Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-09-14
oFFIoIAL.
LAWS OF TIE UNITED STATES.
Passed at tks. Frat SessioR Of ths Thirty
eighth GOR9Tcss. 'A
pUuIIc-No. 1ls.1

eighth CORgTsss. 60 'a'
IpUpIc-No. 1881 ri
ANlcI TO provide internal revenues 70 support me
government, to pay interest on the public debt
and for other purFoseH -rH -
- STAMP DUTIES" ''''
sec. 1855. And be It further enacted, That 10 any
and All cases where an esiye GtAmp Hha BE- uesd
fr dsnoting duty imposed Sy .n Sr
the same shall Wnts the tupon the initials Of bis
name and the date upon which the Same shall DO At
tnohed or used, 90 that. he same may not aga be
used Aud II any person Bball fraudently m AXE use
OF an adhesive stamp to denote any duty imposed ~
ST,ST Sush Starsp except as before mSntIoned, be,
she or they shall forfeit the sum Of my dollarE-
Pr0yds IhSs any snS.ot y s.a@U dty
under Schedule Of this act, shall have the priv.
lsse Of furnishing. without expense 70 the O1 ted
States In suitable form, to DO approved by tho Con
missioner Internal Revenue hts or their own dies
or dosgas for stamps be used thereon. to be made
nnder the direction and TO be retained In the posses
siOn OF the Commissioner OF internal ReEsRns for
tbeif separate use, which shal not be Duplicated
- any oth'r person. tn in al ea,s. where such h
dats thereon, the said stamp shAl be 30 athxed on
the box bottle package, that 10 opening the same
using the contents thereof the said AtAmp shall
Be eectuay destroyed and 10 default thereof ShAll
be liable to the same penalty imposed for eet to
aGix said stamp herelnbefors prescribed In this
act. Any person who shall hRudulentIy obtain or
any Of the Aforesaid stamps or designs therefor,
aGd any person forging eoInteFisltlng, or eAuS'
ing or procuring the forging eountsrtsiting any
rsSFe,entStion Likeness simtuds OF colorado imis
talon OF the EaId lat mentioned stamp, or any en-:
EraVer or printer who shall sell or give away said
stamps, or selling the same or being merehAntI
bFoksr pedler person dealing, In whole or 10 part
in similar gOods wares, merchandise manufactures,
preparations Or articles, those designed for bim
4, lar objects or purposes, shall have knowingly or
fraudnienty In his her or their any sush
tyrged cUunterfeited hkeness, simllltude or coorA
bic imitation CT the said last mentioned stamp, shall
be deemed guilty Of = felony, and upon conviction
thereof shall be subject to all the penalties, nues
and f1I tures prescribed In the presiding section Of
this act.
Commissioner OF Internal be. and he here
by, authorized to prescribe such mehed for the can
collation. OF stamps substitute for or addition to
the method now prescribed by law, as he may deem
expedient aud edsctnAl. And he 4 further author,
lied ia his discretion TO make the application Of such
method imperative upon the manufacturers OF pro-
pEistAry articles or articles included Schedule O. and
cents each. ry ''
or persons who shall make. sign issue, who
shall TO be made signed or issued any ipatrns
ton whatsoever, shall accept pay, or cause TO
be accepted or paid, any bin Of exchange dEatt or
oy. without the same bers duly stamped or having
thsreupOn an adhesive stamp for denoting the duty
ehArgeA6e thereon, with intent to syAde the Proys
10, Of this Aet sha for every such offence, forfeit
the Of two hundred dollars and such Instrument
document paper, bill, draft, order or note shall
the title OF . purchaser Of land by detd duly
stamped, shall not be defeated OF effected by the
want OF proper stamp on any deed Conveying said
land by any person from, through or under whom
his gTAntoF claims or holds title. -.
Sec. lo9. And be it further enacted, That the ae-
eeptoF Aceeptors Of any bill Of exchange or order
for the payment Of any cum OF money drawn, or
puTportug to be drawn In any foreign country, but
payable the United states, shall, before paying
or accepting the same, place thereupon stamp, in.
deAitng the duty upon the same aS the law REQUIRES
for inland bills Of exchange or promissory notes,
wi bout such stamp and II any person shall pay or
nesotaie or oneI IN payment g receive Or take in
eons 50 offending shall forfeit the sum Of two hun
dred dollars. ~. f 500 A''I.
Sec. &c., Aud be 1t further enActod, That NO
stamp duty shall DO required on pOWers OF attorney
any other relating TO applications for boun.
tn ssof from time T. time, or upon tekstS Or con.
tracts Of insurance when limited to injury to per-
oI ,,1St or or Snmas Sood so1i s
other AtIcle'; nor on deposit notes 70 mutual nSur
anee eomPanIe' for Insurance. upon which policies
Gubjsct 20 stamp duties have been to DO ibsu
ed; nor any certificate Of the record Of deed
other Instrument IN writing, Of the RcknoWledg,
to any inaoTsemsSt Ola negotiable in.trnmsnt or
any warrant OF attorney accompanying bond or
Hote. Whea such bond or note shall have altfxsd
thereto the stamp or stamps dshotlng the duty re-
qlired; aud Whenever any DoGd or note shall DO
cured By mOrtg ,gs, but stamp shAlI be reqnIr
stamp duty placed thereon shail be the he6e9t rate
required for said Instruments or either Of them.
sec. lSi. And Be it farther enaeted, That the
AuIhOrIZ. d 10 sell to and supply collectors, dvpnty
collectors, postmasters stAtionsrs any oIhar per-
soDs, ~ his discretion, with adhesiTe gamps or
stamped paper, ysIIum or parchment, as herein pro-
yidedT in amounts OF not less than any dollars upon
the payment the time of delivery, OF the amount
Of duties said stamps, stamped paper, -Vellum or
parchment, go sold or supplied, represent and may
allow, upon the aggregate amount " such sIamoS
af0I GsAId, the OF NOT exceeding Eve per cen
tum - commission TO the collectors, postmasteTs,
statIoner. or other but the cost Of any
purehaser Of such sta Iped PAPER, velum or pArch-
neutia a. aforesaid; Provided, That any proprietor
"a ah-
shSII furnish htS or their own de or design for
stamps TO Do used especially fer his or their own
oimIi so namely. On amounts purchased d one
tune Of not less than nifty nor more than i've hun.
dIod dollars, Eve per eentum; amountS over Ave
or Of Internal hevehnb may from time ITO time make
t reg upon grogsE evidence Of the isets for
the provisions Of this act may have boon spoiled
oesIroJed or rendered useless nLat for the pur-
pose Intended orfOr which the owner may have no |
use or which through mistake may have been I'm.
prGpeTy or II used or where the rates or
duties represented thereby have beea paid IN errof
OF Ienlltte1 and such allowance sh N be made eth-
er by giving other stamps In lieu OF the stamps 20
allowed ior, or by rsPayRs the amount or value az
sum Of hVe per oentnm to tho owner thereof ~
allowance HuAu DO made In any until Ihs stkTnrS
Sp He'd or Fenderrd useless shall have been -
tur6ed 70 the O1nmi.sioDsr OF Internal Revenue or
until satisfactory proof been made shoWiug the
reason Why sald sianps cannot be returned; Pro-
yided, 1hAt the Commissioner OF Internal Revenue
may from time TO time, furnah, supply md deliver
to any I4anuhcturer OF fr;ctiOp OF other ma.ehe
eigar lights tapers Suitable quantity Of I'd.
hesiye or other stamps, such ~ may be tre1eribed
IJT the use 10 such cases. githont prspal meat there
Tor, on eSset lot exeseding si1ty Gays rtqnIrfng
In advance sush steuEity a. may Judge Necessary
70 secure payment therefor to the Treasurer Of the
payment. And upon all bonds OF other beelFitieG
taken b said Commissioner, under the pFoyisOni Of
this Aot buits may be maintained by said treasurer
In the circuit district court OF the UIhed Safes
In the several Districts where any fths ptfSonS
giving eald bonds or other securities reside may
SeOs-l6o-And DO II further enacTU, Tint it shall
DO HEfu for any person 70 present. tothe collector
Of the district subject the rules an Feeuiaiona
Of tue Commissioner Of Internal Revenue, any ia.
Itrument not previously Issued used, and require