The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1866-09-06

expenses incident to the taking of such assessment
In addlon TO such tax; and If there shall be ap
the payment of such expenses shall be in the discre
ton OF the Commissioner Of Internal Revenue.
Inat sectlon one hundred and forty Eight be amend
eu by sCrlKng out all after the enacting clause and
inserting in lieu thereof the following That if any
person required to give any such notice deliver
such account as aforesaid shall wilfully neglect to
do so within the time required by law he Shall be
liable to pay the United States a sum equal to ten
per cenium upon the amount of tax payable by him;
ana II any person liable to pay any tax in respect of
his succession SHALL after such tax shall have been
finally ascertaned, wfully neglect to do SO within
ten days after being notified, he shall also be liable
to pay to the United States a sum equal to ten per
centum upon the amount OF tax so unpaid at the
same time and in the same manner as the tax to be
collected.
That section one hundred and fifty he and the
same Is hereby, repealed
That section one hundred and fifty-two be amend
ed by striking out all after the enacting clause and
inserting In lieu thereof the following Thatit shall
not be lawful to record any instrument, document
or paper required by law to be stamped, unless a
stamp or stamps of the proper amount shall have
been affixed and cancelled in the manner REQUIRED
by law and the record of any such instrument upon
whcn the proper stamp or stamps aforesaid shall not
nave peen aflxed and cancelled aforesaid, shall
De utterly void, and shall not be used in evidence
That section one hundred and fifty four be amend
ed by striking out all after the enacting clause and
inserting In lieu thereof the following That all Of
hclal instruments, documents and papers issued by
the officers OF the United States government or by
the officers OF any State, county, town. or other m
niclpal corporation, shall be, and hereby are ex-
empt from taxation Pr00ided That it is the intent
hereby to exempt from liability to taxation such
STATE county town, or other municipal corporation,
In the exercise only of functions strictly belonging
cipal capacity.
That section one hundred and fifty-fye be amend
ed by striking out all after the enacting clause and
inserting in lieu thereof the following: That If any
person shall forge or counterfeit cause procure
To De forged or countereited, any stamp die plate,
Or other instrument, any part OF any stamp die.
plate, or other instrument which shall have be[enl
provided, or may hereafter be provided made, or
useu IN pursuance OF this act or shall forge, couE
IerIe or or cause or procure to be forged,
counterielted or resembed, the impression, or any
part OF the impression, of any such stamp die plate
parchment, or paper, with any such forged coun-
terlelted stamp, die plate, other Instrument as
aforesaid with intent to defraud the United States
Ol any OF the taxes hereby imposed, or any part
hereol or any person shall utter, or SELL or ex-
pose to sale, any vellum, parchment paper article
or thlng, having thereupon the impression of any
ment, or any such forged, counterieted or resem-
Died impression part ofimpression, as aforesaid
showing the same to be forged, counterfeited
sembled; or if any person shall knowingly use or
permit The use oil any stamp die, plate other in
trument, which shall have been so provided, made,
or used, as aforesaid, with intent to defraud the
United States or If any person shall fraudulently
cut. tear. or remove, cause procure to be cut
orn or removed, the impression of any stamp, die,
plate or other instrument, which shall have been
provided, made or used, in pursuance of this act,
from any yellum, parchment paper or any instru-
ment or writing charged or chargeable with any of
the taxes imposed by law, or If any person shall
fraudulenily use. join, fix, or place, to be
used, joined. fixed, or placed, to, with, upon any
Vellnm parchment, paper or any instrument or
writing charged or chargeabe with any of the taxes
hereby imposed, any adhesive stamp, or The impress
sion OF any stamp, die, plate, or other instrument
which shall have been provided, made, or used in
pursuance law, and which shall have been cut
torn or removed from any other vellum, parchment,
or paper, or any instrument or writing charged
or chargeaDe with any of the taxes imposed
chal 1f.rIIxr Or
cause to be removed, alter or cause to be altered
the cancelilng or defacing marks on any adhesi We
stamp with Intent to use the same, to cause the
use OF the same after it shall have been used
shall knowingly or wilfulIy sell or buy such washed
or restored stamps, or offer the same4or sale, or
give or expose the same to any person for use, or
knowlngly use the same, or prepare the same with
intent for the further thereof; or if any person
snail knowingly and without lawful excuse 1.-THE
PROOF whereof shall lie on the person accused) have
In MS possession any washed restored, or altered
stamps, which have been removed from any vellum,
parchment, paper, instrument writing, then, and
in every such case, every person so ofe ndinp and
every person knowingly and wilfully aiding abet-
ting or assisting in committing any such offence as
aforesaid shall on conviction thereof forfeit the said
counterfeit stamps and the articles upon which they
are placed, and be punished by fine not exceeding
one thousand dollars, or by Imprisonment and con-
hnement to hard labor not exceeding fve.years, or
ootn, at the discretion of the court
That section one hundred and fifty EIGHT he
amended by striking out all after the enacting
clause and inserting in lieu thereof the follow
ing That any person or persons who shall
make, sign, or issue, or who shall cause to be
made, signed, or issued, any instrument. docu-
ment, or paper ofany kind or description what
soeVer, or snail accept, negotiate, or pay, or
cause to be accepted, negotiated or paid, any
Dill OF exchange, draft, or order, or promissory
note tor the payment of money, without the
same being duly stamped or having thereupon
an adhesive stamp for denoting the tax charge
able thereon, and cancelled in the manner re-
QulrGQ DV law with iOtnnt tO do he,
visions ofthis act shall, for every such offence.
forfeit the sum offifty dollars, and such instru-
men, document, or paper bill, draft, order, or
note not being stamped according to law shall
De deemed invalid and of no effect: Provided,
mat the title OF purchaser of land by deed
duly stamped shall not be defeated or affected
by Inc want OF proper stamp or any deed con-
veylng said land by any person from, through,
or under whom his grantor claims or holds I'll
Tie: ana proUaded further, That hereafter, in all
cases where the party has not affixed to any
instrument the stamp required by law thereon,
at the time OF making or issuing the said in
strument, and he or they, or any party having
an interest therein, shall be subsequently de-
slfous OF a1ilXlng such stamp to said instrument.
or If the said instrument be lost to n conv
thereof he or they shall appear before the col.
hector OF the revenue of the proper district, who
snail upon the payment of the price of the
proper stamp required by law and of penal
W OF hfty dollars and where the whole amount
OF the tax denoted by the stamp required shall
exceed the sum of fifty dollars on payment al
so of the interest, at the rate of six per centum
on said tax from the day on which said stamp
ought to have been affixed, affiX the proper
stamp TO such instrument or copy, and note
upon the margin thereof the date of his SO do
ing, ana the fact that such penalty has been
pald; ana the same shall thereupon he deemed
ana held to- be as valid, to all intents and pur-
poses, as II stamped when madeor issued !:
And provided further, That where it shall ap-
pear to said collector, upon oath or otherwise
10 MS satisfaction that any such instrument
mas not been duly stamped at the time of max
my OF issuing the same, by reason of accident
mistake, lnadvertance, or urgent necessity and
without any wilful design to defraud the Uni
tea States OF the stamp, or to evade or DELAY
the payment thereof, and then in such case. if
such instrument, or, if the original be lost,
copy thereof duly certified by the officer hay
ing charge of any records in which original is
required to be recorded or otherwise duly pro-
ven to the satisfaction of the collector, shall.
WITHIN twelve calender months after the first
day OF August, eighteen hundred and sixty-six,
or within twelve calender months after the
making or issuing thereof, be brought toethe
SAID collector of revenue to be stamped, and
the stamp tax chargeable thereon shall be paid.
1t shall be lawful for the said collector to re.
init the penalty aforesaid and to cause such
instrument to be duly stamped And when
the original instrument, or certified or duly
proved copy thereof, as aforesaid, duly stamp
ed SO as to entitle the same to be recorded shall
be presented to the clerk, register recorder, or
other officer having charge of the original rec
ord, it shall be lawful for such officer, upon
the payment of the fee legally chargeable for
the recording thereof, to make new record
thereof, or to note upon the original record the
fact that the error or omission in the stamping
of said original instrument has been corrected
pursuant to law; ond the original instrument
or such certified copy or the record thereof
may be used in all the courts and places in the
same manner and with like effect as if the in
strument had been originally stamped and
provided further, That in all cases where the
party has not affixed the stamp required by
law upon any instrument made, signed, or is
sued, at time when and at place where no
collection district was established, it shall be
lawful for him or them, or any party having an
interest therein, to afix the proper stamp
therto, or if the original be lost, to copy
thereof; and the intrument or copy to which
the proper stamp has been thus affixed prior
to the first day of January, one thousand eight
hundred and sixtv.seyen and the record thnroof