Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1866-05-05

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not sufficient to interfere with blowing.
Stamp Duties.
WHAT INSTRUMENTS OF WRITING ARE
CnARGEABLE WITH STAMP DUTIEs.-The
following letter contains an important rev
enne decision:
Sir: The first Internal revenue Act took
effect, so far as related to stamp duties, Octo-
Der l, 1862. Instruments executed and dcliv-
cred prior to that date, though they may be re-
corded afterwards, are not chargeable with
stamp duties.
IT any instrument subject to stamp duty
was issued after October /, 1862 and prior
to August l, 1864, unstampcd, or Insufficient
ly stamped the appropriate stamp may be
affixed in thep presence Of the Court, register,
or recorder, as provided by section-leS of the
Act of June SO, 1864.
An instrument issued since August ! 1864,
unstamped, or insuficicnt)y stamped, may
be stamped by the collector, upon. payment for
theproper stamp, and of a penalty of fifty dol.
lars; and where the amount Of the stamp duty
exceeds fifty dollars, on payment also OF in
terest on said duty at the rate of six per cent.
from the day on which the stamp should have
been affixed.
IF the instrument is presented 10 the coi'ec-
tor within twelve calendar months from it's is
sue, the collector is authorized to remit the
penalty, provided it shall appear to his salts
faction that the omission to stampit was by rca-
son of accident, mistake, inadvcrtancc, or ar
gent necessity, and without willful design to
evade or delay the payment Of stamp duty.
If the instrument is II presented within
- j.. k1,, 1{u Nd
tcrcst must be paid to the collector before he
can render it valid by affixing the appp-
pirate stamp. without regard to the cause Of
the omission to stamp it at the time of its is
sue. The commissioner has nopowcr to remit
this penalty.
Deputy collectors, unless acting MS coflcc
tors under section 80, have no authority to
aflix stamps or remit penalties under section
1853.
The stamp to be affixed to any instrument
is that required by the law existing at the
time when the instrument was made, signed
and issued
When an instrument is properly stamped,
under either of said sections, the stamping
relates back to the time when the instrument
was issued, and renders it from tho beginning
as valid, to alintents and purposes, as if it had
been duly stamped when made, signed and
issued.
The Who'll, amount Of penalties paid to col
lectors for validating unstumpcd instruments
should be returned on fo,m So, with other
unassesscd penalties, aud the money deposit
cd to the credit Of the Treaury of the United
States with other collections.
A. T.. Robins, Commissioner.
-
QuoT,Na ScR1pTUnE.-Th following is
flon the New York Day Books"
Senator Vale says in the United States
Senate: ave can say with St. Paul, we
have fought the good fight Would to God
you, werc able to say with st. Paul, also, that
you had " flushed your course"
KISSING AT a CERTAIN AdE.--A ccle-
brated dandy was one evening in company
witha young lady, and observing her kiss ho'
favorite poodle, he advanced and begged tho
like favor, rcmarking that she ought to have
as much charity for him as she had shown t
the dog " Sir" said the bsllc' s s %ncyc'
kissed my dog wlen he was;a puppy u