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diff --git a/.gitattributes b/.gitattributes new file mode 100644 index 0000000..d7b82bc --- /dev/null +++ b/.gitattributes @@ -0,0 +1,4 @@ +*.txt text eol=lf +*.htm text eol=lf +*.html text eol=lf +*.md text eol=lf diff --git a/LICENSE.txt b/LICENSE.txt new file mode 100644 index 0000000..6312041 --- /dev/null +++ b/LICENSE.txt @@ -0,0 +1,11 @@ +This eBook, including all associated images, markup, improvements, +metadata, and any other content or labor, has been confirmed to be +in the PUBLIC DOMAIN IN THE UNITED STATES. + +Procedures for determining public domain status are described in +the "Copyright How-To" at https://www.gutenberg.org. + +No investigation has been made concerning possible copyrights in +jurisdictions other than the United States. Anyone seeking to utilize +this eBook outside of the United States should confirm copyright +status under the laws that apply to them. diff --git a/README.md b/README.md new file mode 100644 index 0000000..d08f314 --- /dev/null +++ b/README.md @@ -0,0 +1,2 @@ +Project Gutenberg (https://www.gutenberg.org) public repository for +eBook #51894 (https://www.gutenberg.org/ebooks/51894) diff --git a/old/51894-0.txt b/old/51894-0.txt deleted file mode 100644 index c3b01de..0000000 --- a/old/51894-0.txt +++ /dev/null @@ -1,630 +0,0 @@ -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 *** - -***** This file should be named 51894-0.txt or 51894-0.zip ***** -This and all associated files of various formats will be found in: - http://www.gutenberg.org/5/1/8/9/51894/ - -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.) - -Updated editions will replace the previous one--the old editions will -be renamed. - -Creating the works from print editions not protected by U.S. copyright -law means that no one owns a United States copyright in these works, -so the Foundation (and you!) can copy and distribute it in the United -States without permission and without paying copyright -royalties. 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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.) - - - - - - -</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 & 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—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> - - - - - -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 *** - -***** This file should be named 51894-h.htm or 51894-h.zip ***** -This and all associated files of various formats will be found in: - http://www.gutenberg.org/5/1/8/9/51894/ - -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.) - -Updated editions will replace the previous one--the old editions will -be renamed. - -Creating the works from print editions not protected by U.S. copyright -law means that no one owns a United States copyright in these works, -so the Foundation (and you!) can copy and distribute it in the United -States without permission and without paying copyright -royalties. 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