STAMP DUTIES.

Attest

ACKNOWLEDGEMENT or Proof of a Deed Mortgage, or other
Stamped Instruments, requires no additional stamp.
ing or Witnessing of papers requires no stamp.
AFFIDAVITS.-Each jurat

[But if the affidavit is a part of an Acknowledgement of a Deed or
other stamped instrument, it requires no stamp.]

Affidavits in suits or legal proceedings, exempt.

....

...........

AGREEMENT, CONTRACT, APPRAISEMENT, not otherwise
specified; each sheet or piece of paper..
Renewal or Continuance of an Agreement or Contract, same
stamp as original instrument.

Agreement covers almost every ccnceivable written obliga-
tion wherein parties agree to do, or not to do any thing.
If an instrument contains several agreements, contracts or
appraisements, which if separate would each require a stamp,
it must be stamped accordingly, the aggregate amount for all.
ALTERATIVES.-Each Package, Bottle, Box, Vial, Pot, Packet,
or other inclosure, retailing at twenty-five cents or less,.

....

And for each 50c. or fraction thereof over $1, an additional
duty of..

Anodynes, Aromatic Suuff, Bitters, Catarrh Snuff, Chemical Preparations, Cordials, Cosmetics, Dentifrice, Glycerin Lotions, Perfumery, Pills, Tonic Mixtures, Vermifuge, Ointments, Pastes, Drops, Waters, Essences, Spirits, Hair Oil, Pomade, Extracts, Powders, Tinctures, Troches, Lozenges, Sirups, Plasters, Liniments, Salves, and all other Specific, Patent, or Proprietary Medicines, Preparations, or Compositions whatsoever, same rates of duty as Alteratives. APPRAISEMENT.-See Agreement.

APPLICATIONS for, or any other paper relating to Bounty, Pensions, or Back Pay; no stamp.

ASSIGNMENT of Mortgage, Lease, or Insurance Policy, requires same stamp as Original Instrument.

AMBROTYPES.-See Photographs.

BANK-CHECKS, SIGHT DRAFTS, MONEY-ORDERS, Sight
or Demand, drawn on any Bank, Banker, or Trust Company,
for any sum of money whatsoever..

Drawn on any other person or corporation, $10 or less; no
stamp.

Over $10,.....

[Confined solely to Checks and Drafts at sight or demand.]

2

2

2

Checks dated ahead require stamps as Promissory Notes or
Inland Bills.

[Checks of a Bank upon itself, for dividends or other purposes, re-
quire stamps.]

BILLS OF EXCHANGE.-Inland Bill, Draft, Money Order,
Promissory Note, or any Memorandum, Check, Receipt, or
other written or printed evidence of an amount of money to
be paid on demand or at a time designated:

$100 or less,.

Over $100, for every additional $100 or fraction thereof,.
Foreign Bills of Exchange, or Letters of Credit, drawn in,
but payable out of the United States, not drawn in sets of
three or more, treat as Inland Bills.

[If in duplicate, both must be stamped.]

.....

But, in sets of three or more, every Bill of each set, if for
$100 or less,..
Over $100, for each additional $100 or fraction thereof,....
Bills, Drafts, Orders, &c., drawn or purporting to be drawn
out of, but payable within the United States, must, before
acceptance or payment, be stamped as Inland Bills or Pro-
missory Notes.

[Penalty for omission, Two Hundred Dollars.]

BILL OF LADING or receipt for Goods to be Exported (other
than Charter Party) within United States,. . . .
To foreign ports (except British North America,)..

BILL OF SALE of a Vessel or Ship, or any part thereof:

Consideration $500 or less,.

Over $500 to $1,000,...

Over $1,000, for each additional $500 or fraction,..

BOND for indemnifying, for payment of money:

$1,000 or less,. . . .

Over $1,000, for each additional $1,000, or fraction thereof, 50
Bond for performance of Official Duties,.

50

$1

Bond, Personal, for security, same as Mortgage, (which see.)
Bond for any other purpose not specified,.

25

BROKER'S NOTE, or Mem. of Sale by Brokers,.

10

"BOND AND MORTGAGE" require but one stamp. See Mortgage

BOUNTY, Back-Pay, and Pension Papers, exempt.

CARDS.-Playing Cards. per pack, retailing at 18c. or less..... 2

Over $1.00 per pack, for each additional 50c. or fraction

thereof,..

5

Certificate of Stock in any corporation,.

Certificate of Profits, accumulations or interest in any cor-
poration; less than $10, no stamp ; $10 to $50, 10c.; over $50
and not over $1,000,....

Over $1,000, for each additional $1,000 or fraction thereof,.
Certificate of Damage, or any other document by Port War-
den or Marine Surveyor,..

Certificate of Weights or Measurements; no stamp.
Certificate of the Record of a Deed or other Instrument in
Writing; no stamp.

Certificate of any other kind, not elsewhere specified,..
[This includes every Certificate that has or may have a legal value in
Courts. (except those specially provided for), including Certificate
that a Mortgage has been satisfied and paid, Marriage, Baptismal,
Burial, and other Certificates; but Certificates, Warrants, Orders
and Drafts, by one State, County, Town, or City Officer on another,
need not be stamped.]

CHECK.-See Bank Check.

CLEARANCE.-See Manifest.

CONVEYANCE or Deed of Real Estate.-If the consideration

or value is $500 or less,.

Over $500, for every additional $500 or fraction thereof,.
Deed of

Trust for security, stamp same as Mortgage,

25

(which see.)
Bond for a Deed.-Bond stamp....
Sheriff's Deed requires Conveyance stamp.

Deed of Land to Widow, in lieu of Dower.-Stamp for ac-
tual consideration.

[No additional stamp required for Acknowledgement. Deeds made
in any foreign country must be stamped, as above, by party here
to whom issued.]

CHARTER PARTY.-Contract or Agreement for the Charter of
any Ship, Vessel, or Steamer of

[Each copy of Charter Party Contracts must be stamped.]

$10.

Renewal or Continuance requires same stamp as original

Charter.

CONTRACT.-See Agreement.

CONFESSION OF JUDGMENT, or Cognovit :

For $100 or over,.

[Except where the tax for the writ of a commencement of suit has
been paid.]

CIGAR LIGHTS and Wax Tapers:

Each package containing 100 or less,...

over 100 and not over 200,.

Each additional 100 or fraction thereof,..

......

50

242

DAGUERREOTYPES.-See Photographs.

DOCUMENTS from FOREIGN COUNTRIES must, before use, be stamped by the party to whom issued, like domestic instru

ments.

DOUBLE INSTRUMENTS, or Documents covering several matters, require a stamp for each that would demand a stamp if separate.

DRAFTS-See Bank Check and Bill of Exchange.

ENTRY OF GOODS at Custom-House, $100 or less, 25c.; $100 to
$500, 50c.; over $500,.

ENTRY for withdrawing Goods from Bonded Warehouse,...
FRICTION MATCHES.-Each package of

100 matches or less..

Over 100 and not over 200,..

Each additional 100 or fraction thereof,.

GAUGER'S RETURNS for 500 gallons gross or less,.

Over 500 gallons gross,..

INSURANCE POLICY or Renewal.-Fire, Inland, or Marine.
Premium $10 or less, 1c.; over $10 to $50,.

Over $50,...

Insurance Policy.-Life.-$1,000 or less, 25c; $1,000 to
$5,000, 50c.; over $5,000,.

[But Life Renewals" require no stamp unless the Policy has laps-
ed or expired by limitation; then it must be restamped.]
Insurance Policy.-Assignment or Transfer of.-Same stamp
as original Policy.

Indorsements by which the terms of a Policy are varied or
changed in any respect, require Agreement stamps,.
[But Indorsements" on Open Policies do not require separate

stamps.]

.......

An Open Policy requires but one stamp,...
"Certificates" issued from an Open Policy, must bear Insur
ance stamps.

Insurance Tickets against injury by travel, no stamp.

Deposit Notes of Mutual Insurance Companies, no stamp. LEASE for House or Lands, if the Rent or Rental value is $300 per annum or less,..

.....

5

50

50

60

If over $300, for each additional $200 or faction thereof... 50
[Assignment or Transfer of a Lease requires same stamp as original
instrument. Acknowledging, witnessing or attesting, requires
no additional stamps.]

LEGAL DOCUMENTS.-See Writ, Warrant, etc.

LETTERS OF ADMINISTRATION.-See Probate of Will.
LETTERS OF CREDIT.-See Bills of Exchange.-Foreign.
MARINE SURVEYOR,-See Certificate.