US210661A - Improvement in revenue-stamps - Google Patents

Description

2 Sheets-Sheet 1. J. BOWLBS &.A. P. EASTLAKE.

Revenue Stamp.

No. 210,661. 'PatentedN Dec. 10,1818.

Nk PETERS. FMDT-UTHOGRAPHER. WASNIHGYON. ILCV 2 Sheets-Sheet 2. J. BGWLBS & A. P.. BASTLAKB. Revenue Stamp.

No. 210,661. Patented Dec. 10,1878.

@www

Qin/@Hamm N. PETERS. WDTU-LITIIOBRAFKER. WASHINGTON. D Q

UNITED lSTATES PATENT .@EFICE.

VJOHN BO'VLES, OF WASHINGTON, DISTRICT OF COLUMBIA, AND ABRAM P.

EASTLAKE, OF PHILADELPHIA, PENNSYLVANIA.

IM PROVEM ENT IN REVENUE-STAM PS.

,Specification forming part of Letters Patent No. 210,661, datcdDcecinber 10, 1878; application filedr January 16, 187B.

To all whom it 'may concern:

Be it known that we, JOHN BOWLES, of `Washin gton,'District of Columbia, and ABRAM l?. EASTLAKE, of Philadelphia, county ot' Philadelphia, and State of Pennsylvania, have invented a new and useful Improvement in Revenue-Stamps, which improvement is fully set forth in the following specification and accompanyi ng drawings.

Our invention contemplates an improvement in stamps, whereby greater security than is now had in the collection of taxes and duties upon distilled spirits can be obtained, and frauds cn the revenue in connection therewith be prevented.

It consists of a stamp bearing in three or more places its serial number or other designating-symbol, and in two or more places the number of wine gallons and proof or taxable gallons of spirits it represents and protects, having two or more portions of it removable aft-er it is placed upon the cash, and a portion to remain permanently aixed to the cask, and also having affixed or attached to its under side one'or more slips of paper or other suitable material, easily removable, covering such portion or portions of the stamp as are to be -recieved after it has been aixed to the caslr.

It also consists of, in combination with and as part of a revenue-stamp, an additional separable stamp, bearing the same serial number or designating-symbol as the stamp proper, and such written or printed matter or spaces therefor as may be required to be placed thereon, showing, also, the quantity ot' spirits represented and protected by the stamp, and having attached to it coupons, each representing a certain quantity of spirits-wine, proof, or taxable gallons or fractionsl of gallons, as may be desirable-and arranged in such manner as may be thought best.

In the accompanying drawings, Figure l represents the face or upper side of a form of stamp prepared for the purpose of illustrating the invention. v

A is the stub of the stamp and additional stamp containing the serial number or designating symbol, (here supposed to be No. 987,654, series oi 1878,) and blanks for such 'record concerning the stamp as maybe required. v

B is the stamp proper, here represented with coupons 11, ranging from fort Lone to forty-nine gallons, arranged in numerically progressive order, beginning nearest the stamp with the one'calling for the least quantity of spirits. It also bears its serial number or designatingsymbol in three places, b1, such number or symbol being a repetition of that on the stub. Aand has proper spaces, 112,1'01 the insertion therein, in two places, of the number of wine and proof or taxable gallons of spirits repre sented and protected by the stamp. The removable portions of the stamp (here represented as two in number) are indicated by the dotted lines on its face, the remainder of the stamp being the portion to be permanently affixed to the cask.

C is the additional separable stamp, `with its coupons c, here represented as ranging from forty-one to forty-nine gallons, and arranged in numerically progressive order, beginning nearest the additional stamp with the one calling for the least quantity of spirits. It also bears its serial number or designating-symbol, the same as that on the stub and stamp proper, and such printing and spaces for writin g and Vsignatures as may be deemed necessary together with a place or space for the insertion therein of the number of wine and proof or taxable gallons of spirits represented and protected by the stamp.

It is to be understood that it is only for the purpose of illustrating the invention that a tax-paid stamp representing from forty to brty-nine gallons is used, and that the invention applies to and embraces 'all the kinds, series, and denominations of stam ps which may be required or used in the collection ot' the taxes or duties on spirit-s, or for the protection ofthe revenue therefrom.

It is not essential, thoughit may be preferable, that the stamp proper should have coupons, as shown, or that they be arranged as shown, nor that the coupons of the additional separable stamp be arranged as shown or con lined to the number represented, as they may be increased or diminished in number and ark ranged in any manner desired. rlhe illustration merely shows a simple combination andv arrangement, and although the serial number or desi gnating-symbol is shown three times on the stamp here represented, it may appear a greater number of times,kif it be desired to increase the checks against error and fraud by increasing in number the removable Vportions of the stamp. So, in like manner, there should be more than two spaces on the stamp for the insertion therein of the number of wine and proof or taxable gallons, should the removable portions of the stamp be increased to three or more, or should itbe deemed requisite to have such a record on the portion of the stamp which remains permanently affixed to the cask.

In Fig. 2, D represents the back or underside of the stamp proper, and el two removable slips of paper or other material, slightly attached to the stamp by two of their consecutive edges, and covering-those portions of the .stamp to which it is desired that the paste or being merely-to hold the slip in position during the application of the adhesive material to the stamp, and not prevent its easy removal afterward.

The objects of the invention can be more readily perceived by an explanation of a method of its practical working in thecollection and protection of internal revenue from spirits. For the purpose of illustration, we will show the operation of the invention, commencing with the aftixing or attaching of a Warehouse-stamp to a cash containing fortyfour taxable gallons of spirits. Under the present method of usin gstampsthe warehousestamp is the .first stamp aflixed to a cask of spirits, being placed thereon when the spirits are drawn from the receiving-cisterns of the distillery into casks, and placed in warehou se under charge of` a United States store-keeper.

' This explanation will also show the application of ythe invention to all classes and kinds of stamps which may be used in the collection of taxes and duties on spirits, and for the pro-r tection of the revenue therefrom.

On receipt of the gagers report showing the quantity of spirits in the cask, &c., the collector prepares for issue, as required by law and regulation, a `warehouse-stamp, with its additional separable stamp, for forty-four gallons. Vhen this is done each of the removable por- ,tions of the stamp proper, together with the additional'separable stamp, will bear the serial number ofthe stamp, the number of wine and lproof or taxable gallons of spirits representedand protected by it, and such other indicia as may be deemed necessary. After making the proper record on the stub, he then separates the stamp and additional ystampavith their necessary coupons, from the stub. (The dottedline e c on Fig. 1 of the drawing shows the place of separation for a forty-four-gallon stamp.) After this separation the coupons of the stamp proper and additional stamp, up to and including those for forty-four gallons, are attached to the stamp and additional stamp, the rest remaining attached to the stub. He thendelivers the stamp and additional stamp to the gager, who, after signing or otherwise properly afxing his name, Src., to the stamp and additional stamp, and procuring the si gnature of the store-keeper to both, detaches the additional stamp, with its coupons, from the stamp proper, cutting or separating it therefrom at the dotted line f, Fig. 1. He then applies the adhesive material to the back of the stamp proper and its coupons, and, after removing the slip or slips which `protected the removable portions of the stamp from the application of the adhesive material, aflixes the Vstamp to the cask. l

The collector is required to transmit to the Department daily areport of warehouse-stamps issued. The store-keeper is also required to report the spirits warehoused each day, and the gager is likewise required to forward daily to the Department a report of warehouse-stamps afxed by him, transmitting with the same the additionalstamps of the warehouse-stamps so affixed, which, agreeing precisely, as to series, number, and quantity of spirits, with the stamps issued and affixed, constitute an iinmee diate check on and verification of the reports of the three officers. Y y When the spirits are to be removed from the warehouse upon payment ofthe tax, one of the removable portions ofthe warehouse-stamp is removed and transmitted, with the proper Witl1 drawal-entry and the tax, to the collector, who

Vthereupon issues, in manner generally as described heretofore, a tax-paid stamp and additional stamp for Kty-iour gallons. After signin-g or aflixing his name, &c., to the stamp and additional stamp, procuring the signature of the store-keeper thereto, and detaching the additional stamp, with its coupons, from the stamp proper, the gager aftixes the tax-paid stamp to the cask, in the manner heretofore described, and removes the remaining removable portion of the warehousestam p, thus can--` celing that stamp. The cask now bears. a tait paid stamp and the permanent portion of the Warehouse-stamp originally placed on it,whicl1 contains the serial number, the coupons, and such other data as maybe deemed necessary for identification and protection, andthe spirits are removed from warehouse.

The store-keeper being required to mak-e daily report to the Department of withdrawals of spirits from warehouse, the collector bein-g required ,to make daily report of tax-paid stamps issued, accompanying the same with the removable portions of the' warehousestamps received by him as a basis for issue of taxpaid stamps, and the gager being required to malte a similar report oftaX-paid stamps at"- xed by him, transmitting with the same the' additional stamps ot such stamps, and the por-f -ment, are not only evidence ot cancellation,

but are an instant and completecheck on the previous reports of those otticersconcermng Y the warehousing of spirits, and the issue and alixing ot' the Warehouse-stamps from which f they were removed, While the additional stamps` ot' the tax-paid stamps are an immediate check` upon and verification ot' their reports concerning the withdrawal of spirits and issue and attixing of tax-paid stamps.

Should this cash of spirits afterward be rectified, one of the removable portions of the taxpaid stamp is removed by the gager when the spirits are dumped for rectiiication, and trans-v mitted by him to the collector, who prepares and issues the proper rectiers stamp in lieu thereof, forwarding the removed portion of the tax-paid stamp so received by him to the Depart-ment, with his daily report of rectiters stamps issued. On atiixin g the rectitiers stamp to the caslr of rectified spirits, the gager removes the remaining removable portion of the tax-paid stamp, and transmits it, accom- .panicd by the additional stamp of the rectiers stamp, to the department with his daily report.

The removal of the removable portions of the tax-paid stamp cancels it and prevents its fraudulent reuse, and on the transmission of the removed portions to the Department they are evidence of its cancellation, and constitute a complete check upon the previous reports of collector, gager, and store-keeper concerning the issue and aflixing ot' the tax-paid stamp, and the Withdrawal of the spirits from Warehouse.

0n its transmission to the Department, the additional stamp ot" the rectitiers stamp is an immediate check upon the reports of the collector and gager concerning the issue and aifixing of the stamp.

Should a caslr ot' spirits bearing a tax-paid or rectifiers stamp be opened by a Wholesale dealer, and placed in casks requiringrwholesale-dealers stamps, one of the removable portions of the tax'paid or rectiers stamp Will be removed and delivered to the collector, with the application for Wholesale dealers stamps therefor, which the collector will properly issue, transmitting the removed portion ot the tax-paid or rectifiers stamp to the Department, with his daily report ot' wholesaledealers stamps issued. 0n aftixin g the Wholesale-dealers stamps, the gager or proper officer removes the remaining removable portion of the tax-paid or rectifiers stamp, in lieu of Which the Wholesale-dealers stamps were issued, and transmits it, with the additional stamps of the Wholesaledealers7 stamps, to the Department with his daily report. The re;

moval of the removable portions cancels-the tax -paid or rectitiers stamp, and on their transmission to the Department they areevidence ot' its cancellation, and constitute a complete checlr on the previous reports of the ofi cers as to its issue, Src.

Shoulda cash. of spirits bearing any revenue-stamp be opened for retail sales, one of the lremovable portions of the stamp will be removed and delivered to the collector or other proper officer for transmission to the Department, and when the cash is emptied of its contents the remaining removable port-ion Will be removed and transmitted to the Department in like manner. l The stamp is thus canceled, the removed parts being evidence of its cancellation,and constituting a nal and complete checlr upon the reports of all officers regarding its issue and afiixino. l v

After the cancellation of any stamp there will remain upon the cash the portion permanently affixed theretmcOntaining the serial number and coupons, and such other data as may be deemed necessary ior identification, protection, and fixing the responsibility of all parties to its issue or use.

From this description it will be seen that the object ot' the serial number in three or more places on the stamp is to identity each removable portion of the stamp with the stub, the portion of the stamp remaining permanently affixed to the cask and the additional stamp rendering easy examination and comparison to establish the fact of thev proper issue and use of the stamp; that of the number of wine and proof or taxable gallons in two or more places upon the stamp, to furnish information which, by means ot they removable portions ot' the stamp, is conveyed to the Department, and constitutes a check upon the issue and use of the stamp; that of the two orV more removable portions ot' the stamp, to cancel the stamp upon their removal, to be evidence of such cancellation, to convey information to the Department, and to constitute a inal and complete check upon the issue and use of the stamp,- that of the permanent portion of the stamp, to remain upon the caslr as a means of identification, protection, and iX- ing the responsibility of all parties to the issue and use ot the stamp; that of the removable slip or slips on the back of the stamp, the protection of the removable portion or por tions of the stamp from the application ot the adhesive material used in atlixing the stamp to the cash, so that on its or their removal the portion or portions of the stamp covered by it or them will be free from the adhesive material, and can be easily re moved after the stamp is placed on the cask; and that of the additional separable stamp, bearing` the same serial number as the stamp, showing the quantity of spirits represented and protected by the stamp, and having coupons each representing a certain quantity of spirits, to be an immediate check upon the issue and aiiixing of the stamp.

We claim- 1; yIn a revenue-stamp having a portion intended to remain xed to the Cask, and two or more portions adapted and intended for removal after the stamp has been aixed to the cask, the combination of the following elements upon the portion to remain fixed and upon those which are to be removed-viz., first, similar serial numbers or other marks 0t` designation; second, written and printed statements ot' the quantity of spirits represented and protected by the stamp; and, third, Written and printed receipts or statements of oftieials, the last two being written and printed upon the face of the stamp in such position Vthat the removed portions shall display a part of the saine, and give proper indication of Whatremains upon the oask, substantially as described. l

2. A revenue-stamp having a portion or portions adapted and intended for removal after the stamp has been aflixed to the package, and a slip or slips of paper or other proper material of about the size and form of the removable portion or portions, attached'to the back ofthe stamp directly ,opposite such removable portion or portions, in such a way that said slip or slips may be easily detached, substantially in the manner and for the purposes hereinbefore described.

3. In a revenue-stamp having a portion intended to remain fixed to the cask, and one or more portions adapted and intended for removal, the combination of a stamp proper with coupons and an additional stamp or coupon with coupons, the additional stamp or coupon being` adapted for separation from its coupons and from the stamp proper, substanti ally in the manner and for the purposes hereinbefore described. y

This specication signed and witnessed this 15th day of January, 1878.

JOHN BOVVLES. ABRAM P. EASTLAKE.

Witnesses:

L. W. SEELY, R. DYER.

Images