ommissioner of Internal Revenue-Continued. Assessments: amount of, in each class and in all classes for the fiscal years ended June 30, 1876 and Page. reasons for increase or decrease in the amount of, in the several classes named during 116 ..................116, 117, 118 Bank-checks: number of transactions involved in payment of tax on, during the fiscal year 1876-77 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 119 119 119 106, 112 109, 112 113 106, 112, 113 average capital of, invested in United States bonds for the years ended May 31, 1876, average deposits of, for twelve months ended May 31, 1876 number of, for six months ended November 30, 1875 (3,767), and May 31, 1876 (3,802) . number of, for six months ended November 30, 1875 (4,489), and May 31, 1876 (4,519). tax collected on capital and deposits of, during fiscal year 1876-77 ($3,824.299). 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 tax collected on deposits of, during twelve months ended June 30, 1876 and 1877........ 106, 113 106 112, 113 108 111 103 111 108, 113 111, 113 108, 113 111, 113 108 102 119 119 119 119 average capital of, for twelve months ended May 31, 1876 average capital of, invested in United States bonds during the years ended May 31, 1876 113 112, 113 107, 112 110, 112 113 107,112 110, 112 107, 113 110, 113 107, 113 110, 113 107 107 number of, for six months ended November 30, 1875 (27) and May 31, 1876 (26). number of, for six months ended November 30, 1875 (695) and May 31, 1876 (691)... 107 101 102 increase in collections on, in 1876–77 over 1875-76 $126,333.78, or nearly 934 per cent. decrease in collections on, during the past fiscal year, while there was an increase in decrease in collections on, in 1876-77 as compared with 1875-76 ($170,328.08), or a little imported during last fiscal year, weighed, 536,524 pounds, of which 61,319 pounds were imported, withdrawn for consumption, weighed, 475,205 pounds, estimated to be equiv Cigars manufacturers of: distribution of among the States and Territories.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 collectors authorized to delay collections of certain assessments under, until the mat- how assessments under, could have been avoided by distillers 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. requirements of.. .... some assessments under, would have been abated if it could have been legally done.. Collection districts: distribution of. number of, reduced to 126. Page. 131 132 131 131 132 131 125 124 124, 125 schedule of estimated force in office of schedule of force in office of, paid out of appropriation for " dies, paper, and stamps' Dealers in leaf tobacco: distribution of, among the States and Territories rule observed in consolidating.. Collectors: commended for their faithfulness and honesty in collecting and accounting for the reve 129 129 127 127 126 officers, clerks, and employés in office of, commended for efficiency, attention to duty, 128 reduction in number of officers, clerks, and other employés in office of, by act of August 127 127 127 127 105 105 105 105 105 105 105 10 105 105 93, 94 94 94 124 distribution of, among the States and Territories during the fiscal year 1876-77. Distilleries, illicit: amount expended in ascertaining locality of, and employing guides to the same (83,108).. average daily producing capacity of, for first four months of fiscal year 1878 about equal in operation during July, August. September, and October, 1974, 1875, 1876, and 1877, 134 daily producing capacity of, much less in July, August, and October, 1877, than in the 134 133 94 104 104 118 number of, in operation at the beginning of each month during the fiscal year 1876-'77. allowed during the fiscal years 1875-'76 and 1876–77, aggregate amount of, compared.. no law authorizing, upon exportation of perfumery made from American alcohol.. aggregate number of brewers engaged in the production of, during the special-tax 105 distribution of brewers among the States and Territories during the special-tax year 105 distribution of dealers in, among the States and Territories. 105 exported in bottles, regulations issued providing for drawback of tax on 118 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 fiscal no extensive combination known at present to exist on part of large distillers, brewers, aggregate cost of collecting, during 1876-'77 did not exceed $4,171,495 128 128 128 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, during 1876-77 (31) . 128 Commissioner of Internal Revenue-Continued. amount appropriated ($60,000) and expended ($36,682) for detection and punishment of better state of public opinion in respect to enforcement of, where and how manifested number of persons arrested since July 1, 1876, accused of violating (1,335) Page. 124 123 121 122 123 192, 123 two obstacles to enforcement of. Legislation recommended: allowing a firm who have paid a special tax to continue business without further lia- appropriation of $6,000 to defray expenses of management and sale of United States 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 the arrest, without warrant, by a marshal or deputy marshal, of any person 131 125, 126 115 127, 128 130 121, 131 .123, 124, 131 authorizing the employment and payment of ten additional revenue agents authorizing the withdrawal from warehouse of alcohol, without payment of tax, for the enlarging act of March 3, 1877, which abolishes the use of postage stamps on packages extending privilege of purchasing supplies from public warehouses by foreign war ves fixing the tenure of office of collectors hereafter appointed at four years provisions in second section of House bill 4630 relating to the abatement and refunding number of, in special-tax year ended April 30, 1877 (950) 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 105 119 121 custody of, intrusted to office of Commissioner distribution of, among the States and Territories Perfumery: american alcohol cannot be used in manufacture of, without payment of tax amount of tax reported for collection since July 1, 1876, but not paid ($931,911.32) Real estate belonging to United States acquired under internal-revenue laws: 105 105 118 118 118 115 115 115 115 115 115 schedule of expenses incurred in management and sale of, no provision for paying. 115 115 Receipts, aggregate: services for examining a portion of, with a view to sell, cost of ($600) 114 115 115 amount of, for fiscal year 1876–77 (8118,995,184) 128 estimate of, for current fiscal year ($120,000,000) 132-133 135 Receipts: for the first four months of the fiscal year 1876-77 as given in reports for 1876 and from each source and from all sources for the first four months of the fiscal years ending aggregate of salaries paid to (858,683) and expenses of ($27,304), during the fiscal year assigned to general duty, how employed. 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) Page. present corps of, men of ability and of great experience in the service act establishing, secures, thus far, safety of goods stored in them.. amendment to act establishing, providing for the employment of an officer known to grape-brandy in warehouse September 30, 1877, distribution of, among 124 124 124 123 124 123 124 124 125 125 100 116 99 99 Quantity of grape-brandy bonded and withdrawn from bond, tax-paid and for export, and Spirits and tobacco: no 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, unaccounted for by collection 95 96 135 at 90 cents per gallon, quantity of, in bond June 30, 1877, unaccounted for by collection average quantity of, in warehouse at close of fiscal years 1875, 1876, 1877, about 13,000,000 average quantity of, in warehouse November 1, 1875, 1876, 1877, nearly 10,000,000 gallons bonded and withdrawn from bond during the fiscal year 1876-77, quantities 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 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 during the fiscal year 1876–'77 135 135 95 134, 135 95 95 135 135 95 95 95 95 quantities of, lost by casualties during the fiscal year 1876-'77 quantities of, produced and withdrawn from warehouse during the fiscal years 1875, 1876, quantities of, produced and withdrawn from bond, with the amount of tax paid thereon, 134 .97, 98, 134 quantities of, produced, withdrawn, &c., during the first four months of fiscal years quantity of, required for export and home consumption, about 60,000,000 gallons per an- Dum 133 104, 135 quantities of, removed in bond for export during the fiscal years 1875, 1876, and 1877... 104 95 quantities of, withdrawn for export during first four months of fiscal year 1877-'78, by 134 quantity of, withdrawn for scientific purposes during the fiscal year 1876-77 95 94 Stamps, internal revenue: estimated annual saving in cost of, by reduction in price of paper and cost of printing, 126 number of, issued during 1876-77 (737,607,286). 126 printing of most kinds of, transferred to the Bureau of Engraving and Printing stock of, brought from New York in September and October last, and now issued from six persons in New York superintend the manufacture and distribution of, printed in 126 127 126 transmission of, through United States mail since August 15, 1876, satisfactorily per- 126 value of, issued during 1876-'77 ($126,501,319.47) 126 Statistics: Stills, illicit: character of owners of relating to seizures, rewards, compromises, criminal actions, civil actions in personam, ..113, 114, 115 120 receipts from all sources relating to, for fiscal year 1876-77 (841,106,546.92) year receipts from all sources relating to ($1,311,207.01), greater in fiscal year 1876-77 than receipts from each source and from all sources relating to, during the first four months receipts from each source and from all sources relating to, for fiscal years 1875-'76 and Tobacco and snuff: exported and accounted for during the fiscal year 1876-77, quantities of 122 120 120 105 105 135, 136 100 101, 103 101 133 100, 101 103 103 103 removed in bond for export prior to June 30, 1877, and unaccounted for that day, quan- 104 removed in bond for export prior to June 30, 1877, and unaccounted for that day when 104 removed in bond for export during the fiscal years 1875, 1876, and 1877, quantities of production of, during the fiscal years 1875-'76 and 1876-'77 compared Tobacco, manufactured: increased receipts from, and increase in production and exportation of, reasons for 1875 Tobacco, manufactured, cigars, and cigarettes: Tobacco, snuff, cigars, and cigarettes: Comptroller of the Currency. Banks: number of national banks organized, and number organized during the year... 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 103 103 quantity of, removed directly from manufactories for exportation during 1876-'77 greater 103 102 139 140 141 143 164 176 176 176 171 186 Interest rate in New York City, and of the Bank of England, annually, from 1874 to 1877 list of insolvent national banks, in favor of creditors of which dividends have been list of other insolvent national banks, to the creditors of which dividends have been paid list of national banks for which receivers have been appointed since last report 181 181 181 181 132 166 180 prohibiting national banks from obtaining rediscounts unless authorized by directors authorizing issue of circulating notes to national gold-banks equal to ninety per cent. of requiring national gold banks to keep on deposit with Assistant Treasurer at San Fran- authorizing national banks to hold a portion of their reserve in small four-per-cent. bonds prohibiting national banks from borrowing money on their own obligations, and from 155 155 158 173 182 imposing a penalty for issuing circulating notes without the written signature of at least signature of president or vice-president and cashier of issuing bank required to circu- 155 180 |