Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1867-01-03

Where the estate does not exceed the value of g.,
OOO 81; for every additional 81 900, or fractional
part in excess ofs2, ,OO0, 80 cents. ,.oo.
&C., 25 cents.
Prop7ietary Medicines, Cosmetics, &c.-Not over
Is cents cent; not over so cents cents; not over
Is cents cents; not over 81 cents dnts a1I every
Receipt-Receipts for the payment OF any sum
Of money, or for the payment Of any debt due, ex-
ceeding &c. not being for satisfaction any mort
gage or judgment, or decree OF court, or enoorse
ment on any stamp obligation in inacknowledgm
of its fufllment, for each receipt cents. Prov,
ded, that when more than one signature is affixed
to the same paper, one or more stamps may pe az
fixed thereto representing the whole amount OF
stamps required for such signatures.
Sdles.-Or contracts for the sale ofstocks, Donos,
foreign exchange, goldand silver bullion and coin,
promissory notes or other securities, when made
by brokers, banks or bankers who pay speciai
tax, require stamps equal to cent on every eiVV.
stamped at the full rate of $780, When made by q
person, firm or corporton not paying special tax,
for every 800 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.
Writ.-Wrt50 cents. Where the amount claim
ed in writ, issued by court not ofrecord Is over
800, 50cents. Upon every confession OF Judgment,
where the tax for the writ of a commencement OF
suit has been paid) so cents. Writs or other pro-
cess on appeals from justices courts or other courts
Of inferior Jurisdiction to court of record 80 cents
claimed does not exceed 800, 25 cents; when ex-
oeeding 800, so cents.
EXEMPTIONS.
No stamp duty shall be required on powers Of
attorney or any other paper relating to application
the receipt thereof from time to time; or upon
tickets or contracts of insurance when limited to
injury to persons while travelling; nor on certifi-
Gates of the measurement or weight of animals,
wood, coal or other articles, nor on deposit notes
to mutual insurance companies for the insurance
upon which policies subject to stamp duties nave
been are to be issued nor on 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 certihcate OF
the record Of deed or other instrument in wrl-
ting, or of the acknowledgment 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 exemptfrom
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
be accepted, negotiated or paid, any bill OF ex-
change, draft or order, or Promisory note for the
duly stamped, or denoting the duty hereby inn
posed thereon, $50; and the instrument shall be
deemed invalid and Of no effect; or for the coun-
terfeiting stamps or dies, 1000, and imprison-
making, signing, issuing, accepting or paying any
bill of exchange, draft, order or note without
stamp, $500. For selling proprietary cosmetics,
matches, meats, fish, fruits, sauces. jellies, &C.,
without proper stamps, $5O
OTHER PROVISIONS
instruments are not to be recorded unless prop
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.
All official instruments, documents and papers
issued or used by officers ofthe United States Gov
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 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.
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 ofopinion that it is not chargeable with
any stamp duty, he is required to impress on it q
particular stamp, with words to signify that it is
not chargeabe 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
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
$780, 10 per cent.