New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1866-09-14
THE coTToN TAx REeuLAT1oNs.

sury, is an able and exhaustive discussion of
the topics of which it treats We have al
ready, more than once, called attention to the
very serious evils, annoyances and embar-
easements which must be entailed on the
agricultural and commercial interests of the
country by the onerous regulations adopted
| by the internal revenue department but the
memorial presents all these points in so clear
a light that the secretary can scarcely fail to
perceive the propriety Of making some modi-
feations of the rules established in regard to
thecolleetion of the cotton tax.
As the document referred to very justly
says, g the object OF the revenue law inn
posing tax upon cotton is doubtless to col
leet the amount levied upon that product at
the smallest cost to the government in the
shortest time possible, and with the least ex-
pense, Inconvenience and annoyance to the
citizens who pay the tax. If all the cotton in
the hands of planters could be moved at once
without obstruction, to points where it is usu-
ally shipped for sale, with certainty that the
tax would at once be paid on arrival at the
point Of sale, it would be the most desirable
result for the government. The nearest APP
proach to such result should therefore be
sought"
The argument by which it is shown that
these objects are seriouly interfered with by
the regulations, amounts to demonstration.
It is proved that the restrictions imposed on
the movement Of cotton, so far from operat-
ing for the benefit of the government, even as
to the collection Of the tax, must have Just
the contrary effect. Nor can any system be
| devised so long as the cumbrous machinery
of numerous districts is retained, that would
obviate the evils necessarily resulting from
this plan. Under the regulations, as adopted,
delays Of very injurious character must be
encountered, before cotton can be weighed
marked and shipped; and if these delays are
aTerted, that object could be effected only by
vastly augmenting the army of officials which
is already far too large. But under the
published regulations the cotton planters will |
be subjected to annoyanees and burthens such |
as, We verify believe, have never, hitherto,
been imposed on any class of producers in
any civilized country. Before they can ship
their cotton they must have it weighed or
marked by a goTernment official, and to ac-
complish this the product must either be
hauled many miles, to the nearest weighing
station, or the expenses Of the weigher must
be paid to the plantation. Even in this case
the planter must await the pleasure or con
of the weigher and thus, he NAV
pc prevented from realizing on his crop in
time to make preparations for another seasons
planting. If an incidental object of taxa
ion is to encourage industry, it is plain
hat the object must have been overlooked
n this instance. Indeed, it would ap-
1ear as though the purpose in view
vas to throw every obstacle in the way of the
cotton planter, and absolutely to destroy his
business. It surely ought to be enough that
le is singled out among all the agriculturists
IS an object Of taxation, and made to nav an
mpost amounting to one-tenth Of the gross
alue Of his crop, without throwing difficulties
nd obstacles in his way which really appear I
o be insurmountable.
The remedy proposed by the memorial {
GEMS to us to be as effective as ANYTHING that
ne existing Law permits 1t is to throw all of |
le eotton-growing States into a single col +
'ctlon district for the purpose of collecting n
le tax on cotton. The reasons for making b
us change are thus conclusiYeiy stated by t.
le memorial : o,
By thus charging the district the cotton will be
5e 10 seeka market at any point within the e
street without being subjected to the delay the f.
pense and the various needless restrictions now ST
posed. The planter will be enabled to ship his W
Qp as rapidly as he can prepare it for the mar r.
y. me merchant who has made advances to IN
| in the production of the cotton can then re- Sc
I'VE It and obtain a return for his advance, in ga
q way protecting his credit and enabling him to q
nish further supplies to the planter to cultivate ia
other crop. The government, by establishing tn
table regulations fer receiving the cotton at the VT
ihts OF delivery, for weighing it where every SIC
NIFTY iof that purpose exists and for bonding It SO
til Eold or for receiving the tax from the ner- as
ant OF other holder, would secure prompt all
yment of The tax, with less liability to fraud at de
smaller cost TO the government, and in way nj
U expensive and annoying to the planter and to ou
merchant. This might readily be done by sW
nply recurring custom house officer to board
cry vessel on arrival, TO receive from the mas m
GePg q ne manifest 50 far as relates to
onsiole Tor the payment Of the tax. III
The modification in the district organization sne. st
sted by your memoralists would permit the tn
&c movement OF cotton to the best market ~
anter IN Arkansas, Or Alabama OF Tennessee III
mlsslssppl, or Texas might, as heretofore OF
sely ship his cotton 10 New Orleans or Mobile ",
Memphis, or Cairo, or Galveston, or to any "
L
could lind the best market, and where he could ex
imply with his engagements and provide sup 4,
les for his future wants 1t would free the pro- VI
lets OF the soil of those restrictions which are til
an to the trammels formerly placed upon trade br
tween the numerous smaller States of Germany =
ach cotton collection district as at present or o.
nlzed IS a customs district cut off from free all
mmunieation with every other by complete a.
nnargo placed upon the movement of its chief %
oduct, and hemmed in by an army Of assessors, pc
no contribute nothing to increase the amount of su
Hes collected, but whose fees and salaries dimin- r
! the revenues Of the country and to whom lol
instant temptations will be extended by those |
no speculate on the necessities of others to de. ~
aud both the government and the planter -
BY removing the embargo now existing, the be
yernment will collect the tax at the point Of tiy
le with greater certainty in a shorter time and !,
smalier cost. Thiswoud not interfere in any TN
ly with the collection Of the tax on such cotton ge
might be manufactured in the interior, as ex-#
ing regulations provide amply for its collection:
I would il be possible for any of the cotton to do
shipped from the ports of the cotton region wi
~ the taxes had been paid, Or the proper secu- IT
y Tor payment had been given. Tie collector ceS
internal revenue and his deputies at the several an
IT'S could as easily guard against exports or 90,
lpments to another port or place, as the col -
itor OF customs can guard against Improper SUI
portatons. Every interest, therefore points
such change in the regulations for moving
tton as will arrange all the States of the cottn6 bp
"a frIF1F fEaffi 1TT 4a.1 So. u 4 10