76 STAT. ]
PUO^IC LAW 87-408-MAR. 2, 1962
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(a) any adhesive stamp, or the impression of any stamp, die, plate, or other article, which has been cut, torn, or removed from any other deed, parchment, paper, instnmient, writing, or article upon which any tax is imposed by this title; or (b) any adhesive stamp or the impression of any stamp, die, plate, or other article of insufficient value; or (c) any forged or counterfeited stamp, or the impression of any forged or counterfeited stamp, die, plate, or other article; or (4)(a) Willfully removes, or alters the cancellation or defacing marks of, or otherwise prepares, any adhesive stamp, with intent to use, or cause the same to be used, after it has already been used; or (b) knowingly or willfully buys, sells, offers for sale, or gives away, any such washed or restored stamp to any person for use, or Knowingly uses the same; or (c) knowingly and without lawful excuse (the burden of proof of such excuse being on the accused) has in possession any washed, restored, or altered stamp, which has been removed from any deed, parchment, paper, instrument, writing, package, or article; shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than three years, or both. SEC. 322. DISPOSITION OF FUNDS.—All moneys collected under this title shall be deposited in the Treasury of the United States to the credit of the general fund of the District of Columbia. SEC. 323. SEPARABILITY CLAUSE.—If any provision of this title, or the application thereof to any person or circumstances, is held invalid the remainder of this title, and the application of such provision to other persons or circumstances, shall not be affected thereby. SEC. 324. APPROPRIATIONS.—There are hereby authorized to be appropriated such amounts as may be necessary for the carrying out of the provisions of this title, including the use of stamps or other devices for evidencing payment of the tax imposed by this title. SEC. 325. EFFECTIVE DATE.—The provisions of this title shall take effect on the first day of the first month which begins on or after the sixtieth day after the enactment of this Act. SEC. 326. SHORT TITLE.—This title may be cited as the "District of
Columbia Real Estate Deed Recordation Tax Act". TITLE IV — AMENDMENTS TO THE DISTRICT OF COLUMB I A A L C O H O L I C B E V E R A G E CONTROL ACT SEC. 401. Clauses (4) and (5) of subsection (a) of section 23 of the District of Columbia Alcoholic Beverage Control Act (D.C. Code, sec. 25-124) are each amended by striking out "$1.25" and inserting in lieu thereof "$1.50". SEC. 402. The amendments made by this title shall take effect on the first day of the first month which begins on or after the thirtieth day after the date of enactment of this Act. TITLE V—AMENDMENTS TO W A T E R R E N T RATES AND SANITARY SEWER SERVICE CHARGES SEC. 501. Section 101 of title I of the District of Columbia Public Works Act of 1954 (68 Stat. 101; sec. 43-1520c, D.C. Code) is amended by inserting the subsection designation " (a) " immediately after "SEC. 101", and by adding to such section the following subsection: " (b) Notwithstanding the provisions of subsection (a) of this section, the Commissioners are authorized, in their discretion, to increase the rates charged by the District for water and water services furnished by the District water supply system: Provided, That no 78135 0-63—5
70 Stat. si. Effective date,
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