The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1865-12-06


0haxs and cheroots ........,.. b26s<0 600 l16
Articles In schedule A........ 3l6,621 9sl ,547
Smoking and chewing tobacco. 2sss's So a'css,SH
Dsssnod spin~. a6Ol,07l l,0St,o OBJ
Total. ..................... "a ,s4I 52,e74 OBS
Reports due from several collectors have not been
served although their receipts have been regularly de-
Poaed and the above amounts for 1896 WILL in some
nNAnces be considerably increased The receipts from
distilled spirits for the months here reported exhibit
evidence Of the amounts consumed Of the compare
o. r. Of that reported in 1866 July, August and
September, 1891 accrued from the imposition OF twenty
q dxty cents per gallon The same is true Of tobacco
- 81 766 GIG 70, mort than threequerters of the
Whole amount reported In 1865 was derived from the
low rates Of duty prior to the statute Of June 80 1854
IL will be observed that the increased receipts
largely from the annual list and especially from income
NOT far from sixty per cenum Of the latter from
income in Of five thousand dollars and taxable at
At the date Of this writing the revenue from the
nual list almost fully collected and the receipts for the
reaning portion Of the fiscal year must be manly from
Tho nuctuation in the value Of merchandise will, Of
sourse affect the proceeds from whatever bears ad
vaiorem duty The from the Southern States is
altogether probematical From the most reliable data
that the
moe for the current fiscal year will not be less than
80 APPOINTMENT OF ASSISTANT AssEssoRs snr
Dy the amcndatory act Of March last il was provided
as assistant before that time appointed the
Secretary Of the Treasury should in Of vacancy
appointed by the assessors Of the several districts
toct 70 the approval Of the Commissioner.
me Attorney General Of the United States to whom
gvon to the Secretary Of the Treasury his opinion
under the second section OF article second Of the cons
tacn such appointments be made only by the Pes
dsnt Of the United States the head Of department.
The language Of that section is,ithat the President
= shan suoSn ana
lhe United States whose appointments not herein
seherwise provided for and which shall be established
~ law But the Congress- may by law vest the appoint
nent Of such inferior officers they think proper
the President alone, or in the heads OF
Il would SEEM therefore, that NO other provision Of
NV s made for the appointment Of assessors
Than that which exists undesirable as well as an
untntended burden u imposed upon the President and
NJ Senate
TAe purpose Of the law would seem to be answered "a
appointments immediatey to the Secretary Of the Trea
y rs authorized by the above section of the consu
49, and respectfully suggest that modification of the
~ may be made TO that effect. Mt4
APPEALS UNNECESSARY.
From the almost universal experiences Of assessors II
seems that the holding Of formal appeals from
aassssments in the annual list required in the nine
tssnh section, is entirely unnecessary The public al
have actual notice OF the advertised time Of hearing at
any other locality The result Is that in many districts
nsns have ever attended to appeals, which have
Assoe proved Of advantage neither to the
ne9 the taxpayer while they have been charge both
= the local officers and to the public Treasury Between
- assessment and the collection there Is always opporu-
my for hearing desired either In person or by
sspondence, and after collection this Office is always
me system Of holding appeals in the several counties
= borrowed from the direct tax law, under which
sss Or decrease q single Affected every
landholder. There need therefore, of comparison
aad often Of personal view. Under the revenue law
every assessment is independent and the machinery re-
LACK or UNIFORMITY IN RETURNS
n singular lack Of uniformity In the time when the
vgEsoas returns due the assessors from different
ssse Of taxpayers h often productive Of neglect and
AVOID There % BE- NO vs 20 Ss
eothly least should all be receivable ON
- same day and payable At the same time thereafter
xAe the statutes smpled and systematized In
Asr details the less will be the friction engendered in
Or operation and the moro certain their results,
s the penalties Of the law. They differ largely in
aeant for the Same grade Of offence, while the manner
E their recovery sss various almost as the forms Of pro-
Assp and lambs Is I'VE cents EACH and the penalty in
Of fraud evasion Ii ten dollars two thousand
e neglect Or refusal to make return and payment Of tax
uDea he gross receipts OF certain persons companies
nssed BY The assistant assessor to be- included in the
oGDsssment and for fraudulent evasion thousand
lsa without regard 70 the amount Of indebtedness, to
- 0ued for In the courts and special penalty what
OVu1 10 provided for neglect 10 make Of
- until After notice from the assistant
v,sssy referred 10. and could be- made As numerous
a1D0st, - the sources OF revenue.
h this connection may add that section fourteen,
~ peculiarites In some parts OF its language, IL
e questionable application to many Of the returns
erred later In the law which appears from other parts
= o involved in its construction as thus far TO have
- Of little practical utility
0saEAsED ALLOWANCES 10 ASSESSORS FOR nKSr,
11oNAL COMPENSATION TO ASSESSORS ASSISTANT
0usORs IN CERTAIN CASES
Under section TWENTY-FIVE the allowance made to asses
for occ rent in exceed the Of $500
psR annum. This limit Is still much than sufficient
b districts Of the country; but In several OF the
~ Of The law compeIs our Officers 70 seek rooms insult
osksn for themselves and incommodous to the public,
Ake payment In part therefor Of receipts designed
~ Congress compensation for their personal services
soems but Just them that this Limitation be enlarged
90 hey be allowed actually and necessarily
Ne hast proviso Of section twcntytwo authorizes the
Onoary or the Treasury TO nx such additional Of
apsnsaon 70 and assistant assessors in
0oeg0 collection district embraces than single
oo0Ueesonal district and TO assessors and assistant
lssors, revenue agents. and inspectors in Louisians
Uogeh Caroliua, sMssssipp Tennessee Missouri, CALI
snia Oregon and tho Territories rs may appear 10 him
Deo Just and equitable In consequence Of the greater
- Of living and travelling in those States and Terrific
- ssriccs Of competent ofcers. The suppression OF
sEusd hostility in the insurectionary districts has
r States nsighborng 70 several OF those above named
90 In which the cost OF living and travelling nearly
S s or
- Secretary Of the Treasury should likewise BE- ex-
A0esors and collectors allowed for postage actually
~ letters and documents received or sent BY them
w Ss SrUash The mails Is % and
gopectfully suggest that II they allowed the frank
~ privilege upon ocial business between their respect
- c0ces would b liable 70 little abuse and be
- Of cost 10 the government
.h--ri.ri4 ..8E . sArEs.
predecessors in their reports to the Secretary Of
- treasury alike recommended that the purchase OF re
Doo safes Be authorized for the Of collectors and
leeessors Ia this Recommendation cheerully concur
yaae enterprise Of the amount covered by the books
- papers Of the most unimportant district Of the
~ v seldom left BY prudent managers TO the dangers
which Offices are now subject The loss accruing 70
- government rom single CONFEDERATION might almost
eea tho expenditure necessary Tor the protection every
SALES OF REAL EsrAn FOR TAXES
octon thirty relates 70 the seizure and Al public
0on Of real estate by the collector when goods and chat
- cannot DO found SUFFICIENT 70 satisfy the duties I'm.
pseed.
N provides, among other things, that II no person
o for the estate the Of the tax 10 be collected
oegsther with the penalties and charges the ofccr shall
D1Tchasc the at that for the United States
and shall deposit his deed thereof with the District Al
sney. Although the tax may be large and the reality
xx~l..