Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1862-10-03

TIE NATIONAL Tax LAw.-Ih hat portion
of the National Tax Law requiring Govern
meut stamps to be attached to legal docu-
ments, checks, instruments Of writing, &c.
went into operation on Wednesday The fol-
lowing are among tie instruments that must
be stamped All agreements. appraisements,
rEec Is, siG ht drafts, proinissOry notes, inland
and foreign bills Of exchange, bills of lading
to foreign ports, packages, &c, per express,
bonds, certificates of stock, or profits, OF de-
nosit in banks, of damages and all other Ger
tifcates, charter parties, brokers' memoran-
dunls. conveyarces, mortgages, leases, tele-
graphic dispatches. custOm-house entries and
manifes,s, policies of insurance-Hfe, marine
and FIRE, and renewals of same, passage tickets
to foreign ports, powers Of attorney, proxies,
probate Of wills, protests, warehouse receipts,
and wrfts or o,Lcr original process fer COM
n,crcing suit Also. patent medicines. per
rumcries and playing-cards.
The amount Of the stamp upon those docu-
mcnts that enter largely into the business
operations Of nearly cverycoElrunity are as fol-
lows +: Bank checks, On am"nuts exceeding
$40, cents; express packa ae,, from I to
cts. according TO valve nf package sent;
bonds, - to 50 cents; cclt Gra;es Of stock, sc.
from to % cents deeds or articles Of con-
Yeyance for the transfer of real estate, from
80 cents TO $50, according to value of prop
erty transferred telegraphic dispatches, l to
cents; insurance policies, fire, 25 cents, life
% cents to 81; lease, 80 cents to 81; mort
gage, 80 cents to Sl5; power of attorney, 10
cents 10 81; probate Of viii, or letters of ad-
ministration, 80 cents TO $50; protest, % cents;
WAREHOUSE reoeipt, % cents; wriis or other
original process by which action in court is
commenced, 80 cents.
The following Instructions to Collectors,
from the Commissioner of Internal Revenue,
are of general interest TO parties taxed by
the law:
l. All mechanics, except those who mere
ly do repairs, must be registered as manuiac-
turerS. and must take out license as such il
their annual sales amount TO 81 600.
>. But mechanics and other manufacturers
who sell their own manufacturers at tie place
where they are produced are not required tc
take out an additional license as traders. This
docs bot include rectifers who must pay boil
licenses.
3. Il manufactures have an ofice, depot
s;orc-roouI or agency at place different from
The place where Inc goods are made, or if they
sell Tie manufactures of others, in addition to
their owr, they must pay traders as well a;
u manufacturers license. Thus, tobacco
mist who both malles cigars and keeps for sale
goods in his lire which he has purchased mus
take out both licenses. So musta druggist
who also makes patent articles, or medicines
! &c. for which he has private formula or re
ceipi,
4. Persons keeping bar-rooms or salcon
for the sale OF liquors must take out retail Ii
quor dealers license. II they also furnish foot
they must in addition lake out an cating-hous,
license; and the sale Of cigars, sc. requires a
tobacconist, retail dealers license besides
Billiard tables require u special license, anc
bagatelle tables are recened as billiards.
5. Commission merchants who are ais,
ship o. comne,cial brokers are required /,
lske out two licenses.
6. Groccrs selling four by the barrel, O
salt by the sack, Or any other article il tn
org nal package, reckoued as whoesal
deal, rs
4 Stamps must be attached TO the paper
requiring item at The Time Of their execution
and must be ub.terated by the person wrtin;
his initials upon them. TeIegraphie dispatch
es must DC stamped and efflced when deliver
cd TO be transmitted. But RAILROAD aud tele
graph companies are notrcqqired TO stami
their own dispatches over their own lines.
6. Arrang euieDts will be made with tn
collector Of this dis rict to supply stamps t,
parties desiring to purchase $40 WORTH o
over, at The rates Of discount established b.
lie Trra ;ury Department