Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1867-01-24

Where the estate does not exceed tne value Oh ~
0OO 81: for every additional 81, ,OOO or fractional
part In excess Off, ,OOO so cents.
Protest of Note Draft, &c.-or marine protest
&C., Is cents.
Proprietary Medicines, Cosmetics, Gc.-Not over
Is 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-
ceeding &c. 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 fulflment, for each receipt, cents. Provi-
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
SdIes.-Or 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 special
tax, require stamps equal to l cent on every $780,
VI there is fraction over 800, the same 10 be
stamped at the full rate of 800. When made by
person, firm or corportion not paying special tax,
Of sale or contract must be made by the seller to
tho buyer upon the sale or contract being made,
and thus stamps affixed thereto.
Writ.-Writ50 cents. Where the amount claim
ed in writ, issued by court not ofrecord is over
$lOO, 5Ocents. Upon every confession of judgment,
or cognovit for $OO 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 other courts
Of inferior Jurisdiction to court Of record so cents.
Warrant Of distress, when the amount Of rent
claimed does not exceed 500, 25 cents; when ex-
ceeding 800, so cents.
EXEMPTIONS.
No stamp duty shall be required on powers of
attorney 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 certifi-
Gates of the measurement 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 are to be issued; nor any warrant Of at
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, rof 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 or shall accept, negotiate or pay, or cause to
Uc dCCcpecu3 uoSOelhNu VI paul, any ULu VI OK
change, draft or order, or promisory 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 the coun-
terfeiting stamps or dies, 81 900, and imprison-
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 prODer stamps. $50.
OTHER PROVISIONS.
instruments are not to be recorded unless prop
erly stamped.
No instrument is valid for the want of the par
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 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 afixing the same shall write
thereon the initials of his name and date upon
which the same shall be attached or used, 80 that
the samemay not be again used, undera penalty Of
instruments heretofore issued without stamps,
not be void where stamps are subsequently afix-
led. 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 ofopinion that it is not chargeable with
any stamp duty, he is required to impress on it
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 stamp.
The party to whom q document is issued from q
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
lowed5 per cent on all purchases of $500; over
$500, 10 per cent.