, 1863-01-23

il, connection with the receipt OF fmoncys or the
distribution Of stamps.
Numerous sprlicetious have been made for
the establishment Of stamp agencies in. differ
cnt portions Of the country.
These applications have been uniformly dc.
clincd, not only In obedience to the plain pro"
visions Of tho law, but also from firm con-
yiction that 1t would be unwisc In the gov.
crnment to encourage the establishment Of -,
such agencies. The law authorizes the allow
stamps in sums of not less than $50. Under
this authority the following commissions arc
allowed:
On purchases Of 50 or more, per centum-
On purchases Of $Io0 Or more, 3peE eenta@; n,,,1a
On purchases of Il 1000 or more, s per censnm.
1t is believed that these rates will SO enlist
private enterprise, Tint stamps will be fur
nished for sale In every section OF the country.
II, however, the commission now allowed by
law should prove inadequate to secure this
result, it would be wiser TO Increase the CON.
mission than to appoint agents for the sale OF
In The latter case, the number Of agents
must be very large, stamps must be delivered
on credit, and cven if bonds with suret1es
were given for ultimate payment, the losses
would be large, and the probable loss of inter-
est would not be less than two per cent. on
thc aggregate sales. Under the present ar-
rangement, stamps are not deltrcrcd In my
case except upon tue receipt Of the money.
At the close Of business each day, the GoVern-
ment is ablc TO avail itself Of such sums Us
have been received; while II stamps were de-
posted in small amounts and with large
humber Of persons in different sections Of tic
country no reliance could be placed upon the
receipts from this source Of revenue.
It Is also not to be overlooked that by the
present plan our system of accounts in con-
neetion with the sale Of stamps Is very simple
Nh
over the whole country, the business Of this
Office would be largely increased and compli-
Gated II agents arc appointed the number
should be limited to one in each State Of those
most distant from the seat Of government.
The stamps should be sold upon ttrms adopted
for The regulation Of sales at the Office Of In
tc1nal Revenue, and the compensation to the
agent should be paid from the appropriations
for the support Of this office.
suggest as m important alteration needed
inthc stamp act, that whenever IN anstru-
ent recurring stamp Is exSeqteo m otaroa ~ LOT a
cancelled bT any party within the United
States, intrusted with tie custody Of such
instrument
It 1nny be cxpcdient to SO alter the Law that
mortgage, shall correspond In amount, to the
stamps required upon promissory notes.
In the administration Of the duties Of this
Office, ] have felt the necessity Of solicitor
or legal adviser. In addition to the labor OF
organizing system, which should ut once ein-
brace TIC assessment or collection OF taxes, a
proper accountability upon the part OF asses.
our ccntrn1 office. I have been under the lie.
ceseiiy, constantly, of interpreting and cx-
planning tho law. The decisions have been
very numerous, and tue questions submitted
should bare received the undivided attention
anu best Judgment OF skilltul and expert
enced lawyer 1he necessity Tor the service;
OF such person Will not DC less hereafter.
From the nature Of things, controversial:
| will arise between parties assessed and thG
| government; md III oil such cases, instructions
and advice OF legal character should be giver
to assessors and collectors. It Is also to bs
taxes will be paid under protest; suits
will be commenced against collectors; ant
some provision should be rnnde fol
furnishing these officers with legal ndyice AMI
ashietauce It will likewise be necessary fo
collectors to institute legal proceeding.
against dclinqucnts under, and violators o
| tile law. Thus far, the law Inns not only moi
been resisted but fts officers haye been accepted
and welcomed; and the experience Of tht
@ Jnse.cs @ lhs aatai, scnt Eaa tnas 1ae ,3 meas
rnu - TuI uSE14' "as aaaISM an:1,. VIII
~, y, "1ouIn. ei, .u, - inAs stlu,s r..
th1s co,nn,"atia de.ito ~ an tto pa
t1,r - +hnsa 5"fsats r.,ir .i.,a1, "..sis
/
III + 1.eaaa.n eans ~ aaaHrs eilsi as.s.'
~ ~ oes1tnc ntceesnIy, stIy ear1y, 70 eslao
a;na.. at y. ~ ~ H4en " uGcuo III
| s'se, Mns.ns. p0t tt-Iu!aa ulticlc 9f PRO
nuc' n "a1 " nnS not nnataetaFe unus1 La'
fsa3, "4u 4rn4inr eIDsit ~ ~, Ut GAsmp
vaI d;rant ~ ~ MesH "s araaS!
sn1a ~ f.,,n.,nfte,ao5 5n st, nu - ~
sns @ " n'at..stnlsu ~. eoous, ei'" no WI;
oleo - tue eat4siactoi3 sttlGment Vi suc'
sIa1n lasn.!vne sSee ~ aPPsat ~ ~ 1sages
paei1see AeA, hsnce uase oecluea laat an.
ar1lcie made by hand Or hy machinery, kno"l
esa1;tns,,e anuei ms m": aust " lsgaIaeo as
39onutaGenlc 39,a I ana s9H]ec5 10 laKa1lon as sucn
tkat ~ Was & ol eonlse MeA understood by Congres
Il thoTnca,rna nn5 a,4s.faa Mlien & ~ comp1et
rom1nerce ors ~ | t1,a ,natsr,a1 W. ~ Ano"1 I,
otl1ar 1nanrfacfuros sa aro ,,rnmao5 y "nHel
-,ndor enr -,n.e;1Ta s.,net.1gs5+,o,s ~ H. ttia
tho ea,na arf;cias ~ 1,sn1,1g ~
~ ~ ,nra t;',,ao ~ -, d; "oaa 9e taaee
- ~ ~ no!s n.an Lice ~ uclens Aauu5acLu1es
cotion ~ ea enfieci ~ ~. - e lm an
nnnna on5 "nf{Gn goode n - ssaa pe
s,1b3ecf 1cneral1v t6 tsx nT thrsc ner ce,'t "yd
ID @-1-.2s,, I-t-+a.-~ 10 ."t,.~t ~ : ep<Sia
tax, and all manufactures Of leather arc ais
subject to three per cent aa yaloren
tax, By the construction which have bee
called necessarily to give to the law, some 9.
1lcies arc taxed three or even 1our times. l
Aost Caees, tAest sese4sA lAASs 1iIe e!tfleu allp
articles which arc consumed chiefly or alte
gcther within the limits Of the United States
and II the tax be Uniform upon all producer
and manufacturers, the only effect is to il
crease the cost OF the articles to the consun
CT. am not aware that the tax will be 6
great in any case ms to materially diminis
. consumption. 1t Is not, however, to be owe
: looked that this system Of taxation tends t
, aggregate business IN the hands OF men VII
arc able to carry On the processes Of man!
1acturtng an artlcle IN all its stages It Woul
f be man'lestly UNJUST to allow an individual
r manufacture leather, and from the leather
manufacture shoes, paying duty only on til
last product.
, Tie law provides that whenever manufa
, ture Is removed for consumption the man
!, facturcr is liable to pay the tax on the a1tic
so removed. Under this provision Of law
should feel bound to hold that L manufactur
, Of leather and Of shoes would be liable to tn
1 alton upon the leather wherever it VAS r
q | moved for consumption or manufacture. tt
a Legality Of sucl ruling is not free from douh
and therefore respectfully suggest such g
alteration Of the Law as to provide that whe
ever manufacturer shan use, or shall reno,
l. for consumption or use, any articles, good
e wares or merchandise, which if removed Fl
$ eale would be liable to taxation rs u,apufa
IS tures, he shall be assessed upon the sa1cab
u yalue Of the articles, goods, wares or me
: claandisc 60 used, or SO removed for cousum
b tion or use. In the absence Of lcgislatit
+; upon this point, and Of authority under Il
). law for the ruling just indicated, it would
i impossible that the existing divisions ar
II Subdivisions Of labor In mechanical and ma