USA > New York > Schuyler County > Gazetteer and business directory of Chemung and Schuyler counties, N.Y. for 1868-9 > Part 5
USA > New York > Chemung County > Gazetteer and business directory of Chemung and Schuyler counties, N.Y. for 1868-9 > Part 5
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Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23 | Part 24 | Part 25 | Part 26 | Part 27 | Part 28 | Part 29 | Part 30 | Part 31 | Part 32 | Part 33 | Part 34
1
36
STAMP DUTIES.
Stamp Duty.
When the consideration exceeds &m, and does not exceed ¿1./ ** , 1 00
And for every additional $500, or fractional part thereof, in ex- cess of $1,10, 50
Conveyance.
The
acknowled ..
ment of a deed, or proof by a
witness,
exempt.
Conveyance. Certificate of record of a deed,
exempt.
Credit, letter of. Same as foreign bill of exchange.
Custom-bonse entry. (See En- trv.)
Cnetom-honse withdrawals. (Sce Entry.)
Deed. See Converance - Trust deed.)
Draft. Same as inland bill of ex- change
Endorsement of any negotiable In- elrument, crenipt.
Eutry of any goods, wares or mier- chandise at any custom-house. either forconsumption of ware- housing: Not exceeding $100 in value,
Excreding $100, and not exceed- ing $5rv in value,
Excerding 3500 in value. 1 w
Entry for the withdrawal of any goods or merchandise from bonded warehouse, 50
Gauger's returns. exempt.
Indorsement upon a stamped obli- gation in acknowled meut of ite fulfillment, exempt.
Insurance ilifel policy : When the amount insured shall not ex- Ceed $1.fr.).
25
Exceeding $500, nud not exceed- 11_ $1 .... 1 00
Excredin: Slim, and not ex. ceedin_ 9,00. Exceeding $5.0000,
50 1 00
And for every additional $500, or fractional part thereof, in ex- Order tor payment of money, if the amount is sin, or over. 2
50
Excerdin : ¿ 10, and not exceed. ing ". Exceeding fa,
29 BU 1
Exceeding 835, and not exceed-
1 00
And for every additonal $50, or fractional part thereof, in ex-
1 00 Pa-age tickets to ports in Brit- ich North America,
exempt. Pawner' - check -. 5 Power of attorney for the sale or transfer of :ny stock. bonds or senip, or for the collection of any dividends or interest there-
50
Writ, or other original procces, by which any suit. c; .. Perim- jual or civil, is cotoneneed in any court, either of law or equi- ty. exempt.
Confersion of judgment or cog. novit. exempt.
Write or other process on ap-
Stamp Duty. peals from Justice courts or other courts of inferior juris- diction to a court of record. exempt. Warrant of distress. exempt.
Letters of administration. (See Probate of will.)
Letters testamentary, when the value of the estate and effects, real and personal, does not ex- ceed $1.14.1. Exempt.
Escortling $1.000. 5
Letters of cred t. Same as bill of exchange, (foreign.)
Manifest for custom-house entry or clearance of the cargo of any ship, ve-sel, or steamer, for a foreign port :
If the registered tonnage of such ship. vea-el, or steamer does nu" exceed 3) tons. 1 00
Exceeding am) tons, and not cx- ferdin Boltons,
Exceeding fan tons,
3 00 5 00
[These provisions do not ap- ply to vessels or steamboats plying between ports of the t'nited States and British North America. ] Measurera' returns, exempt.
Memorandum of sale, or broker's note. (sve Contract.)
Mortgage of land-, estate, or pro- perly. real or personal, herita- ble or movable, whatsoever. a trust deed in the nature of a mortgage.or any personal bond given a- security for the pay- ment of any definite or certain rum oftnotey : exceeding $100, and not exceeding $501,
50
Insurance charme, Inlind, and fre, policie -, or gene wal of the same : If the premium does not excerd čl1.
10
Passare ticket on any ve -- el from a poort in the United States to a foreign pori, not exceeding
50
Insurance contracta or tickets against accidental injuries to persond. exempt.
Lease, agreement, memorandum, or contract for the hite, use, or rent of any land, tenement, or portion thereof: Whore the rent or rental value is § antper annum or je ... 31
Where the rit or portal valne exceeds the wim of > zu per Annum, for rach nd l:ional 2200, or fractional part thereof in excess of S, Legal document- :
25
Power of attorney, or proxy, for Voting at any election for ofll- Cer- of any incorporated com- piny v: puriety, except reli- Floks, charitable, or literary mir ietle-, or public cemeteries, 10 Power of attorney to receive or col- lestrut. 5
Power of attorney to pull and con- vev real estate, or to rent or
STAMP DUTIES.
37
Stamp Duty. !
Stamp Duty.
lease the same, 1 00
Power of attorney for any other purpose,
50
Probate of will, or letters of admin . istration : where the estate and effects for orin respect of which such probate or letter- of ad- ministration applied for shall be sworn or declared not to ex- cred the value of $1,0:0. exempt.
Exceeding $1.000, and not ex- Credin: $2.000, 1 00
Exceeding 23,000, for every ad- d.tional $1,0)1, or fractional part thereof, in excess of $1.00. 50
Promi -- ury note. (Sec Bill of ex- change. inland.)
Deposit note to mutual insurance companies, when policy is sub- jert to anty. exempt.
Renewal of a note, subject to the same dury as an original note. Protest of note, bill of exchange, acceptance, check, or draft, or any marine protest,
Qui-claim deed to be stamped as a conveyance, except when giv- en as a release of a mortgage by the mortgagee to the mort- gngor, in which case it is ex- empt ; but if it contains cove- nauta moy be subject as an Agreement or contract.
Receipts for entisfaction of any mortgage or judgment or de- cree of any court,
Receipt's for any smin of money or debt die, or for a draft or oth- er instrument given for the payment of money ; exceeding seo, not being for satisfaction of any mortgage or judgment or decree of court
(Sce Indorsement.)
Receipts for the delivery of pro- perty. exempt.
Renewal of agreement, contract or charter, by letter or otherwise, same stamp as original instru- ment.
sheriff's return on writ or other process, exempt.
Trust deed, made to secure a debt, to be stamped as a mortgage. Warehouse receipts, exempt.
Warrant of attorney accompany- ing a hond or note, if the bond or note is stamped, Wrigher's returns,
exempt. exempt.
Official doenmente, instruments, wyd paper- issued by officers of the United states Govern- ment.
exempt.
Oficial instruments, documents, and papers is-ned by the odll- cer- ofany State. county, town, orother muus ipal corporation, in the exercise of functions strictly belonging to them in their ordinary governmental or municipal capacity.
Papers necessary to be used for C
exempt.
the collection from the United States Government of claims by soldiere, or their legal rep- resentatives, for pensions, back pay, bounty, or for prop- erty lost in the service, csempt.
CANCELLATION.
In all cases where an withering stamp is used for denoting the stamp duty apon an instrument, the person using or afixing the same mnet write or imprint theresjom ta ink the initinls of his name, and the date (the year, month, and day) on which the enme is attached or used. Each Ap should be separately cancelled. stampe are printed upon checks. .. ) } that in tilling up the instrument, the face of the stamp is and must necessarily be wait- ten across, no other cancellation will be r ... quired.
All cancellation must be distinct and ! !- ble, and except in the case of propri lary Istamps from private dies, Lo method of cancellation which differs from that ahove de-cribed can be recognized as legal and suficient.
· PENALTIES.
A penalty of fifty dollars le imposed upon every person who makes, rigt .. , of :.. ... or who can-e- to be made. F.D.u. of. .... cd, any paper of any kind or desa;und whatever, or who accept -. prenta .. .. .: exempt. | pays, or causes to be accepted. 1.2 . 1. or paid, any bill of exchange. dratt, er : der, or promissory note. for the pavillion! money, without the same beingdul. stat .; p ed, or having thereupon an adhs - ive .... ; for denoting the tax chargeable thefoot, cancelled in the manner required by law, 2 with intent to evade the provisions of the revenue act.
A penalty of two hundred dollars 14 fre posed upon every person who pays, he: 1- tintes, or offers in payment, or tro. fr- of takes in payment, any bill of exch. .. .. .! order for the payment of any sum of : ar y drawn or purporting to be drawn in a : ?. cign country, but payable in the 1 !!!! States, uutil the proper stamp has been s !. fixed thereto.
A penalty of fifty dollars Is impo-rd 8fes every person who fraudulently lak. . see of an adhesive stamp to denote the que er. quired by the revenue act, without . . .. Ally cancelling and obiiterating the ra ... v 16 the manner required by law.
Attention is particularly called to the f 1. lowing extract from section 1. ( !!! ! of June 30, 1864, as amended by the art of July 13, 1:66 :
"If nny person shall wilfully rem ne or cause to be removed, alter or vater lo les .. tered, the cancelling or defic". B. tta* in any adhesive stamp, with n. 1 :........ same, or to cause the use of the -str. .! : it shall have been need one, or -hall brow. ingly or wilfully sell or fax piet watched or feetored stamps, or tis : the same tor gale, or give or expose the esme to any per-
25
38
STAMP DUTIES.
son for nee, or knowingly nse the same or [ it admissible in evidence, or to entitle it to prepare the same with intent for the fur- record. ther use thereof, or if any person shall Certificates of loan in which there shall appear any written or printed evidence of an amount of money to be paid on demand, or at a time designated, are subject to stamp duty as "promissory notes." knowingly and without lawful excuse (the proof whereof shall lie on the person scens- ed have in his possession any washed, re- stored, or altered stampa, which have been removed from any vellum, parchment. pa- When two or more persons join in the cx- ecution of an instrument, the stamp to which the instrument is liable under the law, may be affixed and cancelled by either of theni : and "when more than one signature is afix- ed to the same paper, one or more stamps may be afixed thereto, representing the whule amount of the stamp required for such signatures." per, instrument or writing : then. and in every such case, every person so offending. and every person knowingly and wilfully aiding, abetting, or assisting In committing any such offence as aforesaid, shall. on con- viction thereof. * * * he punished by a fine not exceeding one thousand dollars. or by imprisonment and confinement to hard labor not exceeding five years, or both, at the discretion of the court."
It is not lawful to record any instrument. document. or paper required by law to be stamped, or any copy thereof, unless a stamp or stamps of the proper amount have been afixed and cancelled in the manner required by law; and euch instrument or copy and the record thereof are utterly null and void, and cannot be used or admitted as evidence in any court until the defect has been enred ne provided in section 15s.
All willful violations of the law should be reported to the United States District Attor- ney within and for the district where they are committed.
GENERAL REMARKS.
Revenue stamps may be used indiscrimi- ' to the changes in sections 152 and 158, by nately upon any of the matters or things ; inserting the words "and cancelled in the
enumerated in Schedule B. except proprie- tary aud playing card stamps, for which a special use has been provided.
Postare stanis cannot be need in pay. ment of the duty chargeable on in-tru- ments.
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 rame. place thereupon a stamp indicating the inty.
The law does not designate which of the parties to an instrument right faruth the necessary stamp, nor does the Commission- 1 It is only upon conveyance of realty sold that conveyance stamps are necessary. A deed of real estate made without valuable consideration need not be stamped as a conveyance : but if it contains covenants, wach, for instance, asa covenant to warrant er of Internal Revenue assume to determine that it shall be supplied by one party rather than by another : but if an instrument eib. ject to stamp duty is i-sued without having the necessary stampe afixed thereto, it can- not be recorded, or admitted. or used in ev- ! and defend the title, it should be stamped idence, in any court, until a legal stamp or , as an agreement or contract.
stampa, denoting the amount of tax. ball ! When a deed purporting to be a co: vey- have been affixed as prescribed by law, and . anre of restry sold, and stamped according- the person who thus Jane. it is liable to ally, is inoperative, a deed of confirmation. penaity, if he omite the stampe with an in -; tent to evade the provisions of the iuterunt revenue Act. medle winpdy to cure the defect, requires no stamp. In such case. the second deed "hon'd contain a recital of the facts, aud siunild +how the reasons for its execution.
The first art Imposing a stamp tax upon certain specified instramette took effect. so Partition deeds between tenants in cou- mon, need not be stamped as conveyances. ir armanch as there is no sale of realty, but nu felv n marking ont, or a detining. of the far as enid tax is concerned. October 1. 14. The impression which seems to provail to some extent, that no matips are required upou any instruments 1-sued in the states | boundaries of the part belonging to each ; Intely in insurrection, pr or in lse anrien- der, or prior to the ratth's.s: nnt of codec. tion districts there. i- eri. . . ...
Instruments issued in ture Stated winter October 1. 14it. are subject to the martin. "4 a4 similar ones frsued at the same tive isto ad be stamped accordingly. tu the other States.
Irit shere money or other valuable consid- ('n!on is paid by one ro-tenant to another for ,qjnihity of partition, there is a sale to the cilent of such consideration, and the . anvoyance, by the party receiving it,
A conveyance ot hinds sold for unpaid tira, imsned since August 1, 150%, by the
Nostamp in necessary upon an In-trument executed prior to October 1, INA, to make- officers of any county, town, or other mu-
No stamp is required on any warrant of attorney accompanying a bond or notr. when auch bond or note has affixed :bereto the stamp or stamps denoting the duty re- quired ; and. whenever auy bond or note is secured by mortgage, but one stamp duty in required on such papers-such stamp duty being the highest rate required for such in- -trument4, or either of them. In such case s hote or memorandum of the value or do- numination of the stamp affixed should be made upon the margin or in the acknowl- ederment of the instrument which is not stamped.
Particular attention is called to the change in section 154, by striking out the words "or used :" the exemption therenn- der is thus restricted to documents, &c., issued by the officers therein named. Also
manner required by law."
39
STAMP DUTIES.
nicipal corporation in the diecharge of their | should not be reckoned as premium in de. strictly official duties, is exempt from ; termining the amount of stamp taxes upon etamp tax. the policies.
When a policy of insurance properly stamped has been issued aud lost, no stamp
A conveyance of realty sold, subject to a mortgage. should be stamped according to the consideration, or the value of the prop- i is necessary upon another i-sued by the erty unencumbered. The consideration in same company to the same party. covering such case is to be found by adding the the same property, the, &c., and designed simply to supply the lor -. The second policy should recite the loss of the first.
amount paid for the equity of redemption to the mortgage debt. The fact that one part of the consideration is paid to the mortgagor aud the other part to the mort- Figre does not change the liability of the ; the same stamp tar as the policy. conveyance.
An instrument which operates as the re. newal ofa policy of insurance. is subject to
When a policy of insurance is le ned ! !
The starup tax npon a mortgage is based a certain time, whether it be for one fet! upon the amount it is given to secure. The only or for a term of years, a receipt for fuet that the value of the property mortgag- premium, or any other instrument walch ed is lees than that amount, and that couse- | has the legal effect to continue the costrs t quently the security is only partial, does and extend ite operation beyond that the . " not change the liability of the instrument. | quires the same amount of revenue e'a. ; . When, therefore, a second mortgage is giv- en to secure the payment of a sum of mon- cy partially secured by a prior mortgage up- on other property, or when two mortgages
as the policy itself; but such a receipt a. is usually given for the payment of : . r monthly, quarterly, or annnai premium. !. not a renewal within the meaning of le upon separate property are given at the ; statute. The payment simply prevente the same time to secure the payment of the Pane sum. each should be stamped as though it were the only one.
policy from expiring, by reason of non pur formance of its conditions : a receipt given for such a payment requires a Iwr ....! stamp, if the amount received .i. ", twenty dollars, and a two-cent stamp et ?.
passed, and a tender of the premium 1 : sufficient to bind the compalty, bul a . v : pohey or a new contract iu anthe forsa, win the mutuality essential to every co ..!: (' becomes necessary between the aw ... ! the insured, the same amount of . . .. should be used as that required apis i. a
A permit issued bya life Fregrande doffi pany changing the wrut- of a poilcy sto travel, residence, occupation, &c .. ... 1 be stamped as a contract or AxfreLich !.
A bill single or a bill obligatory. .. .... instrument in the form of a pror:i -. : " note, under seul, is subject to -lamp da't as written or printed evidence of an ann .: of money to be paid on demsid er .: time designated. "at the rate of fire c .. . for each one hundred dollars or fra. t. h.xi part thereof.
A waiver of protest, or of demars . 4 notice, written upon negotiable puje? > 4 signed by the indore r. is an agreetur ! and requires a five-cent -tamp.
A stamp duty of twenty-nve cent. 1 posed upon the "protest of every Bit.
ed at the same time and all attert. 1 !
afixed to the amount of twruly .. for each note, bill, draft, se., thus jul ed.
When, as is generally the case. the tion to a deposition contatti- . : if cates in addition to the jurat to the :. ' vit of the deponent, ruth s. a ce ;: : that the parties were of w .; But I ...... that they did or did not appear, ti! D'. Y did or did not object. de., it is salgect to
When au attested copy ofa writ or other
Upon every assignment or transfer of a mortgage, a stamp tax is required equal to that imposed upon a mortgage for the amount remaining unpaid ; this tax is re- quired upon every such transfer in writing. whether there is a sale of the mortgage or not ; but no etamp is necessary upon the endorsement of a negotiable instrument, even though the legal effect of such indorse- ment is to transfer a mortgage by which the instrument is seenred.
An assignment of a lease within the mean- " ing and iatent of Schedule B. is an assign- ment of the leasehold, or of some portion thereof, by the lesste, or by some person claiming by, from, or under him ; such an Avaigument as subrogates the assignve to | of exchange, check or draft." any the rights, or some portion of the rights, of : every marine protest. If severi the lesere, or of the person standing in his bills of exchange, drafts, &c. a" place. A transfer by the lessor of his part of a lease, neither giving uor purporting fand the same certificate, stamp .. . . to give a claim to the leasehold, or to any part thereof, but simply a right to the rents, &c., is subject to stamp tax as a contract or agreement only.
The stamp max upon a fire insurance policy is based upon the premium.
Deposit notes taken by a mutual fire in- surance company, not ay payment of pre- mium nor as evidence of indebtedners therefor, but to be used simply as n basis upon which to make rateable assessments to ; a stamp duty of asy cop's. meet the losses incurred by the company, 1
A mortgage given to secure a surety from lose, or given for any purpose whintever, other than a- security for the payment of a ! When, however. the time of prismen! !.... definite and certain sum of money, is taxa- able only ar an agreement or contract.
The stamp duty upon a lease, agreement, memorandum, or contract for the hire, ure, or rent of any land, tenemeut, or portion thereof, is based upon the annual rent or rental value of the property leased, and the duty is the same whether the lease be for ; original policy. one year, for a terin of years, or for the fractional part of a year only.
-
40
STAMP DUTIES.
process is used by a sheriff orother person in making personal service, or in attaching property, a five-cent stamp should be affix- ed to the certificate of attestation.
A marriage certificate issned by the offi- ciating clergyman or magi-trate, to be re- turned to any officer of a State. county, city, towu, or other municipal corporation, to constitute part of a public record, requires no stamp; but if it is to be retained by the parties, a five-cent stamp should be at- fixed.
The stamp tax upon a bill of sale, by which any ship or vessel, or any part there- of, is conveyed to or vested in any other person or persons, is at the same rate as that imposed upon conveyances of realty sold : a bill of sale of any other personal property should be stamped as a contract or agreement.
An assignment of real or personal prop- erty, or of both, for the benefit of creditors. should be stamped as an agreement or con- tract.
Written or printed assignments ofagree. ments, bonds, notes not negotiable, and of all other instruments the assignments of which are not particularly specified in the foregoing schedule, should be stamped as agreements.
No stamp is necessary upon the registry of a judgment, even though the registry is such in its legal effect as to create a lien which operates as a mortgage upon the property of the judgment debtor.
A notice from landlord to tenant to quit possession of premises requires no stamp.
A stamp tax is imposed upon every "manifest for custom-house entry or clear- ance of the cargo of any ship. vessel, or steamer for a foreign port." The amount ofthis tax in each case depends upon the registered tonnage of the vessel.
If a vessel clears in ballast and has no cargo whatever, no stamp is necessary; but if she has any, however small the amount -a stamp should be used.
A bond to convey real estate requires stamps to the amount of twenty-five cents.
The stamp duty upon the probate of a will, or upon letters of administration, is based upon the sworn or declared value of all the estate and effects, real. personal, and mixed, undiminished by the debts of the estate for or in respect of which such probate or letters are applied for.
When the property belonging to the es- tate of a person deceased, lies under dif- ferent juri-dictions and it becomes neces- sary to take out letters in two or more places. the letters should be stamped ac- cording to the value of all the property, real. personal, and mixed. for or in respect of which the particular letters in each case are issued.
Letter- de bonis non should be stamped according to the amount of property re- maiming to be administered upon thereun- der, regardless of the stamps upon the orig- inal letters.
When a "power of attorney or proxy for voting at any election for officers of any A merecopy of an instrument is not sub- incorporated company or society, except ! ject to stamp duty unless it is a certified religious, charitable, or literary societies, one, in which case a five-cent stamp should or public cemeteries," is signed by sever- i be aflited to the certificate of the person al stockholders, owning separate and dis- attesting it: but when an Instrument is executed and i-sued in duplicate, triplicate, Ac., as in the case of a lease of two or more parta, each part has the same legal effect as the other. and each should be stamped as an original. tinct shares, it is, in Its legal effect, the separate instrument of each, aud requires stamps to the amount of ten cent- for each and every signature: one or more stamps may be used representing the whole amount required.
1
41
POSTAL RATES AND REGULATIONS.
POSTAL RATES AND REGULATIONS.
LETTERS .- The law requires postage on all letters (including those to foreign coun- tries when prepaid), excepting those writ- ten to the President or Vice President, or members of Congress, or (on official busi- lu -i to the chiefs of the executive depart- ments of the Government, and the heads of bureaux and chief clerks, and others invest- ed with the franking privilege, to be pre- paid by stamps or stamped envelopes, pre- payment in money being prohibited.
All drop-letters must be prepaid. The rate of portage on drop-letters, at offices where free delivery by carrier is establish- ed, is two cents per half ounce or fraction of a half ounce ; at offices where such free delivery is Nor established the rate is one cent.
The single rate of postage on all domes- tic mail letters throughout the United States, is three cents per half ounce, with an additional rate of three cents for each additional half ounce or fraction of a half ounce. The ten ceut (Pacific) rate is abul- ished.
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