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

9SS, 649 gallons more employed in manufactures and
the arts, methyated and exempt from duty.
In 1852 the tax in England was rs. l0d. +; in Scot
land, IS. Sd. and in Ireland, Is. 3d.
The population Of the United Kingdom in 1852
was q 500, 900, and in 1864, g, 657 900.
For some years prior to 1850 the rate Of duty was
uniform throughout the United Kingdom at Ss., OF
S. ID per gallon, and in that year it was raised to
los. From the report of the commissioners for the
following year it appears that the domestic produo-
ton fell OF heavily-some nineteen per cent.-lm-
mediatey after the change in the rate from 2$9S5,
1872 gallons in 1860 to 20,l47 SPA gallons in 1861
while it will be noticed that the advance in the duty
was but slight when compared with that which was
imposed under our laws at the commencement oil
the last fiscal year. The commissioners in the report
of 1861, say
These figures Immediately suggest the question whether
he whole OF this large decrease is attributable to dunn
shed consumption produced BY the addition TO the rate of
duty We think that this is not the cas-. Considerable
dmnuton indeed, was expected and has doubtless oc
curted but various other causes have contributed 10 the
unexpected deficiency above recorded.
In the first place. know that unusually large stocks
OF spirits had been accumulated In February 1850 in
cpaon OF an addition to the duty and. the other
hand that since the duty raised los the stocks have
been uniformly kept low as possible and the operations
OF all persons Concerned in the spirit trade restricted 10 the
absolute wants of che moment Eectders for instance,
take ten punchcons time instead Of twenty or thirty,
n tey formerly did and many OF the large retailers who
used 10 fepensh their stores with hundred gallons at
time, are now careful TO limit their purchases TO ten OF
twenty gallons This is the consequence OF the increased
cost OF the sprs and may be expected permanently to
alter the habits Of the rse operating In combination with
The excessive stocks Of the year 1859 co. has had
siderable effect on the relative quantities charged with duty
IN thsi and the succeeding year.
Yet, after making allowance for all this there still
mains large deficiency, which only he accounted for
by diminished consumption; not. however, wholly pro-
duced by the increase Of price In spirits and therefore not
necessarily cause VI permanent falling on In revenue
we feel Justified in assigning to the bad harvest of last
year large share IN restricting consumption, both nme-
dhtey and consequeniiay.
ION the whole, therefore shoud infer from review
OF the occurrences Of the year that although the quantity
OF spirits brought 10 charge would in future not reach the
same level - In 1889 neaIly the highest record-we
should be entitled 10 kOn with certainty upon charging
at the least twenty million gallons in the present year. and
might hirly expst IL the country continues in prosper
state, addition to that amount Of 100000 l5Oo
600 gallons
BY the subsequent reports of the same commits
sioners it appears that their estimates were fully
confirmed.
Upon such experience can now reasonably base
our expectations. Our circumstances are not dis
similar. Our markets are now exhausted Of spirits
distilled before taxation, or subjected only to the
earlier rates. The supplies for consumption must
now pay the existing duty, and the receipts for the
current year will, am confident far exceed the az
gregate OF all receipts from the'salne source prior
thereto.
1t is certain that immense frauds have been per-
petraed, for such have been discovered and prose
cuted 10 judgment 10 compromise but the in
creasing experience and vigilance of our officers,
aud the appointment Of others for special duty at
dIsteres, will prevent large loss 10 the govern
ment The Revenue Commission will, hope sug-
gcst additional checks to be authorized by further
legislation; but 80 long a. ayarice aud inlsty are
part Of humanity, revenue laws, however thoroughly
administered, will be sometimes evaded.
The number of illicit Installations detected in ,he
United Kingdom in 1864 was 2,7j7, and in 1863
49,; showing that, with all the ,horoughncss con-
sequcnt upon careful legislation, long experience,
ana more compact population than ours, It was
quite impossible 20 prevent occasional and, I'M
doubtedly, sometimes enormous frauds. II must be
the aim and tie effort Of all persons connected with
our revenue laws b. insist everywhere and always
upon the rights of the government, and, IN so doing,
the protection OF Taxpayers who faithfully discharge
then duties.
co-T or COLLECTING THE REVENUE
The cost of collecting the public revenues Is nat
urally matter OF no little socitude 10 the Secre-
tnry of the Treasury, as Il Is one OF vast importance
~ the country.
A people heavily subjected to taxation will care
fully scrutinize the expenditures OF the government,
especially 50 far ~ they relate 20 the collection OF
the revenue they are taxed 20 produce.
IL may not be Unsatisfactory 10 submit, in this
connection, tabular statement OF the costs, from
time to time, Of collecting the revenues OF Great
Britain aud Ireland, taken largely from the work of
j. r. McCalloch, Esq, upon " Taxation and Fund
ing"
The percentage cost Of collecting inland revenue,
after deduction OF drawbacks in the following years,
Was (in the flcQ):
$50 ."....."i' % Is IL. upon. s26?Sl,i.?
ls.,O-3l ............. a. upon 320is, s25
lS6O-6i............. Is T. upon. o.. s20l9, l33
The percentage cost OF collecting customs, ac-
cording to tho same authc y, before deduction of
drawbacks, De, in the following years, was:
In 1870 ~ ......... Is S. SD upon.... f53ii,sl3
Ia ls;0-3l........... Ii s. upon. 22Ol9,li
In 1850 oi.......... upon. 3,z'a9Jo
The actual annual costs to our own government
for the collection OF it, customs for several years
cannot be determined with accuracy because the
expenses of revenue cutters performing the duties
of vcsses-of-war, have been paid from the appro-
priatons for customs, have other charges con |
nected with commercial intercourse and abandoned
property III insunccti0nary districts. They viii, |
however II is beloved not fall short of three aud
one-half per ccntum Of the recepts--a percentage
not above the average for many years past in this
country, and, ~ il viii be observed, much below
the costs in the United Kingdom for either Of the
years above given.
have caused the costs of assessing and collecting
the internal revenue OF the fiscal year 1850 TO be
carefully ascortaned, including the salaries and
authorized expenses Of revenue agents, special
agents, and inspectors OF revenue, the contingent
expenses of this Office including its payroll, and
the costs of revenue stamps, but exclusive Of its
printing at the office OF the public printer not yet
a,ccrtaned, aud find that the percentage after de-
Quoting drawback and sums refunded ~ errone-
ousy collected, will not exceed Two and seyenty-tve
one hundrcdtls (2';ioo).
This ratio of costs 10 collections cannot be relied
upon for the current year, as the percentage will be
greater in the sparsey settled districts Of the South
1t will not. however, believe, exceed three and
one-half (3I.) per contum of the receipts of the
whole country.
ESTIMATE OF RECEIPTS FOR CURRENT YEAR. As BEARING |
UPON TIL Probable AMOUNT oF REVENUE FOR The
CURRENT FISCAL YEAR 1866.
present herewith a statement OF the receipts Of