The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1866-12-05
Clothing. including boots.


oros ana resoips or rail s2'Sas' s'
roads, insurance com.
panies, Ac.............. l0a3@s lT7.aN 1885 662
The tax upon boots and shoes and mos, wearing ap-
parel not exempted reduced from SIX to two per
centum. That upon cotton increased from two
70 three cents per pound but the receipts were
less than last year because OF tie product
OF previous year,, which at that time brought To
market The tax upon refined petroleum and coal oil
has been somewhat modified In It's application. the
heavier oils being exempted and tho tax upon Of
the lighter bcng reduced from twenty to ton cents
gallon The duty upon low priced cgars has been re-
duced and that those Of value increased
The receipts from transportation Of property
longer subject TO tax II will be observed that the
Increased revenue for these two months from distilled
spirits fermented liquors and tobacco, above that
ceived for August and September Ia nearly equivalent to
the loss which resulted during tho period from the
reduction Of taxes upon articles Tho compensa.
ton VIII not be continued, however and the receipts
FOR the last three o. TIE prs..n' fiscal ysar viii
for tho time last year From careful consdcra-
ton Of all the facts in my possession, however, believe
that tho receipts OF the fiscal year 1867 will reach tho
sum Of $2s5 o0o,O 600.
ooScxRsxG cnAxGys or rue Law
Too much care cannot be exercised In the modifca-
tions and changes OF revenue laws They should be
made only when required by proper egard for the
public rsii i. TAX upon an article Of production
Ing values and pejudcng largely the rights OF holders
consumers The smallest change will for time work
inequalities Alterations even In tbs machinery " the
law always attended with embsrrassments and new
obligations should be laid upon taxpayers unless
positively demanded for tho necessary protection OF
themselves and tho revenue from fraud.
Months arc required by revenue ofhccr. es-
pecaliy those remote from The central once,
FOR learning the now requirements OF q statute,
and IL cannot DO sxpected that those whose alien
ton IL not devoted 70 Ia study and administrs-
should earlier ascertain ell that may bo required Of
them. That ignorance n defence for violation has
become . maxim, yet II believed would be unjust,
Internal Revenue laws changed as they have been in
way every session OF Congress since their rst
~ NV Without nS ~ n q. S1
qursncntz 10 for tn that pcrmanencs In tho
cuer well a 10 the spirit Of the statutes desirable,
that fewer obstacles may interfere between its In
frngsment and its penalty.
when longer experiences and settled condition of the
business the country shall have perfected the Rave.
nue. lava that they VIII require little or no modincs-
ton gnornncs will not h urged even IN cxenuation,
justice viii BE- more fully satisfied and the Treasury
oesvs nearly its dues by holding the delinquent
and the guilty the nss penaitios foreitures and
prisonnents Of the statutes Almost invariably to
sometimes escape the ignorant not unfrequenty suffer
and majority OF taxpayers bear than what should
be their dsribuve share Of the public burden Many Of
the suggestions shall make therefore with reference
changes IN tho existing law. will look mainly 10 relief
from those provisions whose advantage TO tho revenue
do believe commensurate with their inconvt nlence
and annoyance 10 the public
cnAxon TINS FOR rHE RErrRS OF
Tho annual list includes the tar income, articles
named In schedule Carriages, gold watches billiard
tables and gold and silver placl aud tho special
THIS liz are required from taxpayer on or before
the lrst Monday Of Nay IN each year, and the taxes
arc payable 90 the Soth day o. June foilcwng For
should be made nj an earlier date. The amount %
ones income, except 10 Gases where regular books
Of account are kept can ordinarily be more accurately
determined nearer tbs close u ths year during
which il accrued Many Taxpayers, Including q
sn, have moro leisure that time for The preparation
OF their whle many residents of Cities and In
deed Of the warmer portion Of the country generally,
desire their districts for proposes OF
pleasure before tbs annual is,s under the present law
pass 70 the collector FROM tho hds Of tho
In such no little annoyance and complaint haye
arisen. which the utmost vigilance Of the revenue
Il officers could not fully avoid
The special tar IL payable the lst Of May on or
20 register his name, calling &c., with the assistant
assessor Of ~. aseesmen' district Ihs assistant a.
assessor and collector and tho collector usually awaits
the annual ist from the assessor before commencing
shaIl carry busn e.- do any mentioned In
the statute for the doing o. which special 10 I'm
posed without payment thereof without producing
b, receipt for such payment when called upon by any
internal ocer shall for every such offence
sides being liable 70 the paymsn. o. the as BE- subject
business without payment u this TAI and producing
such receipt haels TO the forfeiture OF ali The pro
hardship has arisen by The too rigorous enforce.
mont Of tbs Law but wrong " liable to rssuit tho
revsnus 70 be- defrsudsd By tho exercise az
clsmeocy 10 those inclined si,emps 70 violate i,
altogether, because It's precise requirements b.
regarded. The Law should no, nisks s constant Viola
tion necessity recommend, tbereforr that rsur1s
for the annual list including the registry for tho special
TAR be required on tho nrsl Monday Of Msrch In each
April following
TN vxs cxSrrs vvsAIrsp
The addition OF ten Ter csntUm penalty for the
uon pas n.cnt ~ tbs before certain day 10
ronetmcu hardship from shich there " no 70
| lief in of sekne~s soident In soms Ia.
stances large Manufacturers, punciuai psuaiiy In their
paymsna from tho failure Of mall tho unexpected
absence % oerk have been subjected 70 the pay nsn
/ Of several thousands ~ dollars
Embarrassment would often arise 70 collectors n they
we're clothed with power " add omit hs penalty a.
discretion. and believe bata penalty % nvs per centnm
for neglect rsfus and nsrs.t a. the Of twelve
per een,rrn per from the me the %
xil amply suncieni, while from Its greater equity "A
| will occasion less complaint
4
The ep~cN sax o. the set OF Jolly - 1904 srbsfi.
tote for license sx OF the ~ lssa For evafnr
ia payment wbsn due thl lev provides rnpraot eni
| not exoeoang tuo years and nne o. not NOR, ira
l $500 or both. whers The Imprisonment 10 psvrs
| VISITED, and the tae y made The nominal sun a. IA
| only - ~ represented 90 th. once 10 IN sors 10
dicla dlssrcts regardless % cfcumssscss thss which
seems 70 have tsn copsdsrea by Congress an orsnr
worthy of special punIshmsnt doss bring uron the
dsnqueu The smcsnt Of the p~sslty inposea for
| falurs 70 make nonfbiy return ~ man3fscfsfsA
recommend that the imprisonmsns s1oeps fos vto.
issioa by dlsiers rscasrs ard masafsctsrsss e -
bscco snsa and e.sa ans deaisrs N iavoss ~ sbol
,ksks (xxf