The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1898-06-24
n lieu thereof new or imprinted stamps
It the rate provided by this act

n lieu thereof new or imprinted stamps
It the rate provided by this act.
Adhesive Stamps.
Sec 6. That on and after the first day
# July, 1898, there shall be levied, collect
ID and paid, for and in respect of the sew
ral bonds, debentures or certificates of
took and of Indebtedness and other docu
nents Instruments, matters and things
mentioned and described in schedule A of
his act, or for or in respect of the vellum,
,archment or paper upon which such in
truments, matters or things, or any of
hem, shall be written or printed by any
person or persons, or party who shall
make, sign or issue the same, or for whose
Use or benefit the same shall be made,
igned or issued, the several taxes or sums
If money set down in figures against the
anne respectively or otherwise specified or
yet forth in the said schedule.
And there shall also be levied, collected
md paid for and in respect to the medi-
zines, preparations, matters and things
mentioned and described in schedule of
his act, manufactured, sold or removed
or sale, the several taxes or sums of
money set down in words or figures
against the same respectively or otherwise
vet.
Sec. z. That If any person or persons
hall make, sign or issue, or cause to be
made, signed or issued, any instrument,
document or paper of any kind or descrip-
ion whatsoever, without the same being
July stamped for denoting the tax hereby
imposed thereon or without having there
lpon an adhesive stamp to denote said
lax, such person or persons shall be deemed
guilty of misdemeanor and upon convic-
lion thereof shall pay fine Of not more
han 500, at the discretion of the court,
md such instrument, document or paper,
Is aforesaid, shall not be competent evil
lence in any court.
Section provides penalties for forgery
md counterfeiting 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
If the court, provided that any proprietor
,r proprietors of proprietary articles, or
articles subject to stamp duty under SEIZED
ale B of this act, shall have the privilege
Of furnishing, without expense to the
United States, his or their own dies or de-
igns for stamps to be used thereon, to be
retained in the possession of the commits
ioner of internal revenue, for his or their
eparate use, which shall not be duplicated
10 any other person.
Sec. 10. That if any person or persons
Ihall 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 evade the payment of any stamp
sax, any bill of exchange, draft or order or
promissory note for the payment of money,
liable to any of the taxes imposed by this
vet, without the same being duly stamped,
,r having thereupon an adhesive stamp
Tor 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-
ceeding 5000, at the discretion of the court.
Bills of Exchange.
Sec. IL. That the acceptor or acceptors
Of any bill of exchange or order for the
payment of any sum of money drawn, or
lpurporting to be drawn, in any foreign
country, but payable in the United States,
shall, before paying or accepting the same
place thereupon 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 S10O.)
Section 12 provides that in some country
districts postmasters shall assist collectors
In supplying the 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
whatsoever mentioned in schedule A of
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 manner required
by law, with intent to evade the provisions
of this act, shall be deemed guilty of mis-
demeanor, and upon conviction Thereon
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. H. 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-
1
be recorded or admitted or used as evi.
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 OF
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, affiz
thereon the stamp or stamps indicating
the tax required.
Sec. Is. That it shall not be lawful tt
record or register any instrument, paper
or document required by law to be stamped
unless a 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 suct
instruments upon which the proper stamI
or stamps aforesaid shall not have beer
affixed and Cancelled, as aforesaid, shall moi
be used in evidence.
Sec. &c. 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 a particular kind o.
description of stamp designated for ane
denoting the tax charged on any such in