The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1875-11-13
1nternal nevsane reepor..

ADDITIONAL zEulslATIok sgcuAAaaDEb -
TOBACCO AND CIGARS.
WASHINGTON. Nov ember III, The Gem.
missioner Of Internal Revenue has com.
pteted his report for The fiscal year ended
June 80, 1876. The document, which IL
very yoiuminons, exhibits exhaustive stats.
tics. The Commissioner also goes into an ex.
tensive history OF our Internal revenue system
and the British excise system, noting the
Identity Of the subjects of taxation 10 Great
Britain With those Of this country before.
our internal revenue system bad been re-
statements showing theamount Of revenue
collected from excise and stamps In the
United Kingdom during the year ended
March 81, 1875, expressed in pounds ster-
ling and In United States money, from which
the commissioner says it may be some con-
ISOLATION to know that griesous as are our
burdens. laid upon such Of our population Of
forty.two millions or more as consume the
articles taxed by our internal revenue laws,
the British public, numbering less by one
fourth than our people, paid under their ex.
else law during the, year ending March 81,
1875. taxes, measured gold Of the United
States, to the amount OF S1S3, 962. 756. S.,
against Sl10. 545, 1923 paid 10 currency by
the people Of this country during the fiscal
year which ended june 80, 1876. ~ 81
. RECEIPTS PROM ALL SOURCES, '1 Sg
The report shows thas the actual amount
of receipts into the Treasury from all sources
from and after June 80, 1861, TO June 30,
1874, Inclusive, exclusive Of loaus and Urea.
sury notes, was as follows: Customs, ST..
973. 710.367.91; internal revenue, 1885,
323, 725. 80; direct tax, S14,s10, 1887; pub
lie lands. S22,15l, 95s.02; miscellaneous,
S236, 0S4, 9S2.94; premium on loans and sales
of gold coin, 1892 ,557,1 17.46. Total, $4,-
800. $685. Commencing with the year
1866 there has been a continuous repeal
going on year by year of such internaPtaxes
rs were most oppressive, or at least as gave
rise to most complaint, until at present but
few subjects of taxation remain. The taxes
are now levied upon distilled spirits,
fermented liquors, manufactured tobacco,
snuff, and cigars; upon articles embraced in
schedule A upon such occupations; upon
bank checks, deposits, circulation, and capl-
tai of banks. In a table exhibiting the sums
collected during the several fiscal years rang
ing from 1863 to 1875, inclusive, it appears
that the collections during the fiscal year
ended June 80, 1874, were $102, 644, 1853,
while the collections for the year ended June
80. 1878, were Sic. 544,155 %. The increase
during the last fiscal year is due in part to
the increase of duties laid by the act OF
March 8, 1875, upon distilled spirits, manu-
featured tobacco, cigars, and cigarettes, and
in part to the taxes collected under laws re-
pealed. "
| RECEIPTS FROM THE SEVERAL STATES. ~
The net amounts of receipts from all
sources OF internal revenue during the last
fiscal year in the several States is given as
follows: In Alabama, S111. S16.41; Arizona,
SlO,263.O6; Arkansas. S71,S23.S9; Callfor-
mia, S2,9S3,595.19: Colorado, SIC, 53l 80 !;
Connecticut, 1922, 225.53; Dakota, 3d.
O4O.1S; Delaware, s360.331.03; District Of
Columbia, Sill, 027.97; Florida, 1854, 47.31;
Georgia. 1887, 154.12; Idaho, S19.156; Illi-
nois, SIT ,627 ,66s.55; Indiana, 81 $50 SS3. 10;
Iowa, $1,040,0 6415; Kansas $133, 1924
Kentucky, $9,022, 636.G6; Louisiana, $685..
Isl So; Maine, S107, 26l.90; Maryland, 81, $780,.
S45 40; Massachusetts, g, SIC, 491.15; Michi-
gan, 81 1880, 506.65; Minnesota, 1928 1862 .45.
Mississippi. $685. 0s5.3s Missouri, S4,591,.
S56.77; Montana, S2S,666.10; Nebraska,
$780,, 472.SO; Nevada, $5a.l4z3O; New
Hampshire, S29S,s12 80; New Jersey, 81,
York, Sl5, 2Oe,S9S.34; North Carolina, 81
629 ,99l.37; Ohio, $l4, 656. $3.50; Oregon,
s47, 939.64; Pennsylvania, $6,149, 954.40 ;
Rhode Island, S2Sl $50; South Carolina,
S120,s1s; Tennessee. SS5S,910.50; Texas,
S257,44S 81; Utah, S31, 54551; Vermont,
S5s, 251.S5; Virginia, S7,659 ,339.97; Wash
iugton, $21.146.5O; West Virginia, $685.
6S4.3S; Wisconsin,, S2,720,s6S.14; Wyo'
ming, $11 ,942.1l. . 49,. -. 49,. l-. Z
THE w4IsKEY FRAUDS.
| A lengthy review of the whiskey frauds
is given in the report :; how they have been
committed, and precautions taken against
their recurrence; and with regard to add.
tional legislation required to enforce the
honest collection of tax on distilled spirits he
says: give it IS my opinion that the only
law necessary is one that shall make the re-
quirements as stringent and the penalties for
defrauding the government as severe in the
case Of the rectifier as they now are in the
case of the distiller. The rectifier should be
required to give bond in an amount equal
to the tax represented by all the spirits he
can possibly rectify each month. The house
and tract OF land upon which the estab lish-
ment is located should be forfeited 10 the
United States in case Of fraud. He should
not be allowed TO handle any spirits at his
rectifying.house except those he purchases
for rectiication and sells under rectifiers'
stamps.
Under the present system of detecting
frauds at least thirty days must elapse before
the discovery could be made and the guilt
fixed, as the apparatus in rectifying-house
capable of rectifying quantity ofspirits upon
which the tax would amount to 100000 8
mouth may not be worth more than $4,000
it will readily be seen that under the present
law, which only forfeits the apparatus and
spirits owned by him at the time Of seizure
q rectifier may aid in defrauding the Govern
ment OF 100000 and forfeit only $4,000
By abscondipg to foreign country he also
escapes the criminal punishment. ~,
/ have also to suggest that the law now II
force in regard to returns TO be made by rec
tifiers is so indefinite that some legislation j!
needed to enforce the regulations of The
commissioner. also think it would be bet
Ter. if rectifiers, dis:illers, and wholesale Ii
quor dealers were required to make tran
scripts Of their books monthly, instead O
this labor being performed by local officers
as it is at present. 1t would also relieve of.
6cials of an immense amount Of labor, and
would accomplish the more important result
of preventing the destruction Of books bJ
parties about to be detected in fraud. There
would then be sworn copy in this Office
that would always be admissible evidence ir
courts against the guilty parties. =.
am firmly of the opinion that the present
large tax upon distilled spirits can be col
lecIed with but small loss. This opinion Is
based upon the fact that every storekeeper
gauger, and employe who is connected with
the distillery where fraud is perpetrated be
comes a pensioper upon the distiller. If
therefore, distillers be kept under such stric
surveillance that the amount of money
gained ny fraud Is not sufficient to pay
| Ioroa corns of Officers and Werkmen In neceS