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i stamp, die, plate, or other article, which has been provided, 2 made, or used in pursuance of this title, or which has 3 been cut, torn, or removed from any other vellum, parch4 ment, paper, instrument, or writing, package, or article, 5 upon which any tax is imposed by this title; or (2) any 6 adhesive stamp or the impression of any stamp, die, plate, or 7 other article of insufficient value; or (3) any forged or coun8 terfeit stamp, or the impression of any forged or counterfeited 9 stamp, die, plate, or other article; 10 fat (e) Willfully removes, or alters the cancellation, or de11 facing marks of, or otherwise prepares, any adhesive stamp, 12 with intent to use, or cause the same to be used, after it has 13 been already used, or knowingly or willfully buys, sells, offers 14 for sale, or gives away, any such washed or restored stamp 15 to any person for use, or knowingly uses the same; 16 fi) (d) Knowingly and without lawful excuse (the burden 17 of proof of such exouse being on the accused) has in posses

18 sion any washed, restored, or altered stamp, which has been

19 removed from any vellum, parchment, paper, instrument, 20 Apwriting, writing, package, or article. 21 fit Causes, or procures to be done, any aets specified in

22 this seetion; or

23 the) Knowingly and willfully aids, -abets, or assists 24 in-committing any act specified in this section,

1 Is guilty of a misdemeanor, and upon conviction shall 2 be punished by a fine of not more than $1,000, or by impris3 onment for not more than five years, or both, in the discre4 tion of the court, and shall also forfeit any such forged or 5 counterfeited stamp, die, plate, or other artiele and the 6 Fellum, parehmont, or-paperupon which it is placed or 7 impressed any such reused, canceled, or counterfeit stamp 8 and the vellum, parchment, document, paper, package, or 9 article upon which it is placed or impressed shall be forfeited


to the United States


Sec. 804. That whenever an adhesive stamp is used for 12 denoting any tax imposed by this title, except as hereinafter 13 provided, the person person, corporation, partnership, or 14 association, using or affixing the same shall write or stamp

15 or cause to be written or stamped thereupon the initials of 16 his or its name and the date upon which the same is at17

tached or used, so that the same may not again be used: Pro18 vided, That the Commissioner of Internal Revenue may 19 prescribe such other method for the cancellation of such 20 stamps as he may deem expedient. Whoever-fraudulently 21 makes use of an adhesive-stamp to denote-any-tex-imposed 22 by this title without so effeetually caneeling and obliterating 23 sueh stamp, except as before mentioned, is guilty of a misde24 meanor, and upon conviction thereof shall pay-a-fine-of-not

exceeding $509, or be imprisoned not more than six months, or-both, at-the-diseretien-of-the-eeurt.


SBD:-895. That-whenever-the-stamp-required by law

4 has-not-been-affixed-to-any-instrument-at-the propertime,

5 any party-having-en-interest-therein-end-subsequently 6 desirousef affixing suel stamp-to-said

instrument;or, if said 7 instrument be-lost, to-t-copy thereof, may appear before the 8 colleetop of internal revenue of the proper distriet, who shall, 9 upon the payment of the price of the proper stamp-and of a 10 penalty-of-$19, and, where the whole-amoun-of-the-tax 11 denoted-by-the-stamprequired shall-exceed the sum of 12 $50,-on payment-also-of-interest, at the rate of six per 13 eentum, on said-tax-from the day on which sueh stamp 14 ought to have been affixed, affix the proper stamp to such 15 instrument-of-copy, and note upon the margin-thereof the 16 date of his so doing and the faet that such penalty has been 17 paid; and the same shall-thereupon-be-deemed-and-held 18 to be as valid, to all intents and purposes, as if stamped 19 when made or-issued: Provided further, That where it 20 shall appear to said-eolleetor, upon oath or otherwise, to 21 his satisfaction, that any sueh-instrument has not been duly 22 stamped, at the time of making or-issuing the same, by 23 Feason-of-accident, mistake, inadvertence, or urgent neees

24 sity, and without any willful-design-to-defraud the United

25 States of the stamp, or to evade or delay the payment thereof, 1 then and in sueh-ease, if sueh instrument, or, if the original

2 be lost, o-copy thereof, Huly-certified by the offieer having 3 eharge of any record in which such-original-is required to 4 be recorded, or otherwise duly proven to the satisfaetion of 5 the colleeter, shall, within twelve calendar months after the 6 making or issuing thereof, be brought to the said colleetor 7 of internal revenue to be stamped, and the stamp tax charge 8 able thereon shall be paid, the said eolleetor may romit the 9 penalty aforesaid and cause such instrument to be duly

10 stamped.


SEC. 806 805. (a) That the Commissioner of Internal

12 Revenue shall cause to be prepared and distributed for the 13 payment of the taxes prescribed in this title suitable stamps 14 denoting the tax on the document, articles, or thing to which 15 the same may be affixed, and shall prescribe such method for 16 the affixing and cancellation of said stamps in substitution for 17 or in addition to the method provided in this title, as he 18 may deem expedient. The Commissioner-of-Internal Reve

19 Atle,


(6) The Commissioner of Internal Revenue, with the

21 approval of the Secretary of the Treasury, is author22 ized to procure any of the stamps provided for in this 23 title by contract whenever such stamps can not be speedily 24 prepared by the Bureau of Engraving and Printing; but this 25 authority shall expire on the first day of January, nineteen

. 1 hundred and eighteen, except as to imprinted stamps fur

2 nished under contract, authorized by the Commissioner of

3 Internal Revenue. The adhesive-stamps used in the pay

4 ment of the tax levied-in Sehedule A of this title shall be

5 furnished for sale by the several-eeheetors-of-internal-reve

6 me, who shalt sell-and-deliver them at their face value

7 to all porsons applying for the same, except oficers open8 plovees of the Internat Revenue Services Provided, That 9 sheh collectors-may sell and deliver-seh stampsin quantities 10 of not less-than $100 of faee-value, with a discount of one per 11

centum, exeept as otherwise provided in this title. 12 (c) All internal-revenue laws relating to the assessment 13 and collection of taxes are hereby extended to and made a part 14 of this title, so far as applicable, for the purpose of collecting 15 stamp taxes omitted through mistake or fraud from any 16 instrument, document, paper, writing, parcel, package, or 17 article named herein.


SEC. 807 806. That the Commissioner of Internal Reve


nue shall furnish to the Postmaster General without prepay

20 ment a suitable quantity of adhesive stamps to be distributed 21 to and kept on sale by the various postmasters in the United 22 States. Eneh The Postmaster General may require each 23 such postmaster shall be held accountable under his official 24 to give additional or increased bond as postmaster for the 25 value of the stamps so furnished, and each such postmaster

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