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Probate of Will, or Letters of Administration, where

the estate and effects for or in respect of which
such probate is applied for shall be sworn or

declared not to exceed the value of $2,500.... $0.50 To exceed $2,500, and not exceeding 5,000.... 1.00 5,000,

20,000.... 2.00 20,000, 6 " 50,000.... 5.00 50.000. 66

100,000.... 10.00 6 100.000. 66 " 150,000.... 20.00 For every additional $50,000, or fractional part.... 10.00

The duty is fixed on the amount of estate and effects sworn or declared. No provision is made for cases where the amount of property in an administration case may happen to turn out larger than that sworn to by the administrator on taking letters.

An executor must now ascertain the amount of the testator's property before applying for probate, so that the letters may bear the proper stamp. (See Edwards' Stamp Act, p. 186.) Promissory Notes, except bank notes issued for cir

culation, for every $200, or fractional part there-
of, if payable on demand, or not over 33 days
from date or sight, with grace........

.... 1 cent. Over 33 and not over 63 days .

2 cents. « 63

" 93 of
“ 93 days, and not over 4 months

4 and not over 6 months........

• 6 months..................... 10 " What is a promissory note.Any memorandum, check, receipt, or other written or printed evidence of an amount of money to be paid on demand, or at a time designated, is a promissory note, and must be stamped accordingly. (Act of March 3, '63, § 6, p. 288.)

Notes bearing interest do not require stamp for the interest. (Preussing v. Ing, 4 B. & Ald. 204.) See CHECKS; BILLS OF EXCHANGE, supra. See Table I, in Appendix V. Deposit Notes, to mutual insurance companies, for insurance

upon which policies subject to stamp.duties have been, or are to be, issued, do not require a stamp. (Act of March 3, '63, § 6, p. 286.)

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Notegosecured by Mortgage do not require, each, separate stamps.

See MORTGAGE, supra.
Protest of a note, bill of exchange, acceptance, draft,

or any marine protest, whether protested by a
notary public or by any other officer authorized

by State laws.............................25 cents. Receipts, generally, do not require a stamp.

A receipt is, no doubt, in a technical sense, an agreement or contract, but in the ordinary use of language this close construction does not hold. Had congress intended to include receipts, it would have been easy to bave so provided in plain language. (Com'r Boutw., Decis. No. 28.)

See PROMISSORY NOTEs, supra. WAREHOUSE RECEIPTS, infra. Release of a mortgage requires no stamp. (Com'r Boutw., N.

Y. Trans., Jan 12, '63.)
Telegraphic Dispatch or message, the charge of which,

for the first ten words, does not exceed twenty
cents................................... 1 cent.

Exceeding twenty cents ................. 3 cents. Only one stamp is required, whether the message is sent through one or more lines. ($ 104.)

The penalty for receiving a message to be telegraphed, without a stamp, is $10. (§ 104.).

Telegraphic dispatches or messages sent from an office without the United States to an office within the United States are not subject to stamp tax, provided they be transmitted directly to their final destination, since the stamp can only be affixed by the person sending the dispatch, who is in this case outside of the jurisdiction of the United States. If received at an office within the United States, and repeated to another office within or without the United States, the stamp must be affixed and canceled by the operator at the office where the messages are repeated. (Com'r Boutw., Decis. No. 44.)

Messages transmitted by telegraph and railroad companies over their own wires, on their own business, for which they receive no pay, are not taxable. (Id., Decis. No. 30.) Warehouse Entry.-See Entry, supra. Warehouse Receipt for any goods, merchandise, or

property of any kind, held on storage in any
public or private warehouse or yard..........25 cents.

CHAPTER III.

PROPRIETARY ARTICLES, PATENT MEDICINES, ETC.

ARTICLE 1. Proprietors may furnish their own stamps.

2. No stamps required on articles to be exported.
8. Rate of duty.

ARTICLE 1.-PROPRIETORS MAY FURNISH THEIR OWN STAMPS.

Proprietors of proprietary articles, or articles enumerated in Schedule C, have the privilege of furnishing, without expense to the United States, their own dies or designs for stamps,—the form to be approved by the commissioner of internal revenue, and to be retained in his possession, for their use. And these are not to be duplicated to any other person. In such case, the proprietor will be entitled to the following discount (8 102): On amounts of not less than $50 nor more than $500, pur

chased at the same time................. 5 per cent.

Over $500, purchased at the same time...10 per cent. The commissioner of internal revenue has established the following regulations in regard to individual stamps for proprietary articles :

If the designs do not exceed the superficial area thirteensixteenths of an inch for the denomination of one or two cent stamps, or sixty-three sixty-fourths of an inch for the denomination of three or four cent stamps—these being the sizes established by the office for the above specified denominationsthere will be po additional charge to purchasers. If, however, proprietors desire to increase the size of the stamps for the denominations above mentioned, then an additional charge will be made for the cost additional of paper and printing. This additional charge will be ten cents per thousand for stamps of three and one-eighth inches superficial area, and a proportionate sum for intermediate sizes.

Every stamp must be rectangular in form.

All dies and plates will be retained by, and be under the exclusive control of, the Government,

The general stamp must be canceled by writing thereon the initials of the proprietor of the stamped article, and the date of canceling, while the private stamp must be so affixed on the package that, on opening the same, the stamp shall be effectually destroyed.

Where printing in more than one color is desired, the additional expense must be borne by the proprietor.

Each stamp must bear the words, or a proper abbreviation of the words,“ United States internal revenue," and the Dame of the article; also, in word and figures, the denominations of the stamp.

The cancellation of proprietary stamps must be effected by 80 affixing the stamp upon the box, bottle, or package that, in opening it, the stamp may be destroyed.

The penalty for not so affixing the stamp is the same as that imposed for neglect to affix said stamp as above stated. (8 99.)

Any person fraudulently obtaining or using proprietary stamps or designs, or forging or counterfeiting any likeness or colorable imitation of the same, or selling or giving away the same, or, being a dealer in similar goods, shall have in his possession, knowingly and fraudulently, any such forged or counterfeited likeness, is to be deemed guilty of a misdemeanor, and, on conviction, is punishable as prescribed by section 95, ($ 99.)

The penalty for preparing drugs, &c., for consumption or sale, without stamp, is $10. (§ 107.)

For removing or misusing the stamp, the penalty is $50 for each offence. (S 108.)

For selling articles above mentioned without stamp, the penalty is $100, with forfeiture of the article, except when removed for exportation. ($ 109.)

Exempt.-No stamp is required for any uncompounded medicinal drug or chemical, nor any medicine compounded according to the United States or other national pharmacopcia, nor of which the full formula is published in either of the dispensatories, formularies or text-books in common use among physicians and apothecaries, including homeopathic and eclectic, or in any pharmaceutical journal now used by any incorporated college of pharmacy, and not sold or advertised under any other name than that laid down in said pharmacopeias, text-books, &c. (8 107.)

CHAPTER III.

PROPRIETARY ARTICLES, PATENT MEDICINES, ETC.

ARTICLE 1. Proprietors may furnish their own stamps.

2. No stamps required on articles to be exported.
8. Rate of duty.

ARTICLE 1.-PROPRIETORS MAY FURNISH THEIR OWN STAMPS.

Proprietors of proprietary articles, or articles enumerated in Schedule C, have the privilege of furnishing, without expense to the United States, their own dies or designs for stamps,—the form to be approved by the commissioner of internal revenue, and to be retained in bis possession, for their use. And these are not to be duplicated to any other person, In such case, the proprietor will be entitled to the following discount ($ 102): On amounts of not less than $50 nor more than $500, pur

chased at the same time................. 5 per cent.

Over $500, purchased at the same time...10 per cent. The commissioner of internal revenue has established the following regulations in regard to individual stamps for proprietary articles :

If the designs do not exceed the superficial area thirteensixteenths of an inch for the denomination of one or two cent stamps, or sixty-three sixty-fourths of an inch for the denomination of three or four cent stamps—these being the sizes established by the office for the above specified denominationsthere will be no additional charge to purchasers. If, however, proprietors desire to increase the size of the stamps for the denominations above mentioned, then an additional charge will be made for the cost additional of paper and printing. This additional charge will be ten cents per thousand for stamps of three and one-eighth inches superficial area, and a proportionate sum for intermediate sizes.

Every stamp must be rectangular in form.

All dies and plates will be retained by, and be under the exclusive control of, the Government,

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