USA > New York > Oneida County > Gazetteer and business directory of Oneida County, N.Y. for 1869 > Part 5
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The first act imposing a stamp tax upon certain specified instruments took effect, so far as said tax is concerned, October 1, IsR). 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 required on any warrant of attorney accompanying a bond or not", 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 le- nomination of the stamp afixed should be made upon the margin or in the acknowl- cdgeinent 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 therea'- der is thus restricted to documents, &c., issued by the officers therein numed. 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 couveyances 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 -houff 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 eo-tenant to another for equality of partition, there is a sale to the extent of euch consideration, and the conveyance, by the party receiving it, should be stamped accordingly.
A conveyance of lands sold for unpaid
No stampis necessary upon an instrument | taxes, issued since August 1, 1566, by the executed prior to October 1, 1862, to make | officers of any county, town, or other mu-
39
STAMP DUTIES.
nicipal corporation in the discharge of their i should not be reckoned as premium in de- termining the amount of stamp taxes cuon the policies.
A conveyance of realty sold. subject to a When a policy of insurance properly mortgage, should be stamped according to ! stamped has been issued and lost, no stamp the consideration, or the value of the prop- ; is necessary upon another issued by the erty whendamibrod. The consideration in same company to the same party. covering sheb case is to be found by adding the ; the same property, time, &c., and designed simply to supply the loss. The second policy should recite the loss of the first.
amionot paid for the equity of redemption to the mortgare debt. The fact that one part of the consideration is paid to the mortesgor and the other part to the mort- gayce does not change the liability of the conveyance.
An instrument which operates as the re- i newal ofa policy of insurance. is subject to the same stamp tax as the policy.
When a policy of insurance is isaned for The stamp tax upon a mortgage is based a certain time, whether it be for one year npon the amount it is given to secure. The only or for a term of years, a receipt for fact that the value of the property mortgag- premium, or any other instrument which ed is less than that amount. and that conse- : has the legal effect to continue the contract quently the security is only partial, does : and extend its operation &. rond that tinwe. re- quires the same amount of revenue stamps as the policy itself; but such a receipt 8ª
not change the liability of the instrument. When, therefore, a second mortgage is giv- en to secure the payment of a sum of mon- is usually given for the payment of the ey partially secured by a prior mortgage up- ; monthly, quarterly. or aunnal premium. is or 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 ir 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 ouly 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 daty is the same whether the lease be for ! original policy. one year. for a term of years, or for the fractional part of a year oniy.
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-
A bill single or a bill obligatory. i. e., an instrument in the form of a promissory
qaired apon every such transfer in writing, i note, under seal, is subject to stamp duty whether there is a sale of the mortgage or , as written or printed evidence of an amount not : but no stamp is necessary upon the of money to be paid on demand or at a endorsement of a negotiable instrument, . time designated, at the rate of five cents ! for each one hundred dollars or fractional
even though the legal effect of such indorse- mient is to transfer a mortgage by which ; part thereof. the instrument is secured.
A waiver of protest, or of demand and An assignment of a lease within the mean- | notice, written upon negotiable paper und ins and intent of Schedule B, is an assign- signed by the indorser, is an agreement, ment of the luscholl, or of some portion and requires a five-cent stamp. thereof, by the liste. or by some person claiming by, from. or under him : such an
A stamp duty of twenty-five cents is im- posed upon the "protest of every note, bill assignment as subrogstes the assignee to ' of exchange. check or draft." and upon the rights, of some portion of the rights, of . every marine protest. If several notee. the keare, or of the person standing in his bills of exchange, drafts, &c., are protest- place. A transfer by the lesser of his part ; ed at the same time and all attached to one of a lease. neither giving nor purporting ; and the same certificate, stamps should be to give a clatin to the leasehold, or to any ; part thereof. but simply a right to the rents. ; sc., is ethjest to stamp tax as a contract or agreement only.
The camp tax upon a fire insurance policy is based upon the premium.
Deposit notes taken by a mutual fire in- surance company, Lot as payment of pre- mium nor as evidence of indebtedners therefor. but to be used simply as a basis upon which to make rateable assessments to meet the losers incurred by the company,
affixed to the amount of twenty-five cente 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 salida- vit of the deponent, such as a certificate that the parties were or were not notithe d. that they did or did not appear, that they did or did not object, &c., it is subject to astamp duty of five cents.
When an attested copy ofa writ or other
not a renewal within the meaning of the statute. The payment simply prevents the policy from expiring, by reason of non-per- formance of ite conditions : a receipt given for euch 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
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.
-------
strictly oficial doties, is exempt from Stamp max.
·
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 partios, 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 snch 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 stanips may be nsed 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 ciear- ance of the cargo of any ship. vessel. or steamer for a foreign port." The amount of this tax in cach case depends upon the registered tonnage of the vessel.
If a vessel clears in ballast and has no cargo whatever, no stamp is neces-ary: 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 deccased, 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 therenn- 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 an 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 cach should be stamped as an original.
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 fraetion 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 ounee, 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- ished.
NEWSPAPERS, ETC .- Letter postage is to be charged on all handbills, cirenlars, 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 cares), 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 cte. ; 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 rot 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.
Cireulars not exceeding three in number to one address, 2 cte. ; 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 manuscriptsand proof-sheets, whether corrected or not, maps, prints, en- gravings, sheet music, blanks, flexible pat- terna, samples, and sample cards, phono- graphic paper, letter envelopes, postal en- velopes or wrappers, eards, 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 ets. : over Soz. 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.
[ALL printed matter (except single cop- ies of newspapers, magazines, and periodi- cals to regular subscribers) sent via over- land mail, is to be charged at LETTER POST- AGE rates.]
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 Muil.
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 Anstria). ..
10
10
15
15
3
4
S
Deninark
13
14
18
19
5
6
8
10
Sweden ..
16
18
21
23
13
14
16
18
Norway.
20
23
25
28
5
6
8
10
Russia.
15
18
20
23
10
11
13
15
Switzerland.
15
15
20
20
17
18
20
22
Greece ..
19
19
14
15
7
4
10
8
Italy (via Austria).
1.1
19
18
7
8
10
12
Turkey ...
15
15
20
20
8
10
12
Egypt ..
15
15
20
20
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. 27 NEVER PUT MONEY IN A LETTER-ALWAYS PROCURE A MONEY ORDER.
Valnable 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.
STAMI'S 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, Enst 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, 20 cents; Canada and the British Provinces, 5 cents ; North Germany, 8 cents. To Letters addressed to POST-MASTERS must be prepsid 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, withont 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 Ofice and State across the left hand side of the envelope, on the face side, will be complied with. Lettera bearing euch indorsements will be returned to the writer free of charge.
42
POSTAL RATES AND REGULATIONS.
10
12
Moldavia and Wallachia
13
13
18
8
10
12
Papal States.
8
11
13
8
.
.
24
43
POSTAL RATES AND REGULATIONS.
Additional Table of Foreign Postage.
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 onuces or fraction thereof.
Letters.
COUNTRIES.
Hoz 02
News
P'phlets
per oz.
Acapulco.
10
Argentine Republic, 22d each month from N. Y.
18
25
Aspinwall.
10
2
Anstralia, British Mail, via Panama.
22
6
Bahamas, by direct steamer from New York.
5
2
Bogota, New Granada.
18
6
Bolivia.
34
6
Brazils, 22d each month from New York.
*10
2
Buenos Ayres, 22d each month from New York.
18
25
Canada, any distance, (if not prepaid, 10 cts.)
* 6
2
Central America. Pacific Slope, via Panama
10
Chili, British Mail, via Panama.
34
6
China, via San Francisco.
10
2
Costa Rica
10
2
Cuba
10
2
Ecuador, British Mail, via Panama
31
G
Guatemala
10
2
Havana
10
2
Honduras
34
Hong Kong, via San Francisco.
10
Japan, via San Francisco.
10
2
Mexico ..
Montevideo. 22d each month from N. Y.
18
Nassau, N. Prov., by direct steamer from N. Y.
5
New Brunswick.
*10
2
Newfoundland, (15 c. if over 3.000 miles)
10
New Granada, (except Aspinwall and Panama).
19
6
Nicaragua, Pacific Slope, via Panama.
10
2
+
do Gulf Coast of.
34
Novia Scotia (* 15 cts. if over 3.000 miles) .
*10
2
Panama
10
2
Pern, British Mail, via Panama ..
34
6
Porto Rico, Bri'sh Mail, via Havana or San Juan
18
Prince Edward's Island. [under 3,600 miles]
*10
Sandwich Islands, by mail to San Francisco.
10
2
Turk's Island ...
10
Uruguay, by Am. pkt. 22d each month from N.Y.
18
25
Vancouver's Island ..
10
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.
6 2
10 25
2
++++000
4 2
++ + ++++
+
+
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- eraily 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- nine, 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 reen ; 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 acenrately 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 care 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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