New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1866-02-02

On all sales snd contracts for the sale Of Gold and Sill
ven Bullion and Coin at the rate OF one cont for every
hundred dollars Of the amount Of such sales
scts Pr9ridd that all sales and contracts for sale
negotiated and made by any person. nrm OF company
not licensed as broker or banker, Of any Gold or Sill
Yer W,I Suon Coin Fo-eisn ksce p UnsSrrens
curties not bora ds at the time his their own prop
cry and actually on hand. In addition 70 al penalties
provided In such cases, there shall be paid Excise
Tax AZ the rate Of FIVE cents for every hundred dollars
of the amount Of such sales or contracts.
SEC 2. And be IL further enacted That every sale
and contract Of sale mentioned Ia the foregoing Sec
ton there shall be made and delivered by the seller to
the buyer, bill or memorandum Of such sale con.
tract on which there shall be affixed and cancelled by
the seller lawful stamp or stamps in value equal to
the amount OF tax on such sale, 20 be determined by
the rates of duty before mentioned. Provided. that In
computing the amount Of the stamp duty or tax in any
case herein provided for any sum less than s0o OF
any fractional part OF 500 OF value amount on
which tax il computed shall be accounted as el0o
SEC. 3. And be H. further enacted That every OIL OF
memorandum Of SALE contract OF sale. before men
toned shall show the date thereof the names OF ths
parties thereto the amount Of the sale or eonrac anl
the matter or thing to which 10 refers. nj any per
son persons liable 10 pas any tax as herein provoeo
or any one WHO acts in the matter as agent broker
for such person persons, who shall make any suc1
sale or contract or who shall In pursuance OF any sale
or contract deliver any Stocks Bonds Bullion, Coin
Uncurrent Money Foreign Exchange, tromissory
Notes securities and shall not deliver bill OF mem
orandum thereof herein required or who shall de-
liver snch BIZ, or memorandum without having the
"
the United States penalty OF five hundred dollars Tor
each and every oense where the Tax so evaded or n
tempted 70 be eya1ed does not exceed hundred dol
lars: and penalty of one thousand dollars when such
Tax shall exceed one hundred dollars, which may be
covered with costs Of suit in any Court OF the United
States of competent Jurisdiction In the District nj any
time within one year after the liability TO such forfeiture
shall have been inclrred and onehai Of the forfeiture
recovered shall be awarded by the Court to the person
persons who in the Judgment ofthe Cont shall have
first given the Information Of the violation OF the law for
which recovery is had.
SIC. l. Aad be FURTHER enacted. That the Secretary
of the Treasury shall prescribe the form aud style OF the
several kinds of stamps necessary 10 carry into effect the
foregoing provisions Of this act and The Commissioner Of
Internal Revenue shall provide the for sslo In the
manner he may deem proper. And any person who
shall make or knowingly sell or use, or attempt
TO use in payment of the tax herein I'M
posed any false. fraudulent or counterfeit stamp
10 imitation Of or purporting TO be lawful
stamp Of the kinds herein provided for or who sal
knowingly canse. or aid, or procure the same 10 be
done who shall make. to be made any false
or counterfeit stamp die or any part thereof whereby
an impression can be made on velum, parchment.
paper or other material in imitation o. and intended
to be sold or used lawful stamps aforesaid or VINO
shall make or csc am fraudulent device whatever
whereby the stamp duty herein provided for. or any
part thereof shall be evaded shall guilty or felony,
and conviction sha be imprisoned not less hnn TWO
nor more than five years.
SIC :. And Be q ttrthsr enacted. That all scts anu
parts Of inconsistent with the provisions oil THIS ac
are hereby repealed .. 80 =,
sEc. g. And bet Jsrtktr enacted, That this act shall
take effect Gu the day. A. u ie0o'