The New York herald., 1873-11-21
DIRECT TAXATION.
Report OF the Commissioner OF Internal
Revenue.


Revenue.
| WASHINGTON, Nov. 20, 1873.
The report OF the Commissioner OF In ternal Rev.
enue shows the aggregated receipts from all
| sources for the year ending with June last ex-
elusive OF the direct tax upon lands ana the duty
] upon the capital, circulation and deposits OF ma
tionaI banks, were sl14.o7545o. The amount in
| Guides sums refunded and allowed on drawbacks,
| the total amount on drawbacks was 2,346 on
spirits, tobacco and general merchandise. There
were refunded for taxes Illegally assessed and
| collected S61s,667
THE SPIRIT TAX.
The receipts from the several sources relating
to distilled spirits for the year 1872 $40
for 1873 $52,O99,37l. The increase In the receipts
from the gallon tax on distilled spirits
was $10,0l3,278, and from the special
tax OF rectifers and dealers in liquor
$l,094 264, making total increase from these
sources OF over s11,OO0o00. The tax on distilled
spirits was raised from so to 10 cents per gallon
! August l, 1872 To this fact is due the large in
crease in receipts from this source. The large in
crease in receipts from special taxes is doubtless
| owing IN great part to an earlier and more thor
ough collection OF special taxes since the ntroduc
| tion OF the present system OF paying them by
| stamps. part OF the $11, 0.0o0 increase was
however offset by the loss OF nearly $500 600 dur
ing the last year by the reduction of the value Of
! stamps for spirits other than tax-paid stamps,
from rs cents to 10 cents each, under the act OF
June g. 1872, and by the further loss OF little
$S000 900 by repeal, under the same act of certain
taxes relating to to ssp spirits mt leaving balance Of
| all sources relating to spirits.
| TIE SPIRIT CROP.
The production OF spirits during the fiscal year
| ended June 3O 1873, was in taxable gallons -
Total production from materials other than fruit,
i W 0pQl pllppo
1 WAREHOUSE WITHDRAWALS.
The tax collected on spirits withdrawn from
s32 457, 235; the tax collected spirits withdrawn
! from warehouse during the fiscal year 1873 was
port d1rinr the fiscal " year 1873 was II
the tax had been collected on spirits with
for during tn the ssa 1879
have @ Sssn'' been increased si'e5Lon thus thus swell swell
from bond for the fiscal year 1878 to s42, 75s, ,ss2
| comparative statement, therefore, OF the receipts
on account OF all spirits Withdrawn from bond for
the two years, under like circumstances would
show increase OF $10 296 1885, over 81 per cent
In the receipts OF the fiscal year 1873 over those
| 1872, authorizing the withdrawal OF spirits from
distllery warehouses for export without payment
| Of the tax has been in operation since August l,
| 1872, under regulations from this office approved
| by the Secretary OF the Treasury.
| year ended June 80, 1S73 was 1851. The tax re-
ce1ved on iermented liquors 81 per barrel for the
years 1872 and 1878 was s0099 900 and SS9lo,s23
| spectivey.
| THE TOBACCO TAX.
The total receipts from tobacco for the fiscal
year ended June 80, 1873 were $34, 1856, 1903. Com
| pared with the total receipts for the fiscal year
ended June 80. 1872, there was a decrease OF col
| lections on manufactured tobacco OF all descrip-
tions OF $1.l72,9l7. There was an increase in the
| total receipts from the manufacture and sale OF
| tobacco, snuff and cigars in all their forms, over
the receipts from the same sources for the preced-
ing fiscal year OF s65o,132, The actual product OF
the year, SO far as such products have been re-
/ tnd W IN
increase over the annual production reported for
the preceding fiscal year OF 9,1S0 079 pounds. The
number OF cigars, cheroots, &C., on which taxes
| were collected during the fiscal year ended June
80, 1873 was 1907, 1884, GAG, showing over
the number reported for the preceding fiscal year
| Of 279,32s, ,674.
Apprehensions were entertained by parties ia
! voring the continuance of the former system of eX
| port bonded warehouses that there would
| be large falling OF in the quantity OF mannfac-
tured tobacco shipped to foreign countries under
have not been verified by actual results, which
| show that, Notwithstanding some considerable time
famlliarize shippers with all the details Of the law
| and the regulations under which such shipments
are now made, instead OF there being any falling
544,o64 pounds OF exported tobacco during
the last fiscal year The consolidation o.
ent classes Of chewing tobacco has seemed
TO realize in practice all the friends OF this
ness seems to have expert anced any inconvenience
or suffered any diminution In the amount Of bust
IL
| quence or such uniform tax Not only has there
been large increase generally in production and
this increased business has been done with rea-
sonable amount OF profit to the manufacturer.
The law in It's present operation is thought to
have become better understood. There has been
a more general acquiescence in these requirements
! during the last fiscal year than ever before.
There have been fewer violations Of law and
regulations, lever seizures and fewer prosecutions
reported. The decrease oil receipts from banks
/
Legislation approved June q, 1872. The class en-
titled articles and ocSnpations formerly IaSea
income and gas.
The aggregate receipts Tor the last fiscal year ex.
ceeded the Commissioners estimate by S4015 400 0s.
rent fiscal year will be sIooooOoOo: This estimate
win, OF course, be affected somewhat by the con-
tinnance or otherwise Of the present anan.
any material loss viii ensue from the
| amounts of taxes received from the personal con-
sumption of spirits or tobacco should the financial
| trouble continue, but a loss would undoubtedly be
felt in the amounts OF spirits used chemically and
in the mechanical arts. The plan adopted in lieu
Offices OF assessors and assistant assessors-reduced
the expenses s1o62,s27 lower than the estimated
! reduction under the eighty-district plan, and
| $1,000, 900 lower than the appropriation for 1875
under the old system. The estimates for the fiscal
\ year 1875 show, iurther reduction of $9,45s, or
$lo6s4 ass less than the appropriation for the fiscal
year 1s73 and 81 072 2s5 less than the estimate for
| 1874, Daseu on the elgnty ulStr1Ct plan
| IL was thought at first an additional
clerical force would be needed In this Office
in view OF the increased labor under the act OF
/ December "a, 1872; but diligence and an enthus-
astic application TO their duties the part OF
! the existing clerical forces have obviated such
supposed necessity. For a considerable part OF the
past summer number Of the clerks were employed
several hours each day after the regular bus-
ness hour In executing and adjusting the new
| system This gratuItous labor was cheerfully per-
formed, and is deserving OF special commendatlon.
/ CHANGES SUGGESTED.
mi yufV n
mends that the collectors salaries be fixed at
amounts ranging from So 500 to $4,000 ana the
supervisors salaries at $4,000 per annum. The
! Commissioner says, in conclusion IL would repeat
the suggestion contained In my report OF November
IL 1871 that section "a OF the act OF July 20 1865
| should be amended by making the minimum pen.
] atty smaller, such penalty being now fine OF not
less than ST. 900 with not less than six months i'm
| prsonment. The undue severity Of this punish
ment would seem to be obvious as applied to the