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

When and
not owe. en-, tho 81 and when tho marke, value
N over sfsp& tar s. and IN addition thereto twenty
por cenum ad Noram on inc marie. sa ~ 70, helso,
there we're 81 the market value OF SO they would
b, subject 10 the 4p~ OF 81 and the nd vaorem tar
OF 49, M ST. ess NJ only 50 for tho manuiactuter
or The sams he vovld r should no soil them nj 81
per thousand No Advantage can accrue 70 any part,
but tho government from sAes 81 over VIZ ana cAs
SIS and consequences skee are no such sales the
tax bears very heavily too, until TIM market vaiue
very considerably above $40 the ss's,nmsr. fes"n y
| tho "mArkct value
tar the basis Of TAXATION is BY isw tbs tetuai saiss
made by the manufacturer II IL claimed tbst cigar
arc sold for more sud soms.imes for ies .n.n their
market value On the other hand u Ia certainly
utterly impraccabe for assistant unacQainted
with th. prices and qualities Of ASCERTAIN what
that market value Ia, and there follow therefore nunsoer
less frauds and graf inequality Of 80 mach
OF the tax Is nj valorem should DO levied upon the
above ti2 and u should not be- upon the mars@
value but upon tho value estimated by sacs
In this connection would also recommend n tho tar
that the privilege Of removing cigar ia bond 5. wish
drawn With the single exception Of cigars. a articles
which removable In bond under the internal
laws subject 70 ccinc taxes that the amount Of
duty can DO uncrrnGy aseertancd by tho Of the
scale, the hydrometer or the gunging rod When cigars
placed upon them and a tho system which boarded
warehouses have been established did not contemplate
the employment OF compctent appraisers the result 10
constant Dissatisfaction and complaint
We're cigars OF domestic manufacture exported In snsh
Important
trade. II would doubtless BIO we'll 70 adapt the bonded
system In such wise AZ 70 remedy tho evil but since tho
3oh day OF June. 1894. whom drawback ceased to BIO
allowed cigars thewhole number or cigars exported
has but fraction 300 000 upon which the
but s2,6ss In view OF this small amount OF foreign
trade would DO far better allow cigars be exported
for the benefit Of drawback, than 10 make the needed
change in tho bonded system.
should tho tax be made purely specific M under tho
act OF March g. 1895, difficulty will arise from
tinuing tho practice OF bonding
srI,urs oy rrRrgST1Sx.
The tax upon this article Uncomfortable portion
OF s value large part Of that which E manufactured
Is for expectation and tho formacs Of shipping for tho
benefit OF drawback and tho procurement OF evidence
that the tax has been paid collectors OF interior dis
trc's, of,entimes annoying and burdonsome Tho
manufacture and expectation should be encouraged IN
stehd Of retarded know Of no reason why tho same
facilities should not DO extended " persons 81 In
this business in that OF tho manufacture o. tobacco or
tho refining OF coal oil. and recommend that they be
made subject all the provisions OF law In relation
bonds warehouses and drawbacks 10 which coal oil dis.
tllers are subject
UNITED rArEs pHTRrCr ArroRNvYv
II 10 the duty OF the attorneys OF tho several Judicial
districts Of tho United States report to tho Solicitor Of
any suit by thcm which the United States party.
whether for fine penalty forfeiture and to keep him
advised OF proceedings tho and their nnal dspo
ston Most Of tho statutes relating TO this subject
| enacted wbcr internal revenue laws 10 force
Under tho laws Il n made tho duty Of the col
ectors Of the several districts 70 prosecute for the
cry Of my which may be- forfeited, and
they generally regarded In the statutes and IN prac
toc tho prosecuting oicers tho ssrvice
They mako thor reports this once, but whom the
placed In tho hands Of the Law officers OF The govern.
Inent their obligations practically cndcd.
The Commissioner OF Internal revenue, under such
regulations ss tho Secretary OF the Treasury may
scribe, authorized and empowered To compromse any
pending In court otherwise He IL charged too, by
tho law, with tho preparation OF all Instructions,
afions and directions relating to tho assessment and
collection Of tho internal revenue taxes.
II Is not my desire that responsibility should be
Than whn, ss.ms 10 be demanded By Tho 6eS, interests
ii tho department. but whom suits are commenced at the
instance Of tho commissioner through the collector and
may be BY him comprom Sod u would seem appropriate
that the several district attorneys should be required 10
make TO bin the Same reports which they arc now re-
qured 10 mako 10 tho Solicitor Of the Treasury and that
hs b. authorized 10 g,ve Instructions such officers
during tho progress OF the causca
Tho evident prorrey Of this has established prsc-
attorneys In the most important dsricts At Least far
~ regards tho conduct of suits hut tina, this ofrs
should by law he entitled 10 have and should have
Ia possession much information and authority relative
TO proceedings In tho courts In s interest has IN the
assessment and collection Of taxes suppose
bo reasonably questioned Uniformity aud thorough.
ness cannot possibly otherwise BE- secured
Now that soicit0r IN authorized and Employed In this
Office. Is than appropriate that docket should
be kept In Of all the internal revenue nuls In tho
iimes sccsssbio for rsfsroncs, oops. Of eli Important
judicial orders and decisions Ia reference 70 Internal
revenue laws or thsir administration
! beIieve advisable aiso that the Commissioner
should be charged With the custody Of all real estate
purchased for The United sstss salss upon
process from court IN su under tbs Internal Reycnus
lass; for he alone has obcia Information Of al such
purchases. u In cases 81 dstrais. and
should BE- charged too With tbs sale Of TIA
same under the approval In every instance of the
Secretary Of the Treasury do no, regard this
chang. Proposed Win Reference "a a.. oaud"s, ~ s,
and knowisdge Of all the circumstance attending the
purchase and o. tbs results Of tho investigation Of titles
81 that time must often prove Of Advantage Ia the sale
srAsp puuss
In my last annual report referred 10 tho decisions
Of The courts Of several staiss In relation To the
oonsttu,ioDsIty II mach Of In. lac requires tho
~ stamps wrts shsr By which aaits
commenced 10 . court Of record. A but .
party TO such suit carry the question 10 the highest
appellate court u uncertain when final and author
taslye decision will be reached eanno, believe that
,hs prsprss,y On sremp,,nr such prosssinr. win 70
exceptions. because of otsst considerations
II Is ordinarily tho,s Who arc ssgrirysd Who sssk ,As
Intervention Of judicial tribunals and application 70
them for relief from Injury 70 person aud estate should
proceedings IL " claimed that all proceedings srsi
which not Illegal and u "a practically npossils 10
limit the ption 10 sidsvits for proceedings
In couria The magisirat. rho sgbribos ths Iufs
usually nser~st w IL validity aud certain sfadA.
general habit ~ failure N attach stamps TO asy an
davis Irespec,taAy recommend thai al Ami.ss DO
as. Il real estate are ,ased HI. s-s Of stamps
upon dseds Of conveyance hortgsvss fof the security
OF Tho payment % ssoe~dtg 500 par daty In
tho same manner and 20 ths saDs srl~ni ~ coassT
II is the rule Of this ofnc. su.,sised w eel osnsd
cred English decisions thai where property sed s4b-
ancs sboald be mined ~ ~ tbs premises
unincambcrcd IN value being asesrsnsd by sfding
the amount paid for tbs eqaiy ~ rsdsmptln ~ the
anount 81 the debt secured By tie mof,gAgs Dsssys
the Las should BE- amended ~ that the tar vpsn sgeh
convsys shoad ~ measured BY the oonsasrst
the value Of tbs propcrty shove the lncambssncs
Fsvsnss STAMPS required upon eli dss1s other
Instruments whefsDy sny land Or ether realty ngd .
eonvsyed from parry 70 smother Uns.r tbs co...
structon which this ones has given ns ststsis sap.
ported Ia the before rsfsrei 70. ~ the Enssh
courts In thes dscxlons similar issyoeS- 10 Ne
English ssistas d~ss oonsrSaory alone o. srist
Ing tles either IN isw eaniiy sod conveyins 80 al
'oosl mnn-,sry interest not b~lax really Of pfvpsfty
| sold. have not ben rat5sesss N stamp dsty
Ths once has no po~ss. noe dos sndsFtsss, V
adjust the conf cling Fhts ~ rscp~fty of rsrest
parties, Determining, to~s onIy the claims ~ Rs
goyerDusnt gpys n#fumeats smptpy 81 f,s ts
sbcs In nsBy Instances NE properly ossstei W ne
deefs n ~ great value add " s.sns bot just thu, We
ths obgs,oas ~ s svsous 81 least 10 hssre
snoes should be sssyy seoosd 10 proper sm~adsssst