Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1867-02-14

Where the estate does not exceed the Value OF ~
OOO 81 for every additional 81 900, or fractional
part in excess OF 81, 900, so cents.
Protest Of Note, Draft, &c.-or marine protest
&C., Is cents.
Proprietary Medicines, Cosmetics, &c.-Not over
25 cents cent; not over so cents, cents not over
additional SO cents or fraction thereof cents.
Receipt.-Receipts for the payment OF any sum
Of money, or for the payment of any debt due, ex-
ceedng go, not being for satisfaction of any mort
gage or Judgment, or decree of court or endorse
ment on any stamp obligation in acknowledgment
of its fulillment for each receipt, cents Provi-
died. that when more than one signature is affixed
to the same paper, one or more stamps may be al
fixed thereto representing the whole amount OF
stamps required for such signatures.
Sates.-0r contracts for the sale ofstocks, bonds,
foreign exchange goldand silver bullion and coin,
promissory notes or other securities, when made
tax, require stamps equal to cent on every 500.
If there is fraction over 500, the same to be
stamped at the full rate Of 300. When made by
person, firm or corportion not paying special tax,
for every 500 OF value, cents. A memorandum
of sale or contract must be made by the seller to
the buyer upon the sale or contract being made,
and thus stamps affixed thereto.
WTN.-Writ5 so cents. Where the amount claim
ed in writ, issued by court notofrecord, is over
$1OO, 5Ocents. Upon every confession Of Judgment,
or cognovit for 500 over Except in those cases
where the tax for the writ ofa commencement OF
suit has been paid so cents. Writs or other pro-
cess on appeals from justices courts or other courts
of inferior Jurisdiction to court Of record so cents.
Warrant of distress, when the amount of rent
claimed does not exceed 800, Is cents; when ex-
ceeding 800, so cents. .... 81.
EXEMPTIONS.
No stamp duty shall be required on powers Of
attorney any other paper relating to application
for bountes, arrearages Of pay, or PENSIONS or to
the receipt thereof from time to time; or upon
tickets or contracts of insurance when limited to
injury to persons while travelling; nor on certifi-
Gates Of the measurement or weight Of animals,
wood coal or other articles, nor on deposit notes
to mutual insurance companies for the insurance
upon which policies subject to stamp duties have
been or are to be issued; nor any warrant Of at
torney accompanying bond or note, when such
bond or note shall have affixed thereto the stamp
Tor stamps denoting the duty required and when-
ever any bond or note shall be secured by mort
gage, but one stamp duty shall be required to be
placed on such papers; nor on any certificate OF
the record of deed or other instrument In wri-
ting, orof the acknowledgment or proof thereof by
attesting witnesses; nor to any Endorsement OF
negotiable instrument.
Provided that the stamp duty placed thereon
shall be of the highest rate required for said in
struments, or either Of them.
Receipts by express companies for the delivery
ofany property for transportation are exempt from
stamp duty.
PENALTIES.
Penalty for making, signing or issuing any in
strument, document or paper OF any kind whatso-
ever, or shall accept negotiate pay, cause to
be accepted, negotiated or paid, any bill of ex-
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 the coun-
ment at hard labor not exceeding five years. For
making, signing, issuing, accepting or paying any
bill Of exchange, draft, order or note without
stamp, 500. For selling proprietary cosmetics,
matches, meats, fish, fruits, sauces, jellies, &C.,
without proper stamps, $50.
OTHER PROVISIONS.
instruments are not to be recorded unless prop
erly stamped.
ticular kinds of stamps designated, provided le-
gal stamp of equal amount Except proprietary
stamps,) is duly affixed.
ALI official instruments, documents and papers
issued or used by officers ofthe United States Gov
ernment, or by the officers Of any State county or
other municipal corporation are exempt.
In cases where an adhesive stamp shall be used
for denominating any duty imposed by this act,
the person using or affxing the same shall write
thereon the initials of his name and date upon
which the same shall be attached or used, so that
the samemay not be again used, undera penalty Of
$50
not be void where stamps are subsequently afffx-
ed. Postage stamps cannot be used as revenue
stamps.
Any person may present to the commissioner of
Internal Revenue any instrument, and require
his opinion whether the same is chargeable with
any stamp 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
particular stamp, with words to signify that it is
not chargeable with stamp duty; and every instru-
ment on which said stamp is impressed shall be
received in evidence in all courts notwithstand-
ing objections on the ground Of such instrument
being without the proper stalnp. ..-...
The party to whom docun. :. t is issued from
foreign country, or by whom it is used, shall, be-
fore using the same, affix thereon the stamp or
stamps indicating the duty required.
Proprietors Of cosmetics, medicines, or proprie-
tary articles may furnish private dies, and are al
lowed per cent. on all purchases Of $500; over
$500, 10 per cent.