North Branch democrat. [volume] (Tunkhannock, Pa.) 1854-1867, 1862-10-08
EXTRACT FROM THE NEW TAX Law
stamp Duties

FIFTY DOLLARS PENALTY FOR NOT AFF1xING
STAMP TO DOCUMENTS OR PAPERS.
Section 95. Aad be 1t further enacted, That
if any person or persons shall make, sign, or
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 du-
ty hereby imposed thereon, OF without having
thereupon an adhesive stamp to denote said
duty, such person or persons shall incur pen
atty OF fifty dollars, and such instrument, doc
ument or paper, as aforesaid, shall be deemed
invalid and of no effect.
TWO HUNDRED DOLLARS PENALTY FOR NOT AT
FIXING STAMP TO AN INLAND BILL OR EX-
CHANGE, PRoMIsSoRY NOTE, ETC.
Sec. 100. And be ii further enacted, That
if any pereon or persons shall make, sign, or
issue, or cause to be made, signed or issued,
or shall accept or pay, or cause to be accepted
or paid, with design to evade the payment Of
any stamp duty, any bill of exchange, draft or
order, or promissory note for the payment of
money, liable to any of the duties imposed by
this act, without the same being duly stamped,
or having thereon an adhesive stamp for de-
noting the duty hereby charged thereon, he,
she, or they shall, for every such bill, draft,
order, or note, forfeit the sum of two hundred
dollars
ONE HUNDRED DOLLARS PENALTY FOR NOT AF-
FIXING STAMP TO FOREIGN BILL OF FIX
CHANGE, ETC.
Sec. 10l. And be 1t further enacted, That
the acceptor or acceptors of any bill of ex
change, or order; for the payment of any sum
of money drawn, or purporting to be drawn,
in any foreign country, but payable in the
United States, shall, before paying or accept
ing the same, place thereupon stamp, ind-
eating the duty upon the same, as the law re-
quires for inland bills of exchange or promis.
sorry notes, and no bill of exchange shall be
paid or negotiated without such stamp and
if any person shall pay or negotiate, or offer
in payment, or receive or take IN payment ANY
such draft or order, the person or persons so
offending shall forfeit the sum Of one hundred
dollars.
STAMP INTENDED FOR ONE PURPOSE MUST NOT
BE USED FOR ANOTHER.
Sec. 96. And be 1t further enacted, That
no stamp appropriated to denote the duty
charged on any particular instrument, and
bearing the name of such instrument on the
face thereof, shall be used for denotiDg any
other duty of the same amount, or if so used
the same shall be of no avail.
Sec. 81. And be it further enacted, That no
velum, parchment, or paper bearing stamp
appropriated by name to any particular instru-
ment, shall be used for any other purpose, or
if so used the same shall be of no avail.
EVERY STAMP MUST BE CANCELLED AT THE TINE
1T is USED, BY HAVING THE INITIALS OF THE
PARTY USING 1T WRITTEN ON IT, UNDER
PENALTY OF FIFTY DOLLARS.
Sec. 80. And be it further enacted, That in
any and all cases where an adhesive stamp
shall be used for denoting any duty imposed
by this act, except as hereinafter provided,
the person using or affixing the same shall
write thereupon the initials of his name, and
the date upon which the same shall be attach
ed or used, so that the same may not again
be used. And if any person shall fraudulent
1y make use of an adhesive stamp to denote
any duty imposed by this act, without so eff
fectually cancelng and obliterating such
stamp, except as before mentioned, he, she or
they shall forfeit the sum of fifty dollars.
PENALTY FOR USING STAMP A SECOND TIME
Sec. 90. And be it further enacted, If any
person shall fraudulently cut, tear, or get off,
or cause, or procure to be cut, torn or got off,
the impression of any Stamp or Die, which
shall have been provided, made, or used in
pursuance of this act, from any vellum, parch-
ment, or paper, or any instrument or writing
charged or chargeable with any of the duties
hereby imposed, then, and in every such case
every person so offending, and every person
knowingly and willfully aiding, abetting, or
assisting in committing any such offence, as
aforesaid, shall be deemed guilty of felony,
and SHALL on conviction thereof, forfeit the
said counterfeit stamps and the articles upon
which they are placed, and be punished by
fine not exceeding one thousand dollars, and
by Imprisonment and confinement to hard la
Dor not exceeding five years.
PENALTY FOR PREPARING DRUGS, ETC, FOR
CONSUMPTION OR SALE WITHOUT STAMPS.
Sec 107. And be 1t further enacted, That
On and after the first day of August, eighteen
hundred and sixty-two, no person or persons.
firms, companies, or corporations, shall make,
prepare, and sell, or remove for consumption
Va ooiS, oA AnCOtS'nCos pICpdEdLiOUS, COLL
positions, articles, or things, including per-
fumery, cosmetics, and playing cards, upon
which duty is imposedby this act, as enum-
Grated and mentioned in schedule G, without
affxing thereto an adhesive stamp or label
denoting the duty before mentioned, and in
default thereof, shall incur penalty of ten
dollars,
TIME WHEN THE LAW GOES INTO EFFECT.
The first tax will be assessed as on the first
day of September, 1862, without regard to
the time when the assessment may be actual =
ly made. This does not apply to stamp du-
ties, which, by the act, are not required until
October lst, 1862.
MANUFACTURERS.
The law relating to manufacturers take eff
feet Immediately. The following is an cpl
tome -
All person or persons, corporations, part