The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1864-07-23

Measurers' Returns exceeding one thousand
I bushels, % cents.
Mortgage, trust deed, bill of sale, or personal
bond for the payment of money exceeding
Sl00, and not exceeding $500, 80 cts.
Mortage exceeding $500, for every addition
al $500, or fractional part thereof in excess
of $500, 80 cts.
Pawners' Checks, cts.
Pension Papers.-Powers of attorney, and
all other papers relating to applications for
I bouuties, arrearages OF pay. or PENSIONS or to
receipt thereof, exempt.
Passage Ticket from the United States 10 a
+ foreign port, costing not more than S35, so cts.
! Passage Ticket costing more than s35, and
! not exceeding $50, Sl,00.
/ Passage Ticket for every additional $50, or
fractional part thereof in excess of $50, 81 90
I Power of Attorney to sell or transfer stock,
or collect dividends thereon, % cts.
Power of Attorney TO vote at election OF in
! corporated company, 10 cts.
Power OF Attorney to receive or collect
rents, . cts.
Power Of Attorney to sell, convey, or rent
or lease real estate, 800.
Power Of Attorney for any other purpose,
80 cts.
Probate of win or letters of admidistra-
tion, where the yalLe of both real and person
al estate does not exceed s., 900, 81, 60.
Probate of VIII for every additional 81 900,
or fractional part thereof in excess OF 50 900,
50 CTS.
Probate of viii, bonds of executors, ad-
ministrators, guardians, aud trustees, are each
subject TO stamp duty Of sl.00.
Probate of WILL certificate OF appointment,
cts.
Protest upon bill, note, check, or draft
25 cts.
Promissory Note.-(See Bills of Exchange,
lnlandl.
Promissory Note-deposit note TO mutual
insurance companies, when policy is subject
TO duty, exempt.
Promissory Note-renewal of, subject TO
same duty as an original note.
Quit Claim Deed, TO be stamped as a con-
veyanee, except when given as release of a
mortgage by the mortgage to the mortgagor,
In which case il is exempt.
Receipt for the payment of any sum OF
money or debt due exceeding $50, or Tor the
delivery Of any property, 2 cts.
Receipt for satisfaction OF any mortgage or
Judgment or decree Of any court, exempt.
ShertTs return on writ, or other process,
exempt.
Trust Deed. made to secure debt, to be
stamped as mortgage.
Trust Deed conveying estate TO uses, to be
stamped as conveyance.
Waehouse Receipt for any goods, wares or
Merchandise, not otherwise provided for, de-
posted or stored in any public or private
warehouse, not exceeding $500 in value, 10
cts.
Warehouse Receipts exceeding $500, and
not exceeding 81 900, 20 cts.
Warehouse Receipts exceeding 81 900, for
every additional $1,000, or fractional part
thereof IN excess Of 81 900, 10 cts.
Warehouse Receipts for any goods, de-, not
otherwise provided for, stored or deposited In
nlhir warnbnuSp ward
25 cts.
Writs and legal documents: Writ, or other
original process by which any suit is COM
menced In any court of record, either of law
or equity, 80 cts; writ or other original pro-
cess issued by court not OF record, where
the amount claimed is Sl00, or over, so cts. !;
upon every confession OF judgment or cogno-
Wit for slu0, or over, eSbept in cases where
the tax for writ has been paid, 80 cts. writs,
or other process on appeals from justices
courts, or other courts OF inferior jurisdiction,
to court OF record 80 cts; warrant of dis
tress, when the amount OF rent claimed docs
/ not exceed $lC0, p cts; warrant of distress,
/ when amount exceeds 500, 80 cts; writs,
+ summons, and other process issued by a JUS
f tlce Of the peace, police or municipal court, of
F no greater jurisdiction than Justice OF the
peace in the same State, exempt; writs, aud
I other proces Ia any criminal or other suits
commenced by the United States in any Sta'e,
exempt official documents, instruments, and
papers issued or used bs officers OF the United
States Government, exempt.
GENERAL REMARKS.
Revenue stamps may be used indiscrimi-
nately upon any OF the matters or things emu
merated in Schedule b, except proprietary
and playing card stamps, tor which a special
use has been provided.
Postage stamps cannot be used in payment
Of the duty ehargesble on instruments.
II Is the duty OF the maker OF an instrument
to atiix and cancel the stamp required there
on. II he negleets to do so, the party for
whose use il Is made may stamp it before it Is
used; but in no case can Ii be legally used
without stamp; and if issued after the 30th
OF June, 1864, and used without stamp, it
cannot be afterwards edectually stamped.
Any failure upon the part of the maker OF an
instrument to appropriately stamp it renders
him liable TO lenalty OF two hundred dol.
ars.
Suits are commenced in many Sta,es by
other process than writ, viz: summons, war
rant, publication, petition, &C., in whic cases
these, as the original processes, severity re-
quire stamps.
Writs of scire facias are subject to stamp
duty as original processes.
The jurat Of an Affidavit taken before q
Justice Of the Peace, Notary Public, or other
officer duly authorized TO take affidaEits, is
heid TO bee certificate, and subject to a stamp
duty OF five cents, except when taken in suits
of legal proceedings.
Certhcates OF loan, in which there shall
appear any written or printed evidence of an
amount OF money 10 be paid on demand or
at time designated, are subject to stamp
duty as "Promissory notes.
The assignment of mortgage is subject 10
the same stamp duty as that imposed upon
the original iRs trume Mt that is to say. for ey.
cry sum of five hundred dollars, or any frac.
tional part thereof Of the amount secured by
the mortgage at the time of its assignment
there must be affixed a stamp or stamps de.
notiag duty Of fifty cents.
When two or more persons join in the exc
cution OF an instrument, the stamp to which
the instrument is liable under the law may bS
affixed aud cancelled by any one of the par
ties.
Ia conveyance OF real estate, the law pro
vides that the stamp affixed must answer &c
the value OF the estate or Interest conveyed
No stamp is required on any warrant OF al
torney accompanying bond or note. wher
such bond or note has affixed thereto th6
stamp or stamps denoting the duty required
and whenever the bond or note is secured bJ
mortgage, but one stamp duty is required on
such papers, such stamp duty being the high
est rate required for either of them. II
such case, note or memorand um OF the val
! ue or denomination OF the stamp affixed
should be made upon the margin or in th,
acknowledgement of the instrument which /:
, not attempted.