Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1864-07-21
THE REVENUE LAW.

The Commissioner of Internal Reve-
une has promulgated the following
explanatory of the new Revenue law,
which goes into effect on the lst of
Au ust next: .rr -s-
Postage stamps cannot be used in pay
ment of the duty chargeable on in
struments.
1t is the duty Of the maker of an
instrument to affix and cancel the
stamp required thereon. If he neg
lects to do so the party for whose
use it is made may stamp it before
it is used; but IN no case can it he
legally used without stamp, and If
issued after the 30th of June. 1864,
and used without stamp; it cannot he
afterward effectually stamped And
failure upon the part of the maker
of an instrument TO appropriately
stamp it renders him liable to pen
atty of two hundred dollars.
Suits are commenced in many States
by other process than writ, viz: sum
mons. warrant, publication, petition,
&c, in which eases these, as the
original processes, severally require
stamps.
Writs Of scire facias are s1bi ect
to stamp duty as original processes
The jurat of an affidavit, taken be
fore Justice of tic Ieace Notary
Public, or other officers dVly author
lied to take afffdavits. is held to he
a certificate, and subject to stamp
duty of five cents, except when taken
in suits or legal proceedings,
Certificates Of loan. in which there
shall appear any written or printed
evidence of an amount of money to
be paid on demand, or at a time des-
ignated, are subject to stamp duty as
"Promissory Notes .-
The assignment of a mortgage is
subject to the same stamp duty as
that imposed upon the original in
strument that is to say. for every
sum of $500, or any fractional part
thereof of the AMOUNT secured by the
mortgage at the time of its assign
menJ there must be affixed q stamp
denoting a duty of so cents ..-
When two or more persons join
in the execution of an instrument,
the stamp of which the instrument is
liable under the law may be affixed
and cancelled by any enc Of the par
ties. -1. ---s.- -.....--
49, In eonveyances of real estate, the
law provides that the stamp affix-
ed must answer to the palus of the
estate or interest conveyed.
Z No stamp is required on any war.
rant of attorney accompanying a
bond or note, when such bond or
note has affixed thereto the stamp of
stamps denoting the duty required;
and whenever any bond or note is
secured by mortgage. but one stamp
iuty is required on such papers, such
stamp duty being the highest rate
'equired by such instruments, or
,ither Of them. In sueh case, note
,r memorandum of the value of de-
nomination of the stamp affixed
hould be made upon the margin or
n the acknowledgment of the instru-
nent which is not stamped.
HThe whole number of patients
a the Genl. Hospital at Gallipolis i
p to the 10Th inst, inclusive is seven {
hundred and ninety one. 8
The following soldiers have died !
inee our last report-F, B. Conrad !
0 D 11th Va. /: Jacob Clarke, co. G
1l6 o. V. L: James Carter co. II {
st Va. Cav: W. II. Weller co. C q
4th Pa. l.: Arnold Molohan co. NJ J
rd Va Cav; Titus Barr Co. L l4th :, ;.
a. Cay.- Daniel Brant Co. D Stb o.
av: Wash. Bryant: CO. d 10th o. Il
:. l.: Thos. King co. A End Va. Cav. n
I'm. Smith. co. E Ind Va Cav;--;a, -
ohm Reeves CO. E.34th o. vi