Wilmington daily gazette., 1872-04-13
From the Philadelphia Telegraph of vesferfav.
the INCOME TAX.
How the Com NJ mlsa1Oner OF Hmternal Ro,
Msac IL EMGDrctmg ahe Obuo ioWs I'M nou


nnc ." EnsOrcimg the Obuo \ ieus lmp0~t.
The blanks for income tax returns Issued this |
year contain, as they did last year. q much more |
inquisitorial schedule of questions than the law
jnstiies by the act Of 1868 the aasessors OF
internal revenue were authorized 10 inquire
into the amount and the sources Of every mans
income, and all persons were obi ged under
heavy penalties 10 a'swer under oath the ques-
tions propounded to them. But the law Of
OF 1870 nader which the lax IS now collected il
very different. II is made the duty Of "every
person of lawful age whose gross income dun ing
the preceding year exceeded $1,000, to make aud
render a return \ \ of the gross amount of
his Income, gains, and profits AZ aforesaid" The
Commissioner Of Internal Revenue stretches the
requirements FAR beyond this. On page Of the
blanks is u form for a "detailed statement"
under sixteen different heads, which the tax
payers are expected to fill up. We think they
may safely refuse to do anything Of the kind for
the law only commands them TO state the "gross
amount oftheir income. On page 3 are fifteen
questions in the nature Of cross examination,
10 which assessors are instructed 10 demand
written answers. These are aiso entirely un.-
authorized, and Il seems 10 rs that they may be
| dlsregarde'i, and the notice printed on the back
| ~ the blanks, that in pursuance Of the acts Of
Congress you are required to make out return
! according To the forms Within" conveys a mis-
| statement.
The most glaring usurpation of authority,
however, il the demand Of the Commissioner
that every person having gross income Of less
Than $1,000 shall make an affidavit to the effect
that during the past year he was not possessed
Of an income valued in the United States legal
tender currency liable to be assessed according
to the provisions ofthe act Of July IA, 1870, and
that during said year his entire gross ince me
from every source, estimated in currency, with
out any dedactiOn or diminution whatever, di,i
not exceed $1,000" The Commissioner purports
to draw his authority 70. this demand from sec.
ZION IL of the law. But that section conveys nc
such authority II enacts that any person 'shal
be permitted to declare under oi,h that he n =
was not possessed Of an income Of $1,000 liable te
be assessed" or that his tax has been assessed
} elsewhere; and he shall thereupon, il the as sis
lant be satisfied Of the truth Of his state
nent, be exempt from income tax in that district
In other words, this applies not to gross incomes
but to taxable incomes.
We called attention to this matter year ago
and Commissioner Pleasonton sustained our po
stion in an official letter to Supervisor Dutche
March 80, 1871. in which he said, "Person
whose gross income during the year 1890 esti
mated in United States currency, did not excee,
$1,000 are not required to make and income re
, turns, nor need they make any affidavit show
! ing that their gross sum did not exceed the sun
) above mentioned" And this is only common
sense. for persons having less than $1,000 yea
are not referred to by the law in any way and ar
no more affected by its provisions than the in
habitants Of Timbncloo
There are three classe. Of persons, therefor,
q whose relations 10 to the income tax we have t
o consider:-l. Those who enjoy an income nc
d exceeding $1,000 year are exempt from maxim
d any return or affidavit whatever. 2. Those VIII
having gross income of more than $1,000 hav
+ yet no income liable to assessment after maxim
Q ,he legal deductions, may take an affidavit
ia that effect, and no he rid Of all further troubl
:. 3. Those who are liable to the tax must maxi
70 return Of their gross income but are not require
to give the sources Of their revenue in DETAIL.
Telegraph Of FRIDAY. .=...==