1136 srxrirrrrrn coxennss. sm. III. cH. 18. 1919. S"”' TAXES- value thereof is in excess of $100 er share, in which case the tax shall {{3;*;;;, depom be 2 cents on each $100 of actualpvalue or fraction thereof : Promkled, exempt. That it is not intended by this title to impose a tax upon an agreement evidencin a deposit of certificates as collatera security for money loaned tlrereon, which certificates are not actually sold, nor upon the deliver or transfer for such purpose of certificates so deposited: Pro»mkZed7 further, That the tax shall not be imdposed upon Brokers deliveries, deliveries or transfers to a broker for sale, nor upon eliveries or °°°" °°°°mpf transfers by a broker to a customer for whom and upon whose order he has purchased same, but such deliveries or transfers shall be accompanied by a certificate setting forth the facts: Provided further, That lmrngsramps. in case of sale where the evidence of transfer is shown only by the ‘“ "°°‘$· books of the corporation the stamp shall be placed upon such books; and where the change of ownership is by transfer of the certificate the stamp shall be placed upon the certificate; and in cases of an lagree- 0¤ wrincatos. ment to sell or where the transfer is by delivery of the cert' cate assi ed in blank there shall be made and delivered by the seller to the gtiluyer a bill or memorandum of such sale, to which the stamp On bmS,,;s,,r,,_,,m_ shall be affixed; and every bill or memorandum of sale or agreement to sell before mentioned shall show the date thereof, the name of the seller, the amount of the sale, and the matter or thing to which it s,fé;*“”},}$°“’ w,,,{0Q,{ refers. Any tperson liable to pay the tax as herein provided, or anyone smiifps. who acts in the matter as agent or broker for such S-person, who makes any such sale, or who in pursuance of any such s e delivers any certificate or evidence of the sale of any stock, interest or right, or bill or memorandum thereof, as herein required, without having the proper stam s affixed thereto with intent to evade the foregoing provisions, shalllre deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not exceeding $1,000, or be imprisoned not more P Od 09 was ,0 { than six months, or both. turd alamy, ere: (iii 5. Produce, sales of, on exchange: Upon each sale, agreement of “°”“‘g"· sale, or agreement to sell (not including so-called transferred or ` scratch sales), any products or merchandise at, or under the rules or usages of, any exchange, or board of trade or other similar place, for future delivery, for each $100 in value of the merchandise covered by said sale or agreement of sale or agreement to sell, 2 cents, and for §»·—a»,». bm ml each additional $100 or fractional part thereof in excess of $100, 2 ,.,q,§§L‘§Y’d ’° ° cents: Provided, That on every sale or agreement of sale or agreement to sell as aforesaid there shall be made and delivered by the seller to the buyer a bill, memorandum, agreement, or other evidence of such sale, agreement of sale, or agreement to sell, to which there Clming mmting shall be affixed a lawful stamp or stamps in value equal to tlw rm¤¤ragar¤sr¤mp¤a. amount of the tax on such sa e: Provided gurther, That sellers of commodities described herein, having paid the tax provided by this subdivision, may transfer such contracts to a clearing-house corporation or association, and such transfer sh all not be deemed to be a sale or_agreement of sale, or an agreement to sell within the provisions_of this Act, provided that such transfer shall not vest any benehcial interest in such clearing-house association but shall be made for the sole purpose of enabling such clearing-house association to adjust and contents of bm, of balance the accounts of the members of such clearing-house associatwn Sale on_ their several contracts. Every such bill, memorandum, or other evidence of sale or agreement to sell shall show the date thereof, the Pmshmeut ,0, dv name of the seller, the amount of the sale, and the matter or thing to xpvergdeah. muon: which rt refers; and any person liable to pay the tax as herein P1'0· 5 "‘“ “‘ ‘ vided, or anyone who acts in the matter as agent or broker for suCl1 person, who makes any such sale or agreement of sale, or a cement to sell, or who, in(pursuance of any such sale, agreement ofirsale, or agreement to sell, elivers any such products or merchandise without a bill, memorandum, or other evidence thereof as herein re uired, or who delivers such bill, memorandum, or other evidence til sale, or
