Page:United States Statutes at Large Volume 31.djvu/993

 FIFTY-SIXTH CONGRESS. Sess. II. Ch. 806. 1901. 941 and obliterating such stamp, except as before mentioned, he, she, or they Shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not less than fifty nor more than five hundred dollars, or be imprisoned not more than six months, or both, at the discretion of the court.” Sec. 7. That section thirteen of said Act is hereby amended by strik- uggggg ggl¤·bj)¢<;agf ing out the words "Schedule A of," and also by inserting in the first ew., with intent a-3 proviso, after the words “bonds, debentures, or certificates of stock °",‘}‘§f3‘§f‘,;_45,_ or of indebtednesS," the words " or any instrument, document, or paper of any kind or description whatsoever mentioned in Schedule A of this Act;" so that said Section as amended shall read as follows: " Sec. 13. That any person or persons who shall register, issue, sell, or tranfer, or who shall cause to be issued, registered, sold, or transferred, `any instrument, document, or paper of any kind or description whatsoever mentioned in this Act, without the same being duly stamped, or having thereupon an adhesive stampfor denoting the tax chargeable thereon, and canceled in the manner required by law, with intent to evade the provisions of this Act, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine not exceeding fifty dollars, or by imprisonment not exceeding six months, or both, in the discretion of the eourt; and such instrument, document, or paper, not bein stamped according to law, shall be deemed invalid and of no effect: Igooided, That hereafter, in all cases where the party Prgvgvljént mud; has not atixed to any instrument the stamp required by law thereon Egg (faq at the time of issuing, selling, or transferring the said bonds, debentures, or certificates of stock or of indebtedness, or any instrument, document, or paper of any kind O1' description whatsoever mentioned in Schedule A of t is Act, and he or they, or any party having an interest therein, shall —be subsequently-desirous of afiixing such stamp to said instrument, or, if said instrument be lost, to a copy thereof, he or they shall ap ear before the collector of internal revenue of the proper district, who shall, upon the payment of the price of the proper stamp required by law, and of a penalty of ten 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 aflixed, affix the roper stamp to such bond, debenture, certificate of stock or of indebtedlfiess or copy, or instrument, document or paper of any kind or descri tion whatsoever mentioned in Schedule A of this Act, and note upon §1e 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 andpurposes as if stamped when made or issued: And providedfurther, That where it shall appear to said col- §§°(§°‘§'§}E`§g,,€y m` lector, upon oath or otherwise, to his satisfaction, that any such instrument has not been duly stamped, at the time of making or issuing the same, by reason of accident, mistake, inadvertence, or urgent necessity, I and without any willful design to defraud the United States of the . stamp, or to evade or delay the payment thereof, then and in such case, if suchinstrument, or, if the original be lost., a copy thereof, duly cer- "'°°°’d°f°°"°°“°”· tiiied by the officer having charge of any records in which Such original is required to be recorded, or otherwise duly roven to the satisfaction of the collector, shall, within twelve calen£ir months after the making or issuing thereof, be brought to the said collector of internal revenue to be Stamped, and the stam 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 proven copy thereof, as aforesaid, duly stamped so as to entitle the same to be recorded, 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