, 1865-12-16


From September l, 1862, to March 8, 1863,
than thirty-one gallons from that date to
April l, 1854, sixty cents, and s1ncc that time
one dollar.
: The number Of barrels upon which lax was
received as nearly as can be Asccrtained. was
1,765, 81 in 1868, S.459, ,119 in 1864, and ,657,
ISL In 1885,
D1sTlLLEp SPIRITS.
.-.-......r............... 3aa299 900
16G4-s...-....... .............-....-.. y. ,ly
F; During the fiscal gear 1863; the tax was uni
formly twenty cents per gallon. For the f1s-
cal, year 1854, tho tax was twenty cents until
March Z, after which 1T was sixty cents.
From July l., 1861, until January i, 1866, II
was q 80 per gallon, and afterwards f9.
OF the amount reported IN tho year 1866,
however, 81 So, ,75a, o., nearly oue-fourth the
per gallon. This resulted mainly from the
TACT that large quantities OF spirits were sold
by the disti}ler within the last ten days Of
June, 16Ga, thus escaping the increased duty.
while the taxes thereon did not fall due until
the following month Of July, being the first
ties we're removed from the distilleries, too.
under transportation bonds, or under bills Of
Iading, prior to the 1st day Of July, under
conditions which produced similar result.
Even with this explanation, It may
occasion no little surprise that the in
crease Of duty was followed by 2 Dc.
receipts OF The past year from distilled spirits
as no criterion, Il, Indeed, even an indication,
of what would baye been received had the
tax fallen upon the ordinary natural con-
sumption Of the country. This was checked
In some measure, undoubtedly, by the tax ;
but the dIstillatiops IN the winter and spring
1ffE In. fxx 81 1f
consumption, anticipating the increased
duty, g1uttlng the. market, and thoroughly
deranging the customary laws of demand and
supply. For. d long time the consumption
has not been Of spirits which have paid
the duty current at the date, but
at ali, at q previous and lower rate.
The Increase has never been Of advantage to
the government, but has swelled the Income
of manufacturers and spectators For scv-
eral months OF the past year, when holders
were disposing Of their adventures, tho mAr-
ket price Of distilled spirits, even in the At
'laltic cities, remote from the place Of preduc-
tax. IT Is no wonder, then, many dlsti1lesics
were idle and the revenue small.
The receipts from distilled spirits In
1868 tteu ncnths) ve1o from. 81 rale-
1sa were so 1i - & M t.ss ess'
Ars5sse lVSs neet t.Ss: =; cdue,,oas er ;ear,
.ifom Sept i, is6a. 10 june So, 1st5 10, es1s
From the fact that several of the elements
involved nrc 50 uncertain and fuctuattng, 1t
is 1ery :ss.::.cult, Of coursa; to determine with
confidence. how much :ac consumption Is re-
duccd By the present tax, and what will cer-
tainly be realized from this source ofrcyenuc.
The Revenue Commission has given much at
teution to tLts subject, and It's report /
laye no doubt, will be full and exhaustive.
II may not be atnfss tnr me to state, however,
that apprehenl there Ia prevalent over.cs-
innate ot this reduction, and in this belief I
sm ttrcngt thcned by the recent "Report Of
the Commissioners Of Her Ma}esty's Inland
consumption Of distilled spirits in tho United
Kingdom Of Great Britain md Irclanl during
the year ending March 81, 1859, exclusive or
the amount used In the arts and 1nnnnfac-
lures, WAS z, SCI, eco gallons, Willie the In
crease Of the excise duty In lSGo to the mil
out The kingdom(at which rate It still Re.
mains), only reduced the consumption during
the last year to q, 5lG, ,531 gallons. This
amount was in addition to o., $40 gallons
more employed In manufactures and tie arts,
methylated and exempt fren duty.
In 1852 the tax m England was Ia 10d; In
Scotland, 3s 90; and IN ireland, g Sd.
1852 was p, SOC, ,0o0, and in 1864, q, 657, 600.
For some years prior to 1850 the rnts of
duty WIS Uniform throughout the United
Kingdom at IS or 8s Id per gallon, and In
that year was raised to los. From the report
Of the Commissioners for the following year
It appears tnat the domestic production fell
OF hcayily-some nineteen per cens-lmmedi-
nte1y after the change In the rate, from a.
g5, ,lo2 gallons In teS0 to 20, 147 So4 9nllons Ia
1861; while It will be noticed that the ad-
vance In the duty was but blight, when COM
pared with that which was Imposed under
1a- AZ hn $1n Last
fiscal year. The Commissioners In the report
"Ihcse figures Immediately suggest the
question whether the whole of this large de-
crease Is attributable to diminished consuMp-
ton produced BY the addition to the rate Of
duty We think that this is not the case.
Considerable dtminutton, Indeed, was expect
ed, md lns doubtless occurred !; but -arious
other causes have contributed to unexpected
deficiencies above recorded"
In the frHt place We know that unusually
large stocka Of spirits had been accnmula-
nddition to the duty; and, On the other hand,
that since the duty wns raised to los. the
stocks have been uniformly kept rs low as
possible, and the operations OF all persons
concerned In the spirit trade restricted TO the
absolute wants Of the moment. Rectiaers,
Instead of twenty or thirty, IS they formerly
did, and many Of the large retailers who used
to replcnish their stores with one hundred
gallons at a time, are now careful to limit
their purchases to ten or twenty gallons.
This Is the consequence Of the Increased cost
Of the spirits, and may be expected perma-
nently to alter the habits Of the trade; opern-
ting In combination with the excessive stoclss
Of the year 1S59g0, it has had conssss ssrrabIe
effect Ga the relatire auantiticss charged with
duty on that and the succeeding year.
Yet, after making allowance Tor all this,
there stu remains large deficiency, which
Gun only ssaaccounted for by diminished con-
SUMPTION not, however, wholly produced by
thc Increase Of price in spirits, and therefore
iaot necessarily cause Of Permanent falling
I otf In revenue.
We feel justified in assigning to The bad
harvest Of last year large share in restrict.
Ing consumption, both Immediately and con.
sequentially.
from review Of the occurrences OF the year,
that, although the quantity Of spirits brought
to charge would In future not reach the same
level as In 1S59L60-nearly the highest on
record-we should be entitled to reckon With
certainty upon charging at the least twenty
million gallons In the present year, and might
fairly expect, II the country continues h o
prosperous state, an addition to that amount
Of one million Or one million five hundred
thousand gallons.
By the subsequent reports Of the same com.
missqns,ss 2s,1 It appears that their estimates
Upon such experience We can now reasona
bly, base our expectations. Our c1rcum.
now exhausted Of spirits distilled before taxa.
tion, 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 aggregate OF all receipts fom the same
source prior thereto.
It Is certain that immense frauds hare been
perpetrated, for such have been discovered
and prosecuted to Judgment or to compro-
| mise; bat the increasing experience and VIZ.
ilance Of our officers, and tie appointment d
others for special duty at distiEleFies, will pre-
vent large loss to the Government. Tht
Revenue Commission will, hope, Suggest
! additional checks to be authorized by furlhe1
legislation; but SO long as avazice and falsitJ
ever thoroughly administered, will be some
times eYaded.
The number Of Illicit distributions detected
In the United Kingdom In 1864 was 6, ,757, and
in 1865 3,457, showing TINT, with all The
thoroughness consequent upon careful legis
lation, long experience, and more compact
population than ours, it was quito impossible
10 prevent occasional and, undoubtedly
sometimes enormous frauds. It must be the
nim and the effort Of all persons connected
with our revenue laws to insist everywhere ant
always upon the rights Of The government
and, In SO doing, the protection Of Taxpayers
who faithfully discharge their duties.
COST OF coL1gcrIxo TIE REVENUE.
The cost OF collecting the public revenue
is naturally matter Of 20 little solicitude tt
the Secretary OF the T:easn1y, as 1t Is ono o
vast importance to tha country j..
Apeople heavily subjected to taxation WI
carefully scruttniza the expenditures OF ~
government, especially 20 Tar as they rcl.!.;
to produce. =