The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1898-06-22

Adhesive Stamps.
Sec. 8. 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 docri-
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
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 misdemeanor and upon convic-
ton thereof shall pay a fine of not more
than 800, at the 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 counterfeiting and the use of washed
stamps, etc. Upon conviction the culprit
shall pay a 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,
articles subject to stamp duty under SEIZED
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 III 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 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
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 misde1neanor and upon conviction
thereof shall be punished by a fine not ex-
ceeding 5000, at the discretion of the court.
Bills of Exchange.
Sec. II. That the acceptor or acceptorS
of any bill OF exchange or order for the
payment of any sum of money drawn,
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 $1,000
Section IL provides that in some country
districts post1nasters shall assist collectors
in supplying the stamps TO users.
Sec. IS. 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 a mis-
demeanOr, and upon conviction thereof
shall be punished by fine not exceeding
$50, or by imprisonment not exceeding ST
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, VIII sh has been signed or issued
without being duly stamped, or with a de
ficient stamp. nor any copy thereof, shall
be recorded or admitted or used as evil
dence in any court until legal stamp or
stamps, dencving 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 it is sold or transferred shall, before
selling or transferring the same, affix
thereon the stamp stamps indicating
the tax required
Sec. Is. That it shall not be lawful to
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, and
the record, registry or transfer of any such
instruments upon which the proper stamp
or stamps aforesaid shall not have been
affixed and Cancelled, as aforesaid, shall not
be used in evidence.
Sec. Is. That no instrument, paper or
document required by law to be stamped
hall ha Cd or. halo Inv of No
effect for the want of a particular kind or
description of stamp designated for and
denoting 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 been