The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1866-03-13
so cents
so cents

I
| Justices courts. or other courts of in
/ ferior jurisdiction, to a court OF re-
cord so cents
Warrants of distress, when the
amount or rent claimed does not ex-
Good s1n0 % cents
| When the amount exceeds 800 so cents
INsURANCE--N Inland and Fire.
/ Where the consideration paid for the
! insurance, in cash. premium notes. or
! both. does not exceed $40 III cents
t.. sS0 ~ so cents
! Insurance. L1FE-when the amount
! insured does not exceed 81 OCO 20 cents
! & ono so cents
| Exoao5,c s5 nnn Sl.00
/ LEAsE-of lands tenements. where
! the rents does not exceed sou per
| GnnUm oo cents
Exceeding $500, for each additional
$500, or fractional part thereof, in ex-
| CO.'S If S:}OO so cents
Perpetual subject to stamp duty as
''conveyance.'
! Clause Of guaranty of payment of
rent Incorporated indorsed, Eve
cents additional
MEASURES RETURN--if for quantity
not exceeding / 600 bushels III cents
Exceeding 1000 bushels 20 cents
Neutrality-suspicious. deed. bill of sale, or !,
personal bond for the payment of mo-
ney exceeding 800, and not exceed
ing $500 so cents
Exceeding $500, for every additional
! $500 or fractional part thereof, in ex-
cess of $500. so cents
! PAwNERs' CHECKS cents
PASSAGE TICKET-from the United
States to any foreign port, costing
| not more than $50 so cents
| Costing more than $35, and not ex-
ceeding $50 $1.O0
| For every additional $50. or fraction
/ al part thereof. in excess of $50 $l.OO
GENERAL REMARKS.
Revenue Stamps may be used indscriminately
upon any of the matters things enumerated in
schedule B, except proprietary and playing card
stamps, for which a special use has been provided.
| Postage stamps cannot be used in payment of the
| duty chargeab!e on instruments.
1t is the duty of the maker of an instrument to
afhx and cancel the stamp thereon. If he neglects
| to do so, the party to- whose use it is made may
| stamp it before it IS used; but in it be
! legally used without stamp; and if used after the
! 3Oth 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 commenced~n many States by other
process than writ, viz: summons, warrant, publica
ton, petition, &c, in which case these as the rigi
! nal process seyerally require stamps.
| Writs of scira facas subject to stamp duty as
! original processes
The jurat Of al affidavit, taken before Justice of
the peace, Notary Public, other officer duly
thorized to take afidavits is held to be Certificate
and subject to a 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 demand. at any time designa-
ted subject to stamp duty as 'Promissory
Notes"
The assignment Of q mortgage is sf.bject TO the
same stamp dntY that imposed upon the original
instrument; that is to say, for every sum 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 Il 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 be affixed and
cancelled by one Of the parties
! In conveyanccs of real estate, the law provides
that the stamp-afixed must ans to the value of
! the estate interest conveyed.
! No stamp is required on any warrant OF attorney
| accompanying bond or note, when such bond or
note has aft xed 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 orr denomination of the stamp affixed
should be made np"n the margin or in the acknowl-
| edgment OF the instrument which IS not stamped.