Page:United States Statutes at Large Volume 40 Part 1.djvu/1151

SIXTY—FIFTH CONGRESS. Sess. III. C11. 18. 1.919. 1133 resolution extending the provisions of the Act entitled ‘An Act to ”¤°°“°¤· increase the internal revenue, and for other urposes,’ approved October twenty-second, nineteen hundred and iburteen, to lgecember thirt -fi1st, nineteen hundred and sixteen," are hereby re ealed, except tlilat the provisions of such Act shall remain in force llor the ,°Q°*°‘§§;g{%S°°¤sf*¤;¤,°,;’, assessment and collection of all special taxes imposed b sections 3 caxeioemc. mg pe and 4 thereof, or by such sections as extended by such joint resolution for any year or part thereof prior to January 1, 1917, and of all other taxes imposed b such Act, or b such Act as so extended, accrued fprior to September 8, 1916, and for the imposition and collection o all penalties or forfeitures which have accrued or may accrue in relation to any of such taxes. TITLE XI.—STAMP TAXES. sms ¤¤=¤—·~ Sec. 1100. That on and after April 1, 1919, there shall be levied, d 03*1 ;>nj>;¤dS»ey****g collected, and {paid, for and in respect of the several bonds, deben- scxiiinuie X C" tures, or certi cates of stock and of indebtedness, and other documents, instruments, matters, and things mentioned and described in Schedule A of this title, or for or in respect of the vellum, parchmentf PM, P- *135- or paper upon which such instruments, matters, or things, or any 0 them, are written or printed, by any person who makes, signs, issues, sells, removes, consigns, or ships the same, or for whose use or benefit the same are made, signed, issued, sold, removed, consigned, or shipped, the several taxes specified in such schedule. The taxes §;;li_*¤;§°§,W,$§*¤= impose by this section shall, in the case of any article upon which a ` correspon ing stamp tax is now imposed by law, be in lieu of such tax. Sec. 1101. That there shall not be taxed under this title any goxgy-}jj*j.:t stm, bond, note, or other instrument, issued by the United States, or by m.,w¤1n»s' any fore' Government, or by an State, Territory, or the District of Columlgila, or local subdivision thereof, or municipal or other corporation exercising) the taxing power; or any bond of indemnity re- w§,°:,Q;d¤g,*;%¤°¤¤**Y uired to be filed y any] person to secure payment of any pension, ' iihlowance, allotment, re `ef, or insurance by the United States; or stocks and bonds issued by cooperative building and loan associa— mg{°¥:;¤¤¤lh,¤&£_8 tions which are organized and operated exclusively for the benefit of their members and make loans only to their shareholders, or by mutual ditch or irrigating companies. Sec. 1102. That whoever- (a) Makes, signs, issues, or accepts, or causes to be made, signed issued, or accepted, any instrument, document, or paper of ang kind v¤x><>¤·¤¤¢- or description whatsoever without the full amount of tax thereon ' beinv duly paid; (bl Consigns or shi s, or causes to be consigned or shipped, by mgggot tailgy parcel ost any parcel; package, or article without the ful amount ' of tax being duly paid; (c) Manufactures or imports and sells, or offers for sale, or causes n0{>g;•g¤%mi; ¤_§¤¤¤¤¤ to be manufactured or imported and sold, or offered for sale, any play- Y p° ' ing cards, package, or ofher article without the full amount o tax being duly paid; (cl) Makes use of any adhesive stamp to denote any tax imposed by ¤¤°°¤°°‘°d this title without canceling or obliterating such stamp as prescribed ` in section 1104; ls guilty of a. misdemeanor and upon conviction thereof shall pay Penalty- a fine of not more than $100 for each offense. Sec. 1103. That whoever-- (21) F raudulently cuts, tears, or removes from any vellum, parch- ,,,;";‘@‘i“§{’,{‘,§}iZ§””°"` ment, paper, instrument, writing, package, or article, upon which any · tax is imposed by this title, any adhesive stamp or the impression of any stamp, die, plate, or other article provided, made, or used in pursuance 0 this title;