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United States Statutes at Large/Volume 2/6th Congress/1st Session/Chapter 31

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April 23, 1800.
Chap. XXXI.—An Act to establish a general Stamp Office.

Repealed by Act of April 6, 1802, ch. 19.
Superintendent of stamps to be appointed.
His duty.
1801, ch. 20.
Section 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That there shall be appointed an officer to be denominated superintendent of stamps, whose duty it shall be to superintend the stamping and marking of all vellum, parchment, and paper; to distribute the same among the officers who are, or shall be authorized to secure and collect the duties thereupon, and to keep fair and true records and accounts of his proceedings; which said officer, so to be appointed, shall be subject to the superintendence, control, and direction of the treasury department, according to the respective authorities and duties of the officers thereof; and shall, for the better execution of the duties and trusts in him reposed, observe and execute such directions as he shall, from time to time, receive from said department.

His office to be held at the seat of government.
His allowance.
Privilege of franking.
Sec. 2. And be it further enacted, That the said superintendent shall hold his office at the seat of government of the United States, and shall be allowed as a compensation for his services the sum of two thousand dollars annually, to be paid quarter-yearly at the treasury of the United States; and shall also be allowed the necessary expenses of office rent, fuel, printing and packing, and of procuring books and stationery for the use of his office, and that all letters and packages to and from him shall be free of postage.

Allowance of clerks.Sec. 3. And be it further enacted, That the said superintendent shall, with the approbation of the principal officer of the treasury department, employ such number of clerks and other assistants in his office as shall be found necessary; and shall apportion and vary the compensation to each, in such manner as the services rendered by each shall in his judgment require: Provided, that the whole amount of the compensations to said clerks and assistants shall not exceed two thousand five hundred dollars annually.

He shall give bond.Sec. 4. And be it further enacted, That the said superintendent shall, within three months after entering upon his office, give bond with sureties for the true and faithful execution thereof, and for the settlement of his accounts at the periods which shall be prescribed by the proper officers at the treasury department, in the sum of ten thousand dollars, which bond shall be approved by the comptroller of the treasury, and kept in his office to be by him put in suit for the benefit of the United States, upon any breach of the conditions thereof.

Certain powers of the supervisors to cease after six months notice.
Sec. 5. And be it further enacted, That from and after the establishment of the office aforesaid at the seat of government, and after six months’ notice of the new stamps hereby directed to be prepared and issued; which notice shall be given by the Secretary of the Treasury, in the manner directed by the tenth section of the act, intituled “An act laying duties on stamped vellum, parchment, and paper,”Vol. i. 527. so much of the act or acts heretofore passed, as empower and require the supervisors of the revenue to stamp or mark any vellum, parchment, or paper, shall cease and determine.

Manner of legalizing an instrument not stamped or improperly stamped.Sec. 6. And be it further enacted, That if any deed, instrument, or writing whatever, charged by law with the payment of duty, shall have been, or shall be written or printed, by any person or persons whomsoever, upon vellum, parchment, or paper not stamped or marked according to law, or upon vellum, parchment, or paper, stamped or marked at a lower rate of duty than is by law required for such deed, instrument, or writing; then and in every such case, it shall be lawful for the person or persons holding such deed, instrument, or writing, within twelve calendar months after the time of giving notice as aforesaid, or within six calendar months after the execution of such deed, instrument, or writing, to pay to the collector of the revenue within whose collection district such person or persons shall reside, the duty chargeable by law on such deed, instrument, or writing, together with ten dollars in addition to such duty, which duty and additional sum of ten dollars, such collector is hereby authorized and required to receive, and without fee or reward to endorse a receipt therefor under his hand and seal, upon some part of such deed, instrument or writing, which deed, instrument or writing so endorsed, it shall then be lawful for such person or persons to produce to the surveyor of the revenue within whose assessment district such person or persons shall reside, which surveyor thereupon shall certify under his hand and seal, and upon some part of the said deed, instrument or writing, that the same so endorsed as aforesaid has been produced to him, and that the said endorsement is in his belief genuine; after which said endorsement and certificate, and not otherwise, such deed, instrument or writing, shall be to all intents and purposes as valid and available, as if the same had been or were stamped, counterstamped, or marked as by law required, any thing in any act to the contrary notwithstanding.

Duty of the Collectors and Surveyors of the revenue herein.Sec. 7. And be it further enacted, That every collector of the revenue shall keep a separate account of all monies by him received in manner last aforesaid, and shall at such times as the Secretary of the Treasury shall direct, transmit the said account together with such monies, and a memorandum of all receipts by him endorsed in manner aforesaid, to the supervisor of the district, or the inspector of the survey, as the case may be; and that every surveyor of the revenue shall, at such time as the Secretary of the Treasury shall direct, transmit to the said supervisor or inspector, as the case may be, a true copy of all certificates given by him as aforesaid, and of the receipts respectively certified, and thereupon such surveyor shall be entitled to receive from the supervisor or inspector fifty cents for every such certificate by him signed as aforesaid.

Penalty on forging or uttering receipts or certificates directed by the sixth section.
Vol. i. 527.
Sec. 8. And be it further enacted, That if any person, with intent to defraud the United States of any sum of monies directed to be paid by this act, or of any of the duties or duty laid by the act, intituled “An act laying duties on stamped vellum, parchment, and paper,” shall counterfeit or forge, or cause or procure to be counterfeited or forged, any of the certificates, receipts or endorsements, provided for and directed by the sixth section of this act, or shall utter, pass away, vend or offer in evidence, in any court of justice, any such forged or counterfeit receipt, certificate or endorsement, knowing the same to be forged or counterfeit, then every such person so offending, and being thereof convicted in due form of law, shall be adjudged guilty of misdemeanor, and shall be subject to be fined in any sum not exceeding one thousand dollars, and to be imprisoned for any term not exceeding seven years.

Mode of procuring stamps to the blank vellum, &c. of individuals.Sec. 9. And for the convenience of those persons who may be inclined to have their own vellum, parchment, and paper stamped or marked, Be it further enacted, that when any person or persons shall deposit any vellum, parchment, or paper, at the office of any supervisor, accompanying the same with a list, which shall specify the number and denomination of the stamps or marks which are to be thereto affixed, it shall be the duty of the said supervisor to transmit the same to the stamp-office at the seat of government, where such paper, parchment and vellum shall be properly marked or stamped, and forthwith sent back to the said supervisor, who shall thereupon collect the duties and deliver the vellum, parchment, and paper, pursuant to the order of the person from whom it was received.

Vellum, &c. to be counterstamped.Sec. 10. And be it further enacted, That all vellum, parchment, and paper, to be stamped or marked at the said office, shall, before it is delivered for sale, use, or distribution, be carried from the said office to the office of the commissioner of the revenue, and be there counterstamped or marked, under the direction of the said commissioner, and in such manner as the Secretary of the Treasury shall devise and direct; and after being so counterstamped or marked, shall be returned to the office of the superintendent of stamps, to be by him distributed according to the true intent and meaning of this act, of all which vellum, parchment, and paper, so sent to be counterstamped or marked, and so returned to the office of the superintendent aforesaid, an account shall be kept by the commissioner of the revenue, and from time to time returned to the proper officers of the treasury department.

Penalty on forging stamps, &c.Sec. 11. And be it further enacted, That if any person or persons, with intent to defraud the United States of any of the duties or duty laid by the act, entitled “An act laying duties on stamped vellum, parchment and paper,” or by any act or acts for amending the same, shall counterfeit or forge, or shall cause or procure to be counterfeited or forged, or shall knowingly or wilfully aid or assist in counterfeiting or forging any stamp, counterstamp, or mark, which shall be provided or made in pursuance of this act, or shall counterfeit or resemble, or shall knowingly and wilfully aid or assist in counterfeiting or resembling, or shall cause to be counterfeited or resembled, the impression of any such stamp, counterstamp or mark, upon any vellum, parchment, or paper, or shall knowingly or wilfully utter, vend, or sell, or offer in evidence in any court of justice any vellum, parchment, or paper, with such counterfeit mark or impression thereon, or shall privately or fraudulently use any stamp, counterstamp, or mark directed or allowed to be used by this act, then every such person so offending, and being thereof convicted in due form of law, shall be adjudged guilty of a misdemeanor, and be subject to be fined in any sum not exceeding one thousand dollars, and imprisoned for any time not exceeding seven years.

Approved, April 23, 1800. Statute Ⅰ.