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

made. signed, or issued, or shall OK.
cept or pay, or cause to be accepted
or paid, with design to cvade the pay
ment of any stamp duty, any bill OF
exchange, draft or order, or prom'sso-
ry note for the payment of money,
liable to any of the duties imposed ny
this act, without the same being duly
stamped, or having thcreupon an ad-
hcsive stamp for dcnoting the duty
hereby charged thereon, he, she, or
they. shall, for every such bill, draft,
order, or note, forfeit the sum of two
hundred dollars.
Sec. l0l. And be it further enacted,
That the acceptor or acceptors Of any
bill of exchange or order for the pay
ment Of any sum Of money drawn, OF
purporting to be drawn, in any for
eign country, but payable in the Unit
ed States, shall, before paying or &C.
cepting the same, place thcrcupon a
stamp, indicating the duty upon the
same, as the law requires for inland
bills of exchange or prommissory
notes and no bill Of exchange 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 forfeit the sum of
one hundred dollars.
Sec. 102. And be it further enacted,
That the Commissioner of Internal
Revenue be and is hereby authorized
to sell to and supply collectors, dcpu-
ty collectors, pos.masters, stationers,
or any other persons, at his discretion,
with adhesive stamps or stamped pa
per, vcllum, or parchment, as herein
provided for, upon the payment, at the
time of delivery, of the amount of du-
ties said stamps, stamped paper, vel
lum, or parchment SO sold or supplied
represent, and may thcreupon allow
and decuct from the aggregate am
cunt of such stamps, as aforesaid, the
sum of not exceeding five per centum
as commission to the collectors, post
masters, stationcrs, or other purchas-
ers but the cost of any paper, vel
lum, or parchment shall be added to-
the amount, after deducting the allow
ancc of per ccntum as aforesaid Pro-
vided, That no commission shall be
allowed on any sum or sums so sold
or supplied Of less amount than fifty
dollars. And provided further, That
any proprietor or proprietors Of arti-
clcs named in schedule G, who shall
furnish his or their own die or design
for stamps, to DC used especially for
his or their own proprietary articles,
shall be allowed the following dis
count, namely: on amounts purchas-
ed at one time of not less than fifty
nor more than five hundred dollars,
five per ccntum on amounts over
five hundred dollars, ten per centum.
The Commissioner Of Internal Revenue
may from time to time make regula-
tious for the allowance of such of the
stamps issued under the provisions Of
this act as may have been spoiled or
rendered us less or unfit for the purpose
intended, or for which the owner may
have no use, or which through mistake
may have been improperly or unneccs-
sarily used, or where the rates or duties
represented thereby have been paid
in error or RENTED; and such allow
ancc shall be made either by giving
other stamps in lieu of the stamps SO
allowed for, or by repaying the
amount or value, after dcducting
therefrom, in case of repayment, the
sum of five per centum to the owner
thereof.
Sec l03. And be it further enacted,
That it shall be lawful for any person
to present to the Commissioner of In
ternal Revenue any instrument, and
require his opinion whether or not the
same is chargeablc with any duty ;;
and il the said Commissioner shall be
Of opinion that such instrument is not
chargcable with any stamp duty, it
shall be lawful for him, and he is here
by required, to impress thereon a par
ticular stamp, to be provided for that
purpose, with such word or words or
device thereon as he shall judge prop.
er, which shall signify and denote
that such instrument is not charge.
able with any stamp duty and every
such instrument upon which the said
stamp shall be impressed shall be
deemed to be not so chargeablc, and
shall be received in evidence in all
courts of law or equity, notwithstand-
ing any objections made TO the same,
as being chargcablc with stamp duty,
and not stamped to denote the same.
Sec. l04. And be it further enacted,
That on and after the date on which
this act shall take effect, no telegraph
company or its agent or employee
shall receive from any person or
transmit to any person any despatch
or message without an adhesive stamp
denoting the duty imposed by this
act being affixed to a copy thereof, or
having the same stamped thcrcupon,
and in default thereof shall incur a
penalty of ten dollars: Provided, That
only one stamp shall be required,
whether sent through one or more
companies.
Sec. los. And be it further enacted,
That OH and after the date on which
this act shall take effect, no express
company or its agent or employee
shall receive for transportation from
any person any bale, bundle, box, ar
ticle, or package of any description,
without either delivering to the con-
signor thereof printed receipt, hav-
ing stamped or affixed thereon a stamp
denoting the duty imposed 10y this
act, or without ailixing thereto an ad-
hesive stamp or stamps denoting such
duty, and in default thereof shall in
cur penalty of ten dollars Provid-
ed, That bnt one stamped receipt or
stamp shall be required for each ship
ment from one party to another party
at the same time, whether such ship
ment consists of one or more pack
ages: And provided, also, That no
stamped receipts or stamp shall be
required for any bale, bundle, box, ar
ticlc, or package transported for the
Government, nor for such bales, bun
dies, boxes or packages as arc trans
ported by such companies without