New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1865-12-07

M
~, ;r8ict upon thinly-setted DISTRICTS ~ WI ,I
~ use. II seems to me, to dispense enlres " ,nd
Thas;ve stamps AS has been done eLsewhe'u' 'AJ
substitute stamped parchment or PapgI,j diminish
,rh;ch ia its cancellation. Frauds "ouiu ,rond
~, 7 fear the advantage TO the revenue 49,.
cu1 ! iea "a. ~ b,rJen npon the public. fena,y
- nrnyded f1rissuinc unstamped ihstruiIel'o o.Iy
- ,bere l. intent TO evade the provisions % ".
M The instrument itself may oe inNIlI ou
there is no punishment OF the party "i'' D'''''
Snn,e ~ the courts have held the government 10
,,s proof Of fraudulent intention, ana mus pl'c'.l
.av STAYED proceedings for neglect 10 auA VI on''
She requisite stamps ,, - ,,,t,od,, be given the
public, whose attention IS not specliy q'pJ I ~
r. obligation in this particular but as !he Jaw nus
Re ~ 60 long in operation it is question worthy
s"ons;deration whether or not reasonable pehaty
Car simple negec. would be oppressive, as u GER
riny seems necessary: , u.;,.s ,,o,,od
- scbednle C. is subject TO penalty; small for ne
alest alone larger when there is purpose TO evade
e. leu Similar provisions in relation 10 I'M
scanned instruments would, believe be oo'h I'S
and sanitary. , ..,..-,r,or,s In ,be
hands of their receiver must always prevent ihsir
,ssne more efectually than the liability OIL those
xbo sion them 10 penalty. more genera "'nP'ii-r
snce with the law could therefore be secured, "
only those instruments which are OF Vmuo III Wv
hands of their holder were subjected 70 stamp uus
The small loss 10 the revenue from Tue nco0,I"!
assessments would it is believed, be more than
COMPENSATED by the convenience Of the pqo!le, enu
Abe more general observance OF the law. IL Is WIZ,
400 IL seems 10 me- to have few statutes when can
easily be violated with IMMUNITY. tani.'arl'N WIN
their infringement in Their minor details nl"Aos ~
easier for one 10 forget hs ooiigaohs wien ih IL
snms orc in ouestion between himself ana the
government. Moral as we'll a. bodily discusses "ie
contagious. .;,,. .io
Question las frequently arisen concerning tne
proper rule TO be adopted in the case OF oiheia A
pen issuing from the executive Departments oi tI
several States ~ well SIS from county and lnuncip'u
offices. While there is in such cases no express
exemption from stamp duty, such IS Is proVioeu IN
regard 10 official documents made or issued Oy ON
ees Of the general government, yet the law mas
always been most beraly construed III theIt De-
half. 1t has however, net always been easy 10 u.-
Ane the proper limits Of such exemption, nor 10
determine the particular cases to which the rule
II seems. therefore. desirable that legislation
shoudfegulate with It's special PROVISIONS . mater;
Ike this, of large aud growing Importance anu
which, it must be confessed, now TESTS NANNY upon
The basis Of " liberal construction"
In this connection, it is proper TO call attention 70
she fact that there has arisen III some quarters an
attempt sustained by the judicial decisions oil Ger,
tain State courts 10 evsde the stamp duty imposed
ppon "writs other original process oy when any
Neither my predecessors nor myself nave oeeh
convinced ~ the arguments upon which those de
sisons are founded, and this Office has not altered
nor modified the directions heretofore gwen requr-
ing such duty to be paid. Ii has not been deemed
advisable however, to take any Stcn> " Drlng the
question involved before the appe..ae court !or
6nal decision, or 20 induce others 10 do 80. iJ'!s
undoubtedly desirable that in such case an
authoritative decision should be reached; but, az
IN other Ike cases, j: seemed proper that the slI
az NM no
m individuals, and in the ordinary way.
III The power given TO collectors by section lC1 o.
the act Of June 50, 1864, to ax exemption stamps
andto determine the rate Of stamp duty III certaii
cases, is one Of importance 70 the revenue, aii>
sometimes OF embarrassment 70 this Office IN "a al
ADMINISTRATION OF the law. Without derogacng iron
the intelligence and integrity OF those charged wi
bhs important duty, il Is my conviction that lhei
decisions, under the pressure Of other duties, al
generally without reference 70 those MADE IN Vlhe
districts, must commonly be given WITH less COZ
sideration than if made by those who have large
opportunities for investigation, and whose dt
oisions would produce greater uniformity OF lTae
1ice. The inconvenience Of referring sach matter
direetlyto this office might in some localities seen
at first, TO be an objection 70 the change; bat,
desirable, copies might be forwarded, instead {
original pspers, and decisions made thereon, 4
pursanGe Of which the requisite instructions cou!
he given. Indeed, from q large part o. the counr
inquiries are, even now, constantly presented IL
consideration, accompanied by documents, or COZ
rs, under the impression that the final decision !
such cases rests here. IL Is deemed the duty {
This office &c give answers 70 such inquiries; o.
such answers may encounter or he followed ~ VI
Ssions O. subordinate officers based upon opinion
directly at variance with those held here, an
which are made final by law. IL is apparent thi
sneh an ineongraity in the administration OF u
law should not exist. Whether the corrcctio
should oe made in the manner have suggested,
for the s1peri0r wisdom OF Congress to determine
As the attention Of tina. body will DO doubt b
called to the details Of the stamp schedules, as We
a. % 0L<r points Of the law IL Is not necessar
that sbsuld refer 70 all the particulars III whic
amendments ma seem advisable. would suggest
however that the difference in the terms applied J.
different localities to the kind OF instrumen,
and tie various forms OF process and modes Of pro
oeedny p the several states, have rendered IL di1
cu: many times % make satisfactory application
of the pro visions Of schedule Il, as II now cXisio
all the cssee which are presented for decision Ma
ferial advantage, too, might DC derived from NOR
careful ard enlarged specification, 40 IN the case
different kinds OF conveyance, and from more de
finite requirement in the statement Of the amour
or character u the consideration ia cases Of convey
nnce core pending il that Iespec. 10 the approves
practice abr o.!. But these and other amendment
can be more particularly pointed out AZ "hotAe
time, if desired.
a,rHYH SGEs a. TIE Law NOT DifIAiILLY STATED
DfgNED ELCEssAEY.
Ipurposely onA TIE confederation OF seyorsi III
nor.an, change in The provisions oF the law relative
20 suece ,sions anf epac.es Is we'll IA % tobacco
snuff, cisSrs AID dAsulied spinis, which appear 4
h. Necessary for tho prevention Of fraud, the pro
lection of homes Taxpayers, and the uniform
and certain eollectingOf the revenue. The patience
nStba peorle. burlenal as they have boon by tax
alton. Is an asguncnt sufficient for their relief from
ns mos. annoying and oppressive eXactons, 80 IA
as Is consisu,ot with thu public necessities. Tn
skilled labor contributes IL some inat2nces dispro
md IYefll nj