Birmingham age-herald., 1895-04-12
HE HAS CAUGHT HIS BREATH. Internal Revenue Commissioner
 Miller Sees Daylight. COLLECTORS ARE TOLD
 f.s
 TJS ough the Southern AsSo- 2 Ciated Press How They <. Must Proceed.
COLLECTORS ARE TOLD

WAsHINeToN, April 11.-Commissionel Miller today, after several days consider ation of the changed condition of the in- come tax law, but still in the atssnce of the full text of the supreme court decision, issued supplemental instructions 10 the sixty three internal revenue collectors. The instructions may be followed by others to meet special cases as they arise. The instructions were handed to the South ern Associated Press for distribution and will not be telegraphed to collectors of in- ternal revenue except in the far west. They are as follows:
 "1. Interest received from stato, county and municipal bonds, or securities, and rents from real estate are not taxable as in- come, but persons or corporatis ns receiv- ing said interest or rents shall include in their returns as receipts the full amount thereof received or accrued within the year for which the return is made, and shall deduct the same as not subject to tax ation.
 "2. The amounts actually paid for taxes, insurance and repairs on real estate may be deducted from income, as hereto fore provided by the law and regulations. ''3. All persons and corporations that heretofore rendered income tax returns for the year 1894 to collector or deputy col- lector, including therein interest received from state, county or nun icipal bonds, or from rents from real es a.e, may have the amounts of said interest and rents deducted from their income by duly making affi- davit to that effect, and delivering the same to the collector or deputy collector to whom the original return was rendered. "The collector, upon receipt of the pre- scribed affidavit, shall attach said affidavit to the return of sfiiant heretofore made, and shall make the correction in said re. turn in conformity with the facts stated in said affidavit, and forward said amended return, with the affidavit attached, to the commissioner of in ternal revenue.
 'JosEPH 8. MILLER,
 "Com missioner of IDternul Revenue.
 "Approved: J. G. CARLISLE,
 ''Secretary of the Treasury"
 These telekrams were sent to collectors:
 "WAsHINaToN, April 1l.-Have the affi- davit and instructions printed and distri- buted immediately to all persons who have rendered returns.
 "All returns received here will be for warded you by mail. Correct the same by attaching affidavit and making deduction as shown herein.
 .Request all persons in making returns in future to show clearly that rents in. cluded and deducted were received only from, real estate, and include nothing whatever paid for rent or use of personal property or franchise.
 s.JosEPH S. MILLER,
 ''Commissioner.
 "If necessary for the accommodation of persons fling income tax returns you will keep your office open for business from 8 A. m. until p. m., up to and including the 18th instant. Jos. s. MILLER,
 ''Com missioner o
 ''There Is 10 power vested in this depart ment,' telegraphed Commissioner Miller late this afternoon, 'to extend the time for making returns under the income tax law.''
 The telegram was sent to Thomas T. Eek ert, president of the Western Union Teie- graph company.
 With the supplemental instruction sent to collectors of internal revenue to- day, together with the telegrams az to keeping open offices beyond the regular hours. Commissioner Miller has closed up as completely as he can his connection with the enforcement of what remains of the income tax law. Collectors and those subject to the law must do the rest and must do it before the close of business next Monday, April 15, or else be subject to the penalties imposed by the law.