Dolls, Cts. 5 25 Probate of Will, certificate of appointment... Protest upon bill, note, check, or draft.. Promissory Note.-[See Bills of Exchange, Inland.] " deposit note to mutual insurance companies, when policy is subject to 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 twenty dollars, or for the delivery of any property. ....... for satisfaction of any mortgage or judgment, or decree of any court, 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 a conveyance. " Warehouse Receipt for any goods, wares, or merchandise, not otherwise provided for, deposited or stored in any public or private warehouse, 2 10 exceeding five hundred dollars, and not exceeding one thousand dollars. 20 10 for any goods, &c., not otherwise provided for, stored or deposited in any 25 Remarks. Revenue stamps may be used indiscriminately upon any of the matters or things enumerated in Schedule B, except proprietary and playing cards stamps, for which a special use has been provided. Postage stamps cannot be used in payment of the duty chargeable on instru ments. It is the duty of the maker of an instrument to affix and cancel 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; if 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 cases these, as the original processes, severally require stamps. 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 "promissory 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 cancelled 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 accompanying 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, and that stamp duty is the highest rate required for either of these instruments. 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. INDEX. A. ABANDONMENT, in the law of marine insur- ance, meaning of, 389. not obligatory on insured, 390. of the right of, 390, 393. of the exercise of the right of, 391. how made, and by whom, 392. must be distinct, 392. if deficient in form, objections to, how when insured must elect whether or not to acceptance of by insurer, 393. masters and owners become trustees for loss after must be made up by owner, 394. of bills of exchange, 187. how may be made, cancelled, &c., 187. can be done only by the drawee, his agent, no holder is obliged to receive an accept- holder may accept or refuse a qualified, 187. or payment, for honor, 188, 189. of abandonment in insurance, 393. of insurer, not necessary to give full effect ACCEPTOR, of bill of exchange, 151. of bill, bound to pay the same at maturity, rights and duties of, 187, 188. ACKNOWLEDGMENT, necessary before record- ing deeds, 436, 437. ADJUSTMENT, of average, 333. by whom made, 334. when binding, 334. difference between marine and fire policy, ADMINISTRATORS, and executors, law of, AFFIRMATION, of consignee or agent, 357. may be established by subsequent ratifica- general rules of, 195, 196. rights of action, growing out of, 200, 201. 205. must obey all instructions, 206. commercial jurisdiction over seamen, 345. 198. general and particular, 193. binds the principal by his acts, 192. may receive his authority how, 194, 195, acts of, may be ratified by principal after- may insure against fire, 408. when master of ship is, 338. in general, is entitled to indemnity from cannot appoint a sub-agent unless author- is bound to use all reasonable care and is responsible for any breach of duty, 203. must keep exact account of all doings, 204. AGENT, when he may throw up the agency at authority of, is revoked by insanity, 205. the legal meaning of, and requirement of, when parties understand each other differ- in construing, the intention of the parties mistakes of fact in, may be corrected by the offers made on time, 48. a bargain made by correspondence, 49. of custom, or usage, 53. to do work, when broken by promisor, when may be and when it should be made when under seal, and so formed that it be- when by one only, without seal, it is a when by one only, under seal, it becomes a to be performed within a year, when not if name be printed to, may be sufficient AGREEMENT, when it should be written and not controlled by oral testimony, except in for sale of lands, should always state cov- for arbitration, not binding on any, unless ALIENATION, in the law of insurance, what is considered such as to terminate the consent of insurer should be obtained to, of policy, 416. ALLOWANCE, in the law of insurance, of new for old, 391. ALTERATIONS, of policy of insurance, 364. effect of, on insured property, 405, 406. APPRENTICES. obligations of the master, 12. seducing an apprentice away from his mas- ter, liability for, 13. APPLICATION, for insurance, how made, 402. ARBITRATORS, submission to, when it may be ARBITRATION, is favored by law, 236. ARREST, of vessel, how affecting insurers, 383. of policy of insurance, 364. of policy, avoids it, when, 416. of policy, should be made on it, 421. of policy, what constitutes, in life-insurance, ATTACHMENT.-See Recovery of Debts, 599. execution of, must be conformed to with of ship-master, 338-340. AVERAGE, general, 331, 395. when within the scope of insurance, 395. adjustment of, by whom made, when, 334. must be certain, 237. when fully made, none of the parties have should be sealed up and delivered to all the must be reasonable, 238. must be final and conclusive, 238. set aside, if "procured by corruption or un- set aside, if the arbitrator has made a mate- B. BAILEE, may Insure against fire, 408, 409. |