Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-09-04
ALCOHOL IN THE ARTS
Treasury Officials Puzzled How to Garry
Out the New Law.
Action May BE Postponed Until Con-
gress Shall Furnish Money for
Proper Supervision.

No questions now pending before the
Treasury Department are receiving so much
attention from treasury officials as those in.
volved in section u of the new tariff bill
which exempts from internal revenue tax
alcohol used in the arts and In medicinal or
ether like preparations.
For some time past Commissioner Miller
OF the internal revenue bureau has been
diligently at work in the preparation of
regulations under which this provision Of
the act may be carried into execution.
Dfnculties of the most serious character
have been met at the very outset, and at
almost every step in the work. 1t being the
law of the land. both Secretary Carlisle and
Commissioner Miller, as administrative off,
GERS of the government. are earnestly en-
deavoring to find some way by which 1t
may become operative. but thus far the So
luton of the matter seems as remote as at
the beginning.
No Money or Machinery for Adminis-
tratton.
1t Is explained at the internal revenue
bureau that 1t would be easy enough to
formulate regulations were 1t not for the
fact that Congress has provided no money
or machinery by which the department
would be enabled to administer the law. Its
enforcement would be easy also were 1t pos
sibie to confine its operation and benefits to
the large manufacturers. who might be look
ed after with comparatively little expense.
but the act, 1t Is pointed out, forestalls any
such Interpretation by providing that amy
manufacturer may use alcohol for the spe-
Gifted purposes, free Of tax. While this
use must be controlled by regulations
made by the Secretary Of the Treasury. yet
1t would be q violation of the spirit Of the
act, II not its letter, 1t Is said, were those
regulations so drawn as to practically debar
from the benefits of the act any honest and
legitimate manufacturer. however small.
The great question to be solved in the view
of the matter taken by treasury officials is
how can effective supervision be esta blished
over the 100000 druggists and other pros
pective benef1ciaries of the act without the
aid of a very large force of agents. This
force the Secretary has not at his dis
posal, and, under the law, has no authority
to appoint.
Map Postpone Action.
Treasury officials who have given the
matter much consideration and who ad-
vance these views say there seems to be
only one course open to the officials and
that is to postpone action In the matter
until Congress reassembles in December.
when, 1t Is contended, the act will be either
repealed outright or SO modified as to ad-
init OF being executed without almost un-
limited opportunity for fraud. There is at
least one precedent for this course. On
August 5. 1881. Congress passed an act
taxing all incomes above $500 per cent
per annum. AS In the present case. no pro-
vision for carrying 1t into effect was made.
with the result that nothing was done under
1t until the meeting Of the next session of
Congress, when. on July 2. the act was
repealed. Whether this course will be pur-
stated. but IT. is pnder serious considera-
ton.