USA > New York > Orleans County > Gazetteer and business directory of Orleans County, N.Y. for 1869 > Part 5
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PENALTIES.
A penalty of fifty dollars is imposed upon every person who makes, signs, or issues. 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 duly stamp- ed, or having thereupon an adhesive stamp for denoting the tax chargeable thereon, cancelled in the manner required by liw. 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- tintes, or offers in payment, or receives or takes in payment, auy bill of exchange or order for the payment of any sum of money drawn or purporting to be drawn in a for- eigu country, but payable in the United States, until the proper stamp has been af- fixed thereto.
A penalty of fifty dollars is imposed upon every person who fraudulently makes use 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 135, of the act of June 30, 1804, as amended by the act of July 13, 1866 :
"If any person shall wilfully remove or cause to be removed, elter or cause to be al- tered, the cancelling or defacing marks ou any adhesive stamp, with intent to use the same, or to callse the use of the same, after it shall have been used ouce, or shall know- ingly or wilfully sell or buy such washed or restored stamps, or offer the same for vale, or give or expose the same to any per-
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38
STAMP DUTIES.
son for use, or knowingly use the same or | it admissible in evidence, or to entitle it to prepare the same with intent for the fur- 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 withont lawful excuse (the proof whereof shall lie on the person accus- e:1) have in his possession any washed, re- stored, or altered stamps, which have been removed from any vellum, parchment, 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 pimished by a fine not exceeding one thousand dollars. or bv imprisonment and confinement to Ird labor not exceeding five years, or both, at the discretion of the court."
It is not lawful to record any instrument. stamped, or any copy thereof, unless s 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 caimot 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 i stamp indicating the duty.
necessary stamp, nor does the Commission. - er of Internal Revenue assume to determine | that conferance stamps are necessary. A
that it shall be supplied by one party rather ; than by another ; but if an instrument sub- ject 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 stanip or stamps, denoting the amount of tax, shall have been atfixed as prescribed by law. and the person who this isene- it is liable to a penalty, if he omits the stamps wish an in- fent to evade the provisions of the internal rev. nue act.
The first act imposing a stamp tax upon certain specified instruments took effect. = 0 fair as said tax is concerned, October 1. 142. The impression which seems to prevail to some extent, that no stamps are required upon any instruments is-ued in the States lately in inenrrection, prior to the surren- der, or prior to the establishment of collee- tion districts there. is erroneous.
Informment - issued in those States pince October 1. 1-62. are subject to the same tas- eu 's similar ones issued at the same time in the other States.
When two or more persons join in the ex- ecation of an instrument, the stamp to which the instrument is liable under the law, nisy be affixed and cancelled by either of them : and "when more than one signature is afix- ed to the same paper, one or more -tamps may be affixed thereto, representing the whole amount of the stamp required for euch signatures."
No stamp is required on any warmnt of attorney accompanying a bond or uote. when such bond or note has affixed thereto quired : and, whenever any bond or note is secured by mortgage. but one stamp A :ty i- required on ench papers-auch stampduty being the highest rate required for each in- strinnents, or either of them. In such case a note or memorandum of the value or de- nomination of the stamp affixed should be made npon the margin or in the acknowl- edgement of the instrument which is Lot stamped.
Partienlar 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. &c., issued by the officers therein named. Also to the changes in sections 152 and 15s. 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
It is only upon conveyances of realty sold deed of real estate mace without valuable consideration need not be stamped as a conveyance ; but if it contains covenants. euch. for instance, asa covenant to warrant aud 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 secoud d-ed 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 a> 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 ; bn: where money or other valuable consid- cration is paid by one co-tenant to another for equality of partition, there is a kate 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 No stamp l- necessary upon an instrument I taxes, issued since August 1, 1566, by the executed prior to October 1, 1:02, to make { officers of any county, town, or other mu-
document, or paper required by law to be | the stamp or stamps denoting the (inty re-
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STAMP DUTIES.
39
nicipal corporation in the diecharge of their | should not be reckoned as premium in de- strictly official duties, is exempt from stanip tax.
A conveyance of realty sold, subject to a mortgage, should be stamped according to the consideration, or the valne 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- pagee does not change the liability of the conveyance.
The stamp tax upon a mortgage is based npon 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
A mortgage given to secure a surety from loss, or given for any purpose whatever, other than as security for the payment of a deunite 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.
L'pon every assignment or transfer of a mortgage, a stamp tax is required equal to that imposed npon 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 lessce, 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 lessce, 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 rente, &c., is subject to stamp tax as a contract or agreement ouly.
The stamp tax upon a fire insurance policy is based upon the premium.
When, as is generally the case. the cap- tion to a deposition contains other certifi- cates in addition to the jurat to the adida- Deposit notes taken by a mutual fire in- surance company, not as payment of pre- vit of the deponent, such as a ce. titieste that the partier were or were not notified. mium not as evidence of indebtedness | that they did or did not appear, that they therefor, but to be need simply as a basis | did or did not objvet, &c., it is subject to upon which to make rateable assessments to meet the losses incurred by the company, |
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 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 preminm, or any other instrument which has the legal effect to continue the contract and extend its operation beyond that time. re- not change the liability of the instrument. ¿ quires the same amount of revenne stamps When, therefore, a second mortgage is giv- en to secure the payment of a sum of mon- cy partially secured by a prior mortgage up- on other property, or when two mortgages upon separate property are given at the same time to secure the payment of the s .: me sum, each should be stamped as though it were the only one.
as the policy itself; but such a receipt as is usually given for the payment of the monthly, quarterly, or annnal premium. is not a renewal within the meaning of the statnte. 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 s 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 con- 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. ... an instrument in the form of a promissory note, under sul, 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 npon negotiable paper and signed by the indorser, is an agr ment, and requires a five-cent etamp.
A stamp duty of twenty-five cents is im- posed npon 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, stampe should be affixed to the amount of twenty-uve cents for each note, bill, draft, &c., thus protest- ed.
a stamp duty of live cents.
When au attested copy ofa writ or other
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40
STAMP DUTIES.
1
process is used by a sheriff or other person in making personal service, or in attaching property, a five-cent stamp should be aflix- 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 etamp; 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 personil prop- erty, or of both, for the benefit of creditors, should be stamped as an agreement or con- tract.
Written or printed assignments ofagree. 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 maining to be administered upon thereun- property of the judgment debtor.
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- der, regardless of the stamps upon the orig- inal letters.
When a "power of attorney or proxy for voting at any election for officers of any | A mere copy of an instrument is not sub- incorporated company or society, except ' ject to stamp duty unless it is a certified religious, charitable, or literary societies, pone, in which case a five-cent stamp should or public cemeteries," is signed by sever- be atfixed to the certificate of the person al stockholders, owuing separate and dis- attesting it: but when an instrument is tinct shares, it is, in its legal effect. the ! executed and issued in duplicate, triplicate, separate instrument of each, and requires | &c., as in the case of a lease of two or more stamps to the amount of ten cent- for each parts, each part has the same legal effect as the other, and each should be stamped as jau original. and every signature; one or more stampa may be used representing the whole amount required.
41
POSTAL RATES AND REGULATIONS.
POSTAL RATES AND REGULATIONS.
LETTERS .- The law requires postage on ali 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- less) 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 s 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, ie three cents per half ounce, with an additional rate of three cents for each additional half ounce or fraction of a half ounce. Tie ten cent (Pacific) rate is abul- ished.
NEWSPAPERS, ETC .- Letter postage is to be charged on all handbills, circulars, or uther printed matter which shall contain any manu cript 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 mi-cellaneous printed inatter. viz .. two cents for each four ounces or iraction thereof.
Photograph Albums are chargeable with book po-tare-four cents for each four ounces or fraction thereof.
NEWSPAPER POSTAGE .- Postage on daily papers to sub-cribers when prepaid quar- teriy or yearly in advance. either at the muniling office or office of delivery, per quarter (three month-), 35 cts. ; six times per week, per quarter 30 ct4. : for tri-week- ly. per quarter 15 cts. ; for semi-weekly, per quarter 10 cts. ; for weekly, per quarter 5 cents.
Postage per quarter (to be paid quarterly or yearly in advance) on newspapers and periodicals issued less frequently than once a week, sent to actnal 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 S 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 cz. 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 manuscript= and proof-sheet-, whether corrected or not, maps. prints, en- gravings, sheet music, blanks, flexible pat- terns, samples, and sample cards, pheno- graphic paper, letter envelopes, postal en- velopes or wrappers, cards, paper. plain or ornamental, photographic representations of different types, seeds. cuttings, bulb -. roots and scions,) the postage to be pre-paid by stamps, is on one package, to che ad- dress, not over 4 oz. in weight, 2 cts. ; over 4 oz. and not over 8 oz., 4 cts. : over Soz. and not over 12 oz .. 6 cts. ; over 12 oz. and not over 16 oz., S cts. The weight of pack- ages of seeds, cuttings, roots and scione. 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 FOST- AGE rates.]
Any word or communication, whether hy 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
Weekly newspapers (one copy only) sent by the publisher to actual subscribers with- in the county where printed and published, ; the subscription expires, subjects the pack- age to letter postage.
FI:ZE.
·
FOREIGN POSTAGE.
Letters per one-half ounce.
Newspapers if not over 4 oz., pre-payment compulsory.
Books, Packets, Printe, Patterns, or ramples, 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 Muil via England.
Puid.
Unp'd.
Paid.
Unp'd
. Cents.
Cents.
Cents.
Cents.
Cents.
Cente.
Cents.
Cents.
North German Union, (including all the German States and Austria) ...
10 %
10
15
15
Denmark .
13
14
18
19
Sweden ..
16 4
18
21
23
18
14
16
18
Norway.
20
23
25
28
5
6
8
10
Russia.
15
15
20
20
17
18
20
22
Greece.
19
19
21
21
7
4
10
8
Italy (via Austria).
14
Moldavia and Wallachia
13
13
18
18
8
10
12
Turkey ...
15
15
20
20
7
8
10
12
Egypt.
15
15
20
20
MONEY ORDERS .- Absolute Safety in sending money by mall 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. CES 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 lotter.
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 .- Valable Letters for any part of the United States, Holland. United Kingdom, Italian States, Africa, East Indies, Egypt, Falkland Islands, China, and Anstralin, will be registered on application at the office.
Regiary 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. Fe" 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 melnimed within thirty days or loss, 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.
6
8
3
4
3
8
10
5
8
9
11
13
18
20
23
10
11
13
15
Switzerland
14
15
19
7
8
10)
12
Papal Siates
8
10
12
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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 ounces or fraction there. f.
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