The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1898-12-10

receipts for the month aforesaid. That the
list or return herein required shall be in
such form as shall be prescribed by the
commissioner of Internal revenue, and shall
be verified under oath Affirmation by the
person making the same, or in case of cor
porations, by the president or chief OFFICER
thereof: and the provision of Section 3l76 Of
the Revised Statutes of the United States,
as amended including the penalties therein
imposed for neglect or failure TO file the
required list or return. or for the filing of
false or fraudulent list or return, are hereby
extended and made applicable TO the pro-
visions of this section.
Amend Section rs relative to stamp tax
on parlor car and sleeping car tickets by
providing a penalty for failure to affix
stamps. No penalty is provided. as the law
stands. as the tax is not imposed under
Schedule A, where it properly belongs.
Add to Section o. fifth subdivision 2.
provided that when a person, entitled to a
legacy or beneficial interest in such prop
erty. is an alien or has resided outside OF
the United States for a period of five years,
the tax or duty upon the share of such per-
son shall be at the rate Of s. for each ana
every hundred dollars of the clear value
thereof. without regard to any degree Of
consanguinity that may exist
Repeal the last proviso in Section IL. act
of March 1, 1879. prohibiting allowance in
any manner for documentary stamps other
than those of the denomination of cents:
provided that adhesive stamps may be re-
deemed when presented in amounts of not
less than s.. AS the law now stands this
office is prohibited from redeeming 2-cent
documentary stamps which have been
spoiled DESTROYED or rendered useless or
unfit for the purpose intended, or for which
the owner may have no use.
WANTS PRIZES BARRED.
81 make the following recommendation in
regard to Section 10 of the act of July "a.
1897: That Section 1894, of the Revised
Statutes. as amended by acts of Congress,
be made to read as follows: None of the
packages of smoking tobacco and fine-eut
chewing tobacco and cigarettes prescribed
I,xr To- hoH no, tn box in
or attached to, or connected with them, any
article or thing whatsoever other than the
manufacturers wrappers and labels the in
ternal revenue stamp and the tobacco or
cigarettes, respectively, put up therein, on
which tax is required to be paid under the
internal revenue laws nor shall there be al
fixed to, or branded, stamped, marked, writ
ten, or printed upon, said packages, or their
contents, any promise or offer of. or any
order or certificate for. any gift, prize,
premium, payment or reward.
Amend Section 1853. Revised Statutes, as
amended by Section of the act of March
l. 1879. so that ii will read as follows: EVs
cry collector within his collection district
and every internal revenue agent shall see
that all laws and regulations relating to the
collection of internal revenue taxes are
faithfully executed and complied with and
snail aid in the prevention, detection, and
punishment of any fraud in relation there
to- And such officers shall have the right
of examination of articles and objects sub
ject to internal revenue tax, and of books
anu papers relating TO the SdIIle anu dlSu
of inspection of articles which have been
stamped, including bank checks, for the
purpose of ascertaining whether they are
properly stamped and the stamps cancelled,
the provisions of Section 5241, Revised
Statutes, to the contrary Notwithstanding.
And it shall be the duty of every collector
and of every internal revenue agent to re-
port to the commissioner in writing any
neglect of duty. incompetency, delinquency,
or malfeasance in office of any internal rev.
enue officer or agent of which he may OBJ
tain knowledge, with statement of all the
facts in each case and any evidence sus-
tanning the same. The commissioner may
also transfer any inspector, gauger. store
keeper. stOrekeeper and gauger. from
one dstillery. or other place of duty, or
from one collection district to another The
reason for this amendment is TO authorize
the examination of national banks by rev.
enue officers to ascertain whether the law
is being complied with in regard to checks
and other papers or documents, which is
now questioned"