The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1863-06-20
Important Treasury Circular.
DECISION CONCERNING STAMP DUTY on ENTITIES Of
FREE GOODS COMING FROM CANADA.
NEpARrMKNT J
OYFIcg OF lNIERNAL REVENUE

!
OFFICE OF INTERNAL REVENUE, June, 1858.
By schedule Of the Excise law, Of the subjects of
disc az any custom house either for consumption or ware
housing, not exceeding 500 in value In which the
stamp duty % cents when the goods exceed $780, and
exceed $500 In value the duty so CENTS when
the value exceeds $500 the duty is 81
In the treaty with Great Britain made June 1884,
called the reciprocity treaty It stipulated that
articles principally agricultural products, shall not b
snDsC, 70 mpos. The language Of the treaty in this pr
herewith annexed being the growth and produce OF ths
aforesaid British The United States shall b
One Of the last clauses 10 the schedule provides that he
stamp duties imposed by the foregoing schedule b,
apply 70 q other vessels pyos Ss.ws::
ports OF the United states and ports tn British Norm
This proviso shows that the subject Of the trade b.
ports Of The United States and ports Of the Dritah
no y . s.a
sdsred by the committees Of the two houses In prepay
ios and maturing the by which Y well known "
point Il cannot DO supposed 70 be, m any importans
provis!on the product Of nasty egsasson The eziss
attention Of the conitee which bad the bill charge
Of the members Of either branch Of the legislature
whose inmediass SsIsHsusns were intsresssd main
am warranted therefore, In assuming that Congrsn
fully in view, and that there any conflict bstwsea
The provisions o. the act and The spulaons q the treaty,
e nsn
OF unusual gravity arises That question b whether aes
Of Congress that requires the levy Of duty which :.
into effect by the executive ocerso the government
whether holding themselves bound by the conditions a
the treaty as constituting rule Of municipal law Of
perior Obligation, they will refuse 70 obey the statute
being without authority.
AS 10 ID question do not propose 70 enter upon 10
consideration precipatey, 70 60 out Of the way 70
meet it, must fret be convinced that there obvious,
unquestionablc cernn conflict between the stipula.
tions Of the treaty and the requstions q the statute
before shall deem myself warranted IN giving nstru6
ons 10 collectors Of the internal revenue a. 70 which q
fy0u Aae An1nn ltpI Ono Annpram
shall be deemed paramount 10 the execution OF their
duties have deliberately considered the subject, and
Not prepared TO that there any conflict between
The duties contemplated by the treaty clearly iron.
are stamp duties. The subjects OF the customs are
foreign products entering the ports Of the country The
ten or printed instruments used in the ordinary busnsss
o. TIC country. stamp on port entry Is no more
on Ss soSs os an 10 I'm Inc asn
deed The instrument used s but vehicle OF the law
used the transportation or transfer q property or 10
may bear appropriate burden Of duty without the sub
ec Of commercial contract being ouchs1
ordered be paid by buyer or the seller
both ana the necessity such payment may enter Into
the consideration Of the parties in making their bargain,
but that Is consequence necessarily attendant all
taxes The stamp duty entries Of grain from CauadA
dentally and directly nconsderable increase in
the &C transportation OF tolls the New YORK
canals would affect II much more seriously.
agreement with Great Britain that Canadian bread
stubs shall be admitted into OF the United Satso
free duty does not import that they shall be exempt
from inland regulations relating 10 their receipts and tran
sit, the expenses to which those regulations
subject them II s true, indeed that regulations might
DO made that would seriously embarrass the trade with
the British provinces and interfere with the objects %
the eaty and II such should appear 10 be the deliberate
purpose Of Congress In act passed oatensibly .
law Great Britain might have 70 complain;
but such casesn the silence Of any complaint,
ociiy, and OF tho recognition Of Its reasonabIene
by the executive head OF our nment-it wouA
be Assuming authority than any title for "
this bureau 10 take upon itself 10 interfere
between the bgn contracting parties, and 70 release th
. tax imposed by act Of Congress.
Bus there nothing tending show that Congress
tsmplatsa restriction the importation Of free goods
from Canada In the form OF . stamp tax Whatever may
be the effect Of the IL Is but incident and such
The way IL may happen 70 operate Ia not subject Of
legitimate objection II the two species Of tan an
fsfent, 70 certain that the imposition q
not DO considered violation Of agresmsns
nos TO levy the other, when such viola
ten was designed. The one was clearly within
tke terms OF the treaty. The other had ~
srstencs In this country national regulation Il he
az 10 OF the treaty and there certainly that time
anticipation Of 10 being brought during the
Zen years the treaty had 70
me imposition Of such 10 moi expressly forbiddsn
by the conditions Of the CONTRACT and do not that
| any prohibition II implied.
The oncsrs OF the internal therefore M
sruced that the act Of Congress requiring stamp entries
be enforced In relation 10 entries OF free goods oo
ing from Canada well Is OF goods coming from othsr
| foreign places.