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(Preserve this Schedule for future reference.)

SCHEDULE OF
STAMP DUTIES,

FROM AND AFTER AUGUST 1, 1864,
Vorbatim copy of Oficial Document issued by the Commissioner of Internal

Revenue.

Acknowledgment of deeds, exempt.

cannot be found, .ng; of redemption of land soid Aiddavit, .03; in suits or legal proveedings, ex for taxes, .05; of birth, marriage, and deatii, .00; empt.

of qualificution of school teachers, .05; of promis Agreement or appraisement (for each shect, or in an incorporated coin puny for a sum nut less

piece of paper on which the same is written), .03. than $10 and not exceeding $50, .10; exceeding Assignment or transfer of mortgage, leuse, or $50, and not exceeding $1,00, 25; exceeding

policy of insurance, the saine duty as the orig $1.000, for every additional $1.000, or fructional inal instrument; of patent right, .05.

part thereof, 25. of damage, or otherwise, and Bank Checks, drafts or orders, &c., at sight or all other çertiticates or documents issued by any on deinand, .02.

port werden, marine surveyor, or other person Bills of Exchange (Foreign), drawn in, but acting as such, .25.

payable out of, the U.S., each bill of ret of three Certiäed Transcripts of judgments, satisfacor more, must be stamped. For every bill of tion of judgments, and of wil papers recorded each set, where the sum made payable does not or on file, .03. (N. B.-As a general rule, exceed one hundred dollars, or the equivalent every certificate which hus, or may have, a thereof in any foreign currency in which such legal value in any court of law or equity, will bills may be expressed, according to the stand require a stamp duty of 5 cts) ard of value fixed by the United States, .02. Charter Party, or letter, memorandum, or other For every additional hundred dollars, or frac writing between the captain, ou per, or agent of tional part thereof in excess of one huridred dol any ship, vessel, or steamer, and any other per lars, .02. Foreign, drawn in, but payable out son relating to the charter of the same, if the of the United States (if drawn singly or in du registered tonnage of said ship, vessel, or steamer, plicate), pay the same duty as Inland Bills of Ex. does not exceed one hundred and ifty tous, change. Třhe acceptor or acceptors of any Bill $1.00; exceeding one hundred and fifty tone of Exchange, or order for the payment of any aud not exceeding three hundred tons, $3.00; sum of money drawn, or purporting to be drawn, exceeding three hundred tons, and not exceed in any foreign country, but payable in the United ing six hundred tons, $5.00; exceediug six huuStates, must, before paying or accepting the same, dred tons, $10.00. place thereupon a stamp indicating the duty) Check, draft, or order for the payment of any Bills of Exchange (Inland). draft or order, sum of money exceeding $10, drawn upon any

payable otherwise than at sight or on demand, person other than a bank, banker, or trust comand any proinissory note, whether payable on pany, at sight or on demand, .02. demand or at a time designated (except bank Contract. (See Agreement.) Broker's, .in. notes issued for circulation, and checks made Conveyance, deed, instrument, or writing, and intended to be, and which shall be, forth whereby lands, tenements, or other realty soli, with presented for payment), for a_sum not shall be conveyed, the actual ralue of when exceeding one hundred dollars, .05. For every does not exceed *500, .50: exceeding $500, and additional $100, or fructional part thereof, .05. not exceeding $1,000, $1.0); for every additional (The warrant of attorney to confess judgment $500, or fractional part thereof in excess of on a note or bond is exempt from stamp duty, if $1,000, .50. the note or bond is properly stamped.)

Endorsement of any negotiable instrument, Bills of Lading of vessels for ports of the exempt.

United States or British North America, exempt; Entry of any, goods, wares, or merchandise at or receipt for goods to any foreign port, .10. any custom house, either for consumption or Bill or Sale of any vessel, or part thereof, when warehousing, not exceeding one hundred dul

the eonsideration does not exceed tive hundred lars in value, 25; exceeding one hundred doldollars, 50); exceeding *500, and not exceeding lars, and not exceeding five hundred dollars in $1,000, $1.00; exceeding $1.000, for each $500, or value, .50; exceeding five hundred dollars in fractional part thereof, 50of personal property

value. 91.00; for the withdrawal of any goods or (other than ship or vessel), .05.

merchandise from bonded warehouse, .50. Bond, personal, for the payınent of money (See Gaugers' returns, if for quantity not excer-ding

Mortgnge); official, $1.00; for indemnifying any 300 gallons, gross, .10; exceeding 500 gallons, .25. person for the payment of any sum of money Insurance Marine, Inland, and Fire), where where the money ultiinately recoverable there the consideration paid for the insurance, in cash, upon is $1,000, or less, .50. Where the money premium notes, or both, does not exceed $10,.10 recoverable exceeds $1,000, for every additional exceeding $10, and not exceeding $50, 35; ex$1,000, or fractional part thereof, .50.

ceeding $50, .50. Bonds, - County, city, and town bonds, railroad Insurance (Life), when the amount insured

and other corporation bonds, and scrip, are sub does not exceed $1.070, .25; exceeding $1.00, ject to stamp duty (See Mortgage); of any de and not exceeding $3,000), .50: exceeding $5,0XX), scription, other than such as are required in $1.00: limited to injury to persons whilc travellegal pruceedings, and such as are not otherwise ling, exempt. charged in this schedule: .25.

Lease of lands or tenements, where rent does Certiicates of deposit in bank, sum not exceed not exceed $300 per annum, .50; exceeding

ing one hundrer dollars, .02; of deposit in bank, $300, for each additional $ 10, or fractional part sum exceeding one hundred dollars, .03: of thereof in excess of 300, .50; perpetual, subject stock in an incorporated company, .25; general, to stamp duty as a conveyance," the stamp ,05; of record upon the instrument recorded, duty to be measured by resolving the annual exempt; of record upon the book, exempt; of rental into a capital sum: Clause of' guaranty of weight or measurement of animals, conl, wood, payment of rent, incorporated or indorsed, tive or o.her artieles, except weighers'and measnrers cents additional. returns, exeinpt: of a qualification of a Justice Manifest for custom-house entry or clearance of of the Pence, Coin missioner of Deeds, or Notary the cargo of any ship, vessel, or steamer for a Public, .05; of search of records, .05: that cere foreign port, if the registered tonnage nf such tain papers are on file, .03: that certuin papers ship, vessel, or steamer, does not exceed 31x) tons,

$1.00; exceeding 300 tons, and not exceeding matches or less, .01; over 100 matches, and not Measurers' Returns, if for quantity not ex

fraction of Tul,".01. ceeding one thousand bushels, .10; exceeding | Photographs, Ambrotypes, Daguerreoone thousand bushels, .25.

types, &c., on each picture when the retail Mortgage, trust deed, bill of sale, or personal price shall not exceed 5 cents, .02; exceeding

bond for the payment of money exceeding 25 cents, and not exceeding 50 cents, .05; exceed$100, and not exceeding $500, .50: exceeding ing 50 cents, and not exceeding $1, 05:*exceed8500, for erery additional $500, or tractional part ing $1, for each additional dollar or fraction, ,05. thereof in excess of $500, .50.

Playing Cards, value not over 18 cents per Pawners' Checks, .05.

pack, .02; exceeding 18 cents, and not exceeding Pension Papers. - Powers of attorney, and all 25 cents, 04: exceeding 25 cents, and not ex.

other papers relating to applications for boun ceeding 50 cents, 20; exceeding 50 cents, and ties, arrearages of pay, or pensions, or to eccipt not exceeding *i, .15; exceeding $1, for each thereof, exempt.

additional 30 cents iu excess of $1, .03. Passage Ticket from the United States to a

foreign port, costing not more than $35, .50; costing inore than $35, and not exceeding $50, $1.00; for every additional $50, or fractional

GENERAL REMARKS. part thereof in excess of $50, $1.00. Power of Atiorney to sell or transfer stock, Revenue stamps may be used indiscrimi

or collect dividends thereon, .25: to vote at elec- nately upon any of the maiters or things tion of incorporated company, .10; to receive or enumerated in Schedule B, except propric.

collect rents, 25; to sell, or convey, or rent, or tury and playing card stanıps, for which a Probate of win, or letters of administration, special use has been provided. where the value of both real and personal estate

Postage stamps cannot be used in payment does not exceed $2,000, $1.00: for every addin of the duty chargeable on insiruments. tional $1,000, or fractional part thereof in excess It is the duty of the maker of an instruof $2,000, .50; bonds of executors, administrators, ment to atrix and cancel thic stamp required guardians, and trustees, are each subject to a thereon. If he neglects to do so, thic party for stamp duty of $1.00; certificate of appoint- wiose usc it is made may stamp it before it is ment, .05.

used; but in rio case can it be legally used Protest upon bill, note, check, or draft, .25. Promissory Note (See Bills of Exchange, of June, 1864, and used without a stamp,

without a stamp; and it issued after the 30th panies. When policy is subject to duty, exempt:' it cannot be afterwards eficcrually stamped. renewal of, subject to the same duty as an orig-any failure upon the part of the maker of an inal pote.

instrument to appropriatcly stamp it, renders Quit Claim Deed, to be stamped as a conver- him liable to a penalty of two lui.dred dolance, except when given as a release of a mort

lars. gage by the mortgagee to the mortgagor, in which ense it is exempt.

Suits are commenced in many States by Receipt for the payment of any sum of money

other process, than writ, viz., summons, waror debt due exceeding $_0, or für the delivery of rant, publication, petition, &c., in which cases any property, .0; for satisfaction of any mort-tliese, as the original processes, severally regage or judgment or decree of any court, ex quire stamps. empt.

Writs ot' Scire facias are subject to stamp Sheriff's return on writ, or other process, ex duty as original processes. empt.

The jurat of an affidavit, taken before a Trust Deed, made to secure a debt, to be Justice of the Peace, Notary Pubiic, or other

stamped as a mortgage; conveying estate to uses, oficer duly authorized to take afldaviis, is

to be stamped as a conveyance. Warehouse Receipt for any goods, wares, or

held to be a certificate, qud subject to a stamp merchandise, not otherwise provided for, de-duty of five cents, except when taken in suits posited or stored in any i ublic or private ware- or legal proceedings. house, not exceeding $500 in value, D: exceed Certificates of loan, in which there shall aping *.500, and not exceeding $1,000,.20; exceed pear ały written or printed evidence of an ing $1,000, for every additional $1,000, or fractional part thereof in excess of $1,000,.10; for any

amount of moucy to be paid on den and, or at

a time designated, are subject to a stamp duty goods, &c., not otherwise provided for, stored or deposited in any public or private warehouse or

as "Promissory Notes." yard, .25.

The assignment of a mortgage is subject to Writs rnd legal documents: Writ, or other the same stamp duty as that imposed upon original process by which any suit is commenced the original instrument; that is to say, for in any court of record, either of law or equity, every sum of five hundred dollars, or any ..50. Writ, or other original process issued by a fractional part thereof, of the amount sceured court not of record, where the amount clainied by the mortgage at the time of iis assignment, is $100, or over, .50. Upon every confession of there must be afilxed a stamp or stamps dejudgment or cognovit for $100, or over, except in cases where the lax for a writ has been paid, :50. noting a duty of fifty cents. Writ, or other process on appeals from justices') cution of an instrument, the stamp to which

When two or more persons join in the execourts, or other courts of interior jurisdiction, to a court of record, .50. Warrant of distress, when the instrument is liable under the law may be the amount of rent claimed does not exceed afilxed and cancelled by any one of the par$100,.23; when amount exceeds $100,.50. Writs, ties. summons, and other process issued by a justice In conveyances of rcal estate, the law proof the peace, police or municipal court, of no

vides that the stamp afixed must answer to greater jurisdiction than a justice of the peace the ralue of the estate er interest conveyed, cess in any criminal or other suits commenced

No stamp is required on any warrant of by the United States in any State, exempt. Otti- attorney accompanying a bond or note, when cial documents, instruments, and papers issued such bond or note has afiixed therсto the or used by officers of the United States Govern- stamp or stamps denoting the duty required; ment, exempt.

and whenever any bond or note is secured by Proprietary Medicines, &c., retail price not mortgage, but one stainp duty is required on

exceeding 25 cents, .01; exceeding 25 cents, and such papers, such stamp duty being the highest not exceeding 50 cents, .02; exceeding 50 cents, rate required for such instruments, or either and not exceeding 75 cents, .03; exceeding 15 of them. In such casc, a note or memorancents, and not exceeding $1,04; exceeding $1, for each 50 cents or fractional part of above

dum of the value or denomination of the $1,.01.

sta:np affixed should be made upon the margin Periumery and Cosmetics - same as above. cr in the acknowledgment of the instrument Friction Liatchus, a package, containing 100 which is not stamped.

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The Tides given in the Calendar pages are for the Port of Boston.

The following table contains the difference between the time of High Water at Boston and several other places.

When the sign - is prefixed to the hours and minutes in the table, the time must be subtracted from the Boston time; and when the sign + is prefixed, the time must be added to the Boston time. h.m. h.m.

h.m. Albany, + 4 12 Charleston, - 4 15 New London,

2 36 Bay, Buzzard's, - 3 50 Fryingpan Shoals, - 500 Newport,

-350 Narraganset, - 3 53 Georgetown Bar, - 4 30 Norfolk,

3 00 St. Mary's, 200 Harbor, Amelia, 3 Co Philadelphia,

+ 2 57 Bermuda Inlet, - 4 30 Island, Block, -3 53 Plymouth,

0 00 Cape Ann,

0 00

Pr. Edward, -1 00 Portland, « Charles,

-3 45

Rhode, - 4 45 Port Campbell, - 2 30 Cod, 000 Marblehead, 0 00 Port Jackson,

3 30 Fear, -339 New Bedford, - 3 53 Providence,

35 Henry, -3 50 Newburyport, - 15 St. Salvador,

+4 15 St. Mary, - 2 30 New Haven, -1 14 Sandy Hook,

-4 53

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A Good WORD FOR MASSACHUSETTS. We found, says the Boston Journal in 1865, the following appreciative commendation of Massachusetts in the New York Times. It is so seldom that justice is done to Massachusetts by the New York papers, that we cannot refrain from transferring this to our columne.

With the exception of New York, there are, probably, no States in the Union that have shown a more patriotic record than Ohio and Massachusetts, since the open ing of the rebellion, whether we regard the number of soldiers they have contributed to the national armies, the class of men which represent them in these armies, the readiness with which responses have been made to the calls of the general govern. ment, or the nobility of the efforts made to afford relief to the sick and tce wounded through special state agencies. Yet, in spite of these self-imposed taxes upon the industry of both these commonwealths, it is a fact, which may be pointed to at once with pride and gratitude, that at no period of its previous history was either State more prosperous in its financial resources, or better able to meet the future demands upon its liberality for local or general expenditures.".

The New York Tribune and the Commercial also make the message of the governor the subject of favorable comment. The Commercial, referring to the remarks of Governor Andrew upon the enlistments from Massachusetts, remarks that “these statements effectually dispose of much of the current slander of Massachusetts, and show how baseless is much of the stereotyped abuse of the old commonwealth." It concludes as follows:

“ Massachusetts and New York have fought side by side, and both, according to their present governors, have exceeded the quotas of past calls. We shall hear lens of this crimination in future, for those who malign states and are regardless of the progress we are making towards the assertion of freedom and equal rights for all, werc shovelled under in the late elections."

** THE USE OF FIREARMS. -- The following instructions given by a parent, to be strictly observed by his son, as a condition of allowing him to use a gun, if practised upon, as they should be, by all who handle firearms, would save many a life. 1. Never overload the gun or pistol. 2. Never load it with the cap on the nipple. 3. Always ram the charge home. 4. Never point the gun or pistol, whether louded or unloculed, at any one, or in such a manner as, if loaded and discharged, it would do any harm. 5. Do not cock your gun till you are ready to discharge it.' 6. When firing with others, always have them range in rear of you. 7. In carrying your firearm,

let the muzzle always point in the air or towards the ground. TAXBA. To those who are exercised in spirit by the amount of taxation to which the nation has subjected itself in order to save its life, we commend a passage from Dr. Franklin's " Way to Wealth,” showing what are the heaviest of our taxes.

"A plain, clean old man, with white locks, whom the bystanders called Father Abraham,' – 80 runs the little fiction in which Franklin wraps his philosophy, was asked what he thought of the times.. • Will not these heavy taxes quite ruin the country How shall we ever be able to pay them ?? Father Abraham stood up and replied,

** Friends, the taxes are indeed very heavy: and if those laid on by the govern ment were the only ones we had to pay, we might more easily discharge them; but we have many others, and much more grievous to some of us. We are taxed twice as much by our idleness, three times as much by our pride, and four times as much by our folly; and from these taxes the commissioners cannot ease or deliver us by allowing an abatement. However, let us hearken to good advice, and something may be done for us. "God helps them that help themselves," as Poor Richard says.?

OUR NATIONAL SECURITIES. The following is an explanation of the REGULATIONS FOR THE SETTLEMENT OF meaning of the terms applied to the ditierent Lost TREASURY Notes. - Treasury Depart. National Loans.

ment, May 23, 1862. Where Treasury Notes

are alleged to be lost or destroyed, they can SEVEN-THIRTIES (7-308). — These represent only be paid after their maturity upon the a Currency Loan, having three years to run, then convertible into a Gold interest 6 per

following proceedings : cent. stock having 20 years to run, but with 1. Proof by affidavit before a magistrate the right reserved to the government of pay: authorized by law to administer such oaths, ing off the loan, iu gold, at any time atier 5 showing the time, place, and all other mateyears. The term “ Sever-thirties" is derived rial circumstances attending the alleged loss from the rate of interest which these three- or destruction of the notes, together with the ycars convertible notes bear, to wit, two cents number, date, rate of interest, period to witich per day on each $100, or for 365 days seven interest, it any, has been paid thereon, in dollars and thirty cents on each $100. There whose faror issued, whether mdorsed and by are three series of these londs; what is said whom, whether the indorsement was made in above applies to series 1 and 2. The govern. blank or specially to sonte person whose name ment reserves the right on the 3d series to pay must be given, with all other vecessary par7 3-10 per cent. interest in currency or 6 per ticulars in regard to the ownership and disapcent. in gold.

pearance of the notes.

2. Upon examination of such proof, if found FIVE-TWENTIES (5-20s). - The term "Five- satisfactory, it will be referred to the First trenties" is applied to the 6 per cent. Gold. Comptroller to prepare a blank bond of indembearing Bonds of the United States, to which nity, which must be execnted by the claimant 20 years half-yearly Coupons are attached, but and his sureties in presence of a judge or diswhich may be paid off, in Gold, by the govern- trict attorney of the United States. or of a judge ment, on due notice to the holders, at any of a supremc or superior court of a Stare, by time after five years, in the not improbable whom the sufficiency of the suretics for double event the government should be offered the the sum claimed must be officially certified money on a new loan at a cheaper rate than Such bond will contain the condition or stip6 per cent.

ulation that the signers shall jointly and sev. TEN-FORTIES (20-40s).

erally pay to any person who shall

establish a These are the 5 (valid claim to the treasury notes alleged to be per cent. Gold-bearing Bonds of the United lost or destroyed, or any of them, the full States, to which half-ycarly Coupons are at. amount of such note or notes, with interest tached for 40 years, but which may be paid thereon; and also to pay to the United States off in Gold, un notice to the holders, at any the amount which shall appear to have been time after 10 years, in the possible event the paid to the claimant by them on account of government should be offered the money on a such note or notes. new loan at a less rate of interest than 5 per 3. In all

cases the copy of an advertisement cent.

in a newspaper published at or near the place

of the alleged loss or destruction must be proU. S. COUPON SIXES (OR 1881 68). The duced, together with the affidavit of the printlong or unconditional 6 per cent. Gold-bearing er or publisher of such rewspaper that the Loan, known as the 6 per cents of 1881, can- advertisement appeared in the same for three not be redeemed by the government at all, consecutive weeks at least. This copy and except by purchase, until after the year 18 affidavit should be forwarded with the bond making this the most desirable of all the Uni of indemnity required. ted States loans as a permanent investment. 4. Unless the proof showing the actual de

struction of any treasury note is direct and The ontstanding totals of each of the above conclusive, the amount will not be ordered to Loans was as follows, in June, 1865:

be settled in favor of the claimant in less than

twelve months from the maturity of such note, 1. Seven-Thirtles,

$600,000,000 in order to give reasonable opportunity for any 2. Five-Twenties, .

596,545,900 possible holder of such note to present the 3. Ten-Forties,

172,770,100 same for redemption.. 4. Sixes of Eighty-one,

281,561,400 S. P. CHASE, Secretary of the Treasury. Total,

$1,650,877,400 Interest in Cur. on $600,000,000

THE NATIONAL DEBT. — The following com. Gold 1,050,877,400 $1,650,877,400 parative statement of the National Debt of the

United States, at different times since 1791, is In addition to the Gold Interest Stocks here classified, there was then outstanding $48,- taken from the circular of Thomas J. Lee & 868,891 of the old funded 5 and 6 per cents of Co. of Boston:the United States, upon which the interest is January 1, 1791, paid in Gold, and the principal of which will January 1, 1812

$75,463,476 52

45.209.737 90 bo redeemed in Gold when due.

January 1, 1816,

127,334,933 74 January 1, 1826,

89.985,637 72 "GREENBACKS" AND "LEGAL-TENDER." - January 1, 1836,

291,089 05 The terms 'Greenbacks' and 'Legal-Tender' July 1, 1846.

16.759.926 33 are convertible. All the greenbacks are legal November 15, 1856,"

30,963,909 64 tender; but $433,160,569 are of the ordinary July 1, 1860,

64,769,769 08 circulation, free of interest, and $226,000,000 July 1, 1861,

90,867,828 68 bear simple or compound interest, payable on July 1, 1862,

514.210,371 92 the maturity of the Notes, most of hem 6 July 1, 1863,

.1.098,793,181 37 per cents, payable three years after 1864, the July 1, 1864,

1.740,690,489 49 Interest compounded in å table on the back January

31. 1865,

2,279,579,486 10

1

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