Cleveland morning leader. [volume] (Cleveland [Ohio]) 1854-1865, 1863-12-21
NATIONAL CONVENTION OF stNITED
STATES ASSESSORS.
arroEr oF rHr conr.rrEE oN srAnFs.


Since the publication Of our report Of the
proceedings Of the Assessors Convention,
we have obtained copy of the report of the
Committee on Stamps, which We present
herewith.
The committee are satisfied that rnany amend
ments could be made to this portion Of the law
which would result in a great increase Of the
revenue without much burden or inconvenience
to the people, but the Report Of the Commis-
sioner OF Internal Revenue seems TO contain all
the suggestions necessary and the committee
fully concur in them. The committee suggest
that the articles on which stamps are required,
in schedule six, should be more clearly and def
niteiy enumerated Much confusion has arisen
from this defect The committee are satisfied
that stamps are not used in many cases where
required because of the difficulty and great in
sections OF the country in procuring them They
therefore recommend that the facilities for pro-
curing stamps be increased by making more de-
posllorles Tor the same Much dimculty has
also been experienced in having stamps proper
ty cancelled, and they suggest the adoption Of
some uniform rule for this purpose They rec
ommeDd in cases OF stamps used upon all notes
and checks paid by banks that the officer Of the
bank or other person paying the same, should
cancel them by mutilatiOn. Also all County
Clerks and others of Record should mutilate or
cancel all stamps on records passing through or
fled IN their Offices. As inconvenience Is
often experienced by the different rulings Of As
sessors regarding the liability Of certain articles
70 pay duties, It Is recommended that the certii-
cate Of an Assessor in any district where an ar
tcle IS manufactured, to the effect that there is
no occult secret or art in such manufacture, shall
be received In all other districts as conclusive
evidence that such articles are exempt from
stamp duty. The notifications regarding tax
upon legacies and distributive shares, suggested
by the Commissioner, are concurred in by the
committee. Owing to the difficulty in getting
proper returns from executors and administra-
tors because Of the want of knowledge of the
law the committee suggest that the Commits
siOner authorize Assessors to furnish the proper
officers Of their districts With printed forms of
the requirements Of the Law.
An amendment 70 this report was adopted, re-
commenting that Section l6 of the amendments
TO the law in relation to the sale Of stamps, be so
amended as to make it the duty of Assessors or
Assistant Assessors, instead Of Collectors to sell
stamps This was deemed particularly necesss-
~ in rural striets, where parties frequently had
to go fifty miles to Collector in order to pro-
cure the necessary stamps whereas, by the
proposed arrangements, the stamps could be
distributed by an Assistant Assessors assessors
giving the required bOnds,) while making the
assessments. It was thought that thousands Of
dollars might be saved to the Revenue by these
arrangements,
Before concluding entirely our notice of the
Convention, we desire to remark that much
of its success and efficiency, as well as the
fact thatit was held in our city, is due to the
energy, forethought and care of John E.
Hurlburt, Esq, the Assessor of this district.