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the laws of the United States; and, in the case of jurors, from men sworn under the laws of the State to present the truth, they are certainly entitled to the respectful consideration of Congress.

Many of those arrested for illicit distilling either claim to be ignorant of the provisions of the internal-revenue laws or that they sincerely oppose their enforcement upon the ground of the injustice of any law for the taxation of whisky. They insist that, because in times past they and their fathers made whisky without the payment of a tax, a law now which regulates its manufacture and taxes it ninety cents per gallon is an encroachment upon their rights, which, as free men, they have a right to resist. This sincerity on their part seems to have invested their conduct with a kind of heroism in the estimation of their friends.

Observation and experience show that it is very difficult to eradicate from the minds of men an error sincerely entertained. It is therefore obvious that it requires time, with the constant pressure of the enforcement of the laws, to bring these men to embrace the proposition that it is the duty of every citizen to faithfully observe every law while it remains upon the statute-book, whether he approve it or not.

I insist that, in the interest of the revenue, of law and order, and morality and education, this demoralizing business should be broken up. This can only be done by a firm, energetic, and determined enforcement of the laws. Humanity dictates that the force engaged in this work should be sufficiently strong to prevent bloodshed. The distillers are armed; the officers for self-defense must be armed; and they have been armed from the government arsenals with the most improved breech-loading guns.

In my opinion an appropriation should be made at once for the employment of a suitable force for this work. After the illicit distilleries have been broken up, the districts so infested should be constantly policed to prevent the re-establishment of them. If this course is pursued for two or three years, I am satisfied it will have a salutary effect in producing a healthy state of public opinion favoring the enforcement of all laws. In respect to the manner in which the laws have been enforced I deem it proper to say that the very best men that could be appointed have been brought into the service for this purpose. The service has been severe and hazardous. In times of danger and great provocation officers may occasionally have exceeded their lawful powers. Such cases I am satisfied, however, have been of rare occurrence.

The casualties to officers and employés during the past three years and a half show the dangers attending this branch of the service. It will be seen by reference to the tabulated statement appended that twenty-five have been killed and forty-nine have been wounded.

I affirm that the laws have not been enforced in a spirit of oppression or severity. While men continued their frauds and offered resistance to authority I felt it my duty to make every possible effort to enforce the laws. When they were overborne by the efforts of our officers, and found that further resistance was vain, and manifested a determination to observe the laws in future, I have never hesitated to favor the most lenient proceedings if I became satisfied that their professions were sincere, and that a lenient course would result in encouraging a public sentiment favorable to the observance and enforcement of the laws.

Since the 1st of March, 1877, sentences have been suspended in the various districts in criminal proceedings against persons who have

pleaded guilty to the violation of the internal-revenue laws, principally illicit distilling, as follows:

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Such wholesale jail deliveries cannot, of course, be continued from year to year. No system of statutes with heavy penal provision can long be maintained where all offenders are turned loose without punish

ment.

The following letter, from a number upon this subject, indicates the policy of the department in regard to amnesty:

TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
February 9, 1880.

SIR: I have your valued favor of the 3d instant, in regard to the business of your court in connection with internal-revenue cases, and note your inquiry as to the policy for the future in reference to cases against illicit distillers and others.

I have not been favorable to granting amnesty to violators of the internal-revenue laws at more than one term in a judicial district. The object I have had in view was to arouse in the breasts of well-meaning citizens a sentiment favorable to the enforcement of the laws by such an act of leniency to offenders as would show that there was no disposition for a harsh and vindictive enforcement of the laws. Enough has been done in your court, in my opinion, to secure this end, and I am disposed to have the laws enforced against other offenders. The practice of amnesty cannot be adopted as a perpetual policy. If so, it would be well to abolish the courts altogether. I have no doubt that the punishment of a number of ring-leaders and prominent offenders will go a great way towards deterring the lesser offenders from a repetition of their unlawful acts.

It is my wish to secure a uniform enforcement of the laws in every district and State of the Union. You understand in the majority of Northern States, in fact in all the Northern States, no such course as has been pursued in your court would be approved of by public opinion.

Very respectfully,

GREEN B. RAUM,

Commissioner.

Hon. XEN. WHEELER,

United States Attorney, Knoxville, Tenn.

It is a remarkable fact that, with the exception of the conviction of one man for the killing of Deputy Collector Cooper in East Tennessee, no one has been punished on account of the many murders and assaults to murder committed upon our officers.

Upon the other hand, innumerable prosecutions have been instituted in State courts against United States officers for alleged offenses perpetrated while in the performance of their official duties, mainly, as I believe, to obstruct the enforcement of the laws of the United States; and the transferring of cases to the Federal courts for trial has often been hindered and delayed, and the writ of habeas corpus issued by a United States court for such transfer has been disregarded or delayed.

Below I give the number of officers and employés of the government against whom prosecutions have been instituted in State courts for acts

committed while in the discharge of their official duties in enforcing the internal-revenue laws during the last three fiscal years.

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In my last two annual reports I had the honor of calling your attention to this subject, and of expressing the opinion that the existing laws of the United States should be amended so as to afford better protection to the lives and persons of officers, by providing for the trial and punishment of persons who murder or assault to murder officers of the United States while engaged in enforcing the laws.

With a view to remedy the evils resulting from the illicit distillation of spirits, I have endeavored to induce well-disposed persons to establish distilleries and operate them according to law, and for this purpose have urged upon the collectors the importance of instructing them and rendering them every assistance in their power to engage legitimately in the business.

The following letter was addressed to all the collectors in districts where illicit distillation has prevailed:

TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
Washington, July 24, 1878.

SIR: In my opinion it is of great importance that the establishment of legal distilleries should be encouraged by all proper means throughout your district, especially in those sections in which the illicit manufacture and sale of spirits are carried on. It is far better in respect to public morals that spirits should be made openly and in accordance with law and the taxes paid thereon than that they should be made illicitly, in defiance or evasion of law, and to the great injury of the government in respect to its revenues. If a number of legal distilleries were established in the counties where illicit distillation has mostly prevailed, I am satisfied you would find the presence of storekeepers and gaugers in those counties and the frequent visits of your deputy collectors would have the effect of rooting out the illicit distilleries. In carrying out this plan great care should be observed to give full instructions and information to the owners of the distilleries, so that they may avoid difficulties and save themselves from assessment, either for excess or deficiency.

I think it would be well for yon to call attention to this matter through the public press, and to have your deputies in the various divisions talk the subject up while they are policing their divisions.

Very respectfully,

E. C. WADE, Esq.,

Collector, Savannah, Ga.

GREEN B. RAUM,

Commissioner.

The vigorous enforcement of the laws against the illicit production and traffic in spirits, together with the efforts of the officers to encourage the establishment of legal distilleries, has produced excellent results.

In the districts where these violations of law have been most frequent

the legally registered grain-distilleries have, since January, 1878, increased from 158 to 430.

In the same districts the collection of taxes on distilled spirits for the fiscal year of 1879 exceeded those of 1877 by $683,697.12, or 99 per cent. The increase of the collections from the same source during the first six months of the present year, as compared with the first six months of 1877, is $363,987.68, or 82 per cent., as will appear by the the tables hereunto annexed, and it is estimated that at the expiration of the present fiscal year the increase over 1877 will exceed 100 per cent.

In the fifth district of North Carolina the greatest frauds were practiced in the manufacture of tobacco. In 1877 16 factories were seized in a single day in one town, and the vigorous efforts against the owners of these factories virtually put an end to frauds in tobacco in that district.

Great frauds were also practiced by illicit distillers, and, as will be seen, 295 illicit distilleries have been seized.

The effect upon the revenues of said district has been very marked, as will appear from the following figures:

1877, amount collected. 1879, amount collected.

Increase

$568, 073 11 1,064, 463 12

496,390 01

The gravity of these offenses can hardly be exaggerated. The fact that more than 3,000 illicit distilleries have been seized during the past three and a half years conclusively shows the extent of these frauds. I have no hesitation in expressing the opinion that in the year 1876 the government was defrauded of at least $4,000,000 by the illicit manufac ture and sale of spirits and tobacco.

It must be understood that the habit of defrauding the government and resisting its officers had become so firmly fixed in many districts that there was no prospect of men thus engaged voluntarily abandoning their practices, and that the results which have been accomplished are due to the intelligent and persistent effort of our officers to establish the supremacy of the laws and suppress frauds; and these results have been accomplished by the ordinary allowances for the collection of the revenue supplemented by extraordinary allowances and expenses, during the past three years and a half, of $149,552.51.

It is obvious from the foregoing facts that the successful enforcement of the internal-revenue laws will result

First. In a large increase of the revenues of the government.

Second. In protecting the interests of honest manufacturers and dealers who pay the taxes imposed by law.

Third. In repressing lawlessness; overcoming forcible opposition to the constituted authorities; establishing more friendly relations between tax-payers and the government and its officers, and restoring law, order, and peace to heretofore disturbed and turbulent districts.

Very respectfully,

H. Ex. 62-14

GREEN B. RAUM,

Commissioner.

The following table shows the number of illicit stills seized, persons arrested for illicit distillation, officers and employés killed and wounded in the suppression of illicit distillation in the collection districts hereinbefore referred to, from June 30, 1876, to February 1, 1880:

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1875.

Deputy Collector Leatherwood, second district of Alabama, was killed by illicit distillers in June,

Comparative statement showing the collections of internal revenue tax from distilled spirits in 1877 and 1879, and first six months of 1877 and 1880, in districts where illicit distillation has heretofore prevailed to the greatest extent:

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Increase of 1879 over 1877, $683,697.12, or 99 per cent. Increase first six months of 1880 over first six months of 1877, $363,987.68, or 82 per cent.

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