The times., 1898-11-24
THE INTERNAL REVENUE.
Annual Report of Commi..Iore,
Scott.


The annual report of Commissioner of
Internal Revenue N. B. Scott has been
submitted to the Secretary of the Treas
TRY. This years report is particularly
interesting, because of the fact that in
addition to the usual liquor, tobacco and
other statistics, there is a special report
or the war taxes, giving full statistics for
the first three months of the present fis-
cal year-July. August and September.
Mr.. Scott takes up first in his report
the figures of ths- total amounts collected
during the fiscal year ending June 30, 1898.
and during the first three months of the
present year.
There was collected from all internal
revenue sources during the past year
$1I0s66.sl9. This sum showed large in
crease over the previous year, which was
unexpected by Mr. Scott and is not ac-
counted for by him.
His prediction for the year was that
about sl55, ,00o 600 would be collected This
sum would have shown the usual rate Of
increase over previous years. The sum
actually received was far in excess of any
previous year. and 100000 larger than
for 1896 The largest sum ever collected
before was sl61, Geo and the largest in
crease for any one year was less than
| Sl0.0CD,000
The aggregate receipts for the first
| three months of the present year, which
| are the three months during which the
war taxes were first collected, We're sIl.-
ss9. i51.3l. For the same months of 1897 the
receipts were So. 1872 63s.s2. the increase
this year being s2S.l9S. .s20.e9. Mr.. Scott
says Of this showing under the new taxes
! and of the prospects for the remainder
I OF the year:
This large increase however. is abb
normal. and may be regarded arising
from the large collections incident to
! carrying into effect the new lines of taxa
tion provided for in the act of June 13.
| 1895. Therefore I am of the opinion that
any estimate based upon the above figures
should be very carefully considered. and
| great weight should be given to such
! reduction in the receipts as may be rea-
| sonably anticipated during the remaining
nine months of the current fiscal year. In
view Of these conditions, I do not deem
! 1t wise to fix the estimate for the receipts
I from all sources of internal revenue for
/ the fiscal year ending June 80. 1899 higher
! than SGT. 900. .000."
( The tables of the amounts collected
/ from the various articles taxed show that
/ all classes of spirits yielded the Govern
ment during the year sa2 5,6. .sss.777. an in
Z crease of over ten million dollars over the
I previous year. OF this total. whisky and
3 other similar liquors paid over ss5. .010 coo
/ or nine-tenths of the entire amount.
Beer and other fernented beverages
/ yielded 20 the Government s3s 5l5. .l2i1i. Al
| increase over the previous year OF over
/ 81. 100000.
/ The various taxes on cigars. cigarettes
! snuff. and all forms of tobacco. YIELDED
! during the year. $50 80 522S 81. Ttis sum i.
/ may be noticed. is slightly less than t-e
/ sum paid for beer tax. and only a. ittle
more than a third of the sum paid on
{ distilled liquors. The tobacco taxes for
/ the year were five and a half millions
I larger than in Isss;.
I oleomargarine yielded the Government
I 81 .sl5. ds0.5i. the sum showing an Increase
( over the previous year OF nearly n IN I'd
I OF Il million. The makers and sellers OF
{ hii-d cheese paid the Government durirg &
1 the year sis.5lS-s5. Filled cheese = the
only commodity ON which the taxes csl-
| lected did not increase There was = fall
( ing of in the tax OF nearly a fifth.
There was collected on the sale Of play
! ing cards sZsl. .oso.e5. Opium manufactured
for smokius purposes was taxed Sittfg
/ Statistics OF the amounts OF spirits.
4 beer. tobacco and other articles con-
sumed during the year are also given
{ America consumed 7ss53on gallons OF
whisky and similar beverages. The quan-
THY Of this class Of liquors drunk IN
! creased almost io.@o.011. The consump-
3 tion 81 beer was also largely increased.
I The number Of barrels drunk huriag the
"a
7 less was the record OF the previous year.
J The tobacco statistics show that tsla.-
I ss7.7s7 cigars were smoked as against
sun.0pa.tIo less the year before The in
crease was nearly fifth.
] The number Of cigarettes consumed was
( 5,55l. is6.7sI. In cigarettes, curiously
enough. there was large falling OF in
! consumption. The decrease from the
number smoked iI 1896 was 400. .c00D0l.
over l5.01000 pounds of SNUFF were used
during the year. The snuff habit is on the
| increase. the amount used in 1896 having
been two million pounds less.
| or chewing and smoking tobacco
| 2sS.ie0.6l3 pounds were used, an increase
| of 27,OO0,0o pounds.
The consumption of oleomargarine in
| creased more than fourth in the year
| from i2,000.000 pounds to 55.SsS, 72I.
| The table of amounts collected during
the year from the different States shows
| that Illinois paid much the largest
amount-Ss9, 65S eS6,09--or not much less
| than one-fourth of the entire $40 900
| collected. New York was the next
| heaviest taxpayer. with a contribution
| of s2l. .05S. $685. e5. Next in order were Ken
lucky, Ohio and Pennsylvania
| The figures next given by Mr.. Sect are
| those giving particulars of the amounts
! collected in the first three months under
the new tax. They show that the Increase
| in this period was s. 510 655. IS on tobaccos
| and SS. lsS. 5.5S on beers.
| The new taxes not heretofore assessed
have yielded the following revenues for
| the three months: Banks. 81, 29l 554 &c: bill
Hard rooms, S2l5, 7G6.1s; stock brokers. $l97.-
| S13.07; commercial brokers, sles. 80;
pawnbrokers, $50. 52S.40: bowling alleys,
| $40. .H.5s; circuses. s13.5ls.7e; exhibitions,
theaters, music halls S6s, 1854. The total
of these new taxes was s., 9ss. SOS ss.
The cost of collecting the taxes for the
year was 1896. .0l050.
Mr.. Scott reports that the number OF
Illicit stills destroyed during the year has
| been much larger than ever before He
says:
..In 1891 1916 unregistered stills were
| seized. Since that time seizures of this
character have gradually increased.
until during the last fiscal year they
reached the unprecedented number of D.
3si. The cause of the increased Illicit
| degree attributable to the increased tax
ON that product by act of August ~ 1894,
| from 90 cents to s1.1O per gallon"
| The report describes the workings of
the new tax law at length. quoting rnany
| decisions made since the act wept ;nto