The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-23


Z or issue tns s.lne. o. fr whose benehs TIA
a. s ins shai be made, s,gi or issued. the u
daties o. sums OF money down iuiigures "a ns
/ the "a lie, respectfully, Otherwise spec hed o
set forth IN the "a scdedue " @'iA ftt4a N
SEC. Co.. Aud be II further enacted, That II Fn,
person or persons shall make. sign, / sue, o.
c.use t. cbssmade, signcd. or issueds any ia'tru
imsnt, document, or piFer of any kind, or descrip
tion what soever, witnout .he same being dulJ
stamped 70 dencting the duty hereby iniposed
! theron os w hent having tlereup IN an adhe
sive stamp to denO Q said Guty, 50. b PRISON ol
parsons shall incur penalty Of 500, a. such in
stru esst document, or paper, Ms afore said, shal
be deemed iRyalid and Of no effect. ~ r
SEC. 81. Aud be IL fu tber enacted, That nc
stamp appropriated to denct- the duty charged Cr
any particular instrument, and bearing the nams
| of such instrume1t on the face thereon shall be
used for deootlng any ither duty Of the SAME
amount, or, if 50 used, the zane shall b. of nC
avail. gTET5 30 ooifGsf as7Eye If,1#U -.f s54iA :,
SEC. 81. And be 1t further enacted, That nc
veium, parchment, or paper, airing lump ap
d propriated by Lame to any Particular Instrument,
shall be used for any her purpose, or, If Esed
the sans shall be of avail.
I SEo. -9Sl And be it ia Iher enacted, That Il
any person shall forge or Counterfeit, Cause or
procure to be forged or eopnterfeittd, any stsu
or die, or any plrt Of aay stamp or die which
shah have bsea provided. msse, use |, IL pur-
susnse " this act, s Al forgss couursrfsit, or
EesembIe, cause Or procure to be forEe, cvunter
feile ., or rsssmbed. the IMPRESSION, or any at OF
the impression, of such stamp or die, as azores id,
upon any velum, parchment or paper, or shall
stamp or mara, o. .use or procure tn be stamps-l
1or MAJ ked, any velum, DRrchmeDt or paper. With
ans suca forged or counserfeited stamp Or die or
patt Of any stamp die, sforesaid, with 1T mt
t,defrau1 the JbiEcd Ststes of anyitf the duues
hereby impose or any Tart thereof, or ii any per-
ison shall ut er, or SELL or expose to sale, veil
lum, parchment. or paper, article or thug, hay-
il g thers upon the impression ef any such c9un-
terrified Stamp or die, part Of any stamp die
or any snch forged, eounterf=it q, ete 6bled
Impression, or pas OF impression, as aforesaid,
knosing the sams respectively TO be forg d, cSun-
terfeit.d, or resemblrd; or If any, person shall
knowingly css auy stamp or die, which shall have
be- go provided. made or used, ai0 esai a, vitn
intent 20 defr 1d the Unitsd Stat~B; Ii an, per-
shall haudulently cut, tear, get of, or
procure to be cut, terri, got off, the i'm
preston 0f ans stamp die which IN all have he
provided, made, used in parsa'scs Of this act +,
from any vellum, parchment, paper, any in
struneuC or writing charg, d or ,hargable with
nysof the duties n 'reey imposed; then, AID ia
every huch casr, every person sotnending, and
every person knowingly and wilfuly aiding, ab- t,
ng, assist ing in mitting any such ofense
eforesaI, shall be deemed gritty If felony, and
shall, c2Dy ycton thsreof, focfet the said eoan-
terfeit stamps ami the articles upon which they
are places, and he punished by fne not excee ng
Thousand dollars, and by iml r.sonmeat5 asd
condnsment 10 ahari labor not exceeding i've
SEC. 80 And be it further en- cted, That in any
and all ases where an adhesive stamp shall b. rs-
ed Tor denoting any dt ty imposed By this sct,,
oeptas btreinafter provided, the etson using or
afixi ne g. ame shall writ, thereupon the lni
tiais OF his name, deface the uch manu.r
10 show deai ~ AID distinctly that sucn stamp has
bten NJ Hde use OF, and 50 that the anne again
Re used. Aud ifany her pei son shah aud due1tiy
make use of an a4Le,ve stamp to de note any duty
imposed by this acs wit ont efsctua ly cancel
ing and ouliterating such stamp, except Lefore
mentioned, he, she, or they snan frfsit the OF
$50. Provided nevertIelsss.l that any prophet ,s
or proprirt9rs OF proprietary ar;ices, articier
sui j=ct to stamp duty under schedule this act
shsl have the privilege Of furoishing, without
ease to the UnIted States, la suit sbls form, be
app owed by the Coma,iss, ,oner of Internsi keve-
nue., his or their own diss or design for stamp, to
b. used thereon, to be retained in the p ss. sion
of the Commissioner of In erna Revenue for his
their Lepsrate use, which shall not be duplicsed
aoy psss0i af an ts,s wnrIe suen ;
their initials, an the da:e thereon, the SAID
stamp shall be SO affixed en- no box, bottle,
package. that in Up ,ning ths same, or using the
contents tn reof the said stamp shall lie effyctd-
ally destroyed and in defauls thereof shA be ia-
BILE to,the snalty imposed for neg est TO af-
fix said It mp a. hsreinoeiors prescrfurd IL this
act. Any person who shall frau iuleatly obtain
useIany OF the aforesaid STAMPS deslgrs there
for, aud any p.rson forging, oounter.eltin or
causing CT procuring the fJrgng or counter citing
any presentatien, likeness, siInilitud or colora-
bic ins.ation of the said last mentioned st imp,
selling The same, or, beiug "a nelchsnt, broker,
peddler, or person dealing, ia whole in .rt. Ia
sm1 good (, wares, merchandise, manufacturss,
Preparations, or ar.ic'e,, or tn se designed for
similar objects or psi 1ses, shall have knoyingyor
frAudnientiy in hss, heT, or their issessioI ANY
such fJrgel, coun erfeited likeness, sifnl tude,
col0ra 4. imitation of the aidlst mentsnedstamp,
or auy eLgraver or prinIer v no shall sell org
away such stamps, sh II b. deemed Ill y Of
misdemeanor, AMI. npon con ictioI there #. shall
be slbject to all the naities, fnes, a.d forfeit.
ure Prescribed in section 80 Of this act.si - ~ :.
- SEc. 100. And b. il further enacted, That II
any pers or persons shall m Ike, slga, or issue,
or cause t. be made. gnsd, OF is d, or sh al
cept pay to be sccepled pxid wi IN de-
sign to evade the payment of aay stamp duty, any
/. bill oftxchange, graft or order, or Iromis ory
note for tie pa. m ,nt of moa y, liable tn any Of
the duties imposed Iy this sct without lhs same
being duly st,mped, or having thereupen IN adhe :
ssIve slamp fJr deaot ng the duty hereby ch ;rged
thereon, he, she. they SHALL tor eye'y such bill
draft, order,tr note ton felt the sumof two huad-
red d liars. frst
fsf sEo TO-. And be it fu rher enacted, That the
accep acc p ors of any bill Of exchange or or
Tor the p y@ent of any sum of money drawn,
or purporting be draw u, in any fore ga coRptys
but payable IN tbs United Stats, SHALL befo.e
paying or acce 5tf z the ssme, p thereupon
stamp Indicating the duty upon the came, as tn =
Law rtqur, 8 tor iuiand bills of exchange or prom
i>sory notes and 10 bill of exchange shall be
paid or negot.attd without such stamp, and il any
person shall pay negotiate, offer in payment,
er receive or take in yment, a. such graf. OF
order, III Person or persons SO osiding shall for
= felt the sum Of SlC0.
- SEC. lO2 And be 1t further enacted, That the
Commissioner Of Intern Il Revenue b., and il here
by author zsd to sell 10 and supply Collectors,
Depu Collectors, Postmas ers. s>a'ioners or,iny
other pArs ans, at his discretion, with adhesive
stamps stamped papsr, yeslum. or Parchment,
= herein provided for, upon. the payment, at the
time OF delivery, OF the amount OF duti said
stamps. stampsd papsr, vellum, or parchment, 80
sold or supp.Ied, represent, and ay thereupln
allow aud deduct from the aggr ate amount OF
such stan ps, a. a oresaid, the sum not exceeding
five per centum commission to the Collectors,
Poetmssters, statiopefs, or other purchasers; but
the cost of any lpspsr, vellum, or parchment
shall be added to the amount, after dedncting the
allowance of per csntum as sfyrts4 !; Provided,
That commission shall be allowed on any sum
s1ld or supplied of less amount than $50.
Anu proEids fu ther, That any proprietor or pro-
prietvrs Of articl named in schedule G, who
shau furnish his ct their own die or design for
stampl, to be usod efp cialy for his or Their own
prop ietary articles shsll be allowed the follow
i.g discounts, namely: On amounts purchased at
one time Of not less tnsn $50 nor more than $500,
five per centum smrunts over $500, ten per
centum. Tue Commission er of Internal Revenue
may from time to time make regulations for the
al oNauce of such of the stamps issued under the
provisions ( this act as may have been spoiled or
rendered useless uuht for the prIpose lnten3ed,
or for ~hiSh the owner may have use, OF which
through mietske may havs been improperly or I'M
necesszr ~ used, where the rates or duties rep-
resentedslhe have been pa in error or remit
CIV ng other stamps in lieu Of the sampss allow.
cd for, oriby rcpayng the amount or yslue, aft
deduc ing thereftom, IN case OF iep ynent, the
sum OF five per centum to the owner thereof. e
SEo l03. And be it further enscfed, That it
shall be Lawful for any persoa to present to the
Commissioner Of Internal Revenue any instrument,
and REQ nj. q his op ion whether OF NOT the same
i, chargabls with amy duty; aud If tho said Com
miss oner shall be of opinion that sch IN tru.
mept is not chargabio with any stamp duty, it
shall be Ia sful for him, aud he is hereby requr-