Page:United States Statutes at Large Volume 43 Part 1.djvu/364

 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. 333 Sec. 804. Whenever an adhesive stamp is used for denoting any tax Mggg ‘¤;¤¤¤· ua imposed by this title, except as hereinafter provided, the person using tion. ° °°°°° ` or aiiixin the same shall write or stamp or cause to be written or stamped ghereupon the initials of his or its name and the date upon which the same is attached or used, so that the same ma not again be _ used; Provided, That the Commissioner ma prescribe such other §’,§';,"j’;,,,,,. ,,,, pw method for the cancellation of such stampls as lie may deem expedient. °°'*lQ';gdp&m t { Sec. 805. (a) The Commissioner sha cause to be prepared and stamps. °°’ °°" ° 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 affixed, and shall prescribe such method for M°"‘°° °“‘“‘“‘“· the aiiixing of said stamps in substitution for or in addition to the method provided in this title, as he may deem expedient. — (b) All internal revenue laws relating to the assessment and col- epgiigi»dieli2»i$'f€ii;'si lection of taxes are herebly extended to and made a part of this title °°°· so far as applicable, for the purpose of collecting stamp taxes omitted through mistake or fraud from any instrument, document, paper, writing, parcel, package, or article named herein. S 8195 of mm b Sec. 806. The Commissioner shall furnish to the Postmaster Gen- poeumsaas. ps Y eral without prepayment a suitable quantity of adhesive stamps to be distributed to and kept on sale by the various postmasters in the Awmmhbmw United States. The Postmaster General may require each such post- ` master to give additional or increased bond as postmaster for the value of the stamps so furnished, and each suc ppstmaster 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 m'_f_fg,°;L§'°‘°°“°°**°¤ shall at least once monthly transfer all collections from this source to the Treasury as interna -revenue collections. sam by www Sm. 807. (a) Each collector shall furnish, without prepayment, depcsitnriosto any assistant treasurer or designated depositary of the United States, located in the district of such collector, a suitable quantity of adhesive (gtaimps to be kept on sale by such assistant treasurer or esignate e 'tary. Sd,. by www (b) Each motor shall furnish, without prepayment, to any  '°* ”°°'* person who is (1) located in the district of such collector, (2f) duly ` appointed and acting as agent of any State for the sale o stoe transfer stamps of such State, and (3) designated by the Commissioner for the (purpose, a suitable quantity o such adhesive stamps aslare 1'§;]l;Il1‘B by Sipbldivisiolps 2, 3, an 4 of Schedule A of this '°°"""°°" tit e, to e t on e y suc rson. (c) In such cases the collectogemay require a bond, with sufficient mia-dfdmhmym sureties, in a sum to be Exed by the Commissioner, 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 remainin on hand. The Secretary may from k,, '“ ‘°' ’"° time to time make such regdlatiops as he may find necessary to giisure the safe-keeping or prevent the illegal use of all such adhesive MIPS- Scrmntmm A.-—S·rAM1> Texas. S°°°°°]° A' 1: Bonds of indebtedness: On all bonds, debentures, or certificates ,mB°f°°’ °f m°°b°°°` of mdebtedness issued by any person, and all instruments, however termed, issued by any corporation with interest coupons or in registered form, known generally} as corporate securities, on each $100 ._ of face value or fraction thereof, 5 cents: Provided, That every renewal of the foregoing shall be taxed as a new issue: Provided further That when a bond conditioned for the repayment or pay- B“'°““· ment of money is given in a tpenal sum greater than the debt secured, the tax shall be based upon e amount secured.