USA > New York > Cortland County > Gazetteer and business directory of Cortland County, N. Y., for 1869 > Part 5
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Passage tickets to ports in Brit- Ishi North America,
exempt. Pawner's check -. 5
Power of attorney for the sale or transfer of any stock, bonds or scrip, or for the collection of any dividends or interest there- on, 23
Power of attorney, or proxy, for voting at any election for ofl- cers of any incorporated com- pany or society. except reli- gious. charitable, or literary societies, or public cemeteries, Power of attorney to receive or col- leet rent, 25
10
Power of attorney to sell and con- vey real estate, or to rent or
50
10 25
REDINGTON & HOWE,
i
€
No. 2, Wieting Block (Salina Street),
SYRACUSE, N. Y.
WHOLESALE AND RETAIL DEALERS
.
SHEET MUSIC,
AND ALL VARIETIES OF MUSICAL MERCHANDISE.
Furnish to the Trade all the advantages of the Manufacturers and of the Metropolitan Importers
AT A SAVING OF MONEY,
Our Expenses Being Less and Our Stock the Most Complete.
Also to Retail Customers UNRIVALED BARGAINS In all Musical Articles, from a Steinway or Dunham Piano, or a Valnalde Burdett Organ to the Minutest Article of Musical Merchandise.
Send or call for " The Central New York Musical Guide, " giving valuable infor- I ation about care of instruments. Ac., Presented Free.
REDINGTON & HOWE,
No. 2 Wirting Block (Salina St.), Syracuse, N. Y.
REDINGTON & HOWE,
No. 2 Wieting Clock, Salina St , Syracuse, N. Y.,
Ask attention to the stock to be found in their spacions store (140 feet deep), braeing the
oties of Steinway DUNHAM, BRADBURY, ILIZLETON,
Mc'Cammon, Central, Emerson, Raven & Bacon, Weber, Decker Br VOSE, BACH & CO., ARION, GUILD AND OTHERS. ALSO THE
Organs of Durdell, Estey, Mason & Hamlin, Smith, Shoningi and others. With the
Melodeons of Burdett Estey, and Shoniger.
We wholesale these at the regular Factory discounts to the Trade.
We sell to parties at a distance at SPECIAL PRICES, (making it an object to se to us.) We warrant perfeet satisfaction in every case, or no charge. Write to before buying.
We make particularly favorable arrangements with teachers for their accony or when wishing instruments.
In Introducing to the Public TREMOLO.AEOLICOR
We ash attention to the engraving, which shows how this New and Charmi Solo Instrument can be attached to an ordinary Piano.
Fasily played by any performer after a few minutes' study, all ordinary Pia Forte Music can be greatly improved by its nse. A simple melody can played in a dozen different ways by the alternate use of either hand on the { ferent instruments, in one or more measures, and the judicious introduction the " Tremolo" in sustained notes and pathetie or plaintive passages. It is på tienlarly adapted to the practice of the legato style of playing on the piano fort
It is Invaluable as an Instrument for Practice
To the Student, Amateur or Professor. While its addition ornaments the piand its low price (cheaper than any five octave melodeon) will make it a household nece sity. All Piano Forte Dealers and Teachers will recommend it for its intrin-a merit. We shall be happy to send descriptive circulars to any address, FREP.
Send or call for the "Central New York Musical Guide," presented Free, givit valnaile information.
REDINGTON & HOWE,
MENT, surpassing. for caquisite and beautiful cheese, everything le retofare invented. The art of the Trema. Enlien must be brand to be appreciated. It imitates Solo .h LACARTED Votre, with Orchestral instruments, COMBINED WITH A METANOL PIANO ARUSIAN
We ask attention to a new invention (just patented by the inventor, L. Lors,) whereby a Melodeon can be attached to a new or old Piano in three minutes (and removed in a half minnie). It is called
THE TREMO-FOLICON PIANO ; OR, PIANO WITH TWO BANKS OF KEYS.
17 .
LOUIS? PREMIO-AQUICON.
RETAIL PRICE $;5. (5 Octave Melodeon with Tremolo), delivered free of freght. The Trade sup- supplied at Liberal Rates.
REDINGTON & HOWE. General Wholesale Agents.
ti can be attached in an ordinary calde of doch.
.
REDINGTON & HOWE,
WHOLESALE AND RETAIL
MUSIC
مت 9
No. 2 Wieling Block, (Salina St .. ) Syracuse. N. Y.,
Offer to Teachers and Retail Customers
UNEQUALED ADVANTAGES In the Purchase of
PIANO PORTES, ORGANS, MELODEONS,
MUSIC, MUSIC BOOKS, S HEET
AND MUSICAL MERCHANDISE GENERALLY
BEING A WHOLESALE HOUSE, And State Agents for several first class instruments, we can sell, if necessary, a. low as retail dealers Bry their goods.
We will give SPECIAL TERMS to parties writing to us from a distance. It costs bot a trifle to write to us, and money will be saved.
In regard to our commercial standing and integrity, parties can refer to any of the leading Piano Forte, Organ or Melodeon Manufacturers of the United States.
Satisfaction Warranted in all Transactions.
. We keep in stock the Instruments of eighteen different first class makers (over fifty varieties), including the Steinway, and Danham Pianos. the Burdett, Estey. Smith, Mason & Hamlin and Shoninger Organs,
Churche,. Lodges, Societies, Schools Teachers and Clergymen offered
THE VERY BEST RATES.
Send or call for the "Central New York Musical Guide, " presented Free, contain- ing.valuable information.
REDINGTON & HOWE, Music Publishers and Wholesale Dealers, No. 2. Wieting Block (Sulina St .. ) Syracuse, N. Y.
We have in preparation a Good Templay's the Book, devoted to the interests of the Order.
P
STAMP DUTIES.
Ch 37
Stamp Duty. I
lease the same, 1 00
Power of attorney for any other purpose, 50
Probate of will, or letters of admin . istration : where the estateand effect- for orin respect of which such probate or letters of ad- ministration applied for shall be sworn or declared not to ex. ceed the value of $1.0. 0. exempt. Exceeding $1,000, and not ex- ceeding $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. (Sce Bill of cx- chanze, inland.)
Deposit note to mutual insurance companies, when policy is sub- jeet 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, of any marine protest.
25 Quit-claim deed to be stamped as a conveyance, except when piv- en as a release of a mortgage by the mortgagee to the mnort- gagor, in which case it is ex- empt ; but if it contains cove- nants may be subject as an agreement or contract.
Receipts for satisfaction of any mortgage or judgment or de- cree of any court, exempt.
Receipts for any sum of money or debt due, or for a draft or oth- er instrument given for the payment of money : exceeding §20, pot being for satisfaction of any mortgage or judgment or decres of court,
(See Indor-ement )
2
Receipts for the delivery of pro- perty. exempt.
Renewal of agreement, contract or charter, by letter or otherwise, same stamp as original instru- mont.
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 bond or note, if the bond or note is stamped, Weicher's returns,
exempt. exempt.
Official documents, instruments, and papers issued by officers of the United states Govern- ment, exempt.
Official instruments, documents, and papers issued by the offi- eers ofany State, county, town, orother nmunicipal corporation, in the exercise of functions strictly belonging to them in their ordinary governmental or municipal calmcity, exempt.
Papers necessary to be used for C
-
Stamp Duty.
the collection from the United States Government of claims by soldiers, or their legal rup- resentative-, 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 upou an instrument, the person using or affixing the same must write or imprint thereupon in ink the initials of his name, and the date (the year, month, and day) on which the same 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, signe, or issties. or who canses to be made, signed, ori -- u- ed, any paper of any kind or description whatever, or who accepts, negotiates. or pays, or canses 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 runup for denoting the tax chargeable thereon, 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 npon every person who pays, Hogy- tintes, or offers in payment, of received of takes in payment, any bill of exchange of order for the payment of any suis of money drawn or purporting to be drawn in s 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- tre of an adhesive stamp to denote the duty re- quired by the revenue act, without effectu- ally cancelling and obliterating the same in the manner required by law.
Attention is particularly called to the fol- lowing extract from rection 155, of the act of June 30. 1861, as amended by the act of July 13, toth :
"If any person shall wilfully remove or canse to be removed, alter or cause to let al- tered, the cancelling or defacing marks on any adhesive stamp, with intent to use the Hune, or to can-e the use of the same, after it shall have been used once, or shall know- ingly or wilfully sell or buy such waslad or restored stamps, or offer the same for sale, or give or expose the same to any per-
-
38
STAMP DUTIES.
pon tor use, 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 are thereof. or if any person shall Certificate of Man in which there shall appear any written or printed eviden . of an amount of money to be paid on dem .: d. duty a" "promissory notes." knowingly and without lawful excuse (the proof whereof shall lie on the person accus- ed have in his possession any washed. re- for at a time designated. are subject to stamp stored. or altered stamps, which have been removed from any vedum, parchment. pa- When two or more persona join in the ex- ecution ofan instrument. the stump to which the instrument is liable muider the law, many be affixed and cancelled by either of them ; and "when more than one signature is a.lls- ed to the same paper, one or more -tamups may be affixed thereto. representing the whole amount of the stamp required for auch signatures." per, in-trument or writing : then, and in every such case, every person so offending. and every person knowingly and wilfully aiding, abetting, or as-isting in committing any which offence as aforpagid, shall. on con- viction thereof. * * * be punished by a fine not exceeding one thousand dollars, or by imprisonment and confinement to hard labor not exceeding five vears, or both, at the discretion of the court."
It is not lawful to record any instrument. document, or piper required by law to be stamped, or any copy thereof, unless a stamp or stamps 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 uull and void, and cannot be used or adinitted as evidence in any court until the defect has been cured as provided in section 158.
All willful violations of the law -hould 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- nately upon any of the matters or things enumerated in Schedule B, except proprie- tary and playing card stamps, for which a special use has been provided.
Postage stamps cannot be need in pay- ment of the daty chargeable on instru- ment -.
The law does not designate which of the parties to an instrument shall tarnish the necessary stamp, nor does the Commission- er of Internal Revenue assume to determine that it shall be supplied by one party rather than by another ; but if an instrument sub- jert to stamp duty is issued without having the necessary stampa affixed thereto, it can- not be recorded. or admitted, or used in ev- idence, in any court, until a legal stamp or stamps, denoting the amount of tax, shall have been affixed as prescribed by law, and the person who this is-tes it is liable to a privilty, if he omits the stamps with an in- tent to evade the provisions of the internal rev. nue act.
The first art imposing a stamp fax upon certain specified instruments took effect. so for a- said tax is concerned, October 1. 1NR. The impression which seems to prevail to some extent, that no stampa are required npon any in-truments issued in the States lately in inenerection, prior to the surren- der, or prior to the establishment of coffee- tion district . there, is erroneous.
Instrumente is-ted in those Stares since October 1. 1402. are subject to the rame tax- es es similar ones issued at the same time in the other States.
No stamp is necessary upon an instrument executed prior to October 1, 1302, to make
Nostiatap is required on any warrant of attorney accompanying a bord or note. when such bond or note has affixed thereto the stamp or stamps denoting the duty re- gnired : anul, whenever any bond or note is secured by mortgage, ont ore stamp drty is required on such papers-ench stamp finty being the highest rate required for such in- stridents, 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. A.c., issued by the officers therein uxmed. Also to the changes in -cerione 132 and 13 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 United States, must, before paying or accepting the same, place thererpon a stamp indicating the duty.
It is only upon conveyances of realty soll that conveyance stamps are necessary. A deed of real estate made withont valuable consideration need not be stamped as a conveyance ; but if it contains covenants, snch. for instance. as a covenant to warrant and defend the title. it should be stamped as an agreement or contract.
When a deed purporting to be a convey- ance of realty sold, and cramped according- ly. is inoperative, a deed of contribution. made simply to cure the defect, requires no stamp. In such case, the second deed should contain a recital of the facts, and should show the reasons for its execution.
Partition deeds between ten ints in com- mon. need not be stamped as convenances. Linasmuch as there is no sale of reahy, but merely a marking ont, or a defining, of the boundaries of the part belonging to each ; but where money or offer valable consid- eration is paid by one co-tenant to another forequality of partition, there is y ade to the extent of such consideration, and the conveyance, by the party receiving it, should be stamped accordingly.
A conveyance ot lands soud for anpaid I taxes, issied vince August 1, 1966, by the officers of any county, towu, or other min-
39
STAMP DUTIES.
nicipal corporation in the discharge of their | should not be reckoned as premium in de- strictly official duties, is exempt from - 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 dent. The fact that one part of the consideration is paid to the mortgagor and the other part to the mort- gagee does not change the liability of the conveyance.
The stamp tax upon a mortgage is based upon the amount it i- given to secure. The fuet that the value of the property mortgag- ed is less than that amount, and that conse-
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- able only as an agreement or contract.
The stamp duty uram a lease, agreement, memorandum, or contract for the hire, use, or rent of any land. tenement, or portion thereof, is based upon the annual reut or rental value of the property leased, and the | should be need as that required upon 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 as-igument or transfer of a mortgage, a stamp tax is required equalto that imposed upon a mortgage for the amount remaining unpaid ; this tax is re- quired upon every euch trausfer in writing. whether there isa rule of the mortgire of not ; but no starap is necessary upon the endorsement of a negotiable in-imment, even though the legal effect of such indorse- ment is to transfer a mortgage by which the instrument is secured.
An assignment of a lease within the mean- ing and intent of Schedule B, is an assign- ment of the basehold, or of some portion , and requires a five-cent stamp. thereof, by the lease, or by rome person A stamp duty of twenty-five cent4 is im- posed upon the "protest ofevery note, bill of exchange, check or draft," and upon every marine protest. If several notes, bille of exchange, drafts, &c. are protest- ed at the same the . and all attached to one and the same certificate, stamps should be claiming by, from, or under him ; such an assignment as subrogates the assignee to the rights, or some portion of the rights, of the lessee, or of the person standing in bie place. A transfer by the Assor of his part of a lease, neither giving not purporting to give a claim to the lewschod, or to any afixed to the and Gut of twenty-five cent- part thereof, but -imply a right to the rente, for eich note, bill, draft, &e., thus pro. == t- Ac., is subject to stamp tax asa contract , ed. or agreement ouly.
The pump tax upon a fire in-arance policy is based upon the premium.
Deposit note- taken by a mutual fre in- Entrance company, but as payment of pre- miun nor as evidence of indebit. These i that they did or did not appear, that they therefor, but to be need simply as a basis alid or did not object, ke., it is subject to upon which to make rateable assessments to a stamp duty of five cente. meet the losses incurred by the company, When an attested copy of a writ or other
termining the amount of stamp taxes upon the policies.
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 ro- 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 quently the security is only partial, does , and extend its operation beyond that time. re- Not change the liability of the instrument. 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 upon separate property are given at the enme time to secure the payment of the same sum, each should be stamped as though it were the only one.
quires the same amount ofrevenue stamps us the policy itself; but ruch a receipt as is usually given tor the payment of the monthly, quarterly. or annual premium, 1s 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 giv. n 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. his passed, and a tender of the prennum is rot sufficient to bind the company, but a new policy or a new contract in some form, with the muituality essential to every contract, becomes necessary between the insurer and | the insured, the same amount of stamps
original policy.
A permit issued by a life insurance com- pany changing the term- of a policy as to travel, residence, occupation, de., should be stamped as a contractor agreement.
A bill single or a bill obligatory, i. ... an instrument in the form of a promissory note, woder scel, is subject to stamp daly as written or printed evidence of an amount of money to be paid on demand or di a time designated, at the rate of five with for each one hundred dollars or fractional part thereof.
A waiver of protest, or of demand and notice. written upon negotiable paper and signed by the indorser, is au agreedonit,
When, as is generally the case, the cap- tion to a deposition contains other certiil- vites in addition to the jurat to the attda- vit of the deponent, such as a certificate that the parties were or were not notified.
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 affix- ed to the certificate of attestation.
A marriage certificate issued by the othi. ciating clergyman or magistrate, to be re- turned to any 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 theparties, 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 conveyanees of realty sold ; a bill of sale of any other personal property should be stamped az a contract or agreement.
An as-tenment of real or person il prop- erty, or of both. for the benefit of creditors, chonld be stamped as an agreement or cou- tract.
Written or printed assignments of agree- mente, bonds, notes not negotiable, and of all other in-triments 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 anch in its legal effect as to create a lien which operates as a mortgage upon the property of the judgment debtor.
When a "power of attorney or proxy for voting at any election for officers of any incorporated company or society, except religion-, charitable, or literary societies, or public cemeteries," is signed by sever- al stockholders, owning separate and dis- tinct shares, it is, in ite legal effect, the separate instrument of each, and requires stamps to the amount of ten cents for each and every signature: one or more stampy may be used representing the whole amount required.
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 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-oual, and mixed, for or in respect of which the particular letters in each case are isened.
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- inal letters.
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