be tt further enacted. That

sum equal to fen per centum upon the amount of

duty SO unpaio, bi iuo oauiu uuie auu iu iuc bub

manner as tbe duty to be collected.

Sec. 149. And beit further enacted. That it shall

be lawful for any party, Jiablo to pay duty in re;

spect Of his succession, who shall be dissatisfied

with the assessment of the assistant assessor,

within thirty days after the date of such assess­

ment, to appeal to tbe assessor from such assess­

ment, who shall decide on such appeal, and give

notice thereof to such party,1 who, if still dissatis­

fied, may, within twenty days after r notice as

aforesaid, appeal from such decision to the Com­

missioner -of Internal Revenue, and furnish a

statement of the grounds of such appeal to tbe

Commissioner, whose decision upon the case, as

presented by the statements of the assessor or as­

sistant assesssor and such party, shall be final.

j See. 150. And be it further enacted. That the du­

ties levied and assessed upon successions by the

act shall be collected by tbe same officers, in the

same manner, and by the same processes as are

or nlay be prescribed by law for the collection of

direct taxes assessed upon lands under tbe au­

thority of the United States; ' u ,

Sec 151, And be it further dieted, Tbat all laws

in force at the time of the passage ofJhis 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 and sixty four, there shall be

fevied. collected, and- paid, for" and in respect of

the several instruments, matters, and things men­

tioned and described in the schedule (marked B)

hereunto annexed, or fpror in respect of the vel­

lum, parchment, or paper upon which such ia­

strnments, matters, or things, or auy 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

hall be made, signed, or issued, the 'several du­

ties or sums of money set down in figures against

the same, respectively, or otherwise specified or

set forth in the said schedule,

j Sec. 152. Ad be it further enacted , That it

sha 1 not be lawful to record any instrnmenr,

document, or paper required by law to be stamp-

edt unless a stamp or stamps of tho proper

ve been athxed ; nnd the record

strumeul upon which the proper

aforesaid shall not have been

be utterly .void, and shall not bo

ence. j-

Sec. 153. And beit further enacted. That an

instrument, documeut, writing, or paper of any

description, reduired by law to be stamed, shall

be deemed or held invalid and of no efle'ct fot

the want of tbe particular kind or description of

stamp designate! for and denoting the . duty

oliarfed on any such instrument, document,

writing, or paper, provided a legal stamp