Ellsworth American. [volume] (Ellsworth, Me.) 1855-current, 1864-09-02
Regulations for the Assessment
and Collection of the Special In
come Tax upon the Income Of
1868
TREASURY DEPARTMENT,
WASHINGTON ,Julg 20. lS6-


ial income duty, approved July 4. 1864
provides that there shall be levied on the
lst of October, 1864, upon the gains
profits, or income, for the year 1863, OF
all persons residing in the United States
or citizens OF the United States residing
abroad, a duty oil 5 per cent. on all sums
exceeding 5000. 1t is also provided
that, in estimating income for this pur.
pose, no deduction be made for dividends
or interest received from any association
corporation, or company, nor shall any
deduction be made for any salary or pay
received.
In order to facilitate the assessment ot
this tax, assessors are directed to scrutl-
nzc carefully the returns OF income here.
toiorc 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 pro.
vided upon Form No. "a, issued by the
Commissioner Of Internal Revenue, and
with the accuracy and correctness OF
which they are thoroughly satisfied
When deductions have been made from
any such return on account of dividends
or interest received from any corporation,
or on account OF any salary or pay as all
officer of the United States, the amounts
thus deducted will be added to the amount
heretofore assessed. and any income dei.
ivcd from interest upon United States
securities will be included il the same
total. The income thus determined may
be entered in the list as the amount upon
which the special duty of per cent. is
to be assessed.
Assessors will direct their assistants to
procure returns from all persons residing
in their several divisions who have here
totorc made no return in detail, or with
whose returns as heretofore made they
have any reasons to be dissatisfied, aud
from the agents Of all citizens Of the
United States residing abroad and belong
ing in their several divisions. Notice
should tc left with all such persons at
least ten days before the first OF October,
requiring them to make return, under
oath or affirmation, on or before sad first
ldN u oFlubtI, iii ktiG i4l'illiN. l'IIN 'dNt
by the act Of June 80, 1864. BY the
terms of that act, the return must State
the sources frrm which til. income is de-
rived whether from any kind Of proper
! t., or the purchase aad sale OF property,
rents, interest, dividends, salaries, or
from any profession, trade, employment
or vocation, or otherwise The dj>tine-
ton heretofore made between the incomes
of residents and nonresident citizens is
set aside. and the latter are to he treated
in all respects in the same manner as the
former.
Assistant assessors will transmit the re-
turuS to the assessors Of their respective
1 districts as rapidly as they are received,
and in all cases within ten days after the
lst day Of October. If any person shall
have neglected to give in a return in the
form required, or ii any persons shall have
given in return which, in the opinion Of
the SCISSOR, to summon such person, or
his agent, to appear and produce all books
of account containing entries relating 10
the trade or business Of such person, and
to summon any other persons, as he may
deem proper to give testimony, IN the
manner prescribed in section IA OF the
act OF June 80, 1864.
Ii upon such examination it shall sp-
pear that any person has made a false or
fraudulent return, the assessor will estim-
ate the income Of such person according
to the best Information which he can OBJ
tain, aud assess the duty thereon and en-
ter the same in the list, adding one hun
drcd per centum to such duty. The as
SCISSOR will, in like manner. estimate the
income of all persons who shall have neg
! lected to make return on or before the lst
day Of October, aud assess the duty there
on ; 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 verified by oath or atiirma-
ton and if any such return is trans
mltted to the assessor, be will proceed in
| the same manner as if 10 return had
been received.
Immediately thereafter the assessor
will make up an alphabetical list of all
persons who have in some newspaper pub
ishcd in each county in his district, if
any such there be-if not. in some news
paper nearest thereto in the same collect
ion district-thc time aud place, within
said county, where said list may be ex-
amined aud the list shall remain open
for ten days for the inspection Of oil per-
sons 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
une 80 1864, can be given by the as
SCISSOR but any persons aggrieved will
have right Of appeal to the Commss-
ioner of Internal Revenue. In all other
cases the assessor may revise any assess
ment, including those made upon the
basis of returns heretofore received, at
any time before the first day OF Novem'
Der, 1861.
1t is explicitly provided by the act of
june 80. 1864, that copies of all lists re-
turned to the collector thall remain in
the office Of the assessor, and shall be
open 10 the Inspection Of all persons 'rho
mqy apply to Inspect the same. 1t is OF
especial importance that assessors give
full effect to this income for the year 1903,
:, orjar that the ainplest opportunity