1863. 30p

The document outlines acts of Congress and decisions made by the Commissioner of Internal Revenue, detailing the implementation of stamp duties effective from October 1, 1862, on various instruments and documents. It specifies penalties for non-compliance, which include fines and the invalidation of documents that are not properly stamped, emphasizing the importance of adhering to these regulations to ensure the validity of legal instruments.

Specific provisions are included for the use of adhesive stamps, addressing issues related to forgery and counterfeiting. The document also provides a comprehensive schedule of stamp duties, categorized under Schedule B, which covers various agreements, checks, bills of exchange, and other financial instruments, outlining the applicable rates based on the value of the transactions involved.

Additionally, Schedule C details the duties imposed on proprietary medicines and cosmetics, indicating the tax obligations for products sold within the United States. Amendments to the original acts allow for the indiscriminate use of revenue stamps under certain conditions, reflecting the evolving nature of tax regulations and the government's efforts to maintain revenue collection while accommodating the needs of commerce.