560 REPORT ON THE FINANCES. Returned to factories during the year. Produced during the year... Total Oleomargarine withdrawn from factories tax-paid.... Withdrawn from manufactories for export and accounted for by clearance Withdrawn from manufactories for export and accounted for by payment Withdrawn for export and accounted for by subsequent destruction.. Total Pounds 50,853, 234 51, 599,933 47, 741, 793 3, 126, 524 2.720 330,062 396, 404 51, 599.933 OPERATIONS IN OLEOMARGARINE DURING THE LAST TWO FISCAL YEARS. The following statement by districts shows the quantity, in pounds, of oleomargarine produced at manufactories, the quantity withdrawn therefrom tax-paid, for export and for exposition purposes, and the quantity lost or destroyed at manufactories during the two fiscal years ended June 30, 1895, and June 30, 1896, respectively; also the stock remaining on hand at the close of each year: a Including the State of Rhode Island. No oleomargarine was manufactured in the State of Connecticut. bIncluding the Indian Territory and the Territory of Oklahoma; but no oleomargarine was manufactured in either of these Territories. e Including the States of North Dakota and South Dakota; but no oleomargarine was manufactured in either of these States. STATEMENT, BY STATES AND TERRITORIES, SHOWING NUMBER OF ESTABLISHMENTS FOR WHICH SPECIAL TAX WAS PAID TO CARRY ON, DURING THE FISCAL YEAR ENDED JUNE 30, 1896, THE BUSINESS OF MANUFACTURING AND DEALING IN OLEO a The number of wholesale establishments that actually carried on business after paying the special tax was 156. b The number of wholesale establishments that actually carried on business after paying the special tax for the fiscal year ended June 30, 1895, was 240. FI 9636 The following table of production and total receipts from all oleomargarine sources for each fiscal year since November 1, 1886, the date the oleomargarine law took effect, is interesting as showing the extent of operations in the country: During the fiscal year ended June 30, 1894, there were received at this office 5,761 applications and a like number of bonds of maple-sugar producers. These applications and bonds were approved and licenses were issued previous to the repeal of the bounty law, August 28, 1894. At the date of the repeal of the bounty law, August 28, 1894, certain licensed sugar producers, including 4,539 of the maple sugar producers above mentioned, had completed the production of their sugar and presented their several claims for bounty, and these claims at that date remained unpaid. These claims were classified as follows: The above claims were distributed throughout the United States in the sugar-producing districts, as follows: The act of Congress approved March 2, 1895, entitled "An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1896, and for other purposes," appropriated $238,289.08, to cover the amount of these claims. These claims were approved by the Commissioner of Internal Revenue and referred to the Auditor for the Treasury Department, and the same were paid under the following provisions of law: BOUNTY ON SUGAR PRODUCED PREVIOUS TO AUGUST 28, 1894. Act of March 2, 1895 (28 Stat., 933), entitled "An act making appropriation for sundry civil expenses of the Government for the fiscal year ending June 30, 1896, and for other purposes," provides: That there shall be paid by the Secretary of the Treasury to those producers and manufacturers of sugar in the United States from maple sap, beets, sorghum, or sugar cane grown or produced within the United States, who complied with the provisions of the bounty law as contained in Schedule E of the tariff act of October first, eighteen hundred and ninety, a bounty of two cents a pound on all sugars testing not less than ninety degrees by the polariscope, and one and three-fourths cents a pound on all sugars testing less than ninety degrees and not less than cighty degrees by the polariscope, manufactured and produced by them previous to the twenty-eighth day of August, eighteen hundred and ninety-four, and upon which no bounty has previously been paid, and for this purpose the sum of two hundred and thirty-eight thousand, two hundred and eighty-nine dollars and eight cents is hereby appropriated, or so much thereof so may be necessary. BOUNTY ON SUGAR PRODUCED IN THE UNITED STATES IN THE PERIOD COMMENCING AUGUST 28, 1894, AND ENDING JUNE 30, 1895. The act of March 2, 1895 (28 Stat., 933), provides: That there shall be paid to those producers who complied with the provisions of the bounty law as contained in Schedule E of the tariff act of October first, eighteen hundred and ninety, by filing the notice, application for license, and bond therein required, prior to July first, eighteen hundred and ninety-four, and who would have been entitled to receive a license as provided for in said act, a bounty of eight-tenths of a cent per pound on the sugars actually manufactured and produced in the United States testing not less than eighty degrees by the polariscope, from beets, sorghum, or sugar cane grown or produced within the United States during that part of the fiscal year ending June thirtieth, eighteen hundred and ninety-five, comprised in the period commencing August twenty-eighth, eighteen hundred and ninety-four, and ending June thirtieth, eighteen hundred and ninety-five, both days inclusive; and for this purpose the sum of five million dollars, or so much thereof as may be necessary, is hereby appropriated: Provided, That no bounty shall be paid to any person engaged in refining sugars which have been imported into the United States, or produced in the United States, upon which the bounty herein provided has already been paid or applied for. The bounty herein authorized to be paid shall be paid upon the presentation of such proof of manufacture and production as shall be required in each case by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, and under such rules and regulations as shall be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. And for the payment of such bounty the Secretary of the Treasury is authorized to draw warrants on the Treasurer of the United States for such sums as shall be necessary, which sums shall be certified to him by the Commissioner of Internal Revenue, by whom the bounty shall be disbursed, and no bounty shall be allowed or paid to any person as aforesaid upon any quantity of sugar less than five hundred pounds. That any person not entitled to the bounty herein provided for, who shall, with intent to defraud, apply for, or receive the same, shall be guilty of a misdemeanor, and, upon conviction thereof, shall pay a fine not exceeding five thousand dollars, or be imprisoned for a period not exceeding five years, or both, in the discretion of the court. Regulations concerning the presentation of claims and payment of bounty under this act were prepared by this office and approved by the Secretary of the Treasury on the 18th day of June, 1895. These regulations were published and transmitted to the several colectors of internal revenue in the sugar-producing districts. The office blanks and forms relative to claims and accounts of manufacture and production were also prepared and forwarded to the collectors for the use of sugar producers. In addition to the foregoing work, the names of persons who had complied with the act of October 1, 1890, were collected, and their accounts were opened. The regulations prescribed that all claims should be filed on or before the 1st day of September, 1895, and afterwards this limitation was extended to October 1, 1895. These claims in the aggregate amounted to $6,111,505.44, and were classified as follows: In the course of the examination of these claims in this office, it appeared in a number of cases that the producers were not able to present sufficient proof of production and classification to support their several claims for bounty upon the quantity of sugar covered by their claims, and these claims were reduced to cover the actual production of sugar which tested not less than 80° by the polariscope. In other cases it was ascertained that the producers were entitled to bounty upon a quantity of sugar exceeding the amount covered by their claims, and they were permitted to amend their several claims so as to cover the actual quantity of sugar produced by them which had reached the bounty point. Of the whole number of claims (502) presented by producers who complied with the provisions of the bounty law, as contained in Schedule E of the tariff act of October 1, 1890, by filing the notice, application for license, and bond therein required prior to July 1, 1894, 493 claims were approved for payment, and these claims were referred with their proper schedules to the Auditor for the Treasury Department for examination and certification by that officer. These claims, as approved, aggregate $6,085,156.66, and this amount |