The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1875-04-08
THE TOBACCO TAX.
THE REVENUE COMMISSIONERS WILL,
NOT RECEDE.


THE REVENUE COMMISSIONER Will,
NOT RECEDE.
THE COMMISSIONER OF INTERNAL, REvFNr,r
REITEHATEs BIS OPINION AS To TIE DATE
OF APPxdCATIoS on THE LAw-IoNoRANcE
AS TO THE PENDANCY OF THE TAX DURING
THE LAST HOURS OF CONGRESS NO FAULT i
OF THE ooMMIssIcEER.
The Sentinel has published the protest o.
st. Louis and Louisville tobacco manu-
facturezs to the rulings of the revenue de- I
psrtment as to whsn the new stamp act went
into effect. The following Washington
telegram TO the New York Tribune
is au answer to-the st. Louis letter and 4
covers all kindred cases:
WAsHINGToN,. March 26-Yhe commits
sion Or OF lnterDafrevenue hsam6de the fol- 4
lowing reply tothe protest of the ST. Louis
tobacco manufacturers: 81 have recei we'd /
yoCr letter of the 18th inst notifying ma of
the action taksn By the tobacco manufsctur.
ers OF st. Louis. at meeting called for the
purpose OF getting an expression Of
tae trade rs TO tho Justice and
equity OF the government officials
OF all tobacco stamped on the I'd. day of
March, IN order that an that an
additional tax of four cents per
pound may be assessed and ell
approved March Sd inss,, and in accordance
with the. circular letter of instruction No. |
is, issued from this Office to collectors March |
z, 1874. also, protesting against the propos d |
assessment, and asking for reconstruction |
OF the ruling of this sffice on which such as |
sessments are based. Without quoting or
eveH stating at length the several reasons
addGced in your letter IN favor OF a recon-
sidoration of this action in the
premises, l have to observe that
presented here, have been care
fully considered, and so far as they bear
upon the main point OF issue, viz: at what
precise time did the late. act Of congress, en-
tltled, AN set TO further protect the sink
ing fund and provide for the exigencies OF
the Government" take effect? The deci-
sion of this Office and reasons therefor are
fully set forth in q letter addressed to the
Hon. j, ]. Bagley, OF Detroit, Mich, under
date OF March l6, a CODY of which inclose
as an answer to the objection made in your
, letter that the ruling Of this office makes
THE OPERATION OF THE LAW RETR oACTIvE
by some 10 or 16 hours. That your manu-
facturers were not cognizant that the A.cent
tax bill had become law until after bust
ness hours on the 81 inst. is undoubtedly
true. The facts were not known to this
? office prior to that time 1t was krown here,
and it was in all probability known in St.
5 Louis during all the business OF the Sd inst,
. that the said tax bill had passed both houses
. OF congress, and only awaited the signature
| Z
! known also that the Sd OF March was the last
day of the session and the last day of
] the XLIIId Congress, and that said bill
. must be signed on that day in order to be-
; come a law. 1t was known, also, or might
have hesn known, what goods would have
q? been affected by the act, il approved, because
2 the bill had been published, and the time
! when it should tsks effect distinctly stated
/ viz, upon its passage, and tie question as TO
what should be made me subject of the ad-
e ditional tax WIS thoroughly discussed and
: debated on MOTIONS for amendments in
: both nous.s n congress. So much
}, was known 10y tie country at large about
It this bill; aud 40 tbs extent above named the
y new tax bill has been promulgated, not
y officially, for IL was not the duty of the gov
q eminent officials to promulgsts these facts.
Il But they were promulgated through the
IS telegraph and public press, tie usual
4 medium for transporting intelligence of the
= doinGs CT cor gfess, and promulgated in such
y a ~ 2nr er ana to such extent that the
q CAUTIOUS and prudent man Iced not have
i been misled to bis injGry. 1t is true thai
II NJ INSTRUCTION HAD BEEN GIVEN TO CoLLEC-
n TORS
u MT t. sell stamps on the Sd of March, foi
:: it was r OF deemed necessary, Neither was
~ it thought TO be within the scope of the
er commissioners authority to suspend the
1r sale and delivery of stamps prior to an
actual change in the law. The collectors
at had not been instructed to notify the manu-
,s fscturers that they would be held liable
- to the additional tax Of four cents
- per pound on tobacco, provided the
~ pending bill became a law, for the
or reason that it would have been highly
81 improper to attempt to give a construction
IN to a Law before 1t had received the signature
in of the president, before it was really known
= whether it would become law or not. AS
le stated in the Bagley letter, the courts of the
oot CURRY have decided that when federal
er law is made to take effect from or on and
er after its passage, the whole Of that day is
included. And the same courts have
ID decided that ignorance of the existence
OF such act forms no legal excuse for q
Y, violation of it, and that the official pro-
N mitigation of such law is not necessary To
Oh give it operation. In view OF these facts ]
m am entirely satisfied that no blame can be
ut attached to this Office, or charges bs success
/ fully maintained that through any neglect
- on the part of the commissioner 10
6; indicate to the trade through the revenue
re collectors what would be his ruling in case
ne the pending bill should become a law The
a. manufacturers of tobacco failed to guard
n against any infringement of possible law
Of either By suspending business or conducting
transactions in such manner as would
readily have met the case, thereby saving g
loss on contracts and avoiding the penalty Of
49, the law.