, 1864-11-07

|
any engraver or printer who shall sell or giv'
away said stamps, or selling the same, or, be
ing a merchant, broker, peddler, or persoT
dealing. in whole or in part, in similar goods
wares, merchandise manufactures, prepara
tons, or articles, or those designed for sinilai
objects or purposes, shall have knowingly OF
fraudulently in his, her, or their possession
any such forged, counterleited likeness, slInili
tude, or colorado imitation Of the said last
mentioned stamp, shall be deemed guilty Of q
felony, and, upon conviction thereof, shall be
subject to all the penalties, fines and forfeitures
prescribed in the preceding section Of this act
Sec. 167. And be 10 further enacted, That the
commissioner Of internal revenue be- and he is
hereby, authorized to prescribe such method
for the cancellation Of stamps, as substitute
for, or in addition to, the method now prescrib.
cd by law, as he may deem expedient and
effectual And he is further authorized in his
discretion 10 make the application of such
method imperative upon the manufacturers Of
proprietary articles, or articles included in
schedule q, and upon stamps Of nominal
value exceeding twenty-five cents each.
Sec. 15S. And Do IL further enacted, That
any person or persons who shall make, sign, or
issue, or who shall cause to be made, signed,
or issued, any instrument, document, or paper
of any kind or description whatsoever, or shall
accept or pay, or cause to be accepted or paid,
any bill Of exchange, draft, or order or promis-
sorry note, for the payment Of money, without
the same being duly stamped, or having there.
upon IN adhesive stamp for dcnoting the duty
chargeable thereon, with intent to evade the
provisions Of this act, shall, tor every such
offence, forfeit the sum Of two hundred dollars,
and such instrument, document, or paper, bill,
draft, order, or note shall be deemed invalid
aud Of no effect: I'rorded, That the title Of a
purchaser Of land by q deed duly stamped,
shall not be defeated or Effected [aifcctedl by
the want Of proper stamp on any deed con
vcying said land by any person from, through,
or under whom his grantor claims or holds title.
Sec. 159. And be IL further enacted, That
the acceptor or acceptors Of any bill Of ex.
change or 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, shall, before paying or accepting the
same, place thereupon stamp, indicating the
duty upon the same, as the law requires for IN.
land bills Of exchange, or promissory notes,
and no bill Of exchange shall bo paid or nego.
tinted without such stamp; and If any person
shall pay or negotiate, or offer in payment, or
receive or take in payment, any such draft or
order, the person or persons so offending shall
forfeit the sum Of two hundred dollars
Sec. lG0. And 10 10 further enacted, That
no stamp duty shall be required OH powers Of
attorney or any other paper relating to applica.
tions for bounties, arrearages Of pay, or pen.
sions, or to the receipt thereof from time to
time, or upon tickets or contracts Of insurance
when limited to injury to persons while travel.
ling; nor on certificates or [oll the measure.
ment or weight Of animals, wood, coal, or 9TH
er articles; nor on deposit notes to mutual in
surance companies for insurance upon which
policies subject to stamp duties have been, or
are to be, issued Gor on any certificate Of the
record Of deed or other instrument in writ.
ing, or Of the acknowledgment or proof there
Of by attesting witnesses; nor TO any indorse.
mont Of negotiable instrument, or on any
warrant Of attorney, accompanying bond or
noe, when such bond or note shall have affixed
thereto the stamp or stamps denoting the duty
required; and whenever any bond or note
shall be secured bv mortgage, but one stamp
shall be required to bc placed on such papers:
Proried, That the stamp duty placed thereon
shall be the highest rate required for said in
strumcnts, or either Of them.
Sec. l6l. Ind DO IL further enacted, That the
commissioner Of internal revenue be, and is
hereby, authorized to sell t. and supply collec-
tors, deputy collectors, posimasters, Stationers,
or any other persons, at bis discretion, with
adhesive stamps, or stamped paper, vcllum, or
Of net less than fifty dollars, upon the pay
ment, at the time Of delivery, OF the amount
Of duties said stamps, stamped paper, Vellum,
or parchment, SO sold or supplied, represent,
and may allow, upon the aggregate amount Of
such stamps, as aforesaid, the sum Of not ox-
ceeding five per centum as commission to the
collectors, postnasters, stationers, or other
purchasers; but the cost Of any paper, vellum,
q parchment shall be paid by the purchaser
Of such stamped paper, velllm, or parchment,
as aforesaid Proridcd, That any proprietor or
proprietors Of articles named in schedule G,
who shall furnish bis or their own die or design
for stamps to be used especially ior his or their
own proprietary articles, shall be allowed the
following commission, namely: On amounts
purchased Of one time, Of not less than fifty
nor more than fvo hundred dollars, Eve per
ccntum on amounts over five hundred dollars,
ten pcr centum. The comm ssioncr OF inter
nal revenue may, from time to time, make reg.
ulations, upon proper evidence Of the facts for
the allowance Of such Of the stamps issued un
der the provisions Of this act Us may have been
spoiled, destroyed, or rendered useless or unfit
for the purpose intended, or for which the own.
or may have no use, or which through mistake
may have been Improperly or unnecessarily
used, or whero the rates or duties represented
thereby have been paid in error, or remitted
and such allowance shall be made either BY
giTing other stamps in lieu Of the stamps so
allowed for, or by repaying the amount or
value, after deducting thercirom, in case Of re-
payment, the sum oi five per contum to the