The San Francisco call., 1896-12-13
RECEIPTS FROM The
INTERNAL REVENUE
Report of Ex- Commissioner
Joseph Miller Is Made
Public.
Marked Increase on the Tax
Derived From Tobacco and
Spirits.
Some Important Recommendations
Relating to the Bonded Ware.
house System.

Gently Commissioner of Internal Revenue,
was made public to-day. Th" receipts for
the year ended June 80, 1896, were $146.-
$50. .6l5, an increase of So. 5S4. .538 over the
receipts of the preceding year. For the
current fiscal year the Commissioner esti-
mates that the receipts will aggregate
$3.50, 100000.
Compared with the receipts for the pre-
ceding year the receipts Of the bureau on
the several objects of internal taxation for
the fiscal year ended June 80. 1885, were
as follows: Spirits $50, 070. increase
$so7. .449; tobacco $50, I'll. .629, increase
81, 006, 721; fermented liquors $33, ,S84 235,
increase 50, 14S 6l7; oleomargarine $1,2l9,-
432, increase $169, ,778; banks, bankers, etc,
$l34 (irst assessment); miscellaneous
$445, ,113, decrease OF $1S3, 900.
The quantities of various articles on
which tax was paid during the fiscal year
1896 are as follows: Spirits, distilled from
apples. peac es and grapes, 1. .440. $40 gal
Ions, an increase of 338017 gallons over
the preceding year; spirits, distilled from
materials other than apples, peaches and
grapes, 81, 039, 910 gallons. decrease 7,413.-
1T gallons; fermented liquors, 81, ,029, ,098
barrels, increase 2,264 687 barrels; cigars
and cheroots. 4 237, 755, ,943 in number, in
crease 73, 1888, ,603; cigarettes weighing not
over three pounds per 1000, 4,042, ,391 $40 IN
number, increase ia. 9S7, $3.50; cigarettes
weighing over three pounds per 1000,
l, 407, ,097, increase 1856, 200; snuff 2,548, 500
pot nds, increase 1. III, 125 pounds; tobacco,
chewing and smoking, 253, 667, 137 pounds,
increase 5,397, ,499 pounds; oleomargarine,
47,623,773 pounds, decrease 5,640,897
pounds.
1t is shown by the report that the cost
of collecting the internal revenue was
$4,0s6 292, and the Commissioner estimates
that 1or the fiscal year ending June 80.
1898, the expenses of the bureau will be
$4, $4,000.
The registered distilleries seized during
the fiscal year numbered 210, the illicit
distilIeries seized and destroyed numbered
1925, while the value of property reported
for seizure aggregated $685. Eight
hundred and thirty nine persons were ar
rested for violating the internal revenue
laws.
The whole number of grain distilleries
registered during the fiscal year ended
June 80, 1896. was 1888, of which number
1851 were operated.
i
plumber registered and operated occurred
in the class of distiIleries having the
smaller capacity for the production of
spirits.
The total number of grain, molasses and
fruit distilleries registered during the year
is 6689, and the total number operated is
6187.
number OF all kinds of distilleries regis
tered and OF 375S in the number of all
kinds operated during the fiscal year
ended June 80, 1896, as compared with the
fiscal year ended June 80, 1895.
The quantity of molasses for the pro-
duction of spirits other than rum has be-
come extremely large mum bering during
the past fiscal year S,507, 500 gallons, with
a product therefrom or 2,642, 322 gallons.
The quantity of grain used for the pro-
duction of spirits during the fiscal year
ended June 80. 1896 (1s,63o,61S bushels),
shows an increase of l, 130, 907 bushels over
the actual amount of grain used in the
preceding year. The number of gallons
of spirits produced from grain during the
year. 81, 456. 153, shows an increase of
4,283,6 ,641 gallons over the production for
the year ended June 80, 1895. The yield
of spirits from each bushel OF giaIn Is 4. AZ
gallons.
The quantity OF nolasses used for the
production OF rum during the fiscal year
l1.891 356 gaiIons) shows decrease OF 1923,
l9l gallons from the quantity used in the
previous year. The quantity of rum dis
titled from molasses during the fiscal year
Il, 400, 22S gallons) shows decrease OF 286,
855 gallons from the product of the pre-
vious year.
Concerning the general bonded ware
houses the Commissioner has this to say !:
Under the general provisions of law the
privilege of removal to and storage in these
warehouses is extended to all kinds OF distilled
spirits without ception ana consequently
several of the warehouses so established have
been mainly used for temporary occupancy Dy
spirits Tor which the warehouses served merely
as distributing agencies instead OF furnishing
convenient place for the permanent storage
OF spirits which require to be aged and rlpeneo
as was contemplated by the statute.
The practice OF distributing these spirits, de-
signed for immediate ptton, from the
| warehouse rather than from the distillery.
has resulted, of course, in delaying the pay
ment OF the tax thereon until the expiration
of the period covering the transportation OF
the spirits from the distillery TO the ware
house and their subsequent disposition to the
tr ade and consequently the natural loss OF
the taxable article occurring during sucn oe-
lay, is in respect to the tax transferred TO the
Government instead of falling upon the owner,
Eby whom 1t has properly been hitherto borne
In view OF this condition OF affairs, have
deemed it best TO discontinue such OF these
warehouses as were manifestly not su observing
the purpose of their establishment.
Iwould recommend that the statute In this
regard be so amended as to limit the privilege
of storage in these warehouses to such spirits
as may be approved by this office; and, fur
ther, that provision be made TOR charge OF
not less than 25 cents each for the general
bonded warehouse stamps and re-warehousing G
stamps which are affixed to packages OF
spirits upon transfer from distiliery ware
house to general bonded warehouse or from
one general bonded warehouse to another,
which charge it is believed, would mainly de-
fray the expense to which the Government is
put for the supervision and control OF these
warehouses. Unless action to this effect should
be taken it would seem to be best that the au-
thority for their establishment be withdraWn.
building for Oakland
WASHINGTON, D. O., Dec. 12.-The