Abbeville press. [volume] (Abbeville, S.C.) 1860-1869, 1865-11-17

6 separate license must be taken.
Flour mills are not required to take out
license as manufacturers, but they should
take out license as dealers where they sell
their products.
Mechanics, such as carpenters, masons
painters, DC, who furnish the matcri
used by them, are liable TO tax as dealers.
Boarding-houses who do not entertain
travellers or transient guests, are no, taxable
as hotels.
The owners Of stations, jacks, &C., t6ust
take out license for each animal kept to
let.
Any person who shall sell as much as
three gallons Of liquor at one time to one
person is required to take out license as a
wholesale dealer in liquors.
Parties who advertise themselves as claim
agents must take out license as such, wheth
er they actually do such business or not.
The proprietor Of sorghum mill is liable
to take manufacturers license if the an
nual production exceed 81 900.
Goods nude in one place and sold at
another require two licenses, viz: m uu-
facturer's and Dealers.
Any person drawing deeds for pay il liza.
ble to pay license as conveyancer.
No license is required for any person
slaughtering cattle, &C., for his. own use,
and not above the number exempted from
tax.
Dentists are not confined to sirgle place
Of business in their license, but may prac-
tice in different places.
h No license is required for taking ac-
nSSxIedgmen!s Of deeds.
Raffies are considered lotteries, and are
subject to license'tax as we'll as tax on gross
receipts.
A'wholesale liquor dealers license does
not authorize any sales at retail.
Stamp Duties.-The jurat Tor. "sworn
to and subscribed, &C." par,) of an affiLa-
VT taken before Justice Of the Peace.
Magistrate. Notary Public, or officer duly
authorized to take afliLavits, ia held to be
certificate, and subject to stamp duty
OF live cents, except when taken in suits or
legal proceedings.
"A renewal of promissory note subjects
1t 10 the same amouat of stamp duty "a an
original note.
Deeds of land made ,bv a Muster in
Chancery or Sheriff is subject to a stamp
duty as conveyances.
The date of execution, and not the dse
of record, determines tue question of lia-|
bility to stamp duty.
Official bonds Of Sheriffs, Constables, DC.
are liable to stamp duty.
Certificates Of. dis,nissio4 &C., of cllirch
members are not suhjeot,to stamp duty.
Deeds Of lands sold by Sheriff are .ub,
ject to stamp duty, =
When the consideration expressed in a
deed Y nominal, the value of the property
conveyed is the measure of stamp duty.
The conveyance of p,oper:y.t to heirs by
an executor is subject to stamp duty.
A note payable in corn or other produce
is subject to stamp duty.
Endorsement of payment on a note or
bond does haotrequirs stamp. -.
Thestamp datg paid on letter. of .dnia. |
istratjon and bondoeyer all papers neces-
'"Fy in the settlement ofthe estate.
The bond of guardian requirsss s.s.sn,p
duty Of one dollar. .. The letters of ptisars-
dianship require a stamp duty of five ceDts
as certificate.
The stamping Of letters Of administration
covers all orders, notices, certificates and
afiidssits used ia the settlement of the e.
tate. The bond Of the administrator. ra>
qui'e' an additional. stamp of one dollar.
So does a guardian bond.
An instrument which is not CONVEYANCE
Of land, but only confirmation of pre-
existing title. is not suLject.to stamp duty.
A conveyance Of a life estate ia liable to
stamp duty according to the amount paid.
A pew Deed is subject to stamp duty of
five cents as an agreement.
Letters of administration de 5onis ron
are liable to stamp,duty.
A confession Of judgment for over one
hundred dollars, unless on suit where
stamp duty has been paid on the original
writ. is liable to stamp duty.
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