30 June 1864. cases. ments may be or note, not being stamped according to law, shall be deemed invalid and of no effect: (a) Provided, That the title of a purchaser of land by deed duly stamped, shall Title not to be de not be defeated or affected by the want of a proper stamp on any deed conveying said feated in certain land by any person from, through or under whom his grantor claims or holds title: And provided further, That hereafter, in all cases where the party has not affixed to How instruany instrument the stamp required by law thereon, at the time of making or issuing stamped after the said instrument, (b) and he or they, or any party having an interest therein, shall being issued. be subsequently desirous of affixing such stamp to said instrument, or if said instrument be lost, to a copy thereof, he or they shall appear before the collector of the revenue of the proper district, who shall, upon the payment of the price of the proper stamp required by law, and of a penalty of fifty dollars, and where the whole amount of the tax denoted by the stamp required shall exceed the sum of fifty dollars, on payment also of interest, at the rate of six per centum on said tax from the day on which such stamp ought to have been affixed, affix the proper stamp to such instrument or copy, and note upon the margin thereof the date of his so doing, and the fact that such penalty has been paid; and the same shall thereupon be deemed and held to be as valid, to all intents and purposes, as if stamped when made or issued: And provided When penalty further, That where it shall appear to said collector, upon oath or otherwise, to his may be remitted. satisfaction (c) that any such instrument has not been duly stamped at the time of making or issuing the same, by reason of accident, mistake, inadvertence, or urgent necessity, and without any wilful design to defraud the United States of the stamp, or to evade or delay the payment thereof, then and in such case, if such instrument, or, if the original be lost, a copy thereof duly certified by the officer having charge of any records in which such original is required to be recorded, or otherwise duly proven to the satisfaction of the collector, shall, within twelve calendar months after the first day of August 1866, or within twelve calendar months after the making or issuing thereof, be brought to the said collector of revenue to be stamped, and the stamp tax chargeable thereon shall be paid, it shall be lawful for the said collector to remit the penalty aforesaid, and to cause such instrument to be duly stamped. (d) And when Effect thereof. the original instrument, or a certified or duly proved copy thereof, as aforesaid, duly stamped so as to entitle the same to be recorded, shall be presented to the clerk, register, recorder or other officer having charge of the original record, it shall be lawful for such officer, upon the payment of the fee legally chargeable for the recording thereof, to make a new record thereof, or to note upon the original record the fact that the error or omission in the stamping of said original instrument has been corrected pursuant to law; and the original instrument or such certified copy, or the record thereof, may be used in all courts and places, in the same manner and with like effect as if the instrument had been originally stamped: And provided further, That in all cases where the party has not affixed the stamp required by law upon any instrument made, signed or issued, at a time when and at a place where no collection district was established, it shall be lawful for him or them, or any party having an interest therein, to affix the proper stamp thereto, or if the original be lost, to a copy thereof; and the instrument or copy to which the proper stamp has been thus affixed prior to the first day of January 1867, and the record thereof, shall be as valid, to all intents and purposes, as if stamped by the collector in the manner herein before provided. (e) But Intermediate no right acquired in good faith, before the stamping of such instrument or copy affected. thereof, and the recording thereof, as herein provided, if such record be required by law, shall in any manner be affected by such stamping as aforesaid.(g) rights not to be Ibid. 159. be stamped before payment. 340. The acceptor or acceptors of any bill of exchange or order for the payment of any sum of money, drawn or purporting to be drawn in any foreign country, but paya- Foreign bills to ble in the United States, shall, before paying or accepting the same, place thereupon a stamp, indicating the duty upon the same as the law requires for inland bills of exchange or promissory notes, and no bill of exchange shall be paid or negotiated without such stamp; and if any person shall pay or negotiate, or offer in payment, or receive or take in payment any such draft or order, the person or persons so offending shall forfeit the sum of two hundred dollars. Ibid. 160. 341. No stamp duty shall be required on powers of attorney or any other paper what instrurelating to applications for bounties, arrearages of pay or pensions, or to the receipt ments to be exthereof, from time to time, or upon tickets or contracts of insurance, when limited to empt from stamp (a) No instrument is rendered void, by the omission of a stamp, unless done with intent to evade the provisions of the act." Corry National Bank v. Rouse, 13 Pitts. L. J. 280; s. c. 3 Int. R. Rec. 31. The act does not render an unstamped deed absolutely inoperative, except as a matter of evidence. Tripp v. Bishop, 56 Penn. St. 424. (b) See Gibson v. Hibbard, 13 Mich. 214. (c) The collector is the exclusive judge of the intent with duty. which the stamp was omitted. Corry National Bank v. Rouse, 13 Pitts. L. J. 280; s. c. 3 Int. R. Rec. 31. (d) When this is done, the instrument is valid. Corry National Bank v. Rouse, 13 Pitts. L. J. 280; s. c. 3 Int. R. Rec. 31. Cooke v. England, 27 Md. 14. (e) See Dowler v. Cushwa, 27 Md. 354. 30 June 1864. Ibid. 161. Who to be supplied with stamps. Commissious thereon. Allowance for stamps rendered useless, &c. "accidental” (a) injury to persons ** ; nor on certificate of the measurement or weight of animals, wood, coal or "hay;" (a) nor on deposit notes to mutual insurance companies for insurance upon which policies subject to stamp duties have been or are to be issued; nor on any certificate of the record of a deed or other instrument in writing, or of the acknowledgment or proof thereof by attesting witnesses; nor to any endorsement of a negotiable instrument, or on any warrant of attorney accompanying a bond or note, when such bond or note shall have affixed thereto the stamp or stamps denoting the duty required; and whenever any bond or note shall be secured by a mortgage, but one stamp shall be required to be placed on such papers: Provided, That the stamp duty placed thereon shall be the highest rate required for said instruments, or either of them. 342. The commissioner of internal revenue be and is hereby authorized to sell to and supply collectors, deputy-collectors, postmasters, stationers or any other persons, at his discretion, with adhesive stamps or stamped paper, vellum or parchment, as herein provided for, in amounts of not less than fifty dollars, upon the payment, at the time of delivery, of the amount of duties said stamps, stamped paper, vellum or parchment so sold or supplied, represent; and may allow upon the aggregate amount of such stamps as aforesaid, the sum of not exceeding five per centum as commission to the collectors, postmasters, stationers or other purchasers; but the cost of any paper, vellum or parchment shall be paid by the purchaser of such stamped paper, vellum or Discount on pro- parchment, as aforesaid: Provided, That any proprietor or proprietors of articles named prietary stamps. in schedule C, who shall furnish his or their own die or design for stamps, to be used especially for his or their own proprietary articles, shall be allowed the following commission, namely: on amounts purchased at one time, of not less than fifty nor more than five hundred dollars, five per centum; on amounts over five hundred dollars, ten per centum. The commissioner of internal revenue may, from time to time, make regulations, upon proper evidence of the facts, for the allowance of such of the stamps issued under the provisions of this act as may have been spoiled, destroyed 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 shall 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 centum to the owner thereof; but no allowance shall be made in any case, until the stamps so spoiled or rendered useless shall have been returned to the commissioner of internal revenue, or until satisfactory proof has been made showing the reason why said stamps cannot be so returned: Provided, That the commissioner of internal revenue may, from time to time, furnish, supply and deliver to any manufacturer of friction or other matches, cigar-lights or wax tapers, a suitable quantity of adhesive or other stamps, such as may be prescribed for use in such cases, without prepayment therefor, on a credit not exceeding sixty days, requiring in advance such security as he may judge necessary to secure payment therefor to the treasurer of the United Suits on bonds, States, within the time prescribed for such payment. And upon all bonds or other secu What stamps may be sold on credit. &c. Ibid. 182. Collector to destrument is liable to stamp. such cases. rities taken by said commissioner, under the provisions of this act, suits may be maintained by said treasurer, in the circuit or district court of the United States in the several districts where any of the persons giving said bonds or other securities reside or may be found, in any appropriate form of action. 343. It shall be lawful for any person to present to the collector of the district, subject to the rules and regulations of the commissioner of internal revenue, any instrument cide whether in- not previously issued or used, and require his opinion whether or not the same is chargeable with any stamp duty; and if the said collector shall be of opinion that such instrument is chargeable with any stamp duty, he shall, upon the payment therefor, Special stamp for affix and cancel the proper stamp; and if of the opinion that such instrument is not chargeable with any stamp duty, or is chargeable only with the duty by him designated, he is hereby required to impress thereon a particular stamp, to be provided for that purpose, with such words or device thereon as he shall judge proper, which shall denote that such instrument is not chargeable with any stamp duty, or is chargeable only with the duty denoted by the stamp affixed; and every such instrument upon which the said stamp shall be impressed, shall be deemed to be not chargeable, or to be chargeable only with the duty denoted by the stamp so affixed, and shall be received in evidence in all courts of law or equity, notwithstanding any objections made to the same by reason of it being unstamped, or of it being insufficiently stamped. 344. No deed, instrument, document, writing or paper required by law to be stamped, which has been signed or issued without being duly stamped, or with a deficient stamp, (a) So amended by act 3 March 1865. 13 Stat. 482. be admitted in nor any copy thereof, shall be recorded, or admitted or used as evidence in any court (a) 30 June 1884. until a legal stamp or stamps, denoting the amount of tax, shall have been affixed Unstamped inthereto, as prescribed by law: Provided, That any power of attorney, conveyance or struments not to document of any kind, made or purporting to be made in any foreign country, to be evidence. used in the United States, shall pay the same tax as is required by law on similar Instruments exeinstruments or documents when made or issued in the United States; and the party to countries to be whom the same is issued, or by whom it is to be used, shall, before using the same, stamped. affix thereon the stamp or stamps indicating the tax required.(b) 345. All the provisions of this act relating to dies, stamps, adhesive stamps and stamp duties shall extend to and include (except where manifestly impracticable) all the articles or objects enumerated in schedule marked C, subject to stamp duties, and apply to the provisions in relation thereto. cuted in foreign Ibid. 164. Provisions in relation to stamps, &c., to include proprietary articles. Ibid. 165. Penalty for making or selling proprietary arti cles, without Ibid. 166. stamps with tent. 346. If any person, firm, company or corporation shall make, prepare and sell, or remove for consumption or sale, drugs, medicines, preparations, compositions, articles or things, including perfumery, cosmetics, lucifer or friction matches, cigar-lights or wax tapers and playing-cards, and also including prepared mustards, preserved meats, fish, shell-fish, fruits, vegetables, sauces, syrups, jams and jellies, when packed or sealed stamps. in cans, bottles or other single packages, whether of domestic manufacture or imported, upon which a duty or tax is imposed by law, as enumerated and mentioned in schedule C, without affixing thereto an adhesive stamp or label denoting the tax before mentioned, he or they shall incur a penalty of fifty dollars for every omission to affix such stamp.(c) 347. Every manufacturer or maker of any of the articles for sale mentioned in schedule C, after the same shall have been so made, and the particulars herein before Penalty for rerequired as to stamps have been complied with, who shall take off, remove or detach, or moving such cause, or permit or suffer to be taken off, or removed or detached, any stamp; or who fraudulent inshall use any stamp, or any wrapper or cover to which any stamp is affixed, to cover any other article or commodity than that originally contained in such wrapper or cover, with such stamp when first used, with the intent to evade the stamp duties; shall, for every such article, respectively, in respect of which any such offence shall be committed, be subject to a penalty of fifty dollars, to be recovered together with the costs thereupon accruing; and every such article or commodity as aforesaid shall also be forfeited. 348. Every maker or manufacturer of any of the articles or commodities mentioned in schedule C, as aforesaid, who shall sell, "expose for sale," (d) send out, remove or deliver any article or commodity, manufactured as aforesaid, before the duty thereon ing stamp duty. shall have been fully paid, by affixing thereon the proper stamp, as provided by law; or who shall hide or conceal, or cause to be hidden or concealed, or who shall remove or convey away or deposit, or cause to be removed or conveyed away from or deposited in any place, any such article or commodity, to evade the duty chargeable thereon, or any part thereof, shall be subject to a penalty of one hundred dollars, together with the forfeiture of any such article or commodity. Ibid. 167. Penalty for evad Ibid. 168. be manufactured 349. All medicines, preparations, compositions, perfumery, cosmetics, ** (d) cordials and other liquors manufactured wholly or in part of domestic spirits, intended for If intended for exportation, as provided for by law, in order to be manufactured and sold or removed, exportation. may without being charged with duty, and without having a stamp affixed thereto, shall, in bonded wareunder such rules and regulations as the secretary of the treasury may prescribe, be houses. made and manufactured in warehouses similarly constructed to those known and designated in treasury regulations, as bonded warehouses, class two: Provided, That such Bonds. manufacturer shall first give satisfactory bonds to the collector of internal revenue, for the faithful observance of all the provisions of law and the rules and regulations as aforesaid, in amount not less than half of that required by the regulations of the secretary of the treasury from persons allowed bonded warehouses. Such goods, when Removal for exmanufactured in such warehouses, may be removed for exportation, under the direction portation. of the proper officer having charge thereof, who shall be designated by the secretary of the treasury, without being charged with duty, and without having a stamp affixed thereto. Any manufacturer of the articles aforesaid, or of any of them, having such Materials may be bonded warehouse, as aforesaid, shall be at liberty, under such rules and regulations as the secretary of the treasury may prescribe, to convey therein any materials to be used in such manufacture which are allowed by the provisions of law to be exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands and labels for the preparation, putting up, and export of the said manufactured articles; and every article so used shall be exempt from the payment of stamp and excise duty by such manufacturer. Articles and materials so to be used may be trans (a) This does not include the state courts. Carpenter v. Snel ling, 97 Mass. 452; Craig v. Dimock, 9 Int. R. Rec. 129. Congress has no power to establish rules of evidence for the state courts. State v. Rash, 15 Pitts. L. J. 61. See Hallock v. Jaudin, 34 Cal. 167. Beebe v. Hatton, 47 Barb. 187. Howe e. Carpenter, VOL. II.-25 53 Barb. 385. (b) So amended by act 13 July 1866. removed thither. 14 Stat. 143. 30 June 1864. ferred from any bonded warehouse in which the same may be, under such regulations as the secretary of the treasury may prescribe, into any bonded warehouse in which such manufacture may be conducted, and may be used in such manufacture, and when so used, shall be exempt from stamp and excise duty; and the receipt of the officer in charge, as aforesaid, shall be received as a voucher for the manufacture of such articles. Any materials imported into the United States may, under such rules as the secretary of the treasury may prescribe, and under the direction of the proper officer, be removed in original packages from on shipboard, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such manufacture may be carried on, for the purpose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. No article so removed, nor any article manufactured in said bonded warehouse, shall be taken therefrom, except for exportation, under the direction of the proper officer having charge thereof, as aforesaid, whose certificate, describing the articles by their marks, or otherwise, the quantity, the date of importation, the name of vessel, with such additional particulars as may, from time to time, be required, shall be received by the collector of customs, in Superintendence cancellation of the bonds, or return of the amount of foreign import duties. All labor performed and services rendered under these regulations shall be under the supervision of an officer of the customs, and at the expense of the manufacturer. of labor. Ibid. 169. ed manufac turers. 350. Any person who shall offer or expose for sale any of the articles named in Who to be deem- schedule C, or in any amendments thereto, whether the articles so offered or exposed are imported or are of foreign or domestic manufacture, shall be deemed the manufacturer thereof, and subject to all the duties, liabilities and penalties imposed by law in regard to the sale of domestic articles without the use of the proper stamp or stamps denoting the tax paid thereon, and all such articles imported, or of foreign manufacture, shall, in addition to the import duties imposed on the same, be subject to the stamp tax, respectively, prescribed in schedule C, as aforesaid: Provided, That when such imported articles, except playing-cards, lucifer or friction matches, cigar-lights and wax tapers, shall be sold in the original and unbroken package in which the bottles or other enclosures were packed by the manufacturer, the person so selling said articles shall not be subject to any penalty on account of the want of the proper stamp.(a) Ibid. 170. be supplied to collectors, &c., ment. 351. In any collection district where, in the judgment of the commissioner of internal When stamps to revenue, the facilities for the procurement and distribution of stamped vellum, parchment or paper, and adhesive stamps, are or shall be insufficient, the commissioner as without prepay aforesaid is authorized to furnish, supply and deliver to the collector and to the assessor of any such district, and to any assistant treasurer of the United States, or designated depositary thereof, or any postmaster, a suitable quantity or amount of stamped vellum, parchment or paper, and adhesive stamps, without prepayment therefor, and shall allow the highest rate of commissions allowed by law to any other parties purchasing the same, and may in advance require of any such collector, assessor, assistant treasurer Bond to be given. of the United States, or postmaster, a bond with sufficient sureties to an amount equal to the value of any stamped vellum, parchment or paper, and adhesive stamps, which may be placed in his hands and remain unaccounted for, conditioned for the faithful return, whenever so required, of all quantities or amounts undisposed of, and for the Collector to sup- payment monthly of all quantities or amounts, sold or not, remaining on hand. And it shall be the duty of such collector to supply his deputies with, or sell to other parties within his district who may make application therefor, stamped vellum, parchment or paper, and adhesive stamps, upon the same terms allowed by law, or under the regulations of the commissioner of internal revenue, who is hereby authorized to make such other regulations, not inconsistent herewith, for the security of the United States and the better accommodation of the public, in relation to the matters hereinbefore mentioned, as he may judge necessary and expedient. And the secretary of the treasury may, from time to time, make such regulations as he may find necessary, to insure the safe-keeping or prevent the illegal use of all such stamped vellum, parchment, paper and adhesive stamps. ply deputies. 3 Mar. 1865 13 Stat. 485. Matches, &c., may be trans warehouse. 11. 352. Lucifer or friction matches and cigar-lights and wax tapers may be transferred, without payment of duty, directly from the place of manufacture to a bonded warehouse established in conformity with law and treasury regulations; and upon the ferred to bonded execution of such transportation bonds or other security as the secretary of the treasury may prescribe, said bonds to be taken by the collector in the district from which such removal is made, may be withdrawn therefrom for consumption, after affixing the stamps thereto, as provided by the act to which this act is an amendment; or may be How withdrawn. removed therefrom for export to a foreign country, without payment of duty or affixing stamps thereto, in conformity with the provisions of the act aforesaid, relating to the (a) So amended by act 13 July 1866. 11 Stat. 144. removal of distilled spirits, all the rules and regulations and conditions of which, as 3 March 1865. far as applicable, shall apply to lucifer or friction matches, cigar-lights and wax tapers in bonded warehouse. And no drawback shall in any case be allowed upon any lucifer No drawback to or friction matches, cigar-lights or wax tapers, upon which any excise duty has been be allowed. paid or stamps affixed, either before or after they have been placed in bonded warehouse. 14 Stat. 151. ries not to be 353. Apothecaries who manufacture, for their own dispensation, and sales to consu- 13 July 1866 ? 12. mers and to physicians, the medicines compounded according to the United States or other national pharmacopoeias, or of which the full and proper formula is published in When apothecaany of the dispensatories now or hitherto in common use among physicians or apothe- deemed manucaries, or in any pharmaceutical journal now issued by any incorporated college of facturers. pharmacy, shall not be regarded as manufacturers under this act. But apothecaries and all other persons who manufacture for the dispensing and sales of others, or who make and advertise any article, medicinal or otherwise, simple or compound, with any special proprietary claim to merit, or to special advantage in use or effect, whether such claim be based on the properties, qualities, price or any other distinctive or distinguishing characteristic, whether real or pretended, of the articles so made and advertised, whether such article be or be not made according to the authorities above cited in this section, shall be regarded as manufacturers under this act. Ibid. 12. certain medical 354. No stamp tax shall be imposed upon any uncompounded medicinal drug or chemical, nor upon any medicine compounded according to the United States or other No stamp tax to national pharmacopoeia, or of which the full and proper formula is published in any be imposed on of the dispensatories now or hitherto in common use among physicians or apothecaries, preparations. or in any pharmaceutical journal now issued by any incorporated college of pharmacy, when not sold or offered for sale, or advertised under any other name, form or guise than that under which they may be severally denominated and laid down in said pharmacopoeias, dispensatories or journals as aforesaid; nor upon medicines sold to or for the use of any person, which may be mixed and compounded for said person according to the written receipt or prescription of any physician or surgeon. But nothing in this section shall be construed to exempt from stamp tax any medicinal articles, whether simple or compounded by any rule, authority or formula, published or unpublished, which are put up in a style or manner similar to that of patent or proprietary medicines in general, or advertised in newspapers or by public handbills, for popular sale and use, as having any special proprietary claim to merit, or to any peculiar advantage in mode of preparation, quality, use or effect, whether such claim be real or pretended. 14 Stat. 472. nalty on manu ing unstamped 355. If the manufacturer of any article upon which a tax is required to be paid by 2 March 1867 5. means of a stamp shall have sold or removed for sale any such articles, without the use of the proper stamp, in addition to the penalties now imposed by law for such sale or Additional peremoval, it shall be the duty of the proper assessor or assistant assessor, within a facturers, for sellperiod of not more than two years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make an assessment therefor, and certify the same to the collector; and the subsequent proceedings for collection shall be in all respects like those for the collection of taxes upon manufactures and productions. Schedule B. Duty. Provided, That if more than one appraisement, agreement or contract shall be any sum of 358. Bill of exchange (inland), draft, or order for the payment of any sum of money not exceeding one hundred dollars, otherwise than at sight or on demand, or any promissory note (except bank notes issued for circulation, and checks made and intended to be forthwith presented, and which shall be pre (a) A letter in the nature of a substantial instrument, cannot he used to evade the stamp law. Boyd v. Hood, 57 Penn. St. 98. Where an agreement is made in duplicate, and only one of them is stamped, it is a binding contract between the parties. Boudinaut v. Crawford, 22 Iowa 40. articles.j 30 June 1864. Agreements. 5 Bank checks, &c. Bills of exchange and promissory notes. (b) So amended by act 13 July 1866. 14 Stat. 145. Receipts for goods delivered to a common carrier for transportation, are not subject to a stamp duty. United States v. Baltimore and Ohio Railroad, 8 Int. R. Rec. 148; s. c. 16 Am. L. R. 757. Belger v. Dinsmore, 51 Barb. 69. |