Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1867-01-31


OOO 81; for every additional 81 900, or fractional
part in excess ofS2, ,O0O so cents.
Protest Of Note, Draft, &c.-or marine pr@'es'
RroprIetary Medicines Cosmetics, 1c.-Not over
rs CENTS cent; not over so cents, cents not over
rs cents cents; not over 81, cents. For every
additional so cents or fraction thereof, cents.
Reeeipt.-Receipts for the payment OF. OF any my sum @
of money, or for the payment Of any debt due, ex-
ceedng 30, not being for satisfaction of any mort
gage or judgment, decree of court, or endorse.
ment on any stamp obligation in nacknowledgment
of its fulllment, for each receipt, cents. Provl,
ded. 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.
Sdtes-0r contracts for the sale ofstocks, bonds,
foreign exchange goldand silver bullion and coin,
promissory notes or other securities, when made
by brokers, banks or bankers who pay q special
tax, require stamps equal to cent on every 800.
If there is fraction over 500, the same to be
stamped at the full rate of $780, When made by
person, firm or corportion not paying special tax,
for every 800 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 thusstamps affixed thereto.
W1It.-Writ so cents. Where the amount claim
ed in writ, issued by court not ofrecord, is over
S100, 50cents. Upon every confession of judgment,
or cognovit for $0O or over Except in those cases
where the tax for the writ of a commencement Of
suit has been paid, so cents. Writs or other pro-
cess appeals from justices courts or other courts
Warrant of distress, when the amount of rent
claimed does not exceed 500, rs cents; when ex-
|ceeding 800, so cents.
EXEMPTIONS.
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
the receipt thereof from time to time; or upon
tickets or contracts of insurance when limited to
injury to persons while travelling; nor on certif-
Gates of the measurement or weight of animals,
wood coal or other articles, nor deposit notes
to mutual insurance companies for the insurance
upon which policies subject to stamp duties have
been 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
or 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 a
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.
Penalty for making signing or issuing any in
strument, document or paper of any kind whatso-
ever, shall accept negotiate or pay or cause to
be accepted, negotiated or paid any bill of ex-
change, draft or order, or promisory note for the
duly stamped, or denoting the duty hereby inn
posed thereon, $50; and the instrument shall be
deemed invalid and Of no effect; or for the coun-
terfeiting stamps or dies, 81 GOO, 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, jelies, &c,
without proper stamps $50.
OTHER PROVISIONS.
Instruments are not to be recorded unless prop
erly stamped
No instrument is valid for the want of the par
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 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 afhxing 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
instruments heretofore issued without stamps,
not be void where stamps are subsequently affx-
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 cbargeable 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 1t
particular stamp, with words to signify that it is
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.
The party to whom a document is issued from
foreign country, by whom it is used, shall, be-
fore using the same, aff1x thereon the stamp or
stamps indicating the duty required.
Proprietors of cosmetics, medicines, or proprie-
articles. furnish 90 md ool-
lowed per cent on all purchases of $500; over
1880, 10 per cent.