Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1865-01-21
SATURDAY MORNING, JAN. q. 1865.
Assessing W. Collecting.

Assessing ". Collecting.
Our gentlemanly and accomplished Collect
or of Internal Revenue, Mr.. Moore. publishes
a communication in last weeks Democrat, in
answer to letter written to that paper by
DR.. Ostranaer, of Monticello. in which the
Doctor complains Of the hardship Of having
to pay an additional sum Of fifty per cent.
added to the original income tax assessed
against him, which fifty per cent. was inn
posed us penalty for not rendering aprompt
return according to notice given to him by
the Assessor in printed circular which he
had received. The letter of DR.. Ostrander
has been mislaid by the editor of the Demo-
crat, but he states the substance Of the letter,
according to his recollection, to be as follows {:
"The Doctor received circular notice
from the Deputy Assessor. some time last fall
requesting him to make return of his actual
iucome during the year 1868; without suffi.
GENTLY specifying in said notice how such r..
turn should BE- made up, and what particular
items it shonld contain. The Doctor soon af-
lector at Monticello, and told him he wac I'M
able to make return Of every item Of income
from his labor and profession during that
year. as he had kept no special account Of his
receipts during said period; that he had pro-
duced and sold some potatoes and other vege-
tables from his farm, and hao administered a
number of pills4o sick patients in the mean
time but to give the exact amount Of each
item was impossible. Mr.. Burbank replied
that he, Burbank, did not know how to get
at the matter, having no instructions in the
case. Doctor Ostrander called upon Mr.. Bur-
bank some two or three times afterwards, but
no satisfactory answer could be given. He
told the Deputy Collector he was willing and
ready to pay his tax whenever proper re-
ceipt vas given. and received promise that
no hardship would result from delay until a
proper understanding Of the form Of return
and receipt could be obtained. Contrary.
however, to this promise, the Doctor was in
formed by Mrs. Burbank, during the absence
of her husband, that instructions had been re.
ceivcd directing her husband to collect from
DIR. Ostrander certain specific sum, as in.
COME tax. adding fifty per cent. fine thereto,
as a penalty for failure to render prompt re-
turn according to notice given by printed cir.
cular previously alluded to. The Doctorpaid
the sum under protest and now asks by what
right or justice this fifty per cent. was added,
and'why he was required to pay it,"
Now the Collector, after informing the pub
lie tina: the Assessor lis alone responsible
for assessing the taxes and imposing said pen.
alties," and pointing out the legal remedy by
appeal through him to the Commissioner Of
Internal Revenue, "who renders final judg-
ment," graciously communicates AS follows:
','4I confess that, fearing considera! dissatis.
faction with the imposition Of the fifty pei
cent. penalty above referred to. ana having
my own views about the wisdom and legality
of such proceeding, took the responsibility
of communicating, both by letter and tile.
graph, with the U. s. Revenue Agent at San
Francisco, in regard to the matter, and he in
response informed me: LEI, That the respon.
sibility of assessing and imposing said penal
ty rested entirely with ths Assessor. and tina,
my duty was confined to collecting"
Now although Mr. Moore informs NJ that
h had his own views about the wisdom and
legality of such proceeding" b Leaves - in
the dark ~ to what those views were. and what
proceedings he alludes to otherwise than q
we infer them from what be gives - the en-
sw~r of the III. s. Revenue Age.t 1t Son
Francisco in regard to 10 meter. Who IN.
fsrmed ne" says Moore. " Let. That ths ~
posSbilisy Of assessing and imposing said
penalty rested entirely With shs Asssssoe. and
that ny dsty rss o~.fsel 10 osilersis<- IS
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