Page:United States Statutes at Large Volume 38 Part 1.djvu/774

 SIXTY-THIRD CONGRESS. Sess. H. C11. 331. 1914. 755 same for sale, or give or expose the same to any person for use, or ` knowingly use the same, or prepare the same with intent for the further use thereof; or if any person shall knowingly and without lawful ,,{ "““’°°· excuse (the proof whereof shall lie on the pérson accused) have in his possession any washed, restored, or altered stamp which has been removed from any vellum, parchment, paper, instrument, or writing,, M mdmu then, and in every such case, every person so offending, and every person knowingéy and willfully aiding abetting, or assistingin committing any such o enses as aforesaid shall be eemed guilty of a misdemeanor, and, u(pon conviction thereof, shall forfeit the said counterfeit stamps an the articles upon which they are placed, and shall be Dgilpnished by fine not exceeding $1,000, or by imprisonment and P°”°l"""‘°‘ co ement at hard labor not exceeding five years, or both, at the discretion of the court. Sec. 8. That   any and all cases where an adhesive stamp shall q£§Ii°°u°"°° '* be used for denoting any tax imposed by this Act, 6X06SE;l& ereinafter provided, the person  or affixing the same I write or stamp thereplpon the initials o his name and the date upon which the same sh be attached or used, so that the same may not ain m,,s,,mm,°m¤_ be used. And if any person shall fraudulently make use of an gdhe- ¤¤¤¤¤¤¤¤•>¤. ¤w. sive stamp to denote any tax imposed by this Act without so effectually canceling and obhteratingesuch stamp, except as before mentioned, he, she, or they shall deemed  of a misdemeanor, and upon conviction thereof shall pay a ine o not exceeding $500, or be imprisoned not more than six months or both, at the discre- Pr _ tion of the court: Pramkled, That instead of cancellation by initials $2% ma.; and date, the stamps on the articles enumerated in Schedule B shall °'°*“‘°° °“°"°‘· be so affixed on the box, bottle, or package that in hqlppning the same, or using the contents thereof, the said stamp s be effectually destroyed· and in default thereof the party making default shall be liable to the same penalty imposed for neg act to affix said stamp as hereinbefore prescribed in this Act. Pam I Sec. 9. That if any person or persons shall make, sign, or issue, or .msa.mpZa,$$mr`§..flf§ cause to be made, signed, or issued, or shall accept or pay, or cause ¤°”°“· to be accepted or paid, with design to evade the payment of any stamp tax, any lpromissory note liable to any of the taxes imppsed by this Act, wit out the same being duly stamped, or having thereupon an adhesive stamp for denoting the tax hereby charge thereon, he, she, or they shall be deeme guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine not exceeding $200, at the discretion of the court. mmm Sec. 10. That the collectors of the several districts are hereby t., ,,sm.2{‘{',€§,,l°;,,"l,*§': authorized and re uired to furnish to any assistant treasurer of the °°°· United States or {designated depositary thereof, or any postmaster located in their- collection districts, respectively, a suitab e quantity of adhesive stamps, without pre ayment therefor, and may in a - vance require of any designated drepositary, assistant treasurer of the d United States, or postmaster a bond, with sufficient sureties, to an B°” ""°*'°°‘ amount equal to the value of the adhesive stamps which may be placed in his hands and remain unaccormted for, conditioned for the faithful return, whenever so required, of all quantities or amounts undisposed of, and for the payment monthly of all quantities or amounts sold or not remaining on hand. And it shall be the duty_0f T°"°' °"“°°’ °°°‘ such collectors to supply their depxuties with, or sell to other parties within their respective districts w o may make application therefor, adhesive stamps, u&pn the same terms allowed by law or under the regulations of the mmissioner of Internal Revenue, who is hereby authorized to make such other regulations, not inconsistent herewith, for the security of the United States and the better accommodation of the public, m relation to the matters hereinbefore mentioned, as