New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-07-01

administrators, or other fiducisry capacity TO mako
return in the Inst schedule provided III this ACT.
to the proper officer Of internal revenue, OF The
anonnt Of his or her income, the income Of such
minors or persons as may be held IN trust as aforo-
! said, according TO the requirements herelabeiofo
stated, aud III OF neglect refusal 10 make sucA
return the Assessor Asstant Assessor shall asses
the amount Of his or her income and proceed there
after 70 collect the duty thereon in the manner
as il provided for in other cases of neglect refusal
10 furnish lists schedules in the general provisions
! of this act, where not otherwise incompatible ana
the Assistant Assessor u;ay increase the amount 81
the list or return Of any party making such return,
If he shall he satisfied that the s understaed
Provided That any party, in bis or her own behalf.
guardian or trustee as aforesaid, snaii De per-
mi;ted 20 declare ubder OATH or iirnaon, the form
and manner of which shall be prescribed by tue
Commissioner Of Internal Revenue, that be or she
was not possessed OF an income Of 500 liable 10 W
a.sessed according 10 the provions OF thls ACT, on
that be or she has been assessed elsewhere ana the
sauie year for an income duty, under authority Oh
the United States AID shall the-elpon he exemps
from az income duty; or, if the lis or return OF any
party shall have been increased By the Assistsns
Assessor, ia maDper as forefaid, he or she may %
permitted TO declare as Aforesaid, the amount OF has
or her ua income, the amount held 10 trust, -
aforesaid able to be assessed, as Aforesaid, and tne
same so declared sball be received "a The cum upon
hich duties are TO be assessed and collected.
stamp Dudes.
SEC. "a. And 6e IL further enacted, IhaS
on and after the first day OF October, 1867, there
ahs be levied collected and PAID 'or and IN respect
of the several instruments, matters and things mem
tioued aud described IN the schedule lmarke1 Bls
hereuno annexed or for or in respect OF the velIum,
parchment, or paper, upon which such Instruments
matters. or things, or any Of them, shall be wrt en-
or printed, by any person or persons or party VINO
shall make sign or issue the same, or for whose ire
or benefit the same eba be made, signed or
issued, the several duties or sums CT money ses
down in figures against the same, respectively, or
fo.&t. Alahl fntA
SEC. %. And be it further enacted, That
if any person on persons shall make sign, or ssue,
or cause 10 be made, signed, or lssue1 any instru.
ment, document or paper oil any klnO, or descnp-
ton whatsoever, without the same beng dniy
stamped for deuoting the duty hereby imposed there
on, or without having thereupon an adhesiye stamp
to denote said duty, such person or persons shah
incur penally Of $50, and such instrument, docu-
ment or paper Aforesaid shall be deemed invalid
and of no effect.
no stamp appropriated TO denote the duty charged
on any particular instrument, and bearing the name
Of such instrument the face thereof, shall be used
ior denoing any other duty VI the same amount or
If 50 need the same shall ne OF no avail
SEC. ~. And be it further enacted, That
TO velum, parchment, or paper, bearing stamp
appropriated by TO any particular instruments
hali Re used for any o her purpose, or If 90 used,
the same shall be Of no avail.
Sc. %. Aud be il further enacted, That
or procure TO be forged or counterieed, any stamp
or die or anv part of any stamp die, viii. shan
have been provided. made, or used in pursuance OF
this Get, shall forge, counterfeit or resemble, OF
cause or procure forged, connteeited, or re-
sembled the Impression any part OF the impress
sion Of any such stamp die, as aforesaid, Upon
any yellum parchment or paper, or shall stamp OF
mark or cause procure to be stamped or Marked
any vellun. parchment or paper, with any such
forced or coru,er,ited stamp die or part Of any
stamp or die ~ aforesaid with intent 70 defraud
the United States Of any Of the duties hereby i'm.
posed or any part thereof, or If any person SHAH
utter or SELL expose 20 sale, any We uIn, parcn-
ment, paper, article or thing, having thereupoo
the impression Of any snch countereited stamp or
die or part Of any stamp die or any such forged,
coun.erteited or reserbed impression, or part Of
impr esson, Aforesaid knowing the same respect
iyey 10 be Forged. confterieted, or resemb ed; o.
i any person shah knowingly any stamp or die
which shall have been 70 provided, made or used, 40
Aforesaid with intent TO defrand the United States;
or IL any person shall irauduleniy cut tear, or ges
Off or cause or procure TO be cut, torn, or got OF,
the impression OF ans stamp or die which shall have
been provided, made or used IN pursuance OF this
act from any yeum, parchment, paper, or any in
siruinont writing charged or chargeabie with any
OF the duties hereby inposcd; then, and in every
such case every person offending. and every per-
son knowingly ard willfully aiding. abettinR OF
assisting IN committing a"y such otense as aiofe-
said. shall be deemed guilty OF felony, and shall, GA
conviction thereof, forfeit The said counterfeis
ami the articles upon winch tuts arc piaSSuf
and be punished by line not exceeding one thousand
dollars and by imprisonment and confinement 10 nara
labor not exceeding i've years.
SIC o. And be il further enacted, Tbae
in any and all cases where an adhesive stamp shah
be used for denotpg any duty imposed by this act,
EXCEPT az hereinafter provided the person using
or axin2 the same shall write tbereupon the initials
of his name, deiace the same IN such manner a.
TO show clearly and distinctly that such stamp mas
been made use of, and that the same may not
again be used. And If any person shall irandulently
make use OF an adhesive stamp to denote any duty
,nposed by this &C, without efectsally cancelng
Snd obhierating such stamp, except as before mem
,ioned ne .he or they shall forfeit the sum Of so.
Provided, nevertheess that any proprietor or pro-
prieos Of proprietary articles or articles subject 70
stamp dnty under schedule Of this act shaii havo
the privilege Of furnishing without expense to the
United States in suitable form, 70 De approved ~
the Commissioner of Internal Revenue, his or their
own dies or designs tor stamps 10 be used thereon 70
be retained in tho possession Of the Commissioner OF
Internal Revenue his or their parae use which
shall not be duplicated TO any other person. That IN
ALI sses where such stamp used, instead OF bis or
their writing, his or ttelr initials, and the cato
thereon the said stamp sha be 20 affixed on the box,
bottle package, that IN opening the same or usng
the contents thereof the said stamp shall be eectuzl-
w desrOyed and in default thereof shaU be liable TO
the same penalty imposed for neglect TO aiix said
siamp as herenbetore prescribed IN this act. ANY
person who shall fraudulently obtain or Use any OF
the aforesaid stamps or designs therefor ana any per-
forging, or COuuereltinH, or causing, OF procdr~
inc IN. forging or counterfetlng any representation
likeness sililude or colorado imitation OF the said
last mentioned stamp, selling the same, or, being
merchant, broker peddler, or person dealing, In
whole or in part in similar goods, wares, merchani
disc manufactures preparations or sftiees or hoSo
designed for similar objects purposes, shall have
kuoSingly or iraudulenty in BIZ, her, or their pos
session any such forged, cOanterieiled likeness,
sniEtade Or colorado nitsdon OF the said Last mem
Toned stamp or any engayer OF printer who shall
sell or gye away such stamps shall be deemed guilty