Delaware State journal and statesman., 1862-07-25

retained 10 tie possession OF tue COMMISSIONER
Of Interna Revenue for bis or their separate use,
which shall not he duplicated to any other per-
son. That in all cases where such stamp is used
instead of his or their writing, his or their in
itas, and the date thereon, the said stamp shall
b. so affixed on the box, bottle, package, that
in opening the same, or using the con enis there
Of, ihe said stamp shall be tifeeiullly destroyed;
aud in default thereof shall be liable TO the same
penalty imposed for neglect to affx said stamp,
as herenbefore prescribed in this act. Auy
person who shall fraudulently obtain or use any
Oi the aforesaid stamps or designs therefor, and
NY person forging or counterteitng, or causing,
OF procuring the forging or counterteitng auy |
representation, likeness, similitude or colorado |
imitation of ;he said last mentioned stapr, or
any engrayer or printer who shall sell |
or give away said stamps or selling the |
same, or, being Il merchant, broker, ped |
iler, or person dealing, in whole or in part |
IN similar goods, wares, merchandise, manutac- /
lures, preparations, or articles, or those design
ed for similar objects purposes, shall have |
Anowingly or iraudulently in his, her, or their |
possession any such forged, counterteited Ike
ness, simili:ude, or coorable imitation Of the
said last mentioned stamp shall be deemed
guilty oil a misdemeauor, aud, upon conviction
] thereof, shall be subject to all the penalties,
fues, and orlctures prescribed in section 93 OF
this act.
SIC. 100 Aud be it further enacted, That if
]
or cause to be made, signed, or issued, or shall
accept or pay, or cause to be accepted or pail,
vita design to eyide the payment of any stamp
iuty, any bill of exchange, draft or order, or
promissory note for the payment of money, liable
10 any Of the duties imposed by this act, without
the snme being duly stamped, or having there
upon an adhesive stamp for denoting the duty
hereby charged thereon, he, she, or they shall,
tor every such bil draft order or note, forfeit
the sum OF two hundred dollars,
ST.. lOl. And be it further enacted, That
the acceptUr or acceptors Of any bill OF exchange
VI order Tor the payment of any sum of money
drawn, or purporng 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 duty upon the
same, as the law requites Tor inland hills of
exchange or promissory notes and no bill OF
exchange shall be paid or negotiated without
sucu stamp, and if any person shall pay or me-
gotiate, or offer in palmsnt or receive or take
III payment any such draft or orlcr, the person
or persons SO offending shall forfeit tne SUN uf
one hundred dollars.
SIC. l02. Aud be il further enacted, That
the Commissioner Of Internal Revenue be, aud is
hereby aul hOrlzed to sell 10 and supply Cullee-
tors, Deputy Collectors, Poslmasttrs, slatinners
or any other persons, at his discretion, with nd
! hrsive stamps Or stamped paper, vellum, or
parchment, as herein provided for, upon the
q pay ue tut VI utlNtIys u int htiNuHt
nt duties said stamps, stamped paper, vellum,
| ur parchment, sold ur supplied, represent,
Ia and may thercupUn allow and deduct from the
aggregate amount OF such stamps, as aforesaid,
4 the sum Of not exceeding five per centum as
l. commission to the Collectors, Postmasters, sta
TONERS, or other purchasers; but the cost of
r any paper, yellum, or parchment shall be added
u u the amount, after deduciug the allowance Of
Il per centum as aforesaid; Provided That M
4 commission shall be allowed on any sum or sums
/. 50 sold or supplied OF less amount than iifty
+ dollars. And provided further, That any pro.
= piietor or pruprietors Of articles named in
schedule &, who sAal furnish his or their own
4 die or design for stamps to be used especially
\, for his or their own proprietary articles, shn
:, be allowed the following discounts, namely: Ga
i7 amounts purchased ut one time OF not less than
!, fry dollars nor more than 1ve hundred dollars
I'd hve per Gentum on amounts over five hundred
9i dollars Ten per centum, The Commissioner Vi
N Internal Revenue may from time 10 time max,
to regulations for the allowance Of such Of th,
y stamps issued under the provisions of this ae
4, may have been spoiled or rendered useless Oh
or unit tor the purpose intended, for which the
o. owner may have no use, or which through mis-
- take may have been improperly unnecessariI,
I'd used, or where the Rates or duties represented
p thereby have been paid in error or remited an,
IL sush allowance shall be made either by gvnj
To- other stamps in lieu OF the stamps so allowed for
s0 ~ bg AVRHSluB Aut AHluuul UT Nhlue, ulltf ue
az Quoting thereirOm, in case Of repayment, til
If sum Of five per ceutum to the owner thereof.
mt SEc. lU3. And be il further enacted, That
~ snail be lawful for any person to present to tn
ni Commissioner Of INLAND revenue any instruucn
IN, aud require his opinion whether or not the saul
"s nr is chargeable with amy duty aud if the sal
rk Commissioner shall be of opinion that such il
eh struneut is not chargeaSle with any stamp duty
i i it shall be lawful for him, and he is hereby rt
Vi lured, to impress thereon II particular staml
OF to be provided for that purpose, with such wOr
~ or words or device thereon as he shall iudp
proper which shall signify aud denote that sue
he Instrument is not clargeable with any STAN
~ duiy aud every such instrument upon whe
IA. the sad stamp shall be impressed shall be deel
IN ed to be not 80 chargeable aud shall be receive
ne IN evidence in all courts OF law or equity, no
Ing wthstauding any objections made TO the sam
ne as being charged with stamp duty, and n
Isl stainpel to denote the same.
ths SEC lOi An be it further enacted That
let and after The date on which this act shall tai
% effect, no telegraph company or its agent ci
iii ployee shall receive from any person or transm
lall u any person any dispatch or message witho,
ns' au adhesive stamp, denOtng the duty impost
ath by this act, beng affixed to copy ther
,re OF, or having the same stamped thereupon, al
, ne i'll default thereof shall incur penalty of II
j, 6f dollars; Provided, that only one stamp shall
lnd required, whether sent through one or mo
the ii companies.
AVE- SEC l05. And be it further enacted, That
as and after the date GU which this act shall tal
M ,Mte effect, no express company or its agent or Gu
gN poyee shall receive tor transportation from al
the person, any bale, bundle, box, article, or puc
d. Hge Of any description, without either deliyerl
to the consgnor thereof IL printed receipt, ha
.n, lug stamped or aff xed thereon Il stamp lenol
the duty imposed by this act, or without uiix
t1f thereto an adhesive stamp or stamps denot
,sS such duties, and in default thereof shall incur
lper penalty Of ten dollais Provided, That but o
any stamped receipt or stamp shall be required
!, "r each shipment from one patty TO another party
ned the same time, whether such shipment consists
own one more packages And provided, also, ii
se- ~, s,o,,,,oI r,,.;,,,. "a. .,,.,,,, .Lou - -,
mon for any bale, bundle, box, article, or packu
ade transported for the Government, nor for su
, t, bales, bundles, boxes, packages as are ira
osyd sPorted by such companies without char
amp thereon.
t,ur Sgc. l0G. And be it further enacted, Tint
ne the provisions of this act relating to dies STAN
mo adhesive stamps, and stamp duties. shall exle
/ hi to aud include Except where mhnitesty inn
i On picable) all the articles or objects enumera
+ r.! w. IN schedule marked g, subject TO stamp duti
and apply to the provisions in relation there
lum, SEC. l07 And be It further enacted That
suy and after the first day OF August, 1862 no p,
vail son persons, FIRMS companies, or cOrpOraii,
rso9 shall make prepare and sell, or remove for @
INV sumption or sale, drugs, medicines, prepRratio
s, Or compositions, articles or things, including p
rleit tIiuery, cosmetics, aud playing cards, NJ
aSu, .in, which duty is imposed by this act, enum
ium ated and mentioned in schedule Q, without
Sc or fixing thereto an adhesive stamp or label ,
nent uotin, the lotv herora ,nantionAi enJ il ar.
iieut lhereot shall incur penalty Of ten dolla
reby Provided That nOthinU herein contnined al