1895 public laws – Ch.116 Sec.42

Whenever the seal of state, of the treasury department, or other public officer required by law to keep a seal (not including clerks of the courts, other county officers and notaries public), shall be affixed to any paper, the tax shall be as follows, to be paid by the party applying forthesame: For the great seal of the state on any commission, one dollar, except magistrates commissions, which shall be without fee; on warrants of extradition for fugitives from justice from other states, a reciprocal seal tax and fee shall be chargedi. e., the same fee and seal tax must be collected from the state making the requisition which is charged this state for like service; all fees and seal taxes of whatever kind collected by the private secretary of the governor, shall be paid into the treasury quarterly ; for the seal of the state department, fifty cents, to be collected by the seeretary of state and paid by him into the treasury ; for the seal of the state treasurer, to be collected by him and accounted for as other public money, fifty cents. Said officers shall keep an account of the number of times their seals may be used, and shall deliver to the preper officer a sworn statement thereof, Whenever a scroll is used in the absence of a seal by any of said officers the said tax shall be on the scroll. Seals affixed for the use of any county, or the state, or used on the commissions of officers of the militia, justices of the peace or any other public officer not having a salary, or under the pension law, or upon any process of court, shall be exempt from taxation. The officers collecting the said taxes and fees may retain as compensation five per centum, except in the ease of sheriffs, whose commissions shall be allowed by the auditor. Any person receiving taxes under this section and wilfully refusing or neglecting to pay the same as required, shall be fined not more than five hundred dollars, or imprisoned, at the discretion of the court.