The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1871-03-27
THE INCOME TAX,

From the NJ y. Tribune.
A correspondent called attention in our
columns few days ago to certain changes in
the internal revenue law which the assessors
have apparently overlooked in preparing
blanks for the income tax this year. These
changes are so important that we may as welt
point them out again, now that our citizens
are called upon for their returns The law
of 1868 gave the Commissioner of Internal
Revenue authority to prescribe the form and
manner of making returns of income, and
under this authority an inquisitorial examina-
tion into the sources of every mans gains
and profits was put in force. But there is no
such authority in the present law. The
sources of income which are to be included
are indeed defined by the law, but no one is
compelled to disclose them to the assessor.
1t is only enacted that every person
liable to the tax ''shall make and
render a return of the gross
amount of his income, gains, and profits as
aforesaid" and that ''the assistant assessor
shall require every such return to be verified
by the oath of the party rendering it. This
'treturn of the gross amount" is very different
from the detailed statement of income,
gains, and profits" which the assessors are
now exactiDg, and the seventeen subdivisions
of the return printed on page of the blanks
for this year, as we'll as the fifteen vexatious
questions on page 3, are clearly unauthorized.
e
crease the amount of the return eff he has
reason to believe that the same is under
stated, and the only appeal from this increase
is to the Commissioner, many persons will
probably submit to the imposition rather than
run the risk of more serious annoyance; but
it may as well be understood that the exami-
nation is illegal.
alteration in the law is shown on page four of
the blanks, where the form of an affidavit is
given which ''must be sworn and subscribed
In the presence of the assistant assessor by
every person whose income last year did not
exceed $4,000, and who was therefore not
liable to the tax. The act of 1870 is very clear
on this point. No one whose income did not
exceed $4,000 is required to make any return
or statement whatever. Section IL reads sit
shall be the duty of every person of lawful age
whose gross income during the preceding year
exceeded $4,000 TO make and render a return
etc. That portion of the same section which
empowers the Assistant Assessor to estimate
the amount where returns are not made ac-
cording to law, expressly limits the authority
to the case of 'any person having gross in
come as above of $2060 or more, who ''shall
neglect or refuse to make and render such re-
turn, or shall render false or fraudulent re-
turn" Persons therefore whose gross in
come during the year 1870 was not over $1,000
may safety disregard the assessors notices.
If thereafter they should be assessed and taxed
by estimate, the tax would be in contraven-
tion of the law, and the courts would not
assist in its collection.
The blanks give notice, it is true, that ''the
form and manner of declaring that u
person is not possessed of taxable income
are prescribed in accordance with section II
OF the act of July II, 1870; but that sestion
does not convey the authority which the
Commissioner draws from it. 1t provides
''That any person, in his own behalf, or a
such fduciary or agent, shall be permitted
to declare under oath that he, or his ward