The Oregon union. (Corvallis, Or.) 1862-1863, 1863-02-28

said act Yhe T. S. Excise Law is so.
sparsley distributed through the State.
that very many do not know what is re-
quired of them, and even if they had it,
would not know fully how to construe it,
therefore I consider it my duty to give
them through the press all the information
I possess.
Very Respectfully yours,
THos. FRAsAR
U. S. Assessor for Oregon.
OFFICE OF INTERNAL REVENUE, 7
October, 1862.
Decision IN regard to Stamps apon Instruments.
In stamping promisory notes or other
instruments requiring stamps, under the
provisions of the Excise Law, two or more
Of smaller denomination may be used in
numbers sufficient to amount to the sum
of the stamp required: Provided, that
they are of the kind denominated for the
kind of instrument to which the stamps
are applied.
Certificates.
y stamp will be required upon every
certificate which has, OF may have, legal
value in any court of law or equity.
Certificates, warrants, orders, and drafts,
by one State officer upon another, for the
purpose Of carrying on the Internal busi-
ness of the Government, are not subject to
a 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 re-
ceive no pay, are not taxable.
Decision concerning the -A6aring and capceAiag
Of E1ctSc Stamps on Documents, cts.
Sec. 95, provides ''That if any person
"or persons shall make, sign or issue, or
'Ecause to be made, signed or issued, any
''instrument, document or paper, Of any
"kind or description whatsoever, without
'sthe same being duly stamped for demo-
"ting the duty imposed thereon, or with
Hout having thereupon an adhesive stamp,
"to denote said duty, such person or per-
''sons shall incur penalty of $50: and
E'such instrument, document or paper,
shall be deemed invalid and of no effect"
1t seems to me perfectly clear, that by
the provisions of Sec. 95, the person who
makes, signs and issues the instrument, is
the only person who is authorized to afix
the stamp required by the law; and the
person who makes, signs and issues, etc.,
without affixing the stamp, incurs the pen
atty as aforesaid, and is liable to proseeu-
ton therefor, and the instrument or docu-
ment is invalid in consequence Of such
neglect.
Sec. 90, provides: "1hat the person
"using or affixing the stamp, shall write
'sthereupon the initials Of his name, date,
"&c."
Other portions Of the law impose penal-
ties upon persons who receive documents
or articles subject to stamp duty from the
person who makes, signs and issues them,
without being duly stamped, etc.
| [ am therefore Of the opinion that a
faithful compliance with the requirements
of the provisions of the excise law, de-
mands
First: That all papers subject to stamp
tax, shall have the stamp affixed before
| the same is issued.
Second That the stamp so affixed must
be cancelled in the manner prescribed by
the party making, signing or issuing Gin
other words, executing, the instrument,
document, or paprr.
Hence, the receiving of an unstamped
paper is violation of the law. The att
taching and cancelling of a stamp on a
document so received, is also unlawful,
and the cancellation of a stamp on 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 paymnt
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 acceptor or acceptors, shall, be-
fore paying or accepting the same, place
thereupon stamp, indicating the duty
upon the same, as provided by Sec. l0l,
of the excise law.
GEORGE S. boutwell,,
Commissioner of Internal Revenue.