The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1898-08-06


his report for the month of July. 1t
shows that during the thirty -one days
the war tax measure was in operation
up to Aug. l. the revenue of Uncle Sam
in this district has increased about $50
per cent. An opinion from Revenue
Collector Scott received yesterday
states that marriage licenses and the
certificates of marriage issued by cler-
gymen are not subject to the war tax
when first issued. Subsequent dupli-
Gates of them must be stamped.
The amount of business done by this
internal revenue district during the
month of July is shown by the follow
ing figures: List, under which head
is included all revenue for which
stamps are not issued. 26,75754; beer.
s100,4760S; whiskey, $3,367.32; cigars, &c.
76615; tobacco, s4,934.11; specials, s25,-
67743; documentary stamps, s25, 1894 65
proprietary stamps, S4,75S.31. Total,
5000, 1859. The revenue collected dur
ing the month of July, 1897, was s14S,-
506.96, but that does not give fair in
dication of the normal condition of rev.
enue affairs at that time for the rea-
| son that the Dingley tariff bill went
into effect during that month, cutting
count that had been allowed on beer
| stamps when bought in quantities
knowing that the new law would cut
| off this rebate many brewers bought
thousands of dollars worth of stamps
| early in July which increased that
| months receipt to a wonderful extent,
but decreased the receipts for the sue
ceeding months.
BETTER COMPARISON.
A better comparison is furnished by
the month of July 1896, when normal
| conditions prevailed. The following
were the receipts for that month:
List $3.50; beer $50, 1000; whlskey, s3,-
6S6,2l; cigars, $7.69S.00; tobacco S.. .973-
| 9S; specials, $l5,S5050. Total, $S1, 1924. 80.
1t will be seen by these figures that the
amount derived from the sale of cigar
stamps in July 1896, was almost 81 900
more than in July of this year. This
is due to the fact that prior to July
| the cigar manufacturers stamped all
| the stock they had on hand with
| stamps at the old rate and consequent
ly there was a decided falling off in
the demand for cigar stamps during
July. Taken altogether, Uncle Sam
should be very we'll pleased with the
showing made by Collector Penman's
district.
At the request of the clerk of the
orphans court of Luzerne county, Col
lector Penman asked for an opinion as
to whether or not marriage licenses
and the marriage certificates issued by
ministers should contain ten cent
stamps. He received Commissioner
Scotts reply yesterday. He rates that
the marriage license and marriage cer-
tifcate are for the purpose of collect
ing and registering vital statistics as
a basis for the administration of pub
lie health laws and that the license
and original marriage certificate come
within the exemption of Section II of
the war revenue act. which is to the
effect that all state, county, town or
other municipal corporations in tne
exercise Of functions strictly belonging
to them in their outline of government
tai taxing or municipal capacity are
exempt from the stamp tax imposed
by the revenue act. On certificates is
sued subsequently to the original the
commissioner decides that a stamp
must be placed.
TAX ON BONDS.
At the request of many lawyers, Col
lector Penman secured an opinion as
to whether or not bonds accompany
ing mortgages should be stamped and
If so at what rate. The revenue law
provides under a sub-divsion entitled
bonds in schedule A that "All other
bonds of any description require fifty
cent stamp" Mr. Penman gave it as
| to
mortgages are independent securities
and should be classed with promissory
notes, requiring stamps at the rate of
two cents per 500.
The department has sustained Mr.
Penman's view of the law in an opinion
which says: "In all cases where a
mortgage is accompanied by a note or
bond for the amount secured by the
mortgage the note or bond which is
in effect a promissory note is subject
to a stamp tax as provided in schedule
A, under the head of bills of exchange
ETC." This requires that a tax of two
cents for each 800 shall be affixed to
every bond attached to a mortgage.
The commissioner goes further and
states that when mortgage contains
a clause or stipulation promising to pay
certain amount the instrument will
be subject to taxation as a promissory
note according to the rule provided
therefor and this is, Notwithstanding
the fact that the mortgage may be fol
the sum of 81 900 or less. This leads to
the conclusion that the commissioner
considers a mortgage as a defeasible
deed as distinct from an agreement fol
the payment of money.
Many of those who did not pay the
wa tax before Aug. l are settling ur
and paying the so per cent. penalty
ing 1t is not likely that eXtrem,
measures will have to be resorted Il
in many cases. IL 1t is necessary, how
ever, this will be done.
TAX ON WINE.
1t has been reported to the collector
that many liquor dealers are not OBJ
serving the part of the war revenu,
law which requires that each bottle o.
wine must be stamped. The stocks n
the hands of the local dealers were OBJ
tanned prior to July 1, 1t is reasonabl,
to suppose, and therefore were un
wholesaler. II therefore became tn,
duty of the retailer to stamp it, No
many of them have done so. and ar
rests are likely to follow.
The. same applies to dealers who hat
proprietary medicines on hand whel
the war tax went into effect Many o
them have made no effort to secur,
stamps or comply with the law,