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

been paid 5U cents
Writ or other process appeals from
Justices courts, other courts of n4
ferior jurisdiction, to court OF re-
t cord so cents
$ Warrants of distress, when the
t amount or rent claimed does not ex-
coed 800 % cents
When the amount exceeds 800 SO ceuts
S INsURANcE--bI Inland and Fire.
Where the consideration paid for the
insurance. in cash, premium notes, or
BOTH does not exceed $40 III cents
Exceeding $40, and not exceeding
S $50 so cents
INSURANCE, LIFE-when the amount
> insured does not exceed 81 600 20 cents
Exceeding 81. 900, and not exceeding
$4,000 so cents
| Exceeding $4,000 $1.O8
LEAsE-of lands tenements, where
the rents does not exceed $500 per
annum so cents
Exceeding $500, for each additional
$500 or fractional part thereof, in
cess of $500 SO cents
IS Perpetual, subject to stamp duty as
"conVnyance."
IS Clause If guaranty of payment of
rent incorporated indorsed five
cents additional
IT MEASURES RETURN-if for quantity
not exceeding 900 bushels 10 cents
IS Exceeding 1000 bushels % cents
MoRTGAGE-trust deed. bill of SALE
- personal bond for the payment of mo-
% ney exceeding 800. and not exceed
n ing $500 so cents
Exceeding $780, for every additional
. $500 or fractional part thereof, in ex-
. cess of $500. 50 cents
PAWNERs' CHECKS 5 cents
I" PASSAGE TICKET-from the United
. States to any foreign port, costing
n not more than S35 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.00
GENERAL REMARKS.
Revenue Stamps may be used indiscriminately
s upon any of the matters things enumerated in
schedule B, except proprietary and playing card
stamps, for which special use has been provided
i Postage stamps cannot be used in payment of the
duty chargeable on instruments.
1t is the duty of the maker of an instrument to
affix 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 it be
- legally used without stamp; and if used after the
3oth of June, 864, and used without stamp, it
cannot afterwards be efectnally stamped. Any
failure upon the part of the maker of 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-
ton, petition, &c, in which these, the origi
5 nal process, severally quire stamps.
5 Writs of scira facias subject to stamp duty as
The jurat Of an affidavit, taken before Justice of
: the peace, Notary Public other officer duly au-
tnOffZeQ 10 take olQaFlS, nelQ TO De ceftlncate
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, at any time designa-
ted, subject to stamp duty 'Promissory
5 Notes"
The assignment Of a. mortgage is s., bject to the
s same stamp duty that imposed upon the original
instruments 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
t1,orar ha yn1
denoting duty of fifty cents.
When two more persons join in the execution
of an instrument, the stamps to which the instru
lnent 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 to the value of
the estate on interest conveyed.
No stamp is required any warrant of attorney
accompanying bond or note, wherf such bond or
note has affixed thereto the stamp stamps denot
ing the duty required, and whenever auy bond or
note is secured by mortgage but stamp duty is
required such papers, such stamp duty being the
highest rate required for such instruments, either
Of them. IN such note memorandum of
the value or denomination of the stamp affixed
should be made upon the margin or in the acknow-
edgment OF the INSTRUMENT which IS not stamped. i