The Tiffin weekly tribune. (Tiffin, Ohio) 1859-1868, 1865-02-02
Circular Concerning the Duties Of
Assessors and Assistant Asses
sors in Respect to Felse and Err
roneous Returns Of 1'ax-Payers,
TRgAsuRY DErANnkSr,
1lrfcE % INTERNAL REvESuE,

TRsAsuRY DErARgMKNT,
OlrrcE % IsrERsAL REvENuE,
wAsHtSoros. Jab. .. 1865.
Crmplaint. co,diuuc 10 be received nj
this rthce hat many persons liable to in
enfnr TAX fail L. ,,,kKc full returns. Thoss
complaints have % S-sne a. general that
deem I duly owe IT, no public ser
vice to call the plteniion OF ns.ossor. 10
The subject, tlui they may exert thD nee.
essary dl.igAce t. remove, " possible.
the cuusc.
Any tax payer who renders unlrus re-.
turns commits n triple offence; firs,,
against ne country which hc dcfrauds
secondly, against his neighbour, whom he
iniurp hy c,sting upon him lIrger shors
oi tie pubic burden than he ought to
brc': anc, thirdly, against tho law, which
iSyiul,,ed both clVilly aud crlninally
al which demands for the act doub.
Mg OF tho debt us recOmpcng, ond
puniehmcnl for the crimc as rttribu.
ton.
Erroneous returns arc duo spmetimes
TO iguornce, sometimes 10 resncssncss
aud inndve?icnce, aud sometimes, nlsp,
TO a dellgralc NLpusi b. dtfnud the
pVNc'"m w bAlIH toitKntes
is suspected, as0tAnt aiafssurs Nu<ht
not To bcsitare 10 make the rlpccssaryts
qulries, In ordfr 10 ascertal~ Tho truth
Othcrwisr ihcir duty is not performed.
pelieacy under such circumstances
must ne laid aside, anu respect Tor wcnltb,
influences, or special position trust Weld
ta tue btgli,r obligations Of official re.
sfousibiliip. HOncst1nen whom properly
interrogated will not in general refuse TO
aillrd fatisfaciion u Government ofi ,crs,
aud the dshoHest should not be suffered
to escape under tho prrtcnce Of senslbil.
ties too nice 10 endure dnroputnbll
impu'utiUn without uGtpcc. A chctrr,l
submission 10 \ prUccedinV shich a due
execution Of the law requires, IL demand
cd in times like these equally by patriot.
ism and good sense, and nm npFcPl tu
hose possessed Of such qualities will sci.
dom fail tp produce the desired res ponse.
| any errors ure believed tU ,xist, il IL
not necessary to assume, IN the first
place, that they huvs been committed
wiliuliy; but 0n The contrary. IL may br
wen to adyss The, The ,"xpRv6G SSyspIs GTc"I si.1 ,
.'lf of,h opportunity. Ifho refuses TO
~ 0Ns h'N'lVu lflU W lU' lulo utl
authorizes u mode OF proceeding which,
fyigorou'y persucd, will c,iscerots the
ruth.
Taxpayer who,arc az oognizlnt OF
heir responsibilities ought TO be- informs,
ID OF Them, ana those who are unable 10
mako out their returns ought t. be-
Nndly instructed aud uesistcd by the
assistant rssessors; but willul aud iscor.
lg BILE uiftnGcra should b. made to rc.
'ogEize the power of the lnw In the
'romp, aud sure visitation OF It's pcnul.
les. Lot assistant assessors understand
hat II u their business rot msrcly 10
uakScturns, but tn ascertain whether
he ere coscct, nrd when they have
t"soh to believe ,h'nDncoraft, to net
. Yre1dy indicated. Wncsan incrcns.
d'ssesmcnt IL sworn down unsHr,
ic case should be report d - the us.es |
", who Should, when probable cause
. years institute an investigation, aud
he Il searching aud thorough,
a false return, even though accepted
H. Iout ultcration aud the tax paid, has no
ndirg Effect on the Guvernmen,.-l
Then the fraud Is discovered, the assist
At asse ssor may make the proper in. |
'easc, NJ 4 II the tax payer shall swear
own the hssessmunt ON tho increased
turn, he m,y b. proceeded against for
le perjury; " iich is the better way, in
pad ul tli1 inc ease being made. an in
may / o had under section Ii,
e Just amount nl the duiv, n.ra,i-i.,--
II hundred per cen . aduru " " NY way
penalty,
il an assistant ASSESS VI il destitute Of
0 needed intelligence Ur vigor his
ace ought to be speedily srpplied by
10 better fitted for Il, aud Ia tho number
assistant assessors nppoin ted ~ not
hicicnt 10 work the district, the ia I
uuld be communicated nj once to this
icS.
The special income tax, il fair y 6e'
sscd aud collected, will produce mc,e
an thrty.Gvo millions Of dul,ars. 1t
pcrds on tho assessors aud their ass 'ct-
is mainly whether the txpe,tilion of
C department. aud the country, on II Q
bjcot, shall be realized or disappointed. !
Very Respectfully, /
JOSEPH J LEWIS,
Commissioner.