The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1885-11-24
INTERNAL REVENUE.
The Report of the Commits
siOner-Recomm endatiOns.
ABOUT DISTILLED SPIRITS.
shot His Wife-Murrin Elect ed-Ap-
pOintments on day-Miscel-
IanfOns kilograms.
The Internal Revenue.

WAsHIEeToN, November 22.-The an
nual report of the Commissioner of In
ternal Revenue shows the total receipts
from internal taxation for the fiscal year
ended June 80, 1885. wee SIP. 42i ,12l as
compared with S12l, $50 O89 for the pre-
1ous wear. It was estimated that the
receipts for the fiscal year would be
about $4,000, 600 aid that they fell
over 81. 90. 900 short of the estimate. re-
sultiug rom the seven months extension
allowed for the expectation OF distilled
spirits In bond on which to find a mar
ket will have to be reimDOrted. This,
with more than 10, 900 0O0 gallons that
had on June 30, last been in bond for
three wears or longer under the seven
months extension, afforded ample mar
gin for assuming that the receipts for
The current fiscal year would aggregate
st least $Il5,O90,OU0.
A table giving the receipts during the
last two fiscal years shows that there
Was a decrease of $9.39I,l77 in coHec-
tons on spi- its AID an increase OF
S145, 827 on fermenJed liquors. and an
incrtase of S24,55S from banks and
BANKERS. The total decrease was So
AOOfCAO. l4O Id ECoI N0AACCNACAAS 'SAN
made IN Illinois, amounting TO $23 90
8S5, Kentuc Y second. $l4 842. AS, New
York third, with $13 .823, 5t5, Ohio
fourth, with Sl256 ,516, Pennsylvania
ifth. with $7,37I 200, and Indiana
seventh, with $l,03l,855. The smallest
collection was made in Vermont,
amounting to 500. 800. The total re
ceipt5 for the 6rst quarter of the
present fiscal year were $28,6T0, 749,
beng an increase of $23. S65 over
the collections during the cores
pOnding period of the previous fiscal
year. The cost of cCl ection for the
present fiscal year was 81, 455 .430 against
s. ,006 94i for the previous fiscal year.
The total expenses of the service during
the past year wer5 = out 2, p per cent. OF
the amount collected; 624 vIOlaters OF
the internal revenue law have been re-
ported by revenue agents during the
year; 234 persons have been rested
on their information. Property TO the
value of $17I .052 has been reported for
seizure and So, 1853 for assessments for
unpaid taxes and penalties.
The Commissioner recommends an
Increase in the number of revenue
agents. The report of the tobacco IN
dustry for the last fiscal year shows
gratifying results. Not only has there
been a small increase in the amount of
taxes co. lected but there has been an
increase of manufactured products and
al unusually large increase in the
quality Of these products exported to
foreign countries. The number OF
grain distillerIes registered during the
year was 1,0a5, of which only 9lS were
operated The Commissioner invited
special attention TO the necessity for
legislation having for its object the
taxing OF ali fractions OF a gallon of
distilled spirits, and says the operation
OF the present system of taxation has
resulted In the loss Of a very appreci-
able amount of the revenue. He adds
that the plan has been adopted at sew
ersl large disCIlleries, of substituting
packages of ten gallon capacity and up
wards, in place of the spirit barrel of
ordinary size, for the sole purpose. ap-
parentlg, of obtaining the benefit of
The untaxed fraction as frequently as
possible The commissioner also rec
0mmends that the provisions Of the law 4,
under which grape brandy products
are permitted three years storage OF
their product In a special bonded ware
house. be made applicable TO dlstlllers
of brandy from all fruits.
The quantitRof distilled spirits IN the
United States, except wat nav be IN
customs BOMBED warehouse, on the first
day of October was 80, 107 025 gallons,
and the average stock of each retail
liquor dealer n the United States was
estimated at 80 gallons. There was a
decrease of ], $50. Oh assessments In dis
tiled spirits, made during the past year
from the amount assessed the previous
year. mainly because the production OF
distilled spirits three years ago Was less
than it was four years ago, and because
large quantities Of spirits on which the
Ak had become due were bonded for
sxDort and suffered to remain in the
warehouse without payment or assess
mens Of thu tax for period
not exceeding seven months. Al:
luding 20 the transportation OF
exported spirits, the commissioner
says: Besides 100000 gallons OF do.
nestle spirits on which the national
revenue tax has never been PAD, winch
remainedin store inforelgn warehouses
st the close of the year, there then re-
NAMED in distillery warehouses 10, 229. :
473 gallons of spirits which had SO re-
nained for period exceeding three
wears from the date of the entry for de-
1osit. It appears that under an
6niniOn OF the Attorney General OF
December 9th, 1884, s lch spirits as are
covered by transportation bonds or ex-
portation bonds are allowed 10 remain
IN distiIlery warehouses during time
reasonably necessary in process OF ex-
portation. even after the -explr-
alton Of the three years limit
fixed by the warehousing bond,
inns time was limited by. my pre-
decessor with the approval OF the then
secretary Of the Treasury TO seven
months. Not being able TO see the nee
essity Tor SO long a time TO accomplish
zoe transportation of spirits to port OF
export nave, with the approved OF
the present Secretary, reduced the time
70 thirty days and solimited the time
within ~ no Which such bonds may be fled
as to collect the tax.on or before the ex-
piTation of the time (three vears) with
which the spirits may remain in distil
lery warehouses. The only time row
op aia able IN excess Of the three year;
IS that which occurs through ths neces-
ssary, delay in enforcing payment o. the