The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1865-12-06

sent rates would have produced $l5, 130, 1So o.
FERhKSTED LQUoRs
1885,. -
1854 I,zzSbyU
1866. 3o5T,oo1
From September l. 1884, to March g. $685. the tax W.
one dollar per barrel OF than thirty ga
lons from that date to April 1854, sixty cents and
The number Of barrels upon which tax was received,
nearly can be ascertained was 1906 s27 In 1884
3,459, ITO in 1854, and 1857, Isl in 1865
DISTILLED SPIRITS
1858. $322o,ooy
1854. ...................... 20 ~
1855 io,Sooo -
During the fiscal year 1853 the tax was uniformly
twenty cents per gallon For the fiscal 1864 the tan
was twenty cents March after which II was sixty
cents From July l, 1854 until January 1885. va
81 so per gallon and afterwards g.
OF the amount reported the year 1885, howsvss,
So S62 752 nearly onefourth the whole amount va
at twenty or sixty cents per gallon This resulted mainly
from the fact that large quantities OF spirits were soid ~
the dsters within the last ten days Of june 1854 thu
escaping the duty while the taxes thereon did
fall due until the following month Of July being the
first of the fiscal Considerable quantities were
removed from the dsteries too under transportation
bonds under bills Of lading prior to the lst day 81
July under conditions which produced Similar result
Even with this explanation, it may occasion no little
surprise that the increase Of duty was followed BY
decrease Of receipts But regard the receipts OF the pa
year from distilled spirits as no criterion, ~ indsea
even an indication Of what would have been received
had the tax fallen upon the ordinary natural consump
ton of the country This checked in some measure,
undoubtedly by the but the Installations In the wn-
ter and spring OF 1s63'64 everywhere in advances
of consumption, anticipating the increased duty, gut
Thoroughly
laws Of demand and supply For long time the con.
sumption has not been Of spirits which have paid the
duty current at its date, but always OF those taxeA
liable at ALL at previous and lower rate The increase
has been Of advantage to the government but h.
sweed the income Of manufacturers and speculatoEa
For several months OF the past year. when holders weeo
dsposing of their adventures the market price OF dis
titled spirits, in the Atlantic citics remote fro0
the place OF production, but little, il any In ID
vance of the tax 1t is no wonder then many dastl-
lerics idle and the revenue small
The receipts from distilled spirits In
1853 Ncn months) were from 10 l49 954 galloae
1865 from ................... l8,93o,778 %
Average taxable productions per year. from SeptsmbsR
l. rsSs TO June ~ 1862 II gallons rvov
uncertain and fuctuating, 1t is very difficult -
course to determine with confidence how much the con
sumption is reduced by the present tax and what WIN
certainly he realized from this source OF revenue Ihe
Revenue Commission has given much attention to thu
subject, and its report have no doubt Will DO full and
exhaustive 1t may not be am!ss for me TO state, how
ever that apprehend there is prevalent overestimae9
Of this reduction and IN tins 6et am 81 re-
Majesty Inland Revenue, from which It appears that
the consumption Of distilled spirits in the United King
dom N Great Britain and Ireland during the year ending
March 81 1882 exclusive Of the amount used IN the arts
and manufactures, 90 S66 260 gallons, while tho N.
Of the duty in 1850 TO the uniform rate q
los. or 81 so per gallon throughout the kingdom ~
which ratio II still remains) only reduced the consump
s"n auT was h p addition ds gea o
in manufactures and the arts, mehylated ana exeDs
from duty
s. Sd, and In Ireland, 2s 3D. $500 .w.. 81
The population OF the United Kingdom in f6e2 ~as
q, O0O and in 1884, 1851 600.
For some years PRIOR 1850 the rate or duty was un
form throughout the United Kingdom al 8s. or B. ID
per gallon and IL that year was raise. . TO M so
appears that the domestic production fell on heavily
some nineteen per cent-mmediately after the chang
in the from "a 9s5 192 gallons in 1880 70 20
gallons in 1851 while will be noticed that the sdvanoe
In the duty was but slight when compared with ina
which was imposed under our laws at the oommsncs-
ment Of the last fiscal year The Commissioners in ~
report OF 1861 say st3s r. as..,. Islaa 3.
These figure. msa.sely suggest sss Ss:..,oS yh:sA5
si q IS
indeed was expected and has doubtless occurred
other have contributed to the unexpected dsacs.v
sS KS a
u. duty raised e 6s ,Ss sioel: nav. zen -
coacerned IN the spirit trade restricted to the sSsous
pnnese 81 'n az linen os ~say or thirty a.
S and Win e s f SALONS
careful to limit their purchases TO ten twenty -
spirits may enpesed alter the h.hia
Of IKE 'S. 4. ,ss s had
the relative quantities charged with duty In that and the -
g, ~ .s: there =, ;s 1, remit. s,
shsd consumption; not however wholly produced b e
increase Of price in spirits, and therefore not
large share in restricting soa~u"p'on both m.ss
at he whole should infer from .sy,:x
spirits brough. charge would future not reach the ~
entitled with certainty charging at ~
sa million sT, in ns | aoa
addition 70 that amount Of ono million or one million nvs
hundred thousand gallons.
By the subsequent reports Of tho same Commissions
II appears that their estimates were fully confirmed.
Upon such experience we can now reasonably base 90
expectations. Our circumstances not dssimar Ou1
exhausted OF spirits distilled before tas
alton, subjected only 10 the earlier rates The s9v.
and the receipts for The curen. year will am cosndsn3
far exceed the aggregate OF all receipts from the ms
source prior thereto.
ted such have been discovered and prosecuted =
Judgment or 10 compromise; but the increasing expo
rience and vigilance Of officers and the appontmsns
OF oshers for special duty scries win prevent large
loss TO tho government Tho Revenue Commission wtus
Ihspe, suggest additional checks 70 be authorized
a part OF humanity, revenue laws, however Thoroughly
administered, will be sometimes evaded
The number of Illicit Installations deeced In the Unoo
Kingdom in 1884 2 751, and In 1860 1857 showinQ
that with all the horoughness consequent upon carus
sgsstlon long experience and more compscs popc
siona and, undoubtedly, sometimes enormous fraudA
must be the aim and the effort Of all persons couneeeee
with revenue laws 10 insist everywhere and awao
upon the rights Of the government and In so doing -
protection q taxpayers who faithfully discharge No.
duties
COLLECTING THE REVENUE.
The OF collecting the public revenues ID nstur1
matter Of little solictudc 70 ehc Secretary OF ~
Treasury, a. 10 IL ono OF vast importance 70 tne
people heavily subjected 10 taxation Will aaretul
scrtnize the expenditures Of the government sspccs
so far as they relate the collection Of the revenue ~
are taxed 20 produce.
may mot be unsatisfactory 70 submit, In this go
nsction tabular statement or the costs, nom time
time OF collecting the revenues Of Great Britain -
ireland taken largely from the work Of ]. n NcCuIlse
ESQ. upon ssTaxation and Fnn1ing." bib eteH
The percentage cost OF collecting inland sevenue, 49,
deduction Of drawbacks In tAe following years w. -
the fl0o)-
1sl0-'n.. n ID upsu. .k20, -, III
Observation-Disclosures AZ upon. 81 ee6,
0o-'oi............... n 7x upon. 4Ae1A19o
The percentage cost Of collecting cussoms according -
the same authority before deduction sf drawbaeka -,
In the following years. wss:- 9a
In lslo-'4l. 80 o. sxd. upon. .z2e 81, ~
In 1850 SIS 81 upon. 22,01N.y ~
In 1soo-'u............ o upon. 2s.2n, -