REVENUE ACT OF 1917 
H27 
Sec. 802. That whoever— 
(a) Makes, signs, issues, or accepts, or causes to be made, signed, issued, or 
accepted, any instrument, document, or paper of any kind or description what- 
soever without the full amount of tax thereon being duly paid; 
(b) Consigns or ships, or causes to be consigned or shipped, by parcel post 
iny parcel, package, or article without the full amount of tax being duly 
aid ; 
° (¢) Manufactures or imports and sells, or offers for sale, or causes to be 
manufactured or imported and sold, or offered for sale, any playing cards, 
package or other article without the full amount of tax being duly paid; 
(d) Makes use of any adhesive stamp to denote any tax imposed by this title 
without canceling or obliterating such stamp as prescribed in section eight 
~undred and four; 
Is guilty of a misdemeanor and upon conviction thereof shall pay a fine of 
not more than $100 for each offense. 
Sec. 803. That whoever— 
(a) Fraudulently cuts, tears, or removes from any vellum, parchment, paper, 
instrument, writing, package, or article, upon which any tax is imposed by this 
title, any adhesive stamp or the impression of any stamp, die, plate, or other 
article provided, made, or used in pursuance of this title; 
(b) Fraudulently uses, joins, fixes, or places to, with, or upon any vellum, 
parchment, paper, instrument, writing, package, or article, upon which any tax 
is imposed by this title, (1) any adhesive stamp, or the impression of any stamp, 
lie, plate, or other article, which has been cut, torn, or removed from any other 
vellum, parchment, paper, instrument, writing, package, or article, upon which 
any tax is imposed by this title; or (2) any adhesive stamp or the impression of 
any stamp, die, plate, or other article of insufficient value; or (3) any forged 
or counterfeit stamp, or the impression of any forged or counterfeited stamp, 
die, plate, or other article; 
{¢) Willfully removes, or alters the cancellation, or defacing marks of, or 
ntherwise prepares, any adhesive stamp, with intent to use, or cause the same 
to be used, after it has been already used, or knowingly or willfully buys, sells, 
offers for sale, or gives away, any such washed or restored stamp to any person 
for use, or knowingly uses the same; 
(d) Knowingly and without lawful excuse (the burden of proof of such 
excuse being on the accused) has in possession any washed, restored, or altered 
stamp, which bas been removed from any vellum, parchment, paper, instru- 
ment, writing, package, or article, is guilty of a misdemeanor, and upon con- 
viction shall be punished by a fine of not more than $1,000, or by imprisonment 
for not more than five years, or both, in the discretion of the court, and any 
such reused, canceled, or counterfeit stamp and the vellum, parchment, docu- 
ment, paper, package, or 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 denoting any tax 
imposed by this title, except as hereinafter provided, the person, corporation, 
partnership, or association, using or affixing the same shall write or stamp 
Or cause to be written or stamped thereupon the initials of his or its name and 
the date upon which the same is attached or used, so that the same may not 
again be used: Provided, That the Commissioner of Internal Revenue may pre- 
scribe such other method for the cancellation of such stamps as he may deem 
*Xpedient. 
Sec. 805. (a) That the Commissioner of Internal Revenue shall cause to 
Je prepared and distributed for the payment of the taxes prescribed in this 
title suitable stamps denoting the tax on the document, articles, or thing to 
which the same may be affixed, and shall prescribe such method for the affixing 
of said stamps in substitution for or in addition to the method provided in this 
title, as he may deem expedient. 
(b) The Commissioner of Internal Revenue, with the approval of the Secre- 
lary of the Treasury, is authorized to procure any of the stamps provided for in 
this title by contract whenever such stamps can not be speedily prepared by the 
Bureau of Engraving and Printing; but this authority shall expire on the 
first day of January, nineteen hundred and eighteen, except as to imprinted 
LADS furnished under contract. authorized by the Commissioner of Internal 
vente.