Page:United States Statutes at Large Volume 38 Part 1.djvu/781

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762 SIXTY-THIRD CONGRESS. Sms. H. Ch. 331. 1914. p,‘,§g§,;Q‘;,Y°¤°°° °* '°*‘ Conveyance: Deed, instrument, or writing, whereby any lands, ` tenements, or other realty sold shall be glranted assigne , transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the tmlgfnmm °°¤”i°°'°‘ consideration or value of the interest or property conveyed, exclusive of the value of any hen or encumbrance thereon, exceeds $100 and does not exceed $500, 50 cents; and for each additional $500 or frac- §§c°$§$,,u, dab, ,,_ tional part thereof in excess of $500, 50 cents: Provided, That nothing wrt- contained this paragraph shall be so construed as to impose a tax upon any instrument or writing given to secure a debt. Qustomhouse an- Ehbfy of 8Hy g0O(lS, W8I`BS Ol` II161‘Cl18.D(lJS0 8.5 8Hy Cl1SlJOH1ll10llS8, mm' either for consumption or warehousing, not exceeding $1 00 in value, 25 ’ cents; exceeding $100 and not exceeding $500 in value, 50 cents; exceeding $500 IH. value, $1. _ drrgpflghnuse wan- b0E§;1iy or tlhe w1tlEd)rawal of any goods or merchandise from customs ‘ n ware ouse, cents. Insurance policies. Insurance: Each polic of insurance or other instrument by whatm,,u;"“°’ °‘°’ °'h‘°°' ever name the same shall, be called, by which insurance shall be made or renewed upon property of any description (including rents or rofits), whether against per1l by sea or on mland waters, or by fire or lightning, or other peril, made by any person, association, or corporation, upon the amount of premium charged, one-half of 1 cent on each Pggéwe um m_ dollar or fractional part thereof: Provided, That purely cooperative or ¤¤¤¤c¤¤x¤epw<1- mutual fire insurance companies or associations carried on by the members thereof solely for the rotection of their own property and not for fit slmll be exempted) from the tax herein provided: And ,,,{*,,‘@}“S“'°“°° °" , That of reinsurance shall be exempt from the _ _ tax herem by thm paraggiph. _ _

 _ Each_ pohcy of insurance, or nd or obligation of the nature of

mdemmty for loss, damage, or habihty issued, or executed, or renewed bly any person, assoc1ation, com]iany,_ or corporation, transactmg t e business of iidehty, employer’s iabihty, plate glass, steam boiler, burglary, elevator, automatic sprinkler, or other branch of insurance F¤¤¤i>¤<>¤¤- (excegt life, (personal accident, and health insurance, and insurance descn ed an taxed or exempted in the preceding paragraph and excegiteing also workmen’s compensation insurance carried on by the Sum, bonds glezimmcxi alggrheolf sglely for their ownprotectiondatnid igztfforbprofit), ‘ n ertakm or reco ance, con 1 on or e erformance of the duties of agy office giilgiosition or for the doing orliiot doing of anything therein specified, or other obligation of the nature of mdemnity, and each contract or obligation guaranteeing the validity or legality of bonds or other obligations issued by any State, county, gginicipa ,63* other public bodyl or Iggganization, (pr guaranteeing 1 es to estate or mercanti e c its execute or guarantee by any liability, Gdelity, guarantee, or surety company u n the amount of premium charged, one-half of 1 cent on each dlillar or §'.§'}'§'§;,,,,,,,,,, ex. fractional part thereof: Prolmkied, That policies of reinsurance shall °”’P°- _ be exempt from the tax herein imposed by this aragra h. ,§°j°"°ig“ "“’s°g°"°k' Passage ticket, for each passenger, sold in the llnited Sltates for assage by any Yessel to a foreign port or place, if costing not exceeding P _ $30, $1; costing more than $30 and not exceeding $60, $3; costing _¤;§'f,”,§§,,,,,,_ more than $60, $5: Prcvmided, That such passage tickets, costing $10 Pmxm or less, shall be exempt from taxation. ` Power of attorney or proxy for voting at any election for officers of any incorporated company or association, except religious, charitable, or literary societies, or public cemeteries, 10 cents. ,,§,$§‘,§§,?‘ ¥’°"‘“‘ °’ Power of attorney to sell and convey real estate, or to rent or lease the same, to receive or collect rent, to sell or transfer any stock, bonds, scrip. or for the collection of any dividends or interest thereon, or to perform any and all other acts not hereinbefore specified,