The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1868-05-16

same must write Or imprint thereon in ink
ffhe Initials of his name, and the date uhe
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 filing
up the instrument the face of the stamp is
and must necessarily be written across, no
other cancellation will be required.
All cancel alton must be distinct and
leG'pIc, ana except in the case Of prop'i c-
r tary Stam,s from private dies, no method Of
cancellation which differs from that above
o deScrlned can be recognized as legal and
n sufficient.
ooa1npll1s OF Instruments by Collectors
n my person having an instrument about
10 !" lSS''ed, may present it to the collector,
WHO, Under the authority conferred upon
MIN ny section LOO, will so stamp it a. to
pace Ia S'''llc'ency Of that pa$ticuiar in
>'f''inellt beyond all questions 50 far as
stamp o.'t'eS ave concerned. The proyjs- |
} lows OF the section can in no case be applied
to an instrument after it has been issued or
} used. The collector should decline to sram2
or impress an instrument, under this see
ton, II It'll the Stamp duty with VIII ch he
thinks II c'argeablc has been paid. In case,
OF reasonable doubt he is recommended 10
obtain the opinion Of this office before afIix.
ing his stamp, unless immediate action is
essential to the interests Of the parties CON
ccrned.
Penalties.
a penalty oftiftv dollars is imDogc1 unon
every person who makes, siguS, or issues.
OF VINO causes to be made, siynrI or j..
Sue", any paper Of my kind or Il ~~rriptioD
Whatever, or who ~arccttS, nngotiatre or
pays or causes to be accepted, nrr9fiatcl
or Iald, any bill Of exchange, draft, or or.
"cr' or proihlSsnry note, for the uavrnc1t of
money, without the same being duly stamp $
co. or na'lhS 1htre'lTGn an adhesive Sto1n, .
tor d%rnotIng the tax charrcatlc thfrnon :,
ca'ce!e'' m the manner |icInircI hy law !,
with intent to evadc the provisions Of the II
revenue act. v
a penalty of two hundred dollars j. i'm. ;,
poseh upon every pcrspr who paws, neeo- !,
''ates, or offers in payment, or receives or +;
takes IN payment, any bill of exchoncn or -
order tor the payment Of any sun of ,u0ncy f
arawn or purporting to be drawn in a for,
e'gn country, but payable in the United ~
States, until the proper stamp has been ~
affixed thereto. :
A penalty of fifty dollars fine is imposed "
upon e'ery person who fraulcntIy max. q
use Of an adhesive stamp to dr,.ote the duty
required by the revenue act, without effect 49,
naIIy cancelins and oblitvratins the same
IN the manner required py law. I
General Remarks.
Revenue STAN IS may be used indiscrjm- l
Inateiy upon any Of the matters or thinys -
in schedule 3, except %proprie- u II
TRY and playing card stamps, for which a l;
special u.s. has been provided. p!
Postage stamps can not be used in nav .
ment of the duty chargeable on instru- NJ n.
tnents. L;
The law does not designate which of the :,
parties to an instrument shall furnish the "a
necessary stamp, nor does the Commission- r,
n OF Internal Revenue assume t. determine II
1t shall be supplied by one party rath-
than by authority bnt if an instrument I'd
hject to stamp duty is issued without r,
having the necessary stamps affixed thereto l'
t can not be recorded, or admitted. or 1sed -
IS evidence IN any court, until a Ie al stamp Il
stamps, d%enoting the amount of tax, shall
ave been affixed as prescribed by law, and OK
ne person who thus issues it is liable to a =,
ena'ty, if he omi's the stamrs with an in III
ent to cvade the provisions of the internal !
act. Sar