The Sun.
London, England, 1858-07-02 00:00:00

SECOND REPOICP ON THE IiVLAND
REVENUE.

A second report of the Commissioners of Inland
Revenue to the Lords of the Treasury contains
some interesting information on the Excise duties
and •the direct taxes; The gross receipts for Ex-
cise duties in the year 1857-58 amounted to
18,495,8881., against 19,758,4601. in 1856-57. Of
this income, 9,280,9631. accrued from spirits,
5,492,0061. from the tax on malt, 489,0081. from
the duty on hops (of which so little is said to be
used by those who brew for our " thirsty souls"),
1,244,723/. from paper, 80,153/. from hackney car-
riages and cabs, 118,588/. from stage carriages,
348,6111. from I,Swaye, 1,425,1121. from licenses,
11,5001. from 4g,etne certificates in Ireland, and
5,224/. from racehorses. At; large increase in the
spirit duty is reporte rto •be entirely the result of
augmented consumption,'and this in spite of the
speeches of temperance orators and. the Maine
Liquor Law agitation. The export of British spirits
to France has seriously declincd since the la t re-
port, " the r eason why" being the alteration made
in the French laws last August, sanctioning the
use of grain in distilleries, and imposing a duty on
imported. epirits.. Iu the year ended- 31st March
last, 3,524,865 gallons of spirits were exported,
against 5,717,529 gallons the year before •, the ex-
ports to France were respectively 1,582,148 gallons
(1857-58), and 3,730,1G1 gallons (1856 57). The
vast revenue from spirits is collected with bo much
ease and regularity as compared with the laborious
process by which the more direct taxes are levied,-
as to form a strong inducement to Chancellors of
the Excln quer in, esse and,in posse to retain a firm
grasp of this. fruitful source of income. Certain
beet-root distilleries, sanctioned as experimental
mstitu'ions by the roard, have failed entirely to
produce a saleable spirit, or spirit of kind suffi
cient to defray the working expenses ; the failure
is regarded as absolute and decisive. Illicit distil-
lation is decreasing in Scotland sod Ireland.
257,619 gallons of " methylated" spirits were ma-
nufactured in 1857-58, and there is no risk to the
revenue likely to arise oy reieerni of the separstion
of the naphtha from he alcohol by any chymicel
process. 41,164,258 bushels of male were charged
'with duty in the year 1857-58. Extensive frauds
by some maltsters named Allen, it Worthing, and
at other places in Sussex, effected Ly the use of
concealed malthouees, were detected and punished
by fines and seizures ameurning to 18,3831.
475,146 brls. beer were eipOrted,'"against 423,180
in the previous year. The duty on the crop of hops
for 1857, which would become payable in May and
November of this year, was 417,526/. The price of
hops has been brought down by three consecutive
years of large produce, so that there will be no ex-
cuse of any kind for the substitution: by our brewers
of medical "'bitters" for the genuine article—a
practice by more that one "thirsty soul" suspected
and complained of. The Board deny that our fiscal
regulations press unduly on the manufacture of
paper, and adduce reasons for their denial.
The endeavour of the Commissioners to check
the surreptitious mixture of coffee with chicory has
been partially successful, but the pull° would do
well always to buy their coffee unground. The
adulteration of tobacco still continues, especially in
Ireland ; the samples seized contained sugar, alum,
tar, and molasses. chicory leaves, dried rhubarb
leaves, oil and lampblack (used as colouring ma-
terials), and liquorice. The popular " cabbage-,
leaf" theory is not supported by the analysis of the
adulterated tobacco. Snuff was found to be mixed
with common salt and sand, orris-root, tonquin,
ferruginous earths, chalk, coloured with per oxide
of irore fustic, oatmeal (roasted and " torrefied"),
and the bichromate of potash. The adulteration of
snuff appears to be exclusively practised in Ireland
and Sc Aland Th© capacity of tebacco to absorb
water is a quality on which the profits of the frau-
dulent manufacture mainly depend. The evils of at-
tempting to limit the number of beer and sprit
licenses are forcibly exposed by the Board, and it
is shown that compulsory legal enactments to pro-
mote "temperance" have miserable and wofully
failed, especially in Scotland. The people will tip-
ple, and rf shut out of regularly licensed houses will
seek their favourite stimulus in unlicensed grog-
shops and by-places. The stamp duties yielded
7,684,3311., and the probate and legacy duties
3,135,3351. The land and assesed taxes yielded
3,155,7161., but:the system of assessment and eollee-
tion by means of parochial officera is very faulty, and
must be " taken into consideration" by the Trea-
sury without delay. It would appear that the col-
lectors are most untrustworthy persons, for a year
seldom elapses without some flagrant case of fraud
or defalcation. 'TO game duty, ie; is suggested,
should be made a 'stamp deity. The gross receipt
of the income-tax in 1857-58 was 11,767,308.,
against 16,384,4941. in 1856-57 ; the e ;toe ,LtO
falling-r ff is obvious. Apari; irsin the other unmet-
oes osjestrons to this obnoxious impost, it is re-
ported that the labour which it entails on the office,
the great variety and complexity of the questions
daily mooted, and the painful appears made to the'
corn pes,io e and forbearance of the Clominissioners,
are abno-t ineredib'e. To g're sonic idea-250,000
c'aimse" f exemptiou from tide hated incoins-tax are
annually disposed of in the office. The report is
dated the 12th of May, 1858.