The south-western. [volume] (Shreveport, La.) 1852-1870, 1866-10-10

AN ACI 10 reduce internal taxation aud to amend a
act entitled An act to provide internal revenue
support the government, to pay interest the publ
debt, and tor other purposes" approved June thirt
eth, eighteen hundred and sixtyfour, and acts amer
shall forge counterfeit or cause or procure to
forged or counterfeted, any stamp die plate, othe
Instrument, which shall have been provided or ma
hereafter be provided made, or used in pursuance
THIS act or shall forge, counterfeit, resemble
cause or procure to be forged, counterfeited
oled, the impression, any part of the impression
any such stamp, die, plate, or other instrument, a
aforesaid, upon any vellum, parchment; or paper o.
snail stamp or mark procure to be stamped
OF narKed any yellum, parchment, paper with any
Such forged or countarfetcd stamp die plate othe
instrument as aforesaid, with intent TO defraud th
ohlteu states OF any of the taxes hereby imposed, oil
any part thereot; or any person shall utter sell
OF expose to SALE dhy reum parchment paper article
or thng having thereupoh the impression Of any sutf
eouteflelted stamp, die plate, other instrument
any part OF any stamp die, plate other instrument
or any such forged, counereited rresenbled impress
SION, as aforesaid, knowing the TO be forged,
couhterteted, or fesembed; or If any person shall
knowingly use 5f any stamp, die plate other instru
ment which shall have been so provided made or used
as Aforesaid with intent deraud the United States
or Il any person shall raudulenty cut tear remove
or cause or procure to be cut, torn or removed the
impression of any stamp, die, plate; of other nstru-
ment, which shall have been provided. made or used,
IN pursuance OF this act from any veum, parchment
or paper, or any instrument writing charged or
chargeabe with any of the taxes imposed by law or
II any person shall frauduently use, join, x place
or cause TO be used joined fixed or placed, to- with
or upon anT TeAum, parchment, paper, any inStru
men or writing chargeable with any of the taxes i'm
posed by law, any adhesive stamp the impression of
any stamp, die, plate, or other instrument which shall
have been provided made, used in pursuance of law
and which shall have been cut, torn removed from
any other vellum, parchment, paper, any nstru
ment or writing charged or chargeabe with any of the
taxes imposed by law or If any person shall wilfuy
remove be ftf6ved alter cause to be al
tered, the canceng defacng marks on any adhesive
stamp with intent to use he same or to cause the use
hal have lISn zball
knowingly or willfuy sell or buy such washed or
stored stamps or offer the for sale give
pose the same to any person for use knowingly
the same or prepare the With intent for the fur
thef use thereof or II any person shall knowingly and
without lawful excuse the proof whereof shall lie
the person accused Have in lis possession any washed
restored or altered stamps, which have been removed
from any yeum, parchment, paper, Instrument,
writing then, and IN every such e7ery person so
offending, and every person knowingly and wilfully
aiding abettnE, assisting in committing any such
otense as aforesaid, SHALL conviction, thereof for
felt the said counterfeit stamps and the articles upon
which they are placed, and be punished by fine not
ceedlng one thousand dollars, or by Imprisonment aud
con nemcnt to hard labor not exceeding five years. or
both, at the discretion Of the court.
That section one hundred and iftt eight be amend
ed by striking out all after the enacting clause and
inserting in lieu thereof the following That any per-
son or persons who shall make, sign OF issue or who
shall cause to be made, signed, issued any nstru
ment document or paper of any kind description
or shall accept negotiate pay
to be accepted negotiated paid, any bin of ex-
change, draft, or order or promssorF hbtt for the
payment of money, without the being duly
stahped, or having thereupUn adhesive stamp for
denoting the tax chargeable thereon and Cancelled in
the manner required by law with intent to evade the
provisions of this act, shall for every such oense for
felt the Of fifty dollars and such uStrHent doc
ument, paper, bill, draft, order note, not being
stamped according TO law, shall be deemed invalid and
of no effect ff5ti3ta That the title of purchaser
of land by deed duly stamped shall not be defeated
affected by the want of proper stamp on any deed .
said land by any person FROM through, or
q pr hp11 iJRf
Dr00jded tl7ther That hereafter in all cases where the
party has not affixed to any instrument the stamp re-
CURED by law thef66n at the time of making issuing
the said instrument and he they, any party haT
ing interest therein shall be subsequently desrous
Of ahxing such stamp to said instrument, or if said
be lost to a copy thereof he or they shall
appear before the collector of the of the prop
er district, who SHALL upon the payment of the price
OF the proper stamp required by law, and of penalty
OF nifty dollars and where the whole amount of the tax
denoted by the stamp required shall exceed the of
fifty dollars, on payment also of interest the rate of
SIX per centum said tax from the day which such
stamp ought to have been affixed atiix the proper
stamp to such instrument copy ard note upon the
margin thereof the date of his doing, and the fact
hat such penalty has been paid and the same shall
hereupon be deemed and held to be valid to all in
ents and purposes as stamped when made or issued
1nd ProCfde3 turther That where it shall appear to
aid collector upon oath otherwise, to his sasfac
ion that an3 such instrument has not been duly
stamped at the time of making or issuing the same by
eason OF accident, mistake, inadvertance or urgent
necessity, aud without any wul design defraud the
JnlteQ states OF The stamp, to eYade delay the
payment thereof then aud in such case if such lnstru
nent, or, If the original be lost, copy thereof duly
erthed by the officer having charge of any records in
which such original is required to be recorded or 9th
rwlse duly proven to the satisfaction Of the collector
hall, within twelve Calendar months after the first day
August, eighteen hundred ard sixty SIX or within
welve calendar months after the making or issuing
hereof be brought to the said collector of revenue to
e stamped, and the stamp tax chargeable thereon
hall be paid, it shall be lawful for the said collector to
emit the penalty aforesaid and 10 cause such nstru
81 And hon tl,a -,
trument, certified duly proved copy thereof as
fofeSaTd, duly stamped cntte the same to be
ecoFded shall be presented to the clerk register
order or other officer having charge of the original
ecord 1t shall be lawful for such officer upon the pay
lent OF the fee legally chargeable for the recoI ding
hereof to make a new record thereof or to note upo1
le original record the feet that the omission
the stamping of said original instrument has been
orrected pursuant to law 0ad the original instrument
such certified copy or the record thereof may be
sed IN all courts and places in The same manner and
18th Ike effect as If the instrument had been originally
amped : ind progided further, That in all cases !,
here the party has not affixed the stamp required bv
w upon any instrument made, signed or issued at a =
me when and at place where collection district II
as established, it shall be lawful for him them or y
~ party having an interest therein 70 afx the prop "
stamp thereto, or If the original be ioSt, to copy -
ereof; and the instrument copy to which the pro T.
II stamp has been thus affixed prior to the first day
January eighteen hundred and sixtY-Seven and the "
cord thereof shall be valid all intens and pur- u u
1ses as if stamped by the collector in the manner u
provided; but no right acquired in good +
ith before the stamping Of such instrument or copy =
ereof and the recording thereof herein provided n
such record be required by law shall in any manner I
affected by such stamping as aforesaid. ~
Tha section one huadred and Sixtvthree be amended
striking out all after the enacng clause and insert u
in lieu thereof the following: That hereafter no 8
ed, instrument, document, writing, paper, re- =.
Tired by law to stamped, which has been signed or =
sued without being duly stamped, with deficient o
amp nor any copy thereof shall be recorded or ad p
tedj or used as evidence in any court uhta segaf y
amp or stamps, deRoting the amount of tax shall 10 10
been 9TH yed thereto DreSCTibed Inv Pro- ~