The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-07-19

in opening the same, or using the couteu,
thereof, the said stamp shall be ef3ectnsllv A.
troyed; and in default thereof sbsll he i;.h,s
the same penalty imposed for neglect ~ az
said stamp, ~ hereinbefore prescribed in ~;
act. Any person who shall fraudulentlv ohts;,
or use any Of the aforesaid stamps or design
| therefor, and any peraon forging counterfeitino
or causing. or procuring the forging or countes
feiting any representation, likeness. s;m;,;tud,
or colorado imitation of the said last mentionss
stamp, or selling the same, or, being merch.nt
broker, peddler, or person dealing, in whole q,
in part, in similar goods, wares, merchandise
manufactures, preparations, or articles, or tboSx
designed for similar objects or purposes. sh.r
have knowingly or fraudulently in his, her. q,
their possession any such forged, counterfeited
likenesses, similitude, or colorado imitation o,
the said last mentioned stamp, or any enerave,
or printer who shall sell or give away such
stamps, shall be deemed guilty Of misdemeano,
and upon conviction thereof, shall be subject to
oil the penalties, fines, and forfetures prescribed
IN section 90 of this act.
Sec. 100. And be it further enacted, That il
any person or persons shall make, eign, or issue,
or cause to be made, signed, or issued, or shall
accept or Pay, or cause to be accepted or paid,
Win design to evade the payment Of any stamp
DUTY, any bill Of exchange, draft or order, OF
promissory note for the payment of money, liza.
Die to any of the duties imposed BY this act.
without the came being duly stamped, or having
tnereupon an adhesive stamp for denoting the
duty hereby charged thereon, he, she, or thew
shall, for every such bill, draft, order, or note.
forfeit the sum of two hundred dollars.
Sec. lO1. And be it further enacted, That the
acceptor or acceptors Of any bill of exchange or
order for the paymen: Of any sum of money
drawn, or purportiDg to be drawn in any foreign
country, but payable in the United States, shall,
before paying or accepting the same, place there.
upon stamp, Indicating the duty upon the same
as the law requires for inland bills of exchange
or promssory 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 Of.
Tending shall forfeit the sum Of 800.
Sec. lO2. And be it further enacted, That the
Commissioner of Internal Revenue be, and is
hereby authorized to sell to and supply Collec-
tors, Deputy Collectors, Postmasters, stationers,
or any other persons, at his discretion, with ad.
hesive stamps or stamped paper, vellum, or
parchment, as herein provided for, upon the
payment, at the time Of delivery, of the amount
OF duties said stamps, stamped paper, vellum or
parchment, 80 sold or supplied, represent, and
may thereupon allow and deduct from the aggre.
gate amount of such stamps as aforesaid, the
sum OF not exceeding five per centum as COM
mission to the Collectors, Postmasters, stationers
or other purchasers; but the cost Of any paper,
veilum, or parchment shall be added to the
al I'D <ho
centum as Aforesaid: Provided, That no commits.
sion shall be allowed on any sum or sums go sold
or supplied Of less amount than $50. And pro-
vided further, That any proprietor or proprietors
of articles named in schedule G, who shall fur.
nish his or their own die or design for stsmps
to be used especially for his or their own propri
etary articles, shall be allowed the following
discounts, namely: On amounts purchased at one
time of not less than $50 nor more than $500,
i've per oentum; on amounts over $500, 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 may have been spoiled or
rendered useless or unfit for the purpose intended
or for which the owner may have no use, or which
thro' mistake may have been improperly or unne
cessary used or where the rates or duties repre-.
sented thereby have been paid in error or remit.
ted, and such allowance shall be made either BY
giving other stamps in lieu of the stamps 80 al.
lowed for, or by repaying the amount of value,
after deducting therefrom, in case of repay
ment, the sum of five per centum to the owner
thereof
Sec l0S. And be it further enacted, That it
shall be lawful for any person to present to the
Commissioner of Ialand Revenue any instrument,
and require his opinion whether or not the same
ham Ia ~ H,<v
Commissioner shall be of opinion that such in.
strument 10 not cbargeable with any stamp duty,
it shall be lawful for him, and he is hereby re-.
quired, to impress thereon particular stamp to
be provided for that purpose, with such word or
words or device thereon as he shall Judge proper,
which shall signify and denote that such instru
ment is not chargeable with any stamp duty; and
every such instrument upon which the said stamp
shall be impressed shall be deemed to be not 30
chargeable, and shall be received in evidence in
all courts of law or equity, Notwithstanding any
objections made to the same, AZ being charged
with stamp duty, and not stamped to denote the
same.
Sec lo4. And be it further enacted, That on
and sitter the date on which this act shall take
effect, no telegraph company or its agent or en-
ployee shall receive from sny person or tranemit
to any person any dispatch or message without
an adhesive stamp, denoting the duty imposed
by this act, being affixed to written copy there
Of, or having the same stamped thereupon, and
in default thereof shall incur penalty of $40:
That only one stamp shall be required,
whether sent through one or more companies
Sec. 1906 And be it further enacted, That on
and after the date on which this act shall take
effect, no express company or its agent or EN-
ployee shall receive for transportation from any
person, any bale. bundle, box, article, or pack
age of any description, without either delivering
to the consignor thereof printed receipt, hav-
ing stamped or affixed thereon stamp denoting
the duty imposed by this act, or without afiripg
thereto an adhesive stamp or stamps denoting
such duties, and in default thereof shall incur .
penalty Of $40: Provided, That but one stamped
receipt or stamp shall be required for each ship.
ment from one party to another party at the
same time, whether such shipment consists of
one or more packages: And provided, also, that
no stamped receipts or stamp shall be required
for any bale, bundle. box, article, or package
transported for the Government, nor for such
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