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When the consideration is over $1,000, for

every $1,000 or less in excess of $1,000. 50 cents. Bill of Sale of other kinds of personal property requires no

stamp. Bond, personal, given as security for the payment of any

definite or certain sum of money, required, under
the statute before amendment, stamps rated ac-
cording to a scale of amounts ranging from
$100 to $20,000. Under the statute as amend-
ed by the act of March 3, 1863 (p. 290, infra),
personal bonds (and mortgages) require, for every
$200 or fractional part thereof stated in the in-
strument, a stamp of......................10 cents.
See MorTGAGE, infra.

- for indemnifying a surety for the payment of
money .................................... .50
- for performance of the duties of any office, and
to account for money received by virtue thereof.... .50

The commissioner decides that trustees' bonds come within the meaning of this last clause. (Com'r Boutw., N. Y.

Times, Feb. 15, '63.) As to Executor's Bonds, see DECISION
No. 105, p. 322, infra.

- of all other descriptions, than such as may
be required in legal proceedings, and such as
are not otherwise here mentioned........... 25 cents.

The commissioner decides that bonds for the conveyance of land come under this clause. (Com'r Boutw., N. Y. Times, Feb. 15, '63.)

See LEGAL PROCEEDINGS, infra.
Certificates of Damage or otherwise, and all other cer-

tificates or documents issued by any port war-
den, marine surveyor, or person acting as such. 25 cents
- of Deposit of any sum of money, in a bank
or trust company, or with any banker or person
acting as such-

For sum not over $100 ................. 2 "

For sum exceeding $100................ 5 A certification of a bank check, by the paying teller's marking it, or writing his name across it, does not come with.

in the meaning of the law relating to certificates, and is not,
therefore, subject to stamp-duty. (Com'r Boutw., N. Y.
Trans., Oct. 31, ’62.)
Certificates of Measurement or Weight of animals, wood, coal, or

other articles, require no stamp.
- of Profits, or any certificate or memorandum showing
an interest in the property or accumulations of any in-
corporated company-
If for a sum not less than $10, and not ex-

ceeding $50........................ 10 cents.

If for a sum exceeding $50.............. 25 " Scrip.-The commissioner has given it as his impression that the scrip of a city will require a stamp to be affixed, as well as county, township, railroad, and other corporation scrip.

of the Record of a Deed, or other instrument in writing, or the acknowledgment or proof thereof by attesting witnesses, require no stamps. (Act of March 3, '63, § 6, p. 286.)

Before this amendment, the commissioner decided that when a clerk of a court certifies a paper to be a copy by marking the same “Copy," and signing his name thereto, it will be necessary for him to affix a certificate stamp. (Com'r Boutw., N. Y. Trans., Oct. 31, 62.) But it is possible that this is now overruled by the above enactment. - of Stock in any incorporated company... ... 25 cents.

Whenever the officers of a corporation receive satisfactory evidence that any person, persons or party shall become stockholders in such corporation, and shall make in the books thereof the requisite entries, showing that such person, persons or party shall have become stockholders, and shall make and sign certificate or certificates thereof, it shall be the duty of such officers to affix to every such certificate the appropriate revenue stamp, the expense thereof to be paid by the persons or party to whose use or benefit such certificate or certificates shall be made and signed. (Com'r Boutw., N. Y. Times, Feb. 4, '63.) - of any other description than those specified above........

.........5 cents. By the act of March 3, the stamp-duty on certificates of any other description than those specified in Schedule B, p. 289, infra, is reduced from ten to five cents.

Under the statute, before amendment, the commissioner held that a stamp will be required upon every certificate which has, or may have, a legal value in any court of law or equity.

Certificates, warrants, orders and drafts by one State officer upon another, for the purpose of carrying on the internal business of the Government, are not subject to a stamp tax.

The same rule applies to the certificates, orders, &c., of county, city and town officers. (Decis. No. 30.)

A certificate that a mortgage has been satisfied and paid, will require a general certificate stamp. (Com'r Boutw., N. Y. Trans., Jan. 12, '63.)

The ordinary acknowledgment of a deed before a justice of the peace, or a notary public, is so far a part of the deed as not to require a separate stamp. The form of affidavit, "sworn,” &c., is not a certificate under the law, and requires no stamp. (Id., Oct. 8, '62.)

Marriage Certificates. If a certificate of marriage neither has, nor can have, under any circumstances, a legal value, then a stamp is not required upon it. If, on the contrary, it is of such a nature that its use might be required in court, then a stamp must be affixed; otherwise, the party issuing it would be liable to a penalty. A marriage certificate, in absence of better evidence, might be used in any court, even without the authority of statute. If not stamped, the certificate cannot be used, even, to create a presumption. All certificates of marriage, those in common use as well as those authenticated according to statute, are therefore subject to stamp-duty.

The baptismal and burial certificates also require stamps.
They may be used in court in absence of better evidence.
(Com'r Boutw., N. Y. Trans., Jan. 12, '63.)
Charter-party.—Contract or agreement for the charter

of any ship, vessel or steamer, or any letter,
memorandum or other writing between the cap-
tain, master or owner, or agent of any vessel, and
any other person or persons, for or relating to the
charter of such ship or vessel, if registered ton-
nage does not exceed 150 tons................. $1.00
Exceeding 150 tons, and not exceeding 300
tons .......

........ 3.00

as

10 ce it and to

ce Certit

in the meaning of the law relating to certificates, and is not, as the
therefore, subject to stamp-duty. (Com'r Boutw., N. Y.
Trans., Oct. 31, '62.)
Certificates of Measurement or Weight of animals, wood, coal, or **

other articles, require no stamp.
- of Profits, or any certificate or memorandum showia zona
an interest in the property or accumulations of any resness of
corporated company-
If for a sum not less than $10, and not ex- me

ceeding $50........................ 10 ceiit an

If for a sum exceeding $50.............. 25 sficate in Scrip.—The commissioner has given it as his impresie a ce that the scrip of a city will require a stamp to be affixe Jan. 1 well as county, township, railroad, and other corporation dinary a

— of the Record of a Deed, or other instrument in e, or a n
ing, or the acknowledgment or proof thereof by att require
witnesses, require no stamps. (Act of March 3, '& C., is no
p. 286.)

(ld., O
Before this amendment, the commissioner decide
when a clerk of a court certifies a paper to be a c have.
marking the same “Copy,” and signing his name the
will be necessary for him to affix a certificate stamp.
Boutw., N. Y. Trans., Oct. 31, 62.) But it is possil;
this is now overruled by the above enactment.
- of Stock in any incorporated company... ...a

Whenever the officers of a corporation receivet be tory evidence that any person, persons or party shallfo stockholders in such corporation, and shall make in ted . thereof the requisite entries, showing that such per sons or party shall have become stockholders, and sbtismo and sign certificate or certificates thereof, it shall be be of such officers to affix to every such certificate the tw o ate revenue stamp, the expense thereof to be paid by. sons or party to whose use or benefit such certi Contr certificates shall be made and signed. (Com'r Bouts Times, Feb. 4, '63.) - of any other description than those specificer

above............. By the act of March 3, the stamp-dut any other description than those specific 289, infra, is reduced from ten to five e

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The same rule applies to the certificates, orders, &c., of monty, city and town officers. (Decis. No. 30

certificate that a mortgage has been satisfied and paid. regnire a general certificate stamp. (Com'r Boutw., N.

rans., Jan. 12, '63.)
* The ordinary acknowledgment of a deed before a justice
a peace, or a notary public, is so far a part of the deed

to require a separate stamp. The form of affidavit.
Te'is not a certificate under the law, and requires

cates. If a certificate of marriage neither
have, under any circumstances, a legal value,
uired upon it.

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If, on the contrary, it that its use might be required in court, be affixed; otherwise, the party issuing it

penalty. A marriage certificate, in ab

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p. (Id., Oct. 8, '62.)
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