The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1865-10-27

look after these maerA and be instructed 20 a. 70
base all taxes actual market rates Under the noae
extensively adopted OF reporting manufactures 70
the assistant where goods sell them
the government 10 in danger Of losing much through the
uncertainty whether or not their reports ana A
fully considered
Second In order make the present law truly opera
tive and effective, and 10 much uncertainty ana EN-
barrasement in Its machinery especially IN compiicaton
accounts all taxes should be directly assessed by the
ASSESSORS whether banks corporations, nrms or per
sons be by returned 10 the respective collectors
for collection Under the present regulations banks in
fact among other corporations make tneir own assess
ments, and, strange as I may seem are noted Tor
they make even In the simple addition OF figures,
and show Of familiarity with the requirements OF
the law since almost universal change from State to
the national system The returns made to the assist
ant and is corrected the transmitted
TO he manifold respects before the required
return TO the eye OF the assessor creating OF
the necessity for amendment heightened COM
Third When collector has occasion to make any
seizures outside Of the limits OF his district he
should he required 10 notify the assessor the district
in which he proposes To make seizure, as to bring
him 10 fix time for hearing in the case 10 the end
that each and every assessor may have record OF all
seizures within his district and that the taxpayers there
Of may know and feel that their own assessor
has authority and power to protect them
from any undue interference the part OF outside
officers To accomplish this desirable object in the most
cectua manner, well 10 protect the rights OF tax
payers there should be but single officer In each dis
trct and competent by intelligence and irreproach
able integrity 10 summon delinquent taxpayers and
make examinations Of persons, books and papers.
FNyth That in the opinion Of the assessors OF this
convention the present law is wisely framed in basing
the licenses Of Wholesale dealers upon the amount Of
their sales whereby upon sales-the most accept
able and approved Of all taxes-s fully endorsed and
they feel hesitation in expressing their conviction
that this principle Of the law SO wise and just might be
extended more widely so that in its operations 1t would
include the sales OF all parties In every department OF
business.
extensive frauds in the assessment and payment OF the
tax upon incomes The amended law of the last Con-
gress nauguraed grea. In this regard but
there remains still vagueness In the construction OF
the provisions Of the statute and we believe, detects
in the administration Of this part Of the system which
We believe may be rcmedied. We venture TO suggest
that persons making returns OF income should not be
required to make returns of that portion Of their In
come which NAV he supposed to be derived from the
undistrbutcd gains any Incorporated or other nsu
ton OF which they may be shareholders.
Srfh. We would respectfully renew our recommends
ton that the Commissioner under the wise discretion
vested in him. instruct the assess0rs to return but thr
teen lists a year 10 the collector.
Seventh To uniformly require all manufacturers. TO
make their returns before the 9th OF each month";
unless in of sickness unavoidable contingencies
E'gtM. we wouid suggest whcther tne machinery anu
equality of the law would not be greatly SUBSCRIBED If all
deductions from manufactures OF all kinds could be abol
shed The distinction between builders and contract
ors from carpenters who work upon buildings should be
distinctly defined
Ninh The balance OF gains and profits from various
branches OF business and from fixed and permanent in
vestments should be the amount OF taxable income.
Tenth There is want OF certainty and uniformity
In the practice as to income derived from wood sold as
part OF the income of the owner OF the soil. We recon-
mend that the be laid upon certain percentage Of
the difference between tho value Of the land before the
wood s removed or cut and afterwards.
ESpEM. All travelling exhibitions and shows should
be required make returns Of gross receipts and
the thereon semimonhy in the district where they
happen at the fixed time for making such return
TiosM That assessors should have more explicit au-
thorty instruct their assistants to collect the return
Of income Immediately after the 1st OF January. The in
come Of farmers would be far easily and fully
cerained by them the assessment Of their returns
could be made while large portions Of their products are
unconsumcd.
ThirgeenN Abolish the on carriages pianos silver
and gold plate, and all other enumerated articles for the
that it greater annoyance 10 the people
than the amount that is realized thcrcupon. II Is looked
upon niudcions and offensive and costing more than
IL comes 10 IN the expense OF assessment.
Fon,1seat We would respectively suggest 10 the depart
and the idng officers OF the Treasury that for
certain expenses which or internal
are necessarily subject under the law and under the OIL
cal direction Of the Commissioner, as he may provide
for thev should he reimbursed We ask that the assessors
be reimbursed for expenses for place for holding ap
pa Ia each county not now provided for also for nc
ina expenses incurred in the performance Of Official
duties performed under the direction and approval OF the
department. also that the item OF Office rent should he
construed 10 authorize assessors who have
than ofiiceviz in other counties than their
resdenceshouid he allowed therefor provided they do
whole.
F.fieeD,M Section o. shond he far amended as TO
abolish as far possible fractional duties.
This report branched out from the path which
most of the others followed and actually suggested
amendments but H. met with bitter opposition In the
tons-second, fourth, ffh seventh, ninth, tenth and
fhrteenih--were either voted down withdrawn after
strong opposition had been manifested