The Income Tax

K v.ifHï LSPABtMKXT 1 Ornea i Rxvxtrns v W a Li igtoa, Maicli tí, Jo.) Sis:- Coiafilarata havo bouu waJü ■ " .-.;:, ■,.■? tu iho niuiner in whicb hiei na Feturos hare beon made in nnny e IP ctin districöi iu ho Uuitcd Stat, Btid coiK-crriiiig yaaoi auioug oihers. It is in the poiïör f the assessor, nnd it is bIsh hstiuty, Urcouire all persous who mav bova filed affidavits tluit they weré h t in poateaioD of 1680 noome fot 802 D-d 1SÜ3- whcra lio suppos,-s tLo (aUtttent to bo fratitlaleut- to appcur bht him, and Cxfiio and reotifv t'beir lof ni-T'S or üffidrivili. it ia reaíOBttUj ihat porsons whose fcwilj penses ere over $5,000 per fur must havo a taxablo iricome, and yet if i knowa taat penous who Lave lived ni a rate requiríng au expenditura of frrna $,000 tn $5,000, havo nn.da afliciuT.tg ihat their iüüomes dij uot (.inútil to $600 pcrjtar in tlia jears Hsfcrrcd to. All sah returns are prefuuuvuiy errouoous, aud in mauv t-Hsiiaie ï.iobulily frauduleut. O Ler poxisou's engagcd in trsde of vaüous Jsinaa have assuiued their in c.,m_. to have litüu sorne ccrtaiu sum, Kitbool taking sn iüvtntory. Others liare nied greaer deduotions than is lioweid bj luw, f-uch as expenses of labor and maehinery, and aew buildings. Wliöre Fuch returns are mada under circutnstancei which ghow tliat therc wis a delibérate iuteut to niisleaJ the fuseseor, or evude the payment of the proper tax, they ought to be reassessed l'j the assessor.. V through a more mistaken return after it Las been exurinned, aoy fïaudulent return may bc ii:;íred into at auy tima. No man cao benefit by bis owu wrong, and uo time cao cure what is voii or voidablu by reason of fraud. Vuilere a tas payer comes forward a::d makes a voluntary auioudaiout of hia fotioer roturh, with the statement that hu mudo au improper return uudoi' ao hocest misapprubeusion of the law, 'andyou-are satisfied thut he waa not BOTted to tbs ctöürse by fear of detectiúii, nu cuü recfciv Lis returD if you are l'uüy satisfied of ts correctness, wiibout the addhion of any penalty, jïut when npon iavustigatioa you fiüd a parfoa clearly guilfy of irig purpoBüly rauda hort returns, yoa sWuld, if the return was made since Julj, 1SC4, assess the hundred per cect. penalty for fraud, and in addition shoulcl report, the oase to to the Colleotor for ach aotiou as he deerns fit. Vei-y reapectfullv.