The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-06-24


sows and w. shall not reap; i.4H
His life is watch OF a vision,
between sleep and sleep. LUX
Internal Revenue in the Southern States.
The Secretary of the Treasury has is
sued the following highly important cir
ular relative to the collection of inter-
lal revenue in the Southern States:
TREASURY DEPARTMENT, June q, 1865.
Section forty-six of the Internal Rev
nnue Act, approved June 30, 1864, pro-
vides that whenever the authority OF the
United States shall have been re-estab-
ished in any State where the execution
Il Ae laws hadspaeviously been impossi-
lie, the provisions of the act shall be
ut in force in such State with such
modification of inapplicable regulations
in regard to assessment, levy, time and
manner of collection, as may be directed
by the department, without waving in
my degree the rights of the government
in respect to taxes that have heretofore
accrued, or assuming to exOnerate the
taxpayer from his legal responsibility
for such taxes. The department does
upon their payment, SO far as they were
payable prior to the establishment of a
collection district embracing the terrific
ry in which the taxpayer resides. But
assessors in the several collection dis
tricts recently established in the States
Lately in instruction, are directed to re-
uuir0 returns and to make assessments
for the several classes of taxes for the
appropriate legal period preceding the
first regular day on which a tax becomes
due after the establishment of the dis.
trict that is to say, in the several dis
: tricts in question the proper tax will bt
easessed upon the income of theyear '64
ihasTnuch as the tax for that year is due
(. upon the Both day of June subsequently
to theestablishment of the district. AL
persons found doing any business fol
which license is required, will be as
sessed for the proper license from the frs
dayo the month in which the district il
established. Persons engaged in any
business for which monthly or quarterly
returns are required to he made, will bt
assessed for the month or quarter fOl
which returns should be made at the frs
return-day after the establishment Of tn
district, and the same principle will ap
ply to those taxes which are payable a
different periods. A manufacturer of to
bacco, forinstance, in adistrict establish
ed after the LIST, and before the goth day
Of May, will be assessed upon his sale
for the month of April. When any
manufactured articles are found in TIN
hands of a purchaser, and it is shown tt
the satisfaction of the assessor that thu
goods were actually sold and passed ou
Of the hands of the manufacturer before
the commencement of the period fol
which he beproperly taxable, the articles
will not be subject to tax in the hands Of
such purchaser, unless transported be-
>yond the limits of the States lately
In insurrection. The holder of any dis.
titled spirits, manufactured tobacco, OF
other article which is liable to seizure on
account of the absence of inspection
marks, may present to the assessor the
evidence that the articles in his hands,
or under the circumstances which obtain
in the particular case, are now subject to
tax except as above stated. And'if the
assessor Is satisfied, he will cause the
packages to be so marked that they may
Be identified and sold without LIABILITY
of seizure. Whenever any collector shall
have reason to believe that the holder O
any goods on which the tax has not beef
Maid Intends to remove the same beyont
the limits of the States lately in insur
rection, and to evade the payment of tn
tax. he will seize the goods and take tn
necessary steps for their condemnation
unless the holder shall give bond, a
hereinafter prescribed, for the transpor
tation or expectation Of the goods, O
shall return the same to the assessor, an,
pay to the collector the amount of ia,
that shall be found due. In all cases ii
which q seizure shall be made unde
kso~1
being informed of such seizure, will
sure of relief as the facts shall Justify
Ia the States of Virginia, Tennessee an,
Louisiana, collection districts were som
time since established, with such boun
DIARIES as to include territory in which
it has but recently become possible
to enforce the laws of the Unitet
States in those districts. The rule lait
down above will be 80 modified as to re
quire the assessment and collection O
the first taxes which become due aftel
the establishment of assessment 6iyi.
sions in the particular locality. When.
ever assessments are to be made. based
upon transactions which may have been
carried on in q deprecated currency. II
will be proper for the assessor to ascer.
tain the amount Of the income, or value.
or sales, or receipts, in lawful money q,
the United States, according to the. kast
information which he can obtain "a fc
the average value of such deprecated
currency for the period covered by Tho
assessment. The duties upon cotton anJ
spirits of turpentine, are, by specia
provision of the statute, made PAYABLE
by the person in whose hands the arti
ciea are first found by officers of interna
revenue. With reference to those arti.
cies, therefore, the rule laid down will
not apply; but assessment, will be made
wherever they are found. Whenever
any person holds, as purchaser, any
articles which, under the internal re-
venue laws, may be transported under
si.-sis