The Richmond Virginian. (Richmond, Va.) 1910-1920, 1919-03-16
n ENFORCE
NATIONAL DRY LAW
sEvHNuE Loss MSrM1ztp
sunminuscncr Roper Says Aicohosfc
ncvusSrcs Were Declining AS
~ z. -, 1,AskA>7 s.. E.scScs1f}..
the war started,

speciai To The Richmond Yirginiani
waahinxton. March ls.--Secretary
" tha Treasury Carter Glass 10 one
N the many high officers in Washing
d. IN and out OF congress, who depre-
trs the failure OF congress TO enact
xfxlatton for the enforcement OF the
atom wide dry era which begins July
Had the congress which ad-
urned recently enacted such legis~
zion the task Of the commissioner
internal revenue and his many dep
les would have been made much
sier for they could have proceeded
omptty to prepare in advance Tor
task which lies before them.
While they naturally are not idle, In
~ OF the demands which are TO be
Ade upon them. and are preparing
best they can In the absence OF
.fntts knowledge OF enforcement
~ 10 meet the situations certain to
me. yet this task IL viii be apparent.
speset with difficulties.
In these days when talk is ram
ant. some of II bordering almost
son treason. NJ ignoring the dry law,
In cheerful 10 note that such high
Ulcers as Secretary Glass, Commls~
suer Roper, and others. are making
sown their thorough sympathy with
q dry order of the president. and
a eotl3iue nation wide drought Hn-
r. the new constitutional amendment.
Revenue Already Declining.
In this connection an interesting
apter may be taken from tho re-
mt annual report of Commissioner
5per In which he discusses the vari-
sources OF internal revenue past
Il present. and shows plainly that
f n h.,
aited States into the war that 'slco~
4 and alcoholic beverages were de
ming in importance as sources OF
sernal revenue"
In view Of this statement the
cAker who formerly whined about
government being without suffi-
mt revenues should prohibition re-
Ii Is simply an unpleasant memory.
\. Roper said:
p'The taxable year 1918 marks for
D internal revenue service the close
q decade of transition from eX-
ses based on exrediency to com
extensive and essentially different
stem of internal revenue have been
.oholic beverages and tobacco.
10 transition period began with the
OF August 5, 1909. which provided
an excise tax upon corporations
assured by income. The income
sis Of taxation was made capable
extension by ratification on Fehru-
70. 1918, OF the sixteenth amend
snt 10 the federal constitution. Fol-
ring the amendment OF the consti-
lion came the act of October 3, 1918
Itch superseded the corporation ex-
r Law of 1903. and prescribed a di-
II tax upon incomes of corporations
q upon incomes of individuals.
'For some time prior to the en-
nce OF the United States into the
~ Il Was evident that alcohol and
oll0i5e beverages were declining tr
portance as sources of interna
enue. Moreover. the foreign trade
.1atiou created by the war prevent
sfae customs laws from producing
much revenue as in previous years
,ese conditions accelerated the de
sopraent of income tax Legislation
d were responsible for the enact
5 ants OF September 3, 1915. ant
irch g. 1917. under which highe
ties were prescribed and othe
anges made IN the system 80 as t
urce When the government wa
aufred to raise the vast sums neces
~ for the support OF our militar,
oEranl the congress naturall
rred again 10 this new source Of rev
ue. which was readily capable q
pansion. The radical change
ought by this transition In the com
stion and scope of internal revenu
xatien are gtrikingiy evidenced b
outstanding statistics.
tsOf the total internal revenue col
tions In 1914 the Individual an
operation income taxes constitute