The Milan exchange. (Milan, Gibson County, Tenn.) 1874-1978, 1885-11-28
INTERNAL REVENUE.


Annual Report of the Commissioner of In
ternal Revenue, with Opinions and Re-
Communications of that officer in Regard
to Future Legislation.
WASHINGTON, d. c., November o.
The annual report of Joseph S. Miller,
| Commissioner of Internal Revenue, for
| the fsc~l year ended June 30th, 1885, is
an exhaustive document of 1856 pages,
pamphlet size, and contains many valua-
BILE suggestions respecting the internal
revenue service. The Commissioner
shows that there are now 7,0O0,0 900 gal
| Ions of distilled spirits abroad, which to
| find a market will have to be reimported.
| This, with more than 10000 900 gallons
that had, on June 30th last, been in bond
for three years or longer under the seven
months extension, affords ample margin
/ for assuming that the receipts for the cur
rent fiscal year will aggregate mt least
| Sll5,000,000 The total receipts from all
sources of internal revenue taxation for
the fiscal year ended June 80, 1885,
were Sll2,42l,l2l, as compared
with 1921 ,59O,039 for the year 1884;
! Sl44, ,S44 for the year 1883, and $l46,-
49, 79 for the year 1882. The collec-
lions made in the Fifth District of Hi
nois (Sl3, 1898, $50 were the greatest, and
those in the First Ohio District ($8,05S,-
1860 were second in volume. The cost
of collection aggregated 81, 445,430
against So, 076.9l4 for 1884. Six hundred
and twenty -four violations of the law were
reported during the year,
and l75 illicit distllleries were
destroyed. The Commissioner recon-
mendS an increase in the number of rev.
enue agents, and submits estimates for
the next fiscal year aggregating $4,6l9,l 100.
Nine hundred and twenty-siX dismissals
have been made i'll the force of storekeep-
crs, gaugers, ETC., during the year. The
aggregate amount of taxes collected
from tobacco during the last
fiscal year was $26, ,0S8. 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 settlement of the accounts
of the direct Tax Commissioners. Con-
siderable space is devoted to the sub
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 his
packages as to have a number OF full gal
Ions and large fraction less than one
half gallon in nearly every instance. I'm
der existing law fraction of half gal
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 of
a 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, 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-
visions of the act applicable to all dis
tillers of fruit brandy. The quantity OF
spirits, 67,G49, S2l gallons withdrawn, tax
paid from distillery warehouses during
the fiscal year ended June 80, 1885,
was less than the quantity
(7S,342,474 gallons) withdrawn from
distillery warehouses during the
fiscal year ended June 80, 1884, by
l0,693,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,
q subject to peremptory Withdrawals in
+ case of excessive losses, provided the
United States is reimbursed for the add.
tional expense incident to such storage
He adds: "As in case of all other arti.
) Giles 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
I 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 OF
less severe, as the business of the distillel
" varies more or less from the artificial
standard set up by the law"
4 In concluding, tho Commissioner rec
ommends that the Inspector of Tobacco
n be abolished, and that his duties be de
n volved upon the collectors of districts
! where inspections of tobacco, snuff, CT
q gars or cigarettes for expectation are nee
essary.
i INDUSTRIAL TRAINING.