United States Statutes at Large/Volume 1/5th Congress/3rd Session/Chapter 17

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Feb. 25, 1799.
[Repealed.]
Chap. ⅩⅦ.—An Act to alter the Stamp Duties imposed upon Foreign Bills of Exchange and Bills of Lading, by an act intituled “An act laying duties on stamped vellum, parchment and paper;” and further to amend the same.


Section 1. Former duty on foreign bills of exchange and bills of lading repealed.
Act of July 6, 1797, ch. 11.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the thirty-first day of March next, the duties imposed by an act, intituled “An act laying duties on stamped vellum, parchment and paper,” upon foreign bills of exchange and bills of lading, shall cease and determine; and from and after the said thirty-first day of March next, there shall be levied and paid throughout the United States, the several stamp duties following, New duties imposed on foreign bills of exchange, bills of lading, and policies of assurance.to wit:—On every skin or piece of vellum or parchment, or sheet or piece of paper, on which shall be written or printed any or either of the instruments following, to wit:—Any foreign bill of exchange, draft or order for the payment of money in any foreign country, twenty cents; any note or bill of lading, or writing or receipt in the nature thereof, for any goods or merchandise to be exported, if from one district to another district of the United States, not being in the same state, four cents; if to be exported to any foreign port or place, ten cents; any policy of assurance, or instrument in nature thereof, other than those specified in the above recited act, when the sum, for which insurance is made, shall not exceed five hundred dollars, twenty-five cents; and when the sum insured shall exceed five hundred dollars, one dollar. And the said duties shall be chargeable upon each and every bill of exchange and bill of lading, without respect to the number contained in a set.

Sec. 2. Foreign bills of exchange not to be stamped after they are drawn.And be it further enacted, That from and after the said thirty-first day of March, it shall not be lawful for any supervisor, or other person employed for the stamping of vellum, parchment or paper, after they are drawn.to stamp any foreign bill of exchange, draft or order, for the payment of money in any foreign country, after the same shall be written or drawn. And if any person or persons,Penalty on writing such bills before they are stamped, or selling, loaning, &c. from or after the said thirty-first day of March, shall presume to write or draw, or cause to be written or drawn any such foreign bill, draft or order, or any duplicate or triplicate thereof, before the vellum, parchment or paper on which the same shall be drawn, shall be duly stamped, or shall sell, loan, endorse or remit any such foreign bill, draft or order, unless every duplicate, triplicate, and other bill of the same tenor and date, which shall be drawn, or intended to be drawn, shall be first duly stamped; then, and in every such case, the person or persons so offending, shall, for each offence, forfeit and pay a sum not exceeding one hundred dollars, according to the nature and aggravation of the offence.

Sec. 3. Penalty on fraudulently writing on old stamped instruments;And be it further enacted, That if any person or persons, at any time after the said thirty-first day of March next, shall knowingly and fraudulently write or engross, or cause to be written or engrossed, the whole or any part of any bond, bill, instrument, or other writing whatsoever, in respect whereof any duty is payable by the acts of Congress, or any of them, on the whole or any part of any piece of vellum, parchment or paper whereon there shall have been before written any other bond, bill, instrument, or other writing, in respect whereof any duty was payable by the said acts, or either of them, before such vellum, parchment or paper shall have been again marked or stamped, according to the said acts; or altering the stamps.or shall fraudulently erase or scrape out, or cause to be erased or scraped out, the name or names of any person or persons, or any sum, date or other thing written in such bond, bill, instrument or writing, or transferring them.or fraudulently cut, tear or get off, any mark or stamp from any piece of vellum, parchment or paper, or part thereof, with intent to use such stamp or mark for any writing or thing, in respect whereof any duty shall be payable by virtue of the said acts, or either of them, that then, so often, and in every such ease, every person, so offending, shall, for every such offence, forfeit the sum of two hundred dollars, and costs of suit.

Sec. 4. Penalty on fraudulently writing at a distance from the stamp.And be it further enacted, That if any writings, matters and things, in respect whereof any of the said duties shall be payable, and which shall be engrossed or written, after the said thirty-first day of March next, shall be written at a distance from the stamps or marks which shall, in pursuance of the said acts, or any of them, be placed on the vellum, parchment or paper, whereupon the same shall be written or engrossed, with intent fraudulently to evade the duties imposed by the said acts, or any of them, the person who shall write or engross, or cause to be written or engrossed any such writing, matter or thing, contrary to the tenor and true meaning hereof, shall, for every such offence, forfeit the sum of one hundred dollars, and full costs of suit.

Sec. 5. How the duties imposed by this act shall be collected.And be it further enacted, That the duties imposed by this act, shall be levied and collected in the same manner, and by the same persons, and under the same regulations, fines, penalties and forfeitures which are provided in and by the acts of Congress now in force, respecting the duties on stamped vellum, parchment and paper. Fines, &c.And the said fines, penalties and forfeitures shall be sued for, and recovered in the same manner and to the same uses, as are provided in the said acts.

Sec. 6. Exemption of bonds required by the laws of the U. States or of the individual states in certain cases.And be it further enacted, That no duties shall be levied or collected upon any bonds required in any case by the laws of the United States, or of any state, upon legal process, or in any judicial proceeding, or for the faithful performance of any trust or duty; any thing in the above recited act to the contrary notwithstanding.

Sec. 7. Allowances to supervisors and inspectors.And be it further enacted, That the supervisors shall severally be allowed upon all stamp duties, and upon all fines accruing thereupon, which shall be collected and accounted for by them respectively, the commissions following, to wit: Upon all duties collected from persons other than officers of the revenue, and upon all fines, a commission of four per centum; upon all duties received from officers of the revenue, or which are collected and duly accounted for by said officers, a commission of one per centum; and that the inspectors of surveys, not being also supervisors, shall, severally, be allowed upon all stamp duties, and upon all fines accruing thereupon, which shall be collected and accounted for by them, respectively, a commission of one and a half per centum. And the allowances aforesaid shall extend to the duties and fines which have been heretofore, or may be hereafter collected and accounted for, Repealed by act of April 6, 1802.in manner aforesaid, in pursuance of the act, intituled “An act laying duties upon stamped vellum, parchment and paper,” as well as to all duties and fines authorized by this act.

Approved, February 28, 1799.