The Jeffersonian. [volume] (Stroudsburg, Pa.) 1853-1911, 1867-05-23
NO. 8.

excess of $4,000, fifty cents: Provided,
That no stamp, either for probate of wills,
or letters testamentary, or of administra-
ton, or an administrator or guardian bond
shall be required when the value of the
estate aud effects, real and personal, does
not exceed 81 ,000
Receipts for the payment of any sum
money, or for the payment of any debt
due, exceeding $40, not being for salts
faction of any mortgage or Judgment, or
decree of court, or by endorsement on
any stamp obligation in acknowledgment
ofiis fulflment for each receipt, two cents:
Prociaed. That when more than one
signature is affixed to the same paper, one
or more stamps may be affixed thereto re-
presenting the whole amount of stamps
required for such signatures.
SALES,
or contracts for sale of stocks, bonds, for~
eign exchange, gold and silver bullion
and coin, promissory notes or other securi-
ties, when made by brokers, banks or
bankers who pay special tax, require
stumps equal to one cent on every Sl0O.
If there is fraction over 800, the same
to be stamped at the full rate of $780,
When made by person, firm or corpora
tion not paying special tax, for every Sl00
of value, FIVE cents. A memorandum Of
sale or contract must be made by the
tract being made, and the stamps affixed
thereto.
legal Documents, or other original pro-
cess, by which suit is commenced in
court of record, or not of record-confes-
sions of Judgment or cognovit, writs os
other process in appeals from justices courts
or other courts of inferior jurisdiction,
and warrants of distress for rent, are ex-
empt from duty.
EXEMPTIONS.
No stamp duty shall be required on.
poIers Of attorney or any other paper relst-.
ing to application for bounties, arrear~
ages Of pay, or pensions, or property lost
IN the serUtce or upon tickets or con-
tracts of insurance when limited to injury
to persons while travelling; Nor on GER
tihcates of the measurement of weight of
animals, wood, COAL or hay nor on de-
poste notes to mutual insurance compan-
les for the insurance upon which police
subject to stamp duties have been or are
to be issued ; nor on any aoarrant Of at
tory accompanying bond or note, when
such bond or note shall have affixed there
to the stamp or stamps denoting the duty
required and whenever any bond or note
shall be secured by mortgage, but one
stamp duty shall be required to be placed
on such papers nor on any certificate Of
the record of a decd or other instrument
in writing, or of the acknowledgement or
proof thereof by attesting witnesses nor
to any Endorsement of negotiable instru-
ment.
Provided, That the stamp duty placed
thereon shall be the highest rate requir-
cd tor said instruments, or either of them
Receipts by express companies for the
delivery of any property for trausporta-
tion are exempt from stamp duty. AT
hdavits are exempt from stamp duty.
PENALTIES
Penalty for making, signing, or issuing
any Instrument, document, or paper of
any kind whatsoever, or shall accept, ne
gotiate. or pay, or cause to be accepted,
negotiated or paid any bill of exchange
draft or order, or promissery note, for the
payment of money, without the same be.
ing duly stamped, for denotiDg the duty
hereby imposed thereon $50; and tho
instrument shall be deemed invalled and
OF no effect: or for counterfeitiug stamps
or dies-Sl 900, and imprisonment at
hard labor not exceeding FIVE years. For
making or paying any Bill of Exchange.
Draft, Order, or Note without stamp
$500. For selling Proprietary Cosmetics,
Matches, Fish, Sauces, &C., without pro-;
per stamps, $50.