The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-10-27
OFFICIAL.
r Avs OF THE UNITED STATES.

Passed ut the Second Session Of the Thirty -seOenh
Congress- soaich begun and held at the CSty oJ
Washington, in the District Of Columbia, on
Montay the second day Of December, A. u. 1861,
and ,a1ed on Thursday, the nth day Of 1''ty'
A. d. 1862.
PUBLIC ACTS.
| ABRAHAM LINCOLN, President. HANNIBAL HAM
| LIN Vice President, and President OF the Sen
ate. SOLOMON FooTE was elected President
of the Senate, pro tenapore, on the elghtenlh
day of July, and continued SO to act until the
close of the session. GALUsHA A. GROW,
Speaker of the House of Representatives.
[Continued.]
Sec. 80. And be it further enacted, That
| in anv and all cases where an adhesive stamp
shall be used for denoting any duty imposed
| by this act, except as hereinafter PROVIDED
the person using or affixing the same shall
write thereupon the initials OF his name, ana
| the date upon which the same shall be at
tached or used, so that the same may not
again be used. And if any person shall frau
| dulently make use of an adhesive stamp to
denote any duty imposed by this act without
so effectually cancelling and obliterating such
stamp, except as before mentioned, he. she,
or they shall forfeit the sum of fifty dollars
Provided, nevertheless, That any proprietor
or propriators of proprietary articles, or ar
|
G of this act, shall have the privilege OF fur
nishing, without expense to the United
States, in suitable form, to be approved by
the Commissioner of Internal Revenue, his
| or their own dies or designs for stamps to be
used thereon, to be retained in the posses
sion of the Commissioner of Internal Rere-
nue., for his or their separate use, which
shall not be duplicated to any other person:
| That in all cases where such stamp Is used
| instead of his or their writing. his or their
| initials and the date thereon, the said stamp
shall be SO affixed on the box, bottle, or
package, that in opening the same, or using
the contents thereof, the said stamp shall be
| effectually destroyed 4; and in default thereof
shall be liable to the same penalty imposed
for neglect to affix said stamp as hrreinbe
fore prescribed in this act. Any person who
shall fraudulently obtain or use any of the
aforesaid stamps or designs therefor, and
any person forging, or countrrteltlng, or
causing or procuring the forging or counter
feiting any representation, likeness, simili-
tude or colorado imitation of the said last
mentioned stamp, or any engraver or prin-
ter who shall sell or give away said stamps,
or selling the same, or, being a merchant,
broker, pedler, or person dealing, in whole
or in part, in similar goods, wares, merchan-
disc, manufactures, preparations, or articles.
or those designed for similar objects or pur-
poses, shall have knowingly or fraudulently
in his, her, or their possession any such for
ged, counterfeited likeness, similitude, or
colorado imitation of the said last-mention-
ed stamp, shall be deemed guilty of the mis-
deamor, and, upon conviction thereof, shall
be subject to all the penalties fines, and for
FIXTURES prescribed in section ninety-three of
this act.
Sec. 100. And be it further enacted, That
if any person or persons shall make, sign. or
issue, or cause to be made, signed, or issued
or shall accept or pay, or cause to be accept
ed or paid. with design to evade the pay
ment of any stamp duty, any bill of exchange,
draft or order, or promissory note for the
payment of money, liable to any of the duties
imposed by this act, without the same being
duly stamped or having thereupon an adj
hesive stamp for denoting the duty hereby
charged thereon, he, she, or they shall, for
every such bill, draft, order, or note forfeit
the sum of two hundred dollars.
Sec. 1O1. And be it further enacted, That
the acceptor or acceptors of any bill of ex-
change or order for the payment of any sum
of money drawn, or purporting to be drawn,
in any foreign country, but payable in the
United States, shall, before paying or accept
ing the same, place thercupon stamp indi-
eating the duty upon the same, as the law
requires for inland bills of exchange, or
promissory notes; and no bill of exchange
shall be paid or negotiated without such
stamp; and If any person shall pay or nego-
tiate, or offer in payment, or receive or take
in payment, any such draft or order, the per-
son or persons so offending shall forfeit the
sum of one hundred dollars.
Sec. 102. And be it further enacted, That
the Commissioner of Internal Revenue, be,
and is hereby, authorized to sell to and sup
ply collectors, deputy collectors, postmasters,
stationers, or any other persons at his dis
cretion, with adhesive stamps or stamped
vol linn
Vlded TOR, upon the payment, at the time of
delivery, of the amount of duties said stamps, |
stamped paper, vellum, or parchment so sold
or supplied, represent, and may thereupon
allow and deduct from the aggregate amount
of such stamps, aforesaid, the sum of not
exceeding five per centum as commission to
the collectors, postmasters stationers, or other
purchasers but the cost of any paper, vel |
lum, or parchment shall be added to the
amount, after deducting the allowance of per |
centum, as aforesaid: Provided, That no |
commission shall be allowed on any sum or |
sums so sold or supplied of less amount than
fifty dollars. And provided, further, That |
any proprietor or proprietors of articles NAM
ed in schedule G, who shall furnish his or |
their own die or design for stamps to be used |
for his or their own proprietary |
articles, shall be allowed the following dis |
count, namely: on amounts purchased at one |
time of not less than fifty nor more than five |
hundred dollars, five per centum on amounts |
over five hundred dollars, ten per centum.-
The Commissioner of Internal Revenue may
from time to time make regulations for the
allowance Of such of the stamps issued under
the provisions of this act as may have been
spoiled or rendered useless or unfit for the
purpose intended, or for which the owner
may have no use or which through mistake
may have been improperly or unnecessarily
Used, or where the rates or duties represented
thereby have been paid in error or remitted
md such allowance shall be made either by
giving other stamps in lieu of the stamps so
allowed for, or by repaying the amount or
7alue, after deducting therefrom, in case of
the sum of five per centum to the
,Wner thereof
Sec 1O3 And be it further enacted, That
t shall be lawful for any person to present
o the Commissioner of Internal Revenue any
and require his opinion whether
'r not the same is chargeable with any duty;
md if the said commissioner shall be of
opinion that such instrument is not charge
bile with any stamp duty, it shall be lawful
h I,os l.