New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1886-11-15
THE INTERNAL REVENUE.
REPORT OF COMMISSIONER MILLER
THE RECEIPTS PROM TOBACCO. LIQUORS AND oLso-
Observation-Disclosures REConMEsDED.

WARRINGTON, Nov. 14.--Joseph 3. Mlller'
Commissioner Of Internal Revenue. has submitted DIS
annual report to tao Secretary Of 'ne treasury.
elaborate docur,sns of lIo printed pages and gives
account OF the operations OF tho Internal Rev
am. s.rv,c. IN tho uscs ~ compared with
prev,ous yesrA The receipts from al sources OF inter-
nal revepue for tho hscsi year ended Juno ~
,sss vere ST. 902. 800 compared with S1l242ll2l
o., ,h. x.., 1898 1921 59Oy039 for the year 1884,
s,44,53 s44 for tho year 1883. and si46o2s273 Tor
-. ,..r 1892 A statement Of Withdrawals for con-
sumpop o the ~ compared with the proceed
,nr xear show y large increase In all articles OF nxr
tim sxc.pt suuR OF which there was decrease OF
10, TAT lbs Tho principal increase was In cTara cigar
ats. and sprts disulod from grain Tho cost Of oof
,,,or Gas a. 299485 being about Dor cent OF the
moun, oo,,.c,ed The collections during the previous
cost 81 455 49, about 80 of the amount
,,..,.d The frat three months Of the
pre.ent nscsi year wore *Zo.So4'So4, IN
,,or.... Of s23O44l over the receipts for
TN. oorrespondins period Of last year The
,,ra..s Al MAINLY on tobacco and fermented liquors.
houxh there WIS small Increase In tho rec-ipts from
sprts iistiIed from apples peaches AMI srapra Inc
r,,,a, Decrease was IN the tax on aprits distilled
from msenss other than apples peaones or grapes anu
in IN. special retail dealers tax
r, a. ..,n.,.d that the sum Of Sl1S 600 900 will be
o.cted during tho current fiscal from the varions
source, OF internal revenue In making this esumss
Miller saws hts OHIO" mpch emoarrassen
nv tho prrsenc~ OF q new source ef revenue oeomsrss
inc and the entire OF any statistical Informs
ZION as 10 the quantity manufactured. the number Of
Factories 10 making II and the number OF per-
.,,. or firms engaged IN senx the product whole
sse and retail DEALERS IL WAS estimated that the re-
re- pts for The fiscal year would De not less than
RI, 600 600 The actual receipts excesd that sum BY
81. 902.S
,.r,a, revenue law have been reported by revenue
the year. 537 persons have been arrested
on their information property to he value nj Sl36Soo
has beep reported them for seizurc and for
a.sr,.ments for uHpad taxes and penalties Tho num-
her f et stls seized during the year was 564, and
the number OF person employed therein arrested was
OLA Tho .e,zures were principally In Georgia, North
Carolins Tennes.ee. Kentucky and Virginia The
ut spent during the year In detecting and punish
ing prr.on. for violations OF Internal revenue laws
S4256l Properly to the value OF S2so9SZ was seized
during the year for violations OF law.
nh. eliza. Of tho year. Juno 80. 1875 officers, CLERKS,
m.ss.nx.rs AMI laborrrs employed In tho bureau.
and the paid for ther salaries was S24SslO AZ
the close of tho year ended Jdne 80 1885, the number
Of mr. r.ons 90 employed 900. and the amount pad
for salaries IN that year 1884. SOL During the year
rnnsd June 80 1884, there 24l persons enployed
and tho paymepts on account OF their salaries was
S29642 The Commssioner says that notwithstand-
ing tins the force the work OF the Office Is
good shape
Tho estimated expenses for the next hecal year
amount to "a. 236.44O. OF which $l.9o0.Ooo ia for
.lar,ss and expenses OF collectors, 1880 900 for
salaries nj EXPENSES OF revenue agents. surveyors
ganger storekeepers etc. and $2G6440 for salaries OF
officers employees Of the Commissioners Office Sew
era items omlttrd In the above statement. Ihe
estimates for OF collectors are based on an est
mate OF probable COLLECTIONS The estimates for the
office include Appropriation for an
addition chief of DIVISION an increase OF force rem
dered necessary by the oleomargarine law. The Com
missioner also recommends the appropriation OF the
sum OF S5 900 as salaries for two stamp agents at
he
the STAMP manufacturers. as provided by the act OF
Anyust s. 1886 The number of stamps issned during
the year 55O06l.o 29 ana their value S135,ll23Oo
collected from tobacco III the last
fiscal year WIS $27.9O7 1862. This includes internal
revenue taxes imposed imported man ufsctured to-
barc and snuff, and cigars and cigarettes. The In
crease of last fiscal over those
for the previous year was from manufactured
tobacco, $S65.025 cigars and ciesreles. S3Slooo
special tsxes. $53.69s. The amount of direct TAX
stu duo Is $2.56s939. appor,ioned among
,hs State. as follows: Alabama, $5i l.02s;
Arkansas. S1O7.lsi Colorado, SID Florida $72162i
Georgia. $i66,3s4; Mississippi. 1902 O46 North
CaroIn 1913. "a. South aroma, SAL IA Teunrs-
ser soy 493 Texas, $l74.265. U'ah. Ts6.9s2: vlr-
gina. $!So662; w 'shingon Ierrltnry, So.f5I me
Com recommends that alter me dlrrct lax &C.
cnnnts are nnaly adjusted De Instituted IN The
bones the delinquent commissioners Tor Tue recovery
of amount col octrd by them ana hOl accounted lo.
The number OF ds,Il res registered du ing thr year
| was g. 2I2 an tho number operated GO3i or TINS
number 5o75 fruit dslii"ri's. The to,a spirit
producing cap city Of grain and mo as dlseres IN
| one ION n
az nconncinr acity OF similar ilsrries operated
s sns H. 1850 wa. 2s3sIs gallons day. The
npml,er of pr n stilierrs -istered during Tue
US III 1873 of which uDer $50 were op"rNted, a de
OF 63 IN the nunrr rrsst.rru an a" Treiss
orryions year There rum dsul-rirs registered.
ana %pe.st yr ."' There were 5loi iru dsIercs
rrgstered 5O75 operated an Increase OF 500 In tho
nuner registered and $50 IN the lumber operaei dur
ing the prrvour year. The quantity OF gram ns-d m
production Of spirits da,ss so n 100 y~ar
Iar preceding nsoa year an It's 2soo36l
The pumber Of gallons OF spirits produced from grain
during Ine year CsO344.3S0 show. an increase OF
o. jU.s 80 iss5. ana Is s75 COS GALLONS than tho
| average product Tor The la.t niue years
| Although the tax was paid IA Inc last year on more
than a million gallons OF bourbon and rye whlsk-ys in
excess of the quantity on which tax wa paid during
greater than the as 10 o on e. balance
IN warehouse 90 June 81 o'J ux oo re- nrn
dncton of all kinds OF spirits was also 100000 gallons
1855. than during the corresponding mouth. OF 1855.
wnle the tsx-pai witndr"w.s were 100000 gallons
ported 1886 went swell the stocks IN the ware
houses Of Brrms Ha'on1rf Bermuda Tho tendency
June 80. 1885. the CommI-slonrr says has been
and rye whiskes IN distillery warehouses. On this
subject Commissioner Miller says:
The bnk Of the assessments 1896 enforce
the collect Of the overdue ga9n'~I on spirits Of tese
assessments OF this character. which empower The
penal and per per month interest
MANY mae stsr. have organized themselves into associations
each Of which has agreed TO limit his pro iucon.
thai product OF all will not be than
demanded the communities supplied 10y them. But Is
that unless all dister OF one Kind OF sprits
such distillers
liable themselves unable Osc their spirits when
theT una - the taA that
From Of things II is hardly to e expected that such
a union will nor am sure that even all were
uutl,ri. uo
he 81 icirnt for-te tho of the markets three
years hence. am therefore constrained asslu
ominend Congrcss that tue principle OF taxation
which applies to all other artc taxed under In ernal
made To apply tn distilled spirits end
that the OF tobacco and beer, and OF the
subject of taxaton oeonaryarine. the tax be levied
upou the spirils which shall bo manufactured and sold
or removed for consumption or use.
Commissioner Invites attention to the necessity
OF legislation remove the present discrimin alton
aga nst retail liquor dealers Ia the matter OF penalties
of fine and imprisonment for dong business without
payment OF tho required special tax. lie hrs
Recommendation of last year for change IN law