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


30 1854 authorized 70 refund subject
the regulations Of the Secretary Of the Treasury were,
prior to the 30h last by the provisions OF same
section paid BY draft drawn collectors OF internal
revenue The third section Of the Of March last pre-
scrbed that after the S0h Of June the gross amount OF
all duties taxes and revenues received collected,
should be paid by the officers, collectors agents recev
ing collecting the same into the treasury Of the United
states without any abatement deduction account OF
salary compensation fees, COSTS charges expenses or
claims OF any description whatever anything in the law
70 the contrary notwithstanding. &"
Such payment Of course, does not allow collectors TO
honor drafts Of tho Commissioner and little emoar-
rassment has arisen both to tho department and the
public from the want of clearly authorized method OF
refunding such This trouble did not suggest itself
during tendency Of the amendaory and s only
necessary apprehend to call the attention OF Congress
the subject TO secure the appropriate legislation.
IN THE NsuRREcTIoSARy DISTRICTS.
the Treasury announced that without wsivng in any
degree the rights Of the government in respect 70 taxes
which had before that time accrued in the States or Ter
rtories in nsurrecton. assuming TO exonerate the
taxpayer his legal responsibility for such taxes the
department did not deem it advisable TO insist at present
their payment so far as they were payable prior 70
the establishment of collection district embracing the
territory in which the taxpayer resided
This Office, in pursuance Of that circular, commenced
and continued the collection Of such taxes only
crued In the several collection districts subsequent TO
their establishment by the order Of the President
l would respectfully suggest whether or not section
fortysix the of June 80 1864 which relates to the
collection Of taxes States at that time insurreconay
and referred to in this circular does not require the
careful attention Of Congress.
All the instruments enumerated in schedule OF the
issued for nearly three years in that PORTION or the United
States above referred to- were unstamped and invalid
Immense monetary interests are covered Sy these In
suffered by their inyadity, the subject deserves and
will Of course receive, special consideration.
PEDLERs AND SUBSTITUTE BROKERS
The apparent necessity for two provisions in the act Of
March last amendatoy Of the roth section Of the act Of
juno prior has passed away with the rebellion One OF
them denies license as pcders to all who regu
larry enrolled for military duty or physically disabled
from service; the other imposes tax o. one hundred
dOll arQnn cub trto brOkQ now
useless while the former, from the discharge Of enroll
ing officers is liable to produce hardship They should
be repealed. GAELIC
DEMANDS FOR PAYMENT rAxKs
Many complaints have arisen from manufacturers and
little embarrassment TO those charged with the ad
mnsraton Of the law by reason Of the amendment to
the SD section repeating the requirement Of demand in
writing before ne o. sen per I ,n penalty ior
undoubtedly TO secure punctuay OF payment; but ne
elect is often tho result OF orgetulness only and be-
lieve but just that written demand notices should be
served upon all taxpayers except when payment accom-
panies their returns
DEDUCTIONS ny MANUFACTURERS UNDER SECTION SO.
would suggest the proprety Of amending the seth
section relative TO manufacturers returns by striking
out so much thereof as relates to deductions
The law now authorizes the deduction Of freight from
the place of manufacture to the place Of delivery
mission not exceeding three per centum except where
sales arc made at the place or MANUFACTURED and other
expenses OF sale bona tide paid.
There arc SO many pcculnrities in the method Of
manufacture and sale Of different classes of merchandise
in different parts Of the country that has been found
impossible to define by any precise and specific rules the
deductions allowable expenses
Jfde paid" while general rules, however carefully
drawn, liable to such variety Of construction that
too much diversity OF practice has prevailed where It is
but Just the honest manufacturer that there should be
perfect uniformity Much time is spent by and
assistant in adjusting claims for deductions
and unfortunate differences of opinion often arise be-
tween them and the manufacturer which should be
avoided. This diversity OF practice has furnished oppor-
tuny for numberless short returns and large proper
ton Of the manufacturers who have been detected in
fraud have urged expenses Of sale either in extenua
II is apparently reasonable to allow for freight as some
manufactures more remote from the markets than
Others but their disadvantage in this respect ID per-
haps, fully compensated by the reduced cost OF fuel
labor rents and motive power. The deductions al
lowed only where the tax is ad valorcm. ..#
and other articles The freight Of which TO market Is no
inconsderabe part OF their value all specific and
without deduction The amendment proposed would, Of
itself Alone enhance the burden upon manufacturing;
but believe that OF ave per centum upon the gross
sales Of the manufactures in question preferable TO the
present rate, with the allowances
TAX UPON GROSS RECEIPTS TONNAGE vrssns.
BY section 1903 OF the act OF June go 1884 tax Of two
and half per centum is imposed upon tho receipts
Of steamboats, ships barges boats other vessels
employed in the business OF transporting passengers or
arr az, ~ March last relieves vesssis naynrtonnogs
duty from the taxation Of their receipts The tonnage
duty upon tho vessels relieved but an annual Of
thirty cents per ton and II s respectfully suggested that
the amended law imposes unequal burdens upon persons
employed in like pursuits.
SECTION ONE HUNDRED AND FIFTY UNNECESSARY.
Tho peculiar language OF section $50 Of the act OF June
90 1854, would seem TO indicate purpose 1t time
o. IN some way collecting the duties upon SUGGESTIONS
commissioners. However this may be, there 10 now
ainly necessity of the section and respectfully
commend its repeal
That part of the law which relates TO "stamp dutes Ia
not only susceptible Of Improvement in its details but is
worthy Of attention in respect 10 its general scope and
the objects OF taxation.
While the results OF It's administration are, perhaps
satisfactory than those Of other parts of tho
law, yet evasions and violations frequent, and
though the amount lost to the may be small In
the individual instance IL Is large in the aggregate.
Without asserting that greater vigilance than that here
tofore exercised may not perfect enforce
detection and punishment under the existing system
with the precise phrascoogy OF the law in respect TO
violation and punishment, as IL s must always remain
80 small as to afford too much inducement for its
evasion
Were IL not for tho inconvenience the change might
nfict upon thiny settled Districts II would be WISE IL
TO me, to dispense entirely with adhesive stamps
~ has been done elsewhere and substitute stamped
parchment or paper the use of which Ia its
Frauds would diminish, but fear the advantage 10 the
would hardly justify the burden upon the pub
lie Penalty Is provided for issuing unstampcd nsru
mens only when there is intent evade the provisions
OF tho law The instrument itself may DO invalid, but
there is punishment Of the party who makes
Some OF the courts have held the government to the
proof Of fraudulent intention and thus practically stayed
proceedings for neglect 70 ax or cancel the requisite
Sufficient time should undouhtcdly be given the pub
nc, whose attention is not specially directed 70 It's obga
ton In this particular but the law has been long
operation, Il Ii question worthy Of consideration
whether or not reasonable penalty for simple neglect
would be oppressive, IL certainly seems necessary
Every person who sells unstamped articles named In
schedule Is subject 10 penalty email for neglect Alone
larger when there purpose TO svade the law Similar
provisions in relation TO unstampcd instruments would,
believe, be both just and salutary.
The invalidiy Of unsamped instruments In the hands
Of their receiver must always their issue
enecualy than the liability Of those who Sign them TO
penalty more general compliance with the Law could,
therefore, be- secured II only those instruments which
Of value In their hands Of the holder subjected
stamp duty The small loss 10 the revenue from the
necessary assessments would II believed BE- more than
compensated by the convenience OF the public and the
more general Observance OF the law IL In wise, too
70 me to have few statutes which easily be
violated wyeh impunty. Familiarity with their infringe
ment In their details makes easier for one to
forget his obligations when larger In question
between himself and the government Moral well as
bodily diseases contagious
question has frequently arisen concerning the proper
rulo 70 be adopted In the Of oca papers issuing
from the executive departments Of the several States
well from county and municipal ooccs While there
Is such caaos express exemption from stamp duty,