Cleveland morning leader. [volume] (Cleveland [Ohio]) 1854-1865, 1863-12-19
NATIONAL CONTENTION OF UNITED
STATES ASSESSORS.
Held at Cleveland, Dec. Is, II and is, '6s.
SECOND DAr-nOHErEG SESSION.

Held at Cleveland, Dec. I6, II and is, '63
sEcOSD DAI-nOHEIEG SESSION.
The Convention assembled at nine O'Clock
in the morning, Thursday, December 18th, al
chaPin's Hall, with the President, Mr.. Pags
Of Chicago, occupying the chair.
A very large number we're IN attendance,
fully representing the fnsneiers and intel
lsctual men Of the country. Rarely is O
more shrewd, keen and intelligent set Of
msn gathered together. They are Of differ
ent styles in manner and charaotsr,-the ed
uoatsd thinkers from the East, the shrswd,
active, penetrating business men from New
YoIk city, easy, pOrtly, AOrid gentlemen from
the Middle and Southern States, and set Of
sturdy, common-sense intelligent, bone-snd-
sinsW men from the great Northwest. The
Convention is diverse enough in the eharsc-
ter and aspect Of its members, but all are
men Of force and power.
After the Convention was called to order
some few names were added to the roll of
members, which We give entire:
VERMONT.
VIM. c. Kittridge.
MASSACHUSETTS,.
Chas. G. Davis, Elias S. Beals, James Ritchie,
OTIS Clapp, Amos Noyes, I7ers Phillips, Amass
Noreross, {. n. Emerson, G. G. Estey.
CONNECTICUT.
A. G. Crosby, J. B. Wright, J. s. Ely.
NEW YORK.
Henry n. Eastman, John Williams, VIM. E.
Robinson, P. c. Van Wyck, Geo. F. Bellows,
lin, John 9, Treadwsll, 2. H. Usher, N. D. Meek
er, Geo. T. Hanford, Lewis Peck, John W.
Graves, Jas. P. Murphy, o. P. Presbrey, Henry
8. Woodruff, H. ]. sedgWick.
NEW JERsEY.
Geo. W. Cowperthwait,, ,Robert PresIing, Ma
thsniel Lane, George A. Halsey.
PEESsyLvAEIA.
Washington Keith, Thos. ". sweeny, J. F.
Budd, D. P. southworth, E F. Chase, Thos. W.
Cheeny, A. p. Tuition, Jas. K. Alexander, jos.
b. Lenhart, Henry A. Weaver, Samuel Marks,
Samuel Davenport.
DELAWARE.
Jehu Mclean.
VIRGINIA.
John Parkinson, A. g. Leonard.
KESTrcET.
Edyar Needham.
OHIO.
c. r Fos,liek, Wm. Miner, James Walker, G.
". Berry. d q. Murphy, J. NJ. Barrett, c. s
Hamilton, c, F. Shelter, B. Grant, A. Parde{, j.
H. Barnhill, J. c. M.HLea5y' J. s. Aurlourt' hor-
ace L. Beebe, E. GrahH-n.
IEDIAsi.
Jos. Potter, Jas-s Frazer.
ILLINOIS.
Peter Page, Thos. Moore, Peter FOLSOM, A
c. Babcock, Peter Smith, Duncan Fergu >on'
MICHIGAN.
f. House, Whitney Jones, Luther Stanley.
WISCONSIN.
David Atwood, B. W. Brisbeis, orrin Hatch.
IOWA.
George H. Jerome.
The various Standing Committees, ap-
pointed by the Association tho previous
evening, next reported, through their chair
men, and the morning session was consumed
in discussing the reports. A spirited but
harmonious debate resulted, which was ter
minated by the re-commitment of therspOrts
upon the following topics" Spirits, Ale
and Porter" Manufactures" "Auetion
Sales, Slaughtered Hogs, Cattle, &o.;"
"stampsi" and "Finance, with instruo-
tiOns to report more fully at the evening sss-
sion. The Convention took recess at half
after one, until three O'Clock.
SECOND DAT-AFrERNooE SESSION.
The Convention, on re-asssmbIing at threes
Immediately resumed the consideration of
the remaining repOrtsy-thOse upon the sub
jects of 'iLicenses;" "Rsilrosds, Steamboats,,
Incomes, &C." "Conpensation of Assessors
and concerning Inspectors of Distilled spir-
it's" and 4" Equalization of Assessments"
These reports were discussed, amended and
finally adopted in their amended form. In
this form we report them, without endeay-
Oring to follow the debate or give the history
Of the various amendments which were made
to the original documents.
LICENSES.
The report on this intricate subject was
presented by the Chairman Of the Commit
tee, Mr.. YanWyok, of New York. As
amended, its propositions are substantially
as follows:
That Section GA Of the Internal Revenue Law
be amended bv striking out the exception OF in
cOrporsted banks from the payment Of licenses,
and by making them, together with insurance
companies and mercantile agencies, subject to
the payment Of lcense-tax of 500.
That licensed auctioneer ought, under one
license, to be permitted to do business in person
anywhere in the State where licensed.
That auctioneers doing small business ought
to be graded in the tax rom 50 upward, accord
ing to their sales.
That wholesale dealers in liquors should be
taxed for license, when their sales do not ex-
eeed 100000, 500; when their sales exceed
100000 and do not exceed $50, 900, $50.
That retail dealers in liquors, whose sales eX-
eeed 1000 per annum, and do not exceed s., 900,
should be taxed $50 for each license; exceeding
So OO0 and not exceeding $1,000, So: exceeding
$1,000, and not exceeding $500 $40.
That retail dealers, whose annual sales exceed
81 900, should be taxed $40 for each license.
That paragraph Al, Of section g. as amended,
ought to be amended so that whenever the sales
Of a wholesale dealer exceed two millions per an
N, he shall psy license st the rate Of $3.50 for
NJ additional million or fractional part thereof.
~ -ectfers should be required to make re-
,Ls 10. - >thlyy TO the Assistant Assessors, of
~ ~ i9 Is Il9L Of barrels Of liquors rectIhed by
hen and The 'sme should pay tax off cents
per barrel. -sia brolya-s b,-so 5,oIo-.
That lawyers, cat, II Sent;Its sbiS h Ii' 70
physicians, surgeons an. Sot ss fr,ns Oe IL
censed as individuals sndI Tn.afs ,srolns7valv
That butchers who retail 70 Tcs1ss ~ sy
from carts OF wagons should pa, license Vi 20
without regard TO the amount OF Ssh,,15 ,o,
That persons who sell patent right pay
That canal boats, barges and vessels should
pay So for every 90 tons and S5 for ever AO1''
uonal 100 tons.
That the license-tsx on dealers in lottery tic
cts ought to be reduced to $50, and that gift en-
terprizes should pay slicenss-tax Of S5e.
That Insurance Agents whose receipts Of pre-
miums amount to 5000 or more, ought to pay
license-taN Of $40.
That keepers of boarding houses ought to pay
q hcense-tax, as follows: When the annual rental
exceeds $500, and does net exceed s., 900, SO per