Duty. Dols. Cts.

3

ceeding ninety-three days, including the grace from date or sight, three

cents....

[If payable at any time not less than ninety-three days as aforesaid, and not ex-
ceeding four months from date, or sight and grace, four cents..
[If payable at any time not less than four months as aforesaid, and not exceed-
ing six months from date, or sight or grace, six cents..

[If payable at any time exceeding six months from date, or sight and grace,

ten cents..

[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, shall be
considered as a promissory note within the meaning of that section, and
shall be stamped accordingly.]*
Bill of exchange (foreign) or letter of credit, drawn in but payable out of the
United States, if drawn singly, or otherwise than in a set of three or more,
according to the custom of merchants and bankers, shall pay the same rates
of duty as inland bills of exchange or promissory notes.

If drawn in sets of three or more: For every bill of each set, where the sum
made payable shall not exceed one hundred and fifty dollars, or the equiva
lent thereof, in any foreign currency in which such bills may be expressed,
according to the standard of value fixed by the United States, three cents..
Above one hundred and fifty dollars, and not above two hundred and fifty dol-
lars, five cents

Above two hundred and fifty dollars and not above five hundred dollars, ten cents

Above five hundred dollars and not above a thousand dollars, fifteen cents Above one thousand dollars and not above one thousand five hundred dollars, twenty cents....

15

20

Above one thousand five hundred dollars and not above two thousand two hundred and fifty dollars, thirty cents

80

Above two thousand two hundred and fifty dollars and not above three thousand five hundred dollars, fifty cents..

50

Above three thousand five hundred dollars and not above five thousand dollars, seventy cents

70

Above five thousand dollars and not above seven thousand five hundred dollars, one dollar

1.00

And for every two thousand five hundred dollars, or part thereof, in excess of seven thousand five hundred dollars, thirty cents..

30

BILL OF LADING or receipt (other than charter-party), for any goods, merchandise, or effects, to be exported from a port or place in the United States to any foreign port or place, ten cents..

[On any bill of sale by which any ship or vessel, or any part thereof, shall be conveyed to or vested in any other person or persons when the consideration shall not exceed five hundred dollars, there shall be affixed a stamp or stamps denoting a duty of twenty-five cents.

[If the consideration exceeds five hundred and does not exceed one thousand
dollars, the duty shall be fifty cents.

[If the consideration exceeds one thousand dollars, for each and every addition-
al amount of one thousand dollars, or any fractional part thereof, in excess
of one thousand dollars, the duty in addition shall be fifty cents.] *
[EXPRESS.-For every receipt or stamp issued, or issued by any express com-
pany, or carrier, or person whose occupation it is to act as such, for all
boxes, bales, packages, articles, or bundles, for the transportation of which
such company, carrier, or person, shall receive a compensation of not over
twenty-five cents, one cent..

10

1

[When such compensation exceeds the sum of twenty-five cents, and not over one dollar, two cents

2

[When one or more packages are sent to the same address at the same time, and
the compensation therefor exceeds one dollar, five cents] +
BOND. For indemnifying any person who shall have become bound or en-
gaged as surety for the payment of any sum of money, or for the due exe-
cution or performance of the duties of any office, and to account for money
received by virtue thereof, fifty cents

5

50

*From § 6 of act of March 3, '63.

The duty or stamps required for transportation by express companies and others is hereby repealed, and such transportation shall be exempt from stamp duty (§ 6).

cents

Duty. Dols. Cts.

BOND of any description other than such as may be required in legal proceed-
ings, and such as are not otherwise charged in this schedule, twenty-five
CERTIFICATE of stock in any incorporated company, twenty-five cents..
CERTIFICATE of profits, or any certificate or memorandum showing an in-
terest in the property or accumulations of any incorporated company, if for
a sum not less than ten dollars and not exceeding fifty dollars, ten cents...
For a sum exceeding fifty dollars, twenty-five cents
CERTIFICATE.-Any certificate of damage, or otherwise, and all other certifl-
cates or documents issued by any port warden, marine surveyor, or other
person acting as such, twenty-five cents
CERTIFICATE of deposit of any sum of money in any bank or trust com-
pany, or with any banker or person acting as such-

If for a sum not exceeding one hundred dollars, two cents
For a sum exceeding one hundred dollars, five cents

CERTIFICATE of any other description than those specified, five cents.
CHARTER-PARTY.-Contract or agreement for the charter of any ship or ves-

sel, or steamer, or any letter, memorandum, or other writing between the captain, master, or owner, or person acting as agent of any ship or vessel, or steamer, and any other person or persons for or relating to the charter of such ship or vessel, or steamer, if the registered tonnage of such ship or vessel, or steamer, does not exceed three hundred tons, three dollars Exceeding three hundred tons, and not exceeding six hundred tons, five dollars*

Exceeding six hundred tons, ten dollars*.
[That the stamp duty on a contract or agreement for the charter of any ship, or
vessel, or steamer, as now provided for in Schedule B, or any letter, mem-
orandum, or other writing between the captain, master, or owner, or per
son acting as agent of any ship, or vessel, or steamer, and any other person
or persons for or relating to the charter of such ship, or vessel, or steamer,
if the registered tonnage of such ship, or vessel, or steamer, does not ex-
ceed one hundred and fifty tons, shall be one dollar.

[Exceeding one hundred and fifty tons, and not exceeding three hundred tons,
three dollars.

[Exceeding three hundred tons and not exceeding six hundred tons, five dollars. [Exceeding six hundred tons, ten dollars.]

CONTRACT.-Broker's note, or memorandum of sale of any goods or mer

chandise, stocks, bonds, exchange, notes of hand, real estate, or property of any kind or description issued by brokers or persons acting as such, ten

cents

CONVEYANCE.-Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons by his, her, or their direction, when the consideration or value exceeds one hundred dollars and does not exceed five hundred dollars, fifty cents.

When the consideration exceeds five hundred dollars and does not exceed one thousand dollars, one dollar..

Exceeding one thousand dollars and not exceeding two thousand five hundred dollars, two dollars

2.00

Exceeding two thousand five hundred dollars and not exceeding five thousand dollars, five dollars..

5 00

Exceeding five thousand dollars and not exceeding ten thousand dollars, ten dollars..

Exceeding ten thousand dollars and not exceeding twenty thousand dollars, twenty dollars..

10 00

20 00

And for every additional ten thousand dollars, or fractional part thereof, in ex-
cess of twenty thousand dollars, twenty dollars..
DESPATCH, TELEGRAPHIC.-Any despatch or message, the charge for
which for the first ten words does not exceed twenty cents, one cent...
When the charge for the first ten words exceeds twenty cents, three cents...
ENTRY of any goods, wares, or merchandise at any custom-house, either for
consumption or warehousing, not exceeding one hundred dollars in value,
twenty-five cents...

20 00

18

25

Strike out this paragraph and insert the following paragraph, in brackets, from § 6 of act of March 3, '63.

Duty. Dols. Cts

Exceeding one hundred dollars and not exceeding five hundred dollars in value, fifty cents..

Exceeding five hundred dollars in value, one dollar.

ENTRY for the withdrawal of any goods or merchandise from bonded warehouse, fifty cents.

INSURANCE (LIFE).-Policy of insurance, or other instrument by whatever name the same shall be called, whereby any insurance shall be made upon any life or lives

When the amount insured shall not exceed one thousand dollars, twenty-five

cents

Exceeding one thousand and not exceeding five thousand dollars, fifty cents..
Exceeding five thousand dollars, one dollar...
INSURANCE (MARINE, INLAND, AND FIRE).-Each policy of insurance or
other instrument, by whatever name the same shall be called, by which
insurance shall be made or renewed upon property of any description,
whether against perils by the sea or by fire, or other peril of any kind,
made by any insurance company, or its agents, or by any other company
or person, twenty-five cents..

[On any policy of insurance or other instrument, by whatever name the same
shall be called, by which insurance shall be made or renewed upon prop-
erty of any description, whether against perils by sea or by fire, or other
peril of any kind, made by any insurance company or its agen's, or by any
other company or person, in which the premium or assessment shall not
exceed ten dollars, ten cents ]*

LEASE, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereof

If for a period of time not exceeding three years, fifty cents..

If for a period exceeding three years, one dollar..

MANIFEST for custom-house entry or clearance of the cargo of any ship, ves

sel, or steamer for a foreign port

If the registered tonnage of such ship, vessel, or steamer does not exceed three hundred tons, one dollar..

1 00

Exceeding three hundred tons, and not exceeding six hundred tons, three dollars...

Exceeding six hundred tons, five dollars.

*

[ANY MORTGAGE or personal bond for the payment of money, or as security
for the payment of any definite or certain sum of money, in lieu of the
duties imposed as prescribed in Schedule B following the 110th section, shall
have a stamp or stamps affixed thereon denoting a duty upon every sum of
two hundred dollars, or any fractional part thereof, of ten cents.]
On PASSAGE TICKETS, by any vessel from a port of the United States
to a foreign port, costing thirty dollars or less, fifty cents *
POWER OF ATTORNEY for the sale or transfer of any stock, bonds, or
scrip, or for the collection of any dividends or interest thereon, twenty-five

cents

On any power of attorney for the sale or transfer of any scrip or certificate of
profits, or memorandum, showing an interest in the profits or accumulations
of any corporation or association, if for a sum not exceeding fifty dollars,
ten cents.]*
POWER OF ATTORNEY OR PROXY for voting at any election for officers
of any incorporated company or society, except religious, charitable, or lit-
erary societies, or public cemeteries, ten cents...

POWER OF ATTORNEY to receive or collect rent, twenty-five cents..
POWER OF ATTORNEY to sell and convey real estate, or to rent or lease
the same, or to perform any and all other acts not herein before specified,
one dollar.

PROBATE OF WILL, or letters of administration: Where the estate and effects for and in respect of which such probate or letters of administration applied for shall be sworn or declared not to exceed the value of two thousand five hundred dollars, filty cents..

To exceed two thousand five hundred dollars, and not exceeding five thousand dollars, one dollar.

1.00

To exceed five thousand dollars, and not exceeding twenty thousand dollars, two dollars.

2.00

To exceed twenty thousand dollars, and not exceeding fifty thousand dollars, five dollars..

5 00

*From § 6 of act of March 8, '63.

Duty. Dols. Cts.

To exceed fifty thousand dollars, and not exceeding one hundred thousand dollars, ten dollars..

Exceeding one hundred thousand dollars, and not exceeding one hundred and fifty thousand dollars, twenty dollars.

And for every additional fifty thousand dollars, or fractional part thereof, ten
dollars..
PROTEST.-Upon the protest of every note, bill of exchange, acceptance,
check or draft, or any marine protest, whether protested by a notary public
or by any other officer who may be authorized by the law of any State or
States to make such protest, twenty-five cents..

WAREHOUSE RECEIPT for any goods, merchandise, or property of any
kind held on storage in any public or private warehouse or yard, twenty-five

cents

LEGAL DOCUMENTS:

Writ, or other original process by which any suit is commenced in any court
of record, either law or equity, fifty cents...
Provided, That no writ, summons, or other process issued by a justice of the
peace, or issued in any criminal or other suits commenced by the United
States or any State, shall be subject to the payment of stamp duties: And
provided, further, That the stamp duties imposed by the foregoing Sched-
ule B on manifests, bills of lading, and passage tickets, shall not apply to
steamboats or other vessels plying between ports of the United States and
ports in British North America.
[LOTTERY TICKETS, fractional parts of lottery tickets, policies of numbers
in lotteries, tokens, certificates or devices in any form, representing the
holder or any person or persons as entitled, or to be entitled, in any lottery,
scheme, or game of hazard or chance, hereafter to be drawn, to any prize or
portion of a prize, or sum of money, or share thereof, or other article of
value, or any portion or share thereof, when such ticket, fractional part of a
ticket, policy of numbers, token, certificate or device, shall not exceed $1
in the amount risked, or in the retail price thereof, 50 cents; when such
ticket, fractional part of a ticket, policy, token, certificate, or device shall
exceed $1 in the amount risked, or in the retail price thereof, then for each
and every dollar, or fractional part thereof, over and above $1, as before
mentioned, an additional 50 cents: Provided, however, That no stamp
duty herein provided for shall be construed to authorize any lottery, or the
sale of any lottery tickets, tokens, or certificates, representing shares or frac-
tional parts of shares therein, within any State or Territory of the United
States in which lotteries or the sale of lottery tickets is or shall be specially
prohibited by the laws thereof; or in violation of the laws of any State or
Territory; and nothing in this act shall be held or construed so as to pre-
vent the several States, within the limits thereof, from placing a duty, tax,
or license for State purposes, on any sale of lottery tickets on which a duty
is required to be paid by this act.] (Act of March 3, '63, §2.)

SCHEDULE C.

MEDICINES OR PREPARATIONS.-For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any pills, powders, tinctures, troches or lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other preparations or compositions whatsoever, made and sold, or removed for consumption and sale, by any person or persons whatever, wherein the person making or preparing the same bas, or claims to have, any private formula or occult secret or art for the making or preparing the same, or has, or claims to have, any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters patent, or held out or recommended to the public by the makers, venders, or proprietors thereof as proprietary medicines, or as remedies or specifics for any disease, diseases, or affections whatever, affecting the human or animal body, as follows: where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall not exceed, at the retail price or value, the sum of twenty-five cents, one cent.....

Where such packet, box, bottle, pot, phial, or other enclosure, with its contents,

10 00

20 00

10 00

25

25

50

1

Duty. Dols. Cts.

shall exceed the retail price or value of twenty-five cents, and not exceed
the retail price or value of fifty cents, two cents..
Where such packet, box, bottle, pot, phial, or other enclosure, with its contents,
shall exceed the retail price or value of fifty cents, and shall not exceed the
retail price or value of seventy-five cents, three cents...

When such packet, box, bottle, pot, phial, or other enclosure, with its contents,
shall exceed the retail price or value of seventy-five cents, and shall not ex-
ceed the retail price or value of one dollar, four cents....
When such packet, box, bottle, pot, phial, or other enclosure, with its contents,
shall exceed the retail price or value of one dollar, for each and every fifty
cents or fractional part thereof over and above the one dollar, as before men-
tioned, an additional two cents......
PERFUMERY AND COSMETICS.-For and upon every packet, box, bottle,
pot, phial, or other enclosure, containing any essence, extract, toilet, water,
cosmetic, hair oil, pomade, hairdressing, hair restorative, hair dye, tooth-
wash, dentifrice, tooth paste, aromatic cachous, or any similar articles, by
whatsoever name the same heretofore have been, now are, or may hereafter
be called, known, or distinguished, used or applied, or to be used or applied
as perfumes or applications to the hair, mouth, or skin, made, prepared, and
sold or removed for consumption and sale in the United States, where such
packet, box, bottle, pot, phial, or other enclosure, with its contents, shall
not exceed at the retail price or value the sum of twenty-five cents, one
cent..

Where such packet, box, bottle, pot, phial, or other enclosure, with its contents,
shall exceed the retail price or value of twenty-five cents, and shall not
exceed the retail price or value of fifty cents, two cents...
Where such packet, box, bottle, pot, phial, or other enclosure, with its contents,
shall exceed the retail price or value of fifty cents, and shall not exceed the
retail price or value of seventy-five cents, three cents..
Where such packet, box, bottle, pot, phial, or other enclosure, with its contents,
shall exceed the retail price or value of seventy-five cents, and shall not
exceed the retail price or value of one dollar, four cents..
Where such packet, box, bottle, pot, phial, or other enclosure, with its contents,
shall exceed the retail price or value of one dollar, for each and every fifty
cents, or fractional part thereof over and above the one dollar, as before
mentioned, an additional two cents..

PLAYING CARDS.-For and upon every pack of whatever number, when the

price per pack does not exceed eighteen cents, one cent..
Over eighteen cents and not exceeding twenty-five cents per pack, two cents.
Over twenty-five and not exceeding thirty cents per pack, three cents..
Over thirty and not exceeding thirty-six cents per pack, four cents.......
Over thirty-six cents per pack, five cents...

LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL

PROPERTY.

Sec. 111. And be it further enacted, That any person or persons having in charge or trust, as administrators, executors, or trustees of any legacies or distributive shares arising from personal property, of any kind whatsoever, where the whole amount of such personal property, as aforesaid, shall exceed the sum of one thousand dollars in actual value, passing from any person who may die after the pas sage of this act possessed of such property, either by will or by the intestate laws of any State or Territory, or any part of such property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainor, to any person or persons, or to any body or bodies politic or corporate, in trust or otherwise, shall