The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1868-08-08

same must write Or imprint thereon i'll ink
the initials OF his name, and the date (he
year, month, and day. on which the same
is attached or used. Each stamp should be
separately car. led. When stamps are
printed upon checks, etc, 50 that in filing
up the instrument the face of the stamp is
and must necessarily be written across, ITO
other cancellation will be required.
All cancellation must he distinct and
legiblc, and except in the case Of proprie-
tary stamps from private dies, no method of
canccllation which differs from that above
described can he recognized as legal and
sufficient.
Stamping of Instruments by Collectors
Any person having an instrument about
to be issued, may present it to the collector,
who, under ,lie authority conferred upon
him by section 1862, will so stamp it as to
place tho suflicicncy Of that particular in
strument beyond all questions so far as
stamp duties are concerned. The provis-
ions OF the section can in no case be applied
10 an instrument after it has been issued Or
used. The collector should decline to stamp
or impress an instrument, under this sec
tion, until the stamp duty with which he
thinks it charecablc has been paid. In cases
Of REASONABLE doubt he is recommended to
obtain the opinion Of this office before afiS-
Ing his ssamp, unless immediate action is
essential to The interests OF the parties con-
cerned.
.5.. Penalties.
A penalty Of lily dollars is imposed upon
every person who makes, signs, or issues,
or who causes to be made, signed, or is
sued, any paper Of any kind or description
whatever, Or who accepts, ne9otiatcs, or
pays, or causes 10 be accepted, negotiated,
or paid, any bill Of exchange, draft, or Or
der, or promissory note, for the payment Of
money, without the same being duly stamp
ed, or having thereupon an adhesive stamp
for leno,ing The tax ~ciEargeable thereon,
Cancelled in the manner required by law,
with intent to evade the provisions Of the
revenue act.
A penalty Of two hundred dollars is i'm
posed upon every persor who pays, ncgo-
%tiates, or offers in payment, or receives or
takes in payment, any bill OF exchange or
order for the payment of any SUN Of money,
drawn, OF parporiing to he drawn in a for
cign country. but payable in the United
States, until the proper stamp has been
affixed thereto.
A penalty OF fifty dollars fine is imposed
upon every person who fiaudcniIv makes
use o"an adhesive stamp 10 denote ,Ae duly
required by tlc revenue act, Witaout effect
ually cancelinS and CELEBRATING The same
in the manner required Ply law. .,-.f
H.. General Remarks. --m
Peycnuc siam ,s may be used indiseritn-
inatcly upon any Of tl,e. matters OF things
enumerated 10 schedule 6. excer. proprie-
tary and PLAYING card Stamps, for which a
special use has been provided.
Postage Stamps can not be used in pay
ment OF the du.y chargeabie on ins,ru-
mems. .-= '-- ~" -t f:- f..
The law does not designate which OF the
parties, 10 an Instrument shall inrnish the
necessary stamp, MOI Goes the Commission
err OF Internal Revenue Ssum 10 determine
that IT shall be supplied by one party rath-
er than by authority butir an Instrument
subject to s;iD,? duty is issued without
having The necessary stamps affixed thereto,
il can net be recorded, or admitted, or used
as evidence in any court, until z lie al stamp
or StampS, ie1otIn9 the amount OF Tx, shall
have bees affixed rs prcsc' i52d By law, and
The pcF>0n 500 thus issues it is liable 10 a
nena'lF, if',@ nnnitS the saints with an in
ten; ~ evas.o t'tc provisions Of nc ~inlcrnal
reTenuc az. .,s -- -.