The Stamp Act. ONE OP THE TAX LAWS OF TI1E U. S There are probably but few of our readers who know the details of the Stantp Act, yet, there is no law, State or National, tho provisions of which are more important to the people. Here are such of its proceedings we think as will prove most interesting and important to the reader : ACKNOWEDGEMENT?of deeds exempt. AFFIDAVIT 5 cents in sait or legal proceedings exempt AGREEMENT OR APPRAISEMENT for each sheet or piece of paper on which tho satnc is written 6 cents ASSIGNMENTS OR TRANSFERS? of mortgage, lease or of policy of insurunce, tho same duty as on tho original instrument Of patent right 5 cents BLANK CHECKS, DRAFTS, OR i/A(vo, ?o?at sigia or on uemnnil 2 cents BILLS OF EXCHANGE, INLAND? draft or order, payable otherwise than at eight or on demand, and any promissory note, whatever, payable on demand or nt a time designated, (except bank notes issued for circulation, and checks made and intended to be and which hall be forthwith presented for payment) for a sum not exceeding $100 5 cents For every additional hundred dollars or fractional pan thereof 6 cents BILLS OF LADING?of vessels for ports of the United Slates, or British North America exempt Or receipts of goods on any foreign ports 10 cents BILL OF SALE?of any vessel or parts theretf when the consideration docs not exceed $5t exceeding $50 10 cents Exceeding $50 nnd not exceeding one thousand dollars 25 cents Exceeding $1,000, for every additional $ 1.000 or tract ior thereof 25 cents Of damage or otherwise, and nil other certificates or documents issued by any port warden, marine surveyor or other person acting as such 25 cents CERTIFIED TRANSCRIPT?of judgments, of satisfaction of judgments, nnd all papers, recorded or on file 5 cents (N. IV ? 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 o cents CHECK, DRAFT OR ORDER?for the payment of any sum of money, exceeding $10, drawn upon any person than a bank, banker or trust company at sight or on demand 2 cents CONTRACT?(See agreement) Brokers 10 cents CONVEYANCE?deed, instrument, or writing whereby lands, tenements or other reality s?ld, shall be con veyed, the actual value of which does not exceed $500 50 cents Exceeding $500 and not exceeding one thousand dollars $1,1") AWA?t, cr.ftA c?. i rui ituuu ii'iiu I ?v or IIIIO* lional part thereof, in excess of one thousand dollars 50 cents KNTllY?of any goods, wares or merchandize ni imy custom home not exceeding 51t?0 in value 25 cents Exceeding S100 and not exceeding 5500 in value 50 cents Exceeding 5500 in value 51,00 For the withdrawal of any goods or merchandize, from bonded warehouse 60 oents GUAGF.RS RETURN?iffor quantity not exceeding 500 gallons gross 10 cents Exceeding 500 gallons 25 cents POWER OF ATTORNEY?to sell or transfer stock or collect dividends thereon 26 cents To vote at an election of incorporated company 10 cents Receive or collect rents 25 cents 8ell or convey, rent or least real estate $1,00 For any other purpose 60 cents PROBATE OF WILL?of letters of administration, where the value of both real and personal estate docs not exceed $4 000 $1,00 For every additional $2,000, or fractional pnrt thereof, in excess of two thousand dollars 60 cents Bonds of executors, administrators, guardians and trustees, are each subject to a stamp duty of $1,00 PROTEST?upon bill note, check or draft 25 cents PROMISSORY NOTE ?(See Bills of Exchange, inland.) Renewal of.subject to the same duty as an originnl note RECEIPT?for the payment of any sum of money, or de- t due, exceeding 520, or for the delivery of any properly 2 cents TRUST DEEDS?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 merchandize not otherwise provided for, deposited or stored in any public or private warehouse, not exceeding $000 in value 10 cents Exceeding $500 and not exceeding one tliouj-auJ dollars 20 cents Exceeding ?1,000, for every additional ?1,000, or fractional part thereof, in excess of $1,000 10 cents For any goods, &o., not otherwise provided tor, stored or deposited in any public or private wurehouse or yard 25 cents WIt ITS & LEGAL DO 1UMENTS? writs or other legal process, by which any suit is commenced, in any court of record, either of law or equity 00 cents Writ or other original process issued l>y a court not ot record where the urnount claimed is ?1UU or over 60 cents Upon every confession of judgment cognovit, for S100 or over, except in eases where the tax for u writ has beeu paid 00 cents Writ or process of appeal from justices' courts, or other courts <>f infe- I rior jurisdiction, to a court of rec- I ord 60 ceuts , Warrants of distress, when the nmouut claimed dees not exceed 1 $100 25 ceuts When the amount claimed exceeds one hundred dollars 00 cents INSURANCE?Marine. Inland and Fire. Where the consideration paid for iho insurance, in cn-h premium notes, or hotU does not exceed $10 1(1 cents Exceeding $10 and not exceeding $50 60 cents 1 INSURANCE Life?when the amount 1 insured docs not exceed $1,000 25 cents Exceeding $1,000 and not exceeding $5,000 60 cents Exceeding $5,000 $1 00 LEASE?ot 0 tids or tenements, where ' the rent doc* not exceed $300 50 cents Exceeding $3U0, for cuch additional $?UO, or fractional jmrt thereof, in excess o! three hundred dollars 50 cents Perpetual, subject to a stamp duty as a conveyance Chime ol guaranty of payment of rent, incorporated or cudorsed, live cents additional MEASURE'S RE TURN?if for quantity not exceeding 1,000 bushels 10 cents Exceeding l.thtO bushels i.'5 cents MORTGAGE?trust deed, bill of sale, personal bo.ul for iho payment of money exceeding $100, and not exceeding $500 50 cents Exceeding $500, far every additional $500 or fractional part thereof, in excess of $5(10 50 cents PAWNER'S t HECKS 5 cents PASSAGE TICKET?from the United States to any foreign pott, costing not more than $35 50 cents Costing move than $35 and not exceeding $50 * $1,00 For every additional fifty dollars or fractional part thereof, in excess of fifty dollars . $1,00 (?EN MR A L REMARKS. Revenue Stamps may be used indisrrimi nalely upon any of I lie mailers or things enu mcratcd iu schedule 1$. except proprietaiy ami ' playing card stamps, tor which a special use has Leon provided. I Postage stamps cannot be u?ed in the payment ot the duty chargeable on instruments. ; It is the duty ol the maker ol an instrument , to atlix and cancel the stamps lliereou. If he ( neglects to do so, the party f'.ir wlto-o u?e it i> . made may stamp it belore it is used, but in no CMC ran it he legally used without n stamp. < and if used after the oOlh of .June, 1S61, and > used without a stamp, it cannot be afterwards effectually stamped. Any failure on the part of the maker of an instrument to appropriately stamp it, renders him liable to a penalty of two hundred dollars. fsuits are commenced in many States by oth- ( or process than writ, viz: summons, warrant, publication, petition, .\c, in which case these, as the original process, severally require stamps. Writs of fieri facias arc subject to stamp duly as original processes. The jurat of an allidavit, taken before a Justice of the Peace, Notary Public, or other nlii cer duly authorized to lake affidavits. is held ' to be a Certificate, and subject to a duty of 5 cents, except when taken in suits or legal proceedings. Certificates of loan, in which there shall appear any written or printed evidence of nnv amount of money to be paid on demand, or at J any time designated, are subject to stamp duty as 'Promissory Nott s." Assignment ol a mortgage is subject to the ' same stamp duly as that imposed upon the ' original instrument; that is to sa , for every sum of five hundred dollars or fractional put ' thereof, of the amount secured by the n.ort gage, at the lime of its assignment, there must be nffixel a stamp or stamps denoting a duty of fifty cents. When two or more persons join in the execution ol au instrument, the stamps to which the instrument is liable under the law. may be ntlixcd and cancelled by one of the parties. In conveyances of real estate, the 1 iw pro vides that the stamp ullixed must an-wer to the value of the estate on interest c< nveyed. ixo hi amp is required 011 any warrant of at I torney accompanying a hoiitl or note, wlieu t such bon papers, such duty being tlie highest rate re- j quired for such instruments, or cither of them. ] In such case a nolo or memorandum, of the ( value or denomination of the stamp a'bxod should be made upon the margin or in the ac- < know lodgment of the instrument, which is not stamped. April 25, 18G6. MAH1I1K1) In Unionvillc, <>n the *? 1 st ult., by Rev. O. A. , I>arby, Mr. H. 7. JIrrnoon to Mi*. M.miy L. Kind, all of Spurtnnhurg District. CO.U.MKRI 141,. Coi.i MtiiA, Aug. Gth. 1806.?CoTTOK.?18 to 21; gold, 23 to 31, currency, Cou\.? :>1 Go to 1 HO per bushel. Fi.ouh. ? ?12 to 20 per barrel. I Ni.w York. Aug. fitli.?Gold '17$; Sterling quiet; Sight Ojj; Cotton dull nud declining; < L'plands jli; Orleans 37. INolicc to 1>cl>lors, T4RRS*)N8 indebted to the estate of KICII| AKI) D SMITH, arc hereby requested to meet me at tho Court llouso, on Salesdays in September and October, for the purpose of ma- ' king settlement. All who fail to tnako .settle- ' ment with mo by Salesday in October next, ] will find their notes in the hands of an Attor- < noy for collection. Give attention to this and save coat-. S. F. SMITH. Aug 0 28 td Administrator. tm Announcements. Tho friends of B. F. IIAMMCTT respectfully unuounco him as a candidate for Tax Collector, at the election to be held tho second TUESDAY in SEPTEMBER next. July 20 20 tdo The friends of LAXDRUM C. EZELL respectfully announce him as a candidate for Tax Collector, at the election to be held the second TUESDAY in SEPTEMBER next. July 20 2G tdc The friends of JAMES THOMAS respectfully announce him as a candidate for Tax Collector, at the election to be held tho second TUESDAY in SEPTEMBER next. July 20 20 tde 1 niu a candidate for TAX COLLECTOR for Spartanburg District, at the ensuing Election, to be held on the Second TUESDAY in SEPTEMBER next, and should be {flensed at a general turn out of my lrien ls to said eleolion R. C. POOLE. May 31 18 td 1-miijar w1 -V RBLt E YARD UNION C. IX. :o: 111 Work Sent Free of Charge to SparhinlHti'o^ C. II. rITHK SI RSCKIBKll In- received a supply I of ITALION and AMERICAN MARBLE, | uid is prepared to o per 1(10 lei era. My ' snmmuuioat ion addressed lo me at I'uiutiC. 11. will receive prompt attention. \VM. A. NICHOLSON'. Union C. II., August Otli 1 >00. nil-: STATE OF SOUTH CAROLINA Sl'AUTAMiUllG DI-TRICT. Citation lor Letters of A<1 ministration by Jno liaric liomar, esq, Ordinnry. In the Court of Ordinary. 117 1IE UK AS IIENRV DOIHi has filed bis ] tuition in toy ofiice praying that Leters of Administration with Will annexed, >n all and singular, the goods and chattels, j ights and credits upon the Kstate of JANK i IlKANNoN, lie ciiH'd, late ol the said District Hole-aid, should lie granted him. These are therefore to cite an t admonish all ind singular, the kindred and creditors of the mill deceased, to he and appear at the Court it Ordinary, for said District, to he held at spar.ant'Urg Court lloiisu, on M.>nd?y, the hull day of August instant, to shew cai:-c, if in\ exists, why said Letters should not l>e ?r uited. Given under my hand and sell, this 6th day if Aug. A 1'.. 1866. JNO KA11LK UO.MAK, 0. S. I>. Aug 26 -8 2w STATE OF SOUTH CAROLINA, m \iii iM-.rnti DisTiticr. Citation for Letters of AdtninistVafion by Jno. Karlc llomar, esq.. Ordinary. In the Court of Ordinary. \?7 lir.r, has RO.SA STKI--hens has filed W her petition ill my oik e praying that Letters of Adiiiini-iration on all and singular lie goods and chattels, tights and credits of va.ma twsTLEBERKY. .1 oc i 1. These nre therefore ti? cite an I admonish nil ind singular the kindred and c d tors ot tlie aid NANCY C.VST1.KDEKKY. di-ceased. to he Mid ap|u\ir at the Court of Ordinary, for said District, to lie held at S]> irtanhurg Court Mouse, m Mon lay, the 2*ith day of Antrum instant, to diew caiiso it any exists, why said Letters should not he granted. ( iven under tny hand this tith day of August, A. l>., 1.Stiti. J NO. KAKI.E DOMAH, 0. S. 1>. Aug D 28 2n NOTI( i:. ' MIK hlrwkstuith hooks ofl?p. .1 J. YKR- ' NON, deoeuacd, me placed in ray hands for sctileiiiont and cdicetion All persons | thus indcLloL are hereby untitled to settle the , same on or before I lie first daj "f September next. T. t >. P. VKKSoX, Att'y. August 2 27 If I >issolul ion. rpilF. COPARTNERSHIP heretofore exist t ing hot ween the; undcrsignod, is this day hssolved hy mutual consent of the parties. U. W. II. LKfiU, MM J AS. SMITH. July 6, 1866. K. HENRY DATES. CopHrtiiPPsliip. THE undersigned have this day entered into Copartnership as merchnnts under the nnmo ind stylo of SMITH & BATES, and will ho Moused to see their frionds aud former custom>rs tit the old Stand. WM. J AS. SMITH, E HENRY DATES. Angus; I 27 od Wheat, well sunned and pleuty id it, uud we will give satisfaction. L>. ANDERSON. July 20 2t? 4w ?J. 3N. 1JOJ1SON, C 0 M MIS S10 N M E R C II N T, N 0 . G 2 , E A S T 11 A Y , CHARLESTON, SO. CA. HAVING ample means for advances, a business experience of twenty years, and confining himself strictly to a Commission Business w it lioiit operating on his own account, he respectfully solicit* con>ignmcnta of COTTON. FLOUR, CORN, &C. Itn hukncl.?Hon. S. llobo, Messrs. Foster & dud 1. July 12 24 3m A new and fresh supply of Ladies and Gentlemen's Misses' and Children's SHOES, GAITERS AND SLIPPERS. nt CLEVELAND, WALKER, k CO. Ladies' Hats, Round Ribbons, LATEST STYLES. received by CLEVELAND, WALKER & CO. JACON ET, I JOTTED AN L> PLAIN SWItfS, NAN.SO OK AND MULL iMuslins, A NEW SUPPLY, at CLEVELAND. WALKER A CO.^ Fancy Mozambique, Crape Mnreit, Challies, Black and Colored Lawns, Fancy Jaconet and Organdies. Very elegant styles and patterns, just received l?v CLEVELAND, WALKER & CO. June 14 20 tf Notice to Creditors aud Debtors. 4 LT, permits having claims against the Es/\ tate of A V. INtlO deceased, will present I hem without delay, proven according to law foJollX H. EV1NS. Attorney at Law, or to the undcrsigne I: and all persons inilehted to said Kstate will make payment to the above named Attorney, or to M11S. K. C. W1NGO, Executrix. June 1 i 20 2mo EXECUTOR'S SALE7 9 I WILL -ell the following PERSONAL 11101'EIITV, belonging to the esi itc of GEO S LEADING, deceased, on FRIDAY, the 10th day of AL'GL'ST next, at the rcsidi nee of his Widow, four miles South cast of S artanhurg, C. II., consisting of: Cattle, Hogs, Household aud Kiiclieu Furniture. FARMING I TENS U.S. ONE TWO-HOUSE WAGON, ONECAllUIAGE AND ONE Buaa Y. TERMS. ? All sums un lor S">, cash: and ul( sums over that amount, a credit until the Is day of January. 1S?'?T, with note and security. 1 will ill-o sell, on the same day, < >i?t? Ti'act <>r I^and, containing 2f>7 Acres more or less, lying on the waters of Law-en's Fork, 4 miles North wssi >( oparinuiiurg i u. ii will DA 801(1 on a credit till iIso Jotli day of December, 1807, with n>>te :iit< 1 security, uiul n morlgago to secure payment. MOSES FOSTER, Ex or. July 'JO 'JO Ot TSoi i<-<* (o Ci'cditoi'N* John 8. Esell, Administrator. v?. Delphia Martin, and others. Bill ft?r ^ale of Rial Estate, Relief and l'urtition. | N pursuance of nn order of the Court of l:..|uiiy, notice is hereby given to nil persons having claims against the estate of Capt. no. M. Martin, deceased, that said claims in list he presented, and evidence produced to establish the same before me within tiirbk months from this the Uth day of Juno, 180ft. T. STORO FARROW, c. K. s. o. f'oin'rs Office, June 1"J, I8ftft. '20-3 m ~7i. 11< > m a li & c(>7 F.Sl'KCTFL'I.IA a^k .ill who are owing them either by NOTE (tit llOOK ACCOUNT, to rail and sc.,It Our business arrangements require an early settlement and some money. 1'lcase don't forget this. Bmngsville, S. C., July 11. 25-2n? CORN, FL0UR~ BACON AND LAUD, just received by CLEVELAND, WALKER k CO. Cnlloosi, lllcncluMl ??i?l Itrovvn HliootinjfN tiiul Hltirliiiffs, A FitESll LOT, just received by CLEVELAND, WALKER k CO S ALE. 0 I WILL sell At public sale, on MONDAY, the day of November next, at ray residence, on South l'acolet, 14 miles North of Spartanburg Court House, the following named property : X Tract of Land, on the waters of South Pacolet, 14 miles North of Spartanburg C. H., containing 117 Acres, upon which is a large quantity of No. 1 bottom. This Tract except that part now under 'cultivation, is good woodland and well timbered and watered, and under good fencing. 1 Tract of Land, on North Tacolet, 1(1 miles North of Spartanburg, containing 220 Acres, nearly all of which is good woodland. Kill er of the above Tracts can be bought at private sale before the day above mentioned. 1 will sell at the same time all my personal property, consisting of Horses Cows, Hogs, Corn, Wheat, COTTON, HOUSEHOLD AND KITCHEN FURNITURE, ONE TWO-HORSE WAGON. I will eell ovorvthine I have, as I am eoinir West. Persons wishing to negotiate for one or both of the above name Tracts of Land can do so before the day of sale, but the personal property will not be pold till that day. Terms ?Made known on day of sale. July 20?20?td WILLIAM TOXEY. IVotioe. Itakc this method of informing the publio, that I have leased BELL'S MILLS, for a term of years, and have thoroughly refitted them. The FLOUR AND CORN MILLS are in first rate order, and will make as fine an article of Flour and Meal, as any milt in the District, and will yield as much to the bushel of grain. All I want is a trial. I have built a new SAW MILL, and will saw up all the logs son;, upon shares, or for the" money. 1 will nttcndto the Milts myself, and ercry man shall have his due. Doing n Millright by trade, I can keep the Mills always in a condition to give satisfaction. These Mills are located on Fair Forest, two miles west of town. JOHN M. WILLIAMS. July 5 23 6. To all whom it may Concern. T | MIK Books of Accounts and Notes due the M following arc now in my hands for colleation. Persons indebted, nnd desiring to saTe cost, will please call early, as they must bs collected. Folgor & Brawley, Est. of J.' D. Wright, J. W. Garrett, * ?? 44 H. Theile, Theile & Schoppaul, " " J. J. Vernon, J. W. Kerr. " " Govan Mills, I. II. Adler, " " J. M. Boat, A. Sclioppaul, 44 " Wm H Trimmier, J. It Pnoln ? " II II TW ..,.. Camp & Wyntt, 41 41 J. D. Camp, Vernon & Oeland, 44 44 A. F. Golding, Morgan & Moore. 44 44 J. H. W indie. You are herewith duly notified at an expense to the parties concerned, where yon may call and cancel your indebtedness without suit. Call early and save costs. J. M. ELFORD, Attorney for Tartica. June28 22 2m IN EQUITY?Spartanburg UisTaicr. James Ilanna, ft al., vs. James C. Ilanna, Adinistrator, tt al. Bill for Partition, Relief, &c. IT appearing to the satisfaction of this Court, that Isaac S. ilanna anu William llanna, two of the defendants in this case, reside from and without the limits of this State, on motion of Farrow, Complainant's solicitor, ft is ordered that the said defendants do appear, answer, plead or demur to this Kill of Complaint within THREE MONTHS fr..mthis date, or judgment will he taken pro confesso as to them. Cemm'r Office, V T. STOBO FARROW, July 20, 1866. J c. k. s. n. July 26?26?8m FRE S H Turnip Seed A T TWITTY & CO. Yellow Aberdeen, Improved Ruta Raga, Fine White French, Large Globe, Large Norfolk, Red-topa Strap Leaf, Flat Dutch, July 1* 21 tf Notice to Creditors. IN KQl;ITY?SPARTANBURG PIST. Anna C. Boat, Ailmr*. of J M. Boat, dee'd,, rf. Sally M. Bost and others. Bill for Sale of Real Estate to pay Debts, Dower, Relief, A'O. FURTHER time having been granted by order of Court of Equity for filing Claims against the Estate of Capt J. M. BOST, dee d., all persons having claims ngainst said Estate, are hereby notified that they must present said claims, aud produce evidence to establish the same according to law. before inc. within THREE MONTHS from this, the 12th day of June, 1800. Coiors* Office, \ T. 8TOBO FARROW, June, 12, 1868. j O.K. s. i>. June 14?19?8m. Dr. L. C Kennedy Qffers his professionl services ' to the Citizens of Spartanburg eb 1 1 1y