Page:United States Statutes at Large Volume 18 Part 1.djvu/744

 672 Trrm: xxxv.——INTER.NAL REVENUE.—Ch. 9. _T¤x on medi- Sec. 3419. There shall be levied, collected, und paid on the articles 2;:*; °"  mentioned in Schedule A. and m the nmmner hereinafter provided, the cosmgatgi M ·’ taxes mentioned in said schedule; and all the provisions of this chapter ?___@ relating to dies, stamps, adhesive stumps, und stamped duties, shall 30 June, 1864, c_ extend to and include (exeent where otherwise provided tor, or manifestly 173, B, 168, v_ 13, 1mpract1cable) all the art1c es 01* objects enumerated in schedule nmrkgd ppi:?9}i{1{501i866 A, subject to stamp duties, and shall apply to the provisions in relation FV » “· thereto. 184, ‘. 9, ‘. 14, . 146. F 5 Lfar., 18’l)2, 0. 33, v. 17, p. 36. mggigel <·he¤k¤ thS1g;gC?;g0.f1hll lien}:-eihecks. drnfts,.0r ordere.   aforesaid, issued by ___________ e 0 e mte btate» (rox El nment, Ol hg officens of any State, _§0 June, lse-1,l-. county, town, or other municipal corporation, are exempt from taxation; gg; S- 154, V- 15, 1*· [’z·0m`detg, lhat it is the intent herebg to exempt from linhillty   taxa- 13h1y, 1866, Q_ t10H gut- btate, county. town, or ot El'·Il1l1lllCl])8.l corporations lll the 184, S_ 9, `._ 14, v_ exercise onlylot gunctmns stmctly belonging to them in their ordinarv 141. governments. an municipal on ncit *. ` ·hU'n¤t¤mped Sec. 3421._N0_b:r11k-check_, draft? or order, required by law to be Iniiggingggenigj :}1;11;1c[§d,S llvlnilz  1S§ll€d \v1th0ut_ be1n5 dulv stamped, nor nny copy ite, . a _ uutted on used in eu ence m any court until e. le al F20 June,  •·. stamp, denoting the amount of tax, is aflixed thereto, us prescribed dw 265*- 16-*0- 1-* P- law. And rt shall not be lawful to record any instrument, document, or lg July, 1866, {__ paper I'€ql1ll'€d by law at the time of its issue to be stamped, unless a 184, ¤_ 9_ v_ I4_ l,_ stamp_or stamps of the proper amount shall have been wflixed, and can- 142;} F, ___ · celed lll the manner required by lnw; und the record of unv such instru- 13 '_ 1; '-'· g*”*’· *· ment, upon Wl1lCll the proper stump or stamps aforesaid shall not have ’""bees duly_51Hixed and camceled, shall be utterly void and shall not be use in er1 ence. t0¤¤i¤¤i<:¤ {(0 Sec. 3422. Any person or persons who shall make, sign, or issue, or
 * h:(_'£Sl’ &(_~;“;;mi who shall cause to be nmde. signed, or issued, any instrument, docualms and mM_ ment,_0r paper of any kmd or escrnptxon whatsoever, or shall accept,

dies. negotiate, or paw. 01* cause to he accepted, negotiated, or paid, any draft. "é6"J’"’"uu€,186j"l_: 01* order. for the payment of money, without the same being duly l;3'S_158,v_13y p__ stamped, or having thereupon an adhesive stump for denotin e tux 293; chargeable thereon, a11d_ canceled in the manner required by haw, with 18;-* g¤g»‘,_i¥§6f, <‘· rntent to evade the fpronsions of this Title, shall, for everv such 0H0n5e, Inj ‘ `Y ‘· · l‘· tOl`fO1t the sum of ti ty dollhrs, and such instrument, document, [or] paper, 14 July, 18yo_ (._ draft: [or] order, not beinv stzmgxed according to law, shall be deemed gi >·. 5, v. 16, p. mvahd and ot no effect: 7*/·m·i yd, That hereafter, in all cases where éi_;'I",7g, 1g7L". the Party has not ufhved toany instrument thestnnxp required bv law 462, ,._ 18,p_ 250 t €100¤. M the UU10 ot lllillilllg q1' lssuing the sand instrument, and he or 18 Fpbq ]g·:75_ ,·_ thfby, 0i' Rh)' p¤}l'f)' hf|·\’l|1g ill} |l\tCl'CS!) therein, shall be subsequently 80; ;·. 18, p. B}?. desirous or uH1xing such stump to smd mstrunnent. or if said instrument 692 Ig-» lg1é· ¢‘· be lost, to a copy thereof'. he or they shall a pear before the collector of ‘* · *? · · the revenue of the proper district. who shall, upon the payment of the plrme of the proper starnp required by lew. and of a penalty of double t e amount of tax remaming unpaid, but m no ease less than five dollars, and where the whole amount of the tax denoted by the stamp required shall exceed the sum of fifty dollars, on pa.yn1ent also of interest, at the rate of mx per centum on said tax from the day on which such stamp ought to have been affixed, ufhx the proper stamp to such instrument or copy, und note upon the mnrgm 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
 * v0h¢;:ig1a:’d)el01L:)ss11ed: [rlnglpz·m·zd€d_fm·zhw-, Thnt where it shall nppvnlv

_ ec r, upon on or otherwise, to his satisfaction that any guch msgument has not been duly stamped nt the time of making o1· fg3S3S;' it 3E1I5ft;))' 2E3S0h Oflacmdent, nusmke, inadvertence, 01‘ uI‘g€¤l3 of th ,6 · 011 any Wl lful demgn to defraud the United Shit0S h e s rpfps, Ol to evade or delny the payment thereof, then, and in gisliy §:i¢€{f;BdSg1<h£hStt{é1tnen;, or, 1f the original be lost, a eopy f.h8l‘00fq ori mal _ A r d6 0 (G1 3V1g1g charge of nny records m wh1ch Sllvh g IS requne to be record, or otherwxse duly proven to the sat-