The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1869-12-06

operating, at sevcntyn'ne hours' fermentation, II
"a. ai0 gallons Tor every twenty -foug hours.
The capacity OF the same, by the resurvey, o.
forty-eght hours fermentation, 10 348,O76 gallons
or an increase OF loio6S gallons for each twentyou
hours.
The per cent OF increase In capacity by the new
Wniie this action Is believed TO be Just TO the
facturer it Is expected TO work large increase o.
Ile revenue by preventing evasons VI the tax, and
In many instances positive fraudA
LEAKAGE.
The practice OF allowing spirits when taken out
OF bond to be resauged In order deduct diner
elce under the title or leakage, between the guam
tity gagged when the spirits were received III bond
and when taken out has been fruitful source Of
fraud. THIS office Is IN possession OF facts showing
thar the government has been generally an1 almost
systematically cheated by this practice. Measures
recovering some OF the losses thus sustained.
In view OF these facts. and with Gear conviction
Tor leakage OH spirits manufactured after that date,
and nat by The proper construction, spirits PREV
JecJ TO deductions Tor Leakage TINS ONCE issued
order on The l4th OF April last, dlsaowig leakage
In al cases.
It is believed that this regulation works no MUS
nee 70 the deaeR while lt saves The revenues from
fraudulent ds ,Pls l. :, an,.,
In the absence OF reliable data 10 fix the annual
consumption of distilled spirits we are left TO me
necessity OF conjecture. We're l 10 express an
opinion, on this subject ! should place TING
Ions This quantity, r. the tax were collected.
would ye.d revcdue o. not less than $50, 900 900
pasug me emate on the hypothesis chat the entire
rux on spirits equals sixty.hve cents per gallon
The best consideration have been able TO give this
subject mas brought to the conclusion that aier
the present law taxing spirits has been brought INTO
complete execution. and sucn amendments have
been made as time and experience may deMonatfasSs
amman a. SS ai9 sssssas q s VIM 's' al
In view therefore OF these probabilities, II Is sub
mitted whether 1t VIII ne wise or expedient for Con-
gress to change It's legislation IN any essential par
rcnar To the amount or - TO the collection OF the
tax on distilled spirits until further time snail pe
given test the merits Of the present law III all Of
It's Important PROVISIONS
Referring to the comparative statements OF
receipts for different periods, 30 far as the same
relate to tobacco have To say tnat, during tho rst
Six III nths OF the fiscal year 1883 the gam cigars
over the corresponding period Of the year 1858 was
The loss on chewing ana smoking tobacco for the
sams period was fifteen per ceht; the increased
revenue from these articles under the law OF July 20
1868, not being realized until after January l. 1859,
while on cigars tne appreciation commenced imme-
dlatcy after the passage OF the law.
The number OF cigars returned Tor taxation during
the last seven years is az fOow5:-
lsss, Of An average tax OF 81 s71s per =.
1854, at an average tax Of 81 SIX per
1,O0O. 1872, 1850, zoe
1885, AT an average tax OF SIS % per
1885, at uniform tax OF sio per 1000. sa7I4s Sol
1907 &C an average tax OF 50 662s per
,ss a. nnror raw nor
It viii be seen that durinv 1850, when the tax was
at uniform rate OF ten dollars per thousand, only
under the present law there were returned for the
year 1859 nearly three times the NUMBER, with the
tax at Inc UNIFORM rate OF five dollars per thousand.
The amount OF tax Collected on cigars was for the
fiscal year
1869 "a 95I, 679
........ S41s,4Ss