The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-05
OFFICIAL.

proper stamp any deed conveying said land by any per
holds tte And prorded, further, That hereafter in all
where the party has not affixed to any instrument
las required by the hundred and hftyrst section o.
the act of June thrtie, eighteen hundred and sixty
four tho schedule marked thereunto annexed ana
the stamp thereby required to be hereuno affixed at the
time of making OF issuing tho said instrument and he oil
they or any party having an interest therein shall be SUB
sequently DESTROYS of sfxng such stamp to said instru
men he they shall appear before the collector OF the
revenue of the proper district who SHALL upon the pay
ment of the price of the proper stamp required by law
and of penalty OF fifty dollars and, where the whole
amount of the duty denoted by the stamp required shall
exceed the sum of fifty dollars on payment also Of inter
est at the rate Of six per cent said duty nom the day
on which such stamp ought to have been Affixed fx the
prop stamp 10 such instrument and note upon the mar
gin Of said instrument the date of his doing and the
fact that such penalty has becn paid and such instru
ment shall thereupon 10 deemed and held to be as valid
to all intens and purposes as fstamped when made OF
issued And provided FURTHER That where 1t shall ap
pear to said collector upon oath otherwise to his sat
sfacton that any such instrument has not been duly
stamped at the time Of making issuing the same by
reason ofacclent mistake insdvertence or urgent ne
costly aud without any wiful design to defraud the
United States Of the stamp duty to evade delay the
payment thereof then and in such case il such instru
ent SHALL within twelve calendar months after the
king issuing thereof be brought to the said collector OF
revenue to b. stamped and the stamp duty chargeabe
thereon shall be paid it shall lie lawful for the said COL
scor to remit the penalty Aforesaid and to cause such
| instrument to be duly stamped"
That section hundred and sixty be amended by in
ecrtipg before the word injury" the word "acciena
by striking out after the words nor on certificates the
word "or" and inserting In lien thereof the word 'oi "
and by striking out the words other articles and in
sertng In lieu thereof the word shay"
That section one hundred and sixtyfvo be amended by
striking out In the proviso the words "act contained
and inserting in lieu thereof the word section"
That section hundred and sixty-seven be amended
by striking out the word or" where it occurs the
ond time and inserting after the word "se" the words
"expose for sale"
That section one hundred and sixtyeigh be amended
by striking out the words ucier friction matches and
cigar-ghts or wax tapers."
That section hundred and sixty-nins be amended
BY inserting after the words rwho shall Offer" the words
or expose and by inserting after the words $50 offer
ed' the words or exposed; and by inserting in the
provso after the words "imported artices the words
Except lucifer friction matches, cigarghts, and wax
That schedule B." preceding section one hundred
and seventyone be amended in the paragraph marked
Receipts" by inserting after the word property" the
words "exccpt receipts issued by any persons FIRMS
companies doing business as an express or express COM
and that Schedule CT preceding section hundred
and seventyone be amended in all the paragraphs con-
By at hs
marked "recepts" the following: "Prorided That
when two more persons shall sign the receptone
quired by this act may DO affixed to the said receipt in
| lieu of said several stamps"
That schedule B." preceding section one hundred and
seventy-one DO further amended by striking out the
word lease" in the proviso In the clause taxing mort
cages" &c. and also by adding to said provso the fol
lowing; "And provided further That upon each and ev
cry assignment any lease stamp duty shall be requir
ed and paid equal to that imposed the original inst
ment increased by stamp duty the consideration
value othc assignment equal to that imposed upon the
conveyance OF land for similar consideration value"
That section hundred and seveny-one be amended
by inserting before the words "rened coao the words
"crude petroleum rockoil and after the words all
descriptions" by inserting the words "buon quicksl
yer, ucifer or friction matches, cigar-ghts and wax
| tapers."
That section one hundred and ssven mine be amended
by striking thererem the words iii collector or deputy
collector and by adding at the end Of the words use Of
the United States the words and where any penalty is
paid without suit, before judgment, and moiety OF
the claimed by any person as nformer the secre
tary Of the Treasury application to him, under such
regulations he shall prescribe shall determine whether
any claimant Is entitled to such moety and to whom the
| same shall be paid"
SEC O. And Dc it further enacted, That from and after
the passage of this act the to section one hundred
and sxtynine Of the act to which this act Is an amend
ment shall not be held to apply to ncfer matches fic
ton matches other articles made IN part of wood and
o like ena has anS wax
the thireth day of June eighteen hundred and sixty
five the gross amount Of oil duties taxes and revenues
received collected by virtue Of the several acts to pro-
vide internal to support the government and to
pay the interest the public debt and Of any other act
acts that may now or hereafter be in force connected
with the internal revenues shall be paid by the officers
collectors agents receiving collecting the same daily
into the treasury Of thu United States under the nuc
tons of the Secretary Of the Treasury without any abate
ment deduction account Of salary compensation,
fees COSTS charges expenses claims Of any description
whatever anything in any law to the contrary notwith
standing And all monies directed by law to be paid
to the commissioner of internal revenue including those
derived from the sale of stamps fhal be paid into the
treasury of the United States by the party making such
payment; and certificate Of such payment stating tho
name Of the depostor and the specific account which
the deposit was made signed by the treasurer assistant
treasurer designated depostry proper officer of de.
post bank aud transmitted to and received by the
missioner Of internal revenue shall be deemed compi
with the law requiring payment to be made to the
commissioner any law to the contrary notwithstanding:
Provided II in districts WHERE from the distance of
the officer collector agent receiving collecting such
duties take. and revenues from proper government de-
positoy the Secretary OF the Treasury may deem it pro-
per- may extend the time for making such payment
not exceeding, however In any case the period Of
month
may be necessary for the payment of the lawful eypen
incident to carrying into effect the various acts rela
tive to the and collection of the Internal
nues after the hirteth day of june eighteen hundred
and sixtyAve until the first day Of July, eighteen hun
dred and slxysx, aud not otherwise provided for be-
and the same Is hereby appropriated from any money in
the duty of such of the collectors of internal
the Secretary Of the Treasury may direct dsburs
ing agents pay tho aforesaid expenses without increased
compensation therefor, aud to give good and srcent
bonds and sreties for the thfn performance of their
duties such discussing agents in such sum and form
snail be prescribed by the first comptroller Of the treasury
and approved by the Secretary. ir
Sec. and be further enacted, That in addition to the
duties imposed in section ninety four of the which
this an amendment as hereinbefore amended there shall
merchandise therein mentioned, except as hereinafter
otherwise provided increase of nth twenty per
cntum Of the duties or rates Of duty provided In said
section whather ad valosem or specific Vrocided That
the additional duties or rates Of duty berein mentioned
shall not apply to coal illuminating OIL refined and
naphtha benzne and benzoe wood screws paper of all
descriptions printed books magazines pamphlets
views, and similar publications, cotton, manufactured
tobacco, snuff, cigars cigarettes, and cheroots,
SEC g. And be IL further enacted That every national
banking association State bank State banking assoa
on shall psya tax of ten centum on the amount Of
ofany State bank State banking association paid
out by them after the first day Of july eighteen hundred
and sixty-six 4.
sEo T. And be ii further enacted That any existing bank
organized under the laws any State having paidup
capital of not less than seventyfyc thousand dollars
which shall apply before the first day of July next
authority to become national bank under the act ent
tied "An act to provide national currency secured by
pledge Of United States bonds and to provide for the
cuation and redemption thereof approved June third
eighteen hundred and sixtyour and shall comply with
all the requirements Of said act SHALL if such bank be
found by the comptroller of the currency to be in good
standing and credit receive such authority in preference
to new associations applying for the same: Popided
That it shall be lawful for any bank or banking assoca
ton organized under State laws and having branches
the capital being joint and assigned to and used by the
mother bank and branches In definite proportions to be-
national banking association in conformity with
istng laws, and to retain and keep in operation Its
branches such more of them rs II may elect to
retan the Of the circulation reedeemabe at the
mother bank and each branch 10 be regulated by the
| amount of capital assigned to and used by each.
SEC g. and be ii further enacted, That there shall be
levied collected and paid all crude petroleum rock
oil that may be produced and Sold removed for con-
sumption sale duty of one dollar each and every
barrel of moro than fortyve gallons; and all petro-
eum or rocko that may DO in possession Of the pro-
ucers at the place of production tho day when this
act takes effect shall be held aud treated If produced
on that ay and the said duty shall he paid by the owner