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CHAPTER FOURTEEN.

STAMP TAXES ON SPECIFIC OBJECTS.

Sec.

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3422. Affixing stamps to instruments to Act of June 13, 1898—Continued. render them valid.

Sec. 10. Penalty for issuing or accept3423. Stamps to be canceled.

ing bill of exchange un3424. Commissioner to prescribe mode of

stamped. cancellation.

11. Acceptor must affix stamp). 3426 (amended). Redemption of stamps,

12. Stamps to be sold by wbom. etc.

13. Provisions for stamping any [3426a.] Proviso to documentary

document issued without stamps.

stamps. [34266.] Limitations of time for presen

14. Using instruments as evitation of claims for allowance on

dence. account of stamps.

15. Recording unstamped in3429 (amended). Forgiug, counterfeiting,

struments, etc., or fraudulently using or

16. When instruments invalid. selling stamps, etc.; penalties.

17. What bonds,etc.,are exempt. 3433. Articles intended for exportation,

18. Telegraph messages; to be manufactured in bonded

emption. warehouses.

19. As to dies; Schedule B. (3433a.) Withdrawal of distilled spirits

20. Penalty for sale of drugs in by manufacturer of cordials, liq

violation of law. uors, etc.

21. Penalty for removing stamps (3433b.) Section 15, act May 28, 1880.

in violation of law. Allowance for leakage.

22. Penalty, maker, etc., who Section 15, act July 24, 1897.

sells articles mentioned in 3434. Removal in bond to Pacific coast

Schedule B in violation of for exportation.

law; exemption. 27. Act of July 24, 1897. Duties on

23. Manufacturer to file declarareimported taxable articles.

tion in writing with col. 3437. Assessment of stamp taxes where

lector. Penalty for makarticles are removed without

ing false report. being stamped.

24. Detinition of manufacturer Act of June 13, 1898:

(under Schedule B). Sec. 6. Adhesive stamps; general

Stamps on imported mer. provisions.

chandise. 7. Unstamped documents not

25. Stamps competent evidence; pen

Schedule A ; Schedule B. alties.

26. Allowance of drawback; 8. Counterfeiting stamps, or

evidence, etc. dies; removing and

28. Tax on every seat in palace using stamps; penalty.

or parlor car and every 9. Cancellation of stamps.

berth in sleeping car sold For former acts of Congress requiring stamps to be affixed to certain written instruments, see act of July 1, 1862, Schedule 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).

Decisions under former internal-revenue laws requiring
stamps upon instruments (Pugh r. McCormick, 14 Wall., 361;
15 Int. Rev. Rec., 96; United States v. Isham, 17 Wall., 496; 19

Int. Rev. Rec., 84; Hall r. Jordan, 19 Wall., 271).
SEC. 3422.
Provided, That, hereafter, in all cases

Affixing

stamps to where the party has not affixed to any instrument the stamp stamped instru.

ments. required by law thereon, at the time of making or issuing

re

When instru.

etc.

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 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 ments not stamp: ed through acci. collector, upon oath or otherwise, to his satisfaction, that dent, mistake,

any such instrument has not been duly stamped at the time Act of Feb. 18, of making or issuing the same, by reason of accident, mis

(18 Stat., take, inadvertence, or urgent necessity, and without any 316.)

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 mouths after the making or issuing thereof, be brought to the said collector of revenue

to be stamped, and the stamp-tax chargeable thereon shall Collector can be paid, it shall be lawful for the said collector to remit the remit penalty.

penalty aforesaid, and to cause 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 baving 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 has been practically superseded by section 13, act of June 13, 1898 (30 Stat., 448), p. 304.

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. 3423. In all cases where an adhesive stamp is used for denoting any tax imposed under this chapter, except as hereinafter provided, the person using or affixing the same shall write thereon the initials of his name and the date on which such stamp is attached or used, so that it may not again be used. And every person who fraudulently makes Stamps to be use of an adhesive stamp to denote any tax imposed by canceled.. this chapter without so effectually canceling and obliterat. ing such stamp, except as before mentioned, shall forfeit the sum of fifty dollars.

SEC, 3424. The Commissioner of Internal Revenue is Method of can. authorized to prescribe such method for the cancellation of cellation. stamps as substitute for, or in addition to, the method prescribed in this chapter, as he may deem expedient and effectual. And he is authorized, in his discretion, to make the application of such method imperative upon the manufacturers of proprietary articles, or articles included in Schedule A.

See sections 9, p. 301, and 25, p. 309, act of June 13, 1898. SEC. 3426, as amended by section 17, act of March 1, 1879 (20 Stat., Redemption of 327). The Commissioner of Internal Revenue may, upon

stamps, etc. receipt of satisfactory evidence of the facts, make allow. ance for or redeem such of the stamps issued under the provisions of this title, or of any internal-revenue act, 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; and such allowance or redemption shall 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 so returned: Provided, That nothing herein shall be held as authorizing redemption of, or allowance for, any of the stamps allowance for which is prohibited by the provisions of “An act relative to the redemption of unused stamps," approved July twelfth, eighteen hundred and seventy-six.

The limitation in section 3228 does not apply to claims under
this section. (15 Op. Atty. Gen., 426; 24 Int. Rev. Rec., 33.)

Court of Claims has jurisdiction to enforce payment of claim
under this section allowed by Commissioner and disallowed by
Comptroller. (Kaufman v. United States, 11 Ct. Clms, 659; 96
U.S.,567; 24 Int. Rev. Rec., 135.) See also Wooluer's case (13
Ct. Clms., 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. (03315,
p. 195.)

Stamps not representing revenue taxes will not be redeemed by the Government. Caso stamps for distilled spirits bottled in bond. (Letter to Collector Shearer, Oct. 28, 1897; 43 Int. Rev.

401.)

Rec,

There is no material difference between the powers of the Commissioner under section 3426, and under sec. 3220, p. 103. Under section 3426 he is to “allow" the claim, which is done either by giving other stamps in lien 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 be is not himself a disbursing officer. (United States r. Savings Bank (1881), 104 U.S., 733; 28 Int. Rev. Rec., 87.)

Evidence required in support of claims for amounts paid for adhesive stamps used in error or excess. (Vol. 1, Treas. Dec. (1899), No. 20875.)

Internal-revenuestamps 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.

(Vol. 1, Treas. Dec. (1898), No. 19224.)

(SEC. 3426a. Act of July 12, 1876 (19 Stat., 88). Proviso as to documentary

Provided, That from and after the passage of this act no stamps. allowance shall be made for documentary stamps, except

those of the denomination of two cents, which when pre. sented to the Commissioner of Internal Revenue are not found to be in the same condition as when issued by the Internal Revenue Department, or, if so required by the said Commissioner, when the person presenting the same can not satisfactorily trace the history thereof from their

issue to their presentation as aforesaid. Limitations of

(SEC. 34265.] Section 17, act of March 1, 1879 (20 Stat., 327). That time for presen tation of claims. claims for allowance on account of stamps arising under

section thirty-four hundred and twenty-six of the Revised Statutes as restricted by “an act relative to the redemption of unused stamps, approved July twelfth, eighteen hundred and seventy-six," may be allowed, if presented within three years after the purchase of said stamps from the Government, or a Government agent for the sale of stamps, and not otherwise: Provided, That no existing claim for the redemption of or allowance for any internal. revenue stamps other than the two-cent documentary stamps shall be allowed, unless presented within one year from the date of the passage of this act: Provided further, That from and after June thirtieth, eighteen hundred and sev. enty-nine, no allowance shall be made, in any manner, for documentary stamps other than those of the denomination of two cents.

This section prohibits any allowance, after June 30, 1879, for documentary stamps except those of the denomination of 2 cents. Claims for the redemption of 2-cent documentary stamps and of proprietary stamps can not be allowed if presented after June 30, 1886, as such stamps were not issued after June 30, 1883.

Opinion of the Attorney-General, August 19, 1899, as to the power of the Commissioner of Internal Revenue to redeem unused documentary stamps. (Vol. 2, Treas. Dec (1899), Nos. 21523 and 21560; Contra, Opinion Comptroller of Treasury,

Vol. VI, Comp. Dec., 434; Ibid., 558.)
SEC. 3429, as amended by section 17, act of March 1, 1879 ( 20 Stat.,327).

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

This section was practically reenacted by section 8 of the act of June 13, 1898. See page 300.

See also section 42 of the act of August 28, 1894, p. 329.

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bonded
houses.

And the fact that any adhesive stamp so bought, sold, Prima facie er: offered for sale, used, or had in possession as aforesaid, has ing, restoring, been washed or restored by removing or altering the can. etc. celing or defacing marks thereon, shall be prima-facie 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.

Counterfeiting imitation wine or compound liquor stamps ($ 3328, p. 202).

Counterfeiting stamps for fermented liquors ($ 3346, p. 231). Using imitation stamps on packages of distilled spirits ($ 3316a, p. 196).

Counterfeiting obligations or securities of the United States,

which includes stamps (0 5414, p. 392, Appendix). SEC. 3433, as amended by section 10, act of October 1, 1890 (26 Stat., . Certain articles 614). All medicines, preparations, compositions, perfumery, portation 40 50 cosmetics, cordials, and other liquors manufactured wholly manufactured in or in part of domestic spirits, intended for exportation, as provided by law, in order to be manufactured and sold or removed, without being charged with duty, and without having a stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, be madeand manufactured in warehouses similarly constructed to those known and designated in Treasury regulations as bonded warehouses, class two: Provided, That such manufacturer' shall first give satisfactory bonds to the collector of internal revenue for the faithful observance of all the provisions of law and the regulations as aforesaid, in amount not less than half of that required by the regulations of the Secretary of the Treasury from persons allowed bonded warehouses. Such goods, when manufactured in such warehouses, may be removed for exportation, under the direction of the proper officer having charge thereof, who shall be designated by the Secretary of the Treasury, without being charged with duty, and without having a stamp affixed thereto.

Any manufacturer of the articles aforesaid, or of any of them, having such bonded warehouse as aforesaid, shall be at liberty, under such regulations as the Secretary of the Treasury may prescribe, to convey therein any materials to be used in such manufacture which are allowed by the provisions of law to be exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands, and labels for the preparation, putting up, and export of the said manufactured articles; and every article so used shall be exempt from the payment of stamp and excise duty by such manufacturer.

Articles and materials so to be used may be transferred from any bonded warehouse in which the same may be, under such regulations as the Secretary of the Treasury may prescribe, into any bonded warehouse in which such

1 This word “manufacturer” is erroneously printed "manufactory” in Revised Statutes, edition of 1878.

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