The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1914-12-22
MORE RULINGS
REGARDING TAX
wircH-HAzEL USED ~ BARRIERS
SUBJECT TO TAXATION UN-
DER MEASURE.
More Explicit instructions Issued Re.
eardina what Certificates are
to BE Stamped.

More explicit instructions regard
ing certain provisions Of tae emer-
gency war" tar act were received
yesterday At the local internal reve-
nue. Office.
One OF the most interesting rulings
Is to the effect that extract OF witch
hazel used by BARRIERS. or labeled as
toilet water. must be stamped. The
ruling says:
Extract OF witch hazel removed
from the factory and sold to BARRIERS,
BARRIERS supply houses. or others. TO
be used or labeled as a toilet water.
must be duly tax paid and have the
stamps affixed TO the containers. re-
gardless OF the size OF the same.
Where. however. extract OF witch
hazel Is removed from the factory IN
bulk for shipment or sale to druggists
and portions will be sold for medicinal
purposes and portions sold as toilet
water. the same need not be tar paid
and stamped by the manufacturer.
In such case the person thus receiv-
Ing the goods and drawing the same
on and labelling them for sale must
tax pay and affix the stamps to ne
smaller containers into which drawn
OF such portion as Is sold as toilet
, water
1T may be stated that witch hazel
commonly used for medicinal purpos-
es and sold under appropriate labels
Is not held TO be taxable under sched-
ule b OF the act OF Congress approved
October %. 1914. When removed or
sold as toilet water In it's ordinary
condition or colored and perfumed II
Is held TO be taxable under said act. ("
Another ruling holds that where
power OF attorney il issued TO the
secretary of a corporation as a mese
matter OF form authorizing the sec
rotary to do what would be HIS duty
In any event IL no power OF attorney
appeared upon 4 certificate. the power
OF attorney need not be taxed.
Receipts viii BE Given.
Under section 31S3, OF the revised
statute, the local internal revenue Of
nee has been refusing to give receipts
for the sale OF adhesive stamps.
However. a ruling OF the treasury de-
partment under date OF December n
1914, provides that collectors and
deputies should sign vouchers or re-
ceipts evidencing the delivery of ad-
hesive stamps. upon request. As
result OF this ruling the local revenue
Office Will be glad TO furnish receipts
Tor sale OF stamps made In the future
lncome-tax certificates. drawback
certificates, and various other certI-
ncates required by regulations are not
taxable.
simple acknowledgements or jurat
before a notary public or officer OF
the Government at the request or
private persons. solely for private
use. should be stamped.
Certificates OF national banks spe-
cincally required by statute to be
, Iehoered 10 the Comptroller OF the
currency are taxable.
Certificates issued by State mr. mn
hlclpal Officers showing the author
ity OF the person before whom an IN
strument Is attested are taxable
Warehouse certificates. IL required
by law, are taxable.
A certificate OF title or search
carrying with IL n guaranty of title
and assuming liability for any loss in
CURED through flaw I'm the title Is
held TO be-a bond OF Insurance and
subject TO n tax of one-half OF one
cent on eacn dollar charged for its
guaranty provision.
Documentary stamps should be sf.
nNed 10 certificates or other instru-
nents issued for private use prior to
thelr delivery. such stamps TO be fur.
hlsned by parties applying for such
certihcates or instruments
Certificates Which Abe EXEMPT.
from among many certificates
which inquiry has been made especial
reference is made to the following
which. under the conditions stated.
the department holds are exempt.
u-Certificates for use Of the Gov
eminent Federal. State or locaD-
such certificates are exempt. For ex-
ample. certificates OF Officers of the
United States or any State. county.
town municipal corporation exercising
the taxing power. i~ven in the dis
charge OF official functions necessary
In carrying on the machinery Of the
Government: certificates OF election:
certificate OF court officer under di.
rection and authority Of the court.
which Is necessary to give proper
ehect TO the court proceedings. court
processes. such as summonses. writs
Of attachments. subpoenas. warrants.
orders OF the courts. etc; returns OF
reports made TO the government for
IFS own use. such as income and spe-
'-+a 49, AN.A|AAA NJ IOT IL
cense. reports made 20 the Interstate
Commerce Commission reports mad.
10 the Comptroller OF Currency. and
20 other branches OF the Federal or
state Governments for governmental
purposes or use; certificates issued at
tax sales or certificates OF redemption
from tax sales
90 Certificates given for a public
purpose. Such certificates are ex-
empt when required In the interest
Of public health. safety or welfare.
For example. certificates such a. by
inspectors Of steam vessels. lOcomo-
lives. boilers. power plants. factories.
meats food products. lading OF INK
hammables or explosives. births. mar
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that the Wheeling Traction Company
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