Page:United States Statutes at Large Volume 53 Part 1.djvu/211

 DOCUMENTS, OTHER INSTRUMENTS, AND PLAYING CARDS 201 SEC. 1816. CANCELLATION. (a) GENERAL RULE. - Whenever an adhesive stamp is used for denoting any tax imposed by this chapter, except as hereinafter pro- vided, the person using or affixing 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 is attached or used, so that the same may not again be used: Provided, That the Commissioner may prescribe such other method for the cancellation of such stamps as he may deem expedient. (b) CRoss REFERENCE. - For method of canceling stamps in the case of silver sales and transfers, see section 1805. SEC. 1817. SUPPLY. (a) POST OFFICE.- The Commissioner shall furnish to the Post- master General without prepayment a suitable quantity of adhesive stamps to be distributed to and kept on sale by the various postmasters in the United States in all postoffices of the first and second classes and such post offices of the third and fourth classes as are located in county seats. 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 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 monthly transfer all collections from this source to the Treasury as internal-revenue collections. (b) DESIGNATED DEPOSITARY OF THE UNITED STATES. -Each collector shall furnish, without prepayment, to any designated depositary of the United States, located in the district of such collector, a suitable quantity of adhesive stamps to be kept on sale by such designated depositary. (c) STATE AGENTS. -Each collector shall furnish, without prepay- ment, to any person who is (1) located in the district of such collector, (2) duly appointed and acting as agent of any State for the sale of stock transfer stamps of such State, and (3) designated by the Com- missioner for the purpose, a suitable quantity of such adhesive stamps as are required by section 1802, to be kept on sale by such person. SEC. 1818. METHODS OF SAFEGUARDING. (a) BoND. - In cases coming within the provisions of subsections (b) and (c) of section 1817 the collector may require a bond, with sufficient sureties, in a sum to be fixed by the Commissioner, condi- tioned for the faithful return, whenever so required, of all quantities or amounts undisposed of, and for the payment monthly of all quan- tities or amounts sold or not remaining on hand. (b) REGULATIONS. -T he Secretary 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 the adhesive stamps referred to in section 1817 (b) and (c). SEC. 1819. CROSS REFERENCE. For general provisions relating to stamps, see part I of subchapter A of chapter 28. SUBCHAPTER C-PENALTIES AND FORFEITURES SEC. 1820. UNDERPAYMENT OF TAX Whoever- (a) INsTRuMENrs.- Makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted, any instrument, document, or paper of any kind or description whatsoever without the full amount of tax thereon being duly paid; or 989070 - 39--PT. I--14

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