The Osceola times., 1885-11-28
INTERNAL REVENUE.

'nuaI Report Of the Commissioner Of In
ternai Revenue, with Opinlons and Re
concentrations Of that Onicer in Regard
10 Future Liquidation.
WASHINGTON, ID. c., November 23.-
The annual report Of Joseph s. Miller,
Commissioner Of Internal Revenue, for
the fse year ended June 30th, 1885, is
IN exhaustive document Of 1856 pages,
pamphlet size, and contains many valua-
lie suggestions respecting the internal
revenue service. The Commissioner
shows that there are now 100000 gall
lons Of distilled spirits abroad, which to
ind market will have TO be rcimported.
rhis, with more than 10000, 900 gallons
lat had, on June 30th last, been in bond
or three years or longer under the seven
months extension, affords ample margin
or assuming that the receipts for the cur
ent fiscal year will aggregate at least
5,000,000 The total receipts from all
sources OF internal revenue taxation for
The fiscal year ended June 80, 1885,
we're sll2,t2l l2l, as compared
aith sl2l, 90,039 for the year 1885,
sI44,553, ,344 for the year 1888, and sliG,'
i23,273 for the year 1882. The collec-
lions made in the Fifth District OF llli-
Iois (Sl3, POS, $50 were the greatest, and
thosc in the First Ohio District (ss,05s,-
1860 were second in volume. The cost
# collection aggregated S+,445,4S0,
igainst s5,O76.9lt for 1884. SiX hundred
and twenty -four violations of the law were
reported during the year,
md l7o Illicit distileries were
destroyed. The Commissioner recon-
nends an increase in the number OF rev.
nue agents, and submits estimates for
he next fiscal year aggrcgating S4,6l9,l90.
yine hundred and twenty-siX dismissals
ave been made in the force of storckeep-
RS, gaugers, etc, during the year. The
aggregate amount of taxes collected
rom tobacco during the last
iscal year was S26,4 ,0ss. New
York did the greatest manufacturing
business; Pennsylvania is second on
the list. It Is recommended that an
,ther examination be made to ascer-
,an the exact amount of taxes from
States still due, and that proper action be
lad to obtain settlement Of the accounts
: t the direct Tax Commissioners, Com
'iderable space is devoted to the SUBJ
Get Of taxation of fractional parts
# a gallon of distilled spirits during the
curse OF which it is shown TO be quite
practicable for the distiler so to fill his
packages as to have number at full gal
Ions and o large fraction less than one
alf gallon In nearly every instance. Un-
Ter existing law fraction of half gal
on is exempt from taxation. The Com
missioner Is of the opinion that the prac-
ice should be checked without de-
iay and that the best remedy will
ne found In taxing all fractional parts of
a gallon of distilled spirits, and for this
purpose he recommends "that lcgislas
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, 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 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-
;isions OF the act applicable to all dis
tllers OF fruit brandy. The quantity OF
spirits, 67,Gi9,3 ,32l gallons withdrawn, tax
paid from distllcry warehouses during
he fiscal year ended June 80, 1885,
vas less than the quantity
(7s,3i2,i7i gallons) withdrawn from
listillcry warehouses during the
iscal year ended June 80, 1884, by
lO,693,l53 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,
,ubject to peremptory Withdrawals In
;ase of excessive losses, provided the
United States is reimbursed for the add.
tional expense incident to such storage.
| lie adds: "As 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 disturbing element
in the business of the producer, more or
less severe, as the business OF the distiller
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-
volved upon the collectors OF districts
where inspections OF tobacco, snuff, ci-
gars or cigarettes for expectation are nee.