New-York daily tribune., 1861-07-07

ordinary expendtres for tie payment of the interest
aud for the reduction Of the pubic debt ana tna tney
will moreover be establishing national deot on sure
foundations, will contribute in no neonsldersoie Ge
gree to that revival Of trade and industry when oy
It's heallhful reaction viii in turn essentially promote
the Increase and security of revenue II sources ci
revenue most promptly to be made avaihloe, n'ss 70
sought doubtless, in the articles nOn-eXemps HVm
duty or but lightly taxed. Nearly all these aric'es
have heretofore contributed in a full measure
10 the rational income. IL was only when the
debis contracted in former wars for the es-
tablshment OF our national Independence, or the
yindication of our national rights, mad beeh
fully paid, and the revenue had increased largely
beyoDd any legitimate Of the Government, tuat l.
thought proper to remove the dnties on s'pls y,
them and largely reduce the duties on others that
intelligent patriotism which cheerully sustained the
former charges will even cheerny sustain those
made necessary for the preservation OF our naona
Union and the /ainfenance OF the sovereignty o tne
people OF the articles now lightly taxed sugar, ana
of those wholly exempt from duty, tea ana eonee are
the most important.
The Secretary most respectfully proposes to Congress
that duty Of q cents per pound be hid on brown
sugar, of 3 cents per pound on elayed sugar, OF
cents per pound on loaf and other refined sugars,
of q cents per pound on the sirup Of sugarcane Of
cents per pound on candy; of cents per gallon on
molasses, and of cents per gallon on sour noasses
md il is also proposed that duty of per pound
be imposed on coffee Is per pound black tea,
and 20 cents per pound green tea From these du-
ties il is estimated that additional revenue of not
less than s2O,0OO,OCO annually may be raised, while
the burden of ths upon our own people will
be to some considerable degree mitgated by partcpa-
ton the part Of foreign producers Without gong
here into other details of less importance, the Seere-
tary thinks it proper to add LII general, that
from the proposed duties articles nOn-exempt and
from changed duties on articles either lightly
burdened or 80 heavily taxed that the tax amounts to
a prohibition, further increase Of revenue to the
amount OF g. coo COO may be antcpated and that the
improving condition Of trade andsindnstry warrant
that IA
the present tariff not affected by the proposed changes
will not fall short of S30,OOO 900. lie estimates,
therefore, the total revenue from imposis during
the present year $J COO OOO TO which may be added
the sum of $3,0OO0OO, to be derived from the
sales of the public lands and miscellaneous sources,
making the total revenue for the year $6O,COO,CW
While therefore, there is every reason to believe tat
under modified tariff, when the prosperity OF the
country shall be fully restored annual revenue OF
not less than $50 600 and probably more may be
realized il will be necessary III order TO sustain folly
the public credit, to provide for raising the sum of
s2O0O OO0 for tie current year. at least, by direct
taxes or from internal duties eXcises from both
The Constitution requires that the former be appor-
toned among the States, 10 tie ratio OF the
Federal population the latter need cDly be uniformed
throughout the United States. The taxes real
estate, and, perhaps, the general taxes personal
property must therefore be aprorioned. Taxes on
distilled liquors bank notes, and similar descrp-
tions Of property must not be higher in State than
the taxer on the same articles in another State.
COnrese the determination of the question whether
the esort shall be made direct taxes internal
duties both, for the supply Of the probable deficiency
Of that portion Of the public resources which, upon
he principles already explained must be furnished by
taxntion.
The value Of the real and personal property Of the
people of the United States according 20 the census OF
is66 ia SIC Ice 92 l6, or emitting fractions, OF Fix
teen thousand millions Of dollars.
Tie value Of real property is estimated at SLIT
C53 $751; and the value Of peuons property at 1880,
SO23j. The proportion of the property Of both de-
scpons in the United States, excluding those at pres
ent under insurrectiOn, IL sl09OO 75S,OU9 OF which
sum AZ go $50 COS represents according TO the best
estimates the value Of the real and $310 227 iOl tie
value Of the personal property. rate OF oGe-eigbth
Of one per cent ad vaorem the whce real and per-
soual property Of the country would produce sun OF
s05s 6t7 rate Of oneifth Of one Ter cent on the
rn ard per unnl property Of the States not under n
surre,on would produce the sum of S2l 5000 anda
te Of Of per cent on the real property
alone in these States would produce So9l $50 either
snm being largely in excess OF the amount required.
In some Of the States tue revenue Tor all purposes OF
State county and municipal expenditure II raised IN
this tonnner and the assessments OF real and personal
proerty levied valuations msde under State author
Nv iorIn certain and convenient method 0 coecicn
II such valuations existed In all the S'ates " Weaid
moi be difficult through the assumption and payment
by the several States Of their several proportions Of
TIC tax. or through the coolerp.iOn Of the State
auhortes in its collection, OF through Federal agencies
created for the purpose but using tue State valuations
TO as,ss and collect the levy for national purposes.
N ia the absensa Of such valustons IL some Of the
States and tine uncertainty OF effective cooperation in
all which makes the employment OF an extensive aud
oonpIicatod Federal machinery for the collection OF
direct axes ry and supplies the basls Tor the
most serious objection against that mode Of collecting
revenue. lt has been objected, and not without up
parent reason TO resoH TO direct taxes at this ure
that in consequence Of The disturbed eondl OF the
country, the appOrionment red Dy tine CONSTITUTION
cannot be made.
Tie Secretary however adopts the opinion that the
Constitutional requirement will be satisfied II Congress,
in the act evyng the tax, shai apporon y among the
several States in the required manner. The tax can
not become unconstitutional because 1t may be deh-
cient or even temporarily impossible to collect II as
apportioDed: ii il otherwise the objection would
be fatal to internal duties well as 70 direct taHes
for In the present condition Of the country it ia inpos
.ible Whatever uniformity may be observed III the
law imposing such duties, to make them uniform III col
lection
5ireot taxes bv fewer agents. and with less inter-
ference with the finances of the States They may
,o lie made TO bear mainly upon articles OF luxury,
and thus diminish, TO certain extent 'ne ouroe In, IN
posed by duties imports upon the classes OF the
neope least able TO bear then III Las Deen already
shown that light direct tax, from when ihe oecIe-
try ventures 10 suggest very small properties may DO
properly and advanihgeously eAemP'eu, "hi pi0u"00
the sum needed for revenue
In the Judgment Of the Secretary the needed sum
NAV so be obtained from moderate charges on stills
ana distilled liquo on ale and beer on tobacco on
bank notes, on spring carriages, on silver ware anu
;eyyelrv and on legaces Ii both OF revenue
be resorted to to the extent suggested tho amount re-
ol,red from loans will be propOrtionatey diminished,
and the basis of the public credit proportionatey EN-
Urged and strengthened. Whether ootn THESE moaes
Of Taxation be resorted 10 under present emergencies
or only one OF tben the Secretary will but NY per-
form 6s duty to Congress the people he omlls to
urge tie great importance the absolute necessity M
deed Of such full provision OF the annual revenue as
90 ,La .vo,d "A fixed TO maintain