The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1885-11-25

co, an increase Of S145.S27 en- fermented
liSGors and an increase Of so .sSs from banks
agd bankers. The total decrease was So
49,. .aI9. The largest collections were made:
Illinois, first, amounting 70 50, 90 ), SO; Ken.
tucky, second, with $l4, $40, 40; New York,
third. with $l3, So. .645; Ohio, fourth, with
$12, 5ti5.516; Pennsylvania, fifth, with s. Sill
209 MiSsoUr., sixth, with, S6,276.l6), and In
diana. seventh, with 4,03l, S66. Tne smallest
collection was made in Vermont. amounting
TO SO, S9e. The total receipts for the first
quarter OF the present fiscal year were SIS
over the collections during the cor
responding period of the previous
fiscal year The cost of collection
for the present fiscal year was -, 45S, 40,
against So 076 914 for the previous fiscal year.
The total expenses of the service during the
past year were about 3.9 per cent. OF the
amount collected. Six hundred and twenty
sour violations OF internal revenue have
been reported during the year, 234 persons
have been arrested on the information of
special agents, property to the value OF $lI1,
052 has been reported for seizure, and S02,-
$50 for assessments fer 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 years shows gratifying results.
Not only has there been a small
increase in the amount OF taxes
collected, but there has been
marked.increase of manufactured products,
anda an nnually large increase OF the quantity
of these products exported TO foreign cOun-
tries. The number'of grain distilleries reg
istered during the year was ,159, of which
only 9lS were operated. The Commissioner
invites special attention to the necessity of
legislation having for its object the taxing
of all fractions of q gallon of distilled spir-
its, and says that the operation of the pres
Of% hoe 1taI IN, ho
loss of a very appreciable amount of reve-
nue.. He adds that the plan has been ac-
cepted at several large distilleries of substi-
tuting packages of ten gallons capacity and
upwards in place of the spirit barrel of or
binary size for the sole purpose apparently
| of obtaiDirs 3he benefit Of the untaxed
| fraction. The Commissioner also recon-
| mends that the provisions of the
law under which grape brandy pro-
| ducts are permitted three wears
storage of their product in special bonded
warehouses be made applicable 10 distillers
| of brandy from all fruits. The quantity of
/ distilled spirits in the nited States, except
/ what may be in custom bouded warehouse
on the 1st day of October, 1885, was 30, 107, :
| 126 gallons and the average stock of each re.
| tail liquor dealer in the United States is es-
timated at 80 gallons. There was decrease
| of S169,0l4 of the assessments on distilled
| spirits made during the past year from the
IL because the production of distilled spirit.
! three years ago was less than it was -four
| years ago, and because large quantities oil
| spirits on which the tax had become
due ware bonded for export and suf
| fered TO remain in warehouse without
| payment or assessment of tax for a period
! not exceeding seven months Abiding tC
the reimportation of exported spirits, the
Commissioner says: Besides the 1000 OO(
gallons OF domestic spirits on which the in
| tarnal revenue tax has never been paid
| which remained in store in foreign ware
houses at the close of the year there then
remained in distillery warehouses IL, 229, AZ:
gallons of spirits which had so remained fol
period exceeding the three years from the
date of the entry for deposit. 1t appears
that under an opinion OF the Attorney Gen
| eraI of December "a. 1884. such spirits as are
| covered by transportation bonds or exporta
| tion bonds are allowed to remain in distillery
| warehouses for a time reasonably necessary
for the process of expectation. This time
was limited by my predecessor, with the ap
| proval OF the Secretary of the Treasury, tC
| seven months. Not being abe TO see the ne
! cesity for so long time to accomplish the
| transportation of the spirits to the port o.
| export, / have, with the approval OF tn,
present Secretary, reduced the time to thirty
days, and so limited the time wherein which
| bonds may be filed as to collect the tax OF
| or before the expiration of the time (thre,
! years.. within which spirits may remain il
| distillery warehouses The only time nov
| Obtainable i'm excess of the three years, il
that which occurs through the necessary de
lay in enforcing the payment of the taxa
ton"