Richmond planet. [volume] (Richmond, Va.) 1883-1938, 1898-07-02
IN lieu thereof new or imprinted stamps
at tho rate provided by this act
Adhesive StamDs.

Adhesive Stamps
Sec. g. That on and after the first day
of July, 1898, there shall be levied, collect
ed and paid, for and in respect of the sew
eral bonds, debentures or certificates of
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 OF
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 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 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 a misdemeanor and upon convic-
ton thereof shall pay a fine of not more
than 800, at the discretion Of tho court,
and such instrument, document or paper,
as 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, OF
articles subject 10 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
sioner of internal revenue, for his or their
separate use, which shall not be duplicated
90 any other person.
Sec. TO- That II any person or persons
shall make, sign or issue, or cause TO be
made, signed or issued, or shall accept OF
pay, or cause TO be accepted or paid, with
, design TO cvade the payment of any stamp
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 thcrcupon an adhesive stamp
for denoting the tax hereby charged there
on, he, she or they shall be deemed guilty
OF misdemcanor and upon conviction
thereof shall be punished by "A fine not ex-
{ ceeding $500, at the discretion of the court
Bills of Exchange.
Sec. H. That the acceptor or acceptors
= 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 thereupon 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 a fine not exceeding $100)
a Section IL provides that in some country
4 districts postmasters shall assist collectors
n IN supplying the stamps to users.
| Sec. 49, That any person or persons
y who shall register, issue, sell or transfer,
a or who shall cause to be issued, registered,
scld or transferred any instrument, docu-
n ment or paper of any kind or description
"a whatsoever mentioned in schedule A OF
! this act without the same being duly
s stamp for denoting the tax charges there
= on and Cancelled in the manner required
s by law, with intent to evade the provisions
n of this act, shall be deemed guilty of a mis-
a demeanor and upon conviction thereof
n shall be punished by fine not exceeding
# $50, or by imprisonment not exceeding six
n months, or both, in the discretion of the
a court, and such instrument document OF
ar paper not being stamped according to law
N shall be deemed invalid and of no effect
i (rhe remainder of the section provides foi
n the remission of the penalty in cases o
~ accident and mistake, etc.)
- Sec. IA That hereafter no instrument
"a paper or document required by law to b.
~ stamped which has been signed or ISSUED
N without being duly stamped, or with de
" fscient stamp, nor any copy thereof, shall
M be recorded or admitted or used as evi
dence in any court until a legal stamp o
I camps, denoting the amount of tax, shall
M have been affixed thereto, as prescribed b,
n law, provided that any bond, debenture
NJ certificate of stock or certificate of indebt
m edness issued in any foreign country shall
or pay the same tax as is required by law Oh
az similar instruments when issued, sold o
ed transferred in the United States, and tn
ra party to whom the Same is issued or b
ed whom it is sold or transferred shall befor
as selling or transferring the same, afd
x thereon the stamp or stamps indicatin
a. the tax required.
cd Sec. 15. That it shall not be lawful t
n record or register any instrument, pape
do or document required by law to DO stampe
ay unless a stamp or stamps of the prope
n amount shall have been affixed and car
ed celed in the manner prescribed by law, an
n the record, registry or transfer of any sue
es instruments upon which the proper STAN
"a or stamps aforesaid shall not have bee
al affixed and Cancelled, as aforesaid, shall nC
an be used in evidence.
ira Sec. 10. That no instrument, paper {
do uocuInenO required py law 10 De stsNnpe
ay shali DC deemed or held AlVsailu anu Oh
n eHecO lOr the HahO Ol q particular hllu
oh description of stamp designated for an
denoting the tax charged on any such IL
nv strument, paper or document, provided
ial legal documentary stamp or stamps demo