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Mity. Dolls. cts.

16

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or agreement between the company and the policy
holder, to continue or “renew" the policy, then
the receipt therefor becomes an actual renewal

of such policy, and is liable to stamp duty as such.

Deposit notes are exempt from stamp duty. LIVE STOCK, INSURANCE ON (vide Marine, Inland, etc.). JUDGMENT NOTES (vide Promissory Notes).

Bond (vide Bond).

Transcript of (certified) vide “ Certificate."
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

50 If for a period exceeding three years

1 00 Both landlord's and tenant's lease must be stamped.

The surety to pay rent in case of default requires stamp 5 LICENSE, ordinary forms of, such as billiard, dog, show, street,

and other licenses issued by state, county, and city
officers,

Exempl.
To manufacture under patent right (vide Agreement) 5
LETTERS of Administration (vide Probate of Will).
Testamentary,

Exempt. LOTTERY TICKETS, not exceeding one dollar

50 Exceeding one dollar for every dollar or fractional part thereof (see Sec. 2 New Law).

50 Manifest for custom-house entry, or clearance of the cargo of

any ship, vessel, or steamer, from or for a foreign

port-except ports in British North America-
If the registered tonnage of such ship, vessel, or
steamer does not exceed three hundred tons,

1 00 Exceeding three hundred tons, and not exceeding six hundred tons,

3 00 Exceeding six hundred tons,

5 00 N.B.— The Master's inward manifest for entry, and

outward manifest for clearance, are alone subject

to stamp.
MORTGAGE of lands, estate, or property, real or personal, herit-

able or movable whatsoever, where the same shall
be made as a security for the payment of any definite
and certain sum of money, lent at the time or previ-
ously due and owing, or forborne to be paid, being
payable, for every $200 or part thereof

10 Trust Deed- also any conveyance of any lands, estate, or

property whatsoever, in trust to be sold or otherwise
converted into money, which shall be intended only as
security, and shall be redeemable before the sale or
other disposal thereof, either by express stipulation or
otherwise, for every $200 or part thereof

10 PERSONAL Bond.—Ary personal bond given as security for the

.

66

Duty.

Dolls. cts. payment of money or of any definite or certain sum of money, for every $200 or fractional part thereof

10
The stamp duty in no case to exceed $1,000.
When an estate that is encumbered by mortgage or

deed of trust is conveyed, subject to the encum-
brance, the stamp must answer to the value of the
equity, unless the payment of the mortgage debt

is assumed by the grantor.
PASSAGE TICKET, by any vessel from a port in the United States

to a foreign port, except ports in British North
America, thirty dollars or less,

50 Exceeding thirty dollars,

1 00 Patent Letters, assignment of,

5 License,

5 Pension PAPERS,

Exempt. Petition, for judgment on promissory note, or account; (vide

Writ.)
Suits are commenced in many States in this way, also

by warrant; in such case these documents, as the

original process, require stamp.
Power OF ATTORNEY for the sale or transfer of any stock,

bonds, or scrip, or for the collection of any dividends
or interest thereon, (see Decision No. 63)

25 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 cor-

poration or association, not exceeding $50
POWER OF ATTORNEY OR PROXY for voting at any election for

officers of any incorporated company or society,
except religious, charitable, or literary societies, or
public cemeteries, *

10 POWER OF ATTORNEY to receive or collect rent,

25 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 hereinbefore specified,

1 00 Insurance Agents' Commissions to take surveys, accept

service, etc., require $1 stamp. PROBATE OF Will, or letters of administration: Where the

estate and effectst for or in respect of which such

probate or letters of administration applied for shall * Power of attrney to sell, or transfer, stock, etc., and to vote at elections executed in foreign countries, must be stamped, and the stamps cancelled by the party using them in the U. S.

+ This is construed to cover the whole estate and effects, both real and personal, of which the testator dies possessed.

The stamp must be affixed to the probate which covers the original letters, whether testamentary or of administration with will annexed.

Letters de bonis non, whether with or without will annexed, require the stamp

10

.

Duty.

Dolls. cts. be sworn or declared not to exceed the value of two thousand five hundred dollars

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

1 00 Exceeding five thousand dollars, and not exceeding twenty thousand dollars

2 00 Exceeding twenty thousand dollars

, and not exceeding fifty thousand dollars

5 00 Exceeding fifty thousand dollars

, and not exceeding one hundred thousand dollars.

10 00 Exceeding one hundred thousand dollars, and not ex

ceeding one hundred and fifty thousand dollars 20 00 And for every additional fifty thousand dollars, or fractional part thereof

10 00 Bonds of executor, administrator, trustee, or guardian 50 Administrator's inventory, with appraisement

5 Guardian of minor-certificate of choice by Justice Peace 5 Guardian's inventory, with appraisement

5 PROMISSORY NOTES (vide Inland Bills Exchange),

Promissory notes payable in bank are not subject to

stamp duty as bank checks.
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

25 N. B.-The cost of stamp may be added to the

note, etc.
QUIT CLAIM (vide Deed).
RECEIPTS.—Ordinary receipts for money, and all receipts ex-

cept warehouse receipts, and such as are not othui.
wise charged in this schedule,

Exempt.
SUMMONS (vide Writ).
TELEGRAPI (vide Despatch).
Trust DEED (vide Mortgage).
WAREHOUSE RECEIPT for any goods, merchandise, or property

of any kind held on storage in any public or private
warehouse or yard

25 WEIGH TICKETS

Exempt. Writ or other original process by which any suit is com

menced in any court of record, either law or equity 50* * Amicable actions for the institution of suit are liable to stamp as original process.

When a stamped writ is returned without "service” being had on it no stamp is required on the alias writ which issues.

When defendants in a suit reside in different counties, and a writ is required to be served on each defendant, each writ must have its appropriate stamp.

If certified copies of the original writ are used, each copy is liable to stamp duty of tive cents, as certificate.

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Duty.

Dolls, cts,
N.B.—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,

Exempt.
As a general'rule each copy or part of an Agreement,

Bill of Lading, Charter Party, Contract, or Lease,
relied on as evidence either at law or in equity,
must be stamped in order to render it valid.

V.-STAMP DUTIES

ON PROPRIETARY ARTICLES, MEDICINES, ETC.—(SEE GENERAL

REGULATION INSIDE COVER.) Sec. 100. And be it further enacted, That all the provisions of this act relating to dies, stamps, adhesive stamps, and stamp duties shall extend to and include (except where manifestly inapplicable) all the articles or objects enumerated in the following schedule (C) subject to stamp duties, and apply to the provisions in relation thereto.

NO SALE OR REMOVAL TO BE MADE WITHOUT STAMP. On and after the first day of September, eighteen hundred and sixty-two, no person or persons, firms, companies, or corporations, shall make, prepare, and sell, or remove for consumption or sale, drugs, medicines, preparations, compositions, articles, or things, including perfumery, cosmetics, and playing cards, upon which a duty is imposed by this act as enumerated and mentioned in the following schedule, without affixing thereto an adhesive stamp or label denoting the duty hereinafter mentioned, and in default thereof shall incur a penalty of ten dollars.

MAY BE EXPORTED WITHOUT STAMP.

Medicines, preparations, compositions, perfumery, and cosmetics, upon which stamp duties are required by this act, may, when intended for exportation, be manufactured and sold, or removed without having stamps affixed thereto, and without being charged with duty, as aforesaid ; and every manufacturer or maker of any article intended for exportation, shall give such bonds and be subjest to such rules and regulations to protect the revenue against fraud, as may be from time to time prescribed by the Secretary of the Treasury.

PHYSICIANS PRESCRIPTIONS EXEMPT. Nothing contained in this act shall apply to any uncompounded medicinal drug or chemical, nor to any medicine compounded according to the United States or other nationa) pharmacopeia, nor of which the full and proper 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 incorpwrated college of pharmacy, and not sold or offered for sale, or advertised under any other name, form, or guise than that under which they may be severally denominated and laid down in said pharmacopeias, dispensatories, text books, or journals, as aforesaid; nor to medicines sold to or for the use of any person,

which may

be mixed and compounded specially for said persons, according to the written recipe or prescription of any physician or surgeon.

HOW PROPRIETARY MEDICINES, ETC., MAY BE STAMPED. Any proprietor or proprietors of proprietary articles, or articles subject to stamp duty under the following schedule, shall have the privilege of furnishing, without expense to the United States, in suitable form, to be approved by the Commissioner of Internal Revenue, his or their own dies or designs for stamps to be used thereon, to be retained in the possession of the Commissioner of Internal Revenue, for his or their separate use, which shall not be duplicated to any other person. That in all cases where such stamp is used instead of his or their writing his or their initials and the date thereon, the said stamp shall be so affixed on the box, bottle, or package, that in opening the same, or using the contents thereof, the said stamp shall be effectually destroyed; and in default thereof shall be liable to a penalty of ten dollars.

PENALTY FOR FRAUD. Any person who shall fraudulently obtain or use any of the aforesaid stamps or designs therefor, and any person forging, or counterfeiting, or causing or procuring the forging or counterfeiting any representation, likeness, similitude or colorable

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