The daily morning journal and courier., 1895-02-07
coLLECTING THB INCOME TAX.
Final Instructions Sent Out by the Con
 missioner of Internal Revenue,

Final Instructions Sent Out by the Com
 missioner of Internal Revenue.
 Washington, Feb. 5.-The last steps in the legal process of collecting the in. come tax were taken by the treasury department yesterday, when these in. structions were sent to revenue officers
 Treasury Department,
 Office of the Commissioner of
 Internal Revenue,
 Washington, D. C., Feb. 4, 1895. To Collectors of Internal Revenue:
 An allowance has been made by the | honorable secretary of the treasury to enable you to employ additional force | for the collection of the revenue, made necessary by the provision of tax on | incomes. You will proceed immediate ly with the distribution of forms Nos. S65 and S66,. and with the collection of data and the preparation of records necessary toa the efficient enforcement of said law. In view of the short time remaining in which returns can be made without ineurring penalties, 1t is deem ed proper to urge a prompt and diligent compliance with all the requirements of the law and regulations relative to this tax.
 While it is important, as an aid to taxpayers in complying with the law relative to returns of income, that you should distribute blank forms Nos. 365 and 366 to all persons, corporations, companies and associations in your dis trict liable to make such returns, as far as you can learn the names and loca- tions of the same, your attention is called to the fact that the failure of such persons, corporations or companies to receive such blank forms, or to re- ceive any notice relative thereto, can not be deemed a valid excuse for not, rendering the return required by law and will not prevent or reduce the pen aIties imposed for failure or neglect to make proper returns, and in all inform ation given to the press or the public you should emphasize this fact.
 You will avail yourself of the services of the additional force herein referred to and of your regular force to canvass your district for the names and Ioca- tions of all persons, corporations, com panies and associations liable to make return of income, and from the informa- ton thus gained you will prepare an alphabetical list thereof, noting those to whom blanks forms are forwarded, and keeping an accurate record of all returns received, the date of receipt amounts and all other necessary data pertaining thereto. You may use what is known as Record No. 10, making re- quisition for the same if necessary, eX- elusively for the list and facts above indicated. In this connection your at- tention is called to section 3,167 of the revised statutes as amended by the act providing an income tax, prescribing penalties for making known any fact appearing in any income return or any record relating thereto. In compliance with said section, you will preserve all returns and every record and fact per- taining thereto carefully from public inspection, guarding all sources of in formation relative to the same, and en- join upon all deputies, clerks and other persons in your office the absolute re- quirement of strict compliance with the law in this connection
 JOSEPH S. MILLER,
 Commissioner.