cument, or paper

e.uurrt u by law to be stamped, unless the proper stamp

'bell have been affixed; and the record of any such

trnmtnt, upon which the proper stamp shall not

-used in vel,cen affixed. AWE be utterly void, anti shall not

-sedevidence.

-And be it further enacted, That no instru­

lafp:, f.„untent, Writithgt Parte Of WAY gewrietkia,

required by law to he stamped, shall be deemed or held

invalid and of no effect for the want of the particular

tkiendd(;i7t_description of stamp designated for and denoting

h

charged on any such inatrii t m arap

ent :

o document,

stamps,

denoting

or pays,. provided a legal s

denoting:, duty - of equal amount, shall have been duly

affixed and used thereon: Provided, That the provi­

psiroenpsr iotfe tdh i t s o

dcnone

sh h a ld u n y ot

chpprgyed o o a n n yp r s o t p a r m ie p t aarny­

. articles, or articles enumerated in Schedule C.

S.-, hail- And be it further enacted. That all ofliclal in­

struments. documents, and papers, issued or used by

the officers of the United States Government, shall be,

and hereby are, exempt from duty.

Sec. 154. And be it further enacted. That if any per­

son shall forge or counterfeit, or cause or procure to be

forged or Counterfeited. any stamp or die, or any part of

airy stamp Or die, Which shall have been previdod,

made, or used in pursuance of this act, or shall forge,

counterfeit, or resemble, or cause or procure to he

forged, counterfeited, or resembled, the impression, or

any part of the impression, of any such stamp or die, as

aforesaid, upon any vellum, Parchment, or Palter, or

shall stamp or mark, or cause or procure to be stamped

or marked, any vellum, parchment, or paper, with any

such forged or counterfeited stamp or die, or part

of any. tamp or die, as aforesaid, with intent to defraud

the United States of any. of the duties hereby imposed.

or any part thereof; or if any person shall utter, or sell,

or expose to sale any vellum, parchment, or paper, at­

. tide, or thing, baying thereupon the impression of any

such counterfeited stamp or die, or any part of any

stamp or die, or any such forged, counterfeited, or re­

sembled impression, or part of impression, as aforesaid,

knowing the same respectively to be forged, counter- -

foiled, or resembled: or if any person shall knowingly

use any stamp or die which shall have been so provided,

Made, or used, as aforesaid, with intent to defraud the

United States: or if any person shall fraudulently cut,

tear, or get off, or cause or procure to be cut, torn, or

get on; the impression of any stamp or die which shall

have been provided, made, or used in pursuance of this

act, from any vellaln, parchment, or paper, or any in

or writing charged or chargeable with any of

the duties hereby imposed, or if any person shall wil­

fully remove or cause to be removed from stamped enve­

lope the cancelling or defficin g marks thereon with intent

to use the same, or cause the use of the same the second

time, or shall knowingly or wilfully sell or buy such

washed or restored stamps, or offer the same for sale, or

give or expose the same to any person for use, or know­

ingly use the same, or prepare the same with intent for

the second use thereof, then and in every such case,

every person so offending, and every person knowingly

and wilfully aiding, abetting, or assisting in commit­

ting any such offence as aforesaid, shall bo deemed.

guilty' of felony, and shall, on conviction thereof, for­

feit the said counterfeit stamps and the articles upon

Which they are placed, and be punished by line not ex­

ceeding one dollars, or by imprisonment and

confinement to hard labor net exceeding five years, or

both, at the discretion of the court.

See. - 155. And be it further enacted, That in any and

all cases where an adhesive stamp shall be used for de-

Doting any duty imposed by this act, except as herein- -

after provided, the person using or affixing the same

shall - write thereupon the date upon which the same

shall be attached or used, so that the. Caine may not

again be used. And if any person shall fraudulently

make use of an adhesive stamp to denote any duty im­

posed by this act without so effectually cancelling and

obliterating such stamp, except as before mentioned,

le-, she

STAMP DUTIES.

Seo. 151. And be it further enacted, That all laws in

force at the time of the passage of this act in relation to

stamp duties shall continue in force until the first day of

August, eighteen hundred and sixty four, and on and after

the first day of August, eighteen hundred and sixty-four,

there shall be levied, collected, and paid, for and in respect

of the several instruments, matters, and things mentioned

and described in the schedule (marked B) hereunto an­

nexed, or for or in respect of the vel[lJum, parchment, or

paper upon which uch instruments, matters, or things,

or any of them, shall be written or printed, by any person

or persons, or party who shall make, sign, or issue the

same, or for whose use or benefit the same shall be made,

signed, or issued, the several duties or sums of money set

down in figures against the same, respectively, or other­

wise specified or set forth in the said schedule.

Bec. 15'2 A nd be it further enacted, That it shall

not be lawful to record any instrument, document, or pa­

per required by law to be stamped, unless a stamp or

stamps of the proper amount shall have been affixed; and

the record of any such instrument upon which the proper

stamp or stamps aforesaid shall not have been affixed,

shall be utterly void, and shall not be used in evidence.

Bec. 153. And be it further enacted, That no instru­

ment, document, writing, or paper of any description, re­

quired by law to be stamped, shall be deemei 'or held in­

valid and of no effect for the want of the particular kind

or description of stamp designated for and denoting the

duty charged on any such instrument, document, writing,

or paper, provided a legal stamp or stamps, denoting a

duty of equal amount, shall have ‘b-en duly affixed and

used thereon ; Provided, That the provisions of this sec­

tion shall not apply to any stamp appropriated to denote

the duty charged on proprietary articles, or articles enu

merated in Schedule C.

Sec. 154. Anil ba it jurther enacted, That all official in­

struments, documents, and papers, issued or used by the

officers of the United States Government, shall be and

hereby are exempt from duty.

Seo. 155. And be it further enacted, That if any person

■hall forge or counterfeit, or cause or procure to be forged

or counterfeited any stamp or die, or any part of any

■tamp or die, which shall have been provided, made, or

used in pursuance of this act, or shall forge, counterfeit,

or resemble, or cause or procure to be f rged, counter

feited, or resembled, the impression. or any part of the

impressioi? of any such stamp or die, as aforesaid, upon

any vellum, parchment, or paper, or shall stamp or mark,

or cause or proeire to be stamped or marked, any vellum,

parchment, or paper, with any such forged or counterfeited

stamper die, or part of any stamp or die, as aforesaid,

with intent to defraud the United States of any of the

duties hereby imposed, or any part thereof; or if any per- i

. all 6 . . 1 .. 1 Si 9lA nnv Palm )

son

shall utter, or

sell, or expose 1o saie, any vellum,

parchment, or paper, article, or thing, hnviog thereupon

the impression of any such counterfeit, d stamp Cr die, or

any part of any stamp or die. or any such forged, counter­

feited or resembled impression, or part of impression, as

aforesaid. knowing the same respectively to be forged,

counterfeited, or resembled ; or if any person shall know­

ingly use any stamp or die which shall have been so pro­

vided, made, or used, as aforesai, with intent to defraud

the United States; or if any peisi n shall fraudulently cut,

tear, or remove, or cause or procure to be cut, torn, or

removed the impression of any stamp or die which shall

have been provided, made. or used in pursuance of this

act, from any vellum, parchment, or paper, or any instru

meat or writing charged or chargeable with any if the

duties hereby imposed ; or if any person shall wilful.y re­

move or cause to be removed from any stamped envelope

the cancelling or defacing marks thereon, with intent to

use the same or cause the use of the same the second time,

or shall knowingly or wilfully sell or buy such washed or

ex­

restored stamps, or offer the same tor sale, or give or

pose the same to any person for use, or knowingly use the

same, or prepare the tame with intent for the secor d use

thereof, tnen, and in every such case, every person so

offending, and every person knowingly and wilfully aiding,

abeti/ng, or assisting in committing any such offence as

aforesaid, shall be deemed guilty of felony, and shall, on

conviction thereof, forfeit the said counterfeit stamps and

the articles upon which they are placed, and be punished

by fine not exceeding one thousand dollars, or by imprison­

ment and confinement at hard labor not exceeding five

heinafter pro­

years, or both, at the discreszon of the court.

Sec. 156. And be it further enulted. That in any and all

cases where an adhesive stamp shall bl used for denoting

any duty imposed by this act. except as L. . " ' ..

vided, the person using or affixing the same aha.'.1 write

thereupon the initials of his name and the date upon witel

the same shall be attached or used, so that the same may

not again be used. And if any person shall fraudulently

make use of an adhesive stamp to denote any duty im­

posed by this act without so effectually cancelling and ob­

literating such stamp, except as before mentioned, he, she