, 1874-11-23
INTERNAL REVENUE.

gross.
INTERNAL REVENUE!
ANNUAL nEpoRT or TIE COMMISSIONER
Tho Hon. T. ". Douglass, Commissioner Of In
ternal Revenue, haa submitted his aDaua! report
to tho soorotary OF the Treasury. Tie following
interesting extracts are made from the report:
RECEIPTS.
Tho aggregate receipts from all .ources, o1olu.
eiva Of the duty unon tho capital, circulation,
md deposits of National Danke aud tho collcc-
lions made By contract under tho act Of May 8,
1879. for the fscnl year ondod June 80. 1874,
woro $102 GA, 746.oS, exceeding tho estimatea Of
tho Commissioner by S2,Gi4, 74G99. This
amount includes suma refunded aud
allowed ~ drawbacks. Two hundred aud thir-
teen Thousand two hundred and twenty-five dol
lars and thirty-four ceutB Of these collections
have been covered into tho Treasury and appear
in tho statistical tables Of tho rext annual re-
port. Tho Commissioner estimates tho receipts
for tue curront facal year, under the present
law, at $107, ,000. 900. A comparative table show
ing the receipts from the Hoyoral SOURCES relating
to distilled spirits for The fiscal year, ended June
so, 1873 aud 1874, shows net aggregate decrease
for tho year 1874 Of 81 655, ,2S1.93. This state
meut shows that while thoro was worry consid-
crablo iuctcaao in the Tax On Bpiritn Withdrawn
from bond and on export spirit stamps, tboro
was quite q large falling OF In tho receipts from
brandy, the special taxes OF daalera aud recti-
acrs, etamps, other than tax-pa!d stanps, aud
certain sources repealed by act OF juno G, 1870.
The dec1easa in the tax on brandy is owing III a
great part to thu partial failure Of the fruit crop
IN Ao73. = 4 glance At tho receipts from this
source for the last fonr yenrs exhibits the 1nc-
tuntton to which this species Of tar fs subject.
Ihus, in 1870 the returns on brandy wero
in 1878. *2l4 G46 IN is7d. s536, ,Gsi. Tle annuni
product varies with tho annual yield Of fruit
from Which 1t is distilled.
SPECIAL TAXES.
Tho apparent loss in tho special taxes Of deal
ctB aud rectiterh IL due to the fact that since the
adoption Of tile system OF paying special taxes
by stamps, theso taxes hnyo been collected IT.
tlo earlier each succeeding year: Formerly a
largo part Of theso taxes was returned In July
they became due, Now tho time Of payment Is to
large extent anticipated, Al tho following tablo
WILL show;
tbs receipts from special tsxcs now on tho
tax jst we're 9l44, ,573, about tile avorago Of tho
leceipta TOR three or four months previous. III
April 1874, to ia, iay,oao. Thus s4a2, ,0ie more a
woro returned III April, 1878, aud 81 9W, ACT moro
Ia April, 1874, and collections which wcro
FORMERLY made In tue first quarter Of tho fiscal
year arc now returned In the last auartot Of tho
year immediately proceeding it. This being tho
case, more correct method probably Of ascor-
tstninG tho tncreaBe or decrease OF the re-
ceipss from special taxes would be by a
comparison by opocial tax years. Such
H., comparison @ 1a Of tho receipts from seot,
tax for tho yoars ended April so, 1873 and 1874,
ehows that instead Of .hore being deereasc OF
$o64, 1S7, as appears from Il comparison by fiscal
years in the sbovo table, there WAS an actu.l lu-
What L hero sa1.l concerning the special taxos
OF rectiders and dealers Ii aldo applicable 10 oil
other special taxes TIE aggregate amount Of
the ye.r 1874, was s1,o72, ,ssa mora
special tax vonr. The aot Of Juno 6, 1S72, 90 fae
as Il relates to spirits. did not 60 into operation
until aug. !. 1871. During ono entiro month Of
tue fiscal year 1873, thu value Of warehouse
Eestlslors' resI and desors' sta'nps Sas %
present value under tho above named act. This
accounts wholly or in part for tho decreAsa in
IeVonue from thta sourca. Certain spirit tAxea
were repealed Aug. !, 1879. some Of which, a.
sesaed a. thns time were not coleotod prior to
those aources was % ,050 1eBs In 1874 than in
1878. The production OF spirits during the fiscal
year ended Juno 80, 1874, was as follows:: Total
prodctton, from other materials than fruit,
Gu, ,8o59o4 gallons. Total production from fruit,
7G6,698. Aggregate production fTom oil aourceB,
G9b!2 o8A During the last fiscal year 1850 fruit
dtst1llor1ob Woso registered aud ,84l operated,
and 200 dlatillerios other than fruit woro regis
tered aud 665 operated. 4 Astasonont showing tho
eratlon at tho beginning Of each mouth during
tho fiscal year ended juno 80, 1874. shows III i,'-
creased activity 10 al operations relating to
bonded distilled spirits. 1t appears that tho
pared With that during tie year 1873 IL relatively
greater than the quantity withdrawn tor ail pur-
poses during tho year 1874, az compared will the
quantity Withdrawn for al purposes during the
year 1S?3 leaving balauce Of IT, 81, 200 gallons
i, warehouse on june 80, 1874. which il aooo.
1873. tho quantity in warehouse At TINT time
being 12,017, ,4G2 gallous. During tho first
quarter OF the present yoar tho demand
ior distilled spirits has boon ao!iye, aud the
~ Mt OF tho tax Las oxcoedod tho !Quall-
tty du.> .ted, so tint tho bnlu,lce remaining In
tho watelonho 6npt. 80, 1874. las been reduced
to 2,637,098 gallons, decraasp OF 8, ,2aO, Gl3
Ing In tlo warehouse Juuo 80 ls74. Tho good
prlcoa obtaluoa for spirits In tho homo markot
has had tho effect Of Diminishing tho exports'
tlons during the aanlo portod, 10 that wAoTons
tho quantity removed from warehouse Tor export
snaun md accounted for juno 80, ,,,t 1874 as a.
uuacconuted Tor Sept. SO, 1874. WAS 1,O47:-
~ gallons, - doereaso ct l.u97 g%l- "
1874. Tue receipts from ali SOURCES relating to
fosmented liquor during tho fiscal year ail!lcd
June 80. 1874, wore s0.364 ,67o.7a. Tie u,mber
OF persons ongaged in tho manufacture Ut
liquors during tho tincal yoar ondod Juno 80,
1B74, was 2,6aA. distributed as follows: Ala
hama, 4; Arizona. 7; California. l95; Colo
rado, 20; Connecticut, IS; Dakota, 3; .Dola-
ware, U !; District OF Columbia, 10; doorais, q;
ltaho. 10; Illinois, ITS; Indiana, o. Iowa, 100;
os, hlasaaehusetts, 40; Michigan. 6s; hliu,is-
aota, 109 MISSOURI, D7; Montaaa, IS Nob,aska,
8; Nevada, 81; Now Hampshire, q; Nov
Jersey, d Now Mexico, 2; New York, $40 !
Ohio, 223 Oregon. 20; Pennsylvania. $40 /
nhodo Island, 9 !, South CarulInA, Ii Tannousoe,
z; Iexas, III Utah, az; y!rsluia. u; Washing