Pittsburg dispatch. [volume] (Pittsburg [Pa.]) 1880-1923, 1890-05-06
SWEAR OFF OR PAY Up
Firms Must Make Sworn Returns of
the Business They Do.
A PLAIN STATEMENT OF THE LAW.
The Board of Assessors Issue a Circular
to Directors.
JUDGE SLAGLE'S OPINION IN BRIEF

The Board OF Assessors is engaged in a.
sessing those concerns for the business tar
that have failed to make a report of the
business done by them during the past year.
Every firm having an Office in this city have
been furnished with blanks to fill in, show
Ing the amount of their business, but many
nave paid no attention, and the assessors
Will use their judgment in fixing the figure,
OF which these concerns will be notified, and
which they will be allowed ten days to cor
rect by making a sworn statement as to the
amount of their business.
Chief Assessor Case finds much difficulty
with firms who were exempted last year be-
cause they swore that they did no business
within the city. This year they paw no at
tention to the notices because of their preyi-
Gus exemption, but Mr.. Case saws they will
have TO make sworn statement again this
year because there is always a possibility
that a firm may make change in its
methods Of conducting business and may
become assessable.
THE LAW LAID DOWN.
Some firms claim immunity under Judge
Slagle's decision in the case Of the Hartman
Steel Company against the city, and a cir-
cular has been prepared and issued as fol-
lows, the names of the contestants, of course.
being changed to suit the case:
PITTsBURG, May 5, 1890.
1, GENTLEMEN-We have your communities
ton relative to the returns of business done in
this city by the Pittsburg Plate Glass Com.
pany and the Union Switch and Signal Com
pany respectively.
In answer we beg leave to state that the
plank forms for business returns are by order
delivered to every visible place of business
and this includes every room and office where,
IN. as indicated by q sign, business is asked and
done. All parties thus notified are required by
law to make returns TO us within 10 days of the
business done by them for the preceding I2
months, which is to be the basis of our assess
ment for the year commencing April ]. If re-
turn ia not made within the specified time it Ia
our duty to assess upon our best judgment and
information, and then to notify the party and
allow 10 days during which to file an appeal.
ANoTE OF DEFIANCE.
In the case you represent no return has vet
been made. We therefore notify you that it
will be necessary for some official connected
with these corporations, who has knowledge of
their business, after examination of the de-
cision OF the court in the Hartman Steel Com
pany case Ia copy OF the opinion and the decree
we have at handy, to make return under OATH
II the parties do not agree with the result Of
our action they have their remedy.
Very respectfully. BOARD OF ASSESSORS.
In the decision mentioned, Judge SlagIe
holds that firms having offices in the city are
liable for taxation on the amount of contracts
made therein for goods to be delivered in the
city, regardless of where they are manufact-
ured or where the headquarters of the firm
may be located.
The board is hurrying up the work, as the
annual report has to be completed by June 1.