New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1873-04-28

THE NEW INTERNAL REvENUE LAWS.
ASSESSORS SUPERSEDED DIsTILLERrEs TO BIZ
STRICTLY SUPERVISED -BAER RETURNS POST
PONED UNTIL JUNE.
WASHINGTON. April 26.-The Internal Rev
Office has Issued series OF rules and regla
tons concerning the duties Of collectors and deputy
collectors under the act OF Dec o. 1871 They provide
for the retirement Of and assistant
under the act follows
Collectors must on the Goth day OF May proceed 20
the assessors office ana take possession Of and give re-
Cept for, the books papers and other public property
apperalnlng thereto ana VII herea ter by themselves
OF their deputies discharge an the duties imposed
by law upon assessors aud assistant ASSESSORS, except
On the Isl Of MAY each collector will DIVIDE his dis
ric into convenient divisions and viii assign deputy
20 each. aud will require each deputy 10 canvass nis
division ana report 10 iim monthly all persons VINO may
be- ound doing Duslnc without stamp denOung the
payment Of the special tax 10 which they liable
posted in conspicuous place their establishments,
places Of business, and also all other persons who may
DO found liable 10 any internal tax.
worms ana ss 20 be calculated from and including
the LIST Of May, 10 and including the 3Oh Of April follow
liable to special Tax VIII he required % pay the
crung against him 70 and Including the 3oth Of April
ENSUING ana IA the taxpayer commences business at a
period subacqueAt 10 Nay lie VIII be required to pay
the tax from the first day Of the mouth in which ne
commences to the 30th Of April ensuing
The following concerning distilled spirits contained
in the regulations:
As 2 large portion " internal Revenue will hereafter
pOrauce JAal ds!Orles should he kept Under such sur
veance viii render fraud impossible. Collectors
should instruct their Deputies 10 visit the dstiIeres IN
their districts AZ often as possible and at other han at
stated Intervals; and az such visits deputy collectors
should carefully examine the distllers yeastig book,
the record Of the sOrekeeper in order determine
whether such books correctly and whether the
termentng tubs have each been hl!ed aud empted at
the proper time. The fruit distillers will require
large share OF the attention or collectors. They are
the district the law requires that they snail
be registered and surveyed IN the manner other
report the against this class Of sers
depend almost wholly On the report made VI the time
Collectors will observe that it Is OF the utmost i'm
pOrtance That these uisteries be closely watched 1t
often happens that where fruit dstiller has stills
III has dstlery lac only uses one Of sucn STILLS l. such
the dstler should register OF his stills not
Tor and make Application fOr reduction " capacity,
otherwise me assessment would De made on the en-
tire capacity OF the distery which in case of spirit
dlstilery, Is computed the capacity Ot the stills
without reference 20 the fermentlng capacity.
As soon a. the Office OF Assessor Internal Revenue
ia several rro-
Of the OF December 1872 the duty
mending suitable persons Tor special examination, with
a view appOlut.ueut United states Internal ReYe
nue. Gaugers, whenever necessary VIII dev0fye upon
Collectors instead or the Assessors who have heretofore
performed that duty,
II Will be seen mat the regular returns by banks of
deposit, circulation, and capital and the returns
savings banks, which but for Dee. "A. 1872.
would have been due IN January 1915 cannot now DO re-
CURED before June 1873. All returns 10 DE made
June 1875 must deposits circulation and pi
tai Tor the enre eleven months preceding regardless OF
aud landing any returns OF assessments there
upon which may have been made meantime. There
is73 the six months preceding but ~ view OF the
provisions Of section 8, OF the act or Dec 1872 the
sessments made thereon not legal Those assess
ments which after JunU 1873, any pOr
ton the SAID eleven months Will alone be legal and
Will accordingly be collected. But when banks have paid
the proper portion OF the eleven months and
Will make distinct WAIVER IN writing 10 tho collector
10 this office OF any rights they may have 70 recover
back the amount thus illegally paid, the office Will abae
much tHe eleven months assessment as Is equal 10
the amount heretofore collected; but n WAIVER
made legal assessment for the eleven months VIII De
collected. ana bank viii receive back the amount
paid upon the trst assessment making claim Tor re-
funding.
The regulations are exceedingly voluminous, making
a pamphlet OF 81 pages, ana contain iui INSTRUCTIONS
iOI the guidance OI Collectors and .uelr dep-tIeS.