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Class B-Articles in a crude condition which enter into the various pro

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Class C-Articles wholly or partially manufactured, for use as materials in

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SOURCES.

1890.

1891.

Class D-Manufactured articles, ready for consumption.

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a Of this amount $1,102,645 was duty equivalent to internal revenue tax. Of this amount $974,360 was duty equivalent to internal revenue tax.

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CHAPTER IV.

PRINCIPAL SOURCES OF REVENUE.

THE startling fact which appears upon the first analysis of the sources of the national revenue is that what are known as the miscellaneous permanent receipts of the government which are derived from other sources than the ordinary internal and customs taxes, averaging twentyfive million dollars a year, when combined with the revenue from domestic and imported liquors and tobacco, sufficed to cover, within a small fraction, all the expenditures of the government of every name and nature except the disbursements for pensions in the fiscal year ending June 30, 1891, and will more than suffice for the same purposes in the present fiscal year which will terminate June 30, 1892.

In other words the revenue now derived from miscellaneous permanent receipts is now in excess of the interest on the public debt and the, revenue from liquors and tobacco is now in excess of the disbursements for the civil service, the judiciary, the army, the navy, public buildings, fortifications, the construction of naval vessels, rivers, harbors, the support of Indians and even the probably unconstitutional and wholly unlawful misappropriation of the revenue to bounties to sugar planters and maple-tree tappers.

In dealing with the figures of this account we may first put down what are called the miscellaneous perma

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