The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1866-12-13


81. $50, O70,77 at three per centum, and
$75, 373 90 at one aud ole half per centum.
Ofthose of 1865, 1901, GAL SO were returned
at ten per centum. SO, 934,758 80 at five per
centum, 50, 697, GAG 80 at three per centum,
and $l33, 402 rs at one aad one half per
centum OF the receipts in the fiscal year
1866, $26, $40, 500 So were at five per cen
tum, aud S34, SOL, 122 81 were at ten per
centun
The whole amount received from the tax
upon incomes since the passage Of the law of
1862, including the collections during the
present fiscal year, already reported,is SlS4,
S65. 018 05,
Other specific taxes produced the follow
ing returns last year
Iron ana steel ~ ...........,SIo, 40 100
Refined petroleum and coal oil. D.. 5,3l7 396
Cigars aud cheroots. ......... 3 474,43
Chewing and smoking tobacco. II 329, 92l
Distilled spirits ...... So 1913, SIS
Commissioner Rollins proposes a change Of
time for making returns IT income, for the
following reasOus
'.Returns for this list are required from
the taxpayer on or before the first Monday
of May ia each year and the taxes are pay
various reasons it seems desirable that the
returns shouts be made at an earlier date.
The amount Of ones income, except in ca
ses where regular books of account are kept,
can ordinarily be more accurately deter
mined near tue close If the year ia which
it accrued Many taxpayers. including a
large majority Of those engaged in agricul-
tural pursuits, have more leisure at that
time for the preparation Of their returns !;
while many residents Of cities and indeed
of the warmer portion Of the country gener
ally desire to leave their districts for pur
poses Of business or pleasure before the an
nual lists under the present law can pass to
the collector from the hands Of the assessor
In such cases no little annoyance and com
plant have arisen, which the utmost vigi
lance of the revenue officers could not fully
avoid.
The special tax is payable on the first Of
May, on or before which time the party
subject to it is required to register his name,
calling, &c, with the Assistant Assessor of
his assessment district The Assistant as
SCISSOR has afterwards to make bis certih
cate to the Assessor and Collector, and the
Collector usually awaits the annual list
from the Assessor before commencing his
collections Yet the law provides that any
one who shall carry on any business or do
any act mentioned in the statute, for the
doing Of which a special tax is imposed,
without payment thereof or without pro
ducing his receipt for such payment when
called upon by an internal revenue officer,
shall for every such offence, besides being
liable to the payment of the tax, be subject
to Imprisonment or fine Pedders, too en-
gagged in business without payment of this
tax and producing such receipt, are liable to
the forfeiture Of all the property which they
use or employ. 1t is not known that hard
ship has arisen by the too rigorous enforce
ment Of the law; but wrong is liable TO re-
suit, or the revenue be defrauded, by the
exercise OF clemency To those inclined to
attempt to violate 1T altogether, because its
precise requirements cannot be regarded -
The law should not make its constant viola
ton necessity. recommend, therefore
that returns for the annual list including
the registry for the special tax, be required
on the first Monday of March in each year,
ana the tax be made payable on the Goth
day Of April following"
Of ten per cent. penalties, he says:-
''Ihe addition of ten per centum as a
penalty for the non payment Of the tax on
or before certain day is sometimes a Sc
we're hardship, from which there is 10 reIiet
even in cases Of sickness or accident. 10
some instances large manufacturers, pune
tual usually in their payments, from the
failure of mail Or the unexpected absence
Of a clerk, have been subjected to the pay.
ment OF several thousands of dollars
Embarrassment would often arise to col
ORG ! fipa,y 10 l,,,1 4
add or omit the penalty at discretion and
! believe that a penalty of five per centunl
for neglect or refusal, and interest at the
rate OF twelve per centum per annum from
the time the tax is payable, will be amply
sufficient, while from its greater equity il
will occasion less complaint"
An Increase Of the income exemption Ia
one thousand dollars is recommended On
the question Of reducing the number of tax.
able articles, the Commissioner says:
''Presuning that the necessities of the
treasury will allow the gradual reduction Of
taxes, would express my belief that in No
other way can the same measure of relief
be granted, both to the public and revenue
officers, as III the reduction Of the number
OF taxable articles. The I'D oaLJrem tax OF
live per centrum upon manufactures not
otherwise provided for, added to the tax
upon those specially named in various part,
OF the law IS becoming "A sort Of irritation
and oppression, Taxation is the rule but
as early rs practicable should be made the
exception The sources Of revenue, which
ought to be few, may be counted by hun
dreds. Production should be encouraged.
as it is the foundation of individual and ma
tional wealth. Whatever constitutes an ell
emeut IN the manufacture of another and q
taxable article should itself be exempt from
tax 1t is the ultimate product alone which
should be assessed and then only from ne
ceSsIty 1t is wiser, too, to levy large tax
upon few articles than small tax on CIV
erytmng 1t IS less expensive and annoy
ing Experience is rapidly teaching this
lesson which we might have learned from
the older nations. England and France
alice, derive almost the entire excise tax
from four or five specified articles. It NAV
not he practicable for us Immediately to Sc
cure from so few sources the large amount
which we now require through indirect tax
alton, but additions Of such articles as Con
gress shall determine should be made to the
list OF those exempted as rapidly as the
amount to be derived from such taxation
can be safely reduced"
The Terrible Condition of the South.
We are permitted to make the following
extract of q letter from a gentleman in
Georgia to friend in New York The
writer is known to us as a worthy man and
true friend of freedom We conceal his
name aud lace of residence for reasons
which will be apparent to every reader:
EIha Mort lpru plactipnS La,,,, l. Il
rebels trembie as trey did after the surren
der OF Lee But 1t does seem to me that
the Northern people do not yet fully under
stand the terrible condition of this country
Freedmen are murdered almost every day