Bradford opinion. [volume] (Bradford, Vt.) 1874-1881, 1875-11-20
NJ B.
THE INTERNAL REVENUE. The

HE INTERNAL NEVENUEs Inc
report of the commissioner of Inter-
nal Revenue for the year ending
June 80, 1875, opens with a general
review of internal taxation in the
United States from tho beginning
up to the present date. Beginning
with the year 1866, there had been
a continuous repeal, going on year
by year, Of such internal laws rs
were most oppressive or at least to
give rise~ 10" most complaint, until
at present but few subjects of taxa
ton remain. The, taxes are now
levied Upon distilled spirits, fer.
lncnted liquors, manufactured to.
bacco, snuif and cigars, upon arti.
Giles embraced in the schedule, upon
certain occupations, upon bank
checks, the deposit, circulation and
capital Of banks. A table is given
showing tho amount of internal rev.
enue taxes collected in each year
from 1868 to 1875, inclusive. The
total amount collected in this period
was S2,0S6, 50O,7O3; the largest sum
in any one year was in 1866, when
it amounted to S31O,006,9S4, and
lowest in 1874, when it was $1O2..
644,446. During the past year the
collections were S11O,754,154. The
increase during the past fiscal year
is owing, in part, to the increase of
duties laid by the act of March 8,
1875, upon distilled spirits, manu-
featured tobacco, cigars aud cigar
cites, and in part to the taxes col
lected under the laws repealed. Ex-
traOrdinary efforts have been put
forth 10y this office to collect the de-
linquent taxes due from banks and
bankers, railroads and other corpo.
rations, taxes due on income and
legacies. The small amount collect
ed on distilled spirits from March
3, 1875, to June 30, 1875, is account.
ed for by the fact that it became
generally known through the pro-
ceedings of Congress that an in
crease in the rate of tax would pro.
badly be made, and distillers, in Or
der to realize Oh the benefit of the
increase, withdrew from the bond
ed warehouses, upon payment OF
the taxes at seventy cents per gal
Ion, 5, 43O,O2l gallons in the month
of January, 1874. and the enormous
quantity of 1864, 1856 gallons in
February, being an excess over the
previous month Of G,074, 1886 gallons,
and leaving still in the bonded ware
houses over 100000 gallons of
spirits on March 3, 1876, the day
when the increase of tax from sew
enty to ninety cents per gallon was
made by Congress-. These spirits
still continue to be placed on the
market subject only to the former
duty of seventy cents per gallon.
The tables in relation to tobacco
show a similar increase during Jan,
uary and February, and a like sub
scquent falling off in receipts. The
totalnumber Of distilleries registered
in last year were 4736; total num-
Der in operation 4O,G0S. The re-
ceipts from the several sources re-
lating to distilled spirit were $52,-
OS1, 991, "a net increase over the pre-
ceding year of $2,G37, 901. The
Commissioner says at the present
rate of tax fixed by Congress on the
Sd Of March, it is estimated that the
receipts for distilled spirits during
the present year will excede those
of any year which has gone before;
so as we may Judge by the increased
receipts over the corresponding
months of 1874. The present tax
may be enforced with great profit
to the venue,notwithstanding the
large amount Of whiskey on the
market when the last rate was fixed
which had paid but seventy cents,
and the large amount in bond, March
Sd, which is subject to the old
rate and which has not yet been
exhausted. He estimates that the
Government has lost at least $4,000,
900 within the past two years by
by whiskey frauds.