The national Republican. [volume] (Washington City [D.C.]) 1866-1870, 1869-12-07

lett to the necessity OF conjecture. Were 70
place the amount at not less than eighty mil
lions OF gallons. This quantity, IL the tax
were collected, would yield revenue Of not
the hypothssis that the entire tax on spirit,
The se.s son.i Ss on Ss~e been able to
cius,on that, after the 'G present law taxing
spirits has been brought Into complete cxcou-
tion, and such amendments have been made as
Necessary 70 perfect the system, Il viii Yield
an annual revenue OF zoo, 10000.
In view, therefore, Of these probabilities, II
dent FOR oSnsrs.. 70 change IL iessis,ioa 10
any essential particular as to the amount or
asto the collection Of the tag on distilled
test the merits OF the present law in ali Of lis
important provisions.
TOBACCO.
The cigars returned for taxation 10 1908 were
1876, asa for 1862, s9i, $685. O5i. The Increase
10 receipts on tax collected In 1900 over 1903,
10 cigars, was VI ,tss,2il. Referring to tobacco
daced with .esi NUMBER. and e sssu ' IN
the most careful manner, with the view OF
protecting the Government from imitation,
the revenue having already greatly suffered
THE LAW AZ TO roBAcoo.
am Of the opinion that II will be unwise to
make any material change 10 the present clss.
rate OF tax imposed on the different classes.
Msnufacturers and dealers arc rapidly beeom.
iSS scGastomed tS the s terms and requirement.
ton will be urged to the law as It now stands
than to a change to any new system OF taxa
snas rom .oSscoo ,Rs TO se 81
Some few amendments, to improve the EN-.
cheney OF the law, which have been prepared
10 this office, may be deemed necessary, and
which l shall be ready to communicate,
through you, to Congress, when required.
REVENUE STAMPS.
The revenue from stamps from March to
shows gain Of nearly one million Of dollars
In favor Of the last eight months. This In
crease, though considerable, 10 by no means
from stamps for the las, fiscal year were sfs,.
.2o,7io. For the current yesr they are c.ti.
mated b.; !. .,S believed onS S that this
| The second use of stamps 10 justly complained
Of as deirauding the revenue yearly Of very
lorse sum and s,riogsnt ens.!%ent 4. there.
| gested to prevent washing aud cleansing are
| explained, but the Commissioner says he 10
unwilling to express any opinlon at present as
between the plans, or In favor Of any one OF
the plans proposed.
He recommends that Congress be asked to
authorize the Commissioner to send an agent
to Europe to examine the stamp systems Of
| other governments, for the purpose OF acquir.
ing that knowledge which science aud long ex.
| perience have furnished.
| INCOMES IRON INDIVIDUALS.
| The total amount collected on the annual
list of incomes for 1867 was S2T AT o5T; for 1905
t23 37oi for 1862 up to November, s25, 2p3 ESQ.,
| This last sum will be increased to an amount
| over twenty.six millions.
As this tax expires with the assessment for
$50, Il Will be for Congress TO determine
from this source OF revenue; and, II not,
| whether any substitute can be devised more
lust and equitable, and less burdensome to
| II the income from this source cannot be
spared from the general receipts, and other
objects cannot be found more acceptable as a
whether or not the tax shall be renewed.
10 considering this question, after deter.
mining the total amount which ought to be
| realized from informal revenue sources, and
considering carefully what will be realized by
the present system, without resorting to In.
comes, TIE question will present itself,
sessed, shall be revived, or whether 1t shall
be renewed at a less rate OF taxation. My
SpSI9n . rs sna SO long as Large internal
ties OF the Government, portion OF that rev.
enue should be collected from incomes. The
lessons rnIN for this seem apparent and f9rcible
and business, and the Increased wealth oil
Individuals from Investments. II the tax
were paid rs these profits and accumulationi
thought objectionable, but, being required to
be paid all at one time, and often after the
the tax payer, or reinvested in business, Il
seems more onerUus, and 10 more seriousl
complained against.
The objection most frequently and earnestl,
made against this tax is that 1t leads TO a sys
ten of espionage into private affairs that Il
not only offensive but sometimes Injurious tc
Individuals.
lido not see why this objection should no
with equal force be urged against all take
upon pei sonal property. Such taxes canno
be collected without ascertaining the 10
of taxable property possessed by the tax.psyer
The law Imposing = tax upon incomes doe
nothing more than this, II so much. II sinpi
the actual income OF the taxpayer during tn
preceding year, which can be complied wit
as easily and with as little exposure of pr
vnte affairs rs any other law-nationai, s tat
or munieipAl-which seeks to raise revenu
from the persons al estate Of taxpayers.
After all 1t IL but = tax upon the increased
wealth of the nation; and when II 10 underatoo
that Government securities are exempted iron
taxation, and that the interest on these secu
rifles procufes large amount OF the Income
OF tax payers, submit II 1t will be wise I,
abolish the income tax so long as the labor
industry and business OF the country are d
rectly subjected to any considerable taxation
the questions whether the income tax shsl
be retained or abolished, and not to the rate Q
tho tax or the mlnner OF its assessment ant
collection.
SUPERVISORS AND DETECTIVES.
The policy OF changing supervisors from on
Jurisdiction to another has been found to b.
advantageous, and Ia found to operate favor
ably in every respect. An increase OF thei
salary 10 recommended and ALTO that the Law
| be amended, so that this officer shall be nOml
mated by the President and confirmed by tn,
Senate. The assistants employed are terme,
by law detectives, anu tic commissioner rec
ommends the changing of the name 10 ttfs 20
generally regarded as odious. and competen
men haye been unwilling to accept Of the sp
poiutment of detective.
PREVENTION or FRAUDS.
The prevention OF frauds can alone be com
passed by enforcing the revenue laws, ant
with this view local officers were selected
| NplN ha Ina nuni Inn al tai
tion. The results have more than conhrmet
the justice OF this policy, both with regard Il
sssessors and col cctofs with capable snt
honest gaugcrs and st0rekcepeIs II 10 not per
ceived how there can DO any failure to collec
The tax on distilled spirits. Special care hal
been and win he taken to obtain the scrviceI
OF only such officers.
JUsrio. or THE INTERNAL REVENUE LAWS
OF the total receipts of Internal revenue 70
the fiscal year lsso cleo o99 81, Il is estimated
that At least ninety per cent. Of the entire re
ceipts was collected from few objects ant
sources, all Of which may be elAssed as luxu
ries, or as the accumulated and associate,
wealth Of the country. 1t 10 ditiicult to Sc,
how the necessary revenue from interna
sources can be obtained with much create
common industry THAI is secured by the pres
ent law. Itmay well be doubted II any con id
cradle portion OF the tax can be Objected to OF
principle, or for inJurlously interfering witt
the manufacturer or being too high. il is III,
faitest tax, the most equal and least burden
some OF any laid on the citizen, for 1t 10 I
| ttNtuuC pau TO inc Tree con
sumption and increasing profits OF the people
desire to add my opinion that the presen
system ought, In n short time, II faithfully Ad
mi nistered, to yield revenue not below tn,
following estimate, from the following sources
SPIRITS 100000, 90
TOBACCO .,,,'.',,,,.............. 100000
| Fcrmentcd liQuorBu...,.. .......... 5000, 90
Incomes, salaries and schedule A.. 10000, 90
stamps. Observation-Disclosures. 10000, 90
Banks aud bankers. $500, O0
Legacies and successlons............ 1000 90
|
tiT3 200, 90
II these conJeotures are well founded, ate
Abrief period the excise tax can be limited T.
still fewer objects of taxation than at present
aud those such as all admit to DO the ones tina
should bear the burden. The realization o
these anticipations will enable Congress Il
sweep away the special or license tax and al
others that rest upon the labor, industry ant
smaller business Transactions Of the country
Amendments to the laws, such as will faeill
tate the collection OF the revenue. have beer
prepared. These do not effect the genera
system, but look entirely to an explanation
OF provisions not clear from doubt and am
biguity, and for supplying some manifest
omissions In the law.
SPIRIT METERS,
The lice meters appear to have operated
well under circumstances In every respect IA
Lila has IL