The Sun.
London, England, 1866-01-16 00:00:00

AT CONSIDERABLY REDUCED PRICES.

ROUND SHOULDERS, STOOPING HABITS, and
DEFORMITIES cured by CHANDLER'S IMPROVED
CHEST-EXPANDING BRACES, for both sexes, of all
ages. They strengthen the voice and lungs, relieve indiges-
tion, and are especially recommended to children for assist-
ing the growth, and for promoting health and symmetry of
figure. Price 10a. 6d.

All the above instruments are highly recommended by
he leading members of the medical profession. Illustrate
Catalogues forwarded.

MR. H. P. CHANDLER,
Surgical Mechanician, 63, Bernera-street, Oxford-

greet, London, W.

MR. HOWARD, SURGEON-DENTIST, 52,
Fleet-street, has i itroduced an entirely new descriP-
ti n of ARTIFICIAL TEETH, fixed without springs, wires!,
or ligatures. They so periectly reremble the natural teeth
as not to be distinguished from the originals by the closest
observer; they will never change colour or decay, and will
be fount superior to an teeth ever before used. This
method does not require the extraction of roots, or any Pain-
ful operation, and will support and preserve teeth that are
loose, and is guaranteed to restore articulation and mastica-
tion. Decayed teeth stopped and rendered sound and usetu
in mastication.
52, Fleet-street. At home from 10 till 5.

SEWING MACHINES.—" THE SINGER"
(Prize Medal).—Theso Machines, are long established
as •the most simple and effective made; have received
upwards of Fifty Prize Medals, including that awarded at
the Dublin International Exhibition, 1865 ; aro now fur-
nished with a PATENT TUCK-31ARKER (that creases
each succeeding tuck while sewing, the most useful in-
vention of the day). Also other novel accessories not to
be had with Machines of any other manufacture ; fastens
off seams the same as in handwork, forming a stitch un-
equalled for strength, beauty, elasticity, and excellence.
Price, £8 10s. and upwards. Illustrated catalogues sent
Post free.
THE " SINGER" MANUFACTURING COMPANY,
147, CH.E4I'SIDE, LONDON, E.G.

LAMBERT'S ASTHMATIC BALSAM,—AN
EFFECTUAL REMEDY, without confining the bowels
or affecting the head, truly efficacious and pleasant, is 9.0
witted to be the best medicine for immediately relieving
coughs, colds, confir ed cases of asthma, and incipient con-
sumption. It frequently cures persons whom the faculty
pronounce incurable, admirably allays the tickling which
provokes frequent coughing. In approaching consumption
its elects are truly beneficial. l'ersons deprived of sleep, or
even lyin'g down for fear of suffocation, may depend on relief
In a few minutes after taking it. Prepared °my and sold by
W. LAMBERT, Chemist. 8, King-William-street, Charing-
cross, London, and by all druggists, in bottles, 130., and
three quantities in one, 25. 9d. each. Be particular. and ask
for Lambert's Asthmatic Balsam. The name and address ars
engraved on the stamp.

Cigars for 1863, $476,589 ; for 1864, $1,255,424; for 1865,
$3,069,448.

Chewing and smoking tobaccos, for 1863, $2,576,888;
for 1864, 7,086,684; for 1865, $8,016,110.

Beer and Ale for 1863, $1,558,038 ; for 1864, $2,223,716
for 1865, $3,657,091.

Distilled Spirits for 1863, $3,229,990 ; for 1864
$28,431,797 ; for 1865, $15,995,600.
During the fiscal year 1863 the tax was uniformally
twenty cents per gallon. For the fiscal year 1864 the
tax was twenty cents until March 7, after which it was
sixty cents. From July 1, 1864, until January 1
1865, it was $1.50 per gallon, and afterwards $2.1
Of the amount reported in the year 1865, however,
$3,862,752, or nearly one-fourth the whole amount, «•as
twenty to sixty cents per gallon.
Says the Commissioner ;
"For a long time the consumption has not been of
spirits which have paid the duty current at the date, but
always of those taxed, if liable at all, at a previous and
lower rate. The increase has never been of advantage to
the Government, but has swelled the income of manufac-
turers and speculators. For several months of the past
year, when holders were disposing • of their adventures
the market price of distilled spirits, even in the Atlantic
cities, remote from the place of production, was but little
if any in advance of the tax. It is no wonder, then,
many of the distilleries were idle and the revenue
small."

This is all true. Had Congress passed a tax 0181.00
per gallon at the outset, and let it remain at that rate to
this time, the Treasury would be better off to-day by
seventy-five millions. This sum has been paid by the
consumers and gone into the pockets of speculators.
The reported number of gallons of distilled spirits in
1863 (ten months) was 16,149,954; in 1864, 85,295,391
gallons; in 1865, 16,936,778 gallons. The average tax-
able productions per year, from September, 1, 1862, to
June 30, 1865, were $40,537,371 gallons, and making a
total of $121,611,113 gallons, which, at $l.OO per gallon,
would have produced one hundred and twenty millions of
revenue.

The average annual consumption of taxed distilled
spirits in Great Britain is about twenty millions of gallons,
from which at $2.50 per gallon the Government derives an
income of fifty millions of dollars per annum. The people
of America consume much more distilled liquors per man
than in Great Britain, where beer and ale are the common
beverages. The distillation of the past three years shows
that the consumption exceeds forty millions of gallons,
and that, too, exclusive of part of the consumption of
the States in Rebellion. The consumption in the whole
Union may be safely set down at fifty millions of gallons
per annum. At two dollars per gallon the revenue from
this single source would be one hundred millions, if the
tax wero honestly collected.

The Commissioner states that the cost of collect-
ing the Revenue for the past year has been, as nearly as
can be ascertained, two and three-quarters per cent. and
not to exceed three per cent. The cost in Great Britain
is stated to be three and one-sixth per cent.
The recommendations and suggestions of improvements
in the Internal Revenue Law are not important, as the
Commissioner is waiting for the report from the Committee
of Revision.