The sun. [volume] (New York [N.Y.]) 1833-1916, 1914-01-13
where Shall the Income Taxpayers
RepOrtc

where shall the Income Taxpayers
Report"
The last explanatory circular issued
BY the Internal Revenue Bureau con.
tains the following instructions a. to
the filing Of the individual income tax
return, due under the law on or before
the first Of next March:
This return shall be hled with the Col
iector OF Internal. Revenue for the district
IN which the individual resides. II ne has
no other place Of business other,cise in the
district where he has his principal place
Of business
This Is supplementary instruction. but
II Is not clearly the law. The law II.
self provides that the return shall he
made:
ITO the Collector OF Internal Revenue
for the district IN which such person re-
sides or has his principal place of bust
ness"
The income tax law Of 1854 required
that the return should be- made by the
individual ''to the assistant assessor OF
the distri, in which he resides
The same in the amended act Of
March 3: ,~6I
The same In the amended act Of
March =. 1867.
The same IN the act of july II. 1870.
The ircune tax law of 1894. the pro
visions Of which were carried out. as
nnuy of our readers will remember. To
the Joint If making the returns. al
though not L. the poin, uf actual col
lection. the act meanwhile having been
,Aiarcd unconstitutional lay tn" Su-
creme court. likewise provided that the
returns made by all persons liable To-
tho tx should he rendered:
zen ~ before the day provided by law,
H. sach form ard mann,r AZ may be di-
rec; Il by the Commissioner OF Internal
Revenue, with the approval OF the Secre-
tory Of iii. Treasury, 10 the collector or
DEPUTY collector OF the district In which
they reside"
Uniformly. therefore w In the pres
ent enactment me income taxpayer has
been directed by the law To the Office
Of the Federal collector for the district
In which the taxpayer has his legal
residence. That is the natural order OF
things indicated by experience and COM
mon sense.
The text Of the present law seems to
offer to the taxpayer the choice Of dis
tricts. He must make his return I'm
such form as the Commissioner Of In
ternal Revenue. with the approval of
the Secretary Of the Treasury. shall
prescribe" but he may make that re-
turn either in the district where he has
his legal residence or in the district
where he has what he regards as his
principal place Of business The law
does not expressly empower the Com
missioner Of Internal Revenue to decide
this question for the taxpayer. The
printed Instructions now issued assume
that power on the part Of the collecting
authority. They tell the taxpayer that
II he has place Of business other than
his home he must make his return. not
naturally render It, but in the district
which may he supposed to be his "prin-
cipal place Of business"
In other words. the instructions seem
to nullify the option which the law It.
self gives to the taxpayer.
This is not an unimpOrtant matter
1t concerns the course Of proceeding be-
tween now and March In the case Of
every income taxpayer who lives In
to business in New York. or lives any
wherc in one internal revenue district
while maintaining an Office In another
district. II Is desirable that the OBJ
scurily of provision and apparent con-
dict of law and regulation shall I've
clca ed np promptly,