Americus times-recorder. [volume] (Americus, Ga.) 1891-current, 1924-09-12
STATE STAMP ACT To
Be RIG|DLY ENFORCED
Commissioner Vandiver An
nounces That PROD of
Leniency' Has Now Passed

ATLANTA, Sept. 12.--Commis-
sioner of Revenue j. NJ. Vandive T
has had printed in handy pamphlet
far an exact copy of the original
og3r and cigarette stamp tax Ia%'
t%sther with the amendments
nTade to that law at the recent ses-
sion of the legislature, and annouh-
ced that any dealer in the state
not familiar with the provisions OF
tho law will be supplied with the
pamphlet simply by making request
IF the revenue department for it.
GAN the controversy over the law
has been settled by the courts the
LEGISLATURE has worked out certain
nerfections in the original law.
every dealer in the state has mad
ample opportunity to famlliarlze
himself with its provisions by
this time" said Mr.. Vandiver, "and
f IS now the purpose of the depart
ment to vigorously begin to en-
force all its provisions. Each 81
the field men of the department
has been given supply of the pam
phlets containing the law in full.
with Instructions to distribute them
to any and all dealers who appear
not to be familiar with the require
ments. At the same time these
men have been given instructions
to apply the provisions of the law
uniformly to all dealers who are
not complying.
"The department feels there has
been ample period of leniency be-
cause of unfamiliarity, and it is
now the purpose to bring to book
all those people who are evading
the requirements. 1t is, of course,
possible that some of the evasions
are through ignorance, but there
has now been plenty Of time FOR
every dealer in the state to have
informed himself and, besides, We
have very definitely discovered that
many of the violations now going
on are willful and intentional, and
every one of these are to be pro
secuted as fast as we can find therl
Probably the major violations
have been in the matter of hand
cling cigars in boxes. The atten-
ton of all dealers is called to tie
fact that the law as amended re
quires every dealer to so affix the
stamps to all the stock he has on
hand when it is received by him .
that he is especially required tc
so affix the stamps on cigar and
cigaretts alike, in such a manner
that, when the box or package is
opened, the stamp will nave to be
torn. 1t is noticeable that very
few dealers are complying with
that provision.
"When the law first was passed.
it merely required the placing of
proper stamps on the boxes and
packages, but our men found that
a good many unfair dealers Were
taking advantage of it both as to
cigars and cigarette packages, that
they could be removed and used
over, and on cigar boxes so that
the boxes could be used over, ana
carry the original uncbliterated
stamp. With this information be;
fore it the legislature enacted a
provision that required not only
the original cancellation of the
stamp with the daate of cancella-
ton on its face, but placement of
the stamp in such way that it viii
be torn and its value obliterated
upon opening the box or package
of cigarettes.
There is already some little diff
ference noticeable n the matter Of
stamps used on cigars, but a full
and proper observance of the law
should run the returns from these
stamps very much above what we
are now getting.
Six warrants were taken by field
men in Atlanta today for as many
dealers who were found violating
the provisions of the law, some Of
them for prominent dealers in cen
trail locations. The department has
no desire to work any unnecessary
hardship, but it is the duty of the
department and its field force to
enforce tbs law to the letter, and
that we are going to do. The periol
OF leniency is passed"