The New York herald., 1868-01-08

adnnistT alive system. Tho of such a meas
In the Forty ninth Congress TO the so-caed 'sCiv
Service bn is, ut least Doubtful and In the re-
under consideration should ordered by Con-
gress tome considerable time would inevitably elapse
before tho new system could be made effective.
But even acceptng the question Of reform as settled,
It's influence would only In degree compass tho end do
sired. The states OF Central Europe, with dense
provided civil service administration which insures
the highest degree or integrity and capacity in its
officers; and yet In Austria, Prussia Belgium, Holland
and The smaller German States tho idea OF collecting
any large amount Of revenue from high tax dis
ted spiris has been practically abandoned la France
furthermore, the recent advancement OF the tar on
spirits from sixty cents about ninety cents per
gallon has brought considerable Increase Of revenue
and tue measure financially. Is reported TO the CommIs
sioner as practical failure In Russia, the government
secures large revenue from spirits only by monopoiz-
ns the business Of distIing all domestic liquors and
selling tho products 10 Great Britain alone is tue coll
lection OF Eigh tax on spirits item shngs per galonl
In any degree successful but here contrary general
assumption the tax s not Of that adoped In
the United states, blt someshst less wiz, Is 4d
81 s3) beDg levied the imperial gnion and on q
different standard of proof. Ia Great britain, more
over mixture OF acoho 10 allowed TO be used for In
dustra purposes duty free under certain
aud the Commissioners " In,and Revenue, ip their
annual report for lSds, assert tba IL this mixture had
nol been devised for the relief OF manufacturers
would have been almost Impossible ~ maintain the
present high rate OF duty"
In discussing during The past season the expediency
OF hsh rate OF duty With tue leadpg officers of tue
Bril- sh Excise tho opinion was also expressed the
In Great Britain a collscton OF tho present tax
even with their almost perfeci revenue
would be found very dincuL II should DO also noted
that In Ireland, where the conditions Of population and
police somewhat different tho tar on spirits IA re-
sisted to much greater extent than in lugland or
Wales the present average number Of arrests m Ireland
for Illicit manufacture being nearly three thousand per
annum, which ratio applied TO the populat on OF the
United States would DO equivalent TO upward Of nineteen
thousand per annun.
But while admitting the results OF European and do
nestle experience In this matter the opponents Of re.
duction In the rate OF taxation will undoubtedly aea
present. a. they have heretofore the argument thai ali
the 10 bs given In favor OF the reduction OF the
rate OF 81 will apply equally well 10 almost any lower
rate that be practically adopted; or, In other
words, thai the manufacturer who will cheat with the
tax at % will continue 10 do 50 at hfy cents and that
the removal Of all extraordinary Inducements TO fraud
will be equivalent 70 abandoning all idea OF raising from
spirits any considcrabis amount Of rsvenus To tnis
may be said
Ft--Ihat IN Determining the tax there s certainly
line Of dsmsrkaton between moderation and OK
ests, and that 81 per gallon u excessive aud higher
than 10 imposed By any other nation.
Scond1has the inducement OF the great profit 10 be
obtained from svading e2 tax undoubtedly tempts
many 10 engage In Illicit mapuscture who would bs I'm.
willing 10 do 90 with certainty OF realizing much
smaller rate OF profit This proposition, although
almost seemingly self evident, 1nds striking rma.
ton In the fact that the number OF dseres In certain
sections OF the eounry has Increased just In proportion
e. the tax on spirits has been sugmen,ed Thus, for
example In the Eighth Coscton district Of the State
OF New York thers before the Internal Revenue a~
wont late operation In laea but ons tnulNy whea the