The Manitowoc tribune. [volume] (Manitowoc, Wis.) 1866-1878, 1872-12-12


ending June 80, 1872, was {, 421.
Il would recommend that sections IS and % be
thirds. The act Of March q is aut6orized T their
use to accommodate brewers west of the Rocky
Mountains, who are compelled to send their pro-
ducts from the breweries to the consumer retail
cr 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, 1872, 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 80, 1868, amended April TO- 1862 re-
atng to the special taxes for selling spirituous and
matt 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
the exemption from special tax as wholesale deal.
efs, 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 SO 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
The total receipts from tobacco for the fiscal
year ending June 3d. 1874 were S3a, 1856 no, show
Ing an increase over the previous year of S157 1858
to judge, the law providing for uniform rate of
| tax on all manufactured tobacco, whether chew
ing or smoking, is operating very satisfactorily
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 raw or leaf to-
bacco, for consumption without its being subject
Cd to any process of manufacture collections from
pound (Which is reduction of more than six cents
pound from the Average rate for the last two ifs
cal years. will reach nearly, If not quite, the
| realized for either Of the same years
The Commissioner has seen nothing so far
which leads him to dstrust the practicability and
the complete success of the provisions made by
the act OF June 6, 1872 for facilitating the expor-
| tatlon OF tobacco to foreign countries
Under the present law the credit system is en-
urely dispensed with, and no special privileges are
given for making monopoly of trade in manu-
factured tobacco: All tobacco is required to have
| proper stamps affixed, indicating the payment of
the tax before it is removed from the place where
actually bonded for export to foreign county be
| Iore leaving the mandatory. This SYSTEM it is
snee viii gTeady widen I'D the field for
any district in the country, the manufacturer fill
ing his bonds and completing his shipping
| papers Id his own district. 1t provides, also
for the payment of the tax on said tobacco
| by any person who desires to export, giving him
privilege which was not allowed under the Prev.
Gus law. Persons having in their possession tax
paid tobacco, however badly damaged and unsala-
Die even to such degree to render it worthless
Tor sale or consumption, can, by exporting the
same always realize therefrom an amount equal to
the tax.
THE act of June, 1872, required the reduction
OF the internal revenue districts in the United
S.at est to not exceeding eighty in number by unit
ducton of the minor officers in the service to as
small number as would be consistent with their
nmted duties To avoid a much greater loss by
the untimey disturbance that could possibly be
compensated by the consequent reduced expendi-
finally determined upon. The interim was used in
pushing to rapid close the collection of the bal
the delay.
THE act of June reduced the duties of Asses
sors and Assistant Assessors to have but
three things which could not be done with equal
proprIety by the Collectors and their Deputies the
and eKpensiye for aba1 eoth
well do. The three duties referred to are the as.
sessment OF the deficiency taxes distillers, an
une&ceptlonal lax, only occasionally due, and the
data for assessing which is always at hand from
daily reports in this office Second, the special OF
license taxes, which are collected, as a general
rule but once Gin May) each year The third and only
remaining duty with which the Collectors might
bankers This tax is payable but twice. darne
each year, and Is the sole remaining tax on corpo
ratons
"Inasmuch the plan of reduction under tn,
act OF June g. only provides absolutely for the
REDUCTION Of some two-thirds of the prinoipa
of the assistants, over 800, discretionary
It seemed to, be the better plan to ask
congress to make the larger reduction and make
| that absolute 1t is not an easy matter to pat ou
OF commission a thousand or more of officers
Experience has demonstrated that nothing short OF
! unequ1yocal, memorable law, can surely do it.
Discretion admits of doubt and suggests delay, in
| view of the great confusion and loss of revenue
anticipated by general disturbance of the collect
ing officers. The simplicity and security of sys.
tenn which shall have but one class of officers and
| these all under bonds; the fact that nothing is
left for the assessing class to do that cannot be
| done either by the Collectors this office, and
that ing of from 81 100000 to $2,OOO,OOO per
annum OF expense in salaries, etc, greater than
would be effected under the act of June last, can
safely be anticipated. 1 have had prepared the
outlines of law which will give effect to the
| above idea. This will be presented to the proper
committees of the House of Representatives and
mber prorimo. If it is the Judgment of Con
gress that this plan is preferable to that contem-
plated by the act of June ask their early adoption
of its provisions that it may be put in operation
completely by the Both of June, 1873"