The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1866-12-05
s.y or just TO enforce the penal provisions Tho stat

Fddtsvs-To tho8e articles which persons author
mend The addition OF fruits vegetables PIES cakes and
confectionery when sold by foot thus pro-
teotnmany poor women and children striving TO earn
livelihood, and who, In numerous instances have
DO u subj cled TO anxiety and cost
Wt.lesrb and Retail Dealers IN Lqaor-The law
o' 1862 scrImnated between the wholesale aud retail
dealers in liquors by the quantity Of single sales A
sale OF three gallons at time constituted
an additional test and any whose annual saies
incndn sales or other merchandise exceeds $5 o0o Is
Wholesale liquor dealer.
The tax upon retail dealer In liquor Is s25; that OF
wholesale dealer 500 or more Many dealers whose
aggregate sales small may occasionally sell guam
an addition sas or M %oa .e sas
GERS to ascertain In such cases when such liability has
occurred II Is burdensoms for the dealer To pay the
amount. The law often fails Of Ia legitimate purpose,
and recommend It's modification by striking out the
limit In quantity leaving only that OF value or receipt
OF $40 and are not an dealers The repeal Of
the tar upon animals slaughtered has removed the
Tor tho measurable relief Of butchers from special
ana respectfully recommend that when their annual
sales exceed the Of $26 000 their should DO In
creased precisely as that Of dealers Is increased.
Pttrb ~ and Gdsftrs --These persons pay $40
only the amount which is paid by retail dealers
see no reason why they should not DO taxed their
sass az dealer. ara taxed and ~ wholesale dealers when
Is greatly desired In revenue laws
,AsusrANI AssEssoRA
The proper and equal or assistant
sos has always been attended with difficulties which
stall perhaps insapersbe Mono OF their expenses
ceps oT stationery blank books and postage prior % tho
Tho necessity for frequent absence from home tho
part Of ths assistants In the country districts
and the increase Of rentals In cities. induced
Congress at ts last session To authorize the addition
OF VI per day 10 their usual compensation when
gu. o. me towns o. their residence. and such
$500 per annum for oice rent Now, several States
OF tho Union including most Of those In tho South
OF tho law cannot have universal application and tho
allowance for rent, under whatever regulations pre-
shnses' produces complaint ana - liable 70 many
stat To should not be left 10 the discretion OF officer
The rent as well "a the 81 diem, in certain eases
was intended really for an increase OF compensation.
Tho Uniform experience OF and Of this occ
warrants me IN recommending that the desired purpose
be accomplished by sufficient and uniform increase for
every days service without Any reimbursement for
rent sevepy-nvo cents, or even 81 per diem, would
aid but ii,e 70 the expenses Of assessments while I.
would ayol complaints, and perhaps insure equable
compensation as under tho present law.
prTiLLED SPIRITS.
Tho provisions o. law bearing the dstiation OF
spirits were essentially defe tive prior to the act OF July
They were insufficient In the hands Of the most
experienced and vrilant officers to prevent frauds,
either In large or small dis'illeriea
Great numbers Of small stills. for tho Illicit manufac-
ture OF rum from moasss were secroted in the garrets
and cellars OF the most popuous cities, while many
OF tho recognized and licensed dIs,leros run By
night their popreors keeping fraudulent accounts OF
their consumption Of gram and other vegetable sub
stances and their production OF spirits and tho sale
removal thereof TO bonded warehouses
In every disllery the daily production OF which
place assistant whose duty should DO record
removals Of all articles to and frpm the premsca aud
generality to see that all the requirements OF the law
fully compiled with Collectors urged to
usual watchfulness for tho minor and unlicensed dist
leres. and everything done which was believed TO
bs valuable, and which the law would authorize, to
check tho frauds but without the desired This
new law has moro productive power than the old
lts punitive provisions are more numerous and
and he withdrawal OF tho spirits from the actual aud
exclusive possession Of their ownor Immediately upon
their dstlaton have no doubt will BIO Of advantage TO
II In times OF political excement II wore practicable
TO appoint TO tho Office OF inspector for their In.
honor moro than money. rather than those who
pressed for place reward or m nduccment for poll
teal effort the appointment Of an inspector 70 every
dstcry might be profitable 10 tho government II
quires OF tried integrity resist the hattcring
temptations Of corrupt disor. Ten thousand dollars
aurotly and wckedy expended may hide the msnufac.
tnrs ~ thousand barrels Of wincs which should yield
&i00000 for the public revenuea II an inspector has
forgotten his duty in single instance he II In tho
Ing hts constant protector and bis ready witness agsnst
the government
Uni some sort Of metro IL found which while the
st, Itself Is undcr tho locks and seals 81 the govern
men shall infaiiby register the dstiiaton for the
specton of two more ocers each 10 be check upon
the other trust must less, be imposed In a sin
gle man. recommend however, such modification Of
the Law will authorize tho collectors 70 interchange
the inspectors or tho several diglecs within their dis
trts pleasure that several persons may from mo
TO time and at Irregular intervals have charge OF each
dstery; thus 10 somc extent testing the faithfuness
summation Of frauds by tho manufacture.
Tho Secretary OF tho Treasury will not undsrstsnd
from what have written that moan 70 deprSrats tho
usefulness tho reputation Of those who now ON
poxed In this important branch OF the service only
speak Of the liability Of their position 10 abuse and be-
OF tho occasional discovery or corruption, and the
painful constantly received At tho department.
advise how their services may b. made profitable,
tho credit q the honest be from sacrifice
suspicion Tho government protection IL Just
dsicr and unless they saved from constant loss
by the low price Of Illicit ~hisksy their business win
int han n Ia
late fortunes by robblng the national Treasury
The amended law imposed ~ many new obligations
upon dislers that not deemed iudicious 10 rgdy
enforce all ts provisions upon the is day Of September
when the took effect INN efiaieiy therea ter
Warehouse and cstcrn. Of peculiar character were u
be constructed locks and inspectors to be fnyn SHE'D and
appointed BY the department somc further time
found indeed, N be necessary, both for tbs m,nufac
aud ths government. Tho Law In nov, however.
practical and very general operation and disregard Of
IT, provisions whether fraud be proven not. will
be- vigorously deal, with A was anticipated It's srac.
lions for time to multiply ths number Of iicn
stills seldom Wrought 70 light except upon discovery by
detectyss but the renewed watehfuluess Of tho focal
officers, and Amendment OF tho present Law which
will authorize the destruction Of small stills In certain
WILL Il Il hoped, Insasuraby prevent their usr
larger than In years past viii 10 constantly Increasing
corTos
During the oon'inuancs OF the rebellion n Of
imprsctcaoio to- the upon cotton The
districts u ~ production fts Assessment, wherever
found, yss anomalous but was nec-ssary A. tho last
session ~ Congress nconSderasle amount Of trDs
was FEFtt ny tNo Cymmtr~S having tIs tuhl~Ct IN
charge IN d.visiBg method Of tsxaiion which should
DO somewhat analogous o. least 20 existing provisions
ie SS. ,.S' . .s' Ins ~tss 'ssna = ',' e,
e erSe ted no1smep, II oSloT 10 any COLLECTION s
dtrics OF its production, but permits IL
moyal FROM ouch district only upon payment
u the tar under the permit of ths assessor
upon execution Of such transportation bonds other
security. AMI in accordance with such regulations
shall he prescribed by the Com missioner Of Internal Rv
enue, sohec, 10 tho approval Of The ssre,ary o. the
Treasury IL has not been deemed prarticabls 70
other security than transportation tondz and
other has boon proposed 10 tho ONCE.
Tho regulations Of The department. issued NJ the trns
the ss took effect; provided, do those covering ths
shipmen, ~ distilled spirits obacco and cigars, that tho
transportation bond should be given the collector Of
the district in which the permit " 10 b. bsu~d aud
~bere - cotton IL produced rhs erpereocs Of rove.
ngs offets aud taxpayers alike had proved this practice
70 he ordinarily the most convenient and desirable
II soon bscane apparent, howevsr that the lines Of
Tie collection dgircte established without regard the
channels ~ trade, were shutting cot Whole eoanlss
from their natural rnaksS for cotton and imposing bur
ma ufsA the "a