Stamp Duties. Promissory Note.-(See Bills of Exchange, Inland.) deposit note to mutual insurance compa 66 แ nies, when policy is subject to duty......exempt. renewal of, subject to same duty as an original note. Quit Claim Deed, to be stamped as a conveyance, except when given as a release of a mortgage by the mortgagee to the mortgagor, in which case it is exempt. Receipt for the payment of any sum of money or debt due exceeding $20, or for the delivery of any property.... for satisfaction of any mortgage or judg 2 cts. ment or decree of any court... ............exempt Sheriff's return on writ or other process....... .............................exempt Trust Deed, made to secure a debt, to be stamped as a mortgage. conveying estate to uses, to be stamped as Warehouse Receipt for any goods, wares, or merchandise แ แ $1,000, or fractional part thereof in ex- for any goods, &c, not othewise provided. Writs and Legal Documents: ..... 10 cta 25 cts. 50 cta 50 cts Writ, or other original process by which rior jurisdiction, to a court of record.... 50 cts. Warrant of distress, when the amount of rent claimed does not exceed $100........ 25 cts. Stamp Dutles. Warrant of distress when amount exceeds GENERAL REMARKS. 50 cts. ..........exempt. ........exempt. ........exempt. Revenue stamps may be used indiscriminately upon any of the matters or things enumerated in Schedule B, except proprietary and playing card stamps, for which a special use has been provided. Postage stamps cannot be used in payment of the duty charge. able on instruments. It is the duty of the maker of an instrument to affix and canel the stamp required thereon. If he neglects to do so, the party for whose use it is made may stamp it before it is used; but in no case can it be legally used without a stamp; and if issued after the 30th of June, 1864, and used without a stamp, it cannot be afterwards effectually stamped. Any failure upon the part of the maker of an instrument to appropriately stamp it renders him liable to a penalty of two hundred dollars. Suits are commenced in many States by other process than writ, viz: summons, warrant, publication, petition, &c., in which eases these, as the original processes, severally require stamps. Writs of scire facias are subject to stamp duty as original processes. The jurat of an affidavit, taken before a Justice of the Peace, Notary Public, or other officer duly authorized to take affidavits, is held to be a certificate, and subject to a stamp duty of five cents, except when taken in suits or legal proceedings. Certificates of loan, in which there shall appear any written or printed evidence of an amount of money to be paid on demand, or at a time designated, are subject to stamp duty as Pomissory Notes." The assignment of a mortgage is subject to the same stamp duty as that imposed upon the original instrument; that is to say, for every sum of five hundred dollars, or any fractional part thereof of the amount secured by the mortgage at the time of its assignment, there must be affixed a stamp or stamps denoting a duty of fifty cents. When two or more persons join in the execution of an instrument, the stamp to which the instrument is liable under the law may be affixed and canceled by any one of the parties. In conveyances of real estate, the law provides that the stamp affixed must answer to the value of the estate or interest conveyed. No stamp is required on any warrant of attorney accompa nying a bond or note, when such bond or note has affixed thereto the stamp or stamps denoting the duty required; and whenever any bond or note is secured by mortgage, but one stamp duty is required on such papers, such stamp duty being the highest rate required for such instruments, or either of them. In such case, a note or memorandum of the value or denomination of the stamp affixed should be made upon the margin or in the acknowledgment of the instrument which is not stamped. CHRONOLOGICAL RECORD OF THE REBELLION. NOVEMBER, 1860-PRESIDENTIAL ELECTION. Nov. 6.-Each of the four political parties presented its candidate for the Presidency, and the same number for the Vice Presidency. The Republican party supported Abraham Lincoln, of Illinois, and Hannibal Hamlin, of Maine. One wing of the Democratic party supported S. A. Douglas, of Illinois. and H. V. Johnson, of Georgia; the other wing sustained John C. Breckenridge, of Kentucky, and Joseph Lane, of Oregon. The Old. Line Whigs and Know Nothings supported John Bell, of Tennessee, and Edward Everett, of Massachusetts. The result of the popular vote was as follows: Lincoln and Hamlin received 1,857,610; Douglas and Johnson, 1,365,976; Breckenridge and Lane, 847,553; Bell and Everett, 590,631. Nov. 7.-The news of Mr. Lincoln's election received at Charleston, South Carolina, with cheers for a Southern Confederacy. The "Palmetto Flag" hoisted on the vessels in the har bor. Nov. 9.-An attempt to seize the arms in Fort Moultrie. Nov. 10.-A bill was introduced into the South Carolina LegislatEre to raise and equip 10,000 men. The Legislature also ordered the election of a convention, to consider the question of secession. Jas. Chester, United States Senator from South Carolina, resigned. Nov. 11.-Senator Hammond, of South Carolina, resigned. Nov. 15.-Governor Letcher, of Virginia, called an extra session of the Legislature. Nov. 18.-Georgia Legislature appropriated $1,000,000 to arm the State. Major Anderson sent to Fort Moultrie to relieve Colonel Gardner. Nov. 19. Governor Moore called an extra session of the Louisiana Legislature. |