The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1863-01-22

AN ACT to amend act entitled " An act to pro-
vide internal revenue to support the Gov
eminent, and to pay the interest TIE public
debt" approved July first, eighteen hundred and
sixty-two.
Be enacted By The Senate and House of Represent
dtirss of the United States Of America in Congress as
sebted That he assessors, assistant assessors, col
lectors and deputy collectors, appointed or who
may De appointed, under the provisions of an act
entitled " An act toprovide internal revenue to
support the Government and to pay interest on the
public debt, approved July first, eighteen hun
bred and sixtytwo, and all subsequent acts in re-
lation thereto which have been or may be enacted
are hereby authorized and empowered to admins
ter oaths or affirmations in all cases where the
same are or may be required by the acts as afore-
said Propded, That no fees shall be charged al
lowed therefore.
SEC. 2. ARd be IL further enacted, That the Com
missioner of Internal Revenue shall be authorized
and empowered, and hereby is authorized and en-
powered to furnish and supply the assistant treas
urers or collectors of the United States at San
Francisco, State of California, and Portland State
of Oregon, with adhesive stamps, or stamped pa
per, vellum, or parchment, according to the prov-
sions of tie internal revenue laws referred to in
the preceding section, under such regulations and
conditions as he may from time time pr scribe,
and without requiring payment in advance there
fore, anything in existing laws to the contrary
Notwithstanding: PrOrided That greater COM
mission shall be allowed than is now provided for
by law.
SEC. 3. And be a further enacted, That no instru-
ment, document, writing, or paper of any descrip-
tiOn required by law TO be stamped, shall be DEEM
ed or held invalid and of no eflect for the want of
the particular kind or description of stamp desig-
mated for. and denoting the duty charged on any
such instrument, document, writing, or paper pro-
vided legal stamp, or stamps, denoting a duty of
equal amount shall have been duly affixed and used
thereon: Prorided, That the provisions of this
section shall not apply to any stamp appropriated
to denote the duty charged proprietary articles
SEC. And be further enacted. That all Off
clal instruments, documents, and papers, issued
used by the officers of the United States Govern
ment shall be and are hereby exempt from duty
SEC. 5. AIid be IL tNrtherGenocted, That the nine
ty-hfth section of an act entitled SAN act to pro-
vide internal revenue to support the Government
and to pay interest on the public debt" approved
July first, eighteen hundred and sixty-two, he so
amended that no instrument, document, or paper,
made, signed, or issued prior to the first day of
March, Ammo Domini eighteen hundred and sixty
three without being duly stamped, or having
thereon an adhesive stamp to denote the duty inn
posed thereon SHALL for that cause, be doomed in
valid and of no effect: Prorided, That no instru-
ment, document, writing paper, required by
law to be stamped, signed or issued, without being
duly stamped prior to the day aforesaid, or any
copy thereof shall be admitted or used rs evil
dence in any court until illegal stamp stamps,
denOting the amount of duty charged thereon,
shall have been affixed thereto, or used thereon,
and the initials of the person using afixing the
same, together with the date when the same is so
used or affixed, shall have been placed thereon by
such person. And the person desiring to use
any such instrument, document, writing, or paper
as evidence, or his agent or attorney, is author
lied in the presence of the court to stamp the
same as hereinbefore provided. And ection twen-
ty-four of an act entitled " An act increasing,
temporarily the duties on imports, and for other
purposes" approved July fourteen, Ammo Domini
eighteen hundred and sixty-two, is hereby re-
pealed.
Approved, December Is, 1862.