The morning news. [volume] (Savannah, Ga.) 1887-1900, 1898-07-20
STAMPS ARE NOT NEEDED.
.,,-,I STORES CERTIFICATES ARE
NOT SUBJECT To THE TAX.

A.. certificates Issued by state OFF,
o..rS IT'S Held They Are Not Liable.
cutside OF This There Is No Pro-
,.iou in the Laws for Certificates
nd They Are SO MiscaIIed by Mis-
ororehension of the Laws PrOvi-
sions.
=, qopears probable that the certificates
...,.l Inv the inspectors of naval stores
49,, not require TO be stamped On
xvi reading of the new internal revenue
..g.lavv the idea was obtained that these
..r,57.ates. being official papers, would
,ss-.ra q Decent stamp. AS the burden
,r.l.j have been too great to issue GER
,s4aa.,s. as heretofore. on all lots, sys-
Nv, Of omnibus certificates, covering a
considerable quantity of naval stores, has
bse7 in force for the past two or three
-.ks. Even a stamp on such certiti-
-... NAV not be necessary. If the present
..,.,.5u holds good there will be a speedy
rstrrn 10 the former system of issuing
certificate for every lot of spirits or rosin
: s...tej no matter how small it may be.
are TWO IedSOiS dNNel nov a.
~ why such certificates may not need
st,ros. Under either one the trade would
he .n-5lyed from the tax. Under the pow
s- If the general government to impose or
,aaatre stamps on such certificates is call
Ell INTO question In similar case, in re-
card TO stamps on certificates of grain in
..a.iion il has been held by able lawyers
ia Chicago that no stamps are required.
According 10 these opinions, the govern
yrenr has no right. to compel the state
grain inspector to aflX internal revenue
Stamps to either the weight or inspection
certificates issued by his office. The fed
eral government, it is claimed has 40
ro,yer 10 tax the agencies through which
Inc state performs ats functions. The chief
GRAIN fnsrcCtor is a state officer, made so
iy statute. The grain department and
paners issued by that department are
mart of the machinery of the state govern
mont ana are held TO be as much exempt
from the taxation of the federal govern
mont as the state itself.
If this opinion is correct, naval stores
certificates would enjoy the same eXemp-
lion. The inspectors are officers provided
for bv the state laws; are elected in ac-
cordauce with those laws, and are bonded
officers carrying out the state laws.
The other reason is more striking and
probably better one. 1t was brought oul
Lv the Investigations of President Purse
OF he Board Of Tkade in reply to letter
from Crawford, Henderson & Co., asking
for an opinion on the matter of stamps
on naval stores certificates. They direct
ed attention in their letter to the fact thtt
the inspection was done under state laws
and expressed doubt as 10 the intention to
pace such ii heavy tax on the industry.
of The Inspector is forced to put the stamp
OF each certificate" said they, I'm many
cases The stamp would amount to more
than The law allows him to charge. For
instance if he inspected one barrel of rOsin
and put a stamp on the certificate il would
cost him 10 cents, and under the state
law he could charge only 6 cents, out of
which he would have to pay his labor for
handling this barrel of rosin. The same
thing In the case of spirits of turpentine
A certificate for one barrel of spirits would
cost him l9 cents. and for this he could
only make charge of 8 cents under the
state law. This would work a hardship
on the druggists, Varnish makers, paint
ols small soap makers and a large class
of people who always buy in one or two
barre, lots
After making a thorough study of the
state laws and city ordinance in regard 10
Purse wrote a letter to Messrs. Crawford,
Henderson d Co., which was posted yes
terday afternoon al the Board of Trade
In it he said
a very careful reading of the statutes
OF the state, under which the city is act
ing in the election of inspectors, fails to
disclose the slightest provision by which
the return of an inspector of naval
stores is to be construed as a certificate
required under the laws of the state.
The duties of an inspector are defined
with great cearness in the law. to be, to
inspect rosin and guage turpentine. brand
ing the grade upon the former and the
euase upon the latter. When he has
done this his duties are fully performed
ana bis fee, provided by same state laws.
mas been fully earned without his fur
hshng a certificate.
This much for the state law.
referring next to the general rules
oil tne naval stores trade as promulgated
oy the savannah Board of Trade for the
CooaHet of the naval stores business of
savannah an inspector is only required
70 make return of his inspection and
NE is perfectly competent to do that as
sworn inspector which he is by rea-
son OF the oath he is required to subscribe
TO- ana the bond he has 10 file condition
y upon the faithful performance of his
o1-es' before entering upon the discharge
HIS uuueS after his election by the
Mayo and aldermen
am glad that my Reorganization of
our STATE statutes makes so clear the nom
lia'Alt of the reports of inspectors of
n''a. stores TO a stamp under our war
venue law, as it was very burdensome
anu embarrassing imposition as you so
e''Iy set forth in your letter under re-
Inc same opinion may hold good in re-
e'la TO lumber inspection.
HOWE A CITY ON IrnuNTAINs