The Indianapolis daily herald. [volume] (Indianapolis, Ind.) 1865-1868, 1865-12-27
Our National Hsstorx-uofernaIR Rev
snuc--Hepert of Com I'M ssioner Hei-

ge>,ions IN his own report than few affecting
the administration Of the organic law.
lie gives a comparative statement Of the in
ternal revenue Of the Government in each Of
the last three fiscal years. a. follows:
Years ending June ~
le63' lisa. leO5.
Grand Total siI.Oo3l 93 sllss50G-2 s,II. is9 so
The Act u July 1884 took effect September l. and
the receipts for the fiscal year i,s for but ten
months
This statement i followed by elaborate de-
tails u the special sources Of the revenue IN
each year. which have been anticipated, TO a
considerable extent. by statements already
presented in these columns.
The income tax yielded a. follows: In lesiO,
Si55,su ~; 1864. s14.9l9,2I9 y; 1858, S3O,S5l.-
so 36. For the reasons just given above. the
tax upon the income Of 1852, assessed in lsb3,
i mainly included in the receipts Of the fiscal
year 1874. less than half million dollars haN-
ing been collected in l-si3; and the receipts for
1855 consist almost entirely Of the tax as
sessed in 1854 upon the income Of 1858. Most
Of the tax upon the income Of 1864 has been
collected since the commencement Of the cur
rent fiscal year 1896, and will appear in the
next annual report. small part Of II i found
in the receipts Of 1855.
The revenue from stamps was in 1868. 81,
1919 -; 1864. =, S94,9j Il, lstj, Sll 1872,
392 IL.
These amounts include the receipts from
stamps required 10y schedule "a well a. sched-
ule II; upon proprietary articles, matches
photographs and cards AS well as upon written
instruments. The law respect to these
duties has been repeatedly and yariously mOdi-
fled. sometimes adding, and sometimes sub
stracting from the receipts. The large Increase
OF revenue is due in no small degree to the
growing observance Of the law. After septeIn-
Der 1861, stamps were required upon matches,
and the receipts from that source for the re-
naming portion of the fiscal year were prob
ably not less than 81 100000.
Licenses yielded in 1868, s6,s24.11s ~; 1864.
SLICES Il; 1865, S12,59s,69l -.
The receipts from licenses, like those from in
come and schedule A, are almost entirely in
the report Of the year subsequent TO their as
sessment.
The revenue from taxes on manufactures j.
illustrated statstically at length. The tax on
distilled spirits Yielded an income. in 1868 Of
- 22s,99 90 in 1864, 81, 431, 49, 50; in 1850,
$685. ,633 ~.
During the fiscal year 1863. the tax was uni
formly twenty cents per gallon. For the fiscal
year 1861, the tax was twenty cents until
March :, after which It was sixty cents. From
July |. 1864, TO January /. 1865, il was 81 30
per gallon, and afterward 81. OF the amount
reported in the year 1865, however. a., s62, 752
So. or nearly One-fourth the whole amount.
was at twenty or sixty cents per gallon.
This resulted mainly from the fact that large
quantities of spirits were sold by the distlleTs
within the last ten DAYS of June, 1864. thus
escaping the increased duty, while the taxes
| thereon did not fail due until the following
month of July; being the first Of the next ifs
/ cal year. Considerable quantities were re-
moved from the distilleries, too. under trans
portation bonds, or under bills of lading, prior
/ TO the lst day of July, under conditions which
/ produced similar result. Even with this eX-
4 PLANTATION, it may occasion no little surprise
that the increase of duty was followed by a
decrease of receipts. But the Commissioner
regarded the receipts Of the past year for dis
titled spirits a no criterion, if, indeed, even
an indication of what would have been re-
ceived, had the tax fallen upon the ordinary,
natural consumption of the country.
This was checked i'm some measure, I'M
doubtedly by the tax, but the Oscillations in
\ the winter and spring of 1863 GA We're eN cry
where in advance Of consumption, anticipat-
/ ing the increased duty, Cutting the markets,
and thoroughly d.ranging the customary laws
of demand and supply. For long time the
/ consumption has not been of spirits which
/ have paid the duty current AT its date. but al
ways II those taxed. ii liable nj ALL at "a previ-
Gus and lower rate. The increase has never
been Of advantage to the Government, but has
swelled the income Of manufacturers and spec
| ulatOrs.
For several months Of the past year, when
holders were disposing 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 IL is no wonder. then, that many
The receipts from distilled spirits in 1863 ten
months were from G.1i9,954 gallons; 1854,
| were from Il, 295 ,391 gallons; 1865, were from
/ l6,936,IlS gallons. Average taxable pr0duc-
ton per year. from September l. 1862, 10 June
I 80, 1868, 4O,53I.3Il gallons.
Reference Is made TO the gross frauds on the
excise. 1t is certain that immense frauds have
been perpetrated, for such have been discovered
| and prosecuted to judgment or compromise;
but the increasing experience and vigilance of
/ our officers, and the appointment of others for
special duties at distilleries, will prevent large
! loss TO the Government. The Revenue Com
mission. il il hoped. will suggest additional
checks TO be authorized by further legislation;
but so long a. avarice and falsity are a part of
humanity, revenue laws, however thoroughly
administered Will be sometimes evaded.
The number Of Illicit Installations detected
I in the United Kingdom il 1864 2.157, and
! in 1863, 3.45I, showing that, with all the thor
I oughneSs consequent upon careful legislation.
, long experience, and a more compact pOpula-
ton than ours, il was quite impossible 10 pre-
vent occasional and, undoubtedly, sometimes
( enormous frauds. Ii must be the aim and the
effort Of all persons connected with our reVe-
nue. laws 10 insist everywhere and always
upon the rights of the Government. and. i'm 80
doing, the protection of tax payers who faith
fully perform their duties.
The steady increase i'm the internal revenue
of the Government is shown by the following
comparison of the first quarter of each of the
last three fiscal years:
Is 2ss .ss7 Is sl657O,54s 30 sal, es3a 40 "A
August. Goa 2Ol IS l5,sl2OG6 "a 35,Os7 $50 Oe
Sept. e,lS6,2 O5 IS I5,si977O p 37.9394l5 81
Total sIs.O3s. SO % 4s.lo1.3s5 s5 9372o4s5 Cd
And by the following comparison Of the re-
ccipts from several large sources of revenue