Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1867-03-07

Where the estate does not exceed the value of g..
0OO 81; for every additional 81 000, or fractional
part in excess ofS2, 900, 80 cents.
hotessg Note, Draft, 'eec'-or marine p'0'es'
Proprietary Medicines, Cosmetics, &c--Notoyer
25 cents cent? not over SO cents cents; not over
IS cents, cents; not over 81, cents For every
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-
ceeding $0 not being for satisfaction Of any mor-
gage or judgment, or decree Of court, or endorse
ment on. any stamp obligation in acknowledgment
ofits falf1lment, for each receipt, 2cents. ProW;
|ded, that when more than one signature is afd1ed
to the same paper, one or more stamps may be 81.
fixed thereto representing the whole amount OF
stamps required for such signatures. ,.
Sdles.-Or contracts for the sale ofstocks; bonds
foreign exchange, oldand silver bullion and coin,
|promissory notes or other securities, when made
tax, require stamps equal to cent on every &ioo
If there Is q fraction over 800, the same 70 be
stamped at the full rate Of 500. When made BY .
person, firm or eorporion not paying special tag,
for every 500 Of value, cents. A memorandum
|of sale or contract must be made by the seler.D
the buyer upon the sale or CONTRACT being made,
and thus stamps affixed thereto. *
WIt-Writ60 cents. Wherethe amount claim
ed in writ, issued by court notofrecord is over
$780, 80 0cents. Upon every confession oftudgment,
|or cognovt for 500 over Except In those cases
where the tax for the writ ofa commencement Of
suit has been paid, 50 cents; Wrts or other pro
Of inferior Jurisdiction to court Of record cents
Warrant Of distress, when the amount Of rent
claimed does not exceed 800, 25 cents; when e1-
|ceeding 800, 80 cents. 1S.E ~" ~ F'I-2sT
No stamp duty shall be required ON powers Of
attorney or any other paper relating to application
for bounties, arrearages Of pay or pensions or TO
tickets or contracts Of insurance when limited to
injury to persons while travelling; nor on certi-
/ 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 on any warant,ofat
torney accompanying bond or note, when such
bond or note shall have affixed thereto estafnp
stamps
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 Wrtr
ting, orof the acknowledge Or proof thereof by
negotiable instrument. ffltsS .afif > t'.ss's
| Provided that the stamp duty placed thereon
shall be Of the highest rate required for said in
struments or either Of them. ''if 'a''''.
Receipts by express companies for the delivery
ofany property for transportation are exempt from
stamp duty. -,
,tft-f, PENALTIES. gSaf - q
Penalty for making, signing or issuing any I'M
ever, or shall accept, negotiate or pay, cause
be accepted, negotiated or paid, any bilI OF eI
change, draft or order, or promisory note Sof.tfe
duly stamped, or denotmg the duty Hereby iii.
posed thereon, $50; and the instrument; shah he
deemed invalid and of no effects or for the coun,
lterfeiting stamps OF dies, 81 ,00O, and imprison-
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, jeilies tc.,
without proper stamps, $50 b. - 2.- .=se.s
Instruments are not to be recorded unless prop
| erly stamped. Srs@ fF"''- -'@S' - 80
| No instrument Is valid for the want of thespar-
| gal stamp Of equal amount Except proprietary
stamps Is duly affixed. So 5s = sf.5 ~
| ALI official instruments, documents and papers
issued or used by officers ofthe United States Coy
ernment, or by the officers Of any State, county Dr.
other municipal corporation are exempt. Si
In cases where an adhesive stamp shall be used
for discriminating any duty imposed by this act,
the person using or afadng. the same shah wfite
thereon the initials. of his name and date upon
which the same shall be attached or used, so that
the samenaay not be again used, undera penalty Of
instruments heretofore issued without stamps,
not be void where stamps are subsequently afdx-
ed Postage stamps cannot be used as revenue
stamps. Z -E.<@ .. g ~ '''.'ss
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 ofopinion that it is not chargeable with
any stamp duty, he is required to impress on 1t q
particular stamp, with words to signify that IL Is
hot chargeable with stamp dutyS and every instfu-
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 stamp. ~ At
il The party to whom document Is issued froma
foreign country, or by whom 1t 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 ofS5e0; over
$500, 10 per cent