The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1866-01-30


taxable unless g value II increased per cent by tho
repair; and the assessor assistant cannot and should
Again. II the worker ia Wood repairs a whccIbarrow
worth dollar by adding cents TO lls value l 10
hundred dollars, tax unlcsa no adds ATTY dol
Lars 10 les value. The tax with this Limitation there
fore, Is generally favorable 70 articles Of luxury and
bears strngently upon articles OF necessity
Again. by the present limitation OF the tax manu-
aud repairs 10 such MANUFACTURES and repairs
as oycthcr exceed tho Of hundred dolar year
(or Nifty dollars monthly and tax on the difference
when tho exceeds the rate Of Fix hundred dollars
and does exceed the rate Of one thousand dollars
calculation must often be made after n ascertain
cd that tho repairs have increased the whine ten per
eighty dollars which amount " less than the rate OF ono
thousand dollars per year ESTIMATED MONTHLY then tho
tax II upon tho OF nfty dollars namely thirty
dollars The upon this excess namely thirty dollars
s to be apporioned at different rates OF tax Ia proportion
which the amount Of repairs bears TO the amount Of man
usactnres
it's moreover, often found practically impossible 10
tan repairs upon tho principles 81 the present
law. Thus foTexampic awheclwrght rcpa carriagofo
the amount Of three cent and knows nothing moro
about H. The his agent then passes 10 another
tradcsman blacksmith, trimmer painter neither OF
whom knows what The extent Of entire repairs may be-
nor tho value Of the carriage bcorc tha repairs The re-
suit H. that the par however extensive, must 20
taxed or the owner must bc taxed liy the strict con-
strucson Of the present law i doubtful whether an
owncr can ba taxed ns n manufacturer, uneas he fur
nshes materials In whole or IN part and whether tho sub
Ject Of repair furnished by the owner Is IN itcr matc-
rial for tho repair For II II the epaIrn which h by the
law made manufacture Bn. whether this be the
or not, IL Is the universal Testimony of all revenue
occasional exceptional like this repair, shotld
DO avoided, inasmuch A. the tax not
collection, tends to render the law odious aud
inquisiiorai and requires more labor and oxpenHn on
the part of the to collect H. than compen
stated by any revenue accruing thercfrom
The revenue derived from this source during tho nsci
year 1895 was followe:--
IRON repairs of engnss cars Carriages a. s2e1 a3T IS
From repairs Of ship, steamboats, and other
Vtssc1. ....s-.''s..' 1850 oi
MAKING tho whole reduction Of tho revenue
by the repeal oi tbis section, assuming as
basis the returns OF 1895. .I2 70
ArrApri.
rzfrd "A repeal Cuhlec, certain exceptional u all
that part or sect on uuciy four which provides for tho
asse aud collection of taxes wearing apparel
o. all the take imposed under the prelcnt revenue
sysem none probably has es.n more enee,aa, ~
few which have given moro nniioyan AMI trouble
TO the oieaa inru lef wi'i Their aaeksnant
and collection. the main object which induces mo
CiamaaiOn ak for repeat u this portion OF tho
a~ Is sure 20 !rec IRON taxation rrcst mHuH" ~
small opoigrs snch miliincrsi dfeAtEnakorr, shoe.
ma, err aud small tAilors.
Tue products OF industry wiorc exemption from escae
il recommended arr IN tho main Of rime nocoa5ly 70
tho poor w as 90 ,hc rci aud do 10, admt beyond
certain extent 81 any economy 10 Their use Inc .o,n
p.sn' y @ H. ~ m" law referred TO- arc further
more almost without exception, heavily Mken ucior"
bclnx fabricated, and an additional 'M on snen. uss"
fore a. aDished articles necessarily Involves eAcassns
By The oprrutn o. ,he law moreover small taxes are
collected from great nu,nOrr o. small and pDof opera
ives ~mlinnsrp drcssnskrts shoemaker and others
In manner unworthy The dignity Of great nation, and
osiousy not contemplated ny thc original iAnsrs OF
IL & doubtless ,rae that many who engaged In .e
,uanufao,nre wearing apparel are IN niaen. erenia.
piancea and abandantly ahIe 10 pay The As ba!
The condition OF The great majority far o,herw - Ana
the ,otufa ou after q review of The whole subject
acc no wny a making discrimination between thc tao
elaskes Bcgidcs 70 be- assumed that The ,Ax IA tls
iustancs tails upon the consumer Tho rrpsl u this
ton ~ tho aw will consequently be for tho relief Of tho
whois people rather than for IN" hrnont OF VI" po.
dueen msnuiscturcrr The Commission, therefore.
a.udt A. ma an rtf
THAT On and after Jail 1850 wearing apparel o. AL
decrpion whistler madc 20 order fos gctrrHl sls,
clabny boots shoes gloves uiiicns moceasns, hslk.
caps and bennst other articles ~ dress uae ir tbs
~ rnsu werv~n, ahisrss .al b. axesnId Iioa
any articles ~ cloth ng hrtnrrt FOR ale b. sesv-
ING knian, fsliias ss excepieeli NOR TO any ar.
olYhing or Cor Tho ornaments Of tho same any
article. Insde fIom f.r or urskins dre'tcd With ,Ls
sur on from India ruin y or 70 hoop skrs, 90 lAgor
collar; and provided further that evcry peron, lfm,
corporation rha shall uan.fneiuf. aay q the Tore
e,ing articles exceeding nnuiy the sum of one thou
sand dollarr shall pay nse dollars c.nss " srsS d
ina thousand dollars ten dollars and for every ad
altlonal one thousand dollars Eve dohars.
Ibs amount by wheh the reyerre VII b. = dsesdhy
rspaai tho tscs1 artiries taknf baels
be returns Ton ic nsca year iscj, VIII be a. iouas
cioihing. ~ ~ %
IiOot aud shoes .................... 80 E7 ~
"lov~-' rnhsenFi se'....'.'.s.''.'. '''.''' "'i%
Making aggregate Of. 5H os
Tha smognt Win h. further anrm. aiei ~
The nvena. rom h.ls caps and olhsf arcl .'s rove.
be asoersined ny the Commission
fnos tED coal
pturfh--k repeal of tho dIty Of two aoiiars
and FORTY oeBts Ter eyad upon PIG iron. The rryrsi
Of the duty Of Isr ton iaye ninsrsl coal.
and II the duty Of dollar barrel 90 sruse 20
Thee articles are all raw maiulsl lying IA. sasis
o. great branches q ndusiry and s ss ihs nisf.
OF the county that their prOdgctyn and sale shoed ~,
r. the greatest possible sNen', incr~a~si aud chssensd
me reaac,ion q The rsssnas BY .bs repoi q the "a
Ties - srilces, ad0ung the otgrns q ths nsrsi
verr is6s ta4s % computation. VII b. a. fgl".ss
fpm w iron ....-.................tis~ - ~
fom scsl. ........................... s@sSo VI
fi"in pcttd"em ..-........--ss-ss-.ssss'.
me ap,snni 81 rrsnas darirsa from the s,sds
iroi, a ona dollar GER .nsll Coo Ne n.eal ear sadns
Jaia a., 1895, We t1lS,fb o. A. tbs rassnss frym
thF not IN ssed IN tho #gRtsgste estimates
n nipfc fosilA teiofoge Eives, ~ aisom@nc~ n nos
made fgf "a Ia tbe ais9so ruduttlsnf-
20 sllsf rsa.oas V he algve. asa 10 vlsw ~ tho
seia r'eoniassa THAI u.o aay so@ isnpasss % s.s.
tfi "a alc - rs',aoei fiosa ons dos and s.ssty.
nys cents q 90 osB,s per Too
% ~ rst4rn4 u tho IreAsy DsI@nmsni, "a - fef
Ini.aisa oni.s be rseIprusssy s.-iy, free 81
iuiy, iAoss,sa1 ea-ssir ysissd A.. ......b Dps 80
M ~ d4tgA1 e1s blsbsia vsiasd Sc - 90
Espofiea. ofsoraessc Irr-iacilen, 1Io. scA
gipgis,l, ofSsrs,sa rsaas,isa, Is, 20 S.sh.i.,
r.p ~ @s-grs ssp rA.rrIrr.
FCA "A fsf~ai ~ al enere t~xe~ prtnt<d n11kr.
msrsspss psnphlrts rsslsws, and al other ssnii&s
rrf ltd frbilfaliwnF.
ris sn.ounf by aith ths wiIi ~ rsfscsf W
sysps ~ hsss astrss frpsn sassisn ~kins A. eAss
80 rnss ~ rvurr. Cor sss h-c-i yess, ssaiss Jsss
% lsGs ral D. &1tt bTs
srnnrnira lisL az tke sbg.s infemtff ere -
peaicd the srxfsa .ia r~psn ~ ue s~renn~ iixsl 70
" rrrTftefrat tierrfcfr, teking he rttafts ~ We
o.l v~af lsfs foe sstifasss and crm f@f1n,
~ tsolsabfy nnyart 81 nlry.t tftna9 M iigos
fnt ia nddnom the fnAuetteak stowe sist hfahy 80
fssrss =, and rassnfa eed ths Cgnanat9s wyuld foe.
tist 70 stnnnA mnf aftef ths ia az ~ taiyl
tts s,s tsrsa levied mns psid aton "a r1t ~nres aud
erumeFaard VI mretpn hin~ty fopf ~ t@
ainfr.a o.. Il Msreh lnft No. feflcs1 nfty p~f "~nf
- fhnt No aowaafN ffd4rtsn whsi9Fsf IA th1
,,eet a. a. ~mrsm f.F fnwKht kfN1 of1nf