Ellsworth American. [volume] (Ellsworth, Me.) 1855-current, 1865-02-10
TREASURY DEPARTMENT,
Office of Internal Revenue,

Washington Jan. y, 1860.
Complaints continue to be received as
this Office that many persons liable to in.
come tax fail to make, full returns. Those
complaints have become SO gcnersl that I
deem it duty owe to the public sst.
vice to call the attention Of Assessors to
the subject, that they may exert the me-
cessary diligence to remove, if possible,
the cause.
Any taxpayer who renders untrue re-
turns commits triple offence: first,
against the country 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 civilly and GRIMM
ally, and which demands for the sct .
doubling Of the debt as recomp ,nse and
punishment for the crime as retribution!
Erroneous returns are due sometimes
to Ignorance, sometimes to carelessness and
inadvertence, and sometimes, also, to !
deliberate purpose to defraud the Govern
ment. When their correctness is sus-
pected, assistant Assessors ought not ID
hesitate to make the necessary inquiries;
iii order 70 ascertain. the truth. Other.
wise their duty is not performed. ..
Delicacy under such circumstances
must be laid aside, and respect for wealth.
influence, or social position must yield to
the higher obligations Of official RESPONSE.
bility. Honest men when properly inter-
rogated will not in general refuse to afford
satisfaction to Government officers, and
the dishonest should not be suffered to es-
cape under pretence Of sensibilities too
nice to endure disreputable imkutation
without offence. A cheerful submission
to proceeding which due execution Of
the law requires, is demanded in times
like these equally by patriotism and good
sense, and an appeal to those possessed Of
such qualities will seldom fail to produce
the desired response. If any errors are
believed to exist, it is not necessary to
assume, in the first place, that they have
been committed wilfully but, on the
contrary, it may be we'll to advise tho
taxpayer to amend his return, and to ac-
cept it if he avais himself of the oppor-
tunity. If he refuses to do so, section.
14th Of the late act authorizes mode Of
proceeding which, if vigorously pursued.
will evisccrate the truth.
Taxpayers who are not cogriSant Of
their responsibilities ought to be informed
of them, and these who are unable to
make out their returns, ought to be kind.
ly instructed and assisted by the assistant
assessors but wilful and incorrigi5le Of.
tenders should be made to recognize the
power of the law in the prompt and sure
visitation Of its penalties. Let assistant
assessors understand that it is their bust.
ness not merely to take returns, but to
ascertain whether they are correct, and
when they have reason to believe them
incorrect, to act as already Indicated
| When an increased assessment is sworn
down untruly, the case should be reported
to the assessor, who should, when probs.
Bile cause appears, institute an investiga-
tion, and make it searching and thoroug
A false return, even though accepted
without alteration and the tax paid, has
no binding effect on the Government
| W ucu tuc lEduu Is uiSCUNCTCu, Tue aSSISts
ant assessor may make the proper in.
crease, and if the taxpayer shall swear
down the assessment on the increased re-
turn, he may be proceeded against for the
perjury; or, which is the better way, in.
stead OF the incrcuse being made. an in
vostisa,ion may be had under section IA.
the just amount Of the duty ascertaincd, i,
and an hundred pc: cert added to it BY
way Of penalty.
If an assistant assessor is destitute Of
the needed intelligence or vigor, his place
ought to be speedily supplied by one bet
ter fitted for it, and if the number of as
sistant assessors appointed is not sufficient
to work the district, the fact should be-
communicated at once to this Office.
The special income tax, if fairly as
sessed and collected, viii produce more
than thirty-ive millions Of dollars. Il
depends Oh the assessors and their assist
ants mainly whether the expectations of
the del artment and the country, on the
subject, shall be realized or disappointed.
Very respectfully,
JosEfH ]. LEWIS,