The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1862-06-25

prescribed in this Any pc son who shat frauiu-
signs therefor and any pcrsn forging, counterfet
ing, or causing, or procuring the Forging counter
feitng any reresenation likeness smilltude or color
ing tbs same, or, being merchant, broker, peflor,
or person dealing, in whole In part, IN simi
lar goods wares, merchandise, manufactures, prepa
ratons or artcos or those designed for similar objects
or puff oses shall have knowingly frnduoatly his
her or their possession such ke
ness, simtnde or colorado initiation OF the said last
mentioned stamp, any eDgraver printer who shall
sell or give away said stamps shall be deemed guilty u
misdemeanor, and upon conviction thereof, shall be
subject TO all the penalties, fines aud forfeturss pre-
scr.bed IN section ninety-thres OF this act. -
Sec &c. And Dc q farther ,raetd, That n any person
or persons shan make, sign, or ISSUE or TO be
made, signed or issued shall accept pay cause
70 be accepted or paid, with design TO evade the pay
men. q any sssnp DUTY any oi q exchange draft or
liable TO any Of the duties imposed by this act, without
the same being duly stamped. or having therenpon
thereon, he, she or they shall for every such b draft
order OF note forfeit the Of two hundred dollars.
OF acceptos o. any bill Of exchange order far tho pay
ment Of any sum Of money drawn, purpo ting to be
drawn in any foreign country but payable in the Uni
place thereupona stamp, indicating the duty upon the
same the law requires for inland bills d exchange Or
pomssory notes. and no bill OF exchange shall be paid
or negotiated without such stamp; and II any pc
shall pay or negotiate, Offer 10 payment receive or
take In payment such draft order tho erson or
persons 30 offending shall forfeit tho Of hundred
dollars. - ft .
Sec 1o1. Amd be II further enacted, That the Commits
soner OF Internal Revenue be aud is hereby authorized
70 sell TO and supply collectors, deputy collectors post
maste g. saoners, or any other persons his discre
ton, with adhesive stamps stamped papce, veium,
or parchment, as herein provided Tor, upon The pay
ment at the Time OF delivery Of tho amount OF duties
said stamps stamped paper, velum, parchment SO
sola OF supplied, represent and may thereuo allow
as aforesaid the sum OF exceeding y per centmi
as commission 70 the collectors, ters statoners
or cther purchasers but the cost OF any paper veum
or parchment shall be added the amount after de.
duct the allowance Of per csntum aforesaid Pro.
vidcd That no commission shall be allowed on any sum
or sums so sold supplied Of less than fifty dol
lars. And provided thor, That any proprietor or
proprelors of articles named in schedule c. who shall
used especially for his their proprietary arti
Giles, shall be allowed the following discount namely:
On On. amounts e,, purchased a. one time q not
dollars, five per centum amounts over
live hundred dollars, ten per centum The Commission
or or Internal Revenue may from time 10 time Ike
gulatons for tho allowance Of such stamps issued
under the provisions ofhs act may have been spoil
cd rendered useless unfit for the purpose
Or for which the owner may have no use. or which
through mistake may have been improperly unueces-
sariy used, whore the rates duties represented
thereby have been paid in remittod and such
allowance shall be made either by giving other stamps
in ica Of the stamps so allowed for by repayng the
amount value, after deductng therefrom, in ose OF
repayment the sum OF five per centum. to the owner
thereof t@i8
Sec. lo2 And be Il further enacted That shall bs law.
full for TO present to the Commissioner OF In
ternal Revenue instruments and require his opinion
whether not tie is chargeaple with any duty;
and If the said Commissioner shall be Of opinion that
such instrument is chargeabe with any stamp duty
II shall be lawful for him and he here by required TO
impress thereon particular stamp to be provided tor
that with such word words device
as he shall judge proper which shall signify denote
that such instrument is not chagsable with any stamp
stamp be impressed shall he deemed to be not so
chargeable and shall be received in evidence courts
Of law or equity, notwithstanding any objections made
to the same as being chargeable with stamp duty and
not stamped t. denote the same
Sec. 103 And BE- fisther enacted That on and after
the which this shall take effect no
company or its agent employe shall receive from any
person or transmit TO any pes any dcspat h or mes.
sage without an adhesive stamp dsnoting the duty i'm
posed by this act being a Sed to copy thereof OF hay
ing tho Same stamped thsrcupon, and in dau thereon
shall incur penalty Of ten dollars Provided That only
one stamp shall be required, whether sent through
or more companies FBeatE HHr #H
Sec. 1c4 And Be It further enacted, That on and after
the date on which this act shall take effect, no express
company or s agent empoye shall receive
poraton from any person, any BALE bundle box arti-
Gle, or package Of any description without ehor dev-
crrg to the consgnor thereof printed receipt having
stamped or affixed thereon stamp denong the duty
imposed BY this act without axing thereto adhc
sve stamp stamps denoting such and in default
That but stamped receipt stamp shall DO required
for each shipment from one party TO another party at the
same time, whether stch shipment consists Of one or
more packages: And provided also, that no stamped
receipts stamp shall be required for any bale bundle
box article or package transported for the
nor for such bales bundles boxes or packages as aro
Sec. Jos. And be further enacted, That all the pro-
visions Of this act relating 70 dies stamps, adhesive
stamps and stamp duties shall extend TO ard include (ex
cept whero naniiesty napplicabs) all the articles or
objects enumerated in schedule marked c. subject TO
stamp duties, and apply to the provisions in relation
thereto. r a sfSgtssst EnH4 eHM
Sec 1905 And be i further eaaed That on and after
the rst dav Of July. eighteen hundred sixvtwo no
person Of psfsSki, Hhi, companies 81 EXPLORATIONS
shall mako, prepare and sell, romoze for consump
ton Or sale, drugs medicines, preparations, compost
tons articles things, including psrumery cosmetics
and playing cards. upon which duty Is imposed by this
act enumerated and mentioned in schedule c, with
afxing thereto adhesive stamp label denoting
tho duty before mentioned and in default thereof shall
incur penalty Of ten dollars: Provided, That nothing
contained in this act shall apply to any uncmpounded
medicinal drug chemical, nor to any medicine CON-
pounded according to the United States other national
OF which the full and proper formula is
published in either Of tho dispensatorics, formuares
or text books IN common use among physicians and
apothccares including homeopathic aud eclectic, IN
any pharmaceutical Journal now issued by any incorpo
rated college OF pharmacy and not sold offered
sale advertised under any other name, form gso
than that under which they may BIO sevcrally denom-
mated and laid down IN SAID pharmacop@ as, dispense
cincs sold for the OF any person. which may DO
mixed and compounded specially for said persons, ac
codng TO the written rocipe or prescription Of any ply
stefan surgeon. NM
sec. 1917 And ,e Il further enacted That every manu-
actursr or maker Of any Of the articles for sale men,
tened in schedule G. after the shall have besn
made and the particulars heeibe required as t.
stamps have been complied with, who shall take OH,
raInOve or cause OF Ut W Do
taken Off or cd or detached any stamp, who
shall any stamp.o any wrapper or cover TO which
any stamps anxed TO cover any other article or CON-
modify tnan that originally contained in such wrap
Per with such stamp whom rst used, with tho
intent evalo the stamp duties shall for every such
article respectively in respect Of which any such offence
shall bu conmtttod DO sub oct TO penalty OF liy dol
lars to bo recovered with the costs thercupon ung
and cvoy such article or commodity as aforesaid shall
also be forfeited.
Sec 1Os And be further endc'ed, That every maker or
Of any Of the articles commodities
toned schedule q, as aforesaid, who shall sell, send
ont remove deliver any article or comm dty, manu-
fciu ed aorcsalI bsoro the duty thereon shall have
been fully paid BY aixng thereon the proper stamp
In this act provided, who shall hide conceal, or
cause TO DO hidden conceal d, who shall
convey away, or deposit, Or cause to bo remJved
or convey ed away from or deposited in any place,
ay commodity, 10 evade the duty charge
able thereon, or any part thereof, shall DO subject
10 penalty u one hundred dollars, together with no
forfeiture any s. Gu article or c4mmodity: Provided
That medicines, preparations, COM osons, pcrfumery
and cosnetis, upon which stamp duties required by
act may, whom intended Tor expectation, BIO
ficturct and stlt Or removed without having stamps
aNci thereto and without icing charged with duty as