SIR:

(No. 31.)

JULY 26, 1864.

Each person giving a receipt upon

Under the act of June 30th, 1864, (which, so far as stamp a pay roll, and re- duties are concerned, takes effect on the 1st day of August, 1864,) ceiving $20, must where several parties sign a pay roll, each for a separate and affix a stamp. distinct amount of money, a stamp will be required for each sig

The pay

nature, provided each amount of money exceeds $20. The law
requires that each person who receipts for $20, or more, should
affix and cancel a two-cent stamp. Receipts on pay rolls are the
separate receipts of each person that signs the roll.
roll is not a single instrument, but an assemblage or agglomera-
tion of instruments, without a single principle of legal unity to
hold them together. The instrument is complete as to the par-
ties, the railroad company and the employé, when executed by
the employé, without waiting for the signature or concurrence
of any other employé. If a single stamp should be affixed, and
that stamp sufficient only for a hundred, and the roll should be
signed by an hundred and two, how could it be said that it was
stamped for any certain hundred of the signers, and not for any
certain two? It would be impossible to appropriate the stamp, and
therefore impossible to stamp the paper in that way.

I speak of the ordinary pay rolls, and give no opinion as to any other.

The same rule applies to receipts for dividends, on dividend sheets.

SCHEDULE OF STAMP DUTIES,

FROM AND AFTER AUGUST 1, 1864.

Acknowledgment of deeds,

Affidavit,

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in suits or legal proceedings,

Agreement or appraisement, (for each sheet, or piece of paper on

which the same is written,).

Assignment or transfer of mortgage, lease, or policy of insurance, the same duty as the original instrument.

of patent right,

Bank Checks, drafts, or orders, &c., at sight or on demand,
Bills of Exchange, (Foreign,) drawn in, but payable out of, the Unit-
ed States, each bill of set of three or more, must be
stamped.

For every bill of each set, where the sum made payable
does not exceed $100, 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,

For every additional $100, or fractional part thereof in
excess of $100,

(Foreign,) drawn in, but payable out of, the United
States, (if drawn singly or in duplicate,) pay the same
duty as Inland Bills of Exchange.

[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 country, but
payable in the United States, must, before paying or
accepting the same, place thereupon a stamp indicating
the duty.]

Bills of Exchange, (Inland,) draft, or order, payable otherwise than
at sight or on demand, and any promissory note, whether
payable on demand or at a time designated, (except
bank notes issued for circulation, and checks made and
intended to be, and which shall be, forthwith presented
for payment,) for a sum not exceeding $100,
For every additional $100, or fractional part thereof,
[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 Lading, of vessels for ports of the United States or British

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North America,

or receipt for goods, to any foreign port,

Bill of Sale of any vessel, or part thereof, when the consideration

does not exceed $500,

exceeding $500, and not exceeding $1,000,

exceeding $1,000, for each $500, or fractional part thereof,
of personal property, (other than ship or vessel,)

..50 66

Bond, personal, for the payment of money. (See Mortgage.)

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official,

for indemnifying any person for the payment of any sum
of money, where the money ultimately recoverable
thereupon is $1,000, or less,

where the money recoverable exceeds $1,000, for every
additional $1,000, or fractional part thereof,
Bonds.-County, city, and town bonds, railroad and other corpora-
tion bonds, and scrip, are subject to stamp duty. (See
Mortgage.)

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of any description, other than such as are required in legal
proceedings, and such as are not otherwise charged in
this Schedule, .

Certificates of deposit in bank, sum not exceeding $100,

of deposit in bank, sum exceeding $100,
of stock in an incorporated company,

general,

of record upon the instrument recorded,
of record upon the book,.

of weight or measurement of animals, coal, wood, or oth-
er articles, except weighers' and measurers' returns,

of a qualification of a justice of the peace, commissioner
of deeds, or notary public,.

of search of records,

that certain papers are on file,

of redemption of land sold for taxes,

Stamp Duty.

$1.00

. 50 cents.

50

25

5

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5

5

66

5

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5

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5

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of profits of an incorporated company for a sum not less
than $10 and not exceeding $50,

. 10

exceeding $1,000, for every additional $1,000, or frac-
tional part thereof,

of damage, or otherwise, and all other certificates or doc-
uments issued by any port warden, marine surveyor, or
other person acting as such,

Certified Transcripts of judgments, satisfaction of judgments, and of

all papers recorded or on file,

[N. B.-As a general rule, every certificate which has, or
may have, a legal value in any court of law or equity,
will require a stamp duty of 5 cents.]

Charter Party, or letter, memorandum, or other writing between the
captain, owner, or agent of any ship, vessel, or steamer,
and any other person, relating to the charter of the
same, if the registered tonnage of said ship, vessel, or
steamer does not exceed 150 tons,

Check, draft, or order for the payment of any sum of money exceeding $10, drawn upon any person other than a bank, banker, or trust company, at sight or on demand,

Conveyance, deed, instrument, or writing, whereby lands, tenements, or other realty sold, shall be conveyed, the actual value of which does not exceed $500,

exceeding $500, and not exceeding $1,000,

for every additional $500, or fractional part thereof in
excess of $1,000,

Endorsement of any negotiable instrument,

Entry of any goods, wares, or merchandise at any custom-house, either for consumption or warehousing, not exceeding $100 in value,

exceeding $100, and not exceeding $500 in value,
exceeding $500 in value,

for the withdrawal of any goods or merchandise from
bonded warehouse,

Gaugers' returns, if for quantity not exceeding 500 gallons, gross,

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exceeding 500 gallons,

Insurance, (Marine, Inland, and Fire,) where the consideration paid for the insurance, in cash, premium notes, or both, does not exceed $10,

exceeding $10, and not exceeding $50,
exceeding $50,

. 10

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Insurance, (Life,) when the amount insured does not exceed $1,000, 25

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exceeding $1,000, and not exceeding $5,000,
exceeding $5,000,

limited to injury to persons while travelling,

Lease of lands or tenements, where rent does not exceed $300 per

exceeding $300, for each additional $200, or fractional
part thereof in excess of $300,

perpetual, subject to stamp duty as a "conveyance," the
stamp duty to be measured by resolving the annual
rental into a capital sum.

clause of guaranty of payment of rent, incorporated or in-
dorsed, five cents additional.

Manifest for custom-house.entry or clearance of the cargo of any ship,
vessel, or steamer for a foreign port, if the registered
tonnage of such ship, vessel, or steamer does not exceed
300 tons,

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exceeding 300 tons, and not exceeding 600 tons,

66 600 tons,

Measurers' Returns, if for quantity not exceeding 1,000 bushels, exceeding 1,000 bushels,

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Mortgage, trust deed, bill of sale, or personal bond for the payment
of money exceeding $100, and not exceeding $500,
exceeding $500, for every additional $500, or fractional
part thereof in excess of $500,

Pawners' Checks,
Pension Papers.-Powers of attorney, and all other papers relating
to applications for bounties, arrearages of pay, or pen-
sions, or to receipt thereof,

Passage Ticket from the United States to a foreign port, costing not
more than $35,

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costing more than $35, and not exceeding $50, Passage Ticket, for every additional $50, or fractional part thereof in excess of $50,

Stamp Duty.

Power of Attorney to sell or transfer stock, or collect dividends thereon, 25 cents.

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to vote at election of incorporated company,

to receive or collect rents,

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to sell, or convey, or rent, or lease real estate,
for any other purpose,

Probate of Will, or letters of administration, where the value of both

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real and personal estate does not exceed $2,000,

for every additional $1,000, or fractional part thereof in
excess of $2,000,

bonds of executors, administrators, guardians, and trus-
tees, are each subject to a stamp duty of
certificate of appointment,

Protest upon bill, note, check, or draft,

Promissory Note.-(See Bills of Exchange, Inland.)

deposit note to mutual insurance companies, when policy
is subject to duty,

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 judgment, or decree of
any court,

Sheriff's return on writ, or other process,

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50 cents.

Trust Deed, made to secure a debt, to be stamped as a mortgage.
conveying estate to uses, to be stamped as a conveyance.
Warehouse Receipt for any goods, wares, or merchandise, not other-
wise provided for, deposited or stored in any public or
private warehouse, not exceeding $500 in value,
exceeding $500, and not exceeding $1,000,
exceeding $1,000, for every additional $1,000, or frac-
tional part thereof in excess of $1,000,
for any goods, &c., not otherwise provided for, stored or
deposited in any public or private warehouse or yard, . 25
Writs and Legal Documents.

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Writ, or other original process by which any suit is com-
menced in any court of record, either of law or equity, 50
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 cognovit for $100,
or over, except in cases where the tax for a writ has
been paid,

Writs, or other process on appeals from justices' courts, or
other courts of inferior jurisdiction, to a court of record, 50
Warrant of distress, when the amount of rent claimed
does not exceed $100, .

Warrant of distress, when amount exceeds $100,
Writs, summons, and other process issued by a justice of
the peace, police or municipal court, of no greater juris-
diction than a justice of the peace in the same State,
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,