Evening star., 1869-12-06
REPORT OF COMMISSIONERS DE.
I.ANO.

The Commissioner OF Internal Revenue states
the total receipts from internal revenue sources.
exclusive Of the direct tax upon lands and the
duty upon the circulation and deposits OF na-
tOnal banks, were, for the fiscal year 1862 $780,
Gs9, 342S. The receipts for the current wear
are estimated at SIS ,ooo. .g00. The total gain
for the first six months OF 1869 over the cores
pOnding six months OF 1s,;S was ~. .lSi.:EJs. The
total gain Of the last six months 1863 over 1865
was S26 ,Ot2 ,s12.
The Commissioner estimates the annual con-
sumption of distilled spirits ut not less than
eighty millions of dollars. This quantity, il the
tax were collected, would yield revenue of not
less than fifty-twO millions Of dollars, basing the
estimate on the hypothesis that the entire tax on
spirits equals siNty-hvc cents per gallon. The
Commissioner concludes that. after the present
law taxing spirits has been brought into com
pletc execution and such amending nts have been
made as time and experience NAV demonstrate
to be necessary to perfect the system. il will
yield an annual revenue Of sixty millions OF dol
lars. Ina view, therefore, OF these probabilities
it il submitted whether il Will be wise er expe,
dent for Congress TO change its legislation In
any essential particular to the amount or As IA,
the collection Of the tax on distilled sbirit.
until further time shall I've given To test th,.
merits of the present law in all of its important
provisions.
The Commissioner is Of the opinion that i,
Will be unwlse to make any material change in
the present classification of tobacco for taN alton
or III the rate of tax imposed on the different
classes. Manufacturers and dealers are rapidly
becoming accustomed 10 the terms and require
ments of the law, and it is believed that less OBJ
lection viii be urged to the law a. it now stands
than 10 change to any new system OF taxation.
collecting tie necessary amount of revenue from
tobacco, that is likely TO lie devised.
The nett receipts frem revenue stamps from
March 10 october, inclusive, for the wears Is;S
and lSJy. show an Increase during this six
months OF nearly one million dollars. This in
crease, though considerable, is by no means
reckoned satisfactory. IL has resulted mainly
from the policy of this Office, in April last. re-:
fuiring AL stamps TO be 70 placed on the instru-
ment OF writing as to exhibit the entire face. of
the stamp, and prohibiting the practice, wilieh
mad obtained extensively, Of covering the sun
posed half OF one stamp by the attachment of
another. when i'm fact the stamp was cut i'm two
and one-half used to represent a full stamp in
stamps for the last fiscal year were SD ssa IN
For the current year they are estimated ar
sii 600, but il is believed that this tax OMIT
10 yield at least 80, ,0o0 ,Vo0.
Inc commissioner speaks of the al flarap.
causes OF the failure TO collect As much revenue
from stamps As ought TO be received and recon-
mends that authority be given to send an agent
WLavpe ~ examine the stamp system OF other
The total amount collected On the annual ,is,
81 incomes for 1sts Was So All .s5.; for lSsss
*, $50 $40; for 1869. up Ia November ai %, 60
This last sum will be increased 10 am amonn,
over twenty-six millions. As this tax eXr;r,.s
Win the assessment for 1870, il will be far con-
siess s. 20 aetermine Mnether We can part entirely
with the receipts from this source OF rcyepn,..
and, not, whether any substitute can he 10
vlsed more just and equitable, and less baTden-
some TO tax payers. Ii the income from tils
source cannot be spared from tbe acnaral Ts
ceipts, and other objects cannot he round
more acceptable rs a substitute. il 1. for Co,-
gress 10 determine whether or not the tax shall
IN considering this question, after determining
sne totai amount which ought to be realized
IIom intefnaI revenue sources, and considering
carefully what will be realized by the present
system, without rcsorting 10 incomes, the aucs-
ooh wiii present itself, whether the entire in
come tax, as now assessed, shall be revived. or
whether il shall DC renewed at a less rate of tax
alton. His opinion is that, long a, a large in
tcrnai revenue is required by the tina nciaI ne
ceseities OF tie government, portion oI thar