100 SIXTY-NINTH CONGRESS. Sass. I. Cu. 27. 1926.
- 2}* '““*’· (b) Manufactures or im rts and sells or offers for sale or
¤¤I3?:llyli»¢¢il¤il¤p€.<lilm($i causes to be manufactured oliciin rted andlsold, or offered for sale, any playing cards, package, or {mr article without the full amount USM Mmmm of tax ing duly paid; m.,st§mps. ' ’ (c) Makes use 0 any adhesive stamp to denote any tax imposed by tnis title without canceling or obliterating such stamp as pre- Pmmhy scribed in section 804; ` Is guilty of a misdemeanor and upon conviction theieof shall Om Q pagia fine of not more than $100 for each offense. F °;°l°"T°“‘ nc. 803. Whoever-
- ,,g,'§,`L_K.€§`,§,¥,'sl°m°v` (a) F raudulently cuts, tears, or removes from any vellum, parch-
ment, paper, instrument, writing, package, or article, upon which any tax is imposed b this title, any adhesive stamp or t e impres- sion of any stamp, die, plate, or other article provided, made, or R um mm used in Bpursuance of this title; ° K p8' (b) raudulently uses, joins, fixes, or places to, with, or upon any vellum, parchment, paper, instrument, writing, ackage, or article, upon which any tax is im ·d by this title, (1)) any adhe- sive stamp, or the impression of any stam , die, plate, or other article, which has been cut, torn, or removed ¥rom any other vellum, parchment, paper, instrument, writing, package, or article, upon ,,,E,‘§;,§f ‘“’“m"‘°“° wh.ich any tax is imposed by this title; or (2) any adhesive stam or the impression of any stamp, die, plate, or other article of insullilj Counterfeits etc. . . . ’ cient value; or (3) any forged or counterfeited stamp, or the im- presiion of any forged or counterfeited stamp, die, p ate, or other artic e; ,,f,$,,‘Q‘°§,§.““,;,,,,'§,§‘},;5 (c) Willfully removes, or alters the cancellation or defacing um marks of, or otherwise prepares, any adhesive stamp, with intent to use, or cause the same to be used, after it has been already used, or knowingly or willfully buys, sells, oifers for sale, or gives away, any such washed or restored stamp to any person for use, or know- mod ingly uses the same; ,,,§%§',,, wkmwi ( ) Knowin ly and without lawful excuse (the burden of proof ‘¤¤'¥· of such excuse ieing on the accused) has in possession any washed, restored, or altered stamp, which has been rimoved from lany vellum, rchment a r instrument writin ac age, or artic e· P°m°hm°°°f°r' pals guiityldl lzmiifisdemeanorfand upgiilbonviction shall be, punished b a fine of not more than $1,000, or by imprisonment for not more tlzan five years, or both, and any such reused, canceled, or coimterfeit stamp and the vellum, parchment, document, paper, package, or °,§°"°“"‘° °‘°’“°’°°* artic e upon which it is placed or impressed shal be orfeited to the United States. ,,,,I},{°°"°" °‘ °“"°°“°‘ Sno. 804. Whenever an adhesive stamp is used for denoting any tax imposed by this title, except as hereinafter provided, the person using or ailixing the same shal write or stamp or cause to be written or stamped thereupon the initials of his or its name and the date _ upon which the same is attached or used, so that the same may not (,{‘{,",,'°,,,,,,,,,_,,,,,,,,,,. again be used: Pmmded, That the Commissioner may prescribe ind- such other method for the cancellation of such stamps as he may deem e%pedient. I » ,,,f,§,f,{’°""°“ °' Sno. 05. (a) The Commissioner shall cause to be prepared and distributed forthe payment of the taxes prescribed in this title suit- able stamps denoting the tax on the document, articles, or thing to M°°‘°d °‘“m‘i”“‘ which the same may be ailixed, and shall prescribe such method for the aHixing of said stamps in substitution for or in addition to the method provided in this title, as he may deem exppdient. apgggmgjgggggj » (b) All internal revenue laws relating to t e assessment and orc col ection of taxes are hereby extended to and made a part of this title, so far as applicable, for the purpose of collecting stamp taxes
