Evening star., 1901-03-22
REDEMPTION OF STAMPS.
Directions Issued by the Commfs
siOner of Internal Revenue.

Directions Issued by the COmmfs-
siOner of Internal Revenue.
The commissioner of internal revenue has
issued the following circular relating to the
redemption Of documentary and proprie-
tary stamps:
Unused documentary and proprietary
stamps, issued under the provisions Of the
war revenue act approved June Is, 1895,
for which the owners have no use, may be
redeemed. but in all cases there will be
deducted the percentage, If any. allowed to
the purchaser. Application for the le-
demption Of such stamps should be made
to the collector Of internal revenue from
whom the same were purchased. who will
supply the applicant with form SO and nee
essary instructions relative to the prepara-
tion of his claim.
Claims for the redemption of adhesive
documentary and proprietary stamps, If
his certificate as to the date and amount
of purchase. If purchased from dealer in
stamps. such dealers certificate as to the
date of sale to claimant and the certificate
of the collector as to date of sale to the
dealer must be furnished. Stamps that are
not in the same condition as when issued
will not be redeemed unless their condition
is satisfactorily accounted for.
documentary and proprietary stamps
can be redeemed only when presented in
quantities of 81 or more face value, and no
claim for the redemption or Of allowance
for such stamps can be allowed unless pre-
sented within two years after the purchase
of said stamps from this government.
"An claims for the redemption Of stamps
imprinted on checks. drafts and other in
struments must be entered Of record and
forwarded to this Office by the collector
of the district in which the order for the
imprinting of the stamps was purchased.
II the claimant resides in district other
than that in which said order was pur-
,f, Ill nIn{ to-, ,I,0 -
deposited with the collector Of the district
in which he resides. who will examine
said claim and see that 1t is properly pre-
pared in all respects, and cause 1t to be
Investigated and certificated by one of his
deputies. SO far as 1t is practicable in that
district. and will then forward it to the
collector of the district in which the order
for the imprinting Of the stamps was is
sued, who will furnish the additional evil
dence required. and forward the claim to
this Office with proper certificate and
recommendation. When claims are pre-
scented by any person or firm other than
the one for whom the order for imprinting
was issued. and whose name or title does
not appear upon the papers on which the
stamps are imprinted. the claimant. in ad-
dition to the certificate Of the collector
and deputy collector aforesaid, must satis-
factorily establish the fact Of ownership
Of the stamps and furnish certificate Of
sale by each owner Of them, for the time
of their purchase from the. person or firm
for whom the order for imprinting was Is
sued.
1.-THE owners Of imprinted Instruments,
checks, drafts, etc., who desire to have
the stamps thereon redeemed must, IN sd-
dition to fling claims as aforesaid, forward
all such imprinted instruments, securely
packed. to this Office. Packages containing
the same should be addressed to the COM
missioner Of internal revenue. Washington,
d. c.. and each package should be plainly
marked with the name and address Of the
owner who made the claim for redemption,
Stamps for each claim should be packed
separately. and no package should contain
stamps presented TOR redemption on more