The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-08-13
CAN RECOVER TAX
PAID ON BEQUESTS
Collector Chamberlain Will Re-
fund Tax on Money LEFT
TO Charity.

Roy III. Chamberlain, Collector of In
ternal Revenue, is ready to refund any
tax paid in Hawaii upon bequests for
the use of religious, charitable or edu-
cational Institutions, if proper applica-
tion is made to him He has received
a letter from the Acting Commissioner
in which the method OF obtaining this
refund is outlined. The rules laid down
are as follows:
The claims shall be made upon the
usual refunding blank (Form 49, issued
by the Internal Revenue Office and to
be obtained from collectors of internal
revenue.
In cases where 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
legacies 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 a seal, and
must be accompanied by satisfactory
evidence as to the character of the cor
poration, association or society, and ev-
idence as to whether the tax was paid
he of he ia
the Individual legacies.
The claims should be filed with the
collectors OF the districts in which the
taxes were paid, or with the deputy
collector of the division of such dis
trict in which the claimant resides
The deputy collector will investigate
the facts and furnish a certificate uD-
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 legacies for the
y
or educational character, or for the en-
OF art, or legacies or be-
quests to societies for the prevention of
crueky to children, he will make the
proper allowance thereon, first submit
ting cases where the amount involved
exceeds $3.50 to the Secretary Of the
Treasury for his consideration and ad-
visement. After the allowance by the
Commissioner of Internal Revenue the
claim will be submitted to the Auditor
for the Treasury Department for ad-
justment
The Auditor will adjust the claims as
claims for the refunding OF taxes er-
collected are now adjusted,
and the warrants when drawn shall be
T. ansmitted to the Commissioner of In
ternal Revenue who will mail them TO
the collector for delivery.
ROBT. WILLIAMS, JR.,
Acting Commissioner