Mary B. Brooke, 1902

TABLE OF DAYS BETWEEN TWO DATES. A TABLE OF THE NUMBER OF DAYS BETWEEN ANY TWO DAYS WITHIN TWO YEARS. Day Mo.

ABSTRACT OF STAMP DUTIES Effective July 1, 1898.

GENERAL PROVISIONS.

1. On and after July 1, 1898, the person or parties "who shall make, sign or issue" (or for whose "use or benefit the same shall be made, signed or issued") any of the instruments enumerated shall affix adhesive stamps of the values indicated. 2. Penalty for failure to comply, a fine not more than $100, at the discretion of the court. The instrument without stamp shall not be competent evidence in any court. 3. Penalty for counterfeiting, re-using or removing stamps, washing stamp for re-use or having the same in possession, find not exceeding $1,000, imprisonment at hard labor not exceeding five years, or both at the discretion of the court. 4. Parties using or affixing adhesive stamps must cancel same by writing or stamping thereon his or her initials and the date of such use. Penalty for failure to cancel, fine not less than $50, nor more than $100. 5. Penalty. If any person or persons shall make, sign or issue, or shall cause to be made, signed or issued, or shall accept or pay, or cause to be accepted or paid, with design to evade the payment of any stamp tax, any bill or exchange draft or order, or promissory note, for the payment of money, liable to any of the taxes imposed by this act, without the same being duly stamped or having affixed, an adhesive stamp denoting the tax hereby fixed he or they shall be subject to, fine not exceeding $200 at discretion of the court. (Sec. 10.) 6. The acceptors of foreign exchange payable in the United States must, before accepting or paying, affix stamps same as required on domestic bills, etc., under similar penalities. (Sec. 11.) 7. Any person who may register, issue, sell or transfer any instrument which is not stamped as required by law, will be subject to fine or imprisonment (Sec. 13). This Section, however, provides method whereby errors in stamping may be corrected. 8. Documents not stamped in accordance with requirements of this act, shall not be recorded or admitted as evidence. It shall not be lawful to record or registed any document upon which required stamps have not been fixed or canceled. (Sec. 15.) 9. A document shall not be held invalid for want of any particular kind of stamp, provided stamps of equal value have been affixed. (Sec. 16.) 10. Bonds, Debentures or Certificates of Indebtedness issued by officers of U.S. Government or by officers of any State, County, Town, Municipal Corporation, or other Corporation exercising taxing powers, shall be exempt. Stocks and bonds of Co-operative Building Assocations, whose capital does not exceed $10,000 and Building and Loan Associations that make loans only to shareholders shall be exempt. (Sec. 17.)

Agreement to sell for future delivery ay any exchange or board of trade or other similar place, on each $100 or fraction of face value. $ .01 Bank Check not drawing interest.................. .02 Bill of Exchange, inland, other than at sight, drawing interest for each $100 or less................... .02 Bill of Exchange, Foreign, darwn in U.S. payable outside, if drawn singly, for each $100 or less .04 Bill of Exchange, Foreign, drawn in sets, each bill of each set for each $100 or less.................... .02 Bills of Lading, foreign for export other than Charter party.............................................. .10 Bills of lading, domestic and each duplicate.. .01