The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1900-08-03
CANADIAN BANK NOTE TAX.
INTERNAL REvENuE RrIsSe on
THIS IMPORTANT SUBJECT.
President Lusr. OF the CHATHAM Coua-
~ Bank NJ Port Angeles, Has
brought the Matter 10 n Focus
a.d Secured Peremptory Deciaion.


Special Dispatch 10 The Post-rnteiilgencer.
WASHINGTON. Aug. s.--Coumfssien-
er George W. Wilson OF the internal
revenue bureau. has just rendered an
important decision regarding the eirculs-
ton Of Canadian bank notes IN the United
States. He holds that any bank naytng
out these notes, or any foreign or domeS-
tic notes other than national bank notes.
viii be required TO pay the tax OF 10
per- cent under section 70 % the act o.
February s 1915
This action was brought about by
letter written to the commissioned by II.
L. Lutx. president OF the Bank OF C'ini-
lam county, Port Angeles, Wash. and In
his letter replying TO Mr.. Lutx. Commits
sioner Wilson says;
Whenever Canadian hank notes. or tho
notes OF any person, firm. corporation.
association or company, whether foreign
or domestic. other than a national bank
ing association. are passed from hand 10
hand anywhere In the United States IN
payment OF debts or IN purchase OF goods.
Il Is held that they are used for eircula-
ton IN the United States. and that any
bank receiving these notes so used and
paying them out again IN tho
United States Is required 20 pay
the tax OF 10 per cent on the
amount of the notes thus paid out
or sold In view Of the provisions Of
ses1l S,s e. The &c, q rehr ra s
viii see BY se' rsference 10 she rarins. IN
ord on pages g. al. nj al "a and l0i
which with be shown you az tho efYice OF
the collector Of internal revenue in your
in,,rrs mint pr' wssn s xp or circular
sxhlbs,ed 70 p''s You " h~ Reven s'e ~ers
Towne. as copies of decisions made here.
were no doubt exact copies OF these rtil-
ings
1.-THE revenue aren't In his report sefs
forth the sworn return made BY you a.
cisllam County. showing thar. so far as
Won can determine, said hank has paid 10
the agent Of the Northern Pscidc Ex-
since June 90 isss, M.sso and 10 various
other persons In Port Angeles Wash, IN
the same period. 500. all IN Canadian
n made return s ~ sn sa amount
OF Canadian notes thus paid out. nor
paid the tar upon same. as required by
law -.
The tax OF 10 per cent thereon WiHl
mas. tneretore, been assessed Against
sour nanss these notes navtna, ~ ~ -
unoerssood. neen nnsd Tor circuntton "
currency OF tne uhiseo etates anu nav
,ns; ai.er sueh use; neen received on &C.
rsvsrun vsn, sns ,hsrr pcsse1 " ume
M e,. ns,r4 uns ia s your nann nnoer
~ s ,'..',n sNsn ~ ms ouss "
az, ~ 49,. w sso.hl.o'nsar y WnWu
"a nav ,his TN - 'o"'" '"'s' - feau'svo
"pp BON Payment ,,, q this sssesswecs yeu
test The Question IN sui N spon fuysher
eonstdsra,tan' YOU ana 1, aaysssh,s y, AZ
80. after claim for refundinr shail havc
been made ana ,aiectcd Nv tkts nsste~ss
$500 - '"''
The tressurv departmsut has h.st mad~
a ruling relative - cnrtinsn - ef i'm,
porfation. and certificatcs 81 msnufsr~
turc. az affectina salmon packers ana
shippers IN the Sorthwest The ruiins
was made upan the "a sunm,t,rd ~ INA
collector Of oustorns al Port Tuvne~nd.
and the departmsnf hoias ,h.t Il ~rsn.
"rix ssrtiat1 s.srsst "1 sr.,., $50, R.ssrs
Of manufacture. which has he~n verined
by the import files Or n propcr rerti6cn ~
az Importation il suf1cien4 for the ia
uidstion OF an entry Tor drauhark. N.
however such extract H. nat vsv1n~d ~
ii the entire ccrtincate Of rnsnt,facturs
be furnished Tar use ~ thu mort ~ e.
portation. a certificate az irnportatfon
must also be fiied Al such port Followtnw
IL the text az the a. na n n,ant.a deo,sior.
referring TO your letter on March III
last relative 10 a certain Snfrv covsr4nr
iaS6 cases OF canned naimon. exported
per British ship I.AnrdsIe. Dereuher. iS2o.
With ben~fit al draw Rack an imnart "a tir
the Incubation az which las been s,ssrsnd.-
"a IN visv az the saf3ure n M.~srs $4,000
a. Bush a Co. OF seattle AGENTS for tise
Alaska Packers Assoctatton' 10 fs,rnish
a certjfcatc az itnportafiun a. sdditto, ~
the certincste Of manufactur~. II bstns
claimed thai the 6es,srf mani fisri.io1
of June (. ix9. valves thls rrauirement ~
the regulations / hays 10 state thai the
Inc collector o. customs "a San gSsncsScn
trsnsmtfsfav shs 4 urlscs ttn,. ~ 49, 4 i.-k.
Packers 4 ssoefaslun for she tsss,a nee ~
such certincats OF Importation. Together
namely. mai whsr. an srtrss, from