The midland journal. (Rising Sun, Md.) 1885-1947, 1942-07-03
TREASURY DEPARTMENT
Internal Revenue Service


Commissioner of Internal Reve-
nue. Guy T. Helvering announced
that auto use tax stamps in the de-
nomination of $500 have been
placed on sale in all postoffices and
offices of Collectors of Internal
Revenue. The stamps will evidence
payment of the tax for the fiscal
year beginning July 1, 1912, and
must be purchased on or before that
date. The stamps will be serially
numbered, will be gummed on the
face, and will have provision on the
back for entry of the make, engine
number, and State license number
of the vehicle.
The Commissioner said he had
been advised by the Office of Price
Administration that, in the issuance
and use of gasoline rationing books,
an important identification will be
the serial number printed on the use
tax stamp. In those areas where gas
oline will be rationed, possession
of the stamp evidencing payment
of the use tax on motor vehicles
will provide one of the necessary
means of identifying the coupon
book with the vehicle in the secur-
ing of gasoline.
Mr.. Helvering said that, to guard
against loss or theft, it has been
suggested that, when affixing the
stamps, the vehicle owner should
dampen the windshield rather than
the adhesive side of the stamp. This
method has been recommended to
keep the stamp intact upon the
windshield. AS an additional pre-
caution, it has also been suggested
that each motor vehicle owner
should make a record of the serial
number which appears on the use
tax stamp in order that there may
be some means of Identification in
connection with gasoline rationing
in the event the stamp should be-
come lost.
which is used upon the highways
should call at his local postoffice or
at the office of the Internal Revenue
Collector and secure $500 use
tax stamp and affix it to his vehicle
on or before July 1, 1912, the Com
missioner said. The various post
Offices will sell the stamps over the
counter for cash only and no mail
order business with respect thereto
will be conducted by the postoffices
Collectors of Internal Revenue are
authorized to accept cash, postoffice
money orders, and certified checks
in payment of the use tax stamp.
However, as revenue stamps have
an intrinsic value, uncertified checks
will not be acceptable in payment
therefor.
It is the desire of the Bureau of
Internal Revenue that the use tax
stamp shall be placed on the wind
shield in location that will not
be in conflict with State require
ments. The State requirements for
Maryland are that the stamp be
placed on the windshield wherever
desired, and the requirements for
the District of columbia are that
the stamp be placed on the wind
shield--blind spot in front of rear
view mirror. Section S540 of the
Internal Revenue Code prescribe
the following penalties:
ANY person liable for the tax
under this section who uses or per-
mits the use of the motor vehicle
before tax has been paid shall be
guilty of misdemeanor and upon
conviction thereof shall be fined not
more than $25 or imprisoned for
not more than thirty days, or both
Any person who uses or operates a
motor vehicle at time when the
stamp, sticker, or tag does not ap-
pear on the motor vehicle in the
manner provided in the regulations
prescribed under subsection (e) or
IT, shall be guilty of misdemean-
or and upon conviction thereof shall
be fined not more than $25."