St. Johnsbury Caledonian. [volume] (St. Johnsbury, Vt.) 1867-1919, 1898-06-22

use or benefit the same shall be made,
of money set down In figures against the
same respectively or otherwise specified or
set forth in the said schedule.
And there shall also be levied, collected
and paid, for and In respect to the medi-
cines preparations, matters and things
mentioned and described in schedule b Of
this act, manufactured, sold or removed
for sale, the several taxes or Gums Of
money set down in words or figures
against the same respectively or otherwise
specified or set forth in schedule b of this
act.
Sec. Z. That II any person or persons
shall make, sign or ISSUE or cause to be
made, signed or issued, any instrument,
document or paper Of any kind or descrip-
tion whatsoever without the same being
duly stamped for denoting the tax hereby
imposed thereon or without having there
upon an adhesive stamp to denote said
tax, such person or persons shall be deemed
guilty of misdemeanor and upon convic-
ton thereof shall pay fine Of not more
than 500, at tho discretion of the court,
and such instrument document or paper,
as aforesaid, shall not be competent evil
dence in any court
Section provides penalties for forgery
and counterleiting and the use Of washed
stamps, etc. Upon conviction the culprit
shall pay fine Of not less than $50 nor
more than $500 or be imprisoned not more
than six months, or both, at the discretion
of the court, provided that any proprietor
or proprietors of proprietary articles, or
articles subject to stamp duty under sched-
ule of this act, shall have the privilege
of furnishing, without expense to the
United States, his or their own dies or de-
signs for stamps to be used thereon, to be
retained in the possession of the commits
sioner Of internal revenue, for his or their
separate use which shall not be duplicated
to any other person.
Sec 10. That If any person or persons
shall make, sign or issue, or cause to be
made, signed or issued, or shall accept or
pay, or cause TO be accepted or paid, with
design to eyade the payment of any stamp
tax, any bill of exchange, draft or order or
promissory note for the payment of money,
| liable to any of the taxes imposed by this
act, without the same being duly stamped,
or having thereupon an adhesive stamp
for denoting the tax hereby charged there
on, he she or they shall be deemed guilty
of misdemeanor and upon conviction
thereof shall be punished by fine not ex-
cecding $500, at the discretion of the court.
Bills of Exchange.
Sec IL. That the acceptor or acceptors
- La .sf nhnt f.r1n fNtt t,n
payment of any sum of money drawn, or
purporting to be drawn, in any foreign
country, but payable in the United States,
shall, before paying or accepting the same,
place thercupon stamp, indicating the
tax upon the same, as the law requires
for inland bills of exchange or promissory
notes, and no bill of exchange shall be
paid or negotiated without such stamp.
penalty fine not exceeding $l00.)
Section IL provides that in some country
districts postmasters shall assist collectors
In supplying tho stamps to users.
Sec. 10. That any person or persons
who shall register, issue, sell or transfer,
or who shall cause to be issued, registered,
sold or transferred any instrument, docu-
ment or paper of any kind or description
this act without the same being duly
stamped or having thereupon an adhesive
stamp for denoting the tax charges there
on and Cancelled in the ranner required
| by law, with intent to eNade the provisions
of this act, shall be deemed guilty of a mis-
demeanor, and upon conviction thereof
shall be punished by fine not exceeding
$50, or by imprisonment not exceeding six
months, or both, in the discretion of the
court and such instrument, document or
paper not being stamped according to law,
shall be deemed invalid and of no effect.
(The remainder Of the section provides for
the remission Of the penalty in cases of
accident and mistake, etc.
Sec. IA. That hereafter no instrument,
paper or document required by law to be
stamped, which has been signed or issued
without being duly stamped, or with de-
ticient stamp, nor any copy thereof, shall
be recorded or admitted or used as evil
dence in any court until legal stamp OF
stamps, denoting the amount of tax, shall
have been affixed thereto, as prescribed by
law provided that any bond, debenture,
certificate OF stock or certificate of indebt-
edness issued in any foreign country shall
pay the same tax as is required by law on
similar Instruments when issued, sold Oh
transferred in the United States, and the
party to whom the same is issued or by
whom it Is sold or transferred shall, before
selling or transferring the same, ai1i1
thereon the stamp or stamps indicating
the tax required.
Sec 10. That it shall not be lawful t.
| MI in firm mt
or document required by law to be stamped
unless q stamp or stamps of the proper
amount shall have been affixed and can
celed in the manner prescribed by law, ant
the record, registry or transfer of any sucl
instruments upon which the proper STAMP
or stamps aforesaid shall not have beer
affixed and Cancelled as aforesaid, shall mo-
be used in evidence.
Sec Is. That no instrument, paper OF
document required by law to be stamped
shall be deemed or held invalid and of NJ
effect for the want of u particular kind oil
description Of stamp designated for ant
Genoting the tax charged on any such in
strument, paper or document, provided {
legal documentary stamp or stamps denot
ing tax of equal amount shall have beer
duly affixed and used thereon
Sec. H. That all bonds, debentures OF
certificates OF indebtedness issued by the
officers of the United States government
or by the officers of any state, county
town, municipal corporation or other cor
poratlon exercising the taxing power, shall
be and hereby are exempt from the staml
taxes required by this act, provided tina
it is the intent hereby to exempt from thu
stamp taxes imposed by this act sucl
state, county, town or other municipal