Chap. 426.—An ACT to provide for the keeping of a record of cou-
pons purporting to have been clipped from bonds of the State
tendered for taxes, and to impose a penalty for twice tendering the
same coupons.

Approved May 24, 1887.

1. Be it enacted by the general assembly, That whenever
coupons, purporting to have been clipped from bonds of this
State, are tendered in payment of any debt, due or demand
due the commonwealth, tbe collecting officer to whom such
tender is made shall record in separate columns in a book to
be provided by the auditor of public accounts and kept for
that purpose, the name of the party making the tender;
the date of the tender; the aggregate amount of coupons
tendered; the amount of each coupon; the number of each
coupon, and by whom signed; the number of the bond from
which the coupon purports to have been clipped.

2. Whenever coupons purporting to have been clipped
from bonds of this State are tendered in payment of taxes,
debts, dues, or demands due the State, and not received, and
the tax, debt, due, or demand for which the tender is made,
is not otherwise paid, it shall be the duty of the party making
the tender to retain the coupons in his possession until the
question of payment by said tender has been lawfully adju-
dicated in a court of competent jurisdiction.

3. Whenever coupons purporting to have beon clipped
from bonds of the State are tendered in payment for taxes,
debts, dues, or demands duc the State, and it shall be made
to appear that the same coupons have been tendered in pay-
ment of other taxes, debts, dues, or demands due the State,
and that the taxes, debts, dues, and demands due the -State
for which the first tender was made have not been otherwise
paid, the person so tendering the coupons the second ‘time
shall be guilty of a misdemeanor, and upon conviction, sball
be fined not less than one hundred dollars, and imprisoned
not exceeding twelve months. The record herein required
to be kept by the collecting officer shall be prima facie evi-
dence of the previous tender in any prosecution under this
act.

4. This act shatl be in force from ita passago.