The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-11-26
LIN L EIllN AL llII lIIN VA.
The Commissioners Full Report
Total Receipts FOR the Fiscal Year
Amounted to $l24, 32o,475 -
This Is an Increase Of S5, 497, ia
Over Any Year Since 1888.
During tho Year 619 Illicit Dlstil-
leries Were Seized by Officers.
What the Commissioner Has to Say
About the r sduction OF the Reve.
nuo by the Abolition Of tho
Fruit Brandy Tax.

enue, has made an elaborate report TO the
Secretary OF the Treasury OF tho opera
tons of that service during the fiscal year
ended June 80 last. The report shows
that the total receipts for the fiscal year
were Sl2l, 326, 475, an increase OF So, 49,
la over the receipts Of any year since
1883, when the receipts aggregated slH,-
553, 3i5. The receipts ior the year were
also 81, 1926, I75 moro than the estimate.
The estimated receipts Tor the current
fiscal year are sl25, 200, provided no
changes arc made in the existing rate Of
taxation. The Withdrawals from con-
sumption during the year were MS follows:
Spirits distilled from apples, peaches aud
grapes, $50, l07 gallons; other spirits,
70,677,37 gallons; fermented liquors,
2l,GS0,2l9 barrels; cigars, asa, 726,-
$50; cigarettes, 1852, 200, 100; snuff,
Ti3G0S9 pounds; tobacco, chewing
and smoking, POI ,025,6l3 pounds; oleo-
margarine, 32,607755 pounds. This
shows a large increase 10 compared with
the previous year. The cost Of collection
OF Internal taxes for the year was $685.
2S3, being less than 80 per cent. Of the
amount collected. The cost Of collection
for the previous wear was "a per cent. Of
the amount collected. During the year
ISL persons have been arrested Tor revenue
violations; property 60 the value Of $751;
| 7Ii35 has been reported Tor seizure, and
| S3,6l0. IL for assessments for unpaid taxes
and penalties. During the year 5lS illicit
stills were seized, resulting in the death OF
one officer and the wounding of another
The number Of dist.lCriCs registered
during the year was 1921 aud the NUM-
Der operated was 3,6i6 The number OF
grain distillcrics registered was 1900 OF
which ,O2o were operated. An increase
over the previous year oi liO m the num-
Der registered aud OF sixty in the number
operated.
There were 1854 fruit distilcrics regis
| tered and 2,SGi operated, n decrease 81
| 1902 of the number registered aud $40
in the number operated. The Comnis-
sioncr deVo'cs chapter 10 the subject oil
| fruit brandy, aud tcncws his rocOmmonda-
ton OF last year that authority be given for
| the distillaiion Of al kinds Of fruit under
| the regulations which govern the produc-
ton OF brandy from apples, peaches or
grapes exclusively.
In regard TO tie proposition 90 remove
the taxation on bmn1y distilled from fruit
hc says II appears 10 be probable that the
relief Of this article from taxation would
lead 10 the utilization of large num-
Der OF different fruits for the distiln-
ton OF spirits aud 20 the production
of an additional volume oi such spirits
which might reasonably be expected 10
have an apprcciable effect upon the tax
paid grain aud molssscs spirits with which
Il would come into competition. The re-
duciion, the revenue by the abolition OF
the tax upon fruit brandy Is moi, in his
opinion, TO be measured by The subiuc.
ton OF the present collections from that
source. A considerably larger amount
would, he says In oil probability, be lost,
while mischief To the revenue service aud
increased difficulties In the enforcement Of
the law "a 10 grain and molas,cs spirits,
out Of all proportion 90 the amount Of tax
surrendered must be seriously apprc-
hended. The quantity Of spirits l70. 21O,-
400 gdllons) produced aud deposited IN dis
tillcry warehouses during the year IL les
than the production az, ~, 500 gal.
lonsl Of the year 1887 by 1.5j2, 1913 gall
Ions. There was an Increase amounting 10
i,s27, GGg gallons In the pr1ductionoi alco.
hOl, rum, gin, pure neutral Or cologne
spirits and miscellaneous, aud q dccfca.e
amounting 10 1889, SO gallons Ia the pro.
duciion Of bourbon whisky, rye whisky
and highNincs. The quantity Of spirits
l70,7il, sll gillons) Withdrawn tax paid
from distillcfy warehouse during the year
Is more than the quantity ljb, 1875, $50 gal.
lOnsl withdrawn from dIsiillcry ware.
houses during the year ls55 by i,3jA,JOS
gallons. II the quantity I2,Glj. 7p2 gallons,
~ stated 10y the chief u the bureau Of Bia.
tisiics) 0i exported domestic spirits REIN.
ported during the year upon payment Of a
customs duty equal 90 hcinicrnh revenue
taH be added, the quantity virtually with.
drawn from distillcry warehouses during
the year IN found b. be 1i.iV,GJj gallons.
or i,111, Blb more than during the year
1857, including The l,2lO,bij gallons
rcimpoflcd and tax paid during that
year. There was MT decrease oi
f0D,5Os gallons In the quantity Of spirits
Withdrawn Tor export d. compared with
the previous year. TITO Commissioner
says that Ia RESPONSE b. numerous aug.
gcslionH by members 81 Congress aud
others as 10 the pncticahliiy Oi withdraw.
ing spirits from dlstillcry warehouses fro
Of tax iUr use IN tho mechanical arts, and
protecting the revenue against fraud 10y
mcihylaiing The spirits in bonded ware.
houses established for that purpose, the
mycfmcop.st Of his Office Wus requested 10
make experiments In The chemical labom.
tory Tor the purpose NJ asccfiaininl
whether such spirits c0uld be dcmcthyi-
alod. From an exhaustive report by that
officer IL appears, SAYS tho Commissioner,
that lac hls succeeded, by the use
Of a small still. In sctafating the mothyl.
or wood alcohol, IRON the ethyl, or
taxable alcohol and deolorizing n portion
Of The ethyl alcohol through the use Of
bone black aud other chrmigal substances
The Commissioner -ays ufiher ut may
be urged that u tho domothylliion cannot
DO accomplished without tho nee Of sill
the operation i readily liable 10 detection
bocauso 81 The special surveillance &c.
CURED by the internal revenue laws In tho
matte. II stills and disiilliug, but do not
take this view u the case The uliedl
feranUc lave 80 Dot prohibit he psg VI
ril'r BY persons ninrf tbsn dlst,llHT 81
u ihis, Hud. ~ piattrr pi istt, tnHny
druggists and u,bVn uso stills on tbgif
prcmhsA II Is true that these laws po'