STAMP ТАХ. ACCEPTANCE. - See "Protest." ACCUMULATIONS in incorporated company. See "Certificate." ACKNOWLEDGMENT or proof of a deed or other instrument in writ ing by attesting witnesses, does not require a stamp. Amendments, Or by a justice of the peace. Decision October 7, 1862. ADMINISTRATION (Letters). See "Probate." AFFIDAVIT. -The form of an affidavit, "sworn," &c., is not a certificate under the law, and does not require a stamp. Decision October 7, 1862. AGREEMENT or contract, other than those specified in Schedule B, any appraisement of value or damage, or for any other purpose, for every sheet or piece of paper upon which either of the same shall be written, stamp 5 cents. Schedule B. Agreement for the hire, rent, or use of lands. See "Lease.” ANODYNES. - See "Medicines." APPRAISEMENT. - See "Agreement." AROMATIC CACHOUS. See "Perfumery." ASSIGNMENT of Lease. - Same stamp as on original instrument. Amendments, Sec. 6. See "Lease." Assignment of Mortgage. Same stamp as the original instrument. Amendments, Sec. 6. See "Mortgage." Assignment of Policy of Insurance. - A stamp equal to the original instrument. See "Insurance." ATTORNEY. See "Power of Attorney," "Letter of Attorney." BILL OF EXCHANGE (foreign) or letter of credit drawn in, but payable out of the United States, if drawn singly, or otherwise than in a set of three or more, according to the custom of merchants and bankers, shall pay the same rates of duty as inland bills of exchange or promissory notes. If drawn in sets of three or more, for every bill of each set where the sum made payable shall not exceed $150, 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, stamp 3 cents: above $150 and not above $250, 5 cents; above $250 and not above $500, 10 cents; above $500 and not above $1000, 15 cents; above $1000 and not above $1500, 20 cents; above $1500 and not above $2250, 30 cents; above $2250 and not above $3500, 50 cents; above $3500 and not above $5000, 70 cents; above $5000 and not above $7500, $1; and for every $2500 or part thereof in excess of $7500, 30 cents. Sche dule B. When foreign bill of exchange is drawn abroad, but payable in United States, the acceptors must place thereon a stamp of the same value as upon inland bills. Payment, negotiation, offer in payment, or taking the same in payment, if unstamped, render the offenders liable to a fine of $100. Sec. 101. See "Protest." Bill of exchange (inland), draft, or order for the payment of any sum of money exceeding $20, otherwise than at sight or on demand, and any promissory note, shall have a stamp or stamps affixed thereon denoting a duty, upon every sum of $200 or any fractional part thereof, if payable on demand or at any time not exceeding thirty-three days, including the grace, from the date or sight, of 1 cent. If payable at any time not less than thirty-three days, as aforesaid, and not exceeding sixty-three days, including the grace, from date or sight, of 2 cents. If payable at any time not less than sixty-three days, as aforesaid, and not exceeding ninetythree days, including the grace, from date or sight, of 3 cents. If payable at any time not less than ninety-three days, as aforesaid, and not exceeding four months from date, or sight and grace, of 4 cents. If payable at any time not less than four months, as aforesaid, and not exceeding six months from date, or sight and grace, of 6 cents. If payable at any time exceeding six-months from date or sight and grace, of 10 cents. Amendments, Sec. 6. Bill of exchange, draft, order, or promissory note, signed, issued, accepted, or paid, without being duly stamped, subjects the offenders to fine of $200. Sec. 100. See "Protest." "Promissory Note." BILL OF LADING or receipt (other than charter-party) for any goods, merchandise, or effects, to be exported from a port or place in the United States to any foreign port or place, stamp 10 cents. Sche dule B. See "Manifests." BILL OF SALE, to transfer ship or vessel. If the consideration does not exceed $500, stamp 25 cents. If it exceeds $500 and is less than $1000, 50 cents. Above $1000, for every additional $1000 and fractional parts, 50 cents. Amendments, Sec. 6. BITTERS. - See "Medicine.". BOND of any description other than such as may be required in legal proceedings, and such as are not otherwise charged, stamp 25 cents. Schedule B. Bond of indemnity to surety, or for the execution of an office, and to account for money received therefor, stamp 50 cents. Sche dule B. When a bond or note is secured by mortgage, but one stamp is required for both papers. Amendments, Sec. 6. See "Unstamped Instruments,” “Personal Bond," "Warrant of Personal bond. See" Mortgage." BOUNTIES (Soldiers').-Powers of attorney or applications for bounties, arrearages of pay, or pensions, or receipts therefor from time to time, do not require stamps. Amendments, Sec. 6. Bounty land instruments, documents, and papers, need no stamp. Decision. BROKER'S NOTE. - See "Contract." ERTIFICATE of profits, or any certificate or memorandum showing an interest in the property or accumulations of any incorporated company, if for a sum not less than $10 and not exceeding $50, stamp 10 cents. For a sum exceeding $50, 25 cents. Certificate of damage, or otherwise, and all other certificates or documents issued by any port warden, marine surveyor, or other person acting as such, stamp 25 cents. Certificate of deposit of any sum of money in any bank or trust company, or with any banker or person acting as such, if for a sum not exceeding $100, stamp 2 cents. For a sum exceeding $100, 5 cents. Certificate of any other description than those specified, 10 cents. Schedule B. Certificate of stock in an incorporated company, stamp 25 cents. Schedule B. Certificate of stock in corporations require a stamp, at the expense of the person for whom the certificate is issued. Decision No. 70, February, 1863. Certificates other than specified in Schedule B (named above), stamp 5 cents. Amendments, Sec. 6. Certificates which may have a legal value in any court of law or equity, require stamps. Decision No. 30, October, 1862. Certificates, orders, and warrants and drafts by one state officer on another, for the purpose of carrying on the internal business of government, or by city, county, or town officers, do not require stamps. Decision No. 30, October, 1862. Certificate of record of deed or other instrument does not require a stamp. Amendments, Sec. 6. Certificate of profits in a corporation. See "Power of Attorney." See "Marriage," "Conveyance," "Affidavit,” “Measurement," CHARTER-PARTY for any ship, vessel, or steamer, a stamp duty :If the registered tonnage does not exceed 150 tons, $1. If it exceeds 150 and not exceeding 300 tons, $3. If it exceeds 300 and not exceeding 600 tons, $5. If it exceeds 500 tons, $10. Amendments, Sec. 6. CHECK.-Bank check, draft, or order for the payment of any sum of money exceeding $20, drawn upon any bank, trust company, or any person or persons, companies or corporations, at sight or on demand, stamp 2 cents. Schedule B. Checks drawn by bankers, brokers, and others on themselves, in the adjustment of outside accounts, require to be stamped. Deci sion. See "Protest," "Pawnbrokers." CHEMICALS or medicines, when offered for sale under a name not laid down in the Pharmacopeia, Dispensatories, text-books, or journals mentioned in Sec. 107 of the Excise Law--and where the claim on the label is, "prepared by no other person than - ," which is in substance a claim to an exclusive right-are liable to a proprietary stamp. Decision February 13, 1863. CITY OFFICERS. -See "Certificate." COAL. Measurement certificates do not require stamps. Amendments, COIN, gold or silver, or bullion. Contracts for the loan of money thereon, if to be performed after a period exceeding three days, must be written or printed, and signed by the parties, their agents, and attorneys. They must be stamped equal in amount to one-half of one per cent, and interest at the rate of 6 per cent. per annum, on the amount loaned, pledged, or deposited. Renewals of such loans, pledges, &c., shall be subject to the same duty as the first loan or pledge. Loans in currency, upon the pledge of coin or bullion, or upon certificates or evidences of deposit in gold or silver coin, shall not exceed the par value of the coin. Gold or silver coin loaned at its par value shall only be liable to the duty imposed on other loans. Loans, or contracts, or sales of gold and silver coin or bullion, not made in accordance with the act, are void. Any party to such a contract may bring suit within a year, and recover back the money paid on the same. Amendments, Secs. 4 and 5. CONTRACT, broker's note, or memorandum of sale of any goods or merchandise, stocks, bonds, exchange, notes of hand, real estate, or property of any kind or description issued by brokers or persons acting as such, stamp 10 cents. Schedule B. See "Agreement." Contract for the use or rent of lands. See "Lease." CONVEYANCE, deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, stamps as follows: When the value or consideration is between $100 and $500, $0.50 10,000 20,000, 20.00 For every additional $10,000, or fractional part thereof, in excess of $20,000, $20. Schedule B. The ordinary acknowledgment by the grantor of deeds and other instruments, before a justice of the peace or notary public, is part of the deed, and does not require a separate stamp. But a certificate that "A. B. was justice," &c., would require a stamp. Decision October 7, 1862. Where property is sold specially subject to mortgage, the stamp on the deed must be proportioned to the equity conveyed. Thus, where the amount or value of the property after deducting the mortgage is $3500, a conveyance stamp to cover that amount is required-in that case a $5 stamp. Decision. Deed, mortgage, or writing, whereby any lands, tenements, realty, or other property shall be sold, granted, assigned, or otherwise conveyed or made as security for the payment of any money, is not to pay a greater stamp duty than $1000. Amendments, Sec. 6. Conveyance made in a foreign country. See "Power of Attor ney." COUNTY OFFICERS. - See "Certificate." CORDIALS. - See "Medicines." COSMETICS. -See "Stamps," " Perfumery." CRIMINAL PROCESS issued by any state, needs no stamp. Sche dule B. CUSTOM-HOUSE ENTRY. - See "Manifest." DEED. See "Certificate of Record,” “Acknowledgment,” “Conveyance," "Unstamped Instruments." DEED OF TRUST. -See “Stamp.” DENTIFRICE. -See "Cosmetics,” “Perfumery." DISPATCH. See "Telegraphic Dispatch." DIVIDEND. - See "Income." DOCUMENT made in a foreign country. See "Power of Attorney." See "Stamps," " Unstamped Instruments." DRAFT. See "Bill of Exchange (Inland),” “Promissory Note,” “ Check," "Protest." DROPS. See "Medicines." ENTRIES of any goods, wares, or merchandise, at any custom-house, either for consumption or warehousing, not exceeding $100 in value, stamp 25 cents; exceeding $100, and not exceeding $500 in value, 50 cents; exceeding $500 in value, $1. Entry for the withdrawal of any goods or merchandise from bonded warehouse, 50 cents. Schedule B. See "Manifest." ESSENCES. See "Medicines,” “Perfumery." EXTRACTS. See "Perfumery." GAINS, Profits, &c. -See "Income." GOLD COIN, Loans upon. See "Coin." HAIR DYE.-See "Perfumery." HAIR OIL. See “Perfumery." HAIR RESTORATIVE.-See "Perfumery." HIRE of land. - See "Lease." INDEMNITY. - See "Bond." INLAND BILL. See “Promissory Note,” “Bill of Exchange (Inland).” INSTRUMENT. -See "Stamps,” “Unstamped Instruments,” “Conveyances." Instrument in writing. See "Certificate of Record," "Acknowledgment." INSURANCE (Life). - Policy of insurance, or other instrument, by whatever name the same shall be called, whereby any insurance shall be made upon any life or lives, when the amount insured shall not exceed $1000, stamp 25 cents; exceeding $1000, and not exceeding $5000, 50 cents; exceeding $5000, $1. Insurance policy or ticket against injuries to persons while travelling, needs no stamp. Amendments, Sec. 3. Life insurance policies require stamps. Conditional policy that the assured is to pay a certain sum of money annually, or at any other stated period, do not require that the receipts shall be stamped. Renewals of expired policies require stamps. Permits or agreements to vary the terms of a policy, require stamps as "agreements." Decision October, 1862. Marine, Inland, and Fire Insurance. Each policy of insurance or other instrument, by whatever name the same shall be called, by which insurance shall be made or renewed upon property of any description, whether against perils by the sea or by fire, or other peril of any kind, made by any insurance company, or its agent, or by any other company or person, stamp 25 cents. Schedule B. If the amount of the premium does not exceed $10, stamp 10 cents. Amendments, Sec. 5. Deposit notes in mutual insurance companies for insurance, upon |