Federal Stamp Taxes on Drafts, Checks and Promissory Notes, 1919

''Federal Stamp Taxes on Drafts, Checks and Promissory Notes, 1919'' is a legal guide authored by the Guaranty Trust Company of New York, published in 1919. The book outlines the federal stamp tax regulations imposed by the Revenue Act of 1918, detailing the taxation obligations for drafts, checks, and promissory notes within the United States and its territories. It serves as a reference for financial institutions, clarifying taxable and exempt instruments, tax rates, compliance requirements, and the proper cancellation of stamps, making it a significant resource for understanding early 20th-century financial regulations.