The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1865-10-26
Visionary Schemes Of the Special
Revenue Commissioners.
IMPORTANT TO MANUFACTURERS
Extraordinary Confliction in the Decisions Of
the Department at Washington.
Licenses, Petroleum, Gasoline, Whiskey, Dead
Men, Stamps and Frauds.
&c. &c. DC.
Our Albany Correspondence.

Inc assessors again assembled IN convention TINS
morning 1t however evident that but little
would be DONE and many OF those present only went to
tho hall mcrs lockers on feeling that the whole de-
lberations would not amount to anything In passing
the resolution last night declaring effect that they
would suggest notifications ofthe law but merely talk
the interpretation they substantially declared TO the
world that they did intend TO simplify the
equalzc the burthcns by urging such notifications Of
the law its practical administration suggests to
the various assessors. Ii any set OF men pos
sess the knowledge requisite 20 detect the weak points Of
the law and wherein it fails is inadequate or too severe
it is the assessors whose duty TO execute the law II
they not better qualified point out the modidca
tons necessary than any other class then they are
unfit for their duties. Nineenths of the members Of
Congress know nothing OF the internal system
except by theory, The system of raising revenue in
that form is thing this country and it only
through its practical workings that its weakness i'm
pracucaby can be ascertaned and the evil remedied
1t is very easy thing to get up theory any sub
ject that reads well paper but which upon trial
proves only napplcabe, but entirely worthless 1t
is right here that the could be of valuable
vice to the government and the people. Any
member Of Congress who desires to conscientiousy
discharge his duties, instead Of taking offence at
the recommendations made by those who administer
the Revenue laws, would rejoice to receive such
suggestions, that he may vote with better knowledge
of the subject when it before him in Congress.
II sales would work better than the present sys.
tenn who show that fact better than the asscssoss
It is true that Congress has appointed special
mission to recommend such changes in the law they
might consider necessary. The gentlemen composing
the commission are theoretical men, and have had no
opportunity to become thoroughly conversant with its
practical workings. Who, for instance, that has read
the twaddle Of the vetcran Observer Of the New York
Tmes, who Is a member Of that commission, can
possibly Imagine that that person can in any
way suggest practical dcas Judging from his
letters from the Bceches 1t would be mpossblityt TO
squeeze practical idea out OF his head As q sample
ofwhat that commission doing IL understood that
they have been porting foreign books and have
found that some monarchcal government will not allow
any person engage in dstng spirits unless he
features large scale; that small manufacturer
shall engage in the business nor any brewer hayc dis
tillery connected with .his establishment 10 dis the
washings and ale. Here is attempt TO strike
down Of moderate and build the capitalists
Tho which II is said they give for this course is
that such is the law OF England some other country
This may do very well for the European governments,
but will not answer for democratic America We want a
revenue law applicable American interests and the bust
OF this country and not any nation the other
side Of the Atlantic II this % the sample Of the recon
mendations OF that commission, then they had better
make their report the Parliament Of England instead
OF the American Congress.
The committees made their reports to the Convention
this morning. The Committee on Income recommend.
ed that the law be enforced which is simply
mendaton at ALL either in regard to uniformity of prac
The Committee on Dead Men recommend that the az.
secure lists OF deaths and the heirs TO whom
legacies left, with view to the
mttse appointed 10 draw up circular that point
TO secure uniformity Of practice
The Committee Manufactures made = Lengthy
report. The discussions the various points re.
vcaed the fact that on almost every point arising on
the varied and numerous questions this portion Of the
Law the department afWashngton has sent decisions 20
one given point aud 10 another
decision directly the opposite on the point and to
the third decision conflicting with both OF
the others Inc Development made ~ TINS
at Washington reveals some Of the most extraordinary
conflicts known in the history Of any department
The law IL declared to mean one thing day and d.
recty the the next and the following day
have altogether different meaning than it'did either
of the two preceding days This may be held ius,da.
Bile that IL fool who cannot interpret law 70
mean than thing, but IL cannot be in any other
way II is in fact almost incredible that any sot Of
officials could possibly make 80 many conflicting de-
csions on the language Of the law This fact proves the
necessity OF the making recommendations for
e sSs % b. ,S s 50 80 s
Trajectory opinions Ia no other way can they secure
uniformity OF practice
The Committee on Manufactures recommend that no
deductions be made for freight manufactured art
ces also that goods consigned 70 an agent 10 sell shall
not DO taxed until sold They also recommend the
night In regard 10 the change in the mode Of making
returns and recommend that the Department At Wash.
ington Immediately send the circular 70 all assessors
They also recommend more vigant scrutiny Of the
deductions claimed
The following 10 the copy OF the circular referred 70,
which may be considered ~ the rulings not only Of
the Department isngon but also by the assessors
in this Convention
TO rn mAsuYaCruRERs
The Excise law sections 81 and s6) requires you b.
render full account OF the quantity and value OF your
manufactures or productions during each month as well
as the quantity and value of your gross sales and 70
separate columns the items and account Of your
deductions IL any, which has been consumed used by
yourselves agents used for the production OF other
manufactures with the market value Of tho the
tine and place OF such or consumpon also whether
you have shipped any Of your 70 any foreign
Shipment and whether you have assigned any Of your
goods TO auction commission merchants other than
such your regular selling agents and tho value OF
the roodsthus consigned nj the place of production
BY recent decision OF tho Commissioner II u held
that where you uniformly consign your goed for sale TO
persons known commission merchants but who in
fact your regular selling agents no return OF goods FOR
taxation shall be required and tax accres until the
goods are sold BY them. and returns of goods thus
sent will be received based upon estimated values This
rule applies, although you may have more than oae
mission merchant who keeps your goods and makes
sales for you.
The returns thus made must be verified by oath
Affirmation and be returned " the assistant assessor
within the arst ten days Of each month
The manufacturers blank mo 81 has been prepared
by the department TO suit the requirements Of the law,
and the Commissioner has given positive instructions
that no return be received valid which does not Tin
oil respects conform 10 the requirements Of the printed
blank !" In where the mannfatul refuses or
elects to state the amount produced, or where he
negles 10 conform to the other requirements the assist
ant assessor authorized 70 estimate The value OF your
sales aud add the penalty ~ ATTY psr cent and The party
may be subjecei to une Of Ave hundred dollars ani
his goods to seizure aud forfeiture
II relation 10 deductions great care must BE observed
No deductions are allowed upon goods which pay spe
clnc duty, BY the ton pound &c Int the time Of max
IN OF such goods H. regulated by the same rule
AZ app TO goods which pay nm al vilorem duty. In
c,s of goods which Pay m nd valcrcm duty. Ter re
turning the u gross amount Of actual ssc tho FOLLOW
Ing deductions may bSmaic -
Frs-rhc full value OF your sales must he reported
including the amount ciincd as riehuul Deductions
and the deductions cialmc mus, be specifically stated
II freight stulo nearly vow eau to what placs ig
intcresi, nj what rite
Sccond-wlicn sold By agent whether On commission
saIarcd, hy regular commission house effect
ns your salea M place other than The place OF produc
ION, reasonable commission, not exceeding three per
cent will be allowed; but no commission eau be allowed
on sales r,sfe al tho place Of production
TIL dNo dedJctiun can be allowed Cor guarantees, In
surancc labor necessary TO put the Goods market
able ondition; any dcduc ON DO made for rent
OF store, clerk hire fu1, lights, postage, advertising
taxes, travelling expenses Be These are supposed TO