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Treasury decisions under customs and other laws Volume 33

Treasury decisions under customs and other laws Volume 33

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1898 Excerpt: ...of the payment of taxes due thereon. Such manufacturers or dealers are not authorized to sell these stamps or to use them for any purpose other than that provided by law. They, or their legal representatives, may have such stamps redeemed or an allowance made therefor, under the conditions and in the manner prescribed by law, but such redemption or allowance must be based uppn the legal rights of the holder of such stamps and his possession of them for authorized purposes. If he purchased them from one not authorized to sell them, or acquired them in any manner not contemplated by law, or for a use or purpose not prescribed by law, he manifestly has no legal claim against the Government for their redemption. The restrictions as to the sale and purchase of internal revenue stamps are prescribed with the obvious purpose of aiding in the ascertainment of the exact production of articles upon which internal revenue taxes should be paid, the records of the sales of stamps to each purchaser being compared with his account or required report of production. Hence any contraction or abrogation of these restrictions, or any acknowledgment of the rights of claimants holding stamps inconsistent with their terms, would be not only an evasion of the law, but a disregard of the interests of the Government. In view of the foregoing considerations, I have to say that neither the purchase, possession, nor use of internal revenue stamps, otherwise than for legitimate revenue purposes, is provided for or contemplated by the laws under which said stamps are issued, and, therefore, such stamps are redeemable only when owned and presented by persons authorized by law to purchase and use said stamps in the payment of internal revenue taxes. As the stamps presented were not purchas...