1134 SIXTY-FIFTH coxerzass. sm. III. cH. 18. 1919. R:;;;¤;’s{·;§;; (b) Fraudulently uses, joins, fixes, or places to, with, or upon any ` vellum, parchment, paper, instrument, wrltmg, packaip, or artlcle, upon which any tax is imposed lay this title, (1) any ad esive stamp, or the impression of any %s;mp, ie, plafe, or lpther artiplle, which has been cut, torn or remove rom an other ve um, arc ment, a er, instrument, writing, package, or aiTticle, upon wh£h any taxlislim- Using i¤s¤¢¤<=i¤¤¢ posed by this title; or (2) any adhesive stamp or the impression of mdgiiziieyrats. any stamp, die, plate, or other arlpicle of insufficipnt vailue; (pr (3) any for ed or counterfeit stamp, or the impression o any orge or countergeited stam , die, late, or oth r article; Stflpzpotg ¤ (c) Willfully) remoges, or altersqthe cancellation, or defacing marks uses.!) of, or otherwise prepares, any adhesive stamp, with intent to use, or cause the same to be used, after it has been already used, or knowingly or willfully buys, sells, offers for sale, or gives away, any such washed rossssing washed, or restored stamp to any person for use, or knowingly uses the same; gzip, =*¤mPS· k¤°"· (d) Knowingly and without lawful excuse (the burden of proof of ' such excuse bein on the accused) has in possession any washed, restored, or altered stamp, which has been iipmoved froml any vellum, archment, a er, instrument, writing, ac a e, or artic e; rumsameut. P Is guilty df g misdemeanor, and uponpconviition shall be punished by a fine of not more than $1,000, or by imiprisonment for not more rmeicum or articles, than five years, or both, and any such reuse , canceled, or counterfeit °*°‘ stamlp and the vellum, parchment, document, paperpfpackage, or pptii eliéppop which it is p aced or impressed shall be fo eited to the D1 e a es. ,,,§[,f’"‘°° °f °°“°°""’ Sec. 1104. That whenever an adhesive stamp is used for denoting any tax imposed by this title, excegplt as hereinafter provided, the person using or afliiixipg the sam; sh wlpiteg gs stamp or cause goffic written or stam e thereu n the initia o or its name an e _ date upon which) the samelis) attached or used, so that the same may €Q§“;‘}‘,,t,,,,, mth. not again be used: Provided, That the Commissioner may prescribe MS- such other method for the cancellation of such stamps as he may deem ex edient. mpamuou, ac., nr gmc. 1105. (a) That the Commissioner shall cause to be prepared st“‘“ps‘ and distributed for the pa ent of the taxes prescribed in this title suitable stamps denoti thldltax on the document, articles, or thmv umm oramxmg. to which the same malygbe affixed, and shall prescribe such method for the affixing of said st-amps in substitution for or in addition to the megiodrproéided in this title,has lhs may deeim pxppdicént. _ 0¤¤·i• mm <>¤¤· ( e ommissioner wit the a rova o the ecretar , 15 tmmmmmax authiirized to procure any of the stampgp rovided for in this titlye by contract whenever such stamps can not lib speedily prepared by the T¤¤¤¤i¤¤i¢- Bureau of Engraving and Printing; but this authority shall expire on January 1, 1920, except as to imprinted stamps furnished under contract, authorized by the Commissioner. m<,jg;%*g*m{g;f;gKe;vg¥g~ (cg) All internal-revenue laws relating to the assessment and pol- ’ ° lection of taxes are hereby extended to and made a part of this title, so far as applicable, for the purpose of collecting stamp taxes omitted through mistake or fraud rom any instrument, document, paper". writing, parcel, package, or article named herein. Sales of Stamps by Sec. 1106. That the Commissioner shall furnish to the Postmaster
- ’°S°”’“t°”' General without prepayment a suitable quantity of adhesive stamps
to be distributed to and kept on sale by the various postmasters in xmmzaemey. the United States. 'léhe Posatlmaster Gerggfialbmay require each sipch postmaster to 've a dition or increa on as ostmaster or the value of thestamps so furnished, and each such pdstmaster shall deposit the receipts from the sale of such stamps to the credit of and render accounts to the Postmaster General at such times and in such uggmm ¤* ¤¤¤*=*¤· form as he may by regulations prescribe. The Postmaster General ` shall at least once monthl transfer all collections from this source to the Treasury as internsd-revenue collections.
