The weekly register. [volume] (Point Pleasant, Va. [W. Va.]) 1862-1909, 1865-02-02
CONCERNING the duties Of AssessOrS7and
and Assistant essors In Respect TO
False aud Erroneous Returns Of Tax
Payers.
TREASURY DEPARTMENT,
OFFICE OF Internal REv.
WAsnrEaroN, Jan. 0, 1855.


at this Office that many persons liable to
income tax fail to make full returns.
Those complaints have become so gener
al that I deem it a duty owe TO the
public service to call the attention Of
the assessors TO the subject, that they
may exert the necessary diligence to
remove, il possible, the cause.
Any taxpayer who renders untrue
returns commits triple offence: first,
against the country which he defrauds;
secondly, against his neighbor, whom ne
Injuries by casting upon him a larger
share of the pablo burden than he ought
to bear; and, MirdIy, against the law,
which is violated both civilly and cri'
minally, and which demands for the act
doubling Of tie debt as rscompense,
and punishment for the crime as retrib'
ution.
Erroneous returns are due sometimes
to ignorance, sometimes 10 carelessness
and inadyertence, and sometimes also,
TO deliberate purpose to defraud the
Government When their correctness
Is suspected, assistant assessors ought
NOT to hesitate To make tho necessary
inquiries, in order TO ASCERTAIN the truth.
Otherwise their duty is not performed.
Delicacy under such circumstances
must be laid aside, and respect for
wealth ipauenc or social position must
yield to the higher obligations of official
responsibility. Honest men when pro-
perly Intercepted will not 10 general
refuse to afford satisfaction to Govern.
menl officers, and the dishonest should
not be suffered to escape under protense
Of S0nsibilities too nice to endure q
diSreputsble imputa'ion without offence.
A cheerful submission 10 proceeding
which due execution Of the law re-
quires is demanded is 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 response. If any errors are be.
lieved to exist, it is not necessary 10 as
sumo, in the inst place, that they have
been committed wilfully; but on tho
contrary, it may be we'll to advise the
taxpayer TO amend his return, and &C
cepl il if he aVOlls himself Of the oppor.
lunity. II he refuses to do so. section
l4Ih OF the late act authorizes q mode
of proceeding which. if vigorously pur'
sued, will eyiscerate the truth.
Tax payers who are not cOguizant of
their responsibilities ought to be in
formed of them. and those who are una.
BILE to make out their returns, ought TO
be kindly instructed and assisted BY the
assistant assessors; but wilful and iucor.
rigible offenders should be madsAe re-
cognize the power Of the law in the
prompt end Sure visitation Of lie penal
Ties. Let assistant assessors under stand
that it is their business not merely TO
take returns, but 10 ascertain whether
they are correct, and when they have
reason to believe them incorrect. to act
as already indicated. When an increas.
ed assessment is sworn down unlruly,
the case should be reported to the as
SCISSOR. who should, when probable cause
appears, institute an Investigation, and
make il searching and thorough.
A false return, even tn ough accepted
without alteration and the tax paid, has
no binding effect on the government
When the fraud is discovered, the assists
ant assessor may make the proper in
crease, and il the taxpayer shall swear
down the assessment on the increased
return he may be proceeded against for
the perjury; or, which is the better way,
instead of the increase being made, an
investigation may be had under section
IA, the jus, amount OF the duty aseer.
tanned, aud an hundred per cent. added
10 il by way Of penalty.
II an assistant assessor is destitute of
the needful intelligence or vigor, his
place ought to be speedily supplied by
one better fitted for it, and if the num-
Der of assistant assessors appointed is
not sufficient to work the district, the
fact should DO commune ated at once 10
this Office.
The special income tax, fairly asses
Sed and collected, will produce more
than thlrty.6vo millions Of dollars. 1t
depends on the assessors and their as
,islantS mainly whether the expectations
Of the department and tho country, on
the subject, shall be realized or diSoP.
pointed.
Very respectfully,
JosEPH ] LEWIS,