...due execution or performance of any contract, obligation, or requirement, or the duties of any office or position, and to account for money received by...for in this schedule, 50 cents: Provided, That where а premium is charged for the execution of such bond the tax shall be paid at the rate of one per centum...

...within the exception mentioned. As the paragraph now stands under the act of March 2, 1901, the words, "and all other bonds of any description, except such as may be required in legal proceedings," have been eliminated. "The commissioner has ruled, and the government now contends, that the repeal...

...the payment of any sum of money, or for the due execution or performance of the duties of any office or position, and to account for money received by...proceedings, not otherwise provided for in this schedule, fifty cents. Certificate of profits, or any certificate or memorandum showing an interest in the property...

...officers come under the indemnifying clause of the above paragraph, but are included in the phrase " all bonds of any description, except such as may be required...proceedings not otherwise provided for in this schedule." The only portion of the law which would exclude or exempt these bonds from taxation is contained in...

...the payment of any sum of money, or for the due execution or performance of the duties of any office or position, and to account for money received by...otherwise provided for in this schedule, 50 cents. Certificate of profits, or any certificate or memorandum showing an interest In the property or accumulations...

...the payment of any sum of money, or for the due execution or performance of the duties of any office or position, and to account for money received by...otherwise provided for in this schedule, ... 50 cents. Certificate of profits, or any certificate or memorandum showing an interest in the property or accumulations...

...the payment of any sum of money, or for the due execution or performance of the duties of any office or position, and to account for money received by...proceedings, not otherwise provided for. in this schedule, GO cents. Certificate of prolits, or any certificate or memorandum showing an interest in the property...

...performance of the duties of any office or position, and to account for money received by virtue threof, and all other bonds of any description, except such...proceedings, not otherwise provided for in this schedule, fifty cents." I find by reference to the treasury decisions upon the act, that it was held by the opinion...

...performance of the duties of any office or position, and to account for money received by virtue thereof, aud all other bonds of any description, except such as...proceedings, not otherwise provided for in this schedule, fifty cents. Certificate of profits, or any certificate or memorandum showing an interest in the property...

...to stamp tax under the tenth subdivision of Schedule A of the act of June 13, 1898, referring to " all other bonds of any description, except such as may be required in legal proceedings." Respectfully, yours, NB SCOTT, Commissioner, Mr. B. BETTMANN, Collector First District, Cincinnati,...