Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1864-09-10
Special Income Tax Notice.
OFFICE OF Assessor OF INT. Rev.,
H. oe Iyn.Iinufon Torr;forr

Dis. of Washington Territory.
NOTICE. is hereby given that the joint resolution
Nimposing a special income duty, approved July 4,
day ofOctobsr, 1864. upon the gains. profits, or income
for the year 1863, of all persons residing in the United
exceeding $500. 1t is also provided that in estimating
income for this purpose, no deductions shall be made
for dividends or interest received from any association,
made for any salary or pay received. The return is
| required to be made according to the act of June 30th,
1864. By the terms Of that act, and the resolution
before referred to, the return must be made on or be-
fore the LIST day of October, 1864, and be verified by
oath, as prescribed in the form, and state the source
from which the income is derived, whether from any
kind of property, or the purchase and sale of property,
rents, interests, dividends, salaries, or from any profess
sion, trade, Employment or vocation, or otherwise. It's
forced in every instance that if any person shall have
neglected to give in a return in the form required, or
ifany person shall have given in a return which, in
tains any under statement or under valuation, it will
be the duty ofthe Assessor to summons such persons,
to appear and produce all books of account containing
entries relating to the trade or business Of such per-
son, and to summons any other persons he may deem
proper, to give testimony in the manner prescribed in
section Ii of the act Of June Both, 1864. If upon
such examination it shall appear that any person has
made a false or fraudulent return, the Assessor will
estimate the income Of such person according to the
best information which he can obtain and assess the
duty thereon, and enter the same in the list, adding
one hundred per ccntum to such duty. The Assessor
will in like manner, estimate the income of all persons
who shall have neglected to make return on the first day
of October, and assess the duty thereon and except in
cases Of sickness or absence he will add fifty per centum
to such duty. No return can be accepted which is not
vertically oath or affirmation, and il fanny such return is
transmitted to the Assessor, he will proceed in the
same manner as if no return had been received.
Parties will observe from the foregoing that it is no
excuse for them that the Assistant Assessor does not
call on them, The law makes it the duty of each. They
are therefore warned to make their returns as indica-
ted to the Assessor or Assistant Assessor in due time.
In addition to the penalties aforesaid, the 10th
section of the act approved July 4th, 1864, provides
That il any person shall deliver or disclose to any
Assessor or Assistant Assessor any false or fraudulent
feat or cvadc the valuation, enumeration, or ASSESS
ment intended to be made, or il any person who being
produce such books as aforesaid, shall neglect to
appear or to produce said books, he shall, upon con-
viction thereof, be fined in any sum not exceeding one
thousand dollars, or Imprisonment, or both, with costs.
JOHN q. pARkS
u. S. Assessor Dist. Of W.T..
September Sd, 1863. (42:w4l