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No. 36.

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A resolution of the House of 4th January, transmitting a report of the Com

missioner of Internal Revenue, relative to collections in the first district of lilinois for penalties assessed therein during 1866.

JANUARY 14, 1867.-Referred to the Committee of Ways and Means and ordered to be

printed.

TREASURY DEPARTMENT,

January 12, 1867. Sir: In reply to a resolution of the House of Representatives adopted on January 4, requesting me to communicate “the amount of internal revenue collected in the first collection district of Illinois for each month in the year 1866, and the amount of penalties assessed against any one person, firm, or company in said district, with the amount remitted by the department at Washington in each case, specifying the instances where the remittance has been made upon the recommendation of any particular officer or officers in said district," I herewith transmit a communication from the Commissioner of Internal Revenue, with an accompanying schedule, embracing all the information called for which it is in the power of the department to furnish. Respectfully yours,

H. MCCULLOCH,

Secretary of the Treasury. Hon. Schuyler Colfax,

Speaker of the House of Representatives.

TREASURY DEPARTMENT, OFFICE OF INTERNAL REVENUE,

IVashington, January 11, 1867. Sir: I have the honor to acknowledge the receipt of your communication of the 5th instant, transmitting a resolution of the House of Representatives, which calls for information relative to amount of internal revenue collected in the first collection district of Illinois for each month during the year 1866, the amount of penalties assessed against any one person, firm, or company, and the amount remitted by the department at Washington, during the same period, upon

recommendation of any officer, and requesting me to furnish such particulars as may be within my power to give.

I herewith transmit statement showing the amount of internal revenue collected within that district in the period named; also the amount assessed as a penalty by the assessor, or added to the tax by the collector, which, upon

the application of the parties, accompanied by the evidence prescribed by regulations in such cases, showing said sums to have been erroneously or illegally assessed, have been remitted. This has been done in each instance upon the certificate and recommendation of the collector and assessor of the district.

The number of cases in which the assessor has added to the tax assessed against any one person, firm, or company, twenty-five, fifty, or one hundred per centum for fraud in the rendering of returns, or for failure to make such returns, or in which the collector had added ten per centum to the tax for failure to make payment thereof within the time prescribed by law, and the amounts of such additions, I am entirely unable to furnish, as they are assessed, collected, and deposited in the same manner and at the same time with the taxes, to which they are in addition, and no statement of such cases or amounts is required to be made to this office, and the requisite data is not, therefore, in my possession.

I also furnish statement of one case in which a portion of the amount paid in lieu of fines and penalties was refunded to the parties, as having been collected without authority and as extortionate in amount.

But one case of fraud upon the revenue, occurring in the district above mentioned, was compromised at this office during the year 1866, viz: the case of James A. Huch, a delinquent brewer, against

whom an assessment of $5,272 20 was made for taxes fraudulently withheld by him. This sum, with $6,000, in lieu of penalties and forfeitures, together with the costs, was accepted in compromise of his liabilities. Very respectfully,

E. A. ROLLINS, Commissioner. Hon. H. McCULLOCH, Secretary of the Treasury.

Amount of fines and penalties refunded from January 1, 1866, to December

31, 1866. EAGLE MANUFACTURING COMPANY, 10 per cent. penalty...

$142 38 Assessed for not paying the tax within the time required by law.

This was incurred on account of a mistake of their cashier,
whereby the payment was delayed two days; and as this was

the result of a mistake, the amount was refunded. B. LOWENTHAL, 10 per cent. penalty

-56 67 The claimant was absent from the city when the tax should have

been paid, and after his return was detained at home by sick

ness of his family, on which account the amount was refunded. Henoch & BROTHERS, 100 per cent. penalty ..

242 31 The law imposes 100 per cent. penalty for fraudulent returns upon

the annual taxes, and but 50 per cent. for the monthly taxes.
These parties (Henoch & Brothers) were assessed 100 per cent.

penalty, when by law they were liable to 50 per cent. penalty. EINSTEIN & SCHLESINGER, 100 per cent. penalty...

400 00 Were assessed 100 per cent. penalty, when by law they were only

liable to 50 per cent. penalty. H. A. Kohn & BROTHER, 100 per cent. penalty..

962 79 Were assessed 100 per cent. penalty, when by law they were only

liable to 50 per cent. penalty.

Simon SCHLOSSMAN, 100 per cent. penalty ...

$916 67 Was assessed 100 per cent. penalty, when by law he was only

liable to 50 per cent. penalty. Kuh & LEOPOLD, 100.per cent. penalty.

790 36 Were assessed 100 per cent. penalty, when by law they were only

liable to 50 per cent. penalty. Kohn, CLAYBURG & EINSTEIN, 100 per cent. penalty...

831 83 Were assessed 100 per cent. penalty, when by law they were only

liable to 50 per cent. penalty. Furst & BRADLEY, penalty on manufactures...

36 70 Incurred by oversight, and was refunded because the party was

free from fault. EINSTEIN & SCHLESINGER, fines and penalties....

3, 000 00 These parties were manufacturers. They had made insufficient

returns. The aggregate of their deficiency of tax was $890.
This amount was assessed by the assessor with the additional

penalty of $800, a total amount of $1,690.
The assessor had reported the case to the United States district

attorney, with a statement that $7,000 fine, he believed, to be
sufficient. The district attorney, it was represented, con-
sented to waive proceedings upon the payment of that sum.
No legal proceedings were instituted against the parties, and no

compromise was made by the commissioner.
It was represented that the fine was extortionate; it was certainly

regarded as very excessive, and $3,000, of the penalty of $3,500,
deposited to the order of the honorable Secretary of the Treas-
ury, was refunded.

7,379 71

All the foregoing claims were recommended by the assessor and collector of the district, excepting the last, which was allowed by the Secretary and Commissioner.

Statement of the amount of internal revenue collected in the first collection dis

trict of Illinois during the year 1866. . January

$425, 041 98 February.

240, 103 38 March.

439, 448 61 April..

449, 000 69 May.

389, 806 87 June.

533, 815 91 July.

625, 791 81 August

1,183, 165 64 September.

492, 935 60 October

416, 626 53 November..

304, 027 45 December....

319, 146 30

Total.....

5, 818, 913 77

Congress

No. 37.

MEXICO.

MESSAGE

FROM THE

PRESIDENT OF THE UNITED STATES,

IN ANSWER TO

A resolution of the House of 19th ultimo, relative to the occupation of Mexico

by the American forces.

JANUARY 14, 1867.- Referred to the Committee on Foreign Affairs and ordered to be printed.

To the House of Representatives :

In compliance with the resolution of the House of Representatives of the 19th ultimo, requesting information regarding the occupation of Mexican territory by the troops of the United States, I transmit a report of the Secretary of State and one of the Secretary of War, and the documents by which they were accompanied

ANDREW JOHNSON. EXECUTIVE MANSION,

Washington, January 14, 1867.

Depar’MENT OF STATE,

Washington, January 4, 1867. The Secretary of State, to whom was referred the resolution of the House of Representatives of the 19th ultimo, requesting the President to furnish the House, “if in his opinion not inconsistent with the public interest, any further information in regard to the occupation of Mexican territory by the troops of the United States, which he may have received since he sent to this house his message of the Sth instant,” has the honor to lay before the President the papers containing the information desired, as specified in the subjoined list. Respectfully submitted :

WILLIAM H. SEWARD. The PRESIDENT.

:

Mr. Romero to Mr. Seward.

[Translation. )
Mexican LegaTION TO The United States of AMERICA,

Washington, 13th of December, 1866. Mr. Secretary: For some days past the public press of this country have been publishing the report of a strange act, attributed to General Sedgwick,

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