The Lancaster gazette. [volume] (Lancaster, Ohio) 1863-1886, 1864-08-04

income is derive--whether from any
kind OF property, or the epurchase and
sale Of property, rents, interest, diyi-
dends, salaries, or from any profession,
trade, employment or vocation, or
otherwise. The distinction heretofore
made between the incomes of residents
and Of nonresident 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
returns to the assessors Of their respec-
tive districts as rapidly as they are re.
ceived, and in all cases within ten
days after the lst day Of October. II
any person shall have neglected to give
in return in the form required, or il
any person shall have given in a re-
turn which, in the opinion of the as
SCISSOR, is false or fraudulent, or con
tains any understatement or undcrya.
uation, it will be the duty of the asses.
sor to summon such person, or his
agent, to appear and produce all books
ofaccount containing entries relating
to the trade or business Of such per-
son, and to summon any other persons,
as he may deem proper, to give testi-
mony, in the manner prescribed in
section IA of the act of June 80, 1864.
If upon such examination it shall
appear that any persof has made q
false or fraudulent return, the assessor
will estimate the income of such per-
son according to the best information
which he con obtain, and assess the
duty thereon, and enter the same in
the list, adding one hundred per cen
tum to such duty. The assessor will,
in like manner, estimate the income Of
all persons who shall have neglected to
make return on or before the 1st day
of October, and assess tho duty thereon;
and, except in cases Of sickness or ab.
sence, he will add fifty per centum to
such duty. No return can be accepted
which is not verified by oath or affir.
nation; and if any such return is
transmitted to the assessor, he will
proceed in the same manner as if no
return had been received.
Immediately thereafter the assessor
will make up an alphabetical list of all
persons who have been assessed for the
special income duty in each division oi
his district, and will then advertise in
some newspaper published in each coun
ty in his district, if any such there bell
not, in some newspaper nearest there.
to in the same collection district--the
time and place, within said county
where said list may be examined; 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 wit
nesses, asprovided in section IA of the
acts of June 80. 1864, can be given by
the assessor; but any persons aggricv.
ed will have right of appeal to the
Commissioner of Internal Revenue
In all other cases the assessor may re-
wise any assessment, including those
made upon the basis of returns hereto
fore received, at any time before the
first day of November, 1864.
1t is explicitly provided by the act
of June 30, 1864, that copies of all lists
returned to tho collector shall remain
in the office of the assessor, and shall
be open to the inspection Of all persons
,cho may apply to inspect the same. 1t
is of especial importance that assessors
give full effects TO this provision with
reference to the lists heretofore made
up and containing the assessments up
on the income for the year 1863, in or
der that the amplest opportunity may
be given for the detection of any frau
dulent returns that may have been
made, and any omissions that may
have occurred; and for this purpose
assessors should seek the cooperation
of all tax-paying citizens,
Assistant assessors will be particu-
larly careful to obtain returns from
persons employed in the service OF the
United States whose names may not
appear on the annual assessment list,
as the special income duty upon their
salaries, imposed by the joint resolu-
tion of July 4, is not to bo WITHHELD
by paymasters, but must be assessed
in the Same manner ds income from
other sources. ..... .
Immediately after the first of No
vember the lists made in Gccordatce
with these regulations will be return
cd to the several collectors in the man
ner provided by law, and the subsc-
qucnt proceedings for the collection Of
the duty will be in all respects similar
to those for the collectibt of taxes as
sessed in the annual list. ,,,i.,.s,.
W. P. FESSENDEN,
Secretary of the Treasury.
---A~.
aREENFIELD NATIONAL UNION.