17-t 



CONGRESS. (THE WAR REVENUE LAW.) 



nut so effectually canceling and obliterating such 

 -imp except as In-fore mentioned, he, she, or they 

 shall bo (h-.-i.HMl guilty of it misdemeanor, and upon 

 ronvk-tion thereof shall pay a fine of not less than 

 (if iv nor more than five hundred dollars, or be im- 

 prisoned not more than six months, or both, at the 

 di-retion of the court : Provided, That any pro- 

 prietor or proprietors ,,f proprietary articles, or ar- 

 (ieltt subject to stamp duty under Schedule i$ ol 

 this act, shall liave the j.nvilege of furnishing, 

 without exiM-nse to Hi.- United States, in suitable 

 form, to be appn.v,-d by the Commissioner of In- 

 ternal Hevenue. his or their own dies or designs for 

 -tamp- t.. I..- used thereon, to be retained in the 

 powes-ion ,f the ( ommis-ioner of Internal Revenue, 

 f..r hi* ,, r their separate use, which shall not be du- 

 plicated to anv other person. And the proprietor 

 furnishing sueii dies or designs shall be required to 

 pun-huso stamps printed therefrom in quantities of 

 nut less than two thousand dollars face value at 

 anv one time. That in all cases where such stamp 

 is 'used, instead of cancellation by initials and 

 date the siid stamp shall be so affixed on the box, 

 l,ttie. or package that in opening the same, or 

 usini; the contents thereof, the said stamp shall be 

 cfTec?uallv destroyed; and iu default thereof the 

 party making default shall be liable to the same 

 jM-na'lty imposed for neglect to affix said stamp as 

 h.-reinix-fore prescribed in this act. Any person 

 who shall fraudulently obtain or use any of the 

 aforesaid stamps or designs therefor, and any per- 

 son foru'ing or counterfeiting, or causing or pro- 

 curing the forging or counterfeiting, any represen- 

 tation, liki-ne-s. similitude, or colorable imitation of 

 the said last-mentioned stamp, or any engraver or 

 printer who shall sell or give away said stamps, or 

 selling the same, or, being a merchant, broker, 

 peddler, or person dealing, in whole or in part, in 

 similar goods, wares, merchandise, manufactures, 

 preparations, or articles, or those designed for sim- 

 ilar objects or purposes, shall have knowingly or 

 fraudulent ly in his, her, or their possession any such 

 forged, counterfeited likeness, similitude, or color- 

 aMe imitation of the said last -mentioned stamp, 

 shall be deemed guilty of a crime, and, upon con- 

 viction thereof, shall be punished by a fine not ex- 

 : ng live hundred dollars or imprisonment not 

 exceeding one vear. or both. 



1<>. That if any person or persons shall 

 make. sign, or issue, or cause to be made, signed, or 

 i ued. or shall accent or pay, or cause to be ac- 

 cepted or paid, with design to evade the payment of 

 any stamp tax. any hill of exchange, draft, or or- 

 der, or promi ory note for the payment of money, 

 liable to aiiy of the taxes imposed by this act, 

 without the same being duly stamped, or having 

 thereujM)ii an adhesive stamp for denoting the tax 

 hereby charged thereon, he, she, or they shall be 

 deemed guilty of a misdemeanor, and upon convic- 

 tion thereof -hall lie punished by a fine not exceeding 

 two hundred dollars, at the discretion of the court. 

 Si.i . 11. That the acceptor or acceptors of any 

 bill of exchange or order for the payment of any 

 sum of money drawn, or purporting to be drawn, in 

 wny foreign country, but payable in the United 

 States, shall, before paying or accepting the same, 

 place thereupon a stamp, indicating the tax upon 

 the same, as the law requires for inland bills of ex- 

 change or promissory notes; and no bill of exchange 

 shall be paid or negotiated without such stamp; 

 and if any jierson shall pay or negotiate, or offer in 

 [nyment, or receive or take in payment, any such 

 draft or order, the person or persons so offending 

 jhall be deemed guilty of a misdemeanor, and upon 

 conviction thereof shall bo punished by a fine not 

 exceeding one hundred dollars, in the discretion of 

 the court. 



' SEC. 12. That in any collection district where, in 

 the judgment of the Commissioner of Internal 

 Revenue, the facilities for the procurement and dis- 

 tribution of adhesive stamps are or shall be in- 

 sufficient, the commissioner, as aforesaid, is author- 

 ized to furnish, supply, and deliver to the collector 

 of any district, and to any assistant treasurer of the 

 United States or designated depositary thereof, or 

 any postmaster, a suitable quantity of adhesive 

 stamps, without prepayment therefor, and may in 

 advance require of any collector, assistant treasurer 

 of the United States, or postmaster, a bond with 

 sufficient sureties, to an amount equal to the value 

 of the adhesive stamps which may be placed in his 

 hands and remain unaccounted for, conditioned for 

 the faithful return, whenever so required, of all 

 quantities or amounts undisposed of, and for the 

 payment monthly of all quantities or amounts sold 

 or not remaining on hand. And it shall be the duty 

 of such collector to supply his deputies with, or sell 

 to other parties within his district who may make 

 application therefor, adhesive stamps, upon the 

 same terms allowed by law or under the regulations 

 of the Commissioner of Internal Revenue, who is 

 hereby authorized to make such other regulations, 

 not inconsistent herewith, for the security of the 

 United States and the better accommodation of the 

 public, in relation to the matters hereinbefore men- 

 tioned, as he may judge necessary and expedient. 

 And the Secretary of the Treasury may from time 

 to time make such regulations as he may find 

 necessary to insure the safe keeping or prevent the 

 illegal use of all such adhesive stamps. 



" SEC. 13. 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, document, or paper of any kind or 

 description whatsoever mentioned in Schedule A of 

 this act, without the same being duly stamped, or 

 having thereupon an adhesive stamp for denoting 

 the tax chargeable thereon, and canceled in the 

 manner required by law, with intent to evade the 

 provisions of this act, shall be deemed guilty of a 

 misdemeanor, and upon conviction thereof shall be 

 punished by a fine not exceeding fifty dollars, or 

 by imprisonment not exceeding six months, or both, 

 in the discretion of the court ; and such instrument, 

 document, or paper, not being stamped according to 

 law, shall be deemed invalid and of no effect : Pro- 

 vided, That hereafter, in all cases where the party 

 has not affixed to any instrument the stamp re- 

 quired by law thereon at the time of issuing, selling, 

 or transferring the said bonds, debentures, or certifi- 

 cates of stock or of indebtedness, and he or they, or 

 any party having an interest therein, shall be sub- 

 sequently desirous of affixing such stamp to said 

 instrument, or, if said instrument be lost, to a copy 

 thereof, he or they shall appear before the collector 

 of internal revenue of the proper district, who shall, 

 upon the payment of the price of the proper stamp 

 required by law, and of a penalty of ten dollars, 

 and, where the whole amount of the tax denoted by 

 the stamp required shall exceed the sum of fifty 

 dollars, on payment also of interest, at the rate of 

 six per centum, on said tax from the day on which 

 such stamp ought to have been affixed, affix the 

 proper stamp to such bond, debenture, certificate of 

 stock or of indebtedness or copy, and note upon the 

 margin thereof the date of his so doing and the 

 fact that such penalty has been paid; and the same 

 shall thereupon be deemed and held to be as valid, 

 to all intents and purposes, as if stamped when made 

 or issued: And provided further, That where it 

 shall appear to said collector, upon oath or other- 

 wise, to his satisfaction, that any such instrument 

 has not been duly stamped, at the time of making 

 or issuing the same, by reason of accident, mistake, 



