Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1864-04-08
99aiIg gppeal.
MORNING EDITION.
ATLANTA, 6
FRIDAY MORNING. APRIL s, 1864.
THR AGRTOULTFRAL TAX.

Much doubt exists with both tax assessors
sndfsyeTs. says the Richmend Wig, upon the
proper construction of the act to "Lsvy Addi-
tjonsl Taxes" passed by the late Congress
$50 many attendant d fienllies" are apparent
to Mr.. THOMPsOE ALLAN the commissioner of
taxes, in reference 20 the agricultural tax, that
in his late ingtruetions TO sEsessOrs, he deemed
it best not to settle It at present by the depart
ment, but to refor it to Congress at its meeting
in May" The wording of the sct admits of
contradictory constructions, the stumbling
block being what period. or which year, the
the several provisions of the act apply 70. Te
come to clear understanding upon the sub
ject, the Arst point to settle is when the year,
whether 1868 or 1864, begins.
The beginning Of q calender year On the lEt
January is mere conventional arrangement
That many ineonveniences attend lhs arrange
ment IS universally TecogEized, and il would
perhaps be altered, but that il would cause
more conlu5ion than to violate it ss will. 10
times past almost every day Of the year has,
By come nation or other, been fred as the com
msncsmsns Of the year. Even now the Turks
and Arsbs not to speak of ether Eastern ma.
tioBs, do not reckon the year from the lst Jan
uaTy. Nor do more civilized nations, especially
ourselves, recognize any propriety in sdhering
in cur every day transactions TO the lst Jsnua-
~. 1t was originally a heathe institution,
because JANUS, for whom NUMA named that
month, was bi-faced and looked before and be-
hind. In New York, house rent is estimated
from May to May. Ia some other cities it is
from October to October, and 30 with other
transactions and settlements, varying with eli
mate and the custom Of business. The LIST
July when the farmer has usually disposed Of
hls surplus produce, and commenced 10 gather
bis growing crop and make his calculations for
preparing loT the next, is the true new year day
fer him. The fiscal year of some of our States
begins the Ist October, bat tbst of the United
States was not many years ago fKed for the Ist
OF Jrly, and in that o1T Confederate Govern
ment has wisely followed them.
On tie 3Olh June closes the fiscal year oI
1863 OF 1864, or 1863 4, however it may be
called, and to that year belong sl the taxes or
tithes the payment of which falls due within
that yesT. 1. is scarcely possible to doubt that
Congress, awaIe of this, purposely fixed on the
lst june, in its late set for the payment of the
additional" tEEes By that time the tithss Of
the last crop viii be pretty generally in the
hands Of she Government, bat hardly before. 1t
wOgld clearly be the greatest injustice 10 make
farmers, in addition to paying the taxes imposed
during the fiscal year 1868 4-or 1868, as it may
be called, also pay, before that yesr expires, in
currency new, all the taxes for the ensuing year
and wait on the chances Of crops, tiihes and
values, most Of which we're net planted at the
tine Of the passage of the act, or even yet, with
the privilege of having the value of their tithes,
not " deducted" IS the act provides, but re-
funded as each several 1.-THE comes in. The act
must clearly mean, then, that it is an "sddi
tionsl" !" specific, retrospective tax Of per cent
on all property employed in agriculture, from
which shall d" be deducted the value of the tax In
kind derived therefrom, rs assessed under tbs
lsw imposing it, aud delivered TO the Govern
meut "