Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1863-01-07
OFFICIAL.
LAWS OF TUE UNITED STATES
Passed at tho Third Session of the Thirly-S6Venth
Congress-

GPUmIC-No. 3.
An ACT to amend an act entitled San act to
provide internal revenue to support the
government and to pay interest on the pub
lie debit" approved July first, eighteen nun
bred and siXty-two.
Be it enacted by the senate and house OF
representatives Of the United States OF Amer
lea in congress assembled, that the assessors
assistant assessors, collectors, and deputy
collectors, appointed, or who may be appoint
ed, under the provisions OF an act entltieu
can act to provide internal revenue to sup
mort the government and to pay interest on
the public debt" approved July first, one
thousand eight hundred and sixty-two, and all
subsequent acts in relation thereto which
have been or may be enacted, are hereby au-
thorized and empowered to administer oaths or
affirmatons in all cases where the same are
or may be required by the acts as aforesaid:
Provided, that no fees shall be charged or al
lowed therefor.
Sect. 2. And be it further enacted, that the
commissioner of internal revenue shall be au
thorized and empowered, and hereby is au-
thorized and empowered, to furnish and sup
ply the assistant treasurers or collectors OF the
United States at San Francisco, state OF Cali
fornia, and Portland, state of Oregon, with
adhesive stamps, or stamped paper, Vellum, or
parchment, according to the provisions OF the
internal revenue laws referred to the preced-
ing section, under such regulations and con-
ditons as he may from time to time prescribe,
and without requiring payment in advance
therefor, any thing in existing laws to the
contrary Notwithstanding provided, that no
greater commission shall be allowed than is
now provided for by law.
Sect. g. And be it further enacted, that no
instrument, document, writing, or paper Of
any description required by law to be stamped
shall be deemed or held invalid and OF no eff
feet, for the want of the particular or descrip-
ton of stamp designated for and denoting the
duty charged on any such instruments docu-
ment, writing, or paper, provided legal
stamp or stamps, denoting duty OF equal
amount, shall have been duly affixed and used
thereon: Provided, that the provisions of
this section shall not apply to any stamp APP
propriated to denote the duty charged on pro-
prietary articles.
Sect. 4. And be it further enacted, that all
official instruments, documents, and papers,
issued or used by the officers of the United
States government, shall be and hereby are
exempt from duty.
Sect. 5. And be it further enacted, that the
ninety-fitth section of an act entitled san act
to provide internal revenue to support the
government and to pay interest on the public
debt" approved July first, one thousand eight
hundred and sixty-two be so amended that
no instrument, document, or paper made,
signed, or issued prior to the first day of
March, A. ID. one thousand eight hundred
and sixty three, without being duly stamped,
or having thereon an adhesive stamp to de-
note the duty imposed thereon, shall, for that
cause, be deemed invalid and of no effect :
provided, that no instrument, document, writ
ing, or 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 as evil
dence in any court until legal stamp or
stamps denoting the amount of duty charged
thereon, shall have been affixed thereto, or
used thereon, and the initials of the person
using or atfiXing 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 in
strument, document, writing, or paper, as ev-
idence, or his agent or attorney, is authorized
in the presence of the court to stamp the same
as hereinbefore provided. And section twen-
ty-four of an act entitled IAN act increasing,
temporarily, the duties on imports, and for
other purposes" approved July fourteen, one
thousand eight hundred and sixty two, is here
by repealed.
Approved, December %, 1862.