Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1867-01-10

CO., 81; for every additional 81 900, or fractional
part in excess of$2, 600, so cents.
Protest Of Note, Draft, 6c.-or marine protest
Proprtetary Medicines, Cosmetics, &c.-Not over
25 cents cent; not over so cents cents not over
rs cents, 3 cents; not over 81, cents. For every
additional so cents or fraction thereof, 2cents.
of money, or for the payment pay Of any debt due, ex
ceeding $20 not being for satisfaction OF any mort
gage or Judgment, or decree of court or endorse
ment on any stamp obligation in acknowledgment
of it's fufllment, for each receipt, cents Prov,
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.-Or contracts for the sale ofstocks, bonds,
foreign exchange, goldand 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 $lVO.
If there is fraction over $780, the same 10 De
person, firm eorportion not paying special tax,
for every 500 of value, cents. A memorandum
Of sale or contract must be made by the seller 10
the buyer upon the sale or contract being MADE,
and thus stamps affixed thereto.
W7-t.-Writ5 so cents. Where the amount claim
ed in writ, issued by court tofrecord, Is over
500, 50cents. Upon every confession Of Judgment,
cogpovit for 500 over Except in those cases
where the tax for the writ of commencement OF
suit has been paid, so cents. Writs other pro-
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 500, 30 cents.
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
tickets or contracts of insurance when limited to
injury to persons while travelling; nor on certif-
Gates of the measurement or weight Of animals,
ks11Au r,Nfa
to mutual insurance companies for the insurance
upon which policies subject to stamp duties have
been or are to be issued; nor on any warrant of at
torney accompanying bond or note, when such
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 wr1-
ting, of the acknowledgment or proof thereof by
attesting witnesses; nor to any Endorsement of q
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 exemptfrom
stamp duty.
PENALTIES.
Penalty for making, signing or issuing any in
strumeHt, document or paper ofany kind whatso-
ever or shall accept, negotiate or pay, rcause to
be accepted, negotiated or paid, any bill Of ex-
change, draft or order, or promisory note for the
payment of money, without the same being
posed thereon, $50; and the instrument shall be
deemed invalid and Of no effect; or for the coun-
terfeiting stamps or dies, 1,O00, and imprison-
ment at hard labor not exceeding five years. For
making, signing, issuing, accepting or paying any
stamp, $780, 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
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.
Alf official instruments, documents and papers
issued or used by officers ofthe United States Gov
eminent, 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, so that
the samemay not be again used, undera penalty OF
$50
Instruments heretofore issued without stamps,
not be void where stamps are subsequently affix-
ed. Postage stamps cannot be used as revenue
stamps
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 a
particular stamp, with words to signify that it is
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 document is issued from q
foreign country, or by whom it is used shall, be-
fore using the same, afix 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.