Show INCOME TAX law THE income tax law is declared by the chicago tribune to have expired by its own limitation on the slat alst of december 1870 to establish this view it quotes the laws lawa which have been passed on this subject the act of 1834 4 I 1 posing imposing 1 m the income tax provides I 1 ana and the du daiy y hai heroin herein n provided for shall be assessed collected and paid upon the gains profits profi tho two to incomes for the year ending the alst 0 december next preceding the time for the levying collecting and paying said duty 11 U U S statutes vol TOL IS 13 page 1 that the doties on incomes herein imposed shall shail be bo levied egied on the day of may and be duo aul ani payable on or before the day of ju june 1 he in each year until and including the jear 1870 and no longer TL 8 statutes voi vol 13 page cherack of 1855 on the tho same subject provides and the duty herein provided for shall be assessed collected lind and paid upon the gains profits and end incomes for the year ending the of december next preceding the time for levying collecting and pa paying ing sald said duty US statutes at large YX yol vol IS 13 page 47 I 1 the act of 1866 provides that the taxes on incomes herein proposed shall be levied on the day of may lAlay and be due and ind payable pliable on or before the mh day of june an in eideh year yetar until and including including t the e year 1870 and no longer U S 1 statutes vol 14 page the which is the latest act on the subject provides and the tax lerein herein provide provided 1 for shall bo ie assessed collected and paid upon the galias galius and income for the year ending the day ot of december next pre pro ding the time for levying collecting and paying said ta tax x 11 U S statutes vol 14 page 47 1 that 04 the tho tax taxes e on incomes herein im rosed 1 shall be levied on the day ol 01 march and be due dup and payable on or before the soth day 1 l in each icari year until and including the year 1870 and no longer 17 S statutes vol 14 page it argues s that the law has always pro tided arne arge t that a t the income tax shell sheil be levied in either march or may of each year and that the tax shall be for the income of the year ending december 31 previous the tax upon the incomes of 1869 is therefore now due and payable but according to the law latr no tax was to be levied after march 1 1870 except on the incomes of 1869 1862 the commissioner of i internal rt revenue evenue notwithstanding the law as to incomes accruing in any year subsequent sub aub sequent to wean been collecting the income tax since january 1870 1 upon pon the salary of persona persons engaged in the public service bervice his authority to do this thin having been questioned the commissioner applied to the committee of ways and means of the house of representatives to legalize his conduct which action of his the tribune views aa as tantamount toa ton to a confession that he was wrong tha the house houge passed a joint resolution which the senate amended jn in both cases the tribune bays says I 1 it ig Is an attempt by congress to revive a dead act by a simple declaration dWi that it must be construed differently from what it expressly provides if congress wants to continue the income tax law it should reenact re enact the law and not resort to the device of declaring black to be white the whole difficulty however arises from the exigencies of the commissioner of internal revenue who has been collecting a tax for five mon months after the expiration of the law imposing it and to cover cove r up and andle andie legalize galiza his proceeding binl congress finds it necessary to declare that a tax which by law expired deceit ber her 31 1809 did not expire on that dry day and will not expire for a year later |