The Placer herald., 1863-09-05
who Shall Pay for the Stamps on a Deed
of fCOnveyance--DecisiOn by Commission
or Lewis.
TREASURY DEPARTMENT. OFFICE INTERNAL)
REVENUE,

TREASURY DRPARTMENT. OFFICE INTERNAL
REVENUE,
WASHINGTON, July II, 1863
Gentlemen: Your letter OF the llth instant.
inquiring who is to pay for the stamp required to
be affixed 10 deed of conveyance, the grantor or
grantee, has been received
The 94th section Of the Act of Congress OF
July l, 1862, requires that the stamp shall be
paid for by the party ''who shall make, sign or
issue" the instrument, or "for those who the
same may be made, signed or issued"
The 95th section of the same Act provides
that if any person shall make, sign or issue, or
Cause to be made, signed or issued, any instru-
ment without heing duly stamped, such person
shall incur fine of $50, and the instrument
shall be deemed invalid.
In order. therefore. to he able to tender a con-
veyance which shall be evidence OF q transfer of
of title. it is necessary that the grantor shall
affix to his deed u stamp appropriate to the con-
slderatlon OF the grant or value of the interest
intended to be conveyed The grantee is not
bound to accept deed unless it is properly
stamped, nor can grantor deliver it. without
violating the law, until the stamp is affixed and
cancelled. 1t is true that the grantee may himself
afiiX and cancel the stamp before the instrument
Is used, and he may TINS render valid what would
otherwise be void; but his act in that respect
will not relieve the grantor from the penalty
incurred by his omission to comply with the
requSltions OF the law. 1t is made his duty to
allix and cancel tho stamp, or see that it is DONE
before the instrument leaves his hand. and he
can by no means cast that obligation upon any
other party. Even where the contract of pur-
chase requires the grantee to pay the expenses of
the stamp, the grantor, in order to escape liability
for the penalty, must take care that the deed he
stamped before delivery. He must do it hin self
or cause it to b. done. Although The expense rs
between The parties, may be shifted by contract,
their private arrangements cannot effect the obli-
CATIONS or the Government, and where there is
no contract, the party who m ikes The deed is
bound to m Ike one that will be recognized and
admitted us IN instrument of evidence, which it
cannot be till Il stamp is purchased or procured
affixed and Cancelled.
In some localities it is said that conveyancers
have established rule that the cost of stamps is
to be borne by grantees. and | am asked to say
whether contracts for the purchase and sale of
real estate in such localities may not be properly
considered rs having been made in reference to
such rule and thus TO have incorporated it.
No contract can be properly construed in refer
ence to rule OF conveyance until such rule has
become recognized CUSTOM and ii is impossible
that a custom should exist in the face of statute
less than Il year old. The proper office of Il Gus
tom is to interpret the intentions of the parties
where the intentions are lett open aud uncxpress-
ed and open to inference or inclination; but it is
only to he resorted to where there is nosatuatory
provisions on the subject The law enters into
the body OF every contract, and local usage con-
trary to the law will not aid the construction,
nor will evidence Of it be admitted in court of
justice to vary the rights or obligations OF the
parties IN tn, slightest particular.
Very respeci fully, yours. etc.
JOSEPH II. LEWIS, Commissioner
+. ~ Il. ii. Williamson. corner of Seventh and
Arch streets, Philade lphia.