The Worcester spy. [volume] (Worcester, Mass.) 1898-1904, 1899-07-31
BECAUSE OF COMPLIANT
Gill Explains Why Deci.
sion on Stamping Checks
Was Revoked.

collector Gill of Boston says that the
decision revoking treasury decision No
1866 of June 80, 1898, was rendered il
consequence of a complaint made from
Ohio that a certain bank, as an adver.
tisement, did not require customers tx
stamp their checks
Mr.. Gill gives out the following let.
ter on the subject, which will prove in.
teresting to those who are fortunate
enough to possess a check book:
Washington, D. c., July 25, 1899.
James D. GILL; collector internal rev.
enue, Boston. Mass:
Sir-This Office is in receipt of you:
letter of July II, 1899, enclosing a news.
paper clipping relative to the question
of whether or not banks can stamp un.
stamped checks presented for payment
and you ask to be informed if such &
ruling as is contained in said clipping
has been made, and if so will it not also
apply to orders upon savings banks anC
others for the payment of money, as
well as to drafts. notes and instruments
generally. You also ask to be informed
as to what course is to be pursued il
the event of the death of the maker Il
an instrument which was issued un-
stamped or insufflciently stamped.
You are advised that banks have nc
authority to a1f1x stamps to unstamped
checks presented, and should return tt
the drawer any unstamped check pre-.
sented for payment.
The instruction contained in treas.
ury decision No. 1906, under date Of
June 20, 1898, to the effect that there
was no objection to the affixing by tht
banks of the requisite stamp to an I'M
stamped check presented for payment
has been revoked.
IhlS instruction was given to meet
an emergency Immediately preceding
the taking effect of the stamp act Of
July l, 1858, and in order to obviate tn,
necessity of returning by the banks
these unstamped checks issued BIZ
drawers in ignorance of the law. The
law being now generally understood
there is no further need Of such per.
mission.
In relation to the stamping Of
drafts, notes and other taxable instru-
ments generally, you are advised that
all taxable instruments should be
stamped by the person or persons who
make. sign or issue them, and section
Of the act of June Is, 1898, states:
That If any person or persons shall
make, sign or issue, or cause to be
made, signed or issued, any instrument
document or paper of any kind or de.
scription, whatsoever, without the same
being duly stamped for denoting the
tax hereby imposed thereon, or without
having thereon an adhesive stamp tc
denote said tax, such person or persons
Shall be deemed guilty Of a misdemea.
nor, and upon conviction thereof shall
pay a fine of not more than $780,
Under this section 1t is an offense
punishable by fine of $500 for any per.
son to make, sign, or issue any check
or other instrument requiring a stamr
without first stamping the same.
In the evWat of removal by death Of
The maker OF an unstamped instrument
any party interested in such unstampet
instrument may have the same made
valid. In accordance with the provis.
ions Of section 10 Of the act of June 13
1898, in connection with section 1922 81
the revised statutes
lSigned) Robert Williams, Jr.,
Acting Commissioner.