The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1898-07-29
Lawyers MUST USE THEM.
WILL HAVE TO BUY INTERNAL. REV.
ENUE STAMPS.
Amdavtts of Vcrincatton Arc Taxa
BILE Under tae New Law-Dfstrict
Attorney Gays View Sastained
by the Department Omcials.

II Is now practically settled matter
and elsewhere in the United States a.
well. viii be among the largest users OF
Internal revenue documentary stamps.
Soon after the war revenue tin wen,
into effect he question began agstating
the lawyers whether All affidavit OF vertical
ton. such as is attached % alnos, every
Pleading ana paper alad in .he courts. was
q certificate within TIA meaning of the
Sanp act AMI required the aifix.ng OF a
10 cent stamp 10 insure It's validity and
enttle :; 70 De fled and recorded The
majority Of Seattle attorneys came 10 the
conclusion that the stamp on such instru-
ments was not required. and have up 10
This time disTegardei the act
Other lawyers. however. took a different
view. and some - the more cautious of
them nave been careful 10 stamp all legal
papers OF the Kind mentioned before fling
ihen- Prominent among tbs minority was
United States District Attorney Gay. who
when the question was Informally sub
Matted 20 him Tor his opinion, stated that
ne had come - the conclusion from an ex-
animation tcf tne stamp act, that all asii-
daylts OF serlIicatloa were taxable under
he law. In order 10 settle the matter,
however, ne referred the question 10 the
proper government officials az Washington
or decision and yesterday afternoon re-
tciNed an answer from the attorney gen
eral : Office sustaining his own opinion,
that the stamp Is necessary. In dscussir Z
The matter with Post Intellgencer re-
porter Air. Gay said
on page II Of the war revenue law IL Is
provided that 10 cent documentary stamp
shaH lie applied 10 all certificates NOT
otherwise mentioned in the act. This ques-
IN fa->Sd controversy among the members
OF the bar OF this state, whether the same
applied 10 verisCa IONS Of complaints. an
swers. replies and other court papers fileo
IN the Federal. state, county or municipal
courts. and whether these papers should
in order 10 he lega.. have this stamp.
In an opinion rendered on about july
10 of this year. held that such docu-
ments, IN order - y, legal should -
stamped. Several Numbers or the bar Dis
agreed with me. ana as IL was question
II considerable importance, | submitted IL
20 the attorney general for an opinion.
This morning | aia ia receipt OF a reply
from the solicitor of the treasury toi the
attorney generals otficel ~ the effect tha;
the commissioner Of Internal revenue has
ruled. in which decision the department
II justice concurs, that the revenue stamp
must Toe applied 20 these papers
1T therefore follows that all such orig
ual papers should bear such a stamp IN
order 10 be legal. and me clerks OF the
courts mentioned should not receive and
Hle the same unless the stacip Is attached
and cancelled as provided In the law.
There Is another question Of considera-
bic moment. and that is. the law prescribes
that deeds, mortgages, powers W attorneys.
leases. etc. should bear certain stamps.
Such instruments usually have notar,'s
acknowledgment attached. IL will be in
terestng To the profession. and the public
generally TO know tha; on July 10 the
commissioner Of internal revenue ruled
tua; on such instruments there should,
in addition 10 the documentary stamp,
aleo ne attached ~ cert stamp TO the
uotaTys certificate OF acknoWledge cement
In the same opinion. however, he deeid-
cd that the oriEiuai certificate of the re-
cordng officer. certifying that the instrli-
ment was received and recorded on certain
dates in certain books and the like. do TOT
or with;. the law ana does not require
stamp"
The clerks OF the different courts In Sc
attic, in the absence of any instructions to
the contrary. have heretofore accepted and
filed without question unstamped papers.
In the future. however. tbs VIII probably
not be the ease. In Ia" United States court
.he ruling 81 the attorney general Viii ne
followed as a matter OF course In the
state courts there Is soale question as 10
whether the act VII be held binding. In
order 10 settle this question Deputy toun-
y Clerk Wallace yesterday requested an
opinion on the Application OF me Ia" from
Prosecuting Attorney McElroy.
This opinion will be given today.
Deputy Prosecuting Attorney Fulton,
Oho has charge Of the matter, has not Vet
completed his examination of the law, hut
lives II as his oir-hand opinion tAat the
tate courts VII be compelled 20 carry out
he provisions OF the law so long as the
burden Of the tax falls upon htisants and
not upon the state or county.