Page:United States Statutes at Large Volume 18 Part 1.djvu/746

 674 1`ITLE xxxv.—INTERNAL REVENUE.——Ch. 9. 14 July. 1870. c- payment at the time of deliver of the amount of duties said stam or gg? “· ‘*· "· 16· P· stamped mpe1·, so sold or supplied, represent, and may allow, uporim the aggregate amount of such stamps, the sum of not exceeding five per centum as commission to such urchasers; but the cost of any a er -11 ll 1) 'dl fi ‘ R P s a e pa1 1y the purchaser 0 such stamped paper. The proprietor of art1cles named in chedule A, who furnishes his own die or design for stamps to be used especially for his own proprietary articles, shall be allowed the following commissions: On amounts purchased at one time of qot less tlian fifty do€lars no; mcpe tlianlfiyeuhundred dollars, five per cen um- an on amoun s over ve un re dollars, ten r centum o ghe wpole amqunt pprphased: Provided, That the Comnpdssioner mayl; rom 1me_ o 1me eiver to any manufacturer of friction or other matches, cigar-lights, or wax—tapers, a suitable quantity of adhesive or other stamps, such as may be prescribed for use in such cases, without prepayment therefor, on a credit not exceeding sixty days, requiring, in advance, such security as he may judge necessary to secure payment therefor to the Treasurer of the United tates, within the time prescribed for such payment. And upon all bonds or other securities taken by said Commissioner, under the provisions of this chapter, suits may be maintained by said Treasurerun the circuit or district court of the United Egatgs, in qhle sereraltdistrictsi where any of the persons giving said n s or o er securi IOS resi e or may be found, in any appropriate form of action. Replacement of _ Sec. 3426. The Commissioner of Internal Revenue mav, from time to ¤p<>11•3<l ¤¤¤¤P¤,&¢- time, make regulations, upon proper evidence of the facts, for the allow- 30 gm,,,, 1864, c_ ance of such of the stamps issue under the provisions of this chapter, 173, s. 161,v. 13, p. or aréy mternal revenue act, as may have been spoiled, destroyed, or ren- 29::2 July 1876 C dere huseless or unfit fpr lthphpurppse intelpded, or for which the owner _ ’ _ t ‘ may ave no use or w 10 roug mista e m h · be n· l EP unpeeessargy iused, or where tpgdrates or ddhesaidpresentbdptdgeby - 1 ave een pai in error or remit · and such allowance shall le made H C' cm" 6°9‘ either_ by giving other stamps in lieu, of the stamps so allowed fdr, or by repaymgt e amount or value, after deducting therefrom, in case of repay- n};er{f,bthe sqrnof five per centpm to the owner thereof; but no allowance s a e ma e in any case unu e stam so spoiled or rendered useless shall have been returned to the Commiggioner of Internal Revenue, or utgtil satisfaczolry prootflhasdbeen made showing the reason why said s mps canno e so rc rne . Stampsfurnished Sec. 3427. In any collection-districtwhere in the 'ud me t fth C - lgrgiigaln °i'H°°*`¤ missioner of Internal Revenue, the facilitids for tihe iuroguhemeht iiiild ..__;*,_ distribution of stamped paper and adhesive stamps, as provided in this 17;) ;: plfiapgrgllsaip insufficient, l}hB.-COlll[l11SSlOf)€l.‘ is authorized to supply to 29, _, ssistant treasureis of the United States, des1gnated ep0s1t— aries, and (postmasters, withopt prepayment therefor, suitable quantities 2S1S Ep Sal°T.l1?1.2“.L‘£‘§"i’S‘Z1Elz2Rtt‘1Z.§`S*I2”$,`£" ’°“'“'”1.“S "°"“"‘iIZ ll _ _, _ _1 · · r anvsuc ere with sudcient sureties, in an amount equal to the valuld ofoalniy sdlcli stamped paper or stamps which may be pllaced in his hands and remain unaccountec for, con<l1tioned for the fait ful return of all uantities or amounts und1sposed of, and for the payment, monthly, of sill quantities or amoungs sold or not remaining on hand. And he shall allow to such persons_t e highest rates of commissions allowed to any other parties sqgpitampeg paper or_stl,;1mps. It shall be the duty of such _ _ in s y is epu ies wit or to sell to other parties within his d1str1ct whq may apply therefor, inuch stamped paper and adhesive zluzmsppa  Ifliépprme. terms allowed by law, or under the regulations of Regulatiousas Sec. 3428. The Commissioner of I te l Ri ggfgfggggx Sno? make (such regulations, not inconsistent hdpezvithivfihufhess:h1diih.Iy·?f1tliii Hmmm thmte tzfates and the_better accommodation of the public, in relation iD mmm June, ,864, U e ma rs proi lded in the preceding section, as he may deem neccsS¤1')' 113, ,_ 170, v_ 13, P_ apd 8XpGd18¤t- Aild iii1G becretary of the Treasury may from time to 298. time make such re lation h i v gu S as e may find necessary to insure the safe-