The weekly pioneer and Democrat. [volume] (Saint Paul, Minn. Territory) 1855-1865, 1864-08-26
THE WEEKLY PIONEER AND DEMOCRAT
HOW the Special Income Tax OF
1863 Is to be Assessed and Col
lected.

How the Special Income Tax OF
| 1863 is to be Assessed and Col.
lected.
The special income tax of five per cent
upon the incomes for the year 1868, (already
| once taxed), is to be enforced under the mos,
stringent regulations, just issued by the Secre
tary of the Treasury. Our people are daily
made to feel more and more what it is to live
under despotic government engaged in q
grea; war;. And the government seems to
have found that the ordinary means of collect
ing revenue, in force when the country was
free, are quite insufficient in the present erner-
gency.
The powers given 10 assessors and their
agents under the Instructions of Mr.. FI,ssEN-
DEN are startling, and well calculated to awaken
alarm in the minds Of the most careless and
indifferent citizens. Tyranny has come near.
and lays its hand upon the shoulder OF every
slumbering patriot, TRUSTS its hand into his
pocket, counts his money by its own methods
OF enumeration, and bears Off what it is pleased
to call its own share, without efiectual appeal
Or relief from the most crying injustice.
assessors will direct their assistants to pro-
cure returns from all persons residing in. their
several divisions who have heretofore made 70
return IN detail, Or with whose returns as here
.oiore made they have any reason to be dissat-
isfed. and from the agents of all citizens of the
United States residing abroad and belonging in
their several divisions. Notice should be lett
with al such persons at least ten DAYS before
the FIRST OF October, requiring them to make
return under oath or affirmation, on or before
the first day of October, in the manner provi-
ded oy the act OF June 80, 1864. By the terms
OF thaC act the returns 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 profession, trade, en-
ployment or vocation, or otherwise. The dis
tlnctlon heretofore made between the incomes
OF residents and of nonresident citizens is set
aside and the latter are to be treated in all re-
spects in the same manner as the former.
1t will be observed that everything in the
collection Of this heavy and onerous tax is
left to the discretion Of the Assessors. If tAev
are dissatisfied, they can do pretty much as
they please with such as they adjudge delin-
quents. The taxpayers oath is no protec-
ton, if the assessor takes a fancy to doubt
him.
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 opin-
ion OF the assessor is false or fraudulent or
contains any understatement Or undervalua-
ton, it will be the duty Of the assessor to sum-
mon such person or his agent, to appear and
produce all books of account containing entries
relating to the trade or business of such person
and to summon any other person, as he may
deem proper, to give testimony in the manner
prescribed In section IA of the act of June 80,
1864. ~
Here we see that citizen suspected by the
assessor of making q false statement, is subject
to summary trial before the assessor himself:
that he may be summoned and compelled not
only to appear himself to rebut the charges of
the assessor and his witnesses, informers and
spies, but that he is compelled to produce all
his private records and accounts, and submit
them to the inspection of the subordinates of
the Treasury.
IT upon such examination it shall appear
that any person has made 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 there
on, and enter the same in the list, adding one
hundred per centum to such duty:
No relief Of assessments which are made after
the examination of witnesses, as provided in
section IA OF the act of June 80, 1864, can be
given by the assessor; but any person aggriev-
ed Will have right OF appeal to the Commission
er of Internal Revenue.
This peremptory official, the assessor, after
summons and trial, without jury, of the sus-
pected taxpayer, makes his decision, estimates
the income Of such person at will, doubles the
tax. and leaves the victim no relief short of
An appeal to the Commissioner of Internal
Revenue An appeal too expensive, slow and
Intellectual for those who would suffer most se
verely from this arbitrary taxation, partakine
OF many of the characteristics of highway rob-
berry. The rich man may make the appeal al
lowed and may succeed in receiving back
portion of his money but the man from whom
ten, twenty or thirty dollars are thus unjustly
wrung, will find it better to pocket his grets,
than to invest more money in dispositions and
other evidence to be sent on for the inspection
of the eisurely clerks of the Department ofthe
Interior.
The new spy-systcm, of course, must have IT,,
place in these regulations calculated to eat out
the patience rs well as the substance of the
people. Every encouragement is to be given
to MalevOlence, and to the inquisitive med
ding Of the busybody, and the sworn return of
every income III the community is to be open
to the frccst general inspection, in order to get
testimony for trials before the assessor.
lot,