The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1871-05-11
IMP0n ANT TO DISTILLEnS.


New Rulings in the Iuternai Revenue
Bureau.
wAsHISGroN. May TO- 1871.
The following opinion OF Attorney General Hill
relative to the internal revenue law requiring that
every package OF distilled spirits shall be properly
stamped before it placed In the market, has Just
been MADE public:-
DEPARTMENT OF JUSTICE
WASHINGTON. May s, ls7l.j
Hon. A. T. AKERMAN. Attorney General
SIR beg leave to submit the following opinion
upon the question referred by YOU me, OF how far
LIE Commissioner Of Internal Revenue has authority
TO direct the restampng OF casks OF distilled spirits
ana fermented liquors where the stamp has become
detached and destroyed without fau.t the
part OF any one. by the act OF Goth July, 1888,
provision was made for the collection OF
means OF revenue stamps. BY the provisions OF
that act the form OF the stamps for spirits IL care
fully prescribed anu detailed directions gwen In
respect TO the manner In which it snail be Affixed
No provision ~ made for the case OF the destruction
filters.
ReerrIng to sections &c. 81 and 2s OF thar act. re-
General continues:-The question presented FOR
your opinion seems TO be, whether any OF
se s p qsn under nG uSfS o5 e PgUse
s!oner OF Internal Revenue, where the stamp pre-
vousy aniXei thereto has been DESTROYED without
the fault OF the 0istiler and such use oi stamps be
allowed IN setting the accounts Of collectors. Ih.s
case Is clearly not provided for by laws. Whether
to the Commissioner OF Internal Revenue By iClpi-
cation rom all the provisions OF the statute Is,
perhaps, more difficult question. No tax u re-
quired TO be paid more than once, and while
the law requires sdlnp to be allXed
TO spirits as the only legal evidence
OF the payment of the tax, there il pro.
vision making the stamp the sole aud conclusive
evidence that the tax has been pad; or, In other
words, making tho taxpayer the insurer OF the
stamp aixed by the reveae officers to the casks OF
spirits. IL would require the most unelulyocal
legislation IN make such stamp more than prURn
ldcte evidence Of the payment OF the
Tux, or to compel q lax to &c paid
second time, because the stanD has been lost
without iaut Oh the part Of "a taxpayer. Neyerlne-
less stamp Is reaui. ell, and the very minute regu
Shall be issued 10 collectors and in which they snail
be used and the use OF tdem pc accounted for wold
seem to exclude any implication OF an authority In
any one To direct their use In different mode of
for different purposes from those pointed out
/ am Of opinion That tie remedy for
che injustice which would follow from com.
pelling a manufacturer to pay tax second
time because the stamp has been destroyed without
fault his part Is to be found In the power OF the
wrongully assessed. Power to do this Is gwen hin
In language which is unquestionably, broad enough
to include srch case as this. Us Statutes NJ Larst:
239, 2lo.) Where stamp has been des royed anu
the taxpayer In consequence Is foIcei 10 anN
a new stamp. the Commissioner. upon PROOF y,
these facts clearly has the power to ulrecS .iie
price of the second stamp or rather tll5 tax Us
second time exacted, 10 be REFUNDED, a9i .,.s
would seem to he the most legitimate way OF n,ese.
ing tile officially until there can De lcS,saiun ~
Congress. l have the honor 10 ne YOU Wy WV
dnnt sorvant CLEMENT HUGd Hill.
uen' so''"'' Assistant Attorney General.
Apuroyed A. 7. AKERMAN, Attorney Senerai'