Cleveland morning leader. [volume] (Cleveland [Ohio]) 1854-1865, 1863-12-19


INSPECTORS OF DISTILLED srIEITs.
The Committee upon this subject, through
their chairman, W. E. Robinson, Esq, of New
York, submitted that while satisfied that Asses
for their labors, they would recommend that
this be LEFT entirely in the hands of the Com
missioners of Internal Revenue and to the en-
lghtsned judgment Of Congress. 1t however
recommends that the compensation OF assistant
Assessors be increased, and that, in lieu OF the
compensation now allowed by law, the
assistant Assessors be paid four dollars per day
for every day actively employed, and ten cents
fer every name contained in their lists as re-
turned to the Assessor. The increased pay to
date from July 1st 1858.
In order to obtain correct returns Of the man
ufacture Of spirits, oils and tobacco, which the
Committee submit are not correctly obtained
under the present system Of operations, (the
collector having settled and collected the amount
to be paid before any assessments made by the
Assessor and the latter officer, possessing no
power 70 do more than request the returns from
the manufacturer it is recommended that In
spectors Of these articles be appointed by, and
subject to the authority Of the Assessor, under
the control Of the Commissioner.
a series of resolutions urging the above
recommendations upon Congress concluded
ths report, which was adopted in its present
form.
INCOMES, RAILROADS, STEAMBOATS,, Sc.
Mr.. BarnhiIl of Ohio presented this report
which was adopted with amendments.
That sections 81, 50, SO and IS be 80 amended
as to provide that all the returns of the several
companies or corporations shall be made to the
Assessor OF the district where the principal office
of such company or corporation is located, in
stead Of making them to the Commissioner of
Internal Revenue, as is now provided in the law,
and the Assessor shall return the amount Of the
tax of such companies or corporations to the
collector of his district, who shall collect the
same as other duties or taxes are collected.
They suggested further am sndment to section
II by adding to the kinds Of compsni-s or cor
poranOns that shall be subject TO 8 tax Of three
per cent. on their dividends, as follOws: ''Gas,
Bridge, Canal, Turnpike, Express, Telegraph,
Steamboat, Ferry Boat, and Manufacturing COM
panies or corporations"
In relation 70 the income tax an amendment
was proposed providing that the income returns
shall be received by the Assistant Assessor on
the lst Of January in each year instead of May.
1t was proposed to amend Section 90 as fol-
lows-stnking out all after the word .sof' in
page 81, line g. to the word five in line H. in
elusive, and insert, -Four hundred dollars, and
do not exceed the sum of 5000, duty of per
cent. upon the amount Of such annual gains,
profits or increase over and above the said sum
offour hundred dollars; if said income exceeds
the sum of $40, coo duty Of four per cent. upon
the amount thereof exceeding four hundred dol
lars, If SAID income exceeds the sum Of ten
thousand dollars, and does not exceed the sum
Of 1000, duty Of FIVE per cent upon the
amount thereof exceeding 500; il said income
exceed the sum of 5000 duty Of u per cent.
upon the duty thereof exceeding s4OO;h and add,
"the rate Of tax shall be established by the As
sessor prierto the deduction Of the S40O.''
II vas proposed to amend further, by proYid-
ing that eash person be required to return his
total income, so far specifying the sources from
which it is derived as to enable the Assessor to
decide what deduction shall be made Il erefrom.
They also prop lsed to amend Section 80, so
III ct ''t5iftS' shall be considered as income.
To amend Section II, OF the amended law of
March Sd, SO as to exempt such actually paid
from income to an amount not exceeding $50.
EQUALIZATION OF AssEssMExTa.
The committee on this subject madO a
lengthy report through its chairman, Mr..
Chase, of PennsylvaniG. We were not able
to obtain full abstract of it. The most i'm
portant recommendations are
That all allowances for repairs, both ordinary
and extraordinary, be abrogated; and that 10 al
lowanee Of contingent fund and undistributed
earnings, etc, be permitted.
That there be no deduction for taxes upon
property which is not in its nature productive or
q source Of income.
That interest shall be considered q source OF
income when due and collected.
Further legislation upon the manufacture Of
stone is recommended. Grave stones and mon
uments are 70 be taxed to their full Yslue and all
valorem. Stone in the rough to be exempt.
A fine OF $50 Is recommended for all plyers, as
shoWmen, pedlers, &c, requiring licences, and
claiming to have them but refusing to show
them.
After adopting this report the Convention
took recess of three hours, breaking up
about six in the evening.
SUPER At THE Angler.
E-a, er,b hnsv nao,Ia AZ A5sassara pnuaf
indulge "a occasional relaxation, and the
Convention, by way of recreation, gathered
for social supper at the Angler at nine
O'Clock Thursday evening. Mr.. Page, of
Chicago, the President of the Convention,
occupied the chair.
Colonel Ross, who knows how to get up a
banquet, showed his guests what a Cleve-
land hotel can do, and every one expressed
themselves as surprised and delighted at the
result. By the way, all the members Of the
Convention have declared themselves great
ly delighted with the style in which they
were entertained by their host of the Angler.
We have no space for an extended report
of what was said and done at the supper.
TOasts, professional, patriotic, pOetical, and
miscellaneous were read and responded to,
The whole affair passed of merrily. We
hear the speech of Mr.. Robinson, of New
York, especially extolled as an eloquent and
beautiful effort. At eleven the Convention
again resumed business in an
EVENING sEssIoN.
Which might properly be termed midnight
session, as it did not adjourn till about two
O'Clock, A. n. The session was held in the
gsntlemen's parlOr of the Angler. The gen.
tlemen were thus anxious to press business
forward as the week was drawing to q close,
and they were anxious to adjourn in time to
reach homo before the Sabbath.
MANUFACTURES.
The report Of the committee on this sub
ject, was submitted by Mr.. Presbrey, of New
York, its chairman. This report was Of
great length and it is impossible to make
room for it in our columns. It will almost
completely revOlutiOniEs the law on the sub
ject of manufactures.
About two P. II. tie Convention adjourned
70 meet on Friday morningat ten O'Clock.
THIRD DAY-FIEAL SESSION.
At two o'clock Friday morning, the Con-
yent'on reassembled for its final session.
After the usual preliminary business had
been transacted, a letter was read from the
Hon. Joseph ). Lewis, Commissioner of In
ternaI Revenue, to the Convention, by his
VIM. F. DoWner, Esq. The let
ter was couched in terms of high but we'll
msritsd compliment, thanking the cOnvsn-
ZION for the interest which they had felt in
the subject of Internal Revenue. Votes of
thanks to Messrs. Lewis and DOwnsr were
,,..ad bv the Convention,