New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1868-12-09

and their attachment to others being prosecuted as
rapidly circumstances including the derIes
have been closed by their propretors 10 prevent ~ p
The revenue officers and the manufacturer have been
earnestly urged complete the work IN New orh l
Brooklyn at the earliest rNnntr rV"' '
am advised that Mr. Tice now mas aoou ao IN tba an
emPOysdt in IN m mis- ine st tiH
All meters attached under inc shn accraey Of each
OF Government officer by whom lhe "o0u'' - s"'-
instrument is tested
Under the authority of the 14th secto Oh to a. "a
July 49, 1906 Secretary Of the Trea h,nr sus In te
until Jan 1903 the collection 0l and like extension
until Jan l. 1902 was authorized by the joint resoiuon
The loyal States with the single exception OF ire
assumed the amounts apportloned tnc, a ~ DELAY
same from their treasures After severa years "
sSe State of Delaware continuing TO refuse suc assR
tion and payment the assessment anu @ payerna
IlN re now nearly COMPLETED Indeed, the full assess
ment of $746s3 80. the tax assigned n"' O''"
total amount of tax apportioned to the II insurrec
tlonary states was s5l539sl Is Ot t A. incs
i've Of expenses OF sales, and exclusive oi S''' -
The total amount reported this Office rs proceeds OF
sales In the States OF Virginia south ~ ,i the sum
Tennessee and Arkansas Is sisoig TO- nv tho commis-
soners on behalf OF the Government wheh INC "' WV
Purchase Of lands TO the cost value Of Is were
made In south Carolina part OF the anns 50 Pnt
has been leased and part, by order Oh ty ,n,e 49,
resod for educational purposes Tho unsolu u nv,
south Carolina under lease have passea i ,h t 3
vsoJv of he Freedmen's Bureau by force VI tno ACT
relating TO this subject passed July TO- Iooe stotos
The uncollected tax OF the MISUNDERSTANDING tha ,eai
oouuting 10 nearly 100000 IS en- upon an ho Ica
estate npon which the same is asse sable Eyer 81
in State Is charged with susl M Inv ira
that states npportOImcnt as shaIl ne and n
comparative value tho LIST day OF hpri. $50 @ 81
making assessments the law provides that due regard
Shall he had 10 the valuation made under state authority
at tho period nearest tha dale; Ill, d roso,d. thov
Since that time estates have been SOFA anu to
have been divided aud subdylded Some nave recevgu
costly improvements, ana from otneis III fines
way ali that was valuable. In ordinary un,es,
the assessment made upon comparative
valuation so remote would DO greauy u mm1
brought by the war; are considered II seems TO
me that The collection OF this tax upon the present a
tory basis cannot be further prosecuted Without very
great inequality and very just complaint. .,,o :,
The further posponement OF TINS sn3lsSt can reeYo r
NJ none Of its and landhOders anu pu
chg-ers arc alike entitled TO It's early solution unless
il deemed wise, In view Of the dlhicue sSseseu aa
~ te IMPOVERISHED condition Of the South, 10 aDdts US
mcoected portion altogether. would recommend ,h1
passage Of aaw allowing It's assumption 3y inc sessL
states within definite period coupled with loasOham9
premium LOT IrterrI Reyeie oacers in eases nonay
meut by and upon new basis Oh taAa'VH' W
proceed with the assessment ana collecuoh'
CHANGES OF STATUTES
Next u, frcnuent changes of officers there Is nothing so
ud,coi to the personal convenience and interests Of
aud productive OF loss 10 tue revenue do
| frequent changes Of the statntes A.. o...u
The gradual increase OF tho expenses OF the Govern
ment from 1861 10 1866 and their gradual reduction our
iest one revenue bin every session OF the National
Congress- within period OF Elk years more 'hah
| cciyed the approval Of the President. The pen
dency Of measure furnished frequent opportunities
for numerous amendments, some OF tLeh not ieany
| important but from change Of language rendering
vaiueloss many precedens and regulations Oh 'ho 0i''
| and wcll.consideTed decisions OF the courts.
| While officers are employed In tho INTRODUCTION Vi
new law. involving great stndy anu Observation-Disclosures honest
taxpayers are fretcd ~ obligations 20 Nhe NV ~
and the dishonest mud renewed OppoIIu
nifty for the commission Of fraud under the protection Oh
The annual revenue required for many years from
tn at oil
proper regard 10 the rapid reduction OF the ueDt anu
Inc value of the public securities In tha markets OF tho
world has not already fixed Il at Its present alnount ana
believe that advantage can possibly accrue rom
material change In the objects OF taxation Prom SEVERN
hundreds II thousands, OF sources TIE NUMBER mas
been reduced TO comparatively few, all OF when con
tribute their allotted share without clnpatassmeh,' anu
the of the country are not only unDnrdened Dn
except through the complaints OF Others are seuo even
reminded Of the existence Of the revenue laws
Tho recent act relative to distilled spirits tonaeeo
T"od that Gut few notifications. which ia operations
may prove necessary, can now DO reoommch9ed MIN MN
Tie general codncaon ~ the revenue laws begun AZ The
lat session o. congc,s be p9s'poned y,a taA. uIs
then be passed onbracng ai mat Is valuable Va et
s I the Sa Of a%Sndnents for several years
soIne legislation. however la addition To That recon
act % July Last think, advisable at tho present time
LIMITATION or COMMISSIONERS AUTHORITY To REFUND
Iax, EEa9s12. . s,omi.s1ouep OF Internal
refund taxes errcneonsy collected mas been
has afforded speedy aud nexpensiso relief To many per
sons Who have been compelled Ia pay moro than was
legally due vile withdrawal 81 tins authority wond
br productive OF great hardship IN many cases am sat
sncd That statutory Limitation OF ne iime WITHIN when
much abuse. When the Legality OF AN asscssmeh, - not
seriously questioned az tho time Is made the eVdcnce IN
IT, support i very apt To disappear WIN ohango ~ tio
officers Of the districts aud II h not then dcnll Tor sk
ful attorney 10 present reasons IN support OF claim LOT
refundng hard to bc set aside Different per
cons sucreeding another In the ONCE OF
will naturally have different views ns To the nterpreta
ton Of portions Of the statutes, ana he whose chn mas
been once rejected may present anew after change o
officers with reasonable hope Of better success would
recommend that clam be allowed unless IL - pre-
scnted within fifteen months from tho time when the TAX
Was paid ... -o,...o .,, syrvv
hayng been found practically impossible To prepare
and furnish collectors IN all parts OF the country WITHIN
stamps required Tor spirits and tobacco. the Sec.
Rotary OF the Treasury IN tho tSele.e OF taS any
the I'd day November the day for putting INTO ope
ration The provisions relative to tho use OF stamps upon
distilled spirits and the 25d day OF November ior Tue
snmps upon tobacco and cigars. In anticipation OF q
much earlier Of stamps upon tobacco, AZ was enacted
that after the 1862 no smoking or nhe
cut tobacco snun shall be sold or offered Tor
sale except at retail from stamped wooden packages
uuess put I'D the prescribed form OF package ana
duly stamped. IL was believed that by the close Oh
the calendar year. the stock on tho napk1" ~hS W.
nearly exhausted that IL would not he bnrdcnhome 10 I'M
poso second tax upon the small reInnnni nhsonsune
The short interval between the 2Jd day OF NOVcnOer
aud the is day Of January viii not give the intended o
portunity for the consumption OF unsnnpen 'opaoro
been urged 10 recommend that provision DC ihaIe iv
issuing sampswlthont charge to be Affixed To All sueh
tobacco may DO In the hands OF dealers on te ap
pointed day. EMISSIONS Of the law Will DO comparatively
easy long as tobacco may DO SOLD Without Stamps
tago the revenue OF the early termination OF these
opportunities will moro than compensate ior tno
and Inconvenience attending IT, lear however, ,a'
this method were adopted. II would DO Impossible 10
prevent the misuse of tue FREQ stamps upon tonncSo
TO a day later than the ist day OF January
BANKERS AND BROKER SAILS.
have heretofore In my annual reports expressed the
opinion that the attempt 10 collect taxes ny means OF