The citizen. (Frederick City, Md.) 1895-1923, 1895-05-24
income TAX REFUNDS
How the Money Paid in Can
Be Recovered.
All You Have To Do Ia To Mako a
Demand on the Deputy Collector
and the Matter Will Soon Be At.
tended To Entire REGENTS of rho
Country Only About $4,000

New York, May 90. - The internal
revenue collectors in the districts situ-
ated IN New York anticipate little or no
trouble IN the matter of returning to its
rlghtIul owners the money paid into Their
Office as income tax. But small amount
OF money has been paid into the treasury
from the Whole country. Up to May 1
the figures were: From corporations, $40
642o 90; from individuals 500. SCI. 81
Since that date about S. 600 more has
been paid in. Since the decision of the
supreme court, declaring the income tax
law UNCONSTITUTIONAL, there has been
considerable interest in the question as
to just when and how the money will DO
returned. The question has arisen as to
whether or not IN act of congress will
be required to effect the rebate
No Trouble About the Refund.
Speaking on this point this morning
Collector Sullivan, of the Second dis.
trict-one OF the most important in the
country as 1t has within its boundaries
the majority of the great corporations
whose offices are in this oity-said:
Il see that this question has
been raised, but it seems to me that there
Will be 10 trouble about the return of
the money. Section 1920 of the revised
statutes of the United States anpears to
amply cover the case. 1t provides Tor
the return of taxes unjustly levied aud
paid into the treasury The person
paying the tax has simply to file IL de-
mand for his money at the office of the
collector OF his district.
Rebate an Every Day Occurrence,
"The collector can quickly find If the
claim Is properly made, and send the
claim, with his Endorsement, to the com
missioner of internal revenue. The com.
missioners are empowered by the statute
to send the taxpayer a warrant for the
money if they tiud that the tax has been
paid. Every day in our office this rebate
business is carried on. Money paid is be-
ing refunded. IL man wants to make
still to ship out of this country he has
to pay on it an internal revenue tax.
Then when he exports his still he goes
to the collector, demands back the
| amount paid in, and in a few days gets
his warrant from the treasury,
To BE Adjusted at Washington.
''The total amount of income tax
paid in our office will not exceed $40. 600.
This was paid largely by persons who
were going away for several mouths
We have had no demands for its return
yet. The treasury department notified
me to forward all the returns of the dis
trict to Washington. They will look
them over and make the necessary
arrangements there about what to do
with the returns and money. thin k
they will expedite the return Of the tax
as much as possible.
Want Returns Given Back.
"Thers have been some persons call
ing who asked that the returns on their
income tax be given back. We have not
been able to do this, as they are in the
possession OF the treasury department..
The depart ment will decide what to do
with the declarations. They may be to-
tally destroyed, placed among the arch
! ives or returned.
! Talking About the Old War Tax
"a question has arisen since the de-
cision declaring the income tax uncon-
stitutional as to whether there is not
ground for contests for returns of in
come tax paid during the late war.
There are plenty of lawyers who would
willingly bring in such claims and fight
them. The refunding of the money
would involve the government in an
endless amount Of litigation. But to
my mind all possibility of such litiga-
ton has been cut off by section 3, 227 of
the revised statutes, which provides
that two years after the paying of tax
alleged to have been unjustly collected,
is the limit of time in which the claim
| for rebate can be filed The statute
seems most explicit and ought to COM
! pletely cover the case