Evening star. [volume] (Washington, D.C.) 1854-1972, 1870-11-28
25,I9o,523.6s

Ageneral increase Of the revenue at the rate
OF 10 2 10 per cent on the receipts OF last year
from all articles and sources.
from tables presented in the report, IL APP
pears that there has been Q continuous increase
III the receipts from the excise tax from June
80, 1863, TO June 80, 1879. aggregating the sum
or S25 1876 ,5o3.GS, and averaging for each month
S2,Ue9.Iio1. The term sources not else where
the residuum of taxes uncoilected under pre-
vlous laws which had been repealed. For the
last year this class has been greatly reduced BY
the more thorough action OF collectors.
The exhibitions OF the foregoing table, and
the deductions therefrom, with the genera
knowledge which experience in administering
the internal revenue laws has furnished, show
that there II no insurmOuntabe difficulty in
enforcing our excise laws, and that q Hroper
regard TO the qualifications of revenue Ulcers
for ability and integrity is what is most essen
uaI TO secure the prompt and certain collection
of internal taxes. The employment OF spies
and intOrners, and the policy of paving mole
ties, " they were ever useful, are, in the Com
missioner opinion, no longer necessary. He
thinks the revenue service would be Improve a
by disseminating such aids. The officers INV
termed detectives s,ou ia he contiuuesl in fl,e
service under the DISSIPATION or assistant super.
yisofs.
The number al distilleries 4other than fruit ,
registered during the last fiscal year
s...... ..,............... .......... 40
Number o. fruit distiieries registered a.I2,
Total. ACKNOWLEDGEMENTS. 2.sao
The returns 10 this Office tor the last fiscal wear
show total production in taxable
gallons. from material other than
1fuit, Of.....,..- 81 Ol.
from IfuII..- Observation-Disclosures. J3s PSI
From fruit not Yet returned, but est
Idlcu Id C.D
Total yearly rrOduction.........72.4 353
There ia no reason for believing that there
VIII lie any material falling OFF in the proiuc-
ton ofspirits during the current fiscal year.
The plan OF surveying distilleries on the basis
q forty-e'ght hour fernenting period, for
sweet mash, 10 which attention was called in
my last annual report, has been fully carried
out, and as results are highly satisfactory and
advantageous TO the Government.
AS general rule those engaged in the bnsi-
ness OF distilling seem disposed to obey the law
The experience OF the past year has served TO
strengthen the Commissioners previous opinion.
as to the impOlicy of changing the law taxing
spirits, and induces him to rel sat the recon-
mendatioD in his last annual report that the
rate of tax and the manner of its collection be
left as they are now provided for.
The receipts from this source for 1870 are
-, 81 ,51.1S. already within four and a half
millions of his estimate, .'aiter the present law
shall nave been brought into complete e1ecu.
ton with such amendments a. time ard expe-
rieDce may demonstrate &c he necessary to r
feet the system" Anticipation is almost real
lied without time: and experience seems 10
declare 1t TO be unwise and nexpedient to
tHdHEc INC law III any essential feature.
TOBACCO.
The receipts from tobacco continue to h.
highly satisfactory. The receipts for the las,
fiscal year, from this source, are. S3I. 80 7n7 -
For tie preceding year they we're. % ,I30,,uI -
Showing an increase or...... ~ ,92O $50 ,
This increase Of nearly So 900, 900 has not been
spa>modic, but is regular monthly increase
averaging over S6Oo,00 per month. it IL TO be
Observed, also, that the late crop OF tobacco was
an inferior one, owing TO general drought i'm
many OF the tobacco growing districts
Tie present law taxing tobacco imposes two
rates OF tax on all manufactured tobacco-onc
OF 10 cents and the other Of 50 cents per pound.
II seems 10 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 1t is found that what was to have
been but occasional and only exceptional has
come to be too nearly the general and prevail
ing rate on all tobacco manufactured and sold
as smoking tobacco, while much that is intended
and psed tor chewing is sold also under the les
ser rate.
There is but one remedy for the frauds per-
perated under this head, and that il to make
the tax on all descriptions OF tobacco uniform.
Less of inequality would then exist under a tax
OF " cents per pound than under the present
rates.
There seems TO be no good reason why there
should be two different rates Of taxation On ar
ticles OF equal price and vaine, simply because
one is used for smoking and the other for chew
larger tax upon smoking tobacco and the lesser
upon chewing?
With uniform tax of 50 cents per pound on
all manufactured tobacco, the revenue can be
collected with much. greater facility than at
present. Manufacturers would be At liberty to
adopt any modes OF manipulating the raw ma
teriaI, or any process OF manufacturing it they
deemed fit, without being questioned by the
government. There would be less inequality In
the practical operations or the tax on all classes
OF consumers, while the receipts of the Treas
ury would be increased, taking the last fscal
yesr as the basis, by at least 81 100000.
The honest and larger portion OF the tobacco
trade are generally in favor of uniform rate
OF tax On all descriptions and grades OF man
Uiectured tobacco, and while q portion OF the
trade favor tax Of l6 cents, large majority
are Indifferent as TO the rate, whether rs or 30
cents per pound, provided the tax is uniform.
Is thoroughly collected, and the manufacturer
let Tree to manipulate his product as he pleases
EXPORT BONDED WAREHOUSES.
To correct evils in the bonded warehouse sys-
TEN, it is recommended that the law be 60
amended ss to allow no goods entered for ex-
port in bonded warehouses to be withdrawn
theretfom for consumption. upon payment of
tar, until twelve months from the time they
were SO bonded.
t ACT OF JULY II. 1870.
The attention of Congress is called to certain
defects, antiquities, and contradictions, which,
in the hurry of legislation incident to the
closing labors OF q session, appear in the act or
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