The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1867-05-10

The Powers Of Assessors and the Courts.
In reply TO suggestion in the Buffalo Erprea that
las the question Of the sstsfactorness Of the nvesga
ton Unto the matter OF tie OF Messrs James
Adams Co., tobarconists) Is to be determined by
the courts perhaps Ia best to have further discus
sion Of IT, the Buffalo Ceui q the 7th instant -
marks:-
factoriness OF the amount assumed and estimated"
70 be due from James Adams Co ID 70 be determined
suit restrain the collection Of any assumed
and cstimated' to be due shall be entertained BY any
court when the EJprsm made TINS statement Is knew 1
lack Of jurisdiction and that new action could b
brought This IL about dishonest ubit OF Journal
ism % has occurred In this city Of late The fact that
the claims that bis investigation ulf fair
and CAREFUL and that the courts are forbidden to eyam
inc the other arising under the revenue law
In commenting upon the above case. the Louisville
Democrat says:-
almoa universally recognized and admitted That they
paralynnG business rstardng tho prosperity Of The
sosn sps @ mos pssSs y
IL found In the fact that they reducing the Dsspe 70
the condition Of abject slaves and are bsing enod in
. most odious and dsspotic manner
Important 20 steambsaf Owners and Agents.
From the Lcaisvine Democrat May 81
Ths slnsxsd correspondence between the Assessor Of
u this district and the Commissioner Of Internal Re-
venue settles an important question in respect 70 which
there has been . good deal Of uncertanty, In conse-
quence Of the apparently conflicting provisions Of the
tariff and internal laws II now settled that
all steamboats, and other vessels must pay two and
half per cent monthly on their gross receipts for carry
ing passcngeu:--
UsI1xD STATES ISrxRxAI REVENUE AssxssoR's orrcE,1
Firm DrrRc, KENTUCKY.
LOUISVILLE April 70, 1867. J
Hon n. A. RoLLrm, Commiss'r Internal Revenues
6R-There has been some uncertainty In the West
and Southwest ~ 70 the tax recsps from pas
Many boats have mot paid q ell and claim exemption
account OF the provso Of the fourth section Of the
Tariff act Of March q 1885, In relation 70 The payment Of
tonnage duties.
In sistter Of Hon. Edward Jordan Solicitor Of tho
Treasury. published IN the INTERVAL Revenue RSovdr Of
April 20, addressed 70 the Hon Secretary OF the Tres
suy he gives u - his opinion that 'stsamboats and
the tax imposed by the Nisth section OF the Of July
II, 1888" Under this decision, adopted by your
ONCE understand that al steamboats, carrying passen
gers are required 70 make returns Of their oG receipts
for carrying such Pas.engsrs dating from Tie II Of Au
gust, 1850, when the law went into effect
win you please inform me-, n In Gases whom no tax
has paid gross receipts Of passengers crisd By
steamboats, shall aasess Thorn FOR the TAX az per
cent dating back 70 the period before named Very rs
spsctfully, EDGAR NEEDaAM,
Assessor Fifth district Ke,sucky.
TRHAsuny DHrARrnKn, Oyuc1 ov IwsxSALl
RKvEruk WARRINGTON, April 80, D6I !
Sn-I reply 70 yours Of the 26th Inst, that In accord
anoe with the decision Of the Hon. secretry or tho
tonnage dues 10 Tar receipts accsuing asrshs 1 Of
August 1899. yoa will lose no time in sssssng such
receipts except Of receipts Tor freight Ind
malta Very respectfully. TH0a HAR.AND,
EDcAa NnDuAn. Asss@or Finn bIsirses Of isnsucky.