026 
STAMP TAXES ON SPECIFIC OBJECTS 
11. Proxy for voting at any election for officers, or meeting for the trans- 
action of business, of any corporation, except religious, educational, charitable, 
fraternal, or literary societies, or public cemeteries, 10 cents. 
12. Power of attorney granting authority to do or perform some act for 
or in behalf of the grantor, which authority is not otherwise vested in the 
grantee, 25 cents. This subdivision shall not apply to any papers necessary 
to be used for the collection of claims from the United States or from any 
State for pensions, back pay, bounty, or for property lost in the military or 
naval service, or to powers of attorney required in bankruptcy cases. 
13. Playing cards: Upon every pack of playing cards containing not more 
than fifty-four cards, manufactured or imported, and sold, or removed for 
consumption or sale, a tax of 8 cents per pack. 
Playing cards. Regulations 66 (1924). (T. D, 3635.) 
Date of affixing to be omitted from stamps. Article 12 (a), Regulations 66 
11924), amended. (T. D. 3914.) 
14. Parcel-post packages: Upon every parcel or package transported from one 
point in the United States to another by parcel post on which the postage 
amounts to 25 cents or more, a tax of 1 cent for each 25 cents or fractional 
nart thereof charged for such transportation, to be paid by the consignor. ] 
No such parcel or package shall be transported until a stamp or stamps repre- 
senting the tax due shall have been affixed thereto. 
15. On each policy of insurance, or certificate, binder, covering note, memo- 
randum, cablegram, letter, or other instrument by whatever name called 
whereby insurance is made or renewed upon property within the United States 
(including rents and profits) against peril by sea or on inland waters or in 
transit on land (including transshipments and storage at termini or way points) 
or by fire, lightning, tornado, wind-storm, bombardment, invasion, insurrection, 
or riot, issued to or for or in the name of a domestic corporation or partner- 
ship or an individual resident of the United States by any foreign corporation 
or partnership or any individual not a resident of the United States, when such 
policy or other instrument is not signed or countersigned by an officer or agent 
of the insurer in a State, Territory, or district of the United States within 
which such insurer is authorized to do business, a tax of 3 cents on each dollar, 
or fractional part thereof of the premium charged: Provided, That policies of 
reinsurance shall be exempt from the tax imposed by this subdivision. 
Any person to or for whom or in whose name any such policy or other 
instrument is issued, or any solicitor or broker acting for or on behalf of such 
person in the procurement of any such policy or other instrument, shall affix 
the proper stamps to such policy or other instrument, and for failure to affix 
such stamps with intent to evade the tax shall, in addition to other penalties 
provided therefor, pay a fine of double the amount of the tax. 
[Title VIII, Revenue Act of 1917 ?] 
Sec. 800. That on and after the first day of December, nineteen hundred and 
seventeen, there shall be levied, collected and paid, for and in respect of the 
several bonds, debentures, or certificates of stock and of indebtedness, and 
other documents, instruments, matters, and things mentioned and described in 
Schedule A of this title, or for or in respect of the vellum, parchment, or paper 
upon which such instruments, matters, or things, or any of them, are written or 
printed, by any person, corporation, partnership, or association who makes, 
signs, issues, sells, removes, consigns, or ships the same, or for whose use or 
benefit the same are made, signed, issued, sold, removed, consigned, or shipped, 
the several taxes specified in such schedule. 
Sec. 801. That there shall not be taxed under this title any bond, note, or 
other instrument, issued by the United States, or by any foreign government, 
or by any State, Territory or the District of Columbia, or local subdivision 
thereof, or municipal or other corporation exercising the taxing power, when 
issued in the exercise of a strictly governmental, taxing, or municipal function ; 
or stocks and bonds issued by cooperative building and loan associations whick 
are organized and operated exclusively for the benefit of their members and 
make loans only to their shareholders, or by mutual ditch or irrigating 
companies. 
* Repealed by sec. 1400 (a), Revenue Act of 1918, effective Apr. 1, 1919. See 
chapter 23.