The Wheeling daily register. [volume] (Wheeling, W. Va.) 1864-1878, 1866-02-02
[Circular No. 80 !
.|H"" Circular NO. 81,
RESPECTING THE CANCELLATION OF AID.
HFSINE INTERNAL REVENUE STAMPS.

HEsIVE INTERNAL REVENUE STAMPS.
TREASURY DEPARTMENT, }
OFFICE OF INTERNAL REVENUE,
WASHINGTON, January 10, 1866.
In the l56th section of the act of June
30, 1864, 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 pro-
vided, the person using or afiixing the
same shall arr;te therGpon the initials Of
his name and the date upon achick the same
is attached or Used, so that the same may
not again be used and that if any per-
son shall fraudulently make use of an
adhesive stamp to denote any duty i'm
posed BY said act, without so ehectually
canceling and ohiterating the same. ex-
cept as Hereinafter provided, he, she,
or they shall forfeit the sum Of fifty
dollars
In subsequent part ofthe same sec
ton. it is provided that the proprietor
or proprietors of any proprietary article
or articles subject to stamp duty under
Schedule c, may, in certain designa-
ted manner. furnish his or their own
diesor designs for stamps and that, IN all
cases where SIC! stamps are used, in-
stead of his or their writing the date
thereon, the said stamps shall be SO af-
fxed on the boxes, bottles, or packages,
that in opening the same or using the
contents thereof, the stamps, shall be
effectually destroyed aud that in de-
fault thereof such proprietor or proprie-
tors shall forfeit the sum of fifty dol
lars
IL section l6J it IS enacted that any
person who shall o1fcT or expose for sale
apy of the articles mentioned in SEIZED
ule c shall lie deemed the manufacturer
thereof, and subject 70 the same penal
ties and liabilities.
In section i57 the Commissioner Of III
ternal Revenue Is authorized 70 pre-
scribe such method tor tie cancellation Of
stamps as lie may deem expedielt and
etfectual
Under the power thus conferred 'au
thority has been given to mpTit the
initials and date upon stamps "a WL, IN
stead OF writing them The imprint
must be distinct and legibic
II proprietary stamps cannot he 30 al
fixed to the boxes, bottles, OF packages,
that ia opening ahr same, OF in using
the contents thereof, they shall and
must ho unayoidably aud et1ectually
destroyed. they shOuld lie Cancelled III
the ordinary manner, 10y writing or im
printing thereon the initials and date
Cancellation by writing or impTintlus
the intals and date in ink whereby
the stamp is made to correspond. in those
particulars with the instrument TO
which il is atnxed Is not only the legal
but also the most ei1ectndl method
against fraud and must be adopted, ~
cept in the case Of proprietary articles.
where il is otherwise specially prOyid
ed
Frequent reports have reached this
office showing that the law upon this
subject is very often disregaTded In
some instances stamps are used without
being Oblterated or destroyed in any
manner whatever; in others cross
simply, generally with ink, bnt some
times even with pencil. is used, or
hole is punched through the stamp.
These and similar methods of cancel
lation afford little or no protection
against the use of stamps a second time.
Great frauds may be, and, inspection
shows, have been, practlsed upon the
public revenue IN this manner.
Collectors, assessors, inspectors, and all
other officers of this Bureau, are thefe-
fore instructed to give this subject their
special attention, to briug it to the no
tice of persons using stamps, and to re-
duire strict conformity to the law -
Ii persons, after having been fully no.
tilted of the requirements Of the statute
respecting the cancellation Of stamps,
and of their liabilities for non-compli-
ance Herewith, wilfully persist in their
fraudulent use, without effectuslly can
ceiling and obliterating them in the
manner required by law, legal proceed
ings should be instituted for the recOve-
" Of the prescribed penalties
I. A. ROLLINS, Commissioner