The Dickinson press., 1915-01-09
COLLECTOR ON REVENUE LAW
JAMES COFFEY BUSY MAN

COLLECTOR ON REVENUE LAW
JAMES COFFEY BUSY MAN
Aberdeen, S. D., Jan. 2:-If any
man in the two Dakotas has been
piled with questions during the past
80 days, that man is James Coffey,
collector of internal revenue for the
Dakotas. Even now, although the
war tax has been in effect for five
weeks, there is not a mail comes in
but that does not contain letters
galore asking whether or not certain
papers and documents require stamps.
Some of the more frequent queries
are answered herewith for the pur-
pose of taking off a little Of the bur-
den from the collectors shoulders.
The question is asked many times
daily as to whether or not persons
or firms having bills against a NUM-
cipality, county or state are required
to place a stamp upon the affidavit
accompanying the bill. The govern
ment requires no stamp upon affida-
Wits Of any character, nor does it re-
quire any stamp on purat Subscribed
and sworn toy.
Another frequent question asked
is whether or not tax sales certifi-
Gates should be stamped. The law
says that certificates issued at tax
sales or certificates of redemption
from tax sale do not require a stamp.
Notarial Certificates.
The law requires a stamp on the
certificate issued by the clerk Of
courts as to the qualifications of a
notary public or of a justice of the
peace.
ANY documents, the stamping of
which would make it necessary that
the state should furnish and affix the
stamps are held exempt from the
stamp tax.
Returns of birth, certificate of
death, and certificates of the regis
trar as to the facts declared concern
ing birth, marriage and death, are
none of them held to be subject to
the stamp tax upon certificates. In
view of the fact that these certificates
are given pursuant to state laws and
for a public purpose.
A marriage certificate to be re-
turned to any office of the state,
county, city or town to constitute part
of a public record, requires no stamp,
A marriage certificate issued by an
officiating clergyman or magistrate
and given to the parties, if required
by law must be stamped at the rate
Of 10 cents.
Teachers Certificates
A teachers certificate issued by 8
county superintendent of public in
struction or other officer Of a state
county or municipality, within
the exemptions and does not require
a stamp.
No stamp is required upon certif.
Gates of the sufficiency of securities
upon bonds.
A certificate of "proof of loss" fol-
the use of an insurance company, be
ing a statement as to the facts anc
circumstances attending a fire, is no
a certificate requiring a stamp.
Certificates required by law which
are made by court officers under tn
authority and by the direction of tn
court, and, which are necessary tt
give proper effect to court proceed
ings, are exempt from taxation.
Certificates Exempt
All certificates which are require'
to be given by law-national, state O
4 MuIllClpdl, lCiliIC swamp -
cents, except those which are givel
strictly in the exercise Of the func
tions-governmental, taxing or mum
cipal-of the state or corporation
and those certificates, which if the!
should be taxed, the burden Of tn
tax would fall on the government O.
such nation, state or municipality.
ii Certificates given by an officer no
for public or governmental purposes
but for private interest, use ant
profit, are liable to the tax if the!
are given in obedience to any such Law
which requires them to be given whe1
called for. 90.
If the act performed of the certif
cate issued by the officer is in tn
discharge of an official function nee
essary in operating the general ma
chinery of the government, it is ex
empt.
Certificates. of acknowledgement, O.
deeds and mortgages are not required
to be stamped, nor is the memorand
! UNI on the back of a mortgage mad
by the register OF recorder that tn
document has been placed upon rec
ord.