The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1866-08-02
in weight, for every additional pound

exceeding $500, and not exceeding 81 ,OOO'
81. For every additional $500, or frac-
tional part thereof, in excess OF $500, so
cents; provided, that upon each and
every assignment or transfer of a mort
gage policy of insurance, or the re-
newal or continuance ofany agreement,
contract or charter, by letter or other
wise, stamp duty shall be required
equal to that imposed on the original
instrument.
Passage TFcket--To foreign port. If
or less price than S35, so cents; from $S5
to $50, 81 and for every additional $50,
or fractional part thereof in excess of
$50, 81.
Pdwnorokers' certgfcate-For any
amount, 8 cents.
Playing Cdrds-For and upon every
pack. not exceeding So cards in num-
Der, irrespective of price or value, 5
Policy of Insurance any life or
lives, where the amount insured does
not exceed 81 900, 25 cents; from 81, 600
to 5000, so cents; exceeding IS, 900, 81.
Fire and Marine Risks-Premium not
exceeding $40, 10 cents; premium not
exceeding $50, 25 cents; exceeding $50,
so cents. Accidental insurance policies
are exempt. sass Jess
PolDer of AttoTney-To transfer stock,
bonds or scrip, TO collect dividends, in
terest or rent, 25 cents; to vote by
proxy, except in charitable, religious,
literary and cemetery societies, 10 cents;
to sell or lease real estate, and perform
all other acts not specified, 81 for any
other purpose, 90 cents.
Probate Of Will, or Letter of a Cinlinis-
trdtion.-Where the estate does not ex-
ceed the value of $4,000, 81; for every
additional 81 900, or fractional part in
| excess of $1,000, so cents.
Protest Of Note, Draft, dec.-or marine
protest, DC. 25 cents.
Proprietary Medicines, Cosmetics, dc.
NOT over % cents, l cent; not over so
cents, 2 cents; not over rs cents, cents;
not over 81, cents. For every ad-
ditional 90 cents or fraction thereof, 2
cents.
Receipt.-Receipts for the payment of
any sum of money, or for the payment
of any debt due, exceeding $50, not be-
Ing for satisfaction or any mortgage or
Judgment, or decree of court, or en-
dorSement on any stamp obligation in
Acknowledgement of its fu1fllment,
for each receipt, cents. Provided,
Ihat when more than one signature is
affixed to the same paper, one or more
stamps may be affixed thereto repre-
senting the whole amount of stamps
required for such signatures. = ~ = g
Sdtes.-Or contracts for the sale of
stocks, bonds, foreign exchange, gold
and silver bullion and coin, promissory
notes or other securities, when made by
brokers, banks or bankers who pay
special tax, require stamps equal to /
cent on every $780, If there is frac-
ton over 500, the same to be stamped
at the full late of 800. When made
by person, firm or corporation not
paying special tax, for every 500 of
value cents. a memorandum of sale
or contract must be made by the seller
to the buyer upon the sale or contract
being made, and the stamps affixed
thereto. -.1.r
WTft.-writ so cents. Where the
amount claimed in writ, issued by
court not of record, is 800 or over, SO
cents. Upon every confession of judg-
ment, or cognovit, for 800 or over, lex
cept in those cases where the tax for the
writ of commencement of suit has
been pafd,) so cents. Writs or other
process on appeals from Justices courts
or other courts of inferior Jurisdiction
to court of record, so cents War
rant of distress, when the amount of
rent claimed does not exceed 800, 25
cents; when exceeding $780, so cents.
EXEMPTIONS.
No stamp duty shall be required on
powers 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 contracts of insur-
ance when limited to injury to persons
while travelling; nor on certificates of
the measurement or weight of animals,
wood, coal, or other articles, nor on
deposit notes to mutual insurance COM
panies for the Insurance upon which
policies subject to stamp duties have
been or are to be issued; nor on any
warrant of attorney accompanying a
bond or note, when such bond or note
shall have affixed thereto the stamp or
stamps denoting the duty required; and
VVhnnnunF nj nv hnn1 mr. nfe Of, R1Fs
cured by mortgage, but stamy duty
shall be required to be placed on such pa
pers; nor on any certific ate ofthe record
ofa deed or other Instruments in writing,
or of the acknowledgment or proof
thereof by attesting witnesses; nor to
any Endorsement of negotiable instru-
ment.
Providad that the stamp duty placed
thereon shall be the highest rate re-
quired for said instruments, or either
of them.
Receipts by express companies for
the delivery of any property for trans
portation are exempt from stamp duty.
go PENALTIES.
Penalty for making, signing or issu-
ing any instrument, document or paper
Of any kind whatsoever, or shall accept,
negotiate orpay, orcause to be accepted,
negotiated or paid, any bill of exchange
draft or order, or promissnry note for
the payment of money, without the
same being stamped, or denOting the
the instrument shall be deemed invalid
and of no effect; or for counterfeiting
stamps or dies, 81 900, and imprison-
ed to hard labor not exceeding five
years. For making, signing, issuing,
accepting of paying any bill of exz
change, draft, order, or note without
stamp, 5000. For selling proprietary
cosmetics, matches, meals, fish, fruits,
sauces, jellies, etc.i without proper
stamps, $50. =ll lfI5. r =
as- OTHER PROVISIONS.
instruments are not TO be recorded
unless properly stamped.
No Instrument Is invalid for the want
of the particular kind of stamps desig-
mated, provided legal stamp of equal
duly affixed. 'as
ALI official Instruments, documents
and papers issued or used by officers of
the United States government, or by
the officers of any State, county or 9TH
er munic ipal corporation, are exempt.
In cases where an adhesive stamp
shall be used for denoting any duty
imposed by this act, the person using
or fixing the same shall write thereon
the initials of his name, and date upon
which the same shall be attached or
used, SO that the same may not again
be usedj under a penalty of $50. s
instruments heretofore issued with
out stamps, not to be void where stamps
are subsequently affixed. Postage
stamps cannot be used as revenue
stamps. as4F 95 IETf5
Any person may present to the COM
missioner of internal revenue any in
strument, and require his opinion
whether the same is chargeable with
any duty; and If the said Commission
er shall be of opinion that IL is not