The daily morning journal and courier., 1895-02-11
THOSE INCOME TAX BLANKS.
NOW BEING DISTRIBUTED TO ALL
 WHOSE INCOME IS $4,OOO.

Collector Byxbee's InstructiOns-Under
 &4,OO0 Exempt.
 The blanks for the income tax have arrived, and many of them have been distributed, and work in the direction of collecting the tax has been commence ed by Deputy Internal Revenue Collec- tor Kennedy, The tax is due and pay able on CT before July l. All persons whose annual income is $4,00O or more will be compelled to swear to the list and pay the tax.
 The work of collecting the income tax will, in the opinion of some citizens, be materially hindered by several things. For instance said we'll known citi- zen recently, there are many men who hold only little real estate, but quite an amount of stocks and bonds. To the assessors these men never return list, preferring to have the penalty for not doing so imposed. It is cheaper than returning full and correct list. These people will, of course, fail to voluntarily make return of their full liability to an income tax collector.
 Then, too, the listing of property is sometimes misleading. Nothing regard- ing the earning capacity of property can be told by the amounts at which it is listed In cases of this kind how ever, the collector will compile list of his own for his own use from the assessors lists and other sources of in formation.
 The law provides that anyone hav- ing an income of over $3,500 year shall make return of all the net returns of his property during the year, accom- panied by a schedule of deductions. Special blanks are printed and dis tributed on which the returns are to be made An exemption of $4,000 is allow, ed, but on all over that amount tax of 2 per cent. is imposed. In cases where a man holds stock he is entitled to de- duct that from his return, as the tax has already been returned for and paid by the company.
 Internal Revenue Collector Byxbee has received instructions from Wash ington relative to the collection of the
 
 instructions are as follows:
 You will proceed immediately with the distribution of blank returns for the income tax, and with the collection of data necessary to the efficient enforce ment of the law. In view of the short time remaining in which returns can be made without mourning penalties, it IS deemed proper to urge a prompt and i diligent compliance with all the re- quirements of the law and regulations relative to the tax.
 While 1t is important as am aid to taxpayers in complying with the law relative, to the returns of incomes, that l you should distribute blank forms to all | persons, corporations, companies and | associations in your district liable to | make such returns, as far as you can learn the names and locations of the | same, your attention is called to the | fact that the failure of such persons, | or companies to receive | such blank forms or to receive any mo- | tice relative thereto cannot be deemed | a valid excuse for not rendering the re- turn required by law, and will not pre- vent or reduce the penalties imposed for | failure or neglect to make proper re- | turns"
 In reference to this tax the Washing ton Post in a recent issue says:
 A very knotty question has arisen in the prepara tion of the income tax regu- ations now under consideration by | Secretary Carlisle and Commissioner | Miller. It is at what point in the sala- ry of United States officials the income tax should be collected. Government officers are held responsible for the collection of the income tax on salaries paid out by them. Does the aw contemplate taxing the salary per ,e or the person who receives it?
 Only salaries above $4000 are taxable case has been put where, if the salary 7, say, $s,OOO per year. and the drawer of t dies after six months, the govern nent receives no income from 1t unless he disbursing officer takes out a pro 'ata monthly At this point the diff ,ulty is encountered that the drawer of he salary has not received over $4000, md therefore no income tax has ac- .rued. If the drawer of an $S, ,000 salary Iies or resigns after receiving slightly ess than half of the yearly salary, hould the new appointee pay an in- ome tax out of his little more than lalf of tho $S,000 or only on what he himself draws? It does not seem to strike the treas Try officials as fair that one man should ay an income tax on part of the sala- y drawn by another, and yet if such n amount were drawn $500 by one nd $4,100 by another man by holding { he latter responsible for the income tax l n the salary he draws on the excess yer the $4,0OO the government would eceive only 2 per cent on $1OO. Was his idea contemplated by the law? | he same principle applies to all cases f salaries received by United States ficials, members of the cabinet, sena- DTS and members of congress and thers who receive salary in excess f $4,0OO. {,