March 5, 1863, The New York Herald
We intend to publish tomorrow a carefully prepared and accurate alphabetical table of the rates of internal duty now imposed by the national Tax law. The table will present all the rates imposed by the law as it now stands, including those which were not altered by the act just passed, those amended and those added by it.
The rates of duty have been considerably altered, experience in the practical working of the law of last summer having suggested the changes. Some articles, forgotten or omitted by those who framed the original law, have been inserted in the list of taxable articles. Quite a number of additions have also been made to the number of those person subject to tax for licenses. A provision of great importance to those who have neglected to pay their license tax has been inserted in the amendatory act. It is as follows: –
That if any person or person shall exercise or carry on any trade or business, for the exercising or carrying on of which trade or business a license is required, without taking out such license as is in that behalf required, he, she or they shall, for every such offence, upon conviction thereof, in lieu of or in addition to other penalties now imposed by law, at the discretion of the court, be subject to imprisonment for a term not exceeding two years.
The penalties originally imposed for neglect or refusal to pay the lawful tax in this behalf were quite severe; but they were found to be insufficient, and hence this additional penalty has been imposed. The act, of which the above is a provision, takes effect immediately after its passage. So it will be well for those who have been endeavoring to cheat the government out of its dues to take warning in time, and make an early visit to the Collector’s office.
We have not space to refer in detail to the amendments which have been made in the rates of duty. Those interested will find the changes in the alphabetical table, which will appear tomorrow. As the exact wording of the amended sections relating to the machinery of the law is of not particular importance to the general reader, we give only a brief synopsis of them: –
In estimating the income of any person the amount actually paid by such person for the rent of the dwelling house or estate on which he resides is to be first deducted from his income.
Distilled spirits, cottons and wollens, beer, lager beer, ale or porter, brewed or manufactured, and coal illuminating oil, when manufactured prior to September 1, 1862, are not subject to tax, and if any tax has been paid thereon it will be refunded on the presentation of proof to the proper officers, with the consent of the Commissioner of Internal Revenue.
Brewers are required to make their returns only on the 1st of each month, and they are no longer required to keep an account of the grain, &c., put into the mash tub.
The compensation allowed the officers appointed under the Tax law has been regarded by them as too small for the labor they are required to perform and the responsibility they are compelled to take. Congress has made an addition to the amounts heretofore allowed them. In case of the collectors an allowance of one-tenth of one per cent on all sums collected over the sum of $400,000 in any one year is made, together with all reasonable charges for postage actually paid – the salary not to exceed, however, $5,000, exclusive of office expenses. The office of Deputy Commissioner of Internal Revenue, with a salary of $3,000 is created in the Treasury Department to be filled by appointment of the President. A Cashier of Internal duties, with a salary of $2,500, is also to be appointed. The salary of assessors is raised to $1,250, from the date of their appointment, and in addition thereto, where the receipts of the collection district shall exceed the sum of $200,000 annually, one per cent on the excess of receipts over that amount, their total salary not to exceed $2,500, however. Allowance for clerk hire and office rent is made, and provision made for payments for postage, stationery and blank books. Assistant assessors receive no increase of pay the only addition made in their behalf being in the allowance of postage actually paid.
The bureau in charge of exports for the benefit of drawback at New York, and at such other such ports as the Secretary of the Treasury may designate, is to have charge of exports for the benefit of drawback under the Internal Revenue law; and the head of such bureau is to be invested with the power and receive the salary of a deputy collector of customs, which at this port is $2,500 per annum.
Besides the amendments we have already noted, others relating to the practical operation of the law have been made.
The Tax law has now had the benefit of a trial of six months, and the experience of officers in different portions of the country has given rise to the amendments just passed. Under the operation of the law, as it now stands, we may expect good results. The machinery of the law is now in good working order, and when it has had a little more time for trial the revenue under it will, no doubt, equal the expectations of the Secretary of the Treasury, and afford ample means for the payment of interest on the public debt and for the establishment of a sinking fund for the gradual liquidation of the debt itself.