The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1868-02-15

same must write or imprint thereon in ink
the initials of his name, and the date (the
year, month, and day. on which the same
is attached or used. Each stamp should be
separately Cancelled. When stamps are
printed upon checks, etc, so tina. in filling
up the instrument the face Of the stamp is
and must necessarily be written across, no
other cancellation will be required.
All cancellation must be distinct and
legible, and except in the case of prop'ie-
tary stamFs from private dies, no method of
cancellation which differs from that above
described can be recognized as legal and
sufficient.
Stamping of Instruments by Collectors
Any person having an instrument about
to b' issued, may PRESENT. it to the collector,
who, under the authority conferred upon
him by section 1862, will So stamp. it as to
place tn sufficiency of that particular in
Strunent beyond all questions so far as
stamp dnties are concerned. The provis-
io's Of the section can in no case be applied
to an instrument after it has been issued or
used. The collector should decline to stamp
0" impress an instrument, under this sec
ton, u til the stamp duty with VIII CHI he
lllilh 1t titdi -CdDlc tItS HcCli ldiu. III ART
OF reasonable doubt he is recommended to
obtain the opinion of this office before affix-
ing his stamp, unless immediate action is
essential to the interests of the parties. con-
| cerned.
Penalties.
\ penalty of fifty d liars is imposed upon
every person who makes, signs, or issues,
or who Gauss to be made, signed, or is
sued, any paper of any kind or d scription
whatever, or who accepts, neyotiates, or
| pays, or causes to 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
fer d%en"ting the tax chargeable 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 person who pays, nego-
t'ates, 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 Or pnrporting to be drawn in a for
eign country, but payable in the United
States, until the proper stamp has been
aft xei thereto.
A penalty of fifty dollars fine is imposed
upon G cry fer>on who fr~audentIy makes
use OF an adhesive stamp to denote the duty
required by the revenue act, without effect
1ally cancclins and celebrating the same
IN the manner required py law.
General Remarks.
Revenue STAN IS may be used indiscrim-
lnately upon any of the matters or things
enumerated in schedule B, except proprie-
tary and playing card stamps, for which a
spectral MS has been provided.
Postage stamps can not be used in pay
ment Of the duty chargeable on instru-
lnents.
The law does not designate which of the
parties to an instrument shall furnish the
necessary stamp, nor does the Commission
cr OF Internal Revenue assume to determine
1t shall be supplied by one party rath-
err than by authority bnt if an instrument
to stamp duty is issued without
the necessary stamps affixed thereto,
it can not be recorded, or admitted, or used
as evidence IN any court, until a e1al stamp
or stamps, henOting the amount of tx, shall
have been affixed as prescribed by law, aud
the person who thus issues it is liable to a
if he omits the stamps with an in
tent to cvadc the provisions of the internal
revenue act.