The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1866-02-02
Respecting the Cancellation OF Adhe-
.fyc Internal Revenue Stamps.

Respecting the Cancellation OF Adhe-
sIve Internal Revenue stamps.
We are requested to publish the fol-
lowing circular from the Commissioner
of Internal Revenue.
Editors InteILigenccr::
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
WASHINGTON, Jan. l6, 1856.
In the l56th section OF the act of June
30. 1861. 1t is enacted, that in any and
Mi cases where an adhesive stamp shall
be used Tor denoting any duty imposed
by said act, except as hereinafter pro-
vided, the Iyarson' using or, atflxing the
same shall 3ci.ite HereMpoft the initials Of
his name and the date upon lNhich the
same is attached or used, so that the
same may not again be used; and that
| ifany person shall fraudulently make
use ofnn adhesive stamp to denote any
duty imposed by said act, without. so
effectually canceling and CELEBRATING
the same, except as Hereinafter provid-
| ed, he, she, or they shall forfeit the sum
OF fifty dollars.
Ina subsequent part OF the same Sec
ton, it is provided that the proprietor
or proprietors of any proprietary arti-
Gle or articles subject to stump duty UNI
der Schedule @, may, in n certain deS-
! irnated manner, furnish his or their
own dies or designs for stamps; and
| that, in all cases where such stamps are
used, instead OF his or their writing the ne
Iidate thereon, the said stamps shall be
so affixed on the boxes, bottles or pack
j ages, that, in opening the same or using
i the contents thereof, the stamps shall
be efIectually destroyed; and that In
default thereof such proprietor or pro-
| prietors shall forfeit the sum of hfty
| dollars.
| In section 169 it Is enacted that any
person who shall offer ore&pose for sale
/ any OF the articles mentioned in Sched-
/ ule @ shall be deemed the manufac-
turer thereof. and subject to the same
penalties and liabilities.
In section l5T the Commissioner OF
1 internal Revenue is authorized to pre-
/ scribe such method for the cancellation
| OF stamps as he may deem eXpedient
and etfectual.
| Under the power thus conferred, au-
thority has been given to imprint the in
| itiaIs and date upon stamps IN Tux, in
stead of WRITING them. The imprint
must be distinct and legible.
| 1t proprietary stamps cannot be so
afii xed to the boxes, bottles, or pack
| ages, that in opening the same, or in
using the contents thereof, they shall
and must be unovoidably and effectu-
ally destroyed, they shall be cancelled
in the ordinary manner, by writing or
impriuting thereon the initials and
dale.
Cancellation by writing or imprint
ing the initials and date in ink, where
by the stamp is made TO correspond, in
tIhose particulars, with the instrument
to which il Is affixed, is not only the
legal but also the most effecttal method
against fraud, aud mast be adopted, eS-
4 cept in the case of proprietary articles,
where II is otherwise specially pro-
vitled.
Frequent reports have reached this
alice showing that the law upon this
subject is very often disregarded. In
some instances stamps are used with
out being obliterated or destroyed in
any manner whatever in others, a
cross simply, generally with ink, but
1 sometimes even with a pencil, is used,
or hole is punched through the
stamp. * 80
These and similar methods of cancel
lRtion afford little or no profession
against the use of stamps. a second time.
Great frauds may be, and, as inyestiga-
I ton shows, have been practised upon
the public revenue in this manner.
Collectors, assessors. inspectors and
( NIL other officers of this Bureau, are
therefore instructed TO give this subject
their special attention, to bring it 10 the
notice of PERSONS using stamps, and to
require strict conformity to the law. E.
IL persons, after having been fully
notified OF the requirements of the stat
ute respectin the cancel ationo fstampS,
and of their liabilities for non-compli-
ance Herewith, wilfnlly persist in their
fraudulent use, without effectuRlly can.
ceiling aud obliterating them in The
manner eqnired by law, legal proceed
ings should be instituted for the recov-
cry OF the prescribed penalties.
e. A. RoLLINs, GohfAtissiolte