Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-12-08

LAWS OF THE UNITED STATES,
Passed at the First Session OF the Thirty,
Eighth Congress.
... PuBLIc-No. l4S. ....,.
AN ACT to provide internal revenue
to support the government, to pay
interest on the public debt, and fol
other purposes. III . alH
4. .n.....a [coSTINuED. # "@
Sec. l59. And be it further enacted
That the acceptor or acceptors of any
bill of exchange or order for the pay.
ment Of the sum of money drawn, or
purporting to be drawn. in any for
eign country, but payable in the Uni.
ted States. shall. before paying or ac-
cepting the same, place thereupon a
stamp, indicating the duty upon the
same, as the law requires for inland
bills Of exchange, or promissory notes,
and no bill Of exchange shall be paid
or negotiated without such stamp
and If any person shall pay or nego-
tiate, or offer in payment, or receive
or take in payment, any such draft or
order the person or persons so offend
ing shall forfeit the sum of two hun.
dred dollars.
Sec. l60. And be il further enacted,
That no stamp duty shall be required
on powers OF attorney or any other pa.
per relating to applications for boun.
ties, arrearagcs of pay, or pensions, or
to the receipt thereof from time to
time, or upon tickets or contracts of
insurance when limited to injury to
persons while travelling nor on cer-
tifcates or of the measurement or
weight of animals, wood, coal, or 9TH
er articles, nor on deposit notes to
mutual insurance companies for insu-
rance upon which policies subject to
;nas h5f Jh hrEa any Sfaa o /" tie ,s
record of deed or other instrument
in writing, or of the acknowledge
ment or proof thereof by attesting wit.
nssses; nor to any Endorsement Of a
negotiable instrument or on any war
rant Of attorney accompanying bond
or note, when such bond or note shall
have affixed thereto the stamp or
stamps denoting the duty required !;
aud whenever any bond or note shall
be secured by mortgage, but one
stamp shall be required to be placed
on such papers Prortded, That the
stamp duty placed thereon shall be the
highest rate required for said instru-
men.s, or either of them. ..
Sec. l6l. And be il further enacted,
That the Commissioned of Internal
Revenue he and is hereby authorized
to sell to and supply collectors, deputy
collectors, postmasters, stationers, or
any other persons, at his discretion,
with adhesive stamps, or stamped pa
per, vellum. or parchment, as herein
provided for. in amounts Of not less
than fifty dollars, upon the payment
at the time of delivery, Of the amount
of duties said stamps, stamped paper,
vellum. or parchment, SO sold Or sup
piled, represent, and may allow, upon
the aggregate amount of such stamps,
as aforesaid, the sum of not exceeding
five per centum as commission to the
collectors, postmasters, stationers. OF
other purchasers, but the cost of any
paper, vellum, or parchment shall be
paid by the purchaser Of such stamp
ed paper, vellum. or parchment as
aforesaid Prorided, That any propri
etor or proprietors of articles nance
in Schedule c. who shall furnish his
or their own die or design for stamp,
to be used especially for mis- or thei
own proprietary articles, shall be al
lowed the following commissions
namely: On amounts purchased a
one time Of not less than fifty no
more than FIVE hundred dollars, fv,
per centum on amounts over fiv'
hundred dollars, ten per centum. Th
Commissioner of Interval Revcnu,
may from time to time make regula
tions, upon proper evidence Of tn
facts, for the allowance Of such of tn
stamps issued under the provisions Q
this act as may have been spoiled, dc
s,royed, or rendered useless or unfi
for the purpose intended, or for whic)
the owner may have no use, or whic)
through mistake may have been i'm
properly or necessarily used, or wher
the rates or duties represented there
by have been paid in error, or remi,
ted aud such allowance shall b
made either hy giving other stamp
in lieu of the stamps SO allowed fol
or by repaying the amount or value
after deducting therefrom, in case {
a repayment, the sum Of five per centur
to the owner thereof /; but no allow
ance shall be made in any case unit
: the stamps so spoiled or rendered use
J less shall have been returned to th
Commissioner Of Internal Revenue, Q
until satisfactory proof has been mad
showing the reason why said stamp
cannot be 80 returned Prorided, Tha
the Commissioner Of Internal Revenu
may, from time to time, furnish, SUI
ply, and deliver to any manufacture
of friction or other matches, ciga
lights, or wax tapcrs, a suitable quar-
tity Of adhesive or other stamps, sue
as may be prescribed for use in sue
, cases, without prepayment thereto
on a credit not exceeding sixty day,
requiring, in advance, such securit
as he may Judge necessary to secur
payment therefor to the Treasury G
the United States, within the time pre-
; scribed for such payment. And npo
!. all bonds Of other securities taken b
. said Commissioner, under the prov