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 |