Union County courier. [volume] (Elk Point, Union County, D.T. [S.D.]) 187?-1913, 1885-12-02
WHISKY AND TOBACCO.
Annual Report Of Mr.. Miller,
Commissioner Of internal
Revenue.
A Falling OF in Receipts - Com
pared with the Previous
Year,

The annual report Of the Commissioner
ceipts from internal revenue taxation for
the fiscal year ended June 30, 1885, were
$112, ,421 ,121, as compared with $122 ,510.-
039 for the previous year. 1t was estimated
that the receipts for the last fiscal year
would be about $ll5, 100000, and that they
fell over $1,000, 900 short Of the estimate. I;
resulting from the seven months extension
allowed for the expectation Of distilled
spirits in bond on which the tax was due
sTkees ~ nAw 20 flHtA
market will have to be reimported. This.
with more than 10000, 900 gallons that had
on June 80 last been in bond for three years
or longer under the seven months extern
sion, afforded ample margin for assuming
that the receipts for the current fiscal year
would aggregate at least $ll5, ,0O0,O
table giving the receipts during the
last two fiscal years shows that there WAS @
decrease Of $9.394,117 in collections on
spirits and an increase of S344, ,66S on to-
bacco, an increase of $145,827 on fer
mented liquors, and an increase OF $27 ,b68
from banks and bankers. The total de-
crease was $9,168,919. The largest COLI
lections were made in Illinois, amounting
10 EGo,VfO,oOC, hSutuChS Wdb oCCOuus WASsA
$14.S42,475; New York third, with $l3. 3.823,-
GAS; Ohio fourth, with $12, ,565, ,516; Penn
sylvania fifth, with $7,371, ,209; Missouri
sixth, with $7,276, 1865; and Indiana sew
enth, with 81 .031 1866. The smallest col
lection was made in Vermont, amounting
to $29, 800.
The total receipts for the first quarter 0f
the present fiscal year were *28, $40, 740,
being an increase of $23, ,866 over the COLI
lections during the corresponding period OF
the previous fiscal year. The cost OF col
lection for the present fiscal year was
| $4,455 ,43O, against $5, ,9l4 for the pre-
| vious fiscal year. The total expenses Of
the service during the past year were about
3-9 of / per cent. of the amount collected.
| Twenty-four violations of the internal
revenue law have been reported by revenue
agents during the year; 234 persons have
been arrested on their information; prop
erty to the value of $171 ,052 has been re-
ported for seizure, and $50 1863 for assess
ment for unpaid taxes and penalties. The
| Commissioner recommends an increase in
| the number of revenue agents.
The report Of the tobacco industry for the
last fiscal year shows gratifying results.
Not only has there been small increase in
the amount Of taxes collected, but there has
been marked increase Of manufactured
products, and an unusually large increase
of the quantity of these products exported
to foreign countries.
The number of grain distilleries register
ed during the year was 1,195, of which only
91S were operated. The Commissioner in
vites special attention to the necessity OF
legislation having for its object the taxing
of all fractions of barrel OF distilled
spirits, and says that the operation of the
| present system of taxation has resulted IN
the loss of very appreciable amount oi
revenue. He adds that the plan has beer
adopted ut several large distilleriss Of sub
stitnting packages Of ten gallons capacity
and upward in place of the spirit barrel oi
ordinary size, for the sole purpose, appar.
emily, of obtaining the benefit of the un-
taxed fraction as frequently as possible
The Commissioner also recommends thai
the provisions of the law under which craps
brandy products are permitted three years
storage in special bonded warehouses bt
made applicable to distillers of brandy from
oil fruits.
The quantity OF distilled spirits in tht
United States, except what may be in Gus
toms bonded warehouses on October ], 1885
was 90,107 ,026 gallons, and the averag'
stock Of each retail liquor dealer in the Uni
ted States is estimated at $50 gallons. Their
was a decrease of 81 500, ,0l4 in the assess
ments on distilled spirits made during tn
. past year from the amount assessed In tht
previous year. mainly because the prOduc
ton of distilled spirits three years ago wa,
less than it was four years ago, and becaus'
large quantities of spirits on which the t.,
had become due were bonded for expor
and suffered to remain in warehouses with
out payment or assessment OF tax Tor |
. period not exceeding seven months.
. Abiding to the importation of expOrtet
! spirits the Commissioner says:
Besides the 600 900 gallons Of domestic spirit
on which the internal revenue tax has neve
been paid, which remained in store in foreig
remained il distilery warehouses 10, ,22o, 473 gal
! Ions Of spirits which had 30 remained fcx pc
, riod exceeding the three years from the dsto Q
! the entry for deposit
It appears that under an opinion OF the AttOr
, ney General Of Dec. a. 1884, such spirits as ar
covered by transportation bonds Or exportatio
! bonds are allowed to remain in distillery ware
houses during time reasonably necessary 4
! | the process OF expectation, even after tn
I expiration of the three years limit hxe
Z by the warehousing bond. This. tim
) was limited by my predecessor, with tn
! approval OF the then Secretary OF the Treasury
|. !, | to seven months Not being able to see tn
: | necessity for SO long time to accomplish th
i transportation OF the spirits TO the port Of 81
!. | port have, with the approval OF the pres6r
Z Secretary, reduced the time to thirty days, an
!, SO limited the time within which such bond
. may be filed as to collect the tax on or beio!
!, the expiration of the time three years. within
y which spirits may remain in distillery ware
= houses. The only time now obtatnable in 9,
|, cess of the three years IL that which occul
1 through the necessary delay in enforcing %
4 payment Of the tax.