The Superior times. [volume] (Superior, Wis.) 1870-1912, 1879-12-06
THE INTERNAL REVENUE.
The Receipts from Liquors and Tobacco
Cost of Collecting the
Revenue.
Facts Cleaned from the Annual Report
of Commissioner Raum.

Facts Cleaned from the Annual Report
of Commissioner Raum.
The annual report of the commissioner of
internal revenue, which has just been com.
pleted, predicts that the receipts from in.
ternal revenue taxes will, during the pres
ent fiscal year reach $115, 600 900. During
the last three years 3,117 Illicit distilleries
have been seized. In order to provide
ample force to suppress Illicit distllling,
General Raum recommends an appropria
ton of 100000 as a deficiency to De used
during the present fiscal year. During the
year ended June 80, 1879, S113, 449, 62l of in.
ternal revenue taxes were collected and
paid into the treasury. The receipts from
distilled spirits for the year 1879, as COM
pared with 1878, show an increase OF ST.
l49, 46S; as compared with 1878, the in
creased production of spirits during the
fiscal year 1879 was Is, 789, 568 gallons. The
increase of production of man factured to-
bacco the last fiscal year WAS 12,026 821
pounds; number of cigars and cigarettes,
l94,177,719. The report is very voluminous,
and contains a large number Of tabulated
statements.
During the past three years 6,363 persons
have been arrested for illicit distilling, and
twenty-sevsn officers and employees killed
and forty.eight wounded while engaged in
enforcing the internal revenue laws. In
this connection the commissioner says:
1" 1t is clear to my mind that in some por-
tons of the country, for a considerable time
to come, reliance cannot be placed upon
state courts for Furnishing citizens who com.
NIT murder or assaults to murder upon off,
GERS while engaged in the performance of
heir duties. 1t seems to me of the utmost
Importance that the United States Courts,
undertake the trial and punishm ent of per-
sons who are guilty of assaults to murder
officers while engaged in or on account of
the performance of their special duties, and
l would recommend the passage of such a
law by congress-"
The increase in the number of legal dis.
tiIeries, he says, will materially augment
expense for storekeepers and gaugers, and
will make it nece >sary that deficiency
appropriation be made for the present fiscal
year of 100000. 1t Is recommended that
where spirits are Withdrawn in good faith
for expectation, and due diligence is exer.
cised in their transportation, and losses
occur by evaporation or accident, that no
tax shall be levied for any such loss, and
that provision be made for the expectation
of alcohol in metallic cans of ten gallons
and upward.
A comparison OF the receipts from sew.
eral sources of revenue for the first four
months of the current fiscal year, as com.
pared with the corresponding period in
1873, show an increase of 81 ,27S,5 52. The
quantity of spirits (7l, S92, 621 gallons) pro-
duced and deposited in distillery ware
houses during the fiscal year was greater
than the quantity produced during any 9TH
or year. The closest approximation to this
product was that of the year ended June
30, 1870, which was II 1897 900 gallons. The
production of the fiscal year 1870 was obvi-
- Ill .
Ions in 1871, and it might be apprehended
that the product of the year would fall be-
low that of 1879, but when it is considered
that IA 1897, 581 gallons of spirits were ex-
ported during the year 1879, and that the
foreign demand is undated, it seems
probable that the large product of the early
portion of this year will be Continued
during the year.
Regarding the production and movement
of distilled spirits during the first four
months OF the present fiscal year, the report
says:
ut shows that the foreign demand of last
yesr is steadily N 4intained, while the pro-
duction is 1894, las gallons greater til an for
the corresponding period of last year, and
the withdrawal 80 $3.50 gallons greater
than for the same period last year. II the
business Of these four months is maintained
during the balance of the fiscal year, which
Is scarcely to be credited, the production
will be over 100000 gallons, and the
amount of tax received will be over {45,.
$50, 900.
AS the prin cipal increased demand for
American spirits has been in those foreign
parts in which they are best known, and as
hey have, during the years 1878 and 1879,
become known in all parts of the world, it is
anticipated that the expectations of such
spirits during the current fiscal year will be
still greater than those made during the IS
cal year ending June 80, 1879.
Almost the entire increase 1884, 989 gal
lous) in the quantity of spirits exported in
1879 consisted of those varieties which had
been sub 'eeted to several processes of dis.
tilling, re.distilling, purifying and refining,
before being deposited in the distillery
warehouse. The increased production OF
spirits is distributed among all the different
varieties known to the trade except high.
wines, which decreased 1879 1893 gallons
The taxes paid ON spirits Withdrawn from
warehouse during the year 1879 aggregate
$46 us, 342. The receipts from fermented
| liquors for tho year 1879 are shown to have
increased s792, 1858 over those of 1878.
TOBACCO.
During the four months of the present
fiscal year the decrease in receipts from to.
bacco and snuff, as compared with the cor.
responding period last year, was 81, 1886, 500.
| These figures indicate q reduction for the
year in receipts from this source of over
$,0OO,OOO. The increasing prosperity of
| the country which has given SO favorable
an impulse to all business has largely bene-
fted the tobacco trade, and receipts have,
in consequence, not suffered SO heavily as
was anticipated. Experience has shown
that no material advantage has resulted to
consumers in a reduction of the price by
reason of the reduction of the tax.
= During the fiscal year ending June 80,
1879, there were imported and Withdrawn
for consumption 40, sos ,518 cigars, a decrease
during the year 1879 of 1874 ,482 The total
amount OF domestic leaf tobacco accounted
for during the fiscal year of 1879 is 522,5l3..
Ala pounds, as follows: Manuf. ctured in
the United States, 200,233,914 pounds; ex-
ported, 322,279, $40 pounds; imported leaf
m manufactured in the United States, 2, 1921 s62
pounds. The amount of manufactured snuff
and tobacco removed from bond during the
fiscal year 1879, for expectation, was
IL, 126,197 pounds; being an increase over
the previous year of 453, 207 pounds; and
the number of cigars and cigarettes re-
moved for export was 1851, $50. The total
amount of collections from tobacco in all
its forms, including internal revenue tax
on imported tobacco, snuff and cigars, ard
special taxes paid by manufacturers of and
dealers in leaf and Manufactured tobacco
for the fiscal year ended June 80, 1879, was
SAC, lS5, COZ. AS compared with the total
receipts from the same sourse for the pre.
ceding fiscal year, this shows an increase of
$43,247. Considering the disturbed condi.
ton OF trade for considerable portion of
the year, consequent upon the discussion