Stamp Duties

On and cfter the tirst day of October, 1862, th'j stamp duties prescribed in the Echedule hereafter annexed, raust be paid under the Federnl tax ldf, Section ninety five of the kw enacts " Thut if any person or persons shall make, sign or issue, or cause to be made, nigned orissued, any instrument, document, or paper of any kind or deScription whatsoever, without the same being duly stamped lor denoting the duty lieruby impo.-ed, or without having thereupon an adhesiva s'.amp to denote eaid duty, such person or persona shall incur a penaty of $50, and such instrument, document or paper, as aforesuid, shall bö deeincd ineulid and of no tffe.'t." It will be seen that this section both imprses n fine and invalidates the document for the non-use of u stamp. As the instrumenta, documenta, &c , referred to, embrace nearly every common wiitten transa.otjun of business, the )tíople ouglit, before the first of Octo jur, to luniiliiiriza thfmselves with the schedule. We, therefure, publiah it, idviaing our readers to preserve it for 'uturu referenoe: SCHEDULE B. Agreement or contract, other than hose specified in this schedule ; any appiisemenl of value or damage, or for any otlier purpose; for every sheet or jiece of paper upon whioh eitberof the same shüll be written, 5 cents duty. Bank check, draft, or order lor the savment nf any sum of money exceedng $2'ö drawn upon any bank, trust compnny, or other person or peraon?, coiiipunies or Corporation, at hight or on demand, 2 cents. Bill of exchange (inland), draft, or order for the piivment oí any sum of money uxceeding $20 and not ing 8100, otherwigu tlian on sight r on demand, or any promUsory note, except bank notes issned for eircu.atl'n, fr a 8iim exceedins $20 and not exceeding $100, 5 cents; exceedinsr $100 and nut exceeding 8-00, 10 cents; exceeding 3200 and not ex eeding $350, 15 cent.; exceeding $350 ;ind not exceeding $500, 20 cents; exceeding 8500 and not exeeeding $750, 30 cents; exceeding $750 and not exceeding $1,000, 40 cents; exceeding $1,000 and nol exceeding $1,500, 00 cents: exceeding SI, 500 and not exceeding $2,500, $1; exceeding $2,500 and not exceeding 8"), 000, SI. 50; and f r every $2,500 or part of $,500 in excess of $5,000, 81. Bill of exchange (fbreign), or letter ot credit drawn in, but payable out of the Uniti d States, il drawn singly or otheruise than in a set of tbreeor tnore, according to the custom ol merchants and banken?, hall pay the same ratea of duty as inland bilis of exchange or promissory notus. If drawn in sets of three or more, for every bill of each set where the wirn made payable fhall ot exceed $150, or the equivalent hereof in any foreign currency in vvhich uch bill tnay be expressed, according o the standard of value fixed by the Jnited States, 3 cents; above$l50 and not above $250, 5 cents; above $250 and not above $500, 10 cent; above $500 and not aüove $1,000, 15 cente; above $1,000 and not above $1,500, 20 cents; above, $1,500 and nnt above $2,250, 30 cents; above $2,250 and not above $3.500, 50 cents; ibove $3,500 and not above $5,000, 70 cents; above $5,000 and not abovo $7,500, $1; and for uvtry $2,500 or parts thereof in excess of "$7,500, 30 cents. Bill uf lading or receipt (other thrn charter pttTtvJ for any goods, dise, or effects tobe exortd froni a port or place in the United States to any ioroign port or place, 10 cents. Express - For evury receipt or stamp issued or used bv any express compuny or cjnier, or persou vvhose occupation it is to act, as such, for all boxes, bale, packages or bundles, for tha trunspor tation of which such company, carrier or person, shall receive a compensation of not over 25 cents, 1 cent. VVhen such compensation exceëds the surn of 25 cents, and not over 1, '2 cents. When one or more packages are sent to the same address at tho same time, and the compensatien excecds $1, 5 cents. Bond - For ndempifyingnny person vvhoshull have become boimd or engiiged as surety for the pnymentof' any snm of rnoney, or lor the duo execution or performance of the dnties of any office, and to account for rnoney received by virtuo ihcreof', 50 cents. Bond of any description other than suoh as are required in lugal proceedings, and such is are not otherwise charged in thiti schedule, 25 jents. Certiticate of stock in an incorporated company, 25 cents. Certifícate of profits, or any certifi cate or memorandum showing an interest in property or aocumulationsof any incorporated compar.y, ïf l'r a slim nrt les than $10 and not exceeding 50, 10 'cnts. For a sum esceeding S50, 25 cents. Certifícate - Any oertiñcate of damatre, or othei'wiso, und all other cutes or documenta issued by any Port Wiirdon, Marine Surveynr or other person acting us uch, 25 cents. Ortifioates of (icposit ot nny eum of money in any bank or trust oompany, cr with any bunker or perton acting as such : If íor a sum not exceeding $100, 2 cent. For a sum exceeding $100 5 cents. Ceruficute of imy other deecription thftn thoso specified, 10 cents. Charter Party - Contract or agreement for tho charter of any ship or vessel, or steumur, or nny ltjtler, orandnm or oiher writing betweon the ' oaptain, master or owner, or person auling ai agent of any ship or vesse), or 8ieaTier, and any other person or persons íor or relating to the charter of such ship or vestid, or steamer, if ihe resris'ertid tonnage oí such ship, or ves? el, or steamur, does not exceed 300 tone, $3. Exceeding 300 tons, and Dot exceeding 600 ton, $5. Exceeding 600 tons, $10. Contract- Broker's noto, or memorandum of ale of any goods or morüdisp, stocks, bonds, exchange, notes of hand, real sítate, or property of any kind or clescription issuad by brokers or perrons acting as such, 10 cents. Convyanue - Deerl, instrurnent, or writing, whereby any Iands tunemnts, tv oíher roalty pold shull J)e granted ..;.-_; - .■■t.-'rj. rr;. '■ ''.'■. , v ■ ■ ■ wise conveyed to, or veetcd in, ihe purchaser or purchaserg, or any other person or persons by his, her or their tii rection, when the consideraticn or val ue exceeds 100, and does not exceed $1,000,81; esceeding $1,000 and not exceeduig $2,500, $2; esceeding $2,500 and not exceeding $5,000, 5; exceoJing $5,000 and not exceeding $10,000, $10; esceeding $10,000 and not exceediüg $20,000, $20; and for every additional $10,000, or fractional part thereof in exuess of $20,000, $20. Dispaich, Telegraphic - Any dispatch or message, the charge for wfaich lor the first ten words does not excead 20 cents, 1 cent. When the charge for the first teo words uxceeijg 20 cents, 3 cunta. Entry of uny goods, wares, or merchandise, at the Custom-House, either 'or conaumption or warehoubing, not exceeding $100 in valuc-, 25 cents. Exceeding $100 and not exceeding $500 in value, 50 cents. Excebding 500 in value, $1. Entry lor the withdrawal of any goods or merchandise from bonded waiehouse, 50 cents. Insurance, Matine and Fire - Eaeh policy or insuranca or other instrument, by whatever nutne the same shall be called, by wliich ineurance phall bo madoor renewed, upon property uf any dbsci iption, whether wgainst peiils by the sea or by fire, or any other peril of uny kind. made by any insuranca company, or its agenta, or by any other company or person, 25 cents. Lease, agreement, memorandum, or contruot for the hire, use, or rtnt of any land, tenement, or portion thereof - it lor (i period of time not exceeding three yeurs, 50 cents. If for a period exueeding three veara, $1. Manifest for Custom Houso entry or c.learance ot the cargo f any ehip, vessel, or sieamer for a foreign port - if thu registered tonnage ot such ship, vessel or steatner does not exceed 300 tons, 1. Exceeding 300 tons, and not exceoding 600 lons, $3. 'Excueding 600 ton?, $5. Mortgügeof landri, estafes or prop erty, real or persunnl, heritableor movable whutsoevur, where the same shall I be made as a security for the payment I ol any definite ai:d certain sum of money len: at the time or previutwly due, and owing to (brborne to be piid, being pavublu; also any conveyance ot any lands, estáte, or properly whatsoever in trust to be sold or oíhnrwise eonverted into inonty, which ?hill be intended only as seoiiiity, and shnll be rudeemable befare tlie palé or other disposal thereof, eiiher by expresa stipulaüon or otherwisi;; orany personal bond givon as wuurity lor the payrnent of any definile or cerUiin nuin if nioney exeeeding$100,and nofexceeding $oOÓ, 50 cents. Exceeding five hundred dollars and not exceadnig one thousand dollura, ona dollur. Exceedin! one thousand dollars, nnd not exoeeding two thousaocl five huadred dollars, two dollars. Exceeding two thousaod five hundred dollars, and not exceeding five thousand dollars, five dollars. Exceeding five thousand dollars, and not exceeding ten tliousünd dollars, tea dollars. Exceeding ten thousand dollars, and not exceeding twenty thousand dollars, íiftten dollars. And for every addüional tenthonsand dollars, or friic.tional part thereof, in exctss of tvventy thoudaod dollars, tea dollars. Passage Tickets - By any vessel froin a port in the United States to a foris;n port, il less than tbirty dollars, fifty conts, Exceoding tbirty dollars, one dollar. Power of Attorney for the sale or transfer ol any stock, 'jonds, or script, for the colleclion of any dividends or interest thereon, twenty fivecen'.s. Power o{ Attorney or proxy for voting at uny electioo for officers of any incorporatod company or socieües, or public cemeterie?, ten cents. Power of Attorney to receive or collect rent, twentv-five cents. Power of an Attorney to sell and convey real estáte, or to rent or lease tliti atne, or to perform any and all other ae.s not hereinbefore specified, ona dollar. Probate of Wiil, or Letters of Adtninistration - Where the estáte and eÖects tor r in respect of which such probate or lutters of administration applied for shall be awörn or deolurod not ti esueed the value of two thüusaud tive hundred dollars, filty cents. To escced two thousand live litindred dollars, and not cxceeding five thonsaml dollarn, one dollar. To exceetí five thousand dollars and not exceyding twenty thousand dollars, two dollars. To exueed twenty thousand dollars and no: exöeeding fifty thousand dollars, five dollars. To exuoed fifty thousaid dollars, and not exceeding ono huodred thousand dollars, ten dollars. Exoeediug one hundred thousand follara and nut cxceeding ono hundred and fiicy thousand dollaru, twenty dollars. And for every additional fiity thousand dollars or "fracuonal part thareof, ten dollars. Protest - Upon the protest of every note, bilí of exchang, aeceptancc, üheok or dmf'r, or any marine pio'usi, whether protested ly a notary poblic or by any oiiier offioer who n.ay be authorized by the law of auy State or Statea to inake such protest, twenty fiva cents. WarohouM receipt for any goods, morchandise, or properiy of any küid held on stornge in any public or private wurehouse or yard, twenty-five cents. Legal Document - Writ or o her orig nul prouess by which any snit is OíiiniTitu-od in iny cuirt f record, eilhor luw or equily, fifiy cents: Provided that no writ, sumirwn?, or other prouess issned by a Justica of the Peaye, ur i-sued in nny criiniual uits coinmuncd by the United fitates or any State, sha 1 bo subject to the payment it' slüinp (hlties; und provtded furtKer, that tha stamp rluties impnsed by tha foregoing schedule B, on manifeats, bilis of lud'ng, and passage tiakets phall mt apply to s4e:imboati or oiher vessels plying betweon ports of th United States nnd ports in British North America. t A duti hman was relüting his marvelous encape froni drowning, when thir'een of his compunions ware lost by the upsetüng of a boat. and he ai.wo was saved. " And how did you escape their fate ?' asked one of his he ircrs. " I tid nof go in de boat," was the dutohman's pTacid answer. BooK3 and Tobacco.- Fourhundred yenrs huve elapsod since the inven'ioa i of printing, yet bool-s ara not in c.roulaiiorj ail over the globe; whiist the us j of Tobacco beoame ge-e-':! rjth'n Ir varE nf ito flliwo -