176 



CONGRESS. (THE WAR REVENUE LAW.) 



particulars hereinbefore required as to stamps have 

 U-en complied with, or any other person who shall 

 take off, remove, or detach, or cause, or permit, or 

 suffer to IK- taken off, or removed, or detached, any 

 stamp, or who shall use any stamp, or any wrapper 

 or cover to which any stamp is affixed, to cover any 

 ..I her article or commodity than that originally 

 contained in such wrapper or cover, with such 

 -tamp when first used, with the intent to evade 

 tin- .fiinp duties, shall for every such article, re- 

 tively. in respect of which any such offense 

 siwll be committed, be deemed guilty of a misde- 

 meanor, and upon conviction thereof shall pay a 

 fine of not more than five hundred dollars, or be 

 imprisoned not more than six months, or both, at 

 the discretion of the court, and every such article 

 or commodity as aforesaid shall also be forfeited. 



Jx\ That any maker or manufacturer of 

 any of the articles o'r commodities mentioned in 

 Schedule B, as aforesaid, or any other person who 

 shall sell, send out, remove, or deliver any article 

 or commodity, manufactured as aforesaid, before 

 the tax thereon shall have bean fully paid by affix- 

 ini: thereon the proper stamp, as in this act pro- 

 vided, or who shall hide or conceal, or cause to be 

 hidden or concealed, or who shall remove or convey 

 away, or deposit, or cause to be removed or con- 

 veyed away from or deposited in any place, any 

 such article or commodity, to evade the tax charge- 

 able thereon, or any part thereof, shall be deemed 

 guilty of a misdemeanor, and upon conviction there- 

 of shall pay a fine of not more than five hundred 

 dollars, or be imprisoned not more than six months, 

 or both, at the discretion of the court, together with 

 the forfeiture of any such article or commodity: 

 Pronded. That articles upon which stamp taxes 

 are required by this act may, when intended for 

 exportation, be manufactured and sold or removed 

 without having stamps affixed thereto, and without 

 being charged with tax as aforesaid ; and every 

 manufacturer or maker of any article as aforesaid, 

 intended for exportation, shall give such bonds 

 and be subject to such rules and regulations to 

 protect the revenue against fraud as may be from 

 time to time prescribed by the Commissioner of 

 Internal Revenue, with the approval of the Secre- 

 tary of the Treasury. 



'SKC. 23. That every manufacturer or maker of 

 any of the articles or commodities provided for in 

 Schedule B, or his foreman, agent, or superintend- 

 ent shall at the end of each and every month make, 

 sign. nd file with the collector of internal revenue 

 for the district in which he resides a declaration in 

 writing that no such article or commodity has, dur- 

 ing such preceding month or time when the last 

 declaration was m ado. been removed, or carried, or 

 sent, or caused or suffered or known to have been 

 removed, carried, or sent from the premises of such 

 manufacturer or maker other than such as have 

 been duly taken account of and charged with 

 the stamp tax, on pain of such manufacturer or 

 maker forfeiting for every refusal or neglect to 

 make Midi declaration one hundred dollars: and if 

 any such manufacturer or maker, or his foreman 

 H-.'eiit.or superintendent, shall make any false or 

 untrue declaration, such manufacturer or maker or 

 Foreman agent, or superintendent making the same 

 shall be deemed guilty of a misdemeanor, and upon 

 conviction shall pay a fine of not more than five 

 iuniln.il dollars, or be imprisoned not more than 

 """.'ViM both, at the discretion of the court. 

 >E< .24. That the stamp taxes prescribed in this 

 t on the articles provided for in Schedule H 

 attach to all such articles and things sold or 

 removed for sale on and after the said first day of 

 inly, eighteen hundred and ninety-eight. Kvcrv 

 son, except as otherwise provided in this act, 



who offers or exposes for sale any article or thing 

 provided for in said Schedule B, whether the article 

 so offered or exposed is of foreign manufacture and 

 imported or of domestic manufacture, shall be 

 deemed the manufacturer thereof, and shall be sub- 

 ject to all the taxes, liabilities, and penalties im- 

 posed by law for the sale of articles without the use 

 of the proper stamp denoting the tax paid thereon : 

 and all such articles of foreign manufacture shall, 

 in addition to the import duty imposed on the 

 same, be subject to the stamp tax prescribed in 

 this act: Provided further, That internal-revenue 

 stamps required by existing law on imported mer- 

 chandise shall be affixed thereto and canceled at the 

 expense of the owner or importer before the with- 

 drawal of such merchandise for consumption, and 

 the Secretary of the Treasury is authorized to make 

 such rules and regulations as may be necessary for 

 the affixing and canceling of such stamps, not in- 

 consistent herewith. 



"SEC. 25. That the Commissioner of Internal Rev- 

 enue shall cause to be prepared for the payment of 

 the taxes prescribed in this act suitable stamps de- 

 noting the tax on the document, article, or thing to 

 which the same may be affixed, and he is authorized 

 to prescribe such method for the cancellation of 

 said stamps, as substitute for or in addition to the 

 method provided in this act, as he may deem ex- 

 pedient. The Commissioner of Internal Revenue, 

 with the approval of the Secretary of the Treasury, 

 is authorized to procure any of the stamps pro- 

 vided for in this act by contract whenever such 

 stamps can not be speedily prepared by the Bureau 

 of Engraving and Printing; but this authority 

 shall expire on the first day of July, eighteen hun- 

 dred and ninety-nine. That the adhesive stamps 

 used in the payment of the tax levied in Schedules 

 A and B of this act shall be furnished for sale by 

 the several collectors of internal revenue, who shall 

 sell and deliver them at their face value to all per- 

 sons applying for the same, except officers or em- 

 ployees of the internal-revenue service: Pronded, 

 That such collectors may sell and deliver such 

 stamps in quantities of not less than one hundred 

 dollars of face value, with a discount of one per 

 centum, except as otherwise provided in this act. 

 And he may, with the approval of the Secretary of 

 the Treasury, make all needful rules and regulations 

 for the proper enforcement of this act. 



"SCHEDULE A. STAMP TAXES. 

 " Bonds, debentures, or certificates of indebted- 

 ness issued after the first day of July, anno Domini 

 eighteen hundred and ninety-eight, by any associa- 

 tion, company, or corporation, on each hundred 

 dollars of face value or fraction thereof, five cents, 

 and on each original issue, whether on organization 

 or reorganization, of certificates of stock by any 

 such association, company, or corporation, on each 

 hundred dollars of face 'value or fraction thereof, 

 five cents, and on all sales, or agreements to sell, or 

 memoranda of sales or deliveries or transfers of 

 shares or certificates of stock in any association, 

 company, or corporation, whether made upon or 

 shown by the books of the association, company, or 

 corporation, or by any assignment in blank, or by 

 any delivery, or by any paper or agreement or 

 memorandum or other evidence of transfer or sale 

 whether entitling the holder in any manner to the 

 benefit of such stock, or to secure the future pay- 

 ment of money or for the future transfer of any 

 stock, on each hundred dollars of face value or 

 fraction thereof, two cents: Provided, That in ca-e 

 of sale where the evidence of transfer is shown on ly 

 by the books of the company the stamp shall bo 

 placed upon such books; and where the change of 

 ownership is by transfer certificate the stamp shall 



