Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1862-07-26

neglect or refuse to pay the same, the amount due
shall be lien in favor of the United States from the
time it was due until paid with the interest penal
ties, and costs that may accrue in addition thereto,
securities and debts of every description from which
the income upon which said duty is assessed levied
fault of the payment Of said duty for the space Of
thirty days, after the shall have become due, and
be demanded as aforesaid, said lieu may be enforced
by disrant upon such propert, rights to property,
holden; and flor this purpose the commissioner of in
terna revenue upon the certificate of the collector
deputy collector, that said duty is due and unpaid
for the space of ten days after notice duly given Of
the levy Of such duty, shall issue warrant, in form
and manner to be prescribed by said commissioner of in
terna under the directions of the secretary of
the treasury and by virtue of such warrant there may
securities, and evidences OF debt, further sum, to be
fixed and stated in such warrant and above the said
annual duty, interest and penalty for payment Su
hcent for the fees and expenses of such levy And in
all of SALE aforesaid the certificate of such sale
by the collector deputy collector of the sale shall
give title TO the purchaser of all right title and interest
Of such delinquent and such property whether the
property be real personals and where the subject
sale shalt be stocks the certificate said sale shall be
company or association to record the same on the books
records, in the same manner if transferred
signed by me person or party holding the same to issue
new certificates Of stock therefor in lieu of any original
celed not; and said certificates of sale Of the collector
or deputy collector where the subject of sale shall be
securities other evidences of debt shall be good and
valid receipts to the person or party holding the same
as against any person or persons or other party holding
or claiming to hold possession of such securities or other
Sect 90. And be it further enacted that shall the
trustees whether such trustees by virtue their
office executors administrators, other ducary
pacty to make returns in the list schedule
vded in this act. to the proper officer Of internal
ue OF the amount OF his or her income or the income Of
such minors persons may be held in trust aore
said according to the requirements hereinbeore stated
and in OF neglect refusal to make such RETURN the
assistant shall the amount of
his or her income, and proceed thereafter to collect the
duty thererom in the provided the
other of neglect and refusal TO furnish lists
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 vi any
party making such return If he shall be satisfied that
the same is understated: Provided, That any party
In his or her own behalf or as guardian or trustee,
aforesaid shall be permitted to declare under oath
hrmation the form and manner of which shall be pre-
scrbed by the commissioner of internal reyenue that he
dollars liable to be assessed according to the provisions
OF this act that he she has been assessed elsewhere
and the same year for an income duty under authority
of the United States and shall thereupon be exempt
from an income duty; if the list return of PAL
manner aforesaid he or she be permitted to de-
clare aforesaid the amount OF his or her annual income,
or the amour Iheld In trust, aforesaid liable to be
sessed, aforesaid and the declared shall be
received the upon which duties to be assessed
STAMP DUTIES.
Sec. a. And be it further enacted, That and after
the first day of October, eighteen huni ed and sixty
two there shall be levied collected an paid for and in
mentioned and described in the schedule ked b here
unto annexed for or in respect of the veum parchment
| or paper upon which such Instruments matters or
things, or any of them, shall be written printed by
any person or persons, or party who shall make sign
or issue the same, for whose benefit the
shall be made, signed ssIed the several duties
sums of money down in figures against the same,
respectively or otherwise specified set forth in tho
| said schedule.
Sect 95 AEd be it further enac that If any person
sia make sign or issue, to be made
signed or issued any instrument document or paper Of
any kind ordescription whatsoever; without the same
being duly stamped for denoting the duty hereby i'm
posed thereon without having hereupon an adhesive
incur penalty of fifty dollars, and such instrument,
document or nsper as aforesaid shall be deemed inva
Sect. &c. And be 1t further enacted. that stamp ap
prOprated to denote the duty charged particular
n
the face thereof shall be used for denoting any other
duty of the same amount or if 50 used the same shall be
Sect 81. And be 1t further enacted that vellum,
parchment, or paper bearing stamp appropriated by
name to particular instrument shall be used for
any other purpose il used the shall be Of no
9S. And be il further enacted that II any person
shall forge or counterfeit, or procure to be
forged countcrtcted stamp die any part of
stamp die, which shall have been provided made
or used in pursuance Of this act or shall forge counter
felt resemble procure to be forged coun
ereed or resembled the impression or any part of the
impression Of such stamp die, aforesaid,
any Nelum, parchment, or paper, or sha stamp OF
mark cause procure TO be stamped or Marked
countereited stamp or die or any part of any stamp
die, aforesaid, with intent to defraud The United
thereof or If any sh al utter SELL expose to
sale any vellum parchment paper article or thing
ieted stamp or de or any part OF any stamp OF oe or
or part of impression, aforesaid, knowing the same
respectively TO be forged, cOunteeited resembed
or # any shall knowingly any stamp die
aforesaid with intent to deaud the United sta es
any person shall fraudulenty cut tear get Of,
procure be cut got of, the impress
sion ofany stamp die which shall have been provided,
made or used IN pursuance of this act from any yenm
parchment. or paper, or any instrument or writing
charged or chageable win any OF the duties efeRy I'M
posed then. and in every such every person so
offending and every person kno" ingly and wiliuy aid
as aforesaid shall deemed guilty felony and shall,
conviction thereof 0rfe the said counterfeit stamps
punished by fine not exceeding one thousand dollars
and by Imprisonment and confinement to hard labor not
Sec 3d. And be Il further enacted, that in any and
all where adhesive stamp shall be used for de-
noting duty imposed by this act except hercipaf
ter provided the person using or afxng the same shall
write thereupon the initials Of his pame and the date
upon which the shall be attached or used, that
the same may not again be used And If any person
note any duty imposed by this act without eecuay
canceng and obcrating such stapp, except as before
dollars provided nevertheless that any proprietor
proprietors Of proprietary articles or articles subject to
privilege of furnishing, without expense to the United
States, IN suitable form. TO be approved by the commits
sOners of internal his or their own ees or de-
signs for stamps to be used thereon be retained In the
possession Of the commissioner Of internal revenue for
his or their separate use which shan not be duplicated
TO any other person That in all cases where such stamp
is used instead ofhs their writing his or their initials
and the date thereon, the said stamp shall be so affixed
on the box bottle or package that in pening the same
efectuay destroyed aud In default thereof shall be
liable to the same penalty imposed for NEGLECT to ax
person who shall irauduently obtain use any of the
aoresaid stamps or designs therefor ana any person
=
forging or counteeiting any representation likeness,
sinitude, or colorado imitation Of the said asmen
toned stamp. any engraver printer who shall sell
give away sal stamps or selling the same, OF beinga
merchant broker, peddler person dealing, in whole
or In part in similar goods wares merchandise,
factures prepa atoms articles those designed for
similar objects purposes, shall have knowingly or
fraudnlenty in his her or their possession any sIch
forged couniereited likeness smilitude or colorado
imitation Of the said last mentioned stamp, snail be
deemed guilty of mis1emeanor. and upon convctl0n
thereof shall be subject to all the penalties mes and
forfeitnres prescribed In section nnetyhree Of this act
Sect 00 And be II further enacted that any person
persons shall make, sign or issue or cause 70 DC
he accepted paid with design 10 evade the payment
Of stamp duty, bill of exchange drait or order,
or prOmssory note, for the payment Of money, liable to
any of the duties imposed By this act without the same
being duly stamped, having thereup0n an adhesive
he she, they shall for such bill, draft order
note, forfeit the sum of two hundred dollars.
Sect l0l. And be II further enacted, that the accept0r
acceptors or any bill Of exchange or order Tor the
payment OF any sum Of money drawn, or purportlDR 10
be drawn, IN any foreign country but paylbie IN the
place thereupon stamp, indicating the duty upon the
same the law require tor inland bills Of exchange or
promssory notes; and bill exchange shall be paid
or negotiated without such stamp and II any person
shall paw negotiate offer in payment, receive
or take in payment any such draft or ORDER the person
dred dollars
Sect lO3, And be II further enacted, that the commits
sOneI OF internal revenue be and Is hereby authorized
sell to and supply collectors deputy collectors post.
masters statOners or any other persons at his dscre
ton, win adhesive stamps or stamped papers, veum,
parchment as herein provided for, upon the payment
at the .ime Of delivery, Of the amount OF duties said
stamps stamped paper, vellum parchment sold or
supplied represent and may thercupOn allow and deduet
from the aggregate amount OF such stamps as aforesaid
the sum Of not exceeding five per ceutum commission
TO the collectors posmasters, statoner or other puT
chasets; nut the cost Of any paper yeun, or parch-
mcnt shall be added 10 the amount after deductng the
allowance ofper centum as aforesaid; Provided that no
commission shall be allowed sum 80 sold
or supplied ofcss amount than nfty dollars And pro-
yldcd uriher that any proprietor or propreon Ofar