218 



CONGRESS. (THE TARIFF BILL.) 



stamp is attached or used, so tliat it may not again be 

 used. And every person who fraudulently makes. 

 use of an adhesive stamp to denote any tax imposed 

 l>y this act without so effectually canceling and ob- 

 literating such stamp shall forfeit the sum of fifty 

 dollars. ' The Commissioner of Internal Revenue is au- 

 thorized to prescribe such method for the cancellation 

 of stamps as substitute for, or in addition to the method 

 prescribed in this section as lie may deem expedient 

 and effectual. And he is authorized, in his discre- 

 tion, to make the application of such method impera- 

 tive upon the manufacturers of playing cards. 



SKI . 4i >. That every manufacturer of playing cards 

 shall register with the collector of the district his 

 name or style, place of residence, trade or business, 

 and the place where such business is to be carried 

 on; and a failure to register as herein provided and 

 required shall subject such person to a penalty of 

 tit'ty dollars. 



SEC. 41. That the Commissioner of Internal Eeve- 

 nue shall cause to be prepared, for payment of the tax 

 upon playing cards, suitable stamps denoting the 

 tax thereon. Such stamps shall be furnished to 

 collectors requiring them, and collectors shall, if 

 there be any manufacturers of playing cards with- 

 in their respective districts, keep on hand at all 

 times a supply equal in amount to two months' sales 

 thereof, and shall sell the same only to such manu- 

 facturers as have registered as required by law and 

 to importers of playing cards, who are required to 

 affix the same to imported playing cards, and to per- 

 sons who are required by law to affix the same to 

 stocks ot playing cards on hand'when the tax there- 

 on imposed first takes effect. Every collector shall 

 keep an account of the number and denominate 

 values of the stamps sold by him to each manufac- 

 turer and to other persons above described. 



SEC. 42. That if any person shall forge or counter- 

 feit, or cause or procure to be forged or counterfeited, 

 any stamp, die, plate, or other instrument, or any part 

 of any stamp, die, plate, or other instrument which 

 shall have been provided or n ay hereafter be pro- 

 vided, made, or used in pursuance of the provisions 

 -of this act or of any previous provisions of law on the 

 same subjects, or shall forge, counterfeit, or resemble, 

 or cause or procure to be forged, counterfeited, or re- 

 sembled, the impression or any part of the impres- 

 sion of any such stamp, die, plate, or other instru- 

 ment, as aforesaid, upon any paper, or shall stamp or 

 mark or cause or procure to be stamped or marlced 

 any paper with any such forged or counterfeited 

 stamp, die, plate, or other instrument as aforesaid, 

 with intent to defraud the United States of any of the 

 tiixe.s hereby imposed or any part thereof; or if any 

 person shall utter, or sell, or expose to sale any paper, 

 article, or thing having thereupon the impression of 

 any such counterfeited stamp, die, plate, or other in- 

 strument, or any part of any stamp, die, plate, or other 

 instrument, or any such forged, counterfeited, or re- 

 sembled impression, or part of impression, as afore- 

 said, knowing the same to be forged, counterfeited, or 

 resembled; or if any person shall knowingly use or 

 permit the use of any stamp, die, plate, or other in- 

 strument which shall have been so provided, made, 

 or used, as aforesaid, with intent to defraud the 

 United States; or if any person shall fraudulently 

 cut, tear, or remove, or cause or procure to be cut, 

 torn, or removed, the impression of any stamp, die, 

 plate, or other instrument, which shall have been 

 provided, made, or used in pursuance of this act, or 

 of any previous provisions of law on the same sub- 

 jects from any paper, or any instrument or writing 

 charged or chargeable with any of the taxes imposed 

 by law; or if any person shall fraudulently use, join, 

 fix, or place, or cause to be used, joined, fixed, or 

 placed, to, with, or upon any paper, or any instru- 

 ment or writing charged or chargeable with any of 

 the taxes hereby imposed, any adhesive stamp, or the 

 impression of any stamp, die, plate, or other instru- 

 ment, which shall have been provided, made, or used 

 in pursuance of law, and which shall have been cut, 



torn, or removed from any other paper or any instru- 

 ment or writing charged or chargeable with any of 

 the taxes imposed by law- or if any person shall will- 

 fully remove or cause to be removed, alter or cause 

 to be altered, the canceling or defacing marks on any 

 adhesive stamp, with intent to use the same, or to 

 cause the use of the same, after it shall have been 

 once used, or shall knowingly or willfully sell or buy 

 such washed or restored stamps, or offer the same for 

 sale, or give or expose the same to any person for use, 

 or knowingly use the same, or prepare the same with 

 intent for the further use thereof; or if any person 

 shall knowingly and without lawful excuse (the proof 

 whereof shall lie on the person accused) have in his 

 possession any washed, restored, or altered stamps, 

 which have been removed from any article, paper, 

 instrument, or writing, then, and in every such case, 

 every person so offending, arid every person know- 

 ingly and willfully aiding, abetting, or assisting in 

 committing any such offense as aforesaid, shall, on 

 conviction thereof, forfeit the said counterfeit, washed, 

 restored, or altered stamps, and the articles upon 

 which they are placed, and be punished by fine not 

 exceeding one thousand dollars, or by imprisonment 

 and confinement to hard labor not exceeding five 

 years, or both, at the discretion of the court. And 

 the fact that any adhesive stamp so bought, sold, of- 

 fered for sale, used, or had in possession as aforesaid, 

 has been washed or restored by removing or altering 

 the canceling or defacing marks thereon, shall be 

 prima facie proof that such stamp has been once 

 used and removed by the possessor thereof from some 

 paper, instrument, or writing charged with taxes im- 

 posed by law, in violation of the provisions of this 

 section. 



SEC. 43. That whenever any person makes, pre- 

 pares, and sells or removes for consumption or sale 

 playing cards, whether of domestic manufacture or 

 imported, upon which a tax is imposed by law, with- 

 out affixing thereto an adhesive stamp denoting the 

 tax before mentioned, he shall incur a penalty of 

 fifty dollars for every omission to affix such stamp : 

 Provided, That playing cards may be removed from 

 the place of manufacture for export to a foreign coun- 

 try without payment of tax or affixing stamps there- 

 to, under such regulations and the filing of such bond 

 as the Commissioner of Internal Revenue, with the 

 approval of the Secretary of the Treasury, may pre- 

 scribe. 



SEC. 44. That every manufacturer or maker of play- 

 ing cards who, after the same are so made, and tfie 

 particulars hereinbefore required as to stamps have 

 been complied with, takes off', removes, or detaches, 

 or causes, or permits, or suffers to be taken off', or re- 

 moved, or detached, any stamp, or who uses any 

 stamp, or any wrapper or cover to which any stamp 

 is affixed, to cover any other article or commodity 

 than that originally contained in such wrapper or 

 cover, with such stamp when first used, with the in- 

 tent to evade the stamp duties, shall, for every such 

 article respectively, in respect of which any such of- 

 fense is committed, be subject to a penalty of fifty 

 dollars, to be recovered together with the costs there- 

 upon accruing ; and every such article or commodity 

 as aforesaid shall be forfeited. 



SEC. 45. That every maker or manufacturer of play- 

 ing cards who, to evade the tax or duty chargeable 

 thereon, or any part thereof, sells, exposes for sale, 

 sends out, removes, or delivers any playing cards be- 

 fore the duty thereon has been fully paid, by affixing 

 thereon the proper stamp, as provided by law, or who, 

 to evade, as aforesaid, hides or conceals, or causes to 

 be hidden, or removes or conveys away or deposits. 

 or causes to be removed or conveyed away from or 

 deposited in any place, any such article or commod- 

 ity, shall be subject to a penalty of fifty dollars, 

 together with the forfeiture of any such article or 

 commodity. 



SEC. 46.' That the tax on playing cards shall be 

 paid by the manufacturer thereof. Every person 

 who offers or exposes for sale playing cards," whether 



