Page:United States Statutes at Large Volume 40 Part 1.djvu/340

 SIXTY-FIFTH CONGRESS. Sess. I. Ch. 63. 1917. 321 prescribe such method for the aflixing of said stamps in substitution "*¤ Sm" Musdor or in ailiditron to the method provided in this title, as he may eem ex e ent. (b) The Commissioner of Internal Revenue, with the approval of s¢¤3¤l1gi°»ii1¤°»°»ii»iuti°°t"i°t the Secretary of the Treasury, is authorized to procure any of the stamps rovided for in this title by contract whenever 'such stamps can not he speedily prepared by the Bureau of Engraving and Print- ,§§,,‘l',‘,'£{l”“"i‘”‘ °' “‘ ing; but this authoripy shall expire on the first day of January, nineteen hundred an eighteen, except as to imprinted stamps grrnished under contract, authorized by the Commissioner of Internal avenue. G , (c) All internal-revenue laws relating to the assessment and col- appumbrerlivlsrsziiiragsg lection of taxes are hereby extended to and made a part of this title, °°°‘ so far as applicable, for the purpose of collecting stamp taxes omitted through mrsxe or fraud rom clgny insgrlrment, document, paper, writing, ar ac e, or arti name erein. Sno? 806. 'llhalzmghe Commissioner of Internal Revenue shall pog imthmugh furnish to the Postmaster General without prepayment a suitable. quantity of adhesive stamps to be distributed to and keipt on sale _ by the various postmasters in the United States. The ostmaster "°°°'“‘°°°°‘”’ °t°‘ General may require each such postmaster to give additional or increased bond as postmaster for the value of the stamps so furnished, and each such postmaster shall deposit the receipts from the sale of such stamps to the credit of and render accounts to the Postmaster General at such times and in such form as he may by regulations prescribe. The Postmaster General shall at least once month:-y umm ,1,** °°“•¤· transfer allucollections from this source to the Treasury as intern - s ' revenue co ectrons. sm. sev. mt are mums et are several erases mu rmssh without prepayment to any assistant treasurer or designated depos- °•P°¤**¤¤•¤· itary of the nited States located in their respective collection dis- B°¤d=¤¤¤*¤¤· tricts a suitable quantity of adhesive stamps for sale. In such cases the collector may require a bond, with sufficient sureties, to an amormt equal to the v ue of the adhesive stamps so furnished, conditioned for the faithful return, whenever so required, of all quantities or amounts undisposed of, and for the payment monthly of all quan- m;¤r•a¤ •¤a¤·· tities or amounts sold or not remaining on hand. The Secretary of “°°· the Treasury may from time to time make such regulations as he may find necessary to insure the safe-keeping or prevent the illegal use of all such adhesive stamps. scmivrmm A.-sraur raxms. scnnvu A. 1. Bonds of indebtedness: Bonds, debentures or certificates of ¤,§Y°°’ °' l°°°°°°‘*` indebtedness issued on and after the Erst day of lilecember, nineteen hrmdred and seventeen, by any person, coriporation, partnership, or association, on each $100 of face value or raction thereof, 5 cents: §;;‘,;$;,s Provided, That every renewal of the foregoing shall be taxed as a nassaui:. new issue: Prmnkied furtlugr, That when a bond condiiioned for the repayment or payment o money is ven in a pena sum ater than (gee debt secured, the tax sha].? be based upon the agriuunt secur . 2. Bonds, indemnit and suret : Bonds for indemnifymg` an ‘¤°°'¤¤“Y nd "”‘ ‘ person, corporation, gartnership, hr corporation who shall havg W mas` ecome bound or engaged as surety, and all bonds for the due execution or performance of any contract, obligation, or requirement, or the duties of any office or position, and to account or money received bi virtue thereof, and all other bonds of any description, except suc as may be required in legal pr·o, not otherwise provided for in this schedule, 50 cents: P , That where a @'?'i,,,,,,,,,,,,,,_ premium is charged for the execution of such bond the tax shall be paid at the rate of one per centum on each dollar or fractional part 112460°-—v0r. 40—r•r 1——21