The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1867-12-04

UNITED Sits 8TKx4EAgsEHuE,
Assessors 0rrincE, 4 An DIST. NosT4a. CAROLINA
CHAPEL HILE, Nov. 90, 1867.
Col. JNo x HAifkI5oa 1esk1 EdsssN sdPR.y
qnt i q BRoAE!li n ~ E,3 l.. asst 3l4,egr. tF

COL JNd = HAitkI5o4 1sst. Edss5N 3dpP.s
qnt y e BRoAsE III ~ u p Asst a4ssgr.
SIRs-The following extract is from an
earnest letter just received by me FROM Hon.
E. A. Rollins, Commissioner of Internal Rev
enue, and imperatively demands Immediate
and vigorous attention. Ids 1os'S siasen p
"The small amount Of succession and leg
acy taxes received from your District, makes
it necessary to bring the matter to your
special notice. ~ q s9.li9iag eainsii5ur
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. \, $50. s.Il a s,d.ls
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 lia-'
bility of lcgatees, distributes and success
ors interestedsin the estates of persons dc
ceased. fni = Jseis - ais q. seii has aslD4i :
They should also examine records ofdeeds,
to learn if any real estate has been conveyed
without valuable and adequate considera-
tion.a They should proceed to make al such
assessments at once. i,,ls sslsi.la Il 10 laas49
A COPY of form SO 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 sub
sists. s's7 = ~.
Pains should be taken to acquaint execu-
tors, administrators, trustees, &C., Of their
personal liability for legacy taxes, and that
it is not only their legal duty, but for their
own p,spate 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 llegatee, distributes or successor.
ALI persons, so far as may be, should be
informed that . succession tax is 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 tins point, and the neglect or As-
4 sistant Assessors n b.Ui1a bns mt
| 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
i taxes Of this character sst
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, afull report, showing the
names of parties, the liabilities, assessments
made by you in this respect, &C., and all
other such matter rs may appertain to an
elaborate report ODE submitted by Inc to
the department of Internal Revenue. You
will please acknowledge the receipt of this
letter. Very respectfully, .s.,,f..,....
/ - .ss.,,,~, SOLOMON POOL,
A