The Highland weekly news. [volume] (Hillsborough [Hillsboro], Highland County, Ohio) 1853-1886, 1865-02-23

OFFICE OF INTERNAL REVENUE,
- WASHINGTON, Jan. g. 1868. y
Complaints continue to be received at
this Office that many persons liable to
income tax fail to make full returns.--
Those complaints have become so goner
al that deem it duty owe to the
public service to call the attention Of as.
SCISSORS to the subject, that they may ex-
ert the necessary diligence to remove
If possible, the cause,
Any taxpayer who renders untrue
returns commits a triple offence; first,
against the country which be detraudsj
secondly, against his neighbor, whom he
Injuries by casting upon him larger
share of the public burden than he
ought to bear; thirdly, against the law,
which is violated both civilly and Grim
inally, and which demands for the act a
doubling Of the debt as rccompcnse,
and punishment for the crime as re-
tributon.
Erroneous returns are due sometimes
to ignorance, sometimes to carelessncss
and inadyertence, and sometimes, also,
to deliberate purpose to defraud the
Government. When their correctness
is suspected, assistant assessors should
not hesitate to make necessary inqrir-
,oe IN orJor - oran.tosa l.,
Otherwise their duty is not performed.
Delicacy under such circumstances
, must be laid aside, and the respect for
wealth, influence, or social position must
yield to the higher obligations Of OIL
cial responsibility. Honest men
when properly iuterrogated will not in
| general refuse to give satisfaction to
5 Government officers, and the dishones
n should not be suffered to escape under
= pretencc Of sensibilities too nice to en-.
t dure disreputable imputation without
; offence. A cheerful submission to q
Y proceeding which a due execution o.
= the law requires, is demanded in time,
4 like these equally by patriotism ant
= good sense, and an appeal to those pos
= sessed of such qualities will seldom fail
t to produce the desired response. Il
5 any errors are believed to exist, it is no
necessary to assum3, in the first place
- that they have been committed wilfully
e but, on the contrary, 1t may be well tc
c advise the tax payer to amcnd his re
c turn, and to accept it ifhe avails him
:, self Of the opportunity. Ifhe refuse
to do so, section 18th of the late act au
., thorizes a mode of proceeding which, i
vigorously pursued, will eviscorato tn
, truth.
" Taxpayers who are not cognizlnt o
their responsibilities ought to be inform
" ed Of them, and those who are unabl
- to make out their returns, ought to b
p" kindly instructed and assisted by tn
:" assistant assessors, but wilful and incor
W rigible offenders should be made to re
cognize tho power of the law in tn
prompt and suro visitation Of its pena
ties. Let assistant assessors understan
that it is their business not merely
take returns, but to ascertain whethe
- they are correct, and when they hay
= reason to believe them incorrect, to q
as already indicated. When an increa
ed assessment is sworn down untrul
:" the case should be reported TO the asse
sor, who should, when proper cause a
pears, institute an Investigation, an
lis make it searching and thorough.
ire A false return, even though acceptt
on and tax paid, has no binding eff ct G
Ist the Government. When the fraud
~. discovered. the assistant assessor ma
he make the proper increase, and if II
to tax payer shall swear down the asses
n ment on the increased return, he tha
ire be proceeded against for the pcrjur
of or, which is the better way, instead
N thc increase being made, an investig
nd tion may be had under section II, II
of just amount ofthe duty ascertained, an
ms an hundred per cent. added to it by wa
he of penalty. 'E." ..'''. .... ...
d, J. Ifan assistant assessor is destitute
IN the needed intelligence or vigor, h
&C. place ought to be supplied by one bett,
DIS fitted for it, and il the number of nssi
vii tant assessors appointed is not suficier
to work the district, the fact should
:. communicated atoncc to this Office.
!; The special income tax, if fairly a
~ sessed and collected, will produce mo-
!; than thirty hVO millions of dollars, d
= depends on assessors aud their assistaR
FL mainly whether the expectations of IL
-, department. and the country, ID q
- spbject, will be realized or disappoin
" cd. Very respectfully, .......,..
ng '"--'' ~ JOSEPH j, LEWIS,
Commissioner,