Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1865-04-29
OFFICIAL.
LAWS OF THE UNITED STATES.
Pusscd at tile First Session ofMe T%hty
Eighth Congress.

[PuBLlC-No. 173.
An ACT to provide Internal Revenue to
support the Government, to pay Inter-
est on the Public Debt, and for other
Purposes.
Sec. 158. And be IL. further enacted, That
any person or persons who shall make,
sign, or Issue, or who shall cause TO be
made, signed, or issued, any instrument
document, or paper of any kind or dis
cription whatsoever, or shall accept or pay
or cause to be accepted OF paid. any bill
Of exchange, draft, or order or promssory
note. for the payment Of money, without
tho same being duly stamped, or having
thcreupon an adhesive stamp for dcnoting
the duty chargeablc thereon, with intent
to cvadc the provisions Of this act, shall
for every such offence, forfeit the sum OF
two hundred dollars, and such instrument
document, or paper, bill, draft, order, or
note shall he deemed invalid and of no
effect: Provided, That tho title of n
purchaser of land by deed duly stamped
shall not be defeated or affected by the
want Of a proper stamp on any deco con-
veying said land by any person from,
through or under whom his grantor claims
or holds title.
Sec. 159. Ind be Ht1rthcr enac'cI, That
the acceptor or acceptors of any bill of ex-
change or order for the payment OF any
Aum Of money drawn, or pnrporting to be
drawn, in any foreig ign country, bat paya-
ble in the United States, shall, before pay
ing or accepting the same, place thercnpon
a stamp, indicating tho duty upon the
same, as the law requires for inland bills
of exchange, or promissory notes, and no
bill of exchange shall bs paid or negotiated
without such stamp; and if any person
shall pay or negotiate, or offer in payment
or receive or take in payment, any such
draft or order, tho person or persons 50
offending shall forfeit the sum of two hun
dred dollars.
Sec. 16O. Ind be IL. farthcr enacted, That
no stamp duty shall be required on powers
ofattorncy or any other paper relating te
applications for bounties, arrearages OF pay
or pensions, or to the receipt Thereof
from time to time, or upon tickets or con-
tracts of insurance when limited to injury
to persons while travelling; nor on Ger.
t:ficatss of the measurement or weight ol
animals, wood, coal, or other articles
nor on deposit notes to mutual Insurance
companies for insurance upon which poll
eies subject to stamp duties have been, Of
are to be, issued nor on any certificate Of
the record Of a deed or other instrument in
writing. or Of the acknowledgment Of
proof thereof by attesting witnesses; MOI
to any Endorsement of negotiable instru.
mcnt, or on any warrant Of attorney, &C.
companying q bond or note. when sucl,
bond or note shall have affixed thereto
the stamp or stamps denoting the duty
required and whenever any bond or not,
shall be secured BY a mortgage. but on'
stamp shall be required to be placed or
such papers: Prorided. That the staml
duty PLACID thereon shall be the highcs
rate required for said instruments. or eiihe'
of them
Sec. l6l. Asd be IL fsTfier enacted. Tha
tAs commissioner Of internal revenue o.
aad is hereby, authorized 10 sell to and
supply collectors. depa;y collectors. O
assss~xs, Pss;sna~;rrs. ssaf.pners. o.
ssy other P-rssns. At his aisrrst,0a- viii
sdAs<svs s,.nys. - stamped pzP-s. vi
tsa- 60 psrrhDe.,- ~ h~r@Ea Prsvs4-a for
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s-sz2- 80 rz--hmeze sA@F i, pas& b~ M
p-E.~~- ef szcA stHmpu& PsFsrz- s-ss~z'-
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IAs s@s w@p~s~sa< 90 prusszesarx sf a.
tacsrs zxrs-S IN srA~~Lzbr a. ~ a sh1r Ezs-