The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1862-05-02
Tn. PHILOSOPHY or Taxation.

i
ferienoe has made the discovery Of general
principle which may be considered az an
axiom in tho philosophy Of taxation. 1t Is,
that the smaller the number of objects taxed
so much the better, both for revenue to the
| government and ease to the people There are
many advantages gained by acting upon this
principle, one Of the chief Of which is that it
saves great expense in the collection. Another
Is, that large revenue may be raised without
odous and oppressive interference with indi-
| vidual and domestic privacy In conformity
with this rule, England has Of late years abol-
ished an infinite number of small and oppress-
I've taxes, and confines herself to few simple
objects of direct taxation. Her greatest reve-
| nue. is derived from taxes few in number, such
as the income tax, that on spirituous liquors,
tobacco and salt France follows q similar
policy.
Our Congress- not needing the admonitions
Of experience, has begun at the wrong end,
and has acted upon the plan Of q small tax
upon an infinite variety Of articles. This is
radically wrong. Much the better policy is
to tax q few articles heavily, such AS tobacco
and whiskey, and to derive the chief revenue
from them, rather than to plague and torment
| the people with an endless number Of small
taxes, imposed upon great number of petty
| articles, such as watches, umbrellas, and SO
forth. 1t is deluson to suppose that such =
system would be less Onerous TO- and better
| received by the public, than heavy taxation
upon few articles. Not only will this method
Of taxation subject every family to . most
odious system Of espionage and inquisition, but
1t would turn out to be very unproductive. SO
large a force Of taxgatherers would be required
as to swallow up tho greater portion Of the
expected revenue in the expenses Of collection.
II is she old method, which has been tried in
several countries in Europe and found want
ing. It Is also extremely obnoxious and dis
agreeable to the people generally.
England is at this day more highly taxed
than she was fifty years ago; but, from the i'm
proved system now adopted there is not half a.
much discomfort heard in that country as for
merly used to be the case, when hats watches,
window lights and other small matters we're
made % pay taxes. In many Of such small
things it was found that the produce Of the tax
was no more than barely sufficient TO pay for
the collection. Congress, II seems, has listened
too easily TO the piteeus complaints Of iudiyi-
duals interested in special articles Of trade,
and under the pressure Of their reclamations
has resorted 70 the erroneous philosophy of =
vast and multifarious system of taxation.
Thus for example, in the case Of tobacco, a
! commodity which might be made to pay at
least a fourth or fifth OF the whole sum re-
qlired to be raised, Congress has fixed the
maximum amount Of the tax at about ten cents
per pound.
Now, according to the true law OF tho phif0.
s0phy Of taxation, shis is all wrong. Instead
Of 80 small an amount on tobacco, with taxes
OF a still smaller amount on an initiate variety
Of other matters, il would be more profitable
| to the Treasury. and less burthsnsome to the
people, to wipe ont one-half or more Of all this
| petty taxation. and tax tobacco, say forty cents
| per pound which would produce at once re-
venue Of sixty millions of dollars. This is the
true policy.
| Can anything be more absurd than to expect
to raise q revenue by taxes upon brooms.
wooden pals, churns, straw hats, watches. bon
nets. mems hats and Gaps. hoop skirts, ready
made clothes, pins, umbrellas, parasols, wooden
clocks, nails, wire, shoe backing. stockings,
shingles shoe lasts, shovel handles. yachts
pianos, silver spoons, 6c., &c, &c
All this is absurd, and il it were not highly
dangerous experiment il would be perfectly
| ridiculous. Such a system-so petty, so paltry.
50 mean-would insame the minds. Of the most it
| patriotic moss Uaondevoted men. II would
expose our homes aud iresides 70 the most obi
ous and vexatioVs intrusions aud iuquisito
| rial examinations. Ii would be intderable;
nay it would be enough to raise another
rebellion and another civil war ct formi-
dabe character. Surely the genius Of folly,
madness aud stupidity dictated such system.
II is altogether opposed to the true philosophy
Of taxation, and TO the plsinest dictates Of p,u
denes and common sense.
! such n,iV,te taxation is easily levied indi-
rectly by the VARIOUS custom houses on impor.
tations; for then the articles are all brought TO-
gether under the eye Of the collector, and the
public i. NOS tormented, a few importers paying
all the duties. But il will never do - create
an army Of internal collectors 10 hunt up all
I these little articles in the dwellings Of the
| people. and then collect tax upon each one
II is not only absurd. but impracticsble. Il
would seem AZ n the bill, a. it thus stands, has
| been concocted BY some custom house officers
according 10 the customs system. But II will
never do for system Of direct taxation. We
repeat, il is opposed TO tried experience. and is
contrary to every sound principle OF the phi
losophy OF taxation.
Il
/ A GEyKR.L BANERrpT Laws since the bill
reported to the House of Representatives by
| Mr. Conhlius wa laid upon the table. thus vir-
/ tually disposing OF il for tue present session
petitions hsv. been daily pouring III from ell