LAW AND REGULATION ON STAMP TAXES (1) March 14, 1918 No. 11 1.) Law. Part I. General requirements. Art. 1. - Under the name of stamp duty will be levied a toll on the civil acts, administrative as well as public and private, on court documents, the documents can be presented as evidence before the judicial authorities, on denunciations er ditarie and other writings, which will be specified later. No other exceptions will be allowed outside of those specified in this Act. Then as a representative of the general expenses, that public R supports for the explication of the punitive law, it is paid a stamp duty on criminal judgments. Art. 2. - The acts and contracts entered into in the interest of the State will be deemed exempt from stamp duty for that part of the tax, which, according to the criteria established by art. 56 of the registry law, should be borne by the Treasury. Art. 3. - The stamp duty on deeds or documents you will serve through the use of stamped paper or coll'applicazione special postage, according to n signatures listed exhaustively in this Act. The stamp duty on denunciations of inheritance will be charged at virtually the same time as inheritance taxes. The fees may be levied on criminal judgments by paying bills that will release the Office of Mortgages. Art. 4. - The stamp duty will be progressive, gradual and fixed. The progressive tax will hit the denunciations of inheritance. The gradual fee will apply to bills of exchange, the bank checks, orders for commodities and the effects or addresses of trading whether in the Republic or from abroad. They will be subject to the tax fixed at i and all other writings are not covered by the application of progressive or gradual taxes. Art. 5. - The card issued by the Republic will bring marked with the stamp on the top of the sheet, the postage will have the distinctive be fixed by the Government. Art. 6. - The shop of the stamps will be done by the persons designated by regulation. Art. 7. - The stamp printed can not be covered with writing, nor in any way be made unrecognizable or being spoiled. Art. 8. - It will be forbidden to any person who is not stat mandated or authorized by the Government, to manufacture or print stamped paper and postage. Violators will incur a fine of L. 500, without prejudice to any further penalties imposed by the existing Criminal Code. Art. 9. - A stamped paper or a postage that has been used for an act, written or printed, may not be used for other act, written or printed, although the pr previous document has been deleted or otherwise canceled. In case of transgression the document will be considered as stamp sfornito. Art. 10. - It will be forbidden to do, both for original copy, two or more 'distinct acts on the same sheet. You can write the following one after the other or on the same sheet of stamped paper: a) the documents and writings that, in accordance with the laws, can be written in registers one after the other or next to each other; b) gl'inventari, the minutes and all acts which can not ultimarsi in one sitting including the minutes of affixing and remozione of seals; c) the various receipts for amounts received as a reduction of the same credit, as long as each of them is equipped with the relevant postage referred to in Article 26 letter. A and B; d) all acts of procedure in civil cases, with the exception of interim or final judgments. Also they can be written: 1 - the Authority's judicial decrees walk of r lativi appeals; 2 - certificates, certificates and reports for notification walk of investigating acts of civil cases and judgments; 3 - Legalisation of signatures, authentications acts on deeds and documents to which they refer; and, in general, the statements of the fulfillment of formalities on the documents that have been subjected to these formalities; 4 - the receipts, endorsements, guarantees, acceptances on bills of exchange, promissory notes and on sualtri bearer bonds; 5 - the minutes of the expert affidavit sworn on foot of the report; 6 - the notice of revocation of the mandate revoked the mandate. Art. 11 - The original and the copies of acts and documents must be written legibly, each line will contain no more 'than forty letters ni sheets of 10 cents, 40 and 80, nor more' than fifty letters in sheets of L . 1, 2 and 4. it will be permissible compensation between surpluses and d nze surfaces of letters of the various lines of the same sheet of paper. you can not exceed the number of the lines, or write outside those zones or in the paper margins. Art. 12
- The postage on acts subject to fixed tax on acts and writings from abroad, and on promissory notes, shall be canceled only by the Mortgage with the affixing of a calendar stamp, which will indicate the cancellation date. Exception will be made only pei postage applicti to received and alerts to the public, who may be canceled by the person liable for payment of taxes, through scritturazione date for alerts and signing receipts. The postage applied to the receipts and bills payment of direct contributions due to the State will be canceled dall'Esattore with his office stamp and postage for receipts of payments made by the state will also be canceled by the government Cashier with your office stamp. Art. 13. - It will be prohibited to apply the postage not perfect oc mposto of one or several postage, or make up for the inadequacy of the stamp paper stamped with postage due. Art. 14. - All indiscriminately acts, contracts, contact information, writings and documents of any kind and description subject to stamp duty, which are not fitted with this formality, or bear a stamp or a postage less than the requirement or, finally, they are in contravention of any of the provisions of this law, they can not be recorded, nor presented in court, nor mentioned in public documents, court judgments or decrees, so long as they have not discounted the taxes and related penalties. Art. 15. - It will be prohibited to judges, government officials, sliders and notaries to take measures or carry out official acts on the submission of documents which are in contravention of this Act. Art. 16. - The acts and writings from abroad, before they can make use in the Republic, will be subject to stamp duties prescribed by this law for the acts and writings written in the state, which will be discounted by applying of postage. Art. 17. - The stamped paper and postage, issued by the Government, will pay the following stamp duty and will have the name and the names as follows: - TABLES (PAG. 147-148 Second Supplement) - PART II. Application of stamp duty. SECTION 1. - stamp progressive tax. Art. 18. - The denunciations of inheritance will be subject to the following stamp duties, which will be settled on the total gross assets inherited as below; for a not super value. L. 500 L. 2 "" "over L. 500" "1000" 4 "" "" "1000" "10000" 8 "" top "" 10000 "16 it will be subject to this tax also exempt from inheritance tax succession because it is completely passive. this tax covered by this Article shall be served by applying on postage inheritance complaints, which will be canceled by the Mortgage either with the mark on the calendar. SECTION 2. - Bollo gradual fee. Art. 19. - the gradual tax, due on promissory notes and other trade effects mentioned in the third paragraph of Art. 4, it will serve through the use of special paper described in Table C Art. 17. Art. 20. - for effects or drafts exceeding L. 5000 the fee, calculated in lire a reason for every thousand pounds, will be paid through the application of postage in art. 17, sub. B. which may be canceled valid only by the Mortgage glue to affix the stamp calendar. Art. 21. - Pel calculation of tax bills exceeding L. 5000 of thousands fractions will be calculated for a full thousand. Art. 22. - The tax bills with the maturities of over one year will be doubled. Art. 23. - The promissory notes, bank checks, and other trade effects, from abroad, will be subject to stamp duty brought by this law, before he is allowed to use in the Republic. To this end they will be submitted to the Office of the Mortgages, which will cancel the postage that the person concerned has applied. Post Offices of Borgo Maggiore and Serravalle are allowed to cancel the postage stamp with the office applied to bills of exchange to which they are received for collection. SECTION 3. - Bollo fixed fee. Art. 24. - The fixed stamp duty will be payable by the use of the Article card. 17 letter. A, or by the application of postage according to the mandatory requirements contained in the following articles. Art. 25. - It will be compulsory to wear these kind of stamped paper for the formation of the acts and writings listed in this Article. A) they will write on paper by ten cents:
1 - acts, decrees, rulings and copies proceedings for the competence of the Justice of the Peace. B) they will write on paper by forty cents: 1 - copies of public and private documents issued for use of recording: 2 - copies of decrees authorizing purely incidental and also having the force of final, which the judge said in the special protocols of the causes civilians, which must be notified to the parties, prosecutors, witnesses and experts. C) they will write on paper by eighty cents: 1 - the copies of notarial deeds and Income Secretary and those of the private documents issued for the use of mortgage formalities; 2 - copies of the acts of notoriety; 3 - actions relating to the adjustments on Civil Status; 4 - certificates and copies of documents issued by the Ecclesiastical Authority; 5 - medical certificates; 6 - certificates, declarations, certifications, permits and other similar writings issued by officials or public offices, as well as certificates, declarations and statements sent by the Curia and the Ministers of Worship, when destined for civil use, excluding certificates, extracts, etc. falling under ett. D Numbers 9:18 and the criminal certificate of letter. E. D) You will write a paper on the lira: 1 - the originals, copies and extracts of the records of notaries and the Economic Secretary; 2 - originals of supporting private writings contracts of every kind, as well as descriptions, Perizi, findings and inventories; 3 - the copies, requests by individuals, the Council's decisions, the Congress and the acts of the Regency; 4 - copies and extracts of documents, certificates, documents and records deposited in the public archives; 5 - copies of the documents, permits and documents filed with the Ministers of Worship, when intended for civilian use; 6 - the resistance of complaints in the private action offenses; 7 - the registration mortgage notes and transcription; 8 - applications for each state, certificate, copy or extract and registration of charges for each mortgage; 9 - certificates, states, copies and extracts mortgage; 10 - originals and copies of the bill protests; 11 - the acts of a civil forward Commissarial Court in criminal proceedings; 12 - the eviction precepts; 13 - of the private auction notices; 14 - the requests for citizenship; 15 - the requests to the Government for the purchase of buildings; 16 - instances of strangers for admission in secondary schools and boarding school in the College of the Republic; 17 - instances to contribute to government auctions; 18 - certificates and extracts issued by the Land Registry; 19 - requests for volture and cadastral annotations. E) they will write on paper by two lire: 1 - criminal certificates. F) You will write on paper by lire four all and sundry acts of civil procedure relating to honorary jurisdiction, contentious or diesecuzione, and copies thereof, and all questions, issues, allegations and all acts, including powers of attorney ad lites that It is presented to the commissioner's Court or in judicial compromissariali or receiving them through the Chancellor or cursors before the said Court, and all actions relating to executive orders. The stamp duty provided for in the preceding paragraph will be inclusive of the registry in relation to powers of attorney ad lites and the executive orders. Among the acts mentioned in the first paragraph of the letter. F of this article will not be including the documents to be exhibited in court, will be taxed in the manner and to the extent specified in art. 26 letters. C and F when you are not among those instruments subject to stamp duty from the beginning. The judgments compromissariali have the same treatment in respect of stamp duty, those relating to the Tribunal of First Instance. Exception will be made pei judgments compromissariali required under heading LX Book II of the Statute, for whom the stamp duty referred to in the preceding paragraph shall be reduced in half. The documents referred to in subparagraph. C numbers 2, 3, 4, 5 e6, and the lett. And of this article and those referred to in letter. And the next article you will be able to fill out on paper free from stamp duty when they relate to poor people, provided in each act is recorded in the face of the poverty of the applicant by means of quotation of the certificate to that effect issued by the officer of the Civil State, or to be issued for use of work. Art. 26. - For acts and writings included in this article, that they were not drawn up in paper stamp of corresponding value or greater than the tax imposed to the same, this will be paid by means of postage, which will be canceled in the manner specified Article 12. It may require the application of stamp duty through the use of postage for the acts and
documents covered by the previous article when these are written to print, provided they are not yet equipped with signature of the parties, nor this is canceled or otherwise altered so. A) will be subject to the tax of five cents: 1 - simple receipts for sums greater than ten pounds and not more than one hundred pounds, when not result discharge of sums due under the written agreement, except for interest on mortgages and pei rents; 2 - printed or manuscripts that affix themselves to the public, excluding those put up by the government and the election; 3 - the receipts and bills of direct contribution payment due to the State for payments of less than ten pounds and up to fifty cents. B) will be subject to the tax of ten cents: 1 - simple receipts for amounts exceeding one hundred pounds, when you do not bring the discharge of sums due under the written agreement, except for interest on mortgages and pei rents; 2 - the receipts and bills payment of contributions owed to the State for direct payments exceeding L. 10. The receipts of payments that are made by the State, the taxes referred to in A and B will stay entirely by the lender load. For simple receipts described in A and B will be optional use of stamped paper of the corresponding tax due value. C) will be subject to thirty cents tax: 1 - the documents referred to in Article 28 is signaled when you appear before the Office of the Registry to be registered or s'inseriscano at public events or privat or they appear in court. If such documents to compose more 'sheets, the fee will be applied to each sheet. D) will be subject to the sixty cents tax: 1 - the repertoires of sheets which by law notaries are obliged to keep; 2 - the permits and licenses issued by the Police Authority. E) will be subject to the eighty cents tax: 1 - the copies, extracts and certificates relating to the acts of the Civil State. F) will be subject to a fee of lire: 1 - all the documents to perform in proceedings before the Commissioner's Court, where he motioned art. 25 letter. F, paragraph 3, or who appear before the Office of the Registry to be registered, or that fit into public or private documents, when they are not among those already covered by point C of this Article; 2 - report cards and school diplomas in secondary schools. G) will be subject to the five lire fee: 1 - all acts, sentences and copies relating to the judgments of Justices of Appeal, the Highest Judge of Appeal and the Special Judge. The rulings, before they can release a copy, will be presented, together with all the acts of the Conservative cause, which will cancel the postage applied to each sheet. Copies requested by candidates will also be forwarded by the Registrar to the Registrar, for the cancellation of the prescribed postage. Art. 27. - will be subject to stamp duty, by virtue of the size of the paper, by applying postage, from zero in the way ied art. 12, plans, types, drawings, demonstrations, calculations and other work of the engineers, architects, surveyors, accountants and liquidators, and the cadastral maps extracts. This tax will be paid as follows: up to 14 square decimetres L. 0.50 more than "" 14 to 20 "0.60" "" "20 to 30" 1, - over "" 30 "3 - PART III. acts exempt from stamp duty. Art. 28. - will be exempt from stamp duty, except as is provided for in articles 25 letter. and 3rd paragraph, and 26 letters. C: 1 - the acts emanating from the Supreme Authority of the Government and registers, documents, writings and papers pertaining to the exclusive of the State or the public service or application of tax laws, provided in the latter acts must be mentioned, before they are authenticated or signed, use their intended ; 2 - the petitions addressed to the Great and General Council; 3 - the requests addressed to the Regency, when it does not concern business disputes remitted to the ordinary way; 4 - the processes and criminal matters, with the exception of acts of a civil and withdrawal by lawsuit; 5 - the receipts and bills of payment of fees and charges collected by the registry Offices and Mortgages and the Land registry; 6 - all actions relating to guardianship, when the Law Commissioner, with his special decree, recognizing the opportunity of this measure in dell'esiguità view of heritage assets; 7 - acts and writings required for admission to primary schools; 8 - the secrets of Wills cards; 9 - the writings of election year; 10 - acts of enlistment in the militia of the Republic;
11 - copies and extracts of documents requested by the Government; 12 - the constituent acts of the cooperative societies and mutual aid; 13 - notices and invitations sacred; 14 - instances or requests for indigent persons, as long as their poverty results from a declaration of the Civil Status Officer attached to the request; 15 - the decisions and measures taken following the above instances, regardless of whether they are original or copy, or partial text, which will be delivered to the petitioner, provided it is mentioned in them the state of the same poverty; 16 - passports for foreign countries, including the documents needed to obtain them; 17 - all documents and records related to the recognition of natural children; 18 - the accounts and supporting documents of the accounting officers of the State; 19 - the life claims for the collection of pensions due from the State, and receipts, when the annual amount does not exceed three hundred pounds; 20 - the receipts issued by the needy for alms and relief efforts; 21 - actions relating to sommarissima Procedure in Cases of hand-directed; 22 - the recipes sent by doctors; 23 - the unsecured bonds for amounts or values ​​less than fifty pounds; 24 - Sheets of the repertoires of the acts subject to registration, which by law are required to hold the Economic Secretary and Chancellor of the Court. PART IV. Stamp in debt. Art. 29. - In the cases and in person interesting cases admitted to legal aid, under Law 20 December 1884 (2), can not take place as exemption from stamp duty, if in each act and each copy is not He cited the decision of the Congress of Lawyers for admission to free customers. Remain excluded the benefit of those documents, which at the time of the beginning of the causes or the date of the measures already were in contravention of the provisions of this Act. Art. 30. - In the four months from the day when they will be definitively completed, abandoned or transatte the causes in which they're interested persons admitted to the benefit of the poor, will be followed implement collection, an admitted to non-parties to free customers, the fees and costs in due notice; and what proportion of the sentence of the same parts in the costs of the action, or the portion of such expenses charged to the same parties in the transaction that put an end to the dispute. Policies where the poor, both for judgment and for the transaction, was to achieve a sum or an amount exceeding ten times of all taxes and charges r petibili, pay, within the same period, the fees and expenses for the acts in their interest under penalty, in case of delay, a fine equal to ten percent of the amount due from it. For the execution of the above is provided, the Chancellor, once the cause, will do the counting of sheets of paper used and other expenses and rights ipetibili and shall transmit the note by the Registrar, who will take care of the collection of taxes from the ricuperarsi as indicated in Article 73 of the registry Legg. In actions brought against the persons admitted to gr lished customers the plaintiff will be obliged to pay the fees and expenses you notice in due course, when the instance has been abated or lite is abandoned by express renunciation. In cases decided by the transaction, in which you face be recovered for fees and expenses, all parties will be considered solidly obliged to pay, notwithstanding any agreement to the contrary. Art. 31. - It will be liquidated in favor of the Clerk of the Court and the Registrar of a thirty percent premium on the debt recovered in fees to be divided in equal parts. PART V. Penalties - Fines - Requirements Art. 32. - In case of transgression of any of the provisions p rtate by this Act shall pay a fine of five lire, unless the contravention are not already covered by the application of a higher fine. Incur even in the five lire fine public servants and notaries who have issued measures or undertook acts and their office in support of documents that were in contravention of the present gge. Together with the fine will be due the following Members paid stamp duty or paid less. Art. 33. - You'll run into many fines as there are acts, toli and in contravention writings, although the same person has signed them, or made use of it. For the same offense, even if committed repeatedly in the same place, you will only have to pay a fine. Art. 34. - Of the fees and fines will be responsible for: 1 - Notaries authentic instruments; 2 - Contracting Parties to the bilateral private acts;
3 - private subscribers of unilateral acts, bills of exchange and other trade effects or any documents; 4 - those who disobeyed the mandatory provisions of this law. Art. 35. - The Conservator of Mortgages and the agents of the public force will be especially responsible, in the limits of their powers, to ensure the proper performance of this law and to ascertain contraventions. All other public officials will be obliged to denounce the Conservative contraventions committed in the acts that they will be presented, tr stopping the Conservative same act or in contravention wrote. Art. 36. - If the offender refuses to pay the fines immediately and the required fees, the Registrar will prepare a special report process, which will be sent together with the acts in contravention or written, to the Commissioner of Legg, to which, pursuant to art. 174 of the Criminal Procedure Code shall be referred to the relat decisions v fines on stamp duty. Art. 37. - Even after began the process will be allowed offenders to the payment of fines and stamp duties. Art. 38. - The proceeds of the fines provided for in Article 32 shall be payable to the agents of the public force, the discoverers of the fines, the right to share to the extent of a quarter of the same fines. Art. 39. - they will prescribe in three years due fines for contraventions of the provisions of this law. For other prescription does not make nor servibili nor producible acts and writings in contravention, without actual payment of fees and fines due. Art. 40 - For the legal right of the state to the tax recovery on criminal judgments, in art. 41, you will observe the terms set out in Section III, Title VII, Book II, Part I of the existing Criminal Code. PART VI. Taxes on criminal judgments. Art. 41 - The tax on criminal judgments, in the final subparagraph of Article 1 of this law, will be graded according to the amount of the sentence as follows: Infringements a) of the first and second bearing can condemn the simple fine - Fee L. 3, - b) of first Instance, bringing conviction to imprisonment for less than three months - fee "5, - c) of first Instance, bringing conviction to imprisonment, with or without a fine, for more than three time months - fee. "10 - Misdemeanors and supporting crimes conviction to imprisonment: from one day to one month L. 5 fee, - for more than one month to three months," "7, - more than three months to six months," "10 , - over six months to a year "" 15, - more than one year to three years' "25.- for over three years to five years" "40, - more than 5 years to 7 years" "50, - for over 7 years to 10 years "" 65, - more than 10 years to 15 years "" 90, - more than 15 years to 20 years, "" 120, - for more than 20 years to 25 years, "" 150, - for life "" 200, - Art. 42. - If the condemned will be two each of them will pay the entire fee decreased by twenty-five percent; and if convicted will be more 'than two each pay half of the prescribed fee. Art. 43. - When a criminal judgment will become final, the Registrar will send to the Conservative note of the legal costs, including any anticipated legal costs after the event, the fine or the fine, the judgment of the rights fee third, due from the condemned, provided the payment order issued by the Law Commissioner. Art. 44. -The Conservative take charge of the public tax credit, in the manner specified in the Regulations, and will handle the recovery by sommarissima procedure outlined by the law 30 August 1873 (3). Succeeding fruitless acts of collecting, the Conservative participation will give the Law Commissioner pei appropriate action. Art. 45. - The sums recovered by pei government securities referred to in Articles 41 and 43, less the rights of third parties, will be due to the Chancellery and the Preserved and a thirty percent premium to be divided in equal parts. Product of fines and penalties will be paid to the Discoverers a forty percent premium. Art. 46. -The Conservative and the Registrar of the Court shall be liable to payment of compensation of tax receivables which, by their negligence, will be affected by prescription. Art. 47. - The compulsory procedure for the collection of financial fees and penalties brought by this Law and the decision of the court disputes and rico is related to the application of this law, shall be governed by the rules set out in Articles 73, 74 and 75 the registry law. TRANSITIONAL PROVISIONS Art. 48. - From the day of implementation of this law will lose all effectiveness the previous laws on the stamp.
They will remain valid with respect to the acts, written documents compiled before that deadline. Art. 49. - They will remain due fines and court costs, taxes on criminal sentences and in due taxes due under the old laws and not yet collected. Pel recovery of those claims the rules of Articles will be observed 30, 31, 43, 44, 45 and 47 of this Act. Art. 50. - This Act shall come into force on 1 August 1918. 2.) Regulations. Art. 1. - The filogranata paper and postage will be kept in storage and sold on behalf of the state government from the Cashier. The public sale will be made by retailers kinds of deprivation of City of San Marino, Borgo Maggiore, Serravalle and the Office of the Register and Mortgages. The Clerk of the Court will be able to provide themselves directly by the Governmental Fund of stamped paper and the postage required for official acts. Within the respective limit of two hundred lire hundred pounds may be made to the Registrar and the Registrar of the Court the first administration of stamps, without the simultaneous payment of the price. Art. 2. - The premium for the sale of stamps made dgli pushers of deprivation, the Conservative and the Chancellor will be three pounds for every hundred pounds of its price. Art. 3. - Whenever will be found that a drug dealer kinds of deprivation is not equipped with the kind of stamps that is authorized to sell, or who have refused the sale or demanded a higher price than the number set, the Government may impose a fine not less than ten pounds, and if repeated, could also remove him from the exercise of the resale of the kinds of deprivation. Art. 4. - The Cashier Government is authorized to change, even an oral question, retailers kinds of deprivation, the Registrar of Ipotech and the Registrar of the Court, with other species of the same value, the amount of paper and postage that for valid reasons it could not be sold or that accidentally should taste. On the amount of changed values ​​will not be fac election but no premium. Art. 5. - The cancellation of postage by the Office of the Register and the Post Office of Borgo Maggiore and Serravalle, it will be done so that the calendar of the stamp impression rests partly on the postage and partly on leaf where the postage is found applied. For the impression it will be made use of ink for black color printing oil. Art. 6. - In civil cases, delivery of the judgment, when it is necessary to rise to reimbursement of taxes or costs you notice in due course, the chancellor, after the period referred to in Article. 30 of the Stamp Act, will build on plain paper the note of such fees and expenses on debt, straendola by the acts of the cause. This note, in duplicate, payment order was issued provided by the Law Commissioner, will be transmitted, together with the acts of the case, the Registrar, who, riscontratane the accuracy or provocatene appropriate adjustments, it will return n exemplary with the recall of its game, which will lit on the collection log. Art. 7. - The credit revenue for fines and criminal justice expenses and the rights of third parties arising from the memorandum sent by the Registrar pursuant to Article 43 of the Stamp Act, they will be paid for by the Conservative on its recovery log. A known example of it will be returned to the Clerk of coll'indicazione enrolled on the register match. Art. 8. - The Registrar, as soon as he took charge of the claims referred to in Articles 6 and 7, it will send by mail a notice of payment to debtors. The debtor must pay the sums indicated in the notice to the Office of the Registry within ten days. Spent fruitlessly that period, the Preserved and will proceed through the sommarissima procedure governed by the law 30 August 1873 (4). Art. 9. - The Conservative, within ten days dall'effettuata collection, will have to pay to those entitled to the sums owed to them, as are indicated in the notes communicated to him by the Chancellery, becoming its give receipts. Art. 10. - In case of enforcement Chancellor of the Tribunal shall pay immediately the sum obtained in the office of mortgages. Art. 11. - The notes of the civil and criminal justice costs must be kept by the Registrar in chronological order with reference to the relevant consignments of collection records. (1) entered into force with the 1st September 1981. - Stamp Act March 26, 1857, R. p. 278 - Rules of the Law on stamp, R. p. 297 - Stamp Act March 11, 1882, R. p. 330 - Law on Courts and financial measures March 29, 1897, R. p. 335.
(2) R.pag. 361. (3) R.pag. 347. (4) R.pag. 347.