DOJ Circular No. 1, s. 1964 Re: Disposition of Confiscated "Blue Seal" Cigarettes

April 15, 1964 REVENUE MEMORANDUM CIRCULAR NO. 16-64 TO : All Internal Revenue Officers and Employees and Others Concerned For the information and guidance of all concerned, there is quoted hereunder Circular No. 1 dated January 13, 1964 of the Secretary of Justice which is self-explanatory: cdtech "Republic of the Philippines "DEPARTMENT OF JUSTICE "Manila "CIRCULAR NO. 1 "To all Provincial and City Fiscals & their Assistants: "In connection with the prosecution of all cases involving confiscated "Blue Seal" cigarettes, you are directed to adopt a definite policy regarding the turning over of the bulk of these cigarettes to the representatives of the Bureau of Internal Revenue in order that the Bureau may proceed in the disposition of the said cigarettes in accordance with the provisions of the National Internal Revenue Code. "Whenever feasible, you are urged to make arrangements with your respective Courts so that you may retain only representative samples of these cigarettes sufficient and necessary as evidence. It would also be advisable to take a physical inventory of the said cigarettes confiscated in the presence of the accused and/or his representatives, if they are available, rendering a detailed description of the kind and quality of the cigarettes, and to take photographs of the whole bulk of the same before turning them over to the Bureau of Internal Revenue even during the pendency of the court case or cases. "The Acting Commissioner of Internal Revenue wrote the Department of Justice requesting for the adoption of a definite policy in an effort to avoid any potential area of misunderstanding between prosecuting officers and the Bureau of Internal Revenue. The Acting Commissioner is most interested in preventing these confiscated cigarettes from becoming moldy, rotten and unfit for consumption or use. "January 13, 1964. "(Sgd.) SALVADOR L. MARIO "Secretary of Justice (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue