302 SIXTY-SEVENTH CONGRESS. Sess. I. C11. 136. 1921. Sm"' ’*·¤*¤- for the benefit of their members and make loans only to their shareholders, or by mutual ditch or irrigation companies. 0, ¤°!=*¤°°¤¢¤**;i Sec. 1102. That whoever— _ papemsxc. (a) Makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted, any instrument, document, or paper of andy; kind or descri tion whatsoever without the full amount of ta.x ereon bein duliy paid; m§’f,*;¢g,Q*;pg'd“°”° (b§ Manufactures or imports and sells, or offers for sale, or causes ` to be manufactured or imported and sold, or offered for sale, any playing cards, package, or other article without the full amount of _ tax bemgiduly paid; _ _ stfjijgf ““°°°°°*°" _(c) _Ma es use of any adhesive stamp to denote any tax imposed by this title without canceling or obhterating such stamp as prescribed in section 1104; "°°“"· Is guilty of a misdemeanor and upon conviction thereof shall pay a fine of not more than $100 for eac offense. Sec. 1103. That whoeverm§":{§“S{•;‘,§,*{',{f'°“‘ (a) Fraudulently cuts, tears, or removes from any vellum, parch- ’ ment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title, any adhesive stamp or e impression of any stamp die, plate, or other article provided, made, or used in ursuance of title; Q R"“”i”¤"°¤P°· (lb) Fraudulently uses, joins, fixes, or places to, with, or upon any vellum, parchment, paper, instrument, writ' , packagle, or article, upon which any tax IS imposed by this title, 1-a§ an ad esive stam , or the impression of any stam , die, plate, or other article, whicgi has been cut, torn, or removedp from any other vellum, parchment, _ _ paper, instrument, writing, ackage, or_ article, upon which any tax s,f;;};§ “‘*°*“°*°¤‘ is imposed by this title; or (2g any adhesive stamp or the impression of _ any stamp, die, plate, or other article of insufficient value; or °"“"*°"‘°‘“·°‘°· (3) any folriged or counterfeited stamp, or the impression of any forged or counte eited stamp, die, late, or other article; St§;’p§“°§,§ ¤g;_,§,§§;i (c) Willfully removes, or alters the cancellation, or defacing marks uses. of, or otherwise prepares, any adhesive stamp, with intent to use, or cause the same to be used, after it has been already used, or knowingly or willfully buys, sells, offers for sale, or gives away, anly such wilas ed or restored stamp to any person for use, or knowing y uses t e same; tP¤¤¤e:¤i¤z (d) Knowingly and without lawful excuse (the burden of proof of $,.§iy_“ °m°s’ "` such excuse be` on the accused) has in possession any washed, restored, or alteigd stamp, which has been removed from any vellum, parchment, paper, instrument, writing, package, or article; rmsnmem. Is guilty of a misdemeanor, and upon conviction shall be punished bly a fine of not more than $1,000, or by imprisonment for not more trmemuetraucxes, t an five years, or both, and any such reused, canceled, or counter- ° °‘ feit stamp and the vellum, parchment, document paper, package, or gtiplleligyon which it is placed or impressed shall e forfeited to the ni tates. ugiezhm or means- Sec. 1104. That whenever an adhesive stamp is used for denoting ` any tax imposed by this title, excwz as hereinafter provided, the person using or aiiixing the same sh write or stamp or cause to be written or stam ed thereupon the initials of his or its name and the date upon which) the same is attached or used, so that the same may gggvfggotm mm not again be used: P1-omkled, That the Commissioner may prescribe eas. such other method for the cancellation of such stamps as he may deem expedient. Stgygamtivu. ew-. of Sno: 1105. (a) That the Commissioner shall cause to be prepared P distributed for the pa ent of the taxes prescribed in this title suitable stamps denoting eil? tax on the document, articles, or thing Method vfumxiug. to which the same may be affixed, and shall prescribe such method for
