Treasurer. of statements first received. The County Auditor shall thereupon charge the License Collector with the statements returned and filed, so that the account shall show the amount of money collected for said tax. The License Collector shall, on the License same day, pay over to the County Treasurer all moneys col- Collector to lected for passenger tax, taking duplicate receipts therefor, pay over to one of which he shall immediately file with the County Auditor, and the County Auditor shall credit the License Collector with the amount so expressed in said receipts. The County Auditor shall, upon the same day, make duplicates of all statements filed with him by the License Collector, and transmit the me to the Controller of State. SEC. 22. Section ninety-seven of said Act is hereby amended so as to read as follows: tax. Section Ninety-Seven. The License Collectors of the sev- Collector of eral counties in the State, shall be ex officio collectors of the passenger passenger tax, as provided in this Act, and shall be entitled to receive and retain five per centum of all moneys paid to them for said tax. SEC. 23. Section one hundred and thirty-nine of said Act is hereby amended so as to read as follows: Section One Hundred and Thirty-Nine. The several County Sale of Treasurers, and the State Treasurer, shall sell the stamps re- stamps. quired by this Act, to all persons who apply therefor. On any sale of stamps, made at any one time, by said County or State Treasurer, of fifty dollars, and not exceeding one hundred dollars, the purchaser shall be allowed a commission of five per commission. cent.; on any sale of one hundred dollars, and not exceeding five hundred dollars, a commission of eight per cent.; and on any sale, at any one time, of any amount over five hundred dollars, a commission of ten per centum. When any sale is made by said County or State Treasurer, on which the commission to the purchaser is allowed, he shall take a receipt from the purchaser, showing the amount and value of said stamps, and the amount of money paid for the same, which receipt shall be presented, on final settlement, to the State Treasurer, who shall give credit for the full amount of such receipt, specifying the amount of per centage allowed to the County Treasurer presenting said receipts. The County Treasurers shall be allowed, to their own use, a commission of three per centum on the amount of all moneys received by them from sale of stamps, under the foregoing provisions of this Act. All moneys arising from the sale of stamps, under the provisions of this Act, after paying the commission allowed herein, shall be placed in the General Fund of the State. SCHEDULE-STAMP DUTIES. Affidavits, five cents. Affidavits, Affidavits in legal proceedings, exempt. Acknowledgments of deeds, exempt. Acknowledgments. Agreement or appraisement, for each piece of paper on Agreement. which the same is written, five cents. Assignment or transfer of mortgage, lease, or policy of in Assignment. surance, the same duty as the original instrument. Bank checks. Bills of exchange. Bills of sale. Bonds, Certificates. Assignments on certificates of shares of stock in any incorporated company, for which a new certificate is issued, exempt. Bank checks, drafts, or orders at sight, or on demand made and payable in the State, two cents. Bills of exchange, drawn in, but payable out of, the State of Nevada, each bill, or set of three or more, must be stamped; for every bill of each set, five cents. Drawn in, but payable out of, the United States (if drawn singly or in duplicates) pay the same duty as inland bills of exchange. The acceptor, acceptors, payee or payees, of any bill of exchange, or order for the payment of any sum of money, drawn out, or purporting to be drawn out, of this State, must, before paying or accepting the same, place thereon a stamp indicating the duty. Any promissory note, whether payable on demand, or any time designated, for a sum not exceeding one hundred dollars, five cents. For every additional one hundred dollars, or fractional part thereof, five cents. (The warrant of attorney, to confess judgment on a note or bond, is exempt from stamp duty, if the note or bond is properly stamped.). Bills of sale of personal property, five cents. Bond, personal, for the payment of money, the same as mortgage. Bonds, official, one dollar. Bond, for indemnifying any person for the payment of any sum of money, when the money ultimately recoverable thereon is one thousand dollars or less, fifty cents. Bond, when the money recoverable exceeds one thousand dollars, for every additional thousand, or fractional part thereof, fifty cents. Bonds, railroad and other corporation bonds and scrip, are subject to stamp duty, same as mortgage. Bonds, of any description, other than such as are required in legal proceedings and such as are not otherwise charged in the schedule, twenty-five cents. Certificates of deposit, sum not exceeding one hundred dollars, two cents. Certificates of deposit, sum not exceeding one hundred dollars, two cents on each one hundred dollars or fractional part thereof. Certificates of stock in incorporated companies, twenty-five cents. Certificates, general, five cents. Certificates of record, on the instrument recorded or entered upon the book, exempt. Certificates of weight, animals, coal, wood or other article (except ores) exempt. The certificates of a qualification, or official character, of a Justice of the Peace, Commissioner of Deeds, or Notary Public, or other officer, five cents. Certificate of search of record, five cents. Certificate that certain papers are on file, five cents. Certificate that certain papers cannot be found, five cents. Certificate of redemption of land sold for taxes, five cents. Certificates of birth or death, exempt. Certificate of marriage, one dollar. Certificate of qualification of school teacher, five cents. Certificates of profit in incorporate company, for a sum not less than ten dollars, and not exceeding fifty dollars, ten cents. Exceeding fifty, and not exceeding one thousand, twenty-five cents. Exceeding one thousand, and for every additional one thousand, or fractional part thereof, twenty-five cents. Certificates of transcript of judgments, or satisfaction of judgments, and of any paper or papers recorded, or on file, five cents. (N. B.-As a general rule, every certificate which has, or may have, a legal value in a court of law or equity, will require a stamp duty of five cents.) Check, draft, or order, for the payment of any sum of money Check, draft, exceeding ten dollars, drawn upon any person, at sight or on or order. demand, two cents. Contract, same as agreement. Contract. Conveyance, deed, instrument, or writing, whereby lands, Conveyance. tenements, or other realty, sold, shall be conveyed, the actual consideration of which does not exceed five hundred dollars, fifty cents. Exceeding five hundred dollars, and not exceeding one thousand dollars, one dollar. For every additional five hundred, or fractional part thereof, in excess of one thousand dollars, fifty cents. Endorsement of a negotiable instrument, exempt. - Endorse Insurance (Fire)-When the consideration paid for the in- ment. surance, in cash premium notes, does not exceed ten dollars, ten cents. Exceeding ten dollars, and not exceeding fifty, twenty-five cents. Exceeding fifty dollars, fifty cents. Insurance (Life)-When the amount insured does not ex- Insurance. ceed one thousand dollars, twenty-five cents. Exceeding one thousand dollars, and not exceeding five thousand, fifty cents. Exceeding five thousand, one dollar. .Insurance limited to injury to persons while traveling, exempt. Lease of land or tenements, when rent does not exceed three hundred dollars per month, fifty cents. Lease exceeding three hundred dollars per month, for each additional two hundred dollars, or fractional part thereof, in excess of three hundred dollars, fifty cents. Lease. Mortgage, trust deed, bill of sale, or personal bond, for the Mortgage. payment of money exceeding one hundred dollars, and not exceeding five hundred dollars, fifty cents. Exceeding five hundred, for every additional five hundred, or fractional part thereof, in excess of five hundred, fifty cents; but mortgages shall not be stamped; provided, the note for which the mortgage was given to secure has been stamped. Pawners' checks, five cents. Powers of attorney, or other written authority to sell or transfer stock, or collect dividends thereon, twenty-five cents. Proviso. Pawners' Powers of Probate of will. Bonds, executors. Appoint ments. Protest. Deposit note. Quit claim deed. Receipt. Satisfaction. Sheriff's returns. Trust deed. Warehouse receipts. Summons. Powers of attorney to vote at election of incorporated company, ten cents. Powers of attorney to receive or collect rents, twenty-five cents. Powers of attorney to sell or convey, or rent or lease, real estate, one dollar. Powers of attorney for any other purpose, fifty cents. Powers of attorney to receipt for shares of stock in any incorporated company in lieu of shares of stock surrendered, exempt. Probate of wills, or letters of administration, when the value of both real and personal estate does not exceed two thousand dollars, one dollar. For every additional one thousand dollars, or fractional part thereof, in excess of two thousand dollars, fifty cents. Bonds of executors, administrators, guardians and trustees are each subject to a stamp duty of one dollar. Certificates of appointments, five cents. Protest upon bill, note, check or draft, twenty-five cents. Deposit note with insurance companies, when policy is subject to duty, exempt. Renewal of, subject to the same duties as other promissory notes. Quit-claim deeds to be stamped as a conveyance, except when given as a release of a mortgage, by the mortgagee or his assignee or assignors to the mortgagor or successor in interest, in which case it is exempt. Receipt for the payment of money where the amount exceeds twenty dollars, or for the delivery of personal property, two cents. For the satisfaction of any mortgage, or judgment, or decree of any court, exempt. Sheriffs' returns on writs or other process, exempt. Trust deed made to secure a debt, to be stamped as a mortgage. Trust deed conveying estate to uses, to be stamped as a convoyance. Warehouse receipts for any goods or merchandise, not otherwise provided for, deposited or stored in any public or private warehouse, not exceeding five hundred dollars in value, ten cents. Exceeding five hundred, and not exceeding one thousand, twenty cents. Exceeding one thousand, for every additional one thousand, or fractional part thereof, in excess of one thousand, ten cents. For any goods, etc., not otherwise provided for, stored or deposited in any public or private warehouse, twenty-five cents. WRITS AND LEGAL DOCUMENTS. Summons issued from any court of record, or from any Justice of the Peace court, fifty cents. Where voluntary appearance is made, the complaint or account filed with the Justice shall be stamped the same as summons. Upon any confession of judgment or cognovit, except in case where the tax for a summons or upon the account has been paid, fifty cents. Notices of appeal to any higher court, fifty cents. All papers in tax suits, exempt. Official documents, instruments and papers issued or vised [used] by officers of the State, exempt. Notice of appeal. Writs, etc. CHAP. LXXX.-An Act in relation to the Distribution of the [Approved March 1, 1866.] The People of the State of Nevada, represented in Senate and decisions of Court. SECTION 1. The Judges of the Supreme Court of this State Distriare hereby authorized and directed to distribute copies of the butions of volumes of the reports of the decisions of the Supreme Court Supreme of this State, by such means of transportation, and such routes, as the said Judges shall deem most convenient, as follows: To each department of the National Government, one copy; to the Library of Congress, two copies; and to each of the States and organized Territories of the Union, two copies. CHAP. LXXXI.-An Act for the Relief of the Chief of Police of Virginia City. [Approved March 1, 1866.] The People of the State of Nevada, represented in Senate and Alderman of Birdsall. SECTION 1. The Board of Aldermen of Virginia City, Storey county, are hereby authorized and directed to audit and allow directed to the claim of George W. Birdsall, Chief of Police of said city, audit claim in such sum or sums as may make the monthly salary of said officer, from and after [the] seventeenth of September, eighteen hundred and sixty-five, equal to the amount, per month, said officer received prior to that date, as incumbent of said office. |