, 1872-12-01
TRIBUNE SUNDAY DECEMBER L. 1872

portation, since it provides for direct shipments
| from any district IN the country, the manufae-
turer filling bis bonds and completing his ahip-
ping pp papers IN bis own district. 1t provides,
also, for the payment Of the tax on said tobacco
by any person who desires to export, giving him
an allowance Of drawback for the tax paid, q
privilege which was not allowed undor the
previous Law; Peraons having in their possess
| and unstable, even to such degree as to
render it worthless for sale or consumption,
can, by exporting the same, always realize there
| from an amount equal to the tax.
With regard to the consolidation OF dis
trictB, the Commissioner has tho follow
| ing to say: The act Of June, 1872, re-
quired the reduction Of the internal rev.
enue districts in the United States to
not exceeding eighty in number, BY uniting two
| ton Of the minor officers in the service to as
| small numberas would be consistent with their
limited duties. Immediately upon the passage
Of this act, Q general inquiry for information
With tic law. This inquiry ear1y developed
the opinion OF the leading officers IN
the service, whose positions Zen rem
fere, to the loss Of the Government, with the
| collection Of taxes from assessments under re-
| pealed laws, than in the hands of Collectors.
These collections could only be made with dea-
patch and certainty by those acquainted with
the special localities and the circumstances OF
taxpayers. To avoid much greater loss BY
the unti1nely disturbance than could possibly be
compensated by the consequent reduced e3pen,
diture, temporary delay was universally advised
and finally determined upon. The interim
was used ia pushing to rapid close the col1ec-
/ ton of the balances. The result has justified
| the propriety Of the delay. It was estimated
that by the end OF June, 1872, this whole amount
Of internal revenue: exclusive OF the balances
! ba o1,11.f
per annum. while the actual receipts for the first
quarter Of the current fiscal year were at the
rate OF $125, 400, 600, showing several millions
| Of dollars in excess OF the estimated receipts,
and this very considerably from ta1es
due under the repealed laws. To have violently
taken the Lists containing the evidences OF taxa
| ton out of the hands Of three out Of four OF
these Collectors, and committed them to the
care Of the remaining one, would have intro
duced q dangerous delay in the receipts, and
would probably have caused large loss at last.
| "The collections have been large, and reflects
| great credit upon the officers. The
act of June 6 reduced the duties
be done with equal proprety by the Collectors
and their deputies, the two classes OF officers re-
naming both numerous and expensive, for
work that one class could as well do. The three
duties referred to are the assessment Of the de-
fcency taxes on distil1ers, an une1cephonal tux,
only occasionally due, and the data for assessing
which is always at hand from daily
reports in this Office. The majority Of such as
the present system, all Of them could as readily
be certified from this office to the Collectors.
In the first instance, this would insure Uniform
| ity Of adjustment, a thing almost impossible
where two OF three unaasoclated minds
ulations. Second, the special or license
| taxes, which are. collected as
general rule, but once, in May, each year: The
special tax certificates can be issued in books,
| as are the spirit and tobacco stamps, and
charged to the Collectors at their face value,
| crediting them, the Collectors, only with cash
the unused certificates returned to this office.
| This system works admirably in the matter OF
spirits and tobacco, and can be very easily
| adapted to this other source Of reve-
| nue.. The third and only remaining duty
with which the Collectors might not be entirely
| entrusted is the tax on banks and bankers.
| This tax is payable but twice during each year,
| md is the sole remaining tax on corporations:
| Tho tax on corporations was at one period all
| collected directly by this Office, at time whom
it extended to railroad insurance, canal and
md bankers. The history Of this class
of taxation shows that when so collected it Was
| well collected, and the whole work done by less
than fifteen clerks, ut an average salary Of not
over 81 400 per annum each. II fifteen ~ men aea
could collect tho tax when it reached $13 900 300
per annum, and embraced fye species under
the class, all Of them requiring month";
1y returns, it is not seen why
it is estimated, for tho current fiscal year: $780,
600 in ALL It further appeared that the excep-
tional labor could bo done in this Office without
increasing its force materially, and thus enable
ing officers 1nasmuch as the plan
of reduction under the act Of
June 6, only provides absolutely for the reduc-
ton Of some two-thirds of the principal officers,
AGO in all, and loft the reduction Of the assist
ants, over 1,300 discretionary, it seemed to be
the better plan to ask Congress to make the
| larger reduction and make that absolute. Il ia
not m easy matter to put out OF commission
Thousand or more Of officers. Experience has
demonstrated that nothing short Of unequivocal,
ine1orablo law, surely do it, Discretion
admits of doubt and suggests delay, in view Of
the great confusion and loss OF revenue antici-
pated by general disturbance of the collecting
officers. Tho simplicity and security Of system
which shall have but one class Of officers, and
these all under bonds; the fact that nothing is
left for the assessing class to do that cannot be
done either by the Collectors or this office, and
that h tn 2 aoo saving Of from s1,ooo,ooo to
etc, greater than would be effected under the
act Of June last can safely be anticipated.
have had prepared the outlines Of law which
will give effect to the above idea. This will be
presented to the proper committees Of the
House of Representatives and the Senate imme-
diately upon their assemblage in December pror-
imo. If it is the judgment of Congress
that this plan is preferable to that contemplated
BY the act OF June, ask their early adoption
Of it's provisions that it may be put in operation
completely by the 30th Of June, 1873"
PERSONAL.
The Secretary Of State Of Ohio, Mr.. sher-
wood, arrived here tonight from Columbia.
The purpose OF his visit is to obtain statistical
data from the Census Bureau for use in his
forthcoming report.
Ito the Associated Prcssl
MRS. F1sHs RECEPTION. !.
WASHINGTON, Nov. 30.-The reception given
By Secretary and Mrs. Fish to the Diplomatic
Corps, last evening, WAS attended by the mem
bers OF the various legations almost en- maasse,
together with members Of the Cabinet, the JUS
tices OF the Supreme Court, Governor Cooke,