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. Respectfully, ROBT. WILLIAMS, Jr., Acting Commissioner. Messrs. MARTIN & WEBB, Asheville, N. C. (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, Washington, D. C., October 25, 1900. 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 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, 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. Respectfully, ROBT. WILLIAMS, Jr., Acting Commissioner. Messrs. MARTIN & WEBB, Asheville, N. C. (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, Washington, D. C., October 25, 1900. 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. G. W. WILSON, Commissioner. Respectfully, 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. 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 : Washington, D. C., March 10, 1900. Hereafter deputy collectors will be governed by the following instructions in preparing their diary report and monthly account for services: 1. The account, Form 631, 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 |