Page:United States Statutes at Large Volume 14.djvu/173

 THIRTY-NINTH CONGRESS. Sess. I. OH. 184. 1866. 143 deemed invalid and of no effect; Provided, That the title of a purchaser Tp}; tp of land by deed duly stamped shall not be defeated or affected by the Eg; °°° "’ want of a proper stamp on any deed conveying said land by any person from, through, or under whom his grantor claims or holds title : And pro- If stamp is not vided further, That hereafter, in all cases where the party has not affixed £;fn:’:;:;;r“‘ to any instrument the stamp required by law thereon, at the time of mak- m,,,,,,, ,,0,,, it ing or issuing the said instrument, and he or they, or any party having an grrr b¤ pps? interest therein, shall be subsequently desirous of afiixing such stamp to w‘§;j°'g,”upAn a said instrument, or if said instrument be lost, to a copy thereof, he or they copy: it original shall appear before the collector of the revenue of the proper district, ¤° l°”· who shall, upon the payment of the price of the proper stamp required by law, and of a penalty of fifty 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, afiix the proper stamp to such instrument 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 Proceedings otherwise, to his satisfaction that any such instrument has not been duly ::g:°“§Q;°;';; stamped at the time of making or issuing the same, by reason of accident, duty smmgsd by mistake, inadvertence, or urgent necessity, and without any wilful design ¤·¢¢¤d¤¤*. <>· to defraud the United States of the stamp, or to evade or delay the pay- ment thereof, then and in such case, if such instrument, or, if the original be lost, a copy thereof duly certified by the officer having charge of any records in which such original is required to be recorded, or otherwise duly proven to the satisfaction of the collector, shall, within twelve calendar months after the first day of August, eighteen hundred and sixty-six, or within twelve calendar months after the making or issuing thereof, be brought to the said collector of revenue to be stamped, and the stamp tax chargeable thereon shall be paid, it shall be lawful for the said collector to remit the penalty aforesaid, and to cause such instrument to be duly stamped. And when the original instrument, or a certified or duly proved 0dM°Yb°*'°°°"d• copy thereof, as aforesaid, duly stamped so as to entitle the same to be re- ' corded, shall be presented to the clerk, register, recorder, or other officer having charge of the original record, it shall be lawful for such officer, upon the payment of the tee legally chargeable for the recording thereof, to make a new record thereof, or to note upon the original record the fact that the error or omission in the stamping of said original instrument has been corrected pursuant to law ; and the original instrument or such certified copy or the record thereof may be used in all courts and places in the same manner and with like effect as if the instrument had been originally stamped: And provided further, That in all cases where the party If instrument has not affixed the stamp required by law upon any instrument made, Qf’;;";;g§°fx‘£ signed, or issued, at a time when and at a place where no collection dis- ,,,,4 ,,,,s,·s ,;,,,,~,, trict was established, it shall be lawful for him or them, or any party hav- “j¤S {¤>¤¤U¤<=¤<>¤ ing an interest therein, to aiiix the proper stamp thereto, or if the original drlzzfg QEQTQ, be lost, to a copy thereof; and the instrument or copy to which the proper hefE>i·eJnnniiry1, Stump has been thus affixed prior to the first day of January, one thou- 18** sand eight hundred and sixty-seven, and the record thereof, shall be as valid, to all intents and purposes, as if stamped by the collector in the manner hereinbefore provided. But no right acquired in good faith before I¤i¢¤`*¤¤l¤}S the stamping of such instrument or copy thereof, and the recording there- kg€;&f£€°Q‘ght“ ot as herein provided, if such record be required by law, shall in any ` manner be affected by such stamping as aforesaid. That section one hundred and sixty-three be amended by striking out §°°*l°¤ Wi all after the enacting clause and inserting in lieu thereof the following: ,c3,§,g§°,%'b€°’ That hereafter no deed, instrument, document, writing, or paper, required