The semi-weekly miner. [volume] (Butte, Mont.) 1882-1886, 1885-11-25
WASHINGTON GATHERINGS.
An Important Decision as to
the Land Laws.
THE
An Extended Showing of the Colleo-
tions and the Cause Of
the Deficit.

substance that the Communication of the
homestead is in effect and law the turning OF
an entry into a presumption, and as such,
is illegal when the claimant has previously
had the benefit of presumption. Since the
passage OF the homestead law it has be-
come almost universally the practice for
settlers to secure claims under both that
and the presumption law; in addition to
which they have usually taken the benefit
of the timber culture law, thus aggregating,
under the three laws, a maximum estate OF
$50 acres to each settlers. 1t has been
customary to take up a pre-emp-
ton and ''tree claim" alone, and
after the lapse of the shortest necessary
interval to mortgage the former Tor enough
to pay the Government price OF it, when,
having secured a title, the settler was at
liberty to away and take the benefit
OF the homestead law. The ruling OF the
Commissioner is calculated TO put an end
to this practice. 1t leaves the settler still
the right to secure either the pre-emption or
homestead in addition to his tree claim
and as far as the ruling itself goes 1t leaves
him the right to secure apre-emption claim
in the usual way, and then secure a home
stead by living upon the land five years,
but the latter right General Sparks does
not concede. 1t has been stated that he
has made a ruling to the effect that no per-
son is entitled to the benefits of both the
pre-emption and homestead laws. Thi. is
incorrect, no such ruling having been made.
There is reason to believe, however, that
when this question comes before him in a
way to demand a formal
RULING ON THE SUBJECT
he will hold that in passing the homestead
law Congress intended only to give the
choice to settlers OF limited means, by
a%ffording them a method OF obtaining l6O
1900 1--1 .AI@- ory 0fhnr nr1f1nu
than the payment of the customary fees,
in the place of purchasing under the pre-
emption law. Such ruling, he says, would
be in concurrence with the views which
have inspired the movement in Congress to
/ repeal the presumption lawo outright, and
| should the timber culture be repealed,
! it would have the effect OF restricting the
area obtainable by the single claimant to
one quarter section. General Sparks held
| that the avs (the homestead and ~"
| emption), interpreted as they have ileretH.
fore been, offer a temptation to fraud and
| place a premium upon it. The hope OF Sc
curing a second claim is held out by one
law as an inducement to make
SETTLEMENT M IMPROVEMENTS
upon the first claim of the most temporary
and inexpensive character. 1t is simply de-
signed to make a false show OF good faith
| and to swear by" as Immediately after
| the final proof or communication, as the
| case may be, they are to be abandoned and
| another residence established upon claim
| No. 2. General Sparks holds that If Con-
| gress designed to give the same settlers the
| benefit of both laws it would have imposed
upon him requiremts to establish a tenn
porary home in one place only to be aban-
| doned for another within a few months.
| Should the ruling indicated as probable
never be made, that already made pro.
| hibiting the Communication OF homestead
| claims bv persons who have previously
| been pre-emptors will still, he believes, have
an important result in preventing to CON
| siderable extent, speculation In claims.
The obligations to live i've years upon a
| claim is a test of good faith, to which only
| actual farmers who desire land for their
own cultivation will care to submit.
REVENUE COLLECTIONS.
The annual report OF the COMMISSIONS
of Internal Revenue shows that the total
receipts from internal taxation for the fis-
cal year ended June 80. 1885, were S112,-
421.121, as compared with $121.59o,O 39
for the previous year. 1t was
that the receipts for the last fiscal year
swould be about $ll5,o5o,e oo ana maj
thew fell over 50, OOO, 900 short OF the estl'
mate. resulting from the seven-months' ex-
tention allowed for the exportion OF dis
filled spirits in bond on which the tax vas
dine There are now about 10000 OO gal
Ions of distilled spirits abroad, when, &c
find q market, will nave to be reimported
This with more thar 10000 gallons thai
had on June 3Oth last been In bona 1ol
three wears or longer, under the seven
month g extension, efforded ample marglf
for assuming that the receipts t"f tAe cur
yvnn1l aUurppatp at Least
S115 OOO, 900. The table giving the receipts
during the last two fiscal years shows tina
there was A decrease Of S9.394,l77 III col
lections on spirits, aud an increase q
S145 S27 on ierunented liquors, and an IN
crease of $24.55S from banks ana Dank
era. The total decrease was $9,l6o,9l9.
THE LARGEST COLLECTIONS
xore made in Illinois, amounting to $23,
Hn7s se5. Kentucky second, $14,S42,475
New York third, with $13,S33,64o; Ohi'
fourth. with $13,565.516; Pennsyivanl'
fifth S7,371,2O9; Missouri sixth, with So
sc 376165. and indian seventh, with 81,
99i S6G. The smallest collection was mad
in Vermont, amounting to $29,S9O. I'm
total receipts for the first quarter OF Tn
present fiscal year were $2S,69O,7 BEN
an increase of $23,S66 over the coliectloh
) during the corresponding period OF tne PR
vious fiscal year.. The cost o. coiiece.o an1
T the nresent fiscal year was 4,4oo,45'
AGAINST IS ,OO6, ga for the previous fisc;
year. The total expenses OF tn
| service during the past year wei
l ahont cent. OF the amoun collectee
l Six hundred and twenty-four violators {
Tho internal revenue law have been II
norted by revenue agents during the yea:
pp3A nersons have been arrested on the
information; property to the value
, S171,O52 has been reported LOT selzur:
e snd s52 500 for assessments for unpal
taxes and penalties. The Commission
recommends an increase in the NUMBER
r revenne agents. The report OF the TOBACCO
8 industry for the last fiscal year snow
!, oratifving ref ults. Not only has there bee
r s,nan increase in the amount OF TAX
Collected. but there has been a marked l
crease of manufactured products ana q
unusually large increase IN the quantlty
9 these products exported 10 loreish y
{, tries, The number OF
X GRAIN REGISTERED
d a,r;no the year was 1875, OF which on
h o1s we're ~operated. The Commissioner
v;ted special attention to the necessity
legislation, having for it's object the TAX,
of all fractions Of a gallon OF distilled splri
and says the operation OF the plesehS -
TEN of taxation has suite In the loss
20 a very appreciable amount OF revenue. !
dds that this plan has been adopted
several large distilleries OF SUBSTITUTE
ne packages OF ten gallons capacity and U
y wards in place of the spirit barrel OF or
6. nary size for the sole purpose apparel
re Of obtaining the benefit OF untaxed III =
- tions as frequently as possible; !
"a Commissioner also recommends that I
NJ PROVISIONS Of the law under whI
nag grape brandy products are permitted I
tn three wears storage OF their product in spec
bonded warehouses be made applicable
n, distillers of brandy fruits. The quaint
ed Of distilled spirits in the United states.
re sent what may be in customs bonded wa
houses on the LIST day OF OCTOBER -"
e e 9o,1O7,0 26 gallons. and the average ste
ia Of each retail liquor dealer in the I'M IN
States is estimated at $50 gallons. In
IN was a decrease of 81, $780, OLA in the asse
ments on distilled spirits made during
ISL mast wear from the amount assessed
PREVIOUS year, mainly because the p
he drction of distilled spirits three years
was less than it was four years ago. a
because large quantities OF spirits on WI
to the tax had become due were bonded
1ss export and suffered to remain in the We
100 ! house