304 SIXTY—SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. “'”“' *****5- The stam s re resenf the tax imposed b this subdivision shall b,$ktY°°h°d °° °°°°k be attachedllao tli)e stockmligiioks and noli to theycertificates issued. S,§gk?¤°é,g**°¤¤’¤”°' 3. Capital stock, sales or transfers: On all sales, or agreements to ’ sell, or memoranda of sales or deliveries of, or trans ers of legal title to shares or certificates of stock or of profits or of interest in pro rt or accumulations in any corporation, or to rights to subscribli for or to receive such shares or certificates, whether made upon or shown by the books of the corporation, or by any assignment in blank, or by any delivery, or by any pa r or agreement or memorandum or other evidence of transfer or salli? whether entitling the holder in any manner to the benefit of such stock, interest, or rights, or not, on each $100 of face value or fraction thereof, 2 cents, and where such shares are without par or face value, the tax shall be 2 cents on the transfer or sale or agreement to sell on each share: fmammw Provided, That it is not intended by this title to impose a tax upon exempt- an agreement evidencing a deposit of certificates as collateral seeurit for money loaned thereon, which certificates are not actually sold; nor upon the delivery or transfer for such purpose of certificates so _ deposited, nor upon mere loans of stock nor upon the return of 6,,£@p,f*°""°""‘*'· stock so loaned: rmrided further, That the tax shall not be imposed upon deliveries or transfers to a broker for sale, nor u on deliveries or transfers by a broker to a customer for whom and) upon whose _ order he has purchased same, but such deliveries or transfers shall f;5,’§§f““‘P“‘ be accom amed by a certincate setting forth the facts: Provided further, Tlliat in case of sale where the evidence of transfer is shown onl by the books of the corporation the stamp shall be placed upon °"°°"m°°“’“‘ such books; and where the change of ownership is by transfer of °” um °' ’°"’· °°°‘ the certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or w ere the transfer is by delivery of _ the certificate assigned in blank there shall be made and delivered D"°°""°"*“"°°‘ b the seller to the buyer a bill or memorandum of such sale, to which the stamp shall e 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 refers. Any person liable to pay the tax as herein provided, or anyone who acts in the matter as agent or broker for such person, who makes andy such sale, or who in ursu— ance of any such sale delivers any cerf cate or evidence of tllje sale of any stock, interest or right, or bill or memorandum thereof, as herein required, without having the proper stamps affixed thereto with intent to evade the foregoing provisions, shall be deemed ilty of a misdemeanor, and upon conviction thereof shall pay a _ ile of not exceeding $1,000, or be imprisoned not more than six E"°""“€°"“’” °‘° m(lntll’i·b¢(iluii;e0t}sla1e of on exch U n h sal t f · *, ·· . , s , an : eac e, a men o gfalixgllce mr mm sale, or agreement to sell (not i§ii:ludiii;; so·called t1` I"I‘9d or scratch sales), any products or merchandise at, or under the rules or
- "‘"*¥’· *87- 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 each additional $100 or fractional part thereof in excess of $100, Smbim 0,,,m 2 cents: Provided, That on every sale or agreement of sale or agreerequired- ment to sell as aforesaid there shall be made and delivered by the seller to the buyer a bill, memorandum, agreement, or other evidence ` of such sale, agreement of sale, or agreement to sell, to which there _ shall be affixed a lawful stamp or stam s in value equal to the amount ,,,,‘?$’§§,{'§§,‘u°“s,S§,§,‘,§§,§ of the tax on such sale: Prmridedfurtfrr, 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 shall not be deemed to be a sale, or agreement
