The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1865-11-28
so cents

been paid If so cents
Writ or Other process appeals from
r. Justices courts, other courts of in
ferior jurisdiction, to 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 500 SO cents
INsURANCE--Marin Inland and Fire.
Where the consideration paid for the
insurance, in cash. premium notes, or
both. does not exceed $40 10 cents
Exceeding SO, and not exceeding
$50 80 cents
INSURANCE, LIFE-when the amount
insured does not exceed 81 900 25 cents
Exceeding 81 LOGO, and notzexceeding
$4,000 SO cents
Exceeding $4,000 81 100
LEAsE-of lands or tenements, where
the rents does not exceed $500 per
annum so cents
Exceeding $500. for each additional
$500, 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 indorsed, five
cents additional
MEASURES RETURN-if for quantity
not exceeding 1000 bushels 10 cents
Exceeding 200 bushels % cents
MORTGAGE-trust deed. bill of sale, or
/ personal bond for the payment of mo-
| ney exceeding $780, and not exceed
! ing $500 50scents
| Exceeding $500, for every additional
! $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 50 cents
| Costing more than $35, and not ex-
ceeding $50 $lOo
For every additone' $50, or fraction
al part thereof. in excess of $50 $i.Oo
GENERAL REMARKS.
| Revenue Stamps may be used indiscriminatelv
upon any of the matters or things enumerated in
schedule B, except proprietary aud 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
affx and cancel the stamp thereon. If he neglecs
to do so, the party for whose it is made may
stamp it before it IS used but in no case it be
| legally used without stamp; and if used after the
| goth of June 1864, and used without stamp, it
cannot afterwards be effectnaly stamped Amy
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, pubca-
ton, petition, &c, in which these, the origi
nal process, severally require stamps.
WrItS OF Sclra faciS are SUBJECT 10 stamp Quty as
original processes.
The iurat Of affidavit taken before Justice of
the peace, Notary Public or other officer duly
thorized take aidavits, 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 Of mo-
ney to be paid On demand at any time designa-
ted, subject to stamp duty as "Promissory
Notes"
The assignment of mortgage is Subject to the
stamp duty that imposed upon the org inal
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,
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 one of the parties.
i In conveyances of real estates, 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 a 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
required on such papers, such stamp duty being the
highest rate 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.