The weekly sun. (New York [N.Y.]) 1851-1869, 1864-12-10
THE WEEKLY SUN.
SATURDAY MORNING. DEC. 10, 1864.
Taxation OF sales.


Information from Washington affords the cheer
ing Intelligence thst thn country is likely TO obtain
a sound system Of taxation nj last. II Is reported
th.t among the ether financial measures sron 70
h. recommended BY Secretary RnssYSDRS to Con.
gross IL the evy,ng OF q round rate upon all sales.
This plan was originally proposed In our columns
and after being sdyocAicd by the Str, few other
journals In this city and elsewhere endorsed our
views. We have only 70 renew our expressions oil
confidence In The beneficial rosuts that arc likely TO
snsue from It's adoption. Nothing cnn be more
clumsy and oppressive than the prcs'nI-ho syS-
TEN q taxation. It is complicated from beginning
10 end aud intricate aud yexarous that no TWO
government oficials can agree respecting It's 'n'e'
probation. Decisions are therefore often Hpuary'
depending upon tho Will Of local ofhcers anu
frequently different in adjacent dis'ric~'
h cert.snly beyond the power oil any pan
merchant 10 interpret H. The TAI qlesnons
that have boon referred from the local dlsHehb
the central Office a, wsslina.on, tro so numerous
tbs. II il doubtful Il they bo decided during We
present gunerGlon There Is Icarecly amerchaniof
manufacturer In New York Tint has no; ycxatiou9
tax question pending over his head II ~ impos-
siie that IL could DO otherwise under the existing
Internal Revenue laws. Ono searches In vain
among them for any uniformity guiding prin-
cple. Imposts arc levied in no less than three
thousand four hundred and ff,y -four different way'-
and the number can be indefinitely increased un.
der various sections, tho application OF which IA ut
discretion of the many thousand Treasury ohiiAA
scattered throughout the country. 1h.s 10 taxation
run mad with vengeance. II answers no one oi
the essential conditions Of proper taXation-uni-
forrnity, unchangeshlrncss and simplicity Inc
method might be tolerated on patriotic grounds, II
Il answered the desired purpose Of raising an att
quate revenue. But II does not. II IL notorious
that the various excise and tariff schemes rel'cl
upon by Mr. CuAsH 10 maintain the vduo
Of our currency, aud diminish loans, have
utterly failed, aud Mr.. FrssESDEN's all
pinistration Of tho national finances will prove
successful in proportion he aOsudons the old
method, aud adopts the new system OF taxing
sales.
Experience shows that the war canno' he carried
On under tho present system Of taxation IL 10
rexstous and oppressive upon every existing In
serest and class, aud cannot he made to produce
enc half Of Che revenue necessary 10 MAINTAIN our
sredit and sustain the burdens OF The war o.
tbe other hand, the system 81 taxing sale,
.tfers tho superior inducements ii shopUf
city, effectiveness and uniformity. It's burdoh
Calls directly upon consumers, instead oi producers
a at present. and every one can know exactly The
amour, Of taxation upon any article 81 pJrchas'.
We cannot now raise over two hundred and hay
millions year Under the system Of taxation %
sa,os, we could double that amount almost without
a H.aH t.a fRtltH uf n
that our salos amount 10 minimum OF
thlrts-sx thousand mlouH q doil7rn per
annum. This is based upon the assumption that
products pass through three hands on their way
from tie producer TO the consumer. A one per
cent tar on this sum would yield revenue If
three hundred anil sixty mons-morc than The
sum now raised. An addition Of one per cent.
would yield seven hundred md twenty millions a
year. This tax could 10 collected monthly, aud
presents no compile alious useless uuloeuton.
Every merchant and storekoop,r would keep an
account Of his sales subject n tho oversight OF the
collectors and hnnd over, at stated Periods the
amount of tar collected from hls cJsloncra. One
great advanta.so Of ,his mode is, that II makes nc
unnecessary demands on capital, and therefore
cheapens articles to the consumer Merchants Irc
not torceu, rs NJ itaout, 10 h.NulSe lhe hilouhb VI
tariff aud other duties, aud wait one, three, ~
twelve months Tor reimbursement, charging th'
Consumers interest for the outlay during the iutcrv
IN tho shape Of Increased price for tho articles
Under the system Of taxation Co.. salos all this is don't
away With, ami everything IL direct, rapid, AM
economical. Merchants nnl store keepers VII
hayo no motive for fraud They are interested II
sxaggeration rather than in diminishing the amour
of their sales Besides, if fraud were attempted +
would be a more gsrlng form Of robbery, anc
could be easily detected. The amount OF sales cal
be less easily concealed than the quantity Of manu-
features. The more this system Of taxing sales
investigated, the more simple and effective does
appear, and Secretary FEBsINDEs has it in hi
power to bestow the greatest possible benefits uPo'
thu country by securing its adoption at the forth
coming session of Congress.
nt,..N 10.