The Baltimore County union. [volume] (Towsontown, Md.) 1865-1909, 1867-03-23
LOCAL MATTERS.


ISrERsAL RE,rSrK Decisions As a matter OF
interest We give the following decisions, ON qucs-
lions of daily business transactions, condensed
from tie rulings OF the Commissioner OF internal
Revenue.
Bho shall elEI Sa,lJ,. % hisirurenis y Wra,Agy
The law dOes not designate which of the par
ties TO an instrument OF writing shall furnish the
necessary stamps, no; does tue government as
sumo 10 determine that il shall be supplied by one
party rather than another. The ailxng Of q
stamp may be tie subject ui agreement between
the parties thereto but II an instrument subject
10 STAMP duty is issued wiihou, having the ncccs-
sary stamps affixed thereto, Il cannot be recorded
az admitted or used ~ evidence In any court, un.
Iil legal stamp has been affixed, and the person
who thus ISSUES II Is liable 10 a penalty, ii he
oin, the stamps with the intent TO ovadc the pro.
visions Of the law
EXECUTORS and IdHiais,rqiors The oflicia
bonds Of Executors, Administrators and Guar.
dians, are subject TO a stamp tax Of one dollar
each. Receipts taken by administrators, Exccn.
tors, Guardians, Trustees, &c, TO bc used ~
vouchers IN the the settlement Of their accounts
are subject 10 the saInc stamps rs other receipts
Hec,Yfsg inorHsy.-No Stamp is required
upon the receipt OF an Attorney, for note OF
other claim LETT with him for collection
NdHls On Srlc = Roii Esiaf. Tho actual
consideration Of value, aud not the mere nom
inal considcriiun, determines the amount Of STAMP
IaN upon conveyance Of realty sold
NIrTrgc Cdu.foHss.-A marriage certificate
issued 10y the officiating Clergyman or magistrate,
10 he returned 10 any officer Of State COUNTY
Town, Sc, to constitute part Of public record
| requires no stamp but u II is TO be retained ~
| the parties u five cent stamp must be affixed
LtwAod ant THiHi.-A notice nom land
.oid &C. his tenant 70 quit possession VI premises
requires no s.nmp.
According TO a tvccn, revenue decision a bond
10 convey real estate requires stamps tn the
| amount O.. twenty-five cents. \ mortgage given
to sccurc o sui,iy from loss, or given tor ans
purpose whatever. other than a. security for the
| payment Of a definite aud certain sum of money
: taxable only ns an agreement or contract Up
| ON every assignment or transfer Of mortgage
| q sin'up iaXtsrtIuired equal 10 that imposed upon
| q mortgage for the amour, remaining UNPAID
this Ian Is required upon every such transfer in
writing whcthcr there Is sale % the mortgage
or net hut no stamp is necessary upon the IN.
| durscucui OF negotiable instrument, even though
The legal effect ~ such endorsement Is to tran Ser
I mortgage hy which ihr Instrument Is secured -
/ Tie official bonds OF administrators cNecuiofs
| and guardians, are subject 20 . stamp tau Of 81
| each. a. bonds TOT the dgc execution or pcrform.
/ ancc o. the duties ofau office Receipts taken hy
administrators, executors guardians. trustees
80 80 nc uisd as vouchers upon the settlement OF
! ihcig accounts. ALE saticgt 20 the simr stamp
| taxes as otte: receipts Partition deeds between
tenants Ia eouliIuu need not bc stamped a. con.
vvNHuce-, iaasuluck as lhcfc Is no case Of r.aii,
| hni mVr'y marAing out, or - defining Of the
| bodudari,s % tlc part belonging TO each but
whcfc money ~ other valuable Consideration Is
laid 10y oae co-t,nant TO another for equality Of
! Partition, tAcgl s. sale 30 the extent oi such
| consideration. AID ,hc conveyance hy the pari,
'yccivineii s1ouli be Stamped accordingly
! m
.Ast ba-UNui.g oSiTRENCt VI. T. CHrHcu
1 To al. L..
] ius some i"!' adjourned OF Wednesday last
| Toe following are i portion Of the appointments
istrNo.E ptsTwcl ias.yh France, Presiding
| L.Gcf- North Baltimore Siaiioa-S Barns T.
Morn. Exeter Sireci-l.eonarl ". Gardener -
Hartford Avenue : icalc Gr,cnnouni Mis-
s.on ~ i. >wauscf. E.,i i,a,imorr--W ilar-
| tcn. / 4. tHgrch. CInton--G. " Miller Rroal.
Way--E " B.aca. 6. u.a. su,eruamcrary.
caroline >ftet-A. Il. kc.ley. i. Gamble. super.
ulmerAry. Jackson Square Ceui,nary-J. "
Hedges. l.-h Sircti-W +. Spcake Jefferson
S,r,ci-M Downs. Sjrawhfidgc-R iinklc. II
| FAsioag sal eFuumcrary. Emory--T Sherlock.
h. Nia'ou, supcrnumrary. Wha,coat--F
! Nt,ag;nry J.. 3 Reese. sgicrnlmcrary Hunt
layton Ayea.e-W u. Fry.ingcr Noun, Vet-
-'n-N. !'.ttsn. Na-ih baltimore Circuit
j. I'.4g aud !. II. Marsh GrcA, Falls-M.
J. Sntsct tac in 90 supplied. Long Ggren-i.
!. 80. i....ea. LIST ll3r.ogl-W. l. Nckec I.
y. Wet Hav-c le G:icc--t r Thomas Wcst
ilar'9fi-". i. Nem.arc- : . vaamcicr-
lis.r.1; - % CAiicu. e Cic.ye-. supetruu,.
'.sy t's..o Fla John Lloyd one - te sui..
r.... S'amei tri7r j.'lci-iicnsy S.i,cr -
aavric" Asylum h : t.Atk q : Niclay.
'r-., -..y 3, CANA. 8. s H,e.e. lost ciaullin.
T. e = S'g' Nc.l'a.y. ueDtl- %! lli.l Stree;
Qaa:i.s.rtou'crncr
onward kia''y O. ,ouuaI.l = Gambler
.suI NI u. Carroll j. Apo.ute, Ia Carlisle.
IA ". o. h'ifh go Emory. ia " H. bill to
/ Ngrffuui utfnrt 1 N.k .r.frst fse1f, -