The Manitowoc tribune. [volume] (Manitowoc, Wis.) 1866-1878, 1870-12-15


The following summary of the report
of the Commissioner of Internal Ieve-
nus is given by telegraph from Wash
lngton
The report recommends no change in
the whiskey tax. Tie amount Of reve-
nue. derived this year from that source
has been $55. SCI. 599,18. The report
states the total yearly production Of
spirits at - 425, 353 gallons. With re
gard to the collection of the tax, the
Commissioner says there is no insur-
mountable difficulty. A proper regard
to the quail cations of revenue officers
for ability aud integrity is what is most
essential.
In regard to the tobacco tax the Com
missioner has many changes to recon-
mend. The receipts from this source
continue satisfactory. showing an increase
of 81. 900, eco for the year. But there
is serious fault in the present system.
The law imposes two rates Of tax on man
ufactured tabacco, one Of Is and the
other of % cents pound. Ii seems to
have been the intention, says the Com
missioner, to apply the former rate only
IN exceptional cases, while the general
tax should be 81 cents pound. But IL
practice the lesser tax has come to be the
rule with regard to smoking tobacco, and
quite frequently also in the case of chew
ing tobacco. There is but one remedy
for the frauds perpetrated in this way,
and that is to make the tax uniform. =
uniform tax of 80 cents is recommended.
Thei Is no good reason why there should
be different taxes on the same article,
according as it is used for smoking or
chewing. IT difference must exist Why
not reverse the rule and place the larger
tax on smoking tobacco, and the lesser
upon chewing, with uniform tax of
thirty two cents pound on all manufac
tured tobacco? hat would render the
collection OF the tax easier, and manu-
iactures would be at liberty to manipulate
their tobacco without being questioned
by government. There would be less
irregularity in the practical operation of
the tax on ali classes of consumers, while
the receipts at the treasury would be in
creased four millions and a half. As for
the dealers, a large majority of them pre-
fer uniform tax and are Indifferent as
TO its amount as long as it Is in all cases
the same, is thoroughly collected, and
manufacturers left to manipulate their
material as they see lit.
The commissioner points out the de-
fects and contradiction in the law Of
July l4th. 1870. caused By the hurry of
the closing hours or the session. That
law repeats the tax on sales of malt
liquors, contrary as he thinks to the in
tention of Congress. As to the D per
cent. tax on coupons, interest and diyi-
dends of railroads, hanks and Insurance
companies, the Commissioner believes
that it was the intention to substitute
for the ) per cent. tax one OF p per cent.
after august, 1870, bat owing TO the pc
culiar wording Of the statute, 10 tax can
be withheld from coupons falling due
during the last FIVE months of 1870. The
amount involved in this question is very
little less than $4,000, 900. Other points
are referred to on which the law needs
amendment.
The Commissioner estimates an annual
revenue of SUI, AIS, 600 from internal
taxation after the law of last July is en-
tirely in force. lie recommends an
abolition of the STAMP tax on prepared
mustard, jelies, sc. No reference what
ever is made to the income tax.