Exceeding $35, and not exceeding $50.. And for every additional $50, or fractional part thereof, in Passage tickets to ports in British North America.. Pawners' checks..... Power of attorney for the sale or transfer of any stock, bonds, or scrip, or for the collection of any dividends or interest thereon.. 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.. 1 00 1 00 exempt. 5 25 10 Power of attorney to receive or collect rents... 25 same. 890 Power of attorney for any other purpose..... effects for or in respect of which such probate or letters of 1 00 50 exempt. Exceeding $1000, and not exceeding $2000.... 1.00 Exceeding $2000, for every additional $1000, or fractional 50 Promissory note. (See Bill of Exchange, inland.) Deposit note to mutual insurance companies, when policy is exempt. Renewal of a note, subject to the same duty as an original note. Protest of note, bill of exchange, acceptance, check, or draft, or any marine protest... Quit-claim deed to be stamped as a conveyance, except when given as a release of a mortgage by the mortgagee to the mortgagor, in which case it is exempt; but if it contains covenants may be subject as an agreement or contract. Receipt for satisfaction of any mortgage or judgment or decree of any court..... *Receipts for any sum of money or for the payment of any debt, or for a draft or other instrument given for the payment of money; exceeding $20, not being for satisfaction of any mortgage or judgment or decree of court. (See Indorsement.) Receipts for the delivery of property... Repealed by Act of 1870. 25 exempt. 2 exempt. Renewal of agreement, contract or charter, by letter or otherwise, same stamp as original instrument. Sheriff's return on writ, or other process.. exempt. Trust deed, made to secure a debt, to be stamped as a mortgage. Warehouse receipts.. exempt. Warrant of attorney accompanying a bond or note, if the bond or note is stamped.... exempt. Weigher's returns... exempt. Official documents, instruments and papers issued by officers exempt. Official documents, instruments and papers issued by the exempt. CANCELLATION. In all cases where adhesive stamps are used for denoting the tax upon an instrument, the person or party using or affixing them must so affix them that the entire surface of each and every stamp shall be exposed to view, and must cancel them by writing or imprinting upon each stamp with ink the initials of his name, and the date (year, month, and day) on which the same is attached or used. When stamps are printed upon checks, &c., so that in filling up the instrument the face of the stamp is, and must necessarily be, written across, no other cancellation will be required. All cancellation must be distinct and legible, and except in the case of proprietary stamps from private dies no method which differs from that above described can be recognized as legal and sufficient for stamps under Schedules B and C. STAMPING OF INSTRUMENTS BY COLLECTORS. Any person having an instrument about to be issued, may present it to the collector, who, under the authority conferred upon him by section 162, will so stamp it as to place the sufficiency of that particular instrument beyond all question so far as stamp duties are concerned. The provisions of the section can in no case be applied to an instrument after it has been issued or used. The collector should decline to stamp or impress an instrument, under this section, until the stamp duty with which he thinks it chargeable has been paid. In cases of reasonable doubt he is recommended to obtain the opinion of this office before affixing his stamp, unless immediate action is essential to the interests of the parties concerned. Two metallic stamps--one, "Stamp duty paid," and the other, "Not subject to stamp duty," have been furnished to collectors for use under section 162; they should never be used under section 158; should never be used except upon such instruments as are presented for the collector's stamp before they have been issued or used. Any person who has made, signed or issued an instrument subject to stamp duty unstamped or insufficiently stamped, or any person having an interest therein, may present it to the collector of the proper district, who, upon payment of the price of the proper stamp required by law, a penalty of fifty dollars, and, where the whole amount of the tax denoted by the stamp required exceeds fifty dollars, on payment also of interest at the rate of six per centum from the day on which such stamp ought to have been affixed, is required by law to affix the stamp and to note upon the margin of the instrument the date of his so doing, and the fact that such penalty has been paid. This duty is obligatory upon the collector, and he has no legal right to refuse to perform it. When an instrument is presented to a collector to be stamped, under the provisions of section 158, he is authorized to remit the penalty, if it shall be proven to his satisfaction that such instrument was issued without the necessary stamp by reason of accident, mistake, inadvertence, or urgent necessity, and without any willful design to defraud the United States of the duty, or to evade or delay the payment thereof; provided, such instrument is presented to him for that purpose, and the stamp tax chargeable thereon is paid within twelve calendar months after the making or issuing thereof. Interest can not be remitted. The collector's marginal note should be in substance as follows: Internal revenue stamps to the amount of $- affixed to this instrument and canceled by me at the request of day of 18. Penalty $ and interest $- collected, (or penalty remitted and interest $ collected, if that be the fact.) this Part of section four of an act entitled "An Act to reduce internal taxes and for other purposes," approved July 14, 1870: SEC. 4. And be it further enacted, That on and after the first day of October. eighteen hundred and seventy, the stamp tax imposed in schedule B, on promissory notes for a less sum than one hundred dollars, and on receipts for any sum of money, or for the payment of any debt, and the stamp tax imposed in schedule C, on canned and preserved fish, be, and the same are hereby, repealed. And no stamp shall be required upon the transfer or assignment of a mortgage, where it cr the instrument it secures has been once duly stamped. Approved July 14, 1870. DIGEST OF THE STATUTES OF THE STATE OF LOUISIANA. ABSENTEE. Prescription as 1. [SEC. 2.] The laws of prescription now existing, whereby absentees and non-residents of the State are entitled to longer periods 1848-60. than persons present or residents in the State, before prescription to non-residents can be acquired against them, are abolished; and hereafter absenteeand non-residents of the State are to stand on the same footing, in relation to the laws of prescription, as persons present or residents of the State; provided, that this section shall not apply to any prescription of one year or less. ACCOUNT. Accounts to be 1. [SEC. 4.1 The money accounts of this State shall be expressed in dollars or units, cents or hundredths, and mills or thousandths; 1855-39. and all accounts in banks and public offices, and all proceedings in kept in dollars the courts of this State, shall be kept in conformity herewith. and cents. 1855-78. 1. [SEC. 11.] Whenever the testamentary executor, or any other administrator of a succession, shall suffer ten days to elapse after in ten days after his confirmation or appointment, without having either qualified or To qualify withtheir appointment. session. sales, by whom made. caused an inventory to be at least begun, the Judge shall forthwith and ex officio appoint a successor in office, as if no such officer had been confirmed or appointed. [SEC. 18.] All sales of property of succession, of property 1865-20-Extra belonging to minors, or in which minors are interested, of property Administrator's of interdicted persons and property surrendered, made pursuant to an order or decrce of any court of this State, may be made either by the Sheriff or by an auctioneer of the parish or city in which such sale is to be made, or by the representatives of successions, by tutors of minors, by curators of interdicted persons, or by syndics of insolvents, as the case may be; and it shall be the duty of the court ordering the sale, to direct that the same be made by the Sheriff, or by such auctioneer as shall be selected by the parties, or by representatives of the succession, the tutors of the minors, the curator of interdicted persons, or the syndic of the insolvent, as the case may be. 1870-120. Public administrator for each parish to be appointed. PUBLIC ADMINISTRATOR. 3. [SEC. 1.] The Governor of the State of Louisiana shall appoint a suitable person to be known as the Public Administrator, for each and every parish in the State, whose duties and powers shall be as follows: In all intestate successions when there is no surviving husband, or wife, or heir present or represented in the State, the Public Administrator of the parish shall be appointed by the Judge of the proper court to administer the same. |