Pine Bluff daily graphic. (Pine Bluff, Ark.) 1893-1942, 1914-12-27
LICENSE TO We'd
DOESN'T BEAR TAX
Marriage License Bonds Elk
empted from War Tax,
Says Washington.

Little Rock, Dec. 26.--Official notiii-
cation has been issued from the
Washington offices Of the internal
revenue department that marriage IL
censes are not to be taxed under the
new war tax measure. Copy OF an
official letter giving that information
was furnished County Clerk Herbert
S. Turner this morning through the
office of Collector of Revenue Jack
Walker 1t settles a much mooted
question concerning which numerous
letters of inquiry have been received
in Collector Walkers office. The
opinion is the first had by the local
offices.
County clerks in Arkansas have
been placing stamps totalng 60 cents
on marriage license bonds and on
ministers certificates, the persons to
whom the licenses were issued pay
ing the 60 cents additional cost.
The Pulaski county clerk has is
sued 156 marriage licenses, each
bearing stamps, since the measure be-
came effective. The sum OF $93.50 was
collected by the government for the
stamps on the license bonds and cer-
tificates.
May Refund Tax.
instructions have not been received
in the office of Collector Walker but
it is presumed that arrangements
will be made by the department to
refund the money SO collected upon
application CT the persons who paid
for the special stamps. 1t will be
necessary fer affidavits to be furnish
ed. 1t is not known what steps will
be required and no order will be re-
ccived until next week. Since all
marriage licenses sold in the state
of Arkansas bore stamps bought from
the Little Rock collectors office, 1t
is expected that there will be big
number of applications for refund
when the provision is made to pay
the money back, if such an order is
made as is expected.
County Clerk Turner this morning
prepared circular letter to be mail
ed to every county clerk in Arkan-'
sas at once, informing each Of the
ruling by the department. Mr..
Turner Is state secretary of the
County and Circuit Clerks associa
ton CT Arkansas.
from the collector in placing stamps
on marriage bonds and certificates"
said Mr.. Turner today. we simply
had to follow instructions. We will
have nothing to do whatever with res
funds if the department rules that
refunds are to be made. They will be
: handled. | suppose, through the office
of the internal revenue collector. L
Is,,- ~,,% 10 oil
clerks in our organization so that
they can start issuing the licenses the
same as they did before the tax mea-
sure went into effect"
Official Instructions
. The letter from the Washington de-
partment was written by Deputy
Commissioner G. E. Fletcher fellow
ing a personal appeal to the depart
ment by County Clerk George Elder
of Lake Village, Ark, December IS.
The letter under date of December
% says:
"ln replying to your letter of the
18th instant, you are advised that
there is no tax required on marriage
bonds required by a state as con-
dition OF the issuance of maria ge
license; neither is there any tax re-
quired on the minister's certificate
which is returned to the clerk to be-
come a part of the record. II the law
requires the minister who performs
the ceremony to issue to the parties
a certificate of marriage, such certifi-
cate is taxable, but if there is no
such specific requirement of law but
it is issued merely as a matter OF
courtesy, stamp is net required"
There is no law in Arkansas pro-
yiding that ministers must furnish
PARTIES, with a certificate of marriage.