Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1867-02-21

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GOO 81: for every additional 1000, or fractional
part in excess of$ 600, so cents. ,.os.
Protest of Note, Draft, 6c.-or marine pfo'e''
&C., 25 cents. ~. o-
@ 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 dent que, e4
gage or Judgment, or decree Of court, or endorse
ment on any stamp obligation in Acknowledgment
of its fulfllment, for each receipt, cents froVi,
ded, that when more than one signature Is ah4eS
to the same paper, one or more stamps may De al,
fixed thereto representing the whole amount OF
stamps required for such signatures.
Sdtes.-Or contracts for the sale ofstocks, Donos,
foreign exchange, goldand silver bullion ana coin,
promissory notes or other securities, when made
by brokers' banks or bankers who pay sPecla a
tax require stamps equal to cent on every Sl0O
If there is fraction over SlOO, the same 10 Do
stamped at the full rate Of $lOO. When maze py
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 10
the buyer upon the sale or contract being mace,
and thus stamps affixed thereto: .,o,
Writ.-Writ50 cents. Where the amount claim
ed in writ, issued by court not otofrecord Is over
800, 50cents Upon every confession Of judgment,
cognov, for 500 or over Except in those cases
where the tax for the writ Of q 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 800, rs cents; when ex-
ceeding 500, so cents
EXEMPTIONS.
No stamp duty shall be required on powers OF
attorney any othef paper relating to application
for bouhties 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 certih-
Gates of the measurement or weight Of animals,
wood, coal other articles, nor on deposit notes
upon which policies subject to stamp duties have
been or are to be issued; 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
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, of the acknowledgment or proof thereof by
attesting witnesses; nor to any Endorsement OF
negotiable instrument.
Provided that the stamp duty placed thereon
shall be Of the highest rate required for said in
struments, or either Of them.
ofany property for transportation are exemptfrom
stamp duty.
PENALTIES.
Penalty for making, signing or Issuing any in
ever, or shall accept, negotiate pay, or cause to
be accepted, negotiated or paid, any bill Of e1-
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, 81 900, and mprison-
ment at hard labor not exceeding five years. For
bill of exchange, draft, order or note without
stamp $500. For selling proprietary cosmetics,
matches, meats, fish, fruits, sauces, jellies &C.,
without proper stamps, $50.
oDn NC
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 or used by officers ofthe United States Gov
ernment 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 afhxing the same shall write
thereon lhe initials Of his name and date upon
which the same shall be attached or used, so that
the same may not be again used, undera penalty Of
$50
instruments heretofore issued without stamps
not be void where stamps are subsequently afix-
ed. Postage stamps cannot be used as revenue
stamps.
Any person may present to the commissioner Of
Internal Revenue any instrument, and require
any stamp duty; and if the said commissioner
shall be Of opinion 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 notwiths;and-
ing objections on the ground Of such instrument
being without the proper stamp. r
The party to whom 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
lowed per cent. on all purchases of $500; over
$500, 10 per cent