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Show BIRTH AND DEATH CERTIFICATES EXEMPT No war tax stamp is required on certificates of birth or death, accord- ' irttf to a ruling received by W. H. Fol-land, Fol-land, assistant city attorney, from William Wil-liam i.'. Whaley, interna 1 revenue commissioner for this district, yesterday. yester-day. At the request of the city btmrd of health Mr. roily nd wrote the commissioners com-missioners for an interpretation of the law on these points. The commissioner outlines in his reply re-ply that inasmuch as the filing of birth and dealh certificates is required by a state lyw and it is not voluntary with either person tiling it or the official receiving it, uo war tax can be imposed. im-posed. In the same opinion the commissioner commis-sioner rieela res that marriage eertiti-eares eertiti-eares and marriage licenses, issued by the proper officials do not require a stamp, but the certificate of marriage issued by the officiating clergyman or magistrate to the persons married does require the stamp. |