, 1863-04-01
MANUFACTURERS ASSOCIATION.
REPORT OF THE WASHING,
TON COMIINTTEE. =.
The Excise Law and its E1tc1
on 1da11ufstcturerB.

r =
EXCISE Law ana HIS EAect
! ON H1HuuftcfurerH:
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Aepeeial meeting of tho Manufacturers AeaocIa-
,,o, ,,.os t,.,1 1sst ,assHa ~ ~ ~.
'1on ""s nea 'ast esenansat inc rooms o1 'ne "o''
camille Association President Ellsworth announc-
the object Of the meeting to hear the report Of
lhe eoahlttee appoln1ca to F!e't nasu"51on.
T. ". Baxter, Chairman Of the Committee, read
o'e ia ''no"o1 nvnoo,pr
Mn. PRrs1pEsr: The undersigped,a a committee
annuint.I hv ilis Assoc aton to visit Wushineton
Wprii TicT to obtain gon1e motsidcstions n the
Esciec Law, respectfully submit thc following H. rc
PGrrr rrcrfons tn thcfr departurr vonr comn,,ttca
were successful in causing Joint rcsp],itop to be
paeseh By the Legislature oS this State instfuct.p
ouE sepators and requesting orr Representatives
amendments to the law in uuestion M nlfrht rrn
der the came less burdcnsome to the interests Of
pressure Of taxation to rest more sanaiiy on tie
IS 5s qss1gsasd
through the proper channels Of coumuuIcat|on.
and consequently official notice Of it's passage
was hrougb. home to Congress.
yolr Committee were directed towards CT
fvcting an alteration Of the law, 90 that
uniform. tax might be levied on all sales,
cred By the Reciprocity Treaty existing bctween
This Government and Canada; but ind that the
feeling WIS unanimous again5t the adoption @ o.
oh)et tea that under euch Fyste no aatss M "oua
Or maze nnt ta. a. s;s u ,ao rani;n
On y %ay o. e5enanGa eo wica ~ ~ was 1gpI, Y ~
!aN. e!ectna!!y c.isns aJ ~ t>t ~ a,; nton H.
1IJ ,;+ - atci - 1ndrc ,hap mn 4a+.and
1s t.es ,nawere thai the law xas
obnnxinus to Tie same criticism. In OPPOSITION
to the vte,se Of your Conmittec. Il was further
arsued, tilat change in the law, Of 60 radical
Character rs that Proposed required longer fine
nx,fect q bitl for that nurpoee andlshat bsiorc
adoptiDg such scheme, longer tris of The plan,
as emboeied in tic original law, seemed to be-
most e1neifsnt. WV ~ ~
! TEc!a6urs OF yonr Committee were next direct.
cd towards procuring the adoption OF the general
! princ:pal Of lcvyins but one tx on thes same
ralue on1y in the instances or n1annfaEtrre. nsss
! Ing 1hrourh successive stages Of fapr1catiou.
The erievauees committed Of, were found, on
! II as in our section Of the country,
and In consequence, meeting Of the
Representatives. from the Northwest, took
| hctnlaIa before them, committee was appointed
from their number to wait upon tho Commissioner
! OF Internal Rercnue to urge upon him full and
fair consideration Of the suggestions offered By
yonr committee. In addition to this, the under
signed, induced tile calling OF n,cetfnc OF the
John nntchin. of f1h,o ,ras chairman # Heinz 1he
oniv mectin. of s,;d comm;ttee se.sinn
iI,ie Committee after having attentiyely heard the
/ 1irSs of tic rndcrairnel: Az ahoye indirated,
adopted tcports and Therein emb5aced snbstan.
YAM o{tteep s psiso lad aexer Interviews WITH
~ w 7a Hn1on;ttce ~ Wars INA Means rar;n,,s
.a.rh"x. Nv - 4nn Senate F}nance Cnmmittre n,Id
.,ft1 ~ feo,n1n5ssinnrr nf Interr,I 3tprrnnn he
ear and ali Of whom the ohicctions to tie e5
1s1. ~ aiso tho nronnscd annnI,nrnts thc,e
~ * - ~ ns tha sar3f afYcted in
t,rcsts ware fraoueIily md fespectfut1y nresent
I'd. Tie unaersieUed would he;dly be- abIe, ever
t ~ M ~ ~ ~ ,,S IL
& ~ ~, ~ csrt;g chdn"e IN ttc a INN hc n
tnem LOT y ~ ~ !n] npG p'cers sre ~ y
o. nn o. bnt tme nhfopsT [h onSeI'
o1nnrr ~ nn1r imnnrt,ut n,;nta on3 ;i3,strs ~
f;nus eftred n shor tie ;nInat;cc ana ;ncnun1;t
o1 Ihe ,a" a. apPhtG ph 20 u: M thet H.
l., ~ an ~. th 4a MI; !; T. sa;i ;rS r1a,
H. 81 ~ tt ,n nd Ina the msrit II of trtb
nnl l11le rg.ectoh SHOWS u 10 De lon4oeuin lnau
'les1 error. IL true tne consumer ofatnal1ly PAy
supposed 10 inclndc tho cost q labor and matefi.
tieIes Of sale or Exchange have comparative vaia
only and in proportion as tie price Of given nrti
Gle, from whatever cause, exceeds tha Necessity TO
its use. to the same extent wiI it - driven IRON
the market. 10 meet tnis result; tte manniactare n
te done. he either fails to be reimbursed for what ii
lag }aia out in the shapc Of ta1, or other charg
uunrration Tor te labor and materials c has ncor
po1ated in it. The same theory Is founded npo'
the further error, TINT manufactuters control - an
ioiIa'e tnc massst prlces @ VI !ae?1 iaorlts Iaa
tAts 's ceSaelohaly 70 serI llsiiiseu eSteht ah
nom local anu c3cept'oha tauees. 1Ae casr, ma!
aomitted, pnt IT, Il %1qay venting II that seneTa a.
IN poties1 10 s pstcr sci
tle than that markets are controlled " the tne1o
t;,os Laws o. uemana ana supply, aoa 70 otheso 'aw ~
weakcT oi two parties it Is In reality eonsumptio'
s she aet es VIZ oay s opc
fabrtts a1reaiy in market, but 1t is the nnfaillnl
: manufacture and consumer ate u9doabtedy' to
i other, the necessity for use, being Of course tn
! fame, whether the supply he large OF small; an
q this c,fcnnrsance, shs nnasaetSEes, rs W.! q
d age. but Oil the other hand. the absolute necets
tss q mgn are are yeLy W few, and ths necessafles
one decade, from the events OF Wat, Ie%o!attor
ainr, pcstiicnce or even OF grest political OF &C
se clai changes, become INC laxnrlca Or the ne3
il heTe The consumer ossnps's rs yantase gfonna
snoss TSsy tnes Wnem Ias nas u y
us1oa,ur uS stnr cn"snncrs ars datnE,Gd f,n
ID usk;ar t6.ir nrsl;nary uurchases. ht Tia nrey
ne ~ ~ n nu 1 - ~ hs hn
ie nrss md ~ ,hso1nte insnlSrncT - A'e o'7
y That the law ieisates against the tnanutac,ur
e boine ont Inducements to aerreaat. canital. az
"a the1.bS compelling tic fornsr 10 cease buaines
g thc accumulation Gf taxes nrnyent;np all nftamn
atT9mnenton @ pm fa;,s to ohtain II
ION m'tbs tbe cor shoush 1 relieved 10,
tbe Income tax b. law5 JET in such case be aot .,
ontle snt5f eert Of eoe'ndaetin bis business Il
ss1a Wei a TN ts eGasseE eS 'D
That The An u . aa'9' m
e ss County, sFshsa e ssa n
d ment and permanent prosperity, tor It's ability
Re eafrs Gu lse present war, Ihat ths5 ha epnsIi M
aaaton
Is. come more nearly sef-sustaning than any othe
Inat upon thelf ,enntsrpa,se Depended the em;plo
ed single out SUCH class TO bear the burdens OF tax
ton, and eul}ect them to all the contingencies th
afsfe IN condast1nf business ths PROSECUTION
he in Necessary appliances. That it was an undi
IN nuted iact tAe e. percentage Of profits realized
CO aae
ID compared with either OF the other classes. so
or Committee claimed that the reason might be fou
It living. lack Of application and industry, did II
on exit to the same extent among them and that
~ ~ thc yovernmeut anv Interest 1t might haye IL a
M sales made By them, for the reason that all cal
ID were subject to tasation, whether realized ffc
Of Or not. The merchant paid license fec. anu
~ wise. The }aud-owner, or apecnlato1, in MAXI
~ up his baIaucn-eheet might deduct from the val
ac placed upon the land the previous year IN amou
mr. 10 compensate 70 come s!tent TIC ta1 he wo'
&c. when the capftaiist issied 10 realize an income
sS xas freed from taxes. We named an instance Ii
~ this: 4. bne 300 coo invested In per cent atucl
~ ths s6oo EXEMPT. and be pays on
hg remaining 4e,A0-sie2 g. has stD0.Ooo in7esi
in manufactures, and creates products to
); J.. amount OF xsoo,oo0-hss tax IL S9,000 on til,
cd, yrar the eamc eanses thst nreyent from, rcce
-, {n,r anv diy;ienI ami henca narino fay has a
ier+ nISrrntrd r from driync Hrnti, n"7rrtheie he
he navs he "a 01l 1ay. ,rfn ibnn",, Il shnn1i
ne,r hta sn1itoi ia - rnrch Tat;.oi i nara ~ -