, 1863-12-16


slall not be open to the inspection Of others
tEan officers Of tic revenue. Some doubt
having been entertained whether a
proper construction Of the law sustatas the
instructions, I recommend that the doubt
be removed by express enactment: It will,
I think, contribute to hiEnes5 If the plovi-
sion allowing deduction, for rent paid for
dwelling houses be stricken from the law,
ard that owners ofsuch houses, residing in
them, be charged with their rental value as
income. It seems to me, also, that change
in the rate Of large Incomes may be properly
made, subjccting Incomes over five thousand
dollars {S5, ,GG0) and less than ten thousand
dollars ls10, 0,0c0) In amount to four per cent.
tax, aud those over ten Thousand dollars
{S10. .cc0) and less tban twenty thousand (S3o,-
0C0 to five per cent, md those exceeding
twenty thousand dollars {320, ,C0y to Ave and
q half or six per cent. The English sntc is
now over four per cent. in time Of peace,
and during the Russian war it was upNards
comes over .e15o. II the English people
could tolerate, without murnaring, such a
tax to sustain war of conquest and ambi-
tion, American citizens will certainly endure
lighter one for union and freedom.
; "T1ero is class Of persons subject to the
assessment Of the Income "ta1 who claim eS-
emPtion on peculiar grounds. allude to
tue subjects Of foreign Governments repre-
sentiug them here as coneu1dr, agents.. Many
Of these people are obliged to pay d tax
upon the ealaries which they receive from
the homo governments tor their o1helal ser
vices, ona complatnL ls Hade, Nlta soMe
reason, that double tax charged np9n
the same source ls dnaoly severe. n
consuls are obliged to pay taxes On their in
comes however derived, Whlie IN others no
such tux ia cxacted. ] submit the consider
alton whether the same measure OF liberal
courtesy might not be EXTENDED 70 fhe SUD-
jects OF foreign Governments serving rs con-
suls IN our ports, US are extended by those
Governments to American citizens serving
abroad in consular capacity: We have suf-
> to mike tlc proner discrimination. The in
enun]ity. If nnv shon]d ,eyi7t. win bc attrib.
utCG to the proper cause. anal those who suf-
far Nv If viii know where to annlv fnr thr
remedy"i =.
: -. er.,, x,-,,.-,-,
aAe oot41s oS ooeoAANfs'
1t is proposed to leFy duty upon receipts
for the payment Of money, equal to one-half
the duty now required on checks and sight
drafts. Tho following additional sources ol
revenue are also Indicated:
"Assignments and transfcrs Of personal
now provided for, By any writing, such as as:
sienments in trust deeds, tor the benefit of
creditors or others; bills Of sale and docu-
ments Of like nature. 1ndcnturcs Of apprcn-
ticcship, articles Of partnership, attcstcd cop,
Hs VI mstFaments u 3!1. maze maze eF4oence N by Law
"utInnta " ulstIess, Wits u execution, let
tiers Of patent for Inventions, leases Of per
eonal property, certificates Of copyright,
commissioners appointing persons to Offices,
certificates Of admission Of attorneys or couu-
selloIs to practice law, diplomas Of meaical
schools, colleges and universities, certifl-
focx MI ,kor1
Instruments not otherwise provided for, when
offered In evidence on the trial or hearing of
any civil case at law before any conrt Or judi
cial magistrate.'f
yAn1ous PFcnvsfryDAT1oss~
tiqn@:
out duty on pIomissory notes, inland bills,
Va A"At1 H.'st o.usset nuo "A9o Aso. .t5aSGo anu