The New York herald., 1865-06-23

TREASURY DEPARTMENT, June Fl, 1860
Section 30 OF the Internal Revenue act approved June
30 1864 provides that whenever the authority OF tho
United States shall have boon reesabshed in any Stafe
where the execution Of laws had previously been i'm
possible the provisions OF the act shall be put in foroc
In such State with such modification OF nappicabc regu
latons in regard TO assessment levy, time and manner
Without waving In any degree the rights Of the govern
ment In respect that heretofore accrued
sponsibinty for such taxes the Department does not
deem IL advisable IN insist at present upon their pay
ment far as they payable prior 70 the establish
mont Of collection district embracing the territory In
which the taxpayer resides.
But the assessors In the several collection districts
recently established In the States lately In nsurrection,
directed 10 require returns and TO make
for the several classes OF taxes for the appropriate legal
period preceding the first regular day on which Ax
becomes due after the establishment OF the district that
s To say the several districts In question The proper
will be assessed upon the income OF the year 1894
as the tax 1r 'h year aIs npon .ne ef hc
district All persons found doing business for which
license required will be assessed for the proper license
from the first day Of the menth in which the district 10
established Persons engaged In any business for which
monthly quarterly returns required TO be madc
will be assessed for the month or quarter tor which re-
establishment OF the district and tho same principle
will apply TO those taxes which payable at different
periods.
manufacturer OF tobacco for instance In district
established after the LIST and before the Goth day OF May
will be assessed upon his sales for the month OF April
When any manufactured articles found In the hands
OF purchaser, and Is shown the satisfaction OF the
that the goods actually sold and passed
OF the hands OF the manufacturer before the
mencement OF the period for which ho properly
able the articles will not be subject In the hands
OF such purchaser unless transported beyond the limits
OF the States lately In nsurrecton The holder OF any
distilled spirits, manufactured tobacco, other article
which s liable 10 seizure account OF the absence Of
inspection marks may present TO the the evil
dence that the articles In his hands OF under the cir
Cumstances which obtain in the particular case, not
subject to tax, except az above stated; and II tho
SCISSOR satisfied he will cause the package TO be
marked that they may bo identified and sold without la
biity 10 seizure.
Whenever any collector shall have reason TO believe
that the holder OF any goods which the tax has moi
been paid intends 10 remove the same beyond the hm
OF the states lately nsurecton and TO evade the pay
meDt Of The tax, he will seize the goods and take th
necessary steps for their condemnation unless the hode
shall give bond as hereinafter prescribed for the trans
portaon expectation Of the goods or shall tn
same 20 the assessor and to the collector the amour
Of tax that shall be found due In all cases where
seizure shall be made under these Instruction. the De
partment, being Informed Of such seizure will con
slider the and extend such OF relief
facts shall justify. In the States Of Virginia TENNESSEE
aud Louisiana collection districts some time snc