The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1898-10-20

An opinion by Attorney General
Grlggs states that excess baggage
checks and rebate fare checks are not
subject to the provisions of the war
revenue bill and will not be stamped.
Many railroad companies discontinued
the use of these checks after it was
stated by the revenue authorities that
1t was necessary to put a stamp on
them.
Sometime ago n. B. Scott; commits
sioner of internal revenue. gave deci-
sions that excess baggage checks and
rebate fare checks issued by railway
companies required a stamp according
to the provisions of the war revenue
bill In a batch of decisions just re-
ceived by Revenue Collector Penman
it is stated that the United States at
torney general has reversed the rev.
enue commissioner and holds that it
is not necessary to put a stamp on
these checks.
The attorney generals opinion is that
the law which makes 1t the duty of the
carrier to issue a bill of lading or a
receipt to person from whom any
goods are accepted for transportation
and to stamp the same does not apply
to baggage received by railway COM
panies and carried upon the same train
with the owner, whether such baggage
be the quantity allowed ordinarily by
the rules of the railway company or
is in excess of such amount.
REBATE CHECKS.
The ruling that rebate checks issued
by the conductors being the excess on
fares collected on trains, which are re-
deemable by the Company's agent on
presentation, are liable to tax stamp has
been revoked in view of the opinion
of the attorney general Taxes which
have been paid enormously, according
to this decision can be refunded upon
proper application having been made
therefore. Some of the other resent
decisions with reference to the war tax
are:
Merry -go-rounds--No an exhibition
or show within the meant lg Of the law
and not subject 10 tax
Social cluOs-Sucn s1c'ai cllbs as fur
nish liquor to their members Under
conditions constituting sale are re-
quired to pay special tax.
Renewal of pledge The renewal Of
a note does not of itself renew the
pledge securing K. The pledge must
be specifically renewed to subject it to
taxation.
The penalty The circular letter
dated Septembo' :, 1898, directing col
ltCtors to report FOR assessment with
out the 80 per cent. penalty those cases
arising under the war revenue act in
which returns had not been made by
taxpayers within the time prescribed.
applies only to cases in which the tax
payers have already (prior to the issu-
ance of that letter. failed to make
sworn return before the expiration of
the month of September, 1898, or there
after, must be reported for assessment
oE the tax due and so per cent. ada.
t!onal
Illustrated lectures.-No special tax
Is requested to be aid tor an illus.
trated lecture if the money derived
therefrom is devoted exclusively TO tie
use of an educational ass ooiation.
Bagatelle table--As a bagatelle table
is neither a billiard nor a pool table
within the meaning Of thu ninth para
graph of Section II the Act q: Iuno
49, 1898, no spe:'ai tax is requested
therefor.
THE TAX STAMP.
Tax stamp.-A stamp affixed to an
| instrument and cancelled cannot law
| fully be removed therefrom and affiX-
| ed to another instrument requiring a
/ stamp. Amounts paid for stamps used
/ in error, or in excess. or on instru-
! ments defaced or found to be defective
| and for which a substitute is prepared
and stamped may be refunded.
Cigar manufacturer-No provision
! of law by which a special tax stamI
issued to one person can be transferred
to and made use of by any other per.
son, except in the single instance OF
| death of the special taxpayer.
Both must pay.-A person who il
/ the month of July engages in any bus
! mess on which speCialtax is required Il
/ be paid, must pay the tax for the entire
year, beginning July /. and if there
/ after he takes in partner the firm
thus created must also pay special tax
reckoned from the first day of tn,
month in which it began the busines.
to the first day of July following. anC
, take out a stamp in the firm name
without any rebate or allowance or
| in question for the business carried Oh
by him individually prior to the crea
ton of the firm.
Money orders. Those issued by Ital
ian brokers in the United States 70
transmission abroad are taxable.
Fortune telling.-The telling of for
tunes for money is now such bus
mess or exhibition as involves the for
tune teller in a special tax liability.
Brokers.-A person who carries OF
the business Of n broker both II
stocks and other securities and II
grain, merchandise or produce. Is re
quired To pay the special tax of 81
as broker and the special tax of SO
as a commercial broker. Collector
should ascertain and report for assess
ment all such cases in their districts
where both special stamps are no
held by these brokers.