New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1865-12-07


twenty cents per gallon. For the fiscal year 1854
the tax was twenty cents until March z after which
il was sixty cents. From July !, 1854, until jan
uary l. 1861 it was ii 80 per gallon, and afterwards
81.
OF the amount reported in the year 1865, how
ever, g. s62752 So, or nearly onc-fourth the whole
amount, was at twenty or sixty cents per gallon.
This resulted mainly from the fact that large guam
titles of spirits were sold by the disers within the
last ten DAYS OF June, 1904, thus escaping the in
creased duty, while the taxes thereon did not fall due
until the following month, of July, being the first OF
the next fiscal year. Considerable quantities were
removed from the dstllcries, too, under transpora
ton bonds or under bills of lading, prior TO the lst
day of July under conditions which produced n
similar result. Even with this explanation, it may
occasion no little surprise that the increase OF duty
was followed by decrease Of receipts. But re-
gard the receipts of the past year from distilled
shirts rs no criterion, it, indeed, even an indication
IL what would have been received had the tax fallen
upon the ordinary, natural consumption OF the coun-
try Ills was checked in some measure, undonbt-
edly by the tax, but the Installations in the winter
and spring Of ls63-'64 were everywhere IN advance
of consumption, anticipating the increased duty,
olutiino the market and thoroughly derangng the
customary laws OF demand and supply. For II long
time the consumption has not been OF spirits which
have Maid the duty current at lis date, but always OF
those taxed il liable at all, NJ previous and lower
rate. The increase has never been OF advantage TO
the government but has swe.led the income OF manu-
factirers and spectators. For several months Of
the past year. when holders were disposlng 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 1t is no wonder, then, that many distilleries
were idle and the revenue small.
The receipts from distilled spirits in
1863 90 months) were from. leldssS, gallons
1864 were from ACKNOWLEDGEMENTS. Nhsy.i2yi
Average taxable production per year, from Sep
tenbcr l. 1852 to June 30, 1865, 40 1851 37l gallons
From the fact that several of the elements involved
are so uncertain aud uctuating, it is very difficult,
of course, 10 determine with confidence how much
the consumption is reduced by the present tax, and
what will certainly be realized from this source OF
revenue. The Revenue Commission has given much
attention to this subject, and its report, have no
doubt will be full and exhaustive. II may not be
amiss for me TO state, however, that apPrchend
there is prevalent overestirnate OF this reduction
and in this belief am strengthened by the recent
report of the Commissioners Of her Majes'y's IN
land revenue" from which il appears that the con-
sumption Of distilled spirits in the United Kingdom
of Great Britain and Ireland during the year ending
March 81, 1852, exclusive Of the amount used IN inc
arts and manufacturer, 80, 1885, $50 gallons, while
the increase Of the excise duty in 1860 to the uni
form rata of lOs. or % 90 per gallon, throughout