Perrysburg journal. (Perrysburg, Wood Co., O. [Ohio]) 186?-1965, 1870-12-09
Internal Revenue Report.

-
The following comprises the most Inn
portant features Of the annual report OF
Commissioner Delano
The estimate submitted In my annual
report for 1869 Of the probable receipts
from internal revenue sources, exclusive OF
the direct tax upon land and the duty up
on the circulation and deposits of national
banks, for the fiscal year 1870, has been
more than realized. That estimate was
$175,000,000, and the aggregate receipts
under the then existing laws are shown TO |
be $185, ,235 s6797, an excess of $1O,235,- |
36197, beyond the estimate. The aggre- |
gate includes the sums refunded for taxes |
Illegally assessed and collected, amounting |
to 1896 609.St, as we'll as the amount OF
commissions7of collectors. Drawbacks
have only been allowed on general mer-
chandise, under section III act of June
30, 1854, limited by the act Of March 81,
1868, to ale and patent medicines, amount
ing to $5,83S.55. The amount allowed for
the same for 1869 was $377,4l1.31. The
drawback on rum and alcohol is not con-
sidered in this bureau. The total receipts
for the fiscal year 1870 are S1S5,235W. !.
The total receipts for the fiscal year 1869
$160,039, 9,4420-showing u net gain of $780,
1876, ,529.6S
Comparative statements of the sources
of revenues Spirits, increase, $l0,555 1915
"A; tobacco, $7920,00031 fermented
liquors. $219,247, ,.36; banks and bankers,
$f,0S4 1946t; gross receipts, $503, ,S01. II;
sales, $500, ,555.94; special taxes not else
where enumerated, $S19,505.59; income,
including salaries, S4,017S8; legacics,
| $427, 1852; SUGGESTIONS, 1929, ,4S6.35; ar
ticles in schedule A, $24, ,581 .36; passports,
decrease, $6,697 gas, increase, $197 411.55;
sources not elsewhere enumerated, de-
crease, $556,S73.68 penalties, $40, 1S407
adhesive stamps, increase, $123,33SO5; (;
total increase, $25,s09,279.43i decrease,
1912, ,75465.
From one of the tables it appears that
there has been a continuous increase in the
receipts from the excise tax from June 30,
! 1869, to June 80, 1870, aggregating the
sum of $25, 100 j236S, and averaging for
each month, $4,000, ,71030 There is no
insurmoutable difficulty in enforcing our
excise laws, and proper regard to the
qualifications of revenue officers for ability
and integrity is what is most essential to
secure the prompt and certain collection
of internal taxes.
The number of distilleries, other than
fruit, registered during the last fiscal year,
is 7l0; number of fruit distillers regis
tered, 2,120: total, $3.50. The spirit pro-
ducing capacity of the registered distil
leries for each twenty-four hours as ascer-
tanned by surveys, is as follows; From
grain, 7593 377 gallons; from molasses, "a,
D03 gallons; from fruit, 1921 gallons
Total daily spirit producing capacity, 910,-
sol gallons. 1t will be seen that if the dis
tilleries, other than fruit, were operated
to the full extent of their capacity for a
period of ten months throughout the dis
tilling season in each year, they are capa-
BILE of producing 203,912, 800 gallons. This
quantity however, is largely in ex-
cess of our consumption, which is
estimated at from seventy-five to
eighty millions of dollars. The best
information which this office has been
able to procure on this subject induces the
belief that the whole number of distil-
leries, other than fruit, is operated for
about the period Of six months only and
for that period they are not run to the full
extent of their producing capacity. The
returns to this office for the last fiscal year
show a total production in taxable gal
Ions, from material other than fruit, of II =
337099; from fruit, 93S, ,254; and from
fruit not yet returned, but estimated at
10000; total yearly production, Y, ,425,353.
This quantity of spirits IN bond, July /,
1869, was 16, ,6S5, 1855 gallons. The quantity
remaining in bond June. 30, 1870, was IL,
6S2, ,45S gallons. Judging from the infor-
nation in possession of this Office, there is
no reason for believing that there will be
any material falling off in the production
of spirits during the current fiscal year.
In reference to the spirit meters, the
Commissioner says that the tests instituted
have not yet been completed, and that he
will make the meter question the subject
of special communication to Congress
hereafter.
Notwithstanding the favorable exhibit
in the receipts from tobacco, the Commits
sioner directs attention particularly &c
some defects in the provisions and opera
tions of the law taxing tobacco The
present law imposes two rates of tax or
all manufactured tobacco, one of 16 cents
and the other of 80 cents per pound. II
seems to have been the intention to apply
the former rate only IN exceptional cases
while the general rate was to be double the
amount. But in practice it is found that
what was to have been but occasional and
only exceptional has come to be too nearly
the general and prevailing rate on all to
bacco manufactured and sold as smoking
tobacco, while much that is intended anC
used for chewing is sold also under the
lesser rate. The Commissioner is satisfied
that there is but one remedy for the fraud,
perpetrated under this head, and that is tC
make the tax ON all descriptions of tobacco
uniform. Less of inequality would theT
J exist under tax of 32 cents per pounC
than under the present rates.
, | deem it my duty to call the attention
of Congress, through you, to certain de
fects, antiquities and contradictions
which, ian the hurry of legislation inciden
! to the closing labors of q session. appear il
4 / aot of MI T. H.
also where the. language is clear the lega
l effect is held to be entirely different from
what is understood to have been designed
, by Congress. 1t is believed to have beer
the intention to retain all the taxes i'm
! posed upon sales of distilled spirits, wine
! and malt liquors, by the act of July 20
| 1868, and acts amendatory thereof Sectiol
2 of the act of July IA, 1870, nevertheless
repeals the tax upon sales of malt liquors
1t was evidently the purpose of Section
to empower collectors to remit at any tim,
: prior to August 1, 1872, all penalties for is
suing instruments unstamped unless tn
! omission of stamps was with fraudulen
intent, but owing to a change made in TIN
bill as reported by the Senate Financ
Committee the letter of the law is such a
to postpone until August, 1871, the relic
which was designed to be immediate. Sec
'Aph = BlONlNtOo llldb sNNilOuH lSpt l-l lllt
: 122 of the act of June 80, 1864, as amend
= ed, shall be construed to impose the take
therein mentioned to August /, 1870, anC
no longer. Section Is provides that Their
: shall be levied and collected for, and dur
ing the year 1871 tax of two and hal
: per centum on the amount of all interes
or coupons paid, or bonds or other evi
: dences of debt, issued and payable in ont
or more years after date by any of the cor
: porations in this section hereafter men
toned, and the amount of all dividends 0
: earnings in or gains hereinafter de
clared by any bank, trust compa
: ny, saving institution, insurance com
pany, railroad company, canal company
turnpike company canal navigation com
pany, and slackwater company, wheneve
and wherever the same shall be payable
and to whatsoever person the same may b,
due, including non-residents, whether citi
al. Il =. 4.