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

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TEETH AND PAINLESS
Messrs. LEWIN and SIMEON M
SONS, Dentists,
30, Berners-street, Oxford-street, and
Opposite Charing-cross Railway '
Their painless aitilicial teeth are unequr
durability, comfort, and all purposes of art
tea don. Operations of every kind Icing . y
most nervous patient can be supplied without fear of pain or
iacouveuience.
Consultation free. Teeth from sa, Sets from 5 to 25 g 6.,
wars anted.
For the efficacy, utility, and success of their system, vldo
„ Lancet."
Daily attendance at 30, Berners-street, Oxford-street, and
448, Strand, London; 15, Wlnterriargutogiull ; 10 Norfolk-
street, Sheffield ; 4, East-parade, Leeds ; and 14, St: Nicholas-
street, Scarbro'.

PRICE 4d.
STAMPED sd.

Observe—Established 1830. No connection with any of the
same name.

The Internal Revenue of the United States.

- ,*.

The report of the Hon. E. A. Rollins, American Com-
missioner of Internal Revenue, has been given to the
public. Mr. Orton reports the aggregate receipts of inter-
nal revenue for the fiscal year ending June 30, 1865, at
the sum of $211,129,529. The receipts from the same
source for the preceding year were $116,850,672, and for
ten months of the fiscal year ending June 30, 1863, the
sum of $41,003,192.
The CoMmissioner estimates the receipts for the present
year, ending Jan. ao, 1866, at $272,000,000. For the
months of July, August, and September past the receipts
were $93,720,425. But he does not expect so large
receipts for the remaining nine months, because the in-
come tax of this year is embraced in the collections of
those three months, and it amounted to the large sum of

$41,766,116. But we have no doubt, however, that the
receipts for the complete year will reach the full sum of
three hundred millions, as the whisky and tobacco taxes
will pay much better for the next than for the past six
months.

We present in juxtaposition the receipts from the lead-

ing sources of revenue for the past three fiscal years—
those of 1863, however, are but for ten months, as the
law was not in operation, but that being for the year ending
June 30, 1863.

Banks, Trust Companies, and Saving Institutions for
1863, $769,695 ; for 1864, $4,412,729 ; for 1865, $8,834,318.
This includes tax upon dividends, circulation, and
capital.

Railroads for 1863, $592,531; for 1864, 61,524,252 ; for
1865, $3,318,500. This includes dividends and interest
on bonds.

Insurance Companies for 1863, $546,485; for 1864
$968,948.

Salaries of Government officials for 1863, $696,181 ; for
1864, $1,705,124 ; for 1865, $2,836,333.
Passports for 1863, $8,406 ; for 1864, $ll,OOO ; for 1865
$27,403.

Stamps for 1863, $4,140,175; for 1864, $5,894,945; for
1865, $11,162,392.

Carriages, pianos, watches, billiards, yachts, &c.
for 1863, $365,630 ; for 1864, $520,286; for 1865,
$779,853.
Licenses of all kinds for 1863, $6,824,178; for 1864
$7,145,338 ; for 1865, $12,598,691..
Income-tax for 1863, $455,741; for 1864, $14,918,279
for 1865, $20,567,310.

. . .
The extra 5 per cent. tax yielded, in addition to the
above, $28,920,122, making for that year $49,596,462 from
that one source. The income collected in August, Sep-
tember, and October on the fiscal year of 1866 amounts to
6523:265954:312688
ffoorr 11886655,, $893,
,20419,7,721132.
$41,766,016.
Iron and Steel for 1863, $1,862,826, for 1864
Refined Petroleum for 1863, $649,962 ; for 1864,
. Crude Petroleum not
stated.

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, $8,016,119.
Beer and Ale for 1863, $1,558,038 ; for 1864, $2,228,716
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.
Of the amount reported in the year 1865, however,
$3,862,752, or nearly one-fourth the whole amount, was
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 of $l.OO
per gallon at the outset, and let it remain at that rate to
this time, the Treasury would be better off to-day by

consumers and gone into the pockets of speculators.
Tho 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
Juno 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 82.50 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. Tho 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 were honestly collected.
The Commissioner states that the cost of collect-
ing the Revenue for the past year has been, as noarly as
can be ascertained, two and three-quarters per cent. and
not to exceed throe 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.