, 1863-12-16
INTERNAL REYENUE--REPORT
OF COMMISSIONER LEWIS.
Operation Of the Tax LaW--lni!s
portant Suggestions and
Recommendations.

The Commissioner Of internal Revenue re-
marks, in beginning his annual report, that
the present tux laws lave been fayorablr re-
ceiycd by the people, and have added to the
rcyenuc Of the nation, If not go much as was
anticipated Mt the time of their passage, yet
enough to improve largely the credit of the
Government, and to demonstrate the i'm
1ntnsc resources it possesses yet untouched,
in the loyalty and growing wealth Of the peo-
PIC:
OF taSation devised by Congress appears to
be necessary On the contrary, it is believed
that its capacity 10 produce revenue Is not
fully indicated by the receipts hitherto OBJ
taiued. Not only are The productive proper
ty and the industry Of the country, which are
The great sources Of the revenue, rapidly
growing, lut the administration Of the LAWS
Is improving constantly, and is believed,
with the mid Of Congress, to be susceptible
Of such further improvements as will ma
tc1ially add to the revenue. Every advance
in this direction Is manifest gain both to
the Government and the community; for it
tends to cqualizc burdens, to discourage
frauds and irregular specnlations, and to en-
courage honest industry and Legitimate traf-
fic, while il, directly increases the returns to
the Treasury. Commissioner Lewis therefore
refrnins from suggesting any radical changes,
but proposes such specific alterations rs seem
to be necessary In order to enable the Coy
crnment 10 sustain its financial credit by the
payment Of interest on the accnmulating
debt incident to the prolongation Of tie war.
RECEIPTS.
Tie actual receipts Of the internal revenue
office from al1 sources, between September
Ith, 1St2, aud June 30th, 1865, were $35, $751;
:04.50; and up TO September 1st, 1865, they
were 81, ,4S9, 1905. Up to june so, the draw
backs amounted to SOTO, ,GS3. -, and up to
September l, 500, ,oGG.30. At each Of these
dates, however, there were considerable sums
IN tue hands Of collectors, aud the ANIMAL
taxes, including those on incomes. had been
oAly partially received. To say with accura-
within given period, is not practicable.
Their operation is continuous and the ma
clirery is constantly active. Therearc hard
II ever IN the mails less than half million
Of dollars, including checks, drifts and GER
1ilcates, OF deposit, to tie credit of this
office, in transitu. The estimate of tho pro-
duct Of the taxes assessed within tho year
ending on the first day Of September last, is
eixty-fye millions Of dollars. .
The Commissioner says:
'"1f The law should rcmain untouched, .ex-
pcrience in its administration Will enable the
officers having charge OF the subject to make
the yield larger and tho expense of collection
less; !; and the increase in the production Of
TIC county, owing to the activity Of t1ado
and industry, will operate in the same direc-
ton. I attribute to these causes IN addition
to the internal revenue OF another year Of not
less than len millions Of dollars. If we add
to this the probable results from the meas
ures suggested in relation to spirituous:: vim
Gus and malt liquors, md to tobacco, ii case
oftheir immediate adoption, the internal rev.
.enue for the year 1864, reckoDcd from Janua-
r. to December, both months included, will
reach the sum Of ninety-two millions,