The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1866-01-23
so cents

| Writ or other process appeals from
Justices courts, or other courts of in
! ferior jurisdiction, to court of re-
| cord 81 cents
Warrants of distress. when the
amount or rent claimed does not ex-
| coed 500 20 cents
When the amount exceeds 800 so cents
INsURANcE--M Marine, Inland and Fire.
| Where the consideration paid for the
! insurance, in cash. premium notes or
| both, does not exceed $lU III cents
! Exceeding $40, and not exceeding
! $50 so cents
| INSURANCE. LIFE-when the amount
insured does not exceed 81 900 25 cents
| Exceeding $1,000, and not exceeding
| * 600 SO cents
Exceeding $4,000 s1.0e
| LEAsE-of lands tenements. where
| the rents does not exceed $500 per
| Gnnum 0O cents
! Exceeding $500. for each additional
| 5000 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 Endorsed, i've
cents additional
MEASURES RETURN-if for quantity
/ not exceeding 200 bushels 10 cents
| Exceeding 1000 bushels % cents
| Observation-Disclosures deed. bill of sale, OF
personal bond for the payment of mo-
| ney exceeding 500, and not exceed
ing $500 50 cents
Exceeding $500, for every additional
| $500 or fractional part thereof, i'll
| cess of $500. so cents
| PAwNERS' CHECKS cents
| PASSAGE TICKEr-from the United
| States to any foreign port, costing
| not more than $35 so cents
Costing more than S35, and not ex-
ceeding $50 81 90
| For every additional $50, or fraction
| al part thereof. in excess Of $50 $l.0O
GENERAL REMARKS.
| Revenue Stamps may be used indiscriminaely
| upon any of the matters things enumerated in
schedule B, except proprietary and playing card
stamps, tor which a special use has been provided
! Postage stamps cannot be used in payment of the
| duty charged BILE on instruments.
1t is the duty of the maker of an instrument
afix and cancel the stamp thereon. If he neglects
to do so, the party fo- whose use 1T is made mag
stamp it before it is used but in it DE
legally used without stamp; and if used after the
30h of June, 1864, and used without % stamp, it
cannot afterwards be efectnally stamped Amy
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 pubca-
ton, petition, &c, in which these the orig
nal process sererally require stamps.
Writs Of scra facas are subject to stamp duty as
original processes.
The iurat of affidavit taken before Justice of
the peace, Notary Public, other officer duly
thorized to take aidavitS, 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 "Promssory
Notes.
The assignment of Il mortgage is s'.bject to the
same stamp duty that imposed upon the orie nal
instrument; that is to say for every of FIVE hum
dred dollars, any fractional part thereof of the
amount secured by the mortgage at the time of its
assignment there must be affixed stamp stamps,
denoting duty of fifty cents.
When two more persons join in the execution
| of an instrument, the star'ps which the insru-
| 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 to the value of
| the estate on interest conveyed.
| No stamp is required any warrant of attorney
| accompanying n bond note, when such bond
| note gas 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, note memorandum OF
| the value or denomination of the stamp iSed
! should be made upon the margin in the acknowl
l edpment of the instrument which ia slammed.