The weekly pioneer and Democrat. [volume] (Saint Paul, Minn. Territory) 1855-1865, 1864-12-23

L.
make up the total yield of excise to the
three hundred millions dollars. required ;
and will within the calendar year, under
conditions of trade and business ordinarily
favorable, produce the whole balance and
surplus sufficient. to secure the Treasury
| against the recurrance at the end of the
fiscal year of 1866 Of q deficit similar to
that for which it is necessary now to pro-
vide.
81 He then argues that this method of sup
plying the deficiency is preferable to d.
D,ct tax or q supplementary income tax.
THR TOBACCO TAX. % lls5 d
The Commissioner then states at length
the difficulties encountered in attempting
to execute the provisions of the law which
imposes duties on cigars = and concludes
that q change in this part Of tile law is i'm.
peratiyely demanded, and suggests that
an dd vdIo,em plan be adopted. He adds
however, that it appears question we'll
worthy of consideration whether it be not
advisable to tax the whole tobacco product
In the leaf. By the adoption Of such a
measure frauds can be more readily guard
, ed against than now, and the annoyance to
which. the manufacturer is necessarily sub
,jected by any efficient scheme of the as
sessment and collection will be obviated.
Alight duty on the leaf, accompanied by
an dd rulorehsI duty reduced below the
present rates, would answer good pur-
pose and by lessening the temptation to
evasion would facilitate collection. Either
measure would be an improvement upon
the present law. The Commissioner adds
that there is general concurrence of
opinion among collectors and assessors in
these views. a, ,r-....'..,., p, ~ 49,,
! f,.1,s..,.f 81 COAL AND CORN. a..s ...t
1t is shown that the effect of the tax on
mineral Goals has been to encourage the
Importation of coal from Nova Scotia,
whence, under the Reciprocity Treaty it
comes free of duty. The Commissioner
suggests that if the tariff on coal was
made to apply to coal imported from the
British Provinces, as it would on reels
ion of the treaty, it would secure the mar
ket to our own producers and add to the
revenue of the government. q. a
- Numerous facts and arguments are ad-
duced to show that large amount of In
dian corn lis shipped to Canada, free 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, manufac-
tured, and then sent back again. The
Commissioner then adds that RECESSION of
the treaty would probably be quickly fol-
lowed by an import duty on the tobacco
and corn now entered free, the effect of
which would be to check illicit border
traffic and save to the government several
thousands of dollars .-@
81. ., IT, TX AssAYTN6. T. ~ -..
80; The Commissioner suggests that the
assayiHg 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
private account would become impossible.
The government might even purchase the
buHiOl at discount sufficient to consti-
tute reasonable tax. Some arrange
ment would secure to the miner fair
price for his bullion, and perhaps check
its expectation. 81 t'i.ai'>'
4 ti~u' TAX ON PETROLEUM.. = 1'.
The Commissioner suggests tax of two
or even three cents per gallon on crude
petroleum. oil, and thinks that the IMPOSE
ton of such a tax, with the reduction of
the tax on refined petroleum from twenty
cents per gallon to fourteen or fifteen
cents, would yield a larger revenue than
is now received, and also be beneficial to
small distillers = -;".''''i'' F. rl#
"ti i ..''tGslf BOOKS. 9' a-ts'
The report dwells upon the difficulties
in, the way of reaching the persons to be
taxed. for the Manufacture of books, and
says some change in this part of the law
is a necessity. "a 'f'" -. . = 81 ~.
The question of taxing railroad iron is
carefully discussed, the report showing
that in the year ending June, 1854, the
importation was about one half the amount
made in this country that our own mills
are able to make all we need and sug-
gests whethe- the conditions which invite
such heavy importations of an article
which gives employment so largely to our
own skill and capital do not demand le-
gislative action in support of the interests
of the revenue, especially in view of the
decreased home production which they in
dictate. f1@iH ii1i .''.i@ 49,
va TAX on REAL ESTATE.
A rule requiring the tax on real estate
to be assessed on its rental value would be
conveniently practicable, and would OBJ
viate the necessity of the vexatious inqui-
sitions now required in ascertaining the
comparative valne of live stock at differ
ent periods Of the year. The Commits
sioner Is unable to see why a man who
consumes his income should not be taxed
for it as well as one who. saves it; nor
why one who lives in his own house should
not be taxed on its rental value as much
as if he let it to another and put the rent
id his purse. fit be deemed fight to
allow the occupant of his own homestead
such a portion Of its rental value unas-
sessed as would suffice to pay Che rent Of
moderate dwelling, the excess of the
/ annual value Of the homestead above that
sum- might be taxed . An allowance OF
three or four Hundred dollars might not
be unreasonable, while the same amount
should be allowed to "a lessor Of real es-
tate for rent actually paid.,o9 s'o9 r., II o
Fi ssD3Gi tAfisoRI1ANRots. ~ A'-3 A''l4
As The Commissioner recommends "a re-
III