American citizen. [volume] (Butler, Butler County, Pa.) 1863-1872, 1865-02-01
ANY tax payer who renders untrue re

against the country which he defrauds' }
secondly, against his neighbor, whom he
Injuries by casting upon hima larger share
of the public burden than he ought to
bear; and, thirdly, against the law which
is violated both civily aud criminally and
which demands for the act doubling OF
the debt as recompense, and punish
ment for the crime as retribution.
Erroneous returns are due sometimes to
ignorance, sometimes to carelessness and
inadvertence, and sometimes, also, to a
deliberate purpose to deiiaud The Govern
ment. When their correctness IS suspect
ed, assistant assessors ought not to hesi-
tate to make the necessary inquiries, in
order TO ascertain the truth. Otherwise
thcir duty is moi performed.
Delicacy under such circumstances
must be laid aside, and respect for wealth,
influence, or social position must yield to
the higher obligations of official response
bility. Honest men when properly inter-
rogatcd will not in general refuse to af-
ford satisfaction to government officers,
and the dishonest should not be suffered
TO escape under prctense of sensibilities
too nice to endure disreprutable imputa-
tion without offense. A cheerful stbmis-
sion to a proceeding which due exeeu-
tion of the law requires, is demanded in
times like these equally by patriotism and
good sense, and an appeal to those pos
sessed Of such qualities will seldom ia i
to produce the desired response. If any
errors are believed to exist, ii is not nee
essary to assume, in The first place, that
they have been committed wiliully; but (;
on the contrary, it may be well to. advise
the payer to amend his return, and to
accept it if he avails himself Of the op-
portunity. If he refuses to do so, section
l4th or tue late act authorizes mode of
proceeding, which, if vigorously pursn-
ed, will eviscre the truth.
Tax payers who are not cognizant of
their responsibilities ought to be inform
ed of them and those who are unable to
make out their returns, ought to be kind
ly instructed and assisted by the assistant
assessors; but willul and ineorrigible ef-
tenders should be made to recognize the
power of the law in the prompt and sure
visitation of its penalties. Let assistant
assessors understand that it is their busi
ness not merely to take returns, but to as
certain whetherthcy are correct. and when
they have reason to believe them iucor-
rect to act as already indicated. When
an increased assessment is sworn down
untruly, the case shou d be reported to
the assessor, who should, when probable
cause appears, institute an Investigation,
and make it searching and thorough.
A false return, even though accepted
without alteration and the tax paid, had
binding effect on the Government. When
the fraud is discovered, the Assistant As
SCISSOR may make the proper increase, and
if the tax payer shall swear down the as
sessment on the increased return, he may
be proceeded against for perjury; or,
which is the better way, instead of the in
crease being made, an Investigation may
be had under section II, the just amount
OF the duty ascertained, and an hundred
per cent. added to it by way oil penalty.
If an Assistant Assessor is destitute of
the needed intelligence or vigor, his place
ought to be supplied by one better fitted
for it, and if the number Of Assistant As
SCISSORS appointed is not sufficient to work
the district, the fact should be communi-
uicated at once to this office.
The special income tax, if flirly assess
ed and collected, will produce more than
100000. 1t depends on the Assessors
and their assistants, mainly whether the
expectations of the department and the
country, on the subject, shall be realized
or disappointed.
Very respectfully,
Jos. j. LEWIS,
Commissioner.