, 1877-11-22

urs. nfl hanks pt her than Nattonal Banks for tho
year ending Mar 81, 1879 and 1871, arc given:
Gspslal uf sastnzs
1910. 1a77.
e hanks ..........s 5.H1G, 95a : 4,9f}s, 800
Capital Of hanks
and bankces.... I'll, G1t. tH9 217,21,, 3Ag
Urta,sfls 0f Aev-
tnR- banks hay.
Ing Capital. .... 80, 2QS, B01 90, ,QI5, EH0
Deposits Of ahF.
iaEA hanks haE-
ting III capital. Aij. 10D, 217 S55 OFT. or
ncpotiis nf hanks
and 6ankcrs.... 4S:t. 45s. nt3 All. 10, OIL
1A71.
4,:Fs5,t00
,5fA mar MOE
38,015,sHo

Tossls .......s1.5*1. 4c0, ,aT:i 81. Sol. .os:,.6l3
the TOTAL coLI.EGrtuHs FROM 1onAGco
for tie fiscal year cn'ling June 30. ls17, we're
sii,olo.54i. In al,lltton 10 The collection oi
spert1e taxes from manufactured tot,aC.o. s,lui
and cigars Ia titcr tartUus fdrtns there ufe tn
clu1cd In tho abt,yc total collections from
special taxes upon the Manufacture and sale Ut
thtlaccu, special taxes upon raw Or leaf tobacco,
aud frotn the sale of export stamps.
/. THE NEstEEs3.
Tic following cxlsiblt 0ise* Lie number Of
persons engaged during the last fiscal year In
the handling n raw or leaf tobacco. in tie man
nfnrturt Of tobacco. snnf a,ni cigars, nlul III the
dfstrfhutfo1 uf manufactured prtnlttcts, usrer-
tatnrtl from tic aTntlrs Of collections from the
sale OF special. tax stanpa:
Lear ocalcf9,. 3.a0S
Manufacturers Of tobacco.................. Nj,
Manufactured Of cieats.... II. ~.
pcdaerA Of manufactured to,scCn. 0ij
The exhibit presented by the foregoing flg-
ures H. In many respects, gratifying oIe botf,
TO the Government anl 10 the numerous parties
enSaged In the b'1siness Of manufacturing and
handling tuaacco.
There nre three facts In this connection which
the Commissioners dccra especially worthy Df
note. The i!rst Is, TINT the production Of tnal,-
usacturc.l tobacco for the last fiscal ycaE was
within the reports of this Office, witt, tue single
exception OF the year cntfng juno 10, 1875, Tho
second TACT IL, that lnrEef amount Of money
was collected from manufactured tobacco put
aDy previous fiscal gear; and tho third fact is tho
pleasing one that n greater quantity Of nsai,u-
factttcta tobacco aud more cigars md cigarettes
were removed directly from manufactures for
expectation to foreign countries during the Inst
ycas thar during nty previous year Of which m
account has hccn kept by the Office Of Internal
Revenue. These results arc bclcved to he
srGsy shsy 1 dae to th1se nrorI.lonns r. 81 law
mcnt general control over the movements Ut
raw or leaf tobacco, regulating Its sale transfer,
and sh!pmcnt, and preventing Its being so'd
for direct CONSUMPTION Without payment
manufactured and tax-paiti. Tie Commissioner
tars: IA continuance Ut these textures Of tho
said law y necessary 70 maintain tne present
PERFUNERr.
The manufacture Of lerfutncFy for cxporta.
tion ls q large and growing interest. About
400 barrels OF alcohol arc uscd IN this bust
ness. nll of which are l,npoHwl and withdrawn
without payment Of duty, and used IN tho mar.'
ufacture of pcrfulncrfes iu bonded tnanutac-
tories. aud finally exported free Of tar Or duty.
untlcE existing laws, American alcohol cat1not
be used n thc business without nastnsnt Of
tax, and there Is no provision of law authortz-
Ing drawback unon tho expectation
Of goods 50 manufactured. ! see M
xsseau for a,,. is 4':Fna{s TSs %fas,
therefore, respectfully recommends that an act
be pascal authorizing tho withdrawal OF alcohol
| without payment OF tax, to hc useh u uannfac-
turing pCElHillGEa III tHS EIQuuet3Ql OL EOUeia luE
e! export, ut,dcE such restrictions rs u prevent
fraud aud protect tic rights ot the Government.
| MATCHES.
] II has been found shut, In somc PORTIONS Of
| the country, match manufacturers have nut up
| matches IN boxes containing 50 great u number
| ~ TO facilitate frauds upon thc revenue by re-
| ubc Of stamped bures. / respectfully reeUn-
| mend that a Law be passed limiting tho number
| OF matches TO bo contained 10 slDglc box TO
| 5D.
nEcoMMsNpAT1osA
| II recommend 1cglalatlun upon tho following
additional points: First, that Il retail liquor
dealer he authorized to close Out his stock With
out incurrlng a wholesale liquor dealers tax;
should BE- authorized to sell and tlcliret The
to buy them, without incurrlng wholesale
dcalcr'h tag, and thu person ~ receiving spirits
| without reference to tho amount should hui bc
Liable to my pcual:y therefor: third, wtaeru
| members OF q Artu rho hare paid spccia! tux
| for puFsninE any business arc ehungcd
| by the Withdrawal OF admission OF partner,
! tic new firm that IL created Aholu be
allowed to pursue business upon giving uoilgc
Of such tlangu 10 the Collector Of ihelr district
! without the payment OF o new tnfi fourth,
that q person caught III the act Of nanufactur-
!Dg OF selling Illicit SPIRITS may bo arrested on
view, without a wnrsnnt. by MarAhal Or Deputy
Marshal, aud forthwith taken bcforu tho proper
tribunal for examination; tiltA that tho exist
| ing law be 80 changed as to nuthuEtzc the Gill;
! pl1yment of thirty .give revenue agents.
"Tlle total amount Ut drawback Vi Internal
revenue taxes allowed during thu tisca! scar on
| exported merchandise Ia 81, ,5A0, m increasu
! Of 81 4,345 in clallas allowed during thu past
| year."