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. And for every additional hundred dollars or fractional part thereof, in excess 359. Bill of exchange (foreign), or letter of credit, drawn in, but payable out of If drawn in sets of three or more: for every bill, of each set, where the sum And for every additional hundred dollars, or fractional part thereof, in excess of Exceeding five hundred dollars and not exceeding one thousand dollars, one Bonds. 362. Bond for indemnifying any person for the payment of any sum of money, Where the money ultimately recoverable thereupon exceeds one thousand dol- 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- 363. Certificate of stock in any incorporated company, twenty-five cents. Exceeding one thousand dollars, for every additional one thousand dollars or Certificate. Any certificate of damage or otherwise, and all other certificates Certificate of deposit of any sum of money in any bank or trust company or 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, 100 50 225 Exceeding three hundred tons, and not exceeding six hundred tons, five 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- Exceeding ten, and not exceeding fifty dollars, twenty-five 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 "Upon every assignment or transfer of a mortgage, the same stamp tax upon Provided, That upon each and every assignment or transfer of a * * policy of 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 Powers of attor- 373. Power of attorney for the sale or transfer of any stock, bonds or scrip, or 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, 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, Exceeding two thousand dollars, for every additional thousand dollars, or frac- 376. Receipts for any sum of money, or for the payment of any debt, exceed- Provided, That the stamp duties imposed by the foregoing schedule B on Schedule C. Patent medicines. 377. For and upon every packet, box, bottle, pot, phial or other enclosure, con- (a) So amended by act 13 July 1866. 14 Stat. 144. require a stamp. Ex parte Myrick, 3 Bank. Reg. 38. bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, Dolls. Cts. 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, 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, Where such packet, box, bottle, pot, phial or other enclosure, with its contents, 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 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 cent. 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. |