George H. Moore letter to the Busch-Sulzer Brothers Diesel Engine Company - April 5, 1917
Transcript
[stamp] B.S.D.E.CO. GEN.MGR. [April] 6 1917 to Note Ans. [Treasury Department letterhead] April 5, 1917. RH File 16 Busch-Sulzer Bros. - Diesel Engine Co., St. Louis, [Missouri] Gentlemen: I quote below letter from the Commissioner of Internal Revenue, dated March 27, 1917: "This office is in receipt of your letter of the 23d instant, with which you enclosed a letter from Busch-Sulzer Bros. - Diesel Engine Company, in which an extension of time to the middle of April is requested in order that it may make its return of annual net profits as a manufacturer of munitions, for the reason that its First Vice-president and General Manager has been forced, on account of indisposition, to leave the city until the middle of April, and he is the only officer competent to deal with the matter. In reply you are informed that neither Title III of the Act of September 8, 1916, nor Section 8 of Regulations 39 authorize the Commissioner of Internal Revenue to grant an extension of time in which a manufacturer of munitions may file return of annual net profits. The law permits only Collectors of Internal Revenue to grant extensions of time not in excess of 30 days on account of absence or sickness of an officer of employee of a munitions manufacturer whose services are necessary to the preparation and verification of such return. You should inform that corporation of the ruling contained in this letter and advise it if it is unable to file the return within the time required by law, for the reason give, it will be permitted to file a tentative return, which sould approximate as nearly as possible the actual net income of the corporation for the period covered by tis return. Upon the return of the officer who is fully competent, a true and accurate return should be immediately prepared and filed to take the place of the tentative return." Upon receipt of the above letter I sent it to your office by Deputy Collector, P.J. Butler, so that you might be advised of the Commissioner's ruling and
Transcript
[page 2] file your return during the month of March and avoid any penalties. So far your return has not been received. Respectfully, Geo H Moore Collector.
Details
| Title | George H. Moore letter to the Busch-Sulzer Brothers Diesel Engine Company - April 5, 1917 |
| Creator | Moore, George H. |
| Source | Moore, George H. Letter to the Busch-Sulzer Brothers Diesel Engine Company. 05 April 1917. Busch-Sulzer Collection. Wisconsin Historical Society, Madison, Wisconsin. |
| Description | Letter from George H. Moore, collector for the Internal Revenue Services, to the Busch-Sulzer Brothers Diesel Engine Company concerning the collection of taxes owed due to the Munitions Manufacturer's Tax. |
| Subject LCSH | Diesel engine; Submarine boats; Busch-Sulzer brothers Diesel engine company |
| Subject Local | WWI; World War I; Munitions Manufacturer's Tax |
| Contributing Institution | Wisconsin Historical Society |
| Copy Request | Transmission or reproduction of items on these pages beyond that allowed by fair use requires the written permission of the Wisconsin Historical Society: 608-264-6535 |
| Rights | The text and images contained in this collection are intended for research and educational use only. Duplication of any of these images for commercial use without express written consent is expressly prohibited. |
| Date Original | April 5, 1917 |
| Language | English |