New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-03-14
UHEN THE INCOME TAN is ~ ~ fhiD
MORE INQUIRIES From READERS ANS" hhhp
REAL ESTATE LIFT Ky \ WIDOW "oI
sr-UIECT TO THE Duty.

Among the letters lately received by Tho Trh-
une containing inquiries about the income TAX
regulations. was one from merchant III ~"
Place who has made a study OF the law IN Inc
Trlbunc's pamphlet and hnds on pag" NO '" me
statement that N any person. liable "a pay any
duty or tax. shall fail to make and exhibit a IlS'
or return required by law but shall consent to us
close the particulars OF any and all the property
liable 10 pay any tax. or any business or occupa
ton liable to pay any then II shall =" INC d"'y
Of the collector deputy collector. 70 man" SUN
ust or return which may be received as m" list %
such person The section further provin"s mat ]"
case no annual lis, shall have been rendered by
any person required to file such list and such
person shall be absent from his place OF business
when the deputy collector shah call for IN" same
!, shall be The duty 81 the collector OF ms d'p
uty to leave ~ such place Of business. or S"h1 "y
mail a notice requiring the person To he MS MS
in respect such provisions OF 'ne il" '''
merchant asks these questions:
write to inquire At what time. and In "hat man
ner the consent 70 disclose which the Ia" teeiiS
be made Is it to De- VOLUNTEERED. 81 made up,n
the demand Of the collector or his deputy az ne
time he shall cali for thu annual ll-t or return .
In cas- OF faur" to fe he annual return can .''S
penalty be- imposed unti after ihc VIII" r nU,
have seen no official notice by adv rt'en'nt OF
other~ise OF me Oh or he ocaon Of
thelr of,iccs Their has been. ] believe. iniormh-
ns om h5%eyer correct in TACT this may have
hern +, is but hearsay evidence. ana do not feel
called upon to read this class % matter aud am IN
fact uninformed upon th,se points ! have h.a 'i
Cinon hoarsav evidence that these oincts anG ON
GERS are c a aas to the Ia law 0 Tcge nat every
liable to make return shall hunt up the Collector
satisfy himself TO the boundaTles OF ms uls
trct. etc. and Impose a penalty II he iais 10 90
so? In event OF any person falling 10 inake IN"
required return and the collector, uhuer INC prov
sions OF Section o. making such return accordihg
TO the best information ne can ge, ~ ne au,h
izcl whore the sources OF lntoIma,loh are nov a.,
cessible as In the case o. nonresident; to make
list based upon his "gues' Ghis Icing sne
sessng the city taxes? In case the collector should
gus the Of Of ba p Son h@ and 10 be- liable
To- tax such person be at ,he expense ,pIoo
she Commissioner OF Internal Revenue AT Wash
ington. as his only recourse!
4 collector TO whom the questions were referred.
yesterday gave replies in memorandum. when
Is appended
IDENTITY Intended to NEE, the needs Of those who are
unable through physical or other disnniilty TO ny
TO show cause why penalty should not be impose J.
Failure TO receive notice ihat return should BE-
return The collector can make return based upon
the best Information he can obtain
An affirmative reply was given 20 the following
/ question which had been sent Dy dhotheT iedue'
Of the newspaper
should the husband return with his income the
income Of his wife and minor children. whose IN
comes are derived from an estate on which the
| trustees also pay the income tax
The collector asked also to give reply 10 the
following question:
A husband who died in 1874. left a small property,
Consisting Of real estate personal properiy ana IRE
Insurance All this was left to his "ido" Does
the widow have to pay income tax on this. under
the clause. received by inheritance or otherwise,
/ ETC.?
In such case. the collector said. real estate left
by husband could not be considered income as
the widow previously had II claim upon the property.
He also expressed the opinion that life insurance
received by a widow was not subject TO the tax.