The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1870-10-20
sfcbENa.SyEA y y
,.,,,-.snAy OCTOBER %, 1870:
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-, sy1d vgnfskeX SssHsks
xrr 'ss.xeToS, Oct. T.--The folioWine
" w., ns asrcriar concerning the effacing and
sias ."a;nr of internal revenue stamps has
. 49, Man issued from the office of Internal
Revenue: ).
natsd,r called OF late TO the use. on the.
ipsrt Of tobacco manufacturers, or pdsss or
p.aLoas for hacking fine-eut chewing TO
1900 and the great facility these packages
sfsord for the reuse OF tobacco stamps
"isn. 60 the further fact that seldom are
these pals or buckets, when empaeu ~
the dealer. found to have the stamps ae'
stroyed, OF even detaced. So.
e''S strong suspicion is awakened against
rho nee Of these pals. is arises rom the
eam. that they are expensive for package
aiioved to he used only once that tney
,s,n,, nth crest facility be returned TO the
factory and refi!led, and that dealers gene.
r,liy aeglect to destroy the stamps OF
stamped portion of the soDacco 5Wneh
emptied. m sp,.r.
and moro especially. OF supervisors, conee-
sars and assessors, Is called TO this subject,
and I have to urge upon them more rigid
enforcement OF the provisions OF law rela-
tive to the destruction of ailreyenue stamps,
both of tobacco, snuff, and cigars, and also
of distilled spirits and fermented liquors, as
soon as the packages are emptled.
Section 70 of the act of July 20, 1865, de-
ciares that any person who shall Wfltutly
neglect or refuse to destroy the stamped
portion Of any package Of tocacco or snuff
when emptied, shall Tor each such offence,
on conviction, be fined fifty dollars and i'm
prisoned not less than ten days nor more
than six months.
Section AZ makes 1t the duty of every per-
SON who empties or draws off, or causes to
be emptied or drawn off, any distilled
spirits from cask or package bearing any
mark, brand, or stamp, &C., to efface and
obiiterate said mark, stamp, or brand, at
the time Of emptying such cask or package,
and imposes q tine of not less than tve:hun-
bred dollars nor more than ten thousand
dollars, and imprisonment not less than one
year nor more than five years, on convIc-
zion of any person who shall ta,t or neglect
to efface and obliterate said mark, stamp, or
brand at the time of emptying such cask or
package.
Section 81 of the act Of July Is, 1866, pro-
vides penalties Of fine and Imprisonment
for not destroying or defacing the stamps
used on vessels containing fermented
liquors when the contents are withdrawn.
Judge Blatchford, in the United States
District Court of the Southern District OF
New York, in the case of The United States
os. quantity Of distilled spirits found in
rectifying house Of A. ONeill, held that the
phrase !" knowingly and wilfully" ~ means
lated it, but that he knew the fact that the
stamps were not etfaced and omitted to
ebliterate them" Under this decision it is
not necessary, for conviction, TO prove that
a dealer emptying these pals of fine-cut to-
bacco, or snuff-jars, or any other package,
has neglected or refused to destroy the
stamps, with design or intent to sell them,
or to use the stamped package again, or to
allow its use by any other person. The
fact that he knew the package to have been
emptied, and neglected to destroy the
stamp-beinga free and voluntary omission
on his part is aoi!ful neglect, such as
1t may not be amiSs to remind dealers of
the requirements of the law in cases where
they may be presumed to be ignorant, and
warn them of the risks the run in failing to
destroy all revenue stamps as soon as the
packages to which they are attached are
emptied of their contents. .
The destruction of these stamps is be-
lieved to be the surest and the only effectual
mode of entirely preventing their fraudu-
lent use. For this end the law demands
their destruction, and makes q. wiltul ne
In the case of distilled spirits, q felony, and
in the case Of tobacco criminal offence,
and, in both cases, punishable, on convic-
ton, with fines and imprisonment.
The notorious reuse Of stamps and
stamped vessels and packages calls impera-
lively upon the Government to enforce
these penalties whenever and wherever any
person knowingly and wilfully omits, ne
elects, or refuses 80 destroy revenue stamps,
stroyed. And this Office calls upon all re-
venue officers to see that the law in this re-
gard is strictly enforced, making this provi-
sion-what it needs to be at the present
time-a liuing, potent, and correcting force.
G. DELANo, Com'r.