New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1873-11-21
INTERNAL REVENUE.
COMMISSIONER nnIraLAsS,s REPORT.

WAN ESTIMATED AT 800, 900. 0O0-RECoMMEND
TIoNs BY THE COMMISSIONER.
WASHINGTON. Nov. 20.-The Report of the
of Internal Revenue shows that the aggre-
gated receipts all sources for the year ending with
rnpe last exclusive II the direct tax upon lands aud
tho duty npon the capital circulation and deposits OF
national banks were sl14C75456. This amount includes
spms refunded and allowed on drawbacks. The total
amount ON drawbacks was s5234G Spirits tobacco,
! and general merchandise. There was refunded for
| taxes Illegally assessed and collected, s6ls667.
DISTILLED SPIRITS, wINR AND TERMRSrED LIQUORS
The receipts from the several relating to dis
titled spirits for the year 1872 s9f755l6 for 1878,
So SI The increase the receipts from the gallon
tax on distilled spirits $0.013276, and from the
special tax rectiflers andeaers liquor 81 O9l 2,
making total increase from these sources OF over
Sill 100000 The tax distilled spirits raised from
90 to 70 cents per gallon. Aug 1872 TO this fact Is due
the large increase IN receipts from this The
large increase in receipts from special taxes is doubtless
owing in great part TO an earlier and more thorough
collection of special taxes since the Introduction
of the present system OF paying them by stamps. A
part Of this 100000 increase was, however, Offset by
tie loss OF nearly 100000 during the last year. by the
reduction OF the value OF stamps for Spirits other than
taxpad stamps from IS cents to 10 cents each under
the act of June g. 1872 and by the further loss Of little
over $OOOOOo by repeal under the act, of certain
taxes relating to spirits, leaving balance OF little
than S2500000 increase in receipts from all
relating spirits The production of spirits during the
fiscal year ended June 80, 1873 IN taxable gallons
Total promotion from materials other than fruit
Sos 23656; total production from fruit 91iS00. Total
S7l151,S67
Tue tax collected on spirits withdrawn from ware
house during the fiscal year 1872 $32,i57235 The
TAX collected on spirits withdrawn from warehouse
during the fiscal year 1873 sH,10292l. The tax on
spirits withdrawn for export during the fiscal year 1873
was On. II the tax had been collected on spirits
Withdrawn for export during the fiscal year 1873.
the during the fiscal year 1871 the receipts for the
fiscal year 1873 would have been increased s,6jlOi,
thus swelling the receipts from spirits withdrawn from
bond for the fiscal year 1873 to s275S9G2. compare
tive statement therefore OF the receipts account OF
all spirits withdrawn from bond for the two years
under like circumstances, would show an increase OF
$40 per cent IL the receipts OF the fiscal
year 1873 those for the preceding fiscal year The
act OF June G. 1872 authorizing the withdrawal OF spirits
from dstlery warehouses for export without payment
OF the tax has been operation since Aug l. 1872 under
regulations Of this Office, approved by the Secretary OF
the Treasury.
The tax received on imitation wines during the year
ended juno So is53 1851 The tax received on for
mented liquors. 81 per barrel for the years 1872 and
1873, was Ss,OO9,s69 and ss9l0.a2s respectively.
TOBACCO
The total receipts from tobacco for the fiscal year
ended June so, 1873 s3i.SSG3O3 Compared with
the total receipts for the fiscal year ended June 3d. lS2
there vas decrease Of collections on manufactured
tobacco Of all descriptions of sl72917. There was an
increase the total receipts from the manufacture and
sale OF tobacco snuff and cigars in oil their forms, over
fine receipts from the same sources for the preceding
fiscal year Of S6532 One hundred and sixteen millions
four hundred and fifty thousand nine hundred and thirty
four pounds given as the actual prodnct OF te year.
so far as such products nave been reported, ana
shaving an increase over the annual production
reported for the preceding fiscal year OF sIoVC's
pounds. Tho number OF cigars, cDeroO.S' &C.
on
ended June 80 1873, was l5Ol3i646 showing an excess
of 97S32s674 Approximations were entertained by per
favoring the counuancetof the former system OF
export bonded warehouses that there would be large
falling of IN the quantity of manufactured tobacco
shipped 10 foreign countries under the present hYsie
actual results. which show that notwithstanding CON
sasraOo time cSnss FeSn na fa faE snip
P pISS with ali the details OF the law
made instead being any falling Of there was AN
actual increase Of some $4,000 pounds OF exported TO-
the d rent of tax different classes OF chewing
Of ms measTTe pTedsted Of good results No branch of
tue business to have experienced any ihcolVen-
fence or suffered any dminuon in the amount of bust
ness formerly done under graded tax In conse'
Quence OF such uniform tax: Not only mas
and sale of manufactured tobacco but Is believed this
increased business has been done with reasonable
amount Of profit TO the manufacturers The law lts
present operation thought to act equally and impair
TALLY. Its requirements nave become better under
stood There has been more general acquiescenee In
requirements during the last fiscal year than ever
before. There have been fewer violations of law and
regulations fower seizures, and fewer prosecutions re-
ported
MISCELLANEOUS FIGURES AND SUGGESTIONS.
The decrease from banks and bankers and adhesive
stamps sdue 20 the legislation approved June G. 1872
The class entitled ARTICLES and Occupations" formerly
taxed but now exempt. includes certain taxes on old
lists repealed prior TO June c. 1872 with the tax on in
come and gas The aggregate receipts for the last fiscal
wear exceeded the commissioners estimate By si075,
1 o. II estimated that the total receipts for the eur
rent fiscal year will be sOOOoOo This estimate will OF
course DO affected somewhat by the continuance
Har,assment 1t IL not thought that any
material loss will ensue from the amounts of taxes re-
tobacco should the financial trouble continue but loss
would undoubtedly be felt In the amounts Of spirits
adopted in lieu OF the 30 district plan TO wit: Abolish
ing the offices of assessors and assistant asSessors re-
reduction under the 50 district plan and s06oOO lower
than the Appropriation for 1873 under the OLD system
ducton Of s945s or eOGs,i5s less than the! appro-
sSSa an f the .a a nss1 for @ based on the esG
district plan IL was thought az first an additional eer
cal force would needed In this office, In view OF the
increased labor under the act Of Dec a. 1872 but dill
gence and an enthusiastic Application 70 ther rev
Obyated such supposed necessity. For considerable
part Of the past Summer, number or the CLERKS were
oas bonrs in executing and adjusting the new system
This gratnitous labor was cheeruy performed ana Is
Tie Commissioner recommends that the Collectors
salaries fixed at amounts ranging from 1880 10 5000,
and toe Supervisors salaries at $1,000 per anDun
COMMISSIONER DOUGLASS RECOMMENDATIONS.
The Commissioner says, in conclusion;
would repeat the suggestion contained In my report
Of Nov al 1871 that Section ~ OF tne Act OF July ~ Ses
should be amended by making the minimum penalty
smaller such penalty being now ne or not less IMAM
s. OOO with not less than six months Imprisonment. Ine
undue OF this punishment would seem 10 De oo
applied TO the oienses OF carrying on t.e Dus
manufactures of sts, without having paid the special
tax in cases wherein intent to defraud exists the
omission arising from ignorance of the law, or from