 | United States - Law - 1922 - 756 pages
...change of ownership is by transfer of the certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer is bv delivery of the certificate assigned in blank there shall be made and delivered by the seller to... | |
 | Massachusetts - 1922 - 158 pages
...change 23 of ownership is by transfer of a certificate the stamp shall be placed on 24 the certificate; and in cases of an agreement to sell, or where the transfer 2o is by delivery of the certificate assigned in blank, there shall be made 26 and delivered by the... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 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... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 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... | |
 | George Folger Canfield, Isaac Maurice Wormser - Corporation law - 1925 - 960 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...bill or memorandum of such sale to which the stamp provided for by this article shall be affixed ; and every bill or memorandum of sale or agreement to... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 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... | |
 | Law reports, digests, etc - 1899 - 1108 pages
...dollars, one 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...$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... | |
 | Pennsylvania. General Assembly. Legislative Reference Bureau - Taxation - 1926 - 296 pages
...surrendered certificate and cancelled ; 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 act shall be affixed and cancelled. Every such bill or memorandum of sale, or... | |
 | United States. Supreme Court - Law reports, digests, etc - 1927 - 1510 pages
...entitling ership is by transfer of the certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the...shall be made, and delivered by the seller to the the holder in any manner to the benefit o"fj buyer a bill or memorandum of such sale, such stock or... | |
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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... 
