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Baltimore Wholesale Business Directory and Business Circular for the Year 1845
Volume 528, Page 183   View pdf image (33K)
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THE STAMP ACT. 171

above five thousand dollars and not exceeding
seven thousand dollars, three dollars and fifty
cents; if above seven thousand dollars and not
exceeding eight thousand dollars, four dollars;
if above eight thousand dollars and not exceed-
ing ten thousand dollars, five dollars and fifty
cents ; and if above ten thousand dollars, six
dollars : Provided that nothing herein contained
shall be construed to charge with a duty, or to
require to be stamped any Bond of this State, or
certificate of debt issued by this State, in pur-
suance of any law of this State, or any certificate
or other evidence of the debt of the city of Bal-
timore, or of any other of the incorporated towns
or cities in this State, or the certificates of the
stock of the Banks, or other incorporated insti-
tutions of this State, or to any check payable at
sight, upon any Bank, Company or Banker in
this State, or to charge with a duty, any second,
or other copy of a Bill of Exchange.
Sec. 2. And be it enacted, That it shall be the
duty of the Commissioner of Loans, or of some
officer to be appointed by the Governor, to cause
to be provided so many marks and stamps,
differing from each other, as shall correspond
with the several rates of duty aforesaid ; that is
to say, one mark or stamp for each distinct rate
of duty, with which marks and stamps respect-
ively shall be marked or stamped, all vellum,
parchment or paper, or other material upon
which shall be written or printed, all or any of
the instruments, writings, matters or things
herein before enumerated and charged, according
to the nature and description thereof, which said
several marks and stamps shall be notified by a
public notification or advertisement, to be issued
by the Commissioner of Loans, or other officer
to be appointed by the Governor as aforesaid,
and inserted in at least two newspapers, printed
in the City of Baltimore, and one newspaper in
each County in this State, where a newspaper is
printed, and for not less than thirty days before the
said tenth day of May next, to the end that all
persons may have due notice thereof, and which
said marks and stamps shall and may be altered
or renewed from time to time, as the said Commis-
sioner of Loans, or other officer to be appointed
by the Governor, shall think fit. So that like
public notification thereof be made before such
new stamps or marks shall begin to be used.
Sec. 3. And be it enacted, That all the paper,
parchment, or vellum or other material required
for the purpose of this act, shall be furnished at
the expense of this State, by the Treasurer
thereof, who is hereby authorized to expend an-
nually a sufficient sum for that purpose, and for
defraying the expense of stamping, as required
by this act.
Sec. 4. And be. it enacted, That the paper,
parchment, vellum or other material, when so
stamped under the direction of the Commissioner
of Loans or other officer to be appointed by the
Governor, shall be distributed to the Clerks of
the several Counties of this State, and of Howard
District and of the City of Baltimore, in con-
venient and necessary quantities, taking dupli-
cate receipts from the said Clerks of the same,
one of which receipts shall be forthwith trans-
mitted to the Treasurer of this State ; the said
stamps to be accounted for by the said Clerks in
the manner hereinafter directed.
Sec. 5. And be it enacted, That when any per-

son or persons shall desire to have vellum, parch-
ment, paper, or other materials stamped or marked
so that the same may be afterwards used by
him or them, as though he or they had obtained
the said vellum, parchment, paper, or other
material, already stamped or marked from the
Clerk of the County Court, the City Court of
Baltimore, or of Howard District Court, as is
herein provided, such person or persons shall
present the said vellum, parchment, paper or
other material to the said Commissioner of Loans,
or officer to be appointed by the Governor, who
shall, upon receiving from such person or per-
sons, the amount of the duties chargeable there-
upon, stamp or mark the said paper, parchment,
vellum or other material with such stamps or
marks as the said person or persons may re-
quire, — provided, that nothing in this section
contained, shall authorize a stamp or mark to be
put upon any of the instruments, whether written
or printed, enumerated in this act, after the same
shall have been perfected and executed, and it
shall be the duty of the said Commissioner of
Loans, or officer to be appointed by the Govern-
or, on the first days of June, September, Decem-
ber and March, in each and every year, after the
passage of this act, to account with and pay over
to the Treasurer of this State, all sum or sums of
money received under the provisions of this sec-
tion, and on failure so to account and pay over,
within ten days from the days above limited for
that purpose, the Treasurer shall give notice
thereof to the Deputy of the Attorney General
for the City of Baltimore, whose duty it shall be
to put the bond of such Commissioner of Loans, or
officer appointed by the Governor, in suit for the
use of this State, which shall be liable therefor,
as for any other default of the principal obligor
or obligors therein, and a recovery shall be had
upon the said bond for the whole amount due
thereupon, with interest at the rate of ten per
centum per annum from the time of such default.
Sec. 6. And be it enacted, That whenever any
person or persons shall apply to any of the said
Clerks for the purchase, at one time, of any
quantity of vellum, parchment, paper, or other
material, stamped and marked in the manner
aforesaid, the whole amount of the duties on
which quantity shall be ten dollars or upwards,
such Clerk shall be, and he is hereby authorized
and required to deliver to such person or persons,
such quantity of vellum, parchment, paperorother
material stamped as aforesaid, the said person or
persons paying down the amount of the said
duties, alter deducting therefrom seven and one-
half per centum on such amount, which deduc-
tion the said Clerk is hereby authorized and re-
quired to allow.
Sec. 7. And be it enacted, That if any person
or persons shall write or print or cause to be
written or printed, upon any unstamped vellum,
parchment, paper or other material, (with intent
fraudulently to evade the duties imposed by this
act) any of the matters and things for which the
said vellum, parchment, paper or other material,
is hereby charged to pay any duty, or shall write
or print, or cause to be written or printed any
matter or thing, upon any" vellum, parchment,
paper or other material, than shall be marked or
stamped for any lower duty than the duty by this
act payable, or shall write or print, or cause to
be written or printed on vellum, parchment,



 

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Baltimore Wholesale Business Directory and Business Circular for the Year 1845
Volume 528, Page 183   View pdf image (33K)
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  << PREVIOUS  NEXT >>


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