The morning Astorian. [volume] (Astoria, Oregon) 1899-1930, 1900-11-18
INTERNAL REVENUE RECEIPTS,
over Ten Millions in Excess OF the
Amount Previously Estimated.


WASHINGTON. Nov. 1.-THE annual
report of the commissioner OF internal
revenue for the fiscal year ended June
60. 1900. shows a collection exceeded bu;
once in the history cf the bureau. The
receipts were s99s.SlSlO7. being Slosle-
10T in excess Of the estimated amour;
and Sl2SsI. .5S4 more than during the pre-
vious year. The percentage Of cost Of
collection was 1.5S. as against 1.6S FOR
last year, being the smallest in the his
tory Of the internal revenue service.
Commissioner Wilson estimates that
the receipts from all sources ot internal
reverhe for the current fiscal year viii
approximate s2s5.OOO.OOO
A number Of amendments are recon-
mended TO be made to the war revenue.
The clause cf the law which perhaps
has given more trouble than any other
is that which requires a tax Of ten
cents on a Certificate Of any descrip-
ton" required by law not otherwise
specified in the act. It is recommend
ed that this paragraph be abolished.
Receipts given for Withdrawing de-
posits from banks other than savings
banks" says the report. should be
taxed" Receipts do not require stamps
under the law and it was found i'm
possible TO rule that when a deposltor
went to a bank personally and with
drew his deposit or a portion Of It By
rendering a receipt for the same that
such receipt was any more taxable
than ary other receipt. As a result.
the use OF receipts in lieu Of bank
checks in this manner Is constantly
increasing.
"Of course" says the report. this
/ is an evasion Of the tax but to evade
the tax in a lawful manner cannot be
prevented"
1t is recommended that where any
one instrument is in the firm or COM
blnes the characteristics Of two or more
/ instruments II shall be subject TO but
one stamp tax and that the highest
imposed upon either of the instruments.
/ There have been found upon the mar
ket a large number of medical prepara-
tions which have been held by the
United States court to be exempt from
taxation under the clause exempting
uncompounded .hemicals which are
nevertheless, put up under a patent OF
trade mark and for which proprietary
rights are claimed. 1T is believed. u
says the report, that congress intend
ed to tax all patent. proprietary OF
trade mark medicinal preparations alike
and it is recommended that the Jaw
be changed so as to effect this end"
1t is recommended that the law be
changed in regard to legacy taxes SC
as to reach the estates If alien prop
erty holders who reside abroad. Agri-
cultural fairs should b. exempted from
taxation It is advised that either tbs
tax on commercial brokers be repealed
or else others 10 the same class Of busi.
ness be included in its provisions.
The receipts from the various sourca II
during the year were:
Spirits. slOsSss.S17. an increase Of $1O,-
5S4.2SS.
Tobacco. s5s,a55.O84, an increase o.
se.S61, ,S76.
Fermented liquors s7855O,754. an in
crease Of S4,sO6196.
oleomargarine. S2,543,7S5. an increas'
of S5S7,lG6.
Filled cheese. s17,Os4, a decrease o
$1O35.
Mixed -four, s7429, a decrease Of siO1.
Other special taxes, including thea
ters, etc, s4,515.64 a decrease Of {4Oj,
952.
Legacies and distributive shares O
personal property, s2,sS4,491, an increas
Of $1,s49,O56.
Schedules A and B, $4O964,465 an in
crease Of $1,S73,453.
Miscellaneous, S2,s21, a decrease 0
IsI795