Imágenes de páginas
PDF
EPUB

in course of time become our permanent reliance for revenue, and the customs revenue be relegated to a second and auxiliary position. The internal revenue system of taxation has, however, two enemies whose opposition will have to be reckoned with in determining its permanence. One is the class believing in high protective duties, which would rather have the government look to customs as its main or only reliance for revenue. But it is to be observed that high protective duties easily become prohibitory, and the necessity of raising $400,000,000 of revenue for the support of the government is something that no prudent financier will care to rest wholly on the uncertainty of importations. Another class, which includes a very respectable element of our people, composed of the advocates of total abstinence from intoxicating liquors, oppose the tax on liquors, and especially the special taxes levied on wholesale and retail liquor dealers, because they think it lends a quasi protection to the traffic by the general government. This view has been cogently answered by the Hon. William Hamilton Armstrong of Milford, Pa., himself a lifelong advocate of total abstinence, in an able pamphlet on the subject.

There has been a tendency from the first to use the internal revenue tax system for other purposes than revenue. The ten per cent tax on the issue of notes of state banks, or notes issued by any other corporations or persons intended to circulate as money, was not intended for purposes of revenue, but to prohibit such issues. The tax on oleomargarine, and the manufacturers and dealers therein, was also designed by its authors to restrict as far as possible the manufacture and sale of imitation butter, but it has had the exactly contrary effect.

There has been pending in Congress for some years, but without success so far, a measure to tax imitations of hogs' lard, now largely adulterated with cotton-seed oil, and place the supervision of the collection of the tax under the internal revenue office. It is to be hoped that this measure will not become a law, as the design is not revenue, but the prohibition of the article to be taxed. If enacted, however, it is

very possible that the effect might be as unexpected and undesired by the author as in the case of oleomargarine.

The law relating to the adulteration of food and drugs in the District of Columbia has nothing to do with the normal functions of the internal revenue office, although put by Congress under its supervision. The enforcement of the provisions of said act properly belongs to the board of health of the District of Columbia. The laws compelling the internal revenue service to supervise the registration of the Chinese, and to ascertain and pay the sugar bounty, were also outside of its legitimate duties.

I would suggest in conclusion, however, that, if the internal revenue system is to be used at all as an instrument to promote the health of the community, valuable service could be rendered to that end by compelling the sale of adulterated wines and liquors under their proper name and brand. This could be done as strictly incidental to the supervision which the law now gives the internal revenue service over liquor dealers, first, by amending the law taxing imitation wines so as to make it effective; and, second, by a new provision of law requiring that all packages of compounded and adulterated liquors shall bear marks and stamps indicating their true quality.

INTERNAL REVENUE LAWS.

SPECIAL INSTRUCTIONS FOR THE USE OF THIS WORK.

The sections enumerated herein are from the Revised Statutes of the United States, unless otherwise indicated. When portions of a section are in italics, it indicates that the section has been amended by the words italicized, and words omitted are indicated by asterisks. Reference to the amend ing law will be found on the margin. When, however, the section has been amended by reënactment, the whole is given in roman with the date of the amending act immediately following the number of the section.

Where section numbers in brackets are introduced with an alphabetical designation, for instance [3293 a], this indicates that the section so printed is a subsequent enactment to the Revised Statutes, the date of which enactment is given immediately following such bracketed numbers, and which is either understood to be amendatory of the section which it follows, or, if not directly amending it, is in pari materia, and belongs in its proper order immediately after it.

TITLE XXXV (REVISED STATUTES).

INTERNAL REVENUE.

CHAPTER ONE.

OFFICERS OF INTERNAL REVENUE.

Sec.

3140. Definitions.

3141. Collection districts.

3142. Collectors.

3143. Collectors' bonds. to be

3144. Collectors

disbursing 3155. Temporary storekeeper.
3156. Gaugers.

[3156 a.] Assignment of gaugers.
3157. Gaugers' fees.
[3157 a.] Same.

[3157 b.] Gaugers and storekeepers
only paid for actual ser-
vice.

agents. 3145. Obsolete. 3146. Accounts of collectors adjusted according to fiscal year.

3147. Apportionment of compensation of collectors.

[3148.] Deputy collectors. Salaries

and allowances of collectors [3157 c.] Limitation on gaugers, etc., and deputies. in commission. [3148 a.] Limitation of deputies and 3158. Statement under oath of fees, clerks. etc.; penalty.

3149. Disability or vacancy in office of 3159. Repealed.
collector.
3160. Repealed.

3150. Deputy collector, when entitled to collector's salary.

Sec.

3154. Assignment and transfer of storekeepers.

[3154 a.] Traveling expenses of storekeepers, etc.

ers.

[3153 c.] Compensation of storekeep

3151. Repealed.

3152. Internal revenue agents.

[3152 a.] Compensation of agents. 3153. Storekeepers and their sala- 3163. Duties of collectors and internal revenue agents.

ries.

[3153 a.] Office of storekeeper and

Commissioner may transfer certain officers.

gauger.

[3153 b.] Compensation of storekeep- 3164. Duty of collectors to report violations of law to district attorney.

ers.

[3153 d.] Assignment of storekeepers and gaugers.

3161. Officers in charge of exportation and drawbacks.

3162. Superintendents of exports and drawbacks may administer oaths.

3165.

Revenue officer who may administer oaths and take evidence.

« AnteriorContinuar »