Page:United States Statutes at Large Volume 18 Part 1.djvu/745

 Trru; xxxv.—IN'I`ERNAL REVENl'E.——Cr1. 9. 673 isfuetion of the collector, shall, within twelve calendar months after the making or issuing thereof, be brought: to the said collector of revenue to be stamped, and the stmnp tax chargeable thereon shall be paid, it shall be lawful for the said collector to remit the penalty aforesaid. and to cause such mstrument to be duly stamped.] And when the original instrument. or a. certified or duly proved copy thereof, as aforesaid, duly stumped so us to entitle the same to be recorded, shall be presented to the e erlg. register. recorder, or other officer having charge of the original record, rt shall be lawful for such officer, upon the payment of the fee legally chargeable for the reeordin thereof. to make :1 new record therof, or to note upon the original record the fact that the error or omission in the stamping of said original instrument, hus been corrected pursuant to law; and the original instrument. or such certilied copy of the record thereof mav be used in all courts and places in the same manner and with like etlect as if the instrument had been originally stamped. But no right acquired in good faith before the stamping of such instrument or copy thereof, and the recordingtlu-reof. as herein provided, if such record he required by law, shall in any manner be alfected by such stamping as aforesaid. S1-:c. 3423. In all cases where an adhesive stamp is used for denoting Stamps to he any tax imposed under this chapter, except us hereinafter provided, the °“”°$l°d? P'°P"l‘ person using or aflixing the same shall write thereon the mitinls of his :Kr¥0??;:K°2£;SQ name and the date on which such stamp is attached or used, so that it ulesht use. l11R)` not again be used. And every person who fraudulently makes use ii)—j·—·· ~ - 0f an adhesive stamp to denote amy tax imposed by this chapter with- 1735 s;lm?5{586`{b§‘ out so effectually canceling and .0l}l1t€1’H.tlDg' such stamp, except as he- 165; v. i3, pl;. 292: fore mentioned, shall forfeit the sum of fift ‘ dollars: Pzmfded, Ilhutany 293: proprietor of roprietary articles, or urticlles subject to stamp-tux under 1813 Lg}'; l?66· °· Schedule A, shall have the privilege of furnishing, without expense to ]_u’f_¤’ " 4* pp' the United States, in suitable form, to be approved by the Commissioner of lil July, 1870, e. Internal Revenue, his own dies or designs for stumps to be used thereon, 25-} F- 4, v- 16, p. which shall be made under the direction and retamed in the possession Q5'- of the said Commissioner, for the separate use of such proprietor, and shall not be duplicated to an ‘ other person; und that in all cases where such stamp is used, instead ofbsaid proprietor writing the date thereon, the said stamp shall be so aflixed on the box, bottle, or package, that in openin the same., or using the contents thereof. the said stamp will be e ectuzdly destroyed: and, in default thereof, such proprietor shall be liable to a. penalty of fifty dollars. And every person who fraudulently obtains or uses any of the aforesaid stamps, or desifgns therefor, or who forges or counterfeits, or causes or procures to be orged or counterfeited, any representation or similitude, or coloruble imitation of thesaid last-mem tioned stamp, or any cngraver or printer who sells or gives away said stamps, or selling the same, or, being a merchant, broker, peddler, or person dealing, in whole or in part, in similar woods, Wdl'9S,ll1&‘I`L‘l121ll(llN€, manufactures, preparations, or articles, or those designed for similar objects or urposes, has knowingly or fraudulentlv in his possessmn any such forgedl ceunterfeited likeness, similitude,or colorable imitation of the said last-mentioned stamp, shall forfeit the said stamps and the articles upon which they are placed, shall be deemed guilty of felony, and be punished bv n. fine not exceeding one thousand dollars, or by miprnsonment and coniinement to hard labor not exceeding five years, or both, at the discretion of the court. Sec. 342;. The Commissioner of Internal Revenue is authorized to 3***320** M *'¤"· prescribe such method for the cancellation of stamps as substitute for, ${5;;.. 02* in addition to the method prescribed in this chalpter, as he may deem _§’>0 Juuc, }864, c. expedient and eifeetual. And he isauthorized, in is discretxon, to make ”·15‘·‘· 13» P- the application of such method imperative upon the l)]8lll1f3Ctl11'€l`S of ' proprietary articles, or articles included in Sc edule A. _ _ Sm:. 3425. The Commissioner of Internal Revenue is authornzed to sell l?3‘“l’¤·h°“'¤¤P· and supply to collectprs,_deputycollectors, postmastensstutioners, or nny B- 30 35E6E6K Other persons, at hns discretxon, adhesue stumps,_0r stumped pnpen, as ]73_s_161,`,_13_P_ herein provided for, in amounts of not less than nfty dollars, upon the 294.