The sun., 1919-02-07
Title XI.-Stan1p Taxes.

Sec. 100. on and after April /.
1919, shall be levied. collected and paid,
| for and in respect of several bonds. de-
bentures or certificates of stock indebt-
edness, and other documents. instru-
ments. matters, and things mentioned
and described in Shedule A of this ;itle.
or for or in respect of vcllunl, parch.
ment or paper upon which such inst-l-
nents, matters or things, or any OF
them, are written or printed. by any
person who makes. signs, issues, sells.
removes. constgns or ships the same 70
for whose benefit the same are made.
signed. issued. sold removed, consigned
or shipped several taxes specified in
such schedule. Taxes imposed by this
section shall in case OF any article upon
which corresponding stamp tax is I'M
posed by law. be in lieu OF such tax.
Sec l10l. There shall not be taxed
under this title any bond, note or other
instrument Issued by United States. by
foreign Government. by any State, Te--
r!tory or District. or local suhdiviS'r1
thereof or municipal or other corporation
exercising taxing power; or any bond Z
indemnity required to be filed by ary
person to secure payment OF pension al
lowance. allotment, relief or insurance
by United states; or stocks and bond,
issued by cooperative building and loan
associations organized and operated eN-
clusively for benefit of their mem "rs
and make loans only to shareholders o.
bye mutual ditch or irrigating CONF
panies.
Sec. l102. Whoever
ca Makes. signs. Issues. or accepts
or causes to be made. signed. issued -
accepted, any instrument, Document -
paper OF any kind or description whar>o-
ever without full amount OF tax thereon
being duly paid;
(b) Consigns or ships. or causes .
be consigned or shipped, by parcel Yr.;
parcel, package, or article without !Il
amount OF tax being duly paid
Co Manufacture or imports and s,'s.
or offers for sale. or causes TO hc mann.
featured or imported and sold %" -.
fered for sale. playing cards pac'1-a,
or other article without full amour I
tax being duly paid
td) Makes use or any adhesive stt..y
to denote any tax imposed by this 80
without canceling or obllterating s.ta
stamp as prescribed in section 1l04
Is guilty of misdemeanor and unou
conviction thereof shall pay not more
than 800 fine for each offence.
Sec, 1903. Whoever
ta) Fraudulently cuts. tears q
moves from any vellum. parchment.
paper, instrument. writing, pa,ksle m-
ca AINit upon WHICH lax IL mp Nef.
this title, any adhesive stamp or ~-
preston OF stamp, die, plate or o.t-.
article provided, made or used b. pa-
suance OF this title:
OBJ Fraudulently uses, Joins, fNts .-
places TO, with or upon velum, gar Dr.
ment, paper. instrument writing ps...
age or article upon which tax - ''r-
posed by this title ~. adhesive s'ar9
or impression OF stamp. die, pla''
"A ri 81 NH .ah no,
removed from vellum. parchment rls.-
instrument. writing. package or ar'' T"
upon which tax is imposed by th.s '-.."
or 90 adhesive stamp or impress '
stamp, die. plate or other article o.
SUFFICIENT value: or (3) forged or die
terfett stamp or impression Of forrr' ~
counterfeited stamp, die, plate coy u'''r
article
Co Wltully removes or alters 't7-
collation. or defscing marks o., or r'.'--
wise prepares, adhesive stamp, W.
tent to use or cause to be used a''"'
already used, or knowingly or w..
buys, sells, offers for sale or give a".'
such washed or restored STAMP e..
or knowingly uses same;
td) knowingly and without 'lV'9 .'.
cuSe burden OF proof Of such o. .
heing on accused) has washed Tts..-'.
or altered stamp. which has be-, Poo
moved from velum, parchment r'f.
instrument. writing, package or -
ls guilty of misdemeanor AMI
conviction shall be punished b, i-
than $1,000 fine. or by imprjsou0
not more than five years, or be- .'. b..
any reused. cancelled or con '.
stamp and vellum. parchment, dor.'
paper. package or article upon
placed or impressed shall be forfeited .'
United States
Sec, 1904. Wherever adhesive 90.
IL used for denotlng any tax irso-'.
this title, except az hereiUaf tor prov t....
person using or affixing same shall
or stamp or cause 10 he w~''.- .
stamped thereupon initials OF his o
name and date upon which sam"
tached or used. 81 that same rlt
again be used. Commissioner wt.
scribe other method for Cancel Of
such stamps,
Sec, 1905, tal Commissioner
cause 70 be prepared and dstrlbut'l ;rr
payment Of taxes prescribed In this t...'