The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1865-11-21
so cents

been paid 5O cents
Writ or other process appeals from
Justices courts, or other courts of in
ferior jurisdiction, to a court of re-
cord SO cents
Warrants of distress, when the
amount or rent claimed does not ex-
coed 500 25 cents
When the amount exceeds $l00 SO cents
Observation-Disclosures, Inland and Fire.
Where the consideration paid for the
insurance, in cash, premium notes, or
BOTH does not exceed STU 1O cents
Exceeding $40, and not exceeding
$50 so cents
INSURANCE, LLFE-when the amount
insured does not exceed 81 .UUO 20 cents
Exceeding $1,000, and not exceeding
$1,000 so cents
Exceeding $4,000 $l.Oe
LEAsE-of lands or tenements, where
the rents does not exceed $500 per
annum so cents
Exceeding $500, for each additional
5000, 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 indorssd, five
cents additional
MEASURES RETURN-if for quantity
not exceeding ] 200 bushels 10 cents
Exceeding 900 bushels 25 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 q.
| $500 or fractional part thereof, in
cess of $500. so cents
PAwNERs' CHECKS cents
PASSAGE TICKET-from the United
| States to any foreign port, costing
not more than $35 so cents
Costing more than S35, and not ex-
ceeding $50 $l.0o
For every additional $50, or fraction
al part thereof. in excess of $50 $l.00
GENERAL REMARKS.
Revenue Stamps may be used Unfortunately
upon any of the matters Or things enumerated ia
| 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 negects
to do so, the party for whose it is made may
stamp it before it is used but in can it be
legally used without a stamp; and if used after the
3Oth of June, 1864, and used without a stamp, 1t
cannot afterwards be efectually 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 commenced in many States by other
process than writ, viz: summons warrant publiea-
ton, petition, &c. in which case these the origi
nal process, several1y require stamps.
Writs of scira facas subject to stamp duty
original processes
The inrat of affidavit, taken before Justice Of
the peace Notary Public, or other officer duly
thorized 10 take afidavits 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 on demand, at any time designa-
ted, subject to stamp duty as "Promissory
Notes.
The assignment of a mortgage is subject to the
same stamp duty as that imposed upon the original
Instrument that is to say, for every of FIVE hun
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 or 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 interest conveyed.
No stamp is required on any warrant of attorney
accompanying bond note, when such bond
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
required on such papers, such stamp duty being the
highest required for such Instruments either
Of them. In such case, note 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.