Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1902-05-01
. REVENUE RULINGS.
Recent Decisions That Are of Inter.
est to the Public,

est to the Public.
The most recent circular issued by
the treasury department with regard
to internal revenue contains some in
teresting rulings regarding the stamp
taxes on tobacco, caution notices or
trade labels, legacy tax, and abate-
ment OF special taxes. These rulings
are of general interest and also of
special interest to any who are inter-
ested in the lines directly affected,
which in this case are principally ci-
gar and tobacco manufacturers and
proprietors of pool tables.
Manufacturers.
The first ruling affects manufactur-
ers OF tobacco, snuff and cigars, ped
oilers OF tobacco and dealers in leaf
tobacco. 1t reads as follows:
Under the provisions of the act of
congress approved April 10, 1902, all
special taxes imposed by the act of
June Is, 1898, on manufacturers of
cigars, manufacturers of tobacco, and
dealers in leaf tobacco are repealed on
and after July 1, 1902.
Every manufacturer of cigars,
manufacturer of tobacco, dealer in leaf
tobacco and peddler of tobacco, how
ever, required by law (section 26, act
of October i, 1S9O) to register with the
collector of internal revenue for the
district in which such business is car
ried on, his name, style, place of bust
ness, trade or business, and the place
where such trade or business is car
ried on
Form 277, Return for register
heretofore prescribed, will be used in
making this return, and will be sup
piled to all such persons upon applica-
ton to the collector or deputy col
lector. A failure to make this return
will render such persons liable to a
penalty of $50. The collector will, on
receipt of this return properly execut-
ed, issue to every person or persons
so registered a certificate of registry
which must be at all times conspicu-
ously displayed in his or their place of
business. Such certificates are not
transferable.
when new member is added to
a firm a new registry will be required.
Persons required to register must
do so on the first day of July next, and
thereafter on the first day of July each
year or on commencing business.
Collectors will furnish timely no.
tice of the change in the la waffecting
manufacturers of tobacco, snuff and
cigars, and dealers in leaf tobacco,
placing in the hands of each blank
Form 277 early enough to enable such
persons to render their return for
register within the time required by
law ]. w. Yerkes, Commissioner"
Legacy Tax.
Another decision, made in reply to
letter of inquiry from one of the col
lectors at Kansas City, Mo-, states that
when a testator, a citizen of the Unit
ed States, dies abroad, leaving prop
erty in the United States, his estate
is prima facie liable. To exempt the
property, as that of a nonresident, it
must be established that the residence
of the testator abroad was his perma-
nent home and that there was no in
tention of returning to the United
States and resuming his domicile here.
Abatement of Tax.
Regarding the abatement of taxes
another ruling is to the effect that
when two assessments have been made
covering the same liability, the first
should be credited with the payment.
If by error, the second assessment has
been credited with the payment, the
credit should be erased and properly
entered. The second assessment is en-
roneous and should be abated. This
ruling is made with regard to case
where an owner of four pool tables
claimed an abatement of $50, special
tax, the abatement being requested
not because the assessment was i'm
properly made but because the pay
ment of tax was improperly entered
on the list.