The Carolina Spartan. [volume] (Spartanburg, S.C.) 1852-1896, 1866-08-16

VI Vi ".'"'h0y vi a"y o'hct paper TeiatlnS
to application for bounties, arrearages of
pay, or pensions, or to the receipt thereof
from time to time; or upon tickets or con.
tracts of insurance when limited to injury
to persons while travelling; nor on certifi-
Gates OF the measurement or weight of an.
imals, wood, coal, or other articles, nor on
deposit notes to mutual insurance comma.
MES Tor the insurance upon which policies
subject to stamp duties have been or are
to be issued; nor on any warrant of attorney
accompanying bond or no,e, when such
bond or note shall have fixed thereto the
stamp or stamps denot!ng ,he duty reauir
ed; by and by whenever any bond or note
shall be secured by mortgage, but one
stamp duty shall be required to be placed
on such paper; nor on any certificate of the
record of deed or other Instrument in
writing, or of the acknowledgment or proof
thereof by attesting witnesses; nor to any
endorsement Of a negotiable instrument.
Provided that the stamp duty placed
thereon shall be the highest rate required
tor said instruments, or either of them.
Receipts by'express companies for the
delivery of any property for transportation
are exempt from stamp duty.
PENALTIES.
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 accepted, negotiated
or paid, any bill of exchange, draft or or.
der, or promlssory note for the payment of
money, without the same being duly stamp.
ed, or denoting the duty hereby imposed
thereon, $50; and the instrument shall be
deemed invalid and Of no effect; or for
countcrfci:ing stamps or dies 81 900, and
imprisonment to hard labor not exceeding
five years. For making, signing, issuing,
accepting or paying any bill of exchange,
draft order, or note without stamp, 5000.
For selling property, cosmetics, matches,
meals, fish, fruit, sauces, jellies, &c, with.
out proper stamps, fifty dollars.
OTHER PROVISIONS.
Instruments are not to be recorded un-
less properly stamped
No instrument is invalid for the want of
the particular kinds f ST mrs designated,
provided legal stamp of equal amount
except proprietary stamps is duly afiix-
ed.
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 denoting any duty imposed by
this act, the person using or aifixing 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 used, under penalty of fifty
dollars.
Instruments heretofore issued without
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
sOner of internal revenue any instrument
and require his opinion whether the same
is chargeablo with any duty; and if the
SAID commissioner shall be of opinion that
it is not chargeable with any stamp duty,
he is required 10 impress on it particular
stamp, with words to signify that it is not
chargeable with stamp duty; and every in
strument on which said stamp is impress.
ed shall be received in evidence in all
courts, Notwithstanding objections on the
ground of such instrument being without
the proper stamp.
The party to whom a document is issu-
ed from foreign country, or by whom it
is to be used, shall, before using the same,
atfix thereon the stamp or stamps indica
ting the duty thereon.
Proprietors OF cosmetics, medicines or
proprietary articles, may furnish private
dies, and are allowed per cent on all
purchases of $500; over 500, 10 per cent.