The Calumet news., 1912-06-07
new REGULATIONS FOR
U.S.. REVENUE COLLECTIONS
COMMISSIONER SENDS OUT OR,
DER AFFECTING MANY
BUSINESS MEN.

Deputy internal revenue collectors
have received a communicaticn from
Royal T.. Cabcll. the commissioned at
Washington, notifying them that here
after all persons who are liable 10 a
revenue tax must make their remit.
iances direct TO George Ciapperlon.
collector of this district at Grand
Rapids. a new form. to be used by
the dealers paying the tax, will he
placed in their hanGs al an early date.
The more important instructions
given are of special interest to the
dealers, and are as follows:
1T has come TO the attention of this
Office that IN some collection districts
special taxpayers continuing IN busi-
ness have carried ON their business for
almost the entire month of July with
out having paid the tax or posting the
'equiTd stamp. This practice must
be broken up and collectors and lepu-
ties who permit such practice Will be
Another growing practice that can
not he tolerated is that OF certan man.
ufactures and wholesale dealers in
furnishing their statesmen and agents
with blank forms II TO be prepared fer
the signatures Of retail dealers, aud
which, when signed, and certified to by
a notary, are returned to the princi-
pals and by them forwarded. with the
tax. to the collector of the district.
In many such cases the retail deal
en- does not know he has signed
sworn statement involving a tax liabil-
itY, and very frequently the name cf
Tie proprietor or properties are not
given. While this Office does not OBJ
-ec' to the manufactures or whole
sale dealer paying the tax for a re
taller handling their goods. it does IN
sist upon the retail dealer making out
his own Form II and personally ap-
pearing before and signing said return
in the presence of an officer authorized
Ivy law 60 administer Oaths. II must
be, distinctly understood that In" de-
partment can recognize only the spc-
cial taxpayer himself, who will be held
responsible for all statements or mis-
statements made on Form IL, and
when an officer of Internal Revenue
discovers that said returns are not
prepared and sworn to in compliance
with these instructions, he will iminc-
dately report such violations To his
superior officer, who will report the
sale to this Office Statesmen and agents
of such manufacturers and wholesale
dealers having no connection with this
department are not authorized To pre-
pare and accept Forms II, or advise
special taXpayers ia matters relating
to Internal Revenue and taxpayer
who accepts their services and advice
does so at his own risk.
Taxpayers should be encouraged to
prepare Form IL and secure draft or
money order for the tax and mail It
directly to the collector Of the district
instead of waiting for the deputy to
cal FOR them.
"The practice of deputy collectors
accepting money for Internal revenue
taxes is not looked upon with favor by
this office, where 1t is possible to have
the taxpayer remit the tax directly to !
the collector. Division deputies should
under no circumstances, hold Form IL
and the tax several days before for
varding The same to the collector as
TO do SO will frequently delay the is
suance OF the special tax stamp and
require the collector to either report
the name on his assessment list or
make an explanatory memorandum on
The stub as to why the stamp was not
issued during the month Of commenc-
ing business"