USA > Indiana > Marion County > Indianapolis > Indianapolis, Indiana city directory, 1867 > Part 2
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water rents, sewer assessments, or incumbrances on unproductive property held for increase of value. Consuls of foreign governments, not United States citizens, are exempt from tax on income from property in their own country, and from official emoluments, if their government give such exemption to our Consuls; but the carriages, plate, and income from property or business in this country are taxable. The gov- eroments giving sneh exemptions to our Consuls are understood to be those of [the different gov- ernments who give similar privileges to our con- suls are here named] consuls of all other coun- tries are liable to tax on their entire income. from property at home or here, and from their official emoluments.
LICENSES.
Pedlars will state whether he travels on foot or with horses, giving the number (goods forfeited if without licenses), what he sells, jewelry. or original packages of goods; pedlars inust state their age, and if between 20 and 45, state where they are enrolled, or if exempted. Hotel and inn- keepers stat their rentals or the Assessor must estimate it (likely pretty high). Bankers state the amount of their capital. Dealers, pawunro- kers, cattlebrokers, producebrokers, auctioneers, photographers. butchers, builders, and contrac- tors will state their estimated sal. s and contracts. Wholesale dealers the amount of their last year's sales. Assayers the estimated value of metals to be assayed ; substitute brokers must report the number of substitutes procured and pay $10 per head and $100 license. All licenses given from May Ist, 1865, or the time business com- mences, to May Ist, 1866. All persons, except lawyers, physicians, surgeons, dentists, cattle brokers, horse dealers, auctioneers and pedlars, must transact their business or profession only at the places designated in the license, but per- sons moving or selling can transfer their license on application to the Assessor. For all persons, except lawyers, conveyancers, claim agents, patent agents, physicians, surgeons, dentists, cattle brokers, horse dealers and pedlars, one license will do for the firm. Every busmess re- quires a separate license, but bankers may act as brokers ho se dealers as livery stable keepers, lawyers as conveyancers and claim agents. Hotel keepers, wholesale and retail dealers, i: n. keepers, and eating-house keepers as tobacco nists ; wholesale and retail dealers and eating- house keepers as confectioners ; wholesale and
140
TAX PAYER S' ADVISER-UNITED STATES STAMP DUTIES.
retail dealers as apothecaries, and butchers as retail dealers; distillers must give bonds.
Manufacturers of segars will hereafter be re- quired to give a bond to comply with the law, and lottery dealers must give a bond to have their tickets stamped. After this date the gen- eral rate of tax on manufactures will be 6 instead of 5 per cent. Legacies and successions to real estate should be reported as they occur to the assessor. Manufacturers, auctionrers, brokers, slaughterers of cattle, railroad,steamboat,express
and ferry boats, insurance, telegraph companies, and banks and managers or owners of theatres, operas, lotteries and advertisements, must make monthly and quarterly returns. Parents, guar- dians, trustees, executors, etc., of minors under their care (if they fail to report themselves). All returns must be sworn to, and names and residence given in full. Those proposing to change their residences during the year, will so state, with the place (if known) to which they will remove.
UNITED STATES
STAMP DUTIES,
AS WENT INTO EFFECT APRIL FIRST, 1865.
A CKNOWLEDGMENT of Deeds ..... exempt Affidavit .. . $ 05
Affidavit in suits or legal proceedings .... exempt Agreement or Appraisement (for each
sheet or piece of paper on which the same is written). . 05 Assignment or transfer of mortgage, lease, or policy of insurance the same duty as the original instrument ..
Assignment, ordinary, as of law, with- out guarantee .. exempt 05
Assignment of patent right.
B ANK checks, drafts or orders, etc., at sight or on demand. .
02
Bill of Exchange (foreign) drawn in, but payable out of the United States, each bill or set of three or more, must be stamped.
For every bill of each set, where the snm made payable does not exceed one hun- dred dollars, or the equivalent thereof in any foreign currency in which such bills may be expressed, according to the stand of value fixed by the United States .. For every additional hundred dollars, or fractional part thereof in excess of one hundred dollars.
(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 purport- ing 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 is- sued for circulation, and checks made and intended to be, and which shall be, 05 forthwith presented for payment), for a sum not exceeding one hundred dollars. For every additional $100, or fractional part thereof. 05 (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 North Ameri- ca.
exempt
Bills of Lading, or receipt for goods, to any foreign port, every bill of cach set. 10
Bill of Sale, of any vessel or part thereof, when the consideration docs not exceed five hundred dollars. 50
Bill of Sale, exceeding $500, and not ex- ceeding $1000 .. 1 00
02
Bill of Sale, exceeding $1000, for each $500 or fractional part thereof. 50
Bill of Sale, of personal property (other than ship or vessel ). . 05
02 Bond, personal, for the payment of money (See Mortgage).
Bond, official. .. 1 00
Bond, for indemnifying any person for the payment of any sum of money, where the money ultimately recoverable thereupon is $1000, or less. 50
Bond, where the money recoverable ex- ceeds $1000, for every additional $1000, or fractional part thereof.
Bonds -- county, city and town bonds, rail- road and other corporation bonds and scrip, are subject to stamp duty. (See Mortgage.)
50
141
TAX PAYERS' ADVISER-UNITED STATES STAMP DUTIES.
Bonds of any description, other than such as are required in legal proceedings, and such as are not otherwise charged in this Schedule .. 25
CERTIFICATES of deposit in any bank, sum not exceeding $100.
over $100.
Certificates of stock in an incorporated company ... 25
Certificates, general .. 05
Certificates of record, upon the instru- ment, and upon the book .. . exempt
Certificates of weights and measurement of animals, coal, wood, other articles. except weighers' and measurers' r'c- turns. .... exempt Certificates of qualification of a justice of the peace, commissioner of deeds, or notary public.
05 of search of records. 05 that certain papers are on file. 05 that papers cannot be found .. of redemption of land sold for taxes. 05 05 05 of birth, marriage and death.
of qualification of teachers ..
05
Certificates of profit in an incorporated company, between $10 and $50. between $50 and $1000.
every additional $1000 or part ..
Certificates of damage, or otherwise, and all other certificates or documents issued by any port warden, marine sur- veyor, or person acting as such. ..
[As a general rule, every certificate which has, or may have, a legal value in any court].
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 regis- tered tonnage of said ship, vessel or steamer, does not exceed one hundred and fifty tons.
Charter party, exceeding one hundred and fifty tons, and not exceeding three hundred tons.
Charter party exceeding three hundred tons, and not exceeding six hundred tons. Charter party, exceeding six hundred 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. . .
Contract. (Sce agreement.) Contract-Broker's .
10
50
Conveyance, exceeding $500, and not ex- ceeding $1000 1 00
Conveyance for every additional $500, or fractional part thereof in excess of $1000. 50
ENDORSEMENT of any negotiable in- strument ..
exempt
sumption or warehousing, not exceed- ing $100 in value. . 25
Entry, exceeding $100 and not exceeding $500 in valne 50 Entry exceeding $500 in valne .. 1 00 Entry for the withdrawal of any goods or merchandise from bonded warehouse .. 50
GAUGERS' returns, if for quantity not exceeding 500 gallons gross .... .. Gaugers' returns, exceeding 500 gallons 25
INSURANCE (marine, inland and fire,) where the consideration paid for the insurance in cash, premium notes, or both does not exceed $10.
10
Insurance (marine, inland and fire,) ex- ceeding $10, and not exceeding $50 .... Insurance (marine, inland and fire,) ex- ceeding $ 0. 50
25
Insurance (life,) when the amount in- sured does not exceed $1000 ..
25
Insurance (life,) exceeding $1000 and not exceeding $5000. 50 Insurance (life) exceeding $5000. 1 00 Insurance (life.) limited to injury to per- sons wh le traveling. .exempt
10 25 25 L EASE of lands or tenements, where rent does not exceed $300 per an- nunı 50
Lease exceeding $300, for each additional $200, or fractional part thereof in excess of $300 .. 50
Lease perpetual, subject to stamp duty as a conveyance, the stamp duty to be measured by resolving the annual rent- al into a capital sum.
Lease clause of guaranty of payment of rent incorporated or indorsed, five cents additional.
1 00
M ANIFEST 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 ...
3 00
Manifest exceeding 300 tons, and not ex- ceeding 600 ton 3 00
10 00
Measurers' returns, if for quantity not exceeding one thousand bushels .. . . Measurers' returns exceeding one thous- and bushels
25
02
Mortgage, trust deed, bill of sale, or per- sonal bond for the payment of money exceeding $100, and not exceeding $500
50
Mortgage exceeding $500, for every addi- tional $500. fractional part thereof in excess of $500. 50
05
P AWNERS' checks
Pension papers-powers of attor- ney and all other papers relating to applications for bounties, arrearages of pay or pensions, or to receipt thereof. . exempt Passage ticket from United States to a foreign port, costing not more than $35 Passage tickets from the United States to 50 a foreign port costing more than $35, and not exceeding $50. 1 00
Passage ticket for every additional $50
1 00
5 00
Manitest exceeding 600 tons ... 5 00
10
Conveyance, deed, instrument, or writ- ing, whereby lands. tenements, or oth- er realty sold shall be conveyed. the actual value of which does not exceed $500
25
05
Entry of any goods, wares or merchandise at any custom-house, either for con-
02
05
10
142
TAX PAYERS' ADVISER-UNITED STATES STAMP DUTIES.
or fractional part thereof in excess of $50.
Power of attorney to sell or transfer stock, or collect dividends thereon .... Power of attorney to vote at election of incorporate company.
Power of attorney to receive or collect rents. ..
Power of attorney to sell, or convey or rent, or lease real estate. .
Power of attorney for any other purpose Probate of will. or letters of administra- tion, where the value of both real and personal estate does not exceed $2000 Probate of will, for every additional $1000, or fractional part thereof in ex- cess of $2000
Probate of will, bonds of executors, ad- ministrators, guardians and trustees, are each subject to a stamp duty of ... Probate of will, certificate of appoint- ment ...
Protest upon bill, note. check or draft ... Promissory note-(see bills of exchange inland.)
Promissory deposit note to mutual insu- rance companies, when policy is sub- ject to duty. ... exempt
Promissory renewal of, subject to same duty as an original note.
UIT-CLAIM deed, to be stamped as a convey ince, except when given as release of a mortgage by the mortga- gee to the mortg iger, in which case it is .. .exempt
R ECEIPT for the payment of any sum of money or debt due exceeding $20,
02
or for the delivery of any property .... Receipt for satisfaction of any mortgage or judgment, or decree of any court. . . exempt
S HERIFF'S return on writ, or other process. exempt
TRUST deed, made to secure a debt to be stamped as a mortgage.
1 00
Trust deed, conveying estate to Trustees, to be stamped as a conveyance.
25
10
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 valne ..
10 Warehouse receipts exceeding $500, and not exceeding $1000.
20
50 Warehouse receipts exceeding $1000 for every additional $1000 or fractional part thereof in excess of $1000.
01
1 00 Warehouse receipt for any goods not oth- erwise provided for, stored or deposited in any public or private warehouse or yard.
50 Weigher's Returns-for weight not ex- ceeding 500 1b:
Exceeding 500 1b +.
WRITS AND LEGAL DOCUMENTS. Write, or other original process by which any suit is commenced 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 ...
50
Upon every confession of judgment or cognovit for $100, or over, except in cases where the tax for a writ has been paid ..
50
Writs or other process on appeals from justices' courts, or other couits of inferior jurisdiction, to a court of record ..
Warrant of distress, when the amount of rent claimed does not exceed $100 .... Warrant of distress, when the amount exceeds $100. 50
50 25
Writs, summons, and other process issned by a justice of the peace, police or mu- nicipal court of no greater jurisdiction than a justice of the peace in the same Stite .. ..... exempt Writs, and other process in any criminal or other suits commenced by the United States in any State .. ... exempt Official documents, instruments, and papers issued or used by officers of the United States Government. ..... exempt
TREMONT HOUSE,
CHICAGO, ILLINOIS,
Re-built, Remodeled & Re-furnished in 1862, AT A COST OF $160,000.
It contains all the modern improvements, and is one of the best appointed Hotels in the country. It has
NUMEROUS SUITES OF ROOMS,
With Baths, Water, etc., attached for the accommodation of Families.
It is easy of access to all the different Railroad Depots, Places of Amusements, and Steamboat Landings.
GAGE & DRAKE, Proprietors.
25
10 25
50 05 25
25
1 00
THE
NATIONAL TAX LAW.
COMPLETE ALPHABETICAL SUMMARY OF
Rates, Licenses, Duties and Excises Imposed.
A DVERTISEMENTS inserted in news- papers, magazines, reviews, or any
other publication. on gross receipts for . 3 per ct. Advertisements, all receipts for, to the amount of $600. .exempt Advertisements in newspapers, whose average circulation does not exceed 2,000 copies. .exempt Affidavits in suits. .exempt Agents. insurance, (see " Insurance
Agents,") .. $10 00 Agreements, for each sheet or piece of paper on which written, stamp duty .. . 5 cents Agreements for the hire, use or rent of any land, tenement or portion thereof, (see " Lease,"). ... 50 cts. Alcohol, made or manufactured of spirits or materials upon which the duties im- posed by this act shall have been paid, is not to be considered a manufacture. Ale, per barrel of 31 gallons, fractional parts of a barrel to pay proportionally, (see " Malt Liquors,") .. 1 00
Ambrotypes, same as " Photographs." Ammoniacal liquor and the products of the manufacture of ammoniacal liquor produced in the manufacture of illumi- nating gas .. .exempt 6 cents Animal oils, per gallon
Anodynes, each package of, the retail price or value of which does not exceed 25 cents, stamp duty. 1 cent
Anodynes, each package of. the retail price or value of which exceeds 25 cents, and does not exceed 60 cents, stamp duty. .. 2 cents
Anodyues, each package of, the retail price or value of which exceeds 50 cents, and does not exceed 75 cents, stamp duty. . . 3 cents Anodynes, exceeding 75 cents, and not exceeding $1 4 cents
Anodynes, each package of, the retail price or value of which exceeds $1, for each and every 50 cents and fractional part thereof over and above $1, an ad- ditional stamp duty of ...
Apothecaries, under which term is in- .... . 2 cents
cluded every person who keeps a shop or building where medicines are com- pounded or prepared, according to pre- scriptions of physicians, or where medi- cines are sold. Wholesale and retail
dealers who have taken ont a license therefor shall not be required to take out a license as apothecary, nor shall apothecaries, who have taken out a license as such, be required to take out a license as retail dealers in liquors, in consequence of selling alcohol, wines, or spirituous liquors used for medicinal purposes, for license 10 00 Apothecaries, who-e gross annual sales do not exceed $1,000. . . . exem pt
Appraisements of valne or damage, on each sheet or piece of paper on which written. a stamp duty of .... .... Architects and civil engineers, under which term is included every person whose business it is to plan, design or superintend the construction of build- ings or ships, or of roads, or bridges, or canals, or railroads, provided that this act shall not include a practical carpenter who labors on a building, for license .
. 5 cents
Assayers, assaying gold and silver, or either, of a value not exceeding in one year $250,000, shall pay $100 for each license, and $200 when the value exceeds $250.000, and does not exceed $500.000, and $500, when the value exceeds $500.000.
10 00
Any person or persons, or corporation whose business it is to separate gold and silver from any other metals or mineral substances with which such gold or silver or both are alloyed, com- bined or united, or to ascertain or de- termine the quantities of gold or silver in any alloy or combination with other materials, shall be deemed an assayer. Assignment on mortgage, stamp duty same as on the original instrument. Assignment of policies of insurance, stamp duty same as on the original instru- ment.
Assignment of lease, stamp duty the same as on original instrument, increased by a stamp duty on the consideration or value of the assignment equal to that imposed upon the conveyance of land for similar consideration or value.
Auctioneers, under which term is includ- ed every person whose business it is to offer property for sale to the highest
144
TAX PAYERS' ADVISER-THE NATIONAL TAX LAW,
and best bidder, for license, whose an- nual sales do not exceed $10,000 ...... Auctioneers, whose sales exceed $10,000. 20 00 Auction sales of goods, real estate, mer- chandise, articles and things. including all sales of stocks, bonds and other se- curities, on gross amount of sales, 4 of 1 per ct. Awnings, made of cotton, flax or hemp,
or part of either, or other material. . . . 6 per ct. Awnings, the sewing or pasting of the ma-
terial whereof belouged to the employer, when the eloth or material from which made was imported or has been sub. ject to or paid a duty, taxed only on the increased value.
B AGS, made of cotton, flax or hemp, or part of either, or other material. . . . 6 per ct. Bags, the sewing or pasting of, same as " Awnings."
Band iron,"(see " Iron,") per ton. 3 60
Banks, on average amount of deposits, each month. . !- 24 of I per ct. Banks, on average amount of circulation, each month. 1-12 of I per ct. Banks, on all State bank notes after July 1,1866. .10 per ct.
Banks, on average amount of capital of any bank, association, company or cor- poration, or person engaged in the business of banking, beyond the amount invested in United States bonds, each month .. . 1-24 of 1 per ct. Banks, on the average amount of circula- tion issued beyond 90 per cent. of the capital, and upon any amount of such circulation beyond the average amount of the circulation that has been issued for the six months preceding July 1, 1864, additional tax of. 1-6 of 1 per ct. Banks, on all dividends .. .5 per ct. Banks, (not making dividends,) on pro- fits .. per ct. Banks, savings, that have no capital stock, and whose business is confined to receiving deposits and loaning the same for the benefit of their depositors, and which do no other business of banking, shall pay on their deposits, monthly .1-24 of 1 per ct. Bank check, draft or order for the pay-
ment of any sum of money whatever, drawn on any bank, banker or trust company, or for any sum exceeding ten dollars drawn upon any other person or persons, companies or corporations, at sight or on demand .. . 2 cents Bankers, using a capital not exceeding $50,000, for license ... . 100 00 Bankers, using a capital exceeding $50,000, for every additional $1,000 in excess of $50.000. 2 00
Every person, firm or company, and every incorporated or other bank, having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of ex- change or promissory notes, or where stocks, bonds, bullion, bills of exchange or promissory notes are received for discount or sale, shall be regarded as bankers.
Bankers, savings banks, except such as
have no fixed capital, and whose busi- ness is confined to receiving deposits and loaning the same, and who do no other business of banking, for license as banker .. $100
Barges, on gross receipts, where the gross receipts are $1,000 per annum ...... 2} per ct. Barks, hulls of, hereafter built or finish- ed. .. .2 1-5 per ct. Barytes, sulphate of, 100 pounds. . . 14 4-10 cents Beer, per barrel of 31 gallons, fractional parts of a barrel to pay proportionately (see " Malt Liquors ") 1 00
Benzine, per gallon. 20 cts,
Benzole, per gallon. 20 cts.
Bibles, and all parts of the same (see " Books ") .5 per ct.
Bicarbonate of soda, per pound .. 6 mills
Billheads printed, printed cards and print- ed eirculars, law blanks, conveyancers' blanks, and other printed forms, ad va- lorem .. .6 per ct.
Billiard tables, kept for use, for each table 10 00 Billiard rooms, for license for each table. Bill of exchange (inland), draft, or order for the payment of any sum of money, otherwise than at sight or on demand, for every one hundred dollars or frac. tional parts thereof .. 5 cts.
10 00
Bills of exchange (foreign). The acceptor or acceptors of any bill of exchange or order for the payment of any sum of money drawn, or purporting to have been drawn, in any foreign country, but payable in the United States, shall, before paying or accepting the same, place thereon a stamp indicating the duty.
Bills of exchange (foreign), drawn in, but payable out of the United States, if drawn singly, or if drawn otherwise than in sets of three or more, according to the custom of merchants and bank- ers, same as bill of exchange (inland). Bills of exchange (foreign), if drawn in sets of three or more, for every bill of each set, where the sum made payable shall not exceed $100, or its equivalent thereof in any foreign currency .... 2 cts.
Bills of exchange (foreign), for every ad- ditional $100, or fractional part thereof, in excess of $100. 2 cts.
Bills of lading, 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, a stamp duty of. . .. Bills of sale, by which any ship or vessel, or any part thereof, shall be conveyed to or vested in any other person or per- sons, when the consideration shall not exceed $500, stamp duty .. . .. 50 cts.
.10 cts.
Bills of sale. by which any ship or vessel, or any part thereof, shall be conveyed to or vested in any other person or per- sons, when the consideration exceeds $500, aud does not exceed $1,000, stamp duty .. . 1 00
Bills of sale, by which any ship or vessel, or any part thereof, shall be conveyed to or vested in any other person or per- sons, for each and every additional amount of $500, or any fractional part thereof in excess of $1,000. ... 50 cts.
Binders' boards. . 3 6-10 per ct.
Bitters, same as " Medicines."
10 00
145
TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
Boards (" lumber ") are not to be con- sidered a manufacture.
Boilers, of all kinds ... .6 per ct.
MG When such boilers have been once assessed and a duty previously paid thereon, the amount so paid shall be de- ducted from the duties on the finished engine.
Bolts, see " Iron " and " Brass." .5 per ct. Bonds of canal companies .
Bonds, auction sales of, on gross amounts
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