Year: 1877

The method adopted in Virginia to collect
a tax on the sale ofspirituous and malt liquors,


is meeting with commendation from every
quarter. It is known as the Moffett register
or bell punch, by which record is kept with
the view of collecting tax on each drink
The liquor seller is required by law to register
each mans drink, which is done by touching
the machine, and bell sounds the requiem of
departed spirits. The purchaser has an in.
terest in observing that the law is complied
with in every instance, as the additional tax
comes out of his pocket, and failure on the
part of the saloon. keeper to register drink,
not only cheats the State, but adds largely to
his own profit which the buyer is not anxious
to accomplish, as general rule. The tax
upon drinks is two and half cents for spirit
uous liquors, and one-half cent upon malt
beverages. 1t is estimated in Virginia that
the sum of $500, 900 will be realized from this
source within the first twelve months. Doubt
less the yield will be greater in future years,
as there is tendency among saloon keepers
to oppose the law as an interference with their
business, and the notoriety of the little punch
has caused many persons to adopt the plan of
drinking at home, where the tax can be avoid
ed. When the novelty of the arrangement
wears of, these sensitive individuals will re-
turn to their former haunts, and the income
of the tax gatherer will be largely increased
thereby. The opposition of the saloon-keep-
ers, under the practical operations Of the bell
punch, has fast dwindled away for percepti-
BILE reason. As the seller is required to pay
the tax into the State treasury, the cash sys.
tenn is rigidly maintained, and there are no
scores to be collected from doubtful customers.
This feature commends itself to the good sense
and selfish interests of the saloon keeper, who
is no more worried over the frequent lmpor-
tunities of moneyless visitors.


The proceeds of this tax in Virginia will be
applied to the extinction of the public debt,
and it has occurred to us that similar law in
South Carolina would relieve the tax payers
of vexed and troublesome question in pro.
viding for the interest on the bonded debt.
Basing the estimate of the sum likely to be
realized in this State upon the amount stated
above for Virginia. it may reasonably be in.
ferred that the annual sum of $500, 900 would
flow into the Golfers of South Carolina, were
the bell punch introduced here This estima-
tions of value as tax gatherer may be accept
ed as approximately correct, if we concede
that the patriotic citizens of Virginia are as
moderate in their desire for liquids as the
population in this State. There is nothing
com G pulsory in the payment of the tax, as eve
~ citizen has an option about patron!zlng the


institution !; and then there is satisfaction to
the patriot that he is assisting to relieve the
mopwealth from one of its heaviest bur
deus, He becomes public benefactor. In
all seriousness, we think the proposition de-
serves the careful scrutiny of the General AS
sembly, and the member who will champion
this novel method of taxation, deserves to be-
immortalized as one of the just gods, who "ot
our pleasant vices make instruments" to yieio
profit to the State. The invention owes It's
name to the originator, DR.. Moastt, who has