Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1902-08-13
Will REFUND ANY
TAX ON REQUESTS

Roy II. Chamberlain. Collector of In
ternal Revenue, is ready to refund any
tax paid in> Hawaii on requests for the
use of religious, charitable or educa-
tional institutions, If proper applica-
ton is made to him. The following
letter from the Acting Commissioner
which explains the method OF obtain
ing this refund:
The claims shall be made upon the
usual refunding blank form 40 is
sued by the Internal Revenue Office and
TO be obtained from collectors of in
ternal revenue.
In cases were estates have not been
closed, the claims should be made by
executors or administrators.
| Where estates have been closed and
/ the administrators or executors dis
charged, the claim Should be made by
an officer Of the corporation, associa-
| ton or society upon whose legacy or
legaciCs the tax was paid, provided
that the tax was actually deducted
from the legacy or that the legacy was
decreased by the payment OF the tax.
If in any case where the estate has
been closed the tax was paid from the
corpus of the estate and the separate
legaCies were not reduced on account
of the taxation, the claim should be
made by the residuary legatees or par
ties who actually bore the burden OF
| taxation.
In all cases the claim should be made
under oath before an internal revenue
officer, or an officer with SEAL and
must be accompanied by satisfactory
evidence as to the character OF the cor
/ poratiOn, association or society, and
/ evidence as to whether the tax was paid
from the corpus OF the estate or from
the individual legacies.
The claims should be filed with the
collectors of the districts in which the
taxes were paid, or with the deputy col
lector Of the division of such district
in which the claimant resides.
The deputy collector will investigate
the facts and furnish certificate I'M
der oath. and the collector will also
make such investigation as will enable
HIM to certify to the truth OF the
claimants statement, the validity of
the claim, the amount of tax paid, and
the date of payment.
After the collector has certified to
the claims he will forward them to the
Office of the Commissioner OF Internal
Revenue, who will cause them to be
examined. and in all cases where he is
satisfied that the amount claimed or
any portion thereof was paid by the
claimant as taxes on lega,ies for the
Uses of religious, literary, charitable
or educational character, or for the en-.
cOuragement of art, or legaCies or be.
quests to societies for the prevention
OF cruelty to children, he will make
the proper allowaLn< thereon, first
submitting cases where the amount in
VOWED exceeds $3.50 to the Secretary OF
the Treasury for his consideration and
advisement. After the allowance by
the Commissioner of Internal Revenue
the claim will be submitted to the
Auditor for the Treasury Department
for adjustment,
The Auditor will adjust the claims as
claims for the refunding Of taxes er'
.roneously collected are now adjusted
and the warrants when drawn shall bt
transmitted to the Commissioner of In
ternal Revenue who will mail them (
the collector for delivery.
ROBT. WILLIAMS JR.,
Acting Commissioner.