, 1866-12-04

lhe A2 upon boots aud eh oes and most wearing
M as coon q% ss q
from IN cents 10 th, &c cents per pound. but tic
rec ap's were less than last year, because Of the
was at that time brought to market. The ax npon
refined petroleum and coal oil has been some*hat
moalnsl 70 IT, application, the heavier oil; b=ing
neitE reduced rom twenty to ten cents per gal
Ion. The d1'y upon low priced cigars has been
tedneea and that npon those Or greater value in
be Observed hat he increased revenue III Tor these
quors and tobacco, aboSe thatIece:vcd ior August
and September, Is ncas!y equivalent 10 the losa
o upSn M thsa s9e es5od s@ he
receipts for the lasl three quarters of the present
s es ne ass gea a.
Fran careful consideration OF all the facts IN
81 Se hs as
tys hand{ed fsd and eshsh'e millions Of dollars'
The sddliion Of len pe: centan1 as penalty for
the no1rpayment OF the tax on or before q certain
day 1s sometimes severe haslshsp. from which
cident- In come Instances lxsre manulaett,rers,
puretuil ueus!1y in their payments, from the
failure Of mail or the unexpected absence Of
s!stk. nhss oeer suhlee'ed to the payment OF ssve-
Embarrassment would ofsen arise to collectors
t they we1e clothed with roxex 10 ada Or onI1
the penalty at discretion, and bell.rc that .
penalty Of dve per ceutnn fos neglect OF refusal,
ano iIfs1eel a. The In1e OF Twelve per centum per
annnm 1,p lSm me ts ss he & az Is psyasle VII be
viii OCCASION less compliant
SPECIAL TAX.
The special :ax &C; Of duly -, 1888, is subsif-
tutc fo1 The license tax OF the enrlfer laws. For
fmrrt-unn,ept not exceeding two yea1s and ane
Of not more than fre hundtcd dollsrs. or both.
Where the imprisonment Is never visited; snd the
Enc is matc the nominal sum OF one dollar culy,
as II II represented to this office 1t Is in some Jad
ciai districts. regardless Of circumstance, that
rs IN oaepce worthy Of special punishment does
The pensHy 1mpoted tor allure to make monthly
recommend that the imprisonment, except for
violation by dietillefE, rectiGerb, and manufacture
s sfs OF tobacco. snun, and siea7e and dcaless In
for failure o. evatlon Of payment be h1ed at ten
dollars. With this change, relief BY positive en-
q
esese.y or Just 10 en:orce the pena1 provisions Of
Ifaditys-To those articles which persons a.e
authorized 10 peddle without payment OF spe.
ctal tax, recommend the addition OF fruits. vege-
tables, pier. cakes, and confectionery when sold by
persons on loot. thus protecting many poor wo-
and who, In numerous instances, have been snb
Xots.o.e Il ] I'D st'aii @ atal<rs in nguor.-1be law
Of 1862 dlecrfminated between Wholesale and re-
ss dea1s T. q1oss ,, The aaars Of stHg!s
constituted \ person q Wholesale dealer. The
present statute provides IN additional test, and
o1he1 e4sxeds sao Il wholeIe
The az upon a re,ssl dealer in liqnor is twenty
drei dollast or more Many dealers whose asgre-
R2te enlee afe small may occasionally cell 1a 4uar-
inea o. more sn me- sens oae s1sh re
difficult for revenue officers TO ascertain tn s7ch
eates when sueh 1lanllty has occurred 1t Is bnr-
Law ofien fails Of il. Legitimate purpose, and rec
emmend its modification by Gr1ki1g ont the limit
in qua9iiy, ,eavine only that Of value OF receipt
cta1 tax Of ten dollafs, and a1e not regarded as
dealers. The repeal Of The, lax upon animals
es.assbe @ @ reiief Iii % ef bntehets rs from % speeisi ii AZ
annusl s1les exceed the sum Of ss5 o00 their tax
fhould T be Increased precisely a That Of dealers
Hu0,6zrs eud Qas.fasrs.-These persons now |
pad i.y til dealers. sec no reason why they
should not be taxed upon theis GALES u ueslrrs
and = wsss ;ns
is greatly dol lred in revenue Laws.
p1s1lIEp sPmII8.
The provisions OF law bearing upon the di.ti1-
u gu
the hands OF the most experienced and vlslxnt
Officers, 70 prevent frauds, either In large or small
di.til1eriea. ~. =.
Great numbers OF fsmal stills, for the Illicit man
utactrre OF rum from mo1asses, were secreted In
the g1rFets and cellars Of the ost populoua citiea
while mnny Of The recognized anti licensed disti1-
lerles were zun BY night .hsis pEopzts:o.s keep:
Ing FRAUDULENT Accounts Qf their consumption Of
grain and other vegetable substances, and It cir
production Of spirit. and the ea1e or removal
thereof to bonded warehouses.
In every 6fatillerJ, the daily production Of
which ole bundled callona Or more, aases-ors
we're instructed to place m assietaut, tshosc duty
should be 10 record the removals Of Ill articles TO
and from tie premises. and generally 10 see thai
nll the requirements Of the law we're falfy com.
piled with. Collectors were urged TO unusual
watehfnmess for he minor and nllcsn*ed lislil-
1esles; ard everything wAs dAle which wa* be-
lievrd 10 be valuable, adj which tho law would |
authorize, 10 check the frauds, hui wiihout The |
desired success. The new Law has mo:c proaae- /
tire power than the old one. Its punitive pro
y1sIcps are more numerous and stEiHTent and the
Withdrawal Of tie spfrt1s from tie &C uni aud ex- /
cluftyc posses.ion OF their osneF, Immediately
upor ther dtstlllation, have no donot, will be Of
advantage 10 tue Government.
II In lines Of political excitement It were pfae-
teal 10 to appoint men 70 the ofic. OF Inspector
fer their trcoIruptibility aud general illness, men
vho love honor more shan money Eashes ,oan
those ho are pressed for place - reward or a.
inducement for political effort, thc sppolnEmens Of
m Inspector to every dts11lle:J ElEh& pa prodf-
able 10 tie Government, II requires man Of