Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1871-04-06
United states Internal Revenue.
Assessors OFFICE, STH Dist. MASS,
WORCESTER Anril 4 1871

WORCESTER, April 4, 1871.
Editor Of the Spy: respectfully ask the pub
LEGATION of the following statement of facts with
regard to the late rulings of the Office of internal
revenue:
Under date February IS, 1871, Commissioner
Pleasanton issued a circular to assessors
Especial, No. 92), concerning the annual as
sessment of income taxes, in which, among
other things, he said:
Assistant assessors should be instructed to
leave blank Qorm 24) with every person who,
in any probability, has taxable income, and to
require all these forms to be returned, filled up
in detail, subscribed and sworn to-"
This circular was duly received at the asses
sors office in this city signed with the Autograph
signature ga. Pleasanton, commissioner" blank
(torm "a, which is the form for return of in
come presented by Commissioner Pleasanton
under authority Of sec. II, act of June 30, 1864
and which is the same that the assistant asses
sors of this district have lately been distributing
contains seventeen items under which tax payers
are TO particularize the several sources of their
income, and .flteenquestions TO which assessors
should require written answers" that is three
more items and one more question than the
form prescribed by Mr.. Delano last year, and
has a printed notice on the back, which is to
be signed by the assistant assessor before SER
vice, that mo return will be accepted unless
made out in detail, that is with the proper en-
try opposite each item of the return, and the
whole subscribed and sworn to.
IL has been the practice of the office of internal
revenue for several years, to issue annual Gin
structlons to United States assessors concern
ing the assessment of income and special taxes"
ana IN accordance with this practice, Commits
sloner fleasanton issued his instructions series
8, No. 4, under date of March 8, 1871.
The predatory page, signed by DR.. Pleasanton.
says:
"The following instructions should he observed
in the assessment of the annual taxes of 1870.
Particular attention is directed 10 the modifca-
ton of The rules observed in the last annual &C.
sessment" Two Of these "modiicationsi' are
paragraphs SO and AZ, relating to salaries re-
ceiyed from the United States, and dividends
and interest received from corporations during
the last five months of 1870, and assessors are
cautioned TO take great "care that no amount
be entered under items 10 and II of deductions
except amounts from which tax has been with
held"
The first notice that the assessors OF the country
received that these instructions were reversed,
was by letters purporting to be written by Com
missioner Pleasanton, and published in the New
papers, ruling that
Taxpayers who prefer not to make return
Of income for 1870 in detail, as set forth on
page 2 of form "a, will be allowed to make a
statement merely of the amount of their taxa
Gle income, and that written answers will not
oe.FTequlrea TO questions on page of form "a.
| ,o7n ! making their annual income returns for
LOW TAX payers should not be required to in
cluoe amounts received as dividends, interest, or
COUPONS, IRON corporations Il or
the United States during the last i've e months Of
1870, even though no tax has been Withheld
! therefrom. wv" "ltnheiu
And persons whose gross income during tho
year did not exceed $4,000 are not reonired ~
make any income returns, nor need t5ev nat ~
any athdaylt showing their gross income aid NOT
exceed the sum above named" -''
Until the receipt on Monday, of this week of
the Internal Revenue Record, Of April LIST, con.
tanning these letters, was unwilling to recog.
nize them ofncially, oYerruling, as they did, tie
regularly received instructions so recently issued
by Commissioner Pleasanton. I desire now tc
say, that these letters are undoubtedly authen.
tic, and that the rulings sustained in them wll
hereafter be regarded IN making the annual as
sessment for this district. have felt ii necessa
ry TO publish this statement In vindieation of the
action OF the assistant assessors OF this district
during the last week, with respect to returns Of
fered by persons upon whom the blanks had
been served. WIN. 7. HARLOW, Assessor.