Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898 (Volume 3) - Softcover

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This historic book may have numerous typos, missing text or index. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. 1901. Not illustrated. Excerpt: ... seems to require that all such articles should usually be sold only in stamped packages. The following ruling was made, however, on July 14, 1898, for the packing and stamping of articles mentioned in Schedule B, other than chewing gum or bottled wine, which retail for less than 5 cents (see T. D. 19694): Five cents being the lowest retail price mentioned in Schedule B, taxable articles retailing for a less sum may be packed together under one wrapper, band, or other inclosure when the retail price of said packages shall not in the aggregate exceed 5 cents, and a stamp for oneeighth cent shall be affixed on the outside band or wrapper, or other inclosure, in such a manner that the stamp will be wholly destroyed in opening the same. In such cases each subpackage shall have printed thereon the words "sold from a duly stamped package." Under the above ruling, taxable articles of medicine, perfumery, etc., retailing for less than 5 cents may be put up as therein directed and stamped, and on destroying the stamp, the subpackages may be detached and placed in a vending or slot machine. This ruling, however, must be strictly followed. Each subpackage must have printed on the outside thereof the words "sold from a duly stamped package." Eespectfully, G. W. Wilson, Commissioner. F. E. Coyne, Collector Internal Eevenue, Chicago, III. REPORTS. (81.) Eeports on Form 8. Treasury Department, Office Of Commissioner Of Internal Eevenue, Washington, D. C, March 28, 1900. To collectors of internal revenue: You are reminded that at the close of this month your first quarterly report on Form 8, pursuant to office letter of January 8, 1900, will be due. Please furnish the report on or before April 10, 1900, and quarterly thereafter, whether any instruments have or have not been pres...

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