The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1867-06-16

and condition specified in tho foregoing enumeration,
and shall not be construed exempting spikes nails
any other manufactures Of iron from the taxes i'm
posed by law: brush blocks canned and preserved
vegetables and fruits casks churns, barrels, wooden
wood including cooperage OF all kinds bungs and plugs
packing boxes, nest boxes and match boxes, whether
made OF wood or other materials; wooden names,
plough beams, spitbottom chairs and turned materials
for the unmanufactured and saddle trees made Of
wood; castings Of iron, copper brass made for
chnery scales and castings made 10 form part
OF any article upon which, in finished state tax Is
assessed and paid cast iron hollow ware and cast iron
hollow ware timed enamelled japanned or galvanized
clock trimmings namely: clock work, clock pillars
sash fastenngs for clocks. winding keys. verges and
pendulum rods clothing articles OF dress spe-
ciay enumerated made by sewing for the wear OF men,
women children from cloths fabrics which tax
or duty has been paid; coffee mills, coffee grinders
and roas,ers and appIe-parng machines; copper
bottoms for articles used for domestic and culinary pur
poses doors, window sash, blinds, frames aud ss of
whatever material, drain. and water pipe made or
wood cement frames and handles for and brick
saws glue and geatine OF all descriptions, In the solid
state glue and cement made wholly or in part OF glue
in the liquid state; horse rakes horse powers edders
names scythe snaths hay forks, hoes and portable
grinding mills; horse blankets, made from cloths,
which tax duty has been paid; licorlce and corce
paste; magnesium lamps; manufactures Of jute; mo-
lasses concentrated molasses meado, syrup OF
ases or sugar cane uce and cistern buttoms oil naph
tina, benzne ben2ole or gasoline, making more than
seventy degrees Baumes hydrometer, the product Of
distilaon redislation, refining or crude pc
troleum Of crude oil produced by single dstation
of COAL shale peat asphsltnm other bitumnous sub
stances; palm leaf and straw potato hooks pitchorks,
&c. pottery ware of all descriptions; pumps garden
engines and hydraulic rams: rock and root ggers and
excavators root beer and other small beer salt school
room seats desks globes, black boards &c sieds wheel,
barrows and handcarts; soap, brown in bars,
sold for less than seven cents pound for cotton
when used by the maker in the manu- actnre OF
gins coles and heel taps, when made OF india rubber or
india rubber and other Materials shirt fronts or bosoms
wristbands cuffs, except those made of paper spiral
springs used in the manufacture OF furniture; stove
polish steel OF all descriptions; scythes: straw or
binders board, and binders cloth and straw wrapping
paper; tags for merchandise and direction OF cloth,
paper or metal, whether blank or printed; thmble
skeins and pipe boxes made OF iron; tin ware for DO
mestic and culinary purposes. ultramarine blue; var
nsh wagons, carts and draws made TO be used for farm
ing, freight or lumber purposes; washing, mangin2
and clothes wrngng machines; zinc washboards, spin
ming and flax wheels, hand reels hand looms wooden
knobs and beehives.
THE NEW LAW IN RELATION
The most important changes made by tho act OF March
2 1867, those In relation to the tax on yearly in
comes. and by which the amount exempted was raised
from 5000 TO ST. 000 and the tax reduced from ten TO
five per cent In assessing on incomes over thousand
dollars provision has been made to exempt house rent
shares in the gains and profits Of all public companies,
and income received from institutions or c0fp0rations,
whose officers, as required by law. withhold a per
Of the dividends made by such Institutions and
pay the to the officer horned 10 receive it, that
portion of the salary pay received for services IN the
civil, military, naval or other service of the United
in Congress, from which the tax has been deducted.
And in addition to $1,000 exempt all national, State,
county and municipal taxes paid within the year are to
be deducted from the gains profits or income OF the per-
son who has actually paid tho same Allowance s also
ordinary REPAIRS but regards the latter deduction
will be made for amount paid out for new buildings
permanent improvements or beterments made to in
the value of any property estate The taxes
incomes for the future will he levied the lst day
Of March and be due and payable on tho 30h day OF
April in each year until and including the year 1870 and
longer. The other changes relate chiefly TO the du-
ties of and other officials bank dividends time
for payments, &c. and are not Of any general import
ance.
The law regards the dlsllaton Of spirits and the
tax payable thereon has been but slightly changed the
fhn hair That
govern this branch Of the service under the existing
law.
FIRST CHIEF OFFICERS
The first commissioner appointed under the Internal
Revenue law the Hon. George 8. Boutwell, Of Mas
sachusetts c. F. Estee. of this city, acting his de-
putty. These two gentlemen entered on their duties
with full knowledge OF the responsibility attaching to
their position, the immense amount Of work before
them, the obstacles TO overcome and the difficulty OF
organizing vast OF territory system which
TO put In practical operation laws unknown before,
Of
quainted. To them In part Is due the admirable syscm
Of forms and details which have required but little
change they originated the and have only been
essentially modified when absolutely necessary
the changes Of the law itself Mr. Boutwell, was
ceeded by Hon. Joseph Lewis, OF Pennsylvania an ex
perenced and discriminating gentleman. He held the
Office until 1865, when he was succeeded by William Or
ton. OF this city, who brought TO the position
perenced mind OF business capacity and who
thoroughly familiar with the practical operation Of the
ssas snccees.d NV Hon RAINS AZ Wew rna
shire, the present encumbent who was the deputy
missioner under Judge Lewis, and efficient and
accomplished officer. The present deputy Is the Hon.
d. G. Whitman, who has had long experience in the de-
parmen and who, in the absence OF the chief commits
soner s vested with all the powers and performs all the
The following constitute the class Of officers charged
with the superintendent Of the and collec
ton Of the internal revenue:--The Commissioner and
Deputy Commissioner, the Cashier the Assessor and
his assistants the Collector and such deputies as he
may see t TO appoint, responsible Immediately TO him,
with their remuneration fixed and paid by him; ten
appointed by the Secretary OF the Urea
sury and acting as the police OF the law, and charged
with ITS enforcement in the several districts and also
such numbers OF inspectors In each collection district
the Secretary Of the Treasury deem necessary,
who charged with the general enforcement Of the law
and the detection OF frauds For the inspection OF dis
TILED spirits and tobacco and cigars there are appointed
the districts, when necessary corps OF inspectors
whose duties arc OF a varied nature.
Receipts FROM REVENUE
In the organization 81 tho system throughout
the country the people facility TO the officials
impedments thrown in their way aud the citi-
voluntarily came forward with their proper returns
in the early days Of the system would he very DIM
cult for the authorities to enforce, we're the people dis
posed TO the contrary The result was that in the first
ten months OF the operation Of the original law Of 1862
as amended in 1868 i realized for the Treasury
something less than $40 ooo,o os In tho second year
ending June 80 1885, about s2iI 900 900: while It ap-
by the returns or the Treasury for the year
ending june 80 1896 that tho receipts were actually
excess OF s31 900 o00 And this been
realized with but little embarrassment TO tho industrial
pursuits Of the country; the people have chcerully
resources, and its success financial has
cited the astcnishment and admiration OF foreign
nations.
RECEIPTS TAX
The internal revenue tax upon incomes was imposed
by the act OF 1862 and with various changes and mod
cations has assumed its present form. II Is OF the
most important sources OF revenue having produced In
the ending June 90 1868 onlv including actual col
ectons for ten monthsl s455, TAI; in the following
year. sl49l9,219 (together with SIS 92o, 3l2 imposed
under the joint resolution Of July 1884, while In tho
fiscal year ending June 80 1865. produced. esti-
mated, something over SIS, 900, 900.
INCOME
This system OF taxation claims its first parent Will
nam lt the famous English statesman, who, In 1927.
IN order TO meet desperate emergency In the British
finances arising from the enormous expense Of subsdz
ing continental Europe in the struggle OF Legitimacy
ana monarchal conservatism with the overpowering
shadow OF French republcans, after cxhaustng every
concevaoe subject OF assessment devised the plan Of
ievyng tax upon the assesscd value OF houses, win
dowsi &C, under the name OF 'the assessed taxes
Dill For concetvng such idea the minister was
mcbbed IN the streets OF London In the year following
Its enactment being found that .the assessed taxes
hal of H.