The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-12-04
Internal Reyenue Dcc,stops.

WASHINGTON, December 2.-The Com
missioner Of Internal Revenue has de.
cided that the law imposes no stamp tax
upon the policies of health insurance
companies, nor is there a tax upon the
gross receipts Of such companies.
A receipt given to State, county, or
municipal officer for sum exceeding
twenty dollars by a person in his private
capacity is subject to stamp duty.
Attaching personal property owned by
person who owes an internal revenue
tax does not affect the lien Of the Govern
ment for the tax If the same was due
when the attachment was served.
Real estate seized for the payment of in
tcrnal revenue tax must be sold within
five miles of where it is located. unless the
Commissioner of Internal Revenue, by a
special order, permits the sale to be held
al greater distance. In selling real estate
Tor taxes, under section 80, act of June 80,
1864, as amended by section Q, act of July
IS, 1866, the officer making the sale shall
offer the property at minimum price.
and If the same sum for which it is offered
be not bid, he shall declare it purchased
for the United States. The minimum
price so fixed does not include the tax,
but simply the expenses of making the
levy and the charges and fees for effecting
the sale.
Section III Of the act of June 80, 1864,
as amended by subsequent acts, provides
that no allowance or drawback shall be
made or had for any amount claimed or
due less than ten dollars. 1t is not essen
tlal to the claim that the goods shipped
should be all of the same character, or
that they should All be the product of one
manufacturer. It is sufficient if they are
all shipped by the same person upon the
same voyage Of the same vessel.
Certificates of the payment of taxes to
an amount less than ten dollars should be
issued by collectors, when requested, on
form G, series 3, No. l3.
The stamp tax on a mortgage or trust
deed is based upon the definite or certain
sum Of money originally secured thereby,
without including the interest which may
accrue after the date of the instrument.
The Commissioner of Internal Re-
venue has ALSO made the followings deci-
SlonS: Internal revenue taxes do not be-
come lien on the real estate of the tax
payer until they arc due, and when they
do become lien, such lien does not take
privity of predxisting liens. By section 50
act Of July Is, 1866, it was provided that
the tax on distilled spirits should be lien
on the spirits distilled, on the distillery
used for distilling the same, with the stills,
vessels, fixtures, and tools therein, and On
the interest Of said distiller, in the lot or
tract of land whereon the said distillcry is
situated. Section IA, act Of March 2,
1867, reGnacts this provision, emitting
the words "the interest Of said dis
tiller in" and adding after the word
situated" the words together with
any building thereon" The intention OF
this change in the statute is to make the
tax on distilled spirits a lien on the lot or
tract Of lard whereon the distillery is
situated, whether the distillcr has or has
not any interest therein. In cases where
leases were executed to the distiller prior
to March 2, 1867, and when there was
no such law, the fee simple or other
interest Of the lessor in the distillery is
exempt from the provision Of the act OF
March 2, and the tax is a lien only upon
the interest Of the diStillcr therein. This
exemption, however, does not apply to
cases where the lease was executed be-
tween June 80, 1864, and July Is, 1866
because the law then was the same as al
present.