Evening star. [volume] (Washington, D.C.) 1854-1972, 1886-11-15
Whisky and Oleomargartne.
OF THE COMMISSIONER OF
INTERNAL REVENUE.


INTERNAL REVENUE.
In his annual report Commissioner of Internal
Revenue Miller says that although the tax
was paid during the last year on more than
million gallons of bourbon and rye whiskies in
excess of the quantity on which tax was paid
during the preceding year, the production in
1856 was SO much greater than the Withdrawals
as to leave q net balance in the warehouse June
80, SS6, OF four million gallons greater than
Was on hand July l, 1885. The production of
all kinds OF spirits was also two million gallons
greater than during the months OF July, August
and September, 1856, than during the CORE
spending months OF 1850, while the taX-paid
Withdrawals were hall u million gallons less.
The commissioner recommends 10 Congress
that the principle OF taxation which applies
to all other articles taxed under Internal rev.
enue laws be made to apply to distilled spirits
and that, as In the case of tobacco and beer ana
Of the new subject OF taxation. oieomargarine
manufactured and sold. or removed tor con-
sumption or use. The quantity OF distilled
spirits in the United States. except what may
be in customs bond warehouses, on the first day
OF October, 1885, was 9s, ,936, ,65l gallons. The
commissioner invites attention 10 the necessity
OF legislation TO remove the present discrimina-
tiOn against retail liquor dealers in the matter
OF penalties OF hne and imprisonment for doing
business without payment OF the required
tions that the number OF revenue agents be in
creased.
In closing his report Commissioner Miller re.
views the action taken by him Tor the enforce
ment of the oieomargarine law, and says: "it is
impossible at this time to estimate the amount
OF internal revenue wnfca will be derived from
II, however, the operation OF
the law should prove unsatisfactory in it's
present form, which is construed to levy y tax
only upon the article man anuiactured and sold or
for consumption or sale as supposili.
tious butter, the law can be SO amended as.
while imposing tax upon Oleomargarine Oil
neutral and such like substances without which
the supposititious butter cannot be extensively
TO provide also tor the use Of
such substances by subsequent compOunders
without the payment OF q second tax, as recti.
fiers are allowed to compound distilled spirits
on which the tax is paid without paying AN
additional gallon tax simply By delivering up
the original tax-paid stamp and receiving la
exchange other stamps representing the same
Quantity; also for refunding the tax on so much
rs Is used Tor iubrfcatfng purposes or otherwise
In the arts, and sciences. In my opinion, the
In securing the tag from the manu-
fActurer, who derives his maierial from the
animals, cannot be overestimated.
These manufacturers are comparatively lew In
number. By requiring them to stamp and
brand all their productions and 10 Keep such
OOoks as will indicate the destination OF their
products such products can be followed TO the
dealers aud through the dealers to the c0nsum-
ers. AT the same time, by the uSe OF system Of
exchanging stamps similar TO that now In opera
tion "a 70 distilled spirits, the article may be
readily Identified by the consumer without
necessftating the imposition OF second tax"
------~O~----
Mr.. Francis6 s. Corkran, formerly naval o1Iccr
In Baltimore. died Saturday At his home at