The Magnolia gazette. [volume] (Magnolia, Miss.) 1872-current, 1885-11-27
INTERNAL REVENUE. +

INTERNAL REVENUE.
Annual Report Of the Commissioner Of In
ternal Revenue, with Opinions and re-
commendations Of that Oflcer in Regard
to Future Legislation. NJ
WASHINGTON, d. e., November 2s.--
The annual report ofsJoseph s., Miller.
Commissioner OF Internal Revenue. for
the fiscal year ended June both, 1883, Is
an exhaustive document of 1856 pages.
pamphlet Size. and contains many valua-
BILE suggestions respecting the internal
revenue. service. The Commissioner
shows that there are now 1000, 900 GAL,
Ions of distilled spirits abroad, which to
find market viii have to be reimported.
This, with more than l0,0oO, 600 gallons
that had, on june Both last, been Id bond
for three years or longer under the seven
months extension, affords ample margin
for assuming that the receipts for The cur
rent fiscal year will aggregate at least
$llB,000,000 The'total receipts from all
sources of internal revenue taxation for
the fiscal year ended June 80, 1885,
were $ll2,42l, ,l2l, as compared
with 1921 $50, ,08s for the wear 1881:
$l44,553, 344 for the year 1888, and Sl46,-
628,273 for the year 1882. The collec-
tions made In the Fifth District Of Illi-
nois ($I3,29S,6s7) were the greatest, and
those in the First Ohio District (Ss, ,O58.-
1867 were second in volume. The cost
OF collection aggregated $f,445,4 ,430,
against $5,078,914 for 1884. six hundred
and twenty-four violations of the law were
reported during taathe year.
and I75 Illicit distilleries were
destroyed The Commissioner recon-
mends an increase In thelsnumber of rev.
enue agents, and submits estimates for
the next fiscal year aggregating "a ,6l9, ,l90.
Nine hundred and twenty-six dismissals
have been made In the force of storekeep-
crs, gaugers, ETC., during the year. The
aggregate amount of taxes collected
from tobacco during the last
fiscal year was $28, ,407, ,0S8. New
York did the greatest manufacturing
business; Pennsylvania is second on
the list. 1T is recommended that an
other; examination sbe made to ascer-
tain the exact amount Of, taxes from
States still due, and that proper action be
had to obtain settlement Of The accounts
Of the direct Tax Commissioners. Con-
siderable space is devoted to the sub
ject Of taxation Of fractional parts
Of galloniof disabled spirits during the
course OF which it is shown to be quite
practicable for the distiller SO to fill his
packages as to have number OF full gal
Ions and q large fraction less than one.
half gallon in nearly every instance. I'm
der existing law q fraction of a half gall
lon 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 tsthat legisla-
ton be had, which, in lieu of the pres
.ent method of taxing and exempting
fractions, shall authorize the assessment
and collection monthly = $50 of the
tax upon the whole number OF proof
gallons, orof wine gallons when below
proof, which the fractions of gal
Ions removed from : each distil-
lery warehouse may aggregate.
Under the act Of March 8, 1877, distillers
OF brandy from, grapes are Afforded the
advantages OF three years. storage of their
product In special bonded warehouses.
The Commissioner is of the opinion that
It would be advisable to make the pro-
visions Of the act applicable to all dis
tillers Of fruit brandy. The quantity Of
spirits, 81, ,649, 1921 gallons withdrawn, tax
paid from distillery warehouses during
the fiscal year ended June 80, 1885,
was less than the !, quantity
l7s,842,474 gallons) withdrawn from
distillery warehouses during the
fiscal year ended June 80, 1884, by
10,693,153 gallons. On the subject Of
Withdrawals of spirits the Commissioner
says he is of the opinion that 1t would be
best to allow spirits to remain In dis
tllery warehouses an indefinite time,
subject to peremptory Withdrawals In
case OF excessive losses, provided the
United States is reimbursed for the addi-
honal expense incident to such storage.
He adds: GAS In case Of all other arti-
cles subject to internal revenue tax, the
quantity actually consumed is the measure
ct the quantity upon which the tax Is paid.
ANY law, therefore, which fixes the date
Of the payment OF the tax at any time
other than the date of the actual demand
Tor consumption, is a disturbing element
Ia the business Of the producer, more or
less seYere, as the business OF the distiller
varies more or less from the artificial
standard set up by the law, = q
In concluding, the Commissioner rec
ommends that the Inspector of Tobacco
be abolished, and that his duties be de-
volved upon the collectors of districts
where Inspections Of tobacco, snuff, ci-
gars or cigarettes for expectation are nee
essaTy. et ~Ea