Page:United States Statutes at Large Volume 30.djvu/492

FIFTYFIFTH CONGRESS. Sess. Il. Ch. 448. 1898. 453 not exceeding one thousand dollars. or by imprisonment and continement at hard labor not exceeding nve years, or both, at the discretion of the court. Sec. 9. That in any and all cases where an adhesive stamp shall be Cancellation. used for denoting any tax imposed by this Act, except as hereinafter provided, the person using or aflixing the same shall write or stamp thereupon the initials of his name and the date upon which the same . shall be attached or used, so that the same may not again be used. And if any person shall fraudulently make use of an adhesive stamp -p¤¤mv an- mime to denote any tax imposed by this Act without so eifectually canceling ‘° °‘“‘°°l· and obliterating such stamp, except as before mentioned, he, she, or . they shall be deemed guilty of a_ misdemeanor, and upon conviction thereof shall pay a line of not less than nity nor more than five hundred dollars, or be imprisoned not more than six months, or both, at the dis- · cretion of the court: Provided, That any proprietor or proprietors of grqv- _1 proprietary articles.,hor articles subject to stamp duty under Schedule userygggaqgmp B of this Act, shall ave the privilege of furnishing, without expense to di;,;?",;;- the United States, in suitable form, to be approved by the Commissioner ° ' of Internal Revenue, his or their own dies or designs for stamps tobe used thereon, to be retained in the possession of the Commissioner of Internal ` Revenue, tbr his or their separate use, which shall not be duplicated to any other person. And the proprietor furnishing such dies or designs —r¤r¤1w¤¤ nf ¤¢¤¤¤r¤· shall be required to purchase stamps printed therefrom in quantities of not less than two thousand dollars face value at any one time. That in —c¤¤¤¤11¤tl¤n- all cases where such stamp is used, instead of cancellation by initials _ and date, the said stamp shall be so adixed on the box, bottle, or package that in opening the same, or using the contents thereof, the said · stamp shall be edectually destroyed; and in default thereof the party- - making default shall be liable to the same penalty imposed for neglect to affix said stamp as hereinbefore prescribed in this Act. Any person ——p¤nlry for fnndnwho shall fraudulently obtain or use any of the aforesaid stamps or lm “’°*°*°‘ designs therefor, and any person forging or counterfeiting, or causing or procuring the forging or counterfeiting, any representation, likeness, similitude, or colorable imitation of the said last-mentioned stamp, or any engraver or printer who shall sell or give away said stamps, or selling the same, or, being a merchant, broker, peddler, or person dealing, in whole or in part, in similar goods, wares, merchandiseymanufactures, preparations, or articles, or those designed for similar objects or purposes, shall have knowingly or fraudulently in his, her, or their possession any such forged, counterfeited likeness, similitude, or colorable imitation of the said last-mentioned stamp, shall be deemed guilty of a crime, and. upon conviction thereof, shall be punished by a line not exceeding five hundred dollars or imprisonment not exceeding one year, or both. Srzc. 10. That if any person or persons shall make, sign, or issue, or t1¤¤n¤,•¤<=¤r¢•n;i cause to be made, signed, or issued, or shall accept or pay, or cause to §;{{§’°;°,§\{'§t§:'g,_ be accepted or paid, with design to evade the payment of any stamp gf; éjjiefjf *¤· tax, any bill of exchange, draft, or order, or promissory note for the payment of money, liable to any of the taxes imposed by this Act, without the same being duly stamped, or having thereupon an adhesive stamp for denoting the tax hereby charged thereon, he, she, or they —r¤¤=¤1•¤r- shall be deemed guilty of a misdemeanor, and upon conviction thereot shall be punished by a fine not exceeding two hundred dollars, at the discretion of the court. Sec. 11. That the acceptor or acceptors of any bill of exchange or hfgnizn big; af gforder for the payment of any sum of money drawn, or purporting to be bunt'; s°P¥¤s.° ° drawn, in any foreign country, but payable in the United States, shall, before paying or accepting the same. place thereupon a stamp, indi- -m»mmp¤1 term eating-the tax upon the same, as the law requires for inland bills of },’,‘}§,{‘°"‘ °’ '°°°’”' exchange or promissory notes; and no bill of exchange shall be paid or negotiated without such stamp; and if any person shall pay or nego· —p<>n¤l¤y- tiate, or oder in payment, or receive or take in payment, any such draft or order, the person or persons so otfending shall be deemed guilty of a