The daily morning journal and courier., 1895-04-12
INsTBUC1TONS ISSUED.
They Are in Regard to the Income Tax
 Laws.

l LhNJ hAo HI heBHTh tO 1A&
 Laws.
 Washington, April 11.-Commissioner Miller to-day, after several days con sideratlon of the changed condition of the income tax law, but still in the absence of the full text of the supreme court decision, issued supplemental in structions to the siXty-three internal revenue collectors.
 These instructions may be followed by others to meet special cases as they arise The instructions were handed to the United Press for distribution and will not be telegraphed to collectors of internal revenue. They are as follows: | Interest received from state, coun- ty, or securities and rents from real es- tate, are not taxable as income, but per sons or corporations receiving said in- terest or rent shall include in their returns as receipts the full amount thereof received or accrued within the year for which return Is made and shall deduct the same as not subject to taxation.
 EThe amount actually paid for tax es, insurance and repairs on real estate may be deducted from income, as here tofore provided by the law and regula- 1 tions.
 3-All persons and corporations that have heretofore rendered income tax returns for the year 1894 to a collector or deputy collector, including therein interest received from state, county or municipal bonds or from rents from real l to tlo e .,1I | interest and rents deducted from their income by duly making affidavit and | delivering the same to the collector or deputy collector to whom the original return was rendered.
 Said affidavit shall be as follows: | State ofs.s.
 County of ...........,.... being duiy sworn, de- poses and says that on and between the first day of January, 1894, and 31st day l of December 1894, ................. l actually received of ........ dollars &...) as interest on the following de- scribed ...................... bonds. 1 And that on and between the dates aforesaid .................. actually re- ceived the sum of ............ dollars G....) for rent of the following de- scribed real estate ...................... ....,.,..,., ...........,........... And that no part of said rent was re- ceived for the use of any personal prop erty or franchise, or for any other pur- pose whatever, except as rent for said | described real estate and that the en- tire sum or sums aforesaid was in l cluded as income in ...............I income tax return heretofore delivered | to .......... collector; that no part of l said sum or sums was deducted from | the income a stated in said return and | therefore, this affidavit is made that the amount of said interest and rents received and included in said return may be properly deducted therefrom The affiant furthermore submits this affidavit as an amendment to his said 1 income tax return and demands that his return be corrected by the deduction of ....... dollars ($....) from the tax appearing in his return, in conformity with the facts stated herein.
 .......,,.............
 Subscribed and sworn to before me, ...., this day, .... of 1895.
 ...................... | 4-The collector upon receipt of the foregoing affidavit shall attach said affidavit to the return of the affiantI heretofore made and shall make the correction in said return with the affi- davit attached to the commissioner of internal revenue. (Sgned)
 JOSEPH s. MILLER,
 Commissioner of Internal Revenue. Approved J. G. CARLISLE,
 Secretary of the Treasury.
 These teegrams were sent to collec- tors:
 Have the affidavit and instructions printed and distributed Immediately to all persons who have rendered re- turns
 All returns received here will be for warded to you by mail Correct same by attaching affidavits and making de- duction as shown therein.
 Require all persons in making re- turns in future to show clearly that rents included and deducted were re- ceived only from real estate and in- clude nothing whatever paid for rent l or use of personal property or fran chise" Washington, April Tiff necessary for recommendation of persons filing in- come tax returns you will keep your of l fee open for business from 8 a. m. to 6 D. m. up to and including the fifteenth s instant. Signed;
 JOSEPH $. MILLER,
 Commissioner.