The New York herald., 1862-04-08

The Tax Bill, as Amended ~ tho House.
We publish this morning q carefully pre-
pared compilation of the Tax bill, as it has
been amended in Committee of the Whole and
presented to the House Of Representatives.
Inc names Of the articles taxed, with the rates
OF taxation as they now stand will be found in
their proper alphabetical order. This arrange
ment will be found highly useful and conve-
nient by all, as the article in which each per-
son is interested can be found at glance.
Since the bill was first presented to tho
House OF Representatives by the Committee Of
Ways and Means each section has been con-
sidered seriatim, and nearly every section has
been amended in some particular The mode
Of collection remains the same as at first pro-
posed; each State and Territory, and the Dis
trict of Columbia are to be divided into dis
tricts; over each district the President Is to
appoint Collector and Assessor, each of whom
il authorized to appoint the necessary number
of assistants. The regulations for the govern
ment of these officers in the discharge Of their
duties have not been materially altered.
The principle on which the bill has been
framed Is that of taxation on manufactures,
articles in crude state or condition being
originally taxed in only one or two instances.
The Committee of Ways and Means adopted
this system, believing that by taxing articles in
accordance with it the revenue which it is de-
sired to raise will be derived in more squita-
BILE manner than by any other plan, inasmuch
as every person is compelled to use manufac-
tured articles both for clothing and for food.
About the only exception made in the bill, -
it stood at frst to this general rule of taxation
was in the case Of unmanufactured tobacco,
which was taxed. This tax has now, however,
been stricken off,
The rates of taxation are both specific and
ad valorem, it being deemed advisable to i'm
pose the one tax on some articles in preference
to the other. Since the bill has been under con-
sderation in Committee of the Whole many Of
the specific have been changed into ad valorem
rates. Thus it will be seen, by reference to
the compilation, that hats, caps and bonnets,
hoop skirts, &C., are required to pay an I'd
valorem duty Of three per cent, instead Of pay
ing by the dozen. As general thing the taxes
have been diminished. An important amend
ment has been made in the rate of taxation on
coal gas Instead of a uniform tax of ftwenty ave
cents per thousand cubic feet, the tax is gradua-
ted according to the amount manufactured. Tho
effect of this change will be to render the tax
imposed less oppressive on residents of towns
and cities in which small quantity is con-
sumed than on those residing in the larger
Cities as the tax increases with the amount OF
gas manufactured. New York, therefore, be-
cause she is large city, is to be taxed for her
size.
The section of the bill relating to msnufsc-
lures has been amended, 80 that when manu-
featured articles are removed and sold at any
other place than the place of manufacture tho
freight charges, commission and expenses Of
sale, actually paid, are to be deducted from the
gross amount Of sales and the duty assessed
on the net amount after the deduction. Notice
has been taken of the fact that the wording Of
sufficiently explicit, and it has been provided
that many articles which have been partially
manufactured, and which are Intended for use
in the manufacture of some other article shall
not be taxed a. manufactures. Thus pig iron,
cloth which is sold for the purposes of dyeing,
printing or bleaching, or to be finished in any
other manner, and thread or yarn, manufac-
tured and sold for knitted fabrics or for weav-
ing, when the spinning and weaving are carried
on separately, are not to be taxed as manufac-
lures.
In estimating tho income tax the net only Of
gains, profits or incomes is to be considered;
personal or family expenses, however, are not
to be deducted in ascertaining the net income.
The stamp duties imposed on manifests, bills
Of lading and passage tickets are not meant to
apply to vessels engaged in plying between
ports of our own country and those of British
North America.
The schedule Of articles usually called "pa-
tent medicines" has been stricken from the
bill and more comprehensive clause inserted
in its place Persons interested in these arti-
cles WILL in most cases, find the articles, the
duty on which they desire to know, inserted in
their proper places in the compilation The
tax on these medicines, &C., has been much re-
duced.
FREMONT AND THE WESTERN WAR CLAIMS
Commission public has been treated to