the removal should be made in the presence of a collector or deputy collector of internal revenue. In cases where claims are based upon the ground that deeds of conveyance were stamped in accordance with the value of the property conveyed instead of upon the equity of redemption, it is necessary that the claimant should show the actual value of the property conveyed, the amount of mortgages upon said property, and whether these mortgages or any portion thereof were assumed by the purchasers, or whether the purchasers in any manner agreed to pay said mortgages. Where one of two or more grantors or grantees in a deed of conveyance of real estate, or an apparently disinterested person makes a claim for refunding of money paid for documentary stamps used in error or excess, wavers must be made from all the other parties to the effect that they have no interest in the claim for refunding. The presumption in all cases is that the party who executed the deed paid for and affixed the stamps thereto. In cases where other parties pay for the stamps and make the claim, the fact of the payment must be clearly shown. Claims for abatement of taxes must be filed with collectors of internal revenue. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 2, 1900. GENTLEMEN: In reply to your letter of the 12th ultimo you are informed that all claims for the abatement or refunding of internalrevenue taxes should be filed through collectors of internal revenue. This applies as well to cases of abatement where suits have been brought as to those in which suits have not been brought. ROBT. WILLIAMS, Jr., Acting Commissioner. Respectfully, (237.) Refunding claims-Barred by statute. Claims must be presented within two years after payment.-Right of action accrues on the payment of the tax and not upon the date of subsequent decisions or rulings.Claims filed with collectors two years or more after payment should be forwarded to the Commissioner of Internal Revenue for his action. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, SIR: In reply to the latter clause of your letter of the 15th instant, you are informed that all claims for the refunding of taxes in order to receive consideration must be presented within two years after the payment of the tax. In the case of legacy taxes the right of action accrued at the time the taxes were paid, and not May 14, 1900, the date of the decision of the United States Supreme Court in relation to taxes on legacies. Where parties present claims for the refunding of taxes two years after payment, you should receive such claims and forward them to this office in order that the Commissioner may decide whether they are barred by section 3228, Revised Statutes. It frequently occurs that, while the formal application is not presented within two years, the taxpayer has applied by letter to this office for the refund, and in no case should the collector refuse to forward a claim for the reason that it was not presented to him within two years after payment. Respectfully, G. W. WILSON, Commissioner. Mr. Jas. D. GILL, Collector Third District, Boston, Mass. (238.) Claims for the refunding of taxes. Date of receipt of claims by collectors and deputy collectors to be entered on record Book No. 22.-Collectors should certify on claims the date of receipt. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, To collectors of internal revenue: Washington, D. C., October 30, 1900. From correspondence received at this office it is noted that in some instances the dates of the receipt by collectors of claims for the refunding of taxes have not been made a matter of record and can not be furnished when required by this office. In some cases it is important that the exact date of the filing of such claims with the collector or deputy collector should be known. Collectors are, therefore, instructed to rule off a column on the extreme right of Book No. 22, “Record of claims for abatement and refunding," and insert therein the date when the claim was received by them; also, in certifying to claims, to include in the body of their certificate on each claim the date when the claim was received. They should also instruct their deputy collectors to keep a record of claims for refunding received by them, and to note therein the date of the receipt, and to include in their affidavit the date when the claim was first received by them. G. W. WILSON, Commissioner. 1 (248.) Refund-Amounts paid for documentary stamps used in error or excess. Original instruments to which stamps are affixed or certified copies thereof must be filed.-Collectors' or deputy collectors' certificates as to copy is sufficient. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., November 20, 1900. SIR: The claims of Mary Nethercut, of Manchester, and William Hunter, of Greene, Iowa, for the refunding of $4 and $6, respectively, amounts paid for documentary stamps used in excess on deeds of conveyance, have been allowed and submitted to the Auditor for the Treasury Department for his action. Inclosed herewith please find the original deeds accompanying these claims, which you will please return to the claimants. In all cases of claims for the refunding of amounts paid for documentary stamps used in error or excess, the original instruments to which the stamps were affixed, or certified copies thereof, must be forwarded to be filed with the claim. The original should not be forwarded except in cases where the claimants are willing that they may remain upon the files of the Department. This office does not, however, insist that copies of deeds, mortgages, or other like instruments must be certified by a clerk of a court. It is sufficient for the purposes of this office if the copy is certified by the collector or deputy collector to be a true copy. Before removing stamps from original papers collectors and deputy collectors should satisfy themselves that the stamps were used in error or excess, and that the claim was presented within two years after the use of the stamps. In cases of doubt on these points the original papers with stamps affixed should be retained by the collector until this office considers the claim. Respectfully, G. W. WILSON, Commissioner. J. W. PATTERSON, Collector Third District, Dubuque, Iowa. ACCOUNTS. Gaugers', storekeepers', and storekeepers and gaugers' accounts-Travel In consequence of a change in the manner of transacting business between this office and that of the Auditor for the Treasury Department, relating to gaugers', storekeepers', and storekeepers and gaugers' accounts, your attention is directed to the following instructions: Hereafter all accounts of these officers where any expenses are incurred must be authenticated by a travel order, which should be dated and signed by the collector and be delivered to the gauger, storekeeper, or storekeeper and gauger before any expenses are incurred. When the account is forwarded to this office, a copy of the travel order authorizing the expenses must be attached to it. A revised Form 150 has been prepared that contains a new and more specific statement in the collector's certificate than formerly, which must be used hereafter in all cases. At the end of the certificate the names of the distillers and rectifiers embraced in it must be given, or a definite reference to their names be made, as they are entered in the expense account. Blanks for the travel order will be furnished by this office. No accounts after those for the month of January, 1900, will be allowed which are not presented in exact accordance with these instructions. G. W. WILSON, Commissioner. (65.) Collectors to pay fees and expenses of gaugers and expenses of storekeepers and of storekeeper and gaugers. (Amended by Circular 587, Decision No. 258.) TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, To collectors of internal revenue : Washington, D. C., March 8, 1900. Beginning with the month of April, 1900, all gaugers will be paid their fees and expenses, and all storekeepers and storekeeper and gaugers their expenses (as well as the compensation) by the collectors for the districts to which these officers are assigned. Form 150 has been revised accordingly. When these accounts have been paid, they should be scheduled on Form 469 and forwarded to this office. Form 107 has also been revised, and in future the expenses of storekeepers and of storekeeper and gaugers will be shown on that form instead of on Form 150 as heretofore, and be paid by the collectors. Where expense accounts are too lengthy to be entered on Form 107 (such as accounts of general storekeepers), they can be made up on Form 150 or blank paper, and attached to Form 107, and the total amount of expenses, together with fees, taken up thereon. The new Form 469, and revised Forms 444, 107, 150, and 42, are now in the hands of the printer, and a sample of each will be mailed to collectors in a few days. Collectors should include in their requisitions (Form 42) for funds for April, a sufficient amount to pay these additional compensations and estimated expenses. ROBT. WILLIAMS, Jr., Acting Commissioner. (69.) Deputy collectors' diary report and monthly account for services. [Int. Rev. Circular No. 573-Revised.] TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, To collectors of internal revenue : Hereafter deputy collectors will be governed by the following instructions in preparing their diary report and monthly account for services: 1. The account, Form 63, should show the date, name of person or firm visited, the place, street, and number, if any, the occupation, the registered number, in case of a manufacturing establishment having a registered number, with exceptions hereinafter noted; the miles traveled by railroad, bus, or other means of transportation, and the expense incurred for same, and when the travel is not by public conveyance a voucher for all items above $1 must be furnished, at what places meals and lodging are procured, the expense of each, and in all cases a voucher must be furnished where more than $1 is spent in one place (many deputies confound this with the expense of one day), or a statement should be made to the effect that the meals and lodging were procured from different persons, at different times, and that no one expenditure exceeded $1, except where a voucher has been furnished. 2. Where street and street number can be given, the name of the person or firm may be omitted, except in case of manufacturers other than tobacco, snuff, cigars, and cigarettes. 3. The names of manufacturers, except tobacco, snuff, cigars, and cigarettes, must be given in all cases, as well where street and street number can be given as where street and street number can not be given. 4. Where street and street number can not be given, the names of all persons visited must be given. 5. The names of manufacturers of tobacco, snuff, cigars, and cigarettes may be omitted where the street and street number can be given, but the other information required must be given, and where street and street number can not be given the name must also appear. 6. In case of deputy collectors assigned to revenue agents, the name of the State and district in which the place of business of the person |