The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1867-04-13

Revenue officers 20 give publicity to
the following extracts from the in
structions of the Treasury Depart
ment, and to announce that all neces-
sary blanks are now received with
which to complete the assessment
and returns: =
From the Internal Revenue Record of
March 3eth1 81
= ANNUAL ASSESSMENT. -
One month of the two, prescribed
by the recent law For persons liable to
special tax, to file applications with
their Assistant Assessors and pay
their dues, has passed, with very little
progress. Much of the delay has
been owing to the misappre pension Of
assistants of their precise duties un-
der the new law, and the omission of
the Department to give them proper
instructions and the necessary blanks.
The license, or tax year special tax,
is unchanged. It begins the first of
May, and ends the thirtieth of April
The time for persons in business to
make application, or to file notice,
and to pay the ta1 has, however, been
advanced two months earlier in the
year. 1t is the duty of persons, in
tending to continue in business after
the first of May, whether in their
present place of business, or in new
one to which they design to move, to
make application forthwith, aud be
prepared to pay their special tax be-
Fore the first Of May IF any person
liable to special tax is found in bust
ness on or after that date, he will in
cur the penalties prescribed by law,
which viii. be- enforced with the ut
most rigor consistent with justice.
The time for assessments has been
changed for the purpose of enabling
every personto obtain and hold their
special tax receipt during the entire
year as Sthe law requires, and if they
failso to- do, they will have to bear
the punishment of fine not less
than $10rnor more. than $500.
Wholesale dealers whose annual
sales. exceed $25, 900, but do not ex-
coed $50, 1000, should be assessed $50
for, they If their sales exceed
S50, 900 per annum, they should be
assessed S50.for the year, and entered
in the annual list; and thereafter. be-
glHuiug Win tuc ISL Vi may, |
make monthly return before the |
10th of each month, showing their /
sales for the month previous. If |
their sales for May be less than $50
900, they should not be assessed until |
they have. made sales to the amount /
Of $50, 900, when their liabilityto tax
On the excess accrues. GO
~ Wholesale liquor dealers should be |
assessed for the year 500, provided |
their annual sales exceed $4,000, but !
DO. not exceed $4,000. When their
sales exceed 500, 900 they should make /
return and pay tax monthly thereaf- /
ter, like wholesale dea 'ers, one dol |
lar per thousand on the excess The |
liability to make monthly returns at /
,aches for the month9n which their
sales, after May 1, 1867, run over $780,
700, and they should. under penalty |
'or default, make return before the +
10th day of the month following,
without awaiting notice from the as
'lstant assessor.
All manufacturers or products ex-
,mpted from tax by the acts of 1866 |
md 1867, except of butter and cheese,
should be assessed special tax of SO, /
uicu cOFeES ali safes OI their ulau- |
fractures at their factories, or at their
principal offices, provided no goods
ire kept or delivered there except as
IF they sell goods other
han their own manufactures, in ex-
;ess of 81 900 per annum, they should
De assessed for special tax as retail or
dealers, according ito the
mount of their sales, in addition to /
he special tax as manufacturer
No time is to be lost In completing
he. annual assessments, as the treas
Try will need every dollar that is
lue, as soon as it can be collected.