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Important Supplementary Revenue Act

Important Supplementary Revenue Act image
Parent Issue
Public Domain
OCR Text

Be it enaoted by Mío Senate and [Fouse of Representativos cf tlíe United Stites df Aiuonca in (Jo-ngress assembled, That tlio a.ssess rs, ftsnisstant nssesaors, collectors and cluputy collectors, nppoiiited, o who mi y be a pointed, under tlia pro visioiis ot' au act entitled "Ao aot to pro vide in.ternul rev'euue to support the Gov ernmentaud to pny interest ou the public dabt, ' approved July first, one thouaam eight hundred and sixty-two, and all sub sequcnt acts in relation thereto whieb. have been or niay be enacted, are bei'üby authorized and ewpowered to administei nath3 or affirmations in all cases where the sam-o are or may be required by the acts as aforcsaid : Provided, That 'io fees shall bj charged orallowed therefor Sec 2 And be ie further enaeted That tlie Ooinmissioner ot' Internal liev etiue 5!ju11 be authorized and einpowered' ud hen'by is authorized and empowerec to furnish und sapplj the assistant treas urers of the United States at San Fran cisco, State ot' California, and Portland State of Orogori, with adhesive st-amps or stamped paper, velluiu or parchment, ac oordmg to the provisions of the Iuterua lievenue law.s referred to in the precediug section utider such regulations anc conditions as he may from time to time prescribe, and without requiring payment in advance therefor, anything in existing ]aws to the coutrary cotwitlistandiug Provided, That no greater commission shaü be allowed than is qovv provided for Kj law. Sec. 3. And be it further enacted That no instrument, document, writing or paper of any deseription, required by law to be stamped, eball be deemed or held iuvalid and of no effect, for the wanl of the particular kiud or description o: stamp de.siL;iiated for and denoting the duty obarged on any suoh instrument document, writing, or paper, provided a legal stamp, or stamps, denoting a duty of equal amount, shall liave been duly affixed and used tbereon: Provided, That the provisions of th is section shall noi apply to any stamp appropriated to de sote the duty eharged ou proprietary artie-lea Sec 4. And be it further cnacted, That all official instrumonts, documenta, and papers, issu-ed or used by the officers of the United States Government shall be, and hcreby are, exempt frora duty. Sec. 5. And be it further enaoted, That the ninety-fifth seetion of an act entitled "An aot to provide ruternal revenue to support the Government and to pay interest on the public debt," approved July firs:, one thousand eight Lundred and sixty-two, be so amended that no instrument, document or paper, made, signed, or issued, prior to the.first day of March, A. D one thousand eight huudred and sixty three, without being duly stamped, or havDg thereon au adhesive stamp to denote the duty iroposed thereon, shall, for that cause, be deeined' invalid and of no efFeot ; Provided, That no instrument, document, writing, or paper, required by lavv to be stamped, signed, or issued, without being duly stamped prior to the day aforesaid, or any copy thereof, shall be admitted or used as evidence in any court, until a legal stamp or stamps, denoting the amount of duty eharged ihereon, shall have bceu affixed thereto, or used thereon, and the iuitials of the person using or affixing the same, togethor with the date when tte same is 80 used or affixed, shall have been placed thereon by such person. And the person desiring to use any such instrument, document, writing, or paper, as evidence. ot nis ageit or attorney, is authonzed in the preseDoe of the court to stamp the same, as hereinbefore providod. And seotion twenty-four of an act enlitled "An act increasiug, temporarily, tlie duties on imports, and for other, pui-poses," approved July fourteen, one thousand eight hundred and sixty-two, is hereby repealed. Approved December 25, 18G2. SKw pdúpa


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