The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-26
JANUARY 26, 1867.

3
that such penalty has been paid; and the same
shall thereupon be deemed and held to be as va
lid, to all intents and purposes, as if stamped
when made orissued: And provided further, That
where it shall appear to said collector, upon oath
or otherwise, to his satisfaction that any such In
strument has not been duly stamped at the time
OF making or issuing the same, by reason ofacci
dent, mistake, inadvertence, or urgent necessity,
and without any wful design to defraud the
Unsted States of the stamT, or to evade or delay
the payment thereof, then and in such case if
Such instrument or, if the original be lost, copy
thereof duly certified by The officer having charge
OF any records in which such original is required
to be recorded, or otherwise duly proven to the
satisfaction of the collector, SHALL within twelve
calendar months after the first day of August,
eighteen hundred and siXty-siX, or within twelve
calendar months after the making or issuing there
Of be brought to the said collector OF revenue to
be stamped, and the stamp tax chargeable there
Oh shall be paid, it shall be lawful for the said col
lector TO remit the penalty aforesaid, and to cause
such instrument to be duly stamped And when
the orig ginal instrument, certified or duly pro-
we'd copy thereof, rs aforesaid, duly stamped so
as to entite the same to be recorded shall be pre-
sented to the clerk, register, recorder other
officer having charge of the original record, it
shall be lawful for such officer, upon the payment
of the fee legally chargeablc 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 i'll
strument has been corrected pursuant to law;
The record thereof may be used in all courts
and places i'll the same manner and with like ef-
feet a if the Instrument had been originality
stamped: And provided further, That in all cases
where the paaty has not affixed the stamp requir
ed by law upon any instrument made, signed, or
issued at a time when and at place where no
collection district was established, it shall be law
full for him or them, or any party having an in
tcrest therein, to aliiX the proper stamp thereto,
or it the original be lost, to copy tn reof; and
the instrument or copy to which the prper stamp
has been thus affixed prior to the fist cay OF JAN
uary, one thousand eight hundred and siXty-seven,
and the record thereof, shall be as valid, to all
intcntS and purposes, as il stamped by the cOllec
tor in the manner hereinbefore provided. But no
right acquired in good faith before the stamping
cording thereof, as herein provided, if such re
cord be required by law, shall in my manner be
affected by such stami ing as aforesaid.
That section one hunured and siNy-three be
amended by striking out all after the enacting
claasc and inserting in lieu thereof the following:
That hereafter no deed, instrument, document,
writing, or paper, required by lawto be stamped,
which has been signed or issued without being
duly stamped, or with deficient stamp. any
copy thereof, shall be recorded, or admitted, or
used is evidence III any court until regal stamp
or stamps dcnotinT the amount of tax shall have
been affixed thereto, as prescribed by law: Pro-
VIied, That any power OF attorney, conveyance
or document Of any kind, made purporting to
he made III any foreign country to be used in the
United States Snail pay the same tax as is requir
cd by law on similar in strumcntS 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 same, at
fix thereon the stamp or stamps indicating the
tax required.
That section one hundred and sixty-fve be
amended by striking out all after the enacting
clause and inserting in lieu thcrcofthe following
That ii any person, firm, company, or corporation
Snail make, prepare, and sell, or remove for con-
sumption or sale, drugs, medicines, preparations,
compositions, articles, or things including per-
fumery. cosmetics, lnciter or friction matches,
cigar lights, or wax taperS, and playing cards,
and also including prepared mustards, preserved
meats, fish, shclltsh, fruits, vegetables, sauces,
sirupS, iunS, jeiies, when packed sealed in
c;As, bottles, or other single packages, whether
of domestic manu- Il ture or imported, upon
which duty or tax is imposed by law, as cGumc-
rated and mentioned in schedule &, without AT
fixing thereto an adhesive stamp or label demo
ting the tax before mentioned, he or they shall
incur penalty of fifty dollars for every omission
to atfiiX such stamp.
That section one hnnGrcd and SlXty-nlnc be
amended 10y striking ont all after the enacting
clanse and inserting in lieu thereof the following
That any person VINO shall offer or expose for sale
any OF the articles named in schedule c, or in any
amendments thereto, whether the articles so Oh
tered or exposed are imported or are of foreign
or domestic manufacture, shall be deemed the
manufacturer thereof, and subject to all the du-
ties liabilities, and penalties imposed by law in
regard to tie sale of domestic articles without the
use OF the proper stamp or stamps denoting the
tax paid thereon, and all such articles imported,
or of foreign manufacture, shall, in addition to
the import duties imposed on the same, be sub
icct to the stamp fax, respectively, prescribed liz
schedule c, as aforesaid Provided, That when
such imported articles, except playing cards, lu-
ciicr friction matches. cigar lights, and wax ta
pcrs, shall be sold in the original and unbroken
package in which the bottles or other enclosures
We're packed by the manufacturer, the person so
selling said articles shall not be subject to any
penalty account of the want of the proper
stamp.
That schedule B, preceding section one hun
dred and seventy-one, be amended by striking
out all after the paragraphs relating to "gauger' 5
returns" and "measurer's returns" and by
striking out all from "recepts for the payment
of any sum of money" down to "weigher's re-
turns if of weight not exceeding five thousand
pounds, ten cents; exceening five Thousand
pounds, twenty-five cents,' inclusive, and inser-
ting in lieu thereof the following: Receipts ior
any sum Of money, or for the payment OF any
debt, exceeding twenty dollars in amount, not be-
ment or decree Of any court, or by Endorsement
on any stamped obligation in acknowledgment OF
its ulflment, for each receipt two cents: Proyi-
ded, That when more than one signature is aftlX-
ed TO the same paper, one or more stamps may be
affixed thereto representing the whole amount OF
the stamp required for such signatures; and that
include drafts and other instruments given for the
payment of money.
ITO BE CONTINUED.)