Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-07-29
For the Assessment and Collection OF
the Special Income Tax upon the
Income of Is63.
TREASURY DEPARTMENT, !
WAsHISGToH. July 20, 1864

income Qutyl approved July A. 4oo4I pro-
Vides that there shall be levied on the LIST
Of October, 1854, upon the gains, profits,
Or income, for the year 1853, of all persons
residing in the United States, or OF citi-
zens of the United States residing abroad,
3 duty of 5 per cent. ON all sums exceeding
$500. 1t is also provided that, in estima-
ting income for this purpose no deductions
shall be made for dividends or interest re-
ceived from any association, corporation or
nor shall any deduction be made
for any salary or pay received.
In order to facilitate the assessment of
this tax, assessors are directed to scruti.
nize carefully the returns of income here
tofore made to them for the year 1868 by
persons residing within the United States,
and to select all such as have been made
in detail, in the manner provided upon
Form No. a. issued by the Commissioners
of Internal Revenue, and with the accuracy
and correctness of which they are thor
oughly satisfied. When deductions have
been made from any such return on ac.
count of dividends or interest received
from any corporation, or on account of any
salary or pay as Rn$Jtieer OF the United
States, the amounts thus deducted will be
added to the amount heretofore assessed,
and any income derived from interest upon
United States securities will be included
in the same total. The income thus deter.
mined may be entered, in the list as the
amount upon which the special duty OF b
per cent. is to be assessed. ..
Assessors will direct their assistants to
procure returns from all persons residing
in their several divisions who have hereto
fore made no return in Cetail, or with
whose returns as heretofore made they
have any reasons to be dissatisfied, and
from all agent of all citizens of the United
States residing abroad and belonging in
their several divisions. Notice should be
left with all such persons at least ten days
before the LIST day of October, requiring
them to make return, under oath or attir-
nation, on or before said first day of DC.
tober, in the manner provided by the act
of June 80, 1864. By the terms Of that
act, the return must state the sources from
which the income is deriVed-Rhether
from any kind of property, or the purchase
and sale of property, rents, interest, diVt-
dends, salaries, or from any profession,
trade, employment or vocation, or other
wise. The distinction heretofore made be-
tween the incomes of residents aud nom
resident citizens is set aside, and the latter
are to be treated in all respects in the
same manner as the former.
Assistant assessors will transmit the
to the assessors of their respective
districts as rapidly as they are received;
and in all cases within ten days after the
LIST day of October. If any person shall
have neglected to give in return in the
form required, or if any person shall have
given in return which, in the opinion of
The assessor is false or fraudulent, or con-
tains any understatement or undervalua'
lion, it will be the duty of the assessor to
summon such person, or his agent, to Rp-
pear and produce all books of account con-
aiming entries relating to the trade or
business of such person, and to summon
any other persons as he may deem proper,
% give testimony, in the manner prescribe
ID in section IA of the act of June 80,
1854. j
If upon such examination it shall appear
hat any person has made false or fraud
llent return, the assessor will estimate
he income of such person according to the
pest information which he can obtain, and
assesses the duty thereon, and enter the
'ame in the list, adding one hundred per
,entum to such duty. The assessor will,
n like manner, estimate the income of all
persons who shall have neglected to make
,eturn on or before the LIST day of October,
and assesses the duty thereon; and, except
n cases of sickness or absence, he will add
can be accepted which is not verified by
path or affirmation; and if any such return
s transmitted to the assessor, he will pro-
,eed in the same manner as if no return
had been received.
Immediately thereafter the assessor will
make up an alphabetical list ofall persons
who have been assessed for the special in
come duty in each division of his district,
and will then advertise in some newspaper
published in each county in his district, if
any such there be-if not, in some news
paper nearest thereto in the same collec-
ton district-the time and place, within
said county, where said list may be exam
med; and the list shall remain open for
ten days for the inspection of all persons
who may apply for the same.
No relief from assessments which are
made after the examination of witnesses,
as provided in section II of the act of June
Both, 1864, can be giycn by the assessor
but any persons aggrieved will have right
of appeal to the Commissioners of Internal
Revenue. In all other cases the assessor
may revise any assessment, including those
made upon the basis of returns heretofore
received, at any time before the irst day
of November, 1864.
1t is explicitly provided by the act of
June 30, 1864, that copies of all lists re-
turned to the collector shall remain in the
Office of the assessor, and shall be open to
the inspection Of all persons IsVhO may apply
TO inspect the same. 1t is of especial i'm
portance tbpt assessors give full effect to
this provision with reference to the lists
heretofore made up and containing the as.
sessments upon the income for the year
1863, in order that the amplest opportuui-
ty may be given for the detection of any
fraudulent returns that may have been
made, and any omissions that may have
occurred and for this purpose assessors
should seek the cooperation of the tax
paying citizens.
careful to obtain returns from persons en-
ployed in the service of the United States
whose names may not appear on the an
nusl assessment list, as the special income
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