The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1870-11-28
Workings Of the NewLaw
Changes Recommended.
Theincreased Receipts.
Etc. Etc.s Etc., Etc.s Etc.

WAsHINGToN Nov. 27.-The last official act
of Mr.. Delano as Commissioner of Internal Re-
venue was the writing of his annual report. AS
it is ofkuDusual importance at this time much
space is devoted to it, The following abstract
contains all the important features of the re-
port except the tables, which cannot be tee-
graphed:-
TREASURY DEPARTMENT, OFFICE OF INTERNAL
REVENUE, WASHINGTON, oct. 81, 1S70.-Sr:-i have
the honor to transmit herewith the tabular state
ments made up from the accounts OF this Office
whi IN the Secretary of the Treasury is required to
lay before Congress. Che tables here presented
show the receipts from each specific source OF reve-
nue. for the fiscal year ending June 80, 1870 the
stamp account receipts from the several States and
Territories, aggregate receipts from each collection
district for each year from 1868 to $780, collections
from each SPECIFIC source OF revenue for the same
time, ratio of receipts, and abstract Of District
Attorneys reports Of suits The tables exhibit the
full result Of the operations OF this Bureau from
its organization to the present tme.)
The estimate, submitted in my annual report for
1869, of the probable receipts from internal revenue
the duty upon the circulation and deposits OF Ma
tiona banks for the fiscal year 1870, has been more
than realized. That estimate was sl75,OO0ooO, and
the aggregate receipts under the then existing laws
are shown to be 5235, s61'97-an excess OF
$40 se797. Beyond the estimate, this aggregate
1se assessed sSsis and c collected amounting to
sSSSTs as well coectora as the %oGRt Of
have only been allowed on general merchsndise'
under section III, act of June 80, 1864, limited by
cines. amounting to s5sss S. The amount allowed
for the same for 1869 was s877,41l'3l. The draw
bureau. The total receipts for the fiscal year 1870
are s185 1885, sdI97 The total receipts for the fiscal
S25,196,52369.
The following is a comparative statement OF the
of e:-Splrits $40 555 19l4i tobacco,
1890, ,OOO3l fermented liquors. 219,347'86; banks
and bankers 81 1874 81 gross receipts, s593 SOI7
merated), ss19, 5o559; income qncludng salaries),
s29s4 oi5,78; iegacies, s42I, 1852; Suggestions,
ports, decrease, se697; gas, increase, S97 1855;
sources OF elsewhere enumerated, decrease, 1885,,
crease S288 total increase s25 8O9 2IS 48; de-
crease, s6l2 75475, From one OF the tables it ap-
pears that there has been continuous increase in
the receipts from excise tax from June 80, 1869, TO
June 80, 1S7e aggregating 1876, 523 6s, and ave-
raging for each month s2099, 1000.
There is no insurmountable dificulty in enforcing
our excise laws, and proper regard to the
tegrity is what is most essential to secure the
prompt and certain collection of internal taxes.
policy OF paying moietes, If they ever useful,
are, in my opinion, no longer necessary. / think
tnuins such aids. The officers now termed detec-
tves should be continued in the service under the
designation Of assistant supervisors
Spirits.-The nunber or dstilleres other than
fruit, registered during the last year is 770 number
OF fruit dstileres registered 2lEO total, 2s90. The
spirit producing capacity OF The registered diste-
ries for each twentyfour hours, as asc triined by
surveys, is as folows:-From grain, 377 gallons;
from molasses, "a 9e3; from fruit 1891 total daily
pirit-producing capacity 91065l 1t will be that
II the diseries other than fruit We're operated to
months throughout the distiIlIng season in eaca
year, they are capable OF producing 203,9l $40
Cess Of our consumption which is estimated at from
10000 coo to so 100000 OF gallons. The best iniorma-
tion which this onice has been able to procure on
this subject induces the belief that all dstilleries,
other than fruit, are operated for about six months
only, and for that period they to the full
extent OF their producing capacity The returns TO
this office for the last fiscal year show total pro-
duclion, in taxable gallons from material other
than fruit, of Il,s37,O99; nom fruit, 9ss,25t;
from fruit not yet returned but estimated,
gallons The quantity Of spirits in iGni bond
July ], 1869, was l0,6s5 1865 gallons; remaining in
bond June 80, 1870, 1l6S2, ,45S gallons. Judging from
the information in possession OF this Office there is
no reason for believing that there will be any mate
rial falling off in the production OF spirits during the
leTies on the basis OF forty eight hour fermentng
period for sweet mash, to which attention called
In my last annual report, has been fully carried OUT
and the results are highly satisfactory and adVau-
tageous to the Government the tests instituted
pleted, and Will be made tue subject OF a special
Communication to Congress hereafter.
The Present Ldt0 as 10 SpDitS.-Ihe experience o
the past year has served to strengthen my previous
opinion as TO the impolicy or changing the law tax
ing spirits, and induces me to repeat the recon-
mendaton In my last report that the rate VI tax and
the manner OF its collection be left as they are now
provided for. The receipts from this to
1910 are s55 $50 1s, already within $4.5Oo0O o
my estimate Time and experience seem to declare
1t 10 be unWise and ineXpedient TO change the laN
in any essential feature
ToJaeco~The receipts for the last fiscal year from
they were g3.430 70557, showing a0 Increase o
S7,02000 81. This increase of nearly $1,000 600 ha
not been spasmodic but a regular monthly increase
averaging over goo, 900 per month. 1t is to be ob
served that the late crop OF tooacco was an infero
one, owing to general drOuth in many OF the to
bacco-growing districts. Notwithstanding this IA
vorabe exhibit desire to direct attention particu
laTly TO some defects in the provisions and opera
tons OF the law taxing this crop.
Commissioner Delano then makes geasral state
ment of the Inequalities OF the present law, give
arguments at some length In reference thereto, an
his reasons for the result his investigations hay
one remedy for the frauds perpetrated under th
head and that is to make the tax on all description
OF tobacco uniform. Less inequality would the
exist under tax OF 32 cents per pound than uade
the present rates. There seems TO be no good res
son why there should be two different rates OF Ia,
alton on articles OF equal price and value, simpl
because one is used for smoking and the other Il
chewing. Why not reverse the rule, and place til
larger tax upon smoking tobacco and the less'
upon chewiDe?" The Commissioner seems 10 be
doubt rfgaTclng the intention Of the Law in referenl
10 the s2-cents per pound tax on tobacco made
hand. he says;-"If 1t was the intention TO tax q