New-York tribune., 1879-11-11
wHlsKEY AND TOBACCO.

wHIsKEY AND TOBACCO.
WHAT THE ANNUAL REPORT OF GENERAL RAUM
WILL SAY ABOUT THE RECEIPTS OF REVENUE
FROM THE TAXATION oF THESE ARTICLES.
IBY TELhGEArH To THE TRIBUNE.l
WASHINGTON, Nov. 1O.-General Raum. Commits
sioner of Internal Revenue, who has administered
his office with wonderful fidelity and success. has
nearly completed his annual report The opera
tions Of the Internal Revenue laws for the last
year. IN view of the changes in taxation which
have been made and of the many winch are still
proposed. will not fail 10 be of special interest 10
taxpayers of this country.
During the months of May and June last the re-
ccirts IN, III tobacco were quite small. because it
was expected that the tax would be reduced, and
dealers ordered only such quantities of tobacco as
they could sell until Nav 1. From that time for
ward there was a great demand for tobacco for two
Or three months. The receipts for the three months
were very heavy.
The increase IN the receipts from spirits Of all
kinds for the fiscal year Of 1879 was S20S2, ,931.
The increase in the receipts IN the quantities of
spirits for the last fiscal year 32097S gallons.
There was a decrease OF S6132S3 IN the receipts
from tobacco last year. but there increase
Of II. .462. $50 pounds in the quantity taxed.
The total receipts of internal revenue from all
during the last fiscal yearwere Sl13,91 ,166,
which Is an increase Of S2.s2O,74 over the agcrc-
gate receipts for the previous year the receipts for
lhe fiscal year Of 1873 being Slll 097,725. The
Increase comes from spirits and fermented liquors.
Had 1hey not paid increased revenue there would
have been loss. This is shown moIc particularly
by the summary of the monthly collections foe the
months OF July, August and September 1879, as
compared with the same months of 1878. There
was decrease of S1,624 OO3 in the receipts from
tobacco, and this indicates very marked decrease
n the receipts from tobacco in the course OF the
rear Had it not been for the largely-ncTcased de-
nand for distilled spirits the falling off he inter-
oal revenue would have been alarming. Ii is ascer-
lained, however, that the tobacco-gTowers not
pet satisfied, but will attempt at the coming session,
10 secure a still further reduction. One Of the ideals
Of the South is TO have the tax removed alto gether
from tobacco on the ground that 1t should no more
De taxed than other agricultural products. like corn
Dr. wheat.
If the Government is to maintain the income
which il has been receiving for the last few years
rom tobacco with the tax reduced. it will be nee
sssary even things are now, that the consump-
lion of manufactured tobacco shall he Immediately
increased from 105, SOC, 900 pounds to 15S125, 900
pounds. A curious fact which is developed in the
report of the Commissioner of Internal Revenue Is
that fully three-fths of the entire crop of tobacco
grown in the United States are exported and pay no
tax in this country Commissioner Raum estimates
hat the reduction Of the tax tobacco will result
IN loss Of $11 600, 900 TO the revenue without any
reasonable prospect of benefit to the producer OF
practical relief to the taxpayer.
The following facts are gathered from the forth
coming report of the Commissioner: The present
Internal Revenue system organized September
J. 1862. Since that date the total amount collected
from tobacco has been $332 250. $50, which Is the
tax on 1,421. .435 900 pounds. The average tax on
tobacco and snuff during that entire period has
been 23.72 cents per pound. The tax has ranged
from IL cents to 33 cents per pound. On cigars
there has been collected $114, Col, ,436, which was
the tax on 21, ,67s, sol ,O1o pounds. The receipts
from tobacco cigars and snuff for the last fiscal
year were S25,60601O, beng the tax on
l2O,39s ass pounds. The total tax received from
cigars since the revenue system went into operation
Is Sl2,532 ,453. being the tax on total number Of
cigars and cigarettes of 2,527, ,523,5S1.
During the last fiscal year the receipts from the
gallon tax on distilled spirits were $47,7O9 AGA,
being the tax on 53,O25, 175 gallons There has
been collected distilled spirits TO the close OF the
last fiscal year $3.50 076 10. the number of gallons
paving this tax beng S37 Az ,694. The average
rate of tax for the whole period from sG2 has been
7O.34 cents. The average rate Tor TIE last nscal
year was 1896 cents There are small collections u-
der former laws with the tax at oO cents, Whlcn a
counts for this fraction OF .O2, the present TAX
being 90 cents per proof gallon Inc tOtai amount
OF internal revenue collections since loOz Is
e $40 $50 65.
A table has been prepared showing the percent
age OF the whole revenue from spirits paid by each
Of the several States and Territories III Is as loi-
lows: