Year: 1866

January 9th, 1866.


Complaints continue to be received at this
office that many persons liable to income tax
fail to make full returns. Those complaints
have become SO general that deem it duty
l owe to the public service to call the
attention of assessors to the subject, that
they may exert the necessary diligence to re-
move. ii possible. the cause.


Any Taxpayer who renders untrue returns
commits a triple offence first. against the
country which he defauds; secondly, against
his neighbor. whom he Injuries by casting
upon him larger share OF the public burden
than he ought to bear; and thirdly, against
the law, which is violated both civilly and
criminally and which demands for the act a
doubling of the debt as a recompense and
punishment for the crime as a retribution.


Erroneous returns are due sometimes to
ignorance, sometimes to carelessness and in
.advertence, and sometimes. also. to delib-
crate purpose to defraud the Government.
When their Drrectness is suspected, assist
ant assessors ought not to hesitate to make
the necessary inquiries, in order to ascertain
the truth. Otherwise their duty is not per-
formed.


Delcacy under such circumstance must be
laid aside, and respect for wealth, influence,
or social position must yield to the higher
obligations of official responsibility. Honest
men when properly interrogated will not in
general refuse to afford satisfaction to Gov
ernment officers. and the dishonest should
not be suffered to escape under pretence OF
sensibilities too nice to endure disreputable
imputation without offtnse. A cheerful sub
mission to proceeding which due execu-
E L.. Il I'D =,
times like these equally by patriotism and
good sense, and an appeal to those possessed
of such qualities will seldom fail to produce
the desired response. If any errors are be-
lieved to exist, it is not necessary to assume,
in the first place, that they have been COM
mitted wilfully; but, on the contrary, it may
be we'll to advise the tax payer to amend his
return, and to accept it if he avails himself of
the opportunity. If he refuses to do So, Sec
tion l4th of the'late act authorizes mode of
proceeding which, if vigorously pursued will
eviscerate the truth.


Taxpayers who are 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 instructed and
assisted by the assistant assessors; bat will
full and incorrigible offenders should be made
" TGCOPIllZe lllc pOWcI vi lHc law III lAC
prompt and sure visitation of its penalties.
Let assistant assessors understand that it is
their business not merely to take returns,
but to ascertain whether they are correct,
and when they have reason to believe them
incorrect, to act as already indicated. When
IN increased assessment is sworn down un-
truly, the case should be reported to the as
SCISSOR, who should. when probable cause ap-
pears, institute an investigation, and make it
searching and thorough.


A false return, even though accepted with
out alteration and the tax paid, has no bind
ing effect on the Government. When the
fraud is discovered, the assistant assessor
may make the proper increase, and if the tax
payer shall swear down the assessment on the
increased return. he may be proceeded
against for the perjury; or. which is the bet
ter way, instead of the increase being made,
an investigation may be had under section
IA, the just amount of the duty ascertained,
and an hundred per cent. added to it by way
ofpenalty..


If an assistant assessor is destitute of the
needed intelligence or vigor, his place ought
to be speedily supplied by one better fit
ted for it, and if the number of assistant as
SCISSORS appointed is not sufficient to work the
district, the fact should be communicated at
once to this Office.


The special income tax, if fairly assessed
and collected. will produce more than thirty
five millions of dollars. 1t depends on the
assessors and their assistants mainly whether
the expectations of the department and the
country, on the subject. shall be realized OF
disappointed. Very respectfully.


JOSEPH T. LEWIS, Commissioner.