The Washington times., 1919-03-10

created abnormal profits and these
are expected to pay correspondingly
large taxes to the Government.
The Government has a right 10 eN-.
pect from the people, therefore, the
same loyal support in the collection
OF the income tax this year that was
accorded last year. At the same time.
the people are entitled to know fully
the principles the Government is OBJ
serving in administering this tax, and
they are entitled to information which
will enable them to judge intelligently
as 10 whether the administration OF
the tax is. in fact. equitable and er-
fective.
Depends on People.
The income tax as a measure came
from the people. and it's cOntinuaac"
will depend on the people. Certainly
it cannot be administered successfully
without the cooperation Of the peu-
pie. Every citizen who shares thc
responsibility for it is keenly alive
II the fact that the income tax Is 10
be fitted to him. as well as TO every
other citizen. We cannot expect him
to support the tax whole-heaTtediJ
unless he finds that IL can be, and IN
fact is. administered equitabIy and
without undue hardship to him. My
fundamental ideal i'm administering
these large taxes has been and viii
continue TO be to secure the cO-Cperd-
ton of all citizens in the assessment
and collection of income taxes by
pursuing an Open-minded and impair
tial administration Of the law. Tn.
der this kind Of administration zoe
citizen cannot be permitted 10 eYad"
the tax while another pays it: no
.Tf ~
less than the amount due under the
law while another pays more than the
fair amount of his tax liability. I am
as anxious to return overpaid taxes
a. 7 am To collect underpaid take.
Taxation cannot BE- equitable If it -
cne-sidcd. The bureau is. therefor.
compelled, in duty not only 10 the
Government but also 10 the Taxpayer.
t. examine the amount Of tax which
is due from every citizen and to see
that the proper amount and only tn
proper amount. IS collected or -
tanned.
Recruiting OF Force.
Our cndcayorS to attain this ide6l
Of impartiality between taxpayers and
between the Government and taA-
payers in the administration Of the
Internal Revenue Service Wcr" o.
ieSItu HTSt 10 recruiting the tOTC"S
necessary 10 carry on the work.
Since the war revenue act was aps
proved on October .. 1917. the per-
sonnel OF the bureau at Washington
has increased from less than 600 10
more than 1000. The bureau also
has been completely rcOrganized
From the lowest to the highest posi-
tiOns, at least two out Of three are
new men, drawn recently from priv
ate life. The bureau, Therefore. j.
not open 10 the criticism that il j.
manned by thosed whose ideas have
become crystalized along bureaucratic
and arbitrary lines. as the result OF
long continued service under Govern
mental conditions. On the contrary.
il is manned by those who are ac-
customed to the direct dealing of
private business and who know the
attitude and interests OF the private
citizen.
TO Interpret Law.
Our law division has been buII'
up for the important purpose Of in
terpreting the law and advising the
administrative officers by an able
attorney who. had not previously held
any position with the Federal Gov
ernmcnt. At great business sacrifice.
he spent twelve months in building
up the law division that we now
have. Attorneys were secured from
all sections Of the country and great
Gare was taken to select only those
OF marked ability and constructive
viewpoints. Our legal interpretations |