Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1862-11-01
Rnxcnnc under the directions Of the Secretary Of

sum- TO bc fixed and stated in such warrant, ove
and above the said annual duty, interest, and pen
pei,ses of such levy. And in nIl cases Of sale as
aforesaid the certificate of such sale by the colcc-
tor deputy collector of the sale, shall give tt.
TO tho purchaser of all right, title and interest OF
such delinquent in and to such property, whcthe'
the properly he real or personal; and where nc
subject of sale shall he stocks the certificate VI SAID
sale shall be lawful autl,or.i! and notice to IN.
proper corporation. company or association, 10 re
cord the same on the books Or records, iii the same
manner us if transferred or assigned by the person
or party holding the sanc to s.uc lc" certificates
of stock therefor in lieu Of any original or pro-
certificates which shall be void, whether cancelled
or not and said certificates Of sale Of the cocco,
or deputy collector, where the suhirc, OF sale shall
be securities other evidences Of debt, shalt he
good and valid rcce pts 10 the person or party hold
ing the same, Us against any person or PERSONS o.
other party holding, or claiming to hold, possession.
of such securities or other evidences Of debt.
See. %. And DC it further enacted, That il shall
be the duty of all persons Of lawful age. and all
guardians and trustees, whether such trustees are so
by virtue of their office executors administrators.
or ether tduciary capacity. to make return III the
list or schedule provided in this act, to the pro-
per officer Of internal revenue Of the amount OF his
her income or the income OF such minors or per-
as may be held in trust rs aforesaid accruing
to the requirements hercinhefore stated, and in case
of neglect or refusal to make such return. the asses
sor or assistant assessor shall the amount Of
his or her income, and proceed thereafter to collect
the duty thereon in the same manner ~ is provided
for in other of neglect and refusal to furnish
lists schedules in the general provisions OF this
act, where not otherw Use Incompatible, and the as
sstant assessor may increase the amount OF tho list
return Of my party making such return, IT he
shall be satisfied that tho same is undcrstated Pro-
vidcd That any party, in bis OF her own behalf or
"a guardian or trustee, Us aforesaid, shall be per-
mited to declare under oath atfrmation the form
and manner of which shall be prescribed by the
Commissioner of Internal Revenue, that he or she
was not possessed OF an income OF six hundred dol
lars liable to be assessed according to the provisions
of this act that he she has been assessed else
where and tho same year for IN income duty, under
authority of the United States. and shall thercupon
be exempt from an income duty or, If the list or
of any party shall have been increased by the
assistant in manner Us aforesaid he or she
may be permitted to declare aforesaid the amount
of his her annual income, or the amount held in
trust as aforesaid, liable to lie assessed as atore
said and the same declared shall be received as
the sum upon which duties To he assessed and
collected.
STAMP DUTIES.
Sec. o.. And he ii further enacted That on and
after the first day of October eighteen hundred and
sixty-two there shall be levied collected and paid
for and in respect Of the several instruments. mat
tiers, and things mentioned. and described in the
schedule (markcd B) hcreunto annexed, or for or in
respect of the yellum, parchment, or paper upon
which such Instruments matters, VI things, or auy
of them, shall be written or printed, by any person
or persons, or party who shall make, sign. or issue
the same, for whose use or benefit the same shall
be made, signed Issued, the several duties sums
of money set down in figures against the same, re-
spcctvely, otherwise specified or set forth in the
said schedule.
See. 95. Aud be it further enacted, That if any
person or persons shall make. sign. or issue, or
cause to be made, signed, issued, any instrument,
document. or paper of any kind description what
socvcr, without the same being duly stamped for de-
noting the duty hereby imposed thereon, or without
having thcrcupon an adhesive stamp to denote said
duty. such person or persons shall incur penalty
of fifty dollars. and such instrument document or
paper. as aforesaid, shall be deemed invalid and Of
effect.
Sec. 90. 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 donating any other duty of the same amount,
or if so used the same shall be of no avail.
Sec. %. And be it further enacted, That no vel
lum parchment, or paper, bearing stamp appro
priatcd by name amy particular instrument. shall
be used for any other purpose, Or if 50 used the
same shall he Of no avail
SALARIES AND PAY OF OFFICERS AND PERSONS ~ THE
SERVICE OF THE UNITED STATES, AND PASSPORTS.
Sec. %. And be it further enacted, That if any
person shall forge counterfeit, cause or pro-
cure to be forged or countcreite any stamp or die.
any part of any stamp or die, which shall have
been provided, made, or used in pursuance of this
act shall forge, counterfeit, resemble, or cause
procure to be forged, countereitcd rcscmbled,
the impression, or any part OF the impression, OF
any such stamp or die, us aforesaid, upon any vel
lum, parchment, or paper, Or shall stamp or mark,
or cause or procure to be stamped or marked, any
veum, parchment or paper, with any such forged
or t0untereitcd stamp or die, aforesaid, with in
tent to deraud the United States Of any Of the du-
ties hereby imposed Or any part thereof, or If any
person shall utter, or SELL or expose to sale, any
veum, parchment, or paper, article or thing hav-
ing thercupon the impression of any such counter
feited stamp or die. or any part of any stamp or
die any such forged, countcrtcitcd, rcsembled
impression, part Of impression, aforesaid,
knowing tho same respectively to be forged cOun-
forfeited, rcscmbcd; or if any person shall know
ingly uso any stamp or die which shall have been so
provided, made or used, rs aforesaid, with intent to
detraud the United States or il any person shall
fraudulcntly cut, tear, get oil, procure
to be cut, torn, or got of, the impression Of any
stamp die which shall have been provided made,
used in pursuance Of this net, from any vellun,
parchment. or paper or any instrument or writing
charged or chargcablc with any of tho duties here.
by imposed, then, and in every such case, every
person offending and every person knowingly
and wfuly aiding, abetting or assisting in com
hitting any such offence as aforesaid, eha be deem
cd guilty Of felony, and shall, on conviction there
Of, forfeit tho said counterfeit stamps and the ar
ticles upon which they are placed and DO punished
by fine not exceeding thousand dollars and BY
Imprisonment and confinement to hurd labor not
exceeding five years.
Sec. 90. And be it further enacted, That in any
and all where adhesive stamp shall be
used for denoting my duty imposed by this act
ccpt hereinafter provided, tho person using az
fixing the Same shall write thcreupon tho initials Of
his name, and the date upon which the same shall
he attached used, so that the same may not again
be used. And il any person shall fraudulently
make use Of an adhesive stamp TO denote any duty
imposed by this act without 30 c6cctually canceiug
and obliteratng such stamp, except before men,
toned he. she, they shall forfeit the sum of fifty
dollars: Provided, nevertheless, That any propric-
tor propretors proprietary articles or articles
subject to stamp duty under schedule c Of this net,
shall have the priv ilegc Of furnishing without OK.
pense to the United Statcs in suitable form, to DO
approved by the Commissioner Of Internal Rove.
nue., his or their dies or designs for stamps to
he used thereon to be retained in tho possession Of
the Commissioner Of Internal Revenue, for his Or
sny other person. That in ali cases whore ' such
stamp is used instead Of his or their writing, his