The morning news. [volume] (Savannah, Ga.) 1887-1900, 1899-08-05
THE MASTERS COPY LIABLE.
I'M, SHIP MUST PAY THE REVENUE
STAMP TAX.


stamp Taxes Upon Foreign Char
,.r Parties-The Decision UphOIds
cont. Purses COntentiOn-The
question of Back Taxes and PEN
ot,ies Not Yet Passed Upon.
Tho collector of customs at Savannah,
and presumably collectors sof customs
,sr,uebout the country. have been no.i-
eaf ,tat hereafter the copy or duplicate of
f-,.ien charter party in the hands of the
,,,st4r or captain Of vessel is the one re
.,rirei TO be stamped under the special
war revenue act.
Tb decision is exactly in line with the
Contention Of Capt. d. G. Purse, president
nj the Board Of Trade, who took The mat
,.r up with The collector of internal reve-
,rre IN Atlanta over a month ago, and af-
,sr,yaras carried the matter before the
commissioner Of internal revenue at WASH
inpiou. This was the NAN object of Capt.
Purses recent visit to Washington. He
received copy of the decision yes lerday
ardat once preceded TO make ii known to
The local ship charterers, all of whom were
5e,ghted With this favorable decision.
The decision is dated July d, but APP
relrs for the first time in the weekly pub
LEGATION Of treasury decisions dated July
y. which arrived yesterday. The decision
OF The commissioner states the matter
clearly and IS as follows:
Treasury Department, Office of Commits
sfoner of Internal Revenue Washington,
D. c.. July p, 1S99.-Sir: Your attention
is called to the fact that under the date
OF July p, 1899, this office advised Mr.. H.
A. Rucker, collector of internal revenue,
Atlanta, Ca, that the so-called copy or
duplicate of foreign made
charter party, chartering yes
sci 10 load at a port within
ene United States, which is the original
evidence in this country of the vessels
charter. and the evidence accepted by the
master and all concerned, should be
Stamped under the act of June 10, 1899
1t appears that three and often more
copies are made of Original charter par
lies. OF these copies, one goes to the
master of the vessel. another to the char
terer or consgnee for use at port or ports
where Onward cargo is discharged. AS
To which one of these copies should be
stamped YOU are advised that, as the mas
rers CODY is the original evidence in this
country and the evidence accepted by the
master aud all concerned OF the vessels
chaTter il is the copy which preferably
should be stamped. If however, the mas
ter~ cory is not obtainable, any other
copy may be stamped, the revenue law De
ing complied with when any one copy is
3mp,l.
II is suggested that you endeavor to
bring this matter to the attentio of mas
yers Of vessels clearing from your port.
Respectfully yours, G. w. Wilson.
Commissioner.
The decision is addressed to the collector
OF customs at Savannah.
ne decision is exactly In line with
/ APP. PURSES contention, the view taken
05 capt. Purse in his argument having
evidently been accepted by the commits
Sohet as the correct view of the question.
NHeh The question was first raised at Sa-
4 Nanuah as TO the liability OF foreign char
4 '7' parties to taxation, the acting com
missioner Of internal revenue decided that
4 'At COPY or duplicate of a foreign charter
4 ldi ~ forwarded 70 this country being the
WisthaI evidence of the charter party in
MS country, was subject to taxation as
s4-h The acting commissioner was evil
Gently unaware that it is customary to
Forward three or more copies of a charter
i party to this country
lAis decision left the collectors of the
n lI7 ana the charterers both in guam
oil1 as 10 winch duplicate of the charter
Parry was liable 10 the stamp tax the
con uSIon from the acting commissioner
ueIs"h being that the copy in the hands
% Iae eharterers was the one subject to
canton. Capt. Purse took the matter
up before the collector of internal revenue
az Auahta ana afterwards before the
Deasuiy authorities at Washington, bas-
s nus argument upon the fact that as
-e masters copy or duplicate is the one
" "mth' according to the practice of the
taue he is required to be guided. and
Ne one which must be accepted by all
"a. les m this country in case of any
euefenee in the duplicates, that the mas
i cory was the original evidence of
NH'lter IN this country and as such
"'S HaDie TO the stamp tax The COM
llssohef . ruling accepts Capt. Purses
Jew OF the matter
apt Purse also took up with the com
missioner the questions OF the liability of
e charterers here for back taxes on
lafl'r parties made before they became
ware OF the requirements of the revenue
ana their Liability to penalties for fail
no comply with the act No decisions
We peen handed down by the commits
".er IN these ma tiers
Inc commissioner is evidently inclined
DVal larry and even leniently in these
''.eIS' said Capt. Purse. II was given
'iieous and patient hearing by The
W.. missioner and the decision just quoted
ms very promptly rendered l reached
3S.ih Ston on July 10, armed with letters
'Ioduetion from Senator Clay and rev.
~n oIAcla.s at Atlanta, and was given an
.oa yaate hearing. The decision, as you
was handed down July q. Whether
"ol ,4e charterers are required to pay
.,e Back taxes I feel assured that the pen-
T HUI VIII no, be required, and it is possi-
lid' iney may be relieved from the
"''NJ or the back taxes as we'll"
"a '.'HAah merchants are interested IN
I' charter tax question to the
s,., OF about $1,000 on back taxes, the
II Ero, ,',hs divided among several well
n ero,,, rms engaged in exporting naval
''0I'S ana other products.
FL CITY BREVlTIES,