The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-07-19


warrant there may be levied on such propert
rights to property, stocks, securities, and ey
! dences Of debt, . further sum, to be fixed m
stated in such warrant, over and above the sai
annual duty, interest, and penalty for non.pa,
ment, sufficient for the fees and expenses of sue
levy. And in oil cases of sale, 40 afaressid. III
certificate of such sale by the collector Or deput
collector of the sale, shall give title to the pu
chaser, Of all right, title, end interest of sue
delinquent in and to such property, whether tb
property be real or personal; and where the sui
ject of sale shall be stocks, the certificate !
said sale shall be lawful authority and notice 1
the proper corporation, company or association
to record the same on their books or record,
in the same manner as if transferred or assignee
by the person holding the same, to issue ne,
certificates, which shall be void whether can
celled or not; and said certificates OF sale of tb
collector, where the subject of sale shall be sc
curties or other evidences of debt, shall be goo,
and valid receipts to the person or party hoidin,
the same, IS against any person or persons, O
other party holding, or claiming to hold, posses
sion of such securities or other evidences o
debt. ssa 2&.
Sec SO. And be it further enacted, That i,
shall be the duty Of all persons of lawful age
and all guardians and trustees, whether suct
trustees are 90 by virtue of their Office as exec
utors, administrators, or other iduciary capacity
to make return in the list or schedule, as pro-
vided in this act, to the proper officer OF inter
nal revenue, Of the amount of his or her income
OF such minors or persons as may be held in
trust as aforesaid, according to the requirements
herenbefore stated, and in case of neglect or re.
tusal to make such return, the Assessor or As.
sistant Assessor shall assess the amount of bis
r Snnn ov,I~ has Ca. % H.
the duty thereon in the same manner as provid.
ed for in other cases of neglect or refusal to fur.
nish lists or schedules in the general provisions
of this act, where not otherwise incompatible,
and the Assistant Assessor may increase the
amount of the list or return of any party making
such, return, if be shall be satisfied that the
same is understated: Provided, That any party.
in his or her own behalf, or as guardian or trus.
tee, as aforesaid, shall be permitted to declare,
under oath or affirmation, the form and manner
of which shall be prescribed by the Commission.
er of Internal Revenue, that he or she was not
possessed of an income of 5000, liable to be az
sessed according to the provisions of this act, or
that be or she has been assessed elsewhere and
the same year for an income duty, under autho1i.
ty Of the United States shall thereupon be ex.
empt from an income duty; or, if the list or re.
turn of any party shall have been increased BY
the Assistant Assessor, in manner as aforesaid,
he or she may be permitted to declare, as afore.
said, the amount Of his OF her annual income, or
the amount held in trust, 40 aforesaid, liable to
be assessed, a. Aforesaid, and the same 30 de.
clared shall DO received as the sum upon which
duties are to be assessed and collected.
STAMP DUTIES.
Sec. "a. And be it further enacted, That on
and after the FIRST day of October, 1862, there
shall be levied, collected, and paid, for and in
respect of the several instruments, matters. and
things mentioned, and described in the schedule
(marked f, hereunto annexed, or for or in res
pect Of the yellum, parchment, or paper, upon
which such instrumental, matters, or things, or
any of them, shall be written or printed. by any
person or persons, or party who shall make, sign,
or issue the same, or for whose use or benefit
the same shall be made, signed or issued, the
several duties or sums of money set down in
figures against the same, respectively, or other.
wise specified or set forth in said schedule.
Sec. 95. And be it further enacted, That if
any person or persons shall make sign, OF issue,
or cause to be made, signed, or issued, any in
document, or paper of any kind, or
description whatsoever, without the same being
duly stamped for denoting the duty hereby i'm.
posed thereon, or without having thereupon an
0VuSSlvS 6Loup W VSuObC eoIO Outys euCu pcIeOu
or persons shall incur penalty of $50, and such
instrument, document, or paper, as aforesaid,
shall be deemed invalid and of no effect.
Sec. SO. And be it 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 denoting any other duty of the
same amount, or, if 90 used the same shall be Of
no avail.
Sec. 81. And be it further enacted, That no
vellum, parchment, or paper, bearing . stamp
appropriated BY name to any particular instru-
ment, shall be used for any other purpose, or if
80 used, the same shall be of no avail.
Sec. 80. And be it further enacted, that if any
person shall forge or counterfeit, or cause or
procure to be forged or counterfeited, any stamp
or die, or any part of any stamp or die, which
shall have been provided, made, or used In pur
suance of this act or shall forge, counterfeit or
resemble, or cause or procure to be forged ,coun.
terfeited, or resembled, the impression, or any
part Of the impression, of any such stamp or die,
as Aforesaid, upon any vellum, parchment, or
paper, or shall stamp or mark, or cause OF pro
cure to be stamped or marked, any vellum, parch
ment, OF paper, with any such forged or coun.
forfeited stamp OF die, or part Of any stamp or
die, % Aforesaid, with intent to defraud the
United States of any of the duties hereby impos.
ed, or any part thereof, or if any person shall
utter, or cell, or expose to sale, any vellum,
parchment, or paper, article or thing, having
thersupon the impression Of any such counter.
feited stamp or die, or part Of any stamp or die,
or any such forged, counterfeited, or resembled
impression, or part of impression, 40 aforesaid,
knowing the same respectively to be forged,
counterfeited, or resembled; or if any person
shall knowingly use any stamp or die which shall
have been 20 provided, made or used, as afore-
said, with intent to defraud the United States !;
or if any person shall fraudulently cut, tear, OF
get OF, or cause or procure to be cut, torn or
got Of, the impression Of any stamp or die which
shall have been provided, made, or used in pur-
suance Of this act, from any vellum, parchment,
paper. or any instrument or writing charged or
chsrgeable With any of the duties hereby impos-
ed !; then, and in every such case, every person
80 offending, and every person knowingly and
willtuly aiding, abettiDg, or assisting in com
mitting any such offsnse 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