The New York Herald Newspaper, December 6, 1869, Page 8

INTERNAL REVENUE. Report of Commissioner Delanc. TREASURY OUBCARTMENT, \ OFFICE OF INTERNAL REVENUE, WABHINGTON, Nov. 20, 1869, Srr—] havo the honor w transmit herewith the tabular statements made up from the accounts kept tp this oMee, which the Secretary of the Treasury 39 required to lay before Congress. They are as follows:— Table A, showing the receipts from each specific source of revenue and the amounts refunded tn each eollection district, State aud Territory of the United Btates for the fiscal year ending June 30, 1869. Table B, showing the number ent value of inter- Ral revenue stampa ordered monthly by the Com- missioner aod monthly recelpta from purchasers of internal revenue stamps, the commissions allowed on the same and receipts from agents for the sale of stam pe for the fiscal year ending June 30, 1869. Table C, showing the territorial distribation of In- ternal revenue from various sources in the United States. Table D, showing the totai eolicctions from each specific source of revenue for tne fiscal years endlug Sune 80, 1863, 1844, 1865, 1866, 1867, 1863 and 1869 re- bast § Ne showing the ratio of receipts from spo- eiflc sources to the aggregate of ail co:iachons for the fecal yegre ending Tune 30, 1984, 1965, 1965, 1867, 3668 and 186) respectively. Table F, abstract of reporta of district attorneys ee er ne mene eofiderning sults and prosécutions uader the internal vevenue laws, The total receipts from interna) revenue sources, exclusive of the direct tax upon lands and the duty wpon the circulation and deposits of national banks ‘were, for the fiscal year 1809, $16,039,344 22, ‘This lacludes the sums refunded for taxes illegally |ssessed and collected, amounting to $360,235 12, Bearly all of which was for taxes assessed and col- Beeied ia previous years. For the fiscal year 1868 there were refunded $2,018,354 81. Drawbacks were a’so alowed to the amount of 91,379,950 01, Ko drawbacks were aliowod daring the fiscal year 1860 by this bureau, exceping on general werehan. Santee section 171 of the act of June 30, 1834, hm under the act of March 31, 1868, to ale and tent medicines, amounting to $377,411 31. The whack on rum and aicohol is not allowed by this bureau, ‘the receipts for the current year are estimated at $175,000, 000, MEGEIPYS FOR THE FINGT SIX MONTHS OF THR FISCAL YEARS 1368 AND 1862 COMPARED. A comparative statement ig submitted showing ‘he toral receipts from the same general sources of taxation for the first six months of the scal years ‘1808 and 1869:— From July to December, 1868, inclusive, .. $67,296,338 From July to December, 1867, inclusive,.. 66,119,030 ‘Total gain for first slx months of 1869.. $1,186,553 ‘The tollowing table exhibiis the aggregate receipts from the same general sources of revenue. taxabie ander existing laws, 1or the first six months of the fiseal years ending June 3), 1863 and isd); also ‘he gain Or joss per cent. of those in the Jatter over tose in the former period: Receipts for thi erurces of Revel matey fi | mee a Gain, Lots, 65,252 22,964 ‘21,801,114 —} 8 99 Bankes b'kers.| 149,576 =} “168/311 taxes ot elsewhere enu- —} 1435619 107,406 27,023 not "234,768 raga} 6,956 : 6,540,587] 7,148,602] 608,285) 8E6, 110,090] $67, 296,385} $12, 000,021 310,815, ‘Total gain forthe above period, $1,194,358, During this period the amount gained on MON, asso cucapensacetnes< Phe amount gained on stamps is.. The amount gained on sales 1s. Tne greatest loss from any one source of taxation for this peri was upon in- comes, WHICH AMOUNES 10....6...0+00.0+5 8,747,409 Ts) 1 taxes, not included under spirits, tobacco, &c., the 1038 was......... wee 1,435,619 It ts worthy of special notice that in regard te the receipts from tobacco since January 1, 1969, and hereafter referred to as being largeiy moreased, the loss of revenue on this articie for the preceding six months amounted to $63,232; and it should be borne in mind, in considering thus Joss, Bhat the preseut system of collecting ihe tax ou fobacco liad not gone into full operation prior to January 1, 1869. BECEIPTS FOR THE LAST SIX MONTHS OF THE FISCAL YEARS 1863 AND 1869 COMPARED, A comparative statement is submitted, showing Me total receipts from the same sources for the last mx mouths of the fiscal years 1568 and 1869 From January to June, 1864, mclusive. $90,542,760 Prom January to June, 1868, inclusive... 64,479,048 otal gain of last x months of 1869 over 1868, .2..0 .+++ steers cereeeecessrs + + $26,062,812 ‘The following table exhibite the aggregate recei pis from the same general sources of revenue taxablo ander existing laws, for the last six months of t Qscal years ending Jane 30, 18S and 1869; aiso the gn or 1088, and gain or logs per cent of those in the ver over those in the former period:— mee Receipts for the lax siz months of fiscal yar. Revenue. — Low. Bouree of Revenue] ————— | Gain 117,601 | €25,001,940| 815,764,246 = be’ “ips hac} et = Beet! Eb a 778,146] 1,945,057 Ps ao+ | 198664484) o1,708.901) geese} win 1788] 1,996,451 i, = fal taxes vot | ‘@isewhere = enu- O24) G41 2438 7,9 1s 413 1,195,203) 1,261,490. Renal 773,001 62 et receipte from| MbAIOPE...,...+06| 7,506,986) 8,866,801 «| 865,479,048 | 90,648, 70: | $96,065,544 | 8508, 729 gaia for the above period, $26,062,812, It will be observed that the gain on distilled spirits during tuis period of comparison seseeses om $16,784,249 On tobacco . " + 4,768,844 On fermented liquors. . O1,174 Oa ‘ncomes. + 2,086,757 On stamps. + $50,516 rom gas companie: saseees 124,637 From banks and bankers.... . 135,59 The only articles on which a loss was sustained Gre legacies, successions and penalties—special ‘axes not included under spirits, &c.—and tuese eogregate only $402,752. HECSPTS PROM THE SAME GENERAL SOURCES FOR Toe SIX MONTHS ENDING SEPTEMBER 30, 1868 AND ‘om April to Septeinber, 1849, inclusive. $102,863, 260 enty-six districts for this period, not yet returned, eatamaced at, 1,516,000 Total amount for this period From April to September, i» Total gain of last period. . tes The foliowing table exhibi regate receipts from the several geveral sources of revenue sunject to tax under the laws now in force, for the «ix months ending September 30, 1868 and 1569; also the gain or loss of those in the latter over those in we former period:— teen eee eo B10 » nelusive, Gain. | Low $12,001,101 6, 6087500 | 910,677 20,515) = 1,10, i 9,779,011 827,438) | 7,781, 1 B7A,088) 65a 158, 8118 1 6 03) .es4 7,220,083} 7,853,0%) Wo Aid 10,729 on = | 810288 The aggreaate receipts for tho preser i be Mereaged by the returns tre Feontnaun nisticas amounting, 1h 18 estunated. ta © 1,516,000, ‘Total gain, Dot Including the receipts from ‘those districts, Ucn eumal iba a Ta from the nareported dis- HALE LhO te | 25, 824,808, OF 293s por cent © Total gain will be During this period the gain on spiriis is. $11,001,1 + 6,605, Ob LObACEO..« On sales., On incomes On stamps . . From banks ere . ‘The gain on spirits durng 8 Arison 18 not KO large by nearly $1,000,000 ai it Wom lor the Aix montis endiagtite Bork of Jane last, ‘Tuis is agconnted for by tie Girchinslance tial ine . 327,41 months of oom. — NEW YORK HERALD, MONDA Y, DECEMBER 6, 1869.-T old spirits m bonded warenouse on the sth of August, 1868, when the new law went into eitect, Were all by operauon of law to be wiudrawa from boud and tax to be paid prior to July 1, 1869, It is a fact, however, that the gain on tobacco for this Period of comparison exceeds that for the six months ending June 30, 1869, by $2,000,000, showing ® steady and continuous Increase of revenue from this source, The galhs on stamps, incoines and sales correspond very nearly with the gains on these seuioies for the six mouths of comparison ending june 34, 1869, Iti to be remembered in referring to the fore- going comparative tables that they do not profess to give the gross receipts of revenue for the periods of Comparison, but the receipts from the same general sources merely. The reason is that aljerations in the law changed the subjects of taxation during the periods of comparison, and hence & statement of the gross receipis would not exuibit the relative and ecouomical tucrease aud decrease of the revenue. Referring tothe gaiua on spirits and tobacco for these perloda, tt seems proper to say that there is every cause for congratutation that the law of July 20, ISés, taxing these articles, was enacted, RECEIPTS FROM TH SAME GENERAL SOURCES FOR THS FIRST QUARTRRS OF THR FISCAL YEARS 1869 AND 1870 COMPARED. ‘The following statement of the receipts from the several genera! sources of revenue for the Orst quarier of the present and the las¢ fggal years ip- clades the returns of twenty out of the twenty-six districts not giveu in the taoie Jmediarg Re ceding, and regelyga pus fis Prepara joa of thre table. Tue recetpts of the following districts only are, therelore, not meciuded im the receipts for the year 1570:—Third Misswsippi aud Nioto Kentucky, for the wonth of July; Toird Mississippi, for August; Eleventh New York, Sixth Tennessee and Fourta —Recerpta yor the first quar Jseal years. grout: u O17..08) wis 1,739,000 ii 13127, 200 1,961,883, 8,244, 684 Texas, for September. SAlOK ces sees Special taxes not eise- ‘ where enumerated... 2,999,427 Income, sciuding sala ries. +5 11,201,800 8,278,594 Legacies, . sae 278,500 34,361 SUCCOSSIONS..ceggeseeee 254,005 265,287 Ariicies in getétuie AS 800;843 y Passports, crane 8,685 GOS .-5s0000 941, 128 Sourtes not otherwise herein spectaliy enu- Therated. = (Articles now exempt from _ taxation) 74,431 Net receipts Penalties Total. Tow gal It will be seenthat tne gatn on tobacco daring this period of comparizon ia increased and that on stamps 9 Sustained, While that on spirits is fully susiained, If allowauce be made for the fact that tue oid spirits in bond had all been withdrawn and the tax paid before this period commenced, ‘fhe gain on tax of banks and bankers ts likewise more thaa sustained by this comparison, and the entire tavie aiiords ample promise of satisfactory future results, AGGREGATE RECEIPTS FOR TUE FIRST FIVE MONTHS OF THE FISCAL YEARS 1869 AND 1370 CoM- PARBD. The following is a statement showing the aggre wate of certiticates of deposits received at this Oice from July to November, 1383 and 1369: 1868, 1869, Joly $16,990,649 $21,678,634 August. see 18,900,385 15,015,396 Sepiember. + 9,760,796 13,022,303 Ociover, + 10,002,355 12,004,799 Noveuer. 9,641,304 14, 145,569, TOtal....ssscevece +++ $60,385,471 $74,816, 704 SPIRITS. In considering the large increase of revenue from distied spirits for the last six months ot the fiscal Year ending June 30, 1889, the subjomed facts should be remembered. There were in bonded warehouses on Ist July, 1808, as shown by the accounts kept in this ofice,' 27,278,420 gallons o: spirits, ‘This in- ciuded ali Claims for leakage then outstandlag and a large quantity claimed to have been destroyed vy the burning Of several bonded warehouses as well as certain amounts whtch had previously been with- drawa upon iraaduient ovnds aud were still woac- counted for. Under the provisions of the act of July 29, 1863, as amended, ail spiriis in bonaed wareaouse ac tue time of the passage of tue act were required to be withdrawn and the tax paid thereon prior to July 1, 1869; and by tais requirement 24,583,051 galions of spirits Were necessarily forced upon the market durmyg tins Uscal year, fad served w that extent, to increase the revenne trom ti source; while on tie Ist of July, 1369, there mained in bonded warehouse of the pew product only 16,663,833 gailons, It thus appears that tue quantity of spirits in bond, to be withdrawn and tax paid during Lue fizcal year ending Juue 30, 1870, ig less by neariy eigtt millions galions than the quantity woich was compelled to be withdrawn and tax paid for the fiscal year ending June vw, 1869, ‘The following siatement, exiibiting the move- Meuts in distived spirits, 16 made from statistics Jurnished by the division in charge of the subject in this bureau; and although the figures may not be absolucely accurate, they approximate 1b so neariy as to ve deemed reliable. Number of gallons withdrawn from bonded Warehouses from July 1, 1464, to Jane 3 1809, produced prior to July 1, 1854, at $0 cents per galion...... 99. ee eee 24,383,951 Produced prior to Jaly 1368, on Which tax was paid at $2 per gallon...........6 95,561 Total gallons distilled spirits, old product..24,479,612 Number gallons apple brandy produced nbs beraeted 1, 1803, and tax paid after hat Gate at $2 per gallon...... eee 87,922 Total gailons.. seeeeeeeese cee hy 516, 634 Number of gallons of spirits produced from July 20, 1868, to June 80, i369, on which tax was coliected at 60 centa per gon - 36, 704,046, Number of gallons of grape and apple brandy, tax paid at 50 cents per gallon. Total gallons. Total amount on which the tax was col- lected . e+ «662,092,417 Namber of g: wa for consumption aad export trom July 1, 1567, to June 30, 1868... ,.16,936,647 Of this Was exported without pay- MED OF CAK...eseeeeneeseeeeee ee y22T,20L Bajance ou which the tax was couleczed for Sscai year 1968........ eeeee 6,700,646 From which it appears that the amount for 1868. Showing an increase of revenue on one articls lor 1869 over 1860, at haif the race of laxauon, of. oe. + $1,483,241 “AMPS, Since assuming the duties of this ofc much tine, labor and expense have been bestowed upon tue preparation of suiiavle stamps for tne coliecuion of the tax on tobacco. An entirely new set of (oat has been provided, greatiy superior, It is be- operating, at seventy-nine hours fermentation, 18 24,410 gallons tor every wwonty-loux Bours. ‘The capacity of the game, by the resurvey, on forty-eight hours’ fermentation, t@ 348,076 gallons, or an inereae of 104,666 gallons for each twenty-four Ours. ‘the per cent of increase in capacity by the new system of survey ts 43-100, While unis action 13 beileved to besest to, the manu. facturer it is expected to work a large increase of tae revenue by preveoting evasious of the tax, aud 10 many instances positive frauds, LEAKAGE, The prection of allowing spirita when taken out of bond to be reganged In order to deduc’ tie diter- ence, under the tite of leakage, between ine quan- tuly gauged when the spiriis were received in bond and when taken out, has been @ fruittul source of fraud, Tois ofice 18 10 possession of facts showing ‘that the goverament bas been geueraliy an) almost systematically cheated by thls practice, Measares bave been taken which 16 18 hoped wit! reaulé to recovering some of the losses thus sustataed. In view of these jacts, and with a c.ear conviction that tne act of July 20, 1868, abolished all provisions ior .eakage on splrita Mapufactured aller that date, and that, by the proper constraction, spirits prev!- ously made and placed in boud were no longer sub- ject to deducuions for leakage, this ofMice issued an order, on the 14th of April last, digallowing leakage in &) cases. it is beluwyed that this regulation works no tnjus- ude tg the déaler, while 10 saves the revenues irom trauduieat depletion. i . —* ‘2 LAW Ag TO SPIRITS, bes In the absence of reliable data to fix the annual cousumption of distilied spirits we are leit to ite necessity of gonjecture. Were I to express an opinion on this, subject I shoutd place tho auount at not “less tan 89,000,000 of gal. lons, This quantity, &. the tax were collected, would yie.d @ revgané Or not less than $52,000,000 basing the egematé on the hypothesis that the entire cox ON Spirits equals sixty-tive cents per gallon. ‘The best consideration { have been able to give this subject has broughsé me to the conclusion Unit, alicr the present law taxing spirits has been brougnt inio compleie executivn, snd such amendinents have been made as time and experience may domongtraig to Do necessary Rey V8 the system, 1t wall yieid i annual revéuaue of $6), im in view, therefore, of Uh mittod whether it will be wise or expedient for Cun- gress to change 18 legislation in any essential par- Ucntar as to the amount or a3 to the collection of the tux on distied spirita uoti farther time snail ve given to teat the merits of the present law in all of Mts lunportant provisions. TOBACCO, Referring to the comparative statementa of recelpis for different periods, 80 far ag tie same relate to tobacco, L have w say taat, during the tirst SiX mnths of the fiscal year 186) the gain ov cigars over the corresponding period of the year 13c83 was fifty-six per cent. ‘The 103s on chewing and smoking tobacco for the sam3 period was fifteen per cet; the mereased revenue irom these articies under tne law of July 20, 1863, not being realized until after January 1, 1569, while on cigars tae appreciation commeaced imme- diately afcer the passaye of the law, ‘the number of cigars returned for taxation during the last seven years is as follows:— 53, an average tax of $2 3714 per robabilities, tt 18 sub- 1,000...... 1865, ab an average 000, 3 the Gi gts ++ 693,230,980 BAT, 443, 504 yi uniform tax of $10 per 1,000 1807, at an average tax of $6 663; per 1, + 433,808,456 » 052 34 lax uf $6 per 1,000... 590, 1969, at a untiorm tax of $5 per 1,000...,.991 Jt will be seen that during 1866, when the tax was at a uniform rate of ten dollars per taousand, ouly 347,440,894 Clgars were returned for taxation, walle under the present law there were returned for the year 1369 hearly three times the number, with the tax at une unilorin rate of five dollars per taocusand. The amount of tax coliected ou cigars was for We fiscal year $4,957,079 3,474,453 1858, at a uniform heved, to any internal revenue stamps for woacco Previously Issued by Lhe government. A stamp in serial numbers has been adopted for plug tobacco, adapted for a'l packazes of ten happend and up- Wards. This stamp is prepared with a stub, and tue Teguiations require, 1u 1t8 use. the name of the col- lector wno sells It and that of the manufacturer wuo uses it to be written thereon, aud consists of seven deuvominations, a3 foliows:—Ten pounds, fifteen pounds wita nine coupons, twealy, twenty-one, twenty-two, twenty-three, forty and sixty pounds. These stamps have been prepared wich as much skill as possible by the engraver, with the view of protecting the gove:mment from iui+ tiona. The former stamp for plug tobacco, of ten pounds and upwards, is known to have been entensivey counterfeited, greatly to the loss of Tevenue, ‘The stamps for smaller packages of tobacco have also been cuanged, to prevent, as far aa posaibie, fraudulent imitations. These improvements were found to be necessary, and have thus far aided ta roiecting the government to a large extent, though it has not beeu possible to wholly defeat the prac- tices of counterfeiters. THE LAW AS TO TOBACCO. I gm of the opinion that it will de unwise to make any ma‘erial change in tue present classification of tobacco ior taxation, or m the rave of tax imposed on the different classes. Manufacturers and dealers are rapidly becoming accusiomed to the terms and requirements of the law, aud it is beieved that leas objection will oe urged to the law as it now stands thin to a change Ww any new syatem of taxation, collecting the neces. sary amount of revenue trom topacco, that is likey to be devised. Some few amendments to improve the eMciency of the law, which have been prepared for this oilice, May be deemed necessary, and wich I shall oe ready to communicate through you to Congress when required. REVENUE STAMPA, The following table ia submitted, showing the net receipts from revenue stamps from March to Octover, inciusive, for the years 1868 and 1369:— March. which the tax was collected tor 1869 ex- see ceeded that for 1868, gallons..... 55,382,871 ssseee+ $9,856,461 — $10,798,896 —_—_— ase In revenue from stain’ ‘There was produced during the year and in during this six montus of nearly one toillion dollars, bond July 1, 1863, itl 04 | This increase, though comstderable, 1# by no means Jt woula appear, also, reco! oilice } reckoned satisfactory. It has resuted mailaly from exioit oy All the spirits that were consumed and | ine policy of this office in Aprti last, Tequiring all exported during the two years, that for tho year 1369 stamps to be so pit tue consumption and exportation exceeded tnat of 1868 to the extent of 51,163,770 gations, These figures are presented not for the put or ghowing the true ainount of production and con- umption of distilled spirits, but to exhibis tne faci that, prior to the law of July 40, 1868, the govern- peas qia not collect @ temth part of ns tax on distilled spirite Alter July 20, 1868, an6 prior to Jane 30, 1809, @ period of eieven months, we number of galiona of spirits shown by the records of this office to have been produced, and the tex paid thereon, Aga of prandy from iruit daring the sam ‘period. is 871,737 Total on which the tax was Collected 31,675, 783 Produced during tie same period agd re- maining in bond Jniy 1, 16......... «14,663,828 Showing 4 production in eleven months of. . 66,230,621 Being at the yearly rate of 59,170,496 gallotia, ve fo) spirits and fratt brandy tor the June 30, 1869;— lowing tale suows the receipts for distilled four years ending Spirits, Brandy, + $20,108,578 233,499 + 25,296,204 868,145 + 14,419,002 871.62 . «+ 95,225,212 ‘these figures show simply the gallon tax. They do not incinde the capacity tax nor the gpecial taxes of distillers, rectifiers, liquor dealers, &c., which are elsewhere included in the receipts from spirits. The rate of tax for those yoars waa $2 per gallon unul July 20, 196%, when it was reduced to 60 cents. It 18 not believed, howe’ that for the year end- ing June 40, 186, tue tax has been coliected on all the spire which have gone into consumption, or u i manufactired, on which the tax was uncol- lecied, have been piaced in bonded warebouse: it w not doubted that the results of the current year will verify the accuracy of unis opinion, KESUBVEYS AND CAPACITIES OF DISTILLERIES, According to the pian of surveying distileries originally adopted by this bureau, the average fer- menting period i8 seventy-nine hours, There have been surveyed and operated, under tne law of Jul, 20, 1868, by this plan, Se4 distilieries, These discit- Jeries Nave & total washing and fe rmenting capacity Of 150,165 bushels of grain in twenty-iour hours, and @ spirit producing capacity of 472,606 gallons for the same period. The uumoer of these distuleries now in operation 18 444, with * producing capacity of 245,410 gallons e8co (wenly-foar hours when operal- ing to thetr fail extent. ‘The number now under teinporary suapension ts 420, with a producing ca- pacity of 230,262 wailOUs excn twenty.four hours, Of these it ts estimated that at least sity per cent will renew operations during the winter mouila. One hundred now runuimg have resumed, with the approval ot the government, ainve the ist of Sep- tember last, Having become convinced that the average fer- menting period lieresofore cstal ished was muen too great, and was a moans of fraud upon tne revenne, Thave ordere resurvey Of ali distilleries in tue United States, This work lx now progressing upon the basis of forty-eight hours for the average fer- menting pertod, which it i believed ia gumcy time, though, under necessary circumstances and conditions, longer time may be given. By this resurvey the following result 1s obtainea:— ‘The preseat capacity of the 664 distileries, at seven- ty-nine hours sermentation, 1# 473,666 gallons for every twenty-four honra, Wy the resurvey, at forty-eight hours’ fermenta- Uon, the capacity tor each twenly-four houra is est. Maaed at 677,342 galiona. The present capacity of the 444 distilleries now 10,111 459, 7 pose 0468 1 : by 8 ‘a ae mn puroh pai bs, nt prot on the instrament of writing as to exhibit the entire face of the stamp, aud prohibiting the practice wiich had obtamed extensively of covering the supposed hall of one stamp by the atiachment of another, when, in fact, the samp was cut in two and one-half used to repra- ae a fall een! ia Gog eS me 8 gross receipts from stamps for the last fiscal ir were $15 70, For the current year they ure Limated at $17,500,000, bit It 1s believed that thls tax ougny to yield at east $20,000,000, ‘The briti h goverament collects a much larger sam. from the same source, Its receipts averaging from 1665 to 1869, tuclusive, over $60,000,000 per annum. ‘This fact 18 frequently sated by public speakers and journals a# ao evidence of the great defect of our system; und while there ts some reayon, tuere 8 yet More injustice, in this strict comparison. The British system is not so weil understood in this country as (o make @ comparison of receipts, merely, fair to us. ‘The one saiteat point, however, thas we jail to collect as much revenue as our syatem ougit ‘W yield, caunot be ignored, ‘The cause of this tai uré, dnd the remedy for it, “have received as much sideration fromm me as the increasing lavors of his burean would perp One undoubted cause HP that parties freqnentiy omit to stamp instruments required to be stamped law. This is the result of negligenco, frequently, and oiten of ie A remedy for this woulu be sound by invalidating all instrumens not stamped according © jaw, aod by making the penaity, though beet Alc} ‘Bt least twice the stamp duty, and never less than tive dollars where tue g jon appeared to be trom negievt only aud uot \esign. Lam of opinion that the most serious abnse in the evasion of the stamp laws is the frandulent second ase Of stamps aiver washing and cleansing them from the Mist oficial cancellation. Various methods for preventing this practice have been suggested, but none free from aiMculty or objection. One plan is the adoption of the mechanical cancellation. Va- rions instruments have beeo presented for this pur- pore possessing more or less merit, The objections to Luis plan are the expense of the instrument to be purchased and used, and the inconvenience to those remote from towns and cities, doing litte business and requiring few stamps, who would be obliged to provide themagives wita a cancelling instrument out of proportion to (uetr ieans and necessities, Another jan i# to print stamps with a fugitive ink, so as to render it tmposstble tw remove the cancellation marks without destroying the tace and body of the stamp, The Tavorabie aud adverse opinions of experts ‘and chon. ists as to the practicability of this pian seem to be about equally divided. 1% is urged that stamps 60 printed, whem suljecied bo almospneric action and exposure Wo dampness, would be found to deface so readily as to render tuem irequeutly worthless to the jaser, A third plan if to print stamps on a distinctive per, to be provided by the Treasury Department for all government stamps, and whica, for revenue stamps, 1a Lo be enarelied and printed fy permancat yak, Hot aubject Lo fale irom exposure, but by which the whole face of the siamy would be obliterated by a0 attenipt to washom tie marks of cancella- tion. While it is doubtful if (his last plan is feasible, from the lability of the enamelled stainp to break wuen foldea, I am unwilling to express any opinion ab ent as between the plans or iu favor of any one of the piana proj . 1 would sng, that it be recommendea to Con- gress Lo anthorize tne Commissioner of Internal Ke- venue to send aa agent to Earope to examine and become faniliar With the stamp systems of otuer goverainents. In this manner alone, and at amail expeure, this government can avail itself of the knowledge which sctence and long experience have furnished oo this subject to older governments, INOOM@3 FROM INDIVIDUALS. The total amount collecved on the annual ° Jat Of Lacomses for 1867 was. Became 37 FOr 1958.00. .0scseee sees For 1869 ap to November. + 2, ch ee sum will be increase: ammount over AS this tax expires with the assessment for 1870 it will be for Cousrass to determine whether we can part eotirely with une receipts from this source of revenue; and if not, whether any substitute can be devised more jast and equitable and less bucden- some to taxpayers, if the income from this source cannot be spared from tue general Fie @nd other objects cannot be found inore acveptabie as a substituce, at is for Congress to dete:mine whether or not the tax shail be renewed, In considering thts question, after determining the total amount which ougut wo be realized trom internal revenue sources, Aud considering carefully what Wil ve realized by the present system, with- out resorting to Incomes, the question will preseut lself whether the entire income tax, ag now aa- s23se , Buall be revived, or whetuer it shall be re- newed ata less rate of taxaiion, My opinion is, tuat so long as @ large Internal revenue 18 required by the duauctal necessities of the government, & portion of that revenue should be collected from incomes, ‘Ihe reasons for tui3 seem apparent and forcible, This tax reaches simply tie profits of wane 2nd DORN OM, ana Se ingnpeaed weultD of ine diviina 6 irom imyvestment the tax were pa’ were oe ou one 4 AS THEST PROM dud AeouMatlons accrue it 4s not believed that it would be thocght objection- avie; but, being required to paid all ab one tine, aud often after the income has been reduced by te expenses of the taxpayer or reinvested in business, it seems more operous ig more seriously complained agaiast. The objection most irequently aud earnestly maae agalost this tax la that 1% leads to asystein of e3apl- onage intg privy. irs that 13 not ouly oifensa oy a > Dot see why this ol equal force, be urged azainst ‘at a 3 upon pér- sonal p erty, Such taxes cannot be coillegted ithout Asegrtaming the amount of taxable prop- erty ‘by the taxpayer. The law eee a tax upon incvines docs nothing more than this, if somuch, It simply requires a trathtul and honest statement of the actual meome of the paxpayey dus ing the preceding year, which can be complied with ag easily and with as litle exposure of private affairs us any Be yy law--national, siate or muni apa —Wwhien §eeks to raise reveune irom the per- sohal estate of taxpaygrs. Alter all, it is but a tax upon the incréaaed wealth of sue nation, and whe it is Understood that gov- ernment securities are exempted from taxation, and that the Interest on these securities produces a large Amount o1 tha incomes of taxpayers, [sudan 11 16 Will be Wise Lo abolish the Income tax sv long as the labor, industey and business of the couutry are directly or Indirectly subjected to any considerable taxation, Tuese observations are tnteaded to apply to the questions Whetuer the income tax slall be re- tained or abolished, and not to the rate of the tax or the mauner of its assessment and collection. SUPERVISORS AND DRTBCTIVES. The policy of changing supervisors from one juris- dicuon to auother fas been found to be advantaze- oue, 1t inspires new Zeal and energy 10 the o.lcers, aud frequently relieves them from local embarrass- ments that tend to dimiaish their usefuiness, Fuis oifice has proved of great importance to the service, and should always be filed with men of undoubted integrity and capacity, who possess a hiza order of generat business qualifications, ‘Ihe present salary is not suiticient to always Command such qualitica- tons, and I venture to recommend tne propriety and economy of increasing the salary. fhe appar- eat reason for placiag the appointment of supervi- sors where it now rests uo longer exists, and 13 not ilkely to again occur. I would, therefore, suggest that the iaw be amended, go that this olicer sual be ae by the President and confirmed by the Ate. Detectives, as they are now termed by law, are in fact but the assistants of supervisers. The name has proved of no advaniage to the service, is gene- raily regarded as odious, and for this reason many very competent meu have peen unwilling 0 accept of the appointment of detective. [ am of opinioa that the public service would be promoted by changing the nume to that of assistant supervisor, leaving tue Manner of appointment, the tenure of ove aad compensation as now provided by law. PREVENTION OF FRAUD? The experience of this office has confirmed the opinion | eaceriained waen entering upon its duvies as to bie Only meaus of preventing frauds aud enforcing the revenue laws. nese objects, if accom. plished, ust be at.aine1 throuzh tue local oiicers 1 each coliection district, Ta iis view it was that extraordinary endeavors were made for the selection of proper internal revenue oicera, with tae incom- ing of the present adiniaistratiun. Where the government bas piaced eMicient ana honest assessor? sud as3isiauts the taxes are assessed without delay and with reasonable accu- racy. Tne same may be said of che coliecticn of tie revenue, where collecting officers of like character are fouud. With capabie aud no.west gaugera and swreaeepers, ti 13 not perceived now there can be any failure to colivct the tax on dis- tilled spiris. It 1s a fact worthy of note tnat while it 13 nearly impossible for a distillee to ue- fraud the revenue without the knowledge and pri- vily of either gauger or storekeeper, or of bota, tae records of unis bureau furnish scarceiy an instance where one of those oilicers has disclosed the frauda- lent practices of & manuiacturer. ‘To reiurm this branch of the service, aruie has beea adopted to appulnt assistant assessors and gaugers on Une re- commenuaiion of assessors, and storekeepers on the recommendation of coliectors. Vais rule is ad- hered to except for apecial reasons. Circular letters have been addressed to all assessors and collectors enforcing tae importance of recommending proper men only tor such positions; and when those oil- cers are made to feel that they are responsiole for the execution of the laws in toeir districts, and that their tenure of ofiice, as weil a8 reputatiou, depends oa their success, it 18 belleved that most of the evila and obstructions will be remedied. Certainly, I bave more hope of success by securiug tao ald of honest, capaole and faithful local oiicers than seema to be warranted 10 any or ail the mechanical devices Which have been or can be suggested for the pre- Vention of frauds in the revenue service, THK INTKRNAL REVENUS LAWS NOP UNJUST OR BURDENSOMB. Of the total receipts of internal revenue for the fiscal year 1309, tuere Were coliected {rom the fol- lowing sources:— Spirits...... Tobacco. Fermented liquors. + 6,099,879 Tacomes and saiaries. + 84,791,066 Stamps ...... + 16.420,710 Banks and banker: + 8,355,517 Legacies and successions. + 2,434,603 Scueduie A, and passports. . 912,314 Gas companies... + 2,116,006 From other sources, + 25,471,369 ae bake $160,030, 844 oil § was collected Trom the gross receipta of railroads, surance and express companies, Irom the sates of brokers, deal- ers and manuwaciurers, from special taxes aud from penalties and misce!.aneous sources, Iv is estimaied that at ieast ninety per cent of the entire receipts was coliected from a iew oujects and sources, allof which may be Ccla-sed as juxuries or as ae accumulated apd assoviaved weaitn of the couatey, It 18 diMcult to see how the necessary revenue from fitecnat sources cad be obiaiued with muco greater respect for labor, and with more justice to tae common Industry tuan 1s secured by the present jaw. It may well be doubted if any considerable por- tion of the iax can be objected to on principle or for injurtousiy interfering With tae manuacturer, or being too high, it Is the fairest tax, the moat equal and least burdensome of any jaid on the cilzen, tor iv 18 @ revenue paid in proportion to the free con- sumption aud increasing profits of the people, I desire Lo add my opinion that the preseit system ought, in @ short time, if faithinily administered, to Yield @ revenue not below the foilowimg estimate, irom tue foliowing sources:— Legacies and CCERSIONS, Spirits. 60, 000,000 Tobacco. on + $5,000,000 Fermented liquors. + 8,000,000 Incomes, saiaries and schedule A. + 40,000,000 Stamps.. . + 20,000,000 Banks and bankers. . \ Gas companies... 2,600,000 TOtAL......ce0s00 Fes Pu: bie tees eeee$172,000,000 If these conjectures are wel ifounded, after a brief period the excise tax can be limited to sull fewer objects of taxation than at present, and those such aga admit to be the ones that should bear the burden, Tne reatization of these anticipations will enable Congress to aweep away the special or license tax and ail others that rest upon the labor, industry and sialler basiness transactions of the country. AMENDMENTS TO THE LAWS, The practical operation of the revenue laws nas suggested to oMcers of tunis bureau having charge of the respective branches of tne service various amendments, which, if made, will facilitate, it ts beloved, tae collection of the revenue, and secure, io the administration of the jaws, @ more perfect accomplishment of the intent aad purpose of Con- gress. These amendments do not affect the general System, but look entirely to an explanation of provisions not clear from doubt and ambiguity, and the supplying of some few Mmaniiest omissions in the law. After bemg Well considered & synopsis will be prepared, to pe used by the Secretary of the Treasury, according to commitiee, a4 sak be required, SPIRIT METERS, ‘The facts preceding and attending the adoption by this ollice of the instraments known a8 ihe Tice meters, 4% tueans of ncasuring the quantity and de- Jermning Wie strengta of distiied apicite. with tay view Of arrivtlus at a correct Dagia Of tax atte’ ad also as Means Of preventing aud detecung Irauds, by the process of automauc registration in sealed and oLnerwise projected sates, have been #o fully ro- ported by ny preceouess os to render uuuecessary wny mention of them fere, Since “rst widertaking the discharge of the duties Of (dis office I have steadily borne in mind the im- portance of correctly ascertaining the quantity and Strength of the apirita disulied at any distillery ope- rating under the laws and reguiations governing this branch of domestic Industry, Wo the end that no partor the revenue jegitimately derivable from this source might be lost to tbe government. Heice, by Tegalations and instruciions, [have endeavored to obtain whatever aid in this direction was to be had from the instruments named above, approved and recommended, as they were, by @ committee of ais- Ungulshed scientific geniuen id adopted by my predecessor, with the sanction Of the Secretary of the RIPLE SHEET ‘Treasury. And it now becomes my duty to say that Whie the Tice meters appear to have operated well under circumstances In every resect favorable, under other circumstances, by which they must at all times and in all places be more or less Atecied,, Whe weight of mony before me is such that have been led to dount their suifciency for the pur- pore desizned, In gunsequence of such doubt aud hat distilleries might not be suojected to ap ex- pense which is represented to be burdensome with- out the government attaining thereby a correspond- ing protection to its revenues accruing from this source, I have recentiy provided for certain experi- mental tests with these instruments whica will de- terinine their utility or otherwise, in the light of practical experience. Thess tesia are now under Way and are conducted by persons who and in @ manner which can hardly fail to bring about satis factory results, whether favorable to the instrament or not The results thus anticipated will be made known in a supplemental report at the eariiest time practi- cable ater their deveiopment, EXPENSES OF COLLECTING THE REVENUE, ‘There were paid for expenses me:dent to the Collection of the revenue for 1363........ $8,776,814 FOr 1500,.0000+seseeeereseeveeee eo B1 304395 Deduct the amount paid to store- keepers, act of July 20, 1863,.,. 608,918 Leaving for this year on the basis of the account fur 1869...+ 6,785,477 Decrease in favor of . + $1,991,537 By an amendment to tl 20, 1568, assed March 4, 1069, the compensation of ‘atore- eepers is 1 be Fopaxd to the yoverament by the manufactarera of distilled spirits and owners of Warehouses, ‘These repaymeuts are found*\o be dimcnit vo collect, and am of opinion wma mode of paying storekeegpers ghould be abolished at once. Oniy $! le AMOuNt expeuded by the 5,735 0! governmen} for this purpose bad been repaul on the ‘Suh of Jane, 1869, ‘The accounts of bureau do not show precisely thé expenses of eo! Ing the revenue lor each year, because § amounts charged during each year em- brace expenses actually meurred in the preceding year. The expenses of the bureau for the year 1508 WEL. seeeecceeeeseresnsten seensecseser ences SOOT 218 Deduct the cost of printing stamps, aud for Tent... Se eeseeeenensoetel seeee 160,000 Actnal expenses of the bureau for 1868... . $417,214 Expenses foe the year 1849. $658, Deduei for prmung stamps, + 256,000 Actual EXPENKES, «0.0445 — 400, Decrease in favor Of 1969......+0:sseeerees $LGS19 Prior to the act of July 20, 1863, no stainps for d1s- tilied spirits and tobacco were required. This ex- use bas now becoine an importuat item. The commissions allowed oa tie sale of ‘stamps for 1869 Were... FOF 1803... .0seeseseeees $915,217 805,088 Increase £Or 1869. .....++ssessseeeeeree $109,579 ‘Taese commissions were at the sume rate during each year and the increase is duo to the larger sale of stain ps during the year 1369, THB INTBRNAL REVENUE BURBAU—ITS ORGANIZA- TION AND WORK. As early as possible after entering upon my dutles I caused @ reorganization of the clerical lavor into three principal olvisiona, 10 charge of the solicitor of internal revenue and the second and third deputy commissioners, ‘Yo the frst deputy commissioner were assigned the records of appomtment and the duties of gen- eral executive officer of the bureau. ‘Yo the law division, under the solicitor, the sub- Jects of frauds against the revenue, refunding and Qvatenent of taxes, of legacies, suc ons, in- comes, salaries, dividends, special es and ques- tious relating to the tax on tobacco, ‘fo Une Recond division, under the second doputy, the accounts of revenue ilicers, boukkeeplig, stamps and statistics, To the third division, under the third deputy, the subjects of distilled spirita, registoring, recording ud “ling; blanks, stationery aud muscellaneous business. fuese principal divisions were subdivided into sections, and tie most important sections placed in charge of an oMficer of the class of ‘beads o1 divi- sions,’ under the act of July 13, 1863. In my judg- ment it would be well vo increase the number of this Class puillciently to provide one for cach secon ofthe bureau. There was subsequently organized an independent division, ta which were assigagd the manner of service and correspondence of supervisors aud their assistants, whica was plaved in charge of an olticer Of wie aetective force detailed for taat parpose. 3 reorganization has worked efficiently and harmoniously, though the business of some of the Sections has increased so largely as to render It de- slravie to lorm thea lato another divisioa, with additional clerical force. ‘The entire reorganization of this burean is a sub- Jece which is recommended to the Careful considera- Uon of Congress, ‘The following sammary, from the statistical re- pore, will convey some adea of the magaitude aud importance of its lavors:— Number of seizures tor violatioa of law for the fiscal year 230,.,.... stesceceecorees 1,784 Number of seizures for violation of law for Wwe first quarter of 1870.. esececees 1,021 Nuuber of cases compromised ducing tae fiscal year 1369. eee. Amount received eo) $156 004 penalties fixed by law. In lieu of tues, peuaities and for! . Number of causes compromised during Urst quarter of 1870. 144 Amount received as ta: eon, + $79,227 Assessed Denaities xed by law. 10,611 Jn eu of fines, penaiuies an 1 fortei 58,817 ee Number of compromise opinions prepared a from March 11 to Septemver 30, 1800....... Taese cases occur througout the eatire couutry, Involving extensive litigation, the preparation for and conduct of waich, oa the part of the gove Ment, consumes @ large share of the time and atien- tion Of this office, and constitutes 1 itself un unpor- tant business, Number of suits brought in foderal courts during the flacal year 1599... ov 4,578 Of these, the number of proceedings ii FEM. wee sseee teseeseees 84 Number of indictments found +. 2,592 Number of other proceedings tu personain 1,182 Number of judgments in proceedings for TOFICWUEE. «046+. .ee essere ves 719 Number of convictions on indictinents. 1,020 Number of acquituais........ 207 Number of suits decided 1 United States. 2,106 Number of suits States. 422 Nuwber Number of suits pending July i, 1969 Amount of faces 10 sult in personam Ainouni coliected aad paid in courts...... Annount of forfeitures paid in couris..... Number of suits and proceedings begun in United States cours duriug the fret quarter of 1870, as reported by United btates Alstrict attorneys, in rem, 275; in personam, 460; total... PAS Number of claims for abatement con- sidered during the fiscal year 180)...... Number of claims for refanding considered Amount rejected of #aMe....... 0... ..0ee Number of refunding claims cousidered 114,71 450,700 ined and entered jor i363, ‘7 For the frat quarter of 187) ror 13,067 Orders received for futernal revenue BtamMps [0r 1969....... 0.008 11,278 For the first quarter of 1870. 8,487 Number of etamps received irum priniera during 1369, Vaiue tuereof, «s Nuraber for the first quarter of 1870, Value taereol..............eeeeeee Number of internal revenue stamps issued tor the year 1560 Vatue thereof... For the iirst quarter of 1s70.. Value Whercot......s.seeeeree Vaiue of tovacco stamps rec tirat quarter of 1870,... Value of tovacco stamp: ume. 576,415,263 090, 293 174,640,302 $30,753,465 15,730,289 first quarter of 1870. seeceereeses 2,820,052 Vaine of. beer gtamps issued for the sane ume... oo 1,834,160 Vaiue of stamps for disitiied spite re. « ceived for the saine time... 17,232,025 Vaine of same issued for the sat 6,892, 700 Suinder of stamp agenis’ boniaexamined 360 Number of claims for refunding stampa unnecessarily used....... eee eesesee 660 Nunsber of instruments exaim.aed for pho- tograph companies. 900 Number of letters received and registered for the fiscai year 1869, For the first quarter of 1870... +s Nomber written and recorded for 14660 For the first quarter of 1870. Number of blanks prepared for 1869,.... 8,046,360 For the first quarwr 1,996,741 Number of distilleries regis BOs Naber of oMoersa connecred with we terval revenue service who report to this x 6,008 ie @ Ww acknowleaze My obligations Lo the olllcera aud to the clerks, borin male and female, of tho inieraal Revenue Buren for thelr valuable aseisiance, for their honest « Ty | tion to the puolic service and for tie very faituiul hits diacrevion, or to be furnisued to Congresa or ie | | discharge of Lhelt oMcal duuiea, wt S DELANO, Commissioner, THE SORANTOW GOAL SALE A Wail From the Hegions of Anthracite. {From the Pottavilie (I’t.) Minors’ Journal, Dec. 4.) The trade is dull, A largenumber of orders were countermanded after the Scranton wale unui tie effect of said sale was iuliy developed, Jt has re- suited In cheewing the trade, and algo in redueme whe 8 LO MOMS EXENt; but it falls torule prices in the market, as heretofore, because they canuot Geilver much of the coal beiore January. It aso prevents dealers from inereasing their wini ke with auch prices impending over them alter coal is received. In no other country 18 cowl sold at auc. tion, and this company sands alone in this country in pursuing such a policy. If there is any Pod ge under the lawa by wulch they can be reached ought to bo 1uvoked in putting @ stop to auch # pra: tice, by taxation or otherwise. It confers no beueils ou the consumers whatever, but only tenda to de- Tange the whole anturacite trade of the country, and those who control it seem to be actuated by Lo other moive except to punta those who Wil) Rot succumb to Weir aroitery measures. ES EE SE ra MUSICAL REVIEW. ‘The marked improve neut this season in the chare acter of musical publications Is @ source of gratifie cation to every lover of art. We nave been too long aflicted with trash and have stvadfastly opposed from the beginning. ‘The repeated strictures of the HERALD against worthless compositions, whicn ar@ an insult to the name of music, bave at lengttt brought the publishers to a sense of thelr duty au@ compelled them to banish sach stuff from thelg shelves, Although many of the works now sent te us for review are fauity in many respects, yet they All show at least a desire todo well. We trust thag the return of Lingard ana the blondes will no& revive the dead and burted trash of London concert saloons, which the good taste of the public baix ishea. If the publishers would in the next piac@ mete out a little justice to their unfortunate victiinag the composers, tiey would be all that the mow exacting shonid require. Louis Dachauer & Co. pubiish the following: — “Immaculate Conception,” Teach Mass, Gregori@ Curto, Avery effective and attractive mass, and one well adapted to small chwirs, The Kyrie le exceedingly simple and rather puerile, We do now like the omission of the opeuiog pirases, Gloria in excelsis Deo and Credo in unum Deum in two ob the numbers, The first part ol the “Gloria” as far as the Qui (ollis, ia effective and has & very rich and varied accu.npaniment. The Qué tolls is & bass solo, merging afterwards into a quintet ia 12-8 tims, and of @ decided operatic character. fue cuorus comes tm at the end in # most briljinnt manner, reminding on@ of a Verdi flidle, ‘Ihe Quonian is a strovg remme isddhce of “Lucrezia Borgia’? ana the Cum Sanced brings this number to aa eieciive close. The Credo 18 @ alight variation of ‘Mozart's ‘Pwelttte Mass” and the Z? Incarnatus is Haydn all throaghy The Sanctus 19 a fine bass solo, which ts accompag nied by the chorus after a tew measures alone. # commonplace duet begins the Aynus, When th¢ chorus comes in with Qué tolts an apratene inloguing Lhe the parts stead Of peed Ges Tonotler. ‘tao Dona Notis nearly similar to taat ol tue *fweiith Mass?” | “When Rosy Lips Invite,” J. W. Groschel. ‘This 1 one of this admired composers cuarming little bak ‘ae iarone Funcbre,” Lefevre Wily, An exquisteg gem worthy of Chopin, ‘the soiean character the subject is Deiat Hiner See Comamenoes a sunyoct reainding oue of Gottschalk’s “Williaa: Hale’ Son publisn 9 beautiful ttle ong by Henry Millard called, “Why Should ! Love W. A Pond & Co, publish the foliowing:— “Te Deum’? and “Jubilat,” bot ia F mas There is nothing particuarly new or Imeresting ti the former and We lutier has uw good deal of the Engiish glee in it. Now I Kneel to God in Prayer,” song and chorus, W~. A. Smith, It is a composition of genuine mer, the melody being jrest aad aiiractive. “Tne ideal of My Dream,” soug, U. Kinkel. Vergy Pretty, but uot original. a “smile once again,” bailad, H. silard, Charming and full of teaderness. Charles W. Harris publishes the following:— “Sunshine Shower.) dorucuu de Salon, J, By Waud. Asimple, aimless livl: tuing, “La Perichole Pojka aedowa.” ine well-know®™ letter song in éasy form. “only for Thee Waltzes.’ R Goerdeler. “Not foe Joseph” would be an appropriate answer on the part of the person to whoi tucse waitzes are dedle cated, for they are the Hearesi uppioech to trash we have met this season. “Silver Streain Mazurka.” 8. It. Whitney. Pretty and quaint, with some light, picasing passages, “Sweet Louise Polaa.’ it, Guecueer, No better than the waltzes “Oniy for Tave,”? . “You'll Find Then at Jesia veet.” M, Keller, A very beautilg] mélody. “Katie's Secret.’? do. A Call. lettiol Of easy pieces for be» tnners. Ditson & Co. publish tae loivwiings— “damiet,” boiiant lanka va Thomas) ope by Eugene Ketterer. Tue eicecuve and sparkl. suyle of this popular composer is sven Lo advantage in this fantasia, “fhe Paxting,” song. Schimon. A very specimen of the deciamatory oruer of Itahan sony jon Partia,” song. 1. bovtu., Simpie and ph log. * Village Green Polka.” G. ioc. Pretty for dam ing; but not possessing any features diflereat iro! hundreds of O.ber porkis of tue sae order, “Una Stella in Nowe bucua” Bong. Auratorl mebide beautilui melody, W.tu a graceful accompani men “American Tune Book,” a compiete collection of the tunes which are widely popwar in Americ: ‘This 18, Indeed, a curiosity, a3 uo less than 500 pri fessors @f music were engaged i compiling Me Every poasibie hym and psaiua tuue y be fonnd ua it, 4018 got Up also in very Lanusume style. One of ovo THE SEVEVIH AVENUS EX7ENSIO: The New Boutevard—What It Will Prebad bly be When Compictei—Progress of the Work, Among the Jarge number of public improvementa now going on in the upper part of the city there ts, perhaps, none that will releco more credit upon its projectors and builders than the extension of Seventh avenue from the northsra terminus of the Park, At 110th street, to the bridge crossing the Har- lem river near McUomo'’s Dam. The construction of this road is one of tie many improvements put! under way by the Board of Gominissioners of th@ Central Park since the act of tae Legistature grant-* ing them the right of laying oust and grading the streets in certain portions of the upper part of Man. hattan Island, and, taken cogetuor with Sixth and Eleventh avenues and St, Nichv.as avenue, will give that section of New York above Fifty-ninth street wide and well constructe4 higuways (or travel an® tramMic, an advantage wich tue iower portion of the city unfortunately docs not possesa, When completed, the Seveuth avenue will be one of the finest, if not the finest, boulevard in the country. It will be 150 teat in wiuth, thirty-five fees On each side being reserved for soovwalke, while the remaining eighty feet wili ve appropriated to the carnageway. The roabed, if we present plana are. carried out, wili be consiructed of Tilford and McAdam, and will (bus be fuily cqual in durabiitg and smoothness to the splendid drives of the Park, wiitle rows of elegant shade trees along the entire tength of the sidewalks ana tirough the contre of the carriage way will insure suiicient shade te alford & healthy and agreeable ride during the hottest days of suminer. ‘Lue xreaer portion of thig important work, wich a, of course, under lmmediate =supervisioa and control of — th Park Commission—a certau guaranties that will be done in the best possibie manner—was let by contract two yeara since to Messr@ James H. Sullivan & Ox, of New York, tueir conuact embracing ati wuat part of the avenue between 110th and Lijth streew, tue remaining few blocks above 147. street haviug previousiy been ict to Mr. ‘Thomas Urimmens, of Lorkvile, Below 125th “street the work consiais principady of an immense rock fill, 160 fees wiue aud twenty feet hign at several pomte, while the average height cannot be less than exght or ten feet. ‘Yae material for this vast bank of stove is bioughs ivou tae heavy rock cuts QvOvVe 138tu Btreet by weaus Of cars drawn by horses and mules over & rairoad oue and a hi nules mn length, which was pus dowa lor tus special purpose by the Contractors, Whu bave thus far shown @ Zeal in the prosecuvion oi their Work whic! ia a8 commendable as 1% 18 rare, The stone nil already finished as far a8 warlem lane, and now reaches to tie widta of perhaps 100 feet irom the lane to 1J0tn sireet, so that a few months more must witness it complevon, Above 125th street there 19 1101 four to Bix leet of earth excavation, considerauie of which has beew Hnished a8 far as lzsti street, ‘the material, as re~ moved, i put into cars aud sent Cowan tne track ta the rock Mil, upon tue top of which It 1s placed to the depth of several fect, tu avvord 4 sultavle beat en for the more durabie roaubea to be constru hereafter. By far Lic heaviest portion of the work, however—that requiring must time, iabor and ex~ pense, and which cousisted of tie removal of the vast beds of rock above 135th sireet—has already been two-thirds acco mpisned, through the enere getie management of Lie contractors. ‘The whole o£ those sections Of rock whicu ivy bewween 758th an ‘14iat and 144th and 1171n streets, aud which covere: the enure widti of vie avenue wo the average eighth of at east Lweaty-tive or tuirty feet, have entirely disappeared, und Workmen are at the pre- sent tine busily engaged 1 Diaseug out and taking ay the remaining section betweed Liat aud L4ica streets, hundreds of wea und teams being steadily employod, ‘This aise covers Lie whole widtn of the avenue, 190 Ieet, acd ab some polis In the centre ia no less than .orty-elght ect Ligh, gradualiy sloping towards tho sides, however, In such # man~ ner that when the avewus is tually completed na one not familiar wich the preeat condition of the place would (or ad luslant suppose that tens of thon. wands of cablo yards of ircsguiat and finty rocks Once covered the level #ttiucd over Which bis cats rh Tolls #O sINOOLiy. a 147th atroet sir. Thomas Crimmens’ contract commences, ana eirb(Aces 8O.1e SIX OF eight block: terminating at wwe Mariem iiver, near the prese: dock of the Spuyten Muyvil Navigavou Company. The work consisis chicly Of rock excavation, abot one-half which ts compicted. Verhaps 20,000 cub yards sill remain 10 be taken out velore the rock wrade of thi id Of tie avenue ts dnished, A lew years tho iarthest wil geo the compiles tion of the whole of this giguntio undertakmg, | New York, at least the riding aud driving portion it, Which daliy crowds tue narrow, dusty an Wiy-kept Eighth avenue, wili ob have au oppul vanity Of displaying ity horse:.auship. upou one of we bandsomest aud best Lut roads in America,