The south-western. [volume] (Shreveport, La.) 1852-1870, 1865-07-19
The Internal Revenue Tax.


| of the Sth inst:
WAsH1xGroS, June g1.-Thc following important
| order was issued to dayi
TREASURY DEPARTMENT, June q, 1'c5.
/ Section 46 of the internal revenue act, srnFofed
June 30 1864 provides that whenever the authority OF
the United States shall have been reGstabshed in any
State where the execution of the laws had previously
been impossible the provisions of the act shall be put
in force in such State with such modification OF in
pcabe regulations in regard to assessment levy, ti'e
| ard manner of collection may be directed by the
department. Without waving in any degree the rights
of the government in respect to taxes that have here
tofore accrued, or assuming to exonerate the
from his legal responsibility for such taxes, the depart
does not deem it advisable to insist at present
upon their payment, far they PAYABLE prior
to the establishment of collection district embracing
the territory in which the taxpayer resides. But as
SCISSORS in the several collection districts recently estah
shed in the States lately in nsurrecti0n are directed
to require returns and to make assessments for she
several classes of taxes for the appropatg ea Peo4
preceding the first regular day whic taS becomes
due after the establishment of the distre that G %
say, III the several districts in question tha 95pe
tax will be assessed upon the income Of sbe year blAr
nasmuch as the tax for that year is de- ,he 5JtH
day of june subsequently to the esta sament OF She
district. All persons found doing aay business for
which license is required will be assessed for tjG
proper license from the 1st day of the month IN wHct
the district is established Persons engaged u gHg
business for which monthly or quarterly ratgrls ar0
quarter for which returns should be i1G5 al t56 frs
return dav after the establishment of Chs district an@
same principle will apply to those taxes vh'sa afs
payable at different periods manntHetHr-r n &u-
bacco, for instance in district establish after c 5
and before the goth day of May, will be assessed up6s
his sales for the month of April Wien any manulae-
tured articles found in the hands Of purchaser
and it is shown to the satisfaction of fhe qeor tat
the goods actually sold and passed oay ot lhr
hands of the manufacturer before the commencement
of the period for which he is properly taxable the art
cles will not be subject to tax in the hands OF su-.t
purchaser unless transported beyond he limits eft the
States lately i'll nsurrectlon The hcs4eF "a any lS-
titled spirits manufactured tobacco, otHcr ar-lClu
which is liable to seizure on account q ac Fhael ai
inspection marks may present to the a5se7o Ell q,
dence that the articles in his hands, Ua1'r tht CIR
cumstances which obtain in the paFtcnar case are NOE
subject to tax except above stated au II te asses
is satisfied, he will the pacagea TO be 70
marked that they may be identified end sold without
liability to seizure. Whenever any collector shall have
reason to believe that the holder of goods on Thch
the tax has not been paid intends to noTa tae sam5
beyond the limits OF the State lately IN usureclio0,
and to eyade the payment of the tax ITO will sesze line
goods and take the necessary steps for heF aon1em
on, until the holder shall give bond, a7 hcreinai.or
prescribed for the transportation expectation 3 the
goods shall return the to the gssassQr and pay
the collector the amount of tax that As be found
due. In all cases in which a seizura shall be made
under these instructions, the department being me
formed of such seizure, will consider the and
tend such measures of relief as the facts shall Justify
In the States of Virginia, Tcnnessee ana L9uiBiaa.
collection districts some time since estabshets
with such boundaries as include territory IN which
has but recently become possible 10 enforce te laws
of the United States i'll those dstricts The ra1 lala
down above will be modified as to require the assess
mcnt and collection of the first take which become
due after the establishment of assessrnt divisions I'm
the particular locality Whenever assessments are ts
be made based upontransactions which NAV have been
carried in deprecated currency 70 viii be proper
for the assessor ascertain the amount the uc0HG
value of sales, receipts III lawiHi money p the
United States according to the best information Dee
obtain to the average value az sugu dcp-ariHp&
currency for the period covered by tae assessment TIE
duties upon cotton and spirits turpenJne arc by re-
special provision of the statute made PAYABLE hv ha
person in whose hands the articles art touNd g
officers of the internal revenue. With reference tU
those articles, therefore, the rule lail down will naG
apply, but assessments will be made wherever they are
found. Whenever any person holds as p purchaser
any articles which, under the internal revenue lavsm5v
be transported under bond and desires to lrlusDors
the any northern port place he nay apply
to the assessor to have the amount OF tax rIHHi
and determined The proper examination having Aacu
had the assessor will certify the amount Of dutig4
thereon to the collector and the collector wlll there
upon grant permit for their removal ner il eEeau-
ton of bond for their storage in bonded warehouse
such permit and bond being in the form rgHuira8 Ev
the regulations for the establishment o bonded ware
houses. On before the 10th da7 Of each month.
the assessor will transmit to the ofce Of internal rsve
nue. statement showing the amount @. duties tit5
certified during the month precedng, and the c0c7tor
will, before the same date, transmit descriptive
schedule of all bond thus taken by him u hc c9urss
of the preceding month What goods arrive in sns
northern port under such ransportatton bond unrr
permit issued by n collector of customs under tue
regulations of May ., 1865, they viii he received into
the proper warehouse established ugder la Internal
revenue Law in the district into which Che goods ats
brought, and the necessary certificate will he 77ua8
for the cancellation of the bond in The g4ne ntnncras
if the goods transported from another bonded
warehouse. Whenever any person assessed t-r 4 r.
eense, is found to have paid license tax t9 D spcraE
agent, appointed under the regulation Of s1c tgsr7
department. for commercial ntercoursc with nstrrns.
onary districts, the collector will ssIc icenaa a+
The year ending May l. 1866, and vii collect only zo
much may be due for the time Intervening Rtgc. the
expiration of the license issued by tba special a-aH
rhe amount assessed and thus left uacotcacd s,f Ns
.bated when the proper claim is presented 10 lIe -m
missioner OF internal revenue.
II. Meet Li OCH
Secretary OF The tgeasufr