The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1866-02-04

BY Congress. We repeat our sug8esuOn, msoe
few days since, that II is but fair that board
should be appointed to examine the merits OF
those assistant surgeons who are in the line OF
promotion, and Of those surgeons Of volunteers
whose promotion Is 80 inconsiderately con-
templated by the provisions of Senator VIII
sons bill. The board would, Of course, select
those found most worthy and competent to I'LL
the advanced grade, and the medical branch
Of the army generally benefited by the opera
ton.
The New Revenue system-Its Operations
sImplihed.
Whatever may be said about the details of
the report recently made by the Revenue Com
mission, it cannot be denied that its prac-
teal effect if carried into operation, will be to
very much simplify the workings of the Inter-
nal Revenue Department The present system
is exceedingly cumbersome, furnishing great
opportunities for frauds of all kinds. 1t is in
many respects vexatious to the honest tax
payer, while the dishonest finds loophole to
escape and evade the payment of his portion
of the public burden. According to the state
ments of the Commissioners, one-third Of the
tax under the present law is never collected,
Whether this arises from the incompetence or
neglect of the officials whose dutv - ia to adj
minister the Jaw, or from Aeaults in the law it.
/ Self, the Commissioners do not clearly state
Let the cause be what it may, the result reveals
an alarming inequality in its operations, and
calls for immediate remedy in some form or
other. 1t is hardly to be expected that the
honest taxpayer will long pay the tax levied
against him without grumbling, if he finds that
his neighbor, engaged in the same business, but
less honest than himself, avoids paying his
portion. Upon this rock the whole System will
fai, unless remedied, for it is an injustice which
will not be long endured in silence.
The recommendations Of the Revenue Com
mission, if adopted'by Congress, win no doubt
go great way toward removing this evil,
from the fact that it will in m asure simplify
the machinery of the law. But we very much
doubt if even this will prove sufficient to pre-
vent an evasion Of the law, unless greater care
be taken in the selection of the men to admins
ter 1t than has been the case heretofore. But
as step in that direction we hail 1t as a good
omen. AT any rate it removes all excuse for
evading the tax, and if the tax officials do not
administer it to all alike, then the fault can be
traced to its true source. In advocating the
principle of taxing few articles in the bulk,
instead Of diffusing it in detail over thousand
trifling things, thus imposing several success
sive taxes on the same article as it changes
form, the Commission recommend wholesome
change, that must commend itself TO every
candid mind. We doubt If the people of any
other government would have SO silently SUBJ
miited to the injustice Of the present system as
the American people have. But it will not
answer for Congress or the administration
to try the patience of our people too long,
When once it becomes generally understood
that there is an inequality in the appli-
cation of the law, the dissatisfaction
will take deep root and cause- more
serfois embarrassment in raising govern
ment revenue than many now suppose.
Equal justice, above oil things, is necessary
when the purse of the business man is touched.
Our Legislators cannot, therefore, be too care
full in framing the revenue laws, nor the tax
officials too impartial in administering them.
The cardinal rule Of simplicity should be
followed throughout, and ut the same time Prest
care should be taken that the burden of the
to every family while Injuries are almost scot
free. The report Of the Revenue Commission is
open to this objection in its recommendation of
an increase of the tax on sugar and reduction
on wbiskey. The former is a necessity to every
family, while the latter is purely luxury, and
a luxury that can well afford heavy tax. We
are, as nation, just emerging from an impor-
tant and costly struggle. The war produced a
complete revolution in the business of the
country, stimulated speculation and increased
largely the number of financial Adventures.
With the advent Of peace this class found their
operations curtailed, and will sooner or later be
compelled to adapt themselves to more arduous
pursuits. We are thus going through system
of business and financial reconstruction as
important to the country as the political adj
justmcnt of the Southern States. Many of the
adventures and fortune seekers during the
war hope to delay this Transformation of the
business Of the country by prolonging the
agitation in regard to the Southern States
But sooner or later they will have to face the
reality and adjust their operations to the new
commercial basis. Now that Congress il about
to readjust the tax laws, they should see to it
that its application will be such as to adapt
itself to the great changes now going forward.
The report Of the Commission, while faulty in
some Of the details, has in its general policy
opened the way for Congress, which should be
needed before 1t Is too late. While all this
is done its efficient application should be
secured against all contingency as protection
to the honest taxpayer. Without this great
injustice will be done to the business Of the
country.