The Kingwood chronicle. [volume] (Kingwood, Va. [W. Va.]) 1861-1861, 1861-07-20

penditure is raised in this manner, and the
assessments Of real and personal property
levied on valuations made under State au-
thority, form certain and convenient method
Of collection. If such valuations existed in
all the States, it would not be difficult. through
the assumption and payment By the several
States Of their several proportions Of the tax,
or through the cooperation of the State au-
thoritles III its collection, sor through Federal
agencies created for the purpose. but using
the State valuations to assess and collect the
levy for national purposes. 1t is the absence
OF such valuations in some Of the States, and
the uncertainty Of effective cooperation in all
which makes the employment Of an exten-
sive and complicated Federal machinery for
the collection Of direct taxes necessary, and
supplies the basis for the most serious obiec-
tion against that mode Of levying revenue -
1t has been objected, and not without appa-
rent reason, to a resort to direct taxes at this
time; that in consequence Of the disturbed
condition Of the country the apportionment
required by the Constitution cannot be made
The Secretary, however, adopts the opinion
that the constitutional requirement will be
satisfied, it Congress, in the act Of leyying
the tax, shall apportion it among the several
States il The required manner. The tax can
not become unconstitutional because it may
be difficult 81 temporarily impossible To col
lect It as apportioned if it were otherwise
the objection would be fatal to internal duties,
as well as to direct taxes, for in the present
condition of the country it is impossible,
whatever uniformity may be observed in the
law imposing such duties, to make them uni
form ia collection. Internal duties may be
collected more cheaply than direct taxes, by
fewer agents, and with less interference with
the finances Of the States They may also
be made to bear mainly upon articles Of lux
ury, and thus diminish, to a certain extent.
the burthen imposed BY duties on imports
upon the classes Of the people least able To
bear them. 1t has been already shown that
q light direct tax from which the Secretary
ventures to suggest very small properties may
be properly and advantageously exempted.
will produce the sum needed for revenue.
ia the judgment Of the Secretary the need
ed sum can also be obtained from moderate
charges On stills and distilled liquors, on ale
and beer, On tobacco, on bank notes, on spring
carriages, ~ silver ware and jeWelry, and on
legacies. If both sources Of revenue be re-
sorted to 70 the extent suggested, the amount
required from loan will be proportionatev di-
mlnlshel, and the basis Of the public credit
proportionately enlarged and strens thened.- -
Whether both these modes Of taxation be
resorted to under present emergencies, or on
y one Of them, the Secretary will but lily
perform his duty to Congress or the people.
# he omlts to urge the great importance, the
absolute necessity, indeed of such full proyi-
sion Of the annual revenue as will manifest
to the world fixed purpose to maintain in
violate the public faith BY the strictest fdcli-
ty TO all public engagements
It will not, perhaps, be thought out of
place if the Secretary suggest here that the
property Of those engaged in insurrection, or
in giving aid and comfort to the insurgents.
may properly be made to contribute to the
expenditures, made necessary BY their crimi-
nal conduct, As part Of the punishment
due to the guilt Of involving the nation il the
calamity ct civil war, aud thereby bringing
distress upon 81 many innocent citizens. Con
gress may justly provide for the forfeiture of
the whole or 4 part of the estates of offend
ers, and tor the payment Of its proceeds into
the public treasury Before discussing the
subject Of the proper provisions for ordinary
expenditures including interest On the public
debt, and proper amount for sinking fund
the Secretary respectfully asks the considera-
tion Of Congress for the question. whether
the current disbursements Of the government
may uot be diminished He ventures to sug-
gest that considerable saving may be judi
ciously affected, By reduction, for the time
at least, Of forty per centum upon salaries
paid by the Federal Government, in cases
where such reduction will not interfere with
the existing contracts; and that a further
saving, perhaps not less considerable, may BE-
effected BY the abolition Of the franking priv
ilege and reduction Of postal expenses. a
retrenchment in other directions will doubt
less suggest itself to the reflection of Congress.
and it is most respectfully recommended that
every retrenchment compatible with the rigor
and efficiency Of the public service be prompt
II and efectually made.
The Secretary has already said that, Oh the
suppostion that $50, 900 900 may be raised
BY taxation in the mode proposed, Or derived
from the sales Of the public lands and miscel-
laneous sources, it will still be necessary, in
order to meet the extraordinary demands of
the present crisis, to raise the sum Of $24O,
OOO, 900 BY loans a comparison Of the acts