, 1869-12-06
MONDAY, DECEMBER Il. 1863.


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TIE INTERNAL REVENUE.
The rc3,ort ut the Commissioner Of later
nal Revenue (slr. Delaua) shows that the
receipts, from Ill sansces, exclusive Of The
tax On bank circulation and deposits, for
the fiscal year ending Iunc 10, lsGa. were
Sl.:nGs',:s ,:s44.:a.o. The tax on banks, Which
j. collected by the Treasurer Of tho Uaited
States. has been prcviously reported at s:',-
nj. ,.s';;.i1. The total rcctipts from inter
nal taxes an, therefore. S1G5,9l., XII. &c, or
yearly eleven millions in excess Of the csti-
estimate haseJ.as herea1arkel, ION system
o1 reycuuc ADMINISTRATION which, to use q
stEy mild expression. has been exceedingly
imperfect. The receipts frum customs
I've may observe parcutheticallr) are like
wlse ten millions larger than Mr.. Wells es-
tr1aa,e CT list year, amounting to SlS,,ole,-
+l0. Frpm these twu Items we may in
fer that the total receipts Of the Treasury
from I'll SOURCES. for the fiscal vent, have
l1en a,s'ut $c77., .,0N0, ,tAo, against
s1"7,t;;'S ,o>s.:;s3 for tho previous saar, This,
il: ytes If tue large reduction Of interual
,sa.s last year, is very gratifying exhibit,
furnishing surplus Of more than S4o,ooo.-
t*N oyes ard above the current expenses Of
the government and the interest on the
public delhi.
Commissioner Delano furnishes Us two
talles. showing the collections from tie dif-
fercLt source. Ut Internal raveut1. for the
years i>t'S au1 istz'. with the percentages Of
gain or 1.'ss. Fr1Hn these tal,les VIC learn
that in the first half Of the fiscal year 1869
there wns a gnin Of 100 pez cent in the re-
ce:pis fru1a distilled spirits. and in the last
half Of the year gain Of Isl per cent, not
withstandiug the reduction Of the tax from
two dollars to Fifty cents per gallon. The
galI on spirits during The tirst sl1 months
vas fa,:st;,1.:22, aud in the second biz
months t',7s4,os9. There was, however,
considerable falling of il the receipts
frt1n Incomes
The returns for 80 much Of the current
year az has passed arc equally promising
for the si1 months erliag September ~,
1et;:', the aggregate receipts we're $l04,:Hs,-
":,s. Hsaiust Sen.5a:~Us:.. for the same
uss'l,ls III Isis. The Increase il tic re-
cvlr!s .r'r. the tax o. spirits alone Is over
Sli.srA.taX: IN tobuces', S';,tsA). .0sh>; un
1:co:Ees, s, ....:2,.,Ast. The Increase in the
receipts fsom the tax oa sl>irlts is somewhat
due to the fact thDt the vhiskey in ware
to:!sp since August. Isis, had to lie With
GrAvn priur 10 July l, lS.::', nnd the tax
1sald- Ihrre is steady gnin in the receipts
i-am the ta1 on tpnacc,. The lots.
r,ccipts for the first three months
siare Jnnc, 1862, show All agsreggat.
Il si',Gtl,ti: against S:;>,';.o, ,slS
fer tue same months in tho prccaling
yrar-a gain Of more than 20 per ccat-
The aggregate receipts from June ~ 10
Srss ns'er ~, 1863, axe 81, ,sli, ,1as, against
StAt,:.~:,,+sl OF the same months in the
Preceding year. Tho pnuter of gallons oi
s,i.i,s III bonded warehouse, produced be-
trre July !. 1st;s, was .i,:'lf,';:i. The
Eun,I4er of gallons produced from July 20,
'>':>- to June 20. tSts', was "7,515, AZ,
sheHing that FROM June III, l$.;s, to June
a. 1stIt. Tho tax was collected
On t;:,oa.,il' gallons. which WAS
:'-.:s.,e71 more gallons than paid tar
in l>t77- During the eleven months ending
June IN, lst:'. there we're produced and the
tax wes collected on @s,515,753 gallons OF
spirits, which, with l'',G;:., s:'s gallons re.
naming in bond, shows n total product for
tke eleven months of 3, ,:.aao,'.9l gallons,
cqu.l 10 nearly co,0Oo, ,oOo gallons for the
r1 Ia This !, n
CT does not believe includes oil the spirits
actusllt distilled.
Hitherto, in surveying tlistilleries, the
ayenge frrmenting period WAS ser-
euty-nlne hon1s. Under this rule
s';l l;sulle1ies have been operated.
EaSing total mashing and fer
1caslng capacity Of 1;N, l:'5 bushels of grain
in twerty-four hours md spist-prp-
lnciIg capacity Of ass3,t:,;s; gal!ons for the
aa1l,t time. Four hundred and forty-fou1
Of these dsstiIie1ies are now in operation,
AID tic OILERS a1e temporarily suspended
Having become convinced that seventy
nine Lours was roo long for q
f~r1ucntiag period, aud that franl,
were rerpetratcd, fvay-eigLt hour
hours has been fixed as basis, and
iy this ressurvay, tho present capacity o.
>';i li>til(eries is G.7,::a2 gallon.
every iweEty-four hours. This change vii
not "rly increase the revenue, lslt proven
fraEds. The repeal If n1l deductions OF
account # lcHkage IN Fp;rlts in bond i
regarded rs u wholesome reform. Th
Commissioner estimates the annual prolnc
tion Of spirits Mt s'a.Wa','No gallons year
Which ousLt to rroducs -. ,WN, 400 Of rev
tnse. lie thinks it possible ia 20 exc
cute ute law as to securc s50,tRN,UV0 u
tax annually. Tie a.lyiscs against an
essential cbnpgc in the law, nutil its pr
visions Lave had n further praciic.l tesi
The number u csgals veturnel for tax.
tiou in lsG:.., ut an average tax Of s. p.
l,ooa, was aal ,:,3:,, ,o:i, agniast 3l7,4l:,, s:
in lst;, when the tax WAS c,o per i.tN.
The Commissioner advises TINT Il, chancc !!
made in the law respecting ths tax i
tobacco.
The receipts for stamps since Narcl
1-,:t, exceed by nearly million Of d,lls1
the receipts tor the same period Of L
year.
Tie Commissioner reGrets his inability
recommend any satisfactory plan to preve
frauds ard cvasions in the nse Of stamps.
The receipts from income tax for L
year ending dune 80, l>'::.. nre S36,MD, ,0s
against .:::*.Ab, ian for the preceding re:
Tie Commissioner is ofthe opinion that,
l"rc as large revenue is needed, the
come tax ought to be continued, aud III
expires by limitation next year he 1acol
utnsls thnt it Ire renewed by Congress
TIC sppruschine session.
lie advises TINT the appointments Of S
rcrv1sor>, Of the Jteyenne be vested in
1fesilcnt, that an increase of salsry
given. ard that the Office Of Revenue i
tectsvo be chauged to TINT Of Assis, ant
pe1visoE. lie says that where honest a
efficient officers have been p1scel the ia,
have f'een psnmptls assessed and collect.
The Commissioner IS Of the oplniun th
eR 30 yer cent Of the entire receipts '
collected fr'ua a few objects, nil Of VII
rnay 1.c c1assexl as lu1uriet or Us the nc
mulaictl and associated xcal,h Of tho co
TIT. the lscrtncc lay Is not unjust @. h,
Geuttune- sud 1r f1,in1-: tba& f.ir1v ,5,,