The true northerner. [volume] (Paw Paw, Mich.) 1855-1920, 1877-11-30

for the year ending May 81, 1s76-77, are given
as follows:
1876. 1877.
Capital Of savings banks $5,0l6,659 s4965, 500
Capital of banks and
bankers. ............. 2i1,esi5se 2l7,2i5,sss
Deposits of savings
banks having capital. 38,207, 891 3S,055,540
Deposits of savings
banks having no cap
ital. ................. 8i5,1O9,2l7 s55,O57 ,O27
Deposits of banks and
bankers. ............. 4S3, 45S242 064
Totals 81 $3.50, 426 sos 1881 ,Os3 $40
The total collections from tobacco for the ifs
cal year ended June 80, 1877, were S41,106, $40
in addition to the collections Of specific taxes
from manufactured tobacco, snuff, and cigars
in their various forms. There are included in
the above total collections from special taxes
upon the manufacture and sale of tobacco,
special taxes upon raw or leaf tobacco, and
from the sale of export stamps.
The following exhibit gives the number of
persons engaged during the last fiscal year in
the handling of raw or leaf tobacco. in the
manufacture Of tobacco, snuff, and cigars, and
in the distribution of manufactured products,
ascertained from amount of collections from
the sale OF special-tax stamps:
Leaf dealers. 3,805
Manufacturers tobacco Observation-Disclosures. S78
Manufacturers tobacco. 1892
Peddlers manufactured tobacco. ....... 81 q, 045
The exhibit presented by the foregoing fig
ures is in many respects gratifying one, both
TO the Government and to the numerous par
ties engaged in the business of manufacturing
and handling of tobacco.
There are three facts in this connection
which the Commissioner deems especially
worthy of note. The first is that the produc-
ton of manufactured tobacco for the last fiscal
year was greater than for any other fiscal year
embraced within the reports of this Office, with
the single exception of the year ended June 80,
1875. The second fact is, that larger amount
of money was collected from manufactured to-
bacco put upon the market for consumption
than during any previous fiscal year. The third
fact is the pleasing one that greater quantity
of manufactured tobacco and more cigars and
cigarettes were removed directly from the man
ufactories for expectation to foreign countries
during the last year than during any previous
year of which an account has been kept ty the
Office Of internal revenue. There results are
believed to be largely due to those provisions
OF the law which were intended to give to the
Government q general control over the move
ments of raw or leaf tobacco, regulating its
sale, transfer and shipment, and preventing its
being sold for direct consumption without the
payment of any tax, and in competition with
manufactured and tax paid.
The Commissioner says continuance OF
these features Of said law is necessary to
maintain the present amount Of receipts from
said source.
rhe manufacture Of perfumery for exporta-
uOn is u large duu bTOWlllB luttIest hDouI
$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 man
ufacture OF perfumeries in 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 tax, and there Is no provision OF
law authorizing drawback upon the exporta-
ton Of goods 80 manufactured. l see no
reason for this discrimination against Ameri-
can distillers. The Commissioner, therefore,
respectfully recommends that an act be passed
authorizing the withdrawal of alcohol without
payment of tax, to be used by manufacturing
perfumers, in production of goods for export,
under such restrictions as to prevent fraud and
protect the rights of the Government.
1t has been found that in some portions OF
the country match manufacturers have put up
matches in boxes containing 30 great number
as to facilitate frauds upon the revenue by the
use of stamped boxes / respectfully recon-
mend that law be passed limiting the number
of matches to BIO contained in single box to
500.
l recommend legislation upon the following
additional points
1. That retail liquor dealer be authorized
to close out his stock without mourning whole
sale liquor dealers tax.
2. That a bona-fide MORTGAGE Of spirits
should be authorized to sell and deliver the
same under mortgage to any person qualified |
to buy them, without mourning wholesale |
liquor dealers tax and the person so receiving |
spirits, without reference to amount, should not |
be liable to any penalty therefor.
3. Where members of firm who have paid |
special tax for pursuing any business are
changed by the withdrawal or admission Of
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 payment Of a new tax.
4. That person caught in the act Of manu-
featuring or selling illicit spirits may be ar
rested, in view, without warrant, by a Marshal
Dr. Deputy Marshal, and forthwith taken before
he proper tribunal for examination.
3. That the existing law be 30 changed az to
the employment Of thirty-five revenue
gents
The total amount of drawback OF internal
evenue taxes allowed during tho fiscal year on
xported merchandise IL 30,546, an increase
4 ga, 545 on claims allowed the last year.