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€1.50 mur 16168


STAMPS ARE TO BE ANU-I--Contracts for ipsurance against accidental injuries,


All agreements or contracts, or renewals of the same.

Appraisements of value or damage, or for any other purpose.

Assignments of a lease, mortgage, policy of insurance, or anything else.

Bills of exchange, foreign, inland, letters of credit, or anything of that kind uow taxei by stamps.

Bills of lading and receipts, in the United States for anywhere else.

Bills of sale of any kind.
Bends of indemnification of any kind.

Bonds of adininistrator or guardian, or any. thing that has the name of bond in it, and now taxed by stamp.

Brókers' Dotes.

Certificates of stock, profits, damage, deposit, or any other kind of certificate now taxed by stamp.

Charter, or its renewal, or a charter-party of


any kind.

Cho A bolftio of Stamp Taxos-What Arti cles lieguire Yet to be StampedInformation of Importance.

There serims to be a prevalent opinion that revejjue stamps have been abolished by a late act of Cringress and are no longer required, and hence some persons have ceased to use thera. In the first place the act of Congress referred to does not take effect until the first day of October next; and secondly, revenue stamps have not been entirely abolished. Every man is supposed to know the law, and he who violates it cannot plead ignorance on extenuation of his offense. He is still liable to ishinent, even though he may have erred igno. rantly." For the parpose of informing our readors on the subject we give the new law, which is as follows:

SECTION 36. That on and after the first day of October, 1872, all the taxes imposed by stamps under and by virtue of schedule B. of section 170 of the act approved June 30, 1864, and the several acts amendatory thereof, be and the same are hereby repealed, excepting only the tax of two cents on bank checks, drafts, or orders. Provided that where any mortgage has been executed and recorded, be. fore the first day of October, 1872, to secure the payment of bonds or obligations that way be made and issued from time to time, and such mortgage not being stamped, all such bonds or obligations so made and issued on and after the first day of October, 1872, shall not be subject to any stamp duty, but only such of their bopds or obligations as may have been made before the last day aforesaid? And provided fürtber that in the meantime the holder of any instrument of writing of whatsoever kind of description which has been made without being duly stamped or with a : defunct stamp, may make application to any collector of internal revenue, and that upon such application such collector shall there. upon afix the stamp provided by such holder upon such instrument of writing as is required by law to be put upon the same, and subject to the provisions of section 158 of the internal revenue laws;":

We are indebted to Mr. Jacob Cooke, Depu.. ty Assessor of Internal Revenue, for the following careful epitome of instruments which DOW. require stamps, and upon which

All contracts or agreements.

Conveyance, any part of the work of conveying.

Indorsement of any negotiable or not ncgo. tiable instrument,

Entry, for: consumption, warehousing or withdrawal.

Gaugers? returns.

Insurance policies, contracts, tickets, rcpew. als, etc., (life, marine, inland and fire). Lease. All through the lease list is abol

documents. Writ or other process, confession of judgment, cognovit, appeals, warrants, etc., letters of administration, tes: tamentary, etc.

Manifests at custom-liouse, or anywhere else, or for any purpose.

Mortgage, of any kind.
Passage ticket, to any place in the world.
Pawners' checks,
Power of attorney for any purpose.
Probate of will, of any kind.
Promissory note for anything.
Protest of any kind.
Quit claim deed.

Receipt. Now generally exempted, and if included in present law in any case, will be hereafter exempted.

Sheriff's returu.
Trust deed.
Warehouse receipt.
Warrant of attorncy.
Weigher's return of any character.

The tax of two cents on checks, drafts and
orders is all of Schedule B that is retained.
The duties on the articl 8

BW in this SCHEDULE C. seheuule have not been changed by the late act. The following named articles should be stamped as before :

All proprietary medicines,
All perfumery and cosmetics.
All friction matches.
Wax tapers.
Cigar lights.
Playivg cards.

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