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The Pamphlet Collection of Sir Robert Stout: Volume 47

[introduction]

The Inland Revenue of Canada is derived from Excise, Public Works, Culling Timber, Bill Stamps, and Weights and Measures, Gas and Law Stamps. There was a decrease in the revenue from Excise, Culling Timber and Bill Stamps in the Fiscal Year 1876-77 of $610,470, and an increase on Public Works, Weights and Measures, Stamps, &c., of $63,292, leaving a net decrease, as compared with 1875-76, of $547,178. The following table gives a comparative statement of the revenue accrued from these sources for the last five years:

1873 1874 1875 1876 1877
$ $ $ $ $
Excise 4,513,194 5,612,582 5,110,353 5,538,277 4,950,624
Public Works 636,798 672,120 558,699 637,026 547,377
Culling Timber 79,767 95,913 89,597 71,953 67,128
Bill Stamps 201,496 209,233 244,592 226,960 208,968
Weights and Measures, Gas and Law Stamps 2,116 55,057
Total 5,481,255 6,589,848 6,003,241 6,376,332 5,829,154
The decrease in the revenue from Excise is principally in the duties collected on spirits and tobacco. On spirits the decrease was $449,041 and on tobacco $145,060. There was also a slight decrease in the revenue from petroleum, attributed, by the Commissioner of Inland Revenue, to the repeal of the duty in February, 1877. The following table taken from the Report of the Commissioner shows the details of the Excise Revenue for five years:—
Articles. 1873 1874 1875 1876 1877
$ $ $ $ $
Spirits 2,825,141 3,503,365 2,977,221 3,099,893 2,650,852
Malt Liquor 26,598 25,570 29,976 14,188 7,475
Malt 358,332 354,765 351,386 327,709 389,257
Tobacco 1,013,557 1,401.271 1,431,778 1,775,450 1,630,390
Petroleum 237,777 274,439 268,553 285,553 235,329
Manufactures in Bond 33,780 40,006 37,176 27,834 30,054
Seizures 5,049 6,289 5,220 1,675 1,597
Other receipts 12,902 6,877 6,043 5,975 5,670
Total 4,513,196 5,612,582 5,110,353 5,538,277 4,950,624