Cedar Falls gazette. [volume] (Cedar Falls, Iowa) 1860-1895, 1867-09-20

CAPTAIN
In reply to your letter of the
18th inst. i refer you to the following
decision of the Honorable Commission
ers of Internal Revenue:
1T Is enacted In Section n of the In
ternal Revenue Act, that no person,
firm, company or corporation shall be
engaged in prosecuting or carrying on
any trade, business or profession there
matter mentioned and described, until
he or they shall have paid a special tax
therefor i'm the manner hereinafter
wards provided. A change OF part or
oil the individual members Of firm is
a change of firm. When such a change
unless IL be firm Of lawyers, convey
ancers claim agents, patent agents,
physicians, surgeons, dentists, cattle
brokers or peddlers section 49, should
pay special tax from the first of the
month In which 1t first engages In bu.
siness, or carries on any trade or pro-
fession for which a special tax is roquir-
cd, regardless of the fact that the new
firm Is composed In part of members of
an old one which has already paid the
special tax imposed upon it.
1t Is also enacted Section 70 page 5S
Int, Rev. Laws:
"That any person who shall exercise
or carry on any trade, business or pro-
fession, or do any act hereinafter mon
toned, for the exercising, carrying on,
or doing Of which special tax Is inn
posed by Law, without payment there
of, rs In that behalf required, shall, for
every such offense, besides being liable
to the payment of the tax, be subject to
n fine or penalty of not less than ten
nor more than five hundred dollars
And If such persons be a manufacturer
of tobacco, snuff, or cigars, or a whole-
sale or retail dealers in liquors, he shall
be further liable to imprisonment for
a term not less than sixty days and not
exceeding two years"
| BY referring to Section "a you will
find the provision of law requiring
pedlers, agents and others, to exhibit
to any internal revenue officer, receipts
for the payment of tax imposed by law
In case of refusal to exhibit receipts
when demanded, you will make imme
diate seizure as the law directs and no
tify me without delay.
In relation to the callecton of penal
ty and interest. will say, that intern
al revenue officers have no discretion
In the matter and cannot remit til,
same. You will therefore enforce til,
law, by collecting s per cent penalty
with one per cent interest per month
on tax and penalty, after having giver
notice as directed by law, see section
Is.
In case the taxes are not paid with
In ten days from and after due notice
you will proceed to collect the sam,
with penalty, interest and costs, Ivy dis
traint as directed I'm Section 28 page Il
and 16 Internal Revenue Laws 1867
You will also forbid any person or per
sons, from whom a tax IL due aud un
paid. carrying OH the business or occu
patton on which the tax Is imposed.
What have written you, is ais
communicated to all deputy collector
. In this District, and 1t is expected yo,
: will give your personal attention h
your duties, and enforce the paymen
of taxes and prevent frauds within you
division.
The revenue laws are 80 imperfect.
understood by the public, that 1t Is FIRE
quently. embarrassing to enforce ii
stringent provisions; but having nc
cepted and assumed the duties of depu
ty collector, you have no other cours
than obey the powers that be.
Yours very Respectfully
Capt. Il. SAINT, ALBERT HEAD,
Dept. Collector, Collector
Cedar Ealls. iowa.
Newspapers in this 9th District pleas
, copy.