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In such case, the second deed should contain a recital the facts, and should show the reasons for its execution.

Partition deeds between tenants in common, need not stamped as conveyances, inasmuch as there no sale realty, but merely a marking out, or a defining, the boundaries the part belonging each but where money or other valuable consideratiou paid one co-tenant another for equality partition, there a sale the extent such consideration, and the oonTeyance, the party receiving A conveyance lands sold for unpaid taxes, issued since August, the officers any county, town, or other mu nlcipal corporation in the diecliarge their strictly omcial duties, exempt from A conveyance realty sold, subject a mortgage, shoald stamped according the consideration, or the value the property. The consideration such case found adding the amount paid for the equity tedemption the mortgage debt.

The fact that one part the consideration paid the mortgagor and the other part the mortgagee does not change the liability the The stamp tax upon a mortgage based upon the amount given secure.

The fact that the value the property mortgaged less than that amount, and that consequently the security only partial, does not change the liability the instrnment. When, therefore, a second mortgage given secure the payment a sum money partially secured a prior mortgage upon other property, or when two mor ages upon separate property are given at the same time secure the payment the same sum, each should stamped as A mortgage given secure a surety help me write a research paper from loss, or given for any purpose whatever, other than as security for the payment a definite and certain sum money, taxaable only as an agreement or contract.

The stamp duty upon a lease, agreement, paper writing service memorandum, or coatract for the hire, use, or rent any land, tenement, or portion thereof, based upon the annual rent or rental value the property leased, and the duty the same whetner the lease for one year, for a term years, or for the Upon every assignment or transfer a mortgage, a stamp tax required equal that imposed upon a mortgage for the amount remaining unpaid this tax required upon eveiy such transfer in writing, whether there aie the mortgage or not but no stamp necessary upon the endorsement a negotiable instrument, even though the legal effect such indorsement transfer a mortgage which An assignment a lease within the meaning and Intent Schedule B, an assignment the leasehold or some portion thereof, the lessee or some person claiming from, or under him such an assignment as subrogates the assignee the rights, or some portion the rights, 'the leasee, or the person standing in his jflftce. A transfer the lessor his part a lease, neither giving nor purporting ite give a claim the leasehold, or any pant thereof, but simply a right the rents, ufcc, subject stamp tax as a contract The stamp tax upon a fire insurance policy based upon the premium. Beposit notes taken a mutual fire insurance company, not as payment premium nor as evidence indebtedness therefor, but used simply as a basis upon which make ratable assessments meet the losses incurred the company. should not reckoned as premium in determining the amount stamp taxes upon Whei a policy insurance properly stamped has been issued and lost, no stamp necessary upon another issued the same company the same party, covering the same property, time, fcc. and designed simply supply the loss. The second policy should recite the loss the lirst. An instrnment which operates as the renewal a policy insurance, subject the same stamp tax as the policy.

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When a policy insurance issued for a certain time, whether for one year only or for a term years, a receipt for Eremium, or any other instrument which as the legal effect continue the contract and extend its operation beyond that tvme requires the amount revenue stamps as the policy its but such a receipt as usually given for the payment the monthly, quarterly, or annual premium, not a renewal within the meaning the statute. Thepaytnent simply prevents the policy from expiring, reason non-performance its concHtions a receipt given for such a payment requires a two-cent stamp, if the amotmt received exceeds twenty dollars, and a two-cent stamp only. When, however, the time pajTnent has passed, and a tenderof the premium not sufficient bind the company, but a new policy or a new contract in some form, with the mutuality essential every contract, becomes necessary between the insurer and the insured, the same amount stamps should used as that reqmred upon the A permit issued a life insurance company changing the terms a policy as travel, residence, occupation, should stamped as a contractor agreement.

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academic ghostwriter an instrument in the form a promissory note, under seal,ia subject stamp duty as written or printed evidence ahamount money paid demand or at a time designated, at the rate five cents for each one hundred dollars or flractional A waiver protest, or demand and notice, written upon negotiable paper and signed the indorser, an agreement, A stamp duty twenty-five cents imposed upon the protest every note, bill exchange, check or draft, and upon every marine protest. If several notes, bills exchange, drafts, are protested at the same time and phd thesis proposal all attached one and the same certificate, stamps shoald affixed the amount twenty-five cents for each note, bill, draft, thus protested. When, dissertation consulting as Is generally the case, the caption a dmoeition contains other certilicates in addition the jurat the affidavit the deponent, such as a certificate that the parties were or were not notified, that they did or did not appear, that they did or did not object, subject When an attested copy a writ or other process Is nsedliya sheriff or other person in making personal service, or in attacliing property, a five-cent stamp should affixed the certificate attestation. A marriage certificate issued the officiating clergyman or magistrate, returned any officer a State, county, city, town, or other municipal corporation, constitute part a public record, requires no stamp but if retained the parties, a five-cent stamp should affixed. The stamp tax upon a bill sale, which any ship or vessel, essay writing homework help or any part thereof, conveyed or vested in any other person or persons, at the same rate as that imposed upon conveyances realty sold a bill sale any other personal property should stamped as a contract An assignment real or personal property, or both, for the benefit creditors, should stamped as an agreement or contract. Written or printed assignments agreements, bonds, notes not negotiable, and all other instruments the assignments which are not particularly specified in the foregoing schedule, should stamped No stamp necessary npon the registry a judgment, even though the registry such in Its legal effect as create a lien which operates as mortgage upon the When a power attorney or proxy for voting at any election for officers any need help writing an essay ncorporated company or society, except religious, charitable, or literary societies, or public cemeteries, Is signed several stockholders, owning separate and distinct shares, ebook writing service in its legal effect, the separate instrument each, and requires stamps the amount ten cents for each and every signature one or more stamps may used representing the whole amount A notice from landlord tenant quit possession premises requires no A stamp tax Imposed upon every manifest for custom-house entry or clearance the cargo any ship, vessel, or steamer for a foreign port. The amount this tax in each case depends npon the registered tonnage the vessel. If a vessel clears in ballast and has no cargo whatever, no stamp necessary but if she has any-however small the amount A bond convey real estate requites stamps the amount twenty-five cents.

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