Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1867-02-07

OOO 81; for every additional $1,000, or fractional
part in excess ofs2, 900, so cents.
Protest Of Note, Drqfs &c.-or marine protest
Proprietary Medicines, Cosmetics, Gc.-Not over
25 cents cent; not so cents, cents; not over
rs cents, 8 cents; not over 81, cents For every
Receipt.-Receipts for the payment of any sum
of money, or for the payment Of any debt due, ex-
ceedng S0 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 fulllment, for each receipt cents. Provi-
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.
Sates-0r contracts for the sale ofstocks, bonds,
foreign exchange goldand silver bullion and coin,
promissory notes or other securities, when made
by brokers, banks or bankers who pay special
tax, require stamps equal to cent on every 500.
If there is a fraction over 500, the same to be
stampede the full rate of $780, When made by
person. firm or corportion not paying special tax,
for every 800 of value, 5 cents. A memorandum
Of sale or contract must be made by the seller to
the buyer upon the sale or contract being made,
and thus stamps affixed thereto.
Wrt-Writ50c cents. Where the amount claim
ed in writ, issued by court not ofrecord, is over
800, 50cents. Upon every confession of judgment,
or cognovt for 500 or over Except in those cases
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 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 other paper relating to application
for bounties, arrearages Of pay, pensions, to
the receipt thereof from time to time; or upon
tickets or contracts Of insurance when limited to
injury to persons while travelling; on certif-
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 subect to stamp duties have
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 a 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 wri-
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.
Receipts by express companies for the delivery
ofany property for transportation are exempt from
stamp duty.
PENALTIES.
Penalty for making, signing or issuing any in
strument document or paper Of any kind whatso-
ever, shall accept, negotiate or pay, cause to
be accepted, negotiated or paid, any bill Of ex-
change, draft or order, or pronisory 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, 81 900, 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, $50.
OTHER PROVISIONS.
Instruments are not to be recorded unless prop
erly stamped.
No instrument is valid for the want of the par
tcular kinds of stamps designated, provided le-
gal stamp of equal amount Except proprietary
lstamps,) is duly affixed.
ALI 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 aff1xing the same shall write
thereon the 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 affix-
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 ofopinion that it is not chargeable with
any stamp duty, he is required to impress on it
particular stamp, with words to signify that it is
not chargeable with stamp dutya 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, me6icines, or proprie-
lowed per cent on all purchases of$5OO; over
$500, 10 per cent.