New-York tribune., 1866-12-04

during the pss year that from msapprehenson OF the law
consera sums Of money have been erroneou cQeceu OF
tax payers in the States lately In instruction Whoh SUNS
been paid into the treasury Of the United Stas Cs
relndng these have in several instances neeh
bt a. tev lave been covered into the treasury no ocer
authorized By law 20 make such restitution
the lTrcasnry through this office has given 9Iectons u9I
which tbrir precise viii be asceitahe tosttI WIN
all the circumstances under which the same W. -
rpectfgly recommended that the law pc so aneIe mn
Secctar Of the reasur may refund such sun Us nc s u
Tie state OF Delaware Is the only loyal during the war
evccut West virginia which mention VIII De Hade mere
nerwh did its dsributNe snare OF tso
tax OF g. OOOO0O opp fiOned TO II unuGr the ue vi . ~
lsGI he amount on Ortioned 20 De.aNhre Nhs 500 ~
and It ls supposed tha the same wouI De aoNou "Ie o
State Co. usted its military accounts WIN he uuoIi IL
en mon the refusal Of that State, however curing u9
late h year auho ze the payment OF tlg az t I'm
reyent cers of the district instructed 70 proceed WIN
ia assessment and collection under the power cohiIeu upon
them by Section - Of the act OF june ~ "a, I
men upon the lands Of the State commenced severn
ago has progressed far that collections oil the aA WI" ~
oon OF West Virginia with reference the direct tax
law IA Decuiar one The appOriOnment 10 Nlrghh O s't'
10 53 was made before West Virginia was created 9ut Oh
portion Of that State and while the direct ta1 @
have prosecuted nbors In Virginia In conOrm! WIN inc
sct OF 1851 West Virginia has been authorized TO assume
her apportionment nor, indeed has It's amount peen
determined It's officers and its representatives. IN U9h
bronches Of Congress have expressed their readiness 70 G
charge their obligations whenever hey are properly ~
me apportionment should be made by act OF congress az us
next session and the privilege OF i assumption py ne Sa'
be given as In other cases
That poron OF the law Of sd4 which relates 10 income was
t e ouched by the act passed the last session OF Con-
gess Varions amendments to adopted by the House
~ materially improving its symmetry and gen
.. & ~ Int tbe imTossiDlity OF their pasage In
season r annual OF the current and the
pressure important business induced the Senate TO De
during the coming Winter In bill from the House
OF these amendments the important perhaps the
exemption Of q 600 instead Of 600 as now pro-
v n was of course the purpose OF the law exempt
much Of ones income demanded by his actual neoes
ties Six hundred dollars believed 10 be the minimum ex
d sch at the time OF the passage Of the first law Since
then the internal upon commodities the increase Of customs
duty and tho depreciation Of the currency have wrought an
almost universal advance in prices and believe the same reason
now exists for the increase OF the amount o exemption Ncn a'
first secured any exemption whatever - H.
Should this change BE- made there should be corresponding
amendment that portion Of the law relating to the tax upon
salaries OF persons employed in the service Of the General Gov
In determining the amount Of ,a1abo income under the
are considered only when It's sale in the same year with IT'S
purchase This arbitrary rule is not made applicable 70 per
is,ence at all believe 10 should be amended
The present income law expires by Limitation IN is'O
OTHER NOTIFICATIONS or THE LAW.
Various amendments in addition 70 what have sqggese
above necessary order 10 make clear and positive what
is or less involved ana doubtful IN seie paris 1 .
law but their Propriety can bc more fy ana satueo e
scuted the attention Of the appropriate committees Con
gss when bill is before them than within the proper
The Immense revenue Of the fiscal year raised with
probably less pressure upon the people than that oi smaller
amounts previous years Their enterprise and spirit Of accu-
mutation have prevented the depression OF business which
drary attends heavy taxation. Their means Tor the ultimate
extinction OF the Naona debt rapidly multiplying from
die Increase porucn the Development Ot new
wealth. The reduction Of taxes will stimulate pro
Jucton and m few wears the National debt Will 90 be
object Of anxiety even annoyance TO n Gld uneI
The unusual demands upon this Office arising from the eHten
sion OF ito rscnue system The South and The radical
changes parts of the law frOm It's recent amenGme
largely Increased IL aOOs and responsibilities s.
aHd chtrly Acknowledge my 20 ne Ioliule
Secretary n the Treasury for MS uniform supp' eI o
carks associated with who have faithfully and
dbl gently discharged their duties am s with great re-
spett your ohcieut servant T. A. ROLLINS Commissiouef.
Hon. H. McCuloch, Secretary OF the Treasury.