The morning news. [volume] (Savannah, Ga.) 1887-1900, 1893-12-11
INTERNAL REVENUE TAXES
The Burdens Placed on the People
after the War.

Assessment-The Tax on Income 8
Per Cent-Commeroial Paper of All
Kinds Compelled to Bear a Stamp.
Washington, Dec. 10-The decision of
the committee on ways and means to
make up the deficit in the revenues by
levying an income tax, and laying taxes
on playing cards, proprietary medicines,
etc, brings up food of "reminiscences of
the old days during and Immediately fol-
lowing the civil war, when everything
from the cradle to the grave was taxed
by the federal inquisitors to meet and
pay the billions of indebtedness contracted
as one of the results of the war 1t was
not until 1888 that the last lingering yes
tigeof these internal revenue taxes, known
particularly as the ''war taxes, - those on
the capital and deposits of banking insti-
buttons, and on matches, perfumery, pro-
rietary medicines, bank checks and drafts,
were swept away, leaving only spirits,
beer, and tobacco as subjects of Internal
revenue taxation.
Although but few years, barely a de
cade, have passed the rising generation
knows little, because it'has felt nothing,
Of the onerOus system of taxation under
which the country staggered in the dark
days of internecine strife. The list of
subjects of internal revenue taxation COM
prised 292 articles, and included such
things as agricultural implements, all
printed bill-heads or cards, books cloth,
coal, coffee, confectionery, firearms,
glass, iron in all forms. lamps, photo
graphs, pianos, pickles, pins, pumps, salt,
spices, sugar umbrellas, watches, soda
water and so on. The gross receipts de-
rived bynewspapers from advertisements,
the receipts from bridge tolls, express
charges, ferry fares, of railroad, insur-
aHce, telegraph, theatrical and other
companies were taxed as were the sales
OF apothecaries, auctioneers, butchers,
brokers, plumbers and like occupations.
Special taxes were levied against bank
ers, lawyers, dentists, hotel keepers, real
estate agents, keepers of billiard tables
and bowling alleys. ALI deeds, 1nortga-
ges, cOnveyances, powers Of attorney, and
legal documents of every kind came
within the remorseless range Of the tax
collector.
THE TAX ON INCOMES
Incomes from 5000 up to $4,000 were
taxed at the rate of 3 per cent. and those
from $4,000 up, 3 per cent. and a special
additional tax was levied against citizens
residing abroad, and upon persons deriv-
ing incomes from dividends of corpora
tions. Even the legacies and SUGGESTIONS
Of the dead were not exempt.
Some Of the most insignificant items af-
forded large revenues. Bill heads, cards,
etc, printed, for instance, during three
years, yielded over 100000 Illuminat-
ing gas, which was taxed from 1865 up to
1873, brought in over SlS000,00 This
tax on lights included besides gas, can
dies, lanterns, lamps, fuel, coal, and the
like, and was special hardship Lega-
cies were taxed at rates varying from l
to Is per cent, according to the tie of con-
sanguinity between the deceased and the
beneficiary. From this source over S18-
100000 were derived, and from incomes
$346, 100000.
TAXES ON BANK PAPER.
In single year 1S6G) a revenue of
$3.50. 600, 900 was realized from articles and
occupations not taxed now. The tax on
deposit in banks was one-half of l per
cent. averaged monthly; on capital the
same, and on circulation l per cent.
All checks, drafts, and orders for mon
ey upon banks had TO bear q 2 cent
stamp. Every other document represent
ing money had to be stamped
1t is worth while to note the verbiage
of the law in laying the tax on proprie-
tary medicines. 1t provided that every
packet, box, pot, phial or other inclosure
containing pills, powders, tinctures,
troches, syrups, cordials, bitters, uonics,
lmiments, salves, ointments, pastes, es-
sences, spirits, oils or other medical pre-
paratiOns or compounds where the person
making or preparing the same has, or
claims to have, any formula or occult
secret or art for making the same, shall
pay tax on the retail price of ! cent for
every % cents or fraction thereof Per
fumeries, cosmetics, hair oils, dressings
or dyes, dentrifices and the like were de-
scribed in the same elaborate way and
taxed at the same rate
THE PENALTIES.
The penalties for the non-payment Of
these taxes were of the severest char
acter, and were mercilessly enforced
Failure to pay internal revenue taxes ten
days after notice had been so served to pay,
empowered the collector TO collect per
cent. additional with interest by distraint
and sale. if need be, Of the goods. chattels
and effects of the delinquent; including
stocks, securities and other evidences of
indebtedness. II the delinquent was the
head of family there were exempt
books and wearing apparel neces-
sary for such family; also arms
for personal use; one cow, two hogs
five sheep and the wool thereof, providing
the aggregate market value OF such sheep
old not exceed $50; the necessary food for
such cow, hogs and sheep for a period
not exceeding thirty days; fuel not ex-
ceeding 525 in value; provisions not ex-
ceeding $50: household furniture not ex-
ceeding $500; books, tools and implements
of a trade or profession not exceeding
Sl00 Three disinterested householders
were to be the appraisers of the property
set aside for exemption
These were the harsh and bitter laws
for wringing money from the people to
carry on great and expensive war and
to meet the obligations Of the government
in the days following the internecine
struggle. There was raised first and last
from these sources, between 1858 and 1880
-, 67l ,374. 262.
The fashionable jewellers OF London. Paris
and other continental capitals have hit uron
a new idea regarding the setting OF diamonds
says a foreign exchange. They propose to
USE in the setting ivory, instead OF silver or
gold, and 10 must be acknowledged that there
is some reason for doing SO. It is well known
how diticult IL is to clean the silver or gold
setting properly and 10 preserve the original
luster colo settings have the drawback OF
rejecting their yellow color on 20 the stone
another weignty Oh. e5tion Is that they lose
tfre brightness which is peculiar to these
metals as soon as they are used as the only
setting rejecting and transparent stones
while they are beautiful and add to the ap.
pearanle OF diamonds set with pearls, cat s
question AZ once. which at present can only
1n uF "a ina fru