New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1869-10-15
TJCRP TAINTED.

The assessment of incomes ordered ny the
Commissioner of Internal Revenue will afford
the Treasury Department at Washington
good opportunity for collecting precisely that
information which Congress will need as basis
for future legislation upon the income tax.
This information. moreover, will shed
valuable light upon the adjustment or
taxation generally, since 1T VIII furnish
useful clue to the distribution OF wealth
throughout the country. The blank forms
which the assessors distribute to persons subject
to the tax contain questions which, if honestly
answered, will elicit a mass of valuable stats
tics but hitherto the only use of these returned
forms has been to enable the collectors to make
ont their bills and collect the tax. Consequently
the only thing known at Washington is the
aggregate tax receipts from each district.
Whether it was raised chiefly by taxes upon large,
or medium, or small incomes no one can tell.
Respecting the effect OF the various ex-
emptions, We are equally in the dark In re-
gard to house rent, for example, we all know
from observation that the deductions on this
score must vary from hundred or two humid
red up to several thousand dollars per annum
but we cannot even form an approximate esti-
mate of the number of exemptions OF the
highest, lowest, and various intermediate
amounts respectively, nor yet OF the grand
total aggregate deduction.
We know that it is contrary to the spirit OF
equitable legislation, and we have reason to
believe the intent OF the particular act appli-
cable to this case, that man of wealth and
luxurious tastes who is able to pay five thou
sand dollars year for the rent of cOmmO-
diOus mansion, should DO permitted to screen
from the tax that amount of his liberal income,
while another whose total earnings scarcely
reach half the sum named, and whose crcum-
stances compel him to be content with one poor
room, is required to pay five per cent out of
his meager surplus That some such extrava-
CANT exemptions occur is certain; but we ought
to know how many, and what is tho aggregate
amount of income that escapes taxation on ac-
count of the several classes of rents. from 800
per annum up to the largest amount exempted.
similar examination should DO made OF
the effect of the other exemptions. We
ought also to have classification OF
incomes according to their amount,
and full statistics of the number of incomes OF
each class and the aggregate tax receipts
therefrOm. Statements might also be prepared
in which incomes and the revenue paid by
them were classified according to the occuDa-
tons from which they are derived distinguish
ing between the cities and the rural districts.
For all that we have suggested, and much
more, the answers to the questions heretofore
propounded by the assessors would supply the
necessary information. The only thing
needed is to have copies of their forms as filed
up ny the taxpayers, sent to Washington and
Al, "a al oil, for NH
pose is already provided in the Office of the
Special Commissioner of Revenue or the Blu
reau of Statistics, end the machinery could not
he more prohtably employed than in doing
this work. The returns heretofore have been
too grossly inaccurate to he of much use for
such purpose rs we have suggested, but the
success of Commissioner Delano III other depart
ments of revenue collection, iustiiies the hope
that the assessment Just ordered by him Will
result in more complete exhibit of the taxa
BILE incomes of the country than any we have
yet obtained. Ii will undoubtedly appear,
when the facts are collected and Analysed, that
the present tax bears very unequally upon III
dvduals and classes. So general is the con-
viction of this fact, that Congress will GER
tainy feel constrained either to repeal or
to modify the law during its approa CHI
ing session. Should the latter course
he decided upon, intelligent action will
be impossible without the aid of such Informal
ton as we have shown may easily be collected
and even if the law he repealed the statistic
thus furnished will be very servlceable con-
tribution to social !science. We therefore
suggest to Secretary Boutwell,, whose province
it is to act in the matter, il any action is to
be taken, that he will render an important service
to the country by ordering this work to be
begun forthwith, so that it may be completed
as soon as possible after the assembling of
Congress.