The Weekly Tallahasseean., 1901-02-07
STAMP TAX ON BONDS
Comptroller Reynolds Thinks
Them illegal
II III ABLE LETTER 70 OUR
tatives II "'as5I'1gton Eie
EXCia;,;S IFS Position.

In view of the rcr,n. dis
cus>ion regarding paymcrt of
stamp taxes on the bonds
Of rilicehoIdcrs, the following letter,
written to the members Of the Flor
ili delegation in Congress, On the
18th of llst April, by Comptroller
Reynolds, will show that the matter
WAS not overlooked by the official
who was required by law to approve
the bonds OF alI county officers:
Treasury Department, State of
| FIorlia-ComprolIrr'S Ohirn. Tal!a-
has<cc, April 70, 1904 Hons. $. J!
I T}iall0ryaad J. p. TnI.afsrro, United
! States Senators, and Hons. :. NJ
>p-r',nan and IL. ". Day,s, Nrm-
bers uf Congress, N'aShiagI.A, ,. C.,
GeptIcmcn-A question as bean
raised by the internal revenue
officials in this State that effects
the right Of 4 sovereign State
to exercise its taxing po"rr ia such
manner and under such conditions a>
may he deemed to be best without
the Interference of th, United States.
The Constitution of the STATE of
Florida provides that: ''Ah c,unty
officers, except assistant assessors. Of
taxes, shall, before entering upoH
the duties Of th"rr respective Offices,
hc commissioned hy the Governor,
/ buL no such commission shall issue 20
any such officer nn:ii ne shall have
fled with Tia, Secretary OF Srale
! uooI and sufficient bond In such
>um and upon such conditions IS the
! LEGISLATURE shall prescribe, approved
, bv th@ County Commissioners of the
: county in which such officer r,.>iloS
AMI nv the Comptroller
The laws of the State prescribe
r. the qualifications Of the various
cnmtF oiiicisls, such is Tax Asses
: >or, Tax Collector, Clerk of the Cir
G cult Court, ct. ais and among sue
+ qualifications IS the red svissern
= sss,,sll5 81 slselI Of
a to the Governor of the State condi-
= toned upon the faithful performance
= nf his duties am now Informed
= that the internal revenue officials are
II prep lriug list of S;Irh official
,c bonds, or file in the Office IF the Sec
If retarv Of State ot the State of Flor
4 ida, with the view OF forcing
10 such officials to pay stamp tax
is under the act OF Congress
he of 1898, providing for raising
revenue to meet the extraordinary
IT, expenses incident 10 the war with
Spain. This, in my opinion, is an
at attempt upon the part Of the officials
ed to so construe the law Is To impose
Is: an additional qualification on al
county officials of this State, and 0nC
that is not authorized by the State
law. If Congress has the right to d
ay this, it may go further and impOsr
4 such other qualifications rs wOulC
ca deprive the State entirety of tn
in Int to levy and collect taxes .an'
leO protect the rights OF the citizen
he Within the limit of the powers re
ars served to the States, and recognize,
no bv the Constitution of the Unite
to States.
ia, | respectfully ask that, in view {
ac- the Importance of this questiOn} y"
on, will present the matter to the HccrC
she tary of the Treasury, and secure hin
ear such ruling as will prevent the v;
OF rious county officials from being sui
on iected to the payment of a STAN
ln., tax on official bonds To requl
her such stamp tax to be paid would /
OF equivalent to imposing a condition
Ted which, if not complied with, wouI
prevent a county official from hOl'
bal ing and exercising the duties of h
on office, although the Constitution al
9tuL laws of the State did not provide f
OF any such qualification or condition,
= have passed upon and approved
the bonds of county officials now
Office, and have never considered tn
d. there was the remOtest possibility
r on any such construction being plac
Iblic upon the act of Congress
rams would require stamps to
no. placed on bonds given to
Governor of the State, by cOuI
officials TO be commissioned
It. him, in accordance with the Cons
tuition and laws of the State.
y. 1 present this matter through
in order that it may receive your v
'peti- II able assistance to the end that
vareT "a @ mediate action may be secured
ut in thereby relieve the large number
-ater county officials from the trouble,
,onn, ,o9as noyance and expense contempla