Delaware State journal and statesman., 1865-05-26

if he has reason to believe that the same Is uuderstot
ana IN case any person. guardian or trustee snail neSe
or use to make and render such list return or sha
render false fraudulent list rern, II shall DO u
y Of the assessor or the assessor to maze
list according n the best Information he eau obtain
the eSamlnaon Of such person aud his books and a
counts hnyother evidence, aud TO add twenty i've
centum as penalty to tbs amount Of the duty due
such list in all Of Hul neglect or refusal TO max
aud render list or gturn, and In all cases Of false
fraudulent list return having been rendered to ad
ene huudred per eentum as penalty to the amount
duty as1erained to be dus, the duty and the addition
thereto as penaty TO- be assessed and collected 10 III
manner provided for In O'hor OF wfu neglect
refusal 10 render list return, Of rendeing als
aud fraudulent raturn Pr0uided, That any party In hi
er own behalf guardian or trustee shall u per
mitted 10 declare under oath fmnton the form ant
manner OF which shall he prescribed by the commissions
o Internal revenue, that he She his or her ward
oenehciay not possessed Of Income oftx hundre
deara liable to be assessed according to the provision
Of this act or may declare that he or she has been
sed aud paid naome duty elsewhere Ia the year
under authority Of the United States, upon bis or he
gains and pronta prescribed by law, and If the assis
Ant shall bs satisfied OF the truth Of the deca
ration, shall thereupon be exempt from income duty u
said district; II the list return Of any party shal
have been increased by the assistant ASSESSOR such ar
may exhibit his books and accounts and be permitted 4
prove and declare under oath Affirmation, the amoun
ei4nnusl income liable 10 be assessed but such oath
aud evidence shall not be considered conclusive Of t
fa1ts and deductions claimed in such shall b
made or allowed until approved by the assistant assessor
Anypers0n feeling nggTieyed by the decaon OF the ass
tnt ASSESSOR In such may appeal to the ASSESSOR oil
the district and his decision thereon uness reversed by
tha commissioner OF internal revenue shall be final and
the FORM time and manner Of proceedings shall be subject
to rules and regulations be prescribed by the commits
sioner VI internal revenue"
Tuat section ono hundred and nineteen be amended by
striking out the words for thirty days. and after the
words for ten DAYS After inserting the words notice
andp
That section one hundred and twenty be amended by
striking out at the end thereof the word aei and in
sertng in lieu thereof the word seetlon.n
That section one hundred and twenty five be amended
by striking theterom the word and" following the
word custody" and Inserting in lieu thereof the word
"any.'
That section one hundred and Thirty three be amended
by adding at the end thereof the following words Pro-
pded That no duty shall be levied In respect of any su
eesson Sesng before subsequent to the passage OF this
act where the successor shall DO the wife OF the predeces
/ sorp
That section ons hundred and thirty hve bo amended
by striking heretrom the word extension and inserting
/ In lieu thereof the word "extinctlon."
That section one hundred aud forty nine be amended
by striking out the word Assment" and inserting IN
\ lieu thereof the word "sssessment."
That section one hundred and fifty eight be amended
by striking out all alter the enaetng clause and Inserting
In lieu thereof the following, to witt Thst any person
or persons who shall make, sign or Issue, who shall
cause 10 be made signed or issued any instrument doeu
meni OF paper Of any kind description Whatsoever,
shall accept negotiate o. pay, sr cause to be accepted
negotiated paid auy bill Of exchange draft order
promlsoy note for the payment Of money without the
same being duly stamped or having thereupon adhesive
stamp for denoung tha duty ehargeabe thereon, with
intent to eyade the provisions Of this act shall for every
such offence forfeit the sum OF hfy dollars, and such
Instrument document paper bll draft order or note
shall be deemed invalid and Of no effect; Provided That
the title of the purchaser OF land by deed duly stamped
shall not be defeated or affected by the want Of proper
stamp any deed conveying said land by any person
FROM through under whom his gantor claims holds
tide And provided further That hereafter In all
where the party has not alxed TO any instrument as
required by the hundred and hy first section of the
oi June hrsth, eighteen hundred and sixty four
the schedule marked hereuno annexed, and the stamp
thereby required to be thereun,o axee the time OF
making issuing the said instrument and he they
any party having an interest therein shall be subsequently
desir0us OF aIng such stamp to said instrument he
they shall appear before the collector Of the Of the
proper district who SHALL upon the payment of the price
Of the proper stamp required by law and penalty
nifty dollars and where the whole amount Of the duty
denoted by the stamp required shall exceed the OF
y dollars on payment also Of Interest At the rate Of six
per said duty from the day which such stamp
ought to have been Affixed Ax the proper stamp such
instrument and note upon the margin oil said instrument
the date Vi bis so doing and the fset that aneh penalty
has besn psd and such instrument shall thereupon be
deemed and held to he valid all ntens and purposes
stamped when made Issued ARd pr0rded further
That where shall appear to said collector upon oath
otherwise to his satisfaction that any such has
not been duly stamped at the time q making or issuing
the by Of accident mistake inAdvertenes
urgent necessity aud without any wu design TO defraud
the United States of the stamp duty or to eyade delay
the payment thereof then and in such case II such in
strumenf shall within twelve calendar months after the
making issuing thereof he brought to the said collector
OF revenue be stamped and the stamp duty chargeable
thereon shall be paid It shall be lawful for the said eoes
10 remit the penalty aforesaid and to such in
strument to be duly stamped"
That section hundred and sixty be amended by in
aertng before tn, word Injury" the word accidental
and by striking the words "whe trayelling" also by
striking out after the words cettncatesn the
word "or and inserting In lieu thereof the OFF,
and by slrklng out the words "othor artlces" and il
That section one hundred aud sixty ys be amended by
striking out in the proysn the words act contained"
and inserting in leu thereof the word "settion'
That section hundred sixty seven be amended by
striking the word orr where 1t the second
time and inserting after the word sell the words
pose for saleN
That section one hundred and sixty eight be amended
by striking oat the words "luclter friction matches
and cigar lights or wax tapsrs"
Thai section hundred and sixty nine be amended
by inserting after III words who shall oer the words
The words exposed " and by Inserting n the proyso
after the words "imPored articles the words "sxesp
lucr or friction Matches cigar ligats and wax tapeTs
That "sehedule h, preceding section hundred and
seventy one be amended in the paragraph marked "re-
ceipsh by inserting after the word dpropertyn The
words eTeep receipts issued by any PERSONS trims or
companies doing business express express compA
ny on the delivery any property for trausporaton and
that "scheduls G., preceding section hundred and
seventy be amended In all heparagraphs concerning
playing cArds by striking wherever 1t occurs the
word RETAIL" Add the end OF the paragraph marked
receipts" the following Propided That when two or
more persons shall sign the receipt, more
stamps equal in value to the several stamps required by
this act, may be affixed to said reeepin lieu of said
That Schedule D." preceding section one hundred and
seventy one, be further amended by striking the
word 'ease" in the prov in the clause taxing mort
CAGES Se and also by adding to said pyoyGo the follow
Ing Hd prOpidsd further That upon each and every
assignment OF any lease stamp duty shall be required
and paid equal to that imposed the original
Increased by a stamp duty the consideration or value
Of the assignment equal to that imposed upon the cons
yeyance OF land for similar consideration or valuep
That section one hundred and seventy one bs amended
crude petroleum rock oil " and after the words ra
descriptions" by inserting the words bullion quick
silver, lueiisr OF hleuoh mAtehes cigar Lights and wax
That seean ons hundred and seventy nine be amended
by striking thereiorom the words al" collector or de.
putty collector and by adding at the end Of The words
use Of the United sates the words and where any
penalty is aid without suit or before Judgment and
oety the same Is claimed by any person inpFmel
the Secretary of the Treasury, application to him,
under such regulations as he qha prescribe, shall deter
niue whether any slaiAant h entitled to such moisty
and to whom the same shall be paid"
Sec q Aud be 1t further enacted That from and after
the passage this act the prOylso section hundred
and d Is nine Of the act which this an amendment
shall not be held to apply to ,Aeiiet Matches friction
matches or other articles made ia part of wood and ussd
Tor like purposes, to cigar lights aud wax tapers
sec g. And be it further enacted, That oIa and after
the thrtieth day OF June, eighteen hundTed ard sixty
received collected by Virtue Of the several acts Il pro
vide internal revenue TO support the government and to
pay the interest the public dsb and of any other act
acts that may nov or hereafter be in force noced
with ths lternA revenues, shall be paid by the officers
collectors 0Tgnts receiving or collecting the same, daily
into the treasury Of the United states under hs nsuo
tlons the Secretary OF the Treasury wtheual abae
inen ur deduction on account Of salary, compensation,
fees costs eh ges expenses claims Of any description
Whatever pYthinE IA any law TO the contrary notwih
standing And all moneys new directed by law to be
uid d the commissioner Of internal revenue Including
those derived from the sale OF stamps, shall be paid into
the treasury Of the United States by the party making
such payment aud certificate Of such payment stating
lke name of the depositor aud the specific
which the deposit rGGe, signed by the treasurer
assistant treasurer designated depostary proper officer
DAnkt received by the
commissioner OF internal revonue, shall be deemed
compliance with the law requiring pE to be made
Inc any law 10 she contrary nowlthstand
Ing Propided THAT in districts Whers from the dis
ocf collector agent Wing collecting
sueb duties taxes and from proper government
depository, the Secretary q the Treasury may deem It
poper he may extend the time for making such payment
exceeding however, In any case, the period Uf
mopth
soc Aud be 1t further enacted, That such money
may be necessary for the payment ofths awu expen'
Sos incident Carrying into effect the various acts relative
10 the assessment aud collection OF the internal
after the thlelh day Of June, eighteen hundred aud
a4ty dys until the first day of July eighteen aud sixty
six aud not otherwise provided for b. Gnd the Is
hereby appropriated from any money n the treasury
otherwlfa appropriated, And II shall he the duty ofHuth
Of this collectors OF Internal me Secretary
urrar lahnrslnr aranIs