Savannah courier. (Savannah, Tenn.) 1885-1979, 1885-12-03
INTERNAL REVENUE.

Annual Report of the Commissioner of In
ternal Revenue, With Opinions and Re-
concentrations of that Officer In Regard
to Future Legislation.
WASHINGTON, d. c., November 3d.
The annual report of Joseph S. Miller,
Commissioner of Internal Revenue, for
the fiscal year ended June S0th, 1885, is
an exhaustive document of 1876 pages,
pamphlet size, and contains many valua-
BILE suggestions respecting the internal
revenue service. The Commissioner
shows that there are now 100000 gal
Ions Of distilled spirits abroad, which to
find market win have to be reimported
This, with more than 100000 gallons
that had, on June 30th last, been in bond
for three years OF longer under the seven
months extension, affords ample margin
for assuming that the receipts for the cur
rent fiscal year will aggregate at least
$4,000, ,O00 The total receipts iron all
sources of internal revenue taxation for
the fiscal year ended June 30, 1885,
were $ll2,42l, ,12l, as compared
with $l2l, ,590,039 for the year 1884;
$l44 ,553, ,344 for the year 1888, and $l46,.
$685. 1918 for the year 1882. The collec-
tions made in the Fifth District OF Illi-
nois ($l3, $3.50 were the greatest, and
those in the First Ohio District ($8,O5S,-
1867 were second in volume. The cost
of \ collection aggregated $4,445,430,
against $5,076,9I4 for 1884. Six hundred
and twcnty-four violations of the law were
reported during the year,
and l75 Illicit distilleries were
destroyed. The Commissioner recon-
mends an increase in the number of rev.
enue agents, and submits estimates for
the next fiscal year aggregating S4,6l9, 100.
| 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 S26, 407, ,0SS. New
York did the greatest manufacturing
| business; Pennsylvania is second on
the list. 1t is recommended that an
other examination be made to ascer-
tain the exact amount of taxes from
States still due, and that proper action be
had to obtain a settlement of the accounts
Of the direct Tax Commissioners. Con-
siderable space is devoted to the SUBJ
iect of taxation of fractional parts
of gallon of distilled spirits during the
course of which it is shown TO be quite
practicable for the distiller so to fill mis-
packages as to have number OF full gall
Ions and large fraction less than one
half gallon in nearly every instance. I'M
der existing law fraction of a half gall
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 Oh
II gallon of distilled spirits, and for this
purpose he recommends "that legisla-
ton be had, which, in lieu OF the pres
ent method of taxing and exempting
fractions, shall authorize the assessment
and collection monthly of the
tax upon the whole number of proof
gallons, OF of wine gallons when below
proof, which the fractions of gal
Ions removed from each distil-
lcry warehouse may aggregate.
Under the act Of March 8, 1877, distilers
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
(7S,S42,474 gallons) withdrawn from
distillery warehouses during the
fiscal year ended June 80, 1884, by
lO,G93,l53 gallons. On the subject OF
Withdrawals of spirits the Commissioner
says he is of the opinion that it would be
best to allow spirits to remain in dis
tillery warehouses an indefinite time,
subject to peremptory Withdrawals in
case of excessive losses, provided the
United States is reimbursed for the addi.
tional expense incident to such storage
lie adds: GAS in case of all other arti
cles subject to internal 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 the tax at any time
other than the date Of the. actual demand
for consumption, is n disturbing element
Ill tlie DuSlIlcSS VI tic pIOuucei, moio vi
less severe, us the business of the distillel
varies more or less from the artifcia
standard set up by the law"
In concluding, the Commissioner rec
|, lmmends that the Inspector of Tobacco
abolished, and that his duties be de
,, plved upon the collectors of district
here inspections of tobacco, snuff, ci
ars or cigarettes for expectation are nee
| ssary.