The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1868-01-18

Warrant of attorney accompanying a
bend or note, if the bond or note is
stamped. exempt.
Weighef's returns exempt
EOficial documents, instruments, and
papers issued by officers of the Uni
ted States Observation-Disclosures. exempt.
Official instruments, documents and
papers issued by the officers of any
state, county, town, or other NUM-
cipal corporation, in the exercise of
functions strictly belonging to them
in their ordinary governmental or
municipal capacity exempt.
Papers necessary to be used for the
collection from the United o. tates
government Of claims by soldiers, or
their legal representatives, for PEN
slons, back pay, bounty, OF for prop
erty lost in the service. exempt.
Cancellations.
In all cases where an adhesive stamp is
used for denoting the stamp duty upon An
instrument, the person using or atiixing the
same must write or Imprint thereon in ink
the initials of his mama, and the date 0he
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. 50, thai in filing
up the instrument the face of the stamp is
and must necessarily be written across, no
other cancellation will be required.
Al cancellation must be distinct and
legible, and except. in the case 5ofmoprie-
tary stamps trosa private dies, no method IF
cancellation which differs from that above
described can be recognized as legal and
sufficient.
Stamping O.: Instruments by Collectors
Any person having an instrument about
to bc issued, may present it to the collector,
who, under the authority conferred upon
him by section 162, will so stamp it'as to
place tha sufticiency 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
to an instrument after it has been Issued or
used. Ihe collector should decline to stamp
or impress an instrument, under this sec
ton, until the stamp duty with which he
thinks it chargeable has been paid. In cases
of reasonable doubt fe is recommended to
obtain the opinion, of this office before atfix-
ing his stamp, unless immediate action is
essential to the interests Of the parties con-
cerned.
Penalties.
Aopenalty of fifty dollars is imposed upon
every person who makes, signs, or issues
or who cahseS to be made, signed, or is-
sued, any paper of any kind or description
whatever, or who accepts, l1egotiates, or
pays, or causes to be accepted, negotiated,
or paid, any bill of exchange, draft, or Or
der, or pronissory note, for the payment of
tnnnav uyJfhnppt tho CANA hainr Il ND cto ~
ed, or having therenpon an adhesive stamp
for denoting the tax chargeable thereon,
Cancelled IN the manner required by law,
with intent to evadc the provisions of the
revenue oct.
Apenalty of two hundred dollars is i'm
posed upon every person who pays, nego-
tiates, or offers in payment, or receives or
takes in payment, any bill Of exchange OF
order for the payment of any sum of money"
drawn or purporting to be drawn in a fore
eign country, but payable in the United
States, until the proper stamp has been
affixed thereto.
A penalty offfty dollars fine is imposed
upon every person who frandentIy makes
use of an adhesive stamp to denote the duty
required by the revenue act, without effect
ually canceling and obliterating the same
in the manner required Ply law.
General Remarks.
Revenue stamps may be used indiscrim-
inately upon any of the matters or things
enumerated in schedule B, except 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 duty c~hargeable on instru-
ments.
The law does not designate which of the
parties to an instrument shall furnish the
necessary stamp, nor does the Commission
er of Internal Revenue assume to determine
that it shall be supplied by one party rath-
er than by authority +; but if an instrument
subject TO stamp dutyois issued without
having the necessary stamps affixed thereto,
it can not be recorded, or admitted, or, used
as evidence in any court, until legal stamp
or stamps. denoting the amount of tax, shall
have been. affixed as prescribed by law, aud
the person who thus issues it is liable to a
penalty, if he omits the stamps with an in
tent to evade the provisions of the internal
revenue act. s-tsTf' - @i" |al