USA > New York > Herkimer County > Gazetteer and business directory of Herkimer County, N.Y. for 1869-70 > Part 5
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The first act imposing a stamp tax upon certain specified instruments took effeet, so far as said tax is concerned, October 1, 1862. The impression which seems to prevail to some extent, that no stamps are required upon any instruments issued in the States lately in insurrection, prior to the surren- der, or prior to the establishment of collec- tion districts there, is erroneous.
Instruments issued in those States since October 1, 1862, are subject to the same tax- es as similar ones issued at the same time in the other States.
No stamp is necessary upon an instrument executed prior to October 1, 1862, to make
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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."
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, but 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 aeknowl- 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 thereun- der is thus restricted to documents, &e., issued 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 United States, must, before paying or accepting the same, place thereupon a stamp indicating the duty.
It is only upon conveyances 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, such, for instance, asa 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 stamped according- ly, is inoperative, a deed of confirmation, 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 tenants in com- mon, need not be stamped as conveyances, inasmuch as there is no sale of realty, but merely a marking out, or a defining, of the boundaries of the part belonging to each ; but where money or other valuable consid- eration is paid by one co-tenant to another for equality of partition, there is a sale to the extent of such consideration, and the conveyance, by the party receiving it, should be stamped accordingly.
A conveyance of lands sold for unpaid taxes, issued sinee August 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 oficial 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- gagee 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 hy 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 same sum, 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- able 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 is a sale of the mortgage or not; but no stamp 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 secured.
An assignment of a lease within the mean- ing and intent of Schedule B, is an assign- ment of the leasehold, or of some portion thereof, by the lessee, or by some person 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 his place. A transfer by the lessor of his part of a lease, neither giving nor purporting 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 tax upon a fire insurance policy is based upon the premium.
Deposit notes taken by a mutual fire in- surance company, not as payment of pre- mium 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 of a 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 of revenue 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 issued 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 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 cents 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 an agreement, and requires a five-cent stamp.
A stamp duty of twenty-five cents is im- posed upon the "protest of every note, bill of exchange, check or draft," and upon every marine protest. If several notes, bills of exchange, drafts, &c., are protest- ed at the same time and all attached to one and the same certificate, stamps should be affixed to the amount of twenty-five cents for each note, bill, draft, &c., thus protest- ed.
When, as is generally the case, the cap- tion to a deposition contains other certifi- cates in addition to the jurat to the affida- vit of the deponent, such as a certificate that the parties were 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 five 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 affix- ed to the certificate of attestation.
A marriage certificate issued by the offi- 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 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 of agree- 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.
When a "power of attorney or proxy for voting at any election for officers of any incorporated company or society, except religious, charitable, or literary societies, or public cemeteries," is signed by sever- al stockholders, owning separate and dis- tinct shares, it is, in its legal effect, the separate instrument of each, and requires stamps to the amount of ten cents for each and every signature ; one or more stamps 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 of this 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, personal, 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- inal letters.
A mere copy of an instrument is not sub- ject to stamp duty unless it is a certified one, in which case a five-cent stamp should be 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 parts, each part has the same legal effect as the other, and each should be stamped as an original.
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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- ness) 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 postage 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 NOT 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 cent (Pacific) rate is abol- ished.
NEWSPAPERS, ETC .- Letter postage is to be charged on all handbills, circulars, or other printed matter which shall contain any manuscript writing whatever.
Daguerreotypes, when sent in the mail, are to be charged with letter postage by weight.
:Photographs on cards, paper, and other flexible material, (not in cases), can be sent at the same rate as miscellaneous printed matter, viz., two cents for each four ounces or fraction thereof.
Photograph Albums are chargeable with book postage-four cents for each four ounces or fraction thereof.
NEWSPAPER POSTAGE .- Postage on daily papers to subscribers when prepaid quar- terly or yearly in advance, either at the mailing office or office of delivery, per quarter (three months), 35 cts. ; six times per week, per quarter 30 cts .; for tri-week- ly, per quarter 15 cts. ; for semi-weekly, per quarter 10 cts. ; for weekly, per quarter 5 cents.
Weekly newspapers (one copy only) sent by the publisher to actual subscribers with- in the county where printed and published, FREE.
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 8 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 8 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 4 oz. and not over 8 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, en- gravings, sheet music, blanks, flexible pat- terns, samples, and sample cards, phono- graphic paper, letter envelopes, postal en- velopes or wrappers, cards, paper, plain or ornamental, photographic representations of different types, seeds, cuttings, bulbs, 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 cts. ; over 4 oz. and not over 8 oz., 4 cts. ; over 8 oz. and not over 12 oz., 6 cts. ; over 12 oz. and not over 16 oz., 8 cts. The weight of pack- ages of seeds, cuttings, roots and scions, to be franked, is limited to thirty-two ounces.
Any word or communication, whether by printing, writing, marks 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.
FOREIGN POSTAGE.
Letters per one-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'd.
Paid.
Unp'd
Cents.
Cents.
Cents.
Cents.
Cents.
Cents.
Cents.
Cents.
North German Union, (including all the German States and Austria). ·
10
10
15
15
Denmark .
13
16
18
21
9
14
16
19
21
8
9
11
13
Norway
16
18
21
23
5
6
8
10
Russia.
15
18
20
23
10
11
18
15
Switzerland.
15
15
20
20
9
10
12
14
Greece.
18
18
23
23
7
8
10
12
Italy (via Austria).
14
14
15
7
8
10
12
Papal States.
14
13
13
18
18
7
8
10
12
Turkey ..
15
15
20
20
9
10
12
14
Egypt
20
20
25
25
MONEY ORDERS .- Absolute safety in sending money by mail is secured by obtaining a Money Order, on any Money Order Office, for which the fees are :- Orders not exceeding $20, 10 cents. Orders not exceeding $50, 25 cents. NEVER PUT MONEY IN A LETTER-ALWAYS PROCURE A MONEY ORDER.
Valuable Letters 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.
STAMPS AND ENVELOPES can be obtained at the BOX DELIVERY. Envelopes in numbers not less than 500 with the "address of the purchaser," and a "return request," across the end, can be procured (by leaving an order with the Post-master,) at the same prices as ordinary stamped envelopes.
REGISTERED LETTERS .- Valuable Letters for any part of the United States, Holland, United Kingdom, Italian States, Africa, East Indies, Egypt, Falkland Islands, China, and Australia, will be registered on application at the office.
Registry fee to the above foreign countries, 16 cents. Registry fee in the United States, 15 cents; Canada and the British Provinces, 5 cents ; North Germany, 8 cents. Letters addressed to POST-MASTERS must be prepaid at the usual rates. RULES :- 1. Direct Letters plainly to the street and number, as well as the Post-office and State.
2. Head letters with the name of the writer's Post-office and State, Street and Number. Sign them with full name, and request that answers be directed accordingly.
3. Letters sent to strangers or transient visitors in a town or city, whose special address may be unknown, should be marked on the lower left hand corner with the word- " Transient."
4. Place the postage stamp on the upper right hand corner, and leave space between the stamp and direction for post marking, without interfering with the writing. N. B .- A request for the return of a letter to the writer, if unclaimed within thirty days or less, written or printed, with the writer's name, Post Office and State across the left hand side of the envelope, on the face side, will be complied with. Letters bearing such indorsements will be returned to the writer free of charge.
42
POSTAL RATES AND REGULATIONS.
.
3
4
6
8
10
12
6
11
13
Sweden
6
7
9
11
Moldavia and Wallachia
19
43
POSTAL RATES AND REGULATIONS.
dditional Table of Foreign Postage. A
The * indicates that, unless the letter is registered, pre-payment is optional; in all other cases it is required. § Pamphlets and Periodicals, ten cents per four ounces or fraction thereof. # Pamphlets, Magazines, &c., two cents per four ounces or fraction thereof.
COUNTRIES.
Letters.
News
papers.
P'phlets
per oz.
Acapulco.
10
2
Argentine Republic, 23d each month from N. Y ..
18
25
Aspinwall.
10
2
Australia, British Mail, via Southampton
22
6
Bahamas, by direct steamer from New York.
3
2
Bogota, New Granada.
18
4
Bolivia.
34
6
++escos++++
Brazils, 23d each month from New York.
10
2
Buenos Ayres, 23d each month from New York.
18
25
. .
Canada, any distance, (if not prepaid, 10 cts.)
* 6
2
Central America, Pacific Slope, via Panama
10
2
Chili, British Mail, via Panama.
34
6
China, (except Amoy, Canton, Fuchow, Hong Kong, Swatow).
10
2
土
Costa Rica
10
2
Cuba ..
10
2
7
Ecuador, British Mail, via Panama.
34
Great Britain.
*12
Guatemala
10
2
Havana ..
10
2
Honduras
10
2
.
I ++++++.
Montevideo, 23d each month from N. Y,
18
25
Nassau, N. Prov., by direct steamer from N. Y.
3
2
New Brunswick.
* 6
2
Newfoundland, (15 c. if over 3,000 miles).
10
2
New Granada, (except Aspinwall and Panama)
18
4
.
cos++++.
Porto Rico, British Mail, via San Juan
18
4
Prince Edward's Island.
* 6
2
Sandwich Islands, by mail to San Francisco.
10
2
Turk's Island ...
10
2
Uruguay, by Am. pkt. 23d each month from N.Y.
18
25
Vancouver's Island.
10
2
Venezuela, British Mail, via Aspinwall.
18
4
do by American Ven. packet.
10
3
The recent postal treaty with Great Britain provides that besides letters and newspa- pers, "book packets," and "packets of patterns and samples," may be sent. Such packets ---
1. Must contain no writing.
2. Must be fully prepaid (6 cents per 4 ounces from the U. S., or 3 pence sterling from Great Britain.)
3. Must be open at the ends to allow inspection.
Samples of merchandise must not be of intrinsic value.
Dutiable articles-books, music, &c., sent from Great Britain to the United States, must, in addition to the postage, pay the regular duties, which are-On books and engravings, 25 per cent .; music and photographs, 20 per cent.
If letters or articles sent to Italy are not prepaid, or are insufficiently paid, they will be charged with deficient postage, and subject to fine, on arrival at their destination.
++++ .
Hong Kong, Amoy, Canton, Fuchow, Swatow, via San Francisco
10
2
Japan, via San Francisco.
10
2
Mexico ...
10
2
Nicaragua, Pacific Slope, via Panama.
10
2
* 6
2
Panama
10
2
Peru, British Mail, via Panama ...
34
6
+++++++
Nova Scotia (* 10 cts. per }{ oz. if unpaid).
6 2
Koz
44
RULES FOR DETECTING COUNTERFEIT BANK NOTES.
Infallible Rules for Detecting Counterfeit or Spurious Bank Notes.
RULE 1st .- Examine the shading of the | fine letters. Counterfeits never bear the letters in title of Bank called LATHEWORK, imprint perfect. This rule should be strict- ly observed, as it is infallible in detecting counterfeits. which in genuine notes presents an even, straight, light and silky appearance, gen- erally so fine and smooth as to appear to be all in one solid, pale body. In the counter- feit the lines are coarse and irregular, and in many of the longer lines breaks will be perceived, thus presenting a very inferior finish in comparison to genuine work.
2d .- Observe the dies, circles and ovals in the genuine; they are composed of a network of lines, which, by crossing each other at certain angles, produce an endless variety of figures ; SEE THE ONE CENT STAMP ATTACHED. The fine line alone is the unit which enables you to detect spurious work. In the counterfeit, the REPRESENTED white lines are coarse, irregular, and cross each other in a confused, irregular manner, thus producing blurred and imperfect figures.
3d .- Examine the form and features of all human figures on the note. In the gen- uine, the texture of the skin is represented by fine dots and lines intermixed. In the eyes, the pupil is distinctly visible, and the white clearly seen ; the nose, mouth and chin, well formed, natural and expressive; the lips are slightly pouting, and the chin well thrown out; and the delicate shading of the neck perfectly harmonizes with the rest of the figure. Observe the fingers and toes ; they should be clearly and accurately defined. The hair of the head should show the fine strands and present a natural ap- pearance. The folds of the drapery of hu- man figures should lay natural and present a fine, finished appearance. In the counter- feit the female figure does not bear the natural prominence in outlines ; observe, the eyes and shading surrounding does not present the lifelike appearance it should. The fingers and toes are not properly and proportionately defined; the hair does not bear that soft and finished appearance as in the genuine.
5th .- In the genuine note the landscapes are well finished ; trees and shrubs are neatly drawn ; the limbs well proportioned, and the foliage presenting a fine natural appearance ; clear sky is formed of fine parallel lines, and when clouds or heavy skies appear, they cross each other, and bear a soft, smooth and natural appear- ance. The perspective, showing a view of the surrounding country, is always clear and distinct. The small figures in the background are always plainly seen, and their outlines and general character re- cognized. Ships are well defined and the canvass has a clear texture ; railroad cars are very accurately delineated ; in examin- ing a train observe carefully the car most distant. In the counterfeit the landscape is usually poorly executed ; the leaves of trees poorly and unnaturally defined .-- The lines representing still water are scratchy rather than parallel, the sky is represented generally in like manner, and where rolling clouds are to be seen, the unnatural effect is obvious. Domestic animals are generally poorly executed, particularly the head and limbs ; the eyes are seldom clearly defined. Ships are poorly drawn, the texture of the canvass coarse and inferior in style of workman- ship, thus giving an artificial appearance. Railroad cars are also poorly executed ; the car farthest from the eye is usually the most imperfect. The perspective is always imperfect, the figures in the background can seldom be recognized.
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