The Washington herald. [volume] (Washington, D.C.) 1906-1939, 1921-10-16
By Samuel W. Russell

same kind OF domestic production. In the first class
are coffee. tea and Cocoa Of which there was imported
into the United States for the fiscal year ending June
% Iozi I51S z46os7 pounds specific duty of cents
per pound which, would yield annual revenue in the
sum of $s74Iz,o4 This could all be collected
at the custom houses under the present organization
with little additional expense to the government
The slight increase in prices would 60 directly and
trey the government and would be for the bene-
ht Of domestic producers, Upon the assumption that
pound of coffee. tea. cocoa viii make twenty
breakfast cups this that the would be cent
per cup. Il Is certain that the people would prefer
pay tax of this kind. which Is not vexatous in the
method of collection and is otherwise negligible in its
individual application. in preference many OF our
present internal revenue exactions.
THERE were imported into the United States for
u the fiscal year ended June 80 1921, 7.oIz67oa3s
pounds Of sugar II estimated thai the eeeua rate
on sugar IN the pending tariff bill amounts to 10 cent
per pound which sugar imports upon the basis
of the last fiscal year. would produce of
revenue Il fairly estimated that the duties upon tea
coffee cocoa and sugar imports will produce sioo6Is.
iz336 which Is but little less than $2oooocooo dollars
Of additional tariff The ad vaiorem duty Of
per celt manufactures and this tea coffee cocoa and
sugar duty viii make the tariff yield $sSs6z7,4zs-46
which IS 100000 more than The estimates for the
tectise specific duties upon wool cotton meat cattle
sheep. oranges lemons. pneapples, olives, almonds.
zinc lead, manganese. magnesite, graphite, and coal
tar coiors, which may be arranged TO bring the ag-
gregzfe annual tariff yield up to- S6sooooooo. Now
the tme to lay the tariff sound equitable and per-
rnsnent lines coordinate part of tho Federal
reyemeT laws, in order that IL nary no longer be
separate subject of recurring agitation and partisan
1demagosy.t ~ y
s.s,s. ~ aH.f-fs ye.ll d
THE excses presently laid upon distilled spirits.
u tobacco. oeomargarine. filed cheese mixed -four
phosphorus matches and all other excuses should for
the sake of uniformity aud convenience both to the
government and the public be brought together under
one title in the revenue law.
Additional excuses should be laid Al moderate rates
upon afew select articles Of wide general consumption
which win assure considerable returns in the
Carbonated and cereal beverages should all be- taxed
at the rate offs cents per gallon which would
tax of y cent less per drink the dis
pensed the retail trade. The should be paid by
the manufacturer the dispenser of the beverages
the same principle applied to the tax beer,
which paid by the brewery bother. The
beverages Of should apply both to bottled
cereal carbonated drinks. and carbonated drinks
dispensed at so-calied soda fountains or other
dispensarics.
Data not available to estimate the yield of
such beverage excise. The Secretary of the Treasury
IN his letter Of August 4, to the chairman of the
Ways and Means Committee, estimated revenues from
alcoholic spirits Of $7soooooo and from other beverages
and soft drinks at s6ooooooo which would give
revenues from beverages of $I3s.oooooo This amount
ought not to be decreased in the rates imposed in the
excise on beverages The Secretary of the Treasury
further estimates that the revenues from the tobacco
excise will yield for the fiscal year 1929 $3Isoooooo
Tobacco proper subject for high excuses and should
be made to yield Of the greatest practicable
volume .+-f -.
Another proper subject for a new productive eS-
ci{e would be gasoline The consumption OF gasoline
in the United States for 1870 reported at 42s6
47Soos gallons. an excise OF cent per gallon on
which wosd yield $42,s64,zsoos of revenue Another
subject for excise which may at least be con-