The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1915-02-27
is THIS A DRAGNET?

stamp feature of the war tax law will
be required to determine its entire
scope, difference of opinion on the
subject having already arisen. Among
the instruments required to be stamp
ed some are definitely described, while
others may be covered by general
provision. For instance, the statute
having designated certain certificates
to which stamps must be affixed, pro-
vides, in general terms, that this de-
scription shall apply to all other GER
tifcates required by law to be issued.
And the question now at issue is whe-
Their this means that marriage certifi-
Gates given by ministers of the gospel,
in this State, must be stamped. The
Maryland law requires that two certi-
ficates of a marriage must be given by
the minister of the gospel who per-
forms this marriage ceremony, one of
which must be given to the parties
married, and the other affixed to the
marriage license to be returned to the
clerk of the court by whom it is issued.
A strict Interpretation of the Federal
law requires that stamp must be
affixed to each of these certificates,
thereby not only imposing this stamp
tax on marriage, but actually doubling
it. 1t is up to the officiating minister
to determine whether he is bound by
this Federal tax law to use these
stamps. If so, they are, of course, to
be paid for by the parties whom h
marries.
Well informed lawyers express the
opinion that the law does not apply to
marriage certificates, but it is not so
clear that they are exempt from its
provisions. They are, in Maryland, to
all intents and purposes, legal instru-
ments, and must be issued whenever a
marriage ceremony is performed. Con-
gress probably did not intend to in
c!ude them in the general provision,
requiring stamps to be affixed to "all
other" certificates; but who is to de-
termine that question. If left to min
listers of the gospel, by whom the
certificates have to be issued, one may
decide for, and another against. the
ensue.
1t is even held by some clerks of
courts that marriage licenses must be
stamped and the Clerk of the Court of
Common Pleas, in Baltimore, by whom
licenses in that city are issued, has so
construed the law and is requiring ap-
plicants for such licenses to pay the
tax, thus himself becoming collector
for the Internal Revenue Department.
His position on the subject, however,
is hardly tenable. 1t is to be noted,
too, that, if ministers of the gospel are
required to use stamps on marriage
certificates, they also become collec-
tors. And that is the situation on the
subject as it stands today.
AS might have been expected of
this Congress the law is muddled and
only the courts can straighten it out.
The legal opinions of lawyers, pri-
vately given, are without force and
may be misleading The question at
issue places ministers of the gospel
in an embarrassing position They
may exact the tax improperly from
persons whom they marry, or failing
to exact it, may violate the Federal
statute. In one respect, however they
may indirectly be compelled to pay
the tax themselves, as their marriage
fees depend upon the liberality or
ability, Of the party whom they marry
to pay them, and these may be dimin-
ished, to the extent of the tax, at the
will of those applying to be joined in
wedlock.
This whole stamp tax businessf
however, is Objectionable and iniqui-
tous at this time, and not to be justi-
fled because a Democratic Congress
has seen fit to change the method of
raising revenue for the support of the
government. And if this marriage
certificate tax shall stand by the grace
of the courts, it will be the most mi
quitous of them all.
But one thing ought to be patent to
the American people. They are pay
ing dearly for the mistake they made
in 1912 by electing a Democratic
President and Congress. The effect of
that mistake is beginning to come
home to them IN waysthat cannot be
misunderstood, They are preparing
to correct the blundsr and the pros
pect is that 1916 will tell a different
story from that of 1912. After that
it may be confidently expected that
the "dragnet' method of raising reve-
nue. will be dispensed with and the
people will be relieved of the annoying
incubus.-American Sentinel.