The Income Tax

PersonR whohave n"t paid their incorne tax on Jie pround "lat they have never been cal led on for oytbing of the kiud, are told in YVash"'g'on to bear in tnind tbut the luw fflukes it imp -nitive on thetn to make hie return of the same, as is sbown by 'tafolfowing extract frotn the act öl Congres on the subject : ''It tsriiilï be the dutj of all persons O'lau-ful fijre, and al, guardir.ns iind trustees, to miiko retnrn in the list or 'li'iedule, as provided in this act, to tho proper officer of iuternal revenue, of tbc "ffliiunt of his or her income ; and in wseof the neglect or refus 1 to m;ike Buh return, the assessor or issintant ssssesor shüll assess the amount of his or her income." The a;t of Congross approved June u", 1864, mnkes the süino provision"1!t parties ghall maka return to the afeís(ir or uPsiNtant s.-iessor; and, under th acts, parties who " neglect or reUse " to make returns, are liable to Pr8ooution for atlemptiig to defraud 'uegovurnnient.