The New York herald., 1879-02-27


Commissioner of Internal Revenue all receipts and
disbursements account of internal revenue cases.
II also amends sections 3.i43 ana a.I44 OF the
Revised Statutes by authorizing the Commissioners
OF Internal Revenue to prescribe the conditions or
bonds OF collectors. and by making ali collectors
disbursing officers instead of only those especially
designated by the Treasury Department.
Section 3.l49 is amended by designating the senior
deputy collector of district acting collector in
case of temporary vacancy, unless the collector
shall have selected another of his deputies to act
The powers formerly vested in supervisors of
internal revenue are by the amendments 10 section
3,lG3. conferred upon all collectors and revenue
agents. and the commission is specifically authorized
to make transfers of officers of all grades from one
district or post to another.
Section 1852 is altered by increasing the number
OF revenue agents to thirty-fve and by vestng them
with the widest powers of search and seizure. with
out any restriction as to the places in which they
may be exercised.
Section 3lG5 is so amended as to authorize all in
ternal officers to administer oaths required
by regulations we'll those prescribed by law.
Tho 3.l7lst section is altered to restrict claims
of officer against the United States for personal
injuries to those received strictly i'll the discharge
of his duty.
The law of 1876 is amended to allow every col
lector to appoint as many deputies he may think
proper. Who are to receive such compensation may
be allowed by the Commissioner with the approval
OF the Secretary of the Treasury. The amendment
hxcs the salary of the collectors at from S2 900 to
$4,000. the latter sum be paid when an
nual collections reach 81 900. .OOO and the former
when they do not exceed $25 900. 1t authorizes col
lectors TO require bonds at pleasure from deputies.
makes more explicit provisions for the responsibility
thorzcs the Secretary and Commissioner to mako
extra allowances to collectors for extra vices
allowance provided the met annual compensation"
of any collector shall not exceed $45OO.
GENERAL CHARACTER OF THE AMENDMENTS.
All these amendments to the laws regulating the
functions Of officials in the direction of enlarg-
ing the discretionary authority of the Secretary and
Comm issoner. They in fact render the control of
those officials over their subordnates moro absolute
than that of generals over troops in time of war,
tending their administrative discretion not merely
fhn al1aot t,ct1 dante nf <ft.-
but the compensation and the general regulations
OF service of all internal revenue officers and
the tenure of Office OF the most important The
force of agents to exercise their
great nquisitoria and executive powers anywhere in
the United States subject only to the will OF the head
of the bureau and department. 1t is true that Cor
the last few years the corps Of internal revenue
agents have existed in less numbers. but previous
acts have not conferred upon them many functions
of bonded officers The fact that these agents give
bonds criticism to the propriety of their
being vested with such plenitude OF power.
ASSESSMENTS AND COLLECTIONS,
Under the caption of assessments and Collec-
tons the time of making annual returns of special
taxes defined III section 31T3) is altered from the
first Monday in March to April 3O deficiencies in col
iectons of special discovered after collections
are made eoiectable at any time; collectors are
leased from the necessity of giving receipts for
moneys paid for stamps; unpaid assessments
made lien in favor of the United States
from the time assessment lists are made out instead
OF, as formerly, from the time when the were
due; the Commissioner of Internal Revenue instead
Of District Attorney becomes the custodian Of
deeds of property bid in at inland revenue sales,
which deeds are to be prepared by District Attor-
neys. who are to receive $5 for each deed drawn;
collectors required to make returns the fifth
Of each month to the Commissioner Of all land
sales and the Commissioner of Internal Revenue is
made tho trustee for the United States of all for
feited property with the right to release it to the
debtor from whom it taken in case it is
deemed.
DESTROYED FIRE.
change in section 223 makes the Limitation upon
the remission of taxes in the Of spirits destroyed
by fire read as sfollows:--
When the of distilled spirits =. may be in
for greater than the value OF tho distilled
spirits before and without the being paid the shall
not bo rcmittcd to the extent OF such insurance.
That is to say 1t may be remtted to the extent Of
tho difference between the of the amount in
sured over untaxed value and tho full tax paid value
For instance il goods destroyed by fire woth twenty
cents gallon untaxed insured for thirty cents
the tax will be remitted to the extent of sixty cents
per gallon.
SPECIAL TAXES.
On the subject of special taxes the leading new
features are the exemption from special tax liability
to remaining or incoming partners or transfers Of
entire stock in trade
The licenses for liquor dealers revised by the new
law arc, for retailers those who sell less than five
wine gallons ut tine) $685. and for wholesale deal
ers SiOO for retail dealers in malt liquors So and
for wholesale dealers in malt liquors $50. When
brewers buy from other brewers both are liable to
special tax. and brewers allowed to sell their
beer at retail without paying special tax as retailers.
GENERAL PROVISIONS.
Under the head OF distilled spirits the Law ex-
empts wine makers who sell wine from grapes Of
their own growth produced from vineyards Of
their neighborhood from all special taxes provided
the sales shall be made at the principal Office of the
vintner Apothecaries also exempt from taxation
liquors compounded by them for medicinal pur-
poses New provisions made regarding the
vey of distilleries, which be made by officers
especially designated by the Commissi1ner OF In.
less spirit producing capacity than $50 gallons per
day. which may be made by the collector of the dis
trict or his deputy.
Vinegar manufactures are not allowed to be
carried within COO feet of any dstlery, the same
rule being applied to them as since 1868 has
separated rcctfying houses from dstileres and any
vinegar containing more than two per cent of spirits
is to be forfeited to the United States
'hcn spirits are produced they arc to be imme-
datey branded. not only with the government brand
but with the name by which they known in the
trade, as "highwincs." "aicohol" "spirits. "Dour
bon or rye
Provision is made for the compulsory withdrawal
from bond and payment Of tax on spirits contained
in eaky packages. The reissue stamps in place of
those accidentally destroyed is allowed and recters
OF distilled spirits required to give bonds to the
extent of double the value Of the tax upon the recti
flying capacity OF their works during ten days. pro-
vided the penal sum of the rectifers bond be in
case less than $500 nor moro than $4,000
The law also provides for a drawback
American made stills, which exported to the cy-
tent of the internal revenue tax on their manufac-
turc
Thochangcs in the laws regulating the manufac-
ture aud sale of spirits very important and will
not be favored by tho liquor trade. The require
mcnt of u rcctiner's bond is especially obnoxious.
cctiicrs say that there way of asceraining the
capacity Of rcctifying house. any change in the
character of spirits constitutes rectilcaton aud that
the law will crush out a but the largest recti
6ers, who can control tho action Of collectors.
LIQUOR STAMPS.
The great novelty of the BILL the imported liquor
stamp is entire surprise so closely has the
cret been kept thai not even leading importers had
the least knowledge that radical revolution in their
business even in contemplation. Sections IL. IL
and - of the law provide that all imported
liquors shall DO branded by United
Statcs gaugcr in customs warehouse land
a stamp affixed to each package. indicating the dnto
and particulars of such inspection and the Secretary
of the Treasury is authorized to prescribe the form
of and provide tho requisite stamps. and to make all
regulations which he may deem necessary and
proper for carrying the foregoing requirements into
effect" This portion of the act is To take effect
June 10. 1876? and any packages withdrawn from
a bonded warehouse after that date purporting To
contain imported liquor and not bearing tho stamp
is to be forfeited to the United States.
Small packages of imported spirits containing not
less than Ave gallons, filled the promises of liquor
dealers. arc to be stamped with imported spirit
stamps by the officers of internal revenue. When
imported spirits arc cmpticd the importers stamp
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