United States Statutes at Large/Volume 1/5th Congress/2nd Session/Chapter 20
Section 1. Deduction on the purchase of stamped paper, &c. where the duties amount to more than $10.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That whenever any person, other than officers employed in collecting the revenue of the United States, shall apply to any supervisor or inspector of the said revenue, at the office of such supervisor or inspector, for the purchase, at one time, of any quantity of vellum, parchment, or paper, stamped and marked in the manner directed by the act, intituled Ante, p. 527.“An act laying duties on stamped vellum, parchment and paper,” the whole amount of the duties on which quantity shall be ten dollars, or upwards, such supervisor or inspector shall be, and hereby is authorized and required to deliver to such person, such quantity of vellum, parchment or paper, stamped as aforesaid; the said person paying down the amount of the said duties, after deducting therefrom seven and one half per centum on such amount; which deduction the said supervisor or inspector is hereby authorized and required to allow.
Sec. 2. In such case purchaser to pay the value of the vellum also, which shall be fixed by the Secretary of the Treasury.And be it further enacted, That whenever any stamped vellum, or parchment, shall be applied for, and delivered, in the manner aforesaid, the said purchaser, in order to become entitled to the aforesaid deduction, shall pay to the said supervisor, or inspector, in addition to the amount of the said duties, a reasonable rate for and on account of the price of the said vellum, or parchment, which rate the Secretary of the Treasury is hereby authorized and required to fix, as nearly as may be, according to the actual cost of those articles.
Sec. 3. The same deduction to be made where paper is brought to be stamped.And be it further enacted, That whenever any person, other than officers employed in the collection of the revenue of the United States, shall bring any vellum, parchment, or paper, to be stamped, in the manner directed by the aforesaid act, in any quantity, at one time, the whole amount of the duties for stamping which shall be ten dollars, or upwards, the officer stamping such vellum, parchment or paper, pursuant to the directions of the said act, shall be, and hereby is authorized and required to make to such person the same allowance and deduction on the amount of the said duties, as is directed by the first section this act, to be made in the cases therein mentioned.
Sec. 4. No additional charge for the paper.And be it further enacted, That the stamped paper, required by the aforesaid act to be furnished to the citizens of the United States, by the treasury department, shall be furnished at the rate of duty provided by that act, without any additional charge on account of the price of paper, or any other expense, any thing in the said act to the contrary notwithstanding; and that all paper for the purposes aforesaid, shall be furnished at the expense of the United States, Secretary of the Treasury to employ a sufficient sum for the purchase of paper, &c.by the Secretary of the Treasury department, who is hereby authorized to employ annually a sufficient sum for that purpose, and for the necessary purchase of vellum and parchment, out of any monies in the treasury of the United States, not otherwise appropriated: Provided always,Provided that the price of vellum and parchment shall be paid by applicants, in addition to the duties. that nothing herein contained, shall be so construed, as to require the treasury department to furnish any stamped vellum, or parchment, without an additional charge for the price of those materials, over and above the duty on the stamp; which price, in all cases where stamped vellum, or parchment, shall be furnished, the secretary of that department is hereby authorized and required to fix, as nearly as may be, according to the actual cost of those articles, respectively.
Sec. 5. Stamp duties on debentures, repealed; and in lieu thereof Collectors to retain one fourth per cent on drawbacks.And be it further enacted, That so much of the aforesaid act as relates to stamp duties on “any certificate or debenture for drawback of customs or duties,” shall be, and the same is hereby repealed; and that in lieu of the said stamp duties, one fourth per centum on the amount of all drawbacks, allowed by law, on the exportation of goods, wares, and merchandise imported, shall be retained for the use of the United States, by the collectors paying such drawbacks; and in addition to the sum of one per centum directed to be so retained by the act, intituled Ante, p. 145.“An act to provide more effectually for the collection of the duties imposed by law on goods, wares, and merchandises imported into the United States, and on the tonnage of ships or vessels.”
Approved, March 19, 1798.