The Roswell daily record. [volume] (Roswell, N.M.) 1903-current, 1910-04-28
NV dear Mr.. President:

My dear Mr.. President:
/ return herewith the letter of Gov
ernor SuIbbs of Kansas, of 7th,
inst, and its Enclosures, in regard 70
the prosecution of ''jointists" and
"bootieggers" for violation of the in
tenal revenue laws. which | was re
quested to report on by Mr.. Carpen
ter's note of h 10th inst.
In view of the instructions which
are about to be issued by the Treas
ury Department to collectors of inter.
nal revenue in respect to violations
of tne revenue laws in States which,
like Kansas, prohibit the manufacture
or sale of liquor, I think that incid-
ents of the character referred to by
Governor Stubs will soon cease to
arise.
Recently, the following -nodifica-
tions of the regulations for the gov
ernment of the Internal Revenue BIZ
reau were agreed upon between this
Department and the Treasury Depart
ment. for the purpose of carrying out
the policy heretofore expressed by
yon. and | am advised by Secretary
MacVeaga. under date of the 18th ul
AilthO. tAstt u CAItuld lCtttT VIII w
promulgated in the next issue of
Treasury Decisions. and also that a
sufficient number of copies, when
printed, will be sem to ne for the
various United States Attorneys:
First: after the sixth full para
graph on page 25. which ON Marcn 1.
1910, was modified to read as fol
lows:
" should exercise good Judgment
and discrimination in making his rec
concentrations, being governed by his
knowledge that the Internal Revenue
Office is opposed to criminal prosecu-
lions for slight and unintentional yio-
lations of law. In cases, for instance,
failure to pay special taxes at the
rop time. where from the circum-
stances IL is evident that there nas
no purpose of evading the tax.
and where h failure was not will
fIl. but was due to un~intentional ov-
ersight. misunderstanding. or ignor-
of the liability. ii is not only
but il is incumbent upon the
collector to make a detailed state
nent of the facts and circumstances
a s will leave in the mind of the Unit
cd States Attorney no uncertainty a
to what course is required in the pub
lie interest" insert tine following:
"As the peddling OF liquors, or SO
called bookkeeping" Is not counte-
by internal revenue law, and
no provision is made for the issuance
Of n stamp (which would legalize
such practice, peddlers of liquors. or
are not to be regarded as
within the class of uninten-
tional ~violators within the meaning
n the preceding paragraph, and
shonld be arrested and reported for
prosecution whenever found selling
in such manner. even tnough the tax
is paid by them within the calendar
in which the liability is report |
I'd OF incurred.
Persons engaged in the business |
" liquor dealers i'm localities where
business is prohibited by local
aw. are to be regarded as vilful VIC |
alters of the internal revenue law.
wen though so engaged at a fixed
,lace OF business. unless the special
ax is paid and the stamp displayed
,efore business is begun. In all such
asses special effort should be made
o get definite evidences or sales which
be reported to the United
states Attorney with recommendation
prosecution"
Second: After the first paragraph
m page 46 insert: 4
1T Is not to be Inferred from the
0reEoing. however. that under al
ound public policy, the course of of
charged with the enforcement
u the Federal law may with propri-I
'ty be such Ms to eve bear the APP
'earance OF c~onniving at or counte-
violations OF State laws
where the State law isl
uch that a taxpayer. by the very AL
ng OF a return, evinces d~eliberate
To violate the same. he is not
to insist that a return sol
sade M privileged.
Therefore. EheneEart Am q prosr