The New York herald., 1862-01-20

'paoly and without serious detrment 10 domestc nte
rests, raise from produce and manufactures an
amount at least equal to the excise duties collected in
that country nfty-seven years ago9 We likely
70 have an import trade of 5000 900 00O-more
than fifty millions above the amount out Of which
England raised her seventy million dollars Of rove-
nue. and yet the Secretary Of the Treasury, in his
late report, does not dare to hope for more than
$45 00O. 900 from customs. II tariff enacted
adequate to producing $75 the burthen upon each
Individual OF our population would be but little moro
than half the corresponding mpost in Great Britain
the period in question. Hcr customs averaged
S. SO per head ours the basis suggested would be
but 50 81.
PROPERTY AND INCOME TAX.
England has always placed great reliance on the pro-
psrty and income tax. This mposs has been sore
place with the Bull family but it has nevertheless proved
favorte resort with hardup chancellors During the
eleven years under comparison the tax raised $50
000 1t Is in its nature cvy both capital and reve-
and has certainly the of laying tho
burthen on those most competent bear IT, Tho general
form Of the tax has been year to year
almost without change, whilo the scale Of charges has
varied according to the necessities OF the times. The
following statement shows the valuo Of the interest as
sessed under each schedule of this tax -
AMOUNT OF PROPERTY AND INCOME ASSESSED IN 1850.
Schedule A-Lands, houses mines, quaFres,
60, In respect OF property. f94, 800 900
Schedule B-Lands, houses, &C., in respect Of
Schedule c-Dvidonds from public stocks, '''''O
Schedule D.prcts derived from trades, &C. 5SsoSooo
schedule E-Salaries and emoluments Of per-
sons IN pubic on1ces. s................ IL 100 900
Total. x2ao, 200 900
Ono hundred and thirty.fve millions sterling
Of this aggregate consists of income, in one
q form or another, and the remainder may be
considered as property Now, although this tax
has the misfortune Of telling the payor plainly how
much taxation he is paying yet it certainly has,
chan any other impost tho recommendation of levying
Z on all according TO their Tho United Statos
ahoud be in every way better able bear tax on in
comes than Great Britain. Profits in trade are much
higher here than there, and could therefore, better
AFFORD to be taxed The fact that tho OF interest on
money in New York s nearly double that in London
proves that money capable Of earning hers twice as
much profit From . similar cause, our dividends on
public stocks are generally much higher than In England
Salaries excepting those Of public officers, fully fifty
Per cont higher in this country and house rents in
similar proportion dearer. From these considerations
Il Is clear there must be aggregate Of in
come in the loyal States that will be able to sustain
liberal taxation. In 1856 England raised from hor income
tax $50 o0 although the pressure her resources
not a all comparable to that imposed on us by
the rebellion With this evidence before U.S. how Is IL to
seventyeve million dollars by an income tax, It may
well Be questioned whether tho bin passed at the spec
session. imposing throe per cent on all incomes above
$780, s not measure too trains IN face Of the great
difficulties that beset the treasury Had the act gone
shc extent Of I've per cont duty al incomes above
the Amit specified from whatever source derived, Il
might be safely relied upon for producing y or sixty
millions instead OF the paltry twenty million dollars an
tioipased In Mr. Chase's report.
u~l. TAXATION IN FRANCE. .a
The cost Of government in France fully equal TO that
of England. Considering that the amount Of govern.
nenlal expenditure ID but little more than In Great
Britain; whe there nearly ton millions OF popu
aion to contribute tho revenue would appear that the
lsoa burthens Of France proportionately lighter
thsn those Of England. The chief confederation how
ever, is the resources Of each country for raising
revenue, In which respect England u tho superior,
hsr expenditure being less in proportion to hor wealth
than that Of France In 1859 the total revenue OF
France was 900 0oof about $365 900 o00 This
distributed among population OF nearly forty Millions
gives about nine dollars per capita Tho produce Of the
country from crops, manufactures and mines was,
during the year. about 81 800 000 fortysix
dollars per head Of the population. appears therefore,
that nine dollars out Of every forty x produced In the
country is in way another, contributed to the
support Of INC government. Tho chief reliance Of tho
posts are direct and Indirect.
DIRECT TAus.
Tho direct taxes are follows:-
l. The C6ntribion Foncere.-This Is land and house
tax under which all lands and tenenents assessed in
proportion to their net revenue.
The Contribution Personellc es Mobiliere-This
cludes frst species Of poll tax rated at three days
labor and estimated in cash value at from ten to thirty
sous per day is levied all males above eighteen
years Of ago The Ccnkibution Mobiiioe house tax,
falling on all rents from 200f. to 2,500
3. Tar ON Windows, Shut Doors and Gatepays.-This
IFS regulated by tariff which adjusts the tax with Al
the nicely Of distinction peculiar to French finance
Dros de Patepse consists in the imposure Of
license duty certain trades and professions and
duty mines. Tho nrst step toward commencing bust
ness establishing profession in France must be tho
purchase Of an imperial license his tax does not fall
heavily individuals, but raises considerable
Tho merchant pays from forty francs to ave hundred
for his license besides ton per cent the Of
his dwelling house. Tho duty Is regulated BY
the extent Of tho surface and the value Of their pro-
, duco.
INDIRECT TAXES.
The indirect taxes consist principally Of duties arti
ces Of consumption stamp dutics registration duties
duties carriages canals and fcrryboas on gold and
silver plate, tobacco and gunpowder. The ocroi
lis custom duty levied all articles entering large
towns, oue-teuth Of which goes to the government
and tho rest for local purposes The droin rsnis
eexcisc duties levied wne brandy, cider perry
and mead. Retailers Of liquors required pay ALI
Of from six francs TO twenty francs year Private
carriages pay from forty francs hundred and ty
francs The roit de timbre stamp duty applies 10
receipts for money, bills Of exchange, handbis, news
papers, payblls, cards Of admission TO public places
and to paper used for civil and judicial ac An mpor.
raised in 1854 was 80 900 ooOf The taxes, dirsc, and
indirect usually raise fourafhs Of the whole revenue
In 1864 the direct raised, francs All 900 900
In 1854 the indirect taxes raisod.... e47 600 900
Total taxation, francs ..........1,2s Ass ,ooo. 600
The following statement shows In what proportion each
department Of contributed TO the imperial
fsury In 1885,