The Providence news. (Providence [R.I.]) 1891-1906, 1895-04-12
FOR COLLECTORS
Must Exercise Judgment In
Handling the Tax.
Courts May Be Kept Busy In Dealing
With the Protests.

WASHINGTON, April 1e-The treasury
department yesterday issued 10 all income
tax collectors series Of supplemental In
structions TO conform to the recent de-
cision OF the supreme court as follows:
l. Interest received from state, county and
municipal bonds or securitief and rents from
real estate, are not taxable rs income, but per-
sons or corporations receiving said interest or
rents 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 taxa
tion.
@ The amount a,tually paid for taxes, In
surance and repairs on real estate, may BE de-
Quoted from income heretofore provided for
by the law and regulations.
g. 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 renss from
real estate, may have the amounts Of said In
terest and rents deducted from their income
by duly making an affidavit and delivering the
same to the collector or deputy collector TO
whom the original return was rendered.
L. The collector, upon the receipt OF the am
dayft shall attach said affidavit TO the return
of the afhant heretofore made. and shall make
tho correction in said return In conformity
with the facts stated In said afhdavit and Tor.
ward said amended return with the affidavit
attached to the commissioner OF internal rev.
enue.
Further Orders.
These kilograms were sent to collectors:
Have the affdavits and instructions printed
and distributed Immediately 70 all persons
who have rendered returns.
All returns received here will be forwarded
20 Won by mail. Correct same by attaching
affidavit and making deduction as shown
therein.
Require all persons In making returns In
-. IL ta inn Iad 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 yon Will keep your
Office open for business from a. m. 20 y. m,
ND to and including the 18th inst.
! Points Left Unsoived.
\ The supplementary instructions leave
undecided many of the questions which
were raised by the supreme court decision
exem .,ting from taxation incomes from
lands.
Consequently the collectors will be
called upon to pass Judgment on many
points, and these questions doubtless Will
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 ths
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 Commis-
sioner Miller will probably be Anal. 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
the return OF taxes on all classes OF invest
ments the money would be taken from
the treasury at a time when it will prob
ably be in better condition than it 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.
Exceptions.
One of yesterdays callers was q presi.
dent of bank In the Indian Territory
who is himself an Indian OF full blood,
and who sought Information concerning
the status OF individuals OF the Jribcs 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
dians 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.