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

tax was from income in excess of five thousand dol
lars, and taxable at temper cent
At the date Of this writing the revenue from tn;
annual list is almost fully collected aud the receipts
for the remaining portion of the fiscal year must bt
mainly from other sources.
The fuctua,ion in the value Of merchandise will
Of course affect the proceeds from whatever bear.
an ad galorem duty. The revenue from the South
ern States is altogether predetermined. From the
most reliable data, however, in my possession, with
the present law unchanged, | confidently expect
that the receipts of this office for the current isca
year will not be less than s272 100000.
APPOINTMENT OF ASSISTANT ASSESSORS.
BY the amendatory act Of March last it was pro
vided that assistant assessors, before that time up
pointed by the Secretary Of the Treasury, should II
case Of vacancy, be appointed oy the u ~
several districts, subject 70 'he appf9'al Oh VI
Commissioner .
The Attorney General of the United staes' y
whom the question involved in this change was IL
ierred, has given to the Secretary of the Treasury
his opinion, that under the second section Of article
second Of the Constitution such appointments can
DO made only by the President Of the United States
or the head Of department.
The language of that section il, that the Pros-
dent shall nominate, and by and with the advice
and consent Of the Senate, shall appoint,
all other officers of the United States whose APP
pointments are not herein otherwise provided for,
and which shall be established by law. But the
Congress may by law vest the appointment of such
inferior officers, they think proper, in the Pres
dent alone, or ia the heads of depart
ments.n
1t would seem, therefore, that if no other pro-
vision OF law is made for the appointment of as
sistant assessors than that which now exists, an
as well as an unattended, burden is
imposed upon the President and the Senate.
The purpose of tho law would seem to be an
swered as well, and more conveniently, by giving
the power Of such appointments Immediately to the
Secretary Of the Treasury, H. authorized by the
above section of the Constitution and | respect
fully suggest that modification of the law may be
made TO that effect.
APPEALs UNNECESSARY,
From the almost universal experience Of asses
,ors, it seems that the holding of formal appeals
from erroneous assessments in the annual list, re-
luired in the nineteenth section, is entirely UNI
The public always have access to the
assessor at his Office and rarely have actual notice
Of the advertised time Of hearing at any other To-
cality. The result is, that, in many districts, none
have ever attended the appeals which have hence
proved of advantage neither to the government nor
the taxpayer while they have been charge both 10
the local officers and to the public treasury. Be-
tween the assessment and collection there is always
opportunity for hearing, if desired, either in per-
son by correspondence, and after collection, this
office ia always open to the complaints OF aggrieyed
taxpayers.
Tie system of holding appeals in the several
counties is borrowed from the direct tax law, under
which certain amount was apportioncd TO each
county, and.the increase decrease OF q single as
sessment affected every landholder. There was
need, therefore, of comparison, and often of per-
sona view. Under the revenue law, every assess
ment is independent, and the machinery referred TO
seems yalueess.
LACK OF UNIFORMITY IN RETURNS
The singular lack OF uniformity in the time when
the varons returns are due the assessors from diff
ierent classes Of taxpayers Is often productive OF
neglect and irregularities, which the necessary
to the law would avoid. There seems
10 be no reason why the monthly returns, at least
should not all be receivable on the same day and
PAYABLE at the same time thereafter. The more the
statutes are smphfed and systematized in their de-
tails the less win be the friction engendered in their
operation, and the more certain their results.
What have said of the returns is applicable in
its spirit 10 the penalties OF the law They differ
largely in amount for the same grade Of offence,
while the manner Of their recovery is a. various, al
most as the forms proceeding known TO the courts
The tax upon slaughtered sheep and lambs is five
cents EACH and the penalty in case OF fraud or evasion
is ten dollars or two thousand per centum recover
able only by suit while the penalty for neglect, or
refusal to make return and payment OF tax upon the
gross receipts of certain persons, companies, and
rs estimated by the assistant assessor TO be included
in the assessment and for fraudulent evasion one
thousand dollars, without regard to the amount OF
indebtedness to be sued for in the courts and no
special penalty whatever is provided Tor neglect 70 !
make return Of succession until after notice from
ho assistant assessor.
These instances are cited simply for illustration Of
he variety referred to, and could be made numer
)us almost, "a the sources OF revenue.
In this connection may add that section fourteen,
rom peculiarites in some parts Of its language, Is
II questionable application to many OF the returns
eauircd later in the law, which 1t appears from
,ther parts it was intended to cover, and that the
orty-nnth section is so involved in its construction
IS, thus fur, to have been of little practical utility
ALLOWANCE To ASSESSORS FOR RENT, AND
ADDITIONAL COMPENSATION TO ASSESSORS AND As
slsrANT ASSESSORS IN CERTAIN CASES.
Under section ~ the allowance made to assessors
or Office rent can exceed the rate of $500
Der annum. This limit is still much more than suf-
icent in most districts OF the country; but in sew
raj of the most popuous cities the increase OF prices
incc the passage OF the law compes our officers to
eek rooms insufficient for themselves and incom-
nodious TO the public, or make payment IN part
therefor ont OF receipts designed 10y Congress as
compensation for their personal services. II seems
,ut inst to them that this limitation be enlarged, |
md thew be allowed sums actually and necessarily
.xpendcd subject TO the approval now required.
The last proviso of section 90 authorizes the Sec
etary of the Treasury to fix such additional rates
II, COMPENSATION to and assistant assessors
n cases where u collection district embraces more
han a single congressional district, and to asses
ors and assistant assessors, revenue agents, ana
inspectors, in Louisiana North Carolina Mississip-
Il Tennessee Missouri, California, Oregon, and
he Territories, as may appear to him to be just
md eouitable in consequence OF the greater cost OF
wing and travelling in those States and Territories,
nd as may, in his Judgment, be necessary to |
ecure the services of competent officers. The sup
PRESTON of armed hostility in the insurrectonary
districts has brought within the active operation Of
lac revenue law other States neghboring to several
i those above named, and in which the cost Of liv
NC and travelling is nearly the same. To the com
,ensation of revenue officers in those States re-