Evening star. [volume] (Washington, D.C.) 1854-1972, 1878-11-19
The I.iauOr Hell Punch.
REroRT OF THE HOUSE DISTRICT COMMITTEE AT
THE LAST SESSION OF CONGRESS.

REroRT OF THE HOUSE DISTRICT COMMITTEE Al
TIE LAST SESSION OF CONGRESS-.
As the proposition to establish register of
alcoholic and malt drinks in the bar-roOmS Of
the Dstric OF Columbia promises to be actively
urged again before Congress at its ensuing SeS-
sion the following report made upon the sub
iect on the 9th OF June last. and which has
never before been printed, will be read with
interest. II was submitted TO accompany the
senate bill proposing to- levy a tax on sales of
liquors by the drink. by senator Dorsey, chair
man OF the District Committee, on behalf of
that committee:
The bill provides for the registration of the
drinks sold by each licensed dealer in wines and
alcoholic and malt liquors, and imposes a tax
upon each drink sold The system adopted in
the DILL herewith reported is similar to that now
In successful operation in some of the states.
Inc system OF imposing tax upon the sale OF
eacn drink OF liquor presents many advantages
II imposes 10 additional burden upOn the licensed
dealers. The burden OF the tax thus collected
IallS directly and exclusively upon consumers,
ana IS not paid over b. the dealer until collected
py MN. 1he adjustment OF tax upon liquor
az Inc point OF consumption, it is believed is
the least burdenSOme and Objectionable OF all
taNes which can be imposed. The article taxed
u luxury, and the tax, therefore, one which is
voluntary and Self-impOSed. This mode OF col
Letting tax is relieved of all the objections
which can be urged against tax upon the
from dealer to dealer. AS this tax does not
attach 10 the sale until made to consumers, it
can i'm no sense burden the trade. 1t Is also
relieved from the objections that are urged
against the imposition OF high specific priviley e
taxes, the privilege being taxed exactly in the
proportion that it is exercised No advantage
is given TO one dealer or class Of dealers over
another, and as the tax can invariably be col
lected OF the consumer before it is paid by the
dealer, no inequality or injustice can possibly
arise. The tendency Of the system is to the
protection OF the dealer A tax being required
of him upon each drink sold. as Indicated by the
register necessitates the adoption Of cash
system, and where this system has been adopted
IL is maintained that wholesome check has
oeen established upon the agents and employees
OF the licensed dealers. 1t would appear. there
lore. That the system of collecting a tax upon
liquor at the point OF consumption present.
very many advantages to all the parties con-
cerned, and IS not detrimental to the interests
Of any.
The imperative necessity of relieving the cit
liens of the District of Columbia OF the Onerous
taxation TO which they are now subject upon
real estate, other property and business pur-
suits. cornlnendS itself to the profound consid-
Grafton of your committee. The auditor OF the
state OF Virginia. in his report OF 10Th January,
1873. estimates the amount which will be de-
rived from the sale OF liquor under the Moi
let law at an annual revenue OF az least
s6ee.tH3. In the annual report OF the Us Com
missioner If Internal Revenue. November 2sth.
ls.s, page - IL is shown that there are 25.s re-
tail liquor dealers in the state of Virginia and
iii the District Of Columbia there are l. los re-
tan liquor dealers. II the proportion OF revenue
10 eich dealer be maintained respectively to the
state OF Virginia and the District of Columbia
the amount which this tax will yield to the Dis
trlct will be S256,ono annually. It is reaSona-
Die estimate, that with the large number OF
temporary soJQurners in, and itinerant and mi
giatofy visitors to. the federal capital, the
amount OF revenue may exceed that sum by a
system the most simple. complete. and sum
mary yet devised by human ingenuity. After
careful examination OF the various registers
submitted TO your committee as adapted TO the
mode CT collecting revenue from the sale OF
liquors. your committee have adopted the reg
ister winch has been thoroughly tested. and
now in usa in the state OF Virginia, known a.
the .'Moffett Register" This instrument is
completely adapted TO the purpose for which il
was designed, and your committee report the