482 THIRTY-EIGHTH CONGRESS. Sess. Il. Ch. 78. 1865. law, and of a penalty of fifty dollars, and, where the whole amount of the duty denoted by the stamp required shall exceed the sum of ififty dollars, on payment also of interest at the rate of six per cent. on said duty from the day on which such stamp ought to have been affixed, afiix the proper stamp to such instrument and note upon the margin of said instrument the date of his so doing, and the fact that such penalty has been paid, and such instrument shall thereupon be deemed and held to be as valid to all intents and purposes as if stamped when made or issued: And provided, P<>¤¤]fy may further, That where it shall appear to said collector, upon oath or other-
- ,i,;$,"‘g;°d wise, to his satisfaction that any such instrument has not been duly
° i 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 duty, or to evade or delay the payment thereof, then and in such case, if such instrument shall, within twelve calendar months after the making or issuing thereof, be brought to the said collector of revenue to be stamped and the stamp duty 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? Stamp duty not That section one hundred and sixty be amended by inserting before the '°‘!“"°d °"#&°· word “ injury " the word " accidental," and by striking out the words " while travelling; " also by striking out after the words " nor on certifi- Ante, p. 294. cntes " the word " or," and inserting in lieu thereof the word " of ;" and by striking out the words “ other articles," and inserting in lieu thereof the word " hay." That section one hundred and sixty-five be amended by striking out in Ame, p. 296. the proviso the words " act contained," and inserting in lieu thereof the word " section." That section one hundred and sixty-seven be amended by striking out the word " or " where it occurs the second time, and inserting after the word " sell" the words " expose for sale." Matches, &c., That section one hundred and sixty-eight be amended by striking out Eg;é*;é>‘;v’;_*;‘;l€ lu the words " lucifer or friction matches and cigar-lights or wax tapers." house, That section one hundred and sixty-nine be amended by inserting after the words “ who shall offer," the words " or expose ; " and by inserting Ame, P, 297. after the words " so of‘l`ered," the words " or exposed; " and by inserting in the proviso, after the words " imported articles," the words " except lucifer or friction matches, cigar-lights, and wax tapers." Receipts or ex That “Schedule B," preceding section one hundred and seventy-one, PMS ¤<>mP=*¤l¢¤· be amended in the paragraph marked “receipts," by inserting, after the A,,,,,_P_ 3gp_ word " property," the words " except receipts issued by any persons, firms, or companies doing business as an express or express company on the delivery of any property for transportation," and that “Schedule C," preceding section one hundred and seventy-one, be amended in all the para- Playing-cards. graphs concerning "playing-cards" by striking out, wherever it occurs, Ange, P, 302. the word " retail." Add at the end of the paragraph marked “ receipts," the following : “Pr0vided, That when two or more persons shall sign the Ame, p. 300. same receipt, one or more stamps, equal in value to the several stamps required by this act, may be affixed to said receipt in lieu of said several stamps? That “Schedule B," preceding section one hundred and seventy-one, be further amended by striking out the word " lease " in the proviso in the clause taxing "mortgages," &c;; and also by adding to said proviso Assignment of the following: "And provided further, That upon each and every assip· 1°‘“°· ment of any lease a stamp duty shall be required and paid equal to that imposed on the original instrument, increased by a. stamp duty on the consideration or value of the assignment equal to that imposed upon the conveyance of land for similar consideration or value." Dwwl»¤¤k· That section one hundred and seventy-one be amended by inserting before the words " refined coal-oil," the words " crude petroleum or rock-
