The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1869-12-06
knowledge which science and long experience have
fIrnished On this nunlect u older 0nYarnnanta

knowledge which science and long experience have
furnished on thus subject to older governments
INCOMES FROM ISDIvIDUALS
| The total amount collected on the annual
Inst OF Incomes for 1857 was. $27, 951
For 1893 up to November. ........... 2SSosS $50
This last sum VIII be increased TO amount over
o. .00o0oo.
II VIII be for Congress- To determine whe her we can
part entirely with The receipts from this source OF
revenue; and II not whether any substitute can be
devised moro Just and equitable and less burden
some to taxpayers.
II the income from this source cannot be spared
from tne general receipts, and other objects cannot
be found more acceptable as substitute 1t Is for
Congress to determine whether or not the tax shall
In considering this question, after determining
the total amount which ought 70 be realized from
Internal revenue sources aud considering carefully
out res0rting to Incomes, the question win present.
itself whether the entire income tax, as now az
sesie snail be revived or whether It shall be re-
newed at a less rate Of taxation. NY opinion is
Laat 50 long as large internal revenue 10 required
by the financial necessities Of the government, q
portion OF that revenue should he collected from
incomes. Inc reasons for tnls seem apparent and
ana TINS tax reaches me- simply the profits q
nlv,lna rom Investments U the tax were iAi
= tAsss pF5ha aud aSSa,ndlaslons accrue / Is not
believed that It would be thought objection
aoie; but being required to be paid all
a. one time, aud often after the income has
been reduced BY the expenses Of the taxpayer
Is more seriously complained against.
the objection most frequently aud earnestly mace
against thus tax a that u leads TO system Of espl-
but Sometimes Injurious to individuals.
40 , not see why why TINS o5egi9A may nos Win
sQnal property such taxes cannot be COLLECTED
Without ascer tanning the amount OF taxable prop
erty possessed by the taxpayer. The law imposing
. tax upon incomes does nothing more than thlS II
SO much. 1t simply requires q truthful and honest
statement or the actual income OF the taxpayer dur
ing the preceding year. which can be Complied with
as easily aud with as little exposure Of private
I ras ro1 Or p psl
Alter ALL 1t Is but tax upon the Increased wealth
OF the nation, and when 1t Is understood that
thar the interest on these securities produces large
amount OF ths incomes or taxpayers submit II E
wiz DO wise 10 abolish the income tax b long as the
labor, fndustff and business Of the country are
directly or Indirectly subjected to any considerable
TAXATION These observations are intended to apply
to the questions whether the income tax shall be re-
tanned abolished, and not to The the tax or
the manner OF Its assessment and collection.
SUPERVISORS AND DETECTIvHJ.
The policy OF changing supervisors from one juris
dicIon 10 another mas been found 70 be advantage
QUE. IL inspires new zeal and energy III the officers,
mens mat tend TO dlnlnl5n their USE r1lJ
ONCE has proved OF great Importance to the service,
and should always be nlied with men OF undOubted
integrity and capacity. who possess higa ORDER u
general business qualifications. The present salary
~ not sufficient to always command such qualtdca-
tons, ami venture to recommend the prOpriety
and economy Of increasing the salary. rhe appar-
ent reason for placing the appointment OF superv-
likely TO again occur. would, therefore. suggest
that the law be amended tnat this 0iicer snail he
nominated by the President and confirmed By the
Senate.
Detectives, as they arc now termed By law, are In
fact but the assistants OF supervisors. The name
has proved Of no advantage to the service Ia gene
rally regarded Is Oiious, and for this reason many
very competent men nave Deen unwilling 10 accept
The public service would be promoted by changing
the name TO That OF assistant supervisor leaving TIE
manner Of appointment the tenure Of once and
compensation as now provided by law.
PREVENTION OF FRAUDS.
The experience OF this ONCE has confirmed the
opinion entertained wnen entering upon its dudes
as to the only means OF preventing frauds and
enforcing the revenue laws THESE Objects II accom-
plisned must be at anel through the local oiicers
IN each collection district ii This IL was that
extraordinary endeavors were male for the selection
Of proper internal revenue officers, with the incom-
ing OF the present administration.
Where the government has paced efficient ana
honest assessors aud assistants the taxes are
racy. the may be said or the collection OF tue
revenue, where collecting officers OF like character
are found. With capable aud nolest gaugers ana
can be any failure TO collect the tax on dis-
titled spirits 1t Is fact worthy Of note that
while 1t Is nearly impossible for a dstiller to de-
fraud the revenue without the knowledge and pri.
vty OF either gauger or storekeeper OF botn,
where or those officers has disclosed the fraudu-
lent practices OF q manufacturer. 10 reform this
braEcn OF the service q rule mas been adopted To
appoint assistant assessors ana gauger5 The re-
commentator OF assessors, and st0rekaeperS on
tue recommendation OF collectors. Tais rule Is ad.
ncred to except Tor special reasons Circular letters
have been addressed to all assessors ana collectors
enforcing the importance or recommending proper
men only for sucn POSITIONS; and when those oil
GERS made to feel that they responsible Tor
the OF the laws their districts and that
their tenure OF office, well as reputation depends
their success 1t Ii believed that of the evils
and distractions Will be remeded. Certainly,
pave more hope OF success by securing tae aid OF
honest capable and faithful local officers seemS
to be warranted In any or al the mechanical devices
which ha We been or can be suggested for the pre-
vention Of frauds in the revenue service.
THE INTERNAL REVENUE LAWS NOT UNJUST OR
BURDENsOHE.
or the total receipts OF internal revenue for the
fiscal year 1869, there were collected IRON the fol-
lowing sources-
Spirits S45 062 4O2
ol A "A ma