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STATEMENT SHOWING THE TOTAL INTERNAL REVENUE RECEIPTS FROM

SPIRITS DISTILLED FROM WHATEVER MATERIALS AT THE SEVERAL DIFFERENT RATES OF Tax, TOGETHER WITH THE QUANTITIES OF THE SAME ON WHICH THE Tax WAS PAID, BY FISCAL YEARS, FROM SEPTEMBER 1, 1862, to JUNE 30, 1894.

[graphic]

Gallons.

Gallons. $3,229,990.79 16,149,954 $3,229,990.79 16,149,954 11,372,719.13 56,863,595 17,059,078.70 28,431,798

28,431,797.83 85,295,393 965,705.16

4,828,525 7,565.41

30,262 2,980.78

5,961 2,897, 115.50 4,828,525

16,007,706.99 16,973,974 7,281,187.14 4,854,125 4,853,153.00 2,426,576

44,740.70 89,481 238,759.14 159,173 29,482,077.99 14,847,943 29,198,578.15 14,599,289

13,069.56 13,070 29,151,339.78 14,575,670

29,164,409.34 14,588,740 158,885.62 158,886 14,131,845.36 7,065,923

14,290,730.98 7,224,809 18,787,891.70 37,575,783 14,630,370.60 24,383,951 265,366.11 132,683

33,735,323.68 62,092,417
51,695.27
39,245,099.04 78,490,198 39,245,099.04 78,490,198
31,157,314.15 62,314,628 31,157,314.15 62,314,628
33,117,788.99 66,235,578 33,117,788.99 66,235,578

7,516,835.35 15,033,671
35,614,229.43 50,877,470

43,131,064.78 65,911,141
43,807,093.70 62,581,562 43,807,093.70 62,581,562
38,868,838.76 55,526,912
8,009,099.34 8,898,999

46,877,938.10 64,425,911 2,873,264.46 4,104,664 48,517, 225.97 53,908,029

51,390, 490.43 58,012,693 62,159.09 88,798 52,609,132.25 58,454,591

62,671,291.34 58,543,389 25,328.53 36,184 45,601,204.53 50,668,005

45,626,533.06 50,704,189 15,502.27 31,005 2,767.03

3,953

47,709,464.24 53,025,175 47,691,194.94 52,990,217 190.84

272 55,918,928.34 62,132, 143

55,919,119.18 62,132,415 1,251.58

1,788 62,212,875.98 69,125,418

62,214,127.56 69,127,206 2.17

3 64,778,754.80 71,976,395

64,778,756.97 71,976,398 69,085,856.73 76,762,063 69,085,856.73 76,762,063 71,655,211.33 79,616,901 71,655,211.33 79,616,901

.70
62,242,221.27 69,158,024

62,242,221.97 69,158,025 63,766,219.61 70,851,355 63,766,219.61 70,851,355 60,642,351.66 67,380,391 60,642,351.66 67,380,391 64,408,937.37 71,565,486 64,408,937.37 71,565, 486 69,447,175.84 77,163,529 69,447,175.84 77,163,529 76,539,002.62 85,043,336 76,539,002.62 85,043,336 79,626,093.51 88,473,437 79,626,093.51 88,473,437 85,541,209.01 95,045,787 85,541,209.01 95,045,787 89,231,300.05 99,145,889 89,231,300.05 99,145,889

79,899,597.52 88,777,387 79,899,597.52 88,777,387 $1,644,073,296.36 2,009,637,299 $1,644,073,296.36 2,009,637,299

Total.

.90
.90

A part of the first proviso of section 59, act of July 20, 1868, reads as follows: "A tax of 84.00 on each barrel, counting forty gallons of proof spirits to the barrel, shall be assessed and collected from the owner of any distilled spirits which may be in bonded warehouse at the date of the taking effect of this act, to be paid whenever the same shall be withdrawn from such warehouse." This proviso, in effect, makes the fax sixty cents per gallon on 24,383,951 gallons in warehouse at the time of the passage of that act.

The act of July 20, 1868, made the tax fifty cents per gallon, to be paid by stamps ; but there was imposed on the distiller by that act an additional tax on his product of $4.00 per barrel of forty proof gallons, which made the tax really ten cents per gallon additional, or sixty cents per gallon. There was also a tax on the grain-mashing capacity of the distillery, and a further requirement of reimbursement by the distiller of the sums paid by the government for gaugers' fees and store-keepers' salaries, altogether amounting to about seven cents per gallon of the aggregate product of spirits, thus making the whole tax charged upon the distiller about sixty-seven cents per gallon.

By the act of June 6, 1872, taking effect August 1, 1872, the barrel and grain capacity taxes and the reimbursement provision were repealed, and the tax was made seventy cents per gallon, being only an actual addition of about three cents per gallon. By the act of March 3, 1875, an increase was made to ninety cents per gallon; and by the act of August 28, 1894, the final increase was made to $1.10 per gallon.

FERMENTED LIQUORS.

Tables printed below show a continuous increase in the consumption of beer from 2,000,000 barrels in 1863 to thirtyfour and a half million barrels in 1893, showing the enormous consumption of 1,071,183,827 gallons in the latter year. Counting the population of the United States in 1893 at 65,000,000 souls, this would give an average consumption of seventeen gallons per annum to each man, woman, and child, or little more than half a barrel. As it is known that a large percentage of our population consumes no beer at all, and as it is also known that all the beer on which tax is paid goes into the human stomach, the conclusion is irresistible that many of our fellow-citizens drink more than their share. Lager beer is one of the evidences of the Germanic conquest of America, the other evidence being the soft hat. It is clear that the consumption of beer among all classes of our population is increasing with wonderful rapidity; while the common use of wine, notwithstanding the cheapness and excellence of the California product, does not seem to make much headway.

During the year 1894 the consumption of beer decreased one million barrels from the amount consumed in 1893. This is good evidence of the severity of the hard times which began about the commencement of the fiscal year 1894 (July 1, 1893). No such decrease has been noted since the panic of 1873.

For several years after that date the consumption of beer slightly diminished, or remained stationary from year to year, but after 1877 it advanced with rapid strides.

New York has been from the first the largest producer of fermented liquors, with Illinois and Pennsylvania next in rank, and Wisconsin and Missouri are close behind the last two; while the largest breweries, with perhaps the exception of one in New York city, are located in St. Louis and Milwaukee.

The frauds in fermented liquors have never reached great magnitude, although they are considerable every year, chiefly effected by the reuse of stamps. The larger brewers have such expensive plants that as a business proposition they can hardly afford to risk their forfeiture by defrauding the revenue, inasmuch as, by doing so on any extensive scale, they would necessarily place themselves in the power of their employees. But the smaller breweries, where the business is done by one or two persons, are very apt to defraud the revenue as much as possible within the limit of safety. This is especially the case where these small breweries have saloons attached, as many of them have.

The tax has remained ever since 1862, with the exception of a short period, at one dollar per barrel of thirty-one gallons. Since 1866, however, the brewers have had a discount of seven and a half per cent on the purchase of stamps, which makes the tax really ninety-two and a half cents per barrel, or about three cents per gallon. This is probably about one fifth of the cost of the article, and perhaps yields as large a revenue as would be derived from a heavier tax. It is to be noted, however, that, if we call the average alcoholic strength

of fermented liquor five per cent, the tax on the alcohol contained therein is for each per cent three fifths of a cent; and for fifty per cent, which makes a proof gallon of alcohol, it amounts to only thirty cents ; whereas the tax on a proof gallon of alcohol contained in distilled liquor is now $1.10.

i ACTS IMPOSING TAX ON FERMENTED LIQUORS, AND RATES OF

TAX.

Per Barrel.

From January 8, 1815, to December 23, 1817,6 per cent ad valorem
From September, 1862, to March 3, 1863 (act July 1, 1862)..
From March 3, 1863, to March 31, 1864 (act March 3, 1863).
From April 1, 1864..

$1.00

.60 1.00

The act of July 1, 1862, went into effect September 1, 1862. The act of March 3, 1863, provided that the tax on fermented liquors should be sixty cents per barrel from the date of the passage of that act to April 1, 1864. Hence, the tax of sixty cents per barrel having expired by limitation April 1, 1864, the tax of one dollar per barrel was again revived, and this rate has continued in force from and including that date.

The act of July 13, 1866 (14 Stat. 98), changed the mode of assessing and collecting the tax on fermented liquors, and made the tax on them after September 1, 1866, payable by stamps.

STATEMENT SHOWING THE INTERNAL REVENUE RECEIPTS FROM FERMENTED LIQUORS AT ONE DOLLAR PER BARREL AND AT Sixty CENTS PER BARREL, TOGETHER WITH THE QUANTITIES OF THE SAME ON WHICH Tax WAS PAID DURING EACH Fiscal YEAR, FROM SEPTEMBER 1, 1862, TO JUNE 30, 1894.

Rates of

tax at Fiscal

which years

collecended

tions June 30.

were made.

Aggregate Aggregate collections at quantities at

each rate. each rate.

Aggregate collections for each fiscal

year.

Aggregate quantities in barrels, and their equivalents in gallons for each

fiscal year.

Barrels.

2,006,625

$1.00

Gallons. 62,205,375

1863..

1864.. 1865.. 1816. 1867. 1868. 1869.. 1870 1871.. 1672. 1873.. 1874. 1875.. 1876. 1877. 1878. 1879 1880. 1881.. 1882.. 1833... 1884.. 1885.. 1886.. 1887. 1888. 1889. 1890.. 1891. 1892 1893... 1894... Totals..

.60 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Barrels.
$885,271.88 885,272
672,811.53 1,121.373

$1,558,083.41
1,376,491.12 2,294,152
847,228.61 847,229

2,223,719.73 3,657,181.06 3,657,181 3,657,181.06 5,115,140.49 5,115,140 5,115,140.49 5,819,345.49 6,207,402 5,819,345.49 5,685,663.70 6,146,663 5,685,663.70 5,866,400.98 6,342,055 5,866,400.98 6,081,520.54 6,574,617 6,081,520.54 7,159,740.20 7,740,260 7,159,740.20 8,009,969.72 8,659,427 8,009,969.72 8,910.823.83 9,633,323 8,910,823.83 8,880,829.68 9,600,897 8,880,829.68 8,743,744.62 9,452,697 8,743,744.62 9,159,675.95 9,902,352 9,159,675.95 9,074,305.93 9,810,060 9,074,305,93 9,473,360.70 10,241,471 9,473,360.70 10,270,352.83 11,103,084 10,270,352.83 12,346,077.26 13,347,111 12,316,077.26 13,237,700.63 14,311,028 13,237,700.63 15,680,678.54 16,952,085 15,680,678.54 16,426,050.11 17,757,892 16,426,050.11 17,573,722.88 18,998,619 17,573,722.88 17,747,006.11 19,185,953 17,747,006.11 19,157,612.87 20,710,933 19,157,612.87 21,387,411.79 23,121,526 21,387,411.79 22,829,202.90 24,680,219 22,829,202.90 23,235,863.94 25,119,853 23,235,863.94 25,494,798.50 27,561,944 25,494,798.50 28,192,327.69 30,478,192 28,192,327.69 29,431,498.06 31,817,836 29,431,498.06 31,962,743.15 34,554,317 31,962,743.15

30,834,674.11 33,334,783 30,834,674.11 $441,227,227.40 477,266,926 $41,227,227.40

3,141,381 97,382,811 3,057,181 113,372,611 5,115,140 158,569,310 6,207,402 192,429,402 6,146,643 190,516,553 6,312,055 196,003,705 6,574,617 203,813,1:27 7,740,260 239,948,000 8,659,437 268,442,237 9,033,323 298.633,013 9,600,897 297,627,807 9,452,697 293,033,607 9,902,302 306,972,912 9,810,000 304,111,800 10,241,471 317,485,601 11,103,084 341,135,604 13,317,111 413,700,441 14,311,028 413,641,868 16,952.085 525,514,635 17.757,892 550,494,652 18,998,619 588,957,189 19,187,953 594,764,543 20,710,933 642,038,923 23,121,526 716,167,306 24,680.219 765,086,789 25,119,853 778,715,443 27.561,944 854,420,264 30,478,192 914,823,952 31,817,836 986,352,916 31,554,317 1,071,183,827 33,331,783 1,033,378,273 477,266,926 14,795,274,706

NOTE.- Prior to September 1, 1866, the tax on fermented liquors was paid in currency, and the full amount of tax was returned by collectors. From and after that date the tax was paid by stamps, on which a deduction of 71 per cent was allowed to brewers using them.

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