New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1865-06-22

Collection Of the Revenue I'm Lasei y Re
beIlieus states-Paymens Net InsisseA
on under Certain Circumstances-Ths
Duties Of Asssssers-Incenes fer 1851
to be Taxed-Taxins from . Cer'ais
.Day-The Absence Of Marks-virg iais,
Tennessee aud ACKNOWLEDGEMENTS
Curreney-TFanspersa under Bend
Payments % q Special Agent.
Special Dispatch to The N. Y. Tribune.
WARRINGTON Wednesday June g. 1915.
The following important order was issued To-
day. 49,
TREASURY DEPARTMENT June 81, le1'
Section 46 Of the Internal Revenue Act approved
June 30 1904 provides that whenever the authority OF
tie United States shall have been resstablished In an!
State where the execution of the laws had previously
been impossible, the provisions Of the Act sha'l
be put in force in such State with snce
modification Of inapplcable regulations in regard TO
assessment levy time and OF collection a may
be directed by the Department. Witboas
waving in any degree the rights of the Government In
respect TO taxes that have heretofore accrued or a.
sumng to exonerate the taxpayer from his lesa! rec
sponsbiiiy for such taxes the Department does nos
deem It advisable 10 insist at present upon
their payment so far Is they were payable pr''r
TO the establishment of collection district embracing
the territory IN WIcn the ~
SCISSORS in the several collection districts recently essb
shed in the States lately in insurrecton are directed
~ 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 d
the district that lis say in the several districts ia
question The proper tax will be assessed upon the
income Of the year 1864 inasmuoh the tax for that
year is due upon the 3oh day OF June subsequently
the establishment Of the district All persons fouai
doing any business Nor Iwhch license Is required will
assessed for the proper license from the lt day OF tho
which the District Is established. Persons
gagedln any business for which monthly quartely
turns required to be made will be assessed FOR the
month quarter for which returns should be made at
the first return day after the establishment Of the Dis
trct, and the same principle will apply to thoss
taxes which are payable at different periods.
manufacturer of tobacco for instance in District
established after the LIST and before Goth day Of
May will be assessed upon his sales for the month Of
April When any manufactured articles are found in
the hands Of purchaser. and is shown to the salts
faction Of the Assessor that the goods actually
sold nd passed OF the hands Of the manufacturer
before the commencement of the period for which he
is properly taxable. the articles will not BE- subject
to tax in the hands Of such purchaser unless
ported beyond the limits Of the States lately in nsur-
rection. The holder OF any distilled spirits msnuso-
tured tobacco. or other article which is liable TO
seizure on account OF the absence of inspection marks
may present TO the Assessor the evidence that tue
articles in his hands or under the circumstance. scs
obtain in the particular are not subject 10
tax except as above stated and il the Assessor 5 AZ
ised he will the packages 20 be 80 marked that
they may be identified and sold without .shil-
Lii.
have reason to believe that the holder st any
goods on which the tax has not been paid
intends to remove the same beyond the lrit, OF
the States lately in insurrecton and evade th' oy
ment Of the tax he will seize the goods ard rake rhs
necessary steps for their condemnation, unle,, tas
holder shall give bond as hereinafter prescribed or
the transportation or expectation OF the gcod, ,h,
return the to the Assessor. and po, 20 Tho
Collector the amount of tax that sha. be- found da,
In all cases in which seizure shall BE- made Iner tese
instructions the Department being Informed OF ,uch
seizure will consider the case. and extend such meas
ure of relief rs the facts shall justify. Ia the >tae, u
virginia Tennessee and Louisiana collection dhte's
were some tune since established with sgch noulla,
AS 10 include territory IN which IL has bu' recently
become possible to enforce the laws Of tue laitei
States in those districts. The rule laid dow above H
be so modified require the assessment and coffee
ton of the first taxes which become du' aer me :,
adjustment of assessment division, in the particular
locality Whenever assessments 10 be made based
upon transactions which may have been carried "u as
deprecated currency. ii will be proper for the A',r
10 ascertain the amount of The income var s,es
or receipts In lawful money OF the Unrcd >lat"s tc
cordng the best information he can ob ln A. -
average value " such deprecated currency of rae ~
Rod covered by the The duties upon c,.
ton and spirits turpenue are. By special pfo' '''n
of the statute made payable ~ the psr.on
In whose hands the articles are trI
found by officers of the Internal Revenue WIN refer
ence to those articles therefore the rule LAID ion viii
not apply but assessments will be made wherever they
are found Whenever any person holds. as apurchaser
any articles which, under the Internal Revenue avs
NAV be transported under bond, and desire. tans
port the same to any Northern port pase b,
may apply to the Assessor to have the amount
of tax ascertained and determined The progoI
animation haYng been had, the Assessor viii osfio