Grand Rapids herald. [volume] (Grand Rapids, Mich.) 1892-1959, 1893-10-03
UNCLE SAM IS ENACT
VARIOUS REPORTS DEMANDED
Hoo the wok w.s psa> S1~r~--J. II
kmish psut1es - Ss>snakn . few
weeks - Hac,p osl

Jhaf Irele Sam demands greater
Acearkey o. his clerks. agents snd &C
oeunfAnfz than any other employer Il
demonstrated b. the careful and de
tailed work required In TRANSFERRING the
internal revenue once in this district
ffom the control Il tho Hoo. John
siekeis 10 tho custody q Gen. l. {.
Smith. That august individual. uncie
sam. has delegated ID. ID. 6pzulding Of
Detroit special revenue agent -
superintend the work connected with
the details % the transfer. livery de-
tail h CLASSIFY looked after and every thing
must Be accounted for. The work -
now going on and the transfer IL nearly
eompleted- Collector smith and his
force OF deputies are nov in possession
Of the ofiice. Until yesterday J. Il.
Saith. chief deputy under Collector
Stekete. would not consent 20 serve
under the new administration but Special
Agent Spaulding and Collector Smith
said unless they could get instruction
here II would DO necessary 10 send 10
Washington for an instructor. Under
the circumstances j. Il. Smith consented
10 give tho new deputy an insight into
the business end viii stay In the Office
Tor month or two.
How the Change h Made.
Whenever there ~ change 81 col.
lectors by new appointmcpfments in a
district or by consolidation Of districts.
the collector must transfer all taxes,
stamps. except partially used books OF
coupon stamps having Jnopey value,
which should be returned to the com
missioner. merchandise Ia bonded ware
houses records and public property OF
every description for which he is re-
sponsiblc, 10 his successor. Whenever
collector gives new bond under any OF
the provisions OF iaw he must also trans
fer all taxes, stamps and public property
from himself To himself a. his own sue.
cessor. In such cases partially used
books OF coupon stamps may be trans
ferred and the schedules made out In
duplicate instead OF friplicate. An
agent. il il ID practicable is detailed 10
superintend the transfer Of the Office.
He sees that the transfer il properly
and public property OF every description
belonging to the Office. is delivered 20
and reccipted for by the incoming
lOtiOuc W tue tIanElHE III
either Of the above cases. all stamps
must be accurately counted by
the agent. the receipts therefore verified.
the lists examined and the several sche-
dulles In which the taxes are detailed
carefully compared with 1t 80 AZ def
nitely TO determine the liability Of the
outgoing and succeeding collector. The
agent must also see that all the sche-
dulles. receipts and inventories are per
fectly made out and that they are
promptly forwarded with the final re-
ports Upon completion Of the transfer
the agent makes full report Of IL TO the
treasury department at Washington A
collector on going out OF Office must
transfer 10 his successor In Office all the
taxes outstanding on lists ia his hands
whether delivered 10 him from the com
missioners OF internal revenue. collectors
OF other districts. or by his predecessor
in Office This requires the use Of nearly
a score OF schedules which are folded
endorsed with distinguishing marks
These schedules have 10 be made in
triplicate and the receipt OF the collector
10 whom the transfer is made il attached
TO them. One set Of these schedules is
retained by the outgoing collector. one
by the incoming collector and the third
sent 10 the commissioner Of internal
revenue.
Must Make Aflidavits.
There must also be attached 20 each OF
the schedules sent To Washington an
affidavit by the outgoing collector that
he has used due diligence TO collect the
taxes transferred and that 30 the best Of
his knowledge and belief none OF them
have been collected and that the failure
10 collect Is not justly chargesble TO any
lack Of diligence on the part Of the col
lector or his deputiee Any collector
going out OF ofiice who transfers To his
successor in Office all taxes in his hands.
accompanied by the required afiidavits
and ia accordance with. instructions.
will immediately receive credit therefor
in his account and his successor will be
charged with the same.
The out going collector must transfer
to his successor all stamps for distilled
spirits. fermented liquors. tobacco. snuff
and cigars and special taxes remaining
on hand
A collector must receipt for. and he is
charged with. all the taxes transferred
10 him by his predecessor In Office that
are covered by the schedules above men.