The Press., 1891-05-14
". CT. U. DEPARTMENT.
SPECIAL TAX STAMP FOR RETAIL LOU

SFACLAL TAX STAMf FOH RETAIL LlQUOk DEALERS. F.
 A very important change has been made in the special tax stamp for retail liquor dealets by the treasury department, which will probably aid in the enforcement of the law in prohibitory states. General Nettleton, acting secretary of the treas ury, has issued the following circular let ter, which explicitly explains why the change is made in the form of the special
 tax stamp .B ~. |@ "
 R.a TREASURY DEPT, OFFICE or fHE SEC, ' ! fss < WAsHINGT0N, D. C., March 21, f891.) { SIR Letters are frequently received ct the department stating that in many parts of the country retail liquor dealers claim to hold permit or heense from the United States for carrying on their busi- ness; that in many cases where local law prohibits public drinking places, the law is openly violated by persons who claim to do business under at least the moral sanction of 8 federal icense," and that this fact, together with the belief com mon among many good citizens, that the United States government does in fact is- sue licenses, greatly retards the enforce fnent of wholesome restrictive laws, and promotes disorder. .....,. s. !, It should be unnecessary to state that the United States government does not issue 8 license or permit of any nature to any person in any state to Carry on the business of retail liquor dealer, and 1t is difficult to understand how any intelh- gent citizen can be imposed upon by the opposite claim Congress having levied revenue stamp tax of twenty-five dollars ounu1o fho hs1oiu oo,i of vsatnil l{o1,rsr dealer, the commissioner of internal rev. enue endeavors to collect this tax wher- ever and by whomsoevers the business is carried on, but no semblance of permis- sion, expressed or implied, is given by the United States government in it's revenue laws, or otherwise, to begin or continue such business in any place contrary to To- cal legislation. Y tF ..a.@ t.sf s..,5..a, l It was to make clear this purpose of carefully respecting state and local laws and police legislations prohibiting or re- straining the liquor traffic that congress enacted section 3243 of the Revised Statutes. In order that this purpose, as thus embodied in law, may be authorita- lively announced wherever the tax is col lected, 8 change has been made in the form of the United States stamp issued to letail liquor dealers as evidence that they have paid such tax. The new form which will go into use July 1, next, reads as follows: $ tIs.4 ..---'t t.5t-,ils4-z<t-. Limited States stamp for special tax i;
 internal revenue. Received from -, sum of - dollars for special tax on the bushes of retail liquor, dealer at -, for the period represented by the coupon, or coupons, hereto attached, and across the face of the stamp is inscribed the follow ing statement embracing the substance of said section 3243 of the Revised Statutes "'This stamp is simply receipt for a tax due the government, and does not ex- empt the holder from any penalty or pun | ishment provided for by tht law of any state for carrying on the said business l within such state, and does not authorize | the commencement nor the continuance oi ssueh business contrary to the laws of such | state, or in places prohibited bys munich pal law Seelsection S243, Revised Stat
 utes, United States: ID ek x : =. | 5, 2
 It is believed that this action will leave
 no grounds for further misapprehension 1 Respectfully, A. B. NETTLEToN, ] Acting Secretary.
 General Nettleton, in an interview with
 your correspondents, said: "I have known
 for some time that there needed to be g
 cleaFingup of the atmosphere,
 'I was desirous that everybody should
 distinctly understand that the national
 government does not directly or indirect.
 ly throw any obstacle in the way of the
 suppression or restriction of the liquor
 traffic by state laws. Ipresume the com
 missioner of internal revenue has written
 a. hundred letters during the past year o1
 this subject. He and I agreed on the
 change in the tax stamp. "-U Unson Signal