months’ notice of the new stamps hereby directed to be prepared and issued; which notice shall be given by the Secretary of the Treasury, in the manner directed by the tenth section of the act, intituled “An act laying duties on stamped vellum, parchment, and paper,”Vol. i. 527. so much of the act or acts heretofore passed, as empower and require the supervisors of the revenue to stamp or mark any vellum, parchment, or paper, shall cease and determine.
Manner of legalizing an instrument not stamped or improperly stamped.Sec. 6. And be it further enacted, That if any deed, instrument, or writing whatever, charged by law with the payment of duty, shall have been, or shall be written or printed, by any person or persons whomsoever, upon vellum, parchment, or paper not stamped or marked according to law, or upon vellum, parchment, or paper, stamped or marked at a lower rate of duty than is by law required for such deed, instrument, or writing; then and in every such case, it shall be lawful for the person or persons holding such deed, instrument, or writing, within twelve calendar months after the time of giving notice as aforesaid, or within six calendar months after the execution of such deed, instrument, or writing, to pay to the collector of the revenue within whose collection district such person or persons shall reside, the duty chargeable by law on such deed, instrument, or writing, together with ten dollars in addition to such duty, which duty and additional sum of ten dollars, such collector is hereby authorized and required to receive, and without fee or reward to endorse a receipt therefor under his hand and seal, upon some part of such deed, instrument or writing, which deed, instrument or writing so endorsed, it shall then be lawful for such person or persons to produce to the surveyor of the revenue within whose assessment district such person or persons shall reside, which surveyor thereupon shall certify under his hand and seal, and upon some part of the said deed, instrument or writing, that the same so endorsed as aforesaid has been produced to him, and that the said endorsement is in his belief genuine; after which said endorsement and certificate, and not otherwise, such deed, instrument or writing, shall be to all intents and purposes as valid and available, as if the same had been or were stamped, counterstamped, or marked as by law required, any thing in any act to the contrary notwithstanding.
Duty of the Collectors and Surveyors of the revenue herein.Sec. 7. And be it further enacted, That every collector of the revenue shall keep a separate account of all monies by him received in manner last aforesaid, and shall at such times as the Secretary of the Treasury shall direct, transmit the said account together with such monies, and a memorandum of all receipts by him endorsed in manner aforesaid, to the supervisor of the district, or the inspector of the survey, as the case may be; and that every surveyor of the revenue shall, at such time as the Secretary of the Treasury shall direct, transmit to the said supervisor or inspector, as the case may be, a true copy of all certificates given by him as aforesaid, and of the receipts respectively certified, and thereupon such surveyor shall be entitled to receive from the supervisor or inspector fifty cents for every such certificate by him signed as aforesaid.
Penalty on forging or uttering receipts or certificates directed by the sixth section.
Vol. i. 527.Sec. 8. And be it further enacted, That if any person, with intent to defraud the United States of any sum of monies directed to be paid by this act, or of any of the duties or duty laid by the act, intituled “An act laying duties on stamped vellum, parchment, and paper,” shall counterfeit or forge, or cause or procure to be counterfeited or forged, any of the certificates, receipts or endorsements, provided for and directed by the sixth section of this act, or shall utter, pass away, vend or offer in evidence, in any court of justice, any such forged or counterfeit receipt, certificate or endorsement, knowing the same to be forged or counterfeit, then every such person so offending, and being thereof convicted in due form of law, shall be adjudged guilty of misdemeanor, and shall
