ASHEVILLE

ACCOUNTS AND COLLECTIONS UNIT

OFFICE OF FIELD DEPUTY COLLECTOR

Post Office and Court House, Otis St.

A

This office serves merely for the collection of income tax returns. report and all records, except correspondence, are sent daily to the district office in Greensboro.

627.

9 x 12

CORRESPONDENCE, 1935 to date. General correspondence relative to tax suits. Filed alphabetically by subject listed on folder. folders, 2 ft., in 6 steel filing case drawers. R. 207. (34)

ALCOHOL TAX UNIT

OFFICE OF INVESTIGATOR

Post Office and Court House, Otis St.

This is merely a headquarters for investigators attached to the office of the Investigator in Charge in Charlotte. Files contain general information relative to violations of the law. Useless papers are stored in the storage room of the post office.

628.

ENFORCEMENT OF LAWS, 1920 to date. General correspondence relative to investigation of conspiracies and syndicates for the violation of the law, tax law enforcement, illicit distilleries, and apprehension of manufacturers of alcoholic beverages on which tax has not been paid. 3 x 5 index of sugar sales. (Daily, official.) 8 x 10 folders, 1 ft. 8 in., on 2 shelves of bookcase.

R. 10. (36)

629. CLOSED COURT CASES, 1920 to date. Records of prosecutions for violation of the law, including investigator's report to Charlotte office, card record of appraised value of seized property, and one vol. covering permanent record of various cases. (Never.) 9 x 12 folders and 9 x 12 vol., 35 ft., on 8 wall shelves. R. 10. (35)

DURHAM

ACCOUNTS AND COLLECTIONS UNIT

OFFICE OF DEPUTY COLLECTOR

Federal Bldg., Rigsbee and Chapel Hill Sts.

This office was established October 1, 1878. It was located in the Wright Building until 1905, when it was moved to the old post ofice building on the corner of Corcoran and Main streets. In 1934 it was

moved to its present location. At that time practically all prior records were either lost or destroyed. A few old records were found in the attic of the post office building when it was dismantled in 1936. These are now stored in the basement of the Federal Building. All records, except copies of stamp requisitions and correspondence, are sent daily and monthly to the district office at Greensboro. Useless papers are destroyed.

630. STAMP RECORDS FOR EXPORTATION OF TOBACCO AND STUFF, 1878 - 1933. Stubs of stamp records of the exportation of tobacco and snuff; original reports on such transactions were sent to the district office. (Never.) 9 x 12 folders, 26 ft., in wooden boxes and baskets. Damaged by careless handling and faulty containers, brittle, dirty, torn, scattered, bindings broken. Basement R. 3. (84)

631. INVOICES, 1878 - 1933. Invoices for cigarettes, tobacco, snuff, etc.; originals were sent to the district office. (Never.) 7 x 9 bundles, 3 ft., in wooden boxes and baskets. Damaged by careless handling and faulty containers, brittle, dirty, torn, scattered, bindings broken. Basement R. 3.

(85)

632. GENERAL FILE, 1933 to date. Correspondence, reports, copies of stamp requisitions, and general records. Arranged alphabetically. (Daily, official.) 8 x 10 folders, 3 ft. 6 in., in filing case drawer and pasteboard box. Basement R. 3, and R. 209. (82)

633. STAMP REQUISITIONS, Sept. 1933 to date. Copies of stamp requisitions sent to Greensboro. (Never.) 2 x 2 bundles, 2 ft., in pasteboard

box. Basement R. 3. (83)

GREENSBORO

ACCOUNTS AND COLLECTIONS UNIT

OFFICE OF COLLECTOR

Post Office and Federal Court Bldg.

W. Market, Eugene, and W. Gaston Sts.

Prior

This office was moved from Raleigh to Greensboro in July 1934. to the removal, it had been located in Raleigh since August 1, 1919, when the eastern and western districts into which the state had been divided in 1887, with headquarters at Raleigh and Statesville, respectively, had been consolidated into one district, with headquarters in Raleigh.

The office has jurisdiction over the district of North Carolina and reports directly to the Commissioner. With the exception of stamp offices located at Durham, Raleigh, Reidsville, and Winston-Salem, it maintains no permanent offices in the state. Temporary posts of duty are established whenever and wherever needed, a room in the local post office usually serving as an office for a field deputy collector, who sends in all records. Approximately thirty field deputy collectors operate from this office.

Useless records, so considered, are destroyed annually in accordance with instructions from Washington. Large quantities of the records of this

office have consequently been destroyed, and those which remain are for the most part of recent origin. They are filed alphabetically by name of client, to each of whom is assigned an account number, or numerically by such account number. The following entries are listed chronologically under division headings.

N.B.

Raleigh and Statesville inventories should be consulted for additional records of this agency.

Bookkeeping Division

634. INDIVIDUAL ACCOUNTS, 1914 to date. (Older records, frequently; current records, daily, official.) 12 x 13 and 14 x 18 loose-leaf books, (827)

19 ft. 10 in., on shelves in vault. R. 256.

635. SCHEDULE OF OVERASSESSMENTS, 1914 to date. Form 7809-A, schedule of income tax refunds amounting to $20 or less, and Forms 7831 and 7920, schedules of overassessments of $20 or less and assessments abated as uncollectible. (Frequently, official.) 9 x 12 and 14 x 18 loose-leaf books, 9 in., on shelves in vault. R. 256. R. 256. (829)

Excess collection

636. INCOME LISTS, MISCELLANEOUS, 1929 to date. list, return check list, and transfer list. (Monthly, official.) 12 x 13 loose-leaf books, 2 in., on desk. R. 256. (843)

637. TAPES, 1930 to date. Tapes for income ledgers, showing outstanding balance for year and month. (Monthly, official.) 12 x 13 loose-leaf

books, 2 in., on desk. R. 256. (847)

638. TENTATIVE AND EMENDED RETURNS, COLLECTIONS AGAINST ASSESSMENTS, 1931 to date. Record of tentative and emended returns and suspense file of collections against assessments pending with the Bureau. (Daily, of3 x 5 cards, 6 ft. 3 in., in 4 drawers of card cabinet. R. 256.

ficial.) (848)

639. GENERAL CORRESPONDENCE, 1932 to date. Correspondence with the Bureau and with taxpayers. (Daily, official.) 9 x 12 folders, 8 in., in drawer of desk. R. 256. (841)

640. PROOF SHEETS ON INCOME POSTING, 1933 to date. Proof sheets on income tax debits, credits, and balances. (Monthly, official.) 12 x 13 loose-leaf books, 2 in., on desk. R. 256. (844)

641. PENALTY AND INTEREST VOUCHERS, 1933 to date. Form 844, notices of refunds, covering payments to taxpayers pursuant to Bureau action, and copies of Form 53, Collector's claims for uncollectible taxes. (Monthly, official.) 9 x 12 folders and envelopes, 3 ft. 3 in., in filing case drawer. R. 256. (834)

642. RECORD OF REFUND CHECKS, 1933 to date. Name of taxpayer to whom refund was made, date, and explanation. (Occasionally, official.) 8 x 11 vols., 2 in., in filing case drawer. R. 256. R. 256. (819)

643. MISCELLANEOUS AND INCOME TAX JOURNALS, 1935 to date. Detailed