New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1869-12-06

system, without resOrtlng To Incomes tue ques ,o,
present itself whether the entire Income tah 40 uod
assessed, shall be revived, or whether ~ sna oe m "n
at Ss fatS Oi REQUIRED by the
necessities OF the Government portion ol oos sn
should be collected from incomes Inc Iobas
for tins seem apparent and forcble This tax reaches
simply the profits OF trade ana business, am ,hn
were paid as these profits and accumuatons accrue s
not believed that 1t would be thought oJecnohaDe, u,
being Teanirpd 10 be maid all ct time, and oiteh
after the income has reduced by the expenses OF inc
taxpayer renvested in business u seems more oner
Gus, aud is more seriously complained against -
The objection most frequently and earnestly maui
against this tax is that IT. leads 10 system o & so"
times injurious individuals 40 not see Why thls III
Jecoh may hot WIN partv Snch taxes cannot be col
ected without ascertainlng the amount Oh taAauo Pr
"a ~ mon incomcs does nothing than this II SO
much 1t simply requires truthful ana hohest s' no
nrecedng wear which can be complied with as easily,
and with little exposure OF private anas as any Uha
International, State, municipa-whlch seeks 10
raise revenue from the personal estate OF taxpayers
After ALL it is but tax upon the increased wealth. ~
the nation aud when is understood that Government
securities exempted from taxation and that the III
teres these securities produces large amount ol te
incomes OF taxpayers submit II 1t VIII be wise 10 aoo
sh the income tax long as the labor industry, ana
business of the country are directly or indirectly sun
iected to any considerable taxation These observations
intended TO apply to the qneSlohs Whetne. to III
tax shall be retained or aDolisheu anu not ~ ~ o
Of the the manner OF us assessent anu 1o
SUPERVISORS AND DETECTIVES.
The policy of changing Supervisors from one jurisdiction
10 another has been found be advantageous ltnspes
lieves them from local emDarrasSments tat teu y,
diminish their usefulness This Office has proved Oh
great importance TO ,ne rt s and CAPACITY
possess high order or general business qualhoa
tons The present salary is not sufficient TO always COM
mand such qualifications, ana venture 10 teeon IrH
the propriety and economy OF Increasing the saia!;
Supervisors where it longer exists ana Is
not likely to again occur would therefore, sngHIso
that the law be 80 amended that this officer shall DC
nominated by the President aud confirmed Dy the senate
Detectives they now termed by law are ID iacs
bnt the assistants Supervisors. The has proved
OF no advantage the service, Is generally regarded as
odous, and for this reason many very competent mn
have been unwilling To accept the appointment ol ue,
tecve am Of opinion that the public service woula
be promoted by changing the name TO that OF ASSISTANT
Superysbr leaving the manner OF appointment inc Ten
ure OF office and compensation as now provided oy law
The experience OF this office has confirmed the opinion
when entering upon its duties rs TO the only
means of preventing frauds and enforcing the revenue
laws These objects. # accomplishing, must DC attained
hrong the local officers in each collection district IN
tins view 10 that extraordinary ehdodNOfs were MAUI
for the selection Of proper internal revenue oirers Win
The incoming of the present Administration. Where the
Government has placed efficient aud honest assessors am
assistants the taxes are assessed without dea ana WIZ"
reasonable accuracy The same may he said OF the COZ
lection of the revenue, where collecting oWcers OF IKE
| gnugers and storekeepers. 10 is not perceived now
| there can be any failure to collect the TAX On
distilled spirits. 1t is fact worthy OF ho.e 'n nav
while IL is nearly impossible for dlsier 10 deliaud he
revenue without the knowledge ana pVlty OF eIt1tr
gauger storekeeper or OF BOTH lhe dcCUl ~ nm
officers has disclosed the fraudulent practices OF manu-
YcInrcr To reform this branch OF the service rule
has been adopted TO appoint Assistant Assessors and
Gauper on the recommendation of Assessors and store
kreuers ON the recommendation Of Collectors ms fue
IL adhered TO- except for special Circular letters
have been addressed to al Assessors ana COLLECTORS e
| forcing the Importance Of recommending proper men
nnly r such posons and when those officers are MADE
10 feel they responsible Tor the eAecu t
laws in their districts aud that their tenure Oh Once as
we'll as reputation depends their success DeeSed
that most Of the evils and distinctions VIII De rentt
aid OF honest capable and faithful local officers than
be warranted In any or an the % nc
vices which been or can be suggested IOI INC po
vcutiOn Of frauds ~ the revenue ST. nc. ,,,.,,,
TIE INTERVAL REVENUE LAWS MOI UNJUST Ok DOhDhN'
| SuME.
fthe total receipts Of internal revenue for the fiscal
year 1863 there were collected from me following sources
Tohsacc gi,o7S Sell 4 and passports 259t
Iscom. AID s,sries.. 97sg5 o'bet soarcs'.. @'H19
stamp .;...'''' 70 t,.i Tot,r 4ioo 90 "a
Tile amount from other sources was collected from the
nanies ron the sales OF brokers, dealers and nsnufac
iuror from special taxes. and from penalties ana mis-
cont Of the entire receipts collected from few OBJ
iects and all Of which may nc 'lsed . -
or as the accumulated aud associa'eu "eaH W tmo
country II Is dicultfo see how the necessary revenue
from internal sources can be obtained VII" icn trra'I
respect for labor. and WIN more Jls',, 70 '.' ~ mn
industry tnan Is secured by the present law u may
well he doubted If any consideraDs Io,ton oi VIC aN
be objected To on prlhclpt'"r Tor ,1 ~, =
fcrng with the manufacturer or Delhg 700 hIgu, IL
ny aid on the citizen for il is paid in proper
ton free consumption aud increasing proh' oil Tie
desire to add my opinion that the present system
ought IN short time i"itGiuy 20 yi1d
| "a
iS1S"."s sum-, $50 100
Fsrmepd liquors. gHOrOG COmpats'....... 2so"o
iae .aI' aud Sch =. s5oo5SS I7lOooo1
TT These coniecres are well founded after brief pc.
Rod the excise De Hunted TO still OF
than at present. and those such ~ an admit 70
be tho ones that should bear the burden The realization
OF these anticipaohs VIII enable Congies 10 sNeop a~g
the special license tax ana all others that rect upon
the labor industry ana smaller business TRANSACTIONS Oh
'U' 'o""''' AMENDMENTS TO THE LAWS
The practical operation OF the revenue laws mas Sug
gested 10 OF tins bureau, having charge OF the re-
spcctye branches Of the service. various amendments.
of the revenue aud secure. In the administration OF the
laws, perfect accomplishment OF the intent and
the general system but look entirely to an explanation
OF provisions not clear from doubt ana ambiguity and
the supplying OF some few manifest Omissions IN the law
| After being well considered synopsis vi" be prepared.
10 be by Secretary Of the Treasury according to
his discretion or be furnished 10 Congress or It's com
Tie facts preceding and attending the adoption by this
office OF the Instruments known as the Tee meters as
means Of measuring the quantity ana determining tue
strength Of distilled Spirits with the view OF arriving at
"a correct basis OF taxation and also as means OF pre-
venting and detecting frauds by the process OF auto,
matte registration IN sealed aud otherwise protected
safes been fully reported by my predecessor as
render unnecessary any mention OF them here Since
first undertaking the discharge Of tho duties OF this office
have steadily borne in mind the Importance Of cor.
rectlY ascertaining the quantity and strength OF the
spirits distilled at any dstiery operating under the
laws and regulations governing this branch OF domestic
industry, the end that no part Of the revenue leg
matey deryable from this source might be lost TO the
Government And 1t becomes my duty to say that,
while the Tice meters appear to have operated Wen
under circumstances respect favorable under
other circumstances by which they must at all times
and In all places be less affected the weight OF
testimony before Is such that have been led TO
doubt their suiciency for the purposes designed In
CONSEQUENCE OF such doubt have recently provided for
certain experimental tests with these Instruments which
will determine their utility otherwise IN the light OF
practical experience. These tests now under way,
and ara conducted by persons who, and In manner
which, can hardly fail To bring about satisfactory results,
whether favorable To the instrument or not.
COLLECTING THE REVENUE
incident the collection Of the
revenue for e77doi
1863 ,j4iIo
Deduct tue amount pad 10 SOrekeeprrs. Act OF
July 20 1903. bh'Id