1928

That there shall be levied, collected and paid:\n(1) On each original instrument or document attested by a notary public or recorded by a registrar, one dollar ($1.00); Provided, That upon all documents executed by officials in the course of official business no tax shall be levied, collected or paid.\n(2) On each copy of such original instrument or document, fifty (50) cents.\n(3) On each registration or record of such instrument or document, or copy thereof, fifty (50) cents.\n(4) On each affidavit or declaration of authenticity executed before a notary public, justice of the peace, or other officer, but not including officers of the Internal Revenue Service, when taking statements, affidavits and oaths in matters relating to the assessment of property, and violations of the internal revenue laws, twenty-five (25) cents; Provided, That no tax shall be levied upon such instruments executed before justices of the peace, or other judicial officers, referring to matters in judicial proceedings before them.\nThe taxes herein provided shall be payable by affixing to the document, instrument, affidavit, or declaration of authenticity an internal revenue stamp of the proper

udicial proceedings before them.\nThe taxes herein provided shall be payable by affixing to the document, instrument, affidavit, or declaration of authenticity an internal revenue stamp of the proper denomination, same to be canceled by the officer executing the document or instrument by writing thereon his initials and the date of the affixing of the same.\nEvery person who attests or registers, or causes to be attested or registered, any instrument or document, or any copy thereof, without first paying the costs herein prescribed, shall, upon conviction thereof, be fined the sum of one (100) hundred dollars.\nHistory —Mar. 9, 1905, p. 164, § 31; Mar. 14, 1907, p. 330, § 23; Mar. 7, 1912, No. 34, p. 68.