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INTERNAL REVENUE.
Wh n the note is charged at the bank to the account of the
p nusor, and a check is not used, then ii stamp ia not i-eqnired.
.{No. 2 74.)

Th stamp used upon letters of administration upon the estates
tc tatea must answer to the value of the real and personal
■ithin the jurisdiction of the court.
(No. 275.)

i* D ds of real estate sold by a sheriff under process of law are
ub to stamp duty.
(No. 276.)

y, possession of real estate is taken by tl

d by the mortgagor, the certificate o
q a general certificate stamp.
(No. 277.)

ofaiior- Powers of attorney to sell and transfer stock executed prior
'rltS^ to October 1, 1868, are exempt from stamp duty; but if such
)ie!i,3.,b- powers of attorney were executed subaeciuently to that date, they
nauipwi, are liable to stamp duty,

(No. 278.)

-ipaeuu- -^^ articles enumerated in Schedule 0, under head of "per-
"naphpi!- i\imery and cosmetics," must be stamped, whether " proprietary"

y ot noi; The retail price of articles subject to proprietaiy stamp duty is
utotiii in al' cases, except of friction or lucifer matches, the measure of
that duty. The stamp duty upon this class of articles, as well as
medicines, &c., is one cent generally for every twenty-flve cents or
any fractional part thereof of the retail price ; two or more stamps
of a smaller denomination may be used in numbers, sufficient to
make a required stamp duty.
