Page.

Commissioner 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)

119
receipts from, during the fiscal year 1876-'77

119
tax on, not burdensome..

119
Banks and bankers exclusive of national banks and savings-banks :
average capital of, for twelve months ended May 31, 1876

106,112
average capital of, for twelve months ended May 31, 1877

109, 112
average capital of, invested in United States bonds for the years ended May 31, 1876,
and 1877

113
average deposits of, for twelve months ended May 31, 1876

106, 112, 113
average deposits of, for twelve months ended May 31, 1877

109, 112, 113
average taxable capital of, for twelve months ended May 31, 1876.

106, 113
average taxable capital of, for twelve months ended May 31, 1877.

109, 113
distribution of, among the States and Territories

10
number of, for six months ended November 30, 1875 (3,767), and May 31, 1876 (3,802)

106
tax collected on capital of, during fiscal years ended June 30, 1876 and 1877

112, 113
tax collected op deposits of, during fiscal years ended June 30, 1876 and 1877

112, 113
Banks and bankers, exclusive of national banks, but including savings-banks:
average capital of, for twelve months ended May 31, 1876

109
average capital of, for twelve months ended May 31, 1877

111
average deposits of, for twelve months ended May 31, 1876

108
average deposits of, for twelve months ended May 31, 1877..

111
average taxable capital of, for twelve months eniled May 31, 1876.

108, 113
average taxable capital of, for twelve months ended May 31, 1877

111, 113
average taxable deposits of, for twelve months ended May 31, 1876

108,113
average taxable deposits of, for twelve months ended May 31, 1877

111, 113
distribution of, among the States and Territories

10N
number of, for six months ended November 30, 1875 (4,489), and May 31, 1876 (4,519).

103
taxable capital anı deposits of, during fiscal year 1876-77 ($774.077, 269)

119
tax collected on capital and deposits of, during fiscal year 1876–77 (83,824.299).

119
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..

119
Bauks, savings:
average deposits of, invested in l’nited States bonds for the years ended May 31, 1876
and 1877

113
tax collected on deposits of, during twelve months ended June 30, 1876 and 1877. 112, 113
Banks, sarings, having a capital stock:
average capital of. for twelve months ended May 31. 1876

107, 112
average capital of, for twelve months euded May 31, 1877

110,112
average capital of, invested in United States bonds during the years ended May 31, 1870
and 1377..

113
average deposits of, for twelve months ended May 31, 1876.

107, 112
average deposits of, for twelve months ended May 31, 1877.

110,112
average taxable capital of, for twelve months ended May 31, 1876

107, 113
average taxable capital of, for twelve months ended May 31, 1877.

110,113
average taxable deposits of, for twelve months ended May 31, 1876

107, 113
average taxable deposits of, for twelve months ended May 31 1877

110,113
distribution of, among the States and Territories.

107
number of, for six months ended November 30, 1875 (27) and May 31, 1876 (26)

107
tax collected on capital of, during fiscal years ended June 30. 1876 and 1877

112, 113
tax collected on deposits of, during tiscal years ended June 30, 1876 and 1877

112, 113
Lanks, savings, having no capital stock:
average deposits of, for twelve months ended May 31, 1876.

107, 112
average deposits of, for twelve months ended May 31, 1877.

109, 112
average taxable deposits of, for twelve months ended May 31, 1876

107, 113
average taxable deposits of, for twelve months ended May 31, 1877

109,113
distribution of, among the States and Territories

107
number of, for six months ended November 30, 1875 (695) and May 31, 1876 (691)........ 107
Cigarettes :

increase in collections on, in 1876–77 over 1875-'76 $126, 33.3.78, or nearly 93} per cent.... 101
number of, exported during fiscal year 1870-'77 (7,390,000)

102
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

101
decrease in collections on, in 1876–77 as compared with 1875–76 ($170,328.08), or a little
over 15 per cent

101
imported during last fiscal year, weighed, 536,524 pounds, of which 61,319 pounds were
exported

102
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...

102
number of, exported during the past fiscal year 1,916,975..

102
Cigars, manufacturers of:
distribution of among the States and Territories

105
munber of, in special-tax year ended April 30, 1877 (15.135).

105
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..

132
how assessments under, could have been avoided by distillers

131, 132

Page.

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

131
payment of assessments under, in certain cases a hardship..

132
practical workings of...

131
requirements of..

131
some assessments under, would have been abated if it could have been legally done.. 132
terms of, depend on construction of the word “ used," in section 3309 of the Revised
Statutes

131
Collection districts :
distribution of.

125
number of, reduced to 126.

124
rule observed in consolidating.

124, 125
Collectors:
commended for their faithfulness and honesty in collecting and accounting for the reve.
nue, for their esprit de corps and their disposition to improve the public service

129
term of othice of, should be fixed at four years, reasons for....

129
Commissioner:
aggregate of estimated force in office of.

127
aggregate of present force in ottice of

127
force in office of, why necessary to increase

126
officers, clerks, and employés in office of, commended for efficiency, attention to duty,
and aid rendered in administering the laws...

128
reduction in number of officers, clerks, and other employés in office of, by act of August
15, 1876, was 54...

127
schedule of estimated force in office of

127
schedule of force in ottice of, paid out of appropriation for “dies, paper, and stamps 127
schedule of present force in office of..

127
Dealers in leaf tobacco :
distribution of, among the States anal Territories

105
number of, in special tax year ended April 30, 1877 (4,161).

105
Dealers in leaf tobacco, retail:
distributiou of, among the States and Territories

105
number of, in special tax year ended April 30, 1877 (7)..

105
Dealers in manufactured tobacco:
distribution of, among the States and Territories

105
number of, in special-tax year ended April 30, 1877 (320,141).

105
Dealers, retail liquor:
distribution of, among the States and Territories

105
number of, in special tax year ended April 30, 1077 (156,631).

10
Dealers, wholesale liquor :
distribution of, among the States and Territories

105
number of, in special-tax year ended April 30, 1077 (4,604)

105
Distilleries:
distribution of, among the States and Territories during the fiscal year 1876-77..

93, 94
number of, operated during the fiscal year 1876-'77 (4,510)
number of, registered during the fiscal year 1876–77 (4,932).

94
Distilleries, illicit :

amount expended in ascertaining locality of, and employing guides to the same (83,108).. 124
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

134
daily producing capacity of, much less in July, August, and October, 1877, than in the
corresponding months in 1876

134
in operation during July August September, and October, 1974, 1875, 1876, and 1877,
statement of daily-producing capacity of

133
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 1276–77, aggregate amount of, compared.. 104
allowed on tobacco, fermented liquors, proprietary articles, and manufactured cotton
during the fiscal year 1876–77, amount of

104
no law authorizing, uipou exportation of perfumery made from American alcohol..

118
Fermented liquors :
aggregate number of brewers engaged in the production of, during the special tax
year ended April 30, 1877 (2.758)

103
distribution of brewers among the States and Territories during the special-tax year
ended April 30. 1877...

105
distribution of dealers in, among the States and Territories

105
exported in bottles, regulations issued providing for drawback of taxon

113
number of dealers in, during the special-tax year ended April 30, 1877 (7,964)

105
receipts from each source and aggregate receipts from all sources relating to, for tiscal
years 1875–76 and 1876–77, compared

100
Frauds upon the revenue :
estimated amual loss to the Government by reason of ($2,000,000)

120
extent of

1:20
no extensive combination known at present to exist on part of large distillers, brewers,
and manufacturers of tobacco, to commit

123
number of guudes killed in attempting to suppress (3)

122
muunber of officers killed in attempting to suppress (3)

122
number of oflicers wounded in attempting to suppress (6)
where mostly perpetrated

120
Fruit-brandy:
tax on, should not be reduced or repealed, reasons why

119, 120
Internal revenue :
aggregate cost of collecting, during 1876-'77 did not exceed $1,171,495

128
amount of, collected from July 1, 1876, to October 31, 1877, $157,515,735

12
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

128
percentage cost of collecting, luring 1876-77 (31)

128

123

Page.
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

134
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

121
number of persons arrested since July 1, 1876, accused of violating (1,335)

122
resistance to, should be overcome, how

123
two obstacles to enforcement of ...

142, 123
Legislation recommended:
allowing a firm who have paid a special tax to continne business without further lia-
bility after it has been changed by the withdrawal or admission of a partner......

131
appropriation for furnishing collectors' offices

125, 126
appropriation of $6,000 to defray expenses of management and sale of United States
property acquired under internal-revenue laws.

115
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.

127, 128
authorizing a retail liquor dealer to close out his stock without incurring a wholesale
liquor dealers' tax

130
authorizing the arrest, without warrant, by a marshal or deputy marshal, of any person
caught in manufacturing or selling illicit spirits..

121, 131
authorizing the employment and payment of ten additional revenue agents .....123, 124, 131
authorizing the sale of mortgaged spirits without liability of wholesale liquor dealers'
tax or penalties..

131
authorizing the withdrawal from warehouse of alcohol, without payment of tax, for the
manufacture of perfumery for export, under proper restrictions

118
deficiency appropriations : $40,000 for salaries of collectors during current fiscal year;

$150,000 for pay of gaugers, surveyors, storekeepers, and miscellaneous expenses
$20,000 for salaries and expenses of ten additional revenue agents for the last balf
of current fiscal year.

130
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.

1:26
extending privilege of purchasing supplies from public warehouses by foreign war res.

sels, in certain cases, without payment of customs duty, to articles subject to inter:
nal-revenue tax..

118
fixing the tenure of office of collectors hereafter appointed at four years

120
limiting capacity of match-boxes to 500 matches

118
provisions in second section of House bill 4630 relating to the abatement and refunding
of certain assessments on distilled spirits....

132
provisions of House bill No. 3926 relating to tobacco

1113
Manufacturers of tobacco :

distribution of, among the States and Territories
number of, in special-tax year ended April 30, 1877 (950)

105
Matches :
receipts from tax on, during fiscal year 1876–77 (82,982, 275)

119
if taxation is to be reduced, the tax on, could be repealed; reasons stated

119
Officers, internal-revenue:
grounds upon which prosecutions of, under State laws were based.

121
Peddlers of tobacco :

distribution of, among the States and Territories
number of, in special tax year ended April 30, 1877 (1,847)

105
Perfumery:
american alcohol cannot be used in manufacture of, without payment of tax

118
alcohol used in manufacture of, imported and withdrawn without payment of tax

118
2,500 barrels of alcohol annually used in manufacture of, for export...

118
Railroad corporations:
amount of tax reported for collection since July 1, 1876, but not paid (8931,911.32)

115
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)

115
taxes collected from, since July 1, 1876, amount of ($113,913.13)

115
Real estate belonging to United States acquired under internal-revenue laws:
approximate value of ($500,000)

115
custody of, intrusted to office of Commissioner
expenses incurred in management and sale of, no provision for paying

115
sale of, may be authorized by Commissioner .....
schedule of

114
services for examining a portion of, with a view to sell, cost of ($600)

115
should be soon disposed of

115
Receipts, aggregate:

amount of, for fiscal year 1876–77 ($118.995,184)
basis of estimate of, for current fiscal year

132-135
estimate of, for current fiscal year ($120,000,000)

135
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...

133
from each source and from all sources for the first four months of the fiscal years ending
June 30, 1877 and 1878, statement of

132, 133
Rectifiers :
distribution of, among the States and Territories

103
number of, in special-tax year ended April :0, 1877 (1,130)
Relief from taxation :

objects considered with reference to
Revenue agents :
aggregate of salaries paid to ($58,683) and expenses of ($27,304), during the fiscal year
1876-77....

123
assigned to general duty, how employed.

124

105

105

115

115

115

139

105

118, 119

99
99

Page.
Commissioner of Internal Revenue-Continued.
Revenue agents :
commended for the faithful and efficient discharge of their duties and for the value of
their services.

124
number of, assigned to districts (17)

124
number of, assigned to general duty (7).

124
number of, employed during the past year (25)

123
one ollicer in charge of, in office of Commissioner

124
present corps of, men of ability and of great experience in the service

123
present number of, inadequate to the requirements of the service

124
summary of work performed by, during the fiscal year 1876–77,

124
Salaries allowed to collectors during the tiscal year 1876-'77 :
basis of recommendation for

125
schedule of

125
Snuff:
receipts from, very nearly the same from year to year.

100
Solicitor of the Treasury :
action taken in compromise cases in office of

116
Special bonded warehouses for storage of grape.brandy:
act establishing, approved March 3, 1877

99
act establishing, secures, thus far, safety of goods stored in them.

99
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.

99
grape- brandy in warehouse September 30, 1877, distribution of, among

99
names of proprietors of .
no spirits deposited in, prior to June 30, 1877, reasons why
pumber of, established prior to November 28, 1877 (6)

99
Quantity of grape-brandy bonded and withdrawn from bond, tax-paid and for export, and
remaining in, September 30, 1877.

99
Spirits and tobacco :
po change should be made in rates of tax on, reasons why..

119
Spirits, distilled :
at 70 cents per gallon, quantity of, in bond June 30, 1877, nnaccounted for by collection
districts

95
at 90 cents per gallon, quantity of, in bond June 30, 1877, unaccounted for by collection
districts

96
average quantity of, in warehouse at close of fiscal years 1875, 1876, 1877, about 13,000,000
gallons

135
average quantity of, in warehouse November 1, 1875, 1876, 1877, nearly 10,000,000 gallons 135
average quantity of, withdrawn, tax-paid, during the past three years, nearly 57,000,000
gallons per annum

135
bonded and withdrawn from bond during the fiscal year 1876–77, quantities of

95
decrease in production and withdrawal of, during the first four months of the current
fiscal year, causes of .....

134, 135
exclusive of brandy, aggregate production of, in taxable gallons, during the fiscal year
1876-'77...

95
in bond July 1, 1876, and June 30, 1877, quantities of

95
increase in exportation of, during past fiscal year over preceding fiscal year, represents
about the increase in production of, during same period

135
production of, during current fiscal year estimated to equal if not exceed the produc-
tion of last year.

135
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

95
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.

134
quantities of, produced and withdrawn from bond, with the amount of tax paid thereon,
for the first four months of the fiscal year 1877-'78

.97, 98, 134
quantities of, produced, withdrawn, &c., during the first four months of fiscal years
1876, 1877, and 1878, statement of

133
quantity of, required for export and home consumption, about 60,000,000 gallons per an.

104, 135
quantities of, removed in bond for export during the fiscal years 1875, 1876, and 1877... 104
quantities of, withdrawn, tax-paid, during the fiscal year 1876–77

93
quantities of, withdrawn for export during first four months of fiscal year 1877-'78, by
collection districts, statement of

134
quantity of, withdrawn for scientific purposes during the fiscal year 1876–77

95
receipts from each source and from all sources relating to, for fiscal years 1875–76 and
1876–77, compared ..........

94
Stamps, internal revenue:
estimated annual saving in cost of, by reduction in price of paper and cost of printing,
over $68,000

126
number of, issued during 1876-'77 (737,607, 226)

126
printing of most kinds of, transferred to the Burean of Engraving and Printing

126
six persons in New York superintend the manufacture and distribution of, printed in
that city...

127
stock of, brought from New York in September and October last, and now issued from
the Treasury Department..

126
trausmission of, through United States mail since August 15, 1876, satisfactorily per-
formed

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

126
Statistics :
relating to seizures, rewards, compromises, criminal actions, civil actions in personam,

actions in rem, &c....
Stills, illicit :

.113, 114, 115
character of owners of

120

95
95
95

Dum

Page.

105

103

Commissioner of Internal Revenue-Continued.
Siills, illicit:
number of, seized since July 1, 1876 (744)..

192
producing capacity of, operated during past year
where located

120
Stills, manufacturers of:
distribution of, among the States and Territories

105
number of, in special-tax year ended April 30, 1877 (23)
Tables:
titles of, for fiscal year 1876–77, and years previous

135, 136
Tobacco :
receipts from all sources relating to, for fiscal year 1876-77 ($41,106,546.92)

100
receipts from all sources relating to, greater in 1876–77 than during any previous fiscal
year

101, 103
receipts from all sources relating to (31,311, 207.01), greater in fiscal year 1876–77 than
in 1875-76

101
receipts from each source and from all sources relating to, during the first four months

of the current fiscal year (8544,637.91) greater than during the corresponding period
of the last tiscal year

133
receipts from each source and from all sources relating to, for fiscal years 1875–76 and
1876–77, compared ...,

100, 101
Tobacco and snuff:
exported and accounted for during the fiscal year 1876–77, quantities of

103
removed in bond for export during the tiscal year 1876–77, quantities of
removed in bond for export prior to July 1, 1876, and unaccounted for that day, quanti.
ties of

103
removed in bond for export prior to June 30, 1877, and unaccounted for that day, quan-
tities of

104
removed in bond for export prior to June 30, 1877, and unaccounted for that day when
bonded...

104
removed in bond for export during the fiscal years 1875, 1876, and 1877, quantities of

104
Tobacco factories:

number of, seized since July 1, 1876 (21)
Tobacco frauds :
character of men engaged in

120
measures taken to break up

120, 121
where mostly committed

1:20
Tobacco, manufactured:
increased receipts from, and increase in production and exportation of, reasons for

103
production of, during last fiscal year greater than for any previous fiscal year except
1875

103
Tobacco, manufactured, cigars, and cigarettes :
quantity of, removed directly from manufactories for exportation during 1876–77 greater
than during any previons fiscal year

103
Tobacco, snuff, cigars, and cigarettes :
production of, during the fiscal years 1875-'76 and 1876–77 compared

102
Comptroller of the Currency....

139
Banks:
number of national banks organized, and number organized during the year..

140
total number of banks and bankers in the country, with their capital and deposits

141
Banks and resumption.

143
Currency and its coin value, annually, from 1865 to 1877

164
Dividends

176
provisions of law relating to.

176
policy with regard to, that should be pursued when losses have been sustained

176
number and capital of national banks that made none, from March, 1876, to September,
1877.

171
Individual liability of shareholders.

180
Insolvent banks

191
list of national banks for which receivers have been appointed since last report

181
list of national banks failed since last report, to the creditors of which dividends have
been paid

181
list of other insolvent national banks, to the creditors of which dividends have been paid
since last report..

181
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

166
Legal-tender notes by denominations...

130
Legislation recommenıled:
authorizing issue of circulating notes to national gold-banks equal to ninety per cent. of
bonds deposited by them

155
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...

155
authorizing national banks to hold a portion of their reserve in small four-per-cent. bonds

153
repealing tax on bank capital and deposits

173
prohibiting national banks from borrowing money on their own obligations, and from
loaning their credit

132
prohibiting national hanks from obtaining rediscounts unless authorized by directors
under corporate seal

182
imposing a penalty for issuing circulating notes without the written signature of at least
one officer

180
Loans of York New City national banks

105
Losses, amounts of charged off by national banks in 1876 and 1877

170
National-bank circulation

150
operations of acts of June 20. 1274. anil January, 1875

155
signature of president or vice-president and cashier of issuing bank required to circu.

lating notes ....