256 FORTY—SECOND CONGRESS. Sess. II. Ch. 315. 1872. thirteenth, eighteen hundred and sixty-six, be amended by striking out the proviso at the end thereofi Laws impog. Sec. 35. That so much of section 11incty-four of the act entitled “An Eid; $_><cg;lf€;*;_ act to provide pnternal regenue tr; support thengovcrnmgnty, to pay inter. ,,,,,1% est on the pub 10 debt, an for other purposes, approve une thirtieth, 1864, eli.173, eighteen hundred and sixty-four, and all acts and parts of acts amenda- §94· · tory of said section, as imposes a tax on gas made of coal wholly or in Vol. xm. p. 264. . . part, or of any other material, be, and the same 18 hereby, repealed. All stamp tax- Sino. 36. That on and after the first day of October, eighteen hundred 3L";?,}':; {*;*64 and seventy-two, all the taxes imposed by stamps under and by virtue of ,111-,3, §1-,0, ’ Schedule B of section one hundred and seventy of the act approved June &c., repealed, thirtieth, eighteen hundred and sixty-four, and the several acts amenda-
°£gf‘*“k tory thereof, be, and the same are hereby repealed, excepting only the
Vol. ini. p. 298. tax of two cents on bank checks, drafts, or orders: Provided That where [Swim ,5, of any mortgage has been executed and recorded, or may be executed and ch. 173 of the acts recorded, before the first day of October, anno Domini eighteen hundred
- ’[c1?g;E[m&j’*·°¤ and seventy-twp, to secure the payment of bonds or obligations that may
,1,,,,,,,, ,1,,,,,, ,1,,, be made and issued from time to time, and such mortgage not being several thlings stamped, all such bonds or obligations so made and issued on or after the
- ,
- 31]; gziglfigsjztdzy ofdO;t<;bte)r, annomDomipiteig1htien hundigld zpndhseveptyétwo,
Ct. _ e I s _]c anys mp uy, uonysu o cir onsor ggggn mm obligations as may have been made and issued before the day last afore- ·1,,,1,.,,mc,,t, said: And provia'ed further, That in the mean time the holder of any without any h mstrument of writing of whatever kind and description which has been Q;‘,l’;l:¤Q'sm[p_ made or issued without being duly stamped, or with a dmmct [deficient] stamp, may make application to any collector of internal revenue, and that upon such application such collector shall thereupon adix the stamp provided by such holder upon such instrument of writing as [is] required by law to be put upon the same, and subject to the provisions of section one hundred and fifty-eight of the internal-revenue laws. Taxes imposed Sno, 37. That the taxes imposed by section one hundred and ten of the gggmflggllséf act entitled ‘f An act to provide internal revenue to support the governhnksgzor 1,,,,.. ment, to. pay interest on the public debt, and for other purposegf app;-eyed ¤:¤;.di;-iisé- Jnne thirt1eth,eighteeu hundred and sixty-four, as amended by section 5,1, to be Md mne ofz the act of July thirteenth, eighteen hundred and sixty-six, to seinpimnnrrnny; reduce internal taxation and to amend the act aforesaid and acts amenda- V°l· Kill- l>· 277· tory thereoi upon the deposits, capital, and circulation of banks, or personsxassocmtions, companies, or corporations engaged in the business of banking, shall hereafter be paid semi-annually, on the first day of January ¤¤i'·i?$°»l`“?¤Y;`:` illEf°.$“§S.2`Zlt‘LSJ£§’.;rS“2§2`£.T“§2 iii? £’§.°“.L.'Z“?“°d·£” °h".i?“i"ii ru, e cr mrm O1` Sl IIIOII S S 18. as psggre pre- not be less than the aggregate would be if the said taxes were collected '°QV0",s,,“pi_ niouglgly, las pigascribed by said section. And the words " capital eme,1,,,,,p;,,y,,d·· poy ," m sa1 section, shall not include money borrowed or received mt tv mclude, from day to day, rn the ·usual course of business, from any person not a · partnenof or interested in the said bank, association, or firm. And the “C<>3‘*¤¤¤ dsp0S- exemption from tax, authorized by said section of de osits of less than sotnotover HW h 1 (1 d H . ’ P. . . $2000 cX,,,,,p1 unt rc dollars, made in the name of one person, in associations or from mx. companies known as provident institutions, savings-banks, savings-funds, or savings-1nstiti1tions, is hereby extended to deposits so made of not exceeding two thousand dollars. Purposes oft. Sec. 38. That the purposes of a charitable cha' .. h Mb, _ racter mentioned in sec- 9h°;r:;m,Pm tion twenty-seven of the act of July fourteenth, eighteen hundred and xnmprp gprrggs Seventy, are intended, and are hereby construed, to include all devises and V7. . r · » legacies to associations, trustees, societies, and corporations established or ,,1_x,,1_p_2G9_$ar11e; on for any bgnevolent, religious, or charitable object without a iew pecuniary pro t. "Ln•:;*;e{>;;1¤;::E::¤]g Sec. 39. 1`hat so much of section one hundred and seventy-nine of the act of July thirteenth, eighteen hundred and sixty-six, as provides for
