The Sun.
London, England, 1869-01-27 00:00:00

officers." The work of supplying regulation tnetirs
has been necessarily slow, but is now going for-
ward satisfactorily. Under the authority of the 14th
section of the Act of July 28, 1866, the Secretary
of the Treasury suspended until January 1, 1868,
the collection of the direct tax in the States hereto-
fore in insurrection, and a like extension until Jan.
1, 1869, was authorized by the joint resolution
of July 23, 1868. The loyal States, with the single
exception of Delaware, assumed the amounts ap-
portioned them, and paid the same from their trea-
suries. The total amount of tax apportioned to the
11 insurrectionary States was $5,153,981. Of this
there have been collected $2,270,608, at an expense
of $243,451, exclusive of salaries of Commissioners.
The uncollected tax, amounting to n early $3 ,000,000,
is a lien upon all the real e,tate upon which the
same is assessable. The Commissioner proposes
that the assumption by the States be permitted and
encouraged by a premium. The Commissioner
complains that every session of Congress, since the
formation of his bureau, has passed a revenue
Act; and that there are already twenty-five of
them. Such continual legislation is embarrassing
alike to the people and the department. He als°
suggests a codification of the enactments now in force.
The Commissioner thinks the power given him to
refund taxes erroneously assessed ought to be
limited as to time. He recommends the period of
fifteen months. The Commissioner recommends
that the time set when the use of stamps 'on to-
bacco shall begin (January 1, 1869) should be ex-
tended, as it will not be possible for dealers to clear
off their unstainpel stock by that time, on account
of the delay of the Government in not furnishing
the stamps until November 23. The Commissioner
finds that the attempt to collect taxes on brokers
sales by means of stamps is afailure. He recommends
a return to the former plan of monthly collectionS•
In assessing taxes upon legacies and successions
it frequently becomes necessary to determine the
value of life estates and annuities for life. In the
British laws imposing such taxes one table fixes the
expectancy of life. Such a provision ought to be
made with us to prevent disputes and litigation.
Deputies, when acting as collectors, cannot now
receive pay in either office. At the adjournment
of Congress, March, 1867, there were 67 deputies
acting as collectors. Provision should be made for
paying them and for meeting similar exigencies ill
future. Mr. Rollins recommends that the Act of
July, 1866, providing a summary process for the
sale by collectors, without decree or forfeiture, of
goods not exceeding $3OO in value, seized for viol'
tion of the revenue laws, should be extended to
cover goods of a greater value, and to those seized
under every revenue law, instead of that of 1861
only. By law supervisors are to be assigned to
districts composed of one or more judicial dis-
tricts. This arrangement has nothing in it which
answers to the necessities of the service and the.
Commissioner should be allowed to assign super-
visors to districts composed of one or more Col-
lecdon districts, at his discretion. As it is now
there is a great waste of force. The Commissioner
recommends that receipts given for amounts over •-
$2O shall no longer require revenue stamps. The
revenue yielded is small, the vexation great, and the
violations innumerable, The Commissioner renews
his urgent appeal for the establishment of a
service. He also believes that all the great. cities,
some of which now consist of several collection
districts, could be thrown into single districts, with
a great &Lying in expense, and with advantage
to the revenue. As it is now the severity of collet' •
tors is unequal, and rogues have only to move freni
one street to another to get under a different reve-
nue regime. The same cause embarrasses every
process for the enforcement of the penal
of the statutes. The districts of New York aid
Philadelphia, however, if consolidated, should ba
allowed a grade of officers between the present as-
sessor and assistant assessor. Five deputy assessors
in New York and Brooklyn, under the direction 0f
the single assessor, would supply the place of eight
assessors, whose offices would be abolished. D
the district of Philadelphia, which is now divided
into five districts, two intermediate officers would
be found sufficient. The Commissioner closes hie
his report with an urgent recommendation that the
internal revenue be erected into a separate depart-
ment. This Mr. Rollins urges with the more free-
dom, as he is himself retiring from the office.

THE NAVY.
The report of Secretary Welles of the navy give'
the total number of vessels of all descriptions no/r
in the service at 206, carrying 1,743 guns, a re.
duction during the year of 32 vessels and 126 go!.
The character of the vessels• is divided—irouela4
52, 199 guns ; screw steamers 95, 938 guns ; paddle
wheels 28, 199 guns ; and sailing vessels 31, ,
guns. The number of vessels in cruising service is
35, and laid up, repairing, and fitting for sea, o'
The organization of the squadrons remains essef
daily the same as when the last report was mane'
The European squadron of five vessels and 66 gull
is temporarily in charge of Commodore A. M. pea"
nook, but Admiral William Radford has been all: ur.
pointed to its command, in place of Admiral P.
Earragut, placed on waiting orders. The Asiatic
cii•
squadron, of 9 vessels and 82 guns, is in cot-111110j
of Admiral S. C. Rowan, in place of Admire
Henry 11. Bell, who was drowned at Osaka, JaPalii
January 11. Admiral H. K. Hoff is in commrl;2
of the North Atlantic squadron of 6 vessels and
he
guns, in place of Admiral James S. Palmer, 111.
died of yellow fever at St. Thomas, December
The South Atlantic squadron of 5 vessels, carrying
:
49 guns, is under command of Admiral Charles 131,
Davis, and of the North and South Pacific scitlau .
rons little report is made. The Secretary devotel
much space in his report to an account of Admire
Farragut's tour to the European capitals, and to the
3"
action of the Asiatic squadron and the necessity ~f
a strong force in the Japanese and Chinese watel
to protect our citizens and commerce. The naval
force is now in an efficient condition, though r_ri;
duced from last year, and it is probable that it w"'"
be still further diminished during the year to come'
as can be done with benefit to the public service.

A FRESH LETTER BY MR. LINCOL are
N.—Thero -
many letters wrttten by Mr. Lincoln which are carefully
preserved by those who nuw hold them. There is one hi
the hands of a mechanic of Washington, which its ovreet
prizes as highly a 9 any State paper bearing the same g
the
nature. This mechanic held the place of carpenter at .
•
White House. Young Tad Lincoln was quite a genius 10 hleo
way, and very fond of the use of tools. One day being fa
great need of a piece of board, which he did not believe the
f
carpenter would give him, and having some knowledge
the influence of his father's name, he went for an ord°
Mr. Lincoln heard Tad's plans of the work he was engaged
upon, and the necessity for a board to complete it, and thrd
wrote on a scrap of paper—" If you have a piece of bee
Thug
to spare, please let Tad have it.—A. LINCOLN."
armed Tad got the board, and the carpenter an order, "0"
which he now refuses to part.
Miss Elwood, the professional skater, is announce
at the Buffalo Rink to give an exhibition, "dressed to 11-
present Mercury."
il°
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lungs, healthy liver, pure blood, refreshing sleep, functivssro
regularity, anti energy to the most disordered or enfeebled. ed
extract a few out of 68,000 cures ;—" The Pope's health rest" „r 66
•
by Du Barry's Food. Care No. 68,413. "Rome, July 21, 1.8.
—The health of the Holy Father is excellent, especially sTely
abandoning all other remedies, he has confined himself entry e 5
to Du Barry's Revalenta Arabica Food, of which he consu%ve,
a plateful at every meal. It has produced a surprisingly 1).'„e1
ficial effect on his health, and his Holiness cannot praise this 06.0
lent food too highly." From the "Gazette du Midi, July 25 liver
No. 58,216, of the Marchioness de Brehan, of seven years' ,;1008
complaint, wasting away, debility, nervousness, with a ner
palpitation all over, bad digestion, constant sleepleesnesstraLl
the most intolerable nervous agitation.." Cure No. 1,771; 7,ra'
Stuart de Decies, Lord Lieutenant of Waterford, of many yea
dyspepsia. No. 49,832: " Fifty years' indescribable age9Y,nc"
dyspepsia, nervousness, asthma, cough, constipation, flatw-iio.
spasms, sickness, and vomiting.—Maria Jo] y.,t_cure a,rfit
46,270: Mr. James Roberts, of Frimley, Surrey, of 30 Yeoci
diseased lungs, spitting of blood, liver deran„oementt.„o,si
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et n
name sloppy
is most
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unsavouryiuthority,
Baron
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225. ;24 lbs., 40s.—Also Du BARRY'S REYALENTA ABA st Ca Co nor 24
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trder.—BAßßY DU BARRY and Co., No. 77, Regent-street,
-
don; and all Grocers and Chemists.

Births.
CONSTABLE—On the 22d inst at Wallace Craig
stable'
o
Bedford, the wife of Lieut..-Colonel U. B. Con r,
stab

-- --
A son
WEBBER—On the 24th inst., at Torquay, the lieu' -
We'
C. Webber, of a son. O°
WILSON—On the 24th inst., at 19, Milbank-row, the -
of Rd. Wilson, Esq., of a daughter.
Marriages. icenti
BARCLAY—WYATT —On the 23d inst., at EMI), , —OOO
Livingstone, third son of J. P. Barclay, Esq., W`si the
Market, Suffolk, to Emily, youngest daughter 0
late Charles Wyatt, Esq.
TARVER—WORNI7III On the 25th inst. at St. Marti° „mt.
the-Fields, Edward John Tarver, inst.
to Editlif`"the •
'let, eldest daughter of Ralph N. Woruum, Esq., °-
National Gallery.

Deaths.
6°,13
I.loDGsoN—On the 25th inst., Walter Edgar
~,---°,4030
Esq., of South Norwood-hill, and the Bank of -r4l3°
aged 62.
iforobl'
HORNY—On the 2Gth inst., at Dalston, J. NV. ...-
Esq., aged 64.
SHORT—On the 25th inst., at 64, St. George's-road,
wick-square, k(ayow Short, Esq., aged6B. „
TOLLEMACHE—On the 24th inst., at Tilston Lode' f the
shire, Lady Emma Tollernache, second daughter -
late Earl of Galloway, aged 28.

London : Printed and Pahliahod by WILLIAM ANl3t 1 5
Dm
of No. 112, Strand, Printer, at ' SUN affeN 7,4
"-
ty °
Strand, in the Precinct of the Se voy, in the '2-3
Middlesex,--Wednesday, Janu.az y 27, 18t9.