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" In a case where the evidence of transfer is shown only by the books of the company the stamp shall be placed upon such books ; and where the change of ownership is by transfer of a certificate the stamp shall be placed upon the certificate; and in cases... "
Official Opinions of the Attorneys General of the United States: Advising ... - Page 62
by United States. Department of Justice - 1902
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Minutes and Testimony of the Joint Legislative Committee Appointed to ...

New York (State). Legislature. Joint Committee on Investigation of Public Service Commission - Public service commissions - 1916 - 1274 pages
...agreement to sell, where the sale is effected, by the delivery of the certificate assigned in blank, then' shall be made and delivered by the seller to the buyer,...bill or memorandum of such sale, to which the stamp provided for by this article shall be affixed, from such bill or memorandum of sale or agreement to...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 1

United States - Law - 1916 - 906 pages
...of $100, 1 cent: 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...
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Annual Report

New York (State). State Tax Commission - 1917 - 1230 pages
...surrendered certificate and canceled; and in cases of an agreement to sell, or where the sale is effected by delivery of the certificate assigned in blank,...bill or memorandum of such sale to which the stamp provided for by this article shall be affixed and canceled. Every such bill or memorandum of sale or...
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Annual Report of the State Board of Tax Commissioners of the State of New York

New York (State). Board of Tax Commissioners - Taxation - 1917 - 1230 pages
...sell, or where the sale is effected by delivery of the certificate assigned in blank, there sjaall be made and delivered by the seller to the buyer,...bill or memorandum of such sale to which the stamp provided for by this article shall be affixed and canceled. Every such bill or memorandum of sale or...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 196 pages
...Memoranda of unitProvided, 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...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - Electronic books - 1917 - 386 pages
...$100, 2 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...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...$100, 2 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...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 142 pages
...$100, 2 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...
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Decisions of the Comptroller of the Treasury, Volume 23

United States. Comptroller of the Treasury - Expenditures, Public - 1917 - 880 pages
...of $100, 1 cent: 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...
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United States Congressional Serial Set, Issue 7265

United States - 1917 - 712 pages
...2 cents: Provided, That on every 11 sale or agreement of sale or agreement to sell as aforesaid 12 there shall be made and delivered by the seller to the buyer 13 a bill, memorandum, agreement, or other evidence of such 14 sale, agreement of sale, or agreement...
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