The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1867-06-16
IT'S RESTITUTION m THIS COUNTRY.
successive amendments 10 the Origi-
nal Law.
ITS RECEPTION In NEW YORK
TIE INCOME TAX AND ITS ORIGIN.
The Publication OF Incomes and
Its Effects.

Its Effects.
Not 10 the history OF any country ancient or modern
there be found instance Of a people who re-
sponded so willingly and with such aacriiy to heavy,
and IN many cases. oppressive call for money, did
che citizens OF the United States in 1862 when rupture
secession threatened their Union and when the gov
deemed necessary order to raise funds TO
carry the war; TO levy which covered every arti
cle Of manufacture, consumption and luxury and which
visited the poor mans cabin well the rich man
palace Of the burden OF which all had to bear their
share, which they did willingly and uncompainngly
and in manner astonishing to the enemies of gov
eminent at home and abroad, who openly
Boosted that when the trials and the costs
Of home to each mans pocket
people earth would be anxious for peace and
Aesous close their purse strings than the everlasting
Yankee But in this after events proved them mis-
taken ard explained fully that the who initiated
She great revolution which ended in their freedom and
lhe establishment of grand republic by complaining Of
she Injustice OF taxation single box Of tea in 1870
equally ready in 1862 TO sacrifice the equivalent TO
nxhons OF the same defend freedom their land
preserve intact the Republic Of the West Foreign
dplomatsts and political essayss remarked the time
mat people having such enlarged extensive ideas
Of liberty, a people who their governors,
would never frame submit TO any laws which
wonid deprive them OF portion OF their fortunes or
properties would increase the price Of the
md luxures OF life; that the moment such was at
tempted revolt would follow, peace be demanded and
ME South because Of the mercenary spirit Of the North
people, would quietly slip Of the Union, with
Soil liberty to start an empire kingdom, ruled
over by any one, from tho Pope Of Rome to
the Tycoon Of Japan. Yet, notwithstanding
the extensive knowledge of those diplomats and the
learning requirements Of those clever and undoub
eddy able, though in this mistaken, students Of
political economy, the people Of the United States did
not oppose the tax On the contrary, they accepted it in
manner surprising even to their best friends and ad
mIers and truly gratifying to the lovers OF freedom and
a republican institutions all the world.
THE INSTITUTION THE REVENUE LAW
Al period when the safety OF the country was i'm
Iered, when threatened with dissolution by the
slave power and when the leaders Of party raised
tDe standard Of rebellion the Congress OF the United
States, not deemng the usual Of the govern
ment adequate to the occasion sufficient grapple
with and put down this rebellion commenced the 4th
Of Juy 1851 being the date Of the assembling OF the
Thirty seventh Congress first extra) session. 10
initiate proceedings legislation the subject OF
internal revenue. From that period until July 1862
sne subject was continually under consideration Of the
House On the LIST OF that month the Congress Of the
United States almost unanimously enacted the "Excise
Or internal Revenue" containing one hundred and
revenue ray interest the public debt support
he and for other purposes On the l4th Of
July 1892 was provided that the portion OF II relating
% stamps should not take effect until September 1862
and that portion relating 10 the appointment OF
and collectors should take effect the 2lst OF July.
By joint resolution passed July H. of the sections
amended substituting August for May I, 1862
the date from and after which certain duties should be
levied and paid upon carriagee, yachts and billiard
tables and further providing that certain matters
aured to DO done, either on or before the LIST DAYS OF
July or August, shoald be postponed 10 such time
might be fixed and determined by the Secretary Of the
Treasury he Of course to give public notice Of the time
when the law should take effect This provision though
anomalous in the enactment OF general law and
Ane immense power and privilege to the discretion Of
individual yet absolutely necessary the time,
and any person acquainted with the details and work.
tngs OF the system at the present will at what
Aercuean task have been arrange such vast
and extensive machinery, country which such
law unknown before, in a manner 70 render
efficient towards directing the operation Of al that
Tiod, novel and important system OF taxation. Under
abs resolution the secretary gave notice that the law
would take effect September l. 1852.
SUBSEQUENT AMENnNESrs.
On the 81 OF March, 1863 important amendments
adopted by Congress- both in the machinery Of the law
most thorough review and examination Of its details
tu the Committee OF Ways and Means in the House and
she Finance Committee OF the Senate the law SUBJ
staniialy remodslled, regard beng had in It's modified
provisions well 10 the defects IN the practical work
gs Of the system the necessity Tor increased tax
ston Again. the I'd OF March, 1885, other amendments
passed which, respects increased the
tion and provided for the taxation OF certain articles
hitherto exempt
Tho law force the present Is chiefly that passed
IN July 1896, by which a substantial reduction VAS
made IN the rates OF duty upon articles; Others
which bad been subject taxes either burdensome
smpolitic. were omitted. and estimated reduction
made IN the aggregate from internal duties Of
some seventy millions OF dollars Board Of Commits
ssoners rascd by Congress- and OF which Hon. II. A.
Wells was chairman, was chiefly instrumental In maxi
ing those changes which were considered very impor.
tant and were received throughout the country With
rHE AMENDMENTS or 1851
Agan. on the I'd OF March 1867 the internal revenue
and modifcssons made taxation incomes was
reduced tho amount liable increased other ABOLISH
cd days OF pay ment changed and other attentions
important that many persons unacquained with
those amendments which the existing law, and
under which they assessed may be necessary and
useful w this article to give resume OF the most I'M
All acts In relation TO the assessment, return collec
ton and payment OF the income tax, special tax,
other taxss hitherto required DO performed in The
month d May must hcnoeforth be performed on the
corresponding days IN the month Of March In each year,
all required to be performed In the month Of June shall
hereafter be performed on the corresponding days 10 the
month OF April
In addition 70 the special tax provided for by the law
Of 1886, under the new amendments, apohecarics,
butchers confectioncrs plumbers and gas filters whose
annual .aes exceed Twenty-Five thousand dollars are re-
dollars OF said twenty 1--WE thousand dollars
On and after tho first day OF september, 1867 tax
any cotton produced within the United States
By tho new law sugar Is classified into different kinds
and taxed accordingly On all sugars produced from tho
sugar cane and from sorghum mphee, other than
those produced by the renner tax OF per per
pound Is levied On refined sugars and on the products
oI sugar rehneries not including syrup or molasses
svo per centum Ia charged
eunpowder has also boon partcularzcd canister
poNaers charged I'VE cents per pound sporting pow
ger IN kegs one cent per pound blasting powder. in
Kegs, one half cent per pound
On Cigarettes cigars and cheroots OF all description
made OF tobacco or any substitute therefor ave dollars
per thousand
On the following articles two per cenum ad vaIorem IL
leved:-Boots and shoes, made wholly or In Part Of
India rubber hats caps, bonnets and hoods OF ali do
ecriptons, and hoop skirts
sheep. horse. hog and dog SIX MS tanned or partially
canned curred finished or in the rough are charged
swo and one-haf per centum ad vaorem. The same on
manuactures Of WOOL Of which wool IL tho chel com
ponens material, or the component material OF chief
value; three per centum manufactures excusyev Of
glass, other than window glass
The bill further provides that stamps bs required
Cor probate villa or letters testameuArY or Of Adj.