The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1866-02-13
so cents

| " rIt other process apPt ris lrpHi
! Justices courts or other courts OF in
| ferior jurisdiction, to a court of re-
cord oO cents
Warrants of distress. when the
! amount or rent claimed does not eX-
coed 500 20 cents
When the amount exceeds SlOO 5O cents
! INsUHANCE--M Inland and Fire
| Where the consideration paid for the
| insurance, in cash, premium notes, or
| both. does not exceed $40 ~ cents
! Exceeding SO, and not exceeding
! $50 80 cents
| INSURANCE, LIFE-when the amount
! insured does not exceed Sl,OOo 20 cents
Exceeding 81 900, and not exceeding
S. 600 SO cents
! Exceeding $4,000 $l.Oe
IEAsE-of lands or tenements. where
the rents does not exceed S3OO per
| annu,n so cents
Exceeding $500, for each additional
| $500, or fra ctonal part thereof in
cess of $500 so cents
| Perpetual, bject to stamp duty as
conveyance"
Clause of guaranty Of payment of
! rent. incorporated indorsed, tive
cents additional
MEASURES RETURN--if for quantity
| not exceeding ! 900 bushels 10 cents
! Exceeding 200 bushels 25 cents
MoRTGAGE-trust deed. bill of sale, or
| personal bond for the payment of mo-
I ney exceeding 500, and not exceed
ing $500 so cents
/ Exceeding $500, for every additional
! $500 or fractional part thereof, i'll
! cess of $500. so cents
] PAwNERS' CHECKS ) cents
PASSAGE TICKET-from the United
States to any foreign port, costing
I not more than $50 so cents
! Costing more than S35, and not ex-
ceeding $50 81 100
! For every additional $50, fraction
! al part thereof. in excess of $50 Sl.OO
GENERAL REMARKS.
! Revenue Stamps may be used indiscriminaelv
| upon any of the matters things enumerated in
| schedule B, except proprietary and playing card
stamps for which q 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 neglects
| to do SO, the party for whose it is made mag
stamp it before it is used but in case it be
| legally used without stamp; a' If used after the
| 30th Of June, 1864, and used without stamp, it
cannot afterwards be efectnally stamped. Any
failure upon the part of the maker of an instrument
| to appropriately stamp it, renders him liable to
penalty of two hundred dollars.
| Suits are commenced II many States by other
process than writ, viz: summons warrant, publca-
ton, petition, SC, in which these the orig
nal process, severaiiy require stamps.
WritS % scla acias are subject to stamp duty as
| original processes.
The iurat ofan affidavit taken before Justice Of
the peace, Notl. Public, or other officer duly
thorzed take aidavis, is held TO be a 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, or at any time designa
| ted, subject to stamp duty as "Promissory
| Notes.
| The assignment of a mortgage is s;bject to the
same stamp duty as that imposed upon the original
instrument; that is to s; for e:c'y saEi ccfVe hum
dred dollars, any fractional part thereof, OF thc
amount secured by the mort gage, 6: the time OF its
assignment there must be affixed stamp stamps,
| denotng 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 DE affixed and
! cancelled by one of the parties.
! In conyeyances of real estate, the law provides
that the stamp affixed must answer to the value of
! the estate on interest conveyed.
No stamp is required on any warrant of attorney
! accompanying 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 one stamp duty is
required on such papers, such stamp duty being the
highest rate required for such Instruments or either
! Of them In such note memorandum of
| the value denomination of the stamp aft xed
should be made upon the margin or in the aclsnowl-
| edgment of the instrument which is stamped.