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

VI such atsleslment 10 appeal 10 tic form
assessment who shall decide on such appeal and gii
nnee thereof TO such party, who II still dissatisfied M
within twenty days alter notice Aforesaid, appeal froi
such decision to the Commissioner OF Internal Revenu
aud furnish stansnt Of the grounds Of such appeal
the Commissioner. whose decision upon tbs case M pre-
sentet by the staements Of the assistant
se,spr and auuh party, shall he final.
sec. 1850. Aad be further enaeied That the dulis
levied aud Assessed upun sucerajns by this act shall
y ~" '1e processes ~ are Or may b. prescribed by A'
Tor the collection 0 direct upon lands unde
tue authority Of tha United States.
STAMP DUTIES.
See. Isl. And be Griher eAacf,d, That all laws Il
Ioce At the time Of the passage Of this act 10 relation
stamp duties shAll continue in Orcy mt the first d,y
August, eighteen hundred aud sxiy.iour, snd on au,
alter the hrat ,Ay " August {htsen hundred xtF
four there shall be levied collected aud paid for aud
respect Of thp several iusruments matsrs aud thing
mentioned and described in the schedule (marksd b
hsisuhto anneNed or hr or ia respect Of the vel Jun
parchment, paper upon Whth such Instruments at
ters or things ANY Of ths shall bs written printed
by auy psfson or persons party who shall make, sig
OF s,us the for Whose benefit tho SAINT
shall DO made 'snel, or ssuel, the several duties
sums ot money set down In figures agaast the same
schedule.
Sec l52 Ant he il Jarfi,r esaciei That II 81 all moi
DO lawful to record any Instrument document or paper
required by law to DO sAmp,d unless stamp samps
vi The proper amount shall have ben A xed and ths
record OF any such instrument upon witch the proper
stamp or stamps Aforesaid shall have been afxod
shall De niely void, and shall not be used In evidence.
soi lo5 Aud Juftier enocied That no Instrument
document writing, psr II Any deNeI ption, required
by law to % stamped, shall bs deemed held invalid
aud ui no eet for the want vi the particular kind
scipton OF stamp fr aud dunotlng the duty
charged on any sdeh Instrument document, writing
paper, provided leg stamp stamps, denoting duty
Of equal amount snail have beeu duly Axsd aud
lheIeoni Prouided That the provisions Of ha section
snail not apply to any stamp appropriated 10 dsnots the
u9y eharssu on proprietary Ate es or Arelos enuerat
sd In sehedule G.
Sec l64. And b. 4, Iii.er enacted, That all omesi
hsTuuehlt u unHn aud papers ISSUED or used by the
ehesis OF the United states uovsrnmsnt shall 10 aud
hereby are exempt from duty.
Sec ld6 Aud BE- IafLhiT enacted That IL any Eetaon
shall forge counterfeit or procure he Urged
or eounleristtd any stamp die auy part Of Ruy
stamp or die, which shall have been pi0vded made, or
used In pursuance Of this ae shall FORGE counterfeit
or roSemble or cause proeufe 10 be higed counter.
sted, reuenblsd the npression OF any mart Of the
impression, OF any tuch stamp de- A. nuroAil, upon
any vellum parchment, paper, shall amp mark,
or esre or procure to be stamped marked aly Yeun
ieted stamp or dle or part " any stamp or die,
"a Aforesaid with intent 10 defraud the Quilted states
Of any Of the duties hsr.by Imposed, or any part
'neleo' or Ahy person shan utter or sel or
expose To sale any yeuni. arehmsu paper, article
" thn having thersupon the Impression Of any such
s9unleeed stamp or die or any part o any stamp or
de- or any such iorgsl rouuterslt.d bed m-
s'me respectively bel ged countefeitej rosembed
or any person shall kuowng'y use Hny stamp die
which sha'i have been 20 provided. nads used, as
Apfehd WIN intent 10 deIraud the United Staes ~ II
any person shall falduently cut, tear. rsmjve,
cause ~ procure To br cut torn removed th impress
hun VI Huy stamp die which shall have bsen provided
inAuv Or used 10 pursuance OF this act from any Vsium
parchment, or papr, or any Instrument Or writing
charged chaseabe with any Of the duties ereby i'm
posed or II Auy person shall wllfully
be removed from any stamped envelope the eaneeug
defeng marks thereon with intent 10 use tbs same OF
eauhe the use OF the ih second time, shall know
ingy or wituY sell buy such washed or restored
stamps or ohsr the sane for iale give Of expose the
same to any person for use knowingly the same
or prepare the same with Intent for the se0nl hsrs
o. thea and In every such case every person Offend
lnA and every person knowingly and wiltuy aiding
Abetiing or assisting 10 committing any offence MI
aforesaid shall be deemed guilty OF felony, aud SHALL
conviction 'heieof forfeit the said counterfeit stamps
the articles us0n which they placed aud be punished
ny iine not exceeding one thousand dollars, by In
prls nnent aud confinement TO hard labor not exe7sdug
hfe years. or D9th, Al the dl'erel1n OF the court.
Sec. And BE- further enucffJ, That In any aud all
cases Whers IN adhesive STAN shall be used r denOtng
any uuiy Imposed ny this Aei except horesafer pro-
yded, the person using or anxiug the shall wile
thereupon the nals OF his aud the date witch
The same shall be aiehed or u.ei that the may
not again be used And II any person hal uleny
make nAe Of s Adhesliu stamp to denote Sny duty I'M
posed by this act thuut olIecu4lly eAnceng and o
eTailng such stanr except be ore he she
or they stall mriet the Of nfy dollars Prapiied
That any proprietor or proprietos Of arele
or articles subIer u stamp duty under Schedule Of this
Ae bhA have The privilege Of furnishing, without expense
the Connissoner OF Int.rnd Revenue, hts their own
das VI designs Tor stamps 10 be used thereon to be made
under the direction and 10 10 retained in the possession
the Connbsoner VI Internal Revenue for bis their sep
arAe use which shall not Le duplicated to any other pe-
son That in ali whore auih stamp used instead
OF his or heit writing the date thereon the said stamp
shall DO so ahxad the bottle or package that ~
opening the eame using the contents Hereof the said
shall be liable to the psuay imposed for neglect 70
ahx said stsnp rs heIen0sors prseiil ed 10 this
Any person who shall suduently obtain any
Aforesaid stamps desgus therefor and my person for
gng or e9unles'lng causing procuring the forging
or eounerfang any representation likeness, Fimtude
colorado limitation VI tho said last mentioned stamp Of
any engrayer printer who shall ell give away tAd
stamps or selling hs tHne or being merchant, broker
pedder, person dealing, Ia whole In part n similar
goods, wares, merehands' u nufctures atous,
articles or those dssisns for sml object, PURPOSES
shall have knowingly or iizudusny ia bis, her thor
possession any such forged touutoffatsd likeness sin
tude or colorado initiation VI the said last mentioned
stamp shall be deemed guilty OF iny aud, upon
vctiOn thereof shall Ne ect all the penalties Cues
aud ioreutes prescribed In the preceding section Of this
act
see 1871 And be II further sn4ceI, That the Commits
nternsl hevenus be Aud hs Is hereby authorized
10 prescribe such mt for the cancellation OF STAN pa
substitute for Ia addition to the msthO pre-
rlbsd by law ~ he may deem expsdeut aud ofectuA
Aud he Is fu ther ID ia his 10 ihs
application OF hush method imperative upon the mannfN
urers OF proprietary arslsa articles included In Sche
dule T. and upon stamps Of nominal value exceed NJ
See i55 Aud be II further d. That any person or
persons who shall make sigu issue who shall
10 be made Signed or issuel any Instrument document
Or paper Of any kind or description whaaoeyer, or shall
accept or pay of Gauss to bo accepted paid BILL OF
ment OF money, without hs being duly stamped
having theTeupon an AdhB.ls stamp for denotDB the
duty thereoni with Intent to evadu the proy-
sionH Of this aet SHALL for every such offence, ost the
sum OF two hundred dollars aud such Instrument docd
ment or paper, bill, dra order note sh. be deemed
invalid and u no ef-c; Pfopidfd That the title Of
purchaser O land by deed duly stamped, shall not be
defeated OF effected afetedl BY the want Of proper
stamp on any deed conveying SAID And BY any persun,
om through under whom his grAntOr eains Or holds
title.
sse iba And be Il fthur enAeed That the accept or
aeeeptOs Of any b OF exchange order for the pay
inent Of any sum Of money drawn pufpoTtng to ba
drawn In any foreign country but payaLu 10 the United
States, SHALL before paying accepting the sAues pae
thsruupOn attmp Indicating the duty upon the sae,
the law requires for inland bills OF exchange, promise
soiy notes. aud I'LL of exchange shall bs paid nego-
uated, without such stamp aud II any person shall pay
OF negotiate or oieT 10 pa, menl receive or take n
Il rTrf lNaaU Rr
20 ohsnding shall forfeit tho sum Of Two hundred dol
lars
duty shall be required Of attorney any Other
pa relating To applications for bountsa arvAragss Of
pay, pensons, or 10 the receipt ths eof from time td
time, Or upon tickets or contracts Of lnsuranee when
mited to Injury to persons while traVeng NOR on Ter
neAtes foil the measurement weight OF an imas
wool eoAlor other articles nor On deposit notes 10 nlna
insurance companies Tor Insurance upon which pOcie
sutJee 10 stamp duties havS been or are to bs ssusi
Any eerh ate OF the rssord of deed other In
strnmsnt 10 writing, Of the aekuOw edsmsnt Or proc
thereof by Atestug Witnesses nor 10 any ndorsenen
negotiable Instrument or any warrant OF att faey Ae
e0mpAnYng bond or note when such bond or uot- -Al
have affixed thereto the stamp stamps deuOuns lh'
duty reuulredi and whenever any bOnd note shall b,
secured by mortgage, but stamp shall bs equine Il
bs placed On such papers prorided That the stamp dut
placed thereon shall 10 the highest required r sal,
| Instruments or either OF them.
Fec. 6l And hs II further ehaead That tho Coninls
soner Of Lutte t Regsuus ie snd is ,reby authorized
srll To and supply collectors, deputy collectors pcstas
ters siaonrs, ether persons vt his diteroon Will
stamps or sampeL psper vsIuu or parchment
herein provided tor in amounts not less than hf
dollars upon the payment at the tune Of delivery Of th
amount u dulles said stanps. stamped paper, veum, .
parchment 90 sold supplied represent and may allow
upon the aggregate amount of such stamps aforesaid
the sum Of not exceeding avepeI eeutum e1mm.slon
s collectors postmaseIs atonera other purchasers
but the cost OF any paper Toum, parchment shall
psd by the purchasr OF sueh stamped paps', veu,
parchment as aforesaid Roriied That any prophet
Or pfoprsinrS Of articles ia Schedule o. whO sha
furnish his their dis des for stamps TO be
especially for his their proprietary articles shall
allowed the ALLOWING commission, namely On amount
pushA At one tle OF uot less than hfy nor more tina
lVe hundred dollars, hvs Ter centum amounts owe
i've hundred llAiS, ten per eentum The Commissions
Internal Keyeuus may tmo TO time make ieguli
tons upon pruDer eyd1nee vt the facts for the all wanc
H. nj