, 1864-11-07


equal to ten per centum upon the amount
Of dnty payable by him; and if any per,
son liable under this act to pay any duty
in respect Of his succession shall, after such
duty shall have been finally ascertained,
wilfully neglect to do so within ten days
after being notified, he shall also be liable
to pay to the United States sum equal to
ten per cen,uM, upon the amount of duty
SO unpaid, at the same TIME andin the same
manner as the duty to be collected.
Sec. l49. And be il further enacted, That
it shall be lawful for any party, liable to
pay duty in respect o. his succession, who
shall be dissatisfied with the assessment of
the assistant assessor, within thirty days
after tEa date of such ass ess mcnt, to ap-
peal to the assessor fiom such assessment,
who shall decide on such appeal, and give
notice thereof to such party, who, if still
dissatisfied, may, within twenty days after
notice as aforesaid, appeal from such de.
cision to the Commissioner of Internal
Revenue, and furnish statement Of the
grounds of such appeal to the Commissioner,
whose decision upon the case, as presented
by the statements of the assessor or assist.
ant assessor and such party, shall be FINAL.
Sec. $50. ind Dc IL further endctsd, That
the duties levied and assessed upon success
sions by this act shall be collected by the
same officers, in the same manner, and by
the same processes as are or may be pre-.
scribcd by law for the collection of direct
taxes assessed upon lands under the author
itv of Tho limited States
STAMP DUTIES.
Sec. 151. And be ii, further enacted, That
all laws in force at the time Of the passage Of
this act in relation to stamp duties shall con-
tlnue in force until the first day Of August,
eighteen hundred and sixty -four, and on and
aIter:the first day Of August, eighteen hundred
and sixty four, there shall be levied, collected,
and paid, for and in respect Of the several in.
struments matters, and things mentioned and
described in the schedule (marked B) hcreunto
annexed, or for or in respect Of the veil Jun,
parchment, or paper upon which such instru.
ments, matters, or things, or any Of them shall
be written or printed, by any person or per
sons, or party who shall make, sign, or issue
the same, or for whose use or benefit the same
shall be made, signed, or issued, the several
duties or sums Of money set down in figures
uSuHIot bhS ouAhC0 lSsHNNhfSi1p VI
specified or set forth in the said schedule.
Sec. l52. And BE- IL further enacted, That II
shall not be lawful to record any instrument,
document or paper required by law to be
stamped, unless a stamp or stamps Of the
proper amount shall have been affixed; and
the record Of any such instrument upon which
the proper stamp or stamps aforesaid shall not
have been affixed, shall be utterly void, and
shall not he used in evidence
Sec. 1853. And be IL further enacted, That
no instrument, document, writing, or paper Of
any description, required by law to be stamp.
cd, shall be deemed or held invalid and Of no
effect for the want Of the particular kind or dc.
scrption Of stamp designated for and denoting
the duty charged on any such instrument,
document, writing, or paper, provided legal
stamp, or stamps, denoting duty Of equal
amount, shall have been duly affixed and used
thereon: Proridcd, That the provisions Of this
section shall not apply to any stamp appropria-
ted to denote the duty charged on proprietary
articles, or articles enumerated in schedule q.
Sec. l54. And 30 10 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.
Sec. l55. And be IL further enacted, That il
any person shall forge or counterfeit, or cause
or procure to be forged or counterieited, any
stamp or die, or any part Of any stamp or die,
which shall have been provided, made, or used
in pursuance Of this act, or shall forge, coun-
terieit, or resemble, or cause or procure to be
forged, counterieited, or resembled, the impress
sion, or any part Of tho impression, Of any such
stamp or die, as aforesaid, upon any velum,
parchment, or paper, or shall stamp or mark,
a. Lad
any vellum, parchment, or paper, with any
such forged or countericited stamp or die, or
part Of any stamp or die, as Aforesaid, With in
tent to deiraud tue United States Of any Of the
duties hereby imposed, or any part thereof; or
il any person shall utter or sell, or expose to
sale, any yellum, parchment, or paper, article,
or thing, having thcrcupon the impression Of
any such countcrfcted stamp or die, or any
part Of any stamp or die, or any such forged,
counterfeited, or resembled impression, or part
Of impression, as aforesaid, knowing the same
respectively to be forged, counterieited, or re-
Sembled or II any person shall knowingly
use any stamp or die which shall have been 30
provided, made, OF used as aforesaid, with in
tent to defraud the United States; or if any
person shall fraudulently cut, tear, or remove,
or cause or procure to bo cut, torn, or remov-
cd, the impression Of any stamp or die which
shall have been provided, made, or used in
pursuance Of this act, from any vellum, parch-
ment, or paper, or any instrument or writing
charged or chargeable with any Of tho duties
hereby imposed; or if any person shall wiliul.
ly remove, or cause 10 be removed, from any
stamped envelope the caneelling or deIacing
marks thereon, with intent TO use the same, or
cause the use Of the same, the second time, or
shall knowingly or wilfully sell or buy such
washed or restored stamps, or offer the same
for sale, or give or expose the same to any per.
son for use, or knowingly use the same, or pre-
pare the same with intent for the second use
thereof then, and in every such case, every
person SO offending, and every person know.
insly and wilfully aiding. abetting, or assisting
in committing such offence as Aforesaid, shall
be deemed guilty Of felony, and shall, on con-
viction thereof forfeit the said counterfeit
stamps and the articles upon which they are
placed, and be punished by fine not exceeding
one thousand dollars, or BY Imprisonment and
confinement to hard labor, not exceeding five
years, or both, at the discretion OF the court
Sec. l56. And Be IL 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 .affixing the same shall write
thercupon the initials Of his name and the date
upon which the same shall be attached or used,
so that the same may not be again used And
Il any person shall fraudulently make use Of an
adhesive stamp to denote any duty imposed by
this act without 50 efectualy cancelling and