New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1865-12-07

sessed upon the land ofrered for sale, and the re-
quremcnt now considered was appropriate. Under
the revenue law the land Is not assessed, and tho
requirement is oftentimes embarrassing | respect
fully recommend that the law be so amended that
the land may be sold to the highest bidder, and
that the United States, through the collector, may
be the purchaser.
| COMMISSIONERS CERTIFICATE TO BE REQUIRED IN
i CERTAIN CASES.
There has been very general compliance on tho
part of revenue officers with the requirements cf
the law and the regulations of this office in prepar
ling and forwarding their various reports. When
ever negligence does occur, however, this once v
embarrassed in its operations, and not unfreo"
the local officers, who have PROV ~;
their duty in this Par'i0".a r share in the general
! result u sometimes positive damage may
nea the government when a person who has
..,.ected to make the returns retires from Office
nleer careful consideration | have concluded To
recommend that it be provided by law that no pay.
'ent sia be made to assessors or collectors on ac
lcc,1nt of salaries or commissions without the GER
tcafo 9i te commissioner that all reports required
by law or Regulation have been received, salts
factory explanation rendered of him the cause Of
the delay.
! REFUSDrss TAXES Enormously PAID
Taxes erroncouIy or illegally assessed and col
lected which, under the 44th section of the act Of
June 30, 1854, the Commissioner is authorized -
refund subject to the regulations of the Secretary
Of the Treasury, were, prior ~ the Both Of Juno
last. by the provisions Of the section paid by
draft drawn on collectors of internal revenue. The
Sd section the act of March last prescribed thxt
after the 30th of June the gross amount Of all du
ties, taxes, and revenues received or collected
should be paid, by tine officers collectors, or agents.
receiving or collecting the same, into the treasury
OF the United States, without any abatement or de-
ducticn on account of salary, compensation fees,
costs, charges, expenses, claims of any descrp-
tyha MYTH in laxy IN ba
notwithstanding"
Such payment of course, does not allow collectors
TO honor drafts of the Commissioner and no little
embarrassment has arisen, both to the department.
and the public from the want OF clearly authorized
method of refunding such taxes. This trouble did
not suggest itself during the tendency Of the amea-
datory act, and it IS only necessary apprehend -
call the attention Of Congress to the subject TO secure
the appropriate legislation.
TAXES THE INTERNATIONALLY DBrRIcTs.
By circular bearing date June 81, 1865, the Sec
rotary OF the Treasury announced that, "without
waving in any degree the rights of the governments
in respect to taxes which had before that time ac-
crued in the States Territories in Instruction. or
assuming to exonorate the Taxpayer FROM his Legal
responsibility for such taxes, the department did
not deem it advisable to insist at present on their
payment, so far they were payable prior to tht
establishment of collection district embracing tho
territory in which the taxpayer resided"
This Office in pursuance OF that circular, COM
menced and continued the collection Of such taxes
only as accrued in the several collection districts
subsequent TO their establishment by the order ofthe
President.
would respectfully suggest whether or not Sec
ton 46 of the act of June 80 1854 which relates To
the collection of taxes in States at that time insur-
rectonary and referred in this circular, does noe
require the careful attention of Congress.
All the instruments enumerated in schedule b OF
the revenue law, and subject to stamp duty, which
for N
the United States above referred to, unstamp-
ed and invalid. Immense monetary interests are
covered by these instruments, and although much
wrong has not yet been suffered by their invaidity.
the subject deserves, and will of course receive,
special consideration
PEDpLERs AND SUBSTITUTE BROKERS.
The apparent necessity for two provisions in tho
act of March last amendatory of the 10th section OF
the act of June prior, has passed away with the re-
bellion. One of them denies license as peddlers to
all who are not regularly enrolled for military duty.
or physically disabled from service the other i'm
poses tax Of one hundred dollars upon substitute
brokers' Both OF them are now useless; while the
former from the discharge Of enrolling officers is
liable to produce hardship. They should be re-
pealed.
DEMANDS FOR PAYMENT or TAXES.
Many complaints have arisen from manufacturers
and no little embarrassment to those charged with
the administration Of the law, by reason OF the
amendment to the Esd section, repeating the re-
quirement Of demand in writing before the imPoSl-
tien OF tan per cent penalty for non-paymen 0, AK
The purpose of the change was, undoubtedly, to
secure punctuaity Of payment; but neglect is often
the result of forge,tulnes> only, and believe 1t but
lust that written demand notices should be served
upon all taxpayers, except when payment aceompa-
MES their returns.
DEDUCTIONS BY MANUFACTURERS UNDER SECTION so.
| would suggest the proprlety Of amending tho
seth section, relative to manufacturers returns, oy
striking ont so much thereof rs relates TO deduc-
tons.
The law now authorizes the deduction Of freight
from the place of manufacture to the place Of delv-
ery commission not exceeding three per centum
except where sales are made at the place OF manu-
facture) and other expenses of sale bona .fde paid
There are so many pecuarities III the method OF
manufacture and sale of different classes OF ner-
chdise in different parts OF the country that II has
been found impossible to define by any precise and
specfc rules the deductions allowable rs ether
expenses of sale Jna fe 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 to the honest man
uiacturer that there should be perfect uniformity.
Much time is spent by assessors and assistant
assessors in adjusting claims for deductions and
unfortunate differences of opinion often arise be-
tween them and the manufacturers, which should
be avoided This diversity OF practice has furnished
opportunity for numberless short returns; and
large proportion Of the manufacturers who have
been detected IN lraud nave utgeu eAPeuSVS VI
salen either in eXtenuatlon or defence.
It is apparently reasonable to allow for freight as
some manufactures are more remote from the
markets than others but their disadvantage in this
respect il, perhaps, fully compensated BY the re-
duced cost of fuel labor, rents, and motive power.
The deductions are allowed only where the tax is at
taiOrem.
The duties upon iron, salt, sugar, mOlasses Pc
,roeum. and other articles, the freight of which to
market is no inconsderabe part OF their value, are
all specific aud without deduction. The amendment
proposed would, Of itself alone enhance the burden