USA > New York > Wyoming County > Gazetteer and business directory of Wyoming County, N.Y., for 1870-71 > Part 5
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Passare tickets to ports in Brit- ich North America, exempt. Pawner's checks,
Power of attorney for the sale or transfer of any stock, bonds or serip, or for the collection of any divideuds or interest there- on, 25
Power of attorney, or proxy, for voting at any election for offi- cere of any Incorporated com- pany or society, except reli- gious, charitable, or literary 10 societies, or public cemeteries, Power of attorney to receive or col- lect rent, 25
Power of attorney to sell and con- vey real Estate, or to rent or
37
STAMP DUTIES.
Stamp Duty. 1 00
frase the same,
Tower of attorney for any other
50
Prointe of will, or letters of admin- istration ; where the estate and effets for orin respect of which sich probate of letters of ad- ininistration applied for shall le sworn or declared not to ex- cwxl the value of $1.000, exempt. Excreding 81,000, and not ex- credin: $2.000, Exceeding $2,000, for every ad- d'tional $1,000, or fractional art thereof, excess of ₹ 2.000, 50
1 00
Ivontiesory note. (See Bill of ex- change, inland.)
Deposit note to matnalinenrance corapanies, when policy is sub- ject to duty, exempt.
Renewal of a note, subject to the >ante duty as an original note. Protest of note, bill of exchange, acceptance, check, or draft, or thy marine protest,
25 Quit-claim deed to be stamped as a conveyance, except when giv- en as a release of a mortgage by the mortgagce to the mort- fagor, in which case it is ex- cupt; but if it contains cove- hants may be subject as an agreement or contract.
Receipts for satisfaction of any mortgage or judgrient or de- eree of any court, exempt.
Receipts for any sum of money or Gebt due, or for a draft or oth. er instrument given for the Payment of money ; exceeding ¿20. not being for satisfaction of any mortgage or judgment or decree of court, (See Indorsement.)
2
Receipts for the delivery of pro- perty. exempt.
IL urwal of agreement. contract or charter, by letter or otherwise, raine stamp as original instru- mnout.
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, Welcher'- returns,
exempt. exempt.
Official documents, instruments, and papers issued by officers of the United States Govern- ment.
Official instruments, documents, and papers issued by the offi- cors ofany State, county, town, Orother municipal corporation, la the exercise of functions strictly belonging to them in their ordinary governmental of municipal capacity.
exempt. Fapers necessary to be used for 0
Stamp Duty. the collection from the United States Government of claims by soldiers, or their legal rep- rescutatives, 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 staiop duty upon an instrument, the person using or affixing the same must write or imprint thereupon in ink the initials of his name, and the date (the year, mouth, 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 suficient.
PENALTIES.
A penalty of fifty dollars is imposed upon every person who makes, signs, or issues, or who canses to be made, sigued, 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 boing 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 revenue act.
A penalty of two hundred dollars is im- pored upon every person who pays, nego- tiatea, or offers in payment, or receives or taken in myment, any bill of exchange or order for the payment of any sum of money drawr or purporting to be drawn in a for- eign country, but payable in the United States, until the proper stamp has been af- fixed thereto.
A penalty of fifty dollars is imposed upon every person who fraudulently makes use of an adhesive stamp to denote the duty re- quired by the revenue act, without effectu- any cancelling and obliterating the same in the manner required by law.
Attention is particularly called to the fol- lowing extract from rection 155, of the act of June 30, 1564, as amended by the act of July 13. Isto :
exempt.
"If any person shall wilfully remove or cause to beremoved, 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 zale, or give or expose the same to any per-
38
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 withont lawful excuse (the proof whereof shall He on the persou accus- ed) have in his possession any washed, re- stored, or altered stumps, 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, aberfing. or assisting in committing any such offene. as aforesaid, shall. on cou- viction thereof, * * * be punished by a fine not exceeding one thousand dollars. or by imprisonment and confinement to hard labor not exceeding fre years, or both, at the discretion of the court."
It is not lawful to record any instrument. doeminent. or paper required by law to be -tamped, or any copy thereof, unless a stamp or stamps of the proper amount have bren afixed and cancelled ju the manner required by law ; and auch 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 defeet has been cured as provided in sertion 158.
All willfol 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 aud playing card stamps, for which a special use has been provided.
Postage stamps cannot be used in pay- ment of the duty chargeable on instru- ments.
The law does not designate which of the perties to an instrument shall furnish the necessary stamp, hor does the Commission- er of Internal Revenue assume to determine that it shall be supplied by one porty rather than by another : but if an instrument sub- ject to stamp duty is Issued without having the necessary stamps attved thereto, it can- not be recorded, or admitted, or vred in ev- idence, in any court, until a legal stamp or stampe, denoting the amount of tax, shall have been afixed as prescribed by law, and the person who this issues it is liable to a penalty, if he omits the stamps 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 far as said tax is concerned, October 1. 1862. The impression which seems to prevail to some extent, that no stamps are required npon any instruments is-ted in the States Tituly in fusarrection, prior to the surren- der, er prior to the establishment of collec- tion di -trb ts there. isetrouve ..
October 1. 149. are subject to the same tax- es as similar ones i-sued at the same time in the other States.
it admissible in evidence, or to entitle it to record.
Certificates of loan in which there shall appear any written or printed evidence of au 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 ofan instrument, the stamp to which the instrument is liable under the law. may be affixed aud cancelled by either of them ; and "when more than one signature is adix- od to the same paper, one or more stamps may be afixed thereto, representing the whole amount of the stamp required for such signatures. "
No stamp is required on any warraut of attorney accompanying a bond or note. when such bond'or note has afixed thereto the stamp or stampa denoting the duty re- quired ; and, whenever any bond or notrie secured by mortgage, but one stain duty is required on euch papers-snch stamp duty being the highest rate required for such in- struments, or either of them. 'In such case a bote 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. Al-o 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, bat 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 stampe are necessary. A deed of real estate made without valuable consideration need not be stamped as a conveyance ; but if it contains corepants, 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 soll, 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 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 as conversaces, insuch as there is no sale of realty, but merely a marking out, or a defining, of the lundiaries of the part belonging to each ; but where money or other valuable con-id !- eration is paid by oue 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 soll for unpaid taxes, issuede ince August 1, 1565, by the
Nostampi- nece -- ary upon an instrument executed prior to October 1, 1562, to make | officers of any county, town, or other mun-
39
STAMP DUTIES.
Past corporation in the discharge of their | should not be reckoned as premium in de- e oficial duties, is exempt from termining the amount of stamp taxes upon the policies. : MAX.
A " Berance of realty sold, subject to a " .. w. should be stumped according to *Coration, or the value of the prop- WA: Dibre7. The consideration in Care is to be found by adding the paid for the equity of redemption Te mortgage debt. The fact that one ot of the consideration is paid to the riesgor and the other part to the mort- "( Loe- not change the liability of the
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 The vamp tax upon a mortgage is based : " the amount it is given to secure. The that the value of the property morteag- "'> less than that amount, and that conse- audy the security is only partial, does i . change the liability of the instrument. Wir. therefore, a second mortgage is giv- "! !!! Agente the payment of a sum of mon- r? partially secured by a prior mortgage up- ",og saparate property are given at the .The little to secure the payment of the roar Atun, each should be stamped as i. auch it were the only one. a certain time, whether it be for one year only or for a term of years, a receipt for premium, or any other instrument which bas the legal effect to continue the contract and extend its operation beyond that time. re- quires the same amount ofrevenue stamps gas the policy itself; but such a receipt As is usually given for the payment of the monthly, quarterly, or annual premium. is ch vilier property, or when two mortgages i not a renewal within the meaning of the statute. 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 A Mortgage given to secure a surety from . er given for any parpose whatever. r thân as security for the payment of a guide and certain stun of money, is taxa- b. only as an agreement or contract. stamp, if the amount received exceeds twenty dollars, and a two-cent stamp only. When, however, the time ot parment has passed, aud a tender of the premium is not sufficient to bind the company, but a new polier 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
The stomp duty upon a leuse, agreement, r.c. wandam. or contract for the hire, use, ri st of any land, tenement, or portion i+rent is based upon the annual rent or ..! value of the property leased, and the Att is the same wheth'e the lease be for ; original policy.
. .: pwar. for a term of years, or for the fra Copal part of a year only.
A permit issued by a life insurance com- pany changing the terms of & policy as to travel, residence. ocenpation, &c., should be stamped as a contract or agreement.
A bill single or a bill obligatory, i. e .. an instrument in the form of a promissory note, under seal, is subject to stamp duty las written or printed evidence of an amount
endorsement of a negotiable instrument, eventhough the leval effect of such indorse- benit is to transfer a mortgage by which instrument is secured.
A waiver of protest, or of demand and notice, written upon negotiable paper and signed by the indorser, is an agreement. that of the lashout, or of some portion , and requires a five-cent stamp.
An assimment of a lease within the mean- Re and intent of Schedule B, is an assign- Patent, by the Love, or by some person : "Lumine by. from, or under him ; such an The right4, of somtte portion of the rights. of the Prove, or of the person standing in his ; place. A transfer by the lessor of his part of a lease, neither giving nor parporting to give a claim to the leasehold, or to any
A stamp duty of twenty-five cents is ina- posed upon the "protest of every note, bill seit as subrogates the assignee to : of exchange, check or draft,". and upoa 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 silixed to the amount of twenty-five cents fant thereof. but -taply a right to the rents, I for cach note, bill, draft, &c., thus protest- .. is sillyject to stump tax as a contract
The stamp tax upon a fire insurance policy is based upon the premium.
muta nor as evidence of indebtedness therefor. but to be used simply as a basis ryon which to make ratesble assessment- to Livet the lo-res incurred by the company,
When, as is generally the case, the cap- a tion to a deposition contains other certifi- cates in addition to the jurat to the affida- vit of the deponent, such as a certificate
Deposit notes taken by a mutual fire in- satance company, not as payment of pre- ; 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 five cents.
When an attested copy ofa writ or other
Upon every assignment or transfer of a mipare. a stamp tax is required equalto But Imposed upon a mortgage for the M'ontint remaining unpaid: this tax is re- q ored upon every such transfer in writing. visther there is a sule of the mortgage or mot : but no stamp is necessary upon the '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.
40
STAMP DUTIES.
process is used by a sheriff orother person in making personal service, or in attaching property, a five-cent stamp should be affix- ed to the cortifrate 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 conveysnous of realty sold ; & 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- traci.
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 &s agreements.
No stamp is necessary upon the registry of & judgment, even though the registry is such in its legal effect as to create a lien which operates as a mortgage upon the 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 "manifost for custom-house entry or clear- once of the cargo of any ship, vesaci, or steamer for a foreign port." The amount ofthis tax in each case depends upon the registered tounage of the vessel.
If & vessel clears in ballast and has no cargo whatever, no stamp is necessary ; but ifshe 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.
Lettere 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.
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- ject to stamp duty unless it is & certified one, in which case a five-cent stamp should be afixed to the certificate of the person fattesting it: but when the instrument is executed and issued in duplicato, triplicate, &c., as in the case of a lease of two or more parts, each part bas the same legal effect as an original. incorporated company or society, except religions, charitable, or literary societies, or public cemeteries," is signed by sever- al stockholders, owning separate and dis- tinct shares, it is, in its loyal effect, the separate instrument of esch, and requires stamps to the amount of ten cents for each and every signature; one or more stamps | the other, and cach should be stamped as may be used representing the whole amionut required.
---
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 chief's of the executive depari- 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 not ments of the Government, and the heads of | over S oz., 12 cts. ; over Soz. and not over 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. 1? oz., 18 cts. : monthly. not over 4 oz., 8 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.
All drop-letters must be prepaid. The rate of postage on drop-letters, at offices where free delivery by carrier is establish- el, is two cents per half ounce or fraction of a half ounce; at offices where such free delivery is xor established the rate is one
The single rato of postare on all domes- tl; mail letters throughout the United States, it three cents per half ounce, with an additional rate of three cents for each additional half ounce or friction of a half ounce. . The ten cent (Pacific) rate is abol- ished.
NEWSPAPERS, ETC .- Letter postage is to be charged on all handbills, circulars, 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 cases), can be sent at the same rate ar miscellaneous printed matter, viz., two cents for each four ounces or fraction thereof.
Photograph Albums are chargeable with hook postage-four cents for each four ounces or fraction thereof.
NEWSPAPER POSTAGE .- Postage on daily papers to subscribers when prepaid quar- lerly or yearly in advance, either at the mailing office or office of delivery, per quarter (three months). 35 cts. ; six times For work, per quarter :o cty. : for tri-week- iy, per quarter 15 cts. : for semi-weekly, per quarter 10 cis. ; 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.
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.
Circulars not exceeding three in number to one address, 2 cts. ; over 3 and not over 6, 4 cte. ; over 6 and not over 9, 6 cts. ; over 9 and not exceeding 12, S cts.
On miscellaneous mailable matter, (em- bracing all pamphlets, occasional publica- tions, transient newspapers, hand-bills and posters, book manuscripts and proof-sheets, whether corrected or not, maps, prints, en- gravings, sheet music, blanks, flexible pat- terns, samples, and sample cards, phono- graphic paper, letter envelopes, postal en- velopes or wrappers, cards, 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 [ oz. and not over 8 oz., 4 cts. : over 8 oz. 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 scions. to be franked, is limited to thirty-two onucez.
Any word or communication, whether by printing, writing, marks or signs, npon the cover or wrapper of a newspaper, pamphlet, indgazine, 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 postag ...
.
FOREIGN
POSTTAGI.
Letters per one-half ounce.
Newspapers if not over 4 oz .. pre-payment compulsory.
¡Books, Packete, Prints, Patterns, or samples, per 4 ounces, pre- payment compulsory.
COUNTRIES.
By Direct Mail.
Closed Mail vis England.
By Direct Mail.
Closed Mail via England.
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