Page:United States Statutes at Large Volume 40 Part 1.djvu/339

 320 SIXTY-FIFTH CONGRESS. Sess. I. Ch. 63. 1917.
 * 5;* ’”:’ ***:3 Smog?. That whoever— b d _ d

- .°°’°’,,°“¢°*,,é,,¤¤ · a) a es signs, issues, or accepts, or causes to e ma e signe ¤¤ii??¤gp¤¤· WL issuézd, or acdepteld, any instrurlpent, millociglipuent, or pap? of ang or escri tion w atsoever wit out the amount 0 tax thereon Sm I pm being duly paid; _ _ _ m;c;§§$,’§,$’§t”§€,mp,, (b) Oonsigns or ships, or causes to_ be consigned or shipped, by parcel post any parcel, package, or article without the full amount of ¤ii°¤¥‘ www ta):G·g)B§§H(llllg¥Jtl.)1;;(S1;OY imports and sells, or offers for sale, or causes to be manufactured or imported and sold, or offered for sale, any playing cards, package, or other article without the full amonmt of Not tax being duly paid; _ _ °°°°°¤°°°°m°°‘ (d) Makes use of any adhesive stamp to denote any tax imposed by this title witlliloult (pp obhterating such stamp as prescribed in section eig t un an our; P°°°ltY' Is guilty of a misdemeanor and upon conviction thereof shall pay a gne of not rlnlpre thlpn-$100 for eac ofense. ' nc. 803. at w oever—— mgr§`Z<Bls¢k:`¤ii;’lar°°°v` (a) Fraudulently cuts, tears, or removes from_ any vellum,_parchment, paper, instrument, writing, package, or article, upon which any tax is unposed by this title, any adhesive standp or the impression of any stamp, die, plate, or other article provided, made, or used m R°““i“"°°°"°°°"‘I’“‘ P (b)8lé1`;ii1i)•l1f;l:i1Stl;yltii3sias joins fixes or places to with or upon any vellum, parchment, papiar, instrument,   pacligle, or article, upon which any tax is imposed   this title, (1 any _ esive stamp, or the impression of any stamp, 1e, plate, or other article, which has been cut, tom, or removed from any other vellumnparchment, paper, xmmsmtmm. instrumygnphgntipg, paekgige, or agiticle, upon whiethl any tax is posed ‘ tit e· or 2 any esive stamp or e impression o °°““°'“°"" any stamp, die, plate, or other article of insufficient value; or (3) any icgged or counterfeit stamp, or the impression of any forged or coun- Rcmomgmm M eited stamp, die, plate, or other article; msgaiuse. In f (c)  removes, or alteuiishthe cairacellationhpr mlaefapipog marks o or o erwise prepares any esive s amp wi in en use or caiise the same to be usedi, after it has been alrehdy used, or knowingly or willful] buys, sells, offers for sale, or gives away, any such washed or restored stamp to any rierson for use, or knowingly uses the same; ®§’¤ W¤=¤=¤d· (d) Knowingly and wit out lawful excuse (the burden of proof of " °°` such excuse beiigg on the accused) has in possession any washed, restphrgl, or alter stamp, which   been reiimoved from any veglluuiui,, ar ent paper instrument writing pac e or artic e is ty  iz ·~ ItilisdelnllinollélLl1)((l0u}d0nb;;0iIiiimi·iis(‘i·pldllishcdlli a se onomorean,,r en nmore anve ,,,§,,‘{'§l'f,‘f‘° °' °°°“‘ yearsieoir both, in gm discretion (pg lphe ¢§>u.rt, and hplpy sush reused, cance or counte eit stamp an theve um parc ent ocument apcr, package, or article upon which it is plhced or impressed shall be forfeited to the United States. _ · mQ,“{§‘E”""°” ’°"‘°'* Src. 804. That whenever an adhesive stam is used for denoting . . . P. . any tax imposed by this title, except as heremafter provided, the person, corporation, partnership, or association, using or aflixiug the same shall write or stamp or cause to be written or stamped thereupon the initials of his or its name and the date upon which the same {;;·;·;*;¤·mm°dS _,_ is attached or used, so that the same may not again be used: Proitwta. mkkd, That the Commissioner of Internal Revenue may prescribe such other method for the cancellation of such stamps as he may mpmumy mq of degm expedient. _ _ g$gmp5_ mc. 805. (a) That the Commissioner of Internal Revenue shall cause to be prepared and distributed for the payment of the taxes prescribed in this title suitable stamps denoting the tax on the document, articles, or thing to which the same may be aiiixed, and shall