returned; or, if so required by the said Commissioner, when the person presenting the same can not satisfactorily trace the history of said stamps from their issuance to the presentation of his claim as aforesaid: Provided, That documentary and proprietary stamps issued under the provisions of 'An Act to provide ways and means for war expenditures, and for other purposes,' approved June thirteenth, eighteen hundred and ninety-eight, may be redeemed only when presented in quantities of two dollars or more, face value: Provided further, That no claim for the redemption of or allowance for stamps shall be allowed unless presented within two years after the purchase of said stamps from the Government. "SEC. 2. That the finding of facts in and the decision of the Commissioner of Internal Revenue upon the merits of any claim presented under or authorized by this Act shall, in the absence of fraud or mistake in mathematical calculation, be final and not subject to revision by any accounting officer. "SEC. 3. That all laws and parts of laws in conflict with any of the provisions of this act are hereby repealed." In pursuance of the authority conferred by the act aforesaid, the following regulations are hereby prescribed for the allowance for or redemption of all such internal-revenue 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. CLAIMS TO BE MADE ON FORM 38. Claims for the allowance for or redemption of stamps must be made on Form 38 in the manner prescribed by the Commissioner of Internal Revenue, and the facts relied upon in support of the claim should be clearly set forth under oath. The claim should be made by the bona fide owner of the stamps presented for allowance or redemption or an agent or representative of such owner. The claim should be supported by the certificate of the deputy collector who personally investigated the statements made by the claimant, setting forth, after careful inquiry, his belief as to the statements therein made, and by the certificate of the collector from whom the stamps were purchased, setting forth the date of purchase, by whom purchased, kind of stamps, denomination, number, and amount, and his certificate that the facts set forth in the affidavit of the claimant have been carefully investigated under his direction, and his opinion as to the truth or falsity of said statements, together with such recommendation as to the allowance or disallowance of said claim as in his opinion seems just and proper. All claims on Form 38 shall be forwarded to the Commissioner of Internal Revenue for examination, and he may, when he deems it necessary to complete the evidence of the facts set forth in any claim, require additional statements, certificates, or affidavits from the claimant, collector, or any other person, and may cause such investigation to be made and such instructions complied with as in his opinion are necessary to a proper adjustment of the claim. CERTIFICATION OF ALLOWANCE BY THE COMMISSIONER. Claims allowed by the Commissioner of Internal Revenue on Form 38 shall be certified by him to the Auditor for the Treasury Department, who shall, in the absence of fraud or mistake in mathematical calculation of the amount due claimant on the basis of the allowance by the Commissioner, certify the amount allowed to the Division of Bookkeeping and Warrants. The allowance of the Commissioner as set forth in his certificate is, in the absence of fraud or mistake as aforesaid, conclusive as to the facts authorizing the allowance, the legality of the claim, and the amount due the claimant. When mistake in mathematical calculation on the basis of the allowance of the Commissioner appears in any claim certified as aforesaid, the Auditor shall return said claim to the Commissioner, who shall correct said mistake, and again certify the claim as corrected to the Auditor. If fraud in any claim so certified is discovered by the Auditor, he shall transmit said claim, together with a statement of the facts which in his opinion constitute the fraud, to the Secretary of the Treasury. The Secretary may, whenever in his judgment the interests of the Government require it, suspend payment, and direct the reexamination of any claim for the redemption of internal-revenue stamps or the reexamination of any facts connected therewith. The Commissioner of Internal Revenue, when he deems it necessary to the determination of the legal rights of the claimant or to the proper adjustment of any claim, shall refer the claim to the Secretary of the Treasury, who may apply for a decision to the Comptroller of the Treasury, who shall render his decision upon any question of law involved in said claim affecting the payment to be made to the claimant. I hereby approve and prescribe the foregoing regulations. L. J. GAGE, Secretary of the Treasury. (149.) Allowance for and redemption of internal-revenue stamps. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, To collectors of internal revenue and others concerned: The following supplemental 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 hereby published as supplemental to series 7, No. 27, and promulgated for the instruction of internalrevenue officers and the information of all persons whom they may concern. G. W. WILSON, Commissioner. Regulations supplemental to regulations of May 24, 1900, series 7, No. 27, relative to allowance for or redemption of internal-revenue stamps under the act of May 12, 1900. TREASURY DEPARTMENT, June 6, 1900. In pursuance of the authority conferred by the act of May 12, 1900, the following regulations as to the forms upon which claims for allow ance for or redemption of internal-revenue stamps should be prepared are hereby prescribed: CLAIMS ON FORM 46. In cases where documentary or proprietary stamps have been affixed to instruments or articles not requiring them, and canceled, or where, by error, stamps of greater value than that required by law have been used, claims for the amounts paid in error or in excess should be made on Form 46, accompanied by the stamps, and, where practicable, by the instruments to which the stamps have been erroneously attached, or certified copies thereof. These instructions as to the use of Form 46 will also apply to cases where an instrument is duly stamped and is accidentally injured or found to be defective, and a substitute is prepared and duly stamped, or where the instrument is not used. In cases where penalties have been assessed or collected in connection with a special tax, and a claim is made for the refunding of the amount paid for the special-tax stamp, such claim should be made on Form 46, and should include the penalty paid. All other claims for the redemption of stamps should be made on Form 38. I hereby approve and prescribe the foregoing regulations. L. J. GAGE, Secretary of the Treasury. (151.) Preparation of Form 58. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, To collectors of internal revenue: Washington, D. C., June 7, 1900. In preparing Form 53, revised January, 1900, claims for credit for taxes found to be uncollectible or taxes placed in suit, the address of the party assessed should appear in every case. G. W. WILSON, Commissioner. (153.) Claims for refund of penalties. Claims for refund of penalties paid for failure to make returns for special taxes in July, 1898.-Commissioner of Internal Revenue has no power to refund penalties collected "with authority." TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, To collectors of internal revenue: Washington, D. C., June 11, 1900. In a circular letter dated September 3, 1898 (T. D. 20001), this office authorized collectors of internal revenue to report certain classes of special-tax payers for assessment without the 50 per cent penalty. In a subsequent ruling this authority was limited to the 30th of September. On the 10th of September, 1898, in view of the fact that a large number of persons made liable to special taxes under the act of June 13, 1898, who had failed to make their returns in the month of July, had paid the 50 per cent penalty, this office authorized the presentation of claims for refunding. Under this authority a large number of claims have been presented, some of which have been allowed and paid. Others have subsequently been allowed, submitted to the Auditor for the Treasury Department, and disallowed by him in accordance with the opinion of the Comptroller of the Treasury dated March 31, 1900. Other similar claims are still on file in this office, and will, for the present, be suspended. The Comptroller, in his opinion of March 31, 1900, takes the ground that the penalties were collected by authority of law, and that the Commissioner of Internal Revenue, who is authorized to pay back all penalties collected without authority, has no power to refund penalties collected "with authority." I concur in this opinion, and while collectors should receive and forward the claims as usual, such claims will not in future be allowed upon the ground heretofore adopted, that the claimants "had neither knowledge nor information that special-tax payers were required to make sworn returns.” In all claims of this character now before the Auditor for the Treasury Department, as well as those now on file in this office and those which may be presented, if the claimants can show that the required returns were made in the calendar month in which their liability began, or that the delay in making the returns was caused by sickness or absence and did not exceed the limit, or that notice of their liability was given either verbally or in writing to the collector or deputy collector within the calendar month in which the liability began, upon presentation of such facts, the claims now on file in this office, or those which may hereafter be presented, will be considered; and in those cases which have been disallowed by the Auditor new findings of facts will be prepared, based upon the additional evidence which may be presented, and the Comptroller of the Treasury will be requested to reopen the claims for further consideration. (182.) G. W. WILSON, Commissioner. Stamp tax-Beer. Reopening and consideration of claims for refunding of the 7 per cent discount on beer stamps purchased July 24, 1897. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., July 25, 1900. SIR: In reply to yours of the 3d instant, relative to the 7 per cent discount on beer stamps purchased July 24, 1897, you are respectfully referred to Treasury Decisions, vol. 3, No. 28, of July 12, 1900, page 15, ruling No. 175. This, you will see, modifies or reverses ruling No. 19087, dated March 12, 1898. Claims for the refunding of 7 per cent discount on beer stamps purchased July 24, 1897, now on file in this office and undisposed of, will be taken up and disposed of in accordance with ruling No. 175 at an early day. Claims of this character which have been rejected will be reopened and allowed upon the receipt of information that no suit had been commenced, or if a suit has been commenced, upon the written agreement of the claimant that the suit will be dismissed upon the allowance of the claim. Claims hereafter presented will be considered and disposed of in accordance with said ruling, provided that two years have not expired since the payment of the 7 per cent discount. Respectfully, G. W. WILSON, Commissioner. Mr. W. FRANK KINNEY, Collector Internal Revenue, Hartford, Conn. (212.) Documentary stamps-Preparation of claims for refunding. Claims should be made on Form 46, accompanied by stamps, and by the instruments or a copy thereof. In cases of claims for amounts paid for stamps used on deeds of property sold subject to mortgage, it must be shown in every case whether the mortgage was assumed. Refund will be made in the name of the party who bore the burden of taxation. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., September 14, 1900. SIR: In your letter of the 7th instant you inquire whether in cases where revenue stamps have been affixed to instruments and the same have been recorded, and it is afterwards learned that stamps were not required, there is any way of obtaining redress. In reply, you are informed that claims for the refunding of amounts paid for documentary stamps used in error or excess may be made on Form 46. The stamps on account of which the refund is asked must accompany the claim, or an affidavit be furnished showing their total destruction. The original instrument to which the stamp was affixed should also accompany the claim, unless the claimant desires to retain it, in which case a certified copy should be filed with the claim. The claimant must state under oath who paid for the stamps, whether the full face value was paid, and whether the purchaser has been reimbursed by any person or persons. The refund must be made in the name of the party who bore the burden of the erroneous taxation, and no claim can be considered unless presented within two years after the purchase of said stamps from the Government, and unless stamps are presented in quantities of $2 or more face value. If stamps are removed from the instrument which has been erroneously or excessively stamped, |