New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1864-03-26
INTERNAL REVENUE.
* .traets from the Report Of the Commits.
sionev.
TREAsUnY DEPARTMENT., 2
OPFfCY or INTERNAL REVENUE,
n....nhar 1881

neriod OF ten months from September J, 1862 the day
an bich Tho ntorna revenue laws went into practical
cneraon 70 une 30 1885, They full Of interest a.
indicating the results 70 be expected from wen III
gcsed scheme of national taxation, aud MS suggesting
Improvements In our present laws. put cahno, We sc'
ceI,ed as representing the power OF these laws TO pro
duco revenue. The Inauguration OF great system AZ
fccting the interests OF millions is fraught with dinoul
ss ,S oi es oe ssv d" the and complicated
Of or revenue laws should become practical
and and folly operative The returns irou oas oi te
were In part postponed for four months by subsequent
legislation Of Congress and somewhat also by the ma
by OF this office T. provide the tea1rsa ipf
u people Of the nation and 1t required some
months make them acquainted with their duties ana
liabilities under H. and to fanAllarne the ocers vi he
revenue themselves with its practical administration
The efforts OF this Office hayo becu steadily drccted 70
these ends. and the Increasing returns o assessments
and collections throughout the country Indicate that
they have been TO a Considerable extent attained.
In view Of the pressing needs Of the Government and
Of the great falling short Of the estimates oil last yeor
n the receipts of internal your recent annual
report 10 Congress the exIedieUcy OF extend
ing laws that they may produce NOT Tess thah
$40 per annqm Ine ~ tb
Government for some ycarsto come mite to press hs
sggesron upon Me- Immediate consideration OF Con
rress have carefully reviewed the present laws, IN
the light Of the experience 81 this office for year OF
their administration and have endeav0red W discover
those sources OF revenue ~ which tic treasury may
most safely and proftAbly look for the large sums
needed Assuming that Congress. IN their wisdom,
vii sJo,t system of imposts which viii return the
sum named above. hayc soagat 10 suggest me
outlines Of such system in the FORM lseiy o
be least oppressive 20 the taxpayer least ehpen'
siyc in collection. and least liable Ia frauds , .
OF the excise duties levied by existing laws thar OF
twenty cents per gallon upoa distilled spirits ungres
tionay IA al respects the most susceptible OF Inrge
Increase In England, the tax ON spirits has varied
durngthe last forty years from seven sHnesto eleven
shiings eight aud quarter pence per gniion, and ~
now ten shiilngs sterling, equivalent 10 e2 s. or II
rates exchange be considered to - O6 per
Gallon The experience Of Great Britain. In the mutt
tude o the Government has tried with this
duty tO show that tai VI TINS anonnt or nearly
thousand por cent upon the actual co- of the ertc.
has but limited effect upon Its consumption ~ S theTe
collected with facility and cheupness. and yields about
10 GU O0 annually the treasury. or more than hal
tie entire product Of the excise law Ana should Inc
vast expenditures of European war Increase the ne
cess-s of tie British Government still higher tax on
spirits would probably he levied Us one VI the most oD-
viogs and most productive sources OF supply. AL
1t IL commonly agreed by ell vino nave studied TINS
subject that the question OF the amount OF TAX 10 DO
levied on distilled spirits Is TO be decided solely upon
considerations OF revenue. Alcohol Is true mas n'
poItat the arts but the whole amount ~ con
sumed is very small compared with the total product
ion. Even IN England. wbero, alter the process OF
uethyaiion, all tho spirits needed "a inc ats are SOFA
entirely free OF duy and price extremely low thus
literally encouraging their consumption, the Eheie
consumed Is less than four per cent oil tbs
amount used as q beverage. And II II be practicable
without great frauds, to except the alcohol used ia
manufactures in this country from taxation there 40
doubt the effect on tue revenue would Do hihing,
would be considerable. But the general principle OF
leyying large part Of the public revenue rum uSu
rcs and wees applies 10 this artiee WITH very little
ou scOoun OF these exceptional uses aud
Il is resumed that Congress viii determine Ia ralte
from II tie highest amount OF revenue possible, the
Coz eminent needs ~ much Although IL ~ NOT oe-
ieyod that any duiy would seriously diminish the con-
SUMPTION might be made 70 defca, ia own object By
stimulating fraudulent production and tradethc great,
evil doubtless, which tax could bring with IT, ana
the introduction here OF an excise a. heavy as the Eng
sh wouli have great influence In this direction The
condensed population and linked area OF Great Britain
facita, tic collection of this heavy impost ald the de-
lection aud prevention Of frauds upon It's rcyenpp
With long frontier and the vast ras.- 800 rornn,e
our rorthNcstern States, spar-ciy se'ted hisu rS
from the observation OF the Government and lis olnee
lthcfe would be very great difficulty IA preventing nv
furnishing smuggling and iLiei aiTtnafisf The re-
la " PSF gallon would be large enough TO call
into exercise considerable capital and great i1genB!
for Illegal production and traffic and with these the
Government would ba perpctuGlly Al war. While the
high TAI might. possibly be made TO produce moro 70
venue than any lower duty, aud therefore might be en-
dared IN OF great fiscal emergency, yet would
require such severity in its administration a. would DO
Out Of harmony Sith the general cou,s OF our Govern
menL Beside. so severe burden thrown suddenly
upon single branch Of nduttfy. would give shock 10
30 justified by tho strongest necessity.
Yet Il may be ucy estimated that this OF 81 IS on
diatillod spiiits. far from being prohlbtory,
| would. after the recovery Of the business from
the depression at first caused by It's imposition,
and alter tho consumption OF the stock already
produced. yield TO the Treasury q revenue "
nearly one hundred millions per annum. And Il 10
worth while TO remark that IN the possibility OF laying
and collecting this duty alone, the necessities OF the
Go, should require It, the nation has
Of revenue yet almost untouched sufficient TO pay the
interest the entire debt Of the United States
II IL 10 determined Ia raise the full amount OF one
humid od and hy millions from internal revenue. 10 VIII,
presume DO necessary 70 dorivo than oneha VI
tls hon tho excise Oh beverages and tobacco or
else lnlci serious injury the manufacturing and
trading interests OF the country, by burdens much more
than taoss how laid them. or. nnHlly. 10 in
the taxes the various forms oi income 10
oppressive extent IL Is behcyed thr, seventy i've
millions be raised from the sources named above
without any Of these evil results Thus, from the best
information within my reach. am Of opinion that q
tax Of dollar per gallon On Distilled spirits would
niter the first year produce fifty four millions ~ dol
lars annually OF i've cents per pound on leaf To-
bacov. aud thirty cents all manufactured tobacco,
except taat made exclusively Of stems. would yield at
least ts.ni -four millions u dOhafs, allowing draw
back Of ninety per cent II the tax export and
equal greater could perhaps be obtained by eI-
enpting the leaf and taNiLs the Manufactured article
nity cent? adequate provisions be made for detect
ing and preventing eyasioBs and frauds. beer tax
uf doudr and half per barrel would yled s1 NIL
lions II dollars. There be doubt that these du-
ties would be easily and ohoapy cOileotaJ and less
severely felt by the people VI the country large than
any other ever yet suggested. ho.D which tho same
amount OF revenue could DC obtained II
i, is obvious from the present state OF tho revenues
CURED cannot DO obtained without system of tax
alton heavier than We now have Inc Internal reve-
obtained produces ittlo complaint aud less
rel suffering the part OF OF the inteross taxed
aud tho receipts OF tie Office during the current hscal
year should the excise remain unchanged, now PROM
sc u bo somewhat greater than my estimate OF No
Yeber 80 AID may perhaps bo safely TeeAoned " eighty
two millions OF dollars.
Should IN. taxes mentioned above be modified ns sug
gested the total annual revenue ifon internal duties
would be less than one bundled and twenty hye
millions OF dollars although tho entire Increase would
be realized ;rst year. IL Is believed that mod
fled schedule OF stamp duties might BE- made to add
tye millions OF dollars that petroleum ought ~ yield
IN rec