The tri-weekly news. [volume] (Winnsboro, S.C.) 1865-1876, 1866-08-14

bankers who. pay d special tax, REQUIRE
stamps equal 10 ! cent on every 500. If
there is fraction oyer $100, the same to be
stamped at the full rate of SlOO. When
made by person, firm or corporation not
paying special tax, for every 500 Of value
8 cents. A memorandum Of sale or con-
tract must be made by the seller to the buy
er upon the sale or contract being made,
and the stamps affixed thereto.
Writ.-Writ so cents. Where The amount
claimed ina writ, issued BY o 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 ofa commencement of
suitha been paid, 90 cents. Writs or 9TH
er process on appeals from Justices courts
or other court of inferior jurisdiction to q
court of record, 80 cents. Warrant of dis.
tress when the amount of rent claimed does
not exceed 500, % cents when exceeding
800, so cents.
EXEMPTION.
No stamp duty shallbc required on pow.
or Cfattorney or any other paper ralating
to application for bounties, arrearages Of
pay, or pensions, or to the receipt thereof
from time to time; or Bupont tickets or con-
tracts of insurance when limited to injury
TO persons while travelling; nor on certifi-
Gates of the measurement or eight of ami.
mails, wood, coal. or other articles, nor on.
deposit notes to mutual insurance companies
for the insurance upon,which policies sub
ject to stamp duties have been or are to be
issued ;'nor ON my warrant ofnttorney nc
compnnylng o, bond ornote, when such bond
or note shall have affixed thereto the stamp
or stamps denoting the duty required by
and whenever any bond or. note shall be
secured by a mortgage, but one stamp duty
shall be required 10 be placed on such pa
per ;nor on any certificate ofthe record of
deed or other instrument in writing, or OF
the acknowiedg gment or pr6 of thereof by
attestng wiipesses;. nor tpany .indorsemen,
of negotiable instrument,, i,is g.,t,. 4
P.ovided that the stomp duty plnced
thereon shall she higbest ihi asneqnire1r for
said instruments, or either them.
Receipts by express companies for the
delivery ofnby property for transportation
are exempt from stamp duty. 1i.'g., =.
,,.s,. PENALTIES. srI
Penalty for making, signing or issuing
any instrument, document or paper of any
kind whatsoever, or shall accept, negotiate.
or pay, or cause TO be excepted, negotiated
or paid, any bill Of exchange, draft or or
der. or pron,issory note for the payment Of
y
ed, depotihg the duty hereby imposed there
on, $50 and the instrument shall be deem
ed invalid and of no effect: or for counter
feiting stamps or dies 81 900, and imprison- :,
ment 10 hard labor not exceeding FIVE years.
For making, signing, issuing, accepting OF
paying any bill Of exchange, draft, order,
or mol o without stamp, $500. For selling
property, cosmetics, matches, Fmeels, fish,
fruit, sauces, jellies, Sc, without proper
stamps, $50. haNtitG lJGg h'F
OTHER PROVISIONS ~. 0,H' s..i
Instruments are not to be recorded unless
properly stamped. ~
No instrument is invalid for the want of
the particular kinds of stamps designated,
provided n legal stamp of equal amount
(except proprietary slamps) is duly affixed.
All official instruments, documents and
papers issued or used by officers Of the Uni
ted States government or by the officers Of
any State, county or other municipal corpo-
racion, are exempt. 2ra
In case whore Gn adhesive stamp shall be
used for denoiing any duty imposed by this
act, the person using or afhxing The same
shall write thereon the initials of his name
and date upon which the same shall be
attached or used, 30 that the same may not
again be used, under penalty of $50.
Instruments heretofore issued without
stamps, not to be void where stamps are
subsequently affixed Postage stamps can
not be used as revenue stamps, 1t e N.'
Any person may present to the commis-
sioner ofinternal revenue any instrument,
aud required his opinion whslher the same
is chargeable with any duty; and If the said
commissioners shall be of opinion That it is
rot chnrgeable with any stamp duty, he is
required to impress on il q particular stamp,
with words to signify that il Is not cbargea-
ble with stamp duty; end every Instrument
on which said stamp is impressed shall be
received In evidence in nll courts, tio:with-
staDding objections on the, gound d of such
instrument being without tho proper stamp.
q The party TO- oSgwhom document ID issued
from a3foreign country, orby whom IL is o
be used, shall, before using the same. affix
thereon the stamp or stamps indicating the
duty required. dS1s3s a h2Fl bs3
Proprietors Of cosmetics, medicines or
proprietary iartioies, may furnish private
dies, and are allowed 3 per cent. on al pur-
chases OF $500 over $500, 10 per cent. 6
4. 7