The Panola weekly star. (Sardis, Miss.) 1882-18??, 1885-11-28

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Wssmtntpy. ne, November a.
tle annu'l wppn N Joseph y Alllof
comhlARIlner NJ lHismH Revenue. iif
The astnl aif ended liue adih. 1896 IL
IN eshsHtlte deenmcni " ias pages.
rsiuRhlr ii,e sod contains many Taaa.
bic suggestions respecting NE Internal
feteHur service the Commissioner
shows mat there afr nov 1000 400 gAl
ldrs " distilled spirits ahNad, which to
hnd matktt viii have to Ia rcimpurted,
This. with more than l0,n00,n00 GALLONS
that bad, IN June a0ih lasl, hecn IN bond
for three years ~ longer under The seven
months extension, shsrda ample margin
for assuming that The receipts Tor The cur.
rent Gscal year VIII aggregate NJ least
siib,O0o0oo. The total receipts from MI
sources " Internal revenue taxation for
the fiscal year embed June 10, 1875,
were eliq,t2l,igi, ~ compared
with 1i2l 500, ,u3l for the year 1881
sill, l,5b3,8ll for the year 1854, aud siiG,.
b2B, ,278 for The year 1882. The collcc.
tions made In the Filth District ot lll.
nols (si8,2gs $50 were the greatest and
those IN the First Ohio District (ss, ,06s,.
1850 were second IN volume The cost
Of collection aggregated si,ii6,i30,
against sb,07G,eii Tor 1884. Six hundred
and twcnty-iour violations VI the law were
reported durIng the year
and l7b Illicit distlllerics were
destroyed. Tho Commissioner recon-
mends M Increase In the Humber Of rev.
enuc agents, and submits estimates for
the next fiscal year aggrcgating 81 ,Gl0, 1870.
Nine hundred and twenty.slx dismlssals
have been made in the force Of storckeep-
crs, gaugers, ETC., during the year The
aggregate amount OF taxes collected
from tobacco during the last
fiscal year was s26,i07,0ss. New
York did the greatest manufacturing
business Pennsylvania s second on
The list II Is recommended that an
lher examination BE- made 10 asccr.
tain the exact amount OF tAxer from
States stlll due, and that proper action be
had to obtain a settlement Of the accounts
Of The direct Tax Commissioner. Con-
siderable space Is devoted 10 the sub
ject Of taxation OF fractional parts
Of q gallon Of distilled spirits during the
course Of which II Is shown TO be quite
practicable for the distiller so 10 illl his
packages as TO have number ot full gal-
Ions and large fraction less than one
half gallon In nearly every Instance. I'm
der existing law q fraction Of half gal
Ion Is exempt from taxation. The Com
missioner Is Of the opinion that the prac-
tice should be checked without de-
lay and that the best remedy will
be found In taxing all fractional parts OF
gallon Of distilled spirits, and for this
purpose he recommends "that lcglsa-
ton be had, which, In lieu Of the pres.
ent method Of taxing and excmptlng
fractions, shall authorize the assessment
and collection monthly OF the
tax upon the whole number OF proof
gallons, or Of wine gallons when below
proof, which the fractions OF gal
Ions removed from each dIstIl.
lery warehouse may aggregate.
Under the act OF March 3, 1877, distillcrs
va btbibl kthP'N hhVth'h
advantages Of three years storage Of their
product In special bonded warehouses.
The Commissioner Is Of the opinion that
II would be advisable 10 make the pro.
visions Of the act applicable TO all dis
tillers Of fruit brandy. The quantity Of
spirits, "a 7,gi9, ,32l gallons withdrawn, tax
paid from dlstlllcry warehouses during
the fiscal year ended June 30, 1885,
was less than the quantity
(7s,5i2,iH gallons) withdrawn from
distilery warehouses during the
fiscal year ended June 80, 1884, by
l0,G93,l5S gallons. On the subject Of
Withdrawals Of spirits the Commissioner
says he Is Of the opinion that II would be
best TO allow spirits 10 remain In dis
tlllery warehouses an indefinite time,
subject TO peremptoy Withdrawals In
case OF excessive losses, provided the
United States II reimbursed for the addi-
tional expense incident to such storage.
He adds: "As IN case Of all other artl.
cles subject 10 informal revenue tax, the
quantity actually consumed Is the measure
Of the quantity upon which the tax Is paid.
Any law, therefore, which fixes the date
OF the payment Of tho ta1 at any time
other than the date Of the actual demand
for consumption, Is disturbing element
In the business of the producer, more or
less severe, as the business Of the distlller
varies more or less from the artificial
standard set up by the law"
In concluding, the Commissioner rec
ommends that the Inspector Of Tobacco
be abolished, and that his duties be de-
yolved upon the collectors Of districts
where inspections Of tobacco, snun, ci-
gars or cigarettes for expectation are nee
ossary.