The Washington herald., 1907-09-14

John IT, OaperS, the new COmmls-
sioner of Internal Revenue. is out
with a statement in which he notified
internal revenue collectors. inspectors.
and others that while he wishes uo let
up in vigorous search for violations of
law, he desires an exhibition Of wisdom
IN the work. He says the department
Is continually embarrassed by employees
who are working for a record. and who
forget that the revenue laws are as much
for the honest business man as they are
20 detect criminals Mr.. Capers says.
"A recent case which has been called
to MY special attention enables me 20
make my position clear in the matter OF
what might term the misguided actlr-
ity Of revenue agents and special en-
ployes OF this bureau who are operat' ng
under collectors or under revenue agents
in the field
- realize fully that the arm Of the
law Will be paralyzed in the matter Of
the enforcement Of internal-revenue taxes.
due the government if the officers Of ihi.
bureau are Incapable or corrupt: at the
same time they should reaiize that the
laws of this government are passed as
much for the purpose Of enabling hon
est men to do business under them as
for the purpose of detecting and punish
ing those who violate then.
Officers OverEeHIOus.
There Is ii disposition, utterly az
variance with good service. on the part
Of many of the Internal revenue employees
in the field to make what they call "a
record. and In order TO 30 so subject this
bureau 10 endless annoyance and ex-
pense. and make "A perfect fasco in the
courts by their undue and hasty action
in seizing .distiIleries, making unfounded
assessments. and practically confscating
property of llw-abIding citizens who are
endeavoriuE To live under the law in a
business-the whisky business in any of
its fOrms-always open 10 suspicion.
Il have on my desk the record OF
case where three revenue agents OF their
employees hung around a registered distil-
leTy. hoping 10 find some sin Of omission
on the part Of the bookkeeper. for three
weeks. while during that time there were
FIVE blockade cor unlawful distiueries i'm
fun operation within seven miles of the
registered distIlery. BY the operation
Of these unlawful dstiIleries the govern
ment was losing probably 800 a day as
tax on the whisky they were producing.
while these revenue agents were sitting
about for big game"-the registered dis
uHery.
should Display Judgment.
''The men in the field should under
stand more fully than they seem to that
there are two distinct classes Of offenses
that IS, sins Of commission and sins Of
omission. Nine times out or ten when
man in the whisky business Is guilty of
a sin Of commission it Is done designedIy
and for the purpose Of defraudlng the
government; as a usual thing the sins OF
omission are due 10 Ignorance or negli-
gence.
In this connection I am astounded 10
find recommendations for the seizing of
dlstillerles. the upsetting Of business en-
terprises involving investment Of hun
dreds Of thousands of dollars. because
some clerk has failed TO properly keep
some blank form prescribed by the reg
ulations
Revenue agents and collectors should
proceed upon the proposition guaranteed
us by the Constitution. that all men are
innocent until proven guilty. and when
they find minor irregularities they should
assume the attitude Of advisers and coun-
selors. and. by virtue Of their experience
in the service. tell the people who know
less about It what is expected of them |
Record Makers Warned.
Recently a revenue agent in the West /
held up the distillatlon and manufacture
Of vinegar for four States because the ap-
paratus they were using could be so mis- /
used as to defraud the government. [
found, upon invest cation. that the appa- !
ratus was identical with that which had
been used by vinegar manufacturers for
ten years. and that during that entire 4
time hut one vinegar manufacturer had
been prosecuted for intentional violation 4
Of the law.
I use these two instances. but there
are many others on my desk.
Il want no let-up whatever in a vigor- /
Gus search for violations Of the law. but
want wisdom on the part of officers Of /
this bureau to take the place Of an ac /
rvity 10 make a record, finally al The
expense Of the government, which is on
Jirely at variance with the letter and
spirit of the law"