134 THIBTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. stocks, bonds, and other securities, a duty of one tenth of one per centnm N0 tux on cer- on the gross amount of such sales: Provided, That no tax shall be levied
- };s““°°i°“ under the provisions of this sectiom uppn apy sal? by (pr f¢;1£)i;di<;:;r;1·
' executive officers makin auction sa es y vi ue o a Ju gm _ e of any court, nor to public sales made by guardians, executors, or administrators. _ Section 99. That section ninety-nine be amended by striking out all after the enact- Sales and con- ing clause, and inserting in lieu thereof the following: That there shall g':)‘i,°;£",f,f;fS;’Y be paid on all sales made by brokers, banks or bankers, whether made for or bankers.the benefit of others or on their own account, the following taxes, that is Rate oftax. to say: Upon all sales and contracts for the sale of stockspbonds, gold and silver bullion and coin, promissory notes or other securities, a tax at the rate of one cent for every hundred dollar? of tpe amount e15f sugh sales or contracts; and on all sales and contracts or sa e negotiat an made Rate for sales by any person, firm or company not paying a special tax as a broker, bank W *h°*° ",‘21P“Y‘ or banker, of any gold or silver bullion, coin, promissory notes, stocks, bonds, i°g°°P°° mx' or other securities, not his or their own property, there shall be paid a tax at the rate of five cents for every hundred dollars of the amount of such sales or contracts; and on every sale and contract for sale, as aforesaid, Memorandum there shall be made and delivered by the seller to the buyer a bill or memgg "QQ,‘;2 fg, ‘° orandum of such sale or contract, on which there shall be ailixed a lawprOic.· sfampg ful stamp or stamps in value equal to the amount of tax on such sale, to Phmd *h*>¤‘¤<>¤· be determined by the rates of tax before mentioned; and in computing ofgqggiggffgg the amount of the stamp tax in any case herein provided for, any fraccounted $100. tional part of one hundred dollars of value or amount on which taxis comwwxifggpm puted shall be accounted at one hundred dollars. _ And every bill or mem- ` orandum of sale, or contract of sale, before mentioned, shall show the date thereof the name of the seller, the amount of the sale or contract, and Penalty for the matter or thing to which it refers. And any person or persons liable f,°l'l‘]¥·.&°· °" to pay the tax as herein provided, or any one who acts in the matter as 8lltBI`ll1g, Ol' FG- ’ h h ak h al w,,,,,g stocks, agent or broker for such person or persons, w o s a m e any suc s e &¤· W¤¤l¤<>¤f ¤· or contract, or who shall, in pursuance of any sale or contract, deliver or m°m°"°d“m; receive any stocks, bonds, bullion, coin, promissory notes, or other securities. without a bill or memorandum thereof as herein required, or who for delivering shall deliver or receive such bill or memorandum without having the gfozxxglevqgg: proper stamps affixed thereto, shall forfeit and pay to the United States a. 0,,, 5,,,,,,,,,; penalty of five hundred dollars for each and every offence where the tax so evaded, or attempped to be evaded, dlefzs not exceed one hpngred doli lars, and a penalty o one thousand do rs when such tax s a excee c0lQg;;di° b° "' one hundred dollars, which may be recovered with costs in any court of b Suiplpo ugh_ the Umm;} States of competent jurisdiction, lat any time withinl ope year
- 0**3 “'* m a 'ter the iabilit to suc enalt sha 1 have eemincurred; an ·t e eu-
°ni>g::f,,.,.,,c,,,_ alty recovered )shall be aiivardeil and distributed by the court bBl\\?COD ered, now dis- the United States and the infor-mer, if there be any, as provided by law, mb“°°d' who, in the judgment of the court, shall have first given the information penalty mg to of the violation of the law for which recovery is had: Provided, That Ni i¤¤¤l:‘¤d where it shall appear that the omission to arlix the proper stamp was not
- °0];
- €€f,,°{: wu pith intent to evade the provisions of this section, said penalty shall not
evade the law. e incurred. And the rovisions of law in relation to stam duties t0L;t;”';'L’°A:?£g in schedule B of this act shall apply to the stamp taxes herein imposed to u ply hereto, upon sales and contracts of sales made by brokers, banks or bankers, and Mimthly tax others as aforesaid. And there shall be paid monthly on all sales by com- ?,;;::? gg0f;'; mercial brokers of any goods, wares, or merchandise, a tax of one twen- Monthly ro. tieth of one per centum upon the amount of such sales; and on or before 2)“:;;g£:·m¤d° Lhe tenth daytlpf each umonth, every fcdmmsrcial thrfokplr shall make ap lisft r re urn e assis nt assessor o e is ric o e ross amoun o such sales as aforesaid for the preceding month, in formgand manner as may be prescribed by the commissioner of internal revenue: Provided,
