The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1884-11-10
INTERNAL REVENUE.
Extracts from the Annual Report of Com
missioner Evans.

missioner Evans.
WASHINGTON, Nov 9-The annual report Of
Hon. Walter Evans, Commissioner of Internal
Revenue, for the fiscal year ended June 80, 1884,
has been submitted to the Secretary of the
Treasury The total receipts from all sources
of internal revenue taxation for the year are
$12l 500, 039, as compared with $l44553. 344 for
the year 1883, $l46 523 273 for the year 1882 and
$l35 229 9l2 for the year 1881. 1t is estimated
that $1l5, O00O0O will be collected during the
present fiscal year The payment of the tax on
the large production of spirits in 1881 was ma
terial factor in collections during the past year.
The Commissioner says the falling off antici-
pated the present year will follow from the
diminished quantity of bourbon and rye whekies
produced in 1882, on which the tax will mature
during the current fiscal year. Anoth
er cause contributing to the reduc-
ton of receipts will be the largely-increased
expectation of spirits in bond, on which, for
various reasons the owners cannot pay tax.
Something like 10000, 900 gallons have already
been forced abroad during the current calendar
year, because of the stagnation in trade and
the refusal OF Congress to extend the bonded
period.
fiscal years 1888 and 1884 shows decrease of
SIG, O4l $50 from tobacco, an increase of 81, $780,
6lO from spirits, an increase of 81, 1888 from
termented liquors, and decrease of $40, G42, 404
from taxes under repealed laws and penalties,
making the total decrease $50, 963, 305
The cost of collection, the past year, was So
100 4ol as compared with So 105 957 in 1888
This includes $5S, 900 for accounts of store keep
ers and gaugers for the last half of June, 1884,
mat were not paid, owing to the appropriation
being exhausted, and for which deficiency an APP
preparation will be needed
The total expenses were little less than Ais
per cent of the amount collected. The Com
missioner says the diminution of gross receipts
could not proportionately affect the cost of col
lection, as nearly the same force had to be re
tanned During the year 377 stills were seized
ana wv persons arrested for illicit
distillation. The Commissioner says strong
representations were made in vain TO Congress, at
its last session, against the policy of reducing
the force of revenue agents below the number
thirty five fixed in the Revised Statutes. Only
twenty can now be lawfully employed. This
leaves too many avenues for fraud exposed, and
the Commissioner says he fears it will result in
much injury as it is difficult for any one man
efficiently to do work belonging to a revenue
agent in territory embracing sometimes three
or more States, and never less than two
by comparing the receipts for the last fiscal
year with those for the fiscal year Immediately
preceding it, the decrease in revenue from
tobacco was $16,041, $40; and by comparing those
receipts with the receipts for the fiscal year
ended June 30, 1882 the decrease was Sd, 329-
5SS. The last comparison more nearly shows
the effect of the reduction of the tax on tobacco
under the act of March 3, 1883, FOR the col
lectons of those two fiscal years were made
under the different rates of tax. But this compar
lson is not complete, owing to the fact that the
production of tobacco, snuff and cigars
during the last fiscal year shows large
increase over the production for the fiscal year
ended June 80, 1882 The decrease in receipts,
.NVNaY,a nod Il, -
355 on chewing and smoking tobacco $287, 81 on
snuf 80, o26, 40 on cigars, and $4755 500 on ciga
rettes.
There was an increase of Al in the number Of
grain distilleries registered during the last fiscal
year, and decrease of Is in the number oper-
ated. The increase in the number registered
occurs, as was the case in the preceding fiscal
year, in the class of distilleries having smaller
capacities for the production of spirits. In the
class of larger distilleries very decided increase
occurs, both in the number registered and the
number operated. The quantity of grain used
in the production of spirits during the past fiscal
year was l8, 92I,9S2 bushels; an increase of 243,
1875 bushels above the amount used in the pre-
ceding fiscal year. but s. 1877 1897 bushels less than
in the average of the last five years. A CORE
spending increase appears in the number of gal
Ions of spirits produced from grain during the
year-73, 724 5Sl gallons, an excess of Ass, 406
gallons over 1888. The quantity of molasses
used for the production Of rum during the
fiscal year was 2,259, 536 gallons,
a decrease Of $50 gallons from
the year previous, and decrease
of 255, 452 gallons from the average of the last
five years. The quantity of rum distilled from
molasses was LII, 1853 gallons, a decrease of
80, S02 gallons from 1883, and a decrease of 204-
GA gallons from the average of the last five
years. A comparative statement of spirits of
different kinds known to the trade remaining in
warehouses at the close of the fiscal years 1883
and 1884 shows that while there was an increase
in the stock of alcohol, gin, high-wines and pure
spirits held in bond June 80, 1881, over the guam
tity held June 30, 1888 of 1873, 252 gallons there
was an actual decrease in other grades of spirits
principally in bourbon and rye whiskes) OF
H. $50, 694 gallons, a net decrease Of l6, 997
442 gallons. OF spirits held N bond June 80.
1884 nearly two-thirds was bourbon whisky The
number of gallons of each kind of spirits removed
for export during the first three months Of
the present fiscal year was 2 S67, 35l, as against
1852, 1884 gallons removed during the CORES pond
ing period of the last fiscal year. The quantity
of distilled spirits removed in bond during the
past fiscal year was 8 $50 1873 gallons against s.,
326, 427 gallons during the previous year
The quantity of distilled spirits liz the United
States, except what may be in customs bonded
warehouses on the LIST of October, 1884, was &C.
80 521 gallons.
The total assessments made last year were &c.
436, 224, the increase over the previous year be-
ing in the tax on distilled spirits remaining in
warehouses over three years.
The estimate of the expenses of the internal
revenue service for the fiscal year ending June
30. 1885, are 81. 9S5. $40. The recommendations
for the salaries of collectors are based on the
estimate of their probable collections. The sal.
aries are fixed at 81 600 when the collections are
$25 0c0 or less, and an increase on graded scale
to 81 800 where the collections are upwards Of
81 600, 600.
DEFEATED CANDIDATES.