The sun. [volume] (New York [N.Y.]) 1833-1916, 1870-05-25
SETTING covGRnss R1onr.
Internal Revenue Arcounis-A Letter from
MIR. NJ. -. Field.


10 ne Eattor OF me SIN.
Sia In common with several Of nv colleagues,
l have something to say In relation to the return
just made TO Congress by the Treasury Department,
f~ttchding to rive statement Of the accounts Of
former Internal Revenue Collectors with the Gov
eminent The figures adduced in the return are so
monstrously at variance with the actual facts that
an explanation Is obviously duo TO each Of the gen
uemen concerned.
Itis proper for the public 10 understand something
Of the machinery OF accounting in Collectors once
Assessments Of nterna al revenue are originally made
by the Assistant Assessors OF the dinerent DIVISIONS
Of district and thea trogsmi'.si py sssm 70 ,ne
ploes his work he Incorporates all the assessments
In list and transmits the same TO ms collector Tor
collection, THIS list Is either q monthly one,
special one, or annual one. The annual list com.
prises taxes on income, plate carriages, &C., and
special taxes formerly called licenses, These annual
lsts In certain dstrcts are some years very large.
In my late district Uhe SIXTH they amounted on one
occasion during my administration to two and q
quarter millions Of dollars. When the Collector ro-
ceiyes list from the Assessor he receipts 70 him for
the amour, thereof ana Hsss rsrl o. ' T receipt
the Collector is charged with the full
amount, ana remain, 50 charged until b. has
collectible and not erronsously assessed, and
been released from the collection Of those which
to tie dOvsrnmen. the prescribed evidence 10 ,ba,
effect in each case. When Collector requires
a%pss ss or oT
supply and at once charged with The amount which
they represent as cash. aud remains so charged until
he las disposed OF the same TO the dealers OF his
district and accounted for the proceeds thereof.
Whatever moneys arc collected nom whatever
the came day TO deposit 70 the credit OF the
Treasurer OF the United States with
for tile purpose BY the Secretary OF the Treasury.
The depositary Is required TO furnish 10 the Coloo
ST ssruSSe II sata LOT sSSa dsP s s
IL required to transmit to the Commissioner OF Inter
nal Revenue and tho Secretary OF the Treasury re-
spectiyely, and the uiplicate he retains as his own
voucher. Two Important reports among Uthert)
are required 10 be Forwarded to the Commissioned
monthly. The one contains a detailed statement OF
the collections during the pre- vious month from each
source Of revenue, aud tde otner statement Of how
much was collected and how much remained uncol.
ecled undated upon each list for watch the Col
loctor had Iecep,ed at any time, and which had not
been already completely disposedof
When a Collector yacates bis ohicc by resignation
removal, he turns over 70 his successor ali tue
stamps remaining In his possession, and The receipt
Of the incoming discharges the retiring Collector
therefor. II the retiring official has In his posses
sion any lists which have been with him more than
pose Of, he must have them Sbated to himself All
other lists not fully collected, after applying to the
| Department for abatement for such items as he
knows to be uncollectible or enormously assessed,
lie turns TO his successor, who receipts to hun
| therefor. But under the peculiar system Of the
Revenue Bureau TINS receipt does not discharge the
outgoer. Both tho old and the new Officer held
for every item until al snail have been collected
| abated.
| The Collectors scccunts 20 first 70 the Comms-
siOneT's Office where they held In suspense, Like
Nahemofs oOfin, an indefinite period. II Ia under
hnnd,e1 st,II nenSioS thsrs A. tbis t,,nn
When account has passed that ofi;e, 1t Is trans
Anottrs nnice Slipcre ~ IA oy'rI,,nlcJ n sec,'na
time. IL then brings up in the First Comptroller's
orf, 20 Ia a. ,his co,,ac,, thet ,nsrs a. a so-
OF side Bureau OF Internal Revenue In the Secretary
" the Iressurer's otee, which may intervene any.
~ s'Iy fn =, s az @ ~ inc MY, - ~ 40, ~,
.ue Sh'eu S'''eS AS' -'S0 so'''i41s :" sag W VIC
| Wyvg,lsl~. c.,,..,.. .,,,,,. l. oa.o IA. .,or,.
| nne NoeeVcI re ii w o.Ise, ~ sSeounts
are ptesuei 70 =, sHtttu @ nnI ~ irOin stA
10 niue months le is likey 10 hear from them When
ne IAcaes VS. Ohce' iue piaeuVe seonis 10 Oothh t0
| hoiu on 70 them IN tio NonilnlsslShet ounce uhtu
| t.SL -. -. -. ~ 80 80, ' " N'N'' 'NN' "'
| when Le us Isen elaIeea. ,o.o ~, 49, -, A.,
". .ne Iosn uh h W. oIue, 10 NV s0se " 'is
Iaht nstsi year, naNlng uuIls tha' uioh,u cSeipscu
| 70 We AhsSss0I loI tho alhu "s'' hia "oin
my ooo~s 'ha' was S"Aisou VII"
Uncollected taxes .............. t4l9S32 IL
And Stamps OF all kinds on nand 1895 3i n
| $3.50 a.. -
Total. ACKNOWLEDGEMENTS. $5s96o3 81
Ivac.ted nv office on the gist dav OF the sueo.sd
ing August Al that time there ROM uncoIlected
in Enc. On ali lists eniy fS6 ~ IN most al n
oeins on the annual list which had nc. yet had time
20 collect In ful In July collected and accounted
for s3s3,0n 70, and In August sly7,599.s9. In the
list never cones into the Collectors hands ultil
after 10Th day OF the eding month. An the
STAMPS not disposed OF tuTned to my
received his receipt therefor, and was subsequently,
| authorized BY tie Commissioner " lake credit Tor
| the same.
| or the SO, rs 81 assessments outstanding when
et all has since been collected by my successor or
| abate 10 him or to me, except follows: One item
| OF $50, and one OF tl5, Ior which statement was
asked, but about which further Information was re-
| quested by the Commissioner, which was promptly
| aud ully furnished; and one Item OF $33SlO and
one OF $g2S S. covered Oy good bonds ION tODacco)
which, afler usin. every effort to collect tue TAX,
turned over 10 Tue United states District Attorney
for suit respectively the ESD and the 18th OF SeO
| TENDER, 1868 In relation To tho two later
| matters, the COmmissiouer writes that these
sums eaunot be Hbated TO me until II ~
ascertained whether these amounts cannot he col
lected by means Of suits on the bonds He says that
any tInE II eVoVeu ~ tueso ~. W ~ ~
Wl ue Ie urI I w. ti1 ~ 49,, ~ , a. ,oi
men Il Ihsv mr.. moi co.eed spplication can then hs
| uadv for abatement, Il is not easy for me TO com.
prehend why, alter have exhausted all means with
in my power TO collect tax ana being unable 10 do
So have passed the matter over ior lurlher SETON to
an Office over whoa cannot Dc presumed 10 have
any control, ana which ~ overlalen Wlth Dusn ess,
should continue 10 DO hed responsiOle ior an IN
Definite period untllA ma result Is attslhed.
| Ny actual position "i.h TOE Government Is this
| IHeg otee me nee o. 80 huadred doao's' have
about the same alaouat 70 my credit - discussing
agent III the sublreasufY, not one dollar OF when
| Lave touched since vacated my once rus NIUE
| balance may lnure 10 the benent OF my grandehh
dren, II ever nave any, ana tney i've 70 iAu aver