Baltimore daily commercial. [volume] (Baltimore, Md.) 1865-1867, 1866-01-25
Important Regulations.

The following regulations concerning the disposi-
ton of moneys paid to collectors of Internal Reve
nues after judgment. and on compromise, has Just
been published
mentary to those of the Secretary of the Treasury
June 20 and June 81 1865 for the guidance of col
roth sections of the act of June So 1864 in order
to correct some practical errors of account in the dis
position of moneys paid to collectors after Judgment
recovered IN court or upon compromises.
1t is believed that all of the kind alluded TO
embraced in the other of the three classes
described below, and collectors are instructed to dis
pose of the moneys in each of the named as
hereinafter directed, viz:
1st. When proceedings instituted for forfeiture
for the recovery of penalties and the case
ecuted to final judgment in court.
The law requires the portions of all fines, penal
ties and forfetures belonging to the government be
paid to the collector and when any such payment is
made to him by order of court, he will deposit the
amount immediately TO the credit of the Treasurer
of the United States with his other collections
it upon his abstract of collections for the
month against No. 28S and return it to the assessor
on form 5S that it may be included in the monthly
list.
I'd. When delinquent taxpayer proposes. after
investigation of his business by revenue officer,
to pay the tax found due, with the assessed penalty
and certain sum in lieu of penalties and forfetures.
In of this kind, the should determine
the amount of the tax the assessed penalty, and
return the same to the collector special month
ly list, as In the OF other assessments. When
these amounts paid to the collector he will enter
them upon his cash book and also upon his abstract
like other collections.
The amount of the tax and assessed penalty will
not be deposited to the credit of the Secretary of the
Treasury but the amount paid in lieu of fines, PEN
aes, and forfeitures should be deposited to await
his final award and distribution. When the award is
made, the Secretary will issue draft in favor of the
infcrmer if any, for his moety and another draft in
favor of the collector for the moety belonging to the
Government The collector will deposit this draft
to the credit of the Treasurer of the United States
with his other collections, and enter the amount in
his cash book, in his abstract against No 2S9 and
on Form o. as directed in the case of moneys paid to
him by order of court.
Sd. When delinquent Taxpayer, liable to prose-
cuon for fines penalties, and torfeitures deposits
with the collector either prior to orpend
ing an Investigation, in order to avoid seizure
release his property from seizure.
There may be occasionally case in which the cir
cumstances will appear to justify proceeding of this
sort, though obviously such will and should be
rare. When. however. the circumstances are such
seemingly to justify the collector in accepting
gross sum for taxes and penalties as a condition of
refraining from releasing seizure SO that the
business OF the delinquent may go he will deposit
the entire amount received to the credit of the Sec
retary of the Treasury.
The will be investigated by the assessor of the
district, who will determine the amount Of tax due
and the assessed penalty if any. He will trans
mit.the assessment to the collector on a special or
monthly list, as in the of other assessments On
the receipt of such list the collector will report the
amount of the assessment to the commissioner to
whom the several proceedings in the case should be
taken.
When the case is finally determined by the secre,
tary of the Treasury he will distribute the deposit
One draft in favor of the collector for the tax and
assessed penalties This will be applied to the pay
ment of the assessment and the proper entries made
in the cash-book and abstract.
One draft favor of the collector for the moiety
the penalty belonging to the Government. Tie
amount of this draft will be entered in the cashbook
abstract, against No. 2S9) and Form S. as direct
ed in the case of moneys deposited by order Of
court.
One draft in favor of the informer, if any, for his
moiety Of the penalty, accepted in lieu of fines pen
altles and forfeitures.
If the amount deposited should be in excess of all
taxes and penalties accepted the excess will be re-
funded to the delinquent by draft from the Secretary
1t will be obvious to collectors, from the foregoing
regulations, that while moneys paid in the second
and third cases remain deposit to the credit of the
Secretary Of the Treasury, they should not be re-
ported in Form twenty two, nor should they be ex-
clpded in receipts on Form twenty3three and half.
In transmitting to the Secretary the original certif-
cate of deposit to the credit of the Secretary of the
Treasury account Of fines penalties, or foreitures
collectors will be careful to distinguish both on the
face of the certificates of deposit and Form forty
three, accompanying it with the of each often
der and the particular amount of fine, penalty OF
forfeiture received from him.
E. A. ROLLINS, Commissioner
Approved. Ii. McCULLoCH,
Secretary of no Treasury