Bedford inquirer. [volume] (Bedford, Pa.) 1857-1884, 1867-05-03

! NoodbeTy South-John S. Brambaugh,
| w, H. Aaron.
Schelsburg Borough--John E. Colyin, A.
j. Snively.
1t was further resolved that the Executive
| and Gel.eral Committees shall meet at the
Court House, in Bedford, on the first Tues
I Say an June, next, to elect permanent Off
! GERS and make all necessary arrangements for
holding County Fair
On motion, the meeting adjourned.
| WILLIAM HARTLEY, G. w. WILLIAMS,
Secretary. President.
INTERNAL REVENUE DEoIsIoYs.-As mat
ter ofinterest we give the following decisions,
on questions-o daily business transactions,
condensed from the rulings Of tthe Commis-
sioner Of Internal Revenue:
Vho shall q6fr Stamps to Instruments of
flirting The law does not designate which
Of the parties to an instrument of writing shall
furnish the necessary stamps, nor doesthe gov
ernment assume to determine that it shall be
supplied by one party rather than another
The afixing ola stamp may be the subject of
agreement between the parties thereto; but if
an instrument subject to stamp duty is issued
without having the necessary stamps affixed
!
used as evidence in any court, until a legal
stamp has been affixed, and the person who
thus issues it is liable to a penalty, if he omit
the stamps with the intent to evade the pro-
provisions of the law.
! Executors and Administrators. The Off
eial bonds of Executors, Administrators and
Guardians, are subject to a stamp tax Of one
dollar each. Receipts taken by Administers
tors, Executors, Guardians, Trustees, &C., to
! be used as vouchers in the settlement of their
accounts, are subject to the same stamps as
other receipts.
Receipts Of 4tt0rney.-No stamp is re-
quired upon the receipt of an Attorney for
a note or other claim left with him for collec
ton
| ,yessost,o #O.s- -ss-~.a--.
tual consideration Of value, and not the
mere nominal consideration, determines the
amount of stamp tax upon a conveyance OF
realty sold.
Marriage Ceytjfcates.-A marriage cert6-
cate issued by the officiating clergyman or
magistrate, to be returned to any officer Of
State, County, Town, &c, to constitute part
Of a public record, requires no stamp; butifit
is to be retained by the parties, a FIVE cent
stamped must be affixed.
Landlord and Tenant "A notice from
landlord to his tenant to quit possession Of
premises, requires no stamp.
According to a recent revenue decision
bond to convey real estate requires stamps to
the amount of twenty-five cents. i mortgage
given to secure a surety from loss, or given
for any purpose whatever, other than as Sc
curity for the payment of a definite and GER
tain sum of money, is taxable only as an
agreement or contract. Upon every assign
ment or transfer Of a mortgage, a stamp tax is
required equal to that imposed upon a mort
gage for the amount remaining unpaidi this
tax is required upon every such transfer in
writing, whether there is a sale Of the mort
gage or not; but no stamp is necessary upon
the endorsement Of a negotiable instrument
even though the legal effect of such endorse
ment, is to transfer a mortgage by which the
instrument is secured. The official bonds of
administrators, executors, and guardians are
subject TO a stamp tax Of 81 each, as bonds
fer the due execution or performance Of the
duties of an Office. Receipts taken by ad.
ninistrators, executors, guardians, trustees,
&C., to be used as vouchers upon the settle
ment Of their accounts, are subject to the
same stamp taxes as other receipts. Parti-
ton deeds between tenants in common need
not be stamped as conveyanees, inasmuch as
there is no case of realty, but merely mark,
ing out, or a defining Of the boundaries of the
part belonging to each but where money
or other voluoBlo consideration &c paid hy
one co-tenant to another for equality of par
titon, there is sale to the extent of sucl
consideration, and the conveyance by tht
party receiving it should be stamped accor
dingly-Escbange
The MEETING on CouRr WEEK. .-Pursuan
to the call Of the Republican County Com
mittee, the Union men Of Bedford county
e assembled in Mass Meeting in the Cour
4 House, on Tuesday evening, April 20, and OF
motion Of J. B. Cessna, Esq, the following
named gentlemen were chosen as officers Of
S the meeting
+ Vice Presidents,
David Over, Esq, William James, Abraham
Ritchey, Jacob Evans, W. H. Aaron, Henr
+ Kerr, James H. Graham, A. B. Suowberger
d T. L. Rea, Jacob Barndollar, jeremiah Rob
s inett, John w. Sans, Hezekiah May, J. NJ
e Barndollar, William Kirk, Josiah Penrose
G. w, Shaeffer, Captain G. S. Mul Hin, Lieut.
L W. H. Hafer, John Gates.
Secretaries,
e David S. Elliott, William G. Smith, j. i
j Snowberger, Morris Walker.
HON. G. w. HOUSEHOLDER, was th
first speaker, and was followed by HON.
CESSNA, DAVID OVER, ESQ, and J. +
LONGENECKER, ESQ, in brief but tellin
speeches The Union Republican Bras
Band was in attendance and enliyened th
occasion with some of its choice selections
We must say tha; the gentlemen composin
Al this band deserve great credit for the marke
n progress and perfect discipline which charac
q teriZes them ON all occasions,