New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-04-12

ppEME COURTS RULINGS ARE TO BE MADE
THE TINE CANNOT BE EXTENDED
CONGRESSMAN HEPBURN's oPIN-
ION OF THE DECISION.
Try TELEGRAPH TO THE TRBUNE1
washington, April 11.-Out of the dense fog OF
ADMIT and uncertainty which has Obscured the IN
,orral Revenue Bureau since Monday there came
..,s afternoon a circular of supplementary in
.r,c,ion to collectors of internal revenue con-
corning the collection of the income TAX. AS
ha had not yet been able to obtain an oihclal
oonv of the decision C1ndecsion" some persons
,rreverently styled il of the Supreme Court, the
commissioner of Internal Revenue was COM
,sued to take some things Cor granted. ana al
tho same time to move with good deal OF eau
,ior AS far as they 60. however the new IN
s,-uctions are plain enough. a!d il IS intimated
that others will follow new light Is obtained
-, unexpected emergencies may arise
The opinion of some Treasury officials OF eX-
,orca who have studied the decision as UNI
@.iailv published is that Il mas made the law
No. obscure and perplexing and the dnhculties
:. administration greater than ever. and they
go, that il was 50 obscure and perp.eXing be-
core as to offer difficulties which seemed 10 De
o,rost IL not entirely, insurnountabIe. III 'he
,o,lt,tude of comments on the decision none II
+ornd from those eminent statesmen who framed
tho l2w.-NcNlln Of Tennessee; Montgomery Oh
von,rchy. and other Democratic members OF the
Uavs and Means Committee of the last House ol
representatives. PostmaSter-GeneraI W 'So"'
Ohio was chairman OF that committee naturally
IS % sav nothing or the subject. Official
a,ioue,te would probably forbid nm 10 90 80
ond besides he never professed to understand
-. tho trainers of the law intended To accom-
uah Mr. NJcMillin VINO was chairman OF tHe
b committee probably knew. or thought lie
rnav what he and his colleagues desired 10 "o-
compjsh. but Il may be remembered 'ha' ""eH
no was asked by Messrs. Payne ana harue'' u
Naw-York. in the House Of Representatives.
-,,.bs after the bill had become law. to eX-
,,ain some Of its provisions. he felt SO unequai
% the task that he declined to undertake It.
what then. must be the state of mind OF 'he
Commissioner Of Internal Revenue VINO Is V"'i'N
w., :, o1,strue and execute the law after the
Supreme Court has eliminated IN general .e, ms
,u., ~ its more important features without
clearly defining the scope and nature Oh co""'ei'i
erovisions which by the suffeIance oil "e No''
..r,o,, ~ no executed? The circular issued To-
day is as follows
q, interest received from state. county and mg
N!l,aI bonds or securities and rents rom iea' -,
tate are not taxable as moons ~" or rents shall
Snje in their returns as recclRtIH to ,h vear for
t,hareoi received or accrued within the !e" to
ny re;urn is made and shall deduct 'H' S'''
ss not subject TO taxation. 90, -. .a,-o, Insurance.
-, The amounts actually pald iOi dn.I fron1
end repairs on real estate may De ueuS Yo,. and
income, as heretofore provided for oy '"o Id"
re- iii r,"rsous and corporations that nave iS9i
inCOme-taX returns lOr tic ' 90 -
~ a collector deputy collector
t-.erest received from state, couil o' - ~.
M ~ from rerts from real estate, mag .la,I
~ amounts of said interest ana Ie'l -. 80,
.hejr income by duly making an AMMAN am
delivering the same 10 M ,ras I.njereI
Sad sstti' af hH Shall be as follows:
CO. of ...... County ot......-... SIS.
'' being duly sworn. depoSes anu go
81 and between the first day oi January i''i'
tLd 10 dist dav of December, lSe
a 2. as interest or the following describe"
"''''>' bonds
- .that on and between the dates aforesaiA
am actually received the sum oi '.......' -
dollars (S......) from rent OF the lo'lo"'"e W"
scrhed real estate
se''' and tnat no part or SAID rent Wa re-
cc;;,ed for the use Of any personal properly or
franchise or for any other purpose WHateIti' ~.
cent as rent for said described yea eStdte' an
,ba entira sum or sums aforesaid was lncIultu as
scome in ........... income tax return heIt'o.
delivered Observation-Disclosures. COllecloi ti4"1
M mart of said sum sums was deducted o,
caused 10 be deducted from the income as slatyI
IN said return, and therefore TINS aTidHll - ma
eeived and included in said return may De PropeiE
deducted therefrOm. The afhani fGrthel HgQic SUI
mits this affidavit an amendment 10 HlS -! 80
income tax return and demands that ms T"I"Il
1s....) from the tax appearing on ms return III
conformity with the facts stated herein
Observation-Disclosures
Subscribed and sworn TO before me this ..''''.'''
day of .........., $50.