Chapter IV. to amend an Act entitled “An Act to provide Internal Revenue to support the Government and to pay Interest on the Public Debt,” approved July first, eighteen hundred and sixty-two
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Chap. IV.— An Act to amend an Act entitled “An Act to provide Internal Revenue to support the Government and to pay Interest on the Public Debt,” approved July first, eighteen hundred and sixty-two.Dec. 25, 1862.1862, ch. 119.*Ante*, p. 432. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* That the assessors, assistantAssessors, collectors, &c. may administer oaths. assessors, collectors, and deputy collectors, appointed, or who may be appointed, under the provisions of an act entitled “An act to provide internal revenue, to support the Government and to pay interest on the public debt,” approved July first, eighteen hundred and sixty-two, and all subsequent acts in relation thereto which have been or may be enacted, are hereby authorized and empowered to administer oaths or affirmations in all cases where the same are or may be required by the acts as aforesaid: *Provided,* That no fees shall be charged or allowed therefor.No fees therefor.
Sec. 2. *And be it further enacted,* That the Commissioner of InternalCommissioner to furnish adhesive stamps, &c. to collector at San Francisco and Portland. Revenue shall be authorized and empowered, and hereby is authorized and empowered, to furnish and supply the assistant treasurers or collectors of the United States at San Francisco, State of California, and Portland, State of Oregon, with adhesive stamps, or stamped paper, vellum, or parchment, according to the provisions of the internal revenue laws referred to in the preceding section, under such regulations and conditions as he may from time to time prescribe, and without requiring payment in advance therefor, anything in existing laws to the contrary notwithstanding: *Provided,* That no greater commission shall be allowed thanNo greater commission to be allowed. is now provided for by law.
Sec. 3. *And be it further enacted,* That no instrument, document, writing,No instrument to be void for want of particular stamp, if a legal stamp of equal value be used thereon. or paper of any description, required by law to be stamped, shall be deemed or held invalid and of no effect for the want of the particular kind or description of stamp designated for and denoting the duty charged on any such instrument, document, writing, or paper, provided a legal stamp, or stamps, denoting a duty of equal amount, shall have been duly affixed and used thereon: *Provided,* That the provisions of this sectionProprietary articles excepted. shall not apply to any stamp appropriated to denote the duty charged on proprietary articles.
Sec. 4. *And be it further enacted,* That all official instruments, documents,Official documents, &c. of United States exempt from duty. and papers, issued or used by the officers of the United States Government shall be, and hereby are, exempt from duty. Sec. 5. *And be it further enacted,* That the ninety-fifth section of anInstruments required to be stamped, issued prior to March 1, 1863, without a stamp, not for that reason to be void. act entitled “An act to provide internal revenue to support the Government and to pay interest on the public debt,” approved July first, eighteen hundred and sixty-two, be so amended that no instrument, document, or paper made, signed, or issued prior to the first day of March, Anno Domini, eighteen hundred and sixty-three, without being duly stamped, or having thereon an adhesive stamp to denote the duty imposed thereon 633THIRTY-SEVENTH CONGRESS.
Sess. III. Ch. 4, 5, 6. 1863. shall, for that cause, be deemed invalid and of no effect: *Provided,* That no instrument, document, writing, or paper, required by law to be stamped,Instruments, &c., not to be used in evidence until slamped. signed, or issued, without being duly stamped prior to the day aforesaid, or any copy thereof, shall be admitted or used as evidence in any court until a legal stamp or stamps, denoting the amount of duty charged thereon, shall have been affixed thereto, or used thereon, and the initials of the person using or affixing the same, together with the date when the same is so used or affixed, shall have been placed thereon by such person.
And the person desiring to use any such instrument, document, writing,Who may affix stamp. or paper, as evidence, or his agent or attorney, is authorized in the presence of the court to stamp the same as hereinbefore provided. And sectionRepeal of act of 1862, ch. 163, § 24.*Ante*, p. 560. twenty-four of an act entitled “An act increasing, temporarily, the duties on imports, and for other purposes,” approved July fourteen, Anno Domini, eighteen hundred and sixty-two, is hereby repealed.
Approved, December 25, 1862.