The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1900-11-17
GREAT TAX COLLECTIONS
INTERNAL REVENUE YIELDS NEARLY
THREE HUNDRED MILLIONS.
Never Exceeded hut Once-Changes
Recommended I'm the War Revenue
Law-Low Cost Of Collection.
ipeclal 70 the Indlanaeolls journal.

Special TO the Indianapoli Journal
WASHINGTON, Nov. l6.-The annual re-
port of the commissioner OF internal rev.
enue. made public to-day, shows aggregate
collections for the fiscal year ended June
30. of s2s5.Sle. 1O7.57. of which s5.4O7. sss.l7
were made in the Sixth Indiana collection
district. Collector Nowlin. and 81. 7S2. "a
in the Seventh Indiana, Collector Henry.
The receipts in the country at large were
sl0.3l6 .l07 in excess of the estimated amount
and 81, Ss1. 5si more than during the pre-
vious year. The percentage of cost of col
lection was l5s as against 1eS for last
year. being the smallest in the history OF
the internal revenue service Commissioners
Wilson estimates that the receipts from all
sources OF internal revenue for the cur
rent fiscal year will approximate s2s5OoO.o 900.
The commissioner takes new position in
accounting for the successful administra-
ton of the law by giving those who paid
the taxes a very large degree OF credit
for the result He says: II deem IL my
duty. in the interest OF justice. 10 make
new departure by saying that for the sue
cessful and economical manner in which
internal revenue laws have been admin
istered much. credit is due to the millions
of taxpayers throughout the country for
the generous, patriotic and prompt manner
In which the taxes have been paid.
An important feature OF the report con-
sists OF a number of amendments recon-
mended 10 be made 10 the war revenue
act. The clause OF the law which, perhaps.
has given more trouble in its administra-
ton than any other, is that which requires
a tax OF 10 cents on certificate OF any
description required by law not otherwise
specified in the act
Ii Is recommended that this paragraph
be abolished The greater part OF such
certificates, says the report. are necessarily
issued by Federal. State or municipal off,
GERS. and the Internal Revenue Bureau
has ruled that where such certificates were
issued in the exercise OF functions strictly
belonging TO a State In its ordinary gov
ernmeutal or taxing capacity, they were
exempt from tax. In a number OF States,
however. the officers have maintained that
all certificates issued by them were ex-
empt. because required by State laws, and
have declined to affix stamps.
Receipts given for Withdrawing deposits
from banks other than savings banks, says
the report, should be taxed. Receipts do
not require a stamp under the law, and
II was found impossible to rule that when
depositor went to a bank personally
and withdrew his deposit or portion OF IL
by rendering a receipt for the same that
any other receipt. AS result the use OF
receipts in lieu of bank checks I'm this
manner is constantly increasing. "of
course" says the report, this is an eva
sion of the tax, but TO evade the tax in a
lawful manner cannot be prevented"
II is recommended that where any one
instrument is in the form or combines the
characteristics OF two or more instruments
IL shall be subject to but one stamp. tax.
and that the highest imposed upon either
There have been found upon the market
a large number OF medical preparations
which have been held by the United States
70 tn ho rnr.f from. A.
the clause exempting incorporated chem
icals which are nevertheless put up under a
patent or trade mark and for which pro-
prietary rights are claimed. IL is believed.
tax all patent. proprietary or trademark
medicinal preparations alike, and il is rec
commended that the law be changed so as
TO effect this end.
A recommendation is made that any in
strument, document or paper of any de-
scription mentioned in Schedule A which
has not been stamped without intention to
eyade the law be permitted to have the
same remedial rights as other papers.
There does not now exist any penalty for
failure TO affix stamps TO parlor and Sleep
tng-car tickets, and this, IL is said, should
be remedied.
1t is recommended that the law be
changed in regard to legacy taxes so as 10
reach alien property holders who reside
abroad. Agricultural fairs should be ex-
empted from taxation. IL is advised that
either the tax on brokers be repealed or
else others in the same class of business
be included in its provisions. The law also
should be changed so as TO permit the
transfer of special tax stamps from one
taxpayer to another to enable the sue
cesSor to carry on the business.
number of other amendments looking
TO the administration of the law I'm re-
gard to distillers. tobacco manufacturers,
etc, are included in the report. Attention
Is called TO the lack of protection given by
the statutes II internal revenue officers
in the discharge OF their duty, and in
creased penalties are recommended whore
murderous assaults are made on them.
Congress is asked TO establish new scale
of salaries for collectors which will Justly
compensate them for increased responsible
titles and services. A similar recommends
ton is made with regard TO revenue agents
The receipts from the various sources
during the year were: Spirits sos. SOS, sl7,
increase of Sl05S5, 2S3; tobacco. SIS. 3s5 OS4
an increase of ss.s6l.Sl6; fermented liquors,
$40, $50. 754 increase OF 1896. 1876: oleomargar-
inc, $2,543, 7S5. increase of $5s7.1es; filled
cheese. $17.O64 decrease OF sl,033: mixed
-four, N439. decrease of si01; other special
taxes, including theaters, etc, s4515. $40 de-
crease of 05,952; legacies and distributivs
shares OF personal property, $751; 49, in-
crease OF s1.649.056; Schedules A and b. $40
ga. 465, decrease of $2S73. 453; miscellaneous
$2921, decrease of S,795.
During the year there were fewer Illicit
stills destroyed than i'm any of the three
preceding years, which. says the report,
| is exceedingly gratifying. especially when
taken i'm connection with the fact that dur
| ing the last few months In some Of the
sections Of the country where Illicit spirits
have been produced distilled spirits have
| brought better prices than for many years.
Attention is called TO the fact that in COM
nlunities where Illicit distiliing prevails &c
| has been found that the violatOrs OF the
| law are not confined to the unregistered
Illicit dstillers alone. but embrace in many
| sections a large number OF registered dis
| tilers, who are driven TO this course I'm
| self-protection to meet the competition
| forced upon them by Illicit distilers, who
| do not register or make any pretense OF
| complying with the law.