The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-11-22

this statement. WARE ALLISON.
Sioux City, Iowa, Nov. 6, 1852.
AFFIXING AID CANCELLIEG STAMPS-The
Commissioner of Internal Revenue has made the
following important decision concerning the af-
fixing and cancelling of stamps:
Sec. "a OF the Excise Law requires that on
and after the first day Of October, certain stamp
duties shall be collected on all instruments,
matters, and things, ss described in schedule
marked B. .--.
Sec. 95 provides that if any person or per.
sons shall make, sign, or issue, or cause to be
made, signed, or issued, any instrument, docu-
ment, or paper of any kind or description what
soever, without the same being duly stamped
for denoting the duty imposed thereon, or with
out having thereupon an adhesive stamp to
denote said duty, such person or persons shall
incur penalty of $50, and such instrument,
document, or paper shall be deemed invalid and
of no effect. 1t seems to me perfectly clear
that by the provisions of Sec 95 the person
that makes, signs, and issues the instrument is
the only person who is authorized to affix the
stamp required by the law, and the person who
makes, signs, and issues, etc., without afixing
the stamp, incurs the penalty as aforesaid, and
is liable to prosecution therefor, and the in
strument or document is invalid in consequence
of such neglect.
Sec. 80 provides tina: the persons using or
afdxing the stamp shall write thereupon the mi.
tals of his name, date, &c. Other portions of
the law impose penalties upon persons who re-
ceive documents or articles subject to stamp du
ty from the person who makes, signs, and is :
sues them without being duly stamped
l am, therefore, of the opinion that faithful
compliance with the requirements of the pro
If ho la
First-Tbat all papers subject to stamp tax
shall have the stamp affixed before the same is
issued.
Second-That the stamp so affixed must be
Cancelled in the manner prescribed by the party
making, signing or issuing; in other words exc
cHtlng the instrument, document or paper. o.
Hence, the receiving of non-stamped paper
is violation of the law. The attaching and
of stamp on document so received
is also unlawful, and the canceling of a stamp
on paper otherwise lawfully issued by other
than the party executing the paper to which
the stamp is affixed is equally improper. .
The only exemption that exists in the law to
the above ruling is in the case of bill of ex-
change, or order for the payment of any sim of
money drawn or purporting to be drawn in any
foreign country, but payable in the United
States, in which case the acceptor or aceeptors
shall, before paying or accepting the same,
place thereupon . stamp indicating the duty on
the same, as provided by section lOl of the
Excise Law.
GAMBLING IN New YoRK.-The gambling
laws Of New York have done little to suppress
this infamous vice. The New York CORES
pendent of the Boston Journal says:
"Gambling is the great bane of society in
New York-the ruin of our finest young men
the cause of fsilures-of commercial bankrupt.
cy-the woe, sorrow and shane Of home
Many man goes by the board, who on
Change and in the press have been ruined by
q bad speculation or "bad debts" whose
ruin was caused only by gambling. Many
man is out late, looks haggard, wan and dis
pirited, who gives trade or business as q rea-
son, whose real trouble is gambling. The
amount of it and the magnitude of it is alarm
ing, and the example of men who should stand
at the portals of the path and warn with a
trumpet voice the young from this way of death
go in the open light of day and call the
young to fellow, We have men among US,
gray-headed, rich aud influential, whose games
of hazard are fabulous-whose sons are tread
ing the same terrible path, without the cool
heads and great strength Of character that has
kept their fathers from utter ruin. Two mer-
chants of New York met for game of chance,
in other words to gamble. Both are men well
known. Both of them have been very rich
and one is so still. But reyerses and perhaps
gambling, has brought one of them down to the
sum of $15O,OOO. The game run on. The
$3.50, 900 man held high hand. He proposed
a game of bluff 1t was accepted if the stakes
should be the full sum of $150,000. Confident
of winning it was accepted. The game was
against him and he went out beggar He
came in the next day, and paid up like man.
His generous antagonist in consideration of
his Z" honorable conduct " in paying this " debt
of honor" made him present OF $4,000 to
begin the world anew. The fortunate winner
can be seen any pleasant afternoon with his
spanking team on Central Park.
A BLooDY NlGHr IN NAsHvmLK.-Five men
were murdered in this city on Thursday night.
II seems to have been a carnival of blood. One
of the victims was Mr.. HOLSTER, keeper of the
saloon at the COMMERCIAL Hotel, who was knock.
ed in the head, by soldier, with slung shot.
A soldier who was on guard beyond the Chat
tanooga, depot, shot another soldier, the other
day, for refusing to halt Last night the comrade
of the deceased man returned and killed the
guard.
Captain Weittniller, of the Belleyiew brewery.
Was 80 badly wounded that be is not expected to
recover.
A man Was slain on College street. We have
heard no particulars of bis death. And We learn
that negro was the fifth victim of assassination
NASHVILLE Union, Nov. Is.