, 1870-11-29

one ~ Sat" OI1oa0os auu Gue =. jail GA"A~
cisso.
additional Wal 1ehousea within tbs ltst year aud
: half, hut, believing that i IVES The design Of
Congress not cnly to abolish the Old system
Of Class B warehouses; TOT tobacco aud snnn,
but to limit the facilities for bonding to sueh
goods II we're IN fact intended Tor expoFtA-
fiou. and also believing tlat the distinguish
ing feature Of tho present law. and that which
made it radically different from previous laws
on the subject Of n msnufactutea tobacco, was
the prepayment of the tax by Means OF stamps
before The removal of the goods from the
place Of manufacture, hare denied these ap-
bonded warehouses al.cadr e-ta!!i.hei great
ly exceeds that actually required to accolsno-
date the export trsde.
........ LBS.
The su:ndty Of tonseco sto:ea II the
seye!at eapor1 e; oonaea "a1eaoussS IS 1s4 1qs
its toe nsea1 sest eao1os '4ae ~ 1s'o, s,a no
1+se onant,,r wiind,swn lar rxoorta,ion
s.eds.t97
The quan:i.E Withdrawn upon payment
ct ta1 was. ......-. .....--...ls, ,fos3s7
This sloss that on!y about t#o-iifsha OF shs
goods bonded arc actually exported, aud
netrly all Of these arc exported from Sew
York and Boston.
It is : fact that 4 large proportion OF tha
goods stored in export bonded warehouses
wss never intended for espnrtation, tho goods
themselves being unsuited for foreign mar
kets. They s-e shipped BY the manufacturer
in bend, aud, heing sto1ci. are consigned to
Wholesale dcalefs and jobcess, thus securing
to tho latter the advantage Of pl.clrE the
goods nron the market without tho prepay
usnt Of the ta1, ~ the l.n requires ia al
other cases, before ths removal Or goods from
bocd the dealers 4nd jobbers receive, on an
average, from four TO tive months credit. and
Is this rlisilegs can July ba enjoyed By
dealers and joh5ers in tile seaport
towns. where by law these Ea1ehouaea are al
tharizel to be established, it creates an lne-
quality in the trade, prafstring one class OF
dea!ers oyeS otleta, md is the sou:co Of much
complaint. To remedy this inequality aud
correct the evils Of this system, would rso-
ontend that tha iaw be ~ atcuslsd ~ to al
low 10 EoeIa entered for eapass IN bonded
warehouses TO be Withdrawn thc:efrom for
consumption. upon payment OF tax, until
."ei,e, mouths ifoa, tho t.mo thoy were 80
bonded: Dy iinsisiHs the time fur withdrawal,
no Eoo5s will 30 entered except such ~ are
actually intended for export, and the rrivi-
lese OF Withdrawing for consumption, after
tWelSe months, Tilt relieve any parties who.
having entcled g'ols for export, fail after
wards to export the same. Should it be edeem-
Ell ine1pedient 10 limit tho time before which
permits fer the withdrawal Of goods on the
payment Of tax are not to be iasuetl l,y tho
Collector, then would suggest that further
authority To given to the Commissioner OF In
houses at other 1laces than ports ef entry,
giving like facilities for bonding, and equal
tins before payment Of taxes, 10 wholesale
dealers and jotbets in manufactured
tobacco In other large cities,
as are now enjoyed by thoss
doing business III tho cities mentioned, W1ssu
export bonded warehouses arc located.
ACT or 1rLI II, 1a10.
deem 1t ms duty to call the attention of
Congress, through you, 10 certain defects,
antiquities, and contradictions which,, in the
hurry Of legislation incident to the closing 1a-
bors Of session, appear in the act OF Jn!v II,
15t0- LII sone iDAtances, also, Hlara the lan-
Gutge Ii clear, the legal effect il held to bt
entirely different from what IL understood to
AaFe been deslCncd by congress.
II IL believed TO lave been the intention to
1ssaia M AZ the taxes imposed upon sale. OF dis
tlied fplrlls: vines, ard malt liquors By the
aet CT 5nIg ~, ie1s. and acta ltnendatory
thefeoi. Section OF tho act Of July II, 1870.
nefcfslelees repetls the tax upon aales Of
| mdA liquors.
! II was ev'dent1y tie PURPOSE Of Section .
10 empower COLLECTORS 10 Ieullt, at any tim a
ns!os TO august !. ls.s, sll penalties Tor lssu-
aoR Instruments unstatnHetl, unless the omis
| tion Of stsmps Was with fraudulent intent
lut, cAlnE to change made il tic bill az to
ported BY tho Senate Finance Conal;ttee, the
| Aa'cT OF the Law IL such a. to Postpone
| onnt August. 1a'4s tae relief which WAS DE-
eaEfeu 10 oe ihmed'ate:
hesuon ., !! rroE'des tans sections ~: III
, -nu 80 " tne &C. o. sunn ~, Io"1 ~
amenueu. shali % construed 70 1mIsaa ths
| ta3es thefela HeaaontdtoAussss !, 1871, and
NO longer
| See'ioh 10 rrosiues tnss there s;1all oe
iss.sa AUG eo.lectea ior ana curing the Seai
Isit; ts1 ol ~. per cch'u'n On tue anouL1
| Of al interest or conrcns rald. o. poa4.. ci
othef csfaences OF dcet issued anu payable ~
Of os more years alter date ~ any OF the
corporations III this sectIoE hereinafter men
toned, and tho amount Of Ill diyltlnnds oi
e.ninGs. income. or gains hereinafter de-
| ltsFutloI, Insurance. cou!any. RAILROAD Gun
raHr, canal en-! any. turn:iks company,
canai navigation COMPANY. and slark-sateE
c,amE my Whenever aLd "hareyes the SAND
shsil be payable, a.d TO whatsoever pe7son tue
saEe nay DC cue, lnti1dinE Eoa-toslieLts.
whether citizens OF alisns-
| Iis believed TO have been the intention to
continue the per cent tax u1t1 Augu.t l,
lsH', sEd to substitute tax Ct 20 per cent
therefor On and after that date. bat, owing to
| too peculiar language Of the statute, no tax
csn Re Withheld from coupons falling duo
According TO recent decision OF the Clreni'
Court in the Sistsof reuDs, lyaals, IL the case
OF TIE Pbiad5lFhia iaadi1g Railroad Com.
rany rs. Barnet, Collector. no tas can DO with
held from dividend, coupons, or interest, pay
abe during thn fret rryeu months Of 1870
| aud it Is further maintained that corporations
| canTot be required 10 pay any taxns upon tho
divide ends payable during the remaining five
months Ihs right to withheld tax from the
| Balaties Of Persota in the civil, military, Q,
| naval Eersice OF the U*.ited Statts du1ing the
tizts seven months Of 1s7fs tuTs also upon the
| points Involved In the caeo above named.
/ Tho amarnt OF tsx indirectly involved in
lug question Is very little lee. than e, 100 tkO
itle OF tueh Importance that have not felt nt
hteftE 70 xcqniesce N ths de;1s1on q the Ci1'
cnlt Coatt nttM u sbaA nave Been 3:1smol bJ
w cou,t ot !ast .e=Gls. steps nave peer
taken. taere1otc. 70 hase the of1n'oa OF t1s
aofIeMe toaft o. sne gMt states 2rououuc: e
| upon me 1nestishs IN Issue Aete!a deem i
proper 70 state tslst IL earty ~ JanutFs i,
tnto, ! cahed she ATTENTION OF Congros s.
| through it, appropriate committee, to tue am
| Mg4.aes o. ihe law then III force, AID tue dill
aeal1iss liEelE to arise in the collection O.
sn5;ect ne sHa sno asAeo 'os LEGISLATION upon sAs
=, dnis ,:. reanest. as 1p2es:s from the racosd
,sn.a; ana -, ,a; ana NY ~, ioao'ins, And vas re
.Ie1 I,sae1t tne aeg!s!a.loa Haa n2aliF enactes
.oaa. u ~ ,s fsennsslSaa1s TO haze been too las'
Hie PROVIDED IN eecslon u: that when an.
ots'aeid ls made or interest Is PAID, which in
c.uoeo fns patt Al the surplus OF contiugen
!uao 9i M co1pota.iGn MsasA has neen -
Sea sSas anr @ ms ~ "a Rs'a ,J anstsoI, =. "nea m