The Cleveland leader. [volume] (Cleveland [Ohio]) 1865-1865, 1865-08-23

u Nne hcS OF June 5Uy 1864, which author
ICES the Commissioner of internal Rsvenu,
70 remit refund and pay back all duties il
legally or enormously assessed or collected
or uDjustly assessed, or excessive in amount
and, therefore, that it will not be in tba
power OF the Commissioner of Internal
Revenue to pay back taxes which NAV be
held by the Supreme Court to have been
Illegally assessed and collected.
A brief examination and comparison of
the two sections referred to will show this
apprehension to be without foundation.
The act of March Sd, 1865, is an amenda.
tory act and repesls only such provisions
OF the former ensctments as are inconsis-
tent with the amendments of section I6 To
require daily deposit of all collections
by each collector, and not inconsistent with
provisions authorizing the refunding of
tax illegally or in any manner improperly
collected. The authority conferred upon
the Commissioner to refund such taxes by
drawing his draft on the Collector of Inter
nal Revenue, is inconsistent with the pro-
visions requiring such collectors to deposit
all collections in the Treasury. 1t became
necessary, therefore, not to refuse repay.
ment in such cases but to substitute another,
mode, and the taxes collected enormously
refunded with as much promptness as be-
fore the act of March Sd, 1855, took effect.
The same section, forty-four, which
the Commissioner TO draw
against moneys in hands of Collectors au-
thorised Secretary of the Treasury TO
prescribe regulations, under --Lioh taxes
errOHeOuslyr -aollacted could ho reiunoeuI
and these regulations hsve been changed
laws. The Commissioner is now required
to make application, from time to time, to
TO meet requirements of amended laws,
the Secretary to have necessary sums placed
to his credit with Assistant Treasurer st
New York, upon which he draws in like
as if moneys were in the hands of
Collectors. It will be seen, therefore, that
neither ability to pay, nor fairly with
which such payments may be paid to tax
payers have been impaired in the slightest
degree by operation of act made March
3, 1865.
Very respectfully, yours,
WIN. ORToN, Commissioner.
The Commissioner of Internal Revenue
to-day made the following decision:
That vessels are not to be regarded as
within the meaning of Sec.
% of the act of June 80, 1864, and the tax
of one eighth of one per cent, imposed by
said section upon the sales of merchandise
is not to be assessed on the sale of vessels.
In regard to dividends the Commissioner
rendered the following decision:
It is declared by this office that all disi-
dends declared by any institution mention
ed in Sec. l2O of the excise Law, since the
first day CT July, 1864, are subject to tax
of psr cent, without reg ard to the time
when the profits upon which said dividends
are based were earned.
'ils z--l APPoINTMEHTs-
The PRESIDENT has appointed John h.
Goodlove United States Attorney for the
District of Louisiana, and John L. Will
Hanson Attorney for the Western District
of Tennessee.
VIRGINIA AFFAIRS.
The Virginia State Convention which
assembled at Alexandria some months ago
adopted the proposed Anti-slsvery amend
ment to the constitution of the United
States. 1t appears, however, from news
paper articles and other indications, that
there is q total ignorance of that subject in
the vicinity of Richmond, or otherwise
there would not be such an earnest sdvo-
eacy of the Convention to do what has
already been done, as Governor Pierpont
and the Legislature which assembled st
Alexandria are recognized by the leading
men of Virginia as legal It occasions
much comment here that they should
ignore the State Convention which assem-
bled there under the same executive suthO-
rity.
THE wIRz TRIAL
There seems TO be no doIbt that the
charges and specifications against Captain
WIrz will be amended by the prosecution
in several important particulars. His
counsel will take issue that this cannot be
done, the prisoner having already pleaded
q mot guilty" to the charges on which he
was arraigned yesterday.
GOT HIS DESERTS.
NASHVILLE, August %.
Rx-rebel General Wheeler was badly
beaten to-day by Colonel Blackburn and
Captain Quinn, in consequence of threat
made during the war by Wheeler that he
would kill Blackburn if ever he took him
prisoner, as he was q damned homemade
Yankee. Wheeler was in bed when at
tackled, and was severely beaten.
RIOT.
There was q considerable riot at the
noon, resulting in the wounding OF Lieut.
Hardy of the 18th United States Infantry
aud Lieut.. Col.s Tournicht of the l3u
United States Infantry. The guard
we're unable to quell the disturbance unit
reinforced by three companies of eolore
soldiers. Revolvers werefreely used.
Quite a numbsr of other persons wei
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