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For classifying, indexing, exhibiting and properly caring for the returns of all corporations, required by section thirty-eight of an Act entitled “An Act to provide revenue, equalize duties, encourage the industries of the United States, and for other purposes," approved August fifth, nineteen hundred and nine, including the employment, in the District of Columbia, of such clerical and other personal services and for rent of such quarters

as may be necessary, twenty-five thousand dollars: Returns open Provided, That any and all such returns shall be open to order of the Presi- inspection only upon the order of the President under rules dent.

and regulations to be prescribed by the Secretary of the Treasury and approved by the President.

See also the legislative, executive, and judicial appropriation act approved March 4, 1911, which appropriates the same amount for the year ending June 30, 1912, repeating the proviso. (36 Stat., 1197.)

Deficiency appropriation act of March 4, 1911 (36 Stat., 1291), appropriates $5,000 for the purposes above specified, repeating the proviso.

Executive Order and Regulations governing the publicity of

returns November 25, 1910. (T. D. 1665.) (Extract from the deficiency appropriation Act for 1910. (.Act of June 25, 1910, 36

Stat., 780.)] The Commissioner of Internal Revenue, with the forced authorizea! approval of the Secretary of the Treasury, is authorized

out of the appropriation made for the purpose of carrying into effect section thirty-eight of the tariff Act of August fifth, nineteen hundred and nine, for the fiscal year nineteen hundred and eleven, and out of the balance of the appropriation for that purpose for the fiscal year nineteen hundred and ten, which balance is hereby reappropriated and made available for the fiscal

year

nineteen hundred and eleven, to employ such additional force of internalrevenue agents, inspectors, deputy collectors, clerks, laborers, and other assistants as he may deem proper and necessary to the prompt operation and enforcement of said section thirty-eight.

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See also the deficiency appropriation act of March 4, 1911 (36 Stat., 1291), which reenacts authority to employ additional force.

CHAPTER FOURTEEN.

STAMP TAXES ON SPECIFIC OBJECTS.

Sec.

Sec.

3422. Affixing stamps to instruments to 3437. Assessment of stamp taxes where render them valid.

articles are removed without 3426 (amended). Superseded by Act of

being stamped.
May 12, 1900 (amended).

Act of June 13, 1898:
Redemption of stamps.

Sec. 13. Provisions for stamping any 3429 (amended). Forging, counterfeiting,

document issued without etc., or fraudulently using or sell

stamps. ing stamps, etc., penalties.

14. Unstamped instruments not 23. Act August 5, 1909. Manufacture

admissible as evidence. of articles intended for exporta

15. Recording unstamped intion in bonded warehouses.

struments, 3433 (amended). Articles for exportation, Act of June 27, 1902. Refund of tax on manufactured in bonded ware

export bills of lading: houses.

Act of March 4, 1907. Refund of tax on [3433a.] Withdrawal of distilled spirits

export ship's manifests. by manufacturer of cordials, liq- | Act of February 1, 1909. Refund of tax uors, etc.

on foreign bills of exchange. [34336.) Section 15, act May 28, 1880. Act of June 25, 1910. Extension of time Allowance for loss in transit.

for refunding stamp taxes on 25. Act August 5, 1909. Drawback.

foreign bills of exchange. 26. Act August 5, 1909. Duties on re

imported taxable articles.

For former acts of Congress requiring stamps to be affixed to certain written instruments, see act of July 1, 1862, Schedulc B following section 110 (12 Stat., 479); act of March 3, 1863, section 6 (12 Stat., 720), act of June 30, 1864, section 151 (13 Stat., 291); act of March 3, 1865, section 1 (13 Stat., 469); act of July 13, 1866 (14 Stat., 141); act of June 23, 1874, section 1 (18 Stat., part 3, 250).

The act of June 6, 1872, section 36 (17 Stat., 256), provided for the repeal, on and after October 31, 1872, of stamp taxes on instruments, except the tax of 2 cents on bank checks, drafts, and orders, which was repealed by the act of March 3, 1883 (22 Stat., 488).

Taxes were imposed by the act of June 13, 1898, on instruments and documents, under Schedule A thereof, and were repealed in part by the act of March 2, 1901, and wholly repealed by the warrevenue repeal act (act of Apr. 12, 1902) (32 Stat., 96) taking

effect July 1, 1902. Sec. 3422. Provided, That, hereafter, in all, Allixingstamps

to vrstamped incases where the party has not affixed to any instrument struments. the stamp required by law thereon, at the time of making or issuing the said instrument, and he or they, or any party having an interest therein, shall be subsequently desirous of affixing such stamp to said instrument, or if said instrument be lost, to a copy thereof, he or they shall appear before the collector of the revenue of the proper district, who shall, upon the payment of the price of the proper stamp required by law, and of a penalty of double the amount of tax remaining unpaid, but in no case less

When instruments not stampcident mistake, etc.

1875. 316.)

than five dollars, and where the whole amount of the tax denoted by the stamp required shall exceed the sum of fifty dollars, on payment also of interest, at the rate of six per centum on said tax from the day on which such stamp ought to have been affixed, affix the proper stamp to such instrument or copy, and note upon the margin thereof the date of his so doing, and the fact that such penalty has been paid; and the same shall thereupon be deemed and held to be as valid, to all intents and purposes, as if stamped when made or issued.

And provided further, That where it shall appear to said ed through ac-collector, upon oath or otherwise, to his satisfaction, that

any such instrument has not been duly stamped at the Act of Feb. 18, time of making or issuing the same, by reason of accident, (18 Stat.. mistake, inadvertence, or urgent necessity, and without

any willful design to defraud the United States of the stamps, or to evade or delay the payment thereof, then, and in such case, if such instrument, or, if the original be lost, a copy thereof, duly certified by the officer having charge of any records in which such original is required to be recorded, or otherwise duly proven to the satisfaction of the collector, shall, within twelve calendar months after the making or issuing thereof, be brought to the said collector of revenue to be stamped, and the stamp-tax

chargeable thereon shall be paid, it shall be lawful for the Collector can said collector to remit the penalty aforesaid, and to cause remit penalty

such instrument to be duly stamped.

And when the original instrument, or a certified or duly proved copy thereof, as aforesaid, duly stamped so as to entitle the same to be recorded, shall be presented to the clerk, register, recorder, or other officer having charge of the original records, it shall be lawful for such officer, upon the payment of the fee legally chargeable for the recording thereof, to make a new record thereof, or to note upon the original record the fact that the error or omission in the stamping of said original instrument, has been corrected pursuant to law; and the original instrument, or such certified copy of the record thereof may be used in all courts and places in the same manner and with like effect as if the instrument had been originally stamped. But no right acquired in good faith before the stamping of such instrument or copy thereof, and the recording thereof, as herein provided, if such record be required by law, shall in any manner be affected by such stamping as aforesaid.

The above section was practically superseded by section 13, act of June 13, 1898 (30 Stat., 448), page 338.

See act to provide for the stamping of unstamped instruments, etc , approved June 23, 1874 (18 Stat., 250), and act to extend the time for stamping unstamped instruments approved February 25, 1876 (19 Stat., 5).

SEC. 3426 [as amended by sec. 17, act of Mar. 1, 1879 (20 Stat., 327)). Redemption of stamps, etc.

This section has been superseded by the following Act:

REDEMPTION OF STAMPS.

An Act Authorizing the Commissioner of Internal Revenue to redeem

or make allowance for internal-revenue stamps. (Act of May 12, 1900 (31 Stat., 177), as amended by the act of June 30, 1902 (32 Stat., 506).)

That the Commissioner of Internal Revenue, subject, Redemption of to regulations prescribed by the Secretary of the Treas-value of stamps ury, may, upon receipt of satisfactory evidence of the denoting the pay

ment of any infacts, make allowance for or redeem such of the stamps, ternal-revenue issued under authority of law, to denote the payment of any internal-revenue tax, as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected. Such allowance or redemption may be made, either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason why the same can not be returned; or, if so required by the said Commissioner, when the person presenting the same can not satisfactorily trace the history of said stamps from their issuance to the presentation of his claim as aforesaid.

Provided, That documentary and proprietary stamps issued under the provisions of “An act to provide ways and means for war expenditures, and for other purposes, approved June thirteenth, eighteen hundred and ninetyeight, may be redeemed only when presented in quantities of two dollars or more, face value:

Provided further, That no claim for the redemption of Limitation or allowance for stamps shall be allowed unless presented within two years after the purchase of said stamps from the Government,excepting documentary and proprietary stamps issued under the Act of June thirteenth, eighteen hundred and ninety-eight, which stamps may be redeemed as hereinbefore authorized, upon presentation prior to the first day of July, nineteen hundred and four.

SEC. 2. That the finding of facts in and the decision of Finding of Comthe Commissioner of Internal Revenue upon the merits except in case of of any claim presented under or authorized by this Act fraud om mathe

to

redemption.

shall, in the absence of fraud or mistake in mathematical calculation, be final and not subject to revision by any accounting officer.

Sec. 3. That all laws and parts of laws in conflict with any of the provisions of this Act are hereby repealed.

The American West Indies Trading Co. v. U.S. (45 Ct. C'ls., 488.)

Regulations No. 27 and Supp. No. 1. Court of Claims has jurisdiction to enforce payment of a claim allowed by Commissioner and disallowed by Comptroller. (Kaufman v. United States, 11 Ct. Cls., 659; 96 U. S., 567; 24 Int. Rev. Rec., 135.) See also Woolner's case (13 Ct. Cls., 355; 24 Int. Rev. Rec., 181).

Authority to issue duplicate stamps for spirits, etc., in place of stamps which have been lost or accidentally destroyed. (Sec. 3315, p. 209.)

Stamps not representing revenue taxes will not be redeemed by the Government. (Letter to Collector Shearer, Oct. 28, 1897; 43 Int. Rev. Rec., 401.)

There is no material difference between the powers of the Commissioner under section 3426, and under section 3220, page 114. Under section 3426 he is to "allow" the claim, which is done either by giving other stamps in lieu of those that have been spoiled, etc., or by repaying the amount or value. Under section 3220 he is to “refund” and “pay back.”. His payments in both cases must be made through the accounting officers of the Treasury Department, as he is not himself a disbursing officer. (United States v. Savings Bank (1881), 104 U. S., 733; 28 Int. Rev. Rec., 87.)

(United States v. American Tobacco Co., 166 U. S., 468.)

Internal-revenue stamps redeemable only when owned and presented for redemption by persons, or their legal representatives, authorized to purchase and use them for the payment of

taxes. (T. D. 19224, 1898.) SEC. 3429 [as amended by sec. 17, act of Mar. 1, 1879 (20 Stat., 327). Supp. R. Š., vol. 1, p. 242.]

Penalties for forging, counterfeiting, etc., or fraudulently using or selling stamps, etc.

This section not repealed by the Criminal Code, and remains in force.

Section 8 of the war revenue act (act of June 13, 1898) reenacted the provisions for purposes of that act (p. 300, Compilation of 1900).

See also section 42, act of August 28, 1894, page 344.

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Prima facie evi. And the fact that any adhesive stamp so bought, sold, dence of Washing, offered for sale, used, or had in possession as aforesaid,

has been washed or restored by removing or altering the canceling or defacing marks thereon, shall be primafacie proof that such stamp has been once used and removed by the possessor thereof from some paper, instrument, or writing, charged with taxes imposed by law, in violation of the provisions of this section.

Kaufman v. United States, 51 C. C. A., 549, 113 Fed. Rep., 919. (Indictment for having in possession and knowingly offering for sale washed and restored adhesive documentary stamps.)

Counterfeiting imitation wine or compound liquor stamps (sec. 3328, p. 217).

Counterfeiting stamps for fermented liquors (sec. 3346, p. 252). Using imitation stamps on packages of distilled spirits (sec. 3316a, p. 209).

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