New-York tribune., 1883-11-05
INTERNAL REVENUE WORK.
THE REPORT OF COMMISSIONER EVANS.
RECEIPTS. AS AFFECTED BY RECENT LEGISLATION
QUESTIONS OF ADMINISTRATION.


heen submitted Secretary Foger 1t begins by refer
ring 10 the consolidation OF collection districts In regard
q, the reduction OF taxation, Mr. Evans says the ACT OF
March diminished the Of internal revenue IN
several important particulars abolished entirely all ad-
besiye stamps taxation such imposed upon pro
prietary medicines bank checks friction matches eto
the reduction taking effect July tax on bank deposits
and capital ceased at the beginning of the present caen
dar year and the taxation tobacco IN all lts 1orns
was decreased one-balf on May l. II Is estimated tnat
the aggregate amount of these reductions will not he less
than S43OOO,OOO q year, including S6,O00,OOO
tax ON the capital and deposits OF National banks
The Commissioner says: "While this is So 1t is also
estimated that the increased revenue from distilled spirits
for the current year viii so augment receipts nom that
source make the aggregate receipts for this year AT
least 0O0 should there be no further change IN
the internal revenue laws" The total receipts from all
sources of internal taxation for the fiscal year
were S144 344 as compared with Sl46,523273 for
1882 and S135 912 for 1891 During the first three
months OF the current fiscal year the aggregate receipts
from the several objects of taxation were S296HIo'
being decrease Of $792G4Ol from the receipts OF he
corresponding period in the previous fiscal year. Inc
total cost of collection for the past fiscal year was
734 stated that the total expenses OF the service WI"
be found on final adjustment to be about 32 per OIL
the amount collected.
TIE CONDITION or THE SERVICE.
Commissioner Evans says: 81 am er"unc" "
he able TO state that the condition OF tue service
IS
No extensive frauds are being perporateu upon
the Government by persons required TO pay Internal
revenue taxes While is impossible In this branch OF
the public service, in any Other entirely 10 prevent
violations and evasOns of the law, stu II Is cOnndenty
believed that these violations neither very frequent
nor very Injurious to the revenue Evidence accumu-
,ates daily that even in those portions OF the
country where at period it not regarded as dis
reputable resort TO any device to defeat the coecuoh
of internal revenue there is healthy change OF pnnhc
sentiment and II is not difficult to secure the conviction
Of the guilty am well satisfied that no extensive or
panizaon exists anywhere in the country whose oect
is TO defraud the Government Of its internal revenue
While these general statements true, 1t is equally true
that not only have persons been guilty OF misdemeaorS
Int they have not hested to commit the gravest crimes
in resisting the internal officers In their efforts 10
discharge their duties case in point was the murder
of Deputy Collector Henry f. Wolker who was shot ana
killed by David Fralcy. in Stanley County N c. Feoru
ary TO- while attempting TO seize disley hhcity op
Grated This Office has used every eXeItion 10 d the
district Attorney in prosecuting this and 1t Is ex
peced that when 1t comes 10 trial the result VIII DC the
conviction of the prisoner Fraley, of wul murder"
The Commissioner suggests that Congress be requested
20 enact statute fixing the mitaonfor the prosecution
~ ofTences against the revenue laws at much less
period than five years provided by law except IN
cases where the accused person places himself beyond
the jurisdiction Of the court Of the district In which the
offence was committed. He says: Il am informed by
nearly every instance where conviction has been Sc
cnred the offence was committed within two years before
the indictment was found Cases older than TWO years
are almost invariably lost by the Government IL also
very difficult in such prevent abuses whereby the
costs of prosecution are increased, and, ultimately the
ends OF ustice defeated Ihave been strongly urged to
recommend a proclamation Of general amnesty TO
all persons who have retailed distilled sQr
its without the payment OF special taX'
and to all persons who have operated small disti-
leres without registering the same. ard complying Win
other laws and regulations. This view is urged by its
advocates upon the ground that large number OF those
thus engaged are desrous Of abandoning their unlawful
practices but having long been yoao Of the law they
see no spccal ndUcement to leave of IT. at any tuc the!
are to be arrested for what done within five years
THE LAW II THE INDIAN TERRITORY.
To the operation Of the informal revenue laws IN the
Indian Territory the Commissioner dcyotes considerable
space reproducing in his report copy Of letter written
70 Secretary Folger on September 10 reporting mat
DENNY Collector Guy while visiting the ludan Territory
IN see II the Internal Revenue laws were properly OBJ
served was grossly nsued by Mr. Ovet0n, Governor Of
the Cblckasaw Nation being denounced and tod by the
Governor that he should not collect another
dollar of internal revenue in that nation.
The statement thus made and reporet to the collector
has raised interesting questions and has caused the Com
missioner carefully to consider whether the internal
revenue laws have any force iii the Indian Territory
and especially whether the President has never at
a
any authority TO attempt or any protection While al
tempting TO execute the law and collect internal revenue
taxes in the Indian Territory The matter referred TO
The Secretary.
During the fiscal year 027 violations of law have been
reported: 446 persons have been arrested property TO
the value Of sol 401 has been reported for seizure and
for assessment for unpaid taxes and penalties amount
fnc to 1924 012 have been reported Thiryscvcn rail
road and income cases for collection OF back taxes
under laws repealed have been examined The amount
received from railroad cases which had been ex-
amned and reported upon in previous years $l6lO42
Few of this class Of now remain undisposed Of.
All the claims against railroad corporations, with one ex
eeptlon are now in suit The amount expended through
collectors and revenue agents for the discovery and pun
shmeDt of fraud aggregated only $Gl27j There were
397 Illicit stills seized 1885 persons were arrested and
one employe killed The Commissioner says;
There has generally throughout the county little
ajsnoston TO evade the payment Of internal revenue
tarcs In portions OF the country, notably in
the more remote and sparscy settled districts OF thc
Southern States within few years the production OF and
traffic in Illicit spirits and tobacco have prevailed to
great extent In some districts formidable com
binations existed to resist the collection OF
taxes and the authority Of the Government
was openly defed The enforcement Of the laws was at
tended with great difficulty and not unfrequeny with
loss of life TO the officers The policy adopted to execute
the laws firmly and vigorously but impartay and III as
eonciliatory manner possible, has brought about
better public sentiment ana decldeu improvement III IDe
condition Of affairs"
FACTS AND FIGURES or INTEREST.
The Commissioners estimates for expenses OF the in
trna revenue service for the fiscal year ending June
30 1885 aggregate 81 999,l9O, The amount Of legacy
and snccesson tax collected amounted to $22,0l0 and
the number of stamps issued to collectors agents. etc.
was / O32 7745O0 representing in value 62657 ll4i
esOS62 persons In the States and Territories
paid special taxes, and the face value OF
stamps sold TO match manufacturers aggre-
gated S3.245,050 The number Of check and pro
pretary stamps cancelled 10363l22, representing
Ia value S2O7 262. The number Of packages of stamps
now remaining hand is 1,G9s containing 2,407,74S
stamps the valne of S4s AsneaIly can be as
eeraned about 100000 OF these stamps were presented
for cancellation and return. The number OF packages
received from August 10 date IS about lS00 or about