associatetitleagency.thecountrybankofneedham.com

Earth listing of serial number of the stamp.

Listing Ledger Rolls of Lugal Ensi Emperor Majesty and Supreme Superior of all Planet

For this data set the tabulator stop at “33.”

The collection district should be placed on stamps by means of a rubber stamp. It is not necessary to place the collection district on the index cards.

5. The bureau can not emphasize too strongly the importance of reporting on the cards both trade and individual names of dealers operating under trade names. This class of taxpayers often use their trade and individual names interchangeably when buying oleomargarine and unless both names are on file in the bureau much duplicate work results. All field deputies should be instructed to secure both trade and individual names when taking applications for stamps.

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PROCEDURE FOR PREPARING OLEOMARGARINE DEALERS’ SPECIAL
TAX STAMPS AND INDEX CARDS

SEC. 654.

Elliott-Fisher billing machines will be used in preparing oleomargarine dealers’ special tax stamps and index cards.
The following procedure will be observed :

Take a strip of
buff-colored card index paper and a strip of white (the same as is
used in income-tax work) , square the top and left edges and insert
them under the left platen rail in such manner as to bring the top
of the cards into registration with the first guide line. Then insert
a 5-stamp strip of stamps under the platen in such manner as to

bring the bottom of the word “Issued” on the top stamp into reg-
istration with the first guide line. Set the left marginal stop at 3
and a tabulator stop at 33, insert carbons between the sheets and
commence writing the taxpayer’s name and address one-fourth of
an inch below the first guide line. (See par. 4 relative to data to
be placed on stamps and cards. ) After the first stamp is written,
release the platen and move the strip of stamps forward until the
bottom of the word “Issued” on the second stamp comes into reg-
istration with the second guide line. Bring the carriage forward
one-fourth of an inch from the guide line and write the second
stamp, repeating the operation until the strips are completed .
The white cards should always be inserted next to the strip of
stamps. Carbons should be renewed as frequently as may be
necessary to produce clear and complete impressions on the cards.
Issuing
coupon2. First insert the two strips of index cards beneath the platen
in such manner as to bring the top of the strips into registration stamps.
with the first guide line. Tear a stamp from the book and insert
it under the platen in such manner as to bring the bottom of the
word “Issued” into registration with the first guide line. Insert
carbons and commence writing the taxpayer’s name and address
one-fourth of an inch below the guide line. Continue the opera-
tion until five stamps have been written ; then reload the machine.

1. All stamps of the kind in question will be issued in collectors’
   offices proper and not in branch offices. Collectors should arrange
   both their book and sheet stamps in numerical order and issue them
   in sequence, beginning with the lowest number first. Sheet stamps
   should be arranged in strips of five.

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1. In the case of taxpayers doing business under individual, and not under trade names, write the name on the first line with surname first, as, “Jones, John J.” Where the taxpayer does business under a trade name write the trade name on the top line and the individual name or names on the second line, as, “Cash Market, Jones, John J., Prop. ,” or “Cash Market, Jones and Smith, proprietors.”

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Where the taxpayer is a corporation , write the name with article “The” last, as , ” Piggly- Wiggly Co. , Inc. , The. ” The street address, if any, should be written on the third line and the city and State on the fourth.

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Chain stores should not be designated by number in lieu of street address.

The class of tax, as ” RDUO,” “RDCO,” “WDUO , ” “ WDCO, ” should be placed in upper right hand corner on the same line as the name.

Directly beneath the class of tax write the first month for which tax is paid and the year, as “Jan., 1927.”

Beneath the date write the serial number of the stamp.

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SEC
.
648.
Where
it
is
necessary
to
issue
Form
17A
,
one
copy
thereof
,
one copy
of
Form
21A
,
and
two
copies
of
Form
69
should
be
made
at
the
same
operation

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The
Form 17A
will
be
mailed
and
if it
is
returned
with
a
remittance
,
the
Form
21A
and
both
copies of
Form
69
may
be
withdrawn
from
the
file
and
destroyed

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If
the
Form 17A
is
not
returned,
the corresponding
Form
21A
should
be
mailed.
If
the
Form
21A
is
not
returned,
then
the
warrant
should
be
issued,
one
copy
given
to
the
chief
field
deputy
for
service
and
the
other
retained in
the
file
as
a

follow

up
record.

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The
procedure
outlined
above
provides
a
complete

follow

up
system
from
the time the
first
notice
and
demand
is
mailed
until
the warrant
is
issued
for service
and
returned
either
showing thetax
having
been
collected,
or
accompanied
by
Form
53
for
abate-
ment
in case
the tax
is
found
uncollectible
.

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In
cases
where
it is
not
necessary
to
mail
Form
17A
it
will,
of
course,
not
be
necessary
to
prepare that
form.
In
this
case
one copy
of
Form 21A
and
two
copies of
the
warrant
will
be
necessary
and
the
procedure
as
heretofore outlined
for

follow

up
purposes
will
be
followed.

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DEPOSITS
SEC. 647. Form 49, report of certificates of deposit received
during the month, covering internal revenue collections, will be
prepared in quadruplicate. The original, duplicate, and triplicate
will be forwarded to the accounts and collections unit within five
days after the close of the month. The fourth copy will be re-
tained for the collector’s files.

2. Form 348, report of sales of stamps by stamp deputies, will
   he prepared in duplicate, one copy of which will be forwarded with
   Form 49 to the bureau.
3. Moneys collected by courts in criminal cases under the in-
   ternal revenue laws , including fines for making smoking opium
   under the law of January 17, 1914 , or under the antinarcotic act
   of December 17, 1914, should be paid to the collector of internal
   revenue in the district in which the case arose. But fines arising
   from violation of section 240 of the Criminal Code and fines arising
   from violation of the national prohibition act are not internal
   Monthly stamp
   report
   ,
   Form
   68
   .
   Monthly
   re-
   porte
   ,
   Forms
   49
   and
   348
   .
   Collections
   ,
   criminal cases
   .
   8647 INTERNAL
   REVENUE
   MANUAL
   ,
   PART
   II
   Collections
   ,
   of-
   mise
   .
   revenue
   collections
   and
   such
   moneys
   are deposited
   by
   the
   clerk
   of
   the
   court
   collecting
   them
   .
   4.
   Moneys
   tendered
   as
   offers
   in
   compromise
   after
   judgment
   by
   fers
   in
   crompro-
   the
   court should not
   be
   taken
   into
   account
   by
   collectors
   ,
   but
   should
   be
   transmitted
   to
   the department
   for
   deposit
   in
   special
   deposit
   account
   No.
   5
   .

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MONTHLY REPORTS
SEC
.
644.
Form
79
,
revenue account
current
,
Form
820
,
820B
,
820C
,
and
monthly tax
report
,
Form 820B
,
monthly
report of
advance
collections for
stamps and
unclassified collections
,
and Form820C
,
reconciliation
statement
,
will
be prepared
in triplicate
.
The
original
and
duplicate
will
be forwarded to the Commissioner
of Internal
Revenue
,
accounts and
collections unit
,
within
five
INTERNAL REVENUE MANUAL, PART II 8644
The triplicate copy will be
days
after
the
close of
the
month
.
retained
by
the
collector
.
A
statement
will
also
be
prepared
quarterly
on
Form
79
,
in
triplicate
,
two
copies of
which
will
be
forwarded
to
the
accounts
and
collections
unit
.
SEC. 645. The monthly tax report is a transcript of all transac-
tions entered on the sectional control ledgers and is to be prepared
from the sectional control ledgers.

2. Before submitting the monthly tax reports the bookkeeper
   should carefully check and verify the amounts as stated on the
   reports with the various accounts on the books.
   Description
   monthly tax re-
   port.
   Report to be
   verified with
   books.
   List
   and
   sec-
   tional
   control3. The bookkeeper should close his books without delay and
   shortly after the first of the month. Errors in posting credits ledger in balance.
   may be discovered, but adjustments may be made currently.
3. Form 23C will be prepared in agreement with Form 820,
   showing the total of returns filed and excess collections exactly as
   posted to the sectional control and general ledgers for the month
   as taken from the document register.
4. If in posting to the list, subsequent to forwarding Form 820
   to the bureau, it is disclosed that journals establishing control
   have been erroneously prepared, the amount of tax due or amount
   of the payment represented by the document should be entered
   on the assessment list. A statement should accompany the list
   to the bureau, advising of the amount of the discrepancy between
   the list and the certificate, and requesting that the total of Form
   23C be increased or decreased accordingly on Form 23D.
5. This will insure constant agreement between the certificate
   and the sectional control ledger as to returns filed and excess col-
   lections. In case the books were held open to correct possible
   errors, the reports and current posting will be delayed.
   SEC. 646. Form 68, monthly stamp report, will be prepared in
   triplicate by the cashier from his stamp records, signed by him,
   and forwarded to the bookkeeper for comparison with the ledger
   and certified by the latter. The original and duplicate will be
   forwarded to the bureau, together with other accounting reports,
   and the triplicate copy retained in the collector’s files.

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CASHIER’S DAILY JOURNAL OF TRANSACTIONS
SEC. 652. On the ” cashier’s daily journal of transactions ” the
cashier should report all transactions affecting stamps and cash.

2. “Received from bureau” will be recorded from the invoice
   of stamps received from the commissioner.
3. Stamps “received from other districts ” will likewise be
   recorded from the invoice which accompanies the shipment.
4. “Excess in sales” (arising from fractions in face values) need
   not be reported daily, but at least once a month the difference
   between the face value of the stamps sold and the sales receipts
   will be entered on this line of the report.
5. “Sales” will be the gross amount collected, which will be
   determined by totaling the stamp orders for the day. The excess
   in stamp sales will not be reported on the miscellaneous assess-
   ment lists .
6. Stamps “transferred to other districts” will be recorded
   districts, record from a copy of the invoice accompanying such stamps . Stamps
   “issued on order of commissioner” will be posted from the com-
   missioner’s letter authorizing the issue of the stamps. Stamps “in,
   transit” will be posted from the schedule of stamps and coupons,
   Form 97, returned to the commissioner. Stamps “issued on
   advance collections ” will be made up from the record of special
   or other stamps issued during the day, the collection for which
   was taken up and reported as an advance collection for stamps
   on some previous day.
   INTERNAL REVENUE MANUAL, PART II §652
   Collections ob-
   tained from re-
   ters
   .
7. Under the caption “Collections (except sales of stamps) “
   will be reported the totals of collections affecting the three tax mittance regis-
   lists, the unclassified collections, and the advance collections for
   stamps. These, except the advance collections for stamps , will be
   obtained from the totals of the remittance registers that were made
   for proof of the cash against the returns or other documents.
8. The item “Advance collections for stamps” represents the
   amount of collection for stamps which can not be issued on the day
   on which the cash is received . In such cases the amount of cash
   received will be reported as an advance collection for the day on
   which it is banked, and when the stamps are subsequently issued
   the amount will be reported as a stamp transaction of that day
   on the line “Issued on advance collections, ” referred to above.
9. Under “Cash transactions” will be reported the amount of
   cash placed in bank for deposit to the credit of the United States
   and the amount of certificates of deposit received during the day.
   These two amounts will agree if the depositary bank gives a certifi-
   cate of deposit for the entire amount on the day banked. Other-
   wise the amounts will differ. In either event the daily journal
   should report the actual amount of each transaction .
   Advance
   collec-
   tions for
   stamps
   ,
   description
   of
   .
   Cash transac-
   tions, report of,
   in detail.
   Returned
   checks
   ,
   memo-
   10.
   In
   the
   space provided
   for
   memoranda
   of returned
   checks
   should
   be
   noted
   the
   kind
   of
   tax
   to
   which
   a
   returned
   check
   pertains
   randa
   of
   .
   and
   the
   amount
   .
   The
   object of
   this
   memorandum
   is
   to
   make
   an
   immediate
   record
   of
   returned checks
   received
   and
   to
   check
   the
   clearance of
   such items
   through
   the proper tax
   division
   .
10. Under the caption ” Adjustment of unclassified items”
    should be reported the amount of remittances previously taken
    into account as unclassified collections, which are subsequently
    identified as pertaining to a tax list, to stamps, etc. ¿ 1 09910d
11. The summary will not be completed by the cashier, as it is
    for use of the bookkeeper.