weekly premiums on policies issued by the company throug. its several agencies during the period named, specifying the States (and, if known, the collection district) in which such agencies are located. The collector receiving such return will, if satisfied that the same is a true and accurate statement of all premiums so received, at once notify the collectors of the various districts in which the company's agencies are located that a return of the premiums received by the company from such agencies has been filed in his office; and collectors receiving such notification will not, in such cases, require returns to be made by the local agents of that company. Upon filing each subsequent return the company will likewise specify the States or districts from which first weekly premiums have been received during the month, and when the list of States or districts so furnished is found to agree with that furnished with the last previous return made by the company, no further notification to the collectors in whose districts such agencies are located will be required. Respectfully, yours, N. B. SCOTT, Commissioner. Mr. CHAS. E. SAPP, Collector Fifth District, Louisville, Ky. MARINE. Stamp tax-Insurance policies. Policies of insurance (marine) issued by foreign companies having no established agencies in the United States are nevertheless subject to the stamp tax when obtained by or through insurance brokers residing in this country. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 25, 1898. SIR: I am in receipt, under your reference of the 4th instant, of the report of Special Employee Robert Towne, addressed to you on the 29th instant, also a letter from Mr. M. C. Harrison, insurance agent, of Portland, Oreg., in reference to certain marine-insurance policies issued by foreign companies to residents of this country, on which policies the premium tax imposed by the revenue act of June 13, 1898, has not been paid. From the statements made, it appears that the policies in question were issued and delivered abroad, where suit for recovery thereon must be brought, and that the companies issuing such policies have no representatives in this country; that Mr. Harrison, as an insurance broker, obtained these policies through a London broker, with whom he "splits commissions," and that the premiums collected on these policies issued since July 1, 1898, aggregate $16,958, including $360 premiums on two policies written in Mr. Harrison's name and assigned by him, on which assignment also the required stamps were not affixed. While admitting that such assignments are subject to the stamp tax imposed, Mr. Harrison contends that the policies themselves when so issued and received are not subject to tax, and, even if subject to tax, that he is under no obligation to affix the required stamps, as he does not represent the companies or underwriters in any respect, but represents only the assured in such matters. For reasons stated in decision 20034, page 175 (referred to in Mr. Towne's report) policies of insurance issued and delivered in the United States are liable to the same tax whether issued by foreign or domestic companies; and the reasons therein given apply with equal force to the policies issued in the present case, notwithstanding the fact that the companies issuing the same have no established agencies in this country. In the absence, therefore, of any established agency, the broker or agent through whom such foreign companies are enabled to issue insurance to residents of this country, will in all such cases be regarded as the agent of the companies, even where such agency is voluntarily assumed and without compensation; and the tax found to be due by reason of a failure to affix the required stamps to the policies so issued will in all such cases be assessed against such broker or agent. * Respectfully, yours, G. W. WILSON, Acting Commissioner. Mr. B. M. THOMAS, Revenue Agent, San Francisco, Cal. INTERNAL REVENUE STAMPS. (19608.) Stamp duties. Stamps issued under internal revenue laws now repealed can not be used in lieu of stamps required by the war-revenue law of 1898. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., June 29, 1898. SIR: Your letter of 25th instant is received, asking whether you can recognize and permit to be used old revenue stamps used (issued) under former internal revenue stamp acts. In reply, you are advised that stamps issued under acts now repealed can not be used in lieu of stamps required by the war-revenue law of 1898. Ample opportunity was given for the redemption of the stamps issued under laws now repealed, and by section 17 of the act of March 1, 1879, a limitation was placed upon the presentation of claims for such redemption or allowance. The stamps now required to be used are those which have been pre scribed by the act, and they are required to be attached and canceled "as in this act provided." Respectfully, yours, N. B. SCOTT, Commissioner. Mr. R. YATES, Collector Eighth District, Springfield, Ill. (19732.) Stamps of old issue. Stamps issued under former law will not protect articles taxable under Schedule B, act of June 13, 1898; such articles must be restamped. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., July 19, 1898. GENTLEMEN: Your letter of July 7 has been received. You state that your company has many thousand commission accounts throughout the United States, where possession of your goods is kept in your hands until sold, and that quite a number of these retail druggists holding these stocks have on hand still unsold medicines stamped with an old revenue stamp used under a former law. In reply, you are advised that the stamp formerly applied has no longer any validity, and retail dealers having on hand July 1, 1898, medicines so stamped under a former law will be required to stamp the same under the act of June 13, 1898, when sold at retail. Respectfully, yours, J. C. AYER COMPANY, Lowell, Mass. N. B. SCOTT, Commissioner. (19874.) Imprinted revenue stamps. Stamps imprinted on checks, drafts, or other instruments will not be redeemed. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., August 10, 1898. SIR: Replying to your letter of the 6th instant, asking if unused stamps which have been imprinted on checks, and which have been spoiled by local printer in making books, can be redeemed, you are advised that revenue stamps imprinted upon checks, drafts, or other instruments will not be redeemed by this office. Respectfully, yours, Mr. A. C. JACKSON, N. B. SCOTT, Commissioner. Vice-President First National Bank, Sistersville, W. Va. (19973.) Stamp tax-Redemption and refunding. There is no provision of law for the redemption of documentary stamps-Money paid for stamps used in error or in excess may be refunded. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., August 29, 1898. SIR: Under date of August 23 you forwarded to this office a letter from Mr. W. S. Campbell, secretary of the Fidelity Mutual Life Insurance Association, relative to the redemption of certain documentary stamps. Mr. Campbell says: This association sometimes issues policies in amounts ranging from $1,000 to $50,000 on the lives of individuals, which policies, for various reasons, are never delivered to or accepted by such individuals, but are returned to the association's office. He asks whether the Government redeems the canceled stamps. Please inform him that there is no provision of law for the redemption of documentary stamps. In cases where stamps have been used on instruments not requiring stamps, or where by error a stamp of a greater denomination than required by law has been used upon an instrument requiring a stamp, the amount paid for said stamps may be refunded upon application made therefor on Form 46, accompanied by the stamps, and, where practicable, by the instruments or copies thereof to which the stamps have been erroneously attached. This ruling is not extended to any case where the instrument would have required the stamp had it been delivered to or accepted by the party for whom made. The company can avoid a repetition of the trouble by instructing the agents to attach and cancel the stamps upon delivery and acceptance of the instruments. Respectfully, yours, N. B. SCOTT, Commissioner. Mr. P. A. MCCLAIN, Collector First District, Philadelphia, Pa. (20125.) Tax stamps. A stamp affixed to an instrument and canceled can not lawfully be removed therefrom and affixed to another instrument requiring a stamp-Amounts paid for stamps used in error, or in excess, or on instruments defaced or found to be defective and for which a substitute is prepared and stamped, may be refunded. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 3, 1898. SIR: Under date of September 17, Mr. J. G. Pepper, of the Liverpool, London, and Globe Insurance Company, of New Orleans, La., addressed a letter to the Secretary of the Treasury relative to the removal of canceled documentary stamps from "spoiled" or "not taken" insurance policies and placing them upon other policies requiring stamps. Mr. Pepper incloses a newspaper clipping which advises such a course and he asks the opinion of the Department on the subject. The letter has been referred to this office. Its receipt has been acknowledged, and Mr. Pepper has been referred to you. This office holds that a stamp once affixed to an instrument, paper, or document requiring such stamp, and canceled, can not lawfully be removed therefrom and affixed to another instrument, paper, or document requiring a stamp. In cases where stamps have been affixed to instruments not requiring them, or where by error a stamp of a higher denomination than that required by law has been used upon an instrument requiring a stamp, the amount paid in error for said stamps may be refunded upon claims made therefor on Form 46 accompanied by the stamps, and, where practicable, by the instruments or copies thereof to which stamps have been erroneously attached. This ruling as to refunding will also apply to cases where an instrument requiring a stamp is duly stamped and is accidentally injured or found to be defective and a substitute is prepared and duly stamped. It is not, however, extended to cases where the instrument (not defective) would have required the stamp had it been delivered or accepted. Insurance companies should instruct their agents to attach and cancel the stamps upon delivery and acceptance of the policies, thus avoiding the loss in question. Respectfully, yours, * N. B. SCOTT, Commissioner. Mr. L. J. SOUER, Collector Internal Revenue, New Orleans, La. (20199.) Allowance for adhesive stamps. Allowance may be made for certain kinds and denominations of such stamps pur chased for resale. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 17, 1898. SIR: Your letter of the 19th ultimo, stating that the First National Bank of your city, having ceased to act as agent for the sale of documentary and proprietary stamps, presents a claim for the redemption of all such stamps left on hand, and asking for further instructions relative to the redemption of the stamps thus returned, and others which may be returned by the banks and individuals that assumed, for the |