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STAMP TAXES ON SPECIFIC OBJECTS 
. (ce) All internal-revenue laws relating to the assessment and collection of 
taxes are hereby extended to and made a part of this title, so far as applicable, 
for the purpose of collecting stamp taxes omitted through mistake or fraud 
from any instrument, document, paper, writing, parcel, package, or article 
named herein. 
Sec. 806. That the Commissioner of Internal Revenue shall furnish to the 
Postmaster General without prepayment a suitable quantity of adhesive stamps 
to be distributed to and kept on sale by the various postmasters in the United 
States. The Postmaster General may require each such postmaster to give 
additional or increased bond as postmaster for the value of the stamps so 
furnished, and each such postmaster shall deposit the receipts from the sale of 
such stamps to the credit of and render accounts to the Postmaster General at 
such times and in such form as he may by regulations prescribe. The Post- 
master General shall at least once monthly transfer all collections from this 
source to the Treasury as internal-revenue collections. 
SEC. 807. That the collectors of the several districts shall furnish without 
prepayment to any assistant treasurer or designated depositary of the United 
States located in their respective collection districts a suitable quantity of ad- 
hesive stamps for sale. In such cases the collector may require a bond, with 
sufficient sureties, to an amount equal to the value of the adhesive stamps so 
furnished, conditioned for the faithful return, whenever so required, of all 
quantities or amounts undisposed of, and for the payment monthly of all quanti- 
ties or amounts sold or not remaining on hand. The Secretary of the Treasury 
may from time to time make such regulations as he may find necessary to insure 
the safe-keeping or prevent the illegal use of all such adhesive stamps. 
ScHEDULE A~—STAMP TAXES 
L. Bonds of indebtedness: Bonds, debentures, or certificates of indebtedness 
issued on and after the first day of December, nineteen hundred and seventeen, 
by any person, corporation, partnership, or association, on’ each $100 of face 
value or fraction thereof, 5 cents: Provided, That every renewal of the foregoing 
shall be taxed as a new issue: Provided further, That when a bond conditioned 
for the repayment or payment of money is given in a penal sum greater than 
the debt secured, the tax shall be based upon the amount secured. 
2. Bonds, indemnity and surety: Bonds for indemnifying any person, cor- 
poration, partnership, or corporation who shall have become bound or engaged 
as surety, and all bonds for the 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 virtue thereof, and all other bonds of any description, 
except such as may be required in legal proceedings, not otherwise provided for 
in this schedule, 50 cents: Provided, That where a premium is charged for the 
execution of such bond the tax shall be paid at the rate of one per centum on 
each dollar or fractional part thereof of the premium charged: Provided further, 
That policies of reinsurance shall be exempt from the tax imposed by this 
subdivision. 
3. Capital stock, issue: On each original issue, whether on organization or 
reorganization, of certificates of stock by any association, company, or corpora- 
tion, on each $100 of face value or fraction thereof, 5 cents: Provided, That 
where capital stock is issued without face value, the tax shall be 5 cents per 
share, unless the actual value is in excess of $100 per share, in which case the 
tax shall be 5 cents on each $100 of actual value or fraction thereof. 
The stamps representing the tax imposed by this subdivision shall be attached 
to the stock books and not to the certificates issued. 
4. Capital stock, sales or transfers: On all sales, or agreements to sell, or 
memoranda of sales or deliveries of, or transfers of legal title to shares or 
certificates of stock in any association, company, or corporation, whether made 
upon or shown by the books of the association, company, or corporation, or by 
any assignment in blank, or by any delivery, or by any paper or agreement 
or memorandum or other evidence of transfer or sale, whether entitling the 
holder in any manner to the benefit of such stock or not, on each $100 of face 
value or fraction thereof, 2 cents, and where such shares of stock are without 
par value, the tax shall be 2 cents on the transfer or sale or agreement to sell 
on each share, unless the actual value thereof is in excess of $100 per share, 
in which case the tax shall be 2 cents on each $100 of actual value or fraction 
thereof : Provided, That it is not intended by this title to impose a tax upon 
an agreement evidencing a deposit of stock certificates as collateral security