Delaware State journal and statesman., 1864-11-11


Per, which shall denos that such inairument-is u,
ehAIgeabls vita stamp duty, Ia ehar9oabls onl
with the duty denoted by the sta mp atSed aud ever
such Instrument npou which hs said stamp thA DO IN
Pressed shall be deemed to be not ehargetbe, or TO
enarseable only with tue duty denoted by tho staAp
AmAed, aud shall DO received 10 evidence IN All courts
law or equity, notwithstanding any objections male
hs ame ~ reason Of being unstamped, or OF II bcln
! insu mriently stamped.
sec %. And beit further enacted, That deed in
sTument ooeument whiting, paper, required by IA"
oa sAmIei which has been heretofore signed ~ issue
without being duly stamped, with deficient ssnp
nor any copy thereof shall be rded admitted
USED an evidenes In any court until legal stamp q
iHuips bending tho amount W dny, shall have beet
rmSed thereto, and ih- date whom the Is uied
ahxed with his iniiias, shall have been placed hereot
ny tue person usng AinEng the same aud the porsnl
TO- use or record any such deed doe
neht writing OF paprr evidence bis agent or attorney
u authorized IN The presence Of this court Ve,er or 70
cslde respectively o AS the stamp or stamps thereon
required Propided, That Instrument, document, %
PAPER made signed or hsued prior to the passage o ih
get without being duly stamped having thereon An ad
nssiro stamp stamps TO denots the, duty inpoaed
tnerson sal for that eause, II the stamp or stamps 20
lulrsi snail be subsequently anlxed, be deemed inva
and OF no effect: Fpvded JHrhT, That any power OF at
.orney conveyance. document Of any kind made ol
purportng TO be made in any foreign county 10 be used
W tue United States, shall pay the duty A. Il ie
lurOl by law on similar or documents when
made Issued in the uned states; aud the party to
Hhom the same Is Issued or by whom II Is TO used
snail before utng the same, ax thereon the stamp or
Httumps indicating the duty required.
Sec lOl AUD bo II further iced That all the PfoNl
sons RMS act relating O dies stamps adhesive stamps
anu slAmp duties shall extend to aud ineuds Except
all the Articles
enumerated in schedule marked sui jsrt 10 stamp dus'
anu Apply 70 the pIoyis ons iu relation thereto
sec loo And be II further enacted Tht II any person.
nt company, or corporation shall make, prepare aud
sel or remove for n,umptiOn sas drugs edicine,
prepAraiona, computations articles things neuliug
Psnumery cOametes, lncrr friction matches, cigar
lgns or wax tapsrt photographs ambr0types, daguer
rsoypes, or other SUI pictures Of any description, and
pAyihg eards upon whioh duty is imposed by law,
enumerated and mentioned In schedule q without Axing
thereto a adhesive stamp, label denong the duty be-
fore mentioned, he they shall incur penalty Of dol
HrUrfH II
Ihe nothing n this act contained shall apply 10 any
compounded medicinal drug or nor 10 ny ied
cine ding 10 the United States other
natonRl phArnaeopna of which the full proper
formula publ shed 10 eiher VI dspen Ntoros. fOrnl
Ales or ext-books In common among yaclans AMI
hpothecares, Including aud eelett q,
Journal used by any incorporated
college OF pharmacy aud not sold offered sale ad
unuer any other nsne form, or guiso than that
unusr which they may be seyora dsnOm uatal and laid
~ ~ au pnsrhaeop@laa dispensatorle textbookd,
o. JOURNALS As aforesaid, 10 medicines sold II fol
the use fAuy person, whish may be mixed any
pouaded specially for said pVrsona according to the written
i"sY ~ o. prescription Of any physician or surgeon
eee l6i Aud be IL further enaetS That every inALu-
aetuier Or maker of any OF the articles for sale onel
IN Schedule q, after the shall have been made
and the particulars horsnbeore required a. tJ stanpa
have besn complied with, who shall take w, remove,
deAeh, cause, pvrnt or sulr to be TAX IN on or
removed or ehedi any stamp, who shall any
stamp or any WrHpp fUr to which any stamp ~
auksa 70 cover Auy other article commodity than that
originally contained n such wrapper cover with such
stamp when hrat used, with the intent evade the stamp
unss shall for every such article, respectively In respect
TO penalty Of nfy dollars be together with
s soss lhereupou Aeeruing aud every such article VI
eommodty as Aioresaid shall also be forfeited
Sec lBI Aud be 1t further enacted, TaAt aud after
the passage ofths act every maker or VI any
o. tue arrea OF Or commodities mentioned M Schedule
- - Avl9aall who shall SELL send out TsnnVe, deliver
any article or commodity, aforsuad be-
lore Tue duty thereon shall have beeu fully paid by a
lB thereon The proper stamp provided By law who
sha niue Of CONCEAL, or cause 10 DO hidden as,
OF who shall remove convey away, deposit
to he removed e0nyeye away FROM or deposited in any
ehArseabu therson Or any part thereof shall be sU5et
forfeiture VI any such article or commodity.
Sec lb5 Aud he II further enacted That all nedenss
preparations e1mpoaiiiuns peramery cosmetics ucfer
dias, aud other Liquors wholly or In parl OF
domestic siiri's intended for expOrtatOu provided
by tS IA trder 70 be aauaeiured aud sold removed
without being charged with duty aud without having
stamp hked thereto, nl4 under such rules aud reguR.
WY a. ins secretary o. ths treasury may pfeselib, oe
iAde and manufactured In warehouses amilA eona,rne
vl V lhlhe Known and designated In Treasury regulations
as bouhleu war houses class two Procdtd That such
manu- shall nist give satisfactory bonds the col
etur OF lternal feEenus ior the faithful all
the law and the rules and Riors
said In amount not less than half Of that required by tile
regulations fhe Secretary Of the Treasury nom persons
allowed bonded warehouses. Such goods when manuiae
tured in such warehouags may b5 removed for exports
Hon. under hs direction ofthe proper officer having charge
hefenI who ha be designated by the Secretary the
Treasury wi nut being charged with duty, and without
having tt4mp AhAsd thereto Any manufacturer the
Ari es Aforesaid, OF any Of them, hRYin such hcnud
warehouse as aforesaid shall ba liberty such rules
the Secretary OF the
scribe 70 convey ersln any materials to be used u such
which allowed by the provisions OF law
TO he exported free from tax or duy we'll the
sAIy materials implements yessels brands aud
labels for the preparation, putting up aud export uf the
shld Manufactured al ticvs; and every article used shall
De uAenpt from tue payment Of stamp and excise duty by
such manufacturer Articles and materials " be na0d
may be traL sferred from any bonded warehouse in whh
tue same may be- under such rsguli the Secretary
Of the Treasury may preseb into Any bonded
In which such manufacture man DO conduetel and Va
used In such Manufacture and when used shall be
smpi from sAmpt and excise duty and the receipt oftha
oncor n charge asHoresaiI shall be received
9r the manufacture OF articles Any materials i'm
ported into the United States may under ruesAs The
seerelaryOi the Treasury may prescribe aud under the
direction Of the proper officer 10 In original psck
ages ffon On shpbosrd, om the bonded wArehou,ein
which the same may b. into the londed warehouse Ia
which such manufacture may bv carried tor the pur
OF duties therein and may there be used In such ac
ture. No articles removed, any article mauufae
tured 10 said bonded warhouse shall be taken therrOm
except for expectation. under the direction Of the proper
officer having charge thereof aforesaid whose eefa-
the quantity the date OF importation the nane Of vessel
with such additional particulars may from time to time
be required shall he received by the co etor Of customs
cancellation Of tue bonds return OF the amount VI
foreign import duties All labor performed aud services
rendered under these regulations shall bo under the
supervision Of an officer OF the customs aud ut the
penss u the manu- Heiuier.
Soc lo9 And be II further enacted, That any person
who shall offer for sale ANY Of the articles named Ia srhe
duls Q, whether the Altlees olf.rdd imported
NJ foreign domes ic manufacture, shall he deemed
the manufacturer eof aud subject TO all tue duties
sale Of domestic articles without the Of this proper
ianp or stamps dsnotng the duty paid thereon Progid
t That when any such imported articles shall bs sold IN
the original aud unbrOken package In which tho bottles
other Enclosures packed by the manufacturer tue
person selling said articles shall not be subject TO any
penalty account Of the want Of the proper stamp.
See. 10 And be it further snaeted, That 10 any col
lection dariet who 10 the Judgement OF the Conmsson
or OF Internal Revenue the facilities for the procurement
aud dsriouson OF Stamped velluu parchment OF paper
aud adhesive stamps shall bv insufficient, the Con-
missioner, AZ aforesaid iR authorized to furnish, supply,
and deliver 10 the collector ard TO the ofany sue
district aud to any assistant treasurer the United
States, or designated depostafy thereof or any post
master, suitable quantity or amount OF stamped Vellu
psgchnent paper, aud Adh'svs stamps without pre-
payment therefor and shall allow the hishssrate Of eom
Missions allowed by law any other parties pur chasing
the sas, aud may In advance require Of any such col
leeor assessor assistant treasurer VI the Uuitad Saes,
or postmaster, bond, with sufficient sureties TO Ap
amount equal TO the value Of any stamped yeun pareh
ment paper and adhesive stamps which may ~ placed
10 his hands and remain unAeeounttd Tor Tor
the faithful reun Whenever required of all quantities
amounts undsposed Of and iof the pAimeat monthly
Of all quantities amounts, sold not, remaining
hand And 1t shall be the duty ofsueh collector to supply
his deputies with sell II other parties within his dis
trct wh1 may make Appl cation therefor etanped yeum
chmsnt paper and adhesive stamps upon the
allowed oy law, or uudar the regulations Of thu
Commissioner Of Internal Revenue, who Is hereby auho-
rs,d to make such other regulations not Inconsistent
herewith for The security Of the United States and the
better accommodation VI tue public In relation to The mat
ters heFepheOre menlonel be may Judge neeasrsry
aud expdent. And the Secretary ef line Treasury may,
from time to time make such regulations he may hnd
necessary to Insure the sehetping prevent tile Illegal
use OF all sseh stamped Velum, parchment paper, aud
adhesive stamps.
Schedule D.
STAMP DuTIEs. Duty
Dolls. Gus.
Agresm Mt or contract ether than these sptciaedIu
this schedule; any Apprasement cf value
damage or for any other puI posei for every shest
o. piece VI paper upon which either of the sAlue
shall be written, i've cents
Provided, That ifmoTe than AppTASsment, agrut.
nent, Or cont act shall bs written upon shtsl
Iva can't ur atil M AVA Natfa