The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1895-04-17
The Income Tax.
Commissioner Miller Issues
Final Instructions.


WASHINGTON, April ll.-Commis-
sioner Miller to-day, after several
days consideration Of the changed
condition of the income tax law, but
still in the absence of the full text Of
the Supreme Court decision, issued
supplemental Instructions to the
sixty.three internal revenue c%ollec-
tors. These instructions may be
followed by others to meet special
cases as they arise. The Instructions
were handed to the Southern Asso-
ciated Press for distribution, and will
not be telegraphed to collectors Of
internal revenue except in the far
West. They are as follows:
]. Interest received from State,
county and municipal bonds or secu-
rites, and rents from real estate, are
not taxable as income, but persons or
corporations receiving said interests
! or rents shall include in their returns.
as receipts the full amount thereof
received or accrued within the year
! for which the return is made and
! shall deduct tie same as not subject
to taxation.
2. The amounts actually paid for
taxes, insurance and repairs on real
estate my be deducted from: income,
as heretofore provided by the law and
regulations.
3. All persons or corporations that
heretofore rendered income tax re-
turns 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 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 to whom the
original return was rendered
I The collector, upon receipts of
the prescribed affidavit, shall! attach
said affidavit to the return of the
afiant heretofore made, and shall
make the correction in said return in
conformity with the facts stated in
said affidavit and forward said
amended return, with the affidavit
attached, to the Commissioner Of In
ternal Revenue. Jos. S. MILLER
Commissioner of Internal Revenue.
Approved:
j. G.. CARLISLE,
Secretary of the Treasury.
These kilograms were se"t to COL
l%ectors:
WASHINGTON, April IS Slave the
afidavits and instructions printed
and distributed Immediately to all
persons who have rendered returns.
All returns received here will be for
warded to you by mail. Correct same
by attaching affidavit and making de-
duction as shown therein. Require
all persons in making returns in fu-
ture to show clearly the rents includ-
ed and deducted were received only
from real estate and include nothing
whatever paid for rent or use of pro-
perty and franchise.
Jos. S. MILLER, Commissioner.
WASHINGTON, April l1.-1f neces-
sary for accommodation of persons
fling income tax returns, you will
keep your Office open for business
from 8 a. m. to 6 p. m, up 70 and
including the 18th inst.
Jos S. MILLER, Commissioner.
"There is no power vested in this
department." te!egraped Commission
er, late this afternoon. "to extend
the time for making returns under the
income tax law
With the supplemental instructions
sent to collectors OF interna! revenue
to-day, together with the kilograms
as to keeping open their Offices be-
yond the regular hours, Commission
er Miller has closed up as complete
" as he can his connection 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 it before the close OF
business on next Monday, April 10,
or else be subject tc the penalties
imposed by the law.