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Stamp Duties

Promissory Note.-(See Bills of Exchange, Inland.) deposit note to mutual insurance compa

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nies, when policy is subject to duty......exempt. renewal of, subject to same duty as an original note.

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.

Receipt for the payment of any sum of money or debt due exceeding $20, or for the delivery of any property.....

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for satisfaction of any mortgage or judg

2 cts.

ment or decree of any court... ........exempt Sheriff's return on writ or other process.............................................exempt Trust Deed, made to secure a debt, to be stamped as a

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mortgage.

conveying estate to uses, to be stamped as
conveyance.

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Warehouse Receipt for any goods, wares, or merchandise not otherwise provided for, deposited or stored in any public or private ware-exempt. house, not exceeding $500 in value....... exceeding $500, and not exceeding $1,000. exceeding $1,000, for every additional $1,000, or fractional part thereof in excess of $1,000.........

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for any goods, &c, not othewise provided for, stored or deposited in any public or private warehouse or yard............. Writs and Legal Documents :

Writ, or other original process by which
suit is commenced in any court of record,
either of law or equity.......

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50 cte.

50 cts.

Writ, or other original process issued by
a court not of record, where the amount
claimed is $100 or over.....
Upon every confession of judgment or cog-
novit for $100, or over, except in cases
where the tax for a writ has been paid.. 50 ctε
Writs, or other process on appeals from
justices' courts, or other courts of infe-
rior jurisdiction, to a court of record.... 50 cta
Warrant of distress, when the amount of

rent claimed does not exceed $100........ 25 cta.

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Stamp Duties.

50 cts.

Warrant of distress when amount exceeds
$100..............
Writs, summons, and other process issued
by a justice of the peace, police or mu-
nicipal court, of no greater jurisdiction
than a justice of the peace in the same
State........
...........exempt.
Writs, and other process in any criminal
or other suits commenced by the United
States in any State.....
Official documents, instruments, and papers
issued or used by officers of the United
States Government..........

GENERAL REMARKS.

..exempt.

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Revenue stamps may be used indiscriminately upon any of the matters or things enumerated in Schedule B, except proprietary and playing card stamps, for which a special use has been provided.

Postage stamps can not be used in payment of the duty chargeable on instruments.

It is the duty of the maker of an instrument to affix the stamp thereto and to cancel the same in the manner required by law. Proper cancellation is essential.

Under the provisions of section 158, an instrument subject to stamp duty, but issued without a stamp or with an insufficient one, may be so stamped by the Collecter as to be as valid to all intents and purposes (except as against rights acquired in good faith before such stamping and the recording of the instrument, if a record be required) as if properly stamped when made or issued. Such an instrument, issued at a time when and in a place where no collection district was established, may be stamped by the party who issued it or by any party having an interest therein at any time prior to January 1, 1867, and the legal effect of the stamp thus affixed will be the same as though affixed by the Collector. When originals are lost the necessary stamps may be affixed to copies.

Suits are commenced in many States by other process than writ, viz.: summons, warrant, publication, petition, etc., in which cases, these, as the original processes, severally require stamps.

The jurat of an affidavit, taken before a Justice of the Peace, Notary Public, or other officer duly authorized to take affidavits, is held to be a certificate, and subject to a stamp duty of five cents, except when taken in suits or legal proceedings.

Certificates of Loan, in which there shall appear any written or printed evidence of an amount of money to be paid on demand, or

at a time designated, are subject to stamp duty as "Promissory Notes."

When two or more persons join in the execution of an instrument, the stamp to which the instrument is liable under the law may be affixed and cancelled by either of them; and "when more than one signature is affixed to the same paper, one or more stamps may be affixed thereto representing the whole amount of the stamp required for such signature."

No stamp is required on any warrant of attorney accompanying a bond or note when such bond or note has affixed thereto the stamp or stamps denoting the duty required; and whenever any bond or note is secured by mortgage, but one stamp duty is required on such papers, such stamp duty being the highest rate required for such instruments, or either of them. In such case a note or memorandum of the value or denomination of the stamp affixed should be made upon the margin or in the acknowledgment of the instrument which is not stamped.

THE CIVIL RIGHTS BILL.

An Act to protect all persons in the United States in their civil rights, and furnish the means of their vindication.

Be it enacted, &c., That all persons born in the United States and not subject to any foreign power, excluding Indians, not taxed, are hereby declared to be citizens of the United States; and such citizens of every race and color, without regard to any previous condition of slavery or involuntary servitude, except as a punishment for crime whereof the party shall have been duly convicted, shall have the same right in every State and Territory in the United States to make and enforce contracts; to sue, be parties, and give evidence; to inherit, purchase, lease, sell, hold, and convey real and personal property; and to full and equal benefit of all laws and proceedings for the security of person and property as is enjoyed by white citizens, and shall be subject to like punishment, pains, and penalties, and to none other, any law, statute ordinance, regulation, or custom, to the contrary notwithstanding.

SEC. 2. That any person who, under color of any law, statute, ordinance, regulation, or custom, shall subject, or cause to be subjected, any inhabitant of any State or Territory to the deprivation of any right secured or protected by this act, or to different punishment, pains, or penalties on account of such person having at any time been held in a condition of slavery or involuntary servitude, except as a punishment for crime whereof the party shall have been duly convicted, or by reason of his color or race, than is prescribed for the punishment of white persons, shall be deemed guilty of a misdemeanor, and, on conviction, shall be punished by fine not exceeding one thousand dollars, or imprisonment not exceeding one year, or both, in the discretion of the court.

SEC. 3. That the district courts of the United States, within their respective districts, shall have, exclusively of the courts of the several States, cognizance of all crimes and offences committed against the provisions of this act, and also, concurrently with the circuit courts of the United States, of all causes, civil and criminal, affecting persons who are denied or cannot enforce in the courts or judicial tribunals of the State or locality where they may be any of the rights secured to them by the first section of this act; and if any suit or prosecution, civil or criminal, has been or

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