Rock Island Argus. (Rock Island, Ill.) 1893-1920, 1898-06-18

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 mcdi-
cines, preparations, matters and things
mentioned and described in schedule L Of
this act, manufactured. Sold or removed
for sale, the several taxes or sums of
money set down in words or figures
against the same respectively or otherwise
specified or set forth in schedule d Of th;s
act.
Sec. Z. That if 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 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 misdcmcanor and upon convic-
ton thereof shall pay fine of not more
than 500, at the discretion Of the court,
and such instrument, document or paper,
as aforesaid, shall not be competent evil
dencc in any court.
Section s provides penalties for forgery
and countcrfeiting and the use of washed
stamps, etc. Upon conviction the culprit
shall pay fine of not less than $50 nor
more than 5000 or he 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 be used thereon. to be
retained in the possession Of the commits
Sioncr 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 10 evatIe the payment Of any stamp
tax. any bill of exchange. draft or ordor or
prSnissGry note for the payment of money,
liable to any Of the taxes imposed by this
act. without the same being duly stamped
or having thcrcupcn an adhesive stamp
for dcnoting the tax hereby charged there
OH, he, she or they shall be deemed guilty
Of IL misdemcanor and upon conviction
thereof shall be punished by . fine not cx-
cecGing $500 Mt the discretion OF the court
Bills of Exchange.
Fec. IL That the acceptor or acceptors
of any bill Of exchange or order for the
payment OF any sum of money drawn, or
purporting to lie drawn, in any foreign
eDIaitry, but payable in The United States,
shall, h[orc paying or accepting the same,
place thcreupOa st;nnp, indicating tle
tax upon the same, az the law reqtlie<
for inland bills OF exchange or promissory
notes, and 10 bill Of exchange shall be
paid or negotiated without such stamp
Penalty fine not exceeding ale5)
Section IL provides That in some country
districts postmasteBs shall assist collectors
See. IS. That any person or persons
who shall register, issue, sell or transfer,
or who shall .ausc 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 sherrlpon an adhesive
stamp for deiDting the tax charges there
on and Cancelled in The manner required
by law, with intent TO evade the provisions
of this act, shall I've deemed ,e>dilts' of a mis-
demcanor, and upon convection thereof
shall be punished by fine not exceeding
$50, or ls' 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
1.-THE remainder of the section provides for
the remission of the penalty in eases of
accident and mistake, ctc.)
Sec. H. That hereafter no instrument,
paper or document required by law 10 be
stamped, which has been signed or issuca
without being duly stamped, or with y de-
ficient stamp, nor any copy thepsof, shall
he recorded OF admitted OF used as evil
dsnce in any coart until legal stamp or
stamps, denoting the amount Of tax, shall
have been affixed thereto, as prescribed by
law, provided that any bond, debcnteHe,
certificate of stock or certificate Of indeSt-
edness issued in any foreign country shall
pay the same tax n 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 it is sold or transferred shall, before
selling or transferring the same, affix
thereon the stamp or stamps indicating
the tax required.
Sec. 10. That it shah not be lawful to
record or register any instrument, paper
or document rcquircd'by law to be stamped
unless stamp or stamps of the proper
amount shall have been affixed and can
celcd i'll the manner prescribed by law, and
the record registry or transfer d any such
Instruments upon which the proper stamp
or stamps aforesaid shall not have been
affixed and cancelled as aforesaid, shall not
he used n, evidence.
Sec. Is. That no instrument, paper or
document required tv law to be stamped
| shall he deemed or held invalid and of no
effect for the want of a particular kind or
description Of stamp designated for and
Genoting the tax charged on any such in
strupcnt, paper er document, provided a
legal documentary stampU stamps denot-
| ing tax of equal amount shall have been
duly affixed and used thereon.
Sec. Il. That all bonds, dcbentures or
certificates of Indebtedness issued by the
officers Of the United States government,
I,-& r., AZ