The New York herald., 1863-12-21

citizen, nos member OF she body, has ~ yet made his
the eommittees reoommeuGby to morrow and taxpsysTs
may rest easy untp then.
Second Day.
CLIvnASD. Ohio, Dec. ~, ISe3
ne Conventiou met st Yen O'Clock A. y. 10 Cnapin
Hail. the President In the chair Tho calling reports
Of committees was commenced
Mr.. BUpD, Of Penpsylvanis, from the Committee 90
the General Law Distilled Spirits Ae, Oils, Porter &c.
reported progress and asked further time.
hr. EUison from ,be Committee Auction Sales &C.,
made report which adopted, after being amended.
70 enable auctionesT paying tax to have ibeS
" 10 transact business In any part Of the State in which
hs is licensed.
REPORT Or Ym COMMITTEE on INCOME, ITO.
The committee 70 which referred that portion Of
the laws contained 10 sections 81 70 o. reported
through their chairman, Mr.. burkhi, Of Uhio. a. fol-
lows
Amend sections 81, e. 50 and So House Mis-. Doc 2c),
panies or corporations shall DO the Of
the district where the principal Office OF suoh company or
o. u nSw n
the law and that the shall return the amount Of
the OF such companies corporations 70 the collector
OF his district who ehal collect the same - other dulles
or taxes collected.
Further, amend section SO BY adding the kinds Of
Of three per their dividends the follow
BRIDGE canal turnpike, cypress telegraph steamboat,
ferry boat or manufacturing companies or corporations
Amend 90 as to provide that the income returns shall
ary In each year, instead OF May.
Amend section 90 as follows. vzStrke out all after
the word SOP (page 81 line 81 TO word "1vs" inclusive,
-Four hundred dollars and do not exceed the sum OF
nve thousand dollars duty of three per ccntum upon
the amount Of such annual gains profits, income
and above the said sum four hundred dollars said
income exceeds the I'VE thousand dollars and does
exceed the sum OF ten thousand dollars duty Of
ne amour
dred dollars said income exceeds the Of teu thou
sand doIaa duty Of seven. and one half per centum
upon the amount thereof exceeding four hundred dollars
and add TO make plain to the taxpayer e true meaning
Of the aw he rate OF tar shall be established by the
assessor prior TO the deduction Of the four hundred dol
lars"
Amend further, by providing tina. such person be re-
h o 50 s Ss sSe
or assistant assessor to decide what deductions shall oe
made therefrom.
income.
Amend section II Of the amended Law Of March 3. 90
TO exempt rent actually paid from income 10 an amount
not exceeding one hundred aud nfty dollars
This report led TO considerable discussion 10 which
Snson, % Trseriu TresSw. and GPsvss' cf New York;
Richie and Davis Of Massachusetts Jones, of Michigan
Hardy. Of Ohio Potter. Of Indiana; Eas.man, Of New
York Crosby of Cornecsicut; Atwood Of Penney ylvana
Phillips and Emerson OF Massachusetts Presbrey, Of
Buffalo. r., and others participated The report was va
finally amended 20 as 70 make 5000 and not $oo the
minimum OF taxable salaries.
sANIT ITO.
MI CLAPP, OF Mn60Rcnuo0tt0. from the (Ommlltc0 On
ssmps submitted report which is briefly % soilows
The committee concur in ell Of The recommendations
for the proper execution 0 the stamp act That the ar
should Be- more clearly and dsSniisiy enumerated.
Stamps not used n many required bsoause OF
mend that ihs fasiec for procuring sSups throushous
the country b Increased BY making moro deposeoges
esncsns c All ssS upou sOS
checks paid BY banks should DO mutated BY the oncer
Of the bank having the same in charge All certificates
NJ ghaVo In 0tpfnr AA
shall be received oil other districts conclusive evil
dcnce that such articles exempt from stamp duty.
Recommending some modification OF the Law respecting
tax upon legacies and distrbutive shares.
Tho report wss adopted after some discussion.
Adjourned until three p. n.
AFTERNOON SESSION.
The Convention met ~ three O'Clock. motion that
any committee ready 70 report should be allowed 10 do
coxnirrEs on ucurR.
Mr. VAN WICK from tho Committee on Licenses, sub.
mitted report which, after much debate was finally
That paragraph o, section g. ought 70 be amended BY
ou, ine uS o. ,hs sna ans
companies and mercantile aeences subject TO tho pay
ment OF the license tax Of 800
mtled 70 d. business n person anywhere In tho state
wbere licensed.
less license tax than at present. that suoh license tar
ought TO be graded from u upwards, according 10 tho
wholesale asers 10 liquors should be taxed for license
when hoir sai exceed ten thousand dollars t1o0 exceed
ing hundred thousand dollars and not exceed two
hundred and hfty thousand dollars, $3.50; and when
their sales exceed two hundred and nty Thousand dol
lars their license tax should be the same as wholesale
dealers.
That retail liquor deaers where sales exceed ore thou
sand dollars PER and do not exceed three thousand
dollars thoud be taxed $50 for each license exceeding
three thousand dollars not exceeding ten thousand
dollars $50 and exceeding ten thousand dollars and not
exceeding twenty ,hve thousand dollars, 30
That retail dealers whose annual pafcs exceed fifteen
thousand dollars should be taxed twenty dollars for each
license.
7nded where the sace Of Wholesale dealer
ceed two millions per annurl be sha pay license at the
rate Of $3.50 for each additional million or fractional part
thereof
Rectfyers should be required make returns monthly
TO the assistant assessor Of the number ~ barrels
liquor rec,ned and the zane should pay tax OF twenty
ceDts per barrel.
lawyers cattle brokers' horse dealers, physicians sur
geons and dentists should be licensed as individuals, and
not as Grms.
Butchers who retail meat exclusively from carts or
wagons should Ray lcense tar of Ave dollars without
regard 10 the amount OF their sa'ee.
Persons who sell paten, rights should pay license tar
The license tar on dealers 10 lottery tickets ought to
reduced 10 $50, and gnl enterprises should pay
license tax OF $50 each.
TO 81 900 or more, ought TO pay license isI Of tlo.
Keepers OF boarding houses ought 10 pay license tax AZ
foil ws-whee the annui rental exceed. 1900 and does
not exceed N 900, $40 per annum exceeding 81 ooo t2o
Persons whose business to let real estate or ooIec,
rents for otbers except BY legal procccdngs ought TO
pay license tar rent brokers. H SO and lawyers
and commercial brokers ought not ~ vrsse of tber
licenses such be permitted 10 10 that business
realers 10 produce and other commodities, persons,
except commercial brokers' who buy farm products for
other persons or for themselves should pay
oene of So provided that any wholesale retail
dealer wbo purehA for himself Aforesaid 70 cell AZ
his usual place business ought not 10 be subject 10
this and their business exceeds 50 ,ooo they shall
pay s25.
fhc word "obacconis 10 section Co. sct f 1902 ought
10 be Inserted In the mption clause
Agents Of foreign eompsnies ought 10 pay
beet sc tar o. tso per aenum.
fish and shell nsh pedisrs q persons Who sea feb
exclusively from wagon or cart) should ray license
tax OF only %.
Draymen, bsoknen, carmen and wagons should seve
rally pay license Of % for each drsy, cart, hack o. va
gon
The several reoommendstons OF the Commissiooer OF
Internal Reyepue IN his recent report 10 relation 70 H.
ccpse taxes are fully approved by this Convention.
Thai any persons whole crmbined sales of bic own or
any other rersoos manufacture amounts together 70
81 900, shsn pay $40.
Section II u the act o. July, 1se2. ought 70 b ~
amended that assessments can be made against tutIes
sub.eot 10 excise tar ~ any time With the addition
the penalty prescribed by law of refusal 90 neg
lect 70 make The lists sprlicaoos therein specified
Every T<rson hose business 10 20 make wager poll
ces or keep . record thereof spd receive premiums
therefor contingent the draw rlmbcfs ~