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Maryland State Embossed Revenue Stamped Paper

(1845-1856)

The State of Maryland imposed a tax on certain finacial documents pursuant to the Act of March 10, 1845.  The taxes were in effect from May 10, 1845 through March 10, 1856.  Stamps were issued in the following denominations: 10¢, 15¢, 25¢, 50¢, 75¢, $1.00, $1.50, $2.00, $2.50, $3.50, $4.00, $5.50, and $6.00.

 

The tax applied to "every bond or obligation with a collateral condition of any kind or nature whatsoever." The tax rates for bonds or notes were as follows:

Above $100 but not exceeding $20010¢
Above $200 but not exceeding $30015¢
Above $300 but not exceeding $50025¢
Above $500 but not exceeding $1,00050¢
Above $1,000 but not exceeding $1,50075¢
Above $1,500 but not exceeding $2,000$1.00
Above $2,000 but not exceeding $3,000$1.50
Above $3,000 but not exceeding $4,000$2.00
Above $4,000 but not exceeding $5,000$2.50
Above $5,000 but not exceeding $7,000$3.50
Above $7,000 but not exceeding $8,000$4.00
Above $8,000 but not exceeding $10,000$5.50
Above $10,000 $6.00

 

 

10¢

(RM370)

15¢

(RM371)

25¢

(RM372)

50¢

(RM373)

75¢

(RM374)

$1.00

(RM375)

$1.50

(RM376)

$2.00

(RM377)

$2.50

(RM378)

$3.50

(RM379)

$4.00

(RM380)

$5.50

(RM381)

$6.00

(RM382)

 

 February 7, 1849, promissory note in the amount of $181.05.  Taxed 10¢ (RM370) as an obligation above $100 and not exceeding $200.   

Baltimore, Maryland, April 24, 1850, promissory note in the amount of $282.94.  Taxed 15¢ (RM371) as an obligation above $200 and not exceeding $300. 

Allegany County, Maryland, June 1, 1855, penal bond in the amount of $350.00.  Taxed 25¢ (RM372) as an obligation above $300 and not exceeding $500. 

 January 31, 1855, promissory note in the amount of $695.44.  Taxed 50¢ (RM373) as an obligation above $500 and not exceeding $1,000. 

Baltimore, Maryland, November 1, 1847, trustee's bond in the amount of $1,500.00.  Taxed 75¢ (RM374) as an obligation above $1,000 and not exceeding $1,500. 

 

 Baltimore, Maryland, August 13, 1846, promissory note in the amount of $1,704.07.  Taxed $1.00 (RM375) as an obligation above $1,500 and not exceeding $2,000. 

 Baltimore, Maryland, March 29, 1851, trustee's bond in the amount of $2,500.00.  Taxed $1.50 (RM376) as an obligation above $2,000 and not exceeding $3,000. 

 Washington County, Maryland, February 3, 1847, trustee's bond in the amount of $4,000.00.  Taxed $2.00 (RM377) as an obligation above $3,000 and not exceeding $4,000. 

Baltimore, Maryland, May, 1852, trustee's bond in the amount of $5,000.00.  Taxed $2.50 (RM378) as an obligation above $4,000 and not exceeding $5,000.  

Baltimore, Maryland, October 31, 1851, trustee's bond in the amount of $6,000.00.  Taxed $3.50 (RM379) as an obligation above $5,000 and not exceeding $7,000. 

 Baltimore, Maryland, March 13, 1850, trustee's bond in the amount of $8,000.00.  Taxed $4.00 (RM380) as an obligation above $7,000 and not exceeding $8,000. 

Baltimore, Maryland, June 3, 1851, trustee's bond in the amount of $10,000.00.  Taxed $5.50 (RM381) as an obligation above $8,000 and not exceeding $10,000. 

Baltimore, Maryland, May 19, 1851, trustee's bond in the amount of $15,000.00.  Taxed $6.00 (RM382) as an obligation above $10,000. 

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