Pawtucket tribune. (Pawtucket, R.I.) 1890-189?, 1895-04-12
MANY OPEN QUESTIONS
Remain to b. Decided Regarding the
Income Tax Statute.
Many Appeals Expected From
4 Collectors Decisions.
Indians Who Have MOI Severed Tribal Rsla-
4 tons Are Not Taxable.

WASHINGTON, April 10. - The supple.
mentary instructions issued yesterday to
Income tax collectors leave undecided
many OF the questions which were raised
by the supreme court decision exempting
from taxation incomes from lands.
Consequently the collectors Will DO
called upon to pass Judgment on many
points, and these questions doubtless VIII
be appealed to the department..
On account of the short time left for
making returns, the revenue officials could
not undertake to decide just what forms
of property will be exempt under the head
of real estate, nor could they foresee all
of the questions which may arise In the
practical enforcement of the law as
plainly as II their time had been un-
limited.
Therefore, many appeals are expected
from the decisions of the collectors to the
commissioner Of internal revenue, and
pending the commissioners Judgment,
the appellants will not be obliged to pay
their disputed taxes So far as payments
are concerned, the decisions OF Commits
sioner Miller will probably be final. Ag-
grieved citizens may pay the tax under
protest and then bring suit to recover the
money.
1t is thought that no court would inter
fere to prevent the collection OF disputed
taxes in view of the statute forbidding in
functions for that purpose. So the treas
ury will be able to collect the money on
all classes of incomes that the officials
think are not derived from state, county
and municipal bonds or rents from land,
and IL the courts should eventually decree
xt.a ~ fay n
ments the money would be taken from
the treasury at time when it will prob
ably be in better condition than IL Is at
present
Great numbers of inquiries are being re-
ceived at the treasury department. Many
of the inquirers are being referred to the
collectors of their districts with the In
formation that all questions should be ad-
dressed to them in the first instance.
Its Effect Upon Indians.
One of yesterdays callers was presi-
dent of a bank in the Indian Territory,
who is himself an Indian Of full blood,
and who sought information concerning
the status of individuals of the tribes and
of corporations controlled by them under
the law. He was told that the Indians
who have not formally severed their tribal
relations are not taxable but that all In
dams who have done SO and who have
taken lands in severalty must make the
returns.
White men who are living with Indians
still in their tribal state, or who have mar
ried tribal Indians, as many have in the
territory, are not exempt from taxation,
as the courts have decided that tribes can.
not adopt white men so far as to confer
upon them the legal status held by the
Indians of the tribes.
The Supplemental Instructions
were as follows:
l. Interest received from state, county and
municipal bonds or securities and rents from
real estate, are not taxable as income, but per-
sons or corporations receiving said interest or
rents shall include in their returns 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 taxa
tion.
2. The amount actually paid for taxes, in
surance and repairs on real estate, may be de-
Quoted from income as heretofore provided for
by the law and regulations.
3. All persons and corporations that have
heretofore rendered income tax incomes 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 estate, may have the amounts of said in
by duly making an affidavit and delivering the
same to the collector or deputy collector to
whom the original return was rendered.
4. The collector, upon the receipt OF the affi-
davit, shall attach said affidavit to the return
OF the affiant heretofore made, and shall make
the correction in said return in conformity
with the facts stated IN said affidavit and for
ward said amended return with the affidavit
attached to the commissioner Of internal rev.
enue.
These kilograms were sent to collectors:
Have the affidavits and instructions printed
and distributed Immediately to all persons
who have rendered returns.
All returns received here will be forwarded
to you by mail Correct same by attach {
affidavit and making deduction shown
therein.
Require all persons in making returns in
future TO show clearly that rents included and
deducted were received only from real estate
and include nothing whatever paid for rent or
use Of personal property or franchise.
II necessary for accommodation of persons
fling income tax returns you will keep your
Office open for business from a. IN. to 8 p. m,
up TO and including the 18th inst.