The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-04-12

The Sentinel is distressed at the pros
pect of the South being delivered over
to the tender mercies of !" the radicals.
1t saws if God does not interfere in our
behalf we shall be +" annihilated." Well,
the war or secession radicals of the
South had us in hand for three or four
years. Their tender mercies were cruel.
But the Sentinel thought that was all
right. As the bones of our people
cracked in the Davis treadmill, and as
their substance persisted and passed
away, the ,Sentiaael's partizans were de-
lighted 1t was remarkably fine. All
who did not think it remarkably fine,
and who did not shout for these South
ern radicals, were accursed " Lincolnites
and traitors The Sentinel must learn
to submit to " the powers that be-
They are ordained of God. The Presi-
dent is submitting with good grace and
loyal heart to the constitutional action
of the Congress. He has no idea of OBJ
structing any law of the land. He IS
still influential and powerful. He has
many friends in the Congress who are
classed with "the radicals" If the
ponderous foot of &C the radicals " should
be raised for our final annihilation,"
the President will plead for US. We
will all plead and it may be that God,
who refused to hear the prayers of our
pious Divines for the success of Mr..
Davis and his plan Of demolition, will
hearken to us, and incline the hearts of
these savage radicals =" to better things.
Let us live in hope, if we expire in des-
pair. We beg our neighbors to be as
comfortable as possible, and not to al
low the condition of their ivers to shape
their views of public affairs.
We are indebted to E. w. Jones,
Esq, Collector for this District, for the
following important Circular, which we
publish for general information:
IN RELATION TO STAMPING INSTRUMENTS
ISSUED WITHOUT STAMPS, OR NsUFFI-
GENTLY STAMPED.
TREASURY DEPARTMENT,
Office Of Internal Reuenue,
WASHINGTON, March 16, 1866.
The first Internal Revenue Act took effect,
so far as related to stamp duties, October 1.
1862. Instruments executed and delivered
prior to that date, though they may be re-
corded afterwards are not chargeable with
stamp duties.
If any instrument subject to stamp duty
was issued after October l. 1862 and prior
to August 1, 1864, unstamped, or INSULT
GENTLY stamped, the appropriate stamp may
be affixed in the presence of the Court, Reg
ister or Recorder, provided by section
1853 of the act of June 80, 1864.
Any instrument issued since August 1,
1864, unstamped, or insufficiently stamped,
may be stamped by the Collector upon pay
ment for the proper stamp, and OF penalty
of fifty dollars and where the amount of
the stamp duty exceeds fifty dollars, on pay
ment also of interest on said duty at the
rate of six per cent from the day which
the stamp should have been affixed.
If the instrument is presented to the Col
lector within twelve calendar months from
its issue, the Collector is authorized to re-
nit the penalty, provided it shall appear to
his satisfaction that the omission to stamp it
was by reason of accident, mistake, inadver-
tence, or urgent necessity, and without will
full design to ecade or delay the payment of
stamp duty.
If the instrument is not presented within
twelve calendar months, the penalty and In
terest must be paid to the Collector before
he can render Invalid by affixing the appro-
pirate stamp, without regard to the cause of
the omission to stamp it at the time of its
issue. The Commissioner has no power to
remit this penalty.
Deputy Collectors, unless acting as Collec-
tors under section 80, have no authority to
affix stamps or remit penalties under section
15S.
The stamp to be affixed to any instrument
is that required by the law existing at the
time when the instrument was made signed
and issued.
When an instrument is properly stamped
under either of said sections, the stamping
relates back to the time when the instru-
ment was issued, and renders it from the be-
ginning as valid to all intents and purposes
as if it had been duly stamped when made,
signed and issued.
The whole amount of penalties paid to
Collectors for validating unstamped instru-
ments should be returned on Form So with
other unassessed penalties and the money
deposited to the credit of the Treasury of
the United States with other collections.
E. A. ROLLINS, Commissioner.