Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-08-07
STAMP DUTIES.

Il
tobcr, eighteen hundred and sixty-two,
there shall be levied, collected, and
paid, for and in respect of the several
matters, and things men,
toned, and described in the schedule
marked b. hcrcunto annexed, or for
Or in respect of the vellum, parch-
ment, or paper upon which such in
matters, or things, or any
Of them, shall be written or printed,
by any person or persons, or party
tho shall make, sign or issue the
same, or for whose use or benefit the
shall be made, signed, or issued, the
seqeral duties or sums of money set
down in figures against the same; re-
spectively, or otherwise specified or
set forth in the said schedule.
Sec 95. And be it further enacted,
That if any person or persons shall
make, sign, or issue, Or cause to be
made, signed, or issued, any instru-
ment, document, or paper of any kind
or description whatsoever, without
the same being stamped for denoting
the duty hereby imposed thereon, or
without having thereupon an adhesive
stamp to denote said duty, such per-
son or persons shall incur q penalty
Of fifty dollars, and such instrument,
document, or paper, as aforesaid shall
be deemed invalid and of no effect.
Sec. 96. 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 SO
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 instrument,
shall be used for any other purpose,
or if SO used the same shall be Of no
avail.
Sec. 90. And be it further enacted,
That if any person shall forge OF
counterfeit, or cause or procure to be
forged or counterreited, any stamp or
die, or any part of any stamp or die,
which shall have been provided, made,
or used in pursuance of this act, or
shall forge, counterfeit, or resemble,
or cause or procure to be forged, coun-
forfeited, or resembled, the impression,
or any part of the impression, Of any
such stamp or die, as aforesaid, upon
any vellum, parchment, or paper, oil
shall stamp or mark, or cause or pro
cure to be stamped or marked, any
vellum, parchment, or paper, with any
such forged or countcrteitcd stamp OIL
die, or part of any stamp or die, as
aforesaid, with intent to defraud the
United States Of any Of the duties
hereby imposed, or any part thereof,
or if any person shall utter, or sell,
or expose to sale, any vellum, parch-
ment, or paper, article or thing, hav-
ing thereupon the impression Of any
such counterfcited stamp or die, Or
any part OF any stamp or die, or any
such forged, counterfeited. or rcscm-
bled impression, or part Of impression
as aforesaid, knowing the same re.
spcctivcly to be forged, counterieited
or rcsemblcd or if any person shall
knowingly use any stamp or die which
shall have been SO provided, made, OIL
used, as aforesaid, with intent to dc.
fraud the United States or If any
person shall lraudulcntly cut, tear, Oh
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 pursuance
Of this act, from any vellum, parch-
ment, or paper, or any instrument or
writing charged or charSeable with
any of the duties hereby imposed,
then, and in every such case, every
person so offending, and every person
knowingly and wilfully aiding, abet-
ting, or assisting in committing any
such offence as aforesaid, shall be
deemed guilty of felony, and shall, on
thereof, forfeit the said
counterfeit stamps and the articles
upon which they are placed, and be
punished by fine not exceeding one
thousand dollars, aud by imprison-
nent and confinement to hard labor
not exceeding five years.
Sec. 90. And be it further enacted,
That in any and all cases where an
adhesive stamp shall be used for de-
noting any duty imposed by this act,
except as hereinafter provided, the
person nsing or ailixing the same shall
write thereupon the initials Of his
name, and the date upon which the
same shall hc attached or used, SO
that the same may not again be used.
And if any person shall fraudulcntly
make use of an adhesive stamp to dc.
note any duty imposed by this act
without so efiectually cancclling and
oblitcrating such stamp, except as be-
fore mentioned, he, she, or they shall
forfeit the sum of fifty dollars Pro-
vidcd, nevertheless, That any propri-
etor or proprictors Of proprietary ar
ticle, or articles subject to stamp du.
ties under schedule q of this act, shall
have the privilege of furnishing, with
out expense to the United States, in
suitable form, to be approved by the
Commissioner of Internal Revenue,
his or their own dies or designs for
stamps to be used thereon, to be re-
tanned in the possession of the Com
missioner of Internal Revenue, for his
Dr. their separate use, which sha | not
be duplicated to any other person.
That in all cases where such stamp is
used, instead Of his or their writing
ais or their initials and the date there.
Oh the said stamp, shall be SO affixed
On the box, bottle, or package, that
N opening the same, or using the con
tents thereof, the said stamp shall be
eiiectually destroyed and in default
thereof shall be liable to the same
penalty imposed for neglect to ailix
said stamp as hcreinbefore prescribed
in this act. Any person who shall
raudulentiy obtain or use any of the
Aforesaid stamps or designs therefor,
md any person forging, or counter
citing, or causing or procuring the
orging or counterfeiting any repre-
'entatlon, likeness, similitude, or
;olorable imitation of the said last