Page:United States Statutes at Large Volume 13.djvu/848

820 INDEX. Internal Revenue, (continued.) Internal Revenue, (continued.) stamp duties to be paid by party mak- stamps used to be highest of ing, &e., instrument, or for whose either instrument, .. 294 benefit it is made, , 292 commissioner to sell stamps to collecinstrumeuts not to be recorded without tors, postmasters, and others, 294 stamp, . . ... 292 live per cent. commission to he derecord to be void, and not admissi- ducted, . _ 294 ble in evidence, 292 commission to proprietors of propriestamps of equivalent value may be used, 292 tary articles furnishing their own except as to proprietary articles,. .. 292 stamps, ... . 294 official instruments, documents, &c., of commissioner to make allowance for United States, exempt from duty,.. . 292 stamps rendered useless, 294 penalty for iorging or counterfeiting, allowance. not to be made until &c., stamps or dies, . 292 stamps are returned, or proof for counterfeiting impression of made why they are not returned, 295 stamp or die on paper, &c., with certain stamps may be delivered on intent, &c., .. .. 292 credit, by giving security, .. 295 for stamping or marking paper with bonds taken as security may be put forged stamp or die, with intent, in suit, ... . 295 &c., .. . ... . 292 in certain districts, stamps may be defor uttering, or selling or attempting livered collector with out prepay- to do so, any paper with forged ment, . - ... . 297 stamp or die thereon, ... 292 collector to decide upon application of for using forged stamp, &c., know- any person, whether any instrument ingly, with intent to defraud, 292 is chargeable with any duty, 295 for fraudulently tearing or cutting to amx and cancel stamp, or impress off stamp, . 292 thereon a special stamp, .., 295 for wilfully removing cancelling instruments requiring to be stamped, marks from stamps, 292 heretofore made and not stamped, or for knowingly selling or buying, or having deficient stamp, not to be reexposing for sale, washed stamps, 292 corded or admitted in evidence withfor knowingly using washed stamps, out being stamped, ... . . 295 or preparing the same for second who may aihx and cancel such use, .. 292 stamps, ... 295, 481 for making note or instrument, and such instruments, if subsequently not mixing stamp, . 481 stamped, not to be deemed inpersons using certain stamps to cancel valid, . 295,482 them, . 293 powers of attorney and other documents, mode of cancellation, . 293 made in a foreign country, to be used penalty for fraudulently using stamp in the United States, to pay same duwithout defacing it, 293 ty as though made here, 295 proprietors of proprietary articles may person to whom they are issued, or furnish their own stamps, ... 293 by whom used, to affix stamp,. . 295 dies, &c., to be retained by com- provisions as to dies, stamps, &c., to apmissioner, . . . . . 293 ply, except, &c., to objects in schedule stamps to be so aihxed as to be de- C, 295, 296 strayed, . . . 293 drugs, cosmetics, perfumery, &e., not to forging or fraudulently using such be sold, or prepared for sale, without stamps, how punished, . 298 astamp, ..., 296 penalty for making, &c., bills of ex- penalty therefor, . 296 change, &c., or other instrument with- this provision not to apply to physiout stamps, with design to evade, < cians’ prescriptions, &c., 296 &c., . . . 293, 481 penalty on makers of drugs, medicinal instrument, bill, or note to be void, 293 preparations, &c., for removing, &c., acceptors of foreign bills ofexchange to stamps, with intent to evsde duplace stamps thereon, .. 294 ties, . . 296 bills not to be negotiated without for selling same without stamp, 296 stamp,.. ... . ... 294 medicinal preparations, matches, cospenalty for paying or negotiating bill metics, cordials, &c., intended for exwithout stamp, . 294 portation, may be made and removed stamp-duty not required on powers of without duty, ... . 296, 297 attorney for bounties, back pay, or to be made in bonded warehouses,. 296 pensions, ... .,. . .. . . 294 manufacturer to give bonds,.. 296, 297 on tickets or contracts of insur- bonded warehouses may be used ance against injury while travel- for what, . . 297 ling, . . 294 articles may be removed from one on deposit notes of mutual insur- bonded. warehouse to another,. . - 297 ance companies, &c., ... 294 materials imported, may be removon certificates or acknowledgments ed in original packagesfrom shipof deeds, .. 294 board, &c., to bonded warehouse, on indorsements of negotiable in- without payment of duties, . 297 struments, 294 who to be deemed manufacturer of artion mortgage notes when mortgage cles named in schedule C; .. 297, 482 deed is stamped, ,.. 294 in certain districts, stamps, &c., may be