Chap. 43.—An ACT providing for record of United States internal reve-
hue stamps when evidence, and for other purposes.

Passed April 15, 1867.

1. Be it enacted by the general assembly, That whenever
any stamp of the United States internal revenue shall have
been aflixed to any written instrument, which by law may be
recorded in any public office in this state, the otlicer whose
duty it shall be to record such instrument, shall make a cer-
tificate on the record of the amount of stamp affixed to the
original instrument, and of the cancellation thereof.

2. Whenever United States tevenue stamps are properly
afixed to any bond, note or obligation, to secure which a
deed of mortgage or trust may be recorded in any public
office of this state, the officer whose duty it shall be to re-
cord such deed of mortgage or trust, shall, upon the request
of the party for whose benefit .such deed may be recorded,
and when said party shall exhibit to said officer the bond,
note or other obligation so stamped as aforesaid, make a cer-
tificate on the record of the amount of stamps on said bond,
note or other obligation, and of the cancellation thereof.

3. Any such certificate of such officer so recorded, shail
be taken as evidence that the written instrument, bond, note
or other obligation in such certificate so referred to, has the
amount of stamps on it mentioned in the certificate, and cer-
tified copies of any such deed or instrument so recorded, with
such certificate attached, shall be received in evidence in all
courte of this state, as the originals would be.

4. Any officer who shall make any certificate required by
the preceding sections, on the record of any paper, shall be
entitled to demand and receive ten cents theretor.

»). This act shall be in force from its passage.