Daily national Republican. [volume] (Washington, D.C.) 1862-1866, 1863-01-20


csso. ,prtructi6us and advice OF SIogal ehat.
acter shonld Sc given 20 assossore and eol4 }
lcctors. Il is also 10 be anticipated that In
numerous cases taxes viii be paid under pro
| tosti sulla will be commenced against COLES
1 tors, and some provision should be made Tor
Furnishing these ofilclals with legal advice ul1d
assistance. Il will likewise DO necuesary Tor
collectors 10 institute legal proeeoalngs against
dolinauOnts under, aud violations OF tho law.
Thus far, the law has not only notbcen resisted;
| but these officers have been accepted and vel .
coined, and tho experience Of the country lIi71
| taes the statement that the measure In plan
4 and detail, was framed with high degree o.
wisdom. In many triaing partieulars me law
will require amendmentsi but In this commune :
cation desire TO call attention 10 those dofocts
only which deem most importantin oharaos
tof.s ~
Il became necessary, very early, 20 cstabllqh
a rule or test by which TO decide, In given case,
whether a particular article or product wac
or was not manufacture under tho laWi and,
| consequently, subject 10 or exempt from taxa
ton. As'tho law Itself was framed with direct
reference TO manufactures and tho sale OF man
| ufactured goods, saw no way open for the sat-
| lsfactory settlement Of such questions except
10 appeal TO the usages OF business mon. Hence
| have decided that any article made by hand
or machinery, and known TO commerce az an
article of traffic, and not exempt under the law,
must DO regarded ne manufacture, and sub
iect to taxation as such. IL was, OF course,
we'll understood by Congress, that many manu-
features which arc complete in themselves, and
articles well known TO commerce, are yet the
materials out of which other manufactures are
produced. II must also have been understood
by Congress-, that, under any possible construc-
ton Of the law, the same articles or materials
would DO taxed two or more times In different
manufactures. BY tho express provisions Of
the law, raw cotton was subject 10 tax OF
half a cent per pound, and cotton goods man.
ufaetured were subject, generally, 70 a tax Of
three per cent. adj Vdlorcm. Leather is subject
TO a specific tax, and all manufactures OF leather
arc also subject 10 three-per-eent. adj pdioran
tax. --. .. -
, BY the construction which have been called
necessarily TO give 10 the law, some articles arc
taxed three and even four times. In most
cases the several taxes are levied upon articles
which are consumed chiefly or altogether with
In the limits Of the United Statesj and II tho
tax be uniform upon all producers and mann
facturers, the only effect 10 TO Increase the coat
Of the article 10 the consumer.
am not aware that the tax will be so great
| In any case as TO materially diminish consump-
ton. II is not, however, TO DO overlooked that
=. this subject Of taxation tends TO aggregate
, business In the hands OF men who are able 10
carry on the processes of manufacturing an ar
!, tlclo in all its stages. .E
Il would be manlfestly unjust to allow an
, individual to manufacture leather, and from
the leather manufacture shoes, paying duty
, only on the last product. Tho law provides
that whenever a manufacture ID removed for
/, consumption tho manufacturer Is liable 10 pay
the tax on tho article so removed. Under this
provision of law should feel bound 10 hold
4 that manufacturer of leather and Of shoes
! would be liable 10 taxation upon the leather
/ whenever II was removed for consumption or
T manufacture. ....
Tho legality Of such a ruling is not FREQ from
4 doubt, and l therefore respectfully suggest
r such an alteration of the law as TO provide that
= whenever manufacturer shall use, or shall
remove for consumption or use, any articles,
goods, wares, or merchandise, which II re-
A moved for sale would be liable TO taxation as
manufactures, he shall be assessed upon the
i saaoble value Of the articles, goods, wares, or
4 merchandise, so used, or so removed for con-
4 sumption or use. In the absence of legislation
: upon this point, and of authority under the
law for the ruling just Indicated, II would be
4 impossible that the existing divisions and sub
divisions of labor in mechanical and manu-
, featuring pursuits should longer continue. A
: change In this particular would not only be
1 disastrous to large number Of mechanics and
manufacturers, but would. essentially and per-
= niciously affect the prosperity Of the country.
A The uncertainty existing In the public mind
! upon this point, has already affected business
. unfavorably, and II filtered longer TO exist will
a be likely to produce formidable opposition TO
q the whole revenue system, cannot, there
4 fore too strongly urge the importance OF leRis-
y IatIon upon This subject. - r
% There are limited number of articles which
arc plainly manufactures. but which. as manu-
:, factures. arc but slightly Increased In value
" over the value of Inc material used, would.
, therefore. respectfully suggest that wherever
70 the value of a manufactured article docs not
y exceed The value of the material of which Il ID
n compoEed by mora than Ave per cent. Of the
8 value OF such material. the manufacturer
% should be ,xempt from Taxation.
y II 40 often happens In cIlles and largo towns
!, that pgrpons In btisInoss remoye from one place
Il 10 another that feel compelled 10 suggest, 70
y sncrtfIIv Gnch an Alteration IN the law a. viii
n allow iIoensee N enjoy n IIcguse. granted FOR
% porLIcnIar business In n apenIfied Mace. Al an
y other nISeo IN which he NAV remove
IF Tho law Itselr docs moi fIrnIsh a rule or test
ls of unIyersai SppIicStion' NV which a Wholeaslf
u dealer can bs distinguIShsd from retail doaler
Dr. I resnccth,IIy suggsst In addition 10 tbe ~
" already provided 1bSt no neraon vhoso .sIe1
are Iess thnn tyvsntv thnusand daIlara mar an
Or nun shaiI he regarded AZ a Wholesale dealer. II
In S i've or %S1 GSssSs S