Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1886-11-15
INTERNAL REVENUE TAXATION.
An Interesting Report from Joseph s.
Miller, Commissioner of Internal Rev.
enue.
WASHINGTON, Nov. IA

| WASHINGTON, Nov. IA.
Joseph 5. Miller, commissioner of internal
revenue, says in his annual report that the
total receipts from all sources of internal rev.
enue taxation for the fiscal year en- led June
80, 1886, was 81 l6. .902. 1863, against SIP 42l,-
III, in 1885; Sl2l ,590.03 1888 and Sl46.-
523.213 in 1882. The statement of withdraw
ais for consumption during the past year, as
compared with the preceding year. shows
a large Increase in all articles of taxation,
except snuff which was a decrease of Sl95,
747.
The principal increase was in cigars, cigar
cites, and spirits distilled from grain. The
cost of collection during the year was 81, =
299, ,42o, about SO per cent. OF the amount
collected. against S4, AS, 430 in 1885 and
about 39 per cent of the amount collected
The receipts during the first three months of
the present fiscal year was S2S, ,903, ,904, an
increase of over $3.50, ,44l over the receipts
during the corresponding period of last year.
The increase is mainly on tobacco and fer
mented liquors, although there is small in
crease IN the receipts from spirits distilled
from apples, peaches or grapes. The princi-
pal decrease was in the tax on spirits distilled
from materials other than apples, peaches or
grapes and in the special retail liquor dealers
tax. 1t is estimated that Sis, 200, 600 will
be collected during the current fiscal year
from the various sources of internal revenue
Commissioner Miller SAYS his office is
much embarrassed by the presence of the new
source OF revenue on oleomargarine and the
entire absence of any statistical information
as to the quantity manufactured, the num-
ber of factories engaged in its production and
the number of wholesale and retail dealers of
the same. During the year 564 illicit stills
were seized and the persons employed therein
arrested. The seizures were principally in
Georgia, North Carolina, Tennessee, Ken
lucky, and Virginia.
The amount spent in detecting and punish.
ing persons for violations of the internal rev.
enue laws was 42,56l. Property worth
S2S6,9S2 was seized for violations of law.
The number of bureau employee. have been
reduce from 220 to 1876 and the amount of
salary from $2S4,59 to S24S,Sl0, without
diminishing the efficiency of the office
The number of stamps issued during the
year was $50, 0,O6l ,02l, and their value 1885,
ll2,305.
The aggregate amount of taxes collected
from tobacco during the last fiscal was S27,-
9O7 ,362, including the internal revenue taxes
imposed on imported manufactured tobacco
and smut, and on cigars and cigarettes. The
increase of collections for the last fiscal wear
over those for the previous year was from
manufactured tobacco, SS65 OPS; cigars and
cigarettes, S58l, $50; special taxes, S53, sos {;
The production account shows an increase in
manufactured tobacco OF 10, 1893 .206 lbs. in
the number of cigars and cigarettes of 433,-
507. .247; in exported tobacco of 29, 1868, ,250.
The number of cigars imported during the
fiscal year was 73,l39,07S. The value of
manufactured tobacco imported was 1889.
The number of distiieries registered dur
n and
Grated 6034. OF the latter 5075 were fruit
distilleries.
The total spirit producing capacity of grain
and molasses distlleries in operation Sept
lst was lSS,747 gallons per day, against 2S2, =
61S day Sept. lst, 1880.
The number of grain distilleries registered
during the year was 1882, of which $50 were
operated. a decrease of 62 in the number
registered and an increase of 32 in the num-
Der operated as compared with the previous
year The decrease occurs in the class of
distilleries having smaller capacities for
production, there having been a falling off of
"A in the number of dstIleries of this class
registered and of five in the number operated
In the larger distllleries there was an increase
of Ii 10 the number registered and an in
crease OF 81 in the number operated.
The quantity of grain used in the produc-
tiOH VI cplilts uuGluk Tue year IL.
bushels) is an increase of | $3.50, ,l29 bushels
over the amount used in the preceding year
and is zoos, ,36l bushels less than the ayerage
for the last nine years.
In closing his report Miller reviews the ac-
tion taken by him in enforcing the olemar-
garine law and says: 1t is impossible at this
time to estimate the amount of internal rev.
enue which will derive from oleomargarine.
If, however, the operations of the law should
prove unsatisfactory in it present form, which
is construed to levy tax only on the article
manufactured ond sold or removed for con.
sumption or sale as suppositious butter, the
law can be so amended as while imposing tax
upon oeomargarine, oil neutral and such like
substances without which suppostious butter
cannot be extensively manufactured to pro-
vide also for the use of such substances by
subsequent compounders without payment of
second tax as rectifies are allowed to COM
pound distilled spirits on which tax is paid
without paying an additional gallon tax,
simply by delivering up the original tax paid
stamps and receiving in exchange other
stamps representing the same also for re-
funding the tax on so much as is used for
lubricating in arts and science. In my opin-
ion the advantage in securing tax from the
manufacturer who derives his material from
| slaughtered animals cannot be over estimated.
| These manufacturers are comparatively few
in number. By requiring them to stamp and
brand all their productions and keep such
books as will indicate the destination of their
products such products can be followed to
the dealers and through the dealers to the
consumers. At the same time by the use of
the system of exchanging stamps similar to
that now in operation as to distilled spirits
the article may be readily identified by the
consumer without necessitating the imposi-
| ton of a second tax.