Stamp Duties

As ther Lave been a variety of opinions expressed in referencc to the provisions of the ncw Tax Law, in regard to checks, reecipts, bill-lieads, vessel manifestos, etc, we give the following items from the law, which business men will fitid of great advantage to observe. Preserve this for future reference : Bank check, draft, or order for the payment of any sum of nioney whatsoever, drawn upon any back, banker, or trust eompany, or for any sum exceeding 20 drawn upon any other person or persons, compauy or corpcrations, at siglit or on demand - two cents. íül of lading or receipt (othcr than oh.irter-pay) for any goods, merchandise, or effects, to be exported frora a port or plaee in the United States to any foreign port or placo - 10 cents. Bill of salo by whicli any ghip or vessel, or any part thereof, sball be conveyed to or vested in any other person or persons when the consideration shall not exceed L500 50 cents. Exceeding five liundred and not exceeding one thousand dollars - $1. Exceeding 61,000, for every additional amouut $000 or fractiunal part thercüf - 50 cents. _ Entry of any goods, wares, or merchandise at any eustom-bouse, either for consumption or ware-housing Dot exceeduK 100 in value- 25 cents. Esceeditig one hundred dollars and not exceeding five hundred dollars in valuc - 50 cents. Exceeding five hundred dollars in value, Manifest for custow-house entry ofclearance of the cargo of any ehip, vessol or steamer for foreign port if the registercd tonnagc of such ship, vessel or steamer not exceed 300 tons - $1. Exceeding three hundred tons, and not exceeding 600 tons - $3 Exceediug 600 tous - $5. Measurer's returns, if for a quantky not ! exceeding one thousaud bushels - 10 Gents. Exceeding one thousand bushels - 25 cents. Receipts for the payment of any sum of money, or for the pnyinent of auy debt due, cxceeding $20, not beiiig for the satisfactiou of any mortgage or judgment or decree of any court, and a receipt for the dclivery of any propcrty - 2 cents. Warehouse receipt for propcrty, goods wares or merehandise, not othcrwise provided for, in any public or private ware house, when the property or goods so deposited or stored shall uot cseeed in value $500-10 cents. Exceedingin value five hundred dollars and not esceeding one thousand dollars - 20 cents. Exceeding in value one thousand dollars for every additional one thousand dollars - 10 cents. Warehouse reccipts for any goods, merehandise or property of any kind, not otherwise provided for, held on storage in auy public or private warehouse or yard- 25 cents. Weigher's returns, if for a weight not execeding fivo ihousaud pounds - 10 cents. Exceeding five thousand pounds- 25 cents.