Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1865-03-18
u. s. ASSESSORS OFFICE,
OLYMPIA, March Is. 1865.

ED. STANDARD: Dear SU: l have to &C.
knowledge the receipt from you OF a commu-
nicatiou addressed to your paper by Alex. S.
Abernclhy, Esq. making certain inquiries
relative to my action in the assessment OF his
special income tax for the year 1863, and
very cheerfully submit the following repl. to
the interrogation IS of tina: gentleman.
ist, Mr.. Aberncthy asks why a penalty
was imposed for failure on his part t. return
his income, when he had made such .eturn,
and in accordance with instructions. In re-.
ply, have to state that if he made return Of
his inconc for tho special tax, it failed to
reach my Office, nor have l yet received it.
My Assistant, B. Huntington. ESQ, forward
cd to me list Of the persons in his Division
whom he had notified to make returns, includ-
ing Mr. Abcrnc.hy. At the date ct my RI.
lS64-no return having been received from
Mr.. Abernethy. nor any explanation of the
failure OH his part, it became my duty, under
the law and my instructions, to make his for.
mer return Of annual income the basis of tho
special assessment, adding the penalty Of
fifty per cent. for his failure to return When
my lists were placed in the hands of the Col.
lector, all control over the matter passed from
me, and the assessment could only be re.
viewed by the Department Mt Washington.
I'd. Mr.. Abcrnethy asks, why tho Assist
ant Assessor was not sen. to receive the rs.
srssment and give the necessary explanations !
The Assistant Assessor fulfilled his duty
when no notified Mr.. Abrrnrthy that he was
required to make return, and left with him
the proper form to do so with the accompany.
ing printed instructions, which Mr.. A. admits,
understand, was done by my Assistant ON
the Gath September last. 1t was then incum-
bent upon him to transmit the return 10 tho
Assistant Assessor, and not to the Assessor,
as was explicitly stated in my instructions
delivered to him by my Assistant.
In reply to the third intcrrogatory, have
to state that no return having been received
by me. it was impossible that should know
whether it was in proper form or otherwise,
and could not, therefore, give him any no.
tice on the subject.
With reference to the keeping open of tho
lists in each county for examination and np-
peal, the same course was pursued in Mr..
Aberncthy's Division as in all others in this
District, and ample notice and opportunity
was given for such examination.
think may safely state that the difficult
ty in Mr.. Abcrnehy's case has arisen from
tho fact that, as has been elsewhere stated by
him, he mailed his return to me, and not to
the Assistant at Monticello. As have be.
fore stated, my printed instructions accom-
panying the forms of special income return,
required parties to transmit the return to the
Assistant Assessors. His return, untortu-
nately, from some cause, failed to reach me,
and I had but one course to pursue. namely,
to assess him and all others found occcpying
a like position, on the basis of his annual re-
turn and add the penalty of fifty per cent,
my Assistant having notified him Of the re-
quiremerts Of the law.
believe have answered all the intcrrog.
atories Of your correspondent. My course as
an officer, in this aud all other cases. has been
dictated solely by what deemed to be my
sworn duty. have endeavored to discharge
my duties honestly. justly and impartia:iy.
and trust that the foregoing statement Of
facts, submitted solely in Difference to the ex-
pressed wish Of Mr.. Aberne,hy, may remove
from his mind. and that Of the psrfirs to
whom he refers the impression that they have
experienced either "unfair'' NJ "uniass-
treatment 1t my hands.
Respectful, Yours.
JOHN q. SPARKS.
Assrssar W. T.