Page:United States Statutes at Large Volume 12.djvu/506

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476 '1`HIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. Sf=mv¤|>¤b¤ Sm. 96. And be it further enacted, That no stamp appropriated to }1°°gt:'&lfLf°t; d°°` denote the duty charged on any particular instrument, and bearing the gn name of such instrument on the face thereof, shall be used for denoting any other duty of the same amount, or if so used the same shall be of no avail. Smmggdpgper, Sec. 97. And be it further erzactcd, That no vellum, peirclimenr, or &°·*° ¤° paper, bearing a. stamp appropriated by name to any particular instru- "°d’ ment, shall be used for any other purpose, or if so used the same shall be of no avail. Forging 0, Sec. 98. And be tt further enacted, That if any person shall forge 0;- c<>¤¤¤<=rf¢¤ri¤ g counterfeit, or cause or procure to be forged or counterfeited, any stamp §;';“‘{;f;;";,‘:ff· or die, or any part of any stamp or die, which shall have been provided, ishdd. made, or used in pursuance of this act, or shall forge, counterfeit, or resemble, or cause or procure to be 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 paper, 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 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 person shall utter, or sell, or expose to sale, any vellum, parchment, or piper, article or thing, having thereupon the impression of any such oounterfeited stamp or die, or any part of any stamp or die, or any such forged, counterfeitcd, or resembled impression, or part of impression, as aforesaid, knowing the same respectively to be forged, counterfeited, or resembled; or if any Um gfoyggd person shall knowingly use any stamp or die which shall have been so ¤*¤mPi§¤<>· 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 got 0H; 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 instrument or writing charged or chargeable with any of the duties hereby imposed, then, and in every such case, every person so oitending, and every person knowingly and wilfully aiding, abetting, or assisting in committing any such offence as aforesaid, shall be deemed guilty of felony, and shall, on conviction there0fQ forfeit the said counterfeit stamps and the articles upon which they are placed, and be punished by fine not exceeding one thousand dollars, and by imprisonment and coniuement to hard labor not

 exceeding five years.
J:;;°:&32;$  Sec. 99. And be it further enacted, That in any and all cases where

mu.ku,,,m_ an adhesive stamp shall be used for denoting any duty imposed by this Poet, p. 721. act, except as hereinafter provided, the person using or affixing the same shall write thereupon the initials of his name, and the date upon which' the same shall be attached or used, so that the same may not again be Penalty for neg- used. And if any person shall fraudulently make use of an adhesive lm' stamp to denote any duty imposed by this act without so effectually cancelling nnd obliterating such stamp, except as before mentioned, he, she,

 Certain ¥er·-    or they shell forfeit the sum of fifty dollars: Provided, never!/zcless, That
E;‘;_;’
gSt::; any proprietor or proprietors of proprietary arttcles, or 3l‘£lGl€!S subject

&c. to stamp duty under schedule C of this act, shall have the privilege of furnishing, without expense to the United States, in suitable form, to be approved by the Commissioner of Internal Revenue, his or their own dies or designs for stamps to be used thereon, to be retained in the possession of the Commissioner of Internal Revenue, for his or their separate use, which shall not be duplicated to any other person. That in all cases

 Sfmnpahow irherc such stamp is used, instead of his or their writing, his or their ini-

°‘ ’°>°‘· tmls and the date thereon, the said stamp shall be so ailixed on the box, bottle, or package, that in opening the same, or using the contents thereof; the said smmp shall be eifectually destroyed ; and in default thereof shall