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The compiler would deem it a favor, if any errors which may be noticed in this volume, or any additions of value, could be suggested to him for a revised edition.
NEW YORK, March 23, 1868.
PREFACE TO THIRD EDITION.
In presenting to the public a third edition of this manual, the compiler takes the opportunity to explain that the latest decisions and regulations of the Bureau are incorporated in each successive edition. He is, also, in active correspondence with many of the assessors and collectors of the revenue, and learns from them more fully the practical working of the law; so that, while it is attempted to state clearly the requirements of the statute, the practice and procedure of its enforcement are also given.
Some of the peculiar features of the present edition are the references in the body of the book to the page in the Appendix on which the amendatory provisions may be found; the enlargement of the Index, and the insertion of the late and important regulations and decisions of Com'r Lewis. In this connection, special attention is called to chapters on the income duty, page 180, and to the new scale of stamp-duties on promissory notes on page 311.
The success which has attended the work encourages the belief that it has been found generally useful and trustworthy, and, in its convenience for reference and greater amount of information, to excel all others now before the public.
DE LUIAL TYUTILLS.
Third District, Mass.
Boston, June 8th, 1863. The following Circular was received at this office after a portion of the income blanks had been distributed and did not accompany the same. Tax-payers can proceed to make up incomo returns in accordance with the suggestions of the circular. JAMES RITCHIF,
Assessor 3d Mass. District.
Washington, May 16th, 1863.) Assessors and Assistant Assessors will take notice, that the specific statement of the several subjects of tax, on the second and third pages of Form No. 24, are intended merely for the convenience of the tax-payer, with a view to facilitate the ascertainment by him of the tax which he is liable to pay. It is not to be regard. ed as a part of the return to be made by him, nor must it be exhibited to the inspection of any ono. The income, and rate of tax being ascertained by the taxpayer, in the mode indicated, or any other proposed by him, and equally likely to result in a true statement of income subject to tax, the return may be made in gross, as indicated on page 4.
This Office does not propose to inquire into the kind or number of any man's investments.
In distributing Form No. 24, for use, this explanation should accompany the distribution.
june 9-i83t JOSEPH J. LEWIS, Commissioner.