...There is hereby Imposed and there shall immediately accrue and be collected a tax as herein provided, on all sales, or agreements to sell, or memoranda of sales, or deliveries, or transfers, of shares or certificates of stock, in any domestic or foreign association, company or...

...company or corporation, on each hundred dollars of face value or fraction thereof, five cents, and on all sales, or agreements to sell, or memoranda of sales or deliveries or transfers of shares or certificates of stock in any association, company or corporation, whether...

...346. It provides for a tax of two cents on each one hundred dollars of face value or fraction thereof "on all sales or agreements to sell, or " memoranda of sales, or deliveries, or transfers of shares or cerli" ficates of stock in any domestic or foreign association, company "...

...340. It provides for a tax of two cents on each one hundred dollars of face value or fraction thereof "on all sales or agreements to sell, or " memoranda of sales, or deliveries, or transfers of shares or certi" ficates of stock in any domestic or foreign association, company "...

...of March 2, 1lK'1. The portion of the paragraph referred to which bears upon this question is this: "On all sales, or agreements to sell, or memoranda of sales or deliveries or transfers of shares or certificates of stock in any association, company, or corporation, whether...

...imposed by this subdivision shall be attached to the stock books and not to the certificates issued. 4 Capital stock, sales or transfers: On all sales, or...of legal title to shares or certificates of stock in any association, company, or corporation, whether made upon or shown by the books of the association,...

...plaintiff's protest. The pertinent part of the Revenue Act under which this disputed tax was imposed is : "Capital stock, sales or transfers: On all sales,...deliveries of, or transfers of legal title to shares of certificates of stock or of profits or of interest in property or accumulations In any corporation,...

...of the Tax Law, then the plaintiff may not recover. Such is not the meaning of the act. The tax Is on all — "sales, or agreements to sell, or memoranda of sales, or deliveries, or transfers, of shares or certificates of stock, * » * whether made upon or shown by the books of...

...277. CONSTITUTIONAL LAW — CLASS LEGISLATION — STOCK TRANSFER TAX.— A New York statute imposed "on all sales, or agreements to sell, or memoranda of sales or deliveries or transfer of shares or certificates of stock in any domestic or foreign . . . corporation ... on...

...474-477, c. 241. Section 315, so far as material to a decision of the questions presented, imposes a tax "on all sales, or agreements to sell, or memoranda of sales or deliveries or transfer of shares or certificates of stock in any domestic or foreign association, company or corporation,...