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1 stamp, die, plate, or other article, which has been provided, 2 made, or used in pursuance of this title, or which has 3 been cut, torn, or removed from any other vellum, parch4 ment, paper, instrument, or writing, package, or article, 5 upon which any tax is imposed by this title; or (2) any 6 adhesive stamp or the impression of any stamp, die, plate, or 7 other article of insufficient value; or (3) any forged or coun8 terfeit stamp, or the impression of any forged or counterfeited 9 stamp, die, plate, or other article;

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(h) (c) Willfully removes, or alters the cancellation, or de11 facing marks of, or otherwise prepares, any adhesive stamp, 12 with intent to use, or cause the same to be used, after it has 13 been already used, or knowingly or willfully buys, sells, offers 14 for sale, or gives away, any such washed or restored stamp to any person for use, or knowingly uses the same;

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(i) (d) Knowingly and without lawful excuse (the burden 17 of proof of such excuse being on the accused) has in posses18 sion any washed, restored, or altered stamp, which has been 19 removed from any vellum, parchment, paper, instrument, 20 or writing, writing, package, or article.

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(j) Causes, or procures to be done, any acts specified in

22 this section; or

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Knowingly and willfully aids, abets, or assists

24 in committing any act specified in this section,

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Is guilty of a misdemeanor, and upon conviction shall

2 be punished by a fine of not more than $1,000, or by impris

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onment for not more than five years, or both, in the discre4 tion of the court, and shall also forfeit any such forged or 5 counterfeited stamp, die, plate, or other article and the 6 vellum, parchment, or paper upon which it is placed or 7 impressed any such reused, canceled, or counterfeit stamp 8 and the vellum, parchment, document, paper, package, or 9 article upon which it is placed or impressed shall be forfeited to the United States

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SEC. 804. That whenever an adhesive stamp is used for 12 denoting any tax imposed by this title, except as hereinafter 13 provided, the person person, corporation, partnership, or 14 association, using or affixing the same shall write or stamp

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or cause to be written or stamped thereupon the initials of 16 his or its name and the date upon which the same is at17 tached or used, so that the same may not again be used: Pro18 vided, That the Commissioner of Internal Revenue may 19 prescribe such other method for the cancellation of such 20 stamps as he may deem expedient. Whoever fraudulently 21 makes use of an adhesive stamp to denote any-tax-imposed 22 by this title without so effectually canceling and obliterating 23 such stamp, except as before-mentioned, is guilty of a misde24 meanor, and upon conviction thereof shall pay a fine-of-not

1 exceeding $509, or be imprisoned not more than six months,

2 or both, at the discretion of the court.

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SEO-895.-That-whenever-the-stamp-required by law

4 has-not-been-affixed-to-any-instrument at the proper time,

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5 any party-having--en-interest-therein-end-subsequently desirous of affixing such stamp to said instrument, or, if said 7 instrument be lost, to a copy thereof, may appear before the 8 collector of internal revenue of the proper district, who shall, 9 upon the payment of the price of the proper stamp and of a 10 penalty of $19, and, where the whole amoun of the tax 11 denoted by the stamp required shall exceed the sum of 12 $50,-on-payment-also-of-interest, at the rate of six per 13 centum, on said tax from the day on which such stamp 14 ought to have been affixed, affix the proper stamp to such 15 instrument or copy, and note upon the margin thereof the 16 date of his so doing and the fact that such penalty has been 17 paid; and the same shall thereupon-be deemed and held 18 to be as valid, to all intents and purposes, as if stamped 19 when made or issued: Provided further, That where it 20 shall appear to said collector, upon oath or otherwise, to 21 his satisfaction, that any such instrument has not been duly 22 stamped, at the time of making or issuing the same, by 23 reason of accident, mistake, inadvertence, or urgent neees 24 sity,-and-without-any-willful-design-to-defraud the United 25 States of the stamp, or to evade or delay the payment thereof,

1 then and in such ease, if such instrument, or, if the original 2 be lost, a copy thereof, duly certified by the officer having 3 charge of any record in which such original is required to 4 be recorded, or otherwise duly proven to the satisfaction of 5 the collector, shall, within twelve calendar months after the 6 making or issuing thereof, be brought to the said collector 7 of internal revenue to be stamped, and the stamp tax charge 8 able thereon shall be paid, the said collector may remit the 9 penalty aforesaid and cause such instrument to be duly 10 stamped.

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SEC. 806 805. (a) That the Commissioner of Internal Revenue shall cause to be prepared and distributed for the 13 payment of the taxes prescribed in this title suitable stamps

14 denoting the tax on the document, articles, or thing to which

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15 the same may be affixed, and shall prescribe such method for 16 the affixing and cancellation of said stamps in substitution for or in addition to the method provided in this title, as he 18 may deem expedient. The Commissioner of Internal Reve

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(b) The Commissioner of Internal Revenue, with the 21 approval of the Secretary of the Treasury, is author22 ized to procure any of the stamps provided for in this 23 title by contract whenever such stamps can not be speedily 24 prepared by the Bureau of Engraving and Printing; but this 25 authority shall expire on the first day of January, nineteen

.1 hundred and eighteen, except as to imprinted stamps fur2 nished under contract, authorized by the Commissioner of 3 Internal Revenue. The adhesive-stamps-used in the pay4 ment of the tax levied in Sehedule A of this title shall be 5 furnished for sale by the several collectors of internal-reve6 nue, who shall sell and deliver them at their face value 7 to all persons applying for the same, except officers or em8 ployees of the Internal Revenue Service: Provided, That 9 such collectors may sell and deliver such stamps in quantities 10 of not less than $100 of face-value, with a discount of one per 11 eentum, except as otherwise provided in this title.

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(c) All internal-revenue laws relating to the assessment 13 and collection of taxes are hereby extended to and made a part 14 of this title, so far as applicable, for the purpose of collecting 15 stamp taxes omitted through mistake or fraud from any 16 instrument, document, paper, writing, parcel, package, or 17 article named herein.

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SEC. 807 806. That the Commissioner of Internal Revenue shail furnish to the Postmaster General without prepay

ment a suitable quantity of adhesive stamps to be distributed 21 to and kept on sale by the various postmasters in the United 22 States. Each The Postmaster General may require each 23 such postmaster shall be held accountable under his official to give additional or increased bond as postmaster for the 25 value of the stamps so furnished, and each such postmaster

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