The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1871-03-30
PerversiOn of Income TAX Law.

Peryersion of Income Tax Law.
From the New York Tribune.
A correspondent called attention in our
columns, q few days ago, 10 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 well point them out again,
now that our citizens are called upon for
their returns. The law OF 1868 gave the
Commissioner Of Internal Revenue au'
thority to prescribe the form and manner
Of making returns Of income, and under
this authority an inquisitorial examina'
ton 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 oil income which are to DO
included are indeed defined by the law,
but no one Is compelled to disclose them
to the Assessor It is only enacted that
every person liable to the tax "shall make
and render n return OF the
gross amount of his income, gains and
profits as aforesaid" and that "the As.
sistant Assessor shall require every such
return to be verified by the oath Of the
party rendering it." This "return of the
gross amount is very different from tho
detailed statement Of income, gains and
profits" which the Assessors are now ex-
acting, and the seventeen subdivisions Of
the return printed on page 2 oil the blanks
tor this year, as well as the fifteen veXa-
tiOus questions on page 8, are clearly I'm.
authorized. As the law gives the Asses
sor the right to increase the amount Of the
return, III he has reason to believe that
the same is undGrstated," and the only ap-
peal from this increase is to the Commits.
sioner, many persons will probably submit
to the imposition rather than run the risk
Of more serious annoyance; but It may as
well he understood that the examination
Is illegal.
A still more remarkable disregard Of
the alteration in the law is shown on page
4 OF the blanks, where the form Of an atfi-
davit is given which "must be sworn and
subscribed" in the presence of the Assist
ant Assessor by every person whose in.
come 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 eX.
coed SO 1000 Is required to make any re.
turn or statement whatever. Sec. II
reads ut shall be the duty OF every per.
son oflawful age trhOSc gross income during
the preceding gear exceeded $1,000 10 make
and render n return" &c. That portion
Of the same section which empowers the
Assistant Assessor to estimate the amount
where returns are not made according 10
law expressly limits the authority 10 the
case of "anY person having gross in.
come rs above Of$2 900 or more" who
"sLnll neglect or refuse to make and rem.
der such return, or shall render false or
fraudulent return" Persons, therefore,
whose gross income during the year 1870
was not over $4,000, may safely disregard
the Assessors notices. Thereafter they
should be assessed and taxed by estimate
the tax would DO in ContraventiOn of tho
law, and the courts would not assist In Its
collection.
The blanks give notice, it Is true, that
"the form md manner oil declaring +"
that q person is not possessed of taxable
income" are prescribed in accordance
with section 10 Of the act Of July a.
1870; but that section does not convey the
authority which the Commissioner draws
from it. 1t provides THAT any person
in his own behalf, or as such flduClary OF
agent, shat je permitted 10 declare under
oath that he, or his ward, beneficiary, OF
principal, was not possessed oil ali income
Of $4,000 liable 10 be assessed according
TO the provisions Of this act" or that the
tax has been paid in another district. This
Is permissive, not u mandatory clause
1t enables n man whose chief income Is
derived, for instance, from dividends OIL
corporations which pay the tax in adj
vance, to be relieved OF all further annoy
anCc by swearing that his income "liNblC
to DO assessed" was not above $4,000
Tho Commissioner stretches 1t to mean
that It OOliges every one whose gross in
come" did not exceed s., 900 to make afil'
davit to that effect before the Assistant
Assessor, in spite Of the plain fact that
the duty of making any return at all Is
expressly limited by section II to those
whose income did exceed that limit
Upon the whole, however, we are not sor
ry that these understandable iMterprcta
tons have been adopted. Anything that
makes the income tax more odious mus
hastsn its repeal. 1t has long been re
garded OF doubtful constitutionality
Gen. Pleasonton pfonoInces it unproit
able. And now 1t seems that the method
of It's enforcement is to 10 illegal. Car
anything more be done for it?