The New York herald., 1875-11-12

enue laws for the year.
The report shows that the actual OF receipts
into the Treasury from all from and after
June 80 1861 to juno So 1874 exclusive Of loans and
Treasury notes, was as follows
Customs. ,973, no 367 81
internal revenue l,soo. 90 10 80
Dlrect TAX l4,olO lSe 81
tusAc lands ..-....-....-.....-.-. - l5i pos w
nlsceilaheous zoo Vo4S Soz %
premium loans and sales of gold
com ....-.-..-..-...-....... l9zooIl III 40
Total. 81, ,395, ,e3s, ,34l 90
Commencing with the year 1866, there has been a
continuous repeal gaining year by year. of such in
ternal most oppressive or, at least as
gave rise to most complaint until at present but few
subjects Of taxation remain. The taxes now levied
upon distilled spirits, fermented liquors. manufactured
tobacco snuff and cigars, upon articles embraced in
schedule upon such occupations, upon banks, checks
deposits, circulation and capital OF banks In table
exhibiting the collected during the several fiscal
years, ranging from 1867 to 1875 inclusive it ap-
pears that the collections during the fiscal year
ending June so, 1874 $l02, GA, 746 9s, while
the collections for the year ending June So 1875
$11o 5451 154 %, the collections for the former year
having been in consequence OF the duties repealed from
year year. less than any single year the system
into operation except the first, 1863 when the
collections s41, ,oOS 1872 93 The during
the last fiscal owing in part TO the increase OF
duties laid b. the OF March g. 1875 upon distilled
spirits manufactured tobacco, cigars and cigarettes
aud In part the collected the laws
pealed Extraordinary Efforts having been put forth
by the internal Office to collect the delinquent
taxes due banks and bankers railroad and other
corporations and due incomes. Iegacies and
SUGGESTIONS. statement is given showing the re-
cepts under the act of March 3 1875. up and in
elusive OF June 80 1875 from the different articles sub
ject to increased tax, which distilled spirits,
cigars cigarettes and manufactured tobacco showing
total tax returned Of $S2o3 SIS S. The tax returned
upon distilled spirits was 81, 7l9, 1893 80
The OF receipts from all sources OF inter-
nal revenue during the last fiscal year in the several
States is gwen fofows:--
Alabama Sill SIG Al; Arizona SO 263 oo; Arkansas
s7,s23 80 California, s. 9S9 595 19 Colorado, $70-
Delaware $500 3sl os; District Of Columbia Sill.
o27 s7 Florida $ls4 545 81 Il Georgia s3s7 l54 Y;
s 3 49, ioMa n0 @ 49, '' kansa naan'
6aS o.; Kepiucky,, 81, 9,o22 eSs 60; Louisi-
ana ssSs ISl Maine slo7 2el sS Sio .sl Mary x
Michigan 81 $50 SOC 65; Minnesota s22s 362 45 Miss
issppi 500 os5 os Missouri s4591, $50 II; Montana,
s2s6es 10; Nebraska, s2o2 42 So Nevada s5s l47 so
New Hampshire, s2es,sl2 so; New jersey
AIS %; New Mexico, $21, ,965 So; New York,
SIS 200 SOS s4 North Carolina s., ,e29sS4 s7 Ohio
Sc, ,i4oa a54 4o Rhode Island $231 767 5o South Caro-
iah si2oSls Tennessee ssss go So i, Texas
gini 81 ese 500 97 Washington $2l 146 co. West vir
ginia $5oS 6S4 Ss; Wisconsin, 81 sos IA Wyoming,
The number OF dstieries registered during the year
ending June 80, 1878, were 4,7S6, and the number
distileries, molasses distLleries and 3,945
were fruit distilleries-
Public attention has been often called within the past
few months extensive frauds committed In certain
localities upon the revenue by diseues and recters
OF distilled spirits propose briefly can to give
account first Of the checks, guards projections
frauds established by law; second, OF the
per in which whiskey frauds so called lately exposed
perpetraed upon the government third the
cheeks recently established to prevent recurrence OF
the same; fourth, TO suggest the legislation winch, In
my opinion Is necessary insure fuller collection in
the future Of upon distilled spirits and fifth, 70
show the extent OF frauds perpetrated.
FRsT-The system Of surveillance now in force at
all distileres that OF the product may
based the presumption that all
local officers honest and where such the case II
works admirably and the collection OF tax
uron every gallon Of spirits produced by the distler
IL could hardly be expected however, that among our
800 storekeepers and gaugers would not prove
dishonest especially since there always near them,
in the person Of the distler II he happens to be
unScrupulous man, tempter TO move them by brbes.
In order therefore, enectuay prevent fraud IL is
necessary TO establish system that shall surely detect
il and that shall be followed by certain and severe PEN
alties With the dis,ler 1t a matter OF dollars and
cents that, II the risk in committing fraud Is made
great that il does not pay he will only be honest
himself but will inform others, q matter or
self protection The present system may be described
briefly folows:-A storekceper Is assigned 10 every
dstillery whose duty II V record the time Of the
filling and Of the emptying Of every mash tub TO weigh
every pound OF grain that used in the mash and TO
see that the law is strictly complied with, The cisern
room, where the spirits are received, Is placed in
charge OF gauger, who determines the exact quantity
produced and the gauge OF each barrel into which the
spirits are drawn The pipes from the stil 10 the els
tern room continuous, that the distler has
the spirits until after they are gauged and the
quantity determined. Each barrel nlled IN the cstern
room must be seriay numbered, beginning with No. 1
and running consecutIvely without duplication
warehouse stamp must then be affixed to the
barrel which stamp has also serial number never
duplicated and shows the number Of BARREL contents
in proof and wine gallons name Of gauger and date OF
nfnxng The barrel marked IS then placed In a
warehouse on the distillery premises, where
MAN, not to exceed one month without warehousing
bond or not TO exceed year when such bond Is
given. When the package 10 70 be withdrawn the Col
lcctor furnishes, application and after payment OF
the tax taxpaid stamp, which Is hllod In with the
number Of the package proof and VINE gallons as
appears the warehouse stamp and has itself another
distinctive serial number, which is never duplicated
The package OF spirits ready tor market and Is
marked and branded enable any revenue officer
to identity ~ wherever found, since other package
can exist legally with the same numbers marks and
brands The distlller Is required to keep book IN
which he records full description Of each package,
specifying All the marks and brands above specified,
and the name OF the party whom each package Is
sold. The purchaser required TO keep book which
records like description Of the package and states
ooth from whom II was purchased and 70 whom be
ssls complete record = thus kept OF
tue Whereabouts Of each package OF
spirits unti u is dumped for rect,ncaton.
The system or Checks, applied to rcctners, is as
follows rectlher y permitted 70 recty spirits
bought by him and place the same upon the market
under a rectiner's stamp. when no purchases the
spirits and Is ready to dump for rectncaon be makes
out full description OF the packages, giving all serial
numbers, date Of original gauge and OF the dis
tiller producing the spirits and sends notice Of in
tenton to rectify the to the Collector who al
once details gauger 70 examine and regauge the
spirits II this gaugcrs duty also, 70 the pack
aree empted and the stamps destroyed and certify
the fact on the face Of the recthors An ae-
count is opened with each rectincr in which he is
credited with the total proof gallons Of spirits
40 dumped and charged with The total proof gal.
Ions covered by rec6er's stamps, placed on spirits
rauged out OF his establishment Tho collector IS not
allowed 70 Issue ectners stamps Tor number q proo
Gallons IN excess Of the number reported as dumped