The Carolina Spartan. (Spartanburg, S.C.) 1852-1896, August 23, 1866, Image 4
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 |