The New York herald., 1862-09-14
The New Tax Laws.

The new tax laws which have been pas I'd
by Congress are very impelfectly under
stood, and this confusion is increased by
the delay which has taken place in the ap-
pointment Of the officers to carry the ex-
else tax into effect. AS matter of fact, il is
in operation now, and the assessors and col
lectors, when they commence their levy, will
date it in from the 2lst day Of July, 1862, with
certain exceptions noted further on. The
system Of taxation is divided into two branches,
known as the .'excise tax and the "dircct
tax" The latter increases the duty on certain
articles of import-teas, coffees, sugars, spices,
&c.-and also imposes tax Of twenty millions
Of dollars on all the States to he levied upon
the real estate, improvements and dwelling
houses within each State; but it is provided
that any State can assume its quota of this
twenty millions, and, if so, an allowance OF fiG
teen per cent is made to the State, being about
the sum it would cost the government to collect
it, 1t was subsequently provided in the Excise
Tax law that the further collection Of any sums
from the States, after the payment of the twenty
millions. should he suspended until the 1st of
April, 1865. The quota of the State of New
York is S2,603,9lS IS, which will be levied
through the usual State officers.
The Excise Tax law is that which will be
felt most sensibly by the public 1t is novel
spectacle in this country to see the taxgathcrer
going about; but it is one the people will
cbeerfully acquicsce in If they can only feel as
'sred that the money thus raised will be
properly and effectually exp ended for the
preservation of the government The amount
e taxation will not be as large as that in Great
Britain, while the ability Of the people to pay
il is far gro r. Nor is this debt created by
any IDIOT ate policy as to balance of power,
e, . as eau, ed the English debt, or to pay enor-
ilous salaries and pensions to al sristocracy
who drcn the life blood OF the people. IL is
an expense forced on us to maintain our free
dom, our government and our nationality: and
the man who docs not bear the burden cheer
fully i neither good citizen nor patriot. We
believe, notwithstanding the malignant prophe-
cies OF the English press. that the United States
will present another grand example to the
world Of its patriotism by the cheerful manner
in which its people will bear the load which
has been forced upon them. Already have they
spontaneously poured out their lives and trea-
sure in defence of all they hold most dear, and
when Congress systematizcd these offerings. by
the passage Of the Internal Revenue law. it only
gave force and effect to the vehement demand
Of tie public at large. so far, thank God, we
have sustained the government ourselves. with
out either appeal TO or assistance from abroad.
Nay. IN the face Of the most cruel ta,nts and
the most BLACKBOARD outpourings of the Eng
lish press. And that same spirit which has car
licd MS so far will enable us proudly to con.
tinuc the battle. self-reliant. as free people
should be, and liberal a. prosperous people
can well afford to he. In this conflict it is
the uprising Of the country in defence of
| its own integrity aud nationality. and the
world will yet LOOK on with admiration at
| the spectacle of people voluntarily making
every sacrifice 10 preserve their Institutions and
| their laws and being always in advance Of their
government in their willingness to sustain it,
The Excise law went into effect OH the 2lst
OF July last. but is not uniform in its provisions
| rs TO the time when the several taxes shall
| commence and date from. No ono can read the
law as Il stands without being struck by the
very careless and imperfect manner in which
grca, portion Of II is drawn up. 1t will re.
| quirc. doubtless. very considerable amend
ment. a.. in iis present shape. il is scarcely in
| tellgibc In some OF il provisions. Much will
| therefore depend upon the intelligence of the
officer whose duty il is TO carry il out. The
stamp duties do not commence until the lst
day OF October. The provision regarding
| licenses did not go into effect until the lst of
August: but the licenses for carriages, yachts,
billiard tables and plate datr from the lst day
! Of May last The duties on incomes are not
| due and payable until the Let day Of May,
! Is6g and in each year thereafter until and in
| cluding The year 1866. the income to be COM
puted for the year ending the 3lst OF December
prryious and TO he rated ON all incomes over
| $500.
The provisions regarding the collection of the
| taws are very stringent, the collectors being
authorized to dislfain the property OF the de-
Iiu.iI.nt. with the exception Of the tools or i'm
plemenis at trade or profession, one COW.
| arms aud provisions and household furniture
kept Tor u-e and apparel necessary for a
family. Where property l. not divisiblc, il IL
T, 10 be sold in bulk. aud shc balance, after pay
| ing taxes. penalty and costs, is 10 he returned
10 the owner. though the rights Of third per-
! sons are not TO be affected. Where lands are
sold the owners may redeem within one year
| ny paying the purchaser the amount hc paid,