Page images
PDF
EPUB

particular tax under consideration by assessment may be accepted without the usual return. Further, you are directed not to accept waivers unless the parties fully understand what they are signing.

(159.)

G. W. WILSON, Commissioner.

Attorneys-Refunding claims.

Attorneys duly registered in the Treasury Department and filing powers of attorney will be recognized in the prosecution of refunding claims.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., June 14, 1900.

SIR: In reply to your letter of the 6th instant, you are informed that attorneys who have been duly registered in this Department, in accordance with Department Circular No. 13, of 1886, will be recognized in the prosecution of claims for the refunding of taxes paid erroneously or in excess, provided a duly executed power of attorney is filed in this office or with the claim by each attorney. Such a power of attorney may authorize an attorney to receive and receipt for a warrant in payment of a claim, but a power of attorney authorizing the indorsement of a warrant must be executed after the allowance of the claim and the ascertainment of the amount due, and must fully describe the warrant. Respectfully, ROBT. WILLIAMS, Jr., Deputy Commissioner. Mr. A. B. KELLOGG, Buffalo, N. Y.

(214.)

Prescribing for use a revised fruit distiller's record No. 25 and a revised return-Form 15.

[Circular No. 140.-Int. Rev. No. 581.]

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

To collectors of internal revenue:

Washington, D. C., September 17, 1900.

The fruit distillers' record No. 25 has been revised under date of July 25, 1900, and the same is hereby prescribed for use by all new distillers who shall hereafter commence operations, and by all other distillers so soon as the books now in use by them shall be exhausted, but in no case later than the close of the current season.

In addition to the entries heretofore required, entries will hereafter be made of the serial numbers of the fermenters filled and emptied, and when filled and emptied, of the quantity of brandy gauged and by whom and when inspected.

The dates in two left-hand columns of the record have been arranged

so as to allow entries to be conveniently made on consecutive lines when two or more kinds of materials are received on the same day or materials of any kind are received on same day from two or more persons. Opposite the dates printed in column 10 will be made the several entries required under each heading to the right of said dates.

The fruit distiller's monthly account, Form 15, has also been revised so as to require, in addition to the information heretofore reported, an account of the brandy sold or removed and the name of the person to whom sent and location.

When the revised record No. 25 is procured, true and exact entries must be made therein promptly each day, and a complete and accurate return must be made each month on the revised Form 15.

Regulations, series 7, No. 7, revised February 19, 1895, supplement No. 1, under the heading, "Returns on Form 15," are hereby so far modified as to require a return on the revised Form 15 to be made for each month until all brandy distilled has been sold or removed.

G. W. WILSON, Commissioner. Approved: O. L. SPAULDING, Acting Secretary of the Treasury.

Subject.

A.

INDEX.

Dept. No.

Page.

Accounts:

Collectors to pay fees and expenses of gaugers, etc.....
Collection of public moneys...

[blocks in formation]

Accident insurance, installment, stamp must be affixed to
policy; opinion of Attorney-General.............

208

65

136

Livery hire........

[blocks in formation]
[ocr errors]

14

352

275

18

116

Use of own conveyance by deputy collector.....
Gaugers, storekeeper-gaugers, and storekeepers..

Monthly, for services, and diary report of deputy col-
lectors.

Administrators and executors, preparation of claims for
refunding legacy taxes......

Adulterated ciders, instructions to revenue officers regarding..
Advertisements of merchandise on cigar boxes not lawful...
Affidavit and certificate covering landing of exported spirits,
form of..........

Alcohol:

Recovery of, by means of a still is rectification.......
Wood, special tax not required for sale of......................
Alcoholic:

Extracts and essences used in culinary preparations, etc.,
no special tax required for manufacture and sale of...
Flavoring extracts, special tax of rectifier and liquor
dealer not required for manufacture and sale of......
Medicinal bitters, manufacturer of, not required to pay
special tax as rectifier.....

Alexander's wantage rod, increase of price of.......
Allowance for, and redemption of, internal-revenue stamps...
Apple cider, no special tax required for manufacture or
sale of

[merged small][merged small][merged small][ocr errors][merged small][merged small][subsumed][merged small][subsumed][merged small][merged small][subsumed][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]

Subject.

Attorney-General, opinions of-Continued.

Express companies not liable to special tax as brokers

in issuing money orders, etc......

Pledging of collateral securities.......................

Tax on fermented liquors.............

Attorneys prosecuting refunding claims..

B.

[blocks in formation]

Baggage receipts, express, no tax on; revocation of former
ruling....

[blocks in formation]
[blocks in formation]

Bankruptcy, checks of referees and trustees in, when ex-
empt from tax...........

Banks:

New special tax not required when a State bank is
converted into a national bank....

[blocks in formation]

Officers of, doing business on stock exchange as agents
of banking associations, not liable to special tax as
brokers..

[blocks in formation]

Bay rum, rate at which stamp tax is to be computed on
bulk packages of imported........

[blocks in formation]

Beer:

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]

Bitters, alcoholic, medicinal, manufacturer of, not required
to pay special tax as rectifier..

[blocks in formation]

Blackberry cordial, special tax of rectifier and liquor dealer
not required for manufacture and sale of.....

[blocks in formation]

Blank forms, want of, no excuse for neglect to make returns..
Boats, exhibitions on, special-tax stamp required for each
State....

[blocks in formation]
« PreviousContinue »