The New York herald., 1868-01-08

AZ Of twenty cents imposed some nvs sr OK addi
uonal distsres started When q SIXTY cents sbou
1s u s s ns' &: s:s
ieotsd IN enc dissllesy in this district IL one nsstl
u 1854 unds! the sxy cents tax ives ess-shIrd NOR
the eight months succeeding November {, 1884, whss
the tax was 81 OF IN other words one dissry In
while thirty distllsriss II eight months of lea psia
q S2 per gallon only $3a, ,o8[ -
1hrdThe rsductisn Of ths tax 70 fty cents Der al-
smuggling Of distilled spirits the northorn frontier
- the tax In the British provinces would then b. In cor
eli margin for profit Il would also greatly d,mipss Or
entirely destroy the Illicit msnufacturs Of spirits from
molasses in the ssaboarA cities this article mainy
used 10 advantage substitute for grain The oxtsnl
70 which legitimate industry u burdensd by the con-
report OF the Revenue Commission in 1865: but ons
striking uststion, growing out Of the events OF the
past year. may bs advsrtsd TO- In the spring OF 1851
tue Drug Exchange OF Philadelphia passed resolution
that In order 70 assist the In the
Of the tar on distilled spirits they would In mo instance
the sale of any pis Tor less than .he average COST Of
producton, plus the government tax These resolutions
have bssved been faithfully adhered to- and the
result 10 that the manufacturing druggists chemists
Philadeipha have experienced great decay cerlai
branches Of their which have been attracted
The Commissioners would therefore recommend. a. hs
nas domain bis previous reports that the attempt be
longer persisted in tho OF the
lect tax which all experience shows cannot be col.
ectsd and whose continuance utterly In
10 influence and in high degree Injurious to Industry,
bat that the rate b reduced % nifty cents per gallon
Whether any loss Of revenue would occur from any
hreduction may we'll be doubted, especially when
IL remembered that the government has thus far
celved but small additional In any year
from tax Of two dollars per gallon over and above what
tax from twenty to sixty cents per gallon
IN order however, 70 insure against any loss OF rsvs
nue.. but rather 70 make is increase certain the Com.
missioner would propose new system, based the
plan Of dividing the collection Of the tax between the
manufacture Of the spirit and its SALE and making both
part of one and the same system. Tho leading fsa-
lures Of this system yoll0ws:-
Nrst-ro reduce the tax TO fifty cents psr
proof gallon as maximum. and make It's collection
warehouses for the storage OF spirits except possibly
temporary At the distllsry ana forbid eli
fact that any iagisatisn which ID 70 brng relief
TO and promote the industrial interests OF whole
country - sufficient to warrant the disregard Of the
tsrsss OF comparatively small number OF ndlviduols
the special tax or license to DO imposed upon dster
now $780, should be advanced to 81 00O and
thst toe same should be made applicable rectners
The mpracticabilty Of the collecting the tax
through what Is called the capacity" system been
20 completely demonstrated By the Comm ssionsr OF
Internal Revenue In his report that any further
reference TO IL is unnecessary.
Some one Of the recently invented spirit may
however, afford such additional safeguards aga fraud
TO render its obligatory desirable IL should
however, De borne in mind that the OF will
only prove elective against fraud in the of dis.
teries which known and recognized and that It ID
the secret dstieries, working iicity that likely
prove hereafter the most difficult to manage. 1t
probable that effective reform OF admnsra-
tive system would do much towards breaking up tue
very large number OF Illicit stills which believed to
DO 10 continual operation in the remote aud sparsoy
settled sections Of our country but for those reduc-
tiou Of the lax ID the only rsmedy for Illicit whisksy,
on the average costs at least hty cent than
that produced legitimascIy, on args SCALE with the
most economical forms OF apparatus.
In estimating tho probable amount Of to be
derived from tax Of hfty cents per gallon proof
spirits should be remembered that lhers would be
with this reduction very large increase the OF
alcohol for industrial purposes-which increase good
thores have estimated at from eight millions of
gallons per annum. Such result, furthermore would
bring with this additional advsntage-that IL would
lead increased several million bushels
OF Western grain; and that much Of the grain which
would thus be made applicable for use being damaged
by ovsrhsatng is OF iitt'o value for any other pur
pose than the production or alcohol On
Estimated increased annual product Of from fifty
i've to sixty millions OF gallons Of proof spir,ts
OF special tax on distiisrs and rectsra tho Commits,
sioner Of opinion that Of nifty cents per gallon
wouidy icld revenue os over twenty-five millions Of
dollars per annum
Second-Ths special TAX annually imposed on retau
dealers in liquors is nov $25 and il at present yielding
q revenue OF about hres millions of dollars per annum
With the reduction OF the tax the manufacture Of
proof spirits to nifty cents per gallon. this special tar
gregate from this to from ten twelve
millions OF dollars per snnum
7nird-Ths special license tax imposed ON whole
b10 oenoss ~ hquohs - Jaw suo AAuuu ssioS
not in excess Of and onetenth Of per cent
the amount In excess of that sum- The OBJ
tained during the last fiscal year from these taxes
wa, respectively, $os2, ,l3s and STATS, making
. total Of 81, ,ooe, $50. The special tax Inn.
posed upoa rsctinsrs 10 SIS for each 500
barrels produced, and yielded the last fiscal
year the sum OF $50 o47o The total amount received
from both Wholesale dealers In liquors and rectners
1l,177.320.
The Commissioner would propose that the special
taxes referred under this head shall be repealed and
that aax OF from two 20 three per cont bs imposed
all spirits sold as Wholesale, to b paid monthly, and
tar Of ten cents gallon all spirits rectidcd be
paid weekly. tar OF two and half per cent on sales
and ton cents spirits rsctnsd wi In the opinion Of
the Comm ssiooer, yield . revenue, which canuot b
easily evaded OF a least $40 000 600 rsr annum, maxi
ing total amoant Of annual which proba-
bly, be derived from the tax distilled spirits
the proposed system Of from $50 600 600 500
The dsmorslizing influence OF great gain IRON
cessful evasion OF the law In the production OF distilled
spirits being also in degree taken away by reduction
OF the tax In the rs instance large indirect gain Of
revenue from other sources might also be reasonably
anticipated Az indicating In degree the OF the
therefore Of the probable Of proposed new
system. the Commissioner would call attention
following aggregate amount OF sales ncludng cigars
and other artcles BY the retail dealers In liquors
principal commercial cilles OF the country during the
nscal year ending June 80 1851, dsduced from the
receipts OF internal resenue.-
New York. SOL "a $40 Louisville. SIS, IT. $50
Cincinnati 69627, $50 Brooklyn ...... Is.Ol2900
Philadep phia. :. bS lS 100 Cey land IL 1913 0l0
New oreans.... 60 l1s ITO Buffalo. IL 447 7G0
Chicago. 40 6l72 Mobile. Is 100, 100