The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1866-09-01

ana 10! othef purposes" approved jun
80 l9o4' and acts amendatory thereof
lCONTINUED.
That section one hundred and fiftv-eigbt
be amended By striking out all after the en-
dctins clause and inserting in lieu thereof
who shall make, sign or issue or who shall
cause 10 De made, signed, or issued any in
5tIunieht document, or paper of any kind or
description whatsoever or shall accent. ne
g"tiale, OF pay, or cause to be accepted, ne
gotiated, or paid, any bill of EXCHANGE draft
OF order, or prOmissory note for the payment
oi money, without the same being duly
stamped, or having thereupon an adhesive
stamp tor denoting the tax ehargeabIe there
on, and cancelled in the manner required by
a"' Win intent 10 eyade the provisions of
ihis act, shall, for every such offence forfeit
the sum of fifty dollars, and such instrument
uoeuheht or paper, BILL draft, order or
hoJe, not being stamped according to law
snail be deemed invalid and of no effect
fr0ftded That the title of a purchaser of
land by deed duly stamped shalt not be de-
teated or affected by the want OF a proper
stamp OF any deed conveying said land by
any person from, through, or under whom
hls grantOr claims or holds title: Ind pro-
cided further, That hereafter, in all cases
where the party has not affixed to any in
strument the stamp required by law thereon,
at the time of making or issuing the said
instrument, and he or they, or any party
having an interest therein Shall be subse-
quently deslrous of aEaxing such stamp to
said instrument, or if said instrument be
lost, to a copy thereof he or they shall an
pear before the collector of the revenue of
the proper district, who shall, upon the paw
ment Of the price of the proper stamp re-
CURED by law, and of penalty of fifty dol
lars, and where the whole amount of the
tax denoted by the stamp required shall ex.
ceed the sum Of fifty dollars, on payment
a. Mt tIa rat six
on said tax from the day on which such
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 doing, and the fact that such pen
atty has been paid and the same shall there
upon be deemed and held to be as valid to
all lntents and purposes, as if stamped when
made or issued: Ind prOCided further, That
where 1t shall appear to said collector upon
oath OF otherwise, to his satisfaction that
any such instrument has not been duly |
stamped at the time of making or issuing !
the same, by reason of accident, mistake, in /
advertance, OF urgent necessity, and without
any wilful design to defraud the United
States of the stamp, or to evade or delay the [
payment thereof then and in such case, if /
such instrument, or, if the original be lost, |
n copy thereof duly certified by the officer /
having charge of any records i'll which such /
original is required to be recorded, or other |
wise duly proven to the satisfaction of the |
collector, shall, within twelve calendar |
months after the first day of August, eigh-
teen hundred and siXty-six or within twelve /
calendar months after the making or issuing /
thereof, be brought to the said collector of
revenue to be stamped, and the stamp tax
chargeable thereon shall be paid, it shall be /
lawful for the said collector to remit the /
penalty aforesaid, and to cause such instru- /
ment to be duly stamped. And when the |
original instrument or a certified or duly /
afo nj
stamped as to entitle the same to be re- /
corded, shall be presented to the clerk regis /
ter recorder, or other officer having charge /
of the original record, it shall be lawful for /
such officer, upon the payment of the fee le- |
gally 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 and the original instrument or such .
certified copy OF the record thereof may be /
used III all courts and places in the same
manner and with like effect as if the inStrll-
ment had been Originally stamped: ind pro
rided further, That in all cases where the |
party has not affixed the stamp required by |
law upon any instrument made, signed, or !
issued, ut n time when and at place where
no collection district was established, 1t shall /
be lawful for him OF them, or any party hav-
ing an interest therein to at1iX the proper /
stamp thereto. or if the original be lost, to
a copy thereof; and the instrument or copy
to which the proper stamp has been thus
affixed prior to the first day of January, one
Thousand eight hundred and siXty-seven, and
the record thereof, shall be as valid, to all
intents and purposes, as If stamped by the
collector in the manner hereinbetOre pro-
vided But no right acquired in good faith
before the stamping of such instrument or
copy thereof, and the recording thereof, as
herein provided, If such record be required
nv law shall in any manner he affected bV
such stamping rs aforesaid.
That section one hundred and sixty-three
be amended by striking out all after the en-
acting clause and inserting in lieu thereof
the following: That hereafter no deed, in
stTument document, writing, or paper, re-
Quired by law to be stamped, which has
been signed or issued without being duly
stamped, or with deficient stamp, nor any
copy thereof, shall be recorded, or admitted,
or used rs evidence in any court until legal
stamp or stamps, denoting the amount of tax,
shall have been affixed thereto, as prescribed
by law; PrOrided, That any power of attor-
ney, conveyance or document of any kind,
made or purporting to be made in any for
eign country to be used in the United States.
shall pay the same tax Is required hy law
on similar instruments or documents when
made or issued i'll the United States; and the
party to whom the same is issued, or by
whom it is to be used, shall, before using the
dicating the tax required.
That section one hundred and sixty-five he
amended by striking out all after the enact
ing clause and inserting in lieu thereof the
following: That if any person, firm, compa-
ny, OF corporation shall make, prepare, and
sel OF remove for consumption or sale,
drugs, medicines, preparations, compositions,
articles or things, including pertumery, cos
metics, lucifer or friction matches, cigar
lights, or wax tapers, and playing cards, and
also including prepared mustardS, preserved
meats, fish, shel-tish, fruits, vegetables,
sauces, syrups, jams, and jellies, when pack
cd OF sealed in cans, bottles, or other single
packages, whether of domestic manufacture
OF imported. upon which a dnty or tax is I'M,
posed by law, as enumerated and mentioned
in schedule c, without affixing thereto an
adhesive stamp or label denoting the tax
before mentioned he or they shall incur
penalty of fifty dollars for every omission TO
atfx such stamp.
That sectlon one hundred and sixty1nlne
be amended by striking out all after the en-.
acting clause and inserting Ill lieu thereon |
the following: That any person who shali
offer or expose for sale any OF the articles
named in schedule c. or in any amendments
thereto, whether the articles so offered or eA-
posed are imported are of foreign or 40
nestle manufacture, shall be deemed tue
manufacturer thereof, and subject to all the
duties, liabilities, and penalties imposed oy
law IN regard to the sale of domestic articles
without the use of the proper stamp OF
stamps denoting the tax paid thereon ana
all such articles imported or OF foreign man
ufactnra shall in addition TO the import du-
ties Imposed on the same be subject to the
stamp tax, respectively, prescribed in sched-
ule c, as aforesaid Prorided, Ihat Wnen
such imported articles, except playing cards,
lueifer or friction matches, cigar nghts, anu
wax tapers, shall be sold in the original ana
Il. kI..ah M N
other enclosures were packed by the manu-
faeturer, the person so selling said articles
shall not be subject to any penalty ON ac-
count of the want of the proper stamp
That schedule b, preceding section one |
hundred and seventy-one, be amended by /
'iAang to out an retnrns @ and 7measnrers re-
turns :" and Inv striking out all from re |