The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1865-12-19

been paid SO cents
Writ or other process appeals from
Justices courts, or other courts of in
ferior 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 800 SO cents
Observation-Disclosures, Inland and Fire.
Where the consideration paid for the
insurance, in cash. premium. notes, or
both, does not exceed SO 10 cents
Exceeding $40, 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
$4,000 SO cents
Exceeding $4,000 $1.0e
LEAsE-of lands tenements, where
the rents does not exceed $3OO per
annum 50 cents
Exceeding $500. for each additional
5000, or fractional part thereof in OK
cess of $500 SO cents
Perpetual, subject to stamp duty as a
conveyance"
Clause of guaranty of payment of
rent. incorporated or Endorsed, five
cents additional
MEASURES RETURN-if for quantity
not exceeding | 900 bushels 10 cents
Exceeding 1000 bushels 25 cents
i.MoRTGAGE-trust 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 in ex-
cess of $500. 50 cents
PAwNERs' CHECKS 5 cents
PASSAGE TICKET-from the United
States to any foreign port, costing
not more than $35 so cents
Costing more than $35, and not ex-
ceeding $50 : $1.Oo
For every additional $50. or fraction
al part thereof. in excess of $50 $l.O0
GENERAL REMARKS
Revenue Stamps may be used indiscriminately
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 on instruments.
1t is the duty of the maker of an instrument to
afix 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 case it be
legally used without stamp; and if used after the
both of June, 1864, and used without stamp, it
cannot afterwards be effectnally stamped. Any
failure upon the part of the maker of an instrument
to appropriately stamp it, renders him liable to a
penalty of two hundred dollars.
Suits are commenced in many States by other
process than writ, viz: summons warrant pubca-
ton, petition, &c. in which these the origi-
nal process, severay require stamps.
Nrls of scira faclas are subject to stamp duty as
original processes.
The jurat of an affidavit, taken before Justice of
the peace, Notary Public, other officer duly
thorzed to take affdavits 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 or written evidence of an amount of mo-
ney to be paid on demand, at any time designa-
ted, are subject to stamp duty "Promissory
Notes.
The assignment of a mortgage is s.bject to'thc
same stamp duty as that imposed upon the original
instrument; that is to 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 or stamps,
denoting 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 ofthe 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 or note, when such bond or
note has affixed thereto the stamp stamps denot-
ing the duty required, and whenever any bond
note is secured by mortgage, but stamp duty is
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.