The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1865-07-03
INTERNAL REVENUE IN THE
SOUTHERN STATES.

,he collection of Internal Revenue in the South
eya States
TREASURY DEPARTMENT, June Il, 1865.
Section forty-six OF the Internal Revenue
Act. approved June 80, 1864, provides that
sbsnever the authority of the United States
shall have been re-estabisned 10 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 modif-
eaton Of napplicable regulations 10 regard to
assessment, levy, time and manner of collection,
As may be directed by the department, without
: waving in any degree the rights of the govern
ueut IN respect to taxes that have heretofore
accrued or assuming to exonerate the tax payer
n from bis legal responsibility for such taxes. The
DEPARTMENT does not deem it advisable to insist
upreSent upon their payment, so far as they
we're payable prior to the establishment of col
:ctioD district embracing the territory in which
The tax payer resides. But assessors in the
several collection districts recently estabiished
% the States lately in insurrection, are directed
10 require returns, and to make assessments for
the several classes of taxes for the appropriate
legal period preceding the first regular day on
which tax becomes due after the establishment
Of the district; that is to say in the several dis
upon the income Of the year 1864, inasmuch as
the tax for that year is due upon the 30th day
Of June subsequently to the establishment of
the district. All persons found doing any bust
ness for which license is required, will be ass
essed tor the proper license from the first day Of
the mouth in which the district is established
Persons engaged in any business for which
monthly or quarterly returns are required to be
made, will be assessed for the month or quarter
Tor which returns should be made at the first
return n-day after the establishment of the dis
,rcs, and the same princi pie will apply to those
taxes which are payable at different periods. A
manufacturer of tobacco, for Instance, in dis
rct established after the lst, and before the
1 20th day of May, will! be assessed upon his sales
for the month of April When any manufac-
1 nred articles are found in the hands of pur-
chaser and it is shown 20 the satisfaction of the
l assessor that the goods were actually sold and
passed out of the hands of the manufacturer be-
y tore the commencement of the period for which
Y he is properly taxable, the articles will not be
subject to tax in the hands of such purchaser
unless transported beyond the limits of the States
/ lately in insurrection. The holder of any dis
titled spirits, manufaotured tobacco, or other ar
cIe which is liable to seizure on account of the
/ absence Of inspection marks, may present to the
assessor the evidence that the articles in his
hands, or under the circumstances which obtain
10 the particular case, not ject to tax ex-
cept as above stated And if the assessor is sat-
ls6ed, he will cause the packages to be so mark
. ed that they may be identified and sold without
liability of seizure. Whenever asy collector
" @shalI have reason to beleve that the holder of
v any goods on which the tax has Pot been paid
intends to remove the same beyond the limits
OF the States lately in insurrection, and to evade
'he payment of the tax, he will seize the goods
= anG take the necessary steps for their condem-
nation, unless the holder shall give bond, as
hereinafter prescribed, for the transportation or
#exportation OF the goods, or shall return the
same to the assessor, and pay to the collector
8 The amount Of tax that shall be found due. In
ii all cases in which seizure shall be made un-
der these instructions, the department, on being
# informed Of such seizure, will consider the case,
and extend such measure Of relief as the facts
shall Justify. In the States of Virginia, Ten
nessee and Louisiana, collection districts were
some time since established, with such bounda-
y rles as to include territory in which it has but
recently become possible to enforce the laws Of
" tie United States in those districts. The rule
= laid down above will be SO modified as to require
= the assessment and collection of the first taxes
ii which become due after the establishment of
assessment divisions in the particular locality.
# " hcneVer assessments are to be made, based
upon transactions which may have been carried
on in deprecated currency, it will be proper
al ior the assessor to ascertain the amount of the
income, or value, or sales, or receipts, in lawful
money of the United States, according to the
E 5est information which he can obtain as to the
average value of such deprecated currency for
lie period covered by the assessment The
'otea upon cotton and spirits Of turpentine,