SECOND EDITION.

^^p*}***^% W.

CONTAINING ALL

THE ACTS OF CONGRESS,

A N 1) PKC ISION8 OF

Commissioner of Internal Kevenue relating thereto,

INCLUDING THE

AMENDMENTS OF MARCH 3d, 1863.

Carefully Compared with and Corrected by Official Copies of the same.

SAN FRANCISCO :

KENNY & ALEXANDER, BOOKSELLERS AND STATIONERS,

No. 603 MONTGOMERY STREET.

1863.
 u -"'
I

#
<i

CONTAINING ALL

THE ACTS OF CONGRESS,

AND DECISIONS OF

Commissioner of Internal Eevenue relating thereto.

CAREFULLY COMPARED WITH AND CORRECTED BY OFFICIAL

COPIES OF THE SAME.

SAN FRANCISCO:
PUBLISHED BY KENNY & ALEXANDER, BOOKSELLERS AND STATIONERS,
No. 608 Montgomery Street.

1863.
 San Francisco, )

March 16th, 1863. )

I certify, that having carefully compared the sections of the

Acts of Congress and the decisions of the Commissioner of In-

ternal Revenue, in reference to Revenue Stamps herewith printed,

with official and authentic copies of the same in this office, I

believe them to be accurate and correct.

.
WM. Y. PATCH,
Collector Internal Revenue, 1st District, Cal.

Towne & Bacon, Printers, 586 Clay Street.

 Sfe3 CV

GENERAL PROVISIONS
OF T H E

LAW IN REFERENCE TO STAMP DUTIES.

[From the Law of July 1st, 1862.]

Sec. 94. And be it further enacted, That on and after the first
amp
day of October, eighteen hundred and sixty-two, there shall be
levied, collected, and paid, for and in respect of the several in-
struments, matters, and things mentioned, and described in the
schedule (marked B) hereunto annexed, or for or in respect of
the vellum, parchment, or paper upon which such instruments, Schedule B.

matters, or things, or any of them, shall be written or printed by

any person or persons, or party who shall make, sign, or issue
the same, or for whose use or benefit the same shall be made,
set down
signed, or issued, the several duties or sums of money
in figures against the same, respectively, or otherwise specified
or set forth in the said schedule.
01
Sec. 95. And be it further enacted, That if any person or per-
^J^/jJpJ
sons shall make, sign, or issue, or cause to be made, signed, or
issued, any instrument, document, or paper of any kind or descrip-
tion whatsoever, without the same being duly stamped for denot-

ing the duty hereby imposed thereon, or without having there-

upon an adhesive stamp to denote said duty, such person or
persons shall incur a penalty of fifty dollars, and such instrument,
document, or paper, as aforesaid, shall be deemed invalid and of
no effect.
And be it further enacted, That no stamp appropri- parSSuar'in-
Sec. 96.
10 * to
ated to denote the duty charged on any particular instrument,
v^^jV
and bearing the name of such instrument on the face thereof, other,
shall be used for denoting any other duty of the same amount, or
if so used the same shall be of no avail.
 Y>iA

Sec. 97. And be it further enacted, That no vellum, parch-

Forgery, coun-ment, or paper, bearing a stamp appropriated by name to any
art i cu ^ ar instrument, shall be used for any other purpose, or if
mirasSSStamps P
or dies. so used the same shall be of no avail.
[Sections 96 and 97 have been amended by the Act of Decem-
ber 25th, 1862, allowing revenue stamps to be used indiscrimin-
ately, so that the proper values are affixed, except proprietary
stamps.]
Sec. 98. And be it further enacted, That if any person shall
forge or counterfeit, or cause or procure to be forged or counter-
feited, any stamp or die, or any part of any stamp or die, which
shall have been provided, made or used in pursuance of this act,
or shall forge, counterfeit, or resemble, or cause or procure to be
forged, counterfeited, or resembled, the impression, or any part
of the impression, of any such stamp or die, as aforesaid, upon
any vellum, parchment, or paper, or shall stamp or mark, or
cause or procure to be stamped or marked, any vellum, parch-
ment, or paper, with any such forged or counterfeited stamp or
die, or part of any stamp or die, as aforesaid, with intent to
defraud the United States of any of the duties hereby imposed,
or any part thereof, or if any person shall utter or sell, or expose
to sale, any vellum, parchment, or paper, article, or thing, having

thereupon the impression of any such counterfeited stamp or die,

or part of any stamp or die, or any such forged, counterfeited, or
resembled impression, or part of impression, as aforesaid, know-
ing the same respectively to be forged, counterfeited, or resem-
bled ; or if any person shall knowingly use any stamp or die
which shall have been so provided, made or used, as aforesaid,
with intent to defraud the United States or if any person shall
;

fraudulently cut, tear, or get off, or cause or procure to be cut,

torn, or got off, the impression of any stamp or die which shall
have been provided, made or used in pursuance of this act, from
any vellum, parchment, paper, or any instrument or writing
charged or chargeable with any of the duties hereby imposed
then, and in every such case, every person so offending, and
every person knowingly and willfully aiding, abetting, or assist-
ing in committing any such offense as aforesaid, shall be deemed
p guilty of felony, and shall, on conviction thereof, forfeit the said
counterfeit stamps and the articles upon which they are placed,
and be punished by fine not exceeding one thousand dollars, and
by imprisonment and confinement to hard labor not exceeding
five years.
Sec. 99. And be it further enacted, That in any and all cases
Mode of can- where an adhesive stamp shall be used for denoting any duty
adhCSiVe
8tamps imposed by this act, except as hereinafter provided, the person
using or affixing the same shall write thereupon the initials of his
name, and the date upon which the same shall be attached or used,
so that the same may not again be used. And if any person shall
fraudulently make use of an adhesive stamp to denote any duty
imposed by this act without so efTV dually canceling and obliter-

ating such stamp, except as before mentioned, he, she, or they penalties,
shall forfeit the sum of fifty dollars. Provided, nevertheless, That
any proprietor or proprietors of proprietary articles, or articles Proviso,

subject to stamp duty under schedule C of this act, shall have the
to the United States, in Schedule C.
privilege of furnishing, without expense
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 the same penalty
imposed for neglect to affix said stamp, as hereinbefore prescribed
in this act. 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
imitation of the said last-mentioned stamp, or any engraver or
printer who shall sell or give away said stamps, or selling the
same, or being a merchant, broker, peddler, or person dealing,
in whole or in part, in similar goods, wares, merchandise, manu-
Penalt for
factures, preparations, or articles, or those designed for similar forging or
rfeitlDg
objects or purposes, shall have knowingly or fraudulently
in his, s amps
her, or their possession any such forged, counterfeited likeness,
similitude, or colorable imitation of the said last-mentioned stamp,
shall be deemed guilty of a misdemeanor, and upon conviction
thereof shall be subject to all the penalties, fines, and forfeitures
prescribed in section ninety-three of this act.
Sec. 100. And be it further enacted, That if any person or
persons shall make, sign, or issue, or cause to be made, signed, prns of ex-
or issued, or shall accept or pay, or cause to be accepted or paid, e ote
'

|^]?tf et J t^
with design to evade the payment of any stamp duty, any bill of be stamped.'
exchange, draft or order, or promissory note for the payment of
money, liable to any of the duties imposed by this act, without
the same being duly stamped, or having thereupon an adhesive
stamp for denoting the duty hereby charged thereon, he, she, or
they shall, for every such bill, draft, order, or note, forfeit the
sum of two hundred dollars. Penalty.

Sec. 101. And be it further enacted, That the acceptor or

acceptors of any bill of exchange or order for the payment of any
sum of money drawn, or purporting to be drawn, in any foreign Foreign bills of
country, but payable in the United States, shall, before paying or sa me duty as in-
land
accepting the same, place thereupon a stamp, indicating the duty
-

upon the same, as the law requires for inland bills of exchange,
or promissory notes ; and no bill of exchange shall be paid or
 negotiated without such stamp; and if any person shall pay or
Penalty. negotiate, or offer in payment, or receive or take in payment,
any such draft or order, the person or persons so offending shall
forfeit the sum of one hundred dollars.
Sec. 102. And be it further enacted, That the Commissioner
of Internal Revenue be,hereby, authorized to sell to and
and is

to furnish supply collectors, deputy collectors, postmasters, stationers, or

stamps. an y other persons, at his discretion, with adhesive stamps or
stamped paper, vellum, or parchment, as herein provided for,
upon the payment, at the time of delivery, of the amount of
duties said stamps, stamped paper, vellum, or parchment, so sold
or supplied represent, and may thereupon allow and deduct from
the aggregate amount of such stamps, as aforesaid, the sum of
not exceeding five per centum as commission to the collectors,
postmasters, stationers, or other purchasers but the cost of any
;

paper, vellum, or parchment shall be added to the amount, after

deducting the allowance of per centum, as aforesaid Provided, :

That no commission shall be allowed on any sum or sums so sold

or supplied of less amount than fifty dollars And provided, :

011 10
collectors farther, That any proprietor or proprietors of articles named in
schedule C, who shall furnish his or their own die or design for
stamps, to be used especially for his or their own proprietary
articles, shall be allowed the following discount, namely on :

amounts purchased at one time of not less than fifty, nor

more than five hundred dollars, five per centum on amounts ;

over hundred dollars, ten per centum. The Commissioner

five
of Internal Revenue may from time to time make regulations
for the allowance of such of the stamps issued under the provis-
ions of this act as may have been spoiled or rendered useless or
unfit for the purpose intended, or for which the owner may have
no use, or which through mistake may have been improperly or
unnecessarily used, or where the rates or duties represented
thereby have been paid in error, or remitted and such allow- ;

ance shall be made either by giving other stamps in lieu of the

stamps so allowed for, or by repaying the amount or value, after
deducting therefrom, in case of repayment, the sum of five per
centum to the owner thereof.
Sec. 103. And be it further enacted, That it shall be lawful
forany person to present to the Commissioner of Internal Rev-
Commissioner enue anv instrument, and require his opinion whether or not the
^

menSoxempt same is chargeable with any duty and if the said Commissioner
;

from duty.
gjiall is not chargeable with
be of opinion that such instrument
any stamp duty, it him, and lie is hereby
shall be lawful for

required, to impress thereon a particular stamp, to be provided

for that purpose, with such word or words or device thereon as
he shall judge proper, which shall signify and denote that such
instrument is not chargeable with any stamp duly and every ;

such instrument upon which the said stamp shall be impressed

shall be deemed to be not so chargeable, and shall be received
in evidence in all courts of law or equity, notwithstanding any
objections made same, as being chargeable with stamp
to the

duty, and not stamped to denote the same.

Sec. 104. And be it further enacted, That on and after the
date on which this act shall take effect, no telegraph company or
its agent or employee shall receive from any person, or transmit Telegraph com-
j- T.
i. -In it- pames not to re-
j.
to any person any dispatch or message without an adhesive Seive messages
without stamp.
stamp denoting the duty imposed by this act being affixed to a
copy thereof, or having the same stamped thereupon, and in
default thereof shall incur a penalty of ten dollars Provided, :

That only one stamp shall be required, whether sent through one Penalty.
or more companies.
Sec. 105. And be it further enacted, That on and after the
date on which this act shall take effect, no express company or Express compa-
its agent or
employee shall receive for transportation from any "efvepacka^
person any bale, bundle, box, article, or package of any descrip- without stamp.
tion, without either delivering to the consignor thereof a printed
receipt, having stamped or affixed thereon a stamp denoting the
duty imposed by this act, or without affixing thereto an adhesive
stamp or stamps denoting such duty, and in default thereof shall Pena i ty
incur a penalty of ten dollars Provided, That but one stamped
:

receipt or stamp shall be required for each shipment from one p rov iso.
party to another party at the same time, whether such shipment
consists of one or more packages And provided, also, That no
:

stamped receipts or stamp shall be required for any bale, bundle,

box, article, or package transported for the government, nor for
such bales, bundles, boxes, or packages as are transported by
such companies without charge thereon.
Sec. 106. And be it further enacted, That all the provisions of
this act relating to dies, stamps, adhesive stamps, and
stamp Schedule c gob_
duties shall extend to and include (except where manifestly inap-ject to stamp
duties -

plicable) all the articles or objects enumerated in schedule

marked C, subject to stamp duties, and apply to the provisions in
relation thereto.
Sec. 107. And be it further enacted, That on and after the first
day of August, eighteen hundred and sixty-two, no person or per- Penalty for pre-
sons, firms, companies, or corporations, shall make, prepare, and etT^o^S
sell, or remove for consumption or sale, drugs, medicines, prep- sumption or
sale
Mat ou s amp "

arations, compositions, articles, or things, including perfumery,

cosmetics, and playing cards, upon which a duty is imposed by
this act, as enumerated and mentioned in schedule C, without

affixing thereto an adhesive stamp or label denoting the duty

before mentioned, and in default thereof shall incur a penalty of
ten dollars :
Provided, That nothing in this act contained shall
apply to any uncompounded medicinal drug or chemical nor to
any medicine compounded according to the United States or
other national pharmacopoeia, nor of which the full and proper Not *S ? pply to <-
o i i i i i i i. r> i \ f prescriptions oi
. r.
tormula is published in either of the dispensatories, formularies, college or phar-
r pbySI ~
or text books in common use among physicians and apothecaries,
SI
 8

including homoeopathic and eclectic, or in any pharmaceutical

journal now used by any incorporated 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 pharmacopoeias, dispensa-
tories, text books, or journals, as aforesaid, nor to medicines sold
to or for the use of any person, which may be mixed and com-
pounded specially for said persons, according to the written
recipe
or prescription of any physician or surgeon.
Sec. 108. And be it further enacted, That every manufacturer
or maker of any of the articles for sale mentioned in schedule
C, after the same shall have been so made, and the particulars
hereinbefore required as to stamps have been complied with,
Penalty for re-
moving stamps who shall take off, remove, or detach, or cause or permit, or
su ^er to be taken off, or removed or detached, any stamp, or who
named^nsched-
ule c. shall use any stamp, or any wrapper or cover to which
any stamp
is affixed, to cover any other article or commodity than that orig-
inally contained in such wrapper or cover, with such stamp when
first used, with the intent to evade the
stamp duties, shall for
every such article, respectively, in respect of which any such
offense shall be committed, be subject to a penalty of fifty dollars,
to be recovered together with the costs thereupon accruing, and

every such article or commodity as aforesaid shall also be for-

feited.
Sec. 109. And be it further enacted, That every maker or
manufacturer of any of the articles or commodities mentioned in
schedule C, as aforesaid, who shall sell, send out, remove, or
Articles men- deliver any article or commodity, manufactured as aforesaid,
"
1

Se^ot^o^be before the duty thereon shall have been fully paid, by affixing
111011 * thereon the proper stamp, as in this act provided, or who shall
stam^
hide or conceal, or cause to be hidden or concealed, or who shall
remove or convey away, or deposit, or cause to be removed or
conveyed away from or deposited in any place, any such article
or commodity, to evade the duty chargeable thereon, or any part
thereof, shall be subject to a penalty of one hundred dollars,
together with the forfeiture of any such article or commodity:
Provided, That 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
Proviso.
being charged with duty, as aforesaid ; and every manufacturer
or maker of any article, as aforesaid, intended for exportation,
shall give such bonds and be subject 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.

Sec. 110. And be it further enacted, That every manufacturer
Manufacturers
to
iy
make month-
statement of
...,"
m
or aker of anv of the articles or commodities, as aforesaid, or
, * ,, ,
his chief workman, agent, or superintendent, shall at the end of
-,

remov-
articles
m
eac^ an(j everv onth make and sign a declaration in writing that
 9

no such article or commodity, as aforesaid, has, during such pre-

ceding month, or time when the last declaration was made, been
removed, carried, or sent, or caused, or suffered, or known to
have been removed, carried, or sent from the premises of such
manufacturer or maker, other than such as have been duly taken
account of and charged with the stamp duty, on pain of such Penalty,
manufacturer or maker forfeiting for every refusal or neglect to
make such declaration one hundred dollars and if any such ;

manufacturer or maker, or his chief workman, agent, or superin-

tendent, shall make any false or untrue declaration, such manu- Penaltyforfa!ge
facturer or maker, or chief workman, agent, or superintendent, statement,
making the same, shall forfeit five hundred dollars.

SCHEDULE B.

STAMP DUTIES.
Duty.
Dolls, cts.
Agreement or contract, other than those speci-
fied in this schedule Agreement.
any appraisement of value
:

or damage, or for any other purpose for every ;

sheet or piece of paper upon which either of the

same shall be written, five cents
Bank check, draft, or order for the payment of any sum Bank check.'

of money exceeding twenty dollars, drawn upon

any bank, trust company, or any person or per-
sons, companies, or corporations at sight or on
demand, two cents
Bill of exchange, (inland) draft, or order for the pay- Bills of exc'nge
ment of any sum of money exceeding twenty and (inland).

not exceeding one hundred dollars, otherwise than

at sight or on demand, or
any promissory note
except bank notes issued for circulation, for a sum
exceeding twenty and not exceeding one hundred
dollars, five cents
Exceeding one hundred dollars and not exceeding two
hundred dollars, ten cents 10
Exceeding two hundred dollars and not exceeding three
hundred and fifty dollars, fifteen cents 15
Exceeding three hundred and fifty dollars and not ex-
ceeding five hundred dollars, twenty cents 20
Exceeding five hundred dollars and not exceeding
seven hundred and fifty dollars, thirty cents 30
Exceeding seven hundred and fifty dollars and not
exceeding one thousand dollars, forty cents 40
Exceeding one thousand dollars and not exceeding fif-

teen hundred dollars, sixty cents 60

 10

Duty.
Dolls, eta.

Exceeding hundred dollars and not exceeding

fifteen

twenty-five hundred dollars, one dollar 1 00

Exceeding twenty-five hundred dollars and not exceed-
ing five thousand dollars, one dollar and fifty cents 1 50
And for every twenty-five hundred dollars, or part of
twenty-five hundred dollars in excess of five thou-
sand dollars, one dollar 1 00
Bill of exchange (foreign) or letter of credit, drawn
Bills of exe'nge jn but pavable out of the United States, if drawn
(foreign). ^ a -
\ . c \

singly, or otherwise than in a set ot 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 equivalent
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 .... 3
Above one hundred and fifty dollars and not above two
hundred and fifty dollars, five cents 5
Above two hundred and fifty dollars and not above five
hundred dollars, ten cents 10
Above five hundred dollars and not above a thousand
dollars, fifteen cents 15
Above one thousand dollars and not above one thousand
five hundred dollars, twenty cents 20
Above one thousand five hundred dollars and not above
two thousand two hundred and fifty dollars, thirty
cents 30
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 thou-
sand five hundred dollars, one dollar 100
And for every two thousand five hundred dollars, or
part thereof, in excess of seven thousand five
hundred dollars, thirty cents 30
of lading.
Bill of lading or receipt (other than charter-party)
Bills
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 10
EXPRESS. For every receipt or stamp issued, or
fcxpren. issued by any express company, or carrier, or
person whose occupation it is to act as such, for all
boxes, bales, packages, articles, or bundles, for the
 11

Duty,
Dolls, cts.

transportation of which such company, carrier or

person shall receive a compensation of not over
twenty-five cents, one cent
When such compensation exceeds the sum of twenty-
five cents and not over one dollar, two cents
When one or more packages are sent to the same ad-
dress at the same time, and the compensation
therefor exceeds one dollar, five cents
Bond. For indemnifying any person who shall have
become bound or engaged as surety for the pay- Bond.
ment of any sum of money, or for the due execu-
tion or performance of the duties of any office,
and account for money received by virtue
to
thereof, fifty cents 50
Bond of any description other than such as may be
required in legal proceedings, and such .as are not
otherwise charged in this schedule, twenty-five
cents 25
Certificate of stock in any incorporated company,
~_ Certificate.
twenty-five cents 2o
Certificate of profits, or any certificate or memoran-
dum showing an interest in the property or accu-
mulations of any incorporated company, if for a
sum not less than ten dollars and not exceeding
fifty dollars, ten cents 10
For a sum exceeding twenty-five cents..
fifty dollars, . 25
Certificate. Any certificate of damage, or other-
wise, and all other certificates or documents issued
by any Port Warden, Marine Surveyor, or other
person acting as such, twenty-five cents 25
Certificate of deposit of any sum of money in any
bank or trust company, or with any banker or per-
son acting as such
If for a sum not exceeding one hundred dollars, two
cents 2
For a sum exceeding one hundred dollars, five cents. . 5
Certificate of any other description than those speci-
fied, ten cents 10
Charter-party. Contract or agreement for the char-
ter of any ship or vessel, or steamer, or any letter,
Charter-part]
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 tunnage of
such ship or vessel, or steamer, does not exceed
three hundred tuns, three dollars 3 00
Exceeding three hundred tuns, and not exceeding six
hundred tuns, five dollars 5 00
 12
Duty.
Dolls, cts

Exceeding six hundred tuns, ten dollars . . 10 00

Contract. Broker's note, or memorandum of sale of
any goods or merchandise, 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 10
Conveyance. Deed, instrument, or writing, whereby
conveyance. any lands, tenements, or other realty sold shall be
granted, assigned, transferred, or otherwise con-
veyed 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 hun-
dred dollars, fifty cents 50
When the consideration exceeds five hundred dollars
and does not exceed one thousand dollars, one
dollar 1 00
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 10 00
Exceeding ten thousand dollars and not exceeding
twenty thousand dollars, twenty dollars 20 00
And for every additional ten thousand dollars, or frac-
tional part thereof, in excess of twenty thousand
dollars, twenty dollars 20 00
Dispatch, telegraphic. dispatch or message,
Any
Dispatch, (tele- the charge for which for the first ten words does
graphic). not exceed twenty cents, one cent 1
When the charge for the first ten words exceeds twenty
cents, three cents 3
Entry of any goods, wares, or merchandise at any cus-
Kntry of goods. tom-house, either for consumption or warehousing,
not exceeding one hundred dollars in value, twenty-
five cents 25
Exceeding one hundred dollars and not exceeding five
hundred dollars in value, fifty cents 50
Exceeding five hundred dollars in value, one dollar. . . 1 00
Entry for the withdrawal of any goods or merchandise
from bonded warehouse, fifty cents 50
insurance. Insurance, (life.) Policy of insurance, or other in-
strument 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 thou-
sand dollars, twenty-five cents 25
 13

Duty.
Dolls, cts.

Exceeding one thousand and not exceeding five thousand

dollars, fifty cents 50
Exceeding five thousand dollars, one dollar 1 00
Insurance, (marine, inland, and fire.) Each
policy of insurance or other instrument, by what-
ever name the same shall be called, by which in-
surance 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 25
Lease, agreement, memorandum, or contract for the Lease.
hire, use, or rent of any land, tenement, or portion
thereof
If for a period of time not exceeding three years, fifty
cents . 50
If for a period exceeding three years, one dollar 1 00
Manifest for custom-house entry or clearance of the Manifest,

cargo of any ship, vessel, or steamer for a foreign

port
If the registered tunnage of such ship, vessel, or steamer
does not exceed three hundred tuns, one dollar. . . 1 00
Exceeding three hundred tuns, and not exceeding six
hundred tuns, three dollars 3 00
Exceeding six hundred tuns, five dollars 5 00
Mortgage of lands, estate, or property, real or per-
Mortgage,
sonal, heritable 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 previously due and owing or forborne
to be paid, being payable ; 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 re-
deemable before the sale or other disposal thereof,
either by express stipulation or otherwise ; or any
personal bond given as security for the payment of
any definite or certain sum of money exceeding
one hundred dollars, and not exceeding five hun-
dred dollars, fifty cents 50
Exceeding five hundred dollars, and not exceeding one
thousand dollars, one dollar 1 00
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 10 00
 14

Duty.
Dolls."cts.

Exceeding ten thousand dollars, and not exceeding

twenty thousand dollars, fifteen dollars 15 00
And for every additional ten thousand dollars, or frac-
tional part thereof, in excess of twenty thousand
dollars, ten dollars 10 00
Passat ticket. Passage ticket, by any vessel from a port in the
United States to a foreign port, if less than thirty
dollars, fifty cents 50
Exceeding thirty dollars, one dollar 1 00
Power of attorney for the sale or transfer of any
Power o a or-
stock, bonds, or scrip, or for the collection of any
dividends or interest thereon, twenty-five cents. . . 25
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, ten cents 10
Power of attorney to receive or collect rent, twen-
ty-five cents 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, one dol-
lar 1 00
Probate of will. Probate of will, or letters of
administration :
Where the estate and effects for or 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, fifty cents 50
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
To exceed fifty thousand dollars, and not exceeding
one hundred thousand dollars, ten dollars 10 00
Exceeding one hundred thousand dollars, and not ex-
ceeding one hundred and fifty thousand dollars,
twenty dollars . . . 20 00
And for every additional fifty thousand dollars, or frac-
tional part thereof, ten dollars 10 00
Protest. Upon the protest of every note, bill of
Protest.
exchange, acceptance, check or draft, or any ma-
rine 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 pro-
test, twenty-five cents 25
Warehouse re-
Warehouse receipt for any goods, merchandise, or
 15

Duty.
Dolls, cts.

property of any kind held on storage in any pub- Legal document

licor private warehouse or yard, twenty-five cents 20
Legal documents, writ, or other original process
by which any suit is commenced in any court of
record, either law or equity, fifty cents 50
Proviso.
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 pay-
ment of stamp duties :Arid provided, further,
That the stamp duties imposed by the foregoing
schedule Bon manifests, bills of lading, and pas-
sage tickets, shall not apply to steamboats or other
vessels plying between ports of the United States
and ports in British North America.

SCHEDULE C.

Medicines or preparations. For and upon every

packet, box, bottle, pot, phial, or other inclosure, Medicines or
containing any pills, powders, tinctures, troches or preparation*
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 has, 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 let-
ters 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 inclosure, 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
inclosure, with its contents, 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

 16

Duty.
Dolls, cts.

inclosure, 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
inclosure, 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
When such packet, box, bottle, pot, phial, or other
inclosure, with its contents, shall exceed the retail
price or value of one dollar, for each and every
fiftycents or fractional part thereof over and above
the one dollar, as before mentioned, an additional
two cents
Perfumery and
Perfumery and cosmetics. For and upon every
cosmetics.
packet, box, bottle, pot, phial, or other inclosure,
containing any essence, extract, toilet, water, cos-
metic, hair oil, pomade, hairdressing, hair restora-
tive, hair dye, toothwash, dentifrice, tooth paste,
aromatic cachous, or any similar articles, by what-
soever name the same heretofore have been, now
are, or may hereafter be called, known, or distin-
guished, 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 in-
closure, 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
inclosure, 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
inclosure, with contents, shall exceed the retail
its

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
inclosure, with contents, shall exceed the retail
its

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
inclosure, with its contents, shall exceed the retail
 17

Duty.
Dolls, cte.

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 ad-
ditional two cents 2
Playing cards. For and upon every pack of what- Playing card*,
ever number, when the price per pack does not
exceed eighteen cents, one cent 1
Over eighteen cents and not exceeding twenty-five
cents per pack, two cents 2
Over twenty-five and not exceeding thirty cents per
pack, three cents 3
Over thirty and not exceeding thirty-six cents per
pack, four cents 4
Over thirty-six cents per pack, five cents 5

The following is the Act of December 25th, 1862, by which

revenue stamps may be used indiscriminately.*

AN ACT to act entitled "An Act to provide Internal

amend an
Revenue support the Government and to pay Interest on
to
the Public Debt" approved July first, eighteen hundred and

sixty-two.
Be it enacted
by the Senate and House of Representatives of
the United States of America in Congress assembled, That the sessors, etc., ait-

Assessors, Assistant Assessors, Collectors and Deputy Collec- JJJJJfekJj JJSi

tors, appointed, or who may be appointed, under the provisions
of an act entitled "An Act to provide Internal Revenue to sup-
port the Government and to pay Interest on the Public Debt,"
approved July eighteen hundred and sixty-two, and all sub-
first,

sequent Acts which have been or may be

in relation thereto

enacted, are hereby authorized and empowered to administer

oaths or affirmations in all cases where the same are or may be
required by the Acts as aforesaid provided, that no fees shall
:

be charged or allowed therefor.

Sec. 2. And be it further enacted, That the Commissioner of
Internal Revenue shall be authorized and empowered, and
hereby is authorized and empowered, to furnish and supply the commission**
Assistant Treasurers or Collectors of the United States at San authorized to
Francisco, State of California, and Portland, State of Oregon, officers with
with adhesive stamps, or stamped paper, vellum, or parchment, st am S bout
r e a mSSt
according to the provisions of the Internal Revenue Laws refer-
red to in the preceding section, under such regulations and con-
ditions as he may from time to time prescribe, and without

requiring payment in advance therefor, anything in existing laws

to the contrary notwithstanding provided, that no
:
greater com-
mission shall be allowed than is now provided for by law.
Sec. 3. And be it further enacted, That no instrument, docu-
2
 18

rnent, writing, or paper of any description, required by law to be

stamjw may be stamped, shall be deemed or held invalid and of no effect for the
ndi8Crim want ^ the
"

i^a?eir P art i cu ^ ar kind or description of stamp designated

for and denoting the duty charged on any such instrument, docu-
ment, writing, or paper, provided a legal stamp, or stamps, denot-
ing a duty of equal amount, shall have been duly affixed and
used thereon provided, that the provisions of this section shall
:

not apply to any stamp appropriated to denote the duty charged

on proprietary articles.
O. s. official in-
Sec. ^ And be it further enacted, That all official instruments,
rtruments free,
documents, and papers, issued or used by the officers of the
United States Government shall be, and hereby are, exempt from
duty.
Sec. 5. And be it further enacted, That the ninety-fifth sec-
M
No document ^ on ^ an Act ent e<i "An Act to provide Internal Revenue to
invalid without
support the Government and to pay Interest on the Public Debt,"
Sen *t?i863. approved July first, eighteen hundred and sixty-two, be so
amended that no instrument, document, or paper made, signed,
or issued prior to the first day of March, a. d. eighteen hundred
and sixty-three, without being duly stamped, or having thereon
an adhesive stamp to denote the duty imposed thereon, shall, for
that cause, be deemed invalid and of no "effect provided, that no
:

instrument, document, writing, or paper, required by law to be

stamped, signed, or issued, without being duly stamped prior to
tne ^ a^ a^oresa^j or an y c0 Py thereof, shall be admitted or used
Before it can be
used in evi- as evidence in any Court until a legal stamp or stamps, denoting
e
muS bJSmp: tne a mount of duty charged thereon, shall have been affixed
>
thereto, or used thereon, and the initials of the person using or
affixing the same, together with the date when the same is so
used or affixed, shall have been placed thereon by such person.
And the person desiring to use any such instrument, document,
writing, or paper, as evidence, or his agent or attorney, is author-
ized in the presence of the Court to stamp the same as herein-
before provided. And section twenty-four of an Act entitled
"An Act increasing, temporarily, the duties on Imports, and for
other purposes," approved July fourteen, A. d. eighteen hundred
and sixty-two, is hereby repealed.
Approved, December 25th, 1862.
 DECISIONS OF THE COMMISSIONER.

The following decisions have been made, from time to time, by

Hon. Geo. S. Boutwell, Commissioner, etc., upon the various matters

to which they refer.

" "
The item marked Express on page 89 of the Excise Law, was
not intended to embrace the freight business of railroads and ordinary
wagoners, but is limited to persons who are express carriers, and not

merely common carriers, under the law. The distinction is very well
known in practical business. The express carrier is usually expected
to take the parcel, box or bundle, from the house or place of business
of the consignor to the house or place of business of the consignee, while
a railway company receives and delivers goods only at its own stations.

In the absence of specific language in the statutes, authorizing the

broader construction, I must hold, that persons and companies engaged
in transporting goods over the country, as such business is usually per-

formed by railway corporations, are not liable to the payment of a

stamp tax upon the receipt given for such goods. I am also of opinion
that the first item in schedule B, does not include such receipts for

freight as are usually given by railway companies.

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 so
provided in plain language.

Marriage contracts are subject to a ten cent stamp duty, under the
clause " Certificate of any other description than those specified."
 20

The certification of a bank check by the paying teller's marking it,

or writing his name across it, does not come within the meaning of the

law relative to certificates, and is not therefore subject to stamp.

When the Clerk of a Court certifies a paper to be a copy by mark-

ing the same "copy," and signing his name thereto, it will be necessary
to affix a ten cent stamp.

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, etc., of county, city
and town officers.

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 requisite entries show-
ing that such person, persons or party shall have become stockholders,
and shall make and sign a 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 person, persons
or party for whose use or benefit such certificate or certificates shall be
made and signed.

The stamp duty must be paid upon the amount of compensation

named in the deed. Any fraud in naming the amount will invalidate
the instrument.

The mere transfer or release of a mortgage does not require a stamp.

The ordinary acknowledgment by the grantor before a Justice of the

Peace or a Notary Public is a part of the deed and does not require a
separate stamp ; but a certificate that A. B. was a Justice, etc., would
require a stamp.

The form of affidavit, "sworn, etc., etc.," is not a certificate under the

law, and requires no stamp.

 21

Messages transmitted by telegraph and railroad companies over their

own wires, on their own business, for which they receive no pay, are
not taxable.

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 the message be transmitted direct to its final
destination.

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 message
is repeated.

A power of attorney to sell stock, to vote at an election, to collect

rent, and to sell real estate, requires a one dollar and sixty cent stamp.

All papers, except bills of exchange, made and issued in foreign

countries, whieh, to have effect in the United States, would require a

stamp, must be stamped, and the stamp canceled by the maker, at the
time and place of issue, as provided in sections 94-99 of Excise law.
This practice is not only required by the Excise law of the United

States, but it also conforms to the English system in that particular.

Whenever an instrument is executed by several parties acting

jointly, one stamp only is required, which may be affixed and canceled
by either of the parties.

Bills Lading from home to foreign ports, (except to British North

America) when issued in sets of two or more, require a stamp on each
one of the set

Each insurance policy, whether fire or marine, must be stamped,

and an open policy will require but one stamp when the risks entered
under each policy are all upon property of the policy-holder.

Whenever certificates or other evidence of insurance are issued by

the holder of an open policy, every such paper must bear an appro-

priate insurance stamp.

All life insurance policies are subject to stamp duties when the policy
 22

isconditional that the assured is to pay a certain sum

annually, or at
other stated periods. Receipts for such payments are not subject to
stamp duty if the policy has expired by limitation, or by non-fulfillment
of the conditions of the assured.The renewal or the revival of the
whatever form, will be subject to stamp duty. Permits or
policy, in
agreements by which the terms of a policy are waived or changed in
any respect, are subject to stamp as agreements.

Alease, or agreement to lease, from month to month no period of

years being named must be construed to mean and be regarded as a
lease for a period of time, and therefore subject to a
stamp duty.

In stamping promissory notes or other instruments requiring

stamps,
under the provisions of the Excise law, two or more of a smaller
denomination may be used in numbers sufficient to amount to the sum
of the stamp required.

Stamps used by banks, insurance companies, and other corporations,

may be canceled by means of a stamping press, with the name of the
corporation and date duly affixed.

Bills of sale of vessels, or other bills of sale, do not come within the
meaning of the Excise law, and are therefore exempt from stamp duty.

Actions by consent are subject to stamp duty as original process.

Bonds for the conveyance of land come within the meaning of the
second clause of schedule B, pertaining to bonds, and are therefore sub-
ject to a stamp duty of twenty-five cents.

Replevin bonds, injunction bonds, bonds to dissolve attachment, being

bonds required in legal proceedings, are exempt from stamp duty.

Trustees' bonds come within the meaning of the first clause of the
schedule pertaining to bonds for the due performance of official duties,

and are therefore subject to fifty cents stamp duty.

The probate of a Justice of the Peace, or other magistrate, does not

require a stamp duty.

Collectors are required and directed to commence proceedings, under

the law, against all persons who shall willfully neglect to use stamps
as required.
CONCERNING THE AFFIXING AND CANCELING OF
EXCISE STAMPS ON DOCUMENTS, Etc.
Sec. 94, of the Excise law, requires :
" That on and after the first

day of October, certain stamp duties shall be collected on all instru-

ments, matters, and things, as described in schedule marked B."

Sec. 95, provides: "That if any person or persons shall make,

sign, or issue, or cause to be made, signed, or issued, any instrument,
document, or paper, of any kind or description whatsoever, without the
same being duly stamped for denoting the duty imposed thereon, or
without having thereupon an adhesive stamp to denote said duty, such

person or persons shall incur a penalty of $50 and such instrument,

;

document, or paper, shall be deemed invalid and of no effect."

It seems to me perfectly clear, that by the provisions of Sec. 95,

the person who makes, signs, or issues the instrument, is the only per-
son who is authorized to affix the stamp required by law and the per-
;

son who makes, signs, and issues, etc., without affixing the stamp, incurs
the penalty as aforesaid, and is liable to prosecution therefor ; and the
instrument or document is invalid in consequence of such neglect.

Sec. 99 provides :
" That the person using or affixing the stamp,
shall write thereupon the initials of his name, date, etc."

Other portions of the law impose penalties upon persons who receive
documents or articles subject to stamp duty from the person who makes,

signs, and issues them, without being duly stamped, etc.

I am
therefore of the opinion that a faithful compliance with the

requirements of the provisions of the Excise law, demands :

First: That all papers subject to stamp tax, shall have the stamp
affixed before the same is issued.

Second: That the stamp so affixed must be canceled in the manner

prescribed, by the party making, signing, or issuing (in other words,
executing,) the instrument, document, or paper.

Hence, the receiving of an unstamped paper is a violation of the

 24

law. The attaching and canceling of a stamp on a document so

received, is and the cancellation of a stamp on a paper
also unlawful,

(otherwise lawfully issued) by other than the party executing the

paper to which the stamp is affixed, is equally improper.

The only exception that exists in the law to the above ruling, is in
the case of a bill of exchange, or order for the payment of any sum of

money drawn, or purporting to be drawn, in any foreign country, but

payable in the United States, in which case the acceptor or acceptors,

shall, before paying or accepting the same, place thereupon a stamp,

indicating the duty upon the same, as provided by Sec. 101 of the
Excise law.
 25

On the blank pages following may be pasted any Decisions of

the Commissioner hereafter rendered, which will be convenient for
reference ; these, with the foregoing, will doubtless soon settle

every case in reference to the use of Stamps of which there may

be doubt.
 29

The following is the name and value of each

denomination of

stamp issued by the Department.

Agreement Stamps $ 5 cts.

2 "
Bank-check, (Sight-draft, or Order)
5
"
Inland Bill of Exchange, (Draft, or Note)
H 10 "
15 "
(( it 20 "
" t< 30 "
it k (c
40 M
60 "
" " 1 00
" " '< 1 50
3
"
Foreign Bill of Exchange, (Draft, or Note)
({ it 5
"
" "
10
" 15 "
20 "
< " 30 "
<
50 "
u 70
"
" " 1 00
10 "
BUI of Lading
1
Express
2 "
5 "
50 "
Bond
" 25 "
2 "
Certificate
5
"

10
"

25 "

Charter party 3 00
" 5 00
" 10 00
10 "
Contract
50 "
Conveyance
1 00
2 00
" 5 00
10 00
20 00
1
"
Telegram
3 "
25 "
Entry of goods
" 50 "
" " 1 00
 30

Insurance, Policy of Fire, Inland, Marine $1 00

Insurance, Policy of Life 1 00
"
1 00
'

Lease 50 cts.
" 1 00
Manifest 1 00
3 00
5 00
50 "
Mortgage I

" 1 00
2 00
" 5 00
" 10 00
15 00
50 "
Passage ticket
" 1 00
Power of Attorney 10 "
" " 25
"

1 00
"
Probate of Will 50
" " 1 00
" " 2 00
" 5 00
" 10 00
" " 20 00
25 "
Protest
Warehouse receipt 25 "
"
Legal document 50
"
Proprietary Stamps Medicines, Perfumery, etc 1

U < << U Q "

II It (( (t Q It

It <l (t a <l

"
Playing Cards 1
" 2 "
< Q I*

" 4 "
" " 5
'*
 IN ORDERING STAMPS,
As the kinds are used indiscriminately, as is seen by the Act of Dec.
" "
- 1

25th, herewith n"

1
it will be only necessary to name the num-
v
\ination. These are as follows :

1
 TERMS UPON WHICH STAMPS ARE SOLD,

OFFICE OF INTERNAL REVENUE,)

San Francisco, March 20th, 1863. j

The Department at Washington sell stamps under this regulation,

issuedby Hon. Geo. S. Boutwell, the Commissioner of Internal
Revenue, dated January 12th, 1863 :

" Revenue stamps may be ordered from in

this office quantities to
suit purchasers. Orders should cover remittances of Treasury notes,
or an original certificate of a United States Assistant Treasurer, or
designated depository, of a deposit made for the purchase of stamps.
The following commission, payable in Stamps, will be allowed :

" On "

purchases of $ 50 or more, 2 per centum.

" " 100 " 3 "
u u 500 " 4 "
" " " " "
1,000 5

I publish this in order that there may be no misunderstanding, or

need for explanations.
I sell stamps and allow the same rates of commission as are author-
ized by the Goverment, and take legal tender notes therefor.
Orders, accompanied by remittances, may be sent by mail or express,
and the stamps will be promptly forwarded by return of same.
Any information in my power, in reference to their use, I am always
ready cheerfully to give.

WM. Y. PATCH,
Collector First District, Cal.
FROM AN ACT AMENDATORY OF THE ACT OF
JULY 1, 1862.

[Approved March 3d, 1863.]

[The rulings of the Commissioner in the preceding pages arc based on the
act before its amendment. The few instances where they differ with the
amendment and schedule now given will be readily observed.]
Sec. 2. And be it further enacted, That on and after the first
day of May, eighteen hundred and sixty-three, no person or per- Jj^JZ
tick< ts
J

sons, association, firm, or corporation, shall make, sell, or offer

for sale, or dispose of any lottery ticket, or fractional part thereof,
or any policy of numbers in any lottery, or any token, certifi-
cate, or device representing or intended to represent the holder,
or any other person or person [s,] as entitled or to be entitled, in
any lottery, lottery scheme or game of hazard or chance to be
drawn, to any prize or share or part of a prize, or any sum or
part or share of any sum of money, or other article of value, or
any fractional part thereof, without affixing thereto an adhesive
stamp or stamps denoting the duty imposed by this act, and in
default thereof shall incur a penalty of fifty dollars for each and
every such offense ; and no prize or part of a prize drawn to or
by any ticket, or fractional part thereof, token, certificate, or Penalty,
device as aforesaid ; and no sum of money or thing of value
made payable or deliverable upon any stake or investment or
risk in or upon any policy of numbers, shall be demanded or
recovered by any legal proceedings or otherwise without the T
ticket or fractional part thereof, or policy of numbers, token, cer- feet, must be
stamP ed
tificate, or device, shall have been duly stamped at the time of
-

the making sale or delivery or disposal thereof Provided, That,

:

in addition to all other penalties and forfeitures now imposed

by
law for the evasion of stamp duties, any person who shall pur-
chase, obtain, or receive any lottery ticket, or fractional part if not stamped,
thereof, or any token, certificate, or device representing or St/tSSetE
intended to represent a lottery ticket, or fractional part thereof, amount paid for
* e tlcket -

or any policy of numbers, without first having thereon the stamp

imposed by this act, may recover from the person of whom the
same was purchased, obtained, or received, at any time within
three years thereafter, before any court of competent jurisdiction,
 34

a sum equal to twice the amount paid for such ticket or frac-
tional part thereof, token, certificate, or device, or staked or
invested in or upon any policy of numbers as aforesaid, with just
and legal costs: Provided, further, That the stamp duty herein
provided for shall be classed in the act to which this act is an
amendment under Schedule B, as follows, to wit :

"
tickets, fractional parts of lottery tickets, policies of
Lottery
.

Amount or
, numbers
in lotteries,7 tokens, certificates, or devices in any
. J form,7 .

stamp required, 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 one dollar in the amount risked, or in the retail price
For Tickets of thereof,
fifty cents (50)
when such ticket, fractional part of a
;
GSS
' y
cenS^ ticket, policy, token, certificate, or device, shall exceed one dollar
in the amount risked, or in the retail price thereof, then for each and
For each addi- every dollar, or fractional part thereof, over and above one dollar,
n r
fractiona i p art
ras before mentioned, an additional fifty cents (50): Provided,
thereof, fifty however, That no stamp duty herein provided for shall be con-
strued to authorize any lottery, or the sale of any lottery tickets,
of lottery or certificates, representing shares or fractional parts of
Saje tokens,
thorized, where shares therein, within any State or Territory of the United States
b dbyl '
in which lotteries or the sale of lottery tickets is or shall be
S]i ws!
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 prevent the several States, within the

pose additional limits thereof, from placing a duty, tax, or license, for State pur-
11 Sale f
fickets P oses on any sa* e f lottery tickets on which a duty is required
>

to be paid by this act."

Sec. 3. And be it further enacted, That any person or per-
company, or corporation, who shall issue tickets or
sons, firm,
contracts of insurance against fatal or non-fatal injury to persons
e
Sa^"eiers topay
wm
^ e traveling by land or water, shall pay a duty of one per
a duty of l per centum on the gross amount of all the receipts for such insurance,
*

shall be subject to all the provisions and regulations of exist-

ana
receipts!
ing law applicable thereto, in relation to insurance companies:
Proviso exempt- Provided, That no stamp duty shall be required upon tickets or
mg tickets from contracts of insurance as aforesaid, when limited to fatal or non-
'
stamp duty. . .

ratal injury to persons while traveling.

Sec. 4, And he it further enacted, That all contracts for the
Contr tf purchase or sale of gold or silver coin, or bullion, and all con-
purcimse and tracts for the loan of money or currency secured by pledge or
COm r
bunion deposit, or other disposition of gold or silver coin of the United
States, if to be performed after a period exceeding three days,
To be written or shall be in writing or printed, and signed by the parties or their
printed, signed*
s ampc
agents or attorneys, and shall have one or more adhesive stamps,
.

^provided in the act to which this is an amendment, equal

in
 35

amount to one-half of one per centum, and interest at the rate of

six per centum per annum on the amount so loaned, pledged, or
deposited and if any such loan, pledge, or deposit, made for a If
;
renewed _

period not exceeding three days, shall be renewed or in any way

extended for any time whatever, said loan, pledge, or deposit
shall be subject to the duty imposed on loans exceeding three
days and no loan of currency or money on the security of gold
;

or silver coin of the United States, as aforesaid, or of any certifi- J ^ " xceed
cate or other evidence of deposit, payable in gold or silver coin, par value,
shall be made, exceeding in amount the par value of the coin

pledged or deposited as security and any such loan so made, or

;

attempted to be made, shall be utterly void Provided, That if proviso,

:

gold or silver coin be loaned at its par value, it shall be subject

only to the duty imposed on other loans: Provided, however, Yyov\$o exempt- nmeilt
That nothing herein contained shall apply to any transaction by Jofnf, &c
or with the government of the United States.
Sec. 5. And be it further enacted, That all contracts, loans, or contracts, &c,
sales of gold and silver coin and bullion, not made in accordance
^ C r b
voM if not
with this act, shall be wholly and absolutely void; and in addi- made in accord-
8 with this
tion to the penalties provided in the act to which this is an
JJg
amendment, any party to said contract may, at any time within
one year from the date of the contract, bring suit before anypena ty i .

court of competent jurisdiction to recover back, for his own use

and benefit, the money paid on any contract not made in accord-
ance with this act.
Sec. 6. And be it further enacted, That section one hundred
and ten be, and hereby is, amended as follows "Any memoran- note? defined.
:

dum, 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 and that Sched-
;

ule B, following said section, be, and is hereby, amended so that

any inland bill of exchange, draft, or order for the payment of
any sum of money exceeding twenty dollars, otherwise than at
sight or on demand, and any promissory note shall (in lieu of st dut on
the duties prescribed in Schedule B) have a stamp or stamps $200, or frac-
affixed thereon denoting a duty, upon every sum of two hundred [hereof not ex-
dollars or any fractional part thereof, if payable on demand or at ceeding 33 days,
any time not exceeding thirty -three days, including the grace,
from the date or sight, of one cent (01). _.,
Not nnn A- n
ii p exceeding
h
-r^ i i i i i
payable at any time not less than thirty-three days as atore- 63 days. 2 cents,

said, and not exceeding sixty-three days, including the grace,

from date or sight, of two cents (02).
If payable at any time not less than sixty-three days, as afore- ^ot exceeding
93 day s 3 cents
said, and not exceeding ninety-three days, including the grace,
-
'

from date or sight, of three cents (03).

If payable at any time not less than ninety-three days, as 4 months Gandg 3
aforesaid, and not exceeding four months from date or sight and days, 4 cents,
grace, of four cents (04).
 36

Not exceeding
6 months and 3
If r
,
payable at
/ any time not
-..'. ,,
less than four months, as aforesaid,
t., : - #
,
.

days, o cents, and not exceeding six months j.from date or sight or grace, of six
cents (06).
Exceeding six If payable at any time exceeding six months from date or
1
*' 10
cents"! sight and grace, of ten cents (10).
And that Schedule B, following section one hundred and ten,
stamp duty on be, and is hereby, further amended, so that the stamp duty on
111
cert ificates f an y other description than those specified in said
cite 's ^ents
schedule, in lieu of ten cents as therein prescribed, shall be five
cents (05).
On passage tickets by any vessel from a port of the United
States to & foreign port, costing thirty dollars or less, fifty cents
Foreign passage
tickets, 50 cents.
(50).
On any power of attorney for the sale or transfer of any scrip
Power of attor- r certificate of profits or memorandum, showing an interest in
cv to trsiisicr
11

an interest not the profits or accumulations of any corporation or association, if

5 '
^or a sum llot exceecnn g fifty dollars, ten cents (10 ).
tencents*
On any policy of insurance or other instrument, by whatever
insurance pre- name thesame shall be called, by which insurance shall be made
mium not ex- r renewed upon property of any description, whether against
'

cents. perils by 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, in which the premium or assessment shall not exceed
ten dollars, ten cents (10).
On any bill of sale by which any ship or vessel, or any part
vessel' not ex- thereof, shall be conveyed to or vested in any other person or
8 $500 ^
persons, when the consideration shall not exceed five hundred
'

cents"
dollars, there shall be affixed a stamp or stamps denoting a duty
of twenty-five cents (25).
If the consideration exceeds five hundred and does not exceed
f^ooofeo cen&. one thousand dollars, the duty shall be fifty cents (50).
If the consideration exceeds one thousand dollars, for each
Additional and every additional amount of one thousand dollars, or any
fheroof; 5onts.
fractional part thereof, in excess of one thousand dollars, the
duty in addition shall be fifty cents (50).
Assignment On each and every assignment or transfer of a mortgage,
oriSnaf ilf r-
^ ease ? or
policy of insurance, a stamp duty shall be paid equal
tain cases. to that imposed on the original instrument.

Any power of attorney, conveyance, or document of any kind,

made, or purporting to be made, in any foreign country to be
Foreign power used in the United States, shall pay the same duty as is required
of attorney, &c.
b y ] aw on s m jl ar instruments or documents when made or issued
j

in the United States; and the party to whom the same is issued,
liy whom stamp-
or hy w 1Qm jt ig tQ be uged? slmll? before uging tne samej affix
j

thereon the stamp or stamps indicating the duty required.

Any mortgage or personal bond for the payment of money, or
as secui'ily * or tne payment of any definite or certain sum of
Morteaire or
personal bond, money, in lieu of the duties imposed as prescribed in Schedule
B, following the one hundred and tenth section, shall have a
 37

stamp or stamps affixed thereon denoting a duty upon every

sum
of two hundred dollars, or any fractional part thereof, of ten
cents (10).
No conveyance, deed, mortgage, or writing, whereby any lands,
tenements, realty, or other property, shall be sold, granted, as-
10
be made as security for
signed, or otherwise conveyed, or shall ^^tg gg*
the payment of any sum of money, shall be required to pay a
stamp duty of more than the sum of one thousand dollars, any-
thing to the contrary notwithstanding.
No stamp duty shall be required on powers of attorney or any Bounties, pen-
other paper relating to applications for bounties, arrearages of sons, &c, ex-
L

pay, or pensions, or to the receipt thereof from time to time, or

bands
indemnity awarded for depredations and injuries by certain
of Sioux Indians nor on any warrant of attorney accompany-
;

ing a bond or note, when such bond or note shall

have affixed
thereto the stamp or stamps denoting the duty required; and Bond mort-
whenever any bond or note shall be secured by a mortgage, but one stamp,
one stamp duty shall be required to be placed on such papers :

Provided, That the stamp duty placed thereon is the highest rate
required for said instruments, or either of them nor on;
certifi-

cates of the measurement or weight of animals, wood, coal, or ,

, . A ,
, . Certain certih-
other articles nor on deposit notes to mutual insurance compa- cate exempt,
;

nies for insurance upon which policies subject to stamp duties

have been or are to be issued ; nor on any certificate of the rec-
ord of a deed or other instrument in writing, or of the acknowl-
edgment or proof thereof by attesting witnesses.
The duty or stamp required for transportation by express com- J^expJel^&c.,
panies and others is hereby repealed, and such transportation exempt,
shall be exempt from stamp duty.
That the stamp duty on a contract or agreement for the char-
ter of any ship, or vessel, or steamer, as now provided for in charter parties.
Schedule B, or any letter, memorandum, or other writing, be-
tween the captain, master, or owner, or person acting as agent
of any ship, or vessel, or steamer, and any other person or per-
sons 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 one hundred and fifty tons, shall be
one dollar ($1).
Exceeding one hundred and fifty tons and not exceeding three
hundred tons, three dollars ($3).
Exceeding three hundred tons and not exceeding six hundred
tons, five dollars ($6).
Exceeding six hundred tons, ten dollars ($10).
Sec. 7. And be it further enacted, That the Commissioner of cancellation of
Internal Revenue be and he is hereby authorized to prescribe stamps,
such method for the cancellation of stamps as a substitute for or
in addition to the method now prescribed by law as he may deem

expedient and effectual. And he is further authorized in his

discretion to make the application of such method imperative p
roprietar
 38

upon the manufacturers of proprietary articles, and upon stamps

of a nominal value exceeding twenty-five cents each.

Express
^ec. 10* And be it further enacted, That on and after the
compa-
nits. first
day of April, eighteen hundred and sixty-three, any person
or persons, firms, companies, or corporations,
carrying on or do-
ing an express business, shall, in lieu of the tax and stamp du-
Duty, 2 per cent- ties imposed by existing laws, be subject to and pay a duty of

ceiptM payable"
tw0 P er centum on the gross amount of all the receipts of such
f ex ress
tb district^ P business, and shall be subject to the same provisions,
rules, and penalties as are prescribed in section eighty of the act
to which this is an amendment, for the persons, firms, companies
or corporations owning or possessing or having the management
of railroads, steamboats, and ferryboats and all acts or part of
;

acts inconsistent herewith are hereby repealed.

Sec. 16. And
it further enacted, That in
be any collection
Commissioner district judgment of the Commissioner of Internal
where, in the
authorized to Revenue, the facilities for the procurement and distribution of
l C
o rs"vith Btamps stamped vellum, parchment, or paper, and adhesive stamps are
for sale. or shall be insufficient, the Commissioner, as aforesaid, is author-
ized to furnish, supply, and deliver to the collector of any such
district a suitable quantity or amount of stamped vellum, parch-

ment, or paper, and adhesive stamps, without prepayment there-

for, and shall allow the highest rate of commissions to the col-
lector allowed by law to any other parties purchasing the same,
and may, any such collector a bond, with
in advance, require of
an amount equal to the value of any stamped
sufficient sureties to
vellum, parchment, or paper, and adhesive stamps, which may
be placed in his hands and remain unaccounted for, conditioned
for the faithful return, whenever so required, of all quantities or
amounts undisposed and for the payment, monthly, of all quan-
of,
tities or amounts, sold or not, remaining on hand. And it shall
be the duty of such collector to supply his deputies with, or sell
to other parties within his district who may make application
therefor, stamped vellum, parchment, or paper, and adhesive
stamps, upon the same terms allowed by law, or under the regu-
lations of the Commissioner of Internal Revenue, who is hereby
authorized to make such other regulations, not inconsistent here-
with, for the security of the United States and the better accom-
modation of the public in relation to the matters hereinbefore
mentioned, as he may judge necessary and expedient Provided, :

That no instrument, document, or paper, made, signed, or issued,

prior to the first day of June, Anno Domini eighteen hundred
and sixty -three, without being duly stamped, or having thereon
iTnstamped in- an adhesive stamp to denote the duty imposed thereon, shall, for
strimicnts not that cause, be deemed invalid and of no effect: And provided,
June :wfl868. That no instrument, document, writing, or paper, required by law
to be stamped, signed, or issued, without being duly stamped

prior to the day aforesaid, or any copy thereof, shall be admitted

or used as evidence in any Court until a legal stamp or stamps,
 w
denoting the amount of duty charged thereon, shall have been a
instruments
ampC
affixed thereto or used thereon, and the initials of the persons S C ourt!
using or affixing the same, together with the date when the same
is so used or affixed, shall have been placed thereon by such
person. And the person desiring to use any such instrument,
document, writing, or paper, as evidence, or his agent or attorney,
is authorized in the presence of the Court to stamp the same as
heretofore provided by law.
Sec. 27. And be it further enacted, That any person who shall
offer for sale, after the thirtieth of September, eighteen hundred ah articles nam-
and sixty-three, any of the articles named in Schedule C of the ed in Schedule c
act to which this act is an amendment, whether the articles so after Sept. 30,
mns * ha Y e
offered are imported or are of foreign or domestic manufacture,'
\ p .
- >
^^
stamps affixed
shall be deemed the manufacturer thereof, and subject to all the thereto,
duties, liabilities, and penalties, in said act imposed in regard to
the sale of such articles without the use of the proper stamp or
stamps as in said act is required.
Sec. 28. And be it further enacted, That all medicines, pre-

parations, compositions, perfumery, and cosmetics, intended for proprietary ar-

exportation, as provided for in section one hundred and nine of
tides intended

the act to which this is an amendment, in order to be manufac- m^/kmanu"

in
tured and sold or removed, without being
.
'
ii
& charged with duty, and factored
bonded ware-
witnout having a stamp affixed thereto, may, under such rules houses.
and regulations as the Secretary of the Treasury may prescribe,
be made and manufactured in warehouses known and designated
in treasury regulations as bonded warehouses, class two Pro-
:

vided, Such manufacturer shall first give satisfactory bonds to the

collector of internal revenue for the faithful observance of the
rules and regulations herein provided for, in amount not less than
half required by the regulations of the Secretary of the Treas-
ury from persons allowed bonded warehouses, class two*. Such
.
tit-
goods, when manufactured in such warehouses, may be removed ^ be removed
t- no May
.

tor exportation, under the direction ot the revenue officer having without excise
or stamp duty '
,

charge thereof, without being charged with duty, and without

having a stamp affixed thereto. Any manufacturer of the arti-
cles aforesaid, or of any of them, having such bonded warehouse
as aforesaid, shall be at liberty, under such rules and regulations
as the Secretary of the Treasury may prescribe, to convey there-
in any materials to be used in such manufacture which are
allowed by the provisions of the said act to be exported free from
tax or duty, as well as the necessary materials, implements, pack-
ages, vessels, brands, and labels, for the preparation, putting up,
and export, of the said manufactured articles and every article
;

so used shall be exempt from stamp and excise duty. Articles Articles used in
and materials so to be used may be transferred from any bonded J uch manufac-
warehouse in which the same may be, under such regulations as from stamped
the Secretary of the Treasury may prescribe, into any bonded excise duty-
warehouse, class two, in which such manufacture may be con-
ducted, and may be used in such manufacture, without payment
 40

of duties thereon, and may there be used in such manufacture.

No article so removed, nor any article manufactured in said
bonded warehouse, class two, shall be taken therefrom except
under the direction of the proper officer of the
for exportation,
customs having charge thereof, whose certificate, describing the
articles by their marks, or otherwise, the quantity, the date of

importation, and name of vessel, with such additional particulars

as may from time to time be required, shall be received by the
collector of customs in cancellation of the bonds, or return of
the amount of foreign import duties. All labor performed and
services rendered under these regulations shall be under the
supervision of an officer of the customs, and at the expense of
the manufacturer.
Sec. 37. And be it further enacted, That this act, except
where otherwise indicated, shall take effect from and after its
Act to take ef-
passage, and all acts and parts of acts repugnant to the provis-
ofpassage. ions of this act be and the same are hereby repealed Provided,:

That the existing laws shall extend to and be in force, as modi-

fied, for the collection of the duties imposed by
this act, for the
and punishment of all offenses, and for the recovery,
prosecution
collection, distribution, and remission, of all fines, penalties, and
forfeitures, as fully and effectually as if every regulation, penalty,
and thing
forfeiture, provision, clause, matter, to that effect, in
the existing laws contained, had been inserted in and reenacted

by this act.
 COMPLETE SCHEDULE OF STAMP DUTIES,
AS AMENDED BY THE ACT OF CONGRESS, APPROVED MARCH
3d, 1863.

Dol. cts. Dol. cts.

Agreement or Contract other 500 and not ex'g $1,000.. 15
than specified, and Appraisement " exc'g
" " " 20
1,000 1,500..
for every sheet 05 " " " " 30
1,500 2,250..
Bank Check, Draft, or Order " " " " 50
2,250 3,500..
" " " "
for payment of any sum exceed- " "
3,500
* "
5,000.. 70
ing $20 at sight or on demand.. . 02
" for
5,000 7,500.. 1 00
Bill op Exchange, (Inland) draft, every $2,500, or fractional
or order for the payment of any part thereof, additional 30
sum of money exceeding twen- Bill op Lading, or receipt for
ty dollars, otherwise than
at goods, &c, to be exported from
sight or on demand, and any a port or place in the United
promissory note (and any mem- States, to any foreign port or
orandum, check, receipt, or place 10
other written or printed evi- Bill op Sale, (vessel) or any part
dence of an amount of money thereof not exceeding $500 25
to be paid on demand, or at a $500 to $1,000 50
time designated, shall be con- Bill op Sale, etc. for every $1,000
,

sidered as a promissory note) or fraction thereof over $1,000 50

upon every sum of $200, or Bond for indemnifying any person
fractional part thereof, if on who shall have become bound, or
demand, or not exceeding 33 engaged as surety 50
days time, including the grace, Bond of any description, other than
from the date or sight 01 such as are required in legal pro-
If payable not less than 33 or ceedings, and such as are not
more than 63 days from date or otherwise charged 25
sight including grace 02 Certificate op Stock in an in-
Do. 63 days or more than 93 davs 03 corporated company 25
" 93 "" " 4 mos. 04 Certificate of Profits, or mem-
" 4 months " 6 " 06 orandum of interest in any in-
If payable at any time exceeding corporated company for not
6 months from date or sight. . . 10 less than $10, nor over $50 10
Bills op Exchange or Orders for " Ditto for over $50 25
Payment drawn or purporting to Certificate of Damage, and all
be "drawn in any foreign country, documents issued by Port "Ward-
but payable in the United States, ens, Marine Surveyors, &c 25
must have placed thereon an ad- Certificate of Deposit, for not
hesive Stamp of proper value, exceeding $100 02
such as is required for Inland " 05
exceeding $100. . . -.
Bills of Exchange. Certificate of any other descrip-
Penalty, paying or negotiating the tion 05
same without such Stamp, 100. Charter Party, when the regis-
Bills op Exchange (Foreign) or tered tonnage does not exceed
Letters of Credit drawn in but 150 tons 1 00
payable out of the United States, exceeding 150, and not exceed-
' '

if drawn singly or otherwise than ing 300 3 00

"
in a set of three or more, are sub- exceeding 300 and not exceed-
ject to the same rates as Inland 600 tons 5 00
" ing
Bills of Exchange. exceeding 600 tons 10 00
Bills op Exchange (Foreign) Contract Notes 10
drawn in sets of three or more, Contracts for the purchase or sale
for every Bill of each set, when of gold or silver coin, or bul-
the sum made payable shall not lion, and contracts for the loan
exceed $150, or equivalent of money or currency, secured
"
thereof in any foreign currency 03 by pledge or deposit of gold or
exc'g $160 and not exc'd $250.. 05 silver coin of the United States,
" " 250 " " 500.. 10 if to be performed after a pe-
 42

Dol. cts. Dol. cts.

riod exceeding 3 days to be in money, for every sum of $200,
writing and on the amount so or any fractional part thereof. 10
loaned one-half of one per ct. Each assignment or transfer of a
and six per cent, per annum mortgage must pay same duty
interest. as original.
Conveyance, when the considera- Passage Ticket, by any vessel
tion or value is over $100, and from a port in the U. S. to a
not above $500 50 foreign port, costing $30 or less 50
over $500 and not above $1,000 1 00 Costing over $30 1 00
" " " Power op Attorney
1,000 2,500 2 00 for Sale or
" " " transfer of any scrip or certifi-
2,500 5,000 5 00
" " " cate of profits, etc., etc., if for
5,000 10,000 10 00
" " " a sum not exceeding $50
10,000 20,000 20 00 10
for every additional $10,000 or $50 25
fractional part 20 00 "Exceeding
or Proxy for Voting at election
Customs' Entry for goods not ex- for officers of any incorpora-
ceeding $100 in value 25 ted company or society, ex-
"
exceeding $100, and not ex- cept religious, charitable, or
ceeding$500 50 literary societies, or public
" 1 00 cemeteries 10
exceeding $500 " to Receive or Collect Rents.
Entry for withdrawal from Bond- . . 25
ed Warehouse , 50 " to Sell and Convey real estate,
Insurance Policy, Marine, In- or to Rent or Lease the same,
land, or Fire, when premium and to perform any acts not
does not exceed $10 00 10 hereinbefore specified 1 00
Exceeding $10 00 25 Probate of Will or Letters of Ad-
" ministration, when the estate
Life, when not exceeding
$1,000 25 or effects do not exceed $2,500 50
" "
exceeding $1,000 and ex'g $2,500 and not ex'g $5,000 1 00
not exceeding $5,000. 50 5,000 20,000 2 00
" " 1 00 "
50,000 5 00
exceeding $5,000 20,000
Each assignment or transfer of a ". 50,000 100,000 10 00
"
policy must pay same duty as 100,000 150,000 20 00
original. every additional ,000 or
Lease, agreement, memorandum, fractional part. . 10 00
or contract for the hire, use, Protest of Note, Bill of Exchange,
or rent of any land, tenement, Acceptance, Check, or Draft, or
&c, for not exceeding 3 yrs. 50 any Marine Protest, by Notary
Exceeding three years 1 00 Public or other authorized officer 25
Each assignment or transfer of a Telegraphic Dispatch or Mes-
lease must pay same duty as sage, the charge for which, for
original. the first ten words, does not
Lottery Ticket, when retail price exceed 20 cents 01
"
of ticket does not exceed $1 00 50 ditto, when the charge exceeds
For every additional dollar and 20 cents for ditto 03
fraction thereof 50 Warehouse Receipt for any
Manifest for Customs' Entry or Goods, Merchandise, or Property
Clearance of a vessel to a for- held on Storage, in any public or
eign port, if under 300 tons.. . . 1 00 private warehouse or yard 25
" Writ or other Power by which any
exceeding 300 and not exceed-
ing 600 tons, 3 00 Suit is commenced in any Court
" of Record, either Law or Equity,
exceeding 600 tons 5 00
Mortgage, or Personal Bond, except issued by a Justice of the
for the payment of money, or Peace, or in any Criminal Suits
as security for the payment of commenced by the United States
any definite or certain sum of or any State 50

the ruling of the Department that all copies of charter

[It is

be stamped the same as the original, if

parties, leases, etc., shall
such copies are to be relied on as evidence. Alias and pluries
summons are to be stamped the same as the original process.]