The Daily empire. (Dayton, Ohio) 1865-1867, 1866-05-05
[rrom ,he nnnlalo courIer. AprII as.l

tFrom the Buffalo Courier. April ssl
CurtaiIment of the Assumed Pow
ers of assessors of Internal Rev
0nue.
The principle involved IN the recent de-
cision of Judge Smalley, In the matter of
Thomas Brown, Is Of great practical Inn
portance. u shows that the manner In
which the internal revenue act has been
administered has been, In many respects,
Illegal. and furnishes the true rule for the
enforcement of the law.
Assessors have been In the habit of reas-
sessing persons on income and all other re-
turns, after the tax bad been paid, on the
ground that the prior terms were incor-
rect. This, the decision holds, can not bo
done In any case. No reassessment for in
come, nor on the returns of manufacturers
of beer, highwines, cigars, tobacco, or any
other persons can be made. Those that
have been made were Illegal. The money
that has been collected on such returns has
been wrongfully obtained. An officer max
ing such an Illegal assessment is liable to
the party assessed TO the extent of the in
Jury he mas sustained.
IL has been customary for assessors to
call upon persons TO appear before
them and submit 20 an examination rela-
tive TO back returns. upon which the taxes
imposed have been paid. This is an Illegal
proceeding, and an unwarrantable exercise
of authority, according to Judge Smalley's
decision. 1t is aviolation ofpersonal rights.
Assessors have been IN the habit of re-
quiring citizens to produce their private
books of account and submit them to an un-
restrained examination. This cannot be le-
gally done according to the decision of
Judge Smalley.- The Judge has decided
that the law does not authorize an exami-
nation of persons books Of account and
private papers save so far as the entries re-
late to n return which the assessor has not
acted upon. If he has acted on the return,
and sent II to the collector, his authority is
spent.
These officers have been In the habit Of
entering upon persons premises and seiz-
ing books and papers. This Is not war
ranted by law, but Is q trespass. They go
to business men and to officers Of corpora
tions and require them to furnish from their
private books statements of their custo-
mcrs' and neighbors' business. This they
have not any legal authority to do. The
persons furnishing such statements are
guilty of a breach of mercantile honor.
Assessors now, since the decision of
Judge Smalley, will endeavor to get pos
session of the books of business men under
the preteXt that they want them to test the
correctness of return which has not been
acted upon. When they thus obtain pos
session of a return they will overhaul them
with reference to old matters, so as to fer
ret out some incorrectness in previous re-
turns. This will be done to impose penal
ties and enforce forfeitures. As one-half
of the amount recovered goes to the infor-
mer the inducement to use the law inn
properly for private gains is very great,
and it is apprehended that some officers
can not resist great temptation.
If person Is summoned to appear be-
fore an assessor with his books. he has a
right to seal them up so far as they do not
contain entries relating TO the particular
return under consideration. The assessor
has not any right to examine any part of
the book not relating to such return.