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

er securities reside or may be found,
in any appropriate form of action.
Sec. l62. And be it further enacted,
That it shall be lawful for any person
to present to the collector of the dis.
trict, subject to the rules and regula.
tions of the Commissioner of Internal
Revenue, any instrument not previous
ly issued or used, and require his opin.
ion whether or not the same is charge
able with any stamp duty and if the
said collector shall be of opinion that
such instrument is cargeablc with any
stamp duty. he shall. upon the pay
ment therefor, af1ix and cancel the
proper stamp /; and if of the opinion
that such instrument is not chargeable
with the stamp duty, or is chargeable
only with the duty by him designated,
he is hereby required to impress there
on particular stamp, to be provided
for that purpose, with such words or
device thereon as he shall judge prop
er, which shall denote that such instru-
ment is not chargeable with any stamp
duty, or is chargeable only with the
duty denoted by the stamp affixed !;
and every such instrument upon which
the said stamp shall be impressed
shall be deemed to be not chargeable,
or to be chargeable only with the du-
ty denoted by the stamp SO affixed,
and shall be received in evidence in
all courts of law or equity, notwith-
standing any objections made to the
same by reason of il being unstampcd,
or for it being insufficicnty stamped.
Sec. 163. And be it further enacted,
That no deed, instrument, document,
writing. or paper, required by law to
be stamped, which has been heretofore
signed or issued without being duly
stamped, or with deficient stamp,
nor any copy thereof. shall be record
ed or admitted or used as evidence in
any court until a legal stamp or
stamps, denoting the amount Of duty,
shall have been affixed thereto, aud
the date, when the same is so used or
affixed, with his initials. shall have
been placed thereon by the person u.s.
ing or allixing the same and the per.
son desiring to use or record any
such deed, instrument. document. wri-
ting, or paper as evidence. his agent
or attorney, is authorized in the pres
spsffe St the s2Hrt ssSissts55e q, sSGpraff
stamps thereon required Prorided,
That no instrument. document. or pa
per made, signed, or issued prior to
the passage of this act without being
duly stamped or having thereon an
adhesive stamp or stamps, to denote
the duty imposed thereon, shall for
that cause, if the stamp or stamps re-
quired shall be subsequently affixed,
be deemed invalid and of no effect
Preceded, further, That any power of
attorney, conveyance. or document of
any kind, made or purporting to be
made in foreign country to be used iu
the United States, shall pay the same
duty as is required by law on similar
instruments or documents when made
or issued in the United States; and
the party to whom the same is issued
or by whom it is to be used, shall be-
fore using the same, affix thereon the
stamp or stamps indicating the duty
required.
Sec l64. Aud be it further enacted,
That all the provisions of this act rela-
ting TO dies, stamps. adhesive stamps.
aud stamp duties shall extend to and
include Except where manifestly i'm
practicable) all the articles or objects
enumerated in schedule marked G sub.
.ject to stamp duties, and apply to the
provisions in relation thereto.
Sec. l65. And be it further enacted,
That if any person, firm, company, or
corporation shall make, prepare, and
sell, or remove for consumption or
sale, drugs, medicines, preparations,
compositors, articles, or things. inclu-
ding perfumery. cosmetics, lucifer or
friction matches, cigar lights. or wax
tapers. photographs, ambrotypes, da.
guerreotypes, or other sun pictures OF
any description, and playing cards,
upon which duty is imposed by law,
as enumerated and mentioned in Seized.
ule c, without aflixing thereto an ad.
hesivc stamp or label denoting the
duty before mentioned, he or they
shall incur penalty Of ten dollars fol
every omission to affix said stamp
Prorided. That nothing in this act con
tanned shall apply to any uncompound
ed medicinal drug or chemical, nor tc
any medicine compounded according
to the United States or other national
pharmacop9ia, nor Of which the full
aud proper formula is published in eli
ther Of the dispensatories, formularies
or textbooks in common use among
physicians and apothecarics, including
homeopathic aud eclectic, or in an,
pharmaceutical Journal now used b!
any Incorporated college of pharmacy
and not sold or offered for sale, or ad
vertised under any other name, form
or guise than that under which the,
may be severally denominated an,
laid down in said pharmacop9ias, dis
pensatories. textbooks. or journals, al
aforesaid. nor to medicines sold to o.
for the use Of any person, which ma,
be mixed and compounded specially
for said persons according to the writ
ten recipe or prescription OF any ply
sician or surgeon.
Sec. l66. And be it further enacted
That any manufacturer or maker 0
any Of the articles for sale mentioned
in Schedule c, after the same shal
have been SO made, and the particular
hereinbefore required as to stamps
have been complied with. who shal
take of, remove. or detach, or cause
or permit, or suffer to be taken of, o
removed, or detached, any stamp, 0
who shall use any stamp, or any wrap
per or cover to which any stamp is al
fixed, to cover any other article o
commodity than that originally con
tanned in such wrapper or cover, witt
such stamp when first used, with the
intent to evade the stamp duties, shal
for every such article, respectively, u