The New York herald., 1876-09-16
THE INCOME TAX.
Interesting Recollections OF
Its Workings.
WHAT THE OLD ASSESSORS SAY.
Some Results of Publishing the
Income Returns.
BOTH SIDES OF THE TILDEN NATTER.

BOTH SIDES OF THE TILDEN NATTER.
At period whom the safety Of the country was i'm
per,ed tho Congress Of the United States not deem
ing the usual Of the government adequate to
grappie with aud put down the rebellion, commenced on
the 4th OF july 1861, to initiate proceedings toward
legislation the subject Of Internal revenue From
that period until July 1862 the subject was continually
under consideration OF the House On the LIST OF that
month Congress almost unanimously enacted the
"Exc.sc" or sInternal Revenue, for the purpose of
providing increased pay tho interest on tho
public debt to support the government and for other
purposes BY joint resolution, passed July II. II was
provided that certain matters. required TO be done
OH or before 1st days of July August should be
postponed to such time might be fixed and deter
by the Secretary of the Treasury This provision
conided immense power in an individual but any ono
familiar with the workings OF the system will see what
u hercuean task 1t was arrange such vast and OK
tensivc system over country in which such a law was
never known before. Under this resolution the Secrc-
tary gave that tho law would take effect Septem
ber !, 1862
THE INCOME
Tho internal revenue upon incomes imposed
by the of 1862 OF the most important
sources of revenue. For the year ending June 80,
1868 (only including actual collections for ten months.
IT amounted to $455, TAI; in the following year,
s4 279 together with S2s 929, 3l2 imposed under
the joint resolution of July 4. 1864 while in tho year
ending June 80 1865. It produced, rs estimated. over
s5s 600 O0O When tho law first introduced 1t was
feared it would meot with public dIscontent and its
officers meet with the reception they did in Eng
land ia 1897 the Inauguration OF the rst "Assessed
Taxes b but in this there grcat mistake in tho
of IN MI NJ four eli
PUBLICATION or INcoMx RETURNS.
In the first days Of the law the objected to
allowing any persons to see the returns deem
ing them truthful only under the expectation that
they to DO kept strictly private One Of the Com
mIssioncrs, however, decided that the books should
be accessible and from that decision arose tho
practice Of publishing the returns. Some men OF
good business qualities active sharp and strictly
honorable in their dealings might on tho possession
of these qualities crcdit and stock from which
in tme fortune might be made Opponents to them
trade could visit the assessors oicc and find out
their income. This they would publish among their
creditors TO their damage, and among their customers
who wouldn't care to deal with such poor hrm. On
tho other hand, instance OF tho evil resulting
thereirom takc tho Of Cincinnati nrm who were
represen having paid tax on $500 900 profits In
yoar Their credit ran up and they availed them
selves OF and failed few months later for s5O00O0
INTERVIEW WITH GOVERNOR rILDESs Assessor.
Mr.. 0. G. Hillard was assistant assessor Of tho
Eighth district In 1862, where Mr. Tden resided at
that time Tho district divided into some twenty
six divisons each In charge Of assistant under the
Chief Assessor, Mr.. A. j. BleeckeH Mr. Tilden resided
In tho division in charge OF Mr. Hillard. reporter
called on Mr. Hillard, when the following interview
took place.
sYou received Mr. rdens income return for 1862.
did vou not Mr. uillardfh
s'Ycs, sir"
.'Do you remember the in which It was
made ?"
~ do not remember his in particular, but be-
love, like many others. the calculation made
little slips OF paper and tho gross amount ontored
on tho blanks provided, In the column showing the
rate OF taxation TO which It was subject"
"Did not the law require detailed return Of every
persons income and the sources from which Il was
derivod?"
lit did; but /. was new thing, and very few por-
sons were all familiar with It's requirements. There
were many difficulties In the way Of carrying It out
We wero compelled to mako returns by certain
dato and when the persons in the division did not hand
in their statements in time compelled to
them to the best OF my knowledge Printed circulars
left the residences notifying the occupants to
make their time and notifying them OF the
pcnaty OF default. The law was looked upon
with disfavor and half notices destroyed by
Servants who regarded the who lett them In the
light OF land agents IN Ireland"
How did you proceed TO assess those who mado no
respousc to tho EoticcY'
.;Shorlly alter May / in each year the custom
to make thorough canvass, and then the bost in
could get to all who had made
their returns II a difficult task, but gen.
orally placed the figures high enough to reach the full
amount"
wsre you compelled to do this frequently or In e1-
'.It was done very frequently, and with those
who camo III response ~ The notices "
show thaty'
"A great many professional men and spectators
would call and say they kept OF their
incomes and could not swear 10 tho amount"
"What was done in such casesy"
s.we had other course but them accord
ing best knowledge and add on the penalty"
"Did you regard such action as an effort to escape
'.No, believed most OF them honest about It,
Tor such never do keep close record Of their
counts and think thoy preferred to leave the matter
absolutely correct"
''Did Mr. TiIden over neglect to call on your"
"No. he came regularly every year, and believe
remember he said he could not conscientiously
swear the amount oi his income. Z"
"What did you do Ia the ma:terr"
''The same Us In numbers OF other cases. l con-
suited with Chief Assessor Blcecker, and we fixed the
amount according to our Judgment
'On what was your Judgment bascd-on previous
returnss'
mo; 1t was generally on the statements Of tho
themselves when they were known he reliable.
and they were, rule, willing to subject to the nty
per cent penalty rather than venture sworn state
Besides, though 1t Is rather singular, the
who know least about the law gouerslIy lawyers
and profession ii men, IL was very intricate and arbi-
trary, but merchants and business had n much
clearer conception OF II. They OF regular
habits and accounts, and know precisely what ineir
business yielded and to what amount of they
liable II was very hard on them. too. For instance
II the profits OF copartnership amounted To
$4,000 in yoar, aud tho terms OF their
agreement only allowed thom TO draw out
$1,000, they were Obliged to pay tax S5OooO just
the same. "
did the people rulo respond checrfully to tho
taxyn
''As rulc they did but number Of wealthy men
lived sort o carpet bag life, and moved from place
to place. To keep out OF reach. Whenever caught
up with them We sometimes did after Two or three
called Tor their returns, and whom not iorth
coming We assessed them heavily"