The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1866-08-23

Judgment or cognov, for 500 or over, Except
in those cases where the tax for the writ of COM
mencement Of suit, has been pad,) 5O cents:
Writs or other process on appeals from justices
courts or other courts of inferior jurisdiction toa
court of record, 80 cents Warrant OF distress,
when the amount of rent claimed does not exceed
500, 25 cents when exceeding SlO0, 50 cents.
| EXEMPTIONS.
M stamp duty shall be required on powers Of
attorney any other paper relating 10 appncalloh
for tounties arrearages of pay, or pensions, or TO
the receipt thereof from time to time; or upon
tickets or contracts of insurance, when limited to
injury of persons while trayeling nor on certih-
Gates of the measurement or weight of anmals,
wood. coal, or other articles, nor On deposit notes
10 mutual insurance companies for the insurance
upon which policies subject to stamp duties nave
been or are 10 be issued; nor on any warrant Il
attorney accompanying bond or note, when such
bond or note shall have affixed thereto the stamp
or stamps denoting the duty required; and when
ever any bond or note shall be secured by mort
gage, but one stamp duty shall be required ~ DC
placed on such papers; nor on any certlncate Oh
the record of q deed or other instrument IN VIII.
ting, or of the acknowledgment or proof thereon
by attesting witnesses; nor to any endorsements
of negotiable instrument.
Provided, That the stamp duty placed thereon
shall be the highest rate required for SAID lnsru-
ments, or either of them.
Receipt by express companies for the delivery OF
any property for transportation are exempt from
stamp duty.
PENALTIES.
Penalty for making, signing or issuing any IN
strument document or paper of any kind Whatso-
ever or shall accept, negotiate pay, or cause to
be accepted, negotiated or paid, any bill OF e1-
change, draft or order or promissory note Tor the
payment of money, without the same being duly
stamped, or denoting the duty hereby imposed
thereon, $50; and the instrument shall be deemed
invalid and of no effect; or for counterteitlng
stamps or dies, 81, 900, and imprisonment 70 nard
labor not exceeding five years. For making, sign
inr. issuing, accepting or paying any bill OF ex-
change draft, ordor or note without stamp, S2OO.
For selling proprietary cosmetics, matches, meats,
fish. fruits, sauces, jellies, &C., without proper
stamps $50.
OTHER PROVISIONS.
Instruments are not to be recorded unless prop
erly stamped.
No instrument is invalid for the want of the
narticlarly kinds of stamps designated provideda a
iepal stamp of equal amount (exceps proprietary
stamps) duly affixed
All official instruments, documents anu papers
issued or used by officers of the United States Gov
ernment or by the officers OF any state, county
or other municipal corporation, Gre exempt.
In cases where an adhesive stnnp shall be USED
for denoting any duty imposed by this ACT, inc
person uSi3c or anE!hS ths ssdtie sn,t' ~
on the initials of his name and date upon whlch
the same shall be attached uaed, so that the
same may rot again bc used, andcr e penalty OF
$50.
Instruments heretofore issued without stamps
not to be void, where stamps are subsequently
Affixed Postage stamps cannot be used rs revenue
stamps
ANY person may present to the Commissioner CT
Internal Revenue any instrument and require his
opinion whether the same is chargcable with any
duty; and if the said Commissioner shall be OF
OPTION that it is not chargeablc with any stamp
duty, he is required to impress on it particular
stamp with words to signify that it is not enaFgs cn
which said stamp is impressed shall be received in
evidence in all courts, Notwithstanding objections
on the ground of such instrument being without
the proper stamp
The party TO whom document is issued from q
foreign connrry, or by whom It'll to be used shall,
before using the same, afi1 thereon the stamp or
stamps indicating the duty required
Proprie,ors of cosmetics, medicines, or pro?r-
ctnry articles, nay furnish private des, AMI are
allowed 5 per cent on oil purchases OF S3eo !;
over $500, 10 per cent.