Gazetteer and business directory of Montgomery and Fulton counties, N.Y. for 1869-70, Part 5

Author: Child, Hamilton, 1836- comp. cn
Publication date: 1870
Publisher: Syracuse : Printed at the Journal office
Number of Pages: 644


USA > New York > Fulton County > Gazetteer and business directory of Montgomery and Fulton counties, N.Y. for 1869-70 > Part 5
USA > New York > Montgomery County > Gazetteer and business directory of Montgomery and Fulton counties, N.Y. for 1869-70 > Part 5


Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).


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


MONTANA was settled by emigrants from the Northern and West- ern States. Organized in 1864, with the following boundaries: Com- mencing at a point formed by the intersection of the 27º L. W. from Washi- .ington with the 45º N. L .; thence due west on said 45th degree to a point formed by its intersection with the 34th degree W. from Washington ; thence due south along said 34th degree of longitude to its intersection with the 14th degree and 30 minutes of N. L. ; thence due west along said 44th degree and 30 minutes of N. L. to a point formed by its intersection with the crest of the Rocky Mountains; thence following the crest of the Rocky Mountains northward till its intersection with the Bitter Root Mountains; thence northward along the crest of said Bitter Root Moun- tains to its intersection with the 39th degree of longitude W. from Wasl :- ington; thence along said 39th degree of longitude northward to the boundary line of the British possessions; thence eastward along said boundary to the 27th degree of longitude W. from Washington; thence southward along said 27th degree to the place of beginning. This makes it the northermost Territory next the States east of the Missouri Valley. It is a good mining and agricultural region. The total population is put down at 15,822. Large accessions have been made since the census was taken.


NEW MEXICO was formed from a part of the territory ceded to the United States by Mexico, by the treaty of Guadaloupe Hidalgo, Feb- ruary 2, 1848, and was organized into a Territory September 9, 1850 .-- Area 121,201 square miles, or 77,568,640 acres. Population 83,000, besides large tribes of warlike Indians. The principal resource of the country is its minerals.


UTAHI was settled by the Mormons, and was formed from a part of the territory ceded to the United States by Mexico, by the treaty of Gunda- loupe Hidalgo, February 2, 1848, and was organized into a Territory, Sep- tember 9, 1550. Area, 106,392 square miles, or 68,084,480 acres. Popula- ton, 40,2:3, of whom 29 were slaves. Brine, sulphureons and chalybeate springs abound; limestone, granite, sandstone and marble are found in large quantities; iron is abundant, and gold, silver, copper, lead and fine have been found. Not one-fiftieth part of the soil is fit for tillage, bat on that which is, abundant crops of grain and considerable cotton are rival A Convention was held at Great Salt Lake City, January 22, 1862, and a State Constitution formed, but it has not been acted on by Congress.


WISHING TO.V was settled by emigrants from the Northern and Western States, and was organized into a Territory, March 2, 1853, from the northern portion of Oregon, to which was added another portion from the


34


STAMP DUTIES.


eastern part when the latter Territory was admitted as a State, February 14, 1859. Area 69,994 square miles, or 48,636,800 acres. Population 11,168, besides numerous tribes of Indians.


MYODLING was organized in July 1868. It lies between the 27th and 34th meridians of longitude west from Washington, and between the 41st and 45th parallels of latitude. The Territory is rich in mineral wealth, having large quantities of iron, coal, gypsum and building stone, besides vast quantities of gold, silver and copper. Salt springs of great value are found within its limits. The western portion of the Territory embraces what is generally known as the "Sweet Water Mines." "The climate is healthy, and the Territory is rapidly filling up with an enterprising and hardy population. The act of Congress organizing the Territory, provides that " There shall be no denial of the elective franchise or any other right, on account of color or race, and all persons shall be equal before the law."


STAMP DUTIES.


SCHEDULE OF DUTIES ON AND AFTER MARCH 1, 1S67.


Stamp Duty.


Stamp Duty.


Accidental injuries to persons, tick- ets, or contracts for insurance against,


exempt. exempt.


Affidavits.


Agreement or contract not other- wise specified :


For every sheet or piece of paper upon which either of the same shall be written, $0 5


Agreement, renewal of, same stamp as original instrument.


Appraisement of value or daringe, or for any other purpose : " or cach sheet of paper on which it is written.


5


Assignment of a lease, same stamp as original, and additional Mamp upon the vahte or con- sideration of transfer, accord- ing to the rates of stamips on derdis. (See t'onveyance.)


Asstrument of policy of insurance, rune stamp as original instru- ment. (See Insurance.)


Assignment of mortgage, same stamp as that required upon a mortgare for the amount re- minining unpaid. (see Mort-


Bank check, draft or order for any sum of money drawn uponany


bank, banker or trust compa- ny at sight or on demand, 2


When drawn upon any other per- son or persons, companies or corporations, for any sum ex- ceeding $10, at sight or on de- mand,


.


2


Bill of exchange, (inland,) draft or order for the payment of any Enm of money net exceeding $100, otherwise than at sight or on demand, or any promissory note. or any memorandum, check, receipt, or other writ- ten or printed evidence of an amount of money to be paid on demand or at a time designa. ted : For a sum not exceeding $100,


And for every additional $100 or fractional part thereof in ex- cess of $100.


Bill of exchange. (foreign.) or let- ter ofcredit drawn in, but pay- able out of, the United States : If drawn singly, same rates of duty as intand bills of exchange or promissory notes.


If drawn in rets of three or more, for every bill of each set, where the sum made payable shall not


5


5


1763012


STAMP DUTIES.


35


Stamp Duty.


Stamp Duty.


exceed.$100 or the equivalent thereof in any foreign currency


2


rine surveyor, or other person acting as such,


25


And for every additional $100, or fractional part thereof in excess of $100.


2


Certificate of deposit of any sum of money in any bank or trust company, or with any banker or person acting as such : Iffor a sum not exceeding $160, 2


For a sum exceeding $100.


5


Bill of lading to any port in Brit- ish North America,


exempt. exempt.


Charter party for the charter of any ship or vessel, or steamer, or any letter, memorandum, or other writing relating to the charter, or any renewal or transfer thereof: If the regis- tered tonnage of such ship, vessel, or steamer does not cx- ceed 150 tons,


When the consideration shall not . exceed $500.


50


Exceeding 8500, and not exceed- ing $1,000,


1 00


Exceeding 150 tons, and not ex- ceeding 300 tons,


3 00


Exceeding 81,000, for every ad- ditional $500, or fractional part thereof.


50


Exceeding 300 tons, and not ex- ceeding 600 tons, Exceeding 600 tons,


5 00 10 00


Bond for indemnifying any person for the payment of any enm of money : When the money ulti- mately recoverable thereupon is $1.000 or less,


When in excess of $1,000, for each $1,000 or fraction,


50 50


Bond-administrator or guardian, when the value of the estate and effects, real and personal, does not exceed $1,000,


Exceeding $1,000,


exempt. 1 00


Bond for due execution or per- formance of duties of office,


1 00


Bond, personal, for security for . the payment of money. (See Mortgage.)


Pond of any description, other than such as may be required in le- gal proceedings, or used in con- nection with mortgage deeds, and not otherwise charged in this schedule,


25


Broker'snotes. (See Contract.)


Certificates of measurement or weight of animals, wood, coal or liny.


exempt.


Certificates of measurement of oth- er articles,



Certificates of stock in any incor- porated company, 25


Certificates of profits, or any certi- ficate or memorandum showing an interest in the property oracemmulations of any incor- porated company : If for a sam not less than $10 and not ex- ceeding 850.


Exceeding $50 and not exceed- ing $1,000, 25


10


Conveyance, deed, instrument or writing, whereby any lands, tenements, or other realty sokl shall be granted, assigned, transferred, or otherwise con- veyed to or vested in the pur- chaser or purchasers, or any other person or persons, by his, her or their direction, when the consideration or value does not exceed $500,


5


Contract. (See Agreement.)


Contract, renewal of, same stamp as original instrument.


Exceeding $1,000, for every ad- ditional $1,000 or fractional part thereof, 25


Certificate. Any certificate of dam- age or otherwise, and all other certificates or documents is- sued by any port warden, ma-


10


Certificate of any other descrip- tion than those specified, Charter, renewal of, same stamp as an original instrument.


5


Bill of lading. domestic or inland,


Bill of sale by which any ship or vessel, or any part thereof. shall be conveyed to or vested in any other person or persons :


1 00


Check. Bank check,


Contract. Broker's note, or mem. orandum of sale of any goods or merchandise, exchange, real estate, or property of any kind or description issued by brok- ers or persons acting as such : For cach note or memorandum of sale,


10


Bill or memorandum of the sale or contract for the sale of stocks, bonds, gold or silver bullion, coin, promissory notes, or other securities made by brokers, banks, or bankers, either for the benefit . thers or on their own acco . : For each hundred dollars, or frac- tional part thereof. of the amount of such sale or cou- tract,


Bill or memorandum of the sale or contract for the sale of stocks, bonds, gold or silver bullion, coin, promissory notes, or other securities, not his or their own property, made by any person, firin, or company not paying a special tax as bro- ker, bank or banker : For each hundred dollars, or fractional part thereof, of the amount of such sale or contract,


1


50


Bill of lading or receipt (other than charter party) for any goods, merchandise, or effects to be exported from a port or place in the United States to any for- eign port or place.


فيـ


36


STAMP DUTIES.


Stamp Duty.


Stamp Duty.


When the consideration exceeds $500, and does not exceed $1,000, 1 00


And for every additional $500, or fractional part thereof, in ex- cess of $1,000, 50


Conveyance. The acknowledg- ment of a deed, or proof by a witness, exempt. Conveyance. Certificate of record of a decd, exempt.


Credit, letter of. Same as foreign bill of exchange.


Custom-house entry. (See En- try.)


Custom-house withdrawals. (Sec Entry.)


Deed. (See Conveyance - Trust deed.) Draft. Same as inland bill of ex- change,


Endorsement of any negotiable in- strument, exempt.


Entry of any goods, wares or mer- chandise at any custom-house, either forconsumption or ware- housing: Not exceeding $100 in value, 25


Exceeding $100, and not exceed- ing 8500 in value, 50


Exceeding 8500 in valne, 1 00


Entry for the withdrawal of any goods or merchandise from bonded warehouse, 50


Gauger's returns, exempt.


Indorsement upon a stamped obli- gation in acknowledgment of its fulfillment, exempt.


Insurance (life) policy : When the amount insured shall not ex- ceed $1.000, 25


Exceeding $1,000, and not ex- ceeding $5,000,


50


Exceeding $5.000, 1 00


Insurance (marine, inland, and fire,) policies, or renewal of the same : If the premium does not exceed $10.


Exceeding $10, and not exceed- ing 850, 25 50


Exceeding $50,


Insurance contracts or tickets against accidental injuries to persons, exempt.


Lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereof: Where the rent or rental value is $300 per annum or less, 5J


Where the rent or reutal value exceeds the sum of $200 per annuin, for each additional $200, or fractional part thereof in excess of $300),


Legal documents : Writ, or other original process, by which any suit, either erim- inal or civil, is commenced in nny court, either of law or equi- ty. Confession of judgment or cog- exempt. novit, exempt.


Writs or other process on ap-


peals from justice courts or other conrts of inferior juris- diction to a court of record. Warrant of distress.


exempt. 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 $1,000, Exempt.


Exceeding $1,000, 5


Letters of credit. Same as bill of exchange, (foreign.)


Manifest for custom-house entry or clearance of the cargo of any ship, vessel, or steamer, for a foreign port :


If the registered tonnage of such ship, vessel, or steamer does not exceed 300 tons, 1 00


Exceeding 300 tons, and not ex- ceeding 600 tons, 3 00 5 00


Exceeding 600 tons, [These provisions do not ap- ply to vessels or steamboats plying between ports of the United States and British North America.]


Measurers' returns, exempt. Memorandum of sale, or broker's note. (See Contract.) Mortgage of lande, estate, or pro- perty, real or personal, herita- bie or movable, whatsoever. a trust deed in the nature of a mortgage, or any personal bond given as security for the pay- ment of any definite or certain sum ofmoney : exceeding @100, and not exceeding $500, 50


Exceeding $500, and not exceed- ing $1,000, 1 00


And for every additional $500, or fractional part thereof, in ex- cess of $1,000, 50


Order for payment of money, if the amount is $10, or over,


2


10


Passage ticket on any vessel from a port in the United States to a foreign port, not exceeding $35, 50


Exceeding $35, and not exceed- ing $50, 1 00


And for every additonal 850, or fractional part thereof, in ex- ceas of $50. 1 00


Passage tickets to ports in Brit- isl North America, exempt. Pawner's checks, 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. 01, 25


50 |


Power of attorney, or proxy, for voting; at any election for offi. cers of any incorporated com- pany or society, except reli- gions, charitable, or literary 10 societies, or public cemeteries, Power of attorney to receive or col- leet rent. 25


Power of attorney to sell and con- vey real estate, or to rent or


.


37


STAMP DUTIES.


Stamp Duty.


Stamp Duty.


lease the same, Power of attorney for any other purpose,


1 00


50


Probate of will, or letters of admin- istration ; where the estate and effects for or in respect of which such probate or letters of ad- ministration applied for shall be sworn or declared not to ex- ceed the value of $1,000, exempt. Exceeding 81,000, 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. (See Bill of ex- change, inland.)


Deposit note to mutualinsurance 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,


25


Quit-claim deed to be stamped as a conveyance, except when giv- cn as a release of a mortgage by the mortgagec to the mort- gagor, in which case it is ex- empt ; but if it contains cove- nants may be subject as an agrcement or contraet.


Receipts for satisfaction of any mortgage or judgment or de- cree of any court,


exempt.


Receipts for any sum of money or debt dne, or for a draft or oth- er instrument given for the payment of money ; exceeding $20, not being for satisfaction of any mortgage or judgment or deerec of court. (See Indorsement.)


2


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, exempt. Weicher's returns, exempt.


Official documente, instruments, and papers issued by officers of the United States Govern- ment.


exempt.


Oficial instrumenta, documents, and papers issued by the ofi- care of any State, county, town, orother municipal corporation, in the exercise of functions strictly belonging to them in their ordinary governmental or municipal capacity, exempt.


Papers necessary to be used for C


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 odhesire stamp is used for denoting the stamp duty upon 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, signs, or issue -. or who causes to be made, signed, or i-su- 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 thereou. 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, pero- tiates, or offers in payment, or receives or takes in payment, any bill of exchange or 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 cvery person who fraudulently makes ure 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 section 153, of the act of June 30, 1864, as amended by the act of July 13, 1806 :


"If any person shall wilfully remove or cause to be removed, alter or cause to be a' tered, the cancelling or defacing marke ta any adhesive stamp, with intent to u-" ??. . same, or to enuse the use of the Fame, after it shall have been used once, or shall know- ingly or wilfully sell or buy such wa-tied or restored stamps, or offer the same for vale, or give or expose the same to any per-


38


STAMP DUTIES.


son for use. or knowingly use the same or | it admissible in evidence, or to eutitle it to prepare the same with intent for the for- 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 accus- ed) have in his possession any washed, re- stored, or altered stamps, which have been removed from any velluin, parchment, pa- per, instrument or writing ; then, and in every such case, every person so offending, and every person knowingly and withdly aiding, abetting, or assisting in committing any such offence as aforesaid, shall. ou con- viction thereof, *


* * be 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 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 defect has 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 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 used in pay- ment of the duty chargeable on instru- ments.


The law does not designate which of the parties to an instrument shall furnish the necessary stamp. nor does the Commi- - ion- er of Internal Revenue assume to determine that it shall be supplied by one party rather than by another : but if an instrument sub- jeet to stamp duty is issued without having the necessary stamps afixed 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 thus issnes it is liable to a penalty, if he omits the stamps with an int- tent to evade the provisions of the internal revenne act.


The first act imposing a stamp tax upon certain specified instruments took effect. to Partition deeds between tenants in com- mon, need not be stamped as conveyances. inasmuch as there is no stle of realty, but merely a marking ont, or a defining. of the boundaries of the part belonging to each ; but where money or other valuable con-id- far as said tax is concerned, October 1. IN. The impression which seems to prevail to some extent, that no stump- are required upon any instruments issued in the States lately in fuisurrection, prior to the surren- der er prior to the certi liagnent of collec- pration is paid by one contenant to another for e genity of partition, there is a ste to the extent of such consideration, and the conveyance, by the party receiving it, should be stamped accordingly. Instrument- issued in those states since October 1, lett, are subject to the alte tax- ex a- 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


When two or more persons join in the ex- ecution of an instrument, 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 affix- ed to the same paper. one or more stamps may be afixed 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, but one stamp daty is required on sach 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 of de- nomination of the stamp affixed should be inade 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 nsed ;" the exemption thereon- der is this restricted to documents, &c., 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 smin 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 withont valuable consideration need not be stamped as a conveyance ; but if it contains covenants, auch, 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, requirce no stamp. In such case, the second deret should contain a recital of the facts, and should show the reasons for its execution.


A conveyance of lands sold for unpaid taxes, festted since August 1, 1866, by the officers of any county, town, or other ma-


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 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.




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