CONGRESS. (THR WAR REVENUE LAW.) 



173 



" Manufacturers of cigars whose annual sales 

 exceed one hundred thousand and do not exceed 

 two hundred thousand cigars shall each pay twelve 

 dollars. 



"Manufacturers of cigars whose annual sales 

 exceed two hundred thousand cigars shall each pay 

 twenty-four dollars. 



" And every person who carries on any business 

 or occupation for which special taxes are imposed 

 by this act, without having paid the special tax 

 herein provided, shall, besides being liable to the 

 payment of such special tax, be deemed guilty of a 

 misdemeanor, and upon conviction thereof shall 

 iay a fine of not more than five hundred dollars, or 

 imprisoned not more than six months, or both, 

 it the discretion of the court. 



1 SEC. 5. Until appropriate stamps are prepared 

 and furnished, the stamps heretofore used to denote 

 the payment of the internal-revenue tax on fer- 

 mented liquors, tobacco, snuff, cigars, and cigar- 

 ?ttes may be stamped or imprinted with a suitable 

 levice to denote the new rate of tax, and shall be 

 iffixed to all packages containing such articles on 

 rhich the tax imposed by this act is paid. And 

 my person having possession of unaffixed stamps 

 heretofore issued for the payment of the tax upon 

 fermented liquors, tobacco, snuff, cigars, or cigar- 

 ettes shall" present the same to the collector of the 

 iistrict, who shall receive them at the price paid 

 for such stamps by the purchasers and issue in lieu 

 thereof new or imprinted stamps at the rate pro- 

 vided by this act. 



"ADHESIVE- STAMPS. 



"SEC. 6. That on and after the first day of July, 

 eighteen hundred and ninety-eight, there shall be 

 levied, collected, and paid, for and in respect of the 

 everal bonds, debentures, or certificates of stock 

 ind of indebtedness, and other documents, instru- 

 ments, 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 

 instruments, matters, or things, or any of them, 

 shall be written or printed by any person or per- 

 sons, 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 

 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 



lid, for and in respect to the medicines, prepara- 

 tions, matters, and things mentioned and described 

 in Schedule B of this act, manufactured, sold, or 

 removed for sale, the several taxes or sums of 

 money set down in words or figures against the 

 line, respectively, or otherwise specified or set 

 forth in Schedule'B of this act. 



" SEC. 7. 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 

 description whatsoever, without the same being 

 duly stamped for denoting the tax hereby imposed 

 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 

 one hundred dollars, at the discretion of the court, 

 and such instrument, document, or paper, as afore- 

 said, shall not be competent evidence in any court. 



" SEC. 8. That if any person shall forge or counter- 

 feit, or cause or procure to be forged or counter- 

 feited, any stamp, die. plate, or other instrument, 

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

 ment, which shall have been provided, or may here- 

 after be provided, made, or used in pursuance of 

 this act, or shall forge, counterfeit, or resemble, or 



cause or procure to be forged, counterfeited, or 

 resembled, the impression, or any part of the im- 

 pression, of any such stamp, die, plate, or other 

 instrument as aforesaid, upon any vellum, parch- 

 ment or paper, or shall stump or mark, or cause or 

 procure to be stamped or marked, any vellum, 

 parchment, or paper with any such forged or 

 counterfeited stamp, die. plate, or other instrument, 

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

 ment, as aforesaid, with intent to defraud the 

 United States of any of the taxes hereby imposed. <T 

 any part thereof ; or if any person shall utter or sell, 

 or expose for sale, any vellum, parchment, paper, 

 article, or thing having thereupon the impression 

 of any such counterfeited stamp, die, plate, or other 

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

 or other instrument, or any such forged, counter- 

 feited, or resembled impression, or part of impres- 

 sion, as aforesaid, 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 instrument 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 pursu- 

 ance of this act from any vellum, parchment, or 

 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 vellum, parchment, paper, or 

 any instrument 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 instrument, which shall have been provided, 

 made, or used in pursuance of law, and which shall 

 have been cut, torn, or removed from any other vel- 

 lum, parchment, or paper, or any instrument or writ- 

 ing charged or chargeable with any of the taxes im- 

 posed by law ; or if any person shall willfully remove 

 or cause" to be removed, alter or cause to be altered, 

 the canceling or defacing marks of 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 stamp, 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, re- 

 stored, or altered stamp which has been removed 

 from any vellum, parchment, paper, instrument, or 

 writing, then, and in every such case, every pel-son 

 so offending, and every person knowingly and will- 

 fully aiding, abetting, or assisting in committing 

 any such offenses as aforesaid shall be deemed 

 guilty of a misdemeanor, and, upon conviction 

 thereof, shall forfeit the said counterfeit stamps 

 and the articles upon which they are placed, and 

 shall be punished by fine not exceeding one thou- 

 sand dollars, or by imprisonment and confinement 

 at hard labor not exceeding five years, or both, at 

 the discretion of the court . 



" SEC. 9. That in any and all cases where an ad- 

 hesive stamp shall be used for denoting any tax im- 

 posed by this act, except as hereinafter provided, 

 the person using or affixing the same shall write or 

 stamp thereon the initials 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 with- 



