Tax Stamps. - Its Establishment And Its Contributions

Original Language Title: IMPUESTO DE TIMBRES.— SU ESTABLECIMIENTO Y SUS CUOTAS

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October 28 law

Timbres.â € Your establishment and your quotas

ANICETO Arce,

REPAsBLICA CONSTITUTIONAL PRESIDENT

For how much the national congress has The following law:

THE NATIONAL CONGRESS,

DECCRETA:

ArtA-ass 1.A ° †"The tax of twenty cents on the issuance of shares in companies, collective A³, is created, whatever its object.

Art. 2.A ° †"This tax will be paid for each action, placing the stamp on the title of the A© title, using the signature of the president of the directory.

Art. 3.A ° †"Whenever there is a renewal of the titles A³ A new issue, be it by auction, lost of titles A³ any other cause, it will be paid the tax fixed in the article first.

Art. 4.A ° †"The lack of stamp of issuance in the action-titles, will give rise to the fine of the case against the directors.

Art. 5.A ° †"The tax of 20 cents on the transfer of shares of mortgage banks and of all companies is created anonimima A³ in comandita.â€" This tax will be paid by placing the stamp in the place of the title in which writes the transfer, which will be used with the signature of the one that makes it.

Art. 6.A ° †"Any transfer verified without payment of the previous tax, giving rise to the responsibility of the cuA, against the directories A³ officials charged to take reason of them.

Art. 7.A ° †"In the contracts of purchase-sale, transaction, donation, permuta A³ any other that have as object to transfer the property of real estate, the stamp of ten cents per hundred Bolivians will be used.

Art. 8.A ° to € "The same stamp shall be used in the scriptures and documents of interest, without the exception of those of the issuing banks, mortgages, or those of the current account, whatever the period stipulated; Use the stamp with the signatures of the licensors.

Art. 9.A ° †"In the writings of society in jeneral the stamp of ten cents for each hundred Bolivians of nominal capital will be paid, provided that it is different from the paid capital.

Art. 10.†"In the writings of novation, compensation and transactions in jeneral, the stamp of ten cents per hundred Bolivians will be used on the capital of the subject matter of the contract.

Art. 11.†"In the lease contracts, the stamp of ten cents per hundred Bolivians will be used on the annual non-annual contract, whatever its duration.

Art. 12.†"In corporate dividend coupons, and in interest payments receipts, the stamp of five cents per hundred Bolivians will be used, and one cent for every twenty Bolivians in the fractions.

Art. 13.†"The certificates of deposits at fixed term A³ indeterminate will bear the stamp of five cents per hundred Bolivians.

Art. 14.†"The letters of change must be made inside the outside A³ of the republic, with the stamp of a penny for every hundred Bolivians, which will be fixed at the time of the jiro.

Art. 15.†"The mortgage bills at issue will take the stamp of ten cents for every hundred Bolivians.

Art. 16.†"Checks to be checked against the banks will take a penny of the stamp of the bank: the banks will not be able to pay them without this formality, under the fine of the money.

Art. 17.†"The commercial accounts for the sale of merchandise-as A³ for any cause, will bear the stamp of a penny.

Art. 18.†"The credentials of the senators and deputies will take the timbre of twenty-five Bolivians.

Art. 19.†"The cancellation of the budgets, be it in the national box A³ in the public treasures A³ municipal, will carry the stamp of twenty cents for every hundred Bolivians.

Art. 20.†"The closed wills will pay to the stamp of five Bolivians, out of the same amount that will be in their cover.

Art. 21.†"The deeds of adoption will take the timbre of ten Bolivians.

Art. 22.†"The requests for waiver of the proclamation for the celebration of the marriage, will take the timbre of ten Bolivians. The waiver of impediments, a Bolivian.

Art. 23.†"The first ones for the goods office, will bear the bell of twenty cents.

Art. 24.†"In all the authorizations and permits granted by the local authorities, the stamp of fifty cents will be fixed.

Art. 25.†"On the certificates of tests and grades, the stamp of ten cents shall be fixed, without the requirement of which they are not valid, as they are already issued by tax establishments A³ of a particular company.

Art. 26.†"In the receipts of entry fees in favor of partners of academies, clubs, scientific associations, literary A³, and guilds, the stamp of twenty cents will be fixed.

Art. 27.†"In the record books held by these companies, the timbre of a penny will be placed in each act, not being used with the signature of the president A³ secretary.

Art. 28.†"In the reports issued by the experts at the request of the interested party, the stamp of ten cents shall be used, without prejudice to the sealed paper.

Art. 29.†"In the consultations that are cleared in writing by the lawyers, the timbre of fifty cents will be fixed.

Art. 30.†"In the language of legalizing documents that must be enforced abroad, the timbre of five Bolivians will be fixed, using the signature of the foreign minister.

Art. 31.â € "The certified and certified copies issued by the public officials will stamp twenty cents.

Art. 32.†"The president of the republic, vice-presidents, state ministers, will pay the stamp of one hundred Bolivians the first and fifty Bolivians will give them the" Timbre of fifty Bolivians " to diplomatic ministers and twenty-one-year-old ministers. Thirty Bolivians with pay.

Art. 33.†"The telegram parts will bring a penny of the bell to the office of the office.

Art. 34.†"Officials who admit any of the documents noted above, without the respective stamp, will pay as a fine the cost of their value, without prejudice to the double drawback that will be made by the person concerned.

Art. 35.†"The laws and provisions that are not in opposition to this law are in the right, especially those contained in the decree of 28 June 1881, except as regards the article 7.A of this law.

executive for constitutional purposes.

Session of the national congress, in La Paz, the twenty-five days of the month of October of a thousand eight hundred and ninety years.

SERAPIO RA%YES ORTIZ.†"DANIEL G. QUIROGA.€" ROBERTO TA©LLEZ€" S. Secretario.†"Român Pazâ€" D. Secretario.†"José Mará-a Liná ¡ res â€" D. Secretary.

Therefore: I enact it so that it has and will comply with the law of the republic.

Palace of the supreme government in the city of La Paz, the twenty-eight days of the month of October of a thousand eight hundred and ninety years.

MAPLE ANICETO.

Emeterio Cano,

Finance Minister A© industry.