The national Republican., 1867-02-21
.ational &rpnblitau.
THE DEPARTM ENTS.
IoFFICIAI..l
DEPARTMENT OF STATE, !
WAsHINaroN, February 20. 1897.

DbPAhIhENr OF STATE
WAsHiSdroN, February 20, 1857
Information has been received at this De.
partment from Mr.. FRANKLIN CHASE, the
Consul General Of the United States at Tam
pico, Mexico, Of the death, on the llth of
December, 1866, at Tampico, of THOMAS
NEWTON late mate on board Of the United
States steamer paul Jones'"
TAX ON THE SALARIES OF PosTMAsTERs AND
INTERNAL REyESUE Assessors CLERKs.-Sec.
retary McCulloch transmitted to the House
OF Representatives communication in reply
to resolution passed February IL, inquiring
whether the various postmasters throughout
the United States are required TO account for
u salary tax upon the salaries of clerks EN-.
ployed by them, where such salary is not
fixed by law, but is paid out of the fund
furnished by the Government. Also reauC =
ing Information as TO the tax on salari. ~
clerks Of Assessors OF Internal Revenr 60 v,
as to whether or not there is any die ~, anu
ton. @r"n'ho-
The Secretary, in reply, state h,, ma,
masters appoint their own c. - .""s Pos.,
required to take the oath 'erSs' "h1 n, are
salaries are not fixed in ar .. o'lce; ineII I
from time to time the Aouht Oy nw, pui
fixes the amount all' ,,oS aS neneta,
for clerk hire, under sn,nri, Gon ~ n, -,
June .t" S, ., 1886 and she postmaster determines
ciorks are reoT salary to be paid. These
i,nnnsoJ ~, Iired 10 pay the salary tax as
norLs ,hc Internal Revenue laws.
nav no. 81 assessors Of internal revenue
law or appointed by the assessors. Neither
na,h regulations require them to take the
stc of Office, because as the law at present
= Ands they are not in the public service o
ne United States, through the agency oi
the assessor, but are in the private personal
service OF the assessor as a principal who en-
ploys them. The salaries Of such clerks arc
neither fixed by law nor are they regulated
by any officer Of the Treasury, except by
the assessor by whom they are employed
The only control exercised over the clerk
hire Of assessors by the Treasury Depart
inent is to prescribe a necessary and reason
able amount, which shall not be exceeded il
reimbursing the assessor for this item of cx
.pense.
No money is advanced by the United
States for the payment of such salaries, moi
do the assessors perform the duties of dis
Sursing agents Of the United States in the
payment Of such salaries. The entire amount
allowed is paid directly to the assessors
which is considered reimbursement to hin
Of such payment. No salary tax is there
lOre COllcCteu OF required 10 De accounted 10
or paid on account Of payments to assessors
clerks, as the United States pays no sucl
clerks, as they arc not in its employ or ser
vice, and they do not come within any OK
isting laws imposing such tax. The Sec
rotary concludes by saying: "Pcrhaps n,
better illustration Of the differences bctweei
the status Of postmasters' clerks and that 0
assessors clerks can be given than the fol
lowing A postmaster becomes u defaulte
without paying his clerks; his successor re
ceyes from the Postmaster General a nc,
remittance; and If postmasters' clerks do no
receive their salaries by reason of the death
resignation or removal Of the postmaster
the appontee is authorized to pay the sala
res out of the proceeds of the Office; wherea
il by any means the clerks of an assesso
failod TO receive their salaries, they. woul
have no legal claim upon the Treasury fC
the same"
NAVAL lSrELIIGENCE.-The Navy Dcpar
mcnt yesterday received dispatches lror
Commander J. w. Bradford, commandin
the United States Steamer Resaca, announ,
ing the arrival Of that ,essel at Rio de j,
metro on the 25th of december. All we'll.
Dispatches have also been received frol
Lieutenant Commander Baker, announcin
the arrival oi the steamer Unadilla at Brdg
town, B4rbadoes, on the lst instant. IN
Unltcd States steamer De Soto was at Il
i.rter-named port, having arrived there Q
the 3lst ultimO A II we'll