Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1891-04-08
TREASURY DEPARTMENT !
OFFICE OF INTERNAL REVENUE,
WAsHINGIoS, ID. c., April d. 1891. .


OFFICE OF INTERNAL REVENUE.
WASHINGTON, ID. c., April d. 1891
Eugene Hdnke, Esq, Wheeling ". Va.
DEAR SIR am in receipt OF your let
ter OF the 4th inst, in which you say that
you have been instructed ut a meeting Of
the cigar manufacturers of your city 10
write and ascertain when il will be con
venient for me 10 meet a committee Of the
manufacturers 10 consider he matter Of
the revocation Of Rules No. -. % and -
governing manufacturers as 10 the dispO-
sition OF the scrap, clippings and waste.
] infer that you have reference 10 Sections
y, % and ~ Of the summary found on page
d of series !, No. :, Of Revised Regula-
tlons. | further infer that you object TO
the change Of the rule OF the office in
relation TO the permission hereto
fore given manufacturers OF ci-
gars 70 pack and stamp their scraps
and clippings as manufacturers of to hacco.
II so, while / will be glad TO meet COM
mittee OF your manufacturers at any time.
yet II is possible the matter you propose u
discuss can be as well If not better done
by communication. The question in
yOlved is not one Of business, but purely
one Of law, and as understand it. the law
leaves no discretion 10 the Commissioner
OF Internal Revenue, nor 10 any one else.
send you to-day a copy OF the Internal
Revenue laws fearing that YOU NAV not
have one at hand. You will please refer
TO sec. 1859, on page los. You will per
ceive that this section points out specif-
cally by whom stamps are to be prepared
and how disposed Of You will note
that Collector is the only
person authorized TO sell stamps
and that he is authorized to sell the same
Ia m a. "a q Of foI. fttI f.
district who have given bond as required
by law. and TO the other persons named In
that section. You will perceive that a ci-
gar manufacturer does not come within the
excepted number / will be very glad To
have an expression of opinion upon the
legal proposition of what authority mas
collector 10 sell tobacco stamps 10 person
who is only a manufacturer Of cigars. It's
not question OF whether collector ought
10 have such authority. but whether. in
fact, he has it. More properly speaking,
is not the collector prohibited from selling
tobacco stamps 10 a person who is only
manufacturer Of cigars by the very terms
Of the act. cOncede that the Internal Rev
enue Barea- has never before placed this
construction npOn the law, aud regret that
am compelled 10 disagree with the rulings
of my predecessors upon this subject. In
deed, cannot see how there can be any
possible doubt upon this subject
Il will be here all this week, aud will be |
glad 10 meet the representatives OF the
cigar manufacturers Of your city, or TO re
ceive any communication in writing dis
cussing the legal questions involved, for
that is the only thing in the way. II | |
thought had the authority to give this
permission | would do 50 most gladly. and
If you can convince me that | have the
authority to do so. assure you that il will
be done
II will be absent from the city for DAY
or two next week, but will be here all this
week .-and will be glad to see you
VERY truly yours,
"JoHN w. Mason,
commissioner.