Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1865-04-29

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Osu aunSza..s p-urxhs--a a Co. tl-~. Cd moi
Lsst "a ff-v z1< I=z-e tksz ave hzz.NSzr-
Jas. f.s --r -cafzl; 60 ~ 1zz-s o-rr
i've h-1sE y &ll4-s. :cn p-- crs.;Esn- TAe
e0mzns1ssa.s-r of iEi-snl rev~l-s EsSy.
frorl tisns o tIsoe. mske r~SEl-fins.s- ufsoz
esslsrce e tie facts. fsz ;he zllo-azcr Of
s-eh of ;he stamps i->u~d undrr the pro
visions of shts set as nay have been
spoilc.I, destsoyed. or r-ndered usel-ss or
unfit for the purpose intsnd.d. or fg
which the owner NAV have no use. or
which through mistake may have been
/ Improperly or unnecessary used, or
where the rates or duties represented
thereby have been paid in error. or remit
,ed; aud such allowance shall be- made
either bv giving other stamps in lien of
the stamps so allowed for or by repaying
the amoun, or value. after deduc'ing there
from, in case OF repayment. the sum OF
| FIVE per centum to the owner thereof; but
| no allowance shall be made in any case
until the stamps so spoiled or rendered
useless shall have been returned to the
commissioner of internal revenue, or until
satisfactory proofha been made showing
the reason why said stamps cannot be re-
turned: Proridcd, That the commissioner
of internal revenue may. from time to time
furnish, supply, and deliver to any manu-
facturer of friction or other matches, cigar
lights, or wax tapers. a suitable quantity
OF adhesive or other stamps, such as may
be prescribed for use in such cases. with.
out prepayment therefore, on a credit not
exceeding sixty days, requiring, in adj
vance, such security as he may judge nc
cessary to secure pay mcnt therefore to the
treasurer of the United States, within the
time prescribed for such payment. And
upon all bonds or other securities taken by
said commissioner, under the provisions
of this act, suits may be maintained by
caid treasurer in the circuit or district
court Of the United States, in tho several
districts where any of the persons giving
said bonds or other securities reside or
may be found, in any appropriate form Of
action.
SEC. 162. ind be IL. fIrthcr enacted, That
it shall be lawful for any person to present
to the collector of the district, subject to
the rules and regulations of the commits.
sioncr Of internal revenue, any instru-
ment not previously issued Or used, and
require his opinion whether or not the
same is chargcablc with any stamp duty
and if the said collector shall be of the
opinion that such instrument is chargta-
bio with any stamp duty, he shall, upon
tho payment thereof, afiix and cancel the
proper stamp; and if of the opinion that
such instrument is not chargcablo with
any stamp duty. or is chargeable only with
tho duty by him designated. he is hereby
required to impress thcrcupon particular
stamp, to be provided for that purpose,
with such words Or device thereon as he
shall Judge proper, which shall denote that
such Instrument is not chargcable with any
stamp duty, or is chargcablc only with tho
duty denoted by the stamp affixed; and
every such instrument, upon which the
said stamp shall be impressed, shall be
deemed to be not chargeablc, or to be
chargcablc only with the duty denoted ty
the stamp so affixed. and shall be received
in evidence in all courts Of law or equity,
notwithstanding any objections MADE to
the same by reason Of it being unstamped.
or of it being insutficiently stamped.
Sec. 1G3. And be IL 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 a
deficient STAMP. nor any copy thereof,
shall be recorded, or admitted, or used as
evidence in any conrt until legal stamp,
or stamps, denoting the amount of duty,
shall have been affixed thereto, and the
date when the same is so used or affixed,
with his initials, shall have been placed
thereon by tho person using or afixing the
same and the person desiring to use or
record any such deed. instrument. docu-
mcnt. writing. Or paper as evidence. his
agent or attorney, is authorized in tho
presence Of the court, register. or recorder.
respectively, to affix the stamp or stamps
thereon required: Prorided. That no in.
s.rumcni. document, or paper 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
sha, eanse. IL the stamp @: stamps re-
quirri shall NJ subsequently afixcd. b,
de~nei Invalid and Of No eject, Pnsrsssd.
fsrsssE. That sny powe- os attorney. esn-
verance. or dOcunen; q ary kind. male.
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