Daily Davenport Democrat. [volume] (Davenport, Iowa) 1864-1874, 1864-12-15

II e Il. u N q. y. s
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innose dnties a cieare. and CONCLUDE that
s cher~e Il fhis ner4 ~ fhe law = irniart-
t;ssiv dsmsraed. ~ sneeests tfat - ~.
Evuly;rwvauDo - oduptsjva 1.ss.asssss'srss
liz sdds. however. that Il appears aues-
tioe ~ 1se(l,v u. eo2sideration whether
4 be not sdtissbls 70 tax the whole tobacco
product IA the leaf. By the adoption Of
suoh : tneesnre fsovdsc can h spsre rpedi2g.
ruefded aeoime th6o uu9. - the adnc5-
1910 With ne rAnuI6cto6 rjs sneoes6nr
rily subjected By any efficient scheme Of
assessment and collection will be obvistcd.
A light duty on the Leaf, accompanied BY
IN, a valorem duty reduced bsIow the prs.
ent Yptes. would answer . good purpoee;
and BY lessening that temptation to evasion
would lksiitate collection. Either measure
would BE IN Improvement upon the present
law. l may add that there is general
concurrence Of opinion among collectors
and assessors in these views.
n il shown that theichect Of the tax on
mineral Goals has been to encourage the
importation Of coal from Nova Scotia,
whence, under the reciprocity treaty, 1t
comes free Of duty. The commissioners
suggests that il the tariff on coal was made
to apply to coal imported from the British
provinces. as it would on = revision Of the
treaty. it would secure the market to our
| swn producers and add to the revenue Of
the government.
ced 10 show that large amount Of 1ndian
corn is shipped 70 Canada, free Of duty Of
duty of course, under the reciprocity treaty,
there distilled, and then sent back In the
form OF spirits. Also, that tobacco in the
leaf is thus sent there, manufactured, and
then sent back again. The commissioner
then addss that revision Of the treaty
would probably be quickly followed by an
import duty on the tobacco and corn now
entering free, the effect Of which would be
to check illicit border traffic and save to
the government several thousand dollars.
Tho commissioner suggests that the as
saying of gold and silver should be done at
government offices by officers appointed for
that purpose; to this end the license fee
may be raised SO high that assaying on pri-
vate account would become impossible.
! The government might even purchase the
bullion ut . discount sufficient to constitute
reasonable tax. Some such arrangement
would secure to the miner fair price for
his bullion, and perhaps check its importa-
ton.
He suggests tax of two, Or e zen three
cents per gallon on crude petroleum oil,
and thinks that the imposition Of such q
tax. with the reduction Of tho tax on re-
| fined petroleum. from 90 cents per gallon
to IA or 10 cents. would yield larger rev.
enuc than is now received. and also be ben
eficial to small distillcrs.
lie states at length the difficulties in the
way Of reaching the partly to be taxed 70.
the manufacture Of books, and says some
change in this part of the law is aecessity.
He carefully discusses the question oil
taxing railroad iro,., showing that in the
year ending June. 1864, the importation
was about ono half the amount made in this
country !; that our own mills are able to
make all We need; and suggests whether
the conditions which invite such heavy i'm
portations OF an article which gives employ.
mcnt so largely to our own skill and CAPT.
tal do not demand legislative action in sup.
port Of the interests Of the revenue. especi.
ally in view Of the decreased home produc-
ton which they indicate.
A rule requiring the interest on real es-
tate to be assessed on its essential valve
would be conveniently practicable, and
would obviatc the necessity of vexatious
| inouisi ion nowreouircd in ascertainng the
comparative value of live stock at different
periods of the year. / am ura lie to see
why = man consumes his income should not
be taxed for it as well as one who does not ::
nor why one who lives in his own house
shonld not be taxed on its rental value as
much as il he let it to another and nut the
rent in his own purse If it be deemed
right to allow the occupant of his own
hn,,,cato.d erch . ,,ort;o., ~ 80 ~ort.l 81