The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1866-01-31

Is not designed to cot politically; for the city
chine, but practical business Institution, per-
forming certain labors-such - cleaning the
streets and keeping the docks and wharves in
repair-which are delegated to it by the indi-
vidual citizens. In this view the Corporation
is like great business company, the citizens
being the stockholders, the oficials being the
officers, and this Board Of Control being
Board Of Directors to supervise all the pro-
ceedings and audit the accounts and investi-
gate the conduct Of the managers. The Board
will not be able to make laws nor to originate
expenditures since these powers remain with
the officials who now possess them; but 1t will
veto such laws as appear injudicious, cut down
such expenditures as seem extravagant, and
endorse everything that is correct, judi
oious and for the best interests Of the
city. It will not disturb those heads Of
departments who are competent, but 1t will
weed out those who are incompetent and dis
qualify them for holding Office again for three
years. Although it can make removals, It can
not appoint the successors Of those who are
or the Legislature as the present laws provide
The information in regard to our city affairs
which this Board of Control will obtain may be
Of incalculable value to the next Constitutional
Convention, and may, perhaps, lead to COM
plete political revolution in the metropolis;
but its effects are intended to be practical
not political-and to reduce our expenses and
have the municipal business better done in
stead Of wasting money in building up party
and neglecting the public health, safety and
comfort for the sake of political organization.
So far as we have examined the bill we en-
tirely approve of it, and hope and expect that
it will pass by larger vote than that upon the
Court House investigation resolution. Comp
troller Brennan is very good man, City In
spector Boole is very good man, Street Com
missioner Cornell and Deputy Tweed are very
good men, and so are all the other officials and
heads Of departments, and we have no desire
for the removal of any one Of them, for we pre-.
sumo all OF them to be perfectly competent
We like the present officials well enough, al
though we object to the system; but we shall
like these officials even better when they are
well watched by the new Board Of Control.
The Now Revenue PIan-Whiskey and
Sugar.
While the general features Of the recommen-
dations In the report Of the Revenue Com
mission are quite acceptable, there is one
point which we think is open to some objec-
ton. For instance, the Commissioners propose
to reduce the tax on distilled spirits from two
dollars gallon to one dollar, while they in
crease the tax on sugar half cent pound.
Whiskcy is an article which the people can live
without, but sugar Is an indispensable commo-
dity. OF all taxable articles which come within
the category OF luxurics, whiskey is perhaps the
one which should be made to bear the heaviest
taxation, not merely in commercial, but in a
moral point Of view. It is probable that the
Commissioners have arrived at the conclusion
that larger revenue can be derived from this
article by imposing lighter tax upon II, mas
much a. there will be less temptation to
fraud; and they certainly have q pretty good
basis for the idea in the fact that the largest
frauds committed upon the government in the
whole scope of internal revenue operations
key. The article can be produced at very
low figure by the manufacturers, and the in
crease in its value by the addition of Q tax Of
two dollars gallon leaves tempting margin
Of profit for the dishonest manufacturer. Seve-
ral seizures of whiskey have been made, to the
amount, in some cases, we believe, of over
million Of dollars. This, Of course, has been
condscated and sold at auction, and bought up
at greatly reduced rates, often by the original
owners. In this way frauds have been COM
mitted with comparatively little loss to the
perpetrators. II may be that the Commissioners
looked at the matter in this light when they
recommended o reduction in the duty.
However, we dare say that the whiskey
clause will be made the subject of extensive
jobbing before the bill gets through Congress,
and we hardly expect to see 1t come out in its
present shape. There will, doubtless, be con-
hicting interests brought to bear upon It. Those
who hold or have contracted for large stocks
OF whiskey will manipulate to retain the pres
ent duty, and those who want to buy will advo-
cate the reduction. 1t is said that when the
present Internal Revenue law was before Con-
gress and the tax of two dollars gallon was
imposed on whiskey several large holders of
the article formed league to get the clause
inserted exempting from duty the stock on
hand. For this purpose they raised a fund Of
million dollars, which was so efficiently used
in Washington that the clause was got into the
bill, and the adroit confederates made some
five or six millions by the operation, realizing
a clear profit Of some eighty dollars barrel
upon the several thousand barrels which they
had In store, and which they bought up with
the security that their investment In Washing
ton would result precisely as 1t did.
The proposition TO reduce the tax on whiskey,