The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1888-04-09
HOW PAGE DOES BUSINESS.
Commissioners Mlller's Instructions
to the Internal Revenue Collector.

LEWISTON, April 7.-Congressman Ding
ley. some time ago, filed with Internal Rev.
enun Commissioner Miller afidavits showing
that Collector Pages list of liquor tax payers
| for Maine in many cases omitted the name
and number of the street and that in some
eases the name given in tax receipts was diff
| ferent from that in which the taxpayer did
| his business. He requested that steps be
| taken to compel Collector Page to obey the
law in these and other respects. Thereupon
the commissioner sent special agent to
Portsmouth, N. H., some weeks ago, to ascer-
tain the facts. The following correspondence
shows the result:
WASHINGTON, ID. G.. March 90 1888.
Mr. Catoin Page, Collector. Portsmouth,
N. H.:
Sir: In reply to your letter of the oath inst,
you are instructed to give notice through your
deputies to all special taxpayers in your dis
trict that hereafter their return of form IL
must show where the particular place of
business is situated for which the tax is to
be paid. If the place is in a city or town, the
street and number of the house should be
stated in the return If the house has no num-
Der, then the street and the particular part of
the street where it is situated should be stat
ed, and where the place of business is outside
OF city or town, SO that neither number nor
street can be given, its location should in
some other way be particularized in the re-
turn. This specific designation of his place
of business by the special taxpayer is indis-
pensable to the proper execution of the stat
ute, secs. 1888, 1895 and 3241, Revised Statutes,
and must be insisted on by collectors, without
regard to the effect it may have in reducing
internal revenue receipts in districts where
local laws prohibiting the sale of alcoholic
liquors prevail, and the place so designated
should be stated in the alphabetical list of
special taxpayers, in accordance with the re-
quirements of sec. 3240 Revised Statutes.
As to the other point which you present. you
are instructed that, should Mr.. Smith make
his return as doing business under the name
and style Of William Jones. verifying this
return by oath or Affirmation, as the statutes
require (secs. 3173, Revised Statutes amend
ed, and 3176), you may make out the special
tax stamp to William Jones, unless you have
good and sufficient reasons for doubling the
correctness of his statements. If you have
such reasons, you should, before issuing the
stamp, make inquiry into the facts.
Respectfully yours,
JOSEPH S. MILLER.
WASHINGTON, ID. g., April 8, 1888.
Hon. N. Dingiey, Jr., House Of Representa-
tires:
Sir: In reply to your letter addressed to me
on the Goth inst, inquiriDg whether re-
port has been received by this Office from the
Especial agent sent to investigate Collector
Pages proceedings" in relation to the issu-
ing of special tax stamps and the method
prevailing in his district for keeping the al
phabetical list up of special taxpayers, and
"what further action has been taken," |
would say that such report has been received,
from which it would seem that while there
have, perhaps, been few inadyertent omis-
sions and Irregularities in the record kept in
his Office of special taxpayers, since his at
tention was called to the complaints made, as
general thing, the directions from the office
in that matter have been substantially fol-
lowed, and that, ON the Goth ult., in response
to letter from him on that subject, sent to
him letter of instructions, a copy of which
you will find herewith inclosed.
Respectfully yours,
JOSEPH S. MILLER,
Commissioner