Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1865-12-12

j
ult previously compared and exact d,f
le must necessarily be prOtracted and laboI
ud OUs From preliminary report made
ar the Secretary by the commission ne h
nd reason 90 infer that enough has alreao
.s- been accomplished by them tO indica
"a the value Of an Investigation like chat
ly which they are now engaged, and b. q
he monstIaJe the necessity Of the aceumui
SO ton Of q correct and accurate knOWledg
pa properly digested and presented as a bas
" for our future revenue legislation.
80 The plan pursued by rile eommissiO
- has been, 20 take mp, specially those soul
ne ceS of revenue which our oxf experieuc,
and the experience of other cOuntrie:
~ nave indicated as likely to be most pro
Of ductive under taxation and most capabf
rs of sustaining its burdens. IN pursllanc
'd 1i tiii- plani large number of witnesse
- nave been examined, and much valua
IS Die testimony pat upon record
it ls understood % be the opinion tn,
y commissioners that it would be inexpe
. dlent at once to make any radical anC
r violent changes i'm tine nature and work
J. ing Of the present revenue svsfe.nl and
3 that we should rather seek throufyb ~.
% perieuce and study, to perfect the system
3 by degrees, so as 20 gradually s1aTt IL to
j. the industrial habits and fiscal e.iua,.it,.
't OF the people. The Secretary is also IN
q formed Dy the commissioners fI,a+ f.
e. seems certain to them that. ,vffb-
Q out amy increase in the rate of
!. taxation, bat by the enact
e. ment of some notifications and
Z amendments Of the present law, coIfpIed
= possibly, even with some reduction in
, rates, an increase of revenue from coma
e paratvely few sources 10 the extent of
% some iilty or sixty million Of dollar. nor
I annum over and above that now Oh
b tained, may be confidently relied ON II
s tlhs should be the case, an early rep-aI
D Of multitude of small taxes which
: from the inqui-itorial character of their
{ method Of collection. have become ev-
b tremely odious and Objectionable, viii be
advisable
b Although the work Of the commission
has been thus far mainly directed 10 the
sources likely 20 b. most productive 1f
= revenue. the consideration Of the subject
of the administration Of tie law has not
been omitted by tlem- and I'm this de-
partmeut 10 is believed that some vaIus-
Die recommendation will be submitted
for the consideration of Congress
Al q gratifying feature Of their work,
lhe commission rep rt a most cheerful
and prompt cooperation on the mart Of
nearly all the representatives. Of the in
dusiriai Interests Of the country i'm the
procurement OF exact information. and "A
universal expression of ready acuuies-
cenee ln any demands made un0n them.
which the future necessities of the Gev-
eTnmeHt may require, united, at the same
tune, with request that the Govern
ment should, ON its part. seek % equsIize
so far a. practicable, and fairly Distribute
the apportiOnment Of its requirements.
luview OF the fact that the revision Of
[ the whole revenue system has been com
mitted tO this commission. the Secretary
/ does not consider % proper for him 10
/ present his views upon this important
I subject in advance OF their final report. /
which is hoped 10 be made early i'm the f.
session.
There are some subjects however. pre-
sented iu the report OF the COMMISSIONS
of Internal kevenue which require the.
attention Of Congress before the reUort Of 4
the commission is received, and I'm re-
I latiOu 10 which there should be early
action.
INTETtSAT. REVENUE SOUTH.
lu putting lnto operation the system Of /
/ internal revenue iu the recently rebel
lious States, it became necessary for the
Secretary To decide whether or not am
effort should be made "a collect the tave-5
whichaccruel prior TO the establishment
ot revenue offices therein. After giving
the subject due consideration, the Secre-
tary, i'm view Of the facts that there We're
no Federal revenue officers TO whom paw
meut Of taxes could he made, that the
people, many of them involun-
tarv, bad been subjected 10
heavy taxation by the Govern
mcnJ which was attempted 10 be estab-
lished i'm opposition TO Jhat of the United
States and had been greatly exhausted
hv the ravIge, of war, issued q circular.
under GATE of the twenty-Grst of June.
declaring that, without waiving in any
degree the right OF the Government i'm
respect TO taxes which had before that
time accrued i'm the states and Territories
iu iusurrectlOn, or assuming TO exonerate
the tax payerfrOm his legal respousibiIitv
for such taxes the Department did not
deem advisable 70 insist, at present, ON
their payment, so far rs they were pay
able prior 10 the establishment of a col
lection district embracing "A territory in
which the tax payer resided.n
For substantially tie same reasons
that induced the Secretary TO issue this
circular, he deemed il to be his duty 10
suspend all further sales under the direct
i S,X la" IA G4iinisii99sfs, l5il iT 2sf 3yeHfF
s-.,itarrinrls have been made. as far aS 10
has been practicable % make them. with
out sales of property Some sales had
however, been previously made in many
of the States, and large amounts Of prop
erty had been purchased for the Govern
ment. In South Carolina, a portion of
the lands thus purchased have since been T.
sold under the eleventh section of the act
of August, 1868.
sTAMps.
During the war the laws I'm regard to
stamps have been, Of course. in the in
surrectiOnary States, entirely disregarded:
and, as consequence, immense interests
are thereby impaired.
In view, therefore, Of the recent and I
present condition of the Southern States,
the Secretary recommends:
First. That tine collection of internal
revenue taxes which accrued before the
establishment of revenue offices in the
States recently in rebellion bc indefinitely
postponed.
S ScOBd That all sales Of property in
those States, under the direct tax law, be
suspended until the States shall have an
opportunity Of assuming as was done by
the loyal States the payment Of the tax
assessed upon them.
Third. That all transactions in such
States, which may be invalid by the
uOn-use of stamps, be legaiized rs far as
it is in tine power OF Congress to legalizc
them.
" ilal atLllAAf 90 tAAA aAAbul.A tit laltANl4
for the relief Of persons in those States
whose property has been sold under the
direct tax law, and is now held by the
Government, it viii be for Congress to
determine. The Secretary is decidedly
of the opinion that liberal legislation in
regard to the taxes which accrued prior
to tile suppression Of the rebellion will
tend to promote harmony between the
Government and the people Of those
States, viii ultimately increase the pub
lie revenues, and vindicate the humane
police of the GOveInml Mt
INTERNAL REVENUE.
The Secretary is happy I'm being able to
state that the affairs OF the Bureau Of In
ternal Revenue are being satisfactorily
administered, and the working of the sys-
tenn throughout the country is being
gradually improved.
For want of proper accommodations in
the Treasury Building, the Bureau has
been removed to the large and commOdi-
Gus building ON Fifteenth street which 4
has been secured for such time as the
Government may require its use, at an
annual rent of So, 900.
RECIPROCITY.
The Reciprocity treaty with Great
Britain will expire on the seventeenth of
March next, and due notice o. this fact
Itil. httu kANthf nf 'iituAaA-s W lAE
officers of customs on the Northern
frontier.
There are grave doubts whether treat
les Of this chaTact r DO not interfere with
the legislative power Of Congress, and
especially with the constitutional power
of the House Of Representative to Origi-
nate revenue bills; and whether such
treaties, if they yield anything not
granted by our general revenue laws, are {
not in conflict with the 81 irit Of the usual
clause contained in most Of our CONNER
ciaI treaties, TO treat each nation on the
same footing rs the most favored nation,
and not 10 grant, without an equ'- {
aIent, any particular favor to one
nation not conceded 10 another in :
resneet 10 commerce and navigation.
It tappears to be well established that :
The adTantages of this treaty have not
beeu mutual, bat have been in favor Of
~ Cauadas Our markets have been
strong. extensive and valuable-theirs
have been weak, limited and generally
far less profitable TO our citizens. The
people OF the Canadas and Provinces
have been sellers and we buvers Of the
same productions for which we are often
forced 70 seek q foreign market 1t