Nebraska advertiser., 1863-01-24
STAMP DUTIES.

sec. "a. ana De u IufbueF enacted mat on ana
after the first day of October, eighteen hundred and
sixty-twO, there shall be levied, collected and pad,
for and in respect Of the several instruments, mat
ters, and things mentioned, and described in the
schedule marked b hereuntO annexed, or for or
in respect Of the Vellum, p~srChmedt, or paper upon
which such Instruments, matters or things, or any
of them, shall be written or printed, by any person
OF persons, or party who shall make, sibn, or issue
the same, or for whose use or benefit the same shall
be made, signed, OF issued, the several duties or
sums or money set down in figures sglinst the same
respectively, or OtherWiset forth in the said sched-
ule.
See. 95. And be It further enacted, That il any
person OF person shall make, sign, or issue, or caused
to be made, signed, or issued, any instrument, doc
ument, or paper Of any kind, OF description what
sOever, without the same being daily stamped for
d~enOting the duty hereby imposed thereon, or with
out having thereupOn an adhesive stamp to deuOte
said duty, such person or person shall incur a pen
atty Of fifty dollars, and such instrument, document
or paper, as aforesaid, shall be deemed invalid and
Of no effect.
aSsc. So. And be it further enocted, That no
stamp appropriated to denote the duty charged on
any particular instrument, and bearing the name
Of such instrument on the face thereof, shall be
used for d~enoting any other duty Of the same
amount, or if so used the same shau be Of no avail.
Sec. 90. And be it further enacted, That no vul-
lum, parchment, or paper, bearing a stamp apprO-
priared by name to any other particular Instrument
shall be used for any other purpose, or if so used
the same shall be Of no avail.
Sec. SO. And be it further enacted, That if any
person shall forge or counterfeit, or cause or pro-
cured to be forged or cOunterfeited, any stamD or
die, or any part Of any stamp or die, Whish shall
have be provided, made, or uss9 in pursuance Of
this act, or shall forgs, counterfeit, or rsscm5ls, or
cause or procure to be forged cOunterfeited, or re-
sembled, the impression, or any part Of the impress
sion, Of any such stamp or die, as aforesaid, uDOn
any VullUm, parchment, or paper, or shall stamp or
mark, or cause or procure TO be stamped or marked,
any vullum, parchment, OF other paper, with any
such forged or eOunteTfeiCed stamp or die, or part Of
any stamp or die, As aforesaid, with intent to de-
fraud the United States Of any Of the duties hereby
imposed, or ally part thereof, or If any person shall
utter Offer or sell, or expose to safe, any Vullum,
parchment, or paper, article or thing, having there
upon the impression of any such eQunterfeltod
stamp or die, OF any part Of any stamp Of die, or
any such forged, e0Unterfeited, or resem5led im-
preston, or part of impression, rs aforesaid, know
ing the sans respectively to be forged, counterfeit
ed, or reSembled or if any person snail knowingly
use any stamp OI die which shall have tee7 so pro-
aided, made or usel, as aforesaid, with intent to
de!raud the United States or 1t any person shall
frauduicntly cut, tear, or get Of, or cause or pro-
cure TO be cut, torn, or got OF, the impression OF any
stamp or die which shall have been provided, made
or used in pursuance OF this act, from any vullum.
parchment or Papsr, OF any instrument Of writing
charged or ehargeable with any VI the duties here
by imposed, then, and in every such case, every
pSfSOu 50 OuSuuIuRs dDQ every ptIsOH kuoHlnSg
and wilfuiiy aIdIng, abetting, Or assisting in com
hitting any such offence as Aforesaid, shall be
deemed guilty of felony, and shall, on conviction
thereof, forfeit the said counterfeit stamps and the
articles upon which they are plaesi, ana DO pun
-ished b. fine not. exceeding on thousand dollars,
and by Imprisonment and confinement to hard labos
not exceeding five years.
See. 90. And be It further enacted, That in any
and all cases where an adhesive stamp shall be
used for denOting any duty imposed by this act,
except as hereinafter provided, the person using or
afixing the same shall write thereuPVn the initials
of his name, and the date upon which tn same
shall have been attached or used, so that the same
may not again be used. And if any person shall
fraudulently make use Of aud adhesive stamp to
denote and duty imposed By this act without 50 eff
feetually caneelling and abiiteratinSs aeh STAN, ex-
cept as before mentioned, be, she, or they shall for
felt the sum of fifty dollars Provided, nevertheless,
That any proprietor or propristOrS Of proprietary
articles, or articles subject to stamp duty under
schedule @ OF this act, shall have the privilege or
furnishing, without expense to the United States,
IN sultSble form, to be approved by the Commission
er Of Internal Revenue, his or their own dies OF de-
signs for stamps to be used thereon, to be retOined
IN toe possession Of the Commissioners of Internal
Revenue, for his or their separate use; Which shall
net be duplicated to any other person. That in all
cases where such stamp is used, instead OF his or
their writing, hs or their initials and the date
thereon, the said stamp the said stamp shall be so
sfixed On the box, bottle, or package, that in open
lHg tue same, or using tie contents thereof, the
said stamp shall be efectnally destrOyed; and in
default thereof shall be liable. 20 the same penalty
imposed for neglect to afix said stamp as hsreinbs-
fore prescribed in this act Any person who shall
faudulenuy obtain obtain OF use any Of the afore-
said stamps or designs therefor, aud any person
forging or cOuOterfsiting, or causing OF procuring
the eountertelting any representation, likeness
similitude OF colorado imitation of the said last
mentioeed stamp, or any engraver or printer who
shall sell or give away said Stamps, OF selling the
same, or, being . merchant, broker, peddler, or per-
son dealing, in whole or in part, in similIr goods.
wares, merchandise, manufacture, preparations, or
articles, or those designed for similar objects or
purposes, shall hove knowingly or fraEdule1tly in
his, her, or their possession any such forged, coun-
terfeited likeness, similitude, or colorado imitation
Of the said last mentioned stamp shall be deemed
guilty Of q misdemeanoTf and, upon conviction
thereof, shall be subject to all the penalties, fines,
aad forfeisures prescribed in section ninety-tAree
of this act.
See. 100. And be it further enacted, That II any
person or persons shall make, sign, OF issue, or
cause to be made, signed, or issued, or shall accept
or pay, or cause to be accepted or paip, with design
to eVade to eVade the payment Of any stamp duty,
any bih OF exchange, draft or order, or prOmissOrY
note for the payment Of money, liable to any Of the
duties imposed by this act, wISdout the same being
duly stamped, or having thereon an adhesive stamp
for denOting the duty hereby charged thereon, he,
she, or they shall, for every such bill, draft, order,
or note, forfeit the sum eff two hundred dollars.
Ito be continued.)
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