Brokers, pawn, capital over $50,000, $2 for every $1,000 in addi tion to the $50. Dealers, retail liquor, 25 00 Dealers, wholesale liquor, annual sales not over $50,000, 100 00 10 00 Distillers of coal oil, burning fluid, and camphene, 50 00 Distillers of spirituous liquor, 100 00 Distillers of apples, grapes, or peaches, distilling 50 barrels, and less than 150 barrels per year, 50 00 Distillers of apples, grapes, or peaches, distilling less than 50 barrels per year, 20 00 Eating-houses, 10.00 Exhibitions, not otherwise provided for, 10 00 Express carriers and agents, Gift enterprises, 10 00 150 00 Grinders of coffee and spices, 100 00 Horse-dealers, 10.00 Hotels, yearly rental $200 or less, 10 00 Hotels, yearly rental over $200, $5 for every $100, or fractional part thereof, in addition to the $10. Hotels, steamers and vessels carrying and boarding passengers, 25 00 5 00 10 00 50 00 Peddlers of dry goods in original packages, or jewelry, 50 00 Peddlers of distilled spirits, fermented liquors or wines, 50 00 Photographers, 10 00 Plumbers and gas-fitters, annual sales not over $25,000, 10 00 Rectifiers of any quantity not exceeding 500 barrels, Rectifiers of any quantity exceeding 500 barrels, $25 in addition to the $25 for every 500 barrels rectified. Stallions and jacks, Theatres, museums, and concert halls, $25 00 10 00 100 00 10 00 Tobacconists, Income exceeding $1,000, INCOME. Bank dividends, and additions to surplus funds, Canal companies, dividends, interest on bonds, and additions to Insurance companies, dividends, and additions to surplus funds, to surplus funds, Salaries of United States officers, exceeding $1,000, Turnpike companies, dividends, interest on bonds, and additions to surplus funds, LEGACIES AND SUCCESSIONS. Legacies, lineal issue or ancestor, brother or sister, Legacies, uncle or aunt, or descendant of same, Legacies, great uncle or aunt, or descendants of same, 5 per cent. 6 per cent. 1 per cent. 2 per cent. 4 per cent. 5 per cent. Successions, lineal issue or ancestor, Successions, brother or sister, or descendant of same, ARTICLES IN SCHEDULE A. Billiard tables kept for use, Carriages kept for use, for hire, or for passengers, and valued at exceeding $300 and not above $500 each, including harness used therewith, 6 per cent. $10 00 Carriages of like description, valued at above $500 each, Plate of silver, kept for use, per ounce troy, Watches, gold, composed wholly or in part of gold or gilt, kept for use, and not over $100 in value, Watches, gold, composed wholly or in part of gold or gilt, kept for use, and valued at above $100, each, BANK CIRCULATION AND 6 00 ∙10 00 50 05 1.00 2.00 DEPOSITS, 1-24 of 1 per cent. Bank capital, per month, Bank circulation, exceeding 90 per cent. of capital, in addition, per month, 1-6 of 1 per cent. Banks, on amount of notes of any person, State bank, or State banking association, used for circulation, and paid out, Passports, each, 10 per cent. PASSPORTS. $5.00 SCHEDULE OF STAMP DUTIES, Accidental Injuries to persons, tickets or contracts for insurance Affidavits in suits or legal proceedings are exempt from stamp duty. Agreement or Contract, other than domestic or inland bills of lading. For every sheet or piece of paper upon which either of the same shall be written, If more than one appraisement, agreement or contract shall be written upon one sheet or piece of paper, 5 cents for each and every additional appraisement, agreement or contract. Agreement, renewal of, same stamp as original instrument. Appraisement of value or damage, or for any other purpose, for each sheet of paper on which it is written, Assignment of a Lease, same stamp as original, and additional stamp upon the value or consideration of transfer, according to the rates of stamps on Deeds. See "Conveyance." Assignment of Policy of Insurance, same stamp as original instrument. See "Insurance." Assignment of mortgage, same stamp as that required upon a mortgage for the amount remaining unpaid. See "Mortgage." Bank Check, draft, or order for any sum of money drawn upon any bank, banker, or trust company, at sight or on demand, When drawn upon any other person or persons, companies or corporations, for any sum exceeding $10, at sight or on demand, Bill of Exchange, (Inland), draft, or order for the payment of any sum of money not exceeding $100, otherwise than at sight or on demand, or any promissory note, or any memorandum, check, receipt, or other written or printed evidence of an amount of money to be paid on demand or at a time designated, for a sum not exceeding $100, 5 cts. 5 cts. 2 cts. 2 cts. 5 cts. And for every additional $100, or fractional part thereof in excess of $100, 5 cts, Bill of Exchange, (Foreign,) or letter of credit, drawn in, but [The acceptor or acceptors of any Bill of Exchange, or order for Bill of Lading or receipt (other than charty party) for any goods, merchandise, or effects to be exported from a port or place in the United States to any foreign port or place, Bill of Lading to any port in British North America does not require a stamp. Bill of Lading, domestic or inland, requires no stamp. 2 cts. 2 cts. 10 cts. Bill of Sale by which any ship or vessel, or any part thereof, Exceeding $1,000, for every additional amount of $500, or frac- Bond for indemnifying any person for payment of any sum of When in excess of $1,000, for each $1,000 or fraction, Bond, administrator, or guardian, where value of estate does not. Bond, personal, for securtity for the payment of money. See Bond of any description, other than such as may be required in legal proceedings, or used in connection with mortgage deeds, and not otherwise charged in this Schedule, Bond or Note accompanying a mortgage requires no stamp if the mortgage is stamped. But one stamp is required on those. papers, which may be placed on either, and must be the highest rate required upon either. Broker's notes. See "Contract." Certificates of Measurement or weight of animals, wood, coal, or hay, exempt from stamp duty. Certificates of Measurement of other articles, Exceeding $50 and not exceeding $1,000, Exceeding $1,000, for every additional $1,000, or fractional part Certificate. Any certificate of damage or otherwise, and all For a sum exceeding $100, Certificate of any other description than those specified, $1.00 50 cts. 50 cts. 50 cts. 50 cts. $1 00 exempt. 25 cts. 5 cts. 25 cts. 10 cts. - 25 cts. 25 cts. 25 cts. 2 cts. 5 cts. 5 cts. Contract. Broker's note or memorandum of sale of any goods or merchandise, exchange, real estate, or property of any kind or description issued by brokers or persons acting as such, for each note or memorandum of sale, Bill or memorandum of the sale or contract for the sale of stocks, bonds, gold or silver, bullion, coin, promissory notes, or other securities made by brokers, banks, or bankers, either $1 00 $3.00 $5.00 $10 00 2 cts. 10 cts. for the benefit of others or on their own account, for each hundred dollars, or fractional part thereof, of the amount of such sale or contract, Bill or memorandum of the sale or contract for the sale of stocks, bonds, gold or siver bullion, coin, promissory notes, or other securities, not his or their own property, made by any person, firm or company not paying a special tax as broker, bank, or banker, for each hundred dollars, or fractional part thereof, of the amount of such sale or contract, Contract. See "Agreement." Contract, renewal of, same stamp as original instrument. Conveyance, deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value does not exceed $500, When the consideration exceeds $500, and does not exceed $1,000, And for every additional $500, or fractional part thereof, in excess of $1,000, Conveyance the acknowledgment of a deed, or proof by a witness, needs no stamp. Conveyance-certificate of record of a deed does not require a Credit, Letter of. Same as Foreign Bill of Exchange. Custom-house Withdrawals. See "Entry." 1ct. 5 cts. 50 cts, $1 00 50 cts. Endorsement of any negotiable instrument, exempt. Entry of any goods, wares, or merchandise at any custom-house, either for consumption or ware-housing, not exceeding $100 in value, Exceeding $100, and not exceeding $500 in value, Entry for the withdrawal of any goods or merchandise from 25 cts. 50 cts. $1.00 bonded warehouse, 50 cts. Gauger's Returns, exempt. Indorsement upon a stamped obligation in acknowledgment of its fulfillment, exempt. Insurance, (Life.) Policy, when the amount insured shall not Exceeding $5,000, Insurance, (Marine, Inland and Fire.) Policies, or renewals of Exceeding $50, Assignment of policy of insurance, same stamp as original instrument. Insurance, contracts, or tickets against accidental injuries to persons, do not require stamps. Lease, agreement, memorandum, or contract for the hire, use, 50 cts. 50 cts. |