The Anaconda standard. [volume] (Anaconda, Mont.) 1889-1970, 1899-09-17
BUTTE News.
TRIBUTE TO J. {. MORAN
By Robert Towne, the Govern
ment Revenue Agent.
A PENALTY FOR LAPSES
Every Person Who Has Not Properly
Stamped Documents Will Be
Fined by the Col
lector.
A PENALTY FOR LAPSES

Robert Towne, the government agent
who is travelling through the country
investigating violations of the war rev.
enue law, pays a high tribute to
County Clerk and Recorder ]. E. Mo-
ran. Mr.. Towne has been going through
the records in Mr.. Morans office the
past two or three days, and he stated
yesterday that he has found Mr.. Mo
rams office in better condition than any
he has examined in this part of the
country as relates to violations of the
war tax law or lapses in the matter of
affixing the proper revenue stamps to
documents filed.
Il have found this office in excellent
shape" said he yesterday, much better
than any other ! have examined. In
most recorders offices the clerks are
not strict enough. but I find that the
matter of revenue stamps has been
very well looked after here. I have
found some lapSes, of course, but they
are fewer than in most offices where in
struments are filed, and / am very
much pleased"
People who have failed to properly
stamp instruments on filing them for re-
cord WILL according to Mr.. Towne have
to pay for it. Mr.. Towne goes through
the records and makes a note of any
instrument that is not properly stamp
ed. When he has finished he sends the
list of all these instruments to Wash
ington and the commissioner of revenue
sends the list back to Collector of In
ternal Revenue Webster at Helena,
who in turn takes up the cases and en-
forces the collection of the proper
amount of revenue for each instrument,
together with a penalty of SO in each
case in which there was a lapse. Col
lector Webster notifies the person maxi
ing the filing and he or she is required
to come up with whatever amount the
instrument lacks in revenue stamps
and the penalty besides.
1t is discretionary with the collector
however to make exceptions in certain
cases. These are cases in which it can
be shown that the failure to affix the
necessary revenue stamps was unin-
territorial. For such cases the law pro-
vides that if the instrument has not
been on file II months the person filing
it may make affidavit to the effect that
the lapse was due to ignorance or other
cause wholly unintentional and the coll
lector may, at his discretion, remit the
penalty, but he has no discretion if the
instrument has been on file more than
year, and must collect the penalty.
This provision, while it is especially in
leTQeQ TO aVOlQ narQSnlpS on innocent
people will, in the case of this particu-
lar locality, work a great deal of un
warranted hardship on many who have
failed to properly stamp their instru-
ments, for the reason that the great
majority of such instruments as Mr..
Towne has found to be wanting in rev.
enue stamps were filed early in the
year. and as their year is nearly up.
there is not sufficient time for the re-
port of Mr.. Towne to go to Washing
ton and get back in time to enable the
corrections to be made before the IL
months expires, and even those who
may escape the penalty will be out. as
the deed or other instrument must be
recorded again and the filler is out the
cost of the original filing.
Mr.. Towne states that the govern
ment can prosecute criminally any who
fail to properly stamp their instru-
ments besides collecting the penalty. if
it sees fit, but that it will not be the
policy to do so except in cases of fla
grant breaches of the law. There are
said to be some corporations here who
have never stamped any document, and
these cases may see the offenders pros
ecuted as well as all their penalties col
1ected. Mr.. Towne stated that he does
not expect many people will be fortu-
nate enough to escape the penalty of
their neglect as regards the penalties
to be collected, as it is the intention of
the government to enforce the law to
the letter