Lancaster daily intelligencer. [volume] (Lancaster, Pa.) 1864-1928, 1880-12-07

These have produced Irregularities and in
in the rates of taxation, so that
on some articles the duties have become
while on others the rate of
taxation is too low. Some duties ad va.
|orem might. with the experience acquired
under existing laws, be converted into
specific duties. Many articles which do
not compete with domestic industry, and
yield but small amount of revenue,
might be added to the free list. The
changes suggested would tend to simplify
the work of appraisement, remove the irri-
tati0ns among business men, which 80 Of
ten arise in an enforcement of the lawsd
imposing duties ad valOrem, and reduce
the secretary exhibit many facts, showing
tions.
BY section 2,5Ol of the revised statutes,
an additional duty of 10 per cent. ad va
loren is imposed on all goods except
on wool, raw cotton and raw silk) the
growth or production of countries east of
the Cape of Good Hope, when imported
into the United States from places west OF
the cape. Coffee produced in the Dutch
colonial possessions beyond the cape, and
imported from places this side of the cape,
has been charged with this additional du-
ty. The fifth article of the treaty with
the Netherlands, of February 26, 1858,
provides that discriminating duties against
tea and coffee, the products of the pos
sessions of the Netherlands, shall be re
moved by the United States whenever the
discriminating export duties imposed by
the government of the Netherlands in IA
vor of direct shipments to Holland of the
products of its colonial possessions are re.
moved. The discriminating export duties
were sometime since removed by the Meth
crlands government. and it is, therefore,
incumbent upon the United States, under
the treaty, to remove the discriminating
import duties on tea and coffee produced
in the possessions of the Netherlands. 1t
is recommended that carly action be taken
by Congress in the matter.
In this connection it may be questioned
whether the discriminating duties imposed
by section 2,5O1 of the revised statutes,
should not altogether be repealed. The
provision of law now embodied in that
section was originally passed 10 encourage
the direct shipment to the United States of
goods around the Cape of Good Hope, as
against the shipment of such goods to Eu-
rope and their trans shipment thence to the
United States.
The Suez canal has, however, SD chang
the course of trade, that most of the goods
which are produced beyond the cape and
imported into the United States are sent to
European ports and trans-shippcd thence
for the United States. It therefore oftep
becomes difficult 10 decide whether such
goods, when shipped from the country OF
production, were destined for the Ameri-
can or European markets, the shipments
being rarely made on through bills of lad
ing. The total revenue derived from this
source for the past year was only $167,-
1861. 1t is recommended that the pro-
vision of law in question be repealed.
Internal Revenue:
From the various sources of taxation un-
der the internal revenue laws. the receipts
for the fiscal year ending June 30, 1880,
were as follows:
From spirits,. SOL > 1S5, sos. 20
From tobacco, ....... IS, $40, ,140.OS
From fermented liquors.. 12, ,S20. .SO2. "a
From banks and bankers. $3.50, $685.
From penalties, DC, ,.. 7S3, ,795.OS
From adhesive stamps, go. 1868, ,394 90
From arrears of taxes under
repealed laws, ........... 22S,027.73
Total, ..-........... .$l24 .6l6,6 ,6l4.O2
The foregoing statement does not include
the tax collected by the treasurer of the
United States from national banks, which
amounts TO $7.O14,971.44.
The amount of collections exhibited in
the foregoing table includes commissions
on sales of stamps, paid in kind, as well as
amounts collected in 1879, but not deposit
ed till within the last fiscal year. An ap-
parent variation consequently arises be-
tween the amounts of collections given in
the tables and those shown by the cover
ing warrants of the treasury.
The increase of the revenue from spir-
its during the last fiscal year was
$S,6l5, ,224.1O. But there was a
decrease in the revenue from TO.
baccO in its various forms of manufacture,
for the same period, of $1,264 ,S62. 50,
which was 10 be expected on account of
the reduction in the rate of taxation upon
that commodity. The increase of income
from the tax on fermcntcd liquors was So,
100, ,4S2.76. The total increase of revenue
from spirits and fermcnted liquors was
$11 1884 ,075.99. The increase of revenue
from taxes on banks and bankers was but
$l52 ,1O1.69 over the income for 1879. The
total increase of internal revenue, after de-
duction of the decrease of income from to-
bacco and the decrease from collections on
the arrears of taxes, was $40, sos, ,147.15.
The secretary cannot too strongly urge
the importance of stability in tho rates
imposed on spirits, tobacco and sfcrmcnted
liquors. These articles are regarded
by all governments rs proper oh
jects of taxation. Any reduction
in the rates imposes a heavy loss
to the owner of the stock on hand, while
an increase operates as a bounty to such
owner. When tho rate is fixed, the trade
adapts itself 10 it. A change disturbs the
collection of the tax and the manufacture
of the article. AS already suggested, the
time is opporture for reducing the subjects
of internal taxation to the articles named
and the taxes on circulating notes of banks.
The taxes proposed TO be repealed yielded
during the last fiscal year as follows:
Frum banks and bankers other than ma
tional, SO, Boz, 5.2e
From national banks other
than on circulation 80. ,43S, 134. so
From adhesive. stamps, ...... 1865, ,394. q
In all, 10, ,451 ,5l4.30
In case of such repeal, ample time
should be given to exhaust the tax-paid
stamps without loss to the manufacturer.
Exports Ond Imports.
The exports and imports during the last
fiscal year have been as follows:
Exports OF domestic merchan,
disc, $S23, GAG, ,355