Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1867-01-17


600, 81; for every additional 81 900, or fractional
part in excess of$2 900, so cents.
. Protest of Note, Dratt,- Gc.-or marine protes'
&C., Is cents
Rropr1eta,y Medicines, Cosmetics, &c.-Not over
25 cents cent; not over so cents cents not over
rs cents, cents; not over 81, cents. For every
additional so cents or fraction thereof, 2cents.
Receipt-Receipts for the payment OF any sum
of money, or for the payment Of any debt que, ex-
ceeding $2O not being for satisfaction Of any mort
gage or Judgment, or decree of court or endorse.
n1ent on any stamp obligation in acknowledgment
of its fufillment, for each receipt cents ProVl,
ded, that when more than one signature Is amxed
the paper one or more stamps De
stamps required for such signatures.
,Sates.-0r contracts for the sale ofstocks bonds,
foreign exchange, gold and silver bullion and coin,
promissory notes or other securities, when mace
by brokers, banks or bankers who pay special
tax require stamps equal to cent on every 300.
If there is fraction over 800, the same to be
stamped at the full rate Of 800. When made Dy
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.
WTit.-Writ5 so cents. Where the amount claim
ed in writ, issued by court otofrecord, Is over
800, 50cents. Upon every confession Of judgment,
or cognovit for 500 Except in those cases
where the tax for the writ Of commencement OF
suit has been paid so cents. Writs or other pro-
of inferior Jurisdiction to court Of record so cents
Warrant Of distress, when the amount of rent
claimed does not exceed 800, 25 cents; when ex-
ceeding 500, 50 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, to
the receipt thereof from time to time; or upon
tickets OF 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 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
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, or Of the acknowledgement 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
w dCcepVeu, ucSOIIdteu OF pau, Dul VI eA-
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
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, 800. 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
er1y 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 or used by officers the 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 use1
for denominatng 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
$5O
instruments heretofore issued without stamps,
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 fopinion that it is not chargeable with
any stamp duty, he is required to impress on it a
particular stamp, with words to signify that it is
not chargeable with stamp duty; and every nstru-
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 document is issued from
foreign country, or by whom it is used shall, be-
fore using the same, afhx 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