Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1865-01-27
FALSE AND ERRONEOUS RETURNS OF TAX
PAYERS.
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
WASHINGTON, Jan. 9, 1865.


Complaints continue TO be received at thi
ofice that many persons liable TO income tai
fail to make full returns. These complaint
have become so general that deem it a duty
[ owe to the public service TO call the atten
tion of the assessors 10 the subject, that they
may exert the necessary diligence to remove
1 if possible, the cause.
Any taxpayer who renders untrue returns
commits triple ofense: first, against the
country which he defrauds; secondly, against
his neighbor, whom be Injuries by casting up
on him larger share of the public burthen
than he ought to bear; ard, thirdly, agains,
the law, which is violated both civily and Grim
iRalIy, and which demands for the act doub-
! ling of the debt as q recompense, and punish
ment for the crime as a reIribution
Erroneous returns are due sometimes to ig-
norance, sometimes to carelessness and mad
vertence, and sometimes, also, to a deliberate
purpose to defraud the Government When
their correctness is suspected, assistant asses
sOrs ought not to hesitate to make the neces-
sary inquiries, in order to ascertain the truth.
Otherwise their duty is not performed
Delicacy under such circumstances must be
laid aside, aud respect for wealth, influence,
or social position must yield to the higher
obligations of official responsibility. Honest
men when properly interrogated will not in
general refuse to afford satisfaction to Govern
ment officers, and the dishonest should not be
suffered to escape under pretence of sensibili-
ties too nice to endure disrepHtable imputa-
ton without offense. 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 re-
sponse. 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 well 10 advise the
taxpayer to amend his return, and accept it if
be avaiis himself of the opportunity. If be re-
fuses to do so, section 14th of the late act
authorizes mode of proceeding which, if vi
gorously pursued, will eYiseerate truth.
Taxpayers who are not cognizant of their
responsibilities ought TO be informed of them,
and those who are unable to make out their
returns, ought to be kindly instructed by as
sistant assessors; but wilful and incorrigible
offenders should be made to recognize the pow
er of the law in the prompt and sure visitation
of its penalties. Let assistant assessors under
stand that it is their business not merely to
take returns, but to ascertain whether they
are correct, and when they have reason to be-
lieve them incorrect, to act as already indicat-
ed When an increased assessment is sworn
down untruly, the case should be reported to
the assessor, who should, when probable cause
appears, institute an investigation, and make
it searching and thorough.
A false return, even though accepted with
out alteration and the tax paid, has no bind
ing effect on the Government. When the
fraud is discovered, the assistant assessor may
make the proper increase, and if the taxpayer
shall swear down the assessment on the in
creased return, he may be proceeded against
for the perjury, or, which is the better way,
instead of the increrse being made, an investi-
CATION may be had under section IA, the just
amount of the duty ascertained, and an hun
1red per cent added to it by way of penalty.
If an assistant assessor is destitute of the
Deeded intelligence or vigor, his place ought
70 be speedily supplied by one better fitted
ror it, and if the number of assistant as
SCISSORS appointed is not sufficient to work the
district, the fact should be communicated at
,nce to this Office.
The special income tax, if fairly assessed and
will produce more than thirty-fve
millions of dollars. 1t depends on the assess
)rs and their assistants mainly whether the
expectations of the department and the coun-
ry, OF the subject, shall be realized or dis |
appointed.
Very respectfully,
JOSEPH J. LEWIS.