144 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. stamped, tobe by law to be stamped, which has been signed or issued without being duly h<¢¤‘<‘i¤*¤¤‘ Pdmlk stamped, or with a. deficient stamp, nor any copy thereof, shall be recorded, E`:,,}" :,;:,°l°°°’ or admitted, or used as evidence in any court until a legal stamp or stamps, stampg are af- denoting the amount of tax, shall have been affixed thereto, as prescribed sxggéumem by law: frovided, That any power of attorney, conveyance, or document madcinuromagn of any kmd, made or purporting to be made in any foreign country to be ¤<>¤¤¤‘Y for W used in the United States, shall pay the same tax as is required by law 2:3; 23:}; on similar instruments or documents when made or issued in the ·United though made States; and the party to whom the same is issued, or by whom 1t is to be
- ,,1 to used, shall, before using the same, aiiix thereon the stamp or stamps indi-
0 R . • t _ cating the tax required. · _ _ S lszgnon 165. That section one hundred and sixty-tive. be amended by striking out all Penalty an- after the enacting clause and inserting in.heu thereof the following: That m¤kl¤B» §°lll*,1E» if any person, firm, company, or corporation shall make, prepare, and sell, gglgcggllzggsr or remove for consumption or sale, drugs, medicines, preparations, compopreparations, sitions, articles, or things, including perfumery, cosmetics, lucifer or fric-
aggéin tion matches, cigar lights, or wax tapers, and playing cards, and also includproper Stamp, g ing prepared mustards, preserved meats, fish, shell—tish,·fru1ts, vegetables,
sauces, sirups, jams, and jellles, when packed or sealed in cans, bottles, or other single packageshwhether of domestic manufacture or imported, upon which a duty or tax is imposed by law, as enumerated and mentioned m schedule C, without aiiixing thereto an adhesive stamp or label denoting the tax before mentioned, he or they shall incur a penalty of hfty dollars for every omission to aflix such stamp. _ _ l Section 169. That section one hundred and sixty-nine be amended by str1king out Persons offer- all after the enacting clause and inserting in lieu thereof the following: iing for sm 3'W That any person who shall offer or expose for sale any of the articles 2gb13d?,;:,?; $0 Q; named in schedule C, or in any amendments thereto, whether the articles deemedtheman- so offered or exposed are imported or are of foreign or domestic manu- “f“°““`°“· facture, shall be deemed the manufacturer thereof, and subject to all the duties, liabilities, and penalties imposed by law in regard to the saleot domestic articles without the use of the proper stamp or stamps denoting It anchnnztges, pie tax theréeprg, anp ag such aitxlis importedé or 4;; foreign bmang- 1 ¤¤¤P¤ ¢ r acture,s a ,1na 1 ron ot e impor u ies impose on e same, e su — PW mmp mx' ject to the stamp tax, respectively, prescribed in schedule C, as aforesaid: P¤‘¤Vi=¢>- Provided, That when such imported articles, except playing cards, lucifer or friction matches, cigar lights, and wax tapers, shall be sold in the ori¤·- inal and unbroken dackage in which the bottles or other enclosurgs were packed by the manufacturer, the person so selling said articles shall not be subject to any penalty on account of the want of the proper stamp. Schedule B, That schedule B, preceding section one hundred and seventy-one, be amended- amended by striking out all after the paragraphs relating to " gauger’s re- Paat, p. 475. turns " and “ measurer’s returns ;" and by striking out all from " receipts for the payment of any sum of money," down to " weigher’s returns, if of a weight not exceeding five thousand pounds, ten cents; exceeding tive thousand pounds, twenty-five cents," inclusive, and inserting in lieu there- Reoeiptsstamp of the following: Receipts for any sum of money, or for the payment of “l’°d‘ any debt, exceeding twenty dollars in amount, not being for the satisfaction of any mortgage or judgment or decree of any court, or by indorsement on any stamped obligation in acknowledgment of its fulfilment, for each mers time receipt two cents: Provided, That when more than one signature is aliixcd ¤¤'i;:V<*€¤l5;S· to the same paper, one or more stamps may be aflixed thereto represent- §:mB§,,p(:,,._ G ing the whole amount of the stamp required for such signatures ; and
- Money" to that the term money, as herein used, shall be held to include drafts and
l“°l“d° d’““S· other instruments given for the payment of money. Assignments That schedule B, preceding section one hundred and seventy-one, be
- ‘£_fé':;:;f‘* of amended by inserting, immediately preceding the proviso relating to
stamps on mortgages, the following: Upon every assignment or transfer
