The Portland daily press., 1888-03-12
RANpALL,s REVENUE REDUcER.
How Ne Would Take OFF NInety-flve
Millions.
Tariff Revision Studied as One OF
the Fine Arts.
a Document Much Longer Than
That Of Premier Mills.

WASHINGTON, March 1.-THE provisions
Of the Randall tariff bill are made public.
Section one provides for the repeal Of the
internal revenue taxes on manufactured to-
baeco, snuff, cigars, ETC., and also the special
tax now required Of manufacturers and
dealers in tobacco, and fora rebate of the
taxes paid on goods in the original packages
at the time this law goes into effect.
Section two repeals all existing revenue
laws relating TO the manufacture or sale Of
tobacco, cigars, snuff, ETC., to take effect July
/, 1888, and provides that there shall be no
drawback allowed on such goods entered for
export on or after that date.
Section three repeals all existing laws i'm
posing revenue tax on spirits distilled from
apples, peaches or other fruits, to take effect
July /, 1888; provided, that no person or
persons shall be allowed TO manufacture or
distill spirits partly from fruits and partly
from grain or other substances, without the
payment of the full tax required by law up
on the making or manufacture Of spirits dis
titled from grain, and any person violating
the provisions of this section shall be fined
not more than $500, or imprisoned not more
than one year, or both; provided. farther.
that upon all unbroken packages, kegs or
barrels Of such fruit spirits, there shall be
drawback or rebate In favor Of the distiller,
dealer, or other owner of such spirits TO the
full amount Of the tax paid thereon.
Section four provides for the c0nhscation
and destruction Of all Illicit. distilling appa-
ratus under $50 In value; all over $40 In
value shall be forfeited to the government.
Section five repeals all laws imposing any
special taxes upon the manufacturers Of
stills, wholesale and retail liquor dealers and
wholesale and retail dealers In malt liquors,
n tab pffpQf .InlU 4 1SSSs algO UT0VllInQ Tor
a drawback for the amount OF such taxes
paid during the current year.
Section six gives the Secretary OF the
Treasury power to grant permission 70 any
firm, individual or corporation, to withdraw
from bond alcohol or any spirits containing
alcohol, subject TO the internal revenue tax
In specified quantities Of not less than 800
proof gallons without payment Of the inter-
nal revenue tax on the same or on the spirits
from which 1t may have been distilled, for
the sole purpose Of use In such industrial
pursuits, as shall be specified In the permit
issued by the Secretary OF the Treasury;
provided, that any person who. shall sell,
use, or wilfully permit the use OF spirits so
withdrawn, under the act for any other pur-
pose than that specified therein, shall for
each offense be fined not more than 5000. or
be imprisoned for not more than two years,
or both.
Section seven provides that "Weiss beer"
containing less that IL per centum alcohol
---~~---"~
Section eight provides that in lieu Of the
tax of 90 cents gallon on distilled spirits,
now imposed by law, the tax shall be 10
cents gallon; and also provides for rebate
of 40 cents a gallon upon spirits In all ORR
ginal and unbrOken casks or packages, upon
which an internal revenue tax OF 80 cents
gallon has been paid.
On the tariff, the bill Is q careful and com
plete revision Of the whole tariff system. 1t
carries TO the free list q large number OF ar
ticles now paying duties and which enter
into consumption, either as raw material or
otherwise, and in the production Of which
there Is no Injurious competition be-
tween this and other countries. In
the revision of the tariff, the aim
has been to apply intelligently consistent
principles to all branches OF industry and
In so doing our industrial system has been
considered as wholeand diff ring from other
industrial systems in the important factlthat
labor, in this country, receives a larger share
of the annual products OF labor and capital
combined, than in any other country. This
important advantage 10 the labor interests Oh
the United States the bill aims to preserve
throughout, while at the same time 'in fair
ness TO all interests" :" as stated in the Chica-
20 platform, ito reduce and equalizeo the
duties on imports. The principles applied to
the revision Of the tariff In this bill are first.
| that the difference in the cost Of producing
| commodities in this and other countries,
where there Is no climatic or other natural
| causes why they cannot be produced abund-
| antly in this country has been studied and
everywhere adhered to as cardinal prlncl-
pie to be enforced In any revision OF the tarif.
One principle Of great importance has been
kept constantly In view, and that Is the line
which marks the difference Ia the cost OF
producing commodities here and abroad. To
determine Just where the line Of difference
falls is. of course, in many Instances, difi-
cult: but 1t may be safely assumed, where
importation in any line Of commodities Is
large and increasing, and no good reason ap-
pearing why the things cannot as well be
produced here, that such duties are below
the cost line, and that the advantage Is with
the foreign producer. III production In the
same line Is diminished, or suspended alto
gether, in this country, II becomes proof
positive that the advantage Is too great to be
overcome with a readJustment OF duties.
Where importations are not live and increas-
ing it may consistentybe assumed that the drl-
ties are quite high enough, and in many cases
may be safely reduced. And. In case the In
dustry Is of such nature as TO permit trusts
and combinations Of any kind to raise prices
above the level Of prices and profits In other
industries, then IL becomes important that the
cost line should be closely adhered to; and
that has been the aim In this bill. In indus
tries where trusts or combinations are sup
posed to have such powers. IL Is less lmpOr-
ant Of course, to apply the rule rigidly where
prices are regulated through free c0mpeti-
tion. In such cases, under well known eco
nomic principles, the tendency Is always to
general level in profits, wages and prices In
any industrial system.
In working out the details Of the bill under
these principles, the aim has been TO pare
close and adjust to the different schedules
with the object always In view TO lower the
duties wherever possible and reduce the
revenues, being careful at the same time TO
hurt no established industry. 1t Is estimated
that reductions under this bill are, on inter-
nal taxation repealed, $4,000, 900, and es-
100000. The bill Is the result Of great labor
and industry and framed after the fullest In
quiry and conference with those directly In
terested. The rates will not suit many Oh
those engaged In manufactures, but are
deemed fair and proper response to the de-
mand for reducted rates In our tariff laws.
The bill Is fully twice as long as the Mills
bill, and relates to many more subjects.