Evening star., 1869-05-11

The REVENUE TAX ON FOREIGN CAPITAL
IMPORTANT LETTER OF INsTRUCTIoHs.-Sec.
retary Boutwell, has Just issued the following
letter Of instructions to Internal Revenue OH.
GERS in relation to the tax on foreign capital,
recently referred to in the STAR
TREASURY DEPARTMENT, May 8, 1862
Unoer the authority conferred upon me by sec
tion A OF the act Of June 50, 1861, entitled IAN
act 10 provide Internal Revenue to support
the Government to pay interest on the public
the act of July l3, 1885, HEREBY prescribe the
following additional regulations relating to the
refunding of taxes paid to the Government from
dividends, interest or profits due to non.resi.
dent alters prior to March 10, 1866:
In all claims made by banks, companies, or
corporations for the refunding of tax xes paid by
them to the Government from dividends, in
te-est or profits due to nonresident aliens prior
to March 10, 1s66, and in all CLAIMS made
directly by nonresident aliens for the refund. I.
ing of such taxes Withheld from them by SAID
ing evidence in addition to that heretofore
required will be necessary:
LIST. The affidavit of the non resident alien
setting forth his present place OF residence;
also, his alienage and place OF residence at the
time when the taxes in question were with.
held; and that he Is the identical person at that
time entitled to receive the amount so with.
held; also, specifying the amount which he or
the bink, company, or corporation is entitled
to have refunded.
I'd. An affidavit Of a credible person that he
IL VIGIL cQudlnteO Win sucn nonresident I
alien, and knows him to be the person
described and to have been non. resident alien
rs claimed.
Sd. The oficer before whom these affidayits
are verified must certify that he knows the
persons so verifying before him to be credible
persons.
4th. A certificate Of the Consul, Consular
Agent, or other official representative Of the
United States In the country in which the afi-
davits are made, that the attestations to such
af6davits are genuine, and made in accordance
with the forms Of law by duly authorized ON.
GERS.
5th. When the application is made BY bank,
company or corporation, satisfactory proof
will be required Of the fact that each bank
company or corporation has paid to the non.
resident alien or his legal representative, the
sum withheld from him under section l2O or
122 of the act of June 30th. 1864.
9Th. When the application Is made directly to
the Commissioners OF Internal Reyenue By the
nonresident alien. he viii be required to prove
that by reason Of the insolvency OF the bank
c mpany or corporation by which the amour Mt
OF the tax was held, or other sufficient cause,
he is unable to obtain payment from such bank,
company or corporation.
7th In all cases the yidence of receipt of the
money by the United States. required BY exist.
ing regulations on the subject Of refaading,
must be furnished.
In case Of the death OF the nor. resident alien
the facts relating to him, herein above required
to be verified BY his own afndavit, shall be
established by the affidavit Of the legal repre.
sentative of the estate Of the deceased, or other
other credible person c0gnizant Of the facts of
the case, with the same corroporaSlye eviden ce
as Is above req uirsd.
GEO1GR s. BOUTWELL,,
Secretary OF Treasury.