Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-07-10
SOME STAMPS SCARCE
MANUFACTURERS CAN'T GET GER
TAIN DENOMINATIONS.
MANY POINTS In QUESTION.
Rulings on open Marine Policies,
Wines bottled by purchasers,
stamps on Samples, &c.-Express
Receipt Controversy.
(New York Tlmes.)

Manufacturers of proprietary prepara-
tions still complain that they are put to
serious inconvenience because they can
not get enough tax-stamps OF desired
denominations. This difficulty, they say
Is due to the slowness OF the authorizes
in Washington. 1t is conceded that the
officers here distribute the stamps as
rapidly as they can. No haif-cent pro-
prietary stamps have yet been printed
There were nearly 100000 tax-stamps
OF all kinds in the Second District Office,
in Nassau street, yesterday morning, out
the days business was comparatively
light, simply because this office could not
give the wholesale druggists and the
manufacturers just the kind of stamps
they wanted. There was a marked
deficiency in proprietary stamps Oh the
denominations of S-S, IS, la. and 2l-4
cents. These denominations are IN the
greatest demand, for they cover the most
popular grades Of proprietary articles.
The entire days sales Of stamps at the
Second District office yesterday were
about $4,000.
Collector Treat has assigned twelve
deputies TO the task OF visiting retaiI drug
stores TO show the tradesmen how 10 Sc
parate their sales Of taxable and untaXa-
bic articles, and how 10 keep their ac-
counts Of sales OF goods which are not
stamped. In consequence OF the ialluFe
10 secure an adequate supply OF Droprie-
tary stamps, the Internal-Reyenue Bu-
reau has allowed the retail druggists TO
go on with their business without stamps,
ON condition that the latter keep an &C
count OF all their sales Of taxable articles
and make a sworn statement 10 the col
lector Of their district on the LIST OF each
month. 1t will be the duty OF the speclal
deputy collectors to visit each retail drug
store and ascertain how the law Is being
observed. AS soon as the supply becomes
ABUNDANT each retailer will be required
TO affix the stamps TO all taxable articles.
Collectors Treat and Eidman, or the
Second and Third districts, have saushed
nearly all the demands of tobacco cigar,
and cigarette manufacturers and dealers
The reQuisltions of the banks for docu-
mentary stamps are growing smaller.
TAX ON MARINE POLICIES.
While in Washington a few days ago
Collector Treat suggested to the Internal
Revenue Bureau a plan for collecting the
tax on omen marine insurance policies. a
communication was received by Mr.. Treat
from Commissioner Scott yesterday APP
proving the plan and ruling as follows
Under the war-revenue law Schedule
A, paragraph entitled "lnsurance-ln-
land, marine, fre,) the tax on marine
insurance is to be paid by a stamp repre-
senting one-half Of / per cent. on each
dollar or fractional part thereof, upon
IF
pearing TO the satisfaction of this office
| that from the nature Of the marine in
surance business II is only possible 10 as
| certain the amount Of the premiums
charged under open policies from the
| books OF the underwriters, and as they
have filed a satisfactory bond, you are
| authorized to accept the aihxing or
stamps to said books and their due can
collation. as full compliance with the law,
provided that the stamps are affixed
monthly, and the figures sworn 70 by the
president and secretary. or the rec0gni2 d
attorneys or agents of the marine lnsu-
rance corporation or association paying
the tax.
You will also on the first day of each
month, and within ten days thereafter,
| require return in duplicate form 10 be
| prescribed by this office, from each Of
| such underwriters. showing the amount
| OF premiums received from open poll
| cies during the preceding month, the first
return 10 be made on August ], 1888, or
within ten days thereafter 10 include
all premiums charged during the month
| Of July 1883.
Under this arrangement the Institute OF
! American Marine Underwriters In this
city has filed a bond with the COlecto!
! OF Internal Revenue of the Second Dis
/ - 100 ...A -
the commissioners, and business will here
after be conducted in accordance with the
plan described.
With regard to the stamping Of wines
in the hands of wholesale and retail deal
| crs and manufacturers on july LIST. Com
! missioner Scott rules as follows:
Wholesale dealers may sell such article;
| on hand on July l, 1898, at wholesale tC
other wholesale dealers, and 10 retail
dealers without stamping the same, the
obligation TO stamp the same being limit
ed TO sales at retail. Manufacturers must
stamp such articles on hand at said date
before removal from the winery or place
OF manufacture. The affixing OF stamp:
20 the outside OF case OF bottled wine
will not be allowed. Each bottle must b'
stamped. In the event OF a gentleman
buying a cask of wine for his own use
be bottled, and from thence 10 his owl
home, | would say that IL the bother Il
not dealer in liquors OF any kind. THU
may be allowed without liability TO stamI
| tax.
CLUBS MUST STAMP WINE.
The question was raised whether club
| buying wines in bulk and bottllng IN
same for their own use would be re
quired TO put tax-stamps on the bottles
Chief-Deputy-Coll David S. Wendell
of the Second Internal-Reyenue Distric,
In this city. said that II any club soil
bottled wines 10 it's members, the clu
would be liable under the law Tor a staml
tax on each bottle. The law is very ex
pleit on that point" saia Mr. Wendell
1T says: Sparkling or other wines, whel
bottled FOR sale, upon each bottle contain
Ing one pint or less, cent. Upon eac
bottle containing more than one pint
cents II a clue should give the bottles
wine away. there would be no tax liza
bility. bat so long as II Is bottled for sale
the fact thatit is In the hands OF clu
makes no difference, In my opinion, IN IN
operation OF the law
Many inquiries have been made at tn
internal-revenue Offices regarding tn
stamping OF samples. Collector Treat IA
Informed all persons who have asked thi
question az hts Office that all SsmpI
packages and bottles must be stamped.
1 .sPuf SuDuosa We do not know tho vain