New-York tribune., 1870-11-28
THE INTERNAL REVENUE.
REPORT OF COMMISSIONER DELANo.


INCREASED neutrality-suspicious. OF THE NEW
LAw-THE COMMISSIONER RECOMMENDS NO
CHANGE OF TAX ON SPIRITS, AND THAT TIE
TAX ON TOBACCO BE MADE UNIFoRM-Thb
USE OF SPIES OR INFoRMERs SHOULD BE
ACKNOWLEDGEMENTS IN THE PRESENT
LAw-FIvE STATES PAY 90 PER CENT OF IN
TERNAL REVENUE TAXES.
WASHINGTON, Nov. 27.-The last official act
OF Ir Delano Commissioner OF Internal Revenue was
the writing annual report AS is OF unusual i'm
portanco at this time much space Is devoted to H. Inc
following contains all the important features OF
the report except the tables which cannot teegaphed
TREASURY DEPARTMENT. OFFICE OF INTERNAL
REVENUE, WASHINGTON, Oct. 81, loO'
SIR have the honor TO transmit herewith the tabular
statements made up from the account OF TINS once winch
the Secretary OF the Treasury Is required 10 lay poo
Congress- he tables here presented show the recelps
from each specific source OF revenue Tor tho nsc year
ending juno go 1870 the stamp account receipts rom
the several States and Territories, aggregate receipts
from each collection district for each year from loO 10
1870 collections from each specific source OF revenue Tor
the time, ratio OF receipts and abstract OF Dsct
Attorneys reports OF suits These tables exmDlt inc
full result Of the operations of this Bureau from its organ
izatiOn to the present time.)
The estimate submitted in my annual report FOR 1869,
the probable receipts from Internal Revenue sources
exclusive of the direct tax upon and the duty upon
the circulation and deposits OF National Banks for the f
year 1870 has been more than realized That estimate
was tl75 OOO and the aggregate receipts under the
then existing laws are shown TO be 67 san ex-
cess OF $o2S5ss7 o. Beyond the estimate, this aggre-
gate includes the refunded for taxes illegally
assessed and collected, amounting to s96o9 s as "en
az the amount Of commissions OF collectors DrawDacRs
have only been allowed on general merchandise, under
Section ILL., Act Of June go 1854, limited oy tne ace o
March 81 1863 to and patent medicines amounting 10
s5s 5 The amount allowed for the same of 1909 was
s377nl 81 The drawback rum and alcohol not con-
sdered this Bureau The total receipts for the hse
year 1870 are sls5 o. The total receipts Tor the
fiscal wear 1869 were S0 29 showing net gain OF
| $25,lee,523 SO. .,o
The following is comparative statement OF the sources
Of revenue: Spirits, increase s1oS55l97 a. tooaceo' w.
100000 81 fermeDted liquors s2ls 347 s6 banks ana a
KS o. succal taxes mot elsewhere enumerated soy-
sos 5s income dncludng saaries s994O is iegsdies
SIY 7.5 92 successons t294S6 36 articles IN scneuue
A. i 5sl S6; passports, decrease. s6G9I gas increase
s9l 55 sources not elsewhere ennneraed in
crease Sl2333 05 total increase S 92'S t3
heen a. continuous Increase in the receipts from
else tax from June 80 1869, TO June O lo7O
t25l9e,523 6s, and averaging Ior each moh'h' s'O''
There is no insurnounablc difficulty in enforcing our
excise laws and proper regard 20 the qualifications OF
officers for ability and integrity Is what Is most
essential TO secure prompt and certain collection OF
nnd to poey Of pSvng mSetie il they were ever
fu are In my opinion, no longer necessary mink tns
such aids The officers now termed detectives should DO
continued in the service under the designation OF ASSIST
| ant supervisors. =,
Soirilsrhe number of dstrleries, other than fruit
registered during the last year is no; number OF frmt
dstleries registered 2i20; total 2s9o. The spritpro
ducng capacity OF the registered dstieres Tor eacn
hours as ascertained by surveys Is as fohows' fro
eran 75o 377 gallons; from moasses, A9oa; from 1r
log 271 total daily spi1tproducing capacity soooL IL
will no seen that II the dsteres other than fruit were
operated the full extent OF ther capacity iOr
~ 10 months throughout the disting season IN eacn
tleya
This quantity however Is largely In excess OF our CON
ptSn S0 S c salSa gallons The best information Which this
Office has been able to procure on ths su9ect
not run to the full extent Of their producing capacity
total production taxable gallons from material other
than fruit OF 7,S5o99 from fruit sss 2s from rut not
vet returned but estimated, 10000 total yearly poduc
op 35l gallons. The quantity OF spirits In pond
July 1862 was l6 666 gallons remag mai ~ IN ormson Sona
in possession Of this Office there Is no reason ior Deev
there win be any material s sco on year M be
plan OF surveying dteries on the basis OF
hour pe1oG a fr annual has been fully
carried and the results are highly anu
yantageous the Government The tests lnsnuteo TO
parng sprlt.neters have yet been completed, and
viii be made the subject OF special communication
| to Congress hereafter. .
The Present Lao as 10 Spirts-The experience Of the
past year has served to strengthen my previous opinion
as 10 the mpoicy Of changing the law taxing spirits
and induces repeat the recommendation In my last
report that the Of tax and the manner OF Its coec
ton he left they provided for The receipts
from this source for 1870 500 49, already within
Sl0OOO OF my estimate Time and experience seem to
declare il to be unwse and nexpedent to change the
law in any essential feature.
TobGcco-The receipts for the last fiscal year from TO-
bacco are 35OO7 Ss For tho preceding year they
were s3i3o7O7 ST. showing an increase Of s92o00o 81
This increase Of nearly sOoo0 has not been spasmodc
but a regular monthly increase, averaging over $4,000
ner month It is to be observed that the lat,
! nf
! TO general drouth In many of the
able exhibit desire to direct attention particu
ary to defects in the provisions and operations
'ne eommissoner ,aS Delanc then makes general state
ment OF the inequalities OF the present law, giye
o and his reasons for the result his Investigations hav
reached, aud says: am satisfied that there Is but on
remedy for the frauds perpetraed under this head
that is to make the tax on all descriptions Of tobacco
Less negTa S Woa oer t9ef the e,s
There seems TO be good reason why there should bs
and value simply because one used for smoking and
| other for chewing. Why not reverse the rule, anC
mon chewingi The tomnssioner seems to be in doub
regarding the intention OF the law in reference to h
saws III 1t was the intention to tax all tobacco. ever
the leaf sold for Immediate consumption woult
recommend that the law be made soexpcit as 10 remove
Eli doubts on subject; but IT, under circumstances
tax is be assessed upon raw or leaf tobacco ever
mend that an equivalent for the specific tax the pro
duet imposed upon the dealer asa special tax, when
|
The law authorizes the Commissioner of Internal Rev
enue TO designate and establish at any port Of entry In
the United States bonded warehouses for the storage OF
manufactured tobacco and snuf In bond intended fo
exportation at the time IL authorizes the Collector
charge of exports at such ports to issue permit fol
the withdrawal OF such tobacco and SNUFF for consump
tion after the has been paid thereon Upon taking
charge of this Office found that there had been estab
shed by my predecessor under the act OF July % 1868
fifteen export bonded warehouses for the storage OF
tobacco and snuff intended for export VIZ one at Bos
ton, i've at NewYork four at philadelphia, two at Bat
more one Richmond, at New Orleans, and one al
| san Francisco. Repeated applications have been made
within additional rehouses which