Evening star., 1924-11-30

tie records marriage records ana
birth and death records.
This matter OF publicity of in
come tax returns is not new. II arose
when the first income tax law was
enacted August 6, 1851. This act spe-
cifcally stated that all income taxes
shall constitute q lien when assessed
and made public" This phrase was
in Section 49 OF the Income Tax Law
of 1861.
The income tax laws Of July I, 1852:
Of June 80. 1864: of March g. 1865;
and Of March 2, 1867, all omitted these
words. The matter of publicity was
left to the discretion of the Commits
sioner of Internal Revenue after 1852.
In 1863 the commissioner. in the face
of protests against publicity, ruled
thatE"the returns shall no longer be
open to inspection" This ruling was
changed in 1865. and the rule of priv
acy resumed from 1867 to 1871.
Previou. Agitation Recalled.
1t appears that in 1855 and 1866.
there was considerable public agita-
ton in favor of publicity; and on
January 26, 1865 and May "a, 1856.
Horace Greeley discussed the matter
In the editorial columns Of the New
York Tribune.
In 1866 Mr.. Greeley wrote:
I'VE learn that the publishing of
the list of income tax payers In this
city, against which there has been
so much absurd outcry, is likely to
prove beneficial TO the revenue as
well as to the consciences Of some of
our best citizens Already as we
understand, considerable sums have
been returned to the assessors and
paid to the collectors by persons who
have discovered errors in their original
returns Of incomes since the publication
of the lists referred to, and assessors
have received valuable information in
reference to the incomes of some
gentlemen who should but have not
yet amended their returns.
1t Is presumed that all persons who
on reading the printed lists discover
that they have made mistakes In their
returns. will make amends
In 1866 Mr.. Greeley printed the
| following:
"The Evening Post has Washing
ton dispatch which says: The Com
mittee on Ways and Means have
agreed to an amendment Of the tax
bill providing that lists Of income tax
payers shall not be published nor
furnished for publication. but shall
be open to inspection at the of1ice or
the collector We would like to be-
lieye this untrue. We believe that
publicity given to the returns of in
comes submitted by individuals TO
| tax Eatherers, has already put MIL
| lions of dollars into the Treasury and
gone far toward eQualizing the pay
ments of the income tax by rogues
with that Of honest men and saved
| thousands from being imposed upon
and swindled by false pretenses of
solyency and wealth, made on pur-
pose to incur debts preordained never
to be paid"
/ View of Publicity Advocates.
Advocates of publicity claim that
Mr.. Greeley states that side of the
case admirably, but public opinion
against publicity prevailed again, and
in 1867 the commissioner ruled
against publicity. Opponents of pub
llicity state that while 1t was believed
in 1866 and 1866, that publicity would
Increase the Treasury revenue, the
contrary was q fact. Income tax re-
tceipts declined in 1866 and 1856. In
1871, when publicity was again re-
sumed, income tax receipts declined
$4,000, in 1870; $4,000, in 1871;
S72, zoo, in 1872. In 1872 the income
tax law was repealed.
In 1871, when the commissioner of
internal revenue ruled in favor OF
publicity, he said that "al returns
are thrown open to the public in
order that, the anplest opportunity
may be given for the detection of any
fraudulent returns that may be
made" However, this did not bring
about the result aimed at; on the
contrary, says a writer of that period,
lit induced other evils which Offset
any stimulus to honest returns
Wisconsin Is the only State that
permits public inspection OF income
ltax returns. In April, 1928; the