30 June 1864.

Foreign bills.

Bills of lading.

Bills of sale.

sented to a bank or banker for payment), or any memorandum, check, receipt Dolls. Cts.
or other written or printed evidence of an amount of money to be paid on
demand, or at a time designated, for a sum not exceeding one hundred dollars,
five cents

And for every additional hundred dollars or fractional part thereof, in excess
of one hundred dollars, five cents.

359. Bill of exchange (foreign), or letter of credit, drawn in, but payable out of
the United States, if drawn singly, or otherwise than in a set of three or
more, according to the custom of merchants and bankers, shall pay the 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 the sum
made payable shall not exceed one hundred dollars or the equivalent thereof,
in any foreign currency in which such bills may be expressed, according to
the standard of value fixed by the United States, two cents.

And for every additional hundred dollars, or fractional part thereof, in excess of
one hundred dollars, two cents
360. Bill of lading or receipt (other than charter-party), for any goods, mer-
chandise or effects, to be exported from a port or place in the United States
to any foreign port or place, ten cents
361. Bill of sale by which any ship or vessel or any part thereof, shall be con-
veyed to or vested in any other person or persons, when the consideration
shall not exceed five hundred dollars, fifty cents

Exceeding five hundred dollars and not exceeding one thousand dollars, one
dollar
Exceeding one thousand dollars, for every additional amount of five hundred
dollars or fractional part thereof, fifty cents

Bonds.

362. Bond for indemnifying any person for the payment of any sum of money,
where the money ultimately recoverable thereupon is one thousand dollars
or less, fifty cents

Where the money ultimately recoverable thereupon exceeds one thousand dol-
lars, for every additional one thousand dollars, or fractional part thereof, in
excess of one thousand dollars, fifty cents

Bond for the due execution or performance of the duties of any office, one dol

lar.

Bond of any description, other than such as may be required in legal proceed-
ings, or used in connection with mortgage deeds, and not otherwise charged
in this schedule, twenty-five cents .

363. Certificate of stock in any incorporated company, twenty-five cents.
Certificate of profits, or any certificate or memorandum showing an interest in
the property or accumulations of any incorporated company, if for a sum not
less than ten dollars and not exceeding fifty dollars, ten cents
Exceeding fifty dollars and not exceeding one thousand dollars, twenty-five

Exceeding one thousand dollars, for every additional one thousand dollars or
fractional part thereof, twenty-five cents

Certificate. Any certificate of damage or otherwise, and all other certificates
or documents issued by any port warden, marine surveyor or other person
acting as such, twenty-five cents

Certificate of deposit of any sum of money in any bank or trust company or
any banker or person acting as such-

If for a sum not exceeding one hundred dollars, two cents

For a sum exceeding one hundred dollars, five cents

Certificate of any other description than those specified, (b) five cents

Charter-parties. 364. Charter-party.—Contract or agreement for the charter of any ship or vessel, or steamer, or any letter, memorandum or other writing between the captain, master or owner, or person acting as agent of any ship or vessel, or steamer, and any other person or persons for or relating to the charter of such ship or vessel, or steamer, or any renewal or transfer thereof, if the registered tonnage of such ship or vessel or steamer does not exceed one hundred and fifty tons, one dollar

Exceeding one hundred and fifty tons, and not exceeding three hundred tons,
three dollars

100

50

225

Exceeding three hundred tons, and not exceeding six hundred tons, five dollars
Exceeding six hundred tons, ten dollars

3 00 5.00

10.00

(a) This does not include the certificate of a magistrate, attest- Commonwealth v. Hardiman, 9 Allen 487. Cardell v. Bridge, Ibid. ing his record of a conviction in a criminal case, on appeal. 355.

Contracts.

365. Contract.-Broker's note, or memorandum of sale of any goods or mer- Dolls. Cts. 30 June 1864. chandise, ** exchange, ** real estate, or property of any kind or description, issued by brokers or persons acting as such, for each note or memorandum of sale, ten cents

"Bill or memorandum of the sale, or contract for the sale of stocks, bonds, gold or silver bullion, coin, promissory notes or other securities, shall pay a stamp tax at the rate provided in section 99.(a)

366. Conveyance.-Deed, instrument or writing, whereby any lands, tenements or other realty sold, shall be granted, assigned, transferred or otherwise conveyed to, or vested in the purchaser or purchasers, (b) or any other person or persons by his, her or their direction, (c) when the consideration or value (d) does not exceed five hundred dollars, fifty cents

When the consideration exceeds five hundred dollars, and does not exceed one thousand dollars, one dollar

And for every additional five hundred dollars or fractional part thereof, in excess of one thousand dollars, fifty cents

367. Entry of any goods, wares or merchandise at any custom-house, either for consumption or warehousing, not exceeding one hundred dollars in value, twenty-five cents

Exceeding one hundred dollars, and not exceeding five hundred dollars in value, fifty cents

Exceeding five hundred dollars in value, one dollar

Entry for the withdrawal of any goods or merchandise from bonded warehouse, fifty cents

368. Insurance (Life).—Policy of insurance or other instrument, by whatever name the same shall be called, whereby any insurance shall be made upon any life or lives—

When the amount insured shall not exceed one thousand dollars, twenty-five cents

Exceeding one thousand dollars and not exceeding five thousand dollars, fifty

Exceeding five thousand dollars, one dollar

Insurance (marine, inland and fire).-Each policy of insurance or other instru-
ment, by whatever name the same shall be called, by which insurance shall be
made or renewed upon property of any description, whether against perils by
the sea or by fire, or other peril of any kind, made by any insurance company,
or its agents, or by any other company or person, the premium upon which
does not exceed ten dollars, ten cents

Exceeding ten, and not exceeding fifty dollars, twenty-five cents
Exceeding fifty dollars, fifty cents

10

Policies of insurance.

25

50

1 00

369. Lease, agreement, memorandum or contract for the hire, use or rent of any land, tenement or portion thereof, where the rent or rental value is three hundred dollars per annum or less, fifty cents

Leases.

370. Manifest for custom-house entry, or clearance of the cargo of any ship, vessel or steamer for a foreign port

Where the rent or rental value exceeds the sum of three hundred dollars per annum, for each additional two hundred dollars, or fractional part thereof, in excess of three hundred dollars, fifty cents

50

Manifests.

If the registered tonnage of such ship, vessel or steamer does not exceed three hundred tons, one dollar

Exceeding three hundred tons and not exceeding six hundred tons, three dollars

Exceeding six hundred tons, five dollars

371. Mortgage of lands, estate or property, real or personal, heritable or movable, whatsoever, where the same shall be made as security for the payment of any definite and certain sum of money, lent at the time or previously due and owing, or forborne to be paid, being payable; also any conveyance of any lands, estate or property whatsoever, in trust, to be sold or otherwise converted into money, which shall be intended only as security, and shall be redeemable before the sale or other disposal thereof, either by express stipulation or otherwise; or any personal bond given as security for the payment of any definite or certain sum of money, exceeding one hundred dollars, and not exceeding five hundred dollars, fifty cents

(a) See supra 279. So amended by act 13 July 1866. 14 Stat. 145. (b) A declaration of trust does not require a stamp, as a conveyance. Sime v. Howard, 4 Nev. 473.

30 June 1864. Exceeding five hundred dollars and not exceeding one thousand dollars, one Dolls. Cts. dollar

And for every additional five hundred dollars, or fractional part thereof, in
excess of one thousand dollars, fifty cents

"Upon every assignment or transfer of a mortgage, the same stamp tax upon
the amount remaining unpaid thereon, as is herein imposed upon a mortgage
for the same amount." (a)

Provided, That upon each and every assignment or transfer of a * * policy of
insurance, or the renewal or continuance of any agreement, contract or char-
ter, by letter or otherwise, a stamp duty shall be required and paid equal to
that imposed on the original instrument: "And provided further, That upon
each and every assignment of any lease, a stamp duty shall be required and
paid equal to that imposed on the original instrument, increased by a stamp
duty on the consideration or value of the assignment, equal to that imposed
upon the conveyance of land for similar consideration or value."(b)
Passage tickets. 372. Passage ticket, by any vessel from a port in the United States to a foreign
port, not exceeding thirty-five dollars, fifty cents

ney.

Exceeding thirty-five dollars and not exceeding fifty dollars, one dollar

And for every additional fifty dollars, or fractional part thereof, in excess of
fifty dollars, one dollar

Powers of attor- 373. Power of attorney for the sale or transfer of any stock, bonds or scrip, or
for the collection of any dividends or interest thereon, twenty-five cents
Power of attorney or proxy for voting at any election for officers of any incor-
porated company or society, except religious, charitable or literary societies,
or public cemeteries, ten cents

1 00

50

Power of attorney to receive or collect rent, twenty-five cents.

Power of attorney to sell and convey real estate, or to rent or lease the same,
one dollar

25

1.00

Power of attorney for any other purpose, fifty cents(c)

10

50

Probates and let 374. Probate of will, or letters of administration: where the estate and effects

ters of adminis

tration.

Protests.

Receipts.

for or in respect of which such probate or letters of administration applied for,
shall be sworn or declared not to exceed the value of two thousand dollars,
one dollar

Exceeding two thousand dollars, for every additional thousand dollars, or frac-
tional part thereof, in excess of two thousand dollars, fifty cents
"Provided, That no stamp either for probate of wills, or letters testamen-
tary, or of administration, or on administration or guardian bond, shall be
required when the value of the estate and effects, real and personal, does not
exceed one thousand dollars: Provided further, That no stamp tax shall be
required upon any papers necessary to be used for the collection, from the go-
vernment, of claims by soldiers or their legal representatives, of the United
States, for pensions, back pay, bounty or for property lost in the service." (d)
375. Protest. Upon the protest of every note, bill of exchange, acceptance,
check or draft, or any marine protest, whether protested by a notary public
or by any other officer who may be authorized by the law of any state or
states to make such protest, twenty-five cents

376. Receipts for any sum of money, or for the payment of any debt, exceed-
ing twenty dollars in amount, not being for the satisfaction of any mortgage
or judgment or decree of any court, or by endorsement on any stamped obli-
gation in acknowledgment of its fulfilment, for each receipt two cents.
Provided, That when more than one signature is affixed to the same paper, one
or more stamps may be affixed thereto representing the whole amount of the
stamp required for such signatures; and that the term money, as herein
used, shall be held to include drafts and other instruments given for the pay-
ment of money.(e)

Provided, That the stamp duties imposed by the foregoing schedule B on
manifests, bills of lading, and passage-tickets, shall not apply to steamboats or
vessels plying between ports of the United States and ports in British North
America. And provided further, That all affidavits shall be exempt from
stamp duty.(d)

Schedule C.

Patent medicines. 377. For and upon every packet, box, bottle, pot, phial or other enclosure, con-
taining any pills, powders, tinctures, troches, lozenges, syrups, cordials,

(a) So amended by act 13 July 1866. 14 Stat. 144.
(b) So amended by act 3 March 1865. 13 Stat. 452.
(c) A power to represent a creditor in bankruptcy, does not

require a stamp. Ex parte Myrick, 3 Bank. Reg. 38.
(d) So amended by act 2 March 1867. 14 Stat. 475.
(e) So amended by act 13 July 1866. 14 Stat. 144.

bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, Dolls. Cts.
waters, essences, spirits, oils or other medicinal preparations or compositions
whatsoever, made and sold, or removed for consumption and sale, by any
person or persons whatever, wherein the person making or preparing the
same has, or claims to have, any private formula or occult secret or art, for
the making or preparing the same, or has, or claims to have, any exclusive
right or title to the making or preparing the same, or which are prepared,
uttered, vended or exposed for sale, under any letters patent, or held out or
recommended to the public, by the makers, vendors or proprietors thereof, as
proprietary medicines, or as remedies or specifics for any disease, diseases or
affections whatever affecting the human or animal body, as follows: where
such packet, box, bottle, pot, phial or other enclosure, with its contents,
shall not exceed, at retail price, or value, the sum of twenty-five cents, one

Where such packet, box, bottle, pot, phial or other enclosure, with its contents, shall exceed the retail price or value of twenty-five cents, and not exceed the retail price or value of fifty cents, two cents

1

30 June 1864.

2

Where such packet, box, bottle, pot, phial or other enclosure, with its contents,
shall exceed the retail price or value of fifty cents and shall not exceed the
retail price or value of seventy-five cents, three cents.
Where such packet, box, bottle, pot, phial or other enclosure, with its contents,
shall exceed the retail price or value of seventy-five cents, and shall not
exceed the retail price of one dollar, four cents

3

4

Where such packet, box, bottle, pot, phial or other enclosure, with its contents, shall exceed the retail price or value of one dollar, for each and every fifty cents or fractional part thereof, over and above the one dollar, as before mentioned, an additional two cents

378. For and upon every packet, box, bottle, pot, phial or other enclosure, containing any essence, extract, toilet-water, cosmetic, hair-oil, pomade, hairdressing, hair-restorative, hair-dye, tooth-wash, dentifrice, tooth-paste, aromatic cachous, or any similar articles, by whatsoever name the same heretofore have been, now are, or may hereafter be called, known or distinguished, used or applied, or to be used or applied, as perfumes or applications to the hair, mouth or skin, made, prepared and sold, or removed for consumption and sale, in the United States, where such packet, box, bottle, pot, phial or other enclosure, with its contents, shall not exceed, at the retail price or value, the sum of twenty-five cents, one cent.

Where such packet, box, bottle, pot, phial or other enclosure, with its contents,
shall exceed the retail price or value of twenty-five cents, and shall not exceed
the retail price or value of fifty cents, two cents
Where such packet, box, bottle, pot, phial or other enclosure, with its contents,
shall exceed the retail price or value of fifty cents, and shall not exceed the
retail price or value of seventy-five cents, three cents

Where such packet, box, bottle, pot, phial or other enclosure, with its contents,
shall exceed the retail price or value of seventy-five cents, and shall not exceed
the retail price or value of one dollar, four cents

Where such packet, box, bottle, pot, phial or other enclosure, with its contents, shall exceed the retail price or value of one dollar, for each and every fifty cents, or fractional part thereof, over and above the one dollar, as before mentioned, an additional two cents

379. Friction matches, or lucifer matches, or other articles made in part of
wood, and used for like purposes, in parcels or packages containing one hun-
dred matches or less, for each parcel or package, one cent
When in parcels or packages containing more than one hundred and not more
than two hundred matches, for each parcel or package, two cents.
And for every additional one hundred matches, or fractional part thereof, one
cent

Friction matches.

1

1

Wax tapers, &c.

380. For wax tapers, double the rates herein imposed upon friction or lucifer matches; on cigar-lights, made in part of wood, wax, glass, paper or other materials, in parcels or packages containing twenty-five lights or less in each parcel or package, one cent

When in parcels or packages containing more than twenty-five and not more than fifty lights, two cents

For every additional twenty-five lights, or fractional part of that number, one

cent additional

1

30 June 1864. Playing-cards.

381. Playing-cards.-For and upon every pack, not exceeding fifty-two cards in Dolls. Cts number, irrespective of price or value, five cents

Preserved meats, 382. For and upon every can, bottle or other single package, containing meats, fruits, &c.

30 June 1864

171. 13 St. 302.

back to be allow

ed.

Exceptions.

fish, shell-fish, fruits, vegetables, sauces, sirups, prepared mustard, jams or
jellies contained therein, and packed or sealed, made, prepared and sold or
offered for sale, or removed for consumption in the United States, on and
after the 1st day of October 1866, when such can, bottle or other single pack-
age, with its contents, shall not exceed two pounds in weight, the sum of one

cent.
When such can, bottle or other single package, with its contents, shall exceed
two pounds in weight, for every additional pound or fractional part thereof,
one cent (a)

XV. ALLOWANCE AND DRAWBACK.

5

1

1

any internal

383. There shall be an allowance or drawback on all articles on which duty or tax shall have been paid, except raw or unmanufactured cotton, "crude petroAmount of draw- leum or rock-oil," (b) refined coal-oil, naphtha, benzine or benzole, distilled spirits, manufactured tobacco, snuff and cigars of all descriptions, "bullion, quicksilver, lucifer or friction matches, cigar-lights and wax tapers," (b) equal in amount to the duty or tax paid thereon, and no more, when exported; the evidence that any such duty or tax has been paid, to be furnished, to the satisfaction of the commissioner of internal revenue, by such person or persons as shall claim the allowance or drawback, and the amount to be ascertained under such regulations as shall, from time to time, be prescribed by the commissioner of internal revenue, under the direction of the secretary of the treasury; and the same shall be paid by the warrant of the secretary of the treasury on the treasurer of the United States, out of any money arising from internal duties not otherCertificates to be wise appropriated: Provided, That no allowance or drawback shall be made or had for

received in payment of duties.

Further allowances.

Ibid. 172.

obtain drawback.

any amount claimed or due less than ten dollars, anything in this act to the contrary notwithstanding: And provided further, That any certificate of drawback for goods exported, issued in pursuance of the provisions of law, may, under such regulations as may be prescribed by the secretary of the treasury, be received by the collector or his deputy in payment of duties under this act; and the secretary of the treasury may make such regulations with regard to the form of said certificates and the issuing thereof as in his judgment may be necessary: And provided further, That in computing the allowance or drawback upon articles manufactured exclusively of cotton, when exported, there shall be allowed, in addition to the five per centum duty which shall have been paid on such articles, a drawback of two cents per pound upon such articles, in all cases where the duty imposed by law upon the cotton used in the manufacture thereof has been previously paid; the amount of said allowance to be ascertained in such manner as may be prescribed by the commissioner of internal revenue, under the direction of the secretary of the treasury: "Provided also, That no claim for drawback on any articles of merchandise exported prior to June 30th 1864, shall be allowed unless presented to the commissioner of internal revenue within three months after this amendment takes effect."(c)

384. If any person or persons shall fraudulently claim or seek to obtain an allowance Penalty for fraud- or drawback on goods, wares or merchandise, on which no internal duty shall have ulent attempt to been paid, or shall fraudulently claim any greater allowance or drawback than the duty actually paid as aforesaid, such person or persons shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of five hundred dollars, at the election of the secretary of the treasury, to be recovered as in other cases of forfeiture provided for in the general provisions of this act.

31 Mar. 1868 3: 15 Stat. 59.

Drawback not to certain articles.

be allowed on

20 July 1868 54. 15 Stat. 147.

385. No drawback of internal taxes paid on manufactures shall be allowed on the exportation of any article of domestic manufacture on which there is no internal tax at the time of exportation; nor shall such drawback be allowed in any case, unless it shall be proved by sworn evidence in writing, to the satisfaction of the commissioner of internal revenue, that the tax had been paid, and that such articles of manufacture were, prior to the first day of April 1868, actually purchased or actually manufactured and contracted for, to be delivered for such exportation. And no claim for such drawback, or for any drawback of internal tax on exportations made prior to the passage of this act, shall be paid unless presented to the commissioner of internal revenue before the first day of October 1868.(d)

386. A drawback shall be allowed upon alcohol and rum exported to foreign countries on which taxes have been paid under the provisions of this act, when exported as

(a) So amended by act 13 July 1866. 14 Stat. 145. The act 2 March 1867, 11, exempts "canned and preserved meats and shell-fish" from internal tax. 14 Stat. 476.

(b) So amended by act 3 March 1865. 13 Stat. 482.

(c) So amended by act 13 July 1866. 14 Stat. 145.

(d) The act 30 June 1864, 90, as amended by the act 13 July 1866, provides that no drawback shall in any case be allowed upon any manufactured tobacco, snuff or cigars. 14 Stat. 125.