, 1862-10-01
STAMP DUTIES.
In Force October l, 1862.

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ETAHP DUTIES. |
SECTION a, And Be- 4 fxy4Aer e,,aesa1. That
on aud after the fifst day Of October. eirhteen
hundred and at1ty-two, tdere shall be levied,
several Instruments, matters and tniues men
TONED and described In The schedule {marksd
b hereunto annexed, or for or in resDect of
The vellum, parchment or paper upon which
such Instruments, matters Of things, or any
of them, shall be written OF printed, by any
pereou or persons, or party Who shau make.
sign or issue the same, or for whose use OF
benefit the same shall be msde, signed or H.
eued, the several duties or sums Of money set
down In figures against the game, respective
II, or otherwise specified or seFf forth IN the
eaid schedule.
person or persons. shall make, sien, OF issue,
or cause to be made, signed, or issued, any
Instrument, document, or paper Of any kind
or description Whatsoever, without the same
being duly stamped for denoting the duty
hereby imposed thereon, OF without having
thereupon an adhesive stamp to denote said
duty, such person or persoas shall incur =
penalty Of fifty dollars, and such instrument.
document, or paper, as Aforesaid. shall be-
Gcemtd invalid and Of no effect.
6Ec. 6. Ar.d be ii further enacted, That no
e!dnp tppIopll3Ie0 10 0tnote taa dQtY
charged On any particular instrument, and
bearing the name Of such Instrument on the
face thereof, shall be used for denoting any
other duty Of the same amount, or if SO used
the same shan be Of no avail,
Sec. 81 And be it further enacted, That no
appropriated by name to any particular IN
etrument, shall be uEed for anY other purpose,
or if so used the same ehall be Of no avail.
Sec, 98. And be It further ena<ted. That
If any person shall forge or counterfeit, OF
cause Or procure to be forged or counter
stamp or die, which shall have been provided,
made, or used in pursuance Of this act, OF
eha1l forge, counterfeit, or resemble, or cause
or procure to be forged, coulterfeited, or re-
eenlblcd, the Impression, or any part Of the
impression Of any such Stamp or die. "a afore-
said. upon any ye1lum, parchment. or pape..
OF stall stamp or mark. or cause Or procure
TO be stanped or marked. any yel1um. parch-
ment. or paper. with any such Eor1ed or coun-
terfeited stamp OF die. or part Of anY stamp or
die, as aforesaid, with intent to dsfraud the
United States Of any Of the duties hereby i'm
stall utter, OF sell, or exposo to sale. and rel
INN. parchment. or paper. articIe. or tbi1r.
| having tbereupon the impression Of auv such
counttrfeited stamp or de, or any part Of any
| stamp or die, or any such forged. counterfeit
| ed, or resenlbled. impression. or part of i'm.
| IL
epectiyeiy to be forged, counterfeited. or re-
| eembled or If any person shall Knowingly
use any stamp or die which shall haye been
! 20 provided, made, OF u:ed, az aforesaid, with
| intent to aefraud the United States; or II any
person shan frauduiently cut, tear, OF get oi,
| of. the impression OF any stamp or die which
| shall have been provided. made. or used iu
! pursuance Of this act, from any yelIum, parch,
ment, or paper, or any instrument or writ1ne
charged Of chargeable with auY Of the dutie;
hereby imposed, then, and in every such case
knowingly and YilfullV aiding, abet:ipr, o,
assisting In committing any such ofIensc, q;
atoIesaid, shall be deemed guilty OF felony
and shall, on conviction thereof, forfeit the
said counterfeit stamps and the articles upot
which they are placed, and be punished b,
fine not EXCEEDING one Thousand dollars, anii
bv i1nprisopmeut and confinement to hart
labor rot exceeding Eve years,
sEo 99. And be It further enacted. That I,
any ard all casts where an adhesive staml
sha,i he used far i1enotinp anv intv imnnse,
EV ~ Tia H. sct cSeent ~ Rerr;naft4T! ! !nroT;ded
tie ne7son using or affixine the same shaj
wrifr tI,erennnn The initials If hi. name m,
the dste r;nen xh;ch the same shs11 h Al
tanhad ar Espd co that +ha same may m
aga;n he nsed' Ana If anv nerson slna1
m peua Make nse pa ~ m % spsV pssnun ata s1a
n 5ennte INV 3ptv ;mnose3 Nv th;a at VIII
M - etiac{naI1r cance,1;ny and ohl;sarat;n
snch Stamns evcert a. hefnFe mentfnna5 h.
she ~ thpv shal, fnrfsit the snm
f;f,vn dotiaTs. P1ov;t1tJ. 1e,yrI5ezexs' Tha
ong nTnnr;tfor or nrnn,;etors ~ nronr
at5 at, par;.3ee NJ - ,rt;c}es snh;ect IN stam
3n4y nnaar schednla Z! NJ fhis art aha
| hara +he nr;r;1ere ~ fnnishinr w3thnnt ~
nenee to ihe Tn7ted 2tates. in srit,h1e firm
10 be approved by The Commissioner Of Inte
NJ, Be1enne h;s ~ fl1efr own dies or desi,rr
Ia "a - a e sa " % tbprec1 W. t he "a retai5p
!, | - ~ r.
tarno1 Rnvenra fnr h;a nr thcir sanarate us
wh;oh eba1I rnt he dnn1;cafed to any ntht
3 nerson Thst in nj csses where smell stnm
= Is used. Instead Of bis or their writing his
the;T inifi,Ia and tbe date thereon. the sa
. stamn ehali he so affixed on the boy, botslst
. nacSare. eth That It. nn oneaing II the M sane or usi1
> fhe contents t?,ereaf the said stamp shall |
: effectnaljv DESTROYED: and in n'defluit there
, sball he liable to The same 1enaltv impost
for neglect to affix said STANG as hereinbefo
. prescribed by this act, ANY person who shs
fauduicntiy obtai1, or Csc any Of the aforesa
9 stamps or designs therefor, and any perst
4 forging, or counterfeiting, Or causing Or pr
curing the forging or counterfeiting any re
e 1esentation, likeness, similitude or colorah
d imitation OF the said last mentioned stamp,
. sny eDg!1ayer or printer - Who shan sell Or 81
ing merchant, broker, pedller, or pers!
J. dealing in whole Of in part, in similar gooi
wares, merchandise, manufactures, prepa
II tionE, or articles, or those designed for siu
l, lar objects or purposes, shall have knowing
n or ttandulent]y in his, her, OF their possessi
0 any such forged, counterfeited likeness, sim
;; itude, or colorado imitation Of the said |:
T. mentioned etanp, shall be deemed guilty o
L. misdemeanor, and, upon conviction there
Il shall be subject to all the penalties. fines, q
Q. forfeitures prescribed in section ninety-thl
e Of this act.
9EC. 100. And 5e It further enacted, That
y any person or persons shall make, sign,
at Issue, OF canse to be made, signed, or issu
N or shall accept or pay, or cause to be accep
ef or paid, with design to evade the payment
ae any stamp duty, any bill OF exchange, draft
Y; order, or promissory note for the payment
~ money, liable to any Of the duties imposed
ne this act, without the same being duly stamp
or having thereupon an adhesive stamp
ID denoting the duty hereby charged thereon,
ae she, or they Ehall, for every such bill, DR.
e. en order, or note, forfeit the sum OF two hund
us dollars.
Les Sec. M1. And be it further enacted, That
- acceptor or sccept0rs of any bill OF eKcha1
Ae or order fer the payment of any sim OF mo-
~ drawn, or purporing to be drawn, in aug
= eign country, but payable in the United Sta
- shall, before paying or accepting me eal !,
81 ~ place thereupou stamp, indicating tne q
'Ae upon the Fame, as the law requires 1of fnl
of bills Of exchange or Pr9misso5y I. noIes ;a
~ -. NO bH Of exchange shall 6e PAD or negosla
~ without such stamp; and Il any person s.
ss- Is Fay or negotiate, or offer in payment, Or
r. r. ceiye or take in payment, any such draft
W. order, the person or persons so offend
ms eha1l forfeit the sum of one hundred dol!a
u SEC. 1o2. And be it further enacted, That
-. Commissioner Of Internal Revenue be, an
3as na hereby, authorized to sell to and supply
t nts lectors, deputy collectors, pos.mas!ers, s!s,