The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1866-08-21

cents; exceeding SO. SO cents; Accidental insu
rance policies are exempt.
| Po,cer of Attorney--To transfer stock. bond,
scrip. to collect dividends. interest rent. 2;
cents; to vote by proxy, except in charitable. re
Igious, literary and cemetery. societies, lO cents
to sell lease real estate. and perform all othe,
acts not specified, dollar; for any other pur
| pose, SO cents.
Where the estate does not exceed the value Oh
1000 dollars, one dollar; for every additional
1000. Or fractional part in excess of 1000. sc
cents. : .,.,...
Protest Of Notes. DRAFT, Sr.-Or marine pro-
test. &C.. 25 cents.
Proprietary Medicines. Cosmetics. Sc.-Not
over 25 CENTS cent; not over 50'cents. cents;
not over IS cents. CENTS not over 81. cents.
For every additional so cents, or fractions there
| Of cents.
| Receipt-Receipt for the payment of any sum
OF money, or for the payment of any debt due
exceeding 800, not being for satisfaction of any
mortgage or judgment, or decree of a court, or
endorsement any stamp obligation in ac-
knowledgment of it's fuIfllment, for each receipt,
cents. Provided That when more than one
! signature is affixed to the same paper, one or
more stamps may be affixed thereto representing
the whole amount of stamps required for such
| signatures.
Sales-Or contracts for sale Of stocks, bonds,
foreign exchange gold and silver bullion and
coin, promissory notes or other securities, when
made by brokers. banks. bankers who pay a
special tax, require stamps equal to l cent on
every 500. If there is fraction over 800.
the same to be stamped at the full rate of 500.
When made by person, firm corporation not
paying special tax. for every 500 of value 5
cents. A memorandum of sale or contract must
be made by the seller to tho buyer upon the sale
or contract being made, and the stamps affixed
thereto.
Writ-Writ so CENTS Where the amount
claimed in a writ issued by court not of record,
is 800 or over. so cents. Upon every confes-.
sion of Judgment. or cognoyit. for 500 over
Except in those cases where the tax for the writ
Of commencement of suit has been paid). so
cents. Writs Or other process appeals from
justices courts other court of inferior jurisdc
tion to a court of record, 50 cents. Warrant of
distress, when the amount of rent claimed does
not exceed 800, 25 cents; when exceeding
$780, so cents.
EXEMPTION.
No stamp duty shall be required on power of
attorney or any other paper relating tn applca-
ton for bountes, arrearages of pay. pensions,
or to the receipt thereof from time to time or
upon tickets contracts of insurance when
limited to injury to persons while travelling; nor
.on certificates of the measurement or weight of
animals wood coal, other articles, nor on
deposit notes to mutual insurance companies for
the insurance upon which policies subject to
stamp duties have been are to be issued: nor
on any warrant of attorney accompanying a
bond or note, when such bond note shall have
affixed thereto the stamp stamps denotDg the
duty required by and whenever any bond or
note shall be secured by a mortgage, but one
stamp duty shall be required to be placed on
such paper; any certificate of the record
of deed or other instrument in writing, of
the acknowledgment proof thereof by attesting
witnesses nor to any Endorsement of negota-
BILE instrument.
Provided that the stamp duty placed thereon
hal hn irho rafQ f,r iuSf arm,
ments. 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 issuing any in
strument. document or paper of any kind what
soever, or shall accept. negotiate pay, 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 for counter
feiting stamps or dies $1,000. and Imprisonment
to hard labor not exceeding five years. For
making. signing. issuing accepting or paying
any bill of exchange, draft order. note without
stamp, 5000. For selling property. cosmetics.
matches, meals, Ssh. fruit. sauces. jelies, g.,
without proper stamps, $50
OTHER PROVISIONS.
Instruments are not to be recorded unless
properly stamped.
No instrument is invalid for the want of the
particular kinds of stamps designated. provided
legal stamp of equal amount Except proprie-
tary stamps) is 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.
Tn cases where an adhesive stamp shall be
used for denoting any duty imposed by this act,
the person using af1ixing 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 $50.
instruments heretofore issued without stamps.
not to be void where stamps are subsequently
affixed. Postage stamps cannot be used as
revenue stamps.
Amy person may present to the commissioner
Of internal revenue aey instrument, and require
his opinion whether the same is chargeable with
any duty and if the said commissioner shall be
of opinion that. it is not chargeable with any
stamp duty, he is required to impress on it a
particular stamp, with words to signify that it is
not ehargeable with stamp duty; and every in
strument on which said stamp is impressed shall
be received in evidence in all courts. notwith-
standing objections the ground of such in
stru,nent being without the proper stamp.
The party to whom document is issued from
foreign country, or by whom it is to be used,
shall, before using the same, atflx thereon the
stamp or stamps indicating the duty required.
Proprietors of cosmetics. medicines or proprie-
tary articles. may furnish private dies. and are
allowed per cent. on all purchases OF SooD
over $500. 10 per cent.
| DR. Aver, of pill notoriety, of Lowell, returns
&C Ha sd nd