Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11


sessed, Us Aforesaid. and the same declared
shall be received as the sum upon which dutes
nre to assessed and collected.
sTAMP DtTms.
SEC. a. And be II further enacted, That on
and amer 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 (mark.
ed y, hereunto annexed, or for or IN respect Of
the yellum parchment or paper, upon which
such Instruments, matters or things, or any Of
them, shall be written or printed, BY any person
OF persons, or party who shall make, sign or issue
the same, or for whose 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, otherwise specified or set
forth in said schedule
Sec. 95 And be IL further enacted, That If any
person or persons shnll make, sign, or issue, or
cause TO be made, signed, or issued, any instru-
ment, document or paper ofany kind, or descrip
ton whatsoever, without the same being duly
stamped for denoting the duty hereby imposed
thereon, or without having thereupon an odhe-
siyc stamp to denote said duty, such person or
persons shall incur penalty of $50 and such in
strument, document or paper as aforesaid, shall
be deemed invalid and of no effect.
SEC b. And be IL further enacted, That no stamp
appropriated to denote the duty charged any partc
unr instrument, and bearing the OF such nstru-
ment on the face thereof shall be used for dcnoting
any other duty OF the same amount IL so used the
same shall be of no avail
SEC o. And be II further enacted That no yelum
parchment, orpaper. bearing stamp appropriated by
name 10 any particular instrument, shall be used for
any other purpose or If so used, the shall be of
no avail
SEC. gs And be it further enacted That ifany per.
son snail Jorge or counterfeit procure to be
forged or councrfeed 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 shall forge
counterfeit or resemble or cause or procure to be
forged, counterfeited, or resembled the impression
any part of the impression of any snch or die
as aforesaid upon any velum parchment or paper or
shall stamp or mark, or procure to be stamp
ed or marked, any yellum parchment or paper. with
such forged COuutcrfeted etamp ip oru
OF any stamp die, aforesaid with intent deffaud
the United States of any of the duties hereby imposed
or any part thereof or f any person shall utter sell
or expose to sale, any vellum, parchment, paper
article or thing having therenpon the impression OF
any such counterielted stamp or die, part of any
stamp or die or any such forged cOunterfcited
semhled impression. or part of impression afore-
SAID knowing the same respectively to be forged
terfeted, resembled or If any person shall know
ingly use any stamp or die which shall have been so
provided made or used, as aforesaid with intent to
deiraud the United States or If any person shall frau
duently cut, tear get Off or procure to be
' et' torn OF got on the impression of any stamp
dle winch shall nave been provided, made, used in
pursuance ofthis act from any velium parchment pa
per or any instrument or writing charged charge
able with any of the duties hereby impOsed then and
in every such case every person offending and eve
ry person kno Tngly and wllully aiding a6etting or
assisting In committing any such ofiense aforesaid
shall be deemed guilty of felony, and shall on conyic-
ton thereof forfeit the said counterfeit stamps and the
articles upon which they placed and be punished
by fine not exceeding one thousand dollars and by i'm
psonment and confinement to hard labor not exceed
ing five years.
SEC. 90. And be 1t further enacted That in any and
all cases where an adhesive stamp shall be used for
noting any duty imposed by this act except here
matter provided, the person using axing the same
shall write therehpon the initials OF his name de
lace the same in such manner to show clearly and
distinctly that such stamp has been made Of and
so that the same may not again be used And If any
person shall frandulently make use of an adhesive
efectually canceng and obliterating such stamp
except as before mentioned he she, they shall
felt the sum Of SO Provided nevertheless that an,
proprietor propretors of proprietary articles ar
tices subject to stamp duty under schedule of hi
pense to the United staes in suitable form TO he Sn
proved by the Commissioner of Internal Revenue his
or their own dies or designs for stamps to be used
thereon to be retained in the possession ofthe Com
missioner of Internal Revenue for his their separate
use which shall not be duplicated any other person
hat m all cases where such stamp is used instead of
his or their writing his or their initials and the date
herson lhe sald stamp snail be so affixed on the box
botte, or package that inopenng the same, using
the contents thereof the said stamp shall be efectua
y destroyed and in default thereof shall be liable
the same penalty imposed for neglect to afllx said
stamp, as hereinbefore prescribed in this act Any
person who shall fraudulenty obtain any of the
aforesaid stamps or designs therefor and any person
forging or counereiting, causing, procuring the
forging countereiting any representation likeness
smtude coOrable imitation of the said last mem
toned stamp, selling the same, or, being mer-
chant, broker peddler, person dealing in whole or
i'm part in similar goods wares merchandise mann.
iactures preparations articles, those designed
for similar objects or purposes, shall have knowingly
or frauduenty in his her their possession any such
forged, counterfeited likeness simtude, colorado
imitation of the said last mentioned stamp any
graver or printer who shall sell give away such
upon conviction thereof halbe subject to all pen
altes fines and forfetures prescribed in section 53 of
this act.
SEC. 100. And be itfurther enacted, That if any
person or persons shall make, sign, or ISSUE or
cause to be made, signed, or issued, or shall ac-
cept or pay, or cause to be accepted or paid, with
design to eyadc the payment of any stamp duty,
any bill OF exchange, draft or order, or prOmisso
ry note for the payment of money, liable to any
of the duties imposed by this act, without the
same being duly stamped, or having thereupon
n nd fhn GTItN hora
charged thereon, he, She or they shall, for every
such bill, draft, order or note, forfeit the sum of
TIVE hundred dollars
SEC 1O1. And be it further enacted, That the ac-
ceptor acceptOrs Ofany bill of exchange order for
the payment OF any sum of money drawn, purport-
ing to be drawn in any foreign country but PAYABLE
in the United States, shall before paying or accepting
the same place thereupon stamp, indicating the du
ty upon the same as the law requires for inland bills
of exchange or promisory notes and no bills of ex-
change shall be paid or negotiated without such stamp,
and If any person shall pay or negotiate, or offer in
payment, or receive or take in payment any such draft
or order the person or persons so offending shall for
felt the sum Of 81 90,
SEC. 1O2. And be it further enacted, That the Com
missioner of Internal Revenue be, and is hereby au
thorized to sell to and supply Collectors, Deputy Col
lectors Postmasters, saoners, any other persons
at his discretion, with adhesive stamps or stamped pa
per, velum, parchment as herein provided for up
on the payment at the time Of delivery ofthe amount
of duties such stamps stamped paper veum, parch
ment, sold or supplied represent and may hereup
on allow and deduct from the aggregate amount of
such stamps, aforesaid, the sum of not exceeding
five per centum commission to the Collectors
Postmasters, satoners other purchasers; but the
cost of any paper yelum, parchment shall be added
t. the amount after deducing the allowance OF per
centum as aforesaid Provided, That no commission
shall be allowed on any sold or supplied
of less amount than $50, And provided further That
any proprietor or proprietors of articles named in
schedule c, who shall furnish his or their own die or
design for stamps to be used especially for his or their
proprietary articles, shall be allowed the follow
ing discounts, namely: Onamounts purchased at one
time of not less than $50 than $780, five per
centum on amounts over $50O ten per centum The
Commissioner of Internal Revenue may from time to
time make regulations for the allowance of such of
the stamps issued under the provisions of this act as
have been spoiled rendered useless or unit for
the purpose intended, for which the owner may
have use, which through mistake may have been
improperly unnecessarily used, where the rates
of duties represented thereby have been paid in
or remfted and such allowance shall be made either
by giving other stamps in lien of the stamps allow
ed for or by repaying the amount value, after de-
Quoting therefrOm in of repayment the sum of
five per centum TO the owner thereof
SEC. 1O3, And be it further enacted, That il shall
be lawful for any person to present to the Commits
sioner of Inland Revenue any instrument and require
his opinion whether not the same is chargeable with
any duty and If the said Commissioner be of opinion
that such instrument Is not chargeable with any stamp
duty ii shall be lawful for him, and he is hereby
quired to impress thereupon particular stamp, to be
provided for that purpose with such word words
device thereon he shall Judge proper, which shall
signify and denote that such instrument s charge
able with any stamp duty; and every such instrument
upon which the said stamp shall be impressed shall be
deemed to be not chargeable and shall be received
in evidence in all courts of law equity, nOtwith
standing any objections made TO the same, being
charged with stamp duty, and not stamped TO denote
the same.
SEC 1O4. And be II further enacted. That on and
after the date which this act shall take effect,
telegraph company or its agent or employee shall re-
ceye from any person or transmit to any person any
dispatch message without adhesive stamp, de
noting the duty imposed by this act, being affixed 20
written copy thereof, or having the same stamped