The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1866-01-26
Internal Revenue Deeisiop

wi paid to Collectors after judgment and
.eI on compromises, hiss iust been made
" the Commissioner Of Internal Rev.
arc ehue, and approved by the Secretsrg Of
sue treasury, for the guidance OF Col
~ ,eesofs under the provisions Of the Igth
iAs I7tA and l.sth sections Of the At os
to June 30 1861 u
81 IN order TO correct some practical
VV errors OF account in the disposition of
'to moneys paid 10 Collectors after iudg.
Lnent recovered in court, or upon COM
&c promises II Is believed best 10 regard
a. mat AZ cases OF the kind alluded n ara
&c eanofaced IN one or the otherof three
- clSsses described below,and collectors
le are instructed 70 dispose OF the moDevs
y On eacn OF the cases named, As hereinsE
= " elreetedi VIZ; lst When proceedings
~ are instituted for lorfeitures or for tbe
y recovery Of penalties, and the case i
1i prosecuted 70 final Judgment in court
Y 'iie Jaw requires the portions of all fines
pen4iNes and tOrtsltures belonging to
the Government to be paid 20 the col.
, lector; and when any such payment i
j made TO him by order Of Court he viii
deposit the amount Immediately a ~
credit OF the Treasurer of the Unitad /
states, with his other collections entar
IL upon his abstract of collections for
the current month against No 9SS ana i
! return il 70 the Assessor in form 5S tbat 4
II may be included in the montbIy
list 2d When dehnquent NV
er proposes after an invessieation of
his business by q revenue officer. 10 nav
the tax found due, With the sssesse3
penalty, and ascertained sum in Iieu ~ 4
penalties and forfeitures, in cases OF
this kind, the Assessor should deter
niue the amount Of the tax. and the
assessed penalty, and return the same
70 70 the collector IN a special or monthly
llst as IN the case OF other assessments. !
| " hen these amounts are paid 10
ms Collector, he viii enter them uDon 4
tAe cash book, and also upon his 'ab- 0
straet, like other collections The ! I
amount OF the tax and the Assessors s
penalty will not be deposited 10 the a
credit ot the Secretary Of the Treasury. "
out the amount paid in lieu of fines h
penaItesand torieitures should be so de / Il
posted 70 await his final award and dis p
tfioution W hen the award Is made N
the Secretary will issue a draft in favor bl
OF The IniOrmer. If any, for his m9isty dt
ana another draft in favor of the Col
leetor Tor the moie,y belonging to the an
government; the Collector will deposit
tAls urait 10 the credit of the Treasurer in
oi Inc United States, with his other co
collections, and enter the amount in In
ms cash book in his abstract, against ag
No ~, and in form IS, as directed in tn
the case OF moneys paid to him BY or
Ger oi court I'D When a DELINQUENT
TAX payer, liable to prosecution for Fr-
hhes' penalties and tOrieitures deposits
Win the collector gross sum, either the
PiloT 10 or pending an investigation. in of
oideF 10 AVOID seizure, or to relieve his anC
properly rom seizure, theFe may be %
o0eAs ionaiIy case IN which the cir mai
uluslahce5 H'nappear to Justify a pro con
eedure Of this sort, though obvionslv !,
such cases will, and should be rare on
W hen, however, the circumstances a-e ing
'ueh as seemingly TO Justify the Collec. An,
-or IN accepting gross SUM for taxes yea
ihd penalues, as condition Of refrain and
ng from or releasing a seizure, 80 that His
he business OF the delinquent NAV 90 a.
in, ne wall deposit the entire amount
eceived TO the credit of the Secretary
u the Treasury, and the case will be
Investigated by the Assessor of the dis
riet who will determine the amount of
NJ
ny, and will transmit the assignment Was
the Collector on 4 special or monthly ~
ST. a. IN the case Of other assessments. Aeu
IN the receipt of such list the Collec- un'
0F viii report the amount of the assess Poui
be general nrocee,ji,,g T., - - "iOLu in D,
Mould be nrorpntJ ra-,y,g,,'5 60 ,s eao hun,
time, as they ara taken When ~
fr ]
ecretary Of the Treasury. he viii ell
istribute the deposit as follows. one Poun
nd sssesssI nansItieS T',;- No. ','N lie v
DpAed 10 the payment OF the assess anu
ent, and the proper entriea made in oouI
ie cash book and abstract One draft aBeo
favor of tbe OnIlector Gov a. 'ui.. uia' weigl
the penalty belonging 10 the Govern pOun
cut The amount Of this draft will Que
entered IN The cash book and tie I r15,
'stIaet against No. 2Sg, and on form H.oI ~.
. as directed in tae case OF money 80
sPosited " order Of court one draft li,o 80
isVor OF me infOrmer. if any, for his PslIe
olety OF the penalty and forfeiturss. 49,.
the amount deposited should be in s-.l VI =
.cess Of all the taxes and penalties &C 80
pied, the excess will be refunded to -, -
e delinquent by draft on the Secreta- H-1 =
70 will be obyjcgs 10 Collectors ~
pm the foregoing regulations, that the A., u
loie money paid on the 22d aud Esd Iuo ~.
ses, remaining on deposit 10 the 80
edit OF the Secretary Of the Treasury 49, 49,
ey should not be reported, in form p e,I
r should they be included in receipts ,os6
form 23l. In TRANSMITTING 20 no -,
an a. o. o,e35 81 ~ S,Oa'9 SS-N, ~ ue weigh
. Treasury on account Of fines, pen 80 -
lies, OF forieitures. Collectors will be -
reiul to distinguish, both on tie face 80
the certificate Of daposit, and on form
accompanying it, the name Of each -,
endeT and the peculiar amount Of .-.'r .-N,J
tne, penalty or forieiturel received '''s-
IN him