The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-11-30
UNITED STATES INTERNAL REVENUE,

UNITED STATES INTERNAL REVENUE,
ASSESSORS OFFICE, 4TH DIST. NORTH CAROLINA.
CHAPEL HILL, Nov. %, 1867.
Col. JNo. r. HARRISON, asst. AssO'r. Sd Dio.
and J. G. BRoMELL, Esq, Asst. Asso'r. 4th
Digision.
S1Rs-The following extract is from an
earnest letter just received by me from Hon.
E. A Rollins. Commissioner Of Internal Rev
enue, and imperativcly demands immediate
and vigorous attention:
"The small amount of succession and leg
acy taxes received from your District, makes
it necessary to bring the matter to your
special notice.
The press of work in making the annual
assessments having passed, immediate and
special attention should be given to the as
sessment of these taxes.
You will urge your Assistant Assessors to
greater vigilance, and will instruct them to
call upon Clerks, Registers and other officers
having the custody OF probate records, and
of officers having charge of the registers of
deaths within their respective districts, and
examine such records, to ascertain the liza
bility of legatees, distributes and success
ors interested in the estates of persons de-
ceased.
They should also examine records of deeds,
W lStIu IL any iSdl CSIdIc Has UcGu COuVCyCu
without valuable and adequate considera-
ton. They should proceed to make all such
assessments at once.
A copy of form 96 should be delivered or
sent to all persons liable to either succession
or legacy taxes. You will of course under
stand that the limitation of fifteen months
for reassessments does not apply to the case
of succession of legacy of which no return
has ever been made, but that the tax may
be assessed at any time while the lien SUBJ
sists.
Pains should be taken to acquaint execu-
tors, administrators, trustees, &C., of their
it is not only their legal duty, but for their
oaon pri0ate interest and protection to pay leg
acy taxes and the succession taxes under
Section 1873, upon each sum before it is paid
over to the legatee, distributee or successor.
All persons, so far as may be, should be
informed that succession tax is a first
charge on the interest of the successor and
Of all persons claiming IN his right in all the
real estate, in respect whereof such duty is
assessed, and that such estate is liable to
seizure, even in the hands of a bona. tide pur-
chaser. 1t is believed that the difficulty of
making sale of real estate known to be thus
liable, will do much towards securing for the
| government large amounts which are now
| lost by reason of the Ignorance of the peo-
pie upon this point, and the neglect OF AS
sistant Assessors"
You are, therefore, hereby instructed and
expected to give this matter your very first
attention, to canvass thoroughly your Divis,
ion, and to make immediate assessment of all
taxes of this character.
Having done this, you will, from a memoir
dunn kept by you of your transactions in this
matter, transmit to me, on or before the 25th
OF December next, a full report, showing the
names of parties, the liabilities, assessments
made by you in this respect, &C., and. all
other such matter as may appertain to an
elaborate report, to be submitted by me to
the department of Internal Revenue. You
will please acknowledge the receipt of this
letter. Very respectfully,
| SOLOMON POOL,