The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1865-12-26


Writ OF other process appeals from
Justices courts. or other courts of in
ferior jurisdiction, to a court OF re-
cord 90 cents
Warrants of distress. wher the
amount ar rent claimed does not ex-
coed $40 Is cents
When the amount exceeds 500 81 cents
Observation-Disclosures, Inland and Fire.
w here the cons ideration paid for the
insurance. in cash. premium notes, or
both. does not exceed $40 10 cents
Exceeding SO, aud not exceeding
$50 80 cents
INSURANCE. ,LIFE-when the amount
insured does not exceed 81 600 25 cents
Exceeding LOCO, and not exceeding
S. 900 50 cents
Exc4eding SIS 600 $1.U9
| LEAsE-of lands tenements. where
| the rents does not exceed S3OO per
| annum SO cents
| Exceeding $500. for each additional
| $500, or fractional part thereof, in ex-
cess of $500 SO cents
Perpetual, subject to stamp duty as
''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 % cents
Observation-Disclosures deed. bill of sale,
| personal bond for the pay ment 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. so cents
! PAWNERs' CHECKS cents
! PASSAGE TICKET-from the United
/ States to any foreign port, costing
not more than S35 SO cents
Costing more than $35. and not ex
ceeding $50 sl.Oe
For every additional $50, fraction.
al part thereof. in excess of $50 $l.OO
GENERAL REMARKS.
| Revenue Stamps may be used indiscrifninstely
| 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 duly of the maker of an instrument to
afix and cancel the stamp thereon. If he neglccts,
! to do so, The party for whose it is made may
stamp it before it is used; but in it be
legally used without stamp; and if used after the
Both Of June, 1864 and used without IL stamp, it
cannot afterwards be effectualy stamped Any
failure upon the part Of the maker of an instrument
to appropriately stamp it, renders him liable TO
penalty of two hundred dollars
/ Suits commenced in many States by other
process than writ, viz summons, warrant, publca-
tion petitioa &c, in which case these, the orig
nal process, seyerally require stamps.
Wrs Of scira facias are subject to stamp duty as
| original processes.
/ The jurat of affidavit taken before Justice of
the peace, Notary Public, other officer duly
thorzed to take afdavs, is held to be certificate,
and subject to a 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-
ncy to be paid on demand, at any time designa-
ted, subject to stamp duty ''Promssory
Notes"
| The assignment of a mortgage is s:.bect to the.
same stamp duty as that imposed upon the original
ustrnment that is to say, for every Of 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,
denoting duty of fifty cents.
| When two or more persons join in the execution
of an instrument, the stan ps TO which the instrn
mert 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 any warrant of attorney
| accompanying bond or note, when such bond or
note has affixed thereto the stamp stamps denot-
! ing the duY required, and whenever any bond or
note is secured by mortgage, but stamp duty is
required on snch papers, such stamp duty being the
highest rate required for such Instruments, either
| the value denomination of the stamp aft xed
should be made upe the margin or in the acknowl
| edgment OF the instrument which IS not stamped.