other evidence of deposit payable in gold or silver coin, shall be made exceeding in amount the par value of the coin pledged or deposited as security; and any such loan so made or attempted to be made shall be utterly void; Provided, That if gold or silver coin be loaned at its par value it shall be subject only to the duty imposed on other loans; Provided, however, That nothing herein contained shall apply te any transaction by or with the government of the United States..

UNSTAMPED CONTRACTS TO BE VOID.

SEC, 5, And be it further enacted, That all contracts, loans, or sales of gold and silver coin and bullion, not made in accordance with this act, shall be wholly and absolutely void; and in addition to the penalties provided in the act to which this is an amendment, any party to said contract may, at any time within one year from the date of the contract, bring suit before any court of competent jurisdiction to recover back, for his own use and benefit, the money paid on any contract not made in accordance with this act.

LOANS ON DEMAND,

SEC. 6. And be it further enacted, That section one hundred and ten be, and hereby is, amended as follows: 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, shall be considered as a promissory note within the meaning of that section, and shall be stamped accordingly.*

BILLS OF EXCHANGE, ETC,

Any inland bill of exchange, draft, or order for the payment of any sum of money exceeding twenty dollars, otherwise than at sight or on demand, and any promissory note shall (in lieu of the duties prescribed in the foregoing schedule) have a stamp or stamps affixed thereon denoting a duty as follows, viz, upon every sum of two hundred dollars 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 one cent.

* This provision does not affect the rates of duty upon checks, drafts, &c. ander the old Law.

If payable at any time exceeding thirty-three days as aforesaid, and not exceeding sixty-three days, including the grace, from date or sight, of two cents.

If payable at any time exceeding sixty-three days, as aforesaid, and not exceeding ninety-three days, including the grace, from date or sight, of three cents.

If payable at any time exceeding ninety-three days, as aforesaid, and not exceeding four months from date or sight and grace, of four cents.

If payable at any time exceeding four months, as aforesaid, and not exceeding six months from date or sight, and grace, of six cents.

If payable at any time exceeding six months from date or sight and grace, of ten cents.

GENERAL CERTIFICATES.

The schedule is so amended that the stamp duty on certificates of any other description than those specified in said schedule, in lieu of ten cents as therein prescribed, shall be five cents.

PASSAGE TICKETS.

On passage tickets by any vessel from a port of the United States to a foreign port, costing thirty dollars, or less, fifty

cents.

POWERS OF ATTORNEY TO SELL STOCK, ETC.

On any power of attorney for the sale or transfer of any scrip or certificate of profits, or memorandum, showing an interest in the profits or accumulations of any corporation or association, if for a sum not exceeding fifty dollars, the duty shall be ten cents.

POLICIES OF INSURANCE.

On any 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 sea, or by fire, or other peril of any kind, made by any insurance company or its agents, or by any other company or person, in which the premium or assessment shall not exceed ten dollars, ten cents.

BILLS OF SALE OF VESSELS.

On any bill of sale by which any ship or vessel, or any part thereof, shall be conveyed to or vested in any other person or persons when the consideration shall not exceed five hundred dollars, there shall be affixed a stamp or stamps denoting a duty of twenty-five cents.

If the consideration exceeds five hundred and does not exceed one thousand dollars, the duty shall be fifty cents.

If the consideration exceeds one thousand dollars, for each and every additional amount of one thousand dollars, or any fractional part thereof, in excess of one thousand dollars, the duty in addition shall be fifty cents.

ASSIGNMENT OF MORTGAGE, ETC.

On each and every assignment or transfer of a mortgage, lease, or policy of insurance, a stamp duty shall be paid equal to that imposed on the original instrument

FOREIGN INSTRUMENTS FOR USE IN THE UNITED STATES SUBJECT

TO STAMP.

Any power of attorney, conveyance, or document of any kind made, or purporting to be made, in any foreign country to be used in the United States, shall pay the same duty as is required by law on similar instruments or documents when made or issued in the United States; and the party to whom the same is issued or by whom it is to be used, shall, before using the same, affix thereon the stamp or stamps indicating the duty required.

DUTY ON BOND AND MORTGAGE.

Any mortgage or personal bond for the payment of money, or as security for the payment of any definite or certain sum of money, in lieu of the duties imposed as prescribed in the foregoing Schedule (B), shall have a stamp or stamps affixed thereon denoting a duty upon every sum of two hundred dollars, or any fractional part thereof, of ten cents.

STAMP DUTY LIMITED TO ONE THOUSAND DOLLARS.

No conveyance, deed, mortgage, or writing, whereby any lands, tenements, realty, or other property shall be sold,

STAMP DUTY ON CHARTER PARTIES.

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granted, assigned or otherwise conveyed, or shall be made as security for the payment of any sum of money, shall be required to pay a stamp duty of more than the sum of one thousand dollars, anything to the contrary notwithstanding.

SOLDIERS' PENSION AND BOUNTY PAPERS EXEMPT.

No stamp duty shall be required on powers of attorney or any other paper relating to applications for bounties, arrearages of pay, or pensions, or to the receipt thereof from time to time, or indemnity awarded for depredations and injuries by certain bands of Sioux Indians.

BONDS, NOTES, ETC.

No stamp duty is required on warrant of attorney accompanying a bond or note, when such bond or note shall have affixed thereto the stamp or stamps denoting the duty required; and whenever any bond or note shall be secured by a mortgage but one stamp duty shall be required to be placed on such papers: Provided, That the stamp duty placed thereon is the highest rate required for said instruments, or either of them.

WEIGH TICKETS, ETC., EXEMPT.

Nor on certificates of the measurement or weight of animals, wood, coal, or other articles; nor on deposit notes to mutual insurance companies for insurance upon which policies subject to stamp duties have been, or are to be, issued; nor on any certificate of the record of a deed or other instrument in writing, or of the acknowledgment or proof thereof by attesting witnesses.

EXPRESS COMPANIES EXEMPT FROM STAMP DUTY.

The duty or stamps required for transportation by express companies and others is hereby repealed, and such transportation shall be exempt from stamp duty.

STAMP DUTY ON CHARTER PARTIES.

Stamp duty on a contract or agreement for the charter of any ship, or vessel, or steamer, as now provided for in Schedule B, or any letter, memorandum, or other writing between the captain, master, or owner, or person acting as agent of any ship, or vessel, or steamer, and any other person or persons for or relating to the charter of such ship, or vessel, or steamer, if the registered tonnage of such ship or vessel, or steamer, does not exceed one hundred and fifty tons, shall be one dollar. Exceeding one hundred and fifty tons and not exceeding three hundred tons, three dollars,

Exceeding three hundred tons and not exceeding six hundred tons, five dollars.

Exceeding six hundred tons, ten dollars.

CANCELLATION OF STAMPS.

SEC. 7. And be it further enacted, That the Commissioner of Internal Revenue be, and he is hereby authorized to prescribe such method for the cancellation of stamps as a substitute for or in addition to the method now prescribed by law as he may deem expedient and effectual. And he is further authorized in his discretion to make the application of such method imperative upon the manufacturers of proprietary articles, and upon stamps of a nominal value exceeding twentyfive cents each

CANAL AND TURNPIKE COMPANIES.

SEC. 8. And be it further enacted, That, on and after the passage of this act, any person or persons owning or possessing, or having the care or management of any canal company or canal navigation or slack-water corporation, or turnpike companies, being indebted for any sum or sums of money for which bonds or other evidences of indebtedness have been issued, payable in one or more years after date, upon which interest is, or shall be, stipulated to be paid, or coupons representing the interest, shall be or shall have been issued to be paid; and all dividends in scrip or money, or sums of money thereafter declared due or payable to stock-holders of any canal navigation, or slack-water or turnpike company, as part of the earnings, profits, or gains, of said companies, shall be subject to and

PAY A DUTY OF THREE PER CENTUM

on the amount of all such interest, or coupons, or dividends, whenever the same shall be paid. And said canal companies or canal navigation, or slack-water corporations, or turnpike companies, or any person or persons owning, possessing, or having the care or management of any canal company, or canal navigation or slack-water corporation, or