New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1871-05-17
IMPORTANT TO DIsTILLERs.
New Rulings I'm the Internal Revenue Blu
reau.

New Rulings I'm the Internal Revenue Blu
reau.
WASHINGTON, May 10, 1871.
The following opinion of Attorney General
Hill relative to the internal revenue law re
ouiring that every package of distilled
spirits shall be properly stamped before it is
placed in the market, has just been made
public:
DEPARTMENT OF JrsTICE, /
Washington, May 8, 1871. s
Hon. A. T. Akermsn, Attorney General
SIR: beg leave to submit the following
opinion upon the question referred by you
to me, of how far the Commissioner of In.
ternal Revenue has authority to direct the
restraining of casks of distilled spirits and
fermented liquors where the stamp has be-
come detached and destroyed without fault
on the part of any one. BY the act Of TWEEN.
tieth july 1868. provision was made for the
collection of the duties upon liquors and to-
bacco by means OF revenue stamps. BY the
provisions of this act the form OF the stamps
for spirits is carefully prescribed, and de
tailed directions are given in respect to the
manner in which it shall be affixed. No
provision is made for the case of the destruc-
ton of the stamp without fault en- the part
Of the distillers.
Referring to sections &c, q and % of that
act requiring the use of stamps, the As
sistant Attorney General continues: The
question presented for your opinion seems
to be- whether any of these stamps can be
used for the purpose of restamping spirits,
under direction of the Commissioner Of In
ternal Revenue. where the stamp previously
affixed thereto has been DESTROYED without
the fault of the distiller, and such use of
stamps be allowed in settling the accounts
of collectors. This case is clearly not pro-
vided for by laws. Whether power to
direct such restamping of spirits is given
to the Commissioner of Internal Revenue
by implication from all the provisions of
the statute is, perhaps, more difficult ques-
ton. No tax is required to be paid more
than once. and while the law requires a
stamp TO be affixed to spirits as the only
legal evidence of the payment of the tax,
there is no provision making the stamp the
sole and conclusive evidence that the tax
has been paid or, in other words, making
the taxpayer the insurer of the stamp
affixed by the revenue officers to the
casks of spirits. 1t would require the
most unequivocal legislation to make
such a stamp more than prina facje
evidence of the payment of the tax,
or to compel tax TO be paid second
time, because the stamp has been lost with
out fault on the part of a taxpayer. Never
theless, stamp is required, and the very
minute regulations with respect to the
manner in which stamps shall be issued to
collectors, and in which they shall be used
and the use of them be accounted for would
seem to exclude any implication of an au-
thority in any one to direct their use in a
different mode or for different purposes from
those pointed out. / am of opinion that
the remedy for the injustice which would
follow from compelling a manufacturer to
pay tax second time, because the stamp
has been destroyed without fault on his
part, is to be found in the power of the
Commissioner of Internal Revenue to re-
fund taxes wrongfully assessed. Power to
do this is given him in language which is,
unquestionably, broad enough to include
such a case as this. l3 Statutes at Large,
239. 24O). Where a stamp has been des-
troyed and the taxpayer, in consequence, is
forced to affx a new stamp, the commits |
sioner, upon proof of these facts, clearly |
has the power to direct the price of the |
second stamp, or rather, the tax thus a |
second time exacted, to be refunded, and |
this would seem to be the most legitimate |
way of meeting the difficulty until there
can be legislation by Congress. have the
honor to be your very obedient servant
CLEMENT HUGH HILL,
Assistant Attorney General
Approved:
A. T. AKERMAN, Attorney General.