rr HJ in r 5321 Us \863>a (^ v iP H > W c -H m iP m I BANCROFT LIBRARY THE LIBRARY OF THE UNIVERSITY OF CALIFORNIA SECOND EDITION. ^ ^p*}***^ % W. CONTAINING ALL THE ACTS OF CONGRESS, A N 1) P K C 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 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 mirasSSStamps P art i cu ^ ar instrument, shall be used for any other purpose, or if 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 8tamps adhCSiVe 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 privilege of furnishing, without expense to the United States, in Schedule C. 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 objects or purposes, shall have knowingly or fraudulently in his, s a mps rfeitlDg 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, |^]? t f e ' et J ote 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- accepting the same, place thereupon a stamp, indicating the duty land - 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, and is hereby, authorized to sell to and 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, collectors 011 10 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 five hundred dollars, ten per centum. The Commissioner 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 for any 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 be of opinion that such instrument is not chargeable with any stamp duty, it shall be lawful for him, and lie is hereby 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 to the same, as being chargeable with stamp 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- i. T. -In j. it- pames not to re- to any person any dispatch or message without an adhesive Seive messages stamp denoting the duty imposed by this act being affixed to a without stamp. 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 plicable) all the articles or objects enumerated in schedule duties - 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 arations, compositions, articles, or things, including perfumery, Mat ou s amp " 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 r> i i. . r. \ f prescriptions oi tormula is published in either of the dispensatories, formularies, college or phar- or text books in common use among physicians and apothecaries, SI r pbySI ~ Penalty for re- 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, moving stamps who shall take off, remove, or detach, or cause or permit, or named^nsched- su ^ er to be taken off, or removed or detached, any stamp, or who 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, Se^ot^o^be 1 " before the duty thereon shall have been fully paid, by affixing stam^ 111011 * thereon the proper stamp, as in this act provided, or who shall 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 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 or m aker of anv of the articles or commodities, as aforesaid, or to make month- ...," , * ,, , -, iy statement of his chief workman, agent, or superintendent, shall at the end of articles remov- eac ^ an( j everv m onth make and sign a declaration in writing that Proviso. 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. Agreement or contract, other than those speci- fied in this schedule : 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 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- ment of any sum of money exceeding twenty and 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 Exceeding two hundred dollars and not exceeding three hundred and fifty dollars, fifteen cents Exceeding three hundred and fifty dollars and not ex- ceeding five hundred dollars, twenty cents Exceeding five hundred dollars and not exceeding seven hundred and fifty dollars, thirty cents Exceeding seven hundred and fifty dollars and not exceeding one thousand dollars, forty cents Exceeding one thousand dollars and not exceeding fif- teen hundred dollars, sixty cents Duty. Dolls, cts. Agreement. Bank check.' Bills of exc'nge (inland). 10 15 20 30 40 60 10 Duty. Dolls, eta. Exceeding fifteen hundred dollars and not exceeding 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 j n 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 Bill of lading or receipt (other than charter-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, 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 Bills of lading. 11 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- ment of any sum of money, or for the due execu- tion or performance of the duties of any office, and to account for money received by virtue thereof, fifty cents 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 Certificate of stock in any incorporated company, twenty-five cents 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 For a sum exceeding fifty dollars, twenty-five cents.. . 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 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 For a sum exceeding one hundred dollars, five cents. . Certificate of any other description than those speci- fied, ten cents Charter-party. Contract or agreement for the char- ter of any ship or vessel, or steamer, or any letter, 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 Exceeding three hundred tuns, and not exceeding six hundred tuns, five dollars Duty, Dolls, cts. Bond. 50 25 ~_ Certificate. 2o 10 25 25 2 5 10 Charter-part] 3 00 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. Any dispatch or message, the charge for which for the first ten words does 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- 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 Dispatch, (tele- graphic). Kntry of goods. 13 Lease. 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 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 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 Protest. 15 property of any kind held on storage in any pub- lic or private warehouse or yard, twenty-five cents Legal documents, writ, or other original process by which any suit is commenced in any court of record, either law or equity, fifty cents 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 B on 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. Duty. Dolls, cts. 20 Legal document 50 Proviso. SCHEDULE C. Medicines or preparations. For and upon every packet, box, bottle, pot, phial, or other inclosure, containing any pills, powders, tinctures, troches or 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 Medicines or preparation* 16 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 fifty cents 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, tooth wash, 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 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 Where 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 Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail Duty. Dolls, cts. 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 amend an act entitled "An Act to provide Internal Revenue to support the Government and to pay Interest on 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 first, eighteen hundred and sixty-two, and all sub- sequent Acts in relation thereto which have been or may be 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 r a e m a S m SSt bout 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 i^a?eir ndi8Crim " want ^ the 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- No document ^ on ^ an Act ent M 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 Before it can be tne ^ a ^ a ^ oresa ^j or an y c0 Py thereof, shall be admitted or used used in evi- as evidence in any Court until a legal stamp or stamps, denoting muS e 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 is conditional 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 policy, in whatever form, will be subject to stamp duty. Permits or agreements by which the terms of a policy are waived or changed in any respect, are subject to stamp as agreements. A lease, 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 also unlawful, and the cancellation of a stamp on a paper (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. Bank-check, (Sight-draft, or Order) 2 " Inland Bill of Exchange, (Draft, or Note) 5 " H 10 " 15 " (( it 20 " " t< 30 " it k (c 40 M 60 " " " 1 00 " " '< 1 50 Foreign Bill of Exchange, (Draft, or Note) 3 " ({ it 5 " " 10 " " 15 " 20 " < " 30 " < 50 " u 70 " " " 1 00 BUI of Lading 10 " Express 1 2 " 5 " Bond 50 " " 25 " Certificate 2 " 5 " 10 " 25 " Charter party 3 00 " 5 00 " 10 00 Contract 10 " Conveyance 50 " 1 00 2 00 " 5 00 10 00 20 00 Telegram 1 " 3 " Entry of goods 25 " " 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 Mortgage I 50 " " 1 00 2 00 " 5 00 " 10 00 15 00 Passage ticket 50 " " 1 00 Power of Attorney 10 " " " 25 " 1 00 Probate of Will 50 " " " 1 00 " " 2 00 " 5 00 " 10 00 " " 20 00 Protest 25 " Warehouse receipt 25 " Legal document 50 " Proprietary Stamps Medicines, Perfumery, etc 1 " U < << U Q " II It (( (t Q It It on an y 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- sons, firm, company, or corporation, who shall issue tickets or contracts of insurance against fatal or non-fatal injury to persons Sa^"eiers e 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, receipts! ana * shall be subject to all the provisions and regulations of exist- 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 bunion COm r 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* agents or attorneys, and shall have one or more adhesive stamps, s ampc . ^ 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- That nothing herein contained shall apply to any transaction by Jofnf, &c nmeilt 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 voM r if b not with this act, shall be wholly and absolutely void; and in addi- made in accord- tion to the penalties provided in the act to which this is an JJg 8 with this amendment, any party to said contract may, at any time within one year from the date of the contract, bring suit before anyp ena i ty . 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). _., nnn A- n -r^ ii i i i i i p Not exceeding h 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 said, and not exceeding ninety-three days, including the grace, 93 da y s ' 3 cents - from date or sight, of three cents (03). If payable at any time not less than ninety-three days, as 4 months G and g 3 aforesaid, and not exceeding four months from date or sight and days, 4 cents, grace, of four cents (04). 36 Not exceeding If payable at any time not less than four months, as aforesaid, 6 months and 3 , r / -..'. ,, j. t., . , : - # days, o cents, and not exceeding six months from date or sight or grace, of six cents (06). Exceeding six If payable at any time exceeding six months from date or cents"! 1 *' 10 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 cite 's ^ents 111 cert ificates f an y other description than those specified in said 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 Foreign passage States to & foreign port, costing thirty dollars or less, fifty cents 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 11 cv to trsiisicr an interest not the profits or accumulations of any corporation or association, if tencents* 5 ' ^ or a sum llot exceecnn g fifty dollars, ten cents (10 ). On any policy of insurance or other instrument, by whatever insurance pre- name the same 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 cents" 8 $500 ' ^ persons, when the consideration shall not exceed five hundred 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 j m jl ar instruments or documents when made or issued in the United States; and the party to whom the same is issued, liy whom stamp- or hy w j 1Qm j t ig tQ be uged? slmll? before uging tne samej affix thereon the stamp or stamps indicating the duty required. Any mortgage or personal bond for the payment of money, or Morteaire or as secui 'ily * or tne payment of any definite or certain sum of 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- signed, or otherwise conveyed, or shall be made as security for ^^tg gg* 10 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- pay, or pensions, or to the receipt thereof from time to time, or L indemnity awarded for depredations and injuries by certain bands 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 compa- ^ec. 10* And be it further enacted, That on and after the 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 tb district^ f ex P ress 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 be it further enacted, That in any collection Commissioner district where, in the judgment of the Commissioner of Internal authorized to Revenue, the facilities for the procurement and distribution of o l rs"vith C 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, in advance, require of any such collector a bond, with sufficient sureties to an amount equal to the value of any stamped 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 of, and for the payment, monthly, of all quan- 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 instruments affixed thereto or used thereon, and the initials of the persons S a C ourt! ampC 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, offered are imported or are of foreign or domestic manufacture, ^^ mns * ha Y e \ 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" tured and sold or removed, without being charged with duty, and factored in . ' & ii 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 goods, when manufactured in such warehouses, may be removed ^ . , . tit- t- no May be removed tor exportation, under the direction ot the revenue officer having without excise charge thereof, without being charged with duty, and without or stamp duty ' 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 for exportation, under the direction of the proper officer of the 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 prosecution and punishment of all offenses, and for the recovery, collection, distribution, and remission, of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, clause, matter, and thing 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. Agreement or Contract other than specified, and Appraisement for every sheet 05 Bank Check, Draft, or Order for payment of any sum exceed- ing $20 at sight or on demand.. . 02 Bill op Exchange, (Inland) draft, or order for the payment of any sum of money exceeding twen- ty dollars, otherwise than at sight or on demand, and any promissory note (and any mem- orandum, check, receipt, or other written or printed evi- dence of an amount of money to be paid on demand, or at a time designated, shall be con- sidered as a promissory note) upon every sum of $200, or fractional part thereof, if on demand, or not exceeding 33 days time, including the grace, from the date or sight 01 If payable not less than 33 or more than 63 days from date or sight including grace 02 Do. 63 days or more than 93 davs 03 " 93 "" " 4 mos. 04 " 4 months " 6 " 06 If payable at any time exceeding 6 months from date or sight. . . 10 Bills op Exchange or Orders for Payment drawn or purporting to be "drawn in any foreign country, but payable in the United States, must have placed thereon an ad- hesive Stamp of proper value, such as is required for Inland Bills of Exchange. Penalty, paying or negotiating the same without such Stamp, 100. Bills op Exchange (Foreign) or Letters of Credit drawn in but payable out of the United States, if drawn singly or otherwise than in a set of three or more, are sub- ject to the same rates as Inland Bills of Exchange. Bills op Exchange (Foreign) drawn in sets of three or more, for every Bill of each set, when the sum made payable shall not exceed $150, or equivalent thereof in any foreign currency 03 " exc'g $160 and not exc'd $250.. 05 " " 250 " " 500.. 10 Dol. cts. exc'g 500 and not ex'g $1,000.. 15 " " 1,000 " " 1,500.. 20 " " 1,500 " " 2,250.. 30 " " 2,250 " " 3,500.. 50 " " 3,500 " " 5,000.. 70 " " 5,000 * " 7,500.. 1 00 " for every $2,500, or fractional part thereof, additional 30 Bill op Lading, or receipt for goods, &c, to be exported from a port or place in the United States, to any foreign port or place 10 Bill op Sale, (vessel) or any part thereof not exceeding $500 25 $500 to $1,000 50 Bill op Sale, etc. , for every $1,000 or fraction thereof over $1,000 50 Bond for indemnifying any person who shall have become bound, or engaged as surety 50 Bond of any description, other than such as are required in legal pro- ceedings, and such as are not otherwise charged 25 Certificate op Stock in an in- corporated company 25 Certificate of Profits, or mem- orandum of interest in any in- corporated company for not less than $10, nor over $50 10 " Ditto for over $50 25 Certificate of Damage, and all documents issued by Port "Ward- ens, Marine Surveyors, &c 25 Certificate of Deposit, for not exceeding $100 02 " exceeding $100. . . -. 05 Certificate of any other descrip- tion 05 Charter Party, when the regis- tered tonnage does not exceed 150 tons 1 00 ' ' exceeding 150, and not exceed- ing 300 3 00 " exceeding 300 and not exceed- ing 600 tons 5 00 " exceeding 600 tons 10 00 Contract Notes 10 Contracts for the purchase or sale of gold or silver coin, or bul- lion, and contracts for the loan of money or currency, secured by pledge or deposit of gold or silver coin of the United States, if to be performed after a pe- 42 Dol. cts. riod exceeding 3 days to be in writing and on the amount so loaned one-half of one per ct. and six per cent, per annum interest. Conveyance, when the considera- tion or value is over $100, and not above $500 50 over $500 and not above $1,000 1 00 " 1,000 " " 2,500 2 00 " 2,500 " " 5,000 5 00 " 5,000 " " 10,000 10 00 " 10,000 " " 20,000 20 00 for every additional $10,000 or fractional part 20 00 Customs' Entry for goods not ex- ceeding $100 in value 25 " exceeding $100, and not ex- ceeding$500 50 " exceeding $500 1 00 Entry for withdrawal from Bond- ed Warehouse , 50 Insurance Policy, Marine, In- land, or Fire, when premium does not exceed $10 00 10 Exceeding $10 00 25 " Life, when not exceeding $1,000 25 " " exceeding $1,000 and not exceeding $5,000. " " exceeding $5,000 Each assignment or transfer of a policy must pay same duty as original. Lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, &c, for not exceeding 3 yrs. Exceeding three years 1 00 Each assignment or transfer of a lease must pay same duty as original. Lottery Ticket, when retail price of ticket does not exceed $1 00 For every additional dollar and fraction thereof 50 Manifest for Customs' Entry or Clearance of a vessel to a for- eign port, if under 300 tons.. . . 1 00 " exceeding 300 and not exceed- ing 600 tons, 3 00 " exceeding 600 tons 5 00 Mortgage, or Personal Bond, for the payment of money, or as security for the payment of any definite or certain sum of 50 1 00 50 50 10 50 Dol. cts. money, for every sum of $200, or any fractional part thereof. Each assignment or transfer of a mortgage must pay same duty as original. Passage Ticket, by any vessel from a port in the U. S. to a foreign port, costing $30 or less Costing over $30 1 00 Power op Attorney for Sale or transfer of any scrip or certifi- cate of profits, etc., etc., if for a sum not exceeding $50 10 Exceeding $50 25 " or Proxy for Voting at election for officers of any incorpora- ted company or society, ex- cept religious, charitable, or literary societies, or public cemeteries 10 " to Receive or Collect Rents. . . 25 " to Sell and Convey real estate, or to Rent or Lease the same, and to perform any acts not hereinbefore specified 1 00 Probate of Will or Letters of Ad- ministration, when the estate or effects do not exceed $2,500 ex'g $2,500 and not ex'g $5,000 50 1 00 2 00 5 00 20,000 50,000 100,000 10 00 150,000 20 00 ,000 or 10 00 25 5,000 " 20,000 ". 50,000 " 100,000 every additional fractional part. . Protest of Note, Bill of Exchange, Acceptance, Check, or Draft, or any Marine Protest, by Notary Public or other authorized officer Telegraphic Dispatch or Mes- sage, the charge for which, for the first ten words, does not exceed 20 cents 01 " ditto, when the charge exceeds 20 cents for ditto 03 Warehouse Receipt for any Goods, Merchandise, or Property held on Storage, in any public or private warehouse or yard 25 Writ or other Power by which any Suit is commenced in any Court of Record, either Law or Equity, except issued by a Justice of the Peace, or in any Criminal Suits commenced by the United States or any State 50 [It is the ruling of the Department that all copies of charter parties, leases, etc., shall be stamped the same as the original, if such copies are to be relied on as evidence. Alias and pluries summons are to be stamped the same as the original process.]