troops each, where they are kept under canvas for two weeks. A close inspection of the condition and arms of the men is constantly maintained by officers appointed by the federal government. Great care is taken in the instruction and selection of the officers. Each one must go through a course of instruction at a military school appropriate to each arm. There is no higher rank than that of colonel, but when a colonel is appointed commander-in-chief of the army he receives for the time being the title of General, which he afterwards retains by courtesy. The system proposed by Mr. Dwight for Massachusetts is that every man be required to perform a certain amount of drill before he is allowed to vote. Young men between the ages of eighteen and twenty-one should be placed in camps of instruction for six weeks during each of these three years. About 12,500 young men arrive every year at the age of eighteen in this State. Deducting 2500 for exempts, we should have 10,000 fresh recruits offering themselves for instruction every year, and as the instruction would extend through three years, a body of 30,000 young men would be in camp every year, who should be formed into infantry, cavalry, and rifle regiments, besides a proper proportion of the special arms of artillery, engineers, and cavalry. The headquarters of these regiments and their camps might be distributed in districts corresponding to the present congressional districts. It should be provided that the youths should be well instructed in the school of the soldier before joining the camps, and this could easily be done at the public schools. To provide competent officers we should establish a State Military School, whose standard should be at least as high as that of West Point Academy. Mr. Dwight suggests the plan of the Polytechnic School at Paris for a model. It should combine a scientific with a military education. The course of instruction should be such that the best engineers, architects, chemists, mechanicians, and constructors would be graduates of this school, as our best engineers have been from West Point. The cost of establishing the school should be defrayed partly by the State and partly by individuals; and its current expenses should be met partly by the State and partly by the pupils. Pupils from other States to pay a double rate. From the pupils of such a school would be drawn the officers and instructors of the militia. In case of war, officers holding commissions in the militia should have a claim to a similar rank in the volunteer service. By such a system, an effective corps of educated officers would be kept up without expense in time of peace, and in time of war the skeleton of an army would exist, needing onl those supplies which a patriotic people, trained to the use of arms, would promptly furnish. Mr. Dwight thinks the cost of such a system would not exceed $350,000 annually. STEVENS'S BATTERY, &c. The Senate Naval Committee has formally voted in favor of an appropriation sufficient to complete the Stevens battery, and fifteen millions for the construction of iron clad steamers. THE TAX BILL To provide Internal Revenue to support the Government, and pay the Interest on the Public Debt. The tax bill, recently reported in Congress, contains one hundred and nine sections. Section 1 provides for the appointment of a Commissioner of Internal Revenue, with an annual salary of $5000, who is charged, under the direction of the Secretary of the Treasury, with the supervision of every detail necessary to carry the act into effect. Sect. 2 authorizes the President to divide the States and Territories of the United States and District of Columbia into convenient collection districts, and appoint an assessor or collector for each district-the incumbents to be freeholders or residents. Sect. 3 authorizes district assessors to subdivide their districts, and appoint assistant assessors in each, who shall be sworn to perform their duties without favor or partiality. Sect. 4 provides that collectors give bonds to such amount as the Commissioner of Internal Revenue may decide, with sureties to be approved by the Secretary of the Treasury, for the payment of all public money that may come into his hands; and they shall from time to time renew, strengthen, and increase their official bonds, as the Secretary of the Treasury may direct. Sect. 5 authorizes to appoint as many deputies as he may think proper, and to revoke the powers of any deputy after public notice is made thereof in the district assigned said deputy; also, to take bonds from deputies for the proper performance of their duties. This section further provides that collectors shall be responsible both to the United States and to individuals for moneys collected, and for every act done by any of their deputies when they are acting as such. Sect. 6 provides that "it shall be the duty of any person or persons, partnerships, firms, associations or corporations, made liable to any duty, license, stamp, or tax imposed by this act, annually, when not otherwise and differently provided for, on or before the first day of May next, and in each year thereafter, and in all other cases before the day of levy, to make a list or return to the assistant assessor of the district where located, of the amount of annual income, the number of articles or objects charged with a special duty or tax, the quantity of goods, wares, and merchandise made or sold, charged with a specific or ad valorem duty or tax, the several rates and aggregate amount according to the respective provisions of this act, and according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury." Sect. 7 provides that assessors and assistants shall, on the 1st day of May next, and in each year thereafter, proceed through every part of their respective districts, and inquire after and concerning all persons owning, possessing, or having the care or management of any property, goods, &c., liable to taxation; also as to all who are subject to pay license duty, and to value and enumerate such objects of taxation. Persons are required by the act to make out lists of their taxable property, &c., for the use of the assessors. Sect. 8 provides that in the event of no list being made out by persens of property, &c., liable to taxation, the officer shall make Buch lists, which, being read and assented to, shall be received as the lists of such persons. Sect. 9 provides that, in case a false and fraudulent statement is made with intent to defeat or evade the valuation or enumeration required by the act, the penalty shall be a fine not to exceed $500 and costs, and the assessors shall make such valuation as they can according to the best information they can obtain, against which there shall be no appeal. Should force be required in making these valuations, assessors are authorized to use it. By section 10, a written notice must be left by the assessor at the house of any person in his or her absence, requiring him or her to present to the assessor the lists required within ten days from the date of such notice. Sect. 11 provides that neglect or refusal to furnish the required list or lists shall be punishable by a fine of $100 with costs, and that the valuation shall be made according to the best information the assessor can obtain. In case of sickness or absence from home, exempt from penalty. Sect. 12 provides that taxable property, no list of which has been returned, found in one collection district, and not owned or under the care of any person in such district, may be valued for the purpose of taxation. Sect. 13 authorizes persons who have property in districts other than those in which they reside to make out returns of the same, which the assessor receiving such return shall transmit to the assessor in the district where the property is. Sect. 14 provides that the lists, where not otherwise provided for, shall be taken with reference to the day fixed for that purpose by the act, (the first day of May next,) and when duties accrue at other times the lists shall be taken with reference to those times. Sect. 15 provides that immediately after the annual valuations and enumerations are made in a district the assessor shall have the same published in a newspaper, if there is one in the district, or by written notifications to be posted in four of the most public places, (advertising all persons of the places,) and appeals relative to any erroneous or excessive valuations or enumerations by the assistant assessor may be made to the assessor during ten days thereafter, which he may summarily determine "according to law and right." The assessor shall also advertise and attend two successive days of the said ten at or near the court house, to receive and determine upon appeals, which are to be made in writing. The question to be determined by the assessor is, whether valuations complained of are or are not in just relation or proportion to other valuations in the same district, or whether the enumeration be, or be not, correct. No increase shall be made on valuations already made without a previous notice of five days to the person interested. Sect. 16 relates to the furnishing of the corrected tax lists by the assessors to the district collectors within ten days after hearings on appeals are finished, under a penalty of $500, and their compensation as assessors. Sect. 17 provides that the pay of assessors shall be $2 per day for every day they are actively employed in making the necessary arrangements and in giving the necessary instructions to the assistant assessors, and $3 per day while hearing appeals, revising valuations, and making out lists, &c., with $1 for every hundred taxable persons on the lists so made out. Assistant assessors are to have $2 per day when actively employed, and $1 for every hundred taxable persons on their lists. Both are allowed the expenses of stationery used by them, and ten cents per mile for every mile travelled in discharge of duty. Sects. 18 and 19 refer to the clerical duties of collectors. Sect. 20 requires the collector in each district to notify the public, through advertisements in newspapers and otherwise, that the duties and taxes under the law have become due and payable, and fixing the times and places at which he or his deputies will attend to receive the same. In case of persons not attending as notified, personal demands shall be made at their respective dwellings, and if their assessments are not paid, the collector or his deputies are authorized to collect the tax by distraint and sale of the goods and chattels of the delinquent. But the goods so seized may be returned to the owner on payment of the tax and cost of process. The succeeding section provides that any surplus remaining from the sale of an article not divisible be returned to the original owner thereof; and the 22d section provides that the property of absent owners, on which taxes are assessed but not paid, shall, after the expiring of six months, be advertised for sale and sold. The immediately succeeding sections refer to the duties and responsibilities of collectors; the penalty for their delinquencies; the mode of exacting it; the punishment of collectors and their deputies for extortion, or oppression, under guise of the law under which they are constituted; the remission of taxes in cases where establishments taxed have been burned down or otherwise destroyed, and not being in actual use during six months or longer during the period for which licenses have been granted; authorizing collectors and their deputies to examine manufac turing premises, and property therein subject to taxation, and to inspect the books and accounts belonging to the same; providing a penalty of $500 for the offence of obstructing officers in discharge of this duty; providing for filling vacancies in the offices of collector, caused by disability, &c.; authorizing collectors and deputies to sue for the recovery of all duties, taxes, fines, and forfeitures under the law; concerning the penalties for perjury in the case of oaths required under the act, and relative to the mode of keeping separate the state and territorial receipts from taxes in the Treasury Office. Sect. 36 provides that there shall be allowed to the collectors appointed under this act, in full compensation for their services and that of their deputies in carrying this act into effect, a commission of four per centum upon the first hundred thousand dollars, one per centum upon the second one hundred thousand dollars, and one half of one per centum upon all sums above two hundred thousand dollars; such commissions to be computed upon the amounts by them respectively paid over and accounted for under the instructions of the Treasury Department; provided, that in no case shall such commissions exceed the sum of eight thousand dollars. And there shall be further allowed to each collector ten cents per mile for each and every mile travelled, and his necessary and reasonable charges for stationery and blank books used in the performance of his official duties, which, after being duly examined and certified by the Commissioner of Internal Revenue, shall be paid out of the treasury. Sect. 37 provides that five per cent, will be deducted from the amount of taxes assessed if the sum so exacted shall be volun tarily paid over to the Commissioner of Internal Revenue by railroad companies or corporations, banks, savings institutions, and insurance companies. Sect. 38 provides for appeal against distraint, after judgment of the district assessor to the Commissioner of Internal Revenue, who is authorized to decree restitution in case of unjust levies. By Sect. 39 the operation of the act is to be applied to States, Districts, or Territories in rebellion as soon as the authority of the United States is therein reëstablished; "and to collect the sums which would have been due from the persons residing or holding property, goods, wares, or merchandise, object or article, therein liable to any duty, license or tax, with interest at the rate of six per centum thereon from the time such duty, license, or tax ought to have been paid until paid in the manner and under the regulations prescribed in this act, so far as applicable, and where not applicable the assessment and levy shall be made and the time and manner of collection regulated by the instructions and directions of the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury." Sect. 40 provides that the same officers collect the tax imposed by the act approved August 5, entitled "An Act to provide increased revenue from imports, to pay the interest on the public debt, and for other purposes." [This duty of collection several States have assumed, and thereby saved five per cent. on the amount of direct tax embraced in the bill referred to.] LICENSES IN GENERAL. Sect. 41. This and the following sections provide that from 1st May, 1862, owners or workers of stills, or any implements used as such, shall apply in writing to the collector for a license, which shall be in force until Jan. 1, 1863; the license fee is $100; for six months, $50. Collectors must grant licenses to any citizen of the United States who makes due application. Applications must state place and capacity of stills; false statement punished by a fine of $100 and costs, if sued for. Sects. 56 to 65 regulate licenses for general business. They are to be granted by collectors or persons specially appointed by the Commissioner of Revenue-no charge to be made for the service. Persons doing business without license forfeit three times the cost of license-half going to the United States and half to informant. Licenses set forth names, place of abode, and of business of parties. One license will not cover more than one place of business, except in case of pedlers and auctioneers. In case of more than one kind of business on same premises, each kind must have its separate license. Auctioneers must have an additional wholesale and retail license before they can sell goods at private sale. In case of death, license continues to heirs or executors upon same premises without additional charge. All licenses herein provided are to begin on the 1st of May next, continuing one year. Persons commencing business after that date must also be licensed. PRICE OF BUSINESS LICENSES. Bankers $100 Retail Liquor Dealers. $20 10 50 |