, 1865-06-26

3EEAsERf DRrARTXEST, jun st, 1853.
Section 46 Of the internal Revenue Act,
ever the authority Of the Uoited States sbail
have been re.estahlished In any Stats wheTe
tie execution OF the lnWs hud nrev;onsiv
been impossible, the provisions Of thg Act
Shall DC put in force In such State with snch
1aola moa,aea.ion s or napplleable regulations in
OF collection as may be directed bY HE De.
paftment* Without waving iu auy deorze
t1e T1ghts OF the Government in tespect tn
taxes tEat have heretofore :crued, Or assuua
ing 70 exonerate the taxpayer from his legal
responsibility for euch taxes, the Deuartnaent
does not deem 1t advisable to insist as % nrcs.
ent upon their payment, so far as they wera
parable prior TO the establishment Of co1.
lect1on district embracing the territory in
Ehieh the taxpayer resides. But asse :sors
IN TIE several collection districts recently
established In the States 1ately In insurrec-
ton are directed to rrquire returns. and to
make assessments for the several cIassas n
taxes for the appropriate lsgat period prccsd
ipg the tfst regular day On which tax be.
| etmes I ane aiter the establishment OF the di5-
| question. 43''''e'' ~
The proper tax will be assessed upon the
income ot the year 1861, fnasmu:h as the tax
for that year Is due upon the 30th day Of
June, euasequs ntly to the establishment Of
nusines: fer which license is renuired viii
6s assess. or the proper license Irom tbs
lst day OF the month In which the district a.
established. Persons engaged In any business
lot which monthly or QuAstec1y returns are
: CURED 10 By made, Will be assessed for the
DC nade ct the first return Iay after the -
tahliehmtnt Of the dlstsiet, and the sane
principle Tl1 apply to those taxes which are
payable at different periods. 4 mauutac,ur-
er OF TOBACCO, for instance. Ia Dis
ta fr,et . established 9ds af:er the 1st aud BE-
sessed npon his sales for the month Of
april. When any manufactured a,t;clss ara
1sund in the hands Of q purchaser, and It ia
shown to the satisfaction Of the Assessor that
re goods we're actually sold and passed out
commencement OF tho period for which he ia
properly taxable: the arttses will not be
subject to tax In the handt Of such purchaser
gnlcss transported beyond the limits Of the
states lately In lnsurrectfon. The holder of
my atslnied spirits, manufactured tobacco,
or other article which Is liable to sefzure a.
account Of the absence Of inspection marks
may present to. the Assessor the e7idence
mat the articles in his hands, or under the |
circumstances which obtain In the particrier
case, are not subject to tar, except az ah,Ye
saa!ea @ a1d II the Assessor Ia satisfied, be
Enl GAUGE the packages to BE- so marked that
they may be identified and sold Without In.
bflity to seizure.
Whenever any collector shall hare rnascn n
believe that the holder Of any goods on which
the tax has not been paid intends to remove
the same beyond the limits Of the States late.
of tie tax, he Will seize the goods aud taEe
the necessary steps for their condemnation.
nnlees the holder shall give bond, as herein.
after prescribed, for the transportation o-ex.
poEiatioan ~ o. The goods, Or shah return the
tor the amount Of tax that shall be f,nnd
dne. In all cases In which seizures shall h..
made under these Instructions the Dnn1rt-
benf, on being Informed OF euch seizure. will
:oc stdcr the case, and extend such measu e.
u rel ct as the facts shall Justify,
In the States Of Virginia, Tennessee and |
:ouisiara collection districts were san. time E
1nce established, with such boundaries as to
include territory In which 1t has but recentiq
eecome possible to enforce the laws Of the 1
5n1led m s'ates IN those districts. The rule :
utIe the assessment and collection Of thr !
rst taxes, which become due after the estab-
sbmrnt Of assessment divisions In the mar.
|c9lar locality. eA''
Whencver assessments are to be made n
asso upon transactions which may have been 2
AIRED On In deprecated currency It Will be 3
roper for the Assessor to as:erta;n thc
mount OF the Income Or value or sales or re-
eipts IN lawful money Of tho United States. w
ccofdlng TO the best information he can ob. -
IN rs to the average value Of such deprec!n. u
u currency TOR the period covered BY tho
.l5lts turpentine are, by special provision y
me statnte, made payable By the person in x
hose hands the articles ARE frat fonni b.
omcera Of the internal Revenue. With q
ference to those articles, therefore, the II
ee tete ea 11wn " WI not apply, bu: assess r
whenever any person holds, as . purchaser.
y articles which, under the Internal Rev,
9e laws, may be transported under bond.
ID detires to transport the same to anT pe
2ftheln port Or place, he may apply to The 1c
SCISSOR TO hare the amount Of taI ascer-
lon having been bad, the Assessor viii Ger. ~
J the amount OF du:ies thereon to the col ~
:tt 7, and the collector will the1 upon prant nj
oc1 NIT for their removal, after the eyecu.
N ct bord for their storage in "a bonded
lehouse. such permit being In the fo:m re-. i
mt Of bonded warehouses. On or before ~
10Th Day Of each mnntb, the Assessor Be- pe
Il transmit to the office Of Internal Rey.nne eae
tatement showing the amount of du.iss X X
Is tilted during the month preceding, a
the Collaeto5 viii on or before tbs same i1a
Ids thus taken by him In the course Of :
preced' NJ month. MS
Wren gocds arrive In any Northern port -,
1cr such transportation ib@ nd, or cnder for
t1lL lS6Hcu p9 COLLECTOR OF Customs nm. | Is
the repu1a ffnna nf Afor n 1ocs th-.1, Gtt
.s.ss..z -. y. AA4A1 " Actos "ue5 MIL I Chl
E1SeAseA A4to 14e plupef WarenonSe eSt9b- ttIe
ed under the Internal Reven1e Laws in
district into which the goods are br ,ueht.
the necessary certificates viii be Issued ~,
the cancellation Of the bond In the same -
nneF as If the goods were, transported ~
u another bonded warehouse. Whenever
person assessed for ]iceuse IS found ia -
{ paid license tax to special agent, xra 1T
1AAeu 0Aue1 iAe frSulalic1s OF tue TfEuS. l. Wur
Department Tor cumncr,.}7t in tprr,1raa ! v
b tnsurree tionasy districts, the Collector lnx
tssue license for the year ending Nav u
eG6, and will collect only 10 much as NAV
Tue for the time Intervening after tbs ex. ~ ~
ton q tue License Issued BY the special g.
ut. Ihe amount assessed ami Mn. t.fr | OF 1t
n1lf ted will h. aha fod .vho,, 41..4t Ksfn
- ta rreean+eS - ~ rAc0 .AG p1opar "a