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ommissioner of Internal Revenue-Continued.

Assessments:

amount of, in each class and in all classes for the fiscal years ended June 30, 1876 and
1877, compared

116

reasons for increase or decrease in the amount of, in the several classes named during
the past year....

...116, 117, 118

Bank-checks:

number of transactions involved in payment of tax on, during the fiscal year 1876–77
(94,500,000).

receipts from, during the fiscal year 1876-'77

tax on, not burdensome.

Banks and bankers exclusive of national banks and savings-banks:

average capital of, for twelve months ended May 31, 1876

average capital of, for twelve months ended May 31, 1877

average capital of, invested in United States bonds for the years ended May 31, 1876,

and 1877.

average deposits of, for twelve months ended May 31, 1876

average deposits of, for twelve months ended May 31, 1877
average taxable capital of, for twelve months ended May 31, 1876..
average taxable capital of, for twelve months ended May 31, 1877..
distribution of, among the States and Territories

number of, for six months ended November 30, 1875 (3,767), and May 31, 1876 (3,802) .
tax collected on capital of, during fiscal years ended June 30, 1876 and 1877
tax collected on deposits of, during fiscal years ended June 30, 1876 and 1877
Banks and bankers, exclusive of national banks, but including savings-banks:

average capital of, for twelve months ended May 31, 1876
average capital of, for twelve months ended May 31, 1877
average deposits of, for twelve months ended May 31, 1876
average deposits of, for twelve months ended May 31, 1877...
average taxable capital of, for twelve months ended May 31, 1876.
average taxable capital of, for twelve months ended May 31, 1877
average taxable deposits of, for twelve months ended May 31, 1876
average taxable deposits of, for twelve months ended May 31, 1877
distribution of, among the States and Territories

number of, for six months ended November 30, 1875 (4,489), and May 31, 1876 (4,519)..
taxable capital and deposits of, during fiscal year 1876-77 (8774,077,269)

tax collected on capital and deposits of, during fiscal year 1876-'77 ($3,824.299).
tax on capital and deposits of, can be easily borne

tax on capital and deposits of, one-half of one per cent. of taxable amount..
Banks, savings:

average deposits of, invested in United States bonds for the years ended May 31, 1876
and 1877

tax collected on deposits of, during twelve months ended June 30, 1876 and 1877........
Banks, savings, having a capital stock:

average capital of, for twelve months ended May 31, 1876
average capital of, for twelve months ended May 31, 1877

average capital of, invested in United States bonds during the years ended May 31, 1876

and 1877...

average deposits of, for twelve months ended May 31, 1876.
average deposits of, for twelve months ended May 31, 1877.
average taxable capital of, for twelve months ended May 31, 1876
average taxable capital of, for twelve months ended May 31, 1877.
average taxable deposits of, for twelve months ended May 31, 1876
average taxable deposits of, for twelve months ended May 31 1877
distribution of, among the States and Territories

number of, for six months ended November 30, 1875 (27) and May 31, 1876 (26)
tax collected on capital of, during fiscal years ended June 30, 1876 and 1877
tax collected on deposits of, during fiscal years ended June 30, 1876 and 1877
Banks, savings, having no capital stock:

average deposits of, for twelve months ended May 31, 1876.
average deposits of, for twelve months ended May 31, 1877.

average taxable deposits of, for twelve months ended May 31, 1876

average taxable deposits of, for twelve months ended May 31, 1877
distribution of, among the States and Territories

number of, for six months ended November 30, 1875 (695) and May 31, 1876 (691)..
Cigarettes:

113

106, 112, 113
109, 112, 113
106, 113
109, 113

106
106
112, 113
112, 113

increase in collections on, in 1876-'77 over 1875-'76 $126,333.78, or nearly 934 per cent....
number of, exported during fiscal year 1876-77 (7,396,000) .

Cigars:

decrease in collections on, during the past fiscal year, while there was an increase in
the collections on cigarettes, accounted for in part by the unequal rates at which
they are taxed-the tax on cigars being nearly four times greater than the tax on
cigarettes
decrease in collections on, in 1876-77 as compared with 1875-76 ($170,328.08), or a little
over 14 per cent.
imported during last fiscal year, weighed, 536,524 pounds, of which 61,319 pounds were
exported

imported, withdrawn for consumption, weighed, 475,205 pounds, estimated to be equiv.
alent in number to 35,200,000, the internal revenue tax on which is $211,200..
number of, exported during the past fiscal year 1,916,975...
Cigars manufacturers of:

Page.

distribution of among the States and Territories

number of, in special-tax year ended April 30, 1877 (15.135)..

Circular, "Special, No. 165," concerning the method of determining the quantity of grain

actually used by a distiller :

collectors authorized to delay collections of certain assessments under, until the mat-
ter has been laid before Congress...

how assessments under, could have been avoided by distillers

119

119

119

106, 112

109, 112

108

111

108

111

108, 113
111, 113

102, 113

111, 113

10
108

119

119

119

119

113

112, 113

107, 112
110, 112

113
107, 112
110, 112

107, 113

110,113

107, 113

110, 113

107
107
112, 113
112, 113

107, 112
109, 112
107, 113

109, 113

107
107

101

102

101

101

102

102

102

105
105

132
131, 132

Commissioner of Internal Revenue-Continued.
Circular, issued September 6, 1875.

payment of assessments under, in certain cases a hardship.
practical workings of....

requirements of...

distribution of.

number of, reduced to 126..

rule observed in consolidating.
Collectors:

some assessments under, would have been abated if it could have been legally done.
terms of, depend on construction of the word " used," in section 3309 of the Revised
Statutes
Collection districts:

commended for their faithfulness and honesty in collecting and accounting for the reve
nue, for their exprit de corps and their disposition to improve the public service
term of office of, should be fixed at four years, reasons for.......
Commissioner:

aggregate of estimated force in office of.

aggregate of present force in office of

force in office of, why necessary to increase.

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officers, clerks, and employés in office of, commended for efficiency, attention to duty,

and aid rendered in administering the laws.

reduction in number of officers, clerks, and other employés in office of, by act of August
15, 1876, was 54.....

distribution of, among the States and Territories

number of, in special-tax year ended April 30, 1877 (4,164)..
Dealers in leaf tobacco, retail:

distribution of, among the States and Territories.

schedule of estimated force in office of

schedule of force in office of, paid out of appropriation for 'dies, paper, and stamps'
schedule of present force in office of.

Dealers in leaf tobacco:

number of, in special tax year ended April 30, 1877 (7)..
Dealers in manufactured tobacco:

distribution of, among the States and Territories

number of, in special-tax year ended April 30, 1877 (320,141)..
Dealers, retail liquor:

distribution of, among the States and Territories

number of, in special-tax year ended April 30, 1877 (156,634)..
Dealers, wholesale liquor:

distribution of, among the States and Territories

number of, in special-tax year ended April 30, 1877 (4,604).
Distilleries:

....

distribution of, among the States and Territories during the fiscal year 1876-'77.

number of, operated during the fiscal year 1876-77 (4,510)

number of registered during the fiscal year 1876–'77 (4,952).

Distilleries, illicit :

...

amount expended in ascertaining locality of, and employing guides to the same (83,108)..
Distilleries, other than fruit:

average daily producing capacity of, for first four months of fiscal year 1878 about equal
to that for the first four months of fiscal year 1876

daily producing capacity of, much less in July, August, and October, 1877, than in the
corresponding months in 1876

in operation during July. August. September, and October, 1974, 1875, 1876, and 1877,
statement of daily producing capacity of

number of, in operation at the beginning of each month during the fiscal year 1876–77.
Drawback:

allowed during the fiscal years 1875-76 and 1876-77, aggregate amount of, compared..
allowed on tobacco, fermented liquors, proprietary articles, and manufactured cotton
during the fiscal year 1876-'77, amount of

no law authorizing, upon exportation of perfumery made from American alcohol..
Fermented liquors:

aggregate number of brewers engaged in the production of, during the special-tax
year ended April 30, 1877 (2.758)

distribution of brewers among the States and Territories during the special-tax year
ended April 30, 1877......

tax on, should not be reduced or repealed, reasons why
Internal revenue:

distribution of dealers in, among the States and Territories.
exported in bottles, regulations issued providing for drawback of tax on
number of dealers in, during the special-tax year ended April 30, 1877 (7,964)
receipts from each source and aggregate receipts from all sources relating to, for fiscal
years 1875-76 and 1876-77, compared
Frauds upon the revenue:

estimated annual loss to the Government by reason of ($2,000,000)

...

extent of

no extensive combination known at present to exist on part of large distillers, brewers,
and manufacturers of tobacco, to commit.
number of guides killed in attempting to suppress (3)
number of officers killed in attempting to suppress (3)
number of officers wounded in attempting to suppress (6)
where mostly perpetrated ....

Fruit-brandy:

aggregate cost of collecting, during 1876-'77 did not exceed $4,171,495

amount of, collected from July 1, 1876, to October 31, 1877, $157,515,735

amount of, collected, has all been accounted for

misappropriated since July 1, 1876, two sums, viz: $1,007.66 and 5,912.64, for which

sureties are responsible.

percentage cost of collecting, during 1876-77 (31)

Page.

131

132

131

131

132

131

125

124

124, 125

129
129

127

127

126

128

127

127

127

127

105

105

105

105

105

105

105

10

105

105

93, 94

94
94

124

134

134

133

94

104

104

118

105

105
105
113

105

100

120
120

123

122

122

122

120

119, 120

128
128

1:28

123

128

Commissioner of Internal Revenue-Continued.
Laws, internal-revenue:

amount appropriated ($60,000) and expended ($36,682) for detection and punishment of
persons guilty of violations of, during the past year
better state of public opinion in respect to enforcement of, where and how manifested
efforts to prevent enforcement of, in North Carolina, and the result
number of persons arrested since July 1, 1876, accused of violating (1,335)
resistance to, should be overcome, how

two obstacles to enforcement of..

Legislation recommended:

allowing a firm who have paid a special tax to continue business without further lia-
bility after it has been changed by the withdrawal or admission of a partner......
appropriation for furnishing collectors' offices ......
appropriation of $6,000 to defray expenses of management and sale of United States

property acquired under internal-revenue laws.
authorizing an increase in the regular force and in the salaries of certain officers in the

office of the Commissioner and appropriations therefor; reasons stated..
authorizing a retail liquor dealer to close out his stock without incurring a wholesale

liquor dealers' tax

authorizing the arrest, without warrant, by a marshal or deputy marshal, of any person
caught in manufacturing or selling illicit spirits.
authorizing the employment and payment of ten additional revenue agents
authorizing the sale of mortgaged spirits without liability of wholesale liquor dealers'

tax or penalties.

authorizing the withdrawal from warehouse of alcohol, without payment of tax, for the
manufacture of perfumery for export, under proper restrictions..
deficiency appropriations: $40,000 for salaries of collectors during current fiscal year;
$150,000 or pay of gaugers, surveyors, storekeepers, and miscellaneous expenses:
$20,000 for salaries and expenses of ten additional revenue agents for the last half
of current fiscal year.

enlarging act of March 3, 1877, which abolishes the use of postage-stamps on packages
of internal revenue stamps transmitted by United States mail to collectors, so as
to abolish use of postage-stamps altogether on all official matter passing through the
mails.

extending privilege of purchasing supplies from public warehouses by foreign war ves-
sels, in certain cases, without payment of customs duty, to articles subject to inter-
nal-revenue tax..

distribution of, among the States and Territories

number of, in special-tax year ended April 30, 1877 (950)
Matches:

receipts from tax on, during fiscal year 1876–'77 ($2,982,275)

if taxation is to be reduced, the tax on, could be repealed; reasons stated
Officers, internal-revenue:

fixing the tenure of office of collectors hereafter appointed at four years
limiting capacity of match-boxes to 500 matches

provisions in second section of House bill 4630 relating to the abatement and refunding
of certain assessments on distilled spirits..........
provisions of House bill No. 3926 relating to tobacco
Manufacturers of tobacco:

grounds upon which prosecutions of, under State laws were based.
Peddlers of tobacco:

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distribution of, among the States and Territories

number of, in special-tax year ended April 30, 1877 (1,847)

Perfumery:

american alcohol cannot be used in manufacture of, without payment of tax
alcohol used in manufacture of, imported and withdrawn without payment of tax
2,500 barrels of alcohol annually used in manufacture of, for export...
Railroad corporations:

amount of tax reported for collection since July 1, 1876, but not paid ($931,911.32)
number of, from which collections have been made since July 1, 1876 (22)
number of, reported for collection or suit since July 1, 1876, but not paid (44)
taxes collected from, since July 1, 1876, amount of ($113,913.13)

Real estate belonging to United States acquired under internal-revenue laws:

approximate value of ($500,000)

custody of, intrusted to office of Commissioner

expenses incurred in management and sale of, no provision for paying

sale of, may be authorized by Commissioner.....

schedule of

services for examining a portion of, with a view to sell, cost of ($600)
should be soon disposed of

131

125, 126

115
127, 128
130
121, 131

.123, 124, 131

131

Receipts, aggregate:

amount of, for fiscal year 1876-'77 (8118,995,184)
basis of estimate of, for current fiscal year.

estimate of, for current fiscal year ($120,000,000)
Receipts:

for the first four months of the fiscal year 1876-77 as given in reports for 1876 and
1877, discrepancies between statements of, how accounted for..

distribution of, among the States and Territories

number of, in special-tax year ended April 10, 1877 (1,130) .
Relief from taxation:

objects considered with reference to

from each source and from all sources for the first four months of the fiscal years ending
June 30, 1877 and 1878, statement of

Rectifiers:

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Revenue agents:

aggregate of salaries paid to (858,683) and expenses of ($27,304), during the fiscal year
1876-'77..

assigned to general duty, how employed.

Page.

124

123

121

122

123

192,123

118

130

126

118
129
118

132

103

105

105

119

119

121

105
105

118

118

118

115
115

115

115

115

115

115

115

114

115

115

128
132-135
135

133

132, 133

105
105

118, 119

123
124

Commissioner of Internal Revenue-Continued.

Revenue agents:

commended for the faithful and efficient discharge of their duties and for the value of
their services.

number of, assigned to districts (17)

number of, assigned to general duty (7) .

number of, employed during the past year (25)

one officer in charge of, in office of Commissioner

present corps of, men of ability and of great experience in the service

present number of, inadequate to the requirements of the service

summary of work performed by, during the fiscal year 1876-77.
Salaries allowed to collectors during the fiscal year 1876-'77 :
basis of recommendation for

schedule of

Snuff:

receipts from, very nearly the same from year to year..
Solicitor of the Treasury:

action taken in compromise cases in office of

Special bonded warehouses for storage of grape-brandy:

act establishing, approved March 3, 1877

act establishing, secures, thus far, safety of goods stored in them.

..

amendment to act establishing, providing for the employment of an officer known to
the law as "storekeeper and gauger" in place of a storekeeper and a gauger" at
each warehouse, suggested.

grape-brandy in warehouse September 30, 1877, distribution of, among

names of proprietors of .

no spirits deposited in, prior to June 30, 1877, reasons why.

number of, established prior to November 28, 1877 (6)

Quantity of grape-brandy bonded and withdrawn from bond, tax-paid and for export, and
remaining in, September 30, 1877......

Spirits and tobacco:

no change should be made in rates of tax on, reasons why...

Spirits, distilled:

at 70 cents per gallon, quantity of, in bond June 30, 1877, unaccounted for by collection
districts

at 90 cents per gallon, quantity of, in bond June 30, 1877, unaccounted for by collection

districts

average quantity of, in warehouse at close of fiscal years 1875, 1876, 1877, about 13,000,000
gallons

average quantity of, in warehouse November 1, 1875, 1876, 1877, nearly 10,000,000 gallons
average quantity of, withdrawn, tax-paid, during the past three years, nearly 57,000,000
gallons per annum

bonded and withdrawn from bond during the fiscal year 1876-'77, quantities of
decrease in production and withdrawal of, during the first four months of the current
fiscal year, causes of.

exclusive of brandy, aggregate production of, in taxable gallons, during the fiscal year
1876-77...

in bond July 1, 1876, and June 30, 1877, quantities of

increase in exportation of, during past fiscal year over preceding fiscal year, represents
about the increase in production of, during same period

production of, during current fiscal year estimated to equal if not exceed the produc-

tion of last year.

quantities of, exported and unaccounted for during the fiscal year 1876-77
quantities of, exported and unaccounted for June 30, 1876

quantities of, exported during the fiscal year 1876-'77
quantities of, lost by casualties during the fiscal year 1876-'77

quantities of, produced and withdrawn from warehouse during the fiscal years 1875, 1876,
and 1877; also the quantity on hand at the beginning and close of each of those
years, statement of.

num

quantities of, removed in bond for export during the fiscal years 1875, 1876, and 1877..
quantities of, withdrawn, tax-paid, during the fiscal year 1876-'77

quantities of, withdrawn for export during first four months of fiscal year 1877-'78, by
collection districts, statement of

quantity of, withdrawn for scientific purposes during the fiscal year 1876-'77
receipts from each source and from all sources relating to, for fiscal years 1875-'76 and
1876-77, compared........
Stamps, internal revenue:

estimated annual saving in cost of, by reduction in price of paper and cost of printing,
over $68,000

number of, issued during 1876-'77 (737,607,286)

printing of most kinds of, transferred to the Bureau of Engraving and Printing.
six persons in New York superintend the manufacture and distribution of, printed in
that city.....

stock of, brought from New York in September and October last, and now issued from
the Treasury Department..
transmission of, through United States mail since August 15, 1876, satisfactorily per

formed

value of, issued during 1876-'77 ($126,501,319.47)

Statistics:

Stills, illicit :

character of owners of.

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134

quantities of, produced and withdrawn from bond, with the amount of tax paid thereon,

.97, 98, 134

for the first four months of the fiscal year 1877-'78.
quantities of, produced, withdrawn, &c., during the first four months of fiscal years
1876, 1877, and 1878, statement of..

quantity of, required for export and home consumption, about 60,000,000 gallons per an-

135

134, 135

135

135

95

133
104, 135
104
95

134

95

94

relating to seizures, rewards, compromises, criminal actions, civil actions in personam,
actions in rem, &c.....

..113, 114, 115

120

126
126
126

127

126

126
126

Commissioner of Internal Revenue-Continued.

Stills, illicit:

number of, seized since July 1, 1876 (744)..

producing capacity of, operated during past year
where located

Stills, manufacturers of:

distribution of, among the States and Territories

number of, in special-tax year ended April 30, 1877 (23)
Tables:

titles of, for fiscal year 1876-'77, and years previous
Tobacco:

receipts from all sources relating to, for fiscal year 1876-77 ($41,106,546.92)
receipts from all sources relating to, greater in 1876-'77 than during any previous fiscal

year

receipts from all sources relating to ($1,311,207.01), greater in fiscal year 1876–77 than
in 1875-76.

receipts from each source and from all sources relating to, during the first four months
of the current fiscal year ($544,837.91) greater than during the corresponding period
of the last fiscal year.

receipts from each source and from all sources relating to, for fiscal years 1875-76 and
1876-77, compared....

Tobacco and snuff:

exported and accounted for during the fiscal year 1876-'77, quantities of
removed in bond for export during the fiscal year 1876-77, quantities of
removed in bond for export prior to July 1, 1876, and unaccounted for that day, quanti-

ties of

removed in bond for export prior to June 30, 1877, and unaccounted for that day, quan-
tities of

removed in bond for export prior to June 30, 1877, and unaccounted for that day when
bonded.

removed in bond for export during the fiscal years 1875, 1876, and 1877, quantities of
Tobacco factories:

number of, seized since July 1, 1876 (21)
Tobacco frauds:

character of men engaged in

measures taken to break up
where mostly committed

Tobacco, manufactured:

increased receipts from, and increase in production and exportation of, reasons for
production of, during last fiscal year greater than for any previous fiscal year except

1875

Tobacco, manufactured, cigars, and cigarettes:

quantity of, removed directly from manufactories for exportation during 1876–77 greater
than during any previous fiscal
year
Tobacco, snuff, cigars, and cigarettes:

production of, during the fiscal years 1875-'76 and 1876-'77 compared
Comptroller of the Currency....

Banks:

number of national banks organized, and number organized during the year...
total number of banks and bankers in the country, with their capital and deposits
Banks and resumption.
Currency and its coin value, annually, from 1865 to 1877
Dividends

provisions of law relating to.

policy with regard to, that should be pursued when losses have been sustained
number and capital of national banks that made none, from March, 1876, to September,

1877.

Individual liability of shareholders.
Insolvent banks

list of national banks for which receivers have been appointed since last report
list of national banks failed since last report, to the creditors of which dividends have
been paid

105
105

135, 136
100
101, 103

101

list of other insolvent national banks, to the creditors of which dividends have been paid
since last report..

list of insolvent national banks, in favor of creditors of which dividends have been
declared since November 1, 1877..

Interest rate in New York City, and of the Bank of England, annually, from 1874 to 1877
Legal-tender notes by denominations...
Legislation recommended:

authorizing national banks to hold a portion of their reserve in small four-per-cent. bonds
repealing tax on bank capital and deposits

prohibiting national banks from borrowing money on their own obligations, and from
loaning their credit

authorizing issue of circulating notes to national gold-banks equal to ninety per cent. of
bonds deposited by them

requiring national gold banks to keep on deposit with Assistant Treasurer at San Fran-
cisco gold coin for redemption of their circulation, and to redeem their notes at their
own counters and at the office of the Assistant Treasurer.

Page.

133

100, 101

103
103

122

1:20

120

prohibiting national banks from obtaining rediscounts unless authorized by directors
under corporate seal

imposing a penalty for issuing circulating notes without the written signature of at least
one officer

104

104

122

120

120, 121

1:20
103

Loans of York New City national banks

Losses, amounts of charged off by national banks in 1876 and 1877
National-bank circulation

operations of acts of June 20, 1874, and January, 1875

signature of president or vice-president and cashier of issuing bank required to circu-
lating notes....

103

104

103

103

102
139

140

141

143

164

176
176

176

171
186
131
181

181

181

182

166

180

135

155
153

175

189

182

180
165
170
150

155

180

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