Page:United States Statutes at Large Volume 12.djvu/751

 '1`HIRTY—SEVENTH CONGRESS. Sess. III. Ch. 74. 1863. 721 of insurance, a stamp duty shall be paid equal to that imposed on the policy ot insuroriginal instrument. ¤¤¤¤- Auy power of attorney, conveyance, or document of any kind made, or Documents purporting to be made, in any foreign country to be used in the United “’“d‘;l“ ? f°"°l¥“ States shall pay the same duty as is required by law on similar instru-    p?.,.:;?,,,, ments or documents when made or issued in the United States; and the dvtv as though party to whom the same is issued or by whom it is to be used, shall, be- m"a° I'"' fore using the same, atlix thereon the stamp or stamps indicating the duty S,,,`;;? to MEX required. Any mortgage or personal bond for the payment of money, or as secu- pmomi mmrity for the payment of any definite or certain sum of money, in lieu of H¤G¤¤ *¤ S¤<=¤*i*5' the duties imposed as prescribed in Schedule Bfollowing the one hundred f" m°"°Y‘ and tenth section, shall have a stamp or stamps affixed thereon denoting Amir- 482- a duty upon every sum of two hundred dollars, or any fractional part thereof, of ten cents, (10.) No conveyance, deed, mortgage, or writing, whereby any lands, tene- Auy convey- ments, realty, or other property shall be sold, granted, assigned or other- gg?;, ‘§§;“';)°f,;(Q), wise conveyed, or shall be madeas security for the payment of any sum of ofbver $1000. money, shall be required to pay a stamp duty of more than the sum of one thousand dollars, anything to the contrary notwithstanding. No stamp duty shall be required on powers of attorney or any other Stamp duty not paper relating to applications for bounties, arrearages of pay, or pensions, ’°‘1“l'jd 9“ P’*· or to the receipt thereof from time to time; or indemnity awarded for g?,T,,i;gi•2§_m depredations and injuries by certain bands of Sioux Indians; nor on any warrant of attorney accompanying a bond or note, when such bond or note shall have affixed thereto the stamp or stamps denoting the duty required; Om mm on and whenever any bond or note shall be secured by a mortgage but one bond and ,,,5;,,. stamp duty shall be required to be placed on such papers: Provided, That gagsthe stamp duty placed thereon is the highest rate required for said instru- T0 iw °*` highments, or either of them; nor on certificates of the measurement or weight m rat?` of animals, wood, coal, or other articles; nor on deposit notes to mutual mg,;3;g;,?;a°f insurance companies for insurance upon which policies subject to stamp &c. duties have been, or are to bc, issued; nor on any certificate of the record Deposit notes. of a deed or other instrument in writing, or of the acknowledgment or C¤B¥mf¤i¢¤,_<>f proof thereof by attesting witnesses. &‘°" ° The duty or stamp required for transportation by express companies -I-m,,,,,,,,,.,,,,;,,,, and others is hereby repealed, and such transportation shall be exempt by express sxfrom stamp duty. gwg {mm sump That the stamp duty on a contract or agreement for the charter of any Ch,rm._pmies_ ship, or vessel, or steamer, as now provided for in Schedule B, 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 Ami P- 48]- any other person or persons for or relating to the charter of snclrship, or vessel, or steamer, if the registered tonnage of such ship, or vessel, or steamer, does not exceed one hundred and fifty tons, shall be one dollar, ($1.) Exceeding one hundred and fifty tons and not exceeding three hundred tons, three dollars, ($3.) Exceeding three hundred tons and not exceeding six hundred tons, tive dollars, ($5.) Exceeding six hundred tons, ten dollars, ($10). Sec. 7. And be it further enacted, That the commissioner of internal Cancellation or revenue be, and he is hereby, authorized to prescribe such method for °*¤mP’· the cancellation of stamps as a substitute for or in addition to the method now prescribed by law, as he may deem expedient and eftectual. And A”*¢»P·476· he is further authorized in his discretion to make the application of such method imperative upon the manufacturers of proprietary articles, and upon stamps of a nominal value exceeding twenty-five cents each. A Dm on mm Sec. 8. And be it fiarther enacted, That, on and after the passage ot es, Onionds cy von. x11. PuB.—9l