The Baltimore County union. [volume] (Towsontown, Md.) 1865-1909, 1865-04-08
The Income Tax.

An Assessor in Buffalo NY has received the
following letter from the c Jmmissioner Of Inter
nal ReYenue, and as its rulings are applicable to
all sections, we publish it for the benefit of any
Of our readers who may be interested.
We have heard complaint from different por-
lions of the county, that men repnted rich have
returned little or no income, and are willing to
pernre themselves to avoid paying their share Of
the National Tax Those who have made short
returns should observe that by this letter their ca
ses may be examined into at any time. The as
SCISSORS are now furnishing each man with blank
on which TO make out a full and correctstate-
medt of his income from all the various sources,
with the deductions authorized by law. If the
promptings of patriotic duty, and justice toward
those who must share this burden equally with
ourselves. are not sufficient to ensure correct
return, it would he we'll to take notice, that an
investigation may be made at any time and the
guilty person exposed to the public and the pen
atty be inflicted on him
ssTREAsuRY DEPARTMENT, OFFICE OF INTERNAL
REVENUE, WASHINGTON, March 8, l865.-SLR =
Complaints have been made to this office rs TO
the manner in which income returns have been
made in many Collection Districts in the United
States, and concerning yours among others. 1t
is in the power of the assessor and it is also his
duty, to require all persons who have filled Aft
davis that they were not in possession OF $500
income for 1852 and 1868, where he supposes the
statement to be fraudulent, to appear before him
and explain or rectify their returns or atidavits.
s'It is reasonable that persons whose family
uSt a IN
able income, and yet it is known that persons
who lived at rate requiring an expenditure of
from So, 600 to So 900, have made affdavits that
their incomes did not amount to $500 per year
in the wears referred to- All such returns are
presumptively erroneous, and in many instances
are probably fraudulent.
"Other persons engaged in trade OF various
kinds have assumed their income to have been
some certain sum, without taking an inventory.
Others have made greater deductions than IS al
lowed by law, such as expenses oflabor and ma
chinery and new buildings. Where such returns
are made under circumstances which show that
there was deliberate intent to mslead the as
sessor or evade the payment of the proper tax,
they ought to be re-assessed by the assessor
For though a mere mistaken return after it has
been examined, and the tax paid, may not be re-
examined any fraudulent return may be inquired
into at any time. No man can benefit his own
wrong, and no time can cure what is void or
voidable by reason Of fraud.
'Where a taxpayer comes forward and makes
a voluntary amendment of his former return,
with the statement that be made an improper re-
turn under an honest Misrepresentation of the law,
and you are satisfied that he was not melted TO
this course by fear of detection, you can receive
his return if you fully satisfied of its correct
ness without the addition Of any penalty But
when, upon investigation, you find person
clearly guilty of having purposely made short re-
turns, you should, if the return was since July,
1864, assess the one hundred per cent. penalty
for fraud, and in addition report the case to the
Collector for such action as he deems fit. M
Very respectfully,
JOS ]. LEWIS, Commissioner