, 1875-11-12

MIssntkota. ..... ~: -" u, w,ou.sng. $685., H,.41
Ai'slasprt...... !G.'s:j
DlaTlttERtrs.
Tho number OF dstilcries registered during
slo year was s.i3G. aud the .rumbcr operated
i.Gas. or the humber operated G1G ucto grain
dlstilleEieH, rnolasses disti'locies. and 3o+5
fruit a:atl)Icrtea. Tho Comm;naloncr shys pull
lie attention has been often cal1o1 within tho
raat fow mouths 10 tic ostenaivo frauds COM
United 10 certain localities upon tho roycnue hy
disticrs aud rcctlte!s Of d:atiIlcd spirits. He
slEca mn account, first, Of tile checks guards. and
protoelloas agal.et frands established By Inv
recond. OF tue manner In which the whisky
fFauas, eo-called. latoy c1poncd, were rerpe-
ttated upon tl,s Govcsnment third. lilo
e1tent Of theae frau1a: foatth, tho checks fe-
equity established 10 prevent recIrreucn Of the
bis opinion. is neccAssry to insure 4 fuller col.
lection IN future OF tho taxes upon distilled
spsrits' .:.s-
'|"' PnoroeED HArroCAEps.
Tho Conlsnistioner tnys. with rogard to tho
additional legislation required TO enforco tha
bpueat collection Of tue ta1 ou dlnkilIed spirits
~ give it as my opinion that tho only 1aR neceH-
sary IL one that shall mako tho require
nlents AZ stringent and tho penalties for
deftaudsuG tho Government - aeyerc in tile caso
OF the rrcLliicr they 1lor aro in the case OF
tic distillcr. The rcciiGrr should be required
10 give bond III an arnouut equal to the tax
represented by al1 tho spirits he can possibly
rcc:!fs cach mouth The houso anI tract OF
land upon which tho establishment is locatcl
should llc forfeited to Tho United States in case
Of fratsd. Ho should not be allowed to handle
any spirits at lis rectifsIng house, except those
ln purchases for rectitica.ion mid uelia
under Ioctitlcr's stamps. Under tic present
system OF detecting. frauds, at leaAt
10 made and guilt fixed As the apparatus in q
tecnfYlng house capable OF refining tht iuan!ity
Of spirits upon which tho lax would amount to
&l00.0Co mouth uay tot be worth moro t1au
- +til! U,n $HAt %ILA
present law, which only fortoits tho apparatus
and Hpirits owned b.? hun at tha time Of snizuro.
reciitlcr may aid in defEaudnG tho doyatn-
neat Of s1U0.0o0. and forfeit only $4,000. uy
criminal punishment. hare also 10 suggest that
the law NOW III {otro in regard 10 tho 1etu1us
to bo made by rcctl!lera IL 80 indefinite that
scnc legislation is u elal 10 eafosee tho rcGa-
would 10 better II ,cct.tioss, dstiesa. and whole
salo ]iquor-aealoru, Nere required to male
trAuBcrints OF their booIlB monthly. Instead OF
this labor being performed By local oilcors. as Il
Ia at present. II would nlso rci.ego officials of
an immepso amount Ut labor, aud would accou,.
tho destruction Of books by paEtirs about to bc
detected Ia fraud. There would t!.cu ba gWorn
copy III this otico that would always Ia aIn,ssi.
bio evidence IN courts against guilty parties.
TIE TAX CAN BK COLLECTED.
nm firmly Of tie opinion that tho present
large Tax upon distilled splrlta caa be collected
with but email loBs. THIS opinion Is based upon
tho fact that eFory atoreleepor,. Gaugcr, sni
employe Ulo is connected with dis.'llery whero
fraud is pcrpcsra.cd becomes . psnsiouer upon
tho distlller. II, therefore. dlst.llcfs bo kept
under Blch strict surveillance that tue amount
Of money gaiuea BY fraud is not sufficient to pay
. large cospa OF oaicotB and worknen i1l neces-
sary colluslou with them to conaummate fraud,
they will, as a matter Of policy, bo honest.
Az IN Indication Of tho c1tcut OF the frauds
above descriued hayc tho honor to report
that documentary evidence la in possession Of
this oficc, which has warranted tho seizure VI
a disti!leriea and 81 rectlfyinG houses, and I'M
plcatod over 10 United blsses uaugors and stoFe-
kcopsrs. THIS oyidonce also shows the leBuo be-
tween July l, 18Th. and May !, 1878, OF fraudu~
lont spirits, by duplication. Of 10000 packages
BY sid Of falso gaugtng, to tho additlonhl amount
OF 1,0Q0D00 proof gallons. This, OF couTao. IL
but portion OF the fraud actually committed,
but in itself indicates thb loss Of lax 10 Doyorn-
mont III ten months Of au amount no. less than
$l.G50.00o.
FEAMENTED ItQroRs.
Tho recopts fEom all sources relating to for
mentcu l,,uoss for tho fiscal wear wero ~. Ill.,
U04, dccreAso OF GlC0,G73 "a compared with
1874. Tho number Vi brewers manufacturing
fermcntod liquors Is 2.784.
Tue CoHmIaeluuet expresses fllI! confidence
in the stamp systsml for tho collection OF rsy-
enue.
Tho number OF ca4cs compromised during tho
year Is i14. ALL t1Q tDlouae 5cCtlToQ ny cQEu.
prousieo Sl5B,51a.
a Recommendation Ia made that doscrriug
1augers receive 81 per day. snd that in some
Iuutances tho othccB Of uauxef and Store.
keeper bo consolidated, by which SlU0, 700 may
bo Aaved 10 expenses.
TOBACCO.
Ths total receipts from tobacco we're e37, ,so3,-
4Gl All Increase over 1874 Of e. 0G0 $780, and al III
crease snY previous fiscal year OF g. 9l7 1863.
The total amount Of tax collected Oh tobacco md
hnn$
s43j S5U9i Tho total COLLECTIONS On cigars
cherotts, and cigarettes the aau1e time ia S8s,-
433, ,2uN It ID expected thaL during the current
year tho assssstueutn ot tax On tobacco will be
largely increased. The waolo amount Of taxes
assessed during tho year was ss, &c, ,u03; ia.
0T1EH WHISKY HrA1luTICs.
The quantity OF distilled spirits iu warehouse
July L. 1874, IS Ii. .'53.N9 gaIlons: Distilled
syrita ptoduee4 during the yuar, 81. .oao "a sal.
i'll, leaving IN baud juno 30, 1878, u, 367, ,233
Spirits removed from warehouse for export for
tIp yeAr ending Juno 50. 1874, 400, Jog gallona
while onty 6s7.4l3 galtoaa was shua remaysd
during tho IaHt Ascal year.
Tbs quantity Of tobacco removed for cxportR-
tton iu uund without paving the taxes, 9.l73,3 3l3
gal3ot.s, \ 1ecseaau ot ,G2l. Oil gallons.
u1uER observation-disclosures.
The Commissioner s&YB tha foroa Of nay4nua
Agents il suadolus1e. and recommends tho
thiuxs further consolidation Of collection dis.
srlrts eau bo nl84a without Affecting ttlo revenue
aud that the system, u gauRiag WHOLESALE liIuor
dealers packages by United asates GauEers eau
10 dispensed with, and altnpla Hyato1l OF ehecka
by sta!ups substituted. WhtcA will prevent over
is&ue.
lie recommends makiug Tho violation Of the
law relating to friction lnatoaea I cIimina! Of
feuse. punishso1. b5 hno and imprisonment.
ha amHoKerpd 10 iatnRud AMI nht ain