, 1863-03-14
Affixing and Canceling Stamps

afixing of stamps. 1t is important that this
provision of the law should be well understood,
or great inconvenience and trouble may re-
suit:
Section "a of the Excise law requires that on
and after the first day of October, certain stamp
duties are to be collected on all instruments, mat
ters, and things as described in schedule mark
ed B.
Section 95 provides that if any persons shall
make, sign, or issue, or cause to be made, signed
or issued, any instrument, document, or paper, of
any kind or description whatsoever without the
same being duly stamped for denoting the duty
imposed thereon, or without having thereupon
an adhesive stamp to denote said duty, such per
son or persons shall incur penalty 900, 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 section
50 the person that makes, signs and issues the in
strument is the only person who is authorized to
affix the stamp reqired by the law, and the per-
son who makes signs, and iseues, etc., without
affixing the stamp ncurs the penalty as afore-
said; and is liable to prosecution therefor, and
the instrument or document is invalid in conse-
quence Of such neglect.
Section SO provides that persons using or affix-
ing the stamp shall write thereupon the initials of
his name, date, etc. Other portions Of the law
impose penalties upon persons who receive docu-
ments articles subject to stamp duty from the
person who makes, signs, and issues them with
out being duly stamped
am, therefore, of the opinion that a faithful
compliance with the requirements of the provis-
ions or the Excise law demands:
l. That all papers, subject to stamp tax shall
have the stamp affixed before the same is is
sued.
2. That the stamp so affixed must be cancelled
in the manner prescribed by the party making,
signing, or issuing in other words, executing the
instrument, document, or paper.
Hence, thereceiving of non stamped paper
is a violation of the law. The attaching and can
ceiling of stamp on document so received is
also unlawful and the cancellation of 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, OF order for the payment of any sum of
money drawn or purporting to be drawn in any
foreign country, but payable in the United States,
in which case the acceptor or acceptors shall, be-
fnra navino Or accaDf;no fba eanoa ,1aoa
o'o~-r i-''--.;-o - A~.s- --.---. Tho
as provided by section lOl Of the Excise
law. r
BosoMs.-We find the following strange ad-
vertisement IN a Salem, Massachusetts paper;
"BosoMs-just opened. A fine bosom for II
cents--a very nice bosom at 25 cents. Our
stock of bosoms are full, and at very low
prices" r.. ..
This is the most frightiul picture of immortality
we have ever happened to see. The "full" and
''very nice" bosoms are all we'll enough-in fact,
they are rather favorites with the community in
that shape but the idea of Opening them at II
and % cents, is shameful, and we hope that Sa-
lem may never say anything more about New
York or Paris after that.
MILITARY GENIUs.-Politica genius manifests
itself in most cases in knowing how to wait for
favorable opportunity, but military inspiration sees
at a glance where blow can be struck, and
strikes at once. Thus, whilst the greatest polit-
clans have been distinguished for their patience,
the greatest generals have sgnalized themselves
by promptness in action. Each order Of minds
has its own inconvenences, and acts according to
the laws Of nature.--.H IhiTS.
CARLYLE says nine-tenths of the miser-
les and vices of manhood proceed from idle
ness with men of quick minds, to whom
it is especially pernicious, this habit is COM
monty the fruit of many disappoirtments
and schemes oft battled; and men fail in
their schemes not SO much for the want Of
strength as from the ill-direction of it, The
weakest living creature, by concentrating
his power upon single object, can accom-
plisb something the strongest, by dispers-
ing his over mary, may fail to accomplish
anything.
AMONG the recent curiosties brought
from Australia to London, are three eggs
of the emu, mammoth bird somewhat sim
liar to the ostrich. The shells of these
eggs are hard as flint of dark green col
or, and are used by the natives Cor drinking
cups. The settlers procure them, and
mount them with gold and silver for use as
table bowls, cups, &c. Those in England
are as large as good sized melon.
THEY mean to raise tall students out in Wis
consin. An exchange paper says: Its board of
education has resolved to erect building large
enough to accommodate five hundred students
three stories high
SAVE THE RAGs-The Nevada Trans
cript says that every linen and cotton rag,
and every old newspaper is valuable to
make paper OF. Paper mills are going up
in California, and there will be a great de-
mand there shortly.
"You are writing my bill on very rough
paper" said client to his solicitor. "Nev-
er mind said the lawyer, sit has to be flied
before it comes into court
GIVE the devil his due" This may an
swer very well for an apothegm, but prac-
tically, il would carry off more than the
plague.
RAILROAD trains are protected from accident
as houses are from lightning--by good con
duotors.
Why is a man who walks behind a chin
nov sween like card nlaver Reoouee br