National Republican., 1883-04-26
INTERNAL REVENUE STAMPS.
Regulations for Their Redemption Pre-
scribed by the Commissioner.


The commissioner of internal revenue has
issued circular publishing the law in regard
to the redemption Of internal revenue check
and proprietary stamps, and announcing regu-
lations to govern their redemption. Thereg-
ulations are as follows:
1. Check or proprietary stamps presented
for redemption should be addressed to 1.-THE
Commissioner Of Internal Revenue, Washing
ton, ID. c." and must be forwarded at the risk
and expense of the consignor.
2. The stamps should be accompanied by q
claim, on form 81, copies of which form will be
furnished upon application to this office.
3. Claims may be sworn to or atiidavits made
before any internal revenue officer authorized
to administer oaths, without fee. Any other
person administering an oath or affirmation
must show, by seal or certificate from the
proper authority, that he is qualified to do so.
An officer, in signing jurat should give the
title of his office.
4. Check and general proprietary stamps
will be redeemed at their face value, less
per centum; private die proprietary stamps
at their face value, less 8 or 10 per centum,
according to the rate of commission allowed
on their purchase. Stamps may be exchanged
for other check or proprietary stamps of equal
value until July !, 1883.
8. In cases where stamped checks OF drafts
are presented which have been filled up and
signed, satisfactory evidence must be furn-
ished that they have never been issued or
used in any matter whatsoever. If they have
passed to tho payee or indorser, the stamps
have no redeemable value.
6. In cases where claims for redemption of
imprinted stamps are allowed prior to July
i, 1888, the blanks upon which the stamps
are printed will, in accordance with a
long established rule of this office, be de-
stroy ed. In the case of such claims allowed
on or after July /, 1888, the blanks will be
ha nIn gI,n n
request their return. Upon receipt of such
request, the word redeemed" " will be i'm
pressed on the check or draft in the letter
3-16 of an inch in size, and the blanks, with
the stamps so cancelled, will be returned to
the claimant by registered mail, free of ex-
pense, unless he shall otherwise direct, in
which latter case they will be returned at his
expense. In case of rejected claims, stamps
are always returned to claimants.
Z, In cases where an allowance is asked for
stamps destroyed, the facts in the case should
he submitted to this office, and special in
structions as to the evidence required will be
given.
S. Stamps will only be redeemed when pre-
sented by a bona tde owner, or a duly au-
thorized agent or representative of such
owner. When claim is made by person
acting as agent, executor, receiver, or in any
other representative capacity the authority
of the representative to so act tmust be shown.
o, In view of the limitation imposed by
statute upon the presentation of claims for
redemption Of stamps il will be necessary to
submit evidence with each claim as TO the
date on which the stamps for which redemp-
ton is asked were purchased from the COM
missioner of internal revenue or STAMP
agent" Stamps imprinted on checks are not
sold by stamp agents, and it is often impracti-
cable to ascertain when they were purchased
from the commissioner. In such cases evil
dence may be furnished as to the date on
which the stamps were imprinted ON the
blanks. Information as TO the date of inn
printing can usually be obtained from the
stationer who printed the checks Full in
structions concerning the form of affidavit
required are printed on.
10. Claims will be acted on, as nearly as
possible, in the order of their receipt, and in
all cases as soon after their receipt as the con-
dition of the public business will permit