The Montana post. [volume] (Virginia City, Montana Territory [i.e. Mont.]) 1864-1869, 1868-01-18
THE HEyENUE CASES.


A communication from Mr.. T. c. Ev-
tr's. Assessor of Internal Revenue, will
be found in another column. We take
the liberty to review his letter, but shall
not do it in that evident splenetic mood
in which it was written. As regards the
number OF unstamped receipts found
against the merchants. and their proper
tiou to the number stamped, our asser-
tion is not denied. Ncitheris the propo-
sition that intent TO dcfraud is a requi-
size o. violation of the Revenue law, or
The other, that, where bur one in a hun
dred receipts are unstamped, the intent
to defraud does not manifest itself. We
based our asseriicn on the facts ns they
were presented before the Commissioner,
not upon suspicious or eorjectures as TO
what parties may have dope- when. = APP
priced of the Revenue officers approach" !"
The letter says AS soon ms business
men heard of the approach of the Depu.
" Assessor, they began stamping their
receipts. and t. officers would not have
( found any unstamped had the parties
been apprised of TIE approach of the
officers" If such are the facts. the Off
GERS might have accomplished the object
of the law by a very easy method. The
Assessor is very positive we were wrong
in the assertion that the Collector has
authority to decide upon what instru-
1 rannfra pA t1,o ap,ourr
We do not presume that in distributing
copies of the Revenue Law '' to nearly if
not all the business firms in the city,"
the Assessor has left himself without a
copy, but as there may be few who
\ have not noLiced it. we quote Sec. 200 of
I the law approved July %, 1866:
200. That it shall be lawful for any person
10 present 40 che collector of the district, sub
ject to the rSies and regulations of the Com
| missioner Of Internal Reven0s. any instru-
inent not previously issued or used, and re-
quire his opinion whether or not the same Is
chargeabie with any stamp duty; and If the
said collector shall be of opinion that such
instrument is chasgeIble with any stamp duty,
he shall, upon the payment therefor, aihx aud
cancel the proper stamp; and If OF the npinio
that such instrument is not charSeable with
any stamp duty, Is chargeable only with
the duty by him designated, he is hereby re-
quired to impress thereon particular stamp
TO be provided for that purpose, with such
words or device thereon as he shall judge
= proper, which shall denote that such instru-
Inent is not chargeabIe with any stamp duty
or Is chargeable only with the dnty denoted
by the stamp affixed; and every such instru
ment upon which the said stamp shall be jim
pressed shall be deemed TO be not chargeable
OF to be chargeable only with the dnty de
noted BY the stamp affixed, and shall be re
T ceived in evidence in all courts of law o
equity, notwithstanding any objections made
20 the same by reason of it being unstaInped
} or of il being insufhciently stamped.
Sec. 204 gives the Collector full powel
to affix stamps at any time within 1:
months of the issuing thereof to any in
} strument, and the same duly certified b,
( him shall make il valid instrument
Ii further provides:
That where il shall appear 20 said collector
upon oath OF otherwise, to his satisfaction
that any snch instrument has not been dull
stamped nc the time of making or Issuing tn
same, by reason of accident, mistake, mad
vertance, or urgent necessity, and without an.
wilful design 10 delraud the United States o
the stamp, or to evade or delay the paymen
thereof, then and in such case, If such instrn
ment, or, if the original be lost, copy there
of, duly certified BY The oficer having charg
n of any ecords in which surh original l. re
: quired to be recorded, or otherwise duly prove
9 90 the satisfaction of the collector, shall
E within twelve calendar months after e.
IS irsf day of August. eighteen hundred an
e sixty-six, OF within twelve calendar month