Schedule (B) of Stamp Duties on Documents.

ACKNOWLEDGMENT (vide Conveyance).
ADMINISTRATION-(vide Probate of Will).
ADOPTION OF CHILDREN, certificate of

Duty. Dolls. cts. Exempt.

AGREEMENT OR CONTRACT (other than those hereinafter speci

fied) for each sheet or piece thereof

AMICABLE ACTION, (Am. Sci. fa.) with Confession of Judgment

without

APPRAISEMENT, general; each sheet

APPROBATION OF OVERSEERS in insane and spendthrift cases
ARTICLES OF COPARTNERSHIP, each sheet

SHIPPING,

66

ASSIGNMENT Of Mortgage, Lease, or Policy of Insurance is sub

ject to the same stamp duty as that imposed on the
original instrument.

" Bond with covenant or guarantee of the amount due

thereon, or of collection thereof
Letters Patent

Bill of Lading

Judgment

•

ATTESTATION--(vide General Certificate).
BANK CHECKS. (See Checks.)
BILLS OF EXCHANGE (inland), Drafts, Checks or orders drawn

upon places other than the place of issue, at sight or on demand, pay the same rates of duty as Bank Checks Bills of Exchange (inland), Drafts, etc., exceeding $20,00, otherwise than at sight or on demand; and all promissory notes (except circulating Bank notes), for every sum of $200, or fractional part thereof, if payable on demand, or not exceeding thirty-three days including the grace from the date or sight

Exceeding 33, and not exceeding 63

[N. B.-Premium, Deposit and Stock Notes issued
and used by Mutual Insurance Companies which
have been held to be within the meaning of this
clause, are exempt from stamp duty under the Act
of March 3rd.]

BILLS OF EXCHANGE (foreign) or letters of credit, drawn out of
but payable in the U. S.; and all such bills drawn in
but payable out of the U. S. drawn singly or in dupli-
cate, pay the same rates of duty as Inland Bills.

[N. B. The acceptor is required to affix and cancel
the stamp on Bills drawn out of the U. S. before
the bill can be discounted, negotiated, or paid.]

2

1

2

3

4

6

10

Bills of Exchange when drawn in but payable out of the
U. S., if drawn in a set of three or more, for every bill
of each set not exceeding $150 or its equivalent.
Exceeding $150 and not exceeding $250

Duty. Dolls. cts.

3

5

66

250

500

10

and for every additional $2,500, or part thereof

30

BILL OF LADING or receipt, (other than Charter Party,) for

foreign ports, except ports in Br. No. America

10

for U. S. ports

Exempt

BILL OF SALE of vessels where the consideration shall not ex

ceed $500

25

Exceeding $500 and not exceeding $1000

50

For every $1000 or fractional part of $1000, in excess
of $1000

50

،،

BOND given as security for the payment of money. (See

Given as security for the payment of money. (See
Mortgage.)

Official, "for the due execution or performance of the
duties of any office, etc.," such as Trustee's, Execu-
tor's, Administrators', and Guardians' Bonds
County, City and Town Bonds; Railroad and other
Corporation Bonds and Scrip require to be stamped as
Promissory Notes under head "Inland Bills Exchange;"
(See Decision No. 80.)

Custom House, such as Warehouse, Enrolment and Li-
cense Bonds, and such other penal Bonds of a similar
character as are used in the business of the Custom House
required in legal proceedings, such as Replevin, Injunc-
tion, and to dissolve attachment

CERTIFICATE OF STOCK in any incorporated Co. (See Deci-
sion No. 70.)

The power to transfer or sell the Stock usually given
at the foot or on the back of the Certificate, re-
quires 25c. stamp.

Where the transfer is made directly by the holder of
the Stock without any order being given, no
Stamp is required.

CERTIFICATE OF PROFITS, or any Certificate or memorandum
showing an interest in the property, or accumulations

25

Exempt

25 Duty. Dolls. ets.

of any Incorporated Company for a sum not less than
$10 and not exceeding $50

10

Exceeding $50

25

CERTIFICATE of damage or otherwise, and all Certificates or documents issued by any Port Warden, Marine Surveyor, or other person acting as such

25

[N. B.-When the Collector or Inspector of the Port
signs and issues Certificates or papers in the ca-
pacity of Port Warden or Surveyor, they must
attach this Stamp.]

Of deposit in any bank, or Trust Company, or with any
banker or person acting as such, not exceeding $100
Exceeding $100

Of any other description. than those specified. (See
Decision No. 75.)

[N. B. This clause covers the official certificates of
Judges and Clerks of Courts, Justices of Peace and
other Magistrates, in fact all certificates which have
or may have any value, either at Law or in Equity,
including Certificates of Record* and of Search;

2 5

5

Certificates of Marriage; Certified copies of Re-
cords, etc., etc.]

CHATTEL MORTGAGE. (See Mortgage.)
CHARTER PARTY. -The registered tonnage of the vessel, not

exceeding 150 tons

$1 00

Exceeding 600 tons

Exceeding 150 tons and not exceeding 300 tons
Exceeding 300 tons and not exceeding 600 tons

CHECK, draft, or order for the payment of money, at sight or
on demand, exceeding $20

3 00

500

10 00

2

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, (other
than as above,) shall be considered a promissory
note within the meaning of the law, and shall be
stamped accordingly.

CLEARANCE. (See Manifest.)
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 descrip-
tion, issued by brokers or persons acting as such
[N.B. The copy which is issued to the party for
whom the sale is made requires a stamp as well
as that given to the purchaser. No stamp re-
quired on the Broker's sales book, or on his final
account sales.]

10

CONTRACT for purchase or sale, or loan of money on security, (see Sec. 4 of Amended Law,) for every $100 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, when the consideration or value exceeds $100 and does not exceed $500,

Duty. Dolls, cts.

50

50

Exceeding $500 and not exceeding $1,000

100

2,500

200

2,500

10,000

20,000

20 00

Every additional $10,000, or part thereof over $20,000 20 00*

[N.B.-Conveyance of lands in trust, which shall be

intended only as security, and redeemable before

the sale or other disposal thereof, either by express
stipulation or otherwise, requires to be stamped

as mortgage.]

When property is sold subject to a mortgage the
stamp upon the deed must be proportioned to the

Ground Rent. (See Conveyance.)
A decision in regard to this particular form of con-
veyance, which is much used in Philadelphia and
other eastern cities, will be found on p. 74.

[N.B. The acknowledgment of a deed or other

instrument before a Justice of the Peace or other
qualified officer, forms part of the deed, and does
not require separate stamp. The certificate of
record is also exempt from stamp.]

DESPATCH, TELEGRAPHIC.-Any despatch or message, the
charge for which for the first ten words does not ex-
ceed twenty cents

When the charge for the first ten words exceeds twenty
cents (see Decision No. 44)

1

3

ENTRY of any goods, wares, or merchandise at any custom-
house, either for consumption or warehousing, not
exceeding one hundred dollars in value

This is construed to refer to the owner's entry.
The entry by the captain, as in the case of goods
landed from Canada under the Reciprocity Treaty,
is the manifest of the cargo, and is therefore ex-
empt under the last clause of the schedule.

Exceeding one hundred dollars and not exceeding five
hundred dollars in value

Exceeding five hundred dollars in value : : :

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

GUARANTY, Covenant of,

When given with assignment of mortgage, as of
amount due thereon, or of payment thereof, sub-
jects the assignment to stamp duty as "agree-
ment." Guaranty by a third party for the pay-
ment of money, etc., on a lease, etc., requires
separate agreement stamp.

GUARDIAN OF MINOR. Bond

Appraisement

:

INSURANCE (LIFE). - Policy of insurance, or other instrument
by whatever name the same shall be called, whereby
any insurance shall be made, or renewed, upon any
life or lives-

When the amount insured shall not exceed one thou-
sand dollars

Exceeding one thousand and not exceeding five thou-
sand dollars

Exceeding five thousand dollars :

Receipts for payments of premium on life policies
are not subject to tax. (See Regulation in regard
to Insurance Companies, No. 33.)

Duty. Dolls. ets.

25

50 100

50

50 5

25

50

100

INSURANCE (MARINE, INLAND, AND FIRE).-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 agents, or by any other company or person, on which the premium or assessment shall not exceed $10 (see Decision No. 29) N.B. If the payment of the annual interest due, or to accrue upon deposit and premium notes used by many companies, forms the basis of a contract

10

* Renewal receipts and certificates, or indorsements of renewal, require the same stamp as the original policy.