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Washington, D. O., January 2, 1901.

In accordance with decision No. 21871 of the honorable Secretary of the Treasury, dated December 23, 1899, published in TREASURY DECISIONS, Volume 2, No. 26, December 28, 1899, the decisions of the Commissioner of Internal Revenue, commencing with No. 1, volume 3, dated January 4, 1900, were numbered from 1, beginning a new series.

The following rulings of this office were originally published in weekly TREASURY DECISIONS during the year 1900.

Similar compilations of rulings for the years 1898 and 1899 were found to be so useful to the Service and the public generally that large editions were called for and distributed. It is believed that the present compilation will be found equally important, bringing, as it does, the rulings up to the latest dates.

For convenience of reference, the original numbering has been retained.

Rulings which have been revoked are omitted.

J. W. YERKES, Commissioner.




See DECISIONS (legacies) 143. (Miscellaneous) 159. (Fermented Liquors) 144; 175.


Abatement of taxes.



Washington, D. C., February 1, 1900.

To collectors of internal revenue : The attention of collectors is called to the following new and revised forms, viz:

Form No. 47, revised January, 1900—Claim for remission of taxes. Form No. 53, revised January, 1900-Certified return of deputy collector of taxes found to be uncollectible.

Form No. 467--Claim for abatement of taxes in column 10 of the assessment list.

The new forms contain the collector's certificates, which were formerly on Forms 48, 484, and 333; and the use by collectors of Forms 48, 481, and 333 is, therefore, unnecessary.

Collectors will in future use the new forms instead of the Forms Nos. 47 and 53 heretofore in use, and will discontinue the use of Forms Nos. 48, 48, and 333.

Attention is called to the instruction on Form 53, revised, under the head of "Cause of inability to collect."

In every case of an uncollectible tax, the collector or his deputy should give under this head a detailed history of all proceedings had for collection and the cause of failure to collect. If the space is not sufficient, the data can be furnished on a separate paper attached to the form.

Where bonds are placed in suit, the date of commencement of suit must be given on Form 53, as well as a detailed statement of the proceedings by distraint against the principal. In order to receive credit, the collector must furnish satisfactory proof of due diligence. Where principal and sureties are all found to be insolvent, demand should nevertheless be made upon all parties.

The new forms should be distributed promptly to the deputies, with a reference to this circular letter.


All claims on Forms 47, 467, and 53 may be forwarded to this office, when completed, without an inclosing schedule or any mere letter of inclosure.

Affidavits and other papers supporting claims should be securely attached thereto.

Claims already in preparation which have not been scheduled may be adapted to the new method by attaching them to the new forms and filling out the collector's certificate and the deputy's affidavit.


G. W. WILSON, Commissioner.

Allowance for and redemption of internal-revenue stamps.


Washington, D. C., May 24, 1900.

To collectors of internal revenue and others concerned:

The appended regulations, prescribed by the Secretary of the Treasury in pursuance of "An Act authorizing the Commissioner of Internal Revenue to redeem or make allowance for internal-revenue stamps," approved May 12, 1900, are herewith published as series 7, No. 27, and promulgated for the instruction of internal-revenue officers and the information of all persons whom they may concern.

G. W. WILSON, Commissioner.


TREASURY DEPARTMENT, May 24, 1900. The act entitled "An Act authorizing the Commissioner of Internal Revenue to redeem or make allowance for internal-revenue stamps," approved May 12, 1900, provides—

"That the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, may, upon receipt of satisfactory evidence of the facts, make allowance for or redeem such of the stamps, issued under authority of law, to denote the payment of any internal-revenue tax, as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected. Such allowance or redemption may be made, either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason why the same can not be

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