warehouses, or stores, provided for the reception of such goods, to be kept in the same manner as provided by law for that class of merchandise, at the expense of the private person concerned, until the tax is paid.

Thereupon it shall be the duty of the owner, or consignee, of such goods, immediately upon landing and delivery of the same at that port, and before removal to any other place, to give notice to the collector of internal revenue of that district of the arrival of the goods, with a description of the articles upon which he desires to pay the tax. If the notice includes tobacco, snuff, cigars, or bottled wines, or any other article subject to internal-revenue tax, except distilled spirits, such owner, consignee, or agent may purchase interual-revenue stamps for the payment of the tax on such merchandise as is landed and discharged from such vessel. And such owner, consignee, agent, or other person having an interest in the goods may affix the stamps to such packages. The stamps sold to such persous shall be imprinted with the words "Porto Rico" or the letters "P. R." in a plain and legible manner, and collectors will open an account with every person who purchases stamps for the payment of internal revenue tax on such merchandise coming from Porto Rico.

Collectors in preparing their monthly abstracts of collections on Form 22 will include therein the Porto Rican collections, and in addition thereto will make a supplemental report on said form, showing separately the receipts on goods or merchandise received from Porto Rico and upon which an internal-revenue tax was paid.

The money arising from such sales on and after the 25th day of July, 1901, will be deposited with other funds, the same as now provided by the law and regulations relating to current collections arising from the sale of internal-revenue stamps. Treasury decision No. 110, Depart ment Circular No. 56 (Int. Rev. 566), dated April 25, 1900, conflicting herewith, is hereby abrogated.

REGULATION AS AFFECTING TOBACCO PRODUCTS COMING FROM PORTO RICO.

The owner, consignee, or other person receiving manufactured tobacco, snuff, cigars, or cigarettes coming from Porto Rico will not be permitted to sell or offer the same for sale unless put up in proper packages and stamped, the same as required for like packages of tobacco or cigars of domestic manufacture. The stamps will be applied to the packages at the place where the merchandise is delivered from a discharged vessel, and will be canceled in the same manner as prescribed by the regulations, series 7, No. 8, for the cancellation of stamps used for the payment of tax on like articles of domestic manufacture, substituting the name of the owner, consignee, or other person having charge or control of the goods for the factory number.

It is provided, however, that refuse scraps, cuttings, and clippings of

tobacco coming from Porto Rico may be delivered as material directly to the factory of a qualified manufacturer of tobacco or cigars, without the payment of the tax, under special permit, Form 100, to be issued by the collector of internal revenue for the district in which the tobacco is first landed.

If the tobacco is to be delivered to a manufacturer outside of the dis trict, the collector will require the owner, consignee, or agent to give a receipt in duplicate for such scraps, cuttings, and clippings, which shall show the number of cases, bales, or other packages, the gross weight, the tare, and net weight thereof, and from whom received.

The collector will then forward one of such receipts to the collector in whose district the factory is situated, and the manufacturer shall account for such material so received at his factory.

All smoking tobacco, and all cut and granulated tobacco, scraps, cuttings, and clippings of tobacco which have been reduced to a condition suitable for consumption, and the process of manufacture of which has been completed, must be properly packed, labeled, and stamped, and will not be released to a manufacturer or other person without payment of the internal-revenue tax.

BOTTLED WINES.

Sparkling or other wines in bottles coming from Porto Rico are liable to the stamp tax as similar articles of domestic manufacture, and the stamps must be affixed by the owner or consignee before the same are sold or offered for sale.

No exception is made in this respect to articles sold in original or unbroken packages in which the bottles or other inclosures are packed by the manufacturer before the importation. All such must be unpacked for the purpose of stamping the primary package.

TAX ON FERMENTED LIQUORS.

In case of the arrival at any port from Porto Rico of fermented liquors taxable under the internal-revenue law, the packages containing the same, with their proper ship marks, may be reported on Form 471, revised, and by the owner, consignee, or agent, on Form 487, these forms being suitably altered and adapted for the purpose by the insertion of the proper designation of the liquors and a description of the packages containing the same in the appropriate column.

Upon payment of the tax on said liquors, by the owner, consignee, or agent, if in barrels or fractional parts thereof, the collector may issue the stamps to be affixed and canceled by the taxpayer.

Until otherwise provided, such cancellation may be by writing or imprinting upon the stamps the name of the owner or the initials thereof, and the date when canceled.

AFFIXING INTERNAL-REVENUE STAMPS IN PORTO RICO BEFORE SHIP

MENT.

It is provided, however, that manufacturers, dealers, owners, consignors, or other persons who ship tobacco, snuff, cigars, cigarettes, wine, or fermented liquors, made or produced in Porto Rico, from said island into the United States, and who desire to place, in Porto Rico, upon the merchandise so brought into the United States from Porto Rico, the necessary stamps showing full payment of internal-revenue tax, are permitted to properly affix and cancel the proper stamps for the payment of said tax on such articles of merchandise before the same are shipped from Porto Rico.

Collectors of internal revenue are authorized to sell stamps to persons desiring to purchase same for above purpose, who apply for the same, and before delivery of said stamps the collector shall imprint the same with the words "Porto Rico" or the letters "P. R." in a plain and legible manner, and shall keep a separate and special account with every person who purchases stamps as above provided and render monthly a supplemental report of such collections on Form 22 to the Commissioner of Internal Revenue, as before provided.

Stamps sold, and imprinted, as above provided, shall not be used in payment of internal-revenue tax on goods or merchandise other than that brought into the United States from Porto Rico.

Where goods or merchandise have had the proper internal revenue stamps affixed in Porto Rico, prior to shipment, the collector of customs in forwarding Form 471, revised, to the proper collector of internal revenue, will so indicate on said form by writing the words "tax-paid” opposite the entry of such goods or merchandise so stamped and allow the owners, or consignees, or their agents, to remove said goods and merchandise immediately.

REGULATIONS CONCERNING DISTILLED SPIRITS COMING FROM PORTO RICO.

Where distilled spirits shipped from Porto Rico are landed in the United States, the notice to be given by the owner or consignee to the collector of internal revenue, the order for inspection and gauge, and the subsequent proceeding, will be as follows: The notice, order, etc., will be in duplicate, one copy of which will be retained by the collector, and one copy be forwarded by him to the Commissioner of Internal Revenue:

U. S. INTERNAL REVENUE.

Form 487.

PART 1.-NOTICE, ETC., AS TO SPIRITS RECEIVED FROM PORTO RICO, TO BE GAUGED AND TAX PAID.

consignee) of

packages of

190-. (owner or

the details of which are given on the next

page of this form, received from the island of Porto Rico, and now stored at port of desire to remove the same upon the payment of the tax, and request that such spirits be inspected and gauged.

(Owner or consignee.) (a)

PART 2.-COLLECTOR'S ORDER TO GAUGER, ETC.

OFFICE OF COLLECTOR OF INTERNAL REVENUE,
District of,

2

190-.

SIR: You will proceed to the place designated in the foregoing notice and there inspect and gauge, according to law and regulations, the spirits which the applicant desires to remove upon the payment of the tax. You will mark upon each package so gauged a distinctive serial number, for each lot or shipment, commencing with No. 1;

the date of inspection; your name and office; the name of the owner or consignee; the number of wine gallons; the degree of proof and the number of proof gallons therein contained. You will make report of your gauge on the certificate below, and sign and deliver the same to the applicant. You will also make the usual report of gauging in detail on Form 59.

I hereby certify that, pursuant to the above order, the spirits described in the following entry for removal upon payment of tax have been inspected and gauged by me this day of 190, and contents and other details found to be as set forth in said entry for removal.

U. S. Gauger

After the spirits have been gauged and properly marked by the gauger, and a description thereof has been noted by him on the following form (part 4), the owner or consignee of the spirits will file with the collector of internal revenue the following entry :

PART 4.-ENTRY FOR REMOVAL OF DISTILLED SPIRITS TAX PAID.

numbers of the casks, number of gauge or wine gallons and of proof gallons and taxable gallons of distilled spirits contained in them, as stated below, to be removed on payment of tax.

(Owner or consignee.)

a If signed by an agent or attorney, the name of such agent or attorney will be here signed preceded by the word 'By,” and followed by words indicating the capacity in which he signs.

Upon the payment of the tax ascertained to be due, the collector will indorse upon the foregoing entry his certificate in the following form, and deliver the same, with the necessary tax-paid stamps to the gauger, who will affix such stamps to the packages, noting the serial numbers of such stamps in column 8 of the detailed statement appended to said entry.

OFFICE OF COLLECTOR OF INTERNAL REVENUE,
District of -

190-. SIR: The full amount of taxes due and owing on the distilled spirits described in the above entry for removal having this day been paid to me, you are hereby directed to affix to the packages the accompanying tax-paid stamps, and to deliver the said spirits

to

To

U. S. Gauger.

Collector.

J. W. YERKES, Commissioner.

Approved: L. J. GAGE, Secretary of the Treasury.

(388.) Legacy tax.

Accumulations, income, and additions accrued and received subsequent to the death of testator are not taxable; also depreciations and losses arising subsequent to death of testator are not to be considered in ascertaining the value of the estate. Former ruling inconsistent herewith revoked.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., July 27, 1901. SIR: In the matter of appraisement of the personal estate of Jacob J. Vandergrift, late of the county of Allegheny, deceased, you are advised that this office rules that accumulations, income, and additions accrued and received subsequent to the death of the testator are not taxable. It is further held that all depreciations and losses arising subsequent to death of testator are not to be considered in ascertaining the value of the estate for the purpose of assessing legacy tax thereon. Former rulings of this office inconsistent with this ruling are hereby revoked.

It appearing that Mrs. Kate V. Bingham, daughter of testator, who had a life interest in $241,075.40 under testator's will, has deceased since the death of testator, and it further appearing that Helen B. Mercer, only child of said Kate V. Bingham, takes said sum absolutely as rever