SCHEDULE A (1917) 529 
for money loaned thereon, which stock certificates are not actually sold, nor 
upon such stock certificates so deposited: Provided further, That the tax shall 
not be imposed upon deliveries or transfers to a broker for sale, nor upon 
deliveries or transfers by a broker to a customer for whom and upon whose 
order he has purchased same, but such deliveries or transfers shall be accom- 
panied by a certificate setting forth the facts: Provided further, That in case 
of sale where the evidence of transfer is shown only by the books of the com- 
pany the stamp shall be placed upon such books; and where the change of 
ownership is by transfer of the certificate the stamp shall be placed upon the 
certificate; and in cases of an agreement to sell or where the transfer is by 
delivery of the certificate assigned in blank there shall be made and delivered 
by the seller to the buyer a bill or memorandum of such sale, to which the 
stamp shall be affixed; and every bill or memorandum of sale or agreement 
to sell before mentioned shall show the date thereof, the name of the seller, the 
amount of the sale, and the matter or thing to which it refers. Any person or 
persons liable to pay the tax as herein provided, or anyone who acts in the 
matter as agent or broker for such person or persons who shall make any such 
sale, or who shall in pursuance of any such sale deliver any stock or evidence 
of the sale of any stock or bill or memorandum thereof, as herein required, 
without having the proper stamps affixed thereto with intent to evade the fore- 
zoing provisions shall be deemed guilty of a misdemeanor. and upon conviction 
thereof shall pay a fine of not exceeding $1,000, or be imprisoned not more than 
six months, or both, at the discretion of the court. 
5. Produce, sales of, on exchange: Upon each sale, agreement of sale, or 
agreement to sell, including so-called transferred or scratch sales, any products 
or merchandise at any exchange, or board of trade, or other similar place, for 
future delivery, for each $100 in value of the merchandise covered by said 
sale or agreement of sale or agreement to sell. 2 cents, and for each additional 
$100 or fractional part thereof in excess of $100, 2 cents: Provided, That on 
every sale or agreement of sale or agreement to sell as aforesaid there shall 
be made and delivered by the seller to the buyer a bill, memorandum, agree- 
ment, or other evidence of such sale, agreement of sale, or agreement to sell, 
to which there shall be affixed a lawful stamp or stamps in value equal to 
the amount of the tax on such sale: Provided further, That sellers of commodi- 
ties described herein, having paid the tax provided by this subdivision. may 
transfer such contracts to a clearing house corporation or association, and such 
transfer shall not be deemed to be a sale, or agreement of sale. or an agreement 
to sell within the provisions of this act, provided that such transfer shall not 
vest any beneficial interest in such clearing house association but shall be 
made for the sole purpose of enabling such clearing house association to adjust 
and balance the accounts of the members of said clearing house association 
on their several contracts. And every such bill, memorandum, or other evidence 
of sale or agreement to sell shall show the date thereof, the name of the seller, 
the amount of the sale, and the matter or thing to which it refers; and any 
person or persons liable to pay the tax as herein provided, or anyone who 
acts in the matter as agent or broker for such person or persons. who shall 
make any such sale or agreement of sale, or agreement to sell, or who shall, in 
pursuance of any such sale, agreement of sale, or agreement to sell, deliver any 
such products or merchandise without a bill, memorandum, or other evidence 
thereof as herein required, or who shall deliver such bill, memorandum, or 
other evidence of sale, or agreement to sell, without having the proper stamps 
ffixed thereto, with intent to evade the foregoing provisions, shall be deemed 
guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not 
exceeding $1,000, or be imprisoned not more than six months. or both, at the 
discretion of the court. 
That no bill, memorandum, agreement, or other evidence of such sale, or 
agreement of sale, or agreement to sell, in case of cash sales of products or 
merchandise for immediate or prompt delivery which in good faith are actually 
intended to be delivered shall be subject to this tax. 
6. Drafts or checks payable otherwise than at sight or on demand, promis- 
sory notes, except bank notes issued for circulation, and for each renewal of 
the same, for a sum not exceeding $100, 2 cents: and for each additional $100 
or fractional part thereof, 2 cents. 
7. Conveyance: Deed, instrument, or writing, whereby any lands, tenements, 
or other realty sold shall be granted. assigned, transferred, or otherwise con- 
veyed to. or vested in, the purchaser or purchasers. or any other person or