USA > New York > Sullivan County > Gazetteer and business directory of Sullivan county, N. Y., for 1872-3 > Part 5
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WASHINGTON 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 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 in 1870 was 23,901 besides numerous tribes of Indians.
WYOMING 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." Population in 1870 was 9,118.
STAMP DUTIES.
Schedule of Dulies on and after March 1, 1867, toith amendments to take effect Oct. 1, 1870. (See Note, at end of Schedule.)
Stamp Duty.
Accidental injuries to persons, tick- ets, or contracts for insurance against, exempt. Affidavits. exempt.
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 Es original instrument.
Appraisement of value or damage, or for any other purpose : For each sheet of paper on which it is written.
Assignment of a leave, same stamp as original, and additional stamp upon the value of con- eideration of transfer. accord- ing to the rates of stamps ou dende. (See Onvavane )
Assternment of policy of insurance, tante stamp as original lustru- moot. (er Is-urano:) Assignment of mortgage, Bank check, draft or order for any sun of money drawn upon any bank, banker or trust compa-
exempt.
Stamp Duty. ny at sight or on demand, 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 sum of money not exceeding $100, otherwise than at sight of on demand, or any memoran- dum, check, receipt, or other written or printed evidence of an amount of money to be paid on demand or at a time desig- nated : For a sum not exceed- ing $100.
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5
And for every additional $100 or fractional part thereof in ex- cess of $100,
Bill of eschange, (foreign,) or let- ter of credit drawn in, but pay- able out of, the United States : If drawn singly, same rates of duty as inland bills of exchange or promissory notes.
If drawn in sets of three or more, for every bill of each set, where
1
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1755243
STAMP DUTIES.
35
Stamp Duty.
Stamp Duty.
the sum made payable shall not exceed $100 or the equivalent thereof in any foreign currency And for every additional $100, or fractional part thereofin 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 $100,
2
For a sum exceeding $100.
Certificate of any other descrip- tion than those specified, Charter, renewal of, same stamp as an original instrument.
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 ex- ceed 150 tons,
1 00
Exceeding $300, and not exceed- ing £1,000.
1 00
Exceeding $1,000, for every ad- ditional $500, or fractional part thereof.
Exceeding 300 tons, and not ex- ceeding 600 tons, 5 00 10 00 2
50 Exceeding 600 tons,
Check. Bank check,
Bond for indemnifying any person for the payment of any sum of money : When the money ulti- Inately recoverable thereupon is $1.000 or less,
50
When in excess of $1,000, for each $1.000 or fraction,
50
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 ench : For each note or memorandum of sale.
10
exempt. 1 00 Exceeding $1,000,
Bond for due execution or per- forinance of duties of office, Bond, personal, for security for the payment of money. (see Mortgage.)
1 00
Boud cfauy description, other than Auch as tiny be required in le- gal proceedings. or used in con- hectlon 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 Lisy. exempt.
.
Certificates of measurement of oth- erarticles. 5
Certificater of stock in any incor- porated company. 25
Certificates of prudis, or any certi- Lestror memorandum showing an Interest in the property or accumulation, of auy incor- porated company : If for a sum not less than slo and bot ex- ceading $50,
Excredi .!.. $50 and not exceed-
Exceeding $1,000, for every ad- ditionat $1.000 or fractional part thereof,
25
Conveyance, deed, instrument or writing, whereby any lands, tenements, or other realty sold 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, ber or their direction, when the consideration or value does not exceed $500,
5
Contract. (See Agreement.)
Contract. renewal of, saine stamp Ss original instrument.
10 25
Certificate. Any certificate of dam- age or otherwise, and all other Certificates or documents is- sued by any port warden, ma-
rine surveyor, or other person acting as such,
25
2
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, 10
Bill of lading, domestic or inland, Bill of sale by which any ship or vesarl, or any part thereof, shall be conveyed to or vested in any other person or persons :
When the consideration shall not exceed $500,
50
Exceeding 150 tons, and not ex- ceeding 300 tons, 3 00
Bond-administrator or guardian, when the value of the estate and effecta, real and personal, does not exceed $1,000,
Bill or memorandum of the sale or contract for the esle of stocks, bonds, gold or silver bullion.coin, promissory notes, or other securities made by brokers, banks, or bankers, either for the benefit of others or on their own account : For each hundred dollars, or frac- tional part thereof, of the amount of such sale or con- 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, firm, 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
60
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36
STAMP DUTIES.
Stamp Duty.
When the consideration exceeds $300, and not to 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 & witness, exempt.
Conveyance. Certificate of record of a deed,
exempt.
Credit, letter of. Same as foreign bill of exchange. Custom-house entry. (See Entry.) Custom-house withdrawals. (See Entry.)
Deed. (See Conveyance Trust deed.) Draft, payable at sight or on de- mand.
2
Draft, payable otherwise that at sight or on demand, for any enm not exceeding 100. 5
Vor every additional $100 or frac- tional part thereof in excess of $100. 5
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 $500 in value, 50 1 00
Exceeding $500 in value, Entry for the withdrawal of any goods or merchandise from bonded warehouse, 50
Ganger's returus. exempt.
Indorsement upon a stamped obli- gation in acknowledgment cf its fulfillment, exempt.
Insurance (life) policy : When the amount insured shall not ex- ceed $1,0.K). 25
Exceeding $1,000, and not ex- ceeding $5,000,
50 1 00
Exceeding $5,000,
Insurance (marine, inland, and fre,) policies, or renewal of the same : If the premium does not exceed $10,
10 25
Exceedingr $50,
Insurance contracts or tickets against accidental injuries to persons, exempt.
Lease, agreement, memorandum, or contract forthe hire, usc, or rent of any land, tenement, or portion thereof: Where the rent or rental value is $300 per Annum or less,
Where the rent or rental vulne exceeds the sum of $3%) per anuum, for each a Iditional $ 200. or fractional part thereof in excess of $300, 50
Lors! documents :
Writ, or other original process, by which any suit, elther crim- inal or civil, is commenced in any court, either of law or equi- ty,
exempt.
Stamp Duty. Confession of Judgment or cog- novit, exempt.
Writs or other process on ap- peals from justice courts or other courts of inferior juris- diction to a court of record. exempt.
Warrant of distress. 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 & foreign port :
If the registered tonnage of such ship, vessel, or steamer does not exceed 300 tous, 1 00
Exceeding 300 tous, 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.]
Messurers' returns, exempt. Memorandum of sale, or broker's note. (See Contract.)
Mortgage of lands, estate, or pro- perty, real or personal, berita. ble 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 of money ; exceeding $100, and not exceeding $500,
Exceeding $500, and not exceed- ing 81,000. 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 smount is §10, or over,
9
Exceeding $10, and not exceed ing ,
Passage ticket on any vessel from a port in the United States to a foreign port, not exceeding $35, Exceeding $35, and not exceed- 50 ing $50, 1 00
And for every additonal $50, or fractional part thereof, in ex- Cess of $50, 1 00
Passage tickets to ports in Brit- ish North America,
exempt. 5
Pawner's checks,
Power of attorney for the sale or transfer of any stock, bonds or serip, or for the collection of any dividends or futerest tbere- on, 25
Power of attorney, or proxy. for voting at any election for oti- cers of any incorporated cont- pany or society, except reli- gions, charitable, or literary societies, or public cemeteries, Power of attorney to receive or col- lect rent, 25
10
50
37
STAMP DUTIES.
Stamp Duty.
Power of attorney to sell and con- vey real estate, or to rent or 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 orin respect of which euch probate or letters of ad- ministration applied for shall be sworn or declared not to ex- cecd the value of $1,000, exempt. Exceeding $1,000, and not ex- cecding 82.000. 1 00
Exceeding $2,000, for every ad- ditional $1,000, or fractional part thereof, in excess of $2.000, 50
Promissory note. For any sam less than $100, exempt. For $100, and for each additional $100 or fractional part thereof, 5 Deposit note to mutual insurance 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- en as a release of a mortgage by the mortgagee to the mort- gagor, in which case it i- ex- empt; but if it contains cove- nants may be subject us an agreement or contract.
Receipts for satisfaction of any mosigaze or judgment or de- cree of any court, exempt.
Receipt- for any suis of money or debt due, or for a draft or oth. er instrument given for the
exempt. Receipt- for the delivery of pro- exempt.
Renewal of agreement, contract or chatter, by letter or otherwise, rise etsuper original instru-
Sheriff's return on writ or other
exempt. Troet dood, minde to secure a debt, to th sulpul ss a mortgage Warchodue receipts, exempt.
Warrant of Attorney accompany- thy s boed or note, if the bond ot Gule · · stamped,
exempt. exempt.
Ofcial documents, Instruments, and papers lested by officers of the Luited Slates Govera. ment. exempt.
Official instruments, documents, and papers is-ned by the ofi- city of any NAV CORE THROWN, erorher movicijal cutpaxton, in the exercise of fourtions strictly belonging; to them in their ordinary governmental or municipal capacity, exempt. Papers necessary to be used for C
Stamp Duty.
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.
NoTE .- The last Congress passed an act, "That on and after the first day of October, 1870, the stamp tax imposed in Schedule B, on promissory notes for a less sum than one hundred dollars, and on receipts for any sum of money, or for the payment of any debt, and the stamp tax imposed in Schedule C, on canned and preserved fish, be, and the same are hereby repealed. And no stamp shall be required upon the transfer or assignment of a mortgage, where it or the instrument it secures has been once duly stamped."
CANCELLATION.
In all cases where an adhesive stamp is need for denoting the stamp duty upou an in-trument, 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 issues, or who causes to be made, signed, or issn- ed, any paper of any kind or description whatever, or who accepts, negotiates, or pays, or canses 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 law, with intent to evade the provisions of the revenne 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- elgu 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.
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STAMP DUTIES.
Attention is particularly called to the fol- [ far as said tax is concerned, October 1, 1862. lowing extract from section 155, of the act of June 30, 1864, as amended by the act of July 13, 1866 :
"If any person shall wilfully remove or canse to be removed, alter or cause to be al- tered, the cancelling or defacing marks on any adhesive stamp, with intent to use the same, or to cause the use of the same, after it shall have been used once, or shall know- ingly or wilfully sell or buy such washed or restored stamps, or offer the same for sale, or give or expose the same to any per- son for use, or knowingly use the same or prepare the same with intent for the for- 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, 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 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 luis 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- mente.
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 assume to determine that it shall be supplied by one party rather than by another ; but if an instrument sob- ject to stamp duty is iasned without having the necessary stamps allxed 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, -hall have been affixed as pre cribed by law, and the person who thus isaties it is liable to a penalty, if he onnts the stampe with an in. tent to evade the provisions of the internal revenue act.
The first act imposing a stamp tax upon certain specified instruments took effect, so
The impression which seems to prevail to some extent, that no stamps are required upon any instruments issued in the States lately in insurrection, prior to the surren- der, or prior to the establishment of collec- tion districts there, is erroneous.
Instruments issued in those States since October 1, 1862, are subject to the same tax- es as similar ones issued at the same time in the other States.
No stamp is necessary upon an instrument executed prior to October 1, 1862, to make it admissible in evidence, or to entitle it to record.
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."
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 affixed thereto, representing the whole amount of the stamp required for euch 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 duty is required on such papers-such stamp duty being the highest rate required for such in- struments, or either of them. In such case a note or memorandum of the value or de- nomination of the stamp affixed should be made upon the margin or in the 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 used ;" the exemption thereun- der is thus restricted to documents, &c., issued by the officers therein named. Also to the changes in sections 132 and 158, by inserting the words "and cancelled in the Danner 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 conveyaoces of realty sold that conveyauce 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, inade simply to cure the defect, requires no stainp. In such case, the second deed should contain a recital of the facts, and should show the reasons for its execution. Partition deeds between tenants in com-
39 .
STAMP DUTIES.
mon, need not be stamped as conveyances. ; upon which to make rateable assessments to inasmuch as there is no sale of realty, but meet the losses incurred by the company, should not be reckoned as premium in de- termining the amount of stamp taxes upon the policies. merely a marking out, or a defining, of the boundaries of the part belonging to each but where money or other valuable consid- eration is paid by one co-tenant to another for equality of partition, there is a sale to the extent of such consideration, and the conveyance, by the party receiving it, should be stamped accordingly.
A conveyance of lands sold for unpaid taxes, issued since August 1, 1866, by the officers of any county, town, or other mu- nicipal corporation in the discharge of their strictly official duties, is exempt from etamp tax.
A conveyance of realty sold, subject to a mortgage. should be stamped according to the consideration, or the value of the prop- erty unencumbered. The consideration in such case is to be found by adding the amount paid for the equity of redemption to the mortgage debt, The fact that one part of the consideration is paid to the mortgagor and the other part to the mort- gagee does not change the liability of the conveyance.
The stamp tax upon a mortgage is based upon the amount it is given to secure. The fuet that the value of the property mortgag- ed is less than that amount, and that conre- quently the security is only partial, does not change the liability of the instrument. When, therefore, a second mortgage is giv- en to secure the payment of a sum of mon- ey partially secured 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 wine sum, each should be stumped as though it were the only one.
- A mortgage given to secure a surety from loss, or given for any purpose whatever, other than &, security for the payment of a definite and certalu sum of money, is taxa- able only as an agreement or contract.
The -tamp duty upon a leave, agreement, mimotandum, er contractfor the hire, use, er rrat of any land, travment, or portion to roof. Is based upon the annual rent or Rental value of the property leased, and the daty is the same whether the lease be for Of." yrer. for a term of years, or for the
An argument of a leave within the mean- Ing and patent of Schedule B, Is an assign- ment of the bar hold, or of some portion thereof, by the drawer, or by rome person cinimin; by, from, or under him ; such an Ainment as subrirites the assignee to the richta, or some juction of the rights, of the lease,, or of the person standing in his place. A transfer by the law of his part of y lesse, retther riving nor purporting to give a claim to the leasehold, or to any part thereof, but simply a right to the rents. &r, is wyliec: to -tutup fax aws contract or Agreement obly.
The Matup tax upon s Are insurance polley is based upon the premiun.
Deposit notes taken by a mutual fire in- Fornice company, not as payment of pre- miniu nor as evidence of indebtedness therefor, but to be used simply as a basis | a stamp duty of five cents.
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