Page:United States Statutes at Large Volume 38 Part 1.djvu/775

 756 SIXTY-THIRD CONGRESS. Sess. II. Ch. 331. 1914. F·¤¢¤·¤¤¤¤*¤**°¤¤· he may judge pecessary ain)dtexpe]¢ll1e£§1t. Aiid ;l;el8,§ecretaryhof the Treasury ma rom time 1me e suc re ions as e may find necessary; to insure the safe-keeping or prevent the 1llBg8.l use of such adhesive stam s. mmzmfé all-ISec. 11. That any pldrson or persons who shall register, issue, sell, •¤¤¤¤¤¤¤·¤¤¢· or transfer, or who shall cause to be rssued, reg1stered,_so d, or transferred, any instrument, document, orilpaper of any kind or descr1,p· tion whatsoever mentioned m Sched e A of this Act without the same being duly stamped, or hav1ng thereupon an adhesive stamp for denoting the tax chargeable thereon, and canceled in the manner P required bty law, with intent to evade the provisions of  Actil shall "“"‘*"'”"*· be deeme gmlt of a m1sdemeanor, and upon conviction thereof shall be pumshedr by a fine notexceedrng $@0, or btirmprrsonment not §,f'{'f,,,‘;;',,“,, ,,,,,,,,8 exceedingsix months or both, m the discretion of e court: Promded, ¤¢¤¤~mr¤\>y¤¤¤¤¤¤¤- That hereafter, in all cases where the party has not aHixed_to any instrument the stamp  bygaw thereon at the time of issuing, selling, or transferring the sard nds, debenturw, or certificates o stock or of indebtedness, and he or they, or any arty having an interest therein, shall  subsequently desirous of afliinng such stamp to said instrument, or, of said instrument be lost, to a. copy thereo , he or they shall aplpear before the collector of mtemal revenue of the proper district, w_o shall, upon the payment of the price of the P¤¤a1ty.•¢¤· pgoperilsfsamp reqitnrgduliy l;aw,dand1;fd ipepaltytof $10, and, wlipilei ewo amouno eax eno y esampreq1m·eds_ exceed the sum of_$50, on payment also of interest, at the rate of six pir centum, on (pdard tax tfrllom the day; on winch  stging pggllgt to vebeenamx affix e sam osuc on, e ure, certificate of stock or of   oi? copy and note upon the m thereof the date of his so do', and the fact that such D°°¤¤¤¤**¤““"°d· lty has been paid; and the same sligj thereupon be deemed and held to be as vahd, to all intents and ]f1]rlr~poses, as if stamped when m¥;¤d'°*°¤¤'= °¤“¤· made or issued: And gwomkiedfurtlwr, at where it shall aplpear to ' said collector, upon oath or otherwise, to his satisfaction, t at any such instrument has not been duly stamped, at the tune of making or issuing the same, by reason 0 accident, mistake, madvertence, or urgent necessity, and without agny willful design to defraud the United States of the stamp, or to ev e or delay the payment thereof, then and in such case, if such instrument or, if the ongmal be lost, a wig ther1<;>fk1 duly certifiaeld by the mpilicir havinlgeézhargelhof any recor mw c suc on is uir to erecor, oro BI`WlS6 duly roven to the satisgiizltion mba collector, shall, within twelve calendar months after the making or issuing thereof, be brought to the said collector of intemal revenue to be stamped, and the stamg tax chargeable thereon shall be paid, it shall be lawful for the sai collector to remit the penalty aforesaid and to cause such instru- R°°°"‘“”¤·°°°· ment to be duly stamped. And when the original mstrument, or a certified or duly proven copy thereof, as aforesaid, duldy stamped so as to entitle the same to be recorded, shall be presente to the clerk register, recorder, or other officer having c ar e of the o 'nal record, it shall he lawful for such officer, upon the ayment blglthe fee legally chargeable for the recording thereof to make a new record thereof, or to note upon the original record the fact that the error E or omission in the stamping of said original instrument has been cor- °°°t‘ rected pursuant to law; and the original instrument or such certified copy, or the record thereof, may be used in all courts and laces in Aming mm,) by the same manner and with like effect as if the instrument dbd been emma. originally stamped: And provided further, That m all cases where the party has not affixed the stamp required b law upon any such instrument issued, registered, sold, or transferred, at a time when and at a place where no co action district was established, it shall be lawful for him or them, or any party having an interest therein, to aflix