Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1863-03-14
Internal Revenue.

y
ing decision of Commissioner Boutwell, in re-
gard to the atlxing of stamps to legal docu-
,nents, to which we call the especial attention
Of our business men. The act of Congress
became operative OH this coast on the LIST inst.
This delay was allowed in order that stamps
might b. forwarded in sufficient quantities to
supply the demand, and if the parties most
interested have not obtained them. it is plain
" their own fault. W. have several times
advised our business men of the necessity Of
immediate action in this matter but we are
not aware that anybody has given the subject
enough attention to procure stamps S. j.
Mccormick, of Portland, will supply those
sending to him. The following directions
will be of service at the present time:
OFFICE OF INTERVAL REVENUE,
October 1862.
DECISION IN REGARD TO STAMPS rroN INsrRt MENTs.
In stamping promissory notes or other in
strlnnrnts requiring stamps, under the pro-
visions Of the Excise Law, two or more OF Il
smaller denomination may be- USED in numbers
sufficient to amount to the sum of the stamp
required: Prvrilc2, that they are of the
kind denolninated for the kind of instrument
to which the stamps are applied.
CERTIFICATES.
\ stamp will be- required upon every crrtifi-
cate which has. or may have. a legal value in
any court of law or equity.
Certificates, warrants, orders, and drafts,
t,t fl.,
pose of carrying on the Internal business of
the Government, are not subject to II stamp
tax.
The same rule applies to the certificates,
orders, &c, of county, city and town officers.
Messages transmitted by telegraph and
railroad companies over their own wires, on
their own business. for which they receive
no pay, arc not taxable.
DECISION CONCERNING THE ArrIXING AND CANCEL
LING OF EXCISE STAMPS on poCr aEXrs, Lrc.
SEC. 95, provides: "That if any person
or persons shall maize, sign, or issue. or
cause to he made signed OF issued, any in
strnment, document or paper, of any kind
I" or description whatsoever, without the sanc
" being duly stamped for denoting the duty
imposed thereon, or without having there
"upon an adhesive stamp to denote said duty.
" such person or persons shall incur penalty
of so: and such instrument, document or
" paper. shall be deemed invalid and Of 10
" effect"
1t seems to me perfectly clear that by .he
provisions of Sec. 9j, the person who Aahcs
sig0s and issucs the instrument is the only
person who is authorized to ailix the stamp
required by law and the persons who makes,
signs, and issues, etc, without alliXing the
stamp, incurs the penalty as aforesaid, and
is liaLl. to prosecution therefor and the i'll
s'rJncnt or document is invalid in conse-
qur,lcc of such neglect.
SEC. So provides: "That the person as
Ing or oDiring the stamp, shall write there
"uImn the initials of his name, date, &C."
O.hcr portions of the law impose penalties
upon persons who receive documents or arti
crs subject to stamp duty from the person
VIII, makes, signs and issues them, without
being duly stamped, etc.
"m therefore of the opinion that faith
FIJI compliance with the requirements of the
provisions of the excise law, demands:
First: That all papers sui jet to stamp
tax, shall have the stamp affixed before the
same is issued.
Second: That the stamp SO affixed must
10 cancel lied in the manner prescribed by the
party making, signing, or issuing lin other
words, eXccuting,) the instrument, document,
OF paper.
Hence, tho receiving of an unstampcd pa
per is violation of the law. The attaching
and cancclling of stamp on document so
received, is also unlawful, and the cancrla-
ton of stamp Oh paper otherwise lawfully
issued,) by other than the party executing
the paper to which the stamp is affixed, is
equally improper.
The only exception that exists in the law
to the above ruling, is in the case of bill of
exchange, or order for the payment of any
sum of money drawn, or purporting to be
drawn, in any foreign country, but payable
in the United States, in which case the ac-
ccptor or acccptors, shall, before paying or &C.
crpting the same. place thcreupon stamp,
Indicating the duty upon the same, as provid-
ed by Sec. FOL, Of the excise law.
GEORGE S. BOUTWELL,,
Commissioner IF Internal Rermxc.
The following is a compilation from tho
law of the denomination of stamps required
for the most common legal documents:
Promissory notes or drafts other than at
sight or OH demand,
From $50 to 100. ........SO O5
1UU SUU. ....... III
<UU - s5OU Id
oOU CUU ~
3OO " IoO. .............. 80