The Baltimore County union. [volume] (Towsontown, Md.) 1865-1909, 1865-02-11
Income Tax.

The time will soon arrive when the Assistant
U. S. Assessors will place in the hands Of those
liable to pay income tax, the blank forms which
they are TO Gl up, and return under OATH
These forms viii be easily understood; if any
should fail to understand them, they should in
Qurc and examine the law so that they can fill
them up correctly. II isintendcd that the re-
turns Of Income Tax for lsC4 shall be more par
ticular than those heretofore made, and that
none who are liable shall escape.
The following is part Of IL circular which has
been sent to the different Assessors by the Com
missioncrs Of Internal Revenue, and we see no
improperly in placing it before the public:
"Any Taxpayer who renders untrue returns
commits triple offence first, against the coun-
try which he defrauds secondly, against his
neighbor, whom he Injuries by casting upon him
larger share Of the public burden than he ought
to bear; and, thirdly, against the law, which is
violated both civily and crimnaly, and which
demands for the act a doubling OF the debt as a
recompense and punishment for the crime as q
retributon."
"Erroneous returns are due sometimes to care
lessncss and nadvertence, and sometimes, also
TO deliberate purpose to detraud the Govern
ment. When their correctness is suspected, as
SCISSORS 0nght not to hesitate to make the neces
sary inquiries in order TO ascertain the truth
| Otherwise their daty is not performed
"Delicacy under such circumstances must b'
laid aside and respect for wealth, influence, OIL
social position must yield to the higher obliga
tions Of official responsibility. Honest mer
when properly Intercepted will not in genera
refuse TO afford satisfaction to Government off
GERS and the dishonest should not be suffered t.
escape under preence of sensiblities too nice Il
endure a disreputable imputation without offence
| 4 cheerful submission to u proceeding which {
due execution Of the law requires, is demanded
in times like these equally by patriotism ant
good sense, and an appeal to those possessed o.
such qualities will seldom fail 10 produce the de
sired response. If any errors are believed to ex
| ISL it is not necessary to assume. in the frs
| place, that they have been committed wilfully
but, on the contrary, it may be well to advis
| the Taxpayer to amend his return, and TO accep
it If he avals himself Of the opportunity. If HI
refuses 10 do so, section l4tf 'of the late act au
thorizes a mode Of proceeding which. if vigor
ously pursued, will arrive at the truth.
| tTax-payers who are not cogniZaut of the
responsibilities ought to be informed of them
and those who are unable to make out their re
turns, ought to be kindly instructed and assisted
by the assistant assessors but wilful and incor
rioiLe offenders should he made TO recognize til
power of the law in the prompt and sure visit
ton of its penalties let assistant assessors I'M
derstand that it is their business not merely t.
take returns, but to ascertain whether they ar
correct aud when they have reason to believ
them incorrect, TO act rs already indicated.
| A false return, even though accepted withou
alteration and the tax paid, has no binding effec
on the Government. When the fraud is discov
cred, the assistant assessor may make the prope
Aincrease, and if the taxpayer shall swear dow
The assessment on the increased return, he ma
be proceeded against for the perjury.