Iowa voter. [volume] (Knoxville, Iowa) 1867-1874, 1870-12-15
Internal Revenue Report.

Internal Revenue Report.
The following comprises the most i'm.
portant features of the annual report OF
Commissioner Delano:
The estimate submitted in my annual
report for 1859 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,OO0,O00, and the aggregate receipts
under the then existing laws are shown TO
be &185, 235, S67. 81, an excess of $1O,235,-
367.97, beyond the estimate. The aggre-
gate includes the sums refunded for taxes
illegally assessed and collected, amounting
to 1896, S09.S1, as well as the amount OF
commissions of collectors. Drawba
have only been allowed on general mer-
chandise, under section III, act Of June
80, 1864, limited by the act of March 81,
1868, to ale and patent medicines, amount
ing to $5,S3S55. The amount allowed for
the same for 1869 was $377, Alb. The
drawback on rum and alcohol is not con-
sidered in this bureau. The total receipts
for the fiscal year 1870 are $185, 2359T.
The total receipts for the fiscal year 1869
$3.50, 039, 344 29-showinga net gain of $780,
1876, 52S.6S.
Comparative statements of the sources
Of revenue: Spirits, increase, s1o,5oo, 49,,
A; tobacco, $500 0O031; fermented
liquors, S219,247,3e; banks and bankers,
81 1884, 19461; gross receipts, 1888, o01. II /;
sales, $3.50, 555.S4; special taxes not else
where enumerated, $S19,505.59; income,
including salaries, $2,9S4, O17.SS; legacies,
$427, 74592; SUGGESTIONS, 1928, 4S635; ar
ticles in schedule A, $24,5S1 36; passports,
decrease, $6,697 gas, increase, $197, 411.55
sources not elsewhere enumerated, de-
crease, $3.50, S73.6S; penalties, $49,1S407
adhesive stamps, increase, 1928 ,33S.05
total increase, $25,S09,278.43; decrease,
$612, 1896.
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 30, 1870, aggregating the
sum of $25, 100, 523.63, and averaging for
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 dstilleries, other than
fruit, registered during the last fiscal year,
is 710 number of fruit distillers regis
tered, 2,120: total, 1880. 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, 759,377 gallons from molasses a.,
9O3 gallons; from fruit, 1921 gallons.
toll 1oil vrc ,tr,t no
551 gallons 1t will be seen that if the dis
tilleries, other than fruit, were operated
to the full extent of their capacity for
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 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 dstil-
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 total production in taxable gal
Ions, from material other than fruit, of H.
337, 1899; from fruit, 938,254; and from
fruit not vet returned, but estimated at
$50, 900; total yearly production, ~, 425 ,253.
This quantity of spirits in bond, July /,
1869, was 16, 1856, 1866 gallons The quantity
remaining in bond June 80, 1870, was H.
682, 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 q special communication to Congress
hereafter.
Notwithstanding the favorable exhibit
in the receipts from tobacco, the Commits
sioner directs attention particularly to
some defects in the provisions and opera
tons of the law taxing tobacco. The
present law imposes two rates Of tax on
all manufactured tobacco, one of 16 cents
and the other of 32 cents per pound. 1t
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 and
used for chewing is sold also under the
lesser rate. The Commissioner is satisfied
that TIA Is bit bit tf1c remedy for the frauds
perpetrated under this head, and that is to
make the tax on all descriptions Of tobacco
uniform. Less of inequality would then
exist under tax of 80 cents. per pound
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, in the hurry Of legislation incident
to the closing labors of q session, appear in
the act of July IA, 1870. In some instances
also where the language is clear the legal
effect is held to be entirely different from
what Is understood to have been designed
by Congress. 1t is believed to have been
the intention to retain all the taxes i'm
posed upon sales of distilled spirits, wines
and malt liquors, by the act of July 20,
1868, and acts amendatory thereof Section
2 of the act Of July Ia, 1870, nevertheless
repeats the tax upon sales of malt liquors.
1t was evidently the purpose Of Section
to empower collectors to remit at any time
nr;or IN AuUuet 1870 all npnaltiea for ia.