Baltimore daily commercial. [volume] (Baltimore, Md.) 1865-1867, 1866-01-17

TREASURY DEPARTMENT, !
OFFICE or INTERNAL REVENUE.
WAsHlNGToN, January Is. 1866.
In the 10th section OF the act of une 90 1851 it is
enacted that. in any and all cases. where an adhesive
stamp shall be used for denoting any duty imposed
by said act except as Hereinafter provided the per
son using or atiiXing the shall write thereupon
the initials of his name and the date upon which the
same is attached or used. so that the may not
again be used; and that if any person shall fraud
ulcntly make of an adhesive stamp, to denote
any duty imposed by said act without etectually
cancelGg and O5lteratng the same except as there
matter provided he she, or they shall forfeit the sum
In subsequent part Of the same section it is pro-
vided that the proprietor or propretors of any pro-
prietary article or articles subject TO stamp duty
under schedule T. may, in certain designated man
nGr, furnish his or their own dies or DESIGNS for
stamps, and that, in all cases. where such stamps are
used instead Of his their writing the date thereon
the said stamps shall be so affixed on the boxes,
using the contents thereof the stamps shall be eec
tualy destroyed, and that IN default thereof such gr0-
grtHetor or proprtetors shall forfeit the sum Of fiy
In section 169 it is enacted that any person who
sall 9er or expose for sale any of the articles
toned In schedule G shall be deemed the manufac-
Habilities - ''' sumo A'"''''''' "'','
In section l57 the Commissioner of Internal Reye-
nue IS authorized to prescribe such method for the
and eifectual.
Under the power thus conferred authority has been
given to imprint the initials and date upon stamps
"a atS instead OF writing them The imprint must
NC ttSttHCt ttHU teUtbte.
If proprietary stamps cannot be so affixed to the
boxes bottles or packages, that in opening the same
or IN using the contents thereof they shall and mu
be unaVoiaby and eiectually destroyed they should
be cancelled in the ordinary manner, by writing or
!mprinting thereon the initials ana date.
Cancellation, by writing imprinting the ntiais
and date IN ink, whereby the stamp is made to cor
respond In those particulars, with the instrument to
which 1t Is affixed, is net only the legal but also the
most etfectual method against fraud, and must be
Gdopted except in the case Of proprietary articles
where it Is otherwise especially provided.
Frequent reports have reached this office, showing
that the law upon this subject is very often disrc-
gardcd. In some instances stamps used without
being obliteratcd or destroyed in any manner what
ever'ln others cross simply, generally with ink but
sometimes even with pencil IS used, or hole is
punched through the stamp
These and similar methods of cancellation afford
little or NJ protection against the of stamps
second time. Great frauds may be, and, as inves-
gation shows nave been practiced upon the public
revenue in this manner.
Collectors, assessors, inspectors and all other Off
GERS OF tins bureau therefore instructed TO give
this subject their special attentions to bring to the
notice OF persons using stamps and to require strict
conformity to the law.
If persons, after having been fully notified of the
requirements OF the statute respecting the canCela
ton of stamps, and of their liabilities for nOncomp-
ance herewith. wiliully persist in their fraudulent
use without electually canceling and obberating
them an the manner Tequred By lqc, legal proceed
mg5 should be instituted for the recovery of the pre-
scribed penalties T. A. ROLLGys
;3pOINiSsin1nr