 | Massachusetts - Session laws - 1918 - 1016 pages
...change of ownership is by transfer of a certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell, or where the...by the seller to the buyer a bill or memorandum of sale, to which the stamp provided for by this act shall be affixed; and every such bill or memorandum... | |
 | New York (State) - Law - 1918 - 1076 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... | |
 | George Edwin Holmes - Excess profits tax - 1918 - 260 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... | |
 | Godfrey Nicholas Nelson - Excess profits tax - 1918 - 478 pages
...cents: Provided, That on Rate of every sale or agreement of sale or agreement to sell as aforeTax. said there shall be made and delivered by the seller to the buyer a bill, memorandum, agreement, or other evidence of such sale, agreeEvidence ment of sale, or agreement to... | |
 | George Edwin Holmes - Excess profits tax - 1918 - 260 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...transfer certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sail or where the transfer is by delivery of the certificate...in blank there shall be made and delivered by the sailer to the buyer a bill or memorandum of such sale, to which the stamp shall be affixed; and every... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 430 pages
...stamp shall be affixed to such certificate and canceled by the person making the sale. (d) In case of agreement to sell, or where the transfer is by delivery of the certificate assigned in blank, the stamp shall be affixed to the bill, memorandum, or agreement to sell, and canceled by the seller.... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 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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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... 
