The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-11-08
EVANSVILLE, IND. SATURDAY MORNING,


and second, on the garment when made,
or is the tax confined to the latter only3
Again, D is licensed pipe filter, of
gas, water or otherwise. He buys his
pipe, which is manufactured N pieces of
uniform length, with the thread cut on
either end, and the couplings fitted. To
execute given order, he is obliged to
use fractional part of one of these
pieces of pipe, and, of course, to cut
threads on it. Does he thereby become
q manufacturer of, and pay tax on, all
the pipe used2
To take the case of licensed wood
worker. He receives an order from a
pork packer, at distance, fer packing
boxes. If put together they are found to
be inconvenient for transportation. The
packer, therefore, directs the boards to
be cut into the proper shape and for
warded, and he receives and puts them
into boxes. Which of the parties pays
the tax, or do both pay distinct tax?
A still more important instance of the
application of the law is this: E is o
merchant, and F is boiler maker. Each
has an equal stock of sheet iron. + can
dispose of his, subject only to dealers
license, and his income-tax, which rests
on the results of his general business. +
converts his iron into boilers, which are
subject to the tax Suppose neither of
the parties derive any net profits from
their business, Z will have paid the Gov
ernment merely for his dealers license,
whereas F will have paid three per cent.
on the gross amount of his capital stock.
In the case of the patented medicines,
large numbers are manufactured and
sold throughout the country under a
license from the patentee, the manufac-
turer paying given sum on each ma
chine he may make and sell. In such
cases, is the ad UalOren1 tax to be rated
at the entire cost of the machine, with
the license fee included, or is the value of
the machine, less the license fee, the ex-
tent of taxable interest?
Many articles, also, of which mill
stones may be mentioned as striking
instance, are imported in what may be
called state of partial manufacture, and
then fitted for use in this country. In
such cases an import duty is levied, as
on manufactured article. Does the
preparation of the milestone for use here
subject it to another tax?
Gu stions equally important and illus
trations of kindred character might be
indefinitely multiplied. The undersign-
ed, however, are actuated by no desire
to suggest doubts or to anticipate diff
culties. Nor, it is hoped, will their eff
forts in this regard, if of avail to any, be
confined to the particular locality to
which they belong, or to that class of per-
sons whom they now have the honor to
represent 1t is their earnest wish that
this law may be so construed if possible,
as to work equal and exact justice to all
injustice to none And if, as they be-
lieve, the suggestions here made tend to
point out the principles on which all
equitable taxation Of property is based,
that is, that the same thing should be
subject to but one tax, wheresoever or in
whatsoever hands it may be; and that
any additional tax levied on property, in
respect of further labor bestowed on or
in respect of it, should be confined to the
actual or presumed enhanced value of
the article in its new or changed condi-
ton, then they will have done something,
however little, to point out its operation
to those whose duty it is to administer it,
and something also will possibly have been
done to show its defects to those whose
province it is to correct it. The under
signed are not unmindful that sugges-
tons are here made and considerations
submitted which might with more pro
priety be made the subject of memo
rial to the proper legislative authorities
but on matter of such vast and far
reaching Importance as national taxa
ton, the chief pillar of support to al
governments-ando of ours, in the present
crisis, the very corner stone-we deem.
ed the observations we have thus briefly
made neither incompatible with our du
ties as patriotic citizens, nor inconsist
ent with our uniform determination to
yield cheerful and ready acquiescence
to the full enforcement of the laws.
I. W. BAxTEB,
EDWARD ELY, Committee.
P. W. GATES,
CHICAGO, Oct 2S, 1862
On motion of Mr.. Baxter, the subjoin
ed Resolution was adopted:
Resolred, "That we respectfully re
: quest the newspapers of the Northwes
to insert in their columns copy of the
above letter addressed to Commissioner
Boutwell, on the subject of the United
States Tax Law"
We trust that the Importance of thu
subject will induce you to accede to oul
request Yours respectfully,
W. 7. BAXTER,
EnWARn EIY f,Om tfna
P. W. GATES,
: REGULAR PACKETS.