The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1878-01-21

registers have not been put up, and OF
course are not II, operation, and can show
nothing, Every effort Is making to pro-
vide registers for every county In winch
they viii be allowed to enter. In some
.counties-not many, ] beiieYe-no tipping
houses are. allowed, and hence sales made,
IL made. at all. are made clan destineiy, ana
cannot be reached by the officers OF the
law. or course no tax can De collected
Again: Taking the sa41, 111.27 as the
basis Of calculation, i think we may safely
estimate that the sixty-s1x coun1ies not re-
ported, together with those which nave only
reported in part, would yield revenue OF
100000. This would aggregate. ..s341.1l1 81
Now, if We ADD TO this sum nj the AMOUNT gSn1aI
And the specific tax paid By the retail
b b a.siIis4s ss 9S &c &c
We havea grand total Of. 1912, ls4 81
as against S2s2, 1885, heretofore reported.
My estimate has been that the revenue de-
rived from the sale OF liquor under the Moi
felt law would reach the sum ofsS500, 900,
and have, as stated in former reports. From
the results as shown in the foregoing state
ments-mainly coniectural, it Is true-t
have every confidence that the law, with
some amendments, and fairly carried out,
will Weld to the State an annual revenue OF
at least 100000.
1t must be remembered that the law was
at first violently. assailed by the dealers, and
every effort made to prevent its execution.
There were consequently great embarrass-
ments attending it in many parts OF the
State. This opposition, however, has, [ am
| pleased to say, measurably subsidized, and
think there will be no further difficulty in
regard to it..
It is proper to say that the net revenue
| for the first year must be necessarily small,
and afford by no means any criterion by
which to Judge OF the future. Thus: The
SO paid for the register, included in the
gross receipts Of the year, has been refund
ed to the dealer. So the rebate ia the spe-
citc tax has also been allowed Us credit in
his account. The former allowance cannot
occur again, as the registers have now been
supplied, and respectfully suggest that the
law be 80 amended as not to allow hereafter
any rebate in the specific tax. There is no
more reason for such an allowance than
there is in any other case where specific
license-taX is imposed. .&!
| e, venture to suggest further amendment
to the act, which is that all persons licensed
under the Moffett law shall be allowed q
commission on their collections and de-
clared to be collecting officers OF the reve-
nue.. This would require all payments made
| to them by their customers to be. paid into
the Treasury an kind under your present
statutes. AS the law now stands dealer
collects IN money 500 of tax for the State
and from that identical fund thus collected
he can and does purchase, at the present
rate Of discount, the 500 in coupons at
from $40 to SIS in money, thus enabling
the dealer with the use OF money aohlch
belongs to The State to pay his taxes
at discount Of about twenty-five per cent
This surely ought not to be allowed.
The same result could be arrived at per-
haps in manner more satisfactory by re-
curing all. licenses to be paid in money
License is a privilege to be granted at the
| pleasure of the General Assembly, and upor
such conditions as it may see fit to impose
To require that all persons who apply fol
license shall as a condition precedent con
sent to pay the same in money seems to me
to be altogether within the scope Of legisla
tive authority. Iwould prefer that such ar
amendment should be made in our revenue
laws, as 1t would apply to all licenses, ant
relieve the Treasury OF very large amount
usually received in coupons at those pc
RODS. OF the year when the revenues are moi
coming into wit, in the spring and f1il.
. l cannot close this report without allud
ing to the instrument itself. In the com
mencement of the work many Of the regis
tiers were, from the necessity OF the case
imperfect. These have, however, in al
cases, been substituted by Mr.. johnson, the
contractor, with perfect ones, and at pre-.
r 4. L. I'M.
manifested by Mr.. johnson to make the
work success, and I take pleasure in say.
ing that his whole course has been marked
by a liberality to the State, and by a willing.
ness to do all in his power to promote its in
terests, that is in the highest degree com.
mendablc. I am, very respectfully,
WILLIAM F. TAYLOR,
Auditor Public Accounts.