The Natchitoches enterprise. (Natchitoches, La.) 1888-1965, 1914-12-03
War Revenue Law Effective De.
cembsr LIST.

Inc tolloWing IN an extract OIL
the war revenue law, an act to in
crease the internal revenue and
for other purposes, approved DC
tober %, 1914, by the Congress OF
the United States, and which be-
came effective December 1, 1914:
Penalty for Failure to Stamp.
Sec. 6. That if any person OF
persons shall make, sign or issue,
or cause to be made. signed OF
issued, any instrument, document
or paper of any kind or descrlp.
ton whatsoever, without the same
beng duly stamped Tor denotina
the tax hereby imDosed thereon,
or without having thereupon an
adhesive stamp to denote said tax,
such person or persons shall be
deemed guilty Of a misdemeanor,
and upon conviction thereof shall
pay a fine of not more than 500,
at the discretion of the court.
Cancellation OF Stamps by User.
Sec. s. That in any and oil
cases where an adhesive stamp
shall be used for denoting anv tax
imposed by this act, except as
hereinafter provided, the person
using or affixiDg the same shall
write or stamp thereupon the mi
tials of his name and the date upon
which the same shall be attached
or used, so that the same may not
again be used. And if any person
shall fraudulently make use of an
adhesive stamp to denote any tax
imposed by this act without so eff
fectually canceling and obliterat-
ing such stamp, except as before
mentioned, he, she or they shall
be deemed guilty of q misde-
meanor, and upon conviction
thereof shall pay fine of not ex-
ceeding $500, or be imprisoned
not more than six months, or both,
at the discretion of the court.
Promissory Note or Bit Of Exchange
Giving and Acceptance of, Pro-
hibited Unless Stamped.
Sec. 8. 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 promissory
note liable to any of the taxes i'm
posed bv this act, without the
same being duly stamped, or hav-
ing thereupon an adhesive stamp
fr drHUtinx the tar hereby
thereon, he, she or they
shall be deemed guilty of a INSIDE
meaner, and upon conviction there
Of shall be punished by a fine not
exceeding 5000, at the discretion
Of the court.
Register. Sale and transfer Of unstamped
instruments, ETC., Forbidden.
Sec. IL. 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
whatsoever mentioned
In schedule A of this act, without
the same being duly stamped. or
having thereupon an adhesive
stamp for denoting the tax charge
able thereon, and Cancelled in the
required by law. with I'M
tent to evade the provisions of
this act. shall be deemed guilty a
and upon conviction
shall be punished by a fine
not exceeding $50. or bv imprison-
ment not exceeding six months, or
both in the discretion of the court.
"a mortgage allay be registered,
unstamoed, provided the
bond or note which is given to
secure has been stamped.)
Recording of unstamped instruments
Forbidden.
Sec. IL. That hereafter no In.
paper or documents re
lnired by law to be stamped.
which has been signed or issued
without being duly stamped or
with a deficient stamp, nor any
copy thereof shall be recorded
until a legal stamp or stamps, de,
noting the amount of tax, shall
nave beeI affixed thereto, as pre-
,cribed bv law.
Jnlawfal 10 Record Instruments uaiess
Stamps of Proper Amount Are
Affixed and Cancelled.
Sec. Is. That 1t shall not be
awful to record or register an in.
.trurnant. ,as,ar mr. docrrnonf rn