The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1898-07-09

stamps and comments on the specula-
tive feature of recent purchases. 1t is
evident Collector Scott intended that
the widest publicity be given the con-
tents of his communication, which is
as follows:
Treasury Department, Office Of the Com
missioner of Internal Revenue, WASH
ington, ID. c., July z. 1895.
To all collectors of internal revenues In
view of the large number of stamps chat
have been placed in the hands of col
lectors, the continued complaints of in
sufficient supply received from taxpay-
ers indicate that such stamps are being
bought up for speculative purposes in
some instances. and in others that there
has been superabundance of precaution
to secure an ample supply.
Collectors should exercise great care in
selling adhesive stamps to make sure
that fair distribution of the stamps
needed by the taxpayers is not prevent
ed by either of the causes above indi-
Gated.
In no case should the purchasers be
permitted to take more than weeks
| supply, and where the purchaser is To-
| Gated near the collectors Office only a
supply sufficient for two or three days
should be sold.
| COMPLAINTS MADE.
| Complaints reach this office that IN
| some instances collectors and deputies
have refused to sell less than an entire
| sheet of adhesive stamps to a purchaser.
| This practice must be discontinued. as
taxpayers purchasing must be supplied
with what they may need.
| Inquiries are received in regard to agea-
cies for the sale of these stamps by post
masters. banks, etc. In all such cases
| they have been referred to the collectors
of ther respective districts who should
advise them that they can procure the
stamps al a discount of per cent. of the
face value on each purchase amounting
to 800 or more.
The only arrangements that will be
made for the sale of adhesive stamps
are those above indicated. namely, the
sale in quantities of 500 worth or more
to parties willing to take them on the
terms fixed by the law for resale to tax
payers, and sale directly to taxpayers by
the several collectors and their stamp
deputies. Very respectfully,
(SigneD ~ B. Scott,
Commissioner.
Telegraph companies on the one hand
and the general public on the other
are awaiting with interest the attor-
ney generals decision on the treasury
departments inquiry as to whether the
companies or their patrons shall pay
the tax on dispatches. The companies
have assumed that the tax should be
paid by the public, although it is
claimed it was the intent of congress
that the companies should pay. AS
several million people are put to what
they say is illegal expense and trouble
the Importance Of the attorney gen.
erals opinion may be inferred.
POSITION IS CORRECT.
Internal revenue officials, while MOI
the belief that the telegraph com
panies position is correct; that tele
graph company is not considered il
the same light as a railroad or an ex
press company under the act. Com
missioner Scott recently ruled as fol
lows:
Each bill of lading made out by any
! common carrier for transportation o
goods for the United States under tn
eighth paragraph of schedule A of th
act of June 10, 1898, requires the one
cent stamp, as does also each duplicat
thereof.
, Notwithstanding the rule adopted b!
such common carrier, it is the duty 9
such common carrier to afliX the staml
, to such bill of lading and duplicate.
|, This means" said Collector Treat
: | that the express companies and teio
graph companies must place the stamp
on packages and kilograms themselves
There is no doubt that they come unde
the head of common carriers"
, 1t is the concluding paragraph Il
Commissioner Scotts ruling to whic
| the telegraph companies take eXcep
: ton and not without some reason. Th
= ruling was made on an express com
5 pany case. The including of the tele
l graph feature was unsolicited and, tn
4 telegraph people say, without due legs
l advice. In answer TO Commissions
e Scott, the telegraph companies offer
previous ruling which was as follow:
A PREVIOUS RULING.
q Section makes it a misdemeanor fo
|, any person to make, sign or issue any iT
a strument, document or paper requirin
: stamps without having thereupon III
y stamp to denote the tax
This decision is in accordance with prt
$ vious rulings of the department an
upon which our action and instruction
S were based. The law, Furthermore, make
Il 1t obligatory upon telegraph compani'
f TO see that this is done, and the govern
II ment will hold responsible any perso
a failing TO comply, and us if we perm
messages to be transmitted withol
stamps.
L The Postal company predicts ruin
: obliged to heed the ruling first printt
: in the foregoing. The company CLAIM
II it would be taxed $160,00O per year,
J. per cent. of the net profits, and, as Il
business pays but per cent. on
l. actual capital, none of which is wa
n err" it would be impossible to redu
d its income by such large amount al
do business.
The best revenue authorities say Il
railroad and express companies figu
,e in an entirely different light. Accor
ing to the statements of these officia
20 every penny paid by individuals for
5 stamp to be affixed to bill of ladil
20 or other receipt is penny whi
should be paid by the companies.
40 This view is based upon the Gle
"a provision of the war revenue act tn
n, stamps shall be affixed by the perso
company, ETC., from whom the doc
ment issues. The giver of check 9
fixes the stamp; so does the giver
~ a note. The same rule applies In rel
i'll ton to legal documents. According
oe this rule the sender of telegram mt
r. have a stamp affixed to Che MESA
because the message emandtes frC
him. Continuing this argument tel
graph companies say, and most re
70, enue officials agree, that the questi
T. as to whether the companies are co..
W mon carriers, does not operate.
'e, -
Reduced Rates TO Buffalo
on account of the b. Y. p. U. convt