Agreement or appraisement (for each sheet or piece of paper on which the same is written).....

Assignment or transfer of mortgage, lease or policy of insurance, the same

Bank Checks, drafts or orders, &c., at sight or on demand..

Bills of Exchange (Foreign), drawn in, but payable out of, the United
States, each bill of set of three or more must be stamped.

For every bill of each set, where the sum made payable does 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...

For every additional hundred dollars, or fractional part thereof in excess
of one hundred dollars...

(Foreign), drawn in, but payable out of, the United States (if drawn
singly or in duplicate), pay the same duty as Inland Bills of Exchange.
[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, but payable in the United States, must, before
paying or accepting the same, place thereupon a stamp indicating the
duty.]

Bills of Exchange (Inland), draft or order, payable otherwise than at
sight or on demand, and any promissory note, whether payable on de-
mand or at a time designated (except bank-notes issued for circulation,
and checks made and intended to be, and which shall be, forthwith
presented for payment), for a sum not exceeding one hundred dollars
For every additional one hundred dollars, or fractional part thereof....
[The warrant of attorney to confess judgment on a note or bond is ex-
empt from stamp-duty, if the note or bond is properly stamped.]
Bills of Lading, of vessels for ports of the United States or British North
America, exempt.

5

Dolls. Cts.

Bill of Sale of any vessel, or part thereof, when the consideration does not exceed five hundred dollars....

50

"

exceeding five hundred dollars, and not exceeding one thousand dollars.

1.00

exceeding one thousand dollars, for each five hundred dollars, or frac-
tional part thereof......

50

Bond, personal for the payment of money. [See Mortgage.]

official ...

1.00

"

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

50

"

where the money recoverable exceeds one thousand dollars, for every
additional one thousand dollars, or fractional part thereof...

50

Bonds.-County, city, and town bonds, railroad and other corporation bonds and scrip, are subject to stamp-duty. [See Mortgage.]

of any description, other than such as are required in legal proceedings,
and such as are not otherwise charged in this schedule.....

25

Certificates of deposit in bank, sum not exceeding one hundred dollars......

of deposit in bank, sum exceeding one hundred dollars....

"

"

of weight or measurement of animals, coal, wood, or other articles, ex-
cept weigher's and measurer's returns, exempt.

of a qualification of a Justice of the Peace, Commissioner of Deeds, or
Notary Public......

of profits in an incorporated company for a sum not less than ten dol-
lars, and not exceeding fifty dollars......

66 exceeding fifty dollars, and not exceeding one thousand dollars....... exceeding one thousand dollars, for every additional one thousand dollars, or fractional part thereof..

25

25

of damage, or otherwise, and all other certificates or documents issued
by any port warden, marine surveyor, or other person acting as such.

25

Dolls, Cts.

Certified Transcripts of judgments, satisfaction of judgments, and of all
papers recorded or on file.......

[N.B.-As a general rule, every certificate which has or may have a
legal value in any court of law or equity will require a stamp-duty
of five cents.]

5

Charter Party, or letter, memorandum, or other writing between the captain, owner or agent of any ship, vessel, or steamer, and any other person, relating to the charter of the same, if the registered tonnage of said ship, vessel, or steamer does not exceed one hundred and fifty tons... 1.00 exceeding one hundred and fifty tons, and not exceeding three hundred

3.00

tons..

exceeding three hundred tons, and not exceeding six hundred tons.... 66 exceeding six hundred tons......

5.00

10.00

Check, draft or order for the payment of any sum of money exceeding ten dollars, drawn upon any person other than a bank, banker, or trust company, at sight or on demand..............

Conveyance, deed, instrument, or writing, whereby lands, tenements, or other realty sold, shall be conveyed, the actual value of which does not exceed five hundred dollars......

50

exceeding five hundred dollars, and not exceeding one thousand dollars.

1.00

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

50

.......

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

25

exceeding one hundred dollars, and not exceeding five hundred dollars
in value.....

50

exceeding five hundred dollars in value..

1.00

for the withdrawal of any goods or merchandise from bonded warehouse. Gauger's Returns, if for quantity not exceeding five hundred gallons gross.

Indorsement of any negotiable instrument, exempt.
Insurance (Marine, Inland, and Fire) where the consideration paid for the
insurance, in cash, premium notes, or both, does not exceed ten dollars.
(Marine, Inland, and Fire) exceeding ten dollars, and not exceeding fifty
dollars

10

Insurance (Life), when the amount insured does not exceed one thousand

(Life) exceeding one thousand dollars, and not exceeding five thousand

dollars....

50

Insurance (Life) exceeding five thousand dollars.....

(Life) limited to injury to persons while travelling, exempt.

Dolls. Cts.

1.00

Lease of lands or tenements, where rent does not exceed three hundred dollars per annum

exceeding three hundred dollars, for each additional two hundred dol-
lars, or fractional part thereof in excess of three hundred dollars....
perpetual, subject to stamp-duty as a conveyance," the stamp-duty to
be measured by resolving the annual rental into a capital sum.

clause of guaranty of payment of rent, incorporated or indorsed, five
cents additional.

Manifest for custom-house entry or clearance of the cargo of any ship, vessel,
or steamer for a foreign port, if the registered tonnage of such ship,
vessel, or steamer, does not exceed three hundred tons.

50

50

1.00

exceeding three hundred tons, and not exceeding six hundred tons.....
exceeding six hundred tons...

3.00

5.00

10

25

....

Measurer's Returns, if for quantity not exceeding one thousand bushels..

Mortgage, trust deed, bill of sale, or personal bond for the payment of money exceeding one hundred dollars, and not exceeding five hundred dollars.....

exceeding five hundred dollars, for every additional five hundred dollars, or fractional part thereof in excess of five hundred dollars..... Pawner's Checks....

Pension Papers. - Powers of attorney, and all other papers relating to applications for bounties, arrearages of pay, or pensions, or to receipt thereof, exempt.

Passage Ticket from the United States to a foreign port, costing not more

66

from the United States to a foreign port, costing more than thirty-five
dollars, and not exceeding fifty dollars.....

1.00

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

Power of Attorney to sell or transfer stock, or collect dividends thereon..

Probate of Will, or letters of administration, where the value of both real and personal estate does not exceed two thousand dollars.......

for every additional one thousand dollars, or fractional part thereof in
excess of two thousand dollars.......

bonds of executors, administrators, guardians, and trustees, are each
subject to a stamp-duty of...

1.00

Dolls. Cts.

Proprietary Medicines and Preparations.

For and upon every

packet, box, bottle, pot, phial, or other enclosure, containing any pills,
powders, tinctures, troches, lozenges, sirups, cordials, bitters, ano-
dynes, tonics, plasters, liniments, salves, ointments, pastes, drops,
waters, essences, spirits, oils, or other medicinal preparations or com-
positions whatsoever, sold, offered for sale, or removed for consump-
tion and sale, by any person or persons whatever, where such packet,
box, &c., with its contents, does not exceed at retail price or value the
sum of twenty-five cents

......

Exceeding twenty-five, and not exceeding fifty cents.....

Exceeding fifty, and not exceeding seventy-five cents....
Exceeding seventy-five cents, and not exceeding one dollar.....

1234

Exceeding one dollar, for every additional fifty cents, or fractional part
thereof in excess of one dollar....

Officinal preparations and medicines mixed or compounded specially for
any person according to the written recipe or prescription of any
physician or surgeon, exempt.

Perfumery and Cosmetics. For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any essence, extract, toiletwater, cosmetic, hair-oil, pomade, hair-dressing, hair-restorative, hairdye, 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, sold, offered for sale, or removed for consumption and sale, the same rates per package, &c., as for medicines and preparations.

Friction Matches.

dred or less.....

For and upon every parcel or package of one hun

More than one hundred, and not more than two hundred...
For every additional one hundred, or fractional part thereof..

Cigar Lights and Wax Tapers, double the rates for friction matches.
Photographs, Ambrotypes, Daguerrotypes, or other sun pic
tures, except copies of engravings of works of art, and those used for
the illustration of books, for and upon each picture, where the retail
price does not exceed twenty-five cents......

Exceeding twenty-five, and not exceeding fifty cents...
Exceeding fifty cents, and not exceeding one dollar...

Exceeding one dollar, for every additional dollar, or fractional part
thereof......

Playing Cards. For and upon every pack, the retail price of which shall
not exceed eighteen cents...

Exceeding eighteen, and not exceeding twenty-five cents.

Exceeding twenty-five, and not exceeding fifty cents...

10

Exceeding fifty cents, and not exceeding one dollar.....
Exceeding one dollar, for every additional fifty cents, or fraction thereof.

15

24005