The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1866-08-03

the value Of $1,000, 81; for every additional
$1,000, or fractional part in excess Of
$4,000, 50 cents.
,,rdtsst pyosss, t. Of \ 5Nese, Dre7, &c.-or marine
Proprietary Medicines, Cosmetics, &C.
Not over 25 cents, cent; not over SO cents,
z cents; not over IS cents, 8 cents; not
over 81, cents. For every additional so
cents, or fractions thereof, cents.
Recespt.-Receipts for the payment of
any sum sum Of money, or for the payment Of
satisfaction of any mortgage or judgment,
or decree OF court, or endorsement on
any stamp obligation in acknowledgment
o. its fulfillment, for oach receipt, cents.
FTouaded, That when moro than one sig
nature is affixed to tho same paper, one or
more stamps may be affixed thereto repre-
sentlng 4he whole amount Of stamps re-
quired by such signatures.
Sdtes-Or contracts for the sale Of stocks,
bonds, foreign exchange, gold and silver
bullion and coin,. promissory notes or
6a1'il 6sher Sc securities, when made by brokers',
require stamps equal to 1 cent on every
500. If there is fraction over 500, the
same to be stamped at the full rate Of 800.
When made by person, firm or corpora
ton not paying special tax, for every 500
OF value, S cents. A memorandum Of sale
- SSAeA "So mtAoC OO uidOC ny Lu0 SellGr
to the buyer upon the sale or contract
being made, and the stamps affixed
thereto.
W-d:-Writ so cents. Where the amount
claimed in writ, issued by court not OF
record, is 500 or over, so cents. Upon
for 500 or over, except in those cases
where the tax for the writ of commence
ment OF suit, has been paid,) 80 cents.
Wrlts or other process on appeals from
Justices courts or other courts Of inferior
Jurisdiction tOa court Of record, so cents.
Warrant OF distress, when the amount of
rent claimed does not exceed 500, 25 cents;
when exceeding 500, SO cents
EXEMPTIONS.
No stamp duty shall be required on pow-
ers OF attorney or any other paper relating
to application for bounties, arrearages Of
pay, or pensions, or to the receipt thereof
from time to time; or upon tickets or con-
tracts Of insurance, when limited to injury
or persons While travelling; nor on cortif-
Gates or the measurement or weight of
ANIMALS, WOOD coal, or other articles nor
on deposit notes to mutual insurance COM
panics for the insurance upon which poll
cies subject to stamp duties have been or
are to be issued; nor on any warrant of
attorney accompanying bond or note,
when such bond or note shall have affixed
thereto the stamp or stamps denoting the
duty required; and whenever any bond or
note shall be secured by a mortgage, but
one stamp duty shall be required to be
placed on such papers; nor on any certiti-
cate OF the record OF deed or other in
strumens in writing, or Of the acknowledge
ment or proof thereof by attesting
witnesses; nor to any endorsement Of a
negotiable instrument
Proulded, That the stamp duty placed
thereon shall be the highest rate required
for said instruments, or either of them.
Receipts by express companies for the
delivery OF any property for transportation
are exempt from stamp duty.
PENALTIES.
Penaty for making, signing or issuing
any instrument document or paper of any
kind whatsoever, or shall accept, negotiate
or paid, any bill Of exchange, draft or
order, or promssory note for the payment
OF money, without the same being duly
stamped, or denoting the duty hereby inn
posed thereon, $50; and the instrument
shall be deemed invalid and of no effect;
and imprisonment to hard labor not OK
cceeding five years. For making, signing,
issuing, accepting or paying any bill of
exchange, draft, order or uotc without
stamp, 5000. For selling proprietary cos
metics, matches meats, fish, fruits. sauces,
)eilles, &C., without proper stamps, $50.
OTHER PROVISIONS.
Instruments are not to be recorded
unless properly stamped.
No instrument is invalid for the want of
the particular kinds of stamps designated,
provided u legal stamp Of equal amount
except proprietary stamps) duly affixed.
All official instruments, documents and
papers issued or used by officers of the
United States Government or by the officers
or any State, County or other municipal
corporation are exempt.
In cases where an adhesiy. stamp shall
bo used for denoting any duty imposed by
this Act, the person using or affiXing the
samc shall write thereon the initials Of his
name and date upon which the same shall
be attached or used, 80 that the same may
not again bo used, under penalty of $50.
Instruments heretofore issued without
stamps, not to be void, where stamps are
subsequently affixed. Postage stamps can
not be used as revenue stamps.
Any person may present to the Commits
sloner OF Internal Revenue any instrument
Is chargeable with any duty; and if the
said Commissioner shall be Of opinion tha
1T is not chargeable with any stamp duty,
he Is required to impress on it particular
stamp, with words to signify that it is not
chargeable with stamp duty; and every in
strument on which said stamp is impross-
cd 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 a document is issued
from foreign country, or by whom it is
to be used, shall, before using the same.
affix thereon the stamp or stamps indicat,
ing the duty required
Proprietors OF cosmetics, medicines, or
proprietary articles, may furnish private
dies, and are allowed ; per cent on all Dnr-