The morning news. [volume] (Savannah, Ga.) 1887-1900, 1895-04-12
INCOME TAX INSTRUCTIONS.
NEW ONES SENT OUT by COMMIs-
sIONER MILLER.

They Are Issued before the Text OF
the supreme Court Decision Is ia
the Hands of the Commissioner,
Hut Are Given out Under the Main
Points Made in the DecisiOn-Oth-
ers May Follow.
Washington April 11.-Commissioner Of
Internal Revenue A. w. Miller to-day,
after consideration Of the changed condi-
tion OF the income tax law. but stin IN
the absence OF the full text OF the su-
preme court decision. issued supplemental
instructions to the sixty-three internal
revenue collectors.
These instructions may be followed by
others to meet special cases as they rise.
The instructions were handed to theSouth-
ern Associated Press for distribution, and
viii not be telegraphed to collectors OF
internal revenue except in the far west.
They are as follows;
1.--Interest received from state, county
and municipal bonds. or securities and
rents from real estate, are not taxablo
as income, but persons or corporations
receiving said interest or rents shall In
clude In their returns as receipts the fun
amount thereof received or accrued with
in the year for which the return Is made.
and shall deduct the same as not subject
20 taxation.
2.-The amounts actually paid for taxes,
insurance and repairs on real estate may
be deducted from income, as heretofore
provided by the law and regulations.
SAN persons and corporations that
heretofore rendered income tax returns
for tho year 1894 TO collector or deputy
collector, including therein interest re-
ceived from state, county or municipal
bonds. or from rents from real estate,
may have the amounts Of said interest
and rents deducted from their income by
duly making an affidavit TO that effect
and delivering the same to the collector
or deputy collector 20 whom the original
return was rendered.
4. The collector, upon receipt OF the pre-
scribed athdaVit shall attach said am
davit TO the return of the affiant heretofore
made, and shall mako the correction In
said return In conformity with the facts
stated In said affidavit, and forward said
amended return with the afiidavit attach
ed, TO the commissioner OF internal reve-
nue.. Joseph >. Miller,
Approved' j. q. Carlisle Secretary OF tho
Treasury.
These kilograms were sent TO collectors.
Washington, April ll.-Have the afiidayit
and instructions printed and distributed
Immediately TO all persons who have ren-
dcred returns
All returns received here will be for
warded 10 you by mail. Correct same by
attaching affdavit and making deduction
as shown therein.
Require all persons IN making returns
In the future 10 show clearly that rents In
cluded and deducted were received only
from real estate. and included nothing
whatever paid for rent Of use of personal
property or franchise. jos. $. Miller,
Commissioner.
Washington, April 11.--If necessary for
the accommodation of persons filing in
come tax returns, you VIII keep your Of
fee open for business from 3 a. m. to
y. m, up to and including the 18th inst.
Joseph =. Miller Commissioner.
There Is no power vested I'm this depart
ment," telegraphed Commissioner Miller
late this afternoon, TO extend the time
for making returns under the income tax
law"
The telegram was sent 10 Thomas n.
Eckert president of the Western Union
Telegraph Company. with the supplemen-
tai instruction sent to collectors Of inter-
nHl revenue to-day. together with the
kilograms as to keeping open their offices
beyond the regular hours, Commissioner
Miller has closed up az completely as he
can his correction with the enforcement
of what remains OF the income tax law.
Collectors and those subject to the law
must do the rest, and must do Il before
the close OF business on next Monday,
April 10, or else be subject to the penal
ties Imposed by the law.