THIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 477 be liable to the same penalty imposed for neglect to ailtix said stamp as Private hereinbefore prescribed in this act. Any person who shall fraudulently S*‘*¤‘P*· obtain or use any of the aforesaid stamps or designs therefor, and any f?f?““ltg for person forging, or counterfeiting, or causing or procuring the forging or 0gmg’ ci counterfeiting any representation, likeness, similitude or colorable imitation of the said last-mentioned stamp, or any engraver or printer who shall sell or give away said stamps, or selling the same, or, being a merchant, broker, peddler, or person dealing, in whole or in part, in similar goods, wares, merchandise, manufactures, preparations, or articles, or those designed for similar objects or purposes, shall have knowingly or fraudulently in his, her, or their possession any such forged, counterfeited likeness, similitude, or colorable imitation of the said last-mentioned stamp, shall be deemed guilty of a misdemeanor, and, upon conviction thereof shall be subject to all the penalties, fines, and forfeitures prescribed in section Post, p. 718. ninety-three [eight] of this act. Sec. 100. And be it further enacted, That if any person OI! persons Penalty for shall make, sign, or issue, or cause to be made, signed, or issued, or shall {;T“kl“¥¥· &°·~ . . . ills of exchange accept or pay, or cause to be accepted or paid, with design to evade the gw, without payment of any stamp duty, any bill of exchange, draft or order, or prom- stamps, &c- issory note for thepayment of money, liable to any of the duties imposed by this act, without the same being duly stamped, or having thereupon an adhesive stamp for denoting the duty hereby charged thereon, he, she, or they shall, for every such bill, draft, order, or note, forfeit the sum of two hundred dollars. Sec. 101. And be it further enacted, That the acceptor or acceptors _Aceepters ef of any bill of exchange or order for the payment of any sum of money gluiof €§;h**”€° drawn, or purporting to be drawn, in any foreign country, but payable cgeiiggs mps in the United States, shall, before paying or accepting the same, place thereupon a stamp indicating the duty upon the same, as the law requires for inland bills of exchange, or promissory notes; and no bill of exchange shall be paid or negotiated without such stamp; and if any person shall Pgmalg for pay or negotiate, or offer in payment, or receive or take in payment, any Qtféggi $,;,1] p_ such draft or order, the person or persons so offending shall forfeit the sum of one hundred dollars. Sec. 102. And be it further enacted, That the Commissioner of Internal t Copimissiong; Revenue, be, and is hereby, authorized to sell to and supply collectors, cgrigiusoxlgs deputy collectors, postmasters, stationers, or any other persons, at his dis- and other percretion, with adhesive stamps or stamped paper, vellum, or parchment, as S°¤S- herein provided for, upon the payment, at the time of delivery, of the amount of duties said stamps, stamped paper, vellum, or parchment, so sold or supplied, represent, and may thereupon allow and deduct from the pm, p_ y15g_ aggregate amount of such stamps, as aforesaid, the sum of not exceeding live per centum as commission to the collectors, postmasters, stationers, or commission. other purchasers; but the cost of any paper, vellum, or parchment shall be added to the amount, after deducting the allowance of per centum, as Post, p. 718. aforesaid: Provided, That no commission shall be allowed on any sum or Proviso. sums so sold or supplied of less amounuthan fifty dollars. And provided, Discount tp further, That any proprietor or proprietors of articles named in schedule t>9¤‘$2§S_f¤*‘¤*Sh· C, who shall furnish his or their own die or design for stamps, to be used Sifmpsu mm especially for his or their own proprietary articles, shall be allowed the following discount, namely: on amounts purchased at one time of not less Post, p. 718. than fifty nor more than five hundred dollars, five per centum; on amounts over five hundred dollars, ten per centum. The Commissioner of Inter- b Anowapce to Hal Revenue may from time to time makeregulations for the allowance Stgglggtioggemd of Such of the stamps issued under the provisions ot this act as may have useless, &c_ been spoiled or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been paid in error or remitted; and such allowance
