And during that year, the following was the amount accruing from each object From spirits distilled within the United States, $178,659 21 From stills, From refined sugar, From sales at auction, From licenses to retailers, From carriages, From stamped paper, 257,070 3 76,539 65 66,122 84 69,173 74 73,926 21 268,041 61 $989,041 61 Although these internal duties were repealed in 1802, their collection has never yet been completed. Considerable sums have been annually paid into the Treasury, from officers entrusted with the collection of them, since their repeal; and on the 1st day of January, 1812, the balances due from the Supervisors and other officers of the internal revenue, in the several states, as appears by the Treasury books, amounted to $254,940 64 At the first session of the thirteenth Congress, held in the summer of 1813, the following internal duties were laid, viz. :— 1. Duties on licenses for stills and boilers. 2. on carriages, for the conveyance of persons. on licenses to retailers of foreign merchandize, wines, and spirituous liquors. on sales at auction. on refined sugar. on stamped paper of a certain description. These taxes were to commence on the 1st day of January, 1814. And for the purpose of collecting the same, each state was divided into a certain number of collection districts, each district having a principal collector, with power to appoint deputies under him. The amount of the tax laid, on most of these objects, was about double the former tax on the same, and on licenses to retailers, was about three times the amount of the former. The original plan of the Treasury department, and which was adopted by Congress, contemplated a reliance on loans to carry on the war, and to pay the reimbursements of the old debt. A revenue sufficient to defray the ordinary expenses of the Government, to pay the interest of the existing public debt, and the interest on new loans, was to be provided. The Secretary of the Treasury, in his letter to the Committee of ways and means, of January 10th, 1812, in answer to their enquiries relative to supplies and revenue, in the event of war, stated, that the sum of about nine millions of dollars, would be sufficient to defray the ordinary expenses of Government, and to pay the interest of the existing public debt; and that this sum, with the amount of interest on new loans, must annually be provided. Supposing ten millions to be borrowed in 1812, the sum to be raised by taxes in 1813, according to the statement of the Secretary, would amount to $9,600,000. To meet this, the Secretary calculated, that the duties on imports, if doubled, and with a duty of twenty To make up this deficiency, the Secretary proposed a direct tax of three millions of dollars, and a tax on spirits distilled and on stills, on refined sugar, on licenses to retailers, on sales at auction, on carriages, and stamp paper, sufficient to produce two millions more, both amounting to Deducting the expenses of collection, assessment, and losses, estimated at $5,000,000 750,000 Leaving, when in full operation, in 1814, But which were estimated to produce, in 1813, only 4,250,000 3,600,000 These taxes, however, were not laid by Congress, until the summer of 1813, to commence from the 1st of January, succeeding. The sums which accrued from these internal taxes, (exclusive of the direct tax) for the two first quarters of 1814, amounted to $2,212,491 and 73 cents, and the sums accruing from each, were as follows, viz. :— It is calculated that the duties accruing in the two last quarters of 1814, will amount to about one million of dollars, making for that year, three millions from internal duties, of which about two millions will be received into the Treasury, in 1814. During the session of Congress which commenced the 19th of September, 1814, a duty of twenty cents, on every gallon of spirits distilled within the United States, was laid, in addition to the duty on licenses for stills and boilers, fifty per cent. was added to the duty on licenses to retailers, an addition was also made to the duties on carriages, sales at auction, and on stamped paper. TAX ON MANUFACTURES. Duties were also laid during the same session, on the following goods, wares, and merchandize, manufactured within the United States, viz. : On pig iron per ton, one dollar. Castings, of iron, per ton, one dollar and fifty cents. Bar iron, per ton, one dollar. Rolled or slit iron, per ton, one dollar. Nails, brads, and sprigs, other than those usually denominated wrought, one cent per pound. Candles, of white wax, or in part of white and other wax, per pound, five cents. Mould candles, of tallow, or of wax, other than white, or in part of each, per pound, three cents. Hats and caps, in whole, or in part of leather, wool, or fur, bonnets in whole or in part of wool or fur, if above two dollars in value, eight per centum ad valorem. Hats, of chip or wood, covered with silk or other materials, or not covered, if above two dollars in value, eight per centum ad valorem. Paper, three per centum ad valorem. Umbrellas and parasols, if above the value of two dollars, eight per centum ad valorem. Playing and visiting cards, fifty per centum ad valorem. |