Daily Ohio statesman. [volume] (Columbus, Ohio) 1855-1870, 1864-07-28

exceeding 800 tons, and not exceed
=. ing 0Oo: ...........'.....' SW
exceeding 600 tons. ............... 90
ceedng one thousand bus6els...... 10 cts
bushels. ;. .............. .............,. % cts
w bond for the payment Of money
$500. :....:...... ....'.,,,.,.,,..,,... 80 cts
al $500, or fractional part thereof in
excess of $500. Observation-Disclosures. so cts
Pawners' Checks Observation-Disclosures. 9 cts
Pension Papers-Powers of attorney, and all -
other papers relating TO applications
for bounties, arrearages Of pay, or
pensions, or to receipt thereof. 80. exempt
Passage Ticket from the United States toa
foreign port, costing not more than
$35. ......:...;; ....:....:...:... 80 cts
4 foreign port, costing more than S35.
and not exceeding $50. ...:...... 81 90
Passage Ticket for every additional $50, or
fractional part thereof in excess Of
Power of Attorney to sell or transfer stock
or collect dividends thereon.....:.. e5 cts
Power Of Attorney to vote at election Of in
cOrporated company. ,...,...,..., 10 cts
Power Of Attorney to receive and collect
rents ...:::..............."... Is cts
Power of Attorney to sell, or convey or rent,
or lease real estate. ............... 81 90
Power Of Attorney for any other purpose. 80 cts
Probate of Will, or letters Of administra-
tiOn where the value of both real .
and personal estate does not exceed
Probate Of viii, for every additional ST, 600, "
Of $4,000. ...:.............;..:.. 80 cts
istrators, guardians, and trustees,
ID. are each subject to stamp duty Of 81 90
Probate of Will, certificate Of appointment s cts
Protest upon bill, note, check, or draft Is cts
Note.-(See Bills of Exchange,
Inland)
deposit note to mutual insurance
companies, when policy is subject
note, renewal Of subject to same
duty as an original note.
Quit Claim Deed, TO be stamped as convey
ance, except when given as a release
of mortgage by the mortgage to
the mortgagor, in which case it il
exempt
Receipt for the payment of any sum of money
or debt due exceeding 800, or for the
delivery Of any property ........... acts
Receipt for satisfaction of any mortgage or
Judgment or decree Of any court. exempt
Sheriff s return on writ, or other process. exempt
Trust Decd, made to secure debt, to be
stamped as a mortgage.
Trust Deed. conveying estate to uses, to be
stamped as a conveyance.
Warehouse Receipt for any goods, wares, or
merchandise, not otherwise pro-
vided for, deposited or stored in
any public or private warehouse.
not exceeding $500 in value. 10 cts
Warehouse Receipt exceeding $500, and not
exceeding q, 900. OO.................... 90 cts
Warehouse Receipts exceeding $1,000. for
every additional 81 900, or fraction
al part thereof in excess of $1,000. 10 cts
Warehouse Receipt for any goods, ETC., not
otherwise provided for, stored or de-
posted in any public or private
warehouse or yard ................. 25 cts
Writs and legal documents:
Writ or other original process by
which any suit is commenced in any
court Of record, either of law or
equity. .......,................... 90 cts
Writ or other original process issued
by a court not of record, whore tho
amount claimed is 500, or over. so cts
/ Inon every confession of Judgment
novit for 800, or over, except in cases
where the tax for writ has been paid: -. so cts
Writs, or other process on appeals from JUS
tees courts, or other courts Of inferior
jurisdiction to court Of record. ........ 30 cts
Warrant Of distress, when the amount of
rent claimed does not exceed 800 ........ IS cts
sioO .........,............. so cts
Wrts, summons, and otherprocess issued by =
ajustice of the peace, police or municipal
court, of no greater jurisdiction than
Justice of the peace in the same State. exempt.
Writs, and other prcce $ in any criminal
or other suits con me iced by the United
States in any Stale. exempt.
Official documents, instruments, and papers
issued or used by officers of tho United
States Government .......................eX exempt.
GENERAL REMARKS.
Revenue stamps may be used indiscrim-
inately upon any Of the matters or things
in Schedule B, except proprie-
tary and playing card stamps, for which
special use has been provided.
Postage stamps cannot be used in payment
of the duty chargeable on Instruments.
1t is the duty of the maker of an instru-
ment to affiX and cancel the stamp requir-
ed thereon. If he neglects to do so, the
party for whose use it is made may stamp
1t before it is used; but in no case can it be
legally used without stamp; and if issued
after the Both of June, 1864, and used with
out stamp, it cannot be afterwards effec-
tually stamped. Any failure upon the part
Of the maker of an instrument to appro-
priately stamp it renders him liable to
penalty of two hundred dollars.
Suits are commenced in many States by
other process than writ, viz: summons,
warrant publication, petition, &C., in which
cases these, as the original processes, sever
lily require stamps.
Writs of scire facias are subject to stamp
luty as original processes.
The iurat OF an affidavit taken before
Justice of the Peace, Notary Public, or 9TH
sr officer duly authorized to take affidavits,
IS held to be q certificate, and subject to a
stamp duty of five cents, except when taken
N suits or legal proceedings.
Certificates of loan, in which there shall
appear any written or printed evidence of
IN amount of money to be paid on demand,
VI at tlme ueSlgnaUe(l, are suDIecC 10 stamp |
llty as "Promissory Notes."
The assignment of a mortgage is subject
% the same stamp duty as thatimposed up |
N the original instrument; that is to say,
or every sum of five hundred dollars, or |
my fractional part thereof of the amount
ecured by the mortgage at the time of its
ssignment, there must be affixed a stamp
II stamps denoting duty of fifty cents.
When two or more persons join in the
of an instrument, the stamp to
which the instrument is liable under the
aw may be affixed and cancelled by any
me of the parties.
In conveyances of real estate, the law
provides that the stamp affixed mustanswer
o the value of the estate or interest con-
eyed.
No stamp is required on any warrant of
ttorney accompanying a bond or note,
vhen such bond or note has affixed thereto
he stamp or stamps denoting the duty re-
uired; and whenever any bond or note is
ecured by mortgage, but one stamp duty
, required on such papers, such stamp duty
eing the highest rate required for such in
or either of them. In such
ase, note or memorandum of the value
r denomination of the stamp affixed should
e made upon the margin orin the acknowl-
1gment of the instrument which Is not
;amped. II. i3