The weekly union record., 1865-03-04
Instructions of the q. S. Commissioner Of
Internal Revenue to Deputy Assessors.

TREASURY pEP'r, OFFICE lNTsRSAL RsS-,
WASHINGTON, January 9. 1865.
Complaints CONTINUE to be received at this
office that many persons liable TO income tax
tail to make full returns. Those complaints
have become so general that deem II duty
owe TO the public service to call the attention
Of Assessors 10 the subject, that they may eS-
ert the necessary diligence to remove, IL posi-
bic, the cause.
ANY tax payer who reuders untrue returns
commits a triple otfense: First. against the
eoun,ry which he defrsuds; secondly. against
his ueighbor. whom he Injuries by casting upon
him a larger share of the public burden than
he ought 10 bear and thirdly. against the law,
which is violated both civilly and criminally,
and which demands for the act a doubling OF
the debt as a recompeuse, aud punishment Tor
the crime as rstributiou.
Erroneous returns are due sometimes 10
ignorance, sometimes TO careieSsness and mad
vertence, and sometimes, also. TO deliberate
purpose to defraud the Government. When
their correctness is suspected, Assistant Asses
sors ought not TO hesitate 10 make the necessary
inquiries in order TO ascertain the truth. OH
erwi,e. their duty is not performed
Dclicacy under such circumstances must be
laid aside, and respect for wealth, influence or
social position must yield TO the higher oblica-
tions of official responsibility. Honest men,
when properly interTogated, will not in general
refuse to afford satisfaction 10 Government
officers aud the dishonest should not be suffered
to escape under pretense of sensibiiiies too
nice to endure disrepu,a5e imputa,ion with
out offense. \ cheerful submission to pro-
ceeding which a due execution OF the law
roqur1s. is demanded in times like these equally
by patriotism and good sense, and an appeal To
those possessed of such qualities will seldom fail
TO produce the desired response. II any errors
are believed 10 exist, it is not necessary TO as
sumo in the frs, place that they have been
committed wilIfully; but. on the contrary. IT
may be well to advise the tax payer TO amend
his return, and to accept ii II he avalls himself
cf the opportunity. If be refuses to do So
Section IA of the late Act authorizes mode
of proceeding which, If vigorously pursued, will
evIscerate the truth.
Tax PAYERS who are not cognlzant Of their
responsibilities ought TO be informed OF them,
and those who are unable to make out their
returns, ought to be kindly instructed and as
sisted bv the Assistant Assessors but wilful
and incorribIe offenders should be made TO rec.
ognize the the power Of thelaw in the prompt
aud sure visitation Of its penalties. Let As
sistcnt Assessors understand that il is their
business not merely to take returns, but TO as
certain whether they are correct, and when
they have reason to believe them incorrect, TO
act as already indicated. When an increased
assessment is sworn down untruy the case
should be reported TO the Assessor, who should,
when probable cause appears, institute an in-
vestigation, and make 1t searching and thor
Ough. false return, even though accepted
without alteration and the tax paid, has no
binding effect on the Government. When the
fraud is discovered, the Assistant Assessor may
make the proper increase, and if the taxpayer
shall swear down the assessment on the increased
return, be may be proceeded against for the
perjury or. which is the better way. inste,d
of the increase being made, an investigation
may be had under Section IA, the just amount
of the duty ascertained, and hundred per cent
added to 1t by way OF penalty.
If an Assistant Assessor is destitute OF the
needed intelligence or vigor, his place ought TO
be speedily supplied by one better fitted for 1t,
and if the number of Assistant Assessors ap-
pointed is not sufficient to work the district,
the fact should be communicated at once to
this Office.
The special income tax, if fairly assessed aud
collected, will produce more than thi5iy.tive
millions of dollars. 1t depends on the Assess
ors aud their Assistants mainly whether the
expectations of the Department and the coun-
Try, on the subject, shall be realized or dislp-
pointed.
Very respectfully,
JosEPH j. LEWIS, Commissioner.