Perrysburg journal. (Perrysburg, Wood Co., O. [Ohio]) 186?-1965, 1877-11-30

ilisiillery warehouses, withdrawn therefrom,
aud remaining therein at the close of the fiscal
year ended June 30 1877, is given at 74,l43,-
3S8
Statements showing the gross amount Of
average capital and deposits of savings banks,
bankers and banks other than National Banks
for the year ending May 81, 1876 and 1877, are
given: Capital OF savings banks 1876 s5Ol6,-
bankers, 1876, S21 ,634, 1885, 1877, S217,2l5,3SS;
deposits Of savings banks having capital, 1876
S3S 201, SOL 1871, S}S, ,055, $40; deposits of saw
ings banks having no capital, 1876, SS45, lO9,-
2lT; 1877, 1856, ,05f OPS; deposits Of banks and
bankers, 1876, S4S3, ,45S, ,2+2; 1877 S415, 1000
totals 1876 $1,5S3 426 595; 1871 81 ,591, ,0S3 SOL.
The total collections from tobacco for the
fiscal year ended June 30, 1877, were Sal ,lO6,-
546, in addition to collections of specific taxes
from manufactured tobacco, snuff and cigars
in their various forms. There are included in
the above total collections from the special
taxes upOn the manufacture and sale Of to-
bacc9, special taxes upon raw or leaf tobacco,
and from the sale of export stamps. The fol-
lowing exhibit gives the number of persons
engaged during the last fiscal year in the
handling of raw or leaf tobacco, in the manu-
facture Of tobacco, snuff and cigars, and in
the distribution of manufactured products,
asceTtained from the amount of collections
from the sale of special tax stamps: Leaf
dealers, 3,S0S; manufacturers of tobacco, S15;
manufacturers of cigars, 10, 1852 pedders Of
manufactured tobacco, 319,0l5. The exhibit
presented by the foregoing figures is in many
respects gratifying one, both to the Govern
ment and the numerous parties engaged in
Misunderstanding and handling tobacco. There
are three facts i'm this connection which the
Commissioner deems especially worthy of note.
The first is that the production of manufact-
ured tobacco for the last fiscal year was greater
than for any other fiscal wear embraced within
the report of his Office, with the single ex-
ception of the year ending June 30, 1875.
The second fact is that larger amount of
money was collected from manufactured to-
bacco put upon the market for consumption
and the third fact is the pleasing
one that greater quantity of manu-
lactured tobacco, and more cigars and
cigarettes were removed directly from the
manufactures for expectation to foreign cOun-
tries during the last year than during any pre-
vious year of which an account has been kept
by the Office of Internal Revenue These re-
suits are believed to be largely due to those
provisions of law which were intended TO give
to che government general control over the
movements of raw or leaf tobacco, regulat-
ing its sale, transfer, and shipment, and
preventing its being sold for direct consumption
without the payment of any tax and in cOmpe-
tition with manufactured and tax paid The
Commissioner says continuance of the feat
ures of said law is necessary to maintain the
present amount of receipts from said source
The manufacture of peTfumery for eXporta-
tion is large and growing interest, About
$500 barrels Of alcohol are used in this busi-
ness, all of which are imported and withdrawn
without payment Of duty and used in the
manufacture of perfumeries i'm bonded manu-
factories, and finally exported free of tax or
duty under the existing laws. American alco-
hol cannot be used in the business without the
payment of the tax, and there is no provision
of law authorizing drawback upon the eX-
pOrtation of goods so manufactured. | see no
reason for this discrimination against Ameri-
can distilers. The Commissioner therefore re-
spectfullY recommends that an act be passed
authorizing the withdrawal of alcohol without
payment of tax to be used by manufacturing
perfumers in the production of goods for eX-
port, under such restrictions as TO prevent
fraud and protect the rights Of the Govern
ment.
It has been found that in some portions of
! the country that match manufacturers have
put up matches in boxes containing so great a
number as to facilitate frauds upon the reve-
nue. by the reuse of stamped boxes. | re-
! spectfully recommend that law be passed
! limiting the number of matches to be con-
| tanned in a single box to 800.
| Recommend legislation upon the following
additional points: First, that a retail liquor
| dealer be authorized to close out his stock
| without mourning wholesale liquor dealer 5
| tax: second, that a bona fde mOrtgagee of
| spirits should be authorized to sell and deliver
the same under mortgage to any person quail.
| fled to buy them without incurring a whole
| sale liquor Dealers tax, and the person so re-
ceiying the spirits, without reference to the
amount should not he liable to any penalty
| therefor; third, where members of a firm
who have paid the special tax for pursuing
any business are changed by the Withdrawal
or admission of a partner, the new firm that
| is created should be allowed to pursue the
business upon giving notice of such change To
| the Collector of their district without the paw
ment of new tax; fourth, that person
caught in the act of manufacturing or selling
! illicit spirits may be arrested in view, with
ont warrant, by Marshal or Deputy Marshal,
and forthwith taken before the proper tribunal
! for examination; fifth that the existing law
be so changed as to authorize the employment
| of thirty-tive revenue agents.
| The total amount of drawback of internal
revenue taxes allowed during the fiscal yeal
on exported merchandise is $50, ,546, an in
crease of S24, 545 in claims allowed for the past
| wear,