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Hamilton Childs Gazetteer & Business Directory Chemung & Schuyler Counties NY FOR 1868 - 69. 1868-69 Directory Front Page Page 001 013 021 041 060 081 103 122 146 170 191

CALIFORNIA was settled at Diego in 1768, by Spaniards, and was part of the territory ceded to the United States by Mexico, by the treaty concluded at Guadaloupe Hidalgo, February 22, 1848. After several ineffectual attempts to organize it as a Territory or admit it as a State, a law was passed by Congress for the latter purpose, which was approved September 9, 1850. Area 188,981 square miles, or 120,947,784 acres. Population in 1860, 305,439. It is the most productive gold mining region on the continent, and also abounds in many other minerals.--White male citizens of the United States, and those of Mexico who may choose to comply with the provisions of the treaty of Queretaro, of May 30, 1848, who have resided in the State six months and in the county or district 30 days, are entitled to vote.

CONNECTICUT was settled at Windsor, in 1633, by English Puritans from Massachusetts, and continued under the jurisdiction of that Province until April 23, 1662, when separate charter was granted, which continued in force until a Constitution was formed, September 15, 1818. It was one of the original 13 States and ratified the United States Constitution, January 9, 1788. Area 4,674 square miles, or 2,991,360 acres. Population in 1860, 460,147. It is one of the most densely populated and principal manufacturing States in the Union. Residence for six months, or military duty for a year, or payment of State tax, or freehold of the yearly value of $7, gives the right to vote.

DELAWARE was settled at Wilmington, early in 1638, by Swedes and Finns; was granted to William Penn, in 1682, and continued under the government of Pennsylvania until the adoption of a Constitution, September 20, 1776; a new one was formed June 12, 1792. It was one of the original 13 States, and ratified the United States Constitution, December 7, 1787. Area 2,120 square miles, or 1,356,800 acres.--Population, in 1860, 112,216, of whom 1,798 were slaves. It is a grain and fruit growing State, with some extensive manufactories. Residence in the State one year, and 10 days in the election district, with payment of a State or county tax assessed 10 days prior to an election, gives the right to vote, except that citizens between 21 and 22 years of age need not have paid the tax.

FLORIDA was settled at St. Augustine, in 1565, by Spaniards; was formed from part of the territory ceded by Spain to the United States by treaty of February 22, 1819; an act to authorize the President to establish a temporary government was passed March 3, 1819; articles of surrender of East Florida were framed July 10, and of West Florida, July 17, 1821, and it was then taken possession of by General Jackson as Governor. An act for the establishment of a Territorial Government was passed March 30, 1822, and by act of March 3, 1823, East and West Florida were constituted one Territory. Acts to establish its boundary line between Georgia and Alabama were passed May 4, 1826, and March 2, 1831. After several ineffectual attempts to organize it into two Territories, or into a State and Territory, an act for its admission into the Union was passed March 3, 1845. Area 59,268 square miles, or 37,930,520 acres. Population, in 1860, 140,425, of whom 61,745 were slaves. It is an agricultural State, tropical in its climate and products. Every free white male citizen, who has resided in the State two years and in the county six months, and has been enrolled in the militia (unless exempt by law), is qualified to vote; but no soldier, seaman or marine can vote unless qualified before enlistment. Its Legislature called a Convention, December 1, 1860, which met January 3, 1861, and passed a secession ordinance on the 10^th by a vote of 62 to 7.

GEORGIA was settled at Savannah, in 1733, by the English under General Oglethorpe. It was chartered June 9, 1732; formed a Constitution February 5, 1777; a second in 1785 and a third May 30, 1798.--It was one of the original 13 States, and ratified the United States Constitution January 2, 1788. Area 58,000 square miles, or 37,120,000 acres. Population, in 1860, 1,057,286, of whom 462,198 were slaves. It is a large cotton and rice growing State. Citizens of the State, six months resident of the county where voting, who have paid taxes the year preceding the election, are entitled to vote. November 18,1860, its Legislature ordered an election for a state Convention, which assembled and passed a secession ordinance January 19, 1861, by a vote of 208 to 89, and on the 23d of the same month its members of Congress resigned.

ILLINOIS was settled at Kaskaskia, in 1683, by French, and formed part of the northwestern territory ceded by Virginia to the United States. An act for dividing the Indiana Territory and organizing the Territory of Illinois, was passed by Congress, February 3,1809 ; and an act to enable it to form a State Constitution, Government, &c., was passed April 18, 1818; a Constitution was framed August 26, and it was admitted into the Union December 23 of the same year. Area 54,405 square miles, or 64,819,200 acres. Population, in 1860,1,711,951. It is the chief "prairie" State, and the largest grain growing and second largest cattle raising State in the Union. All white male inhabitants, who have resided in the State one year and election district 60 days, can vote in the district where actually residing.

INDIANA was settled at Vincennes, in 1690, by the French, and formed part of the northwestern territory ceded by Virginia to the United States. It was organized into a Territory May 7, 1800, from which the Territory of Michigan was set off in 1805, and Illinois in 1809. An act was passed to empower it to form a State Constitution, Government, &c., April 19, 1816, and it was admitted into the Union December 11 of the same year. Area 33,809 square miles, or 21,637,760 acres. Population, in 1860, 1,350,428. It is an agricultural State, chiefly devoted to grain growing and cattle raising. A residence of one year in the State entitles males of 21 years of age to vote in the county of their residence.

IOWA was first settled at Burlington by emigrants from the Northern and Eastern States. It was part of the region purchased from France; was set off from the Territory of Wisconsin and organized as a separate Territory June 12, 1838; an act for its admission as a State was passed and approved March 3, 1845, to which the assent of its inhabitants was to be given to be announced by Proclamation of the President, and on December 28, 1846, another act for its admission was passed. Area 50,914 square miles or 32,584,960 acres. Population, in 1860, 674,913. It is an agricultural State, resembling Illinois, and contains important lead mines. White male citizens of the United States, having resided in the State six months and county 20 days, are entitled to vote.

KANSAS was formed out of the original Louisiana purchase, and organized into a Territory by act of Congress, May 30, 1854, and after several ineffectual attempts was finally admitted into the Union in January, 1861. Area 78,418 square miles, or 50,187,520 acres. Population, in 1860, 107,206. It is an agricultural State, with a soil of rich and deep black loam, except the central portion, which is partly a desert. The western portion is a fine grazing country, well wooded. Residence in the State six months, and in the township or ward 30 days, confers the right of suffrage on white male citizens. It also abounds in minerals.

KENTUCKY was settled in 1775, by Virginians; formed into a Territory by act of the Virginia Legislature, December 18, 1789, and admitted into the Union June 1, 1792, by virtue of an act of Congress passed February 4, 1791. Area 37,680 square miles, or 24,115,200 acres.-- Population in 1860, 1,155,684, of whom 225,483 were slaves. It is an agricultural State, raising more flax and hemp than any other. Loyalty, a residence of two years in the State and one in the county are the requirements to vote. "Any citizen of this State who shall enter the service of the so-called Confederate States, in either a civil or military capacity; or into the service of the so-called Provisional Government of Kentucky, in either a civil or military capacity; or having heretofore entered such service of either the Confederate States or Provisional Government, shall continue in such service after this act takes effect, (March 11, 1862), or shall take up or continue in arms against the military forces of the United States or State of Kentucky, or shall give voluntary aid and assistance to those in arms against said forces, shall be deemed to have expatriated himself, and shall no longer be a citizen, except by permission of the Legislature by a general or special statute."

LOUISIANA was settled at Iberville, in 1699, by the French, and comprised a part of the territory ceded by France to the United States, by treaty of April 30, 1803, which purchase was erected into two Territories by act of Congress March 26, 1804, one called the Territory of Orleans, the other the District of Louisiana, afterwards changed to that of Missouri.--Congress, March 2, 1806, authorized the inhabitants of Orleans Territory to form a State Constitution and Government when their population should amount to 60,000; a Constitution was adopted January 22, 1812, and the State admitted into the Union April 8 of the same year, under the name of Louisiana. Area 41,255 square miles, or 26,403,200 acres. Population in 1860, 708,002, of whom 331,726 were slaves. It is the chief sugar producing State of the Union. Two years’ residence in the State and one in the parish are the qualification of voters. December 10, 1860, the Legislature ordered a State Convention to be held, which assembled and passed an ordinance of secession January 26, 1861, by a vote of 113 to 17. The people voted on the question, and on March 28 the following was announced as the result: For 20,448; against, 17,296; a majority of 3,152. The Convention ratified the ‘Confederate’ Constitution March 11, 1861, by a vote of 107 to 7, and refused to submit it to the people by 94 to 10. On the 11^th day of January, 1864, Maj. Gen. Banks issued a Proclamation for an election of State officers and delegates to a Constitutional Convention, for the purpose of affecting a reconstruction of the State Government under the plan suggested in the Amnesty Proclamation of President Lincoln. The election was held on the 22d day of February, 1864. The officers thus elected were installed March 4. The total vote cast was 10,725. The vote requisite under the Proclamation was 5,051. The Convention amended the Constitution so as to abolish slavery. The new Constitution was adopted by the people by a vote of 6,836 for, to 1,566 against.

MAINE was settled at York, in 1623, by the English, and was formerly under the jurisdiction of Massachusetts. October 29, 1819, the inhabitants of the District of Maine framed a Constitution; applied for admission December 8, 1819. Congress passed an act March 3, 1820, and it was admitted as a State March 15, of the same year. Area 31,766 square miles, or 20,330,240 acres. Population, in 1860, 628,279. It is largely engaged in the lumber trade and ship building. Citizens of the United States, except paupers and persons under guardianship, who have resided in the State for three months next preceding the election, are entitled to vote.

MARYLAND was settled at St. Mary, in 1634, by Irish Roman Catholics, having been chartered June 20, 1632. It was one of the original 13 States; formed a Constitution August 14, 1776, and ratified the Constitution of the United States April 28, 1788. Area 11,124 square miles, or 7,119,260 acres. Population in 1860, 687,049, of whom 87,189 were slaves. It is mainly an agricultural State, producing grain and tobacco. A residence of one year in the State, and six months in the county, gives the right to vote to every white male citizen who takes the oath of allegiance prescribed in the Constitution. January 28, 1864, a bill passed the Legislature submitting to the people the question of a Convention to revise the Constitution of the State. The popular vote on the question was as follows: For Convention, 32,203; against 18,337. The Convention assembled and adopted a Constitution abolishing slavery, which was submitted to and adopted by the people; and in accordance with its provisions, on the 29^th of October, 1864, the Governor issued his Proclamation declaring the slaves in that State from the 1^st day of November.

MASSACHUSETTS was settled at Plymouth, November 3, 1620, by English Puritans, and Charters were granted March 4, 1629, January 13, 1630, August 20, 1726, and October 7, 1831. It was one of the original 13 States; adopted a Constitution March 2, 1780, which was amended November 3, 1820, and ratified the Constitution of the United States February 6, 1788. Area 7,800 square miles, or 4,992,000 acres. Population in 1860, 1,231,066. It is a largely commercial, the chief manufacturing and most densely populated State in the Union. A residence of one year in the State, and payment of State or county tax, gives the right to vote to male citizens of 21 years and upward, except paupers and persons under guardianship.

MICHIGAN was settled at Detroit in 1670, by the French, and was part of the territory ceded to the United States by Virginia. It was set off from the territory of Indiana, and erected into a separate Territory January 11, 1805; an act to attach to it all the territory of the United States west of the Mississippi river, and north of the State of Missouri, was passed June 28, 1834. Wisconsin was organized from it April 30, 1836. In June of the same year an act was passed to provide for the admission of the State of Michigan into the Union, and a Constitution having been adopted, it was admitted January 26, 1837. Area 56,243 square miles, or 35,995,552 acres. Population in 1860, 749,113. It is a grain growing and cattle rearing State, with rich and extensive mines of copper and iron in the Northern Peninsula. A residence in the State of six months preceding the election, entitles white male citizens to vote.

MINNESOTA was settled about 1846, chiefly by emigrants from the Northern and Western States. It was organized as a Territory by act of Congress approved March 3, 1849, and admitted into the Union February 26, 1857. Area 95,274 square miles or 60,975,536 acres. Population in 1860, 172,123 whites, and about 25,000 Indians, many of the tribes being of a warlike character. It is an agricultural State, chiefly devoted to Northern grains. The right to vote is extended to male persons of 21 years of age, of the following classes, if they have resided in the United States one year, the State four months, and the election district 10 days: White citizens of the United States, and those of foreign birth who have declared their intention to become citizens; persons of mixed white and Indian blood who have adopted the customs of civilization, and those of pure Indian blood who have been pronounced capable by any district court of the State.

MISSISSIPPI was settled at Natchez, in 1716, by the French, and was formed out of part of the territory ceded to the United States by South Carolina in 1787, and Georgia in 1802. It was organized as a Territory by act of Congress, April 7, 1789, and enlarged on the north March 27, 1804, and on the south May 14, 1812. After several unsuccessful attempts to enter the Union, Congress finally passed an act March 1, 1817, enabling the people of the western part of the Territory to form a State Constitution and Government, which being compiled with August 15, it was admitted December 10 of the same year. Area 47,156 square miles, or 30,179,840 acres. Population in 1860, 791,305, of whom 436,631 were slaves. It is the second cotton growing State of the Union. Citizens who have resided one year in the State, and four months in the county, and having performed military duty or paid taxes, are entitled to vote. A Convention met January 7, 1861, and on the 9^th passed an ordinance of secession by a vote of 84 to 15.

MISSOURI was settled at Genevieve in 1763, by the French, and was part of the territory ceded by France by treaty of April 30, 1803. It was created under the name of the District of Louisiana, by an act approved March 26, 1804, and placed under the direction of the officers of the Indiana Territory, and was organized into a separate Territory June 4, 1812, its name being changed to that of Missouri; and was divided March 2, 1819, the Territory of Arkansas being then created. An act authorizing it to form a State Constitution and Government was passed March 6, 1820, and it was admitted into the Union December 14, 1821. Area 67,380 square miles, or 43,123,200 acres. Population in 1860, 1,182,012, of whom 114,931 were slaves. An act of gradual emancipation was passed July 1, 1863, by a vote of 51 to 30. On the 6^th of January, 1865, a Constitutional Convention assembled in St. Louis, and on the 8^th of April adopted a new Constitution, declaring the State free, prohibiting compensation for slaves, and adopting many other radical changes. On the 6^th of June the Constitution was adopted by the people by a vote of 43,670 to 41,808, and pursuant to a Proclamation issued on the 1^st of July, the Constitution went into effect July 4, 1865. It is an agricultural and mining State. Citizens of the United States who have resided in the State one year, and county three months, are entitled to vote. By an act passed by the Legislature of 1863, voting by ballot was adopted, and the viva voce system abolished.

NEBRASKA was settled by emigrants from the Northern and Western States, and was formed out of a part of the territory ceded by France, April 30, 1803. Attempts to organize it were made in 1844 and 1848, but it was not accomplished until May 30, 1854. Area 75,955 square miles, or 44,796,160 acres. Population 28,841, besides a few roving tribes of Indians. A Convention adopted a State Constitution February 9, 1866, which was submitted to the people on the 22d of June, and adopted by a vote of 3,938 for, to 3,838 against, and State officers were elected. A bill was passed by Congress, July 27^th, admitting the State, but the President withheld his signature. In February, 1867, Congress passed an act imposing certain conditions to admission, which were promptly accepted, and the territory became a State. It is an agricultural region, its prairies affording boundless pasture lands.

NEVADA was organized as a Territory March 2, 1861. Its name signifies snowy, and is derived from the Spanish word nieve (snow). It comprises 81,539 square miles, or 52,184,960 acres, lying mostly within the Great Basin of the Pacific coast. Congress, at its session in 1864, passed an act which was approved March 21, to enable the people of the Territory to form a Constitution and State Government, in pursuance of which a Government was organized and the Territory admitted as a State by Proclamation of the President, October 31, 1864. At the time of its organization the Territory possessed a population of 6,857 white settlers. The development of her mineral resources was rapid and almost without parallel, and attracted a constant stream of immigration to the Territory. As the population has not been subject to the fluctuations from which other Territories have suffered, the growth of Nevada has been rapid and steady. At the general convention election of 1863, 10,934 votes were cast. During 1864 great accessions to the population were made. It is probably the richest State in the Union in respect to mineral resources. No region in the world is richer in argentiferous leads. It also contains an immense basin of salt, five miles square. Quartz mills are a very important feature in mining operations. The State is barren for agricultural purposes, and is remarkably healthy.

NEW HAMPSHIRE was settled at Dover, in 1623, by English Puritans, and continued under the jurisdiction of Massachusetts until September 18, 1679, when a separate charter was granted. It was one of the original 13 States, and ratified the United States Constitution June 21, 1788; its State Constitution was framed January 5, 1776, and amended in 1784 and 1792. Area 9,280 square miles, or 5,939,200 acres. Population in 1860, 326,073. It is a grazing and manufacturing State. All male citizens, except paupers, are allowed to vote.

NEW JERSEY was settled at Bergen, in 1624, by the Dutch and Danes; was conquered by the Dutch in 1655, and submitted to the English in 1664, being held thereafter under the same grants as New York, until it was surrendered to the Crown in 1702. It was one of the original 13 States, adopted a State Constitution July 2, 1776, and ratified the United States Constitution December 18, 1787. Area 8,320 square miles, or 5,324,800 acres. Population in 1860, 672,035. It is a grain and fruit growing region, its orchard and market products being relatively greater than those of any other State. A residence of one year in the State gives the right to vote, except to paupers, &c.

NEW YORK was settled at Manhattan, in 1614, by the Dutch; was ceded to the English by grants to the Duke of York, March 20, April 26, and June 24, 1664; was retaken by the Dutch in 1673, and surrendered again by them to the English, February 9, 1674. It was one of the original 13 States; ratified the United States Constitution July 26, 1788; framed a Constitution April 20, 1777, which was amended October 27, 1801, and November 10, 1821; a new one was adopted November 3, 1846. Area 47,000 square miles, or 30,080,000 acres. Population in 1865, 3,831,777. It is the most populous, wealthy and commercial of the States. White male citizens of the United States, who have resided in the State one year, in the county four months, and election district 30 days, are entitled to vote; and all men of color who have resided in the State three years, and own and pay taxes on a freehold assessed at $250.

NORTH CAROLINA was settled at Albemarle, in 1650, by the English, and was chartered March 20, 1663. It was one of the original 13 States, and ratified the United States Constitution, November 21, 1789; its State Constitution was adopted December 18, 1776, and amended in 1835. Area 50,704 square miles, or 32,450,560 acres. Population in 1860, 992,622, of whom 331,059 were slaves. It is an agricultural State, with some mines and extensive pine forests. Every freeman of 21 years of age, having resided one year in any county in the State, may vote for a member of the House of Commons, but most own 50 acres of land to vote for a Senator. A State Convention passed an ordinance of secession May 21, 1861. An election for delegates to a State Convention took place September 21, 1865. The Convention assembled October 2. On the 2d of October it passed an ordinance forever prohibiting slavery. The Legislature ratified the Constitutional amendment December 1. An election was held on the first Thursday of November, for Governor, Members of Congress and the Legislature.

OHIO was settled at Marietta, in 1788, by emigrants from Virginia and New England; was ceded by Virginia to the United States October 20, 1783; accepted by the latter March 1, 1784, and admitted into the Union April 30, 1802. Area 39,964 square miles, or 25,576,960 acres. Population in 1860, 2,339,511. It is the most populous and wealthy of the agricultural States, devoted principally to wool growing, grain and live stock. A male of 21 years of age, who has resided in the State one year, and has paid or been charged with a State or county tax, is eligible to vote.

OREGON, although it has previously been seen by various navigators, was first taken possession of by Capt. Gray, who entered the mouth of its principal river May 7, 1792, naming it after the vessel, the Columbia, of Boston. Exploring expeditions soon followed, and fur companies sent their trappers and traders into the region. In 1811 a trading post was established at the mouth of the Columbia river by the American Fur Company, who named it Astoria. For some time a Provisional Territorial Government existed, but the boundary remained unsettled until the treaty with Great Britain in 1846, when the 49^th parallel was adopted. It was formally organized as a Territory August 14, 1848; was divided March 2, 1853, on the 46^th parallel, the northern portion being called Washington and the southern Oregon. November 9, 1857, a State Constitution was adopted, under which it was admitted February 14, 1859, about 1/3 of it on the east being added to Washington Territory, its northern boundary following the Columbia river until its intersection with latitude 46° north. Area 102,606 square miles, or 65,667,840 acres. Population in 1860, 52,465. It is an agricultural State, possessed of a fertile soil, extensive pastures, genial climate, and is well wooded. Gold and other precious metals are found in considerable abundance.

PENNSYLVANIA was settled at Philadelphia, in 1681, by English Quakers, and was chartered February 28 of the same year. It was one of the original 13 States, ratifying the United States Constitution December 12, 1787; adopted a State Constitution September 28, 1776, and amended it September 2, 1790. Area 46,000 square miles, or 29,440,000 acres. Population in 1860, 2,906,115. It is the second State in wealth and population, and the principal coal and iron mining region in the Union. Residence in the State one year, and 10 days in the election district, with payment of a State or county tax assessed 10 days prior to an election, gives the right to vote; except that citizens between 21 and 22 years of age need not have paid the tax.

RHODE ISLAND was settled at Providence in 1636, by the English from Massachusetts, under Roger Williams. It was under the jurisdiction of Massachusetts until July 8, 1662, when a separate charter was granted, which continued in force until the formation of a Constitution in September, 1842. It was one of the original 13 States, ratifying the United States Constitution May 29, 1790. Area 1,306 square miles, or 835,840 acres. Population in 1860, 174,620. It is largely engaged in manufactures. A freehold possession of $13; or, if in reversion, renting for $7, together with a residence of one year in the State and six months in the town; or, if no freehold, then a residence of two years in the State and six months in the town, and payment of $1 tax or military service instead, are the qualifications of voters.

SOUTH CAROINA was settled at Port Royal, in 1670, by the English, and continued under the charter of Carolina, or North Carolina, until they were separated in 1729. It was one of the original 13 States, ratifying the United States Constitution May 23, 1798; it framed a State Constitution March 26, 1776, which was amended March 19, 1778, and June 3, 1790. Area 29,385 square miles, or 18,806,400 acres. Population in 1860, 703,708, of whom 402,406 were slaves, an excess of 101,270 over the whites. It is the principal rice-growing State. Whites, who have resided in the State two years and district six months, and have a freehold of 50 acres of land, or have paid a State tax, are entitled to vote. December 17, 1860, a Convention assembled in Columbia, adjourned to Charleston, and on the 24^th unanimously adopted an ordinance of secession, which was followed the next day by a Declaration of Causes claimed to be sufficient to justify the act. An election for delegates to a State Convention was held September 4, 1865. The Convention assembled September 13, and adjourned on the 28^th. It repealed the ordinance of secession, abolished slavery, equalized the representation of the Senate and taxation throughout the State, giving the election of Governor and Presidential electors to the people, ordered voting in the Legislature by viva voce, endorsed the Administration unanimously, and directed a commission to submit a code to the Legislature for the protection of the colored population. The Legislature ratified the Constitutional Amendment November 13, 1865.

TENNESSEE was settled at Fort Donelson, in 1756, by emigrants from Virginia and North Carolina; was ceded to the United States by North Carolina, December, 1789, conveyed by the Senators of that State February 25, 1790, and accepted by act of Congress April 2 of the same year; it adopted a Constitution Feb. 6, 1796, and was admitted into the Union the 1^st of June following. Area 45,600 square miles, or 29,184,000 acres. Population in 1860, 1,109,601, of whom 275,179 were slaves. It is a mining and agricultural State, and is largely productive of live stock. Citizens of the United States who have resided six months in the county are entitled to vote. A military league was formed between the Governor, Isham G. Harris, and the rebel States, May 7, 1861, ratified the same day by the Senate by a vote of 14 to 6, and a Declaration of Independence submitted to the people, the election to be held June 8, the result of which was declared by the Governor, June 24, to be 104,913 for, and 47,238 against. This movement not being acceptable to the people of East Tennessee, which had declared against separation by a vote of 32,923 to 14,780, they, in a Convention held at Greenville, June 18-21, repudiated it. Andrew Johnson, Provisional Governor of the State, called a State Convention to be held in Nashville the second Monday in January. Delegates were elected, the Convention met, declared slavery forever abolished, prohibited compensation to owners of slaves, and abrogated the secession ordinances. These amendments of the Constitution were submitted to the people 22d of February, 1865, with the following result: For ratification, 22,197; rejection, 63. The United States Constitutional Amendment was ratified April 5, 1865.

TEXAS was first settled at Bexar, in 1694, by Spaniards; formed a part of Mexico until 1836, when she revolted from that Republic and instituted a separate Government, under which she existed until admitted into the Union by a joint resolution approved March 1^st, 1845, imposing certain conditions, which were accepted, and a Constitution formed July 4 of the same year, and another joint resolution adopted by Congress, consummating the annexation, was approved December 29, 1845. Area 237,504 square miles, or 152,002,500 acres. Population in 1860, 604,215, of whom 182,566 were slaves. It is an agricultural region, principally devoted to grain, cotton and tropical fruits. Free white male citizens of 21 years of age, who have resided in the State one year and district six months are entitled to vote. A Convention assembled at Galveston January 28, 1861, and on February 1 passed an ordinance of secession, by a vote of 166 to 7, to be submitted to the people February 23, and on March 4 they declared the State out of the Union, and Gov. Houston issued a Proclamation to that effect.

VERMONT was settled in 1724, by Englishmen from Connecticut, chiefly under grants from New Hampshire; was formed from a part of the territory of New York, by act of its Legislature March 6, 1769; framed a Constitution December 25, 1777, and was admitted into the Union March 4, 1791, by virtue of an act of Congress passed February 18 of the same year. Area 10,212 square miles, or 6,535,680 acres. Population in 1860, 315,098. It is a grazing region, producing more wool, live stock, maple sugar, butter, cheese and hay, in proportion to its population, than any other State. Any citizen of the United States who has resided in the State one year, and will take the oath of allegiance, is entitled to vote.

VIRGINIA was settled at Jamestown, in 1607, by the English, and was chartered April 10, 1606, May 23, 1609, and March 12, 1612. It was one of the original 13 States, ratifying the United States Constitution June 25, 1788; it framed a State Constitution July 5, 1776, which was amended January 15,1830. The State was divided in 1863. Present area 37,352 square miles. Population in 1860, 1,314,532, of whom 481,410 were slaves It is a large corn producing , and the chief tobacco growing State. Every white male citizen of the 21 years, who has been a resident of the State for one year, and of the county, city or town where he offers to vote for six months next preceding an election, and has paid all taxes assessed to him, after the adoption of the Constitution, under the laws of the Commonwealth after the re-organization of the county, city or town where he offers to vote, is qualified to vote for members of the General Assembly and all officers elective by the people. A Convention sitting in Richmond on the 17^th of April, 1861, passed an ordinance of secession, by a vote of 88 to 55, which was submitted to the people at an election held May 23, the result of which was announced June 25 to be 128,824 for, and 32,134 against. The State Government was re-organized by a Convention which met at Wheeling, May 11, 1861. Upon the division of the State in 1863, the seat of Government was removed to Alexandria. A State Constitutional Convention, March 10, 1864, adopted a section abolishing slavery.

WEST VIRGINIA.--On the passage of the ordinance of secession by the Virginia Convention, a Convention of the western and other loyal counties of the State was held at Wheeling, which assembled May 11, 1861, and on the 17^th unanimously deposed the then State officers and organized a Provisional Government. On the 26^th of November, 1861, a Convention representing the western counties assembled in Wheeling and framed a Constitution for West Virginia, which was submitted to the people on the 3d of May, 1862, and adopted by them by a nearly unanimous vote. The division of the State was sanctioned by the Legislature May 13, 1862, and ratified by Congress by an act approved December 31, 1862, conditioned on the adoption of an amendment to the Constitution providing for the gradual abolition of slavery, which was done on the 24^th of March, 1863, by a vote of the qualified electors of the proposed State, 28,318 voting in favor of the amendment, and 572 against it. In pursuance of the act of Congress, the President issued a Proclamation, April 20, 1863, admitting the State 60 days from the date thereof, and on the 20^th of June the new State Government was formally inaugurated. Area 24,000 square miles. Population in 1860, 350,599, of whom 12,754 were slaves. It is a large corn producing State, and abounds in coal and other minerals. The Alexandria Legislature adopted the United States Constitutional Amendment February 9, 1865. White male citizens, residents of the State one year and county 30 days, unless disqualified by rebellion, are entitled to vote.

WISCONSIN was settled at Green Bay, in 1669, by the French; was a part of the territory ceded by Virginia, and was set off from Michigan December 24, 1834, and was organized into a Territory April 30, 1836. Iowa was set off from it June 12, 1838, and acts were passed at various times setting its boundaries. March 3, 1847, an act for its admission into the Union was passed, to take effect on the issuing of a Proclamation by the President, and by act of May 29, 1848, it was admitted into the Union. Area 53,924 square miles, or 34,511,360 acres. Population in 1860, 775,881. It is an agricultural State, chiefly engaged in grain raising and wool growing. Both white and colored citizens of the United States, or white foreigners who have declared their intention to become citizens, are entitled to vote. Colored citizens were admitted to the fanchise, by a decision of the Supreme Court, rendered the 27^th day of March, 1866, holding that, whereas an election was held in 1849, under the provisions of chapter 137, of that year, at which election 5,265 votes were cast in favor of the extension of the right of suffrage to colored men, and 4,075 against such extension, therefore, the section of said law conferring such right had been constitutionally adopted and is the law of the land.

THE TERRITORIES,

THEIR BOUNDARIES, AREA, PHYSICAL FEATURES, ETC.

ALASKA, our new territory, recently purchased of Russia, comprehends all the north-west coast on the Pacific, and the adjacent islands north of the parallel of 50 degrees 40 minutes north, and the portion of the mainland west of the meridian (about 140° west) of Mount St. Elias. The area is computed at 481,276 square miles. The climate, although warmer than in the same latitude on the eastern coast, is too rigorous to admit of successful agricultural operations, and the chief value of the country and adjacent seas is derived from their fisheries and hunting grounds. The southern and central portions are mountainous; the northern portion along the Arctic ocean is quite flat, nowhere rising more than 15 or 20 feet above the sea. The population is estimated at about 80,000, mostly Esquimeaux.

ARIZONA was organized by the 37^th Congress, in the winter of 1863, out of the western half of New Mexico, the boundary between the two Territories being the 109^th meridian (32d west from Washington), and includes the greater portions of the valleys of Colorado and Gila, which two rivers drain its entire surface, with parts of Utah, New Mexico and Nevada, and yet convey, it is reported, a less volume of water to the sea than the Hudson at Albany. The fertile Messilla Valley was left with New Mexico. The Territory forms a block nearly square, and contains 126,141 square miles, or 80,730,240 acres. Its white population is probably considerably less than 10,000. For agricultural purposes it is probably the most worthless on the Continent, owing to the absence of rains, but it is reputed to abound in silver mines.

COLORADO was organized March 2, 1861, from parts of Kansas, Nebraska and Utah, and is situated on each side of the Rocky Mountains, between latitude 37° and 41°, and longitude 25° and 32° west from Washington. Area 104,500 square miles, or 66,880,000 acres. Population 50,000, besides numerous tribes of Indians. By an enabling act passed March 21, 1864, the people of the Territory were authorized to frame a State Constitution and organize a State Government, and a Convention accordingly met in 1865, and on the 12^th of August adopted a Constitution, which was submitted to and adopted by the people September 5, and State officers elected November 14. A bill to admit the Territory as a State passed Congress, but was vetoed May 25, 1866. It is said to be a superior grazing and cattle producing region, with a healthy climate and rich soil. An extensive coal bed, and also gold, iron and other minerals abound.

DAKOTA was first settled by employees of the Hudson Bay Company, but is now being peopled by emigrants from the Northern and Western States. It was set off from the western portion of Minnesota when that Territory became a State in 1857, and was organized March 2, 1861. Area 148,932 square miles, or 95,316,480 acres. Population 2,576 whites, and 2,261 Indians, besides the roving tribes.

IDAHO was organized by the 37^th Congress, at its second session, in the winter of 1863. Its name means ‘Bead of the Mountains,’ and it embraces the whole breadth of the Rocky Mountain region, and has within its bounds the head waters of nearly all the great rivers that flow down its either slope, but the greater portion lies east of the mountains. Its southern boundary is the 41^st, its northern the 46^th parallel of latitude. It extends from the 104^th meridian on the east to the 110^th on the west. Area 326,373 square miles, or 208,870,720 acres, For agricultural purposes it is comparatively worthless, but abounds in gold and other valuable mines.

MONTANA was settled by emigrants from the Northern and Western States. Organized in 1864, with the following boundaries: Commencing at a point formed by the intersection of the 27° L. W. from Washington with the 45° N. L.; thence due west on said 45^th degree to a point formed by its intersection with the 34^th degree W. from Washington; thence due south along said 34^th degree of longitude to its intersection with the 44^th degree and 30 minutes of N. L.; thence due west along said 44^th degree and 30 minutes of N. L. to a point formed by its intersection with the crest of the Rocky Mountains; thence following the crest of the Rocky Mountains northward till its intersection with the Bitter Root Mountains; thence northward along the crest of said Bitter Root Mountains to its intersection with the 39^th degree of longitude W. from Washington; thence along said 39^th degree of longitude northward to the boundary line of the British possessions; thence eastward along said boundary to the 27^th degree of longitude W. from Washington; thence southward along said 27^th degree to the place of beginning. This makes it the northernmost Territory next the States east of the Missouri Valley. It is a good mining and agricultural region. The total population is put down at 15,822. Large accessions have been made since the census was taken.

NEW MEXICO was formed from a part of the territory ceded to the United States by Mexico, by the treaty of Guadaloupe Hidalgo, February 2, 1848, and was organized into a Territory September 9, 1850.--Area 121,201 square miles, or 77,568,640 acres. Population 83,000, besides large tribes of warlike Indians. The principal resource of the country is its minerals.

UTAH was settled by the Mormons, and was formed from a part of the territory ceded to the United States by Mexico, by the treaty of Guadaloupe Hidalgo, February 2, 1848, and was organized into a Territory, September 9, 1850. Area, 106,382 square miles, or 68,084,480 acres. Population, 40,273, of whom 29 were slaves. Brine, sulphureous and chalybeate springs abound; limestone, granite, sandstone and marble are found in large quantities; iron is abundant, and gold, silver, copper, lead and zinc have been found. Not 1/50 part of the soil is fit for tillage, but on that which is, abundant crops of grain and considerable cotton are raised. A Convention was held at Great Salt Lake City, January 22, 1862, and a State Constitution formed, but it has not been acted on by Congress.

WASHINGTON was settled by emigrants from the Northern and Western States, and was organized into a Territory, March 2, 1853, from the northern portion of Oregon, to which was added another portion from the eastern part when the latter Territory was admitted as a State, February 14, 1859. Area 69,994 square miles, or 48,636,800 acres. Population 11,168, besides numerous tribes of Indians.

WYOMING was organized in July 1868. It lies between the 27^th and 34^th meridians of longitude west from Washington, and between the 41^st and 45^th parallels of latitude. The Territory is rich in mineral wealth, having large quantities of iron, coal, gypsum and building stone, besides vast quantities of gold, silver and copper. Salt springs of great value are found within its limits. The western portion of the Territory embraces what is generally known as the "Sweet Water Mines." The climate is healthy, and the Territory is rapidly filling up with an enterprising and hardy population. The act of Congress organizing the Territory, provides that "There shall be no denial of the elective franchise or any other right, on account of color or race, and all persons shall be equal before the law."

STAMP DUTIES.

SCHEDULE OF DUTIES ON AND AFTER MARCH 1, 1867.

Accidental injuries to persons, tickets, or contracts for insurance against, exempt.

Affidavits, exempt.

Agreement or contract not otherwise specified:

---For every sheet or piece of paper upon which either of the same shall be written, $5.

Agreement, renewal of, same stamp as original instrument.

Appraisement of value or damage, or for any other purpose: For each sheet of paper on which it is written,

Assignment of a lease, same stamp as original and additional stamp upon the value or consideration of transfer, according to the rates of stamps on deeds. (See Conveyance.)

Assignment of policy of insurance, same stamp as original instrument. (See Insurance.)

Assignment of mortgage, same stamp as that required upon a mortgage for the amount remaining unpaid. (See Mortgage.)

Bank check, draft or order for any sum of money drawn upon any bank, banker or trust company at sight or on demand, 2

---When drawn upon any other person or persons, companies or corporations, for any sum exceeding $10, at sight or on demand, 2

Bill of exchange, (inland), draft or order for the payment of any sum of money not exceeding $100, otherwise than at sight or on demand, or any promissory note, or any memorandum, check, receipt, or other written or printed evidence of an amount of money to be paid on demand or at a time designated: For a sum not exceeding $100, 5.

---And for every additional $100 or fractional part thereof in excess of $100, 5.

Bill of exchange, (foreign), or letter of credit drawn in, but payable out of, the United States: If drawn singly, same rates of duty as inland bills of exchange or promissory notes.

---If drawn in sets of three or more, for every bill of each set, where the sum made payable shall not exceed $100 or the equivalent thereof in any foreign currency, 2.

---And for every additional $100, or fractional part thereof in excess of $100, 2.

Bill of lading of receipt (other than charter party) for any goods, merchandise, or effects to be exported from a port or place in the United States to any foreign port or place, 10.

Bill of lading to any port in British North America, exempt.

Bill of lading, domestic or inland, exempt.

Bill of sale by which any ship or vessel, or any part thereof, shall be conveyed to or vested in any other person or persons:

---When the consideration shall not exceed $500, 50.

---Exceeding $500, and not exceeding, $1,000, 1.00.

---Exceeding $1,000, for every additional $500, or fractional part thereof, 50.

Bond for indemnifying any person for the payment of any sum of money: When the money ultimately recoverable thereupon is $1,000 or less, 50.

---When in excess of $1,000, for each $1,000 or fraction, 50.

Bond administrator or guardian, when the value of the estate and effects, real and personal, does not exceed $1,000, exempt.

---Exceeding $1,000, 1.00.

Bond for due execution or performance of duties of office, 1.00.

Bond, personal, for security for the payment of money. (See Mortgage.)

Bond of any description, other than such as may be required in legal proceedings, or used in connection with mortgage deeds, and not otherwise charged in this schedule, 25.

Broker’s notes. (See Contract.)

Certificates of measurement or weight of animals, wood, coal or hay, exempt.

Certificates or measurement of other articles, 5.

Certificates of stock in any incorporated company, 25.

Certificates of profits, or any certificate or memorandum showing an interest in the property or accumulations of any incorporated company: If for a sum not less than $10 and not exceeding, $50, 10.

---Exceeding $50 and not exceeding $1,000, 25.

---Exceeding $1,000, for every additional $1,000 or fractional part thereof, 25.

Certificate. Any certificate of damage or otherwise, and all other certificates or documents issued by any port warden, marine surveyor, or other person acting as such, 25.

Certificate of deposit of any sum of money in any bank or trust company, or with any banker or person acting as such: If for a sum not exceeding $100, 2.

---For a sum exceeding $100, 5.

Certificate of any other description than those specified, 5.

Charter, renewal of, same stamp as an original instrument.

Charter party for the charter of any ship or vessel, or steamer, or any letter, memorandum, or other writing relating to the charter, or any renewal or transfer thereof: If the registered tonnage of such ship, vessel, or steamer does not exceed 150 tons 1.00.

---Exceeding 150 tons, and not exceeding 300 tons, 3.00.

---Exceeding 300 tons, and not exceeding 600 tons, 5.00.

---Exceeding 600 tons, 10.00.

Check. Bank check, 2.

Contract. Broker’s note, or memorandum of sale of any goods or merchandise, exchange, real estate, or property of any kind or description issued by brokers or persons acting as such: For each note or memorandum of sale, 10.

---Bill or memorandum of the sale or contract for the sale of stocks, bonds, gold or silver bullion, coin, promissory notes, or other securities made by brokers, banks, or bankers, either for the benefit of others or on their own account: For each $100, or fractional part thereof, of the amount of such sale or contract, 1.

---Bill or memorandum of the sale or contract for the sale of stocks, bonds, gold or silver bullion, coin, promissory notes, or other securities, not his or their own property, made by any person, firm, or company not paying a special tax as broker, bank or banker: For each $100, or fractional part thereof, of the amount of such sale or contract, 5.

Contract. (See Agreement.)

Contract, renewal of, same stamp as original instrument.

Conveyance, deed, instrument or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons, by his, her or their direction, when the consideration or value does not exceed $500, 50.

---When the consideration exceeds $500, and does not exceed $1,000, 1.00.

---And for every additional $500, or fractional part thereof, in excess of $1,000, 50.

Conveyance. The acknowledgment of a deed, or proof by a witness, exempt.

Conveyance. Certificate of record of a deed, exempt.

Credit, letter of. Same as foreign bill of exchange.

Custom-house withdrawals. (See Entry.)

Deed. (See Conveyance--Trust deed.)

Draft. Same as inland bill of exchange.

Endorsement of any negotiable instrument, exempt.

Entry of any goods, wares or merchandise at any custom-house, either for consumption or warehousing: Not exceeding $100 in value, 25.

---Exceeding $100, and not exceeding $500 in value, 50.

---Exceeding $500 in value, 1.00

Entry for the withdrawal of any goods or merchandise from bonded warehouse, 50.

Granger returns, exempt.

Indorsement upon a stamped obligation in acknowledgment of its fulfillment, exempt.

Insurance (life) policy: When the amount insured shall not exceed $1,000, 25.

---Exceeding $1,000, and not exceeding $5,000, 50.

---Exceeding $5,000, 1.00.

Insurance (marine, inland, and fire), policies, or renewal of the same: If the premium does not exceed $10, 10.

---Exceeding $10, and not exceeding $50, 25.

---Exceeding $50, 50.

Insurance contracts or tickets against accidental injuries to persons, exempt.

Lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereof: Where the rent or rental value is $300 per annum or less, 50.

---Where the rent or rental value exceeds the sum of $300 per annum, for each additional $200, or fractional part thereof in excess of $300, 50.

Legal documents:

---Writ, or other original process, by which any suit, either criminal or civil, is commenced in any court, either of law or equity, exempt.

---Confession of judgment or cognovit, exempt.

--- Writs or other process on appeals from justice courts or other courts of inferior jurisdiction to a court of record, exempt.

Warrant of distress, exempt.

Letters of administration. (See Probate of Will.)

Letters testamentary, when the value of the estate and effects, real and personal, does not exceed $1,000, Exempt.

---Exceeding $1,000, 5.

Letters of credit. Same as bill of exchange, (foreign).

Manifest for custom-house entry or clearance of the cargo of any ship, vessel, or steamer, for a foreign port:

---If the registered tonnage of such ship, vessel, or steamer does not exceed 300 tons, 1.00.

---Exceeding 300 tons, and not exceeding 600 tons, 3.00.

---Exceeding 600 tons, 5.00.

[These provisions do not apply to vessels or steamboats plying between ports of the United States and British North America.]

Measurers’ returns, exempt.

Memorandum of sale, or broker’s note. (See Contract.)

Mortgage of lands, estate, or property, real or personal, heritable or movable, whatsoever, a trust deed in the nature of a mortgage, or any personal bond given as security for the payment of any definite or certain sum of money; exceeding $100, and not exceeding $500, 50.

---Exceeding $500, and not exceeding $1,000, 1.00.

---And for every additional $500, or fractional part thereof, in excess of $1,000, 50.

Order of payment of money, if the amount is $10, or over, 2.

Passage ticket on any vessel from a port in the United States to a foreign port, not exceeding $35, 50.

---Exceeding $35, and not exceeding $50, 1.00.

---And for every additional $50, or fractional part thereof, in excess of $50, 1.00.

---Passage tickets to ports in British North America, exempt.

Pawner’s checks, 5.

Power of attorney for the sale or transfer of any stock, bonds or scrip, or for the collection of any dividends or interest thereon, 25.

Power of attorney, or proxy, for voting at any election for officers of any incorporated company or society, except religious, charitable, or literary societies, or public cemeteries, 10.

Power of attorney to receive or collect rent, 25.

Power of attorney to sell and convey real estate, or to rent or lease the same, 1.00.

Power of attorney for any other purpose, 50.

Probate of will, or letters of administration; where the estate and effects for or in respect of which such probate or letters of administration applied for shall be sworn or declared not to exceed the value of $1,000, exempt.

---Exceeding $1,000, and not exceeding $2,000, 1.00.

---Exceeding $2,000, for every additional $1,000, or fractional part thereof, in excess of $2,000, 50.

Promissory note. (See Bill of exchange, inland.)

---Deposit note to mutual insurance companies, when policy is subject to duty, exempt.

---Renewal of a note, subject to the same duty as an original note.

Protest of note, bill of exchange, acceptance, check, or draft, or any marine protest, 25.

Quit-claim deed to be stamped as a conveyance, except when given as a release of a mortgage by the mortgagee to the mortgagor, in which case it is exempt; but if it contains covenants may be subject as an agreement or contract.

Receipts for satisfaction of any mortgage or judgment or decree of any court, exempt.

Receipts for any sum of money or debt due, or for a draft or other instrument given for the payment of money; exceeding $20, not being for satisfaction of any mortgage or judgment or decree of court, 2, (See Indorsement.)

Receipts for the delivery of property, exempt.

Renewal of agreement, contract or charter, by letter or otherwise, same stamp as original instrument.

Sheriff’s return on writ or other process, exempt.

Trust deed, made to secure a debt, to be stamped as a mortgage.

Warehouse receipts, exempt.

Warrant of attorney accompanying a bond or note, if the bond or note is stamped, exempt.

Weigher’s returns, exempt.

---Official documents, instruments, and papers issued by officers of the United States Government, exempt.

---Official instruments, documents, and papers issued by the officers of any State, county, town, or other municipal corporation, in the exercise of functions strictly belonging to them in their ordinary governmental or municipal capacity, exempt.

Papers necessary to be used for the collection from the United States Government of claims by soldiers, or their legal representatives, for pensions, back pay, bounty, or for property lost in the service, exempt.

CANCELLATION.

In all cases where an adhesive stamp is used for denoting the stamp duty upon an instrument, the person using or affixing the same must write or imprint thereupon in ink the initials of his name, and the date (the year, month and day) on which the same is attached or used. Each stamp should be separately cancelled. When stamps are printed upon checks, &c., so that in filling up the instrument, the face of the stamp is and must necessarily be written across, no other cancellation will be required.

All cancellation must be distinct and legible, and except in the case of proprietary stamps from private dies, no method of cancellation which differs from that above described can be recognized as legal and sufficient.

PENALTIES.

A penalty of $50 is imposed upon every person who makes, signs, or issues, or who causes to be made, signed, or issued, any paper of any kind or description whatever, or who accepts, negotiates, or pays, or causes to be accepted, negotiated, or paid, any bill of exchange, draft, or order, or promissory note, for the payment of money, without the same being duly stamped, or having thereupon an adhesive stamp for denoting the tax chargeable thereon, cancelled in the manner required by law, with intent to evade the provisions of the revenue act.

A penalty of $200 is imposed upon every person who pays, negotiates, or offers in payment, or receives or takes in payment, any bill of exchange or order for the payment of any sum of money drawn or purporting to be drawn in a foreign country, but payable in the United States, until the proper stamp has been affixed thereto.

A penalty of $50 is imposed upon every person who fraudulently makes use of an adhesive stamp to denote the duty required by the revenue act, without effectually cancelling and obliterating the same in the manner required by law.

Attention is particularly called to the following extract from section 155, of the act of June 30, 1864, as amended by the act of July 13, 1866:

"If any person shall wilfully remove or cause to be removed, alter or cause to be altered, the cancelling or defacing marks on any adhesive stamp, with intent to use of the same, or to cause the use of the same, after it shall have been used once, or shall knowingly or willfully sell or buy such washed or restored stamps, or offer the same for sale, or give or expose the same to any person for use, or knowingly use the same or prepare the same with intent for the further use thereof, of if any person shall knowingly and without lawful excuse (the proof whereof shall lie on the person accused) have in his possession any washed, restored, or altered stamps, which have been removed from any vellum, parchment, paper, instrument or writing; then, and in every such case, every person so offending, and every person knowingly and willfully aiding, abetting, or assisting in committing any such offense as aforesaid, shall, on conviction thereof, * * * be punished by a fine not exceeding $1,000, or by imprisonment and confinement to hard labor not exceeding five years, or both at the discretion of the court."

It is not lawful to record any instrument, document, or paper required by law to be stamped, or any copy thereof, unless a stamp or stamps of the proper amount have been affixed and cancelled in the manner required by law; and such instrument or copy and the record thereof are utterly null and void, and cannot be used or admitted as evidence in any court until the defect has been cured as provided in section 158.

All willful violations of the law should be reported to the United States District Attorney within and for the district where they are committed.

GENERAL REMARKS.

Revenue stamps may be used indiscriminately upon any of the matters or things enumerated in Schedule B, except proprietary and playing card stamps, for which a special use has been provided.

Postage stamps cannot be used in payment of the duty chargeable on instruments.

The law does not designate which of the parties to an instrument shall furnish the necessary stamp, nor does the Commissioner of Internal Revenue assume to determine that it shall be supplied by one party rather than by another; but if an instrument subject to stamp duty is issued without having the necessary stamps affixed thereto, it cannot be recorded, or admitted, or used in evidence, in any court, until a legal stamp or stamps, denoting the amount of tax, shall have been affixed as prescribed by law, and the person who thus issues it is liable to a penalty, if he omit’s the stamps with an intent to evade the provisions of the internal revenue act.

The first act imposing a stamp tax upon certain specified instruments took effect, so far as said tax is concerned, October 1, 1862. The impression which seems to prevail to some extent, that no stamps are required upon any instruments issued in the States lately in insurrection, prior to the surrender, or prior to the establishment of collectios districts there, is erroneous.

Instruments issued in those States since October 1, 1862, are subject to the same taxes as similar ones issued at the same time in the other States.

No stamp is necessary upon an instrument executed prior to October 1, 1862, to make it admissible in evidence, or to entitle it to record.

Certificates of loan in which there shall appear any written or printed evidence of an amount of money to be paid on demand, or at a time designated, are subject to stamp duty as "promissory notes."

When two or more persons join in the execution of an instrument, the stamp to which the instrument is liable under the law, may be affixed and cancelled by either of them; and "when more than one signature is affixed to the same paper, one or more stamps may be affixed thereto, representing the whole amount of the stamp required for such signatures."

No stamp is required on any warrant of attorney accompanying a bond or note, when such bond or note has affixed thereto the stamp or stamps denoting the duty required; and, whenever any bond or note is secured by mortgage, but one stamp duty is required on such papers--such stamp duty being the highest rate required for such instruments, or either of them. In such case a note or memorandum of the value or denomination of the stamp affixed should be made upon the margin or in the acknowledgement of the instrument which is not stamped.

Particular attention is called to the change in section 154, by striking out the words "or used;" the exemption thereunder is thus restricted to documents, &c., issued by the officers therein named. Also to the changes in sections 152 and 158, by inserting the words "and cancelled in the manner required by law."

The acceptor or acceptors of any bill of exchange, or order for the payment of any sum of money, drawn or purporting to be drawn in any foreign country, but payable in the United States, must, before paying or accepting the same, place thereupon a stamp indicating the duty.

It is only upon conveyances of realty sold that conveyance stamps are necessary. A deed of real estate made without valuable consideration need not be stamped as a conveyance; but if it contains covenants, such, for instance, as a covenant to warrant and defend the title, it should be stamped as an agreement or contract.

When a deed purporting to be a conveyance of realty sold, and stamped accordingly, is inoperative, a deed of confirmation, made simply to cure the defect, requires no stamp. In such case, the second deed should contain a recital of the facts, and should show the reasons for its execution.

Partition deeds between tenants in common, need not be stamped as conveyances, inasmuch as there is no sale of realty, but merely a marking out, or a defining, of the boundaries of the part belonging to each; but where money or other valuable consideration is paid by one co-tenant to another for equality of partition, there is a sale to the extent of such consideration, and the conveyance, by the party receiving it, should be stamped accordingly.

A conveyance of lands sold for unpaid taxes, issued since August 1, 1866, by the officers of any county, town, or other municipal corporation in the discharge of their strictly official duties, is exempt from stamp tax.

A conveyance of realty sold, subject to a mortgage, should be stamped according to the consideration, or the value of the property unencumbered. The consideration in such case is to be found by adding the amount paid for the equity of redemption to the mortgage debt. The fact that one part of the consideration is paid to the mortgagor and the other part to the mortgagee does not change the liability of the conveyance.

The stamp tax upon a mortgage is based upon the amount it is given to secure. The fact that the value of the property mortgaged is less than that amount, and that consequently the security is only partial, does not change the liability of the instrument. When, therefore, a second mortgage is given to secure the payment of a sum of money partially secured by a prior mortgage upon other property, or when two mortgages upon separate property are given at the same time to secure the payment of the same sum, each should be stamped as though it were the only one.

A mortgage given to secure a surety from loss, or given for any purpose whatever, other than as security for the payment of a definite and certain sum of money, is taxable only as an agreement or contract.

The stamp duty upon a lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereof, is based upon the annual rent or rental value of the property leased, and the duty is the same whether the lease be for one year, for a term of years, or for the fractional part of a year only.

Upon every assignment or transfer of a mortgage, a stamp tax is required equal to that imposed upon a mortgage for the amount remaining unpaid; this tax is required upon every such transfer in writing, whether there is a sale of the mortgage or not; but no stamp is necessary upon the endorsement of a negotiable instrument, even though the legal effect of such indorsement is to transfer a mortgage by which the instrument is secured.

An assignment of a lease within the meaning and intent of Schedule B, is an assignment of the leasehold, or of some portion thereof, by the lessee, or by some person claiming by, from, or under him; such an assignment as subrogates the assignee to the rights, or some portion of the rights, of the lessee, or of the person standing in his place. A transfer by the lessor of his part of a lease, neither giving nor purporting to give a claim to the leasehold, or to any part thereof, but simply a right to the rents, &c., is subject to stamp tax as a contract or agreement only.

The stamp tax upon a fire insurance policy is based upon the premium.

Deposit notes taken by a mutual fire insurance company, not as payment of premium nor as evidence of indebtedness therefor, but to be used simply as a basis upon which to make rateable assessments to meet the losses incurred by the company, should not be reckoned as premium in determining the amount of stamp taxes upon the policies.

When a policy of insurance properly stamped has been issued and lost, no stamp is necessary upon another issued by the same company to the same party, covering the same property, time, &c., and designed simply to supply the loss. The second policy should recite the loss of the first.

An instrument which operates as the renewal of a policy of insurance, is subject to the same stamp as the policy.

When a policy of insurance is issued for a certain time, whether it be for one year only for a term of years, a receipt for premium, or any other instrument which has the legal effect to continue the contract and extend its operation beyond that time, requires the same amount of revenue stamps as the policy itself; but such a receipt as is usually given for the payment of the monthly, quarterly, or annual premium, is not a renewal within the meaning of the statute. The payment simply prevents the policy from expiring, by reason of non-performance of its conditions; a receipt given for such a payment requires a two-cent stamp, if the amount received exceeds $20, and a two-cent stamp only. When, however, the time of payment has passed, and a tender of the premium is not sufficient to bind the company, but a new policy or a new policy or a new contract in some form, with the mutuality essential to every contract, becomes necessary between the insurer and the insured, the same amount of stamps should be used as that required upon the original policy.

A permit issued by a life insurance company changing the terms of a policy as to travel, residence, occupation, &c., should be stamped as a contract or agreement.

A bill single or a bill obligatory, i. e., an instrument in the form of a promissory note, under seal, is subject to stamp duty as written or printed evidence of an amount of money to be paid on demand or at a time designated, at the rate of five cents for each $100 or fractional part thereof.

A waiver or protest, or of demand and notice, written upon negotiable paper and signed by the indorser, is an agreement, and requires a five-cent stamp.

A stamp duty of 25 cents is imposed upon the "protest of every note, bill of exchange, check or draft," and upon every marine protest. If several notes, bills of exchange, drafts, &c., are protested at the same time and all attached to one and the same certificate, stamps should be affixed to the amount of 25 cents for each note, bill, draft, &c., thus protested.

When, as is generally the case, the caption to a deposition contains other certificates in addition to the jurat to the affidavit of 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, &c., it is subject to a stamp duty of five cents.

When an attested copy of a writ or other process is used by a sheriff or other person in making personal service, or in attaching property, a five-cent stamp should be affixed to the certificate of attestation.

A marriage certificate issued by the officiating clergyman or magistrate, to be returned to any officer of a State, county, city, town, or other municipal corporation, to constitute part of a public record, requires no stamp; but if it is to be retained by the parties, a five-cent stamp should be affixed.

The stamp tax upon a bill of sale, by which any ship or vessel, or any part thereof, is conveyed to or vested in any other person or persons, is at the same rate as that imposed upon conveyances of realty sold; a bill of sale of any other personal property should be stamped as a contract or agreement.

An assignment of real or personal property, or of both, for the benefit of creditors should be stamped as an agreement or contract.

Written or printed assignments of agreements, bonds, notes not negotiable, and of all other instruments the assignments of which are not particularly specified in the foregoing schedule, should be stamped as agreements.

No stamp is necessary upon the registry of a judgment, even though the registry is such in its legal effect as to create a lien which operates as a mortgage upon the property of the judgment debtor.

When a "power of attorney or proxy for voting at any election for officers of any incorporated company or society, except religious, charitable, or literary societies, or public cemeteries," is signed by several stockholders, owning separate and distinct shares, it is, in its legal effect, the separate instrument of each, and requires stamps to the amount of 10 cents for each and every signature; one or more stamps may be used representing the whole amount required.

A notice from landlord to tenant to quit possession of premises requires no stamp.

A stamp tax is imposed upon every "manifest for custom-house entry or clearance of the cargo of any ship, vessel, or steamer for a foreign port." The amount of this tax in each case depends upon the registered tonnage of the vessel.

If a vessel clears in ballast and has no cargo whatever, no stamp is necessary; but if she has any, however small the amount--a stamp should be used.

A bond to convey real estate requires stamps to the amount of 25 cents.

The stamp duty upon the probate of a will, or upon letters of administration, is based upon the sworn or declared value of all the estate and effects, real, personal, and mixed, undiminished by the debts of the estate for or in respect of which such probate or letters are applied for.

When the property belonging to the estate of a person deceased, lies under different jurisdictions and it becomes necessary to take out letters in two or more places, the letters should be stamped according to the value of all the property, real, personal, and mixed, for or in respect of which the particular letters in each case are issued.

Letters de bonis non should be stamped according to the amount of property remaining to be administered upon thereunder, regardless of the stamps upon the original letters.

A mere copy of an instrument is not subject to stamp duty unless it is a certified one, in which case a five-cent stamp should be affixed to the certificate of the person attesting it; but when an instrument is executed and issued in duplicate, triplicate &c., as in the case of a lease of two or more parts, each part has the same legal effect as the other, and each should be stamped as the original.