The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1885-11-23

its probable effect Is explained by text book for
school uses. The matter of the report, however,
is not confined to art alone, but includes consid-
GRAFTON of the instruction OF agricultural colleges,
and traces the relation OF such studies 10 art cul-
ture. The report VIII be ready Wltnln tnree
months.
Ruling by Commissioners Sparks.
WASHINGTON, Nov. 22.-Commissioner Sparks
has recently made ruling which is probably de-
stned to have important influence in two er three
days upon the course of the transaction in public
lands He has decided in substance that cOmmu-
tation of homestead is in effect and in law the
turning of entry into preemption, and as such is
illegal when the claimant has previously mad the
benefit of preemptiOn OF law. Since the passage
of tine homestead law it has become almost uni
versal practice for settlers to secure claims under
both that and the preemptlon law, ana In additlon
the timber culture law, thus aggregatng under
these laws a maximum estate OF 4SO acres to each
settler. 1t has been customary to take up pre-
empUon and 'stree claims at once, and after the
lapse af the shortest necessary interval to mort
gage the former for enough to pay the government
price of ,when having secured thetltle the settler
was at liberty to move away and take the Denent
of the homestead law The ruling OF the commits
soner is calculated to put an END to TINS practee.
preemption or homestead tn addition TO MS tree
claim oand so far as the ruling itself goes it leaves
him the right to secure preemption claim IN Ihe
usual way and thus secure his homestead by ly-
ing the land for five years. But the latter right
General Sparks does not concede. II has been
no person is entitled to the benefits OF Dotn pre-
emption and homestead laws. This Is incorrect,
no such ruling having been made. Ihere Is rea-
son to believe, however, that when the question
comes before him in way 70 demand formal
ruling on the subject he will hold that in passing
the homestead law Congress intended only to give
choice to settlers of limited means by affOrding
them the method of obtaining 100 acres OF land
without any other outlay than the payment OF tne M
customary fees in place of purchasing under the
preemptiOn law. Such ruling, he says, would DO
in concurrence with the views which have IN
plreemption law outright, and Should the timber
culture law be repealed it would have the effect OF
restricting the area obtainable by single claim
ant to One-quarter of the section.
Gen. Sparks holds that the two laWs-homestead
and pl misunderstanding together and inter-
preted as they have heretofore been, offer tempta-
t0n to fraud
The internal Revenue.
The annual report of Hon. James S. Miller, com
missioner Of Internal Revenue, shows that tne
total receipts from all of internal revenue
for the fiscal year ended June go, 1885, were we're
for 1854 Sl44, ,558, ,344 for 1888 and STAG, ,523,-
273 for 1882 1t was estimated that the receipts
for last year would be 81 115,00O,00O and that tney
commissioner says resulted from seven months
extension. all owed for the expectation of dis
titled spirits i'll bond, on which tax was due.
He adds that there are now about 81 100000
gallons of distilled spirits abroad which to fined
market will have to be reimported Ihls with
more than 100000 gallons that had on June
20 las been in bond for three years or longer ui-
der the seven months extension afforded ample
margin for assume that the receipts for the eur
rent fiscal year would aggregate at least 49,
100000.
Illinois. flig amounting to $2s o7S s75 Kentucky
second with S14, ,s42, ,455; New York third with
$13 3,82g,645; Ohio fourth with S12, ,5566,519j
Pennsylvania fifth with ,S7,371 ,2o9; Missouri
sixth with So, ,217 ,209 and Indiana seventh with
S4O31 1866. The smallest collection was made IN
Vermont amounting to S29S90. The cost OF col col
lection for the present fiscal year was S4 455, ,430
against Sc, ,o76,914 for the previous fiscal year
Tie total expenses of the service during the past
wear were about 3.9 per cent of the amount col
iected. The commissioner says that the general
condition of the service appears to be good.
The report of the tobacco growing industry Of
tile last fiscal years shows gratifying results. MOI
only has there been small increase in the
amount of taxes collected but there has been q
marked increase of manufactured products ano
an unusually large increase Of quantity OF these
products of thesesgoods exported to foreign coun
| tries. In discussing the direct tax the commits
soner says that there is discrepancy hetweeI
the register of the register of the Treasury as
| the amount of direct taxes collected, and as tC
| the amount still due commissioner says he Is. IN
| formed certain manufacturers are successfully
| using wood naphtha to the detriment OF others
employing tax-paid grain alcohol, ana tnat @ t6e
perfected as to render it impossible to employ i
| in many of the trades and arts in the place OF
ethyl alcohol without detriti0n and possibly with
| equal advantage He.says he has been unable to
| verify these statements bht in view OF the i'm
portance of the question he calls special attentl0r
| it. The quantity of spirits produced and depos
| tied in distillery warehouses during the year is
| less than the production OF the previous year BY
| 320,376 gallons.
The whole number OF grain distilleries regis
| tered during the past year was 1875, OF which
| number only 11S were operated. being decrease
| Of 96 in the number registered, and Of 100 in the
| number operated during the previous fiscal year
/ The commissioner invites special attention to tht
necessity of legislation, having for its object tht
| taxing of all fractions of gallon of distilled
| spirits and says the operation of the present Sys
| TEN of taxation has resulted in a loss OF a yer!
| appreeiable amount of revenue. During thu
| wear the expense to the United States in enforc
ing internal revenue laws as to spirits from whcl
| no revenue is derived was little more thai
| 1886, 900. The quantity of distilled spirits in tht
| United States, except what may be In bonded
| warehouses, on the 1st of October, 1885, wa
so 107 ,O26 gallons, this quantity being distributed
| as follows: In distillery and special bonded
warehouses, 40 502, ,534 gallons; in the hands Q
| wholesale liquor dealers, 15,256,792; IN tn
| hands of retail liquor dealers, 27 700. II
Of each retail liquor dealer in the United States il
estimated at / so gallons.
| The commissioner recommends that the 0itlce o
| inspector Of tobacco be abolished and that MI
duties be devolved upon the collectors OF districts
where the inspections OF tobacco, snutf and cigar
| are and that expectation be made under such reg
| ulatons as the commissioner of Internal revenue
with the approval of the secretary OF the treaSur.
| may prescribe He recommends an increase il
| the number of collectors of internal revenue an,
| of the clerical force in his department,
nEElNES LIS DnSITInA