The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1864-08-06

BURLINGTON WI
Of june 80, 1874 By theterms Of that act
the return must state the sources from
which the income is derived whether from
any kind of property, or the purchase and
sale OF property, rents, interest, dividends,
salaries, or from any professions trade en-
pioyment, vocation, or = otherwise The
incomes Of residents and of Nonresident
citizens 10 set aside, and the latter are to
De treated in all respects infhe same man-
ner a. the former. a.-, -, t..s.. rod,
J, Assistant Assessors viii transmit the re-
TURNS to the Assessors Of their respective
distrdots asirapidly aso they ara received,
and IN ali eases within ten days aner the
neglected to give ia q return ia the fOlm
required, or II any person shall have given
~ return which, 81 the opinion oftAae A.
eessor, IL false. or fraudulent, or c0ntaine
any u1derstatement or undervaluat0n It
viii b. the duty Of the Assessor to sum-
mon such person, OF his agent, to appear
and produce all books discounts contsin-
ing entries relating to the trade OK buhi-
ness OF such persons, and 70 summon any
other persona a. he may deem proper, to
give testimony in the manner prescribed in
section IA of the act Of June 80, 1864.
J. II upon such examination it shall appear
that any person has made false or fraud.
ulent return, the assessor will estimate the
income of such person according to the
assess the duty thereon, and enter the same
in the list, adding 100 per centum to such
duty. The assessor VIII, in like manner,
estimate the income of all persons who
shall have neglected to make return on or
before the first day Of October, and assess
the duty thereon, and, except in cases Of
sickness or abeencs, he will add 50 Per ceh-
tum 70 such duty. No return can be &C
iirm4tion, and if any such return is trans
mitted to the assessor, he will proceed in
the same manner ~ If no return had bsen
Immediately thereafter the assessor viii
make up an alphabetical list OF all persona
who have been assessed for the special in
come duty in each division Of hfs district,
and will then advertise in some Newspaper
Published In each county Of his district, II
such there be-if not, ia some newspaper
nearest thereto in the same collection dis.
trict-the time and place, within said
county, when said list Eaay be examined;
and the list shall remain open for ten days
for the inspection of all PERSONS who may
apply for the same. - nssa lzfasa .s-s.
No relief from assessments which arc
made after the examination of witnesses,
"a provided in section IA OF the act III juno
80, 1884, can be given by the assessor; ba.
any persons aggrieved will have right OF
appeal to the Commissioner OF Internal
Revenue. In all other cases the assessor
may revise any assessment. including
those made upon the basis Of returns here
tofore received, at any time before the first
day of November, 1864.
It is explicitly provided by the act Of
June 80, 1884, that copies Of all lists re-
turned to the collector, shalr remain il the
Office OF the A9Deosor, and shall b. open to
the inspection Of Ill psrsoue who may ap-
ply 70 inspect the same. II il Of especial
Importance that Assessors give foil eject
to this provision with reference TO the lists
heretofore made..p, and containing Tho
assessments upon the income for the year
1853, in order .ha. the amplest opportunity
may be given 1or the detection Of any
fraudulent ret1rnst that may have occurred;
and for this purpose, Assessors should
sex the cooperation 81 al 5tax-paying
Assistant Assessors WIN be particularly
careful to obtain returns from persons en-
ployed in the service Of The United States,
whose names may not appear On the an
nual assessment list, AZ the speeds, income
duty upon their salaries, imposed by the
joint resolutions of July 4, 10 not TO be
withheld by paymasters, but must be a.
sesseA in the same manner as income irom
other sources.
Immediately AFTER the lst Of Novern Der
the lists made in accordance with .nese
regulationsswill be returned to the several
collectors in the manner provided by law,
and the subsequent proceedings for the
collection ofthe duty will be in AL respects
similar TO those for the collection of taxes
assessed in the annual list.
=asgst w. p. FEssENDEN,
Secretary Of the Treasury.