, 1862-10-29
Ee cling Of The Chicago Man.
ufactQrers.
FURTHER DISCUSSIONS ON
THE TAX BILL,
Memorial to the Commissioner of
Internal Revenue.

Internal Revnnne
oA"o'
.....-
Another meeting Of the manufacturers ri
ro,,..a.. - -. y.
Imsaeo "as ne'a iaes evening At INC rooms OF
of +ba c,rnr,t++ea on1,,,.toa - ~. 80 :.
~ '"e ee1'seo appolulea " tne 1ast meeF
ing, which was published In the daily papers.
Thara ,raa 1.--o ,.4nua.. x.+or
- ~ ".s -. 81 a'.ee -. alo mua M ~
David Brs1lev of the firm Of First & Brad
ley, occupied the chair, and D. ID. Ford acted
"a secretarv.
.".~.s. a.. .>no,,,ax,, x,.,4.... ..o.o
lAe minutes OF Inc PREVIOUS 'neet4ug "oee
the committee appointed heretofore to report,
that committee, read the following compre-
hensive communication, prepared with great
care, With the intention OF transmitting 1t, II
adopted bv the meetfnp. tn Commissioner
Boutwell, for rep1y:
uonorab,c f:oo 1ontre1, % conn,s.,onsr -,
internal Revenue. Washington. b. G. W
sity; hs1d On 1hs s4ti inst:. Il vhieh II; Philip
A~~AN%E<ANA F@AN
pointed Committee to address yon on the SUB:
3ect o. the TX aWt paesed at the last session OF
congress, e IN So sr a. The SANG relates to the bus
tain Questions as tothe Interpretation Of the Law
snd stsst q its opeistioa e pastieaiss
Perhaps single intenogatory could be 80 famed
as 70 cover the main ground oi discussion among
~; nna tnat w Hay ne cleat1y nnnefstoo4. and
Rt me came Time 1ne su9ect oe placed IN different
Chn3104fAt1f1h
o. tne i9iioWlng Questions;
ARE ~ manuiactuleo arucles subject 10 an ad
na9e ,cI1 o @ ml tasf hashg y; oeen
PIE efate. OF 1rom materials which have scveral'y
sone tnfoaen one OF more PRIOR stages OF manu-
3aceutE ~ y. - pat substantially Inc eane question
IA M m A. Obliged TO Pay ne three per
u, Laa " tae g.oss am9ant o. Lnen saes. IRE
nnI ~ wv tsa r 81 1ae
hor pae1 @ ~ ~ q * -
We ore XXI nnoayc tSat te ~ anssass ~ +ba.,
questions involve Te1ahtv ~ cnns,ders&inns in
short. the princtplea on which taxation itseIf ia
rule Of internretine The law be ear1v tuai aoSted
and nnfform}y acSed on hy the Government
and Of ro les consco1ence' that The eame he
made penrra1r nnhiic N orer n te N,at n,aea ~
tha9 ie r1u ~ t n 1ns asst piaee:
arfive enfcrn-ise denrnia +hr 1ra1f.-e snI - tIaoS
tic ia5v hfca nf -, 1arpe n1nnn1tfan I'm ~ oHr
laborins population. may be fa1fy advised Of tie
onent effect 1tnnn their bnsinasa n1.e aoc
~ a., shat ~ -. ~ ~ a. aisus ses
without occasionfne disscs,ntsnt amnnr fhe neon1a
snd the defectS ~ ~ n1essrt is. - S pn
diecoreret1 and snred{iv Tonadfad h1 iasoi1e+;.a
action # seems IL he fhe vnnrrs1 imnraas}nns shst
both OF tha + foreeninG nncst'nns e4'd mnst sust
~ tho ,sW sta1Ge e,,e91 ~, ott' must e'as
tfvn answar or n otber srn-a q" +hst - e
eroc;ar o-4fcra .rarrfaat1~o1 aot4o' sa1t "a
the al yaioTem taq nnt.EiiSsta,dna TX Ia.ta 70
~. ~ ~ 4h,s3 orta. ~. lae 4ste
ttase a.sr "ha.A % a'u ~ nsVe peen
enH 40 :ftn 90 tho, horo rndo,Gcn. -. u
sa anu as ~ oiten ~ taSy nase unaslgone cnange
rom thc % Iaw Eatesial M to The condition Of mani
tisely simple to one Of more refined Or coinpli'
eaea ae,11nin1 sS;a C. +, .ha
Assanhng tnls 70 oe t1e tfue construction Of the
Hss !. LII n1I eaat u Mn1c4 Lne GoSe1nment WI ADOPT
,iss na tnsn ioow tnat IN gfeas variety OF cases
- fta., IL .nc hans sausss a9o oaiy SO
1T aNe!eu III iolm oI suos'ance as 70 ADAPT them
III ussn At11eiss q eoMptlca ea nanniactu5e VIII
Ds rn9jeeh 20 ooubie, lfeole anu even quadsnpte
3aass ~ Mna.1at ~ ,aAat!on.
Rly manqfaetures portable engines, sud obtains &
cn|1x on ,bat bns;hssa ne m !, hi l9
~ h. on .na. onstness: u eoasse ae IS Obliged
70 ouy materials inHnch an advanced e:ase Of man
glaetufc a. that taeir proper combination WIZ pro:
3r @ tne NJ II 1ol usf ne Gaye ne nonef OF
.ns+ ~ ~ ~ s;,,. 1as ~ tne M golasr ma
nttaeo,ore, ~ !o5 ~ 'ron,
To- :, T.; nst ne aee ana f Inc aattes an
I s ~ In'GGasc It Us sheet GGPpes r. from tns manu-
,5, NAV t ~ o nssu u ssG snG eoetea en-
slAc 4aay tnuS ny AoL uutllly eald 70 nave passed
thfouSh ious distinct stacz Of manufacture aud to
, 4n m ~ ~ ~ ~ e % uhe nna,ue! .! sepa'
,er " a1aat o,,,a ~ tae ae.a T. u sas
cn,'nrs,n.h. th,tG ~ X an5s ~ ~ ~ Fhus ~, ~ Ine
natr sr dnr, ~ II IL l. hmnf na1sv tne ooeE
ar,tno IT, H. ~ -
~ e,,, - I t,ao ani 1a lnS ou.e1 ~ Monla
tsnct ne =, Y 70 .wo
h.nn - tosa ~ ra .ms II uuu ~ eaIy +
=, ~ fE, ~ t " untl
Wd r. n nan tns az ~ .. .ne a ma aGn.ac
r1vy II ann9actme.a ~ III 0n ~ m:tef
,mst 1n a. n .1.as .T,fs T.. se1 taptat
1t,t uas u maScauaton o.
naf;,ion ~ ,ia;r ns1t "1' ~
h hn1s Ky t t.Moa ~ ei9:a
m,nce. OIL Iii Of which articles lax has % a1re1dy
letii levied, Arc they subjrct to 4 sscond Ia
when made into coat OF c.uaks
turer res;,eciiyelg Of wUocn cioth' cottnn IN eintn
hnftons rhread and whntsnre1 eise cnta-s IN,
the cumporftion Of a rarmeut. TayfnT MI thu
cII1,,nrs nncs rnyernmenr ievy tfc ta@ nrst ~
thc etparatc mate.ials. and Second an thc nsr. NJ
ment When made nr ia fhn fav cnrfined t. INA
Again s. 1s licensed nine f,ttcr Of 1as. wa.er or
o,hrfWirc lie huys ifs NM. xijch IL mannfsctnre,l
in 1ccea f nniform IeifrIh viii the fnresd nnt ~
either end and tie couplings istcd TO execute
Dart OF ouc Of these IIcces Of uins. AMI af
cnurse to cnt rhrcads m It Does In fherehv h..
come manufacturer of and nav q tar on ali tie
pine used: & - >''@1 f|'' . $'N> "AA "'A ''''
ccirrs IN order from a nor; nscEer NJ - alstenea
for packiug boxes. II INT to.ether thew aTs fonnd
tn br 1ntxu,ye11ent fof rransnoffntinn The nscE-
er thereiore drects The boards to be- cn, into fhr
nron.r ehane aud IN VARIED and he 1ec+ir..e md
nnnfr rhen, tn+n hives WhJrn n Tho nsrtfas ~ ~.
the tax or d., hoth nav distinct taYt e~'7
1 stiIl more importnnt instance Of the ann,,r..
tfon OF thc law il thi.. II mcrch mt ma ID
boiler maker Each has an equal stock Of eh set
irtn can disnuse OF his subject fn on1T a d,nl.
crs liccnse. and hia ncome tax witch resis in the
| rrruits OF hie General bustncss, + conyerts hi
| iron into boilers. Ehich are suhtect 10 the tar
Ennnnee neither nf the nartiet m derive anv net
nrt,ite frum 1heir huslneas. + viii hare naii fhe
Foyernment merely fyr bis dealers iiccnsc. where
~, on,,t tfbis nAsG Faiu rsf C.s. $50
ID ,nac,S1,as I'LL, ~ las a@eoi patcu.,
and ..s,j 4h.t,, 10y ~, a. a:s maaaiaGtnfed
fm the nat;,e ,he the c1nn. unaef :n+s
~, ~ 'ur ~, a.. ths Ha'nlaetusef paying
III i,S.nn, " eas eaen uaen1ne ne may make aud
=. ~ - - ~ au eA!osem !ax .o ns rated
irr3rd ~ T. tps ths LIMA. WIN ~ license
~ 1irn,ss ~ ~ ~ tne ta'nc o. tne machine less
t,nna5 90 ~ "lGu nus,stoaes May pig men
tha. o. e.aiSi1e .m instaae92 a5e Imp o.ted In
~ ~ ~ Snso &c sla.e q paIlal manaiacluee
ao sss sn. st'ta t2t use N 1nls canutry IN such
n, nsc ,r, srhiet ~ ~. sne anis1onc
nncs,;,,rs nn.Tt ;,a1,atto,t ~ or, ~
If rsrsn.s ~ ~. auu a.usttations
t3iIed hc fha n. ns aeoeamate.y at
9;icultles. Nor + it honed ,hat t,,sr efT,ris ,s
1hts regard II Of avail 70 any. b. sonuued to til.
!a.s ~ ~ ,1;l. soey neo Or 70 ,as
to !, rtcs.ut il ir Iheif os,nest wish tnat tn,'
lsw may be 20 .c.ustrut6. If p:resbIt ns IN " ri
equal ard exact Justice to aN-inj4ssice to nyu :
Aio. T. ~ they believe. the suggestions hrTs mad
tend TO pnint ont the principles On Which Al
SSa1 ABLE 10 taxa,tGn u plopsr5y /. bad tast
f.S wi.rrst ncrer ~ fn ,rha, ~ =" ~.