The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1868-12-02
THE BRITISH REVENUE system.


To TIE EDITOR OF THE HERALD
In the HERALD some time ago there appeared Q
letter from the Commissioner OF Internal Revenue
stating that tobacco manufacturers "are not by law
allowed to pack cigars In boxes which have been
used before for that purpose, even though such
boxes be ever SO wen cleaned and the Old stamps
rubbed or,
Ia there such law to nrevent distlers or brewers
using whiskey ale barrels that have been usei be-
fore, on being properly cleansedf II there is not II
must be injustice to the tobacco manufacturers to
require them TO 20 to the expense OF finding new
boxes every time they require to remove their pro-
perry The provisions Of the law may be "clear and
explcitn in such cases. but 1t would appear that the
revenue laws OF this country are framed with the
view Of impeding the honest trader in the progress
OF his business ana facilitating the dishonest one
Now in Great Britain and Ireland 1t is quite the re-
verse. There the first duties OF revenue cf1icer
are to protect the honest trader and punish the frau
duent one most numerically; but both traders ana
officers in the countries referred to are HONEST for
the very good reason that the system OF surveying
and charging IL SO perfect that they are COM
PEELED to De 80. ! served ten years in the
British Inland Revenue, and never during
the part OF revenue oficals except in one case in
Limerick for COLLISION and in which case the super
VISOR and three officers were dismissed and narrowly
The revenue OF this great country is lost for the
want OF competent star Of trained clearing
o1cers and perfect system Of charging similar to
that pursued in England.
You can form an idea OF the perfection OF
the English system, when ! tell you that
wds OF C0nnemara, In Ireland, is being frauduently
worked, the superior officers at Somerset House,
London, are able to discover 1t on receiving and
aiming the revenue officers survey books and
charge ledgers, which books are forwarded from all
collections every six weeks; but the superior officers
referred to are all practical men, and selected
from the lower grades Of the service lin fact all
superior officers are) No man In England
was ever known to receive q supervsorship on
his first appointment TO the revenue all such officers
having to pass through five grades before arriving
at that position, which generally takes from ten to
fifteen ycars-never under ten. Surveying general
examiners 1.-THE advisers Of the Board and who act
as check on supervisors, officers ana tradersl
collectors, as vacancies occur are appointed from
the list OF surveying general examiners.
What can men who have been and are about
to be appointed supervisors In this country
know OF the duties or q revenue onicerP Simply
nothing, and the service would be much better with
out them. II selections for supervisors were made
from the practical officers Of the service W there are
any such 0iicers) think 1t would be the safest
plan. In England supervisors are employed from
twelve to fifteen hours out OF the twentyfour they
are obliged to keep daryl and some Of that
night work. | wonder how some of the
supervisors here would feel II they were required
to attend dstilleries occasionally during the
night TO check both traders and oicers to decide
o disputed point between them, such as the dip
png OF the spirit receiver for the charge OF spirits
from the still.
In Great Britain and Ireland the revenue on spirits
alone amounts to over $6o.ooo,ooo. What would 1t
competent, and, might add inclined to be honest
On each dstillery in England, Scotland and
Ireland there are stationed u number OF officers
according to the extent OF such dlstery, who have
to be on duty both night and day. each in his turn,
so that the traders business can never be retarded
For instance McFarlanes distillery, in Glasgow,
employs twelve officers and supervisor; the
Caledonan, at Edlnburg, fifteen officers and
a supervisor, and the Dublin dlstieres from
six to ten officers each, and ] have reason
to know That the revenue derived from
those dstilleres at the present day Is twenty times
in advance OF what it was twenty years ago when
there were only from two to four six officers on
each; and still both traders and officers get far
moniousy for this reason that the traders consider
the presence OF an officer protection instead or
intrusion; the traders frequently refer the reve-
hue officers for advice in the process Of distng,
NC, which the officers are considered competent to
give ana which they always do most cheerfully.
The system OF weighing wniskey and finding the
contents OF barrels by the net weight and the hydro
meter 'indicationn of the spirits In each has been
practised FOR some time IN England with perfect
success, and u has been found TO be much more
accurate and far simpler than ''gauging.n
l should have mentioned sooner that I saw n
statement In the HERALD to the effect that
there are new instructions issued to. officers
of internal revenue concerning the tax on
distilled spirits, by which ''any MASKING or
distilling done at night or any other time when the
storekeeper is not present is prohibited;' this
order must be detrimental both to the revenue and
the trader.
In the most remote parts OF Ireland or Scotland an
officer is always present when the interests OF the
and the distiller Is allowed to carry his opera
revenue or dstllers operations require his services
lions by night or day. except between the
hours OF eleven O'Clock on Saturday night
and twelve O'Clock on Monday morning. at
which hours, respectively, the officers attend
10 lock and unlock the stills; but the dister
carry dstiilation ut all other times without
the presence OF an officer, the 'sworm end" as well
all other utensils, being invariably secured by the
revenue with locks and laoes, that not even one
glass OF spirits could be frauduently distracted.
may add That the distiller is allowed redst low
vines and tents TO any strength ne may think hts
advantage, and afterwards reduce the spirits TO the
strength lawfully prescribed by tine Revenue Board.
Amy sprits above forty-three over proof is denom-
mated spirits of wine" aud the duty charged the
proof gallons accordingly.