USA > New York > Ontario County > Gazetteer and business directory of Ontario County, N.Y., for 1867-8 > Part 10
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(See Indorsement.)
Recent te for the delivery of pro- periv. exempt.
Renewal of agreement, contract or charter, by letter or otherwise, game 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 bond or note, if the bond or note is stamped,
Weigher's returns,
Official documents, instruments, and papers issued by officers of the United States Govern- inent, .
Officialinstruments, documents, and papers is-ned by the offi- cers ofany State, countyDown, orother municipal corporation, in the exercise of fatetions strictly belonging to them in their ordintry governmental or municipal capacity, exempt.
Papers necessary to be used for
the collection from the United States Government of claims by soldiers, or their legal rep- resentatives, for pensions, back pay, bounty. or for prop- erty lost in the service, exempt.
CANCELLATION.
In all cases where an adhesive stamp is used for denoting the stamp duty upon an instrument, the person nsing 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- bie, 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 issnes, or who causes to be made, signed. or issu- ed, any paper of any kind or description whatever, or who accepts, negotiates, or pays, or causes to be accepted, negotiated, or paid, any bill of exchange, draft, or or- der, or promissory note, for the payment of money, without the same being auly stamp- ed, or having thereupon an adhesive stamp for denoting the tax chargeable thereon, cancelled in the manner reunired by law, with intent to evade the provisions of the revenue act.
A penalty of two hundred dollars is im- posed upon every person who pays, nego- tiates, or offers in payment, or receives 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 penany of fifty dollars is imposed upon every person who fraudulently inakes use of an adhesive stamp to denote the duty re- i quired by the revenue act, without effectu- exempt. ally cancelling and obliterating the same in exempt. : the manner required by law.
Attention is particularly called to the fol- lowing extract from section 155, of the act of June 20. 1464, as amended by the act of exempt. | July 13, 1-66 :
"If any person shall wilfully remove or cause to be removed, alter or cause to be al- tered, the cancelling or deicing marks on any adhesive stamp, with intent to use the i same, or to alise the use of the same, after it shall have been used once, or shall know- ingly or wilfully sell or buy such wa-bed for restored stamps, or offer the same for vale, or give or expese the same to any per-
2
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STAMP DUTIES.
son for use, or knowingly use the same or prepare the same with intent for the fur- ther use thereof, or if any person shall knowingly and 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 vellum, parchinent, pa- per, instrument or writing, then, and in every such case, every person so offending, and every person knowingly and wilfully aiding, abetting, or assisting in committing any such offence as aforesaid, shall, on con- viction thereof, * * be punished by * a fine not exceeding one thousand dollars, or by imprisonment and confinement to bard 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 wilful 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 nee 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 Commission- er of Internal Revenue assame to determine than by another ; but if an instrument sub- jeet to stamp duty is issued without having the necessary stamps 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 afixed as prescribed by law, and the person who thus issues it is liable to a penalty, if he omits the stamps with an in- tent to erade the provisions of the internal rev ne act.
it admissible in evidence, or to entitle it to record.
Certificates of loan in which there shall appear any written or priuted evidence of an amount of money to be paid on demand, or at a time designated, are subject to stamp duty as "promissory notes."
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 atx- ed to the same paper, one or more stamps may be affixed thereto, representing the whole amount of the stamp required for such signatures."
No stamp is required on any warrant of attorney accompanying a bond or note. when such bond or note has affixed thereto the stamp or stamps denoting the duty re- quired ; and, whenever any bond er note is seenred by mortgage, but one stamp duty is : required on such papers-such stamp daty being the highest rate required for such in- struments, or either of them. In such case a note or memorandum of the value or de- nomination of the stamp affixed should be made upon the margin or in the acknowl- edgement of the instrument which is not stamped.
Particular attention is called to the change in section 154, by striking ont the words "or used ;" the exemption thereun- der is thus 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 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 consideration need not be stamped as & 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 decd should contain a recital of the facts, and should show the reasons for its execution.
The first act imposing a stamp tax upon certiin specified instruments took effect. so far as said tax is concerned, October 1, 1862. The impresion which seems to prevail to some extent, that no stamps are required upon any instruments issued in the States i boundaries of the part belonging to each ; lately in insurrection, prior to the surren-1 der. er prior to the establishment of collec- tion districts there, i- erroneous.
Partition deeds between tenants in com- mon, need not be stamped as conveyances, I inasmuch as there is no sale of realty, but merely a marking out, or a defining, of the 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
Instruments i-sued in those States since | the extent of such consideration, and the October 1. 1:62. are subject to the same tax- Iconveyance, by the party receiving it, es as similar ones issued at the same time ! should be stamped accordingly. in the other states.
A conveyance of lands sold for unpaid No -tamp is necessary upon an instrument taxes, issued since Augu-t 1, 1860, by the executed prior to October 1, 1802, to make i officers of any county, town, or other mu- F
1
that it shall be supplied by one party rather i deed of real estate made without valnable
86
STAMP DUTIES.
nicipal corporation in the discharge of their 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 inortgagor and the other part to the mort- gagee does not change the liability of the conveyance.
should not be reckoned as premium in de- 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 re- newal ofa policy of insurance. is subject to the -amne 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 terni of years, a receipt for premiman or any other instrument which has the level effect to continue the contract
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 | and extend its operation beyond that fime. re- not change the liability of the instrument. quiros the same amount ofrevenge 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 statuto. The payment simply prevents the policy from expiring, by reason of uon-per- When, therefore, a second mortgage is giy- en to secure the payment of a sum of mon- ey partially secured by a prior mortgage up- on other property, or when two mortgages upon separate property are given at the same time to secure the payment of the summe sum. each should be stamped as | forniance of its conditions : a receipt given 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 lea-ed, and the . should be used a's that required upon the duty is the same whether the lease be for , original policy.
A permit issued by a life insurance com- pany changing the terms of a policy as to
Upon every assignment or transfer of a ; travel, residence, occupation, &c., should to be stamped as a contract or agreement.
A bill single or a bill obligatory. i. e., an amount remaining unpaid : this .is ro , jestrument in the form of a promissory quired upon every such transfer in writing. , note, water and, is subject to stamp duty whether there is a sale of the mortgage or has written or printed evidence of an amount of money to be paid on demand or at a
not ; but no stamp is necessary upon the endorsement of a negotiable instrument. [ time designated, at the rate of five cents even though the legal effect of such indorse. for each one hundred dollars or fractional Part thereof. meut is to transfer a mortgage by which ! the instrument is recorded.
A waiver of protest. or of demand and notice, written upon negotiable paper and
An assignment of a lease within the mean- ; ing and intent of Schedule B. is ap assign- i signed by the indorser, is an agreement, ment of the leasehold, or of some portion ; and requires a five-cent stamp.
thereof, by the luxe, or by some person A stampduty of twenty-five cents is im- claiming by, from, orinnder him ; - aich an posed noos the "protest of every note, bill assignment as subrogate- the a -- ignee to : of exchange, check or draft," and upon the rights, or some portion of the rights. of every marine protest. If several notes, the leseee, or of the person standing in his ; bills of exchange, drafts, &c., are protest- place. A transfer by the kamer of hi- pitt ed at the same time and all attached to one of a lease, neither giving nor purporting and the wane certificate, stampe should be to give a claim to the leasehold, or to any afixed to the amount of twenty-five cents part thereof. bat simply aright to the rent4, for och note, bill, draft, &c., thus protest- &c., is subject to stamp tax as a contract .ed or agreement ouly.
When & sah-cription is for a purpose in The stamp tax mpon a fire intrance, which there is a community of interest policy is based upon the praniam.
among the subscribers, the Hist should be Deposit notes taken by a mutual fire in- stamped as a contract, or agreement, at surance compivy, not as payment of pre- the tie of five cent- for each sheet or miun nor ad cidence of indebtednews i piece of pulver men which it is written. theretor, but to be used simply as a basis * With if. re i- no community of interest. upon which to make ratable assessments to : and the eu'scription is conditiond. each meet the loss incurred by the company, i signer exeentes a separate contract, requir.
for such & 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 saure amount of stamps
one year, for a term of years, or for the fractional part of a year only.
mortgage, a stamp tax is required er that imposed upon a mortgage the :
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STAMP DUTIES.
ing its appropriate amount of stamps ; this religious, charitable, or literary societies, amount depends upon the number of sheets or pieces of paper upon which the contract is written.
When each of the subscribers contracts to pay a certain and derinite sum of money on demand, or at a time designated, the separate contract of each should be stamp- ed at the same rate as a promissory note.
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 tive cents.
When an attested copy of a writ or other 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 euch 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
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. G
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 debty 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 nece -- 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 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 each should be stamped as an original.
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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-
Postage per quarter (to be paid quarterly or yearly in advance) on newspapers and periodicals i -- ned less frequently than once ten to the Pre-ident or Vice President, or , a week, sent to actual subscribers in any members of Congress, or (ou official busi- part of the United States : Semi monthly, ness) to the chief- of the executive depart- : not over 1 oz., 6 cts : over 4 oz. and not ments of the Government, and the head- of : over s oz .. 12 ets. : over 8 oz, and not over bureaux and chief clerk -. and others invest- / 12 oz .. ]sets. : monthiv, not over 4 oz., 3 cts ; ed with the franking privilege, to be pre-
over 1 oz. and not over 8 oz., 6 cte. : over S paid by stamps or stamped envelopes, pre- i oz. and not over 12 oz., 9 ets. ; quarterly, payment in money being prohibited.
All drop-letters must be prepaid. The | over $ oz .. 2 cts. ; over 8 oz. and not over 12 oz., 3 ct -.
rate of postaze on drop-letters, at offices where free delivery by carrier is establish- ed. i- two cents per half ounce or fraction of a half ounce ; at offices where such free delivery is Nor established the rate is one cent.
The single rate of postage on all domes. Circulars not exceeding three in number tie mail "letters throughout the United ) to one address. 2 ets. ; over 3 and not over States, is three cent- per half ounce, with . 6, 1 cts. : over 6 and not over 9, 6 cts. : over an additional rate of three cents for each ; 9 and not exceeding 12, S cts. additional half ounce or fraction of a half ounce. The ten cent (Pacnie) rate is abol- ished.
To and from Canada and New Brunswick 19 cents per half ounce, irrespective of dis- tance.
To and from other British North Ameri- can Provinces, for distance not over 3.0 0) ! graphic paper, letter envelopes, postal en- miles, 10 cents. Over 30, 15 cents
For every additional half ounce, or fr tion of a half ounce. an additional r charged. Prepayment is optional on .
ters for the British North Ameri , Prog- ' By RODDA, is on one package, to one ad- inces except Newfoundland, to which pre- : dress. not over foz. in weight, 2 cts. ; over payment is compulsory.
NEW-PAPERS, ETC. -- Letter po-taxe isto ' he charred on all handhills, circulars, of : not over it oz., S ct -. The weight of pack- other printed arter which shall contaht ! ages of seeds, cuttings, roots and scions, any mann-cript writing whatever.
Daguerreotype-, when sent in the mail. are to be charged with letter postage by weight.
Photographs on cards, paper, and other " co's to regular subscriber-) sent via over-
fexible material, cet 1: case si, can be sent at the same rates- mondtagrotte printed ; And rate- matter, viz .. two cell - for each four ofluces or fraction thereof.
Aly wor l or communication. whether by printing, writing. marks or signs, mpon the Photograph Album- are chargeable with cover or wrapper of a newspaper, pamphlet. magazine. or other printed matter, other than the baine or address of the person to NEW-PAPER POSTAGE .- Postage on daily : Whom it is to be sent, and the date when the -a-cription expires, subjects the pack-
pipers to subscriber- when prepaid quar." terly or yearly in advance. either at the age to better postage.
mailing office or office of delivery. per quarter (three month-1, 35 cts. ; six times per week, per quarter Boete. ; for tri-work- y. per quarter 15 et ..: for semi-weekly. per party Det; for weekly, per quarter 5 LEITER PO-TAGE TO FOREIGN COUNTRIES. -For cach half ounce: To England, Irc- led !!!! >rotand, 21 cts. ; to France and Averias. in French mails, 15 ets., quarter (1902. | By Bremen or Hamburg mail-, toje. tto to Bremen and Hamburg is 10 ( -: Is I'quefort and Wartenburg. 15 01 -.: by the publisher to actual subscribers with-, to the forman vates, Prussia, Austria, an 1 it- >tte -. art Lombardy, 15 cts. ; to the Sardinian states, 23 cts. ; to Papal States,
Wwwkly new-papers tone copy only) sent in the county where printed and published, FREE.
not over 4 oz., 1 cent ; over 4 oz. and not
TRANHIENT MATTER .- Books not . over 4 oz. in weight, to one address, 4 cts. ; over 4 oz. and not over $ oz., 8 cts. ; over 8 oz. and not over 12 0z., 12 cts. ; over 12 oz. and not. over 16 oz., 16 cts.
On miscellaneous mailable matter. (em- bracing all pamphlets, occasional publics- tions, transient newspapers, hand-bills and posters, bock manuscripts and proof-sheets, whether corrected or not, maps. prints. en- cravings, sheet music, blanks, flexible pat. tern -. samples, and sample cards. phono-
velopes or wrappers, cards, paper, plain er ornamental, photographic representations of different types, seeds, cuttings, bulbs. ( root- and -cions.) the postage to be pro-mid
Hot. at hot over Soz., 4 cts. ; over $ oz. tod tot over 12 oz., di cts. ; over 12 oz. and
to he franked, is limited to thirty-two
[AAtt. primed matter (except single cop- ie- of how-paper-, magazines, and periodi- land mail. is to be charged at LETTER POST-
book po-tage-four ceat- for each four ofinces or fraction thereof.
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RULES FOR DETECTING COUNTERFEIT BANK NOTES.
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2S cts. ; to the Two Sicilies, 22 cts. ; to Den- | ing, postage must be prepaid : To British mark, 20 cts .: to Sweden, 33 cts .; to Nor- West Indies, Aspinwall, Panama, and Mex- ico, 10 cts. under 2.500 miles, 20 cts. over ; to New Granada, 18 cts ; to Peru, 22 cts ; to Ecuador, Bolivia, and Chili, 24 cts .; to Sandwich Islands, New South Wales, and China, by mail to San Francisco, thence by private ship, 10 cts. ; to China and Anstralia via England, 33 and 45 cts., via Marseilles, 35 and 57 cents. way, 3S cts. ; to Russia, 29 cts. By the Prussian closed mails, or by French mail, the postage to these countries is higher .- The prepayment of letters to then, except- ing to the Two Sicilies, is optional ; as also to Canada and the British North American States, where the postage is 10 cts. under 3,000 miles, and 15 cts. over. To the follow- |
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