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Si l'on prend pour terme de comparaison les recouvrements de 1923, on obtient les chiffres ci-après:

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caniques, le café, le blé, les fontes, fers et aciers, etc.

La plus-value afférente aux taxes intérieures qui frappent les denrées coloniales et les cosences et pétroles provient, pour la plus grande partie, du double décime institué par la loi du 22 mars 1924.

De même, la progression constatée au titre des droits accessoires est la conséquence de l'accroissement du trafle et, plus encore, du relèvement édicté par la loi du 30 juin 1923, du taux de la taxe pour le développement du commerce extérieur.

Enfin, si les recettes réalisées sur les sucres coloniaux et étrangers sont, comme les nois précédents, inférieures à celles de l'année de

comparaison, on doit noter toutefois une vive reprise dans les arrivages de ces denrées. Les autres fluctuations sont sans in.portance et n'appellent pas un commentaire particulier.

NOTE DE LA DIRECTION GÉNÉRALE DES CONTRIBUTIONS INDIRECTES

La comparaison des produits perçus par le service des contributions indirectes pendant le mois de juin 1924, en dehors de la taxe sur le chiffre d'affaires, avec les évaluations aférentes au même mois fait apparaître les résultats suivants:

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Par comparaison avec les recouvrements du mois correspondant de 1923, la situation sc présente comme suit:

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Les recettes budgétaires afférentes aux impôts de consommation comprennent, en dehors des recouvrements effectués par l'administration des contributions indirectes tels qu'ils figurent aux tableaux ci-dessus (427,698,000 fr.), les perceptions opérées par le service des douanes en matière de sels (1,005,000 fr.), de denrées coloniales (13,571,000 fr.), de sucres (36,078,000 fr.), de pétroles (27,629,000 fr.), de benzols (467,000 fr.).

L'ensemble des produits indirects ainsi détermind ressort au chiffre de 506,448,000 fr., accusant une augmentation de 15,043,000 fr. par rapport au mols correspondant de 1923, lequel présentait lui-même une plus-value de 22,423,000 fr. par rapport au mois correspondant de 1922.

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Par contre, des plus-values sensibles apparaissent aux chapitres de la taxe de 30 p. 100 sur les spiritueux (1,073,000 fr.), des droits sur les spectacles (1,547,000 fr.), de la vente des allumettes (1,515,000 fr.), des poudres à feu (1,586,000 fr.), des droits sur les sucres (5,920,000 fr.). Pour ce dernier produit, il y a licu de remarquer que les recouvrements des douanes à ce titre sont en diminution de 8,497,000 fr. en juin 1924 par rapport à juin 1923, alors que les encaissements effectués par le service des contributions indirectes, dans le cours de ces deux mois, n'accusent qu'une très légère augmentation de 179,000 fr. en faveur de juin 1924.

Pour l'ensemble de ce chapitre, on constate donc de juin 1924 sur Juin 1923, une moins-value de 8,318,000 fr., qui peut s'ex

tion en raison du cours élevé de cette denrée.

En ce qui concerne les seules recettes bud-pliquer par une restriction de la consomma-
gétaires effectivement opérées par le service
des contributions indirectes taxe sur le
chiffre d'affaires non comprise
la comparai-
son des recouvrements de juin 1924 avec les
évaluations établies pour ce mois, fait ressor-
tir une moins-value de 11,526,000 fr.

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Cette moins-value provient notamment: 1o des droits sur les vins et cidres (1,585,000 francs) et sur les spiritueux (11,092,000 fr.), les achats de boissons de l'espèce s'étant ralentis en raison des stocks importants constitués dans les tout premiers mois de l'année pendant lesquels des plus-values très sensibles ont été constatées à ces chapitres; 2o de l'impôt sur le prix des places dans les chemins de fer (1,064,000 fr.) par suite de retard apporté dans le payement des droits par deux compagnies; 3° de la vente des tabacs (-5,147,000 fr.) pour le même motif que celui indiqué en ce qui concerne les vins, cidres et spiritueux. Au surplus, la diminution de 7,829,000 fr. que l'on constate à ce chapitre dans la comparaison des recouvrements de juin 1924 avec ceux de juin 1923, résulte de ce que, au cours de ce dernier mois, les manufactures d'Alsace

et de Lorraine

avaient versé un acompte de 13 millions à valoir sur les produits de l'exercice.

Le service des contributions indirectes, en outre des recettes pour le Trésor, assuré les encaissements au profit des fonds communs créés par les lois des 22 février 1918 et 25 juin 1920, soit 37,850,000 fr., dont 412,000 fr.

pour les automobiles et 37,438,000 fr. pour les

boissons.

De plus, la taxe sur le chiffre d'affaires, perque par le même service en juin 1924, 's'est élevée à 103,303,000 fr. au profit du Trésor et à 6,048,000 fr. au profit du fonds commun.

L'ensemble des recouvrements de toute espèce ainsi effectués par l'administration des

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francs.

L'ensemble des encaissements réalisés pendant le premier semestre de 1924 alleint un total de 1,905,410,000 fr. présentant, par rap port aux évaluations (1,492,339,000 fr.), une plus-value de 413,071,000 fr. (soit 28 p. 100); ce total accuse, en outre, par rapport aux recouvrements des deux semestres de 1923 une augmentation s'élevant à plus d'un demi-million (526,158,000 fr., soit 38 p. 100) pour le premier semestre (1,379,252,000 fr.) et à 268,861,000 fr. soit 16 p. 100, pour le deuxième semestre (1,636,549,000 fr.).

1'enregistrement se sont élevés à 176,345,009,00 Les droits encaissés par l'administration de francs sur celui du mois précédent (180,415,000 Ce chiffre, bien qu'en diminution de 4,067,000 francs) accusé par rapport aux sommes perçues en juin 1923 (123,732,000 fr.), une augmentation de 42 p. 100 (52,616,000 fr.);

Les perceptions effectuées par le service des contributions indirectes en juin 1924 s'élève plus clevé qui ait été perçu par cette admi douanes (41,424,000 fr.) forment le total le

donc à 574,899,000 fr.

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nistration depuis la création de la taxe. Ce total surpasse de 4,829,000 fr. le chiffre des produits recouvrés au cours du mois dernier (36.595,000 fr.) et 11,552,000 fr. le montant des encaissements réalisés pendant le mois de juin 1923 (29,872,000 fr.).

Enfin les recettes opérées par l'administra tion des contributions indirectes se montent à 103,303,000 fr., chiffre inférieur de 23,104,000 francs aux droits perçus en mai (126,407,000 ft.). mais supérieur de 15,421,000 fr. au total enre gistré en juin 1923 (87,882,000 fr.).

(2o Supplément.)

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TABLEAU DE LA PRODUCTION ET DU MOUVEMENT DES SUCRES INDIGÈNES DEPUIS LE 1er SEPTEMBRE 1923 JUSQU'A LA FIN DU MOIS DE JUIN 1924

12 Supplément.)

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lors de leur livraison directe à la consommation. (1) Ces excédents proviennent de sucres bruts qui, pris en charge pour leur rendement en raffinés, ont été imposés sur le poids effectif

29 30

Total du mouvement et du stock (lignes 23 et 27).
Report des ressources générales (ligne 6 ter).....
Différence entre les lignes 28 et 29....

487.078.599

487.274.670 196.071

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