The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1879-01-04
Total Isee annexed table for de-

the Law. as follows: .. -.
F FFSm ron ~ aay a;a ]; 1877 to II. ..
Specific: :...............s52.74l 10
And estimating from way
! to November I, 1878 .f.
tsPecihcl l..........:..... 26,370 so
Total rebates. 99.s77 IL
We haze the following US the result. .s372.957 90
or still in excess Of ihe results OF the
old law.
" 1t is proper to remark that the rebates
upon the registers can never occur again,
except in the case Of beginners, and I re-
spectiulIy suggest that this feature of the
law be repealed as useless. 1t served its
purpose in measure when the system was
inaugurated, but it is now Of no value, and
serves only ut times TO embarrass the dealer
and always to cucumber the books OF both
the commissioners Of the revenue and treas
urers with unnecessary writing. The ill.,
struments are the property Of the State.
The result as shown by the egistered sales,
with all the difficulties and embarrassments
that inevitably attach to the workings Of q
new and untried law, must be gratifying TO
the friends OF the measure this result
showing that from these sales alone an ex-
cess OF revenue has been realized over the
entire assessments OF the former year OF
$110, 761.75, as have stated above.
The inquiry has frequently been made
at this office by persons residing out
side as well as within the limits OF
the State in regard to the efficiency OF
the ;" Moffett law" as an agency for the
collection Of revenue. From the beginning
have never doubted its power in this re-
'spect, and the results, partial though they
be, of the workings OF the experiment have
strongly confirmed me in my first impress
sions. The law, however, needs radical
changes, which l will venture TO sug-
gest. Before proceed to this, however, |
beg to say one word in respect to the instru-
ment itself. Many registers, new and i'm
proved, have been presented to me to be
substituted for the one now in use. To such
propositions have had but one reply:
+ I. That the power Of substitution did
not rest in me.
I II. That il it did I could not consent TO
Involve the state IN any additional expense
In the purchase of the substituted instru-
ment, since the ':Motlett and Deane" in
vention, when we'll made, answers all the
purposes OF secure and accurate registra-
ton. l beg now to make the following re-
commentators touching the matter OF
changes in the law:
1st. Require that the specific licenSe-taN
be paid IN ,fulL at the time the license issues.
The present law requires the payment OF
one hall at that time and postponeS the pay
ment OF the residue until six months there
after. This provision is greatly detrimental
to the interests of the State. Dealers may
move away or fail in business, or re-
fuse to pay, and thus render the col
lection OF the second instalment q matter
of doubt, perhaps involving the Common
wealth in interminable litigation, which
should be avoided. The payment Of the
entire specific tax as condition precedent
to the prosecution OF business would Sc
cure the tax to the State and avoid all such
litigation. Should the license issue at any
period within the year, it would be proper
to allow the specific tax to be pro-rated ac-
cording to the length Of time the license has
TO run.
2d, At!o,c no rebate of any kind.
III. recommend that but one kind OF
register be used by the dealer, and that the
distinction between alcoholic and malt
liouor registers be abolished. The reason
for this change is obvious. Where two re-
pisters are used, one OF each class, and alco-
l1olic drinks are sold, the temptation to q
dealer disposed to do lrr0ng to turn the
crank of the malt-liquor register IS strong
one. And this could very frequently be
done without detection. TO avoid the
possibility of such frauds, therefore, re-
neat that but one kind Of register should be
used in the sale OF liquors, whether alco-
holic or malt.
| ". would suggest the two following
plans OF assessment:
1st. would apply uniform tax upon
each drink of - cents, whether 1t be al
coholc OF malt. What the rate should De
can best be determined by the General AS
sembly. Two md one half cents, the prcS'
ent rate on alcoholic drinks, would GER
tainly be too heavy tax on malt liquors
while half cent would be too small tan
upon alcoholic drinks. Some just medium
however. could be arrived at which Woult
be oppressive to no one. would make ne
distinction between the different kinds o.
drinks. The measure proposed is one fol
revenue, and no outside question should be
allowed to e,nbarrass it. Or -
ID. / would impose an ad vaIorem tax
upon each drink, whether it be alcoholic
or malt, making the udtue Of the drink the
unit or basis OF taxation. Thus: Upon nj
drinks from value OF five cents each up to
ten cents, q tax OF half cent; upon ten
cent drink, one cent; upon all drinks OF 9
value over ten cents and up to fifteen cents,
cent and q half, &c. Thus much, by way
OF Illustration, the proper details OF the
scheme would OF course be arranged IN the
| bill. .- ~.
Y. II legislation can accomplish it.
would require the tax collected under the
register to be paid in money. 1t is true, the
!dealer may not be what is technically term
| ed q collector OF taxes, and therefore mol
bound by the general law to pay IN klnd
yet, practically, he does collect tax for the
State. in money, which should be paid by
him in funds OF like kind. j.
| vi. And, finally, I think the specific incense
tax upon the dealer who sells by wholesale,
or By wholesale and retail, should be In
creased to $3.50. The old law imposed tax
Of $3.50, specific in such cases, and also
t'tax upon sales. The present tax reduces
this specific tax to $3.50 and abollshes the
tax on sales. My recommendation applies
only TO the former tax. The sales would
not tax, as it.mfght seriously affect the trade
of the State and divert it to other points:
In regard to the. character OF the FUNDS
which are used in payment OF the tax under
| the MofYett law, 1t is impossible 20 ascertain
with accuracy the proportion between cot!'
pons and currency. From the best estt.
mate, however, that can make, should
saw that at least three f0urths Of the entire
tax is paid In coupons.
AS this report covers oil the points en'
k.a;aa IN tun rosoIufinna of inquiry aQ.