New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1900-11-17
THE INTERNAL REVENUE.
COMMISSIONER WILSON RECOMMENDS
AMENDMENTS TO THE WAR
REVENUE LAW

Washington Nov. 16-The annual report of the
Commissioner of Internal Revenue for the fiscal
year ended June 30 1900 shows collections exceeded
only once in the history of the bureau The
ceipts s2s53lslO7 being s103l6107 in of
the estimated amount and s2l.SSl,534 more than in
the previous year. The percentage Of cost of col
lection 15s. against l6S for the previous
year being the smallest in the history of the In
ternal Revenue Service. Commissioner Wilson esti-
mates that the receipts from all sources of internal
revenue for the fiscal year will approx
mate s2s5 900 900.
The Commissioner takes new position In
counting for the successful administration of the
law by giving those who paid the taxes large de-
gree of credit for the result. He says:
deem ii my duty in the interest of Justice to
make a departure by saying that for the sue
cessful and economical manner in which the in
ternal revenue laws have been administered much
credit Is due the millions Of taxpayers throughout
m" country for the generous patrlotlc and prompt
manner in which the taxes have been PAID
An important feature Of the report consists of a
number of amendments recommended to be made
20 the War Revenue act. The clause Of the law
which perhaps has given more trouble in its admin
fstration than other is that which requires
tax Of &c cents on certificate of any description
required by law not otherwise specified in the act
II is recommended that This paragraph be abol-
ished. The greater part of such certificates says
the report are necessarily issued by Federal State
or municipal officers. and the Internal Revenue
Bureau has ruled that where such certificates were
issued exercise of functions strictly belong
ing a State its ordinary governmental or tax
ing capacity they were exempt from tax. In a
number of STATES. however. the officers have main
tanned that all certificates issued by them were ex-
ernpt required by State laws, and have de-
cned to affiX stamps.
Receipts given for withdrawing deposits from
banks other than savings banks. says the report.
should he taxed Receipts do not require a stamp
under the law. and ii found impossible TO rule
that when a depositor went TO hank personally
,,-;.l,I hi Of Il
rendering a receipt for the same. that such receipt
was any more taxable than any other receipt AS
result the use # receipts in lieu Of hank checks
in this manner is constantly increasing or
course says the report. this is evasion Of the
tax, but evade the tax in lawful manner can
be prevented
II is recommended that where any one mstru-
uent is in the form oil combines the character
istics of more instruments il shall he sub
ject stamp tax and that the highest I'M
posed upon either of the Instruments
There have been found on the market large
number of medicinal preparations which nave
been held by the United States courts to be eX-
empt from taxation under the clause eXemPtins
1Incompounded chemicals which nevertheless
put up under a patent trademark. and for when
proprietary rights claimed 1t is believed says
The report that Congress intended to tax all pat
ent. proprietary trademark medicinal prepare
items alike and il is recommended that the law he
changed 52 5 to 'ft nhid that any
documents or paper of any description mentq Toned
intention to evade the law. be permitted TO have
the same remedial rights as other papers. No
penalty exists for failure to affx stamps to parl0T
and sleeping car tickets, and this, II Is said shouo
be remedied.
II is recommended that the law be changed in
regard legacy taxes. to reach the estates
Of alien property holders who live abroad AEri-
cultural fairs should be exempted from taxation;
II is advised that either the tax on commercial
brokers he repealed Others in the same class
of business he included in its provisions. The law
also should BE- changed to permit the transfer
O special stamps from one taxpayer to an
other enable the successor TO carry on the bust
A number of other amendments looking 10 a bet
administration of the law in regard TO dis,
ters. tobacco manufacturers. etc. are included
in the report. Attention is called TO the lack of
given by the statute to internal revenue
officers IN the discharge of their duty. and in
creased penalties are recommended where murd1er 5
Gus assaults made them. Congress is asked
establish. scale of salaries for collectors;
which will Justly compensate them for increased
responsibilities and services. A similar recon-
nendation is made with regard TO revenue agents.