, 1870-05-06
TtsH9 Of 4ub1sxlptfons
TIE INCOME TAX LAW,


There can be no question that the law
providing for tax on incomes expires With
the collection of the tax for the year ending
December, 1862.
The act of 1864, imposing the income
tax, provides:
'4And the dut5 hercin provided for shall. be
Fal and pad sse stns pso
heI next preceding The time FOR The levytne, col
leGsing, and Paying sa!d duty--lu. 8. ssatntes,
@Tn;as pfh lie 5 dulles on incomes herein imposed
ahau be :eyled Gu the 1st ttay Of Nay, and oe due
md parable On o. before tns set day q 5ans
no ger.--lU.s s Statutes, ToL 1s, page s5a1
The act Of 1865 on the same subject pro
v1des:
- land The duty herein provided for shall be as
sexsed collected, and ps,d upon the gains, profits,
and incomes 1or The yeaI ending he slst Of De-
lecting, and paying said duty."lE. g. Statutes at
ia1gSt soL IL, page a19.1
The net Of 7SCG provides:
"Ihat the ta1es on incomes herein proposed
and On o. Or before @ he sath sy Of q June ID il
each 5cnr, until and including the year ls70,, and
no 1ongez-"{U. S Ststutcs, vol II, page 1851
The act of 1867, which is the latest: oct
on the subject, provides:
And the ta1 herein provided for shat be as
and income for the.yesr ending the a1st day q
ea1lesttaS, aaa rsyine sid saI"IU. S s ssatasess ss
:: - That tie taxes on incomes herein imposed
shall be estcd On the 1ss day Of March, and be due
each year. untll and including the year 1870, and
no longer-lu. S Statutes, vol II, page 4sa]:
The law has always provided that the, in
come tax shall be lsried IN either March or
-ahlayo Of each 5eai, and that the ta1 shall be
for the income OF The year. ending Deoem-
bar 81, previous, Under this law, the tax
upon the incomes Of 1869, Was levied March.
I, 1870, and is now due and paynble. But
: each law .proyided:.that no tar should be
levied after March I, 1870, except on the
incomes Of 1863. The law ~ to incomes
acczuing in any year subsequent to 1869, is
defunct,-has expired by its own limitation.
The Commissioner of Internal Reyanue, 1
notwithstanding this plain and evident fact,
has been collecting the income tax since
Januaiy, 1870, upon the'sa1ary of all per-
sons engaged IN the public service, and, Of
eourse, has been doing 80 without any legal
authority. Some months ago, the payment
Of this unwa1ranted ta1. was objected to by
some victim, and tho Commissioner applied
to the Committee Of Ways and Means! to
leealize his conduct, which was, in itself, !
confession that he was v1our. and Tint
committee reported, and the House passed,
a JOINT resolution in the following words
+Be # rrsoted, tce, That whereas doubts have
arisen, ard conniet,ng decisions have been made
regard to the Of he Avs Isa1ns to
1ax on incomes, Il Is hereby declared 70 Be The
that subject that al persons are NsSle to The fay.
ment of thelr proper income It tax ascEutng a9d to
year isso; snc thsi s6e assessment and COLLECTION
o. any s1sn ta5 m n nc sssr 1s ana e
mrJ, under Ine existing provisions Of lsw, ,be
maze @ III I1e "a sa,o 'a..."enuoneq ,es
Inls 1ne osn'E1e- alnenoeo, " s8f.h1ne
o'lt .''4 -a4sef ''1* -'es'''''te ensus@ n'ao ~
se111n s...,o7, ,ao -, 70, am 10. =, Tim ,t
OF June 30, 1854, entitled Tan act to provide inter
M 1f oa r 2 TIT e Ky fr oe2 10 Po5
IS amended py the act Of jay Is, 1866 and he acs
81 nSs asan g s uaa a9 s
1870, and that Al such tsxss shall be coeeted in