Year: 1866

oompanics. &c o. Ooas9s II sL775H % 'tls5G662 O5
upon boots aud shoes and most wearing apparel not
exempted reduced from per That upon
increased from 70 three cents pr pound but the
receipts less than last year because Of the
market TIE upon refined petroleum and coal Oh has been
somewhat modified in is application The heavier oils being
emped aud the upon Of the lighter being reduced
cigars has been reduced and that upon those o greater value
increased The oss receipts from transportation Of property
are longer subject to IL viii be Observed that tho in
creased revenue Tor these two months from distilled sps
mened liquors and tobacco above that received oi August
September nearly equivalent 70 the loss which resulted
during the sumo period from The reduction Of
will not be continued, however, and the receipts
for the last three quarters Of the present fiscal year win not
equal by several millions doar the collections or the
time last year. Prom careful consideration Of a The facts ia
my possession however believe that The receipts Of The hca
year 1897 will reach the Of two hundred aud eighty yVe
millions Of dollars 02e5OoOoOJ.


CoHCERSIyG CHANGES OF THE LAW


The Commission after remaThing the care required IN
making changes IN the law and the difficulties which changes
give rise 10 recommends that OF the annual list be
made earlier date The amount Of ones income except
where regular books o. account are kept ordnn
y be more accurately ed the close Of the year
during which accrued Many payers including large
majority Of those engaged in agricultural pursuits have
leisure al that time for the preparation Of their returns while
many residents cities and indeed Of tho portion Of
the country generally desire % leave their districts for pur
poses business pleasure before the annual lists under the
present law pass the collector from the hands Of tho
in such no little annoyance and complaint have
arisen which the utmost vigilance OF the revenue ocs could
not fully avoid.


The special payable the lst Of May before
which time party subject required TO register bis
name calling &C. with the assistant assessor Of ms assess
The has nitcrWhrd %
his certificate 70 the assessor ana coeGo ana lo
usually awaits the annual list from the assessor before com
mencng his collections Yet the Jaw provides tat any one
who shall carry on any business OF 40 any act mentioned m me
the doing Of which special tax imposed without
payment thereof without producing bis receipt for such pay
ment when called upon D any internal revenue olceI ShHn LOT
every such Oense beside being liable 10 the payment OF the
be subject to imprisonment or fine Pedders too engaged
In business without payment Of this and producing such
oept liable 70 the forfeiture Of al The property which they
rigorous enforcement Of the law but wrong liable to re-
suit or be doBuded by the exercise Of ccmency





precise requirements cannot be regarded The law should not
make its constant violation necessity recommend there
the special tax be required the first Monday OF March In
each year and the tax be made payable the h day OF April


lie also recommends the reduction Of the 10 per penal
ties to per cent believing that penalty Of per cenum for
annum the time the is payable will be amply suf
hcen while from s greater equity 1t viii occasion less com
SPECIAL TAX.


The special tax Of the act ofJuy - ls66 h substitute FOR
the license the earlier laws For eyading rs payment
when due the law provides imprisonment not exceeding two
years and Of than 900 both Where the i'm
pronmen is never visited and the fine Is made the nominal
sum o. only is represented TO this Office 1t Is IN
Judicial districts regardless Of circumstances that which
speca punishment bring the delinquent the
amount Of the penalty imposed for failure 10 make monthly


recommcnd that the Imprisonment except for violation by
dsters recers and manufacturers tohacco suud and
cigars and dealers in liquors abolished and the minimum
fne failure evasion Of payment be fixed at $40 With this
change relief by positive enactment should be given certain
Of persons against whom 1t has never been deemed
sary or lust TO enforce the penal provisions Of the


PRDDiRRs articles which persons authorized 70
pedde without payment special tax recommend the add
ton OF fruits vegetable pies cakes and confectionery when
sold by persons thus protecting poor aud
children striving livelihood and who In numerous
instances have been subject 20 anxiety and cost


WHOLESALE AND RETAIL DEALERS IN LlQUoRs-The law Of
1862 Disseminated between Wholesale and retail dealers IN
liquors by quantity Of single sales sale Of three gallons
more at constituted person Wholesale dealer
The present statute provides additional test and person
whose annual Including sales Of other merchandise
ceeds SIS a a wholesale liquor dealer.





dealer 500 or Many de0es whose aggregate sales
small NAV occasionally sell In quantities Of than three
gallons One such sale imposes an addition Of t5 II is diff
cult officers ascertain In such when such
liability has occurred 1t is bnrdensome for the dealer pay
the amount law fails Of IT'S legitimate purpose and
recommend It's modification by striking out the limit IN guam
tity, leaving only that OF value or receipt


BUTcHERButcher required 10 pay special tax OF 80
and regarded dealers The repeal Of the upon
animals slaughtered has removed the for the
able relief Of butchers from special tax and respectfully
mend when their annual sales exceed the S
their should be increased precisely that Of dealers Is ia
creased.


PLUNBERs AND GAsFrrrERs.-These persons pay to
only the paid by retail deaers
why they should be taxed upon their sales dealers
taxed and Wholesale dealers when their annual sales
ceed O0 Equality Of taxation is greatly deaed In revenue
laws. ASSISTANT AssEssORs


tbs proper and equal compensation VI Assistant ASSESSORS