The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1870-11-28

Territory and the Distr1ct OF Columbia might pay
its own quota, IL notice OF the intention there
Sefoe nGSd sSs second GssGay Fs6uag next
thereafter. Under this provision Of law all
States and Territories and the District OF Columbia
formally assumed the payment of the tax, except
Delaware, the Territory of Colorado and the Il in
surrectonary States. Provisions were arranged for
making the collections In Delaware and Colorado by
internal revenue officers, and in the II insurrection
sry States by the appointment OF United States
Direct Tax Commissioners, under an act OF Con-
gress approved June I, 1862. BY act Of Congress
August 3, 1851 were suspended until April l, 1865,
except so far as related to the collection on the
OF June 80, 1864, 1t was further suspended
until additional Legislation by Congress was had.
The following States and Territories appear to have
satisfied their quotas in full:-Maine New Hamp-
shire. Vermont, Massachusetts, Rhode Island, Con
West Virginia, Ohio, Kentucky, Indiana, Illinois,
Missouri. Michigan, Iowa, Minnesota, Nevada, Ne
Columbia. Against New York, Wisconsin, Kansas,
California, Delaware, Colorado and Washington
Territories there are balances unsatisaed OF about
Sl,512,0O0 Oregon and Utah have paid no part OF
" United led States Direct Commissioners were ap-
pointed in each OF the tnsurrectionary States VINO
entered upon their duties and completed che assess
ment rolls In several of the States and collected
portion Of the taxes In each, except in Alabama,
where no part Of the quota was ever collected. In
Virginia, South Carolina, Florida, Arkansas, and
Tennessee, lands were sold for the non.payment
of taxes charged against them, some OF which
were bid in at the tax sales by the Tax Com
missioners, and, never having been redeemed, are
still owned by the United States. They
approximately valued at 5000 The sales
OF lands for non-payment OF the direct
taxes in the eleven States were suspended by order
Of the Secretary OF the Treasury in May, 1865. The
collection of the tax in said States was suspended in
August, 1866, and by several acts OF Congress sus
pended until January 1, 1869, since which date no
action has been had by Congress or by the EXecu-
in any of the said eleven States 1t may be deemed
important that Congress should make provision for
the nal disposition, at an early day, OF all the lands
the United States under the direct tax laws, and
also that in the adjustment OF the uncollected
portion Of the direct taxes in the late in
surrectionary States a different system from that
provided in the act Of June 7, 1862, should be de-
ysed. For the fiscal year ending June 30 1870, 4I2
cases were compromised and settled by the authority
OF law. The total amount received by compromise
it appears that 6743 suits have been commenced of
which 4131 were pending July |, 1870 The United
States have recovered by suits IN persongt
court. The amount collected as proceeds OF for
feiture is 1925,
year seized for violations Of law property valued
at Ss,s96 81 so, distributed as follows Distilled
mented liquors, 1851, $50 barrels worth 96i72s
snuff, 9.4l4,250 pounds, worth s5,662'2l tobacco,
11,Os1 ,91 pounds, worth S284O7l'lS cigars, 4OlO-
Seizures About the seizure and disposition of
property for violation of Revenue laws Mr. Delano
suggests that the act of July b. 1885, be so amended
as to make provisions applicable ID property for
feted under any OF the Internal Revenue laws. The
eXtended rom $500 to $500, and the expenses OF
Sc zure and custody should be provided for as well
| as those of appraisement and sale. AS tn
law now stands, the section Is nearly useless. IL Is
the common testimony Of Officers that the effect OF
this summary disposition Of small quantities of for
feited property Is beneficial in promoting compliance
with the law and, indeed that it is the only effec-
tive mode OF dealing with such small values. II sold
in this way in the courts the whole value would be
absorbed in cotts During the last four years nearly
$50 eco worth OF property has been sold in small lois
at an average expense of 32 per cent OF the gross
proceeds. Had this amount been forfeited in court
| the avails to the United States would have been
| much less, If anything.
| Mr. Delano continues: The Commissioner presents
n table showing the amount which it is estimated
will be annually realized from all sources OF internal
| revenue, except stamps, after the aet or July IA
1870, ST. all have gone into full operation, from May
| 81, 1s71-the total amount is Slll,41S, ,000 EST
mating additional receipts from stamps at Sl5 000,-
Geo. there VIII be total of Si26,4l3 600. The table
| is arranged according to the revenue value
of the States respectively; the total OF this est-
mate may be increased yearly in proportion to the
| increase of population, business and wealth, bu
| probably not to exceed per cent On the basis o
| this estimate the five most important StateS-NeW
York, Ohio, Illinois. Pennsylvania, and Kentucky
will contribute $40 GOO SO per cent OF the
| tire receipts exclusive of stamps. These being
largely agricultural States their products are to b'
the source the larger part of the Excise Tax unde
| the law of July last
| COMPARATIVE STATEMENT OF THE SEVERAL GENERAL
| SOURCES OF REVENUE, FROM sEPT. l, 1869, TO FEB
rs, 1869 Q3 MoNTHs).
Spirits. S4loISoo45 81
Tobacco. 293zI,eIoN Y
| Fermented Liquors. ors...........'...''... Sof54l6S >