Evansville daily journal. (Evansville, Ind.) 1863-1866, 1865-06-27
( TREASURY DErARrHENT.I


u
Section forty-six Of. thegK KaterEAF ftRfs
enue act, approved June 81, 1864, pro. pro-
vides that whenesef the edthofity 6f Abe
United shall hAyAgbeep Ie-estab hshed in
any Stats where the execution of the
laws had pfeSiousg been in possible, lhs
provisions al, iha act shall be pat i'm
force in sach, State, with such modificaa
ton of inapplicabie reguiationsin in reeafd
to assessment, levy, time aud manner of
collection, as may be directed by the
Department, without MaIYihg in an y y-ds.,
gree the rights of the cGoyernment in
respect to taxes that have heretofofe ac-
crued, orassaming To exouerats the tax.
payer from his 'legHl responsibility for
sach taxes..--Tha- -DepaEtmant- -dOas- moi,
deem It advisableAe1 mast Stgpgegent
upon their payment, SO Tar as they were
payable prior to the establishment Of g
collection district enbraeing the teFri-
tory in whieh'the taxpayer resides. But
Assessors in 'the several collection die
iricts recently established in the. States
lately in,. .iosaIreetiSnl are Directed 10
require returns and make Assessments
for the several classes or taxes for the
6Fstis 6Fss resuizs ~ d Shcka tGT TsgoHssg
due after the establis shmentrof the,dis-
trict; that is TO saYs al thsa Aesssaa lg1ia-
assessed upon me iticoins 81 ne year
| 1864, inasmuchr as theatax for tbas year
is due upon the 3oyh day efI Jupe subs
I.seanaptly to the establishment Of the
district. All persons. found doing any
| L.. o. Gomfafawwk.tsA EnaummN
required, will be assessed for the
I proper license from the 6rst day Of the
month in which the district is estabhsh-
ed. Persons engaged in any business
for which monthly or quarterly retutus
are required 70 be mede, win be assess
| ed for the mouth OF, r,quarter for whieh're.
turns should De made at the first return
\ DAY after tha establishment -ofs-ahe dfa-
/ trict, andsthes sane principles wili apply
10 those taxes which lsre payable st az;
ferent periods a manufactured of kn-
.bacco, for instanees inaaydistFict estA6L
lished- after the lsta and before The 2LRh
day of May, viii be assessed uPop bis
sales fof the month'cf April 'When suy
lmanafaetured articles are foupd in The
haAds'of purchaser, and It is shown tc
1.-the sa4isfactioa ufEthe. asseesoF h8t tha
goodxwere actually Rcldsand passed OBJ
aaof tbsl hands of. the mapufactnreF before
the com ommencement OF the period for
\ which he 10 properly taxable, the articles
i will not be subieot se-tEx ID .tEg BKndt
| of such purchaser, hnless trenspssteG
~ beyoud the limits of the States lately In
insurrection. The holder of Anyiistin
! ed spirits, manufactured tobacco. seI
h other article which is liable Co seiEa are
I'd account Of the absence Of inspeciior
marks may present to the assessor ths
4 evfdence that the articles 10 bis hArds
or under the circn instances which obtain
in The particular eases are now subieel
to tax, except as above stated. And, u
2 ihe assessor il satisfied, he will cause
the packages to be 50 usrked that they
bility OF seizure. Wheuever anYf fcollec
tor shall have reason to believe that thu
; holder of any goods es whiehthez tai
has not been paid, intends to remoy.
the same beyond theilimits'of the State
=. lately in insurreetioD, and TO eTsde tb.
pay ment of the tax, be viii seize tn,
( goods aud take the necessary atepa fo
{ their condemnation, unless the holds
shall give bond, ssherstnanes pssserib
I'd, for Ihe transportation or expectation
/. of the goods, or shall return the sam
10 the Assessor, aud psyssto II
, Collector the amount of star tha
A shah be found due. In all case
\ ID which . seizpge shall -ha. .mada. .anda
: these Instructions, the pfPs atne9A q
being informed Of saeh siznra, vii con
sider the case, and extsad euch nees
uts Of relief Is ths facts, shsnl justly
In sha State ef Virginia, Tsnnssass ani