The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1866-01-09

been paid 0O cents
Writ or other process appeals from
Justices courts, other courts of in
ferior jurisdiction, to court OF re-
cord 50 cents
Warrants of distress, when the
amount or rent claimed does not ex-
eeed 500 70 cents
When the amount exceeds 800 SO cents
Observation-Disclosures, Inland and Fire.
Where the consideration paid for the
insurance. in cash, premium notes, or
both, does not exceed SlO III cents
Exceeding $40, and not exceeding
$50 81 cents
INSURANCE, LIFE-when the amount
insured does not exceed 81 .OOO 70 cents
Exceeding $1,000 and not exceeding
$1,000 SO cents
Exceeding $1,000 $1.Oe
LEAsE-of lands or tenements, where
the rents does not exceed S3OO per
annum SO cents
Exceeding $500, for each additional
5000, or 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 1000 bushels IS cents
MORTGAGE-trust deed, bill of sale, or
personal bond for the payment of mo-
ney exceeding $780, and not exceed
ing $500 50 cents
Exceeding $500, for every additional
/ $500 or fractional part thereof, in ex-
cess of $500. so cents
PAWNERS' CHECKS 5 cents
PASSAGE TICKET-from the United
States to any foreign port, costing
not more than $50 SO cents
Costing more than $50, and not ex-
ceeding $50 $1.Oe
For every additional $50, or fraction
al part thereof. in excess of $50 ST 90
GENERAL REMARKS:
Revenue Stamps may be used ndiscriminately
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 chargeabe on instruments.
1t is the duty of the maker of an instrument to
afix 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 can it be
legally used without stamp and if used after the
Both of June, 1864, and used without a stamp it
cannot afterwards be effectually stamped. Any
failure upon the part of the maker of an instrument
to appropriately stamp it, renders him liable to a
penalty of two hundred dollars
Suits are commenced in many States by other
process than writ, viz: summons, warrant, publica
ion petition, &c, in which case these, as the org
nal process, severally require stamps.
Wrts Of scira facas subject to stamp duty as
original processes
The jurat of an affidavit taken before Justice of
the peace Notary Public, other officer duly
thorzed to take adavis, 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, at any time designa-
ted, subject to stamp duty as "Promissory
Notes."
The assignment of a mortgage is s4bject to the
same stamp duty as that imposed upon the original
instrument; that is to say for every five hum
dred dollars, any fractional part thereof, of the
amount secured by the mortgage, at the time of it's
assignment, there must be affixed stamp or stamps,
denoting duty of fifty cents.
When two or more persons JOIN in the execution
of an instrument, the stamps to which the nstru-
ment is liable under the law, may be affixed and
cancelled by one 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 WARRANTED 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 or
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, memorandum of
the value or denomination of the stamp affixed
should be made upon the margin or in the acknowl-