Wyandot County Republican. [volume] (Upper Sandusky, Ohio) 1869-1903, 1872-12-05

1871 ,.,...,.............. T,115,g74
1871 ACKNOWLEDGEMENTS. s,oO9, 1863
The number OF persons engaged in the manufac-
ture of fermented liquors during the fiscal year
ending June 80, 1871 was s,421.
II would recommend that sections Is and p be
SO amended as to provide for packages known as
thirds. The act OF March 3 1872, authorized their
use TO accommodate brewers west of the Rocky
Mountains, who are compelled to send their pro
er on the backs of mules, this said package being
specially adapted to such mode of conveyance
Thirds appear to have been omitted in the act of
June 6, lsT2, through inadvertence, and they
should be restored"
The Commissioner is of opinion that the amend
ments made by the act of June 6, 1872, to Section
SO of July 30 1865, as amended April 10, 1869, re-
lating to the special taxes for selling spriuous and
malt liquors and wines were intended simply to
provide that, in addition to the former classes OF
liquor dealers there should be two classes, at
lower special tax, authorized TO sell malt liquors
only, leaving to the former classes of liquor deal
ers the privilege of selling malt liquors, which
they previously possessed; also leaving unchanged
the exemption from special tax as wholesale deal
ers, extended to brewers, who sold fermented
liquors of their own production, at the brewery,
in the original packages As that intention is not
so clearly expressed by the language of the sec
ton as amended as is desirable in important a
provision of law, the Commissioner recommends
that the language of the section be made
more explicit. He also recommends that retail
dealers in malt liquors be limited in their sales to
quantities less than five gallons, and that those
selling in quantities OF five gallons and upwards
be required to pay the wholesale dealers tax.
year ending June 80, 1872 were S3'T35, 10, show
ing increase the previous year of Sl5s 253.
The Commissioner says that, so far as he is able
to judge, the law providing for a uniform rate OF
tax on all manufactured tobacco, whether chew
ing or smoking is operating very satisfactorily
The Commissioner says he has reason to believe
that, with the additional safeguards provided by
the new law against the sale OF manufactured to-
baccO in fraud of the revenue, and with the taxes
imposed upon the sale at retail OF or leaf to-
bacco for consumption without its being subject
ed to any process of manufacture collections from
tobacco, under the uniform rate of twenty cents a
pound (Which is reduction OF more than six cents
pound from the average rate for the last two fs
cal years. will reach nearly If not quite, the sums
realized for either of the same years.
The Commissioner has seen nething fal
which leads him to distrust the practicabiity and
the complete success of the provisions made by
the act of June q, 1872 for facilitating the expor
tation of tobacco to foreign countries.
Under the present law the credit system is en-
tirey dispensed with, and no special privileges are
given for making monopoly Of trade in manu-
proper stamps affixed, indicating the payment o
the tax, before it is removed from the place wher,
it is made, except that which is intended for and
actually bonded for export to foreign country be
fore leaving the mandatory. This system, it il
believed, will greatly widen the field for exporta
ton, since it provides for direct shipments from
any district in the country the manufacturer fill
| ing his bonds and completing his shippin!
papers in his own district 1t provides, also
| by any person who desires to export giving hin
an allowance of drawback for the tax paid,
privilege which was not allowed under the prev
GUS law. Persons having in their possession ia y
| paid tobacco, however badly damaged and unsala
ble even to such degree as to render it WORTHLESS
| for sale or consumption, can, by exporting tn
same, always realize therefrom an amount equal t
the tax.
"The act of June, 1872, required the reductio
| of the internal revenue districts in the Unite
States to not exceeding eighty in number, by unit
ing two or more districts into one, and also the
duction of the minor officers in the service to q
small number as would be consistent with thei
limit fad dnff -NrA 1NoC h
| the untimely disturbance that could possibly b
| compensated by the consequent reduced expend
| ture, temporary delay was universally advised an
| finally determined upon. The interim was used i
pushing to rapid close the collection of the ba
ances. The result has justified the propriety
| the delay.
1.-The act OF June reduced the duties of Asses
| sors and Assistant Assessors to have BIT
| three things which could not be done with equ,
proprety by the Collectors and their Deputies th
two classes of officers remaining both numerou
| and expensive, for work that one class could 9
| well do. The three duties referred to are the a.
| sessment OF the deficiency taxes on distillers, a
unexceptional tax, only occasionally due, and th
| data for assessing which Is always at hand frol
daily reports in this office. Second, the special
rule, but once Gin May) each year The third and on
remaining duty with which the Collectors migl
not be entirely entrusted, is the tax on banks an
bankers. This tax is payable but twice durin
each year, and is the sole remaining tax on corpt
rations.
"Inasmuch as the plan of reduction under IL
/
reduction of some two-thirds of the princip
officers, 400 in all, and left the reductio
| of the assistants, over 1900, discretionar
it seemed to be the better plan to as
Congress to make the larger reduction and mai
that absolute. 1t is not an easy matter to put OIL
OF commission thousand or more of officer
Experience has demonstrated that nothing short
| unequivocal, memorable law, can surely do
| Discretion admits of doubt and suggests delay,
| view of the great confusion and loss of revenu
ANTICIPATED by general disturbance of the collec
ing officers. The simplicity and security of a sy
tenn which shall have but one class of officers, an
these all under bonds; the fact that nothing
| left for the assessing class to do that cannot
done either by the Collectors or this Office, an
that saving of from 81 ,O0GO00 to $20OO,00O p,
annum of expense III salaries, etc, greater tha
| would be effected under the act Of June last, ca
safely be anticipated. I have had prepared II
outlines of law which will give effect to IL
! above idea. This will be presented to the prop
committees of the House of Representatives ar
| the Senate Immediately upon their assemblage
| December p7o9imo. If it is the judgment of Co
gress that this plan is preferable to that conter
plated by the act of June, ask their early adOpiC
of its provisions, that it may be put in operatiC
completely by the 30th of June, 1S79.''