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or other disposition of the coin, and requires to its legality that the contract should be in writing, or printed, signed and stamped, to an amount equal to one half of one per cent of the principal and interest, until settlement, at the rate of six per cent per annum of the sum loaned upon it. Transactions in gold are not affected by the law."

As to STAMPS ON DEEDS. The commissioner has decided that, where land is sold subject to ground rent, a stamp appropriate to the consideration of the deed by which the property is conveyed is the proper one. The rights of the ground landlord and of the owner of the ground rent are regarded as two different estates, and subject to sale and conveyance, and also to stamp duties, independent of each other. It is also decided that, where a State is grantor in a deed of conveyance, the fiscal or executive office executing the instrument is not obliged to affix a stamp. The instrument, however, is not the less subject to stamp duty, which must be paid by the grantee, and the stamp must be affixed by him. When there has been neglect to affix the stamp on an instrument heretofore made, the stamp may be yet affixed by either party to the instrument, or by any using it or having an interest in the subject.

ACKNOWLEDGMENT, when not requiring stamp-duty, 192.
ADVERTISEMENTS, publishers are liable to duty on, 145.

circulation limiting duty, 145.
AFFIDAVITS do not require stamp; “sworn to” not a certificate, 192.
AGENTS, who require license, 32.

may receive goods without payment of duties, 32.
of insurance companies, 33.

traveling, are not brokers, 33.
AGREEMENTS OR CONTRACTS, stamp-duty on, 192, 313.
AGRICULTURAL implements

agents for sale of, when not peddlers, 151.

who are liable to duty for selling, 151.
ALCOHOL not a manufacture; makers of require a license, 33.
ALLOWANCE and drawback, for what amount allowed, 27.

evidence necessary on a claim of, 28.
certificate of, receivable in payment of duties, 29.
on cotton goods, 29.
on cordials, 29.

penalties for fraudulent claim of, 30.
AMBROTYPES, duty on, 153.
AMERICAN patent calf skins, duty on, 111.
APOTHECARIES, who are, 33.

license fee of, 33.
may sell alcohol without additional license, 34.
do not require a physician's or surgeon's license,

34.
APPEALS from assistant assessor's valuation, 18.

when to be taken, 18.
to be in writing, and state what, 18.
questions to be determined on, 18.
to commissioner of internal revenue, 19, 141.

from action of collector on distraint, 23.
APPRAISEMENTS, stamp-duty on, 193.
ARCHITECTS' license fee, 34.
ASSESSMENT of the duties, 13, 19.
ASSESSORS AND ASSISTANTS, appointment of, 10.
ASSIGNMENTS, or transfers, &c., stamp-duty on, 193, 201.
AUCTION SALES, duty on, 36.

on what estimated, 36.
exemptions from the duty, 36.
who are judicial officers, 36.

who is liable for the duty, 37.
AUCTIONEERS' license fee, 34.

powers, and obligations of, 35.

valid sale by one unlicensed, 35.
AWNINGS, duty on, 38.

sewing of, not a manufacture, 38.

or other disposition of the coin, and requires to its legality that the
contract should be in writing, or printed, signed and stamped, to an
amount equal to one half of one per cent of the principal and inter-
est, until settlement, at the rate of six per cent per annum of the sum
loaned upon it. Transactions in gold are not affected by the law."

As to STAMPS ON DEEDS.
The commissioner has decided that, where land is sold subject to
ground rent, a stamp appropriate to the consideration of the deed by
which the property is conveyed is the proper one. The rights of the
ground landlord and of the owner of the ground rent are regarded
as two different estates, and subject to sale and conveyance, and also
to stamp duties, independent of each other. It is also decided that,
where a State is grantor in a deed of conveyance, the fiscal or execu.
tive office executing the instrument is not obliged to affix a stamp.
The instrument, however, is not the less subject to stamp duty, which
must be paid by the grantee, and the stamp must be affixed by him.
When there has been neglect to affix the stamp on an instrument
heretofore made, the stamp may be yet affixed by either party to the
instrument, or by any using it or having an interest in the subject.

ACKNOWLEDGMENT, when not requiring stamp-duty, 192.
ADVERTISEMENTS, publishers are liable to duty on, 145.

circulation limiting duty, 145.
AFFIDAVITS do not require stamp; “sworn to" not a certificate, 192.
AGENTS, who require license, 32.

may receive goods without payment of duties, 32.
of insurance companies, 33.

traveling, are not brokers, 33.
AGREEMENTS OR CONTRACTS, stamp-duty on, 192, 313.
AGRICULTURAL implements

agents for sale of, when not peddlers, 151.

who are liable to duty for selling, 151.
ALCOHOL not a manufacture; makers of require a license, 33.
ALLOWANCE and drawback, for what amount allowed, 27.

evidence necessary on a claim of, 28.
certificate of, receivable in payment of duties, 29.
on cotton goods, 29.
on cordials, 29.

penalties for fraudulent claim of, 30.
AMBROTYPES, duty on, 153.
AMERICAN patent calf skins, duty on, 111.
APOTHECARIES, who are, 33.

license fee of, 33.
may sell alcohol without additional license, 34.
do not require a physician's or surgeon's license,

34.
APPEALS from assistant assessor's valuation, 18.

when to be taken, 18.
to be in writing, and state what, 18.
questions to be determined on, 18.
to commissioner of internal revenue, 19, 141.

from action of collector on distraint, 23.
APPRAISEMENTS, stamp-duty on, 193.
ARCHITECTS' license fee, 34.
ASSESSMENT of the duties, 13, 19.
ASSESSORS AND ASSISTANTS, appointment of, 10.
ASSIGNMENTS, or transfers, &c., stamp-duty on, 193, 201.
AUCTION SALES, duty on, 36.

on what estimated, 36.
exemptions from the duty, 36.
who are judicial officers, 36.

who is liable for the duty, 37.
AUCTIONEERS' license fee, 34.

powers, and obligations of, 35.

valid sale by one unlicensed, 35.
AWNINGS, duty on, 38.

sewing of, not a manufacture, 38.

BAKERS licensed as dealers, 38.

delivery-wagons of, 76.
BANKS pay duty on dividends, 39.

on profits, 39.
duty, how paid, 39.
incorporated, are brokers, when, 40.

tax on circulation and deposits, 316.
BANKERS, license of, 38.

when deemed brokers, 39.
BARLEY not a manufacture, 40.
BARYTES, sulphate of, duty on, 40.
BAR IRON, duty on, 107.
BAR-ROOM, license fee for, 91.
BEER, duty on, 40.

how estimated, 41.
leakage, 41,
duty, how and when payable, 41.
removal of liquor from brewery, 42.
records of amount brewed, 43.

penalties and forfeitures, 43, 44.
BENZOIN is a manufacture, and liable to duty, 145, 313.
BILLIARD TABLES, private tables, amount of duty, 45.

public tables, license for, 45.
BILLS OF EXCHANGE (inland and foreign), stamp-duties on, 193,

198.
BILLS OF LADING, stamp-duties on, 194.
BILLS OF SALE, enumeration of stamp-duties on, 194, 195.
BLANK BOOKS are a manufacture, 46.
BOARDS, SHINGLES, &c., exempt, 57.

when taxable, 57.
BONDS (canal and turnpike), duty on, 46.

(railroad), duty on, 47, 312.
obligations of the company, 47.
the duty on, how and when paid, 48.
when issued by state or county taxable, 47.
enumeration of stamp-duties upon, 195.

administrator's and executor's, 321.
BOLTS (iron), duty on, 106.
BONE, duty on manufactures of, 48.
BONNETS, the trimming of, not a manufacture, 144.
BOOKS not dutiable, 48.

publishers of, to be licensed, 48.
BOOT AND SHOE MAKERS, custom work by, partially exempt, 49,

308.

BOWLING ALLEYS, license fee, 49.
BRASS, duty on manufactures of, 49.
BREAD not a manufacture, 38.
BREWERS, license fee of, 49, 123.

to give bond for removal of liquor, 51.

when sales made at brewery by, 123.
BRICKS not dutiable, 51.

makers of, must be licensed, 61.

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