The Sun.
London, England, 1868-06-17 00:00:00

THE AMENDED TAX BILL.

a fractional part of a barrel, which shall be bre ived,
manufactured, and sold, or removed for consump-
tion for sale. The provision of the old law fcr the
removal of fermented liquor for storage, without
being previously stamped, is struck out. The most
marked change in the law is in the department of
distilled spirits. The new law is drawn with clear-
ne-_s and perspicuity. The arrangement as to fines
and penalties is in such a way as to leave but little
business to the discretion of the courts. The tax is
retained of $2 a gall,;n, although it is said that a
majority of the committee was in favour of a lower
tax. The principal feature of this section of the
law is, that the distilling can be carried on only by
the holders of the fee-simple of the property, or," in
case where the ground on which the distillery is
situated is leased, the owner of the distillery must
bring in an instrument from the owner of the ground
consenting to the use of the premises for distilling
purposes, and that be fully understands the obliga-
tion which he assumes by the lease of the premises
for such purposes. A non compliance with this
condition forfeits the entire property. Any person
perthitting his premises to be used as a means of
egress or ingress for illicit distilleries is amenable
to the loss of his property. The license fee is in-
creased on every registered distillery having a still
or stills intended for the distillation of spirits, and
of an aggregate cubic capacity of not more than
300 gallons, $3 a day, and in addition $1 per day
for every measure of cubic capacity of 100 gallons
or fractional part thereof in excess of 3,000 gallons ;
but any distillers who shall stop work as provided
by this Act, shall not be compellel to pay on any
distillery more than $2 per dty during the time the
work shall be so suspended in this district. The
provisions touching distilled spirits cover 50 sec-
tions of the new bill. The tax in all cases is to be
paid at the distillery. No transportation in bond is
allowed except for exportation. The tax is to be pre-
paid by means of stamps, and no barrel is allowed to
be transported without a stamp affixed to it. The
Government is in possession of a stamp for this pur-
pose, which could not be removed without insuring
its sown destruction. Stamps are furnished at a
mere nominal charge for such casks or barrels as
may be refilled. The tax on gross receipts re-
mains substantially as now, with the exception of
theatres and other places of amusement, which,
in addition to the two per cent. tax, are to
pay a specific tax on each performance ranging
fro:n $2 to $2O, according to sitting capacity. Every
person giving a performance is req.iired to provide
himself in advance with a permit fur so doing, the
mica of which is regulated by the sitting capacity
of the place of entertainment. The owner or lessee
of the place in which the entertainment is given is
held liable for the tax. It seems to be the opinion
that this part of the law is so framed that the no-
torious evasion of the tax heretofore practised may
be stopped.
But few alterations have been made in the law
relative to bankers' and lirokers' sales, incomes,
ferrules, and successions, excepting the provision
for a more perfect administration of the sale. The
bill exempts manufactures from taxation substan-
tially in accordance with the law which was passel
several weeks ago.
The only articles which are continued from the
old list are ground coffee, gas, spices, and petro-
leum. The tax on gas is reduced from 25 cents per
1,000 cubic feet to 10 cents ; and the tax on refined
petroleum is retained at 10 cents a gallon. The tax
on imitation wines remains substantially the same,
and the bill contains nothing about iron or coal.
The bill contains 15 sectians on the subject of
bonded warehouses, and consolidates into one act
all existing internal tax bill.
The Mining and Scientific Press says_...“ It is
estimated that as many as 8,000 articles are ex-
empte 1 by the new law, the most important of
%obis, as affecting this coast, are as follows :
Bullion, books, boilers, boots and shoes, bags, brass
work, candles, chemicals, carriages, cloth, clothing,
furniture, powder, glue, glass, hats and caps, iron
products, lead, leather, lard and linseed oil, masts,
spars, cordage, pickles, printed matter, prints, pho-
tographs, paper, pottery, quicksilver, turpentine,
lime, water craft, wool, soap, salt, sails, steam en-
gines, &c. The repeal of the tax on the various
articles which enter into the business of ship-
building, it is thought will do much towards reviv-
ing this important branch of our domestic industry.
It is to be hoped that since Congress has seen the
necessity of such an important reduction in the
burden of national taxation, as bearing upon the
middle claises, it will soon be found willing to go
one step further, and exempt all incomes from
taxation which do not exceed the sum of $2,000.
The derangements of business and depression of
currency, consequent upon the war has so in-
creased the cost of living in this country, that but
few persons with large families, and resident in
cities or in populous neighbourhoods, can sustain
themselves in anything like a comfortable manner
on $2,000 a year in currency. To such the income
tax is a burden too grievous to he borne, and the
revenue now derived therefrom should be collected
from the property of the country. But the corner
has been fairly turned, and let us hope that the
country is now about to enter upon a road which
will lead to prosperity and repose." General
Schenck reported the bill on the 27th May, saying
he should ask to have it considered in Committee of
the whole on the next day and every day after till
disposed of, but it is doubtful whether an affair so
, 'long can be finished this session.

THE BOUNDARY COMMISSION.- -A return has
been published, which shows thlt the fees paid to the
assistaut boundary commissioners for their services
amounted in the aggregate to .£7,40 lls. The number of
days during which they were occupied varied from thirty-
seven to sixty-six, and the rats of remuneration from three
to liva guineas a day. _ _

tAurEnnsEmExT.] --Holloway's -Safety amidst
Dangers.—Surrounded on all sides by the nuns of dis-
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the most certain and effectual means of removing all ob-
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regulate any disordered actions which their I rescue() has
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which Holloway's pills are composed render them pecu-
liarly.well adapted for the young and delicate, who can
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ways be at hand •, in rising families attention to Holloway's
directions and their early application will prevent much
future evil.