, 1865-06-25

AEIAsCAa DGfARz4EST, Juno Fl, 1865.
Section 20 Of the Internal Revenue Act,
ever the autto,ity of the Quilted States shall
haye been rces.ablIshett Ia anY State where
tic execution Of the laws had rreyiousiy
been impossible, the provisions Of the Act
shall he put In force In such Stste with such
mcdlhcation Of inapplicas,1e regulations in
regard to Gssesentnt, levy, time aud mauner
OF collection Us may be directed By the De-
The rights Of the Government ia resnect to
taxes that havc heretofore accrued, or assun1-
Ing to e1ouerasc the taxpayer from llla LEGAL
responsibility for sueh taxcs, the Department
docs 1qt deem 1t advisable 10 insist at pIet-
ent upon their payment, SO far as they were
paya1le Rtiof 10 me establishment Of COL
lection district embracing the territory In
which the taxpayer acs!dts- But asse ssors
In the several collection districts recentlr
established In the States lately In iustrrec-
tlon are d!1ectcd to require returns, and to
make assessments for the several classes Of
taxes for ihe appropriate Legal period precsd-
ing the FIRST regular day on which lax be-
eomes due after the establishment OF The dis.
tt5ct, that Is to say in the several districts In
question.
The r;..cner tar will be aeseseed upou the
income Of the year 1864, inosmu.h as Tic tax
for that year is due upon the 9Oth day Of
June, euhsequtntly to the establishment OF
the. district. All persons found doing aQr
huetness for which license is required viii
1st day Of the month in whIcl, the district is
established. Persons engaged In any business
fer which monthly or quarterly returns are
required to be made, Will be assessed for the
month or quarter for which returns should
be made At the fiat return day alter The es.
ta6llehment Of the distsict, ard the same
payable at different periods, 4 1nanalsctue. mr.
er Of tobacco, for instance. in a Dis
trict established after the ist and be.
fore the 10th day Of May VIII be as.
ssssed upon his sales for the month Of
April. When any manufactured articles are
shown to the satisfaction Of the Assessor tbat
the goods we're actually cold and passed ont
OF tie harls Of the manufacturer before the
cppmencement OF the Period for which he Is
properly taxable. The articles will not be
subject to tax IN the hands Of sucb purchaser,
Sfates lately IN Insurrection. TIE holder @ OF
any distilled spirits, manufactured tobacco.
or other article which Is liable TO seizure or
account Of the absence Of Inspection marka.
may present to the Assessor the eyideace
that the articles IN bis bands, or under the
circumstances which obtain In the plrf{e1tar
case, are rot subject to tar, except as ab3Te
stated; and II the Assessor Is satisfied. he
will cause the packages to be 50 marked HAL
they may be identified and sold without lIa-
bltty to seizure. -.
Whenever any collector sha1l have reason to
belttTe that the holder OF any goods on which
the tar has not been paid intends to remove
the zane beyond the limits Of the States late
II In Insulrection, aud to eyade The nayment
If the tat, he Will seize the goods and fake
the Necessary steps fur their condemnatinn
unless the holder thall give bond. as brrai11,
after prescribed, for the Transportation orev:
portation of The goods, or shall retnrn the
fame to the Assessor, and pay to the c71lec.
tor the amount Of tag that shall be found
due. In MI cases In which seizures shall he
made under these Instructions The Denart-
ment, on being informed Of such ssizurs' Viii
consider the case. and extend such messn-es
Of relief as the facts shall iustifr.
In the States Of Virginia, Tennes,.o and
Louisiana collection districts were som lime
since established. With such boundaries a. to
Include territory In which It laa but rrcenly
become possible to enforce the laws Of the
United States in those districts. The ruie
laid down sboye will be 60 nodded as to re.
quire the assessment and collection Of the
1rst taxes, which become due atter the estab.
1iebmcnt ofassessmeot divisions In The par-
ticular locality.
Whenever assessments are to be made.
based upon transactions which NAV have bacu
carried on In adepreclated currency. It will be
proper for the Aese:sor to ascertain The /
amount Of the Income or Talue OF sales or re-
cetpts IN lawful money Of the United States, !
according to the best Information he ean OBJ |
tain as to the average value of such deprecIa- |
ted currency for tho period covered bv the