THIRTY·—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 475 proper corporation, company, or association, to record the. same on the hooks or records, in the same manner as if transferred or assigned by the person on party holding the same, to issus nsw certificates of stock therefor m hou of any original or prior certificates, which shall be void whether cancelled or not; and said certificates of sale of the collector (}ey(»j§c¤_(;es of or deputy collector, where the subject of sale shall be securities or other =¤l¤¤· evidences of debt, shall be good and valid receipts to the person or party holding the same, as against; any person or persons, or other party holdinghog claiming to hold, possession of such securities or other evidences 0 s t. Sec. 93. And be it further enacted, That it shall bs the duty of all Each person to persons of lawful age, and all guardians and trustees, whether such trus- ¥°”*k° Mum °f tees arc so by virtue of their office as executors, administrators, or other mC0m` fiduciary capacity, to make return in the list or schedule, as provided in this act, to the proper officer of internal revenue, of the amount of his or Post, p. 718. her income, or the income of such minors or persons as may be held in trust as aforesaid, according to the requirements hcreinbefore stated, and in case of neglect or refusal to make such return, the assessor or assistant provision in assessor shall assess the amount of his or hsr income, and proceed there- <=¤=’·<>¤ °*` ¤°8l°°* after to collect the duty thereon in the same manner as is provided for in °r r°f“"l' other cases of neglect and refusal to furnish lists or schedules in the general provisions of this act, where not otherwise incompatible, and the assistant assessor may increase the amount of the list or return of any party making such return, if he shall be satisfied that the same is understated: Provided, That any party, in his or her own behalf, or as guar- provi", dian or trustee, as aforesaid, shall be permitted to declare, under oath or ailirmation, the form and manner of which shall be prescribed by the Commissioner of Internal Revenue, that he or she was not possessed of an income of six hundred dollars, liable to he assessed according to the provisions of this act, or that he or she has been assessed elsewhere and the same year for an income duty, under authority of the United States, and shall thereupon be exempt from an income duty; or, if the list or return of any party shall have been increased by the assistant assessor, in manner as aforesaid, hs or she may be permitted to declare, as aforesaid, tho amount of his or her annual income, or the amount held in trust, as aforesaid, liable to be assessed, as aforesaid, and the same so declared shall be received as the sum upon which duties are to be assessed and collected. STAMP DUTIES. Sm:. 94. And be it jlmher enacted, That on and after the first day of Staugp dugios October, eighteen hundred and sixty-two, there shall bs levied, collected, <é¤h:3*m¤;*¤ umd paid, for and in respect of the several instruments, matters, and things ° ' mentioned, and described in the schedule (marked B) hereunto annexed, or for or in respect of the vellum, parchment, or paper upon which such pw, p_ 561, 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 otherwise spccihcd or set forth in the said schedule. Sec. 95. And be it further enacted, That if any person or persons Pqnaltygzfon shallmake, sign, or issue, or cause to be made, signed, or issued, any wig,:;:, instrument, document, or paper of any kind, or description whatsoever, ,,,3,,; Bump, without the same being duly stamped for denoting she duty hereby 1m- posed thereon, 01* without having thereupon au adhcsws stamp to denote 2418¢¥6;h.1ggb§ said duty, such person or persons shall incur a penalty of fifty dollars, · *P‘ ' and such instrument, document, or paper, as aforesaid, shall be deemed ]’0st,pp. 724, invalid and of no cdect. ma"
