The Wilmington daily Republican. (Wilmington, Del.) 1890-1902, 1898-07-01
EKPLAtAT9RYGl
{ / LETTER.
Where Intent to Observe
the Revenue Stamp
Law is Shown.

Owing to the impos sibility Of providing
all the revenue stamps needed to the vari-
Gus sections of the county, the
Collector OF Internal Revenue has 10.
sued the following circular, which will set
Of rest the queries Of many curious ones
The circular, which contains . part Of the
war tax law, reads:-
And provided further, That in all cases
where the party has not affixed the stamp
required BY Law upon any snch instru-
mont Issued, registered, sold or trans
fsrrsd, At u time when, at place whore
no collection district was established, 1t
shall DO lawful for him or them. or any
party having an interest tharein, to af1x
the proper stamp theret0.
"The: languAoe:l 'Wherc no collection
district was ESTABLISHED u construe and
held to be the same a. II " Eead: Where
NO stamp deputy ship or agency was estab-
lished, and where, for that reason, 1t was
impossible to procure the stamps and
where the failure 10 affix them was not due
to any willful design to defraud theU nited
States, or to eyade or delay payment there
Of, the taxpayer may ~ such cases be re-
lievsd by the collector from the payment
Of the penalty.
ut Is held that the law does not require
impossible things to DO done, aud where,
for the reason above given. 1t was not pos
sible to procure the stamps, 1t Is not in
sisted that business shall stop and vendors
shall by reason thereof withhold goods
from the market but that Legitimate bust
ness may be transacted and tho stamps
required on goods disposed OF under such
circumstances may be affixed BY the own.
ers thereof or parties interested therein,
and in cases Of consumption the retail ven-
der shall make worn return OF the facts
to the collector Of internal revenue, who
shall assess The amount Of tax due and CO.
lect the same under the rules and re1ula-
tons provided under the law
Taxpayers are adm onisht d That this
urgency regulation does not in any way
excuse them from the duties imposed up
Oh them by the statute with reference to
procuring stamps for all instruments and
things required 10 be stamped under
Schedules A and B OF the war revenue law
vf 1898. and neglect to perform any OF the
requirements thereof, except for unavoid.
abe reasons as above stated, will render
the taxpayer liable to the penalties pro.
vided therein. and they will b. strictly en-
forced"
"This means" said an official, 1T you
can't get II required stamp and have mado
an attempt to get 1t, don't stop business;
20 ahead. An instrument OF any kind
will DO valid II 1t Is stamped by any ono in
terested within q reasonable time"
All persons must, however, kesp an ac-
count of taxed articles sold aud make re-
turn of thl, list and pay to the collector
the amount taxed before July 20. Banks
are instructed to do the same with checks.
A new ruling of the Department at Wash.
ington on soaps enacts property tax on
all soaps sold under claim to medical prop
critics. Druggists are warned that al
though they may sell preparations from
an original package on which the tax has
been paid. they must not put up nor sell
the article in other packets under snec.
law went into effect at midnight last
night