USA > New York > Columbia County > Gazetteer and business directory of Columbia County, N.Y. for 1871-2 > 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 | Part 35 | Part 36 | Part 37 | Part 38 | Part 39 | Part 40 | Part 41 | Part 42
25
Power of attorney, or proxy, for wat any election for offi- (' :- of any incorporated com -. pour of society, except reli- ..... charitable, or literary Potertime. or public cemeteries, 10
Power of attorney to receive or col- lect rest. 25
Power of attorney to sell and con- wy real estate, or to rent or
50
37
STAMP DUTIES.
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 letters of ad- ministration applied for shail be sworn or declared not to ex- ceed the value of $1,000. exempt. Exceeding $1,000, and not ex- creding $2,000, 1 00
Exceeding $2,000, for every ad- ditional $1,000, or fractional . part thereof, in excess of $2.000, 50
Promissory note. (See Bill of ex- change, inland.)
Deposit note to mutual insurance companies, when policy is sub- ject to duty, . exempt.
Renewal of a note, subject to the same duty as an original note. Protest of note, bill of exchange, acceptance, check, or draft, or any marine protest,
Quit-claim deed to be stamped as a conveyance, except when giv- en as a release of a mortgage by the mortgagee to the mort- gator, in which case it is ex- einpt ; but if it contains cove- mots may be subject as an Agreement or contract.
Receipts for satisfaction of any mortgage or judgment or de- cree of any court, exempt.
Receipt- for any sum of money or debt due, or for a draft or oth- er instrument given for the payment ot money ; exceeding gay, not being for satisfaction . of any mortgage or judgment or decree of court, 2
(sve Indorsement.)
Receipts for the delivery of pro- Torty. exempt.
Renewal of agreement, contract or charter. by letter or otherwise, · line stamp as original instru-
Shirt's return on writ or other
exempt. Trat derd. made to secure a debt, to ho stamped as a mortgage. War homme receipts, exempt.
Warmut of attorney accompany- 10 ; hond or note. if the bond o: 1 4.i- Camped, Water - returne. Officist documents, instruments, med paper insted by officers of the United states Govern-
exempt. exempt.
exempt.
O !!! !!! instruments, documents, and pepper. i-med by the off-
in : strictly winging to them in their ordinary governmental or municipal capacity. Papirs necessary to be used for C
exempt.
Stamp Duty.
the collection from the United ·States Government of claims by soldiers, or their legal rep- resentatives, for pensions, back pay, bounty, or for prop- erty lost in the service, exempt.
CANCELLATION.
In all cases where an adhesive stamp is used for denoting the stamp duty upon an instrument, the person using or affixing the same must write or imprint therenpon in ink the initials of his name, and the date (the year, month, and day) on which the sanie is attached or used. Each stamp should be separately cancelled. When stamps are printed upon checks, &c., so that in filling up the instrument, the face of the stamp is and must necessarily be writ- ten across, no other cancellation will be re- quired.
All cancellation must be distinct and legi- ble, and except in the case of proprietary stamps from private dies, no method of cancellation which differs from that above described can be recognized as legal and sufficient.
PENALTIES.
A penalty of fifty dollars is imposed upon every person who makes, signs, or issues, or who causes to be made, signed, or issu- ed, any paper of any kind or description whatever, or who accepts, negotiates, or pays, or causes to be accepted, negotiated, or paid, any bill of exchange, draft, or or- der, or promissory note, for the payment of money, without the same being duly stamp- ed, or having thereupon an adhesive stamp for denoting the tax chargeable thercon, cancelled in the manner required by law, with intent to evade the provisions of the revenue act.
A penalty of two hundred dollars is im- posed upon every person who pays, nego- tiates, or offers in payment, or receives of takes in payment, any bill of exchange ot order for the payment of any sum of money drawn or purporting to be drawn in a for- eign country, but payable in the United States, until the proper stamp has been af- fixed thereto.
A penalty of fifty dollars is imposed upon every person who fraudulently make- 1-4 of an adhesive stamp to denote the duty ie- gnired by the revenue act, without elle tu- ally cancelling and obliterating the sale in the manner required by law.
Attention is particularly called to the fol- lowing extract from section 155, of the act of June 20, 1564, as amended by the act of July 13, 1800 :
"If any person shall wilfully remove or cause to be removed, alter or Pause to be al- ter. d. the einer the cur de fur mark on
it allal have been feed once, or shall know- ingly or wilfully sell or buy euch washed or restored stamps, or offer the same for gale, or give or expose the same to any per-
25
-
38
STAMP DUTIES.
son for use, or knowingly use the same or [ prepare the same with intent for the fur- ther use thereof, or if any person shall knowingly and withont lawful excuse the proof whereof shall lie on the person accus- ed) have in his possession any washed, re- stored. or altered stamps, which have been removed from any vellum, parchment, pa- per, instrument or writing ; then, and in every such case, every person so offending. and every person knowingly and wilfully siding, abetring, or assisting in committing any such offence as aforesaid, shall, on con- viction thereof. * * be punished by a fine not exceeding one thousand dollars, or by imprisonment and confinement to Zard labor not exceeding five years, or both, at the discretion of the court."
It is not lawful to record any instrument, document, of paper required by law to be stamped, or any copy thereof, unless a stemp or -tamps of the proper amount have been affixed and cancelled in the manner required by law ; and such 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 defeet haa been cured as provided in section 158.
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 inay be used indiscriml. nately upon any of the matters or things enumerated in Schedule B, except proprie- tary and playing card stampa, for which a special use has been provided.
Postage stamps cannot be used In pay- ment of the duty chargeable ou IL-tra- ments.
The law does not designate which of the parties to an instrument -hall furnish the necessary stump, nor does the Condition.
er of Internal Revenuea sume tod form bet that conveyance stamps are necessary. A
that it shall be supplied by our ; than by another : Inv ift. inson ject to stamp duty is i -- and without hagen the necessary stampe all and thereto, itcan- not be recorded. or a fille. 1. of Both itt ev- idence, in any court, nila kcal stamp or stamps, denoting the amount of tax, thail have been afixed as pr. werled by Law, and the person who this item it is halad to a penalty, if he omits the -tampe with an in. tent to evade the provisions of the lateraal revenne act.
The first act imposing a starup tax upon certain specified instruments Ink short, w far se said tax is concerned, brotes 1. 14.2. The impression which frehim to pre vail 14 some extent, that no ramps wer glad upon any instruments issued in the . lately in insurrection, prior to the der, or prior to the establishment of un. tion districts there is eren
in the other States. No atampis necessary upou an Instrument executed prior to October 1, 1x2, to make
it admissible in evidence, or to entitle it to record.
Cirtificates of loan in which there shall appear any written or printed evidence of an amount of money to be paid on demand, opat a time designated, are subject to stamp duty as "'promissory notes."
When two or more persons join in the ex- ecution ofan in-trument, the stamp to which the instrument is liable under the law. may be affixed and cancelled by either of them ; and "when more than one signature is aills- ed to the same paper, one or more stamps niny be affixed thereto, representing the whole amount of the stamp required for such signatures."
No stamp is required on any warrant of attorney accompanying a bond or note, when such bond or note has affixed thereto the stamp or stamps denoting the duty re- quired : and, whenever any bond or note is secured by mortgage, bat one stamp duty is required on such papers-such stamp duty being the highest rate required for such in- struments, or either of them. In such case a note or memorandum of the value or de- nomination of the stamp affixed should be made upon the margin or in the acknowl- edgement 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., ixxwat by the officers therein named. Also to the changes in sections 152 and 158, by inserting the words "and cancelled in the manner required by law."
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 I'nited States, must, before paying or acceptinz the same, place thereupon a Mamp Intheatiny the duty.
It is only apon conveyances of realty sold der of real estate made without valuable consideration need not be stamped as a conveyance : but if it contains covenants. such, for instance, asa covenant to warrant atsi defend the title, it should be stamped a. Au agreement or contract.
When a deed purporting to be a convey- ance of realty sold, and stamped according- ly, Is inoperative, a deed of confirmation, made simply to cure the defect, requires no plainp. In such case, the second dred should contain a recital of the facts, and rtwild -how the reasons for its execution.
Partition deeds between tenants in com- mon, hned not be stamped as conveyances, inomnach as there is no sale of realty, but merely a inarking out, or a deaning, of the boamairies of the part belonging to each; ha! where money or other valuable consid- »tation i- paid by one co-tenant to another apality of partition, there is a sale to of such consideration, and the by the party receiving it, 14.4 be stamped accordingly.
A conveyince of lands sold for unpaid Live.4. issued since Angust 1, 1866, by the officers of any county, town, or other mu-
.
39
STAMP DUTIES.
nicipal corporation in the discharge of their | should not be reckoned as premium in de- strictly official duties, is exempt from termining the amount of stamp taxes upon the policies. . stamp tax.
A conveyance of realty sold, subject to a mortgage. should be stamped according to the consideration. or the value of the prop- erty unencumbered. The consideration in such case is to be found by adding the amount paid for the equity of redemption to the mortgage debt. The fact that one part of the consideration is paid to the mortgagor and the other part to the mort- ragee does not change the liability of the conveyance.
The stamp tax upon a mortgage is based upon the amount it is given to secure. The fact that the value of the property mortgag- ed is less than that amount, and that conse- quently the security is only partial, does not change the liability of the instrument. When, therefore, a second mortgage is giv- en to secure the payment of a sum of mon- ey partially secured by a prior mortgage up- on other property, or when two mortgages upon separate property are given at the same time to secure the payment of the some sumn, each should be stamped as though it were the only one.
A mortgage given to secure a surety from loss, or given for any purpose whatever, other than as security for the payment of a definite and certain sum of money, is taxa- abe only as an agreement or contract.
The stamp duty upon a lease, agreement, memorandum, or contract for the hire. use, or rent of any land, tenement, 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 one year, for a term of years, or for the fractional part of a year only.
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 isn sale of the mortgage or 1. ¿ ; but no stamp is necessary upon the "dorment of a negotiable instrument, "Ven though the legal effect of such indorse- Meat is to transfer a mortgage by which the instrument is secured.
Ali assignment of a lease within the mean- I. a. l intent of Schedule B, is an assign- Want of the lasthold, or of some portion Urprof. by the lease, or by some person estaing by, from, or under him ; such an a ... ament as subrogates the assignee to the r.zhit-, or some portion of the rights, of the Ganz, or of the person standing in his flyer A transfer by the lesser of his part if a lease. neither giving nor purporting to give a claim to the lexsehold, or to any part thereof, but simply a right to the rente, &c .. is subject to stamp tax as a contract of Aereetuent ouly.
The stoep tax upon a fire insurance
-arnice company. not as payment of pre- miium nor as evidence of indebtedness therefor, but to be used simply as a basis upon which to make rateable assessments to meet the losses incurred by the company,
When a policy of insurance properly stamped has been issued and lost, no stamp is necessary upon another issued by the same company to the same party, covering the same property, time, &c., and designed simply to supply the loss. The second policy should recite the loss of the first.
An instrument which operates as the re- newal ofa policy of insurance, is subject to the same stamp tax as the policy.
When a policy of insurance is issued for a certain time. whether it be for one year only or for a term of years, a receipt for premium, or any other instrument which has the legal effect to continue the contract and extend its operation beyond that time. re- quires the same amount ofrevenue stamps as the policy itself; but such a receipt as is usually given for the payment of the monthly, quarterly, or annual premium, is not a renewal within the meaning of the statute. The payment simply prevents the policy from expiring, by reason of non-per- formance of its conditions : a receipt given for such a payment requires a two-cent stamp, if the amount received exceeds twenty dollars, and a two-cent stamp only. When, however, the time of payment has passed, and a tender of the premium is not sufficient to bind the company, but a new policy or a new contract in some form. with the mutuality essential to every contract, becomes necessary between the insurer and the insured, the same amount of stamps should be used as that required upon the original policy.
A permit issned by a life insurance com- pany changing the terms of a policy as to travel, residence, occupation, &c., should be stamped as a contract or agreement.
A bill single or a bill obligatory. i. e., an instrument in the form of a promissory I note, under seal, is subject to stamp duty as written or printed evidence of an amount of money to be paid on demand or at a time designated, at the rate of five cent- for each one bundred dollars or fractional part thereof.
A waiver of protest, or of demand and notice, written upon negotiable paper and signed by the indorser, "is an agreement, and requires a five-cent stamp.
A stamp duty of twenty-five cents is Im- posed upon the "protest ofevery note, bill of exchange, check or draft." ard tpop every marine protest. If revend notes. bills of exchange, drafts, &c., are prof -t- ed at the same time and all attached toone and the same certificate, stamps should be affixed to the amount of twenty-five couts for each note, bill, draft, &e., thus protest- ed.
When, as is generally the duse, the cap- tion to a deposition contains other certifi- ptt ja Cto h to the juttat to the anida- that the party wife or were not notified. that they did or did not appear, that they did or did not object, &c., it is subject to a stamp duty of tive cents.
When an attested copy ofa writ or other
40
STAMP DUTIES.
process is used by a sheriff or other person in making personal service, or in attaching property, a five-cent stamp should be afix- ed to the certificate of attestation.
A marriage certificate issued by the ofil- ciating clergyman or magistrate, to be re- turned to auy officer of a State, county, city, town, 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 af- 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 recietry of a judgment, even though the registry is euch 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 corgo of any ship, vessel, or steamer for a foreign port." The amount of this tax in each case depends upon the registered tonnage of the vessel.
If a vessel clears in ballast and bas 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 os- tate of a person deceased, lies under dif- ferent jurisdictions 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. per-onal, and mixed, for or in respect of which the particular letters in each case are issued.
Letters de bonis non should be stamped according to the amount of property re- maining to be administered upon thereun- der, regardless of the stamps upon the orig-
When s "power of attorney or proxy for final letrers.
voting at any election for officers of any A mere copy of an instrument is not sub- Iject to stamp duty unless it is a certified one, in which case a five-cent stamp should he affixed to the certificate of the person attesting it; but when the instrument is executed and issued in duplicate, triplicate, &c., as in the case of a lease of two or more the other, and each should be stamped as an original. incorporated company or society, except religious, charitable, or literary societies. or public cemeteries, " is signed by sever- al stockholders, owning separate and dis- tinet shares, it is, in its legal offert, the separate instrument of each, and requires stamps to the amount of ten cents for each ; parts, each part has the same legal effect as and every signature; one or more stamps may be used represet ting the whole amount required.
41
POSTAL RATES AND REGULATIONS.
POSTAL RATES AND REGULATIONS.
LETTERS .- The law requires postage on! al! letters (including those to foreign coun- tries when prepaid), excepting those writ- teu to the President or Vice President, or members of Congress, or (on official busi- nes=) 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 of stamped envelopes, pre- payment in money being prohibited.
All drop-letters must be prepaid. The rate of postage on drop-letters, at offices where free delivery by carrier is estabhsh- ed. is two cents per half ounce or fraction of a half ounce ; at offices where snch free delivery is xor established the rate is one
The single rate of postage on all domes- Ur mail letters throughout the United M'atos, 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 cent (Pacific) rate is abul- 1 -. d.
NEWSPAPERS, ETC .- Letter postage is to br charged on all handbills, circulars, or .Vierprinted matter which shall contain why min-cript writing whatever.
Damerreotypes, when sent in the mail, .... In be charged with letter postage by
Nphe on cards, paper, and other ! : ferial, (not in cases), can be sent ( !.- ,sitr rate as miscellaneous printed ': :. 1.2 , two cents for each four ounces ur fa hon thereof.
I.v! proph Albums are chargeable with bak pro trefour cents for each four UNDGewer lation thereof.
NEW-PAPER POSTAGE .- Portage on daily jammer to aberribere when prepaid quar- taly or yearly in advance, either at the making white of wave of delivery, per
porter lo ct-, ; for weekly, per quarter 5
Weekly newspapers (one copy only) sent by the publisher to actual subscribers with- In the county where printed aud published,
Postage per quarter (to be paid quarterly or yearly in advance) on newspapers and periodicals issued less frequently than once a week, sent to actual subscribers in any part of the United States : Semi-monthly, not over 4 oz., 6 cts ; over 4 oz. and not over S oz., 12 cts. ; over 8 oz. and not over 12 oz., 18 cts. ; monthly, not over 4 oz., 3 cts ; over 4 oz. and not over 8 oz., 6 cts. ; over S oz. and not over 12 oz., 9 cts .; quarterly, not over 4 oz., 1 cent ; over 4 oz, and not over 8 oz., 2 cts. ; over 8 oz. and not over 12 oz., 3 cts.
TRANSIENT MATTER .- Books not over 4 oz. in weight, to one address, 4 cts. ; over t oz. and not over S oz., 8 cts. ; over 8 oz. and not over 12 oz., 12 cts .; over 12 oz. and not over 16 oz., 16 cts.
Circulars not exceeding three in number to one address, 2 cts. ; over 3 and not over 6, 4 cts. ; over 6 and not over 9, 6 cts. ; over 9 and not exceeding 12, 8 cts.
On miscellaneous mailable matter, (em- bracing all pamphlets, occasional publica- tions, transient newspapers, hand-bills and posters, book manuscripts and proof-sheets, whether corrected or not, maps, prints, ch- gravings, sheet music, blanke, flexible pat- terne, samples, and sample cards, phono- graphic paper, letter envelopes, postal ch- velopes or wrappers, cards, paper, plain or ornamental, photographic representations of different types, seeds, cuttinga, bulb .. roots and scions,) the postage to be pre-paid by stamps, is on one package, to one ad- dress, not over 4 oz. in weight, 2 c:s. ; over 4 oz. and not over 8 oz., 4 cts. : over > oz. and not over 12 oz., 6 cts. ; over 12 oz. and not over 16 oz., 8 ets. The weight of pa :k- ages of seeds, cuttings, roots and selons, to be franked, is limited to thirty-two ounces.
Any word or communication, whether by printing, writing. marka or signs, upon the cover or wrapper of a newspaper, pamphlet. magazine, or other printed matter, other than the name or address of the person to whom it is to be sent, and the date when the subscription expires, subjects the pack- age to letter postage.
E
TOREIGN POSTAGE.
Letters per ono-half ounce.
Newspapers if not over 4 oz., pre-payment compulsory.
¡Books, Packets, Prints, Patterns, or samples, per 4 ounces, pre- payment compulsory.
COUNTRIES.
By Direct Mail.
Closed Mail via England.
By Direct Mail.
Closed Mail via England.
By direct Mail.
Closed Mail via England.
Paid. | Unp'.
Pard.
Unp'd
Cente.
Centr.
Cents.
Conts.
Cents.
Cents.
Cents.
Cente.
North German Union, (including all the German States and Austria). ... .
10
10
15
15
3
1
6
8
13
16
18
21
3
₹
11
13
Sweden ..
16
IK
21
23
8
8
10
Switzerland
13
18
23
23
·
8
10
12
Italy (vin Au-t
14
15
Papal Stati4
19
13
18
18
8
10)
12
Turkey ...
15
20
25
10
12
14
Egypt
MONEY ORDERN -Absolute sufity In sending money by mall is required by obtaining a Money Order, on any Money Order Ofice, for which the fre- are :- Opiera not exceeding 2 9, 10 cents. Orders not exceeding $50, 25 cents. S" NEVER PUT MONEY IN A LETTER-ALWAYS PROCURE A MONEY ORDER.
Valuable Lettera should be carried to the Post office. If money is to be remitted. a Postal Money Order should be obtained. If upon points where there is no Money Order Office, then the letter should be registered. Money should never be enclosed in an ordinary letter.
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