Daily national Republican., 1863-12-10

be had and In large cities the calendars of the
\ United States courts are 20 crowded with cases
| that more than yoat midst often clapse before
| Issues can Be determined. The costs Of the
proceedlngs are often out Of all reasonable pro-
postlon TO the sums n dispute, and affect op-
pressively the parties that have to pay them.
As means Of facilitating such collections.
and affording to the United States and citizens
| alike an opportunity of having their respective
| rights In all internal revenue cases quickly and
| cheaply adjusted, ! beg leave to suggest
whether u will'aot be expodient TO confer civil
Jurisdiction on commissioners appointed or 10
be appointed by the circuit courts, where the
sum in controversy does not exceed a certain
nmit to- be named In the laws, and should
think that limit may be safely fixed at two
hundred and flfty or three hundred dollars.
Right ofjury trial may be secured by making
provision for appeal. As a condition annexed
to the benefit OF appeal, security for costs may
he required of any other party than the United
States. A tribunal Of the kind suggested,
making justice under the internal revenue laws
rapid In movement and small In expense, would
probably be found to be peculiarly acceptable
to the citizen as well as useful 10 the Govern
mcpt. "a.
b. Having understood that some doubt has
been expressed In a quarter entitled to respect,
whether the provisions Of the act of Cd of March,
1888, chapter 81. relating to the removal 0f
cases from the State to tho Federal courts eul. |
brace those that arise under the Internal rcvc- |
nue. laws, suggest the propriety of removing |
all ground OF doubt by amendment.
.. Circumstances have occurred that Indicate |
the propriety of authorizing collectors where
resistance 10 made or threatened, In cases of |
dlstraint, to call for aid upon the United States
marshal, and whenever II may be necessary for
the safe custody Of goods distrained, to give
them over to the care of the marshal till sold
or otherwise disposed OF.
10 hat IA he htsvhI
eligible that authority should be dcvolved some.
where more distinctly than 1t now Is, to exer-
else supervision over suits instituted in tho
name Of the United States for the enforcement
of penalties against delin1uents under the in
ternal revenue laws, and to compromise suits
and claims when deemed for the interest of the
treasury. Suits have been instituted, and costs
incurred In cases, which this Office would not
have advised, and money may often be saved
by accepting terms of accommodation offered
by parties prosecuted for penalties, where little
prospect exists for recovering anything by pro-
ceeding to judgment and execution.
As the administration of the Internal revenue
laws is intrusted mainly to this Office under
your direction, suggest that provision that
all fines, penalties and foriuturcs, or tho share
oil them recovered under those laws, belonging
10 the Government, he paid into this Office, and
that the costs Of suits and prosecutions which
shall be instituted by the United States for
'uSh hhco anu pchdtles, anu IoT lutcTndl TcNc-
nuc duties, be paid by this Office out of such
moneys as may be here received for taxes, so
That tho whole subject may be brought within
Inc cognzance of officers appointed under the
Internal revenue laws.
II is important that the compensation of the
officers engaged in assessing and collecting the
Internal revenue should be determined on proper
principles. lpropose, as jus,cr mode OF com.
pensating this officer, that a certain fixed salary
10 given to each collector, and u small COM
mission be allowed him on all sums which he
shall collect. An adjustment of the compen-
'ation, am satisfied, can be so made by this !
node as not to require larger amount TO be
,aid to the whole body Of collectors, and will
'ccurc TO each compensation proportioned to
Ills labor and responsibility.
The compensation of assistant assessors is
'lso subject worthy tho attention of Con.
,ress. If II can he fixed In such q manner as
o give them an interest in making their sub
districts productive, the Government will,
lave no doubt, profit by it, and persons who
low escape assessment altogether will be re.
uired to pay their due share of taxes.