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y "An act increasing temporarily the duties on imports, or other purposes," approved July 14, 1862, section 95 o amended that an instrument issued, unstamped, before ary 1, 1863, was not thereby rendered invalid; provided, ver, that no such instrument could be used as evidence in until stamped, and until the holder thereof had proved e court that he had paid to the collector or deputy colof the district the sum of five dollars. (U. S. Stat. at L. 561, §24.) This section of the act of July 14 is repealed e amendatory act of December 25, 1862, which enacts that strument issued, without stamp, before March 1, 1863, is for that reason, invalid and of no effect; provided, how

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that no instrument requiring a stamp, or any copy thereof, shall be used as evidence in court, until stamped, and the stamp properly erased. And the person desiring to use any instrument as evidence, or his agent or attorney, may affix the stamp in the presence of the court. (Act of Dec. 25, '62, § 5, p. 299.) Congress, in reordering unstamped documents valid, issued prior to January 1, 1863, only contemplated affording necessary relief to such as were unable to procure stamps; and did not contemplate doing away with penalties for their omission. If an unstamped instrument (which, if issued before January 1, 1863, is rendered valid by the act of July 14) should be needed in court as evidence, the party using it would be subjected to an expense of $5 in addition to the cost of the stamp required upon the instrument. (Com'r Boutw., N. Y. Trans., Oct. 28, '62.)

By the act of March 3, 1863, the time when instruments are to be deemed invalid, unless stamped, is extended from March 1 to June 1, 1863. (§ 16, p. 286, infra.)

ARTICLE 2.-SUPPLY OF STAMPS-SPOILED STAMPS.

The commissioner of internal revenue is authorized to supply collectors, deputy collectors, postmasters, stationers, or any other persons, at his discretion, with adhesive stamps or stamped paper, upon the payment, at the time of delivery, of the amount of duties said stamps or stamped paper represent, and may allow five per cent as discount to the collectors, postmasters, stationers, or other purchasers; provided that no commission shall be allowed on any sum or sums so sold or supplied less than $50. (§ 102.)

The following commission will be allowed:

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The commissioner may, from time to time, make regulations for the allowance of such stamps as may have 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 may be made either by giving other stamps in lieu of the stamps so allowed for, or by repaying the amount or value, after deducting therefrom, in case of repayment, the sum of five per cent to the owner thereof (§ 102). See Appendix V., p. 309.

ARTICLE 3.-STAMPS FOR PARTICULAR INSTRUMENTS.

By sections 96 and 97 it is provided that stamps for particular instruments are not to be used for any other, and, if so used, are of no avail.

These sections are, however, modified by the amendatory act of December 25, which enacts

That no instrument, &c., required to be stamped, shall be deemed invalid and of no effect for the want of the particular kind or description of stamp designated for and denoting the duty charged on any such instrument, provided a legal stamp, or stamps, denoting a duty of equal amount, shall have been duly affixed and used thereon; provided, that the provisions of this section shall not apply to any stamp appropriated to denote the duty charged on proprietary articles. (Act of Dec. 25, '62, § 3, p. 299.)

Thus, insurance stamps can be used on a certificate of stock, or note stamps on a mortgage.

ARTICLE 4.-STAMPS-HOW AND BY WHOM AFFIXED. The person who makes, signs, and issues the instrument, is the only person who is authorized to affix the stamp required by the law; and the person who makes, signs, and issues, &c., without affixing the stamp, incurs the penalty, and is liable to prosecution, therefor, and the instrument is invalid in conse quence of such neglect. (Decis. No. 34.)

The commissioner decides that, when the maker of a docu

ment neglects to put on the required stamp, it will not do for し

the party receiving the same to affix the stamp, and cancel it,

but it must be returned to the maker for him to do it. (Com'r Boutw., N. Y. Trans., Oct. 31, '62.)

Whenever an instrument is executed by several parties acting jointly, one stamp only is required, which may be affixed and canceled by either of the parties. (Id., N. Y. Trib., Jan. 7, '63.)

In stamping instruments requiring stamps, two or more of a smaller denomination may be used in numbers sufficient to amount to the sum of the stamp required. (Id., Decis. No. 30.)

All papers, except bills of exchange, made and issued in foreign countries, which are to have effect in the United States, and which, if made and issued in the United States, would require a stamp, must be stamped, and the stamp canceled by the maker at the time and place of issue.

This practice conforms to the English system in that particular. (Com'r Boutw., N. Y. Trans., Jan. 2, '63.)

ARTICLE 5.-PENALTY FOR NOT USING STAMPS.

If any person "make, sign, issue, or cause to be made, signed, or issued, any instrument, document, or paper, of any kind," without a stamp, the penalty is $50; and the instrument or paper is to be deemed invalid and of no effect (§ 95). But see statement of amendment of this section in section 1,‹ above.

Bills, notes, &c.-The penalty for making and issuing, or accepting or paying, an unstamped bill of exchange, draft, order, or promissory note, for the payment of money, requiring a stamp, with design to evade the duty, is $200 in each (§ 100.)

case.

ARTICLE 6.-CANCELING STAMPS.

The person using or affixing the stamp must cancel the same by writing thereon the initials of his name, and the date of affixing it. (§ 99.)

The penalty for fraudulently neglecting to cancel and obliterate the stamp is $50 forfeiture. (16.)

An exception is made in the case of stamps on proprietary articles.

See PROPRIETARY ARTICLES, infra.

gums or substances, a duty of five per centum, ad valorem, is imposed; to be paid monthly. (§ 75.)

WHALE OIL.

Whale oil is exempted from all taxation. (8 75.)

See PAINTS, supra.

WHITE LEAD.

WILLOW.

All manufactures of willow, wholly or in part, not otherwise provided for, are subject to a duty of three per cent, ad valorem. (§75.)

WINE.

[Duty, five cents per gallon.]

On wine, made of grapes, five cents per gallon is imposed; the duty to be paid monthly, on the amount made and sold. (875.)

WOOD.

All manufactures of wood, wholly or in part, not otherwise provided for, are dutiable at three per cent, ad valorem. (875.)

WOOL.

All manufactures of wool, wholly or in part, not otherwise provided for, are subject to three per cent ad valorem duty. (§ 75.)

WORSTED.

All manufactures of worsted, in whole or in part, not otherwise provided for, are dutiable at three per cent, ad valorem. (§ 75.)

YACHTS.

[Duty, from $5 and upwards.]

Pleasure racing vessels, known as yachts, whether by sail or steam, are subject to the following rate of duty:

On vessels valued under $600 ....

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$5.00

66 above $600 and not above $1,000... 10.00

For each additional $1,000 in value

10.00

For construction of section 77, concerning the duty on carriages, billiard tables, plate, and yachts, see CARRIAGES,

supra.

The duty is to be paid yearly, and returns to be rendered to the assistant assessor. The return need not be verified.

ZINC.

The duty on all manufactures of zinc, in whole or in part, not otherwise provided for, is three per cent, ad valorem. (75.)

OXYD OF ZINC.

Oxyd of zinc is subject to a duty of 25 cents per 100 pounds.

See PAINTS, supra.

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