Daily national Republican., 1863-08-08
Az IMPORTANT FORTHCOMING WORK.
An Exposition of the Internal
Revenue Law. "g

we nave Dccn favored Dy their distinguished
anthor, Hon. Geo. 8. Boutwell,, with advance
sheets of"A Manual Of the Direct and Excise
TaI System of the United States; Including the
forms and regulations established by the Com.
missioner or Internal Revenue, the Decisions
and Rulings Of the Commissioner, together
with extracts from the correspondence Of the
Office" This Important work was prepared
by direction Of Secretary Chase, under suthor-
lty given by Congress.
In his preface, ex-Commissionsr Boutwell,
says: ...t
1T has been my design in the preparation Of
this Manual to furnish to the officers of the
revenue, to business men, and to members Of
the legal profession, such authority and infor-
nation for the transaction OF business, as can
be derived from the proceedings, experience,
and decisions Of the Ofice OF Internal Revenue.
In the execution of this design have received
the aid and counsel OF Commissioner Lewis,
Deputy Commissioner Mcpherson, and Of tho
clerks Of the largest experience in the admins
tration Of the excise system. Among these I
mention Messrs. George Parnell, William Rich.
ards, W. F. Downs, A. D. johnson, and W. j.
Gilbert.
-'I am also indebted 10 Mr.. George g. W.
Morgan for constant, intelligent, and faithful
aid In tho labor Of compilation.
81 do not rlaim that the treatise is either az
curatc or complete; but Il ia the hest which,
under tho circumstances, It was practicable for
me to prcparc.'
| The character and scope Of the work ia indi-
Gated In the following Introductory remarks Of
the author.
Among the historical events, originating in
the present civil war, la the passage of the act
ITO provide internal revenue to support the
Government and TO pay interest on the public
debt" J" approved July l, lS82. II was nv priv.
ilege 10 organize the Office Of Internal Revenue;
and In my Attempt to perform the duty was
sustained by the generous confidence and nm.
wavering support Of the Secretary of the Treas.
ury.
received notice of my appointment while I
was at Cairo In the service OF the War Depart
ment. arrived at Washington on the ISib of
July, and entered upon my duties on the follow
Ing day. My first labor was to read the excise
law, which l had not before seen. Within
few days the Secretary assigned me single
clerk, then q second, then q third, and from
time 10 time additions were made, Til tho cIeri.
persons.
Iexamined the records Of the Excise Bureau.
established during the war of 1912; but they
furnished no aid whatever In the execution Of
the work that was before me. had neither
time nor opportunity TO study the excise sys.
TEN OF Great Britain; and hence the organiza-
tion Of the system of the United States was
based upon, and grew out of, the requirements
Of the law. I do not deem this misfortune
The preliminary work of the office consisted
In the division Of the States into collection dis
tricts, the examination Of the papers filed In
behalf of applicants for the places Of assessor
and collector, the preparation Of forms and
books, end OF Instructions TO collectors and
sssessors. ~
The public anxiety In regard 10 the construc-
ton Of the law induced large amount of cor
respondsnce with persons In various parts of
the country, and, In the month Of October, the
letters sent, numbered, occasionally, eight hum
dred per day. A considerable portion Of these
letters were formal, and others were repetitlons
Of opinions previously given; but each day
compelled attention to large number of new
questions. The correspondence of the office
WAS arranged In eight divisions, and q compe-
tent and experienced clerk was placed at the
head Of each. In the beginning the Commis.
sioner read each letter, aud indicated. briefly.
the answer to be returned. As the business
increased, clerk was charged with the work
OF separating those letters which corresponded
70 Letters answered previously from those tina:
contained nsw inquiries. The latter were con-
sidercd by the eCOmmissioner, answers dictated,
and tho letters aud answers referred to the
clerks charged, respectively, with the several
branches of business TO which the letters per-
tained.
The preparation of revenue stamps early en-.
gagged the attention of the Commissioner By
the provisions of the law It was necessary that
each stamp should indicate upon It's face the
nature OF the paper or Instrument to which 1t
was 70 be applied. This reQuisition involved
the preparation OF large number of engray-
ings and dies, which were TO be dissimiar In
design or In appearance. As the time was lin
tied, and In case an attempt should be made to
procure stamps OF varions designs, the risk of
failure lu some instances, at least, would be
great, IL was thought that the leading feature
~ each shosid he the same. Upon consulta-
tion with the secretary of the Treasury, and.
with his approval, the head Of Washington,
after stuart's painting, was adopted. By the
lst OF January, 1863, more than ninety stamps.
of different designs and denominations. had
heea engraved and prepared for use.
II MAS contemplated by law that stamped
paper should be furnished, on which might be-
written tim yarlons Instruments subject TO
stamp duty. il hes not yet been found practi.
cable to comply with this rrluIstIon,
A system OF bookkeeping was established In
conformity 10 the requirements Of the law, the
purpose being to enable the office IN furnish ut
any time statement Of the amount of revenue
derived from every article subject to taxation
in each and every district throug ont the country.
The assessment lists returned to the office
are carefully examined IN detail, and all errors
In the rate Of taxation, or in compilation, are
noted, and the assessor informed thereof. In
ssmnch as the office Is In possession of the
name and residence OF every assistant assessor,
and the limits of svsry division or suh.assesr
ment district, each officer can ba made respon.
sible At once for any error which hs may bsye
| committed. 1--WE
lhr practice of The Office 10 the construction
principles
III. rn" 10 levy tax In those cases only
Wn,'h are clearly provided for by The starnle.
ana; consequently, whenever i reasonable
Houn sNlsis, TO ruiz against the Government
aud W fayor Of the individual
Seco""' u deciding whether an article ia ar
10 no. manufacture, 10 ascertain how il was
esaru'n ny business men at tho tin. the excise
law was passed; in all rusrs abstnInin,, c,a,,
INQUIRY us to ihs mod" Of preparation, or The
nature Or extent Of the change Produced IF i,