Page:United States Statutes at Large Volume 18 Part 1.djvu/747

 Trn.1: xxxv.—1NTERNAL REVENUE.——Ch. 9. 675 keeping or toprevent the illegal use of all such stamped paper and adhesive stamps. _ Sec. 3429. lf any person shall forge or counterfeit, or cause or procure Fergins. ¢0¤¤- to be forged or counterfeited, any stamp, die, plate, or other instrument, l°"f‘§t‘{‘g·t,"‘°··. °* or any part of any stamp, die, plate, or other instrument which shall Oialgejiign Xausmg have been rovided or ma · h r f · b · ·' ’ · ° g S mpS’ p, 5 e ea tei e piox 1ded, made, 01 used in &c. pursuance of the provisions of this chapter, or of any previous provisions3d]' mi,?,"" of law on the same subjects, or shall forge, counterfeit, or resemble, or 173, S_`f§§’v_ I3'; cause or procure to be forged, couuterfeited, or resembled, the impres- 292. , a sion, or any part of the impression, of any such stamp, die, plate, or *3 ·l**l>’» *8% °· other instrument as aforesaid, upon any paper, or shall stam or mark, {gf S` g' v' 14’ p' or cause or procure to be stamped or marked, any paper, with any such is April 1569 c_ forged or counterfeited stam, die, plate, or other instrument, or part 18,S-2, v· l6,p-113. of any stamp, die, plate or other instrument, as aforesaid, with intent 27 F°b·’ *877» °`- to defraud the United States of any of the taxes hereby imposed, or 6g' of 19*1* 24S' any part thereof; or if any person shall utter, or sell, or expose to sale, any paper, article, or thing, having thereupon the impression of any such counterfeited stamp, die[,] plate, or other instrument, or any part of any stamp, diel,] late, or other instrument, or any such forged, counterfeited, or resembled impression, or part of impression, as aforesaid, knowing the same to be forged, counterfeited, or resembled; or if any person shall knowingly use or ermit the use of any stamp, die, plate, or other instrument which shall) have been so provided, made, or used, as aforesaid, with intent to defraud the United States; or if any person shall fraudulently cut, tear, or remove, or cause or procure to be cut, torn, or removed, the impression of an * stamp, die, plate, or other instrument, which shall have been provided, made, or used, in pursuance of this chapter, or of any previous provisions of law on the same subjects, from any paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law: or if any person shall fraudulently use, join, fix or place, or cause to be used, joined, fixed, or placed to, with, or upon any per, or any instrument or writin charged or chargeable with any ofnt e taxes hereby imposed, any adhesive stamp, or the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used in pursuance of law, and which shall have been cut, torn, or removed from any other pape1·, or any instrument or writing charged or chargeable with any of the taxes imposed b * law; or if any person shall willfully remove or cause to be removed, alier or cause to be altered, the canceling or defacing marks on any adhesive stamp, with intent to use the same, or to cause the use of the same, after it shall have been once used, or shall knowingly or willfully sell or buy such washed or restored stamps, or offer the same for sale, or give or expose the same to any person for use, or knowingly use the same, or pre re the same with intent for the further use thereof; or if any person shailaknowingly and without lawful excuse (the proof whereof shall lie on the person accused) have in his possession any washed, restored, or altered stam s, which have been removed from any paper, instrument, or writing, tlien, and in evergy such case, every person so offending, and every person knowingly an willfully aiding, abetting, or assisting in committing any such o ense as aforesaid, shall, on conviction thereof, forfeit the said counterfeit stamps and the articles upon which they are laced, and be punished by fine not exceeding one thousand dollars, or by imprisonment and confinement to hard labor not exceeding five years, or both, at the discretion of the court. And the fact that any ad esive stamp so bought, sold. offered for sale, used, or had in possession as aforesaid, has been washed or restored by removing or altering the canceling or defacing marks thereon, shall be prima-facie proof that such stamp has been once used and removed by the possessor thereof from some paper, instrument, or writing charged wit taxes imposed by law, in violation of the provisions o this section. _ Sec. 3430. Whenever any person makes, prepares, and sells, or removes _ S¤11¤3z<>r ¤‘<’>¤10V· for consumption or sale, drugs, medicines, preparations, compositions, ***8 °*'**°l°”f°*' ¤°l°