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ANNUAL REPORT OF THE
 

Commissioner of Internal 

. Revenue 

FOR 'THE f1SCAL YEAR ENDED JUNE 30 

1927
 

UNITEI) Sf"TES
 

OJ'o'DtNMEl>-T l'RINTlNI:' OfTlC&
 

WJ.SHINGTO,~

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3HT 10 1'7109:151. JAUVYIA 

I£fIl~jf11 10 1~noi~~immo~)
 

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Ot ::rAUl G3G~CJ i1A.'IY .lA:J?rJ 31 IT )]01 

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Tn~A~UnY DE~ARTM~NT

Do(>~ancnt No. 2982 

fnlernaZ Revenue 

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CONTENTS 

Acconnts and CollectlmlS Unlt. 

CollcctioE acconnLing divi~io[L

Colleet.ore' personnel, equipment, and bpllee dh·ision 

Disbursement acconnting division '. 

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Pop 

35 

36 

38 

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g~l~~~i~~Bd_ ~~~~_~~r~~~~~~ == === === ==== ===== ====:::::::::::::::::: 50 I Cost or admillistratioIL _______ ___ _______ __ _____ _ _ 3 ImpOfL811t decisions of t,lle courts in int.ernal-revenue'cascs- ' _ 122 IIlcome Tar U niL _ 

Additional 

3 reveIllle _ Adjllstlfi('nt 5 of elaims _ 

Andit 

5 of returllB______________ _ _ 3 Clearing divibion • _ , 10 Concentratioll of arlivities _ Deeentrali~ation _ 23 

22 "Economies efJeeted ____ _______ __ _ _ 22 Improved pro('edUrc • _ 24 Improvements plllnncd _ Orgllniz1ltion 12 changes _ , Other economies __ • __ _ 2:1 PersonneL • _ 12 Policy and procedure eh:Ulgcs _ He';')rds 8 division _ 

Reduction 10 in forec_ ______ _ _ 24 n('\enue ageJlts' service .;>_____________ _ _ 4 Rules and regul.o.tlOns seetion _ 11 

11 

12 

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MiseeJlaneolll; IlItro~d~~J~I~l~~;~~~~~=~~ Tax UniL ~=,~~

==~==~==.==.= ==== ===== ========~ ~ ~

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Appeals and re,'icw section_______ _ _ 27 Capltll!st,wk tax division == ===== ~--- 27 Esbte ta~ dl\'lbion_______________ _ _ _ 29 ~~~ss~e~~~:e~~d d~is~~l~ - - - _ 30 

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Taxes T colleetcd~_~=== == _= = = == = = = = 27 obaceo division _ = = = = = =~ ~ ~ = = == == -­ 3,' Office Administrative of the general di\"biu!L eOn!l.>~l ===~ ~ ===== === === = ---.-

- - - - -=== -------­- ---- -- __ 40

~PJ:l~~ _IVI lvlslon ~H.vision- - - - - __==_ -== = = = = = = = = = = === = = = = = ===== = " 40

Interprefo.th-e Divisiun I ---------------------- -----.-----­ 47 

Interpretative Division 11------------------------ ------------- 41 

44 Statl~:i~:l ~~bll~~J_n_-_-_-~~~~ ===~ ~~ =~::~_-== = ~~~= ==== === ~ ~ === ==== === 

42 

51 

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STATISTICAL TABLES cL-' 'j 

BECEIJ>TS PROM INTEBNAL-RBVEN1J'E TA.X..ES 

T.blol Page 

1. Hcceipts from specific ~uurces (,f illtcrnRI rcvllnue, 1927, by collection di>;trich	 .. __________ ___ ___ 52 

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2. Rl'.cl'.ipt.~ from specific source;, of illterulIol revelIu"" 1927, by St..otcs 

comprising two or Inore districts; from the Staw of t\luryland aud 

the DistriGt of Coluwbia, which COllStitutll ~hc district of Maryland; 

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 and from the State or WlI.3hingtoll nud tIll' Territory of All'.skll.,
 which cOIIBtitute the t1iBtrict uf Washington ____ ________ ____ ____ 68 

3. SUlllmary of Jnwlu:l.I-'ll\"CUUe receipts, 1921j and 1\)27, IJr 6QUrC&;____ 75 

4. Summary of irrtcrnll.l-re\'cnuc ~ecIJlts, 192(; tUld .1927, by collccHQIl dil;triet~ - - _____________ ______ _____ _________ ___________ 77 

5. SUlJllonry of illlcr1lnl-n,:\·cll\lC receipts, 1927, by Stntcs_. ___ ____ 78 

O. Summary of incollle_tIL\: rcceiptN from (,orporn~iOll" tllld illdividllUIA, 1927, by SlalcL	 • ,_ 79 

7.	 Summary of rcceipts from incomll to.,,;, 11125, 1\)26, lind 1927, by Slal~s;

with pl'r cent nf incrc:l.!5e or decrcn.S<' in 1927, compared ....·ith l 021L _ 80 

0. Total illfCrJlal-rcyenuc reccipt", lSG.3-HJ::!7_______________________ 81 

lJ. Irolcr"al-rc\·\~IlUC tax all products from Pllilippinc Islands, l{)2G alld 

1927, by nrticles tllxcd	 : __ • 81 

10. Inlcrnll.l-rcvclluc tax 011 product6 from POrlo Hico, IlJ~U lind ]927, by llrlicl~ tll.xcd • _________ ____ ___________________ _____ 81 

II. Kumber of cn.cl, elass of I;pccial-lax pa~·c1'l3, 1927, b.y eoliecLioll districts_ 82 

TOBACCO, CIGABS, CIGABETTJi:B, ETC. •	 - 12. Tobacco fll.ctoriC5 opcrntcd and leaf tobncco lind other llluteria.15 116l:ld 

in mll.nufll.eturing lobutco,calcl;ldllr year 192G, by collcction dil;. tricls and b~· Stutes	 • __. _ 84 13. Tub1l.('cO llUlnufactured, qua"tity Ull hand nt eOllllilcncelllClll 1I1l11 

close of year, quantity (,0 be aCl"Ollntc<l for, quantity rem.oved ill 

bond for export, ann totlll rcmuvlld t/lx-puid, calcndar year l!l211, by CQUccUon districts and b\' States •	 _ 86 14. Cignr factories opemll.'CI, tobacco used, and cigars wcighing more 

tJnm 3 }10Ullds per thuusand I1Jll.nufl\tturt-d, de.; calellda~ yea~ 1926, by collect.ion district6 and by Statcs	 _ 88 15. Cigars weighing more than 3 pounds per thuusand rllffio\'cd tax paid, 

calendar }"~r 1921.i, by l'ollection diMlricis aud by S~aic<; _ 91 IU. Tobacco nsed and cil;lU·S wcighiliK not morc thRu 3 POUllds pcr thoulland mallU{actured, clc., caJ....udar ~'ear 19213, by collection (listricts and by Staws •	 _ 17.	 04 Tobacco IIsed, and cigarettes \\"~ighing not moie thun 3 pounds per 

thousand luanufaclured, etc" "alendar ycar 1926, by eollcctloll districts and by States _ IS

, 

TObacco 11&1.'<1, and ciKarettcs weighing more than 3 pounds per thou­

&&.\ld manufactured, etc., calcndar ~·car 102li, by collection dis- " 

97 "-	 -~ Le~:;\t.~bao~~ob~s~~\~:-1;'~~l\lf~c-t\;;·il;K-~ig~~;,- -;'(g~r-c-t,tC;,- ~~~( t~b~~~'; ]' aud SHuff, caJ.cndar )'cars 1917-H)2li	 : _ 98 roduclioll 01 manufactured tohacco, SIlUIY, eigl\rs, and cigRrclt.ell, ~nd tbc llUmber at IllRllllfllctuTCI"Il of tobll.cco product:; alld dealer» 

In leaf t-obacco in bu~incss at close of yCl:lr, calendar years 1917-19211_ 911 Summary at opemLiollB of lllanufllcturCr» of tobacco Rill! cigRrs, eaJ.­ endur yuar 102G	 _ OS 

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t VI STATISTICAL T,\lH.:ES 

m.	 P_It' 

22. n~ccipt~ frOItl intcrnal_TCYCJlIlC h...c~ on luhacco and Jler "llpita tax 

IJR8ed 011 cstilllllt,ed population, H1l8--1927	 _ 1O1 

2::l. Exporl.llUoll in hOlld uf 11lf"l\lractllred (ulllLN;n, anlllT, dgar.~, and 

cigarettes, 1927, by l'<)l!<:di,m districls	 _ 101 

24.	 Dr",wbr~ck of interllal-rcl'cmlc tll)LCS lllluwm! on tobacco, dgars, llt'{] 

CigllTCttc9 c:OO[Jortcd, Hl'l?, hy ports lind priur yenrs Ifl22-192G _ 103 2~. Witildru.""lIb of lobacco products b9.!ied oil.Bales of slnmps, and pcr 

capita COllSlllIlplion bll.Scd on c.;;timated pOJlulation; liscal yelLr 1927_ I03 

26,	 Leaf tobac<:,:u imported hy cigar manufacturers, tohllL:{;U nmllUfacjmers, and dealere in lenr t.ohacco, calendar year IB2G, ),~. collection dl~trlcla and I,) Stale~	 ,__ . _ 10. 

27.	 Dealers iu lcaf tubacco ill lJll~iIlC8.';, lilaf toliacL:o elLpllt[ud and'received 

[Will [rulllnr:;, calendar .'·cllr 1 \)26, lJ~' (,ul\(,(:tlOo district.6 ami Stales __ 100 

28.	 Tohllcco material held or owncd lJy rlc.l1llln ill leaf tolJacco, e.igar anil 

lubacco manllfaeturetll on January 1, H127, by collee.lion districts nnd b.v SlptC/.;	 _ 108 

2l). Cluims for n~fLlI,d uf tax un "iglLrs prescnted unrler sect.ion 1205 of the n,\'CnllC lid of 1\126	 _ 110 

OLEOMARGARINE, RENOVA'l'ED BUTTER, AND MIXED FLOUR 

30.' Productioll aud wit!ldrnwal6 of eolorcd olovmurgarine, 1~127, by eollec­ tiOli disLricls___________________________ _ _ IJ2 

3l. Prorluctiou nml withdrnwal~ of Il\l(',olorcd vlcvlllargari:m. 1\1'27, 4)' , (,ollectioll di8triet8 	 _ Jl2 

32. l'roductiolllllld withdrnwal8 nf oleomnrgarine (,~olured nud unculored). . 1927, by moulhs_. •	 _ Jl3 

33. Summary of produetion and witbdrnwll1s of oleomargurine (('olored and uncolored), 1918-1!l27 • _ 113 

34. lllteriuls IIslld in the lIluuufacture of 01 CUlf\Urgari nil. ] 027 . JJ3 

:i5. Prodoction ami withdmwuls of renovatod bulter, 1'.127, by wl1eetiou di~triet6	 c _. • _ JJ4 

aGo SUnllllary of Ilroduction and lax-pnid withdrawa18 of rellovatcd bolter, 1918-1'.127	 _ JJ4 

37. .Production and wit.hdmwals of mhed noor, ]927, by collection diEtricts	 	 •• _ JJ4 

as. Production, ilJlportatioD, und withdrawals of playing carda, by 1ll0nth5, 1927 .	 • . , _ JJ5 

MISCELLANEOUS 'STATISTICS 

30 Mfll\eys puid to eollcctonl WI proceeds of In rem actions, jlldgmenl.!; 

recovcred in chil ~nitti, flues aDd po.J1Ul.1ti~s imposcd in criminal 

ll.CUons, und eosls, 11.6 reported h~· clerks of UDited' Stat.c.s coorts, 1927.	 _ JJ5

40.	 Expenses of t.lle J ntllrJlIll HcvCllue Service, 1927 _ .117 

41. Summary of illterr:w.l-revlllllllJ stamps issllcd to collcetor~ of internal 

rcveuue, 1V27	 • _ 121 

42. Coot of prinl,ing and binding for Ibe Internal Rc:vcDne Bureau and Scrric~ 1026 aDd 1927 •• _ 121 

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I "."'U f •• .1"	 ,~ '1' :.l'1t 1....t "II ,,;ANNUAL REPORT '1'(, It' ," , ,. 

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COMMISSIONER OF, INTERNAL R~;'YENUE',,~

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'fREA8URY DEPARTMENT, ,". "", 

OFFICE OF COMMltiSlOl':EW. OF INTEn~_-\L REYEXUE, . '.IJ 

., Washinglon, September 15, !.927.. ,'. 

-' SIR: I have the honor to submit the (allowing report of toe work 

of t.IHl Bure!J.U of lnf,crnnl Re\'cnue fllr the liscnI ~year onded June 30, 

H)27: . "l 

COLLECTIONS I ,I • 

The opcrations of Ihf' Int.ernal Reycnue Burcau during the fiHcol 

yellr 1927 under the revcnul1 I\.et of 192Ci ond other inte.rnal rcvclluc 

t.ax le(~sllltion rcsulted .in the colleetiou of $2,8Ci[),Ci83,129,IJ1, c(IJn~

Jlll.red"wi~h $2,835,999,892,19 collected during thil fiscal yOIll' 1920, 

an incrcaso of $29,683,237.72, or 1 Jler cl1Ilt. 

The incomc-tax collections during the fisuaI )'cllr 1927 Ilmounted 

to 82,219,952,443.72, compllrcd witb 81,974,104,141.33 collel'ted 

from income durillg t.he fiscal year 192Ci, Iln inerense of 8245,848,­

303.39, 01' 12.5 \Jer r.ent. During the first. six muntin, of I,he fiSCll] 

yeal' 1937 the (:0 If'clions cmbrllccd puymcnts of the third and fourth 

installmcnts of tho tax 'due on incomes in t.hl1 clllendll.r yenr 102:">• 

tog:ether with addilillnaI colll1etions on Ilsscssments made for prior 

yelll'S, which f1llloullted to $1,042,G72,913.57, compared witb 3844,­

64 fl,i:i3.47, repl'cS(~1l t.ing pu)"men ts of ineollw tax fol' the corresponding 

period of thc flsclIl.rear 192H, all increflsc of 8198,023,180.10, or 23.4 

per cent. Duril\~ the lflst six montbs of the fiscal ycnr 1927 tho collections embrnucd payments of the first and second installmenLs 

of t.'\~ ~/lX duo on incomes in the calcndar yeaI' 1920, tllgcther with 

adthLloll.nl collections on IlSSCSi;ments IlIl1de fnr prillr years, wbich 

am01ll1te~ to $1,177,279,530.15, comparcd with Sl,12U I454,407.l:)tJ, 

rl!presentmg payments of income tax fllr tho cllrl'csponding period 

of tho fiscal year 1926, an incrcase of $47,825,122.29, Ilr 4.2 'Pm' 

cent. :rhe tax collcctcd during Lhe liscnl year 1927 Ilf! the returns 

of p)not lDeomes of individuals and corporfltiolli> filed for hlltb years l 19~5 and 1926 wus Ilt tbc rlltcs provided fnr in tho revenue Il.ct of 

1926. The tax collectcd on corpoml,ious howlwe]' duril\<p the JiI'St rllif of the fiscal year 1927 was Ilt tbe rDt.e of 13 ,{er t'ellt~ cffcctivc ~r the tax ycar 1925, and during the lll5t hll.lf of the tiscnl yell.T 1927 ~Il.S at the rll.le of 13J.5 p~ ccnt, effecti-,;e on incomes carned in the 

year 1926. 

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The misc~naneous colll1ctiolls arising from objects of ta~ation than mCOllle tuxes amount,ed to 8t345,730,Ci86,HI during the 

tlhcnl, yellr 1927, compared with S8G1,895,750,86 l.:ollectcd during 

lsell.l.rear 192G, II dcerMse of !216,165,064.E-i, or 25.1 per cent. 

here was au inerellse o( $5,.')03,766.17, how6ycr, in thc toxes col­ . :OI\t.~~J.( ~R:U:S W.lIIJl)· ~11"""'<l tnn<1o ~l1I"lpll' I.he fbcDJ )'CRl 1'41 are mown In ".'''',omonl. On n.l20 

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2 REPORT OF COMM18SWNER OF INTEB.NAL REVENUE REPORT OF 'COll~MISSIONER OF IKTERNAL REVENUE 3

COST OF ADMINISTRATION leeted from tobacco manuf6.ctur~f'""hicll WilS due t.o the large incre88e
 

in the manufllct.ure und sale of cigarettes.• The principal objects of
 The cxpenditurcs in .administering 'tho' i~~:rnuI' reyenlJe tax laws 

taxation sho'l\ug deCl'ea"eEcl for 1927 were as follows: Estates of for, thc fiscal year 1927 were $32,tJ67,764.17, not inclnding expendi­ decedent,s in the amount of $15,701,184.13; lllltomobiles und motor 

II tures' for refjmdirig jnternllI-reYenne collection,'> and taxeS illegally cycles, $46,695,364.59; documentary stamps, $17,197,742.40; and l:ollected, which anl iii no sense administratiYc expenses. The aggre­ Il-dmil3sioiis, to thea teril Il.lld other place8 of amusement;' i6,O.40,Oag .97. ·"ate reccipts of i/lte1'llul revenue were $2,865,683,129,91, which makes The decrease in reveuue from these nllseellaneoll:"l taxes is llCcOllllted tbe cost of operation for·t,he fi.scul yell,r 1927 $1.15 for each $100 col­ for by the reduction in tux rates llnd other provisions of the revenue lected compared ;'vith $2.23 for each $100 collected for the fiscal year act, of 1926. Further loss in re.... enue in 1927 cxeecding $130,000,000 1926, ~r 1I, reduction of 6.5 per cent. . was caused by the repeal of various miscellaneous te.xes, including
 

the tax on carpor'ation capital stock. The loss in revenue, how­
 --INCOME' TAX UNIT 

evcr, from thc repeal of' the capital stock tax was in a great mOllsure 

offset by t,hc incrcased tax lcvied on incomcs of corporatiuns pro- The fiscal year ]927 WIlS the most p~dllctiYe iu the history of the 

vided' for by the revenue act of 1926," . " Income Tax Unit.. Progress to,,~ar~ /1, current stll,te stlrpass,ed 'that of 

The collcetions of interrHl,l-reycnue Laxe;,; for thc fiscal yeur 1927 I lmy similur pcriod. The incre~;,;cd produCtion, due to improvements

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and tbe last, scven preceding ycaTS are summarized in the following in organizatlOu and procedure, WilE accomplishcd with Ii reduclld pertable: sonnel and Ilt a less co;,;t t·han jn prior yelirs. 

• Smmoes ,n7 1~2(; . .r, ,~ T

"" AunIT OF RETURNS 

Distilled . 'oirit.', i!",luding win"", ",r<llals, etc .... $W, 436, 33'." tn. 9lJl. 610. 2S ~v. $0, 380. &I. :E21'19i'6GS.71! Fumented liquors_..... ' .•• &&3. ~, I.~. mit. 10 1:8,14.-4'1 ~. 811'."73 The total number of income und e:xc~s profits til,:,!: returns audited

Tobacco manufn''ture".••••_ a7f., 1.0, :10:', 64 . 370, 666, 43&. 87 ~t~, 24., 210. 96 ~~!\3~ \131. U was 2,482,021 (1,772,]37 iudjyidu~l lind partner;,;hip and 709,894 Ole<>margadne, V"""'" butter, ete••• ..•.. _.•.• • 3.1~,m.1J I 3.0'J'~,MO,U 3,0&1, 1.'>5. 39 ~, 8<i3, tll3. 98 corporation), compared with a production of 2,155,933 for the preYIous _ 100339,651.06 1I0, 216, ;17'- 6~ lOS, 1i39, SU:;. ~~ 102, 00d, .61. 6lI
 

CorrorBtj~n caoital stock all<l
 

Estata aud gil! tu. •••• fi;,;cal year. ·Thie production exr,eeded that, of t11e next highest other sO"ciEll tax""_..••• . f, Q78, 197. 1>.'1 101, QJ2, 733. B2 ll~, 814, 1~2. &l g,';, 286, l~ 41 year, 1924, by 152,830 returns. _.' . E'"'''' ta'es, inclu<liu~ la' on autoru~blcs, etL •... _ 00, f29, OJ!. 21 1.0, 198, 165. 8S 140,1\.\2, oor. 72 24~,9M,f,M,71 W'hile keeping cnrTP.ut wit,h new work receivcd, particnla.r IItten­ Admio:;ians to theaten, "tc., and
 

club dIl~S "•.. _. ..•••_ 28, ~76. !l.". 48
 31,054, 51~. ()5 39, ~g8, 3n. 41 Sol, 722, 38,';, 00 tion was dil'e(,;te~ to ~he completion of the ll.ndit 'of retnrns fol' prior 

St~::!'.~.~s, _~~~~~~!~_g_~I~.:~~~_ S7,M~.MI.43 M, 01', ~':w. J6 {9,"~I,iS'-IS G:l, ~7, ~5.'l. Il6 yeal'S. Notwrthstandmg a large number of 'such return;; were :MiSoeUBDOO~~, inclUding probi. reaudited, as a result of clll,ims filed or \lndcr decision;,; by the BOllrd bitionand "a<ooticta'es__ . __ .1 3,310,342.331 __ 2,208.114 Oll~;o~. 20 _I 6, 145, ~73. 8\1 Il of Tux Appeals 'or the' United States cou1't,;;, large rednction!; were Total "'eaiots rrom m;'. I ' ., ""llaue<>us IRH->•. __ _ M5, i30, 6S6. I Q SOl, 8gS, 750. &\ 822.t81,2IS73 9&1, tID, 910, 26 m£l.~e in t.he returns out;,;taJlding fOr the yOIlI'S 1917 to 1924, inclusive. 1, ;61,65~,049.";1 J, S41, 7~~, 316. 80 lnoomeandprofLI.sI."'e'.•••••_ 2.~lU,952,443 ," l 914,104,141 il3 ThIs is illuBtro.ted'in the'following table, which discloses the total Total rcoo,p1S (~11 wuroos).1 2,"6.'>, 6li3, 12'"J. 91 I 2, 831;, UlJ9, Strl, I~ 'l. '\lit, 14?, 2G8, 21 ~. i%, 179,267.06 

number of returns by tllX years, remaining open, compared with ~Oillces -1--00;- ,~ 1921 ,~ the uumber ou pan'd at the close of the three predous fiscal years 8Jld 

t,he penentage of· the total ret-mTIS filed uncomplcted ou June 30, Distilled 'r,irit., incl"diug 'I I 1927; . $112, ~~, oo.~. 01 f,II7.l'I),'.J17~. 71 

I ..-ines,cordlR1',et-c .".'-'''-. $3O,354,006.~S I ${,I,,';6:l,350.47
 Fermented llq"o,o. • ' ••• '. 4, f1;B• • 4("" O>G, 00
 2~, 36:l, ~2 41,Il(;6,~74.-0\I
 

T<>bacco mnnura"tu~" • 300, 015, 4~~. 118 270, 7~~, 11>4:H 26S, 210, 185. 49 m,llO\I, 3.'>5. "
 

Oloomarganne, {lrocesll butter,
 

I eto ..... ••• •••• 2,307,310'M 2,]54.<'•.35.2' 3,OO7,447.,a I 3, SIl, 67~. 6ll fero..,nl. ESl-lll-ll and gilt taL _••••• _ t:ll5, «)~, 206, ~~ 139, 418, 84(, (H 1M, (l4.', 200, J~ . l00,roS,1&l2t I all hnnd On hand I un'h""d On h"nu On hanrl Tor,'ll ,,~~ CorJ::;,ation capital .tock aud ll.~\urn ye...s June '10, "meJn· 01 er.l'Ccialtaxes••.• 89,2H,900..6'J ilO"llJ,l02.99 10':1, Il33, 70J..l;li June ~O. June ;11), June 30, June 30, audll<'<l .- __ ._••. ,,9, 603, ~Z'~. Sl 192J I 1~~4 1925 lng Dilen 1928 1927 to d~le

&33. ll~, n9. 85 ExOlse 1",e3, including 1-&. on Juna ,m30, automobile>, etc .... -I 2".'.';, 5;5, p~ 31 tl7, 100, 103. 59 oos. ~:r., 3'1. 78 

Admission. l to theaters, elO.. alld 81,918, M6." I club dne. __ ••.•. ._••• _ '07, :;(5,';77. 72 80, OOJ, ~&9. M OIi,SOO,650.GJ , 1017._ ..-.._ \ Stamp tales, l"elUdillg plR,-iug 64,3i7,82J.,g .- 28, il~ S.7'J 1,372 G22 I
 cards. •. .••• •. 64, 87~, 376. 81 5S, ~\Oi, ~~ '5 '2,i6S,013.~
 , 64.32:1 19,3[>( 1.877 H61 MI.relbneOll•• Inclnding {lroM. 100.19<1 61,32J -i, ~~, 375. 63 5,200.-1-41.1>.'1 2. liZ!' 1. J 04 4, ll68, OIiS 3/j 7, IU, 867. 7.£. , bHlofi Bnd narcotic taxes...... __-""''' I. 1~~~~~~~~~-_. ,::::'I 453. :!IJ.\ l&J,bl 7.121 2.081

To!ai • ,.. o~. rocu on 3il3. 1~1 k, 1~2 2,020 oonaneouo receipt>< tII,,,",_. rrom IJlis. •.•• 930. 655, lIW, 01 -I l. 110. 1.12, 618. 15 " '''-' ~.-, ---- .. J, {50, &It, 2-\l1.. 21 719,702 141.0,,", 5,13r,

InOOOle an<l profits '''~..s. __ . . 1,091.:~~ ~,OSll. 01H,464. 85 I 3.058, \l3l\ 003. 1\0 U~~~:~ 1,100,62i .3, 221l, 137, 673. 7&_ 35.316 1 .1~4Q7,58O,25I.Bl t !~: ~~:~~~ ::~:-- 1~'~2\l 1'~IBI ....,.ill1S (all rour"",,). 'l. 621, 14~. 227.57 • ,a, "" ""-, Bl • G9.~. 000. 765. it ::::.. i'''~ -....-- ----'....-... Ol~ m ., U. '~ Hl7.ltl7

:1>19, :l7~

.0. tJ:l No-rB,-Tho 0((""'" t-on""rnhlg imernB]-roveuue '"oe,Il,.... giv•." In thB 800V••tate"",,,! dilTer [rom

sucb i1.r->"" carned In olhar l't",,",ury ;lal<>rnenLl; "ho""'H~ 'lul nnancial ooud,.ion 01 tM (lovernmelli. 

, ' 

:i';;'~ ·r·,:;;..:~I,;:;~J~---- .. -­

1,:l12,ll&l
 

1, :r.~.134
 '"' 1,4\18, 500 ,M "' 1.00.2$ .n I, ,; I, ~i<l H 1,:"'>2.n~

I. ~"G. "4~ ~.-";7 

1.021.,81) ~7~, ~79 ."

,. ~-~ l,t13,H7 '" b<tcIl""" the lurnll'r rell..-"t oollecUons hy ;Ilt-emsl·revellue ollloerB thr"ugbol1t lbe oountf}'. inoludill~ ", <"' 1 '~,OOl.3721 ,-~

<IeJ>05i1~ by pr.. 'rn"'Wr> 01 aur""nl~ reeelved 1m'" 88le or inler~al·re,.enue-'I am I" and <lcprnil< 01 in",r".1 ",venUe eoliecUl<l 1,,,,ol1~h cust-oQ~' office., \O'h!Je lbe lalLer rel"est'nl tbe de]>O"i1S or the.., coll"",lons In tbe -' Fi..".l y"", ""urns filed lor pr:'i~d .ud~d priM to June 30, 19~6 Trell:Iury '!' dOl">slLa,,'" <luring 'be ~l ~·<..r ","<-o"",d, tbe ~lnmm""s being d"'" lo the Istl lho' lOme 01 

\ha coUecuon, In 'he laU-er purt or Ill. Ji>eBl yeR' <"il" not be <lftr",-,J.. or are nol, "'VC'rl('rl 101M T,.",ury . w~OU'-rbe tabulatlon does nOl Jnchrrl~ returns '0 lb~ r>O-dUl-' "Ie on which the unit lm' complate<t I,. 

as l1.polJte<l antil anor June 30, \h". ''ltrryin~ ,h6ln In'" 1M roJlO""n~ flS("\l1 }"eltr <os rOO<lr<lcd iu tbe "ate· ,~1O>Q~1~.i t:in~ numbel 01 re.tur"" ma<l lor the y"'11 .926, all ur Which have no! beeu receh'e<l in <bo 

m."'lB .bo,.-jn~ ,he "","<li,ion or ',1'''' T'OI1Sury. • 
---

, 

4 TIEPORT OF OOM1\fiSSIONER OF TNTERNAL REVENUE

TIll' Dbow' t'llbultition shows that 1he Iludit of ret,urns for the years 

1917 ~.o 1n~, inelusiye, is pmctieully completed, since there Ilre outstnndmg fll)' each of these yearn less thun 1 per eent of the total rcturn~

filed, the mnjol'ity of which cases Ilre open us 11 consequence of elllims 

filed by tIl.XPIlYPfS. 'The lludit of returns fol' the years 1923 Rnd 1924 

is Ilenr]}' current. Th<Jre remain open only 3 and 10 pel' cellt, respel'· 

Livelv, DC the totlll returns received Cor those tllX years. That the 

unil:is r:onducting, in eHed, 11 eun'ent undit of i'eturns !lIen. fof the 

Illtcr yelll'S is evidenced by the progress made in the Iludit, o{relurns 

for the ye:lrs 1£125 und 192G. There have been elased til dllte f()r 

tht:;sc yeiu'S ['7J,u79 l1nd 1,413,147 returus, respectively, The l!l.r~e

closing of returns for the year 1926 chiefly is dne to the eh!l.oge in 

procedure which directed reference to the unit in Wasbington of ull 

lO40 returns filed for thl1J year. During each o('1he yeurs 1923, 

1924, and 1925, approximately 1,250,000 of thoso rotorns were p.o~

sent to 'Washington. , 

The net reduction effected hy the unit in the number of returns out:. 

standing for all years was 268,215, On June 30, 1927, exelusive of 

'the returns in the 60-day file, 474,535 returns were nnder considemtion, 

compared with 742,740 returns llnaudit<Jd on .June 30, 1926. 

REVENUE AGEN'rs' SERVICE 

Thci number of reports. of field examiR!l.tions su bmitt.ed was 688,816 

for ]927, compared with 574,246 for ]92G, an inerellse of 20 per cen,t, 

The Ilumber of retlJlllS sent to the field for eXl1lninatiou WIIS G85,715, 

compare-d with 830,498 for the previous fiscal year, 

Thc reports JorwlI.rded to WII.shingtou affordod the basis for 

clllSin~ rot'I1,m;; for ,the years 1£117 to 1925, inclnsive. Of the 688,816 

investigations completed, 306,035 represented thorourrh fiehi inyestigations, ~:H ,::n~ were office audits und surveys, all;) 145,44li were 

eXllminutio[ls of s!Je(~ilie questionable items withont a general !l.udit, 

Rccommendations were made by lI.gent-s conduc,tilw [,he examinations for the closing of 155;227 returns by ftssessJIlent Ilr uddition!l.l 

tux, o{ 51,253 returns through the issusnee of eertifie'ates of o"erllssessmcnt, iLnd of 432,336 retul'us without ehllnge in tox llllbility. 

Of the 206,480 enses forwllrded by internal re"enue agents in 

which a recommendntion was m!l.de for chllnge ill tux liubility, 

]28,478 were forwarde-d 'with taxplI,yer's ilgreernent for the iOlluedinte 

Ilssessment of the deficiency or the iSSUUllce of cert.ifiell,te of overassessment, . 

., 

In fnrthel'l1nce of the polic:,,' of decentralizlI,tion, arrftngement-s 

were completed in the lidll di\"isions to eonduct an office !l.udit of 

returns which were eli1~sitied {or this purpose find whieh do not require iL complete cXllminat,ioll of hooks lind records, This procedure 

produced satisfactory result;;. As a resolt of these office audits, 

45,886 returns were dosed ill the field, This result was accomplished 

by t.he permanent assignment to t.he field of t.echnical personnel from 

the nnit iLt, WashIug'ton iLnd by the occasionfll detail of reyeuue 

agents, This hll~ plXlyed nn ll,dvantage to the taxpayer, whose preViOIlf; contact wlth the bureau was only through correspondence, 

Tho contflct has also hoon a henefit to thc Government in that it 

hI!" cd.ucated the taxpll,yer to file mora aceul'l1t,e returns for subseqncnt yenrs. It has effected also a notable economy of field officers', 

time, ' 

REPORT, OF C01\fl\-f1~,'3ION;ER OF lNTERNAL REVENUE i5 

·Tn Addition to the prodw"tion 'enUmerated above, the neld force 

clu~s\nud 2,3.'iS,673 retu ros, filed for the ye!l.l' 1.926, accepting 1,701,026 

os filed, designuting 323,564 for office andit (which will he (~ollducted

in the field), IlnQ indieut-ing that 295,083 returnswill rcC)uire Athorough 

fieJd,investig!l.tion" , ." , 'On June 30,1926, there were 513,312 nncompleted retlJrns·in the 

,field, 0n June 30, 1927, this b!l.ll1nce had been reduced to 438,936, 

A'DJUSTMENT OF ('LAIM8 

The numher of el!l.ims sehednled i,S Ildjusted during the yoar was 

66755, In lI,ddition, 52,262 certificates of ovemssessment were 

scheduled in cases in whir;h no claims were filed, Of the elaims 

scheduled, 40,773 were Illiowed, The totlll nmoont, illVolyed, including overassessments in .Cll~es ng'ninst whieh no claims were fded, was 

$304,264,847.42, of whH.'h Jlmollnt S82,614,787,~5 W!l.S refunded Ilnd 

$221,650,060,17 abated or credited. Tht! AmouIlt of interest puid on 

!l.lJlOunts refunded 01' credited W!l.S $21,243,!JOO.53. The IJomber of 

elllilils re-jaded WIlS 25,98], inyo].,,-ing 8520,768,614,82, 

The number of elaims received was 47,808, involving $462,896,­

440.48, compared ,,-ith 72,195, involving $1,008,390,704.43 for the 

pre,·iulls year, The number of claims on hand ut the end o{ the 

fiseal year 1927 WIlS 17,463, compared with 29,234 at the close of t.ttu 

nSi'u! yC"-r En6, or u decrellse of 11,772. This reduct-ioll in 1;lnlLdjusted d!l.ims is fmther evidence of the progress of the Inr;ome Tnx 

Unit ill hringing its work to a cmrent basis. The bfllanee of clllims (llltst!l.ndin~, 17,4,62, is the lowest the unit htl~ e'·er h"-d on ha'nd, 

lmd was oht"-ioed by adjustment of cl!l.imB as quickly l1lter their 

" 

receipt 

The seheduling 

!l.S possilJlt!. 

of ,52,2G2 eortificlI,tos of 

.' 

overllSSeSSnIent" in C!l.ses when~ cillim6 had not been filed, is not,ewortby, 5ince in the;;,e Cllse" 

[,axpllyel's were bellr:nted bv IHljustments {ayorllble to them without 

h!l.\Ting IIlude'fonnal requeij'ls therefor, 

: ,""hile keeping 'eurrent wit,h the work of !l.djusting clllims for all 

,):ell,rs as ,tiled, special attention WdS giveo to the adjustment of dllilIls 

:filed agflJIlst ussessments made in 1933 nnd prior veal'S, As a reslllt, 

"- net reductio,'l of 4,G18 in such claims was tweompli.shcd, as indiell.t,ed 

hy the followmg, to billa tinll: 

---_. 

On han<1 I

, 

On han<1 Kel Arununt' 01 ciaim. June'lO, June 30, ",dllC!.iUll ]9'21; 1~27 ,. 

,. 3,OZ; 3, 3171 

~,lIssessed

~W~D$~~,::r~n,f~M,ooC:::····- ::::::::::: J ~, :00 J. 1:4 ID~lt""'or;:;",O(~L. .. -- - ---- I_ 371 '" •• T~I..L-_ •• '" ...... 6,][,(; I lJ,lg I t,51g 

ADDI'l'ION-i\L REVENUE 

DlJring the ye!l.r, $276,096,454,33 W!l.S asscssed in !l.ddition'el taxes. 

,.Included in this 'som is !l.n amount of $32,704,156.:33 which wets 

without preliminll'ry he!l.riog' before the umc:1u, it bGing felt t~a~ collection was in joopardy. This, bowCl\'or, did not u1l"ed the -
----- -----

-


REPORT OF C01>lMI,g,gWNER OF INTERNAL REVENUE 7
 

6 REPORT OF COMMISSIONER 01" INTERN.".L BEV:ENUE
 

Addit'ioual " amollnl8 a6sc88cd---:-Jeopordll i<1:l:es, ~ca! ywr ended J J.lne 80, J9£7-Con, 

tll..xpll.yers' right of appeal to the Bourd of Tax Appeals. During the == previolls.year $148,86i,1&5.26 ...vas entered nnder jeopardy ossessments. 

The great decrease in assessment.s of this nature during .the eurrent 

YOllr was made possible by provisions CORr<lRAnON contained in sod,ions 274, 277, 191 7 an,1 prior :<T8"_ _ ._ --------- •• fiud 278 of tbe reyenuo act of 1926, which allow the a"'{tension of the J~18 •• _•• __ •.. _ ..•••...•••••••••••••...••••.•••..• 

Rf'lltute of limitations by the Inuiling of a 60-da:v letter to the Lllxpayer 

within the statutory period to (1) 120 dlly" from t,!le dat,e of the l~~ ::~~~~: :~;;: :~~~ :~~~;:::;;~::;:~:~~~:~~~~~:::::1 ~~ EI ~: Ii GO-day Jetter if no appeal is tiled with the Board of TILX Appeals, or HI23 •• _ ---.-................ ••••• I ---.­ ](I'M __ ..•. •.•••_ _ ••..••••.•••. t~O.8.10.M 1.896,1} 

19U;. __ •• •• _. ••••••••.• _••• _ '66.300.'i:l . ~12.~ (2) within &0 days fifter the final decision of t,he board where an 

appeal hilS been filed. HI20 .,. ...• -----.- .---••••..•••. 

Addilirmal amou.nts 'J'ult>l __ ••••_._ ••••••••••••••••••••••••••• _I l.50S.808.f>f 10.680, rlSM3,"'d-Rerrular trues, fiBcal year cndp4 bm~ .:50, 19£7 

~M.\L

flevenu. 1917 8ntl prioT yO",""_ .•• '_ ___ • __ ••••• 7 1~16. •• •••• •••••••••• _•••_._. _•• _._ 18' 

19J~ •• •••••• -----------.-.-.-.............. :j.' 

1 

Office T"loI

•

n'''Jll. I"1:",,1..,' reports 

!""'",Dl;U. 19'20 _••• __ •••• ._•••• _._._._ 7~

19\7 "nd prlor YM". 19'1l _••• •••••• •••_........................ ~3 !2{2. 6M. 91 $82-1.176. (,g I ~1. or,7. an. 60 lPIS •••••• _ 1022._ ••• _. •••••• _._ • •••••••• 03 16.'. 00:l. 47 I. 7S1;, W a~ I. 9"i2. 600. B1 IgIG_ ••••• _ lll23 ••• •••• ._•••••••• _._ ,,_._._. • • 80 - - UO.D59.17 3,471>.452.• 0.;>15.511.03 1ll'.!0.• •.•••.. ...••..•••••.•••••••..••1 l.S27.5~9.n 8.Q55.~_l(o 1D.782.Bl~_4tl 19'14. __ ••• _ •• _. ._._._ ••• _••• _............ 65 

1921_._ •••• _ _ •••••••• _ 1925 ..... •••• _ ~3 2, ot~. ';WJ. 85 7, no, 265. 3r. U. 'o1.G.J2. ~1 1m.... _ _ _ . 3, ~~g_ l~. G.\ 22.MG. 342. 95 ~~.1'Ul, M~_ 60 UJ:lO ••• _ _.... ._.................... ••• 4' 

10'.!3 •••••• _ _ • ••••• • ._ 1.'1l6,W..~7 1r,.o.~7,~97.50 17. F.O-l,2G2. 77 1\1201 ••••• _ _ •••••••• _ _ ._ ~. 119, 431. ~l' '1olal... ['. 96g. 629. 59 a 06~, l(;l. .\5 1925. 1 ."""" •••••••••••••.••• _ 298, ~~. !IO 2. 528. 63& O'.i ~. Y:!~, 'Je2. 11126 •••• ••••••••• _ __ •• 7, G5:l. 35 ~~, Q31. \l2 40.685. 27 TOlalllddii-ional !a:re,\ assessed, regular andjcopordy.jiscalllcar ended June :'l0, 1927 Totel -------- ------------ . 12.465,070,bT I 70.157,5~~·021 82,622,~29.89
 

(PJ;'·f)".\Tro~ =, I
 

. 1917 and prior yeeTS_.... . _•••.•• " ••• _ z. o\.m. [,6.1, 071 3, 815. 52~_ !'<I ~.m.OB7.93 tol 

2<;, 1I0, 7M14" ________________~:- -I OlD"" audit 11l6&~~,';e~~:rt'1 T'l m~: -_-.-: ::::::: ::::::::::: :__ .'_ s: ;t~: ?,;~ It f.~l: ~;:: r~ 20. 893. tWo 2~ 11120••• •••••••• !11.[l"K110.';1 ' 26.704,,,10.0\1 ~T. 79a ';1/). I9'lL ••••.•• , ••••• _ _ •••••• f"~(fi.r.9l,,18114,&I8,305.2,, 21.35.\.99G~~ ]J<Dl'WUAL

18, '35.l'I:I'.·>l, ~~::::::--- ::-:::::::-::::::: ~:::: -- -:1 ;: ~b~: ~: M g:m: i~ g 13,';30.~·lO 1917 8",1 ..rior )"Mrs_ •••_._. _• _._. _. ._._._. _•••"" '24-1. ~\l4.. 91 I ${I7~. 8I!2. sa 'I. ~Ig. 5T1". 79 19'14 ••••••••••••• •••••••• ••••••••• _ 1,091 ••136.30 5.2lH,~I'.72, 6. ?!Ie-. 3(}1. Oil 1918. ••• .. _ ._._._ _ • 185.\I\I!U1 ~.287,TI3.B7 ~~"3,TI2.M

11125 •••• _ _ ••••••••. _•••••••• _ _I 42,.000.44 I Z.J\Sl,~OO,081 3. 10\1. 3611. Sol 1919.:_· __ :_: ._ •••••••••••• _••••• _•••••••• _ ~r.I ••IflO,1,!I 5,f>OO,0'.lS.ro 5.8~1,m-1l.~1

300.4i!1.63 1920_ ••••••.• _._._._._ _ ._. 1,80>4. ',,",_ l(' \I, 7B7, 973. 11 ll,~72, ra1. 

102\. ._. •••• ._._._._._ ._._. _._._ 2, UO. i41 14 8. BZ1, G81. S9 1(1, 933, ~.1l3

19'1(,_ -~~~,~;::::.: : :::::::::::::: _:: ::::::::::::::::::' 48,;::::~ ! 1;2,:::;:: ' JIl22 •••••• ._._ •••••••••• _._ _ 3.00~.)S~.l~ 28.002.r.l.7~ 29,W7.IM.l'I 

Igz;;j ._ •• •••• _._._. ._ _ • ._. 2,3.'l'l.'M.79 ZI.~:lO.:103.~1 Zl.7I>8,roa~

1<;(].7Gg,,"~1l

TPT.U. , 192~_ _._.... _._._._._ ._._._._._ ~. ~". OCH. 25 7, 7:lO. ~OO_ 71 10. 2M,flgoj. \l5 191J IlDd prior yeaTS..••• _.. . . • ....•• 2. 6050. 2~7. !I& i, 639, 001. 1>5 7. 'lOO, IIIl. IIl25. __ .... __ .. ' __ .. _.•••.•••••• " •••.•••..••. [ liGll. 500. 10 ~.'r.'.O~.19 ~.94G.~25.:zIl

1918 • __ •• •••• •••••. .••• g.775. (fif..27 18.~0ll.3i2,9' 2!l.G8.1.4l".:l1 1926 __ ••••• •••' •••• _._ •••••••• H.3lH 82 \193.013.28 1,04ll,J18.OIl 

19IG•••••, •••• _ •••••• ••••••_ (W.r,nl~6.17 11.149.!i&l.7, 3(1,m.00I.f"' 11r.IL ••• •••••• ._•••• 12.m.Z7lloo :l,\~rl.l.2tiI1.2~ 4ar.ll1.53~.:IS TotoJ_•..• __ ••• ._•••••..••.•••••••••••••• -H,31lO,OBO 8l!.77I.Ufj.1J I nJ:.\.UO.~I5.311 1921. ••• , •••••• •••••• _ _ ••••••• _ 8.~'u,i78,43 22.1ai.~71l~ 31.14~,(lol8.1IIl

11122 •••••_••• _ _ •••••••• ••••••••••• G,~oo.~OO.or, 3arr.1.6~1.08 4j ~,4~7-)4 COJ;POI'''~'''' IQZl••• ••••••• ••••••• •••• 3.1r.,59-1.1,~ ~8,47.1,202.7~ 31: GW. 7%. tr,I 

llai._ •••••••.• _ --------•.••••.•- -------...... ~,~I(I,ll58.;13 l1,J11.Ui.31 I H.~.iI2.'>l 1917andpIl"rye........ • ••••• _••• _._._._._ 2.~14,l1J5.H "'822,6M~ II, 231. 1152. 07 

1\12~

11I2l1 •••• _ """ 

--••••••••• _ •••• •••••••• _ ._•••• _"1 72"

27,1(1;.'8 IB5. (0 ~,510.]44.1T1:l20,~I.U

~,n;,:\.."'l.r.o

:;W,I&l.\JJ m~-----.··--·-··-·--· ::::::::-.-.-.- -.- - 1~' ~~.~: ~~ i~~' ~_~ :J'm:m?1 ___T_o~~: . . _ ___ .1 __liO...:.:165. 6711. 21 \ 1112. tlG. 4~1. 7~ I 213, 3\12, 2'lI:>. 00 l~~~:~~~~~~~~~~~~~:::::~~:::::::~~~~~~~~~~::~~:~~~~~~~ lm._ •• __ •• __ •••• · •••• •••• _.: •• ._._._._._. 

t:H~: 1.(,(.... :'.17_,\5 Hn~13.2111,481.42 ~1~m: ~~P~~J~ It,955,818.'¥1 

Additional amolwllJ o~lJelJlJed-JeQpa;d!J laxelJ, fi8~aJ. !leaf end~d Jlln~ 80, 1927 l~"" ..... :.. ::::._.....: --------._._.__ l.;l3?,YA;.07 7.100,a03.~ 6,'33.230.~ I";; -. • .-••••••-••• _._.............. 4~~,IG1.(J/ 3.703.978· 4,mlJ~
 " W -- -..-- ..- --.....-.:. -------..-.....-.-.-.-. liO,~:::::I. m.::::oo 172,:::::: Revelluu Olli"" "udl~ TOlel TQl~L._ lIgOnt,' repOrL!l --1--1-­ nul''' ~O'UL ,

INDIVIDUAL Z,(l57.:JIi(lo.~ -l, 7W.539.~1 , 1. ~5B,9'l\l. 86 1917&ndpr1orl"'~"' ••••••- - 1_ 1 11~~.506.19 ~1.'~.r.o5.1~ 1m :'~ prJo.,. ~e.":,",,,.: ..:.. ':.::::::.:.:.. _:::::::::::1 9,1WI.ll2:l.eo 18,\lIl-l,83lUO 1 211, 952, 862. 59 l3, 6n. 20\05. 2ll Zl. 1116, l38.l\I m~:::· ...::_::--------------- -:_:::_::. :::::::::::::1- -- Si;~r3r 2. ~~', ~~ N 2, t~,; :~ 12,1II'tI.~.65 37.971,807.21 

11120._ •• _ 57.19&57 6:l2.7Hi'J'l 118~.~I5.';O ~~::. :::::::::.:_::: . ...:::::::- _::: ::::::::::::: 9, 20•• 'l:l9. fi8 24.075.336_28 1921 • • ._ _ ._ 41.4114.2\1 l,l00,416.'.:1 1.11-1,870.8:.1 i~:::::::::: "----.-.' 6.630'>. ll3a. 63 ~2, 77ll. 1'>63. 30 -. --.-. i. <XIJ, lr.l. M 114. 711.ll'l4.!l3 ~~:::::::.::::.::::::: ..::::::::-----.-.-... --.... ~~:~~t~ ~itt~~: ~:~~·m·~ ------ _ - . 3,1ll>?,3Tl.:tl 1t,~21. ,.14. 2S lll2'l ••• _••••••••••••• _ _ •••••••••••••• _._._ •• __ ._ 4l.', m_ 1,751. 2lH. Ii 2,1G6:ll33:40 l~:::::::::: --- . l.l~2, 751. 17 9.011.913. oW lll"Ji ••• • • ••• _ B:-u.~ti~'.u 2,6010,207.17 J.('L~,!',m.31 ,71, {)Ii,7_19 '1,3'llI,115.23 lm••••••••••••••••••• ._._........ "',' ••• ;>0.631.•7 IIM,MI.;H 003,rM:l.6L TotBL•• _ Tot&! •••••• - •• m ..I~'-WiID 1683.607·ll91 20,517.~bO . 

:Ill. 77B. 3S3. 25 bO, ll68, 493. 011 33.2!>2.575..IH 

i9. 617. 4\1\1. \l3 38.714.751_ 17 18, G89. 1:1:<, 10. ZH. O'M. 61 1,.w1,lfi2.42

:176, 0\l6, 4M. 33 
8 TIF.POHT 01" GOl\I.\IISSJONF,R OF ll"TERl'.%T, REVENUE 

FUI'Lher revenue in the 11l!lOlmt or $34,703,663.24 wn,: mlldo possihle or immediate eelleet.ion through the reject.ion of elaims in ahatemont and eluims ror credit.. 

OnGA~17.AT10N CHAXGEB 

The rollowing organizlltion changes were effected during the year, 

These changes, ull in the oirection of economy of opemtion u.nd more 

efficient managcment, were the direct results of t·he policy of the 

decentrulization of netivitics. The changes hu.ye largely roduced 

aoministrati"e overhead, ha'·e est.ahlished a better coordinut-ion of 

effort, nnd enabled thc unit to bring iLs work to a current condition: 

l. On August 1, 192ti, the sen'ieo di'"ision W!lS aholished and its 

work allcl personnel transferred t? ll. service :;;ection, which \\-~ e~e~t~d,

2. On Octobor 10, 1926, sect-IOn No.2 of personal llUdlt. dinslOn 

llnd section ?\'o. 23 of eorpomtion nudit division were aholished nnd 

Lhe wl)l"k nnd personnel transferred l.o the other sections of the rcspec­ t,in division:;. 

3. On _]nnunry 1, 1027, the field service of the Income T"x Unit 

was rcorgl\lIiwd, The eig-Iit supen'isory districLs were discontinued 

as such. Each division thereafter was eonstituted UH indcpcndent 

one, eucll revcnue ILgent in chnrge boing made direetly respoll".'ible to 

the !lend of the unit. This chalige wml muoe because the duti4's lind 

re.;;pollsibilities ofthc supervising internul-revellue ageHts, iIH'idelltill 

to the opemtion or thoir own division, had increll.sed to sueh Ull oxtcnt, 

us II result of ·t.hc decellt,raJizut.il)n of n.ctivities, thRt it WII~ fdl. n 

eOllt,inlltltio[] of j,1Ie supervisory (list~ids would be prejuditi"l to tho 

Wl'Hlll"e of nll fiC\lr! di\'isiI)Jls. The gonetal 8upenr ision Ilnd in~pecj.ion

perforllled hy t.l\{) i'lupel'vising illLcrnnl-revcnue agents lhl~rellrl.or

1Lt.L~H·.hed directly to l,!lC I)fliee of the hoad of t,he unit nb \\'Il.shillgtoll. 

4. On ,Junllllry 17, ID:2i, messengers, who theretofore hnd bcen 

uUlwlled /.0 the service sect.ion, were transferred and plaecd under the 

jurisdiction of the dh'isions and scetions t.o which they previoullly 

had heen l\g,;i~lled.

~. On ;"1nrch 11, 1027, unit, No.3 of the st.enographie suhsect.ion 

was aholished and its work and personnel (,rnnsferred to the other 

st.ellog-rnphie tlni!s of t.he scetion. . 

0. On MIl)' 3],1927, the engineering diyjsion was aholishcd ss a 

division 8.Jld crcnted as lm cng-ineerjllg sec!ion, which WIlS uttached 

t.o the eODsolidllLOO. returns audit division. The engineerllig sect.ion 

is charged with lill duties and l·esponsihilitiC',;; heretofore devoldng on 

- the engineering division. As a result of the change, all ret.UrllS in 

which CIlg~nc("ring fOlltmes nFe i~,:o.lved h?f?after will he ,:udited in -the- cOllsohJutml	 returns lludlt dl\"tslon. 1 hIS procedure 'nIl effect a 

considerable sfI\'ing ill ti!Uc lind money, us it is now nnnecessary to 

transfer cll.ses frOIll on(l division to nnother. ]n udditioll, it will 

lltford a hctter coordination oC activities \\--ith a more economical 

mflnugNllont. 

POLICY A~D pnOCl:OUItE CHANGE5 

Nine importlLllt chll.nges in policy and procedure were plneed in 

effect. during the yOH1'. The changes were made in order to obtain 

increnscd speed ill l,be audit of rctUrJlS while at the same time main­ t;u-inin~ tho. highest degroe of uceuracy, and to accomplish this wjth 

nEPOIlT m' Cml!1lIBSIONEB. OF INTERi"AL REVENUE 9 \	 . the lowest possible ~p,enditures for technical -and clerical effort, 

Thc ehnngcs were as follows: . ". 

1. AU ~o\"emuer 12, 1926, instmctions were issueo directing that 

nil re'-Cllue Ilgents' reports, copies of nudit correspondence, rind 

mClllOrtUldu thereafter he filed with the returus invoh-ed. 

2. On Novemher 18, 1920, procedure WIlS rensed relatiye to tho 

ndjllStfllt'lIt of offers in cornpl'Omise of nd valorem .Btllnlties, where 

tim retUnlf; ill,'olved are pending: in tbo field for examination, Ul1der 

the new proceoure, when "n offer of tbis C'_hameter is o:ccepted, a 

lelt-CJ' is mailed to the revenue ttgent in eharge ndyis.ing him of the 

ueccptance or the offer_ A copy of this lettcr hellriug n "nol1lludit" 

stamp is forwarded to the records di'"ision, where it will be retained 

until the retUnl is receivccl from the field, nt which ti'lIC' it is fnrwarded, with the return, to the prolimiutll)- audit section, where the 

return is stamped to indientCl th[; netiou takeu ou the otrcr in COlllpromise. Thc return and re'lcnuc agent's report theJ·cll.fter is di~­

pnscd I)f in the usunl mflnDer, 

3. Under date of Februnry 12, 10:n, iust,ructiom; were issued, 

directing that notifications bo mniled. when returns are closecl, to nil 

eOr[lOI'at.e tnxpaye.rs "nd to iudividull.ls who filed tnxable returns, regfu:dless of tho result disclosed by thCl audit. Theretofore, llotifiea.tion 

WIlS giwm only in tho o,·eot or proposed c.hallges in tnx liability, 

MlU\Y communi(;lltlOu~ commenting on .this procedllre recC'ived by 

the unit jndil;;"te a ravomble reaetion on the PIHt of tuxpayCl's, 

4. Duo t.o the fllcL t.hl~t the IllGome Tnx Unit rec(~Yes l\ll 1'040 

rel'lIm:;, or which npproximately.70 per cent will hl\ve bcen necepted 

by the I"C\'elHlC ugents prior to their transmittal to ,",,'nshing-ton, it 

Wll!; decided to file these accepted returns without prepuring t.ypejl 

cl)nlrol eards for them.. The fi'limimition or the typing';lll\d couse: 

qucnL verification of the control cRrds will permit t.he unit· [I) SI~VO

u/lj)l'oximlltely $37,500 annually. Tbis substantilll SHying is nccomp ished without impairing efficiency, inllsmuch RS the rcturns ure 

filed ulphahntieally hy collection districts and conseCjllcutly nro 

relldily accessiblc. '	 . . 

5. bn Fehrualy 4; IOZi, direetiolls were issued prescri!)ing the 

procedure to bc followed and the cho.rge to ho made for cOPIClS of 

returns, revellue Ilgellt's reports, schedules, otc., ~dleu reCjuc.~ls ror 

tbe f:illllle aro reccived {rom ta::\;payers, 

0. III order th,at those decisions of tho Board of Tax APPCllJlS whicb ~nu:\" f(lstdt in udditional tuxC3 for yefl,rs suhsequent t.o those ll\\"oh-cd 

1Il the appeals will be taken into consideration in t·he /lndit or returns 

{or sueh yenrs, instructions were issued directin'" the cxamlllutioll (jf 

all del:isiolls of that Lribunal with a view of uuditing the subsequent 

yeul" In llccord thcrewith. . 

7. ROllgh-druft reports prepllred in field di\"isi.(jus lind {orwllnled 

t

f t1~e. I~~I:OllJ.e TflX Unit i.n \Yllshingt.on nrc r~tnined in Wllshington 

a tm II" lew llll;tond of hemg rptllTlled to the field_ 

t 8. In .1.tI! euses wher:e an lludit of a t.ll:qJayer's retnrn disdoses thut 

1~~ 1lro\lslons of ?edJUJI Z20 pf the revenue nets of 1921,1924. lIud 

_G Illn ...: ho llpphl:uhlc, the correct 6tlltutory netincomc for the YClll' 

or YClll'~ 1lI,-olved is determined h'" the audit di,-ision hllndlill" tlw 

(llli:iehef)· '1"1· . d· hid I- c,_ fIle, Ie 11 0 l!.< transillitte to t e ru es till rc"u utlCns sectIon 

or eOllsidorntion of the quesLion of the applieation;f sl\ct.iolJ 220. 
l'., 

/I 10 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

9: On 'June 10, 1927, instructions were i~u.ed directing that all 

transportation and puhIic utilities eases be Bqdited in the consolidated 

returns audit division. The contralization 'of 011 cases oC tbis nature 

in ODe division oliminated 'divided responsibilit}" with respect to that 

type of ease andestnblished a more uniform audit of such returns. 

" - __ ,CLEARINa DIVISION 

" ' The preliminfl.ry !l.udit section or the dearing division is charged 

with"the responsibilit,y of reviewing ret-nens designated as "accepted" 

by ravenue llgonts in the field divisions. 'rhe purpose of the reyiew 

is to illsnre unifonnity of action \.\ith respect to the work in the 

officI'S of the varions revenue agents in Chll.fgoe Bnd to insure that the 

prl'liminary audit has been aceurately performed in the offices of 

collectors of internal revenue. 

This seetion also reviews rcturns and reports ill coses with respect, 

to which the field divisions h~ve nbtained ogree'men ts, All claims 

sent to 'Washington 'are reviewed by t,hi~'l'Sectio!l to detennine whether 

they may be closed or should be referred to the field for tnvestigation. 

Cases referred to the unit by the general counsel for recomputation 

in ueeordanee with deeisions by the' Board of Tax Appeals alo;o/-are 

referred to this section. , Approximately 630,000 of thcso typc~ of 

cases were eloMd in the preliminary audit section during thc :rCIlI, 

The claims eontrol ,section reeeived and' recorded 47,818 claims 

Claims to the number oC 66,753,' and 52,262'ccrtificates of overassess 

ment in eases in which no claims were filed, \'tere scheduled. 

The proving scction received and' proved 855,129 taxahle filtd 

468,182 nontaxable returns and entered' assessmen ts of dcficiency 

taxes on 161,842 -returns.' This section also adjus'ted ond closcd, on 

the hasis oC offers in compromise,' 13,144 special penolty ea,;es and 

69,492 s]lecific penalty cases. 

- The statistical section oC the 'dearing ,division rendercd cnmplcte 

reports oC ':Statisties of Income" for /;he :rears ]924 and 1925. Tbe"e 

reports, were eompiled Crom income-tax returno; of indiYiduals, partnerships, aud'corporations reporting income for 1924 and 1925, from 

capitul-stock ta..-.; returns eoycring tho fiscal yefirs ended June 30, 

1925 and'1926,'and'from estr.te and gift tllX returns for thc'calendar 

years 1925 and 1926, resfl'etively, A prcliminary report wos suhmitted on "Statistics oC ILcomc," compiled from tke 1925 income· 

tll.X returns of individuals and eorporations filed during the period 

from January 1, 1926, to Augnst 30,1926. Work is now in progress 

on the" Statistics of Tlteome" from the individual WId corporation 

retnms for-1926, which returils fire boing filed in the eurrent year. 

Numerous eonfidential eompilations lor administrative and legislative use, as well as cOIIl.!:)ilatioos of specialized data in response to 

requests from other departments of the Government, were prepared 

durin.g the year. 

RECORDS DIVI8ION 

The functions of this divi"ion are primarily to control and transfer 

income-tax re-tnrns, reports of revenue agents and related papers, to 

andit withholding returns and related clB,imS, to assemble information 

returns, and to furnish copies oC TvtUI'llB and rolB,ted papers to 

taxpayers. 

'I.. 

\

REPORT OF COMMISSIONER OF. INTEllNAL 'I1EVENUE 11 

Theft' were furnisbed\1urmg the ~c(}r 12,634 copies of returns, 

reports, and schedules. I"iThe files section controls, 'assembles, 'and routes income-tax rotm'DS 

and related papers to the several divisions of the mlit, 'to the offic~

of the general counsel, to the collection districts, and revenuo ,agents' 

diyisious. Returns, reforts, and other necessary papers in the cases 

'of bankrupt and disso "cd eorporations aho are assembled in this 

scetion. During the year 275,191 eases were assembled, and routed 

to their proper destinations. -- Thc distribution section controlled the tr&fisfor of 542,537,returns 

and related papers. 

The sortiug section nudited and dosed 13,234 withholding retums 

and examined 343,772 informll.tiull returns. As a result of the audit 

of withholding retnrns, there was assessed $13,758,029.04, compared 

with $10,892,133,70 the pre\'iolls yenr. Of 103,229 individual returns 

compared with iuformation returns, 4,950 indicated unreported income to the amount of $15,iOO,OOO, The numher oC certificates 

sorted was 9,175,843. 

Sl:RVICE SLCTION 

The stenographic o;ubsechon of this seetion made 30,901 .Ilssignrnents .of stenographers. 'The' numher of pages written hy stenographers was 2,609,308 and by t.ypists 1,081,758, a totlil of ,3,G91,066 

pages. . . The photostat subscction made' 4l6,866 photost,atie copies and 

,photostated 19,934 returns. 

RULES AND REGULATIONS SECTION 

Tbe primary fuuction of the sectiou'is tn' answer inq'uiries of tll.XpB,yers on tochnieal· and admiuistmtivc ,quest,ions. , In fl.ddition to 

infomlation furnished in conference, the section auswered 5.s,~);j2

iuquiries. The section also answpred inquiries submitted by the 

audit, divisious, collectOrs, and revenue '-agen ts coverin~ diffcrell t 

phases of income tax law and administ.rution. 

T~e preparation of all iucome-tax forms is· delegated to thi" section. 

l?urn~g. the year mimy of the forms were revised tn provide for grell.ter 

slmphclty and for certain data needed for &dministrli.tive purpose;;. 

A subject file is maiu.tained, making immediately aVll.ihible thouBlinds of ruJi-ngs and court decisions on income-tll.X Ulll.ttern, . 

There were prepilred and issued' weekly, qUfirterly, and stlIni­

~lIunll:y hl,J1lotins aud digests of income4ax rulings. During the . ellr Bulletm A, eont-nining oIl of the incnme-tB,x forms under tho 

re\'~llue aet oC 1926, was prepared, as well as a revision of Bulletin B, 

entl]t I'd "Withholding of lneome Tax ilt the Souree.and InformaLion 

at t Ie Source." ' \'. 

, This seeti?u obtaiued the necessury evidence and prepared rulings 

~~ nil <,-.ases m\'olvlng claims of to~"i: exemption under section 23] of 

10 vanous revenue aets, under which somo 14 classes of organizations 

am grunted exemption from filing returns and paying income tax. 

63954°-27__2 
1 12 HEPaRT OF CmL\J155IONlm OF I~'.rERKAL R.J:::\'EKUE

;

'.. • , PJ:HSO;-'"KEL 1/ 

Jlllprovements-in orgulliziltion Imd procedure adopted durill~ t.he 

ycnr permit.ted the Income Tux Unit. Hlliterially to redur.c its forcc, 

A reduction t..o the number of 7:H WI\S mudc in .the Wushington 

ollit~(!. On June 30, 1927, tIle tcchnic:d personnel in ,Wllshingtoll 

W~l" 1,200 nild the number (If dcrks 1,430, [L total of 2,630, while Ofi 

.June 30, IlfJ26, the toohnical employees Ilmnberell 1,489 lind the ,' c1c..icul force 1,875. • . 

TIlt! field .force was·incJ'el,sed by 421 technical and clcricnl Clllp)(lyeCg. There were flRsigncd to the field us of Juno 30, }037, 2,7f>7 

ravenue llgcnt.s Ilnd 1'25 clerks, or /l totlll uf 3,492, while nt the doso 

of [,he proYious YClw thero were 2,442 re,"enuo agent.s elld 629. clerks, 

or u total of 3,071. Of the Ilddilioual personfiel ll>isigned {otho 

field, 146 auditors nnd 62 clerks wero truusferred rrom the 1YllShil\gLon office, .,. 

The·net reduction in personnel of 313 employees will result ill a 

din:ct IiIHlU&] sllving·in salnrlCS of approximlltely·.$4.5Q,OOO. 

I 

sunrLUS pnOP8RTY

,. I ' .• " The rodudion.. in personnel el.Ter:toor in tho Wash~ngt09 !on\e 

pennitted the Incomc,'I'llx Unit W l'elcnse', office. fllrni.tul'e lIwl 

equipmont valued fit $32,450.71, This mnt,erinl WllS tl'llllSfel'reu to 

tho Ildministtetiye dirision ur the hurellu for reiSSll.llnce.. 

]]!,1l'fWYEME!\'l'f'l l'LA!"!"ED 

Jm]lrovemontEl 'plullned for the fls(;fll ·.reur 1928 y,ill be tlirccted 

to.....llrd gteo.fcr efficiency wi,th <Iocrcn>ied eost of, opero.tion. MUIlY 

oC the changes will be in ·tho Illlture <;If refinelUent'f,; of the policies 

llnd reorgflnizations elTcclod· during the lJrenOus fiscal yeur. Tho 

projected improvelllents arc as follows: • . 

Tho persollnl aud corporo.tioll o.\Idit diYisioDS -",rill be n.bolished and 

II field o.lIdit rel'icw di\'ii;>iop ostllhlished, whose m.ll.jn funetion will be 

the re\'icwinl! of ·the findings or .the field. . : , .. 

The specialassessmrlllt seetioH w.ill bo diseontinned as an illdr.pcnd­

(Int soction and n.ssigned t..o nud 11111.dc a pn.rt of the proposeullew liclo 

tmdit reyiCw diyisiolJ. 

Tlw genernl confen:lIlce rOOIll !l;>clltod n.t Treasnr)' Annex No . .2 

wijj ue·nholiahed, and ncec;;snl'y confnl'oncos .....mbe conducted ullOcr 

the direr-t,iOIl 'of the n.!)propriute,tliYisiOIl beads. 

The central point 0 contltCt with j.be tllxpayN's or their rcproscntuLiYe!> will be·continued from the information desk ut Trellsury AllllCX 

No.2. .' . 

A r.Olnmit·tee t,o be known as the ,;pceinlndvisory eOInmit-tee will be 

establishcd in tho offiec of Lhe COlllmissioner of Internal Hr-\·enllC. j" This cOlluuit-teA will eXllminc into the rcnsulls IInd,erlying the nCI:lIIllUIII Lion of pell ding incomo-tllx ()lI.ses in the burellll. I t will also mnsidllr 

lind act lIpon, subjoct Lo the o.pproYal of tlW commissiont',r, the following co.ses: 

\\.i\ 

REPORT OF cOiUnSSIO~ER OF INTER~A'1. REVENUE '13 , \\. . 

. '(a) Cas~s peI}ding'in the 'hn~ea\l on which,the.udYicc of the commissioner IS des1fl:ld R-S to quest.lOns or burefiu pohcy. 

(0) Cases firising out of the mailing of the doficiency lett.crs R-S 

prescribed by tho reYonuo I\Ct of 1926, 

(c) Cases ~o~ fulling ill items (a) or (0) submitted to it by tho office 

of tho commISSIoner. . 'fhe COTllmittee !llso will be required to hll.ndle all functions formerly 

performed 1lJ: th 7 ?~~day ~?nf('r~nco uni.ts of. the p.ersonlll nnd corporo.t-ioll uudlt drnSlOlls" WIth SUc.f;l modrficatlon as lIla)" he deemod 

ncces311r,v. . ,; , ., . .' 

To permit· t-he tnxpuyers to close their cases promptly by paymorit 

of n,dditionlll tllxes, in I:/I.ses with respect to whi/;h tho tllxptiycrs und 

the bureuu, thl'Oul-:h its field llgents, have reaehed &greClIltlnts, pro· 

cedurc will'be perfected directing tho routing of SllCh cnses from the 

re\'enu(' ngen t,s iUl:harge to tho collectors for L'he approprillte districts. 

-'l'he policy of eho.nging·the locfttion of of'ficos or revenue agents in 

eharge het·ter to meet the. needs or the field seryico and the public

;:'IlilJ lw continued. .-' 

. During the ellsuing :-'oar 11 committee will bo.appointed to study n.1I 

~fomls and let.t.crs used Ln the Income Tax Unit and to mal;.o o.ppro­

~priate mcolllll1l'ndl1iiollS towurd their stnndo.rdization, . 

~;, .1'0 obviate tho niwessiLY for pnrchasing copies of depositions taken 

_. for use before the Bonrd of Tax Appeols whcre mnmue ll.gents appear 

·on beh;l.lf of tho Gq\'crument in cross-oxftlllining witnesscs, reCOlllUlembtion will he Illude to havo the bOllrd modify rnle46 of its rules 

-of pr:lctiee so thllt copy of the deposit-ion'fnrnishod by tho taxpllyer 

t " rOl" ~ernce on tho gellCl'al couosel ....ill be forwarood throngh the 

cllllLerunl re\·enue ag-ont in ~harge for verification. This will result in :til. considccable SU\·ing., , . . . .".'.~'~, ..•. 

wo·,'The prodnction progrnm adopted for the fiSClll year HJ28 contem1I'pl~tes the auditing of llll returns 'rollort.ing income ellTIled in 1926 and 

•. pnor years, und tho eonduct of the preliminnry oxamination of the 

';1927 returns. . ,. , l' 

C(I,\{PARATl\:t; SUMMAR)" OF WORK ACCOMPLISBED, FISC.\L VEdiS El"nED 

. JUNl,: 'XI, 1m. TO IUNE 30, 1m. nWLUBIVR 

Summary of 'elurn~, claim., T~'eU-"'1'l lI.{/em6' reparls, alld additional to,; a.l8~8edJ

- ji!caI1l€<Jf8 ended June SO, 19i!3-19!!7 

---"i _ 'I < IOZJ ,I lU:u. I I"2~ I 111l~ I' J9:17 .J 

~~~ ~~\l,;n~u,d't.;<I.. .•_ l, ~n, 3Z.! a. 329.1911 1,751, !IJI a. 155, IIJJ~ a. f82, 021 J"otIR' .".ted ..•. ]].,535 820M 65.800 ~S,IU 7Z,1H5 r.t\rld~\lowJ til • BUdll.o\l. 2~2 OIlS, 121.6561 170,515' ll&, 036 310, 464

l"'l>~rdF .,..~.~ ·'1 $.1230.2112.719 WI $3211, 0<19, 748.lro $18:l,ClO'O.OO6.20,~,3;1\, ';'OI.30$2'-3.392,:I\II!. 00 k.'!!<;1e<\ c~·n....... $132, 62.\. 380 5.'i ~IH.SM,405. 41>$1«, G-l5, 530 S.1,$Il5,~7, 11)50 26 s;,Z, i04, 166. 3;l •• • '-'... $la6. 2'JI. 2IlI Il(j $110.4:1<\, 5)5. d2 $27, 8&l; 400 (»1.56]. USl, 461 02 134, 703, 1563-:It 

1 1 
--

15 

'> ·14 -REJ:>ORT OF COMMISSIONER OF INTEnNAL REVENUE REf'OllT OF COMMI~SIOKI::l( OF n'-TEl\NAL EE\'ENUE 

Gq1l!parative BU11'ma11l . of r~tu.rn8 audited, fi8Col·I.J~n ~.'e",ied JllIU 80, 19£3~l.[}f7 Producfion on,} ~1dluii oj uMrk, fl.,leal jJfor ~"ded JUfle 30, aun 

rEH"Oo\;AL. \UDlT DI V1~If)N

AddilloDOI t"" ==~~~~~~

"" I l~t I!l"!~.

Im61~' If,7, 00!l 100,691 136, 161 ~~. 805 ,,~ 47,712 37,1l11 9~':!Ild1 6tl.0Q:! ~. ~19

~e",oDnlIIBudit:-; __ -•••• -. _••• ---- • 1 ~'I''''~ ~D uud,t. _. ...__ " . _

-----. '_'1 . CpIlSo]j·hte<1 ,oturu.s ."•• ---- 17,448 . 6,787 lo,l& : J6,&llI 6~'~1 ....--"Im.lIt..• •••. . __ ", '"" N ,~

,~,g:g 1,7zt 3,381 7,310 3,638 J~17__ .--- --.-­ Special lI'iju'IUlenl . _. .• __ " , J,49S J,725 2,078 2, :1~:1 2, ~"-5 1~18... ... -.-­ SpeC'~13OlCt;_~M_· ··_·· ····_····_··_I. 21~ 2,M, ~, 715 ",167 I "''' 7,7M ----_.. 13,732 _ Igj~····_--_·· -.-.­ " 11120 ·· __ --.--. 1,311 8. ~112. 8, ~~I

1,6;13 11,033 1I,13.l Cle~::d :~::-_-_-~~~::: :::~_:.;~[i~~_~~T··-~~~.· ~~~-I~----~~~~~-I lItH -.. - -.... -­ ,3, fo13j ~, 77Y' M.J-l3 ~2.G:!3

~. '-'l~ ~6 "(IS 3',J~·j mL:::::::::::--::: ~,~8 2';1: 440 19, ~3l

19Z2 --- --. --.­

1I. 3~,; 5,1':11: CerllJi£olc of over,"",,",,"IIWot i~~::--: :::::::::::::1: :::::_._1 44(1 ~ll

;." ,"", l\l2~ .

'"' 1~1~ CORPORATION AUDIT D1VlS[<j~

r."onalourliL .__________________ 1f'M91 67'1751 1\(,,937 46,7M CocporatloD »udit.. . . •. •. .1'1, 6'10 36, 346 J:l,4!J'l 22,8Id WI7 .___ && 6110 j:JS :\(j 1>3 117 205 

"~ 1918 .___ 120 .1,120 719 .. 6 H 40 2liII 362 Consolidated returns, ~. ,_•• 1,4W (;702 3,71\0 

Spooial assessment. .;.••' _'. ,__ ,r,l 2. 187 3,888 4,7i2 101L ._ ~1O 1,001; 1,;)57 6U5 6:I 67 868 008 

j020 •••• ._____ ""3 4.217 ~,a5~ 1,613 .g~ 147 mt . Ij.t.:J 

Special "d]ustIil.nt. . _,,_. ' ' 

~~~::f:~'i.,%~ Inl ... .__ 700 ~,333 ~,bti5 2,Of,(l ~l 15U 1,008 1,254 :::::----:::::::::::: . -~:~-I-!:__ ·~:~~-I~~~:::::~~;l---·~:~-I l~n. . ._ (,934 ~~,790 1U,288 12,181 ~~~ 465 (g/ 1,207 , ........ , ...
 M,,,"! 1.23. . ._ 5,7M 28,5M 18,WI It,tot !J8J 8,m 600 9,810 

1~:H._ •••• •• _ ~,UI6 2'2,2(;8 IG,031 15,028 1,125 34,7a9 !HO 36,1'04 

1025 _.. -----.-1••••------ 9,00.1 4,502 ~,a56 9"7 .1ot,25U 564 101;,810 

Omnd tolpl._, , ~~, ...w I. "1~""'1 lU<>,6M 

1920 1,073 419 300 2'iJ;l li"H4 15,7<18 

Ko I,ax. II " ToiaL 1 Z2, 2·'>81~ liB,656 M, 1~0 1 3, 96'1 ~5J, j;;31~1 172,8:11 .r .l 'fl r, "k 

Ii J 192' . 1925 l~ 1\127 " 1~ " CO:--SOLlDATl'lD RRTURNS AUDIT DIVISION AND SPECIAL 8ECTIONS 

---,--­ ", "',.. Persoual audit_ _ • ••• 81G,391 1.&n,'M. 1,019,670 "",00< 1917_ ~112 3,007 1,770 1,6\lB H2 41 &1 ~07 Corporl'tiou audit. _. ••••• __ ••' 1918__ 1,470 ',M9 2,7~U ~,&% IJ& 7 .It '7~r.

Consolidated TelmIll!. .. .'. c_ 13i.~7~ 351,706 ','. U7,7&5 804,244 J9J9 .. _ I, 5~3 .6,5U 19,319 1, 8~5 6, 256 a. sro 3, ZI>fl 004 U NO I, 006 3':i )920 •• _ Special assessment._: ' 2, '(>39 a, B71 U,481 6,78:1 5,111 l,tf>l3 J5 124 1.617 2.816 Special adjustment. . _ 2.437 • I 172 1,221 ',"" I. 73~ 11l'11 ... _ , eM t',M~ 6,2.57 5,337 1.32'J (A m 1.660 1922 ._ 7:&;1 22,742 1~,118 16,0l5 2,100 17" 36P ;.,(}(

learlng dlvl:Slou __ ' __.-_- __ . __ : _ ~cial.sectioru'---,------. ----.-i' .,.­ 2{I,305 23;l7U 240,919 19Z1 9,280 ~4,IJ5 lO,r>55 .18,745 :l,ff.lG 1,30~ ~Jl :"JJ2 ,---'-----·--1-------·---', 19~t---"- ----------- 11, ..,0. 17,3b! 6,225 l,i,98O 5.5W i,l211 102 Jo.3,'J'; 

Grand total 2,030,3031 15,HU 3,098 9,5Z1 3,l73 ~,~41 'I; ;.!:r,~ 989,84.0 'I 1'''8. 013 1 1,006, [>881: 192tJ ~.~7 olU 1,~12 ,\16 5;}< __ _ I.Ui4 '"" "' 

To\al '" .Tota] audlled , 40.8J~ 1IH,!H3 M,072 ~l 20,489 ~J:33lI~

CL],;ARlNG DIVISION, FORM 10~0 RE'rUHNS V- .j, ',<J .'1\124 1926 I .1921 '"~ 1911_ a70 216 '"' '" ­ 1918. 519 ~&/. 'll~ ::::::::::1:::::'::::1::::::::: ::::.... Personal audit 1919. __ • . 1,03l Hl

Corporation audit _ 1,001,649 1,823,320 1,222,868 977,1143 1920 _ 3,3H ~,6BI 003 

~, __ • ,. ·······'1 • •. . __, 19B, 920 41l!l,009 &"',071 IIl'11.. __ COIlSolidmed return:! __ . . . _. . '''~ 4.-000 i,(}(1 20, 1040 15, 4S1 16,001 340,641 ,11l'12._. 127, ZIG 12'2, ~oo ,,~~ ::~:::::::: ::::::::: :::::::::: ::::--_.. Special assassment. _ 5, 147 t,77' 1O.0Il.:i 16,415 .1023.. ])2,003 100,007 Special adjwlment_ --- -. ---. ---- ._-- __ ._'_1 3,712 2, 00lI _., ',1M ',3~7 JI7.!'. &5, 000 60, 405 .i,S ifI sectio"!' __ ,_ --:-...--. ---- ,---: ----- ,.s, 160 39,664. -- --. 259,206 , J17.!5. ng dlvl.'llon ~--:------- :. 1 ..1 1.. ___I 2,228,l'l11 1B!!,771 IM,:i68 J17.!6. ____ 11'159,9451,159,840

.Gl1lndtotaJ-----:-c---.--------~----- 1,211,= I ~,""",l~J 1 l,'Ol,OJ? 2, 15.\ IG3 Tol.al,- .. __ 1--1---- 1. 1,664., 285 11,&11,675 .. ,:~ :'···:1

CLEA,RING DIVISlO'-';, FORM 1120 HRTUn.:-,;S 

m~· --------- ---- -------- 2.5 1 '463 .218. 1919 -- - ,.-- -- ---- -____ '~!]3 307 286 1920---'-- -- - ..- --. -- --•. 1,009 are ~Ol

HI2I'------ -- -,---- --_.___ 1.7W 1,J~2 677 Im---·- ---. ---.- - -_______ .;528 3,767 761 '111'23 ---- ---_. - __ .. 39;{I(l2 M, m ~,33f;

,1924--- ---. --- --_ .. 46,739 H,2115 2,414 

.l.W-W--· ,,,,... , --_",..... .. __ 212,m8 ",,"' ,",.' 2;f,tl.'; . __ '·"'I~··""·'"'' __ . __ ,_. . __ _ l~ -_. __ ... ~51,131 250,1>56 2"1 ._ .. __ .. __ ._. __ .-. ... _.... _.. _ --- 210,013 ',"" 1··········1 •. 

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SchedUled during y""r cn~e~ June 30- TIe",I,·c'] dllrinR reOf ended JUlie aoI~J Lim. I~~ _ _l(l'l~ Iw.. 10Z1' I JIl'24 I 1G25

------1-1- ___ .____________ W, :1-18 118, ~I' 66,615 72,1\15 H,80S 192,376 17.1, 71~ 147, 13~ ('t~jm< comrol. . . c_. _. 

(Jomp(Jraliv~ 8ummary of adjustment of claims, fi8~a,1 YM.T8 ~nded JU'fl~ SO, 19£3, 10 Jlma .'0, 1927, i1UltuiD~

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DJv!'lIrm 

Pffiooal.uda.. ,.•••••••••••• ._._.I:nIDI B.l'r. JI.63.'. t t.f'26 J.775 5o,~H 1I3,3M 32,~5 30,007 3,t137 SO,08.5 39,759 31,003 corpoJ1\tiona1ldl'·.. . 15.m 8.!lJ8 W,f33 3.1~~ U>4n JO,r,lJ() &l,OM 27,058 29,258 7,926 36,00ll 1~,700 19,~00 1 CO~'G1Jd'l"d n'luros_ ... In. (,n 7.1~1 B.4(1(1 t. P~l f, 16~ 112.004 20,823 27,9S6 16,769 12.490 5,753 6, 142 ~,879

R!"Oo1II1"..,.<'monl ._. ._____ ~,3\lll 5,7:/9 5,505 6.5'1~ 4,4('\ 7,0'~ 11,287 16,:lG9 12,668 4,72~ 3,039 3,~75 0;009 Sl"ololodju'lm.nl • ._. . __ /,M 4-47 'li~ :/'J., 1,1;;8 1,120 1.. 000 1,1iOO ll:.l1 603 663 iSll EDlrlnrcrinR.d;vl'lnn .. _. .. _.___ 15.lW l2.274 6,~lO .. 2,:<-12 13,005 17,870 2,242 11,280 fl,615 _ 

~1 ...lm~,"'"Drds,.ud~.]d__ .._. • ~';.~~,l f,2,OS7 3~,87G 03,43~ll~,7~9 3".028 ~,789 l7,257 27,357 6~,(98 10,710 5;811 2;3.18 

Grand lOla] __ ..• \IS, Il3P (1,', ~,J 1-&l.3]6 I IJ, HI 3fJ. ~Z"i I l~.J, 3a I 100,257 I 121, ~0}4 -128, 810 I~I~ 82,005 r,r,,8(I(j 

~~J""ll'~ dut;n~

T,an,(o,,,,d <[",ing y"nr en']e,1 Junc a.o---- On hond June:l(l­ JOB' 

>0­ "od.,j .Iu". 

Dlvlo!OD 

1027 lG27

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l',moo,] Budit ... , .• _ 

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Sl...d,,] __ _ _~.rnenl . S...,d.] odJuslrnent .. . _ 

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--------------__+_,_""_I __,_~_'_I--'""-__1-'-ro-'-I--'~-'-1--'""---j-,-m_ic'c""__ 10'1~ ~I~ 11m 

Pt~nl Audlt. •. --.... ---..._-_...._--_....._--... 51.B7P l~. :?lIO CO,poUllOll Bud!t .••. - -........-......__ "'", J~.:tu "W H.we .~
 12.471 19.ClJB li,8'l'll b,On 3,817 .. ----_..- 30, eng r, tI:.~ 4.072 ,,~ COlWllldnW<! ret"rn, --....._-.._......._---......_-. O. B.'i3 ll. l~; "m ~, 878 r..G77 1l.200 i,S2S 2.1171 1.'m
 ""'" 7. 1M! I~..\1\1 ro.""1 l~. ~S-I 13.8S0 611<'<101 B~""Mm.nL _._•••• __ .........._•••_••••• __._.
 IQ.sro j.~T4 1,ti503 2,780 2.1.00 3.644 l,r.&'; .,~

ll~J11 B'tJustm.ut.•••____ •••••••• ____ ••••• _____ •• ___ 1,:1'1.1 4. I~' 1.~lI:l a......, ',~ 4.2'il1 ~.H79 3.778 1.S1B 60t Ln~I"('('rJng dj\'lsJOD __ ..__•• __ ....__ ._•• _•• _______ ._. _•••• _ ',~ l, r.~'\l 1.11'<) 3.3JD 2. ~I~ , J: 7AA 6r.3 B91 1lIl4 l.ll»! 1,7.)( ••_. ..--_....- ~. ~~n I~. ~71 ~. 6-17 U, ll,MS ·.~,r>47 ". •• __ l.021 l,Of.! t;lenrJ,,~, f"""M', nn~ nald............._._ •• ____ •••• _ 4~. Ill;
 2'l3. 23~ -, 37,8'JJ .1('. 74~ W,~ ··j~7 ..~72- 22.\.768 1~,701l a,lUl 2,'1IJI 4,186 3.m:! O~lnd lotnl ..•••----....___••••••••• ___ •• _. ___ .117.\, 0.111 ~JO,45( n.AAl , '-:;;;-;:;,-'I-c:;;;-;;;+-,,;;;;-,OoC,'I-c,~,,:"~;;;-I-;"c,";:;;;-o I 20, 737 I~. r.&l llt.27( 11\1.988 'NT.:"11 2501.473 I 

• 

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25 24 REPORT OF COMMISBIO~"';R OF INT,P.ll.NAL I:EVEXUE 

The engineering division was aholished, and it..s funcf.ions combined 

in fl.Il engineering sBctioll, which was placed under consolidated 

retm::ns audit. di,:,isioll: AB II; con~cquel?-ce. of th\s chll!1ge, fill w0.r:k relll.twe to eases ill WhICh engmeermg pnnmples are maJor featni'e~ lS 

nJll(nIJi~ed under the jurisdiction of one ll.dmi.t.Jistrative head,lwho 

will be held respon;;ible for its expoditious uccomplishment. The 

placing of this work under the eonsolidated returns audit division 

mude possible the saving of the salary of one head Df di\'isioll lind 

suhsequently ""-ill result in re!p-II."ing a llumber of clerical clllplo'yee~ due t.o cOlllbinjn~ much clerical work whieh heretofore it was neceB_ 

SIl.Ty to perform ill each division. 

IMPROVED PROCEDURE 

I Effective upon the 192ii returns, control cllrd;; Ilre not prepared 

fol' accepted returns, This procedure is developed as the r(>sult of 

the rcnlization t,hat only in fcw ins{.ancef> arc re{.urns so Jnarked culled 

out of the files for fnr~her invOiltigation. This saves for the Govern. 

nlent 1l[J(Jtuxi/llll.tely $;)7,500 per lI,nnUHl. 

A second change in procedure detennined upou during tlle fiscal 

, yrll.r direeted I,he filing of revenue ag-enis' reports, copies of audit

(".orrespondence, aud memorandn with the returns llH"olved, 'The 

total sll.ving accompli;;hed Ils a COTI>,cqllf'11ce of this (ihl.\Jlgo is not 

appo.rent,. In timc if, will r1'811lt in the complete elimination of the 

('OlTcsJlondence snbsection, files section, whose pemounel number 38 

employees, o,nd will HlllterialJ,v lessen the cost in eonnecUon with the 

a~sembl:,--' of files nccl'ssory in eonnectinn with the reconsideration 

{)f a ('/I'l~L

Considerable saving wos lllll,de possible by the assembling of in formaj,ion llertificllt,es wit,h the rcturns involved prior to trallsfemnce 

II	 of t,lw retums to the field, In the past it was frequently found that 

lifter field investigation ht1d been made, the dividends and other 

iur.oIlle reported by the taxpa:,-Tcrs "\\'OI'e nol, in aecordanee with (,hat 

dhelosed by their inEonlwtioh ccrtificll,tes IUld in such CIlSCS a s('cond 

field investigation Wll.'; necessary, By completely assembling all 

data pertaining to the ret,um of a single taxpayer, it is pos;;ible to rn~ke 8. t,horough exarninllfion on the filllt attf'mpt and thli'reby arri\-c at a satisfactory eonclusioll. 

During the year the policy was adopted in the proving seetion oE 

prl:'paring II eard in descript.ion of assessments to he 1I111,de. The •	 USEl of this card has materially improved the product per operator in the Elliott, Fi",hel' unit of the proving soction. It hllE! resulted 

in 11 savin" oE approximat.ely $10,000 per year in dllrieat effort 

und rcduced to II. large extent thc possibility of error. 

REDTJCl'lO?'i" IN FORCI;; 

The changes indicuted ab()v-e, as tho outeome 'of eoneentratiol1 of 

lI,ct.ivitics lind imp''1wcme.nt in procedure, I'esulted in the elimlllat,ion 

of 28 supcr,-isor.,- emptoyees, who were plll,('ed on producl,Ive work, 

lind in the reassignment of 233 technical employees to othur dut.ies, 

The personnel of the I.uuuliHl TlLx Unit WAS decreased rlllring the 

eurrcnt fist'lll YCllr b;r 313 €Juplo,vees, which result,ed in u saving in 

tllLrLllal sabries of upproximll,iclX $450,000, 

REPORT OF COl\{MIE;SlONF.R OF INTERNAL REVENUE 

OTHER ECO~OMIE8

,,' 

The iut.roduetion of 16 machines in t.he sorting section made.pos­

'lible the elimination of rnneh hand SOTLing. Exparience discloses 

tbut a lllllchille accomptishes Il.S J..lL(wh of this dlJss of work in.sc·,;en 

hour's as three emploxees conld perforII! in the .same length of t~ime.

The'saving accomphshed through the mstallllt.lOn of t.hese IDachmes, 

therefore; is equivllient to 3g clerical salaries, or approximately 

556,160: , . I _ _._ 

There wcre 'erected ill the consolldated returns andlt dlV1SIOll, for 

fili.ng.purposes, 63 sets·of three-compartment shelves. The installation of this shelying for filing purposes made possihle the eliminotioll 

of a purchase of 1Sg file eohinets eost.ing 1&27.38 apiece, making II. 

direc(, sa ving llccomplished 'uHhi;; one item 1L1011i' of 55,174.S2. 

A new form of schedule for the listing of certificates of ovetf\.sser:;sment. was developed during the current fiscal yeor. The work upon 

thc"e Bchedules in the Accounts and Colleetions Unit, Comptroller 

General's Office, and Income Tax Unit ean, as a consequence,' be 

much more eeonomieBlly conducLed, lind LIm pu;;;;ibility of errol' h\l3 

beell eonsjderabl'y lessened. While it is itnpos;;ible to determine tlJe 

exact amount <1f money suved as the result of the adoption of t.his new 

form of schedll1e, it is estimated t.hllt it will total approximately 

S,<'i1,oon Ii yelll' und wlll be Il continnuus soving. ' ' 

The lItilizlItion of folding and S€llling n'lachines by 'the preliminary 

oudit scetion hos resulted in the eeonomy of sevf:ml tho\lsund dollllJ.'s 

Il ~'eor in thc performallee of these t.wo operations upon opproximatel,Y 

1,500,000 letters to be issued taxpayers. Prior to the introduction 

of this machinery the work upon these Jettel':" WAR performed by hand, 

The policy of decentrulization which was so thorou"Wv placed in 

effect during the pre,·ious fiseal rear hilS made possibYe the· disposit.ion of much surplus furniture in the Income Tax Unit. This furniture was turned over for distribution either to the scvl'.ral field officp,s 

Of_ to Od.l\ll" Governmeu(, Ilgeu6e>:' thnmgh the General Supply CommIttee, !1n~ totols $22,D10.g6, which is a direct eeonomy. 

Perml~slOn Wll5 grllnted riuring the })l·l'.sent fiscul year for the ~e5tn!ctJOu of aU 1040-A retnrns file,d or the yea.rs 1917 to 1921,' 

n;dusn-e. The dest,ruetion uf thcse return;; made available for immedmt.e us(> un ~teel filing case;:; Ylllued o,t gn apiece, or fl. direct soving 

of $~,301, /J.'; It w.as unnecessary to purchase new filing coses, for: the 

lB2(, returns, Willeh otherwise would hove been necessary. Besides 

~hc ee.onomy in filing facilities, it was also possible to use the space 

lJ) whICh these cases \-H'!re f'7'ectIJJ for Jilin,.,. of other returns mo.kin<> It\! 'r h . 'J>	 ,,., . nuec~sslllY or t e Ulllt to occupy an Ulereased amount of spo,ce 1Il Woshmgton.	 ' 

tf' ?nring the PII~st ,vellr it WIlS pos;;iblo, as II. Eurther result of decen· 

hea [7,atl?~, to ellll~lI1llte mueh c~rrespondence which previously had 

the!1 CAl Tlf'rJ on W1t.h taxpayers III respoct. to questionll.ble items on . Clr returns, The neCeSSll.l')' information is now ohtained hy allow­ ~g taxpayers to confer with the representatives of the bureau sta­ f~onl?d ll~ the field w.ho. ure auditing the rl'turns in question Ilud to 

tJLrOlt \er1J~1 eXplllJlf\t.JOns.. The unit, al;;o directl'd it,s e!t"ol't~ toward 

\' e e Im.lllatlOn oE needless Interoffice letters lind memQL'undll, with ~r,y .satLsfactory results. Committees were aPI)ointed in clich audit lVISIO t k r t· n ,0 llIli e a study 0 the conespondl'llce and tbe rpcommendn- LOllS to datlJ hu\-e eDnsed the di.'leulltillullnce ~f tbe us(' of u numl)cT. 
--------

26 REPORT OF COYMISSIONlm 01" IXTER1\AI, REVENUE 

of form [otters and the reduction of two in the nomber of carbons 

t.yped with onch 30-doy letter. 

The direct eCOrlOmieEl as outlined ahovo, based principally on less_ 

ened administrative overhead and reduction in force, tot,t! $581,_ ;~62.i8. The indirect economics effocted thl'ough reorganization and 

improved procedure, for which monetary value call llOt be givon, 

will save the Go,·crnment annull.lIy sums of money mallY times in 

excess of the direct e(",Onamies and will be 8. continuous saving. 

Wilh the foregoing record of nchievcmcnt, it is felt that the IncolDe 

Tax Unit may properly claim 11 substant,ial share in the economies 

effecUld and efficiency measures instituted in Goyernmellt service 

during the fiscnl year, 

MIBCELLAlil'EOUS TAX UNIT 

This unit is churgcd with the administration of s.l.1 laxcs other than 

income tllX. The unit is composed of four divisions, namely, capital 

stock tax di\'ision (lor completion of tho work in conncct.ion with the 

capital stock tll.x, repealed efTectin~ July 1,1926), estaLo tax division, 

miscellallcous dirision, tobacco division, and an appeals and review 

section, which is Ilttachcd to tho office of the deputr commissioner in # chargc, 

A mll.terild rednct,iou in personnel WAS effected during t.he year, 

principally in the capitlll stoek .tax J,ivision, due to the repenl of thnt 

t,IIX July 1, 1026; w a lesser extent m the estate tAX field force, and 

11130 in the other divisions of the unit, A reduction was made in the 

pl'l'Sollilol of the miscellaneous division Oil Ilceonnt of the rCjlell1 of 

certu.in tues. This WIlS cffoct:.ed in spite of the fllct thut t.here WIlS 

trllosferred to it, upon the organization of the Prohibition Bureau 

April 1, 1927, the personnel engllged upon int.emlll revenue work coonecled \\'ith spirit3-nllIcotic taxes, which remains in t,his \)urellu. 

The work of the divisions hilS hcen kopt on practically a current. 

basis by improvemcnt in proccdure, The following tables .'illow 

the changcs which occurred in personnel and pay rolls nnd in t.ax 

colloc:tions, Tho acc.omplishmellts nro shown under the sect-iolls and 

divisions following, 

PERSONN"EL AKD PAY ROLL 

The personnel nnd Ilnnual PIlY rolls of l,he unit IlS of Juuo 3D, 1926, 

and June 30, H127, are shown in the following tllble: 

Pcnonnol Pay roll 

Dl"llllon 

,... . ­

Emcutiveoffioe•••••••••...•..••. ______ . Cnpltal .tock tll~ divlsJon., ____ ••.•• ___ • .

_ " 

Estate tax division.... ••••...•• ______ .••: . ,~

Mlsc"UIllleou. dh·isJOll•.•.. ____ .•... U; Tobacco divhlon••••••••••.••. _____ ..••• _ W 

Totnl................ ... .. I 4(Ji 71l5. ~20 Est4U!ClU,llcld'...••.•••...•....•• ~~___'_V ;o;s;300 lJ.oi,lOO .."" Orand l.OUl........... .•• ••. (,I" M4 I ~7 1•.>IlI,3S0
 1,403.b:lO -157,:;00 --. • I __'___ . 

''fhe 1I.1<l do"uU"" a"d ilion.. a&S4:_ 10 10""'"'1.ll01l,," 0110''''' orbo, than ""lOl<lla, a", not Iluocbed '0 'his unil. 

". W~7 IDom......

l~~~ I.:~~= WI. 480 141, :JSO f2, lOO 

• W "' 169. 320 

:ut.

MoOD7-40 l~~ ,

• m.", "'~ 221. 120 W '" • 161, IlOO I~, 6llO '.'" '10 &i j IliI.t .""

REPORT OF COr.tl.U5510.KER Q}' INT:E.RKAL REVE..~U.E 27

TAXES COLLECTED 

. The following comparativo statcment shows the amounts of the 

different tn,xos collected for the, yellI's ended June 30, 1926 aod 1927: 

, FiscI>I y..... 

CI"",,<>ltlll I Ill"t'll"",,(+)trr I ~(-)

11/26 1m 

C&(Ilto.l-ttoel< In•.• _ _ ...•__ ••.•••••,••..•• __ • F,sUlUlU•.. _••. "._ 01111.0.•......, __ l\-llsoollnnoou. tm.e,L __ .••••__ •••,..••••••••. SlJ1estlll"•• __ .••• __ ••.•• .•'•••...••, .!'obac<Xlto.cs_ •••• ••••. ; __ ••••••••••••••,_•._' 

TotaL,•••__•••• Splr!ts-nLlr<:ot'"ta~ __ •••• __ •...•.•, ..••••••• _. 

O....ndlotnL •••••_ ...... __ ..•••... _...••. 

~_

$97, 36s., 7M. 01 116,01.1,036.00 

3,175,:l3I!-7S 

51,653,157. \l\I 

1&1.252,1180.113

3iO,&65,~J8.87

833.17~,~.22 27,&19,00".33, 

l;51.112~,~73.~

APPJ::,\LS A:iD RJ.;VIEW SECTION" 

Tbe appcals Ilud re \'icw sc[!tion holds hearings in cases arising under 

the val'ious tllX laws adm.inistorcd by this unit, renders opinions on 

request on law 'Iuestions llrising in conoeetion with the administra· 

tion of such t.ux aws, find revielVs tbe uetion takeu by the divisions 

on all 'ylllims for fMund or ahatement allowed fur amounts in excess 

of 8500. The majority of tho hearings llro held in connection with 

estntc taxes, but u lnrge numlJcr involve the various excise taxes, 

such us docnmootar}' stamp, sales,. and taxes on admissions and 

dues, cLe. In the caS(l of cst!1te tl1xes, flli opportuni.ty is afforded the 

ta~pllyer for hearing before ad\"(~l'Se action is takon against the tll:-­

pllyer on protest under article 76, Regulations 70 (H126 edition), or 

on claims for rcCund if such hearing is requested by the tllxpaycr. 

In respcct to tho other miscellaneous taxes, this section reviews 

clIses onlY on appeal by tho taxpllyer from tho rulings thereto foro 

Illllde, ~:Jl'iI\g the fiscal ycar, 475 hell,rings were held a;ld 592 formal 

0plIllOnEl prepared on eases in which hellrings hf'td heen held or which 

had bee-n fOTIllally submittod by.hell,ds of divisions for opinion. 

The Ilumber of claims for rcCund and ahlltemout re"iewed for tho 

yell!" a<pgTegated 2,743, 

At ilio elose of thc year there were 50 cascs Ilwaiting hCllring5 

!ich('.<1ule~ for future dlltes, 47 ef'tses in the hllnds or members of this 

see-tton eIther awaiting submission of additional evidence from the 

f.II.\1[aye: or supplemental reptlrts from the field, 11 cases rcu.dy for 

l'ha fictIOn on whieh finnl dceisiou hlld not beM made, and 15 cases 

,\~ch,hlld been disposed of by this section hut were Il.waiting the 

a ~ntJon o~ the Yll.luu.tion section of the ostll.to tux division, 

'a/redllctlOn from fivo to four members wns offocted during tho fiISC ycar. 

CAPITAL STOCK TAX DIYISION 

c The c.llpitfll stock t.ax di"ision wus engllged during thc year in 

eo:rpJe.:mg the Ilmtit. of capit!:il-stock tllX returns filod for the period r

l';} \.' une 30, J 9ZIJ, und prior tnxllble yeal'S. This tllX WIIS repealed • 

fil eJ five us of Jllly J, 192G. COllsequentl}' no returns wcrc due to bc 

e- or the fiscllI yellr 1927. 

li3QMo-27--' 

IS, '110, 230.113 -S&l, us, 5~ l. 58 IlXI,33II,!i5I.116 -15,101,lSt.IS •••••••••.••••• __ • -3,115,.'138.73 

fO, 538, 816, 28 -21, 114, 0012. 71 1lS,205,lIIl8.ro -B~.04&,(10;)2.'4 8i6,J7O,2(},j.lH +,I.[{IJ,76a-l7 , 

621,224,70J."'l! 

22.400,25-100 -21I,V~,~hl.3' -5,3~,1IJ,:>3 \-I

lloI3.72I,lH5.\lO I -2Ji,3lI3,027.M
 

I
 

I.
 
28 REPORT OF CObIM:I6SIO~ER OF lKTERXAL REVE~UE

The personnel was reduced as rapidly as the condition of the work 

wOlllrl p~lITnit. NoLwithstanding the large reduction In personnel, 

t.he completion of the sud,it of nil returns progressed in a satisfactory 

msuner. The additional tax assessed and colleeted as thc resun of 

the audit has been UllIlSUllUy large. 

TI~c segregation of returns by indust.ries (or audit was carried on 

in the same manner as for prior yeari). The public utilities duss 

presented a rath~r "dilIicuH, pl'oblr.m, due to (;he activHy ,in ~he sLock 

of slIcb·corporatlOus and the large number of reorgamzatJons and 

consolidat,ions of corpomtions in thllt class. The natural resource 

holdin~ companies, especially tillose holding undeveloped timber or 

timberlands, for seve1'll1 yelll'S have bcen held ~o be engllgod in 

business and subjed to ~he ~1l'X under the regulations, and this posi· 

tion Of the bure-an,has re-sul~cd in numerous suits being filed in the 

Federal district Courts to Les~ ~he legality of the regulations on this 

question. . 

It was disclosed in tho audit of the returns of timber-holding 

companies tha~ a large number of such corporat,ions were reporting 

the value of their timber as of March I, 1913, as de~ermiued for 

OCJI}etioil purposes .'in cornpll~jng :income (,ax, whereas currell'~ values 

in m?!1t" instances are greaMr in cf~c~s of 1913 valullti~ns. . ..Undel' the revenue, ac~ of 1924, )Ilsurunce compallies subJec~ (,0 .'	 income·,.tux under sedtions 243 or 246 of, that aet ·arC .speeifieal.ly 

exr,Blp,t from ·eapi~al 's~oek t.llX. As the 1926 returns were hased on 

eonditions, exis~ing during the Y\lar erv.led June 30, 1925, the uudit of 

the returns·of thi~.elass of Qorporations was delayed, awaiting a li.nal 

determinat.ion of .the st.a~us of tho corpor'a~ions py tqe Ineome Till' 

Unit. A number of t,axpayerS, who were, denied Classification us 

ins'lira,nee cOIIlpanies, filed sujt in ol'der lo test the validity of the 

decisions excluding them frOm 'tm exemp~ status lor capital. stock 

tux p\lrposes.... ' . ' . . ... 

On May 2, -1927; tbo Unil.-cd Stat.cs Supreme Court rendered a 

decision in ~he case of tlie International Salt Co., holding t.ha~ eOIllpany to have been engaged in business and 5ubjee~ to (,Jl(l tax. The 

decis"ioo·, wfis in line with a previous decision of tha~ eourt in the 

euse ·of.,(,hc Chile Copper Co. and has been of grea~ assisttmee in 

c1lU"i[ying the qnestion of doing .business, lind has permi~ted ~he closing of numerous cases.' . 

Slaf·islics.-Data fl'om capitll.! stock tllX returns rendel'cd for ~he

Hscul, yeul' 1926 were eompiled by tho st,a~istieal section, Income Tax 

Ul\it, and published in (,he bUl'ollu'S "eport, "S~atistics of Income, 

1925." ' . 

O('l1ims.-The adju5tmen~ of claims is shown in ~he table which 

follow5: . 

Ralund AbeUunOM UoOOu...tlblo

l'umberr~~:~.::­ l'umbllr A_, :-'-umber Amount 

----I m., .1,1llO.4~6Il M s::t2.IS7. On hand JUI~' I. 1!1'.!~ li3 1,050) f;2,1'17.&7.SJ n,,".,h·"d.. ••••• _ !i2i.5.l1.~ m 131,273. II AlI" I, m 4. 7Cl1. 314. ~l I· ...Dd_. • • __ I,m '1I,I~.IJ6.:.o:r .m 820, T.l!l.!17 745 1'3.451. 45 I!.lllD<:~_ •• __ • __ •• _ 1.005 3. _. 043. IJ &'i.1. 21!1. 310 r, 4.{)I1).04 Ou hnnd hIDQ 1(), 1!I27_•• __ ._ I 2,4~1,43t.~ JI:g71.2~

M

.m =.1l.5O-1i " I l"laludll" $U4,n•.til In!.erQU. 

REPORT 0'"' COMMISSIOXER OF IKTERl\~l, ilRYE!\UE 29: 

During ~he year additional ~II:X was assessed, liS the result of office 

audit and field investigation, in the amount of $1l,2.19,357.58, a ne~

increase over the preViOUS year of 52,420,714.04. 

During the vear the personnel was reducod fro.m 80. employees, 

with 1I pay roll of $169,320, to 29 employecs, WIth fl pay roll of 

$65,900. Tho net rcductlOn m ~he annuw pay roll WIlS $~~3,420.

};~TATE TAX DlVI5ION 

The estale ~ux division is responsible for ~he ad11linistration of the 

esta~e ~ax imposed hy Title III of the reyenue flCt of 1926 und t,he 

disposition of cnses involving es~ate and gift ~axos unde.r repealed 

statntes. The present law, which beeamc effective ]i'ebl'ullry 20, 1926, 

retroacti.veh-- reduced the rates provided in tho 1924 act t.o ~he slime 

percen~ages· as exist7d nndcr ~h.e 1921 IIC~; proyided II. new lind even 

lower range of raLes IU cases urlsmg afwr February 26,1926; grlluted u 

possible maximum crcdit of 80 per een~ for S~tlte inherj~flnce taxt\s 

paid. inereased the tlllJount speeifically exempted from taxation to 

$100:000; abrogated thc gift tax.· It also contnins othcr provisions 

no~ found in prior ucts.

The field force operll~es under the direction of the dcputy eOJlJmissioner throu~h ~he internal-rev/lIJlle u,~ents ,in ehlll'ge. Not-­

withs~anding d(lII~Ys incident to the mecnMy ndoptod fit\ld pJ'otes~

progrllm, ~og(\ther with !t reduc~ion in' the corps of ostate-tax officers, 

there is less work on hand in the field than lnst yem·. :A ,r(lductioll in 

the number of ostate tax re~ums·filed has contributl.~d ~o ~his condition.· 

The field submitted 12,899 es~ate tax and 390 gift tt~X major reports· 

during the year, eompared with 13,694 e;;tate tllX und 1,085 gift [.ax· 

major reports in 1926. Thcre were 12,538 new estate ~ax and 2,523 

gift tllX retUnls filed, compared with 15,982 estate and 2,461 girt tax 

reLUnJS fOJ' 1926. 

A1ldit.-Therc were 895 eases aWlIiting audit at the close of ~he fi~al year. The number of ret,urns audi~ed was 16,087, compared 

With 13,912 for ~he previous year, while the numher of examiner'S 

ae~ulll!y engaged was reduced by 5. . (JunmJj and prolest8.-The status of claims is shown in ~he followinD' ~~:	 D 

E'lutij4RX clalm~

Rerund' Abatement Uneollec~lble

Num· Num_ Num. .Amoun~ .Amon'lt .Amon~l ",

On 

n"e..

bllDd 

h-Dd. July __ . I, lQU. ... _•.•.• • ._ •• 1, 

"" 

400 ~1'JlI,,j!l9·~·2(I 37. Zi,7. m Il'J

.. -LU111,222,1lII 1:IIl3. 592. 43 1 -II 'I	 SI97,308.711 -L1XH.00 AIlo"'ed. . •.•• __ •.• •__ Ro_ted .. ..__ . _ 2, BIO 'D. 304, 26\1. B7 ~. 5,004.0;\.12 D 1~3&'i.63 '" ki1 :u. Wol. 532. til o:u: hand JUWl 30, 1=__•__ ._. _ 17~: ::U.'l «----6- --..- 'Z,!I2oI. 16 357 l3,a.'JO,~lXl "• 

Oflt·Ul. doJlll!. 

l\e[nud	 A1JalellllW.~

.a _	 \ l'umber .Amounl :Kumber AmOlLOt 

~~Jnlyl.lP2G.-.-- .•-- .••------- • _•• __ .____ 4~ ~3Zl,21 __ •• • __ • __ • __ •• A1Io e<l • - ••• _._. __ •• • .__ ___ , 21, 1.~70.1f>l,21 8 SD4\l.2lI w 

..;,:~;·lil;;;.:::::::::::::::::::::::::::::::~:i l~ /.~~: t:, :::::-::~: ::::._~:._~ -, Includ.. ~.7ro.~1 llLl.e,-".I. -- . ,u~".",c. • , ~~,7iJ.~1 ••" [oto"",1.
31 

30 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

There were 107 protest letters pending at the boginning of·the year 

and 2,054 were received. There were 1,794 sueh letters disposed 'of, 

involving $34,636,661.1)7, leaving 367 on hand !l,t the close of the 

year. :Most of the recent elaims and protests are concerned with 

transfers, life insuranee, jointly owned property, llnd deduetions for 

additional administ.ration charges. _ 

Included in the amounts of estllt·c tax and of giH tax claims allowed 

a.re $4,439,189.56 and 8614,027.27, respectively, whieh represent 

refunds, without interest, under t.he provisions of section 325 of the 

revenue act of 1926 of amount.'> paid undl'r the reVl'nue act. of 1924 

in excess of the tax imposed by such act 8S Ilmended by the revenue 

act of 1926. 

OoZlections.-Estate tax eolleetions amounted to 3100,339,851.96, 

compared with 8116,041,036.09 for the fiscal :yoar 1926. 

The particular problems of both offiel'l and field are those doaling 

with the legal phasos of transfers made in eODtemplation of or t,o t,akCl 

e1Iect in enjoyment lind possession at or after death, powers of 

appoQ-Itrnent, lind charitable be4uests and the more materia.\istie 

questions concerned with the valuation of close corporation stoek. 

An adequate Iorce of trained attorneys ll.nd accountll.nts in the officCl 

and field must be maintll,ined for this purpose. 

Hles.-The files on June 30, H127, eontll.ined 140,129 estate tax

, cases and 2,566 gift tux cases. 

Stati8t'l:cs.-St.atistical datll. from the Hl26 returns, showing in 

comparative and classificd form sta,temonts of total amoUnts of 

assets included in gross estates, total amounts of deduetions, total 

net. amounts taxed, and total of resulting tax have been compiled 

and published in the bureau's report, "Statisties oLIneome, IH25." 

MISCELLANEOUS DIVISION 

The miscellaneous division is responsible for the administ.ration of 

those tuxes unposcd hy the reycnue act of 19213 on n,dmissions ::and 

dues; on the sale of automobiles by the munufacturer, producer, or 

importer, und on the sale of pistols and revolvers and nonintoxicating 

cereal heverages; on the uso offoreign-built boats; those taxes payable 

uy stamp on the issue, sale, and transfer of stock, on sales of products 

{ot" fut.ure delivery, un bonds of indebtedness, passage tickets, plliying 

cards, and insurance polieios issued by foreign corporations on 

property in the United States. This division is also responsible for 

thc administration of thc stamp and special taxes imposed under old 

statutes on oleomargarine, ndnlterated butter, renovated butter, 

mixed fiom, filled cheose, white phosphorus matches, and cotton 

futures, and tbe disposition of eases involving taxes repealed by the 

revenue act of 1026 iilld prior revenue acts. Its work includes 

assessments and compromises of the tuxes administered in this unit, 

which prior to July I, lnG, was fl."signed to the l'Ospective administra,tive divisions and in~lu,deg DJI of t,he work oJ internal-revenue 

character in CODnection witli'spiritM, wines, fermented liquor, und 

narcotic taxes not alloeared to t,he Burenu of Prohibition upon its 

organization April 1, 1027. 

Receipts.-Reccipts from ndmissions, dues, and excise taxes for 

the fiscal yoar 1927 amoun Leu to $~).'j,205,G88.G9, compared with 

REPORT O~' COM~llSSIONER A},' INTERl',TAL REVENUE 

818425'2 680.93 for 1926. This decrease is due to chang-es in tax' legi51adon provided for by the. rcycnue act of 192? Collections from 

misecllancous stamp and speCIal taxe~ were $40,538,8.1~.~8, compar~d

.ith 861 u53,7.57.99 for 1926. R.eccIpts·under pro}nbltwn, nareotlO, ~nd re{ll.t~d luws during the last three months of the fiscal·year 1927 

were g5 040,8.53.55. 

4.dju;tm£Tll oj dG"!~m.'I.-As a result of court decisions a,dverse to the 

G;vernment the number of rofnnd claims rocCliYCd und unadjusted 

is larger than for the fiscal year 1926. Substantial reductions were 

IDl\dc, however, in other classes of claims, as shown by the following 

table· 

R"lund R"ol.D1pli~n Ab"t"n:en~ Uncollootibl"

-----11 Nt:.I Amount IN~~'-I_Am"unt
 IN~~·I Am~unt 11}:~~'i .\monIl~'

S.le, lax,," On hand July 1,
 

1926. __ ••• - •••11.335
 Sl.97G.Mll.I; "" /$Z' o.l~, I. 21 7Z2ltj94,8~22 lkceh·ed ..•• _ 9.7\lIl 35.398. 171- 2~ J.5'O .~,·n5.31~.~1 U61 849.804.211 

llcoproerL •••••. ~Il2 448.3St 67 ~I 4:;. 0.,,1.'~ J7 2,212. 11 

AllowmL ---·13.gn 1,7><'.44,14f< :::::::1:::::::::::: l. GW 1. w.'. ~U6. 21 I, M~ 938,.S51. 92 ""jeel"d __ ..• 957 23. tJOol.I;.o.\:'l ------r---------­ 3(,8 IlO'O.323.71 101 80.093. 43

On h'lll(! June :JO.I 1~27 ••••• _ 6.~11 H.~40.o<n 10 ..•.--'1'---.------.1 at. 2,072. ;81. 5'11 ~:;o m.ll;Ol9, ~~

~lhc"ll'\ECOUS Slam", 

On ham1 July I. 19"1,; ••• 42'l HS,:Hl,l~ 1,1!l!1 1$::.>3.0l~.331 '" 7J, 4H 10 ~3 U, o:Jj. 64 n""oiwd.• ~&; 338,1lM.~5 G,L..<.o 1 545,515.60 ·10>1 Jln,i'j(l_')" 415 272,010, b2 l'.oopcned.......... 2. 41>, 2l".tl. 0>1 \.1 ~4, l~:l. ~b 9 12, M6.'~ I I~. 50 Allo«ed __ •.• __ •.•• 7:JJ ~"J.8~,i516,0.\7 37b,5k>-~~ jl~ ~G4, 2n ,.) ~51 1~a,4m_40

HOlected_ G9 a,g, 177. is ~O, 200. 00 • l7 C,'1n;;.:<l IT . 22, 9S1.:l2 Ou hund June :~(I.

192._._ ••••••• ~2 1~.2~1.~1 1.170 I 218"Hll'.li'i \17.70". (lI 41 iii9, 718. 0>1 ~Pll it;·nnrcu,ie: " Un hnnu July 1. 

wl6 ·_·····1 .0' (1 ••171.07 •••••• 1 ~, .1. ~'!. g21. ~l 100 333. 2M_ 111

~. ~75. 'I2"J ~, 1I~ ,133,:~:~

.~nO""'L __ · 1120 Zl.6o.'dl 2S 3,3OS 4312'36618.2>5.13.18 88 (;.6 244, 308. 73 

~~~~~~:::::::::: ••••••~.~l:~~_._ 36 3,417 82 .~:JU~

HOlT!...!. .. og 63• .I(17.~O ••••• _ •••••••••••• 134 U5G.39231 GI. 215,0116.,43 On :'aod Juno ~O.

lP2,••• ••.. 51 38.748..0 8 Iil'J ~9 H5 1,0l~.~19 54 I~ 7.192, Q2 

During the yem there was n.llowed $578,184.22 us interes~ ,Iccrued 

on taxes refunded, eompared with 51,618,474.39 allowed dunng 192(j. 

.~t the beginniug of t,he fiscal year 1927 there were on hand 4,171 

claims for eredit taken on manufact,urers' und dealers' excise tax 

retu.l"nS for alleged prior oYerpn,yments. There were 1,206 eredits 

recel\·ed during the year, and 3,341 disposed of, leaving on hand 

2,03G as of June 30,1927. 

C.redit and refund claims aggregating $6,161,692.58, requirin~ the 

lIlldJt of 45,415 inYentory schedulcs, were recei-,":ed from automohile 

~ullufa('.turers lind dealers pursuant to the provisions of section 

_04 o.f the reYenue act of 1H26. This umount, when addod to'the 

~h50~ lfi\'entory sehedules totaling $1,722,522.59 received lll~t·yeal", b o\\S t~at as a result of seetion 1204 a total of $7,884,215.17 hi].;; /e~ elalmed. Of this amount II eonsidcrable portion was adjnsted 

will1 g b the. fiscal year 1927 und the balance, baving beon eXllInlned, 

I" adjusted upou reeeipt of Clvidence requested. l Or the $23,604,55.5.51 saIl'S t,ll.X refund eluims rejeetcd, upproxi­

~~~~.ly .~17,50~,OOO represl'J1ts tll~es paid on 11Ilt'JIl:o~ile 'parts lJ.ll(t 

in uSsolIes, wlllch aillount was reJerLerl dUll to the hnlI~lltlOIl planed 

10 first deficiency . Ilet. , ti"l;al . . Yenr J!)~7. requiring ­ mant1fjtl~tu)"e]"s
32 REPORT OF CO:MMISSro",ER OF IKTJ-;HNAT, REVENUE 

to give bond conditioned upon the return to the u]timll,te eon."umcr 

of any llmount of tax recovered from the Government. 

As fl result of the decision of the United States Court of Claims 

in the cage of the Alliance Oountry Club v. United States, holding 

that amounts paid to clubs for shares of stock the purehase of 

which was prerequisite to memhership in the club, which alUounts 

were intended under certlltn contingencies to be returned to the du b 

member, were not subject to tax, refund c1ll.ims were allowed amounting to $376,532.14. 

Documentary stamp tax.-The st.ump tax colleetions on ~)onds,

capital stock issues, passll,ge tickets, und foreign policies of insumnee 

on propert.y in the Unit,ed States amounted to $la,044,445.65, compared with $28,480,422.01 for the preeeding fi"elll year. The tal: 

on the tronsfer of stock durin~ Hl27 amount,ed to $16,674,102,B3, 

compured with $17,137,185.75 for the previous fiscal year, ond the 

tax on sales of produce (future deliveries) netted $2,884,534.45, compared with $4,183,217,57 for the pl'lx:eding year. 

Foreign-bm'lt boats,-The special tax collected upon the use of 

foreign-built boats amounted to $7,966.72. 

Oleomargarine.-There were pt'Oduccd during the year 14,501,929 

pounds of colored and 242,654,698 pounds of uneolored oleom:lr~

gnrine, compared with 13,180,497 pouud$ of colored and 234,866,3~1

pounds of uncolored in 1926, an incrcase of 10.03 and 3.32 per cent, 

respectively. (See pages 112 ond 113 for additional statistics.) 

On July 1, 1926, therc were vI oleomargarine manufll.eturers in 

business. Two new factorios cornmelll:ed business during the yellr 

and 3 closed, leo,ving GO in hU6iness all June 30, 1927. There were 

21,940 manufo,cturers' and wholess.le deolers' returns received oud 

examined during the year, und a large number of prospectivo delin· 

quent cases were referred to the field for investigotion, which resulted 

in the collection of $12,931.79 in fl.dditional tax, penllities, and compromise offel'l:l. The following com[lHrative doto, shows the trend 

of the industry: 

Co!orerl UDCQl,>r'~ I 

,~ leT, <ow ,," I 

I 

r Pound. pound' Pou"d" ...."d. OlflOlQIII"~jneprod"""J ____ . _. __ .. _______ •__ ~~2_ (;M, Il9S 

WHhdrB....D (~x.l'.jd (or domesl·ic UBe _.•. ___ •. lJ, l<i/J, 497 H,OOl,[,2[I ~~. ,,,OJ,:l2I 23~,~'>t>.~ 2~2, :I:l2. 227 

Wllhdr~ ... u [NO of ~3' lor "'lion.. _. _______ "__ • I, MJ, 174 

la, 731, ~fj~ 11, 34J, ~79

11,310 

Wilhdro"'D r"", of In:r lor lUI.. of Un;l"') Stales__ 2,122.UlI l~. ~2087~, ~:O 9~7,OM !___ ... _____ .-... ---_.-..-.

. The oleomurgo.rine lnw yielded a tot.liI of $3,164,218,94 in reyenue 

during the yelH, compared with $3,070,21S.2D in ]926, Iln.increm;e of3.06 per eent. The collections' in detail for the yeal'S 1926 Blid 1927 

were as follows: 

[ucronse C+l 

19'1(i 1~2; or I Per cenl <I"erea.. (~)

c---,..--,=c=--+~c:::c:=I---­ Sln,"1' ''''-'. colored oloo",,,,gtl.illL..•.. . __ .. ~j, O~~, 'l.l~. ~~ I '1, lUI. 97cl. 81 +$85, 03g. 88 SlnnJ!' '.', Wlcolorcd oleOlJ\ilrglU'>Il,'_ III;~, ,"'I..~" mY, 0;;0. H +>0.776.118 I, Manulnet"r....' specinl tox_ •••••••• _-- 45,IM 80 I 42, S!)4 r>J -~; t<OJ.19 Wholosele d""loTS' .poelu.! taL .....•.. _ 373, [j{1 !l'J J.O;:~ r.~l. f>3 -l~, lH. i5
 

}l.eto!!, dealors' 'vedal (ax_ .••_••• _ ._...... \I~". ~~~. I~ ,~' ~7~.3~ -~,,,j,,, 7:1 I~
 

rota!	 S.U'O,2B,20 :"II>;\.21>l.W +!>l,UOO.G~

1& 

REPORT OF, COMMISSIONER' OF INTER!\"AL REVENUE 33 

Adulterated lnuter.-The adulterauid butter h..w yielded $2,069.22 

in revenue, during- the year. The~e are. two registeFed manufacturers 

of adultemted.butter, but as -theIr entu'e output l~ removed free of 

tux for export, the only tax paid.by them is the special tax of $600 

er annUlll imposed on, persons engaged in the busine~~ of mElllufae­ furuw odulterated butter. There were- severol case~. discovered during the year of, adultemtion. of cFeomery butter by the addition ~f

foreign fats_	 ' 

process or renomted b-utte1'.--There wern si."'l: manufacturClrsofprocess or renovated butt-er.m business during the year. They produced 8, totRI of 4,272,033 pounds of process or renova.ted butter during 

the vear eompored with 2,482,660 pounds in 19']6. The revenue 

deri{,ed f~om this souree totaled $11,044,11, eompl\red witb $6,080.18 

in 192G.	 ..- "-, . '.fl'· '1 

'Mi:rcd flO'U-r.-There ";"ere'17 mokClrs, pl\ekers, or nipaekers of mixed 

flour engoged in business during the year, and .they made, packed; 

or repaeked'a total of. 1l!035,002 [lounds! eomp.ared witb8,297,634' 

pounds'in 1\)2~. . The mIXed-flour law, -YIelded a total, of $3,666..73 

iu revenue during the yeor, compared WIth $12,817.89 III H126. 

1. FIlled cheese. and wh?:te phosphof'lUJ matches.-There were no regislRred manufacturers of filled cheese or white· phospborus rnatcheg in 

bu"iness during the year, A total of 34,298.13 was, however, collected during the year u[lon cheese found in the'market and which 

upon auolysis proved to be filled cheese under the law.', ': 

1, Playing caTds.-There were 74 manufacturers, repllckers, or importers of playing cards engnged in busioOS5 duriug the year,' They, 

manuffl.ctm'('.d, repacked, 01' llll[lOrtcd 0. total of 55,19G,758··[ll\cks. 

:r~lC tax all playing ellrds yielded $4,742,4G8.50in revenuo, compared 

,,\nt,h $4,213,414.03 in 1926. _,". - . 

-;.';!Conference8.~-D!li~ng the ye~, 1,.190' eoufercn'cCls ,were hold with 

taxpayers and thelT,re[lresentatn·es.' ' .. t.. ,- , 

6,~88e88ment8:~A totol of -$210,984,285.90, representing· 209,815 

)te.ms, was entered on the miseellaneous' assessment lists Il[lpmved "by .~.the	 eommissioner, ' ThesCl lists. on which o,re entered Illl llssessments 

~~f. tfl..~e~ administered by the unit., 'cttTI'ied 'additionnl assessments 

,,!tffiountmg to $25,429,294.02 os a l'esult of field investigations and 

.0 ce audit. The amonrit of interest, paid and ussessed aggregated, ',$.l,087,071.30. . . . , 

~o.ffers. in comprom.i8e.....:..-There were 15,305 offers in eompromise, 

'~lllountmg to $527,487.69, pending in the Miscellaneous Tax Unit on d~ y 1, 192£, There were 30,456 received during the year and 40,022 ~ffPosed of, leaving 5,739 on hand June 30, 1927. Of the 40,022 

:;1$2 ~~ handled, 38,896 wem accepted for fl.lllOuntS aggregating 

\"L' 9,805.63. i Ll :'	 "< 

r. J-	 TOBACCO DIVJSION 

IThe tob	 'J'... 'bI f h d'· . ,rir Reeo mV!SlOD IS respons! e or. tea mmlstration and 

:1eO~cenl(mt of the laws dealing with the manufaeturCl, snle, tax PI\Vu:I' find exportation of tobacco, snuff, cigars, and cigarettes and the 

e... laso and sale of leaf t-abacco, embraced in Bnctions 3355 to 3406 

'Of F1sbd Statutes, find subsequent Ilcts of CongrcBs, includinlJ" the Ilce 

" 1111.: ruary 26, 192~ (Title IV), the tllx.on cigarette papers aOnd tubes 

- r ~tho last-mentIOned act, and the \-Vlt.hdrawal of tobacco products 
,

I 

I

, 

I, 

I 

i 

'I 

, I
 

I
 

I
 

I 

I
 

,I
 

II,


,
 

I 

I. 

34 REPORT OF COMMISSIONER OF Th'TERNAL REVENUE

free'of tax for use of the United· Sta,tes under section 3464, Revised 

Statutes. . 

"The total- colleCtions Crom taxes on tobucco, snuff, cigars, and 

cigarettes of domestic and imported,rnanufacture, including taxes on 

domestic 'and imported cigarette papem and tubes in packages, books, 

'or sets,.during,~he fiscal year 1927 were 5376,170,205.04;" No prior 

YCfi.T'S oollections approached this, figure. Tho increase compared 

with 1926 was $5,503,766.17, despite the fact that the reduction in 

rates of .to,xes on ,cigars under the revenue ad of 1926 accounted for 

8, decrease of .$14,774,661.58 in collections from taxes on large cigars 

and II decrease oNHSO,084.19 from taxes on small cigars undo that the 

repeal·, of tobuceol special ,taxes aec'ounted for a decreasc of 

$1,1:32,155.97 and·. that the,aevcnue from chewing, and smoking 

tobaceo declined 52,640,578.04. . , 

The increase in the totul tobacco collections ,resultod 'from thc 

unpll.rfllleled receipts from taxes on small cigarcttes, which Ollloun Led 

to $278,\)28,561.81, an incrcase of 524;lO3,753.62 compared with the 

preeeding year, and which Tepresents· 74.15 per cent of the tot,nl 

t-obll.eeo eolleetiolls. - The.total·taxes colleeled on cigarctte pa,pers and.tnbcs umouuted 

to $1,170,025.22, an"increDo<e of $108,880.80. 0f. this, amount; 

$14,374.42 WDS eolleded on 1.506,300 paekages.of cig:ll'ettc papers of 

domestiel,manufacture, $1,148,990.32 on' 107;'110,226 packages" 

i.mported, and $u,uu0.48 on cigarette ·tubcs. Thero were removed 

exempt fronl tax for consumption or use 219,323,959 puekllges ·or 

eigaret,te papeI"i>, each containing' not moro than 25 pupers, aud 

there were released tax free for .use of cigarette lllanufacturers: 

41,U45,7:.iO cigarette tllbes. i.' 

A totol of $:34:3,3:38,781.73, or !J1.27 pcr cent of the total receipts,' 

was colleetcd in the following StD tes: North,Carolina, $185,941,504.24; 

Virginiu, $57,775,134.62; New York, $26,919,774.26; ,New ·.Jerney; 

$19,9.56,.537.18; Pennsyh'unia, $17,956,264.47; Calilornia, $12,-" 

511,·121.1:il; Ohio, $12,0/)1,905.69; Missouri, 810,216,539.66. ,i .The leading States in the manufacture of tohacco products are as 

follows, in the order named: In thc' lllanufacture of cigars weighing: 

more than 3 [loundiol pel' 1,000, Pennsylvania, New, York, --New. 

.Jeniey, Florida; Ohio, Vir-bAnia, and Michigan (see Tahle No. 14); 

in tile lIlunllfactllre of cigars weighing not more than 3 pounds per, 

1,000, Malyland, Pennsylvania, Virginia, North Carolina, Dnd New,: 

York (sce Table No. 16); in the mauufacture of ciga.rettes'weighing,~

not' more than :3 pounds per 1,000,. North Carolinu, Virgillia,'New: 

Yorl" New .Jcrscy, Pennsylvania, and Ca.lifomia (see Table No. 17); in " 

the manufacLure 'of cigarettes weighing mor'e than 3 pounds per 1,000" 

New York produced 83.92 per cent of the rotal manufactured (see:' 

Table No, 18); in the manufa,cture of plug tobacco, Missouri and, 

North Carolina; twist, :Missouri, Kentucky, and Tennessee; fine-c.ut, 

Illinois, Michi.gan, Ohio, ·New York, and N~w .Jersey; SJ!l0~l.ng

tohacco, !\Torth Carolina, .....Qhio, Kentucky, IlhnOIs, and Vrrgmlft;,;, 

snuff, T(mnessee, Illinois, and New .Jersey (see Ta,ble No. 13). ,,J . Additiomd statistics concerning the manufacture and tax pay-~~

ment 61' tobacco products nre shown in Tables 12 to 28, on pages 84 ~,

109, and relat,ilJO' toO ta,x collect.ions in Table 1, on pages 52 toO 67; ill, 

Tahle No.2, o:!{ pages 68 to 74; and in Table No.3, on pages 751: 

and 76. ' 

REPORT OF COMMISSIONER OF INTERNAl. REVENUE 35 

Claims.-The folioKing tahlc indicates the status of tobaceo elaims: 

I 1l.J,,",1 11pd.llIplion ; l:>at.meD' l]n('QI1"c.I.il:>~" p~a"'.l:>""~'

~I ~.' jo.;·I .. ",1 K' • \lID' Am~uDt "un>' , Amount um'l Amount • UW- hwounl urn· Am~un,

.__ ~I____ ~r b<>r. __.__ ~.r , 

, 1 O~9~~~__J.\l1~._I:. 7 $3';'0,76 '!~$77,I:"'~,7 ~Z~,$ll.UOU,!: 7$J!.~J,2r, 3Iu~.879.ZJ no"'i'&tl.--.-_ ••- ~: 9,r:"~.l,', ~.50S3.169_li .13 .33,5:l1.5. 32 J,.O;J(I,o~ 7)115.,2",.24 Allowed_ ,_ .. _... ~"'J,<.;f,7.42, ,f<',Uf"14Z,&8 l611 30.213.42 ro 12,8&1.53 691~'.Ul.87

ReJll{le~ .' 1~117'~OLI21 )~ B.S;; I,; M 25,2til.02 L:'I'O,Wl71 2 'lO.G06.23 , On l~han'l __ .... J\l~' "':l0,. 

__ " .7 4:.11,{51 33 m ..;oo;01 241 w.1l0.9I'J I"612~2-I~.~l '3 t,2/jb.~7 I 1 1 1 

1 S•• nl<t> Tnt>lo 2t, on 1''10 1O!.
 

" lndud... ~~:l.ll') i~r",e".
 

/' Include' ~~r1 ieJ ,eic"ian,. • "


· Rpj-l.l·nJ (rebalf.) datm~.--Section 400 of thc reyenue act of, 1926, 

appro\'ed Februnry 26, 192/), reduced, e,ffective March 29, 1,926, the 

rates of taxes illlJlosed on cigars hy sectiOn 400 of thc reyeoue,act of 

1924, und hy section 1205 provided that­

.,Irt the C(lS~ of all dgars aud little cigars in IJrigina[ and ,u(LtJrlJken' sts,tutory 

[lackc.gcs held.c.nd intelll'~d for sale hy an)' persoll:-oll UlC. crrcctiYe,~ate of,t,he, 

repeal of ~~etion -l00 of the revenue ad of 1924, melndmg t,hose III eustoills 

,'.o~tod,' ur' ill tr:l.nsit from the insular 1!'Jsse~~ion8 of t-.he Umt,cd Stn.tes; whiCh 'ou· 

suell d~te have c.ffi~,~d theretu s1:lmpd purchased at the rates'uf ta:-; hnplJsed by 

setH,... -lllll of the reveuuc'act of 1924, there shall be allowed ,a refund equal·to 

lhe dilTacrlc,;: hetwccn the t.ax imposed by snell sBctilJlI and the tax imposed by 

section 400 of tllis act. ' , · (b) No rdund sh:l.ll be allowed under this section unless claim j,hercflJT is 

;,:presellkd within 60 do.y~ aftcr the efied.ive do.te of the repeal of ~cctinn 400 uf 

"::the revenne act of 1924. No refund ~htlll be made to (lny person if"t.he claim is 

<i;fo! an amonnt h~63 thtln $lO. ,.i' 

!:Under this law refund was allowed on cigurs in ~original stamped 

"packages held {or sale b-fllrch::!~), 1926, where the c10jm was presented' 

on or before May 28, 1926, in an amount not less'than $10. 

LThere were preseutod under this act a total of 25,174 elaims, in the 

::B.mount of 83,725,816.41; 24,700 elaims were uUowed, in the umount 

'~o.r ~3,698,367.51, the uUowances iu exec;;s of amounts claimed !l-ggre­ ,:,ga~lllg $8,679.08 and the decreases $18,855.30. There were 414 

-;.c~tl:lms, a:r~ounting to 517,272.68, rejected in fulL Claims Tejeeted 

~bere classified as follows: 1.72. elu.ilUs, a,mounting t? $9,361.53, were ~. arred by the stntute of hmttntlOll; 1:!1, amountmg to $1,147.66, 

~\\:.r<:e barred, heing in amounts less ~han ,$;10; 83,. umounting .to ,~ ,018.93, were burred on account of msuffiewnt eVIdence" and 38 :~~unting to $2,244.56, being duplie.ate clain?s, " , 

,,:..' he number and amount of claIllls reeeIved the numher and :Ilmou t 11 ' " t n u owed, tho number of cigars of the varions classes hcld and 

: enbded for sale ,upon which :refund 0)" rebate wus allowed' and the 

ii~':h or n!ld amount of claims rejected in full, bv distrids a,;d Stat<,s \:s., OWn III Table 29, on pages 110 and 111.· , , ·,

';,b, ,, " ., ACCOUNTS AND COLLECTIONS UNIT 

l ''', \Iring the pust fiscal year the titles of the threc divisions of the 

~~~ths and.<-~o!loctiousUnit were ehunged w:tb a view t....) dcscribe. . 1. (l actiVItIes of each. 
37 

36 llEPOliT OF COMMJSSIO!\EIl OF INTERNAL REVENUE 

COl.LECTH)N AccanNTING DIVISION 

The collection fl,ccounting division is charged with the following 

duties: 

The construction of aecountiug systems for use in collectors' 

offices, the prepll.ration of the procedure fbr the audit of iucome-tsx 

returns in collectors' offices, supervision ovor t.hE." force of supervisors of II,CCQunts and collections fiud intcnllli revcuue llgents (salos 

Ilod miscellaneous taxes), the answering of inquiril."s in regal'd to 

mattors of procedure and Recounting, the audit-ing of colJeetQrs' 

revenue and speeill.l deposit accounts, the prepllTatiou of statistics 

in regard to internall'evenue oolleetions, the pl'epuration of ordl."J'S for 

il)tcrnal revenuo stumps and the redemption of uuused stawps, find 

the recording of refunds of t,iL'Wl erroneously and illogall.'T collected; 

also the direction of Held investigations made bv collectors' field 

forccs and special squads of intflrnal revenue af~nts Iludor super­ I visors of acr-ounts and collections, the planning 0 delinquent drivos, 

and tho organi;:ation of colloctors' ficld forces.. ' 

During the year the supervisors. of lleeounts imd collections suhmitted lEI reports eovering the examinatiOIis oC t,he'acl:ountfl of-collect-ors of internal revenue, The accounts of evory eollector's offiee 

were examined at loust 9nee with the cxception of the office ut 

Hono(ulu, Hawaii. In addition to the eXfllruuations mude by the 

supervisors.oC aecounts and collection;;, these officers mude one 

t.l'll.nsfer of a collector's office under confirmlltion bond und superintended the transfer of three offices to now coHectors. Them was also 

onc office tl"llll;;ferred undel' renewulbond. 

On July 1, 1926, there wcro on hand, in the. v.arious collectors' 

officos 13,375 rlaims for uhatemont, el'L'dit, and refun'd. Therc wcre . filed during I,he fiSCll] year 228,4,34 claims, making a tot-nl to be 

accounted'for of 241,809. Thc collectors transmitted to the hurclI,u 

or otherwise disposed of 238,uG5 elaims, lea"iug on hand at the close of 

tho fiscal year 3,144. ,_' . 

Thcre were filod in tho various r-ollectOl"S'offie.es dming the fisclll 

yellT a total of 5,249,543 tax retmlls, of whICh 4,805,071 represented' 

income-tax returns of varions elflsses. DurLug the fiseal yellr HJ26 

n total of 7,015,008 tax re,turns of flll kinds WiLS filcd in r-olleetors' 

offices. Of this numher, 5,185,503 ,represcnted wcome-tiL'l: returns 

of all classes. The e-nactmrlllt of the revf,nue Ilet of 1926 Inaterially 

l'educed the numbe-]" of tfl:XPflyers J'equircd to filo miscellaneous tax 

returns. _ , 

The Accounts and Collections Unit- nnd the. Income Tllx Unit, 

working in coope-rfl,tion, prepared iI).structions with reference to the 

preliminary examination of incoine-ta:x returns in .collectors' offices. 

All individual ref,ucns filed on Form 1040 and ull corporation reto/ml 

filed during tho 1927 filing period were examined in,collectors' ofJiccs 

for Illathematif'.al errors. Tho roturns were then ,reviewed by r~n:uuc

agents, and iL laJ'ge numhor"of cascs were definitely closcd wltlnn II 

rcw wf'.eks aft,e!' the returns wero fded. As a, result, oC this procedure, 

tupaycrs wel'e notified promptly of correetions in thcir returns and (I suu~t!lntial amount of rc....cnue ,,,as produced. ' 

The e:xaminin!! and audit, work in conncct,ion with eollcctors' 

nwenue ac('ounts aud colleet.ors' spceial deposit. uccounts has bee-Il 

I.cpt current und tlll accounts referred t.o the Comptroller General 

within the required time. 

REPORT OF COMMISSIONEH OF lNTERNAL REYENUE 

A total of 7,6) 5,505 ,838 I:evenne stamps, vRlued at $4:~9, 166,,373.74, 

was issued to collcctors of mternal revenue. 

StampS 'were retumed hy eolleet,ors und h:y the Postmaster GeneriLI 

and eredited in thoir acconnts to the viLlue of S25,1F:4,5G9.G3. These 

stmnps were of va,rious kinds nnd donolllillntioll~ inelUllmg ]llll'tly 

used books iLnd stamps for whie~ there was no Ili>e. ~h('.re wer~ ~ve applicut-ioos nllowed f?r restmnpl11g" packllges from whleh the orlgm,d 

~taIIlPS hHd been mutJiated 01' dest,l'Oyed. " All stllmps are engra....ed iLud printed at the Burellu of Engr,~Ting

and Printing, with the e?Cc~ption of tobaceo. stamps imprinted on 

tiufoil wrfl.ppers, The prmtlllg of the latter IS dOlle nnder .e(;)Jltrll~t

und 'without C03t to the Government, the contraetor receJvmg IllS 

remunemtion from the purchiLscrs of the stlUJips lind reim hursillg the 

Go,."el'llment for the sp.lllry of the stnmp .agent who is fli>signed to the 

manufacturing plllnt of the contmetor. All stumps, with thc cxeep~

tion of toblleco stiLrnps imprinted on' tinfoil wmppers, iLre shipped 

by the Borcuu of ~ngl'iLvul~'IlT~d.1>;rinting on shipping orders prepiLred 

by the stllmp sect-Ion of t.hlS dfnslOIl, '
 ~The country~wide drive initiated dUrrllg the fiseo.l year 1926 wit,h
 

a vicw to collecting back tuxes and ('I~,aring the old lI,ssossment list 

was conliuue([ throughout the pa"t fi:'ieo.l yeiLr, with grlltifyUIg result,;, 

Tho bll.el~ tllX ('ollectious fur exceeded the ofH(',iiLl cstimates, iLnd the 

number of outst,anding items on the old iLsst'ssment lists was mll,t,erially 

redueed.' . The field work WllS roorgauized, Dilring thc yeaJ' 1 colled-or's 

office, 11 division offices, und 1 stiLrnp oRiee were discontinned, resllltUig UI an iLnnllo.l sa,-ulg pf $60,278 in personnel eost. At tho elose of 

the fiseal yetlf there wcre 64 eolleetol's' offices, 32 division offices, 

and 47 stamp office,;, 18 of which were operiLted in conjunetioll with 

division offices. . The averugc revenue proullction of a zone deputy is o.pproximo.tC'ly 

140,000 a yene. llsuIg this figure iLS iL hllsis, it is expected thiLt 81' a 

result of the dis('ontillu~nceof the II di\'ision offices and lIssignment 

?f the diYi3ion chiefs to productive work there will bc a subst,",ntial 

mCf(lase in j,he Ilmount' of revenue produced, without, udditional 

cost to the Govemment.' .' ,-' 

Special at.tcntion was givell by collectors' field forces to the serving­

?f Wltrrants for distraint, the verification of iuformation returns, tho 

lllvestigation of retUrllS filed indiea,ting tl,dditionul tnx dllc, and the 

cOIl;duct of delinquent drives, A totnl of 85,097 wurrants for distraLUt was s~rvcd, which resulted in the collection of $54,047 ,88:~,

l;;ompllred WIth 127,571 WiLl'fants served a.nd $50249181 collected 

for the fiscal yell,r 1926. An iLveragf, of 1,836 deputy ~nedors made 

a tO~>l1 of 367,658 rovenue-producing investigiLt,ions, including the 

servw~. of ,:"alTllllts for distriLint, compared with 492367 revenoe-­ ~~odu~lIlg mvcstigations, including the serviug of 'warl'll.Il"-'I for 

lstt·a1mt, made by nn average of 2,109 dcputy collectors for the fiscal 

·b \"eard 9')' _Ii. 'Th·e tota1 iLmolmt collected lind roported for assessment 

tt;e ~ut}' collec~rs during the fiSCllI year was $78,6J6,879, whereas 

iL tiLl COllectIOns and assessments for the prcnons fisclll yeiLr 

n~:d~gated $78,500,438. The lI,vomge' nnrnher of invcstig:ltions 

r p per deputy and the avcriLge amount of tllX collected and r:- orte? for nssessment foJ' the fisctll yeDT was 200 tlild $42,820, 

"pectlvely, while the avcrll,ge nnmber of investigations made pOl' 
38 39 It.l::l'ORT OF CO.M"nSSlOl''tm OJ<' I!\TERNAL REYENUE 

deput.y and the U...·f'Tllge amoullt of tax collected llnd reporteri lor 

ussCSfment for t,he th,r!;] year 11J26 wus 233 Ilnd i:3i,222, reqlCctively. 

The special IOf{~e of inlplTIlll-revenuc agent.s working under t!IC 

direct,ioIl of the Acr:ollilt,g and Colll'diom: Unit ('oIJeetE'd !lIld reported 

for assessment 84J 791,G09, an UVel'llge of $1]6,8611 per flgent. 

The total collect-en And reported Jor IlS5CS@IlPnt liS 11 result of the 

IlctivitiE'.s of bot.h the force of field doputy eoJJedon; working nnder 

the collectors uIld the spccil11 squllds working under supervisors of 

accounts and collections amount,ed to lf83,40S,488, compared with 

$89,204,603 for the lisen] year 1926. 

COLLIWTORS' PETISO:l\NEL, EQU[l'MEl'iT, AriD /:;PACE DInSlOK 

The division of eollector.'!' personnel, equipmcnt, and 5pace is 

chnrged with the considerution and granting of aUowance,: to colleetion districts covering the employment of persolLuel and miseellllleous 

operett,iug expellses, and the keeping of itdequnte records thereof.

•	 Collectors' requisitions for nona1(penditble supplies, medumieal equipment, Hnd office fumiture itre pitsi3ed upon 11.... thif; division. The 

procurement of spaC'.e for eolle,ctors' offices and brunch offices is 1l1.'l0 

handlod by this diyision. 

At ~,he.elose of the fiscnl year 1926 there was in the internal revenue 

collection sCITice, a t,otlll Iluthorizcd .force, indnding colleetors, of 

6,015 omployces, at un annual salary rate of $11,391,760. At. the 

close of thc fif;caI yeur 1927 thero WUS Il total antborized force, inchIding collectors, of 5,204 employees, at III annual salary mto of 

$10,3,51,200. During the yellr there WIlS u net reduetion of 721 in 

thc tot,al numher of positions and $1,040,560 in the annual salury 

mtc, or, in other words, tlw reduction amonnted to approximatel~y

11.9 pel' ccnt of the total authorized force and 0.1 per ~ent of thl' 

wtlll'annual rate. This reduction in personnel has been hrought 

ubonr, hy more efficient coordination of the work in the various 

collcction districts and hus assisted materially in bringing the total 

authorized forcc within the reduced nllotment granted for the paymcnt of salllries of penmment employees for tbis fiscRI year. The 

roductions huye been made, in most instances, hy not, filling vacll.ncies 

OCCUlTing in, the regular force. No detrimentnl effects hav~ heen 

shown upon the service as a result of l,he rednction. A total of 

$88,520.17 wus expended for the employment of tempomry help in 

collectors' offices, compared with S47,688.34 expended for this purpose 

during the preceding fiscal year. The increase of $40,8~H.8~1 in 

pxpenditures for t.emporary employees wns due in litrge measure to tl 

chlllge in pl"Oced\lreJequiriug I,he preliminnry examination of income 

tllX rcturns in eolledors' offiees, and also to a special drive eondncted 

in the district of Florida to eoUect delinquent taxes on real est-vte 

t,ransfers. 

On FebruRry 1, 1827, the fonrt.h internal revenue collection district 

of Michigiln, wit.h hCildquflrt.ers ut Grand Rapids, was consolIdated 

with the first MiehigllD eollection dist.rict, with headflnarters· at 

Detroit. Mnch overhead cxpcnse has been saved hy this action. 

From reports received, there hilS heen no complaint on the part of 

taxpuyers resiriing in the former fourth district of t,he seryice rendered 

under the new IIrl'flllgcm(lrlt. 

,
 

REPORT OF COMMISSIONER OF INTERNAI, REVENUE 

"

II.

In fldministering the per60nnel of the several collection districts 

th(' provisions ·of the classification act of 1923 have been closely 

adilt,red to. New appointmont.s haye been made at thc minjmm~ <:alal'Y ritte of the grade, llnd this hns had 11 t,endency to lower the 

'~\.erit<te Slll!lr,'" of t.he varions grlldes thronghout the service. 

Alj"upplications for positions in the field collection seI'\'ice hllve 

been c!lrefully scrutinized with a view to maintaining the usunl high 

stilndllrd of requiremell t. for employment. During ~he fiscal yeur1927, $273,782.97 WIIS expended for the 

rcnt,ul of qnarters of collpl't.QI'S' officps and branch offices, compared 

with $2\l5,34-5.82 for ~he preepding fisea] year. Tho decrcase of' 

$21 502.85 WIlS" hrought flhout b~y the removal of eprtain offices from cOll~Ulercial to Federal sp/lee, the diseon!,inuancc of several division 

ollice;; housed in cOillmereil\l spare, and, in c~r!.f1in instances, in the 

proC\Il'CIllllllt of space at /'l lowe-r rpn t.nl rate t~l the Governmcnt. 

No additionnl office flpplianees werp purchascd ror coliectOl'S' 

Offiel\S during the yrar, bllt tho usual number of replacements' of 

unserviceable equipment were made, 

DISBUltSEMEN'I' ACCOUNT[NG DIY[SION 

The diRbUl'Sement nceounting division is charged with the dnties 

of koeping the an:ounts in r:Dnfteetion ~'ith expenditures from nppro· 

printions made /lVailtlhle h.y the Congress for thc nsc of the Internal 

Rcvenue Sel'Yice. The division !llso is ehal"ged with thc supervision 

of tIlt' administmtive examination rlIquired hy law or the dishursing 

aceoun!,s of collectors nllll re\'enuo agents, IlS well as the administ.rati \'e audit of miscellllneous vouchers for transporta tion, equiplllen t, 

tf1lephone servicc, rentals, oLc., paid from internal revenne funds by 

t,he disbursing clerk nf the Trellsnry Depurtment, nnd dirpct. settlements hy t.he General AcconnLing Offil:e. Prior to Aprill; 1:127, l,hB 

disbursing accounts of prohibition administrlltors were also fldministratively examined in this division. 

The disbursement uccounting di\-ision administratively eXlllllinpd 

illlri recorded 1,4-43 mon thly IJ,ceountf; of eolleetors of interu al reyenul', 

revenue ageuts in charge, -and Federal prohibition administrators, 

together with 104,206 snpporting vouchers, in addition to which 

8,tl29 e:\--pense vouchers of 'employees nnd 10,782 vouchers covering 

pl1.~sengcr transpor'tation and freigbt, miscellancous expenses, speciuJ 

"lllployeel;, informers, etc., werc audit·cd and passcd to thl~ dishursing 

cl".rk of t.he Treasury Department and Geneml Accounting Offier' for 

payment. The monthly pay rolls of the bureau wcre examined and 

audited. . . 

f A total of 637 applieutions of field emplovees, lenviJJ"" the service, o~.refunds of amonnts deducted Jrom thf'ir 'salaries on :ecount of the 

~~ lremr;nt fund was approved and for,,;,a,rded to the 90mmissioner 

Penslons fol' settlement. Oata for fixmg the nnDUlty pay of 30 

~hrsons l-l'tirpd from the sillTiee, ns well as a report of the totals of 

f e;mtnnt.:; deduct.l'd from t.he saluril's un account of the retircment 

ar;:l ,0 48 pP-I~ons !,rnnsfprrinl; out. of !,he sNvice, were furnished the 

t.oftlIltment division of the bnrl'uu for Ildministrnt,ivc udion. A 

fo a. o~.l0 applications for sl'rvice creriit was prepared or verified for 

rv. ar lllg to the Commissiolll'l" of Pensions. 
II 

40 REPORT OF COr.I1\TlSSIO!'\ER OF INTERl'>AL REVE;XUE
 

. . J h
 \\'ith the ren.lOvfll of the prohihition enforcement 8.c~ount,s from t e 

BnrclHu of IntcrrLul Revenue t.o the Bureau ofPl'ohibition, April 1, 

1927, there has been Il. reduction in volume of work 'and-in the per· 

H(lnnel in the dishlll'5.ement accounting division. 

The mechanical' B)'stem of account.ing for the appropriation 

flCCOUll t" eon ~,in ues t.o prOTe its dfcctivCIl(,SS by showing daily balances 

existing ill the vmiolls uppropl'io.tion a.ccounts I1nd the several allotment.s mude therefrom. 

• QFl"ICE •OF THE GENERAL COUNSEL
 

i,
 

The activities of the' -general counsel's office -embrace the whole 

1jdrl .eif Federal taxu,jjon ill conncctjOJ~ wilh CIl!:\e.5 in sui.t (criminal 

unrl civil); i[\~(linc llnd profits tax cases- l'lpeeially rc[erred by the 

eOlllmissione-r on appenl 01' otherwise; cases of a similor charfl.cter 

reecived directly froIll the Incomo Tux Unit,; estate. capital sto\~k,

ani! sales tax que.stions; documentary, public utili tics, insumncc, 

o~eupational, beverflgc, llL"XUJ'Y, tobacco, oleomllTgllrine, and "p<'cial 

ttL'l:I'5; lLO'Ollllts, supplic~s, and equipmBllt, and the eonsiderl'lt,i'm, 

prepllJ'l\tioll, und rI'edsion, of Treasury deeisions llnd reg-ulatiolls, 

mimeographs, and ot,her formal compilfl-,tions. The office is divided 

into six,:divi&inll,'i, viz,' appel1Js, interpreta,tive I, interpretative II, 

pellal, civil, Ilnd lldtllinistrntin~.

. , Al'l'EALS DIVI,;;ION 

'-Th~ wode of the appc~ls div.i~ion dt)ring the fisc~l year onded Jnne 

30, 1927, cnllsi~tf)\l iu defending: prolJosed fl,ssessIllcnts of deficiencies 

from which to.xpaycl's had appcalcd to the Hoard of Tux Appeals 

and, in cooperation with the Department of Just-iee, ho.ndliu"" appel'lls 

if) the circuit eouns of nppcals or the Court of Appeuls of til; District 

of Columhifl, from deeislOl~sof th~ 'bol1ro, 'Special attent·ion was 

F!'ivl:n to scUlement-s of r:lSCS without trials, fl,nd in this regard the 

diviSIon WU6 a,,<;sist,ed mu,l-crill.l1y by, the 60-dQ)' conferencc section of 

the Ineome- Tflx.Unit.. The nlllll.ber of cases closed dnring the ycar 

upon stipullltiolls witholiL triuls totaled 2,6~2.

For the period heginning wit.h tne formal organization of the Board 

of Tax -Appea}s, July to, H124, to June :30, 1025" ll,ppeals docketed " 

with th<; hOflrd totllll;d 5,220; for the succeeding year euded June 30, 

102G, the eorresponding figme is '12,867; for t,he period .July 1, 1926, 

to ,JllIle JO, 1927, aJl]Jeals docketed totuled 1I,338,:1making ti. total 

of 29,425 l1.ppculs tnken to thfl bOllrd from proposed. o.sscssments for 

t,he period from r,he date oLils oq~[\nization, July Hi, 1924, t.o tho 

closo of June 30,1927. Of this number, 18,481 were pe-nding on the 

lllt,tel' dl1.te,' _ '. '1 

Thirt.y-One ~field trips WHC 111ade by didsions of the bomd dl~ring

th.e :ye-ar. Heuring!? were held lit Portland, Me.; St, Paul, MUlll.; 

Den".. ",r Colo.; Des 1\Joines, Iowa; Atll1.nta, Ga.; New Orlellns, La.; 

New York, N. Y.; Fort WOrlh, Gllh'estou, find Au&tin, Tex.; qkla: 

hOIllU City u,nd TuLsa, Ok1:l.; COJllJllUUS uud Cleveland, Ohio; Mlllrni 

und JacksollviJIe-, Flu,:; Kausas Cit,y .~nd St. Loui5, Mo.; Boston, 

:Mus:s.; :MClllphi", Tenn,; Portland, Oreg.; Suu Fru.nciseo and Los 

AIl!1;eles, Calif.; Detroit, M iet!.; Indianapolis, Ind.; Seuttl", and 51)0­

kane, ~Yastl.; und Salt Lak", City, Utl\h, From ono to five att.orneyOl 

\\ REPQll.T OF COMMISSIONER 'OF INTERNAL REVENUE .41 

\\1 d· . . . d h di . . f h b d .from th~. appe~ s lVl~lO~ aerompll.me .co.e '. vlsLQn iJ t e , '00.1' 

.to represent the commlSSlOller at the field ,hearmgs.' The field hearing>; were earriod on without in,t,err,-:p~i?n to the reglflurly scheduled 

hcarin<ts before the board and Its dlvlSlons,at.Wasluugton. ", " The"'perso~nel of the division on Jurie 3(1, 1927, consisted llf 45 

Is,wyers, 40, assistants, and a clm;ep,.l and I stenO~fll.phic· for,~e of .73 

Illembers, Forty·two 01 the uttomeys'were, aSSIgned ,ttf t~·la.l work 

before the bOll,rd on June 30, 1927., with an ayeruge 8.::l8ignrnent for 

each ul,t{)rney of about 440 cases. A plan was adopted toward_the 

end of the year whereby assistants were assigned to tbfl attorneys 

with a dew of, enabling, the, aM{)rIleys tp give more -time to tbe 

prcpal'8-ti0!1 of cas.e8.for trial ~nd ,to ~he settlem('nt..,of. sueh' of them 

without trIal as mIght he posslhle. "'" ' .. " ­

A sp~cial f1,dvisory committee was, established in,tp.e commjssioi:\er~s

offic~ effective Jnly 1, 1927, t,o eonsider settl~ments,oLcases.f1ppellled 

to th~, board. It is an,weipa-ted that the work'of the BOrilmi:t~ee will 

be ef!eetiv,e in: bringing abunt a' greater numher ,of. settlements of 

cases without trials within tbe n~t year. ,. "I j .•'" ", ' , 

Thc following comparative statistics show :the"voh\iue' of work 

hfindlcd and its ,status before, the board during· p.udr,f1,t.:the clos.e of 

the three fisea! periods ended June :30, ,19~-?".Jllnl'. 30, ~92G, !lnd:June 

30,1927. ,..' ',' ',''': . I,. "•.,1',:, ',,,"Jl"':"-~':O t ' .. , • • 'N " , 

:'. f" •

",j 

AI·

Ig25 (fW~6' 1"L'l~'l1'

ppenlsfile'l ..•... ••••• ••••.•• __ ' .' ._•.•• __ ~,m··I·'I2:~- . I· 'll,m . -------~

C""""dlSp""ooolb~\h"bo"rdl'Plonn"ldeclsion"..._. -----••..•-- .1-- M~I-ml "'" e"""" disl'_ ~rwilbo'~1 ",,,dOlftog rormol <tactsion.__ ', ••. _._' ~II 3,022 4, 176 

To~~lnumh"IOr" ...... ,J...DO...<lorduringMeh}·;"..,. ..••. _ .I 1,725 '~9fI) 5,250 

'Iou! numberstill pend;o~ M el()Sll~leach yeue (Including case, ,",,~~~"OdJ.I 3,4114 lZ- 3~'2 1O,4S1 p"mconsawaiUngansw.r •••.• __ .__ _...• • :. __ •. • - 245 I" J.;-.!() 2,357 

~~l;tlOJl< not served on ooUlUlissloner..:::::: ,._._.::,: '.=-:.:..::_ ,4G'J U~ ,,51~

The alllonnt of the pl'opo»Bd deficioncies involved 

pending hefore the hoard at the elose of June 

1541,706,059,98. I 

, rNTERl'RETATlYE DIVISION'I' ,I I f ", 

. 'I.'he following table shows the volume of work dOlle b.y this 

dlY1Sion during the year, For purposes of eOJnpa.rison the reeord for 

the preceding yelir is also inclnded. . " ,i"r .! ",'. 

= ~~~~~~~~~~'c=~~=~~~.~~~~~"... -1"'11 I lack~c"d CIlllC:S 1~2G • I 1\127 I,. 

iE}:~!#t~;~~~~~:::: ::~~~~~:~~~~~~:::~~~~;::-::~~~':~~~~~:~~~:----::-::~~~'~' -,f:i "~:i~
 ____________ ...L__ 

• •

n1n addition, t,here was muchmiscullallf'.on>l uuu >:ipecial work accorn-' b:shod. It will ~e noteu thfl,t the ~llmLer o!' ellses r~r~iYeJ o.nd 

andled ,wus practteall:y dou ule that of -the PI'()VlOUS yOlU". .; 
42 REPORT OF COJ,UfISSIOXER OF IN'l'ETlNAL REYENUE !

Th' d' , , 'ders quostlOns ' reI'atmg to th' II d IS l\'JSlDn conSJ e lllCQme all excessprofits tux provisions of the several revenue act,s, ~s well as those 

questions of procedurc (part.ieularly in connection' with liens lind 

distraints) which arise in couneetion with the adulfni;:t.rat,ioll of the 

intorlla!.rovenue lnws, 1t also pusses finally npon aU matter proposed 

for publication in the IntCJnnl }{eveuuc Bulletin. ' 

In practice, specific questions fire submitted for opinion by other 

branches of thc Burenu of Internal Revenue and by outside corre. 

spondents. These are f1llswered in the form of memorunda or letters, 

as mllY bo necessary. Often letters, proposed mimoogruphs, or lUOmo_ 

raudu prepared elsewhero,in the buroau ure submitted for roviow flnd 

commellt, and these are tJ'euted '8S the facts may warrant.' 

'The assignment. of members of the di vision to several. of the sections of the Income Tax Unit ront.inues. This praeticQ has proved 

to be of great benefit in the audit work of tJlOS0 sections of t.he Income 

TfiX Unit. t,o ...·hich membors hfl\'e been ILssignecl, flS there is fit hand 

a representativo of the general counsel's officc prompt-l.y to a(h'ise in 

matters cO\·ered by positire procedent,. Vi'JJ(Jrc thore is douht as to 

the law in a particular case, or where a new proposition ef law is 

acl\·anced, the question is submitted to this oHice for formal decision: 

Ie is impossible to give in clet,ail a summary of the many classes of_ 

qUOstions eousidered during the pust year. Among the most, 'imJlor- " 

tant han! llcen with rcferenct:! to alllortizlltioll, buses [or dctcl.minillg " 

gains aud losses in particular eliSa,>, depletion und depreciation, dis..! 

tinction between associations and trnsts lind Ilssociations IUld part. 

nerships, credits and refunds and interest thereon, instllllmcnt and 

deferred·pfiyment sales, st,atus of requisitiOll chartcrs under act of ' 

,June 15, l!)}7, and Executivo order of July 11, HJl7, im·est,ed cllpitul. 

a.nd capitAl nl'lt gains, compensution to Stale olficen; or employecs" 

deductibility of various forlll>! of State ullll local taxes, donRtions,. 

developmont, of prul'ticc under section 280 of the revenne urt of 1926 .. find limitat,ions thereunder as to assessment of trnnsferces, execution 

of waivurs by fidueiilries, plaeing and relellsing of liens for intumal._
 

revenue taxes, waivers for assessment lllld collection, right of dower',
 

flS excmpt from Governmont's elaim for t-ux llgllinst deceased spousa,·'
 

liability to distruint of telluncies by the entireties, and limitntions, '
 

pnti(;ullirly with reference to assessmcnt tllId eollection in th<l light.,:
 

o[ the docision of t.he Supremo Court of the Unit.ed States in the caso.'
 

of Ncw York & Albany Lighterage Co. et nl. v. Bowers (27:j U. S. 346).
 

INTEllPIlETATIYE DIVISIOX II 

l> The work of this dirisjOll embrares: (1) Interpretation of the. 

pro"isions of luw relating to the following tllxes-udmis.;;iolls and' 

dues, beverage, capital stoek, gift, IlStflte, exeiE\e, in~llrflncc, legncy: 

occupatiollal, oleomargarine, special, st.amp, telegraph and telephone, tobacco, tmns'portation; (2) preparing and reviewing roguln-" 

tiOlI", Trcasury dE'\cislOns, info-':lllal memornlldll, and letters reillting? 

to silch tnxes; (3) re\·jewillg and approving dllims for refund of nil;' 

taxe.;;, including income and excess profit-:> tllxes, inYoh-'"ing a net,._, 

refund or $50,000 or more, lind all eases in\"olyillg H proposed allowaucCl, 

including interest, [or any yefU' or )"t'ars aggregating '75,000, where 

there is (l net r~fund in Illl'y ll.mollllt; (4) proparing statements of,. 

ract, to be 8ubllntt.ed to tho Jomt ConllllitteCl OIl Intenlal Revenue. 

\
 

\ .REPOR~ 01" COMMISSIONER OF TNTF.BNAL REVENUE 43 

Taxatioll RS required by the first deficiency act, fiseul yefU' 1927, 

"yproved Fcbruury 28,1927, wllcrc u cluim has been allowed in Hcess 

o $75,000; (5) Il.Ssisting in the draft.ing of contemplated revpmlC 

le17i:;lation rclllting to the f1bove tnxe8; (6) supervising the disllosi­ ti~n of real ('..'>t,nt,n acquired by th~\ Government undel' the provisions 

of internal J·e\·OlHlC law::>, and, With thl'l appro\'al of the Secretary, 

,authorizing the sale at public 'Vcndue of the iuterest of the" United 

Stute" in slleh rClilty; (7) disposing' of defieienc~y protests in income und 

cstate tax cases pending June 30, 1926. .In :Mareh, 19~7, the wo~k of ,pre~lIring statements of faet to be sulllmtted to the Jomt Committee 

on Internal Re\"ellllt:! Taxation, rlll"Juired by the first deficiency act, 

fiSCRI year l\!27, :,,'as.g~\:en to t~is (li\'Lsion. . , - The cases III thiS diVISIon durmg the 'year IIlay bll gl'onped mto five 

classes-illterJll'ctativc cuses, m;tate tax deficiency protests, miseellaJleouO' cluims, income tax claims, and iucome tax dcficicncv prot.est.;;. 

,A ,mm;lHl.:ry of thc work is lI.S follows: 

lX'J'ERPII}:TATIVE CASES I!'\COME TAX CLAIUli

'. On hand July I, HI26 • 43 On haud June 30, 1026. __ • 148 

;:Reccived during ~·cllr----.------ 344 Hccei\'cd during ~·cnr.. 725 

387 873 ,:Disp08ed of during yeRL. . 34U Dispolied of during )'CIlr 613 

On hand JUlie 30, IU2L____ 38 On hand June 30, 192L 2&0 

l,f" .. ES't".\TE TAX UI'i'ICIEXCY P!>l)T}';STa 

. I!'\COYE TAX UEi'ICIEXCY pnOTESTll. ­

On hand July 1, ][126 __ . 34 

On hllnd JUIH! 30,1926•• 60 ..,Recci\'cdcluringycar ._. 1 lkccin:d during )'car , ___ 1 

35 .~ isposcd of uuring yenL . G1 Disll08ed of during ycnr 60 

On llll.lld June 30, IU2L __ • ° 

On baud June ;.10, 192L.__ 1 

MlIlCELLA!'\EOU6 TAX CLAIUIl 

10 

5:H 

,,,; !HI
 

liSp08el! of during ycnr •••• _ 5:16
 

On hand .Tullc 30,1927 5 

;During the :ycar the division conducted 134 heurings, and from 

1.lar~ 1 to the end of the fiscal year prepared statements of fact. to ~c ubnlltted to lhe Joint Committee on Internal Revenue TaxatIOn III 

{88 C8S~.S, The fonowing regulations wcrt:! considered and revist:!d; 

::.,.cgulntlOns 59 and RC17ulations 43 Part II. Tb()J·e were 24 renl 

,~tll:te Cases pending 0;: July I, 1026. Dndllg the year 7 ",ere 

I'ehelved and 17 disposed of, leuving J4 casesJ)endillg July 1, 1927. 

I ')ere were 13 quit-daUn decds exocut.ed and eliYorcd. On July 1, ~;,:;~, 17 Cllses were pending wheroin salcs of reul esta te had been Illude .. }.,{oUectors to private purchascrs at sules unde'· distraint froceb, lJlgs. 'rhirtcen similnr casos were receiYcd,. making a total 0 ~O. .{~ numher of such cascs closed was 8, leavmg 22 cases pendlllg ,Y.. l,1927.
 

;954°_27__'
 
:44 /1

REPORT .OF COMMISSIONER. OF INTERNAL JVENUE. ., Claims for abat.emeflt ~nd refund " , 

On hand Re,.,ived Kind of (ax in\'oJY~11 1118POsOO. I Db hOnd 'uly 1, during of durj,,& Jun.3(l , J9~a y.", . J"." lll27 :.

, " .­ " 

CoiJlt!llo.'';'''-' , 

",

, "• ' 

.. 

"0 • ":4 

,~ _.0"

• :l3U 

'"" 

, , '", • •

•, " I 1.2:;G 

'" I I,HO '" '" 

',! I, I 

Claims r.e~tiv~dfor lIear !I>llj 1, l,9f6', lQ July 1, /927 

'1 I 

PENAl, DIVISION .(1 

The fLe~iviti[~s of the p!lll,lll divisi<in during-t.he fiscal year 1927 conhsted of '(I) ·prepll.ratiOli of opiniolls ndvising the eommissioner and 

the heods of the vtLrious unit,s of t,he burellll os to li/lhility for fmud, 

negligence, or delinquency penll.lti~s in cases where prOLests hllve.bec~ filed by ta.ll.1>8yel'S aga.inst proposed assessment, of penalties by onc 

of t.hc aceountmfJ' units, or'where an opinion as to Ilssertion of penalti&s hos heen req~lested hy any oftieer or uIlit of the bureau; (2) prllp".. flriltion [or reference to United St,ates attofl~eys,for the purpose 0(',· 

pro"eeution of erirnina.I cuses arising nnder "the internal revell1J€ IIlWS 

or a,pplicable.provjsion;; of ,the criminal· Jaws of the Unitl::d Stllt~'s; (3) uS'ilstiog- in sU{lh criminal prpsec.titions by furnishing €\·jJell!'.' 10.1', 

grlind', jury "and '('oni,t .proeeedings, preparing indictments and brie(~,

aJ?.d.p;artfcipati,\g'in llrguments, trials, and appeols at the request.~f: the Department of"lustice or the United Stutes Ilttorneys; (4) prcp­

.araJians· of Opilli'uns, je:t!.eJ'S of instructions, allq answerS to inquiric~

Nom local find field ofliccn:; of t.he burollu reg~r'ding eonduct ?f tax e~a.m~lations, spe~ifl] im"pstjgj}.tions, and general matters relatmg. to 

VlOla,tIO:qS QY taxp~yers of .Federal penal statutes; (5) reeommendl~g acceptance or r~jeetion by 'tll('- commissioner of offers in compromlse 

Illade by' taxpayel"S ehorged with civil penalties or violations of Fed~" eral pellllI stiltutes; lind (G) {'onsi<4'ration of c1nims for rewlI.l'd und~r section 3463 of the Revised Statute::>, 

HEPORT OF CO?>iMISSIONlm OF' INTERNAL REYE~UE 45 

\ 

WheIl taxpayers prot-est against the proposed ilssertionofpenalt-ies, 

I whatever nature, it is the pmctice of. the divisien to gra,nt the taxoayers and their qun.l~ed representatives hcari~gs, at.whi~h they are 

P titled to present eVJdence and' ilrguUlent,s, With bnefs ill l'iuppor.t

~hereoI. Written opinions o:re then. prepared, in whi~h are stated 

'the pert,inent facr,s, the law InYolved, and the concluslOns reached, 

, with the reasons therefor. These opinions, over the general connsel's 

signature, are sent ,t.o the Ilppropriut,e ~ureau officor. ,If no hearing 

is reque~ted or deSIred! l::/ls.es are conSIdered and ~ecld~d upon,' thc 

evidenee in°the respeGtn'e tilcs. ]n some Cllses, eYJdence'sllbulltted 

on hehalf of t:"xpayers mnst be referred to. f!eld ottkcrs of tb.e bOl'euu 

for investigatIOn flOd report heloro a deCISIOn cun be rendered, 

An additional attorney attached 1,0 t,he penal d.ivision wa" ILppointod 

and IIssigned to the brauch of the general counsel'" office in New 

York City, so tho,t for tho greater part of t,he year there have heen 

,two at,torneys in tbe New York office. Also, a chauge' in personuel 

,.~ wus made in the brl1Ilch office of t,he general (;olln:;cl in Chicago, all 

'·,~.'attorney from thc Washington ottice being sent to Chicago as tbe 

J general. counsel's representative in 1,hat city, A()a~tome'y fl;Opl t,he 

, Washiugton office als~ was ass.i~~d to rep~~scnt th~ gcnertl.l' .~~unsel

in the Rocky Mountam and PiLC10C COUi3t :::;tates, With heILdqnarters 

at. San Francisco. The at-tome,Y Ilsi3igned to thi~' post" has a very ~~arge territory to cover. The estllblishment (II ll. bran<;h offiee on the 

.Pacific coast has mot with the uppl'Ovul of field officerslocat~d in 

_fhat tl;lrritory, o.nd hUi3 proved of great adnl.ritage to the general 

'Jl(lunsel's office and the hureau as a whole. Prior to the dose of 

~~hP-. fiscal :ve:lT the timt attorryey assigned to the Sp.n ..FJ:ll.ueiseo office ,re~lgncd and was succeeded by an att.orney from the' \Yashington 

ttiee of tIle general counsel. ' 

:~'At,tomeys froItI the penal division frequently are sent to various 

[point,; throughout the United Stutes to render assist-ancc, requesLe'I! 

;by United States utt.orIloys in criminal C/lses, flDd under a,p.pointmenl, 

~~..lOpel'i~1 ll.ssjst!1nts to the Attomey Gcneral to conduct grand j1ll'y WOCl.1edlllgs, Jury triuls, aud other court proceedings in eollll,bor:ltioJl ~lth United Statos attol'l1eys. While it, is recognized that criruiual 

:offend(1,rs in tax cases should be punished Jor vioration of law,'sucess­

~ul prosecutions have the udded and more far-reaching' effeet of 

~Tprcssing.upon the taxpayer's commun.ity the result.s' of- infractions 

,0 the law III tax cases, and serve as a warning to othpr possible Illw­

,~eakers. The penal provisions of the luw are, of conrse,.,incidentiLl l. ~h{) generul purpose of raising revenue, but .the successful pmse­ ,:,ptl~l)n of numerous violators of t.he tax laws is belicved to hiLvo 

,tesu ted . d' tJ ' h I III Ifec y In t e vo untary payment of large amounts of 

axes IeO"a1ly due ' 

-it~~a~~h~ndled 'by the pcnal division 'a,r~' classified ~s (1:) interpr~~~~ 'CIa 'fi ,C2) law cllses. These are subdivided so that under each ~theSila~catlOn t.l~er~ are income-tax cas~s and miscellaneous tux CllSCi3, 

!invol ,tel'.COnSlstIng of the large vanety of case's' otber than those 

"At.~hg mC?lU~ t.axes. ­

ivisione begmnmg of the fiscal :rcar t,here were pending in the.penul 7 leases, 67 enses~ Duriu:; t,he :vear thew werB received 1,076 now 

seal' ?~llipured ~lth II total of 639 eascs reeeil'cd duj'ilig ~he previous ,f~, 8~3 ar. Durmg the YClir en(led ,hme 30, 1l:J27, thpre was a, totul , cases ullder con,;idel'iltiolJ, while 1,104 cases wcre disposed 
1 

/I/l

46 I1F.PORT OF C01.ll1I5SlONEn OF Th'TEIlNAT, RP.VENUE 

of, leaving 679 ea.ses pending June 30, 1927. Tbort~-as, therefore 

R net decrease in cases pending at the close of the ,year of 83 cases: 

Special effort was made finally to dispose 01 the ohler cases, llot only 

those which had been in the division longest, but likowi30 thnsl.l 

involving the earlier, tRX ye8l'S.. This effort has' been quite sur.ccssfu) 

nnd a considerable number of the oldor cases hll.vc now been closed. 

HoweHr, eertain cases of this character, such as those in litigation 

Olln Pot. finlllly he disposed of nntil tll€ litigation emJR, . _ ' 

A tabulation of the nlunbcr of cases l'l'cci\'ed, disposed of, sud 

pend.ing follows: • 

ll>TXltl'JtJ,;Tf,.TIVt; CABr.~

PcnrHng July I, 1926: 

, h"'Qffic-tlll< CILBCB. • 3tH 

Mi,,;ccllancous lax casC6 • , 22 

&ceived 376 during tibCll( ~'car cIH.lcel June 30, l\l27: JJlcorIlc-lll!{ Cll.6Cb __ --- - - _. • 0:14 

Mi&cellallcc>UB tllX 01l8<'-'I .. ' __ ';'~

707 

Total in~rpretative 011.608 PCll(jillg during tiscal ~'car c _ _ _ _ I, 083 

Closed during fiscal ycar cndcr1 JUlW 30, 1927: . IU1'orilc-talL Cll.6CS_. - -- - - - 6:Jl 

Mi.:;cellancoWl hu CI\SCB • • 0,5 

ClUes pending at close uf fiscal,ycar elllt~rl June 30, 1927: 600 

JneOl1le-tll.'I: casts_ - - --- - - • • ~~ 357 

Miscellancous tax cases ____ _ ;JO 

387 

LA", CA8f.8 

Pcnding July I, 1926: 

Income-tax CII.SC6 • " _ 

Misccllam::ou/i tax eSSc/i" _ 2~3

------------------- 148 

391 &ceived during fiscal ~'uar ended JUlle 30, 1927: 

IncolllC-taxeasC6 " : .2,j(l 

Misedlaneou/i /.ax eaSCB • __ • IHI 

369 

Total la".. 1'/1015<'-8 rcndil18 til/rillS fhwal ."e4r _ 760 

ClQflcd during fiscal ,YCllr ended .1UM :~O; HJ27: 

Income-tax Cll.6eB __ - • 301 

Miscellancous tax C8.l;C:s , ,_+ 167 

CosC5 pelldiilg ai, dosc of fiscal ~'car ended ,June 30, In7: '168 

Jncomc-laJ:c8&'Il ':. + llr.? 

Misoellaneous tax C8.!lCll : 100 

202 

it>;C/lP1TOLAT1(JX 

Totlil CBsel'! pending on July 1, 1921L 767 

Tot.1 ClUCS received during filiwl }'wr . , __ • 1, 076 

Tote.l WliC!S Pelldlnc: dnrillg fiscal V\'ar + 1,843 Total (,aIiCS,cl0ged during fiscal }'car 1,164 r -........ 
 

Total t'aIieli P!Jflding JulJ'l, 1927 ~_________________ G;9 

Following is B. statement of intcrnal.re"·enue criminal cases 

handled b:y tho district court~ of t]lC Ulli(ou Statol.i ul1rjng till: Jisco.l 

yeaI', liS fUl'IIished this offico hy the Dep>l-l't.JJlcut of Ju:otiee: 

, 

\ 

REPORT OF CO~[MISSIONER 01<' INTERN.... L RBVEXUE 47 

" 

~umlJcr of'caSD/i!hll,lding J\:I)'1, J!J2(j. r .. 1, :ilIQ

:,:uilIhcr of cases coml~cilccd du~il1g fi:i\:Il! }'I:~r elldcd J\\Ile 30, 1927_ __ 834 

).;-ull\bcr of e:l.liCS term~llatcrl dnnng snlIl~ perlod. . . 1,036 

NlllllIJCr of caBCIl pcnd.lllg ll.\ c1o$c of hU~lllC5" on June 30,1927___ 1, lS[l. 

The auovo figurcs includo the ]l1rge nwnber of f:Ri'iI1S rdflrred 

directly to United ~tatcs attorneys by collectors of internal rcvl)Uue 

thJ'ou~hout the Untied Stll,le;;" , ., CJnims for rewflrd for mformatlOll reilluve to vlOlatlOns of the 

intcnlfll-rcVOHI](~.laws .mhmitted unde.r the terms. ~f Circular 99, 

rl'd;;cd, promulgated I[J llccordlLncc WIth th(1 Pl'OnSIOllS of sectioll 

34G3, Re,ised StatuLos, were filed an? Jisposed of during the yoar 

el/lleli JUM 30, 1927, as follows: Pendlllg July 1, 1926, 13; preseuwd 

dming' yCll.\', 31; disposed of during yell!', 15; pending July 1,1927,29, 

Twonty informal claims for reward were disposed ur during the 

18.;;t liscal }'oil,r, either by closing tho CllSCS aft.er tho lllpsl' of six 

rnoll(,hS withont receipt of further informaLion from eorrespondents 

or In' letters advisillg infol'IllCI'S'> of the rensons why favomhle 

consi'deml.ion couhl not be given by this offiCI) to form·nl claims, it 

prcsCllted, Twcl ve clllims for reward ",01'0 allowed in li taLal sum of $10,948,26. 

The 29 duims pt;lldmg are Ilwaiting receipt of reports from the 

field oHi-cers or the bllrea\.! who rll'~ f:onducting investigations in the C/l...~es in question, or tho closing of the lllw casos with which such 

claiJl1~ 11m 'Lssn(;ia(,ed, 

CIVIL DIVISlON 

Thc civil divi;;ion, -in cooperation with the Department of .Justice 

liIld the Ullil.ed Stutes l1ttornoys' ollices, handll'l; all civil ir:ter:?wrenllllle ea$CS pendin.... in the 1?edcml courts, These cases melude 

the Ill'oseeut.ion of. sl~jk; by the United SLate.;; to recoyer unpaid 

taxes, and tIle defense of suits brought by taxpaycn; ag;liim;t colleetm-s of internal revenuc or tho Uni~ed StatcEl to rr~cover taxt:3 

alleged to huvo bOJen erroueollsly assessed and 'collected.. '''hilo the 

United States nttomeys arc charged with the responsihility for the cond\l~t of tllcs~ CIlSC3, the .1\,torncJ!:I of J.ho civil division A.'>somble 

tho lWldellce,' p'repilre and briof _tbe ea~es for trial Inith' as to ,the 

facts Hnd tho lllw~ and an l1ttorncy of the civil di,ision is usulllly prcs~nt to al;;Sist at the trilll. In most instanceS the trial of the 

easc, Itt the ~llggestion of tho United States aLtomey, is conducted 

by the at(bl'llcy of tho civil division. Where cases aro appell.led tho 

bt~Ot'nc}'B nf the civil division Ilssist in prcpllril.Ig th(J record llnd a 

ncr for tho appellilte court is forwarded to the Unilcd States 

litl<Jrnoy for printing nnd filing. CllSes in appcllalc courts lire be­ qUOllt~J, argued by the attorneys of tho civil division. 

ceYt!'JtltlOPs for certiorari Ilnd briofs in tax eases in which petitions for 

the l~r~n ~a.,'~ been grlinted b}' tho Supreme Court arc prepared in 

ClV'} ~lVlslon (or the assistance of tho Solicitor GencraL 

of~(J prllloip.al ccntcm of litjgl1tio~ with rof(Jronce'to the ntlm~er del 1~cs :E0llding lind the ItiliOunts 'lnvolved are Ncw York. Phila-­

P ua, oston, Chicago, Pitt:>burgb, llnd San Franci:>co. " 
48 REPORT OF COMMISSIO:SER OF 49 INT£RNAL REYENUE 

'I 

The following civil internll.l-revcnuc tRX cases wore deeidcd hy the 

Federal courts during the fiseRl yellf 1027; ,'J 

,J	 n"'i'lod I Drddod IPBrUr fer ­

t", 111.0 n~ni ...t ~o~~c~~~ O", Tela! ••n· Ihe 0",·· l~r <G>­ .ment <"I'tlIW!nt pay.r 

" :&~!~\~-+~~~·~:::::::::::::::::::::::::::::I 'M 

.6UJlI\'mB l'curL n.. I 

-

e._	 e~ c~

G..,.,. e~

.. e~ 1,!"ul­ pend· e~ ·':.8~" T' r". 1m pen~· Ill1: in ~Dd.	 ""D~' pend­ '"" pay- =" ", &ult lD~ lD UK In mg lD '-'Jt) , '-';", • <11...•• '~iwult thaSu. it:g lind IToW b~' thlo ment ­ m'-l· seale· "ji Unitlld iriel. premo ILllllOU1, , , ,. '	 """" e~, ment SUItes c~urL5 ClnlIrul "' "' .• I,? 

",",,-,--~,.

Ibrl .," ' ,: '''''-'' 1-"--',---,---,---,---,---,---,---,--­ ~~£: - Civil,...."" poDding July I, 1928 , ••• _•••••	 , , 3G9110 j!l8 Civil ,,,"-""" ll,)!ldl"~ July I, "I' ;j(I~ " "'I ,~ 1927•• •••••••••••••• _ 2'JO I, 00'i so , 48.2 n 00 J30 ~:!lll

" ,(: I?uring: thc risenl yctlr, .1 ,530 now civil cases were recci\·cd and 1,187 "c~,il caSM II"Cr:C c1oscd, 20,898 letters were written, 10,064 memoranda 

-P.I:epareo, 776.telegl"ums, 85 Trcasury doeisions, and 2GG briefs, Ci,·il 

.cqmpromiso CI\SOS ro~oivcd during tho fiscfllyeflr numbered 3Gl. Of 

sueh. cases, 474 '(including nUll! hcr ulrcady pending.in division before 

,.(i;;cal"yrw,r), wcre llisposcd :of, 264 heing rejected and 2.10 acr:cpted. ,':f.I;te totallllllOllllt of tuxliflbilit)' jllyolvod in tlwso compromises WflS 

!$,9,9!l:{>,31,4 .3] .' ltud .'52,0.87,34 5,29 l~ccept.ed in lieu thereof. 

'filA &ectiou of, tho ci",il division is designllted 3lS ·the hp.nkrllptcy, .recei,.e~hip, .lInd, compromi.;;c sect,iOIl. This section hllndles flll 

;CflSC.S ,in w,hicl\ olll.ims a;re filed by cQlleeton: in hankruptcy find recoiver­

,ship proceedings and claims against the estates of insokent rersan~.

Evidence in support of the Govemment's claim is assP.lllbled in thIS 

·seetion and fOT\ol.·ardod to the eolleclQr or the United "States attorncy 

Jar' use beforo t.ho referee or 'trustee and the court,s. Briefs arc also 

preparcd U'POfi law point.<; involved for the uso of the United Stutes 

at,torneys ~n ~ollrt proccedings, nud in import,ant cases an fltlQnwy 

jro~n ,tl;1o, 6oetioll is present iLt th5l trial. In addition to tho l~ho..-e,

this seCt.iqn haI)olos ull compromise cases involving interest ~nd ,p,elinq.uen.cy penaltics, exclusive of civil compromises and compromIses 

,o( sp'eciji~ pCI~aJtics and fraud cases. ­ • The \'..ork of thc soctiQn for tQ-e fiscal'year is summarized as fallows: 

REPORT OF CO),lMJSSJOKER OF lliTEHNAL' HEVENUE 

Ban!;rl/.plclI, rccei~er~hi'P, afld iri~olvent 'f'!" 

Cn~es pending J :I1y ].' 1920_ _. • _- - - ':--:i • - .,_ =__-~,--.':!..,-:- _-].2, j478 C~ clo~cd durmg Jear • . --' .... ---~_---".-,--,1, 8'l0 

C I' J 30'1927' 'l'·, t ... ""'17' noc~pC-Jl(lng unc, -·-------------------7-----'----------- .., . "" .:. . .!>, ·',IIt. 110 "',' ,·,"e 

III dlO 1,846 case" closed, dallIls were filmt III the amount of 

$5,399,778.13, nnd the sum of $1,730,422.58 was collcctcd. 

ltl801VCJl.l COmpr(Hlliucf 

CnsCS!JcndingJuly I, 1920 • .320 

Cn:;cscloscddnringycnr-------------­ .. . .•. - 1,086

Cn:;es pending June 30, 1927 . , -----"-,- ';1,_4,0 ., "_ ..• ,t"11~u;.' , 

Of the 1,08G CiLses closed, 401 wcre Il.cc(~ptcd ill thr, s'um of $1,7,fO,­

734,12 for taxes ll~gregatillg $6,42:9,106,37, Ilud G7ti were . reje~teo~: ~" ",.. . .. ,., ...".,.., t. .. 'I'-~' Inle.rc.~1 a'nd del'inqllet.cy ~Jr."al'!I CaJ!lIJra",i~'ca ..., ,,­ _______________________ .,-.,- .1,330 CnsC5 pending Jul}· 1, HJ:m _ 38,988 Cilses closed (luring year - - - -- - - - -­ - y40' ClIoSC5 pending June 30, 1921_ -- - - - ---. - - - - ----. - -- ---- ._---~ I . 

In addition, 65 bllnkruptcy Ilnd reeeiver::;hip cascs wh~ch': .becau_se 

of thn large amounts illYoh'ed and their eompliclL'tcd nRturo;' require 

special ut~eIltion are pending iLS ch:il cas,es ,iLlld, ll.ro)q,.clp.p,Cc;ll1P ~he

precedin~ 5ummiLry, '.:" .., r;- ~" l Hi "11')[0:1·1")" "l<jVl 

Nel" York Stllte ICllds in tho num b~r ,9(. pIlJl!m,ll)~r-y.:,t,J._'.J..thr!3ceiy,e.rr.

ship case5, followed hy: lllil.lOis, PonnsyIYUlli~; M!l.ssnchusett,~)i ::NoW! 

Jersey, OkliLhollliL, CaliforIllIl, Texlls, ll.nd OhIO. . ­ " 'I" ~1-,')}l

BUlYIMARY OF surr" ."-XD PROSECUTWlI:S 

Tho following is iL stntement of interniLl-revelltic GllSes :·hMl~I~d. 'hy 

tho district courts of the United Sta~es dnrin.R, the.fi~ell>l: your ended 

Juno 30,1927, as furnished this office b.y the uepllrtnieIlL of Ju!>tico: 

~ICri;"j"~1

~lIIU::r """"" pending July 1, I~26. I. B; 2 I,MiI) . _._. . _ _ ... . __ ..- - -­ i.um 'l ell"'" COmmenced dmln~ Ilscill }"tW "nded J llne 30, 1~27 ._ ••••••• • - - - ­ I. t;~

Nun,~ rllSe.O l<lnnlna",,1 durlull"'I11'" l'{1fI"d_ _ ____ __.. ... --.----- -- -. l.lWi I.I:rlD'" un, I25OeO pending al cJOSll or busin(SS 00 June 311, 1927 •••• __ •• ._. _._ 2,H~ tillS

ADMIl'I:1STRATI\'E mV1SION 

r Thc administrati,'c division is chnrged with thc supcr~·isioOl. of the rbr"J:' 111ll.nUscript", l11t1ilnnd records, supplies Ilud eqUlpmcnt, per­ ~ll\lle,. Il.lld edil~)rilll mlltters arising in aun IIffectiug the work uf f 1I~ ()1H(~e, The sllpport IlTld GooperHtion rlllldel'ed by this divisioJl 

Iftd

e Pl'O\'ed of benefit to nttomoys u>lsigued to the other diyisious j in "IIIl.\·e llfi'ordp-d thOll1 great 8;;sisLauce in the displLtch of mattors 

tallu I~d by thelll. 
I 

" 

:Ii' 

:"'­

, 

'" " 

.+lJ~ -3~

i ~1 +2, 

----.-.~.I--··;~f2B.1 . f,002 

Ul' the 

, 

Fifty-four 

'. ',,/ 

!I~i ,',

, , ,

, 

" 

50 RRPOR'T' OJ" r..(l¥Ml."l.'HOKP.R .OF· T"X'T'ERKAT, H"BV.E"Xr.rl" 

• 

BUREAU AND FIELD,· PERSONNEL '
 

Tho following sttltement s110 \YS the
 IllJlnOel~ of 'elllplo.'·~cs Internal Revenue Service on Juno 30, 1926, lmd.the number in the' service on JunE' 30, 1927: 

_ 

Employee< In Wr..hrnglcn -.'. . CoJJedors' office. ----, ------ -- __ _ Internal nlV"-l!ue 'I:l!nts' force' 

iDoorne Md e,tnte la'05__ . _: . 

Mi$C<lIlIlllOOuSAli<l sale' """'_ _ ..•_•. S"I"',vlson; of <lL'U>un~, lInlll"llecnon" _--"" lntellli:\lnreforc'll. ._·· 

Storelee'por-ga1lgers.... 

_•........ Stemr agel>l••• _.•••••••••_._ 

ProhlbltlOD field >en'i"" (inc!:rdlDg Ilatoo,ic oflLo",,) _.••••.. •.•.. 

TOl.W. ••• __ ••• _._ 

. i E'clu<i,--e ol4<l temporary employee,.
 

'E'clu~ivQ oj l~ I,emporory employ"",. ..
 

',The emplo~..... ,io l.he.Probibition 5ervl~ Wer" Ir""'lem":; ..to t.~~I))Ohlbllion:.!Jo!.~u, v...."'IOlen" '-'11 ~JJr. I, I~U,jn ""oo,dal:ce \\'I,~ l'U~II" hUI 1'0. 'oj J. '. ," '!. :,'",1", .	 ,'. ''I,'... 'ii, "I{,.',., 

"Un"de'r the provi~io:tis'ohhe l:etirelllen~'~61, 21 'clllssifJed'pmploJees~: were retllined in toe "ierYlce Ilftep i'ellchjng .the II;;C of 70. 

.were retired on ·annuity., '14 '0£ w;hom were retired on IWCOUll t, of tot,al disuoility.·.<' {I.... ',' 	 .. ; :.. ". Respectfully,
 

Han. A, W. MELLOK,
 

Secretary of the -,!,TNuury. 

" 

'.
 

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Oommiss'ionel' 

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of Internal Reven.v.e. ., , ,~ " ., 

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STATISTICAL TABLES 

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• 

"" 
TARr;r. l.-RJ;CE{P'l'~I PROM Sl'iCIPIC SOUllCE~ OP I:.ITj,JRN AL RF,VENUE FISCAL YEAn B:.IDF.p JUNF. 30 , ' 1927, BY COI,J,ECTION DTSTnICT.~ " ' 

DistIlled spirits and alcoaolJc be,'erogo.<l 

E.tBtc!r- Nonbew.rage spirits dis· Deverage I' , tr""srer o[ tilled rrom- spirits 8"1 't , RoWed net estetes Rectified 'I ,. n ". or in I,uml )----,-----1 distlHed ~11Il Or To.' 01 dcrodentll from Sriritll or s4.;;7ft; sporkHng .pirit~,

Fnlit, per Ot.b~r mate. other me- wInes, per eacbPl' ""om, ('or· ~'" 'Ilal,. en., 

~" gallo~. $2,20 perlal'- 30 cents cents 'sl.~J~n,,'. nels, pe.r teri!lls gallon, eod 10 Mamps. 10 centl to eacb 10 

,t..:$LM ~ndSJ,r,5 1100, 0.40 ceni.'l
 

Aleb3ma
 " Ari'on"_~. ---••.....• $7,493.570. M $2 004 8711. 11 $11), 458. 417. 25 $331,289,48 _'::'L. 1~--1- Arkansas --- .••.,---­ I, 043, 7~1. ~21 ' 629' 43~ 58, 1,673,191. 50 First Oeliiomia·--·---· --.-•.------ 2, ~S2, 58~. 00, 2, I10: ~1i1: 7~1 5,053,4:¥.!,75' ~iYh Callrornia·..·-- _~:~-: •. _ 34, OO~, 1:3.5.151 21, WI 382 38' 

CoorlIdo_ .._•• __ J_ 26,211. 953. 93 29, 603: 336: ~61 .16, 4[;3..\17. 531 4, 3~t Y1: i~ ~::ii~~~~~[~~:::~::: :::~~~:::: ~::::::::: :::::::::::::::::::: :~:::::::::: 55,815,2110.39 ~. 925, ZI6.711 -n, 212. 741_._ ••~_._"84 -••••---. - '".------- ----.____ _ $\1:'2, 00 8,009, 799. ~3 3 G86 845 3S1 1 $277, l03, 43 D~~,,~~nL ,L . .. 12, ~5~, 644. 81 18,068,704.87 15' 731' 04fi' 20 1 33,799,;00 01 l, ~~:: ;S;: ~~ ····------·-1 ,36, 350.-62 ::::::::~: ::~:::~~:: :~~~:::::: _. __3~4. 00 55, m 74 Flonda _~::--~~:::- •.... -- .. 10,010,453 18 l31)8' 793' 181 14,319, 2lB. 36 Oeorg,a ".--- ---. 1~.IS9. 1M, S9' m;400: 660::J.3 

IJewnji -.--­ 35, .189, 82~. ~,l~ ~~ ~~I~ ~:: .. -: :::1:::::~:: ..-:.:I::" ...'r' ····:···-1:::·: "-. -. __ :::::: .--.--i;S.-i~ 9,535.826, 114' 1l2.H3.', 37 13,698,6t1.~" :l, 802, 9&1 ~I 1 340 ~8 9~ }1~tOili;;;~':"~~~~~~~-~~~~~~~~:--­ 1,198,142.51 '230::m'151 5, 143, of"" 471 1,42S.~29,67 :Eighth Indiana. lUi~':;-l"'-----" S. -.--"'------.-

--. __ •• 

•.• 

__ •• 

­ 114,732.746,06 72,043,8;;8,02' 186.776, W4. 6~ 3.~: Z1 E':~~~~~:~:~~~I:: ~~;;;:;~;~~[~:~ .., ~::~jj:jj;~--.. ----~:: ~~~~~~~~~~~~ 5,330,325,59 2, SlH, 05s.:lS1 8.194.3'>3.97 lS.47r,,110.-lS 993060500 m:~7 ~2. m!'Ol fI2:. . - l'-ii~'~,·· ~i"23j'-OO ~:~as;s_:::::':_::::"" --.--­ 28,405.71.\. M 7, 6m, 5r,1. G4 4' 000' ISO' 89 n, 725, 742, 03' 463:7:i~.7i .•.... 1,~;o,I)l~.1)l .. _::~~:::~:::::.-. .---•• ---. ,f'ntucky • __ •• __ .:...••-- .--­ 16,070.0.14.42, 3:556:7~1:26 W. 626, 805. 881 1&'.,&1.11 ..---•••-- •••. -. --'--••'-'--••• ,-Quisiane .. 1i,459,082.42 4. 79~, 51)8, 741 16.257.MI.lGI MaIne ---... -- .... --.--­ S, 8:;3, \140, 34 6, 5.'17. 3~4. 92 :Maryland-----·----· 15, 391], 33.\ ~t ;~:: ~:t ?J .- _. __ 1. ~n~~'ii ::::::::. ----. $i-~o -&;"&86.-;;'- :: ::::i~i:i~ - 4, 923, 180, ~1 a tHO.8S2. 32 8, 564.062. ~31 I, 1~2, 57&, 6S ..... :.. "~. 21 ••....- . 50 __ •. __ ~_~ __ _. • n'!rlssachu,;"tis---- -­ 25.573,755,44 20,072, 790. 'ZI ~5. 1'.40, 554. 71 ).lkhil(all '. -::::••• --.--.----.. n2.14.I, 151. .19 43.124,233 341 100.269,3[\4.113 ~: t:g: ~n: :-~~::: .:.... --;.'~r ~- _C-,- : -s:i,' 717:M::::~~:::. --~;ooii:oo -'--..aQ.i~oo Fourth MIchigan 100,000, BCO. G~ 36.472, 876 30 ISB. 523, 5311. 9ro' I.Mt.372.~7. ---.-. _ ..... ---···_·1<1,270.25 23020 ~3400

5H~~7:,o~) 3.437:r,34.54 I. B77,320: 341 5,115.0H."~' 312,M4.24_ .. .. 512.,86.~ $H.~8 .... __ .. __ . ,,760.80 .. .~::"-- ..--..-­ )7, 772, [>(I~ 77 8 44~ 6,,3 03 21', 2\9, 220.•~, 2,2:;3,959,75 1:005'942'24 4ft;: ~~: :-.. --~tl: si i.-i7::::::~~:: -.---.. ---- .--­ Ili~'t~ ~~~sotln ..- .• ::::.:~:--.~ __ 3.324,001.90' 30.00:1. ola 98 12, 16~: 759: 'XI 42, 10~. 67.'> 2;' 1<1>,5 ~1l8,94 3~ - .--.... --.. ------.-­ 9.239. 1St 32 4,494, 10& 241 13. 733, 889. 5t1 3~1:r,!,~,.f/9::::--· Il,.m~~--· --.. --.--.. --.~~~--i:ID.i,-OrC- 2,1[,581 1. f,J2, 33& 97 742 006 01 ff~€~~~:~:~~~-::: :::::::::::::::::: 2, 37~. 241. ",;' 2.756, MS, 97 051' 006':3.5 5,8W, 5115. 32 l.ttI·~i1·~I" ".- .... -.... 10.7~6.62. _ 267,942,88 '23.1' 195' 00 WI,l3~.'J4 1,454,034. 31 I. 54s; 452: 291 ~j~~ Filth ~"~~shir;,~:::::::::::::::::::1 Ne~. e~ .e'''''y T

e"",.} --_.-.------------­

__•• • • __ 8,289,28f,,92 8,635 411 411 3, 007. 4llG. GIl Ntl£ lJ ..:::::1:: ;J.::::::~; 7--...---;j::1-'::'. ./::::-~:: ::1--~~:::: ~~II::~:::jjj~~~ 16,\I2;,61lJl·:J:l'1 37,lIG8, 700, 71 :Ill, 71J1: 1M: OIl 1lol,375,iIll6.n ~,1I.I7, ~n [,G _•••••_:.:.1 18<1 I(J ~b::::: .::__ ----~ ..------.-- __.. ::__ .. 13:0.;''; 6i ----- ------ -- --- -_____ 4, 8M 85 

p;;:; ~";/~;;rt:··::_::_::: ..._._--·-:·I17, ~&~: ~125, m:~ ~I 42, Mt~U~ ~:~::t: ::.~~~~:~~ .--~~:~~.~II::::::~-~~]·--~~~ 1~\-:::::-_~::\·-··~~~~ -ii2:~2:00 ~rd~-.t,;':_"r~[~ ..._---- _...-:: ._._ ~:m:f:::~I:i1:&.;:~:~1 :~:~~;m:~~ 15,002,4\117, 00 75 2,3'lIl,35762 _.___ _ j ..;1\ .__. 1~l',~,~~ 1 J.",,,,:,~tt·;~ri~/'~~:,, \o:,~". .. : : 2k ~:5:m.- ~Ii Jg:~:MN~1 :Ni2;Jgl: 4, MY:~ ~t-::._::._._.___ r" m. ~k~~ __:::-:__ ._ ::: ---.:-::_: ::--:~-:: 12..3it~

~:r~hlb~;gn~~.~'"" 1.'::~~ _ ff: ~:m: 199~: ~I' n:~:~u~ I'm:~~ M:-:: . ~~~~~~_561:·--:::::- -:----::::::__ :::---::::____ 1~.4~~: Nortb lla~o\.il__ ._•••• ._•••_. 50.'. \l2l. I~I Zl-t. 293. 3~1 740,217. M 21,172 43 _._ •• _.____ _ ._ ._ _ -. • ••• •• 

Fir'!l O/l;D•• • _•••••••••• 19, {ll'oIJ, 000l. ~~ 10.31;5..1Sl1. l~ 29,426,356. 84 409. 894 911________ •• 1,374, 400 &8 _ \_. ._ \ 9 30 '2. ro 

1

l~tfr.~~~~~~~~·~II~~~II~;i;;;;;~~~ ;tm:m:E ~i ~ltiHjl: ~mm ~I ,~~ m~;:::;·;;:"t::::-:::::t:::::::,::::::::: :::::::::::::::::j::'~~:' Fir<l P.nnsYl~nnja. W.227.mS,JI S4.300.9/l.1,2lI 123,521,\141.59 4,000,AAti 201 651 42 2,~35,21B 26 __ .20 1,854,00 1.r.O:OO T"'oHlh Pf,onsyl \'nDin .._ 1!, <1M. 763. 05 ~. 5f,~ ..\01. 81 17,050,294. 8/j 1, 111,727. 04 •• I. 0~2, 14L__ _ •• __ _ . _ 

Twenty·third P~IJn.)'I~nllb.._ ~2. m. 550. 72 211.344, MI. 56 82.337,415.2lI 4,330. 90S. r,01__ ._________ 484,4,,6.38' .__ _ ___.__ 7 50 7,762 00 1.20 1 

!~;~lg~::::::::::--· lilli,~f ;m~.~i ~: mm ~: m~'~~~~~~:~~:::i._••!!!!.:"i,il.:_::~~~~i :~:.-.-_~- ~ii~:i~.~: c:c:;;:-;i--:••:••::: ~r~'S~~;;~::: :::.::::::...-...- ,I~: ~~~: ~: Ui ;:~: m: g~1 ~: ~: m: ~~ ~: ~~ U=-~::==~~: -l-==::::~:~ -_.:-==-:::: :~::::--=: ::=:~:-::: :=:~::~::- --:-:::::::: ~~~~~~nh.::::::::::.::::::._... ~: ~~i ~~~ iii: ~:~: ~~: ~il' ll:~~:~:~ ::~ii rzl_._::. ::·:-1 111,~ -:::::_:.- _:-:::::_ ~:".::--:: :~ __ ::---- --On, 133 3~ .....yom;oK.. .•••• ~. ._ \l9lJ,224 76 l;31.'J.~I.Of, 1,830,l1)5 81 13,5BS 69 • , • __ • ••• _ 1 

TOUl] ...••_•• __ ._ ....-----...IW(l!l, Ol~, 5n \10;911. \l3~. 910 82;2,219, 952. 443 721100, 339, 8"1 001 170, 629. 19 18, 580, lr.3. 63 75. Il8 ------;;:oc.1 00,740:02 795, r.D2. !tI 

1 

"rho nll""S ",n"ernjn~ 1"!<·",~I·",\·on",,",,,,,!pl" I1S Kiwn In thIS ,tetemenl ~llTor from !mch IIgllr<JS csmed 111 otber:rreasllry stlltements showing the 1I11"ncial oon.],l1on of the (Joforn ment, 1'1<,,,,,,," tIL" ("rmor '''I'n'som COl!ocl;'ln' by lDt.ronl·r0v.nue om""" lIlroughont tho country, inclUding deposits by p01ltmaswn; of amounts reooivnd lrom "ale 111 !nternal n"",,nU~ st,mps ,\n,1 ,lOtIOSi'" 01 !" 1"",,1 "WOnll(\ <\lll~et",l U'"ougb. cuslOrn, om""s, whil" th" Illller rnsl'rcsetlt the oepusiis of these collections in tbc Trellsnry or deposllb.,O' ']llr;nK IDe "rol.l'enr<'Uo,"-'rno<l, 110" dLrl"''''n,~".lJ<lllg Oil' to. th~ fnot thai 'Qffie ollhe collections In the lnllcr p,"trt of the tI~ml pear can nut l>A d.p",itC(I, or 8", not roportao to the TreII.'l~ty

"" del'".<Lto,l lim,] nft~r June ~O, thu~ r"rr}'lo~ tllollllOto tho following n",,,1 year as recordo<l in the stntcm"nt.~ showing the oolldition 01 the'l'",asIJry.' '.' 'Fm;t a~d fourth district, w~'" ('on'~II,bwl, "ad tllo' ~t8tC cQn'tiluted one distri"t, to be knGwn a.. the dil;triet of Michignn, Feb, 1, 1927, . " 'Includes$lS,827,34 incomo ta:I on Alll3kll,,,llrMd< (lL<"l olJulylS,lQli), ". ,',,' " , 

• 1 "-t•. 

'l,· UJ' ; <.~'

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-- ---

Total 

~I--

,
 

T.,,, I-nm,,," ,,,. S'EO"" SOO",,, 0' Im"A" REVENUE, F"OA" YEAR ENDED JO"30, 1927, BY Como"" D"TR"~_ Continned 

==~=====~c=======~~===
 

<lecun.", Liquor d..lera I IMalt liquor doole.s Miscel. . n"'lri~l Gmpe 1---,-,-+- ,____ JooeOI'"

b(;r~~ri~; I' , Manure.,. :l~:;n~r 1 m~:~;d nrewers, nrewers'l oolle.,. 

lure" Ie", than 500 ber_ Tjonl "W"ct r..a""thBn 6OObe,_ "", , vl'tili, meu"r.". 11quo,•. WOller_ relsor ", '0 '_"~' •. "'lsl;Dg "ono',pe,r WIlber- - rellor R t 11 !25 lO'''''", liOO' t"'o'l, per bar- 1 $50 $100 fie a" n",_, lo~,,_ ga~,::,~60 reJs, $100 more, t:lOO e . $)00 cadI. $~O reJ, $6 fa" more, ~20 tnle, -''lJ liJJod 

---1--1---1---1----,' I ' 'plri~

r,J,~,:":,~~:\:~~:;, ;;;~~l,~,;I' •••,.,••,•••,., .::,J;i:l~fi! "r~~1 i~;;jl ~f~'~~~~I:~fl'wiml
 

",mu~

23. 032. 65 5, r,r1J.~~

~OO

l,Q& 

Zll25 

7,znM 

l2, 53UOI' 1lO.00 , L -l9oi 00

4, 52~. 00, 1

"'''1 100.00 18,M7.31 

1,69!l.08_ 

I, 101, 269. 391 

I 

o 

" 8

•

I

o 

" 

Oevor~J~ ..:.__ ::::---j-:-:-- . __ :::_. __ --.:1- -:: ­--::: lIa"all • .'.'.. ••• •• •••••1.. ... Flt,tlIJJho". .. .. .. .. •. ..'.. 

hl¥h!h lU,h01S •• '.". •••• •• •• •• 

lod'"m••••.•••+... . '.1.. ... 'K"".~ao.,.~·' -:.'--.' -' ',', :. _ :: _: _:•. ::'1

K.~t~~ky.:: .:: .:1.. - - --- .:- .:- :-1' 

I;{lUlMnna... 1 ..'. ?-IArylan,1 ••-- •• ' ••• $1000(' ..•• , ••• )l"",.oh"'rt!.' .•••••• __ •• __ •• f2IJU.{l() 

;"lirhiO"" ..•. _••. _••,_ ••• __ •• • 1-"""'1], ,\I;Ohllan __ 'I··__ ··'__ "_ ..__ __ . "lilm._'O(~._....••_. --••••-••• __ ., __ •• __ ,. 

lii~:~[~;:'~:~J~~ ~~~~..: ••~':: t~~;;I;~'::~;il;;ii:::::::::::::::::I:::::::d::::::::::
 '}'lrM r--'.", .r e"a,..--,' 2, 22-145' __ • - - - ••• - ••••--•• - ­

'mth N~..- l~rse:,_. - . ----•.--•..: 100. 00 •• "--•• __ • fi"t N~w York··_··1 I, 710. 36',-•••-••• --'••--•••--. B~~ood :N~", York_ •••• - -••• -•••••••• -••• _J••_.......
 

11, 364 H:.. 

b\I .".. 

.. ~~ ~::~::".. ::(I~ .'--.... •• ::: I ~J1-' HI<.. j~::r ••• •• •••• J~t~~.-:I'~--.:~~:~~.;~~~_~:::'~.~~. (3,234.40 :!,4in3,l 417 •• __ "1 1 .

~,757 90 100 00 ••••• 'r ."""'" . .. .. . . .,200.001 1,000 00 •• .•..•--•. I" .. I.. .. '. .. .. < ••••••__ • 

3,870J61 60000 •••••••---.. •• I
 1 ... "' .. ,IGo.OO

Io,~f8'~i 3,ji:5:&l:··---,ji·67----·2CJ.rJ:l_..::_ ..·: -- : : ..::.-.:.- ...:-..:.- ::.. ::. I':.' I .::.. 10,832.96 1,400 001 •••••j -.,.. "_".' __ 1.. __ "., __ . _.. "'. 10.95 18,913.571 I,MOD0 •• ' •••• I••• I•••• "' ••••••••'1 ""••• 22,60&68, 1,200 00 1 10000 <OO[J •• I'" .._.. . )'50&12'1 ~25 001••••••••• ··1 .... ". "1".. __ __ ..__ _ 606.51 

. 833.34 Ion on' __ .. .. .. __ .. 12,41~,33 l,lOO,OOj.••• __ •. _-!-1 ... _. __ .. ..".. .. _.. .. .._ ... 

'Hl~' ~I !~ ~;:}~::~t:li~::: .:. ::~~.;~;-. ;;-·~~;;·;I. .50:00

.Ib~.{l(), ,"I MI' ' .. ·1····· I·· '.. "' 'j 3.00 ditIT ::::..:: .:.:::.. ::' .:' .~ ... ::".::...:/....::~'::I. ..':.:::1':" $~:; ::~~ :::'~r' "89'-j§

~, 311. ~6 fOO. <)], 200. ao -•.•_ ••• __ ••• __ • j•...• __ .••/_ ••• __ •••_••_. __ •• --I 

3:', <NJ;. ,G I, 3'IQ. 001·· _•• __ ••• _••• __ • $~OO. 00,•.•• __ •••••••• _••• __ I <27. 08, 

42J, 7r,i;, ~U, G, S41. G, •• -••-•••'-••• __ •• _ ••• __ ••• _•••_•••••'_ •••_••. __ •• '-•• _•••• _ ••• _•••• _. ~, 6lO. 001 

.,
 

- ------- '­-=~ , 
• 

TABL, l.-HECEIPTII FROIl( SPF,CIFIC SOURCES OF INTF,RNAL llF:VlJSU:E:, FL~CAL YEAn ENDlJD JUNF, (iO, 1927, RT COLLECTION DISTlIiCTS- d"< 

COlltinued ~'

Dtatrld 

-----------~-

,) .-. 

&rood No ... 1"<<1<, ••• _••-------­••------_. ----_·_---------1 

§~ll~ir:~~:{~~~~: ..:;;;l!Il~H~I~~f~:.~~~~:.~~::~~~~f~, North' Dnkol~_ •. _. .._._ •. -----..•­ -.--, .--'­

first DUo. __ ..• · --------.•-.-.­ -------.•_.-.- TcnUl ()hi~ ._•• ._.. ----.------.....­ .. Y.J.veuU, OilJo. • • ------.----­ - Eighteon,h Ohio ._•. •• _._ _ •• ..._. __ .c __ •.., _ 

O~lBIw"~, . _. . _ "-' ....----_... _. -._...' .----"­

Oregon,. . _" ._ ---.-._---...-.­ First p~nn.Yl,",n)n••• _ -. ._._ - ----.-.,._----. 

Twallto Penusj'l<au l" •.•. . ---­.-.•--­ Twauty-,bJrd :Pc~IlSYIV8Dl~,._._• __._, ,. 

Rhodo Tsland .. , , •• _• ._. __ ,_._ _~._. c_ . 

"o"th eMollna .. •..•_., Sull\h l)akotn,._•. _. --.-.' .•---••--.-. --­ Thrines,e,.• •__ ._. -----. --'---.---­ ---.-.--•• 

;"1<1t 1"«15... -,'.....--••--.-. ---~--.-,"-••-------­ "'cood T••'IS._._._. .. __ .. _.... . ,-----..--- OWh__ ..__• ••• _. __ •• _._ ..--.----.--­

\·errnoot._...__ • __ • __ ._.. ." -.-.­ ----. -. -..--.---' 

\'ir~~nf~ .... .. - ----.-..---.,,-.-- .­ I\"MI)i~Rtoo______ _•• ._•• _. - --.-"••• --.--- -.­ Wo,t \'1fl:1~1••• __ ...-_.____ c._. ._·_ 

1\"1~cnn.;n _......_._ •• _._. ----...-.-- •• -.­ W;-omlng ._._•• ••-.-.----.-­ Philippi,", L:l1.ods_ __ •••• __ ... • 

1'oUll. -'-­ __'._'_._. ,_'. __ 

,~",',

!lo" '~,;;u ' 

~,.'

If ~" I', 

,_ "."" '....', l1lc"'­ ;.•••, h ,.;" 'n h. '11):',,,, 

"[<"I"'Of'A' OL.'·'~'''''} 'il"'"·" '''1'1' ,,,,,,.,,.,-.- i l--w,~",J' ,-~

( (>·ur 

,~ """ :""'f.;t\j,,' 

~, ',-'1n'" "' .' '­ i-'.. l'.:..~1

, ''''i''M,~T1''1

r, ),'!M' ~!'" "" u",'... rr~

, :' ",' il" 

.,......,... U'l"f .<ol <" 

"',,' i'·' 

T~"'··,·

1)1-'·" 

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1",- ~S

t~'">+I':H

." '''~''''l·'''·)·· < ,,""" ,,-! 
-----

- - - "'---'<--<. • 

TABLll l.-RllCl:IPTII "ROlli SPIliCIPrC SOURCES Oil' lliTERN.U, REVENUE, FII'IC"'Lo YJ:AR ENDED JUNJ: 30,11127, BY COLLECTION DISTRICTlI_ O. 

Continued ,00 

Tohlll'''' and lohl'leco m:lnUIBCl.u....-OIODlillued 

nl~rtcl -'-'---'1'-'-.-"-,.o·-=-'I-c-.---'---'-M-'-,.-.-,."-'---­

rf ManUrB". $lId. "'moved. 19a"'lt. OIR!U'I'tte )an.oll.l 

.'lUll • tU"d loo8roo, or ~ll!PPl'd I"'r:~" por tubes, per SO eO"''''~n. Toll'll po, pOllnu, Pe' poun'l. in violnlion I J>fI,~""~, or frEICtlon"l I • I (8 c.cn1.3 19 <>enl. of oec. 3300, Bnd oarl, 1 com ",IBling to R, 8., etc. I 1 =~ l<>bBc:co 

~~~~~': ::::::::::::::::'::,::::::::::::--',:::::::::::::::-------- --, ----,--, --, ,n'".,--, --, -- :::--' ----, 'I --ii':', ':11 II ~.;:: II iir~~0;Tjr~;.n;a~~:::: ::::::::.:::::::::.::::::...-- -:::::::::::~:. --... $i-~j 3(, m[:,1··.. ..::..::: ---~i~,:;;ci.:;° -..... -100.'00 43~, 12, 41~: ~: ~l Siun C.JJrO'O]B_ ....--••-- ....- •.• -••••- - - -..•-- ••• _.;"._ ••~ . 4, (~l 35 ••• .... • .. _..,. .... 1. ~8 439.36 ll\l, 81Q. 16

g~~~~~~.;"i::::···t·,--···:::· ..::::-::::·..-- --... --..--...-... -- ..--.:~::.--..... ~W~ .. ·····$.>(I·Coi:::::::::::::: __ _ _ 'ioi:2:i di:~~:~ D'JBW~ __ _••;· __ .. __ •••• __ •• ""_ .. -••.• --••- .. -•••- _', .• ' ",••"",:,'"io,,'.,',i ,.. ..-!- __ _" .. 1

I _... 1,7~1.15 o\&I,!j.\~,86 f'lorlllB __ ••• _... '1::?lJ7 57, _••••• __ ••• J7f,Otl. ••• _~.... f-68,48 2,82>3,701.45

f:\~~~:~i:;;'; ••:':...."':'..:::::::::::'::'••••••••••••••. ,.i~;".~ ".::: iilj.·"~,.::;,,:,--. '. :::1 o:Jillg 

f~i~~!;:···::,ii·.".·' •••····...i;••.•.·•·"··.;':.ii'··':"~~I. ;~fi ~i!.~!·.,i"+ii!!i·!J!i!:!! ••i. ,.iJi "~fm~ ~RS.,,\,"h""'I1.3 ..••, ... - - - -..•. -.. -. -. --••••--.. •• __ ••<_... ,\1 10\ 941 30, ~7~. 191. '--....__ c. ~_'_ •.•_:•. . .1. .••• __ •••••••. _ _ ...•• --.•1 !79, illl. fi4

lleb.~"n ....__ ••• _.", --. .. ".... __ ••'_~ •.•_. 9,I'I2JR2 2,733,o~~.7al ...••_~~'.:_~.'.__ •.••_:.~ ••_I'- .....-.... __ . ~33,24 a,g~'l,I77.31 rf1Jrth MlChlgl\ll••• ' •. -....-- ....-•••-- -....-...--•.. .• __ ••• _... ,. 15700 ' J,~OO.(\1 •• -:,'-, ..-:•. I- ..•:_:.•••Jo •••• __~:.~_'"-,. 'l:i8.,'i(lI" 83,(67.01 

Inu.sotB.. ••• .•. --,••- -... __ .••_.... 3(.01 15,<IC? 3~ -- •••• --••• ' :::••1' " _.. 107,~n8tl

~~1k~\~h~; 1 ...·--::.---...--- ...--..."- --..:::::::::::::::::..:::::::~~ :::::~.::::~ :':::/'j~-~:-~~n41_:::::::::::::,.:::::: :'~~:.: :}:::.:.:::::.:: :::-::::::b.:~; _. 10, 'I~: ~~: n •gi~~:~_~:-:·::·:-:"::::::::::-::: - ---..: :::::::::::::::::::::'" :::::~::~:: ::::1 <;.:'m..M/:::::: :::': :::'~!; -... 41: ~i( :::::::::::~I"'- '...~~:::1 ~i: ~~: M 

~2~l~!}~~...... ': .••••·•• ;J;·""'~;;~,I·.dlMi:··.;.tiil,:,S',,--,:,:H~···.;~~:, :;,~mo
 

83 4b,W,_1\(l 4M,l}Il I!<'(>Il"N.wYntk....:="':.:.~. • : •••••.• : 12';8911.01:: __ 1---.. -.-•••••\ Third New \·or!<.....,...~"O,..··.......,.-.·..... ••.•• 0 77~ ',~~;S~,~~il:·:'J:':~:':·:::j.. 199 ""4' _....1_,.,'.'.',,"•.,'.'...'...•.:.:',,'...
 •• ••... 1 .•.•••.1".-----...... iE;~i::1~~~r~~~~~_ ,..::::::::.-=---......... . ... "i.Il~~ 70 S\ 41, ~~'I' M4::i:i . >~:~~.~~:,~,I:,·,·,·,·.•.•.•.~~~~~~ -. 15,:1U~11
 g; North C~,oJJnl'l_--- -. -- ---.: :::::::::•••••- :::::::.:.::" •::'.:~~ ~;: aa ::::::::: 15.73) 

Q North -r,~ko _--.-..:~:~~~:::: -----.- -.._ 1 ;1J2 317 3lj•••••.• ----.--,- ---- -.::::::•••• _ 2" 001

FlrsIOuo__ •...•••.•••• _ .- . 1 360 3~, .-_1. ---......... 85~.5n I '1'oDlbOb]o .•.••..•. ••••••••••• _'.' _.. -::::::::::::•• _ "",,', F'JeventhOblo .-...•••... - ~412IJI ~1,3[lf\,.. 00'"I'""".,,., ,-......... ~4~1'1<\1 ~~

!::1 ~m~h~.::~~ ?~!~.~~~:: ....-'::::::::::::.'".._ :.::: ::: 21~: is 31i' ~:~ ~i. ..:::::::.. 37:500~ i-i - .,. ··r,.j: 00 l~ ~~~ '~t3i I (1TI~'m •• ._....... I 4543<1')(1 ".--------....... 'lUQl
 

1

fll:~I~J~tr::;:::1',::~:,•••••••••••·...............'; •.,~.;~::I ,J.~1 jF;~~,.<~,~~~~~~:~·:::::': :.:.... :1
 ~j~r~;7..;::::······-· ---.-- ::: -. -----.-..::::::: ::::::::::. 2~~ ~tl·: : _.' I···:::..... '11': ::.:.... 211_001 SeN'l<ldTexllS __ ••...••• __ ._ _" -----"-••••.•- 1~.~,1'. -----:ill-oo 

B~~~;,nC'-: ------ .-.--- :-::::::::::::::::::: -··1- - -.- 3,5~'~;:'::;,k::::: I ••1..···:··· 3i:~:1l

\'i'~in;8 -----........ -------........ ------.-.......... 2,02G:~70.~~: 15521.... • .••••• -,',',','.','".,.'.'.00'.',
 WW""hlnf(\<JD ..t V;rgin;a........ _. ----- ..•••••• - _._ ::::::::::::•••

_ .­ ------2:oi6~24, H4,1211.5ll ..,'"--"','"",,,,I'

~J.f,~;i:;;'"'ii..,.':::.,:::':;'~;,~;,1""m,. '" :i ,;;;__ ~" '" ';;;;I~" '"'''' MI 

Tollll..•._._" ••.•.•...... ----- .•••••••.•• ------.......... .1 ". , 378, no, 205. 04
 

---,
 

,. 

,,.. ,;, 'oj' };' ,j I '<o! 
rADLl'J 1.-nJeCEII'T!I I"IWM Sn:crrrc SOURC1!:~ OP INTERNAL RElVEI"UE, FJ!~CAL YF.A.R ENDED JONE: 30, 1927, BY COLLI:CTIO}1 DrSTIUCT5­ 8 

Continued . 

Wbol<lS810 deal.'" 

DlolTld E,.,,.,, UOOllored,

~t pound. "",f TOlal J'O"lld. COIOred'.I,V","I",",1 rolo.cd lInoolo'o<l. T" M"",,· ,.. Manu· 10 <>onto Ji cellI ~1,,"m8r_ ol""",a.. 01"""'0" ol""~\o._ pound, lacturnrs, To", [XIu»d, f,,"lllro~, 1'0""1 10=1.0 ,­ J-i cOllI ..~~. ""","j D;;~', ~., '" 

ij~~~~~~: i::';;~DI ::~t~;'~;~~I;~:t ~!"':l~:~1 fI~I'i--'-~-,-~-;-.~-~+i:-:-:-;-~-.-·'.'1.-••-.-.-.-.:-•••-.­••-.~-~-.-~ ~-~~-.-,-:-~ -::-:-'-~-'-~:-:.-::-':-.~-.:-. DeI.~o __ •• __ .• _._._ ••....• ••• ••.•• •• ~,'~{l.OO 2,(M~MI 00000 liOO:OO <' I =i~·.:::::::::::::: "'~~:~_~I' "---~:~I""~-~ 1'~iJ I~:m: Mi 2. ~~ H~l ~II "1,~.'.',;1 ~C:;~-oo::I:.:.:.:.:.:.:.::· ::::=::00: ::::.'.::--,,::, :.'..... :.:.:.:... ' .::.':.'..::.:.:.:.:.':.' ~1~Oilji';;'i;~~::::::--' '2iiii:iii'i:ro ··ioo:ilO-.-i:i.i, '-7;860:00 -.:::::::: ,;:mgr··i;'~i):oo Ik ~~: ~...,.. ~'I _ F-IgblbUilnols._••.. :: (l(l.ll33.\10 IO,571.7~1 1'700.00-:: 32,SUla71 4W.~ )l,nI.691IJa,573~1 "_"" __ 1__ - -- -. "-1 -'-- -- -. Lndl.IllI .• ••••• _. 92,:lG7SO', 6,WO.75' 1,200.001 8,129.00 58'100.1! 5.bl~. )~,g50.o:J 1852.11 O~. • __ • __ ••••••••••__ •••••• ." _. Iowa _. •__ • .•. __ ...•. . __ ..••_..1.•• ._.. 4{1.00 42, 521. 01 . _••• __ 16, a-ll. 'le 

K"""" __ ._ .••• _. __ • 1t>l;. ClIO 00, 44,2/18.751 'l,GQ1.31} 1,&l2[)6, 30,&11.&1 9ll(I II'ooa.;~ KI!DWcty............. 861.00 •...•. _•• __ .1 1,5.00' 764.00

1 

9.~2.'66 72(1.00, 2,1l45,00 

~~J:~~~~::::::::::::: 1~'m:~!_ ... _.~~~1 ~:~ ..:'.:~~~~ 1 I~:~~:nl __ ::~~~'~ ~:~1~~ ----.-.- .. -­ :-'ht~\o.nd ••• __ •••• . 211'1,409 WI &,fM.oor 2,400 fit 28,~c.o.OOI 13,4~1.~ :I,~OO.OO 4.3~3.84

lIIas;acbu""t~•• __ •••• 4,001 6,6&1.00l 600'001 :W,OO ~1,~I6.(),'I._........ 9.4M.~

MI"hll(8n. __ .._•• _. __ • 0040 1'&00.&01 6OS.00 IIll.OO 39,1116 SO\.. .___ 17,92,\.G1 Fourth Ml"bil:"ll. _. __ a. 111 ..•• __ . __ . __ ._ ..•• _ • _.1 1I, 472 00, •••• •• _ L, 100. 01 

:-.IJnp"""'IB _ •• _. _ _. _I 7, 800. 00 400. OOi" __ •• • 2;. 972 4~' __ • • __ • n, 783. 36, 

MI..IS'lII'I'L__•..• 96,2(J_ •••... ._•...... __ 1 2,18!!~ 1,42j;Q1 1,260.00 240.25' 

FIn'M""lOuri. . 57,110,50' 18,711.45 1,2"i~OO r..21~~ JO,6S\l1>6 1,2S0.00 2,f>3J.JLI 

BI.tb:-'1\=uri __ ._. 2O,101.00j 8,)ll\I,S~· GOO'OO~' 9:\,00 22,4m17I ••••• 1\,5,'j(IO~

~~o"tOQo....•_..• lro·30 __ • • 1 25.00_ ~.\9,aoi·--·-··--· :»:).001 I ! I ~~~~~::::::::::::: ..__~'.~:~_::I-I

..-~.::::~ ..~'.~.~. -'iiJO:oo 2Q. g....~_~ 7, ~:~ NcwHaml,.hltn._ .•..•• •• _ 307,: 1···-·----- .\OU14 ••• ••• 1.1li3.u 

F!n'.N.wJo""y...... 420.30 •••••••••• __ 25.00_ ••• 12.8'12.43 2.\.00 J.5~,34 . FUth N... lersoy .•__ • til. Ul. 00' 4'1, IJIll. ~2 3,000,00'1--"-'" . _ 21, IM,~' __ .....••• t, 6.';().00 llll, 637, 4~' ... _.. __ . _ . __ . __ •••••.•••' "_._ . ... _...• . _••. ._.•• 

~&':'~~~~'1~~~':.:::::::::::.::.:~:\::::::::::~: :::::::::: ::::::::::, 8, k"t. :::::::::: I. mJ4 ~: Ii!:::::::::: :::::::::: :::::::::::::::::::: .::::::::::::::::::: 

7 OOO.(,'(l' l~ rool...... . 11,200 00' 1,'llJO 00\. __ •••• •• • •.1\---:::.... ~14.(IOI· "·_·! '622.671 tOIl~7 0000\ 00 (I(ll..• __ ••••• ••-- ••• _d No..........t_._. '.--.---.....j.-•••••--­•••"-'---"1__ ....~.~ 3,S74.oo . .-. ._ O.OW,OO 31·;olO.jl····~9·37 !fI03 1214L . 21,a02-~4 •__ • __ •• __
 

fuurl""n!l' No...· 1'0'1[. a~s, 00 ---••••••--. . I
 T ...nlf-Ilnf 1""/ .t36.30! 225.00 1!lO.OO
 

'l'Mtd Na.. Yart•••_.·1 .II> 00 ..-----••.•- ---".50'00 _.••_. _ 

,.................. (............ I
 

'I'.."pfy...I~Mh New JO&OO 7150.00 100.00 10. yOll<•.••. .-_· __ ·_··· l4 7~ moo North eMellna __ •••-•••-••-•••--•••- -.----.-- 175: 00 __ .'• • 

N~rth DnkoUl••• •• • H:J' ~1·--2i:ii:io:i3 1, SOO, 00 ' _. __ FlrstOIlIn._. •• _.. · . I ......__ .--_.... T~PIIl onJo_•• ._·· ----.•...... -'·ZS:i;-00 ...-500'00 -..--4-\-00 E1o"~Il!h OhIO. __ •• 2%. 401 ' . __ ..._._.: .. 

1 2, 1IC(I.01 g~~:~~:~:::::::::::::~:~I::::~,:i~.:~::::~:~,--~:.: 2, {flO 00 .. -_..--" ..'-' _..... Fir." Pellll.ylvanla__._ 11.11. 2(J1 __ ••·· -....- • --. 50.001_•••. _. _ 0\0(1,00 

r",.lrlhP(IlnsylvanJa. ~811._. ••··· I 

4,Il{(),OO 

800.M 

2, 93.1. 34 ~,933, ;14 

"':;i~~r~~_~__ ~~~~. .10 OO!----2,·iiii· oii .-ii'400'00 "--'24,-00 

r~~"l~~~IL:::::': ····~'·~~'·~I:::::::::::: --:·125·-0i\\_ ....~~.~ ~,51l:J.34 So:nh OokolB_._•. __ ·_ I,rJ ~ri30 N)Il.W S7.'.ro J,7m ~o 4,7(1002 T~nntl!StO ••••• _•• _.__ £l!:ll 1501 ..... _..__ V;'(ll] ",Q 2, 36(1. llli Fir:ltTelas .•.... •• Gf,'r,OOoo" ~G5.1,JO ,(1,4,13 1,IlIlt.flI) 2,&ll3b _.. __ ._ . 

t'~':hn.~_:_,,:,.~ .....•....•. " ' 1_ ••_: •__ ... _.. • ----:::::: k: ~"-2-i>SiJ'OO ~:~'~ IS,mOL -.••- --.•.. ' .•.-. --....--::::::: :::::::~-: ::::.•-.-­

2o;t>:-\{l711•••: 4,.10001 :18, t?O.~2 .• ---•••-••--•• :::-~ :::::••_. __ •••••• '_ _ •• _ •••• ---- •• ~f:~~~::::::::::::: Wl1!IblnJfon ~'''i'Oji'~::::~"~;;:::;;;:;;I'.':'".00 122703 I 4 1lJJ.3b 21,OIV.66 ••• ------... •• ••• '_'__ '" • •••••••· '. 4 IIIl. 00 J , ....---••- 10'912-55 MIlll\I."_ .---.--.---.•••-••.••.•.- .•-----••- __ • __ .., 

Wellt \'1rg\1lla. • ---. ·----·-.ii·iii -. -23;r.I:ii,I--i:~:Oo .-.'--.---­ ~~~D~~~:::::::::::: M: 11:.\ •• • __ •••• -------.-- ~,: :i:~~~~:~;··;~;~;~ ·;:~~·~-I-·~:~~ I'_~~:~~ ..u~~: 51 II,OH. II 

ToW•.•••• •• 1.161~~Q,0lH, 61 1 go,Q7li.

=
 
TABLE L-RECEIPTS :PROM SrF,CIFTC SOURCES OF I~TF,nNM, RF,VF,KUF" FTSC.,\.L YE.,\.R ENDED JUNE 30, 192i, BY COLLJ£C'EIOK DlSnnCTS~ ;?;:: 

Continued ~'"

)'1i,c'] ~our Slamp [.ax"" (documenl,arr; etc.) 

FllIed
 

ch"ese,
 Capital.rock Sale of J Cerr!ll Bond~ or Auto­ do· Mekers, translers, produoo all l>ev"rages indebted- mobil'" Pistol" District mc.o;l.k, on each $1(1{) exchenge, Playing or ,,,b· ~, pocke,,", nr,s, and "'­ per 01 lace ot';., lor each rnrclg, '0' ~ututc' Larrol, or re· Total ""pite] stock Tol.oJ. mol,or volvera, Total vo,,",I, velue or $100 there (or, in ""lne ~r pad', 4 rom, parkers, Issu",. el.e. eYel"!', lOpe. I cenl. ., [raetion or fmction 10 centll per ga.]. (according thernof, thereof, "0' lon, 

2 "ents I ""m t.o vGluc) '~' ." boont 

----I----------~-I--I~-I--I---I--

Al~Il~tlIa •.••••••_._.__ ••••••_••••••••••••••_._...... • $27,539, 75, ${joe. 12 ._' _••.• •• _._ $28,177. 87 $BO. 29,••• __ • < i!80.29 AriIona ./_ •••• _. ••••••_... .16, 59J. 00' 16,1i93. 00 71n. UO I ••• _ ••_. ._ 71~, 00 

.l.rkanSllS••••••••••_.L. $9,50_ 2, ,,18. 571 Ii" 310. 1';,•• _••• • 17,828.73 349,291.-••-.---. •••• 3tO,2'l
 FIrst C"urornl~_•.•_, ._... $1,050. 00 $12.00, $1.062.00 l30.925, 12! 110, 9S!. 15 _. ._." ·~;:,:71i~5i.i 548. 617. 77 (35, 8G2. 61 ._•• -i5:S1& 58 j41, CSI.19
 

• Si,th Callrornis .•••.•••••••_._._ .. ,"_1___ , ~40, \170, 901 74, 6M. % __ •._._ ••_._.__ 1,01 U 20 416, r,r.r.. 1Q 25. 3M, 71 !----.-....I 120, 92 25,475.63 

COlorado._._•. • '" 12.UO 1350 115,749.21 8,725,4r." f179.7~ 797.80' 125,752.2~ 76,65,•••• J.2J~ 09 1,312.74
 

~32, 723.13
 B\1'an~~~%~~:~:::::::::: :::::::::: :::::::::::::::::::: :::::_:_.:1 ;un ~~ 4~: ~~g: ~!::::. "_ 70' Xi: ~~: ii 14f: ~;g: t;1 '~::::::::~ 113, ~U~ I,SSG.27 

13,783, JO ~~o~;g~..::::::::::::::: :::::::::: :: :::: :::::::::: m'm· ~gl'-' - ;:325:;:,21:::.::::::::::: _..·::·:·::1 :~t Z~~: ~~~ .__. ~_ I~113' ~7i ~r,o, 87 

II"",,,, 1••••••••• 1_ -- • -- 41, l4S OJ "'i'. ",~,·"·-'i""I··:,-. -,',::,'. "-0-'_::':' 4,3'>3 60 ~7, 127. 37 -.-- - --•••••••• ­ IGn"o ._•• _••.,. •••_••••••• ll'OU~49[ • "_ ••••_. 1l,0~3.(0 (707_. __ .'Il(, 53,83 1 Flt<t llhnOl'.. __• • ._..... • ••••• _ •••_._._ _ 81l-l,4M 34 4,491. 80 Z, 91G.38i<. 91 ~79, 3a, 22 804.20 15.000.00 695,209.M
 

Rl~htb l11moIS """1' -.. - 2,1 80 21 00 46.80 8,214 28 1,659 241 • •• _ 67.00i 0, 9~0 ,,2 162.53--'.-"-'-1 9.86 172.39
 IndlOna ._•••••_._._. •••••• _ •••• _"_... 71,351 Hi 1,2'~ (.0, __ • _ • • •• 210.00 n. 837, 16,4.059, ~15. 61 _.________ 2,63f.. 82 4. 062,0;:;1. 53
 1 ~~~:~i:Y' 1
 .'::.::::::{::::::::!....~~: ~,5 ... ~~: _~~~~~ ~~: ~:1. igl"--' 9:~~~:~1:::'::::::::::: :::::::;5:~'1 R~~~: ~i 1,~: ~i ::::i~i~iil:~~~i~~~ 2. ~~: ~g
 J.<ll1lSl3ll11 i' _I ··__ ·····1········_· 101.3'12,36 8,,113, G8 1 191,G-;].14 ._._._._ 304,~m,lg G7'.r,~ --. 730.42 J,412.95
 

M"'nl .••••••••_••••••• I... _""_ Ifi. 824, 89 ,". ~~. n,.I.·_.:.:-_~.:.::-__. 25 40 18'0">4'511 190.3°1" •• ._ 195.30
 Mor,lnnd t" _ _ _... JG'.74:l,21 • "'0 v 54,80 lb".!,385.11 12,814.]2_ ••• 3,67f,.801 16,489.9'I M"',><~chtl~tt, .••••.•• ~_._". 1 __ 414, ISS, 21 286,07&. "'1.._... .____ J.{lr,8.!iO 701,327,74 2010, 9oI2AO 1O~, 574. 52 3,975.08 314.492. ~O
 

Mleh,gotl '_'_'"'''1'' I 00 5 00 2l~, ifJ6, 82 44,353,58, ._._._•• _. 225.00 Ml, 5JO, 00 47,862.444,U~ 707. f,7 47.8(;.1,201.71
 

Fourth Mwhnlfln.••••••••••••_ _ 12 00 " 001 40,913,00 2,~.2·. '~I"""~~.'~".-~-.~;;" .3, 085, GO I Jf.O, oro.88 M.54 160, ler,. 42
 . !Ilmno-sota • •••1•••••• _•••••__ ••••••_••_..... 8& 206, 82 ,"'" "., "'U o,'~ •• 393.10 219,2.,8,53 6, ~50.11 _•••_..... ~, Z76. 78 ll, 226. ~9

I ~~~1~1~~u,i'" .....'I::'...::::I,::::::::': :::::::...1

:::.....:: 9~': fo~: ~~ 2G, m- ~~'I-·---12-11i.i-iiijl-- 324. 80 13~: gn 998, 8~U~ - --- " -- "(,'-019 G711' 004. 8~: :fl
 

BldllMIS,o"r1 _................ 2.00, 1200 1400 102,8g2.01 7002 78,300 01 1,587'0 182,819.441 1.36056 •••.•••. 6,11812 7.478.,,8
 

MontOOlB••........••.••••••• '1" "Ii 001"·' 1I .I 12.550.00 1 1 1:l.MO 00 .............. 100 30 10039
 

"\-- I···· ----·-----~:·~~l\ ~~:~g:~il :·.~~.~~I_ ~_~~. 7770 ~~ri:1A ~i~I __ :·..1 7nnl 1~~ ~~,::;~.;;~:-oo-~':~:~:~::::I -- -- 1,409'\1\11' 308.52 .W _ 1 1,71931 10100 10100 

__ • ~.vu. . :::::: ::.::::::::,' 4'1~:~ ',"':":3io-jii1:::'·:n';:::::::I;,BOI: ~~~~:g J. ~~: m~51 7J: ~~ 1A,····(.·iii 9, 1;6 ~I 35, g~ ;¥ 

. ~238-~1 1'188. 511.." 1-"'--"'001 3skm:\"i\linUI::::::::::\'j~:w.'I:03"-U:ili~:n P;~ ff:::~,,~i::::::: ::::::..._ -'~ij.-ool···-·iij.-ool···"7ii.·oo 7,~: 'ii:~ro:i~ 00' -813, s2& 42 18i.i~t ~.23,l~:,:t·M l~f~~·. ~~I i·.t~: ~~ 1~,lTh: In-.~ . second New Y01"Jr•••• _ •••••-•••••••••--••• -•••••••••--••••-.. 49 216 13 oo.~. 001· ••• __ ···_1 3r..001 29,336. 81 325,042,54 •••• _•.••_ J, 920. 95 326,\lG3.4 Third New York .•• -•.•••-••• -•..... -.••-•••••-. 29,183.33 111.881"' __ ·""_"'1 1 I " "0-'" 

FourteflnthNe" York.. --•••••••••--•••.. - •••--••••- ""."'." . .•_ -""'--"'--'1 145.00 a5,850. 41 «12,581.63,.••••_•••• 7,711.6~ .... Twenty·flrs! New ••••• _......... """ ---. ---. 552 61
 York.• __ •••• __ •• --••••••••••.. "-...... •••• ,1$801 J30.364.30\ 731,059.31 ••• __ •• 8.~93.W 7:19,' . \12 

T-wonty....lgbth New ,10277l13G1 To,42r"ZI ••• __ •••. _.... I 39OM-96 6,~9~,\12 ••• _"••• _ •••• __ ••• _ 6,495.. York ····-····"-···---····-··1···-····-· 37:1l6i19 ].17177 ••..•••--••••-•..•--••. , 7'!ll2.2'l 2.805.79_•••. __ ••. •• __ ••• 2.805.,9 

~j~f~o~~~~~~~~~~~~~~~~~~~:::: :::::::::: ::::::::::1:::::::::: ~~:n ...-tr~n~l. ":. ~~i:ii 3;4W:¥~~,3' o~S. ~3, iitm:n'::::::::::: Ikffi: 3, i~~t , Tenth Ohio ••• ··-····---···-····--1···--····· 21,236,16 1,883.2~1···· •.•• • II' 00 27:1321772 260 135.~3' 5,27o.862,2G6,411.31 

~o~h,4~~:~.g.i:O:-:.~:::: "v,,________________ ~~~~~~~::: ::~~;;;~~ :::::~~~~ ::~~~~~:~ 2!~:E 357,374.86 ... J70,6509(\... ~'.~~' ~~I' .....-..- l~~~ Ji:

2.\S95 01 -'-M;·:::~\::::i~:ii 2'476,101 .;~:~[~ 4.5-53-88 655.7,0211.96 

m5

FjrstPenTJSylvatlm.• _ ••• __ ... "_····__ ···_··· 24,341.071.553fl4. . , 1 

TweUlhPennsylvatlb.. _.••• __ •• "76300 304,712.71 JO'84J.32_ •••••••• _ 5,083.91 15,5:lr..Z3 

T:y~~~i~~.l~_~.~~.~~:. _••••_.... 3. 00 3, 00 iib ~: au ~I"'" :.::" ..: 10. 50: 40 i~; M~ ::::::::::::1::::::::::....::~:~: _....~::~ Rhotlelslatld.• •... _ •••_··· __ ·•• 18,078.89 ••• "_••.••••" ••• .• 13,374,86 61.75 ,--,,-.'" 30.<;.17 BouthCarollna.••._... --- .••--... 13374.&6. __ •••.• • ••••••.• -·····-i4:40 58,400.90 203,25 •••• _••• __ 510,92 m·E 

8outhDflkota._ ••••• -•••--•.•.--••• - •••--.::::.__ .•• __ •• 57',513.01 882,46,-_ ~20 84. 702. O't 1,723-46,1 27.16 'i82.19 2,f.32.,., Tennessee. _•••• _.•• __ ••• _ __ .••_•••• _. 82.014. IS 1,fl44,M,.• __ ." __ '" 1.64:':00 50.55612 ~04.32 3,488.95" __ "'_0; 3'~~i~ First '1'0'""_' ._•••• __ ,••• __ •• __ •••-..... (10 MI. 12 10. 00 -••• "•••• - -••• 20,22& 98 5.251•• _•••••• _ 316. "" Second 'l'e.'....... __ ····_···__ ··· - ••••-••••- lP:217.M 1.01132" ••• .•• 3000.64 __ •••• _•••• _1_ ....__ ··· ---....--... Utab. ..• __ ..••_••••_•.. __ ••• --••••--.:::::::••• _ 8,356.« 60420,... •.• -•.•"•••••-. 36'900.18 • 8.'1.621. __ ••.. __ •.• ". 83.62 

VermonL_••• "_..•. _···· __ ·• --••••-.... 31.665.50 1\,234.f>8,-_••. _ '0---"· ····394·00 120:005.12 5,l>l1.2011,958. .Il1 83420 B,324.02 

Virginia ••---•••--•... -•••--.... 1'>0-00 12,1,432,00 2.497.401 i41,3~ . 2157965 •••• __ •••• __ ..••__ ·•• .•••.•..•••-- ••• 

~p~,~~,~.~l.:~.~m.~.L::"::~ ::C~I .:::m~::: ~m~ .:~Uln'~'iiioo''':OO ~i i. '" W'.<On n "li~13' 118. 4~ &li 

"" ~y" " uti ._ ~: 35& f,() ••••" :~~.;~'~••~·~::~::I;~:~C~_:C·;C~::.:W~·.["~.~,:~;~,3'i58.~'n' n:l;n;n:'n"n-'n';n';n'n'L;n~n:n~n~n''n'l;'-"-=n~n'n'n~~n·n""·~n·n·'n;n~·'n~n·'n'_; Total._.... 4,29&-1,. • __-'::~":::::::::::i.:::: '·L~'~'~·::':'J'I_n'~'~"~OOl~'::':-::':"ln"n·n"n'n·'n'n'n"n'L'n'n'n'__Ln'_' ,. 1 
faLl', 1.-UEc£lP'I."I; f'1:0Jd SP:!l.C1I"IC SOURCE.S OF IN'1'l:R~Il1. RI'_V~:<'UE, Flg'JIlL Y,,"n ENOEO J1JNE 30,1\'117, DY COLLEU1'IQ~ DI~TIIrr;1'5

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"p;um. onea Donlers 0l-';l1nl • lnq'~'lt", Mi"""l· D",~r\et lo",·e~. "",., order .~

• ""lnnlnc!m· in u"tut<,l Ian"""," r~r Oun"" O. PraeWIOD' hl~D"", ers, ,,,d ('Om· nartoti< ""noc!io"', Tol:<1 Imelino ers, ~I 8 pounders, ll,epara· relating to thereof, $24 Re~!lil, $( Uon9, ~l hun'Ire<l, '" m\'-ool;"" 1 cent 0

" I I " 0 ~1~bOIlla •• ____ ._._•• __c. _____ ,_ ._----_ .....­

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$144.00 $41iS. (J() !4,130,25 $2, :.m.M $254.76 $lliS.40 $1, Z7~, 84 1:8, 718. \10 0 ~riwnn __ . _._.__ .. ____ .. _._ 3~7. 4lI' 25.25 fj.57, I, tW,:IS 

M.n"''' ......... _•••• _ ._---.. ----­ 105,00 8'3.88J 21. T. -$~iOO :U~ (0 3. 24~, 71 371.34 113l'd 006. r,3 ~, I'&. T.l FI",t Caillomia....•_____ ...•. _ 4](1. ~7 ~lS. II 'ao4, ,S I~, ~lr.. ~l

Bixoh Cnlilomia •••,'. ____ ••• _ 445 00 11M 00 ~,~".M 11.75 20~ 00 533. ({l lO,5&1.92 fi, 371. 211 I14.-4l! 293.~ ,eu" 17, B&l. 39 "ro Oolorado __ ... __ ,,<..__ 4~7. ro 3,210.32 I. mr. 97 . I~',O~ 101, 7~ ~, Blf<. 25, B,413.7-1 '--... "" "I ;m~ ,OO~ ", ('n,,,ocl.leut ••!. __ ..__ ... ._-._.­ .. _----­ 3,9M.2fi 2,2fA8S 23& (15 )23.01 1,310.00 8, 2Hl. 20 1~.7 20,:11, __ •__ .. ___ • .1 U "' I, OO~, 71 "

0 Df:~'1i""' .......
 U" 002.50 :J'j5, ~6

Florida ••• _•• _ -... ---. -_ .... -"-...... ~~I r.. b26.43 1, ~ln -14) 178. ' li. Ti'}, M Z '" ""00 . 14"~ ill. 00 Oeor~ 1lI __ -. ••• __ ._ 832.00 fill. 00 ,24191 1&2 30 10. NLW 00 

Hawn;; __ •• ____ - -.-----.-...- _.. - '-001 115.00 ",00 3,~~ 00' 11.1~ 5, .'>80.-12 6,200.48 !~abo .... _____ • _._. ?:I. 001 1,184. '~"I~I .•8 2'.!.5'l 5(1155 '2.:m.Bl ·0"

I'm, Illi"ol•. ___ •___ t.m", ~s n7 ('(I 1f<,7r.7,'e ~.~nl It, MO. 13 , £;~oh,h IIIJno;" ~,,5(I n" l~ '-0 178, 7,j .. 4'\1 901 M~ 1~: UI'---" -3~:OO! 9, ~r",-lC

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614.00 3, m,23 ~"l 221. ~:~--'-~:~-~I M ID,72:'I. 30 e

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24.00 14.00 ~~.~ 437.(J.J ':, 782.00 C 

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7~, ':'-:~~ I,C2'/.. ~\ i~'.1~~ FlJ1t N'''' Yo.rk •. · • 'Jl;l,9,B,74 7,,",H, ~:>'.7d ••87. 3B\ ~11 3\ l,~?~ , ',~'J5.~Q 8oc~ndN"wyo'~ __ 757 91.9J' •. ID2·S6 360,OOL ~. I4 ~~Th 2, 4S5, ~I 220 25 lJ,~:lI,B\ 2,S2't, fI..~ TJlJ,dNewyo,-k.;-. _.. --•.•• _ 1,31'4.21 2,852. 110 1 9~ 25 120 51\ 1 2,orA n 1,M~,~1

'l'Wf1ley.~",1

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MJ,OO 5,214.76 

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--ii~:oo 82:'1.-7 :l'~tl'=~\valll(' -- .• - ...... -.- 40900 5.186,87 -1;473, ~Ol 101. 01 26 10 225 00 7, lIT2. 1;0 Tw<lrth Penns~;~$DI. __ 4il7·tl'>1 '-', 'M~ 7t 006, 3~

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m Soot:, c<\rolina . ,05. 50 7,451. [,1,\ 7, o.'J5. 13 175 <15 9,200. 00 m 3,4:>.1, ,7 352.5: 'J:l, 9~2, 26
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of ."ch per cent 0' fraction
 

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----- . - -----------­
------

T".IlL~ Z.-.'H.E';E1PT.Il :PROM Sn:CJFIC S<lOIlCBS OF INTI':Il~AL REVENUE, FISCAL Y.~AIl ENDED JU1<fE 30, 1927, DY STATES COMl'IlISI:-IG Two
 

OR MORE DII;;TRIcTS; FROM THE STATE OF MARYLAND AND TilE DI8TnrCT OF COLUHll.IA., WHlf;rr CONSTITUTE THE Dr.~TRlCT OF MARY.
 

-"-' " , ' ..­ ~. ' I , "" LA:;t>; AXD FaOM TIlE STATE OF WASHINGTON AND TilE TER!lI,:,oRY OJ> ALAllltA, WlllCl1 CONSTITUT.<: TilE DlfTRfC'I' 0 .. WMlIHI'J(J'TY')N 

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,", 

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, 

, 1IneLl(li~g the 'I'emlory Df.AJu)[n and tho J)J&'-l"lcl 01 Golmnol". .
 

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1----1-- roo" ­ l----I-----II-----I----+----lc----I---....~I---;;;:;; ~.2~ AJ.':t:nia_. $$,2-5_ ••••• -...... --- .....""2: --.i-:i~;':OO 1,7'm.V;7.:I<> .--::::::::::::-:::::::::: s.'iS-i:45~,- M . (5 f""-' 110 Sl,62:;,OJ f-l~G,R[1 l-505. .... to,~~O.42 Dl:It,i,t M CoI"mhi~_....... '''''••• __ .
 

~J~~\";nd.:::::""· -. ---.:::::::..... ::::: ::: ::::~::;: ::::'$100, 00 iH~:i~ ti~:~~--··"·'~·17 -------- --•••:~::::: :::.. roUI a'*U~ll
 Michlg'm • __ ••••••.. ••...••• 2,~rJ.4G 525.00.. ~:lfI,~~g, 50 Missnu!. _ -- .......•• ----- .•••••.. ----i:;.::•..f~
 17,;'1;,:12 1,~~"O"""~_ ····~"".OO .••• .... -'''··ii.'16 SQ.:!; Zl:l.~16.,\9 ~:; {,~~ : ::::::.:::::'::::::•••••• .•••••••• _ 4, 2tI0. !1 _ 2t,CI-t,\l-J ~'" .', UO 8,~II7,OS ~,I&4 C5~.04 715 71l4:1 12,328.~1 79.17 ••.. --.....- MOO. •••••• 2a1.29 '1,508::/1;(;,28 1 2a: 40, O~ 2, Of;;). 31 ZI18.34 300.00 ••• ----•••.••--••:::::: '_.__ 2,80.\. 2'1'l, 00 60,.~.OG 3,~OO.67 29.17 20.UO • ~J.,\OO.61 ~~~';,;,i'-I~:~';i;"'" -.- - 0, 7:~~1~1:::::::::--· 1'e."' .._ •....... ,
 1~.l>'J,H 1,.:>4.lT...... Z50-(J(f 

Woshlostoo_ '",''' .'(J. 200

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"TAnLE 2.-REC.I:IPTS FnOM SP.I:CliJ() SOUJlC:t;S OF INTl':KNAL RE\".I:~UE, FISCAL YEAn ENDED JUNE 30, 1[127, Ill" STATF.!! COMPIlBlSG Two 

OK MORl: DT/'l'RICTS; FROM THE STATE OF l\liLIIYLA1>'D AND TIlF. DISTIlTCT OF COLUMRIA, WIllCH COII'flC"ITUTE THE DISTRICT OF' l\IARY1..,",;0; .A.1>·D FROM TilE ST.\TE OF W.A.SH1NGTON "ND TII~ TERKlTOny OF ..\.I,ASK", WHiCH CONSTITUTI" "JlE DlsTRI(~r OF WM\HINGTONCc-nt\nlled 

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Cj~.ron2'

(,moll). rcr 11l,,,,,,'n.:l, I--,-,-,-,.-.-,-.-'--C-,\~:-~.--I-- Cl<:"-C-.-T aa,~el, l'<lr -,-.-,,-,.-,-,-.-'-C-,,-,-,-"-.- ~~~;~%~l~~): [hOY"lm!. 

fill Ih""S~I"l, DB' 1110ll$>Dd, por LllOusno<l, por rhr""ond, ),or ,ho''''"",'l, ~7.20

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Cnl~omlR.. •.•.
 Distrl(t of ColumlJi"'... •••.. _
 Ulloa;'_.... ..f.. 

M.';'hod __ .... Mlchigan•••• __ ••••• _" 

Mj"'onrl. .••.• N."'J....o)·••• 

N~'" York .• _ 0hia...__ ..... Peon'11vnnIR_ 

T.J"" _•... ..•. _•• __ ... •••..••• __ •••.. 

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TABLl: 2,-RECEIPTI:! FROM SPECIFIC SOURCES OJ' INTERl'I· ... L REVENUE, FIBC"'L YE"'R ENDEO JUNE 30, 1927, BY ST"'TES COMPRIBINO Two ;j OR MORl: DISTRICTS; FROM TIlE ST"'TE OF M"-nYl,AND A:"in THt: DISTRICT OF COLUMBIA, WHTCH C()NBTlTlJTJ: Tffl: DISTIUCT OF M"-RYLAND; AND J'ROM TffE'STATE OF WASHINGTON AND THE Tt;RlIITOlIY OF ALA~K.. , WHICH CONIITITVTE THIC DISTRICT OF WASHINOTON­

('-onUllucd 

AdultefAtt<! bntLar Pr""""" or ",novalad bullar

8lnle 

(;010,"<1, uncnlored. Manu· 

po, nound. per pound, facturern, Colon>d UDro]or.d Co]o",d Il;nrolo,.<t Total ,,, MBn,,· ,,, MBnn­ 1OIJIll1.8 7i ""ut .~ ol~om",· nkomnr· ~l.omar· ~Ic~m",· Doun<1, rn~tlL'crs. Tolal j{""d, faclurera, Tnt~1

~a'Jn", ~arjm. ~'I1jD~. ~~n"c. 10 ""nc. ,"00 roDt ,~

"' W $l,D 'M 

--~--I---I--I------------------------ • MMta. , __::.•.•._.... • •• _. "•.• _... !-O5.7.; _.. .. __ •...•. $85.7'; .• __ .. .• __ ..••••• . .. __ . ._ ._ ... _ 

California -----­ - ·-$55 15(1 73 -~-ioo-oo -----­ 1~.9~2. 3~ . ._ 'l~..\S/) 101125,73221 $lnsco, .. _ $122,S2 ._ _ • __ ••• . 

District aIColumbj,,:::::::: -..:::::::::.. ' . .._: :--1" ~839: 00 ~. 6~'. ~~ __ . . . 1, lJOO. 00 7, 5C3. d--I .. .. _-I.. __ .. . ... . . _... ._... .... IlIinoi' • ._ -$320, 317. sa 311. 220. 00 9, 1;(j(I, 00,.. _•••.. -.1 1'.\. ~t'2 n lU:'O 00 2.':, 9<;, 1>7 752, 151 00 oJ(! .. ________ 500, 00 .. .• .. Mn'y!aQd. ._._._________ 2D2,4f>9 5~1 5, OOf, 50 2,400,00. 24,421. ro, m ~o;. 3~ 3.600.0[> 3, 3JJ. 31 3~2. 5~5. 731. __ .. .. __ $.1, ooa. 501 $100.00 $f, 002. 50 MichigllQ • __ • __ • ._. m. 40 I, 650. .10 r,os 00 • O~. 00 01. 41 0 ;0 ••••.• __ ·.1 7.:1, 0"5 05176, 85Ul, .. __ .. __ .. "_ 1 ~-.;.; .__ ._.__ .. Mis.'lOurJ. •••••••• _._._._____ 77. ~12. 40 26.m.97 1,875 00' 7,15:> 00 oJ, 0;~:73 J', 21lO, 00 e, D8:l. ~7 IbIl:al6. 47 _. _._ ••• __ •• __ •• ••• 1,464.10 5O.V'.' 1,514.10 

NewJcrsey .____ 10, 241.8D j9, 007. 72 3,(l2500' •.• I ~l,OlO.;o 25.00' H,23~.:14135,473.or.'•. _. _" • • . 

Ne-w York -._._._. • 827.30 7:;(].OO 37500' '>00:«1 ;~UnJ n _ 13n 3l~ 3B 120 4()3 nl 3" 3, $1.01201 1,3;1 on •••••••••• •••• _. 

g~~~;'Y1V"D;"::: :::::::::::: ~g: 12 ~~,.~~~:3 2, 4g:j: ~:I 2g:~: ~~: :;.;~: ro 00 

1 

~,~ 1~~: ~ti ~I .....---­ . -­ ...--. ·1-:-:-----· -----32-50 --. "4i-67 .-.. 74'i;; 

Te'a'_". ._. ll8,849,11(1 5,M3.75 739,13 ~.7,\9.1I3: ,11.OJOl)'l l,lY.ll 00 1,fiM 10 ~R.n-r,!l ~l ••••••••••••••• _ ••••••••••• _••__ • _.'. 

WBShingtOQ. • _. _... •••••• ZI. 50 2, 412. 30 700.001 "_.1 20,~. g61 ··· _. 4,!>OO 011 Zll, OBi 17(••• ······1-------. -­ ..---­ .••- -­ ••-­ .--- .••-----.- -.-••--­ •• 

Make,",

,.. e., !-,"cker'. per To bornl. or ro>­ pon"d, t con!' Dneken;. J ",,,r. m 

,,""' "' ':,,:,1;, \n''"''\'~'ili'i''\ . mdebled Pl",vin~ null ",,<1 H'­ ;lil"\'~ ToLoJ i:'l ness, cnrds, TntoJ rnoLnr \'~h"". Ih~..I~r. "I:l 

loJ C:-l~~l value or Q v uo J'e-r pac];: (':;,:~~ J;'.,~tr f"'r ~al 0 ,=•. etc. fmction frn.ctiOD 10 ""uti! Y'" len, d' th f thereof, cent -h cent ":;:::::? (eccor ll1g 2 :;.';~~s' 1 cent 1_____ """ to vl>l"e) ~O

- ---I~ $I,m 73 $20,00. -------." .• -ii;nl:7ii 9~k;~~ ~~ --$46i;2i7~J::::::: -i5;~~[fill-·tiB~;~:~~~ . 'Alnska _-. ---.----.•---. -----.---••$i;ii,O·001--$Ii-OOJ_'_'_' ".".'_ ""_ 711, 8011 06 ISZ' ~~~ U-:::-:::.::__. 14. 40 56, 51)1. 00 .---..--:6-;~I: $Sii~· 2(, 15 100 52 E~5, J~1.41 CnliforQ!a._ •• • ••• __ -.----.--- 54.598 36 " .....-..-. 12 ". 64.7, 502 !l9 4,54& 80 ~,920, 349. 13 679,4,,' 12 . 3' 21') 5~ I&, 0113, ',0 District of Co\urnlJla •• -'·25.-80 ... 2i 0 %. SOl S9Z, 098. 62 ' """ 50 40 125,825,11 12, Sl,' .--••.-. '82~: 21 ~8, 0'.<3, 3t1S, I~

IJlinol~. __ ••. __ ._. ·__ __ •• _._. , ;,__"" ...;'''~ 113,144.85 ,1~,~~~ ~~_:--.::::.-._ 22550 301,001 OD4S'OZl'~ii'~~I-·····-- 13137.70 1,012.373.91 u.: :Marl'land __ ._•• _. __ • • __ ·_· • ,,,,,",, 2~O,~49S2 u, ..... 410-0 191220 317,7r,44~ J,OOO, '--4109'72786 135018.73 (/l~~

Mkhl~"n_. • •.. __ • · ·_·_2.00 12.0~ 14QUI19~.7~77g 1 2G,M3~4 00, .' 803'88180 103~1Q',"2 725,28677 '0.\87 1740:1H.4' 

~~~l~%<,i-::::::::::::::Ti:i5ii~oo. ·--6O__ 60! --. iii~oo ...- 70'9U 7m~~ ~~II~ Z;~. ~~1 n--.8t~:~~:H[), 1:;;;, ~;.;g 2~: ~~~: g?~. ~~ ~;m: ffi· t~I~~::~~ 4H~:~ 5', ~:~n~ Ncwyork__ •• __ .•• ._ -•••---.- I ••...•. _. .1 3~~ 3(',1j "II '" I II 2') 70 &'9.12~ 3,1 """ . '11110 78" 19 0,420,0, O'J Ohio • .• __ •. ·-·---··-----1-··----·-- "001 r.L025~2G ~36,9::'O.~~ __ ••• _····_·· 1'~4~'2D 1~."25S·~~1 2,127.783,0 ~~I 004'20 S,321.02 :J;l
 

P"nnsyl~;"lia_. __ . --••• -.- --. --- .:. ...•..'·".-00 1~.'j\.1 ~01 ~·Q'~.~l··-····-;;~i·iti ·~9'.\"'1 m,77'l{l\) 5,531.261,058.561 :·;~~I:::::::::: - •. .. "'" 0
 T",a~L. •• _· __ · -.--.- -.. -.••-- 150 UO ,I~l 15931 ., I. WlIShifl~ton._. •• _ ... 138. [,3 . 1--"-·-'-- - , "'J 

I"arcor.;c:i 

De&1cl'S In 

UQtlucd narcotl~ r,repa.m­ tl~1l8, ~l

$1. 50 214.98 

2.00 

2:12,75 

753.90 

456. 25 -0, :ll 

Oplwnordor 

blanks, per 

hundred, $1 

~.~

042.06 

W.OO 

526. 45 101. 94 

270. OS 338.10 

Miacellaoaom coRe,," I,ion~ relating 

tonarooUca 

$2-5.00 

8H.75 

2,275,00 35.00 

330.00 

2,045.95 

9,S07.52 

f,Z16. ,I/) 

30,800,40 

6,418.74 

t4,4CJ·U5 

15, 31}1, 5G 2ft, 692. SI 43,8811. 70 

353,00 48, 39~, 10

l(l, 750. 79 709.56 IW,~SS.OO

"'~ 3,05...·15 ~O, 701.:JJ 488.97 ~7, t&1. 73 

10,15& 00 

4, 900. 50 

43,3.18.77

'""".~ 8, 00II. 15 16,007.30 11... 62 
~~~~nl.~: --~::::::::::'~::I'1, 2g3~~j: ~" -"s7:(i,i'§ -:'~:.B2.-,'jii ----'U,-~ -$,iU:112.'ilill, ~it:: iri2, :J~: ill·~~ &.i,-7M:47 :-.$23~.- ~S -s:i'-wi" 92 ~0&$~~6~ ~~I 113l~' ~~ 139~U2: ~~ gi 1:1 

DI,trfctofColumbis. 249,69Z.W S6~.091_" • ----- ••--- 4,6::2.21 RlI'2m.15 34J,l40.()() \Ill.OOI'._". • •• _ 34,21309 31,303 00 18,227,332 OJ 0 

lIIinol;_ - - - ---.-- - -•• _--. "1 J, 8\10, 796. G3 32, e4". 16 _•• -- - _•• -_ •••- --_. lOG, :lI3. :32 1,272, 413. 49 .~, 30'2, 168. 60 61, 345- ~4 • 80•. 78 •• _ 685. 8,,3 46 748, 000 48 217, 378, 69S. 99 "'l Marl"land .•_. __ •••• __ ..•__ 268, ~1.>. 85 YOe.97'. •• __ 1,434.39 4, OJ5, 69 1r.9, (154, 32 444,725.22 3, 520. 00 121. [i81 __ ' ••• , 98, MI 23 102,193 21 1 32 478, 975 8!l F-< 

1 J.lkh1~~n ....----••--_.-- --' 474, 925. 13 -- _••• _- --. --_. _••- ••• _ (1,012. 0'2 412, 141. Hi 928,078, 31 lL 397. 391 roO\I. 70 '. ••• _._ 547, 089 73 559, 000 !l2 197, 1)\18, 100 42 !7.
 

Mi'''''''I_._ - ·····--···---.1 411, 650. ~2 181,2-\ ---. --~ ••• 2:J, 21,). gO 255, S~O. 32j . 0fI0, 877. W 13,502,72 2.,1.09. •••• Iw, M2 01 Ji9,395 82 70.295,000 3:2 >4 '
 ~'''''{;'''"\'-'.- --..-- -_.- 4~1, 57~, 60 172. 85 ~~i'. 20 -.~ ••--- •• 2],9.14,03 443, 86~, 391 028, (HL 07 12, 002. 94 •••• •• ~._ 3? 1,682 94 345,Il85 B~ 113, 9112, 763 06 
 ... ·,"k • • •• __ r" 405, 228. 30 M. 748. Gl "" 59 255, ?2,295, ~71. BIZ, 517, ~23. 12.11. ;~ro, BU, OS 40,292. 45 ~6, 7~".,J~1 2, ~46, I" 3, 34g, (ro6 253,428, g80. 7gl~M,079, 237 01 
 1 1 j.hio

.,._.,_" .•_:,_,.__ •__ • __ ••__ 705,337.42 I, (H,I, 92 .---,.••-- 87.50' 28,4(;I.28 M,I, 2ro.10I1.300, W4. 52 20, f>li7. 30 54. 16 •• • 61C,251. 59 642, ono!; 147. 4;j(), 942, 14 .... 

u '" .. ;.---••- --. I. 521, S02. 82 8, ~05, 81 1_ --_..._-- ...--_.. _-126, 389 r,r, 914, 44~. OU 2, 4a. 4~5, 281127' 459. 3.1 116, 98 •• •• __II, 317, 194. 98 I, «4, 771. 2\l'US, 763, &11. 12 Tens_ ----. -...•-. --._--.. 106, 325. 21 -- - _.--- ••• - -••• ---... 1,240, 25 4, 039. WI 232, 282. 97 • (03,88& J7 . 2, Ill. 11 (31. 32 __ _ 145, 923. 65 148, WG. HI 44, 9,,9, 2(r,': SO i::!o£. ~I.5Lin~ton ... -...- .....- 138,603.f!:7 .... ~,615.77 108,709.97251,1189.6121,093.00 42.43 __ 40,778.34 61,914.38,13,8M,4H9~ ~~ u--nu-- ....-- ...­

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REPORT OF COMMlSSlO"R OF '''TER''A/)~EVE''VE T"'BLE 3.---SUU!ll.ARY OF h;TI;JH;A[.-RI>\"E~·t;E RECEIPTS, YE,l.Jl5 EKPED JUKJ; 

30, 1920 AND 1£127, BY SOURCEs-Continued

:::~=::~~~~:~:~::1' :::~:l'r~-::~~l'~'~"~'~'-;~(+l-:
 

«tWlcinl tue:!) __ . .. _.... .. 1,407.376.91 l.3ll2.~~l.a3 -al 81~"

COneel!ono; und.. pr<>b.lblllon lows ... • _ Utl, 1~7. 6:J 502, Sill- 12 +&: G7~' 011 

IIll.eru:lJ '-entl.O roU..:wl through CUSI"'Wl . "m""" . . ..•.. M, 005. ~3 -&0,30:2_ il\l -14, 7l12. +4 

OU>l:r mlsrelIBl>tOUS ~1t>lS ' ••••_••••••• "", 515, 711. SS 1.009, 337. JO +1, 1101. 42l.. Q 

'1'<>1.IIL •••••••••_ •••••••••••••••••••.1 ~.37~.51r..M 5,6ll7,514.H +I,SUI,2IlII.TlI 

Orand to,al mm........muu...;
 2,b35. lI(l(l,~s:t. I~ 12.S/l.>, 6&1, 1211. ~l f +2\l.e.'i3,:D7_7:l

'Tpdudes $'«I•.'>5I_U9 for 1!.'25 pnd SI.~I~,H~."M fClr 11If/, do.llnquent I""'" oolh,,:w;! und" ropoaltl<l ... 

T",-nLE 4.---SUUU"'-RY OF Il'TEHl'I"'-L.-REl'f.l"UE "P.CCErPT6, YE"'-lUl ENDEn Jus. 

'.30, 1926 ,l./'iD 1027, BY COLLECTTO:X DL3TlltCTB 

.. 

Alllbam _ _••••. R!,millgllam la ••••_...... 59, 4M, 996. 31 510. Q83, 183.33 +" _:1 "'-ritona_. __ ._••••••_ Phanol., An'•....••••... _.. I, 904 71>0- 45 I. 137. II I, &8 

ArkonsllS••• •••••••. _ UtLle Uoel:. Ark........... ~,9J:t ~r.5. 25 5, 250. ~27. 19 

l'irst C~lilarni. ._ SBU FrBllel.co. (JnUL.•..•.: 73••60, ~5(;. S3 T7, 1~3. 335. 31 

S,lrth CnliIarnia••••••••_ Los Angeles. ClIUl.••.•••.. __ 51. WI.:i-!8-. II) {l2, 33~ ll&2. 1~ Colontdq•.••. •••••.•• Denver.Cola............... H.I;;IJ.:iW.29 13.4J3, 239. 30 -.

COlllleemu!.... ••• __ .__ Hartford. Oonn .•••_•••. __ .. 35. :.:lll, 52.'. 43 M, liD. 4:7. &II 

Ilelnwafll __ •• _._ ••••••••••_ Wilmington, DoL......... 11. 1l32. !l.'fi 05 11>,:171>,&»23 ••"

gonda__ .•._.... .... 111cksanrtlli!, FIll. __ •••••••• ~1 n. ~7, ()S,;. 75 44.453, OIll 42 •• 

oorF;1A ••••••••••_ Atl:mla. Olt••••,.~••.• . H, 231. 4V7. 01 H.m,D50.:lll 

l1awall•••.••• •••••.• Ronoluhl.llltwtoll........... 6.7fli,l(,1.&O 10,331.006.65 '" -.... Idaho •..•••_ BojM.I~ho •••••••••• __ •.•• I,M llill. !A 1.4n,;n;.l/2 .,
 FmllUinols_ •• ._••.••• GblC8j;o, IIl•••••••••••••• __ . ";'00., 1M 117. 6D ~"t:!I. 11\0144
 

Eighth Illlnals •• SpclngOel<lillll....... •••.•.. 14 ~. 3t9_ 83 II, III.:i32. :i5 -"
 ~. Inai&nll •••.•••••• _.__ lndlanapo .. Ind .•••••_.... 39. 837. 35/l_ 4P M, 1101. 1()-1. 47 ~.

law... __ ••••.••• ••••. DUbuque. Iowa•• , ••••• _•. _. 13. ~~2, D63, 79 12, 66G, 311_ 0Ii Kansas ••••.••• W1ohll..., Kpng •••.••_•.••• _. 17. 13.\ i.2:1. :r, 20. 214, 690. 20 +"

Kentucky•• _. •••..••••. Louisvlllo. Ky••••••..••_...! u,8i;;,2O\l_n 'n.6llO.fS.I.1l6 

••

., I-oulsmna •••••. ._ Now Orl""m, l.a•••••.•••. _,~ 16,:\47,128.89 17.478,975.35 ., MlIlna. ._..•••••.•• Augusta. Mo•..•••••_•••••. ' ~. 783, 009. 21 ID, 100, 044 38 ., MarylllIl'l... •••••.•• Baltimore. Md.••••_•••. __ "1 17.li35. 948. 42 W, 70t0, 3DJ. PI ~.

MassrIChl1S\ltts_ lJo~to<>. lIlass•••••••.••••. __ 118, &17. 761. 4l 111,700.351.52 

F1n;t ,Michigan I•• _" •••. __ Detrea. M ich••_••..•••. ".. 212, 008. Q78, 52 1112. 107. 025. l~ -. 

Fourth Michigan _..... •••• Oro<>d HOI,ld•. Mich........ 13, 560, 169. 02 6, &10, lSI. ZI ~"

Minnesota •..••••••••_~ . St. I'Olll, MimI••••.•..•..••_ a3,59R, 182. 67 28, 144 7f,;l. 81 -" 

MisslsalppL •••••• __ 1nckson. M I",,:.••. .. ..•••• 3, 9W, (5fl. II 3, 400, W.. 23 -"+.

Flnt Missouri••• .• St. l.oui".! MO•••••:::••• __ •• 62, 87D, 794. 1)1 M, 423, (if,.!. 1>0 -, Sutll Missouri•••••.•••• _ , KanA:! <,;Itv, !lin .•••••••• __ 1.1, 057. 000. 46 1" 871. :loB. 7. Montana•••••..•_ _••..• Heloo". Mont••• "........... '9,100.561.41 4,331.630-76 -" 

Nohrutn_ ••••••••.•_ Omabo. I'obr.•".•••...."" 7. 458, 138. 12 G, 117. TIS. \IQ ('J-" 

Nevoda _l~ ••••• .•.•• Hwo, Ne~ _._· 6.'l6,34S.114 653.1159.00 

Now H"mpallire __ . __ .••• _ t'ort.owoulb, N. H.. .•••••.. 4, 125, "N3. 7lI 3, 503, ~74, 65 -. First N.w J.~f..._ Cawdeo, N. J _...... •••• 190 502. iill2. PIl 190 01.1, 2IH. DI Fifth NewI y •.•••. _ r,·c l>I"k".N.1 _••• -02,S6S,743.02 1H,1I47,41ll1.05 -..'

N.... ~I.wcu.. •• A.lbU<l.Wlt<lue, N. M _ 739.~M I5'W,l103.:!'Il -. FIrst N York. : .••_•• Brookly". N. Y __ &5, 122, Z!1.1l2 6ll, mP.l 

1lee<>n<IK.wYo,k ..•• CWlotllb()UJ6, New Yorl<. 36.l,,7~9,13U.4I '3S1,lH9,6«-73 

N. Y_ +" Thlrdl".... Yo'~ .••••. 2..lO WltIl .'1flY-CO~40tlt t;6,OOi.::lLM 11I-S,2W,2ll3.~1 A tilrCllt. l'ew Yo.k, N Y Your""""'b~·o"'Yo,L.__ A1baar,N.y............. '1I.05;,07g.83 '602SO,2JIIll.n
 

:~1:~ '.:';~ 1~~~~~~;:~~<:ea"lIdan>d. "nd t1Lol fiLM" c<>m'imlo<l Ona dLolnCI. to be 1;001''0'' 1

Il1O 

d~Lrltt t>l M'ehl/;M. f'eb. I. Ill'27, 'Inolud... over "',UJ,ooa lro'" l.he ...,,,,, ool~ 'lDclud.. )1.100D """"U<1t 01 dOCU'''''<1lUr 11 ....... In Part-o Ri"" .nd 11.139.00 cou..::.ed au pr
 

rrom 'hll ',llJiID laloDa..
 

Source ,~ ,m deere'S. ( ) 

-11.24~.U7

+B8.a~,118

+30, 7T6.1Il 

Mtscdlana"u", " 

A,lult.r3t,d and process or reno"81~<1 butlor, lUIad cllte~, and mired flour _. .____ $Zl. 322. l~ ~21, (178. 10 OI'OUl"'~f\rj,",. colored ••. ••• _ I, 07J, (I,'I(i. 00 I, lr,l, D;~. ~7

OIOOUllll1lnrine, uncnlufe'1.. __ •• •• _._____ :<lIl, om. 3tI 619, (;&l. 4t 

Ol.lom"n:~rine rnanu(actura,.. ond dealors 

v., COol 

Inc" 

DlsLrict LacMian 01 ""llOCla..' a'lir.. ,~ 19:J7 ­ (+) 0,<1... laroMa (-) 

~----I~ ',---\ I~

,
 

\~

REPORT O~ COMMISSIONER OF IJ':TERNAL REVENUE 77 

'\ . 4.-SUM)URT 6, I"TER~AL.-REVE:-;UE RECEIM"ll, YE,I.T!6 EnnEn J U],'E T,l.Bl.~ 30, 1020 A~n'lQ27, BY COLLECT10N DI3TILIC1"S-Continued 

==~~,=~~~~"'~~~;===~~=;-=~

""=, Dillricl Location 01 c<>lI~tClf'S' om..., ,~ ,m (+)ord&­ ,"­


I""""" (-) 

~rst Now york....1 SymcuSll, N. Y ._..... $17. 68:l, 03:l. ~J $1Q, OC6,D7~ 32 I -4 

T ty-elghtll Now Yo.k•• llull"lo. N. Y _•••••••••••_ ~9. MO, ~11. 11 ro.2OO, IW. 7lI +J !t~ Carolfua•.•••.••••••1 naleigb, N. C.... ••• I~:l, 40.\ &:13. 3-1 '/lI~. 6,11, 117~ '6 +7 K~hDakota••••.• _..•••.•1 ~arga.N.Dak_._ ••••.••••_ 'j.OI7,~711.84 ;~1l,5IIO.h7 -?l Firs~ Ohio. __ .•••_••••.•-••1 {,lllelnUaU. 01110.•. ._ ••• 41; 1+1, :r.H. n n, ~2"1. 1]4_ 73 -p 

Tenth Ohio., _•••••••••••• Taledo,Ohla.•_._ .••••.• :,I,loSP, !0l3.8.1 2:"DI3,'"N.8~ -I Ele'<ellthOhla; _•••••••••• <;olumnm,Ohlo•••. •••• 11, 106, I:i4I. '1T 1D,O~J3(t46 -9 

ElWtrellth OhIO.••_... •••• Clu~aland. Ollie.••••••••" 13" 81~ 3ll2. I' 6ll, 337, 611. lJ _~

Ok""lahalIlll-_•..•_••••••••••• Otmboma,Okla•.•• ••• 18,D~n5,D4 23,.61~,I!.'l.Q +31 

Offi\OP__ •••• _•.••_••'" •••• FOrl1ll.1Id. Oreg ••••••• __ 1, IllO, 0117. Ill! 6, 711, JiJO. 76 -ID FiniPennsylvanl" Pb-11ll.<lelphl.,Pe.•..• • 1C6,M:l,!ID,28 I4Q,M&0.5.1V +1 

T1rellth PemtSylvellla_.... Semnlan, P,,-- ._..... 2Il, 114+, iiP2. 28 20, 1'0;\, 18 -I T1reolv.lhlrd Pwu.ylvIWilI ·I'ittsb-lIrgll. Fa._ ••..•••• _ 112,=. o:u. ld I 68,Sa. tTl. U +1 

Rhode ·Tsl:tlld_. ••••. •••••.. j'rovldem,e, R. I •• •• Ill, SOl; 181. '29 IS, 107. &S1, 61 -I~

soulb CaroliUR••• __ •••.... Col"wbill, 8. 0 •• _••••• _ 4, SW. 501. 76 4, D7D. "MI. 26 -], 

south Dakala.....••••.•.... Abor<leen, S. Dak.•••• . 1, III; bll3- 04 sn. 1141. Z! _2~

TOll~_•••• __ •••••.•..•. Kesh\·llle,Ton,n ••••.•• 17.256,133-110 17.SII,&1V."N +3 

FirsITom.'l ...••.. _••••... Aw;tin.'l'ex•••.•••.•. _._ 24,371.:14&4& :,I,CI'XI,II55.I~ +3 

Secou[l TlWllI....•••••••••. lla!Iao, T"" ••• •••.• 18, 1J07, 700. IP 1P. sr;s, ~:.2. (J4 +7 Ut3h_..•••••• __ ••••••••... SIIlI Lake City. Utah••••• _ 4,063. 2SIl. 1Ia 3,P23, WI. 10 -a V.'mont•••••••_. __ .•••••.• lIurUn~ton. Vt.. .•••.• • 3,(01.:181.16 2,lml, 157. Il4 :-17 

Vh-ginia ••••••. •••••••.. Hlehmalld, Va.. •.. 60, 186. 031. (1(1 7g, 100, 323. 61 +3/)

Washingtou_•• _••.•••••••.• 'I'caomo. Wash••..••.••_ 14,311.~8S '14.00),415.51 -3 We.! Virginia_. •.•••••• j'nrke",hllTg, W. \'a ••• 1~623,J58.06 IB, 3M, 296. 25 +17 

Wisconsj"••• _••••...•.•••.• Milwaukee, WI. ••••••_ ~Q, Ii'J5, 3.'I.~, 013 .w. 838, Gil. 61 +3 w:>;Ollri~ : ChOYOI"'~. Wyo•••• •• 1.¥,,,.~6.65 Ii 8S!,!07.t8 +l~

Pb-Jlipl1me lslfilld._..... •••• Manll", I . 1. ... _...._...~. _ 11'<i••\~~. 7~ 37,. :;:II, U -5~

TotaL. ••••••••••••••...•••••.•••••.••••••••'••• _ 2.835, 000, 8~2. lG [' 2. 1l1I,\ 1\S3. 12\1. 91 +1 

'Inelll'l.., 'l8.~27.3·llocoma\0< un Alaska ,allJo~1. (acl. of July I~. 1914). , III aJdlUolllo Lhl' amounL. c<>11."dcn. on tah''':co manu!aelure:; rra~1 LlIe Pbilipllln.1slandl "'" Includod .. rallaws: Firnl Culfforuln. ,w1,.62-\HnwaiJ••2.023.1;; Fi,.L Illinois. So.i2J.77; Iudla""'. bl.OO; !lerond .Ke..­ ror~. $2.'17.00; T,"n1y·Oflil r-<.w ·ark. ID cellU; lind WeshingLan, S2LUIl, 'Tlto 6gurflS ""ncornln~ hlternll1·'~".n"", """,ipts!lS givell la lhia .LaUllIllWl diller Ira'o sneh 6gurO'l 

t:a,-,;e<! in othor Trm."IrY Itatemonl.o shawlIu!: ,he l1.nIulelal COlldiLion uI n,o Oo,-.rnfMUl, bec:allSll Ihe fOllner ~ot ""IIacLlon by 11II1Imal....,v"nue oIll""", lllraugb.aul ,ha C<>\WLry lncl"d/ai deDOtlI.1 b~' """ • _ ... al"rnounU roceJved fro", ",I. of ln~ernal-rn"",,ue s.... wp:; ""d del"'!'S(U ollDternal re"ellueeollected 

lhrrIu;:h "u"",~ om""". ",hUo tbo t~l!cr rol1r"",nt 'he de[JlCl'iCl oll.h_ ""UocLlaiLl. 10 tho Tr.....ury or <Ie"",i. 

durlllOl' 'ho n....1ye...- ""ooorn&<!. Lha dill.....,,,,,,,", being d ..... 1(1 Lh. lroc' th"L 10= ur l.he ""n~uo,," in .... Io.n.. p&rl of Lha l!&cnl )'OM <:ao nol t>o <iO'posiUld or ~e Dol roporU!<l l(Il.ho TI'1lILI.IIr)' "" d.[JICl'iU!<l unlU 

otter J!'-"e J:l. l.hw "",,"vl"ll Uletr> 101(1 Lhe lallQwl.ttg fl.scBJ yOM '" 'ocrJrd&<l In thtt ......lAWMls oh"",III,g UJ. "',,,Unoll of ~he T""",ury. 

TABLE 5,-S01.lUART 0 .. Il'IT"l:R:X"L.-RIlVl:l'IUE RE;CEIP1'1l, Y[lAR ESDE;n JUNE 

30, 1027, RT STATEIl 

-~•••••-.-•• -. .1."'"""'.:....-.-..-. 2,M9oooo :1.11 Mottl6.~

'11l,45Il,A47.~

IA3.),\,l07 

S524,nd.m 

3,1>JlI.U 

'1Q,9S3,Un.1l 

146.wo.£2 

0.18 

.DI M.~I2.67 

,Id,i"..-"",-,-"

CIl.Io.aJi •.•,-.-,. f'Jlora,lo "'-'-'-" 

4r.ll.00Ll 

I.P2:I,OOLl 

'.U3,OO) 

.iII 

1.113 

1l.1lI 

1.613, 19l 00 "~40ll.n 11t.:llIl,Nr..ll2 QllJD.Cl!l

:if),$,4,17.U 

V,17!l,6JO-:13 

1,717.111.118

1I,~\'I,rm.l~ Ull,I&.'4I&~

.001 

.I~

4.81 

3.76 

2.73 

~1.47 ~i--··'··· DeJa 

~~!ictoicoiUiUbii. O'Ulld"-___ 

1,074.000

1.~000 2-<3,00)

$,000 

.110 

1_37 

.~.4~

17. 11.'46U. Sl 

.1.\'rllfo,7X1D7

14,319,~~"M III,Dl9,~ZLIl8

8111,1JIH.&'> t.3Hl,6ll781 

1.!l.I6,Illrl..iI' 

~207."Al.M

1J,UJ,ZlIl.!S

Sll,11o.U7.N1 

11\,371>,lW.Zl 

l~,227.~:l.o:J

.41 

1.26 

.54 

.M 

I~M

ZL07 

1>1.77 

311b 

~a"'lii:. '" .'.-. -"-'-' 

1.843,000 

8,111,000 

LU 

:I."" !5,M9,83l.7.l 13,1IIl&,6111 49 lU~2,2IIXL:IO ~78.!IIl8.n 14,483,~UU.'lT7,OSO,2lI 

I.M 

.ro 32.lH 

4.60 n~.··.·--·······

............·.:······..··1 'lao! ....--.... 

2W,000 

6:14,000 7.2'0(1,000 

.~

.AS 

6.13 

1>,14J,/IOIl47

I,Oll,429 t;1 

1~1>7a.ll88.G5

1B7.4V7.19 

49,!Hll.1' Zl,407, 7l0-a. 

5,3aI.OOd.M 

1, t17,178.II'J 217,~78,6lI8.il\l

.J\> 

.D5 

7.59 

17.8.'1 

2.17 

:IlI.7'II 

""~ the T~rllorle. 01 Alt.Ue alld Hawaii, 'ho! Dlo.l.clct ur Coluwbla, IID.d tb-. PWI\Jll'i"o tolalld., 

Inlornal·I1I'.llue roCEtp,", y..... enlled Iune 30, 1m 

FOl'u1t;t!ou p" II. or J'II}' roolof 8""1111 I I~:n -rotal I Po, 10101 capita 

tho Crn.n.. (Du,.." oJ Mlstxlflaooow I I tJu. l~\~~ Illrome tax .. p. II.IU".l1-e) AID.ClUnl ,,"nto[ ,"W 
•••

--

78 REPORT OF COl\BHSSlONER OF ThTERNAL4E\'F.l\"UF. 

II TABU: 5,-SOAl~IARY OP I~'l'ER~AL-nEV&:>U& Rl:CrlPT8, YJ:;J.H E.ND£D JUl,"']>; 

30, 1927, BY STA'l'E6-Conlinucd , • 

, 

-.
 InloCrnBi.mvonue IUltlrlO,,.e£U" ended June 30, ItlV
 

-,- Populatlon
 

as of July
 

I, HI'l;
 SlJIte Cllplta '. tbeConsm 

(BmMu of w esUmute) 

, IndiuM •••••••••••• ~. 1.'11. O(IIJ S1L(~

J. <12·1. (OJ

~;;~;.;:::::::::.::_1 I. ~,!-,\, ~'010 JL(Oj KCllt\lcky... ._ 2.'>Jb. OO'J '" 10.91 'J,o<lI~lonn •••••••••• I. "~I. (1)0

N olno•••••' _. '-'- •• • 7\'3. roJ n,m 

'Marylon'I. ••••••••• I. ,\0;, (1(:0 Zl,:\(

1'>1 o.~~chusotl ....... 4, ~('l.00Cl
 r..0lI

1\1 Id,IKlIll••••••••••• 4.49('.000 ... 1I11"n"'oln••••••••.• 'l,G.'-(;.(W U 

MJ..,lssl\,pl. •••••. _. l. 790, ~18 '.m M"'otlf ••••••••••• 3, ,lID. 000 ". Montnna 

NobrtlSta••••••••••• 

••• ::.~._

1.3,00:-..000
 7H.000
 'm Nevada •••••••• __ ._ 77. '107
 ,'".. New Hampshire•••• f!>i>.OOO 7.ill

New Jeruy••••••••• 3, 7(9. IlOO U Now 111 ..100___••••• """,, New Yort•••••••••• \1, l'l3, 000 ".'" Z"kll7,OOl
 

No,tll DntolJl•••••• f.41.102
 Nonh CaroJllIJ"-._ ".

2LW>' 

Oklahoma••••••••:. 2, 3S4, 000 

Oregon •••••••••••• _ '" Ohio••••••••_•• __ ._ 6, 110, 000 '" 

i.M 

l'eoo.ylvaullL ___ •__ g,13O,000 "","" U

Rhode IQ.4' "bon<l••.•••• 7lH,000 U, SQulh (;arollna. 1,~t5. 000
 

l\oulh OU014 ••••••
 7. l; 'l"6IIn_........_ 2, 185, 000 '"
 "........ - .......... 5,397,000 "'""
 ~.~ Utllb ..••••••.•.•••• m"" ..'" Vennont. _' •••• _••• 3.1:1.428 31 III VI'Glnla •.•••••••••• 2.M6, 000
 

\\·lUhl~r.to~ ••• --. -- I. 5G2. 000
 ,"m0'2 Wo" V 'ginlo ...... 1,6%,000 H.ro \\·iscouln••••••••. 2, giS, 000 U~ Wyomlns __ ........ 2(1,000
 .. l'hlllpninn fslgoJ. . .....,_., -­ - 2(.0Il Ttlt.I. •••••••• I1S, llB1, IiBI . , . BUMl\[AIl.Y 

b.Pt. 30, 19lr.••••••••••_.... •••• 

Mlscellan80UJ , QUBl'Ill' en....d- lno:>me t&l ~.

To,", 

- . ••••• »:tl. ."&1. sa I; 1M, 113. 671. OJ $6lI3, 7ll2, A<'C. 31, Ig2L ._..••••. •• _ 610. (J5g. O!>;. Ig 172. 717, 81ll- 3IJ6, IlIl1 III tar. 31. 1m••••••••••••• •• •••• 00'. S6J, \IIi J. 76 lH. IE2. 751, iii,., Ie 

June 30, Hm·•••••.••• _•••••••••••• •••••••••. 6T,I,~!olB-~ 1M,\I'lII,71(i.76 i37,Cl.>. 

Ttltal,ftsc:olYMr1m ••••••••• .• _•••• 2,1Ig.g...::,+lJ.7:l 6ls..1:n6Bll-I~ 2.S5-\~::'~ 'l"tlW, nacal}ur 1\I'ld. ••• I,Q;"'IOoI,l~l.33 601.till5,760-60 2,~

lor:r_ (+) 0' d"""""'" (_). urn __ •••• +24~se, mill -~I4, 16S, 00l. (;l +2ILlR;3, 23/. n -'-- -'-_--'-__..L----­

,""TW._Tho loxe.. on l-Ob~ "'''o''raew"'''• ...,cl> ... cI4:!II'lI ~el_. "I.e., &lid ol1tomoblln ood other mlsC<lllnneoll.l lJIxes. are paid'i/)' tbe maonlac\u""", .... In ~be obo•• lJIhloe are .ro:Ilt<>d l-OltbO ~r .... In whlch the PU)'ments bave ~n =d.. Mau,' of tbooe arUrl.. ore dl'lrU",,1Il<1 for ..,rmunpt on ~"'1eI lhroughom tbe collOtry. In conlle<lu""",. tb_ ll\Il:lI ore .veo~"elly bo,,,e b}' Ihe ro",urnen hI ~~ ...·he""'·or U""y ma.y,eslde. How.,"", in rle... oltTle "",,,no, or flIDIUDtJnrlo, \nl6mal ,oronu. r .,.. Jt blIs no~ bMn possible to IU5ke udJustmeOIO on o.or:owH oJ ~bls condltioo 10. compuUnr 0>." .r 

1&1" ohowo lo lh. wt column 01 tho lJIbJ•. 

.
 

Pee 

eentol To,", I Mlseellanco". pol''''

JuUou "'" Income \1>.1 ~.

Amount """tol P" I totol , , 12'I,(M.1j~.M ~7, 7Oll, 1I8Il. n:, $3G, 111, 70.1, (, 'l,rA t.2" ,"' Jl,i25,7(~.5:l gtn, .171. 12 12,1;(l~,311.o.1 ... Ig,';:!Il1'tl~. [>I! /Al7. 8&1. ~'2 n 211. (:00, 20 

:

.0<

-,in] 1.54 ' 21. &la, 4%, "I)
 

. 1. r,a
 2. I~ IC,~m.(i!l1. 1C> 1l.12'l.hUI.I,1l17, ~78, 07[,. :15
 

.G1
 

l~, ~lIII. 335. 1~ 2,002,040. OU

~,Mol, fIt;:I. g] 1. 001, ~rm t~ IfI. (or, IN'.!. a~ .31 , l.Jt :.'II,G26,G.T.I.3J 2.8.\2, ::1:1. O!i :32. H~, tl75, 88 1. 13 3 57 • 1m;, 2..~, :1~1. g.l ~,180. g.oo, W 111,7£1),3(;1.52 1.00 ' 1.17 HI.r,lI',~11.&l /if, ~W, rh~7. r>l! 1n7,II'.>8. 1011. (2 6. Dl-l 2, 2~ 2'.;' 21~, 22Il. fa 2, 22~, &13. II 28, (42, 7.'13. $1 -Wi 

'00 3,J:.!(.Il(JLOIl 1~5, 183, 2~ 3, 4fA re5. 2.1
 

2.9.\
 2.41) ." , 

.M 54 oo::i. !>fl,l. 'li 14, :Ill2, 4«. 51 10, :IIl5, 001l. ~22.Ji6. 7HlI'I 1, ~5,'i, 311[, 18 1,83I.Il3O.7C

S.6D',6\1~.:tl ~70,0S3. GI &, 171, mi.1l!I .".~

.~ 50\. 117.lloI ~2.&·,1.611 1>8.'\ 1M. W .00 '" 

.~ 3, ro;, 4'>C. III illll.<f<i7. ~5 3, 603.1171. 55 ,,, ~1.3lD,M.l.1lli :1'2, fa, lis. 00 113,llG'l,76:J.OO ,~." .~ 6.M,IHS, gl 21,1>';4.411 610. IIOJ. 3U

.ro 1I1~, 2W. 114. \10 105, 77Q. m II ,M, O7iI,:I37. 01 ~",.

W 

,~ I~,:!l)l. 55,. 71 1&li,(17, lJS. I~ ~\~l.G;''''1~

". .~ '-lO,2J1.~ $,:»3. :12 ;v;;.. !iOO. ~7 ".ro 

J'7, OJ. Q-t'l. 14 

23, 2,'16, ~"'. 3~

'M 1l1,[;f!l,~.;'lI :zg, liil. 1>02. J5 362, 2!l1l. :Po 'l3, 6,g. 138. G7 .~

6,711.700..;6
 

,.0
 

• ,5 &, 101, 77~.28 613, W2. 48 222, Ol~ C21_ 73 3-5.~(S,11i2.6~ ~~(i3,!i04.1.2 t •. W " 

.$ 12, 104, 62l1. 30 soo. 20)7. 37 13, 707.1157. ~7

2(9, G2-.\ Il!I t, 07,,:lo'1. 2tI
 

.$
 

'M 3,~ 7M.27 ".. i:C'l.Il4I.:::! .M 

'.$ 

137, Jr.. 0.:; I>S, 013. fi1 

<M .~

(2,. >;1M, OSO- ~O

J3,723,2C(l.(J:I 1, ass. om 71 17, ~II, Iii'i..... 1, W5. In 00 t4, g!,~,:I07. 6D \. 67

.« 3, 1G8, 77R (2 I~, 322. 2B 3. \I'l;l., 10l. ;0 ... .00 Z" 6,,\6, 12(;. U 1M, 831. 23 2.8al. tR IH

.. ro, 1aJ••\;3. '76 &I, 370, 7~~. M iV, 100, :cs. ~I '" 2.14 " ,6 1. JI 13, 192, m.1;( or,'.!, 127••1.\ 13,5~,4ZI-~Q

1. ~3 I~, 700. (00.:!8 2, 00" 8&1- 11; J8, ~5o. :1\>6, 2:; .M

5, 11i6, 30il. 2( fG,1i.'lIi. 61~. ~l I.•1 2. (5 35, 0Il2, 2411. 37 1.;';;1. ,0;, IB 

-_. --_._ .. " .~ 1, Il;lo, Io.r, Bl &I, WI. 07 377, ~21. 13 377, 321. l~ "' 

646, 7.90, 68r, Ig 2,8G11. 6I>J, 12!I, gl 100.00 2, 219, ~52, lH. 72 '"'00 

\ 

.. 11l';PORT OF CO"'fMISSIO~l'..R OF I:KTE1l.KAL m::n;:;Ut; 79 \ 

6._SU)\llARY OP IKC01d£-TAX REC£IPTl> FHOId COllron.."ol''S TAIII,\; .'0 

'hwn·IDQJ.LB, YI;J.fl El';DED JOl';& 30, 1927, BY ST..T\;II 

Sl.nle 1 Corl""1'OJon Indlvl<lual ToW 

J',493,5'0.5( $2, ~, 8,6. 71 flo,tlo.'!, U7. 2S 63,146. 20 bO, :JOt.S7 1t3,:lSL 07 1,013.,51.92 6211, (JR !>Ii 1,673,191.00 

2, 88'l, 5I>h. 00 2, 170,N;l. 70 /I, ll.I.'l, 439. n 

00, llO8, 059. 05 51, (00, 713. &l 112,:wJI, !I07.1T.! 

~~~", !i. OOV, 799. (3 ~, 6&1. &15. 30 12, 6:.6, [;ft. al •••••••••••••••••••••••••••••••:•••:.i 18,008, 704. 87 15, 731, 04,1. 2lI :13, 7lI'J, 76Q. 01 10.010,453.15 ~,301l, 7llJ. J3 14.31U,24li.36 

~f;;r~~r~i'C-;;I;j';iiil;~::::::::::·::::::::::::::::::1 9, 21.', .;2'2. 97 r,.llo.t,r,II'J. (I 10,Olg,922.1lll }I), 18~.1G8. 89 20,400, 000. 33 3r,. ,,80; 820. 22 n•.1s.';,~26. 12 4,112, lIJ.',. 31 13,n\l8,561.10 

f~~;~~:'; .;~~:~~~~~~ ~~~ ~~~~: ~~~~:::: 3, 802. ~oO. 51 1, 34tl. J;Il;. 00 6, 1'3, Ml~. (7 :::::::::::::: J, 198, H2."1 ZlO. :.'lI7.15 1,i28,42!1.67 

1l1l''''1•••••••••••• •••••••• .­ 120.01lJ,O'2. 2.\ 74. \107, Ol6.10 lU~, U70, 988. 65 

100;eo>l_ ••••.•••••••••••••• 18.H.\. 110, '1~ ~. 030, OO!,. 00 211,405,715. M 

10 _••••••••••••••••""" •••••••••.•• ­ ,.r,r.~,·161.ti'I (, ~r,(;. ,~O, BU ll, 725, 7i2./iJ KllUS.'" ••••••••••••••••••••••••••­ 16,07a.Q.~1.42 3. ,\~6. 7~1. 2~ 10, fJ20, 805. os Kontuckl'••••••••••••••••••••••••••••••••• -. 11,1W<R;242 4, 7118, ~05. 71 10.2S1,(\8'.16 Loul!iona ••••••••••••••••••••••- ----- --- .. -­ ~. 3.'05. ~10, 34 6,~7,31J-l.02 15. 300, 335. 2(1 

~l.ino•••••••••••••••••••••••••••••••••••••••••. 4, \I'll. l~O "l ~.&l.0.BS2.~2 8, 564, 002. Il3 MlIn-1aod ••••••••••••••••••••••- • ---- - - - - - . 16, 35Il. ~12. H 13, 2lil1, lOO.1I6 20, 620, 632. 83 MlISSOcl>usolt.l••••••••••••••••••••••••••••••••• _ [,2.14·;.1.51 .•19 '13.121.:W, ;].( ll).l, 269, 3&1. {)J 

~llchlKnn •••••••••••••••'.' _._. _••• _ 11)3.4M,3-l.i.:lO as, 1~, 2Oll. &l J(J.63B,MI.&I M 1011OS0 _••••••• Ii.;"'. r.«;. 77 8, UG, Gt.1. lt3 2G, 21U, 220. 70 :<, ~'8. P;R 75 1.00.1. G-l2 2' 3, 32~. 001.11\1 ~l =~':~l::::::::::::::::::::::::::::::::: ~9. ~t3, c,~;.:lD 111,&'>8.667.61 60S, \102, 5M. 61 Montan••_••••••••••••••••••••••••••• __ ••• _ I. li3J. J,%. 111' 7i2, 00tl. Ol 2,.376, 2U.11S l'rbraska ••••••••••••••••• _._._ ••• _ 3.. 7iJ!1,(1.\8. 97 2, (151, 03ll- 36 6, 6D" 6%.32 J" .ratlo••••••••••••••••••••••••••••••••••• _••• _._ . ;'$;,!fl:!. Sf! 2:l3-,lQ,,\toll 6(11,137. Q( l'o·o.. IlllJIlllShlrr .. 1,f&l1lH.31 1.M3,H:L2!I l;;' 11.>;. 95,. (,3 ~,34:!.5(r,.41 , s~:~;~~ ~:~: ~f:':f';':~:::: ::::::::::::::::::::::::::::::. 3SU, ,Ill:. fo5 G5B,fl.IS- ~l t--.w ~·ark __ ._ . 2til',2S2.23 I l'o'onll C""oUnlI•••••••••••••••••••••••• _. 312. ll34. 2ll!I. 73 833,3c.\ 14.',.17 &4.9,m,u4.00 B.f:>l}j,3~I.Ui t. ;<JO.I6.\. 71 I~, '2lll, M7. 'lJ l-"onb l)akotB••••••••••••••••••• _._ 00.\ ll'2(.1~ ZH.m.W ;-IO,~I7.M Ohio•••••••••••••••••••••••• _•• _•••••••••• _. ;9. 25.[;.:>00. 113 3&, 3m. 053. 76 lJ7,64g.a:,9. '" Oklnbomo•••••••••••••••••••••• _•• _._._ ll,iOO,t98.94 1l.'PO,S80.~1 23,2."JG,B'iIl.M O,ogon. _•••••••••••, ••••••• "'. __ ._._. _•••••_._ 3, i).."(i,BtIt. 91 2,. ~,o, 009. 37 6, 1Q7, 77f.ll8 P.no"·ln"lo.........••••• • _•••••••••". 133. ,00,3,,2. 08 60.215.269. ns 222, 91/1,lill. 73 Rhodo lsland••••••• _•••••••••••••• _ ,,59-1,02\.53 5.JOg, m. 77 12, 904, ~2lI. 30 South ('Oro);,lll••••••••••••••••• _•••••••••• _ 3,150.310.115 676. 12f. 32 3, au, 73". 27 South J)lIir.oto •••••••• ""'. _••••••••,. . 4,6,81).;.53 200, ~6(. 12 7:l7,~27. 0,; Toono""r" ••••••••••••••••••••••••• ­ 9,055.620.37 t, 16" r>3o. r,~ 13, 723, :!OO. P2 28. fJ6-1. 6&1. ;0 l~, ow, ~II.',. JO (2,004.080.30

3.mn,23l1.49 7~a. M~. 03 s, 768, 77U. 42 

I, 082, 921l. 88 1,07.l,100.W 2, M6. ;211. (l 

16,6,6.8;;4.13 ~.J03,714.r,3 20, 75O, :;78. 78 9,872.374.50 3,~IQ,9z'j, I' W.I~2, 207. G~

12,736, 101. 70 ~, 01(, 007. 51 15, 7W, ~()<J, 28 lr.,481,~88.~5 ~, :.rAJ, 800, 11 3~, 082, 24g, 37 ~~~f:," ••••••••••••••••••• ••••••·::. 998,:rn,75 aJI,8BJ.05 l,ll3O,lO6.81 

Toto!..•..••••••••. _..•.•'" ...•.••. _ 1,308, 012" 632 \10 1 gll,OOO.~10.S2 2, 219, 952, 443.. n 

6UMMAitY 

- - _. Q~"n., eMod_ I CO'['J<>rnt!on I ludh'iduol Totlli 

E::}o. l~ __ _. __ ••• _.) 019.5,1;2,811.011' 1213.OJI.03g. 211 ~2, II&, SM. Mor ~1,1I7.!', --•••••• ••• :Jll,j,' l07.:l:I :Ifll.32-l.\Iol~.~7 510..059.(157.1

Jano' ~. Ill'TI •• """ " ••••-••••••• __ ••• • _••• __ 3011. 8116, 141 8, (ilI7, &J7. Ill! rot. =tlIS1. , Ill'TI' •• '.""'" •••••••• _••••••• __ ••••• __ 33'1, ,611, tt>l (4 z:j" t25, 0!13. 1l:i 512, bl8, 

~otaI. )'.-IU' 11m.... _••••• _._ •••• •• I, 308, 0l2,. fl,n IlO I ~ll. 1tN, ~ill82 1, 21 g, G.l:l, 12 

otaI·'--"Y""'IIl:!lI•••••••• --•••• -- ••• _ I,O!ll.l1I9,T.3l.J7 8~,I:N,+tlT.l~ I.VH,I!k,ltl.33 

~,llmnm_umn...__ .m.._m___ 213, 0:12, OIlS-"I :I'l, ~Jt>, w:J 00 145, 548,30:1. 3g 

'lraoLUd10g tb8 TllIT!tor1oq of Alilllka, Hu..-Bii, IllId Ihe Dislric~ of Colombia. 
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TABLiE, H,JN-riM'iIEk:OF EAcH CLASS OF ~sPEci~!-,'-:rAX' PAYEits, Fisch Y~AR ~:r,'DED::;TuN.E'30, -Hl27, ~lIY' COI,T;E'CTION DISTRICTS' , , 

' 

r 

'. !:: 'It: ::{' ... .;;:;JS .;:"'- .:; A-- 6 - --. ---'------'- -------F- ---' ---c---'-'-'-'-------'-------------_ - '_ _ __ Alabnma .• __ ._/_.. __ .:::_ G ----.• _, _•• _. (~. 15 1.120 ':"" 1 _: . •••••• 30 665 2,088 222 (,207 

~~r:~~,\::'::::::::::: _. 2 , ----- ~i- """7: --- ;. ,,' 3{; c__ ••• _. ---..... •••• ••• _. ll~ 3~~ 2~ &t~

t~tc:liiOi';fii~::~::'~'~':'~_I' ~htbCallforo'a...._. ""., -849-""8' 

'1100 (.... 

.""1 4 

4 56 ......40 _. H 

~~ 8,230............ Ui! ~::':::::::::.. 1.::::::::'" . 0 63 1,9f04 dgg 4,637 ~~~~ m 

8f 16,008
 

I~:~'

g~~~~t~;'i;t__'-'-:::::::~:::::: ~g~ ,~ ...:....... I ::::::........ ~t 2,~~ __ .::.-::-.-::--.: .:.. -··':--j··;;;·'ii' Si ~~ u:~ J,,'"',O 2:~!
 Dll1awarn.·..' __ , __ ,_ :_ I 1 __ • __ ._ 2 101 4 3.10 .C.__ ___ "'_" .'._. I 1 102'. 28l\ 966 

Fi~~~~t·~:~~~\~~~:)!~:::::::::i 211 :::.__ ::::~:r--j- ~, 4~ 2,~U·~·~ . __ .::::;::::--'s:~: __ . ;' ~~ i:~t1 17: ;:~ Georg!~"'__ ' __ ' __ ""~ __ :'-"-1 14. ••...•,._. 1 3 lS 1,15¥ ••. __ •. ~. •. __ ._ [,2 0072,1130 fOO 5,(149. 

~*:~jiftf~o;~::::~:~~~~~;j" I.-lli- ·"Sf .....,. ::;:~: :'::ii: ::::r "'-'--- --~. --i'~~r ;~;;;;;~ ~~~~~::: ::~:::~. ::::_--- !:"'Zf J 2,m ~: I~ > ~~: i!~ IndlBlllI_ •••.....•-. " __ "1' 7 8 2 10 --"jii1i' 7{J 9.91;S . • __ 10 85 1,220 4,100 3/;2 1[,,070

if:;'~as":"" ::....::-':.:: 111 .....·..·'••·1 2 4~ km ------... --j- ; _. 4 ~~ ~:~ 1~:~ Kentucky,:__ • • ···------1 Ho 37 1- 2 23 14 1,092 ------ ._... 6 fO 81H 3,19\ 318 ~&f3 LoUL.,rma.••--.-.. •••• (67 If 3 66 19 1,886 .• __ • •. .• 3 18 875 1.~70 ~78 ~,Ogg

~~~r~nd(siit"j ....::··· i '--'463 8 --T'" ~G8- n ~:2l~ -----··ii·::::.-..__ .."_ l~ ~~ ~~g g~ ~~~ ~m MflSSllChusdts ""'. \ 8S4 1 1 411 f,ffi4 .• . __ ._. 8 ~7 2,oo.-l G,68ll :149 U.IlIl~ Michlk1ln..' 61 1 I 13~ 11,472 _._ •• __ .'.__ ._ 21 70 1,7&1 4,891 368 18,8(),~ Minnesota....•__ .. ._,.__ • HD 1 $ 401l27 --- ..•.•.•.1 '.................... 3 31 l,W3 2,885 47 9,233 Missi.!sIPt>i. __•.. •. +.__.__ 3 49 7 207 19 .5~, 1,680 199 2,73( }';.,IMliso,ui.•_._ •• __ .______ 482 Ul 13 2,&12 36 .&176 l~f 7,601' 

8;'thMIS!OurL •..\_ .•"_. 325 Z2 32 40410 (01 987 2,57D lOS 8,~20 Montann.•. •••. , __ • -••--." ')J1/ 1 61 12 284 5.U 13 J, lOS 

'~~t~~~~~~:::~::~.;,~~: 3i 2,~ .:,11 :J 2,1& -}J ~!

; Oleomargnrin. , Ii :t

Butter -. Opium, ,·oeal.avllIl,.e1.e. :Clllor.d UnooJore'l "'''",,~' ",0.. :fiB 

,", II .. ~J 1 ~~ g~ @~ ~~ ~e"' ::'<i §'!!a

c '.~ :~"'~.~., '~.- ~, 3 ·~c 'O~ :.,"~i6 ~"'.'" t ", ........ ,~"" '" '" 

~1l, ,:; ~.~... .s ;~ : r,~.-~. "'3 =12 "_.~ .:~ ~~ ._="§ "g.~ ]
 

-8· ~! -~ "'~ .•~.Il _.!l:.:'~ .: ~,~ ~:§.·B,. 11 ., h~, ~~ :::;: ",'6, Si So 'ij',- - .Il, ',8"'.~ ,~ "!5 .. ,! __ .Il "" :l8 ]~~ ':~" :!:::'~, .5""" '::;-" 

----- ----, -- ------ - ­

- - _.. - ---- -- ----­
·~~-'

12.-TollACCO FACTORIE~ OPERATED Jam LEAF TOBACCO AKD OTHER ]\-fATERLU,5 USED IN MANUFACTURING TOllACCO, CALF.NDAR TJ,llLF. 

YEA;R 1926, BY COLI,ECTIO?' DIST;RH)TB ANP BY STATF.6 

Dl,trje~ and Ststs I Other To... mal'erials In proeMS LicorIce Sugar

Mnterlals us",l ;n manulnelming wl1neeo 

Scraps Stemmed 

10al 

Unslemmed 

\eol' 

Number ot taetori", 

n bnsi- In b\l3;· 

J~;;''L Opened Closod J~~S'L

1920 1927 

----~---l--f--I--I-~I-~-I~--:-\--=-~I~~-l--==

ArknlWl!!•.•••••....••••••"·I-----!. __' • , \••,••~p,.~~~'.~e','·"·i·:!'·'·p=·,~l·"""'.'"'I==P=OO,,""~:¥O<H"-=P=~"·"i'.·~"··l",cP,Oc"'"c'=~·'·I,'=',P=~,'c~·,"e.,.!, ..,P=.,~=,.n,'='=I=P,~="c"=' !~=P=O""""~:~O< FlrstCahrorma.•..••••••••••I~ --,----,----'-1i~ 423 i 1,fl87 ~:~i~ 19, SOl -----...... -------..... l~ni~

Sblh C"lIlorni~••••;/-•.•• -... 16 4 '-;;=~'-I::~'i';I:;;~'~'~';I'-~'~"~'~'~-~'~-~'I:::i~~;~'~':-j'~"j'~"~'l'~'~'~':'~'~"~'~'~"~'~-~'~"~'~"'I'~'~"~'~'~'~'~-~'.~·~"~·~-~·~·~-~··I=::~~ COIo~:~~l.~.~I~~~~~~~:: :::::: I" 1 :; •.••••:.1......~~ ~~~. I:~: :: 19,801 :: : :::::. ::__ . _.:::::::::: : •••. ••••.•• 1~ ~~ Conn~tlcnL.••••••••• __ ._... 1~ A 1 1666,238 •••--••---- ~:lli -·"';24,"754:- --5ii7,"f4i-::::::::~~::~~~::~:: _ _ 2,943.740 

Flel~inrc .••••-. --_..•....•-- 1~ I 6 11 '622 ~::::::::::: 8,180 ••::: :::••••••• - •••--••••••• -----···833" 8,802 

{J~~~I~·_:::::::~:::::_. ~~~:tO;I;i~~l~:::.::::~::::::::.: 11~2 l~1 1 '" =T.~~'!~~i¥.~'~'¥·F"'''''''i!~jjjc'~·~:-le''=·c''"·'[·;1i[''A''j',,",'''W!"i='"'"'1""'f"!,'='~""'""""-"'f'\""",",~ 111 ---;~:;~:;~7· "7:~~:;;;' 782,~:2 2;0.-;8;- ··;:~08:~80···;:;B;,M;- --3:~~:~~~' -'~:BO~:~O; r"?!·f'T~r~. 32,~~:~~ ElgbtbIlllnolL_... m ....__ u~ 20 ( 4~ 19,471 14,418 141,274 1.777 2,698,6801 1.1~~: 3,O~:~: 5,~::: 3222188 Tnlnlllllnoi•••••••• __ .. _---li!. 35 24 157 10,21}1,228I 8,001,223 923,S86 221,058 ,1, 

IndiElJl3.• _•••••• _._ --'-2 22 4 601 289.2\17 l,Hio ~~,'~~~ 1~·.m 5,000 ill M.6;~ 1~:t~ lW:~~ Iowa .•••••.•..••• 38 15 11 42 200,195 117 18.8H 128 3,163 1, 18,972 

~~~~~k-i~::·:::::::::::::::·· l~ ···2i,"873;367- "6,"4i1i;;6i' 2, (OO,M7 116,888 ····883,iiiii- ··2;850;362 3;"2li2,"Mii· 2,853,"707' 39'i~I:~ LouisiMla. __ ••• _. •••••• 75, 0 5 70 118,292 ••• _••••• __ • 80 •...••• ••• 879 4,M7 10,242 , 1,r,:;e 

Marylnnd. _. _•••••••••• __ 10 2 4 g •••••. ·n,·Mi· ....····fi;· I, 558 ····iOl'-764-....'23," 075- -••••-:::::: :::::::-:::: ::::::::•••• 316,036 

M""'flChuset __ •••••.•••••• 2\1 8 5 321~=.-..;)il!:l-I"'jCiii.-jil¥j==j'~nf';·~'+~l!l1'll~~-='5iW_I=C'''''''''F1i.,'''¥\''''"'"j¥I~wiii~

,cu,." chlgsn_._ ••••••• __ ._ --;;;- 16,000, m ~l,"~~IlM"',i(Uln ToLal MlehlgnL- ••••.... -:.... m ~'32 g 1~ ~~~~~.~;~';M;';' :~ 2.357,:~ ~.:.~;';"':'~·I"~~~;'·~,l~. 6,668,8: 5:~:~j"I'o);~~~:"i'~' 1,~:~ .~';'~"~·~.'~:~"'~·i'f;'~'~'~~~~·;·""~·; 3,2117 1,398,084..~~"!'~·OO='~.:M~I: 3,OCMM __ ~'~W:'~' ~:~~~~~_ ~~~'$;':·';·I'~k~F'I" 87,~36

·F""·'·'~M'~.:.::.;~~~~~~~~~uum ;~ .., U 1,320,507 390853317 6S35633 3986150 55,76,""~ "WL_________ .." ~,<g~ 26,038,~~ _•.•~~~:~~. __ ~~:::'".: •. 1, , 10 ' '005 : .••:.... ~.

SI,th MlosonrL•••.•...._. • 2 1 -;;;j.tl=4i~#rl~~~~I;;);jj~'·~'i"~f:~~~~,~~~~ I}~~~~;~~~~~~~~.~jj;~~! MOllt:::~_~~r.I•..•"~~~~~~~~ -- I: --;-9,= ~, &10,;. \:~.:'•.:~~::. 1, 3:i:~; _m~~~~~~. n~' 7~7, 319_ .~~~~~:~:_ n~~~~:~:. u~~~~ 1

1

: 55, 7:~ ~;
 ~~"i"l~~:p.iiir"i_::·.:::::::::::~ l b~~'ol~~~~.~,.I·".·"·"',·.~.,,=,~,~~~.""~\,:=:.,,:=:~::=:,::=:,:, ,::=:,::':=::e:=:'":\;1""..=·,,,=·,..=·,·,,..=·=·"=",-=·,..,I,·=·,,,=·,,,=·=,,,,,'I~~~"OO~'
 

,,-.__Ir _

T1r~t Now h""y._............ I 1 l I no 1···········-1
 FlfUl New J0I"601'.............. 2:1 201 I 5, ~91, 080 2.1'13. [;.13
 

Total New "or,.ey..•.•.•I-=~';'.F~"".-F~C'~\' 2lI ,.\,401,810 12,143, c,:l3 

Now Me.I""...n.n 1 0 0 1 aIn nnnnn. n_nnnn.1

• FI"t Now York.••...•••.••_ 3R 7 7 ~8 2, 1»8, 7~4 2&i, ~'O
 

Ikcon'IN"w¥orlr............. 148 11 21 138 916,012 BI,M2
 ThirdN~wYork.•.....•.. __ . 2\1 7 S 211 107,500
 

Fourteenth !>.'e,w York._.• _••• _ 2~ 26 627,898 2,194
 

TWmIUl_llrstNewYork••..... '~8 6 6 Ii8 164,343 2,lI88
 

Twonty-eJghtb New Yorlr__ .__ 31 12 ------i- U 9,555 __ .__
 

Toto! Nc\O' York... __ ... 320 ~8 ~O 328 ~, 074, 142 372, 8M'
 

!>.""orth Carolina•••••.••••••---- ~II, ' ~==~'oll~___;,~,'F~~~'·~"~·~"~f~·~'~'~"~'~m~IF'~·~,~~""TI~·~I~"~·~·~'~·~'~lo~'~'~·~'·~'~·oF'~""'~·~'~·~"~I-""~'~·~"~'~"~'~\:=_'.~'~""~'«~'ol~'~"~W>i.i-·..
 First Ohio..................... 3~ 3 -'5 34 1,223,198 15,177,5GIl 4,11l8,3foll , 53,030 1,711,1i89 2,561,293 8,224,\170 3,Cllf,,1»6 30,20-~,960
 TenthObio_._ ••••• __ ._••••• __ 17 2 3 10 225,219 .\lKl9,700 3,257,113 8,51l8 ),080,1« g53,094 4,816,.(,20 2,223,692 18,426,050
 

ElovonUlOhio..••._.••••••••• 21 1 2 •••.•••••..•••..•••••_•.•• 2,0112 _•.• _._ 2,00'2
 

Eighl""nth Toto! 011io Ollio..

..••••• - --. ····-·--1 ..••••• '" -=j'f';~:i"~f:~'~·~::!2~'t'~'~~f'~'~·~"~·t"~·~"~~~'~"~·;"~1-::,,~'~':~E~j""~ 31 19 100 1,451, lI03 21, 0Il7, 2M 7,783,192 00, lI88 2,742,271 1·~·~3,514,387 ..~·f..~·~·;..~·f·~..13,01.1,400 ~·~"~·t'~'~·~'1 ..~'t"~·~"~·~ 5, 310, n3S..~··~~~,·~' M,OOl,835 "';

OklaliomR..................... 2 1 2 1 __ •••••••••••• __ • __ •__ .__ ~25 ----__, __ ,_1_",. ._ 10 ...._....... 2 ~37
 

Oregon n_'U_"" nnnn_··1 7 1 ~==~·-,~=="·~I;·"·;.. .. .. "·~"·""·""~'f·"·; .."·;.."·~.."·,·f_==="·"·c'~·-I·"·~.. .. .. "·~;·"·~"·f·~.."·~..".·~..~·"·;'1 ;.."·~..,·".."·"..~·f·"·;.."·~""·~..".·~'f..;·"·;.."·;"".·"
 ..;I===~'~"". First Pennsylvani8__ 1M 29 15 148 153,450 4M, rol lKl9,252 1l,:l53 15:l, M7 33,777 72,502 31, M~ 1,818,717
 

Twolfth P"llIlSylvaniR......... 11 t 12 2, 0Il5, 583 M,IM Il.'i, 010 1~, 039 18, 12g 77,483 140, ~25 231,!l\!:I 2,.600,726
 

Twenty·tbird Toto!pen"";.lvanI8 POn""Y1Vania ••.•.• ~!,---' 38 ~'"• -;;~~!' 183 ;~:~~"j·~·;I,:~~'~"tf::E~·~'tOO~·~I:~~"jOO~·t·"tJ~~'~·lf:~2·~"tl·~"~'iij;:"'tf:!':~';·;~]~ 2,239,617 52O,S05 1,003,232 27,352 171,722 111,283 213,087 26l,283 4,610,381 ..~';""~

fti[~e g~:J&~:::::::::::::::: !I 8 g !:::....~~'.~. ~~ Itru ::::::::::::1::::::::~~: :::::::::::: ::::::::::;: .:::: ::::;~: ~i Tennessee_ -- --•• ----••• -. --I~ 1 __._ =~~',',I =~i~'i.'."'''"',;·I'=·=..=·~ii,~''"'~·'·I~,,,;:''"·~, "~·ol~'~"'~""''''iil-F~·~'~' ~OO~'+~'~'~'~.'~'~'-I=~~"fi,~nfl-~~~~' '.~9=""""""'~'" FirntTe>aL __ 6 0 1 5 200,856 •••_._...... 23,026 3KJ __ •• _•••• __ __ ••_ ,_3,000 , __ .,_ 237,17~
 

Second Tc.us.•__ •••••••••_._.. 2 0 1 1 325 1~ 2,429 22 _••••_.. 2, 7\12
 

Total Texas ._. __ ._ 8 0 2 6 210,181 16 26,354 415 ..••..••_.•_ ••••._•••_.. 3,000 ••••• _.__ 239,9M 

~i~"iinf":::::::::::············ 2~ J 8, 233, mll, 519, Jr l, 02i;~: '--"'·8, &5i' -"·833;153- "2,"'047,"558-' 3',"'~2:;,"8ii" 'TiSii;ii7ii 23,2j~: 
 Washlngton .•_................ 5 1 ° 6 __ • .____ 1,lU __ ._..__ •••••••••_.... ••••••_••.••.. __ •• _..... 1,548
 

W"'tVirginia.•...• _.•_ 7 3 1 g WI 6,09~8n 2,219,327 •• __ ••• __ ••• •• _•••• _. 755,924 715,818' 2,8138,508 l2,G55,811
 

Wiscoll8in ••_... ••_.. 40 19 5 54 M5, 1387 ~81 203,3114 61. ,18,339 26,7a8 145 25, 212 82r,0.17
 Wyomlllg•.••_. •• _•••_..... 1 0 . 1 __ ••. _.__ _•• .._. •• • • •••••••.•••.•..••••••••.•.••••...•••.
 

Total,lll2O ._. __ •• __._ 1,3.0 2KJ ------ri6 1,4231 11;1,877,678 92,450,830 31,6llO,21O 13,583,~66 16,f>ll3,636 36,~30.&l4 50,677,480 34,2r>O,389 t27,SM,262
 

4, 728, 4:1>1 1,216,10\ 

MO, n73 

7&1,436 

1,152,557

",",m 

8, 7511, 495 

~.~"" l~, 3-\•• ~2

HI, 3-\", IJ3l 

----I\'i9:3\]:11 ---7;)l\::\~~-\

860, 3~3 I 7l18,3M \ 

....... " 1 .. 

1.090,1r.! 

1,OgO,lM 

868,876 97,71» 3eO, 983 ~,\, 2r.U lW, MO 

58,776 ·····-;:39i· 33,0115 95,346 l2,HO 15,~0\l U3,400 67,405 22,188 • ••••••. _ 65,606 13,259 26,674 l5, 281 113,771 20,85.1 

919,853 ~,421 lS,776 6,238 20,009 111,139 

336,11;0 130 70,474 13,714 87,220 11,047 

2, 3\12, 7OO 88,606 273,901 491,562 278,700 1 183.8&1 

Toto!, 11125_ •.••_••••• _.. 1,573 238 465 1,346 153,119,131 93,939,4\17 35, 053, 056 14, 0OO, 070 16,671,1381 35,800, 927 ~5, \189. 705 33,813,805 430.341, 8n 

~~:::;.::::.:::::::::: ....m __ ...~. 249 , •••••::.1- .-i,"2-ii,"f53·I··i:-iiiii;658' -oS:S62," S4~- "" i," 367,"i84' .--. '87," MS· ....~::\.:~:...~'. ~~:':~~..._. ~~~:~.
00 

'" 

~lo.nu.lll<1.urffi lobacro 'I'ob~<;ro m811ul..dW"<ld	 

• 

~.~:7 .. u!.!mmmm " .. I............ :l.IIJ I ..•~:,."i.' '''''';~ lu 2. 2lJ I ~\J!\ 30­ 'lfrb!'O• ."J_,._ 1'••........ _ ~lS.M04 ~.JM,JJO D,lll.',DUIH~ll>•• 17'.•"..., v'" I --ZiI:ii;;" ',11.(1
 1l.>.~72,m \ 1.7'l1l.1ll'l.~

T""IN~"·J_Y""" nm•• i."':· .d "8,3~ S,15.\J23 9,IIll,OU:I',7M,l'IJO llrl7.l'Iil'1~.404.D;I- l'll.O;; 4.1:>0 1f,.37~.",loI\ I 2,7fi1.3lI\.92

N_M".-J"" I.. _••• .~ .•.•.....•. t-•• roo . , 2GO .: 1/:00'••• •••• __ • _ 30.00 

t, '::II. 458 7117,302. H 1,2&1,1152 231, 211l. 30
 

TlIlrdSc,..yort· •....•....•••••••••• •••. .•••__ .. __ . __ 31;"0;/ .•••..•.•.. 31.\,071 2,113 31;,2&1 3;9 270,3,1
 t:::nS·~:~!:rf:::::::::: ~~~ _.·~~~_I ~~ill~ftJ~~ ----·3:5ii" 1:~~r~ ~~~~ 'I Utim ~:m 4.~ Ji,5.'l4 0.756.12 741,~:IS 138.H7.(H 0 o 

iw~:;~Ji~t}~:wl)~~f:::::::::::::::: .. ~~_ ~~~ l.~~~ 1,:M:m lt~~ I' l.r:&~~ I::rri "---'--ioo 1, 125,627 203, 152. so T..-enlr...,l~hthN.wYork.......................... I,flll '9li,~10 II,HO 1>00.1:0 s:ci I MII,lIffi 003 5OS,040 0I,555.2iI 

T.,W:'"cwYIIlI<_.... 2,3[,(1 8.0SII1 ~lrl,l[J 7,~:tl,\Il5.S 1f,1IM S.f4'l,~IJ 114.03~18,[,(I7,~4~ 02,~ 2S'l!.4S 8, I~O,6:l9 1,~1I.1.51~.02 0 

p.;'(lI'\bCarolinD_ ••••••••••• ~1.0'l!1.a.17 ••••• __ •••.•1 :Dc-MO ~l.024,r..oo 172.450.41.0 . .!:IO.f17 12G,7;-;.:l\II r 3,313,00 =00; 12:I,ISI,8OO 22.172,nl.OO 

"

0 

0 Fln!IOblo ..•.•••••••••••.. 7,JO~,7(l,'l 87'7nlll<l020~ 2I;.Q<.:.,I;~ ...••••••187Q7JAA2 3:~,102 H,HI.iIS'l ~~,3';~ 33,&18 36, <as, 7M ~,812.97;. 70 'hnlhOhl., Ill256,7£>3 .•••••••••.il.Jg.:lll~,'S3 JO~,802 Ill.(r,(lr~ 1tl!l,~ --- ..•••..•• 19,258,107 3, 4W, HO. 00
 Eleventh Oblo......... •••••••...•• ••••...••••• •••. • ~.IOO •• ' • • 2,IM ••.•• ;.... 2, 100 . 2, II,){) J18.00 
 ElghteenthOhlo •••••••..•••••••••••••••••. lJj 351.4;~ g~ 3&2,4;0 '" J~t81e J2
 352, i8!l 63, Sal. ~~

5~, 851, SIS lO,l43,321.24 0 

&',00 g~~;:;~~~"O::::::: :;:':~;~;I,,'';i.,;'': ,I, ~20 l,OIl.OO 

1 

"M:~ gl'".~~ G "":;;;I "': o::.:~o::;~"~:""'"

m"

..~.F"''"~~I·'";.;'':::;,;~ m 

'" "

"

I, 741, 4~6 313,411r1,~~
 

T""lflh l'tnll..yh,."r.,_. .•• •••••••••••• •••••.•••••• 39. all 2,631, M~ ••••••• 1, (;;':1, 1~7 :ll, MI 2, ;(ll. ll~ M, ~15 . __ ••••••••• 2,649, suo 470, jI~1. ~2 ,

0
 

Tw.mr·UJlrd 1'.n~IYlvD"I" ..""""" 1,I3M S7.0~1·· 2,11100 [I(),l17~ 7~ 01, O~l I. H,,, __ . ~9,lI&'i 10,179.30
 

:F'l1stPcDIlS}'lvonln••••.•..••••••••••••• 2191 3,,1J~ 1.::16,.';82 LI~2 1,7~1.'\;~ 21,~!\(1 1,7(}.S.~.181 27,2'J1 

Tl>l.r ~n""yl,"ILlIID_.. 22.1 H,m 4.~57,482 .1,22"2 i,Mt, 711 ~~.112 ..\~~,m lJ,1,21J _nn_ . 4. ~81, 210_ 8On,eI1.8lJ	 x" Rbocl-. r,lan~. _.•.•••••••••••••••••..•••_•••••••••.••••_._ ••• __ 14, 6:1\1 14, ~~ 1(1;1 H, 711:1 n'1 ••••.•••• __ 14.M6 2, 621. il8 South CaroIlM	 __ •••_......... 14, HI5 H,l!lf, 8SO 14, 5115 .~l __ . H,074 2,5,'1.1.32
 

~~c: 5,582 1,001. 7lJ Z ..~~.ot.~::::::::::::: ..m~i:f2i' "i:ii<i'm' m......sf- 29t~~ 'jli:ii1;602' 18, 81~: ·i;~:AA.1· 19. d: ~~~ .....jlci.-&ii· .m·"-~ll J8, 1M, 647 3,370, ro8. ~e
 

FlnITe.,." _........................ 52,700 •..• __ ••.•• _ 135,2~7 187,1IIi7 1~7,007
 187,1l67 83,834.00 
 second Tc.3:I ....••••••.... _•••••••..•••...••••..... _•••••••_.. 52; 527 •••••.••••" M;
 m 91.86 

" T~\uJTUalnm...._ ....•• nm. 52,700 n" __ nn_ lJO.7l/4 tll8,4lH ........n.. lAA.ilH
 83.ll2i!.~ " •• < Utah __ . __ nnn•.....•n ..n nnnn.nn. 1,2~2 ..nn.nn_ 1,202 45 1.407 _n. __ .n.n I, ~07 25.'!'~

W,."lliJ:IltOll_

'-1r~1l1ol•••••• ••••••••••• 4.032,1143 •.••••••• __ •••_••••••• __ 17,~llS,75~ ••••••• _•••• 22.630,~12 ~1G,Zl2 Zl,247.0-H MO,259 I,JlI6,70, 21.290.0,8 3,S32,2H.04 Z " •••••••••••• _	 _•• _•••• __ •• 1,297 ••••••••• I,m 2d I,MB HI ••• ._•. 1.397 251.40 C w..I'·lrlinla....................................... 4,175 11,862,ZlI ••••••••••.• U,3(lG.4lJ8 35(1,603 11,7111,;00 ~lH,Wi I, Ill;!;
 U, 230, 250 2.021,'~5.00

&Ill, liS 15'b0ll1.:N \\"tswastn..._•••••mm.....""mm 1l,353 n"nm.. _ S:n.469 1O,m &I~045 11,$4 &\.5.ll2tI ,..,""~'"O~'"'~i·o·,.."......,.f...,·.~,.jj'f'#,A ...."'~"'"
 To/AI.Im•••.••••••• lll\l,7/111,342 ~oSO 1l,1lS4,72S 210,43l\~2 3S,22li,725 41O,595,7181IO,tl5I,GO.'l 421,247,37g g. 662 ll25 1 2932.7fJ9 40l!,451,;~5 7:1,521.314, til
 Tm.al,lll25 •••••••• 11I,300,766 O,74~,S1!I 7, 151, Wi :M7,t:l9,Sg.g 37.&ll.m 413,~n.lI6ll 1I,3.<:cl,Wl 42d,U.'I,~ 10.770,2';3 2,1I74,874 411,508,l\l!l 14,071.~'5.M
 

~::::::::::::: "i'-G2~:~' •..•i70;7~7' ....iM,"iisT"i;3Oi:oof-I....~~:~_ "3:vf:2Sj'[" "72S,"m' ..~.-oos;uta- ---OO7;itS·1·····~2;i55- ··s;os.;:~i.3' "'·ii<i:ilii:i.i 

...,

00
.......~.
 "~.' ."-

TABl.E H.-CIOAR FACTomr.S OPl!:RATED, TOIlACCO USEU, "'ND CIOAR~ WEICHINC MOnE THAI< 3 POUNDS PER THOUIUND MANUPAC- :'00 

TURED, ET<:::., CAT,ENDAR YEAR 1926, BY COLI,E<:::TlON DIeTRTCTS AIm BY STATli:B' 00 

Ramo"",l 

!.ax p>;>id I 

Romoved . Persollill 

ror expor' con9UmllIlItlon , tion 

On hand Jan. I, 1927 

.On bnmi 

Jan. I, W2Il 

Tobsooo u••11n mal<lu.g <JIglln Cignrs weighing mare tban 3 pOlln<:b per ,hollsam!

In bus!­

0= 

J~n. I, 

lQ27 

Closeo.t 

Nl1mb~r or f~"torle:;'

[n bllol­

!:~, OPOlned 

Ig~a

o IJ'rlcl aad l!UlI~

~--~I---

l~ 32·::tm I ::::::::::\ J69 11,'l~ 1~,OIl.~.\' I ~I~~~":+~o".~".OO",',;M $ U~7 21,00:1,600 :--cccC'~+-2~cc:::-1 ----- 2T,ln,lMl 

Tol,,1 MiSSOUrl • -E:. 48 47 223 Hi, J82 H 1fO> __,_•• 3Il,OH, ~I 2.2-47,066 1,830,604 ==11:1"';,~;~::,~.:,,~,;,,~'g" Mon!~na____________________ Z8 7 0 2~ lG,~'~' 1~,5D4 J36 I'M~'~961 3ll,OPO 31,000 • \ 30,83~ 1,522,65~ N~braska. . + .____ 50 14 JO 5i 3Z8,7M 1),4;>3 3lP l"'781J.~1l'3 03~,138 ,')4~,5P7 62,727 ]~,1l8,5O'1

Nevada .________________ 7 0 1 B ""'" 1,337 ~Ir, Jj~,24~ 67,f,oP h3,'50 ._________ 5,316 lM,B45 

NewlIampabJro .~._._._=== ']0 9 6 H 1,513,618 8,472 1.64~ r'~,~:r.'.346 842,1U>9 03I,IJ3~ ---... ---.~.,,;'M~'~'~"~I~~OO~',.~"i'~',"i ----== -- ,­ Flr.tNewJersey ._. 38 lJ 10 39 ;13,~20 1,~51,119 lO,lU l2P,h3~,l20 I 3,27~,&12 - 3,~5',I04 &,7~0 I 711,020 130,266,158 

Fitl.hNewJe~y__ 231 3~ 46 m 3,312,~J1 ~,~I~,~,D5 55~U13 15~,'05,44{) 1~,277,3IS l6,l5ll5,3!'O H',1l50 IU,OOO ~68.Iltlli,:lIl8

TOl.!ll NewJo~y_ 200 W ~~ t,IIlJ,lQ7 6,M7,L21 W'f>5' 6-P,601,5WI 19.""~,8W -",-,-"-,,,-. 17.1,800 1 S34,060 678,272,llS6. 

New Maxico • ====;=--.----.-1 2 1,014 \'2:-:-:-=~ "1,N'3I---,~,~34) 23171.• . 1 2,080 00,500 

FIl1l1 New YorlL. ..... 6(1.', BJ ll6 Ho 2,043,<r,8' 28~,7gl Ml'3fi4ll39,,~"I.IO~ 1= ~\l,30(P,'~~ 4-L62~,r>82 00,000 300,933 H3,[)sS,900 

Second NOwYork • 214 71 ~7 2Jg ~07,3:l3 2G3,b,S liJ241 t2"OB,(jIJI5'ln"i~ 6,7(Ji1,g+l .•• 35T,~W ~2,0Il9,024 Third NewYork.________ ~4~ 122 103 400 1,020,31:j l,~H,51G ~lG,3~ :<:J'],~96,,)7~ ~,OI7,2r,~ g,(i(j~,361 3~,500 1,MJ,152, 236,107,238 

}'ourtoontll New York.• 3d G(o 80 3;J2 7~7, 5-41 1,0"7,674 He, IllI 10!l, 6lIL, ~Ol 5, 2(,5, ~'7 i,989,12fj 356,957 J()8,601,2\l5 

Twenty.f\r'l New York •. _ • "20 HI' 33 201 722,131 ""3,W) 3S,ff.l4 .0,12,,%3 IO,O~9,()4~ 5,72~,771 130;300 74,927,940 

Twenl,-elgblb )lew York__ •. 172 M 23 2H 2H. 008 ~~, 2\l1 __ 1:1., 18~, I~'; l-cC""""" ',','+~,'" ','",,",',"1 93,963 13,315,610 

Tol.l New York. 1,398 (Z.! _ 1R21 I,OJ3 1),2M.!lI'H_ 4,ll',4U 719,477 ~12057,384 80,754,304 71,367,330 94,500 I.,,;""","'.'''~I~'.,'"'',OO,',',OO,·,'

NorlhCarohna. ._._._.. l~ 13 10 I ~~ 142,-6'1 1~,~~5 --101,882 18,IJG4..2M I l,l;(I(I,'87 8G:J,860, I :l-l,703 11!,766,~90

Nor'bDakotll.... 8 0 1 7 7,102 )191 811 ~,fj,Y731 21,375 12,250 ------··--F~~'~'~~.,!I~~".~U~'~...* 

FirstOhlo •. _. .... _ 176 I jQ 251------;:;;;- 1,+18,860 t,:o.:Je,611 I ~7,890 13~,242,~32 ~,82Q,'~ 4,51~,OJ2 '347,U~ 11:l-l,2OO,3\l 

Il~,I:,2bh~hi,i __:~:::::::::::- ~g ~~ It.: ~:~~~:~?~ A~il~ .~U~ m:~nm H~:m' l~:~~:g~ 3~~ ~A:~,~

ElghleenthOblo._ l'O(610blo._. ~--;;)~I----;W 11.1 e3 al IB-I 1,1~2,+l0 8,o.~7,511l1 ~-I 330,13g 32'1,595 

~'3~1:~u;";"~'~,·~"~I,:~<t'~'~·~'w;;·:I:j't"~·~'j,U~":~~~~I~:'~';"j.~"'~I,::~u~'~'~ ~~,Z'J~,i~1 2Q,731,7H 23,~98,228 912,1381 M2,~06,!l37 ..~'~.u~

OrogOn. Oklshoma__.• ._.____ • • -.", = " .,' I ... 

!~ 11,401 ~8,fj2!l ~~1,~181 Jl,3Q7 U&I! 2,819,139 ~,lIS1,m 133,720 I7l,OO!! lZ8,46li 88,",25 ::-::::-·-I,cc;;'~'"'·§'~'~cc;;~'~,'~'~'~'ii:OO 1_ 47,002 2,1lOi,720 

FI"t P"nn~Y1V/Onla • __ ._ 1,03\ 158 178 '11' 011 14, ,QS,0l8 16,S~9, 371 15' 541, 282\1' ~O(, ~lH, 5118 8l!, .64, 727 100,591,694 74,700 1,7&1, 9M 1,790,5117,066 TwellU1Pennsylv!Ulia_._.____ 5Il W 9 '17 1,3:?9,6liQ 4,ld7,62U ,178 :l'J2.<l'JI,7~9 ;-,~9~,\134 4,041,041 1,000 27,791 295,607,171 

Twenty-tltird PennsYlvania._ 1&1 13 35' H~ I, 89~, W8 6\, 1~a I, "SO "jro;'j""~~''~'~'~c~'i'~' ;~Wt.t'~'1::;:'~.t'f"~'~.~'"ti~~~~~~.~'\'~'~~.~:'~M~, M~\'~'.~ TOl.!ll PeoJlllyl""nla_ 191 ---------;;:;--1 1,220 ,18, 010, 27\21, 001, fl'O I. 5, M3, 5\tl 1~9~,rm, 145, Ill, (,(;7, 718 1I~, 182,045 75,700 I, S.1~,M8 2, 100,~T2, &M) 

I Tbo n11mber of f""'.ones In huaine", Inclllde" ,11096 r""'orle' which msnub,,,,un><I (be ,=11 oi~ars ,hown In Tsbl~ I~,
 

'T~ nnmber of cigBls of e.acb clnss ro.J1!0~ed tsx p:l.i~ at dllfsrent r~",,! is sMwn in Tilble 15,
 

'." ' 
TABLE H.-ClaAR	 FAc-rORIES Ol't:RAT~D, TORACGO U,n:ll, A1'Il C10Ana Wr.tGHI:>IO MORE THAt< 3 l'OU"SDIl PER THOUSAND MA:.'llfACTllR~D, ETC., C.l.lif.SDAR Yt:AiL l026, RY COLL~c-rION DISTRIc-rtl A:.'D RY STATEs--Continllcd 0 

•

- CI= welghln8 mOrlllhan 3 pound. pt. Ibowond 

Avlll'8lt1l quanUty 01 leal (ob"""" 'l!ed pot 1.1100 llllgO c1~, :D.lt ~W11k

NumiK'r of fotl.w\!Iil Tobn<'ro u ...d In TnBldnK d~'U"S

Ui.flri~ lind Slele Tn bwl 

• opena) CloMd 

In bu,l· 0_ 00' Uo- Stemmod SOllll'i! :'I"nu(",,· 

Jon. I. J.n, I. 'l.nmmod ,,­ "" ,~

--­--­--­ - P ......h PUIJnD~ p~~ Numbn Rhode IJ!I.nd...•.•.•.•._____ • ro • • ro 130+, In!! IOI\,U~ ,~, 12, 69S, 748 

Soolb CaroliDS __ ...••.....•.. " , • " 1M, :zoo :l':I,.o~2 20\,301 29,~1l21

&mlh. Datota•. _. ___ .-,____ • _. " , • lIl'.Ml ,~ 5. 100 3,437,7'93 

Tennessee ..........: •........ • • '",ro 1,W2, fl2l 2O,1l17 81.512,.j(,/j 

FI",t TelU.. .... _________ ...1 30 i • , ro ~3,8P21 32, 51~ "~ 1l,~,3I21 second TMM___ .............. 17 • , 17,M2 l. lo45 4,481 1lll9, 13\1 

TOlai T..AS ....•••••... • • ro 3Gl,M4 34,IUl ~,I~ Ill. 5:l5, 451 

Vtab ___ _. ... -. .. _____________ " • • " 10\, 460 1-\4~ ". 1,~OO4

Vermom•••.• _............... " , , " 0,957 I, 8113 474 G'l1,2M ,'irglUllL __________________ " • " " 2,022, MI 8Il1,678 l, 917. 6761 330, S42, 277 W"'hl~n..........-.... __ . " , • • "'., 1],473 ,~ 3, (l3I, 503 

West \';rltinll ................ " " • • l, m. ,10 3, 4~2 41), lSI 81\ 3117, M3 Wiscon<in _____ . ______ .. ..... .. '" • ,m "1 "" ,,", '" '.."" 56.150,287 Wl'oml~g__ ....... __ ._. --.­ • • , • "" I, 1141 'M 371,02S 

T<ltal, j92lj. __ .......... .~ 1,714 ,,~ 8,427 /14, SlII, 0.\4 1IO,~2,\,70:! 1~3,n~.O"EI fl.4~~,G41,23:l

To(,ol, Ur.5_ .................. Q.877 ... ,... '''' 71,BOO,08::I 0"2J;.Q':I' \'2.630,681 0. 46.1, 103, 1118 

--------- InCl'l'!L'le .............................. "' . ·•..433....·iO';. ...........1 n,,(j),>:3, 1,IS4.~2 15, +48, 12,\ :I:.locrease ______________ ....... 1,344 7,OO4,6:lfl ..................................-­

,1 Romovedl P.....,nal On tu..,,1 OD hand Removed 10. OXpor·1 co""ump­ Jan. I, 1112tl Inu.l, HIT. lex paid I"tton Uon

Nu","'" t'-tnllb<T Numb<>" N,u"btf """'M­ I, tA:l, 15~ I, '50.MO .......--­ 11,3V5 1:I,.57'9.S'i0

2,31&.&1& lilli, ~"iQ -_ ........
 s.. 7(;9 30, 511:1,. ~Ol

iIlJI. 61~ II, 420, !':J(I

1,1C7,8lIll '"''''' ...., ....----- 1,539, Z!r. ..........
 "'~ 81.7'90, W

,88, 51~	 ro,,," 1,,853.222 29.307 :.:._______ • ~., ?1,'" ~I--I '''~ "" oll,lm 493,8591· _______ ··1 m I	 «, "" "roo , 

111,5150 83,188 j____..._.. :12, 700 1,668. 270 

170\, 712 0&,993 ......- ___ 1.4511 fi95. 576 u,OM. lOll 12,837.7801 61.11OO J51, \lG3, Mil 286,6.0 180,728 _~ ______ .• ~m 8,0'\7,038

0.517,632 7,621,495 ..........
 ',~ S5. 3Il2, 407 2,ll38, 490l 2,lI78,563 1_ .........
 1"">'100 56.:Nl liS 

5,150 l,4oo ,__ .... , 3~Q, 08(l 

3~2JO.~ Ul,lll6·M'l1 'S4,"6121,:zm. .. I ~,4""-1l61,9M 350,22" ,00 116I,lIi"3,!l58 222, QM	 ~,w.. nil 1\ 428, 03S, 268

11,Il82, 885 ---......---.. 261,822 1............ 1 C(,~2O,1l\I7
 ......... _.... '17,m,026 """,,,,,1 1,38ll,4S3 ..............
 

_=1· Pomo"n!l Pr.:n- TlIOUBI>.r<D, 11'1" CI,AIl5flS, REMOVED TAX PAID, CALEI'IDAn YEAR tll'2!}, liT 

DJSJ;IIlCTS Ar<D DY STATES 

Ch,~ n manur,,"tu,.~ 1 ClfWI C rrul\nu!N:tlll'l'd 

Ch,... A (m"uu[lIdun><! to relolillt u,o,. 'han Lo 'otnll 81 ruo'o than to rola!! III no~ morc 6 conI. eIIcb lind noe 8 CtlOU Ctloll lind not 

lhon 5 ""Dt~ nnch) lUO'C tbM 8 ""nt. ruo•••hiln 16 Ctlnto onch) eoobl Dl5lri~ and Sle!e 

I 

T •• I"Ild III Tn' I'uld ot Tnll'fl1d lit To.' paid M l"~l"lrM $3pe.M tlIpc.M &lI"r~1

Cia"" D (manuractunld Cl"",<E (manll/at· torotlll at mOre tban turnd Lo "Ian at , 15 ""nts c.ch. and not mOre tbln 20 more tban 10 centll cents oocb) 0"",' 
---

-----------

--

----

"" .'~~,-.-'~' .-......... _~._...	 :c:.._
 -:- ;; 

TAU"}; 15.-CrOAlI.6 WICIOHIN{] Monlt: THAN 3 POlJNne Pr.1!. TUOlJSU';Il, BY CLAS!:'E:'l, RJ;MOYED TAX PUP, CALltNOAn YBAn 1926, BY 

COLLF.CTWN DISTnl(:T6 AND BY STATES-Continued ~'"

CIM'l n (mtln'IlOl'l.ur~~ I Cl""" C (innonlMtwid Cl1I.<l:'lD(mannla<'l.'".d C16"1 Y, (mann. Cl"", A (manurMturnd ta "'Bil Bt ma,~ I.h~n tn ",,,,II al. ma.~ lbBn fa ..t~i1 at lII<X'e 11\8n laeturod t" ralal] to retail 61. no, mora 6 cems .nen 8n~ n", S ""nt, .",'h '8nd not 13 cerU,_,h ~nl! not 8' mora \hllIl :Ill thlln cenLt! 8lICh) mo,a LII8Q S atnLt! m"rn Lb~n J6. cent. 'oM" l.h6n ..:I ,.nll; (lenl.l ~.clJ) 8lICh) Ol:\dL) "~eh) 'Value ar ;, DWriet aoo Stat6 TO" s,amps use,' . I T"lai~ TlUpald Ta. paid at Tax pllid at 'raipoidat T8x'paida! Ta'1'81,lo< TAt D~id n.t TMp"l~ot nt I~ M$13.50 $4-par!lf $2 par II{ $IlP~.r.~ $SperM $9pcrM i5r..rM $12 per 1>1 Jl'l'M pexM .,' . ,.' ,. 

1,D·1O I /l3~ 400. &~, 1- , Sl~. [l3,', 91 

... - .. .... 718.)00 I • 2, M». 7:1ll '" .­ ~2, TG~ :lll5,4SJ l,;!lO,5~7.\l(m

2\I~. &Ii, l7l - - .... --- .-- I 

....--_ ... ---_ ...... lM,00T.4~ I

~!, 71J.-1 :!OS, 453 ~,illl. :ll~ 000 I 

..... -_ ... 12,51g.870 I :III, 35~. 70l - - ---... ........ ­ J,~20,l'.-16 ~. 100 ',~ £1, 700. ~, ... ---..... ........­ I - 13,~ U,S6.'I,m

lOW, 01',0 -_ ..... ........ ­ I I 

~I 1~,£(12,17~ - -' - - - -... I -
 ISO ~.1-I5 I, ~os, 27~

~g.~. ~75 --...... ­ ----...... ....... .._.-- a.~l. ~6d. ~52 ".
 J,0!l7,~SS ._....­ 1,500 £3, ~G:l, -10'7 -·-·~;~O 21,430 55.39-1, liS

- - - - j'U, I)S(l ...... .­ _ ..... -

-

7,:JF,7 G3 II. 77~. ,II 

\l7~. r;13 M l. 070. ;7*.130 

Wi,~.1l(J

8. 3H, 7~~ (IS 

~,31~_IJ

~J, 402. 77 1~, l~,!. 19 ~~~,OOI_ij,

6~.395_ r,.l 

2,\>81.'12 

72,0)7 •. 0'1 

~. 71~. <I~

1. 73v. foO 93~.	 675.:1S 1~, 17~. lI'J 

2O-\,81g.3.1 

2ti:i!.~II107

2.0W.O~

, "
 
TABLE l(i.-ToBACCO USED, At-'ll CIGHI.S 1YEIGrnNG NOT ,MonE THAY 3 POUNDS PER TrrOUSAND 

\ flAil 1926, RY COLLECTION DISTRICTS AND BY STATOO 

Tobnccomod 

'.. ~,,,. or <I~lnp, us.d 

Alro,7~

I,e, 11 , A I ~, ',r) 

J*r :\1 

Tn~ l'nid during 1~2',.-

Rpnwvod 

ror .xp,,,·

Latioo 

On hand On hnnd 

JaD,I,lg2G JaIl, I, 19Zi Semps 

Dlstrlcl DOO State 

Cld.... IlICT'rJ;;S \\·";<,~m,,G ,,'in' J'll'Oliii:
 

1!l:!!l, BY COLLI;C'I'ION
 

'J'ox p3i~

durin~ ]92[; 

n.mo<'oo 

lor eXI,odnI,ion 

On hand 

Jan, l, 

'"V 

On hand 

Jon. 1, 1926 

'MonH!''''' Seml'" lu",d Uo· 'lernrn~d

--, I I 

DlsLrid BII'I 81,a(e 111 In 

~~~- OpPD",1 Clo,oo 1~~~'1 Jnn.l, 'an, I, 1~Z(i NZi 

----1-------.--1---'--

Yuille oJ ,,'nwr' llSO~

p"",",h I'Ol,nd.< P""f/d. NW1IotT N,,,no,,,, Numb" Numb" N","~rr F1rstCalirornla.•.•. _.... 4 0 0 4 1,3I>l..\7l !j,1O~,·l;O 26(;,Z14 3.%~.052,828 1,803,2!H 5,5-.12 140,U7P,HO a,SI5,~nl.~n $II,HJ. lij,I, 7J 

SixthCalifo,oia.••.•..•. __'_, __'.. _,', 'I_~c"""'"'" "_~_,',~,, 25n 1.021.'08~ 9J,300 1:'4l,Oro •••.•••• _ U(;li.:>W 2,ooj;&

TolalCaliforn1a••_ ll') 41 g I 3S1 WI 

, ~r~H~;;:i~~~::::::::::: , , 8,2M il=r= ", '12,4\111 ~_ KeDtucky •••••••••• 1 0 " , 66,67" LouisiaDR_ ••.'... 1 II , " .....­

" 

---~

1 S la' "'<.II 2ll5,~;;\ 13.955.074,413 I, 000, f>84 130,182 HO,g79,HO 13,8Ir,ll3O,174 IlI,lW,4:l

o,r,2 

- - _....... 

.. ,. 

1 rn , l, .15 I--T~rll-TMt.~!l uu~n;3m;!:i~: I::::::::lum;;~if. uiFiifJ; 95O.8H _ 459,060.000 •••••• ••••• • 4\g,O£O.OOO l,377,l80oo 

11,689'. ••• • 5,493.400 ._ •••• •••••• ••••• ~,'W.400 10,40{) 20 

Mas'acnusetl 7 2 17,073' ~, ~~~~900 (77,200 722.~"" ..••••._ 5.]07,240 l532172 

}'irslMiehigaD_......... 2 I "

, ", ·~'·::~·I ••4.;....•,.::.1....~._~.:.:~~,.~.. l.:J15.HIJ

_ 

1,\170,000 .••. .'" 19,377,UO 58,131 g3
 , ...... ..." . ....­

"

, -_....... -- ....... ::::1'
 :::':D~~:OJ~~,:~~::::::::II=J.1: " , 2!,:1, 4:~ 1127.';;..: ----:~~:.I1 2.·:~~~;~·1: __ .::::~::_ -~I":~;;~~:, :'11

-"-:7:'~~.:~ FIRll New J.""')'_....... 8 I
 ....'i2;4oio-h4;oi05;:i:i;;:' 26,612 G. 53~. OR 7~0 1, m,:rorJ 31. 'j/j(J 7b,00(1 0\, 539,009,000 I~, 617.027. 2• • 

1'0\81 New Jersey _1 _4 , 12,440 I 14,405,R~4 292.0M 16, of>3, ':09. 11'0 3,783, <tOO I 2, 23~, 210 ~~,()JO oj, 665, 083,380 19,005, 250, 14 

, first ".w Y~.k •••.. __ ._ 9 4 

: I 648 5, S~\;, W" ~Z',l roo m. ~02 5,37~, \I\l~ ~eg, ro~'_Q25 ~. Ml, ~72,1l2 W, 77l, 716.33 4, (l"J&, S06 S, 383, 8@

S.rolld!'."~~.York.•..•__ 42 n •, ~,lD4 2~'.030.:l\l!i ~,:IPJ,IW ~,~LO,375 5,250.~<lO W,:MG,OS9 687,740.07 300,717 lO7,342 Thi"IN~wY,lr~ •••• 22 3 " SS~, 21i~ S7B,24.2 39,777 1,5;9.240,'.171 1,1M,I!ol \!I(),;\ll7 126.!lilO 1,5lIO,OO4.,70~ ;\,740,2;;.\.12 '" f"",l""nth N~W York___ 4 2 1,3~ ....._---... 322 573.310 6. JOO llli., 500 381,570),144.71 " "• TW'Dt,'~i~hth York.:•••... New •••.• 0 " , .. --_ ........ --_......
 l,~4 3,023 ••••••. ~OOO G_OO

T"'al New ¥o,k_ 78 18 I U" B,133, H7 U,3if.l,lW ~I~~~~I B,Bt.I<,2'G I 7:t,~,4'M 7,401,297,076122.20.1,891.23 1 

N~,th Carolin~.. _. __ .••• 1 61 ' I ,I ", 19,440, 743 1 g6, 691, 20..~ I 2U, 03S ',"1, 011. Z] ,',)1 IJ.3, lIFO, ~W lilli, 2iO, 7C3 'I 221l, !>C~-I'52, ~1(\, (,53, 288ll57, 4U. UW_ 87 LLght...othChio..•..•••_ 3 0 , , 52 34 4571 )"~.lUO 5,;,,40 I 13,"'60 •.•... 212,2;0 72(;.81 
TADr.E J7.-ToIlACCO U6ED, AND CrOARE'r"I'E6 WEIOH1NO ~OT MORE THAN 3 POl;ND8 PER 'fIlOU8AND MANUYACTlJRED, 

YE.l..R 1926, B, COLLEcrl0li DIsTRtcre ANO Rr STATEs-Contfllucd 

Num],er of lnctorlM TobllOco UJed 

Manul",,· 

tured 

On hand 

lao. 1, ,,~

On band 

Ian. I, 

.m 

Removed 

lor ",poria­

..." TalpaJd

durlog 19:Jll 

. "olne of 

'Lo;nps Il.'led 

$lO.1l7,;83.~9

I, 7:H 00 

41}8.00 

.I0,119,ll25.1~

4ROO H,630,970.0~

8, 190. rAJ 

Av.rng~ qll~lIl1\y olleel tob"""" tL.,d. per / ,0ClJ .moll cLlarel,l"", 1.90 rouml,. ' 

The lollowi 1I~ diel.rict.l 'bow cig""'tlOO remo"ad ~B.,-JI'9l [or perMlIO mn,umption en". exp"rimenlnl pmpme" Fil'llt (JaUlornie, 9,22'i: 51 db enlilornie, 20 07&: Floride, 2,4:1\l: 

Ileoond New Y nrlr., /3,59': Third Ne.... York, 5,613; Foorl·..o~h New Yort. / ,440; TVienl.y..,iRhlh Ne'" York, ] N7; North. Carolina. '7,3gQ; Virginia, 100; We.1 VJraj.o.le, ]8,3flJ. Tile lolJoWlDg dl'~rICI~ ,1I0w elgllret<.(l'l r.wo,·"" If.,.; uJ ",.• m,· u"",, or 1.111' U"'10'] ;>tat"" Nort,h C,,,o]lna, 3,&ElO,(lOO; VhRm;o, ~70,1J;(l.
 

Tbe numbar 01 JILClOl1e1; In bu~ includes 1.b_ rae""';u ",'Web tllanu1lletnnd 1100 lll12e cl,are<l"" ib<>wn ,n l'nlllil J.L
 

. . ' .,- ... ~'t' .;. , . ­

CW,lnE'1"I'l!la"WElGU'INO MORE THAN 3 PouliDa PER TnDUa,\RD MANtJlI'ACTUI\.'VoD, E'l'C., C"'LF.ND~D.

}"XAll 1026, BY COLLECMON DI8TR1CT1J AND llY STA1'E3 

Citaretl•• weighing more Illan 3 pOUlld' po:r LtJ"lI&>D<! 

B1.ommoo 

Potl.,u POUf,d. 

S12K :6 

~~~'~N~~,f;~-:~~:::::::::::::::::~:::::::: ::::::::::::::::I----:lc~~~I.--_;;~::cI'--c-'--,-, ~to. 65

Numb" 

17, ~OD

:33, 410 

Tax paid 

during 1~:0

Remo,,~d

lor oxporlOtloo 

On bandJ= I, 1927 

On hand 

Jan. I, 1\126 

M"ouJ",,_ 

'moo 

Potl",h N",mb.,. 

..,-,-,..+--__;;,;7:~~o·g;+_--iC<C-iC.O.c·1 "--.-.8;470: :::::::::--­

{,I,210 J~~. ~I

Tdtol Call1oml... ····---··-·I'"-~"",',IO~~;"";';F·;"-;--"·F-;--~--r~~"~··~·+~~·~,~'~"~·+!~~·~"~·:f--"-;-"--;-"-;-;-fl~~i.i~~r~~,,;;~~ ii:;~=ti------·· ._. ._. . l,~.. 124 _" :.:~ 7~~g Jt~gg ..._~~:~~~_ ::::::::::::: .... ", 43,000 " 926. ~4 309. 'JO 

FiUll New }arwl'___ ---".---.-. ------.-... 1e~~~,"+;;;,,--"-;-;--;-+-;-;-'-;;;"'~I~~"::~'i.§"~F-; ..""--;C--,-;-~-. --­ -.--.'-' -•. - .----­ roo 0>' 

FI..tN~"'Yor., ... .,. •. __ •..._. .­ !li,4~3 :n 6,811,0;.0 --~~iJ7;ii20-' l,tOO 648,600 S,MI,G4G 37,ll79.19 Beco~dNowYorl<._._

TblrdNe"'York. __ . __ • .• _._._ _ __ .­ • 32,067 ~,1i31 • 12 .. -" ._. :l,561 ·t,OOli,3301,2;{3, 800 2:l,QSO 137,~&g16, 134,000 _.._. • 3,874,490 

1,241, e-.5tl 

:n,8\l6.33 

8,939.16 Fourt..~!h NewYnrk__ _ ...... _.. 190 __ • ._ 50 58,050 M,", U7.00 

Total New yo,k . __ ..... --- ...---..------··----·--I~,,;;""~;;,;· F~~n~ II, 1lI,2211' 'l~l, 770 . 10, 43~, I3'J 75, 1J2.;;o 

ElgbleeoLh Oblo__ .­ ._ ------- -,­ 9,500 1,000 ]O,roo ;5.60 

Flret Pennoylvanis.. • . . _ 4M,e:,;0 2, ~23.66

a,~oo 4UO 

Total PonllSYlYlUtla.. •• ._. __ -1,011 

Twenty-!-blrd PeDIISl'lanla .. 

-..~~~:::::: ....- --~~~;;-. ---··----~-I=-==-~j::: ~f m,o,,, .... g·,~~~'~'.~:-:-~--~-~~~·~-~--:-~·~ :920 ..~-~·"'~-~··f:~:~:-~-~::~~~-:~:::~~~~~::~~~ WO -••••- --­ t12,IOO ~,9~o.3R

Rhooo r..Iand 0 . __ . __ ._ 322, :00 2,319,12 Yirg.nl~ .• __ .. _. ... 3.>7, ~~O 2.1>74.Sll 

Tota!,IWL _••••• _. •••.•• __ .••••••• 9;,0')0 2,8:.1 10,2'12 13,23Q,766 312,3QO !52,445 '682,700	 12,311,010 88,682.41 

16,99l,VIl7 122,3tt37 

.-.~~::::::::::~~:: n_:~~_ unn~::~_ 2,~ m: ~~g I..m~;'~~?' :n_~~:~_' 100 

Total, 1925". • • -- .... • ._ . 1st, ,.~.'1--'.C'"",,' 1---·~'~··~·~1-'..4, .~~'''"wn'_1_...:~~'C·"'""+'--"·~'"C';OO"·+-"'''';;C' M;;:;·.~.c'"':=""-I=::'="O=

~=.::-~:.-::::::--:-:::.:---:~::::::::_ ".-.--.. -. '-4i,'9il3- 1,2,t __ . ~:~:_ t, 18(04:- -'--i71:M£1 __ ._~~:~~ :~~~_ ----,i.-67t:~ii7- -··--in,w."oo 

TbO la"loneo<:ln husiness IU"" mc1ndodlll Tabla 17.
 -


A"llI1IitG (IUllnml' of\ellllob_= '-'"ad Per 1,000 10lf1:ll ciglU"eUIU, U~ polllld.a.
 
...... 7:~"''''~-'~"'' ;o~~ J:iP. ~;-,_~~

;:_i~~~f,_~~'~~

8:g lt8~~~~:;§~.

;;;_~ .pY·_~'FJi.~.l3f!

"·~r·~~·~' ~;. ~". '" 9;#'_' , 

~HI~l'iggl!i6~~:l

~[~ j:_8~K:sV~Jj_~JJ~ -;'§~ ~;:;""i:t~!F'~l!:§~ .-~'.F._-'.."'~_....,. §=:::l 

~~~~::i~E~H!~ ~~

~,,:::

-~;~

§~;s:

'"

'0 

~.,,~

"'.

!""'§~~

§~;:~ . -',,~

1';" ..

". 

jSP.iJ~$!3~f1?~ I 15g;:• 

j~-'.::!"'~"=~!:~ I _"':0"" -"'~'.I"~ J!l,., ""I §a-<::S:

I, iI.'.fi""'~~ ""'" .,... ~"';t

.\ §!,ij,Q~UI!!!~ \ 

o•

I 

Ii•, 0,•

, 

i 

o•., 

o 

c 

o 

o 

> 

"
 

00 

"
 

z o•

• 

i
 

>.

.,
 

o 

5 o•

.,
 >"

"
 

F~~~r : '~\

o

• 

> 

g >

o 

"
 

i' ~!;gt:;!>lr;H~1:;:~g~lr,, ",,,,,~,,,,,,,",,,,,",,,,~:l

----------"" 

;~~~i~~~§~~ '"
 

'"
 
------

lOO REPORT OF CO?>1MI8SIONE.B OF INTERNAL RE\'EKUE 

'" I 

II 

... 

"'.~ .1110 

. D>~

.m' 

.Ol~ '" .01G 

.". 

.(lJ~

.OJI 

101 

ri, ~J.:wI. !C 13.. 'i61.I/:!I.1l!I 

II, 2'SI:I. 312. 67 2, Il,»M 

I',Oa.61R76 

1.12'l.~W,

2,19ol':.f>3..4lI1 1',3.lI,m!t.'2 

2, ;04, 2&l. j,(J 

1.1<~,UI.c.'

HI.H~

.~,

.,~ .,

00' 

.017

... ... 

,~76

.., 

Ml;eellBn"Drn, inc1u<linl 

Glgn"'tw p;:rers "" 

luL<.!, lPOOlW tallIS, el.e. 

Gnj,Il,l. 

l'~r~ kecc]p!.'l I ~p'i'ln

1­

"""",b07 .1 N,,_, I Nu.mb.r I },T"ml>t, 9, oo:;l 11,000 0 oS,lDl 

TOBACCO AND 6NUFF 

",."",be, X"mb" .0.... I N"mbct No'" , ,~ .~ 2.~ , " ,.~ , ~,S!C I~.!W , .. " 10,200 0 " 10.200 , 10,000 .... " -, '10,000 

0 " " ,3,500

, '.000 

S, 250 ZI~,300 " " , .... " ",00" 0 , 

~~" I 

7Q.I!C l " '" 0'" , " s&m ' o 21,000 " .._ ..00 1 "'''''I 10, 200 13'Z, 300 , CI0ARff W};I(lUtNu t>OT ],tOR£ THAN a POUNDS PER ',000 

REPORT OF CO~H.IlS8IOKER OF I!"TERNAL REVENUE 

TotaL. __ •• _ ._._••• 1 ..,­

TABLE 23.-EXPO:llTATION IN DO,,"D Of' MA'NUPAC"UltEll TOBAGGO, SSOFF, 

CIGA:llll, AND CIOARETTr.a, YI>AR ENDED .1UNF. 30, 1027, llY COLLECTION 

D16TRICTEI 

n. 

Tobacco 

CIOAllS WEIOBINO lliOkE TBAX 3 POUNIlS PER 1,roo 

k<,ocll'\' 

IgIO._ .. _. . __ •••. ..... _•••.• _ ... __ .• __ •.••_ t47,~,4:r, ... 

IgI~. •. __ ._. "." .. -- ••••.••-..... . ••-. ~;.4gl,:l&.Gl

1020_. __ •• _•••• -­ •••• _ _••• _.___ It,fA;:!, i67.6O 1921 __ •• _ .. _•• __ ._. ----. •• ••.•• -._••••••• _ ~,Ul.GT..0ll

1112'2•• _•. _ __ •• ---•••• --.-•.•••••• - •••-.. fY,J.lI.E~~.M

JVlI. •• __ ._._ ••••••••••••••••• __ •• 6oi;'\;.7(17.29 I~ ._ • •. __ . __ • - .. _"'•• _. •• " -­ _ re. ~OO. 4~ H 1$"..;. __ .__ __ •• ••• _••••.•••••••• _. __ ••.• oa\i'22,~6T

I~. •__._ .... _. • __ ••. __ •••••• _.•..'.'.••_ 6i,710,:13.Jll 

1':; • ••. - .... _••• - .. --•• _.. _•.• ------' .• I\O,Oio,l~.'llI

- - . 

J""''''''"' nemo.cd lor Tax Iiald I Uo.,,­

Ol.mel lor Jul}' I, ••po"alion l!lporWd aud ,a­ rount6d 

lurned 10 lor July I,

'''' dUring year ,-, • IQ'n 

P""ndt ""''"' -"~ ""''"' Pw,", 

First Callf<imla.••• __ ••. __ .••.•• , '" m DW...-ve. ___ •• ._......... .. ~,l'.t(I .... • '''' , ..

Flnt lIlin"k._••...• _ .•_._.... 1,""6 ro. ~1II 10,741,) • ,.. :,~~Kset'ts~ ..'-'::::.::::::: I,~ 10, 206 15,Mg , '. '" '" "', " , First 1>'hssoun.•..•. _____ ... ____ 07,625 8lI2,o.U W7,~\2 " ~,3T~

FIlth "'.w J.rsey._. __ •... _...... 6.4 1,671 ,. '" " "" Firs~N.w 1"0'1"­ _____ ... ___ ._ .., a 1,216 1,21" • 6econd »;0" York._•. ___ .. __ .. __ I, g!t.'2 a,]o.1 2. '-l~ n" ,.. " 

Third New York __ .. _........... 1~, ~S Sjg,072 3:l~, '25 MO 

Twenttnrn! New York ...._. __ • 0 ' 1,0,11 ~4(1 " , .n 

ro,'orth Broli""._....••• _........ ':I,l~ Zi8, ~;7 271226 , 29, ~'iJ

.prsIOhIO.-•••• -•••• ----........ l,4S6 J;.2YJ 80,0:1>1 " v~onessee. __ .. _, _•..•••_._ .•_... ·0 '."" 

WrglnTB. _ . •• ••••• 140,2&1 1,.l66, '" 45.l I,HJ,lXIli '" 00 " ~IJ, 010 " fIIlt VI'glnJa •... _._ .•• ____ ••.•• ~,lU ~013 I ., .~

:.-.- TolllL................ m _ 255·~&31 3,1(;:1,3.11 3, I)'}j" 213l 2\l.14l ..... ---­

'fAilLE 22.-REGEIM'1l "ROll INTE:llt.-AL-REVESU£ TA,ol$ ON TOBACCO AND PER 

CAPITA TAX BASED ON ESTUfATED POPULATION, Y£AJIS END£D JUNE 30, 

1918 _1921--eon~inued

IQ.U

U, 

,. '"'M

,~

,,~

"" l6.f06 

21.1'4. 

R!!<:eJpl.& 

C'... 

Po< 

ca]JI1~

.." 

619.1~1,i63 -135,1I!I.I.~71

l~m.7S3 -ll,lI6.ilO 

ZiLI, 3~7,Il:JG -22, 7~.

2190 1!lo3, 181 -41, Ola.:.67 2J:.l. 079, 179 -J6, 603, 11.\7 

23/1,706, M:I +H.lti2, S8l.I 

I{ MO, SOt, 3'~ } 457,71J,'l,676 -S3,OIO,62Il 

1,003, :'l17, ,'1,17 -04, 02~, 531 I. Ill'./, 2M,IOO +170, 926, fOO 

,2. G.:,"l. 46g, aGO +21 J. 07.1, Ml6 

'0, {\IIi, 1141, ~3J +~, Ull.1~

Rot_lpl> 

" •.I~hIOSl mOm lhno II II W.l,hl~ IxnlDJ. per 1,000 i~~ a 

Aggregal'" ,Ill.. praducUan 

,ro' 

CIg..Hl& 

R"''''' 

HoroJpl.& ,,, -'''' Po, 

capilB capUB 

---­ SW,300.12 10.001 IGB,J;o,lltIl.oU 10.1141 St, !M9. 4/l2. i4 

162, Sf9, 1I .~ 00. "(I, bOO. n .., la>, 3lI4.1O 

232,201.81 .~ 151,262,211.61 1.4%1 o.~Q.lI.:13

.."'. .= 135, 0I.:l. MIl. oU 1. 215 6, 7l15. II:ILa 

118,478.19 .em Hio, l'll,6H.n ,... 4.Wl.63llliH no. l'W. 16 .00' 102, M-<. -.S3 ,..... 7.176, 214.11t 126. 11ll'. «J . 00' :D3, MI, S3O. I. 791 1.OO5,Ulll.46 

lOll, .\23.:J4 00' 22,'dXI1. 702- 07 I. ~!C 0.163, 61~. 76 126, 7I>2.:l3 .00' :/.M. 82,1, 1lOO. I~ 2.l16 0.917.716.62 1>6, Wl. 64 .00' 17!J,~, 6ll1. 81 0.' o,M.O'Ii::' 

WoI,lLlnR mo", tban I\I'~]'hl~P: ~oL ilia", [b"" J I'mllld, per 1,000 3 pouOlI. PO' I,(Q) 

.." 

INom~o''''''''''M=1 , I 

1 I~ ,"'­ (+lard...1 ~(-l

E'limetcd 

papulaUon y".. 

OUIJ,lul.--eigers 

(lulllQ]lall:l) 

\;oderH_. . g,rn1 g,:tsI -008 fIJ,!j,\H.9,1l34 Hlal __ . . __ ... ZS~ 211t -I 201.445,GZl 

IIO?______ ?I~ 11ltl -17 3lJ~.0Il7,S91

210a.. ..... 106 S~ -I; 261.DW.~-18

~:~~: .----. --.­ :l ~,~;:

~107H ..•_.. ) '" ( ~) _~ IOIi7'1i27327 

7.li!oJO._ . I 63 ' , ' 10 to 20 ._ 17 14 _l 1 OG8, Gro,lI8ll Wto~O__ . .•. _. M ~2 +Il 1;012,3J7,700 

Over 40 I IB ~J +6 I ~1l 304,7H 

Tola!.._._ 10. 7S6110,2171~ 6,1E;3,193. 108 

TABLi: 22.-R~CEIP'l'a PROlll IXn;IlNAL-Hp.VEXUE TAXES ON TOBACGO AXD.P~R'

CAPITA TAX BAilED ON EsTLllATED POPULATION, YEARS E~D£D JU"'E130, 

19J8•••• ..1 IOJ,.'IlI7,OM t:3O, OJt, 476. 96 .",,, 1!17~ TlT. 'XI 1919__ 105, 1W,C\'!.5 36,086,241.U .., 925, 016.61 1920•••• :: 100,422, lID 0123, SU. 93 .~, 9ll'l, 111811 I\l?L •••• _ lOS, M~(Q) ~1,076,$3~j .411 I,Ol!..~llI.f1l 111:12______ lO'J,Sl'J.lID +1.183.57,1.34 .. 1M, &:il!I. 71 1923•••••• 1lJ.6ll3,000 47,271',~70.61 .,~ M5, 010 01 1\121 •••••• II:!, .77,000 C5,~ I&.C~ m ~M.1:s8.~ ,~ ll." .'178, 000 f3, 346. ~12. 37 .1;"0 110.6S2- a Igw. ___ •. ll;,I~,OOO 3&319, J.lll. 39 .'" 532, 14!l. 7~ IU27. __ •• _ ll8, lI:l!:l,OOO 23,~,ll8t61 .,~ "" ....u 

__ IllW__ ••••••• _ _ ._1 li"lL •••••••• 1m2. .•.. _... . .... _•••• liI'Ll ••••• _•••• __ ._. ._ 11I'l4 _. •••••• 

192.>_ •• . ••••••••••• 

l:l:::::::::::::-'·'" :::j 

IL;-' __._ ..._. 

1918---1927 

y19I8_•. '.'••. •. 1919_••••••••• ._ 

T'()lal ",,,,lpUl 

Amounl 

'IM.J£S,~,OO

'IW, 003, ool.ll-Io 

m,SO\I,~44

Ul, 219,:1S6. 10 

170, 769. 3S4. It IIl1oI,01~4(12.1l!I

~Q'J"Il:II.H

lW5, 7H. 210.1ltI 

~7o. OIlIl.C3S. 67 :m, Ito. :m.ll4 

P" 

ca]ll'" 

SI.I!OO
 

UiJl52
 '.,8(1

"'~ O~

:t. itr. ,,~

,~".
 3·m 

"000

"''.~..
 241,~50

OO.~

70. 150 ...


••''''' .. 1
• • • 

f 

I 

~'

TABLE 23.-ExPORTATION IN BOND OF MANU¥.lCTURED 'l'OBAt;co SNlJFli' 

CIGARS, .lND CIGARETTES, YEAR ENDED JUKE 30, 1!l27, .DY CO;,LF.CTION 

DISTRICTs-Continued • 

CIGARETTES WEIGHING MORE 'I'HAK 3 l'OUNDB PER l,IDJ 

102 R~ponT OF' ·GO~HnSSlO.KEn OF lNTEDXAL DEVENUE

REPORT OF COMJ.USSIONER OF INTERNAL REVENUE 103

TAlll..E 24.-DllAWBACK OF TNTEnNAL'REYEroUE TAXES AI~LOWED ON TOBACCO, 

CIGAllS, AND CIGARE'J'TEB EXI'OllTED, YEAR ENDED JUNE 30, 1927, BY PORTS, 

AND PRIOR 'YEAUS 1922-1926 

,~

I Disl,'ict 

Unaecoun~d [or Jull' 1,1926 Rerno,-ed for 

e'P?r(al.ioll 

durmgyeac 

EXllorl,oo' 

Ta< raid I Una.,.

,el~"~~ d fUll1<>d to [aCl~ry' f,rl;)~~l'

_ I 

E~port.ed [rom por1o 

01­

_ 

ClaiIIlll 'Tobacoo 

• 

; 

Cigan. 

I ' Lar~c Small 

Oigore't"" 

Dmwbsct I allowed 

I,or8e '. '''_'"_''_-1--'--­

I
 _ h'u.m.l><r Numb" Number Numb" I~;.;	 S11.mb~ 11'011."'" Numb., 1 Numb" Numb" Numb.,.
 ZT 3,774 __ . • .. .. __ J,3.'i2,(140 &\,735.44 :nr;;t~e'WYotk •• __ .___ 0 TiS. 100 :l7~.lOO 0 ';'000 Son FrandS'." S""ond NewYork .'.__ 0 700 700 01_ 0	 New York. _ 21 SU\20 13,000 1',7,082 31,(.:lQ 34,037,368 lI7, 64~. B3 

Win,ton"SolorIl S _... _•• _.. _. .____ ~,~lii,oo:I 9,141.00 ) L __ . .. __ . ... _ 6,m,il56 IB,S\l1l,47 Tal,oJ••••••• • Q 1- ~71:l,&OO Z;:j~800 I _0 :~ fl.;ob,nond •. 10 12.f,sr, ... _1 • 100,00:1 2,818.13 Sealtle. _ 

TOlnl, Hl2i_ r,~ 97,900 13,000 1,~i,062 JI,r.~o 4,>,tI1l,21f1 I5::l,2~9,8i

Total, 1926 '._ 2m 156,fJ4~ f,IDJ 321,3,',Q 102,i70 46,124,203 380,001.37 I ToW!' 1~~1, 78 78,:?28 21,(l 185,7112 -130.000 37,98li,9l.,1 128,001:03 ,
 '1'otol,l924 i8 Zl6,(iIiC af>2,432 119,01R 82,600 70,00~,~5'l 247,816.8.,
 ," ~u 2l){,741 1,,600 3C5,M4 ' ". 1I)-l,~7~,032 3t6,2rH.70 Flr.'t ('''1iforn[~.•. .. . ._ 'Yumher NU'libtr Nu",I", 1'otal,1112J ,V..mb" NUln"~r	 '1'0101, 192? 2,(iW,GOIi 19~,\IH,8S0 IS7, MD, SSO 18-J I, IOU, [,.Ia 66, ~l5 919, :1r.8 .25, 170 3~4,S~~, 894 1m, n~. M S,91fi,00J
 

:First New yorlL- _
 Fir.,t ~isOO1"L ' ••• _. ,>00, (XX)
 

S'\'O~d Ne;i- York. __ .. __• __ .:•..
 2(,014,500 29~, .,,5, iTO '00, "" " 2'J9, ;J18, 270 " ::0, IDJ 22, 802,00J
 

'Tllird New York .• __ ._'_~_·~:~ _
 "" "" "	 'Inolude" 171 elai,qs "lloWc~, for,'213,24G"8, drawbsck of .1100r tax. fl. !C ,c" (XX) , L 769, 800, 2, 4m, 800 , Ii,IDJ 0, 248, (XX) '-, 29,000 2.13,500 , 2,7, ,'lOO' 1-;orth Carolina__ ~7, 702, li·1O 529. 829, WO M1, 45G, 240 U,IDJ	 ''''' TAB1;E 25,-'V1TRDRAWALS O~' TORAC~O PnODUCnl IhsllD'ON SALES OF STAMP!! F;,rst \ l["glllm_ ~en"s,.h"mi3_._._._. •. • ••..• __ ••. _ l~B. roill),UJO I,44~,W6,.400 1,483, 441), 400 . 00, OG2, 000 " 20,653,200 99,100,000	 AND PER CAPl1'A CONSUIIl'PTIO:-l BASED ON EBTIMATJJD .POPULATION, FISCAL 470,1184,850 4M,95.\,SW ~, """ 40,367,200 YEAR 1927 " 

217,l)fjU~"_40 I 2, ~8, .\H: !!co. I ~,Iltl, 7i5, ~40 N,IDJ 2t:l, 7M, 200 Total. ."....,,_. 

" 

Po",,~, J'O"nrf. POt/.ad, Pound, Pou"d'

'~f~I';'~~~ " ,,"- 'I 22. hiG 11>:1, OI~ In 478 10,122 72, 9'J~

Fir,l Ko..- york_. 

Je;:.;;;.;·~:::::: ::::::::: _ I, ~62 160,740 162, rnJ7 9,cm

Imported

from Cuha

Rc""ived [rolT' , 

Poit.o Wco

Rooo;vcd

from-· • Pbilippi!!e

Wands

'Do.mesl.ic 

mBnUrO"(urt~

, .. (JJa.., ,01 ptOlluot 

'I: 'I ' 

Lalge aiMtS: ' ClassA. __ "_ __.______ ""number 3,o-l7,~97,3ro 178,2l~G70 1W,007,7OO . 3,000 ;:lerond ~ew york . 1 1,17S' " U,.'.:lU Iii, 007 " •"

" "

,	 ClassIL •• _. • do__ ._ 8-J-l,6S0,if.l2 J,O~,036 8,826,350 < 2,812 Tllitd Kew York __ . . . . 111,768 ,	 CIOSllC___ •• ,_·.~ .do 2,(S.~,77~,tJ8i 1;~61,J70 ~0,101l,1)l(), 676,8:l6

-,	 " " .. .. 12J ~. 12~ Smond~"r". .__ .. ..nurnber__ ; 4M,033,9211 ••,' __ 10,198,000 '316;200 "j 1'oml ·~~::'_: :_::.. _~I -1\),'l1li1	 488,.211 10,172, 62,O:llJ Largecigarottes •• •• __ • __ ,, •• 00._ 11,544,100 2,700, ~,llM,l00 22,.7~0 64?;2141 8mallcigarelte.s • .. do lI2,968,240,005 2,3\lz,743 ... 51l;100 174,'413 

1'obooro •__ , .-._ ._. pollnd" 351,082,800 1,00\ .-'_. 6,973 " 

'E1~llle,"nllt. ?I~io_ ,- __ '_" _ J, &85 ~m~ f Ollm) hallls _ , '\'ugml,, :_: _ , We;;l Virg;nla.:. __ . .___ __I 0 

%3, ~96

"" " ~,9~ ClassD._._._ _ .. .•do.._. 13'1, 411; r,88 47,465 27,IDJ 1,993,S02

45,,4[<1 "" ,~, 0~8 " CJOS"l'; ._~-;. ... _. do_.___ 5,181,302 ~288 _ (00 .26,121:3!8 " " 1 IM,440 IO~, 410 " " Total ~,,\Ji,4~O,il49 182,812,1129 H8,470,4SO 28 7'Jl 81S " "

Snuff .. . ,.. .do____ 

ClG/lUETTE PAPED nOOKS 

'" f' I :""mber '. - Nu",),,; --I Numb" I h~u''''1l''O Ih~""Jbt' second Nolj'York . 0 6U,IDJ '00,000 ","" \flos., or proouct " 

CIGARETTE TUBES 

,", ,." , ," 'I , 

:ll~""ond N'tfW York '" __ N""'b•• IiI h-"mb" I' '. Numb.,. I Nu"';;;;'I· Numbl/

1,101 IDJ 1,102, (OJ 0 0 Large dgars: :' :"," 

38,117,911 

- D"movcd Crom 

Imporled hOo<lo<l l'er ",,-pUa frO!)lotber 

.oountrlos mauulooturinR T,,", ""rummp" tion ware· 

hOII,,'" ' 

,	 Cl8S!A_. . number._. 3~9,79~ I 200,72~ 3, 3~5, 7l-l, SOIl 28.1 '~ ~I""'B - • ... _._ .. __ ' __ ._._do_ 101,199 ss,llOO 	 , }~	 8M, 720, 219 7, J dOM(J --_,_, ,_._. _... . __ ._do__ .. ;jl\.l, 010 l~,MG,tHi 2, 531, 9~7, 3!!0 21:3 CI"""n. -.----.- .do • 2O~,14J IH,7iO,o-ll . ~,'.,	 Ir.(I, (5f, g,,~ I.~ assE __ • • __ ._. ..do___ 9&1,240 8~9,Ml4 33, I,~I, W2 " 

-'. "	 ::, SlIJ&llTotal_ .---. ------. .. .. 2,017,18t, 12ll,4i~,0C4 6,007,1lIl3,936 "	 $"2 . Lw- Olgars __ ._. ..-.-----. .llumbor__ 4W,7W 1__ .. ._ 47~,857,880 Sm.Me'~"lte. _•. _. " __ . do____ 51~03-5 c__ .____ 16,900,675 '"

, , ~)- N, Tob Cl!:rlrettes ..----- --_, • do_~_~ 5,09'2,489 92,976,410,£-10 783.7 

.,~' !!DU~~ ::::_-:::-:-":~:::j:::::::::::::~':J~~~:: ~:n:8~ 1

:::::~::::::: 3gk~~:~~ - '"" 

, 

.r .'. - "', •	 I l>l:onu:aet1ll'ed under auporvisiOD of .""torm; lrom tobJl.CCO ImpOl1.e<1 from any ODe countr,. 

,., . / 

" .'	 "s 
·---.- ------_.­

hU'ORTED BY CrOAR MANu-rACTURERS, ToBACCO ·~'fANuFACTUnF.RS, A'-':D' DE-'lir.RS IX LF:AF TOB.\CCO, 

CALENDAR VEAl! HI26, BT CoLLECTION DISTRICTS Al\D BY STATES " 

'Stemm"" lesl lmport<ld bY~ !!emlllobaceo lmpo,led by­ . .., " l!~:".
 

Dl!trld Md ~l.oll)
 

D""I!'l'lI1n Cig~r T,,,,,,,,,, Cll1l'r Tohs".,., (;lg~r Toh"""o 

lOBI ... l~: I ml\Jlufse· DesJ"""in m~nulilc­ Toto! msnur..,: mMlllflW· manufnc· mnnUrtlO_ T,,. lear , " turelll ' !UrIlrS <llter~ , tu,ors • ~urere <morB 

~. _... Flnlt C"Ufo.m'l.. ._. • . ._. I, l'm:n.:iI 1,4, 632 l'm:JIdJ S, 16~ P""nd. ], 1:!4 I, l'm:ntl? 181, SZl P""ndJ 137, 2,5 P"".id.. 2, 160 P""""", . 1'oT'~"J 1311, 435 ,~

P""nd. P"",,". 1,OB 7, 2~2 'N '__;_ ----·--·------I·~·~·~ ··~·t··~·~··~··~:~'t·~ 7,28-1" ";':~ 1,72~ 137,275 It>O,2:J.~ ''" ,ro Il!Ith Clllifomls TotnIColHn.rr;I3. __ ; -- ..-.:.•••• __ .~~_·~._. ·1,17;I.().1~ ..~.~.~.~.·~·~·,b~~'~· 1,1s:J,G~0 ';'~'·~·~·~··~·~··t·~·~..~·~:'~':· 12,001i .~OO~.•~~~~~~'~.j. ·~·f·:~::~~::::~~I::~; m 7.208 7, ~21

COlomdo __ .= .... . . .. 29,IB5 29.IM •• ••••• __ 12,331 ,12,331 COlloeelicut.. •• __ •• . 2W 78, IW . ,8,-t2lI H7 __ .... • 147 1,564 ,~

1.917 :::::::::::1 ],917 

~~~d:~::.:::::::::;::::~::::::::~~::~:::::: I~:~ I.J~m I,~~-~~ 7,016 7,016 ----iiio;867 2,~~~ 3,M~~~ 'l21,lo}[, ··----i:;iiig- Ooonr1n._. __ " __ :.-_. __ .. ••. 3,2M .. __.: • 'I ~1,'25'1 026, 78.1 3~6 ~26 FI...t IIUnois . " .. 59, fJ.8S 59, M7 1,2£1 '120.. 394 -- ---65;582- ----;:,(7:UO; :::~:::::: -:-"iii:i;~i2- 4,MI --··-2r.;Siio- IOdln08 ,·. __ •.... : .....:_.,_. ._ .. ._ lGi.IlB 1/i7,1l8 ._ 203,628 203,C28 31,421

10WO •• __ ••••••• •• •• ._ ••• •••• __ 1, 870 1, biO . ._ ------------
 KeolocQ_. ...•'-_. __ , •.. 66,8lllI 3 M,871 16,841 - 16.841- '"

'" ------------ '"
 

LouIllAlla --_._--_ .. _- -_.-..__ ..- '" •• _._. __ ••_._ •• _. _. • S5,ll7lI ~1,3Vll .!I7,Tor, --·-----274- 2M.'2r,6 25.o;,M'O -------00;.;,00 co, S~O .MnryIMd . __ ...: .. . ....• IS,BOO 44,12$ ~2,Q:J1 186.185 m2,i76 • 288,961 -----iii;oii~­ ~S, 436 1\3, 4~1

2~, liS 3:l, m8 67,60.1

}·lrnMlchlgan lIIM!l>1'bu!l:lttB._ •••• .; --'_--. .. -. ------. ._. .______ F':"~'~' ~5,135 " ~.•~'+.,.;'~'~".~'~"~. 115,OSO F':"~'~"~l' 205 ~~'~"~\;"~'+~i'~'~w;;;'r~·~,.;·~";M~f.:·.:'~"'~f~~w;'~.;'"~'~f~~:;;~I~.:;::;:,F~::;O::: 2lO,300 4110,2'.I\l 248,2H M3,M3 _ ••_ ••• 

TotalMlchl&On ... or" 13-5 I 132,00-3 20.\ m,:l7., ~OO,2W, 2Il3,5QO __ ••• OIY.l,~O 287, __ • :____ 2!l7 

Fourtb l>Iichlgan_.;_

_

Minollilota..: __'__• ---.n ---·-------------···-t: .: ..~·:··~·t 1, ..~·~·~· 776In :~'~'~"'~~:~~:~"~"'~~~~~f:~"~'~"ij~~~t:~~~·~"~·~::·~· . nn 1 1, r.~ n 1 1, ilO 1 1,710 n. "'~.~.~.~.~.~ I ..~~:::"'~. ':': nn __ 

~t~ ~f~::::::::::::::::::::~:::::::::: ::::::::::::1 a, 'f~ 1, b.1S ------------1------------ ----------1------•.-.-- .-~-------- -1-------····· -----------­

Nebl'M'u Total __ :n M l!lIourl. • " - -.••__ -~------------n---- •••• ---------.-.--.~~•.~.~~.~ .. ..~.~..~!I:~'~.~'~'"~:~,.~'~"t~:~:~. 1= 1,320 __ .... 1, 820 :"~.~'~:~:~::~:~:~::~:~::~:!:~;:~:~.~~~:~::~:~: nl __ n. "_.n.:~:~: _ . ~~~:~~~' "'. _

~:~::: n. :~:~::~:~:.~·:~:I~:~::~::::~:~::~:~:~· 1 on . _ ~::~::::~:~::~:~::~: Flni N"", J~...y • . _. _._ ••• ••• 1 70. Ml 

i'Ulb NTo\a\N ... lena'··-----------··· .... l ....'Ym..........n -------···-t:i"~'~·'~~tl:j"'~·~"~·f~~~[~~~t~~~tj~§~~~~li~t~tt~§t:~~~~I:t~E .....! 131,[,00 I 1I6~,479 Hnnnn
 

11nl N• ., Y,..... ._•• ••• _._._. •• _ 7(,400 H1,82tI 2,M~ M.~ 0, K!l6 S.2'2 ,.. 3,3'l'1

&""",1 Now Y"' . .. 17. 417, (IgQ 2:k ~~ 2.'1. '6~ J7, [,11. 3:17 ·-ii:i28:fi';~- ~o, I.... --·iii;iiil· 0, 1m\, '.­bOll ]~. 1V~ 2, 1~7,~2' 2, 150.'1l~
 

IJo.COO ~.OOi,Hlll 3, 71J6, 808 38.1.226 ll, 672 4, 1~7, 7()1 l67,0!\!! 3M,002 e.11,7~
 

l~:~~h M;:i''''f:::::: ~., 71>8
 :::::::::·::-:: __ ~~~:~~_ . ----_.... __ . :a.. ~77 2, ~7'1 44,7!<l r..... I Jl IN .... Yo.k ••••_. •• .. __ •• . + ._ 2,421 TwO:lJ~;nlll'kft.... ~·,,;L:::::::::::::::::: :::::::::::: ::::::::: . . . . . . __ .. 'U, ],~0.5

ToW New Yort .. _ 2.'l, 139, 404 31B,4,O HI,012 23,WlI,89S 12,~, 153 421;,733 18, 7m 13,338,077 830,110 

Norib C..,-olins..__ ••••••• • ._ 10, 42i, 81li ._. _ __ 1~, ~27, 8Q7 66, M4 __ . 1__ SII, M4 . _ 

~.;~8:°6bIO.~:::::::::::::::::::::::_ .._.. ::~:::~~~_ ::e 2,:: --'---,'.:'",'T ::::::::~:I:.:.:.:.:.:.:.:.:.:...-----, .. ~,~. t~ ----:~:- I3H~J Eigbteentb TolnIOhlo._. Ohio • . 

._. ----------. ._. 2.~IQ,877 6,\166 12,lffiQ 2.~32,806 ""'" :,;; 1~~~~;~~.. ..:~:~~tf:~~~I::::~~ 7,MO 133,!iO 140,738 

~~I~)'''::~~:I.iR=_::::::::::::.------,-·I·~·t::j'~~~~:~~~~·~·~:'~g~: ~~'~;i·~·~..~·~··~-t·~·~'~::.~·~~~:~:t::~:~~~'~:~~·~·~· ::""~"-~r'~,.~I~·~..~·~·'~'!··~'~,·~"~..~'·ii~~t· ~;'~~'~: ~~f~':II~.·~·~·,.,.~·~··~'~~~~·t;~~~'t: fF~'j' Tol8J Pell1l5ylv~a ._ ......•__ ; I, ino, 010 442, 2. 21l, :: II, ltll, $4 __ :~~ ::.1._ ,_ ~:~ __:~:~::~_ .,._._:~ ~:~ ~:~:~: ~:~ Rbode Ialand.. __ . . ...• ._.________ 1131 

jj~rT:"'w:···-----::::.::::::: ::::~::::::: ~:: ~~:~~_ ----2:i2;n.i- :::::::::: ---_••-- ----·2i;6i:8- ::::::::: ----,-2i:ii4s- -----25,-(&- ----------:: .--;-~-~

Virglnlll. :::::::: ..-- -----..•. _ Il,M~,~ 2.506 84,11~1 1l,153'Z,703 ----~q:r ---..·.·ooi--------·- I ~k~~ s,.J: ·-i;OOf:~ , 7'o.so WIsooll5ln 2.S2Il,SSS 17.730 2,M7,6SS ],211". '.' 

T , , , "'. .. 6:1 OIB 8M 0.10 00i'i' 238,261 67, ~~7, 131 28 Mi, 7(;2 O,~,\~. 003 10,277 34,929, Qi2 2,5'1'/, ~71 3,087,462 6, M2. I:\,1 

TllwL 1&:.'.-:~::::::::: :::::::::::::::::;::I~";:~.~'~:~"n~f_",:~""'C:'~.'-I..'.,.~.'~'~"j"~'~''~OO~·~'~""~~C'"~·~OO~"~.~"~,+",,ro~,.~,~,~,i-~<C·~';·~'~<~"'~·~';"i+..'.'·~"';;~"'~t:<, .... =~==t.:~.':"w~.C''~'~' l~= ~:::::::::::::::::::::::::::::: __ ~~~_ -··-b05:398 M,lH6 _.::~:~_I__ ~~~:~~~ ~~::~~~ ~~~~~ __ ~~~~:~. ~~~. ----800;o;m- ••-. -j88;282 

','"
 

c. 

======--' A 
... - _._­

TABL~ 27.-Dl'lALERS I::' LElll TOBACCO IN BU5~NT.SS, LEAF TOIIllCCO EXPORTED'll~D RECEIVED :l'RoM FllnMEnS, CALENDAn YEllR 1926, 

II1 COLLECTJO::' Dn.TRICT5 ANn BY STATE5 

Di9\r1N aDd SI,al," 

. 

.

[
 

I
 

I November DN"mbcr II . Totnls 

P",,,,d~ POll......· p,..."d,l 

IH,Ol\I,OOIl us, 101, 015 I, :102, b.'4, ~o6

12, t23 4~, OOJ 2\1\1, ~lt

41, ISS 81, g25 950,761 

147,114,710 IM~ 1,:IOO,7S~,Z51

I In addition '0 'h6 '1uantil.ic3 received lrom J~i-",er. "" shown above, d.:lIc[1; I(l leal rohn""", d~"r m"""1aclUf"fS, and ~~1J"O'" me.nulaotlll't'I'll ,"""iv..u l~l,360,008 palln,l, or 

unsto'nD"':!l",,! lab"""'" rr"ill oooll",auve l\SIloclatiom riol ""i.,ered lIS doal",~ Illleol,lOb.cco: .' " 
----_._----------­" 

TABLE 28.-ToIlACCO MATERIAL HELD OR OWNED lIY DEALERS IN LEAF TOBACCO OWAR AND TOJlACCO MANUFACTURERS ON JANUARY 1 

.. 

1!l27, BY COJ.L'ECTION DrS'rmCTS AND BY S';ATEB . ' 

Tobacco manufacture", 

~cr"I',,""t·

Cio'l'!. and cliPIljn~

Un~l.emmed E1Crnjll!, 

"ul.Lln~~

CIgar manufacture", 

u~mm"dI'~l.emlled

Deale."" 

Sl.ernmOO 

ALIh>lmA •• __ •••• • ••••• P""nJ. P",,·nd. Poor"f" l'au?l/i' P"",n<b Po"nd. 1'"",,,1< 1''''''>141 P""nd. 

MI,nnft.• . ,.. • .:: ::-::::::::::::: '-.•- --.••--- ------- ~, f!~ 3, m J:I, 2\10 •..•. _.. _.•_._. _ 

!,;r;,j-",~~~·!~~:-:::::::::::-:::::-:::::::::::I~~"'j.,"","\o';';-'I'::':':'::,;,;j;:';'~':':I':"':':':'::':':'~:':':':I~~",~i'f.l::~:H~~,..E!'l~l-I~~=:il::~ll~l"I'",',',",',',",',','0'11""":':'::':':'::,:,:;:1:'::':':'::':,:j:'::':': ~l..uv", "mla • •.• 03,602 13,lT2 ... .... n,~'4 8~:~~f W~~ ],IT~ 82 1l,f>87 

TotaICalirornia... 443.6S7 -146,8f>ll". nom J~,~1J4 !'J~.W\l H.3W 2,.~4 um"""fi? l~:~~ COlorado. • ------- • ._. 168.161 - 4~.('lJ5 101 

rR;wtrn~f,",-:,·~,~,:,-~,~,~,~,~,~,.,~,~,~,~,~,~,~,~~~~~~::::::::::::: 1;ffl~~ :~::,'_',:~,~,~,','~,:~,;,". ;';;;;;;~~-,:~; :itm ~:fu1 ;:~:~ ~~-~r-------- 671 ------.-~;~~ " , 'f,~m 528 ""ffi W.IOl b6.3~ bO.ooo .--------.----.-------__ . •__ 

~:tOnil~OiL. ...::::::-::::~~:::::::::--- -- l:;~:' ~~~- -----;~:~; --------~;): ~;- ~~...,·('j;:(,l·l' 1~~~-ol')'l:11+~~"j,\'l~~'fI'o',",-j""""'F'",'i'l,"""':':,:',:,:j:,':,:I:':':'::':",",','j""' Eigh~lIlinOiS .._.._!, .________ 4,374 . --~~:~~ ~:@;I I~g:~~ ~IQ,I,~~ ~~~:~~~ ~:::, oml minois .. •••• _ 1,272,U~9 26~,OO7 __ ~~2 1O~.l:;!i JoP.Z1f, 3.IO~.8~i li':J,520 10.~,99'(l

Ind!ana ••• • __ ._ .•• • .. . 302,Oll 40,282 &30 roS,'M .,~ c'n_ -. ""', , •• ~.. ,." 

Iowo 186M3 .., "~,Ni '0,"'" ' .... , .... 1,,,,,,, 34,424 

Karu;as::::::::::_:::::::::·:_::::::::::::- 31;188 ~.m --.-.......... 7J',2~ Z.l l031 22.005 7,~S2 1,a~ 28,!l.'Al KentUcky , 30" 88!l63 0 17,m I~ \121 32J 

Louisinna··-----·-···- .----------... ""'"'0'" lo,(~~,330 3,8S3,~2'l 1&2,flOG 117,1[1(1 ~~,11ij 2,5.7,132 gr:2iiii- 1.0~8,02J

-M.ine "~::::::-:::::.:::::::---·-- "">, ov,40f 3,130 J!'2',',;,2 03,652 OO,7~~ ~,Q~I ~21,417 3220 

Marylnnd,. .••-. - - - -..--•• --- _::::::::::::. - ---"ji;4~;OOO- --.----Q4, 763 -.-••• ··i:;~~o 2&:, 1>42 1f.' ~1, I ~, ~~, ,: -,..,- -.-------.,..::.-------,-:i".':'~".: Massnchu,cttIL. __ .••.•_. . ••• _ 8GIl,036 3, 1M l~9 Ve,J80 0",," "'"'" ~"',"" ~~" "" "" 

~~~;~!~~~~,;t::::::·:::::::-::::::::::::-::__ ..__ ..:::::0:_ ...'---~~, ~::- --.-....~: 0& ~~: ~g - fIT:~ I= n ~:::~~_ .. __ ~~ ~~'_~~:. 131, ~n o IC 19l1ll __ • __ .. • __ •• __ .. 07,301 251, HI 4, r~ 1lSl, I1Q 71~, ~I 4g. 13,' __ __,_.Mij.J.l:l2 131, 7~3

tl:l:!~~::::::::::::::::::::::::::::::::::: '__ .._:~~~" . :~'_~:~_ ..... u, mI 12, {8~ 1 I"~ 4'51 i..., --------s g 008

~l;~t It:N:J':,~--···-· -----.-----.... 22, l19, 03.,2 I), 324, 0lJ7 1lt<,j';U Q<l, .',11 1 ~,3,~~ :'~~ I-~~--.. --.;~.-~;~- ----------:-.. . .--. ---.--•••••• - ---•••------ 199.5<1 733 1~;::;i"~"~'!'l',!;;::;;::;;'~'~'~';1 12 ito.o ,.. __ . .1

1i~~:.,o~~:.~~~~~~~:_ :::::::::::::':::::::... m __ ~~~~:~7 .~~~~:~~_ =~I' ~' ~~ I' ~,~: :~ I-··-·-;g;"m-I~-- --·~.j"~i;· e l'M1<a_'__c_ •••, •••- ---. __ • • •__ •• • •• '_. __ _ • wi' ~., ?: 35-4 I 6; 3~ /--------- --7~ r Q 

~"'it;~~ht'e-5::~:::::~::::::'i:~~.::::~~;- ...'.. ~" ~R( ~~ ?: 1,_,_,_.,,_._,_k_1,,_M_ -;Z;------ii~ -r:::--------.....---------­

__ ._............ 7,~:;gr ,i······iiii;762· -----~445:5iii-1 1,ffl:~ I,m:m ~f!',~~ 1,77k~TI 1,M2 ~',~~~
 

N~.'- ~:~:=~-".~~~.-.-.-:::::::::::::::::.-.::t,;,,;,;,;'!.~~;,,:.;';~~;.l.;.;.; ..;,~,!~~~.;rni'i,I,;,;,~~'!"~·!"~II~~";,"=·j~!'~I"~~!"~';';"~·~!'I:;~~~'~';',·OAAI"I,~I,;.;,~';,,;TI;";.iw;';,·I,;,;,;,,;,;,;,:.',;":,:,,~,~~~M:';'i'1'
 l'lrstNew YorL••. __ ._ __ .. ••._.. I ~ .~2,~ 7,200 8H.47G ,\~G,37~ 7S,362 128,U70 8,1>33 ill,M1) 

f.""HINl""'york._ 3:1,341,7:;3 3,67';'898 10,001 2G;J,925 97,782 88,7&0 101,001 19,399 M~,f,73

'rbmj New York._ ..•••.. 16,~1l,JI7 2,2t9,69t .2,G50 456,937 3W,I}(9 263,2lI5 46,720 571 m,5~B

Fourteent~ N.wYork ...•;::••••••••..••. _. Il,Vg 3,!l-lB ._________ 39B,268 1(6,505 lO7,MI 001,100 8,8&'i 1O.G'2 Tw"nt~··ftrst New York. __ .. _.... _•••. __ .. _... 2-Il,{92 11,723 ._._~.__ - 878,118 125,31l 74,s:J(I ~L 7:\1 148,0<12 

1 

1'weMy..,iibLh T~lillNewYork.m_ New YOll<._ .. -_ -.-.- •••- ·f:~l'i""~'j'~OO~:~~j'"i"'~·:I:~~~~~I:='~"!'~' 51,7111.327 ,1,955,980 12,'1'.51 3,(;(H,m1 1'OO~ 1:='~'I 1,23.1,mr, ..~'jOAAl·~I::~'l"'jM~·;I::~~·'j'~'l·;I:::~;wl'i·ff:~~.~'~'~' 62g,56~ 964,433 3.'!,358 822,218

Nerth Cirolma.:~_._._••• _ .. 3~2, 1~8,m 53, S07, (i,18 II, ~lO, 889 546, 54~ I, 7fiJ, 659 12,j, &4"'1 ~,9US, 009 410,066 1, Hli, 236 

~:hO~;~~~_=:::::::::::::: :::.-.-:::~~~~:~~~I·,·o"'j;,;:,;"'i,","'"~~·j;i,o.,' ;';""':;';';'·I",i:"."",;,;~~,.,;~",c 1~~,"i,:',.i:1:'·1 ~~~,oo"\,i,~1-I~~,,;,,j:l:l:ol .--;~:~;- --.-..~~.-;~. ---- ·;'-~;;.·~":l 're-nll.Ol.l~_._. ....•.•...... .___ 2,2S4,.12~ L~39~" 88 ; <532,862 (22,100 67,,100 11P,390 256,383 1,3-84,CO;I 

RIQvonthObi<l" ._. ._ ..... __ .:.. ~II.,~27 28,739' 21l8" 299,508 24,1&1 P6,057 239,521 1,956 85,~["\ ~\ihli:oeDLhOhiD.._.. •••. . ... __ ~I,569 Xl,1l89.c . · 369,925 (4,953 93,566 127.V30 110 77,OI~

T~1JllOhJo .... uunmnm •• n 47,21J4,LO_1 10,843,fi29 ;148,002 'I,MI,U02 fi91,074 2>18,120 ~,883 626,5~9, i,fiit'i,lAA

2:~~gmL-----.----,-- ::::::::::::::::::::.- ----------4 -ir.ii- .--.-.-OJ: 3,11- :::. . ;, &: 3, ~\~ ~: r~ --(is- -----. -------- -----------i',,\7 

Firstl'ennsylnDIo._. .. _._._ 102.Q'8,70~ IO"IW,E20 15,778 3,0Ii6,2Il1 2, 735,11J{1 1,122,086 1,388,310 '11'.5,477 - 1,747,4(;7 T ..'lftb l'~nll..~lvAnk ._ • • ;_ __ 7, GO~j, .,gl ~74, 90g _c •••• • __ 2M, 7{2 l70, 80~ 21\, 005 1,13, 777 Il.l67 

Tw.Dlr·lhlrdP'Iln<}"lv"ni~ ._ .• 3,G~~,r",o 6,008 447,422 73,653 (3,832 19,192 021 48,1"0 

~'~loll'.n.wylvAoi.> ..uuuu.... IQ7,h2Il,'JJ)(J ll,Zl3,7:;7 15,2:l8, 'S,7t,5,H" 2,979,,\118 1,192,013 1,00,28:\ I 1&i098 ].806,71'

Rbodchlnnd.. __ ._. __-; ._. "._ .. __ . __ ,- ~_ .. __ .c ·76,1!l4 lli,842 17,178 14,887 • __ .... __ ._ 2(,{ 

S"mh C.r~Iin~:::.__ .... . ._._. ::l, 1IoJ-'J, 001 ~9, 809 OC-ll, 8i1l 39,498 26, 370 49,303 . 57, 430 

~~~~h:~~~:::::::::::::::::::::::::::--.- .. "'·-iO:iiS3:ii:i- -- ---j2~:2G5· ----··849:'i~5- ¥i::~~ Q~:~~ ~:~~~ 4.0.14;709- "'-------400 51,3~~

~~nrT~:::::::::::::::: :::::::::::::::::: :_. ~~~ ~~~. [:::::::::.:: ---,..-------- I~~; ~~ ~: t~ -4~: g~~ ~: h~ ----------.84 9, ~~

Ut3b .~~~~_~~~:.::::::::::::::::::::::::. __ ......m~.~~ ~_I :::::::::::'::: :::::::~:::_. _ 11'.5 918 34, 560 44, 364 33, 937 S4 10, 1M

V~rmonl. _. .... _... . . _.. .. ... _ &~~, 1,m -' ::_~~ ::_:~_ :: .. .. Virglnlll..________________ ,_._- .. . 308, 509, 8&1 ~,~Sl, 2l>C 4,507,329 282, N17 !l9,2t6 4t,380 269,653 578, 458 1, 77B, io18 

~:~I'~Fr~~~!rI::::::::::::::::::::::::::::::::: 3,82~:m . ....~~o 29,m l,ll~:~~ ;3~:~~ &~ ll:t~~ -j;o;j5,·.t2~· 1,MD,m Wlsconsin • ._. .____ <53,4M,t,95 3,903,804 13,009. 276,166 82,217 91,057 205,420 40D 2It,1lll6 

Wy~mlng __ .,-.-.-.-.---"-"<--.---.---~--_---- _._ ._._....__ .._..._._.._.. __ ._.. . 1, 070 6.1g 841 •••••••••••••• _" 0 ••••• _ 

Totol, 11126. .______________________ 1, SOO, 822, 26~ 131,174,00{ Xl,0Ie,l},\7 I~, :I:i'l,2;lO 11,000,315 4, tI-l~, 785 I 22. 4~ 14j I\, 914, ol;J7 1~;(l{Il, ~78

ToW, 11125.. . .. •• __ ...__ ._2 ,.::. '1,335,865,144 101,227.707 23.lIIll,lJS7 18, 7SG, 52" 11,4:14,772 5,[I4g, 509 20, 7H. 3S9 7,547, f>OO 13,331,742 

IIlC.--e. __ • • . 60,957,125 29,1147,197 . 437,705 W-\IAJ ._.1 1.6!1L,7.">4I .. m.;;,-~.;.;- 1,7(\(1,136 

Dem.mse_. __ • ._______ _ •• 91:\,030 •••• __ ._ ••• _ 4D:I, .24 •••••••••••••• """ w, ._ .. . _ 

.~: :.... ",: .' " J 1 

\ 

,~

~I

,~j:J:_~.FP~j};<-!~,~j'Jg

~~~:;~g;~~8~~\F~

d 

I 

, ,9': 

8: ,_ 

,. 

- ~F~ ;~~~~ ~p ~~~~ ~;~

?~~~~~~~~$~~~~~~~~~~~~~~~~l

~~;~~;~88~~~~~8~~§58~*g~~~~

'" 

.. 

, 

.' 

,. 

= 

-
 "
 
i 

.' 

." 

h

•• 

e~ ... : '0 .t. "' ..... -: .., 

:-'.'" S"~

s~~~lj~:~i:i

88881!:881!: 

~;:!,...,..._... ~,§~.

8388~

~~tih;;;:

i!:8il~g-§:~

.1"-: 

~;,,:

8is: 

'." 

~~ .. 8:888 

.< ,;:"+'-'--Tn-; -~ , ... 

• • ~~§~~;:i8

81:88888 
_ . .,-.,.;:.<'L.~',.,.

;.. ._t:':.:':;~':.,~;~::.:_:.~ g;~t•.;.. 7 ..,~~~:t~_!!o~._~'~'.A.,,;!,~; =~__ ;- ..'::.~

TAIlLR 40.-Exl·F.N!:'P;.~ 01" TIIF, IN'T1tHNAL REVENUE SEllVlCl:, FISCAl. YEAR El'lm:u JUNt; 30, 1927 

A. DI8JHJIl8F:MF.1-o"Tli llY COLLECTOItS OF IXTF.RNAL RF.yr.NUR 

Appropriation... .•.•.•. . 

Sal.,les 01 

colleel.o,•. S"I"f;C' of 51.orekeep. Tele_ Dla\rlcl TcloJ,h,mo Tmnl ,lcpuLlc$. ",·~.u~c"" ~'.]l1l

cletls. el.e. 0< 

Alu1m.ma •. __ •••••••.••• __ •••••• _ rQO, (E\. 2:1: 

Arl•.on1\••• __ •.• ••••••• _•• __ •••••••••• :~ __ ..... _. 49,&4'.29 

$86.519.:::1 ~.817. 29 n~ fl6ll.15 5146,96 t. on. 87 f4. XllI, 00 0.19 160_110 ~3.'l.M SO,GS'I.1l'i ....knn!M•••• ••• ••••• __ •••••• _ 120, ';:I~. SI Cslllornln, IS.I~r.96 8,1~,H 23.12 401,77 7B~. 20 92.727. I' l'I"'t dl~lrirL__ . _..•..... _.. .. . __ . • _ _ ••.• __ 290, 2OS. 38 !42. Ill•. r,~ 21. 3!3. 06 __ •••• _._._. 17.4.1 1,617.72 1,000. ?I '12. 3ll ~:l. 17:". ~O Sllth di'trict...•__ ... ..... .•_••.. ... .. 2B7,ZW_8~ IS. v;i:; n 1<, lloll. 24 •••••••• •. 00 2, 200, l' 2, IDoI.'~ = .. 324,2l:I"l."O Colar:ado.......... ..__ .. .... __ .. ••••.
 10, ~S8. tI"! _____ •••••• _ 12.~ 787.17 2115. ~O 112. 16 1211, In;~ lt7,~7.07 Conorelleul .. .••.• •... . ••....•••• m. ~OO. (06 ~,3M b; 1~.291. 7lI _. .••__ 702.00 407.41 ~oo. 01 1Ir.,I24. So4 

D.la a.e.•.•........ _ ......•...••..••••••.•.•••.• 36, UI.ll7 gl.l.IO 40,-1106- IV l..lm-Id•.••..•.. ..•••••.....••....••..•••••• _. .••••.. 135, 13.1.37 827.57 H,m.09 ,U 1,871.88 1,256.~l 131 s:l1.10 ""

.. """ "" noor~I•.••._ .....•••••••.. .••••_. •••••.•••.• 99,731.12 g, 3~. 0\1 JUl. '601. 50 1,M3.1)!] 2150 42 LlO, 972, S'I 

Hawnll •••••••••• __ _ •••••••••••••••••• U, lOll, 90 6,4"~. 33 roO,3S ~7. 82 61. 20 48, 7~o. 08 i<l~h"..•.•••... __ .••....•••••••... ...•....•• ••..••••• 47,980.88 7. OH. S~ 0." ~42. OS ~07. 74 131}. 08 !is, 84'. 88 '''" Iluncl!' 

Flr.ot dl..rlct••••.••••.••••• •••..••••..••••.••••••..••• 003. 'NT.:r.I 3I,~.OO O,OO3.9S V. ~. 3. lilll. ~1 1UI5. 97 loW. 62 671,~n3~

~;Idllh dl:ltricL_ •.••••.••••••.•••••••••••••... 17(1,440.7] 9,212. 50 16, 5.1.'1 Ii3 .n 1,~.40 ~19. PI 210,&15062 Indl..,a_...•. ..•••••••••••••••••••••••••••• ••••.••• IG,moo 1:1.. 118. IlO 1.007. H ...ro lOO,ll:IlI.78 n.7' "''' .. ""...ro 10"-. __ . _._._._...••••••••••••••• •••••••••• _...•.•••...••. <m. 437. (1\ 20,:1:12. s:l Hil 16 lJ)t. '8 226,~r& 'll Kan>::Is •••••••••••••••••••••• •••••••••••••••••••••••••••• 1l1.5olL49 21,061.12 ~~ "'" 

&17. \10 (21.110 ~~O, 10 JM, 161. ZI ". K"Dt"C~;·..•. ••••••.••••••...••••.•••..••_.. I~ +Ill. &1 --i.;700'-M· 16, ~\I-I.IIO 1.6, J.82UOO 391.73 :n2, I'~. w "". LOuloldn8_._. __ •••••••••••••••••• •••••••••• _ ••••••••.•• 112,~J~. M ~o, 360. 34 10, MI. 31 O~ .~oo ~?ll. 5-4 1~2.~ 16.'i,I)JI.&~

MaIM.•.•••..••••••••_••••••.. __ ••••••-•••.•••••... ••... M,~I"~~ r" 82.1_ 42 .0.\ ~la 8S ~.oo ,4,84 01,831.00 MIll1'I.nd ..• •.••.•••••••...•••••••••••.•_. .•..••••.. ?l;t,aiW. .l.1 --~;26ii:ii' Ill, 0lK16 l. 74 2, ~Ilft. ~I 1,43U

..",

01 110~,1l'i ~26,ll21.117

M"-"'aclm-etts.............•••• ._••••••..••••.••...• _.•.•• ~21, 1~7. 7~
 13,331.33 10, ~I'. 211 on. ,. "4~? n Mlc:lll,.n, 

"""""' ~tdl!lrlct_ ••.•••••••.•••••. •••.. ..•••....•• 281,1Y.li'>-~ft 1,7'(LOO 12, 256.30 ,,~ 1, %!!(t.8 Ill1\. l' "". ""-'" 00 FOlIttbdl$trict l••••••••..• ----.•••..••••.••••._.. ­ 51), f,8'2. 1~ .. ~,IO'L44 .~ 32.M i.62 115.911.60 MlnnfllOl-I•.••• ..••••••..•••••.••••••••••.••• ..••..••• ~, 71XI.~~ Ill, no, 6.1 .~ J. 7.3. O~ 8, ~OO.!l.'I 894. C9 247, 9SI. 10 

tl\~~r:pl - ---- . 61, 1m. b\l 7,8:lIl47 7,1".50 U.~I 381.20 '0000 210.01 76, 700.&1 

Flut dlst.lcL •. _... •••••..••• •...•••.•...••..•••••.• 16.'l,1l8lJ.40 G,6(J3.oo 0, OO~. 20 8lll OS 00t.38 J~g 88 182, .145. l~

Sluh dlstrlcL_...... ••••• ...••....•••..•• JOI\ 1lM. 84 7, n~. 47 ])6, 7lTdl'O M<mtann••,, __ •.• _••••••••••••••••••••••••••••• •••••••••• s:l.m.2S M'~ 1011.13 ---4'-ijii,j,.-i:rr H,~(i.\1llI "'~ 81~. 20 &4. 14 274. til Im.,COI. Il N~bmb..•••...••••••...•••••••.•••••_. __ •.. _. __ •••••••.•••..• H5,3,',(L~1 12. IT~ 7~ 645. 81 M." 91.M 1!Ill, 329_ S7 Ntvads.••••••••.••.••••.•..•••.. •.....•.•••...•••• ••..• 29,.l.1lt 111 I.VI~." a.ooo.oo ~M ~.u ~,rot.a:

Now Ilnmpsbfno•••••••••••••••••••••••••••••••••• __ ••••••• • 72,~G7 S.~3S.I~ ~1oO. 41 10.18 11ol~0 78, 27!.87 "" 

'Con""lId.t.d "'I,~ nrlt dlmict of Mlcbl~nn, Feb, 1. um. 
----

..Appropriation..• . ---_." - -..__ -------­

K~w J~rsey, }!rs, ~ishkt. . _.- . .. •. . _ 

1t" district. ••• _. :':ew MClico.._.. _ 

"'ow York' 

Hir!t o:Ii;tricL __ .. _. _._ Ao""n~ <listrict _ Third .1i'l riel. _ • •••• -- - -.--:::::::::::::_•. 

l'o-J''''coth dlstrict.. . 'l'weD'.y.OrSt o:IistrIc!.. .. _ T'",ntr...ighth di'trlct.... __ !'urth Carolina. . ... North Dakota . . ­

Ohio: . 

TABLE 40.-ExpJUi8ES OF TIlE. b-n':llNAL R.E~-E:"jlJE SETlVICE, FISCAL yJ,:Ali E1'I'DED JUNE 30, 1!l27-Contifillcd 

.. .A.,DISBUJlSBMF.NTS ,BY COLLECTORS OF IN1'EllNAL n~\'EKUE CO~ti"O~"'~'~.~~~~~~o~~'~'~~~~~~ I - C~lI"cLiDg the infernal rov.nua, 11127 

J4~. OII,'.~"

~14. ~~~. ~I

143, ~'il. l", ~2,ll~.M

13C,.462,98 

i~~~:?A1~~~r;~i::::::::::::=::::::::::::::::::::::::::::1 IO~, 2li4. 31

~", 18i". M Okl ~g toonth (]Ist,,"t_· __ • ···· ···•.... .. ··.. __ 1 ~7, ~~Z. 79 

j'lli. 820. ,I ~~~~<~.~.:~~~~::::::::::::::::::::::::::::::::::::::::::::::::: llL502, 18 

Fir.l. ~I<"I,'L_. _... • .' _. _. __ .. ... _ 41l(l. Q7~ Cl 'fwl'lftil dislrlct __ l2J, 075, 6~ 'rw'>';ly·U,j,d district .::::::::::::::::_._ :lB;l, (j(',,1. n~

1n,1J.l1l.~1 Rhode J<la»d_. -..... . . .. _. _.. SouW Ca'ollna. •• __ •• .._ ••••• _• • __
 S""lh Dakota . __ . . -. _
 (;8. Rr,Q, 

'foono,,*" • . .. 76,j79.1~

jll,067,5~ 'r~,"s:

Fi,sl di'trlcl. ..... Second 'listricL__ 

,r~~~~~~;i~~~~:~:~~:~:::::::::::::::···- Wo,~ VI,~inb,_ •• . 

*:~~;~~~:~:.---.'...-.-.:~::::::::::::::: T~I1,l~ ..-­

Sal",i., 01 Sahrl"s uf ('~II"CI (''''. SIQrr:'oep­ Tea,-"I '1',,1,- d.'!'ul.;." Ren( crila,,~c.... exp,n""s llTaph d~r~" rl.e. elc, 

$g~. 221. [;1 ,~. ,,"0. ~7 $1. (!(Ii, ~3

281,430. M .$2~" iiJ(,-00- O.~50.(l'I 7.7~l.B7 $l.22 ~g;ss.1. 72 4, ~5i. 00 3,3(1(1.00 j~. 07 

31{, ~G Zl ,7.\lI!t.9(l ~. 007. ]0 3t. 009. n7 ,j~n. t(lf, Ill) 7, 2f00. 00 1, 7&l&t \. 28.47 040, r>ll4. M ;'.480.00 2,:100. ,~~ 10. '.10, 00 202.\CU.(;~ 8, ~~2. 00 17,7W.~1

Mi~("lla

neous 

~~-~~

l, ~G2.•\:' 

]211. Il~

2, '402. ':n 

roJ.1;l, 

l,'02.1I 

t~, 81 

:/7I.81! 

l29,37 

J, 11Q. 31 

3.13. .'16 

149. 76 121.~

1~8·U

HZ. i+l 

2J8. 7J 1n.1lJ 

1, Zll. 75 In.(l 

~I)J. 21 -- ----_._-_. 118. ZI .~

7,SOO'-0Ci­ .m 

J. 35 

~J.M ---9'-219-96­ If.41 

~5,"" til 

::~~:~~~~:I f,20 1. til' 

R.Of I ~. 77 • 4 lZll 00 I :i, ,Ir, 

llR·07 

~1~,O7

jM·O~

377. JO 

92. SO 30,11l 

8.\. or, 802. 31 1,771.17 

113.2G 

1~3 91 

820. 00 l3, 831. ,r, , n,9.i.\ r,1 J~. 131 OJ ~,tH.lO

7,20(' f,7 ~. ~"'4. ~2

", ;37, 09 '\ ~:\1. 91 

;."~;.72

---_._--_.­ 1,\ )(;L18 -----. __ .--_. 7,SOO,21 

I" 7!1'!. 45 10. nno. 91 

~.473. 24 , I~, '3~. 9S 10, 3.1~. QO 

I. 12.1. r,~

r"m2,~3

._--....-..- IJ.I~'. 71 ~,~\,~. ~o

)8. "~, ~5

w.r,;<),~1l

~,;I:' :J~ ._---"-----­ 1,Hl6.36

13. Of,o. I~

12. w,. ,0 ~. 218. 80 1~. 072. 3r. 

)~8. 2M. 21 

fm, '\l~, ~s I~Z73. ;h~.~' ~I niP f,'J. 

· .' l 

Tclcl'hQn~

• SlID;). 51 

a,05U7 

1~~. a~

1,U79 ~3

J. 672. 7~

7, 11(,2, 'l~

· 800. 'I 177. O~

1,200.3., 

874. 3~

194..20 

1. O'.!t 0,1 

1\8.]. .'16 ~3i. 48 ~,Ill. :l'9 

77~, 3~

· 93.1. I~

a. 00" ,\6 .'>lX. ~~

HS." 

GJ2. ~I

:m.10 

1624" 

~23. 00 

" ! 

I S\1l'plie< I sud 

"'l,ljpmen! 

110, ~7

~,2'29. 8J 265.00 

3,779, M 

3,738. 81 10,821. 07 338.,.16 

1,;m'.~7

3~9. )6 

~7.oo

J. ~~. 19 

J, 0CJ(l to 11~, 00 ,J73. 07 

1,001. 82 

•• " 319. M 

I, 30T. 17 

,~53.21

~~]. (lJ 

~r8.~

7J~ .•6 (l.1l III 1,2t~.I)~

~.IOO.OO

12, ~dO. {i4 

~.lIjo.-OO·

-._-------_. 

1.800.00 

.100.00 

l~. (lO 

2.I~C. 00 

i,!'- Ii'­

ro 

97.21 '" 1.16 

nt~

.". lIS 

-- " l. 91 

•. 21 7.21 

77. ,5 

,ro 

.77 

.T. 

TOI~I

S~.1I39. (\g 

~~5. 383. 1. 

<17, 274. 7~

3iJ9, 1;'19. M 

'!lI~, &19. 40 

'OI.ZI".t~

:ro,111.(;.1 

1011, :.'l'1~ ....: 

:ro. 0:l8 ~~

1M. J'Il, n 

64, ''ll. 70 

ltO. 000. 57 liZ, 1'11, SO 

00,582.2 

300, 2l'. n lH.~,\I. IS 

120, 009. ~r,

443,m.~

120, MI. 2Jl 

tll, 7n,l. [I0,40~~5

<11002. ~)

00, 4(rJ. \() 

J19,1A'i.2'l 

17~, ZG~, 02 

171. !l9.n 70, ~B2. ~1

~'j, 2Il2. 28 

lm,1l10,(11

200, 629. 2f) 

J27, 221. 4f> 2Il-J,1f>0.;m 

11 lJfMll7HBEME},'TS DY mTF.HNAl, UEYESUE AGF.N'J'~

:·"'2':':O,,':~.:":.":-,-,-,--,-,-,--,-,-,-,-,-,.,.,-,-,--,-,-,-,--,-,--,-,-,,--,-,-,--,-,-,-,.,-,-,-,.,-,--,-'-'--'-'-'--'-'-:-, r ,,_:c:O:':'.:';":·~"_'""".c;"";'~..,".". """""":";O:':':'~"~-T----_T-' _ S!Limi~, 01 I SuppU", Tele· Miarolln_ Divl'ion "~en I.,. der ka, 'r.l.~·l1('M alld' graph llOOllS etc. e~u.i~m.nt

Atlalltn ..... -.. .. ' .. . _•• .. .. $117, 400. 'lIl SW,119.72 S'l. g~ Cl20.oo t..lUl I 1221. 82 ~12'l. ]I);. 75 Ballirnore.. . . . __ .... ". __ . __ ... .. .__ _ 32", 8(.~. 4Q 17,~g2.22 ---'iii2i:i5' .. 13~. H 9t~. 7F< 400.M 3~'I, olllG. 42 Rostoll . _._ . . _. • . .. . _. . __ 740. M3, ~l ~. ~!8.M 17, ~14. ~6 '00 1:~7'.81 ~,B10. bO l,007.~7 ~22,tI2,~2 Brooklyn.. _. __ .. _. •............ __ .• .... __ ._ .. 3~5, '>OJ. nl
 :1, ~~II. 32 22.000.00 ~.:;[l I, ~J(I. ~~ 1,28'.7t "\2 9~ 42-1,325. 70 Ru!Jalo_ •• _. _•• _._ • _ __ ___ ____ 21la, ".14. M 0. 89 6Tl. ~G 1, 001. ~O 41f>.16 :t!l8. 710. 02 19,0"\ 29 2, 2S2 fj2 II. 05 I, loll. 37 2, 4~5. M I" ros. 44 113. 5lJ~. 7GG.lI g~~\~g;'ti .::::::::.:::::::::: ::::::::::- --- - ----..---- fg~: ~gg: ~~ H,liOK til (,1~. \I;] 2. 4~ ";! ;)7 288.33 ~711. I~ 182,100. 7'> CI""'lan·I....... •. _........... __ ._ " 257. r,Zl. M 29, G,I,I. f.; ~,OI2.00 I~ 33 • ~07. ~1 I, S19. ,15 J,m.oIO :;00, 55-1. ~S

Cnlllmhia.. _. . .. __ . . __ .. _. .. ,.. .. '01, ~~"I. ,,9 13,217.16 3. 2~ Jj2 r,,\ 104.61 201.118 6S, 529. '16 n"n~6J'. _.•••• _••• ._••• • ._._ _ •• 1~1.255,n 27,167.54 20. 8~ IG'.10 393.20 lU.17 , 119, 'J'.'. ~5 Detroll_._._._ •••••• • .• __ •••••• •• ••• 241.44:1.72 22. 5lJ8. 1\9 10.10 8\l'. ~I I, 1f17. ~I 773.111 27~, 000. .-,\ Orcw'b"'o .._._.... .. . . . .. • __ . I OC, 710. 23 1.1. 'b7. JJ :~:;:'~~;:I l~. 81 90.00 I~H~ ~~. 1~ l2:l..m.2~ l!OTlOllllu_. _. _,, .. _••• • _•• .• • •••• •• __ ,~. J(lo), 67 3.3t9.S3 ._-----------_...-- 1O~. 00 lZ5. 77 IG[":)~ 43,M5.12 U"nli ll~!oll__ •• ••• _. . __ .. ._ ... •. .. _.. •• 1H, 8,". ~.1 2I,IM.17 IS,21 ~~J.50 2-1•. II MI.5-i 137,011.2'> 'o~ ianapnll.'_. _. _.. .. _.. _... _ .. ... .. 100, 152. 42 ------------ 14, 78~, 7l ~.Q6 2lJ,. 4~ 2'12. [l(I 20.1. 41~. 37 JMk'omiiJe ..__• . ...•__ ... .. -. .. .. 116, ~25. 57 ll,I!';O.37 ---6;000'-00- 7/0,59 Hl.~g 91r>.00 "~ t:J4. B~ 21~, 1I:l3. 11 L<lui"iHe__ ... _ __ ._ .. .. _ _ •.-.. .. . 1J4, (173. ft8 10.~6~. 7l •. 3~ 210.M 2\IIl.11 :r.l2.08 12\,J67.:n MII"allkoo. •• ._. ••• __ •.... •.•• __ 171. 346. ,9 1"3!S.1it .__ ._--_ .. _- ~r<.lS 4OG.H 5Il2G1 162.47 Iil-U14. 7. Nn.<b';lie__ .. __ •• __ _ .•••• __ ••• . __ ••••• 15-i.DaI.:M 11,27~j5 15~. 50 ~2. 47 .>.~ 02 351.36 ~Ii-I.OI' 172,~22.S:>

Newna~.~ __ __ __ _ ._. 29-t,259.9f> JR,l'07.09 I, GJ~. 56 .\. Dl 1,zt,I.~~ 000.05 17],00 lIG."73.05 NewOrlN<<UI ••• _.......... _ •• __ ••• .... 143,956.20 36.851. 35
 62. Dl 137. 7~ 332. ~9 2Sl. (I(l J~'"G~.OO

3,2&1.88 15.81 I, 3Sl. 43 !, UIl,(14 2,O~~ 3.\ • 2~, ~71. 2" ---5;7~;:OO .jJ2.60 4.20.2" 200, ~,g. 11 

22,243.39 g~1~1~~.-~!~,;:::-....-.--::_ ....:::-:::: ::'----..---- 2~, 542. 00 37.07 '>23. ~O '.-.. :::--:---:_[ J m: ~~. i~ rS4. ~2 ti" S7 17~. :Ii 210. ~M. 4~

Phlbdelphj•. __ .... _. • __ • _• • • __ •••• __ ••• __ _ •• ;,~~. j'2S.:l3 10,984. ,0 10.G1~1.l) '.00 1,582,70 2,17201 l, &Il~. 62 ii57, 3~0. ,G Pitt,bm~I' • ._... •• •• __ _ •• ._ :<00. 423. 21 WOO I 20, 443, ~2 f', 13~. 33 4. ~2 580.71 1,2!l.'. M l,105.0g 33." m. 8~

15,50J.~3 120.00 11, -lO 'SJ7. U 2-11. 7[, ML49 J2~, iJ[o!).13 ~~fthL:;l~dijji;, ::::::_::::: -.. ' --':. __ .. ..:::::.--.- - __ ... : ::::1 llt ~i;!;: 19.9311.21) 2.340,00 b. fI3 13'1.80 1~7. 86 !~L~~ 130.081. ii,l 

3~.~\17.9'l 7,348.00 140.1(, 007.70 58~, ~G 1,()I~:Jl ~11, 327. ~j ~:~ .\n"tg,1~o::::::::::::'.:-- -. -:: _._ .. ._.:--.-- -. ::: ::::~: ::1 ~: ~~ g2 3K 714. m 3, \NXI. 00 12,1.37 2.178.75 5, R~2, 1(, 1, 7':J. Ill. ~74, In 09 S"":<!<. •. _._ •__ • -. _ •••• _----.. ••• _..... "1 2r,5, 21.'), 73 20.lJ7 4,335.00 32. (,~ 1,·[,i,ll. G7 1, 71>tl. 37 ~93·00 ~3,~t~.67

sr,rlnr.~clo:I ...-_. __ ._. _.. ,. .... .. _ _..__ .. l(J0, 0,5, 46 H,n2S<1 7, g~ 1M,~~ 1~2. ~1 .401.8:1 llto,7l~.~

9.~2UO ·-·i,-ooii.. ii2· 7,22 409,m. 1,f"'l..;I~ 3H,80 2!l4, ~3.1. 8b 23.20;,00 1~.C7 27~, 50 ~!l'J.I'l. 378.50 nl. ;';~.1l3

~~~t~J~~~:._::~ ~:.: ~::: :: g, 731. 70 4.20\1.11<1 8W.09 l,W.C2 800. ~7 320. ~t.S. ~I ..-:::::::~~~~~:::::::::: ::::::;;~;~: ::::::::::::~ ~ :::1 ~~: ~: 17,2,7.11 2.17,'.00 76.00 .lW. 11 114. ~1 100, 031. -l3 

Tr~"1..············._. .... ._ ..._ _____ .::1 c,.c"O,,".O.,.=-,',-:c=~c='-:cc::.:=-=- 1 7il:,..~177. 1J4.11I9, 4G~. ;(:,~. 20 22, .\54. 421 38.064.42 \ 23,30297 10,~'1,2,1~.OI "' 1 

,',' 
. Collt~ljngthe inwrnlll rennu., Ig'l7,
 

colleotors......... ._ .••••..••••• •••••.•••••••••_ - --- L'U.O'J.'l,752,80
 f2;:), 782. 97 $28,6((1. 78 $12, 1~7, 2~2. ~7

AI1>'~t' .•••••_. .'" ••••••• __ . •••••••.•.• •__ • ~tm7, hl6. g~ ~~OO, r.s !Gl,I".:l~. 25 $GI!, 1S6.1~ ,~, 629. 180. 42 II~, ll)l. 6l 7G5,20 ?,',.\K42 ~,3(J''!.07 lO\l>Il,2~01

D"h""ing clerk, Treasury Departm~nt, ~nd Oene,al Accou 707, on 04 38.. 004 4~

in~ om"" .•••.•••• -...•.•.._. ••••..••;;, I 'Q,I~~, r,,~. 15 7G,loo. ~~ lO\;;:;1,~OL~9

Saluric" em", 80mll1L.'<lOner ~f Intcrnal l:.wuo" (rdmbursahJo) --. ' 1,800,00 

liM, 718., ill 19, ~7.•8 9,07~.n 28, 9U. 00 Il(l!l:9~9.'13 -........... - ----- ----- . - - - .,......._- - ---- ----............ _. -- -------..... \, BOO I)) 

,Total ~O, 200. ~39.10 ~2,OO7,7G-1.j7 1.lI.~O,213,70 413.1%.07 ) lll,';'"\1.10.31113,001.'66 2j~.Zl9.~ 1~,0I:J.18

--I 

. I ~IOJ ,~a2.2S ..liTem,1lI. d."'udiom inoluded. , (l.j~5,H5.(l!I retl'eme"l, dcducLi.m" In"h'ded. ' $31 ~,G8S.1~ rotireJDt·" LdH'ILI"li(ID' includ.<1. 'sr"".l~ rdircromi de<ludion. f~elu<1cd:

CLAIMS AI'I'HOVED FOn I'AY~tENT FnOM TilE BRFUl\'DINO Al'PIWPUIATIONB 

AppwpriaUou	 iP"~ and 119~O "nd prior 1QZ/ .,,~ llrl~'11928 nnd prJor r"ot l'O~U ~'"ars roaro }'...r., 

-'"-

,.

-, 

i ,-' 

"

j::p1 ,;j 

~~~~

8888 

~~~~~~~~~'~"'~'W~"~'~'~--~-~'-~'~--~'-.-~'-'----'-------'-. _--_'_--_'_'-_-_'_--_'_'_-_--_-_--_'_--_'-_'_'_--_.- ..... ~~I~"~,_._w_,_,_'..l_-_,_~_._,_,,_._OO_,_.OO_LI_"'_._-~~-,_.~.-"_,~.~'"~-~~.~,~,-'_.C'_M~.~.-~_-~,~,~-

jF 
-

IMPORTANT DECISIONS OF THE FBDERAL COURTS IN INTBRNAL 

REVENUE CABBS 

ADJI.IINr5TnATIV}~ AND PROCEDURE 

KentTlcky Jock,y (Jlu,b v. Luca.~, collecfor.-District Court of the 

United States IClr the West,ern District of KentllCky (14 Fl'd. (2d) 

539; T. D. 3915). ' 

Sec-tion 250(b) of the revenue act of 1921, I'roviding for int.erest on 

deficiencil;O,s, applies to II deficiency for n fisca yeu}' beginning in 1920 

llnd ending in 1921, llHhollgh payment of th{' tllX WIlS not postponed 

at the request of the taxpayer, ond there was no understatement due 

to negligence or intent to defraud in the retul'll filt'd. 

Girard Try,sf Co. et al., trustees of Mool'cbv. United Stateo -United 

Stll[,es Supreme Court (270 U. S. i63; T, .3919). . 

Under sed,jons 2.1O(h), 252, llnd 1324(11) of the reVl'nue nct. of 

1921, the doLe nf allowance to which intercst is paynble on rdunds 

is. the date of linlll tlpproval hY' the commissioner and neit.her the 

date when the commissioner first, determines that an o\·eraSSCSSDll'UI. 

should be mode lind lnmsmits the schedule to t,he eollector nor the 

dote of final payment. .Under sect,ion 1324 of the reVCllue ad of 1921 intercst is paynble 

frolD the date of payment of the tax only where th~~ tllxpayer makes 

a sp~~cific protest setting forth in detlLil thc bllsis and reasons for such 

protest. Otherwise interest is payahle from six mont.hs af\,cr the 

dote of filinp; thc cIa,im for refund. 

Interest i; not payable on the disconnt of 3 per cent allowed (or 

early payment hy section 1009 of the re...-enue ad of 1917. 

Israt'lite Hoy,sf. qI David v. 11oMen, colledor.-Di"t.rict Court, of the 

Unit.ed Sta,tes for the Western Disl,rid, of Michigan (14 Feu. (2d) 

701; T. D. 3!)20). 

Under sect.ion 3226, Revised StotlItes, no action for t.he rcco\"ery 

bock of taxes paid can he maintained unless after t.he payment of 

the tax f1, claim for I'efnnd ,has been filed. . 

United States oj Amt'nca v. Northern. Fi1ianCt' GorporaHon.-Uniteti 

Stotes Circuit COllrt of Appc:tls for the Second Circuit (unreported 

to date; '1'. D. 3963). 

In determining whether a suit by the United Stat.cs is barred by 

section 250(d} of the revenue aet of 1\:.121, the suit is " begun," 

within the meaning of the statute, fJS soon f1S I,he writ, after issuanN', 

has been lodged in the marshfl.l's handB for service. 

TV. G, 'i'tl.cker v. Acel C. Alexa,nder, conedor Qf 'internal, revenue.­

United State8. Circuit Coml, ot Appefl.ls for the Eighth Circuit (15 

REPORT OF CO~IMIS~roNER OF INTF..T:N" AL REVENUE 123 

Where t.he principal amoullt under u claim for refund is accepted, 

suit (~fln not he brought to recover intNest, a.lthough a receipt. is 

gi\-en in which tbcre is 11 reservll,tion of the" right, if any, to recover 

ony addit.ional sum for which suit might thereafter be brought." 

Red Wing Malting Go. v. lWllwts, collector Qf l:nteJ'lIal reVe11,y,e.­

United Stllt.es Cin.:uit Court oj" .!.ppcals for the Eighth Cireuit (Hi 

Fed. (2d) 02G; T. D. 31J80}. 

The precise ground upon which the refund of Im;:es is demanded 

must bo stated in t.he applicatioo to the cOlllmi8sioner, lilld 11 suit 

in eourt to rl'co\"cr the ta.'\ ean not be based UpOlL no entirely different 

and distinct ground from that pl't~sented t.o t.he commissioner. I

I,I 

Alexander S. Wu.lker, formerly wllector qf 'internal revenue, v. 

Alamo FoaM Ga.-United States Circuit Conrt. of Appeals for I,ho 

Fifth CirGuit. (16 Fed. (2d) 694; T. D. 3984). 

"There a taxpa,yer pursuant, to seetiou 3229 of t.ho Revised Statutes 

offers a cert.ain sum in compromise of t.axos, penll.Jt.ies, civil find il 

criminal liability, which offer is dilly accepted by the ll,uthorized 

ofliecl"s of tho Government, an action at lnw can not thereaft~r he 

maintained to reeover back a purt, of t,he taxes alleged to have been 

i[Jog-ally assesscd and collected. 

Gray, Motor Go. et al. v. Uf/iled Sta/es.-United St.ates Circuit 

Court of Appeals for tho Fift.h Circuit (1G Fed. (2d) 367; T. D. 3094). 

In R suit. bY' t.he Unit.ed States against the. principfJl and surety on 

a bond oiven in support of a claim for abatement whieh was rojected 

in part., ""tbo action is one for the breach of the condition of the hand, 

and t.ho amount or validity of the tax ean not. be raised as a dr,fense. 

A suit. instituted on 1I.faY 29,1925, is within the five-year limit.al,ion 

provided by sections 277 and 1009 of t.he revenue act of 1924, the 

return having bean filed on May 29,1920. ' 

Dam:el Ritter v. Un'iled States.-Unitod Statos District Conrt for 

the Westorn District. of Pennsylvlinia' (19 Fed, (2d) 251; '1', D. 40!J7). 

Undor sections 1112 and 1113 of the revenue act of 192G,. amending 

soctions,3228 lind 3226 of the Revised Stat.u t.es, a formal written 

daim [or refund is neeessary as 11 preroqnisitll t.o suit, and a verha] 

cJfI,im for refund does not eomply with t.ht' stat.utory requirement.. 

The Government..is not. estopped t.o pleud the bllT of the statute of 

limit.ations by reason oC represeutat.ions made by a revenue agont. 

that it was not. necessary t.o file f1,-written claim for refund. 

Uniled S/ates v. 'William H. Fa'iran el al.-United States Dist.riet 

Court {or tbe Sout.hcrn District oC New York (16 Fed. (2d) 328; 

T. D. 4008). 

It. is not. necessary to obtain a judgment against. a dissolved cor­ !Ii, 

poration for unpaid Foderal taxes as a condition pl'eeedent to 11 suit " 

in equity against. stoekbolders to eniorce their liabilit,y uS transferees 

where it is eit.her impossible to obt.ain a judgmenl, against .the corport.aLion, or obtaining a judgmont. is manifestly useloss and an idle 

Ii'ed. (2d) 35G; T. D. 3973). , furnla,li~. . 

A suit to reeO\"e\' interna.l-revenue I,axes enn only- be main lamed Eo'wers, collector, v. Lloyd W. Seam(f,n; and Ba'wers, collector, Y. 

upon the same grounds (lnd only such as llTc presellte.d to ~he Com­ Thomas Sta.ple,~ Fuller.-United Stutes Snpremo Court (273 U. S. 

missioner of [ntcrnal Re\·enue in t.he datm for refund filed us a 346; T. D. 4009). . 

necessary prerequisite to suit. "Disl,raint" is a "proceeding" wit,hin the mellning of .<;eGtioll 250(d) 

Julia Bar,Mtt Rice Y. Ei8TI~r, c?llidor.-Un,ited States Cin:uit Court 1
ot the re\·enue aet of 1921, IUld under t.hat seetion eollect.ion by disof App<lllls tor the Second GIrl'.Ult (16 Fed. (2d) 358; T. D. 3974). traint is hurred after five ycars (rom t.he date t.he.return was tiled. 

1"·' ua!l54°-27--9 

I 
125 124 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

U"'i'ited States v. MOrT'is Dn~linger et aJ.-United States District 

Court for the Southern District of New York (unl'eport.cd to dato' 

T. D. 4031). ' 

A bond given in connection with a claim in abatement reading in 

part that "A II< • • as principal and Band C '" '" II< as 

sureties arc >I< ... '" jointly aud severally held Ilnd finnly bound 

unto the United States of America in the sum of $15,000 '" • '" 

for payment of which woll and truly to be made nnto :Frank K. 

Bowers • • >I< the parties hereby bind themselves • '" ." 

is 11 conbrll.ct of suretyship by which the sureties incurred a joint and 

several obligation UIlII,ffccted by the failDre of the United States to 

give prompt notiee to the sUl'eties of the default of the principal by 

its failur~ to ~om:nence actio~ against hi~J or by his hankl1lPtcY. 

Delay III re]ectmg an offer ill comprOITnsc and the retention mcanwhile of the aliount offcrcd does not constitnte an aO'reement to 

compromise nor do they estop the Govemment from ~ecovery on 

the boud. ' 

Talco!! v. UTrited Staies.-United States District Court for the 

Northern Distriet of California (unrcported to date; T. D. 4032). 

There is no statutory limitation to the recovery Ly the Government 

of taxes refunded by mistake under an erroneous construction of the 

law. 

Suhr v. United StaJes.-United States Cireuit Court of Appeals for 

the Third Circuit (18 Fed. (2d) 81; T. D. 4033). . 

A court is without jurisdiction to determine whether a taxpaycr 

has mode an overpayment of tax in respect of a taxable year in 

respeet of whieh the commiBSionor has determined a deficiency 

where the taxpayer's appeal from the commissioner's determination 

is pending before thc United' States Board of Tax Appeals. In such 

a case·jurisdiction is not acquired by.reason of the fllct that a part 

of the tax already puid, less than the deficiency, resulted from the 

'inclusion in income of an amount that was not taxable. 

The decision of the distlict court in tne case of Suhr v. United 

Stutes affirmed. (14 Fed. (2d) 227; T. D. 3894.) 

Dreyf1J..8s Dry· Good", Co. v. IA:nes, former colledor.-United States 

District Court for the Eastern District of Louisiana (18 Fed. (2d) 

611; T. D. 4039)., '. . Where a corporation dissolves and its assets are taken ovcr and Its 

business is continued by· a partnership composcd of the former 

stockholder6, ·additional income and profits taxes, admittedly due 

from the eorporation for the last year of its cxistcncc hut assessed 

against and paid under protest by the partncJ'8hip, can not bc recovered in a suit brought by the partners where such irregularity resulted 

from the' eondnct of the partneJ'8 in rcturning the income of thc corporation in the name of the partnership, paying the tax shown on 

such retum to be due, and formally acknowledging themselves. to be 

the direct successors to the business and assets of the corporatIon. 

The bar of the statute 01' limitations, not having been presented 

to the Commissioner of Intcrnal Revcnue in the claim for rcfund, 

can not he made the hasis for recovery of taxes by suit. 

James :..4.. Haight, jr., tTW!tee in_ bankruptcy, v. United S~aJee.­

United States District Cour;1.0r the Western District of Washmgt.on, 

Northern Division (20 Fed. (2d) 245; T. D. 4073). 

,I

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Where an Individual stockholder paid the normal income tax
 

wlder the revenue act of 1918 upon his distributive share of the
 

income of II, corpol'lltion, upon thc theory that it was a per6onal­


scrvice corporation, hut subsequently tLe corporation was denied
 

personal-service classification, the stockholder is entitled to a rcfund
 

under section 1210 of thc revenue act of 1926 only if the corporation
 has paid the tax due from it.
 

ADlIllSSIONS AND DUES 

Lukens v. The United States.-United States Court of Claims (62


Ct. CIs. 598; T. D. 3954).
 

An amount paid for a ccrtificate of proprietary interest in a club,
 

required to be purchascd as a prerequisite to memhership, is not
 

taxablc under scction 501 of the revenue act of 1924 as an ioitiation
 

lee. . 

An initiation· fee undcr section 501 is an amount paid to a club 

for the purpose of enjoying its privileges and wbicb ~nce paid will 

noL Le returncd. . 

Allia,nce.Gount,y Olub v. The United States.-United States Court of 

Claims (62 Ct. CIs. 579; T.. D. 3955). ' 

An iinount paid for a share of the capital stock of a social cluh, 

reqnired t.o .he 'purchased as a 'prcrequisite to membership, is not 

taxable under 'section 801 of the re~'enue aets'of 1918 and 1921'as an 

initiation fee: .'. 

An initiation fee, under section 801 of thc revennc acts' of 191~

and 1921', is 'an amount paid for the pUl'{jose of becoming a member 

of a elub, I th~ aUlOimt so paid hcing p8rted witb absolutely 'by thc 

person paying it. . 

Undcr scction 802 of the l'C\'enue ucts of 1918 and 1921, a clnb 

pl,ay mll,intain an tw~~o,n fo~ reQoverypf taxes impo.s~4 ~pon its memLcl's Ly scction 801 oJ such acts.., . . . 

. John H. Pa,ge·v. The United Sta.tes.~United States Court of Claims 

(62,Ct. CIs. 590;T. D.3956). :.' .. " ., '" " 

. An arilouni-, p~l.id for 11.. share 'of tl,e 'cnpit'al' stock or'a cluh entitling 

thc owner upon clection QY the board of directors to membership in 

the cluh is not taxable under section 801 of the revenue act of 1918 

·as l;Ln initiation fee. ,. , .. , 

An initiation fee, under section 801, is li."p(l.yment, without t-l;J.e 

expectation of being refnnded, mu,dc by a person who 'wishes to 

hecome a membcr of a social or fraternal club already established, 

and is nQt a payment by a person w'Lo, wrtb' others, fonnds and e·stab: 

lishes a club. , ' . 

. Chimney Rock 00. \;. Um:ted SiaieB.-Court of Qlaims of the United 

StaLes (unreported to date; T. 'D. 4075). . , . 

'Vncrc a company maintai.ns a park for tl),c enjoyment of the geoeral 

public accessible by a private road 3 miles long, on wl)ich at- a point 

a hull mile frem the parK cach person enteliilg We park is required 

to purchase a tick,et which admits the purchllser to' its lI,ttractions 

such chames are udmis"jons subject. to thc tnx' imposcd· by scetio~

800(a) of t'Il~ revcnue a.qts of 1918 and 1921 and section 500(a) of the 

revenue act of 192<f. o . 

I 
126 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

BAl"KRUPTCY AND REClnVERSHIP' 

Fillite v. United SiaJes.-United. States Circuit Court of Appeals 

for the Fifth Circuit (18 Fed. (2d) 409; T. D. 4070). 

Section 57(n) of the national bankruptcy oet, providing that claims 

shall not be pro'''<;ld agll,inst a bankrupt estate subsequent to one 

year after the adjudicotion, is not a bar to the preBentatiou and pay~

ment, of a claim by the United States for taxes while the estate 'is 

open and therc arc undistributed assets. 

BEVERAGE TAX 

J. Hungerjord Smith Grape JUu'e Co. v. United StaJes.-United 

States Court of Claims (unreported to dllte; T. D. 4043). 

,', W.her~ bevcrages.taxable under sectioll 628(a) of the rev-enne act 

of 1918 are sold by the lllanllr:u',t.urer with freight prepaid or are 

invoiced at a price less freight, ,thc purchaser paying the freight'll,t 

destination, deduetiug it from thp- amount of the invQice and remitting 

the remainder to the seller, such chlirgcs for freight ore not a part of 

~he price for whiclJ- the beverliges are sold. 

Where such beverages are sold with the undlll"iltanding that if 

paid for within a. certain period the purchaser may take a cash dis~

count, and the pureryaser elects to. take advantage of this provision 

of the eontl'll.et. of .sale, the amount of such di"Munt is deductihle 

in determining the price for whieh the beverages are sold. 

The €lost of bottles IWd con tainers and the expense of bottling llud 

packing, included in the priell charged 1-0 and paid by purchasers for 

such be\Terages, are a part of the selling price upon which the tll-X iB 

based. 

ESTATE TAX 

Da,via H. Frazer q:nd S'U,S'1,n A. Henning v. United States.-Distriot 

Court, of the United States for the Eastern' District of Miohigan, 

Southern Division (unreported to date; T. D. 3913). 

The total value of community property consisting of real estate 

situated in California .should hc ineluded in the gross estate of a 

decedent who was a resident of Illinois, IlS the wife has no vested 

interest in the eommunity propcrty prior to the death of the husband, 

but a mere expectancy, and the property passed to her as an heir 

by inberitanee and constitut.ed a "trausfer" within the meaning of 

the estate tax imposed by the revenne act of 1916 as amended hy the 

aet of 1fareh 3,1917, and the revenue act of 1917. . 'The rights of the wifc in eommunity property in California were 

not enlarged by the California inheritance tax act of 1917, as that 

st,at-ute only applies to the State inheritance tax and not to the 

Federal estate tax. 

The decision of the SU-'preme Court in the ease of United States ". 

Robbi1lS (259 U. S. 315; T. D. 3817) folloWlld. 

Elise Whitlock~Rose, ezecutrix of Henry C. Whitlock, deceased, v. 

McCn'l1,ghn, coUeetor.-United States District Court for the Eastern 

Distr~ct of Pennsylvania (15 Fed. (2d) 591; T. D. 39(0). . 'A power of appointment, althol,;lgh it- ean be exercised only by \\:dl, 

is a general power of app..ointment wit-hin the meaning or seet.ton 

402(e) of the revenue act 'Of 1918, there heiug no limitr.tion as t.o the 

persons or estates which may be appoint-ed. 

REPORT 0:10' CD:!UfISSIONER OF INTERNAL REVENUE 127 

Irving Bf]:fI.k~CohLmbia T-rtLst Co ..: as execy,tor of Hermnn Sielcken, 

deceased, \>. Um:ted Stq.tes.-Uuitea States Court of Claims (52 Ct. 

Cls. 564; T. D. 3961). 

The Federal estate tax elln not be deduet-ed from the gross estate 

of ll, decedent under section 203(u)1 of the revenue act of 1916 as 

a chll,rge ag-aiust the estate allowed by the lllWS of the jurisdiction 

nnder which the estate is being administered. 

The deeision in Edwq,r!b v. Sloc1Lm (264 U. S. 61; T. D. 3584) 

followed. 

Old Colony TrUll! Co. el al., executors, v. MaUey, collector.-;-United 

States Dist.rict Court- for t-he Distriec of T\111.>sachusetts (15 Fed. (2d) 

105; T. D. 3962). 

The Fedcral estllte tax ean not be dedueted from the gross estate 

of a decedent uuder seetion 203(1l)1·of the revenue act of 1916 as 

a' charge aguinst t-hp- estate allowed by the laws of. the jurisdiction 

under which the estllle is being admini3tered. 

The estate tll-X is imposed upon each est.nt.e a3 a unit llud the 

method of comput,ing the tax provided by article 8 of Regulations 

37 (reviscd) is COlTeet. 

Farmers' Loq:n &: TnLst Co., q,S trustee lIndu n deed oj trm;t made 

by William ·1Vq.ldoQ Astor (now decM,sed) dated May £5, 1916, v, 

Bower!,;, coUeetor.--United States District Court for the Sout-hern 

District of New York (15 Fed. (2d) 706; T. D. 3988). 

A trust in which the founder reserves the right to revoke the trust 

with the eOllsent of the trustee ll,nd the right to change .t·he trustee, 

the corpus to be distributed at death, is iutended to· take eueet in 

possession or enjoyment at or after death within the meaniug of 

sectioll 402.(c) of the revenue actof 1918, aud the value of the corjJUS 

at thc date of death should be included in the gross estate. 

Section 40::!(c) of the revenue ll,ct of 1918 is constitutional when 

construed t.o include a trust created prior to Septemher 8, 1911), 

terminating at death, in whieh the fonnder reserves a right to revoke 

the trust. with the consent of the trustee and the right t-o chllnge 

tho tru3tee. 

Seetion 409 of the revenue act of 1918 has no ll,pplicll,tion to a 

case in \1lhich t.he trust instrument provides that all taxes shall he 

pllid out of the trust. fnnds. 

Talcott v. Un'i.ted Sla.tes.-United States District COllrt. lor the 

Nort.hern District. of California (unreportcd to date; T. D. 4032). 

In determining- the g.toss estat·e of a deceased husband for the 

purposes of the Fcderal estat,e tux there should be included the eutire 

value of the community property acquired under the Ill.v{s of the 

State of Califorulll.. 

Lemuel Ray Carter, tnLstee 1mrkr the will oj TldJrtws lr. Cq,rter, v. United Stq.tes.-Distriet COllrt of the United States for the Eastem 

Division of tho Eastern Judiei.al Distriet of :Missouri (llnreported, to 

date; T. D. 4047). • 

The amount expeuded by a trustee under the will of the deeensed 

person for the crection of a mausoloum aIt,er the final 5et.tllllueut of 

the decedent's estate and t.he dischnr<J"o 01' t.he exocutor is not de~

ductible from the ...alne of the gross e~ate in det'Cl'mining t.he \'alue 

of the net cstll,te under section 403 of the rovcuue nct. of 1921. 

Cq,rr'ie Steedmnn et al. v. United States.-United St.ates Court of 

Cla.inls (unreported to date; T. D. 4049), 

,
 
i 

128 WPORT OF CO.MMISSIONER OF lliTERNAL REVENUE 

I' The intorost of a decedcnt at tJJ.e time of deflth in real estate Mould be included in the gross estate under section '402(£1,) of tbe 

revenue net of ] 921, notwithstanding the fact that tJJ.e Stute law 

does not specifically authorize the sale of such real estute for the 

paylDent of administration expenses. (United Sta.tes v. Field 255 

ll. S. 257, distinO'uished.) , 

John J. Mit/hell, AugttSt-i-1I.e L. H'U,mes, and Il1inoiJJ Mercha.rU<J 

TrttSt Co., as exec-utors of the last will and tesla.ment oj Ddlora R. 

Gates, deceased, v. United Sta,les.-Court of Clflims of the United 

States (unreported to date; T. D. 4051). 

The lllllount of a bequt)St for charitable purposes contingent upon 

an event that may never happen is not dcductible from the .alue 

of the gross estate in determining the vnIue of t,he net estate under 

section 403 of the revenue act of 1918. 

Shukerl et al., ,executrices oj Sh'U-kert, v. AUen, i.onrctQT.-United 

States Supreme Court (273 U."S. 545; T. D. 4071). 

An immediate and absolute transfer by a decedent to another iii 

trust .esting the interest of the beneficiaries as Boon as the trust 

instrument is executed, the trust in its terms havinO' no refel:ence to 

his death, does not create a trust "intended to take effect in possession 

or enjoyment at or after his defl,th'1 by reason of a provision for the 

accumulation of ,the income for tbe beneficiaries for 30 years and, the 

grantor not having aeted in contemplation of death, the 'o'alue of the 

property so transferred is not required to be ineluded in determining 

the value of the deeedent's gross estate under section 402(c) of the 

revenue act of 1918. 

Nic7wls, conector, v. Coolidge et al.-United States Supreme Court 

(47 S. Ct. 710; T. D. 4072). 

Where n deeedent conveys immediately an absolute and indefensible 

title bo property and contemporaneously the grantee leases the property to the grantor for one year at nominal rental with provision for 

annual.renewals until notice to the contJ'nry, the eonveyance is not a 

transfer" intended to take effect iu poi;sessLon or enjoyment at or 

filter his death" wit,hin the meaning of "eetiou 402(c.) of the revenue 

act of 1918, though there is fln understaudi:.Lg, without, however, n 

"II"ulid agreement, tha.t the premises rnay be enjoyed by tJJ.e grantor 

as loug as he might desire to u~e them for residential purposes. 

Section 402(c) of the l'e'enue act of 191B, iu ;;0 far ns it requires 

that tJJ.ere shall'be iucl\Lded in the <>"ross estat,e the value of the property tran8feried llTlwoca.bly in truest by a deccdent in 1907 ~el'ely

because the con'o'eYflllCe was intended t,o take efFcct in posseSSIOn or 

enjoyment at or ~fter death, is unconstitutional. . Ducy G. Brh;ror rt 01. '0'. E. B. Oraig, collutor.-United States DIStrict Court at Knox,"'ille, Teun. (unreported to dat,e; T. D. 4074). , An agreement between £I ",'idow and the executor. of her h.nsbflnd 

by the terms of which she released :Ill.her .rig.ltt", as Widow .ngBlllst the 

executor except her tnterest umler hIS Will IS not such dissent from 

the will as is required b:r the law of Tennessee, flud !?ayme~ts Dlflde 

to the widow as 1\ resuIt of such Ilgreement are not deductible from 

the value of tho gross estllte under section 203(8)101' the reven~e ll:ct 

of 1916 ns chflrges against die estate allowed by the laws of the 1UrIB~

diction under whieh the est,ate is "being administered. 

/ 

BEPor:T OF COMMISSIONEr: 01<' IN'l'EltNAL REVENUE 129 II" 

FILLED CHEESE TAX 

(Jh-Icago (Jheel1e & Farm Prod'U,cts Co., a wrporation, v. Ullitrd 

Stalf.I1.-United States Court of Oln.ims (unreported to date; T. D. IIII 

4079). III A substance made of eflSeln, commonly known as skimm,ed milk 

curu, with the admixture of coeoallllt OilflS a substitute for the hutt,cr 

fllts which have prcviously heen extracted from the whole milk, nnd 

mflde in imitation of soft or crefiJIl cheese, is "filled cheese" as 

defined hy scction 2 of tJJ.e act of June 6, 1896 (29 Stat. 253, ch. 337), 

GIFT TAX • 

Afl.derl1lyn, conector," Ge&r']c .McNeir.-United States Circuit Oourt 

of Appeals for the Second Ohcuit (16 Fed. (2d) 970; T. D. 3993). 

'fhe gift tax imposed by the revenue act of 1924 is constitutional a.s 

un excisc, although it imposes a rebroactive tax on gifts completed 

prior to the passage of the act. ' 

INCOME AND EXCESS PROFITS TAX 

11'. S. Barl1tow &: 00. (Inc.) v. Bowers, collector.-United States 

District Court for the Southern District of New York (15 Fed. (2d) 

75; T. D. 3031). 

A corporation which kept its hooks upon an accrual hHsis and filed 

returns upon a fiscal-year basis beginning June 1, 1017, can not under 

section 212(b) of the re,"'snue act of 1918 file a return for the period 

June I,· 1917, to December 31, 1917, on a. cash basis and for the II 

period January 1, 1918, t,o .1nne I, 1918, on an accrual basis, the 

statute rcquiring that the returns must be filed Wld the tax computed in accordll.llce with the method rcgularly l'.Il1ployed in keeping 

its hooks, which in bhe instant l\aSC is the accrual hasis. 

George Hauila,nd v. Edwa-rJs, fomlff CQl7rr.tor.~Unit,ed States District Comt for the Southern Distrint of New York (15 Fed. (2d) 445; 

T. D. 3932). 

Under t,he revenue act of 1918, shrinkage in the vll.lue of a loan 

repayflble in Germun marks caused h:r the falling vnlne of such 

mnrks can not be deduct-cd from gross income flg a loss incurred in 

trade or busincss or as exhaustion, "'eILr, tcar, or obsoksence until 

the trallsactiou is closed eithcr by repayment or eaneellation of the 

loan. . 

The fact that 8, part.nership on its hooks for invested r-apital plll'­

poses and excess profits tax reduces to its present value an unpaid 

loan of German marks at the dcpreciated mte docs not furnish any 

ground for a deduction by a partner in his individul11 tnx return. 

Rea,1n v. Bowers, collector.-Unikd States Distriet Court for the 

SoutheIIl Distriet of New York (14 Fed. (2d) 993; T. D. 3936). 

Where a testator provides that his executor" shall receivc in full 

payment for all eummissioos, pereentfl~es, and allowfI.llces by statute 

or othel"",.~ise for ~cting us executor of t~lS my will, the sum of$50,OOO," 

the amount reCeIved by the executor IS taxable meome under section 

2(a) of bhe revcnue act of UH6, as amended by sec!,ion 1200 of the 

revenuc uct of 1917, as enmpeu6ation for services in tho execution 

of his dutics as executol', and is not exempt us a gift or bequest 
II 130 REPORT OF COMMISSIONER 01,' INTER.){AL ll~\'EKUE

within the provisions of section 4 of tbe revenue llct of 191(\ liS 

amended by section 1200 of the revenue act of 1917. 

The caso' of Uni,led Siafes v. Merria.m. (263 U. S. 179; T. D. 3535) 

distinguished. 

Cha.des V. fl'uffy, former collector ot '-intenwl ret'emu, .,t. The M'l1i"ual 

Benefit Lde Insura.nce Co.-United St'lI.tes Supremo Court (272 U. S. 

613; T. D. 3959). 

III computing tbe excess profits tax of a mutual life Insurance 

company IUl.Ving no capital stock, the legal reserve should be ineluded 

tiS "ulYested capital" of the compllny undor the definition of section 

·207 of the revenue net of 1917." 

Sam'uei J. Kornha.ulier v.' Un"iled Sla.ft'8.-United States Court of 

Clllims (62 Ct. Cj,;, (j47; T. D. 3HfJ4). 

An amount paid for attorney':,; fees incurred in the defense of an 

Il.etioll by II former partner for fln aect)unting is not a business expense 

01' loss within the meaning of section 214 of the reyeuue tj,ct of 1918, 

!. but is Il personul expense within the meilning of section 215, lind is 

therefore not dedlwtible. 

Ja.ma. R. Tindle (lnd the U1I1:(YlI Tr'lul Go. of PittsDu'rgh, coexec1liors 

of Ihe fast 1JJill and tellta.ment of Philander G. Knox, deceased, v. Heiner, 

collt:c/ol'.-United Sl[Ltes District Court for the 'Vestern District of 

PeunsY!-..'llllia (17 Fed, (::!d) 52~; T. D. 3966). 

A It;SS su",tLlinnrl npon the "ale of iL rcsidenee is not deduetiblo Llnder 

8eetion 2]4(1l)5 of the revenue IICt of 1918, beciLuse it is not a tnmsaction eJltered into for'profit \l.·ithin the meaning- of the statute. 

John D. L-I:ndsa:y v. Bowers, collector.-United StiLtes District Court 

for the Southern Distrint of Ncw York (17 Fed. (2d) 204; T. D. 3969). 

The New York Society, for Prevention of Cruelty to Children is not 

Il. SLate Llgency hut a private, pbilanthropic organization, and the 

salary of all offi(:er if! not exempt from tllxation upon the ground thll.t 

the society is a governmen tal agene}' of the Stute of Now York or 

the salary is received hy an officer or employee oI the State. 

J. ll. Wiener Y. We1:ss, collector, llnd J. H. Wie'Jie'r v. Rou.tzha.n, 

collector,-,United Stat€s District Court for the Northern District of. 

Ohio, Eastern Division (171~ed. (2d) 650; T. D. 3H70J. 

A lessee of real est-ate lI,nd bnildings, under II, 99·ycar lease renewu~,le

forever, is not entitled t-o a deduction for depreeiatiou under sectIOn 

214(a)8 of tho revenue aet- of 1918, on buildings erectcd by tbe le6sor, 

the !eBsee having no eapitll.! investment therein. . 

Depreciation is an llllowance made to a taxpayer to replllce hlS 

capit-al invest-men t and eapitLll invested is the co~t nf t~e property 

if acquired since since March 1, 1913, and if acqmrcd pnor thereto, 

it.'> value as of that date. 

lViUia.m G. Reid v. Rajferl.y, collector.-United Stlltes Circuit Court 

of Appeals for the Second Circuit (15 Fed. (2d) 264; T. D. 3971). 

Under subsection 29 of seet,ion 1211, revenue act of 191 i, a partner, 

in his individual income tax ret-urn for tbe yoar 1917, is entitled to a 

credit of his proportionll.te share oI the excess profits taxes puid for 

the yell,r 1917 hy the plI.rtnership_s to which he belonged. .. Ca.pps lIfa'n'lljactul1:ng Go. v. United Sta.tes.-Uniled States Clr~Ult

Court of Appeuls Ior the Fifth Circnit (15 Fed. (2d) 528; T. D, 391~).

A stockholder of a dissolycd or expired corporut,ion is liable for lts 

dehts to the ext.cnt of the vulue of the ussots aeguil'cd by vil"tno of 

his relation as stockholdor. The lill,bility Ior an unpllid tllX due from 

",~

I
 

I
 

{ 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 131 

thc dissolved corporation may be enforced by the United Stutes by tl 

suit in equity against fanner stockholders. 

Jluia Barnett Ri,ce v. Eis7Wl', collecto'r.-United States Cil'euit Court 

of Appeal8 for the Second Circuit (16 Fed. (2d) 358; T. D. 3974). 

The gain deri'l.'ed from the sale of stock received as a gift, basfld 

upon the difference between the selling price and the value at t,hl' 

time of the gift, is taxable as income under the provisions of the Ret 

of 1913. 

The exemptions frorn taxation of the corpus of gifts docs not cxempt 

the profit deri"ed from a sale of the property given. 

In the absence of an estublished markct the admission of evidonce 

of actual sales on the curb market, ulthOllgh few ill numher, llnd oI 

"bid" and" asked" quotations from accepted financial journals, was 

not error. 

Willia'-In fl. Vemu, solt: fucutar unJer the will of Emily L. Moore, 

decM,sed, v. United Sfafes.-l!nited States Court of CliLims (62 Ct. 

Cis. 574; T. D. 3975). 

The income received by a life IlOnefieiary under a testamentary 

trust is not exempt from Fpdel'lll income tux nnder Seetion II, paragraph B, of the ll,ct of 1913, and spet.ron 4 of t.he revennc act of 1916 

as property acquired by gift., bequest, devise, or dc;;cent, siuee those 

sections exempt only t.he corpus of the property and not the income. 

Irwin v. Gamt (268 U. S. 161; T. D. 3710) and Drnel v. United 

States (61 Ct. CIs. 2Hi) followed. 

Grace N. Lederer, f'~)€cutri:t; of l£phraim Lede1"el', for-nurly internalrevenue collector, d-ecmsed, v. Morris L. Pm'risk, George R. McClella.n; 

amd Perci'IJal Pan'ish, copa.riners, t-ra.di.ny a,s Pa.rrisn. &: Co.-Unito{ld 

Stll.tes Circuit Court of Appellls for tho Third Circuit (Hi Fed. (2d) 

928; T. D. 3977). 

'Wbere a partner gnarlilltees' to a partnlll"Bbip toe payment of 

donbtfulll,eeount5 and, upon .II loss occmring, the llmonnt is cha.rged 

to the eapitlll11,ecount of the plI,rtner,' thereby reducing his distributive share of the partnership profits, the loss can' not be deduet€d by 

the partnership but is the individual loss of the partner. 

J. 1I. Lame &; Go. (inc.) v. United States.-Umted States Court of 

Claims (62 Ct. Cls.'721;.T. D. 3979). 

. A corporation engaged ill selling goods on conllnission is not entitled 

to he tll,xed nnder section 303 of bhe revenue act of 19]8 unless the 

husiness uan be l:legregated into distinctly separate units, one u pel'~

Bl,:miLl seryice unit as defined in section 200 and the others emplo)-'in!; 

eapitlli. 

The record must fnrnish convincing proof that .the alleged personal 

I:lerviee branch is capable uI distinct sepamtion from its other souT{'e~

of income and meets cxaetly the reqnirements of scction 200. 

The guaranteeing of enstomer's accounts whereby payment for 

purehases made liTe secured involves the employment of capital. 

Article 1529 of Regulations 45, denying personal service clussiliciLtion unless at least 80 per cent of the stock of the company is hchi 

by those regularly engaged in tbe active eondnct of its' affairs, is 

approved. 

Red W',:ng MaJting Co. v. lVillcuts, collector.-United States CiTL'uit, 

Court of Appealsfor the Eightb Circuit (15 Fed. (2d) G2G;T. D. 3~80).

No doduction clln be t'lIken for obsolosecnco of good will, fin int,:J,Ilgible asset, nnder sectiun 234(.11.), suhdivision (7), of the revenue Ilct 

" " 

, 

I 
132 REPORT OF COMMISSIONER OF INTERKAL REYENUE 

of 1918, which limits the allowll.oee for obsolescenco to Buch property 11.8 is susceptible to exhaustion, wea.r and teur by usc in the business. 

Ormsby McKm:ght Mitchel v. Bowers, conector.-United States Cir_ 

cuit Court of Appeals lor the Second Circuit (15 Fed. (2d) 287; 

T. D. 3982). 

DudoI' section 1204(1) of the rovenue act of 1917, amending seetion 

8(e) of t,he revenue act of 1916, and seet.ion 218(1l.) of the revenue act 

of 1918 the total profits on tho interest of e, fmn partner are taxahle 

as iucome to him irrespoetive of an agreement with his wife under 

which she was entitled to one-half of the plll'tnor's she,I'e of the profits i'	 and was liable for one-hulf of the losses, such an agreement not making 

the wife a member of thc purtnership. 

Mrs. Da,rlie Fowler a,nil M. Fowler v. United States.-United States 

Circuit Oourt of Appeals for the Fifth Oircuit (HI Fed. (2d) 925; 

T. D. 3983). 

In computing the surtax under seetion 211 (a) and (b) of the revenue act of 1918, on the profit arising from the sale of mineralland9, 

the method prescribed hy article 13 of Regalat.ions 45 should he 

followed. 

Decision of the district eourt (11 Fed. (2d) 895; T. D. 3879) 

affirmed. 

Little Gal.aba Goal Go. and Blockton Gahaba Goal Go. v. United 

Sta.tes.-United States Distaiet Court for the Northcrn District of 

Alabama, Southern Division (15 Fed. (2d) 863; T. D. 3985). 

In determining invested eapital in the case of mines, development 

costs may be capitalized nntil the mine reaehe.<; a stage of producti.o~,

namely, when t,he ontput is snch as to allow the payment of a dlvldend or shows a profit on the eapital invested, niter which further 

capitnlization should not be allowed. 

Iu capitalizing {,he cost of buildings, actnal cost as shown by the 

books and records of the taxpayer should be taken rather than a value 

determined by a retrospective appraisal, supported hy oral tcstimony, fixing an estimated averacre cost of the structnres. 

(Jh.a,ita,fLooga Samng$ Bank, aJm1:nistrator oj the estate oj John D. 

Key, v. Brewer, collector.-Unitcd Stat.es Circuit Oourt of Appcals 

for the Sixf,h Oircuit (17 Fed. (2d) 79; T. D. 3986). 

Unautborized withdrawals in proportion to stock holdings fmm t1?-e 

funds of a corporation during the year 1920, which arc rati.fic~ m 1921 by formal declaration of a dividend in the amount of the "'ithdrawals, Me taxablc to stoekholdflrs as income for the year 1920 

under sect.ion 201 (a) of the revenue act of 1918. . 

Fred M. Kirby v. United State8.-United States Court of Ola,lllls 

(G2 Ct. CIs. 706; T. D. 3995). 

Although a surplus from business done in 1916 existed at the da.te 

of declaration, dividends declared and paid during the year 1917 are 

taxable to stoekholders at the rates prescribed by the rcvenue act of 

H1l7, there being suffieient earnings during the yeM 1917 to pay the 

dividends. 

The decision in Edwards v. Douglas (269 U. S. 204; T. D. 3797) 

followed. 

Georgetown Grocery Go. v. United States.-United States Court of 

Claims (unreported to date; T. D. '4003). 

Under section 234(a)5 ofAhe revenue act of 1918, it is necessary 

in order to be entitled to Claim II. deduction for a bad deht that the 1 

,
 

REPORT OF COMMISSIONER OF IKTEnNAL REVENUE 133 

deht be asccrtaincd to be worthless and charged off within the taxable year. . The Sei,nshe'imer Pa,per 00. v. Um:ted States.-Uoitcd States Conrt 

of Olaims (unreported W date; T. D. 4004). 

Under sectiou 12(a) of the revcnue act of 1916 and section 234(11.)1 

of the revenuc act of .1918, the Commissioner of Internal Rcvenue 

is charged with the duty to consider and determine the reasonahleness of a dcdnetion claimed for Sallll'ies. 

Con80lidated Tea Go. (Inc.) v. Bowers, collector.-United States 

Distriet Court for the Southern District of New York (19 ~~ed. (2d) 

382; T. D. 4020).

The amonnt of a judgment for commissions entcred aga.inst a taxpayer in 1919 was not a, propel' dcduction from gross income for that 

yea.!' where the taxpaycr's accounts were kept on the accrual basis 

and where an appeal was prosecuted and the judgment was aifimled 

by the appellate court in alaterycar. Becker Br08. v. United States (7 Fed. (2d) 3) distinguishcd. 

Heiner, collector, v. Beatty, exeC'utn~;.-Unitcd States Oircuit Court 

of Appeals for the Third Circuit (17 Fed. (2d) 743; T. D. 4021). 

Annunl paymcnts made W a taxpayer by a trustee under a will and 

arising fmm	 the interest on a, capItal som which had been set apart 

and invested hy the trustee in accordance with thc provisien!> of the 

will, are not	 annual gifts or bequests to the taxpayer exempt from 

incomc tax under section 213(h)3 of the revenue act of 1918, hut 

income opon which a tax is imposed by that act. 

Irwin v. Gm.m (268 U. S. 161; T. D. 3710) follewed. 

John D. Chapman v. United State8.-Uuited States Oourt of Claims 

(unreported to date; T. D. 4027). 

Income resulting from the sale of stock rcccived a8 a stock dividcnd 

is not the reeeipt of a dividcnd hnt gain or profit dcrived from the sale 

of stock. In det.ermining the ~ain from a sale of original common 

st.ock in respect of which diVIdend stock of the same character, 

exccpt that it had no voting rigMs, was issued, and also thc gain from 

a sale of the	 dividend sUlck, the cost of each share of each kind of 

stock sold is	 computed hy dividing the total cost of the old sharcs 

hy the total number of the old and thc new shares. 

United State8 v. Ma,nly S. Sullivan.-United Statcs Supreme Court
 

(47 S. Ct. 607; T. D. 4028).
 

Gains realized from illicit traffic in liquor a,re suhject W the income 

tax. An nnla"rful or prohibited business is not exempt from the payment of tn,xes that if lawful it would have to pa.y. 

The protection acrainst self-incriminatien affordcd by the fifth 

amcndment	 te the Constitution is not infringed by the statntory 

requirement for a retorn of income derived from crimc. The return 

is required by law and most be filed. A claim of privilecrc {rom 

answering any question on thc return can not be determined finally 

hy tho taxpayor, hut should be claimed in the return so that it may 

he passed npon. He'f/;ry l1f. Landsberger v. McLaughlin, collector.-United Sta.tes
 

District Court for the Northern District of California (umeported
 

to date; T. D. 4034).


No dednction can be takcn for ebselcscence of good will under
 

section 214(8.), subseetion (8), of the revenue act of 1918 which limits
 
134 REPORT OF Cm.BnSSlOh"RR OF INTERNAL REVENUE 

the ll110wance for obsolescence to snch property as is suscflptiblc to 

c:l:haustion, wcaf, and toar. 

The dec~ioll of the Circuit Court of Appeals lor tho Eighth Circuit 

in the CflSO of Red Winy .Malling CQ. v. WiUcuts (15 Fod. (2d) G26; 

T. D. 3980) followed. 

National Life lmurance Co. v. United Staies.-United States Court 

of Clnims (unreported to date; T. D. 4035). 

Under the provisiolls of the revonue (Lct 011921 a life insurance C')Illpuny is not taxed on its int.erest realized from tlL'l:-cxompt securities 

when such interest is included in gross income uncler the provisions 

of section 244, but is doducted therefrom in computing net incomo 

under the pro\·jsioIl8 of section 245(a) I. 

Under the provisions of section 245{a)2 of the revenue act of 1921, 

a life insunlllce company is entitJed to deduct only an aInount IHlual 

to tho a'tce:iS, if any, of 4 per cent of the mean of its reserves over the 

int,crest received froUl tax-exelUpt securities (sec. 245(a)I); and the 

u.-;e of sf~id interest as a measure of the dcduetion aHowed does not 

impair the exemption from the t9..Xll.tiou ohlueh mterest. 

The constitutional requirement of uniformity iu the application 

of Federal stl~t\ltes refers ouly to geogmphical uniformity nod in con· 

struillg the provisions of fioetion 245(a) 1 and 2 of the reveuue act 

of 1921 the circumstnnee that onc company lIlay have more taxexempt securities than anothm, or llonc at all, does not result in 

discrimin!ltion lIor destroy geogruphico.l uniformity of operation. 

Acme, Palmers &: Dejlooy Foundry Co. \T. lVeiss,form.er coUedor.­

United Statos District Court for the Norl.hern District of Ohio (unreported to date; T. D. 4036). 

Whore two companios possessing sepamte plants merge iuto a new 

e_orporation which retains the combined names of the old companies, 

nu deductihle loss of good will results from the SUbSCfJllcnt salo of 

one of the plants where it appears that the husiness formerly conducted at such establishment is continued at its rcml1ining plant. 

III such a case the good '\Vill, if auy, attaching w t.he 10cati~D WiLS 

reflecteu in tho salcs price of the prcmiscs and tbc good will, if Il.ny, 

att.aching to the name and establishod business was retained by the 

vendor. . The Feil~ach Co. y. Niles, collector.-United States District. Comt 

for t.ho Norl.hern District of Ohio, Western Division (Ulll'eported to 

d!lte; T. D. 4038). 

Whore tho Commissioner of Internal J{eyellllll finds that invested 

capit,al can bc satisfnctol'uJ detormiued under section 207, n court 

is without, jun;idietion to comput.e the excess profits tax under the 

provisions of socl.ion 210 of the rovenue act of 1017 ill tho abSoliec 

of proof that the commissioner's determination wns al'bit,J"ary or 

capricious. _ IB'idor Hellman ~'. United Sta/e8.-United Slatos Court of ClallllS 

(unreported to diLte; '1'. D. 4042).

In determining the distrihutive sham of partncrship income to 

which oue of t,hc partners was e.ntitled, the partnership ret.urn, Ul~de

REPORT OF OOMMISSIDN'Y-R OF INTERNAT, REVENUE 135 

Roanoke Water Works 00. v. Ander.~on, collector.-United State6 District Court for the Southern District of New York (18 Fed. (2d) 

331; T. D. 4044). A provision in a houd that "The principal IUld interost '" • '" 

arc payable • • • without deductions for taxes which the 

company rna)' be required to payor retain therefrom by any governmental Iluthority of tho United Stlltes • • .," held to bo nil 

agreement hy the obligor" to pay tho interest without deduction 

for El.ny tax which the obligor may he required or permitt.ed w puy 

thereon or W retam therclrom under 1I.11y law of t·he Uniwd St,ates" 

within the menning of section 221{b) of the re"cullo act of H1l8; 

under which the obligor is required to deduct lind withhold a tux 

equal to 2 per cent of the interest paid upon such bonds. 

Haight v. Railroad Co. (6 Wall. 15) and Urtl'u.hart v. Marion Hotel 

Co. (128 Al'l... 283) differeutinted. 

TAe New York Tru8t 00. v. Um:ted Statc8.-Unit.ed Stntes Court of 

C!nims (unrcported to dnte; T. D. 4045).

A New York corporation authorizcd by tbe laws of that Stat.e to 

act as ndmilllRtrator and executor of docedents' ostll.tcs, ~uardinll of 

minors and incompetent.s, l,estilmentary trusteo, and trU6t.ee under 

tmsts creuted inter ,·i....os, whose compensation is not paid by the 

State hut indirectly hy the private person or persons interested in 

the ustflte in oach elise, is not au officer or employee of the Stato 

nor engaged in t.he oxereise of a governmental function, and the 

fees and eomp~nsation received by it in those capacit.ies are not 

exempt from t.nxation under section.2l3(b) of the roveuue act of 1918. 

The' plaintiff claiming the bonefit of an exemption from t.axation 

has t,he burden of showing clearly that it is within t.bo exemption. 

United Stales, pelitwner, v. Charl.es A. Ludily.-United Stateo 

Supreme Court (47 S. Ct. 608; T. D. 4046). 

In determining tho gain or loss from the 6alo of oil or .mining 

proporties, the b88il'l is required to ho dimiuished by the agO'regate 

depreciation or depiction to which the taxpayor was entit\~ since 

the date of acquisition of the property or March 1, 1913, as the case 

may hc. 

Williamspol1 Wire Ropc 00. v. United States.-United States Court 

of Claims (unreported to date; T. D. 4048).

The provisions of tho revenue act of 1918 authorizing the Commissioner of ]nterDal Ueveulle, in the ClIses spccified in 6oetion 327, 

to det.ermine the tax as provided in section 328, confer a discretionary 

power and his det.emlination that section 328 is inapplicable is final 

in thc absencc of bad faith or an abUStl of discretion. 

WhtJre the CommiSHioner of Internal Revenue in good faith determines that 8ection 328 is inapplicable, n court ill. wit,hout. jurisdiction 

to award a judgment for the recovery of all exeCS8-prolh6 ltU. assessed 

uuder section 301 OD the ground that it should have heon computed 

under section 328. 

Shelby 0011nty Mutual Relief Association. v. G. W. Schwaner, rolledor, 

etc.-United Staws District Court for the Southern District. of lllinois, 

in confonnit)' ...ith scctioll 224 of the revenue act of 1918 and showlDg Southern Division (unreported to date; T. D. 4050).


such shure to be the sllmo in nmount.llS that entered in the partner­ A local mutual lift'. insurance company is DOt exempt-frunt taxation
 

ship hool,s of necount, is cow;:lusivo evidence as to such part.ner's under section 231(10) of the rovenue act of 1918.
 

distrihuli\'e sham, iIi the absence of satisfactory proof of frEl.ud, Chaniller .Motor8 of New E1lg7.and (1M.), bankrupt-United States
 

accident, or mistake. j District Comt. for tho District oC Mnssnchu5l!.tts (17 :Fed. (2d) 998;
 

T. D. 4054). 
136 REPORT OJ.' COMM1SSJONJm OF INT.JUINAL REVENUE 

The filing of 8. proof of claim for taxes in a bonkruptcy proceeding 

is a "proceeding" within the monning of section 250(d) of the reyouuc 

llet, of 1921, but payment of the clnim is not bftrred because of its 

being filed more thou five yelll's afteJ' the LlIxpllyer's roturn is filed, 

inasmuch ItS it is the duty of the trustee, under section 04(11) of tho 

uaukruptcy net, to pay all ta...es legally due when thoy fire called l.o 

his attention, Hod it is not necessary for the Go'"oTilment to file a 

proof of cla.im therdor. 

C~lltral Un'ion Trust Ga. of New York, Guaranty Tru.st Co. of New 

York, j'reo-em A. Juilliard, Ohester A. BTaman, and Robert Wesfa'way, 

a8 i",X£cJdors of the last will and testament of A1tgU-StU.s D. Juilliard, 

dcuast.d, v. United States.-United States Court of Claims (unreported to date; T. D. 4056). 

The income of a decodent {rom the beginning of tho taxable year 

to the dilt,U of his dea th is suhject to tllX. A retnrn of such incomP- is 

reqniroo l..o be made by tbe executor or ltdminisLl'lllor lIS provided in 

section 225 of the re,"enue aet of 1918. 

No pEl.rL of the StILle inheritance tax is deductible {rom the gross 

income of tho decedent,. 

The decisions in }{eith v. John80n (271 U. S. 1; T. D. 38(4) El.nd 

Oatherwood v. U. S. (29.1 Fed. 500; T. D. 351G) followed. 

Bower8, ClJUfdor, v. Maz Kaufmann &: 00. (lM.).-United States 

Cil'enit Court of ApPcEl.ls for the Second Circuit (18 Fed. (2d) G9j 

T. D. 4057). 

Promissory notes boua fide paid in fpr stoek of a New York corporation constitute tangible property under section 325. of the 

revenue I~Ct of 1918 and as such arc propert:y actually reeelved ror 

st-ock under section 6tl of the New York stock corporation law and 

Illlly be inclnded in invested cilpitlil under scction 326(a) of said 

revenne (l,ct to the extent of the nctuiU cash value.thorool ut the time 

pnid in. ' 

WhQre accounts IUD kept on the ilcrrlln.l basis, the IImounls of 

income ~nd excess profits ta..-''ies l~r the ~'oar 1917 pll;:rah1e in 191~

may be mclnded .in the computation of myeste9 capital only untIl 

the taxes beeome duc. , Kate W. Rosenberger Y. Blakely D. McOauf]hn, wlkctor.-Unitod 

States Distriet Court for the Eastern District. 01 PlIDnsylva.nia 

(20 Fed. (:!d) 139; T. D. 4058). . 

Am(lUnts received by a bencficiary from the t.rustee under fl will 

as n dist.rilHltionof rOYlllties pllid to the trust.ee under Illcaso of coal 

land" executed ·by,.Lhe· testator al'e income witbin tbe meaning of tho 

illCQnlC tux ncts.. 

United Slates, pet1:tionfT, v. S. S. White De'rdal Manv.fadurl11{l (\). 

of Penn.sylvan1:a.-United States Supreme Court (47 S. Ct. 598; 

T, D. 405D). 

Tho nmount of 1m investment, rcpresented in part by capital stock 

iu il subsidillry Gcrman corporat.ion and in part hy an account duo 

from it, which was no more l,hun the fair yalue of l,}w llet assets, 01 

the sub;;irliary, 'was deductible frOm gross income .in 1918, whIch 

YCfl1' tho ontil'e prOJlMty of thc Gennan corporatlOu WtlS seIzed by 

I.bo Gerlllfl.ll Goyenll1\cnt as enemy property and the invClstllleut was 

dunged off llS >l. loss 011 the books of acc-ount of the tnx]>uyer. 

Bower;:, collector, v. A1ioobtllh O. Taft and Gilberl C. Greenway, jr.­

REPORT OF CO.M:MISBIONlill 01" TNTERNAL IIJl:VENUE 137 

The provision of section 202(a)2 of the revenuo act of 1921 tbat 

the basis for ascertaining the gain dorj"lcd [rom a salc of property 

acquired by ~ift after Decomber 31, 1930, shiUl he tho S8mo 85 that 

which it would havo in the hands of the dr>nor is not in vlolaLion of 

the Constitution. 

Haberu ()ryslal Spring Brewing Co. v. JeSSf W, mark, wLUetor.­

United States District Court, Northern District of New York (unreported to date; T. D. 40(7). 

No iUlOWILDee for obsolescence of good \\-;11 is doductiblo from gross 

income undor section 234(a)7 of the ro\"enuc act of 1918, which allows 

a deduction for obsolescence in respeet of such property ollly as is 

suhject l..o exhaustion, wear and tear. 

The decisions in R~d Winf] Malting 00. Y. Willcm8 (15 Fed.(2d) 

626, T. D. 3980) and Landsberger v. McLaughlin (T. D. 4034), 

decidod April 26, 1927, hy tho United States Distl'ict Court for the 

Northern Distl·ict of California, followed. 

Charle8 S. Child and William J. Full~rlon, formerly partners Minf] 

bu.rine8s a.s Willlon &. BraJbv.Ty, v. United States.-Unitod States 

Court of Claims (uoreport,ed to·dllto; 'r. D. 40(8). 'J"" 

Where during the year 1917 the members of Il partnership, keeping 

its books II.lld filing iLs returus on the accrual bllSis, withdrew amounts 

in excess of thc earnings for that portion of tbe year, the invested 

capital 01 tho partneT5hip must be reduced by the excess of the ""-1thdrawn.ls O'ior tho cornings, and in dotermining such oarnings deductiOI1S should be lIIEl.de for the exccss-profits tax estimated to· have 

accrued at.tho dute·of tho withdrawals. . 

D'Olur eI al. v. Unitel1 SttUM (61 Ct. Cls.. 895; T. D. 3855) followed. 

Robert H, Montgomery v, United State8.----eourt ef Claims of the 

Unitcl! States (unroported to date; T, D. 4069). .' 

A contribution to too American Institute 'of Aceounto.nts by a 

person engaged in the business of accounting is not deductihle from 

gross ineomc us II, necessary expense in carrying on husiness or a:3. a 

gift to an orgllnizution operatcd exclusively for seientilic, or .oduca-' 

tioual purposes. . ' I .. 

EiVuxLrd T. E8ty, as aecutor of the will of George I. Alden, deeelUied, 

v. United States.-United States .Court of Claims (unrcported t<l 

date; T. D. 4070). 

Where under thc terms of a trust instrument the trustee. is rcquired to PIlY 1,0 a heneficiary the cntire amount of tho net income of, 

the trust at sueh times as he might roqucst. tho entire Ilmount is 

income which is to be distributed to the boneficiury periodically, 

and it is tberefore tuxable diroctly l..o the beneficiEl.ry under section 

2HI(d) of the reveuue nct of 1918. 

Matilda R. Dodge and Howard B. Bloome-r:, as administratDr~ with 

the will annf2e(l of the tJsta,te of John F. Dodge, dec,eased, v. United 

States.-United States Court of Claims (unreported to date; T. ·D. 

4077). 

'''here a cor\>oration had a cash surplus at the elose of its fisclIl 

year 1916 wide I was in part distributcd by a dividend declared and 

paid in 1919, pUl'suant to R court decrco.entcred in 1919 affirmiug a 

lower court decree entered ill Hit 7, the diyideud WIlS ineome to·the 

recipient in Hll9 und taxlIbleas sucb. 

United Stl~tcs Circuit Court of Appeals for the Sccoud Circuit (un·

reported to dfl.te; T. D. 4063), J. 
139 l38 RET'OHT 01' COMMI8SIOKER O't" l~TERKAL RE¥l'KUE 

E. W. Porl.er, commissioner oj finance oj the State oj lda,ko, a.g liquidating agent of Ihe Citizens Stale Bank of Buhl, Idaho, an insolvent 

banking corporation, pla/intiff, v. Uniled Sta.les.-United SLlltes District Court for the District of ldllho, SOllLlIcl'll Division (unroported 

t,o date; T. D. 40(8). , 

LOIlns mnuo by fl bROk oYicloncod hy promissory notes which (lIe 

not repaid by the borrowers nre dehts ",'"ithin the menDing of section 

234(a)5 of the revenue Ilet of 1918, lind no deduction on Rccount 

thereof may bo tQken until same 0.1'0 ascertained to be worthless Ilnd 

Ilre charged ofT. 

Stllte ami county taxes imposed upon tho stockholders of Il bank 

on llecount, of th~ir ownership of such stock are not deductible by Lhe 

bank, n~lwith5Iall{lillg ~h~ bl\nk ill required hy Lhe SLate law to pay 

such tllxes Oil bchlllf of It.,> stockhulders. . 

Alice G, Kalr.s v, Woodworth, coZlcctor.-UniLed StnLes DisLrict 

Court for t)le Eastern DistrieL of Michignn, Southern Division (unreported to date; T. D. 4080). . 

Where a corporution had a cash surplus at Lhe close of its fiscal 

year 1916 which W[lS in parL distribut..cd by fl ·dividend declared and 

paid in 1919, pursuunL to a court deeree lmtered in HII9 nflirming II 

lower court decrec entered in 1917, Lho dividend was income La the 

recipient in 1919 and taxahlo ns such, 

Whero profits were lllllde by II corporaLioll in 1917 sufficient to pay 

8. diviaend pfl.id ill J[lnuary of that yellI', such dividend is income of 

the disLributee for Lho taxable ycnr in whieh it WflS received nnd 

therefore Laxllble at the rates prescribed for the yellr ]917. 

. Dod,ge et aZ, v, United Stales, decided April 4, 1927, by tho CourL 

of Claims, and Routzahn v. Ma..son (13 Fed. (2d) 702; T. D. 3902) 

followed. 

P. GaT1Xln (Inc.) v. Eaton, wllector.-United States District Court, 

District of ConnoctiouL (20 Fed. (2d) 422; T. D. 4081). 

. Where two persons ov.-lling equally tho capiLal stock of n corporlltion wi.thdrew for Lheir pl:ln;;onal use, in additIOn to Lhe Burns to which 

each was entitlod as salary, eXpenses, nnd dividends, a porLion of the 

Burplus, for which each gave the r.nrporntion his nonintcrest-bearing 

demand not.es, no· part of which has ,evor been paid, such notei'; can 

not he·includod in invested 'cu.pital under tho revenuc ncts of 1917 

Bnd 1918. 

The deeision in English &: M~~k 00. v. Eaton (7 Fed. (2d) 54) 

distinguished. 

IKJUNCTION 

Israelite H01UJe oj Daoid v. Holden, colledor.-United Statos District Court, Western District of Michigall (14 Fed. (2d) 701; T. D. 

3920). . Under section 3224, Revised StatuLes, injunction will noL issuo La 

restrain tho assossmenL o.nd collection of taxes from a volunto.ry 

religious association, although iL is exempt from taxes nnder section 

231 of the revonue act of 1924. 

Mabel G. Reinecke v. O. D. Jennings d'~ 00., «ppeUee.-Unitecl 

Stu.tes Circuit Court of Appeals, Seventh Cireuit (16 Fod. (2d) 

927 j T. D. 3989). ./ 

IIEPOltT OF {,O~"'USSlO,,}';11 OF l:-;:TER~AL H.J-:VBl\UE 

endrr the provisions of sectioll 3224, Reyised St.atutes, iujunclioll will not lie to restrain the collection by distrnint o[ a Federal 

ttlX.TllO' ';,l:'C of P~acod: \'. Rel~11ecke (3 Fed. (2d) 583; T. D. 3Gn) 

["1I,,lI"t'll. .. I:SSUItA:SCJo: TAX 

Shdi'!I Cp1wfl/ Mutl/ol Rdit'f A..ssocwtion Y. SChtlXl.fH'.r, collector.­

'inill'II Stdtt'" Di"triel Court, Southern Distl'iet of II\inoi,:;, SOlllhern 

Di\'i~i(lll (unreported to dULe; T. D. 4050). .\ IU('lll lITutu.ll.llife insllntnce l'ompauJ' iii IIut exempt- r.·Olll tllXlltiDn nrHlt,t, ;;ccliorr :131(10) tlf tll(' rc\·eITlle R("t of lUIS. 

QI,r.:O;\lArlGARIXE TAX 

,}lIlm f'. Jrlk", 00. v. Uwiled StuleR.-Unit,cd StAtei'; COlll't of ClAims 

(unreported to date; T. D. 40:37). The determinat,ion oi the cOlnllli,;sioller uudcr ,l(\ct.ion 14 of the 

net of Angust 2, 1886 (24 Slu[.. 209), that Ii I:O[\\]ltllllHI of Ye"et'lblc 

nil. bl'('f fat, and skim milk lllUHUrflctured nud sold by Lhe.p1nillt,iff 

W,ll' Illude "in imit,a't,ion 01" 'i'('lIlblfl.nec or hut-t.er" llud thercfol'e 

i::ilT"j('I~t to ttlX under se(;\ i~lll 8 01 that net 11::; l\lllonded hy ;:;edioll 3 

of tlw ud of 11tty \.I, 1\102 (:\3 Stflt. Hl31, ""'"S nmply instilled b:y 

the facts allli ill t.he nhsnrwc or pl"oor thllt his IIction Wtl~ llrhitl'ary 

ur l'upriciou" such nTlln~ i!< tillt~l.

~ALJ::S TAX 

DlI1er Cwndy 00. (h,r..) v. John Y. Faulltlel'ou·-Ullited St,llte" 

Dil'trin. Court, Eil.stel"ll Distl'in of LOllisitllltl. Ncw Orlcaus Diyi~

"jo!l (lU Fed. (2d) 664; T. D. 40(0). \rlwl'tl eaud.r is sold at the priee fixed b:o:' t,radc l'atnlogues or price 

lif'l.';, thc hll;;ls or the ttlX is the aTllount paid to Lhe "endor by tho 

purdllrscr witholii. ,Icduction of the;) pcr rcent tl~X pnid hy thc rllllllUf"durer pursuant to sediun UOO(\)) of the l"en\llue nCL of 1<)18. 

S'l'AMP TAX}:~

T/Je Guodyear Tire & UIJ,bber Cu. Y. U1lilr.d S/ales.-Unitcll ~,tl\tt~"

Snlm'llh' COllrt (27:3 U. S. 100; 1'. D. :3992). 

W\W!"l', plllOSU.ll.rlL tu II. plll.lI ur rcorg,mizatinll, the pilI' value Ilf itnO 

of t:upiti\\ stut:k is redueo~d to $1 il. share, without the is:::unnr:c of new 

t:ertilil'111e,;, which r'ernaincd outstll.nding with Lhe old faf.c vllllll\ Ilf 

1100, the :.'tarnp tax should be compntcd on the tlctulll pal" \"lhu\ of 

11 n share, :l;; shoWI! by the IUnended charter. 

TAX 0:-: TltAXSI'OH.'l'ATIO:S A;-';O 0'1'1110:11 FAClLITlefl 

II. H. JIutlcr, collr.dor, Y. Derby Oil Go.-Unit.ed Sttltes Cire.\Iit 

Court uf.Appenls, ~~ighth Circuit (to Fed. (2d) 717; T. D. :~\Hj;).

Thl'- transportation tux imposed br sl'ctinll 500(0) of t.hc f<wenne Il.(~t. of 1918 is not Ii direct lax upon propCl"ty, but is an c-\":eisc tax 

UP0!l the privilege of using property, and is therdore constitnl.ionnl. 

u3954°--27----10 

>" 
140 f1RPOI'.T OF COM],tlS!>lQ:?',ER OF lNTF.RXAL RF.VEStlF. 

I Dnriel' section 501 (el.) the lox flpplie~ to flll tl'llU5port,nt.ion of oil 

by pipe linc, whether by common or priyll.[.c lJllrricr, lllld i:; not COll­ ,I fined to oil tnmsporlod COl' hire. 

SccLion SOl (d) impo;:;cs un administrflti\'c duty upon the Commis­ •i sioner of Jnlenlld RC\'crlne in cases ....·hol'o no charge for trunsportat,ion is mode and where there arc no Rcllltil bona fide flltes or ta.riffs. 

This duty .....as proper!)' exercised by complJl.illg the ttll\: from the 

puhlished j,arifi' of 11 pipe-line compulI'y opcmting in the sume gCllcml 

tel'l'itury. , 

Arllold J. Be.llmicA, collector, v. Mi.s~ouri Pacific Railrood Oo.~

United Stat.cs Supreme Court (273 U. S. 242; T. D. 4040). 

Tclcgmph mcssllgcs trallsmitted under !l. contract. h~twccil II telegraph company and u rllilroad eompnny for a mut.unl exchange of 

sen'iee;; are ehllrged (01· wit,hin the meoning 01 subdh-lsion (f) of 

sectiOIl 500 of the revel\ue nets of HUB a.nd 1921 and nre, therefore, 

('flUhie thereunder. 

, 

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ADDI'I'IO:"AL COPI.KS 

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., UI CENTS P£lI. CO}'Y 

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