The Sunday herald. [volume] (Washington [D.C.]) 1866-1887, 1882-05-07
REPRESENTATIVE PUBLIC MEN.



ind the subject Of this sketch, native Of the great
;tato Of Illinois. lilo was born on the I'd Of Decem-
,cr 1920, at Golconda, FOLK County. His father |
Mai John Ilaum, prominent In the early settle
ncnt and government OF Illinois, having been an III
iucntal state Senator In early Legislature. Con-
,aum comes from family both intellectually ana
physically strong aud is In the prime life. lilo Is
lawyer by Profession aud In the campaign oil lSbo
yns a Douglas Democrat. When Fort Snmter was
lred upon however, he at once announced 1t his pur
nose to stand by the Union, and In Greenvle, Bond
County, made tho hrst war speech delivered In South
srn Illinois. Such q speech from Democrat IN
Democratic stronghold gave courage and hope to the
lovers OF the unon aud before long IL became one OF
the strongholds Of the administration OF President
Lincoln. From that hour Gen. Raum was lndefati-
gable in his efforts for tho defense Of his counttys
nag making speeches In various counties throughout
the State and assisting energetlcay In raising vonn-
tocr regiments lie went into the Army as major OF
the FIfty-slxth Illinois Infantry, and remained until
the close OF the war. lie participated In some OF the
most important battles Of the long and bloody con-
alct, always bearing an honorable and conspicuous
part. At the battle of Missionary Ridge he was Sc
verely wounded but long before he was fully recov-
cred he returned to his command and did not leave 1t
till the surrender OF Lee. In the meantime he had
been promoted to brigadler general In 1866 hc was
elected to Congress Hon, W. u. Allen, one OF tho
abest representatives OF tho Democratic party In the
State.
lie served with distinction In the FOrtleth Con-
grcss and near the close Of the second adinlstra-
ton of Gen. Grant was appointed Commissioner Of
Internal Revenue, which position he has held con-
tlnually ever since. Going into this bureau at time
when tho greatest corruption existed he weeded out
the bad men aud reoTganzcd and systematized the
service from the top to the bottom and II Is conceded
that although OF the most dincut departments OF
Government to manage, yet 1t is conducted with con-
summate skin aud fidelity, and his last annual report
shows that he collected aud paid Into the Treasury OF
the United States during the hscal year ending June
80 1884, from all sources, $685. 800 92. 80. lie Sc
cured the collection OF the In all parts OF the
country-North and South-wlthout friction, or OPP
preston, and 1t may be said that the people every
where pay their taxes without murmurlng and In
the matter OF the pro iuctlon OF spirtuous liquors,
honest men may now engage In the manufacture
without the fear OF bankruptcy. Since he has had
charge the Internal Revenue Bureau, to his honor
be 1t sald he has been permitted to discharge Its
duties without ever having any matter under his con-
troll subject OF discussion by the President Cabnet.
Secretary Of the Treasury; and his great abity as
an executive officer gives unmistakabe evidence that
hc possesses In an eminent degree those qualities
which hid fair to render him one OF the foremost
statesmen In tho entire country.
In this connection " may ba we'll to give brief
sketch OF the onise which Gcn. R,um has so bril-
liantly and successfully managed for the past six
years. Tho Internal Revenue once, Of which Gen.
I,aum Is now the head, organized In 1862, and
reorganiGed under an act passed Jn'y 1866, dividing
the Office follows: Commissioner, two deputy com
mssioneis solicitor, and heads of divisions.
The last six years. however, appropriation has been
made for second deputy. The flies of the ONCE and
general organization perhaps the most perfect OF
any bureau of the Government service, which Is
largely due to the executive ability OF Gen Raun.
In the file rooms the bureau stored H. O0C
cubic OF records, showing every gallon of liquor
every pound OF tobacco aud every cigar that has been
manufactured, upon which tax has been collected,
since the organization of the revenue system. and
giving complete record of the sans IN to the time
1t is put upon the market Here the gangers outfits
are prepared and tested. The outfit OF the gangers
consists of measure, manual prepared by the office,
five hydrometers, and small cnpw thermomeie'
Every hydromeer is here tested before 1t is sent Il
| the gaugor.
In the File rooms one apart for the fiscal year,
at the close of the the papers are assorted and
flsi away into districts and States In their proper
places, giving room for another fiscal year. Eaci
div SION is kept 10y itself The letters Of the Office ar
oaly divided into collectors Oncial and misce
laneous Copies of the letters sent out bound IL
| cali and marked the back. The oldest record o
the ONCE is internal revenue record for the State
New York for the year 1893. The official mall Is as
sorted each morning by eight clerks, specially AS
signed, at $3.50 A. NJ, who stamp the same for thu
| several divisions To which they belong.
Under the Law Division come all questions relAt I'M
| to SUITS compromises, etc. In eases Of seizure
where. real estate Is forfeited 1t Is held by the Com
| missioner custodian. When bids are made for tn
stue the collector forwards them TO the Office,
tho Commissioner decides whether they shall he ac
ceped. II the offer Is good one, upon instruction til
sctor puts the property up at public auction am
the bid of the party making the prefer is the first bid
At times great deal of property Is thus held by til
| Commissioner. Each year Congress appropriate
500, 600 to he used by the Commissioner an a. In
former fund, ~ but In no case is sum greater tina
ten per cent OF the value of the interest involved
| be allowed.
| In the Accounts Division all the accounts with I'll
collectors and all assessments kept. Almost a
the revenue is collected by means of stamps. The co
ct each day deposits In depository In the paC
where he lives the depository thereto, I'll
amount of taxes collected that day, and receives
triplicae certificate of deposit One of these certif
he retains, he transmits to the Treasurer
the United States, and the other TO the COMMISSIONS
| OF Internal Revenue. Each month he renders his re
port OF daily deposits, which ara compared with til
certificates OF deposit received each day and al
| checked Off. Collectors cannot retain any amount
what they collect for expenses but each month the
send expense account, and are sent check to COW
the same. The minimum OF the collectors salary
| 50, 900, and this may be Increased by percentai
on his collections up to 81 800, which Is the maximu
sum allowed by law to any collector as salary. III
largest collections made In any district during Il
last fiscal year made In the First ohio Dlstric
| aggregating the sum OF sl2 53S, SAC. 5S
The Spirits Division has general charge of all ma
tiers relating to the distiat0n of alcoholic liquor
Plans of all the dstllleies of capacity of thirty ga
Ions and over are filed In this division. AS soon
the distiler signifies his intention of commencii
business proper surveys made, and when pass
upon by the Commissioner, and satisfactory bon
| are filed, the dlstiller Is allowed to commence 4
manufacture, and Inspectors, gaugers, and war
house, keepers are assigned. When distiler wish
to reduce the capacity close his dlslllery he sen
word to the collector, who Immediately locks
furnaces and fermenters. and notifies the Comml
sioner of the fact.
The Tobacco Division has charge Of all matters I
atlng to the manufacture and sale Of tobacco, snu
Y and cigars. 1t also has charge of taxes collect
under schedule - ON patent and prOprieta
; medicines, perfumery, cosmetics, matches, ct
| Under the Internal revenue law every manufactnr
of tobacco, snuff, and cigars is required to 81
bond and to make an annual inventory of all his m
| terlal and manufactured products. lie is also I
qnred to make monthly reports to the collector
his district OF all purchases OF material and goo
manufactured and Sold and the several collectors
J required by law to keep ledger account with eve
such manufacturer In his district; and on the fl
DAY OF January, under the regulations OF the Col
missioner, reports are required to be made to hi
giving full and accurate account OF all the transa
lions OF the manufacturer, Including his sales of ma
ufactured products and sales OF revenue staml
o These reports are all carefully examined In the on
and in case OF deficiencies failure TO pay the Il
"A lists are made out and notices sent to the manuf
turer to show cause why he should not be assessed
as, failure to pay any tax for which he Is liable. sho
he fall to furnish satisfactory evidence these lists
turned over to the Assessment Division,
~ The Assessment Division, from data obtained fr
tho collectors and other local officers, and also fr
the several divisions OF the office, make the asse
ment lists and transmit them TO the collectors for
lection. This division has charge OF the bon'
warehouses, In which stored nearly all OF
spirits distilled. At the expiration of three days AZ
manufacture the spirits are stored In the bon
warehouses, and the taxes are paid on Withdraw
therefrOm. Each warehouse Is under the charge q
United States sOrekeeper. Under the admlnist
ton OF Commissioner Raum these sorekeepers are
quired to be changed every two or three months,
greatly diminishing the opportunities OF fraud
assessments deficiencies for the last fiscal year