Third: Upon articles manufactured and removed for consumption by the
manufacturer, the tax was assessed precisely as it would have been
assessed if the articles had been removed for sale.
Fourth: In considering the law relating to the use of stamps, it was
the rule of the office to give that signification to the name used in
the statute descriptive of various instruments subject to stamp tax,
which was ordinarily given to such descriptive terms by business and
professional men. In the year 1901 it may be assumed that the
Internal Revenue Office will exist while the Government shall exist,
although it came into being as a war measure and as a temporary policy.
[* In the early sixties I was associated in the profession with a man
eight years my junior, John Quincy Adams Griffin. He was a man of
infinite jest, but lacking in fancy. His letters and other writings
would make a volume of no mean quality. His death came too early for
an extended and lasting reputation. In his sallies he did not spare
his friends, and he wounded his opponents. On one occasion as we were
upon the street I was induced to buy a paper by a boy's cry "Great
battle!" When I opened the paper the sheet was a blank. I said:
"What do you suppose will become of that wretch?"
Alluding to the fact that I was about forty years of age when I was
admitted to the bar, Griffin said:
"I think he will study law and enter the profession rather late in
life.
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