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+Project Gutenberg (https://www.gutenberg.org) public repository for
+eBook #51894 (https://www.gutenberg.org/ebooks/51894)
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-The Project Gutenberg EBook of Federal Stamp Taxes on Drafts, Checks and
-Promissory Notes, 1919, by Guaranty Trust Company of New York
-
-This eBook is for the use of anyone anywhere in the United States and most
-other parts of the world at no cost and with almost no restrictions
-whatsoever.  You may copy it, give it away or re-use it under the terms of
-the Project Gutenberg License included with this eBook or online at
-www.gutenberg.org.  If you are not located in the United States, you'll have
-to check the laws of the country where you are located before using this ebook.
-
-Title: Federal Stamp Taxes on Drafts, Checks and Promissory Notes, 1919
-
-Author: Guaranty Trust Company of New York
-
-Release Date: April 30, 2016 [EBook #51894]
-
-Language: English
-
-Character set encoding: UTF-8
-
-*** START OF THIS PROJECT GUTENBERG EBOOK FEDERAL STAMP TAXES, 1919 ***
-
-
-
-
-Produced by MWS, Adrian Mastronardi, The Philatelic Digital
-Library Project at http://www.tpdlp.net and the Online
-Distributed Proofreading Team at http://www.pgdp.net (This
-file was produced from images generously made available
-by The Internet Archive/American Libraries.)
-
-
-
-
-
-
-
-
-
-
-                        Federal Stamp Taxes on
-                            Drafts, Checks
-                         and Promissory Notes
-
-                                 1919
-
-                        Guaranty Trust Company
-                              of New York
-
-
-
-
-                        Federal Stamp Taxes on
-                            Drafts, Checks
-                         and Promissory Notes
-
-                              Imposed by
-                  Title XI of the Revenue Act of 1918
-
-                                 1919
-
-                  Guaranty Trust Company of New York
-
-                             140 Broadway
-
-                          FIFTH AVENUE OFFICE
-                     Fifth Avenue and 43rd Street
-
-                         MADISON AVENUE OFFICE
-                    Madison Avenue and 60th Street
-
-                             LONDON OFFICE
-                         32 Lombard St., E. C.
-
-                           LIVERPOOL OFFICE
-                         27 Exchange Buildings
-
-                             PARIS OFFICE
-                        Rue des Italiens, 1 & 3
-
-                            BRUSSELS OFFICE
-                            158 Rue Royale
-
-                          COPYRIGHT, 1919, BY
-                  GUARANTY TRUST COMPANY OF NEW YORK
-
-
-
-
-Stamp Taxes on Drafts, Checks and Promissory Notes[1]
-
-[1] Based on Treasury Regulations No. 55.
-
-
-The Revenue Act of 1918 imposes a tax on drafts and checks, payable
-otherwise than at sight or on demand, upon their acceptance or
-delivery, whichever is prior, within the territorial jurisdiction of
-the United States, and on promissory notes, except those listed below
-as exempt, and on each renewal of the same. The term “United States”
-includes the states, the District of Columbia, Hawaii and Alaska.
-
-The tax is at the rate of 2 cents on each $100 or fractional part
-thereof. On amounts not in excess of $100 the tax is 2 cents.
-
-Any instrument or writing operating as a renewal of a promissory note
-is taxable, but the mere suspension of payment or forbearance does not
-constitute a taxable renewal within the meaning of the law, nor does
-payment of interest on a demand note, without any agreement in writing
-extending the note. The payment, however, of interest in advance,
-after maturity of a promissory note, evidenced by an indorsement,
-constitutes a taxable renewal.
-
-Liability to tax and the amount thereof, is determined by the form
-and face of a check or draft and cannot be affected by proof of facts
-or instructions outside of the instrument. Payment for the stamp is a
-matter for adjustment between the parties, but obligation rests upon
-the drawee, payee, or indorsee of a draft to see that the tax is paid
-before or at the time of acceptance or delivery and both parties to a
-promissory note are responsible for affixing and cancelling stamps in
-the required amount.
-
-
-_Checks and Drafts_
-
-The following instruments payable otherwise than at sight or on demand
-are included among taxable drafts and checks:
-
-    1. Trade and bankers’ acceptances.
-
-    2. Post-dated checks expressly payable after their date.
-
-    3. Time drafts drawn against the proceeds of drafts exempt
-    under (4) below.
-
-    4. Drafts stating no time for payment which are accepted for
-    payment at a certain future date.
-
-    5. Time drafts drawn on a domestic bank for the purpose of
-    securing money to purchase goods to be exported.
-
-    6. Time drafts, not covering exports, drawn and delivered or
-    accepted in the United States and payable in foreign countries.
-
-    7. Time drafts covering articles shipped from the United
-    States, Hawaii and Alaska to the Canal Zone, if such drafts are
-    delivered within the United States, Hawaii or Alaska.
-
-    8. Time drafts drawn against shipments from the Virgin Islands,
-    the Philippines and Porto Rico into the United States, if
-    delivery or acceptance of such drafts first takes place within
-    the United States, Alaska or Hawaii.
-
-The following checks and drafts are exempt from tax:
-
-    1. Demand checks.
-
-    2. Post-dated checks not expressly payable after their date.
-
-    3. Time drafts covering shipments to the Virgin Islands, the
-    Philippines and Porto Rico.
-
-    4. Time drafts directly covering exports to a foreign country,
-    and constituting an inherent, necessary and bona fide part of
-    the actual process of exportation.
-
-    5. Time drafts drawn on domestic banks against export shipments
-    delivered to the first carrier for transportation, covering the
-    period of transit from the interior point to the seaboard.
-
-    6. Drafts drawn abroad on a foreign drawee with a foreign
-    payee, passing through a bank in the United States in the
-    course of collection unless delivered by an agent of the drawer
-    to an agent of the payee within the United States.
-
-
-_Promissory Notes_
-
-The following promissory notes and renewals of the same are included
-among instruments taxable:
-
-    1. Notes given for security only.
-
-    2. Notes payable on demand or after date.
-
-    3. Promissory notes accompanying mortgages of joint-stock land
-    banks.
-
-    4. Promissory notes secured by bonds of the War Finance
-    Corporation.
-
-    5. Promissory notes executed and mailed in the United States to
-    a payee in Canada.
-
-    6. Extensions or renewals of promissory notes brought about by
-    extension of mortgages by which such notes are secured.
-
-    7. Instruments in the form of promissory notes, representing
-    the interest upon promissory notes, not included under (6)
-    below, and either separate from or prepared in a form and for
-    the purpose of being separated from the principal note.
-
-    8. Policy loan and premium extension agreements containing
-    an unqualified promise to pay a specified sum of money at a
-    certain date, except where the sole remedy of the payee in
-    case of non-payment of the premiums or loans is to reduce or
-    cancel the rights of the insured.
-
-The following instruments are exempt:
-
-    1. Certificates of deposit.
-
-    2. Bank notes issued for circulation.
-
-    3. Promissory notes executed and mailed in Canada to a payee
-    within the United States.
-
-    4. Promissory notes issued directly by foreign governments and
-    placed in this country for sale.
-
-    5. Promissory notes secured by certificates of indebtedness
-    issued by the Director General of Railroads.
-
-    6. Coupons and interest notes which are attached to a principal
-    obligation and are substantially repetitions of the promise to
-    pay interest contained in the principal obligation.
-
-    7. Promissory notes secured by United States bonds or
-    obligations issued after April 24, 1917 or secured by the
-    pledge of a promissory note which itself is secured by the
-    pledge of such bonds or obligations. Such bonds must have a par
-    value of not less than the amount of such notes to exempt the
-    latter.
-
-
-_Cancellation of Stamps_
-
-Any person using or affixing stamps must so deface the same as to
-render them unfit for further use by writing or stamping his initials
-and the date thereon with ink, or by cutting and canceling such stamp
-with a machine or punch, which will affix the initials and date.
-The cancellation should not so deface the stamp as to prevent its
-denomination and genuineness from being readily determined.
-
-In addition to the above, stamps of the value of 10 cents or more must
-have three parallel incisions made by some sharp instrument lengthwise
-through the stamp after the same has been attached to the document,
-except where the stamps are cancelled by perforation.
-
-
-_Use of Cancelled Stamps--Refunds_
-
-A stamp affixed to an instrument and cancelled cannot lawfully be
-removed and attached to another instrument. Refund will be made by
-the collector of internal revenue for amounts paid for stamps used in
-excess of requirements, or on instruments not actually effective and
-for which a substitute is prepared and stamped, or on instruments not
-subject to tax.
-
-
-
-
-
-End of the Project Gutenberg EBook of Federal Stamp Taxes on Drafts, Checks
-and Promissory Notes, 1919, by Guaranty Trust Company of New York
-
-*** END OF THIS PROJECT GUTENBERG EBOOK FEDERAL STAMP TAXES, 1919 ***
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-
-The Project Gutenberg EBook of Federal Stamp Taxes on Drafts, Checks and
-Promissory Notes, 1919, by Guaranty Trust Company of New York
-
-This eBook is for the use of anyone anywhere in the United States and most
-other parts of the world at no cost and with almost no restrictions
-whatsoever.  You may copy it, give it away or re-use it under the terms of
-the Project Gutenberg License included with this eBook or online at
-www.gutenberg.org.  If you are not located in the United States, you'll have
-to check the laws of the country where you are located before using this ebook.
-
-Title: Federal Stamp Taxes on Drafts, Checks and Promissory Notes, 1919
-
-Author: Guaranty Trust Company of New York
-
-Release Date: April 30, 2016 [EBook #51894]
-
-Language: English
-
-Character set encoding: UTF-8
-
-*** START OF THIS PROJECT GUTENBERG EBOOK FEDERAL STAMP TAXES, 1919 ***
-
-
-
-
-Produced by MWS, Adrian Mastronardi, The Philatelic Digital
-Library Project at http://www.tpdlp.net and the Online
-Distributed Proofreading Team at http://www.pgdp.net (This
-file was produced from images generously made available
-by The Internet Archive/American Libraries.)
-
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-</pre>
-
-
-<p class="titlepage larger">Federal Stamp Taxes on<br />
-Drafts, Checks<br />
-and Promissory Notes</p>
-
-<p class="titlepage">1919</p>
-
-<p class="titlepage">Guaranty Trust Company<br />
-of New York</p>
-
-<hr />
-
-<p><span class="pagenum"><a name="Page_1" id="Page_1">[1]</a></span></p>
-
-<p class="titlepage larger">Federal Stamp Taxes on<br />
-Drafts, Checks<br />
-and Promissory Notes</p>
-
-<p class="titlepage smaller">Imposed by<br />
-Title XI of the Revenue Act of 1918</p>
-
-<p class="titlepage">1919</p>
-
-<p class="titlepage">Guaranty Trust Company of New York<br />
-<span class="smaller">140 Broadway</span></p>
-
-<div class="offices">
-
-<div class="left">
-
-<p>FIFTH AVENUE OFFICE<br />
-Fifth Avenue and 43rd Street</p>
-
-<p>MADISON AVENUE OFFICE<br />
-Madison Avenue and 60th Street</p>
-
-</div>
-
-<div class="center">
-
-<p>LONDON OFFICE<br />
-32 Lombard St., E. C.</p>
-
-<p>LIVERPOOL OFFICE<br />
-27 Exchange Buildings</p>
-
-</div>
-
-<div class="right">
-
-<p>PARIS OFFICE<br />
-Rue des Italiens, 1 &amp; 3</p>
-
-<p>BRUSSELS OFFICE<br />
-158 Rue Royale</p>
-
-</div>
-
-</div>
-
-<p><span class="pagenum"><a name="Page_2" id="Page_2">[2]</a></span></p>
-
-<p class="titlepage"><span class="smcapuc">COPYRIGHT</span>, 1919, <span class="smcapuc">BY<br />
-GUARANTY TRUST COMPANY OF NEW YORK</span></p>
-
-<hr />
-
-<p><span class="pagenum"><a name="Page_3" id="Page_3">[3]</a></span></p>
-
-<h1>Stamp Taxes on Drafts, Checks
-and Promissory Notes<a name="FNanchor_1" id="FNanchor_1"></a><a href="#Footnote_1" class="fnanchor">[1]</a></h1>
-
-<p>The Revenue Act of 1918 imposes a tax
-on drafts and checks, payable otherwise
-than at sight or on demand, upon their acceptance
-or delivery, whichever is prior, within
-the territorial jurisdiction of the United
-States, and on promissory notes, except those
-listed below as exempt, and on each renewal
-of the same. The term “United States” includes
-the states, the District of Columbia,
-Hawaii and Alaska.</p>
-
-<p>The tax is at the rate of 2 cents on each
-$100 or fractional part thereof. On amounts
-not in excess of $100 the tax is 2 cents.</p>
-
-<p>Any instrument or writing operating as a
-renewal of a promissory note is taxable, but the
-mere suspension of payment or forbearance
-does not constitute a taxable renewal within
-the meaning of the law, nor does payment
-of interest on a demand note, without
-any agreement in writing extending the note.<span class="pagenum"><a name="Page_4" id="Page_4">[4]</a></span>
-The payment, however, of interest in advance,
-after maturity of a promissory note, evidenced
-by an indorsement, constitutes a taxable
-renewal.</p>
-
-<p>Liability to tax and the amount thereof,
-is determined by the form and face of a check
-or draft and cannot be affected by proof of
-facts or instructions outside of the instrument.
-Payment for the stamp is a matter for adjustment
-between the parties, but obligation
-rests upon the drawee, payee, or indorsee of
-a draft to see that the tax is paid before or
-at the time of acceptance or delivery and both
-parties to a promissory note are responsible
-for affixing and cancelling stamps in the required
-amount.</p>
-
-<h2>Checks and Drafts</h2>
-
-<p>The following instruments payable otherwise
-than at sight or on demand are included
-among taxable drafts and checks:</p>
-
-<div class="blockquote">
-
-<p><span class="number">1.</span> Trade and bankers’ acceptances.</p>
-
-<p><span class="number">2.</span> Post-dated checks expressly payable after their
-date.</p>
-
-<p><span class="number">3.</span> Time drafts drawn against the proceeds of
-drafts exempt under (4) below.</p>
-
-<p><span class="pagenum"><a name="Page_5" id="Page_5">[5]</a></span></p>
-
-<p><span class="number">4.</span> Drafts stating no time for payment which are
-accepted for payment at a certain future date.</p>
-
-<p><span class="number">5.</span> Time drafts drawn on a domestic bank for the
-purpose of securing money to purchase goods
-to be exported.</p>
-
-<p><span class="number">6.</span> Time drafts, not covering exports, drawn and
-delivered or accepted in the United States and
-payable in foreign countries.</p>
-
-<p><span class="number">7.</span> Time drafts covering articles shipped from the
-United States, Hawaii and Alaska to the Canal
-Zone, if such drafts are delivered within the
-United States, Hawaii or Alaska.</p>
-
-<p><span class="number">8.</span> Time drafts drawn against shipments from the
-Virgin Islands, the Philippines and Porto Rico
-into the United States, if delivery or acceptance
-of such drafts first takes place within the
-United States, Alaska or Hawaii.</p>
-
-</div>
-
-<p>The following checks and drafts are exempt
-from tax:</p>
-
-<div class="blockquote">
-
-<p><span class="number">1.</span> Demand checks.</p>
-
-<p><span class="number">2.</span> Post-dated checks not expressly payable after
-their date.</p>
-
-<p><span class="number">3.</span> Time drafts covering shipments to the Virgin
-Islands, the Philippines and Porto Rico.</p>
-
-<p><span class="number">4.</span> Time drafts directly covering exports to a foreign
-country, and constituting an inherent,
-necessary and bona fide part of the actual
-process of exportation.</p>
-
-<p><span class="number">5.</span> Time drafts drawn on domestic banks against
-export shipments delivered to the first carrier
-for transportation, covering the period of
-transit from the interior point to the seaboard.</p>
-
-<p><span class="pagenum"><a name="Page_6" id="Page_6">[6]</a></span></p>
-
-<p><span class="number">6.</span> Drafts drawn abroad on a foreign drawee with
-a foreign payee, passing through a bank in the
-United States in the course of collection unless
-delivered by an agent of the drawer to an
-agent of the payee within the United States.</p>
-
-</div>
-
-<h2>Promissory Notes</h2>
-
-<p>The following promissory notes and renewals
-of the same are included among instruments
-taxable:</p>
-
-<div class="blockquote">
-
-<p><span class="number">1.</span> Notes given for security only.</p>
-
-<p><span class="number">2.</span> Notes payable on demand or after date.</p>
-
-<p><span class="number">3.</span> Promissory notes accompanying mortgages of
-joint-stock land banks.</p>
-
-<p><span class="number">4.</span> Promissory notes secured by bonds of the War
-Finance Corporation.</p>
-
-<p><span class="number">5.</span> Promissory notes executed and mailed in the
-United States to a payee in Canada.</p>
-
-<p><span class="number">6.</span> Extensions or renewals of promissory notes
-brought about by extension of mortgages by
-which such notes are secured.</p>
-
-<p><span class="number">7.</span> Instruments in the form of promissory notes,
-representing the interest upon promissory
-notes, not included under (6) below, and either
-separate from or prepared in a form and for
-the purpose of being separated from the
-principal note.</p>
-
-<p><span class="number">8.</span> Policy loan and premium extension agreements
-containing an unqualified promise to pay a
-specified sum of money at a certain date, except
-where the sole remedy of the payee in case<span class="pagenum"><a name="Page_7" id="Page_7">[7]</a></span>
-of non-payment of the premiums or loans is to
-reduce or cancel the rights of the insured.</p>
-
-</div>
-
-<p>The following instruments are exempt:</p>
-
-<div class="blockquote">
-
-<p><span class="number">1.</span> Certificates of deposit.</p>
-
-<p><span class="number">2.</span> Bank notes issued for circulation.</p>
-
-<p><span class="number">3.</span> Promissory notes executed and mailed in Canada
-to a payee within the United States.</p>
-
-<p><span class="number">4.</span> Promissory notes issued directly by foreign
-governments and placed in this country for
-sale.</p>
-
-<p><span class="number">5.</span> Promissory notes secured by certificates of indebtedness
-issued by the Director General of
-Railroads.</p>
-
-<p><span class="number">6.</span> Coupons and interest notes which are attached
-to a principal obligation and are substantially
-repetitions of the promise to pay interest contained
-in the principal obligation.</p>
-
-<p><span class="number">7.</span> Promissory notes secured by United States
-bonds or obligations issued after April 24,
-1917 or secured by the pledge of a promissory
-note which itself is secured by the pledge of
-such bonds or obligations. Such bonds must
-have a par value of not less than the amount
-of such notes to exempt the latter.</p>
-
-</div>
-
-<h2>Cancellation of Stamps</h2>
-
-<p>Any person using or affixing stamps must
-so deface the same as to render them unfit
-for further use by writing or stamping his
-initials and the date thereon with ink, or by<span class="pagenum"><a name="Page_8" id="Page_8">[8]</a></span>
-cutting and canceling such stamp with a
-machine or punch, which will affix the initials
-and date. The cancellation should not so deface
-the stamp as to prevent its denomination
-and genuineness from being readily determined.</p>
-
-<p>In addition to the above, stamps of the
-value of 10 cents or more must have three
-parallel incisions made by some sharp instrument
-lengthwise through the stamp after the
-same has been attached to the document, except
-where the stamps are cancelled by perforation.</p>
-
-<h2>Use of Cancelled Stamps&mdash;Refunds</h2>
-
-<p>A stamp affixed to an instrument and cancelled
-cannot lawfully be removed and attached
-to another instrument. Refund will
-be made by the collector of internal revenue
-for amounts paid for stamps used in excess
-of requirements, or on instruments not actually
-effective and for which a substitute is
-prepared and stamped, or on instruments not
-subject to tax.</p>
-
-<div class="footnotes">
-<div class="footnote">
-<p><a name="Footnote_1" id="Footnote_1"></a><a href="#FNanchor_1"><span class="label">[1]</span></a> Based on Treasury Regulations No. 55.</p>
-</div>
-</div>
-
-
-
-
-
-
-
-
-<pre>
-
-
-
-
-
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-and Promissory Notes, 1919, by Guaranty Trust Company of New York
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