New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1871-03-22
| LETTERS FROM THE PEOPLE.
TIE INCOME TAX.
,you,s,r1oNs As TO DETAILS OF BUSINESS H.
LEGAL.
r,,Ior or rhe Tribwne.

| LEGAL.
o If Ths Tribune.
Gu. pIoase call attention to the fact tnat
ON ,,o,,n,s authorities dsregarding An
"' ,,,,o made In tho law which reimposes tho
~ aud was plainly designed to relieve people
, me odions inquisiton into tue details OF 'h pr,
-. l,usIncss Affairs that round ecr'alh sahelioi ~
| ,,1 1y, This inqElsiIlon rested upon Sec iio VI
49, ,t Of March 3. 1865 which provided; mat II Sn'
.,,,,, ~ nil rCesons OF lawful ago TO make ana
der list or return In such form aud manner as may
-, rascrned by tho Commissioner OF Internal Revenue
% Tho Asetant Assessor Of the District In winch ,n'3
osile Of the amount of therinoome gah' anu Pro"'s '
trcsaid~ Under the authority thus given to prescribe
-, 60, and manner Of tho retnru, was found the war
-, for reong peoplo to disclose not only their llabil-
,,v IN taxation under the law, bat all tho details
~ tholr business; to mako public, In fact, inc
sources o. their gains the occasion or their losses
persona secrets which all men guard with jeaiousy and
70 reveal which is in many cases. TO agcraya,o disaster
or invite Injurious competition. Sections 7. s, and
Q Of the Act OF July II, 1870, which continue the
Income Tax for two years prescribe tho sources OF IN
come TO he included and the exemptions and deductions
TO be made in estimating the gains profits, and income
OF any person." s}ctOn II cnacs that It shall be the
duty of every person OF Gv age whose gross income
during the preceding year exceeded 1900 TO mako ana
render return, before the day designated by law
to Tire Assistant Assessor Of the district IN which he re-
SIDES o. tho gross amount Of his income, eails, ana
profits Aforesaid"
No authority IS given under tina present act to pre-
scribe The and Of the return or 10 exact de-
tailed statements such authority should have Its posi-
tive warrant in law and it's absence in the present law
ia rendered emphatic y the fact that it included n
the sta utc now superseded. The law now In force sim
ply requires OF persons having txabcincomc that they
make return of the gross amount or such income, ana
that is all that IN could be ASKED There could be
no material Cl 10 the Ivy requiring returns OF
details for those who would make false oath as to the
aggregate would not hesitate 10 falsify the particulars
notwithstanding this notable change IN the awhe Inter
nal Revenue 1rtcs now Issuing blanSst to citizens
reouring detailed returns q income AMI have addcd
string Of questions which wholly Unauthorized, and
faithful response TO which would hardly leave person
H. the possession Of Guy business secret whatever Be-
sides the form Of yerGcaon Of the return attached to
these blanks makes Ito Gfant swear to correctness OF
all the details and Tat the written answers to the
above questions arc true while the law rely provides
mat he Assistant Assessor shall require every such
return TO be verified by tho OJtl OF TIE parry Eoh"CIE
Another cxtra,cgal a-d unarthcri7cd cxocon NAV he
here untcf Section l. Of Tho now law rr'yice "ihat
any person. I'm his own 'ehau, or aS htH'%f' or "h'
ward beneficiary, or principal, was rOi possessed os IN
income 0f $3.50. liable 10 lt &sseri oc'9 uhr 10 wv
provision ot TINS ac" 1nis is clear and prec. ana
! aam- OF Mf'reniig authority being CeH,ta
! tucro,rom. shll, tho blanks furnished for such
| ss the law cou'c,ngIaies, that, IN Sub lance
D. had no taxable Income; tut tcat NiIhE $40 H'nr
liz Etirc Ioss income il9m "',ly source, es'l tt
ful currency O.. s. legal .lae'), "iiA' y IS.'0,io2
tiIuuAItigu vi "6tF ia no. tAt'tt VE'VI' hiitt
ri.ht have tue a.ECIi"s, under g." laNt 90 H' ire
whether IcT-u'a income exceeds S-p, pjFitti " u
1904 taxuhcl one per may EaVr lar+c income nom
| tip DIVIDENDS o. corporations Wica r"y t"e TAX III
-.iLre; aID., cr iIuy fla business inaao lafr gains
which may be swallowed up hy lpS3c' i u ID Si.htr
ca. necessary tlgt Ct'io'y shall De grained ny IN
cyct statement of tie cr,patJaccs, when II VIII a"a
! Lui a!fIs wlatcver TO tie revenue!
Vh-t t..s San fncrc lc il exceeding rs aNNe ScWn'
Il powers conferred by lsNi iAc imposition OF tne
t,tF'ut Income IaA bv Con Fr5s s undoubtedly an L'-
constitutional act being Size le'ynE a. c"lh'auoh "t
direct tax without apID jioatnCit among tuC S'fcI
t,s according 60 ruYir,.'r. ii ic Question hio.i
co.r uCrlv before tao S.pr '0' Cout uI me Uhtd
states ii could not flI TO 1c thus decided. That Il MS
no been So disposed Of j. an Cyionrc "a the ptUo 10
! ratiencr Of orr people, unwilling 10 eil"3iiiso
Inc Government in TIC hour OF is need ny
c'ait,'re even their rights, Brt The CRISIS
which riouaat suc means oil reyeru' into o2erat Oh
l. past and IL 80 iIeguyle lt ls on-tr To DC TO-
era ell u must uc cnoI.,i win lcmy, AID not Nlth
ril II should DO, be rendered offensive T. the List =
Gre h. unauthorized and illegal forms or inquiry !
VIII moi trc.p4ss upon your sracc by leing A. lehElh
f. titSc prov su5 OF O. e law which auh"llzo az cNhi-
nation Of per OF his books col account t. ascertain
tic cxtn o his income, iA the curTcc .urns 81 ms
return is dou' ted. n is only necessary TO ~ mai nS
air y been Iudicaliy decided IN ltsylt anna tht d
pgr..-, cannot Ge corpgrd 10 iui.h5i - bo"5 % tC-
count Ter examination, or 10 tta"y thetc4ii'
HeE-4 York, =. rci a., lS,l.