Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1862-08-28

his office, and disqualification to hold thereafter.
There are penalties also upon parties who obstruct
the entry efths collectors npon premises
upon which property liable to taxation is stored );
$500 is the amount of the mulct. A rescue; or at
Tempt at rescue is liable to the same penalty ANY
person who takes false oath in relation to any mat
ter connected with assessment or collection is liable
to all the penalties for perjury provided by the laws
Of the United States. Where a seizure has been
made of goods belonging to some other person than
one Intended to be charged, the Assessor of the dis
tct is directed to report the case with the evidence
to the Commissioner of Internal Revenue, who is
entitled to refund the same if improperly collected
There are large number of persons engaged in
manufacturing business who will be put to consid.
cradle trouble under the provision of this Act They
must take out licenses and pay duties, in addition to
excise duties upon the articles which they produce
Dstillcrs and Brewers for instance are under srin
gent regulations in regard to reportng the number
OF stills, or other implements of manufacture used
by Them They must make daily entries, in proper
books, Of the number of gallons of spirits distilled
daily with the quantities of grain and material used
for the purpose of producing the said spirits and
they are to render accounts on the FIRST tenth and
twentieth day Of every month"; the spirits distilled
and sold, and of the material used, They canno,
sell any spirits thus produced until they are inspect
I'd, guaged and proved and they must pay the
duties incurred when they present their specified
accounts First proof spirits pay, under this law an
excise duty Of twenty cents per gallon and cannot
be sold until they regularly inspected and proved
There are other regulations, in regard to storing
shipping and removing spirits, which will entail con
siderable trouble upon persons in that business.
There are various regulations of the same nature in
regard 10 other manufacturers, most of whom, how
ever are only required to make monthly returns and
payments of duties
The most Troublesome provisions of the law in
the ordinary course of business will be the regula
lions in reference to the placing of stamps upon pa
pers and documents. The man who signs a written
contract, or an appraisement of damage, must put
stamp value hive cents upon every sheet or piece of
paper upon which the same shall be wittcn A party
drawing check upon bank, draft, or an order
for the payment of more than $40, must place upon
it n stamp valued at two cents. Bills of exchange
drafts, or orders for the payment Of money when ex
ceeding $50, require stamps of various values, from
five cents up to dollar and half where the amount
in interest is $500, and 81 additional for each S25
above the latter So, too, stamps will be re-
qnred for letters of credit, bills Handing or receipts
| for goods to be exported from the United States
! express company receipts for goods to be carried
bonds; certificates of stock, and profits, and for
other purposes; charters, mortgages, deeds, or
struments of writing for the conveyance of real
estate; policies Of insurance, manfests, and other
matters Of business operations too numerous to men.
= ton here These stamps are meant TO be adhesive
and placed on the documents or papers to be used
The law says, that failure to use such stamp.
where required shall render the parties WHO ought
to have employed them ubject to penalty os $50
sand such instrument, document or paper, shall b.
deemed inrGlid and Of no effect" 1t seems to b.
intended that the stamps shall bear on their face,
the names Of the particular instruments for which
they are intended and such stamps shall not b.
available upon any other description Of instruments
Besides the necessity of using the stamps the Law
imposes upou those who employ them the duty O
cancellation so that the stamps cannot be torn OF
: and again employed for another service. 1t is pro
vided that the party who places the stamp upon tn
document shall prite thereon The initials Of hi
y name, or de(dee the same in such andnner as
shOU clearly and distinctly that such stamp has bee
VI made use Of and that the same may moi be use
70 again." There is a penalty of$50 upon every on
u who stamp. without celebrating or cafcelih
e-1 it. - stssN {. vi-ii + .,..... ..- iodine
10 Persons who use stamps in the sales OF paten
medicines have the privilege of furnishing their ow
stamps, according to their designs, with the
ut probation of the Commissioner Of the Internal Re,
b enue. Suchs +tamPssufe to lie 70 hfixcd bpod eac
box bottle % package, that in opening the same
or using the contents the stamp shall be torn or do
j. troyed. .... abe s....... .,-t +. .4a,n.a , II
is Forgery of stamps is punishable by fine Of 800
a. and imprisonment at hard labor net exceeding fy
to year, The same severe punishment is denounca
" against any person Who shall raliduentIy teay e.
ofsor take a stafRp from any paper upon which
has been placed for use, with the intention Of sn
vel itag2ln The acceptance Of payment of bill Of
ey change, drAftss Pronnnssofy notes or orders ii
les payment of money, which are not stamped. maxi
ey The offender liable to fine Of $780, FOREIGN hill
Ter Of exchange, payable in the United States cannot
Of paid before the stamp is affixed, under penalty
,al sl0O against the party who pays e.
I'm Such are some of the provisions of this importa
for act, which every one should uhdeistAhd. Ne
cd and new obligations enforced by the stron
nd est provisions Of die statute. It behooves every
as to understand ihem, and conduct his business III
dis he docs not get intotioable.ai IN oLaT
,ot fssH lvf s,si-4-+-444ss -s.s~e.aadazEl -
re The Presidents Colonization Schem
'ss So far as the Press indicates public sentiment
lal yis~s md purposes Of TIE Prcsilent touciiiag
sai colonization of our ebsorsd people, are decided
he Of the LEADING 1sepublcans t nan