The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1866-08-07

$1,000, or fractional part in excess Of
1900, so cents.
Protest Of Note, DRAFT, Cor marine
protest, &c, rs cents.
Proprietary Medicines, Cosmetics, &C.
Not over Is cents, l cent; not over so cents
9 cents; not over IS cents, 8 cents; not
| cents, or fractions thereof, cents.
Receip.-.Receipts for the payment
! any sum of money, or for the payment Of
any debt due, exceeding 800, mot being for
| satisfaction OF any mortgage or Judgment,
or decree OF court, or endorsement on
| any stamp obligation in acknowledgment
| Of its fulfllment, for each receipt. cents.
| PrOuided, That when more than ono sig
nature is affixed to the same paper, one or
moro stamps may be affixed thereto repre-
senting ahe whole amount Of stamps re-
| quircd by such signatures.
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
500. II there is fraction over 800, the
same to be stamped at the full rate of $lOO
| When made by person, firm or corpora
ton not paying special tax, for every $1O0
Of value, 5 cents. A memorandum OF sale
or contract must be made by the seller
being made, and the stamps affixed
| thereto.
W,N.-writ SO cents. Where the amount
claimed in a writ, issued by Il court not Of
record, is 500 or over, so cents. Upon
every confession of judgment, or cognovit,
for 500 or over, Except in those cases
| where the tax for the writ OF commence
| ment OF suit, has been paid,) so cents.
Writs or other process on appeals from
| Justices courts or other courts of inferior
jurisdiction toa court of record, SO cents.
Warrant OF distress, when the amount of
rent claimed does not exceed $780, 25 cents:
when exceeding 500, SO cents.
EXEMPTIONS.
No stamp duty shall be required on pow-
ers Of attorney or any other paper relating
to application for bounties, arrearayes of
pay, or pensions, or to tho receipt thereof
from time to time; or upon tickets or con-
tracts OF insurance, when limited to injury
or persons while travelling; nor on certiti-
Gates or the measurement or weight of
ANIMALS, wood, coal, or other articles. nor
on deposit notes to mutual insurance COM
panles Tor the insurance upon which poll
clcs subject to stamp duties have been or
are to be issued; nor on any warrant of
attorney accompanying bond or note,
when such bond or note shall have affixed
thereto the stamp or stamps dcnoting the
duty required: and whenever any bond or
note shall be secured by mortgage, but
one stamp duty shall be required to be
placed on such papers; nor on any certiti-
cate OF the record of n deed or other in
strumens In writing, or Of the acknowledge
mcnt Or proof thereof by attestinc
witnesses; nor to anC endorsement of II
negotiable instrument
TfOClded. That the stamp duty placed
thereon shall be the highest rate required
for said instruments, or either Of them.
Keceipts by express companies for the
delivery OF any property for transportation
exempt from
PENALTIES
fenalty Tor making, signing or issuing
any instrument, document or paper Of any
k,nd whatsoever, or shall accept, negotiate
or pay, or cause to be accepted, negotiated
or paid, any bill of exchange, draft or
order, or promissory note for the payment
OF money, without the same being duly
stamped, or denoting the duty hereby i'm
posed thereon, $50; and the instrument
shall be deemed invalid and of no effect;
or ior counte rfelting stamps or dies, 81 900,
and imprisonment to hard labor not ex-
cceding five years. For making, signing.
lssuing,- accepting Or paying any bill of
exchange, draft, order or uote without
stamp, 5000. For selling proprietary cos
metics, matches, meats, fish. fruits. sauces
leIhes, &C., without proper stamps, $50.
OTHER PROVISIONS.
instruments are not to be recorde Il
unless properly stamped.
No instrument is invalid for the want of
the particular kinds of stamps designated
provided 4 legal stamp of equal amount
except proprietary stamps) duly affixed. =
All Official instruments, documents and
papers issued or used by officers of the
United States Government or by the officers
OF any State, County or other municipal
corporation, are exempt.
In cases where an adhesive stamp shall
be used FOR dcnotinS any duty imposed by
tins Act, the person using or affiXing 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 NAV
not again be used, under I penalty of $50.
instruments heretofore issued witfout
stamps, not to be void, where stamps are
subsequently affixed. Postage stamps can
not be used as revenue stamps.
ANY person may present TO the Commits
sloner or Internal Revenue any instrument
and require his opinion whether the same
is chargeable with any duty; and if the
said Commissioner shall be of opinion that
1t ls not chargcable with any stamp duty,
stamp, with words to signify that it Is not
charSeable with stamp duty; and every in
strument on which said stamp is inpress-
cd shall be received in evidence in all
courts, notwithstanding objections on the
ground or such instrument being without
the proper stamp.
The party to whom document is issued
from a foreign country, or by whom it is
to be used, shall, before using the same.
affix thereon the stamp or stamps indicat-
ing the duty required.
Proprictors Of cosmetics, medicines. or
proprietary articles, may furnish private
dies, and are allowed 5 per cent on all pur-
chases OF $500; over $500, 10 per cent.