The Manitowoc tribune. [volume] (Manitowoc, Wis.) 1866-1878, 1877-12-13

ufactured tobacco for the last fiscal year was
greater than for any other fiscal year embraced
within the records of this Office, with the single
exception of the year ending June 30, 1875. The
second fact is, that 8 larger amount OF money
was collected from manufactured tobacco put
upon the market for consumption than during
any previous fiscal year; and the third fact is
the pleasing one that greater quantity of
manufactured tobacco and more cigars and
cigarettes were removed directly from manu-
factories for expectation to foreign countries
during the last year thazd during any previous
year of which an account has been kept by the
Office of internal revenue. These results are
believed to be largely due to those provisions
of law which were intended to give to the Gov
eminent general control over the movements
of or leaf tobacco regulating its sale, trans
fer and shipment, and preventing its being sold
for direct consumption without payment of any
tax, and in competition with manufactured and
tax-paid. The Commissioner says: ga continu-
ance of these features of the said law is neces-
sary to maintain the present amount of receipts
from said source.
'The manufacture of perfumery for expor-
tation is a large and growing interest About
2 5000 barrels of alcohol are used In this bust
ness all of which are imported and Withdrawn
without payment of duty. and used in the man
ufacture of perfrmeries in bonded lnanufac-
tories, and finally exported free of tax or duty.
Under existing laws. American alcohol can not
be used in the business without payment OF
tax, and there is no provision of law authoriz
SO manufactured. I see no reason for this dis
examination against American distillers" The
Commissioner, therefore, respectfully recon-
mends that an act b1 passed authorizing the
withdrawal of alcohol without payment of tax,
to be used by manufacturing perfumers in the
production of goods for export, under such re-
sirictions as to prevent fraud and protect the
rights of the Government.
90 1t has been found that, in some portions
of the country, match manufacturers have put
I'D matches in boxes obtaining SO great num-
Der as to facilitate frauds upon the revenue by
reuse of stamped boxes. / respectfully recon-
mend that law be passed limiting the number
of matches to be contained in a single box to
500.
81 recommend legislation upon the follow
ing additional points: First, that retail liquor
dealer be authorized to close out his stock
without mourning a wholesale liquor dealer
tax second, that a bona-fide mortgage of
spirits should be authorized to sell and deliver
the same under mortgage to any person quail
fed to buy them, without mourning Wholesale
dealer tax, and the person receiving spirits
without reference to the amount should not be
liable to any penalty therefor; third, where
members OF firm who have paid 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
business upon giving notice of such change to
the Collector of their district without the pay
ment OF new tax; fourth. that person
caught in the act of manufacturing or selling
illicit spirits may be arrested on view, without
a warrant, by Marshal or Depaty Marshal,
and forthw taken before the proper tribunal
for examination; fifth, that the existing law be
so changed as to authorize the employment of
thirty-five revenue agents.
sc The total amount of drawback of Internal
revenue taxes allowed during the fiscal year on
exported merchandise is $50, SAG, an increase
of S24 545 in claims allowed during the past
year" l