Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1882-08-10
A MEMPHIS DIsTILLER
Prefers Serious Charges Against
Commissioners Raum.

A communication from Il. @. Cheek,
of Memphis, Tenn, has been for
warded to the Speaker of the House
Of Representatives, preferring charges
against Commissioner Raum, of the
Internal Revenue Department. Cheek
alleges that the Commissioner is lille.
gally collecting money from distillers
by assessing and collecting on def
ciencies two or three times as much
as the deficiency amounts to, and
10 some cases by collecting on pre-
tended deficiencies when there is no
deficiency. He further charges that
it is also the practice Of the Commit
sioner to make collections on the full
spirit producing capacity of the dis.
tillery from the third day az hours)
after the mash is made, which is, he
asserts, plainly in violation Of the law.
Cheek says that in 1879, he was a
member of the firm of Cheek &
sweeney, then operating sour mash
distillery No. l, in the Eight district
of Tennessee, in Henry county, near
Paris; and in July Of that year there
was a deficiency in production Of
spirits to the amount Of 81 gallons,
which at 80 cents per gallon, amounted
to 5000, and the Commissioner
caused to be collected $203.68 on the
deficiency, being $l43.38 more than
was legally colleOtable. In the month
of August of the same year there
was no deficiency, but an excess in
production wei and above the sur
veyed capacity, and the Commissioner
caused to be collected $36 in def
| cheney for that month. On page Is
of series Z, No. z, United States In
ternal Revenue, it is provided that
in sour mash distilleries the mash
shall stand "a hours, and the fer
menting period for the beer is fix at
~ hours, making Sc hours from the
time Of making the mash to the
time of production of spirits. On
page l6, series Z, No. Z, it is plainly
stated that this %fermenting period il
to be estimated from the time OF
breaking up the mash, and yet, in
the face of this plain and unmistak
able provision of the Law, the Com
missioner, in every instance, collected
on the full spirit producing capacity
of the distillery for the third day,
~ hours after the mash is first made
When a plea to refund is entered, al
provided by law, the Commissioner
allow the papers to remain ter
months unanswered, and, after beinl
urged and importuned for a decision
no cody answers: Your claim will
be considered without unnecessary
delay" and, after many more months
Of delay, he calls for a restatemeni
of facts that have been before him
sometimes, for more than two years
This evinces an intention on hi
part not to give a just decision, anC
by his decision the claimant is de
barred the right to appeal. | am in
formed and believe, that the Com
missioner of the Internal Revenu,
has, from time to time, in like man
ner illegally collected various sums o
money from other distillers, Will
fraudulent design, and this money i
traudulently appropriated by tn,
Commissioner. The petitioner ask.
tLat the matter set forth in tn,
communication be referred to a com
mittee, with instructions to invssti
gate the charges, in order that jus
tice may be done, and such legisla
ton passed as will prevent thes,
abuses in the future. The oommu
nication will DO referred to the Com
; mittee on Ways and Means. 1t is no
believed that there is any real caus
for the charges set forth 10 Cheek
communication. as it is said at tn
: Department that the petitioner has
I grievance, and seeks revenge on tn.
! Commissioner in this way.