, 1864-07-30
THE SPECIAL INCOME TAX.
Regulations for lts Assessment and
G. jecttons.

: Stcretary FesBenden has Just issncd the
following regulations for the assessment
and collection of the Special Income Tx
upon the income Of 1868:
TREASURY DErARTxENr.
WAsu1kaTos. July = 1884.
The joint resolution imposing q special in |
come duty, approved July q, 1881, proSiaes
ber, 1854, upon the gains, profits, or income |
for the year 1865, Of all persons residing 10
the United States, or Of citizens OF the United |
States residing abroad, duty Of five per
cent on all sums exceeding $500. It is also !
provided that, In estimating income tor this |
purpose, no deductions shall be made for |
dfvideus OF interest received from any 1880
ciation, corporation, or company, nor shall |
any deduction be made for any salary OF pay
received.
In order to facilitate the assessment Of this |
tax assessors are directed to scfutintze care
fully the returns Of income heretofore made
TO them for The year 1868, BY persons residing
within the United States, and to select all
such Us have been made in detail. in the man
ner provided upon Form No "a. issued By
the Commissioner Of Internal Revenue, aud
with the accurac7 and correctness Of which
they are thoroughly satisfied. When dedac-
dops hare been made from any such return
on account Of dividends or Interest received
from any corporation, OF on account Of any
SALARY or par as an officer Of the United
States, the ambnnts thus deducted will b.
added to the amount heretofore assessed and
any income derived from interest upon
United States securities will be included n
the came total The income thus determined
may be entered in the List as the amount
upon which the special duty Of five per Cent
is 70 be assessed.
Assessors viii direct their assistants to
procure returns from all persons residing in
hair A3rfE3nra 1E1hr Gor hnHaf fnt1
made no return in detail, or with whose re-
turns as heretofore made they hare any rea-
sons to be uissatided, and from the agents of
all citizens OF the United States residing
abroad md belonging in their several diyf
sfons. Notice should be left with all such
persons at least ten days before the 1st day
Of October, requiring them to make return,
under oath or affirmation, on or before said
lst day Of October, III the mRnner provided
By the act Of June 80, 1854. By the terms Of
that act the return ulust state the sources
from which the income is derived. whether
and sale Of property. rents, Interest. o1v1
dcndf, salaries, or from any profession, t'ade,
employment, or vocation, or otherwise. The
distinction heretofore made between the in
comes OF residents and Of non resident citi-
zeus is set aside, and the latter are to be
treated in all respects In the same manner a.
the former.
Assistant Assessors will transmit the re-
turns to the AE6esor5 Of their respective dis
tricts as rnptdly is they arc received, and in
all cnses within ten days after the 1st q &c.
give in a return In the form required, or If
auy person shall have given In return
Which, in the opinion Of the Assessor. ia false
or fraudulent, or contains any un1erstate~
.1ent or underra}nation. It will be the da-
II Of the Assessor to summon such p:rson,
or his ageht, to appear and produce ali books
Of accounts conttiuipg entries relating to
the trade or buefness Of such persons, and
10 Summon any other persons as he may
deem proper, to give testimony in the man.
ner prescribed In Section II OF the net of
June 80, 1864. .
that my person has made false or fraudu-
| lent return, the as6essor wilt estimate the
| iecome OF such percon according to the best
| information which he can obtain, aud assess
tue DUTY thereon, and enter the same tn the
| list, adding 100 per centum to such duty.
The assessor will. in like manner. estimate
| the income OF all persons who shill have ne
| elected to make return on or before the first
day ofOctober, md ASSESS the duty thereon .
and, except In cases Of sickness or absence,
he will add 50 per ceptum TO such duty. NJ
return can be accepted which Is not verified
by oath or affirmation, and If any such re-
tnrn 10 transmitted TO The assessor, be *il
/ proceed in the same manner as II 10 returr
had been received.
Immediately thereafter the assessor will
make up an alphabetical list OF a1l persons
who have been as6esEed for tue special lu
| come duty in each division Of his district
| and VIII then advertise in some newspaper
published in each county OF his district, 1
such there bc-ff not, In some newspapeI
nsarest thereto in tie same collection dis
trict-thc TINE and place, within said county
when said list may te examined; and th'
list shall remafn open for ten days For th
inspection Of all persons who may apply TO-
| the same.
No relief from assessments which are mad
| after tue examination of witnesses, as pro
yided in section Il of tue act Of Juue sc
perfons aggr3eved will have right Of fappaa
to the Commissioner Of internal Revenue
In all other cases tue assessor may revise IN.
| assessment, including those made upon tn
basis of returns heretofore received, at an.
zine before the first day Of November, 1861
1t Is explicitly provided hy tue net Of Junt
SO, 1864, that copies Of all lists returned T.
.he collector Eha,l reunin in the Office Of tn.
Assessor, and shall be open to the inspec
ton OF all persons who may apply to inspec
The same. It Is of especial importance tha
, Assessors give full effect to this provision
| with reference to the lists heretofore mad
up. and containing the assess meats upon th
9 ampleet opportunity may be given for til
i dete:tlon Of nuy fraud ulent returns that ms
: have been made, apd any omissions that ma
q hsSe occurred and for this purpose, Asset
sors should seek the Corporation Of all ia,
paying citizens.
s Assistant Assessors will be PARTICULAR
b careful to obtain returns from persons Gu
"a ployed In the service Of the United State
a whose names may not appear on the annul
II assessment liet, as the special income dui
d upon their salaries, imposed By the joi1
= resolution Of Julss i. is not to be withheld t
- pay masters, but must be assessed in the san
= manner as income from other sources.
d Immediately after the Ist Of November Il
It | lists made In accordance with these regnl
l. ttops will be returned to the several cole
r. | tors in the manner provided By law, aud Il
- subsequeut proceedings for tue collection
[e The duty will be in all respects simi1ar
II those for the collection Of taxes assessed
,e III. animal list, ". P. FEssESDEN,
e Secretary Of the Treasury.