Cleveland morning leader. [volume] (Cleveland [Ohio]) 1854-1865, 1862-03-11


Nears fortunate in securing an advance
oop5 81 the nBin to provide internal reve-
nue., o support the government, and pay in
tersat on the public debt, reported by Mr..
Stevens nom the Committee on Ways and
Means, ana referred to the Committee of the
Whole. Our special Washington dispatches
have already given the principal features of
the hsll, With the tax which it imposes upon
manufactured articles. A long list of these
: vas given in yesterdays special Dispatch
The bill entire is ponderous document hn-
Tag ons hundred and fifteen pages. Wsgive
below some Of its provisions which have not
already been given 70 our readers
An Office is created in the Treasury De-
partment called the Commissioner of Internal
Revenue, with a salary of 81, ,OoO, who shall
prepare all instructions relative to the col
lection Of duties taxes, Sc. The President
8 sAuthoriEsd to divide the States and Terri
tories into collection districts, each to have
a assessor and collector, who may appoint
assistant assessors. The collector shall give
bonds for the faithful discharge of bis duty,
aud may appoint deputies. All persons lia-
be % any duty or tax shall, BY the hrst Of
Nay Of each year, make return 70 the as
ssasor Of all their goods liable to tax. If they
do not make such return the assessor shall
make ont the list. Any person making a
fraudulent return shall be fined not exceed
ing $500, with costs. The tax lists having
bssn made out BY the assesso-, notice shall
Be given where they may be examined and
errors corrected. The assessors shall be paid
81 per day when making the arrangements
and giving instructions to the assistant as
y Sss0Ess 50 per day when hearing appeals and
dsisrmining upon errors, and 81 for every
hundred persons contained in the tax list
Assistant assessors shall be paid 50 per day,
and ten cents per mile travelled in the dis
charge Of their duties. Each collector in re-
oeiving the tax list from the assessors, shall
advertise that the taxes and duties have be-
come dus, and stats the places ct which they
viii be received. If taxable psrsoss do not
attend, as uOtifsd, the collector shall apply
% them Rithin twenty days, and II they do
not pay within ten days thereafter, their
goods shall be sold for the payment Of the
taxes, exemPting from such sale tools or inn
Plemsnis Of any trade or profession, beasts OF
the plough necessary to the cultivation Of
land, arms, or household furniture or apparel
asCassary ior the use Of family.
Here follows long series Of instructions
sbths msthOdlof collecting the taxes, and
Of selling lands or goods upon which the
taxes have not been paid.
m kaay diStillsEy, OF still, or other building
nssd for any purpose requiring = license un-
- ldsT his act and where license has been
granted, shall be burnt OF Otherwise destroy.
q % that it shall not be in use for six months
Of the time for which q license has been
granted, one-half the license duty shall be
rsPAid, provided there was no fraudulent in
tens In the burning. Any person hindering
q ohsfrueting the assessor or collector shall
Be fined fTs hundred dollars. Collectors
shall be allowed for compensation four per
cent upon the hrst 500, 900, one per cant
upon the second $l0e, 900, and one-haf Of
enc Per cent upon all sums above this
anount provided that in no case shall the
commission exceed $1,000.
should any Of the people Of any State or
the District Of Columbia, be In rebellion to
the United States when this act goes into ef-
feet the President is authorized to execute
this act in such localities as soon as the gov
eminent Of the United States is re-estabIished
therein, and 70 collect the sums which would
have been due at any previous time, with
Interest ct per cent from the time when
dus.
The tax upon all kinds Of luEurieS and az
deles here follows, the substance Of which
has been given in our dispatches, making it
Useless to repeat them here. Gold watches
are taxed 81, 90, silver ones 80 cents piano.
fortes S4,Oo; billiard tables $500; car
riases from 81, 90 to $40. All incomes sz-
= 0ssding $500, are 70 be taxed > per cent. on
The excess over that amount payable on the
Soth Of June. This is to apply to all persons in
the service Of the United States, as well as
Others.
The act Is TsrT thorough and conprehen-
Give, and viii probably pass.
The Capture Of Lsesbarg.
Ihe OCCUPATION Of I,eegburg br thu Fade