New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1868-12-09
vpwvopK DAILY TRIBUNE WEDNESDAY DECEMBER g. 1868

the terms Of the law and would therefore recommend
statutes or TINT distinct authority given the Commits
OF Internal Revenue to prescribe such as ne shall
The Commissioner recommends some provision for the
proper compensation of acting collectors
Much Inconvenience and delay is experienced In
paying the subordinate officers In district whenever
vacancy In the office OF collector as the deputy
acts collector not authorized to act aS dsDurs
ing agent -, mt, ,,s -, y oo,Ioo,or
be made to cover his liabilities discussing agent or II
that is not deemed advisable then that the bond given by
the cOec I'm the CAPACITY OF dsbursDg agent De made
available upon the default Of his deputy acting in like
capacity the official bond Of the collector now Is ior
the acts of all his deputies.
TAX OF NATIONAL BANKS TO RETURNED AND PAID TO
REVENUE OFFICERS.
The section OF the OF June 3d. 1884, lmposlnga
tax upon the capital circuaton and deposits o, persons
corporations engaged in the business or banking mas
national currency act, such banks paying IKE YAK
directly 10 the Treasurer OF the United States AS nearly
all the State banks which existence when the tax
was imposed have been converted into national banks or
have closed their business the amounts reported 20
amount although the actual revenue mas PROBABLY IN
While those banks which affected by the operation
OF the law required TO pay their taxes at the
end Of earoh month. the national banks pay only semi
annually This discrimination was adopted when the
policy OF the Government required that every
inducement should be presented for the CONVEX,
sion OF State into national associations, and
il was thought that this comparative infre-
ment Now that the National banking system has so
completely superseded all Others the reason Tor the as
show that the revenue law should be made alike appca
bic TO all who are engaged IN the same kinds OF business
SALES OF FORFEITED GOODS BY COLLECTORS.
The act of July 1885, provided summary process TOT
the sale by collectors without the decree OF forfeiture OF
good seized for violation OF the revenue laws, where The
acesate value of such goods should not exceed 500
Ample checks thrown around the exercise p t,is
authority the protection OF the Innocent ana Deieve
that no serious complaint Of It's abnse has ever Ieaceu
This Office The customs have long contained sim
ilar provision and am informed that ITS WORKING mas
ve general sa sfacton The statute in its terms now
only applies to goods forfeited under the acts o oo anu
70 apnIy 70 forfeiture for violations Of any revenue law
The expenses attendant upon sales made IN TINS way
are so small wnen compared with the costs which accfue
hafore nroperty can DO sold under decree OF United
states conrt that IL would, in my Judgmen be WISE II
the same method OF procedure be autotLCd III Ine e"So
OF goods Of much higher aggregate value
OF the Revenue requires that each shall be assigned to
district composed Of more judicial districts Ihe
matters having little reference 70 the boundaries OF
judicial districts. and much more convenient arrange
nent can be made this particular prOVisO Is repea
In each Of the states Of Pennsylvania and Ohio the
amount work has been Thought 70 he such a. 60 re-
quire the services OF two SUPERVISORS, Dut Tue v
tween the two judicial districts In neither case coeaes
with the boundaries Of collection districts Two coec-
ton districts the former state and four IN the ter
are thus placed seycray under the JURISDICTION Oh wv"
supervisors a.. ,,o,..u,,o. On thu
Ave districts OF New-JeIsey hardly furnishes the employ
ment for one officer willie ~ Is 10Y soHneSs 20 Civ
OF NswYork tO that covering the CITY OF fhllade
mia Violations Of the Revenue law In the northern
part OF the state will ordinarily be found connected with
transactions IN The one ely S, ia 'H ersr3 e rms
fhc
the may be said OF many other parts Of ule eoun
try aud would therefore recommend that INC law DC 80
changed that each Supervisor may be assigned 70 us
trict including such collection dlstretS ns may 10 o'
mined by tho Commissioner OF Internal revenue
REVENUE STAMPS UPON RECEIPTS.
The written Instruments subject stamp duty arc.
with few exceptions, prepared by persons familiar with
~ ,he ppoper denomination are kept; and when neces
sary may be attached without mc0nveulehee. among
debts exceeding $40 are the most prominent These are
often gwen under circumstances when AphAhee VIII
sIhe and by and people ignorant Of the obligations
which the law imposes. IL thus often happens ihat
person nnocentiy issuing an unstam@d receipt may De
put I'm peril OF prosecution while person inn0cenuy
receiving may nnd, too late that the courts refuse TO
am convinced there il no form OF taxation, when
producing much annoyance 10 the taXPayer ylelds
that receipts be stricken from the schedule OF nstrn-
ments subject TO stamp duty,
In my last ANIMAL report presented me aistncye
er countries of the continent, together with the rea,
sons which, study OF their superior workngs had
e bettcr IN the service OF our own country Myexpe-
rence aud observation since that TINE nave aeened my
convictions that Justice to honest taxpayers ana dne
regard 90 our national reputation alike demand the ee-
walton of the Revenue service above individual prefer
and the fluctuations OF parties Inc anagohlsin
bctNecn tho Legislative aud the Executive departments
OF the Government which has 90 say GI,nHsse "a. scr
vice OF the past two years may Know ge IesIgeu rs
exceptional and the harmony To prevail hsrshIter De
tbeTe IA "A positive change In the method OF making APP
pOintm-ntz. importantly. VIII secure RECOMMENDATIONS
aud which the public VIII suffer AdshOnest gauser
assistant assessor m many localities may undeteetSd,
do more wrong to the Government than lies within the
power Of an assistant treasurer or foreign ministers
yet these Offices through the skfnl management OF inc
applicants aud their associates, often deyoved upon
men OF small ability aud less iieg. the very Tolls
corrupt dstiliers have known austIhguisneu Ger
HE appointment to ogce OF one whom
S,ov a. header among Illicit whisky operators. He
cheated by those who three removes nom hiip
mad cnrefly studied the lines OF sympathy and friend
hIn aud dld mot hesitate to use the sacred office Of
the CHRISTIAN ministry FOR personal emolument
through frauds upon the treasury without
ood bebayor from comparative fitness aud which shall
protect yigant officers from the malicious attacks OF
eons whom they pursue. bad men, pressed
for place because OF their political service or their per-
sonal necessities will prostitute positions they secure or
cy I'M ana out of office will seek blind the appoint
Ing authorities aud the public, and cheat justice OF her
rights by ASSEMBLING the character OF the officers whom
fully admit that the spirit Of people somewhat
ayerso To the permanent service 80 strongly recon-
mend that political aid from those In public positions Is
exacted by all political parties aud that rotation IN oniee
under the General but unless free instiu-
lions prove failures, ballots must be cast from
honest convictions rather than the rope OF pOtca pre-
ferment the fear OF political dlsploasure. Ihe
inevitable tendency Of such practice Is the demor,
alizatlou OF our Institutions ana Tue uet"ua,loh oi
official posltion-good men In all parties relaxing
their Interest IN public Affairs when pcehnnlng instead
OF principle IL controlling power, ana men OF We
earned aud established reputation refusing TO lmper
la places which have been deseorated by lneompeenoy
maud The principles OF Mr. Jenekess oli tSpOrsou
10 the House OF Representatives from the joint Commit
tee on Retrenchmen passed into law would prove Oh
The consola,on OF certain Collection Districts is
commended The Commissioner says; Inc enforcement
OF tho penal provisions Of the statute ny te
subdivision OF pow and by the To cot
ectors authority by the district ne The holder OF melt
property escapes forfeiture by crossing street, ana IL
has been decidedly the courts that rescue not pun
sbabe unless IL Is IN the district where the
proceeding began Inc advantages OF tue proposed con
soidaon have been already recognized by the statute
provision for the appointment OF announcements
warehouses, without regard 10 thelr actual To-