The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1865-10-27
Probable Cause Of the Conflicting
Opinions Sent Out from the In
ternal Revenue Bureau.
Full Report Of the Committee on the COnStruc-
ton and Provisions Of the Law.
The Points Rejected by the Con-
ventiOn.
Our Arbany Correspondence.

closed abors and adjourned Although IN decdihg
suggest any modification in the Internal Revenue
where their practical application has exhibited I'M
perfections they destroyed usefulness on the
very point where they could have rendered services OF
incstimabe value To the country yet their deliberations
viii no doubt result in much good. The want OF uni
formity I'm the administration OF the law IN different
sections became manifest 10 all present that
measures will be taken TO procure decisions
from the department which shall be made app-
cable 10 all sections There hardly a sub
ject broached in the convention upon which the
delegates present had not opposite decisions One
assessor would state that he had a decision from
the department Washington declaring such and such
70 be the construction Of the law That would
hardly take before another would state that he
had very explicit decision from the Commissioner stat
ing very opposite the version Of the
law There but very few points upon which de-
velopments OF this character not made, and in
many many four decisions the same point
of law, and no two opinions agreeing. No statement
made in regard to the date Of OF the
opinions by which commissioner they were made
As there been three commissioners appointed since
the internal system inaugnrated, it IS rca
sonabe suppose that the decisions bear different
date, and that the conflict OF opinion at Washington
arises the inct that they made by different men
that while Boutwell, interpreted the law way, MIR.
Lewis looking at techinal LAWYER held another
that Mr. 0rtons assuming the duties he dis
carded techn aies obliged 10 discard the opinions
efboth and render different decision There was no devc
showing that the same commissioner had made
separate deeiionssncc the advent of Mr. Orion to the
head the bureau. But IL shown that the former
commissioner had made decisions on certain points and
afterwards decided the reverse and that when his
attention called to IL he would reply that the first
decision embraced his views, but thar on the latter he
by his clerks Perhaps IL the dates
Of the opinions had been given IL would have been
shown that this the source OF the great conflict.
Now that The assessors have in convention they
haze been able 10 compare notes and ascertain these
facts IL X he regretted however, that there not
n ful ATTENDANCE from every state and all the decisions
4
sened and wherever there was any conflict IN the
opinions sent iron, Washington provisions made TO
send the DEGREES the Internal Revenue Bureau and
request revision OF the decision and then the result
sent every throughout the country In this
way they might approach uniformity in the admins
sraton OF the law--tha is, If such thing possible
under The present cquvoca wording OF the statute In
instances the Convention adopted this course,
and seems though would have hcen much wiser IL
they had adopted that all contested points But I'M
DO more anxious to agree upon some mode
which would enable them 10 obtain the taxes
from the small dealers and manufactures whose tax
II secured, would only be ten or twenty dol
lArs overlooking important points where
thousands and tens Of thousands we're at stake This
did apply 10 majority OF the delegates but u did
those who occupied most of the time of the Conven
f'on. II was good sign 70 see this class almost in
variably voted down when a vote was reached
As the law has been administered in different localities
the brthen Of taxes has fallen with great inequality
abe same classes OF business in different sections No
doubt This Convention will bring about important
change this respect which will thus accomplish great
good But this as important MS IS Is nothing in com.
parson what they might have done had they taken
time to fully compare notes and results OF the rrac
tal application Of the law and suggested notifications
wherever the law Is imperfect, and gone so far
suggest The change Of the words oi levyng the lax in
all ihee where changes would have been bcne
ncia % the taxpayers and the government was, how
ever apparent dsntcrcsted observers Of the proceed
that many OF the officials thought more ahont
retaining their offices than they did on the perfection o
fhe law and that they were afraid TO recommend amend
the statute. lest they would In thai way
Offend person, and thus lose their paces An
,<ssor qualified discharge the duties of the
Office better capable than other person TO suggest
amendments that will make the law practical in all
particular; and " he Is not qnahned Tor thai,
ihcu he ought hold the position. II Is
ms duty to administer The law as IL stands and
in accordance with the intent and meaning OF the
fauer. hut this does preclude his suggesting modi
cations those points where he discovers the law be
jbadcquc the purposes Intended operates to the
injustice OF class than another W. want
Law thai will cquaize the burhens of taxation
and ID cannot be possible that either Congress or the
special tax commissioners will be offended by suggcs
from humble persons taxpayers OF assessors
IT they should be they too cgotis cal for either tax
commissioners members OF Copgrcss. In this repub
can country has not yet been proven that set 81
possess much knowledge that they cannot learn
something from the experience OF Others.
In the debate the report Of the Committee
Stamps extraordinary fact developed in reference
the liability OF members OF Congress 10 make mis-
takes II that one house Incorporated para
graph this point IN the bill, which the other house
rejected aud substituted something else, and in that
shape the bill with other disputed points
the Committee Of Conference They In their
haste did discover this discrepancy in regard 10
stamps, and reported both paragraphs back, and the
report adopted thus having Two provisions on the
zane point THIS IS the cause Of the Of twenty
Of goods. While in New York stamps are re-.
alired In accordance with the value OF The goods
represented IN the receipt The law sanctions DOTH anu
mnnter.ng the law they take their choice between
the provisions Yet The In the convention re
fused 10 suggest recommend any modhcaton or that
she law should he harmonized and paragraph the
sher be striker ou, Who Is expected to discover the
" the do no they the proper
point them out and In such form that they will
meet the atent OF Congress- But the timidty Of
these officials IL such that in their opinion such
would be an invidious assumption their part Fortu
1stsiy this rule did not apply TO All the assessors such
zen as Emerson and Davis o. Massachusetts, franklin OF
New York city, and several from the Interior Of the State
whose do not at this moment recall; Budd,
or Pennsylvania Hsey and others OF New jersey, and
two Of the OHIO delegates did not take this
row view; but they were IN a minority.
The report OF the committee the general provs ons
Of the Law bold than any OF the Others, and
their report caused the greatest Of any espe
risly srousipg the opposition Of those who we're 30
r,an or The law or change in the basis OF taxation
The following Is n copy of that report
The committee 10 whom was referred the construction
Of the general provisions of the Internal Revenue law
acting IN the light and under the instructions 81 tue
resolutions already adopted by the Convention, TO con
One our questions Of practice under existing
laws and such suggestions may be deemed expedient
for practical workings Of The law beg respectfully TO
The prac,,caI workings or the machinery Of the law
and the embarrassment and friction consequent upon
diverse pmciice and construction Of the PROVISIONS 10
different dstricts probably more familiar TO the as
than other officers OF the revenue service
The concurrent testimony Of AL u 10 the enece
that nothing Ia more desirable would be
more calculated TO remove complaints Of tax
payers than to bring about, by some means
greater simplicity In the machinery or the law and,
above ALL thai uniformity OF action should be sought for
n probably would be better that system OF taxation
should be uniform IN practical application even y IN
essentials than that the action OF assessors
different districts should vary-some, acting IN strict
conformity TO the statute and others IN neglect OF such
requirements, creating jealousy and hearburnings
among representatives Of ike interests subject TO taxa
fjop.
Your committee are aware tba, il does not come within
sbeir province 20 further than TO make such sugges
lions arising OF their experience may lead 10
ryvs tbe great purpose OF securing simplicity and uni
forrpity in It's practical application.
lie Ibis behalf submit the following suggestions and
recommendations
Fy1 An taxes on manufactured articles should he