The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1865-12-05

cents


Writ or other process appeals from
/ Justices courts or other Courts of in
/ ferlor Jurisdiction, to court of re-
cord so cents
. Warrants of distress. when the
amount rent claimed does not ex-
| coed 500 25 cents
When the amount exceeds 500 so cents
! INsURANCE--Marn Inland and Fire.
Where the consideration paid for the
insurance, in cash. premium notes.
both. does not exceed $40 III cents
Exceeding SIC, and not exceeding
$50 so cents
INSURANCE. LIFE-when the amount
/ insured does not exceed 81 900 25 cents
Exceeding $1,000, and not exceeding
$5 900 SO cents
Exceeding s. 900 s1.00
! LEASE-of lands or tenements where
| the rents does not exceed $500 per
/: ennum SO cents
+! Exceeding $500. for each additional
! $500. or fractional part thereof in ex-
cess of $500 SO cents
Perpetual, sub ject to~stamp duty as a
conveyance"
Clause of guaranty of payment of
| rent. Incorporated or indorsed, five
! cents additional
MEASURES RETURN-if for quantity
not exceeding 900 bushels 10 cents
Exceeding 1000 bushels % cents
Observation-Disclosures deed. bill of sale, or
personal bond for the payment of mo-
ney exceeding 500. and not exceed
| ing $500 SO cents
| Exceeding $500, for every additional
$500 or fractional part thereof, i'll ex-
cess of $500. so cents
| PAWNERs' CHECKS cents
| PASSAGE TICKET-from the United
| States to any foreign port. costing
not more than $50 50 cents
Costing more than $35, and not
ceeding $50 $1.0o
| For every additional $50, or fraction
al part thereof. in excess of $50 $l.O0
GENERAL REMARKS
/ Revenue Stamps may be used unfortunately
upon any of the matters things enumerated in
schedule b, except proprietary and playing card
stamps for which special use has been provided
Postage stamps cannot be used in payment of the
| duty chargeable instruments.
! 1t is the duty of the maker of an instrument to
af1x and cancel the stamp thereon. If he neglects
to do so, the party for whose use it is made may
stamp it before it is used but in no case can it be
legally used without stamp; and if used after the
| 30th of June, 1864 and used without stamp it
cannot afterwards be effectnally stamped. Amy
failure upon the part of the maker of an instrument
to appropriately 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, publica-
| tion, petition &c, in which these the orig
nal process, severally require stamps.
Wrs Of scira facias subject to stamp duty as
| original processes.
The jnrat of an affidavit taken before Justice Of
the peace, Notary Public, other officer duly
thorzed to take afdavs, is held to be certificate,
and subject to stamp duty of cents, except when
| taken in suits or legal proceedings
! Certificates of loan in which there shall appear
any printed written evidence of an amount OF mo-
ney to be paid demand, or any time designa-
ted, subject to stamp duty as "Promissory
Notes.
The assignment of a mortgage is sbject to the
same stamp duty that imposed upon the ori& inal
instrument; that is say for every five hum
dred dollars, any fractional part thereof. of the
amount secured by the mortgage, at the time of its
assignment, there must be affixed stamp stamps,
denotng duty of fifty cents.
When two more persons join in the execution
of an instrument, the stamps to which the instru-
ment is liable under the law, may be affixed and
cancelled by Of the parties.
In conveyances of real estate, the law provides
! that the stamp affixed must answer to the value Of
| the estate on interest conveyed.
No stamp is required on any warrant of attorney
| accompanying bond note when such bond or
note has affixed thereto the stamp stamps denot-
! ing the dnty required, and whenever any bond or
! note is securedby mortgage, but stamp duty is
required such papers, such stamp duty being the
highest rate required for such Instruments either
| Of them. In such case, note or memorandum of
| the value denomination Of the stamp affixed
| should be made upon The margin or in the acknowl-
! edgment OF the instrument which IS not stamped