Emersons Internal Revenue Guide 1867 Containing The Law Of June 30 1864 As Amended March 3 1865 July 13 1866 And March 2 1867

Author : Charles Noble Emerson
Publisher : Rarebooksclub.com
ISBN 13 : 9781230006659
Total Pages : 102 pages
Book Rating : 4.0/5 (66 download)

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Download or read book Emerson's New Internal Revenue Guide; Containing an Annotated Edition of the New Internal Revenue Act, Imposing Taxes on Distilled Spirits and Tobacco written by Charles Noble Emerson and published by Rarebooksclub.com. This book was released on 2013-09 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1868 edition. Excerpt: ...assessor until the vacancy is filled (2). For approving any ass1stant's account for I sum larger than is due, he is liable to a suit against him for excess, and a deduction from his own compensation (3). Commissions, etc., are apportioned in case of a new appointment, the aggregate not to exceed the compensation of a single assessor (4). No salary or commissions are paid to him without the certificate of the commissioner, that due reports have been received, or satisfactory explanation made of the cause of delay (5). His oflicial communications to assistants, collectors, etc., are sent tree of postage (6). He directs his assistants on the 1st of March in each year to assess the annual tax, and before the fifteenth of each month to render the monthly returns of manufactures, etc. The annual lists are by him submitted to the inspection of any and all persons who may apply for that purpose. He hears and determines in a summary way upon all appeals against the proceedings of assistant assessors, such appeals to be made in writing. He re-examines and determines upon assessment and valuation, and rectifies as may be just and reasonable. No assessment is increased without five day's notice. He has power upon appeals to summon and examine witnesses, and cause the production of books, and certify to the costs of the hearing (7). (1)_'l'he omceris bound in honor toreveal nothing in relation to the business of a tax-pa er that he ma learn in this examination.--Int. Record, V0. III, pp. 155, 156, 131. 2) March 3, 1865, 1. July 13, 1s66, Q9. 3) March Z 1s67. 9. 1) Jul 13,1s66, Q9.; (5) lbi em. ' July 13. 1s66. (1 1s64, Q 10. July 13, 1soe, Q9. The Assistant Assessors. These oflicers having been duly appointed and commissioned, ...