The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1866-01-16
so cents

Writ or other process appeals from
| Justices courts, or other courts OF in-
ferior Jurisdiction, to court OF re-
/ cord gu cents
/ Warrants of distress, when the
amount or rent claimed does not ex-
coed 500 "a cents
! When the amount exceeds 500 50 cents
Observation-Disclosures. INLAND and Fire.
Where the consideration paid for the
insurance, in cash, premium notes or
| both, does not exceed STU III cents
| Exceeding SO, and not exceeding
$50 SO cents
INSURANCE. LIFE-when the amount
insured does not exceed 81 600 % cents
| Exceeding $1,000, and not exceeding
$4,000 so cents
! Exceeding $4,000 $l.O6
/ LEAsE-of lands or tenements, where -t
| the rents does not exceed S3UO per
annum 50 cents
Exceeding $500. for each additional
$500, or fractional part thereof, in ex-
| cess of $500 SO cents
Perpetual. subject to stamp duty as a
| conveyance"
Clause of guaranty of payment of
| rent. incorporated or indorsed, 1--WE
| cents additional
MEASURES RETURN-if for quantity
not exceeding 900 bushels 10 cents
Exceeding 1000 bushels 25 cents
| MoHTGAGE-trust 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
$500 or fractional part Their in ex
cess of $500. so cents
| PAwNERs' CHECKS 5 cents
PASSAGE TIcKEr-from the United
| States to any foreign port costing
not more than $50 SO cents
| Costing more than S35, and not ex-
| ceeding $50 $1.00
! For every additional $50, fraction
al part thereof. in excess of $50 $i.O0
GENERAL REMARKS
| Revenue Stamps may be used indiscriminatey
| upon any of the matters things enumerated in
| 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
affx and cancel the stamp thereon. If he neglecs
| to do so, the party fO- whose it is made may
stamp it before it IS used but in no case can it be
legally used without stamp; and if used after the
| 30th of june 1864, and used without stamp, it
cannot afterwards be effectnaly 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 puhlca-
| ton, petition, &c, in which case these, the orig
| nal process, severally require stamps.
| Writs Of scra facias are subject to stamp duty
| original processes.
| the peace, Notary Public, other officer duly
thorized to take aidavs. 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, any time desgna-
| ted, subject to stamp duty ''Promssory
| Notes"
The assignment of II mortgage is s:.bect to the
| same stamp duty as that imposed upon the original
instrument; that is say, for every oftvc hum
| dred dollars, any fractional part thereof of the
amount secured by the mortgage at the time of its
assignment, thel must be affixed stamp or stamps,
| denotng duty of fifty cents.
When two or more persons join in the execution
| of an instrument, the stamps to which the insru-
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 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 Gu such papers such stamp duty being the
highest rate required for such instruments, either
OF them. In such 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.