Burlington weekly free press. [volume] (Burlington, Vt.) 1866-1928, 1888-03-02
TREASURY DEPARTMENT,
OFFICE OF INTERVAL REVENUE,
MASHINGTDN. ID. q. Feb. Ii. lSSS


Hon. ". ". circuit. VI. C.. Washington. d C /.
Dear Sir: Enclosed return lette addressed
to you under date OF the 18Th I'll, bi Austin
W. Foster, president Of The National Blnk,
of DcIby Line, W.. The letter is as follows !:
Last evening we were ca led upon by Il
deputy collector Of Internal revenue IN re
gard to our usage as to Canada hIlS, and
our answer was nat we had received them in
PAY mcut rrd uec1 the III in discount when
over customers uid not office. a, YOU are
aware the +. r. hauk has a bran, h just 9crO~s
he line a, should We re use To receive Can
AGA buls II would throw good dead Of bust
less away from us t. h III. If ;ht law l. to he
enforced ANA we are Obliged 10 pay 10 per cent
tax ON VIII It we ray cut, 1t cuts oil good
deal OF our business or we shall either have to
refuse il altog the, or send it to Lauada aud
nav cXChhI &c. 1t h beer dead letter so
long, we can hardly think 1t To be en- OF cCd.
viii You please drop mea line IN regard 10
your opinion as to whether 1t will be insisted
upon or nov"
/ reply that in my opinion under the pro-
visions of section 20 II the act Of FCbruu y s.,
ls1j, the National bank of Derby Line II d all
Other banks located in the United States,
whether STATE or matte aal, are legally laule
to Il lax of 10 per cent ON the mount of Cana
dian bank notes used for circulation aGd paid
out by them
The law has never been dead letter"
There has been no time Stree its enactment
when cases under 1t have not been pending 10
this flee, or in the courts or both. IL is to bc
regretted if the local officers have failed TO
remind the banks OF their DUTY to make To-
turn of Canadian bank notes, gether with
all the Othcr circulating notes name q IN sdlu
Sc ctIOn, according 10 the requirements of Sec
tlpu 34l4 k. s., and section II, OF said act of
February 5. Bat sucu failure is no legal eX-
cu.e Tor the neglect of the banks to make re
Turns as I, quircd bS law. II Is not the gov
T. nme hit the banks that have treated the
statute a. Il dead letter"
| has been .ud, not only by the inferior
courts q the L tied states, tul several mes
10y the Suurt me tOuri tn It the tax III Qucs-
tiOn WIS no doubt Intended TO destroy the IL"
OF ali circulating notes except h" established
national currency. Tie tx was mpus q
largely IN the interest of the natlOEu. bank.
IL would seem. therefore. that they, IL least,
should not mpain Of 1t.
This office was not aware. until very rec Mt
Iy, of the nature and extent of the circulation
OF Ca adam bank II ties in this country, nor
untl its tyutiOn WAS directed TO 1t by he
president of one OF IN" national banks located
near he Canad AN bord +.
The authority to make assessments OF the
taxes due Is IN ted to the 10 months next
ucceedlng the delivery TO the collector OF he
list upon which the assessment might nave
been made but from which 1t was omit d. If
re urns covering the rest of the time for
which there is Liability are voluntarily made.
the taxes can be assessed in this 6fice ana he
llected 10y the collector Bur the only moue
OF enforcing the payment OF them is by SILT.
The co lee ion of taxes legal Y due from
solvent taxpayers, is a matter which doe not
rest in my discretion. | am not at liberty
10 omit the collection Of sLch taxes, even
though such collections - Ould set IN 10 me
to be marsh. | have accordingly instructed
col lector. 10 call upon he banks and other
parties liable III I heir respective dlstilcs =, Tor
returns OF The amount OF Canadian bank notes
used tor c rculatlJn ana paid out by them
for the three semi annual periods 'ndtd Dec
ember 1856, June |, l'N1 ana December IL
1857. Respectfully Yours,
JOSEPH 5. MILLER, Commissioner.