New-York tribune., 1878-01-04
AN INTERNAL REVENUE BILL.
ONE DRAWN UP BY A sUB-COMMTTEE-IHE LA"e
TO BE STRENGTHENED AND BETTER CoiLEC-
TON sECURED-OTHER CHANGES.

TO BE STRENGTHENED AND BETTER CoLLEC-
TON sECURED-OTHER CHANGES.
lBY TELEGRAPH TO THE TRIBUNE.J
WASHINGTON Jan. ga subcommittee OF
the Commtte Ways and Means, consisting OF Messrs
Tucker and Burchard has agreed upon bill to amend
the laws relating to internal revenue 1t Will be re-
ported to full committee at its first regular session.
greater part of the bill relates to the details OF al
ministraton although it proposes some important
changes in existing laws not included under casshc-
tion Of this kind few OF the provisions OF INC hc"
bill are the following:
Every Collector within his collection district and every
Internal Revenue agent shall that all laws aud rcgu-
S' taHes are S,"nk Faithfully Compiled WITH snail
aid in the prevention. detection ana punish,
when specially authorized thereto by Commissioner
Internal Revenue agent may exercise tne power con-
anime persons books papers, accounts and premises 10
administer oaths and to summon 10 oat S
fore him. and to compel compliance WIN TcH hcn aTe
hereby made applicable to cases OF dso6edienee s,s
of any summons issued under this secton ana " shai
e ey agent t to repS to the in writ
ting any neglect Of duty incompetency delinquency or
mafeasance in office OF any Internal Revenue ocel VI
agent OF which he may obtain knowledge, with state
meDt of all the facts n each case ana any evidence suS
The said Commissioner may by notice in writing sus-
pend from duty any deputy collector inspector ganger
or store and he suspend any collector Ior
fraud gross neglect OF duty abuse OF power ana IN
case of any suspension of collector as aforesaid the
Commissioner hall thereafter as pfsctcaDle re-
port the to the secretary of the Treasury for sueh
The Commissioner may also transfer any inspector,
gauger storekeeper from one dstley or other place
of duty, or from Collection District 10 another
Thai Section 1852 he amended by adding TO such sec
ton the following: The agents whose employment u
designated as Internal Revenue agents, and they
shall have all the powers OF entry ana cAI
m@nen RT@nme by cG@f5es s%eioes s se s $3.50 and
33ls of the Revised Statutes aud all the provisions OF
sections. including those imposing fines forfeit nres
penalties other punishment for noneniorccmcnt there
OF, hereby made applicable 10 the action OF internal
AGENTS in the manner aS III sucn agents
specially named In each OF SAID sections
Under the head of special taxes proposed to amend
| the Revised Statutes AS follows:
That hereafter no special shall be held 10 accrue on
sale OF distilled spirits, wines, or malt liquors made py
person who is not otherwise dealer IN liquors where
such spirits, wines, liquors have been received " me
person selling as security for or ~ pay mrnl OF uen.
| and where such spirits are sold by snch person
less than gallons shall tax be held to accrue on
sale by retiring partner or the representatives
wing partner partners OF firm; nor shall the
special tax Wholesale liqnor dealer, or wholesale
dealer in malt liquors, DC held To apply TO real dealer
liquors, retail, dealer IN malt liquors bec,llse o
such retail dealer selling out his entire stock OF liquors
| in one parcel parcels embracing not lees
| than his entire stock OF distilled splrt; Wines
or malt LIQUORS And section 1919 OF Che Revised statutes
shall not held prohibit rectcr or hquof-dealer
ions the distilled spirits sold parcel Aforesaid
1t is also proposed TO assess and collect the tax Oh
fractions OF gallon in cask package OF distilled
spirits instead counting than onchalf gallon
a. whole gallon, AID exempng fractions amounting to
lees than half gallon The following provisions In re-
| gard 70 rectIfers OF distilled spirits are new:
That section 33I7 be amended as 10 read as fol-
lows - That on before 1Oh day OF each month
evcy person engaged recuf, ing or compounding dis
titled spirits, shan MAKE IL scn iO as may DC pre-
scribed by the Commissioners OF Internal Revenue re-
turn to the Collector OF the district, showing tno
ouanty of spirits received for recihcaiou and from
whom received the quantity dumped 0rfecncdt0n the
quantity reched the gantty removed ai.ef r etiea inca
lOn during the preceding month"; ana sNlhs such O'her
! information may be required hy lhc commissioner
to by the Teeiier ana the collector sha iorWdld
| one of sucn returns 10 the Comnlssioncr OF
hierlGl Revenue, o hHsg hnsigc Of fectiicr with
intent 10 defraud the United States Of the tax on the
tent 10 and ubet assist any person persons IN de
frauding the United States OF the tax on any Distilled
distilled spirits which have been removed irDin dist
| lcry TO u place other than lac distlllery ware
reasonable grounds believe that the said spIts
required by law has been PAID shall for every rucn OF
fence. lined not less than $1,000, nor more than
5000 and imprisoned not less than sA months normore
That section 1882 he amended by adding thereto M
follows: And in OF seizure Of sun doubcr worm
worm tub, mash tub, fcrncntng tub, or other dstillng
apparaus having less producing capacity than 100 ga
Ions per day, for any offence involving forfeiture
Of the 5alne where sald apparatus shall be
| of less than 5000 value and not In
possession of any claiming TO be the owner thereof
70 place safe storage from the place where seized
the stzng officer Is authorized TO so destroy the same az
prevent the thereafter OF any part thereof for the
| purpose OF dstIllng."
There is present law authorizing the destruction of
property The following some Of the other sections
! Of the bill
SIC o. II shall be lawful for any marshal or deputy
marshal OF United states, within the judicial district
foT when he s appOntod. when he shall lind person
ia arres; s' such person and take m before any jn
dcia officer named IN section l,0li Of the Revised
place of arreso be examined for the offence charged
against him. TO be dealt with according 10 the provisions
OF sections ola 1918 and O1Gof said Revised Statutes
provided however, that nothing herein contained shall
bar night of action by such person arrested
such Marshal Deputy Marshal for his acts done
| order OF this section"
SEC IL That all distilled spirits. wines and malt
liquors imported in pipes hoghedds, tierccs barrels
casks other similar packages, shall be first placed In
pubic store bonded warehouse, and shall not be
| moved therefrom until the shall have been in
! spected by United States Customs gaugcr, and
| a stamp affixed to each package indicating
the Secretary Of the Treasury Ia hereby authorized
prescribe form Of and provide the requisite stamps
and TO make all regulations which he may deem
sary and proper for carrying the foregoing requirements
into effect Any pige, hoeshead tieTce barrel eask Or
warehouse after the 30th OF june 1873. purporng TO
contain imported liquor found without having thereon
the stamp hereby required shall be, with It's contents
| forfeited TO the United states
Additional facilities for the manufacture of tobacco for
export provided in section H. which is follows:
"That the Commissioner OF Internal Revenue may
establish factories at any port Of enty III the United
States, and at any other place not port Of entry
which Secretary Of the Treasury may designate
proper for the purposes OF this section, 10 be known
and designated Government tobacco factories in
tended for the manufacture of cigars and chewing TO-
baec0 exclusively for port upn the application OF any
person finn intending to engage IN the manufacture
OF cigars andchewng tobacco exclusively for export and
| upon the applicants furnishing statement under
oath setting forth the place and particularly describing
the building giving the city, the street. and te number
OF the street where the manufacture is to be carried on
and upon the execution Of such bond said commits
sioner may prescribe conditioned for faithful cOnpli
with the laws OF the United States in the conduct of
| his business"
Under the head Of banks and bankers the following
| amendment is proposed:
l