University of South Carolina Libraries
Stamp Outlet ii IMPOSED BT ACT OP CONGRESS, TO XAU 1 EFFECT AUGUST 1?18G6. 8 The following is tn alphabetical list of s the Stamp Duties imposed bj act of Com ' greet, passed July 13,1860 : j Agreement.?Other than those men- c tioned in this hehedule, (or any upnraisc- a ment) for every sheet or pioce of paper on 0 which it is written, 6 cents. 0 Bill of Exchange, Foreign.?Drawn in |, bat payable out of the United States, if r drawn singly or otherwise than in a set of \ three or more?samo as inland bills of ?x ohange or promissory notos. Drawn in sets ?j( of three or more, for every bill of each set. g where the sum made payable shall not ex- a cecd 8100, or the equivalent thereof, in t any foreign curreucy in which such bi'ls may be expressed, 2 cents : lor every ad a ditional 8100, or fractional part thereof in eXCCSS of 8100. 2 conta Bill .of Exchange, Inland.?Draft or or [ dor for the payment of any sum of money, joot exceeding $100, otherwise tliun at sight j or on demand, or promissory notes, cxcopt c bank notes and checks : or any memorau- ^ dam, ch ;ck, receipt, or other written or r Erioted evidence o! an amount of money to } e paid on demand or at a time to be de ] eignated, for a sum not exceeding ?100, 5 j oonts j for every additional $100, or frac- c tional part in excess of $100, 5 cents. c Bill of Sale.?Bills oi sale by which any hip or vessel, or uny part thereof, shall be \ oonvcyed to or vested in any other person c or persons, when tho consideration shall c not exceed $500, stamp duty 50 cents ; do., a when the consideration exceeds 8500 and i does not exceed $1,000, $1. Exceeding j , $1,000, for every additional amount of' j $500, or fractional part thereof, 50 cents Personal property, other ti.au ships or ves- t aols, 5 coats. c Bill of Lading.?For goods and mor a chaudise exported to foreign ports, other c thau charter party, each 10 cent". Bonds?of indemnity?where the money ^ ultimately recoverable thereupon is $1,000 Or less, 10 cents; whero the penalty ex oeeds $1,000, for every additional ?1,000 c or fraotionai part in excess of ?1,000, 50 2 cents. For the due execution ol the du- ? ties of any office, ?1. Of any description other than such as may bo required in lo n gal proceedings, or used iu connection with | u mortgage deeds, and nut otherwise charged g in this schedule, 25 cents. c Certificate?Other than those montion- , a sd, $ cent" j c Certificate of Damage?And all other j i documents issued by any port-wariieu or S r marine surveyor, 25 cents. c , Certificate of Deposlto?Fur a sum net j v exoeding $100, 5 cents. 1 - I ^ Certificate of Profits?In any incorporated company, for an amount not lc6s than i $10, nor exceeding 950, cents ; from 850 11 to 81,000,25 cents; excoeding 81,000, for s every additional 1,000, or fractional part { thereof, 25 cents. ( Certificate of Stock?In incorporated i company, 25 cents. ! * Charter Party?On any letter or mcuto t random rotating to tho charter of any ves- j el, if the registered tonnage does net tx- i eecd 150 tons 81; from 150 to 300, 53 ; t from 800 to 600 tons, 85; ever 600 tons, t 10. a Checks, Drafts or Orders?For any amount on any bank, broker or trust com- ? pany, at sight or on demand, 2 cents ; lot 1 , amount exceeding 810 on any person other ! \ than a bank, banker or trust company, at j r light or on demand, 2 cents. j c Cigar Lights?Made in part of wood, | r wax, glass, paper or other materials, in } parcels or packages, 1 cent ; in packages t of more than 25 and not more than 50 ! <j lights, 2 cents; for every additional 25 r lights, or fractional part oi that number, 1 c cent. y Contracts?Contracts, broker's noto, or memorandum of sale of any goods or mcr chandise, stocks, bonds, notes of hand, for c each note or ui-raoraudutn of sale, 10 cents. ( Conveyance or Deed of Grant?Where the consideration or deed of value does not ! j exceed $500, 50 cents ; 8500 to 1,000,81; j t for every additional 8500, or fractional part I ( thereof, in excess of 81,000, 50 cents. j c Entry of Goods?At custom hous-*, not j ; ucct-uing in vaiuo 51UU, "Jo cents ; from ! i $100 to 500, 50 cents; exceeding 8500, 1 : ^ dollar ; for the withdrawal of goods from fi bonded warehouse, 50 cents. i #( Friction Matches?Or lucifer matches, made in part of wood, in packages ot 100 i ^ or less, 1 cent; when in parcels or packa ' ges of more than 100. and not more than c 200, each parcel or package, 2 cents, and s for every additional or fractional part | thereof, 1 cent; tor wax tapers, doublet tie G rates herein imposed upon friction matches, n 1 cent. w Lease?Wbcro rent is 8300, or less, 50 t] cants ; where the rent exceeds 8300, for c each additional 8200, or fruotion in ex- i cess of 300 dollurs, 50 cents ; assignment ! ,] of a lease, same stamp as original, and ad- i ^ ditional stamp upon the value or considera- j tion of transfer, according to the rates on tj deeds (See Conveyance.) ai Manifest Entry, Clearance?Of cargo of vessel for foreign port, if tonnngj does not exceed 800 tons, 1 dollar; from 300 to ' ni 600, 3 dollars ; exceeding 600, 5 dollars. [ k Meats, Fish, Fruits, Sauces, Jellies, &c. j oi ?For and upon every can, bottle or other ingle package, containing meats, fish, shell- d< fish, fruits, vagetables, sauces, syrups, pre ! ?" pared mustarcd, jams or jellies, contained ei therein, packed or ccalcd, made, prepared >1 and sold, or offored for sale, or removed for d< ooneumption in the United States, on or c< after the first day of October, 1SG6, when in nab can, bottle, or other single package trltb lit KTBtenH, ahaU mead two paua?U *w4 .s - >. q weight, for every additional pound of raotioual purt, 1 eent. Mortgage or Personal Bonds?Given as eeurity for the payment of any definite um, from $100 to 500. 50 oenta: exceedng $500, and not exceeding $1,000,31. for every additional 500 dollars, or fraci>>nul part thereof, in excess of 500, fifty onts * provided that upon each and every alignment or transfer of mortgage, policy f insurance, or the renewal or continuance if any agreement, contract or charter, by etter or otherwise, a stamp duty shall be squired equal to that imposed on the orig nal instrument. Passage Ticket?To a foreign port, if of ess prco than 35 dollars, 50 cents ; from !5 to 50 dollars, 1 dollar ; and tor every dditional 50 dollars, or fractional part hereof in excess of 50 dollars, 1 dollar. Pawnbroker's Certificate?-For any mount, 5 cents. Playing Cards?For and upon every lack, not exceeding 52 cards in uumber, j rrespcctive oi pnco or value, 5 cents. Policy of Insurance?(in any life or ives, where the niucunt insured does net ixcced 1,000 dollars, 25 cents; lroui 1.000 iollars to 5,000, 60 cents ; exceeding >,000 dollars, 1 dollar. Eire and Marine fisks.?Premium not exceeding 10 dollars, 0 cents ; premium not exceeding 60 dolurs, 25 cents ; exceeding 50 dollars, 50 cuts; Accidental insurance policies are xcmpt. Power of Attorney ?To transfer stock, tonds or scrip, to collect dividends, intcrst or rent, 25 cents; to vote by proxy, xccpt in charitable, religious, literary ,nd cemetery societies, 10 cents; to sell or ease real estate, and perform all other ac's tot specified; 81; for uuy other purpose, >0 cents. Probate of Will, or Letter of Adminisvation.?Where the estate does not exceed the value ?f 82,000, 81; for every dditional >.>1,000, or fractional part in cxess of ?2,000, 50 cunts. Protest oi Notes, Draft, &c.?Or marine >rotcst, Ac., 25 centc. Proprietary Medicines, Cosmetics, &c. ?Not over 25 cents, 1 cent; not over 50 ictiLs, 2 cents; not over 75 cents, 8 cents; lot over 51, 4 cents. For every additional >0 centt;, or fractions thereof, 2 cents. Receipt.?Receipt lor the payment of ,ny Mim of money, or for the payment of my debt due exceeding $20, not being for ntisluction of any mortgage or judgment, ir decroe of a court, or endorsement on iny . tamp obligation in acknowledgment if its fulfill meat, for cuch receipt, 2 cents Vovidcd, That when tuoro than one eigtature is affixed to the same paper, one >r more stamps may be affixed thereto rcpusstiting the *hole amount of stump* re[ui id lor 3Uch signatures. Sales.?Or contract for sales of stocks, >onds, foreign exchange, gold and silver milieu and ooin, promissory notes or other ocurities, when made by brokers, bunks, jankers who pay a special tax, require : jual to 1 cent on every $100. It there s a fraction over $100, the same to be tumped at the full rate of $100. When undo by a person, firm or corporation not laying special tax, for every $100 of value > cents A memorandum of -ale or con ract must lie utade by the seller to the >uyer upon thebaic or contract being made, ,nd the stumps affixed thereto Writ.?Writ 50 cents. Where the imount claimed in a writ, issued by a court lot ot record, is $100 or over, 50 cents Jpon every confession of judgment, or coglovit, for $100 or over (except in those :asea where the tax for the writ of a comnonccincnt of suit has been paid), 50 cents. iVrits or othor process on appouls from jusices' courts or other court of inferior jurisliction to a court, of record, 50 cents. War ant of distress, when the amount of rent laiuicd does not exceed $100, 25 cents; ilicn exceeding $100, 50 cents. EXEMPTION. No stan p duty shall bo required on pow r of attorney or any other paper relating ! o application for bounties, arrearages of! ?a3'i or pensions, or to the receipt thereof rom tituc to time; or upon tickets or con J racU of insuruueo when limited to injury u persons while traveling; nor on certifi- , utes of the measurement or weight of an-1 mala, wood, coal, or other articles, nor 011 leposit notes to mutual insurance compares for the insurance upon which policies ubjoct to stamp duties have been or are o be issued; jioron any warrant ol attorney ccompanying u bond or noic, when such ond or note shall have affixed thereto the tamp or stamps denoting the duty requir d; by and by whenever any bund or note hall be secured by a mortgage, but ono tamp duty shall be required to be placed 11 snob paper; nor on any ccrtilicate of the coord oi a deed or other instrument in : riting, or ol the acknowledgment or proof lercof by attesting witnesses; nor to any ndorscmcnt of a negotiable instrument. Provided that the stamp duty placed icrcon shall bo tho highest rate required ir said instruments, or either of them. Receipts by express companies for the elivcry of any property for transportation re exempt Irom stamp duty. PENALTIES. Penalty for making, signing or issuing ay instrument, documentor paper of any ind whatsoever, or shall accept, negotiate r pay, or cause to be accepted, negotiated paid, any bill of exchange, draft or or- 1 ur, or promissory note for the payment of loney, without the same being duly stamp* 1, or denoting the duty hereby imposed leroon, $50; and tho instrument shall be !cmed invalid and of no effect; or for luntcrfciting stamps or dies $1,000, and a prison uien t to hard labor not exceeding re yenrs. For making, signing, issuing, , tempting or paying auy bill of exohangs, draft order, or note without stamp, $200. For selling property, cosmetics, matches, meals, fish, fruit, sauces, jellies, &o., without proper stamps, fifty dollars. OTHER PROVISIONS. Instruments aro not to be recorded un less properly stain pod. No instrument is invalid for the want of the particular kinds of stamps designated, provided a legal stamp of equal amount (oxcept proprietary stamps) is duly affixed. All official instruments, documents and tiapcrs issued or used by officers of the Jnited States government or by the officers of any State, county or other municipal corporation, arc exempt. In eases where nn adhesive stamp shall be used for denoting any duty imposed by this act, the person using or affixing the same shall write thereon the initials of' his name and date upon which the same shall be attached or used, so that the same may V.~ .....I 1 1? can. Iivi ugaiu l/v u^u, u 1IUU1 < JifllUIlJf U1 Ull/JT dollars. Instruments horctoforo issued without stamps, not to be void where stamps are subsequently affixed. Postage stamps can not be used as revenue stamps. Any person may present to the commis sioncr of internal revenue any instrument and require his opinion whether the same is chargcablo with any duty; and if the said commissioner shall be of opinion that it is not chargeable with any stamp duty, he is required to impress on it a particular stamp, with words to signify that it is not chargeable with stamp duty; and every instrument on which said stamp is iinjv.csscd shall bo received in evidence in all courts, notwithstanding objections on the ground of such instrument bcin^j without the proper stump. The party to whom a docu ncnt is issued from a foreign country, 01 by whom it is to bo used, shall, before using 'ho same, affix thereon the stamp or stamps inuita ting the duty thereon. Proprietors ot cosmetics, medicines or proprietary articles, may lurnish private dies, and are allowed 5 per cent on all purchases of 8500; over 500, 10 per cent RANGES, FIRE BRICKS &c. 4DA.^S, DAMO.V Co , HUB rkotkxkd BUSINESS AT THEIR OLD STAXD, 16, Broad Street, Charleston, S. C.. And kt'p Continuity on if'itid COOKIXCr STOVES or nir. Latest Improved Pattern*, Range's Grutes, Murlilo Miniilew. Tinners' Machine hikI ToiiIh, Plumbers' Materials, Iron mill Or .?s, deep well Force and Light Pumps. Sheet Lend. Lend and Iron Piping. Railroad Force 1'nmps Also the Great Labor-Saving Washing Mhc h t n e and \* ringer C*. A 11 Ordf '* iitUniti'l io uilti Dispatch.. "JT-J Mch l 5 13 "PUILIP FOG ARTY <& CO. Wliolosalo (jrrocers AMD COMMISSION MERCHANTS Corner of Atlantic Wharf & East Bay, p. fog art v. 1 n, , . ? n ?. fog.vhtv, j Charleston, S C. .1 y--H's fur BOYD HlU'S. ,V CO'S Cream . 1/r Mch I ft ly II. Flom iiig w i t II WTTJTAMfl & #WITWP mm o?il Ml W T Xiitl) ^Formerly L>. 11. Williams it Co.,) WIIOI.ESU.E DEALERS IN Hats, Cap-, Straw and Millinery GOODS, NO. 122 MEETING STREET, Next door to Charleston Hotel. CHARLESTON, S C. C*X. r. e also have a branch of our houso in Charlotte, N. t'., where we have a large stock of llats. Caps, Straw and Millinery Goods. V. P. VLMAMS, II. C. CALVBBT. May 24 17 8m , CHARLES BELLOISE .t CO., C.vannesi'Ka , AND DEAI.KKS IX Ham*, Sides, Shoulders, Smoked Beef, Ton^ne*, FLOUR, BUTTER, CHEESE, LARD, EGOS, SOAP, STARCH, CANDLES, Ac., Ac. Is0 A 122 EAST BAY STEET, Consignments Solicited. ' H. I'lBLLOIS, } CHARLESTON, S. C. :o: i We would respectfully notify Merchants (hat we arc htriclly in the I'rovition Husiness, and are rn iMed to supply t lie trade at lowest prices. _Mcti j 6 ly ROBINSON cfe NELSON, *|T| Wli?le?tt1e nntl Retail Renters In TRAVELLING BAGS. Ac. f2(X| KING STREET, t A'?.irig opposite Victoria Hotel, " Charleston, South Carolina. ? J. B. U0BIN80N, A NELSON. Marsh I ly 4 HUNT Ac BRO. I Shipping, Commission & Forwarding Merchants, Accommodation Wharf, J. H. HUNT, Jr. } cliar|e8,0,l? c- ' ( Formerly of NE WD ERR Y, S. C.) . :o Promptly forward nil Merchandise consigned to us arriving in the City from ^ . r'fs.v o FOE ray PO TS 1 ir# W..7I X.'... P-I 1 n ? ?. V ?... y.w ?.r III UUCHIVfl IV OUCC UNO X UTCROSC, ! o/ Cotton, Rice, Flour, ,J-c. 1 Liberal Advances on Consignments. , RF.rKUEKCE9.?0. W. Williams & Co., Char- ' lesion. 8. C.; Ku?sel & Ellis, Wilmington, N. C.; Biglow 4 Sargent, Baltimore,; Latlibury. Wickenjliam & Co., Philadelphia.. N. L. McCready & Co., New Vork ; Hay & Walter, Bos- ' ton; 0. W. Garmany, Savannah, Ga.; G. R . Wilson, esq-, Norfolk, Va. Mch 1 5 6m j WILLIS & CHISOLM, 1 FAOTOR.S , COMMISSION MERCHANTS AND Sntm.YCl JMGJEJYTS, Will attend to the purchase, sale and shipment 1 to Foreign and Domestic Ports, .of Cotton, llice, , Lumber and Naval Stores. Atlantic Wharf, Charleston, 8. C. B. WILLIS, ALEX. R, CIIISOLM. Mch 1 5 . tf J. A HEN NEMAN ; ^yA'jonj^^ aiAisam AND .TEWKLLER. Sparlunburg C. II., So. Ca. HAS JUST RECEIVED A 8 E L E C T ASSORTMENT OF WATCHES, JEWELRY, mrATtD WARS AND Fancy Goods. ALSO A NF.\V I.fiT of FifJiiT.ru v ivn twtv-tt FOUR HOUR CLOCKS, A FIRST-RAT*.. ARTICLE. 1 WA MIENTED TWO Y BARS. Spectacles lor all Eyes and Ages. WATCHES, CLOCKS AND JEWELRY neatly repaired. and warranted. J. A. IIENNEMAN, At the Old Place on .Vain-Street. Pob 22 4 tf W. T>. RKSl'L tkul.ly announces to the public, that In* his again commenced the Tinning- nusincKs, J ltd feels himself well prepared nml qualified to do all kinds u( ivork in his line, with tie at in---* and dispatch. lie ltii? a large ttock on h ind, nt every thing usually found in an establishment of this kind All articles of TIN R ARE. will Lc kept on hand, thereby rendering himself able to supply the wants ol any who may call on hiui. lie is prepared to do such work av ROOFING. GUTTERING AND REPAIRING. He will wnrk and sell, wholesale or retail, LOW FOR CASH. All work warranted. SHOP NEAR THE SPARTAN OFFICE. , Feb 1 1 tf ? 0. C. IIU G GINS TAILO R. Having returned to the town of Spartanburg, he takes occasion to inform li s triemla that I he is prepared to do w?.rk with neatness and dispatch. He respectfully asks a share of publi patronage, and pledges h s best endeavors to give satisfaction to his customers. ^ He may be found at his Shop in rear of J. R ARCIIKR'S STORE, where his customers will fuid^ilates of the latest fashions. Feb 1 1 tf TAIIj( >R U. HAVING just returned from a trip North ami West, takes this method of informing his former Patrons and Friends, that he is now nronai oil fill "11 .???-! dispatch in ttic very LATEST STYLES, as ^ cheap as any one for (Tush or Barter. j My shop is over the store of FOSTER ?fc JU1>L>'8, opposite the Court House. The latest SPRING FASHIONS hnve just >, been received. W.M. LOCKWOOD. Feb 1 1 tf r fARROW & DUNCAN, ATTORNEYS AT LAW Attn Solicitors in Equity, HaEy-OUice in Brick Building, upstairs, over former Office of James Farrow. 1 Jamks Farrow. 1). 11. DrxcA?. \ April 15 11 ly WILLI A MS, EVINS aT CHOICE, ATTORNEY'S AT LAW, SPARTANBURG, 8. C. Geo. W. Williams, Yorkville, S. C. J mo. >1 Evins, William Choice. Juno 1-1 20 titn LAW COPARTNERSHIP. 11 Having associated c. j. elford, o Greenville, 8 C . with me in the practice ! > tl'hiw for Spartanburg District, under the name 1 mil style of elford & elford ; all business B, lutrusted to my care will receive the prompt ^i md faithful attention of said firm. fj, j. m. elford. ei April A 10 fiuiot DRY GOODSSTORE Teppe Ac Smyth WOULD respectfully inform the LADIES that they are now receiving their SPRING STOCK, CONSISTING OP Vhite Long Cloth, Brown Shirting* aod Sheetngs. While and Brown Linens, Merrimack^ Imoskeag, Schwabeand American CALICOS, varranted fast colors. Jaconets, Cambria* and Hot oria Lawns. A complete and choice assortment of Needle VOHK and Linen Setts, Needles, Spool Cotton* Working Cotton and Thread in every variety. ALSO, a great assortment of ^ DRY GOODS, FANCY GOODS, Lien* and Hosiery, Bonnet and Late-String. Ribbons,; Thread and Cotton LACES and EDGING.-** Having been connected for a long time with he Dry Goods business, we are confldent of giving satisfaction nen ? i * 1 * -m VU UBUU ? ^cuvnii Bounuvui VI J00T3 and SHOES. Tin Ware. Hats and Cap*;, ind a general assortment of GROCERIES, at he UP TOWN STORE. PR EDK. TEPPE, ALEX. H. SMYTH. K. B. State Money Bought. April 26 18 tf_ NEW SPRING GOODS. o WE HAVE just reoeired from Charleston, a "resh supplj of BOOTS, SHOES, PRINTS. ind man j other articles too numerous to nan ion, which wo offer at cheap rates. CALL AND SEE US. B. A J. L WOFFORD, Mo 4 opposite Court House. April 6 10 K NEW GOODS. o WE are now receiving a capital assortment of GOODS, selected bj a member of our firm in the Northern market. GENTLEMEN'S AND LADIES DRESS GOODS, LATEST STYLES OP LADIES' HATS, ^ S ZEE O ?] S, TRIMMINGS, NOTIONS, BQTCALL AND KNOW OCR PRICES. JgM VANDIVER, BLARE & CO., May 24 17 tf TVew Enterprise ! southernImporting AND MANUFACTURING DRUG HORSE, PRATT, WILSON A BROS., No. 523? King Sreet, CHARLESTON. 8 C. o Tho Proprietors are Native ^ Southerners\*o such enterprit* South of Philadelphia. Will Southern Houses gire us thtir Patronage f \\E OFFER AT KATES THAT COMPAKE FAVORABLY WITH NEW YORK PRICES. ALL DRUGS, CHEMICALS, MEDICINES, SPICKS,&c., THAT LEGITIMATELY BELONG TO OUR LINE OF BUSINESS, AND KEEP ON HAND 3KTLY THE BEfrT fey Packages put up to suit Country Trade.-"6* >. A.PRATT, Chemist to late O. S., Nitir and Mining Bureau, L. W. WILSON, B. WILSON, Chemist to late C. 8., Or Department. . April 11 6 1 j j Merchants Hotel* ^ (DIh3urll&s1toi&? * Cheapest and best Hotel in the State. 'ransient Board, $3.00 day. Veckly ? 14.00 $ week. March 1 6 tf A. ILLING, 4 Millinery and Fancy Goods, J AT NEW YORK PRICES. 262 KING STREET, < Opposite Bufain Street, CIURLESTOII, SO. CA. [arch 1 6 if ? DRS. B. & J. l. worro D 3FFER THEIR PROFESSIONAL SERVICES to the oitlxene of the Village and .it.mini ng oountry. One or both of us will 'd d found constantly in the office at the 8TORB, j uring the day. and at enr Residence, opps- 1 te Wofford College (Churoh 8treet) at night. | Feb 14 t If |