The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1865-06-27


established IN any State where the ex
ecution Of the laws had previously beer
impossible, the provisions Of the &C
! shall be put in force in such State viii
such notifications of inapplicable regu
latioDs in regard to assessment, levy
time and manner Of collection, as may
be directed by the Department, with
out waving in any degree the rights o.
the Government in respect 10 tsxes
that have heretofore accrued, or as
ssumirg 10 eXoneTate sha taxpayer
from his legal responsibility for such
taxes. The Department does not deem
it Advisable 10 insist st present upon
their payment so far as they were pay
! able prior to the establishment of 8
collection district embracing the ter
ritOry ia which the taxpayer resides
But assessors in the several collection
districts recently established in the
States lately in insurrection, are direct
ed TO require returns and to make as
sessmenJs for the several classes of
taxes for the appropriate legal period
preceding the first regular day on
which a tax becomes due after the es-
tsblishment of the distric,; that is TO
say, in the several districts in question
the proper tax will be assessed upon
the income of the year 1864, inasmuch
as the tax for that year is due upon the
30th day of June subsequently to the
establishment of the district All per
sons found doing any business for
which a license is required, will be as
sessed for the proper license from the
first day of the month in which the
district is established. Persons en-
gagged in any business for which month
| ly or quarterly returns are required to
be made, will be assessed for the month
or quarter for which returns should
be made at the first return day after
the establishment of the district,
and the same principle will sp-
ply 10 these taxes which are
payable at different periods. A
manufacturer Of tobacco, for instance,
| in q district established after the lst
and before the Goth day of May, will
be assessed upon his sales for the
month of April When any manufac-
tured articles are found in the hands
Of purchaser, and it is shown TO the
satisfaction of the SIS s'essor that the
goods were actually sold and passed
out of the hands Of the manufacturer
before the commencement of the peri
Cd for which he is properly taxable
the articles will not be subject to tax
in the hands of such purchaser, unless
transported beyond the limits of the
States lately in insurrection. The hold
-, ,c -, l.EkfIlal g,Ntv.sFs "a
ed tobacco, or other articles which is
liable to seizure on account of the
absence of inspection marks, may pre-
sent TO the assessor the evidence that
the articles in his hands, or under the
circumstances which obtain in the parti-
cular case, are now subject to tax, ex-
cept as above stated. and if the as-
SCISSOR is satisfied, he wall cause the
packages to be SO marked that they
may be identified and sold without liza
bility of seizure. Whenever any col
lector shall have reason 20 believe that
the holder of any goods, on which the
taxes has not been paid, intends
10 remove the same beyond the
limits of the States lately in insurrec-
ton, and to eYade the payment of the
tax, he will seize the goods and take
the necessary steps for their condemna-
ton, unless the holder shall give bond,
as hereinafter prescribed, tor the trans
portation or expectation of the goods,
or shall return the same to the Asses
sor, and pay TO the Collector the amount
of tax that shall be found due. In ali
cases in which a seizure shall be made
= II IL -
ment on being informed OF such seizure,
will consider the case, and extend such
measure of relief ss the facts shall
Justify. In the State OF Virginia, Ten
nessee and Louisiana, Collection Dis
tricts were some time since established,
with such boundaries as 70 include ter
ritory in which it has but recently be
come possible to enforce the laws OF the
United States in those districts. The
rule laid down above will be so modi-
fed as 10 require the assessment and
collection of the first taxes which ss'
come due after the establishment Of
assessment divisions 10 the particular
locality. Whenever assessments are to
be made, based vi on transac lions which
NAV have been carried on in depre-
ciated currency, it will be proper FOR
the assessor to ascertain the amount of
the income, or value, or sales, or receipts,
in lawful money of the United States,
according to the best infoI Instion wbi IN
he can obtain rs to the average value
of such deprecated currency tor the
period covered by the assessment The
duties upon cotton and spirits of tur
pentine are, by a special provision OF
The statute, made payable by the per
son in whose hands the articles are Erst
found bv officers of internal revenue
With reference to those srticles, there
fore. the rule laid down will not apply
but assessments will be made wherever
they are found. Whenever any person
holds, IS 8 purchaser, any articles
which, under the internal revenue Laws,
NAV be transported under bond, ana
desires to transport the same to any
Northern port or place, he may apply
TO the assessor to have the amount of
tax ascertained and determined The
proper examination having been had,
the assessor will certify the amount of
dutiea thereon to the Col ector, and the
Collector will thereupon grant permit
for their removal Ai,er theex culion
of a bond for their slors ge IN TO ided
warehouse, such permit and bond being
in the form rtQlred ~ the rsgUl All Jns
for the establishment of ron ied ware
houses. On or before the lOth day of
each month the Assessor will transmi
70 the Office OF In,erlai Rev nue., g
statement showi z tie am uat Of
duties thus csrIied du ing the
month preceding, and the Coll C
tor will, on or befJTe the same
date. transmit & descriptive scbsd-
ule Of all bonds thus taken By him N
the course of the preceding month
Wien goods arrive ia any Northern
port under such transportation bond, or
under 9 permit issued by Collector Of
Customs under the regulations OF May
9. 1865. they will be received into the
proper warehouse established under
/ The Internal Revenue laws, in the dis
trict into which the goods are brought,
and the necessary certificates win be
/ issued for the cancellation of the bond
in the same manner as if the goods
| we're transported from another bonded
I warehouse. Whenever any person who
is assessed for license is fodnd 70 have
paid license tax TO = special agent
| appointed under the regulations OF the
Treasury Department Tor commercial
/ intercourse with insurrectionary dis
tricts the Collector will issue a license
for the year ending May |, 1866, and
viii collect only so much as may be due
for the time intervening after the expi-
ration Of the license issued BY the
special sgent Ihe amount assessed
and thus left uncoileeted will be abated
when the proper claim is presented to
the Commissioners of the Internal Rev
| enua HU0H McCulLOcH,