Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1883-12-06

On which the tax would be SO, GlD,O3S.,O
The whole quantity in bonded warehouses
20 come ont, and to pay tax by July &, lNSG
is SO,i99 92j gallons, ~ a tax OF 30 cents per
gallon.
This has some bearing on the probable
amount of surplus revenue, should there
be legislation affecting the payment or post
ponement of that tax.
The Commissioner OF Internal Revenue
recommends that the limitation to prose.
cutions for violations OF internal revenue
laws be made two years in all cases, sub
iect to the exceptions usual in statutes.
The information of his bureau is, that in
nearly all proceedings instituted after two
years the accused is acquitted.
May be Deeu{ed NeediuI
to so !pgislate as to certain industries and
business as To effect reduction or suspen-
sion of the revenue from the taxation upon
them. Those making or trading in distll-
led spirits, or who have made loans or ad.
yances of money thereon, will be earnest
in endeavor for an extension OF the bonded
period. 1t is not unlikely that Congress
will listen 10 their appeal. An extension
of the bonded period will effect reduction
of revenue for the length OF time thereof.
In an ther part of this report are data on
will be. on the whole, then, this Depart
ment does not recommend an immediate
revision Of the tariff act. 1t adheres, how
ever, 10 its conviction that ultimately the
inst and expediept method OF relief from
taxation. sud Of limiting the revenues to
lie Aecds of an Economical Govern.
ment
u.ust ne found in reduction OF the duties
OF imports.
In MY report OF last year it was suggested
that should il be deemed expedient TO re-
duce the rate of taxes on spirits, tobacco or
fermented liquors, TO lessen the induce.
ment to frauds, or to make them more
equal, the objection is not so strong against
moderate modification as against total re-
peal of all taxes thereon. AS has been
seen. a reduction OF the tax upon tobacco
and its manufactured products has resulted
in a decrease OF revenue therefrom, fully as
large as was expected by the committee
which submitted the bill, and there is left
but about S21 ,400, 900 of revenue from that
source. The estimated receipts from spirits,
however, as has been seen, for the current
year exceed the receipts for former years.
The Reason Of the Opposition
TO the reduction OF the tax on distilled
spirits IS that they are not neces'sries OF
life, That principle may be still upheld,
and vet the tax, in whole or in part, be
taken from alcohol or spirits used in The
manufactures and the arts. 1t has lately
been estimated that, subject 10 the tar,
there were used in the manufacture and
the arts 1. 2G9 97S gallons annually: that II
the tex were but fifty cents per gallon
there would be used 5,2g7,22i gallons, and
II there was no tax, 6,377 ,504. As the tax
is ninety cents per gallon, the effect on the
revenue of legislation 70 this end is easy
TO be foretold with approximation to sc-
curacy.
Propositions are made to repeal
the whole system of internal revenue. As
to this, repeat my remark OF last year
Il see no public sentiment or political &C
ton indicating desire on the part OF the
tax-psying citizens 10
strike Out This Glass Of Taxes.
All other internsl revenue taxes have
been repealed, except that on fermented
LIQUORS, amounting. as estimated, TO w..
9C0, UOO, and on the circulation OF National
banks. The repeal OF the taI on bank cir
cu!aton. in whole or in part, have rec
onmended. As the abolition Of all inter
nal revenue taxes is a proposition which
msy be made and pressed some data are
here given. The spirits IN bonded ware
houses on June 80. 1888. are estimated at
at more than So,OOO, COZ gallons. The quan:
tity OF distilled spirits in the United
Ststes, besides that in customs bonded
were houses, on October /, lSS3, is estimat'
ed nv
The Com missioner ofInternai Revenue
as follows:
In distiile-y end spe -ial bonded ware
80 70 49,
In hands OF wholessie LIQUOR dealers l3,S!i,is.
In ha nds Of retail liquor dealers....- >, ,iso %
...-'I io'i'T@
The quantity in bond upon which th'
tax is payable between November IA, 1888
and June 30, lssi is q .917.71 80. gallons, th'
;ax on which is Sl97g7. 80.
The quantity upon which the tax is pay
able during the seal year endng June 80
1885. is 81 ,227, ,3l7 gallons, the tax on which
is s33, 3,505,i75.
The quantity UPON which the tar is pay
able during the fiscal year ending June 30
lss6. is Is $50. .030 gallons, the tax or which
is Sl3, $40, ,42f.