The Middleburgh post. [volume] (Middleburgh, Snyder Co., Pa.) 1883-1916, 1898-06-30


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SEQ. 8. That on and after the frSt day
si July, 1893, thers shall be levied, collect
I'd and paid, for and In respect Of the sev-
eral bonds, debentuYes or certificates q
stock and Of Indebtedness and other docu-
ments, Instruments, matters and things
mentioned and described In schedule A Of
this act, or for or In respect Of the vellum,
parchment or paper upon which such in
struments, matters or things, or any Of
them, 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,
signed or issued, the several taxes or sums
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, tho several taxes or sums 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-
ton whatsoever, without the same being
duly stamped for denoting tho 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, ut the discretion Of the court,
and such instrument, document or paper,
rs aforesaid, shall not be competent evil
dence in any court.
Section provides penalties for forgery
and 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
of the court provided that any proprietor
or proprietors Of proprietary articles, or
articles subject to stamp duty under sched-
ule b 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 bo 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 II 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 evade 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
net, 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-
ceeding 5000, at the discretion Of the court.
Biils of Exchange.
Sec. II. That the acceptor or acccptors
Of any bill Of exchange or order for the
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 a 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 sl0O.)
Section 12 provides that In some country
districts postmastcrs shall assist collectors
u e':i'rl".' the st"n : 10 users.
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sol Iia, >.,r,u ny i"'tI 'nt. docu-
o. III, ~. .lnIrr ~ any ,iI.d or a'liption
Whatsoever mentioned In rcl.c,.ulc A OF
lis act without the sane being duly
stamped or having thercupon an adhesive
stamp for denoting the tax charges there
on and Cancelled In the manner required
by law, with intent to evade tbRprovisions
OF this act, shall be deemed guilty. of n mis-
dencanor, 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. IL. 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-
flcicrt stamp, nor any copy thereof, shall
be recorded or admitted or used as cvi-
dcnce In any court until u legal stamp or
stamps, dcnoting 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 or
transferred in the United States, and the
party to whom the same Is issued or. by
whom Il is sold or transferred shall, before
selling or transferring tho same, afiix
thereon the stamp or stamps indicating
the tax required
Sec. 10. That 1t shall not be lawful TO
record or register any instrument, paper
or document required by law to he stamped
unless u stamp or stamps OF tho proper
amount shall have bccn affixed and can
ccled In the manner prescribed by law, and
the rccord, registry or transfer OF any such
instruments upon which tho proper stamp
or stamps aforesaid shall not have been
a"'''..... md c:.:cled, as aforesaid, shall not
b. ls.,i ia evidence.