Daily national Republican., 1863-12-10
INCREASE OF TAXES,


tho year, but the price for six months is s75.
INCREASE OF TAXES.
Report or Cofhihis.ioiier OF Internal Rov
| snue,
Secretary Chase, In his annual report, sub.
mittcd to Congress to-day, alludcs to the re-
commentators Of the Commissioner of Inter.
nal Revenue for the increase of taxes as follows.
The Commissioner Of Internal Revenue re.
commends an Increase Of the tax on bank note
circulation TO two and two-ffths per cent. an
increase Of the duty on distilled spirits To sixty
cents per gallon an increase of the duty on
tobacco TO twenty cents per pound on leaf, and
ana from five to twelve cents, according to
quality, on manufactured; duty of ten cents
per gallon on crude petroleum a duty of two
cents per pound on cotton; the repeal of the
tobacco and petroleum drawbacks and various
other changes OF the internal revenue laws,
designed to augment the receipts from this
source. In the particular recommendation lust
mentioned the Secretary fully concurs, and
commends all his suggestions TO careful attcn.
lion. The enactment of such laws as will Sc
cure an increase Of the Internal revenue TO the
amouht originally estimated, of one hundred
ana hity millions year, Is required by the
strongest considerations Of public policy,
Commissioner Lewis, In his report 10 thc
Secretary Of the Treasury, makes the following
suggestions TO Congress In revising the Rcye.
nue. law:
]. As the law now stands the annual list
embraces only the taxes on licenses, carriages,
yachts, billiard tables, and gold and silver
plate, all OF which relate either to business avo-
cations or to personal property. The sections
of the law providing for the assessment and
collection OF these taxes were copied almost
literally from the direct tax law OF August &
1861, which operated exclusively on real estate.
In the latter case II was proper, If not neccs-
sary, In order to secure uniformity and equali.
ty, to sppont time and place to hear appeals
and to re'eIamine and equalize tho Valuations,
after due notice Of their amounts had been
given. The Time fixed for hearing appeals was
twenty. five days after publication Of The notice.
Inc lists being Afterwards completed were to
be handed over to the collector, who. within
ten days after receiving them was by advertlse-
ment to require payment In twenty days. If
not paia WITHIN That time, personal demand
was to be made, and ten days more given be.
fore proceedings for dstraint could be CON.
menced.
These provisions, slightly modified, were
transferred to the excise law. The statement
OF them Is sufficient to show their general iuap.
plicability TO personal taxes. That this pro.
ceeding Is unnecessarily tedious and compli.
Gated 10 further shown by reference to the mode
adopted for assessing and collecting the taxes
on all kinds Of manufactures, which are Of
vastly more consequence as sources of revenue
than carriages, yachts, billiard tables, and
plate. These taxes are assessed without ad.
vertising or hearing appeals by the as.
SCISSOR, and are collected Without advertisement
oy inc coilector-all which 10 done within the
period or one month, while the time occupied
In reaiixing the taxes on the annual list,
includiag the income tat, have averaged elk
months, II not more. Thus the present mode
OF gathering the annual taxes involves expense,
delay, and labor wholly disproportloned to the
results. ! therefore recommend that the law
oe 50 modified as to require, after making due
provision for appeals In all casss, the annual
taxes, including the tax on incomes, 70 be
assessed and collected In q manner similar to
the mode provided for the assessment and COL
lection of the monthly taxes. -
=. The various provisions of the law relating
to the time Of assessing and collecting. and
the MODE OF enforcing against delinquents the
collection of monthly and other taxes. would
be improved by being made more uniform. Al
present some or the provisions for the assess.
ment and collection Of the tax on annual in !
comes, besides being obscure and incompati- |
oie with those relating to the annual list, have |
caused perplexity and delay.
inc returns OF manufacturers are required |
70 DC made within ten days after the first day |
ot each month, and the taxes are to be paid on .
such day as may be prescribed by the Com. |
missioner. Tho returns of auction sales are to
be made at the end Of each month, or within
Ten days thereafter, and taxes paid at same
time.
On slaughtered animals at the end of each
month, and taxes paid at same time.
On receipts of railroads, &C., within five
days after the end OF each month, aud taxes
paid within five days thereafter.
NO change Is needed In reference to manu-
lactlrcs, but In all other cases Il would be well
i the returns should be required 10 be made to
he assessor by the tenth Of each month, and
'ne payments by the twentlsth, and the prov.
'ions oisection nineteen, Of the act of July /,
1862, In reference to demand and collection
applied TO all.
No changes of this kind are needed in refer.
,ncc TO distilled and fermented spirits.
D. II desirable that penalties for neglecting
'r refusing To make payments according to
aw, when nxed at per centum rate, should
,er cent. to the tax on annual incomes, adycr.
and receipts OF railroads, and ten
Der cent. ON the tax on licenses, carriages.
hanuiacturers, &c., is not evident.
II inc rate OF ten per cent. is 10 DO applied to
my OF these classes Of delinquency, IL appears
o me that II may with equal Justice be applied
! also recommend that the penalty of
NY per cent. prescribed by section eleven of
he act OF July !, 1862 for neglect or refusal
o make returns according to law, be reduced
o hfteen per cent. for mere neglect, and To
hir,y per. cent. for express refusal, and be
hade applicable to all assessments which as.
essors or their assistants are authorized or re.
luired TO make In cases of neglect or refusal.
=. when II becomes necessary to resort to the
ehedy provided by action for the collection of
axes ana recovery OF fines ard penalties, much r
eiay ana Inconvenience are experienced for
want OF some tribunal by which cases, where
ne sum IN controversy Is small, may bc dis.
'osed OF In less expensive and more sum.
nary way than Is consistent with the ordinary
node OF Jury trial In the United States courts.
n distrlcts OF large territorial extent embar-
assment Is experienced by reason of the wide
ietances by which courts having Jurisdiction
re separated from the persons upon whom
roeesscs are 10 be served, and the infreaaency N.
fthe sessions Of the courts in WHICH trials eau |