Year: 1862

vt
shall be levied collected and paid for and respect Of the
m several matters and III things mentioned and de-
for or IN respect of the vem parchment paper upon
which such instruments matters things any of them,
shall be written printed by any person persons
or benefit the shall be made signed issued the
several duties Of money down figures against
the same respectively or otherwise specified set forth in
N SEC 95 Aad be tter enacted That if any person or
~ persons shall make sign or ISSUE cause to be made signed
or issued any instruments document paper Of any kind
description whatsoever, without the same being duly
stamped for denotng the duty hereby imposed thereon,
without having thereupon adhesive stamp denote said
duty such persons shall incur penalty of fifty
dollars and such instrument document paper
said, shall be deemed invalid and of no effect.


for Sec &c. Ind be further enacted That stamp appro
lar n piated denote the duty charged any particular
not nen bearing on the face
@ thereof shall be used for denotng any other duty of the
same amount or SO used the same shall be of no avail


SEC o. Ind be further enacted That no yeluu paret-
any particular instrument shall be used any other pu
pose or if so used, the same shall be of o avail.
ing Sec 98 Ind be 1t further enacted That if any person
citing shall forge counterfeit procure be forged
cOmterfeited any stamp die, any part of any
stamp die which shall have been provided made used
pursuance of this Act, shall forge, counterfeit
resemble procure be forged counteeted
any such stamp die aforesaid, upon any veum parch
paper shall stamp mark or procure
with any such forged or counerfeed stamp die part
any stamp die aforesaid with defraud
United States of any of the duties hereby imposed any
part thereof any person shall utter SELL expose
sale, any velum, parchment paper, article thing





stamp die any part of any stamp die any such
forged, conerfeed reembled impression or part
IMPRESSION aforesaid, knowing the respectively
be forged, counterfeited resembled any person
shall knowingly any stamp die which shall have been
50 provided made or used as aforesaid with intent to de-
faud the United States; or if any person shall auduenty
get off procure to be cut, torn,
got Oft the impression OF any stamp or die which shall have
been provided, made used pursuance OF this Act from
any velum, parchment paper any instrument writ
ing charged ehargeable with the duties hereby
mposed-then, and in every such case every person
offending and every person knowingly wfuly aiding
m I,fc,,g
aforesaid, shall be deemed guilty of felony and SHALL
conviction thereof forfeit the said stamps
the articles upon which they placed and be punished
by fine exceeding thousand dollars and by mpris-
y and confinement hard labor exceeding five
years.


,Ofcuuc SEC Ind be further enacted in any all
where adhesive stamp shall be used for denOtng
% any duty imposed by this Act except as hereinafter pro
vided, the person using afxing the shall write
thereupon the initials of his name and the date upon which
the same shall be attached or used so that the same may
again be used And if any person shall frauduenty
make of adhesive stamp to denote any duty imposed
by this Act without so efectua cnceng and obterang
such stamp, except before mentioned he, she, they
y shall forfeit fifty dollars: Provided nevertheless,
m or articles subject stamp duty Schedule of this
Act shall have the privilege of furnishing without expense
the Commissioner of Internal Revenue, his their
dies designs for stamps be used thereon be retained
for his their separate use which shall be duplicated
any other person That in all where such stamp
used, instead of his their writing his their initials
and the date theTeon the said stamp shall be so affixed
the box bottle package, that in opening the same





efectualy destroyed; and III default thereof shall be
liable the penalty imposed for neglect to athx
for sad stamp heenbeore prescribed this Act Any
% or eo person who shall fraudunty obtain any OF the
eitin stamps designs therefor and any person tog
mps ing counteeing, causing procuring the forging
or counterteng any representation, likeness, smltude
or colorado imitation Of the said last-meuteped stamp or
any engraver printer who shall sell give away said
stamps selling the same being merchant broker,
pedder person dealing, in whole in part IN similar
goods wares merchandise manufactures, preparations
articles those designed for similar objects purposes,
shall have knowingly frauduenty in his, her or their
possession any forged, countercted likeness, simi
tude or colorado imitation of the said astmentiOned
stamp shall be deemed guilty of msdemeanor, and upon
conviction thereof shall be subject all the penalties fines
and fOetures prescribed in section nnetythree (93) OF
this Act,


ia Of ex SEC And be further enacted That any person
or persons shall make sign ISSUE be made
signed issued shall accept pay, to be
stamped accepted paid with design eyade the payment Of any
stamp Duty any bill of exchange draft order, pomis
sory the payment of money liable of the
duties imposed by this Act without the being duly
stamped having thereupon adhesive stamp for denot
ing duty hereby charged thereon he She they shall
v for every such BILL draft order note, forfeit the sum
two hundred dollars.
% SEC 1O1 Ind further enacted That the sccePtor Of
ge accepors of any bill Of exchange order for the pme
duty any of money drawn, purPorng to be drawn
finland any foreign country payable the United Stae shall