Morning journal and courier., 1885-11-23
THE INTERNAL REVENUE.
some Interesting Points Regarding
 The &erE5ce

Some Interesting Points Regarding The Service
 WASHINGTON, Nov a2.-The annual re- l port of Joseph S. Miller, commissioner of internal revenue, for tEe fiscal year ended June 30, 1885, is an exhaustive document of 135 pages, pamphlet size, and contains many valuable suggestions respecting the in ternal revenue. The commissioner shows that there are now seven million gallons of
 distilled spirits abroad which to find mar
 ket will have to be reimported. This with
 more than tsn million gallons that had on June 30th been in bond for three years or
 longer under the seven months extension
 affords ample margin fer assuming that the
 receipts for the current fiscal year will az
 gregate at least S115,000,000. The
 total receipts from all sources of
 internal revenue taxation for the
 fiscal year ended juns e6th were
 SIP, 421 {, 121 as compared with S121, ,59O, ,05s
 for the year 's4, s144, 553, ,344 for the year 's3
 and s146, ,523, ,273 for the year '82. The col
 lections made in the Fifth district of Illinois
 (s13, ,298, ,68D were the greatest and those in
 the first Ohio district s8,05s, 1sG) were sec
 ond in volume The cost of collection az
 gregated S, ,455, ,43O, against $5,O76,914 for
 tions of law were reported during the year
 and 175 illicit distilleries wcre destroyed
 The commissioner recommends an increase in
 the number of revenue agents end submits
 estimates for the next fiscal year aggregating
 S4, ,619, 190. Nine. hundred and twenty six
 dlsmissals have been made in the force of
 storekeepers, gaugers, etc., during the past
 year. The aggregate amount of taxes col
 lected from tobacco during the last fiscal
 year was $26, ,407, ,0S8.
 New York did the greatest manufacturing
 business, using twenty-seven thousand
 pounds. Pennsylvania is second on the list
 with nearly seventeen thousand pounds. It
 is recommended that an examination be made
 to ascertain the exact amount of taxes from
 the States still due and that proper action be
 had to obtain settlement of the accounts of
 the direct tax commissioners. Considerable
 space is devoted to the subject of taxation of
 fractional parts of a gallon of, distilled spir-
 it's, during the course of which it is shown
 to be quite practicable for the dis
 as to have number of full
 gallons and large fraction less than one
 half gallon in every instance. Under exist
 ing law a fraction of half gallon is exempt
 from taxation. The commissioner is of the opinion that the practice should be checked without delay and that the best remedy will
 be found in taxing all fractional parts of a gallon of distilled spirits and for this purpose he recommends "that legislation be had which in lieu of the present method of taxing and exempting fractions shall authorize the as sessment and collection monthly Ot the tax uDOO the who1a nm, ber If rlr0of gallons or of wine gallons when below proof which the fractions of gallons removed from each distillery warehouse may aggregate. , Under the act of March 3, 1877, distillers of brandy from grapes are afforded the advau- lebage of three years'storage of their product in special bonded warehouses. The commis- sioner is of the opinion that it would be ad- visable to make these provisions of the act applicable to all distillers of fruit brandy. On the subject of withdrawals of spirits the commissioner says he is of the opinion | that it would be best to allow spirits to re- main in distilleIy warehouses an indefinite time subject to peremptory withdrawals in | cases of excessive losses provided the United Stares is reimbursed for the additional ex- pense incident to such storage He adds ''As in of all other articles subject to in ternal revenue tax the quantity actually con stunned is the measure of the quantity upon which the tax is paid. Any law, thefeIore, Wh1ch hxes the date o1 the payment of the tax at any
 time other than the date of the actual demand for consumption is a disturb
 ing 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 conclusion Commissioner Miller recommends that the office of inspector of tobacco be abolished and that his duties be transferred to the collectors of the districts where inspections of tobacco
 snuff, cigars or cigarettes for exportation gre necessary.