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" Lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereof... "
The Tax Payer's Guide: An Analytical and Comprehensive Digest of the ... - Page 56
by Thompson Westcott - 1863 - 63 pages
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XX Century Cyclopaedia and Atlas: Biography, History, Art, Science ..., Volume 5

Ainsworth Rand Spofford, Charles Annandale - Encyclopedias and dictionaries - 1901 - 530 pages
...states greatly vary, no special, details bearing on this subject can be given. Since July 1, 1898, any lease, agreement, memorandum or contract for the hire,...or rent of any land, tenement, or portion thereof must have an Internal Revenue stamp attached. If for a period of time not exceeding 1 year, 25 cents...
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Acts of the Philippine Commission, No.1-1800, Issues 950-1251

United States. Philippine Commission (1900-1916) - Law - 1904 - 762 pages
...by, the Insular Government, or from, or by, any provincial or municipal government. Twelfth. On each lease, agreement, memorandum, or contract for the hire, use, or rent of any land or tenements, or portions thereof, (a) if executed for a period of time not more than one year, twenty...
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Annual Reports of the Secretary of War, Volume 14

United States. War Department - 1904 - 764 pages
...by, the Insular Government, or from, or by, any provincial or municipal government. Twelfth. On each lease, agreement, memorandum, or contract for the hire, use, or rent of any land or tenements, or portions thereof, (a) if executed for a period of time not more than one year, twenty...
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Annual Reports of the War Department, Volume 14

United States. War Department - 1904 - 770 pages
...by, the Insular Government, or from, or by, any provincial or municipal government. Twelfth. On each lease, agreement, memorandum, or contract for the hire, use, or rent of any land or tenements, or portions thereof, (a) if executed for a period of time not more than one year, twenty...
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The Federal Reporter, Volume 115

Law reports, digests, etc - 1902 - 1054 pages
...purchaser or purchasers, or any other person or persons, by his, her, or their direction"; also any "lease, agreement, memorandum, or contract for the...or rent of any land, tenement, or portion thereof"; also any "mortgage of lands, estate, or property, real or personal, heritable or movable, whatsoever,...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 3

United States. Office of Commissioner of Internal Revenue - Taxation - 1901 - 380 pages
...this letter that these instruments came within the purview of the following paragraph in Schedule A: Lease, agreement, memorandum, or contract for the...portion thereof— If for a period of time not exceeding one year, twenty-five cents. If for a period of time exceeding one year and not exceeding three years,...
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Compilation of Decisions Rendered by the Commissioner of Internal ..., Volume 2

United States. Office of Commissioner of Internal Revenue - Taxation - 1900 - 362 pages
...assignment or transfer of all policies of insurance subject to tax. See paragraph relating to mortgages.) Lease, agreement, memorandum, or contract for the hire, use, or rent of land or tenement, not exceeding one year 25 Exceeding one year and not exceeding three years 50 If...
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Revised Administrative Code of the Philippine Islands, 1934: Supplemental ...

Philippines - Administrative law - 1945 - 1064 pages
...stamp tax of forty centavos. SEC. 231. Stamp tax on leases and other hiring agreements. — On each lease, agreement, memorandum, or contract for the hire, use, or rent of any lands or tenements, or portions thereof, there shall be collected a documentary stamp tax at the following...
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Congressional Serial Set

United States - 1914 - 562 pages
...charged, one-half of 1 cent on each dollar or fractional part thereof. WAK REVENUE BILL. LAW OF 1898. Lease, agreement, memorandum, or contract for the...thereof — If for a period of time not exceeding one year, twenty-five cents. If for a period of time exceeding one year and not exceeding three years,...
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Political Manual and Annual Register for the State of New Hampshire

New Hampshire - 1868 - 574 pages
...Exceeding S50, 50 cts. Insurance contracts or tickets against accidental injuries to persons, exempt. Lease, agreement, memorandum, or contract for the...or rent of any land, tenement, or portion thereof: Where the rent or rental value is $300 per annum or less, 50 cts. Where the rent or rental value exceeds...
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