Weekly Trinity journal., 1865-03-11
NUMBER 9.
Instructions OF the United states Commis-
sioner OF Internal Revenue.
Treasury DEPARTMENT, OFFICE OF INTERNAL REyESur,(
WASHINGTON, January q. 1896, sli

| TREASURY DEPARTMENT OFFICE OF INTERNAL REVENUE,
WASHINGTON, January =, 1885, 3uJ
/ Complaints continue to be received at this Of
fee that many persons liable to income tax fail
to make full returns. Those complaints have
become so general that deem it duty owe to
the public service to call the attention of Assess
ors TO the subject that they may exert the ne
cessary diligence to remove, if possible, the
cause.
! dny Taxpayer who renders untrue returns COM
mits triple o9ense: First, against the country
! rhich he dcfr0uds; Secondly against his neghbor,
,chom he itVures By casting upon him larger
share Of the public burden than he ought 10 bear;
and Thirdly, against the laT, chieh Is violated
both cipHiy and crimmaliy, and rhich demands
for the act doubling Of the debt recon-
pensc, and punishment Of the crime as retri6u-
/ tion.
| Erroneous returns are due sometimes to igno-
rance, sometimes to carelessness and inadvert-
encc. and sometimes, also, to a deliberate purpose
to defraud the Government When their correct
ness is suspected, assistant 1ssessors ought not 10
hesitate to make the necessary inquiries in order
| 10 ascertain the truth. Oherrise. Their duty is
not performed.
| Dekcacg nRder such circumstances must be laid
aside, and respect for realth, influence or social
position must yield 10 the highcr obligations of
! oGiciat responsibility. Honest men, when proper
ly interrogated, will not in general refuse to af
ford satisfaction TO Government officers, and the
dishonest should not be suffered to escape under
pretense of sensibuties too nice to endure dis
reputable imputation without offense. A cheer
ful submission to a proceeding which due exc
cution of the law requires, is demanded in times
like these equally by patriotism and good sense,
and appeal to those possessed of such quail
ties will seldom fail to produce the desired
sponse If anv errors are believed to exist ii ia
not necessary to assume IN the first place that
they have been committed willfully but, on the
contrary it may be well to advise the taxpayer
to amend his return and to accept it if he avails
himself of the opportunity. II he refuses to do
So Section 4 of the late Act authorizes a mode
of proceeding which if vigorously pursued wilt
eviscerate the truth.
Taxpayers who Are not cognizant OF their re-
! sponsibilites ought to be informed of them, and
those who are unable TO make out their returns,
ought to be kindly instructed md assisted by the
! Assistant Assessors but wiIlfu and incorrigible
Offenders should be made to recognize the power
of the law in the prompt and sHre visitation OF
its penalties. Let assistant assessors understand
that Il is their business not merely 10 take returns,
but to ascertdin rhethcr they dEr correct and rhtn
they hare 10 beliece them Incorrect, 10 act as
already Indicated. When an increased assessment
is srorn dorn untruly, the case shouid be reported
10 tie assessor, who shouId, wheH prodd5ie cause
( appears, institute investigation, amt make IL
searching and thorough. \ false return even
though accepted without alteration and the tax
paid, has no binding effect npon the Government.
When the fraud is discovered, the Assistant
Assessor may make the proper increase, and if
the tax payer shall swear down the asscssH.eu: on
the increased return, he may be proceeded against
! for the perjury or, which is the better way, in
stead of the increase being made, an in, ,estiga-
ton may be had under Section IA, the ju3t
amount of duty ascertaned, and hundred Per
cent. added to it by way of penalty.
II an Assistant Assessor is destitute Of the need
ed intelligence rigor, his place ought 10 be speedi
ly supplied By better .fued for It, and il The
number Of assistant assessors appointed is not suf
fcient 10 nork tie DISTRICT the fact should be COM
municated at once to this office.
The special income tax, if fairly assessed and
collected will produce more than thirty-fvo
millions of dollars. 1t depends on the Assessors RS
and their Assistants mainly whether the expecta-
ton of the Department and the country on the
subject shall be realized or disappointed
Very respectfully,
JOSEPH J. LEWIS, Commissioner