The morning news. [volume] (Savannah, Ga.) 1887-1900, 1898-07-16
INIT ENFoRcERs OF THE LAW.
mn CLERKS NOT RESPONSIBLE
FoR STAMPING OF PAPERS.

,, Savannah That Their Duty Is
pecord Papers Not to See That
,,+crunI Revenue Laws Are Com
,,.d with Furniture Contracts
@ot Need Stamps Next Tues
Ia. Hearing at Atlanta.
-. the savannah courts there is no at
~ enforce the stamp tax. That is,
hold that the clerks of the courts
MOI executive officers of the federal
.,..rrr7snt charged with seeing to it
.,a law relative to stamps on legal
- Of various classes is obeyed.
H. the law there is no compulsion on
- of courts to see to ii that the pro-
.l.i,cz of the law. are carried out so far
coal papers filed in their Offices are
-,,eerred. The duty is on the party
,..vinz and filing the paper, and the
lit for failure to comply with the law
:. IN him and not on the clerk.
7-o7er the law in existence directly af-
~. the civil war it was different, it is
..,+s7 Then the clerks of the courts
r,sra required TO see to it that all papers
..,,,iring stamps had them on before ac-
..,,irr the papers and recording them.
Tt-i- now though, papers are accepted
+.r record regardless as to whether they
orr. slammed or not. An entry is made
'7s- She record in the book, though, of
tto value of stamps on the paper, in the
.,ent that there are any. This course is
.,.rs,s5 it is stated, in accordance with
i.gal advice. it being held that it was not
IN the province of the clerk to refuse to
file a paper because it is not properly
stamped.
Some collectors of internal revenue have
held that contracts for furniture on the
installment plan are in the nature of
hedge and unless the value of the prop
ertv conveyed by The contract is in ex-
cess of 81 900 the paper is not liable to the
stamp tax If in excess of $1,000 tax of
o cents on each additional $500 or part
thereof is held to be due. The commits
sioner of internal revenue has not passed
on the question, but in Virginia and some
other states stamps are not being requtr-
Cd on such papers Many of this class of
legal documents are recorded in the Su-
peri0r Court.
On next Tuesday the Georgia Railroad
right Of the express and telegraph compa-
uies to exact the payment of the stamp
tax from the public. 1t appears to be the
Impression among those in Savannah who
have given the matter careful conSidera-
ton that the commission will find that
the telegraph company has the right I'M
der the law to compel the sender of a tele-
gram to pay the tax, but will decide
against the express company, if it finds
that it has any Jurisdiction in the mat
ter This opinion is based on section
Of the law, which says: THAT if any
person or persons shall make sign or is
sue or cause to be made,
signed or issued, any instru-
menc, document or paper of any kind or
description whatsoever, without the same
being duty stamped for denoting the tax
imposed thereon" etc, a certain specified
penalty shall be imposed. AS the person
sending a telegram PROFESSIONALLY makes,
and signs it, it is held that it is clearly the
right of the company to require him to pay
the tax. The same line of argument would
put the tax on the express company, it
being the one making and issuing the re-
ceipI. 1t is understood that Hon. f. G.. du-
Bgnon will make the argument for the
Southern Express Company. Judge Atkin-
son, Of the commission is said TO be maxi
ing a very exhaustive study of the ques-
ton.
After the question has been fully settled
in the federal courts, and no other decls-
Ion will be accepted by the express COM
panies all monies paid them for stamps
will be refunded shippers if it is decided
that the tax is not upon the public, but
on the corporations.
In the West drastic steps have been
taken to stop the express companies from
making further collections from the pub
nc Tor stamps on receipts. At Topeka,
Nan, the receipt clerk of the Wells-Fargo
company has been arrested on a warrant
issued in the federal court, charged with
violating The revenue law in demanding
money from shippers for stamps affixed
u receipts issued by him. Receipt clerks
al several other points have also been ar
rested and the movement promises to be-
come general. The express company is
ewing bond for its employees. In the eff
iele East the disposition is to avoid such
natSh measures and await the action of
the courts