Year: 1865

Complaints continue to he received at
this ONCE that many person. liable to in
| come tax fail to make fu returns Those
complaints have become so general that /
deem it duty owe to the public service
to call attention of the assessors to the
subject, that they may exert the necessary
diligence to remove, if possible, the
cause.


Any taxpayer, who render. untrue re-
turns, commits q triple ofense: first,
against the country which he defrauds
secondly, against his neighbor, whom he
Injuries by casting upon him larger share
of the public burden, than he on ght to
bear and, third y, against the law which
il violated both civilly and criminally,
and which demands for the act douh-
ling of the debt "a a recompense, and pun
| lshment i1r the crime as a retribution.
Erroneous returns are due som etines to
ignorance, sometimes to carelessne.s and
mad ertence, and sometimes n so, to a
deliberate purpose to defraud the Govern
nent When their correctness is suspect
ed, assistant assessors ought not to hest
tate to make the necessary inquiries in or
der to ascertain the truth Otherwise their
duty 10 not performed


De icacv under such circumstances m Vi st
be Laid aside, md respect for wealth, in
tiuence, or social position must yield to
the higher Obligations Of off cial RESPONSE
bility. Honest men when properly inter-
rogated Will not in general refuse to afford
satisfaction to Government officers, and
dishonest mon should not be suffered to
escape under preten.e of sensibilities too
nice TO endure disreputab!e reputation
without ofense. A cheerful submission
tn a proceeding which due execution OF
the law requires, is demanded in times
like these equally in patriotism and good
sense, and an appeal to those possessed OF
such qua tiles will seldom fail to produce
the desired response. If any errors are
believed to exist, it is net necessary to as
sumo, in the first place, that they have
been committed wilfully; but, on the con
trary, it may be we'll to advise the tax-pay-
er to amend his return, and accept it if
he avails himself Of tie opportunity. II
he refuses to do 30, section l4th of the
late act authorizes a model of proceeding
which, if vigorously pursued, will evisce-
rate the truth


Tax payers who nrs not cognizant Of
their responsibilities ought TO be informed
of them, and those who are unable to make
out their returns, ought to be kindly in
structed and assisted by the assistant as
SCISSORS but willful and incorrigible offend
ers .hou be made to recognize the power
Of the law in the prompt and sure vista
ton of its penalties. Let assistant assas-
sors understand that it is their business
not merely to take returns, but to ascer-
they have reason to believe them incorrect
to act AS already indicated When an in
creased assessment is sworn down untiuly
the case should he reported to the assessor,
who should, when probable cause appears,
institute m investigation, and make il
searching and thorough.


A false return, even though accepted
without alteration and the tax paid, has
nc binding effect on the Gorernment-
hen the fraud is discovered, the assist
ant assessor may make the proper increase.
and If the taxpayer shal swear down the
assessment on the increased return, he
may be proceeded against for perjury; or,
which is the better way, instead Of the in
crease being made, an investigation may
be had under section IA, the just amount
of the duty ascertaned, and one hun
dred per cent added to it by way Of pen
atty.


If IN assistant assessor is destitute Of
tho reeded intelligence or vigor, his place
ough. to be speedily supplied by one bet
ter fitted for it. and if the number of as
sistant assessor, appointed is not sufi-
cient to work the district, the fact should
be communicated at once to this Office


The special income tax, if fairy as
sessed and collected, will produce more
than thirty FIVE millions Of dollars. 1t
depends on tho assessors and their a.sis-
tant, mainly whether the expectations Of
the Department and the country on the
subject shall DO realized or disappointed.


Very respectfully,


Jo.KrH J. LEWIS,


Commissioner