, 1872-12-02

Iowa.. ,..-..-:..... .17t|South Carolina Q
KantnsIv Kansas; 4sTsa5s 4s!Fsansssse i i
Louisiana. ....-....... 16|Utah. 1G
Maine ................. ltpermont-
Massa Mas chusetts 5d washington Il
Michigan. West Virgnia. II
Minnesota. .114: Wisconsin
II would recommend that Sections IS and %
be so amended as to provide for packages known
as as thirds The act Of March 2, 1872, authorized
their use to accommodate brewers west Of the
Rocky Mountains, who are compelled to send
their products from tue bTewerles to the con
sumer or retailer on the backs OF mules, this
said package being specially adapted to such
been omitted in the act Of June 6, 1872, through
inadyertance, and they should be restored.
ssTho amendments made by the act Of June 6,
1874 to Section So Of the act Of July 80, 1868, as
amended April 10, 1869, relating to the special
taxes for selling spirituous and malt liquors and
wines were, it has appeared to me, intended sim-
ply to provide that, in addition to the former
classes of liquor dealers, there should be two
classos at lower special tax, authorized to sell
malt liquors only, leaving to the former ee
selling malt liquors, which they previously pos
sessed, also leaving unchanged the exemption
from special tax as wholesale dealers, extended
to brewers, who sold fermented liquors OF their
own production, at the brewery, in the original
packages. Nevertheless, that intention is notso
clearly expressed by ths language Of the section
as amended as is desirable in so important pro-
vision Of law. To prevent the injustice which
might be done by acting upon 3 mora technicaI
construction Of the language used as to
the several classes Of liquor dealers and malt
liquor dealers, issued, on the 30th Of septem-
ber last, instructionstoA AssessorB and Collectors,
in accordance with the above expressed view Of
the Intentions Of Congress, until could bring
the subject to the attention Of that body; and
also suspended the collection Of all assessments
1r1,iah 1,oIh fH that
ton. In view Of this, I would respectfully rec
ommend that the language of the Sec
ton be made more explicit. would
also recommend that retail dealers in
ties less than five gallons and that those selling
in quantities cf five gallons and upwards be re-
quired to pay the wholesale Dealers tax.
The total receipts from tobacco for the fiscal
year ending June so, 1879, wero $33, ,73G, Ito,
showing m increase oEer the previous year Of
as he is able to judge, the law pro-
yiding :. for . uniform rate OF
tax on ali manufactured tobacco, whether chew
ing or smoking, is operating very satisfactorily.
should examine into the modes of manufactur-
ing tobacco employed by any one, or for opening
or examining any package, to ascertain the char
acter Of it's contents. II tue package ia legal
one, aud las upon it proper revenue stamp,
denoting the payment Of the tax, with such ad-
law nrescrihes: no ofieer ia authorized to exam
inc t further.
Owing to the disturbing causes which hare
Affected the trade for some months past, it is
now too early to predict with entire certainty
what viii he tha actual resn]t of tha nresent
uniform tax on the amount Of revenue to be
collected. BE has reason to believe that, with
the additional safeguards provided by tho new
law against the sale Of manufactured tobacco in
fraud Of the revenue, aud with the taxes imposed
s to
anv process OF Manufacture. collections from
abound q pound (which is . reduction Of mora than six
cents = Mound from the average rate for the last
two fiscaI vears1 viii resch nenr1v. If not nnte
the sums realized for either Of tie same Years
0In making thia estinnto am
rciv;nn nnon making collections of
from mn % af,3 to 10 000 Inn ~ nonnds roore
of manufactured tobacco IN conaeauenco Of the
-. .r1';a,, ~ nct of I,1me 1a7o aa
placed upon the sale for consumption Of raw or
teaf tobacco. By the act Of June 6, 1872, the
h. t1,a oct ~ July 20 1868 vas aboliahed and
lie seyeral warehouses; established under said
art are t I,e discontinued after The expiration of
81 months from the passage OF the tirst-narned
act. As tie average Quantity Of TOBACCO
sea ennP Juno 80 as june So
1875 Teanect;ve]y' ayceeaed twenfy milions Of
nonr,ds Il was thoueht at the time of tho
nossaun of +ha Inv Tint siy months wou1d be
aa,nnfs lime for tha holders of tohacco then in
hond (which was considerablv less than eight
millions IF nounda. but incroased after the pas
saoe of tha act to the ouantity given above. rs
liz balance nee On On the 1st day OF Jnly), either to
withdraw the game for export. OF for sale and
consumption, upon the payment of the tax. The
reDorts Received from month to month. from the
COLLECTORS in charge Of bonded warehouses,
show that this quantity has been constantly
diminishing, so that no great hardship
viii be imposed upon tie owners Of
this tobacco BY requiring them to aff1
stamps and withdraw The comparatively
small quantity remaining in the warehouses at
the expiration Of the six months which tho law
allows for closing them. But this view of the
case is especially apparent when the fact is
taken into consideration that the owners Of this
tobacco have already had six months credit for
tie taxes due on ali of it, and on . considerable
portion q much longer time; and also the
further fact that these tobaccos, after
having been stamped. can at any
time be exported, and the oTuers
obtain drawback tor the amount of tax which
shall be shown to have been naid on thom.
1The act Of June 6. 1872. provides two modes
for the expectation Of manufactured tobacco to
foreign.countries First, directly from the man