Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1883-03-23
THE TOBACCO REBATE.
NO PROVISION MADE FOR THE PAYMENT OF
DEALERe

WASHINGTON. March % The commits
sion.r Of internal revenue, on the 9sh inst ant,
addressed a letter to the first comptroller
of be treasury, calling his attention 20 the
fourth section of the tax and tariff oil March
8, 1888, and requesting an esriy OPTION
upon the two points thus indicated.
The question arises whether this act OF itself, or
in connection with existing laws, operates as an
appropriation of money necessary TO pay the
claims which may be presented. 1t will be OBJ
served that the law provides that sucn reDdte 70
the manufacturers may be made In stamps ~ lns
reduced rate, and this part of the law would re-
gard as sufficient authority for ne 10 settle sucn
claims ith manufacturers. 1t would sem that
IL not the intention Of Congress 10 treat zeal
ers in manufactured tobacco with less generous
spirit than manufacturers. AS the claims Will
necessarily pass through your otiee, Il Is your
province, under the law, 10 decide whether or
not there be an appropriation 10 pay them.
Comptroller Lawrence to-day announced
an opinion Sc follows:
The act OF March 3, 1888, and the provisions OF
Revised Statutes sections 277 and 26el give ample
authority to allow audit and certify for payment
In favor of manufacturers of and dealers in to-
baceo, etc. The rebate is provided for in such ac
but it is certain this act does not make an appro
rriation for payment in money of any sum 80
found due The act does not by its title profess to
be an appropriation act Revised Statutes -. Inc
act does not EN- ploy the usual words OF approprl'
alton asts, nor Is there any equivalent language
nor any which By any fair construction shows tnal
Congress therein intended to give aulhsrity &c
make any pigment money. Int atbuOc5 Plo
vide that such rebate to manufacturers may Dc
paid in stamps, but this does not extend TO deal
ers. and it Shove that the attention o.
the paymsnt of the rebate, but no equiv
slent provision tor ans payment in money FROM
ali OF which the inference arises that none wa
Intended TO provide for in this act. The eonst tn
ton article l. section 9, clause provides that nc
money snail be dawn from the treasury but IL
consedueuce of appropriations made by law. Tbs
purpose of this was TO reserve TO Congress the con
troll of public money. The statute should no
be construed as making appropriation unless ~
Language is sufficiently explicit to clearly justify
it. An appropriation cannot srlse by inference
without very clear and explicit terms requ ~
any portion of the money IN the treasury 10 spe
eifc purpose unless statute has said so In express
terms, or by clear inference. ne statute now an
der consideration designed, as its iile says:
| reduce in al revenue taxation, and In qolnl
this IT was deemed just 10 provide rebate
| then in order to ascertain the amount o
| rebate which would become due TO each claimant
it was deemed necessary 10 give authority TO TN
lroval OF the Secretary of the Treasury, 10 adop
| rules and regulations, TO prescribe forms snn u
! furnish blanks TO enable claimants ID maze proc
] OF claims for rebate. Thus section OF the &C
| had three objects: First, TO reduce the taxation
second, to give right to rebate in certain case'
| defined: and, thifd, 70 authorize regulations
forms and blanks to carry the section into effect
This section therefore, finds ample scope and Oh
iect in declaring these purposes, as II does, IN ex
| InakiaE an appropriation by inference " men nom
Is declared terms his section deals ia ez pres
l DrOVl1OIiSt not u cTtDCess II VA Va
| the "a of March. only one day preceding the nna
| adjournment OF COngIesS 1t is matter o
history that its passage doubtful until the las
action of Congress in relation 10 it. II was toei
| too late TO make appropriation either BY sep
/ crate appropriation act or BY proTfslon On an
| of the regular appropriation acls Congress ha'
no definite date On which 10 fix any specin
/ sum. An indefinite sum might nave been sppro
| priated, but il was not Ii may have been sup
posed the amount of claims for rebate could no
be readily 6scertained for payment before the nex
| session o. Congress, and thst 70 pey Pornon y
| advance OF the general adjustment ct claims wa
not desirable The statute does not make any AZ
preparation of money TO be paid from the treasury
| There il no other statute which MAKES an appro
| priation Of money applicable 10 the payment Q
claims for rebate unceF this salute
VIM LAWRENCE,