The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1864-11-09
eeng Eve years, or both. at the discretion Q: the

l5S 4Ec b u f.rtAeT cnac1cd HAT u anv arl
al c4s4s where adhesive stamp shall be Used .or
hereinafter prov cec t1c Perso- using or axiug the
SANE s-al ~ltc t-vrtlplu tie l-lt.As u 4 ) llrc
and The l4tc lpo which the sl4ll be attached
Or IsCC, tl4t tie r-sy not aE44.i b. usel.
Ard any peTs0. sl1ll iEauCu4sLty raake Gsc Il AL
adhesive stamp 70 aeLlt- any cLgy ialcsed by tAls
act tLout q. ct44y cancel ug ana % itrT4tng
such stump, except ~ before meltiouel. Lc, she,
they shz- forfeit lie SIN oi 4 y lo-ars tr0rtlea.
That any proprietor er propretors of prop i-iary
tc4es art4c subj stamp duty under Seiel-
uie q tL.s aet, shall have The privilege of furnish
iug, without euse IL the United states N suitable
form, . ,. approved ty tie Comm ssOuer Of lut-r-
IA Revenue, his ~ Their owu 1ies or des.g iOr
stamps 10 be Used thereon 10 be made under the ci
rectlou ana l. DC retained IN the possession o tbs
separate use, which snail not be duplicated 10 ANY
o1her person. HAT II al Gases where such stamp
used ns cad Of hs or their writing the date thereon
tie said stamp sL44 Dc - amxel u Tie box bottle.
or package, that Ia opening the same, or using the
contents Thereof, the said st1m shall be ecctl4.ly
Destroyed and IA celaLlI thereof shall be iisbe 10
the same penalty imposed for neglect 10 afix said
stamp IS herelu6 before prescribed this act. ADy
person who shall frauculeutly obtain OF use a. Of
tie Aforesaid stamps or designs therefor and any
person forging, or couni srfetng, or causing or pro
curing The forging or coUntsrieting any representa-
tun likeness, smilituce, or colorado Imitation of
the said last mentioned stamp, or any engraver o.
printer who shall sell or give away SAID STAMPS or
sellIig the same being merchant, lrcker, f4i-
gools wares merchandise, Manufactures, prerara-
tCLs, articles those designed Tor similar OBJ
Jects or purposes, shall have knowingly or fraudu-
lenty NJ his her or their possession such forget,
coUntTieieo likeness, SINH ltuGe, co.oraole imlta
ton Of the said last mentioned stamp shall be de,
guilty u felony snds upon conviction Whereof shall
be subject 10 a. the penalties, fines ana forietures
prescribed IN the preceding section II this act
Sec. l57. And te further enacted, That the Com
miss iOneT u Internal Revenue be ana he j. hereby
authorized 10 prescribe such method for the cancel
IS ll ID IN Al IWf ~
he method how prescribed by law as be may deem
expedIent and ef-ctual- AID he IS further author
zed IN his discretion IL MAKE tAe application OF such
method imperative upon the EaLuiacturers OF pro
prietary articles OF articles included II schedule C.
anc upon stamps d: = nominal value exceeding twen-
ty Eve cents each.
sEc lis ARdbe Il further enacted That any person
or persons who SHAH make, sigu, OF issue, OF " ho
shall cause 70 be made signed issued, any nstru
ment document or paper OF any kind OF description
whatso YER shs accept Or pay OF cause 10 be ac-
cepted paid any bill q exchange, craft, or order
prOmissory Dte FOR thr p.y Il hey with
oct h. same being duly stamped OF having there
upon aihesiVe stamp for cencling the cuty chSrg
cable thereon Ill intent 10 evade tie provisions o.
this act, shall for every such ocace, orfet the %
OF two hundred dollars. and such Instrument. docu
meLt papers, BIZ, draft, order, note shall be
d., med invalid aid os no effect: Prorided That the
iii Of purchaser Of land hy deed duly stamped
shall not be defeStel sfectci fleet d. by The want
Of proper stamp on any deed conveying sail lane
10y any person from, through, o. vnder whom his
grantor claims " holds title
Sec. 159. Aai te Al further enacted, That the ac-
ceptor accept0 cf any bi OF exchange OF order
for the payment 81 any sum ot money crave or pcr-
porting 10 be drawn, any foreign country brt pay
able in the United states, shall, before paying or
cepting the same, plsce thereupOn stamp inti-
eating the duty upon the same, the Law reqaires
for inland bills Of exchange or proissry notes and
no bill OF exchange shall be paid negotiated Will
! out such stamp; OF II any person shall pay OF nego
tiate or of in payment, OF receive OF take n pay
ment any such draft or order the perssn or persons
81. nra. Lsr..4
dollars.
Sec l6O And be Il further enacted, That no stamp
duty shall be required on powers Of attorney or an
| other paper relating 10 applications Tor bounties at
rearages Of pay pensions or 70 the receipt Thereof
from time 20 time, or upon tick Is or contracts OF
insurance when limited to injury 10 persons while
travelling nor on certificates or loft the measure
ment weight Of animals, wood, coal, or other At
ticles, on deposit notes 20 mutual insurance com
panies for insurance upon which policies subject
stamp duties have been or are 10 be Issued; nor OF
any certificate OF the record OF deed OF other nstru
ment in writing. or Of the acknow ecgmeut OF proc
thereof by attesting witnesses, TO any endorse
ment Of negotiable instrument or on any warrafl
/ Of attorney accompanying Ond or note, When suei
bond OF note shall have affixed thereto the stamp o.
stamps denotng the duty required; and wheneve
/ any bold or note shall be secured by mortglg
b0t shall be re4uired 20 bo placed 90 snei
papers Prorided, That the stamp duty placed Thereon
! shall hA the hahost rate required roI SAID iustru
ments or either OF them.
sec. lsl And be II further atactei. That th'
authorized % sell 20 and supply collectors, deputy
collectors. postmasters, ststOners or any other per
sous, Il his discretion, with adhesive stamps, o.
stamped paper, veum, OF parchment, as herein pro
vded for, in amounts Of not less than hfty dollars
upon the payment, at the time Of delivery, q th
amount Of duties said stamps. stamped paper. vel
4um, OF parchment, so sold VI supplied repres 4
and may allow, upon the aggregate amount Or sccl
stamps, as aforesaid, the sum q not exceeding hv
per centum commission TO the collectors, posi-
masters. statioucrs, ether purchasers. but IL
cost Of any paper, veslum or parchment shall be pal
by the purchaser Of such stamped paper veiirm "
parchment, as aforesaii: Prortded That any propri
etOr OF prOprletOIs OF articles named IA schedule
who shall furnish his their own die OF desigu -
stamps 10 be used esp caly for his their own pro
prietary articles shall b. allowed the following com
mission, nam ly. On amounts purchase al on~t n
OF AOt less than 1fty nor more than five hundred dol
Lars, I've pcT ceLt-I1, o. amount over Lfc hluCrt
dollars ten per ctntrm The comm ssiGner # intern
revenue may, from time % time, make regulations
upon proper evidence OF the facts, fOr tie al.cWnc
OF such OF the stamps ISSUED under the provisions
tnis act may have been spoiled destroyed, or re
dered useless uutt for the purpose intended or "a
which the owner NJ y have no use, or which thrOug
mistake may have been Improperly or unnecessary
usel where the rates or duties repr scented th-r.
py have been pad In error remittsi; and such a
owarce shall be mAde either by giving other stain
in lieu Of the stamps allowed icr or BY repayln
the amount or value, ait-r de1Ucti1g thereff ON
case Of repay meLt the OF I'VE per celtlm 10 ID
owner hereof bat 10 allow anCe shall be made IN az
case until the stamps so spoiled or rendered Esees
d =
ternal revenue or until satisfactory proof has Zee
! mae showing the reason Why said stamps cannot
80 returned: I'TCUided Th-t the cOmn.ss oner o. il
ternal revenue may from time to time. furnish eel
, | ply and deliver TO any manufacturer Of friction
other matches, cigar-lghis, Or wax tapers ssitab
|, quantity Of adhesive OF other stamps, such as M
be prescribed for 10 such casts without prepay
nent therefor, on credit not exceed sixty day
recurring in ADVANCE, such security as be may Jude
necessary 10 secure payment therefor - The treas r.
the United States, within The time prescribed 4
, sach payment Anc upon al eoncs OF other secur
j taken by SAID commissioner, uncer the proyt
ions Of this act, suits may be maintained by sa
the circuit district court Of the init
states IN the several districts where any Of the pc
sons giving said bonds OF other Securities reside
may be found, in any appropriste form o. acton
Sec. l62. And Be Il further endced, That u snah
awful for any person to present 70 the collector
the district subject 10 the rules anc regulations
the comm ssoDe- Of internal revenue, any i-strumei
lot previously ssaeo used AID require his Opinl5
whether or nct the same IS chzrgeable wsh aly STAN
duty and II the said collector shall be of opinion ia
such Instrument Is chargeable VIII Sy stamp d1i.
he shall upon The payment therefor. aflx and czLc
The proper stamps and u the opinion thai sucI
-trumsIt IS Lot ChATgeable wl.h an stamp duty
IS chargeabe only with the duty by him lesiFlaie
he IS hereby REQ -rea 10 imp ess thereon partieul
: stamp 70 be provided ior that purpose, with SO
words or device thereon as Re shall t1cge prop
which shall denote thai such nstruEnelt lot charg
able with any stamp duty or i cha -geaoe o1ly III
p the duty denoted by the stamp affixed and evel
such INSTRUMENT. upon which the sad stamp snail
= Impressed shall be deemed 10 be not ch2rgeabl-.
~ Be charges Die only with The coty denoted By Il
stamp 50 AFFIXED, aUc shah be receives N evidence
al courts Ct law or equity, Notwithstanding II
objections made 10 the same by reason q i be.i
Il rnstamped. or of u beng insC@ciently STAMPED
{ Sec l63. AVID Be II further enacted, That 10 dee
Z instrument, document, writing or paper req ir'
by laW 70 be stamped, which has teen bsretofO
signed isslec thou. being duly stsInpe., or ~
o deficient stamp, nor any copy Thereof, shall Be r
corded, acmi te1, used evidences u any cou
) Until 4 lega stsnp or STAMPS, denotiuE the snou
I OF euty skal have been sxed thereto, and the d
e when TIE sszs -sec zfxrc. viii lis lnliis
shall have been placed thereon b tie person usi
sf5King tn SANE; and the person desiring 10 use
record aay such deed, iLsrun=ni &C c4ulsn, Will
n or paper evidence his sgert attorney Is authC
zed II the presence Of TIE court register recoT
c er respectively. 70 sX the stamp OF stamps thsI
? on required: Prorided, That 70 INSTRUMENT coc
nent, paper made. signed, OF issued prior g
y passage of The act. without bsi duly t-znp~1.
having thereon a6kesive stamp c. STAMPS, %
note the d1iy imposed thereon sLal t0r tlst c41i
! TIE stamp o. stamps required EtAL 5e s1tseq -
y y a6sd, be deemed invalid and O. 10 s1ect- p
q ~ded, fuyAeT, Thai any power Of attorney, conVs
snce, OF document Of sry kind, Eace. CT p1rporti
l. 70 be nscs n any foreign country 70 be csed n
e Cltsc States sLzL pay tie sss c-ty As e rsQ1ir
: By law On similar instruments CT coc-ne--s VI
d Aes or issued n the United states and the party