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PRINCIPAL AND SURETY.

ordinary diligence, the means being at hand. If the off and sued defendant, A.'s husband, for the breach of injured person had such warnings and opportunities of performance. Held, that defendant was discharged knowledge as would, with ordinary caution in such from the performance of the contract if A. was unablo circumstances, have saved him from the danger, he to perform; that the contract was a conditional one, will be held to have knowingly contributed to his own depending on the state of A.'s health, and that the injury. The failure of a railroad train to give any sig- promise to perform was not an express one to perform nal when nearing a public crossing is not of itself neg. at all events. Robinson v. Davidson, Ex., 24 L. T. R. ligence, in this State, unless the peculiar circum 755. stances, the concealment of the train or the like, may 2. Privity of: sale of shares by brokers: usage of stock: render it necessary and proper. The Bellefontaine R. exchange: indemnity against calls. — The defendant R. Co. v. Hunter,

instructed his brokers to purchase 100 shares in a certain joint-stock company. On April 26th they accordingly

entered into two contracts upon the stock exchange 1. Promissory note: consideration. — Where a prom

one for seventy and the other for thirty shares in the issory note with surety has been given upon an agree company, for delivery on the next “account,” the ment that the payee shall deliver up to the maker

15th May. On May 9th the plaintiff, by his brokers, another note for the same amount theretofore exe

sold on the stock exchange fifteen shares in the comcuted by the same maker with other surety to the same

pany, for delivery on the 15th May. On May 10th the payee, and the payee fails to so deliver up said other

company stopped payment, and next day resolved to note, there is no consideration to support the new wind-up. On May 14th (name day) the defendant's note. Heeg et al. v. Weigand et al.

brokers handed to the jobber, from whom they had 2. Additional securities. — If such new note be given bought the shares, a ticket, with the name of defendto indemnify the security on the old note, the new one ant as buyer, having express instructions from the becomes an additional security in the hands of the defendant so to do. This ticket was “split," or payee, and the surety for whose indemnity it has been divided, among different jobbers; and a “split” for given, having paid the debt and received said new fifteen shares passed from hand to hand until it reached note from the payee, may recover thereon against the the brokers of the plaintiff, the “ultimate seller.” On new surety. Ib.

May 15th the plaintiff executed a deed for transferring the fifteen shares to the defendant, which was, together

with the certificates of shares, handed to the defendDIGEST OF RECENT ENGLISH DECISIONS.

ant's brokers, who accepted and paid for them on ADMIRALTY LAW.

behalf of the defendant, without any express authority Collision: consequential damage : contributory negli

from the defendant, but in accordance with the gence. - Two vessels came into collision, and one of custom of the stock exchange. On May 18th the them being rendered helpless, was driven ashore by a defendant refused to accept the shares, and the plaingale of wind, and three of her crew were killed and tiff, being subsequently compelled to pay a call as the others injured. The other vessel was to blame. Held, registered holder of them, brought an action against that the other vessel was liable in damages for the loss the defendant for not indemnifying him against the of life and injuries, as they were the natural conse

calls. Held, that a contract had arisen between the quences of the collision. The crew might have gone

plaintiff and the defendant from the dealings of their on board other vessels before the wreck, but it would

respective brokers, who had acted under authority and have been attended with great risk. Held, that as they according to the usage of the stock exchange; and were not bound to run any such risk, they did not con

that, as that contract had been broken by the defendtribute to their own loss or injuries. The George and ant, the plaintiff was entitled to recover. Bouring v. Richard, Adm., 24 L. T. R. 717.

Shepherd, Exch., 24. L. T. R. 721.

BILLS OF EXCHANGE.

FALE PRETENSES.

Principal and surety: accommodation bills: giving Remoteness of the pretense: evidence. - An indicttime: discharge of surety. A. accepted four bills of ment for false pretenses charged that the defendant exchange for B., at a commission of four per cent. The falsely pretended that he had a lot of trucks of coal at bills were discounted by C., B. guaranteeing with C. to a railway station on demurrage, and that he required pay them at maturity. B. afterward requested C. not forty coal bags. The evidence was that defendant saw to press for immediate payment of the bills on arriving prosecutor and gave him his card, “J. W. and Co., at maturity, and it was accordingly arranged that they timber and coal merchants,” etc., and said that he was should be held over during the currency of certain largely in the coal and timber way, and inspected some other bills which B. had deposited with C., as additional coal bags, but objected to the price. The next day he security. Held, that the four bills were not accommo called again, showed prosecutor a lot of correspondence, dation bills. Also, that there was no binding contract and said, that he had a lot of trucks of coal at the railon the part of C. to give time to B., and, therefore, that way station under demurrage, and that he wanted some A. was not discharged as surety. Oriental Financial coal bags immediately. Prosecutor had only forty bags Corporation v. Overend, Gurney and Co., Chan., 24 L. ready, and it was arranged that defendant was to have T. R. 774.

them, and pay for them in a week. They were delivered CONTRACT.

to defendant, and prosecutor said he let the defendant 1. Breach of inability to perform through illness. - have the bags in consequence of his having the trucks A. having contracted to perform at a concert on a fixed of coals under demurrage at the station. There was day was taken so ill as to be unable to perform. A. evidence as to the defendant having taken premises, informed plaintiff by letter that she was too ill to per and having a small business in coal, but he had no form, which letter he received on the morning of the trucks of coal on demurrage at the station, day fixed for the concert. Plaintiff put the concert The jury convicted the prisoner, and, on questions

reserved, this court held, that the false pretenses platform, he fell upon it, and received such injuries charged were not too remote to support the indictment, that he died. Another servant of the company called and that the evidence was sufficient to sustain it. out to the passengers, “Keep your seats,” but there Reg. v. Wilnot, C. Cas. R., 24 L. T. R. 758.

was no evidence to show that this was before the

deceased got out. At the trial before Blackburn, J., LEASE.

the learned judge directed a nonsuit, upon the ground Grant of right of way: construction. - In a lease the that there was no evidence of negligence on the part of lessor demised certain hereditaments, together with the defendants; and upon a motion to set aside such free liberty and right of way and passage, and of ingress, nonsuit, the court of queen's bench refused a rule. egress and regress to and for the lessees and lessee, Held, by a majority of the court (Bramwell, Channell, their or his workmen and servants, and all and every Pigott, and Cleasby, BB.), that the nonsuit was right; other persons and person by their or his authority or Kelly, C.B., Willes and Keating, JJ., being of a conpermission, from time to time, and at all times, during trary opinion. Held (per Kelly, C.B.), that it is a questhe continuance of the lease, by, through and over a tion for the jury whether the calling out of the name certain roadway or passage, jointly with the lessor of a station at which a train has arrived amounts to an and other the tenant or tenants, occupier or occupiers intimation that the train having stopped, the passenfor the time being the adjoining land. Held, that gers (in the absence of qualifying circumstances) intendthis gave a right of way for foot passengers only, and ing to alight at the station may alight in safety. Held did not extend to horses and carts. Cousens v. Rose, (per Willes, J.), that the calling out of the name of a Rolls, 24 L. T. R. 820.

station is an invitation to get out or not, according to PIRACY.

circumstances. That it is an announcement that the Forfeiture of ship: sale.— There is no authority to be train is approaching, or has arrived at, the platform, derived from principle or precedent for the position and that the passengers may get out when the train that a ship duly sold, before any proceedings have been stops at the platform, or under circumstances induced taken on the part of the crown against her, by public and caused by the company, and in which the passenauction to a bona fide and innocent purchaser, can be ger reasonably supposes he is getting out at the place afterward arrested and condemned, on account of where the company intended him to alight. Held (per former piratical acts to the crown. Reg. v. McCleverty, Bramwell, B.), that the calling out of the name of the The Telegrafo or Restauracion, Priv. Co., 24 L. T. R. 748. station is no invitation to get out. It is only an an

nouncement that the station at which the train stops RAILWAY COMPANY.

is the station named. Held (per Channell, B.), that as 1. Negligence: liability for injury by works over the line: to whether or not the calling out of the name of the liability for acts of contractors. — Girders were being station is an invitation to alight, depends upon the cirplaced above the respondents' line of railway, by work cumstances; for that, in some cases, it may be an invitamen employed by the corporation of London. One of tion, and in some not; but that it never can be taken these girders fell upon a passing train and injured the as an invitation to a passenger to get out without using appellant. In an action by him against the respondents care. Held (per Keating, J.), that, although the calling for the damages thus sustained, held (affirming the out of the name of the station is not to be taken in all judgment of the court of exchequer chamber), that the cases to be an invitation to alight, yet it is a statement respondents were not liable, there being no obligation when the train stops that the final stoppage has taken imposed upon them under the circumstances, to pro place. Held (per Pigott, B.), that the object in calling vide against the possible danger that might arise from out the name of the station is to give notice to the pasa negligent performance of the work. And the respond sengers of the name of the particular station, so that ents would not have been liable, even had the workmen each one may know whether it is the place to which he been employed by them, since they would then have is destined. Held (per Cleasby, B.), that the calling out properly intrusted work of an ordinary kind to persons of the name of the station is for the information of the competent and experienced in work of that descrip passengers, and that the stopping of the train is an tion. Per Lord Westbury, Daniel v. The Metropolitan invitation to the passengers to alight. Bridges v. The Railway Co., H. of L., 2 L. T. R. 815.

North London Railway Co., Exch., 24 L. T. R. 835. 2. Accident: proof of negligence: evidence for the jury: calling out the name of the station.-In an action

SALVAGE. by the widow of a passenger killed while on the Ships belonging to same owners. When salvage serdefendants' line, it appeared that the deceased was a vices are performed by one ship to another, and both season ticket holder, in the habit of traveling daily by ships belong to the same owner, the crew of the ship the defendants' railway between Highbury and London, which has performed the salvage services is entitled to and on the night of the 20th January, 1869 he was a salvage reward, if the services rendered are not such passenger returning from London to Highbury. There as the crew are bound to perform under their conwere several carriages in the train, and the deceased tract. The Sappho, Priv. Co., 24 L. T. R. 795. was in the last carriage. There is a tunnel of about 150 feet in length as the station is approached, and

VENDOR AND PURCHASER. within it there is a slope of about 10 feet, leading up to 1. Specific performance: rescission of contract: laches. the level of the platform. In the tunnel, and leading lapse of time. — A vendor, under a power reserved to from the bottom of the slope, there was at the side of the him by the contract, gave notice to the purchaser railway for some distance a quantity of hard rubbish. on the 7th April, 1869, that, as he could not comply Upon the above occasion when the train stopped at the with certain requisitions made by the purchaser, he Highbury station the last two carriages were within the rescinded the sale. The purchaser filed his bill for tunnel. One of the railway servants called out, “High-specific performance on the 30th August, 1870. Held, bury,” whereupon the deceased got out, and mis that the delay was fatal to the plaintiff's claim for taking, as it was supposed, the heap of rubbish for the relief. There is no distinction between laches on the

part of a vendor and laches on the part of a purchaser Appraisement of value or damage, or for any as a bar to a suit for specific performance. Rich v.

other purpose: Gale, Rolls, 24 L. T. R. 745.

For each sheet of paper on which it is written, $O 5 2. Undue value: misrepresentation: conveyance set Assignment of a lease, same stamp as original, aside. — Where a vendor, ignorant of the real value of and additional stamp upon the value or an estate, sells it at a loss, on the faith of what the pur consideration of transfer, according to the chaser represents to him that it is worth, the sale rates of stamps on deeds. (See Conveywill be set aside, and that irrespective of any fiduciary ance.) relation, fraud or other concealment in the trans Assignment of policy of insurance, same stamp action between the parties. Hoygarth v. Wearing, as original instrument. (See Insurance.) Chan., 24 L. T. R. 825.

Assignment of a mortgage, where it or the
WILL.

instrument it secures has been once duly 1. Wordmoneys:" what it includes. — A testator by stamped....

.. exempt. his will bequeathed “all the moneys, both in the house Otherwise, same stamp as that required upon and out of it." He was possessed of a sum of consols a mortgage for the amount remaining unand some shares in a building society. Held, that paid. neither passed by the bequest. Collins v. Collins, Bank check, draft, or order for any sum of Chan. 24. L. T. R. 780.

money drawn upon any bank, banker, or 2. Specific devise followed by residuary devise: charge trust company at sight or on demand...... 2 of legacies on real estate. - A testatrix, after giv When drawn upon any other person or pering some pecuniary legacies, devised and bequeathed sons, companies or corporations, for any all her real and leasehold estates to trustees upon sum exceeding $10, at sight or on demand.. 2 trust to pay the rents and profits of her free Bill of exchange (inland), draft, or order for hold house at G. (specifically describing it) to A. the payment of any sum of money, otherfor life, with remainder to his children, in equal wise than at sight or on demand, or any shares, and as to all the residue of her real and per promissory note, or any memorandum, or sonal estate, the testatrix directed her trustees to pay other written or printed evidence of an the rents and income thereof to B. for life, with amount of money to be paid on demand or remainder to his children in equal shares. The per at a time designated : sonal estate proved insufficient for the payment of

For a sum less than $100.

exempt. the legacies. Held, following Greville v. Brown, 7 H.

For $100.......

5 L. Cas. 689, that the legacies were a charge on the And for every additional $100 or fractional residuary real estate, notwithstanding that a previous part thereof in excess of $100.. interest in real estate was given by the will. Skiller v. Bill of exchange (foreign), or letter of credit Hoisman, Rolls, 24 L. T. R. 745.

drawn in, but payable out of, the United 3. Vesting: gift to grandchildren who shall attain States: If drawn singly, same rates of duty twenty-one: power of maintenance and advancement. as inland bills of exchange or promissory Gift to the grandchildren of testatrix, who shall attain notes. twenty-one, share and share alike, each to have a

If drawn in sets of three or more, for every vested interest at twenty-one. Power of maintenance

bill of each set, where the sum made payaduring minority and advancement out of a presump

ble shall not exceed $100 or the equivalent tive share. Held, that the class was ascertained when

thereof in any foreign currency.

2 the eldest grandchild attained twenty-one. Gimball v.

And for every additional $100, or fractional Perton, Chan., 24 L. T. R. 793.

part thereof in excess of $100...

2 Bill of lading or receipt (other than charter

party) for any goods, merchandise, or effects SCHEDULE OF STAMP DUTIES.

to be exported from a port or place in
TREASURY DEPARTMENT,

the United States to any foreign port or
place.....

10 OFFICE OF INTERNAL REVENUE,

Bill of lading to any port in British North
WASHINGTON, July 31, 1871.
America....

..exempt. The following regulations and abstract of the

Bill of lading, domestic or inland.

.. exempt. laws and rulings relating to internal revenue stamps, Bill of sale by which any ship or vessel, or any under schedules B and C, will supersede the instruc

part thereof, shall be conveyed to or vested tions, series 5, No. 10, dated May 1, 1869.

in any other person or persons:

When the consideration shall not exceed
A. PLEASonton, Commissioner.
$500..

50 SCHEDULE OF STAMP DUTIES ON AND AFTER OCTOBER

Exceeding $500, and not exceeding $1,000.... 1 00 1, 1870.

Exceeding $1,000, for every additional amount
Stamp
duty.

50

of $500 or fractional part thereof.... Accidental injuries to persons, tickets or con

Bond for indemnifying any person for the paytracts for insurance against...

..exempt. ment of any sum of money : Affidavits.

.exempt. When the money ultimately recoverable thereAgreement or contract not otherwise speci

upon is $1,000 or less....

50 fied:

When in excess of $1,000, for each $1,000 or For every sheet or piece of paper upon which

fraction.....

50 either of the same shall be written......... $0 05 Bond-administrator or guardian, when the Agreement, renewal of, same stamp as original

value of the estate and effects, real and instrument.

personal, does not exceed $1,000.... ...exempt.

Exceeding $1,000......

$1 00 Bond for due execution or performance of duties of office...

1 00 Bond, personal, for security for the payment

of money. (See Mortgage.)
Bond of any description, other than such as

may be required in legal proceedings, or
used in connection with mortgage deeds,

and not otherwise charged in this schedule. 25 Brokers' notes. (See Contract.) Certificates of measurement or weight of animals, wood, coal, or hay....

..exempt. Certificates of measurement of other articles.. Certificates of stock in any incorporated company

25 Certificates of profits, or any certificate or

memorandum showing an interest in the
property or accumulations of any incorpo-
rated company: If for a sum not less than
$10 and not exceeding $50...

10 Exceeding $50 and not exceeding $1,000..

25 Exceeding $1,000, for every additional $1,000 or fractional part thereof..

25 Certificate. Any certificate of damage, or

otherwise, and all other certificates or docu-
ments issued by any port warden, marine

surveyor, or other person acting as such... 25 Certificate of deposit of any sum of money in

any bank or trust company, or with any
banker or person acting as such: If for a
sum not exceeding $100..

2 For a sum exceeding $100.

5 Certificate of any other description than those specified.....

5 Charter, renewal of, same stamp as on original

instrument.
Charter-party for the charter of any ship, or

vessel, or steamer, or any letter, memoran-
dum, or other writing relating to the
charter, or any renewal or transfer thereof :
If the registered tonnage of such ship, or

vessel, or steamer does not exceed 150 tons, 1 00 Exceeding 150 tons, and not exceeding 300 tons 3 00 Exceeding 300 tons, and not exceeding 600 tons....

5 00 Exceeding 600 tons.

10 00 Check. Bank check...

2 Contract. Broker's note, or memorandum of

sale of any goods or merchandise, exchange,
real estate, or property of any kind or de-
scription issued by brokers or persons act-
ing as such: For each note or memorandum
of sale...

10 Bill or memorandum of the sale or contract

for the sale of stocks, bonds, gold or silver
bullion, coin, promissory notes, or other
securities, made by brokers, banks or bank-
ers, either for the benefit of others or on
their own account: For each hundred dol-
lars, or fractional part thereof, of the
amount of such sale or contract.......

1 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) a broker, bank, or

banker: For each hundred dollars, or frac-
tional part thereof, of the amount of such
sale or contract.....

$0 5 Contract. (See Agreement.) Contract, renewal of, same stamp as original

instrument.
Conveyance, deed, instrument, or writing,

whereby any lands, tenements, or other
realty sold shall be granted, assigned, trans-
ferred, or otherwise conveyed to or vested
in the purchaser or purchasers, or any other
person or persons, by his, her or their direc-
tion, when the consideration or value does
not exceed $500.....

50 When the consideration exceeds $500, and does not exceed $1,000..

1 00 And for every additional $500, or fractional part thereof, in excess of $1,000...

50 Conveyance. The acknowledgment of a deed, or proof by a witness.....

.exempt. Conveyance. Certificate of record of a deed..exempt. Credit, letter of. Same as foreign bill of ex

change. Custom-house entry. (See Entry.) Custom-house withdrawals. (See Entry.) Deed. (See Conveyance — Trust deed.) Draft. Same as inland bill of exchange. Endorsement of any negotiable instrument...exempt. Endorsement upon a stamped obligation in

acknowledgment of its fulfillment.........exempt. Entry of any goods, wares, or merchandise at

any custom-house, either for consumption

or warehousing: Not exceeding $100 in value..

25 Exceeding $100, and not exceeding $500 in value....

50 Exceeding $500 in value..

1 00 Entry for the withdrawal of any goods or merchandise from bonded warehouse..

50 Gauger's returns....

..exempt. Insurance life) policy. When the amount insured shall not exceed $1,000.....

25 Exceeding $1,000, and not exceeding $5,000... 50 Exceeding $5,000..

1 00 Insurance (marine, inland and fire) policies, or

renewal of the same: If the premium does
not exceed $10.....

10 Exceeding $10, and not exceeding $50..

25 Exceeding $50.....

50 Insurance contracts or tickets against accidental injuries to persons...

.....exempt. Lease, agreement, memorandum, or contract

for the hire, use, or rent of any land, tene

ment, or portion thereof: Where the rent or rental value is $300 per annum or less.....

50 Where the rent or rental value exceeds the

sum of $300 per annum, for each additional
$200, or fractional part thereof in excess of

50 Legal documents : Writ or other original process, by which any

suit, either criminal or civil, is commenced

in any court, either of law or equity ....... exempt. Confession of judgment or cognovit.... ...exempt. Writs or other process on appeals from jus

tices' courts or other courts of inferior

jurisdiction to a court of record.. ... exempt. Warrant of distress..

..exempt.

$300.....

* The special taxes here refered to have been repealed.

Letters of administration. (See Probate of

Renewal of a note, subject to the same duty Win.)

as an original note. Letters testamentary, when the value of the

Protest of note, bill of exchange, acceptance, estate and effects, real and personal, does

check, or draft or any marine protest.... $0 25 not exceed $1,000....

..exempt. Quit-claim deed, to be stamped as a conveyance Exceeding $1,000.....

$0 5 when for a valuable consideration, and as an Letters of credit. Same as bill of exchange

agreement when for a nominal considera(foreign.)

tion, except when given as a release of a Manifest for custom-house entry or clearance

mortgage by a mortgagee to the mortgagor, of the cargo of any ship, vessel, or steamer

in which case it is exempt. for a foreign port:

Receipt for satisfaction of any mortgage, or If the registered tonnage of such ship, vessel,

judgment or decree of any court.... ...exempt. or steamer does not exceed 300 tons..

1 00

Receipt for any sum of money, or for the payExceeding 300 tons, and not exceeding 600

ment of any debt.......

.exempt. tons.....

3 00 Receipts for the delivery of property.. .. exempt. Exceeding 600 tons..

5 00 Renewal of agreement, contract, or charter, by [These provisions do not apply to vessels or

letter or otherwise, same stamp as original steamboats plying between ports of the

instrument. United States and British North Am

Sheriff's return on writ or other process.......exempt. erica.)

Trust deed, made to secure a debt, to be stamped Memorandum of sale, or broker's note. (See

as a mortgage. Contract.)

Warehouse receipts.....

.exempt. Mortgage of lands, estate, or property, real or

Warrant of attorney accompanying a bond or personal, heritable or movable, whatsoever,

note, if the bond or note is stamped........exempt. a trust deed in the nature of a mortgage,

Weigher's returns for animals, wood, coal or or any personal bond given as security for

hay.......

.......exempt. the payment of any definite or certain sum

Official documents, instruments and papers of money: Exceeding $100, and not ex

issued by officers of the United States govceeding $500....

50
ernment..

.exempt. Exceeding $500, and not exceeding $1,000. 1 00 Official documents, instruments, and papers And for every additional $540, or fractional

issued by the officers of any State, county, part thereof, in excess of $1,000.....

50 town or other municipal corporation, in (See Assignment of Mortgage.)

the exercise of functions strictly belonging Order for payment of money, if the amount is

to them in their ordinary governmental or $10 or over........

2 municipal capacity...

.....exempt. Passage ticket on any vessel from a port in the

Papers necessary to be used for the collection United States to a foreign port:

from the United States government of Not exceeding $35......

50 claims by soldiers, or their legal representaExceeding $35, and not exceeding $50..

1 00 tives, for pensions, back pay, bounty, or for And for every additional $50, or fractional

property lost in the service....

... exempt. part thereof, in excess of $50...

1 00 Passage tickets to ports in British North

CAYCELLATION. America....

..exempt.

In all cases where adhesive stamps are used for denotPawner's checks..

5

ing the tax upon an instrument, the person or party Power of attorney for the sale or transfer of

using or affixing them must so affix them that the entire any stock, bonds, or scrip, or for the col

surface of each and every stamp shall be exposed to lection of any dividends or interest thereon, 25

view, and must cancel them by writing or imprinting Power of attorney, or proxy, for voting at any

upon each stamp with ink the initials of his name, and election for officers of any incorporated

the date (year, month and day) on which the same is company or society, except religious, chari

attached or used, or by cutting and canceling the same table or literary societies, or public ceme

by a machine which shall affix the date, and so cut and teries. ....

10

deface the stamp as to render it manifestly unfit for Power of attorney to receive or collect rent... 25

re-use, and at the same time shall not so deface the Power of attorney to sell and convey real

stamp as to prevent its denomination and genuineness estate, or to rent or lease the same........ 1 00

from being readily determined. Power of attorney for any other purpose.

50

When stamps are printed upon checks, etc., so that in Probate of will, or letters of administration :

filling up the instrument the face of the stamp is, and Where the estate and effects for or in re

must necessarily be, written across, no other cancellaspect of which such probate or letters of

tion will be required. administration applied for shall be sworn

All cancellation must be distinct and legible, and, or declared not to exceed the value of

except in the case of proprietary stamps from private $1,000.....

..exempt. dies, no method which differs from those above Exceeding $1,000, and not exceeding $2,000... 1 00

described can be recognized as legal and sufficient for Exceeding $2,000, for every additional $1,000,

stamps under Schedules B. and C. or fractional part thereof, in excess of $2,000.......

50

STAMPING OF INSTRUMENTS BY COLLECTORS. Promissory note. (See Bill of Exchange, inland.)

Any person having an instrument about to be issued Deposit note to mutual insurance companies,

may present it to the collector, who, under the when policy is subject to duty....... ..exempt. authority conferred upon him by sectiou 162, will so

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