New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1863-01-21

aa .;tbsr % the contractors TO this Office Az the
present time the supply of stamps OF every And Is esi "
suy probable demand that can be MADE. INC
., hs oa. are such that stamps will be forwarded from
p,uahi ,biu three days afef the receipt Of the or
49, Tho sx.em Of check. and guards adopted it such I"
M, that losses to the Government cannot occur,
l. on with the receipt Of moneys The dissH-
button OF stamps
Numerous applications have been made for to es'aol
Of stamp gncies in different portions ofthe country
These pppl sons have been uniformly declined not only
obedience the plain provisions oil the Jaw pu' ESQ nom
firm conviction that it would be unwse In the
10 encourage the establishment Of such agencies Inc IA"
authorize, the allowance Of commission to those who pur'
chase stamps in sums Of not less than ESQ., unleT this au'
thority the following commissions are allowed
On purchases OF $50 or more, per centum.
On purchases OF = 100 or more per centum
On purchases Of $500 or more, per centum
On purchases OF II O'O or more, per ceniun
t belle, cd that these rates will 20 enlist phvste enter
PRISE that stamps will be furnished for sale in every section
Of the county. IT, however the commission now allowed
by law should prove inadequate 10 this result II would
be 10 the commission than to appoint agents for
the sale Of stamps,
m the latter case the number OF agents must be large
stamps must be delivered credit and even II bonds with
sure.ieS were given ultimate payment the losses would be
large tho probable los Of interest would not be less thin
two per cont ssgregsc sales Under the present az
l
the receipt OF the money! the close OF business each day.
the Government 10 able 10 avail itself of such have
been received; while II stamps were depoed in small
aud with large number Of in different
lions country reliance could DO placed upon the
ceipts from this source ofTeyenue.
is also not to be overlooked that by the present plan
system Of account, in connection with the Of stamps Il.
very simple and safe but should deposories be established
the whole country the bushes. Of this Office would be
md
lie number should be limited in each State Of those
sold upon term. sdOp.d the regulation OF sale, at
the Office Of Internal Revenue aud the compensation TO the
agent should be paid from the appropriations tor the support
o. this office.
suggest Is On important alteration needed in the stamp
act, that whenever instrument requiring stamp is
cued in foreign country, the stamp be affixed aud
ceed by any psy within the United States nirusled with
the custody of such instrument.
Il may he erpedien alter the law that the stamps re-
quired upon bonds secured by mortgage shall correspond In
amount, the stamps required upon Pfoa'sory noei
In the administration Of tie duties Of this Office have felt
the necessity Of solicitor legal adviser la addition to tho
labor Of oEsnzing system which should once embrace the
assessment and collection OF taxes proper accountability
upon the part Of aud collectors and the sduni''rs
ton Of our central Office have been under the necessity
constantly Of interpreting and explaining the law. The do
should have received the undivided steuion and best iuis
neut OF skl and experienced lawyer Toe necessity for
tbs services Of such spesop will not be less hereafter
From the nature Of things ~i arise bs,weeu
partiei assessed and the Governments and in all such cases
instructions aud advice OF should given to
Assessors aud Collectors II Is also to be anticipated that Ia
numerous will be paid under protest, suits viii
be commenced sgaiu, Collectors and provsio- ,,
be msde for furnishing these officers with .na
ss,iftance Ii will likewise be -
''.. ~, ,' ~ ---s.ry for Collectors 10 In
,,'.- ~ ssin,t delinq1suts under, and yo-
'''Y"s y wy .nui far, the law has only not been
fe',ed out 10 ohsr have been accepted sad welcomed
pa he eiehca Of the county as6es the statement ths,
ZIG In Pan and In detail framed with b. de-
wisdom In many trifins particulars the law Will
smsnAm sn bu, In this communication desire TO cal
attention to those defects only which deem most important
in character
Hbecsme necessary very early to establish rule or tel,
by which decide 10 given case whether particular
tisle or product msnufacare under the law
aud consequently ,ubec, TO- sIsmp, fom TAXATION. As
the Law Itself framed with direct reference to manue
lures and the sale Of goods way open
the Satisfactory settlement Of such question, except to sp
peal the OF bnDes hence have decided tia,
sny article mee by hand by machinery known to
article Of traffic. and not exempt under the law.
must be regarded manufscure aud subject TO taxation
such. 1t Of well undertood By Congress that
many manufactures which complete In them,elves aud
articles ell known TO yet the materials out OF
which other msnuacture produced. II must also have
boon understood by Cones. tbs, under any possible
smc,ion Of the lsw. the srss materials would be
taxed two or time, In diserent nsnuiaeures
BY the provisions Of the law cotton fnb
Jet Of hafa per pound and cotton goods manu-
acured were subject generally tax Of three per cent sd
vsorem Leather IL subj TO specific tax and all mann
lectures Of leather also subject TO three per cent al
ysorem BY the construction which have been called
necessarily to give TO the law articles taxed three or
even four times Ia cases these several taxes levied
upon articles hch consumed chiefly altogether within
the limits Of the United States and If the tar be uniform
upon all producers and manufacturer the only effect Is TO
Increase the Of the article. to tie not
aware that the tar will DO great any to materially
diinsh consumption. not however TO be overlooked
that System Of taxation tends 10 aggregate business the
hand, OF who able to carry the processes Of manu-
featuring article In ell its stages IL would DO msniiesy
unjust 10 allow an individual TO manufacture leather, and
from ~. leather manufacture shoes, paying duty only
I tho lrst product.
The law provides tina, whenever manufacture removed
for consumption the Manufacturer l. liable 10 pay the tar on
the article removed Under this provision Of law should
feel bound hold that Of leather aud OF soes
would be liable taxation upon tie leather wherever
removed for consumption manufacture The legality Of
such ruling Il not free from doubt, and therefore respect
fully suggest such alteration OF tho law provide
whenever manufacturer shall shall for
sumption any articles good. merchandise
which removed for sale would be- liable TO taxation
urture he shall be assessed upon the soesbe value Of
srce rool nerchaadss used OF so reno, ed
'or np,ion In tLe absence legislation upon
' oil aud Of authority under the law for the ruling Just
udcted II would be impossible that tue existing divisions
aud subdivisions Of labor ~ mechanical aud manufacturing
pureus should longer continue change in th. particular
would not only DO disastrous 10 large number Of mechanic.