Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1914-12-29
Internal ReUenUe
Collector. Talk s
on ReDenue Work

Louis Murphy of Dubuque, state rev
enue collector, makes the following
announcement in regard to the recent
stamp and license regulation:
81 take it for granted" says the col
lector, that there are several thou
sand persons in Iowa ready to testify
that among Iowa's other needs is a
collector of revenue who will answer
their letters. These people, of course,
have no conception of the volume Of
work thrown upon the collectors Of
fee 1t is pretty hard to describe it..
can think of no smile better descrip-
tive than to say it was as though a
flood had swept over 200 miles of coun-
try and deposited all it's debris in my
office.
-Four sacks of mail went unopened.
Most urgent letters laid unattended to.
Hundreds of letters asking informa-
ton haven't been answered and there
is no telling when they will be. For
| weeks, night, day and Sunday. twenty
| five deputies have been coping with
the work Needless to say, they're
all tired out, but staying with the job
nevertheless.
1.-THE man who sent in his money
| for a license now wants to know why
! he hasn't received it. The same with
the man who has ordered stamps. Both
may rest assured that they'll get what
| they ordered. All persons who are
subject to license taX-brokers, COM
mission merchants, theater owners,
tobacco dealers and bowling alley and
pool table owners, were wise in get
ting forms on which to make returns
before December 81 because thereby
they may avoid penalty.
Hundreds of correspondents raise
the same questions. Must a barber
shop stamp the toilet articles he uses
on his customers, or sell to them?' He
must, of course. Are toilet soaps tax
able?' Such as are used as cosmetics
must be. Must talcum powder be
stamped?' 1t must. Send me stamps
for vanilla and lemon flavoring ex
tracts grocers write, thinking these
extracts taxable, whereas they are not
What about perfume | sell in small
bottles-do l put the stamps on them
or on the larger bottle from VIII CHI
fill them?' The answer is, in every
case, on the container, with contents
sold to the consumer.
The question is raised, Does deed
executed and delivered prior to on OF
after that date require stamps?' Il
the deed was delivered before Deem
Der /, it requires no stamps. In cases
where stamps have been put on such
deeds, refund may be secured by fill
ing with form 46, which may be hac
from my Office the stamps put on the
deed. If they can't be removed, {
deputy collector should be solicited tt
view the deed and certify the facts
1t is to be remembered in this con
nection that deeds not properly stamp
ed render the grantor liable to prose
cution and the grantee gets cloudet
title.
Bankers ask if overdrafts on which
they charge interest must be stamped
Discerning no difference between then
and promissory notes, or certificates o
deposit to cover loans, by one bank tt
another my office holds all alike tax
able. The question of what certificate!
require stamps is easily answered L
it specifically taxed? If not, is it re
quired by law? If not specificall!
taxed and not required by law, then i
is not taxable. Are security bonds
given by a public official taxable
They are; if personal bond, so cents
if a corporate surety company's bond
one-half of one per cent on each dolla
iof premium paid. The banker ais