ings, steps, or other castings used therein are liable." (Int. Rev, Rec., April 7, 1866.)

Flasks and patterns of the character described in the second paragraph of printed Decision, No. 169, whether m by foundrymen or others for their own use, or to order for others, are manufactures. (Letter of Commissioner, April 25, 1866.)

'Articles manufactured in one district and removed to another, to be set up, are to be taxed where manufactured." (Int. Rev. Rec,, April 21, 1866.)

As to tax on artificial flowers, &c., see Int. Rev. Rec., May 19, 1866.

Miscellaneous Rulings and Decisions as to Stamps.

"Under the law the stamp duty on probate of will and letters of administration, must correspond to the estate for, or in respect of which such probate or letters are applied for. When the will devises the real estate to the executors in trust for specific purposes, or directs its sale, or subjects it to the payment of the debts, the value of that estate must be included as a basis for the estimate of stamp duty.

“When under the laws of the State, the administrator taking letters, has an office or duty to perform in respect to the real estate, the same rule obtains. It is otherwise when the personal estate only does, or can come under the authority or cognizance of the administrator of such.” (Letter of Commissioner, December 29, 1864.)

State and city securities are exempt from stamp duty." (Letter of Commissioner, December, 29, 1864.)

Stereoscopic views taken as original pictures of mountain scenery, buildings, &c., must be stamped under Schedule 'C' of the law." (Letter of Commissioner, June 30, 1865.)

The bond given by a guardian of minor heirs of a deceased soldier in order to obtain the pension, &c., is subject to stamp duty of $1.00.” (Vol. I. Int. Rev. Rec., September 9, 1864.)

Your letter of the 3d instant, in relation to the stamp duty upon a subscription list for a map of the State of Massachusetts, has been received. In reply I have to say that such subscription list as the one enclosed by you is liable to stamp duty as an agreement or contract, and each person signing the same is liable to the duty and should affix and cancel a five cent stamp." (Letter of Commissioner, June 6, 1865.) “When a merchant ships goods and takes a receipt therefor and obtains upon the receipt three bills of lading, the receipt and each bill of lading require stamps." (Vol. II. Int. Rev. Rec., Oct. 28, 1864.) "Yours of the 21st, containing inquiries as to the cancellation of stamped paper, is received. All stamped paper is cancelled whenever

used, and the use of the paper by filling the blanks or attaching a signature, is equivalent to the ordinary form of cancelling an adhesive stamp by writing initials and date upon it. The entire paper is regarded as the stamp, and of course no part of it can be "cut out" or separated from the remainder, and retain any value as a stamp. Any portion cut and attached to another paper is worthless, and such use of it is prima facie fraudulent." (Rulings of the Department, June 23, 1865.)

"Where a bond is secured by two mortgages, the stamp duty required to validate all the instruments will be double, (if governed by the mortgages,) what it would have been in the case of one mortgage. If, however, the stamp appropriate to a bond be affixed to the same, then the bond will be valid, though the mortgages might not be." (Vol. 1., Int. Rev. Rec. July 15, 1865.)

"In the case of a subscription list where the heading involves a promise to pay the sums annexed, the party signing is liable to the stamp duty required on promissory notes, unless he pay the amount annexed his name at the time of signature; in which case the signing of his name should be regarded as a mere part of a memorandum. When the heading of the list involves a condition on which the subscribers will pay the sums annexed their names, then each signature is held to create an agreement, subject to a duty of five cents.” (Vol. II., Int. Rev. Rec., July 22, 1865.)

Your letter of the 8th inst., inquiring whether it is necessary for shippers of goods to foreign and domestic ports to place stamps upon the dray receipts, in addition to the one placed upon the original bills of lading, is received. I reply, that stamps should be affixed to such receipts by some person, and that the person who signs and issues an unstamped receipt of that character thereby makes himself liable to a penalty. This Bureau does not undertake to decide who shall pay stamp annexed to a receipt in any particular case. That question may be decided by some local law or private contract. The dray receipts mentioned by you are not covered by the stamps affixed to the bills of lading but should themselves be stamped like any other receipt for goods delivered." (Rulings of the Department, July 14, 1865.)

for a

"If a mortgage executed years ago is assigned at the present time, the assignment must be governed by the law now in force. If the mortgage has been reduced by payments, the amount of stamps to be affixed to the assignment depends upon the amount actually due on the mortgage when the assignment is made, not on the sum secured by the mortgager, without regard to deductions made by subsequent payments." (Vol. II. Int. Rev. July 29, 1865.)

"Domestic bills of lading are considered as receipts for the delivery of property, and should be stamped as such." (Int. Rev. Rec. Vol. II., Aug. 26, 1865′′)

Complaints having been made in some instances that there were deficiencies in packages of Internal Revenue stamps forwarded by direction of this office, notice is hereby given that, in order to secure consideration

of such claims, persons receiving stamps will hereafter be required to open the packages when received in the presence of two witnesses; and should a deficiency exist, duplicate affidavits of the facts in the case must be forwarded to this office without delay." (Rulings of Dept., Sept 9, 1865.)

In reply to the questions submitted in your letter of September 30, I answer as follows:

1. It is not proper for inspectors of tobacco, snuff and cigars, to put their names on cigar stamps with a stencil or other stamp, but they must write their names.

2

It is the duty of such inspector to mark the weight on each package marked and inspected by them, date of inspection, State and district. 3. Said inspectors may employ deputies or assistants to do the work of weighing packages, affixing stamps, &c., provided the work is done in the presence and under the immediate supervision of the inspectors.

4 I consider it a part of your duty as revenue inspector, to examine the manner in which inspectors of tobacco, snuff, and cigars do their work, and to report at this office any irregularities which the inspectors refuse or neglect to correct upon your advice." (Rulings of the Department, Oct. 5, 1865.)

'Your letter of the 14th inst., has been received. You state the following case: A merchant ships a load of goods and takes a receipt for the same properly stamped. Upon this receipt he obtains three bills of lading, two of which the shipper takes, and one the ship owner retains with the receipt. You inquire how many, if any, of these bills of lading should be stamped. I reply that a domestic bill of lading is subject to the same stamp duty as a receipt. If it is issued in triplicate the duplicate and the triplicate should each be stamped the same as the original. The fact that a stamp is affixed to the shipping receipt in no way changes the liability of the bills of lading." (Rulings of the Department, Oct. 15, 1865.)

'I reply to your letter of the 5th inst., that it was formerly held by this office that the receipt given for a stamped check was exempt from stamp duty. It is now held, however, that the receipts for a check, note, draft, or order, when received as the payment of a sum of money, or of a debt due exceeding twenty dollars, is subject to a stamp duty, the same as a receipt for money paid." (Rulings of the Department, Dec. 8, 1865.)

Stamp Duty on Bonds.

OFFICE. OF INTERNAL REVENUE, Washington. "I reply that the law requiring stamps upon conveyances, bonds, notes, etc., took effect Oct. 1, 1862, and that no stamps are necessary upon instruments issued prior to that date.

"A bond for the payment of money is subject to stamp duty at the rate of five cents for each one hundred dollars, or each fractional part thereof, as written or printed evidence of an amount of money to be

paid on demand or at a time designated;' a personal bond, given as security for the payment of any definite or certain sum of money exceeding one hundred dollars, and not exceeding five hundred dollars, is subject to a stamp duty of fifty cents, and to fifty cents additional for each additional five hundred dollars or fractional part thereof.

An instrument subject to stamp duty, but issued and used unstamped prior to August 1st, 1864, may be made valid by stamping it as required by section 163 of the act of June 30, 1864; if issued since that date, the case falls under section 158 of said act as amended by the act of March 3, 1865." (Ruling of Commissioner, Jan. 30, 1866.) Stamping of Deeds.

OFFICE OF INTERNAL REVENUE, Washington. "Your letter of the 31st ult., enclosing one from Messrs. Rutledge & Young, has been received. They write that during the existence of slavery manumission was impossible, and gifts to slaves were impossible. At the same time there were a large number of slaves held in nominal servitude only, who were allowed to enjoy their own earnings, and because they could not hold their property in their own names, they were accustomed to select some white persons in whom they reposed confidence, and such persons took the title absolutely in their own names, without any declaration of trust. Now that slavery has ceased to exist, and the freedmen have become capable of taking, holding and granting title to lands, they propose to have their property conveyed and confirmed to them by deed. No consideration passes, and a nominal one only is expressed in the deeds. You inquire if such conveyances are subject to stamp duty.

"In reply I have to say that a stamp duty is imposed only upon conveyances of realty sold. In the case stated there is no sale; the purpose and effect of such deeds is merely to place the legal title where the equitable one is. No stamp, therefore, is necessary, unless the deed contain covenants, in which case it should be stamped as any agreement. Neither in such cases is there any succession tax. The grantee acquires no additional property by such a transfer; the deed simply confirms the pre-existing equitable title." (Ruling of Commissioner, Feb. 10, 1866.)

Regulations for Completing the Collection of Taxes Returned to Collectors, for Rendering Final Accounts of the Same as Provided in Section 33 of the Act of June 30, 1864, and for the Abatement of Erroneous and Uncollectible Taxes.

TREASURY DEPARTMENT, Office of Internal Revenue, }

WASHINGTON, February 26, 1866.

The act of July 1, 1862, provided that each collector should complete the collection of all sums assigned to him for that purpose, pay

over the same into the Treasury, and render his final account as often as he may be required, and within six months from and after the day when he should have received the collection lists.

The act of June 30, 1864, as amended by the act of March 3, 1865, does not re-enact the limitation of six months but leaves the time to the discretion of this department.

In view of the difficulties and delays incident to the organization of the internal revenue system, this particular requirement of the law has not been heretofore vigorously enforced; but the interests of the Government now demand its strict enforcement.

It is, therefore, hereby prescribed that at the close of each quarter, collectors must render their final accounts for all lists which they may have held for six months or more. From and after April 1, 1866, no credit will be allowed for lists which have been held for six months or longer, and at the close of each quarter thereafter collectors will deposit the money for all amounts remaining uncollected on such lists, for which no claims have been presented to the Commissioner.

In the adjustment of their accounts, collectors will be credited with all taxes uncollectible on account of their being erroneous, or being due from insolvent or absconding persons, upon presenting satisfactory proof in each case.

Abatement for Error in Assessment.

Claims for credit on account of error must be made out in Form 47, and sustained by the affidavits of persons cognizant of the facts, or of the parties against whom the taxes have been reported, and by the cer tificates of the assistant assessors. The affidavits must contain full and explicit statements of all the material facts and circumstances relating to the claims in support of which they are offered. It should be stated whether the error originated with the tax payer, or with an officer of internal revenue, whether the tax was excessive in amount, while cor rect in kind, or wrong both in amount and kind, or in kind only, or whether a tax had been reported for collection when none was due.

One affidavit, certified to by the assistant assessor, may in many cases be sufficient to verify several claims. For example, all the duplicate assessments upon the same liability, clerical mistakes, and other errors, the proof of which is entirely documentary and patent, and obvious to any person who may examine the lists, may be scheduled on a sheet of the size of blank 47, and be attached to it, so that a single affidavit of a clerk or other person cognizant of the facts may verify the whole.

Abatement for Inability to Collect.

Claims on account of the insolvency or absconding of the parties taxed must be made on Form 53, and sustained by the affidavits of the deputy collector, and the certificates of collector and assessor. A collector making his own collections in any division will use Form 53,