454 FIFTY·FIFTH CONGRESS. Suss. II. Ch. 448. 1898. misdemeanor, and upon conviction thereof shall be punished by a une not exceeding one hundred dollars, in the discretion of the court. _Cpllpcu¤¤ _·ljq¤·ic¢¤ Sec. 12. That in any collection district where, in the judgment of the [§Q§,‘2{,°§{1,f,’§°'LQ§L?‘?f‘Q§ Commissioner of Internal Revenue, the facilities for the procurement ¤*·¤¤1P¤· y and distribution of adhesive stamps are or shall be insufficieut, the Commissioner, as aforesaid, is authorized to furnish, supply, and deliver to the collector of any district, and to any assistant treasurer of the ·-q1¤¤ig¤¤¤¤¤ of wr- United States or designated despositary thereof, or any postmaster, a tm ° °°'° t° °°u` suitable quantity of adhesive stamps, without prepayment therefor, and may in advance require of any collector, assistant treasurer of the United States, or postmaster a bond, with sufficient sureties, to an amount equal to the value of the adhesive stamps which may be placed in his hands and remain unaccounted for, conditioned for the faithful return, whenever so required, of all quantities or amounts undisposed of, and for the payment monthly of all quantities or amounts sold or R¤z¤1¤¤·>¤¤· not remaining on hand., And it shall be the duty of such collector to supply his deputies with, or sell to other parties within his district who may make application therefor, adhesive stamps, upon the same terms allowed by law or under the regulations of the Commissioner of Internal Revenue, who is hereby authorized to make such other regulations, not inconsistent herewith, for the security of the United States and the better accommodation of the public, in relation to the matters hereinbefore mentioned, as he may judge necessary and expedient. And the Secretary of the Treasury may from time to time make such regulations as he may find necessary to insure the safe-keeping or prevent the illegal use of all such adhesive stamps. Issue. sale etc-. of Sec. 13. That any person or persons who shall register, issue, sell, gdiiadliiid iiiytgiddié or transfer, or who shall cause to be issued, registered, sold, or trans- 6**3**** ¤¤· ferred, any instrument, document, or paper of any kind or description whatsoever mentioned in Schedule A of this Act, without the same being duly stamped, or having thereupon an adhesive stamp for denoting the tax chargeable thereon, and canceled in the manner required —P°”**“Y· by law, with intent to evade the provisions of this Act, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine not exceeding fifty dollars, or by imprisonment not exceeding six months, or both, in the discretion of the court; and such instrument, document, or paper, not being stamped according to law, shall be {°r0v:¤¤¤· Ent my deemed invalid and of no elfect: Prouided, That hereafter, in all cases ,,,,§,‘,§‘,e,§“,”{’,,,,,§ .,,,,_ where the party has not affixed to any instrument the stamp required by law thereon at the time of issuing, selling, or transferring the said bonds, debentures, or certificates of stock or of indebtedness, and he or they, or 5:;¤:¤t;¤<i¤¤¤¤ *¤li·l¤— any party having an interest therein, shall be subsequently desirous ' of aflixing such stamp to said instrument, or, if said instrument be lost, to a copy thereof, he or they shall appear betbre the collector of internal revenue of the proper district, who shall, upon the payment of the price of the proper stamp required by law, and of a penalty of ten dollars, aud, where the whole amount of the tax denoted by the stamp required shall exceed the sum of fifty dollars, on payment also of interest, at the rate of six per centum, on said tax from the day on which such stamp ought to have been aflixed, affix the proper stamp to such bond, debenture, certificate of stock or of indebtedness or copy, and note upon the margin thereof the date of his so doing, and the fact that such penalty has been paid; and the same shall thereupon be deemed and held to be as valid, to all intents and purposes. as if
- ¤,jP;*;g5QDQ>;t;f‘°· stamped when made or issued
- And provided further, That where it
shall appear to said collector, upon oath or otherwise. to his satisfaction, that any such instrument has not been duly stamped, at the time of making or issuing the same, by reason of accident, mistake, inadvertence, or urgent necessity, and without any willful design to defraud the United States of the stamp, or to evade or delay the pay- ment thereof, then and in such case, if suchinstrument, or, if-the original be lost, a copy thereof, duly certided by the officer having charge of any records in which such original is required to be recorded, or
