The daily Gate City. [volume] (Keokuk, Iowa) 1855-1916, 1867-06-07
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Commissioner Rollins, of the Internal Rev
enue Bureau, has just issued pamphlet con-
talulng a schedule of stamp dunes on and af.
ter March l, 1867, and the laws snd repciA.
tons concerning the purchase and use OF in
ternai revenue stampss eema
I'm all cases where an adhesive stamp is
used for denoting the stamp duty upon m in
strument, the person using or afixing the
same must write or imprint thereupcu IN ink
the initials of his name, and the date (the
year, month and day on which the same IA
attached or used. Each stsu.p should be
separately cancelled. When stamps nre
printed upon checks, ETC., SO that in filing Cd
the instrument the face of the stamr is end
must necessarily be written across no other
cancellation will be required
All cancellation must be distinct and leRi-
Bile, and except IN the case Of proprietary
stamps from private dies, no method of car-
collation. which differs from the above de-
scrlbed can be recognized as legal and snihs
cient
"A person who holds an unstAmped con
reyance founded upon Confederate cur
rency' consideration will be allowed to afix
such stamps thereto as he may think sufficient
and no prosecution will be instituted by d.
rection OF the Internal Revenue Bureau for
the recovery OF a penalty Tor failure 10 stamp
il according TO the nominal amount of such
consideration. /; the parties interested elect
10 stamp It according to the actual value of
the consideration IN United States currency
at the date Of its delivery, they will be allowed
TO do so, taking their own risk Of the sufficien-
cy Of The stamp.
" The validity Of deed is a question fer
the courts. 1t is one of Importance 10 the
parties, but not TO the bureau, any further
than the insnfhciency OF the stamp NAV af-
feet the raverne. The foregoing is arplica-
bic TO other instruments as we'll as to deeds
penalty Of fifty dollars il imposed upon
every person who makes, sigus or issues, or
who causes TO be made, signed or issued, anv
paper OF any kind or description whatever,
or who accepts. neCohaies, or pays, or causes
10 be accepted, negotiated or paid, any bili
Of exchange. draft, or order, or promissorv
note, for the payment of money, without the
same being duly stamped, or having there
upon an adhesive stamp for denoting the lax
chargeable thereon, cancelled IN the manner
required by law. with intent to evade the
provisions Of the revenue act
9" A penalty Of two hundred dollars is i'm
posed upon every person who pays, negoti-
ates, or offer in payment, or receives or
takes IN payment. any bill of exchange or
order for the payment OF any sum OF money,
drawn or purportug TO be drawn 10 foreign
country, bat payable in The United States,
until the proper stamp has been affixed
thereto.
"a penalty Of Fifty dollars IS imposed upon
every person who fraudnlentv makes use OF
adhesive stamp to denote the duty required
by the revenue act, without efectualy can
ceiling and obhteraling the same in the man
ner required by law
Attention ~ particularly called to the fol
lowing extract from section 155 Of The act of
June 80, 1864, as amended by the act OF July
Is, 1856:
:. II any person shall witfuily remove or
cause 10 be removed, alter or cause to be
altered, the canoeing or defacing marks on
any adhesive stamp, with inleuT 10 use the
same, or to cause the use OF the same. after
1t shall have been once used, or shall know
ingiy and wilfully sell or bay such washed or
restored stamps, or oder the same for sale. OF
give or expose the same TO any person for
use, or knowingly use the same, or prepare
the same with intent for the further use
thereof, or if any person shall knowingly and
without lawful excuse the proof whereof
shall he on the person accused1 have in his
possession any washed, restored, or altered
stamps, NJ Ii have been removed from any
vellum. parchment. paper. iustrumeas or
wiring, then, and in every such case, every
person 50 offending, and every person know
ineiy aud wlltniiy aiding, abetting. or assist
liA ~ EpA4A4.At4ts al31 SUN bItlSE as AIlre-
sHiu, shall, on conviction thereof,
be punished by fine not exceeding one
thousand dollars, or BY Imprisonment and
confinement to hard labor not exceeding FIVE
years, OF both at the discretion OF the court
1t is reported thatpersons in various parts
Of the country, and under previous pretexts.
are collecting these cancelled stamps, and. ms
It Is believed for the purpose Of removing the
csnceliug marks thereirom and preparing
them for further use.
" All revenue officers have been directed
10 give this matter their special attention; to
acqusint the people With the true object for
which such stamps are collected, and with the
penalties incurred by ali who in any WAY
knowingly or 3-ilfally aid, abe, and assist IN
the commission of the offense. 1t is believed
that many stamps are gathere3 from persons
who are ignorant of the use to which they are
TO be put, and innocent of all intent TO de-
fraud the revenue
. The fact that a person is collecting stamps
which have once been used 10 sufficient TO
arouse strong suspicion, and calls for an i'm
mediate investigation and the possession OF
washed. restored or altered stamps Is pnma
facie evidence OF guilt No pains shou d be
spared 80 insure the detection and punish
ment Of guilty parties.
- It's not laEful 10 record any instrument,
doeumeu; or paper required by law TO he
stamped, or any copy thereof unless q stamp
or stamps Of The proper amounts have been
affixed and cancelled Ia the manner required
by law and such instrument or co. Y, and the
record thereof, are Utterly null and void. and
cannot be used or admitted as evidence IN
anv court until the defect has been cured as
provided in section los.