Mineral Point weekly tribune. (Mineral Point, Wis.) 1859-1868, 1866-02-14
Respecting the CaneeIlat0n of adhesive Inter-
Nal Revenue Stamps.
TPEAsURy Department,
Office internal REVENUE.
WASH SGTON. January Is. 1866


In the l55th section of the act Of June
80, 1861, it Is enacted. that in any and all
cases where an adhesive stamp shall be
used for fcnoting any duty imposed by
said act, except as hereinafter provided,
the person using or AFT Xinr the same shall
lcrite tteTeupolt the initials Of his name
end the date upon which the same is at
tIcheJ or used, so that the same may not
again be used; and that if any person
shall fradnlently make use Of an adhesive
stamp to denote any duty imposed by said
act, without so eilectualIy cauceIin@ and
CELEBRATING the same, except As therein-
after provides, b, she, or they shall for
felt the sum Of ftty dollars
In a subsequent part Of the same sec
ton, It Is provided that the proprietor or
proprietors of any proprietary ar icle or
articles subject to stamp duty under
Schedule {, may, in n certain designated
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 date thereon, the
said stamps shall be so affixed on the
boxes, bottles, or packages, that, in open
ing the same or using the contents there
Of the stamps shall be efFectuallv destroy
ed and that in default thereof such pro-
prietor or proprietors shall forfeit the sum
Of fifty dollars
In section 169 it is enacted that any
person who shall offer or expose for sale
any of the articles mentioned in Schedule
{ shall be deemed the manu- iacturer there
Of, and subject to the same penalties and
liabilities.
In section l57 the Commissioner Of
Internal Revenue is authorized to pre-
scribe such method for the cancellation
Of stamps as he may deem expedient and
efectual
Under the power thus conferred author
ltv has been given TO imprint the initials
and date upon stamps and az ink instead
Of writing them. The imprint must be
distinct and legibIe
If proprietary stamps cannot be 50 af-
fixed to the boxes, bottles. or packages.
that in opening the same, or in using the
contents thereof they shall and must be
Unavoidahly and eiectuallv destroyed,
they should be Cancelled in ord nary man
ner, by writing or impriating thereon the
Initials and date
Cancellation by writing or imprintinG
the initials and date in ink, whereby the
stamp is made TO correspond in those par
ticulars, with the instrument to which it
is affixed is not only the legal but also the
most effectual method against fraud, and
mast Be GIoptg3 except in case Of pro
prictarY articles, where it Is otherwise
specially provided
Frequent eaUorts have reached this Of
fce shelving that the Iaw upon this sub
ject is rcry often disrc-arded. In some
instances stamps are used without beng
ObhJerale4 or destroyed in ans monEor
Whatever. in others q cross simply. gen
orally gith ink. hat sometimes even with
q pencil. is used, or q lole is punched
throu h the stamp.
These and similar methods Of cancella~
ton afford lit or no protection against
the use Of stamps Il second time. Great
irauds may be and as investigation shows
have been, p"actisei upon the public
revenue in this manner
Collectors, assessors. inspectors. and All
other officers Of this Bureau. are therefore
instructed to give this subject their special
attention, 10 bring it 10 the notice of per-
sons using stamps and to require strict
10 the law
If persons, after having been fully no.
tilted Of the requircm mt of the statute
IF their liabilities Of noncompliance
-herewith, wilfullv persist in their fraud
Gleut use. without efIectually canceling
and CELEBRATING them in the manner re
9uired by law Legal proceedings should
he instituted for the recovery Of the pre-
scribed penalties.
Z. i. ROLLINS,
Commissioner