The National tribune. [volume] (Washington, D.C.) 1877-1917, 1903-04-23

the ribbons of the bride: at the bed or
board, couchant and levant, we must pay.
This is no eXaggeratiOn of the system
imposed by the act of 1867. In other
countries internal taxes have usually been
the product of long experience, and have
been frequently modified 50 as to be
adapted to the domestic coalitions Of the
country, its population and material pros
perity. Being moreover of slow growth
and of long standing, and generally speak
ing, subject not TO violent alteration, but
to gradual modification, they fall more
equally upon the people, and are less bur-
densome than would be an entirely new
system, ill-adapted to the condition of the
people, and subject to frequent and violent
alterations. For time is required to allow
the conditions OF an industry or occupation
to adapt themselves to tax; and in time
it is the tendency of tax to diffuse itself,
and to bear with less weight upon the
| commodity or person primarily taxed. But
at the time of the passage of the Inter
nal Revenue law the necessities of the Gov
eminent We're SO pressing that, as we
have stated, no regard was paid to any
of the principles of taxation, to the eX-
perience of other natiOns.- or to the con-
ditions of trade and industry and their
consequent ability to bear tax: and there
is no knowledge of economic doctrines dis
this and subsequent measures.
The country, from being very lightly
taxed. passed at once under n system of
excessive and burdensome taxation. Pro-
cesses were taxed as well as products of
industry; taxes were laid upon all labor.
upon all tools by which work was 20 be
done, and upon all classes and conditions
of men. Every branch Of trade and in
dustry, every kind of manufacture, raw
IL 81, al,
| burden Of taxation. "No other nation"
said the London Economist, would have
endured a system of excise duties so
searching, so effective, so troublesome"
| System there was none. The one neces-
| sity Of the situation" writes Mr.. Wells.
was revenue, and to obtain it speedily
and in large amounts through taxation,
the only principle-was akin to that rec
commended to the traditionary 1rishman
on his visit to Donnybrook Fair, wherever
you see Il head, hit it.
OUR LARGEST REVENUES.
The largest sum ever collected by the
United States as revenue, previous to the
year 1900, was S519, $40 5G4.3S, in 1866.
OF this sum S179,04G, was from
customs. From internal revenue was
collected 5000 226.S13.42; from direct
taxes. 1894, 745.12; from tie public lands,
| SObDp0l .O.D, ana from various IllScciiaue-
Gus sources, $29, 036.314.2J.
At this time our Internal Revenue sys-
TEN was something monstrous. In that
| year, of the sum produced from this sys
| TEN, 1O.1 per cent. came from spirits.
Tobacco furnished 80 per cent; fermented
| liquors only 1.G per cent; banks and
bankers paid II per cent; from adhesive
stamps we collected 4.S per cent; manu-
features paid no less than 400 per cent
/
of certain occupations, including advertise
ments, canals and railroads, insurance
and telegraph companies we derived $40
| per cent; from sales designated the pro-
cceds were IL per cent: from special
taxes on certain classes of business we
| collected 40 per cent; incomes paid the
| large share of 23.4 per cent: lcgacies and
/ SUGGESTIONS and various minor matters
made up about per cent.
| The taxes on manufactures, with few
exceptions, were abolished in 1865; the
taxes on incomes, on gross receipts, sales
and special classes OF business, in 1871.
| So, in 1873, the total receipts from in
ternal revenue had fallen TO STA ,07J-
4oG.OS, and of this sum 4J.6 per cent
came from spirits; 30.1 per cent. from
tobacco: 81 per cent. from fermented
| liquors; 3.3 per cent. from banks and
bankers; ca per cent. from adhesive
| assessments on taxes repealed.
REVENUE LEGISLATION SINCE THE
| CIYII. WAR.
The morrill, Tariff of 1861, continued
as the framework of customs legislation
until the passage of the Mckinley" Bill
of 1890. This was modified by the evil
son-Gorman" act of 1893, to be super
seeded by the "Dingley" tariff of 1897,
which is the law under which duties on
imposts are collected to-day.
OF the Internal Revenue war taxes
OF the rebellion era, only few relics re-
manned, but these were of highly pro-
ductive nature. The exigencies OF the war
with Spain in 1898 compelled another tenn
porary resort to that method of replenish
ing the Treasury, the little stamps again
reappeared, and various other imp0sts
were devised, SO that the Internal Reve-
nue. receipts from miscellaneous sources
aside from spirits, beer, tobacco and oleo-
margarine) rose from $463, 442 in 1897 to
ssh O59.243 in 1902; reached $50, coo, 600
in each Of the two succeeding years; then