The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1866-12-04

TmsiSTm ~ pad than ne tax uadeT any previous law.
tuniy for fraud When T. err fai number was returned
The different qua tiles of tobacco and the VARYING
eots q manuiac ure different parts the country
mode Of taxa ION " Win whch s' believe I'll neither me
anu aeturers nor the revenue Office fully
II viii be observed thcappl OF this law, that
lars they would be su6iect 10 the speee tax of onr
GO sl and ihe ad yaoism tax Of lhree dollars making
i@aciuIer fac or the same he wou receive should
No SGaantSse can accrue to any party 'iS SSS the
G.vernment from sales az over twelve and less than
sales 1ho AK bearsvery heagny too un II the market
value Is yey considerably above iileen dol ars. the
Coy ernm getting The major part the excess until
the value Is twenty OoilfIs mIrc. there is very
TniSe. Tifss iaouU 100 In determining 'l' mArAet
gDSn OhsT ShsS ST & e. an sS va
made by the manufae urr IL IS c imed that cga are
va ne" on the olher hand il Is certa utterl i'm
pices and qualities Of 10 ascertsin wbat that
market Ge g and there lo Ow therefore 1umbeless
Gs tax as Is TS S shSS Pc the e
market value, but upon the va ue estimated by
In this Connection would also recommend n the tax
70 continue to be estimated BY reference 70 value,
%hch are n the
Gaty cam Se anefrSsy SscertSncd by the use Of The
sfaf Rs pcsG SGd
value to be placed upon t1em aud as the under
template the empoyment OF eompe tent apprasers,
the resal, Is sons!en and cOmplSsn
@ as O be Sn or cement s IN @ our ores3
in such Wis 10 70 the sy since the
ported has been but ion over two @ HUNDRED and
In view q this small amount q fo1egn trade twouid
be far better 70 allow ckers 10 oe ex9oIeu or OF
SopSeS system -IA' 'no -s.1.u '4'-s' ', .ne
act S Marh 1Ts s no dcnly Viii arise rO% cone one
y le s ANNUAL G re erred to the decisions of
the courts Of several States in relation m to the @
Smps uUon yS or obSr ~ Which SUITS a
commenced in court OF record. AS M none % put parry
late Gsurt 4 i uncertain when final AID sSth0n Sys
r ~ ere % are M aeS s1t 1I a &
pIS9Tsy sze@giDg such pTSSeednss with lew ex-
ar Ct ana ana
are row required upon aidavits in legal
proeeedins It is claimed that are legal
i; tSa % sRemnton 10 sdays Ior 1se In pPoceedincs
IN courts Inc ia %nE @ ae ynfa mas
Wis wei SssSTlbsd are exempt Il that there
Is e Sener" ~ ahaf aI ~ ay
Be eSpTessly relieved ~ - ar..,as 10
uIon ceeds of conveyance. Mortgages the security
0 tLe p'S St o, any SUN aS Ve t tbn
t1nt as eonyey ances
1t is the rule OF this Office sustained by we con-
sdtred English decisSns that where properly Is sod
] subject TO mortgage tne upon ueeu ~ con-
yeyauce should be determined Dy the value OF the pre-
m ses unineumbered tins value being ascertalned by
adding the amount paiC Tor the equity OF redemption to
the amount of the tebt secured by the mortgage.
believe toe aw should be AMENDED SO that the tax upon
such conVeyanees shoud pc measured Dy the CON
scelation or the value OF the properly ABOVE t1e IN
I cumbrance.
power OF attorney to convey real estae ls SUBJECT
! to stamp duty OF one dollar. IKE instrument lor
any other purpose nan mat % in Ine statute
requires OIL ~ stamp OF lne Natue vi my vents :,
1t held that when war1an Oh euhorIty ls IN such
terms hat may be used lor the convey ance OF realty
it sbou pay the same duty as required OF an express
for that purpose Ii were Otherwise no special
warrant W. be employ ed The required tax should
be clearly stated as possible In the stamp schedue
4 self and as whatever CONVEYANCE IS made upder a
same duly in other cases recommend that tire tax
upon the power be reduced 10 niy een,s -
stamps IN any case may D. at ached IN the presence
of tie collector OF the proper district 10 an unstaped
inst ument upon the pay ment OF pena W OF W DOL
lars ana the pce OF tue appioprlae tosetner
WIN the interest," IN ertal cases n9ih the uay Wien
sue stamps ougnt 10 nave Deen aniAea, =. 60 ,
and nthsr ascias nanad IN toa So ~
PTpn omned 90 in maj scbedTIe 10 renn'rod az
poV 30 VhSrnnoby nnderStand ihe oh ivations n i'm
n0s,s tbat nore ronyentent and ,esdv remea1 han @
~ now nrtvS ed seems NOT To ~
nfquSns IN certaIn cos were optborized 10 dec-
ere 81 n1ons-tv OK nosed for stIe in frud NJ Inc
law and to se al auction after oh decree
a. IN The case Of neddIers doing hnsiness witont
Of The aw Wo9d be secured WIthout Tndne barsbio
upon taxpayers Such authority would not cerajnv he
ii De AZ W or nersonal NO Ice ,fIiobIitv or ioa-