The climax. [volume] (Richmond, Madison County, Ky.) 1887-1897, 1889-11-20
Our Internal Revenue.
Annual Report of Commits
sioner Mason.
RECEIPTS OF THE GOVERNMENT.

They win Amount to Over Five Million
Dollars More Than the Estimate Of
Last Year-sOme Valuable Statistics
About Distilled Spirits.
WASHINGTON, Nov. is.-The annual
report of Commissioner of Internal Rev.
enue Mason, covering the operations of
the bureau for the fiscal year ended
June 30, 1889, has been made public.
The report shows that the internal rev.
enue receipts from oil sOuicss during
the year we're $3.50. 1914, 49,. or S5.SS4,-
434 more than the estimate in the last
annual report from the bureau. and it
Is estimated that receipts during the
current fiscal year viii reach $780,
600, 900.
The revenue from piTits during the
past fiscal year aggregated S74,3l2, 206,
IN increase of $5.OO5, O39 over the pre-
ceding year; from fermented liquors,
S23, 723, S35, or 1899, GIG more than dur
ing the preceding year; from tobacco
in its various forms, S3l, S66, $50, an in
crease of $1,000, 42S over the preceding
year; from oleomargarine 1884, 247
against 1851, 1879 during the preceding
year; and from miscellaneous sources,
S97, 2S4, or so, 355 less than during the
preceding year. The percentage of the
cost of collecting this revenue was a
fraction less than 80 per cent, which
is exactly the same as the percentage of
cost for the preceding fiscal year.
The report embraces the following
statistics relating to the production of
spirits throughout the country. The
II -
tered during the fiscal year was l, 440,
of which number /, 267 were operated;
an increase during the year of lao in
! the number of registered and of 239 in
| the number operated The larger in
crease, both in the number registered
md in the number operated, occurred
| in the class of distilleries having the
smaller capacities for the production of
spirits; there having been an increase
Ollie in the number of dlstilleries of
this class registered and of 40 in the
number operated
/ In the class of larger distilleries there
was q decrease of two In the number
registered, but there was an increase of
/ sixtY-eight in the number operated
| There were 3, 1876 fruit distilleries regis
| tered, ind 3.O72 operated, an increase
of 442 IN the number registered and of
465 in the number operated during the
| fiscal year.
The total number of grain. molasses
and fruit distilleries registered and
operated during the year are 4,576 and
4 $40 respectiy ely.
Twenty million nine hundred and
ninety thousand nine hundred aud
twenty -four bushels of grain we're used
in the production Of spirits during the
year, an increase of 4S6S, 4l5 bushels
over the amount used in the preceding
year. and IS, 800 bushels less than the
average for the last ten years.
Eighty-seven million eight hundred
and eighty-seven thousand and fifty-six
gallons of spirits were produced from
grain during the year, an increase of
/ 10, 4g9, 2y6 gallons over the production
of the preceding year, and 4. I6i, $50
gallons more than the average produc-
ton for the last ten years
| The following figures show the stock
on hand, production and movement of
distilled spirits during the past year:
Actual, 81, 055.01S gallons. Produced
during fiscal year Sc, 85S, $40 gallons.
Total. 800 30l, OPS gallons. Withdrawn
tax paid during fiscal year 75,9O1, 735
Withdrawn for expectation $500, 235
| gallons Withdrawn for scientific pur-
poses, destroyed by fire, loss by leak
/ age, etc, 3, 1877. ass gallons. Total, ST.
$50. ass gallons. Remaining in ware
houses at end of fiscal year, So, 512, go
I gallons.
The commissioner estimates the
| quantity of distilled spirits in the
United States, except what may have
been in customs bonded warehouses,
on Oct 1, this year. at 102, go, 983 gal
Ions, this quantity being distributed as
/ follows: In distillery and special
bonded warehouses, OF, 674, 200; in hands
of wholesale liquor dealers, 10. 255, SS3
gallons; in hands OF retail liquor deal
ers. "a 10, 900 gallons.
During the year 466 illicit stills we're
seized, and 236 persons connected with
them were arrested. The report fur
nishes the following statistics relating
to the production of tobacco, snuff,
cigars and cigarettes during the year:
Total production of tobacco and snuff
for the year, 235, la, 279 pounds, an in
crease Of II, $50, $50 pounds over the
preceding fiscal year. Production of
cigars and cheroots. 3,969, OS4965; of
cigarettes 2,395, 1875, 10, or total pro-
duct of cigars, cheroots and cigarettes.
amounting to 6,z67, $50, O75 in number,
against $3.50, 6j5s 175 during the pre-
ceding fiscal year.
A statement is included in the COM
missiOner's report showing the number
Of cigars and cigarettes manufactured
in the different states, during the calen-
dar year 1888, from which it appears
that New York leads tho list both as o
cigar and cigarette manufacturing state;
having produced during that year /, los, :
404 66l cigars and 9O6, OBS, $50 cigarettes.
Pennsylvania comes second as o cigar
manufacturing state, having produced
044 I'll, SOS cigars, but only 10, 100 cigar
cites.
Ohio stands third In cigar manufac-
ture, having produced 294. 81, 159
| North Carolina stands second IN cigar
cite manufacture, having produced 564.-
542, $50; Virginia fourth, go, S42, 600, and
Maryland fifth, 143 647, 40.
Commissioner Mason recommends
legislation which will remove the op-
pOrtunIty for evading the law taxing
fractional parts of O gallon of dis
titled spirits AS matter Of convent
ence, he says in the computation
OF the tax provision was made for tax
ing only even gallons, the fractions
either being dropped or treated as o
whole gallon as above stated. This was
| done, doubtless, upon the cOnsidera-
ton also that the sum Of the fractions
dropped, and that of the fractions added
to make full gallon, would. on an
average. be nearly or quite the same
and so neither gain nor loss would re-
suit from this method either to the tax
payer or to the government
1t has not however. so happened.
The distiller is qui at liberty to use
packages Of any size, not below ten gal
Ions canacity, which he may choose
and to draw of his spirits at any rate or
strength Of proof which may suit his
purpose. It is therefore perfectly fcas-
ibie for him to so fill his packages as to
constantly contain a large. and often
the largest possible untaKed fraction.
taxable fraction occurring only by some
mischance
This course has been pursued for
many years with great success. es-
peciaily by the large distillers who are
producers Of alcohOls and pure splits,
and do not keep their product for any
considerable length of time IN distillery
warehouse. Spirits Of the kinds which
commonly lie IN warehouse for long