It is not necessary that the witness should be personally acquainted with the payee. Postmasters are prohibited from paying a Money-Order to a second person without the written indorsement to such second person by the payee on the back of the Order, unless the payee has, by a duly executed power of attorney, designated and appointed some person to collect moneys due or to become due him, in which case the attorney should be required, before payment is made him, to file at the office of payment a certified copy of such power of attorney. In case a Money-Order is lost in transmission, or otherwise, a duplicate will be issued by the Superintendent of the MoneyOrder System, on the receipt of the application therefor of either the remitter, the payee, or the indorsec of the original. If the owner of the Order (whether the payee or indorsee), or his legal representative, cannot, after the lapse of a reasonable time, be found, the remitter should forward to the Department satisfactory evidence of that fact, if he desires repayment. A blank bond of indemnity, in a penal sum of double the amount of the lost Money-Order, will then be sent him, to be executed by himself and two sureties, and returned to the Department; the condition of such bond being that if, after the issue and payment of a duplicate Order to the remitter, any other person establishes a valid adverse claim to the original Order, the amount so paid by duplicate shall be refunded to the Post-office Department. Upon full compliance with the above requirements, the remitter thus situated will receive a duplicate of the lost Order. A duplicate Order can be drawn only on the issuing or the paying office of the original Order. No fee is to be charged by a Postmaster for the delivery of a duplicate issued in place of a lost or invalid Order. The Postmaster who receives from the Department a duplicate payable by him must forthwith send notice to the payee of such duplicate to call for payment. In paying a duplicate the Postmaster is required to ascertain beyond a reasonable doubt the identity of the payee or indorsee thereof. Any Order which is not presented for payment until after the expiration of one year from the date thereof, is declared "invalid and not payable," and the Postmaster to whom such Order is presented will refuse payment of the same. In order to obtain payment of such invalid Order, the holder will be required to forward the same, through the issuing or the paying Postmaster, to the Money-Order office of the Post-office Department. If the Department is satisfied that the Order has not been paid, a duplicate will be issued made payable to the remitter, or payee, or indorsee, as may be requested in the application, and the same will be sent to the Postmaster for delivery or payment, as the case may be. INTERNAL REVENUE TAXES. ALE, per bbl... $1 Bank check, draft, or order for any sum drawn upon any bank banker, or trust company at sight or on demand....2 cents. When drawn upon any other person or persons, for any sum exceeding $10, at sight or on demand... .2 cents. .5 cents. Bill of Exchange (inland), draft or order for the payment of money to be paid on demand or at a designated time, for each $100, or fractional part in excess. Bill of Exchange (foreign) or letter of credit, drawn in, but payable out of the United States-if drawn singly-for each $100, or fractional part in excess.... .5 cents. If drawn in sets of three or more, for every bill of each set, not exceeding $100.... .2 cents. Every additional $100 or fractional part in excess.. .2 cents, Banks, on all sales and contracts for the sale of stocks, bonds, .1 cent. gold and silver bullion and coin, promissory notes or other securities, on every $100 of the amount of such sales or contracts.... Banks, on the average amount of deposits, per month, 1-24 of 1 per cent. .1-24 of 1 per cent. Banks, on capital, per month.... Banks, on the average amount of circulation, per month, 1-12 of 1 per cent. Banks, on the average amount of circulation, beyond 90 per cent. of their capital, in addition to above, per month, 1-6 of 1 per cent. Banks, on notes of State banks, etc., used for circulation, 10 per cent. Bank deposits, savings, etc., having no capital stock, per six months.. 1-4 of 1 per cent. Bankers, on capital employed beyond the average amount invested in United States bonds, per month.. 1-24 of 1 per cent. Bankers, on all sales and contracts for the sale of stocks, bonds, gold and silver bullion and coin, promissory notes or other securities, on every $100 of the amount of such sales..1 cent. Brewers, 50 bbls. annually, $100; under 500 bbls. $50, special tax. Brewers are allowed a discount on all stamps bought and used in their business of.. 7 1-2 per cent. Brokers, on all sales and contracts for the sale of stocks, bonds, gold and silver bullion and coin. promissory notes or other securities, on every $100 of the amount of such sales or contracts.... .1 cent. Cigar lights, in packages containing 25 or less, starp tax...1 cent Cigar lights, containing more than 25 and not more than 50, s'amp tax.. Cigar lights, for every additional 25, stamp tax. ..2 cents. ..1 cent. Cigar lights, stamps to be affixed to each package intended for immediate export.... ....10 cents. Cigars, or tobacco, or any substitute therefor, per 1,000....$5. Cigars, imported, in addition to import duties, to pay the inter nal revenue tax of, per 1,000.. Cigars, manufacturers of, special tax.. .$6. ..$10 .$1.75. Cigarettes, weighing exceeding 3 lbs. per 1,000, per 1,000....$6. Distilled spirits, per proof gallon... 90 cents. Distille spirits, all stamps relating to, other than tax-paid stamps... Fermented liquors, per bbl.. Lager beer, per bbl... ..10 cents. $1. .$1. Manufacturers of stills, for each still or worm for distilling, $20, and special tax of... $50. Matches, made of wood, per package, containing 100 matches or less, stamp tax... ..$1 cent. Matches, per package, containing more than 100 and not more than 200, stamp tax... .2 cents. Matches, for every additional 100 or fractional part, stamp tax.. .1 cent. .1 cent. Medicines, value of packages containing, not exceeding retail price of 25 cents, stamp tax... Medicines, value over 25 cents and not over 50 cents, tax 2 cents. Medicines, value over 50 cents and not over 75 cents, stamp tax... .3 cents. ..4 cents. Medicines, value over 75 cents and not over $1, tax.. tax:... 66 Perfumery, same as Medicines," above. stamp .2 cents. .5 cents. Rectifiers of distilled spirits, rectifying, purifying, or refining 200 bbls. or less of distilled spirits, counting 40 gallons of proof spirits to the bbl., within the year, special tax. . $200. Retail dealers in liquors special tax. Retail dealers in malt liquors, special tax. Snuff, manufactured of tobacco or any substitute for tobacco, $25. .$20. ground, dry, damp, pickled, scented, or otherwise, of all de scriptions, when prepared for use, per lb.........32 cents. Snuff, imported, in addition to import duties, is required to pay the internal revenue tax noted above. Snuff, stamps to be affixed to each package for export...10 cents. Spirits, distilled, per proof gallon.......... Tapers, wax, rates double the rates on "Matches." .90 cents. Tobacco, chewing and smoking, fine cut, Cavendish, plug, or twist, cut or granulated, of every description, per pound. 24 cents. Tobacco, fine cut shorts and refuse scraps, clippings, cuttings and sweepings of tobacco, per lb.. 24 cents. Tobacco, twisted by hand, or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine and without being pressed or sweetened, per pound.........24 cents. Tobacco, dealers, special tax. .$5. Tobacco, dealers in leaf, except retail dealers in leaf tobacco, special tax.... $25. Tobacco, manufacturers of, special tax Tobacco, peddlers of, traveling with more than two horses, mules, or other animals, special tax.... $10. .$50. Tobacco, peddlers of, traveling with two horses, mules, or other animals, special tax.. $25. Tobacco, peddlers of, traveling with one horse, mule, or other animal, special tax. .$15. Tobacco, peddlers of, traveling on foot or by public conveyance, special tax .$10. $500. Tobacco, retail dealers in leaf, special tax.. Tobacco, retail dealers in leaf, in addition to special tax, if annual sales exceed $1,000, for every dollar in excess of $1,000... ..50 cents. Tobacco, stamps to be affixed to each package intended for immediate export..... ...10 cents $100. $50 Wholesale liquor dealers special tax. Wholesale dealers in malt liquors, special tax. Wines, liquors, or compounds, known or denominated as wine, and made in imitation of sparkling wine or champagne but not made from grapes grown in the United States, and on all liquors not made from grapes, currants, rhubarb, or berries grown in the United States, but produced by being rectified or mixed with distilled spirits, or by the infusion of any matter in spirits, to be sold as wine, or as a substitute for wine, per bottle or package containing not more than one pint.... 10 cents. Wines, per bottle or package containing more than one pint and not more than one quart... 20 cents. Wines, in same proportion as above for any larger quantity. By Act of Congress the repeal of the National Bankrupt law took effect September 1, 1878. Consequently the State laws on the question of insolvency come into operation. New York State laws require that an unpreferential and impartial surrender of property through a conveyance from debtor to assignee, accepted by the latter, who joins in it, and acknowledged after the manner of deeds, shall be made and be recorded in the County Clerk's office. The debtor files his sworn inventory and schedules with the Clerk of the County Court, within twenty days after the recording of the conveyance; or, in case of the debtor's default, the filing is made by the assignee within ten days after such default. The law provides for a due bond from the assignee the proper citation to creditors—a public hearing to any one interested, to be accompanied with full examination of debtor or books or other witnesses-a permission for compromises and for trials by jury of disputed facts; and, finally, for the distribution of dividends, and the release of the debtor, upon proofs of a composition between the assignor and his creditors. In Rhode Island, Vermont, Connecticut, New Jersey, Michigan, Wisconsin, Nevada, California, and North Carolina the claims of creditors are discharged upon the debtor making an assignment of all his property. In Indiana, Kansas, Oregon, Maryland, Mississippi, and Missouri the debtor can assign his property, but can not be discharged unless every one of his creditors consent. In Pennsylvania, Delaware, Ohio, Illinois, Kentucky, Minnesota, Iowa, Nebraska, Colorado, Virginia, and Georgia a debtor may make an assignment, but he can not get a discharge except upon payment of his debts in full. In Maine, New Hampshire, and South Carolina the law permits an assignment, but the debtor is discharged only from those debts, the holders of which sign the deed of assignment. In Louisiana the law allows a discharge if the consent of a majority of the creditors in number and amount is obtained. In Massachusetts, Tennessee, Arkansas, Colorado, West Virginia, Florida, Alabama, and Texas a debtor can not even make an assignment. (425) |