Page:United States Statutes at Large Volume 12.djvu/749

 THIRTY—-SEVENTH CONGRESS. Suse. III. Ch. 74. 1863. 719 legal costs: Provided, further, That the stamp duty herein provided for shall be classed in the act to which this act is an amendment under Schedule B, as follows, to wit: " Lottery tickets, fractional parts of lottery tickets, policies of numbers Lottery-tickets. in lotteries, tokens, certificates, or devices in any form, representing the bolder, or any person or persons, as entitled, or to be entitled, in any lottery, scheme, or game of hazard or chance, hereafter to be drawn, to any prize or portion of a prize or sum of money, or share thereof, or other article of value, or any portion or share thereof, when such ticket, fractional part of a ticket, policy of numbers, token, certificate, or device, shall not exceed one dollar in the amount risked, or in the retail price thereof, fifty cents, (50;) when such ticket, fractional part of a ticket, policy, token, certificate, or device, shall exceed one dollar in the amount risked, or in the retail price thereof, then for each and every dollar, or fractional part thereof, over and above one dollar, as before mentioned, an additional fifty cents, (50:) Provided, however, That no stamp duty Stamp duty herein provided for shall be construed to authorize any lottery, or the ¤<>*tQ ¤¤¢h°YlZ° sale of any lottery tickets, tokens, or certificates, representing shares or 1°“°"°S' fractional parts of shares therein, within any state or territory of the United States in which lotteries or the sale of lottery tickets is or shall be specially prohibited by the laws thereof, or in violation of the laws of any state or territory; and nothing in this act shall be held or construed so as to prevent the several states, within the limits thereof, from placing a duty, tax, or license, for state purposes, on any sale of lottery tickets on which a duty is required to be paid by this act." Sec. 3. And be it further enacted, That any person or persons, firm, Insurance company, or corporation, who shall issue tickets or contracts of insurance ;'g‘3$§I;“J“‘"Y by against fatal or non-Fatal injury to persons while travelling by land or g` water, shall pay a duty of one per centum on the gross amount of all the Ame. P· 48* receipts for such insurance, and shall be subject to all the provisions and regulations of existing law applicable thereto, in relation to insurance companies: Provided, That no stamp duty shall be required upon tickets or contracts of insurance as aforesaid, when limited to fatal or nonfatal injury to persons while travelling. Sec. 4. And be it further enacted, That all contracts for the purchase C<>¤tr¤¢¢¤ *`°}' or sale of gold or silver coin, or bullion, and all contracts for the loan of §:¥m?§D?f°°’“ money or currency secured by pledge or deposit, or other disposition of gold or silver coin of the United States, it' to be performed after a period exceeding three days, shall be in writing or printed, and signed by the parties or their agents or attorneys, and shall have one or more adhesive stamps, as provided in the act to which this is an amendment, Stamp duty. equal in amount to one half of one per centum and interest at the rate of six per centum per annum on the amount so loaned, pledged, or deposited. And if any such loan, pledge, or deposit, made for a period not exceeding three days, shall be renewed or in any way extended for any time whatever, said loan, pledge, or deposit, shall be subject to the duty imposed on loans exceeding three days. And no loan of currency or L<>+m¤f¤¤_ money on the security of gold or silver coin of the United States, as afore- £l;d§,°e;cZQ§pM said, or of any certificate or other evidence of deposit payable in gold or value of coin. silver coin, shall be made exceeding in amount the par value of the coin pledged or deposited as security; and any such loan so made, or attempted to be made, shall be utterly void: Provided, That if gold or silver coin be loaned at its par value it shall be subject only to the duty imposed on other loans: Provided, however, That nothing herein contained shall apply to any transaction by or with the government of the United States. Sm. 5. And be it further enacted, That all contracts, loans, or sales of Certain congold and silver coin and bullion, not made in accordance with this act, gf; shall be wholly and absolutely void; and in addition to the penalties pr0· bullion void.