II 

I!IIJ' 

Ilil 

ANNUAL REPORT 

OF lliE. 

COMMISSIONER OF 

'I 

INTERNAL REVENUE 

FOR mE FISCAL YEAR ENDED JUNE 30 

1,938 ,,' 

", 

...\w " I... , ..... \ 

UNITED srAn:s 

COVERNMENT PRINTINC OFFICE
 

WASHINGTON: lUI
 

'----

"or ..I. by ,II< ..nden. 01 ci....u......... W••h"""Q", D. C. _ • _ _ ••••• Pric. 25 ce~l. (papa' co....)
 
f ," <. '/ ", , .[ ) .. < , 

• I';" /()'~) C .i.~ . .\'~-'

t l 

.. 

,

"I(, , .. • 

, I I 1 , 

TREASURY: DEfARTMENT 

DOCUlllent ~o. 3097 

Ifller1l41 Revenue 

CONT'ENTS 

~~g~~~9~~=====---~~=================================== Additional &S!Ie~smeuis • . 0" =========•

Refunds .. _ 

Cost of adminilltrutioo _ 

-PersoDuel ". • __ ._; 

Important lcgislati,·e and other <lhlloliseS affecting-the work or the Bureau __ 

Accounts lind Collections Unit: . ASSC8l:lilHmis or lIOeial security tuxes. .' • _ 

1'UX<JS llnd"lr titl"l VIII of thc Social Security AeL _ 

• Tax nnd"lr titlc IX of th"l Social Sccurity AeL 

_ .,. "',, Tc.x"ls lllider th"l Carricrs Taxing Act of 1\l37 _ 

Income Rcturus Tax Uuit: _ 

jo-jnal notiC"lS of dcficicucy_________ _ _ Additionul r"l\"cuuc • _ 

Agrc"lmcuis to additioullol nsscsslllcnts in exeess of S25,OOO- _ Dcficlcnci"ls r"lcommendcd by. the field seTv·ice _ Claillls and o\"crWll:lCIISffi"luts • _. _
 

Ficld ro::co:nm"lndations upon claims (o.r refund_ •••• " _
 DCpr"lClatJDll : _ 

Ducclltr:nlil:cd ~roced\.lr~ ,ill the Clovelan~,.,D.9..lL~8,,~anr'rllon~jseo, aud 

upper New York dIYlBIDllS , . _ 

CballgciJ"ili-oTgaDi~a~ioll.nnd improvemelds,improcedure ~._. __ • 

Miscl~l1ancous TllX tTniL 

Est-ntc Tax DiviBioll- Hlltllrll~ • • _ 

Clnim5_ ___ _ • __ •• 

• __• _. __ .~ •• Tobacco Di"il;ioll •• c 

J3iluminous Coallllld Sih'cr Tal[ DivisioD ._ Coal lax ••• _ Credit el.l.llCS _ 

CIllim~ _ Silver t.ax ••• _ 

!:ialllS Tax Di"isioll- Admission taxes • _ 

Docllmelltar}" stamp tal(C9 • ._ Playing cards • • _ 

OlcoDJargariue; ·adul1.eruLcd,· process,.or renovated bntLer _ 

~~:~~~u~~:::::::::::::::::::::::::::::::::::::::::::::: •. ~il.rcotics·and DlnrihiJana~ _", c '" c c ' - ._ 

6I>CSllments • " •• _ 

}'ield rep'Jrta and retuflla _ 

g~~M8~ns~8~~::::::::::::::::::::~:::::::::::::::::::::::: . ~fJcrs ill l'oml>romisc_. __ ._. .;: 

. 1i~CCIlIloIlCOUS till( apCclll1 aqllful.s ._ ••••• _. _ 

Cu]}ltal Stock Tax Diviaion _ Pn.>ccssi" Tax DIVISIOn. •• ----------------------------­ Alcohol Tax Jnit: - --.---------------.-.--.------------

ProCS\:ur~ l?ivision .,. __ • • _ 

F IlI-IStIC8_ - - - - - - - - - - --•• - - - - - - - --- - --- --- - - - - - - --- --- -----

, 6tb,YI.Jlond, denatured alcohoL • _ 

S~;.;i~~tjhi~r~~:n~,fio,n~i;t\tiw:y ~i8t;,m !Q9,i;; fo;,~~ pa";;ri"-J~~t:: Fermented malt liquors -' : _ ._: __:'~.:~'=::: ~:~

_

Wme • • _ 

m 

P ... 

1 ,•3

1 3

,
 

7 •8

11 

12 

14 

15 

15 

15 

15 

17
 

,17
 

17 

22 

,.

,."

"
 2.

2' 

27 "
 

"
 28 

"
 

" 

2. "

"
 .


2. 

30 "
 3• 

3. 

31
 

31
 

32
 

34
 

34
 

3li
 

35
 

35
 

35,
 

35
 111I •• I~
\V COXTEXTS 

Alcohol Tax Unit--Contillucd. 

En(oTCCllllllll Di ~'ision _ J'Gr-


Field luspectioll Division. _ 35
 

Lnborr.luf.\· Di,'ision : _ 36
 

Audit Divisioll. _ 37
 

Asscsslllcn1.s •	 _ 39
 

OlTers in compromisc " -~- 39
 

Alcohol Tn.;<;: Section of the Office of the General COul\s~I----·-~--- '0
 

Works PrO~r<:'lijj Adminislrn.Uon projccts ==== =:--­ 40­

Technical SlalT__ __________________________________ ______ ______ -- 40 

.. Office 41
 of tile Chief Counsel: 

~]~:~1~;~~~~~~~=:::::::::::::::::::::::::=================--- COllJjlrOlnlse Section === 44
 

I nLerpretnLive J)ivi~ioll _ 45
 

Perml Di visiOTl_ -: ' _ 45
 

Heview Dh'isioll _ 45
 

],egisllltioJl nl!l! ]~cglllnlioIJB Di~,jsion "	 • 45

Tnt.clligollCc UlliL • _ 4. 

ConolIiSiol1 • c _ 

45
 " 

STATISTlCAL TABLES 

llECEIPTS l'nO~1 INTER:-;AL-TlllVllNUE TAXES 

Tabla 

L ll(,ccipt.s from spceificd Iiources of intcrnal revcouc, fi~ca.l ycar clldcd 

.June 30, 1938, by_~ollectioll districts, States, alHl Tcrrit.oriC-i _ 48
 2.	 COllljlarlllive illternnl-re"clluC coilectioTls,.!isclIl ~·earB 1937 and 1038,
 

by collcdion di~t.riei.6, State.s, and Territories _
 84
 

3. SUll)nlaQ' of inlernal-re'·cnuc collections, year endcd Jnlle 30, 1038,
 by Stales and Territories	 _ 88
 

4. Summnry or monthly illternal-reYenue tall reccipts for Lhe fiscal year cnded Junc 30, 1938, by sourccs	 : _
 90
 

5. Summary of-iuterlrnl-re"cnue collections, years cnded Jllnc,30, 1937
 and 1938, by .'iources	 _ 84
 

6. Totnl illtcrllul-TCVCIJUC collecl,ions, ycaI"lJ ended June 30, 1863 to I fl38_ 95
 

7.	 Jnterllll.l-rewmllC tax Oll IllalJUfactured products from Philippinc
 

l.1l1ands, liscal }"eaI"lJ ID37 and 1938, by objects of l,alLlJ.tion __ 95
 

8. Intcrlml-rC'·Clluc tllX Oil mannfnetllred products frolll PllCrto .!tico, fiscnl yenrs 1!J37 nne! 1938, by objects of tnxntion _ 95
 

INCOME-T"'X AUUIT 

0. SUlllllmry or work neeolllillishcd by Incomc Tnx Ullit [or /ls'\111 ycnrs . 1~134 to 1938	 • _ 97
 

10. Income-tnx ~eturr<~ closed during t.he fi&cal ycnr 1938, by tax Y\~llrjj alld 

procedure illyoh'cd in settlclllcnt,	 _ 97
 

11. Inc()III':_tllx returns TCcc!Verl alJd disposcd of during thc fijjCllI ycnr 1038, h.r tnx yenrs	 _ 88
 

12. nCl;l1lar illCOllic-tllX a~6e~sllwllts during thc liscal }'ear 1938, hy tnx .r •	 ----­ cars 13. Incolllc·tax M~e6S1J1ellts by field agreements (Mim. 351;2), JUlle J037 " lhrougll Mil)" 1938, by tlllL ycnrs _ 100
 

H ..Jcopardy incomc-tax llSli=mcnls dUring the fiscal YCllr 1938, by tax
 yca~__ • •	 ---­ 100
 

1.5. Td:'( items a1lpc!l1cd l,) t,bo United Slate.s Doard of Tax Appcal-i during i.hc lisca1 ycar I03S, hy W.X )'ears	 • _ 101
 

ToaACCo, CIGARS, ClGARD'ITES, ETC. 

'16. M:mufac1l1rcd tol)a\~co: !'.·um!>er of faetoric"" opcmted, Icaf tobacco 

Il_"d otlwr 1lIl1Lcrill.Is uscd, calendar year 1037, by collcctioll districts nud hy S(nt..... __ ••• __ •	 _ 102
 

.17. MllIlufacturcd tobll.cco: QUllntit.y mauufactured, Oil hand nt. COlll~

fnCUC()lnClil lOltd dosc of )'car, r~rnoyed for ClLport ami tm;:_pnid, 

enlclldar }'!mr Hl.17, hy collcctioll districts alld hy Statcs _ . ­

II'

CO:!\TE1\TS	 V
 I,

, 'l'sblt	 .1'...... 

18.	 Cigars wcighing lllOrc thall 3 pounds per thousand: Number or factorics opcrated, quantity of tobacco uscd, Immber of cigllrIJ JIl/lJIU­


facturcd, 011 hand at commenccmenll1nd elose of yCl1r, rBlIlo"cd for
 

cxport lmd tax-paid, culclldar .I·ear 1937, b~' collcction distric'Ls alld
 I by States_______________________ 106
 

HI. Cigars wcighing more than 3 pouow per thonsllld: ?"ulllbcr rClllon;rI
 

tax-paid, by oI=s, ~ll.lcndar year 1937, by colleclion distri(·.to ll11d
 I by States	 . lOB 

20.	 Cigars wcighill/( more than 3 ponnw per thousand: Mllllufaclured
 

nnd removed tllx-paid for domestic consumption frol]) cu"tOlilS
 

hOllded manufacturing warehou$cs, class 6,- bv classes, caluIH1IH
 

ycar 1937	 . _. • 110
 

21.	 Cigars wcighing lIutulorc tban 3 pounds pcr thO\lsand: QuantiLy of
 

tobn<.:co uscd, Hllmbcr of cigars Illanufactured, on ]lll!l(l I1t COII\­


IllCIWOlllCllL alld close of ycar, removed for pxporl und lIlX-I'~.id,
 

cl\IClldnl' Ylmr I fl37, by collection districts and by Shtles_ _________ 110
 

22.	 CigareUos weighing not mcre th3n 3 pounds pcr tho\lsll.ll(1; l'\umber
 

of fuetorius opcrnte{l, quant,il,y of tobacco used, number or ciga­


rcttos nmnllrnr.lured, 01' hand at commeIlcelllcn1. 11])(1 clo"l~ of YCllr,
 

relllov,~d for oxport and tax-pllid; calendar ycar lfl37, by collect.ion
 

dist,riets lUll! hy Stat,es	 . _ 112
 

23.	 Cigarel.\eR weip;hing more than 3 pounds per thOUSI111d: Qlmnlity of
 

i.obaceo <ls(l(l, numbcr of cigaret.tes manufaeLured, on ]\aIHI nt com­
 mencemenl ILild closc of )'\\ar, rcmoved for export aWl to.~-po.id,
 

cn\eTldar ~·(~ar 1937, by collection districts ami hy Stl\te.i __ . ___ ____ 113
 

24.	 J,caf tobflcco used ill mannfacturing cigars, cigarettes, Illld tob/lcco and
 

sllllfT,calendl.r Y\.'fl.rs 1928 to 1037 .. •• 114
 

25.	 Production of IllRlluf:letured l<Jha.cco, snnfT, cip;ars, /lnd cigflrettc!l,
 

ea1clldnr years 1028 to 1937._________________________________ 114
 

26. SUlllmnry of operations of Illannfacturers of tobacco and cigllrs, ~a1cll dar yenr 1937_..	 115
 

27.	 Exportation in bond of manufa.ctnred t<Jbacco, snuff, ci/(nn;, alld cigareUes, etc., )"et~r endcd June 30, l fl38, by collection districts __ • __ • 117
 

28.	 \\'ithdrnwal of mallufactured Lobacco, sonfT, cigars, and eignretlcs
 

from factory ill bond, for I!bipmeot or delivery as sca stOrllS, fiscal
 

ycar llnded June-3O, 1938.	 __________________ 118
 

29.	 WithdrnWlll of mnnuraeturcd tobacco, snufT, cip;ars, nud cignrcttes 

from hondod inlerllll].reyellne tobaeco,sea si.orcs wllrchouscs, for 

shiJllllcllt or deliVl~r.r:ls sea storcs, fiseo,] year ended June 30, 1038__ lI8 

30.	 Drawback of illterllal-rCYClllle taxes allowed 011 t.obacco, slluif, lligllrs,
 

ami ei!<llrclt\~s eXJlortcd, )"oar ended June 30, 19::18, hy Ilor~s, ILild
 

cOlllparnt.ivo t(ltni~ for YllaI"lJ ended .June 30,1933 to 1037 .__ 119
 

3].	 DOTlles[.ic n,nd impol'lc(l ci!larette papers and tuIJc.~ ""ithdrawn aIlll
 

int.llrrlnl-rc\'elluc rClleipts froUl Laxcs durillg fi~C1d )"ears ~ndcd JUlle
 _ 30,102\)1.0 lll:cl8, illcilISivo ,____	 110
 

32.	 Toballeo ]lrodll\~t~ withdrawn for consnmpti<ln, comput.ed (TOln collections from the salcs of stmnps, fiscal y~ar I \J:j8 _. _ •• • ____ 120
 

33.	 Defilers ill h~nf t.obaceo ill bllsineB6, leof t<lbacco exported lind rcceiycd 

from (arJ(lO!ll, ealelldllr year 1937, by collcciion diBtrids alld by. . Stau's " . . , . • __________ __ 121
 

34.	 Leaf tobacco im\lort.cd b3- cigar ml.lnUfactllrcrs, tobaao mallufac­


turers, and den erl; inlea( tobacco, calcudar ~'car 1037, by col1cc\ion
 districl.s and b,· StnI.C5- . _. • __ .••• __ •••	 • 123
 

35.	 Qnll8i tobacco lIul.nllfadurpI"lJ classified: i'lnmbcr of ractories operal.~d
 

and tobacco lIla!orial hl.lndlcd, ~alendar ycar 1937 .____ 125
 

36.	 Tobacco material held or owned IJy dealers ill leaf lobllcco and ci,llar
 

ar~d tohaeco lllnllufucturcrs <In JanuaQ' 1, 1938, h~' ~ol1eetioll rlistrlcts nnd hy Sial.cs_". • __ •••• __ •• _•• __ ._ __ __ 126
 

O\;\;UPATlO1<S SUDJl::CT TO IlPECl,',[.,TA.XES 

37. Nnmher of oneIL ellUlS of ~pccial·ta:l; payers pllrchMing !I[lccia1-tax 

stamps cO"Crirlg thc fi~cal year 1938. or pori ion theTcof, LInder Lho 

VariO\lll anlllmi ratcs, hy collcction dilltriets and ::l\lltcs __ • _ '" 
104 

104 

pu. 

ISO'. ,~"

_ 

_ 

_ 

_ 

_ 

_ 

_ 

_ 

'YIII , OO.NTENTS 

Table	 .'.. 99.	 Appeals 'Division: Statns of caBes' pending, before United State;; 

Processing Tax Board .of Review ,Tnne 30, 1938 

100.	 Appeals Division: lksults ohtained in cases closed before the United 

States Processing Tax Board of TIe view dnring fiscal year 1938 

101. Civil Division: Cases received and disposed of during the fiBeal yellr 1938	 . 

102. Civil Divisiun,: Hesults obtained in cases closed'dpril1g the fiscal 

year 1938	 ':: 

103. Civil Divi~ion: Results oht,ained in liell cases closed during the liseal 

ycar J938	 . 

104. Civil Division: .Civil cases pendIng at the beginlling and end of t.he fiscal year 1038	 ~___ _ 

105.	 Civil Dh-isiol.l: Numbcr of CivIl Division cases tTi~d by tlJC Department of ,Tusj,ice and the 11l1mber decided by the con:-ts during the fiscal year 1938 o __· _ _ 

106. CIvil Division: Nnmher of eMes and tax liability pending Juno:: 30 HI38	 -. , . ' 

107. Interprl'f,'ltiH' Division: Nnmher of csses received and disposed of 

during t,h('"fiscal Vlmr HJ38 

] 08. In t,crprt'1,atiYl' Divi~ioll: Snm.mary of 78 cases pending J \Inc 30; 1938,

b:-" bx rcan< and amOllnh lllvolved : . _ 

109. Review Dh"ision: Number of cases received and disposed uf during the'fiscal ~'ear .1038 

110.	 Review Division: Public decisions, proIllulgated"under Treasury Decisions 4264, lLnd 4.583, during the fiscal'year 1938 _ 

lH:;eELT..A.KEOUS BTA.TISTICS 

111. Mone.vs paid to collectors as proceeds of In rem actions, judgmeul.s 

recovered in civil ~llIts, fines ami penaJt.ies imposed in criminal 

. actions, ami eosrs, llB reported by clerks of United States conrts 

(Form	 151;t), YC:lr ended June 30,1938 _ 

112.	 Ellpenses of the Internal Revenne Service, fiscs.l year ended June 30, 

1938 -----------------------------------------------------­ 113.	 Snmmar.'" of internal-revenue stamps issned to.collectors of internal 

re'-enlle and 1,he Pos,tmaster Geneml during·the fiscal years 1937 and 1938	 _ 

114. Cost of printing and binding for the Int.ernal Revenue Buteau and 

Service, fiscal yeaI"!! 1937 and 1938	 _ 

,ANNUAL REPORT 

OF THE 

COMMISSIONER OF INTERNAL REVENUE 

TUEASlHl.Y DEPARTMENT, 

OFFICE OF COMMISSIONER OF INTE[l.NALREVENUE, 

Il'ashiHglon, D. Co, Octuber 31, 1938, 

The honol'il.ble the SECRliCARY OF THE TREASU'UY. 

Sm: I luwe the honor t.o submit the following report upon the 

work of the Bureau of Intern.1i Revenue for the fiseal yen.r ended 

.<,J.une 30, H138: 

COLLECT[ONS 

Tota.l collections or internlll reveuue ~lLxes during the year 1 

amounted to $5,tj58,765,~H4, llS eomp:l.red WIth $4,6;)~~,lg.'),315 dnring 

the fisell.l yellT 1037, un ineretlse or $1,005,56\1,~)\10, 01.' 21.fj percent. 

Collections during the year exeeeded those or uny previQus Ciscal 

yell.r in the history of the Bureau of Int.ernal Revenue_ 

Income-tax eolleetiol.l.s amounted to $2,58G,243,954 for the ycar, ll-S 

compared 'with $2,148,663,876 for 1037, a gllin of $437,580;078, or 

20.4 percent. 

1-Escellllneous internu.l reyenue, comprising collections ffllrn all 

sources except incorrw and soeial seml.rity tllxes, increased 4.1 percent 

from $2,238,786,131 for the year 1937 to $2,320,861,134 for 19:38. 

SOCill.l seeurity t,fl.X collections dUl'iH~ the yeiir, under title Vill 

of the Sociul Security Ad, llmOl.l.nted to $502,918,025, imd collections 

under title IX of the Social Secl.l.l'ity Act amounted to $90,2fj6,.534. 

The collections under the Oarriers Taxing Act of 1037 amounted to 

$149,475,666 during the ye!l!.' . 

.s.l/mlllary oj callectian8, fiscal years 1937 arid 1938 

'Fiscal ye:ll 

Oon",al IncrOOlle or source decroa'ie (-) l~lT '00' 

Income 'ra~ Unit, Corr>urati"n income tax: _______ "•• _. __ !__~_I $1;0&11, Q:tJ, 12n. 82 U, 2W, QJ2, 071.. Q~ !2~3, 008, ~l2. ta Individnal !nCOIlJe tax. ___ ••• ___ • , __ ",,."­ 1. U91, 740, 746, 47 I, 286, 311;Bin. 92 104,57l,135.45 E~OOSS_PI'Otitslax. ______ • __________ ••••••_ 25,lO~, 007. 72 J6,500,04L~3 1l.,4G4.,4<l~ II Unjmt enrichment tax._ _. _•• _._ ••• __ 6,073,3M.02 G, 216, 7},'i. 52 lB, 38~, 5ll Di1ridend t!U 1 (ropllIlledl."" ••• _____.-_ ,~~,O<Il,20 .2, 3(18, .\1 ~, U1.U 

Tetal. __ •• _._-. -._•• __ •• ____ " __ -. •••• __ 2, 170, 877, ~1~. 93 2,629,072,039.73 ~~9,l9-l

Alcohcl. Tax Unit: 

DislJllml spirit,. imporwd, excise tax -._••• _. 32,236, T7J. 871 28, 250, ~70. 79 -3,9", Di'tilled spirlt.s, domestic, excise tax_._._._ •• 241.812,130.10 2'01, 8B, 900. 00 -9,lI')r Distilled spirits, ",clilleation tax•• _••••• __ ,._ ,,w.o;, " i76. 2Q -:lUI ,f,r,l. 38 

, Tax dlln 011 dividends declared Letwoon Jllne l~ snd Dec. 31, 1~33.

I The nar, unless oj,her",l", noted, means the nscnl year end"-~ Inne 30, IIDB. 

1 

.dl.' ..,.0 
.VI CONTENTS 

OT.l~OM.l-llG"nIN1':, lI11NOVlo-T\':ll nll'l'TI:Q, MI'U;n f'1,OUR, ETC. 

1'Ahle 

38.	 Produetiun.lLlld. wilhdru.\\·u.l~ of ,-,glared oleomargarin.." year ended Pare 

June 30,1938, by coUciltioll dist,Ticl!!'- ... ~:_:::'.: : . 134 3D. Prodnctioll..a"d withdrnwals or .uncolored oleolllargarine, .year ended 

June 30,1038, I,.y collection di~trictB	 ._. 134 40.	 Production and "ithdclLwals of oleomargarine (colored and nncolorcd)~
 

}"car cnded June 3~, 1938, bY.lllon1hs_ •• _
 135 41.	 Summary of ]ITOdl1ctlOIl sud wlthdrllwaLB of oleomargarine (colored
 

and uncolored), veaCH ended June 30, 1929 to Hl38
 135 42.	 MlLtcrilLls \l~cd in tlle Inll.llufll.ctUTO of oleomargarilll) {coi~;c-d;;~d-~;l:
 colored), year ended JUlle 30,1938---- _
 135 43_ ProdnetiOll nlld withdrlLWILIs of renovated bntLer, yelLr endell Jnne 30 1938, by collection di8trictil	 

13. 44_ Summar}" of production and tax-paid withdral\'al~ of renovated butter, )-ears ended Jnne 30, Hl29 to 1938	 _ 136 45_ Productinn lIud withdrawals of mb:lld Honr, lear ended Jnne 30, ID38 bv collection districts	 

136 

4fi_ Pr~~~:~~d~~lj~~~fl3tb~nl'9~1~~ :\~i~~l~~~~-~~~ ~~ ~~~:~l~~~~~~~'_ ~~ _~~:J~~:, 137 

A.LCOHOL, D1BTIL1,EU SPIRIT!;, BEEIl, ETC. 

47. Ethyl ILleohol: PrOduction and wi~hdrll\\"flls, by Itlol,ths, fiscal ycar 1938 • _ 138 

<8.	 Ethyl Illcohol: Plants £Iud honded wnrehonses operated, production,
 

v.ithdr:"\\'llls, warehouse lot>lles, and stock.~ remaining in bonded
 

warehonses June 30, hy States, fiscal ~'enr 1938 _
 138 

'9. Ethyl alcohol: V.'ithdrawals, tlLx-puid and ta,.:-frcf!, hy SlllteJ>, fiscal 

yc:..r 1!l38	 _ 139 

50. Ethylslcohol: M:..terials used iu produe1,lon, by kill[l~ alld hy Slates, fiscal _1"I:llr 1938	 . . _ 139 

51. EthyllLlcohol: Production, hy kinds of material~ Ilillld, !iseal '-C:Lr I\l38_ 149 

52.	 Denatured nlcohol: Plallts operated, prodlletion, \\-It.hrlr,;wlll>, and 

stocks 011 hlLnd June 30, b~- Stutes, fiscal ~'ellr 1038. _ 149 

53. Denatnred lileohol: Production, In- months, li,;eal l'l:fLr 1938_ ___ 141 

54. CODlplel.cI~' dellutnI"l'.d IIlcohol: \Vithdmwals, hy' rormllllL~ alld b~' 1ll01lthA, lisclLI yelLr 1938_ _ _ __ _ _	 _ 141 

55. Speeilllh- dClllLturod ILleoho\: Withflra\\"al~,'by leadillf: rormnl!Ls and 

by mOllUl~, fiseul ycar 1f138 . _~ __ . __ • _ 141 

56. Speci:..U..- dllnnturcd :..Icohol: Withdrawals, bv fornlllliLs, fiscal year 1938	 : _ 142 

57. Speciall.v dcnstllred :..Ieohol: Ollcmtions or bOnded deulers, hy Slates, fiscal year I!J38	 • _ 143 

58. Specially dellutnrcd alcohol: Opcm1.iolls of bonded 1I1anllfac1.llrcrs, h ..- Stille", fi~(':..l yellr 1938	 _ 143 

59. Distilled sj)iritl;: !'\umher of distilleries and internal-revenue bonded 

wurclloliAes operated, hy Siutes, fisenl year l!l38 _ 

60. Distiller! ~pirj1:l: Production, II.\" kinds ILnd hy Inonth~, fisclli yelLr 1938_ 145

'"

61. DiAI,ilkd ~piri I.w PI'l)(llletio'l, hy kinds and I)~' Stnlos, noSenI year 1938_ 145

62. Distiller! s]!irit~: Totlll "ith\ll'llWalA, tax-pllid, hy kirld6 :..nd by DlOJl1.lm, ti~eul ~-p.lLr 1938	 .. _ 145

53. Distillrd ~I'irit~: TotlLl withdrlL\\'ILIs, tax-paid, by kiuds and hy StIl.tcs, fi.'elLl I"cur 1938 _ 14. 

Distilled spirit,.": Bottlcd in IJond withdrawals, tal'-paid, by kiuds •• and hy Slutcs, fisclLL year 1938 _ 147 

65_ Distilled slliriUi: Stocks remaininJl; in internlll-revenlle bonded "'are­ hOll~'Cg, hy killlh ILnd h.l- StlLtes, June 30,1938 _ 147 

lit> . Di"lille<l ~piril,.": Slock~ rCllllLil1illg in internRI-rel"clll1r honded w:..rt)­ h(j\l"":~, hy kiwh und hy .rm'tll alld Heusons or prodlldiou, .June 30, 1£):\8 __ _____ __ _	 -- 148 

li7. Distilh~d ~p;ri(,,: Losses ill internal-revenue honded WlLr"houses from
 

lClIkulle and C\-up(j1'l\tiou, hy kinds or spirits alld by StlLtes, and
 

other IOS~NI, I,y kiuds of spirits, fisclLl year 1938 _ 148 

68 Di~liJl\,d ~I'iri\~, G~ains lLud lIlolJ:i.sses used in producUon, by Stateli, ., fiscal y'lllr I 03~L _ 149 

f 69. Distilled spirits: MlLteril1LB \lsl"d in thc Jlroduetion of hrandy, by kind!> and h~- Stl\1.es, fisclLl yellr 1938	 . _ 14' 

CONTEXTS VII

"Table	 Pu. 

70.	 Rectified ~piril,s s.nd ....;illed: l'roduetion, by kinds ILlldlly months, fillcal 

)'ear 1938 - -- - - .----- ------ --. -- --- - ------ 150 

71. Rectified sllirit~ nnd wines: NUlllbc'r or pll1nh operated alld produc­ tion, by'l.:inds and U)· StateJ>, fiscal year 1938 _ 100 

'.72_ Reetificd spirits""a[ld. wInes: Materials dumped for rectification, b>· 

_kinds iLnd by months, fiacal ~'car 1938	 _ 151

'73. Ree~ified ~pirits ILnd wines: Mnterials dumped for rectification, by kinds und by StlLt.eS, flseal >-elLr 1938	 _ 151 

'74_ CcS~:t;~~~~re~~e;~a~lr Dis ~o~}_e~~ ~~(~'_ ~~~ ~I~:i_o~~ _ ~~_~~~~~~~~~~": _I~: 152 

'75. Fermented lllfllt liquors: l'roduetion and tlI)[*!>aid withdrawnls, by 

month8, fiscal year 1938* - --- - --- - - - - ~- --- --- --- -- 152 

'76. Fermented malt liquors: Breweries operated, production, withdrllwILls, 

losses, and stocks on hand June 30, by States, fi~elLl ..-ear HI38 _ 152 

'77. Fermented mlLlt JiqUOl"ll; Wilhdrawals, tnx-paid and tIl.)[-[ree, by Stat~, fi8cILI year 1938	 • __ 153 

:78_ }'ermcnted malt liquors: Mllotcrials used ia production, by kinds and by Stntell, fiscal yellor 1938 •	 *w 15< 

79, Still wine: Production lIond tax-paid withdrawals, by month6, fisen! year 1938	 

_ 155 

.80. Still wine: Bonded wineries und bonded storcrooDla operlLt,ed, productiOlI, .\vithdrawaI8, 10SOO8, and stocks on hand J uac 30, by States, 

fiscal year 1938 - - - - --- --- --- - - - *- - - - --- - - --- - - --~ 155 

:81. Still wine: Tax-paid withdrawals aod stocks on hand Jnne 30, by alcoholic grades and by Stllles, fiscn.l yesr 1938 _ 156 

-82. Still wine: Amelioration all(I fortification occurring after fermel1ta­ Hou, hy States, liselLl ycn.r HI38 	 _ 156 

:S3, Sparkling wine: Production lind tax-plLid withdrawals, by months, 

fiscal year 1938_ - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- 157 

'84. SplLrkling wiue: Numher of producers, production, withdmwILls, 

losses, 'and stocks on hlUld JUliO 30, by Stntes, fisenl year 1938 _ 157 

'85. Sparkling \line: Tax-plLid withdrawals and stocks on hand JULIe 30, 

by size or eontuiner ILml hy States, fiscal )-ellr 1938 _ 158 

86. Vermouth: Number of premiS{'-.s operated, production, withdrILwnls, 

losses, andlitoeh on hand .June 30, by StILte8, fiscal yeaT 1938 _ 158 

87, Euforeement, Alcohol TlLx Unit: Seiznres and persons aTTestlJd, bY' months, fiscal year HI38	 _ 158 

88. "Enforcement., Alcohol Tnx Unit: Seizures and persons nrrcBt.cd, by Slai-os, fiscal year 1938	 ' _ 159 

T.:CIl"l'ICAL S'l'_~n

89_ Anl>lvsi8 of the work of the Tcehnicn.l StILfI during IIseal year 1938­

Illcomc, estat.e, ILnd gift tIL:\: clLSes- • • _ 160 

on·ICE OY THE CHIEf' CO-O..... S&i.O 

00.	 Al)peld~ Dh'i8lon: ReeDrd l,r ['llSe~ IIppealcd 10 J3oa~u of Tal; Appellls,
 

including thosc ILJlI)(Jlll~ll from RouJ'd deeiaioll!J ~o 9.ppell:lte court8,
 fisenl :"el.>1's1933 tv ]\)38, iliClusivu	 _ 162 

91. Appeals DiviBion: l':lllllhnr, alill umOllnb, of casca shvwn in tilt lIe UO 

ror thc filical year 1938 only, by rlsss of \a:\: alld allioulll~ invoh-cd __ 162 

Appeals Didslo,,: St.l\tus of CllSCS pellding berorc Hoard of TlLx ".	 Appenls June 30, )938 • _ 162 

'93_ 'ApPCllis 1)h'isioo: Progr~ of l'llSC<> in sppellilote conr1:s 0[1 appeals from deei~;olls of the nOIl~(1 of TIL'; Appeals _ 163 

94. Appeals Di\'isioll; ]leslltt~ oht.ained iu (,;l.~l'" c!OllC(\ hefore thc HOlLrd 

of TILl' Appenls dnrinll; the fisrol yesr ) 038 . _ 163 

95. AppelLI~ Division: RcslIl~ of cirellit"llnd snccinl triJl8 _ 163 

90. APllCi'!'IH Divisioll: DiBposi,lioll of ellSeB t._" Bonrd or Tax Apllcala (Urlng t.he fiscal yelLr 1038	 _ 163 

-97. AppClLI8 Division: Cases llppellierl to Unitcd SllLtes Proccssing Tax 

BOILrd of Revie'>', including those sppealed to ILppellate CO\lr~S, fiSCll1 years 193; and 1038	 _ 16' 98.	 AjJpCll11i Dl,·is\on: Numher, and amonnt.ll, of eMcs tihown in tahlc 97 

for t.he fiscal )'ear L938 only, hy clslL!l of tlL.X and !LmOllllts iu \"01 \"cd __ 16' 

'I
 

II 

1

·'1'

-----

-- ------------

2 HEPom' OF COj\Ij\II':;f;,lOXf~r. O~' lXTEHXAL REn;XUE UEl'ORT 01", COM:i\IISSIOXER ·OF,·JNTEIl:KAL TIKVY,:\UE 3 

Summary of collerl;pm, fiscal yi'arB 1937 (wd 1938-COIltinucd 

-S';'12, 142.22 

-617, ~12, 54 

-2, IUd,I.U6. 00 -~,ID":,~~IJJ

'--5<6,&7.13 

- 2U, 266, (j;(. it 

"Ii' 1,8~Q,321.05

llI, 326, 298. 38 U~, 348, M6. 58 , 

15,927,822.31 

Incre"", or d.~re",. (_) ,,~

~16,874,OM.S5

~68.181.007.m

", 

,i'oal ~'"8r

.. '1 ':~i .-.,: Ia ",,1937 1 "'a' Oen~r") ""urco 

Additional asses.~mellts.-The' u.ddltiol)a.l . assessments, including 

jnt,erest and penaltie's; resulting from office audits find field investigatiolls made during the fiscal years 1937 and 1938, were fiS follows: 

1111111 

Fi" ..l yenr 

Ch.... ~IIU

,1937 ,,~

InCODle_ ••••••••••_•• _ tC!.0.5, 765, 

J:J8, 19 1 $262, 33.0;. 001, 07 

MWellau"ous internal r"v"nue;· ..'. 

~~%:;~:::::::::::::::::::::::::::::::.:::::::::::::::::::::::::I ~: ffi: ~: ~~ !1J: ~E: Sales.... •.•••..••••.•••_.•_._ _............ 14, :76.58\.91 8, 170.023.22 Capital stock .• 1.8~I.WI.08 I,J~l,7H.H

Llquot"S_ •••.•••.•••..•••• _._ _ ".....••_ ~.G~3, 7H, 9() 5, 371. 75~.:J(}

Miseellan"ous .. _ _-,. _.. .-.... 1~.4~4,r,M,35 18,158.429.(5 CoaL........... _._ . ••••.• JI. 08G. ~7

Sliver ...••.•••••.••••.••••_. _ .. . __ "."""" •.••.••••••.•. _... 111. ~.IO. ~7

Sugar_ _. •.•••••••..•..•.••••• 8'J~.~8

I)­ Total miscellane~us_ _ ' •••..••• _.. 108,'959. 6s:l:PS ' W'. on. ~gj. 'll! 

TOlaJ •__ ._••• 

, 

'. n,:,•.,27, Ml. ~~ S"';hll'ocllril.)' aud Chrri"" Ad' 

_••• _ 4, 7T.!. 8'll). :1G ~r>. :JH. :;7~. 02 , 80eial Securlty TB~ Diyislon"' Grand ~ol",L .. -. _••••• _. .. aDO. 448, 702. r.a ;l!'l. 703, 061. ~:

~oc!81 Security .-I.r.I,.lille VIII. ta~6S .__ __ ,2f'7, 33~,O(W). 6! I !JO~, 918, 025. 46 295,578,1lJ4.85
 ~ocJaI Security Act, hUe IX; t""e.•.. . __ .. • :;8, l19, 313. !I:i g, , 265, 534, Ia 32, 147, 220. ~~
 

Carrier" .Act laxes _._ •. __ • . ••. 2IlG,lIul.55 HQ, 47.\, (,}II. ~8 149, 1M, 762,!13
 1 IncluM_',lor iuo;"",o \~''''', ~l"jlj,47~,H1.0: (rom ~he Inco"'e '['ax Unit an~ ~) 1.800,428 lroOl Ib" A"ooun", Bnd C~ll"ctious UDll. Tr.e as,.~,Ilt""H o( I.he Inoo,"" Tax Uni' indml" "5,8G1,M1.4~ "'oda und" lhe TotaL .• __ . ••. __ . __ •.•••.•• __ •.. 26.1, '45,3OJ. Sl ~42,'\f.o,225,97 476,911,918.13 )oopartly provlsio,," 01 """i.I"" ~.g or I.he R.v~nue Ac~ of 1921', and 'action ~n of ,ubsequeDl J-le~.nu/J _~c~~.

'Indud"s. for mi,c.'lan.ou. in'-<lrnlll ttW"n~, $73,1l68.Q93,1;8 [rom tbe MisefJl"neou" '['a' Un;I, llf"tIlLSB ,[,olal, all collecl.ions...••••••••..••_. ••... -4, ~o:l, UO, 310. 2.'. r., 6.18, ',65, 31<1.')3 I. 00,\. ~69, WII. 01 lrom I.he Acc<tunl,' "",1 Gol1<"<1;on< Fail, uud '~,~71,7r.a..10 from I,he Alcohol Tax Unil. 

" " t Floor.~,,-, on t",,·paid "locks on haD/I Ian. 12, 19".}l. Refunds, elr.,-Pllyments for the. refund of tn,xes illegully or erro­ • Cons"lklatod wHh .... "eounts anJ Oollootion U.";I, en Apr. I, 1~3~: neously colloeted flnd for redemptIOn of stamps und drawba.cks a.r9 

made from sums appropriated for such pnrp6se. ' Com-pam/h·t ~i,,!eme,,1 oj Iv: ;collcciior-•., by quaTlera, flsml years 1.9,'17 and 

Quar1.er endr,l- f"rome 

t.......
 I 

Sept. 30, 1936_ ____ .•.•.. $:>54. liL5, ~41. 14 Dec. 31. 1936........... 34[J, 846, 4,"\' :l~

Mar. :11. l\1.'l7_ .' ...... 7"~, ~ijJ, 7~1.~"

Iun" 30, 1937•.•••••.... 600.33«.444. f,Ij 

,f Fiscal yo"r W3' ... •.•_ 2,148.663,875,99 

Sept. 30, 1937••.••••...•••••••. 071,700.169.28 Dec, 31. 1937__ .. _____________ •. 509. ("'\ 282. at 

MllI".. 31. 19~. -.-.............. 825.357,778.15 Ju,," 10, Ig;j.8. ___ . _____________ • 628,1>30,724.07 

I, FI.'lW1 yonr 1938_ 2, 5&l, 21.1, 9r.a. 87 ; , 

:,: 

Miscellaneous SOcilll SO"\ITit~·

internal·revenue and Oarriers Act 

1....,"" t"".s 

$6M, 727. 713. 46 ~71. 008. 7G ~13, 415, 464. 27 lH, 2J6. ~o

500,529. 4S2, 33 81,0.11,24.'.47 

.100.113, 471. ~g 184. 4i~. 1~~, 31 

2.::-:l!l.7f,l1. I:ll. 4,' ~'j~, .4". :J07. "" 

71~.1'<)9..'j(j~ ~~ I';:j. Ig~. 77:1. O~.

M7. K~. ,02. \I~ 210, :J~9, 4m. H 517.~:?S,;9-l.~1 1~9.IH8, i>l5. 06 

17Il, 009, 3-14. 41 

2,329, IloIl. J:U.'~ /<2, 'i(~), ns. ~7

528,I)JI'. 107. 7n I 

Number oj c/.a'rms paid and fhe o.mownl oj rrJlI",d~, pal/l/Iu,I~. a·,..d Tepayment~,

, Tol.al c>,1I",~ i"d.",r/i,"g h.tereBt, d'ur-ing Ihe fi~rul ,,,.or~.1.9S7 a"d 1.938 , lion. 

Number of [nt""'t .Uow"d (included Amoun~ r~l~u~...:I ~r repBi<l ,. claIms in atMunt refunded) ./ $1,009.994.623, <.'la.>.,ojlt... 85-1, 400, 157,
 

1,379.864,402, "
 

" 1937 I 19~8 19~7 1~>8 11137 lQ!l8 1,40<1,030,.071. 

4,~5.1,195,315,
 •

Rdund 01 i"I.~rnnJ.r"\'enu"

",•

""lJt>eliuns, 

I, an, 531, ~18,! Inrome \h'~.

_.,.•...•••• 1152, 2f,f; 1159. 233 1$22, ):Jl, 7Sl, 26 1$24. ~2Q, 415. 27 1$4. 305, W\. 00 1~5. ·Zl;. ,(Ill. ~'iI .. 1.450. 752, 5l1.' 

' 

_ -----_ .....

_... In the appendix will be found tables sllOwing the umOll11 t of internal-' Miseellanoo"" stamps. 2J~ . tl~ 10~. 2:l6. 24. 192,8.15, 04 N~rootics .... n. 1,10 1&1 !OJ 274,4{l revenue tax receipts in detail for t,}le year, whb stfi.tements of compara,­ Sales. •..••.. _. ~.1l5~ 1. 4 ~4 3,~:12,.17.n 1,187,022.01 Sih·er__ •••.•• _._ , th'e collection,s by districts, States, find Territories d~ring the fisc~1 2, M~. 82 ..-............
 Su~ar .•••.• •.... ,.. , 1,070.00 years 1937 ond 1938. Tables are presented 'also shoWlng,the qUllIltl­ '[',,!>aeco_ .. _.•••..•• , --3~iG7· 144. iJ4 Pay toll taxes: ties of liquor, tobacco, oleomargarine, etc., tax puid fol' consumption. Oarri"", __ .••..• . " l,741 I, ~I:l. 1~ )~I;!lOlJ.92

Social VIII""ourity, titie "" .•• _ 1, 623 

1.. ----....., ..1 43,201.'.14 

Soci",l 

1 ""curity, llUe 

•
 1, 502, 9a.\, OIS. M".-.::lh,,,c<"" Internal­ ( 

1,327, 535, 266. I rO\·.n", ta.~,·

BilUmh'Ul1; "<)/\1_ •••• 1. r..o.1 (;4,3,~.jlJ 2. 71i2. 18 

5,558,7~5,314.' Oapiml'toek . U:'lrI 4. U(),~n49 503,221.28 '"' 19Q Distilled spirl\-'••...• -l tl 1 ~. 13') ;l65,!JOO. to 2M, 8.'l~. 90 Es\-~te•••.•••.•_._ I, I"~ 1, 11 7, :ml, 700, 112 ~,5'Jg, 7QO, 84 U lIt.. ._ .•.. 200, HO. 56 ,~4a. SS7. CO' I_c~aoy__ . ••.•••.... ~~~, 6;r, 

10, !OJ~. 70 

17. 1M. S4 

32,1l8.1,71 

?!j,018.8o 

'nil, 109. J( 

12,92).20 

7, 727. ~3

----------_..­ 1,248, \lot. 49 41.46 -........-..
 7.17 

41, 'n 

77.111 8~, 676. 3~

r,. 38<1. CO' 853. [IJ~. 37 

51, 4~r. 22 

~~

21,1123.22 ~.l'il

82,1l3O. 'i8 

--_...... .-.-.....4... 4il 

g.7' 

.~gri"Jl~rnf-.-dJl;~t[~;,;ni_I·:i~;4.i~-llt 1"6"817'-4[,8"32' 10. ~~ m:u ~ ~.. __ ·---·····-b,::~::: .. _-. .•• _ ~03,456.80

Total_ 206.750 199,988, 37.160.558.90 ~2.43Z.~~J.~1 ,.:.9J1J.7~o.n~ d,7:l-1,04'i1_n 

,-, ' 
---

4 RJo;PORT OF COl'\T:\(lSSWNER OJ<' }};TERKAL lti';VE:KUE 5 

Nu"'ber of rlaim~ paid and lh~ amounl of reflinds, }laym.en/a, 011.,1 'repayment8 

illrl"din!} (Tlle,.e~l, d1lrln') tlie fi~{:al itear.~ 1937 o'na 1938-Continued ' 

~"

N"m~"( ol Amoun, r~fundc<l 0'- repaid h;t~'''"'t all~~:;;,t(i~Cludcd clw.m, in ""'aunt Ie/una",,) 

('I..... 01 La, 

,ro, ,~ ,ro, 'OM 1937 19:1!1 

Ropalm.Dl, (no! ~luud ." 

,,,,"' "",'''eo",I;I" coll"ct~d)'

RMemp[;OIl orst,ur'll:l: 

rrtilled '('iril'_ 3, "07 ;'••:1(; ',~:;, ~~~. ~~ I .~no. 748. 31 I $18, 8~9. 2:31 ~I, <'lSI. 86 "'o<1h'u<'<'u,••••••• J, t2!S ,," '0'"' '9,0.';2.1>8 7,<m.SI 1\'Mootim _ , 2.f~ I ..u'3~:j:56 QO'2B2:9,.i I·· .•---------- l.M Silv.l....•... " 2 00. 2~

ToiJ.""co .. ..... 1,"-11 1,!16:J 1.1~~.15J.~· ,,~"7,271.27 ~,~ 1-­

_ -----

7,S::8 1'"~I __., ._v, Tot8L ......1 8,7lll '00 "_ 

_, , 

I ,e'''_~ ',vn.,_'''''''O 27,951.8) 9. 48l1,20 

Drnwb"cks, Aloohoi _ _._ 578 814 142,056.21 I 224,126, SG Tobacoo .•••.. J7 2 23,521. ilO 6, 59t. 2g 

Total, •..•••~I ,.m 836 165,577.,bl 1_ :l3O~_' •...•••.•.. , 

Ornnd total _•• __ • _•••• 21 G, 005 ' 208, !l52 39,' 071, 261. 3S I' i4:~n, f\{17. 7~ ~. OM 74~.l7 r,.~·1;l,530.n

NOTE.-There woco al,o refunded from Philippine cownui OillO_' (;ulloeli"ns (Iru,I·lund) The nll'PUUT" "I 1:))5.61.1 Ga, lncllHliog 81, 120,59 inlerns'. covering 870 claIm, d"r;n~ .I.he 11""1 nar 1~'J7. aml $jol,8~" .6/;. 

incllHling ~~,ll l,,~urm,. covering 7.j9 claIms during 'be fiscal }·ear llJJ8 

Tilo ~gur"" in 'hIS I,Mle will not sgree wilh \!HlS6 lU Ialer ""eduM 01 Lbi' r"I",n rur Ille r.~,.,o [h"~ ~he

8moums sh"wn in ~he la,er "'o'ions '61,,'61,0 claims disp"""l of I" Ihe "nil.', u·h".", 1I>i.< ioN,· ,hpw, Ihe 

"CUla1l-'aymems m"'le. 

COST OF ADMINISTRAT10N 

The aliount. of $58,290,520 wos' nppropriD ted for th~ fiscflJ ycot' 

1938, {or slllnries ond expenses in conncction witb the Ilssessment"nnd 

collection of iIlternal-rcYCIllle taxcs nnd the IllhninistTiltion of t.he 

in!,ernol-rcYe~IU~ lows, The expenditurcs Dod oblig"fltions Ilg"uinst 

thIS llpprOpr1l1tlOn were £58,204,050. The 'unexpended b,llllnee of 

this appropritLtion, $86,470, will revert to the geJlf~l'III fund of the 

Trensnry, The cost of collecting 11 totol of $5,Q58,765,314 dming the 

year wns $1.03 per $100. . ' 

During the ycar $7,578,906 vms tmnsfenel1 from tho Deportme.nt 

of Agriculture for salaries and administrative expenses in eonnedion 

with -makillg refunds authorized by titles IV Ilnd VII of the Revenue 

Act of 1936, The nmount cxpended ond obligtltcd from this fund 

llmounted to $3,354,2G4, IcaYing an unexpended ball1-nce of $4,224,642, 

of which $4,200,000 was mlldo nVl1ilnble lor.such snlories ,nnd expenses 

for 1939, 

During the YCl1r $1,127,4G\1 wos tnlTIsferred from the appropriation 

of t.he Soci;!l Security BOllrd for salaries and administrative expenses 

in connection wit.h t.he verification of social security inlormation 

ret.urns. Thc nmount expcnded and obligated from this fund 

amountcd to $1,122,410, JCllving un uncxpended balance of $5,059, 

There WliS nllocat.ed during the year, to the Bureau of Internal Rev~nue from fund~ nppropriated in the Emergency Relief Appropriation Act. ,of 1937, $1,381,309 for wo~k relic! projccts,. Obligations 

mcun-cd dunng t.he YCflr for these projects nmounted to $1,337,818. 

The fllllount. expcndcd by the Bureau of Internol Reyenue is shown 

in detnil in t.hG uppendix, table 112, by collection districts, internnlImpORT OF COllIlll1SSJONEK OF I~T.ErrN AL REVENUE ,r'"
 rcvemlll ogents' divisions, disl,llct sllw,.nisors' officcs, and by the chief 

dishursing officer, 'l'r~I)s\lry Deportment und General Accounting 

Officc, 

Pe1'8onnel.-A eOTlJp0l'uti\·e stotement of the nllmbcr of employees 

in thc Ylirioll~ bnmches or the. Internnl Revcnue Scrvice on June 30, 

1937, awl on Jllne 30, 1938, is given in the following table: 

Iocre""" or decres;;e 

(-) 

June 00, ~lg:;8

, 4,1iI9J -~

-.::.J 0, 2(" ". ". 

~, rll"~

'I,7,>t, 

Juoe 30. l~J7 Dmoolo of "n·lc. 

~~N~~~~~~~~~;~~i~_~,~_~::::: ::::::::::::::::::::::_- . 

Internal ,,,·eo,,. sge"ts' forces: 

10<:<'Tne "nd e"tate texes______ • 320 • 4. f'18
 

Mi,,,,,lIaneous and sale" ta,e, ••••••••..•••••..••••••••.••••••_ ' 49 '.49
 ---..'-·'·-1 om""s of district mpen'iSCltL • __ __ 4, 101 • 4, 10~

1>-1!soc!laneous field force {llleohol TII~ Unit) .•••..••.•••...•••.•• _ )9 

~<Iper"i,ors of llooounl1l snd C<1llootions__ '~2 "

., IcC"lli~enlle force . __ • _.. •• _••••••.•••_.••• ._ 27~ , 

Field foree (Assistant Ouner~l Counsel's omce) . •• __ •••.• 23 ~" " n I " Field force (Technj~"'l Slafl). -- -. ---••--. ~-- ••-- ---. -. ---- ---~ __ -- __ -- _--- --I • 

Specisl employoes (rraud r"nd) .•.•.••..••.•.,.•..••.•••.•.•••.•••..••.•••.••..c __~c'-I- , TotsL •.••..••..••.••••• .•• __ • • __ •. _. .,......,.... 21, 148 ,,~". _', "'0 '" , Exrlu,i\'e 01 580 employces on ~he refunding prooo.,sing la, rollsn<l '7 employees on the ,ilv.. Ie, foil. I Exeli"h'e of 3tO tempur,.,-" employees on the inlernal r"'"nue roll. Q2!) !lOrmallen, snd n l"mJJUfUY 

e"'ployee" on the ",rundmg proco",log l,a, rQll, snd 35W penrulDeDl."emp]oyee" on the workin~ fu"d, ~o"'~l

SecurlO' 110ard '0Il. ') . ~'E,clug;ve 01 8 temporary employees, • EKolu,h'u or iO~ ~eoeral deput.y caUecLors on the relunding proeellfling (ax roll gMI 8 emploY",,", on the 

sJl"C' "'" roll.. ..' . •'Exclusiyc of 7 lernpor>ry 'employees, 

Thcrc 'were 95 employees retired on tLllnuity dnring t.}w flSNtl }'enr 

J937, of 'whom .')1 were retired on account of disnbilit,y, 

1MPORTANT LEGlS1,ATln; AND OTHER CHANGES AFFECTlNG THE 

BUREAU DURING THE FISCAL YEAR 1938 

The Reyenue Act of 1937, approved August 2G, 1937, nllderl new 

provisions relilting to t.uxation of foreign personal holding comptllliesj 

uIDcndcd the existing provisions relating to surtox on personll.] holding 

companies; eXp!lllded the list of deductions disollowed in connection 

\\'ith losses {rom soles or exchanges, of pror.ert.y, between certo.in 

pel'S(Jns; and effeet-eu chnnges in thc tnxlltion of ccrt,ain nonresident 

a1ien in;:Ih-irillllls huving" gross incomes o{ mOl"l~ \.hau $21,600. 

As thc re-suH of 11 thorough surve-y" an. e-xpel'imeilto.l program of 

deeentrali7"jtion 'was inullgul'Ilte-11 oj, Los Ange-Ies, Cu.liL, Otl Io.farch 1

] 938, by the c;;1.obJishmcnt. of the- Los Angp-I P-S divLl;ion of the TechniCal 

Sta.fI. The licnel of the Stafl' (]ivision was givon finn] lHlt.}lOrity 1.0 act 

for the COlHmissioner in se\.Uing- r:ert'llin euses of tuxpavers locll~ed in 

southern Californifl aod Arizona. " 

All order Wfl~ io'~lleIJ on \JnT 9. 1938, Cl'entill'" t,he Pnclfic division 

of t·he Tedmir-al Stftff with e~)ordin,)t,(' offke6 7tt Los Angclcs Sa.n 

Francisco, Dna Serlttk Dnd brnndl offices fit other pornts.' The 

PllciG.c divi",ioll umkr this order, efl'ccti\·o .July 1, 1938, includes the 

Stntes of \Vflshillgton, Oregon, Cillifot"lliu, Id,lbo, Montona, Utah, 

Nevnda, nnd Arizmm flnt! tlle 'ferl'it,ories of Hawaii I1nd Alaska: 

Other ordp.ffi were issuerl prior to the close of the fiscnl y.eUT directing 

the cstl1blishmellt of similllr Staff divisions at New York, effective 

August.], 1!)3,s, Dnt! flt CliicllgO, ctTr1l'tiWI September 1,1938. 

I 

1 
7 

7,
 

6 REPORT O~' COJ\1MI.:iSlQNmt 0:&' I:KTBUNAL" ltEVKKU]o~

The M(ll'ihllllllil Tnx Ac~ of 1937; effective OctobeJ' 1, 1937, imposed a.n occll.(.llltiolllll t,ILX UJlOli certain defilers in llllll'ihllllllll und trullsfer 

tuxes upon certain dealings ill IllfirillUllIHI, This lcgil'bltion is ill the 

nnt.urc of u regulatory metlsure, a.nd, us in the Cllse of the Hnrrisoll 

mncotic low, is administered jointly by the BUfetlU of NILl'Cotics !tnd 

tho Burco.u of lnternul UCYCllliC. . 

Provision WfiS mude in the Second Deficiency Appropl'intioll Act 

fisenl yeur 1938, tlpproYed JUlie 25, ]G3S, for tho refuuding of t,axc~

collected undor the llullkhcnd Cotton Act of 1934, tho Kerl' 'l'ohucco 

Act, find t.llC Potuto Act of 1935. 

The taxes under the Social Security Act Ilnd under tho Cllnicrs 

TI1:xing- Act of 1937 were udrninistered b:r l.he Social Security Tllx Unit 

from July 1, 1937, to March 31, 1938. .JWecti\·c April I, ]938, tLaut 

unit was consolidilted with the Aecounts D.Dd Collectiolls Unit. 

ACCOUNTS AND COLLECTIONS UNIT 

Thc Accounts and Collections Unit is IJle centl'll! MllllillLstmtive 

orgunization for the Got internul-re\'enue collection distl'icls und llw.kcs 

the adrninistrutiye audit of uIl expmlditure3 lor the lutem,l! Hc,"cilue 

Service. Since April 1, 1938, the Unit lws boan concerncd "ith the 

fidrninistru.l.ion of the taxes under the SOCitll SUl:tlI'il.y Act lind undcr 

the Cn.rriers Tuxing Act of 1937. 

There were 25.,.584,889 tl1X re[.um,:; filcd in collectors' ollkes dUl"inO" 

the yel1r, I1S cOiftpared \~~li,h 15,257,9871i1eJ Juring 1937, un illcrCil,:;e of 

10,3~6,fJ02. or the totnl J'CtUfIIS filed, 7,G16,19G were income-tllx 

returns, comp:ned "ith 6,735,4;')4 filed in 1937, lIll incre'lsc of 880,742. 

The remninder of (,he ilLcre,(sc llIuy be attributed to rcl.ums filed under 

ti tles VI II nnd IX of the Soein.l S~curity Act. 

A total of 12,OG4 ,313 ,036 revenue stumps, "nlued at 81,113,800,081, ......ore issued (·0 collectors of inl.ernal revenue llnd the Postmaster 

Geneml during t,i1e ye-nr, C:OIllptlred 'd\.h 12,:345,394,029 stumps; 

valued nt, $1,lS0,1~2,4;j4, issued during 1937. . 

Rc,'enue StlllHPS returned by collectors of. intcrnn.l rcvcnue und hy 

tho Postml.sLer Generul, atHI creditC\d to thClr uccounts, fLlllounted to 

$30,69:2,051. Tile returned sttunps were of Yll,rions kinds find deJlominAtions, including partly used hooks n.nd StUlllpS for whiGh there' wus 

no sale. 'I'here were 755 applicut.iolls itllowcd for restlllllping pl1,eknges 

from whieh the origilllll stulllPS hud heen lost, IlHltilnt.ed, or destroyed, 

fiscornpllred \\·ith 301 applicntiolls ill the preceding yen 1". 

During tLac ~'our, 55,882 income tax, 14,000 mi,;cellllileous tux, nnd 

320,467 soeilll seeUl'ity tux returns were inYl;:5tig'lt,ed by [told deputy 

collectors llnd 7,683,74G illformn.tion returns wen) veri/ied. At the 

closo of husiness June 30, HISS, there were olltslmlding in t.hc 64 e(ll~

lection dist.ricts, for Held investi~ll,t.ioll 7,416 income-I'llx ret\lrllS, 

compiHed ,,"itll 8,487 ns of ,Tunc 30, ,. Hl37. " '] he llulllber of ..mforrnntlOn 

ret.urns on hand June 30, 1938, WilS 6,G5s,25G, GOIllpllrcd with 3,OG1,m I 

fiS of June 30, 1037. On June 30, HI:38. there wore 12a,780 Wllrnmts 

for distruint in tho> ':ustodv of the lmlll~r:tors' fwld fon;l1S lor l'ollcctioll, 

complued with 53,270 Il.S of JIllle 30, ] 1:137. 

Collecturs of interIlal l"Cvenue, after having tllkl~ll t,he nCCeS5111,ry 

a.drnini;;tmtive uction, t,rn.nslllitted t,o nil) Hllrmm Ill' ol,hn!'wise disposed of 325,740 claims, 11S cOlllpllI'ed wit.h 250,78t, in 1~1:~7, nIL illorense 

of 74,9G4. The nnmher of c111ims Oil huml ill 1".1111(:1:1.01"\:1' oflkl~s lit the 

.1lEPQltT QF CQ)HlIl:'bIO:NER OF IKTERNAL REVENUE 

'end of tltetl,':;l:ul YClll' wus 7,875, compared with 12,367 a.t the close of 

'1llC pre-vious fi,:;eul yeur.. 

During the yCil£. 17U,OUO warrp.uts for distraint were seryed hy 

[Leld dllJluty collectors or intcrnnl revcnue, which resull.etl in tho 

collection of $40,393,207. An average,of 2,688 producing fie.1d deputy 

collectors mu.de II total'of 2,745;923 reve-nue-producing investigations, 

including tlw slll....ing 01 W<lmmts for distmint, compared with 805,089 

such investigations madc by ,LU average of 1,967 producing field 

deputy colloctors in thc preeeding )'en.r.· Thc totnl amouut collcctcd 

and reported for I1ssessment hy fl.?ld deputy collcetors was $92,700,897, 

us eompn.red with S77,G60,684 10 the previous year. The nyerago 

numbcr of investigations lUade per field dcputy l1ud the average 

umount of tux coIlect-ed and re-ported for llsseSSIllent were 1,022 lllld 

$34,490, respectivllly, as compD.red with 409 ;Illd 53\),482 in 11137. 

The totol collections und assessment..'; for the tiscul year Hj:~8, nllmcly, 

892,700,81:17, rllpresent the 1l1rgest 1llllOlilit of reVClllle prodnccd U}" tho 

field deputy coUectors since 1920, when tlle present system of kecping 

production record5; went into effe~t,·and is the greatest in the history 

. of the Bureau. 

Thc silpenisors of aeeolmts D.nd collectjons submitted 100 rcports 

covering their e:mmin/1.tion of t·he llCCOlllltS of collCl.;tors of internal 

,rcvenue during the yenr, compared 'lith 103 reports submitl.ed durill~

1937. Every collector's office Wi1S eXfilUined nt IClIst once. and llll 

hut 30'of 'tlie collectors' offic:es were e:ommined twice dnring t.he ycur. 

The int,ernal-revenue stn.mps in the office 01 the Uuited Statos intol"Ilalrevemle stump lI,gent lor the Philippine Island,:; wom verified t\\iee by 

the fiuditor ~enel'l11 for the Philippines during tLae yCt\r. Six- new 

collectors n.nd four fwting eollcctors were jnst,allcd dnring the fiscn.l 

yen.r. Forty collectors' offices were tmnsferrcd under rcnc\\'ul honds 

und one officc under /1. ('{Infirmation bond. III lldministeJ'ing the personnel of the several collection dist,rict..'; the 

provisions of the ClussifLCn.tion Act of 103-3 und arnendu.tm y ncLs, nnd 

dccisions of l,he COlllpt.roller Geneml rela,ting thereto, hayo heen oJosely 

lldhered to. The policy has been continued of mn.kllig such uppointmen!.s US lmve been uuCllOrized in tlw field collection service n.t the 

minimum sulary rute of the upproplia,te grude and an n.pplicn.tions for 

posit,lons 1111ye-, been cl1refully scrutinized ilnd investigl1ted with u Yiow 

to Inuintuilling the IIsual high stondn.rd of requu'llment for employrnen t. 

The Disbursement Aecounting Di\-ision n.dministmtivelY eXllmined 

twd reeorded 1,433 monthly n.ccounts of collectors of inumi.nl rovonuc, 

intcrno.l-roHlllllc n.gents iu charge, dist;rir.t supervisors, including tho 

Pllilippine brnneh of tho district of Marylnnd, the internn.l-revenue 

1Su.I.ur.... po.....ments made by the special dishmsing n.gent, San Jun.n, 

P. R, ond the speciul disbursing agent, Pl1ris, FrilllCll, comprising D. 

totlll of 1HJ,917 vouellCr5;, in n.ddltion to which 5,481 expen,se vO\\Ghers 

of el nployells lind 13,01)5 'YQuchers covering passenger and freight trn.nspo~tnt.i~)Il o.ll~ miscellalleous expenses weJ:e n.uditoll n.nd passod to tho 

duof dlShul'SUlj.!; officer, Treasury DepnrLment, or Geneml Accounting Office for payment. . 

AS8e~sments of socialsccurity ta:tes.-During the year 3,438 n.SSI~':;':;­

ment hsts were n.pproved bv tlw Commissioner, which ineluded 

originn.l n.nd additionn.J nssessHlents of taxes undor titles Vln nnd IX 

of the Social Security Act and under tho Carriers Taxing Ad of 1937. l 
8 REPORT OF COMM1SSlOXER OF 1KTERNAL REYENUE ~r Imludpu in this totlll ~'l'll'e 1,27fj lists prepared by the collectors' 

offices Ilud lldjllsted by thc BurCilU, Thcm were 2,Hi2 list,s prepared 

.jn thp BUl'ellll, cOllsistillg of 86,728 items, r.ot,aling .1>2,567,262, ns 

further flnillyzeu in thn followi.ng ·tabulation: 

Analysi8 f>! 8f>C;lll Btcu,ity luz 088'cs8menle appearing 0'/1 Com'mi8s,:oner'8 lieis 

9~ur"", T., Pe,oalty Inl.....s( Total 

TilJ~ \'111. 8,,,,ial SecurlIY AcL .., ,~512,O~0. n $4j-~,-:%7: i8 $16,010.10 $~U,HS.61

Tj l.Jo lX, ~ocial Security Acl.. _..••_•.•_ .__ __ I, 340, :IR 22 Ja2, 375. 28 43, ~io, 10 I, "'Iii, 722. 60 Cot"." Taxing Act --------------------- ----- -,'cCc;;coc ',~",""I 28.3.15 583 2~ 75, 110. ~~

.
 ,---­ Total .~ ." I . 1,92?,,~",~ 5Ti,C'l6,2l 00. ,If,(;, 4:) 2, 567, 2r,~. 14 

TaJ;f<8 111ldet title VIII aj the Social SeC1lrit',IJ Act.-Collections of taxcs 

imposed unucr titlf> VIII of the Soeial SecUl'ity' Aet tlmonntcd to 

$502,!)18,02.5 for thc ycaI', flS (:ompured with $207,339,091 for 1937, un 

increase of $295,578,934, These amounts include both the emplo~~ces'

tax fllld the employers' tax, each of which ,nlS imposed at the mte of .<1 

1 perecnt of tn,xahle wages pllid, Thcre wcrc 13,G04,481 monthly returns find 1,728,215 quarterly retul'llS filed during the fiscal year, IlS 

compared ",--it,h 5,970,261 monthl,y returns filed dlJI'ing the preceding 

yeaI'. . Exteusive studies werc cOllduct-cd during the y()lu·to-efl'ect- 0. simplifictltion of collecting thc taxes find seeming reports of the nmonnts of 

tllxtlhle wages paid to eaeh cmployee uIlder title VIII of dIe Social 

SeGlll'ity Act. For the cnlenduT yeoI' 1937 ench employer was required 

to llltlke 12 mont,hly tllX returns ulld 2 six-month information ret,lIllIs, 

tm llgiI'egote of 14 rcturns. EIl'cctivc Janual'y J, 1938, n qUllrtel'ly 

retUl'n mcthod was tl-dopted, eombining the tux IJ.nd information felltu1'6 'If the old plnn. Ollly 4 paymcnts pel' yellr fire required of empl,)y~l's, IIgainst 12 under the previons system, and only 4 retul'IlS per 

yelll' lIl'e mquircd, liS compnrcd with the 14 for the calendar'year 1937, 

Sub"tantiul Buving's ill expcnse and errort on thc part of employers in 

rendering- reports, anu in expense on the part, of the COyemrilCllt in 

tldmini.st~ringthe taxes undcr tiLle VIII, Ila"e resulted from the change. 

Furt,liel'fl101'e, r,he period from thc receipt of thc rcturns untIl dIGy havc 

h"'('fl :lI1diti'd iIi the offICes of (:olleetors of .1llt,el'Ilfll revenuE' Il,JJd the 

inl'ol'lIltltion portion thercof forw'Iuded to the Socifll Security Bmll"d 

for posting' to the accounts of the.individual employees' amounts of 

tnxabl(\ \\'IlgP,;; r~p(lrtl\d, has been nllLterially I'(\duc(~d.

Ol'igiutllly the monthly tax returns under titJe VIII of the Social 

S~CUl'jt.y Ad wel'e audited ill the Bureau in \Yashingtoll. Becausc it 

W:lS he\ip.v~d tllaL this nudit eouId be eondncted more effeetiYely in 

the fi",ld .....hel"(' dOS~I' contaet ClIn be hud ,with thc tnxpnyer, the compl~t~· tlll'd nn:Jl nudit ""'tIS transfcrrcd to the offices or' collectors 01 jnt,~1'nttl l'C~'eUllC on Novemhcr 1,1937, Th~r~ W(\1'o: .'i2,081 tit!(, VIII tu.x retuI'lls on IHlnu July 1, 19:37; u.Ul'­

illg thc year, 8,7:~7,3ti5 were received, nnd 8,790,205 wcre closed, ICllving 51 on hl1l,ld Juue 30, 1938. . . , ., The followlIllf Lnhle set,s f,OI't.h lllfol"lTl~,tlOn l'clntlye to clallns disposed 

rA under tltlc \ IJI of the ;:';oeltll Seenl'lt-y Act: 

nY-PORT OF GO!ll!lII~SlO~J<;L' OJ<' r:"l'EltNAL P.EYEXUE 9 

Clui.",~ UTldu tillf 1"]]] (If j.j,c Sor-iai Scctln:l!l .-tel receil'ed /Illd r/i~po~cr/ (1/ dllrilig Iht 

Ji,jt;ai yet'( 1938 

Clajm~: }I"mb" P~ndinfo': Il.t.hcgilJ"ilJ~ of H'ar Nor,e 

Filed dllring yeor (Ill'\(" cluilllS)____________________________ 21,811 

Reccivt::d frOIl' other ~('I\lrce~ .• _ __ 33 

Total t('l b... disJllJscd of _ '2\. 844 

Allowed in full orin part______________________________ 8,772 Rejected . ___________ _____ __ 1,2013 

Caneeled_ .__ __ ___________ __ __________ __ __ ____ __ 53 

Total disposed ('If. _. .. _ 10,031 

Pending ,at end of YC/lT__ n,813 

OYer(\s~es81llonh .~cl-tlod by: -1 mouOll 

Abatement. : _ $1057,121. 48 Refund . 44, 723. 65 

T('ItaL . _ 20J, ,'<·15.13 Int8rc5t. . • 2, 38 J. 3'2 

Grand t('lt,aL • __ _______ __ _____ __ 204, '226. 45 

K07~._T"e'~_ WCfO ,,1'0 allo"'ed (IS collector' rL,im, ""~l"men<linr,e.!,mU, 01 £J ,f<~.u8, r,lm illl'O'(\U 01 ~76.1U. 01 the claims di"po"ed of ,IUflllg I.h,· y"". tI,e amount ,eJN·wl 1-O,,,led S«1.2W.61 

A plan for coordination bctwePll t.h~ Bilreflu find the Soc:inl Security 

BOflI'd was alloptcd for the purpDse of DehieYing- uIlifoTmit:v anu consistency in the interpret-flt,ion nnd applirntion of thc provisions 01 t.hn 

Social Securit.Y Ar:t. which are COllllm}B t,o tit.le VIII, ililposing the t.axes 

on cIIlployers ~flll(l employees, flliIl ti t.l~ ]I, pm\'iding for old-agc heuefits. From thc inception of t.hc plnn ill Jilllllnr}' 1938, to the closo of 

the fiscn} year, the BllI'cnu n'lceived from the Bonrd 71 inquiries reladye to CIlStlS concerning an iwliyjdunl 01' indiyiduals involved in both 

a tax claim 01' rcquest, for n l'lllill;: pending bdore the Bnrean find a 

clflim for old-flge bcncfit;:; p~ndlllg br\fore the BOllrd, Twent.y-four of 

these inquiries were di.sposcd 01, lenvillg 47 penuing ut the close of t.he 

fiscal YCllr. Copios of 273 lcgal opinions of the gcnernl couns!:'l of thc 

Social Secmity Bonrd werc furnishfld to t.hc Bnreflu nnd eopics of 300 

opinions of, nnd ruliu,!!'S npproyed by, t.he chief counsel for r,he Burcau 

were tr<lllsmitted to the 13oflrd. 

Tax 1mdel' title IX of the Social Secur-ity Act.-Thc tllX under tit.le IX 

of the Social Sp,(~llI'it}' Act i:-; imposed on employcrs of ~ight or more. 

The I'fIte is 2 percent all t.nxDbl(' W,lf!CS pH,Yllhle with respcct. to employm.ent. for 1937_ Collcetions f,lllount,cu to 890,266,534, liS comp<1-red 

wIt.h $58,1] 9,314 for the fisc'll YClll· 1037, nn incrcase of $32,147,220. 

There werc 33\),6.5] rot.urns fd(:d during- thc fiseal YCllr, as compnred 

with 264,\)8::': filed dlll'illg tILt> preccding fiscal yellT. 

The returll for e'lcll cldelldtll' .V('>1I' is duc on Jm11111ry 31 following t.he elos~ o[ tlw, ve;lr U111()ss ,111 ext.pnsion is gI'llIlted uIlder the provisions of 

section 90.Sfb) of tlw IIct, WJ,ilc:l g-eneral e.xtcnsion to April 1,1937, 

was gml1t,ed tq :tll t-axpnycrs fol' 111.16, cxtenslOns for 1937 were granted 

ouly npon IIpplieutiol1 h:v thp emplover. ­

A""Linst tILe tax imposed under title IX, a t.ax-paycr is cntitlcd to 11 e1'~dit, (not ex()ecdinp: 90 ppI'rent, of the tnx) for cont.ributions paid 

t,o lmp,mploVHlent hwds undel' n Statt' hw n.pproved and certified hv 

t,ile Soeinl Secoll'it,y nO,lrd to t,lle SecI'ct.;l1'y of the Trcasury if sueh 

105168--38----2 

III"
 
------

I 

I.H8 

On hand June JG, 

'"~

]g,1>39 

11l,9~~ I 1,Oi5 500 ,: I ,73 

Closed 

during 

year 

20.OJ~

, ~ti9

2G,68i 

Rc"ch'ad 

dUrlug 

,'ear 

Tolal •.. _ .•••..•• ."••.•. 

,Em~IOHr>' ,e(urns_. , •••.•••••_ 

Jlm~loyCe representm.h e.' rc(urns •.•••. _... ••.••. 

SlI.04. 

,ende,] MM. 31. ·193~.

"I II.OOS. 7g 

ployet's' 

the ruLe 

:$41,330. 

I 

I 

II 

10 nEPOHT 01" COl\Il\IlSSlO:KEH OJ<' INl'ERXAL	 REYENUE :r..~l'OIlT OJ' CO:i\L\H':';:-;I():!'I·En OJo' lKTERKAL" 'HF.VF.NUE 11 

810 

to 

contributions 

be 

of 

filed. 

tho Revenue 

An 

I1rc 

exception 

puid 

Act 

before 

of 

to 

1938, 

the 

the 

under 

date 

foregoing 

the 

which 

Fedeml 

wos 

credit 

provided 

return 

agl1inst 

is 

by 

required 

the 

section 

tux DW'rasseasrnents 

Claims 

Abat~menL

cates 

under 

<J/ 

lIilc 

oU'-',a8Je~3mel'l/

settled 

l X fJJ the 

by-

.'laL{al 

'itis"ed 

. 

Seciirity 

duri'li] Ihe 

Act 

fiscal 

rcceiu':d 

year 

'lild 

laSS-Continued 

di~pQ8f.d aJ 

$315,845. 

and 

Amounl 

certifi19 for 19~(j is allowable for eont;ributions for thut yeaI' pllia on or bef()l'I'~ Cr~diL .	 . ___ 1,459.33 ,July ~6, 1938. In yiew of this provision of the Reycnuo Act of 1938 lldnnd . __.__ ,. __ _	 ._ 433,578. 64 it V.'flS necessm'y t,o rPlludit tho 1936 returns of taxpn.Ycrs who hnd 

pilid eont.ribut,ions t,o t.lH~ Stnt,es subsequent to Murch 11, 19.17, dnd Tutu.!. _--- -- .•. ------ -. .____ _ __ 750,883: 16 

lnt.eresL _ -. , . _. ._ __ ____ __ 21,238. \)6 nO' 1\ result 3,200 ccrt,jJieut,es of OH'.rllssessment amounting to $3(\0,720 

were isslll~d :1Ilt! '1,800 returns foJ' I n6 were nccepted 118 filed dl,lt Cmnd t01(1.!.. .. c 772,122.12 

otherwise 'would huw>, l'csl.llted in 1,:)]; due Hle Fcdel'lll GOV811lUlcnt "(\n.-'Th,'''' ·.'~re al'" all""'"j .~Il "'1I1""lor5' c18inl~ rooommending relUlI(b 01 $:l.3,57LG7, ]llus inl,eresl in the 11lll0Ullt, of :i:l,066,513. or I n~ clal"', <!i.<~~"'d ~r dllrin~ ,I•• ;'0"". the am~ulll rojccted (otaJed ~221,840.2j.

, For {,he y£>al' In6 t,h£>l'e were :15 States nnd the District of Columbia 1'1J:tt'8 Hilda tht. Oal'I'/er8 1'a.xing Act of 1.9S7.-Collections of em~ hll,"'ing nnemploymellt compens'ltion ll1wi3 cClrtilied hy the Bool'd, und tilX and employp"cs' tax under the Carriers Taxing Act of for, the,year 19.17 there were 48 State", the District of Columbil1, ond 1937, 11ppt'OyeJ .June 2\J, 19:17, aggt'egated '$149,434,336. Each tax the Tcrntori\;lS of Alusku find Ha\\'nii ...vith laws so certified. 'was itlipOSetlllt th(' mte ot' 2% pet'cent of the tnxable compensation. For tlie purpo"e of enabling tlLC Bureau to determine whether the ,CollCl(;tiol\s of employe(\ t'cpt'esentfiti\Ccs' tax, which was impmwd at credit clfiimed by a ta....payer for contributions to l1- State is eorreet, or ·5~f pet:cent. of the tnxnblo compensation, amounted ~o \;l11eh State executes and furnishes tho BUl'el1u with a statement for There were :W,5EiS retlJrns filed by employers, and 871 \;loch employer, showing- tlw umount of contributions puid by .the :returns ~led hy employee rtlpt'esclltatives, employer before tile date. tlLC Fedeml return is required to he filed
 

flnd tlie amount paid thereafter. DllJ'ing the fiscal year 1938 there
 .J.,'umbe'r of rei urns u"de-r Ihe C<Jrri~r.~ TaX/fly Ad of 1937 receil'ed alld dOBed by the 

were re(:l~iYl:'d from tlw StH,tes 27,657 such stuteillents for 1936 and Runan dllTing the fiBI:al y.:"r 10S8 and the number pe"dinlJ at the begirming and 

492,686 for 1937. dose oj the yer" I 

_Number oj till,: rXre/'un8 '(armual) received (J.fld d(J.8Cd by lhe R1Jreau durin.q the
 

fi~cal year 1988 (J.1td the number pen-diny at the beyinni1Jg and dose oj lile year,
 by t'lX ye(J.r6
 

1'a1 )'eac 

IYJI; ___________ •• _-. •••••• ___________ -. ••• _ 

On hand JUI.v I. J~;S7

Re""iYed 

during 

rem 

Close<! 

duting 

year 

On haml Juuc ;;0, 

1935 

192,55. 

'------..... ,g, :345 27B, <172 ~1J8,Zi6

1,901 

23,6211 

27(\ 4bJ 

192, M7 371.017 270,2(,7 3OG,107	 

1 R.e(nrns <!uc durinr 'he )-e~" ,:oY",,,,J Ite Jo11o,", I"f lhr... rei urn periods, [or eacb cl which a ;;eparale roturn lQ~7 ......... ___ . ____ ", ______ ..•••.• __________ ••••• _
 'was raQlllred: 9-ll1(1lJ(h l'erio<l ende<l ~e]lr. :10, ]~17; ').-IIl"mh period enderl Doc. oj, 19J7; alld ~.mDnth pedod 

T,,(~I ....•.••• " ' ________ .-._••. ---------..... The following tllble sets forth informutjon relutive to claims dis­

.The .Rurellu submitted 1,572 l'etul'IlS to the field for im'Clstigation posed of under the Cnrriers To.xing Ad,: 

du(in~ thl;', fif;eul yenr. Independent of these cuses, the field force -Glail'iMlmder the Carriers Taxin!] Ad ruei,,~d a"d dispr;>i;fd u/ during the fiscal year submitted reports, prepnmd in connection wit.h income tax inyesti­ 1938 

gationf;, in 1,874 cases, of which 1,368 were dosed in the Ih!l'e!1U -Claims;.	 Numb" 

during the year. , .	 Pending al. beginning of )'ear • . __ __ .82 

Fiied dnring year (new clB.illla) ._. __ • . .__ __ 2,221 Tbo following tnhle sets forth information relutive to clnims dis­ llcC'civccl from other sourees	 .. _ 6 

posed of nnd 'eertifientes of oYel'llsse~sment issued under title IX of Tot.al to be disposed of . _. ,_______ _ 2.309 ~he Social Security Act: 

Allowed in fun orin porL . .___________________ ],516 Cla.ims lwder ti/Ie IX oj the Social Security Act received and di8po8ed nJ and cer­ llejected . , __ • . 72 tijicaie,~ oj overa88e~8lf1e,,1 iS8ued dllT'ing tile fiscal year 1938 Cancclcd_ - -- , . .__ ____ 10 

,Clnims: 1'-'umb" Total disposed d • ._____ J. &98 

Filed during vear (now claims)____________________________ 8,479 

Pending nt, beginning of year	 ,_________ 2,793 

Pending at end of yellr __ -- - , ._	 711 lleceh'ed lrem ot,hor souroes______________________________ 5 

Total OvernBses~mellt~ ~elt.led b,' ~. .-1mmmt to he djspo~ed oL	 ._ 11,277 AbatorncllL : -. • • ._ ~2. 993, ':128. SO 

Allowed ill flll1 or in PnrL ==-7'3~n5 CrediL - - ____ __ _____ __ _____ (iO, 890, 1'0 

llejeded .____ _ 1,217 llefulld . -- -- --- - , . ,___ _____ 133.030 7.') 

Cnnceled . 51 TotaL --- ---- -- ----.--___ __ 3, 1.')7,8,50.54 

Intercst. --. - - - - - - - - - - - - - --. - - -- -, • . _ 70 Total disposed of______________________________________ 5,043 Grand tot.aL_. • • ._. 3, 157,8.i1 24 

Pending B.L "lid ol .\'C~U___________________________________ 0,234 N(>TII:,-Tbere ,,'ere al'o ~11""'ed i ron"",u",,' cl~;ms ""'on;lDell'lill~ ,dlln<l, u( $Jl:,-ijl. ~lu., inl~",.t of .ccrtificaf,(:s of O\-er[l.ljSe~S"'ellr. issued wilen no elnims flled_____ 6,287	 Ollt•• clllll". <IL<p.....l 01 dunng lh. """', U'le 8mOlln~ ..J~oto,11.01al~tl tlle.OOO.J'I. 

.	 .. ~'~i'
--- ----------

---------

lncrulL'," 

19J5 

F;,;col ~'"'Ir.l

1937 

LIY 

. 

, 

112 

7J 

to) 

>1-\ 

~u

UU 

III 

m 

12 m~l'onl' 0]0' COMl\IlSSIOKER O}~ ]:l'"TERNAL lmVENUE 

INCOME TAX U1'OJT 

Tho Incomo Tux Unit is concerned wit·h the flt.hninistmtioll of the 

intcrnnl-rcvCllUo 1l1ws fiS they relate to tnxes on income, oxcess profits 

of corporu:t.ions, oxcess profits on Nuyy contmcts, unjust enrichment 

lind refunds of certuin processing Luxes under title vn of tho Hc'"enue 

Act of 1936; llUt! is required, when noccssnry, to mako field examiulltions of retnrns filed under title LX of t,he Social Security Act. 

CollectiDn~ dllTinO the fis<;lJ.lllears 1937 and 1988 

BOllroo" 

Income, a",l ""'\"""1",,(1(. I""",: Corr'n",' i"" I, ,,-",\\Ill•• __ ••• _ _ __ •••• _. __ ._ 

IndLvltiuol 11l"",."' . __ . ..• _ 

};xoc", prom._.••...•_. __ _. __ •... _..• _ Unjust eorlchme,,\ . Dh'ltlClld '. __ ••..•••...•••..••. _._ .. _•..... __ 

TOUlI. _••••••••••••••••. _••••_••••• 1.237.1l!l~", .... ,,, .:, "-'9,O~2, 03U. 73 

, Tax due OIl ,!I"ldeod, (I<o;llllod ):..,L ..·..,lJ JlJnnl58.Dd D"". ~l. HIJJ. , Admlniswrod hI' A_UD'" nnd Coll""'io,,, Unit. 

Hr.tUrTl8,-The number of rot-urns examined 'lllld closed durillg tho 

fiscnl yeur 1938 WllS 2,'718,442, of which 1,975;358 wero filed 

individuuls llnd pnrt.nerships nnd 743,084 'by eorpOTilt-ioilS. 

""umber of relllrn8 received and closed during the fiB~al yp-ar 1988 arid the 11umber 

pcndiYl(J at thc bC(Ji1l1Iirl(J and close of the ycar, by tlZZ years 

_ _ 102 JIJO ---,-,,-,I IUI~ .. _ __ __ .. .. • 70 1211 r~~

I~IV _._ __ • __ _. .. _._.. __ ._ 711 H~ J", 1920. ._ •• ••••••••• _ _.. _._ .-. 107 ·171 l~j

JU~I __ __ _ __ ._ __ ._ _.. JU 147 171 !lIn. _. __ __ ._. .•_._ ._ ll~ 1~1 :!Ilu 

lnL __ .. __ _.. ._._._ _ 136 ~711 ::0:1 

l~~1::::::::::::::::::::::::::-·--·-.-......-.-.-"- ~n ill ~g I 

0"1"",,1 

JIll'!' ;jl'. il'lo 

Hccci"c<1 

<1urlJj~

y"m 

On hand JlJll--l, 

1OJ7 

Glo,,",,1 I 

,I "'11';: r,,," 

'1~17

REPOItT O.F COMMISSlOXER OF INTER5AL REVJ~NU}.; 13 

As of June 30, 1938, 891,042 ret.ums for 1937, filed 011 or I1-boul 

March IS, 1938, hud been closed und 410,845 elllendnr nnd fisclll 

returns {or tlu\t yellr hlld been reIerred to the field for examination. 

Mdhod of dosin(J the return~ shown in 1M abo~e table during the fiswl year 19fJ8 

Tu yetlfS I ,\~,

meot I 

l~I~ __ . __ .. _...•, ..... _. __ 

n lG18._. ___ • __ • ___ ••• _. ___ • 

1~1~._. __ •••• __ ........... n lu:>tl._ .. __ •••. __ •. ___ ••••• ao l~~L ._-.......... __ ..
 1"~2 .•.••• _•• __ • __ • _._ .... " \!r2"J .....",___ •• _••• _•••• " .If, 1~24_ ••• _•••• __ ••• __ ._ .... n 1925 ___ ............._____ 

19'26•••••••••• ___ ••••••••• 11127__ •••••••••••••• __ •• __ " 

111'28._ •• ____ •••••••••••••• '" '" 182 1929_••••••••••• _. _. ____ •• ~,

1.30._ .•_. __ . _._ •.•••.•••• 

Ill3L_ ••••••••••.••• ____ •• ". 

W32. __•______ •••.•••.•••• ~;

1U33._ •••••••••••••• ____ •• "" 1ll3-l.____ . __ •••••.•••••• _. 11,lW ',"" 1ll35..............._. ___ •• l>3,~71 11l3G._. _______ ••••••••••_. 91,525 IIll7 _............. _. __ •••• 2,W7 1938•• _______ ••••••••• ____ , Totol. ___ ........._
 IllJ, 12lJ 

, DaUclcu")' wes 
 

Overasses.~·
 

meDls I No cb""l:el Totel 

Do" 'oo~ sch~dul~,l Default: a:rd~' , slon .' 

, " ;

, , • .. " ,~ " m 

" 

" " •

• " •

" " 

~~

'00 " 172 • 

" ",,' 101 " .-" n" 1'1:l 

,~ "'" " '" "" " " 111 .- 2~

m'" '" " .." " '00 '00 " '" ~'4 OW

" 

'" n 

W 

n. 19~ ",J I,ZH " '00 '" 7i1 1;1>39 87 2;,"j 2,212 '" 1, ~:rl 4,101 '00 " 

.,'"' " ... 

" ~,

"' '" 

I, 77Il 1, IriQ

,. laO >'>00 

1,007 71~ = D, ,00 17, .\l~ !lJ',=•••, lCl.\ ,G1 210,6C7 

IIll, .00' , " lQ.~l "'" I,Ht.~78 I, r.ro. ,71 ""
 8gl,1I-I2 , --- ----_. '" , ~r,~ ......._-_.
 , . " '"' 00

""
 oL 318 I, gJl
 '8.4.7 2.4&1, ,62 2. 11K H2

, TOlpnnrs !I~oed el'J"l!CmcDl.:; to dencien.... I.JI.",.
 , Taxpay",g folk'<.llo nle looLitions ...-ILh lJo:ocd of Tax AI'I>eaI. wl'hin Ihe smulLur)" 1>0-,1",1.
 • Denclcl1dc, d~le,mllled ;,y Jl=d 01 T,,~ '\I'peals. 

• Dellcl"'-'d"" I...."..~~I w!thoUI usualllaLi"", be""u,,,, 01 rTau~, lmIlkn,plc)", etc, 

The Jlumher of e:1SCS in whicll llgreements were executed bv ttlXpnyel's cOllsonting t.o tho immedillte llssessment and eollcetioll of 

deficiencies wu:;: 'l !J3, 120, 01' 94 percent of the euses in which deficiency 

tnxo:;: were n~;;cssed,

Dllring" 1,lll) fi;:;clI! yelll' 7!jO,714 ret.urns were sent to the fiold divisions, wliicll, iJl nddltioil to tbe 4~1:1,146 on hnnd Il.t the beginning of 

tIle fisenl )'llllr, Ill'lde :l tot:d of 1,243,860. Of this numbCl', 605,580 

wcre disposctl of, lellyitlg [,48,280 rct.ul'tls pelltling June 30, J!l38, or 

the retUl11S disposerl of, 429,601, or 62 percent, werc illYcstiguted, 

233,075 were retuTlllld to Wllshington without- exnminntioll, llnd 

32,004 were tnlllsfcrred to other divisiou!! or to collectors' offices for 

investigul,ioll. 

Chunges ill 111X Jiuhilit:r were recommended by the field forc,os in 

258,\)98, or GO percent, Of tbe returns lludited. ]n 229,729, or 89 

pcrcent, of the chunged ret-urns, tllxpllyers reached agreemouts with 

the field ugenls, consCllll.ing to the immedillte nsseSSlllellt lind collect-ion 

of deficiencies UllJOullt.iuR to $03,797,011. 
--

------

14 REPORT· OF COMl\USSlO:~nm OF lXT:Jo:RNAJ" REVE~UE

AnalY·li8 of returns,' arioinol and rcopeT}ed and pendino al the close of the Mcal year 

1938 

,i 

! 

W17_._. __ ._~ •• _ •..•. . to. .. 13 •••__ .__ 1 ! 1118•. • .• 17 •••• _,_" 7 .•_.. 2 • •• I 1919••••• ,_. .•. ~\ •••• ld • 6 •• a lQ:.!(L._. __ ••••• • '." • 19 ••••. G .__ 4 __ •• _._.__ 3" 1921. •••••• '.. ••.•. 17 _•••• • 9 •••••• _._. 6 .____ a 1922 ••.. .• __ ... __ .. __ 12 1 ' •• _ 3 4 

jG21••. _. .•. l7 __ •• __ ••.• l~ _••• _. 0 ••••• _ a \924 __ • __ ._ .•..•_.. __ ._._..... 20 Il 7 1 1925..•• .. __ _ ~5 •... _._ la I 0 2 6 1926 •••• __ ___ ._.. 27 ._._.. 17 4 S 4 G 

1927.. ------.. ---.. ----.-•.-. 27 .-•• -. 2\ & I Ii 2 7 Ins ._. .__ 3~ .... _. II b 9 1 II 1920 • __ ._ I 63 50 15 8 7 1930. ._____ »:l 3 SG n 10 22 

1931 .. . 91 6 9b 71 12 2] 79 

19a7•• _. . ._ 26 . J~ 19 109 30 lJ 5( 7 

1933 •• _•• __ ._ 9~ ~86 71 2'32 46 23 1.0 .\2 1934.. ... •• 695 1,178 1,061 M.1 13 9 7P7 m 1935 . ._ .~.o;5 .778 3,028 31S 96~ U 1936... __ .___ 10,461 B32 4,nz 235 3 1 3.>5 7 Ig37 •.. G6B 18 529 '/6 ._ . __ .. 6 2 1938•• •••• 9 .____ 10 .. __ . •. __ 

,----,----,----,----,----,----,---- Orand total. •• 1 17,OaG 3,1342 9,I};\9 1, sn H' 2, 3~2 ,~ '"' 

Tn' year 

1917_._._ ··--1 :~~._ ...._- ._­ J91~ _. __ . 

1921. ________ .... 

Inz__ ...... _____ 1923.. ________ ... 1971. ••••• _. _____ 1925. __________ ... 1926.. ___ .. ______ J027 ________ .. ___ . 

1"70;_. __ ._. ___ 

J~2~ _______ ••.. __ 

1930_••• ___ •• _ J931 _________ •.. __ 

1932.... _. ___ 1933..______ .•___ . 1934. ____ .. _ 19:J.5 _____ •• _. ____
 

1936_••• ____
 1937__________ •• _._
 1938_•••.. ______ .
 ------.- -......_­ ,~ ....-_ .. ISO 1__ ...._. " --­ (1 rand tnt"l. 4,830 375 3, &15 :\4.,040 1O....n ~l~, 80;~ 2J, ~OO 558,926 I :l:l,ll:IZ , 

Final notues of deficienc!f.-There 'VCTP- ]0,241 final notices of 

deficiency moiled to tuxpo,yers during the year, as compared with 

11,989 in 1937. 

Conrerenca 

ConsoJidal,ed Divi"ion

""Lurns c"t....J"'~jaD

rolurn, 

AudiL Divl~lnn.

Individual T.u Teturns yc~r

----~--_'I Orl~LDai IR_,"_'_.,_oo__O_'_"_I~ _"_'"_'_"_'_" _0_'_"_"_'_' _R_"_'_••_,_, _0_,_"_"_'_" _R_,"_'_,"_'_' 

"'"1" 3~ ________ .. 69 _. ___ ._ 4:1 '" . __ ... ._ ... :u . ___ .. __ ._ 61 ______ • ___ " ..--"---' _.. _......._-_. " H 7J ._. ____ " ., 30 :~~~::~~~: 62 ______ . ___ 21 ._._ ••• __ • " _ I""'" :U 66 _•. __ •.. _ " .--­ "' .... ao ____ ._____ ;11 ., __ 30 N .......... ~7 .. _. ___ . __ '" .. _. , " , "' " , 122 - - ­ -...... • r,\ , '"' ....... -.. H " " '" , ,5 • '" ," • • '" , "' , m .-...­

" • H' • • ,,, n 'l15 .... _... _. " n '"' " " m " ~" ,~ " ~7a

~3 " "" " 4,0 .••.••.•. ' ~j~ 71 719' 

" " '" l3P 1_______ HI " '00 

"" '" '" ~17 r,;o _.... _ .~§ '117 1.068 W. " '" 4.\0 1.1~] --_ ...­ "n "" 2. i09 r:w ,~ .~3b 3, f>~~ 2.516, t. ,~'l ~_ >1)6 7<~3tJ.

1,595 .12. 10.670 l. $41 ..--_ ... _. l~, i'~7 \U. 67~ );,838 

1. QUl " 579 17,702 I, 6foO ~17, 151 ...-­ '!3~. SO] 1,660 r, '" l,230 "' 3~;, ;.03 31ll>. ~<l;l 91 , 

! R., Orj~lnnl opeDed 

Tor"l p~n~io~ 10 Wk,hjll~l_on

aDd Oeld 

PendillK;n field 

! Ro' Ori~;llal opened Re' 

opened 

Pending in 

Wk'h;ngt<>n 

Spoeial

Adjmt. 

mcnt 

lJivi.ion 

R., ! <Ipeoc~ Reopenedl Orl~I11"l

--'-,----,----,---,----,---,----,--­

l:t\Vlo~"rjng and \".Iu~lion

j)1"i,ion 

OtL~in~1

I 1--1 ,I ,-­

REPOIlT OF COl\ll\lISSlONF.R OF l:!\TERKAL REVF.NllJ·~ 15 

_""11mb/'r (Jj Jinal11Olicc8 Telca~ed dllTin(J /hejiual yeors1937 1.1'1111938 

QU"'-'cr Iga; 'M' s"pt"mb~r... _... __ .. _... 2, Oil:! 7, aw' 

Dr.:;:rnhet. __ 3, ;;0 2,1;2'

11 ~r~h . __ . .. __ .... _.... 3,059 ~,41'·

June__ •• __ ••• 3,097 2,20r;;

TOlsl_ 11,989 10, :HI' .••• 

The number of tox-yenT euses oppeuled increflslld from 4,567 in the 

fiscal year 1937 to 5,881 in 1938. . 

Nu,mber of tox /leOt8 in~olved in petitions Jilrd ulilh the Board oj T= Appeol8 dU,Tin(f
 

the fiscal year~ nl!/{ awl 19S8
 

'fo.1 )-car IQ37 W~8 h'}Mr '~I~­

1017____ __ __ _ . .. .. _ IP~_._ . __ .. __ 97 (H 

19I5 . __ . __ .•_. , _ , '" ]~LQ_ ••• •• __ ._ •• _... 1.\5 j'/Q 

lU~~. ._ 170 124 

IQ20_. . _•.. _... _•.. __ ._ .. 19\0•. _.• . .. .1 " "

an 1~3L . .•_.. __ .. __ .. __ 2B" 1~~

1921. ••• _ '" " l~a2 .. __ •.• __ ._ 5&l 2~9, '" 1~3j . .. __ . 1.:11~ 682 

1923 ••• _ 

1922 .. __ . .. __ .. .. _ '" '" 1934.. .. _•.•_.___ l,4M 2,165 '" " ~7 W35__________________________ 228 1,571 1924 ---------_. ---_ .. _- " U 1925. 1930.. ._•. __ •. . __ • 360' • " .. 1926 _ 19<17. .. _... 5·' -_. -_ ..-_ ..---_ .. _- 45 '" 1Q27._••• _ 

'fotal l, li67 6,881 '" " I 

Adtlitirmal. rCvt1luc_-The t,o ttl I addit,ionill revenue mode avtliltl bIe'for 

colleetion wn~ $20.5,862,242, tlO' compared with $242,761,874 in 1937. 

Of the am0unt assessed in 1938, $53,877,036 was list,ed lmder the provisions of collectors' mimC(lgTtlph 3552 and $151,985,206 was assessed 

after reyiew nurl eon~idertlt.ibn in Washington of the qases in~,oIved.

Clas~'ificalion of the oT,,,,vn( m<ldf. oJ)(1;I<lble for CQUec!ion afte,' col1_8i(leral,;on in 

lVosh':"llt(>n a~rPrdinll to the pr<llwlure ~noo(J)ed durinll the fi8callltoTs 1937 ~nd1938 

I 1937 19~8

Pn),-o,ln,• 

Aruounl "". Per<>lul .\rnouol_ "". P~r"elll

sesood c{ tol_al .e"",,<1 o{ tolnl 

Assessmcnt" h","~ On ~greements executed prior to mall iDg 01 90"I~y letters______ ••. ___ .. _. __________ $]]7, 705, 31~. 26 [>J 5 S~,~. !IlJ~, l{;9, t~ o. Assessments b!l.8ed on ,,~roomen,s exec"te(] ,,,b•.,. que"t to mkiljll~ 01 ~O-day letter,_._ .. __ .. _. ___ . __ 4,1i68,82S,36 "; t. ~n, o~~, ~J , A.s=mellls U,ted in Cll.Sf'~' where taxpayers neither 

.xecUlod agreements nor filed apPe<>l'. _. _•• ___ . __ 16, Ob9, Q23. 51 ~, r> It. 945. lliO,llll 

Asse.",HLonls IlStcd in appeale(l CllSOS. alter trinl on •

tho mortt' and deClSinll In, the Board nf Tax 

App""I,. ". upon sl1[lul~tion helom the Bo"rd "f ""se, seul.d by Technical Btaff ~n~l"r Geneml (~o"n,"l - 43,186, 9ffi. i, Z.U 'H, ~~t, [~~;_ U A " lmt.me t-ii;L'd credii-cl"iil,s-r.;J'-ct~;C ::::::::::: ~. 020, 818. ~\ 2.2 1.":.l,3n_~~

Total _______ • ____________________ •• ____ --- 18.'i. 481, 8~6.51 100.0 l~l,'lI>,\2U1,_ 71 ,~

" 

" 

In oddition to the amount of revenue thus mnde f1\"ailuble, f1dditioual tuxes were f1Iso 11.5scssed under the jeopflrdy provisions of the 

8e\'crul revenue acts. 
16 REPORt' OF COJlUlll;:;SlOXlm OF IXTEnNAL-lI.E\'E:KUE 

Ada,tional re~entle a88P~8rd "w:kr the jeopardy praL'iair"'8 of revtnue aels during 

fiBClJ.lywfs 1937 flrttl1988 

1917 19lB

Vnoler I.mnkrup~c~· ~nd ·di".~lullOll pro~ure . __ . _ 

Other jeo""r,ly a;;'~"'1mcn(;_

$8, G22;7ot. 04" ;l~:'ln, 2.i6. 71 _ .. 1,J.(~5,53~.511 ._lb,:'I~.'&l2.~

Tol.a1 8"C~'"'!_. . _ 

Inlomst. _••...•. _________ __.••. Pcn3lHe". __ •••. . _.,.,. 

. 

_ 

••. 

.. 

_ 

._ 

. 

___ •. 

•. _.. _... __ _ . ._. 

2~, ]58, 2~:J. 60 

4, (OZ, ~62_ a1 4, OM. 530, 51 

:'1. (,I 1, 51i1. ~g

10, 6(1, 12~_ lB 3, 61~. QO~. 6~

a rand tnl ~1. _. . ..... . _. _ _ .... . I ]~. 8:>:1, 13~. l~ 4';, 867, ~1>3. 42 

Agreements to a,dd'it'ional a,,5~e.<isments in excess 4 $.25,OOO.-During 

the :reM a number of etIse;') in \'01ying ,;ery substant,i ;J] deficicncies were 

u.sse.ssed upon agreements slOcured from taxpllycrs by the field find 

Washillgton offices. 

'C'I08I;iji,colion by amou.nt of defiderrr.y r.aBfa 81) elI)8ed du.ring the fiBcal yeor 19S8 

~1'~~Sb: .Ag~r~~~I," <lao ;;i" 01 delidenoy aj(rc",ll," lIe;~llCJ~< -----1 --­ B~,woon .~25,ooo ao,l s.'n,(IlQ •. ..•..••.. _," •.•.•••••.••_ 310 \10,81 oj, 21& 71 Il~tWOOll g,'JJ,ooo and fJOl',ooD __ •..•••, •••• •••.•. • 127 .j. OW, 407. 41 

Be!,weon 1100,000 a,,,l ~2['-),1)j)0. •••.•••.. _ __. _••.••••.•• _ ~'; II, 231, 250. III Il~tween ~21,(1,OOO an~ \:;0[>,1,..,[1. ••• ••••••••• ••••• 21 fj, 014. 023. 17 

'Bel,ween $:;00,000 anol ~l,(l.JU,OOO ••••••••• _ _ •••••••••• _ ij 3. tlG7, Mo. ~6

,Over ~:'~:.:~.~•. _.-::::::::::::::~ :::-:: ::::::::::::~:. ---: ::::::::::: :::::: --5i: I .~: ::::: 

Dcfici,)nl':ies recommended by lite field sermce.-Thc net deficiencies 

(total ddicil'.llcies, $282,322,939, mill11~ overflsses';;tth;llts, $23,520,55G) 

ree0J!lmellded by the field forces for the y(1ftl" amount to $25~,802,383,

_un flYlJl'tige of $81,692 for each of the 3',168 llg:cnt" llnd ,'lu{ht.ors. 

Clai[ms am,d oDl'''a8.~e.'1smellts.-Tllfl follow-jn!: tabl(' shows t,he number 

of elaims disposed of [I-tul certificates of oYl'lra~sessmentisslled, together 

with the llmounts of ()\'Cl'tbSl'lSSrnenr, involved, during the fiscul Yl)lU'S 

1937 -find 1938: 

,y"mber 0/ claims dispo."J(/ of and Grilljicolp~ 'J"d a-mOlmtB oj overas,'c.'.'mc"is iSjl;ed 

dur-inq the fiscal ycar8 lflS? (md 1/138 

,,. 19(:7 

Claims; Numb<' Numb<, 

.J'en,] i!l~ at beRillD i"~ ol.yoar__ ___ __ __•••••••••••••••• 26.605_ 24,517 

Filed ,'ur;"~ rem r,n"", claim') ••••••••..••••• _ ~t:, ~~2 ~~. 0:;0

H"oein'd from "'b.,., ",",<r",,"_ ..............··1 J. ~;I;;
 " 

'l'n.,,1 tu be ~ispose<l 01. •...•.... _. _ t':, '\10 77,616 

Ano" e<I in fnll or in part. _•..•..•....•.. _. _. _._._. 

n~iec1,ed ...•••..•••.••_ __I 

,­

1r,.345 

1\, ,..., 

:J..l,12:j 

11,07~

T"r31 disposo<:! 01 .•.••..•...••...••...• _. _.•• _ -I 42, 113 ~5, ~l

l'"n<!ing at end 01 }"oar_. ._ ••. , ...•• _••..••. , ••. " 2~. fo17 "~.415

Cw" neate, 01 o;'C';""o",rneur i''''med w ben no elam~' Mad heen hl~d_ 33, ,Dr, ~5, ~~"

O"ela""""""nt, "0'1·1.<1 I>r­ Ah"te",enT 

AlIlouTII SilO, 02(, Jt)~.1~

.'ll""u~r

$o9,:i:z!l,Il:H.;J) 

Credit. 

l(efund ._ .. -. __ ._._._._ .••-._ l;:.91~,O.\~_13

lB. 014, S1~ 21; 

];), '~", 15"_ 41 U" 111. 64r,. AA 

'l"olaL 

Interest. 151,~57.06'1 H 4,lO~,lI-ll. f1! 

101,927,840,82 

5,217, 't>8. 39 

Orand toWI_ 15[>. Zr,l. 'l'JI, 57 W1, 145. 609 ~I

r-NOTE __Th. am,,"nt im'oh-ed in ~Jnim, IH~" <lurinR tbo ,-oor 1938 wa, ~loo,"L,C!7, "(lmpared willi 1Il1,~~1.""~ 1M prec"dlllg )'OaL at lb. ololm, db~~",,<l 01 during tlie >'_, l11e ~m"uot rojooted Iel,alo~

'7~,!>,;7..'l(,l;, ""mpared ,,·UI, $132,926.17; 'lio J'",,__"<lLU~ I·e",. , 

_,f, 

REPORT OF' COflUIISSlOXER OF IKTEHl'AL RIWEXUB 17 

Thel'l'l ,,,ere illso nllowol] 17,308 collectors' claims; of which 15,407 

r('comll1ellded Ilbat,elllents or credits find 1,901 recommended refunds. 

TI}('se clll,ims werG largely multiple item cluims or clllims for refund 

to numbers of taxpllyers, llnd illvolved 31,632 items for abatement 

01' credit nud 126,107 item>! for refund. These udjustmentf> result 

Ilsulllly in consequence of mathemllt.icill etTors mllde in .the prepllrllt,ion of ret,llln8 by tllxpayers: 

F1:eidrcrommt1l.dab,:ons upon claims f01' 1'(dulld.-Tlt8rc wcre 21,897 

clnill1s foJ' refund, involving alleged oYeqJilyments in t11(' Ull10unt of 

£22,730.9.')8, illvestiguted by the field forces dllrin~ the fiscul ycar. 

Ovel'us"essments totalin!; $7,095,547, 'or 31.2 pereellt of the totlll 

amount, claimed, were recommended, and the balullcc ($15,635,410 

WIIS r('commended for l'I~jeet.ion. The exuminlltion of claims for 

refund which were rejeded resulted in t,he determination of deficiency 

tnxes tmd recommendit:tion for the 1l";')(JS';;Ul(Jnt of $6,145,945. 

Dcprct:'iaiio'li.-Depreeiation deduct,ion.;; chimcd by t.flxpuyers on 

ret-urns filed were disallowed in the nggrepltc amount of $224,HH,504, 

.Additionill hlx resulting from such disu]]owllnc.es was proposed in 

the nmount uf %29,922,127, of which S;2li,290,u20 was ngreed to by 

the taxpnyers. ~' , . 

Decentra1-i?ed procedure in the Ole/'eia,nd, Dalla,s, San F!'aTlci,~co, and 

upper }lew York di'v'iS'ion8.-The following tablcs dIsclose the results 

.obtained undGr the decen.f.ralized pl'Oc(JdUl'c which is being t.ested in 

the Cleveland, Da1las, Slln FWJ\cisco. nnd upper New York divisions: 

CLEV~LAND D1VliHO:­

fjO-day' proced'IJ,rc 8ul/imor!l-Apr. 1, 1[.3(), I~ Jl"le 80,1.988 

, .Al'pro~cd

:\'um1}er Frcpo"i><1 d., '\ ----,--­ or res,,, -, ti~lenOY 0,..,.· Ue~dency as......'ueu. 

FOJ.1,O....-'UJ' NOTJCI<" 

ne""i~~<i Ir~m JO.~8.v nl~..••.•• ~, JIiO $ll,5:l5,219.~I.. • _••••

T<>tnl. ______ I~I 11.535,219.31' -••• - -. .. _••..••-..• .-•. 

Additional b., 8fTe",1 "-.•.•••••••.••_ 3,178.037.36 _••.••••••• $1.9C>2,2~4.8S

Addltlnn~J I·~' noI8,'eerl "To llnreau" •.••.. 1.820 3,D~6,\l>JI.,'J7 _•••••• __ 2.&i2.87~,9t

Jeopardy a"e""'ullt re,ommended •'To llmc.au·'._ ~t;,39~.~1 .-..... 40,801.56 Propo'e~ t1oflc;.noy chall~.d to­ '" " Xo fa'- •...•••. . _ 2JIl. 01~. ,,1
 

Ovoras.,e.s''''eJlt agreed to...• _•..••..•. _
 1),20"5. !l!l ,1\1,70';''-25-1· __ ·::::::::­ '" Q ,'er""se.ssment nut a~r,,",] t<> _ _ ••.••_ " ~~. 2~~ ~5 :n, 1l8O. 56 OO·d"l' letter Is,,"'OO.._. . ••••••.•••• __ 2,Z:~,I"I,6J 2, 07D. 750. ro D~fle;~.ncy pertially a~reed to 1:>.10," j,<uanea ot " "" lIO·d"y Jetter (90a...,;)._._ ~r, 79'\. 70 

TotaL_••••••••• ••••••••••• 

R.tmD< on band Juno ~O, 1938. 

Received __ ._ .••... OO-DAY C~"E_~ -....... "1 :>lf1 I ~,070. 700.50 1 1 . __ .
 

TotaL.•... _ _ . ••__ •••••_ ••• _. ~I ~;'070.75(}.'50' :•••.•- -- .•••, ••.. ­

.!£ f'~

~~

~~

-~ *;;: ,"'.­ .~ --j~

i§~~~~ &; t; :;;:';'j;:;:o~ ",. E~

, , 

,I' I,: " , 

" , 

Ii 

;;J ~:>

p'"••.mllllll!!!!!!!'!II'1Ii',.'_.'.r.....!!!!!!!!!!!!!!!i"iI.!!!lr!!!'!!!y!!! !!!:':!'.""""!!!!'M!!!!!lIII.r_, 

- ,., p 

.~~ to ~_~

.. ... ..!!,!!,,!!!:,::'o:!!'!:!!'"!!!!!'"!!!M!!!·!!!!."""....

&:

.'

~io 

r, 

0' 

" 

0' 

" 

~i

"'

Ii": 

" 

, 

.~

.8 ~~;olg 

.11,,1,. 

,r 

I 

~-, no

'7 

."

•

<

,

1 

r 

'f

<-, ;;; 

£- g ,~ , ... j 

0 

0 ~""4 Z 

1; b 

,

,

" g 

, • "

= 
••• ---

--- --------

---

22 RY-PORT 01-' CO.:H:r.IlSSIOl':En OF Il'TERNAL REVE1i:UE 

A new division ~'n.s ostll.blished ill tho IncoDl<? Tnx Unit on June 1, 

1938, to adminisLer, beginning July I, 1938, those clo.ims for refund 

of processing taxes llnl! rchlted Hoor stock tux elaims requiring fiold 

investigllUon, proviollsly o.dmiuistered by tho Processing Tux Division 

of tho Miscellaneous Tax Unit. The flOW division is also responsible 

fOT tho disposition of nil unjlist onriefi.IlHillt t/LX returns. Arrangements hll\'e been modo to llppoiut (l substimtilll number of genem} 

deputy collectors for IlssiglllUent ill 13 regional districts to. expedite 

thiS work. 

MISCELLANEOUS TAX UNIT , .' _. , . 

Tho Misccl1u.neotls TIL" Unit is concerned with the a.dministmtion 

01 all interntll-rcvClluc tnxcs except the income llnd excess-profits 

tll.xes, the tll.XCS Ilpplicahlc to 11lcoholic hcveruges, llnd those imposed 

under the SoCilli Security Act. The titles of the respeetive divisions 

of the Miscelillneous Tax Unit indicate, in general, the nature of the 

tll.xes adminiswrod in ollch di\·ision, and mOl'e dotuiled information 

with respellt to those taxes is sot forth helow under the ellption of tho 

pnrticulnr division llrrected. 

Collections of miscolllLneOllS tuxes for the fiscal )"f!fl.r 1938 exceeded 

the collections of such tll..'{os for tho preeeding year by $10.),733,669. 

ESTATE TAX DIVlSION.-'l'he 'llu·ious laws under which tuxes ure 

imposed applicahle to estntes lmd brifts Ul'e ltdministflred bv the 

Estate Tn.x Division. . 

ColiOlltion;; ..of ,cstM,e,,·tux> Ifor ,·the year. l'Mched the highest Ic-vel 

in the history of this tnx lind amounted to $382,175,32G, which is 

$100,539,343 in exeess of the eolleetions fol' the previous )"enr. This 

increltSe is ltttrihutll.hle llu'gely to the lowel'ed exemption flnd the 

higher tux rntes provided by the Revenue Act of 1935. Collections, 

however, were somowhll.t advorsoly llffeeted by the operntion of t.he 

optional valuation cllluse contained in the Revenne Act of 1935, which 

permits exceutors to vll.lue estu,tes either as of the dnte of denth or 

as of one yell.r alter the dnte of death. The eloction to return tax upon 

the lower bllSis wu.s taken in 2,411 estates llnd resnlted in a reduction 

in collections of more thlln $27,000,000. The colleetions of gilt tux 

increased from $23,911,783 in 1937 to $34,698,739 in 1938. The 

collection of a.pproxima.telr. $35,500,000, representing deficieneies 

fl.8serted in 742 'estnto.und gift ta.x coses, wos dolll.yed pending a.djudication:of!ll.ppen.ls:.filed with $.o;United States Board.of 'I.'llX Appel1ls. 

Return8.-There were ]7,794' esta.te-taX' retu-rns- filed~'dui-ing' tho 

year, which represents Il.n increase of 2,550 over the previous yell.r. 

-'''~--,

mWOltT O}o' COMMISSlOl\}o;R o:r INTERNAl, llEYJn,ulol n 

There wero 16,601 gifli-tnx retllrns filed during: the yeur, which reprosents II. decrellse of 445 returns from the prenous yenr. 

A field inyestigiltion is lIHHie of eyery ostate-tax return filed for II. 

rosident decedent. Nonr~sidcnt estat-c-tllX returns und gifli-ta.x 

retnms, howeyer, ure inYestigat.ed only at t·he speeific dil'~ctioll of 

the Miscelluueous Tflx Unit in Wflshington. Mojor reports were 

filed in 14,955 est-Itt.e-tllx cllSes and in 2,179 gift-tax CllSes, represenliing a gnin of 3,567 reports oYer 1937. There were olso filed 2,497 

collateral tmd supplemental reports. 

Approximiltelr60:Z "percent'of- the'esta.te-'tllx C-llSes filld.-85.pereent 

of tho gift-tllX cases were closed 11S 11 result of the first 'ludit. Protests 

agn.inst deficiencies proposed in t.entll.ti\·e lludit lettors were filed in 

2,454 estutO-tIL'\: cllSes Rnd in 1,353 gifli-tax ellses. DefIciency tux of 

$47222,255 Wfl.8 flssessed in estate tax nnd $7,773,128 in gift tll.:\ liS II 

rost:lt of these fludits. 

Nv.mber of eslale-l<u and giJI-l<u return8 i,we8/igated and alldited dllri~lf1 Ihe fisenl 

year8 1937 and 1938 

ESlate tax ml'tax 

1~J7 >OM ,-----,-------------------I~I---,---,-- '"~ IlQl<lr", In fielu: 

'In band lOt hell'ioning of year._...... .••••. :H,4M M.470 $271 lIecclveU for iovustlgntloo•.•••• •••••••.•• ••..••• 13,000 16, :10:1 $l.l\."l~ ,"" 

Tot81 to ho ul,pOSQd 01. .••• _. ••••..••• -.••..••• lS,OM 2: ~it1 •J\1 "lo' ropo't. s<lbrnitted by Jlord lo'co ..•••. _ 11,576 14,955 1. 9~1 2.17n 

On hand at ond of year •••••.••.. ..••..•_ 6, (78 7,726 ., ,~

J(otu,,,s I" )Jur"",,: I Un h8nd 8t lJo!l'ltl" log 01 yea,. •••• ••• ••••••••• __ -' __ •• 9,290 n, ~09 12.732 ~. 1'~ Jlecoivod ..•.•••.• .••..•••• ••.••••• •••• _ lS,2H 17,794 17, Cl40 l6, 001 1\001'0"0<1•••••••••••••• _••••••••••• •••••••• :109 ".193 .,

Tot81 to ho dlsl'osed of •••••••• •••••.•• __ ••.•• 24.I>4J 29,3~ ,,,,," 30,1\-10 IlLsposed of. •.•.••• __ •••.••••.•• __ ••••••••• __ •••••••••. _ 13,534 10, SI8 21,(114 20,1'8 

H' n• .••• __ 1 2,4(3 I 2,(1)4 I, OlIJ ,'" 

TQtrJ to bedLsposocl 01. •• _ ••••••••••••••• _ ••••••• lJl>posed of. ••••••••••• _••••'•••• __ •••••.•_._ •••••••• __ •••• 

oil iiant! at end of yRr.~: _:..: __ _... _ . 
••• 

24 REPORT OF GOl\fl\II"SIOSl\U Q]<' JRTERNAL HEVENUE 

Claim8.-TIIO refund,;; of estate nnd giH to,xes, \\rith interest thereon, 

nllowcd during tlJO ye[t!' amounted to $~,135,322. 'Judgwent cluims 

in the omoullt of $975,916 were nllowed dUl'ing the yenr. _ 

E~I"le ,,';',j fJljt I~ d"im3 received rmd disposed of dUTi-r.y the fiscal Hear 1938 

<':I..;,~> ~le<I

OlllJ~"'lI,,ly j 1937.
 ~r,"""h.<I. ____ ..._
 "HeOl'one<] ___________ 

'f')1,,.1 (0' be .<li,· 

po'''''1 ~L. _____ 

AIIQ",.d_ .. __ ..•••• _
 Reject",].•. _______ ••.•• _
 

T"\,,I dispo.>e<1 of.. 

On h~",1 Juno 30, 1938••• 

Nn <I~jUlS illed, u,'eras­

'e:;suw"',s aUowed••.•_ Illr~re,t allo",,<1. _______ 

T"tnl smollnt allowed, lncludlng
 

inter.'t.. .. _
 

Esta[e-,,,-, Clailill (Jill.·tox d~;ms

Refund Aba~ern"D1 Refund AbatemuuL 

Num- Amoutlt Num- A[~OUD1, },'um· Amount Kuru. Amount '0" ber "0 ber 

~r,~ $3, J6i, 473. ()'i 7 $15,826."4 $0, ~21, 'ifill. aJ 7&l _&,922,656.32 :l83 2,902,410.60 .5.'g "'" 1,(,U~, nY, .\7 1\5. S154,'ii17.'47 . 2; 007, g&(J, 4U - --_.- .. -----..... " n an 7~ - ---- ..- --. __ .-

1,07i O,5~8,089.'4S 2g5 -~

2,078,2]7. f>iI U" 7, [,()2, 550, 00 65 104,617,<\7 

570 1,882, OS>;. 11 2M 2, U66, 466. 48 :101 0.:.12, 8511. 01 M 1M, 130, 48 23!l 3, 802, ~78, 53 4 ~47, 48 '"' 1,4.%, IJ74. 46 , 20,48U. YO 

bD 5,684,400:0t 288 2,906, SlJ. 90 f>;'iJ 1. 7GO, 8~1. 03 50 1M" OJ7, 47 

'M 3, OlJ, 622. M , ll,42:1. $ '"" 5, 73~, 719. 03 -_.... ----... --. 

1;]5 1, S5-~, 240. 00 'ro 6,542,566.01 ., 1MI, ~J2. 2·J ,., 100, OH. 4G --.... 850,740.82 --.... .. --...... - ---... 51, 4f,U. 22 .. --- ... ---.... 

J,~1914,59J.onIIO =~

577 9,['()9,m2.4~ 67r, &H,~H03 " 2:10, Oi2 9~

, 

To~; .. cco'DIYISION,-This di\'ision'is concerned with the udminis_ 

t,ratillll oJ qle IIlWS ::I,lId regqlations rehlting to llie tax OIl tobacco, snuff, 

cigars and cigarettes, cigarette IJl1pers and tubes, the purchase lind sale 

oflclll tohaceo, ::I,ne! the mU-llufacturo ::Ind removal of the al'ticlBs mentiolled; the removul,' -tax-free, for w,e of the United Stlltes, and the 

remo\,tLI without, the payment of ti},X for export, ::Ind for use as sea. 

storcs bl~yond the jUl'i~diet.ion of the intcrn::I.l-reveIlue laws of the 

United Stl1teo:. Tile tobacco tax collections represent one of the principal sourcc" of ineollle in (,he Fedeml revellue system. 

Collcctionsof tllbliCCO taxe" ::I,IUounted to $5G8,181,9G8 for the fiseitl 

yC::Ir 1938, whieh reprcsents the la.rgest ::Innul1l eolleetion hom .this 

source sin~c the first int,ernul-revenue til,xes in 1862., m::I,king the fourlli 

consccutivc yellr t,hat (,he.se. eollett.tioM; lmve exceeded 011 previous 

a.nllulll colleetioll". The co]Jeef.iolls slmw 1111 inerease of $15,927,822, 

or f1pproximately 3 percent, oYor the collections for 1937. 

.

~. BEI'Ol\T 01:' CO,\I~II~SIOl\'Er. (Jl" l);TEll""AL ,m:;vEKuE ~5

IIncroase or d"",ca"" (~)' 193i 19:>3 SOl"":" I 

Amount. I I'ercen~

.,g, 4l0, J79. 3r, \ ---'$288,125. gi .'-3.0 ro, Nt. 305, 33 \ 152, J\l8. 0-1 106, 18g, 42 3, \/(1)..48 

2, sa;" -Hi. 82 2,U50,8~3,80 -li5. 62'1. 02 -6.2 '" 

412, 49~. ~7 ~H, 069. 82 , -28, 4~8. 5" '-0." "' 0 .... "c -7,55642 -U.3

400,011 48 3.7 TOTSI •••• ••••• _ ,''', ,'0. ""~ ,., I,""""".,,,.vO I 

,>4 "no '7 130. ~gJ:. 26 13. S;2. lJ 'Cigars (s,oall)_.••••_ •••..•• . ·····1 10.1 

'Cigaretle, (smalll •••• _·_._ ••••••. Cigarettes 1,lI-Io.Oi (largel •••.- ..•.•. • 19 2:3i 651 21,lH572 17,-105, 153.01; "A M"?<1fi -_ .. - M , 4Qa 4~2 g,~ , 

' 1 "' •., ___. ___ ._3 i, 0",';. 443, 05 '2.'0 "l'obacoo, manufactured. •••••• _ I·., V",""',UU,_v M"" ,,0 1-----;:;-",," nao-;'-­

6, 009, 508. 89 6, 6ill, 8.03, 6i· 19,344. i8 ..'3 'Snull. •••••• --- ••, ••••••.• ----••- .••.. 

UI;697, 1: 036, 098. 2i '1.7 ow. IT 00,600. %1. llO 'l'otal ---_... _...­

2,447,87 2, 421. I'll . 25. ~i U 'f-eM tobacco 001(1 • __ ••••• _ - ••••••­ 1, no, llO2 98 67,'il;i\.30 6.'1 '<;iraretlo papers_ ..... ••..•• 1,10'3, 1I4. 59 D,262.40 n, n6, 00 1,320.40 1.0.0 'C;g>lrette tubes_.•., •••..••_._ 

:;~J. 254,140.22 W8, lSI, 96i. 53. ,,10,927,82231 Grand totsL ----_ -­ " . ' .' ' '.' ," I)

1'he t,ux on smull cigflrcttes allJounted ~,O $493,432,9GO, ,an increa.s~

.qf $17,405,753, 01' 3 ,GG percent" oycr tbe·pre·yious year, .:in<I represen~s

:86.8 percent of the totfl1. tobuceo.t,uxes e.olleet.ed during the year.. The tot,u1 collections of tflxes OIl both cignret,te'papers' and t,lihes 

.llmounted to $1,182.539, ::Ill inerp':I5P'of $6G,IG2 oYer t.hc colleetioris 

from this source durilig the prel'.cdillg :yenr. Pacl~a:;es of cigai'ette 

pa.perS contl1ining llOt, more thrlll ~5 pnpers l'llch ilrc n'ot subjeet t,o tl.lO 

tax. Cigarctte tubes reIllovl:d from t,lw p.laee l'j' lllflnufileture JOT use 

by ci"tlJ'ct'te llllllJuflletllrcl's llre e:xemjlt from t::Ix., ," ' 

During the fiSCll1 yellT, 1,011 pnrmi t,s wtirp issued for thc -\vithdmwal 

,of tob::Ieco !Jl'Oduets' ,tllx-h:ee fIll' u;:e of tlw l)nit,od $taf,es, Tile:;;;!' 

permits co\'el'e~ 5G,/OO,OO() dgar~t,tes and, :::l24,G3~~ POUliQO: 9r ;muI!u­

'i'uctnrell lobaceo, f" 

NumZ,~r {)f daim9 for !he re!ur,d rind a!mle"lrf'/! oJ !flli(m:II·'aulf, ffJr the udfJmptifJll 

oj tfJbfJCW ~!fJmp~, and for drawback, recrlvcd (1,.,1 d,:ipfJs,;rJ "J durin'] !lIe fi~cal ywr.I,488 . ," 

Rcd,,,,,p(i,,n AlJa,~ment Um:"ll~otibl" 1 Drawbaoll;' Re:"orJ 

!\'rlm.! bcr' .'\.monnt IN"'''., bcr Amount ~~';"I Am'Jr1nll"~~~'1 A,a~uulINb~~·Ij.1U·o~,n,t

I I I 1_-1-1--1-1-" 211, 746. 7& ·o~ loa,,,1 ltd;' 1. 19:\,_ '1$1, 310. J~I 2711 $13I,-l70.l1l 20 4, \\47. 54 R"";,·,,,I .• 7 ll'-l. Gl, I, ,:r,3 I. 'l'93. \i<o:!. ;,~ ;;I'jL~;;: ~il"" iiil$I'-71~'- ,ji I.r',\ l,c'l'.1;L~7 1:1 l~,O';S."ib l,:JIJ4C, 22 6,694.29 

107,30 z.:: ~,<Jl~ ~~ ~I 4,~~,j."" 7 4()2.m Ali"",e,1 ... " '\-1(1, I, ..ro neje"I~,l __ . '''ln hand J"n_ 30, 4. ~02.~-l 2.'lS1 1~7. 1:'3. SS 171 2'l,OO~ 701 ......1. ···1···_·+__ ··,_· __ 19:10•• 

I In adJH.ion, Intere"~ in ,be ~m"u~t or :>4.-10 wa, .,llmo ao!. 

l0576!1--~8--'
•• _••• _ •• • •• 

_ _ _ _ _ _ _ _ _

26 IlEl'OilT OF (JO)l?lU"6{Q,:><J.;lt OF J1'iTBRXAL H[;Y~::';l.J.E

The >'lllll of $1 ,2\Ji ,271, representiug claims allowed for redemption 

of sLamps, indll(\cs 1.ltn following: Slumps which werc rend{,.l'ed llse-­

Ics~J $806,727; ;;LIHllll;; for which t.he owner uncg-cd he had no furtherusc, $14,860; lind the villuc of st.f\lnps nHixcd to pnekilgcs of tobllCCO 

products witltdnlWJ] frol1l the lllllrkct. by Lho Illflnu Cnet.ufer 01' illl POI (,(,]',_ 

S475,GS4. 

Undcr tlte !>l'o\"isiollS or scction 317 uf the Turin' Act of 1030, 

fllnllufuctlircl's lIrc flllthorized (,0 withdmw from their [Dowries t-obacco 

products without t.]w jlll'ylllClIt of Lnx, for usc as sea store.:>. These 

products ure dcJiq',rml dil'cctJy to YC.SSdii or to bonded tobllCCO SCll 

store;; wfl!'ehouses [or subsequent dchY(~r:" to ycs.;;cls. There nrc 22 

snch wllrehouscs Il0W ii, opefllt,ion. 

Delllileo sLntistjes cQ\'ering the IlIIUmflieture lind relllOYlll of Jllunu­

·fuetureo to!Jucell, sHufr, cignl"S, und eigluettes, tlle reccipt, find ship-. 

ment of leuf tobucco, nlll! Uw retno\·nl of eiglll'Ctt.e pupel"s Illld tubes, 

will be fOllnd ill the tllhlc:> ill the uPl'clldi:". 

A membcr of the SPCCilll field foJ'cc opel"Htillg under the Sllpcl'yjsioll 

of the MiscclllltleOIlS Til:\: Unit llssigllt1d tIl the dmy of inycstignt.ing 

yiolntiolls of t.}w t,{)llI)l'l:,) LuX Jaws reported IIPPl'Oximutol:r 200 cuses 

ill\'oh-illg yjolu,tiolls Ilf the lflws J'elrlt.ing to tobnceo during the figcnl 

YCllr (lJlJed JUlle 30, In:38. Grcut (]ulIllt,ities of eiglll''; und eignret,tes. 

found to lw ill illegal cOllditioll, dlw to beHring reyellUe stflmps lhn,t 

hud becn pm\"ioll;;IX l1~ed, wom s.eizl~d Oil t.hc premises of retail stores. 

Thirty-t,wo ~ei1.\lr{~;; of flllltOl',ie,; werc Jlwdc anti 52 specifil i)lyelltoJins 

,",,'cre tnkt)ll, les\l1 I.illg ill USSC~Sll\ell Lof l\ PPI"\I:\illllltely $51,000. Thirt:vfive cnses wme l'{~portt!d to t,lie Ullited SL;\lt~s lIt.t..ol'Jle)' foJ' IIppl'opl"iHt,e 

fictioll, 

BITUM[~OUS 00.'1.1. ..INI> SII.\'EH 'fAX DJ\'Ii3ION.-'fhe fietivities of 

thc Bit\llllilious CouI Imd SilveJ" Tux Division rc1lll,c to the Ildminis-­

tmtion of t.}w tl1:\(1S il1lposed under th(~ Bituminous Coni Act. of 1937 

find the Silvcr PIIl'cll11se Ar,(. of 19:H. 

Coal iax.~The Bituminous Cmil Aet of 1937 imposes _two tuxes 

upon IJw sllie 01' fltllel' di!;\>osl1l of bitumif1{)\ls COIl] by the producer: 

11 tllX of 1 C;Cllt lWl" lOll Oil 11] sllies or ol.her dispUSlI15; lind 11 tn.x: nlllOllnt-, 

ing to 19~ pcrecllt of the sellillg price 01' fnil" Hllll'ket. yulue of the cOlli 

whilc Ihe pmt!nt;cr is ]lot, II member of the Bituminous COlli Code ir 

the tJ"llnSllct.loll. is subject to t.he Gode. 'fhe uct specifics t,JUlt nil 

illterstute l.l"llllsnctions ofte[' the efl'Cl~tivc dllte ure subject to the code. 

Under ullthorit'y contllilletl in the net, Llw N'lItionul Bituminous Coul 

Commission to dute Ilils found the coJe likewise uppl:icuble to illtru~

stllW tmnSllCtiol1s in 19 of the hU'gcst, producing St,utcs. 

RcLUrns totaling 48,765 were l"ceeiY(~d, l111d llssessments nInounling 

TO £3,367,944 were cnt.r.rllil und lIppronld b)' t1HI Commissioner. 

LUl'gely liS the l'csult of I~ coopel'lltive pl11l1 of COVCfi1g:e worked out 

with the COil! Commission, whereby II lllllnber of its lllspecWrs nre 

fissisting cpllecLoI's of illtCl'llul rc\'eIlU\l, t!lnrc ,hud been :In il1('.r-ellse or 

50 pereent ill the 1l\\I\llJCl' of l'etul'l1s filed hy the end of the fiscal yeu!'. . Credit CQ,8t:s.-DUJill" tile fiscul ye,ll', 1,Il06 COlli-tux credit Cllses 

im·olvill" £34 7011 wlm~ lw:ei,-etl, niH] 1,88!.! CHses hl\·o["ing $34,422 

WCl't) tlisjlOseri of. Of thi:-; llumber, .1,814 CllSC,; ill\'()lving £33,O:il 

were lIllowlld while 75 ill the nmOIJIlt. of £1.3HO were rejected. At I,he 

close of the ds(~ul velll' I.heril Wl)l'e 011 halld' 17 ens,":> involving $377. 

Cla·imlJ.-AIl llllol"sis of t,llC c1llims foJ' t,he rP-fund lllHl nbl1tel1lfmt 

of the coni tiL' wl1i;';h wore !'ecd\'tld lInd Hdjust.ed during: thc yC!lris shown in l,hc IlCCOll1pllllying tuble: 

~i,*ief'1+-W"V"ro·· ••¥« ri""lhi4¥thi'i'%.~¥oio..:;o;'''_his' **ii*"lH~'fmtfdfrtrfr dd 

III 1 

1IlWOllT 011 003[,\IJ",BIO::\1,;R OF l!\'1"E.l:XJl.L TIEVENU)·; 27 

Number (Jf c(Jol ia:!' clo;mll far rl'!lIIld and aba/ewelll receil)~il awl diapoa"d of 

_ 

He[<lnd _\bo~emelll lJn"ol]",,~lhlo '1'0'111 

t'~1-.:0"-O' I~:'l-\lllo"n·lf{~.nl Amo "r~I:']:=

U" honuJul)" I, )\1;\,_ ••••••••••• _ 

H..""hed•.•••.•....... .••. HtoIICne'I. •.•.. .•..••••..•• 

._ ••• " •••••••_.c •••• 

Allowed _ 101 2.t;,1'l'l 30 ~'4.5t1 ti )JI.M 139 S.ll\n.43 lleJt>otcu _ __ • 143.78 39 ~,g~,_ a . ~J 3.131.49 

OnhandJune311.llotl.>__ ..•.••••. _ , 162_b<i 1.403.62 ••••• _ 12 1.G46.1Cl 

Silcer ta:r..-The SiJ\"t'.r Purclu1se Act of 1934 imposed I\. tllx cqunl to 

50 percent of t.}lC net profit relllized on the tmn;;fcl' of 1m inte_rc;;t ill 

silw:r hullion, with Ci'.rtu.in exempt.ions llnt! righr,s of Ilhlltelllcnt. 

Collections totliled $142,107, [lnd udditi01111I115SbSsHlents Ilillounted 

to $124,550. Dl1r1ng- the yell]', 81 lI!Jt1tcment, chlims in the 1111l0unt of 

$:~,47!) wore I·eel~in.l(l and nllowed; 3 claims for the l"edl\l\lJltion of 

stJllIlpS in thc ,1I,mount of $2,509 were I'eel~i\"ed, of whiel,1 number, 2, 

n.mollnt,lng- lou $2,428, wero nllowed, lellying 011 lhlml,l(. the ClIll! of tho 

yellr 1 r.1ltlm in t'he lIillOUlIt -of $81. 

SAI.I':1:i TAX DIVISlOs.-The work reluting to the 1lIIlIJufn.cturers' 

osei:;;e tuxes, the tuxes uppliellblc to the tl'llllSpol'tlltion of oil by pipe 

lillC, l'llect,l"i,~l\l {\Jlerg-y, telegrapb, telephone, e:1ble 1Il1d ['U(lio' eomlllllllieuiiolls ,lilt! flleilit,ics, snfe deposit hoxes, ndmissiol\s Illld dues 

pist.ols lUll! '['!lYoh'crs, the processing uf eoeonui und otl1(\r veg(:tllbl~

oils, lind the production Illltl refining of erllde pctroleum, t1oel1IlH\lltllI'V ~lllIllP t,l1x:es, specil11 occuput.iorwl tuxcs, the t!1x:es upplicuble 1,0 llur­

(:otil~S, lllurihlll111ft, und the tl'lll1Sfer of lIlHchine guns, is cOllduct,ed by t,he S'llcs TllX Divisioll. ' 

M;«" ..UIl"fOIl_~ Illb·.' collected ,}Ur!TlfJ Ih" jisclllyearb· JrJ{'Ji ul<d 1!J!J8 

))~ J~.ggj.3.\ ,4 S5.J.l;.,g ;, $131.l>l> 1\14 $,46Q.OZ 

.. ..••. ...•. ...•. ..•..•••.••.• 

~""'''"

D''''-'"'Olllnry' '1./101["" .
 

)lond. or Illd~.hhl,J(J""', ...pU"1 st<lC~ ....."..., e<c__
 COl'llul sw<:k ...l.. "rln"'sreno.•• _••••• •••
 Nllesol."""luce(futuredelh·er'·) -....
 J·ln)'lng'..'d•.••..•. .... .•• . 

TOIll!. _..•.•.• __ •••..__•.•••• _ 

Ol"""'afl:t>rluc: 

r~~'ii~~:::::::::::::::::::::::::::::::::: ....'· 'tatnl..:••••••••••• __ •••• ." •• 

Aduhemt<>tl hUtlCr•. _._._ ..••.••. ..•. .. lIeM"aled hutla ••.•••••"'._.' ••• _ ~·l['Od nOU ••••••••• _ ..... ••• _ -•• _ ned ch"""" .••... _•.•.... •.. __ •. _ 

'l"U<81. ••. _•...•.. ••. •• _ 

lY3, ,ro; lUC'fn", or dec,,,,,,,,,,(_) 

I 

f2& tm. ,10 1) ~c'(). Ob3. 681. 3b -ts.IItIIi,)2I;::l

31,350.5ll7.~!1 I!>, 3.'>ti.J.l6. 01 -'t,lI\I5,~1.4~ ~,O!l(;.~l:l.;O 3.W\I.3S'i.~'1 -1,4g'.UI,13 ~,166,;'il2,~~ ~.O';2,5(I,.3J -13:1,~.10

OO.~~"?3,0:1 ~6,OOO,&i,J.~ -2.J.19t.1~0.H

-2, 1>00. O\G 

<'4o,llJU71 I. ~~:~J: :: ~~J ~r "".OOI.3~

2,3-lS,415.;:~ ~.~6.1,925.63 lli". bl..,g 

3.91~_'3 lo.G;Q_31 ,. IOXI. 9., 1\.300, n ',OOJ.M 

-,11-1.13 !l, loti. ,4 b.M~. T? -1ti1;.01 

1'.01l.71 

11.1:'7.t1 -I0.12(i.~,

.w 17.011..1 

?~.lM. b.S 

M811Urucluru ...• ..-else !.u,,,,, hill. 1Y. lI""cnuc .{C, ot 1\1:12.8. at"anded)..... -----...---_ .._ ':"".'"1"''' nUn" I~t "II In plJ>'-' line. ---: :: ::::::::::-.._ ~.l.,,'mlu"er~).. _._ ... . __ .. _ '["ol"~"'I,lt, [oICI'I,,,,,,,. c"hl" Btl,l rod]" """""~C", ele .1 ••08'" I u I~,". c~c. (\"Ie~rul·h nn<! l.le),hL",.) ...•..•_ SnrOdol'".lt I",,,"" .•••• •.••••.•••.••.• ---- .•. _ 

41:1.. ,1'9. W7. 3~ 13'8, 210. 451."" _~~ ....\U.H~,-I6

.11. ~!i. O)~~.~ I~. ~I 7. Wll_ ~r .\. '/71. "''' J5. ".~" .J" 3.'<. 4N5.-Wl. 0, '. 4"'1. tiW.", 2'3, 0'.1\/. YH, 00 n. ilJ4. '!lI. l:l _11m. 407..,r- I, 4r,P. 6.\2, 2:'j ,. 4&2. lilt:. 3!1 I~. U,;,. II 2.WII.'H i17 !.·JI3.(""'_73 -:IIl.M,'.o' 

T"t~1. '...... .. -------------.... .-I· "~'1. 5!17. HM. ;;." 4"." 17.1. I~,_ 47 a~, 4~,'. ;;". 41

- • ! .8#&,.1'::* n~·'&i.4*fti:i1ltdtMtttdlr:l: ltyj'iri~tIii~
28 UEPOUT OF CO:i\IMISSIOKEU OI:' IXTEUKAL mW.EKUE 

],!itecllancolls taus coUteled duriHfJ Ihe fiscal years 1937 and 1988-Contillued 

I'I 

, ,ro, Increase or Source 1~37 decree,~. (_) 

'I 

Admls.,lons. _•. __ • •	 _ $~: ~OO, 779.19 $1,060,587.11 Dues and initbtioD foos•.•••.•.• •.• 2(13, lG2. 51! 

ToTaL __ •• . _ 

""', lfJl.l2 

,710. fi1 1,323, no. 59 

._- .~

~.7. 6\iZ. 4B 21, 817. 57 565, I)[',[). 00 -8,H2,2\ 

~. 103. 71 0, ]lIS, 71 

---I J 814.814.92 I • 4~1, 7Q6. 2; -35.1,018.68 

I 1. 497. 487. 78 I I, 121.v23.0~ 373,80-1. 15 

---.,---_., :;, 47U, 030. 40 21~, 208, TB 991,248.01 U7. 065 3~

__ -I 4, ~1iI1. ~iJ I 

Other mi,rellElIlMus reooipts••-•.--- ----. ---..-- ---- ---'1 31. WI

Tal.aJ. miscellaneous laxes ._ G17. 302. 1),%, 0". 

lU, 746. 62 u,;/%,(i~

"'" 472. 02~. 03 2,lH,S17.74 

~, 008, 50 -21, (WI. 30 

560, Tn, 009, 53 ~ii, Gil,l, OW. II 

, Includos !ux•. of $727.700.13 an jewelry, $39,~ y~, U4 on candy, MS,553,(H on solt drinks. $.8.22U. ilU on chocks. '~i;I.~1l on ~rnr>e ronoomml,es, "lid $1&l.fJ.1 On yacht, all,l boa!l;, , 'Includos ,,"xes 01 $~98,IG;,90 on Jowel,,-, $35,051.97 on sa[; drinks. $H,76g.82 an cbeek., $1~,737M an CIIndy, roB.Oil Oil yachts und iJoa,", al1\! !U.% On grope concentrate,. ­

Adm'is::ri.on taxes.-During the year considerable o.ttcntion ha.s heen II	 po.id to cuses wherein attempts have been made to avoid po.ymcIlt of 

proper tuxes on tiekets or eards of o.dmissioIl to theaters, operas, or 

other plaees of ll.IIlusemeut, sold o.t nev,sstanlls, hotels, o.nd plo.ces other 

than the t,ieket oUices of such theaters, opems, or other plaees of 

amusement, at prices in exeess of the est,ablished price therefor. As a 

result of 0. eonccrted drive, sevel'l1l theater tiekct brokers were prosecuted for failure to properly stamp tickets and for eyal-ling 'puyment 

of the approprin.te tax, Convict-ions 'were obtained tlnd fines nnposed. 

DoclI,me'ntary sta.mp t(!xes.-The documentary stamp taxes inelude 

those upplieahle to issues Ilnd tmns:fers of bonds of eorporations, issues 

o.nd transfers of stoek and similar interests, sales of produee or merchandisc for fnture deli'vel)', deeds of conyeyul\(\e, passilge tiekets, o.nd 

forei~n inwmnce policiC',s. The U-lliount of revenue deriYed from the 

doeumentary stamp taxes, exclusive of plH,ying cards, decreased from 

$65,099,121 for the fiscal year .1937 to $42,038,316 for the fisml year 

1938. 

I Pla/wing cm·ds.-There were 75 manufacturers, rcpackcrs, or importers of phlyillg cards registered during the yeur, and there wcre manufn.ct.ured, repacked, or imported a taLa] of 41,909,9G1 pac],s of cards, :1S ,Ii 

Ii compu,red with 39,977,.142 pad;;:s during the preecding yeaT. 

Oleomargan:ne; ad'ultcmtcd, J!1'Ocess, or ,'c'novated bllftel'.-Dnring the 

year investigations of violahons of the Oleomargn.rinc Act in thc 

Eastern and Southern Sta,tes were continued, inyolYing the JlJa.nu~

!nct,ure of seyera.] thousand pounds of u product sold o.s butter but. 

found, upon investiga,tioIl, to be colored oleo[t\ur&"urinc, . Asse~sm?IltB

of oleomarCl'arine t:1,xes 'were rnude n.s a result of such lIlvest'lgut!ons 

and indiet:~nent,s for yiolations of the laws were ohtained in t,hoBe 

cases reported for prosccution, The numbcr of monufuetul'el's of uncolored oleonwrga.I'ine eng-aged 

in business nt t,he heginning of the yel1.r waB 38, and at t.he close of the 

year WllS 37_ The numbf'.T of llw,nuftleturers of colorad olcomargo.rine 

W;US 21 I~t, the heginning of the yenT, and 22 at the close of the year. 

RJcrOltT 0.1<' COl\llIlI13SlO:c.,'Ell. Q}' lNTEKN"AL IUWKKUJil 29 

Therc 'were produced dUling the fiscal year I,G49,350 pounds of 

colored aml 413,754,759 pounds of uncolored olcoma.rgarine, as compared with 1,lJ67,200 pounds of colored and 387,297,043 'pounds of 

uneolored oleomargl1rine duriug the fisenl year] 937, (Sec pp. 134 o.nd 

135 for additional statistics.) During the fiseal ycnr 19,461 returns 

'werc filed by lllanufacturers and wholes!lle dea-lcrs in oleomu.rgariue. 

During the year 200,401 pounds of colored oleomargarine were withdrawn, ta.x-free, for cxport, as compared with 583,610 pounds withdrawn during the preceding year, Thcre were withdrawn, tax-free, 

dUl'Lng the yenr for usc of the Unite9- Sbltes, 837,588 pounds of colored 

oleomargllrine, :1S compured with 740,960 pounds so withdnHvll duriug 

t.he previous ye:1J'. 

There were no rcgistered lllanufacturers of adulteraLed butter Cllgaged in bnsiness during t,he fis,eul y~ar, l"olU' mauufacturers of 

proeess or TlJnoYIl,te(l butLer were III bUSJllcSS nnd pl'Oduced a total of 

2,435,499 poullds of process or renovated butter, as compa,red with ll. 

production of 2,737,181 pounds in the previous year. 

]vli.J.:ed flo-u,".-Twenty-fonr IIlakers, packers, or repuckers of mixed 

flOlll' were cngaged in IJuslness dUling the year and ma,de, packed, or 

repaeked it t,otnl of 22,507,478 pounds of mixed flour, as compared with 

22,263,518 pounds in the fiscal year 1937. 

FC;l'earms.-ln accordance with the requirements of the National 

Fircarms Act, t,hel'e were regist.ered with the Bureau of Int.el11al Reyenue dUIing the fisenl year ,'),800 m:1chine guus and other firearms subj(\(\t to the provisions of the ad, and transfers of 13,844 fi1'0arlll.s were 

ma(Ic through proper a,pplielltions. The total number of firearlllS 

registered from July 20,1934, the eficct,iye da.te of thc (lct, to June 30, 

1938, was 43,512. Collections of taxes under the National Fircarms 

Act (including special taxcs) amounted to $10,747. 

lVrJTcotJ:C8 and ma.l'ih'luU'HL-The eollection of taxes on narcotics (including speciul taxes) amounted to $505,000, which represeIlted a dccreuse of $8,432 as compared ",ith the fiscul year 1937, 

. New legislation ell acted during the year imposed occupational tfl,xes 

upon eerLain deulers in l1liuihuana. and t1'>1l1sfer taxes upon certain 

dcalillgs in ma.rihualJa. The tu,xes from this source amounted to 

$9,104 during the ycu,r. 

. Assessmads.-A total of 81,130,498,5.')4, representing 1,078,104 

Items, was approved hy the Commissioner on the 2,832 miscellaneous 

l1SsessmeIlt lists, which included original alld udditiO]lltl nssessments 

of all miseellaneous intern:ll-reyenue tuxes, except silyer taxes for the 

10-IIJomh period from July H137 through April 1938 (a.t which time suel~ ~axes were on separn.t,e lists). Included ill the list,s wcre 39,601 

a,ddltwnal assessments resultillg from otlice o.udit.s und field invest,igahOps, representing" tnxes of $73,908,994. The interest assessed and 

pmd on the miscellaneolls {,ax lists appro\'ed by the Commissioner 

amouut.cd to $10,204,860. 1 

~Ji'cield 1'eporfo; and TelllI'7Is.-There were OIl hand at the beginning of 

the .fi~eal year 49~ Reld r'ep~rts in. t,he O-I~olInt of $G,735,80G', covering 

8,d(htlOllal taxes III connectIOn wlth \',11'lOI1S miscellaneous and sales 

taxcs. DUling the )'ea.I' 10,731 field reports were l'Ccei\"ed, reprc'lCIlt­

,.As u matt.r of admini,1 ral-iyc c,)JJyelliell('c, the Sa1('s Ta' Division ron'plel es ~""'''''ll"nl, schedules 

clamI' and ""'I.Hieale' of O"cra>,,',STIlCll', aml 1'''-''0' On (,rr.c, in <:mJlj"O'ci", [or 1,lle F.'l~I." 'I'a" Vi visIon 

tllo Tobaoeo t)in,ion. "ho Cllpit.1 Srock Tax Did.'ion. 1.1," lJiLumiuous Coal und ~Hve, Tux ])j"i,ion and 

tho Pro",,"",jn~ '1'~" .Dhision "lI.ll ""poc( to su~m La' 01";'<1'. .	 . 

, 

J'b' 
30 }:I·~l'O}:'.r OY C:Oll,J?!lIS!;l(lNEn Ot' r,,"TEllXAL TdcVEXU.E 

109 $16,339,181 llJditionul tuxes; 11,0;38 were exo.mincd Ilnd closed, 

representing t[)XC~ Ilttlount.lng t,o $14,779,496; Ilnd 149 report-s in the 

amount, of- $7,242,968 were ILwaiting additional evidence on June 30, 

]938. There were on lllllH! 43 report.s tl,ggregating $1,052,583 which 

hod not been t'ellchl'd for consiJemtiofl. In addition to the foregoing, 

549,7]{I sole.'> tox returns ill the HlUollnt of $528,269,214 were received 

I 8,nd CXtlmincd during t.he fiSClll ycu!'. 

Claim....-Adjustmellt. llf clllims by t.his division is shown in the 

8.ccomplW,Ying' toUc. Int.erest. Ilmoufltjllg to $12.),724 WitS allowed 

for refunds !tllu for redemption of st.lLm[Js, eompul'ed with $1,265,72.5 

oJlowcd in Hl3 7. ' 

N-umbcr oj claIms received ond diBp08cd oJ by the Sales Tax Divisi()1l during the 

fisco/ year 1.988 

Herll"d AbntemnnT nedompl.;OO 1'"oo)Jroljhle 

0laim" 

Nb~~' Amounl, ~~e';" Amounl, l><b"~'- .~"'o"nl 'i-.Uo~'- "''''0'101. 

---I-­ Sale' (a,~" 00 hand .lnly 1, 193i __ . L 507 $4, &'';3, ,\00, 13 2, 160 $i. 65:1, .•6 .... __ .. __ ..... . 01 !I.\'!. 4~~. 00 Hcooiwd . 2,,38i 6,4,3I.i-lO.75 J,h03 6.\12,j,4r,8.~J ~,~J~ 9;I,OO~.OI

RoolX'ned __" .. __ .. __ .. _.102 .';7,212.JG 113 303.917.02 .. .. _._ ..._.. ] ~llr,ll

A11o,,"'L 2,206 J,652,9J().% 2,6:JQ 4,110,7.16.87. 2,6J~J.I~~,491.H

llriectod ••... _.. __ . gl33 4,341.9ii.36 913 5,205.178.VI. __ •. _.... __ ... II J.M,I.I~

On houdJune J(), 193!L 807 5,]44,6"J5.(;3 5335,500,;08,91 4 l~l,1I\l

Mis""llaneou,;stampo I Oll hand July I,J93i . 14\1 281,678.82 196 494,861.71 1<ll5t~U44~2~ ,,5 ~.~;J..-u

HcC<'ind •. . -._ 418 925,80l.h2 J()4 II'J7,56!<.~~ j.,.tU4I~·l')2J'<I<92' '~I l<1~,I:r..~ Reopened ._ .. __ 10 ,3.~81,41 8 ]~,5Ol.~ :.l<,; I 07U.jji ......••....... __ 

,111o\\'o'i_,... 448 193,531.38 2g1 48-l,~;r,.J~ 2~J3;-1.\~~J _! 315 172.638.l3 Re]cctod ._... 71 r.l~.8!;.1.03 151 .I37,4~4.~1 6!"1"1 Y7,'l6-5 7U .....••..•_. 

O"hund Jllna30, W38_ 58 504,068.64 66 4llO,I~L('~ ~r!~HJ".-j37.5J 1 352.9) 

Na,ool,;rs: I 0"hal1dJ~ly1,193i_ 3 31,10 3 5"'51_" f>S.71 I 7.;( Reccived •... _•.. _.•. _ 161 287.24 l~ 1lI~.~3 7~ 364.\l\l II ;;:;0.~1

~fJ~~~:l'~~-__.~: __ ... .__ )59" ·-·Wn."i7 U ------·iOi.-2iiI-- 6J 1,,~87 I~ ·---··.1.17.";; ReJect~d__ 1 2".00 2 8.,)3'; S.b3 .. __ ••••••••••.• _ 

On hand June 30, ]938_.. 4 ~.Ii 1 1.75 4 l~ 00 Total claim,: . 

0n hand JU1,\" I. 1937. __ • 1.G5\1 4.03.1,.100.0.1 2.~.19 8,145,]31.52 83500",00,95 348 ]OO,~05:J(

:keeeiH<I. 2,966 7.357,8~i'.81 ~,!21 7,~23,]46.00 3,Ui63SU,6.'i.1.~1 2,6101,140.662,70 Jk"I~'n",!.__ . 112 51.2.'>3.5i 121 323.421.26 26 1.070,38 J 50.61' A l1o",~d . __ . _... _.. 2, ~13 1. ~-l". '01. ~'~12. U;j" 4, 1i!1!;, 133, 2f, 2.9if, 224, 381. (J9 2,943 I, 2g8, B68 41 R<>j,,('h'o._ I,ll,;., ~,65-5.S6;-.~9 l,OB6 5,7~2.681,4,' ;04 \17,3U,O~ Jl 1,~B:;.l(

Onhoo~Ju,,~;;o.]?36_._ h~~ 0.,'#-.";-1.41 000 O.%r.,884.i3 30illoo,449.53 5 484.& 

Crcdit r.au,<;.-At, 1.11<1 beginnillg of tJle fiscal yel1r therc were on llllnd 

3,94\:l "file", t;IX credit cas\Js illvolving $2,116,331. During thc fisclll 

ycu]' 11,288 CflSCS ulvol villg $10,873,384 were r~ceivcd, flnd 13,30G 

cascs involving $12,345,229 were disposed of. Of this number, 

]2,497 Cl1ses involving $12,25G,301 wcre allowed, whilc 809 Clises in 

t,he IJlJll)IHlt of $88,928 \\"ore rejected. At the close of thc fiscl11 year 

t.IJCrc were on hund 1,942 SIlles tux credit enses involving $644,477. 

UjTas ·in COllllml1ni~e.-On July], 1\137, t.here were OIl hand 1,572 

olTcrs tn COIllPI'~l111ise, agg-regll.t-ing $383,830, which had been submit.ted in set.tlcllH.'nt- of 1i'loJitics incurred in conncction with vll.rious 

excise lwd miseellllllt~ous klXOS, There were 7,011 oHcl'S, aggregtlting 

$3,8uu)06, received; 7,43.) oITers, ill t.hc n.Illoun t of $405,938, uccept-ed; 

489 offers, UtIlOlllJt,ing t.'l $296,130, rejecled; l1nd 79 oITms, in thc 

umount oJ $100,697, ....·ithJrllwll during the fiscal year. At thc closc 

of the year t,hcre were OIl Illllld 580 ofi"ers, aggregating $3,447,325, 

nwniting additioIlu.l evidence IJnd eonsidemt.ion. 

.(, ~'dii'dt -,i'fittlN¥iit'Mir£!ioWireli' hNt&it,~,:~~~,&?i t&1) .,'. 

R:!,:PORT OF UO.\-II>ITS:';]O);lm OJ:" l);TJ-;ll:--AL m;;vEXUE 31 

llI'iscella:llw'u8 ta·]; ,<;llfciol sqHorls.-Tlle slIIull. group of inf:,el'1l111 

rcvenue 11gcnls !Iud ~1'Jwnll dejJuty eoll~ctor8 Ilsslgnccl to dnt-y undcr 

the direetioll of t.he Miseellalleous Tax Ullit., who opcrate chiclly IlS 

.a mobiln force ilH'eSl-ig-llt.illg delinquent tuxcs on gasoline, lubricll,ting oil, tl'llllSPOl't.11tioll of oil h.y pipe line, udmisi>ions, document-ary 

'st-amps, ndnltemtl',d or rellovlLtcd blltter, oleomllrgl1TilH\, toblleco, 

l1nJ ynrious mi"'(;elb))w(ltls exciso taxes, o1Jtnincd excellcnt results in 

,coJlllCction wit,h these tlct.ivities. Dut-lllg the yefl,r thcsc field officcrs 

Teport,ed II totol of 3,580 CtH:ieS involving $S,GGO,269 in additional 

tuxcs, pelllllties,-Jllld intcrcst.. 

CAPl1'",L STOCh: T.... x DIYli:llOK.-Tlle capital stock tax, which is 0. 

tux imjJosed upon eorplj(·ut.iollS .cturyillg on or doing J:lUsincss during 

'11ftV purt of II tllxahle yCtH' unt! IS measured hy t-be adjusted dcclarcd 

value of t.hc cltjJit111 st.ock, is lhhninistercd oy the Cn,pital Stock Tax 

'Divi"ioll. 

The collcctiolls of cil,pit-tlI s.tock tax during the fiscal ynar 1938 

·;ltrlOunt-ed to S139,348,5G7, winch rcpresent.s the largest amouut- cvcr 

'collected from this sourcn, excccding- thc rcceipts for 1937 by $1,849,3'21. 

Under the provisiolls of the Hc,"cnuc Act, of 193.'), ns llllumded, corporutlOIlS were rcquircd to show un udjust-ed declared \'alue llll their 1937 

'~llpital st-ock t-nx ret-urns based OIl the original declured yalue repl)J"l,e(1 

'on the return for t-he prcvious ynll.l'. The adjustment.s provided by 

thc nct rcflectcd only thosc tmJlsuct,ions during the corpol'llt.iolls' 

incomc-tax taxllble year cndcd on OJ' prior to JUll': 30, 1937. The fod 

that, t-hc originll.l declnl'lltiolls rcported on the 193(; copitnl st.odi t.IlX 

ret-urns were compl1-l'llt-ivcly high, togcthcr with substulltifll L'omiugs 

aml other additional adjus~lJlents rcport-od by numerous corporations, 

'l1ccounts in part for the increase ill capitnl st.ock tltX collectiDns 

dnring t-he fiscll.l yClll'. 

Returns were rcceived as follows: 419,989 t,flxoble find 117,574 

nontaxable domcshc corporatioJl returns, und 459 tl1X:lhlc tlJld :155 

'llOntaxn.ble forcign corpomtion ret-urns, a Lotnl of 538,277. 

Of thc totalnumbcr of returns rcceivcd, :-l:-l,34fJ W('re filed by new 

'corpor:lt-ions incorporat-ed suhsequent- t-o June 30, 1936, Ilwl40,197 

werc delinquent rcturns covering' the ycnrs t033 to 1036, inclusive, 

'Therc wcre 11,872 fI,fEliated groups of corpllmtions wbich filed 49,801 

ret-urns. Twelve of t-he largest. of t-hese groups pll.id in exccss of 

:$1,':>,000,000 dllTing the fiseal yell]". 

As a rcsult. of the rc\,jllw ulld audit. of rcturns during thc fisclll ycar, 

]l).311 asscssments were mflde UI\'olvillg tax in thc ilnlOunt- of 

$1,163,743, IlS c,)JnjJllrcd wit.h .17,367 assessmcnts totllling $I,G61,601 

.during- thc fiscnl yeur 1937. Of the tot-al of $1,163,743, $833,923 was :\ss~sscd Oil 4.174 returns fDrmed,' c11l-ssified as nontl1-xnble but con­

\'~rted, UIll'1l j'cYicw, into tux110lc ;:et-lll'ns as the result, of thc rejcct-ion 

,or clilims for I'xcmpt.ion from t.he capitul stock tax. 

X'umbtr oj if! pi/Ill .jl"ck Ill'" do im~ reCtilJed o,n.-) diepo8ed of during 1.938 

n.ru",l AbaIemenl, UncollecllIJlo 1'ol,al 

Chim< Num_ Nllm_ N~~':L'I A",~"ol Amount her Amounl K~~l-l Amount '"
 On hHn<llulv 1, 11ll1•. _._. l~il HO"LI'o(]5ij 11>(1 $77.00,;.18 i&-l,r>54,M ,,12 ~191.610.OO ne""i,·~d. _•••••.•••..•. _ .-:l.~~1 7~, Ll~:~lO.15 ~, ]U~. 823.lrl 1.140 •

95, i85, 05 75, 7I~1 rr>. 407. 1)8. 2'J J(e"llene,1 ••.•••.•••.•• _ 62 {O, 114.0)) W 1,000.00 , 00 i3 4~. UM Qil All~ ..·e':L._•.•• _.••..•.... 4..15i "'-J;.3',(' l7 130 93. 103.21 I, 123 SO. 48-1., 31 G,11l11 f>8V. 9lG, 611 ltejM'''d ••.•.••.••... _ _ lIS. I~,II 7'.154,21;7 'Ill 13~.(KI7.11 I, 5OiO'~~168, l~l 71, s&;, 9U..1O 00 han<l Jnn~ .'liJ. IU:"" __ • _ 1.'J>l1 l.lJJJ.02tl,1~ "" 157 4U, 4UJ. 57 " Q. 100..I~ I. Sl2 1. 001. Qr.!, 33 " 

I: 

"'..lloliilllilillliiililii.....IIlIill,...." ........loi··.·,·""•.:",;'u~~~";~ioi~><.I~1J
32 REl'OUT OF COM?<IIS;:;IO:KER aI" Jl''.fEI:XAL REYENUE 

Of the 73,5fll claims for refnnd filed during the year, 68,04!) \yere· 

bascd on tlle l'.{)ntention "thnt nle eapital stock tux st,otnte is llncon~

stitutional. The"e ch,ims were rejer:ted upon reeeipt, since the tnxes 

involved were collreted llIlder existing lnw and the United States' 

Supreme Court has not passed upon the constitutional question. 

The Comt of Clnims of the United Sta tes, howpvcr, rendered a dcoision 

on Mny 31, H138, in the case of the Chi.{;WJo Teleph01w SU[![!l!i Co: v. 

Ul1ited Stales, uphCllding the rOllstitut.iona.Jity of the law illlposing the' 

capitnl stock t,nx for the yenr ] 934. 

PnoCESSIKG TAX DIVISIOI\-,-Thc adjustment of cert,mn cloims for 

refund or payment authorized b:-.' tjtle.~ IV und VIl of the Revenue 

Aet, of 19.36, find the administration of the Lax imposed on the mnllllfacture of mllnufaetnred sugar nnder t,he provisions (I( see (,ion 402 of 

the Su!!nr Act of 1937, nre the principal eoncel'll'; of tbo ProcessinlT 

Tux Di"vi5ion. This latter tllX hee;l.1ne dfective Ill. the first moment of 

Sept.elnhcr 1, l\~37. During the ppriod from t.lll1t date unt.il t.he end 

of the fiscal ycar, 1,28:3 monthly returns were filed by ml1mlf(H~turers

lind tllX was collected in the amount of $.30,.5lif),130. 

Section GOI of title IV reenucted ccrtaiJi provisions of the Agricult,urnl Adjllstment Act for Ow purpose of allowing refunds in nccordance therewith in Cfises where the d~JiYery for eharitllble distrihution 

or use, the exportation, the manufnetllre of large eotton hngs, or It 

decrease in the rnt.e of processing tax, tMk plllce prior to Junuury 6,_ 

IB36. 

Secii<l!l G02 of title IV nut-horizes t,he paynlPnt t,Q uny person who, 

fit the first moment of Janunry 6, HI3G, held for sale or othcr dis· 

position (ineludiug manufactnring or further processing) any nrticle 

processed wholly or in chicf vrllue from u commodity suhject to the· 

processing ta~ imposed under tho Agricultural Adjustment Act. 

Tbis pa,yment shull be in fill nmount eqnal t'l the processing tllX which 

,,'olild have been payahle with respect to the commodity from wl1ieh 

the urt.iele was proeessE'd if it had heen processed 0t1 J,lllunry 5, 1n6, 

but not in c..xcess of (1) the nmount of the hurden of the f,llx-with re· 

speet to the art,icle wllieh was shifted to the clnimrlnt in the price ho 

paid for the article llnd t.o the f'xtCl'lt that the daimont has not re· 

c"i\·ed und is not entitled to rcceivB reimhmsement for sur:h burden 

fr0tn the processor or other vendor, und not ill excess of (2) f,he nmOllnt 

of thfit Pllrr. of the hurden of the tux opplieohlc to th" articles held on 

JfinuaI''y 6,1936, which the cbimant hus 1101, passed on to his vendeeS" 

find has not indllded in the snle 'lrice of such urtides. . 

'I Tit.Ie VII of the Revenue Act of 1936 uutllOrizes Il refund to nny 

person who pl1id, or from whom therc WfiS coll"eted, :\- t,ax imposed 

under the Ao-TIcultuml Adjnstment Act, provided the ell1imllnt. estahlishes (t) th~t he hare the hurden of the alIwlHlt Cl{-gnch t.ax [l,nd did 

not shift it (,0 others, or (2) that lie repnid uncomlitionllll.v such Ilmount 

to his \'('ndoes \v1l0 hore (,h" hnrden thereof. An approprintion for 

the pnyment, of dnims filed Hnder t.itle VII of the Royenue Act of 1936 

first, hecnme nvnibhle July 1, 1937. E-fl'eMive July 1, 1938, tho 

odministrntive fundjons relnt.ing (,0 rlaims nnder titIle VlT of tho Re\~enuo Act. of 193G, requiring field inYeMigations h)~ offir:ers under 

internnl rewmue I1gont.s. were transferred to il Ilew division estl1hlisllOd 

in t,he Tnc'l1I1o Tax Unit. on .June ], HJ38. 

The Processing Tnx Diyision is also concerned ,"--ith the Ildjustment . of claims for overpayment of tn.'\:, or for tho redelllptioil of unused 

REl'OKr OF CO"DUSSlOXEll 0\1 !);TI':IlXAL filo:\'K~UE 33 

-slllmps, in respec(, of t),e taxes imposed uIlder tile Bonkhel1·d Cotton 

Act, approved April 21, 1934, the Keyr Tobul'(,o Act, npproved Juno 

'28,1034, and the Potnto Act of 19.35, approved August 24,1935. 

The Second Deficiency Appropriation Act, fisclli yel1r 1938, approved 

Jnne 2'5, 1938, outlJoTIzes refund of tllXCS (;ollected under the three nets 

nll.med, Il:nd provides thnt no refund shnl! be made unles.q a claim is 

filed l1ft.er the date of its enactment IlIH] prior to July 1, 1939, nnd in 

the case of clnims filcd for refund of tax eollect,ed under the llonkhead 

·Cotton Act refund shllil be allowed to the ginner of the cotton only to 

the cxtent. that (,he ginner hilS not shifted· tho burden of the tux by 

including it in ony dlll,rge or fee for ginning, or by eoliecti)'lg it fr9m 

the owner or owners of the cott.on ginned, or in any malllier wha,tsoever, oud refund shrill be ullowed to the owner or owners of the eotton 

ot tbe time of ginning to t.ho e.dent tha.t the alMllnt of tax \\'O,S shift.ed 

to Slith owner or owners hy the cotton ginner :llld was not shifted by 

'Such owner or owners to other persons. 

Prure8~in{}·lox cluim8 rueiveJ tmJ Ji"pu~,'d of dw·i"(J the ji.8efll year 1,988 

, On band luly l,l!l'll R"""iI-e~ n"~p"ne<1

Xum· ]\[]1n. "'lIm_ ""fl<ll1nt Amo"u~ Amount ,", '" '" RC"unuc Act of lV30' Sox> foOL ••••• ._ 304 $214,1;01.88 1 ,07 $18~, 773_ 8.\ ~] I $140,049,4.3 

80c, 602 ._. _•••• 1~.2-l~ 2O,fJH2.TJ5,40 2.5U 4, ~91. ~n Bl 1._:,,\ I [,O~I,13.1B.7J

-- 'riUeVn._•.••• _ S,U[ 42.841.012_46 1~,i''''J 600,597, ,'lIl8 82 57 ~,506.)oj

S..~nr Aot 01 I~J7 ,..•••••.•••.•..• _. _ 2~[, J16,5;0.02 

'C"t!<,n (Jir"';~~ Act.• __ •• .. 3 70g.J4 14 .18, ,,1[_ 10 -····TI······--~~r;~ ·To!Jgo", Act _._. ••••• 18 8,157,99 l,M8 In 211. 76 

,0n~::",~f;';;.:'::::::_:::- ..._.. ~I 0; iil~'-~~l-S~- -----j4-1-----~i~i..i7~,·~~·I=- ---io:jlQ 

T,-,l~l.__ .• 130,790 13Q,;,'.5.•n7,1 2,1.001 600,11l6,~~g,91 I 1,7r,~ 1,180,087.58 

Allowe(\ Itoj"cted ou )13n,1 !une 3Q, 193~

I':m,,· N",,,· Amo,,,,t AlllOl1nt :\'Utll'l 00r Amount . b~r '" 

T{ovcn\1u 50c,6OL An .••~I_._.": E!~V •...••• I 577' $Z,I,i,S~).:J1 4;6 I $2S0.1bR5 1 I·$1.\.380,.01 Seu 6112. •.,•••• 7,467 8,GOS.;OO.~8 l~,OOi 14,035,31,,23 1,("'2 [~.'J7~,400.13

Titlo'-IL __ .••• ._ a,601 1,491.70~.I;' 4,774 JI,3r,.J,030 9~ IJ.400 1>3Q.:'I1l,094.24 'S".'''.I<-l"fHl37 •••..•. _._ 1 1.~;~.00 __ •••••••••• _. 2nJ .1l'.;;fJO.02 

'G"tt<,n(1;nningAot._•• _ ,\ ~\11.14 3~1 1l"E2.0·' 10 2":,398,58 

.i~r~~~~11~~ ::::::::::::~_ ~:::: :::::~~ :_: :~~~:~~: ..i':;~ --5&: o';~': ~~~~~~ :~ ..~:~:~:~~ Tot~I. ••.. ...•.•__ lr),1'S,~S5.Jl' 22,f:;51 &tG70,272.nl [".OS" 5J3,CSl.:mS'_30 

ALCOHOL TAX UNIT 

Collections of the liqHor taxes amounted to $567/)78,GOI in the 

fiscal yoa!" ]938, ns compared wit.h £594,245,080 in 1937, !1 decrease 

of $26,266,48.5, or 4.4 percent. In eompl1ring thc yield from the 

cxeiso t,llxes on liquors (sec table 1, pp. 48 to 83, for taxes grouped 

undcr this hBllding), it, is fonnd t11n-l. the largest de(Tcflse was in 

distilled 6pirits, for whieh collections dcercused 5.0 percellt from the 

previous year, The collechons of excise taxes on fermented mnlt 
34 REPORT OF COMMlSSlOXEll OF IXTETINAL REVE:?>,'UE 

liquors decreased 2.9 pereent" while t,llC eolledions of the excise tax 

on wines dccrcu,sCld 1.7 percent. 

OJ tJl8 totoJ liquor t!lXCS eollcct,ed, $287,648,816 eame from distilled 

spirits, $7,137,327 {lame from wines, and $273,192,458 came from 

fermented malt, liquors. Tn,xes collected from distjlled spirit,s oonst,itut,ed 50.6 percent of tJlC t,oto.l ill 1938, compared witJl 51.1 percent, in the p1'8\-ious 'year. 

On June 30, 1938, the following producers or dist,ributol's of alcohol 

·and aleoholic beV81'u,ges, or users of tax-free alcohol, were under tlle 

supervision of the Alcohol Tax Unit: 

DMilleries: Numb" AlcohoL . _ .Brandy • _ 3D 

142 All other _ 143 \VaJ'ChOll8CS: AlcohoL _ 62 IIIl-eJ"lwl re\-en\1e lJolldel! wal'eho\1scs _ 276 \\'incrics _ I, 112 Randel! wine storeroolllS _ Brcweries 88 _ 658 Rectifying pla.nt~ _ Wholesale 287 liquor dca]cnJ _ 5, ril8 \Yholcsale malt liqnor dealers- _ 11,45;1 Denaturing' plallts _ 38 Randel! dea.lers in specially denatured alcohol _
 

Bonded lllanufacturer$ llsillg spccially delJatured alcohoL _ ,"
 4, 244 

Hospitals, laboratork&, and educational institutions Ilsing tax-free ,,1­ 60hoL ., 6,281 

PROCEOUlt}] DIV1SION.-This di\·ision is responsible for p1fl.JlningOond developing proeedure for thc Alcohol TI1-x Unit nnd coordinating 

tJle pl'Occdure of the hel1dqunrters office with tho.t of the various 

offines of t,he dist,11ct supervisors, nnd directing tJle 1l.,{llminl1tioIl of 

t,}w u.udit, of bonded aecounts made by the vl1rious field offices of thc 

unit. 'It is chu.rged o.lso with t,hc administ,mtion of regulations 

re1fl.t,ing to the bot,tles u.uthorized by law for use in tbe sil.le of liquor 

n.t, retl1,il, nnd tJ18 udministrative supervision of the Stlltistioal Section, 

Regulat,ions relo.ting to tJle bott,ling in bond of distilled spirits were 

revised during t,l18 yMr o:nd the stnmp requirements were considerably 

simplified. Bot,rJed-in-bond stamps bl1ve heret,ofore been overpl'int,ed 

nt, the BurClnu of EngrLLving ilnd Printing, wit,h t,he name of HIe produeer of tJle Spil1tS I1nd the o.ge Iwd bottling season. This overprinting will hereafter be done locally. Theso st,llmps may now be pUl'­

chu.sed from the collector at, any 'time, and need not, as heretofore, be 

ordered from t,}le I3urefLll of Engmving fl.lId PI1nt,ing. The delay inyolYed in the past in obtaining tJle sLamps had been a serious mat-tel' 

to users of the stamps. 

Sta(i8i'I:c8.~The Stat.isticil1 Sect:ion eompiles nud 11Iw.lyzes do.t'il- regording t,l18 enforcement, aetiYitip.8 of tJle Aleohol Tax Unit, lind t,lle 

operi\.tions of plonts and permitt,ees under the supervision lmd eon t,rol 

of the unit. While these datn nre compiled primarily for o.Jmin~stril-­

tjvc purpose~, s.ueh.inJo."mn tion as ~I1Y regularly be mo.de n,YllI1able 

lor publIe (!Jstnbutwn IS prep~).fed ior mO!lt;hly a.n<~ fl,;:lIlunl.re~eo.ses.

Regulllr monthly releases were IS~3Ued COlltillTllllg preluIllIlil,ry Iniorml1­

tion regi\.rJilig feI1Ilented mll.It. lIquors, ethyl Ilnd deIlatured alcohol, 

distilled spirits, ilnd wines. 

'"" 

REPORT OF COMi\USSIQXElt OF TXTEnXAL Rl',VENUE 35 

Ethyl and denal'u,red alcohol.-----Over 201,000,000 proof gnllons of 

ethyl il-lcohol were produeed during t,he fiscal year 1938, which WOos 00 

deei.'ease of 22,000,000 proof gnllons from the previous fis8i\l year. 

Of the denf\.t,ured alcohol prOduced, approximntely 25,600,000 wine 

gnllons were completcly denl1tured and 69,000,000 wine gfl.llOns wcre 

specially denatUl'ed. This eomplll'es with approximately 22,000,000 

wine ~allons of completely denttt,ured and 80,000,000 wine gallons of 

specill-lly dcuat,ured alcohol produced during the preceding fiscfl.l year. 

Distilled spirits.-The t,otal produetion of whisky, brandy, rum, 

gin, nnd otJler dist,illed spirits in 1938 was over ~50,~00,000 tax 

gallons or fl, decrense of 42 pcreent fl'OUl the productlOll m tho fiseal 

year 19::37. Bl'fl,ndy production tot,fl.led oycr 22,500,000 t.ax gflllons 

·in 1938, whieh Wl1S ovcr 10,000,000 tax gllllons more than in HJ37, 

The produetion of Spil1tS ot,ller than whisky, rum, gin, or bmndy 

inereo.sed by moJ'() t,}lfl,n 3,000,000 tu.x gallons, and for the fif'co.l yeil-r 

1938 totnled approximately 16,400,000 t,fl,X gallons. Comparee! with 

t.he prcvious yCllr, whisky production was redneed over 54 percent and 

omoullt-ed to' approximntely 103,000,000 tax gallons, Stoeks of il-gcd 

whisky continued t,o mount, I'fl,pidly. On June 30,1937, the stocks of 

whisky 2 years old oJ' older o.monnted to 02,000.331 t,o.x gallons, whereas 

on June 30, 1938, similar st,ocks had increased to 170,131,686 t.ax 

gollons. 

S1Jlrits withdrawn fmm distillery c-istern roOUt8 .107' tax pa'lIment,­

Under u.llthor~ty of tJ18 Liquor Tux Admimstrn.tion Act of June 26, 

1936, withdmwtLls of distilled spirit,s for tax paymcnt, nre pOlmit,t,ed in 

paclmgos and t,flJlk ears direct from distillery eistem roolTl, and in 

tank etl,rs from thc internol re\'enue bonded warehouses, During t,he 

fise;}.} year t,u.x-pu.id withdmwn.ls direct from distilleries were as 

follows: in packages, 150,311 tax gallons; in t,llnk Cal'S, 6,545,805 

tax gallons. DUI'mg t,be yenr, 1,199,743 tax gallons wcre wit,hdmwn 

tllx-pnid in tnnk eurs from intcrnal revenue bonded wu.rehouscs, See 

tahle 64 for withdmwo.Is from intenlO.l J'()venue bonded wnrchouses in 

Cll,ses fmd t-nhle 63 for tot,aI tax-puid wit,lldl'llwals. 

Fermented mall Ugu01's.-ApproxiUlately 56,250,000 barrels of fer~

mented malt liquors were produeed during tJ18 fiscal year. ThiS!. 

figure represent,s 0. decl'ensc in produetiou of almost 2,500,000 bu,rrels, 

or 4.1 pereent, from t,ilC preceding fiscul year. 

l-Fine,-The produetion of st,ill wine wus the grentest, of nny fiscal 

yel\.r, amounting t,o approximfl.t.ely 228,750,000 gll11ons. Tax-paid wit,hdrawals decrcased, however, frum 62,000,000 gallons in 1037 to 

61,250,000 gallons in tJ18 Iiscul year 1938. 

ENFonCEMM,T DH'ISION.-Thc lwt,ivities of tIle Enforcement DivisiOn inelndc the invest,igo.t,ioo, detection, and \lrevent-ion of willful arlu 

fr:~,udulent viollltiollS of the intel'llall'evenue o:ws relating to dist.illed 

spIrit,s, wines, and ferlTlented malt liquors, 

puring th~ fiscal year, 11,407 st,ills werc se~zcd, havin~ au I1ggregl~,te

~l.\sh capo.81ty of 1,9] 7,785 gallons, and III eOllneet-Ion therewIth 

1,553,848 gllllons of mash wem seized and destroyed. Thc inyest,igo.tors also seized 344,668 gallons of spirit,s and 4,225 automobiles ll,nd 

t,rucks. The t,otal fLPPl'llised vn.lue of the propcrt,y seized amounted 

to $2,599,999. A t,otal of 25867 persons were arrest,ed for Fedentl 

liquor bw violt~tions. Comp~,red wit,ll the previous fiseil-l yenr, still 

SOlzures declined 29 perccnt, mnsh seizures deelilled 39 pcrccnt., unu 

. ,,~,'
36 InJPORT OF cor.nnSSIOXm: OJ<' INTER~AL REYEKLi}J 

lllTests declined 12 percent, whieh reJI£'cts the effectiveness of the 

unit's enforcement progrll:m. 

This is the first, yCUl' since the enactment of the twenty-first lllll8nrlrnent fLnd the repeal of the No.tiOTlI1Il'rohihitioil Act I,hut there has 

been a decline in illicit distillery scizllres. 

During the fiscal year illv8stlgations ill 520 eOnSpil'fLc.r cases, wbieh 

are cases illYolving major TIo]lltiollS of int.l:l1ll1ll'e\'enue liquor laws 

.wel'e initiated. Conspiracy CfLses terminf\ted by CI)UI't :Jetton totaled 

402 and resulted in the conviction of 2,040 defendants, in WJlving some 

of the most notorious rilcketetll"S eTlgfl,gOO in the illicit lig\!ol' traffic. 

The mw materials progTflill WflS continued, witli more than 6,000 

distributors suhmitting l'etnrns showing ,,:lIes, tlnd O\'er 1,700 distrib~

.utOI'S of denatured lllcohol making similar reports of their sales under 

Regul!Ltions 92. The eonstitntiona!ity of th('. raw materials law was 

definitely established by court decisions during the ye:1I". The preventive effeet of t11is program has been reflected ill the redlJdion of the 

qUDJltitiE's of matcrials purchased by illicit distillers, There were 

ml)rE' t·hfln 300 illicit distillery seizures d Ilring the fiscal yellr as a direct 

result. of informat.ion furnished hy dealers undcr Regul11tions 17. 

Dllrin~ the fiseal yel1r, 358 applications for prmlon find 4,071 appli~

eat-ionE for [Jarole werc examined and reports suhrniUed, A tOtD.} of 

3G4 n.[J[Jlicat.ions for pardon :md 3,912 applications for pawle wcre 

reeeived. FLfty~foUl' pcrccnt of all defendants incarcemted in penitentiaries were involved in cascs made by this unit, 

FIELD h-SPECTION DlYISlON,-This dlYlsion plnns, coordin;-ltes, llnd 

supervises the inspection senrice of the 15 snpervisory districts in the 

Unit,ed States which arc under the jurisdiction of thc district 81lper~

vi:-;ors, find provides for the geneml instruction of tbe inspectors find Bt,()l'ekee[Jer~gaugers in the scvem] districts. 

'I'he di\-iSlon is chllJ.'ged with the assignment, dircction, and super~

,vi."ion or a group of tedmically trained ficld insTledors operltt.ing 

directly fl'om the headquarters office, and is responsible for tIle pmper 

functioning- of t,he inspection divisions und storekeeper-gangers in the 

field office". 

Finnl determination for the approval or disapprovlll of flpplicfltion:'l 

for the establishment of industriallllcnhol plants, alcohol bonded WllI'ehouses and dennwring" plants, dist.illeIies, fruit distilleries, distillery 

denatming bOllded wll:rE'hollSeS, int.errwl revenue honded warehouses, 

OJld rectifying phnt.s i." madE' by thc diYision. Final review of qnulifying documcnts suhmitted in eonnE'et,ion ",it,h the establishmcnt of 

bonded ficld wilrehollscs, bOIl(IE'd ;;t,)}"l"!l"Ooms, bonded wineries, lllld 

brewelies is hll,lldled by t.hB ,livio-ion. 

nt[llny chanl!es w~rf: madE' in thelll"emises, const.ruction, find equipment, of Ilstttblished pln.nts dlll"ing the ti:-;cal \'ear, reqniring' exarninu~

tion of applie;-I,LloIlS, notiees, bonds, consents of slll'ety, plats, plans, 

and other doenments Sll bmittcd in connection with such chang-es. 

The total number of such exuminations, including those covoring 345 

new plants, ",ns 17,nG8. 

The frequency of test of brewery metcni was c1umged to provide for n check or bottling house met""" ,1t illtel'\'<lb of 30 dnys and racking 

meters at intornds of GO dllYS, to mllke possible more frcqnent collection of stll,mps l'e[Jresenting 'the t.ax OIl bottled fermcnted mnlt liquors 

nnd to rerllLce thc Humber· nnd llmOllnt.;: of claims by brewers for refund 

of tax. Arrangement" were made with met.er mllnrJfacj,urers to fur~

UE1'OHT OJ.' COl\1J.I.IISSlO?-:LH OF lNTBUKAL REVENUE 37 

nish rebuilt, met,ers, at n, nominHI plice, for replncement of obsolete 

mcters t,htlt, mav now be in servicc in brCWelies. 

. A conference "of field inspectors was held 'in this office, for the purposc of dcYelopiIlg' more efficient methods of contml and supcIYision 

of producing Ilml processing plants, and t.o provido simplified llnd 

stambrd proccdures pel"tninin~ to the flctivities of the insjJl'.etion divisions of the field districts of this unit., 

Specilll inspection tnUl"se" \\-ere COllt.inued in ench distlict for t,he 

benefit of inspeetnrs fLlld st,orckl,cppl"-gnlig-ers, t.o improve their knowledgc of the pmetiefll phases of plnnt, opernt.ion ll,nd to provide standard 

methods for grellter effieienl'~Y find eeonOlllY in the conduct of their 

duties. 

Field inspcctors Yisitell :llJ }lJ"l)dueinJ.,!; and proces~ing- pbnts throughout the Unit,ed StfLtes, t.o deterrnine that Burenu poliey and the teehuica1 requircmcnts of gO"erning lo.\\" and l'ogulations wm'e beiug complied with nnd t,h:lt ;ldequ:l.te supcrvision wu,; being lUuintained by 

inspectors and sto)rokp,el)(Jr~gllugE'I''' Oper;lting lmder loca.l district super-. 

visors, A totlll of 64,884' UlslHwt,i'Hl'i of plank; und permittccs wus 

made during this period by inspectMs in tiLe supetTisory districts, 

LAllOlL'l..TO]:Y Dn'lslON.-The L:lbomtol'j' Diyision_compriscs a centml IIl}jOI'llton" ill \Vllshlngtoll, D. C., llnd 15 bmnch Illbomt,orics 

located throughout, the count.ry. Tlws"," 11lbol'1I,tOl'ies perforlll all the 

ehcmieal work for thc Ruman of lnterntll Rev(.\lluc, Blll"eilU of Nareot,ics, nnd t,he Feder'lll Aleohol Administration. During the past yeM' 

the division has rcndcrcd suhstantial Hid to the Secret Service, Procllremcnt. Division, and the Burenn of Customs. 

During the year, (j-{ ,743 smnples were examined in the brnneh lrt.bo_ 

ratOlies, which is 7,2G21ess thnTl Jor the preceding fisl:;ll yell/". 

Mosh of the stl.mples <lxamined consisted of distilled spirit.s, f,~rmen ted liquors, mashes, dcnatured alcohol, toilet. prepll,rfil,il)J}S, Jlledicirml preparations, flavoring extracts, rcctified prod\lf:ts, [md nflreot.ic 

drugs. \Yhile fOI'rnullie for rcctified product,s, medieinlll pl'p,pHrn{,iolls, 

nnd pl'epllr11 tions thllt are manufilctllred with speci:l]]y den:l tllred alcohol ,n~rc eXnJnined and passed upon in the laborator.y ill \Vushillgt.on, 

D. Co, the field lfl,horatories examIncd the smnpJes \\h..ieh were t,aken 

by the field officers for the purpose of ascertaining whether thcy were 

nlunufactUl'cd in aeeordnnce with the reg-ula.tions and approved for_ 

InUh1C. Thesc check anlJ.l.Yses were used when JJecessary in permit 

revocation proceedin~s, cisil suits, ilnd criminlll prosecutions. Practica.lly >111 samples taken in enforcement (~ases Wf:l'e eXilmin(ld ill the 

field labomtories, and 1,725 days wcrc spent by tIle iidd Iabortltory 

cbemists in llttending court proceedings as expert wltne.sscs. Clielliistg 

in the field lahoratorics Illso make check an:lly"es of th(' :lleoholi~

eOIlt,e~t. of Illilf'hes ill industrial alcohol plants for t,fte plll'pose of 

cheelung t,he amount, l)f a.lcohol nctually reported fI,S having been pro. ~hlCe{1 Ilg'linst the theoretical yield. This proccdure will re\'elll the 

dlegll] remov'II (If alcohol from industrial alcohol plants. 

The service" of chemists in the field In,boI"lltories lire utilized h\, the 

S\lp~rv--i~l)rs for }ll~"esligrJtjng lLnd ill~pecti!lg i.ndw:lt.riRI tilcollOl plll,nts, 

dlstl]]flrJes, rectJfymg plants, b.rcwcnes, WlIlcnes, Hud permittces llsing 

speuln]]y JCllfltllr"d lJ1cohol, ltl CHsOS where tochniclll knowlec\"c is 

vnl\lnble. The pulicy of U>;Lllg' tl'.uhuicnlly trRilled men in this l1l;~lJler

has proven to be of ~rl'.llt llssi';('lluee to_the sllpervisors in Ule eXllmi_ 

nlltion of seizod illicit vlnnts I"c<;o\-ering potahlc nleohol from denlltured 

III 
- 38 RJ';l'ORT OF UOl\Il\IlSSIO"ER OJ'" lXTERKAL :REYE~UI';

alcohol, und hus rcsuhed in }l1'8V8nt,ing tJlO 'issuance of permits to 

IlppliCilllts who were not qunlified or equipped to Cfll1'Y OIl h\gitilllRte 

chemical or tcchnieal opera hons requiring the usc of in'd Ilstl'ifll alcohoL 

They hRYC been of IlSSist,llllce in checking the operations or breweries 

distlIleries, find rectifying IJISlltS. ' 

The Wflshillgton lilbol'fltor.y eXiimilled 8,526 sflmples during the 

year, which is 354 samples less than were examined during tho pl'C"vious 

fiscnl Y8ilL 

The fOl'illulne of fill preparations and processes llsing denatured 

alcohol flfC submit,t.od t.u the laborat.ory ut 'Vo.shillgton, D. C., for 

reyiew and ll,ppl'OYul before permits tHe issued by the district, supervisors for t.liC withdmwul of ulcohol. Tbis ,"vork requires that tho 

employces of tIle Washington li.borfltory be familiar with-the prepara­

.tions and proccsses in ·which dl\IlaLUred alcohol is to be US{\(l. The 

policy of exercising extreme cllre in IIpproving prepaTatiuIls illanufnct,ured with spccially denaturcd flleohol und processes Ul which 

speeiiln~, dcnatured fllcohol is used hns reduccd t,o IL minimum the 

illegill distillation of alcoholic prepflfiltions for the purposes of obtaining pot,able alcohol which is sold for beYeruge purposcs, resultirw in 

the loss of rcvenue levied on distilled spirits. Preparfltions whieh 

are susecptible oI yielding potuble alcohol by simple distillation or 

munipulation arc disapproved, find the uddition of bOIla fidc cssentiil.l 

oils 01' othcr ingredients tlud eannot be easily eliminated 01' rcmoyed 

is requircd.

Prepnrations munufacLured with tflx-pflid nleohol find wine fire 

examined for thc pUl'pose of determining whethcr tJley Ilre iit for use 

as a beyerage Ilnd t.]ms subject to the t,ax leyied OIl ~ceti.fi.ed spirits. 

Processes used in distillerics and rcctifying pJUIltS nre reviewed by 

the labomtory for the pUl'pose of detcrminillg whether they should 

be dltSscd liS rectificflt,ion under the laws ilnd regu]fltions. Prepnrutions nre :lIsa exnmiIled to useertllin whether tlHlY should he elflssed 

flS speeiillties 01' distilled spirits under thc pl'OvisiOlls of Regulutions lB. 

All eommodities snch ilS o]eomflrgarine, mixcd flour, filled checse, 

fldu1t.el'll.t.ed. butter, eLe., which fire subject to intcrIlfilreyenue tflxes 

arc examined in tlHl "Tflshington laboratory, and the propcr tax mte 

determillcd, In nddition -to the ehemicnl work pcrformcd in connection with the 

administ,rutiYe und pcrmissive functions of the oIIice, (jxtcnsiyc 

research was conducted on the followillg projeets: Churfletcr of forcign 

and domcstic rum; chflrfleter of whisky congencrs; denntured Illcohol 

and dcnfltllJ'flnts; wood oils nnd their composition; rubbing nlcohol; 

improved mcthods of flIlnlysis; narcotic drugs; identificfl,tion of the 

ueti....e.prillciple in mfirihuanH; development, of .fulgerprint powders; 

ident,ificltt.joll of g"mpc WillC in hIncl,herry wine; eharneter of w-inc 

(\oneentmtcs; chlll'fleter of forcign and domestic brandies; chaflleter 

of fruit wincs; and color tcsts for mfirihufiJUl. . During the YCilr chemists in th~ '~Tflsbingtoll nnd br~neh laboratorics 

part.icipatcd in thc TrellsllIY tJ:nlIllI~g s~hool fingerprmt, and mo~lllge coursr which was conducted m Vi'llshmgton lind the officcs of the 

district Bllper....isors thro·ug-hout the eOlmtry. Numerous clnsscs were 

Jlcld in the VlIl-iOUS Inborut,ories for the purpose of instructing the 

enforcelllcnt ofli.cers in the tcehnique of osing moulnge IIlll.leril11s flud 

the dcvelo]1TIlCllt of fingerprints. A numbcr of impnp,·ed fingerprint 

poy.'dcrs \vere deycloped by 1Jw ehelIli~ts Ilnd mude available for. usc 

REPORT OJ.' OOJ\.I,\U88TOKER OF IXTERXAL REVENUE 39 

by the investigators, These schools brought ubollt II, closer cooperat,i'on und (;oonlinntion bctwcen illYestigators and tho tl\ehnicifl,ns in 

t,llC Ifibomt0l1es. 

ExtellSiYe reseflrch was conducted on vn.rious species of mf\.l1huanlL 

growr~ on the Arlington Expllrirnentnl Farm o! the DepartIuent oC 

A<Trieulture. Hundreds oI snmples were eXf\.lOllled for thc purpose 

otidcntilying the aetiYe principle, /LIld for determining nt whnt stflge 

durin" the growth of t,he plant the llctive principle deYeloped. Tho 

meth~(ls for idenLif.ying rnfl,rihunnn were impl'OYed. 

Ampules COl~tflillillg fI reflgent 'with whieh nnrcotic flgents ean 

det-cet opium deriyatiyes wen\ deYeloped. These nmpules will enfl,ble 

narcotic officers to identify SUspl\cted snmples of opium dcri~·utives

during thc course of their inYestigat.jons in the field. 

During the year completely denatured alcohol formulfl No, 11 was 

revokcd and eompletely dermtured alcohol formula No. 14 was 

tHithol'ized. Completely denatured nlcohol formula No. 14 '\"ll.s 

developed in order to furnish to the trade denf\.tured alcohol with a 

lcss obnoxious odor. Specill.lly dr,nll,tured !1leohoJ formulae Nos. 23-G 

lmd 29 were revised. Eight spceiu.uy denfl,tured a.lcohol formulae 

were omitT,ed beefl,usc of nonuse. Uesefl,rch was conducted throughout the yenr for the purpose of developing more efficient denaturants 

which would not interfere or destroy the utility of the fI.lcohol for 

leO'itimate commereilll IlSos. The lJolorogmph llild spectflgmph were 

in~estigflt,cd lLud studied for the purpose of determining whether they 

could be used in soh-ing some of the problems whieh confront the 

IIl,bomtory. 

The scrviees of technical expmts in the 'Vashingtou 1abora tory were 

ut,iJized on numerous occflsiollS throughont the year in revocation 

proceedings held b:-.' the Fcderi.1 Alcohol Administration, involving 

the misbranding and labeling of distilled spirits, eortlifl.ls, etc. These 

expcrt,s also JlHrtieiputed in suits brought against the Goyernment 

involving the refund of tflxes conceted on mis(',ellflncous urt,icles. 

The Lnbonl,tory Division acted llS tcdmleul f\.rhriser to t;he Alcohol 

Tllx Unit Hnd the '~\'ljsccllH.neolls Tllx Unit, und also hnndled the 

technical Il,nd chemicfll eormspondcllee for the Alcohol Tux Unit. 

It ]l;lsscd on the tux stutus of numerous miscell:l.IlOouS products upon 

whiuh taxes \'"ere leyied, 

AUDIT Dn'ISIOi\.-This division conducts the plant, operation, (,flX 

accounting, assessment, elnim, find compromiso work of the headquarters OfTl(\{\ of the Alcohol Tax Unit. It supervises genemlly the 

·work relatmg to the lHll.tluffl,!\ture, stornge, tax pll,ymen(" sale, and 

use of fI.loohol, denatured flleohol, distilled spirits of all kinds, wines, 

lmd beer; and adnriniste.rs the provisions of the intentlll-reyenue laws 

and thn regulations pertaining thereto. 

The work relnting to the opemtiolls fI,nd transo.ct,ions of distilleries, 

alcohol plants, bonde(l wHrehouses, denatnrinfT plfl,nts, bn\weries, 

winel1es, reetifying pbnts, find othcr cstablishm~nts fI,t whiuh liqnors 

f\.re sold or used is illso nndcr supervision of this tliyision. 

ASBeS~m6'nts.-Dllring the fisolll year, 10,372 I'llports of violll,tions 

of tlle mtemal-rcvenue lfl,ws pertaining to alcoholic liquors were 

received from the field offices find audited, Itnd tax lillbilitics disclosed 

thereby were flssessed, induding ttd valorem penalties. There were 

o.lso certified to the Commissioner for ilssessment 15,872 items, total­
40 UEPOItT OF CO?lDUSSIOSEll OF' IX'l'ETI:!\"AL mn'KXU]~

ing; $5,371,053, listed in the Burcllu, and 140,095 iLcms, llggrcgilting 

$()(1,12G,IS2, listed b~' collectors. 

Number of claim~ received and disposed oj by Ihe AlId;! Divi&ioTl dllri".g Ihe jiocfll 

yenr 19,'j8 

Ucde"lIl' Aball'- luncolled. tI"" or IRerund me.Ilt Tolal A.Ul""'" lble 

stamp. 1__ 1---1-__1 _ 

On hand July I. 1Q37 _._-______ ","""'b" I",""mb" I-",',mlb" I}\'"",btr Il\'"mbrr 226 SO 7&1 .25 1,5:.!:l $13. 'lH, bIlJ, 87 

R.cceiV"d'lllrt"g)-""r•.••••_••.•••.. I~~~ 14.0'25 12. OG3.IH·S. OS 

eM. 3M, 418. 1/.0; 

8.IIOI.O(l!1.88

Total _.____ •. 138 0,008 2. $.'; loI,~W ~7.211

1I11~ R"J('oted............................
 ...""····················· ·_1 3,316 1>12 I 5.19" 4~7 I 1,74,', fj',G 11oI'U~~'7 I ~·1.4112 ~.\i,',2 S,163,o,7,hl O"j,ll,,<IJ(ln~~O, I~:J,; l·iQ H2 111 .'01 7H7 n, 3M. Hill. ~O

'To',al_ _ ~~ ~.~l~ :C.211 20, ;lIIS, 4-18. ~5

---_. 

o.I7llr!! 'in C(}lnlJrum':"'J.-At, t,ltc Iw::;innillg of t,hc (;.sclll yenr there 

were on hllml 728 o(rcrs ill compromisc, Hg'grcg'lt.ing $4:l,\)20. During 

t.he ye.w, l8,S;l0 oIrUl'"-, lllllOllllt-ilig t.Q S 1,41 2,5 I8, .....rll·0 J'cceiYcd, of 

which 373 woro fOl'l\-urdlld t,o t,hc Dcpart(Jl()Ilt- of Just-icc 111111 243 werc 

retmned to tJlO Held officcs. Duriug tile yCiU', 17,441 t)lfurs, nggrcgnl,ing S8i[l,U01, \\"MC auccpt,ed, llnd 995 offrll's, tot.dling S42S,4G8, 

wcre J"ojoclod, 100n'jng SOO OA'CI'5 on haud nt, thc cnd of t.hc 'fiSllnl yea/'. 

ALCOHOl. TAX SEeTlOX' OF TilE OFFICE' 010' 'J'Ht, GJo,l'IEHAI, COUN.s~:v.­

This seution hundles t-hc legal ,,-ork llrising ill connection ,dth the 

administ.rnL-ion and cnfol"ecment. of the internl11 re\"eIlUrl ]i(1l10/, luws. 

The work inelutlc;; the prcpnrat.ion of opinions Hild hr'ids relating to 

Ilssossllwnl" \:()lllJ[;\,ioll, nbu1eUlcnl, find rerulI(l of liquor tIlXI~S Hud 

pCllalties; compromisc of ciyiJ nnd cl"illtiI11uli,lhilit.il'.;;; :111<1 Uw mllllsSilJll OJ" mit.ilfl1tion of fOlfcitlll'OS. :nltl section pl"OjlIll"OS cihlLions (.o 

rC\'oko jlJ(1.1I~t,l'i111 tlnd don:ltlll'od nkohol perlllit.s, contil/eLs pcrmit, 

hCIU'iJl~, Jlnd J'(wio\\'s l'OYOeotioll l'el;ords. It- :lsiii"L" l,h<l 1)11[JH1't.lllcnt 

of ,Jll,;t,i{'l~ in ,;MI!l{:ct.if!J) \>,;th L:i,;1 ond t.;rimill;ll ell;;es fll'i"ing \1IIrlol' the 

intllT"11111 renHllHJ liq\lor laws; ~i\"{~s IOgfll nlidc~ t.o t.he Deputy Cornmi.ssiollf'j' of 1.J1l~ Akohnl Tnx Ullit, disLrid !;uJ!oJ"vi,,\)J"";, IIml nl,hel' 

ofij,:illls 1)1l Ijllll':'l.ions invol\'illg intcrprot,iltioll IJJ' l:OIIS1.l'ur:/.iol1 of said 

ltlW~; lind HI"i!)",s 1111 COl'l'ospondoncc ])J'Cpfll'ei! in t.]11\ Ali:ohol '.I':I,X 

UJli t i11yolvi 11g· lllgn] llllesf.iolls. 

\Y,)l'k pl'J'fol'lllnd by this sllct.1on, inWllshiJ):-;toli IIl1d ill t,he ficld, 

inelntlcd Pl'Clllll'll1.ion of 7,723 mcmorllndo., 287 briefs, 5,370 opinions, 

m pllrolc onscs, :n 8 Jilw]s, nnd .] 8 indictmCIl ts. ]{evin"," work jll(:llHled 

7.,447 (;mje repol'ts, laO cluims of oyer $5,000 ellch, 11m! 10,2G::: I;O!Hpromisc euscs. ]1\ IIddition, 111 rcyor.tltion CI1SCS wcrc b/l.l1dlcd, find 

(i5.') pClt,itions for rcmission 01' mit,ignt.ion of fOl'rcit.ul'(~ W(',J'O CXlllllillOd 

llnd finally ])nssed lIpon. 

WORKS PUOGRESS ADl\UNlSTRATIO:S PHOJECTS 

The work rclief Pl'OjCGts 'ldmini,;tcrod by the B1I1'0ll.1I o.r IntcrJIlll 

ReymlllO nrc undcl' I.hc sllpen-ision of' thc Aecounts amI Oollcetiom: 

Unit, lind tlw Aleohol TI1X Unit.. Thc CXPCIl,;OS of t.hoso projects ww'o 

paid from funds pl'o\'idctlulldcr the Ern~l'gelley Hillicf .App~·opriation

Ad; of Hl;n, nul! thc workcrs were recruIted tlnd ('mplo....cd 1J\ nccord· 

nneo \\-jMI thl) reg-ulill-ions of thc 'Yorks Progress Administ'l'lL!,ioll ulld 

the United S[.llks .E~l1\pJoYl1lent ServiGC of tile ])op:ll'l,mcnl- of LllLor. 

All workors wcrc puie! thc SOGul'ity wago ratos itS st.lp1l1nt,ed ill the 

Executiye Ol'dt)l' of !"Ja~' 20,1$135, und its nnWIHlllIOIl[.S., 

iil.'.r.i.:f;:'~, '...', .""'.""....~.--.>.:"~" ..... .:.~ ......~...,.;~f-: d/.~-',~" •.:.:.iJ'.:~"'.' 

llRPOJ,T OJ,' CO"DIJ:-:iSlOXEH O:F IXTEH?\"AL m,\'ElXUJ': 41 

Begillning July I, 1037, Ilnd continuing through .1UllC ::l0, U13S, n 

"Slln'cy of miscdlnncolls Lnxcs" \nli> conducted in tho field (',(JUcction 

scr\'itc 'of '.hr: H11l'Clln. This project. In13 cnrricd on llI11i{'.f the diroction 

of [,ho ('.ollot;l.ol"s of intcrnnl rc..-cnuc in 21 of the colloction disl,ricts 

in t,]lC U"iLcd Stfltt',.; lind ill\"()h'cd all intcllsin\ 1i1lll\"I1SS to crrcel, the 

(\cl1cdioll of dclillqucnt find deficient stnmp taxes nnt! tnxcs 011 

sport,ing gom]s, cosmetics, copitlll stollk, Mndy, fl11tO pnrt.s, n.dmissions 

-nnd dUllS, t.ires nod tubes, Il1nt.ellCls, mdios, electric rdl'igerutors, 

jewelry, tHld furs. The number of persons ~.lllplo.Yed in "'Jis project 

n"el'ltged llppl'Oxinwtel)' 7GG weeldy. DUl"mg t.he yen!' $7,7f17,608 

of miseellnncOlls t,axes wcre asscssed or recommoruled for H;:;SOSSlltcnt. 

nlHI netulll collectiolls [,otlllel} $4,153,030. TIll} 5nl:ll'ics .'\l1d OlHH'fll,ing 

cxpcnses ill cl)lllwetion wil,!1 this project Iln1011llt(}U to $$lOli,003. 

The illspection, iTwugUl'flt,ed Septcmher I, 193.''1, of ro!;uil liqnor 

dClllers ill Yflrjolls cHics of thc Unit-ed SLn.Los, W.1S contiTillCd during 

thc [(senl YO!Lr 10:.:18 fOl' tll(' purpose of seeing- tlwt. t,he )'d-uil liqu(lr 

dcnIers comply wit,It tIl(; rcquiremcnts of the l.1w ns it. 1"olllt-l'.s W t11(1i1' 

business. During' tlte year, ll11oentiOIlS to this projcr:!. nJnOlmt-od to 

51454,501, Ilnd oblignt.iolls were ineurrcd tot.aling" $431,217. M, fI 

result of 1hesc inspections, ]8,586 denlcrs wcre found Yiolnl,ing; the 

int,el'llUI rO\'01ll10 liquor statutcs. The totlll reyelllW eollor-unl ullder 

t·bis projeet durillg the ycnr f1mounbed to $370,330. 

T.ECHNICAI, STAFF 

Tlw jll'inuiplll fllllCtion of thc Technical Stuff i!' j·hc slJWp.lllenL of tllX 

disputes GO\'oring GHSCS .dockcted by the Uni\.{'.d SInk" nOIl~d of 

Tnx APPClllii and enses Ul t,hc so-called "90-IIIlY" SI'Ilt.llS. ll. IS lUI 

indepemlcnt. ltg-em:y ill t.lw Commissioner's offiec nnr! eonsidcrs proposnls for SOt.tlCIllOllt of income, estn te, Hnd girt, t.n.x lin hili l.ios liS II ssertod 

in tho deftcicllcy lIot-iecs issued under thc nHioH>' re\-eI1110 {1(;!:1. Tho 

scnior t.eclllliuni IHh·isor eonsiders the proposnl fLl!" sclJlcmcnt in efleh 

ellsn and lll11kes his J'ccomlllendnt-ioTl direcl,ly t.o nH~ COlllluissioner. 

If ngn\ements Il-rC 1I0t, r(Jnehed, memorlllld,~ of fncts flIHlll1w IlI'C prcpill'Cd to nssist, tho Chief Counscl for the lllll"l)nU of Jlll(\J'llul ltcn)J11le 

in the l'lofel151) llf docketed c-nse>! whi(\h nrc to br~ tried hr~fon~ the nonnJ. 

.]n H,ddi(.iol1, tlJ(] Stflff considers cort.lli)) dnsse., of IIfruts ill compromise of irWOlll(J tllX ]iahilit.,- nlld llpplirnwl)!ls for extO.llsiolls of time 

within whioh to PIlY incomo t,llxes. ] t ulso l'cdcws for the Commissiener finlll closing llg-mlUncnts exccuted pnrsullllt to soel-ioll GOO or the 

Reyelltle Aet. of 11138, IlS nJnondcd. 

On July 1, 111:17, I.here wcrc OillUllld 4,213 income, csl.llk, l~lId gift 

tilX decI.;eled ellses 'ddc!l im'oh'cd 5,133 inx yellrs, togctlll:l1' wiM1 249 

('IlSCS in tile "UO-dn.r" st,J{.us and other miscellulleo1l5 'work. During 

thc lisCIII ycar, 1,1.16 dockct.cd l'nscs were reeeiYed Ilud 3,150 CIISCS 

wel'('. t:onsiderctl 10:( cOllelusioll. In Ml.dition them were mt.urnell to 

thc cliid coullsd prior to the l'olltplction of (lonsitlemtion 1,408 do{'.kets. 

Undcr l\ new pIau fol' l,hc dccentrnli;wt-ion ofsettlmnent of tax disput,es, 

150 e!od,r.t.s wcre t.rnnsfcrrcd to tllC Los Angelos dh<ision of the staff. 911 .Tll!IC 30, 11l;iS, thcl'c werc on hlllld in 'Yashillgloll 2,853 dQ(:kots 

1IlyolYIllg" :3/14.'1 t,nx ,vcnl's, 111so 187 "90-l1ny" (lliSeS llIlt! II fow iIlisI'cllfllw()u" eases. 

or thc 1,1::,\) dor-kets considcrcd to n .Goneh!sion, .npproxinwf,ely 50 

pnl'ecllt, or 1,.570 dockct;", .....ere settled by stIpulntlOll. '1']IlJSO 1,570 

10:l,de-~e--4

... ~:;,+*" ·d'.I:l.'di' mm" ., ':: _~ ,..~"'.,.,!_~ ~,".:'._., .._,.' 
42 REPORT OF COi\L\lISSlOXl:l: OF JXTJ-:I\::--'AL lU-;Vl-:NU:E 

dockets iuYoh-cd.llSS?rtcd deficiencies of SZ5,4S:?,SZ!); the Tccompnted 

'seLt·lemont dc(iclcllmcs tobllcd $11,4\1.5,60:3, or 45 pcrecnt. The 

foregoing- fLgul'cs include 1,373 inCOl1Hl t,n:" cnscs im'o]Yin.g" (lsscrtcd 

ddicieneics of 821,273,578, lllld ilgl'ecd sel,l,lemont deficiencies of 

89,48.5,840, or 45Iwl'ccnt.. Other" (lockets 1,0 I,ho llumher of 1,589 were 

fully considered nnd tmnsmitl.ed with nH~IllOJ'l\Jldn of fucts and In'" to 

tho Olliec of tlH1 Chief C01ll1S.~] fot' defen!:\c lmfol'c t.lle Boftrd. 

Til nddi(,j,On to the nboyc-Jcscrihcd ;~, 15n docl\Cts, tlle stnff con· 

sidel'ed (is (locket.s involving llie ll,eUltlllfJlltioll of s\lrplus to c\'ndo 

'-Sllrt.llXC!:\ or involving pcrsollfll hoMing (~(lrll]lllll'y surbrxes, of which 40 

were scUled by tlgreement,. These 40 dock(~ts involved IUi,;erted 

deficiencies of $5,055,178 IInll :Igreed ddidcnd(',s of $] ,570,140; 4 

oLher ~mch cuses werc ronsidered lllld :>et.tled in the "90-d(lY" Stlltus 

im'olYing l'elnti"el.y smnll :Inlounts of tux. 

D\lrillg tho fiscal veal' the StllfT (1,[:>0 eonsidercd %5 income estate 

(lnd gift, tll,X eflses i;1 tIle "OO-dllY" stlll,llS, or these. ellses, ~SO wer~ seWed by ngl'eemeJlt, 311 wem closed witll 110 Jletition fiied (the 

defieieney flssert.ed in the statutory not.ice l)(]iul! Ilssessed in full), 

llnd 374 W(',l'C Ilppenled to the nO'lI'd. As to the 591 CflSe.'i settled or 

e10scll v..il,lImlt the filing of petitions, the a~l!regate of the proposed 

dnIkimwie.'i W,IS $5,965,013, and the totnl of the deficicneies llssessed 

wns $3,120,7!li. 

During the fiscal .'rear the field representativcs of the Stu.ff ,lt 

Clevelulld, Dulllls, and SlJ.ll FmneisGO col1uhol'llted with thc attorneys 

of the Chief Counsel's Offiee in t,he settlement of cnses in whie1l defir,imler Tlotie-es were issued by the int,{\l'IIul )'e,'cnuc ngents in cllilT";l~

fit, thosr. POilltS. A tot-fll of 112 ineollle, esl,nte, nnd f!irt til.;X Cl\S(~S,

indllding 13 in the "OO-c1f1Y" stntlls, wme considered. Of t.hcse (lIlSeS, 

43 werc seLt.led inyolvin)!: proposed dofieieneics of $92,113 llnd flgrecd 

sett.lelllcn(, deficiencies of $53,847. 

During the 4-month period ellded ,JUlie 30, 1038, the Los Ang-eles 

di,-ision. ollerntin~ under the procedure of deeentmlizllt.ion, received 

fmm Utr. nllrenu in 'YllshineLon 346 docketcd ellses, lind disnosed of 

143 d(ld:;ets, of which 122- were seU,lc(l by stip\llntion. Thc 122 

dockets thus sett.led involved flssert.cd deficiencies of 52,104,856 lind 

l'ecOlliputed deficieneies of 58n,HI8. ]n ndllition, 19 cnses -worc 

Ilflrtdlcd in the "OO-dflY" st.ntus, of which 11 werc settled by flgrcemcnt. The Los Angeles division fllso eOl1sidered \)3 enscs prior to the 

iSSlUIl,ncc of the stflt,utory notice lind sntl,ll)('{ 74 of such cases by IIgl'/~ement. dllrini! t.he period endeel Junc 30, '1038. 

There werc on hnnd July 1, 10:17, 683 compromise eusBs; OG4 cuses 

were rl':Gniyell rllll·ing" the .velll' tllld 1,1 Of! disj)os()l1 of, leavin~ II h,tl,lncC 

of 452 OIl hUIld ,hme 30, ] 038. There wem 27 extension of time CttsoS 

on Illllld 3111.\' I, 1~37; 25~ wem l"l~cf'.ivcd find 2{)7 llisnosed of, ]ell\'ing 

'22 CIISCS on hnnd June 30, 1038. "'it.h rcsJ)eet t.o (",losing flgTeement 

CflSes, there were 27 on bfllld for reviow Ill, t.he heginning of tbe yenr; 

146 were reeei'"nd nnrl 165 disposed of, Jellying n lmlflnce on Illind 

June 30, 1038, of 8 enses. 

The totul !lumher of l}JI elnSSf!s of GIISCS considered to a conclusion 

h:r thfl 'VlIshington office of t·ho SI,nfT during the fiscfll :reflr ended 

.Jimo :l0, ]038, WllS 5,;'>34. This figure docs not inelude the rcsults of 

t1tc eit'cuit mderulllr seUlemon(, ~T(lllflS (:ornposcd of attorJ~ers of the 

Chiof COllllsel's Office lmd m~mhers nnd field representutlves of the 

Teohllie'tlStulf. During the fi"e,ll year nn Hyerngc of 17 men per month . I _ ' 

.-

REPOllT OF CO~E\lI:-jSIONER OF I~TERXAI. HE"EXUE 43 

,drxoLed full t.ime to sel,tlement work in connection with nOflrd circuit 

-ealendnrs, nnd J>HI'licipntcd in the settlement, of 2,H.iS doekets, includ­

-in'" i9 enses on the Los Angeles circuit culendl\l' hnmlled br the Los A~gcles division, 

An flIlltlysis of the work of tlw St;ltf is ShOWIl in tnhle No. 89, poge ]60 

·of this report, ­ on'ICI~ 01<' THE CHIEF COUNSEL 

The ncti\'ities nf the oflice of the Chief Counsel for I,he Bureau of 

Internal H.m'eJllle incl\lde the defcnse of fl]] l'\idnnil tnx Cllses l1pp(Jlded 

to the United Stn,tes Honrd of 'fax Appcllls; the n~\"iew of refunds, 

,credits, nnd nbnt,(\lllellts in (lXCeSS of $20,000; c('IH:;illerin~ various 

n.dministmt,ive ulHl internlll-rc'"enue tax lImttnrs rekrred to that 

'offico hy the Secretary, tllC Under Secretflry, fill A;;sistllut Secretary 

of the Trensury, thc General CO\1nsel for (,110 ])epflrtlllcnt of the 

'TrCIlSUl)!, the COlli missioner, the Ilssistnnt !,o the COllllni~ioner, thc 

-heads of units of tho Bureflu, eollcctors of int.ernlll rcYenue, und otber 

-bruncbes of t·he Depurtlllent. The:.,. TncluJc 1Ilso the Jlrcpnrution, n.t 

the reqncst of the Deplirtment of Justice or or the United Stutes 

attorneys, of dn.ttl for usc in the proseeution or de.fc.lLse of tux cuses 

'(ci-..-il and (;I'imillal) in suit, llllJ complillnee with requcsts for ussist~

IInee in suell CIISOS; lind the jlrej)llratioll, re\'isioll, l\lIdrC\·iew of regu-' 

'lations, Tren;:;ury deeisiolls, mimeogmphs, tlnd ruling:> for the guidance 

of the ofIiccrs \l.lld employees of the Burenll of ]nt,()l'Ilnl Hcvenue nnd 

ot,hers eon eerncd , The ofJiee is divided into six divisions, viz, Appeuls, 

-Civil, Jllt,erpl"ctnl,i\'(~, VClllll, Review, and Legislntion nIHI Heg'ullltions. 

The Chief Cm[flsel's committce, consist.ing of foul' mcmhers, serves 

in an fllh"i.'>OI)· eupllcit,y to the Chief COllllsel, AssistHllt ChiefCollIlsel, 

·geIlemJ a;;sistullts nnd spccinl nssistfl.l\ts, who refer to the committee 

cllses from ull divisions of the office. The cOlllmittee considers 

these efl;;(JS Hnd nHlkes writtcn reeoinmendntiolls 11S to t.lteir proper 

disposit,ion. Since Febnwry 1038 the eomlllit,tce hus becn cllllrged 

with the finul review of ellses inyoh-ing compromiscs, dosing flgreemcnts, find extensions of timc for pll}'lnent, of tllX predolls to their 

heing" scnt to t,lIe Secretfll}' of the Trcnsury for his npprovnL At the 

beginning or the year t!H) committee hnd OIl hand 13 ellses; during 

t.he year it rcceived i22 nnd disposed of 605, lellying 40 Cllses pending 

,It the close or the fiscnl yeflr. 

. The dllt,v of prot.ectillg the int,erests nnd claims of thelhlit,ed States 

In b:lTlkruJltcy lI11d l'oec.ivership proceeding'S, inellldillg' particularly 

proceedings instit;\ltod under snel,ions 77 ,nnd, 77B ~f the National 

B:lIlkrllptcy Act" If> duo"ged to the reorgnlllzfltlOll soetlOl1. 

Nl/mbu oj CQ~}I0r{/tc rcr"(/(11IIzation caus handled dmino tile jisccd '!teat 1938 

~ll.ses PClldillg July 1, HI37___________ _ 2,943 

]liew CMCS Tcccivild during fisco.! ycar_ _ _ 1. 227 

4,170 

Cases disposed of:

CIl.-';CS closed _ DuplicationB .. _ 1,320

22 Changed to hlLUkrtl]>tey _ 186 Chouged to recei\'crship _ 12 

1,540 

Cases pending ,Jline 30, 1[)38 • 2,030 

.,!'Bit. 6e #i6lr&Wr,**Mr nt ati .....~.,.-:.ik~,_'~,''.L ,.~." .."'~",l.,.",,;;. ~.,.;;. ~v ';L:,. , 
44 HEt\lHT OF COl\E\I1SSIOKElt OF Il';"TBRNAL HFVERUE 

In 466 of tIle l'l'rpnrnte reorganizution C:lses closed nnder sed/ons 

77 find 77B during' t.he-yenr, elnims were filed in the amount of 

$9,8SS,403, and ",,'ere set,tIed for $2,45.,),352. In flddit,ion t,o tlJese, 

there \yf'rE' 854 cases dosed in which no tux clnillls wpre filed. 

N'-I,!fIb~1" oj bankruptcy U7l<t receiversh'ip mS68 closed dlm:n(J Ihe year 

Cascs pl'lLdillg .July 1, H)37~ __ . 2, l[,.'t

New cases rectJivcd during fiBeal plaL___ __ __ ___ ____ ___ ___ ____ __ __ ___ _ 2. 797 

4, 95(} 

Cases di~"poscd of: C!1se~ closed_ _ ____ _ 1,730 

Elimina.ted_____________________________ _.____ _ 14 

1,744 _______________________ . 3,20& Cw;es p"nding June 30, l!138 

In t,be 1,730 euses dosed relating to huntruptey find reeeiverslllp 

cluims were filed in the mnount of $5,865,693, find the ;;;um or 

$2,490,541 WflS l',olled,ed. 

During t.be fis~al ye:1I', 2,57:3 new bflnkrupte\' flnd reeeiverslLi.p CUBes 

other th:m reorgnnizfltion ~ascs under sections 77 und iiB, were rc~, cCJYed, Gnd 224 Cflses were fldded in which the debtor eompflnies were' 

originully involved in l'corg'llnizllhon prqeeedings hut luter went into 

liquidM,ion. The 14 lwnkruptcy or reeeiver,ohip ~ascs which were 

climiu[lted were found to be involved in reol'g:l.lliz/lt.ion ])l'oCCI~diJ1crs.

ApPEALS Dl\'ISfON.--This division lli1s immediu.te ehflrg'p of nIl eu~es

involving income, excess pl'Ofits, unjust flnriehment, estut.e, flnd gift, 

tuxes pending hefore the Unit,ed St,atcs BOfird of 1'flX Appeals und [In 

eu.ses im'ohing refunds (Jf nJnonnts collected nnder tlw A1!l'icuhuml 

Adjust,ment Act pending' before the United Stat,es ProeesSill" Tax 

Board of Reyiew. It. prepares flll of the ple:lding-s in SllCh efls~::; flnd 

Ilppell,rs for aIlfl represents the COlllIllissioller df Internal Heyenlle ut-, 

the t.rinl therc!>£. . CIYIL Dn'IslO".-The work of the Ciyil Division incha]es tho Pl'i\Pfl,mtion of stat,emeuti'l 0:1:' faet, for the Deparbmellt of ,Just,iee in fill 

net,iollS hrought hy tfl:\pfl.vers to reeover bnxes and for injunctions in 

the l?ederal courts, wl,ich :;tt1.tement,s set, forth tile posit,ion of tbe 

BUl'eall 01l the issues im'olved and GOUt·fliil) referonces to flppliellhle 

~eet,ions of the revellHe tlets, regulntions, il.nd decisions of the I;OIJI"tS. 

The division also usscmblcs tJw- eyidelwe, oQtnins witlH'SSeS, nnd 

nssists 'at t.llC t,rial of cases when requesLed by t,he D(~PuL'tlOeJlt or 

Justice; prepnr('~ reeommendl1tiollS for or against, t,hE' jnst,itnt,jou of 

suito: in eonnect,ion with eluims or the Goyernment. ngnin:;t tUhl)UYNs,_ 

trfln':lfcrees, bonding companies, Imd others; flIul , when suits ure reeonnncmled, prepares st;Jt,ements for the Depnrtlllent, of Justice similar· 

to tll()~;e in netions brought hy taxpnyer". StiPlllf\t.iol1s of f:lds for 

the usc of the Depflltment of Justice flnc for submission to t.he court,:; 

in llctions in' the dio:triet, eOllrts flnd ill the Court of Cl:JiJno: are exum-­

ined and fll-Jproved, modified: disnppJ"Oved, or new stirulntlons pre-· 

pared; aJld tlle di\Tision llHlkes reeommendat,ions for ,l!' !l;:rninst, llU 

appeal hom tlJverse judgnH:nt,s of distj:ict eOIll"ts and for or :lgninst 

upplicn.t,ions 1,0 the Slll-Jreme Court for writ" I)f cert.iorari in c~sps "f 

Ildverse decisions l"Pllr1ored hy t,he circllit court (Of appeflls IUlll the· 

Court of Claims_ 'l'liC diyi5ion lllukes I"l'commPJldn tions for OJ' :lg'l iilst 

!leCeptilnee of ofreI's suhmitted for Sftt,j,lemellt or compromise of C:1,;o,;', 

plluJilll! in court. ; ,I.~(".,' ' 

ts..;,'.I.~_~o~Jo..;.,ii~"'"'_~......"....:>),"."'"". " ......~~li;~,i1'.:.'. "':i"';;'~"":~':I.~~">.L~~

REPOlf.r Ol· COMMlS;Sl(I:XEIt OF INTlmX;\L REVEXUE 45 

It. also bflndlr:s all cases in wlJich liells for taxes fire involveJ in 

'nlOrtg'l1ge foreelostlL"c fletions pending in Federal :lJld Slate courts, 

The division also considers fil1 upplicat.ions for tllC nleuse of Federul 

t,flX liells lind the dischnr;;e of property from sneh limB which ure permissible 1l1iJer section 318ti of the Revised Statutcs fiS amended by 

seetion 613 of the B.evenlle Act of 1928 und section 509 of tJ1C ReYenue Act of 1034. , 

Compromi~'e Sedion.-Tbe prosecution of claims filed by eolled;ors 

(rt) ugflinst tbe cst,ates of deeensed taxpayers, (b) 'lgnimt insolvent 

hanks, and (el in liquidfltion proceedings, including assignments for 

,the benefit of creditors, is handled by the COlllpromise Section. At 

the reqnest of the Department, of Justice, t.his sf;et.ion assists in trials 

'im'olving the above t.ype of dairns. 

IN',l')-:RPRETATIVE Dn'l.iilo""-.-The Junct.ion of this division is to consider for f1dnrinist.J':lt.ive purposes the y:u·iolls statlltes relut.ing" to the 

jnterlllll n:venlle, and questions of bw fir-ising thereunder. In addi­

°tion to the: duties thus described in general t,erms, the division edits 

-the muteri,d suhllliUed for publication in the IntemllI Reyenue Bulle­

-tin and l'Cviews ot.her nmte:rilll 'Submit.ted t.o it -tnr considern.t.il)n hv 

"'-JOWI" hmnches of t,he. Geneml Counsel's office lmd of the BUl"e!l1l 01" 

Intel't\f1.1 B.e"mme. 

PE.NAL DIYlSloK.-The Penal Di\'ision considers both income-tax 

,cases and miscellaneous tax cases; pre:jJflres opinions eOllst.ruing crim­

"inal and pereentuge penalty statutes; and den Is wit.h particular Cfl8CS 

:inYol~'ing t:/"it,ninul li~hility flnd l~ercentl:lge Renulti.r$ 10l"_ fml:d (and 

,0eeflSlOntllly for negligeneo 01" de mquency), meludmg otters III compromise of such cases. 11. also prepares opinions as to whet.her cm;e,s 

cloi'ed by :lgl'eernent under sedoion 606 of t.hc Revenue Act. of 1028, 

flnJ similnr ])\'I)"isioIlS of other revenup :1ds, shonld be reopened 

beeH,use of "frand or Jnalfeflsu.ne:e, or misrepresentation of :l. nUl (,erial 

-tuet"; nnd eOH,oiders c1a.ims for reward nnder sert.ion 34G3 of the 

'Revised St'llt.lltes. \nlCneyer requested by t.he Depllrt.ment of ,Justier:, 

,un at.tl)TllPY from this dhision assists in the prosecutionof eriminfll euses. 

_ At tlle beginning of the fiscal year, 1,082 eflses were pending in the 

Pen,d Division. New case,; iu t.he number of 1J03 were reeeived ,)lId 

·946 eases disposed of dluing- t.he yeuT, leaving 1,039 cases ]lending on 

,June 30,1\)38, a llct deerel1sc of 43. 

Formal eh,im,; for re\\'ard 101" infOlTIlfition relative t.o violations of 

intel1lal reyeIlUe laws were filed :llld disposed oi' duriJlg t.he year ended 

,June 30, 1938, .1S follows: pr:nding July 1, 1937, 2lj~); presented or 

reopenot! during yeur, ]82; di.sposed of lIming .vcflr, 122; pending­

,JUlie 30, 1938, 329. Of the 122 claims disposhl of, 76 were rejected, 

und 4ti "-ere fl]]O\Ve(] in lJ. total sum of $[J4,U94, all of which were pllit! 

,durillg the fiscal yr:flr. TIle 329 clflims vending flre awaiting receipt 

-of repol't.f'- -tl"Om t.he field officers of tllf'. Burean wbo nrc conduet,jng 

inyest.igo.tions t.hereof, or the dnsing of the. tax cuscs to which such 

claims l'plnte. There \\,pre also 1L3 informal dnims disposed of dnring 

t,he fiscnl ye'lr, \,~hieh left 70 inf'JI'lnnl elnims pending. 

. RLnEw DrnsJON.-'l'11Ls .-li\"ision reyiews ovel"Ussessments of 

lnC'Htle, excess jJronLs, war profits, est,ate, g-ift, and miscellnncoll.ii 

tlLXf'.S proposed for 1l1l0wIlllCe (also deficiencies when coupled \ll'it.h 

oVe!'ussossments) where HlP flluount o[ the overflsscs::.mellts in ony 

case excpp(]s $20,000, lind proposed reflmds or cre(lits ()f nny I,lL'\": in 

excess of $20,000. It prcpnres tlw l'Cports t,o the Joint Cou)lTJit,tee on 

JnterJlnl Revenue ']'n:\fltion mqnired by flection 710 of the Revenue 

'~~,...,,.;,~&(V'Ft#Wre1tki .......,;",u_ ,
 
III 

I 

46 nn'f}fiT OF C(J:lr;\"SSIO~F.J{ 0.1<' I~'l'ERNAL ltEYF.~UE'

Act. ofl 928, wbOJre the ovcrpllymmtts of iOCOlIlC, excess profits,. WIll'" 

profits, est.ate, 01' gift .tuxes exceed $75,000, find prepures public 

decisions wherE;' the (j\'ct'f1ssessrncnts exceed $20,000. It n180 cX/lmin.es 

and reviews "pollinl cases refcrred to it by the Chief Counsel' for the 

Bun.'lltl. . 

LEGISLA1'W~ A~-D REGULATIOKS DIVISlON.-Thc rcgnlntions issued 

under Lite intCl"lllll-rl'XClIUe laws nnd the reports on legislation introduced in Congress tirfe(:ting the interJlill revenue, except" IlS' they 

relate t.o tllxes on nkoholic beverar:;/Js, nre prepared or reviewed in 

this division. In f1dditi<Hl, this division considers suggestions foramendments of find o.dditions to the various internlll revenue laws 

and prepares reports thereon for the ennsiderfl.tioll of the Commis~

sinncr and the Geneml COlUlSlll. 

An flnfllysis of the work of the Chief Coumel's Office, b~y llivi!"ions,. 

is shown in tables on pages 162 to 167 of this rf'port.. 

INn;LLIGENCE UNlT 

TIH' Int.elligencE' Unit is principally cOllcemerl with t,lH' investigntioll' 

of cases involving ll.lleged evasions of t:~.xes; illvest,igll.t,ioJlfl of npplicfltions of fittomeys find agents to pmetice before the Tre'li:'Ury DejllJ,rtment; nnd investigations of prospedive Ilppointees to the JnterJIHl 

R.evenuc Serviee. ' 

During the fiscHl year, 794 investi~'ltions were mado of allegcd 

evasions of income tax, resulting ill the reeollHuendlitioll for pn)sccntion in 19G cnses, invohring 309 individlllJ.ls. Th(~t·c were 50 COIIvictions OIl this elwrge, nncl 4 acquitttlls: Invcst.igations of thcse 

cases resulted in recommendll.tion for Ilssessment of :lddit.ion:ll tflXf',s 

and penalties aggregat.ing $2G,106,014. 

There were 3,988 investigations of applie:ltioll3 of j,t-torll(ly;'; find 4

agents to pmctice hefOJ'e the Treflsllry Depllrtment und 85 investigo

tions of charges against enrolled f1gellts nnd. attot'llc}s, rC3ulting ill tlte 

disbn.ITIlent of D, the reprilIIflnd of 3, 11Ild the rejectioIl of ll.ppliclltions 

of 44. 

During the fiscul year, 145 cnses of charge3 figll.inst employees of 

the Bureau of Internal Revenue were inve3tigaterl, resuH.ing in the 

sepfl.rntion frnm t.h£' sl'l'Vice of 89 employees and the prosecution of 

20, of whielt llumber 18 have been couvicted ll.ud 2 ll.cquitted.. 

Th{\J'£' we.r£' :3,429 casOJs of miscellaneous cllflI'lleter investigated, 

illeluding iTl\"esti~nti()lls (If a number of cuses for the Bureau of Nar~·

eotics, t.he Cust,oms Service, nIHl investig-ntions of pef30ns under eOllsid£'J"atjPII for APllointmefit to 'laTions positions in the Trensury DepllrtIll£'nt.. lJlcllJded in tlJis numbel' were uppJicnnts for nppcillfn;cnt 

10 t,he. jlositions of rel-enue ll.gents, dcput.y collectors, find vnrIOUS 

oth£'r jlol;itions ill the InternHI Revenue Senice. 

CONCLUSION 

In submittillg" this report for the fisenl yenr 1938, during' which 

coHeetiolls were tile grentest ill t,he hi3tory of the Bureau of JIlternnl 

Re\'('rtue, it, i\:l uppropriflte to state thnt in meeting the f,rem(HHlouSuH'Te'lse in work and tIle mnny new und eompliclIled problems, the 

('ontintled CO(lpO',rdtio[l of every brll.nch of the Internal Revenue 

ServicO' pro\'ed illvnllJublc. 

Respectfully sub/nitted. 

GUY T. HEL"ERING, 

Oommiss-ioner of blte,'nal Revenue. 

APPENDIX 

STATISTICAL TABLES 

47 
c

T.!.llt.E I. Reu:i1"tafr011l specified 80urces Q

Colle<."lloll d~trlelll

Al~b.mll .• --_..._------_ ...."" 

AriWDII .•••••• ___ •••••••••• ____ •• 

.ukanSM.•__ .............. First Oalifornla••••••••.••.•.•.••• 

Sidb Onlilornla .•••••_•••....•••• 

C010'8'io._. _._ •. __ •••••.•..•••••• 

Connecticut --- .................. nelowara_ .•....•••.• _....•••••.. 

Florida .•..•••••_._ -............. Or~,~la •.•• __ ••••••••••••••.•.••• 

lla~·aiL.. __ ..................... ldnl,c' _•••...... _•.• _•...•.•••.•.. Fil't lIlinol.__••••••••••••.•.•.... 

F.ighth IUi''''~.••••_•••••••.•...• 

Indlnno\ .• ---_................... . I~W8 ............................ Knr.'...' ... _._ •._......••.•.•••••·• Konltlc~y ...•••••••_. __ ••••••.•.. 

Lotll,l~orl._ ..................... ~1ain" __ ._ ••••... -.._ ........••• _ 

Maryland --_.................... MassnchusetWi•.•_ _............. Mlchl~an .•. -_ ........... _...... :'Ilinnesota_ .••..... __ ...•....••.. 

~1~tl~il~~~;;;I_~~::::::::::::::::: 

Si,\h :MiilSOurl. •••••••.......... 

.lIfODUlIl!l..••• _._._ •••••.•...•·· .• Nebl'/i'lkn..••.•••••••.•.•...•••.. 

Nevada_ •.....••• _•......•••••.• · ;.lew H8mpsblro•.••_••••.•....•. 

First ;.lew Jerslly•.•.•••••.•...... Filtb No,,· Jersey•.••••••...•...• New ~16tlOO.••••.•.•.•.••••••... 

I ulolenlQ 'r.I'C'llle, fi"'" y 

I"rome \.IUll3 

Tolal illl'Ome CorpornUon Individual ~~

SIi, ro.l. ,.19.10 

0\12,201.51 

1-1.401, OH. s.:; $l. 293.024. 80 ~. ,,-'iO, 65;. H 

I, O~.I. 1lS5. M 

1,588.452.30 

~. ~13. ~2i, 3-t 4,11;'l.;1~.1lS

3,1. ~15. 672. 3~ ~~,~:)l.1~2.U ~O. ~S~ ~liJ. 12 32.~77. jUl. J1 48, S'l.\' 6iO. O~ SI.3c.;.~61.16

P. 302. i02. S~ 1,.5;~,\I01.89 8.110,1119,00 58,1 __,1,21-1.67 ~1.B71,230,ij;) 3'l.571.1lO&.0I
 

41,073. r,15, 18
 CA, GC2,); I. 61 

r"OW.7Jl1.4J 

2J.M8,72~.4J

n, 019, 165. 01 28.1:Iif>,~~1.1~

J&, ~%. 182,-19 

~,n~, 275. 08 

10,01.\ 05:1. 22 8,B50, 12(l.'I1

4. ~5;, 08'1. &l 10, 195. ~~2, 9n

2,{3ti.870.·I'J 

1",0, !lTU. 2Jg, 91 I. ma, 4'; I. r,s 823,4U5,81 22'~. 71,1. 738. 41 

7,:nl.~2u,~~

101. 73".4~laA7 H 281, 711. 70 

20, :129, 550, Ci I 

6, 910. 89Q. 82 ~O. U)3, IG3. 5~

P, .~'I~, :\ld. US ]G, 573, 0')"· 99 12.9Jl,l\lO..'i8 7.~7~.8Ia.m

4.3.'5, ()101 57 ~. ~7.~. 08tl, 82 5. .lI~,0IU."';

C. ~·'2. Q~2. 5{j 17. '3G. 411;. gil 1O,SH.~I" :iQ
 1O.371.1""J.~,)
 If!, 319. ~~O. at, J.3'8,~G1,r,J

~,ij77. ~7"'. {j 

~,(]g, ~~2.,3 S. 757. 917. t()

G1. 238. 923. (11 

n514.c,·J7,o; 

21.~'J\I.I,rJ.n ~9. 23\1, iiN 112 99. BT7. '100 45 "'. 3(.~. ~Q3. '0 WU, "SU. 312, 31 

17.~10,872ln J3,S~I.Z~l.ti~ 3L215,161.0S 101.rm.~' ~l ~~, -I21.,1",~. O~

a. ;D~, IS5 Gtl 4l.18T, s;o 61 I. ~50. r,3~, H L ;09, 61ll 'l2

19.~5;.1~I.5{I
 

8, 2~n. g72 25 "
 21.~ln.~I~ H. 637. 1~2 3~

I.nl.(I\~.O~ I. 271. 3~; ~fi

~,~hl.lnD"

2. r,9~. 983 51 

I, ~IO, g.\Q, ~7 7.821. COSl. 20 

~.(I. 7l01l 

:l. 2~O, ~~J.li-1

2.&3,6'l'l.81 a.511,429.:t5

5.10'3., BII. 15 I. 7S~, ~)7.:II; 3.:W. 3M. 7Q 

9.~75.00:l-~,i 1~. 10." 91~. 95 

J.,~,,:aIl:>I,17 5S1 1'18 29 3.ro3ll.~U.71 8-1. 2:13. JOIH6 

~16,~17.116 I: ~I":;si 3; 1.~,702.-l3

ea.r c'H~d ll.lne SO . 1988 by collection d;~tricJ8, Siales, atld l'errilories • 

EIoess l,rn6l.'l Vnlu.t ClIvUs! "1",,1: Estate taI­ au( tal

Mrlchmcot (sec. to!, , Trnm;Cer of TroD'le' 0 N~"l' toO­ (T1UIIIlI, He,'enua Act l:eeLlon l()ll, ....l.nlBs 01 any pr~r

LI1ICl.'l (see. Ho,'eolle Act ollll36), $1 b)' . I deeedell13 Illl~~"ue Act 3, Vinson of I'llii) per JI,OOl	 " , of IMJJ Ae() 

~70.397.49 !17J.O I2. P/l,~!lll.OI ·_.........­ $22.1601. OS I~O. $l,t~~tl~ :?<I,mil. 1~S31.0~ 1l'J'fi. ,,,, gl,~~" I. ·......__ ..­ IG,7M. 7~.3()'H2 253, oiS.:.s 253.607.74 " 1~.92.\.70 9.089.419.l< 61.\ IlOO. 00 1. ~2~. ()(ol. s;l ·····i·j.i:<i;· 202. ZT~. 74 4.7.~1.311.5~	 '" 3. 6~6, 571. 91 10, .'>-'\!l. HI. 15 1,00~".\lSI . .. I, 522, [,,'.0. 116 ............
 ie, G9'. 77 ~. 5?J. 002. 55 l\.I~, 12G. 22,271.4Q 9:1,103, T­ 3~6, 030. O!
 ............
 ;i2,~O, 13
 9,50I.M Gi. 197, 'l.5 l,anGI03.1 1O,ll~,97r,.'lI 3.1,',Q.3US," 1,8~l,03'J,77 ~,IUI.IJ.l~.~ 12~.116,01 l.ll\.~ 3.131.2H.71	 " . ~29.8.11i. n 2,~18.3'lJ1;(l -160. ~61 .3'1 ~U.2IG.~Q ~{~,,9~18~ 303. 7:10, OJ ............
 1.1'\9.770.51 ~~~.;11;7,00 3M. l:ll, 37 ............
 G7,JI8.J2 1.0'8,O~~.O:;

1. OW. ;-.~I 211. 1;!J :19 ~.IJ1Llr, 51~. Lu;.~J IS 100. ~Q-J.8g -_ ..........
 n7JI.1Y.I (;ij,1 ,W 1;;2, r,~'9. U~ 7. S~~. n~ 1'0. S19. r,~ "1 8n g,H ~5 I, 1'19. JS.~ e' lJ,411'.007 '19
 

-...........
 ~.115."12,~2 ·i.j1;OS2~7<i· ·127.200 :1lI '1: 8W, GIlJ S5 ~2. ,!',s.115 140.010,('" 7~~,(11;.73 1.~~I,!l8~,73 ~l~, ~H
 

7'1'1,73',),'~
 ·...........
 l"~. :117. II , .~:,~,O;I.9·1 J. 188. 45S. m JII~. 032. S1J,1.3 il I. 77~.On 9, t"~. 72L "' - 3,10.805, BII ............
 11) 82. II,~.r,~
 

lU~. 2"~, 89
 P;~. 55.~. \0 "!t. ~iS. \11 ............
 11.062.~1	 " ,j4J, ~n p:; 1.61~.5"(l7~ ~"~. ~7O. ~I ~27 . .\il'J. I~ -." ........
 00, ~~U, zg ln~, 100. ~.;", BSG. <2 oS. ~'!. I 110, ;, 352. 7~(). e.\ ·...........
 Iln,37 2,J71.&Ij().i9 IW. IT4. ~; 72,728, til ............
 22. lIB, 2~ 4~~, 8~~.17 " 10,"%, log. [;1 75 I. 2.....' :13 9G. :m. JI l . ."'~. [>67. ,s 1~!I.:l:lL2~

59~. (j00 .~2 .............
 1,44/'.28',. !I:l .\. ~OJ.1)2n. J7 1~. &25. '5~. 21 ~17.015,01 22.'~;,~7.J7 1,118, n."i. H] ·····i7i·os· ~:17, 0:12, S~ ~,700. 35(1. ~o 1, i07.11 III. 25 ?,511.61~.lI:l Boo.IJ~:3. ~l ............
 181. 9Jg. ~7 ~,Jl:"I~~.5:; 237. S()3. ~7 ~:/.'>, an 21 22•.~.14 23g.1.1~, 2J ·...........
 M.7.l0.48 IP7. '2l. 11

112.~~~.GO ~,1~7.l69."2 r.~l. 2,'.M WIj,~19.H -...........
 3. ~~}glt ~l 73.211,2(' ~(l9. ~13. [,2 ............
 r,~. 187. r,1 Lo~~.Em."~ a.81 7.35 217.51)5.. 18 I~I. 31)2, \I 60, oel. 72 ............
 19, Hi8, 77

.........•..
 110. Ir,l, 41 y;l7.~:rJ.al i,on,&l1.45 (I,S9',M 18~. ~o~. 30
 2\I.0g7.ftJ
 3G.Bfl~.m 1~.~U~7 ZH.9W.26 ?!,3Gl.H ..._'..."" 20~,8Z5. ~9 I, 572. 41~. IS 'B, OS1. 55 _...........	 17.400.79 2S7.49~"'I.GI 6OO.!IJlI. to 7, B57. 89,\. 7{1 6.530,51	 IG. 716. 07 " 3~. 052. I~

71.1m.7G 8\15. 321.49 ~. 8,;7. 8M. 09 B. 000, 8113. aD 6.~8IS.56	 10, SIO. Ql 8O.!]22,07 2Oi. 738. St I, 131.47 !>2.lI'l~, 3:.l .........._­ 2G, 46~. 06

• _-z~ .. 

FJmNewYock._._.............. 11.MO,~04,70 ~7.322.M,l.la ~O.COlJ,169.1lS 300,7~.2S .. I~\,~'~.'; 1.~~.7.~1.36
 710. ,.~, BI S~"'ndNow\·orl<.••..•.•...••.. J~a.7J1I.n.'I.~,M 177,957.216,79 J.1--J.~il.m.Si 2.,12~..'l:;"';,7 '~7~:Sijij~57 ~:,~,:lt'lgll la.il21.~5U,38 3. 5~3, \l-l~ G7 T~irdl\·~wYork _.•.•..••• IW.(I'II,r,2~"T 115.~9-1.1704S ni,oi".8(I'l.05 I,M'.~ZII.l~ .•••..••.•.• 7~1,~ ,•. r.1 1~.UO;.il3:3.82 :1.389, US7. 85 FOllrt~~nth I\'ow york........... 17,039. 9ilO, 0,1 22,3111.553,55 39.34.U. M4.1>J 222. :':l:l.11 ~O, loIl.·11I I I. 7~". ~,~ 01 "1)(;.li5:1. a:1 T"'eDly·II"t Now york.......... n. 141, IIg9, M G, Oili. on;~ J2. 210,032, 07 10,;•.,~( 11 I. ~:(;!.IIG .\1. OIH. H 6~9, 'I-I'l. 3~
 2iH, ~n Zi Tn"ntr·~ighth Ncw york........ 21. 1~7, 1O~. I'~ 18•.113, OU2, 9U 30. 700. 105. 5.1 41(,. I) In. "3 . __ •..••.•.• 1:11, 2l'2. 2: 2."1;', ~··N. 4~ 3-10. 91i9. 15 No,tt, (;arollna.................. W 40'1 a:/;j 20 11256 6J8 21 27,~59,~G1.H 469.02'2':"1 ~<-I.ZIS.1J1 l.ri~;,on·,.;(I 2a4. lO\O, oB No'ttl n"k~t8......•••••...•..•• •J7'1: :175: 22 ..11),~: 820: ~f 770. lila, I~ I~. 5'17. M .•.... i'. P7~. 41) 07. ~1~U)2 0I,5,,7,5iI 

fi"tO!Jir, ..•.•••.... _........... 21.,II::,Jnll la,a~4.m'l.35 40.297.9;(1.'111 nIl2,aH."1 ·····iil~.~OO ~I,:,"'O.'" 2,r,~r;,~~~.~1 523, 63~, 13 Tcnth0hio...................... 11,0~il,2,II!,n i. 60:1. 1&1,46 21.W2.U5.21 ~911••1~1 rll •••••••••••• Jr,.OI:i.ol 1.)lI3.80I,18 ~5, Ot~ riI );i""CDtI, q" io. _. _. .•••.•.•.••••. ~, )i:l7..IT;:, r,,1 ,I. 2.\5, 020 U1 11, on ,-,03, GV :If).~, B7~, ~~ •• " •• " ••• ' ~1, "HI Jil 72~, 211. 4a lUl, (~5. 83 F.j~!JI"Ilntb0I11(\................. 5O.lY.Ii..1~9.a2 ~1.MI.aoi.n5 al.1139.126.97 2.;19l,r.il'I,~:1 .. ,.,_,." .. J:J:j,74i,~" ".0~2.'17,3Ij I. ''''d~~ ~~ Oklnb,,'0. __ ._................... 1~.01Q.liO,70 8.M;.4lg:I,; 21.5B5.(I~8,Og :l1l1.2~2.47 ..••••.•••.• T('.il2~.0~ 1.9~1.703,f,2
 ~L:1. (7'J. 9~

OrogeD_ .....•.••••..... _......... 3.8~1.8QO.~O ~,G23.512.U3 i.5~,\.352.72 220.~a3,01. .•••.••• n2g7.GlI f,ln,IiOI.Ol !1,~.'J7.67

fi'.'1 Pcnn<yh·8nift........... .•• 4n, ~5j. 479, 53 :;2. 100, OO~. 3!i OS. 5~0. 57i. au 1.221. 4,'U. JG -13. 3~:l,42' I~II, ~14, 00 ~. 579. 952. 7i
 I,O~~,IH 11 TweJrlh l'tn".yh·~nl"........... r,.S70.070.IO (),052.!lIH..01 12,9~2.S~1 01 l()g.719.IJO ..•••••••••. S7.r,I~.(II", 1.0'2,407.](j 117. !j(I:;.~2

Twonly·thlr.1 j·.nn.yl\·."18_..... 4,1. 02fl. 1:."1 3~ 50. 33~, 010. IS 95, 3GO. 1;~, ~2 1. 73~. ~5". 63 .•••••.•••.. IW.l~7. 38 ~. ~Oi. HI'" r.o I. OOJ, tt\o.:t\ 

37'.PIj1.;\1 ~o~~~t(1~r~I~·ft·.:::::::::········· ~:m:?;~'r~ li:6~~:;~:~ I~::~U;~:~ ~~:~~t~~ :::::::::::: ~~:~Wc:~~ ~g~1i{I:~i ~" ,,:'J.;I Sotlth n~kol~ ...•.••••••• 1ill, O,~, 98 41[1. 26~. ~~ 923. ~;;.~. ~7 :10. 3l~. 41 .•••••••.•.. ~O. aIi!l. 29 70. ~OO. 00 7. I:;~ PI Tt~D!«<U .•.••..•. __ .. .....••••.. S. 1l~. 3'>l. 21 7. 9~7.13i. 38 16, 72~. ~II. ~9 210. Q7:. 49 ._.......... 74.3.15 40 SiS. 771. 2'3 117. 3~. 0'1 FimTtIftS _....... 1;,:lll9.9"5,M 2O.iM.MO.Gl 3i.91~.f>I" l7 1.~~9.11fI,IO ..••••.••••. 1.19.9~~.il 2.315.8Ii.82
 270,91;.93 

~I)~ T"n<.. ......•.•••••••••• 10. 710.~. ~o 15. 310. 1.\ .1?IJ'!O. ",.j." ;JD. M.1. M •••••••••••• 2M. nl. 1;7 1.731. 12::>. 6~ 2;~. 3-.\3. 15 UlAh....•.•••••••. •.••••.••••• :I, 305. ~9~ 2, I. f.I._, O'JI, 0.1 .1. 9?r..O-W. 31 00.50.\.02 . __ •••.•••.. 4.121. 45 :114. GiG. 75 11. oHI. ~I

\'ormonl._••..•...•...... _....... I. 2'llI. r.H.~1 I. 211. 41~. 2!i 2. 4116. 002.87 M.O;O.49 ...•••.••••. i. ~~. SI I:JO. 12~. 2S 7. i6l. 117 Vlrglo'8.. :_.................. III 2.706.4IJ, ;0 12. ~3S. c.(\',). 12 ~i.li'1? Q.'PI 91 106, 1M. 20 •••••••••••• IS'!. al~.!>l 1. 3~O. S5~. 2i 150 ~:,o; -­ I'~:~:s:. ~:=Wf.::i~[,i:::::::::::::::::::: ~: lIT: ~it ~~ ~.~~: rfi: ~i: i::: ~~: ~t :::::::::::: ~:~~: 1, ;~~ }~:~ JOe.. M6. 01 :IS>. ;:{oJ. 40 ~~':;"n:J~~_. ..~::::::::::::~:::::: 22'~i;~g~ Ig1;:mJi ~:~nm:~ 1.I~U~:~ :::::::::::: Is:l:~:~ 2,o;:ggg~ 8.:l:JI.53 

P IIi pplne IsllUld,•.•••••••.•.•••,I:"':"":"":":"":'":"'":"::::Ie:::::::::::::::::::I:::·":'":":":'":"'":'":"~""e'l :":"':""":':.,':':.,.:.F":":"":"'":'":"'":"":Ie":"':"":"":":"":"":":"1:":"'":"":"'":"":":"":"":""1':"'":"":"":"":":"'":"":::i=:::~:::c-, Tot.al. ••••••• _._ •••••••..•• 1.200.032,071.9511.2S6,311.SSI.92 :!.:M.2~:l.g'-.1.a1 :\O.QI2.017.Bft &.l7.003.97 O.~IO.735,:;2 J30.3lS.Ii65.1>S 3S2.17;;':>:!5_&1 3l.5~.7Jll.Ol

TOTAI.S FOR STATF,S AND TERRITORIES COMI'R!SJNO 1'\II.T OF OR ~fORF, THAN O:-;E OOLL'EOTJOIl< DISTl-HOT 

Ala'ta._••••••••.•.....••••••••.• $15~. 477, 13 !3liU~.2~ SO]7, 975. 12 SI8, '91 86 ............ ............- S28.312.82 S24_ 653 ~~

OaHlomla .••• . _..•.•.•••••••.. 72, 9f13. 301. 2G 8~. 331. ~12. ~1 I.~ 2'l-1, r,l3. r,/J 2.9.11. frt.!. [.~ S09.05 $275.900. Ii I , "flO, OIG, ~G 20, 1~5. YJ.l. t~ .$i:&i2;6-ii'oo DL'trlrt or OolulnbfB._•••.•••••.. 7. 4M. 7"2. no 12.0'J.~p:Il.f,2 19, ·~l~. fin f-S 14',~~!'.ZO 27, 670.82 I;W,fll<l, 7~ 5.r,14.5t~ 9~ ::72,2.>8,02 IlIinois •••••••••••••.•.•••.. l~, .~14. O'IJ. ~~ 1(1'1. r,~3. ~~~. 1" :1'.;6, ~~',i.'-'-'. II ~. ~~~. 320. 2~ 'i~i:og~:7U' "in, 3~6, 9.1 12, 23~, 715. n 2'.72O,t~i,gIJ I. SU, fl44. 47 lIf,rybnd..•••••_•• _••••••••.•••• 17. !.12. 4'l'l. 00 27.11>.05130 U. ~!lO, 48~ f!~ 44r" 171,:Il1 ....' ....... ~~,811.·ln 1. n42, n\~. (j(J .1.l)~I.(;;,'. 7~ t;8, 074, 71 Ml"ourL__ •••••.•••••••••..•••• 33. 057, t~,l.~" ~l, 7r.l. r,?1. 5~ ~~.~~~.1lt1.0~ ~I)7.geJ.~5 17n. n127 J.t?1. 2neo t, 220. 2~j. 16 ;24,527. J.I 

)<ew .fa"",y••• _•••••••••••••••••• 4~. ~~Il, 9I.1,!II! !JG.OJn.I~(l. ,'-I. . 100. ~99, 07r,. ~2 Gn. 052. :I~ ··2:i~liii".i2· ~,. ;il~. ~~ ~.r,r, .in4~ 1.1, 871. Tti~. M 1.183. BID New yor~•.•.•••••••..••••.•.••• ;121.817,4L3.2S 3(17. r':.I:i, ~21. G2 G91,~03,834,90 ~.171.261.12 280,114, (,3 3n~:lU'1i ~.;. I~" 88U. ~7 ltl,\lIn.\l32.1J.l n.!17;.07"'.t>!l Ohio ••••••••••••• __ ." •••••••••••• QI, 417. i.';'1. ~3 6~. 2[),t, r,;h.:.o 1M. lin. ~~f, ~~ 3. 7IX'. ~~3. 77 11I~, r.o ~":<. r.Q7. ~n ~,OI7.;~r;.43 1,\ "',2, 1;0. ~h\ J. U12, 18", I}I 

Pennsylvania.•.....•••••••.••••• M, .'l.':~. M1, 9i 1113.1 ~I" OO~, 4" 20G. 873, a37, ~2 ~. 12,~. ,I,I~ AA 7~.3la.12 :1~7, :no. ~:, I ',I.~IO.~OO.t~ 3n, Hll, Ol~ 0" ~.813.'287.7g

Te,",.•.• •.•••••••••..•••• :1:1, O~'l. 2(1~. all .~r,. Olg. MO. 76 119. 0,0, 001. f,2 ~. 111l. s'tl. I~ ............ :JlI7. S\l3, 2S 4. [>III. \1;:1 " o. 'm', GI~I. Bfl ~4G, 271. 03 W8<hing(on.•.•.•••..•••••••.•.• 9, 0:18. ~~,t. 411 ~,2Oa. 562. 06 17.21;;.256 '" ~fL3. 0:;2. 4:1 ............ no, ~r,~. ~~ J. :lOl, :<-\'1,27 1,-l"I.'~'l.M 17.>, 2S1.1, 83 

" 
J.- nc~n:1'!s fr()m 81'uJfita MUrCU ()f internal revenue, fiscal year enae(l June 30, 1988, by collecU()71, disl,,:cts, States, ana Terraories-Coll. TABLE 

DIsl m..d.Pit~"=.__, , , __~_

trlrstNeWYOrk....•••.•...•.•••••r_· __ .. __ 19,329.31 ~,s:.!:J,H :!o.i.17 AA.NJ.7ll__ 30.00 73'003. 26 1.........•.. Second New York_.• .____ 's. 933. 2i5. 80 742,06.1, n ~, l~L i7 ',586,01 ;!S, ';0. .50 511.1lt a75. i93. 58 40.00 

ThirdNewYork ._............... 153.90 2.5'JO,2i 589.40 1~~,7~7.~3 _ _..••...• _.. (i7, 8~O. 78 I, ooi. O~

FourtoontlJ New york•• 1 4,~8i.97 2,381,r,80 85 IG,17~.23 _............... m~:J<'.~; . ... 79. 21i, 28 

Twen!y.ftrsl No,.. York•.•••_._... 3W,2Ii.0~ J~'"f.98.IIO 12.41i:J.80 ._....... 112.02 __ .••• , .•..••..•...• _. 4.:107.24 Twenly·ei~hlh Now york......... 149,53~. .'i3 33,376,26 1:l,Gi9,19 ~.9:>l.~6 •..•.•••.••••••• 708.1'1(1 __ ••..•••.•• North Carolinn••••. • •• _ tl8 (i4 29,3,1.1.32 _ . __ .. __ .• _.. . I~ 20.00 

North Dakotll..•• __ ._. __ .... FirsI.Ohio.................. 

'I'~nth Ohio . Ele\·.oth Ohio __ .. _._ ... _. .. __ Eight..e"th(Jhla.................. 

_............... ~8~.41;

13,i5B. 185. g5. __ •• __ •• _. __ .• _.._.............. .....•••..••••.. 272.35 

H3,1i5.27 670,374,20 

3,130.f.,; 

j~Ii,3>:J.J2

9,Gl4.20 

3.057.0i 

14,078.10 

•••••••_. ••••.. . .••••.••.••...•..•. 133.l'8O.6-l _•.•.... _.......••.•••.••. _............... .••••..•••.••..• . .•..•. ..._•.•_ ___ •.•••..._. __ .. _ ••••••..•.••••.•... _. ••••.••• _....... 32,8i6.2\1 .....•..••..• 

dS~,gis:~l .M 

.Of; 

18. ~S1. 82 

······ioo:oo 

_••••••••• _. 

Oklaltoma......•...... _... IJr..gon_._......................... __ ..•.••••..••.• 12.'l. 218, 81 2,OlO 89 

70. 58i. iii 13,401.15 2,~29,83 •••••• , .••..•....•..••... 6(Y.'.~0 ••..•..•••.. 5,S27.0ll 

10.00 

120.00 

l'l"t Pennsylvania._____ Twclrth PCflnlylvania. I, 125. 214. i7 20, 7'!7.639. 01 

11,.138.40 I~, ~g~. 01 14,]R5~

31,00 J. 086, ],~. ;2 

. __ . 61.80 2, B08. 80 ._._..... ••.•••.•••.• f>08, 012, Oi .18 

2MOll 

._ .••.. T •.-enty·thir~P.. nmyl'·~"i~ 282.180,]9 10,781,711.00 ~1,733.61 .03 ---i'-ii5j'-i)~2.18 26.~0 67,690.40 3r,8,f.75.60 

Jjjw1e 1.lan'I. __ 80,r,5781 2,339,28 ~,87!1.2S •••••••• _._._ 4r,2.4', . ..••.••• •••.•••.••.. 4.7r,L2.1 

80ulhCarQiina.... •.•••....•••... 44,B89,11 2,460,13 12,887.M ••• _•••.•••• _... 191.48 ••••••••••. 10,11 S~ul·h D.I,"!,. _ . .. _ _.... ..•••. ••••.•. ••• 41. 60 1, 285. 00 _ _. _ . 70 

Teen",-'••....• ___ 12, 000. 00 3, 126, i4 10, 115. 10 ••••••••.•••.•_ __ ._. _. ._. _._•.•.•..•• Ylr,t T~,"l.. _. _••.... _......• _ n 4-17. 67 II, 962. .1:1 21, 155. 58 •••.••..•••• _ I, 177. 19 : _. __ •••. ••• •••. ••••. ••• i3:l. 21 

Secood'l·""".•...... _............ :!lI8,610.211 12,077.37 __ ..•• _ , •••..•••.•••.•••..•• _._. ._ 241.92 

UlAn ...•.. _ _. .. 10.75 491.t5 _... .11 _••_••.•••.. \'~rIllQnt.......................... H, 1M 70 42i.80 182.00 ••.••••.•••• _... 76.14 117.12 •• _•• _ \';rg;UiB._ • . __ •.......••..•.. 16.~99.0i 317,.\04.40 15. i03. 51 •••.••••.•.•.••• ••••••••.•••• 12. 385. r,3 

Wa,hin.ton.._ 515.~~(1,20 76.002.30 ]O,r,~5.2i ::::::::::::.... 9,14~.~9 __ ••:.:. .•••.•••.••• 24,851.26 7r,.8fi 

W.,t Vir~lnl•.. _. __ WI'eon,ia__ _ 192,f;.~0.5726,747.20

228,161.06 I,Bn.22 

40,8~~.79

.••..•••• _....... .•••.•••.••• --.-.....•.-..- 11,821,39 •• _•.••_.•••:... .•••.•••.••• .00 

43,790.75 

350.00 

.••••. 

~~~~;;::;~;~~~:d.::···~:~::::~~::~~~.~I::::~~:~;::::=gg~;=S~~~~~::::::.::;,:;~~.:~~: :;~~:~~~:~. ···~'·~'·;~1:: "..;..~~;~~
 

'ro·r.o\.LS FOR ST.o\.TES A)o/D TERRfTOBIY.!> e-OMFIHSING PAR1' <IF on M<lRE THAN ON" OOI,LE01'ION 0181'[1.[01' 

Ala~ka_ ..•••••••••_. _ MlI8. 8~

OB'lrorn1n.............••.•.•.••••. --$2.-724,-202:.jj.....$7'-7iii;ro2. ~O
 112. '-··$395;535:88 --'$l,-li3i:7i fif>9 IY.' District of CoJumbin •• _. _ ___ • _. •••. ••• 19. ~91. 10 I. 211::. Oi 9188.'. .........__ .
 nHnois....... .•• .••• 3, 3l4, 026. 22 1i1. 700. 8~0. ~I S3.4r,040
 7'2~. H6. 2fI '00 7,339.20 I, 849, 813. 05 80.00 Murylnnd . ••.• •••... 2, 53.5, 20i. &5 22, .523, t2:1 9Z 15, 4,IZ. 81 S.OO7.~H03 ~.oo 36.729.20 1,118.247.36 41 00 

MI"'"urL .••.••.••••_._._._ 309,827.81 2,007.320,17 ~,417.30 tS,<}H. li 0,4$,33 147, 68:l. 36 

"'ewJer'ey..• __ __ • 9.1121.7M.1ill n,22,I.H 776,763. aJ iifl.· 187.20 ~62. 302. or. -iltj,-aa "ewYork 9,4tr,.1i47.~S .1.313,.113.93 M. I~o, ~8 24%.074~ .00 ~.~ 600, 92i. ()IJ I.Oli.02 OhIo. 473. li5. 27 14,4~4,8n50 103.002. 7~ f&G.;S/i gS 6,17, .;no. ~o loa 00 

Penn.,yivun;a_ _ __ _ l. 408. ~04. 90 3], 540, f08~. ~I 49. ,',0:1. 24 31.63 2,139.221.00 88. 20 BO, 299. 20 8ii. 2'Ji. 1 2l!:i. 00 

Te.as.•••..•••••••.•••••• _ ____ 30B. 087. 87 11. 002. 33 :l~. on2. 0.\ 1,177.19 1. <n5. lJ W",hln~ton.... •••••••. •••..••.•.. 545, 296. 2\) 7r" 002. ~5 10, 22R. f2 9,144.4g 24.B:iUG 7~.tW

c~n."lion districts 

Abboma _•....•••••••_.. A'i'.ana .•••••• _ 

~~~~C~;,{o':';ii:::·::::::

Reel ~trip

stumps 

BoWen.in. 

bond srmups 

3.70 

l.BO 

7.30 

E,porl. 

"talDps, 111 

oont:! p"r CIlsk or 5 

rem" pcr 

~:lG.M

~. lIO. ~s

SiJ, 6:5. !XI .~. 5.'>-1. ~I

1.6+1.53 

~2, lm 1I3 

~. 235. 35 

Wi. Ii 770. 40r,. H 682.20 

-·ii6:WOo 76 12.211. gO 

2. il88. 3i ~. OOi. 344. 0.1 212. 610. 11 

B2, 582. iii> 

20, OW. W 

·2;9~4~63- :::::::::::•.. _ 

231;337:i2­ --.... 490,809.14 1.00 

2,1i02,m.so ••••••• __ •• 

45.31 _•.••_ •••• 

RcclilleaLion 

lA:<, lJar proof 

g"U(\tt. ~o

"nl.s 

CODIElinDr 8tnmp9, I rent pcr boW~ or U c~DI, ill"",, ~llan

one-haH I,in~ Dclin<,,,en~

flMr (lUes "" 

,plril.• lWei WLn~~ (I.a'·

psiel ,to.·k~ au han<l JlW. 1~,

'~l

-----·..$006.25- :::::.:::::: _ . 

.....::::::::::: ­ ···il, M4~M· -. ---­ 8,479.76 ••••••• _._ 

8,~ __ . 

E.ilur~•. pen· 

altie.'. el·c.. in 

oonnecl.io," wil·b 

nlt•.rnp,~e1 cvll· 

"i~u. of 'Ii.tillod 

"pi,; 1..' ",oeluc· HOD la",. 

.qj 23 

382, ~~5. gS 8.0;1~,61S,OO

!t, 250. S~

10i,30Q.1I9 noo ~,Szo"lil5. 19 

2. 8Sa, Hi. 21 222, 1~i.80

20:1, SOO. 00 

14,448. 76 

4B5.01 

38, ZOO. 47 

Ii. oro, 218, 6'J 

4r" 1lM. 6Zl, 12 

37,740, 06'J. 38 

1, 607. 9i 

Domcsl.ic, !2 

por I,amble 

~allon

!7, 421. 77 lS~. 19 

lmporl,ed (col· 

lOOlcc:l. lJy em· lorn.), ~2 r"r 

taxalJI" ~illon

_-. ·i;38i. 405. 82 

S11\b California__ •__ ••••••.• 1, 342, 700. 53 

Colorado__ •.•..••••••••• 79, OOi. 04 Co"(\~cticut.. ••. _ 25i, 003. 3g 

Fl~'·id:~~.~.::::::::::·:: :::::•..•_ -­ .. ·256:GOO:,;g· ll~orgia ••••...•_ 2.900. 10 

Haw.iL_. ._•••.•.• _._. __ •• 100,934,33 

Idaho ••••••• _ •••• _ First lUmois .­ 3,3lt,02B.22 

f~~~i:~~!~~~~:::::::::::::::::::::...3;04ii;547:00­

'[0"," .••••• 8,893.11 ".uoltl~. •• _. •.••••••• ._ .•••• •• -

K.nrLlek\'•.•_•••••• ••••••. _ .19.181.79 Loui;t~ua. __ •. .•••.•.•••• 100, 468. 51 

!'.·lainc __ • ..•..... _ I01.1i8 

"Marl'lsu, I . _. .•••••••••• 2, ~~5. 257. &5 M'''''('!lllSdH. __ ••••••.•••_ ], 018, 471. 40 ~I i.higan. •••. I, 120, 572. 18 

.:'olinnewta... _ 485, m. Oi 

Ml",,'ippl _. Fir<t Mi""tlfL .•.... Si.<th MIssouri ...•.....• _ __ . 

Montuna............... __ _ KobraslrB •••.• ••...•••. _ ~4.g00.4i

Nevada. __ ._••••••••••• _ _ _.- . Nowllnmpshire ••••.... _ .. _ FtrstNe"'Jersey .••..••••• Fiftb Now Jersey••. __ •..••••._ _ •...•••. r>"ew Me.ico.•_._ •••.•..•••• __ •..••••... 

~LOO

2tO.00 4,~

-····i,~24,OO

I, 2iO, 60 

$f). 15 

181,20 

1-80- ··-i89:14(, 10 

--··28:50- ···-3ii:7Z9~ro

408.00 

2, ~~4 40 

4. 744.l'(l 

il; 170. ~3

m.OD 

Stills or worms 

m.llufac· 

tureel, ~20

c~ch
T ABLE L-Raeipt~fr,!TIl spu;ijied ~ource~ of iTlI~m(j1 "elienl,le, fi.'l~al yeur ended bin" 30, 1988, by rolleclion dislriels, S!OiG3, and Terriiorie8-Con. 

Distilled spiril.o-Continued 

Sped,l or oc"up~iionol lox,," 

Tal.,l rrorn 

Rel,nil <.Iea]"r;; Rcl,nillilluor di.tilled Helai11iqll0t ,pitils ~axe,

de~le,", ~25 ~fnour'"'"r"" I------T------I Wholes>l1e in medIcinal dealers no

or ;I.ill'. L-l.:;, l.hUIl 500 000 borrol9 or lilluor de:l.lers, latgo, ~2ti por inurit", $20 per year ycar 

po, year YeM 

per reM lo",,".I,. '100 ",ore, S200 per $100 per year por year

$57,8,9.70 $2, 2~2. 20 $22, 8M. 16 $H~, 75 ILleherna. •••••.• . ....••••.••. _ &.27<1. 1110,113.02 15 31,617.90 0,707,24 lLri,a",I....... . ...•••••...• ._ ...••
 $lOO.OO 4'.,1;;:1. 26 i;,~7798 19, 2CoJ. 32 25 on Mk,u,,,-<. .•••••••••••. 100.00 ----···22.92
 Fir;t C,di r~,,\i,l __ . _. •••.••.••
 I, 863, OJ 7,09~,719,{IS 3,393,76 $2,607.32 58. 49~, 37 410,878.74 $91151 t,8Jl,5G~,33 1,005,00 <11,745,68 313, 2~1. 42 Z,!, ~36, 72 Si,th C"hr~rnia . __ ••••.• _.•• ....•••• 179 17 1, 30(;. II .';97.92 {03, 3:J9. 33 200.00 4, WO. 70 3t, 09.1. 39 9, 1m. 25 Calore~~... __ .••••••••••. ..•••...• 114,59 807, au g4 

975,01 10,064.76 100.00 I,OW.67 1,.';25.00 10,228.48 IW,57U.51 150.0U C~n",o\iout. ....••••..••.. _ IOU 00 12 40~ 82 D.LI"Ne.. _ _._ ..........••.•.. .
 

~I~'irl.n .. _ ._•.....•.•....• ........••••..
 450:1701:51 II.U;iI,4,1 147, Or,~. r,o ••.• ]20 00 4"0.00 ---····iiuO m,67 

105,978,46 li, 017 4] 74,303,8" 0"'.g'o._............. . .
 177,412, ,0 

G, 5~;i 00 2,-', :)95, 56 5(1. 00 

--" .. 'ioo. 00- -••••:: ••••• ,1,758.30 18, 27~. 01 42'-, 00 Uow"U. •....•.•••. __ .. __ . . __ .•.•• _ :n.239 8,1 [J"h~ .. .. _. .. .
 rim lliiook._.. . ..••••.••• _ 41.n7
 H.Olll,{IS 43i,031.Ul 7,801. 47 ··'i9:879.5G 0, f>83, Wl. 59 4, 8D3, 25 3,482.50 4S,671,'lIi.73 

!JLdleua . _..••••••.•••.. .••.••••..•• . ••.•••• _ 

800. (){I 12, 9~7. 21 l:JII,OJI 62 2, 80S 3~ Eighth llllu,'i,,_ ._........... 51.17
 99U.li8 44, foGll. B20. B9 

·Iowa.•••.... _.. _ _ .•••••. 

1,200.00 4, 79~,:H 10,-" 454, 44 0',08.34 GI, (j(i6. 0:, 

r"'5 Jj 2:1. 832.:J:J 272.92 200,00 J119, (;7 43,31.'1.31 fiH.OI 8.33 31),-\lB.4.1 

~~~~~kl'.'-::::·······'·" -. ---. -:::::::::::_. ------··iii.. iii" -··'···658.30 ····i::iiii."68 .0, 51W, 2:A. 4~

8, lO5. 62 109,999, H. IG, ~16. 6" 59, 4:J1. ,II 3, 420. 71 6noO 3.1112, ,jj,I, 1>3 

12,\ 00 20, oli2. 8H 

, 

.- kr~1~~~~~::········:::......... :::::::::::.. ..... ---.~~~~~~. "" --....~~~~~~- 8H19 fI,30n S5
 -'··~ii'_oo
 

;'I~rylalld •••..•.. __ __ •.••..••••... _ [06.2.1 1,400.01 2,33.3.34
 11,705. 2.687. r,2 211. 420, ~Bl. 5, r,:J 144, .121. U3 7, ,IUti, 2'i1. o.~

22,4G1.63 3.';II,200.6-l 25,00 22, 30~ 7~ 18~, .098 nu 45, Or,~ 19 I, 8:J,'. 43 Ma"~chllsettg. •••••••••.•• .. .. _. 30J.00 2,86S.'r, 2,UOU.01J :'. ml, 5"2, 31 Michigall•••....•..... __ . ....••••... _ 10.71 4,~~~:~~ ~g~:&~ 1, 3M u~n, 00 5,M9,80 &;,10•. 16 I1,W2 ii~ ';MillI\esol~..... . ..•..••..... 311. (lilli. 91 "" "MiSSi~iPPi..:. ....•.•.•.•..... -----··.;0·00· -----··--ioo."oo- •••••.. 400,00 3,81\1. lQ 83,0Il.82 12, ;)2('-21 n:,n 59 31,3H.U7 20,84 

1, -129, 337. 85 

§i~;t "Ws~~~r:;:::'::::::::::.•••••• _. . ••.••• 3S7, :J' 200 OU 5,11,-,2.115 ,,1, 2~O. 40 5(1.00 22.92 I, ~j2, ;;g',', 86 1ll,0.1~,35 2, :150. 02 37.515. J(i Montana.•.•_. __ •....•..•• _ .••••...•••. •..••••...• 172,9B 3,17(;.07 ~2, 92il (\I ],2n,Ul __ ••.•••.•••.•_ lUo,m.M Kel>.aska_ •••••••••.• __ __ ._ ....••••.... _. ••••...• ••.••••--•••••.•-. N'evnd~ •••••••••..... _ ••••.•••••_._ •••••••. -- -•.••••..•••­ 7-H.8U •••• • 2G, 301. ,II 

101),00 0, 13f1, 1)3 535.•.'1 ••••••••••• 8,45U\1 2, 2,~8. 79 22,2,)5,58 

KOw llamsphire_•••••••• ---------....•••...•- i7~._i7· :::_:::::::::::. 2. (;6~ 3;; 80.077 (0 491,073. i'U First I\'ew Jer.oy.••• _ ..•••••••... . ••.. "•• 10. 1311,731. 2:J 2,800,00 lO,B2'!,lli ZlI,074.:1fl FifthNewJer;;e~__ ••••.... _ ..•••.•.•.• J2".00 1100,00
 few ]I,{""i~o....... ._......•••. • . ••••• 100.01)
 4]1 36~, I~

1

3 51~ 31 23. 29~.

FlrstNewYork.............................. 4i.\, 87 sliD. do G,B5S,:h J27,59Uii 15.00 jl~.M :ili3,0IlUO 

SecondNowYork_. __ .••• "__ . .. ~>.OO 222,71 87.51 7,8-',1.53 2i,lf,2.21. 2,1.00 879,18 10,128,800.(,0 

TllirdKewYnrl<.••••••••.•.••••••••••.••••••• WO.fIO 443.23 ~9S.62 18,H9.GO W.4G6,63 550,OU 5[o.2n ;:05. BOO.oo 

l'allrl.eellth New ¥ork W.~O ~OO.OO 2110.00 3,391.81 150,8ea,5[j ••••.••• _•••_._. 2,1)1Ii,717.~6 Twenty·first Now York ._ .\11 00 2'.'1.20 l,71O..J2 74,H7.W 250.00 .•••.••••..•••.• 5i9, ,Iii, 02 

Twenly-eighlh I\'ow York __ _ ___ 50. OU LUI 67 2, 49(;. 66 UI. ~51. 89 ••.•••••.••, .••• _••••••••• _••• _. 297, 745. 72 I\'orth Carolina. _. _._.. ••••••••••....••••••.... 00. fill 2j~J,:H •• •••• ••• ••••••• 6. 1)18, 58 :)1, 811, 2] 7;;0. 00 • 811. a17. 20 },·orUI Dnkota ._ •. . _. . . 29. 81 2, 209. BI 22. 002. 2:J 069, 07 ••.•••• •••.••••. 28, 70S, 27 

First Ohio. ••••••••••••••••.•...•. 7P 18 ;gg. 3~ i:000'_00· 9, 891. 78 63. IIH. 10 •••.•••••••••••.•••_•••_. 15, 03 i, 910. 75 Tonth Ohio ••• ".".••••••.•••..••••••..•••• •••••.•••••. __ •••.•.•••••.. _.. •••••..••••.• 8, 872. 13 M, ~9t. 46 .16 25 __ _ 75. m,. 12 Eleventh Obio_. .. .. ••. 30,00 8. 2%. GO 43.101.47 _............... ••.••••.•••••••• 55,OU~.54

. Righl~enth Ohlo •••••••. ......•••....•••••.. 20. &l l" o;~. \05 800,00 29,010.1.\ 2:Jl, 157 93 1,482,07:1. Ui 

, Oklahomu.••••••_••• _•• _ ~J5, 42 41. 722. Q7 •••.•••. ••.••••• •••• •••• 57, 3110. 43 ·Oregoll_._. ._._............................. 8,.:;1 ~2;'.01 _•• _._....... H,7% 21 69,5CL8.11 627.09 2ll<1.W9.3l ,}'in;tPennsylvnnia __ -' ._ ... . .__ 6f>."; "'.11 2,337.11 52.H4.92 lU8.:l~9,00 125,00 600.00 23,7a9,218.02 

TwelttIlPenu<yh·a"ia•••.•...•••••••.•••••... __ .. _.,......... 2;.~.Pl ._.............. 12,1.\001 B2.2Gt.no 100.00 121).11(1:).13 

,1'wonth·third I'ennsyl,ania.. :Ill 0:, 401.7'] 1. 2",1. ~g 4G, 2~7. 2t ],3.021. (;0 75.00 •.•••.•••.••• 12, 78G. 1~1. as nhodeISland _.. .. . __ ••.. ,..... ~1j.l17 .••.•.•••.... 3,8711.2a 47,5JJ .~I 4,9G7.7;; 106,001.49 

SOllthCnrolina.••.•......••••••••.••••••••.•••. .. _....... __ . __ .•• _._ •.• _. 7,920.•3 Z9,372,56 ••.•••••.• _" .•••.•_._._.___ n'.,1311,36 

SoutllDakota .. _ _•.•.....•_•..• _..•. _ J57,,'0.. I,W3.B1 2:),276,2{ _•••.•••..••..••.•••••••.•••._.. 25,926,88 Tennessoo .• ._ .. . .••...••••.. _ ~.H'.74 ,\9,0~~ 1D 110.1.75 ._._._._. 91,097,43 

FirstTe"'-'.................................... .. ._._... 1:,2.,'0 '.7g0.JI IG2,Hl.28 6U:J.20 .•••..•••••••• _. 2]~.2U3 27 Se<)Md TexflS __ . 4. '~'.lJ Ga. 640. ~li _............... 349, 3l7.:J~

Utah __ .. .•••••... . ••••.••••.•..•_ ...•..••••.•••.. l. 19~. 3~ 5, 637. a3 8, (;32. 09 VetmonL_._. __ ...•...•••••••••.....••••..••••. :!\IO.O~ '.3:l5.gl 387,50 ••••••.•••.•••.. ~Q,8Bl.2:J

Virginia.... ._ .... . •. __ . .. ••....••.. _ 3,~~~ ~~ 41.I7LM 7f,9.17 ._._._ 401i, 801. 46 

Wasbinglon•.•. _. •.•.•••.•.....•.••...••••... W.;l:, 3%.01 :1On.oo B,32!l.l'~ J2G,O:!.'.~'~ __ ••••.•••.•••.•••..•••••••••••• 807,001.41 

~;GI';'~~:~~~~~-.-.:._:._._._._:._._:::::::._:::::::._::::: 00 00 ••••••.i" j:ii' ,'0 -••••••••iOO·00·1 J7.1~~ ~,; ~J;: ;~: ~~ 1~, ~~~, ~6 79, 19 8~~: ~fl Ti o 

" r~i?;~~::;i"~~'i:: ~:~:~:~:~~~ ~~~ ~:~~~~~~ :~~ :1:':':':":':'~,':~'.';-••','1',',','·'·';':.·':';';':';'·I'·'·'··'·'·'~'~ ,.,;,:,~.,;,:,' '::''''~';~.'~'~4'~.·':~;:· III'.::.,,·'o';~,·,;'::'~~':":·I:.c"" ..';'.'~,;~,':';';:·I:·'··,.,.,. ,';'.·';'~~'.';';:·I:·'~=,'. M"':'.':';'.'::' 

~'u'I·AU FOR 3'J'A'J'IlS AND '1'1m1l11'OH1Ei; COMPRISING PART OF on Mom,: TIH::-I ON}; COLLEGTl(IN Dl~TRIGT

Slt,'OG.J9 

1J.93,\W9.31· ,,:;, :114. 21 

,">8. ~:;5, ~ll. 3Z 

~~, 3~~"J70 J'i 

2, Gil. 727. 71 IQ. G~S, 711 22 l1. 2,11, ~37. ~O

lG, I;U.~2~. ~·l

3~.6-j5.':72. 5J .\~2. <ilIl. ~9

702. G'l!l. 22 

m::~~, --~0._siii~7i, ---------b~ii2·1 ~. Bg~. ~g 45~. 00 737. (,~

.\7<1,1182.[13 10.(.11') ~il 10.~'O.;>;; I 

10.\ r,3~:;1 400.00 J. ~50.00

131.3~8 J~ 12.(>;~~1 I n.ff:: 

m~;il:;~ ········'~oo'iio ·······i,·~i7.. 9~·

mf;j~g n~.78J.~; I I 

fflJ,20 

oJ~·~ 1"·"'·--OO6~OO· •••.••..••-- ..-­ In, 35 ~9B. 01 113.:.88.GO .•••••••••.•••••••••.••••_••••••

AIM" .•...••.•••••••..••••••••.•.•••..••••••••. C.liIDrn;~._.__ . 

Di'trict ~f ColnmLin_ 

lllm"iJ 

M.fyl.nu_ 

~li~""nri. . 

Noll' Jc"'"y . N'''' Y~flr _ _. ._ 

Ohi" ...................•. _••••...•••.••••.•••.. V,nnwln"I•.........•••••..•.••..••...•_..... Tex...... _. •. •••••••••••••••• 

W"-'hin~IOIl••...• __ .._••• _._ .••...•..•••••••• 
--

_ _ 

-------

T.~BLE 1. Receipts Jr&m sPEeifitd S&UTcee &J i1'lttTnal TelJenUe, fi!clJlyeGr ended JlIlle :')0, 1938, by CDllteliDTI. dietride, S~lJte8,_and Territories-Con. 

WinO!!. IXlrdial., etc: 

Spool..l. Q( occnpa(;onal ~u~

llrandy for
 

lcrtifylng,
 Whol.",le 'rol."1 tfOlD Het..iI doalers l'rI 1''''01 II1Ipon';d_ Wbolesftle' <le..lers in Helail delllor, in ..·\",gand """,r.< (~ollecl,ed denler,in wlpc:; and in wines, 

-

_

gallon, Ie eants ,,-lnes, $100 In,,11 1;\llIors, by <""totu" IDAlt liquors, 125 \...r year ooll<~(nr.) pcr year $25 per ~'~>lr $100 per ,"ear 

$$l.OS 

Ari,.ona • __ •••••••. . •.•_.•.••• _ ~23.JD $liM. \18 Alabama. •...•••••• _ .••. . ,.36 

Mkaw;",,_ __ ••••••_•• 10.361. 01 'i~ I. _____ :::::::-..- $;.iI:i1· . --·····8.-561.-34 27,12'1. t9 

Fi,,1 C..lilornia_......... ••••.•.•_ 

---iZ:47L97 

-'iO:005:53- 9OO.7lU tI3 3, ~l~, 72; 03 2. W'~. Q lO 57 I'll>, l~ __ 84a, j9~. 21 

ColorodD.••..... __ • .••••••••.• _ ~~.366, 97 691,~\l1.85 $d!l(),86 12.92 ~I Slxlh C'li[ornia...._ _ .•.••.••• _ 4,4S1.04 M, 2l~. 77 

Connecticnt _ __ .••••.••• 7, 3"~;22

1.03022 '!S. ~65. fi1 50.00

35.310.2,1 

Delaware. _·_ -----_._..•••.. ­

27,S07_e9 147.34 .•. 

------_ ....-'-" ... ----_ ..._.....". ---"22,3lIlG7 ······ii~·iiol:2o Florida._ ..._.. ..... U, 

2, 

950. 

&11. 

&I 

90 

5. 04 $lgO. DO l'l~~:~ --------·2zi:27· 9.619,12 ~,. ~0167

~;.":;\t::::._:::::::::::::::. :::::::::::.. --....--·9S6. JG 1,919.93 ••••••••• _ 2, WlJ 09

Idaho_ .•......•.•.- ._.::: -.--•• 29~07;;:32· -2i>~~ 7GO·90­ --------·30i:07 gi-:il2- .. "::: __ ..::::: ······:i~,32U~ First Illinois... _ 513,02 

l-:.ij~I~..I~ljIl"'iS-- :::::::::::..•-' "2," i-ii2il' 200.1l'l •••••••••••_•••• 513_~2

IS. 569, 80 

Iowa._.•... ...._._ .... ..__ ...•_ 2:!':t8 5, 1;'9, 40 

K~"Sl'il.. ._. . ----.-- ••••. ' 

~,1~0_ 92 

------_.... n:entDck}'•. _.. _ _ •.••.. _ 470_ 00 15.00 --i:ii33:SS

77, "3(i.137 

M..iM_ .•.•_ _ •••.•••..• ••• _..••. U)ul<isna__ ._ ...... _ ...•.•••.•• 10,383.69 61.40 ······i6:'i74, O~- ---­ MarYl 29. vl8 r}l ..nd_ MnssachLJ~lt5 ._._ .•_ •.•••• " 92, "110. 12 

Mwbignn_ •.•. __ ••• _ ___ ......••• _ 67. f<.'01 11.\ 9S, 216. 47 

MinlliJS(>ta •• _..•• 87, H8. ~~ 6.1}\1.40 

:>IIsslssippi.. __ •....... ._•.•.•__ .. 2. 7r1.!, BO 

10.377.03 

j'lrst MIssouri. •. _. . 

50.00 &13.77 ~. 216_ 19 

Sl,eh MissoIlfL._ ..•....•...••_ 22.251. G2 G9S.97 ~G8. 97

95.30 __ ._ ••••••• _-,_ \lO:jQ !'tvn!S!\a..• _•............. _ -----349,·43.
 403.00 

Key>ltla__ ___ .....•..•.. Kebr........ _._ •.... ...•.....••
 103, fi9 4,203 i"1 

1\',w li..mp'~,ire_ .•.•. 

4.203,71 ••••••• '---­ ._ .. 

:::::::::::::::: .-....100. 693. 55 PirstKewJ"~e'·...•_ ......••...•_ .. 2:~50:oo' .-....- --- ----·--··7iD.13 174. [,(II, 03 Fifth r,'e"" Jet",,}' 2.578,50 Kaw;'\-lexiOO _ -,00:00' :.:::::::....._. --······50.00 ~,251.42 fIrst N York _•• .'::::::~::., :::::::::::::::: I 

8eoond N~w \·Drl< .••....•__ 327,9:19. '7 ~54, 7ll1. T~ ~hJr<l Nc",' ~orlr_y""; . __ ••••...••...•.•••••;~.. ,.~_ 2IT.JOO.lI!> MIll. MIi.!Ill 

Ourleen( cw or"__ •..•• " • :l25••00. ~I Jl~. 093. 02 '['W'"ly·fi"tN'ew York_. __ •••.._...•__••..• 2.0':1:\.90 14g,U~.M

'I'wcnly.ei~llth r,TOW Yor~ _.• __ _ I, ~~Q.1I7 ?JI~. N.l -- ;;:m~- ~~~ff~_ :::::~~~~: __. i. ;'.~. :~:::::~:~~~::~\I 2,971.4g 188,OOI.rJI Korth Cmohoa ••••• _. __ ••.••_•• _._ ._ ..••••••...••••...••_ ~,3:1t. 2. \~f" 71~. n ~.oo ·267'-92' . "50:00- --"··-4:690'-2i· North Dakot ..••••..•. Fir>1 Ohio.••• •.... _•••• ••.••••.•. --.. i8:602.·i~· ----"'-'301-;;3- -----:::::::::....__ . Teo rh Ohio....... __ ••••••. " •......•••. " •• __
 34,751.23 1,713.43 EkHnth Ohl~ ......••• " •• _'." 862_02 r.i~ille"nth Ohio __• •••• _.•••. _ -----5:093:93' 1~. 139, 15 Oklahoms_ _ ..._....
 Ore~oo __ •••.. ••_....... ...••••••..
 .\~6·i~· -"lo'-i~i:~~- -----­ ::.-:::::::::.::: 

l'Ir<! Pelln.,rh·.oia•...• ••...••••_. 11. 152 87 7),311.46 Twel/lh Pennsy!vanla._._...... _. 2, 601 Di ~'wenty·third p""onl \·soia••.•••••_.. ·········~i,-r.8­ 772, 9~ Rho"e l.,l~nd .• .••. __ ", ••..•••. L 400. 58 3.305, (1(1 ---·-~id:49· ::::::::::::--.. S"U\h C..roHlla •. _•.. , __ .. __ ••.••••• _. 211. 18 ~7& 25 -'700:00­ Bomh nakot.. _._. .••.••••_. 

9.538 37 

1&,901,08 

36,40-1_ 71 

862 ~2

84.01.\ 32 

----jii~~77:58

S6 OS7. '17 2, 1<l1.1}\ 

1,053.96 

- --- ······ii:~7:M- ~:m-,n

~·.,"l["seo __ _. __ ._ ' __ '. ·····-···j,j:i:os· ·········),15_-j5- .25 66:0j- '...-- -··70.-iiii- :::::::::::.:::: ·········~9ii:J~ 89L'iJ F,,,! Te'(\l<_ ___ ._••..••_•• _. __ • 405.80 7,8161G __ ..._............ .•.••••_•• _ &221.00
 Stoond Te<:IS__ _ ...••...•••••_
 Utah. ._........ .. _•••.•..
 Vermo!\t.... 

Vlrginia_ ...... .•...... _ _ ••••....
 ..
 ---- ---~- ?~~: ~. ::::::~~~~~~:~~: :.:::::::::: :::::::::~~~ ~: :::i;~j~ ~: I::::::::::~~_: ~~: ::: :::~i:~~:~: ;~. W'.1hing!vo _"._••• . •••• __
 West \·irtinis I. 717. 33 5\1, 08~ 36 j ~7.i· 00' _ ' "' ". _ 62, 375. ~5

~Jr~:~",.",:........•..--- ••••••.•. ---,~:: -, :::'~'I~~w,$JI·.· •• "~.: ..~~ ••.••:.""''' I:';;:;~" 1--..,. ,~: ~~: "
 

TOTAl,S FOR STATES AND TERRITORIES COMPRISING PAR'[' OF OR MORE '['nAN ONE COLLECTION DI'lTRICT 

Alaska _
 

Di'!riot 

CalJfD'nlsof 

.. 

Columhia_

•••. 

•• _•••• 

_
 _ --ibi;i7Z:5ii' . i3~OOI, 00i'42' --ii~ ii2'J;143:'54' ::::::::::::::.: ::::::::::.::::: ..-...--wso:8i\- ..·····-·$22.:92­ -i-i:os~:m24

illiMig_ .••• __ __ '. _••••••••••• 29.074:32' "-091.60 325.1'13789 

:'>11""o'IfL__ ••••••••• __ ._._ •••• _....__ M"'Ylsod._... __ •• _..•••••._••.. lD.1l57.83 ~~jfHi ... :::::::~::::: _--:::~~~~:~~: :::::::::::::::: ::.... 97:92' --...~-:~-;~­ 27, 520. ~t

Now JOfl"}'••• ••••••• _.. __ .••••••••• _•• 2, \l{I5.17 :<2,900,59 25, !MI>. 7~ '177, lQ;). ;~

N.w York ••••••••..•• ----331:258.'07­ 231.097. S8 1.071, 872. Ohio __ • __ -.~ ••••..•••.• 1,433.2.19_ Otl 5.001\13 130. 350 ~D Penn.;ylvsni _••• _ .•••.•••.••­ l<lO. 249, 73 12.033 "5 17, 71l~ 42 'fe'IlS__ ••.._._ .. ....'-'..-- --- --. --.'.... - - - -- --- " ' -- ----- - - - . ~9. ?~2 27 3, ~~, 110 7,8J(;'1~

W"-'hin~lOn__ •.•...•. .•.•_••• _. ll. 1·'"1. 76 J. 717. 33 59,08,\.36 --i:573:iiil :::::::::. :::::: :::::::..:--.::: :::::::: ~: ....._ ~2. 311, 75 

'~(,ll wlnes, f10r ..llon (t..~e" bY alcoholln c<>nl.•~).l, Up 10 H jl6r cer,t, 5 "ent.~: ro 21 por cenl. 10 ccnts; lo 2~ f"'1 cenl,:IO <;:!Jnl.. Sp.,kllng w",<>.', 2l~ ocn~, por o"o-hal! pml; '-" a,l.jft"l~nl' o.,rbanRle<l win..., l}i lIeUU por pin~; o~r,ll~lI" etc" cont~lnln~ swr.t ",ipo forUfie<l, IJI ",at> prr onr·ll811 pint. en 

E_·_·
 

c 
------- - -

- - ----- - - - -

I 

f


'!foO 

I·,
 

,
 

1--------------------'-'-'-·-"-'-'-'-'-'-"-'-"-'-"-'-'"-'-'--------------------­

All l1'1"or I------"l-----T--'----'--"":":":';':':"':":::.---i--::::::::i:::::::::J-------" la'(\';,l.I"al I	 Wholesale natal! Tamp<lmry Total/rom {er· 

l:xol>lll·ax. per Ithau .\00 ber- lJ,,,,'I- or ., in re,rmenl.ed malt jinuor, malt . . , i Jl,ew~,s, lWl9 Drew(,rs, .\00 Mnlers in Remil do~le," dealors In dealers in mento<1 ",oJ., barrel 01 31 gsl· rel_" ~ear '. <" fannent"" malt liquors. at ln~ge, liquor". ]ler liquor Lax,,", loo!, M -soU ' mor~I'M'car, maltli'1uo,", $20 PO' yaar 1-"n"r~'3r month," ~~U Ve' year • ...0 , 

$2.00 $7(\, (23. 50 ~1;l;l.8g7.28 $Il, 100. 74 !6t,320.70 138,81.1.04 29!l;~~u. 32 

MilO".\••••...•••••••• __ •.. Mah_ma -.-_ .....••.-_._•. __ .. - ---"-i13~.337.7~ ---·--$1(1(1.00 22.00 2, ·105. 99 '5.9~f, 29 20.110 1\9, 51Q. 70 140, 80'i. M H,4?i, lQ G3,UOl.59 R,337,7,\~,22 18, G70, :.!On."l.J 

526,00 ~, 3,3, 2rt2. 70 10,oog,J.\721 ---·-i,-4W.DO 2, ~IO, (t9 N,",~C~i·(;;r".-,j ----·-Sl1D.OO 1.1, 7C~ .•11 11,030.U7 -.--: .___ _ .. ---~: ~i.~. ?l7. 53 1,258,7.1 10, 3r.B. 4~ 51,575.04
 

Col"'"do '.'.__ I. :)11. 708, 13
 

Sinh CaH(~'Qis.. .. __ . _... 4. 2,9. :;,\7. 21 ,2.00 I, J.~g, 102. 62 1,810,1167.72 

1,(;7li.W WO.OO 4, 5.1r,. 12 2ll,.~GO, 1~ G6,22 2.~9:I,On02 ~,Zlfi, 7"lB. 81 Con,,~elieuL.. ._ . __ ... 2, J~n, 272, 50 I, lOG, 00 13,8nM 7a,331.26 52.00 127,3tH 111 13G,75.101 

Oehw"'""._._. 121, Ofi6. 25 ~'lo,1<h .••••••.. . __ . _._. _. l, ~14, 70\1. 38 

HI. 67 (;70,8t I, n5. 45 48,00 1, 3~1, 750. 38 1,8Jil,22li.09 816.57 t,045, liZ :JJ, 826. 07 5G 00 4[,3,285.98 o91,5G7.1l t),orgl~ ... _ .. . 42J.f>lO.25 

Row'\Li_	 38R. 278. 55 

100.00	 3,725.49 ~5, 794, 24 2.00 3G2, 000. 12 572,324.97 

~7. A4 IR7, '~l. 04 701'1. 00 Rli~. 97 Z, 114, 10 47,50 22U,771, 49 rd~ho .••••• •• •••• 100,966,2~ 00.00 H.I,SI) 4,719.18 21,~~2.48 -----22500 J,Hn.OO 13, Cl42, "U~ 00 2~, 051, 72~. 12 4,950,02 41,1181,37 23,305.4I Fif>t [Ilinol>	 I~, 06R, 8m. 6J 55.23 90~, 04. 6,030,956.80 54,702,Q16.@ I, ~OO.DU 2J,181.5G 2~, 002 ~7 Ei~hrtl [[!iU<li;. ._____ 0.9&1.06J.6~ ---··-sr,.DO 1,074.00 0,012,807,~0 51, GilS, 258. 38 1,800. UU g, 40l.9~ 45, 9:J\j, 22 l"rlL~na. ••...... _	 8,9:.4,517. .11 52. C'O Q78, 67t. CI4 1, 048, ~ztl. 07 

["","._ •••••• ..• • 861,938.75 -----··-·5~2i- 400.00 17, OCH. il3 g~, 3lll, 47 ~6. 68 

»00 If,O.oo )21, W2, 15 157, G21. 18 IG, ~7!J m 102,436.00 K"n'M. •• _._... 1,M5.14 44, 7t3, 235, M K'''tu"k}. __ . __ ...., ... .. _. __ ._ 4,680,r,50.0~ - ···----791. 67 8:;,214. ,,9 448.;\ji 31:1" 00 ~,175,9-l7.M 10, ,30, 99 1,012.00 245, 8(F,.II~ 7,42li,G13,0~ 8, r,foG, 21, 45.330,80 

3,305.30 41, Oli~. 88 L<lu!,iann•••• __ . __ .. _. ••• __ ~,196, 74fi. I. 700.75 20.(X) 'H,Wl.18 GI, 02<1. 50

----.-----. -----i,-ioo.oo G, 87\1, 52H. 97 3G, 329, 829, f>8 12 8."t 30 68,408,80 2OL07 1,267.@ ~i:~~t;"d :::::::::~::_::::::'·---6;705, 57~.~D 9: 100: ,3 14,212.83 20,00 2,1"'4.00 G,WQ,511.74 I~, 788, 17::\. 89 Mg;,~eb""dt~ _. _ 6, 072, 1;34. 38 1.4[i(), 00 82':",00 0, 5IJ2, (6 14,18:3,3,,1,23 17,8711,42il,M Michig,IU 3,411\,07 41,091.73 111,702. ,13 ••• _ _ ••• 14,DI9,4t6.94 13,1115,226.39 14,47i1, 3~n.79

IM.DO 43,51g.01 110, f,liO. G5 Missi"i!,!" ._. •• _•• _ 

18.34 I, In 00 .-M1HO"""lft. •• ._ 12,886,241;'00 _____ •__ ••' 2,757. .10 31, on 80 183, 4~0. 89 

15.ti3 .', 4. i171..1.\ 38,410.15 1r,.08
 

FiThI MlMouri. . _. _.. _ 1,\'-792; iifi::iii­ 2, <137, G7 15, 807, g17. 07 17,3;;2,.02,21 1,:lOO 00 10,17r,,(;2 01. 487. ,12 ---·--is:ii4 1~~, 00 1,4';1,137.80 2,704,226.lm ~60, 4~ 8, '-"8Q. 24 f,:" ~Oli. 56 Sixth ~fiss"urL _... _...•.•• _ 1, 38li, 223. 24 42.06 40.10 1134,920.04 900,074. 29 Monll\n~__._ _ ..... _ 917,88t.41 1,10:;,00 4, r,8(;. 00 11, ~1O Il3
 

K ebra'h••• __ •••• _ . __ • _• • 1,981,0'-,6.41
 38.00 2,1I~0, 171i.~5 2,138,853.01 

ZOO. (jJ 2,133.99 t, ~!2 08 700.00 7,~13.37 41,005,57 101, f>411.H 13~, 054, r,9

l\evft(1u. • _••••••.. _. • __ .. _ 94,262,50 10.00 2n7,DlO.r,8 215, 4ii4. B7 sr•. 00 100,00 2, 00(;. ~8 ~4, 910. ~5
 

First New Jersey .•_...•• •.. _ 828,925. fiG
 

New Hampshire.• __ . .. _ 179, 8~19, ~.I 8~1, 740. 3~ 1,410,312.87 

3,413 )5 If,,316,@l.3G 25, &08, 012. 62 9~6. 00 SDo 00 8, :)(12 OJ 3, Z87. 30 

1,316. 'ii ll, 082, 91 7, .I18.D2
 

Now MeXICO •• . __ • _
 Fifth .t;-ew Jersey ___ _ ••• __ •__ 15,Jn, M3. 61 30,072.02 77,012. tJ,.j 100.00 I, )51.1~ 6'l.J.34 '00 2S, 292. 50 

FirstNe,.. York .	 :_.....•••••...... 1 J~.319, 7J5.00 • _ 1.000,00 7, 25J. SO 189.218,1)"> OOB. ~4 ~9j. 00 15.408,489.~7 IC, OG9, 1Q~ 3~

Seoond Ne,,· York•.•• __ ••••. 300. 00 •••• _. ._•• _ •• I, .137. (t9 11, tQ7. 99 2tl:l.3i 117.01 n. 710, 00 ]f), ,:\.'<, 312. Jl Third N"w York . ._._ ..... _.__ m, 187.4S~. ~~ 600,00 I. fjlli. (1) .15, 1}47. 07 - 88.3' 10, M5, na. Z3 II. Q'C. ~~i. }'our!ee"th N"w York..••••.•....•••••• 7. 321. oc..'. 7~ . __ ._ .. __ ._ l,~93.oo 10,532,89 133,5,8.17 Stg, 00 7, 'li8, UO. H In, 2tl:l, ~r,l. \:1 Twenty-Jlr~t New York. __ .. _•.•.. _... _ 2. S47. lW. JJ .. • 1, 0~3, 7; 1).312, r:~ t4,Ml.87 -_ .. _-_ .. _- l~O 00 2.~!J~.H~.U 3.1~2.2IJ H Twenty·eighth New \" ofk _ ;, 4~1. rlJ.l l:i .... _. __ .• _ 1,400.00 r.,M4.17 .\2,797.92 1,820 00 7, M5. ~6o. 22 k,()11,321.67 J;"orlh OarollM••• __ •••• _ '. ~07. ~75. 00 ._. _. _. _. • 100,00 77, ZiiO. ZO ----_....... ~W 4UI,I~-"".43 5~~.~o2.()11 '" 681. OJ North Dakota. __ •...•.•••••.•..••••... 4.4.~ l.827.0l ~1, osn. or. 3~. 00 26,S5U.I~ ~~. ,\~8 ~2

E'irst Ohio .. . _ ~. 1'43, m. ~~ ._._ .__ . .. _-- ---i:600.-00 ,1.414.118 10,777.35 74~, 03 ~. _y2. IW. 92 22. [>12. \121. 7,1 Teolh Ohlo._. __ ••••••••••• _•••••. •••••• ~. ~f.... f<l5. ~7 891.67 5.62(;, le 25.257. n ---_ ..__ .. - M7 ~o 2, 3~1, 749. 53 2, OOY. 2~i. '6 Elev"nthOhio._.•.. _•••.....•••.• _._._. 1.471.\l"lI.P~ .• __ • •. 7DO.oo l,170.72 20.7118 93 0000 190, DO J,191.8\1.0i I. ~~~. G76. 1, 

8.598, \17 38.264,20 2,US5, DO ~. Zl~, fll'rG. 11 9, !If)~. [;;G. O~

~k1~h"o"';;;'~ _~~~~::::::::::::: ::::::::::: 8. m: ~~. ~~ --.-..--.--. 2.m: ~~ 7,335,17 (:1, ~86, 57 IU~O GIl8, 327. ~n 7;'~. ';111. Ii~

Orogon•. _._ _. M2,50~.00 l~.60 Ui().((1 :1.030,08 30. ~8( 18 -'·"-40.-00 2"J8. l~ :,0,1. 7H. 2\ !l&~,lXll.l~

Flrst PeuuSI'I~~"I~••••••••••••••••• _. _ 15, Orll,lDI. 51 •• .__ 4, 551. 6-.~ ~.'. ~oo. 17 63, {04, It 40.00 ~.oo l~,I51.:(K.!>O 18, ~IIlG, 2lG. 71> 'l'wetfthI'enn,yloOJli._ ..• _ 5,1>.1<'<.78~.t:O 2,2:,11 00 r>. 1\).1 .•11 Jr,. 873, 7H 2"J8. rYJ ,\601.,1.l111~ ~, 807. 2<13. '!<l 'fwenty·thlrd hon'ylvenio••••••••• _._ P, 10,1, 2W 8~ ;i):00 4, 63D. [1(1 32. ~GO 3~ 4,1, 557 l~ ..._-----.- [;;B. " ~. ~!l&. {so. :II n 275. G,j,1. M HbodoIslond. . ._. __ . __ •••• 3.10~.~58.~o I. "OU. 00 J.~n. n ~. (1\>(1. 1~ 174. t~ t 107.8211 ~6 ~,~71. 7JI.,\~

Bouth Cflr~lina•••.••••••••••••••••••••••••••• _•• .•• . ~. ~~I 7~ ~.I.~jl; n ~21.10 ~.r.uM 1~l. ~8,\ ~'!

South bahla_•••••••••••••••••••• _. _ 2~. 120. 00 ••• ._ •• _._. llJlll1{l ~.5111~ 3n, OJJ. :,l 1jIJ.67 2~.M 58. S,'>6G7 ~l, 781. ~o

'1'"nne""oo __ ..• __ ...... :>-'>!l,1'7.ro lNl 00 ,'>. 0\;2. 7·\ .0. 082. ~7 31. H7 34.00 63-1. ~!l&. 2, ?~7. 117.(11::1

}'i"tTwl.'_._ _............ ~.,O"t,GQ3.:>o ~ro. 00 2~. ~,.1 91 S~, liS. 19 ~78.U 3.SH. IH O~ 4, O~", (;O(\:l'~ -··---55'_02 Sooon~ 'l'.us..................... a~0,~02.50 ••• _._ ••• _ :lO\l.OO ~, 14l. If> \2, Z32. 8:J .2. :1:1 In 17UH 7'II,H1.1'<; Utah . __ ._._. . .•. . 5;<5, 1l:l7. ro 101100 ~. ,'.'!~. (I; n 2:';1. ~~ 20,00 '&oO.~.~' 3~g,213~ ··----30._00 yarmont.•••...........•...•.•.•.....•_. r,r,. I.
 I. O~O. 3~ ,I, em.;J	 6,161: 2G 4"i. i~il. ~~I

\';r~lnl•... __ .... 6JG, 3'~. 75 (1)1) 00 6. 1m. 46 so, 9l3. ~s 100,72 170.81 72~,IH.l2 I. 207, II~. ~,q

W""hiogIDO. _._ •••••••••••••••••••••• _. 4, 2~~. ~~7. ,\2 07.5D I, ~OO 00 11,OQ~ 10 41.,'7,~ RO 123.8g 4, 3t7. 583. ~I 5, 21~. \l'13 ~7

W"'l Yirrjola._. __ . __ ...... 2W.81~.oO ~r,~ (,.'j 7. ')3 •. Q~ 70.768.30 ---_..._. __ . 22. 00 :l:ln, 400. 57 370, ~1t. ~o

Wls({)m;n ••• _•••••••••••••••••••••••• _. 2~.H4.g,~Q.8~ 8. ~"8, 91 (i, 1Qt. r,3 Oi, 3.1D. 2~ ll.';.60 3, D96. 6IJ 29.592,555.58 30.49I,007.8~

W)·om;Il~._. .. ._._ 2~9,~l~.~0 241.67 2, t'>M. ~2 2, 25D, 02 W.4t 20', t13. 35 3l4, 123. II' 

------- Pbill~pinolslonJ'_ -_......_...__ ...-..---_ ..._-_. --­ -- - .•••.• ••••••••••.. . -. -. -. -'.-.--- .. ·,--,-,-~-~--,-'-~--Ol,-=:-:::=:=:"I~=:"=:=:CI=:=:"=:"=:I~~

To!ol._ .•••••••••••••• __ .....• _... ~M. 3~7, fIll7. 45 800 1>0 6g, ~2l. 1; e2'1, HI. ,10 3.1oo.011.2l 4, 02~. H 43,386.61 273, 192, ~58, 2ll 507,978,001. 5.1 

TOTALS ~OR ST."TEi! AND TERIHTOlHP.8 CQMPIllS[NQ rART OF au .MORE TllAN ONE COLLECTJQN DISTRICT 

....l..,ka. _...•.•.•.• _ CalilnrUl•. ........... _.. -... -.-. s~'O. 1M. 2~

1~,.1O-l,17"4 ----$ll,j-ci,j­ $100 00 

J.708 71 

~11~. 3l 2r,. 122.93 $53g.68 

123,MI.71 

.......__ ..­ . $~1. 70 --$2:73~._Og·1.21, ns. 27 

12, MI, Ol5. 92 

$:l6.13~. 4a28,078, [,b7. 47 

Di.<Wet 01 CoiumuIB•• :JI>l,WOOO 400 00 I, J33.l4 0, 9Gg. 39 12D.00 40,10 .0.\, 1l52. 83 t73, OiH. M 

!Uirtoi<•••• _._ .................. 1".%1.0~1.31 ~.23 G. 7~1I 02 ~,I, 1U5. 03 45,308.08 22[,,00 ',:J.'ji 94 19, DT.!, 7@.51 77. 704, tl:l\I. n ,M..nlaud_. _••..••••.• _. M !"omi.. _. __ .. .. __ . _.............. -... Ne ..' J",·,;eJL" ........• New ~·ork. •. __ . __ ._ .....•••.•._••••. _.• 

a. tOO, ~l. 10 11.178,:\:IQ.M 

lG.i~UM':1

iJ. t~O, (.l~. 4,. 

-42."00' 

._-_ .. _-_ .. -

700 IXl 1. 9(;0, '1.1 

I. HIO. 'i7 5, iJS. 7,~

11,71O.~G

1U. 1(,';, 2f, 

20, 2~. 94 3t. O%. 00 

59,529.01 

IM.794.08 

!D, "-35, 32 

467.002.55 

SI. 07 18.34 

l,i71.r,g 

1,227.70 

2, 635 ~7

~. 3:J9. 15 ~,~211. 75 

0.473, R70L 14 17. ~58, Q~5, 4~

la, 188, M4. 69 

4:1. ~72. G75, 11 

30.85r,,765.04 

20.050. OZA. 00 27,(t98,35~.~9

W, M7. 271. ,17 

Obio •• -_...........-. 13. g~". 223. f2 .1. 5~~.1~ 23.810. 83 125, OG7. 71 lID.DO J. 585. 33 10,126.337.93 35. 911, ~12, Dl 

Penns)'h·.nl0 -_._..........-.-.......-. Texas. ___ ••• _______ • ---_... _._._ ... - Washington.. ___ --_..........._...... 

M, 1m, 1:\.1"~

4, OJt 005. 81 4, ~n m. 27 

2000 

37.50 

11, ~] I. ~~

,t)l.1Jf] 

1, too. 00 

tH, 2~L 37 

31, 397. 0, 

10,075.78 

i15,8(I,'.Og 

ltO, 6.\1. 32 

n,007.12 

40, ()() 

55,02 ._.._..__ ._. 

9S~, 9t 

420 57 123.89 

30. 3Z7, 12•. 03 

',2oo.31~."-3

4,325, 855. 51 

07, O~;J. 1~9. ,3 

4, 8lD, 1O~. Hl 

5, 180. 810. 51 
TABLE 

To1)a,:oo manufaotures 

I. 20 

35. (19 

2.00 

2], 62.1, 4GB. 20 

--··i2:897'-00- ::::::::::. 

~~~~nr ::·~:~~:ii~:i~: 09, B41. (;2 509.33 1.1~8. 19 28,7t 

121, 952. S6 7.20 39:1, 1

2, 323, 38Z 25 ZI.O-lO,3g 

62, ~O

145 20 92,180,74 

13, SOg. 09 

23li. 82li. 15 7. 33~. 91 

2115, 02 9,049, \14 

ZOI, ,15f1. 79 S, 870. 3~

2.>.191. 72 115,71".00 

371.211.00 

17.r"1. )2 

Total from cigar" 

~731. 27 

Small ci· 

~"'"' lax per I,hon· 

sand,75 

cen" 

345, SS ._•• 

~'-iJt' -.-•.•••-

Zl.oo _. __ •••• _._ 

1.",:1. 0:\ Oi<Q.•

•. I'~~ ~;

13. I'll 

'·:jlt~~~,

$29,12 

Cia,s :1', I,a~ per (llOuiianJ, 

$11.[00 

M.~I

7·<;4. I;:' 

~~~ 01 

2~.n

11~.830.r,'1

\3, 49·1.:'~

CI3",D, 

I·a~ POt 

tllc""aml, 

110..10 

:!t9, lOll. 96 1~1. 2,\ Z.IO ••••• __ • 

--·4:128,1" 

'-··00,83 

LOS 

-·····.$0. 20 

19~. 45 189 36 

"" 5,38 

SOS. 99 84, ~13. 44 

;;, liS. ,';2 

Z. Z39, 77 "Z, 297. 35 127,111.01 

I, Oil. 62 

2,"i£78­

6, Z07, 26 481). ,III 

8t.50 

-.~i:oOi"f.s

323, MS, (I., 

070,7r.l.M 

l,ZW.~7

402.00 

~,\.\. ~5

5611,10 . O~

86,10 

2,21\0.86 1M. 25 ~96, 75 

1. 8H ~6

l, 5Bt. 96 14.86 

.M 

~~. 15 5,108,76 

45,55-1.l;3 

Cl>''> V, 

"up",

thoH"and, 

" 

-·~iS- -ll 

8d 7111: ,19 l~: 'We. 3~ I, IlH. 25 ss. 3~H O~

~IL 50 1, .108, 7So. 77 IS, 5-14. 25 59.40 

57,70 37.003 97 11,964.70 

170,'117.99 

6,·120,42 

Z(i! 9Y 

6.094.8" 

113, om. 57 2,587. ,'\{) 2Z. Ol~, ao .18, 68~, 0',8 241. 9~0.!J.!",

16, 1OZ. 74 

C\~" A, I"" 

'D"r I.h",,· 

<a"d,12 

Coll",,[Ion disLri"l,s 

Alabllnm..•.••••.­ AriWM•• _. 

ArkaoSll' 

Hrst C"li(ornla 

Sixth California ..•• Colorado.••..•. COnnt~il"'lt._ Delaware __ .•. Florida..•. _. _._. .•.. GI)fI'~ia ._ . 

1l.",Rii.......••.. _ ldnllO ...•..,.• _. F,,,: [Ilmm, 

l::ighth lliinois._. Indiana . ...•.... _. lo~·a .••.•.••••••• __ •••••• _._ .•• -"""1-' . · ""ut"oky••..••.• I ,oui.inn._ 

"I'int._. _ ~l"'l'land ..•••••• __ • __ .•••_._ 

'I"""a"husetts_•••••• _. '!It Lohignn •••... _._ M I "ne,otll.••••...• _ )lissiMippl .. _. __ ._•..•.. _. .••••• 

1

< firs( ::IlhSOurL ••.. _" .•.. II. 4,>0, 08 ,. 8Llth Missouri..• 37,7(,,; 411 Montnna. •••••••• _. 19t.1I2 

NObtllSkil 927.60 

N"va(lu..••_. •• _•.•.• _._._ 12,00 

New Jlamp.'hiro..•.• _. __ . ••••• 102, 8-10. 76 t'irst New Jorsey 24R, .134. 6:J Fifth New Jersey C,97,202.2\I K~w ~Ic,;",) ... ..... _._ .10 

Class A 

(smsll), p6r lhoU5an<l, $3 

!O GO 

CigaroLle

I,ube", Ci~Mette per r,o or Class n I'"ro"". prr rTar.Liollal :;\1, !i ,"m. (lflfge), l,"d., 1
 per tllOU'
 "om 

,""ud,$7,10 

,.__ ••• _._ 

$ILIl'.l 

217 gr, •• _ 

53,2U ,2 

3';.00 ,;u .'\5 

S9.60 

110 S5 

'l'w"nt)··fir,t Now York-... ::::: 

~,\, ~,;. 71 3,~. 54 25,172. 44 1,313.08 39.83 ••• 95,72\1.00 ~JI'lrgtN~., york_ .•._ _..•1 

SeC(lMd New Yo,J< __ ._ .••.. 

;.~I,'J.<;r, 2<;.70 2,443,24. •••••... ._._._............. lO,ll~,oo 'rweQtr.-ej~h!l' "'ow Yurk' .•. _1 

NorH, ,~,uhn~..•••• 13,~23.Q" to,I.ll) 2.980.23 65.1230.<;,79 .12 17,~'i1l."7 ~zoo' ::::::::::: ::::::::::::.: :::_....._ ~l,'\I'J&J .;55 1.7,1 .68 12,7.10.00 m,2.17,58 251,312,370,79 3.791.40 31B, 895. 32 1(1·1.(l.j . Iii ii.OO __ ._ ••••••••••••• 110.20 North jhk('~L

First Ohi(,•••.•.• Hf,7920 YJ5.82 4,O~l97 --··'·i,~2::··· ·I":i~· - . ······83.. 48· 51.13 OO,ZI,J,OO Tonth (~hio.._._ •••._ 3H,Ol1.IG lQ,II'JO.80 15,219,:lfi 358,~jO,31 ~.18 -,_ _ •..•.•.. F,IC,·.nth Ohi~._ 21.~OJ.~~ 1~1, n 492.75 _•••.••::::: -·····i~·59· :::::::::... 25,GOo, .....J Ei~ht""nlb Ohi" 30.<;0 ••••••••••••••••••••••••••••••••••• 110,,\25.92 8'13.1',,; .,327.58 6,fi7 22,95 91.05 PC.. 8;\1 22 13. If . __ ._ Otl~~nJll" ..•.. ·;.<J5 ._._•.••••_ •._.•••.•••••.•_._ 5,05 urt,:oo •. . -···· .. i2:Z7· •..•••.•••.••••••••.•••..•.••••.••• 707. '10 .40 .195 30 1. 35 ._. __ •••• I, lOt li1 First P." "sri V"nL~..•. __ 2. &1.,\, oJ~ 5/) 9.211. 13 5-41,447.71 12. 62iJ~70' 2,081. 1\) ••••_. ._ 3,370, 738, B~ H, 5.;4, <9'1. 8, 3<3. ,4 7.05 T"'H/th P_nLl.<:,-'1 ,'ani; ..•... _.. {S8..81~8rJ 113.10 63,310.04 ._._... 4.115 •••..•••..•• 5~2,4jo.50 1,0, J (,(;. ]fJ ,OZ. 00 '. 'f",onty·tl,i,ct P.nu'l't,'~uj" ... ~1.?H93 127.31 178.18 95.57 357.26 95.00 82,079.01 125.'16
 

... ; S"mh C~'utin~.•.. _.. _
 , l(h"do [,L'H(1. ••• __ _. _.. 

,J~:i~I: r~ 159.75 I~~:~ -----....... ,09- ········:00· .J~:::~
 ··········ii~oo ,South Dakota __ .•••••• HlUl 90,50 331. H ...•.•••.•••.•....•••..••••• ·Tenuo'''''e., .••.• 2,(l.IU,\ 46.50 091.20 3"42- - 0.5. :::::::::._ ~.68ii-f;1 ._. .••••••. ..,_. . ••.••••• _. · First Tc,~ ••••• _
 

;Socond Texas__ ._•..•
 Utall.• _. __ •••.• •••••
 15'~U3 .i:~ H,630:g 16~:~ l~'~i -...-....... JO,?~g:~~ .::::::::::~~~.I::::::~:~s:
 ;::::::::::::: :::::::::: 1,37~,50 .•.••••. ]"187.51 lIJ.20 2,680.~1 - Verruont... ••••• ......_ U.1I0 •••• •••••• .09 ••• 21.(1., •• _. Virg-inia_ •••... _ Washington_ {65, 977. 25 9s'-fiii· I, :m, 93 10.75 -ioi:78ii.. 40 569, 1~2. 9" ISJ, 95-1, 27t. s.; •.• 5.1179 8.20 :lO2,,10 ._•..••••.•••_._ ,02.00 16.38 , ~~;?;;t Vi~l:lnia •••••
 lW(ID"",- _._•••• __ •••••• _
 I~U~:~ 4~U~ B,91~:~ 1,2~~:~ ······ii:20- -------.-.-. 1~~:nHt 12:~: .00 WyOrulDl: .•.•• •.•. __ . ?hillppiae Island'._•••. 300, 01~: 9GB, 82 1. 7;~: ••.j"ii.78~35- •• ·_··87. S7 402. 6,7. 1/ . T ::.;~:~2· ••••••:: :.1~. . . 

Total... 9,419,170.30 16ll,18~.42 2,659,1\,',3.80 ~11,[lW.~2 e1.0n6~ 1130.9912~ II 12,881, 00Il. 31 103,132,950.72 21,IB5.7~ 1,I'O,60~.~8 11,936,00 

J~,!II'15-1 t.J71.96 ZJ,iI8~.34 6,929.87 ZI,6IB.11 ···i:;O:i"66 100,100. .10 Third 1'.·"W y"rJ< .••••_. __ 91. 30U. 77 7.I~i.!\:! 107,8O:l,77 17,OOt.811 1,1.vl..17 1,002.78 226,Zl8,51 Fourle<;nlb N.,,, Y~rk. -- I 11 I iflJ 03 1, ~7~. ~~ 40,332. ~9 312.90 1,03 100,000.12 

'l'OTALS FOIl STATF,S AND TBH1UTORH:S COMPIU1;'ING PARr OF on MORE THAN ONE COLLECTION DISTRICT 

Alaska__ .• Calif"mia__ ••. ____ .... ------- - ---­ ~IOO:oi;4~j:i' -·$4:4iJ7:8~' 1;81, ;~2 ~l .$.1&" ~1 ~i21 " ····-ii7..oi· ···Si9iJ,1SS.74 -·.$9:[,31,"619'-52· ···Sm.85 -•••.$2, 500. 40 llistriol or Colurnbia•. , lllinoiL•.•.•_ W.M 41. 48 r;. [.I " 2,) 155..18 ~.OO 58..19 -_............ .. -....
 49, 5G8. 73 ::IlaryILlnd_ •...• I, &18. 9J 50,297.10 4, 1Z&.'" I:; ']15. S~ -.-......... 105,9SS.83 M~ 6.88
 21,087,06 (,55.27 2, ~)~. 2f) ::Ili,sol1ri..••_ 51.~ If)', e; - - - - . - ----- 2[;, 006, 34 I~. 36 2.10 4~, 216, as 707, '" ~,I<f<(I ········35."99· r"'l. 2~ .4-1,69 .<;{I, 316, 49 12,897.00 "'ew Jersey_ •.•.• 945. Wr,. 92 50, OG3, 3" ~~'O. ~U~. "' New York 80, no. ]~L 9~ ;10, .'ltC.1jI) ···5:352."92· 1.8'>1,-101,70 2/,625,411.16 ........... I. 20
 .• 324,002.78 23. 4-12. (;(I 2U3,01l,~1 Zii, ~~!. 32 -$5:400: 00 Ohio•.••• ___ •••• 2~, 41]'" tI3 3.037.5"0 609,731,30 {64, 537. 40 1-1,716.35 719, 3SI. 7g ~92, 437. 80 12, S"7. 00 21, 9\l4.~" ~O.lb " Pennsylvania e; !l4, ~.I 530, ,,02, 7Z 57.19 1.14 -.......-.-.-.
 --......-.......- 3, 375, 382..11 9,481. M
 Te".'._.• ___ •..• ___ 605, J3r" 5] 12,723. '.!7 2,H3.ln g5.80 i,005,264,5.1 11,721,780.13 1,135.74 7.0S ..........
 W"'hingtou 15. 32t. 80 46.35 14,(;]1.01 172.21 __ ••••• l~. 1l 30, ISS. 4~ O.M '.M - ...,_..._.... ..._.. 551. 79 K2a 2\12.55 -..... -..... -- 762.60 16.38 
TABLE I.-Receipt8/Tom specified 10Ura! 0/ i.nlerna! reuenue, /idCallltar ended J urle SO, 1958, /,y collecliou dulrids, Slate!, lInd Terrilorie!-Con· o '" 

Manufaclured b~~1 ~d
 Colleelion ,\iSlrlc!,s lobacco (cbew. ._~
 

ln~. smoking. or ,e'~oh"', Tolal. all ~. Bnd snnff). In' lOla· >er ponnd llon of sec. hn<n> I""" I J8 ""nl:l' :1.160. R. 8., elc. 

AJ.ho'o"lB _. __ ••••••.• __ • __ .••• __ __ •. _••. __ •• _ li31.87 

Colored. 

per pouod. 10 ""T\I~

11.00 

Oleonlar~arlno

BptClal t01M 

1----'1-----:---,---------1 Tol811rom 

, Wbol~lo rl.onlor! Retail rl.eolen olroma'l:o. Un<'<Jlored. 

I"" l",und, ,----,----1----,---­ ,Ine to,," jl,f8nUrM·I­ )1 <'Cllt ture"" Colo"o,l Unrolore<l Golorl'd ~r.oo 01"""'8" 01"""'1'" oleolllar· gMlno. god"o. I:'fIrlne, 'I~ U!lll I'KMJ
 

S3M,77 .'00.00 .28.87 W.W.37
 

U"rolored 

nl...,m"r~I'·

rlnr, J~

II~, Ilt.~1 '~29-l.62

......--.... ~. :lSo.• 1,097."0 

1l.29S 81 I~ IG5. 48 

32...~~ll\I 135.1(.1\. !IS 

~~~lbCslilomiB...... 3.923.05 •• _•••••• __ • J(H,~~1.70 __ •••••••_.. ~'\I.~70.60 2,GOO.QO •••••••••••• S,213.,~ "" PEi~I;~i.i:.:::::::::::::'-"-~~~~:~r ::::~:~~: ···~~~.·~~f~· ,I. ?23. 21 :::::::::::: ::::~:~~:~~: ..;:::~. :::::::::::: iJ~.~ :1-1. t3~. r.
 Il. l!ri. 20 18. r>33.OIl
 Ccolora<lo.••••.. .- ._..... l.~.7~ ••••••_._... .~~.~ •••••-...... 1. OM. 00 •••••••-••• "·'·,~;~OO· ~.!~.~ " ..... .-' ....	 8, M~. H II.tll.OIl 

2.ln 1I3 1, 5115. S3 OtlDe<llcut... 5.3.,.87 ••• _. __ ••••• 1.,.., ........ "" ••• •••••••- ••-......... ••••••••••• ... "'_.
 

Del.....rs........•••.•••__ 3-55.469.27 ._•• __ ••••• _ 3S5.802.n ••• _•••••••••••••••••••••_ .'."""" •••••••••••• 1,100.00
 

]'lorida............ 3~.2\l ••• _••••.••• 2.32.'i.813.2i ••••••• _•• __ _•••••• __ •••••••••••••••••••• _ 11, 000. lCl
 7~<Cl~ ill 111.335.89 o 10. HXI.eJ 2':1.212. 511 e O"""li••••••••. _._ •••••••••• __ 238.115 _••• •••• ~l.290.Zl _•••• _.••••••••.•••_...... lS7.1e .•••......•• O.9:'{l,1I:l H~...aii.............. 1.542.35 .• _•• _.•••• _ 1,613,ll!! .•• __ •••• _..•_.••••••• __ •.._••_...... •..•.••••••• 1.000.00 _.. _.-' ..... \.S5I.SlI 2851.SlI 

..e. &I 46.51) 

~~~~<>iiliDoi;:::::::::::::::::: !oJ,.lJ01.Sl 411l.iM.sa -..i:005:3i6:it7- ..-.:::::::: U97.~::J --ii:95U:iKl '-'3:iS:9ii:iil "~;rorOO' :::::::::::: "iD~85ii!- ·--....4:ia­ [!I:~'bruiDol'l _._.......... 21,54-0.\111 "·i,029.:lJ 3G.3.'l8.41 510.30 •••••• __ •••••• ~50.00 460.00 13...Gil.iXl 4'. \12.::'3 Sg.Olll.llot
 

57. 38:l. 3:1 ISl,OSS.M Ind"-oB_	 27. 21S.G/l 362.22 2M,4111.19 &.Wl.oo J01. 91 •. 2.'i IlOO.00 ••...•••••.. 1&,5llllll!l "00 20.160.41 ~.8IlG-25
 

KB"--"'I<..... :1-19.30 515.85 9.M6.00 69,290.50 3.000.00 .....•••. S. 7S3. 36
 [o...a. __ . __ ..	 ..•.•••_••• _ 21,H9.94 •••••_...... M,ll\ILZl •••••• •••••••_""_",, ••••••••••••••••••• _••• &.Itl".8--l "'---;8:00' :lO.1'>I'I.~ 121.llffi.M 

M.~O Wolll3 rI. 'l'll1.0, f~~,~~,' - 5.610.~.. ~~ -.·.·.·.·.·.~.·.C.oo.·.. 43':T,.• "',,!.~, 40.00 •••••• __ •• _••.•••••••..••.•••.... ,... 3.WI.ll'I ._--...... _- I!l.MI.13 ·.!lL687.83 .... ..., u ••••• _ ••••••• _ _ ••••••_...... 10.00 ll.l~ 70 lVI'N. II 17.179.20 

~::,.~1an<I __ :::::::::········-- si~ ---..---.... J:~U; --io:s.;iJ:i(l ····~;5ro:!.O· "--&00:00' "---4SO:OO- H~:~ '--i:OS:i'i!' 26.~61 l5'Z.SSlI. i6 -_._-_. __ ... lIS,. 15 211. 'Xli. 17


~i~;:~_t~:: ... ._ I.M~~:~ :::::::::::: 1,ft~~:~ '-""i5:"00' --"49:~:00' ""fi:iJ'00- :::::::::::: J:~~ 6ll.1}l!l.::!6 13'l. (X\1. 611
 

Minnesota 11. 2~.(X\ 'lll. li31l. SS ...••••••.• __ 8, TIL 3~ __ •••••.• __ • 26.~29. 43 ••_......... 3, 'l'n. 50 L 200.00 __ •.•••.. 4,953.35 ···-···~:ilO·
 3.G~.0[ "l.oo 

~~:~~:::::::::::::."- Zl.ZIIl,2'iI .'5."656:s:"ios· ::.::::::::: "';'~:~;j6.'80' ."i:i.iii:iO· ....ii:475:ilO' ..i:oo.i: 20' ~:~. g-:. 1M. 00 M.m.Il.' ~.oo To. 124. SS 4'l,31U~ Sinh MtwlurL.• ._...... 394."Ii .••••••• _•• _ 4S,05Cl.31 lSO.OO 8,600.00 600.00 •••••••••••_ 763.'>.88 ....._..._.. ~.~ (03.83 MontaWl.•. ••.•_••••••• _ .\J.DS .••••••••••• 727.00 ••••••••••.•••••••••••••••••••••••••••••_•• __ •••• ·2IlO.00 ..._...._... lb. 75'i1. 61 2O.I5ll.~2 KebmskB.. .•_........ l,SSI.34 4,~l.ll9 •••• _	 _.... 4.400.01
 ......	 I, 1M. \l2 l,8Ot.1l2 

~~;.~8mP;,liiro::::::::::::.: 6, 008, 37 !l.481.73 --....."47:70- :::::::::::: I~. iJ-. :::::::::::: :::::::::::::: -·r.o:iXl :::::::::::: I, ~: gz 45.00 ..._........ 1l.1IOS.34 13, 971. 01
 FtrstKe... Jersey.•.••_••_.... \';.10 ....••••••_. 71~358.113 •••••••••••• •••••••••••••• 25.00 ....._••• _•• 2,016.(;7 ......-..... 13, 2211. 119 9s.m75 Fifth New 1"""'1•••••• •••• I, 'l'n,Cllil. 211 23, 9IlO.073, b& 3, QIl.110 7t. 'l\lS. 75 llOO 00 ••••.••••_.. 4,470.ClI 

Ne.. Me:rloo_.•••••••••_._••••••••••••.••••..••••. .. l,lro.ClI ~.~15,5~ I '. 77~. r.3 Flr<t Sew york••.•••_. ._ M,flST 81 1.1~.()\<I.lO ." 2.08.1,31 \3. tOO, 78 1~. ,lSI. 12 Second ~ew York ••••• _•• __ •. H.3AA-51 :::::::::::: ,M, !.91. t<:I :::::::::::: :::::::::::::: ::::::::::: "'-'003:00' 3.076,07 WI. 37 3.J~5.01

ThirdNewYork__ •..•••••••• 1\2ro.!!D ••. , __ s:IlI,116.H •__ ••••••••• 25.00 ••_ _•••• __ 400.00 2,1:l'l.211 Z.~5-\.2O FomtlX'nth New York_•• _•• _. ~O, 19'J. 7\1 •• _ 210. ';(IJ. BI 5, mJ,02 2~, 700. 8Cl 2(1, ~r,G. 82 Twentr-flrst New York.•_.... 10'), G~J. lP __ ._ 110.;-;P 00 6, .'ii'\, 07 20.217.1~ :ll'i. 81~, 80 Twentr~ht11 ","ow York.... 7. $ •. PI ~l. ~p ~.g fi.~.I.(O 10. ~79 3~ 2~,462.72

North Carollna •••••••••.• _.- 22, 225.~:'2 OS 300.00 2SO,IY.lI.l~L07 8. 5M. 69 1~, 72l. 12 28.2\1:1. 8\ X orth Dakota••_••• _. •.... .. \10.20 \~. r.o 13. 11) 

First Ohlo __ ...••. •••••••••. . -~.- r.~. sii·;.g· .__ .. .. fo. ;:\2. 611. 00 ..---. i~: iiO' ..••iU: ~n.r3[i" "1;200:00' :::::::::::: ...

.

. 

8,216 71

i(ioo,-o.'i" :::::::::::: 20. iOl, ~6 g~. 2!!:l, 2~

Tenlh Ohio: . ._••• _.. _ 1,~M.rm,n 1. (\23, t.l2, ~~ ~l.~~,on __ .. __ _...... 5.9~1,3.1 ._•••••••••• 19. ~':j R2 SS. e,'l'2. 17 l:;leventb O~lo .....•..._. .1lJil. lS •••• __ •••••• 2."" g(~.~' 9.I.rJ(I~,.OO 02~,OO •••••••••••• 7.210,r,9 __ •• __ •• • 2ll.1J16. 5~ m. 7[03, 25 EI1hteenth Obio..•••_....• [>4,836 93 lro, G~I. 211 ••••••• __ ••• •• • ••••••• _ •••• ••. •••••••••••• O. 800, ~n 41. !!'In, 7~ 51. iJI\.3~

Oklahoma.•_••••••••••• .••••..• __ ·'·--·3iJ:iii" U.f(. 200,00 ••••• _•••••• 3.~~,17 3. l!l2. 17 ()r~.gon .••. .••.. .••• 2flii.-iii; __ . I, 407. \~I :::::::::::: -....i:7:if:&i· 'T:joo:iiO' :::::::::::: 3.8W,2S •••• _••• • 10. ~OO. H 27. 02~.:l-,",

First Pnm";·hallb. __ .• 3.'>8,S9'I,R5 •••••••••••• 1~. 281, (~5. ~O 1.200 00 .•••••••._•• ~.iI9.42 P. 010. 1~

T,,·.l1lh Penm"h·enla •...• I, 120.ss:l OJ 1. !ll4, 27A. (I.~ lOO.I~) •• _._ •••	 _ ~. 407. 10 ~. ;;07. lU T"~nt;--lhlf,1 J'oDosJl\'ftnia_ lJ.~18, i9 ······-2:00- ~;, -\2,1. ~2 ··"··i6:i~· :::::::::::::: ::::::::::: :::::::::::: 2.-\21.:10 ••••••••• _•• 12. 411il. r,," II. 0CI3.10 lill~de I 'l~n~ _.. _....__ . .. 1. ~r,1 211 IP,OnZl ._ ' __ _ " _ ; . 1. M". 07 •• I ;g. ~.' 8,815.62 ~Pntb Carol;n" ....•••••••_... 2,001.21 ·-·--:ii6:oo· 5l0, .112.•'(1 5. o:,~. 02 •••••••••••• 10, In 1~ I.\, 2'lJ. 4, 

SOllth D"k~t~..... "">1 g" ;,SIl. 'II :'O~.I;:'> 3m.r,~

3, ,1iI~, 17~. IA ,~,~!:l~~ 3. 40~. 48 ;fr~;'Th~~!'.:::::::::::::::..- 3. 40~: ~~: ~~ __ ••_.:~:~. 37,8,\8. iO ::::::i~.:~: :::::::::::::: ....~~.~~. :::::::::::: "T:;~~~' :::i.:i:\~.:~: ••. ~.1.,6 37. 109. 9'1 Fe""n<l "1'.".,. .._ _ 2..~2 _..•.•••__ •• 1;.2. 3\ 2,73U.00 ~I, (~:I. 61 M, 277. 8.1 

l;tnh... ...•..••.••••_... 109.62 __ •••.•••..• 2. 0'l9. 8.1 •••••••••••• •••••••••••••• •••••••••••• "r,r; 67 

. 17,71.1.00	 r,oo,OO 2,[0(1 P,O'I'.'I 1. 'i1J'J.~1 2,01.6,1\1 

Vermont....... .•.• ~. i8 •• __ ••• _•••• 2i. ~; 1, ~;{I. OLl ~. ')77. r,8 to 027. G8 

\'i'1i";a 4. tSO,lI\l\I,61 •••...••.••• 1~7, 001. 4rll. (1,1 ...... -~.ii6. :::::::::::::: ::::::::::: :::::::::::: 11. r,71. 21 .13. O~l. 92 

!:\00.22 IJ~. 9fi l~g g" ~;:~~~~~~j~i;.:::::::::::::::: J, I0, t%i:, ~~ :::::::::::: 1,5"1,1100.."'1 2.1, :J 11. Ir, 311,513.52 

111, 80~ Il' .llIO 00 3f1f1. 00 ~;:;l~:'n'l~'~\.-.::::::::::.::::::::: ~7,(;20 ~~_ :::::::::::: 11K i5 :::::::::::: :::::::::::::: ::::.:::::: :::::::::::: 'ijj:j-i' 'l,2l;'.00 2,2R40 

Phlli\lPin. ['lands•• _••••• _. ••••••..•••••..•••••••••.. 401. ·\.11 [,0 ········::;:····1:;:···::::····::::····"'···1::;:····::::····"'···1"C....::;:.""'ICC···~········· .... ,[oto.l.-. rJJ. ()lI(), ~51. 00 ~08. 181. 007. ~~	 M,4"11.~;, l.m~.{l.I~~7 2U''lS.I~ 2,\~T.\7 ~1\~oo-:--~'r'""J.8i2r.ll I,OlI.O~2.43 ~. ,165, 025. 03

TOTAL8 FOn STATF.8 AND TEnRl'J"OllIEIl COMJ'IlT!HNO PAnT O~· on MnlH: 'l'llAN ONF. cor !":c-::nON DISTIUCT 

fJm;~.'i"0,·;~:'.::m.';...'.: •..:....:.:.:.:.:.:.: .- 'SiS:i}.in1· :::::::::::. ·i9:79;:AA.~·O~ ::::::.::::: "iiii:g:m:iiii' '$5~ii&i~oo' ::::::::::_: 'I;o~~-"i~il- ------i.i.-,~. ,.•.• vvuU ,a '" ~~~a \.51.;."7 -\72~l

IlIlnois ... •••••••••••• __ ~,l)2fI,877.9R '-ii;02ii:3i­ ~.73,l,08li.Zl ·$2:i:.j7ii::iO· '-'a~:iii~"ro' 'Tn.;,o~iiO· ""iiilii'oo' 2l.3m~.~ C18 M;r,13p'L ••• ._,._••• . 237r, •••••••_.... ZIi.Cl80.(l'l 10, s:l9. 10 2'1.52(1..'10 flI'IOOO ~~.OO ~~M.AA 1.511.20 

~lt«ou,L • •••••••••• 5,60'>•. 2-17.63 ,. __ •• _• .-,_ ~~.• ,',W,.,.'"'o,",'..•!,'I. 1,7U.20 Z'l.If\.\.OO 2,21\1.'Il'l .•__ • • 1,',:',·,'"".;,.1 IS'lOO {~r l'_ ......•.••••••••_ 1,2:r..1130,33 ••.••• __ '" ~.3~.OO 74,2O~.i~ tI2-~.OO ._. __ , ·uo ._ .......•. Now a,k........ 207. 4il1. lU 2.112,211l,91............ 2".110 •••••••_... 1\OS.00 21.700.JO • • 

Ohlo._.... _... ...__ .••••• S.002, 2R5.82 8.1.12 \107 17 I~ 60 1110 770:JO 1 82~ 00 '''J d8-0 Pennsyl v8.Dln. __ ._. 1. 4\12. !lO!l. 58 •••••• ·:i.-OO' 20: 221: 180: 35 10' 15 .••_••'••.• •••_.' .' _~_ .. :::::::::::: -'I: 0:11: ~O . ­

Texs!.-.•...._. •••• 7,313.13 •.•••••_•• _. 37.~.2.! 2 74S 00 17,71.\.00 1l07&l UCl 22.4711,11 '--i:iii:ii6­ -----'-------'-----'----_....! WnshlDgtOll. __ •••••••••••. 20.2' •• -.--...... <NO~' I

. 

_ 

. 

. 
'=' 

,~

AdllHe",ted butler Pro"",," or renov~led

butter Mixed lIour Plllod Rbe... 

ColI~~lIon <11'1'1015 "'anu(oc' MODu!ao- Wholesale Mlloulac· MoRulae­ Retail Mnnu!oc­ lured or lured or turn..' or tur~r"' dM.lers' delllcrs' turers' ]'er barm!. aold,tt.e.• sold. etc., l'ac~.r5· special ta" ,pecialla" special tn" sperlal tu. ( ('{lnl.! I"" IIOUII<I, $-IS per pound. sjlCClol !.Ilx, 10 rom" "eo l4 ""ot '"'' "" '" 

.\ I"~ama. .... _ ••• .• __ •••• _,_ •• .. _.. .. . __ .. .__ _ •• ••.• __ •• 1..1, 112 :10 $50.00 _•••••••••_. _•....•. . _H~ono. __ __ . ....•_•••..... . •._..• .. __.." . ._._. __ ." . .. . __ 

t~~1:::~:_~~~-m-H:::: :m::m:::~: :mm:_:::--:----- ::::::::~::H::"mrtr
 

....1&0111• .,.. 

1'0' I>ouod. IUters' I ,,.,m .pe~.illl tn" "00 o 

••••••_•.• _ -~

••. ._. __ . 

m~ m:~m :::m~ P,~~id~~:::::::::-:::::::::::: ::::::::::::::::::::::: :::::::::::: :::........ ---.---.---.----. -.- ...---..---- ----.-----...-...--.­ Geor~ia • ••••• _. . .. .. "'_.' • . _. __ ..•...•.••••__ .. ....----..-- .. - 1. ~; I. W --. -.-5&: 00- :::::::::::: :::::::::::: :::::::::::: :::::::::::: 

~~h~~::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: ::::::::.... ..----..--.. - ---.----..-- .---..- - .------------ ..-- - . First IIlinol'_. •••• _. •••• _••••. $-I. ;53. ;5 U. 3S.S. 00 SC3-S~ i~ :::::::::::: :::::::: :::::::-.. -- -----.-.---: :::::::::::: 'ii4:iii5:(2- .--i2,-r&i:29 

Eighlh illinois ..•••••••_. •.•_.... 368. i5 :?l>~. 50 ___________ .. __ . . . .. _ __ __ " .._.. . . ••• IndIann ....•••• __ .._. ..•••••• . ..•_ .. .•.•••••••.. _
 

Iown __ ._••. __ • ••••. ._. ._ •• __ •••••••.••,._. __ .. __ .•••_ __._........ -...---. ::::::::::~. :::::::::::: ·----.jiri:7.j- --···-.ju::ii- ::::::::::_: ::::::::::::
 

KnOMS .••• ..•••••• . .. __ • ._ ••••.. __ •• _..•_•.•.•. __ . ....•• _.____ .. __ .. __ ..._ 5.00 Zl.OO _•• _._ •• _. __ •• _ Kentueky.•• . ... __ •__ ._. . . ..••__ .. '_ .. _._ .. . _•• _.. _. _. _. __ .. . _. __ .. __ .. __ .. __ ... _. _.. 

, knU.lSinno. ----_. -----------_._ ..•••_..----_. ----_. -- -----_.-••••.----- ••- .. _. -_ ..---­ • tame ..._•• __ • •••• _._ .. _. ... ._ •__ •.. __ ._ .. __ .. .. . . ....
 

~[orylnOd_••• _•__ •• ••• _. • • __ •• •• __ • • __ • • _.. ---j:2(4:Mi- -. --. -S-i: i7- :::::::::::: :::::::::::: :::::::::::: :::::::----­

,

•. 

.. ' ~~~~~~~~-~~~::-:::::::::::: ::::::::::::::::::::::::: :::::::::::: :::::::::::: -.-...:::::: :: __ ._... :::::::::::: :::::::..--- .-.. ---':1;\' :::::::::::: :::::::::::: :::::::::::: 

;~:~S~:'s~;~i~~: :::::::::::::::::::::::::::::::::::::::: ::::::. :::::::::::. ::::::::.... ::::::::::: .__ :::::::::::-- .~~: .._... _~:: ~_ :::::::::::: :::::::::::: ': il;;6 WI':,~~~Ic:: :::::::::::::::::::::::::::::::::::: :::::::::::: :::::. .. :::. . :::::::::::: :: ._ . :::::::::::: :::::::::::: .---. -iii:00- :::::::::::: :: ::::~::::: < ollt"nO ...• 

Nebra'kB.. :::::::::::::::::::::::::::::::::::::: :::::::::::: :::::::::-.. :::::::::::: :::::::::::: :::::::::--..--...::::::: : ::::::::::: :::::::::::: :::::::::::: :::::::::::: Nev.d. . •••• . . ._•. . . ..•_••..••_. . ... • • . __ . .. __ .. . __ •. . . _ 

~mMj~~!~E~~~~~~mH~:~~~~~_:~m~::m~ mmm::::H::: --:~-~-::--:HI:::~_:~~:::~m::~m:::::m~:~
 

300:00- '--"'214:00- :::::::::::: .------...-­

c 

-­

i,52!1.Gi ~,822. 00 638, H ,1,102,05 204.1i 2,OM.ZO 

TOTAI.S 1'011 8'fATlr..'l ANll 'l'EIWITOlUES COMPRISING P_-I.RT OF OR MORE THAN ONE COLr,EOT10N )llS'1'RICT 

A~:I~~iti;:::::::::::::::::::::::::::::::::::::::::::: :::::::::::: :::::::::::: :::::-----.: :::. ._: ::::::-::::: ::::::::::.: --ii, 2ii-&5" -----$25:00- :::::::::::: :::::::::::: 

li~~~~:r:I::::t:::::~:: :::~~~:::::::::~~~ ~~~~~~~~~~ ;;~~:~~:~_ :;~~~ ~~ ~:~_ ~;;;~~~~; ~~~~~~~~~~~~ ~~~~':~~~~: :::::~~~~: ~~~~~~~~~~~~ ::::::~~~: ;~~~~~~~; ~~; ;;;~~~~;~ ~:;: ~~~~::::::::::::::::::::::::::: :::::::::::::::: -..--778.-[,6' .-600:00' ---------::: ::::::_::::: ::::::-::::: :::::::::::: ----·300:00- ------24:00' :::::::::::: :::::::::::: Obw._._••••• _... _... . • •• •• __ ._.'_ .. .. . • 

Pennsyl~anls._._ .. . . • • ._ 5i5. 00 . ._•• ._. . .• __ .• _._ ... __ ..... _ " T&JIS_ Woshinl:ton_ - .-••••. ---------- •• -------. ----.- • ------ ----- ---. --.--------- ------------_ - ---::::::: • _. _•• _::- -------::::: _::: __ ::_::: ---i;oo:i:80- ------~:oo' :::::::::::.. _

c 
---~=

TABLE l.-,Ruefpl. frnm 8pecifi,-d B!mru. of -internal revenue, /i.tal year t1I,ded J Uflt SO, 1958, by collection ail/rids, Stales, and Tp,Trilorir~-Con.

NarcoUcs (opiUm, 00",. l~aves. or MrivatiVe5 tbo'C<l1) 

$5,'234,{13 

1.1\:l4,12 

4, 9W. 17 

G, 934. ro 

H. 55~. <IS i. 3~'.1~

I. !i.5(l. 31 

70U 05 

I, ~Ia. 00 S,BwlO,\ 

4,l~I,G8

I, 2Oll. <J(I 

22, 39:( 19 

8, r,2"L IT 16.000,39 

f,.8l:l'l, (5 

5,!lM.G3 

8,290.48 

6, 113. 54 2.781.15 

11. 39i. 53 16. ~~9 i3 2l.404. ~q

7. 6i;4, 05 __ 18~. T7 

~,S~L.81

",~.l~

~,O~j. m 

4,80.1.32 

153, 4~

~:m:~~ 110. i4Q. 90 

022.50 

Total rrom n~,coli"

tux~.. 

5il.00 

1~,110

~57. 0.1 H,oo 

396.05 

01. 3,~

70,60 

42.60 

U.7S 

M.OO 

65.10 

'00 

15 20 1:,2,10 

JII'J.U 

nJ.oo 

1U.M 

U2, 7~

~'!", i3 207, LO 

WL05 

IIlil,oo 

2~9. 'lO 17.2.\ 

162 00 76,50 

70.05 

19.00 

3Q.50

'00 

SU,OO 

10,00 

~OO. 25 

29, l'S 

De~le'8 in Unla,()(] 

n"rcotic 

r>,el'ara· 

tion,. $1 

00 

'.00 

~'-S4­

'00 

4'-50' 

2.00 

'00 

'00 

,~

13. 10 

8.00 

Il 20 

·---·-ii:oo1. O~

i no 

$2,20'1 n 529 40 1,!l41.4~

4, ~OO, [,;1 

~. 512. O~

1, i57. ~~

2,1Ti.4~

312. ~5

1,939. !l5 

2. 9il, SO M5.85 

50l.35 8,677. 50 ~,IS9. 61 

J, 9~3. 15 ~, 0.10, q~l

2.593,10 

J. ~Ol. l~

2,ZI3,:16 

1,22~.1~

4,1'13.3' 

7,~2021

G. 17~. 34 2, .ok ~,I

1, ~lL ~o

3, 2-H. 10 

2, G2.\. 58 629, IS 

1.707.30 Ji8.15 

683.00 1. i11. 65 

4. ~~G. 29 431. 05 

Pmctitionels, 

II 

1~,IJM~(ar­

$1 ios, e'c., $1 

$2. 2l~. 95 <135.22 

2. 3iO, 26 

(,141. t6 ~,577. ~I

1, iH. iO 

2. 19i.60 

27~. 00 2,050,80 

3. 2W al 

6" i,' t,4.2. ~5

9, roo. ':9 2, (llS;. 53 

3, 462 ~'~

2, MO, 5G 

2. ~24. 28 

2,342. ZI 2,:153 20 

1,004. 'i1l ~. 25i. 83 

6.30H 1\1 

6.05\1.90 

3,161. 7.\ 

1, ~OO. Ii 

3. :l85..\~

~, i'0283 

909 IS 

I. 914 42 B7. ~1

~~~, 01 I,U5,7B 

4. 25~. clO 

il~, 10 

Retsil 

deslers, to 

$.12J. r,(l 

1.15,00 

156,00 

3:;'1 n 602. tI(l 

4OJ:,19 

2(lL 00 

12, 10 

250,80 

040.00 

120.00 

~.OO

765.60 

40.\.00 

587.00 

.\19,60 

:l#I 00 

3~Z, DO 144. i5 12060· 

~ro 10 553. (l() 

SM 10 

2117.00 

9r..00 

276.00 

366.25 

60,00 

180,00 

12,00 

85,20 

82.00 

Il~:~1

2L6. ~O

noo 

168.00 

48.00 

M.OO 

".00 ".00 

49. 20 

196.00 

192.00 

291.00 

41U){) 

--"'ji200 

74.00 

4~ 00 

$24.00 

""·-00'-00 

li7.oo 

·48'-00 

"00 

A=~I~l

oller< in comprornlse, etc., 

aD account 

of vIOlstlon of the Harrison 

Narcotic 

'" 

30.00 

(4,00 

275 00 144.00 3Q.00 ••••• __ ._ 

~])5~O

~.OO

;(in. ~ij

~OO

!IS:;_ 00 

32.1.00 

6,00 

15 00 

.\00.00 

1, iM.OO 

3.771.00 

---i 115. 00 

2,095,00 

~50 IJO 

:;j~.OO

20~. 00 

2.0\12.10 

1.()l'L5 00 

1115 00 

'. ~OO. 00 

-----32rgs 

1,030,00 

65.00 

145,IJIJ 

150 00 425,00 

610 00 

300.00 

~186, JO 

:;J\.1O 

12t.60 

293.80 

3r~_ 00 

lO.1. ~O

it7.40 

Zl.lU 

L~O, 40 

:Mi0. ~O

12.50 

31.40 

4t3.50 

H~. 75 230, 7~

ISS. kD 

14~ 10 Ho, W )2~. 00 

n l~

~\2 1Q 

416.72 

:If.3.70 

210.40 

)20. 00 

175,00 

17·1.00 

40, ,10 

87.30 

8.80 

31,&1 

7~. 00 ;1<8 83 

2~, ~()

Oplnm

~IAnh. ."'.[1<)' 

hUrld'..-J. 

" 

'00 

$68. O~

Opium, "OC~

leaves, etc_. per allUre 

or fraction 

therool, 

I cent 

'·'-'1,043.00 

19.38 1.053.89 39,50 

Coll.ella" disl.,;c\1 

FJrst Nelv 'i.'orJr__ ..........__ ... - '" Zi'" 10 3n80 4M,00 72,00 

I 130.00 8.0H.M i. 101. 65 '.00 17.00 'l2, 1711.49 Second New y",k•. __ .---_............--­ 382, .z 77.80 ~OO as, 00 4fli.oo I, 0~3. 40 00 30.3\ 3, OB2 00 ThlrdNe,,· yDr);•••••• ..00 L~. i'O ~1l. 00 ~~ 00 180.00 2, ~2R. 21 ,1,8(1-1.87 13.00 15,75 :!S9.2J i05. 00 1~,[i()

11~. 6" 106.00 19~. 00 I.·~OO 1.030,00 :ll,;, 00 

214.00 1,722. is .._--_.__ ... noo .. ._-_ ... _-.­ III. 00 2ilD.00 l,17,W 

7,1.((1 102.2J 24.00 101.50 2illl.OO " 00 258.70 6',5 0(1 326,W 

15:1.70 nil.w 2.03 121.10 445.00 ~OO

tJ~. 10 5'10.00 462.81 III. 00 105.00 

lt~. 00 .712.3fi )3.~

Gl.00 '00 _."'-._ .. - 133.64 _....._-_.-. ---_ .. -.. JI. 00 07.25 ·---~·oii­ ZIR.2lJ 215.00 211.<1':1 235.00 21,00 

24~. 4Z , 10.1. ;ro 6. no 

" 00 ..._..-_. ...­ "00 - - - - - . --­ --_. 191< 2lJ 5"",00 41. 20 

15~. 2~ 407.00 115. 05 ~25..00

~.oo ?AOO ~.OO

la, !ill 50 00 _... _..._-­ .­ . __ ... _.._.. 

[0, Z7R40 311, 391.:.l(l i, ~n G4 

AIRhsmn ._•••••••• _ 

Arizona_._ ••••••••• ••••• •••••••••• _ 

,\r.~osas._._ •••• ._._ •• •••• _ 

}fll~t Calirornia..__ •••••••• • • ._... 6. 50 

Sinh CBlifornis __ • _•• _.. • __ •• _ 33, no C~IoraJo •• __ .____ _.. __ •••• ••••••• _._ •• 

CQnneoticut ••• • __ Uelaware •••••••• ___ •••• _ 

F1orltla._____ -_._ •••••.•• - •• _••• _---­ -_ •• _-_. 

~~~~L:::::::::::.:::::_:::::.:::::::.. . ~~: ldahn.. __. •• .. 

First llIino;,•.__ • ••••••• '. __ •• _ 

]i;1~hth 1Ilinoi'-­ __ •••••••• ••••• _••• _ . JndiRn.' _••.•• __ ••• ••• _ 

low•. KallS"'_ ••• •• ••••• _•• __ 

Keutuoky ••••••••• •••• •• _ Louisiaua •• .._ .• _._.______ _•• _•• _ 

l\lsine_.•....•..__ .• . __ .... •••... __ .. Mnrylnnd_ .... _.. _. ••• __ 

"Iassachusett!••• __ • •• _•• __ 

~~:~~~:'~a ..._..._.. __ :::::::::.::::::::::: _ ~~~~ti;;:ir~~~ii;C:.:::::·::::::: .:::::::::--" - --­ -i'i;is7'-08­ Shth Mis...,u..f._. •.•.. __ • ~'tI 40 

;0.1 ""'ana_. _. •••••••• •••• •• 

N'~I1l.,ka._....•.... .....__ ..... ... _.. 52.3.0 Ne',IlIl!\•• _._. ._._ __._ ._•• __ •• 

New lI~mp,hiro••• _•• •• • •. 38. 00 

F ;,st Ne'" Jersey • __ ••••• ••••• '". _ 4, 60 

Hlth New Jersey.____ _•• _•••_...... 101, 11~. 29 New MexIco. ._ • .... __ • .,...... _. __ ._ ••••• 

Fomreeulh Ne,.. Y~rk --_._---_ ...--_._._. -­ ll, ~I!'. 75 ~'lI'enty-n',lt Now Yurko. ---------- - ----- - -... I~r. 00 

1'lI'cotY-fi~h!l! t\·o,,· York -_.... _. -_.........­ 110.00 

North Ch,c)iM•• - ....._._-----..­ -----_ ..._--_. N orth D"k(,,~__ ••••• __ • 

First Ohio ----_....._._---_ .. -..­ 41~, 64 TMth Ohio. _. ___ ••• ________ ••• --------- . - - _.. '.00 F.le'.-enth Ohio __ •••• _. .. - - - - - -- ._ .. n58.5~

F.i~hteODth Olljo__ -_.'.'.. _..._.. 2,';(1, 31 

()klahmM. -_ ... _-_ ...__ .. .__ ..... _.. -_. ­ Grc~on ••••_. ---_ ...._.......­ I.\.~~

Fj"t l'onnsylvanis••. -- - - - - ... -.._.. Il, 33~. 2~

'J'lI'otf\h PennsYl".ma. __ ••••••••• -----_ .......
 'fweht, ·lhird Ponnsyl ~.tlr~ ......__ ....-_..__ . 121.12 

Rhode·]<JBnd_.... ._-_..._._..... _-.. South Cnroljlla.. _...... _... _­ 80mh Dakllts.••••.• ------_...-_. ---_.. _. _. _.. -_..­ '[enDc!lSe. __ ••••••• _ .............
 482. &4
 

Fir,;t '[8",-,•• .. _._.._. __ .. --_ ....._-­ -----··W9.-oo Second '['~~~'. ---_..._.._......---... _. IJlah._ --------_ .. __ .- Wrmont._. ------_ ..._---_.......... Vi,ginJR. ---_..........
 7.01 \1'ashin!:lon_. _____ ••• _ _...._....--_..­

West Vitginis•••• -_.-._.. _--- . ------- - ----­ Wisconsin. -.. ··---3i.-7~ ___ .... __ .... __ .­ WYOIT1lng •••• _._--_ .......
 --------- PhlhpPLDO Island•••••• - _.. _..__ ...---­

Totnl -_ ..-- --- -. --­==1
 155. 3i~. ~l

Z;;~. 00 

:11'4,00 

:l\I6.00 

"7,110 '"' eo 

273. 00 ","00 

252. (il 

4~'l. 70 W~.60

2Jr,50 

71,~. 00 

I.IS. 00 ZH,OO 

n 00 

1i0. ~~

43,00 

336, JO 

:JS8. I~

27.\.00 

48.00 

4~. flO 2'<11. 00 

j~~. 00 1H 75 ~,l2.0n

-l(l75 

.. 

16.075 I "

35. 42 8l.1Xl 

40,05 

392.4,j 

'00 

53,<)0 

IY.!.;:Q 

53.00 

75.70 

92.00 

11.25 

43.00 

7.00' 

28.60 

81. 70 

32. 25 ,"00 

IW- 50 

~.I0 02 ~2, 56 

2100 

H~.J5

5~.8~

,~

m,oo 

119.65 

'.00 _..... _. 

fI. 359. 93 

10, ()2':I.~'

14. 134. 30 4.700.21 

7,372. n 

,

8. 4711. 13 1,33.\ 30 

141. 70 3. Uo. 19 4,262.31 

10.337.43 

6. i-l6 00 1.:lJO, ~,

2l. 62l. f.3 3. 3~~. ~~

9. M3 D~

2, 5.'IS. Br 

3"n 2.1 

1,128.35 I 7, Oll. 09 

7,4.76.SL 

11.970.02 

l. 098. 75 ,. 117.05 7,005. 28 

5. 716. 96 3, 008. !l2 

3. 210. 84 

=~ - ...-_ ...... 

M~, 0111 00 

5. 451l, 33 1. GI7.1'·1 

2. 2BO. SO a 822. ~1

120.00 

1. 710, 30 ,. Ill. 3~

I,cr.n, 00 

il. ~74. IS 

J. 12~. M I. 95S.9l 

7. JOI. 1:1 1 ~OS. 00 3, m. 28 1,252. Ii 1, ,,"(; Ill) 

il6 00 

2.7;4.00 

3. at./) I'" 4.471. +l :'6). ,'".1 

370.05 

a 518. 47 2. 5i18. 61 I. 2iJ3. 2.\ 

I, 799. 35 

330.75 

4. 9H 'iO ~, NJ. U 1,91 1.80 ~,on~B

.II~ 80 , 17Q,30 

1.5mu~

1, 00i. '-~

4. 328. 3l 2. ~7R ~2

1,417.45 

n. 961. III I, 570, l~ ,,% 00 1. 116, TO 

I, :J33, 96 

552,70 

2.811. M 3.013 

a. 417, " 30 4,~B. 75 

S22 u,1 

2. 817. 65 a J31. '" 2. O~~. 77 

4,707.00 

=00 

7,27 

'.00 

'00 

'"' - - - - . - _.. _.­

_..._----.-. _._ .._.. __ .. 

'00 

4.2.5 

.11. 00 

1,028.00 ._-_ .. _--_ .. . - - - . -- - ---­

,. 1~5. 3J 

--------_._ ... ---­ 100. 1123, 57 172, O~".~O

TOTALS FOR B1'ATES AND TERRITORIES COMPnrS1NO P,l.RT OF OR MORE Tll,\N ONE COLLECTION DI;;:TRTCT 

'\l""h_. --_ ..... _..- .1.00 1107, gO ~65.1)0 nor. 80 C,~i((]rnia.••.. ____ •• __ •• ____ ------- ._---_ .. ------·$3ii.-ro 5n, ;-0 $1,091.00 - '---$930::;'4 G. 711. ,7 ll. 319. 75 000 .OIl.05 2-1. W3, 51 ---·$m.-ii~·

Dls:r;ct 01 Colml) uia. _••••• ' _... ---_ .._---- 7~. iO 85.\.00 52,00 Z+~. (I(l 1.156.01 1. 51J, 55 1M .~ 3. 901l. :?'3 

lllinoi'_ --- --- -..."...' .."- 1, 122.88 ~OO, 4, 270. 00 2ll7.2() 1. 1M, 00 11.522, n ll. 867. 11 '00 197.60 31. O'l'J, 3G 

Marylan(!. 271.81 1M. 40 I, u.s. 00 H4.oo 2J,~ It] 2.1OL82 ~. r~~ ~4 1. 25 154.M 7.489,27 M is.<r,uri __ •••• _ - - - . -_. __ ..---------.. 17, ~13, 48 ~~O. 00 !l~5. 00 6U25 ().0G8-U 5. ~G9 ~S '.00 156.56 32, or..a, g7 '"" 00 N"w Je,!.el'__••. _.... --_ ..__ ... _-. --_._.._----- 101.118.89 ~2G. IJ 215.00 ~.oo 1\)(i.(JC) 5, 0iU. OS 6. [1;"" '1 2'lO.25 114.lOi. ']') '00 New York. __._ - ------_..------.- ~,4oo, 57 1,247.10 :l, 622 00 on 00 1,691.80 ~I. gOl, 88 24. 9~5. 01 2-1.27 219. s.> ~2, In LB 

Ohio._ ----._ ......-. ---_..._--_.- 1.G41,1l 544.70 1,187.20 560. DO 1,~1~ 7, ~16, 82 ~. ftll.OO 214. 50 22.85L. G~

PenllSylvELDla___ •••••••• - - ._~-----­ _._--- 8,lm.9S 1912J I, 351. 3~ 5Jll 01 1.107,00 ·12.220 42 1,;'027. -l~ ,. 786/) ~7, (,L5. 58

T""as_._ ..._---_._-- -_... _-_._ . "'.00 4~7. 02 3, 340. 30 30.00 (lfl,1.15 1.!lZ2. J~ ~,~~I, I~ 493. 18 111. ~.r" 58 Wl'.<hinit,on_ •••• ---_._---_._- 156.35 ~67.00· 3J8.10 "-loo. il "- 073, 1~ 51.00 '00 5, 519, 19 I 
T.ulLl', l.-n,ceipt~ fT~m ~pcciJi,J. suurus uf inleTTl.al revc/I.1;,C, fiacol year endfd J'UrlC SO, 1938, by collrctir>rl di,'/r;cla, SlateB, and TeTTi!o,ie~-CoIl.

Marihunna Tnx Act· 01 l~o;

~2'2.00

~G.82

204.25 

73.72 

2BO, 25 

~Ol. 17 

l.00 

2l.J8 

Ill. 02 l!lt.oo 

lSi. 07 237.72 

15.34 Jr,o.u 

29B. 2~

287..\0 

15U.21 

22.08 

200.79 

5. ~5

244.7S 

12B.5O 

IK50 

Jl~_OO .." 87.2.1 

J53,00 

101,75 

200.00 

~5. 00 

$107.50 

H_2S 

4~_ 02 

113.50 

47e. ~O

113.25 

8.m 

..00 I~G, 00 

48\l. I)) 

'00 

173_ 2.<; 

W.~

405, 7~

12G_ 00 

05.00 

497.Z1 

.:/0,77 

34.00 

18t.IW 

~u.m

,'ll. ,'i') 

3~9 00 

n,:;o 

\~, \I'l 

n25 

Z:;."'I 

1l '.\ l~ ~l

.00 

, 12 4Q, fl(J 

J801011 

'00 

171. 60 

157.00 

'00 

'.00 

'.00 

'.00 

1.00 

LOO 

~2.00 • ._. __ 

1.00 __ ._._ .••_._ 

-]'-00- ·---·-i.t.oo 

1.00 -.-. __ .. _ 

--­....i:25- :::~::::: _ 

~~_ 00 

~H.oo

3,00 

'n.OO 

'.00 

HiO, 00 

51.00 

'00 

1. 00 

0.00 17~, 00 

'.00 

17.00 

'00 

47.00 

41.00 

2Z.I.')O

]58_ Q~

1. n~

'J. l~

28 1)1 

134.5<l 

l:!\!. oj', 

~l.t\iI

4, UO ~5. l~

~6.00

)"") (10 

57. ~O

'Jr:l (;9.0.1 

~.OO

iii; ~O

~J.~~

2,M 

4. nD D.2-1 

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32 ()~

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-------­..- 00.00 

20.00 

17.00 

20,25 

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4". lJO 84. rJO 

llS. 'ii, 

24.IJO 

l~ ,,0 

J05 00 

313 00 

~r,s. 50 ll.25 

18.00 

49_ .\0 

li5.50 

59.25 

4.50 

12'2. 00 38.82 

13S 2~

32,72 

57.25 

3J1.n2 

l~ 2.1 

3n 00 

t9 5'1 

21.12 

I.Wl. 

12 ~4

11~ 34 1,:j_ ".' 

1,'7.50 

100 90 

17_ OS 

131. 7" ~, 2.\ It.8~,,

ll>4.51l 

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'.00 

14,00 

18.00 

82.00 

~.11 00 

150.00 

}'ine~, l'e"·I-----,---,----,----,-----1 

all.ic•. el,e" Importers. 'rotal from 

fo, ,-iola· mallllfac­ mmilmnnu 

I,iorf~~i~ho n~':ir~;,"m'_ Don,',o", Practi,ion­ L~i~~,m,lo- Pro,luc",r, ,a,ea 

llUans Act P;,~~~i~rs. ers, SI '" $1 

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Mad· 

hllann ordor 

for",", "-tIC)) 2 cents 

First New York•••• •• _•• _. -------­ -.. -­•••••••• _-.•.•.. __ -.••.-------. '1-' ------.-.- --------..-- SeCtlnd New York•. __ • _._. . •••••.•.•..••••...•••_. _. _ Thfrd New York .. . _. __ • ....•••••••• . _... _. .._._ . ._._ • ._... _ 

Yourlcimlh Kow York•.•_ .....•.••.•...••. __ . . .__._. -.-. _ 1'wenty-f1rstl\-ew Yock._._._ .. __ ._.. .•••••••.•..••••..••••.• _ 'J'wenlr-eighth l\'ew York. •__ ... __ •••••.•.. . ••••• _. _. _ .•.•••... ._. .. _. •••• __ ._._ K ur,h Carolina.._.___ ____ _.. ....•••....•• • -. __ ._ .. __ ...... North Dakota. ._ ..._...... . .•_.•_•..••_••...• __ _ -". 

}'irst Ohio -._-.. ._._................ 3.00 .. .02 __ Tenth Ohio.•. _. .. •..... ._ ..•_. •__ •• .-.-._ Eleventh OIllO......_.... _. •• ._.... ..•• .• . _•• _•.. __ Eighteenth Ohlo .. •__ -.-.•• _. •••• __ ._ ••• 1 -. • 

Okl"boma. _...••__ • .. _. ._ __ .'...• ..••_ ._ _••.•_. Oregon_ _ .•... . • -.. -. __ 

First Pennsylvallia. __ ..........• . .. __ ._ _ .••__ 'i'weHtIl J'olimylval1ln _.-. __ -.._•• ._ ••• __ ••• __ _ •• __ ._ 'l'woll'y·third Pcnu'J'lv8nl~ 1.00 •••_.... .02 Hhod~ ls\an<l _...._._._ ....••••••._ _ __ •. __ ._ .. South 0"'oH08_ _ -._.-. .....__ •__ .•• __ ..• .. .___ .04 ~~"th D"kob....... . ... ._-... __ ._... .. . _..._....__ T~o nc.""". _.....•__ ._ . .__ ._.... -.-.. .. _.• •• . . ._ .. .. • .• __ .. .. first ·1',,", _ _.__ . .__ .. _. __ ._ . ._.__ .­ __ ~OCO",j 'fe'''''_.. _.. .. _._....._ ..••_•..•_ Ileal,. __ ..•.•._._. . . . -._ .• ._ .. ••_. ._.__ $)()llOO ._ . 

':~rmo."t- _.. _. ._ .•. •••• -.-. ._ _ .. __ . \ "~LOl~ _ • •• __ ._••••_•• _•• __ •••_••••••••• •• _ 

1I'8.'hin~ton _... .•• ..• .-.___ .40 . ..••. 

~;:.,1 \·i,~ini~.. ---.-.. ------­ - ----­ - ----­ . --­....-­....-­.....- .. ---. - -.......- .---...- .. - - - - ­-, I'.' 00··· lI"(,n"" .. _.._._._._ ...•_. .. __ •. -. , \I')-cmi"g. .­ • .. .• ._._ .•_•.. __ • .. .• ••• _.. 

P bJ 11 pplu. r~ 1_,,<1s. .-•• ---------••••-.. -----------j.'.'.'.'.'.,.,.·,·,·1'·'·'·.,.,.,.,.·'·"·1,.,..,.,.,.,..'.,.,..'I'··'·'·""':::'·1,..,.,.,..,.,.'.,.·,·1·'·'·,·.'.".'.·,·,·1·'·'·,..,.".·,·,·'·1'·'·'·.'.'.,.·,·,·,·'·1'·'·'.'.,.,..,.,.,..'\'..'.'.,.'.C::'" 

'fol.L_ _._ .•_•.. .. ••• Q 00 •. •. __ •. ..\2 JOOOO 538.00 4,314.74 3,427,33 21.2.; ~92.:l7 9.lm.71 

..•... 

~~~~~:,-,-::::::::::.. .::::::::::::::::.--.-. --­ ..----$i:oo' :::::::::::: ..- it. o. 

First (O,hlo"'h _ ___ •. ..•_ ..••__ .• • . __ _ Sixth Ca1i!',"'ia.•.. ._•• __ •__ • •__ . _.. -. _ OoIO,"do ._._. ... • -. ._ 

Connecticut.... •.. __ ._. •. _•..•• ••• __ • _ _ . 

Vl~~i~~~.:-···~:::::::::::::::::: ...._. -- .----...---- .-.-..­ .. _: --·-·-i~.oo OMrgi~ .. .__ ___ -. ..•__ •..• __ ..•••_ .•• •• __ ._. _ __ .. _ __ ..• .. _ 11olVlll'-­ •••••• __ •__ •__ ••• .-.•• • • • ._.______ ••• _••• _ 1,1,\1'0___ -.-.-.-. •••• •__ ••••••••• _ _ •• __ •• • ._.__ •__ •• __ • ._. ._-... H"t lIIit,"I,.. . . _. . _ .. ... .• •• .. ... _._ .. __ ... _ .. ." •••. 4~. 00 ,,5. 25 

F.I~hlhIllinois-. ..._... •• ._ ..••• ._ ~.~!i 55_S', Inrliana __ •.•. .. _._ .. ••• ._._._. .. __ ... .. __ .. _•••.••••. _•••. . __ . .'13 .•\0 ~5i1_25

. ["""n_ •• •••••••••••• ••• __ •• -. •• •• _ 18.00 lOG 00 

K~nSIlS•• __ ._. -. ._. ••• _••••_••• _._._ •••• __ ••• ••• _.... _•••••••••• •••••••• _ G M ~g_OO

KO"lllCky •• _•• • ._ ••••_... . 50 l80 00 1(.,'J. 1" 14J, 7" Louisiana. _. __ •• _•• _ __-.-.•. __ ._._ .. . ••. .. .•• .. __ ... _. _.. __ ...••...••.. __ •..•••.. _ ':!!t. 77 L 00 

~~~~~-1;'-;'-,j:::::::::::::::-:::::::: ::::::::::_::::::::: ----­--4:00- :::::::::::: -----. -­02­ .. .2 00 ~~ * ~?: ~·I."'"chllselt.; -. -. .... __ . ..•_••. _. •• __ .. _ )OO.:.U 307.~

Mi"bi~al'-- __ _.•._. •.. -. .. . .. . ..••••.••••• lq_(tl ~r,~ ~O 1.00 

\llnnc'o'a. . _.•_._-.._._._ .•.•_._ •._.. .. -. :l6. 00 121, 75 ~~. 2·, 

~ML.."~'IPJlL__ _ _._ _.. __ ._ .._ _. . .. _..__ . ._._ 10 f>O ~.W

F"st 'f,"smm._•.. _.•._ ___ .-. __ -.. .. . .. _••..••••. __ ._ .• __ .• ._. ._. _ G. 75 ~. n ~i "(h lissomL ...__ .._-.._ ..•.•• •.. _ _____ __ __ !iG, 2:; ~. 00 Monu'u...._. ._ _ ... ._ .. __ ._. ..•••__ •••••. •..• __ ._. __ .•_._ . • ._ 2.< Jr, 

r-,·ehr!'L'b_-. .•• ._ ..._._._. -.-. •. _ _ •. .. -._ 12,75 --"'-]0."00' N,,·M!,, __ ..._ ___ ._-._._..._.. . ..__ . ._ ..._._ .._. 12. 20 Now II~tUl'shiro.•. __ •. ..... _ ..-.. __ .•... •. ._ .. __ ._. . .• .. __ . .. .. 

Flrsl Ncw J orney..... . •...••• __ •.. _ Fifth N.", J~rscy_._.. ._ .. __ ._ .. • .. __ .. . __ .. . .. Kew M""ro__ ._-.•. _. •• __ .. _. __ ._._._.•-.•• _ _ • 

~r~rI_ r:::,'lIoe,ion di'lritl< huana 

,ransforll, 

ounce, $1 '" 

Alahallln... . ...•••.. ._ •• _......_•• ••• _ 

'I'ransrers 

1011megis· 

l.erc<! IW,'· 

.'OliS, ]ler

Olinoo, $)00 

. 

T0'1'ALS rOR STA'rES ANn TERRITORIES COMPI"I.ISINO PAnT OF OR ",roRE 'l'HAX ONE COLT,EOTION DISTRICT 

~oo

'.00 

Ab'b _._._ . 1;"hIO'Jli". -. __ •. ..•• _ Di<I'iolofColmnbi ._ .. __ ••.... ._. • Ill; ""i, .. .. .... _...... ~ln,yland_•. ._... .••• _ --­ ---i-i:00 ­ Mi;.sOllr!. . ._ .. __ .•......• _ l\ew Je,sey._._. ....• ._ ..• . . .... _. Kow York .. __ .-.-.. __ .._. . Ohio_ __..• • • •__ •. ..•_ 

PennS,I·lvania. -. __ -._.. . _ Texas__ ._ .•..•• •• • _ Washingl-on...._.._._ .... ._. ._. __ •__ .... 

•. _•.•. _ 

:::::::: 

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.02 

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. 

.. __ ._ •• _ 

• __ -. 

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::::::::: 

100 00 42.00 

14_ 00 

$21}l 00 

42 00 

42,00 

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$i95'-00­ -. --$188:00' .-..--$3. 00- .----.---..­ .-... ~~iiri~ 00 

7_ 50 )S 00 2. 00 ~,_ 0(1 

00.50 101.85 -····$38:7.~· ~.~ 10 41.40 1)9 00 . • • . •. 1;7.I't 

a.oo azn 9-1.~

7rr::f2 4~~:~ '---""3."25­ ]S,OO J.m:~ 259.74 314. 05 8 00 r,'ln. gl 

431.74 ~z~ 2.00 M.m 714.~

J2LOll 25_00 1.00 H7.11(I

S-l.0ll G9_~ IM_OO 
•• 

••••••••• 

T AlILE I.-Reeeiptsjrom specified sources oj internal ttlJenut, fiscal year ended June 30, 1938, /ly collecUon distdeJs, Siales, and Territories-Con. 

Coll~el1on dl~lr\rl$

Slamp taxes (TJl.Ie VIII, Revenue Act ofl92B, as amended) 

DocumonLary 6iemps-Iosue.. end trenslers of bonJs 01 ind.bt.,I· Future delivery Capaal slud: Silvcr bullion D.OS, is'uo' of cap1lal ~\"ck, pns­ sales 01 produce tranMer~, oneacll transf"rs,50 per sage l;"keLs, foreij!n ill.'mraooo $)00 01 face Ynhl" on exohange, etc., c"nt of prnllL Playin~ c~rds. 'I"ol.alfrom

policl.", and d""ds {If ron....rao"e for ouch SlUO 01 per l,a~l;, 10 or ll-~e(jon (Sil\"er Pm­ "~U",p \''''S faoo "nlue or ""nl.s thereof. 4 or elmsc Actof fraction thereof, 500Tlts 1934) 8,II.s by P'llt· Sales IJr colle,,· 3 rent" m"-,,ers lors 

S6l, 210.12
 

Amana • .....•...••••••...••••..•••.•••• _•• _ JO, ~08, I. 21. t23, 28
 

AI"bllm.................. __ •• __ ••.••.••.•••.•••_ $:)7.400.19 ~23,sa8, OJ
 $1. 00 ~J.89(;. 71
 Arkawlfl~.•.•••••••• •••• _.. Zi. OJO, 2~ 12, 7SR 10
 1.30 3Q,82g.92 ....--$i44, 22i~ii9 - ----------~ ~25~97- ..­ '00 I,060,37~,V3
 

Sixth California •• _••• __ ••••..••_. •. .••••.. 73~, 970, 54 1l7,~48 (0
 F1"t Cnlifol'1ll8__••.•.•••..•••••..•••.•.••••.••••••••• _ 313,827,79 600, 005. ~4 89,34 2,205. 40 85.2, lOS, H
 

Colorado•. _...••••••• " _•••..•• 3.8. 216. 19 ii3,H8,58 17.153.93 •••.•••.•••••••••_ 12,08
 

12,34 2(j6 80 139,035.08
 

Connecti<'llt_•••...........••••••• _. _.....••••.•••• ••••• [08, 727. S7 6J.8G2.14 78,744.Q8 •••..•••.•••.•••.• 04,31
 

In,80 

100, lZi. 30 

Delaw~re •• . _.. _•••••••..••••. __ • _ 3. 910. 00 gr" 0:)0, 27 

158, (10 47,1)f,~.23 ._ H7,\IOfI,30
 

Florida_..••..•••••••••••_•• • •. _._............. 101, 001 70 U,I01. Z4. 81. 3.1 ••.•••..•••.•••_.. •.•••••••.• 3.70 lt5. SU. WI
 

(loorguL _••_.......•••••...••••••.•••••..••••.••••. •••• 58, 278. f6 38, 175. ~2
 

.00 

95.4~.4S
 

Ha"'aiL_ _ ••••••••.• ". •. _..... 12.32 60,100.8.> ~, 114.31
 3, 42.~,.'" ~O
 67,802, g8 o

Idaho. _•....•••••• • __ . _ 15, 102. 52 ~,817, 31 ________c ._
 2I,91~.!l3

First 26,011,51 3.9, 96V. W f, S26, 602. 113 lllinoi._..........•••••••....•••••..••..••••. ••••.. 171,352. 15 1, 386, 640, 88 350,693.57 2,211, 3g5. 32
 " Ej~hlh ]llinois __ . _. ._•.. " . • •••••.••••.•_ 4S, 700 9~ 7, 3S7. to W,I'8,fII)
 

Indiana ••...•.•••••••••.•••••••_•.••••_••••_... •••••••. 135, 11:12. 97 6',394.ff.J 611.32
 2Ot,l!l.l. 88
 

Iowa • ._•••...••••••...•••••..••••.•_ 140, 657. 88 25,083.08 m.oo
 244.80 165.780, If, .KauS&I.•••••.•... ".. ."...... 7'l,002.00 27,013,2. _____ ._........ .02 .00 10.~, 075. 29
 

Keotucky.. ._•...••••••••....•••••••••••.•••••.. _ ~,956. 74 . 67, 7~.',- 42 5,976.06 ...... _.._._
 .liI 122,6,>8, n

273,713.71
 

Maine..... •••••• _•••• _•••..•••••.•••••_._._ 44, tl47. 00 3,801 .. 1,801. OS
 Lau"laQa •••••••••••••••••". ._._......... 61,438,li8 101. 693. 61 107.576.U2
 ..•••.•••.•••.•• '00 4U,600,72
 

Merylam!. ..•••••••••••.. __ • . _. __ ._. _.... ••••••.. 85, 220. 02 184.,514,09 f8, 249. 14
 .00 3.30 320, fQ7. U
 

lI-fnss""husetK._. __ ._••••••..•••••••.••••••••_._. _ 12.3, 757. 68 5:\1. AA1. 69 3n. 673. 4"
 

2,f20.sn 17.40 1, 05J, lOS. g~
 

Michi~aIl ••...•.....•.••••••••••. _•• _••...•"" 109,140.92 2115, 278, 70 60, 693. 2"J
 

22. 776.82 ~41,lr.o. IS
 MlnneSOID __ • • __ ••••. "••••••.• 611, 24t. 00 177,223,51 12, Mo. 42 lSi, 160. 71
 ~O. 38 6.90 W~, 287. Z4
 

Miss'ss1ppL..••.... _._. "_ .•_._ 30. S90. 52 7,328, i7
 

02.013.60 37, g1g. 211 

'First Mc"onrL.•••.••••....•••••••..••••..••••..•••• _ i1. 693. 07 Ht, 928. 7.~ 60,002.04 2,508. (l(l 279,271. !lJ
 

Si,th Missouri. _. ••••••••.•.••••••.•••_.". 114, 722. 78 1M, 216, 6Il 6,181..15 211.711. 2(i
 

6.39 ";0 &>8, 739. f,6
 

Monta~a ..••••••••.•••_ . •..••••..•••• 25,674.57 f, 79r" 26
 

1,877. 40 ~O. 4.0, 8S
 

/" ebraska ._••• __ ••••••••...•••••..•••••..•••••. ".__ 60, \180. 06 41,002 92 417.19
 .02 

2.46 _••••••••••••••• 102,H~, 1J },.evada__ .•_. •••• ._._ • __ ._ oj, 341. i7 12. BlH. fQ --- __ _ l7, 220. 17
 

Now Hampshire .• _•••••••••.•••_••••_........•••••••••• Iii, 201. SI 7,52-\, N 68.77
 

_ _­ 22, 78~. 32
 

First ,,",'ow Jersey•• _••••••..••••••••.•••••••. _."__ _ .•••••••.•••_._
 862,10 S.I. 887. 10
 l·i!tb New Jersey • •• _••.•••••_. 135,913. 03 473, 52~. oS 37. Ot6. 57
 

S5, 025, 00 

270.00 641. 18~, 07
 

New Malco•••...•••••••••••••••••.••.••••.• __ ••••..•• 12, f53, M ~,701, H 2,37\1. G5
 426,70 

20, 53l. ~O

FI"t N"w York••••••...•••••••••••• •• • • • 15,1,100.78 :!&l.38 •• lM,:llil.87 Seoond New York " ._•• __ •...•••••.•:.:.::::" •••• "·i8i,-42:i.-9i' S, 0,\9, 101. r.~ 1G, ~M, ;1;19. 6il •••• "807, OllJ. 50 ~" .'" 7, U2~1. ~O 25, .ISS, g66. B4 Third New York._. __ ••••••.•...••••• • ._. __ .•••_. .••••• 117,466.03 BG. il~. 21 80.60 12U, 707. lfi Fourtreoth Ne"' Yorlr _.•••_•••••.•.•••••••.•••_. •••__ ••••.•. ...... ~(i, 70~ (i8 148. S6 3, 06ll. 97 255, 611. 70 293, (08, 35 'I'we<lty·Orst/>"cwYork __ •• _._. •••.•.•••••.••• _••••_......... SG,769,7B 133.50 ••••••.•••..••_. _ •••••••••• _ 10.30 56 91J iiG 1'wenty-eigbth NOlv York __ ••.•_••• . __ ••...•••••.• •• ._. 193,225,22 37,95-1.17 ••••••.•_••• _._._ 246. i2 00, Gil.:10 301;037:41

North Carolina..••_••••••••••.•.•••••••.•_. " 07, 420 ii 27, 774. 20 4, 220. 85 . _•••..•.•••..•••_•••••• 129, H6, 22 North Dnkota_... •• _•••.•••••.•.•.••••• _."..... 10,401. 78 ,3, 001. 2~ .••••.•••.••••.•••.•••_. __ ••..••.•••.•••.•••.•••.• .'" 14,453,04 

.'I"tOhio_.••••••.•••.. _._._ __._._. _............ 76, S99, 30 191,699,96 21. 42ll. 79
 3, 153, IBG, 05 Tenfb Ohio..•.••••••••.•._.•••••.•..••_.. ._ ••••••.•_••• _._ 48, [lOt 44 2, 13f. 70 M,I)3~.~~

Eleventh Ohio __ •.• __ •• _. __ ._•••....••••..•.••••..•••• __ ••••.•••••.••••• 17, 90~, 51 1.930.00 49, B1I. 71 Elghl,,"nth Ohio.• _ •••••.•.•.••••• ._._._._ 127.120.91 2!l6, 790, 91i 44,289,85 4[>8,210.0,1 Oklahoma. ._._....................... 102,81[l 72 &1,812,211 281. 00
 167, 912. ~8 "2iiii;;- -.- . Oregon .••••.•••••••••••••.•.•.. _._._. • ._._•. __ 45,291.00 66,8,",09 3-.~6.60 112,t~Il.,16

First Pennsyl "anla. __ ••• _•.•..•••••... "" __ ...._. 59, 025. 48 UI, CXIO. 7.1 304, 990, 88 .08 .33 6. 40 80.;. 923. 92 

TwcHth Pcnnslclvnnia ._. • ••••. •••••. ••••.•• 21, 4~~, g l 2. 6,\0. O' 18- 00 2<,126,88 

'l'wenty-tllir<j PeanSy1Y"nla••••.•...•••_. _._._. _ 04. 8.3. lIB !OS, 8aG, 70 112, 007. 18 __ •••••.•••••.••• 1.90 37(1, tOO, 85 Rhode Isl.od __ . • ._._._..................... 9,411. 94 211, .194, 23 2S, 659. 81i ._ •••••••.• _ 122.74 '.00 67,789.•6 Santll OaroliM_•••••••••• _. ._. •••.•••••.. •••• 9, 3M, 11 •••.••• ._•••••.• 9,:JBG..Il Sotltli D,1knta.•••••••••••••••.•.•.••••• .____ _ 15, 207. 20 2, ~;3 08 •••.••••. ••••. •••• ••••..•••• ...••.••.•••••.• .'" 17,1'J!I(U7 Teones"'". __ ._._._._._._•••••••.•.••.••••.•••••. 7S, 147. 011 H, 100, 82 ••••••••.•••...••.•••••••• 5, 484. 68 :•• " .60 123.7'33,10 First T",as • _. _. _•••'.....•••••. •••••.. 107, .09. 92 JBG, f>-l4. 8~ 16, 50 ••••••••.•_ 2,';, 06 20, 20 4Ut,316.M 8eoo<l(] Te'as..•••••..•.•.••.•_. .•_. 152.314,85 sa,ll.lt 90 12,33 _•.•••.••• __ •• _ ZiO, 9lI2. 08 Utah ._._" "__ •••••••• __ .•.•.. _._. _ 9, 185. 67 23, tliS, B3 •.s.-ii4ii.-w· :::::::::::::::::. .01 •••• _ 3.,700.81 \'ermont••_ . • __ ••• _••• _................... If,63t.5.1 .~,2'i6,48 •••••••_. __ •• 50.40 11i. 9,1. 41 Vlr~lnia................ • 84.8~2.32 '7,OJ'fl.OO 8,277,"" ..••.. •• _ 127,238,~6

Washmgton •• • __ •••.....•••.•.•.. ,\2..~i7.fi9 liO,8~6,53 3,Mfi 6~ 911.SI, 20,46 182,80 22S, 19G. 01 Wc.-'t Virninia __ •••••••• __ •••.•••.. ,'G,612.li8 9, ,\Ii~ n 7,029,98 •.•••••••..• .20 1:J. 811. i>:l Wisoomln •••••••...•••••••.. 110.793. G9 145,710, 1.\ ~,932, 78 5, 289.32 3G2, 976. 53 r.29.•02, 47 o Wvomin~_ _ -. .••••.•••.•.• __ 8,056.23 lJ,li43 5:) • __ ••.•••••••.••.•••. , 22. r,09, 76 I. ~70, 2~ Phllipplnc I'la"'k - ------ -----.- ".-- .I---;-,~~,~C~,~,~~,~C~,~~+-C;C;,',,'C',"C','+~-~-~-~ ~,~,~;~ ~,~,~,~~,~,~,~~ . Tot"L•••••••...•..••••••.•..••••.. _._._ ~,roa, 406. J9 16,487, l44, 99 18,3~ 3,16, 01 3, ~II\I, ~8~, ~7 )42, lO7, ~~ ~,052, 567, 33 46,2:)2, 000. 7; 

TOTAL8 FOR STATES AND TEURI'l"OR[ES CO:J..HRlSING PART OF OR MORE THAN ONlol COLLECTION DISTRICT 

Aia<h_ •••••••••••••• •_•••••••••••••• -_ ....... _...- $034. R4 _.....--... - ----------_.......
 _...........--.. ................ ~j3j.81

C"lifornia.•.............•...•••
 $313, g27 " I. 333, \175, It!! $202, 170. 4(; ~2-'i. 97 nor. 6,~ $2, 47.~. 20 I, ~12, ~7,1, 07 Di'trlct 01 Cnltllnhia•. _•.. _•••••.••••••••• "" 1,207,00 ~1.1lO5, 9~ ~.020 44 IH.OO '.00 lH,3r,7.7~

Illinois..••.•••••••••• ._._._•.•••.•.•••.•••.• 171, :\,12, 15 1,435.131,1'1-\ 358, 080, 67 ""'2'-ZII, 395. 32 2r" f.11. 51 370, 9fo\l. 50 4,1,1'.2,510 00 .Maryland•• ._••••••••••.••••••.•••.•••_ 81. 012..~2 1M. ~lB. \4 20.228.70 2,278. 00 '1.(0 200,039,66 Missouri __ • ••••.•••••••.•.•••.. 116, 410, 75 249, 17.\. 41 6G, 243. 59 214,269.25 fl. 39 1,000.10 r,48, Oil. 49 New Jersey.•••_••._..........•••••• •• __ •• _
 1~.1, 913. oa 1;28, MO, (J.~ 37.010.57 426.79 1,132.10 700,009, Ii New York __• • • • _._•••.••••_••••• _•••• _._ ....'--ii9;;; ooi~ 50 184,423.92 8, 617, 400. M 11;,392, 826. ~o 89,420.21 13t, 244. 20 2G, 515,445, 19 

Ohlo.•.••...•••.•••••.•.••••••_•• __ • •• __ ••••• 2G~, 72(). 24 61~, 300, 87 m, 7S1.~4 2,873,519. 70 3,722, 322, I~ .......-.... ":08
 Pennsylvania•.•••• • ._•• _••••• _••••••• __ •••• " _._ 12t, 799. 46 ~,290 . .'I,1 ~SG, 344. 13 26.30 I, 200, 41\0, u5 Texas._. 260.02-1. 77 ~75,11l\l, 73 16.50 _.........._...... 37.39 20.20 7~1" 2('8, [J!I ._••••• _•••._••• • _••••.••••••••••••. ."
 Washln~ton.............. ••••.••• • __ • _•••..••• 52, ,177. 69 100, n21. 6Q 3,1)46,68 911.8.> 20.46 182.80 227,261.17
 
••

r
 

f T.\IlLE 

"

'.

~'.','. , ­

M,,](­

llquid, 

w~,t. ['" 

[lrewe,,' 

sirur, or 

g"ll~n. 15 exm",t, 

cents per l'OLllld, 

3 cent;; 

------1--,-­

.-_ .. -_._----_ .. ; .... 

_ 32S, 37L37 

908,10 10,480.~4

•••• _._ ••• __ ••, __ "_ .. _,-_ •••• __ • •.• _ ._ •• _. __ • •••. __ •• 

Alob.rna 

Am'ma•••••••• 

_~ rlr.a"'1l.' •••• _ FirlL e~Hlorni•••••.... _ Sillth Coli!",,,i,,.•.. C~lr,r.,I~ __ . .• 

Connecticu!._ .""'" ._•.•. _ Delaware••••.._••• Florida •• _._._._. Geo'gia ._ 

Hawaii. _•.••••••.. _. Idaho.• _•..•• _•••.. Flrstltl,uol.' .•.•.•__ •• Eighth Illinois_........
 

ImliaJla.••...••••_. Iowa ••••.. _ Kanaas •••. _._ •• _. .Kentucky•.•.... _. __ .•.•••• L<Jnisiana __ ••••••••••• •__ •••• Maine •• _.•.•••_. __ ..• __ .•• Marylnnd	 .•••••_. • __ .. 

MasAAcbLlseUs •• _•• _ •••• __ ••••••••• MichigaD_•••.•.•.•...• • __ .••• _ .. Minnesota ••••••••• _. ..•••• 

Mississippi._ •••••••• _. •••••• 

Grape uther "uto·1 coocen· nre, (wholly P"'"'''' ce,.o,i., I,,, I Automobile 1T,0hll. cha",i< . ,rales L"brioatiog Gasohn., par Uax re­ OIls, .,er ~~1­ f:j,nOIL 1 con~ pealed Jon, J re,".s

June1., 

19.~fi)

$10.30 nn,210,~2

.. 

__ •••••• _. ~:l'. 919, 06 :l,,~J,~'I~.21

lH.HI'. L17 I, ·1;5. U'JS, <)1 

••••.••• ::1)1, 903. 7~ (olJ~. 021 C7 

2(j2, 7ll. ~7

.. _. 

$0.9·; 

no, 

lij. r,n 7~.\, S2 

1.44;.~1918

3U.IJTJ. Q' 

~,r)(JJ. 5, 

~,7JO,'JIO ~'!

~\,;V~,1;9.'!"

0, 3~~, 893. 3~

__ ••... e~.•89.•'~ ,':r80:~G';50

_ First !lIJs~ouri. • ._ .. _. 765.09- :::::::.- 1.n7~~n.':d- 6.Hf;,7~J.2J

60. [><~ 3l i7. ~jl. 70 'Sixth ~\ljssourL_._"_..••.•• ~52. ,1 lD> an ~o

Nebrash_._••__ • •• __ •• 5.40 

Montana_ ••• _. __ •••• _••• •__ • • 

•••••• _	 ID,'.181,05 Z7:f,Dr,. ~5

Nevada ~';. 51 •••••••••••••••._ .•••••_.
 New Hampshire._._•••
 21, ·jOU.l0	 ____ .••••••• Fi~t New Jeosey •• " __ ..•••_••.• ._ ......
 

Fiftb ~ew Jersey•.• __ .•.•_•••••• __
 112, ;tc. 11 

New Ma'ico__ •.• __ • __ ••••••••.• ..••_. zL~:::~~

Electrical, Inner lube". "ut~mohil.. truck th~\,i. and bod,e•. ~ner~y, :) por ",,<1 "'0\(,,· rouorl. I ~nd motor· all11 tood,"" ]'>oIf cant ronL> t'ycl~i. 2	 2 I-'e, "".,t Cj'Ct"" :1

per cent f",r ~.m

, 

o

or in p~rt or mbber) por 

pound: 2~i

cents 

44.521.88 

126,943.88 

17,8r.9.58 

37, 602. Ot 

L~'l

···i~~.-73~._~g­ . 

•• _._. __ •••• _ 

516, wt. [,J 

26,863. G9 46,257,80 

I, 38\. 61 

::: 

2,04 

I, 7(fl. 91 

60,00 

. :19	 .n 

$1, fi2". 05	 $l,IH.H $2,07 $310, 017. ~S

148,21L3; 

H' 100, 0:M, 12 

1. S70, 95 1,367,2111. 7(; 

165,342.47 8,")2. U18. 8,\ 

54G.39 43~,oo.~,M

1,556.71 77~.SI7.'9

59,lJi7.H 

MO, 2\111. 07 

2,847,33	 3~2, 296, 00 

112,091.88 

1I0,M~, 14 

69.371.37 2, 368, ,193. 87 

,0> 600, 200. 07 

1,105, 4G.'. 46 933, 28it 5U 158.77 Ml, 7211.8~

125. 71 345, 135. H 37G, ;9L G2 

514.50 456,276, I):J 

2~1, 107,22 ·----i~050 ol BU, Q88,88 

29,029.78 1, G1i3.1l17. 28 

iO, 2SO, 2%. 11 1, f>:Il, 427, OU 

1,360, H (,46,871. 05 

1,269.17	 IGJ, ~r,l. 34 

1,208.12	 MI, 112. 01 

417.00	 5'l.'l,852. 9~

1~7, 862. 90 --···i:073.46 3Z7, 2~a 85 

~3. 21S. "g :::::::::::::: 177. 01.,0. ~l

3~~,sn:l-5

7.013.00	 1.~11,(,l~o-~

77, In. II 

6;7. US 

185,77 

Go1, 229, 64 

124,014.S1 

'Ai, ,1115, Gil 

W9, 03\. 04 1,683.91 

2,657.45 

4,113, a, ~29. 19 39,01 

J,H6,170.03 

12,08i 43 571,773,20 

13,7IS,4~

\.1158, H B,564,2\) 

I, 0-17. 91 

11.811.35 

iO, 783. M 

2, G10, 299, 81 

218,lJJ 2r. 390, 30 147,4,\1120 

30, (HO, 08 

89. tZ 10,7,,7,32 

701. 17 87&,02 

25. 2~5, M 019, (;50 20 

7.717.13 

11,171. 00 570_ 88 

1,457.80 

2,2J:l.1)'l 

319, tJ8 

310. 02 999,70{,41 

G.ODl,Ol 

00, ~IlO, OJ 

6 ]2ti au '~79: 91 

519.77 

5,~H,(lI)

1W.40 

6,IM,OJ 

18,09~,13

3, 5r,6, 20,1, 43 

12, 25~, 02 3. OIiG. 81 9,5gg,21 

16, (lOO. ~9

986.51 

1,46t.10 

- . - - - ••••••-. -. .• •.--••----. - 94. io' --····-iii7~75 ­ 20:78 ••:::::::::-" 7S,9Gl.lO 3,972.35 

...""~:~~:~~~ ....._:'.~~~~. 110.9~~:~ t7'i~~

M,M.'.;" 

1:14, MlO. 2~

:!S, ~~r,. 81 

15,092.2: 

~2, 1)7('. 43 287,59~J9

3.864.3~

191.n 

166,~SO 34 372. ,j\l'l. 02 

M. 7<n so 4n HS. 65 ~, IB3.ll-I 7. G37.M 

(70,041.23 

007.00 78,017.00 

l~, 302. 00 

35S. Q2 In8.5 l~, 45,';. 0fI 

1L 261. 01 12. 2\12. 34 

3,322,"M 

800. '55222 ,., 71,G92o 30 

,"' 53.942.37 40.47 09,517.37 

2, 927.1}r,4. OS 

2, 66L 69 2. ~2L (I 

4,192. OM. 91 

311.30 

I, r.5~. 73 504, 211S. 7G 

77.45 

JS1,2r,3.G.~

38,400 27 

555. OOS. 20 

13,017,982.56 

.,- :iiiii~7J7~2S­ --. i23: ~i~~ ~S­

·'·Z97~~7~-i.( "··~:irii3.3i

1~~ 79 ••••••••••• _. 

(15,524.41 

37,122,44B.98 

5, S8~, ~~", 21 S2, Zt>Z 8f, 

42,256,88 

110,SO!I.II~

~72, 6lH, 02 

3%.06" !i8 

2,025.373. H 110.211. ,',(J 

4, ,\64. 9~2, 05 

21,419,310,20 

14.50 15, IJ7G, 7~7. 9J 15,072.45 

13, 94~I. 490. 2" 80,831.•18 11,,;l(l.n 

5.7.18.2-J 

'I~. Cj71 ge, 

Hi.118.O(H 19 

6, ~~7. [>i;3. 4~

032. [,16 40 

32.040 41' 

3,o02,2IR.f.' 

~Sl, 7·lo.7J H, 5\4. G:: 

,0,835,00 5. 3:io, 237, 9Z G76, 000. 00 

8, 1:\ 

2, 0~8. 12 

~11,2M.~0 ,., ~,r,7S. liS 

22!1,8flL24 

200. 50~. 00 1,1,2(12 3,-, 

1.101, 846, Fl.\ 

2.005, %4. 30 

First Nou' Yor~. _ • -/•••• 1 " SBll. ,~ I' - - - .-­ - - -­ Se~.oo,j New ,"prk_ _ ••. _•• _... 210 ~I . TJHr~ New }·or~ ... __ •.••••• 91. 70 1 ~", 7;l0.~[, _. ~._ .. 

2.052,12(1.09 

27,77 

5, MS, n.r, 0'1 I3,S~5.S5

_ ••••..••••.••. 

Faun"wll, j",'~w )"poJ< •.• 

'I"wc"t)"·r.r>~ New Y"rk .•.. _. TweDt,'·"i~lllh New ,""rL•. NOrth l'"roJi"' __ ._ •••• _._ •..
 Kartl' P"k"t,'--. .
 First Obir..•••••.•....
 Tcmb Ohio.. _
 EJe\'CI'tll Ohio.
 

Eighteentb Dhi~...•.•
 Okl,.b~rn"..... ...•••..
 Oregon __ .• ....•••_. •. _
 Firstl\'nll'},l~~ni..........
 

Twelfth J'enll'I·I."nis. Tw~ntl'·lIlirtl I'.nn,yl"oni5
 Rhodo 151~nd __ ..•.•.
 

South C"roliM_ •. _..........
 South Dakota.__ _ 

Tc",,",sce __ ••.....•... First'1"exss._ _...._.•.... 8e",nd 1'exilS.... 

._ .... 

.•.••.••... _
 IH.BI 122.~~
 

956. 25 '-6i:56 _ _ ._ •••• •• _. 

.• •••••• •• __ ._ ___ •••.•• _ 

_•• __ .. _. • • ._ ••••.•••..• _. __ .••••. ._._•. __ 

UtOh • __ •....... __ ••..••••••••".••••..••••. \'erIDon(••...._ ___ ._ .•_••.••• Virginia_ •••••••• _. •••••••• ••• 

\\·l3bin~lon	 •••••••••••_._._ ___ ._ ..••••..••_ West Virglnia_. •••• _.
 

Wlsc'(In'in _••••_...... 20.60 -4i~254~iii- :::::::._
 Wyoming, •••• _•• , _.__ _ •• Philippino Islands..•.•__ ._ .• •••••.•••••_.. 

TotaL•• ._.•._...• I, ~25. H 4S0, 243. 59 .95 

TOTALS FOR STATES AND TERRITORIES COMPRISING PO~T OF OR MonE TJHN ONE COLLECTIO~ DTSTRICT 

~~i~~j"i;'­..:::'·"·::::.::::: : '$7:27i:7i" :::::::::: $2: ij98; OS~:~3' $22'_ i;5~; 4~~~OO' $2'_73i;oo.;,,_rJ2· ..$.5i 6;2M._;i' 

DimictolColumhia_. .•••••..•• ._ 61.06 pnZ4 4J. HI 

IIljllOj~ ••••__ • _._ ••••••••••••__ •• __ ••__ 329. 270. 47 3, 07S, 176. 32 18, 114. 444. 70 122. 7:'\4 1'8 •••• _••• _••• _. Marl·land .• __ •• ••• _ .••• •• .__ 69, 728. ~" 5. 77", 89G. 26 2117. 424, 65 44. 521. BS 

MI""M'L.._ •...••••••_. _ 7M.OO 1,1~J,ros.!l3 G,5(]~,['7S.91 31;,8IG 88 1Z7, 607. M 

New J"rscy••••.. •• __ ._........ 133, 945. 81 79. "90, 24 1, :ISO, 33 J, 500, 00 

N"", '..ork.•• __ •••••••••••••• $1,091. 70 00,099. 41 ~,102, 31"0.•\8 ~3, 313, ~~3. 49 4,791, J54.!lO !lS1, 368. 8.1 Oh;~. __ . •••••• __ • ._ •• __ ._ •••• __ •• • 1,563,505 09 7. 01l5. 010, 17 13,71l2,GM.71 a,M6,IGQ.21 Peu"'<yl~~nia_._""........... 210.37 1,078. S8 7, r,oo, 883.•0 2fj, ~30, 210.115 688,411.50 203, .144. 70 

~:;'ti,-,g;'Oii~~::::::::::::::: :::::::::: ::::::::::: :::::::::: 8,1l8J. ~n: i~ 21, £~: ~~: ~~ ....----2i:58· :::::::::::::: 

--_ ... _._. $I~, 141, 15 

1, 220. l~

I, 15S. 2M, t 16, 59L 1~

17S, OW. 33 

IS9, 933. 62 572. 477. 31 1,051,124.81 

5M, 860. 13 

33,543. 3D S,4J4.88 

- _

o 

-----------­

UH,S85.S4 202.02 

1,005. 7"S ~2

4. "51,99 

24, 7~~ \lO 

21,770. 71 345, 4~S. ~5

!iOO, 890. 05 1~3, 547. 3.' 10, 4115. 3.'; 

U,IZG.75 

. ii67, 222. 42 

14.10 69,371.41 

1.030. t4 I. ~2'l. Q~

7.GI3.oo 

lW.(H~.r,t

47r,.fl~~. ~2

145. nz. 5-, ~.87

4. 95~. 51 

11UH9.23 

2, ZOO. 210. 61 

294, H1. 32 2. 9~~, sn O~

.'l{,IJ.M7.~"

1.0H.lII"04.~~

I. ~31. t~l. 37 C. :'12. fj~2 33 

2.17\1. 71S ~8

3. 47S. 43'. O~

I. NIl. 3t~ 0: t~/l., 9••1.1j.1 
'f.\BLE l.-Rueipl~from ~pecifi(.d MllrCe~ of in/anal revenue, fiscal year ended J 11m 50, J9:18, by collection di8trid~, Stata, and Terrilorie.-Con. 

MnklhllS. PIIr Tollol prOjlfl.l1ltlollS thou$l'lnd,I , 1 Pb\Ql!nnd I "·o<><Ion. R~djo ""m· I lewo1ry (ta> }'Iroanns, rovolvem pooent. ~nd Mooloonlcal Sporllng repealed ah.ll!. aDd (Heven". Cnm.raono,1 2 00ll1ll. Fum. 3 per PerC"mcs. TooLhpwln'l. phon<>gmph relril!:erston, goo,b.19 Act o! 1.0",,", 10 ooiSlDOLIIZ. loll.L sonP!'. or 6 oooU 00", June 23, =trld~l\5, rooor1l., 5 per cent 11 ""~, 1'J2(l), 10 per <>:lot rolored 11136) 10 per oonl eLe•• 10 llU 0...., 6 par pet ncnt !ten; IJllPU, ller ceoL 

ooot 00"' 00"'
 

Alab!l.lDll._••••••_ _•...••.•••••• $7,45(1.51
 $W.n SI63.79 •• • •• •••••••••••• 13, m.M
 Aritona.._••••••..••..•.••••••••.••••..
 'U ,,~ .. ArkOIlS:lS •• _••• _••••••••••••••••••••••• 1,002.9 .w.15 lB. 23 :::::::::::::: ····$2i..28· :::::::....•. lIi:iiili."6i,··· ii3:iiiii.-3e· .. -ii:57i~9~- %I. lOll. i3 Sl.G2'7.O\I ••••••••••• ~L49
 

Sinh C~urornla.......... 3\130 321, ~31l, 117
 

First Calilamla.......... $2, 004. /.1.1
 41,~.T7 (,9.511.31 

103, 762.42 69,47<4..79 1(JI.l,852.58 38,114.60 33. 1211. &'I 1,633.03 4.:26 4,611.11
 

Colorado •....••••_._ •••••_•••••.••• .9.210, 7~
 I:MI">"l 3-19.68 23l.116 _••••• .-••••.•• 12,746.00
 

ConnecLicut.....••••••••••••.•.•••••.• 12!>,0124J
 7,317 62 1S,8lJ5.40 207,300.M 30,437.58 2'ltI. 114.:1\1 .i;i3G;703.'i4' '45;007:07' .. .iii:4iO:45 21.30
 

Florida.................. 1,353< 6. I.T~M
 

Dela'll'lIU•• ••. _.••••••.•••...•••••.. ~.II'lO.43 IGl07 

16. ~~ 2. 1l10. 95
 

Otorgia•• __ •••••••••••••• ~3. 66 3D. 136. 26
 4. ~8 1I.1l.'.4.97
 

ll~".ll. •••••_._..•._.... :z:l,831.40 ~. 17~. J.l
 ~24. &'I ········&9.. ~ii· ::::::::::: :::::::::::::
 

Idaho__ ••.••••••••••• _.._ .•..•.••••..•• 3~.01
 HOO '.00 o '2, 7lLl, 73.~, 41 ·····i;~iil.. i~· ::::::::::: ···jir;i;m~c.ii , EI~hthIlllnols._. __ .••••• ,40 II>. Ill. SO First Illinois...... .••••.• 62, 7lJ. 20 1.100. 1D7. as 170,G~UI-l

2.825. 15 :1\1,674.30 477. 1~2. 01 .••••_.•••••••••..••••.•
 Indi.on._•••••••..•••.•• _ •••••••••••••• 3,~, 9S2 PIl
 6, 5:!(] ~6 1~9.M41
 

10"•...•••• _••••••••.•••.•••••••••••••• 17~, 6,'~, 46
 8, Il-le G9 48.105. Z1 :::::::::::::: ::::::::::: ""'~;ij~"P3 K.usllS.••••.•••..... __ •.•••••••••••••• 3,4261HJ "'~, 16 H13.10 'l~, TCP, ~O 1n!2. O~ 00,100.76 . f:~~j~L~::::::::::::: :::::::::::::: 7n. :n Maine•...••••• __ •••••••••••••••••••••. :-L.3fI 1~.3~60 137. :liI 058.14 3.lLi 4~. 7611. ~7
 

Moryl.nd.. . •••••••••••• 6. 22~. 23 II. 21~ 1l
 20, 731. 71 7, ~~9 43 -- ·"··236~iiii· .·-···--58:8i· 6.025.88 ·······:\04:i3· ::::::::::: :::::::::::::
 M"-"'!lCllUsOtt..•••••••• __ II,14 818. e~T, D3
 477,32.7.10 1~~.~2R,80 19,fIOl.:I4 3~,4H lI2
 Mlobig.Il••••••••.••••••••••••••••••••. 1)4.083.83
 

38,1.57. 0lJ 103. g,; :!8\1. 423. 73 ' ~58. 90 31,700.33 Il,4[.O.3e 2&1,841.66 l,e:JO,438.78 211, ~t.I. ,'i) a.l77.~O •.•••••.••• 82,912.80
 

Mlno.",ota_ •.•..••••• _. __ •••••••••••.•• 8tl. SOL 74
 U~.159 29 1,)14.•% 6.310.14 88.686.30 11O.:lM.07 lSI, ~S:1,. 40 .•••••••••••...•••••••••
 IIIii\Slssippi. __ •••••••••..••••••••....•• l, 3P7, va
 01'..50
 First M l'l\Ourl. ...._. __ •. 17~. 600, 07 H. 6~7. 411
 19,"i84"88" ·····:\4,i..i£ :::::::::::::: -·······2i:08· 102.771. 3Il Si~th Mi"ourL- .•••••••.•••••••••••••• 1:,3. M~. ~1 2C, OilS. 7a •••• _.....__ ••••••••••••••••••••• _•••••• :W, BOil. 3P ::::~~.:~~:~: ::::::::::: ·······m:~g Monlnnn.• _'. ••••••.•••••••••••••• II~. r.u 1,087,91 .•••••.••••..••••_••••.••••_•••••••••••• 202.43
 N"ebr.ska •••••••••••• __ . ~. [,10 r.o
 2,UU97 W.OO .. 1~,n3. H
 

N"ovrnln•• ••••••••••••••••••••••••• II. 4~
 

N"ew Hampshlro••••• _. __ •••••••••••••• 27[,.17
 ·······i83:6~· ::::::::::::.. ·······~ii~:~i- ····;ii:;ai.. ii.· :::::::::::::: ::::::::::: :::::::::::::
 

Fir.tNowJerney••..••••.•..•••••••••. 4. 7~n, 04
 13,HO.~3 1,085, 133,1l2 1.11 41,~7~,~1 ••••••.•••••••.•••••••••.••.••.•••.•••
 

}'irU' N"Ow Jersoy. •••..•. ro, SO~, Ij.l 1,700,688,80
 14.06'284 "'i;iiilli'i;ij' 128.624.06 UI~.16 07,fi3:.l.3T 1.073.\18 .•••••.••.. 134.21
 

New Mexioo_...•.••.•••.••••••••.••••• 33.73
 5.42
 First New York••.••• _••••••• _....••.• ,174,117,1\,1
 20.557.93 ···o:iii..iii' ····.ji;-ii)4::iil· ····T~i:ii1, ····.j'i:ij.i:ii,i· ·······io;:'o· :.::::::::: :::::::::::::
 SerondNowYorlr•••.... 1.3SJ,~:l(].~11 1.4rA,124.1l3
 20,084.29 8,155.38 88.309.54 ••.. _•.•_•..•• ~22",~~,2" (o,14~.U '2,1~9,H 7.843.11 

7bltd No,", Yor~•••••••• 1•.1411, :lII1. ~Q 1. W, 82ll. 2(1 2Ol,2MI.OI " rn. 783. 56 2!l6.1~ l.m.:t'l FQ,,!'U'<'oth ~e" York.•••••••••••••••• M, [31.~6 6,1\12.55 10.742.59 13,800.11 !17. ;~

Twpo,y·t\r<l l\e... 'iOtt.. .111 ~, 07\1.03 ll, lOll. 13 1,881.21
 7"entY'efghlh ~e ...
 u york __ ••••••••.•...•.....••.•....••• 1m, 750. 00 11.963.10 10,'311.7(1 2,313.00 351,302.~6 '28,.aG4.36 g North Camlfns.•.••••.•.......•..•....
 1.957.88 1.17 ~g. 91 _, )o;onh Dakola.......••••.••.......••. ZO.IO 1, Iii:!. 51 

1:X\,~I1.U ' In.l;an U.477.U 

n.78 

'lSD.U 

1;U, XC. 2-' 169,000.8.\ 87,600. 7'3 

155, 1M." 130,020.68 

~·it<LOblo _.. _... 15~,.u.\.37· ~M4,3S 'i:oi4'''4'99:oo' 1l.7-a3.31 -ii3:7io. 70- ii7:38iI:iiil .::i;i57."&i9: 28' "-295:608:34' 4"ili' ::::::::::: ::::::::::::: 

j TeolbObla _ :t\'l87 ~, 7.l9.07 82.32 3.~'5.S4 1:,3.~6 74.634.85 7,IM.4e 20,143.95 200.00 ••••••••••• ._•• __ •• l> ElecDDth Ohio....•••••••.••.••••.•.... ~, 278. I}l 2. 3~O.8S I, :/JO, 74 _________ • 1.732.00 6.662.21 3~,SIl2.13 1,012.72 ••••••• _•••.••••••••••_. 32,31\,20 26.0-56.54 34,600.63 7.958.94 2T,002.1I4 1,~n,012.M 200,060.3-1 M,Il~ 4.03 237,11 4,1'1'1.4\ 126.39 1.474.70 16.&1 ••.•.••.•••.•.• __ . __ • ._. 724.40 •••.•••••••••.•••••••.•.••••••••••• i g~r~~~:~~'t~::::::::: :::~~:~~~:~: 4.619.S2 07~.02 ~,'i~2. ,>6 Q First P.no.yl.·onlo_ ••...••••••..•••••• 162,300,81 Ul091.~"l OO.7;1.4~ ~7nl ---li8'-i<ii.-~iI· -····~;4i5..07· 180.~:f~ ·····3,"iiii:oo· :""ii3:74' rJ:~ TweUlh Peno,;·lvnnin_ •• _••••••••..••• 113,67 MO. 47 2, l~'. ..•••... __ ._ 46, :.s'l.3.l .••••.••••..•• 2.:lO8.22 ••••••••••••••••••_••••••••••••••••••• Twemy-third Pennsyl· vania................................ 3~,~10.67 1.~;,I.51 11,1L."2.(JI 5.02<.60 35.2M.51 7:ll3,9110 53 02,OJn.:ll3 14.2Ilr..72 ••••••••••• _•••••••• _••• Rhodelsl.od.......................... 6S1.5Il ::a.lO 50S. 05 9.:t'l5.8S 10,42~.02 88,61 25,7(l2.1~ .••••.••••••••.••••. _•••.•••_.••••.••• SOlllh Cmol!no~_........ •••••••.•••••• IM.~I ..•••••... _... .8.&1 ______ .......• _..... .••••.••••.••• 1.3S7.M .••••••••••••••••••••••• _ ••••••••••••• ."outh Ilakola ••• ••••• •••••••••••••• n 70 ,:,roll. ~O
 

Tennes'6e_ _.. .•............ 86,~12.1)ol ··..i7:"i;,·"r,~ti',· :13.,'>4 ·····i(O~~7· :::::::::- ""'~;iiii:3rl""22;ii27:oi' :::::::::::::: ::::::::::: :::::::::::::
 }·lrstToxas.••••••••••••..•..••••••..•• 7,42l1,67 '" 1(IoI.ro .39 .•••.•.•....•• 1.724,571.M 3!l3,16 .•••••••• _ ••••••••••••• 

Seeond TO-'<£Is••••_....... •••••••••••••• 34,7GQ.87 4,~1~.~~ I~.D' •••.••.•..• 1 8,126 2!1 ••••••••••• 6.002.22 .•••••••••..•••.•••.•••••••••••••••••• Ulah __ .•••••••••••••• __ •••••..••••••.. 12,711.89 104.2~ :l'7.0~ 6i6!l1l .•••••..•••..• ..• •••• 1~.!lIl •••••••••••.••..•••.••••_ ••••••••••••• VennollL. __ ....•..•••. ••••••.•.••••• OO.j5 ~.r,o n~.~~ •.•••.. .. .. ... 08 1.'1.003,21 6.03 •.•••••••••••••• __ •• __ •• Ylr~llIla••••.•..•._..•••.••••••••..•••• 2j.21~0:1 15~.~:l P2200 .••••... ~.gtl6c.s ••• ~,OOR.lQ ••••••.••••••••..•••.••••.••••..•••••• 

WllShin~t~o"•••••••••... J03.~IlIl,P2 n.~I~,7~ I,af'l.r", IT,35~.S7 17.Wt8f3 ~(,M 3903 17.1~.72 ••••••.••••.••••_•••••••• 20.~6

Wf\StVlr~i"io•• _ IM,41~.AA 11,:l70.r,1 ~O.SP 411'.:12 •••.•••..••..••.•••.. R. 624. AD ._••• \\'is""nsin_ •.•••••••••••• 300.307.05 2'.!. 00". 32 a,S\I(l.~r, ~4.moo .-- 21,~fIO.i.l' 1I,7\i5:iii" II}l,28,I,59 :::::::::::::::._••• :~:::········M:93 o WYOllllr'~_•••••• _••"..... •••••••••••••• {11I7.M 6.e7 .•..••..••••.•••..•••.••••. , Philippln. l'i"1l(ls•••.•.•••••_•••.•••••.•••••. "".'. •• . ..••.•••••••••••... _.. 

Ala.'ke.•..••••••_. .••.••••••..•••• Calilornia................ $2, 103.53 nistr;r~ 01 Colombia..... •••.•••.•••• lHiDOi'•••••...•.•••• __ ._. 62.711.6 Maryland. ••••••••• 5, 22.~, 2.1 

Ml"-'ourl..••••••••••• _._. 170,,'>60.67 

N"owlenmy_._._......... 24l.80S.1l4 }>~w'iorL........ 2,723,788.05 

Ohio••__ • ._••••••••• 1,005, 143.54 

l'eonsyh'anla •••••••••• _•••••••••••••• T....:'--.. _._ .••.••••.•••..•.••..•••.... W",<hlnlUon... 10J.(Il6.O:

•

.

9 

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• 

~1. 10 302, iUS, 1}4 

2,073, 07 1.1~1.1IOIl.0Il

8. 240. :\6 

m. 1I3. 22 1,7\1.... l;U.1lO 

4,J.L9,1H0.71 

5·W. J"/2. 'Ili 

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42, ISS. 44 

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830, V

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5.73-1.6 an, ~'j(). 7 I. 107, 091.04 721.845.41 

1. 9f~, 5l98. 74 2.1, ~61. J 1,52.'1.8

[.353.6

-? 

S 

5 

9 

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1' $(l81.6i 163.003. ,J 

4,54" G{l 

l'iJ, 524.0 11:1,184_ 11 10,:?OO.1}4 

27, 803.~'

4. 561J, 480. 1}4 

51, 1lM. 02 

'f,llfoS.61 

SIl2. r.;­ 1(0, 6i3.2!J 

9 

. ·i70;485::jii···ii22;m..9t··..$30;~OO.~5

573.46 91.00 5.769.82 1.537.019,16 ---MS;iM:ii' 

6, 720. 97 U5.00 58. 87 34.'i.22 ._......... 21.0g 

7,:160.•'6 1,213.658,~S 1,815.4/J 

111.553,91 SIl7,148.B5 :U,IY.?{l.47 121.830.10 230.717.88 3.8-15,259.30 

5.696.01 859,938.42 741.396.50 .30 8.126.23 1.T.! 17. !l~IU3 40.03 30. m 

..1. . ~.130.20 $4,100.72 $4.1ll I5,OO~.TI

7311 .l~ .•..•••..••.••••..••••.. 2,735,41~.Rl 41S,(,.-',77 •••.••.•... 103.0ro.00 

~. 9:.2. 47 .1(11 OJ .••..•••••..•••••..••.•. 123. 678. [S 24,(,52,33 ••••.••.... 61n.7J 138,107..'>3 I.C7.l,9!I 134.21 1,108.3Il2.'P 2ro.3!1'O,7'l ··i"4iO."SG· 1,1'l9,(',lj010 ,",,·~,674.81 1.311.1llI 4.00 "&17.11 

274.574.39 17'r.2:l.711 3'3.74 15.00 1O,Ml.77 3ro.16 .••••..••••.•••••••..• _ H, 153. T.! .•••.•••. : •••• ••••. •••••. :1O.4G 

,
 
TA.BLE 1. Ruciplll!rofn ~peGifltd ~(llolree, of infernal rellenue, jillwl year ended I1mc SO, 1958, by wUeclioJl dilltn'ctll, Sla~', and Tm-ritori''l-C<Jn. r
 

I Crtldo "cl,oleum-So"", r,().l R",lliO.~, Ro,enlle Act 01 J93-J, 8. nmcn<led 

(J,tr<IO rel.toloum prod\l<'C.t1

I Pw,]udlon Crude petro. Tnt"1 from ~"n 'I'inks. tn~ on ~n",,· Coll'cllon di<l.r!ct' enn,l\, (doll,,· olC" (dolin. JOLlIll,reflncd pel.roletl111 Ch"..-io~ 1'01.01 rn""llr"c" , . Production Hne recoycrfd l'ro<]llrcd, ~L1U'. ~"."r.• tn' ro· '1""IlI: 'S"'O' (\lrt'..' excl;;e ax ,,,,th· tax on l'rUde '" I,rn"""scd, !rom natural J'" ",m Ilc~lcd Moy peale'] ~leY pcr borrel, proc""",d, or held bj' pur· used by pr... gRS, polr bareha."r, per !Jar. ducer per 1mI' ll.l931) I!, !1lJ4j ~"' ~. cent ,.,,,,,,ored rel, ;i. C('llt rei. ~1' cent rei, Ii. cent 

.'Ial""n.... '._ ... _._.' ._ .••.•.•.•••••.•.••••.• _. - -- __ ...•••..•...• _•.••.•
 Ari.~"n..••••...... _...........•.....• _......• _.' .,_. _.... ._ .•••..••....•.•.•..• _
 

~·fr~~n0~;iior·,;ia·_· :::::: :::~::: .••.•:::::::::: ....iri;i :!.i -.$:!3;;:8;'· . "'··$£.-11. G4
 

Sixth Calir"rllln_ ...••' _._._. ._. .•.•.•• j~O. ~..l ~. 01 1I;~. 69
 

Colorado••.••••.. _. ••••....•••..•... _•.. _ !.OIJ .•••••••••••••
 

Cam"'e,ti"IIt.•.•.•._._._._......•••••.•••••• 2. 3~9. I~ . _•.••.•..••...•" .. " _. __ ._
 ])olawaro••••••••••••••••••• _••• _._. _...... ••••••••••••- •••• -. -•.•_•••••••.••••-••••
 Florl'I~...•.•••••••_ ___ ._.............. 100,00 . __ .•.•..•••••..•.••••..••_.
 

~~~~it::::: :::::::::::::::::::::::::::::::: ....'..-'.:&3-.-.::::::::::: ::::::::::::::
 ~~~~Oiljjnoij:::::-:-· _:::::::::::::::::::::: "'.68,872. ,2 -- --·i;2i~:Gii· .
 

!~~:~~~~~~~~~~:::~:~~::::::::::: :::::::::::: :::::::::::::: :::::::::::::: .."""is:-~ . f;~I~fk·I:.: ::::::::::::::::::::::::::::::::: ::::::::....- .. ·;~r~· :::: ::::~:~

Rr~;JIJ~~;i::::::::::::::::::::::::::: :::::::: .....'-~~r ~r .3~,i:{il· :::::::::::::. 

~ll1Ssnch "'olt'•.••_. -. -----.--.-. -••••••.••• Ii' m· -"i,"2fiii:iii· ~~: ~_ ,,1 j"hl~,\n •.•.•••.•.•...•••_._._. _. _•••••'.'. ..
 111 im,o'''tl\.... ". _. ••• ••••••••••.•••.•••••-. -.-.'- --••••.•••••••••••.•••••..-.
 MlssISlI!'p!..•••••.••••••_••• _._._ •••••••••••...••_._._ •• _ •••••••'. ,." .. ' •
 . • Fim !I11'1'lotlrl••••_._, ••••••..••••..••""'.-••- --.-.-.-.-•••.••" ••••••..•• Sinh !I11!Sotlrl.•••• _•••_.................... 180.14 •••••••.••••••••••.•••••.. ­ Montana..••••••••••••_._._._._._.·.·.·.·.·· ..••••••.•••_ .•••••••••••. ' •• Xob""'kn.••••••_. __ • ••••••••..••••.•••••••••--•• --••••.•••••••••••••••••...• Xe~ndn••••••••••••••••••• _. _. _••• _•••••' ••• _•••••'.'_ ••-•••••-•••••••••••"-'-•••• -. )l;e,,' lIaml"hlre _._. __ . _._........ .]3 __ ._._._ •••••.••"'.••••..•.
 l'lrsl )l;nw Jersey__:- • • ••._. __ .• .••••••••••••. 2. t.ll
 

I'mh Xcw Jcrso}'•••::::::.:::::::::::::::.: ••• 1,432. 00 • __ ••". 352. 2~
 

~cw l\lexlco.•.__ ._ _ --.-••--••••••••.•••••...••••.••-•..-.
 

..iis7:5.1' .."'i9; 202:iJi 

3.697.47 43. r>%. 72 6, 3M. 93 lf03. SOO. 2'1 4.93 1,739 29 

. :::::: '·'··'3:ioo:2O 

36im· :~:~:~

.'i"li3" _.". -5:~g.j'-7i· -_.-._.--..._. -----'';'-786:97 

1,884.69 12,626.68 37.23 16,324,00 .112 2:'1.077.52 ••• ._,,_,_, 2S,m, 31 

-"-'4;;:~ro:23

5.186. \III 

82,527.72 

. . 

:::::::::::::: ·····3.. ioo::iO· 

~. &KI. (Ill •• ·.;j-ji:is· l?:~:

..........-. -" ::_::: :::::::: ...•..'iiii:6j-' '-'-.-.....••.'iiii:67 

:::::::::::::: :::::::::::::: ·"'··'30:i:2O- :::::::::::::: ·······-302.. 20 

······-285:63 

1.775.46 

2'20.87 

··'·:ii.6o.'n.29 

1.231.33 

18.5-12. 25 

...... _. -':4:i- "-....'iiij-:.i:i' .....i;iss:iii' ::::...'" .... -....·i::i2ii.-30 

2.219. W -'~"'. ,," l~' ~!~.:~ 4.818.73 wu., ",QO, " 

Pblllpni nO 1I1r,nd, _....••.••.... __ .. _..•....•••_ _•••.•••..•••• _._••••• _
 

Tolni __ - 11. 001. 1~0. 08 13,7n.M 35,051. Q7
 314,148,37 117,1l0,W 412, 953, 69 W1.:lj8.01 

TOTAL~ FOf( 8'l'/I'I'I-;8 AND TF.IJRITORfF.5 COMJ'JUSINO PART OF on MOllE TITAN ONi': COI,LIW'l'lON lJlSTIUDT 

AI.,h.•........... __ _•...........__ ._
 512, on 9\ 

California...... .••••... ••••.• ••••.• $2, 323. 7g '$~ii:8i' ·'··'·iSo4 33 32.035.779.37 .. '~3'-s:iii.•9- ···~;7~9:ii:i· ···i~i;8ti5.·iiE - jiii;iiSi.-..ii- ..·,$iiii;.i5.i:96

DIstrict or Coh'm hi".......... .
 330.71 •.•••••••••• _. 300, J~7. 0, llhuoi.'l...•••••...... _ __. __ ••••••: :::::::::: '·-4GB, 872. 72 ....Too.i:Oii· ... "i:SSS:32' .. "is:i2i'-39- -"'·"'37:23· ....'2i"iii:ii3 1,23~.OO .16 3~, 7?3, 008, M J\I!Il"j·laod..........••••••...•• _. __ •••••.••• 33~,49 47. Xl •••• " ••• _•••• 6, 8lI2. fl40. M .42 107, ~2 I. 1:;'~.4a _•••••••""" 1.32(;, 30 ;\11:;"""1.._ ••••••••• _. •••••••••••••••• IS:> H 10. 036. oro. rJ.l ••••••••••.. _... 2.68.S.41 ••••••.•_..... 2.1lIi~.41 --... ·······i5.i:i',;­ l'i~".J ......j.•••.••••••••••••••••• __ ••••••••• 1.~3:?W a. Wi. ~70. 9 I 13. 8t.ll. 70 ."'_" 13. 8!lO. 70 l'ie,.. '·ork........... . __ •.••• ••••..•••• 429. 20.>. 13 --"Ti':j~: zj: 73~"20' ig,f.ij-· :13, 161. (IS 78.819, 100, ~O 2':1.251.04 .71 ?:I.I!l-4.~

Ohio ......••.•.. _. _•••••••...... _. 6. 305, '" 38, 05Il, 8 13. 74 1. m. 12 329.80 13. 1183. 72 00. 26 15. 001. roou,yl'·Gnl•..•.•.•.• . _. _••••• •••••••• i3, 319. 72 ~6:~~ ···"·-253.r.~

···'···'·'nii 

20,95 

187.0115,18 

1,\1.337.44 

1,245.00 

'-:(ili- ····..···-s:ii 

;ii:ili· "'··T17ii:OO 

-:ij-ii'"li" ·····ii;iii.O:8il 

,········4:~i· :::::::::::::: 

·'·iio:iii·i· ~M?~

:lJ, a·17 48 5. ;"j.~. 00 

or. . 

1,001. 81 

001.20 

IS'!. 0" 00,00:'I.7J 

...,.- "···"':,j:ii.i· 

·It,07'2.G~ ~", ;M:H 

87. d~L 01 3~ on:!'l . _ l;m.oo 

'·"··'300.·ii" ··'···-22li:ii· ·······1it">s.7G 

5,17i"35' _. 1;"00"0i" ···'·.:iiii:i:.il 

::::::::::::.. -- -- ' i:.j I 

2, .;17. ~~

II, Br.~. 62 

17, M2. 72 r::J'< 4~

F{"t .\'e,,· Yor1:••••••• _. __ ._...........•••• 321. ~~1. ~1

SeMlId Sow York.___ •••.•.•..•••••••••.•. 'Third Nnw \.OriL__ ._......... ••••••••.. ~, 22"'. 27 

FmJrtoo" 1,10 Now Y"dr••.• •••••••.•.••. VI, 805, 02 

'1'1"011 r,y·llr.<l, Nnw York. _••••••• ..••••••• ••••••... _. 'r"cnty..,IAhtll New York__ •.•..••••••••..•• ·· 7.5l5,83 -------I:~Qj-il······ ;r,C.~1

N nrtll Ol\mllnl\•.• _•...••• ._..••••••••. 379. OJ 1.\. ro . 70 

North Dakor".... _._ •••.•...••_••_....... ••••• _. _ •••••.•••• . ••..••••.• 

~~~~1~31~o:::::.:.:::: ::::::::::: 3,021.06 207.3i· . . Elercnlh Ohlo••...••_ •••••••• •••••••••• • 17~.3tl J~.~ :::::::::.... Elghu:oeoth OhIO••••••.•. ._•••.•.••••••..•" 3,llO, OS ••••..•••• 

g~,!;~g~~..:::::::::::::::::::::::::::::::::: :::::::::: . Firsl l'o,,",yh·nnis__•. •••••••••. _••••.•...•-·46, 895. 97 -------i4~: -. ~~, G.i 

T,,·olflh l'enn.yh·~uln••• _. __ ._............. ••••.•.•••••.• . •. T",olltr·thlrd Ponmy!\·nuia_._ ••••••_....... ZO.4Zl, 75 ~:'ii'2S' :: . RIHlde l'talld .•••••••••••• __ ._............. 632.82 10.00 

~~~,\\~g~~~~~~:::::::::::::::::::::::::::::: :::::::~i~.: ~i: :::::::::::::: :~:~: FI,s! 'J'r.,os ._ _._._ .. _ l.'~c~"'1 -r""13 ••••.. 'i;7:61' ..······5;:74· 

~~~·';riC::::: :::::::::::::::::::::::::::: :::::::::::::: - ' . 

\·lrl!nl.................. _ '.. "."_' '··00:02· .." --iiii:i:i' W"'hIOKloJl....... •••.••.... __ ••..••• ..••. 31.6S •••••••••••••• 

~::~l \·IfJ:JoJo _ _••...•.•...•..•.•"'.. "." __ •••.•••.•••••.•_._ '''''''nsio.•.••.••• •.•.•..•.•.... _...... •••..• .05 117.27 

WyQmlnl _ _. 

4~. 734. 717.:!5 10. :m. S~ 1.382 a9 43. 743. so 480. 48 M.882. 5(; 

157.54 56.74 26, 91D. 372. 30 128.1%10.63 59.813,63 143,274.16 O.M7.6! 338,402.~2

T~':'~i,;';i~,,::::::::::::::: :::::::::::::::::: :::::::::::::: 31.GS •••••••••••••• 888, 'l7tI, 18 

~,

1--- .-----.--.: -­

-1 
,TABLE L-Rcceip'~from 8pecified sourccs oj inlcrnal rel'crlll/:, Jbcalllear endp-d June ,'0, 1938, by clJlleoUon dialrit'.Je, Slate." and Terri/ories-Con. 

Coconut, etc., oils proCOl.'lled-Sec, tlO2li, Reveoue A~l o( I~" ... lIJIIen1ood by &10 7tl'J, Revenue-Act oll~~

Sesame oll CombinB' ComhinB' C<>eonut COCOOUl C'ooonut FBttyaclds t,qll:i O~D' J'~:e~Uoii, \iol1>' of I all Ir~rn oilwil.h oilloLllBr Lainlng: or salts de· s",am., Coconut oil oLll.r contraet rivod from Total, ()(leo· por peuud, P.lm kernol l'~lm, r,l", tbBo in CIlC'lOU( oLi ItMI lb. l'tlil­ Unlt&d. Or time 3 cenw (no Palm oll, par oil, per kom., or palm or nllt, otc., oits lollowiu~ I (,( lIot in St~Le. limit e,· tax 11 1m· pound,3cents pound 3C1lnt~ sunOo"'.r II,Lings), foll~wju~ itlpln.., PIlr COODnut, processed pound, 3 ~nLs pO'l&l;.sions, empliou, ported sub· ' oils, pct per pouod. I~UnllS), par pound, per (<llln<\, per pouud. sequeot to . pouorl,3 per pound, 3 oents ,,"UlS 3 "ents 3 cauLs AU~. 21, "eul.8 ""nt.:l 1\136) 

t303.66 Alabama..•••.••••••••••••••••• _........... $303.66 ••.••••••.•••...•••. _..•. _•. _••••. '"
 " ••••..-.­ Arizona.•••••...•••_. ••• _ •••••••• ••.••••••• •••••• .._._ ....•.. 

~f~~~i(o;n;;;: •• .. ·iSO,J97.1t '-iiii:3ii7;iJ2 ..::::::::::::: ::.::::::::: ""'3:2ii8:02- -"'-"$ii:s~' - "i;:i~:oi' ""$1l!l800 ~12, lI88. 03 

Colorado • __ ._..... ._... ••.•.•••••.. _•...•••.••' gL,th CBll(ornia.•• _•... _ $16,808.31 14.40 34.012,47 3~5.56 3"'~J2.~7 8ilt, YH, 00

6,001.03 

/o-li~nO;~""::::::::::··········· '·'i;O.jij:~2· _............. 26,778.9G .___ _ .•••••••••••••_. ._... 4<),.(18.12 

.............. 

.
 

3,500.0'\ 

Delaware .•••.....•.•_._._. __ ._ .••••••• •.•••••.•••••••••••••_•. Conoecticnt_. _ 3, 4t5. Oll ••••••••••••••• _........... 61.56 ••••••••••••••
 

-- ..•..••••.•••.:_: :::::::::::: -..·····--ij.OO '00
 

Georgia ••.•....•...•.... •••.•••.•.••••• •••
 lIBwaIL •.•••••••.. _._. ••••••• ••••••.•..
 

Flond".... •••••_._. __ •••..•••••.••••_ 

316 "" 

.....::::::: :::::.....-- --i;j7ii;4ii:7ii ~~~~Oiiii;,;;i":::::::::::__ •• _::: _.6i:727:20' "'59i:003:iii -- -'ii:(;(;g~ 98' ---~: Q~i:7i' .. _ -. '3:000:00 696, .Z;. O~ 15.31 1113.3'1 _. __ ._ ••.••••_•••• 193.3-J 

. f;~jf;~,,::l.l~;.i~: •.•••...•.•.... :::::•.••::- .•."""g:00' 9.30 3,040.05 ._•••••• _. __ ._._•.•••..••.•••••_._. 3,064.35 

luwa_. _. 2,1%.4[, 127.820.92 _•••••••.•.••....•• • _._ •••..•••• 130,017,37 

Kan"1S ..•••••••.••.•..•••••• _ .•.•••.••• ._._ ....•.•.•••••.••_ 

::.i\~i;i~~L::::::::::::--· \1.Ol2,'0 "'j~i:jGt:~iI ....••••.•.••• ::::::::.::: ::::::::::.: :::::::::::. ···--iSi;wii.g:( -•.- ::: :::::::: - -.­ 'ij74;3H.32

·--···i:iiii4~

~!~~!i~~~~~;:::::~-···::::::- - :j:~~~:~;;:i>i. "'iii8;iin:39: :::::::~:~: "':-3iii;i~: :::::~~~:~. "';:~J:~~~~ -)fi:~r :::::::::::. :::::::;:~. 5,(H3,~74, lJ 

_Miehio:an S7~.U5 9.42 ._•••••••.••••••• 5,119.06 nS,4n 70 

~.\~~l~J\~I;~;trl............... . : __ ::::: :::: ::: : : ::: ::::::::: "'237:002:78· ::::::::::.: ::::::::::.
 -.. , iii;iw;:i: 78 

1l0.82 

~lo"tal]a. _.. _. _...•••.•..•.•...•.•••••.... 

~i,~b ~li",')"d_ _............. __ • __ ••.•••••••••.•••_._. _._. 110.82 ---•.•••••••••••.•••••. - ---.-.-.-•.• 

K.l·r"'ku ~260,93 . N.,'...Ja.•. New I!nllll~,Il;n'..
 }"i",t :-~". J~r..y_ ~,tOr. 17 -_._._._ ­ li. 7~Q, 7'J 

}'ill·h No"· J."o)·. 1. Oll. 0>55. tJ 647, t90. 28 •• _._ ••• 3,735. 18 ••_._._._._. 2,212, 189. 92 

12,249.62 ..... ·······~:.i0· ~,905,080.~~

1o.·",,1Il~lco __ ._.............. I
 First N'ew York.. _.•• •••••• _: --1;;:5ii7:iii' --....·iiiso', :::::::::::::: ::::::::: :: :::::::::::: :::::::::::: .... 77, 075. 5.'1- :::::::::::: :::::::::::: .- - ..... ~;'" W6:~

Serowl !>low York_ •• __ ._...... :till. 15 2.0CO. H 7,309,52 _•••••••.•..•.••.•.•_._... 4::;,U31. 1] 20.31 __ 52, 78l.1>I 

ThjrdNewYork 36,310.50 25,S61.95 tlO, lS7. 51 60.00 13•.'142.77 20,46 ~52,S27,01 W2.22r,. .14 1lO.41 ,,_•.•_ 8OO,815.~8 rourlooOlb New York.... JOI. ()4 ..... •••••• •••••• 30.00 •• _•••.•_... 131. U4 ,j'welltJ,·.flrst K'NYorlr ••••.•....•• JI,472,00 2,752.14 ••.•••••..••••..•••• __ •• _ 2,561.05 l . .so •••••••••••• _ 11, 087. 2!l ·wellty.elghth, Ow York • _.••• ... 74,76 __ ... _....•.•.•••••_ _ ._...... 1•.113, 755.,!fi __ ._••••••••••••• 1,31~,830.22

~orth Carolioa_. ..•••••• _. _........... ..•.••••. __ ...••.•• _ 12(l.12 .•••.•••..•. ._. 12!l.12 

}'j~~~hO~~k.o~~._ •...••::::::::: ······43:20· -a:(;34:285:39- -i:~iii: :iso's~· 50. 7~ -r,97:;:I' --iii:~i' ..'';:~~~, em 5~ 7, m. :"'i' .••::::::::: ::...••••••• 9, 409, 201. 76 

~f~,:~~3~~lliO:::::::::::·::::: ::::::.::::: ---·60:026::i9· "'i:iS:7iii 7J :::::::::... •••••••••••• "+",67~m .-••..•••••••••••.••••••••••--. -7i5;'499:71 Ei~"toentb Olao__• ••.... 180, 09 122, 6r,1. 52 443, 673 53 ~, 2i14f, :>J, ,,:J7 00 I, 370, 9lJ~, Gl --- ci:.j~ i.-I:)- :::::::::::: :::::::::::: 1,995, 597. 39 

Oklahoma.••...•..••.•••_._. _ •• __ ••..••••..••_... ••.•••.•.•••.. _ .en .._._._..... .32 

~~':rJ1~~,f~~f~-:~;i::::::::::::::::::::: _-.:::'.~:~~ ~~,.~:.59 - """ji';,i' :::: -···'i~o:i7i-i,1- ..-s:g?~.:~~: :::::::::::: :::::::::::: 300.~:~ Twenly·tllirdPeoosylvanis•..••••••.••••• 11.109,27 ._......... 566,~1 .••. _...... 1"'''''&1 63.75 907.23 _... •••• 27,979.~7

Rhodelslalld••••••••••••••.. •••..••••.• 8,284.68 •••• •• __ .. •••..••••.•. ~,~7 '~ial _. __ .. 8,~18.98 SOlllb Cmolina...• _••••••••... _._ ••• __ ._.__ •••-. , •• _ __._ .••.••. ••.••• •••...••...••. .• __ •• _••• _ ._•••••••••••••••••••••••• 

~~I~~a:1c"e~~:~:::::::.:::::'::: : ::::::::::: •••.••••••.::: :::::::::::::: : :::..•••::: :::::::::::...••...•.•..••.••..i'~.:.i:~.i' """: _ ::::::::: .."":i:004:sii 

FirslTex,,"_. .. __ •••••••• _._. ._._ _ ...••••..•••_ __.......... 9~a.2~ 4R36 . • ._. _•••••.•_... 1,047.50 Seconu To,,," .•.••• ••... ••••••. 13, 318. 50 ••••••••••..•••...••_. _ .•.•..•••••• •• •••• ••••.. 13,313. .so Vtall....•.._••.•••.•...•.. _._ __ ••••.•••••....••.. _._. VermanL_•• •••......•. • __ ••_ ••.••••••.••. _ ~)rgl~la .- . __ . _. 9.00 _ ••.••••••••.•••••••••••• --·-·9.-iiii 

""Iunglon_ .• _. ._........ •••••••••• ...••••.••.•• 51, 2')1."3 ..••.•••••.. _••••••••••. M, 291. 53 We,t Vjr~lnj~.. ••••••..•••• ..••••..•••••. . .••.••.•••.••••••••• " '-_ ••••...••.•.• __ . .. _ Wi'cons;o... •••• _•••••••••..••••_.,._. 3:;4, n ••••..••.•••.• 3"-1.00 70& 71 WYGmln~ ..•_.•••••••••• . •••••••••••••••••.••••••. l'biJippine Islands. _•••••••••••••••••_.__ _ ••••.•••••...•• 

'1'otaL ._••••••••• 135,9,",6.68 0,000,380,6-1 3,600,77LaI 1~,OO2 r<l 100,11... 02 G, 100&. 05 I. 235. 13 3.0.1 27,470,0.10.40 

'rO'rALS FOR STATES AND TERRITOR1'-:S C'O),lJ'RI~lN(l I'AR'!' OF ult Mull},'; TllA?'-I nN:P. r;or.rF.CTION DISTRICT 

Als.'ka..•••.....•••••••••_ California • __ ._._•••••••••••• -ii6:808:3i' ...'$3:3i2:';i' 

J)lstricl 01 Columbia •••••.••••..••..••••..••_. SM, O~4. 32 $1. 000, 90 $M, .0;00. 97 1.132, 4,\ $H. ~42. 75 -$61.29' ······ii:2ii· 'ii:07:i:ii5ii::is 

9,0.\1. 71 3. 03\l. 00 9.00 ••••.•••••..••..•••••••• 

-i'-O~7'- i~~: ~O· ..'647:~90:iii' - ---3: 7~5'-iii . 39, S91. 99 120.309.77 00,09 ]3,342,77 20.16 3, 71r,.lICoJ.JO 2,Q49,854,19 2. 2M, 25 54,1::;1.12 1,224.04 

nl, [II L 79 28. 002, Ml 566.64 39. 51 IJ, 318. 50 _••• _•••••..••.••••..••• -----iiiiH.-iii 

11IinOls ••.••.••.•.•.• 51,7'.!1.20 597,003.61 ----2i.-5.W.-~s

11"'yl~nd_ •.•_•••• _. ._••••••••••••••..•••••• _ .••,.,_, __ ,_ ~(isscur,--. ._•••••••...••••.••••• _. 1\-0"- J"'i~y _ _ 9..so "'·.w yor~. . __ •.•••••.•.••• ~5, 12'1.56 Ohio..•...•.••••••..•. _.,_ 229.2!l 

.roon'l'lvanIB.........••••...•..••••... _._ I"'as __ _ _...........•.... 

000,017 32 1,025.94 

237,17.1. r,0 

2,212, 189. 92 

I, 88'J, .\30. IV 0,315,912.76 

155, 445. 70 49, .10 

15.31 

278.55 

12,249,62 

lr,2, 247. 1~

9, no. 92 9,036.76 ooi-:Z:<­ ... _._._ 

···-··50~i· :::::::::::: 

1, 379, 605. 1.1 1,91:1.49 

237,173.00 

3,921,320.30 

2, 280, 662. 30 12, lOO.29-'lSil 

17, 999. 22 I~, 'J(i(i.06 \\·a:;lti,,~tqn. 51,291. 53 :">4, Zll. ;,1 

-~-' --.-. 
Admissions 

Specinl ~e~o~

LMSe, of I Admi,;;;oQS R()()r~m,IN,". Sol_ of l'ore,ch 10 Ticket bro­ ~,,\I>~rets. ('lilt, d~", bousor Reats,1 ,old by p'(>­ !r",,,[~r Fre" or re­ kers' sslo, for el·e .. 17!e nn,l in',;,,· ",nts of til" olille ~IllOL1nt priemrs in o( rna· duce,l rel,e. ccntsl,,,a"ch amollnt, ill ti"" 1o;.:. \0 umo'lrIt p'1id, To!;,1 ,-,d",,,. Imp,"lcr, Do"lers. 1 cant (admi,­ for .wh,eh	 e.,c,,~ 01 <)<. ,>0 ceM' ur "hine a'lllivoiont PCI' (,ent excess 01 the ~3,lO. or 

sian' nn<ler 41 ~~m, 'lr mnnU­ I,ex on ~he sHllllar aC' (u"blisheu ,ion, I.a'el tull ""'O'lnt bo' ornea at"., 1fn<:(ure". p"wn· aSI,ehlislled	 eommodn· pri"a. mI'llr of l'h",g~ eent~ price, 10 var 0,,,,1\, p", yc",", brokers. 

e,empt) price t,on, Hr" 'JCn( of such (chnr~e ~I sold, 10 per e,"a", cam not o"a, $~..',I) s~"" $:;,~l ~300

cent e,empt.) 

1---1--------­

$5f. 450, a7 \"l3, 7n..~,1

.-Ir;,.oM... _._ .. _••.••••••.•. Ah,!>"''''- ..•••.......
 ~m. gl~. {O $01, 521. 10 $16,87 '._ 'i;i~iI:n 21••150. 4,J 12,105. 37 

Arhn<M_. __ ••....•_._ 20,780.4S 380.3(1 J15,OU 530.31	 50, 607, II~ 1O,5J5 32 44.922.73	 4.863, :l3 I~~~r~' ·······$i~.n 60. 4~~. 62 Wi, 7n7, 72 28,. ,,60 30 

~;xth C"mnrnin..._••..•..... !.-IS1, 7~~ II 21, ~OO, li2 1I,G12.68 (j, 019. 14 Hr<t CoHOrt,;" .... _... !,no. 65J. 11	 13,4~0, 14 1, 121i. 60 HI, $3,716 1,.'1 6, .~(r,l ..~I 2711. 4C, I, 6ffi. 574, 1~ aoo. 7~9, 17 -'$:ii:i:i;­ :::..-...­ 38'\, 'j~ ]]1.007, ,t1 107. (Jl 725. IS U6, 74-t. ,1H 51), ~S" 01 (Jolorado...•.....••• 2.001. 40 .&1 1.40 3()(1,0f' 

4, r,~o, GJ ,17. 81~. ~O 2L 37L 0.1 15, ~fi9. 71 20,\ 3H9 111 171.32,. lJ $:JI)O.OO Conn~"liClll. ._••••••• 187.171.28 3. (r.!,'. e2 1&1.31 Delownl'e•. __ •••....••.•••••• 42, 97~,.:J'J 17,1. :J'; ---'~i In 25,:172. 34 28G. 11;7. 111 78, C,20. 14 Flod'ln I.~S.\ "'i 200 00 

l1aw"il. •• __ •••••••••••• 

GwrgiH._ 271 2\1	 &1. 51,;.7B M, 786. 4i' ••• • 2i~: ;;:; ;~I '1 i. 1:11 ,', l 18~ 82 14,. ".~ 300,21 Ill, 6,~, "1 0,H;',.15 

15,817. ;8 

.19,351.1\ s:>l. ~1 I, I'fi. Uc, 1".817.78 7':; 81 

Wi,~tOii'ljjl;;iS: ~: . 1, (;(1\ 1112. 71 76,70:;\>2' •••• 1:7\;:7\' ""-:l:(1'i~;Jj Ii: iit9~ ii.i.' "'j59, 09<;. O~ I, MO, 7-14, 6[, 008,31.1,41 

Eighth 1ll11lois•• 3:1~. 119 .30, ij03 OH 42. W9. GI 

Indimm •••..•.......•_ 28. \10~, ~l 5]'·'. ,; '3-,:).8-\ 3,157.09 :Ill\. ItIS, 16 7,1.70". Bil 50.00 2',li. Sill. :l~ G..17~, '0 ·····~.i.-:..l- -'--....­ 2,18240 71.239.8' :17. 022. 8T 

Kan'l'S •., ••••••• _••• _ Iowa_.. _.•.•• __ • fj), Gt, O!\	 3. no:. ~~ 133.33 

KenlUd;Y ••••••••• [.(I. 497. "I ~"'~3. 00 n7, ii 

33,00 52, bill. ~<l ~:l, 1:;7. oj 1 49.81-1.1)<)	 ~. f,JO. ~l\ 10'). to) 

17, ~51; 29 J20,321.r,o 41,017.39 

l,om'iann_........•• 10. SOt S2 lOt, Ii!. 18 4~, G08 27 

Maino ••• •• _•••••••••• _•• ;J~, ()51. ,11 ~"o 47 

8~. 033, 23	 ~, 70.\ ~2 64'1.77 "' ~. 'M 2, 21n. 40 ~5, 101. 31 JO, 5jO,,0 

~!fIrl'land.__ .__ • "i-i~ 4<) ·"ll.ll~ lO, 74;l. 42 iiz[}, nli7 82 161,511.80 ---i;2~:i!i' ~~:::::::. 200,00 51):\, 908. 11	 31.i'~X:> 93 200.00 

Michigan•... __ ••• 

I~. ',;1 O. "~.\, 7B	 72,060, [Ki 1. nT, S:J7. 2, 257. ,15[;, 33 Mes'"chllsalls._•••••••• _ 1, m,q, 915. 5-5 ~7.501.:,~ 150,00 

n, fi86.1:J 200.351,00 119.012, ;10 175. 7~ (,;1,92'1, 25 6\lll, IiI. 10 ~'9rj. 635, 31l 812.927. r.B	 W,:c";. ~l 8" G~

I>1inn,sol" l~,\ 4C,5, 5, I,~.;<O

B. lr.B. ,11 ~,7(j~ .•19 

First MI<5ouri 

Mlss;"ippl_ ..••..••_ 7,822.8;, Jl',-k~ ····;ii..172 4S 3(11.221.13 12~. 0 If,. 30 2f111 00 :1.80,719. nc, 13.Hl.oi1 81,2'0).30 5~, 777. 10 100.00 r.1,:t(l.1.5.1	 ~,~t:. ~I\ ---'-"i"r;i;, 8[dll Mi"ollrL.••••••• _ 25 or, 18,401.32 11,097.09 

t>'ob""ka __ . ...••.•.••_ 1Ilonlano 18,200,35 HZ. :<~ .. Tl8.18	 50 226 [IS :JO,\lOB,H 10:485' ·IS ,I~ 00 .& 17:1, 37	 UIV.~~

;-..:c\'ada..••••••• ._._••• 8,312.78 JIl' (1'.' 

New lTllmp'hi,e__ •••••••. _ ~i',. ~.; 2'O'~:M 79.GI4,a2 9, 2t" 71 

Firsl New Je""y • 59. 2l.JI', 21 ';.'fI, ll~ 4(' ~" 'Ji.1.10ll 2')1;. HI. 0') 10,252 70 

rillh :-.; ew J cmcy•.•• 

3ri~, ,131l, 9, c', \;~~. " 11; 3.~

nl, 027. ~l J, l:l~ (I') __ ._ •. ~L:;3;t61 ~5S, 5~' oj,; I[fJ'~"0,07

03,69 !~, 328. 0\1 2,472.10 ,..'ew'Mo.ioo_•••• 1~. i4J. 6~ 52:>-32 L _

r--------------,

Fir>C j\'cw ,.O,k ...•• /
 ~~cond 1\'0'" York._. ...
 1'hircl N~<v York ....•••••..
 }'o'lrli»n!h :'ow ,.~rk. __ . _..
 

Twemy.nr~t t>'ow york.•.•••1
 Tw~nly ...i~hth .\'ew Yor~.. _
 NOlt1] C'fQli"~ .••• _
 

Norlb n"kvl"._ .
 }·;"I·O!Ji,' .••.• _._ ...•.•... _
 1'rnlb Oll;e._ ..••_
 l;le~enlh Ohio.. _•••••.....•.
 F. i"h1·opnlh Ol.io..•.••• _._
 f)l;lal)O",~ .. _............•_••
 ()r"~on __ .......•_..... _
 

Fir" Ponns)·l,·"nin..••••••••
 'f"'elllh P""n'V1V~"I~
 

'rW~JlIY·Iltird Punn,y[o~;;~:
 

P-hod.1,la"'I._. __ ..•••••....
 i<o~ll, Corohn,'.. _. _
 

.oc"th Thkot~...•••..
 'Nnn&«eo _ ••••••.••••
 ].'l[<t Te'~~.•.••• ._._._•••
 Second Texas__ •••.••
 

IJtl\h ••••••• •••••••••
 Vermont
 

Virgilll~.. •.•.•.•..
 WlI.'llinglon. ••••..
 

~~:r'l Vi,gini"--•.•.•••••_ soonsm••••••••
 Wyomln~•••
 o L'lll!lI'PlllC hlnnds " 

Total. •...•.• __ • 

400.00 

.- ....15000 

- -"500:00- . 

- 200:00 

- --------_. ______ •••• _......... 1M. 67 

3n:~~~:~ I -'~b'~()1 on. 701. 10 ._~ ••• 

~;~. 590. 23 ~~,~;S.54

101. 2M. (I!) 

41,16130 

1, 9)1). [,[, 

9l, nll5. II) 

~o 9';".25 :~,,\, ,,25. ijl 

10lt••52. 11 I;;, 3~O. ~o

19, ~21). 19 

314.B96.56 

31. -t11. :J() 

1911,814.71 

42. 90B. 3J 18. 21\9. 10 

L 561 75 

48.6n87 

1\11,166 19 

68,404.52 

15,411.07 

4,799 46 65,108,51 

B9. 405. 42 22,430.16 

85,611.H 

1,197.12 

3,11Uij 

6G~, ~j

l:J. Ul1 

HI. 7~

1, '21.3J ~,~nm

~,OO'-6'

d, 0"8. ~" ~~~ ;2 

1B. 13;', 38 14,227,12 

~Ol, 3~0. M 35, 3,Jr,. 40 

6 Uo. 88 

23.8~0.1iO

~2 90 

'.00 

2.\9. to 09~, 07 

HO,M:.l,94 

JO QO 

010.0~ •••••••••••••• 

1l2.00 

lM.N 

30,410.34 

1.132.60 

210,73 

I. 504. ~I

J. ~~J, Ig 

i:9S~:57- :::::::::.-.-. --------ii:36· 

1,277.80 36,99 16~.40

-------722-70- :::::::::::::: ....­

47. J8 

.............. ---------_.... -----------_.. ----....-,-

- -

356,2~ -"'-i:957:ii3 .~:::: --"jg.MI.18 

3,551.73 __ •••• _. ._ 1l,850.6g 

13.775. t4 2,348.24 34.00 2,288.40 40.272.14 

157.29 

7<~'\. ~78, 78 11, Bilil. 22 dd, 75". 21 2.078,95 ~,5.H.%101 ~7.~5{. Bl 20,757. ,\6 ~8. g~l.{)J 4,251. 73 

IB,:.m.08

····-·95:80- ' --' --

88S.-H •••••••••••• • __ ••••••••••••_._,_ 3,.\97.[H 

8~.1M.S~ ~.2.17.5;l 477.B5 ._••_,.. 32.65 1,4~7. 75

U~~'~6 2~i'-s::1 Hs,35-·····!i:.ji4.35 5l:r~~:~~

.~:~~~:g~ ---"2:700,45- ::::::::::.... 44;.30 2g:~~:~~ J6,32J.50 2,611.60 78.10 8987 3,725.35 2G, r,g/. 12 G~1. O~

8, or.r,. 01 199.3.1 

3,3H 43 

5,~72 92 

3. ~5i. ~~

765. Oi' 

i3. 79 

iI:2~i:i:i

1. On. 46 6, ~05 ,15 

20.90 

JO-l. 407. 5P 

3.11,658,03 

69. 4ti~. ;2 

;1. OM. (){I 

131.316. H ~~, ~6~. 4~

nl,057. 37 :!:l.i. 7(l.~. 0.1 

gJ. 1S0.•1~

~S\). :!>lit. ~~

in1, ~57 21 

3M.1~'ti. 5~

J~7, :!16. 1~

S7,81~.2;

150, IB8. 77 

331,100.44 

41. 322. 04 5.800,51 

115,4G2 S8 

174.951.94 

22.823.4f' 

130, \m5. 33 

10,7<11. 37 

TOTALS FOR STATES AND TERRITORIES COMPRliili'lO 'PART or llR MllH.E 'I'HAN Oi'lE COLLECTION DISTInOT 

--~=;-==-;-=-::::;==-;..:.:.:=~=~-=---~=~=;-.:.:..:...---.;..:.---­ Alaska __ •.••••• ••.•••••.• $21, 7<H. 116 

12 

$.~~. 80 ----- .-_..... Calirornia ._ •__ 2.042, ~07, 22 34,709.7r> '-··ir~2ii·2;il ~1~1. ~~I. OS $1184.449,47 $3,716.6B nisl"c! of Columhia..•••••.• 260,10.1. 2,; 3. 01S, ~1 6;6.M I~, 57~. 7t 48,086.17 lllinoi'--_ 1,62g,M~, 77.22:;.67 8, f,O~. 64 )~\1.~J2.(15 740,953.02 M~rYlnn(]__ . ••••••• _._ 30~, 804, 89	 23. ,\42. r,2 --$625: is' ····200. 00 314.18 20,1711.71 H2.•155. n '''OillL._••••••• :115.145,19 6.B32.84 41.,,[, :I2.1F.17 188.723.40 New Jersoy _. ._ ..•....•••_ 492, .1r.B 77 5. 700. 7~ 5~, Slt~. 29 212.5U.ii 200,00 "ii66:liii' l~:gg New york......••• It U13. 000, 2'; 121,0211.35 llt. r>12; 41 810; lJ25. f;jt 1.542, on4, 43 ---~oo.-oo­ 2, 137, ~1 Ohio __ ••••. •••••••...• MO.9H,30	 1~,6IIg.M 2. 2r,;~. ~IJ 7,'" 381.0.'> 319,973.00 150,00 Pcm"ylvanrn._••••• _ 000.874.11	 10.113,10 .1.f;~I.f'[, r 7~n. \.'{l 541. 142, 47 MO. ()O 21)0.00 Tex"s_ ..•.. _. 4B1. 2/l0. 2l 9.227.48 l6').40 "r,83 Z[} 128,570.81 \\'1l,hin.gtOIl•. lli3.IIl6.Q8 G. 223. 31 r,.oo 3,Of».til 89,40:;.42 1~~, G7 

I pawnbrokers' spectal (ax col1e9~lou~ lncludod above wore reported as fOllows: Oolorado. $386,39; MIchIgan, $100; an~ sixth M1S'lQur!, UOO, 

--_._. 
l' A.IlLE 1. R~ceipI8Iro", 8ptcified eouteea 01 i,uernal revent/e, fi~(41 year ended Jut/~ SO, 1958, by ellUee/illll di8/ricte, Sialee, aM Territllrie8-COn. gg 

TlUolx.Social 

Hallroad em· S...,,,rlty Aot. of llallrond am· Tille \'111. Sooinl 11,. WBt61 p,.,ld 

playm~Il' Q;Jm· playoos repr.,. 'ratal from Ill";'" to S or moro. I T<>tal. Socl,,1 Total, all PllY

penlllll.lon.ollhe Sacurity A.et. of .enwU,,",,' tax. under the Ca,· per ...,ll tox,," ",,-at <>n l\.>3G. BealllLy Ad w....blo pay roll. of ebo ta:<able tbe t~abl~ I"'y rlers T~,ln[ A.ct an<!2peroonton 6J.i per lJeol eampensation. rolls. 2 pa, oont W371l~Y rolls. less cradlt.s 5~i per cent 

~.4~00 $l.(\-l~.~UA9 148/1.015.26 J-I.l~.lo47,75 S4.874.01~7~

Al.b"",•. _ __ ••••••••••••••••••••••••••••••. fnS,440.92 mo~ ;15..,217.21 SII.I~":; ~J.U3.10 903.221.63 I~. 788.06 l~ 0\ 15. ,&I. 07 Aritllu.........•••••••••••••••••••••••••••••••..•..
 2115, 210.60 1.623.547.61 I. ,n 73661 iii. ZSI. WI 1.9:17.00 \l!l.I.... 07 I.ns.ml~ .~rt~"'"'-•................__ ................•..•.......
 2 CHO.720 01 17,630.111.40 21, 707.ll(i,~. 00 7.1176,~,41 15. ~Sl.~. 68 7.a;(l,0i~.1l6 SIS. 4~ First California........•.••• _..••••'.'" ••••••••••....
 J. M~. 487. O!I 17.214.6W.37 17,7S'l,~IO.91 il$.~. 99-1. bot I~. 620. 0'.5. :IS lIt'A.IIJ.l.UI 4,SOO.S3 Sirtb CalU<>,nla..•......., _....•••••••••••••••••••.•
 J6i.!JO'l, Jl 3,133. {l()4. 10 4.1IW.2MOI O<>lomdo.... .•••. _. __ ....•._••••••••.•••••••••••.••. 1.~~.it5!U~ 101.47 1.4l.5,4&1.1>2 3.o-rl.:lII'J. -lEI I. 4~. OO'-l. to JO. OZi. 8111. 13 11,~76.OS0%1 2,,6M.IM.~~ 4J 2.652.2ll1.10 9. HS,870.o.l Cannooticut•. _. _•...•.•.•.....•••••••••••••••••••••.• .W 1'lM.212 S2 3.390. S65. OS J.iI')l.l!l,',.S2 ~'l'J.fJ1 ~'l!i.87 2. 82~ 0.'13. 13 Dela"·are .. __ •.•.•••...••..•......••••••••••••.•••.•.• -".•.•.•'-"3:3.'>' 7Ho 120.1'11. 1.221.608,17 t. lJ(JI. 022.•46 .1. Hi. :lS7.:l'J :lS6.UO \1\1 :IS5. 4" :i!!' FI<>,Ida..... .•••••.. __ •.•••••••...••••••••••••••••••. 1, 1A-\ :102. 76 0.0'10.962.83 7.~. 500. B:l 1,4Jt'I,~7. 00 4,795, 860. 07 

~1. OOU>8 9~ 729 32 1.41lJ.~17.~1 130. IS 221l. iI-IB. 73 J. IR~. 278. OS 1.237. 170,71 g:owr~t:::::::.:::::::::::::::::::::::::::::::::::::: ~I. 001 ((. ..----. --'67~i7­ o;l, 02!l M 1.000l. :lIll. 60 1.11~.777.oo 52.~3~ 00,< 233: M 62. ~\I!!, \17 Idah<>.••.•.••••..•••_•••••••••••••••••.•.•..••••••.••• 12. 1M. 7M. B4 M. 62~. 070.82 7B,41l, ~.67

22,814,6Gl.0~ 2.HI.82 n.SH.l\S.s.:. H.10II.92"J.48 Fl'jt mInoi,.. . .•••••••••••••••_•.....•••.••••.....•• 1.<m.3&1.0!! ~. ()-l5, OIJ:\. ~2 ~. 22'J. 3.10. 72 l<:igh\h Ulinol~ ....••••••••••••••••.•••••••..••....•••• 176. 7H. 20 4. 02~. 210. 44 H6,46.'!.8i 1,091.]S1.76 9,89.... 670.80 O. 0'22. Ot3. ~9

Indi"M.........•_._ •••••••••••.•••.•••...••••..•••.• "'~ 2__;,463.70 ~.802.:r.:!- 01 21. 018. 8~ 48\ !lO 1~9. H2.M ~.H4.~.w.4~ 4l1\1. (;.12, 10 4. ~13. 0~2 56 ~. 133. 125. O~

[0,,"0 ••••' __ ••••••••••••••• _••••••••••••••••••••••••­ IB9. 133, 00 7M,468.roll 3.141.:l.l.~.~ 7.9ro.057.1~

Kan"". 4.\j.~1.i21.UI "~ 4.8jl.721.91 2.:18Q,616.1J<l I .••••...... _•.•.•.•••••••••••. , ••••••••••.•.• MO, 376. 7i 4, .12:'1. 4n.-37 7. ~07. ,........ H ·Koo.U~~~y. . . ...••.•••••••_•••••.•.•••••••••••••.••. "'·.iiii~~3- J. 08~. lal. 10 3. fl3~, M? f'I; 3. 00Il. ~12. S7 IU.16~.37 ~,131.fJ72.~2 4. HI, ~Oll. ~8

Lau,,,anll..••••••••. _ . 13V,1Il5,a~ 131. 51 339.92(;.06 3.liS7, 4~\ ~5

211.0n 16 2. 270. 0'.l0. 97 a. OM. 300. 07 ,/7.218.10 2,031.1P1l.82 Malne 7n.2ll~.511 0.51 _" .•.•••••••..........-•••••••..••••••••••••
 I.M4.411.80 0.07[,.1178. (}I 20. (\-lJ. 2';1-1. 00 10.500.316.9,1 6.431. M6.15 In. 11M. ~'10, 04 7Il.01 "!>farYlan,l .•_•.•••••.•.•...••..••..•••.••••••••••••.•' B.0~1.IJ.\.B7 'l~, 7N, s.~1. 08 27. :l87, ~2S. Bl 279.18 1.612, 1.3. 83 :ro. Tl3. 37'6. )1 lI,la"ncbu""tts......... _...•' .•••••.•.•••••.••••••••.
 1,612,401.6.1

1.412.76508 I.O:H, ,8 1.4-13.780 lII; 30. ~,)\. 3.\9. 29 3.1''10.4:19. r,1 31,0113.708 M 80, 407./oAA. 16 ~'I;ohi~t'--,•• _,_, ••••••.•• _.........•••••••••••••.•••
 1.:l80.047.:lS 8, 0115, 77~, 011 lO,3U,'3j.B~

~Ijnnesotll..••••••••• __ ..•••••••••.•••.••••-••••••.••• 7.38r,,9M.~o 7•.IM. 729. 01 7. :1<\11. 742. 212 33 121,[177. ~2 1.32:1.13'1.07 \1.432,2VI,OJ 100. 1~7, ~~ 1.200. (1M. 7~

Mis<I'lSlppL_. 10\1. 123.47 1'.33 _••••••••""'" ••..•.•••.•••••••.••••• 2,071,II~.O~ 11.031,2:j.~,22 iO, ns, OsL, 01 Ylrst Mi"ourl.•••••••.. -. -..•••••••••...•••"-'••••.. 7, 79~.lH~. 67 5(16 72 7,701,447.39 8. !ItI'I. M9. 27 OIlS, 1,102,MO.lf, ~. 17~. 80S.M .1,78:1,7"",41 825. 3,\ 1.07'.'.,811.01 (lOg,453. ~~ 371. 83 Sinh Miswurl.••.• __ ."•••••••••••••••..•••...•••-- .. 10,1, 280, 7~ I. 1~7.:iS,1.~1I i,107,J~8.07

M "utnna.••_•.••......••••••• . IN, 004, 27 '0,001,27 ·······_·i7;'~n4­ ".7.1M.21 3.111-1. lOi. 47 7, ~~J, 076.04 4.410. 571. ~7 2, ~M;~~: g;1 Nebm,~n _•• __ •••..•••••••••••....--- . 4. no, S02. ~3 ~~O,2\r,.j"1 il2. ono. OS NOVRrl~.... __ .'..__ ••••••••••••••••--•••••••••••• --­ 52.!O 13, 452. O~ ~87, ~78. ,\71 Ill,807.7.1 1;\.400, M HO.(M.76 I. 4fi2. ~I4. 90 I. 4nt. 400. 43 N'ew llomp,hl'o ._..•••._	 _ 2.(}!j~.H 2.Q'3~.H 1.321.6.10.21 I ~'Y,I. UG2. W 3. 87~.!lOn. O~ 3.881.113.1\9 l'irst Nfl'" J e".~·. . '" . . l. \100. Iii 4.211.8-1 1.10,1, 721. 211 H. 100. ~,\9. 7~ 2. U2U. 820 'U, 10. 82.1. 2~n. 00 lR.0l0,OO3.211 Firth :s-~w j~r"o~....••••••'." __ -. 

·········3i3~59 2.31'l74 3. (~5. 8~S. 3~

1.191>~1 I. 42 ~. 1!tIl. 12 044. 7al. 72 ~O. S7B. 88 LUI. 3T1.1lO L~'. 600 72 New M~.i~O _. __" _ __ •__ •••••••.••. 4. IB~ 12 -..•--'6,'ii4:iii' lll, In. 19 11. IH, \H6. (IJ 1.1ll1.!lr>8.16 13. OSO. 801. 78 13.OO1.m.97 First New \' or~ .•••.•.•••• - •• 4. Z/II.88 

TOTAl,S FOn 8'1'ATP.B ANO TEIInITOnIEB COMPIlI~INa PART OF OR MOllE TITAN O~F. C01.L~:CTION mSTltWT 

~---------------------

SMolld Ka.. York.. •••••••••••..••••.. ••••••••••••
 Third XOII" York_ .•..•.••••....•....• __ •••• ••••••.•.•
 Your~nlh N~ Y,.".t __ •••• I, 00l. MS. 21 016.71 '. oos, 774.95 9,~77,tn~~ I. (!li. 004, 60 1l.n-71.0.0.U l2.ll&I.11~.¥I

T..-~nt:·firsl New \'ort _ ••••••• I~ !tXI. 8; 10.91 11>.810.78 4,,'l\I"-Il\O.M !lS2,1W.~1 1>;(7.361.07 I>. 4f>l. 2\)1. 'l-' 'fw.lIly~18hthXew York """. . :l<I. liro. M 1511 08 N, !f2S.1lJ s.,1~.(JI'l3t 1. lIt'A,1I."'.1ll O,717,1I.3~.\)\

N~rlh CllroHuo.....__ ••• •••••.. ••• ..•.•.•. .••.•. ••••• ;'I;"O/lh Dokutn 

,'irsl Ohio..••:::::::::::::::::::::::::::::::::::::::: T~lIlb Ohln.•. _•.•• _••••......••••••• __ ••••••••.. .••. Ele\'enlh Obio 

Eightt'enth obi';::::::::::::::::::::::::::::::::::::: 

Oklshllms.••••... __ .........••••••.•••••• .•..••.. Ore~nn.• •...•.•..... _ _ 

First P~tmsylvnnI8 __ ...•• ••.•• Twelrlh Ponnsyl,·.nl~..•_.•...•••• __ •..••••••.::•• __ . Twenly.third J'MJU~I~lI.nI8......••••••.••...... ••••• Rhode 1,lend ..•••••• ••••••...•••.....••• •. .... SlIutb 08rollnA__ _.....•.•••..•••.•••.•••• ~outh Deko'" __ . ...•.. ••. ·r.nn..~. _. .•.••..•.•••••••••.....•... ..•• 

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UtS 

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2.080.3M 85 

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210, 5r19. 618. foG 

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1,297, Wi 70 Z'I,I. 101. fI1 59, 99f1. 3~

2,787.49 

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, , l'Anu; 2 ComplJrlJl"W~ ,'nl,m41 rCl>tn ,~ coUecl'on~, [uea.lllcara 1937 and 1958, bll coUtaion d~trid.! Statu, aM TerTi/aria I

Collodion district. 

Alnbnmn •__ •___ •• _" ___ •. 

Arl..,nn•. _••••_.•.• _•.•. ' A.how. ______________ 

FITS! CalHarata••• _•• __ ••• 

lli,th Cnliloruln. _.......
 c..lornd~ ............-­

(',.00=11""1..........__
 J)e18l,o'f.................
 }'[orl~n .•••••••••••••• _ Georth .......•••••.. _
 11<\"'''11 ............ -_ ....
 1'1"1"' •••••••••• --_ ...... Pir<t llll"nl............. __
 El~hllllillnol' ••••••• __ 1ndl"na••••••••••• --.... lo....n•••••••••• ____ ...... "."SIll••••••••••••••••• _ Kenlncky ••••••••••• _ 

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il~~11~1~;;;(::: :::::::: 

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Seeon<l ;0;.'" Ym-k_••••• __ 

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C~rPQ",\iGg

Peroent 

(",,,,,tion ol col­ olinIt'Otor';ollJO" I~~S ore""" i937 (or dooro"<", -, 

Ihrml"Sbam. __ ••• $3,370,2::4. Zl iH,40\,61t.M 3D.3

Phoenix•. _•.••. __ • 002, IDl. &I 33.4 Little Hanko. ____ . 743. '1?5. 9;' 

l,9M,IM.61 2t.8 

Son FroncI5CO .•••• l,lilIlI.7V'l.JI 

111. (j(IO. W!I. 4S ~o, ~S.\ MO.l2 30.S 

1,(15 ,\.ngeles....... U78'l,l61.11 3'2, 477. 791. Ii

7.~.9M.gJ B, 270. 109. 00 ." Hanford •••••••••• D"nwr_ ••• _•••••• 17,4~,~OO.1l6 21.bH.Z39.63 2~.0

Wilmington••••••• 3::'631,;sr•. ~" I, 0";3, 6-I.11g '", 6,016, 7~l.H as. 3 

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 Ir.. H;. (;(17. 81 20, 3~', ~W. ~I

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 5.118.010.2.': 

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10. 

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21.1lIlII. 170. 72 2"S
 

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 T1nl\lmo'o......... Ig. rol. ~l. $
 11 SH. 697.OS
 

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 [lI1.!.l!I. 2.">.'1. 'D ... l7, 3-l<l, 802. ~6 21.7 

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 H,6
 

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1.9:.0, .\J.S. 4. 2/;. I
 

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 17.4
 

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g. 22n. 072. 2l l,i~I,(",I".05

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 l, .\ 10. 8.\~, ~7 14.6 "' 8W, ;10, I '11 0
 

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 ~.1. 2 

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~lh"~uer'lua...... 40\l.~IUO M~.917."" ~r, II

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C""tomhou3~. Ill. 481. 1M. 10 1M, 116, 051,. 0$

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8Il,~1;,M5.14 110. OSI. 628. 67 I 

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TOTALS FOR STATV-S AND TERRITORIES COMPliISINO 

l~rtlvll1"nl Totol \nrom~ lnll'<

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, I u!arnol ",O'COUt ""llecUoll district! fallow Stnte oouod.,;f!:S, ur..pt that (he ~lar)Tland dlllnCl InC!ull"e.i tha J)i9tri", at ColllJIlbla. aDd Pnnrto Rloo for !UItN t/l.~ OOlllldloo!. hI\d lhe Wll.bl~od\Jtrlclloc.ludn the TClTIlllry 01 Al""m, The amouota coIlectad by SIQl-e.l are uQuollrely jodjcQll"ooltb~F.de"" l-... burdeuof thafllilpoetl\'O f:H.llW3, ~JIlOO u," tUOJl mo)' he eO"lllllull1ly bar'" b,. penolllill other State.. ...,. 

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.~le.'<ka	 SlOG, In.17 !146.000.13 3,.7 S220. 059. 72 $G3-I.130.05 $005.0~. :n H.7 Colilornia	 __ . . Jl 0, t.ro, :.'OIl. OJ lIn. 7~1. 2111".1;9 " ~~. 191. 176.81 25t. 174, OIL ~S 3M. ~10. rr~OO .., , IIf'trlo! of COlumhia _._•• _. _.....•••. .. 6.00.'1, r.1', 40 8.112.0$3.39 30. I !I,l00,ll~.22 2.'l,01'1,~OO.P6 35. 700. Pl2. 11I .~,

1IIiool................................... 175, m 5tl11. 02 177.aro.9.\.n Il,\ 1105, 12.1, ~9 ~09.G93.211.00 ~~7,96J.517.42 21. ~f nrrl.od. _ -. _._ ro, .~f~ 3&1. 00 51. ,41, 012. 1Il I. , 12.5011.676.77 69. 57\1.99fl. 02 JO'l. P'3. !~.rr! 21. MI""'lOrL. ._......... ~S.~7~.307,!it ro,~1O.~i5.0J

"" .'~ 3. 25. 61~, 1(){J, lI'.l 105.s::t7.23S.T.1 ]34. 6J7.02.I. 97 21.~ :-:e"I~r<e)·••••••.•..•.•. _•••••..•••... ._. 9~.ll'l,.21.01 !io~ ~1O. f~,'o.l1I -~. 21, OOJ. IHUl6 JS9. !iou. ~~.lll ~10. :D!l. 615. G/) I1U l>e'" Yo'k __ . _._ _._ '3G.07.1. 212. 41 ~(l.I, 101. 129. 7, I, 3 15,«, Gpo, "1G.M 939. 000. ttlll. 87 1.2U.2il'1,&4l.ro 2.\. U Obio..••.......•.••...... _..•••••..••.. ••. IJt,III,IlO"!.40 IJ~.r,r,(;,.'il:l'.~ -2.~ 48,12,,80.""•. 01 209. Ir,o. 400. 31 ;re.,U7,OOll.~D 2l.G • P~nn,~·h·",:II.. ••••••••.... . __ 207,770. 4lU. 00 lUI. J&~, O~.~. os -~.U 77.:M.\.1~7,11 JtlII, 877. 0,5. H 1;~,3J~.fl(1l.~1 l8.0 T"'''-''••.••••••...•...•. _•.•....•••.. _ ~].lfIO. 844. 41 110. :IS" 410 W 18. , IU.~~lq.m.l~ lfr~. 0102. 1l:'5. 3., 13(', 5~.0l0. 31 36. 7 W"-'hlni:lo<l .•••••••.•...•.•.. __ _ 10.OO2.QlO.'r, 10. rnl. 101.40\ -O.G 7.23~.2"II.OO 23.030,503.38 ~. ~OO. Oil. ~~ :11. , Puerto lUCD.•••.•.. __ ....•••" ...• __ . -._••••.••••••••.•••_••.•• &"2. 2l15. l~ 8.12,2M.35 

N"on.-Tl:o nbn,'O n~uro, 1I1<.'1"<le 8'ILQlIOtS """O"'llmto the T'M3"r~' lrow <I""um",, tur}' UIIJUP ",Ie, Ly p""lmu.("l':I U~ "~ll Ul c.,cl,e Ia< coll.dlm\< DU importe(l dl.I.111.<1 '11!,1L! 10<1 Will"' by OOI[""to1"5 u[ ~llsl"m.'. . 

... 

t 
•• 

Summary oj internal revenue coUcciion! 1 y,ar cnded June SO, 19S5, 011 State8 and TarilDries ' -

PO('Jll\allon I Por 0001 Por mut I M" 1\ l\!orJ"'<Yl, lDcom~ (Incllld­ lmoo G.' '-'OO3DOOU~ 01 t01&1 

, 111~ "'DMS prolH.s) 0tn:< pa~- on~(mll r~"onuo 1.!Ilc:3 ftud 'rerrltorl... HI37 cn"......" Dr ""fouls. l.8" oollilCl.lo"" monts collectIOns the Ceol,,' 

esthns LA} '"' -

,~ $8,II3O.ll9O. 31 U.31 !3, lZl, J9"i. 19 ...... 2, S~5, IXlO -.-.-----------_.-....-.-.---­ ~469.2Il Jr..~_r.

Mash ~1.000 .00 ....._---------_.. - ...._-------­ 2.002, 1(2. 2Il ...•

8.';1. 705. 2Il U2,OOJ .~ Arirona.....-.-. -.-............._-- .--_.
 • If, 2,(Jl5,OW.12 2, 1)13.000 ,.~ 4, :!lI\G38.6L M ..... --_._------_.-----_..".----_... I~O. 246. 2S7. .w .m I U. S3~, ro:l. 60 4.74 17,009,532. III Calilomia............ -.................
 6, 1M. 000 .M J\.~;",lr.5.iJ

...-.-.........................
 1,071,000 Cnlo"'do 5ll.03J.32631 D. 7O!.1:r.!. 78 t,7U,ooo ,.

H' C<lnn""tleut ••.•.•••.•.•••___ ."••• " •••• ,

Q

" 8,137.310,2'!I .~ i5II,088, :m. "J7 :llII,OOO De\ll"'fIle 10, 6W. 760· 01 .,5 7,002, 7i>1. 13 "C01;{mbh~ :::::::::::::::::: or.,ooo ... Distriot '" ,~ 2ll,S69.n;1.46 l.lO 0, 481.B11- ~9 1.lr.l>,roJ Florld~•.................. .............
 19.703,0701 &tl 6,m2OC>AO

Georgia ••..' ............................ ,..,'"
 ," 10. :105. 161. S-I Z,!i5Z.2H.~~ .~ Ha"'lliL. .. - - --_........................
 ... (j,;lI, 113. 09 4\13.000 2. /.i0. 1000.15 Idaho_....................' ............. "..""
 2'1l. 5.21, 862. \, 0.21 172. ;,0, 5.2'J. 88 IUlnoa•• ...._... -.'" .........._.....' 7.878,000 6.07 

,..	 "
 I.H CoG. m, J;-3. 00

.n

.<> 

3, 404,000 3;. 66Il, 002. 95 (ndiaDa. "-"""" ..........._........
 13, 215, 056. 41 .n 6.2I,'\,11~,S5

!o"",, .•••................._..•.......... 2. r.5~, 000
 '.m 6.971,6.\1.11 

,..	 0,6.2,372.71 ,37 K~~_...........-._." ........ _..... 1.8fl.l,00l 1.44
 n,8';:UI'l7. ()2 00, 739, M,'\, 'i~

Xentoe!ry..'" .-_................ _..... 2, \l2O,OOO 2.25
 19. J02.119 31 .". 15	 21,61~,4;jZ.!JJ

Louisiallll.....-._. __ .._-......." ...... 2, 132,000 '.M
 3. 18l, 2H.81 ",000 .00 8,81O.~7G,31 MaIne ...- ... _............_..........
 ••. 1.."7~ M.'lll4.811.03

100.6(11,246.12 1,67\1,000 (5, 1:J(l. ~M 'J'2 Maryland 58. ];~, roM. 18 'MllSS!IOb, :... ~I ~.81

4, B:1O, 000 312. 162. 74~. 128. 21 tStlis:::::::::::::::::::::::::' 4, (20, 000 6- I lQO.!r.7.'llllI0 Mlclllgan................" .............
 l.XI 2l.{ir'O, 5:;~.8O 2.M~,OOO 2.01 31,153,032.65 Mloo~""t , W 3,~17,61r,.88 a......._••.••.."" ._._••_•••..
 .15 J. TJO. ,;ill. r,I pl•••••••••• _. ___ .••••••••••••' 2,\l'l:I,QI~) MIM""i~ ,.. ~Q,3TJ,712,0IJ 3.07 52.732.004. 30 1Il1S""llrL•..._......--........_., ....... 3. 08~.()fI(I
 2. 7~O, 877. 2B .n 2.0t3,J\l308 Montana 5.10, I)Q(1 ..........--._.............""
 5, ~98, 5~0. or. 1.."O~ 8.007. [W,. 5~ Neh!'8Slts_..............................
 1,~::iZ: 3.513,5JO,8S .H " Li(;O, 314. to Nevada. • 2, 5\5, ~~7. 19 ,New Ham.'PS'hiro:::::::::::::::::::::::: 010,000 . :I~ 5, 186, O~.'" 10 3.."8~ 87, 559, ~:1I .•~5
 

Ne"'Jorse
 101,0"0.07016 y- ........ _•••••••••••• _•••••• 4,:U:I,OOO 3 3\
 7;j~, 701 :l(]
 

Ne'" Mex
 1,017,587,76 ictJ•••••••••••• __ •••••••••••••• 4nOOO ." ~~" '" 0: 38~,a~2,~518'! 12, ;150.000 '.W 080, 85:l, 510. 80 ~e... Yo. ....-.-.-.....................
 ~,I~S, 48:1. 75 l.m	 290, 495. ,,):1. 01 3, 10~,()<~) 2.60 NOlth Oa,oUna..•••••.......•.•••...•••
 J'08, 733. 70 _OJ 277,lJ2.~O

North D ~kota._ ••• __ •. · ••••••..••••.•.. 7M,llOO .M 

6,01	 lZ'l, M~, 975. 2il 6,733.000 5.19	 lr.8,H3,'lN!.OO Ohlo.. _..-.............................
 .0	 J~, OS", 0~2. 05 2,518,000 '.00 21,887.881" 5" Oklabome•••••.•• .- ..._.' ••••••••••_•.•• 3, Hd, 050, 82
 ONion•.
 , 1,027,000 .~ 7. nS.885. 73 .~

, 210 07 530. 5~ , 00 lM; 931; 1~3, 6S l'enlJllylv;iillli'~.~:::: :::::::::::::::::::. 10 17 000 1. Bl 

Per C(lU' Pay mil tr.:r.... (oollo"t.\on~ Por cenl o{ml''''')' 1'o1.<,llolo,nol l."eous lInder the of !::Y m~"m," <;<Ill..,. .~oclol Silt,lrHs rol U\, lnlernol LIon' onll COITI.", I'sYlIlont.9 '''....Dlm pnyrnen Acl.!l)

OM SIG, m, 203. 2~ 0 O. J( S-l,!lH.OI~.n

001>, 025.1:1 

llIlJ,m.1l3 .., Z20.DW. n .00

... 4,M3,075.l11 ..

o

.".. l.m.~.61 .~ 1l.Ol~4roSJI ,

... 

.

... ,, 42, tOI, 110. 81 31.5, 570, 02S. 00 .~ '.n.00 34,282. (,73. 1\3 .ro 4.8'01,:lOS. 01

13.~7d,OSO.21 9ll,310,~1t,3S '.00 80.717.110,47 l. ~2 .W 3.:!'l1.30~8'l

."	 .m .~ ,

,Q 

..." 8,loo,4111.:t.! ~,700, 912. 2\1

... 4. 007, r.l.4~ 41.~~,445.41

I. 01 3J,nl,IWJ.lW ."00 7,524.609.~

I. '.!11, GU. 71 14,301.1189.01 " ."...	 ~.311Z,441. 7. 00 .00 " 1,11d,7'!1.1lO 1I.2lI 407,OO3.5IJ.'2 ,. 7. [,J S3.M.'\,12.\,:rJ 114,Ill:l,310M ,. ro

,

l.31

..

'.00 O. O:?'l. (l-lJ, MI '", 2l. r,ro, 3$, 3S .~ ~. 1"'\'1, 12~ 00 •, 7.!l'!J.1JS1.15 21.631.081.03 .W " ' I~l. m, GlO. 21 • en 7.917, MIlA7 ,00 ...• ... 4,41I,~OO.48 .00 4~. 756. 200, 09 I~. on, 'l'1O 28 

lOll. 073. 3n 02 ...	 3. Q5.1. :100. IJ7 ... 21 

,.

,..

N

"

,

, 2. ~. I~, MJ, BIn. T1 ]. &9

21.JS1. 62\. 81 3.00 18'1,271,5.\9.11 2.51 "),{07,!>.~~, 16 .W :108, 182,9211. 50 ,.. 4.75 ,. 2.20 11. 4Gll. 301. 30 

.. I~. ~~~. 7~1. ~3 N '.00 ,. . O~ l,;j3~.291.02 6.610••';:10. 32 • 2 :l~

"' 

U\.OI7.025,Q7 

I, 1D7.2'l.~.rr,

Z.15 2~, ~l '~. 4D;!. O~ a,H 6,tm.~5932

7,~~1.076,01 1,02 

.W 

2O,rOl.lIZ, 10 ·, .:H 712, gOg, 08 .W 4, (}-t.~, ~10. M ."·, 

n 

,

,

• l,"'l,{OO,H ' 20 II. WG, S~:j. ~'l .n , 3, T

, ,.~ 3\, 000, 110, 0.\ 2, G' 210,~9,(ilR.OO

O.

, 2.9.\8,051. 78 .03 1IJ3,/ICoO.12 .M 2U

• 21.37 ,114. ~118. MI. 03 16. os ISB, OUO, ~70. ~q 3Z1,01B.171.48 .., 12. ao B,391,6M,72 1.13 

~13,417,2( 1,510. 2a3, 21 5,\1', b.6~ 48,127,8'''',01 O.."' ~8 3J5.417.W'J.~9 "'	 02,001, in. 'HI ,.,, U.:'.	 ~, 785, ~.\U, BO
 

4.001.l18,0~
 

• ... B. 030. V~O. t:l

,~ 7T.2M 107, II ."" 10. to 47~, 3 0 ,,llOO.31 ·

ro

, 

Per e<!ut 

of total lntornHI 

re\'ODU9 

[laymen" 

'.$

..,

1.71 " 

.., 

.ro " 

.~ ,'"... 

... ." 100.00 

.. 

.00 

.ro

... 

'1i0 

..."7.n

... 

.n

,,,

... 

.ro

... "'" ro 

'"
 

t 

00 
TA.BLE 4 -Summar" 0/ man/hi" in/ernal-r~uenue t<u reuipt, /or the Jhcal 11M' tndd June SO, lBS8, by,ou,ce, <0 

0 

1~17

Sou,es 01 lllnnne 

July I A"~"'t 8cp'-"mbcr O~tobcr November Deoember

Ineome, 60...-profi1o, and unjnsL·<mrJebmenL tftxe!, OorPOratfon inoome taxCB • . sm. 70!!. 14.\. II l:!1,060, Wl. 112 $:M8, I~, 360.&l ~9. 773, ft52. 89 'Zl, 4g~. 8S~, 03 ~2r,(). 053, l19, 7J , 13.756.3fO.H J3, 170, 451. t.9 246, 2!Yl, ,';05 61 II. 897, 652. 22 II. 79~, HlO.M 232, &l3, ~8:1, II( 0' Individu.llncome taxes ---------- ------------------------·----·I-......"C"I-"C......~I.::O':"-:::-"+-"-""'....I-....,"""':'.,I-'..'"''::"':': 

Total income tMe! -----. ---------- ---------- --.-------. • ._1 '2 ~G1, ~1'<l.18 ~l, 8:iO, 81t., ~l 4~, ~04. 8M. 49 ~1,611.305 11 35,287,073.61 482, 600, 903, M •

813, 8~7. ro 777,OO~42 1,131.2;9.18 J. 1:0'1, 019 os 73~. 280. 77 ~,231, 54~. 00 " m.·,;7.3k 392,120.5G 61~,91lS.fu \M. 374. 14 .30.0113.88 443, 1;83. 29 

TotaL : • . . ., I--c-':::='-:::-I-=~+,,~==-I--CC=:::='::-I-c~::::.::cl~""":':

0

• U~~t~~~~,;;~~tTt·itie "iii;RevenueAci-"ri936j:::::::::::::::::::::::::: 

43.1>69, 110 ~g 35, QIIQ, OU 5Il 41l1l.158,141.'?1 ~'l, g"S, 6~9. 23 36.453.418.26 487,372,083.54 

- C

Capital stock 181. . • • . ._ 0 72,SII(,f21, IS 59. 183.4118.80 3,312,14f•. 31 2. 000, ~'ll W 129,t~9.69 2Sr,,561.~5 Eslate tB1__ • • •__ ._•••• • • • 

- 40, r.tl, 332 66 M, ro9. BU. 27 20, 797, 32•. Ro' 26, 692, 240 18 38,31., 814, 3~ 3~, 726. 083. ~l

321 7l;1.01 55.1. 226. ~9 2l9, 120. 60 M9, G~r, 1'5 B06, 116. 19 68~, 625. 51 ~:~~::~~;~;----------------- -.-----.------------..--..--. ---------------. ·---I~~~:.;:::;:~~~::::~~~I~~~~;;:;~lo~~::,;~:::.,I~~~~;:;;:;.I~~=;::;:;;'

Distilled ~llirlts (lmporled), cJ,c!.<;e t~~ .. ._____ I, ~74. 705. 2.'1 00 DJstl11ed spirits (dom~stfc), e:relse tal . . __ ... ._ 15, ~72, 28 I,M2, 027. 92 2, 5U, 218. 12 3, tl6, 567. 36 ~.~11,21~OO ~,368, ,~2 3.1 ~~6, IR, 237,l:JO eo 20, 81~, ,m. TJ 2'i, a.lS, 189, M 27.971, 319. S~ 2l.fiI2,9JJ~2 0" Dtst!l1ed spirits, rectlficallon tu ..... __ . . ... _. . 667, ~O~. 16 MS,034,1.1 97~. 323. 1>5 I, 390, uno ~,\ I, 4~o.lJ'l'l. 'Z'J 1.~7.I.1n 17 

•

" Still or "pnrkling wines, cordials, etc. (Imported), e~clse ta-.: •_.'- •• __ 31, 4l~, G2 20,423,86 SO, 774. 10 $, 28~, 46 69.~II.M 1l~.\,R~9
 

Hili Or sparkling wines, cordials. ctc, (dome.Uc), eloise t~l ___ __ 357, ~U. 21
 338,302,11 , ~~,I,OI6.71 564,110.49 (.;Il.~.fj6 $], 7~~ $
 

Il'lLIIdy ",.d (or (ortifyio\,: sw....t wine" . . ._. . .••• .___ 6G, 777. 8~
 19,t74.35 2I,~07.36 38, (142, 60 roo .\41, 19 :ztl.1921~

Rec\lfters, retail 80d wb~l""ale ll'l"Qf dealer!, m~nufilct"'.r:lof stlll~ (special 0

• t~x~,) __ .. ._ ... . .. .._... _. __ • •__ .____ S,M2,723.07 91.0,2~, 17 197, GOO. 6~ 1M, 209, 12 lM, 352. Pl 107, ~U t5 BIBmps Jor dl,tliled ,plrl~, Inteoded for upclrt .• &l. fiO ',00 3,20 ',00 . lD ,M eM••t~mp, f~r distilled &plrl~ bottled in bond •. .. __ ... __ ..... I, 518. ~O 1, IlO-l.•0 8,11.8.00 21. 112. 80 :.'fl.2l2 10 17,tM.~ Container ltam~. (Liquor Tulng Act of 1934l ._ .•• .• __ ._ .• ._ MI, 723. 50 6~7, 732. 8:1 9'?1,OG9,~9 l,lG7, 57\1. 33 1;22O.UI.40 009.210. :lIJ " Z

Floor ",,~, (UQ"or T~.ln~ Act or 173~) •• • • •• __ ._. • • ,12.00 68. :\0 6, 119 13 .---_. ---_. _._- 311 72 I. t:K".1.00 F.rmelltf~ m81t llquo,". _•• _. . _. •• __ •• __ ••••• __ ••.•• _••••• •• __ • a2, H7, /'.S9. 31 80, 800, g9~. H 25,932, 432. !II 20, G21, 207.•6 19, 700, OJI. I>!l IS.102.HO.t7 " 

M1, 0Il~. 1~ 13., M,\. 81 W. g77, 27 14, ,96 ,0 5~. GG4. 73 " Jl~:t:~; " :_f_t_8_~_~~_~.~~~"~~~~ ~~_a_l~::_i.~_~_R.I:_~~~~~~ ~~~_CI~: t~~e_,~~~~::':::~: I~M~'t. i:~~,j::~:~·j:i::I:~~ti~~I:~~~~tl~~~§dtl:::"~~fi:I:::"~~§~ Z ~2, 2n, 772. 15 52,0115,947.19 t.3, 904., 701.:10 '\'\,052,1197.01 48. i71', a81160 > 

ToblMlCO monuf~etu"",; I, CiK"""n.'l'~) .. . __ . ...••.. __ .•••..•..••••• •••••• 1,156.287.11 1,1l2,8~~.(lol 1,251,2115.97 I, 3M, (..s3. W I, 299, H'~. 21 ~,OG213 "

CigMl (,m"m... _. _ ...•_.. •.. _. ..• . l3, M7. 78 11.l91.(;{) 12, t31. 56 13,~23, 17 12, n1. O~ ~, ml2~ " 1,174.33 2.710.73 2, 2211, 27 3, ]fiO. ~j 1. 00•. 10 "

< gJr'::i~ &~~?i'__·::::::::::: :::::::::::::::::::::::::::::::::::::::::::::: 15, 87~: ~i~: 1~,2\l3,684,!l(l U, 561, 9t.3, 72 II,G7~ .~2.00 38, :lf09, 088. 2~ Ji. 832. '~f>.:IS Snnff of IlIl d.>CriptlIlD3.. . _. _. __ •••.•_. __ .• ... .. . __ roll, 9')2. M 041, 706. O~ ~60.224.11 637. 830. ~2 578, 9i6. 3e tl1 \. 9;'2. ~7 "

Z 

Tobscco, rlTf"·IDK 8nd ;Dlotlng_ • _•• •• _••• __ ._ •• • _•••. _._ •• __ .____ __ t, SOG, 979. 211 4, 5e3. 319. 77 ~,1~1, I~O. 7~ ~,69., 510. GI ~,283'~~'.17 3, Soli. 1.13. ~~

Cigaretl~ P8....'" nnd tubes. _. . ..•••..•..••..•.....••_...••_..•.•_•. ._ 97, G73. 40 97,2~.19

2M.0Il 

92,2l9,SO 

37.72 

123,77l 

M.80 

3G 91,217. 

25. 

foG 

5~

82,812.17 ~12. 71 " 

Usf Total. d~~l., _. __ ".n~lt Ir~, ctc •. --'-. ------ -------. -. -.--.. .. .----

__ ._._ .. .. 

------ --- ·-------:I~··~·~ . . ~2,..~·~ ~·~ ~M,..~·t.. .. JOG. 73~'~' 1:~~~dtl:::;~~~~tl:~"3~~~:I:~~~~~1 ~1, ~2O.1li1. 71 .11, U7,1lS3.~6 48, JIlIl, 981. 82 H, eZ7, M2. 11 .~. 22[,. G~l. ~~

St8mp tBl""' (1l11~ VIII, Rfven~e Act or 192t, 8"",nd.d);

Rood' or Indpt>~dno,,", I,m.. 01 Cl\t>lt~l .ttlC):, dcNls of connylLlJ,C!t, etc. . 2, O~I, 217. 19 2,180, -lO7. 42 1,6M,0I8.H 1, ~39, G20. 4.1 I. 888. "7~ b9 I, TJ8, (;{)7. B7 

CapltBI sloe): 8nd 'lmllo' In\ll,.."st "':'e. ", tmn,fe" __ ••••...._..••.•,.,. _.... I, 232, 18~. 66 I, 19'1, 007. 71 1,235, 220. 00 2, 04.~, 56~.19 2,8\17, 7M. 07 1, G~I, ll'.l.'l. ~l
h ~·ea1"Mr ~ded }'1111(: SO, 1988, by ~our~-Contilliled

"
 

I 

TArlLE 4. Summary 0/ fllQ1\lhlll intcmat-rel'CnUll taJ: receipt" for t C J'" If 

2110, 2I'H. 20 ~,71(.~2

~,947.~lt.20

W'l.M9.70 I. 12i, 20 

~. u~", ~36. tlIl 

..~

"larch A prll May J"na Febru",y 

S2f, 79~, 1)1)9, 40 Dl1, 100. 300. 44 $31,02G,OI9.46 122, 8m. 198. 98 1Z'<1. nil, l~n. M 

40, 7Dl, 324. a9 'O:I.,I;H. 81t. 30 14.005,309.47 17.8:lS.gS~.i4 ,\7,9'lll.47U.6~

67,586,332. jO 700,735. Ill. 74 45. oal, 328. 9' '~. ~~g. ~~j: ~~ Mt.OOO.~IO.lll

8,8,3,01".60 1,1P7,436.27 8, SlID, 072. JO ~. 874, Q.U. 76 '462:421).08 746,1,;1.50 400,8'14.83 1.6\l<1,~'lL n n',485.42 

69,274, MJ. SO 717, 1~7,SW. ~c 19.P2.~W.13 42, 0>4•.100. 02 MI, 4RO, ~su. 70

, 141, gr,s. 06 274, 1>1\. -22 'ln, 367. 44 211, :,.','1. I9 10:';, El(lJ, ~2

20, 030, 2&1. 24 :17, 46S, roo. r.~ 24, ;<,10, ~\1Il. U 2~. l~. 929. 72 811, m5, 7:\11, (10 

l,M7,13l1,IO 25.217.m2.22 1.)6~.J;I.~:j 771,828. no 1.913.~3,I,Wl

1,~17,UI.4i 1,871,UU.&S J. G~O. 02.5 ~;; L, 9Jt, 32;". 70 I, SG8, ~H, j L 

17. ~~5, "'09. {I(, 17, ',2:1, Z81. ~7 211. ~D~. 4(){1. 7t I~, &13. (>t,3. ()j 18.RIO.N\b.M 11B. ',~I. O"i 712 OM.:13 771.<Xl:l. 1~ M7, 739. 77 SJ(!, M9..1Il 2S: 278. 89 :10. Oil:!. no 2t.llOO.OO 30, 1lI12. 3ll X •.108. 1'.1 

U7,l>SI..'l6 382.312.14 3~J.9tl.27 3M. 7AA. ~t 3.'i..\.03L.97 ~.lJ!(I.M 32, 1~2.01 ~II, 001. ~I \53,'7i.11 "ii. S79. I~

78.blJ.67 1l.~.SI 6J.lDL.SO 86, 970. 26 2_ 13.1. 7lll1. 22 

I I. 60 r,a~.oo ~oo <;'" :m.1\O 

u. roo.3.1 3-t.2G8.91 59.592.07 :H,0l5. 20 28, 700, 17 

:>:>2. 237. f~ ;30.:N. &.1 6PS,329.36 7(}l. 136. Sl\ 6SO,~.G3

•• 328.50 2,iH.54 9J. so 120Cl -'20;322;42i.'2O· 20,673.901. 16 22. 61liS.lM>I. B9 2ft. 301, 10~. M 1;;.974,322.91 41, 71i3. 54 t>O.S-lIl.f2 0S3. S07. 61 45. 002. "'1 44, &Ill. ~2

33,005. 2\lS, 81 ~:l, ~1>0, ~3-J. go 42.0:H,519.62 4i. 202. M7. 32 54.0I0.JO~.~0

SOI.S9R.3:I 1, 033. 800. l7 932,88\.17 l, 025, lBI. B7 , 1(;.1.1 ... 10 

ll, 272. ~o 11. 72~, M ~.3g3. 35 10. 2~-". 70 0.1JJ-i.2l 

1. 820. f>I! I, 3S\. 32 LG,~.~I J. jJ(l 1'>-1 1. JIG. ~4

43'm:l~~:l~ u, Jr().~Z'1.:IU Ji, 47~. z;o. 38 tl.ISt.1Sg.4'J a7. Ml.1. ZlO. {II JUI.~(".~N 51O.~0:J.~0 (,.:l2,O~L.&I t!l8.(~4.00

41)44,371.11­ ""~71,~7<.,,,1 4.IJ(lJ. ~G".'~ 4, U111, 1117.37 ~. 42~, Il-IS. 37 ·1I7,J{){J.nt U).I, ~I(,.I'I'J 1H, n07. 2; S5, (\flo. 00 110. 93:\. 7G I,O,17.U~ I t~. ('(I 20. 17 I IS, 08 &1.11-11­

all-,9(M,](I0.8l l7,~M.:JII2,m 4~. r,s2, ()O~. 57 49.C32,UVI.12 W, ~~2. :177. 93 

1. H7. 26G. 2b J. :HU. 1\l1l-.~J 1.~~D,l~7.32 1 3~~. 7JO. ~G 1,~75,I;i,23

l'JOol.r£l7.7~ 037.201. t.:I I. f>1:l, gin. 22 OlD. I~B. IS 1.~12.72;.4' '173, 724. 43 163, IU 71 101.216.&1 Ib~. 8U. PI 19~. 400.:IS I 

1.ll33. 707. 32 I. S02. O~O. 37 

210.066.00 

JallUBll' 

~~1. ~~~, /'<) I ~~~, 17&, SO 4M, lH, 1\0 ~40. Bill. 83 

.. n •• =~,fH~,(l7~.~~ I~, ~,'J. J;l I ".o~r,,41~.07 '_Cl, 'lOG, 110 -'~~'!,j'~"1'.j'~":I::::E3~'t,j'~O;!.j =~I'l4,:!22,U~ ~,4.\~.7u~.al.•~1

Souices 01 revenue 

lU'XIme, elew·proOt.!. Ind unJU5t...,llricbm"ot t",es; .•••.. $:.\1 02". 083.~8

GO'l>omtlnn !llemll" tOles. -•..•••••••.. --­ ----. .•.•. •••.. ••• .... ..• I_" ",; 'OO""'~.",""""I_~'-'~'::::::;-I~;;:':::~ lo,lldd"ellI1('lltll"te'es..••••_._. ·•••·•·•··· -... - .....••••••• -"1' 

•.... _ 62.036, 530. G2 

Towl hlOOm" t'U"5.•....•••.••••.-" - -.-. -.-...... ' .•. " •.. •••.• I:~'~'l'~lli'j"'!'~'j'l':I:~~~~~;llE~~;~:I:~~~~~~I::'~~~~*,I:~d~f,~~ J:,,,,<s.\!,,,I\l~ tn"6.'..•.•••.. -••. ----­ -. . .•- . -. - ..••.. •••.•••.. • 207. 255, 92 

lJllju,t "llrldu"'''L (\illo HI. H",,"ooo .-i.ci·';ii93C)_ •.•••..•••..• ., .•••...• 

1'01111. •..•••••••••...••••••.•••..•_ .•..••••..•. _ .•••...•••..• 5~,H2,090.95

•••••• 2S0, 174.0S Copit"1 stock [fIX•••••••• - ••••••••••••••••••••- •.••••••••• ' ••• •••••• 39, 02;1, 050. 28 

F.,t~'" \II•••••••••••••••••••••••••••• -.. ---­ -. •. • .- ..•••••••••• :::~::, .,',','":"~'~M,'~_,':'.\-,,;';:~;;;;;;::.'I.;;;;:;;;;;;;;;,;-I ()Itt 1.&•••••••••••••••••••••_. -----.-•••••••••• - •••••"""" ••• I' 

L,'!uor to,,,,,, l, 7~1, 910. 30 lliS\moo~J'lrll"lilllP<ITIOd),C"lsetOI ••...•...........•••.•••.•... l4,020.5OII.$ 

DJ'\ Illctl <l'lrllS <!nlP,,'t1e). C:<Clse 10:<. . .••"'" .. •••. •••...•• . •••• 636, 021>. AA D"l,ll...-J .pl,n. ,~olln""t,"n taX ••••• • •••••••••••••• •••••••••• U HI 32 

81111 or 'I..,~llo~ "'Il~'. ,'(l,dlol<. ct~ (Iml."lcd), elcl,o leI.. . .•..••... ....• 370'. 07S: U sun 0' i\"" kllo~ ",lo,,<. <'O"lle\,. clC. CdOlllC5IW). erelse la "...•••. 87. l>S~. 06 

llmndl' "Sf<! 10' IO'llh'Jn~ ''''''''l .dQ<lS··· ..··················'·····I..i· R""ll~.", ,el.nll and ...·nl.....le Ilqll'll" dealers, mnnulscturers 01 stills ~... 0:"0(.."- S7 lI..es) ••••••••••••••••••.•• __ ._ .. ·_·········· ••••••••••••••••••••• 3.<7.71)

Slami>S lor ~l.tlll..1'l'j,Il.' ;nten<l~ ror ~<port__ •••••••••••• " ••••• 31 ~3~ OS 

ellS/! 'UIlOl" 10' dl'lllle<l .plrl to bottled In hond ••••-. -••-••••••••••••••••'" ~: Sl 

Cootal"cr &ta"'l>5 If.l<luo, 1'1LIJn~ Act 01 193-1J_ -. ­-...••..•••••• ,... ••••..•• ~l. 57 

Floor Ill."" (1.I~"M 'rn.' ;n~ ,\ct "I 193-1) ­-­ -.-." •••.•••- •. ••••. ••••.•• 15, U3. 33,. 02 

t~:t~~;:.~.:~~~I~.~~~~?b~i~a.l:e.~~~:l~~:i~~~:i-ll;iu~~~~~~~~~~:~~:~~·~~:::::::::I:"~;~~~~,j~l~:t·.j:j::f~~~~~~I~~~~~~:I:~~;;~~\::'~~~~~,~J~~~~~ ToL"fM IIIOII\II.cturo" 7r..1, ,~&-&l C;~Ill" 11"'~~1. __ . ::::::. 1~, ua. 2(", 

CI~~" IlilSII) •••••••••••••••••• ----­ --­••••••• - ."................... 1,~I!).O~

CIRnrntiea IIOrlfC) ••...•.• -----­ - .. ­-•...••• .--.­ •••... •••..••.•.•• ],', 17\ illL. t~

Cj~ur"lloa ""'nll) ...•••••••.•••••.. _. -----. •..••••.••••• •••..•••...•• ~~'I.I'.l1l.G~

Snllllolnlld~~rll)\loIIS••.••... _ --­......__ ••• • ...••...••....• .. U 

'1'"bf'O''O, Clg"'otin d1(lwlll~ Impers "nd el\'l (lib""......... "mokln~_­ - - ' ... - -

-­ •••-- .. •••.. --. ...••...••••...• 

••••. ••••. ' ••••. ·1,J'~'~'i..i"j'~"!i:jO'~I:~~6~£:1:2';!!E~2~1:~~~~~:fJi~~~~~I,:~~~~~ ~2!l. To 

I"';~:~~:I.O~ .1.'~:'~~~~~~'_ ~~~~~: ~. ~:~:: ::::: :_:::: ::::::: :::::::::::::: H. 767. sn 99 

Slamp Into, (titlo VIII Uoy"pue Act 011921i. a, om,nded), • Bno'is of lJl(khtod~",,"'. Issues 01 ""I'llal <lo<-k. Mo'l, 01 ('Om'oya""", etc••...• 

CAplllll stock lIn'l ~lnlnlll' Im~J"~[ SIII"'"- 0' I'o",frrs. . . . . . ......••.. :.::.::: 

1').yJIl~m"I":..•.....••••••__ ••••••._.•....••_ ••••..•.••••••... ,'<'10'''' /,,,111.,,, 'olc.• or t'811S1"r" .••• __ 

·fOlf.I.•.••••..•.••.•.. 

~lRlI"t"<'!II'"'" !\telfo (8'0.1:1' 

LI'brl"'\lifll: 011'_....... __ ••••.. •••..••••..•••••••..••••. 2. 211, 2~o. 67 1. ,IS, H9. 02 1,8':"6,301. m 2, 41>0. r>4o. 72 2, M.\ l09. t6 3.10'7. f1.%. 70 B,ow~ ..·wnr(R"(I"'I;t . __ ••._.................. 13, 2Q'J. 44 2.,.1\50.66 :lO.534.OTJ 38,Ol4.O8 46, 2(il. 0:; 27.760.17 ~1.lclHIS........... ••... ••••••. ••...• ••..••••. J)S,29l.74 427,254.70 309,73{,.25 177.152.07 IlJ,2;:;.7(, 1'llI,0:17,63 

On<olln. .••••••... ....•••• •.••••• __ ••••...•••••.••••.•..•••.. ]f,.,\JI,890.~'; 1.,.:>-\1.199.08 14.2Ig.790.ro lG.l:lG,o.b:l.87 11,3Sl\,266.47 lr,.~'~.~71.S1

$i~:n~:!~~~~~~:~Hc·.:.:::::::::::::::::::::::::::::::::::::::::::::::::::: ti~:~~~ tt~':~1:~ ttn·: ~~: ~~ t~~.i~: H ~',~~: t1~~: Th 

Anlcl"" mRd~·ofJu,•••' •••.•..••• •••••• •••••:.... .• 509.051, 02 t07, 018. 82 3\0. 131. Il8 Zri, 131. !'2 I, l~: ~: 1'7. !oil:' 13 

AlItolPohfJ. truck•.•_." •••. .•",,_ _ ___ ..•••• " ••••...•. _. •••.. .l..\9, 225. 91 ,10. 818. 74 274. 21lO. 90 1i7. ,62. 74 3:,0, ~91. Q1 1'l7, 3l8, 64 

Otho, aotomohlJes and moLOI~)"c1\'S..... •••..•_•..••••..•••..••••_... 4,3t)(\. IS;. {rl 3, S'iJ.OIS. 32 J. 584. 488. 20 4. 2119.1tl.\.S'l 1.3~ ,02.88 ~.8lJ, 001. 06 

1'1U't.! 0' MOeSStJrle.' lor nlltomololles.._.__ ___ .••..........•.•.,........ 700.729.4-1 .l/i',OS9.76 470,317.73 w5. 1i2li. 2.5 37.... ~17.0.; oIO.6GlI.08 

Rltdlo SC(..', l'hooOgmph reco,d,. ele... .. . __ .•.•......••••.•' ••••• 30;. '4~.117 :/00.$0. 3-1 2~9. UII. 08 231.~. 49 W7. 0-'.0. Z8 418. S'I'l. 01 M""hllnlcnlr~lr;~rat~._._ •..•.. __ .. .. -........ ...••..••••.•••••. 463,42~.49 618,664.12 5jl5.57~.fi3 1.(197.320.79 7llS.Wl.-17 ~I~"J.I~

SjXlrllog gOOd&.••.••••••••••. _ •••.. _.....•••••.•••• 825, 439. 91 431, &i l. 14 495. 617. X .\&1. alS. 4J 010, S!l9. 91 ll:iI. 0 IJ, 2.\ 

'FI,e",ms, shells. lIod rnrtrldg", . •.... _ .••••••••••.• :10,411.05 ~1.7911.4:; )00,901.43 jl~.5S1.2,\ 204,065.~ 17~.GSl.3:1

I'ISlol'lIn'lr.w>I\·.l'3•.•....•.••••• __ .•••..••••.•••...• 4,455.;', 5.':r.."'8 7.180.16 ),;"'.46 0,&18.37 lO.~OO.20

CI\DIOfil"lIlIdle"'.s _ _ ..••••.. "........ 121.~:J8.02 1l0.067.:lO 70. '11l'J. 47 1',1.H~.21 5l,J07.n 12J.OM.90 

Chewing 1'lItlll.., gulll............... ••~.................... - . . ..•••... -..•••.•••-••••••••.••••. ..••••.••••. "I~E~'~'~' a~. 797.GJI. '"~~.64 ·~'tl~!2i·~':' 29.296, Mll. "~'~"t-1,.'tl.JE'~"!'~' &~ 2~. 71:(. 71,. ~~"t'17:t' 7~ :1:~~"1'~'~'~";· 3l. 3f,f,. 631.08 '!'tIJE~"!;j' 'II. ,211. 938,04 '~'!':''t;tl:~~"1"j'!~1·j'!· ai, t07.MJ, 82 

MlsceJlolleom fll'''''' =-'= 

SlJ~lIrA.tnIIU:17..••••••• . __ " •••..•••.• ~,OI5.427.99 4, 30G.4J0.21 'l,I).'(I.OliU.:l1 1,\174. 97·l. ril :J.815,2M.SIl 'l.~17,1I111.1~

lI11llllll"nll' Q,,,,I Acl. nr J937.. _-. ..••• _. '" .. _-. ' •• _.. :tIIO, i'O,'. ;'l ~.\l, 7/, I. J.'. ;1I"i, Wi. 7~ ~17. 01:!. 4~ " ~,""', ~,'. ?,~_ ~II~. 71 ~. ~(\ TeJoIJI"'nn, tnln~rnj)h. 'lIdll', ",,01 e3ble ladll/;", le".<od ..-I'o".III.C............ 2,100.614. f':l J. 007. 014. 2.Mil. :117. I~I ~.11911. UAA.1l2 • ". l. 87:1. 010, .IS 

T'R"Spnrlolioll "I 011 iJy P;/'. Jill•..••. _. ..••'" ..•••.. __ •• ••••.•••..•• 1. 044. ~'18. 30 1.004, 1I7g. 02 J. I;7, r.7~. ~~ 800. 71i2. ~9 ROO 3BO. JCI I, OO~, 2R:I, on LMSn, 01 sRIo~lopnsl( bn"''''..•••••. ••..•• __ • _ __ ••.•..•• " •••.••••. _ t~7. OgO. 08 239, &Bi. 0·\ 170, lM. r l 170, 75.1. (10 " .~~,,: !;,'.' ~.~ 1m, 8~0. 92 A,lml",lou In t heo!n,.', concerts. caborets. elc.•••. _••• •••.. . .•• ••••.. •••. •••• I. :11<.1, 415. 6:J 1. ~m, ('lO. f>3 l, 7~. \17.\. ~7 l, 1'>-11. 517. 57 "'"'" I. 02i. 4[03. II Clob ,h,,,' ""'I 1111110110u 1""'1.•.• •••..• ••..•• •••..••..••••..••• _ 355, 023. O~ &ill, 19~, S7 10111. lJlm. ~1 450. 007. 37 (;(12•.;29. ~6 610. MT. 5~

Ad "ltemT.,1 a"d 1"'>00." 0' renO>'Rted butt~r, In "0<\ Dour, oOLl mlod eh,,"~o.. 1. 810, 90 I. 115. 32 1, 7f.~, ~T 1.:150. 21 I~. 14~. ~O 1. (~I. 7ll ()1~nmnrgllrJM. I"dudJug S/'i:;'ol t lIS .• ._•••••.••_•.•••.. __ '" 13~. OSr,. 97 J la..'l~ l. JO Ilf,. (lor.. :10 QI. nt. 115 &G. 1l33. b.'i J70. 833. &G 

)\'..ooU~,'ndl"lln~8peclo tax"" ••••.. •••••.• •••••..•..••........ 19,034.30 I;, 73.1. f,(J 2'l.~~2.Sol 1.... 652.27 n.31J.30 2B,an.U 

Coronul. Ole.• Olll processod (soc. 002"'. He,'elluo Act 01 I~J~)... . . ..•..... . . 2. 01 J. &13. ~~ 2,3X. 107. 48 I. 6:10. O~/>. 83 ~, ~. ()j'I. 61 1, 269. 477. U l. O,'l,'l. 80l. 04 

Vn,dn ~I'III~Qm l!foellSM'<!, etc. (<ocs. 6Ool0nd 005, He'·en". ACI or 11l31).... 71. WI. ~I 91.001. 9~ 83.(l2Il.51 ,g. 4.50. S.:l SO.2S(I.1J; 12.100. 11 :-.'aHo""II'I'''orll\~Acl._ ••..•••• •••.••_. .••••• •••••....•.• ....•. 1(;6.67 e2S-13 J20.FJ 700.00 soo..n2 :J.15].3J

R'1-'OI<1"'1 ta''''' ~11 boaUl, candy, ebech, dl~idonds, solt drinks. ~r~l,(i OOn· 

""ntnlle>. IIQd jowolry•...• __ ._ ..•••.. •••• ' • ••••. ••••.••...••.••...• 41. GS2. 4~ 28, 7&1. 13 13.873. 63 13. AA~. 7l 61. 165. ~3 lin 41l3.llS 

Pa~ :F~~:r,~~ .o~ .I~.~J:~~.~:~~. ~:~::::::::: :::::-::::::::::::::~:: .. ·I:~"~.J"'~' ,j:"~;~,~:~"-t' ~~'E"J,,~::j:"~,~;:: ~1:tf:::"'~"J'~~!,j~~:~'j: ~1'tf:~'-'~'3ro!. E''J'~~i;:':~~:I'E'-:'~.!~j:11:' ~~;~II__.",,"~"',:,:,:,.,~;. S<le1AJ S"-'UrllJ' A~(. L1tl" 1X (e[::rcloym~nt 01 S or more) 11.838.930.911 

S<le181 S""",Ur,'CI. Iitie VIII ( d·ng<) ooo"lltsJ •••• __ •.•••• _"' .. '... . •••. . ~3, ~5G. 6'll. I9-'J 

H~~rt:~i .~'~.l~ .~~:I:~~~.~:~~~.n.~[.i~~ ~~:~:::::: -:: :::::::::::.::::::::::::: ~~:l~:j~;';:j'~;~~;::~~'t~~~;~~;1:~~~~~t~J.~;~~tt1:~~b;~~I:~;~E~ Grnnd totaL.... ••.• . .•.•••. _•••••••. _••• __ ••..•••_••...••_.•••.•,....... JO~,:Wl. 1~3. 13 
94 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 5.-Summary of lnlernar-revenu,e coll.dions, !Jean ended June 30, 1967 

and 1938, by 8o"rcu 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 95 

'TABLE 5.-SII,mmary of internal-revenue wlledion8, lIeaT' ended JUM 30, 1987 

and 1988. by BQufua--Contlnued 

,~. Iccr>lll8e or 1937 "" deer_ (-) I 

Manufacturers' excise tnes-(lODtlnued Pistols Bud revol vcrs. __ •• _____________ . ____ ._ t109, lBO. O~ $!l7, 1\62. 48 -121,517.67 Carner... anclletlSeS_. ____ . _____ •••• __ • _______ .. 079,610.41 1,300,!l5l.~; 317,244.84 Cnawlog gum. ____________ ••• _________ • _._ .. g~O, (67•• 1,00',740 08 n,?72.50 

TotIlL___________ . ______ ".___________ •• • ._, H9,8&3, 629. 72 416, 753,616.33 33,100, 113. ~g

]l,flsee\!oDl'('U! \.a'te.9' Jlltuminom Coo.] 0\(1 of W37._._ "••• _________ -------_. __ . ---.. 3, 211, 6OLll4 S, 21l, 601. 01 Telepbone, telogropb, radio, and cable facUlties, , le..'lt>~ W"lIS, otc___ .... _. ______ . ___ • _______ ._ 24, ~60, 626. P71 23.077.064,62 -602,562.46 Transportation of oil by pipe Une ____ .. ____ • ___ Ii, 244, 005. 57 !'1,,117, 030. 37 I, 27Z, g3-l. 50 L8l\Soa or safo·deposit bon,... ___ . _,_. _________ 2,030,7H.~7 2. ~I~. l68. 73 -20, 5oM. &4 Admission l.O theaters, C(lll"",t>, ""b"'~t:l, eto~_ 19,740,101. 73 2D, 800, ,,0. 4g 1,060,&17,71 Club dullS ond initiation fooo •• __ •• __ • ______ • ___ 6,287,768,24 6, 5.\(1, \1;\1. 12 26~, 152.l!!l .Adulterated and prooos""d 0' ,.llOntaJ butter, mixed lIour, and fiJled e1l00>O________________ 17,127,42 40,12~. 9, 2'1. 0911. M Oleomargarine, Including special IMIlS. _______ 2,:J4B,416.24 2, 485, 925. (Ll 1l7.~10.39

Narcotics. including s pee illl t" x e "n d marlbuana. ____ . _. ____________ . _______ • ____ .. ~7J, (92, Bl 61(,1&4.31 671.110 Cocouut, etc., oils procoSl;"d (s"c. 602!1i, Rev.· nue Act 01 1934) ____ . _______ . ___ .•___ • ______ .. 2~. !;81\, ~1Q. IB _2,218, 2M- 18 Crude palrol.UlIl processed, "10. (60<)8. 604 and 27,470,0:iO.~O

605, HevotLue Aot ~r 193~). ________ • ___ . _____ eltt,lg2.lI/I 991,243.01 07,1l/l~.U National Firearmg Act. _______________ •• __ .•____ ~,Cl:J QJ 10, 746, 6:l 6, 295. 6~

Repeale,l t",~, on boat;, candy, checks, dlylde~d", "Dll drink" grape CClncontratllS, and
 ·jewelry _. _____ . ____ ..___ . __ • _______________ •. 850,396.12 rot. 1(1(. ~6 -3-16, 291. 37 

Ro""ipls Irom othOT miscellaneous gOUT"""____ • 31,261.89 0, 1J()fI." -21.053- 30 

Tot~L •.•__________ • _____ . _. _________ .. ___ 00, 288, 963. 39 JOl,l:li1,~19.i6 2,S4-7,M6.07 

Sugar Actoflll37 ____________ ._~ _____ . ____ •..• ___ --. -------_.. _--~ 3D, ~G~, l36. It 30, W9, 136. a 

Pay r"n I...os:
 lI.. 8"01a1 SecurIty Act; title IX_._. __ ..• ____ .•____
 5S, 119, 313. 6Il 1lO, 266, 63-1. 13 11, H7, 220. t~

S"",al SOOIlrity Act, tltl" VIlI. ............_. __ 291,339,000.61 002, 918, 02~. 45 2'5, ~7&. ~34. SlI Ra!lroaJ. employm"nt oompen.'utien te:res.•••• 286,003. M 149,475, 600. :lB 14~, Iffi, 762. 8:1 

Tot~\. .•___________ •• ________________________ 26~, 745,:lO7, 84 7H, 600, 225. 97 ~76, 91., 91B. tS 

OranrltQtal.lIJ1 CClll"l"t[oog_________ • ________ 4,GM,l~UI~.~ 058, 766, 314. 33 1,~M9,09g.oa

TABLE 6.-Total i"lernar-revenue collecliOlls, year. ended June 3D, 1863 to 1938 

Y•• Amount "I Year Amount Year Amoun~ I 1863 1_. ______ . 

_1­ ~1, 003, 192, \13 _______ $130, 894, 434. 20 1915__ . • ••• .U~. 6Il1, 023. M 

1800_.. I l4~, ~9(, aoo, ~7 1916.._. _.'_'" 6l~, 723, 287. 71 mt::::::::: m:~gg:~lt~ 1891.. ••• _ a6,O~~,H5.07 1917 •••••. 809,~93,MO'«

310,120,448.13 1892. . __ •• 153,8~7,Mo.35 1918 __ •. 3.698,955,~20.\13 18~7_. __ . ______ 2M, 0&1, \13"- 03 1893 •••••• _ UH, 004. ~B9. 67 1919 .___ 3, ll5O, 150, 07S. !Ill 18(.8___ ••.• _. __ II IW,370,925.59 18W__ •. __ .•_. H~,168,44g.70 10.0 5,4!l7,580,~51.~1

, 

18(19._._ •••. _•• 1~9, 12i, 126. 86 1895 • ua, ~4r., Q17. 7~ llY.'l___________ 4, 59:;, ~~7, OGI. 9~

1810. __ ••.. __ •• ISo', 302, 82& :J4 1800 ._._____ 146, ll3~. M~. r., l~~~ . 3, 197, 451, osa. 00 

143, l~, 3:l2.l0 l8~7 • 106, 6l~, ~',l:.}, H l~C'3. __ • __ ._•• _ 2, 621, 705, 2n 67 l~~L::::::~: 130,8\10. 09(;. 90 Ig~8. • • 170, 86~, 619. )\. 1~~4___________ 2, 700, 17~, 257. 0It 1873•. ___ • 113, 5ill, 012. 80 18W_._____ :l73, 484, 573. 14 1~25 .__ 2, 584, l40, %B. 2f. 

102, m,OI6, ~~ 1000 •• _ 2116, 316, 107, ~7 l'.c'd.__________ 2, 835, 9W, 892. III llQ,071.-'15.00 19..11___________ 300, 871, ~li9. i2 1921.. ._ 2, 8M, 083, lC'lI. 01 116, 7,i~, OO~. 2'1 H.H_ •• 271, 807,1'IlO. 25 11028•• 2,700,535,537.68 

lI& M~. ~JO. 25 100:1.. •• 2JIl, 740. 925_ 22 1929 . _ 2. \139, 0:.1, 375. fa ) 10, 6,"1. 1m. 37 1004. ._._._ 232, 9O:l, 781. 06 1930 • . _ 3, OolO, 146, 7:13. 17 

m~--·---::::~

im~;~~~~;~~;; l~•. •• 23~, 181, 976. 37 10JI ._____ 2, tW, 2;';, 7M 2~

18'---' 

1I3,44~,~'1.~g

l2.,l, 001, 9][;. 10 1000 . __ .. __ 2"9,102,738.00 1032. 1,5'7,l~1,042.M

'1~5, 21~, 91~. ~o 1007_•• 2'i9,ti64,Q22.B5 1033 .__ l,r,lg,839,~24.30

188:(-'-'--- ---­ 1~1'-'-------' 14o, 5n, 273, 72 1008 .____ 2~l, ~ti5, OW, 0" 1l/34 ._ 2, ~n, 23~. 194. U 

14(, ~5.~, 344. 86 1009 .. ~.ti, ;;12, 719. 22 1035 • 3, m, n" ~72. 18 

i~f·:· .:- ..- 121,500, 030. 8~ 1910 , ~~9, ~~7, 2~0, 16 1~36 .~_ 3, 5'!ll, ~08, ;\liLOlI Il~, nl, 1~J. 07 1911 .. _ 3·1~,5:.'d,2W.73 1~37 _. ._ 4,0[.3,195,311..28 11~, 1)(12, 669. 44 1912 _. .. _ 32 J, <i 15, 094, 69 1038 • 5, 0[08, 765, 314. 3a 

tiif~~:~~~~:: 118, ol:I7, 301. 00 1'4. 12f1. 47.~. 32 m~ ------.- ~,U;' ~~' ~-, .., "0,08

In"",...e or 1937 ,,~ 4__ (-) 80""'" 

Income, llXCIl5S-PTOl!l.I, Bnd unlU~I..enlldlnlebt

taxes: CorPOr~tlon Income tMOS !$l, OM, 923, 129. 52 

lnd!?iduallnNme taxes •• __ • __ • __ ~_. . _ I. 091, 740, 746. 47 

. - ._­ - - -

28, MI, 719. 11 

31,35O.~97.4Q

6, 090. 613. 70 

~, !~~~~:~

136.11 I 

81,o6J.OOZ.I~

B2.::,tIQ.2J 

6,900.OfA.16 

100, 5~2, ~la. &I 

35, 974. ~~2. JJ 40,819, 179.M 16. Jl~, 161. 3g ~,~IO,!;8I\.:M

9,010,872.08 

6~, ~.:4, 91>3. B7 10. 0!I5, 7!lO. 21
 ~,7M. m. Q7
 ~,',)12, 574. 04
 t,!101,661.46
 

3, 2'J.i, 3~7. 22
 

4~, 2<12, 900. 72 I -23, 686, :>i~. 311 

20,~, 551. 38 

18, ~M, 346 01 3, M)~,:lI<8. ~7

4,052, 567. 3J H2, 107, 43 

31,6M,02O.49 

487, M9. 00 4, (<!J, 673. 16 2OJ, 618, 079. 78 

:IB, 455, 401. 97 ~1, &l7, J$J. 00 Ill, ;I~O, .'Itl,\. 4J 5,:J41,91lO. r,0 

6, 600, 6o". ~2

43, %4, 6:W. 25 

7,9!lB,~01.'9

~,&48,ll-lI,~4

B,629.Ms.~a

6, tJ63, 204. 4B 2, 8~5, 073. 06 

-8,668,128. n 

-12,996,251.48 

1, ~97, 425. 18 _133,O:l5.l0 

-t91. 5()( 0' 

)02,018 il3 -:l34, Il4L H _2, 21~. I~O. gg 

7, 1l~, 200 20 2,(SO,~i9.M

-8. ,rot, 09~. Bg 

-l, 982, 51,\. IMI -577,707.74 

-', :1.14, 005. 2~

-11, oo:l, Uf. 62 - 2, 0\l6, 9.8. 42 -005. 4:lO. 43 -1, 0ll3, 515. 11 -138, f~6. 98 _J
 -407,:lB(.10

']'ario'l or H. montho, t'om Sept, l, 1!lO2, Ihe day ou ",bleb the lnlernal·rO?~nu6low. went Into pmcll..... opera,I"", to JuU" JO, lSB3. 

,~~ di'*itjifitArlr)iyeje...,...,1.Iwo r+ stJ::!1' tmit ;'.ilt(~~"''.!t.H g,.• 
•

.. 

o 

fz 

~"

." ~-,~."'... ,,­ ",~~;<i~.s:~"J::' ~;':t tj::::::,~ "'''' ,. 

_.,-­ -.~~~~g8~~g~~~~~~",~~~

~o:-

",~~~8~~~~~~~~~~~~~~~~

~".!~.

~B~~g~~~~~~5~S~g~a~t~

.

"Ii, 

~i

;1: . 

~:
__ _ 

'98 : REPORT OF COMMISSIONER OF INTER}'~AL REVENUE REPORT OJ.' COMMISSIONER OF n.~TERNAL ItEVENUE 99 , TABLE 1 I.-Income 1tU: rdurn8 received and dilpoeed of during the fiscal year 1988, TABLE: 12.-Regu,lar income l~ a8s888menls. dU,ri1lg th~ fiscal year 1988, by l~

ro 

'

bu .. /, ~-_. ­

y­ ?~ fr-!l~ slons 

July I, ,ro, 

Received 

during 

,.~

CloEKl(1 

during 

year 

Tron.. ,,­ 'm"" yeDt 

~~fl'vi: slon~

Iune 30, 1938 

00 

"' " " 00

•

" " no 

'00 

n, '" ". ""., 

"" 1,~1l

6, 021 12,Ml 

19,302 

1'~6

In field 

Juue 30, 

lOJ8 

--­

" H '" 

" " " " " « 

" n 

'00 " '" ~,

.~

~, 820 

15,997 

211,151 

307, ~O3 ,,. 

Total· 

on hand 

June 30, 

--­ '''''

n' 

.. 

"

M 

eo

.. 

'" '" '" "

", 317 

"" '" 877 

I, 2S1i 

2, ~5{I

10.841 

28,008 

Z3~, ~13

308, !l84 

'M 

In 00-<1 

meJu, 

30,103 

--­

,

,

,

,

• 

---_ .... 

IV17.•••••••••••••. tglB_______________ 

19l~___ ••.• ___ "._._ IInD_______ •• ______ llr.lL. __• _____ 0 ____ 

'1022_______________ 1m. ______________ 1024 __ • ___________ • 1025_____________ •• 

1026. ____ ••• _____ •• 1027____ __________ 

192fL ____ ••••••••.• 1112\1. ___ • ______ 0 ___ 

1930 _____ •• _._._. __ 

1931.._••••••.••••• 10~2 ________ • ____ 

a33.• _.. ____ .•____ 1034___ •••••• _____ 193~____ ._. __ • _____ 193~________ • ____ •• 

1937_. ___ •• __ •• ___ • lQ38_______ • __ • ___ • 

"' M 

M 

W 

M., 

'00 

m 

'M 

'" ~,.00 

'00 

'" 'M 

',000 

~,B08

1~1)8~

18, 3Il5 "B ---------­

_......... 

m 

'" ~,

~.

'"" 

'"

,.. 

Me 

"",.

... 1, lOa 

1,928 

2, f008 3,113 701 

11,71S 

52, G7~

239,728 

1, 003, 7~

892, 9S\ 

"' 

00 

'" '" m '" 

oro ,u 

'" '00 

00' n. 

1,2t7 

1,830 

~. ~J2

~. 101 

"M 

3S, ~07

210,667 

1. ~M, 717 8lil,lH~

00 

'" '" 'M '" 

'" '" 

~.'" 30,1 

~"'" ro, "",

9n 

1,240 

2, ~03

~. 4G7 Zl,3U 

34.114~

lB,tM..,

, Tot~L ______ 43, 48~ 2,810. 710 2,718,442 91.274 4~, ~78 54S,280 592,758 ", 

TABLE 12.-Regu.lar income t= a88e88m~nts during the fiscal year 1938, by la~

(aJ TOTAL REGULAR ASSRSSMENTS 

1917. • ._. __ ._._. __ •••••• _. _ 1918••• •• • _ 

1919 • • ••••••• _._. 1920••• • •• _ 

1921. • _••• _._. • 

1922•••_._. • •• __ • _ 

1923 •••__ ._._. • ••• _._ ••• _. 1924••• • •• __ • • _ 

1926. • •• • __ • • __ 1926_ •• • • __ 1927 •• _• • _ 1928__ • • _ 

1929_. __ • ._. ••• __ ._._•••• _. _ 

1932_. }~~~:::::::::::::::::::==::::::::::::::: • • _ 

1933__ • __ ._._. • __ • • _ 1934	 _ 

1935 • __ • •• __ • • __ ._ • _ 1936 • __ • _ 

m~:::::::::::::::::::::::::::=::=:----I ',U"', "1~;:;' I .0, •.....,.~, I 

TOlaL._•• _. __ • __ • • __ • •• 1120.978.630.~ I 'Y! 01? ".'" AI I 

(b) ASSESSMENTS ON AORRF.MENT DASIS WITHOUT 9D-DAY LRTTI::R 

$14.398,38 

21,1)82. 015 19.190.77 M,OI3,3.\ $59j.2O 39,627. M 

8,193.18 

12,110.711 433. S9

3,471. H 423-00 12,(187.62

37,014.52 

14,ro3J.H 

iili~:~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 23,191. 71 12.497.95 2, 224. 86 22, ()(l7. 66 

60,747.81 

,~, ~31. 19 I, ~3j. Q3

102, ~68. 45 

7~, ~711. 015 

40.Q57.72 1,602.92 IZ5. 089. 02 

02, 310. ~6

~7.411.;n 2, 7g$. 6,\

s. 2{8. 54 169. g~~ 20 (19, aso. 19 ii~;;;~;;~~~~;;~~;;~~;;~~;;;;;~~~~i~~i;, 17,7M.47 5W.l~2.5~

1,1)80,113.45 ~1l,1I8.1l3 221. 277. ~2

1.861,465.33 

1.100,156. 91 698,852.00 76,490. ,02

}~~:=:::=::::::::::::::::=::: :::::::::: ,M, 4~0, 36 4,21,169. g7 38, MO. 64 1928 • ••• . ._ • __ • __ 2, 392, 311. 34­ 1929. • ._ • •• ----.-•• 1, ,\82, 9gl. 35 785. ~H, 45 23,~Rr.3

4,155, 003. 51 1030_••__ • ._. ._._ •• 2.801,051.36 I, 224.~:H. 33 3II,li08.12 6. OS.<;. 34'. 31 11131 __ ._. ._._ •• ·_·· 3,724. f,5Q, 42 1.326. OIl). 95 <l<~. 738. 00 605, 321.89 11132_••••• _. • ._ - • __ • 4. 210, 1lIl7. H 1.431, I'll. '8 22.000.67

3, 578, Q·~7. 47 1, roo, 312. 17 51, 5W. 71 ~, 670, 920. 35 11133 • ••• • _ 8, 330. 503. 79 1934. • •• __ ___ ._ ••-­ 7,121,556.23 1.613,323.13 05, 624. 43

15, :l12, 707. 62 2. 4!1<1. 1.13. 02 HM, 508, 59 17,~71.409.23

193~. • __ • __ " •• • ._ •• __ 22, 627. 403. 8i 

HI, 20-\ 048. M 

20, 3114. 712. ,\1 2. 105.1lr>3, 93 I'll, 637. 40 I,OO!l,Sro,97 ffi, 004. 86 19,272. 877. ~8

I. O\lO,38o. 33 13,215,82 1.~~. 91 1,104. 31i/I, Oft im:::::::::::::::::::::::::::::::::: -----_._-_.- --­ --_. ------_ ...­ ,"00 '"00 TolaL • • • SO, 621. 807, 22 14, ,\70, 6~.~, 9S 116. liM. 29 Q5,S09, 16\1. 4lIltear8~ContlilUed

(cJ ASSESSMENTS ON AOREF.MENT BASIS AFTER ISSUANCE OF IJO.DAY LETTER , - I 1 

y- To< lDte"'llt Penally Tola.! 

""",,,,,,,,""""""""""""" """"",,,,,, """"""""1""""""""1""""'''''''' , 

•

•

•

• ii~:::::::::::::::::::::::::::::::::::: ::::::::~i~:~: :::::::::i~~:~: :::::::::::::::: :::::::::::::::: 

•	 1921_•• • ._. __ ---- -----•••--•• -___ Ill22_. • __ •• ._ -.--------.----.--.­ "• 11123------·- -------------.---••-.------­ IOU•••_. •• .--•••-- ­

1025. • __._. •• _••--.-.--­ " 1926 ••• • • .____ 

• 19:11 • -._._. - - •• ­ 1928 • • • • • ._.__ " " :~::::::::::::==:::::::::::::::::::::: " 11131 ._ • " 11132 • ._._. __ •• 

•,

• 1933. ••

1934_. •• _•• ._._ • 

,	 1935 

, 11136_. • __ ._. 

To1al •• • __ • , 

._. .___ 

•• __ .___ . 

1917 _. __ ._. • _ 

1915. • __ •• _. • • • • 

Yoo, 1019._._. • ._. __ ••• _. 192(L • • •• __ _ • •• __ 1021 • __ • • • ••• _. _ 

1022._. •• ._ •• •• __• 1923 •• __ • • • _" •• _._ 

1924 .____ _ ••• _•• •• __ 

1925••• ._. __ • ._. _ 192ti_. ._. "._. •• _. 

1927_. _•• • __ • ._._ • __ • _. __ 192'1.•• ._•• •• __• . __ Ill21l. • •• __ 

1930__ ••• ._•• __ •• __ ._•• • • _ 

11133._._ :~~L::::::::::::=:::::::::!-=:::::::_ • • •• ._. __ ._ 11134 •• . __ • • • __ " ._ 1935_•• __ •• •__ • •• _ 

1936. • __ • __ •• ._•• 

11137_. _•• _• • ._•• _. 

TOLaL • ._. ._._. 

3, 100. I~

1, 78~ 36 

152, 204. M 83, 973 62 

18, 200. 2S 30. 667. 29 

42, ~74. 72 12e, 6.15. 15 

g: 71, 516. ~~: 60 

182, 1M. 11 738, 613. 28 

2, 297. 75 I, 600. 11 

1m, 285, 81 62. ue, 54 

13, 301. 16 20. 491. 09 

25, 32'1 86 14, 701. 7~

l~~~:: 23, 150. 99 

~s, 375. 24 164, 6lH. It 

._._.___ I, 221. 378. 43 216, 7M. 2~

• _.___ _ I. 072, 000. 33 1l~, 719. 25

._._. 238,000.69 14,026.03 

._._._._.__ 4,038, 5,17.41 868, 7M. 93 

year. (d) ASSESSMENTS BY DEFAULT

$764.64 

1,044 

11,294.59 

~, no 311 

,1, 163. ~B

181, 6OJ.:n 

H, 5,\2. 2ti 81, ;)66. 68 

H,118 39 13,72(1.31 

7,35/U18 

99.687.31 

340,778.19 

44(J. 600. M ~75,486.;;S

1,120.360.15 

2. ro5, on 68 3,'00,702.31 

1,200,179.36 

158,0ll2,49 1,10'224 

'538. OJ 

I.~~

8. 147.80 2, 92~. 51 362,09 

161,199.70 

Q, 09~. H Ga, 73~ 03 

10,011,49 

S, SGO. os ~,341.71

51,365.'0 

1M.911.86 

17fo, om 1\'1 15T.n~,22

300.713.36 

~34, 3i18. 4~

.001.911.97 

217,100. 53 11,351.67 W.M 

$32.00 

205.84 

',M 

18.89 

61.13 

~~D

~_H

~~~

~1.1S

~~~

~~,os

l~mM

~m.M

~mw

-~

1,4UW 

~~W

$252. 00 5,693. '5 

3,300.97 

272,509.3,1 

WI. o!Sl. 29 ~1,50I.H

62, n3.11~

76,990. !r.l 

IM,m.no 

42. 4~. 9:J 

38,146.0<1 

05,830.21 

235, 210. <19 

920,977.85 

I, ~53, 3M. 3.'1 

1,197,719.(18 

253, U6.08 

t, 082 029. 43 

$346.49 

~1~~

M~ 79 620.53 

5OQ.16 

1,679,08 

C, 13~. 10 1,236.37 

721. i3 2,731.80 

1,HUXI 

20,119.95 

121,338.11(1 

IH.~55.~1

)41,21~.,19

IM,IM.sa 

161, fo79. ~8

101,730.00 

~S, 213. 08 16,100.68 ••• _. 

$1,6(9.15 

~Ul.~

19, Q98.18 

1, G~4. 46 ,1,033.73 

3.\.0,'572. 111­

29, 7Sl. 77 H6, M2.llS 

U 921. 31 25, 3~7. 2S 

13,H2B2 

111,20'2, M 

61B,028.94 

701,007.98' 

77{,~5o.39

I,WI.289.~i

3,852,000.81 

~.2(I(l,3-l5.3'

2, lG3, W2. 97 18~,~M.7'

I,152.S9 

10,928,847. Ul 2, 483, 700. 4;) 1, ~32, 632.80 14,1145,18(190 

(0)	 A8SE8SMENT8 MADE AFTER DECISION DY THE UNITED STATES BOARD OF TAX 

Al'PE.\LS 

, 1917 • __ • __ ••• • __ •• __ • __ • __ • 1918 _ 

1910 • 

1920_._.

1921 • 

1922. __ •

Im_ ... 1924_._.

192,1 __ 

1920. _ 1927 _ 

1928__ ._ 

lll21l_. __ 

lW(L_.

1931 __ ._ 1032.. __ 1033 _ 

1034._._ 

1035..._ 

IlI36_._. 

T<>tal ••_•• __ ._ 

I·
 
• • :":-0 !'JO~'," '" 

~~~~~~~~~~~~~~~

~8~~~~~~~~~~~~~

.".'".:-' 

.§g#!8~.,",'p~.~.~!=.~ .. 

~~~~~~~~%~~;~~~

8:~~~~~i:J~!:l.'!lf:><l~\"!;~

~!!!!!!!P!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!"!!!!!!!7!!!!!!!!!!!!!! !!!!!!!I!I!!S Z .....7iIfj
 

,

, 

••

,


• 

.:0:: I P'~ .[g fi_~§i~_ti_§

~~~~iE~

g:8~t;;;:5l

.;::' • !<';;=;=:_8.~

e~~~~~

l'?~!;l::;!:l.~

.§

.. ~!;l<':;~=,~--~:..:..;.,'"

~~~p=~

!:l. ;::i'!,$;;J;i~

J~ "...~

_~ j§l~~.5El~

g: d:1:l:"crlt32i ,.., 1'>0"' ... .,'" 

1;: 6::38~::'l~ o­


-

-- - -----------------------

TOBACCO, CIGARS, CIGARETTES. ETC. 

TABLE 16.-Manufacturld !obacw: Number of faetorica operated, /,eaf joba~ and other matcrial~ uud, ealendar tI~ar 1{}S7, btl eoUcclion districts , and by Statu . 

Materlal~ used In manufacturing l.ohaoco N\lIDber or r80""r)81'
 

In bUlll- 111 bu51·
 U" 8\8mmed Scr~ps Stems J~~~1, a\8mmed Openeo Cle..,d J~t ,.. leal 

1031 Igs8 

Lleorlr,e SUill'r ath"r 

material. 

----1- - ----I--I--I---I-~I--=--I-~+-=---:-II-=--:-I-:::-::: DISTII.IC7 ArkanSl\S .. . _ , First CaIUoml•... _. .•.. 8l:Ith ColifornI8••• . __ •.•. U 

Colorado._ .. . __ .....•__ . ",

, Connectlcut.•...•.•_.•. _. _ DeI8W8re... ._. _•....._. .
 Florida._. . _....• _•• __ .
 Ooorgla.. .... _. _. . 

,

•, First Illinols. •__ . . __ . .. E1~th lllinD1,_•.. .... _. In(llaM._._ . . __ ._ .•.•.. Iowa. _. ' ._. ... _. •. " 

Xa= ._. . _.. . _. _. _. __ "'

"

, KentuckY __ . J..<,ulsl~na. ._ __ . .. Maryland . . _. ._

_ 

", Mnssachusetta_._ " •
 Miciligan._._. Mlnnosola • . __: ._.
 _ " 

First M1WlurL • _ n SI.th MI'lSOurl ._. . ", Montana_ . • •__ <NahrasU. __ . • _ , l'iow Ball'l~sblre_. __ . _ ,

" 

First New!,rsay . • _ , Fifth New J~rgey ._. . First New'"ork _ Seoond Now York • ••• " « Third N~w York . _ ", FllIlft,e~'b. N8W Yotk _ , Twenty·ll,st New Yo,k.. _ Twol1t,\,-tlghtb. New Yerlt.. _ N ~rtb. Carollna.._••• _. _ "

n

Pll'u.fld. Pound, 

"

,

"

, , -·---i3:Hf -----sDll­

,

".. ", ---·-TM2- :::::::::::: " " ,

•, ", , 1.683,9~7 .----------­ " " ,• , .. ::~~~~~~~: ::i:~~~: ", ,

" " , 97,159 362 

, , "'

.. 11,8911 82f "

, , , 12, 5.13, J.l ""3;ii7i;MS­ " • 

, "' 122 

,

" "

, "

, -·--·ii2,-i(jj· ·-----2;4S9­ ", , " "'. 764 ~,.167, 128 

, n ", " 2/10 ·ii·8OO-Siii­ " ,. ", -_:~~~~:. -_.~--_:._- , , • " •••.. ----.-....

, 

----····14T :.. ._____ " " " "

, , " .. , , " w 

"

•

•

n ,

• ,• '", , ··-·····i04· 

, w 

" " "

, "' n 1,2a2,436

po""'i~Q PoulIdt PoulId. .f'l)ufI<tr Pound. Pou,w, 

1~~:~~ .-.--~:.~- :::::::::::: ::~~:~~~~~~~ ::~~:~~~~~: :::::~:~~: ~,.W _. . ._. . • ._ . . .. 

I~:~:J .--------..-.----------- ---..-.-.-.- --.--------- ---------.-­ ~,.G9 _•. _~:~,_~:~__ ..•~~:~~_ :::::::::::: ::::::: --------.•-­

~lt ~~ ·---iii;iiis· --i:4js'-sw- ----s29;iiiil- -T67i;~i6- em, ~~ ,9,681 -188- ------i;iw- ---------23- ------5;"gnQ- ·----T~f

13a,6114 -----------. 1,;()2 11,6:11 

2, 98k ~~ --i;402;000- ·-i;iiii;&iii- 1,2\lS, 182· ·-i;:i:ii;~~i- ··;;';'46'-009­

-·---·--2io- .----------- -.---------. -------.---­

1~9,U6 -----23;400- -----23.-3is- .----.• -16- --------i;:i- ······ii,-249­

~Z1i,052 W,4OO HO,668 64~, ro7 I, rm, d6 920,729 M 066 ro 116 

178'866 31OMO ·-i;34ii;iiiili--t,9Gl>.gro---3;iii.2:,i5· 2,5S7,79~

'~~ --_._-_:.._- ------------ ---.. -_.- -------_ .... ----_._----­ ~,711 :::::::::::: :::-:::::::: :::::::::::: .•••. _.::::: -···----58'­

398 . . _. .. _.. _ •• ._ ._••. _._____ 

M~

1.13,94.5 :::::::::::: ·T023;iin- .5S,~25· '---ii6;608- --··iii;iii5­

2~:~i ro,8~g '--~-·ii;W(· ·-_·-----00- --·-----iiij- ------·-4~

~~ ~~ ~~~_ -----4 i, i~~ - -----2O.-2i6· -----40.-ii2s- 32, 706 

631,683 2, 13~ lJl,~ -----·"--i~- ::::::::::_: --------322­

13, :.:~~ ?Qt.3&! 2, ~19, 1132 10, IDJ, 07~ 14, 200,686 8, ,~2, 106 

Pll'u~1!J:

21,]4G

6,&HI 

2,~::~~

2,4i19 

24, ~~U~ m::l 

1,734 

32, 311, r~

210 

2\11,024 

8, 91B, fJ6.'l M,482 32,69~,470

21,29. rot6 

2~6

8. Gl7,r,61 

m:M~

l~:

~~~~~ 1.18, OJ5, 1113 

----!!!!!!!!!!!!!!!!!!!!!!!!!!!!!.!!!!!!!!!!!!!'!II!!!!'~
 

FfntOhlo_. ....__ 1ft I 0 Ig/10802,680 g,rll3,877 3,7M,81g 1,318 6OlI,0!lf, 1,883,774 G,O~,~~ t,Qll:I,67~\M,8911,~95 Tenth Ohio. __ ._ •• 7 I 1 ~'3t7 242 2, 160 123 I, 3.1~,O~~ (6,8M 2;5, 1I6 UO,O~,\ ~,H7, 2:<) t~, 798 7, i(l2,~51 Eleventh OhIO. . • 1 0 0 ] •.._. __:. . :____ 1,811 _ •.•• _ 1,811 

EJghleenthOhfo•••• .. ~O , 3 ~I 31,641 2,3110 187,7M - - 6ii,~31- ------i,~72- ---------ii;· -.---.--.-- -·----·-.-030- 2W 1a~

~[~~OreD;;;Yj,;~Dj,;::::::::::::: g ~; ----·ii~::i~i- t~7,~~~ !I1I~:~:J ·----87;006- ·---iii9;9~8- 44,52-5 -:::i;~;~i: .---.5ii:;2.i. l,88~",;~ T"'eJflhPennsylv8ni8....•_.___ 1 0 0 ,4,OO4,BIB 73l,1IJ8 t7~.~D • ._. • • ~87,455 267,,,4 ~51,1'l3 1,312,40B Twenly-tlJird Pennsy!vuuls•• _. 16 I I _It 5,0168 025 72,059 • .. . ..... ;8,152 

Rhr.>de1sland.• __ ._. .______ 6 0 0 6 3, J6t ~.lSI 231 •. __ •. . 9,1I6 

South Carollna ._ .. _._. .__ I 0 0 1 __ ._._. .. _ 12,Oa6 __ . •• • • •• __ • • __ . .. _. __ ._ .. . 12,oa6 

80uth Dak:ota __ . . I 0 Q 1 _..•_ 1,292 .• 1,2\12 

1'enncSJce_ .... __ .. .. 13 1 0 14 ·io:iM;~3:j- ·--·-i9,M5 ~311,W 9;69i;iii7- --i;ii;s;iio- ----378;042- -----61>;330 - 215,019 21,I'HU88 Fl..tn."'I_.•.... _._ .._. 1 I 0 2 ~J,3~5 176. ._._._. • • •__ 900 ... M,~~,

Ulllll. __ .. _. __ .. .... I 0 0 1 ._ ... __ ... • . _.. __ ..••...• _._._ "'" Vlrglnls.. • ._.__________ 8 0 I ,--ii;~57;,}:jS---6,797,Z.'l3 ~,~,i~ -655 --i;iiio;roi;---i;ii3i,-5iiii---i:S30,388 1,420,969 26,908,2211 Washlngton.. ._. __ . __ •__ • I 0 0 1 88 •. .___ 10 "_ _ " "._ 98 

WCl'tVI~inla_. . ._. 7 0 0 7 4,~1,91~ 3,1,11\6 588 484,12) «2,1912,115,8978,176,000 

WISOOl1Slu . __ .•._.. __'_' __' • -c=':"I'c'c"c·c'c"c'c·c'l-ccccccOO=-I-=cC"=.'" '=,'":"',,-,,-=,'::'"c':'+-'c-c"c'c-c-:io:--Ic~-=~": 1-=-==-='="+=-ccC=':',Ic-=:":':':"=.' 

Total,Hl37_ ... _ 60t 60 M 660 152,1llG,913 rot,I24,191 2\I,9B2,6:l11 19,()2~,3!\2 1~,,94,,42 Zl,MO,n5~ 31,99],572 26,643,893 3al,611,263 

Total, 1936 102 M 114 66<t 165,671,657 rot, 604, ~62 29, 238, ~73 21,173, ()21 Ii" 371, (9~ Zl, gi8, 1M ~9, l!l1l,481 29,909,688 370,727,252 

t'::.:::-:::::::::::: --'--38- ------ij- ---- -30- ----·i:j . ·3;504;"744- -'--480;058- __ ._:~~'.~~~" --2,"i4foo:i·I·- 61~, 763 :i,;211- '-i;i86;iiiiii- . -i;265'-795- ---9;ii5;"989 

TOTALS FOR 8TATES COMPRISING MORE THAN ONE COLLECTlON or"TRWT 

POlI",d, 

21,619 

2,571,516 

3, 992, 7B.'i 

116,00. 

.11. 738 

9, 062,~52

423, g76 I 

'Inclnde! only those llroduclng tnuble pro<1~et, clcludlng 227 Q,ua.ll ma.n.uf8CLurell! wbose oper8tJonllllO roportc<1 In table .16, 

C81llornfs STATE Pound' Pou,w. P"""d. .f'l)....<tr Pou"d. PoulId. I .• _ •________ •__ •_____ , 13, 94~ 56. S;l 1.1,4S'l

, 42,6n 116,7oo I11iD(lI'_. _._ . ___________ ._. ___ ." ,

"I 6, oot, 816 0113, 005 483,13. UI,345 ·-i:05;iliiQ 829, r,9~ Miswur; __ • ______ •____________ '" 2,838, Q47 l~ 800, rotB 779,32\1 3ID,640 1, 318, 9/:I{l '" •, New ~,QM,"~ Jersey_._. _____ •___________ " ,." 3,7(7,116 ~6,9f1<1 134,100 ._-----_._ .. .. OZl, 677 ~~S, 411­ New York:_. __ •_______________ ._ m MO, ~22 26,111 989,8:16 67,8M ~,127 Ohlo.._.__ ._•• __________________ M

" " "

, " ~,Ti7, 300 

63,91g " 10, 08" 57~ 11, 92~ 300 lH,7d9 679,171 2,323, Oil Penniylvanl~._._._____ ._•• ___ ;­ .. ,

• • .. 700, 237 I, ~2, 927 1, 3M,!l28 81,006 169,968 1131,080 • " " 

P"",.nd. 

016,208 

6,ilgl,047

2, 557, 7'1, 

lB.015 

3~, ~!l8

i,~1,701

7oo,2G9 

PO\<fId. 

312, 326 24,2BI,~11

32, ~04, 9~3

8, 617, 8'J~

2,11',91G 

U, SOO, Ina 9,277, 'Il!Q 
•••••••••••• 

•••••••••••• 

lab(/ew: QlI(m!ity m(l1i.llfa~lljred om h"nd at commcncemcrd and doBe of yMr, rCIII/wed for uporl and (/U-paid, ·rAIlI.F. J 7.-M(JlIl1fa~l"red calwdar year 1997, by wl/alion di8lricl8 ond by S/llle~

'l'ah"""", fTlllnuf""lllroo 

I S""~1l chew· 

I'Ju~ .I'inr~ul iU~. smoking, and suull' 

I>I5'II1U'" Pou"d. }'ou"d. P"und. F'Du"d. Mton<DS. - .. -- -•••••••:...•••• •• •••••••••• •••••• •••••• •••••••••••• 2!l7, ~~

§~'i~ %':Si~o;;;:r..···· ... :::::::::::: :::::::::::: .:::.::::::: 21. z;o COlorlldo_...._ -••••.••-.......... •••••••••••• •••••••••••• 3t~

Coooeoticut. •• •••••• '.- •••••••••••••••••••••••••-.- 2 033. Blb 

¥ic:ri~·············::::::: .. :::::::::::: :::::::::::: 2~il Q.nr~ja .••••••...••.•..••••_•. -•••.••••.•••••.,......... :M.m(~
 

~\~t~lIlui~~j"::·:::::::::::::: "·'370' i:ii5' ..~~ ~~:._~~ ~~: ~~

~~~Z······- ::::::::::::::.: ::::........ 61.874 .••• 7. 245 I~:~

Kfnl1ltky _.:::::::::::::::: ::-'~'ii: ii.G· .. i:~~i: 002· :::: ' 25. 171, 7M 

Lou15I01lB . ._._... •••••• 122 •••••••••• - ··········ziii 

·~i~~;~~;~~I·l.::··············· "'..' i~· :::::::::::: 305,615 

Mkh;~Bn .•••....•.••:::::::::: ····5~7:r.,)i"·· 3O.T.Ifl m.oll 7•.~~,~~0"

~i:~t1TI~~(]llri .•••:::::::::::::l-i9:M~:M~' .'i·iiii~ii7j· ......i'~9J 12. 407; fl~

~\~~~t~~~,~.,~r:::::::::: :::::::: :::::::::::: :::::::::::: :::::.•••••. 250 

Nehraska __ ..••••••••••.•..•••.....••••••..••••..••••,' •••••.•••••. 21. ''ll< 

N...· Ra'nr"hh'l' .• .•...... _.••...•••••.• ,.,•.••••...•••_.. •••••. ~g

.Flrst New JerSl',y.-............ •••••••••••• •••••••••••• 7.l'I5U.1.101 Filth New Jers"y _.••.••.•••••••••••••••...••...•".'.' \0, :II 6 f-/>'l, 21~ FI,,\ :---rew York... .-...... ....•••.•... .•..•..•.•.. ••...••••••• n :1')1 

Serooa Kew York._ .••...•••••..••••••....•....•••.•..•••.••••-... 102' ~12

'Phi"J "'ew york ....,:......... ..••••••.•.. .•...••....•• G,2IlG 4()1':~"fi
 

}'oort"".o(l, :--lew \.,lr".. . 62l. 316 Twent;-·nrst :<:ew Y"rk.••••••• ••••••••..•• ••. 43, ,,82 Twe"l\·-t'i~bth Now york..... Zl7 lJ~ ~~

~orth GorahnB ..••..•.•••••••• ~3, GI8.el~ 173.007 ~. ~78 8~. :J3G, ~Z5 Flr..t 01,11'1. 1. ?o31. ,33 1. 4811 11~. ~l~ 3r>. 221. ~"'~

Tenth Ohio.................... ..•...•••• ..•••••••.•• •••.
 7'!!Oi:; :F.le,<"~h Ohio. " ••, •••,•• , ••, ••••, •• , •••••••••••••••••••••••• 

J:1,hl«!Dth OhIo•••••••••••••••••••••• ".. lI9ll 24M 0""011 •• _••• __ •••••••• _. __ •••••• OG ••••••••••••••••••••• ,,_ t·lr;~ 1·.nnsJ·h·01If8 •..••••...•... _...... •••••...•••• 25.\ lSI 

T~"IIl~ f\'-IJmyh·lUJf8 •••••••••••.••.•••••••••••••••••• 1.9;·1.:122 e T"·.m)··lhird Pen,,"rll"OlIi~ _ '" R~od" l.h'n'I .• _._ .••••••_•••.•...•.•••..••.••••.••••••..•• __ •.•••• 

e.. ~",ah COlMIIDn __ ••••••••••••••••••••••••••••.••••••••••••••• __ •••• &",~h Thl:ma_..... .••,.,., __ •• TT"0""- ..•••••••::::::::::: •• '··72:439· '.2,.00..: i49· '" Fir;tTex~s__ •. _.............. .•••••••..•• J2,b01i Ibl 

I~!E1\~~~~i~-ii_~:::::::::::::::~ ~~~~~~~~~ ~~;;;~;~~; ::;;~~~':~;
 Wisoon.,ln _. . 1<1 42;, 9:, 

.Iun 1'",'l1d, i/n"'i" ___ ..•.•...•...... ..............
 01'-...•••••_._. __ •__ .••.•.. :170 ouri ______ •••••••••.•.....• W, '\(19, ~44

l«,,"y..•••_•• ... .......
 ..······!.i:!7· :York ----........... _-...
 _____ •••••••••• _•. _ •••••••• 1,33t. ruJ r.!l'lvnni"-_ .. .....••••••• 

j"·lI"d. ............
 1,,11:0 

2,025. on 

········ii,l· ~. 4.11 _ .............1............
 

!!!!!!..!!I!!! 

sro. I~~

1.307 J.119,S:Ill 

4,539,3" ii. 7Q~

8.4\ll1 

11.61' 

I.m 

16, 907.IJO'I 

JG. 2~r,

2:l.t&J.2lW "' ~.Oli. 'Sl" I.Jol. 131 

Monul""\.lIre" taLB""" 

00 ht."J 1'otBI to On hand 

I

I 

I" 

llomowd ' ~::;~~ I Valuo 01 I "~aml'~ med 

Jan. I. H137 accountad for Jan. I. lWII Forrll"'r. 1'U'llBid I tOlll>o d",Jnj{ lOJ7 

-

"'~1.4lD I. 07~. ou 6, ~13. 59!l 

71.795 

S. t99 

) I. 616 

I.m j~.lllS. 100 

',,0;6 

25.002. ao '" :)1 B. 017. 2';-1 

15--1,7(\5 

=-­

:cc:::::1 

a 370 66, 657 

317 

'00 

'"
 l5I. 9n ........_- ..
 

-ji7'-mo­

----ilii.-;,;.,r b. T.4 

.1'MInd. Po..nd. 

··_··j~~r.6· ....-.i:siS. .. 

'" '" Z. ()".?~

1(1.1. 1\111 " 

7. ~16 '" ··_·········1 

'··"'g~ioo' ········~O-i·

1&\.900 16-1 J14,n2l:o 

···"-0:37;­

20. ~~O

~1. (7~

:1. :114 

..... -.. _.~

1om.OM 2. Ill:', 

i7i. nG~

..".'.'-'" 

-.j:72i· ............
 

··'·'Z~iii·· 61. ~65

'" ..........,'
 n. 

~,

2Oi~3?r; ......... -..
 

-1011. QI3 ..........­ 2Oi.212 

3. b.'• 

g[g.~2~

········:ir,o· 

······,i'-iii:i· 2G,4~2

. 

ii~.-23ii·

b,l83 

............
 

............
 

............ 

. '·"2."387· 

·TilSa:il0· 

' ..........
 00' ............
 

P~""dl

~.»'I

~I. JI~

'" 

b. 0119 

32 Y. 

2030. Sib 

"~I. :,,'lI) ~.bH 766 111.blil 

1·1:1.719 

IIIO,G2> 

I. &'J~

3O,:.M.4;2 

'To 

21U 

:lO~. ,I~O

8. i7~. r,n 

b2, .17<1 33. 2.'18. 77~

H3 

~m

21. (i31 

,IG~

21~

7.(Q).:'11 (,'7. ~m

lroll. ~:'7

~;, ~.;(

11~.MI

r,2-l. ,00 

43, D~I

nl, (m, ~I]

:)7. nso. 170 7, ,10;1. m~

1.700 

_-'.~

""'00 1.4OJ 1.lr.3. em G. In_ 'lZI 't. Q~7

S.4S5 

ll. ~07

1,2\11 

IS. UllO.1~'

48. g,G 

2-1. 13~. ·l."~ '" n 7. giO. G<,2 

IYI.U6 

o 

" 

M.17b.71 232. M 3M. 2511. 10 1.17~.I1!O.14

13. -19'2. 'lI'> 1.51;.30 

2.00g.~f,

'l-l~. 56 3.-IW.3r,I.02 3.615.6" 1Y•. 30 

4.:!·H.8.\.~.~1

5. ~~

l.li':'l.gl7.3G 2!1. 16'0. ro 

1'01',1.1 , , , S FOJ! '<;"[,\1"I<:S COll-ll'mS1NG .'IlQRF. TilAN O~E, COTT FC1'ION . , blS1'nIC1' " 

Pnu"d. 

..!.~~.n·~~··1 3m. 7.1.~

1.612. Ill'! 201.104.514 :1, ~g3 l2.tO·.OI~

10,316 "l,O~O. "~I

6. :t\l l. P~. 3Jr, 14l.95.3 4~, 3:.':'. !~, 2. 229. ~Oli r,.~.I4,OOl

POImd. 3~. 735 ~5. G6-.~. 597 ~I, 10'1. ij2-!l 7.091.007 

1.!)(ill.017 I ~b.BIO,13S

1 8, 51)3, -IOi 

PrJu"d. :no II~

121.001 

o~, 91~

0.1'03 

lS.79i 

191./0.011 

70.:l-11 

1'0"",11 J:I8.6H 25.769. GIlO :ll. c>j12. 5i7 

i, loo.~10

~.():\4,8lt

16.001.7m 

B.W:!.inl 

"01,"d. .17. ~IO

10:1. 3b.~

JJ4,92(\ 

n,374 

4•• 620 

4.Yl.128 

(~I.~H

l'o"",Jj 1.~':1l

u\. (,If. 

BI~. ~:.:~

:,m ~I. Z7~

~. 1~:J

2, oIlS 

j'""ml. '.Ill:1. Iit;J 

2~. r'~I. :135 M.~W.2.,q

i, If'l. J7f, I,P2U"~

15.~·I.hl"

Ii. 5(~."tl

'.'~. 1:'7.o~1 4, nl:l. ',If) .'10 

.~, IIl<n. (}I]t. r.l I. 27'J. ,lll.li~

~\G.tSl .0 B.11"J.J4~.!lO

1.541,071.6(; 

, Serol> el>.w;n~ I ol,,'eeCi I,ernwrnm dn",,1 noll o. ~'M\:lng ~ol,""eo hEIS hco" rOjJor,ed separ.~I.,· l>}" ltl~ nllfac1.urern sinoo J ~n. J. n31. ~na with ~11\11T I~ Inel'l/Ind ". nI' ."'otl,,~ tohacro In thi, lfilM: 1.110 tmal of "aeh I'ln"" "'flnUrBal ,,,",I ,!",h.~ (11" your is "" l~l1o",;; Rcmp che"'ID~ (ohae",,'. ~5.M(I,4 H pounds; snlOlrln~ I~h"e,..,. 1S7 .774 .:I:I!I pn,,",Io: on'l ~"'11T. ~T. 141.~

poun<ls. . 

'MaD"r"rl""'~ 101,"1'('0 WB.! AI"" "''''0''"<1 from '"ct.orln! "'IU(ou! l'armenl. of (ax All!oll,y,.-", (q) Fo, U«l n( tho Unil"d SI.B(." Flr.• l 11IInal•. 0•.116 polll"!" Kon(u(,ky. I.boo p",m~",

M..I:l.ehu....l\s•.'JJ pOIl",l,: Mleh IgftO, JO.1~O po'''''I!: nrsl 1<1 1.•,.:m.l. j.S 16 j"lUnds; North Cornlinfi. 12l,400 poundi: ~,...I. Ol,io. 1l ,~1it poun~~: \'ir~h, In. 47.433 l'ounol,: I.nlnl. 2OO.a~7 pound.,. (b) For u'" fL' 8e& ,tn",,, Flr~1 T11lnnis. 216 paun,I,; Koul.uctj·, 1,680 Jlounds; firsl. :\lj""urJ. 7.2r,] p<lunds; North Carollnn. 21.1()".? po"n~", ~r"( Ohio, J 18 I'''''nois; VirgilJla. !Q,J.57 pOnnds; tnl~), (O.7~6 pound" .. . 

0 
-------

-TABLE 18 -Cigar8 weighina m!)r~ !lU11I 8 pounds per IhQU8and: Num~er of fadQries opera/ed, quanlit1/ of tobacco ut .2 ed, Ilm~eT 1t ~:g,a[8 m~rt jaclu;ed, em /l.and al commencement afld dose r1..-ear, TemQ~ed for C&pQrt and IIU-paid, calendar year 1957, y CQ eeIJon 18 nc 8 an 11 ...,. 

Stales 

I Removed ' 

PerBOna1 For expor- CODsump' 

Numb6r of Illoumlm' 'hbaoco IlIIlld In matins c\1!1Inl 

I 

Clg818 weIghing IDure1haD 3 pounds pel thOWland 

In busl· In hllSl- Sef'Ilp:!, Mauut...,. 00 hand OIl hand .M' .- tult1ll.p, 

Jan. 1, Openlld Clos8d Jan. 1, Unstemmed Bh'mml'C ~, ~"rfld J.,I. t. IQaT Jan. 1, 1938 

1837 cllpplolP 'W' ------

PouOl4l PDund. J'ovlld. N""'b<, '....umb" Numb.. 

'" , , • 6, 276 00'

• n '" 3.Q~ 31f4.9:12 "00 JO,550 

1.376 %:13. llJ.4 15, 3.50 "'" 0 , , 2.9M 

" , " 665,025 51, D,S 41,320

• 762,MS 1:M, 1$ 1, !lOft ..,. 4:\:2. 489 1~. 8".33G 11,777, US 

" '" " '" "

, 

n IZl,lW31 300, :un :: 4,010 71, mo, l~2 l,ll8~,11>t 2,237,208 , ',~ 3, 1~8

0 

" lI,8tO 

n20,54' 82,477 ~2,4QS S2, 77~, 52Q 3, m,Zln 2,000,863 '" • ,~

,

" 7,MS,OIG 1,327,5lJl 

0 , 1;377 2,091 ." IB:l, 058 """ 1,400 

8,~83,2f;8 1l46,G61,250 32, 286, 1'>31 41,717,813 ", " .. 

" , " M,700 93,61)9 74, :rnl 11,613,1)86 2.15, 859 448,875

, 1,728 m """ , , 4, !lOa 1,675 0 -... ~, 127~1iiii' 30, M2, 130 "

, " 215, SIl7 103, 4~9, 8H 3, 9r,a, 361 

37B 331, III 168, i/.,';.'> I, U9, 300 1,5.,8,189 

'" " m 90,402 18, II~' 3.\,349 ~,M7, 289 alT,965 249,775 

l,22t,230 77.1,297 ~, 8,,4, 604 " , " ".. ,, 68,93., 6,762 9,278 !I, 757. 08.\ 1M, .'&l 143,l~3 M , U lt9,918 20,\, 4!lO 191,l:m " , " l,71lt '" M , LOl,l)8~ '" ,

, , 

• '"

" ,,~ 3,309 4, 6M, 231 49G,361 473,042 

n <>12, -IO~ '21,412 376,100 72, 91l11, 8M 2, 1l.10, 17a I, m, ,58 n , 

,," "

, n,6~9 4,1000 2,892 2,147,875 71,114 75,002 

" ill, ~Ir, 130,088 M,971l 12,779,162 513,576 Mm,8B1

.. '" iOl, {':Ill ~1,009 169,212 41,239, B59 2.~Il7,072 2,584,885 " • 'M " , 1,139, r,roG 1,835,2J3 211,481 148, 137, 303 4,9,11,460 6,136,316 ·121 ~t, 070 37,284 10,008,001 1,025,024 639,524 " , " " 119,300 

'" , " 162, \139 8. 432 

1,11iO '''~ 6,452,395 137,81'>3 139,630 

ro , , ro ltO,I43 %1-1,637 32,422 20,1>00,351 735, 28-l 685,300

, • , • 1,+1t 2, 52t .._-- :12.\ 102 1,400

, , " 7,0-12 1,8501 ' 2,732 M3, 5B9 a6, 625 47,17.\ "• 0 , , 1l63, ~1'" ". U 17,573 1,188 

M , , GU,892 63, 1)89, 038 HCo, ~j8 138, 838" , e,218 

'" • no ro 

~7 ll(]2,M7 2, 782, fJ93 17,91.\ 186, 022, 48-l 6,31l3.l!OO 4,080,816 

,~ • " .. a,814,!l:.l5 

~,Q'i3. 485 ~,D2J, 2j~ 308,M6 4~7, 910, OO~ 2O,9l0,405 29, OOt, 313 

,. .. ., 1,103,349 128, {~5 30,150 ~6, 8(11,151 79,Bl~ 797 01, 6,\2, 241'

HO " '" 4OO,T<Il3 143,31~ 48,Ue 26,8U, 872 ~,()t8, 336 

'" 00 M ~, IltO,U6 ... ~, 0"" 71,818,81Q 8,878,373 4,847,3~7

T"""ll8ld. • tatlon Uon 

DIIlTlllC! Number Numb" N."",~",

381, MO ~, 239 A.b1b.ma ..--_._----­ 9,122 •• ____ ••••• ________ 2U,B7B l.rbDI&l..• _•..•••••••• ___ . -····io.·OO(1 78,467 h.,"1.~6 Flr:ll Califorola...••• ___ •••• ',M 114,731 27, l'J3, 3~7 SlItb Calilornla •.••_.......
 ............
 9,429 a~~, 351 Colorado.• -_ ............ _­ _....._._.-­ 417,~n 33,t3:1,310 Connecticut.••••••_. ___ ._•. . - - - - - .... t,218 181,700 Dw.w!lf<l.......... _......­ ~O~,Ol'lO 4, 27~, 1'13 sn 4~5, 74~ }'Iarlda..•..•___ ...••••••••. -_._._....­ 115, Ott 1I, 33~, fi.',/I OC~rgI6 ••••• _.........___ ._
 - --- - - - - _... 40·~ Id.ho 

FlrSlllllao!!. _........... __ ............ _.........
 _
 -_._--_._..­ 3~9,Ilt6 30,07.1,d10 "'" ;-6,659 fj. 5~5. 420 Ligbtb mioa!!..... _.•••••• 91, ~O7 1CP2, ~,:~, 42·1 .10dIll.M...... _ --_ ......._­ .. _-----_,. '" 

... 2l.G27 3,700,S1Q I~w~_._ ..........._.. _. __ ._
 , . --- --_ ... ,\\l.1 1~3, ,I" K~aw. __ .. _...............
 2,420 {, ~24, ~3 ..._---_ ...­ ,

" X.DtllOq••••••.. _. - _. -... ----_ ... _._- sa, 771 7\41t.4~

LDUlllAn~ •... _............_
 ...._--_ ... - ~7, 147 2, IB,9l M.loa..•••••... ___ ._ ._... , M""'l.od __ •••••••••..•• __ _._--_ .. _._­ 41, 91l~ 12.(;00, ~ll'", 24,1'25 258. 23_ 40, ~59, '13 MMsbthlUblU. -- -.........
 , -_...... __ .. ~15,l85 I'B. 760. 9~ M lchlg~n ___.............___
 .__ ..._--_ .. BJ,4M 10, J66, 1 'Mionesota.•••••_. ___•• _••• lJ 2, fir,1 t.,347,65

•, ---_._..­ First MlssourL•••••••••••• _..._._ ....- 7,313 ~1, OClll,On Ill~tb Mi8sourL•.•••_••••__ ..._.._-_.­ 6, ~,2 21~,l"00 Montans•••• ___ --_........
 4, ~~9 ~:.I:l" >00 -----. - -_.­ Nebrask"'-_•••••••••• __ ._. __ .._....._-_. 18, 300 Nevada .•••.•.•••___ .-.-••• 1», ~20, 8G, 17S,RSI New Hampsbira_••••••••• _. '" ··---3ii,2Z5 1r,a, 465 188,100,7M First Naw Jmooy••••••_____ 62~. 527 42(U12 417,899,7 Fl/tll Kew Jer'ey.•••••••••• 10,0211,DOO lB2, 751 64,822,9M First New Yort_••••• ___ ••. 128, ooa 26, 4al, 3 M Second New york•••••••••• .. -·ii,"roo 2,17,148 70, llJll, 64, TlIlrd New york••••••••••• 

PaurtooOflJ Ne... York..... 1871 2B 1!12 429, Mo9 6~I, 832 31,2U eg, (l()II,lI\l~ /l. 8,j/l. 851 ll,GGI,S20/. \ \ 118,1I9S~ 67,352,418 Twe.oty·tlr.l New Ymk.• __ 72 3 13 63 ~O, 243 25, 500 G,O,'<i 4, M~, JlJ3 435,M9 ~1~5'lll _ lS,209 4,M7,6S5 Twemy-ffiglJtlJ New York.. 1m 1 11 93 1119,OU 13, 71Kl 1~,OB~ 7,'iSl, W6 1,476,150 1,.99.\~ __ 36,01] 7,42.\>1>8~

Nortb Clll'OlIoa............. gil 9 302,5dO 003 521,1'>31 41,83~.079 811,1'02 04l,'1M _•.• •. __ • 51,0.,0 41,955,150
 North Dakotll•••• •• 3 0 0 3 M9 ~O m 57,0'(1 I, t[lO ~oo 57,650 FlrslOnle._•.•••.•.•.... _._ ro 0 8 61 382.5dO 28~,j[lQ 32,1l'JO 29,550,577 2,013.077 l.3ri7.0'9 _ _._.__ 167,119 28.035,790 

TenlbObIQ._ .••_•••••••••• H I 4 '3 308,1112,657,851 ue,ns 183,050,018 ~,95J.621 6,tQ~,I42 171,378 182,942,119 ElevcolbOlllo .• _••. _••.• _. l2 3 8 aa H2.a~5 71,~211 77,~0I 11,8tO,519 1,1~6,020 AA2.~1 _. ._ __ 7,161 15.095,546 

Elgbte\lolbOblo._.,_ .. _._. 107 8 Zl 113 430,723 151,485 212,290 ro,405,OW 3,011,2\8 ~,1~7,5;~ .••••••••••• &0,401 ro,l69,3H Oklaboma_... _... __ .••••••• leI 0 70 5 62 5,850 

OI'l'ltOD_ .••••••. _. .. _.__ to 3 0 13 ~,681i 3,330 tOCol 452,91~ ----..ii:iw· ······To!.o· ::.:::::::.... -jil:3M- i"~:~ FIr,1 P~oll3yl.anla......... M::l 25 164 514 2O,1aB,300 IO,32~,502 5,321,320 1,616,934,378 84,016,5017 00,417,907 .\IId,OOO ~96,426 1.~CJ9.4fj,'9\l2
 

T"'el1Ill hllI1llyl'·sol._..... 33 1) 2 31 967,938 a, 981, 11,31>0 263, 597, 400 17,.52.776 17, 493. fl.'1 72,000 8.370 ~.475,975

T"'N11.y.lhlrd PeoO!lylvallie lid 5 15 M 03r.,Ml9 9,209 67,58ll ,19,242,483 5. BAA, 5::8 ~, 035, 004 40,000 27,8.\6 51J. on. 1.\1 :Rhod."";,wd.-. . .•• __ 3t 1 0 83 l:ro,t35 ~,721 6,8427.907,743 2.220,439 1,1148,480 ••••.••••••_ 9,827 8, 5~9, 8;~

Soutb C.1L1110R.._.•... __ ... 4 I 2 3 1, 700, 1GB 2, 806, r.25 811,!lO4 290,378, 424 14, H9, 81iO 2S, 702, 2U 129, 722 1, 824 ~,:-, 6M. M7 Saolb D.koI8 ._. •••• 9 0 2,68J 800 19 Wl,fM ~,OOO • 1,755 153.799 

TeooOliSOO._. ._........ 11 2 6 13 22,839 4,400 8,1)R8 1,M3,616 87,220 - ··-·i4~iSii· :::::::::::: 19.:m 1,M7.J05
 FlntTe....... ...••••• 15 0 3 122'19,840 8,2\KI 2,IH 10,480,156 349,411 174,821 .... "......_ 2,771 10,65Ul35
 Secood Tll:I8S..• ,_....... 4 0 1} 4 843 179 311 ~].951 1,000 1,200 ._.......... 901 5r,~00 Utab.._. .... _... 3 1 0 3 4,llOO ll,B91 117 \IIl1,370 3lI, 43,31iO ._•••_... 12, 099 91~, ~77

VermDllt._. •••••••••. 3 0 1 2 44 M 18t 15.192 """ \lOO 1,002 1f,IOO Vlrglnla._._ .. ..••.•••••• 19 0 H ~,!l68,378 1,130,461 2'2,7<12 272,816,822 27,282,941 29,41>8,172 •••• 14;300- 4,799 270,616.1/\lS W!lSblo~too._ .....• _. ... 14 I 2 13 3,100 l,~M 2,318 :l3\l.lIM 18, 240 2~,425 .•_. •••• _ 9,?{I5 322, ~,5

WastVlrglo!a •••.•..••.... 88 0 6 32 1,92'l.074 Zl,~O',(, 81395.39ll.055 3,372, roo 8,649,908 .•••••_..... 3,:Illt 00, lOO,~S3

WISOOllSlll •• _.•••••••••. 282 II ·32 261 32'l,7U B'J,116 163,s:lS ~730,149 1,214,279 1,174, 488 •.••••••. 337,082 ::8, ~7I,8,'>lI

Wyomlog._ .••••... _._. __ ._ 1 1 2 13ll a1 1'>3 17,563 1,7.50 .... .__ 213 lr.,OOO 

Towl, 1917........... 4,522 331 600 4,157 53, 939.0~6 36, 9~ lr.<J I~, ~r,7, ~37 5,:IlI3, 3011,8:11 359,2s:l,217 38P,409,2J,j 12, 057, 079
 9,314,595 .I,251,8M,003 

Tol.al,1930.• _•• ••. 4,005 770 4,522 64,;-59,;(;3136,389,(6\1 17,247,110 5,17'1,271l,Ot2 2\lS,701,858 359,179,786 1,022,745 9, f>5~, 383 5, 100, ~I\9,0611

lM,386,537 '~::e::::::::::::: 383 bfJ -----7r -··-ii65· ····820;127' __ ~:~:~_ ....:~:~:~. 131~~~,_~:~__ .~.~:~~~~•••~~:~~~~••~~:~~~:~~_ ···iiii;ii88· 

TOTALS FOR STATES COMPRISINO MORE THAN ONE COLLECTION DISTRICT 

Br.ll:!: 

C~li/ornla ______ ._ •• _._ •.••• ,ro " ,. [1ll~OI.<. ................-.._ 00. " Mtssourl_. _.•• ___ .. __ .• _••. .. , • ." • M N~w JelSOY.........._•• _. __ ,. " '" N~ ... York_____ ._._••••••••• 1,010 '" '" OM 

(lblo..•.•.••••••••••••••• __ 'M n " ~,

Penn,yl~ao1a_ ••.••.•.•..•• o. 00 '" em 

'r6l!l.l...................."_ " , • " 

I P!l"f1tiJ ",,4 1"Dufla. Numb" Nu.,n/)f.r Nu,mbt.r N ..,nber N,unb.. Nu·,n/)f.r 

830,326 515, 431 r.,81e ,3.000,861 12,883,[,00 14,01,j_326 14,2OD 193,IIlII 71. ColI, ~37

~21, 6U HIIl,373 1!lS. 079 37, M9, 428 1,167, Zll 1,787,9M -._-_._-_... 4r,(l. 70~ 36, ~7lI, 030 243, 1)82 243.0Ml M,"" 27,328, 747 S7a,137 724,ll:lO ......... __ . 120.27. 27, 3~ 0Il0 

3, 87~ 072 7,SOb,833 826,611 613,93.'1, 419 27, aiFl, 2f~ 33, \191, 129 ~503. 7,\~ M'1.2"7 M,;, OO~, ~35

2,822,2IlII I, ~s. 261 ZU.OfJ9 220, 629, 373 94,768, M6 79,3~,I,o;o IO,045,/iOO Ht,U3 ~II,~!lll,~l1

1,264,049 :J.. 167, 274 ~1I9,300 273,407, 513 12,113,9t5 13, W3, ~94 435,OOQ ~I~, 242, 805 22,041,917 If. 316,111 !I,~,38~ 1,929,774,261 107,351,851 112,9i~,742 ----678:600­ :.:12,652 l,lI'2HI6ll. LIS 

, ,,,... ••m 2,415 10, 1>38, 107 aoo,471 176, CP21 - ­ -.._. -. 3. ~7~ 10, 7Ttl, !l&II 

I 

''['be numb", of factorIes 10 buslnOl&'l Includes tnose factories whlcli mBonfilotUl"<ld tbe sm.lI cigars snowo In tab16 21. 'CliW were also removed from lactorles wltbout p.ymaot at tax, lor use os seB stores: Vlrglola, 5,500 Cigars. 'Tbe oumber of clgan of eBen class removed w·pald at dl1ler6ot nteB 11 show~ In table 19, AverllP 'lUllotlty of leal tobacoo used verl,roo large clgarl', 24.11 poundJ. 
Vullleo! 

Slamp!' used Tolal 

27)50' 

Ill. 850 ~. (00 

21, TiS 

91. 113 

470 

,,,, •

12, 170 

----4::4211 

fiS5 

1. ~~~

----io 

2Il3.387 

Cl"" E (man· ufactured to ret.ail at U1<lfe 

lhnn 2() ""01, 

eacb)-""­

paid"~ !13 ro flC!.lbou<IUld 

21, 42~

22, \2~

.'5UO 

-"20:~~O, 2~5

19,709 

"···--:j9i:&n 

···----ii·300 

Numb" 

Cl~ D (man. ufactured lo 

rel..ll.f1'u mM' I.han l~ ...n"" e&,l1 nn,l nol Idnr(' IhaD ',.'(l 

ren" ooeh)·­

IU'l,aidnl 

~IO.~O I'" Ihnu,;.nd 

CIM'! C (mnn' 

UIlIe,,,,,,,1 10 ",tilll nlmMo 

Ihnn.~ fO'UI, 

enell "n<l M' 

mO,e il,un I~

""n~' oaoh)­ lft1'l'~I,1 al $:I per lh"u'nn~

-~2:c;:[,·

7~7. S~

~, r.~

21(,.2\.llI 

57~. ila ,c'O.H~1

I. 100 

KI>6lI 

1;1l.~

UOO "" 

"'i,i::uo 

\. ~27. 05-> 1~,0:l8.491

1.2S.~,a~1l

1. ~~5, 000 

2.3ro8. CHO 2. ~2.o;, 315 

Numb/'!"

.,.100 ".

29:;,4(1] 

1'I2.7in J, 8~O

211~. :100 

I. Mill 

1.\. 71~. 208 

aj~

'--420:720' 

1J8,55'1 

201. r,~~

~12. ~5(I

Cia", n (maD' ulnolur<'d 10 '01/111 ot ",are 

lhnu ""./Ito.

.aeh and not mOrc Ihnn S cent, "aoh)­

tax·paid at f3 ~, Ihou,and 

N1.lmber relllllt'rd t=.poid, bU da~~e~, ealend(l"'lI~(lr 19$7, hll COl/retiall di.!/ricta 

ami by St(Jle~

Alabama .•.•.. _....._..••.....•••••..•.••. ' --..... -. -..•••--•• 

Arka",a,.. __ •••••.......•••.••••...•••.. Vi",t California.. _.' •••....••••.••..•••.. , ••••...••.. -.-••..•­ Sixth Colifo",la ..•••_....•..••.••....•••...•-..••.-­ .•••.•--•.. Colora'lo_ .•••••..........•.•.•..•...•••... -•••.••--••••­ Connecticut.._ ••••..........•••, •••......•. D~law~rc•. _ •••••••......••.•....•••......••..•••••--••.•­ Flori,ln.• __ ..•_••••.•...•.........••••.. -•••... -..•••.- Oeo,~la_ ..•.• __ __ .••••••........-•......- - ..•••­ r'hho._. •..........•••..•..•.•••.•••. -..••.. --•••.•­

Fi'Sllliinol'.. . ...•..••••...•••...•.....•••• 

E1~bth mlnois.•.._•....•.. ···············-······ Indiana_••..•• _.•.•.. ·.···•••..•••..•••"" ••--•..• 'lowa_ •...._•••••••.. -•••. -•••....•••••­ .-."" ••--••.•••-­ ...-­ Ron'a'_ ••••. _ •••....•••••••­ .•••••.•, ••• ---­...•••­ Kentucky •.••• __ ." •••••••••••••.••••-.-.•••--­ -••••-.--.-•••. ­ I..oui<inn&_ •.•••••••• _•••..••-.....••• . •••• ••• ••• MM,e ..__ •......•.••••.••••••..••••••­••••••..••..••• )(on'l&ud .._••.. -••••••••••••••••••..••••-•..•••-­ .•••••­ -••••• ~1"",n"hlL.e!I•••••• __ ••••••••••••••••"'" ••­ ••••••---•••••--.-. 

~1id,l,,"o..•... -.•••-••••••••­ .•...•••­•..•••••'" ••• 'lIWlC"'<'I& .. _.•..••-••.••...••••••-•...•••••­ .••••- ·Fr.l ~llssou,I . Eillh !Ill"""nn .••••••••••...•••••••-'.'••••. --••••• Mont.o.u& ......•.•••••••••­ .•..••••••..••••..•• 1\-.b",<~n... __ ••••••••••••••••..••••••..•••-.-•..•• I''''&<la __ ........•••.....•.••••••....••••••..••-••..•••--•.••• 1'.", Ilntop<hll'l'.••..• _.•••••••••.•.•••"-" .--•••.• ~'i",1 J{.,.. Je,,<,y __ ••••• _••••.••••••••..••-•••..• --••..•--••.•• FIfth :--:.~. J,'....}•.........••••••••....•••••_.. Fir\! l>:e"; York ....•.••••••••• __ ••..••••­ -...•••­ &""'''d :.;~... ~·ork ...•••••...••.•••_.·······_ -••••--­ •••• Thl'd No'" Yo,•...•.••" ••••....••••-••...••• 

fO~lt~Ilth ~~w '(~.r~ ;,."..,.,., ----C;" , ••,,"'" 

Twenly·n",t X~w york•••••••.....•.••. ,.,••",,:•....•••••... 4.oW.:r.il 5.\4.000 TWl'nlJ""clghtll NOli" yo'k•••........ _._ •.•.......•...••.•••_•. ~.~2.S,~
 r•.o,7W N"or!ll Comllns..•....•.••••..•..•..•.••.....•.•••••.• . _ ~1, 91ol. 7W Xor!ll Dskol" ..•••••••••••••••••......•••_. __• _. _. _. _. __ • __ .•.• 57. r~'iO "" 

1. 200

700

Vi!""! Ohio_ •••••••••••••••••••••••••••••••••••••••••••••• _ 2o">.771.~U l:li77'-i92" 4:900- ··········i:434·

Tenth Ohio__ ••••••••••••••••••••••••••••_•• _. _._••• __ ••••••••_ li~.r;(lU;(Ifo 3,m,473 • •• __ ••••• _••••. _ ElewDth Olllo••.••••••.••. " ••••••• _.••••••••••. _._._. _ U,6."3,~ SI.f052 •••••••••••••••• •• _••••• Eiehtremh Ohio•••.•_. __ "__ • __ ..••••••••_•. _. __ • __ ••••••• _.••• 48. ~73. 3&, AAIl.llOO ~75 925 

Oklahoma••••••_....... '•.••••••_••••••••••••••• _._ ~s.'Al
 ·······~i:2io- - -..::::: .._._ . Or,,",Oll. __ ......• _.• ••••.•••••••.•.•'._•• .•••••_.•••••••.• :109. lIi) f';r4 t'tOnSl'I~,ulo .....••,• ..•••••_..•.•••••. _. _ 1,'Il3,OO:z.WI a,073,~I' Ill. 0,,1. 952 l,m.075 'Pv>elf!b I'~ml~·h·o"l& ..••••••....•••••. _.••••••••••_•..••••••.. 2.';(\.S3(l, 7.'fJ 14.IlOO i~(,.10,0IIlI

Tw.", H hlr<J l't"o'rl ''''01, .•••••_.••_•.••••••...••_._. _._._ t9,SS3.~I~ 1m. 03:0 

Rhf>de 1>11,,<1 ... __ ••••••••••••••••••••••••••_. • __ ._._ ••••• _._ S. ~9S.I:.;o "'

..
 ~I. :!25 &>'Jlb .....----j i:iili{ (:orolltl••••••......•.•••••...••••••_...•••_..•••••.••_••. 775, fi~. OC'; ~1.h,'>Il

Sotllh Dn~oto. _. _.•••••••.••.••••••..•.••_._. ._. _••• _ 143. 7~ I, O!ll l~, O~t

Tellll."••.•...•••••.•......".'••_•..••••_•.•••• ••••••..•••. I. aQ2. Z"(! 1~,4ro lr.o.ns FI"I Tc>"' ._•...•.....••••••••.•••••..••_._ 7,05'J.~75 J. [,75 2, \H1,lllll S.""n~ Te,", __ __ _ _. _ . 40. )(1(1 IG,loO 

11111h.. •• •••••••••••••••••••••••• _'.'. • __ ••• _••••••• f>84. ~7~ 2'10. Ill\'.! "Prmllnl.. . ..••••••.•.....•_•••_..•••••.•. _._. • _ 13. )9(\ I.Our. 

\";l1Iio;a_ .•••••••••••••••••••••••••'.-_ ••• _. __ •••••• _••• _••••••• ~O, S30.:l4l 62,2110 728,&.'05 Wn'hin~t'''' ....•.•.••••..••.•••••..•••••• _._._. 30~. [(j~ 1.2:,0 14.4r.0 i~:'<1 VI~~hJl~....... . ...•......••••• ..••••.••••.•.•••• _••• ~O, O\I~. :;83 Hl. r.no 1, ~OO 3,ij(,o 

IIcon·ln._ ..........•..••••••.....•••••.. __ ._ 24, 9111. nf,~ 140.&.'00 ~,22,1, 1180 1111. 9~3

WYO'1<lllg •••••• ••••••••••••••••••••••• _•••••••• _._. _._ B. 500 _ . 7, 1011 

'1'0101, Hi'll••••••••••••••••• __ ._ ••••.••.•••••. __ ••• _._ •• __ ~. '12'1. 2'l(l, (,23 51 8114 :Iq~ ~:III. ~?, j~n 2"-. S~:" ~4;; "••. OIT! 5. '!~I, 8r,~. ()03 1~,<l2,1. R73, ~l

1'01,01. J9J~ •• "__ •••••••••••...••••••. .. _..... 4. 49U, 8W. 030 53, 2211. ~:13 ,:'c':''C':":'c"C'c'+_-,w"c'c""C"c':'+__-,'c'":'c':'," _"_'_'"0, "_"_"_"_" __"_"'_"_'_'_"'_'_'_:jl 

lnerl'D!r._••••• _•.•••••• _._•..••••••..•••... ...._. _. l?l, 373.;8-1 I, M5. 16J 2j1.707,~25 9J.~13 1~1,:l8r,,5~7 3~'1.1JOO 20 Vec,ense ••......•.....•.•••••..•.... _._ 

TOTU,8 )'OR STi"r1:8 COlllPRISINO },[ORE TJI.~N O:-f.F.: COI,U:CTIO;-'" Dli;TnlCT 

~TATI:

C~lUomiB • __ ._•• __ ••••• __ .• __ ..••••...•••..••• _ 

1IIlnol,.•..•.•••.•••••••.•..•.••••••..•••_ Missouri ••••••••••• •..••••••_••••••.•••...••. x .... Jersey.•.•.......••.••••••••••.•••_... _. __ .....••......... , Xc,," York_._••• _••••••••• _•••••••• _•••••••••'" ••••••••••• Oh!~__ ....••••••••.•.••.••••••••.•••••••..... _ ProuO;YI~ania••...•••••••.•.•.••_••••• _.....•.••__ ••••..•••.•••• Texas •••.._. __ •••••••• _.•••••••.••••' ••••••••• _.• 

Xumb<T 

I, 'lllS. 117 

!-t~. 77 ISJ.4o !'.5I1lUI6 

i. 073. 8.11 .~. 1m. 200 3. m.61~

IS.J~

0 

o 

.'\'UI~b<T

2,5010 

'l, 105 t, 42~

Hl,400 

]2(). ,~

2, ~(I(I

60.6;0 

"" 
TilBLE 20.-Ci~ar8 wei~hing mOT/! than S p01md8 p~ t/l.ou~and: Manufactured and removed lax-paid for domulie eOMumplion from ei.l!toma 

bO'lded mam4acluring ware!IOU!eS, da~~ 6, by da~Be~, ealeudar 1/8ar 1987" 

Kumber 01 warelJOllile' Tobaocou~d Remov"d tax-Pi>id 

Manula•. 1-----,---,----,--'--,----,----1 Value 01 

stamp. 

In bus!­

ne,s.s Op~ned Closed Ino~~ ste;;'~ed Stemmed Scraps Class D Class E Total Cls.... A Class D Cla""C

turod "~,

Jan. 1 'Dec. 31 

Pound. Pound. Pound. gu.lfIb.r Numblr gumb<r gum~r Numb" g"mbtr gumbtr 

1, ~93, 280 52,851.005 $295, 1M2. 8~ 15,433,017 2(l7, ~32 2J,71>B, ..M 11,769,803 11137_. ______• 0 0 , , 389,920 404,437 2~, 800 M, 3G2, Q77 1l.11~,(31 1, 008, 70~ 51,817,173 287,123.88 ~3, 120, 497 15,620,315 6~, 299 23,476,426 1~36 •••••• __ • 0 0 348, 81~ 426, T~7 US, MO 

---• ---• --------------- 97~, 823 8,5.111. 20 , 232, 133 282,038 41,105 1,242,480 Imrres'e --- '---j87;2iiS- 5,422 _..------_.. ------_._..­ Decr\lll,(L. --_...... - _. __ .... , --­ --'22,320- --'92;687- .-_._-_..... .....------_...----_ .. --_·~~'-~:~-I

, Compiled from monthlY rel.urm med wltl.> the rollecLor or cmtom. by tho manulacLur~,.., oporating tl.>" wflfehollill'-". Th~ above Dgure, are Dot incllld..d in tal.>l.. 19. which show! 

o..,r.tione 01 raolorie, under the int~rnlll-revonuelaw. oulY. Thcs.o bondel! lnanulactur;ng w~rehou8C' 80re operaLed exclusively under cu.Loms ,up<lrvl,Ion, uod..r ~he pro,'lsioWl 01 

(ILle III, :lee. 311, 01 the Tariff Aot 011930. 

NOTl.-Avfl1\g<l 'lll8ntiLy or leal tobaooo us.od per 1,000 cigar". 17.73 p<luol!s. 

TABLE 21.-Cigar8 weighing flO! mor~ I/l.an S pound8 per thol~8and: Quantity of tobacco used, number of ci(Jar~ manufach~r8d, on /l.and at com­ mencement and close of year, removed for export and ta:e-paid, calendar year 1987, by calleclion districfs and by State~

Cigars weighiog not mora than 8 pound.! per thOllS!od Tob!ll:lCOosed 

Vahle of Removed I stamp/! Soraps, Manufac· On hand On haod used cmllng., Jan. Jan. I, ,ro,I, (ured 1938 For 61<· 'Tax·ft8ld

clippIngs ""' porlation durIng 1937 

N1J,m~"

• 

Po,md. Paun~-! N ..m~r Num~r DIBTJl.ICT Pow"f, 10,900 118.17 11.059 " First Calilornla_ •• ---------.•••--- -----.-.----•••• 51,M7- ---·~6O:23;;- ---------. I~, 5!'<l, 320 11,085.211 Florida._.•_. •• • • •• __ --------••------ 81, 924 15, 886 7.332 10,079. 9~2 " t, 5;1). 080 8.412,5(\ ~, t, 798, .\21 87.020 3.>5,461 Fifth New JerileY._ •• • •• • ..-••-- ------•••- 12,989 4.659 392,970 620.625 -·--;;;000 2, Zl7, 000 1.708. 20 3.834 3,170 2, .~IO, 2M Socond Kew York. __ ._. ••• ------------•• I, 919, 000 1;4.19.92 118,400 130, 066 6,000 173 ·-'"4:750- 1,937,500 Third Now York. • --••-- --------.---------,.-------. 9~~ 1~,821, IW 12, 240.S~ 1,587.130 1,903,120 North CarolIna (8. 8U7 l~, 6~7, 140 ••• •• •• ••• -------------- ...• 2(16,000 199. '" ,..
 2H,63~ 23.200 1,500
 Eighteenth Ohlo •• _._. __ ..•••• ---.----.-. 

~~~~a$~;,-;;_ iVi.iii;;::----- ...---.-..----------.- --.--..--.. Twooty-tb,!.; Ponnsyivon·fo·······-------·------- --- -••• _._.
 

VIrgmJa __ •••• :::------:::::_:.•:_:_::::::::::::-------.. 234,078 13,0.10 8, ;~f~n- 10. 5~:'1~
 

~gi:l: ;~~:::::::::::::::::::::::::::::::::::::::::::::::::::::: ~g: ~~: ~;; r~,' ~~g I_:~:~~"c:;~.',c~;,,:' H,l~7,831 n.ooo 11M. 714. U~O Hn,0:l6.Z1 I-coo', 13, ',,'o',~ ~511, ,,', 

t~3 I-",:,,,,,,,,,~I 10, 4Zl, 8~9 25, tOO 182,W~, 775 13;,2-19. B3 

3, 7"il3, 932 11,7;5,174 8,786.3S tl'i=e::::::::::::_::::::::-...:-:-::::::::::::::::::::::: ~:~ 7~ ==

3, m 18, 579, 258-!---'---'''-\-::':::O::::- '-ii;037;264­ --'j7;400­ --_._--------- -----------­

TOTALS FOR STATES COMPRISINO MORE TIIAN ONE COJ,LECTION DISTRICT 

Numb" Nu.mbrr N"'nDrr I Numb" Numb"

t, 4l7, 7M ~IU~O 7;1) O~I 11.000 4,197,500 ta. 14K 1~

U1,OOO 25, tOO 12,700 •••• IM,3oo 115.73 

'Cig..." were aloo removed fron! factorloo wllliout payment of tax as 1 II ( ) F III elsbtOOlllh Oblo, 334; Orogon, 133~ talal, \0.1,300 OfgftfS. (b) For 'use lIS eoa st,Q~e~V~gin::: j:,~ncJg~~.sumpl.lOn and e%penmentalpurposes: }'rrst Calflomfa, 189; :l"lorida. 104,734; 

NOfK.-The number 01 [aotorle;; fo buslnes.< are Ineluded In t!blO 18, Avorago 'lUa,nILy 01 leaf tobacco u~od p<lf 1,000 smwl cIgars, ~,O POUilda. 
--- ---

- - - - - - ----

------ ------------

___ - - - - - - - - -

T AB"LE 22.-Cioa.r~lle8 weighing not 1II0re than $ pOlmd~ per th,ouBond: Number oj Jac!orieg operai"d, q,wnllty oj tobacco uud, rmmber,dj dgareiie8 . 1ITalluJaclured, on hand ai com1llencement a,nd d08e oJ year, remtJved Jor ~.tporl alld tax-paid, calendar Vear 19S7, by coUection di~tricl8 a,nd 

by Staie8 

DlsTll.Ie1 

First Calilornia.•. -,
 Sixth C.liiforni~.••••.
 Corulectieu!-_ •.• _ Flarid~_ . ._ __________ 

Fir~t Illinois••. _••.... KcnlU"ky•.._____ 

)-[assflfllmsott...... -_ ..
 ,\!ichigan.............
 First Missourl.._ 

Filth Kow J"'I"Y_ 

First :.lew York ...• , 

Second No", l·"'k_ .. _ 

Third :-l"~' \'o,~_

. Fourteenth New 

Ywk... _ 'I'wouty."ighlh N~w

York.,_ 

:>Io,th C~rolinll ..••... First P~nnsy)v~nia__ 

TwoHth Pcn"s;'h'~· ni~ ..•_______ . ----. 'l'wenty-thi"l· Pcnn· , syh·~nia_...._ 

Virgilll~ .. _ 

1'ol-ilI,193i " 'fOlnl, 1936_ .... 

Inororu;c ... 

DccrcllSo..••. ._ 

- , 

]>;\llnber O[ IflClorles' not more tbau 3 pounds por (hO\l",aIl~

l. BO, 2,,:., ,Ill In, U~,RI~, 12~ JfJ,~19,511.:I&

" ...............
 

Hemovod' Value of 

stamps us~1\

For T""l'ai,1 

o"]Jorl,,,UoIl <!urin~ 193; 

Number Nllml>6r 

2.1'1, iOt, 400 3,200,086, r.sl ~'l, M2, f,60. Oi 

-_ . -_ ..... 14'1,430 H~.20

_._ .........- ~, 2:'0 0.110 

037,828 I, el3_ 4iI 

--i(;;'~ ij~(,: iiili' 1,800 14,40 

12,305, n8, ,90 ~O, \117,1,,0 ,17 

- - - - - _. _. 1tI. lfoB, 100 oi, 4i4, 5i 

---;,7~i,~- 2, ('01, 820 &,03-1,46 

\4I)G,964 16, tOO. 80 

IG, rJ27, 7011 ~. (l'.~). ""'c.. 37() U.OtiO,tl1O_1l 

---iio~'-~ii[,' n~Q~ 7~. ~I'

]3~.1I., I;\() ;'9,.2..111. :1\0 - - - - - --- . ~,(,02. 7;,{1 7, .~~" ~:;

:,1. JOG 1Ii~90

.. _ .... I, 9.~', 401, rlOu -~;;~ A",,~ :,~i>'- i ~:<- ~."7, r,r,~, R"7.1' 77,111,IOf) 4, l';<. "10, 010 12,02l,nl.<3 

M,:IIilJ i-l, 70j, ~iO 21r',117.61 

......... ~~, '.50 I~f,. 9·1 

; .J%,~.\l. 111 ~", ~5l, 1>00, (,72 I~r" W", 7'.12. Ol 

-

G,R.\~.4c",l,611 1,12, 7,,2, (,~O, ;;.~ i,~,'Jl7'~'2 1~

U',f,:JO 1.1~.(,j" :S'.!,M9 l,ll, \12', ~-I, ~.)

--

hllsl·
 

ne.l'
 

'" 

Opened CiQsod 

Jt>n. I, 

I'!:;, 

---, 

, , ,

, " , " " , " ,

" , ", " " , ,

, " , , ," , ,

" " •, , , , , , , " '" , , , , ,

, , ;

, , ," , , 0 

, 

, , , " " ------, --­

"' '" ------" ---U 

_ "" ... ........... .....,-­ , , H 

Tobacco u5ed Clg1I.,eLtes I<'ei~hin~

~"f~Pl, I Un· o"njn~",. Un bend 0" 1,~n'l S(ornm,-d Melil,horllced • I 1",.. I, 'U~; le,,- l. Ini lemmed !lol'd elippin~;

p.,~~4, I'ounb PouM~ Numb .. Num~"r ."",,,,,b,,

fj, ~7;, ,~73 3, MO, 210, 3i6 3,2I)9,7iO I, i25, 00') 

442 

1M, HI • 1,097,7<l' 14&,433 2,M,1 , 1,(;27 - - ­

------_ ..•_.
 .._......­.....­ 3,200 .... ------- ----------­ 1,223 i;,~, 103 OO,6i6 100,916 -... '" 4,800 --.... -. -..­ " " ­

"E'-7ili:il~(1 43,3il 12,537,4ijl,9iO " ,10, 532, R30 " , 19, ~73. 9'H n, Ot2, 040 '" 20,140 28,099 1,6&2 13, 90~, 750, 71:1, 7~0 460,286 --.. , - -.. - ----- - .... _._._ ... 4, 000 1, 91G, noo i78,220 --··i50,Ooo 17,53i 6, 12U, R1H 5'1,000 " " 

-i,';r,~'-:i~2. 'i;;'-o73'-~i,i' 39,300 R, 070, 985, 030 41,180 46,540 , 1!l,73,\ I, 4~fi , 

~l. •"' 'J9 ----25ii.-3~(1 50f, -.._.- .... 0, 000

1,4:;1,557 1, 39 I, 18.\ 

4,441 

132, i6~, 820 

2,210, &80-, 3l~. 7\)2 4I, ZI2 1, RH2 " - ­ '" , -........­ 5t,600 >C"

, '"' '"" - _.--..- '"...........
 - - - -- - - _. 

, 277, 121, 02, i;;'i: 7rn';,-:ioo­

:n-,4til 0,835, ,52 30
 

, ~4, 57,\ 70ti 169, m", 44fi 2, 4no, 2-IG. '83~iiz:6"iO:5ii,\

4, ~,'~, 70~, 010 211, .160 2, it:J. 260 

, , ------.............. 2,02, 2,\~
 i~, i.lO, liO 10,000 --....­

, 51,100 2,000 ~~n

, lz,-i:ii'-ooi- n, 08~, 004 1,SlG,5~2 53,072, BI6, 559 180, "m, 78G li~, &03, 21;2 " '" 

" 

7,7,1, ,,83 )f19, ,~~, 319, &~O 795,~N 105 12~, 21-;, 2n 

31, 935, 22~ 2ti.\, :;;4, 0", I~. 020, 609 1,1&, &90, 951i, 304 881,"21,6J2 795,149, WI, 1\~~6'

91,2\11,1:11 2~3.;o;,01:;

• ~,:l55, 9G5 II,Oi5,3~l,~iO --_._...... " 

........... I-~~~IP~._:~;- '~'-~g,O~J
 ..............­ 80,l,2,53i 1307, m, ~tl" .... ­

b".,). '"
 nei« 

hn.I, 

J~:l,'

,
 

,


, 

,
 

,

, 

'" ,

eo 

7
 

'23·;;;/';:,r:~ellc.1 'Nighill(j mon Iha,n S pOlllld-s per 111m/sand.' Quontily of labare" T(~rri, lImnber aJ rlgoreltes manii/ac!ur"d Oil 'ooooooo~~~ crme.,1 o'ld rlm~e aJ year, removed far export qnd lax-paid, c(,(enJar YI;/lr 10SI', b!1 (filleel'of! dislricl~ alld by 8t~I~~

. Tobac,:o Ilsed 

l>!~T"Tcr First Califurnia._ ••••••••• 'I>,t:assne~w;e\t~_._. _. }ust M'SSOurL_ •••••••• Second }lew York __ .. 'I'hl'd "'ew York_.••• __ Korth C~,olinll _ 

First Penmyl\".lIi~__
 Twelfth ,Pennsl'Jv~nia ......
 

Twenty·third Penns,'lvauia
 

'I'~tal, 1937 

TOlal,1030.••
 

IDerense
 

Decrease
 

V~h16"f

slimlls '''od .'e' c'l-'"r· 

l"tion 

.Homoved 

Ou h~ud

J llD. l. 19:J~

On Iland 

Jail I. 

19,7 

M"HUr"Olm..a 

, 

J~O

" 

Pound. 

Scrap." 

e~(Uug<,

." 

"lillpin£" 

',no 9, 131 ,m 

1,72,1 

300 

',"cOT"A,Lc'"l'OR STATP,S COMPIUSlXG MORE TITAN ONE COLLECTIO:K DISTRfCT 

New Yorl,,-..... _ nATE IP"""~' pO!t'fI<!'l Pounda' N",mb" IN",;"'ber I Numb" , Numher I Numb" I '''"O""''''''''''=""o'o''c,o"",~==~':c:::::::::::c:,::::c:c:o:o:'c'c'=····---·······---··· 2,13i 9,100 II 2,2tiO,630 69,700 131,110 c.<l.000 2,127,220 $16, 316, 98 '" ----- ---- --- 359 6 831 1,'i6, 230 900 1.200 ,\00 156,430 J, llQ. 10 :>I'OTK. The number 01 II<CLOflN In h,..,ineti fire lnolUd d' (hI '2 . C Ul 8 "2. , Average (Iuantl(y or leal tohacco U~"<! per ],000 huge clgarolt"" 6.1 p"UDd~,
,. TABLl'l 26,~S\lmmaryoj 0~raiion8 of 'man,Jae/u,rera of Iobllceo and eigara, wlenJ.(lr uear 1{;S7 

MANUFACTURERS IN IHISINESS AT CLOSE OF YEAR 

To~ manu/aoturers Cigar munur~"tur"r5

NUMBER OF TOllACC" MANUFACTURERS, AOGREOATE QUAXTITY OF EACn KIND, AND TOTAL OF ALI, KINDS OF TODACCO PRODUCED, 

CLASSlFlPD AS 1'0 OUTPUT AND PERCENTAOE OF TOTAL PRODUCTION, CALENDAR YEARS !!l:.36 AND 11137 

Produolng- Plug tobO('<)ll ~lolusjvely __._•.,•..•..•••.•.•••••_••.••••_••••••••••• _.•.. _•••••• t TwisLIObot:ro at,'1usIveIy••_.• • _••••••••.• _'•.•••_•••• _••_••••••.•••_, • 7 Fine cut tob= exclusivelY._••••• _. __ ••••••••.•••...•••••••••_...... _••••.. _.. 6 

Borap cbewing lob!ICCO e'd""iv.IY•••••••• __ .•_•••.••. __ •••_... ••••••....•.•.•.• 94 

Smoking tob!ICco eIcJuslvrl}·.•••• _.._•••••.•••• ....•_•••• _.... •••••_...._ 372 Soud ",,"Iusiv.ly••••••.•.. _'. _••• _••••••••_.. ' .•••••••. __ • •••••_.....__ ._... 17 

Two or more kinds••.•"'" , , ..._.••••••._••••• __ •••••..••••• _.._•••••.•••_. Ul 

TotaL._••••• __ .. __ __ ._. _•• ••••••••_._ ••••••• _. __ •••••••••••••_ 6,1(} 

QU9II; manul"nuler' .'repI periQue••••••. _._ •• _•••••••••••••.•.•••.•. __ •••• ••• 1M 

Feriqu. produ"".. "nd d"a1"~__ ••• .'••• __ ._•••• _•••••••• _••• __ •••• 36 

TotflL•..... _••••.••••• _. ••"'.""_'_' . 

Output 01 toba"~'O (po'Juo13) 

PrO<lut'lng- Swall cigM" eXc!ll'llvely. _..••••• _. _•••••••••••' ._ ._ 3 

Large ri~"ri eIc!wive1y••••••_••• _.•.... •• _••.•••• •. •••••••• t, l~~

sr"ell cign..ttes ",,01us; vely. _ __ •• _ _••••••••••. ". 61 Lar~e clgarel Ul. e.c!u.;;v.ly _._ •• _. _. __ •••'_ • ••••••• __ _••_•••_... 0 Two or wnr. k ID<:I~ .. _ _.... __ ••••••••••••••••••• _ _• .9 

TotaL. _••••..••••••__ •••••_••••••••••••••.•••_ __ __ _.._._ .•• ~,218

'" 

I Mauufe~turnd lobaceol,roduced 

~~".:~~ 1-----'-----T-----I"---,---i-1-----T-----'----­

/"'-'tm"r" P1U1!' Twl,t Yin. cut S~""rD~how. Smoking Bnuff 1'oUl\ a

• 

P~ti1ld, Pound> POIIndJ PoundJ

M' P~ulld, POtl"dJ P",,~dJ I Under 00,000 .•. _ •• _ _•••••• QC.977 600,518 1. 3.13, M8 2,4~8, 243 ro,5-l& 204,339 142,213 ro,OOJ to 100,000. _••• _ _••••••' ' ._ _••• • 1,4c,I,ooo 101,613 173,672 7;.D~ 33D, \II)(l 76Q,~57 ·-····2ii8;G57­ 100,000 t·~ 2:iO,DOO_ ••••••••••••••• _•.••••• _••••• _• •• _ ••••• __ •••• l29, ~23 337,010 1,143.717 w 31l5,655 287,41l41 ~14,OGS " 200,000 ~" WD,OOJ. _. _._ _•••••• " _. ••• • ••••• 3,877,~26 N,9\lll !,~27,620 n,~ 321,720 2, 029, 203 ··..i:i~,;:.587- 2:1, 1l00, 125 liOO,OOJ to 5,(ll)(I,OOC. __ • ._.._._._ ••••••••_••• _. _•• _•••••• _••• __ '" 

.. 3,501,150 I 1,1~035 1,1170,734 :1,077, 732 1I,022,887 

2.771,619 40, CIf, \121 l78, W1,383 35, ~22. 738 314,849,8[lQ 55,038.808 2,3(;7,430 Over 5,ro'l,OUO --- -. -- ---- - ----"..-••••.•• I==iiiO:=~~:jfrt=ij~jft!=jij,j':illO::::1tji:ijJttiiD'E~tl::~~it~d=~~'t~ Total.•. __ • ..•.••.. _,,_. __ ••_. __ •••••••.... _. __ . 'M 

"W 

ro, 

" 

" 

" 

'" 4, IMI, ~ro 187, n~, 329 ~;, 141, 208 340,579,2[>4 58,330,801 6,174,192 45.659,41\ 

59,164,52] 6,372, 1,]; b,06S, 192 347,976,506 H,312.'4\; 194,000,958 38.022,225 

1937 

18,6~ I 229, 2j~ rAl,J21 658,557 2,375,553 I'~~:~\j I......_~::~. I, f.l~, 246 1lIl,38~ 102,707 27,800 422,555 

67,270 242, g79 3O~, 895 200, 818 1,181,ZlJ --............ 3M, 3U
 1,184, 5(1; 4,329,7lI3 8Il6,OH 231, ~7 to5,21t 

3,778,878 t,873 2,212,792 2.2~m ~:~tJ:;: 1'-"2'-O33'-~l~- 14, 387, 63P 2, ~(;ri, l76 t,675,11(4 41, 6O~. 985 II9, 298, WI ~~,~,OO7 316,8~, 700 54,000,5117 
116 RBPORT 01" COUMISSIOXI':R OF INTERNAL REVENUE	 REPOR'l' OF COMMISSIOWm OF CNTERNAL REVENIjE 117 

1=
 1,5 

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~;;;;;~~8,,". __ 0'1";. -';j.,.'6-'FiI;i:::;; .~

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+ . c-'M"''''''''~ I' ~oL.! i" 1+1 + T

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00 0.0_00«_0.00.0 I0 <'<_,.,o ... ~'""O'O_,,~~ '"	 '!'ABLH 27.-Expor'oLion in bond of "'(J.lw!,jc!u.red tobacco, BTlI/.t!, riga.rs, 'md dIJa­ •

o I'<! "'--''''-'-'-''''''',,;~~:j:3	 reltc8, elc" !lear ended Jlm~ 30, 1938, by coll~c1jrm (listricta 

~~ I _.I	 I' I • TOllACCO AND SKUFF o _0

•

< I 

t~ "'~--~- UtlAC,ounted Removed lor I Tn'"V~ioJ or Unscoount&4 ~"'O'O~~ 3 ,,, "I c	 I """"'"·'"';"1" Dislrict "XDOrl,stion I F.xDorted returD.d lor

"

u July I, 1~31 •
 " - ­ oJurlnR yeo, 10lnc:ory July 1.1~3S
 

" u .

., u 0. \.38:;; ~;;;gj181i1';;;~ ~~ POUfl"" c +­ 1'0""~~ Po"nd' First CnllforDla__ ••• --•.•••• '00 567 POU11~~ o;H !... ~~~~~~~ ,._1 ~~i.~~i~~g~~~~ Dellumr. __ • __ .•. --•.•••-.­ 3.000 l,OOO	 ,~ iii "
 .,
 O' "'""'...."'-'-"'''' '~~.,,"'	 Fi"t III; uoi' __ . •.• ----_ •. ,W 10,8M JO, 7J~ '625 ~II I-tT '+i 1+ 1:(.	 KeDIU"~}'_. •••• --- •• _••• 76.3G3 80,-,. 5S2 ~07,:Jg~ " 00 701,603

< II , Mass.chu"l[t,..• __ ••••_•• ' .••• iSD 4~0 " Flro1. Mi,;sOllrl .• __ ••••• • 2, 538 813,:'::~ 812.964 11 I 3,-1iSft " l~

1'i(th };ew Jersey.• ••••••.•.. 228 ' 228 i k~~~R~~~~~~~~lq
 First New Yorl< ..•• .•_ l~ 19 "" '",·:1::::::::::;:::
 c ~~g~~~~t~~~~~I~ l;WOlld New York...• .•. .••••. _. I, tig3 1,61l3

'l'hitd "ew Yorl, ._ •••• _ 8&3 iil.6911 li2.061 _..•••.•...••••• c ~~~:~~:~~~~;;~I~ North Cswlins_..•..••.. _ 7, "83 .106,3il ])3,;'49 612 ~~13 .~ - ~8~'~~,·~~!=!~~11	 ..Fi"'t Ohlo__ •••., _._. . :123 5,740 0.5.2 ••••••••••.. _. ~~l

<: '" ."	 First l'ann.,-I,'ams__ •.•••• __ ___ •••• _ b,390 .•90 .. "•.••• •••• c:	 I 'r""mh l'"nru;yh~nia.• __ •.• l,!I~8 2,3.8 J,~36 ••••••••• ••.••••.•• ,. TaD""SSOO ••• •••••• •• _ 3,001 ~,QOI __ •••••••••••• •••• ... -.! -~~ ... R.,,'- ...... "'_MI· Virgi"iH,, •••.•••.••• _ 1/6084 1 

"'",t Vir~iuia•. _ '100 ~[ , ~~~~~~~~~~~~ 1, .17. 662 1, 7S~, 0,10 2M 11l,488

~~' 1 M 1 I,U08 -----......... S~ '" ~~g~§i~~g~~§~

1~ Tutal.. 265,822 3, MO. m 3, ti14,3~ 916 190, &43

... § "'"" ~g~~g~g~~~~g~l~ -- ----<~"'_. Q.Sl	 ' «.-'; 

'c:-	 r PRRIQUE 'l'OlJACCO, SCIHPi>. CUTTINGS, CLIPPINGS, SIFTtKGB, ETC. •• I n_~'""mQ~ ... ~_o,~ 0<: o~ _+= -, ... D_,' '-, +11+1+ ~«: '" .,b~ I -	 1 Po""",, POt/",d, I p",,~". Pound, I Po,,"a. '---< ~"",,,	 Leuieillns ••••••••.••...••••_. 1\4,705 114,(i80 1--•••••••_-_.­ 0" e" 	 Vihh Ne"'Jet13e,••••••• _" _ . 23.&I.'i 23, &I.'i ::.::.: 1 E ,," ~"oond New York_ •. _••.•::: ... _••..•••••• "- "" .. oG.178 "~,m" m T""til Ulllo.... ••• 7.0;& 2,0.81----•••••••••• 1 - .., ­ First Penm,hama •••. 18.0'28 ~~ l[Q. ~Ol 12~, zn ._ _ 1 

.,•••_0_000", -I'	 .1 .....,j E .. 

:;;~:=:'-"',...-"'-." .. " ::;J o ' " g .... .....	 TolJl.I................. 18,028
 ~07. 000 324, ~~l 1 25 m u:; " ;., o. " Oz CIGARS WEIOIllNO MOItE TIIAN POUNDS PE.R 1,000

00 ;::~'S~" r"'i!~~f..l Si Z •	 NIJ,'.r."" N"mb" Sum!>" N""'I><t NU1llM Fi"'tOalilomis • 1 

•.•••..••_. l).~(l(I 5,000 I	 ~~II llluh Californi" ••••••••••••••• ••• 7,800 7,800 _••••••••••••• ~·IOd,Ia ••••••• _ 21,000 8(18,139 Zo 7P~, o"n 40,]00 lIfas;acllusctts __ ._ " .. ".. 1,200 31,200 ~~ First~."·Je'"ay. __ ._ 3,000 3fi.~.'iO e" 

<~ Filth 1>:.", Jer".)-- •.••. 36.000 C,57, 127 6Ui.ll7 ~~:~:~ _.,....... ··"··"'·:1 •• --·'i·ooo 37,000
 FirsIK.", yor _ 6.000,000 4,000,000 l~,OOO,\JO(J •••••••• .. ;.1E-­

0< Third K61>" Ynrk ,.••. ' •.••.. H,ooo l-l,~OO ••••••••• • •••• _ 00 }'i"'t l"~'<"l;-"1'·""h•••• ___ ___ 71. 000 31\', l'ot) 4o:J,6.'iQ ,------.-. _.'1 17,000 C,., Tw"lf'" f'en">Y!vsnia ..__ ••• 7. 000 J8, ~OO 1ll,.OOO " •• _ _.. .._"~ o Tweot"·thi,d l'enllsylYGllis__ ..•.• _ w.fJIxll 20,000 < South Carolina... •.• •• 22:,,37~ -- ---- --i- 5OO·1········-~~~ 213. ~7'2

20,000 ,,~

Vlrgin~~O;~I-:::.::~:: ::::::-:1 ::..~:;:~,-~~ - ~, ~~: :: 

" 12, zro. 2JS 1 ~.500 115.600 

o " .j CIGARS WEIGHING XU1' MURE TU.-I.N J POIJ~D8 PER 1.I]('() " o , <, 

o } 

o

" < 

o

o	 

18§i~~~§§~§ • •

o .:o~§§8§~§',§, ! o ~§_.o,;~..,.,"',.:gg~§ ;;:o"'~~S..8oo.£.'?3

~§§~§.§.§.§§~a~ "

o	 TOl"l Z ~~-§·~~~~g~~~o~ "" 

Numb" '-V"",I>" -"""""0" ]o,-umbu iV"",b<r 

~:~ .~f:~ ~~:~ ----.:::::: ::::::-::::::: 10.000 ;;.roo SiiI,OOO __ ••••• ••••• 

~~lillltft'~~.lIlIl.n1d••~~, . ,. "W:M tHSii6;iaiicniti ...<.-iliilii~_III ••IiIl....	I.iII••_ilil_IiIl._••	 ....;;;'iqrf'rtrWit.:¥t~~,:.;.;~,.,..:~;iM".>J' ","-,~' .-',"..
----------

-----------------

_ 

llS REPORT OF COMMISSIONER OF INTERNAL REVENUE

TABLE 27.-E'liporlalion ill bond of mallufaduTed tobacco, snuff, cigars, and cigarettes, etc., year ended June 30, 1938, by collection distrids-Continued 

CIGARETTES WEIGHINO NOT MORE THAN 3 POUNDS PER 1,000 

UDB,,(,ounled ,,, Iuly 1, 19~8

Tax-"\laJd or returned 

to 13"~Dry

Exporl,ed 

Remo.ed lor 

e.porLation

doring yilllr 

Unaocounted ,,, July 1, 1037 "Dl9Irlc~

Nu",~" Number Numb" Numb.r N'""",, First Callfornls.___________ __
 Kentuoky


F!rstMissourL ......
 

FIfth Now Jersey____________ Second };ew York••••• 

North Carollna ._•• _.. First Pennsylvania_.________ TwelfthPenru;ylvnnis. 

Virginia •. ••••• 

TotaL. •• __ .__ 

_•. 7, l~O. 000 

5,000 2Ii 767 000 ,_ • 1;0:00:1 

._...... ~50.000

•• . __ . ~,OOO

411,060 11, nt 800 

10,000 6,720:000 •• ------- ._•• _ 452, 260 170, 904, 200 

878, 320 ~22, 000, 000 

10. ~7.~, 000 

11.132, 200 

".. 

715,000 

50,000 

89,964,800 

10, 430,000 •• __ 

212, 412, 000 

335,879, 000 

US, 1.~2. 000 

191,763,800 597.140 

13,988.00(1

458,000 

2,041,123,700 

9ol, 189, 000 29,300 

4, 440, 422, 070 

7, 053, 723, 010 

2~8, 597, 000 

177,724,000 

- 547,140 

14,4(;3.000

502,000 

2, 119. 465.640 

Q7,889,000 29,300 

4,487, 417, 010 

7, 166, 6201, eoo 

CIGARETTE PAPER BOOKS 

Keotnelry ._ .. • _._. Numb.. 100, 000 N"ml>!r 7BO, 000 N"mbtr 860, 000 1 Numbtr . - I Numo" --­ ----­ --­

Second New York .______ 

Total.. •__ ._______I

_•• __ ._. . 

100, 000 

6. 400 

761i, ~oo

5, ~oo

86.:1,400 

-------..-.--­ -------------­

TABLE 28.-Withdrawal of manufaclured tobacco, ~nuff, cigar~, and dgarellelt 

from factory in bond, for 8hipment or delivery as 8ea 8l0rfs, fiscal 'lIear ended 

June 30, 1988 

WUhdrnwn Delivered to 

C1sI!, 01 produ(:l: . 

Un"",couutcd Irom facl,ory ~n sl,ores 

1, 10CI7 

for July dnrin,g year wsreholl.'le> 

37,2010 36, fez TOhscco and snull'._ ••• _------------------------pounds··1 .. m,~ ----------;;000 ~~l~ ~~::-::::_:-::::.._::::::.:-_-_:_.._::::::::::_~u::d':.::: ---------. j:ooo­ 5mBll cigareltes. ••• • • .do • 11,378, 300 816, 018{,420 700,845, 010 ."" 

D.Uvered In veslleI9 ITIlX-pald or Unse­ 1 retnrned to counted for Class of produc~ lactory July I, 193B 

trBdB 

In lorelgn I In Inter· I U, B, Onv· 

ooastal trBde ernlll.n~

Tobacco Emd snuI'L._. pounw'-_ 

. Small cigars. _:. ncimber __ 15,000 ~" Large cigars__ •. • do _ 5mBli cigarettes. • •__ ._do. _ ,~

83,lKl~,230

"oU __ • I• """~"I"",,,",I ._. 500 __ ,,,,,,,,,,' ._. •

7,012,84.0 73,891,200 812,400 ll,507,WOTABLE 29,-Withdrawal of rnanuladllrtd tobacco, anu!f, dgars, and cigaretleB frQffl 

bonded illternal revenue tobacco sea store8 wareMlIee8,l fOT shiprnent or delivery lU 

sea 810re8, fi8Cal year ended June $0, 1938 

Cle.ss 01 prodnc~

WJ1.hdlBwn 

from ware­ howesdnrlng yeot 

UnBcrollnlBd 

lor Jnly 1,lllJ7 

3e.gle8,000' 

~irit~E;i:~_:_::~~-:-:-:-:·:-:- 7iH,317,8711' :-:-:-_ --:-:-:.:-:-:-:-::-:-:.:-:-:-:-:.-- :-:·:·:-~·:-:-:-:-:-:-:-:-:-~~~==I---i3~ii;~:

REPORT OF COMMISSIONER OF INTERNAL REVENUE ll9 

T E 29.-Wl:thdmwal of manufactured tobacco, 8lluff, (;if/ar8, and c~f/areUe8 frorn AbL ded ~rlteTnal revenue tobacco eea slores woreholl8es, for shipment or delilleTy alt or> lorcs, fiscol year ended June 30, 1938--Contiuued G~~ u 

= . 

ClllS.' of vroducl 

Tob~ceoBnd 5llUa _______ •pounds__ 1 LBrg~ rj~ars_____________nulJl Lcr__ Smell cigereLlB5____ •• _____ • _do ____ 

Del"'orod to ve"""ls 

TBr·paid Ilr Uo~

retnrne,' to rounl,ed for In roreign In lnl,et· 'U, S. Oov_ wc!ory Jnly 1, 1938 

Inde C(la~'al ~rnde emment 

31.641 

68,BlS:~~ 1--2i6;M~;:~~- ". '" .,~

41',614,065 ·--7:074;~:jO· --·)0;44:2;,00

TADLlI' 30.-Drawback of inlemal~reQenuetaxeB allowed on tobacco, 8nuff, dgors, and 

dgareites exported, year ended June 80, 1938, by POrt8, and cornparaliv8 'ota/8for 

'he yeorB ended June 30, 1933, to Ju.lIe 80,1937 

Expart..,d rrom port 01­ Cls!ma

J''-..mb" Nawpor~ News__._._. _ 2 

N orlnllr __ • .. 

SEm FrEmclsc<> ._•• •• _ • 

Total, _ " 

Total, 19~7 • _ Total. 

19~8

19~6 _ " 

TOIBI,1935. __ •• _. • _ " 

Totsl,193L • _ W

TotBl, IQ33. _ '" "' 

Cigar9 I ClgarettB.'i Tobacco 

BOll 

snuB I !.;ugB I 5mBll LllrgB I 5mBIi 

-'-'-1-1 

•____

PI;"'M' . __ • Numb" Number Numbtr Numb" .._---_.­ ---_..­ 890,862 .__ .._._--­ 5,161 21,330 632,U9 6, 52~ ~5.000 ',""- ._------_._­

10, T>l14 ~5,000 21, ~"O 1/,880 t, 528, 511 

8, OS6 100,425 14, tOO 7,700 7,227,518 S, '51 H,ODO 16,600 16, 900 7,587,964 10. 3201 138,200 22,936 lQ,l00 6,325,104 24.0H 3B,600 ea. lIO 96,200 17.770,502 87, no 78,950 77,270 3(,961,376 "'M 

IDrBwbBck, 

allowed 

1-­

~2, 589_ Oll 

2.QI2.54 

1,002. ft1 

'M~ ~mLW

2L4mOO ~-~

.mn 

.m~

TABLE 31.-Dome8Iic and irnported dgarette pap~rs and &u.be3 withdrawn and 

internal retlellue receipts fro1ll taxe8 during the fiscal 'lIears ended June SO, 1919, 10 June 80, 1938, indu8ive 

ClgsretlB Pl'I'Bro 

FIIJcai )'BBr Tax-lroo p~CkBges, books, or SBI<I T",,·pald IlBckag88, book" or ... 1<1 

Domestle Imported To,", D<1IJI88Ue ImpO!tod To'" 

Numl>!r NUllll>!t Nu.mb.. Number N"mlxr Nu.Il1ba" 127, 000, 5G2 188,IJo4B,OOO JI6,017,M2 t, 1~. Q46 106,4505,027 107,&19,978. 2&, 9~2, 33'1 107,040,000 13:>, W'l, 334 l,282,670 111,312,~36 US,w:i,208. 112,'~ 04Q 99.0.0.432 211,4\1'1. till I, OO~, ~~j 122, BG7, ~7B 12;" 3Q3, U5 1,018, 67ll, 818 ~~2, 500, ZJ3 1,261,270, 051 8,007,826 119.00,072 127,M2, BQII I, (M, ioo, 42\1 4117,07(.00 I, 91~, 570, GI~ 9,819,889 67,81H.,7S3 e7,71;"6T.l 1, 930, 1~3, 447 639, fa~, 600 2.iOO, 78G, 113 9.7211,959 &Q,141,2'.l0 lIS, 811, IBQ 2,68i.92ll,917 2,482, t9g 2,687.'09,418 n, 003, HO 6\1,448, 000 1l,IU,,~ ll!;;;ii~~~i ~,8(oO, 219, 326 1, 338, ~33 2,801,6li2,1l5Il ~9, 797, 387 21,62\!,800 91, '20, 'r/7 2,71L5M,987 800,000 2, 712, 354, 987 61,571,548 17,797, :UO 79, 311S, 788 1, 9M, 009,101 600,000 1,983, lW, 101 76,t7S,88~ 7,2\!t,r.'iO 83,lKl7,t32: 

• ThoN ....OnoW 2\! .noh W"",hOLlSOS In operBUon, 
_~ _~:;:;.;>p:.'ir:,.._"',!:l

~~~~!S~~~~~

8t:;gl88gg:t88 

..... ""~ :'':-! on 

~~~~~~~~(;1~

88~sgi"lt:'888

,I

p 

~:I·~ § f;~ a 

.

~\ " o • 

• :0: 

.. " 

\' 

." 

", 

and received frQ", farm~r~,

Slale~

"~~~~~~~~~~~~~~p===~~~~~

g J)ealcrs jn leaf I,obacco . .

r

, 

c

Tn hUf>i· In hmi· 

e< ,,"," Ol'cnc,l (;Joocd ll~'" Un"t"mm~d Sknln,~'1 Seral'" ,~rcm, Tol.al YnCt.:~r(, ,ran. I. J:w. I, to~a«n

oI • ~--I-'-II:-"- '_"_M_ -1 I _ 1 I I I 

",,,TR,er 

Number ,\-"mber .">'1Imb" Xumb" l-'ou>!1·, Pound. 

F;rstCalifornia_ 10 (I 2 ••• _ 7, t3~

S,nhCalifornia_ 7 n 0 ( •••• __ •• _•• •••• _ ColorarJo_ _ • j I j I 

Conn'<'liClJ(••••• __ ,~" n 72 170.171 ----.27ri.-i7j" -···7i:sn~.oQj

Dcla"a,.., •••••• _.... I 0 Q j 

Floridu_. Zl", I~ I~ 211 G.q,~ln .....• _. •. ~.~ 2(~ 279 ;I;; 3,j, or~
 

Fi"tlllj"',i'.....•.• _._ •... _ ~I j 11
 F.i~hth iJJj"ol5. 0 2
 Indlnllll•••. _.. ._.. j~ j~

"' 

3, Jti7, Olr. 

Kentneky. __ _.. _ "loS ~50 2,i7 ,,21 4J, If>'!, 4M 2~O, 2~1, m~

LOlli'iana_____ J (' J r· n,r,~Q

I-Iaille.•..••••_ 0 0 0 "
 

Maryland :,;-, If> ,,> r.r'
 I-Iassaehu«'tl~ J" J 2 I.
 

Mi('hi~an n t'
 I-hune'oTa... n 
 

Fir~\ :\llssomL l 0 0 ,
 

SI'l.h~II"ourL . __ •• 10 I J2 ;l.~(10
 

l'ifth !'>cw Jo,,,";"•••••••••••_ If, 0 II !C' J,',.,>. ~~, lJ.?iJ
 l'irstl\'owyo,k ._ ,1 l' 0 ;; . __ ._ _ •....• _
 

Second l\'N York_.__ 107!O 10 Illl K ~J(;. ?40 35. I~O ~. ~~o W,\ 401 S, ;;I,••~~ 8. 3G7. f<{;8 

~'llirdNe"York_ •......••. _ J4 ]:; -, 411 3~7.~f,~ 11.7/7 . __ • :>"",O~., 2,(J2S,~n

I"omtoenth l\'o" York____ Ii 0 4 ..•• _ __ ..•••. _. .••.. _. __ . __ .. .. .. _ 

Twentr-first1':rwYork___ " II 5 ••• _. __ .. •• ._ •••• _. ~I&

TwoJlt;-·"i~hthl':ewYI)"k._ r, Q [l \0 ~,Pj; __ •..... _._ __._._._ .. _. ~,917 J2.lIu~

l'orthCnrOli"n . f,21 MIl ,';90 f,(),J j~,Il'.I[>.;,\;~ (d<l,O~~ f,~,;Ol l.~W,O,\8 ',1.31I,:'5J cf<.\,~Ir"J~r,

Fi"rOhio_ ...•••••••. _ 45 6 JI ~t) 2.1~(' __ ._ ...._...••.. _. .. 2.125 H',~J9,12(;

TeuthOlli"._ •.. .. 9 0 J 6 ..•••..•.• _ 4,G,',7.'~j

F.l~\'enth Ohw ._._••• _._ 1 3:1 __ ._ ....••.....•... _ _ ..••_.. _ i~,319

E,ghtoenthObio._ 0 0 I' •• _ •••••••• _._ ooo.11~

~~iiil)~';j,j;,;;i,:;;iij;;:"" 1r.1 4~ 12~ JW,:\S~ 'i:'-ii~3' ····;;;::2:,7 ",'.7:13 ----.~.J22 42.4~,OO~ T~elfth Penns)"I"n"i".. 9 0 I 8 .•••...•••... _._ .••.• __ •••... _ __ .•.... _._ . 

, 

Cj~3t Tuhaeco 11\/IOU' n"\l1Ur""U1,,·" laNlI,e" 

o, }'""nd. 8,&$ 

I!ilJ 

~I, !l<JS, 671 4, j~7

I~I. ~(I(,

J,7':0 

~.Ifil

••..::::: I~, IS-l 

2,;~, 6O~ I. 3,3 o, ,)~

"lll~

'" 

3.U7S "' 2.215 

5,~2 1.2r.&
 100
 J3Z,S7_
 

2,\
 

~3j '00
 

1O,n~ '''37:i3!l
 .. __ . 

, In addition to tho Qllnnlil.ics rccdrcd from fmmcrs 0, ;;llown ap~w. dcnlrrs i" h'M h,l>~~r:~, ["i~ar lnaCIIIBrlllfnJ', ""d tobaccD lnanlJlalln",,~ r"cd"r~ 28,j~l,O:lY l\onIJ~' of IJnsl.nmm~(\ l~al I.obacco ltom coope",1 ;\'~ .."oolal.iOIJ' not registered El.S dra)er;; ;u Joaf tobll{'t"~_
T ABLE 33.-DfaWr~ in kaf 1.lJbaC4X1 in bu,8ine8~, leaf tobacco eX1JQTled and received jrom jarmeT~, calendar year 19:'17, by CIlliedion di~tric'" and by Slat~s-Continucd r ,. 

Tot-al 

Tolfll 

2, ~ll, :)G~

1~, ¥JO, .%7 

1.3%.&l0,1?l I. 17(;. 7,ll,,~I;,

r";5. O~3

<I5~, 300 

TobaCCD 

manu· 

I"otllrers 

De""mber 

Cig3, 

maou· 

facture", 

. Scrap tobaceQ 11llJ>orted byNovcmher 

Do~lerg

. In lear 

tnM,,"" 

Ootober 

Total 

Pound. Pound' Pound.. Pound. 

7,456 731 8,188 

2~') 5.~ 2,101 7,149 3.400 ~.217.l7!; 145 3,2-17,3'20 

9,100'.74n lO.i37.nl3 5.8~4 10,443.497 

C, 1:l5 2lJ,2",89~ 5,9~1 13:),1145 21,065.8(14 

~H, I"'"-,-_;";.,,,,,,.="W"J_'"",.,",;""-~",".,,,,,,--,,-.,;,;.,,,:W',"i'""

PouM. 

25,- 5S3, 270 

22.~2,260

round' 

._------_.­

21,685 

62. 1~~

13~. 793 

Sorap. 

Pounl1. 

Pound' 

round. 

Pound, 

PQu.nd' 

UnslenllllOd 

------·--250· ::::::.::::: ::::::: -.. 3,400 ••••••••••••• _ 

8,872,455 4G,057 20,930 16,'"lM 

11~:~~~ --i7'-r,~3- ""37;257 -'-'-:i~:~:i'l

UIl!~emmecl. Jeaflmponed by_ 

Numb" !"rumba Nurn"" Numb". 

17(1215

23 1 ,1 21 

14{"10 

161 23 2.'; l.'in 

6771559 

1M 5 ~~ 13~

1 __.D.','.'.".'.'.".','.'.'.'".'.',".ro__.I ,L.'.'.'_'.".'.',".".".'.'.".'.'"'...,.".'.'.'.'.".'.', 1__.Lo_'.'.".'.".",'."."._"'.'.'."',",".".'.'.'''.ill T

'·"·','---'--. 

In bm!· In bu.l· 

ne", Opened Closed nt:s, Jail. 1, lall.l, 

Ig37 l~&l

January FcbrtlUlY ",(aroh Al'ril I Nay )llD" I JUI;, Augtl'l, Septemb.. ---1-=:=-=-1--;;::::::'--1--;;::::::;:-1-­-­--1--'='---1--"----1---'---,---1 Pounds pound'i Peund' Pounl1. Pound. . PoUnd3 Fdund. 

35,8n,67(i 8.1~:;'~~'< :',3,0,00. ~,Oll,.l:jl 1~,187,070 175,097,8,n 239,550.366 

83,~29 J2,83:1 J,~'14 18,025 3,606 6,On2 2,807 

l2. 3$ ~, ,,!1 .s~~ 7. 49~ 9, 057 12, 734 5(lS 

tg~~~~~~~~~~~l'~,~,,~,~,,~,~[, I~~ W,200.m 

Sumba Num~er Numb". Num~e,

Twenty·third Pennsylvanm.. () 0 4 5 South Corolina.•.........••_ S7 165 163 89 

Tennes.'lIJe._-._ ]07 96 0.\ 1(,8 

First Texas_....._._.......... 313 JJ! lS, .3, Virginia...... ., ov, Washington __ ...._._._...... II II Q ° 

~:~;o~~i~~~~~_._._ ----.l __.:_ -:",',;,1',',',--,',',",',','+',':,:,:,::,:,:,:,::+::':,:,:',':,:,:,:"1':'::,':,:,::,:,:,::,: 1~;;--;;::-:','",I-;""i;:,:,~,':C~C','+-;;,'" i,l,' 

Total, 1937••••• _. _ 2, ~9j 1,1>.."" I, ~78 1, ~fI" 381, ];7, ng7 35,777,914 068, MS Iii, 9BS, ~J6 HI), 5ro. 465 1,,105, 7r,9, 935 21J.'\. J21 

;D:,~,·',:.;,:."9.36- - -__-'-'-~:-'-, -.'-"'-"·":'-"'_"1·'-'.'.~:-;- .,',.''''''I'''::'.':':'I~:,~",:+""·",",=··,,,m=I·'=''~''=·'"'"=I-""·,"'~~','"=~=I·":'~" :':';'::':';+,',",'',',',":,',::',;,",'C,.",7~',:,c,I,-,-~-0:",,:.•-;-:2., I 11~ 90 M4,4H -i;133;ii72­ - 1,31S,95~' " ~u,

TOTAlS .'<)R ~T~TES COMPllISINO MORE THAN ONE COl.T,F.rTloN J)lSTRICT 

STA7E 

C'olifl'J"nln..• __ ._. WI,,,,;,. _ . ~Ii"ourl .. ._•••••• 

:"ow york_ -._._ Oll;o_ __ •••••••••• Penm" h·'nlu••••. ._ 

-----1--------1.--1.--1,-._.1--.1---1---1-­

5UM"URY Qr LEAF TODACCO RECEIVED I'ROM FARJI-fF.RS DlJHING CALENDAR YF.A.R ln~7. UY lJEA.LER:'1 IN LEAF TOUACCO, CIOAR ~rAKU'

F.AC~'llHF.HS. AXD TOBACCO lIu:.UFACT(J[lEUS 

To~~l

POIiTl4. 

.W n~,"S9

1, :18J

!,O31..~211 •• U,O~9

760 ~,071

~,612

'00 ""on 

3,616 

" 

8.1, .105 

613,9U ,~

3,203,614 

3,251,308 

3,894 

1, 133 

72,896 

70.889 

12,400 

001,969 

Pounl1, 

Tohl'COO 

manulacturer. 

----408;r,~·

~,

42,\ 

240,115 

9,~m

'00 

85,505 

M~, 970 

~.

25. 054 6J,2\l0 

2,6119 

1,133 

···..67:ii44· 

":i;i77;i6(j 

3,200,009 

1,195 

72;896'

M,697 12,192 

12,460 •••••• •• 

3tiQ,302 241,667 

Ci~"r

!nanM"c· 

mrnrs 

round. w 24,860 

475 

~20

788,~13

6, Da8 

58, 071 

Sii;iiii:' --­ ••• -..... 290 

02,820 2,207 

3,616 • __ •••••• 

16 ••••••••• __ • 

Totlll 

Pound. , T.l. 756 1$,B84 

13~ 1,087,51'9 ~2'I, 9~0

452;973' 

"'" 14D.142 

12,~5

14D.OJ7 

8\l1l,517 

H 

1Ii,UlI

202. "'. t>H 

4,5~OH

1, l3 I 6,051,847

2, 8i~: n~ 37;3~S

17, (61 

l,8!l4,981 

15,M5 

5,307, 04S 39,970 

,.. 6,983 

123,441 

1'ounl1. 

Tobaceo 

Ullln"l"e· 

turnr. 

014.077 

32,6.40 

452;973- :::::::::::: 

'" 1«1,142 

0, !lS5 121.573 

287,587 _ __ H 

75,226 

'" 262,044 

584,844 

27,710 "~

231,836 

1,4:>'J 

37,3~8

"" 

Pound. , 4.0t2 

1.0ll1 

C!~"r

macu(".,. 

""er> 

15,417 

I, M3, 959 

39,070 

60, JXi,~

124,823 

133 20.171 

200,300 

'" 1,~30

18,252 

Oil, no 

17,3,,, 

1.8!>-1.981 

'" i, 257, 298 

--,i;ooo;2iii'

M' 6,017,154 

2,571.174 

57,~2~

2i;278' """i:(;93 ::::::::: ···"22;"97i- :::::..:::.:: ::::::.::.:: -.. --,.., ~, .. ·~·,·c·, .,­ 37,274 •••••••••• _. "'37;27f 

-·'2;828' "' 2,828 

........... - - _--.­ _ ---­ _. -_.­ . 

31,301 

36,207 

Total 

23.041 

6.Hl 

24,387 

1,:1-19,3'15 

103,309 

116,750 

1,960,406 

8,035 

1. IS-' 

1.752 

57. ()o11 

30~

62,864 

-­ .•............. 11.639 

Pound. 

TobacCD 

manurac· 

ttlrers 

Po,,,,,d, 

Ci""" m~DlI(n",

Ime", 

------:i~0· ----- ····'··':iiO- --.-­ . 

170,328 •••• _ 171),328 

46i1,~M -----"3;103. 3,611,701 

--3~:ii7i' 8,300 1,74~:~~ 54,603 liS I, 840, 681 16,409 ••••••• _ 16.~()4

5,093,77~ ",._-.••••• 41,391,814 

""-'-'iiiie: :::::::.. __ m·o," ''"'" 57 

Dealers 

inle'l 

1,70:i;447' .. 1.785,8(5 

" 35,398,040 

Hl,OM 

197,891 

Alabama_.•••_••••••••••••• FlrstCalifomla.•.•. •••••.•••• 2i:i'jo­ ---- .. -.-~~ .. Si,th Callfornia...._•••••. •••••• _ 0,142 ~l:

~ln?.rti""t.•.•••-. ---.......... 229 ~.l:'ili on a.. ....•.• •••••••_ 31,R1lI; 1.1IIO.70r> 

Firstlllinols.. .•. •••••••••• •••• ~D,a9_ 1~.311~

~~~"~B::l!~.O.i~:::::::::::::::::.::::::::: --.-i i5'-7~Q' .. KClltucky__ ._••••• _. __ -,........ --i;';57:1.42' 'k1uii~d··'·--········'· ----.-.. •••• . . ""8;Qj.i­ sry n .•.•• ••...• •••••• _•••••. 

Massacbusetl,,-•••• ••••.•• 2;827 

Mlcblgan ••••••••• ._ ••••• Mlnnowla. •• _••••••••••• ._•••• _ rlrstMiss~W'i. ...• -.••.•••• . Sillb Mi>liQ'''L.•.•••••.. New H~mrshj",_._

First No", ]~'5('r _. 

Fi!lh Naw JPI1"'Y •• •••••••_-.-.. FitSt Nt... Y(\rt •••••••••• 

Berood ·N.w Yort•... _. __ .......•. Third N~w Y"r~. _ •••..•_ Fourn.lllh 1\'ow York •••••••• 

• NDl1h CarolLna_ ••••. :::::: FitSl ublo. TenthOh1o..... Eighteenth Ob10 .. 

FlrSl P<l.On'fl\·Mlfl.,_ _....... liil-fiori'''i 371l ;,;,;; ••••-­ ••••• ";';0,.. •• , Twellth r~Dnsl'I~.,nls.. ..•••..• •• ....' , ,uvo - ,,"'v. w 

Twenty.th1rd P"nMyl'·"cla.••__ ••..•• __ ••••::...... H~- :::::••..••• ·"'···'i~~

;i;~~~~~~:;~~~~~~~:;;~~~~~~~~~::: ·-,--,·~~::m: :::'::~i .....:::::~,.,.... ...:. .-.t,~~~ ....... 
rtf"~:""r'''r "T!i!r1"~

: l: \ j \ \ o 

!

,uTi I'ound, CBlifo,"i~__ ~~,~,2

!IliMeL._ 

~ll~uri __ ".w Jc,,",,)' • 

IIG,G!l2 

. •••••••••• ::::::: ··3:;~~:ii~

:-;"" yQr~_ _ 3.~S~.:IS1

Ohio.. _ .•• _ ........•..•...... :W\.U~~

p~uus)·h,nma.......... JUl. 'lOG
 

POllnd. 30.395 

JOO.300 

21.!J39

,'1.783.030

3.rm.09ll M~, ~Z2

I, ~70, 7M 

PoUM' 191.378 

290,300 

--4'-000:2Oi8.&l6,3tO 

.1.912.41>2 

4. 25"i,298 

Pound. ~.IOJ

32.&10 

75.22r. 

g.jG.S38 

261. a~'1

1.093. I~. ,\2~g29

6:l1.4'~

7.17~ I>lJ.MS 

71, 1~7

~. 786 31>O.a02 

Iound, I ~OO.4JO

J().lI.~1

··.. ·~j:~i~·

6. ~,~. 71>1 

8~ .... 241.4U:, 

, P.~nd.

4JI. ;r~,
 

,~, 719
 

f>1l\I.419 

6.45\1.26~
 

1~~.240
 

004.797 

.r.=~.ij.§.E:.ii

i::~Z\~ll~~~~

P.~ to. " t:'l8~~: . ""'Po"',:

"0""'''''

:.:gf;;:;;1ii 

" .:0 ~¥ ~.g.?:::

Z~~~§~§

~I'=' I 

~,
 

""f"!O~--"""'"

.~~.§~.~"~J=

~i";~f"'~S2 o"~",~,,,,,,~

",.-", .
 .9lP.8}$:

->'"' .. ~, .... ~g;~;t: gi 

" 

i 

• ... 

;$: 

o

•

[

,­

,­
12, ~22

3,7113 ,."" In, ,197 

lQ5, "tl 

'" 138, ligl 

16,310 

2t,375 

14,58-6 

2, W2 30, 52\1 

4, 3f13 14~

--­ ---_._._._-­ 14,925 • _ 

3,351 ._ ... 283,355 _•• _•• ._ 

4,060 14,407 

POU..<I, 

1,692, 730 Ro, 79~ 227, g75 ___ .________ 266,700 __ 

·---·~:i7· --.---.----- '-'--"-'i67 

179,923 --Tiii9 218,632 

~1,832 242,341 17g,215 

78 48 3,574 

536, 190 2~5, 395 302, 824 

'", 2,MO 

Po"nd. 

1,~

140,8AA 

10,009 

1, ~"" 131;,371 

1, 2M, ~11'" t 002

.. 87,4,13 

28, JOt 7gl, 037 

n,736 

1.1, 9~S

105,035 

3R, 1113 

4,11-17 

18,503 

lOa,3J9 

215,988 

~.O~9

21;..j1a 

:Ill, S88 

\. 5~1i

4.2J2 

:;7 

97, O~8

31.1,550 

~>I!,776

a33,l71 

142,997 

92, OW IO~, 723 

35, ~10

~,213

M~"II'

85,gg] ~,~l~

ti.'~ I "u" "".... \ i.,~~~,r,l~

1~3, t~l :JU1, O!.l'l 131,lm 41)4,575 W6,800 89B, ~r..,

JO, "~, la, ~7L 15,ij,~ 123,33~ ____ ._ •• __ ._ n,~

62, ~2,~ 13, w~o

fli,~~~ ____ •• _::'_~~~_ ••• ___:'.::~_ 30, 21\~

'.~ "" ,.• 

3,712,0>0 I, oM, 93~ 51\7, B02 1,323,459 2'16, 1lfi7 2, 7S', JZ, 2lJ, Mil RI, [;,18 al;, 741 2HO,415 2,749 "18, i6~

128. 277 16,42R 25,12~ 1,800 _________ • __ 10,t~,

ro,108 3,017 13,782 1,045 ..__ .._-_ ... 3, le5 205,9it 187,4::.8 1",1,59, , 1,021 ,W " .. _... _._._ .._-_.­ ...__ ._---_. 

I, ,~I;O '" 1, 1117 2. 372,1UI $8,171 ItO, 813 04,509 50, ,BO ZT,i~3 ~. III -_.'_ ..._.._­ ._---_._---­

" , 137 

705 677 .~ -- ­-_..._... ..__ ._-_._-­ ~" " w, ---_. _.- --_._. 1,470,8tl 1,002,682 1, 62e, 199 371.017 ----3~2;772· -------t8:8fl3 

I. ~.~7 f,~11 1, Io~~ I, 376' ._-------_.. ,~

39,;' .123 74,4Gr, 7,M!) 432,642 3~5, 634 G5.311 1Ii,871 n 735 '" _..._..... _. ~.""' • 31 17~ -_._-_ .. _-_._- .. _-_._--_.­ -----_._._-­

11, R,7, ~J7 ~,OJiJ, 551 5, ~"3, 343 15,6\1li.~2 J, m,O~J 9, M5, 006 14_ 011_ 15" • ~,~, I 5, ~~7, (•.15 17,~nROr, 3, n5,501 9,~11,387,

120 744 36, U8 _._ ...__ ... 3G,~82 43,61g ~,21G, Sit) 1,643,26l ---------_.­ -----------­

246, 110, 670 ~3, 719, f31 

m, 8,3, 3;_'="-1---''';-.=";-''=.=""= 1---'--'--'-=+--=:::'::::' 

23,257,230 3,633, G::5 0,624,228 

1,773,183,369 

1,779,801,097 

'l'otllt, IG3L__ 'l'otat, 19J7 .. 

Inrreaso.. .•_•. 

Decrease__ 

DlI!TRlrT Pound. P<>tt.nd. Pou.M. Alabama •• __ •• _•••••• . • __ •.••. __•. _... • __ .• • • __ 

}.rbo""L.._••..._._._ .. • • . ... . - -----.--.•---­ Fir.;t CnHrofoia . .. ._._•• • . __ . 110. "'19 50, HJ __ ._ • _ f mb Caliloroia__ •__ ••••• _. .• 40, III I j~, L~ • _ Cqlonldo_. • •• . 8. OJ1 •• __ .• _ 

Con "«llelll.-_______ _ •••• _ 35, 133. 170 1()2, 616 • • __ De-loware • •• _. .. • t, SOB, WS __ • • • _ Flori<i~•••__• •• •• 2,0"), (N l~.333 ._ •• _ 

a.orell\. • • .. _ 2, 1~5, 05~ 1. Ul. 899 8:3, 307 

t~ab<l,..•.------.-•.-.-----.-.---------- ---......... 2M. 1(8 -·ji.-iiij- -------ii.-jo() .'lJ'S1 lIiools.. __ •••.. ••• __ •__ ••••• EI~hthllllools •• _. • ._ 9 gy'\ 1,210 • _ 

lo'Hann_ ...•_. _. __ • ...... 15O:4g2 o,OM 10 Iowa .••_..... __ . • •... __ .. • .. . . ._. ••• ._ 

~:~f~kY~:::::::::_::::: :::::::::::: -::~ ::::___ __ 437;200;837· -­ 2S:4~ii; 'iiJ' ----Ii;874, 952 Louislana_ •••••• ._ .....• . . __ .. ._. _ 

lIIalno_•..•••• .. __ ._ .... ... •••_ . ._•._._ . ._ Mar~·leod .._•••••• _ ••• . __ . __ 16, 0105, 7~3 •• _ _ ._. __ ._._ 

Mn~ach"'ett~_. . . . • ••• 74~, 976 7, 901 

Michige.n .•..••...__ ..__ . _'•• ._______ 531,.'i81 2,532,:'"0 74,S09 

Mlunel"lo ._ . ..... • 15, 649 10, 21" First M j"ourl .• ._ _ _ •__ . 34, 9(;7, 152 13, (49, ,51 1J4{), 7~ J 

Sixth Mll.l>Ur;_. _.•_._._. ._. •• _._ __ HI. 075 ... •••• ~3. 733 Mont"n~ .. _ . . •• • •• __ •. . --­ _ 

Ne~rMk~. ._ _ •__ ••• ._ ---­ -••• -.-.­ i~e~.da _ _.._. .. .__ . _. •. ._.__ .. _ ---­ -- __ __ New Hnmp,;bl~ _. .. _.. • ••. ._ ._. .. - .••.. ". _ 

Fh",1 :-<ew Jersey __• ._ ...• . • •• . ._ ----­•...••••.. - Fifth New Jc,"ey . .. •• . .__ ll, 002, BO~ 5, SS" R58 3.~I, YI~

First New York •• ... . 3. 856 2, 161 •• _ 

Seoond l\"ew York. • •. •• • 17, 003.491 l' ~~' ~;; -·~i·

Tbir<i Now Yotk •• __ .• 31, 208", \100 " 

Fourteenth New York. _._. •. .. _.. 293, 1»\ 20, 8':!\! 

Twenly./l",t Now York ._••••••••• _. _ 41, 704 4, .9,\ __ • __ . . 

~~ritn;~~~fl~a~~~_~:~:~::~::::::~~:~ .. _ M6, l~::~ 10~, 8!~:~~ 2~;8i6:iig2· Nonh Dakota.. _•••• __ .. ..__ -...•------------­ .-.----------­

TOTALS FOR S'l'ATES COMI'RISINO MORE Tll_\N OgE COLLECTION DISTRICT 

igr;~:fi£j;;;;:;;;:;::::1 '1~~ 'Jl;;:I":~1 ~J~i"P~;;';;yi~;;;"F;":_ ::---- -------:::::~~~~~~::---- 83, 57~, ¥;f In. 2JII, iii~ 1- --­ J~, ,2;1 

Tw"llth f'~n ",yl v"oln••. _• ....._•••• _. __ •• _ J~5, 7~G g~'3. 5-.~; 1, 456 

7'"-onty·thlrd P~rn,"¥I"!lnla.• . .. 5, 178, 7,\7 I, 07J, ow . ....__ .. _ Rh"d~ IsLm<l . _.. •• • • .___ _ . •••. . .. ._ 

South Corohn~. • • •• _.__ 6, 077, ',~9 G3Z. 717 2, J: 6. 251 .~outh JhkuU._..... _. . _. •• . __ . ...•••••••••...• .. .. ••.••_ 

Ut"h_. 

r!~~r~~f~:::::::: ._.__ ::::::::::::::::::::::::::::: •• _._ ......._._ ••• •• ._::~••••.• ~~~ ~~ _:..•:~~~: __ ...••~~:~~~: _ :~~::: ~;~:~~~: varmont. ••.. _. . . • .. _. . _. _ 

Vlr~ini:,--_ ___ __________ ____ 283, gf1, ng 6~, Y51, !tS~ ---3:056;38i­

~~:~~\~r~~~i;~:~~~~~~~:::::::·· ------. ------­...-. -. ----. -004;466- .-----679: 2:j~· --.-.. --Ii: i70' 

Wisoonsin__ 45,412,707 420,51H 2,415 Wromlng ._.. . ... .. ... .. . .. . . . . •••_ 

I--c-~;_I-;_;:;_::::_I-_oc::_=_I~;_c=.

TilLE 36.:....-T"baUj) 1ftaUrial held "r "toned bV deakr~ in /,w,f t"baett:l amI ci~ar and t"batc" manufac!ureu on Jan. 1, 1938, bV colkclwn di~lricL~ and by Slale~

De,l1ers 

Scrap., out_ 

Unstemmed Stemmed Lear "crap Stemmed tlngs, and cHppin~

STArK P<>tt.nd. Pound. Pou,," P<>ttlld. Pound. Po....d. P""nd8 POUftlf,o Po,,,,d. Callf(lrn h __ . ___ • __ ....._-_ ..._---- ------ 11'0, lim 98, ;91 131, l~l OOt,OOU 77, 8102 7, r·5.\ :;0, Gil IB,715 

lIIinol' ---_._...._---_ ...------- _..._-- 275, ItO 33,0;;1 n, ,~ 113,,151 30,1310 D:l,008 2,152,496 71G,llSl 1:.4.901 Mi"ourl - _._ ...._.._---------- 35. 09a, 2'17 13,440,554 1:';1, [031 ~'" ~JI; 25,149 n,w5 ~3Ii, 400 2~li, Y.l~ :lOZ, ~tO /'I•• ", Je""lY______ . __ ------_.-.._--- ._---- K I){J~, r.,~ 5,8~~, 8,18 ,'181, \lJ.I 'IS~, ~~,1 715. Ofi~ 619,2~ 8~5. 451 A,7ti1 W.?!9 /'I·~w York ----- --- _._ ...--------_. ----------- ~~,:Iffi. 327 3,131. OJI 490,974 1~~,900 H02g n. (ffl 7U7,201O n. :):,1, 2110 

~,

Ohio 304,71;;j - - ---- -_._._-------------_. 47.lt'P. 7~~ 473, S7S '" '" 287, roo 220.415 715, lOr, 4~\Ul0 ~,417, 4~g r.oo,!'1 vanL~__________ ._. - ------_....._--- ._---- llU, 140.:11\8 12, 2H, 79~ 31, 119 3,870.223 1,962,021 M9,MII 1,525,574 2t9,716 2, llUt, 212 TO.IIl __ ..__ ._. __ --------_.._._- ._---_. ----------- 1l;,2:(1 - - - - - ---- _._.­ 04,716 50, TIH 27,630 2,114 ... _._ ..-._ .. _­
------------ --------------------------------------- ----

OCCUPATIONS SUBJECT TO SPECIAL TAXES 

TABLE 37.-Number oj cad, cla88 oj spccial-!,u payers l)Yrc~{J~in{} ~ped(lI.I.ax slanl'(!s cove,.ill~ Ihe fiscal year 1988, or portiun l/fereoJ, under th~ , 1'(1I'ioU8 anmlUl roles, b'l collectIOn d slrlCls and Stoics 

Wine< 

-­ --­--­ --­ -­ --­---­ --­ --­---­

, 

Distilled ,pi",", 

ColleoUon dl'I,riol,~ l nn<J ,~'"(""

19 ~~S; 2l IJI 3 37r, I 4, 4~5

•• • II I~ I 217 _. 1 13 U •__ •• ' 4l;i! . .... ... :' ... ' _. ....'­ 1 '2 ~~8 12 I ~~2

AlabamR... _ Alaska_ 

Ariwna. .• 1 f" 1,:.9 ..""- H2 .• - .' .•• "'-0 1--···· I~~ 3 C;J3 11 4 ~~~

Arkan&" •••• ' I.... 01 ~'I 3 -----=-:.::_~~----=----=-:.::.=" =n.nn'= '_ =====~= =---- ---, --~l ~n '1,177 3 9Il2 24,7Gg Yi,~tC~lirornj"_____ I< 22 Vi Gl,' 18,011 1 91 ••.••_ .. --- ---- j- 201 2'l"G 4 26' 10;;02 

&ixl1o ~:I;,:O:;~~;L;;f~rnh.n_ ::::: :: l,~:~ -- ~::~~: n :::~~ ~:::: ::::= ::::~ :::::::: ~:~ J: o4~ - 7:1:J 7 1,22; 1_ 4::~71 ==-. ;-==='="V ,9-;---------'-'-l 4 <),', 1,1l7 1r'l .J.4';(I ColoradO' _ ~l) 1,49, " . -- -----. :::::: " 10 2;'; ~, ,.c,G 745 9,28? 

COllllecticlll. 

nelawo'e .. .... _ II (l "1 '1,~~~ :J9 J------ ---... ~~ ~~ ,~(~ 42 ~~ 2J~~! O;'1.,i"t <1r f:olmllbin __ Flo,id, .•• l~i ~:~:,j 2 1 Ii l,~n 1 ~¥ U,~1 1 ~~ g:~~g G.o'l'ia_ 

H~w~JI .•. rd~h[)_. _____....__ ----I~! ;',E _."' la ::::~=::::::.:::~ 1 i 1M l,i~L=~ 2,11~ ==== ====-1------­ 4'~::'{l 1131 ~'17111 2t565 First WillO;" .•.. _ _..• ""_. H 1~\1~ 19,1(;,3 7'n 331 4 ---- .. 4 ..---------... 17 lL); l'O~S •. "13 7:8% i; 4 4 11-J 5 (;02 09 •••••- ------ ------ ••••••• - ------ , Eighth IJlIMj,•...•.
 

~~--"-~:;_--~'1f, 21:Siil~' 79:1 -------:no--,-=--,-====~l';"225 z.:!\I'=-. S· 2.171- ~2,m
 ~tar.~ of lllinois.• _ 

India"" -'=---.:..n= ••'_ 3 8 40 4 01\] =-=====I~F • ......". 10 J2t~-•• 10 4 3'(; 201 , 

2i;9---'---'-22~ 833 2 25 3"\ 

10wo.. •••• I I 1 :>-,1, I"'" 22 •••. .." .. 2~S 54ge 1 79 (, B~I Ka"'M. ••••. ...••••_ ••..•••_ G 1021 11 I"""" 1 ""'·'920; ;'113"""3/1Bi 7,'10" K<nlLloky. ... •..••_ 2 9 S 1';~ 2 ~92 21 115 •.'" •. 1 16:' I 15GO ..' 51 74(;8 '-""i~illna••••••. __ •..•••• __ 8 2 ,e 4, ,82 ••.••-' 

." 

~~t ~,~ ~~~~I 14 12 'I M ' 43'012 '~I 821 'I~~ l5.. I~~ 18 \1 ~I"2G3 3 !l16 8 ',O~ 8,~',8 '""I \ "I "~' .: 1:. ~? IS 5ff .: Jl~ 711 I,S~ .. 8 9 '''il' 598 ... ~~, m 7:i: .. 1 ~'~~~ ~i'i~l •• ' •.. 3 58 39,0 "_1 512.. . .•- •• . •• 24 (;G~ 10614 I 5.-,0 )0 {13 ••. .. _. 10 1,45_ ."" 1 7 8 " ~,1 .•_ ••• HIS 2,12<', I (,oj 1 JI\l 

"0""='''' ~~ , , 'I ", 3,359 '.8 .... ....." ..'- 11 - en 5,105 •••.. 121'1 - W,~9S SitU, MisS{,Ufi. •• _ I 4 1 43 2097 I 2 .•• ••• .. .._.. 8 )91 3 1M 5 ~3 ",157 

SMooli>lissnllr;__ _. ~_ 5 :., fl.!l' 5,4,1': I ~u u ~I.:.,;..;.;::.:._n :. . 2'2 _ lOa ~~~ 5 16,555 

MO!ltUM __ .•.• __ •••• ---••' __ "'_~l --"--, 37 Lro,,~ 1 __ ... ...---.' .---.... __ ..1. ...----.. ----.. l~ 81 40~ •• .. 18 Z,2'~ NObra<ka __ . •• •• .•_ 32 1,4,6 '•• .•_ 57 _••• .. __ ..•• . •••. __ u 170 •• .- __ •..• 2,~~2 18 I.Hn .t\'",·"d~.... •.. _,_ ___ •.. __ ... __ ,,__ -. ••. ~l &16 __ •. .11 .•• .. ••.. ." ••. 2 3r, 257. •. _ 4 1,10(; 

K.wlfalllp.shj"..... •. .•• __ .• __ ~= 1._ 183 . .•,j 2'2 ~- ••• -- •••• ---•••---~ 1 43 1,:J.81 .. __ 3 

rirsl:'<owJersr,'_ -. ---... I --- .•- .'f, 1 3,519 .."--···1---···-- -.'--- --..--'-- ...----...-- -...-- 3 18,\ In -- ..... -- 4W, 4,317 

}'jf'_h.\;,ewJer.ey._ I__'_I__~I--.!: __I~~.:.:.:.:..:..:..:..:..:..:.:..----=-.:.:.:..:.:.:~~=-=-:.:.:.::.:.:..:.:: G _2~'2 '_'_1:..:..:..:.:.:: I'OS~_I~

xew;~::j~~.~.~.WJetS'1"- -1 "--:1: :~._=- 1':~1 l:'~::::::~:~~~:~~_~~.~-::. __~~:::::::~,::::~: l:_~ ~:: = ~~:::::~:: L08: I::~ F'im:-;-ewYork_ .... _.•. 44 61 ",~1 1, 4_••• ••• u. .. ..__ IJ 13~ ~.088 ,B Ill:! I,I,GOI 1 S.""udKew¥orK__ "4 I, 1 HI 1,330 27 4 33 1 l.~ .12 • ••.. • ~1 1>00 a91 2,474, 

Thir,jl\ewYork.,- ..... ••• _1 2 3 1 HI 1 2,~,\5 2 2'2 4~ •••• __ 4~ 13J _••• __ 31 2,8110 1 41 5.974 

F"~'rl"',nt~\N'"u.-y(~rk----•.. ----.1 1 1 ~5 ",129 9 14 ~17 ~,523 4<)0 13,3~~ '1'''eul)·f'...t:''l"w¥ork.• ••.. __ •• _ J I~ .1,036 8 11 J21, 2,00 180 5,3", T"Gnty-e'~hthr-'ewYo,k_._ 2 204,07" 14 Hl 2,789 g2G 7,975 --~

81,,[0 r,[ KN York.. 13 7 Jg'l 23,219 4ti J~ 87 79 IS:, 57 (;80 Hun S4 I, ~5 50,144 

= ==--=== == -==' = === 

,

• 
TABLB 37.-NumbeT of each e!68~ oj 8pccial-t= paycre purthasinll epecial-Ia:t etamps e01leTing Ihe fisoot year 1988, or portion thereof, under 1M . "arioU8 a'nnual ralt&, by collechcn du/ride and State'!-Continn~d

===================== Rhod~Island • ... _•• 1 . • 38 1,821 197 . 25 • 5 2'1 93 •• 77 2,279 

South Carollna. ."___ G2 1,226 ••__ •. _ 5 :::::- "i:3i'1- :::::: M 3.188 .____ 112 6.1115 

SOulhDakota.. •..•..•. 9 J,038 •. •• •••• •. 128 I,Gl~ 6 2,801 

'JennffiS'le.. •• • .•• __ .___ 38 2,300 21 l\ ----il· 106 3,lI\l3 2 17 G,~

Flrol Tr..' __ . ••••••••. ..• •• _. _ H 3,2;7 ;.4IS ------ ._ .,1• __ .......---_ .. -------- ,

, 3,2~1

4,~ .. ..._ 13, 13J
 SecoDd TUM ._. • ._ 6,8:l8

S~~~eolTex""'•.••••• __ ._ _ ••_.. _. 126 " 10,665 __ •..••••••••••_ _. __ .___ 11 "~I 8.~56 21r IQ,009 

'-'tall••mm mm...... =~_m.. 27 = 217 "':m_ .. 'm mm n_ . =...... _ 2 - 5:> I 1,175 = um 1,47<1 ve'mont ••• _..•.• .._. ._ 1 3 172 1,~ lQ m 31 :")5 . 13 1.35i1 

Vl'ginln.• • . • . ...• •. _ W 1,~W 2~ I 10 1,461 4 12~ 4,lM 30 7,WJ 

. WS1lhlngtou__ •••••. _. ._._._.... •••.•. 5 Ii8 200 II Ql 13 f,60S 2 19 232 I, 07~ 76 7,344 W..tVlrglula .•... ••• ._ 1 .•••_ 1 362 5 . ._••• __ ' __ •.•' 1 •• 177 ~,17S •••••• __ 1 G 4,731 

Wjseon,lo..... .. •• •••.. '.'_ 5 2 HI 13.7&1 4 601 __ ..••.. _. •• _•••••_.• __ 2 8-, M1 3,Mr, 2 1,380 2O,2:H 

Wyo·~:~~~:~-·-·-..·-·~~~~~~~:::::::~~~~~(~~~:~~~~~~~I-;;;~~~~I~I~

NOTl,-"LI'luor d..I.." "lamps elso cov.. 1M .<:II",! Q! Wl~~ =<1 [ellOen(ud mnn Il~UOr1l,

NsUonal 

Plres'lIllI 

'" ",­.­

-\ Marlhualla 

~,'"

••

-. 

~~

" Ii! "' ~- -­-­ -­-­-­-­ --~--

Narcol1o" 

Collectloll dl.trjol~ end BlelM 

Fir>~ Csl;r~rnis •••• • Sixth CBliforola •__ ._••: 

if~~~~~:~:~:~;~~::~~~~~~::: :::::: ~~~~~~ ::::::1.­ :; 2':ll ::::~: :::::: : 1.j1 :~ :::~; .._::::. 26 __ ~_ :::::: :::::: Q,tt~ ~~== 24 ~,_. __ ",••_.~~__,_~ 1,11i1i 160 .•••.• •• ; :::::: 27 _._ ••• __ • ~:~

••••-­ •••••- 2Ii 5.~9/l1 .. • I 4 --~-IM2""" 46211 33 --,­ , --,-~-- 3 ..•... _._ ol 6"ISO _._ .•_ 5 H :'81>, 6'UO 51 3 6 ----.. 0 __ •.. _ ._ .. 36,759 

8tsleoICelilo'lll". __ ..•_._. --,---­ --­ --;-12"270 ~---,- --.--~-,-.- --'­ --.----- .~~ --'- ~:.=.. __ ~~

COlorndo. __ •• __ •.. _•• __ ..__ •.••_--'-n.."':-----;:j= 2:5,11 ••-.­ == 32 3,~~ JO.739 8,= 5. 81 61=,=. UO = :0 7J,133 

2~nlleetfeut.••• _•. _.... _... • __ ._•.••__ •• 13 1,4.,0 19 827 ~'~ I~r ---iii- --.--. 11 -..-.. 36 .••,,__ ••••_ 8,SH 

noFi~r~~:~~~~~~~~j~::::::::::::::::::: :::::: 12 ,r i.fH ---.-..'.-" l~ iri l:~ {~" ---.-. :::::: ..-~. :::::: J 1 Ilt~ OOl'!':,B ••••••••••_••• _._. M 3 ~P' 1 I 782 ',"" .-•.••• _.... 39 ._ •• __ D ---­ •• ---.-­ 16,bVi 

~~~~:: --..-­.. . _ _._ .. . '::oro ..' __ ' -:-::: 2 ~D 1'~i 2.~ 3 122 •••_ HI .•.•••• _ 13,4~0 ...........-•••-.-•..•­ •. • _ ••••• 7 3 204 ~63 i I •. '" .-••• ­ - ,~.-.. .••. 1,~,6

~1~~t~I~~r~~I":·:::.:::::.::::::.__ m-i-C~I' I 9,000 .m:- n:_: m~·rl ~1 2,;12 ~I" C;T -;C .:: _._~ [::,:: 1,5~ ._ .•_•. __ •• 3 aD 715 2,1lY.l 13a .. ' •••_. 12 ._.' 33'· .-- ••'. 19'324 

Sl~te of IJIlnols__ ••••••• _ - 8 I N­ 134 W&l2 -­-~--n- -----;,:r lD"""""7 -­ -----­-­ --=- =--..:. --'­

, __ I~·· ... = ~~---.--~ 1~ 3 1 ~~ ••• M •.•.••- 63,823 IndB!lil••.•• _••_•• ••. __ ._.___ 1.... 1 81 gP311 7 ~-,-i7t-,--== ---­ === Ira"~,;; -..­..--..­ -.. -­ - - -... 28 3'~35 ::::::'---4· 2 43 '1'.59 3'~~~ rf5 ..--­ 17. 242 1 24,2~2 K ----..•••••••.--.-.---... 4 1 48 5,4&1 2 I 20 885 2'4 '-'.. 8 2 69 •• __ •. _._. _ 15,236 entuekl' •._•••-••-----.---- -••-••••". I 2J 4,30il _•••_ •••. __ 1 27 8Ja ~~: IU -.. I? -.-­ 17 I 15,801 , .--•• _ 6, 1M 1O~ "'•• • 16,219 
NaticnaJ 

Marihuana Fi",arml NEIl"ot\cs OlaomargEiline '0 j
 

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-, .;':9 " 0, . • " ~.~ 0 ;: _9 ' " ~- O~"

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 " • " "

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~N"w Mexico._._"".. 

F",tKow York,._
 

Second New York•• _._ •.._..
 

'l'hird~ewYork •.••.
 }'ourlc"nlh New York_ •. 

Tw~mJ ~"I N'~",Yorlr••••••••.•" ••...••.••• 37 3,fJlji~,.. ' •....1 2lI ~Ig ~,006 81 ..••. ••••. IS .•••• 1M •.•••••.• 1l.!lO~ T"~b!J·oJ1~h1h NewYorJr .•.••• :.:.:.:.:...~.---=:.::~ 3,m7 _'__. __' • '_'_~~~~ __•_ ____=..:..::.:~:......:...::~=_=_____ __'_ n,aFl\ 

• S""~oIN"wYDrJr .•.....•.•• .••••.••.• 128 18952 2 J~ HI 7Di2 2:!..3'~~ l~ 3 340 •••. 433 .• II g~401

1

No,lhC",OUb~.. ••••••• • •••.•. • ••. ••• 46 3,Hf,. •••.. ...• 21 ~J5 2~~\ 319 1 .••• •••. •••. 1 •• ' .• 12,954

N",,, "'"", '" ,mu;.;,,;. ,u '~I-=-~Iu '''' m " ,'m '~ ., ,u , '." 

First Ohr,'. ...• •. 2. •• •• 36 3.300 ." I'" f, 7.J 8;)7 I, 8;)1 6~. •. J 8 2f, ... 1 11, liM "ellih DIl,C ..•• . J ••••••• " 27 ,1240.. .•• 1 11 304 1,451 02.. 21 91..... 9,1;72 

£l"Hn'h Ohlc ••• 1 ••• 38 3 gnr, •• •• 4 21 427 I, n47 87 .•.. ~.. &;.. 9.12,'; 

Eighteenth Ohio __ •.• ._._ ... -=...:.....::r-::.= ~,,:: __":.~_,__. =----..:...::.:~ __._'_~~~__._..::.:_ __u_ 2_,_, ~1"le 01 fJhi~_ •. ..•• • { ••• ],\,\ 16, fil3 =' ." 21 gJ 2,752 8,7g2 _318 r I 9\ I" 257 = _ I 52 ~29

Oklahoma __ ,.. . ...•" 1 I 71~. . •• ~.. 23 Il.'~ 2.3~5 98.. . .. ~... .•...• 9,\42 O'e~un •• _ I .. I~ :lm:) .• 3 2:1 ro'i 1,327 II 1. . :1S ." I~. .•• g,93ll 

F!rstPetlDsrlvania_.. __ 1_ .... _ .. _._ ...... _ ;- 1,~1S-'" _.. .. J8 5~ 2,477 ~,839 43 I; 2 .\7 .. .@ 1 '- __ .. 23,724 

~~:~t~.~~~3sp'~~~~~i'·;'-';i·':::-- ::::::1:::::: :::::: __=:~i{ :::::: ::::::=£ -2~~ U~~ :::::: ::::::1 :::::: ~; :::::: .... 1- I~:~

S~al,eofPennsrl\'anl3. .. .-. "'1"'___ 2'l ~,G'!~ -... -- -.•'-- 21 92 4,340 ]2,935 71 5 l,IO .. "_' llli< I 52,.'i.'I-j 

Rhodefs!and_ •••• __ •••• •••.. __ ..] ••. ' t 1,0."1 •. •• _ 1 '7 3r,g 93~ &I ••• _••• __ 1 __ ... _ 4,719 

Soulh Carolina••. •••. . ._-.._1 .... .. 1 ,'9 U251 " • •••. 14 5.14 1,318 13 . . __ ... _ 44 .. _... rJJ ,,_-.. ...... 9,%2 

;~;;~:~::"'I;;':.~ I,:'; ;; :.~ ;~; ~:,;;. ::, ~, •....• ;;~~
 StateoITexas•._ --3 =I~=~~=~--'-~~6:930 .49., =~-=~=-:-:-;--=-:--:-r--:-:-:-:~

f,~~oiIL:::::::::::::. __ _:::::: ::1:::::: ~~ :::::: _ ~_ '::::::--:- m ~~,i I~l "--j' :::::: _ ~_ :::::: ::::::1:::::: F,~ll VirgInia •••••..••••• " •• I" .3 "u1' 1 2 10 702 2,4Y~ 488 2 17 22 __ ....._.... n,22\l WMbHgton.~ .... •. .,.... 3 7 •• 57 7~2 1.9'.'2 H 21 38 10,180 

WestVirgIDJa • ••••• •• • ••• ••• I M 4,87~ _•••• _ ._.__ 12 432 1,\11'17 •• _..._. 25 •• __ • 23 •• _._ ......_ 12,208 

WIsconSIn ••....••••.•.. I' .' ... ... M... I 2 2:J I,m 3,tl~ 117 .•• 1 8 III 6 •....•• 2.~,250

Wyorn!ng • •••• .. ..' ••• I'" 1 397 •• ' •. ' ••• 3 I IIl9 2r,1 2 .•• ••• G... 17 •••••.. l,ffi.) 

Tota!...... . l----as --,------r,;--~~--.-ZJ I;iSlffill~ ;;;a-m79I:OilI~i435--"--'41891i35

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REPORT OF COMMISSIONER OF IN'l'ERXAL RE1.T,NUE ,142 

T ....BLll 55.-Speciidly denatured alcohol: W;thdrawal~. l>!lI~adin(J
 months, jiacalyeaT J95'8-Continlled
 

REPORT OF COMMISSIONER OF INTERNAL }l.EVENUE 143 

T Lll 57.-Specially deJiul ured alrohol: Operations oj bonded dealeril, by Stales,jiacal , All . lIear 19S8 . 

/WJu gllllOM] 

June Formula 1 January I February I March Aprll M" 

---=

l, 41lG, 28Il J, ~12. 2'A. IS, ~~l,-1n 

1,ol33,5jg 1, (~~ lB9 l:m:~~l I 423 13J 17, 3~:!, 7~7

L ______.. 1,412, (lOO 1,157.0131 1,638, r.18 

1, 388, 19~ l,28(;,110 781, ,~~ l,M!. ltl'l 6'Jj, I~Q '~~~: 530 Q, 7~5, 817 ,~~~::::::::::::: lUs' 619 601. BOO 18.___ ••• _." _____ • i~Q. !lli5 C:J:I.~~ 573, ,12 305.6~ 6.a~~, 7QS 754.761 101. J2i 2H, ~7.\ 2OO,BM al7, ::71 2, 9,'>iUl:t 3&-A. __ .•.' __ ._ •• 2\10, 6:17 IBI, goo 200. ~7B

lUe, M2 191, W7 ll'.M, ~~7 197. :I1( 2, 831, 12~

40•••••• ____ •• ___ 

23-0. ____ •____ •. 151,298 102,006 

IM,IH IM,728 1ft1,OO2 ISO,7Q.i 197, 33~ 2,113,200' f ___ ..____________ 1M, 15~ 121,&13 12\1', IT!T 1,583,l)ja 132, 79~ II7,080 23-A_________ • __ in;ffi S9, ,\00 8Q ~17 100,490 1,318,000 S7.282 e5,970 17 • ___ -. ___ , __ ,,_ 123, M5 128,151 153,352 1,312,017 08" 79(, IH,750 118.182 

56,720 !la, ~51 55,42,1 81, t711 OOo,8H 13-A ____________ . '.l-A __ ._._, ___ ._. U:I,075 82.350 57,(22 7e,002 6."l,7M (II, 944 70t, 267 'JJ, (~2 U.~?l
 

37_., __ . ____ • __ . __
 33, 826 41,957 55,718 27, ~21 f7,026 525, 267 ,~7, 71l 39,4711 2Q,756 19,621 (91,Oile:, 

28-.\ . ___ . ____ . ___ all-c ___ . ___ .____ H,871 31,7'lo! 48.762 

67,U8 66, 3118 6.5, ~M 501. flU 31S,ll1(, 41,(64, 18, IM~

20,896 8,7501 10, ,\3S 283,126 8&-B. __ ._ .._._._ 2Q.OO2 21,503 20,172 

18, 2'''' 17,212 21,197 18, a76 11,974 251.St8 

, 28_____ . ___ ::::::­ 30. __ ._ :17, 2~9

24,3Ct ..._.. - 10, ~oo Ill, ISO 221\. 13e -'-' 

18, 400 11,752 ---·-ii;m- .--- 10'-967- m,", I:1-A_. ___ 10,1\06 1l,4S!l 

14,1\1'7 I~, 083 15.22l1 H,838 15,278 211.763 3I1-B"_" __ ':::::1 17.250 All 51,516 ~,~ 32,744 53,471 552,560' gtbo,"_. __ . ___ t.i,017 37. 1~0
 

To,",. ..1 oS, 160,616 4,I3.I.5,Oe2 e, Mil, 5Zi1
 6,063,3.58 5,268, 570 5, 3U, 50S 

T ABLK 56.-Sptciallll dt:naillred alcohol: W ithdrawa1.s, by !rJffflllZaB, fiscal lIear 1~38'

[Wine galloll:i] 

Farmula J Formula' ....mount Formula' ....mount Fonuula' ,I Amount \ 

~g...B ____ ... _ 'M L. ________ 23. ___ • __ • __ 30••• _. ____ • 251.848 _ 18" 421. 77\1 3I1-C _____ •• _ I-A____ •___ _ I, 0B5 23-...."____ • __ 1,318,000 31-A ..._ ~.~81 3g...D ___ •• __ :1-A_________ 23-B __ ••• __ 32••• __ •• __ • U,5Ii~ 13,3W 40. _______ .. 2-JI.__•__ 23-0_. ______ 4,1lo 33...... _. __ 3,401

3-A ______ ._ 17,382,147 23-D. ______ '"' 

..
 35____ .... __ 19,004 41. ... _ . 905,845 3--B. ________ Z3-E_._•. ___ 3.5-A_.,._. __ 2,~1oli,~12 fl 1,497 23---F 3l1._. ____ ... 4~ .... __ ...• 4 _________ __ •__ •__ t,lll

~A___ . __ .•• 1, $3, 1M3 23---0 _____ ._ :,831,121" 37 ______ ._._ ~~, 2~T (6,211 " 44-,\._.;. • ____ M,QI9 24. _____ ._._ 1, 14,~ 3T-A _. __ '. __ I,&lS 6--B_.___ ••.• 38. _____ • ___ 4~ I:1-A ________ 25. __ .. ~. ___ la,322 :2,100 22~,M" t~. _____ . ___ 13-_~_. _____ 25-A_. ______ 50,621 3&-A. ___ •.• 15 _____ •____ 7IM,267 38-B. _______ 2f13. I~~ 47 ••.••_.. _·1 1.401 27 ______ ._.- 24.,037 '"' 17 ____ I~. il"ll . __ • __ 1,312,917 8,74l1 I ~-A........
 38-D_______ 18._____ •___ V-B_______ IS.~08 I T"tgl.

10_________ ._ 6,852,795 28._. ____ . __ 211,1184 ~C.I ,. 7'l, 226,l3il 20_ •• _______ f189 28-A_•• _••__ 318, lQ4 gt~__::=:::: 6.~:18 1,200 22________ •• 29. _____ ---­ 3Il-A__•. _. __ 2:I,7OS m 0,725,817

211.103 -


4gt. 086 

17,IlOO 

2, 173. ~59

2,036' 

16.5112' " 50-I 

H,~57

3.2H 

1,173 

4,225­

""" 

. I Informatlon!l5 to the composition and authorized uot's of IhN'. lormule,.-Ill be found In tba .ppolDdl:l to Regulations No.3, FormUlasfor CompletelY and SPco;l..U~· Dennturod Alcohol, T",e,ury Dapfirtm6ll1.. Burellu ollndwtrlal Alcobol, Ill! amendGd by 'l'nlasury Decisions No.<. 45011, 4578, 4(>-H, .127, 4741, 4763,. 

and 4700, 

• ,~.'f:j••­

]";"71:' tmm.nfe1',t i I;. nnmiS1mtf"i:;'X ft·"· 

51aw NWO'''"'I daurors'

o]"l<rallo~)

, 'Callfornia ._---- -------- •• _---- ---_•• _--_ ••. --_. cODnaoticut. .._. ·_·· • , Oeorgla . ._._. • • ._. __ ,

, lIlinoi•.. _ ..-----.-.-.----" ----. -- ••----•• - .. , In<!iaua. .•.-. - ------- -- - --•• --- ---- --- ----.­ ,

,

•

•

•

•

, 

,• 

• 

,

•

, 

'tl~,:nll;- ---.-.--.----­

~~~gi~~~:::::::::::::::::::::::::: gall!org'a.• • " • __ • . C~~.... 0._. .____________________ 

Deliiaotfout.. • __ • ._. 

Dis~~a{"I·C--I·--b·--· -•. ----.---­ Florid:;' 0 oum 11l_. .. .1 O""r ,.---.---.---------.-.-.--.---­ Haw~(-- - -. ----.•-. -'---. ------.-._ Idaho -----------·-----·----·-------1 

[lIlnol;,-·----··--·------··-·-·-·----­

[adlan,;·------··---------------·--·· 

~:.::ms-:::::::::::::::::::::::::::::

Rantuok---' .------- -'. -.----- --.-.. LoUisl.....:··---·".. --------------·--- MaIne .-.-----..------••--,-••-.­

Maryland····---··-··"·---···-·-·-­

MassacbuS.;i~--·------····-····-··-

l.tj~hli8n .... ------.-.....-----­ !l1:1nnOSOt;;'" -.-.--.- --.--.-----._ 

MISOour, MIS>l"l~pi::::::::::~:.::::::::::::- ­

l.tont'lba·------·-.. ··----··-·------_ N~b'...h· .. -.. ·--·-·····--- __ · ·· 

N~"'/(.mp;,.blr;,- ----.- .• -•• -­ N~"'Jo.... - .----..-- .• .___ N~... J;~,lry-·---······· - .- ._._._ NorthQ.,,,Uii;'-·· .----•.•..• 

NO<lbDal<ot._····-·--···-----.-·--. 

1 N""'h ..• ~.- •.• -..--- ..---.-. 

nacel,8d - -I Remov8<1 I On ba.nd June ~O

I 

21, ~~8

29,388 

15,3,18 

5I:i~, (07 

2,435 

~,293

1011,534 

394,726 

73,656 

77,617 

162,810 

1,110,732 

200.460 

3,042 

171,132 

47,157 

21,871 

20,917 

24, ~,13

aI.~Ql

OJ:''~~

"OM I 

1.841 

o,nl lOll, ~72

390. 54~

7G. ,7S 74. \l.'j2 

162. ~O1

1,125.66; 

:/OJ, ()~j

1,114 

IN, 7~41 5S",~

21,519 

22,430 I 4.~1

t. l'~

3,120,3n I 

,!Numbor oplll'atlng Jllfing any part orthe year. 

denatured alcohol: Opera/ions 0/ bonded 

StateB, fierolyear .fB38 

[Wine goilonsJ 

3S 71, 166 '. 121 Ii ---. -'~~~4f =::::::::::::: 

manufacturera, bV 

76, 564. 

59, 7~ ---.-.~~~;~

0,675 

7,000­

~;Q24

~2, 638 

I, 2\1~

2,:m 

5,102 

U,Qli

So 262 

12,615 

16.307 

70. WI ~.461

l.8l1S 

2i, 401 

a.us 

1.1144 

3. 21>6 

1,185 

2••41 

2&.':1,206 

R""""'~red IUsed inman'l On hend afl.... ,,"'0' ulacturing Juna 30 Sla,e Roc"hod

..---. --".--I' a, 3~6'

, 3.997 

1 I 4,446 

Tot.llJ. _...•• 6-l 3, Ofl3, 646 

2~83~

81 

1331 

32 

,~:6 

,\ 4&8 

li~ 30 

M 

83 

S 

9~

287 

HI 

6725 

160 2 

208 

2.4J6,021 G~,I(M

760.(f,0 

60,859 H8,77( 

9,719

~2, 152 11,nO36 3,862,0-55 

1,~~:~~ 3~1, 824 2112,011

498,929 

6,133 

7,451,175 

2,842.663 

2,0\10,821 

145,926 7,9Il8 

1,505,19815 

11,894 5,OOl5 

4 ~28,!IIl6 ..._.' 

685 

lU,wll~ __ . _-.._ 

5,1~0

1,312 

. -._._ _._ tj[},)~6

_~:~:~~~_ 51 __ •• __ ._._. 

.____ 

14.S83 

477,574 

2,481,070 

2,31l8,M2 

330 •• .__ 

2,28),556 .'_' .____ 

38,502 

6,323,13' 56,'37 

i'9G 553 

17(;270

~7,809

15.0:.17 

23, 242 ll,n237 (,600,023 

4,m;~~~ 314, 180 313,130

605,073 

19,330 

7,769,001 

~,34G,87t

(,551,727 

14),065 3.728 

3.8.2,92720 

<8,1iW 6,IIl8 

156,684 6,492 

~0,494

11,837 7,02Q 

I,ass 

2,018 11 

14 198,417 

1~:2~ 43, 464 17,~27 2,<157 

1,7~

160,828 

1\I4,SGZ 

1(18,701 

10,204 4,7.>2 

lZ-l,~2

tTl! 110 

260 14,210,222 12,1l62,(\()7 27.073,a24 ~~,3)3 621 '8,010,731 1,~,HI2 9,700,417 alO,523 

401,711,04) 125,675 1,!l39,2II' 1l1.67~ S 31 __ ._••__ 33 II) 

I [u .o"'~: rPorntLbG d"" bg any part 0[ tba }''''''• .""".e,..} snJ'~~u.tr,[es, wh~re lba <lenat"ra<1 almhol <1..... not b""",ma a part of I,be prlldunt, R parlloD 10 'lnolud Uie . ... 2H,07J "I na lrtIllons reooVW'&d frOID soln~1 OIlS rwo! vee! mnl.a1nl ng sPcctaily <1e.notUl1!d .1 robol, 
• 

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E §i8i§,;21~~g~e:~~ I: 
e ; 
160 Jl,EPORT OF COMMISSlONEll OF INTER?,,\L RE"''EN"UE 

TABLE 

ApP6~1" died wit, (jI)-<l~yl~[t"rn lJ~srd

Number I T", INnmber I T" I·Num~r I T" 01 mses ye'rn of ""ses yes" 01 ia'I"" 1'''-,\]"' 

----------I--'--'--,--,--,~

on h:md JulY I, 1937. . _ ;, ~l~ ~. la! 2¥i 3~1 :10 71 

{I(J.dey appeal]s filed. • .. . _._ 'i,~~ 3.~ ----·-959' - 1,2~5- _. --"74- --.. -"lii n.""ived. _•• .•. .• __ .. 

Toto! " _1 

=-===== 

7.~(i~ ~R;-\)i- -~~ -1:00; --~ ---I;' 

Dlspol<ld of: , Close<! oyagree:llent. ._•.. • 1,570 1.8~l ZliO 325 75 00 Ck~~l-[l<l"ppwlflloo_ .• ." •••.. •... Sll 35~ ' .•_.•. •__ .•._ Defell.\le.. ..•_. ._ •.. .. ' 1,059 1.7"" .•.• _ S Q 

-------_.------- ---­ ---~

1'otol.-. .. . ._________ 

====== 

~.159 3,£,';(0 5~1 679 ~~ 00 

l,tOl' 1,nl 3~ li.l 6 7 

'lI0.day apl,.,..]" filed __ l'l<l moom":",,,datl<l"_ ______ .' .___ 374 ~6ll -. _ 

Total ---- _ ----_.---- I I ~(liI 1,71' H31 .\~I 61 '

"Tro.nslerrv<\ 10 1-00 "ngelesdh·lslon____ _ 1'~~~1 13 - -_.- ---. Onhandlune30,19~ 1 2,~~2 3,6~; l~; ,IS 1 0& 

REC"PITULATION 

DiIlI>O!!ed 01 durin~ year c."". I'I'H y.......
 

~€~~~ii~~~~~~~~~~~~~~~~~~~~~~~~:~~~~~:~::::~ ~~~~~~~::::::::-::::::::::::::~~~: II : ~~ I :: Tr~nslorred to L\llI .~ngeles lJivi'l.ion lm 2'111 

Tot,," . .• _ I,U1! 6,4l"ol 

r,a-:J"y IMiscoll,­ "~D<l'II" e;.l5oJiI nMU' 

PfrU,JJ

01"""0 by 811:_""'''t. ••• _. _. _. - __ ••_ __----- --_. ------- ," Closed-~eleo"". • • __• _ ___ •• .... __...---. " X1~~~igda~~~I~_~I.~:_:::::::::- _. ----. :::::.:::::::::::::::::::::::::I::::::::::,- " " 

AppoW' 00-\\>11 <:IlS8!i

Delk,.ncy >!n'PO""lln <:l<ues reoo",,,,Quded l<lf ""ttlemenC_.______ _ _•• ~~ ~8~. 8~P l~ ~5, 9GO, 013. 00 DellolO"-cy r600IDl--lllOO. "" "".... roo,,,,,,,,o,,do(\ I.,.. ,."loment' II, ,gS, 6~i ~u 3. [:Ill, 107_~

Pelldoncy decreased _ _ • _'_ ___ _ ___ __ 13. 987, 136. f7 2, &\4, 215. S3 

Peroootll.eofdecrea50 • •• • . __ per""nt_ M 4ll 

l'eroe"~{1 s"stained DY lIgrnod ""ttl.meot_ _ :do__ ~5 52 

Defldenoy >!rop<><ed on all """""haudled__ __._____ . • \'>~,31(\,(\97,~

n~~"I"'''y: r"COI~Il""'~ on ~n "".'" Mnrllorl -- "', 4?~ 16, 831, M2.~ J'>olioion0J' JeOl'lJa-ood •• -_. ----.- --- :::__: pe.:;;,it::I: _: :::::::-::.­ l'crC.,,:~go01 "o""""'_'lt__ •__ . --. __ -_-__ •-_. ---­ , ­ 'ThO b""la for Staff reoordlng o~ ..ttrod escale-~ """,cs ,how" net dallclMlcl.. elter eliminatinG Stolt 

'1nhe(i<MlC0 tll~ credits. N v' <,_'1"1'0.'" ,,,,,lll.h,,,d<> nut In,l,,<1~ ttLa ""1'1" "I \h~ S tuIT <.II" 1,i1u~ ~t l.<IoJ All"al", Qr otbor tlooout,·~lI.ed are"'; Lor tlo ~h.Y lmlnda the rosuit. of the oircuit ,.Ularnent "'OUI'S ~"m~o<e<1 of nClo,,,,,. of the Chl1 

COUnset'B office ..nd ",emcars aurl. 1l"1t1 nlpr""""toU\',,", of lhe Technical StRIT. T..>uriD~ lite f:scol }'Mr end< .Jill'" 30, 1038, tile Stnll' nvoragod 17 meu par month devo].\"l!' full time to settlo"'ent wo,~ in O<)DIl~~Uon willi all 1I0",d circuit <:aIend"rs and partlcipnted in tho settlement of 2,168 ducko"· ­

nEPonT 0]," COM1'I1IS;;lON:ER OF n;TEr,S,\L REVENUE 161 

89-Analysi~ of Ike 'Work af tk~ Technical Sta.jJ du.rinrl fi~cal year 1938­ TABLE: I nwmr, ~&l.oJ!!, a nd {I';' faJ: case,~-CQntilluerl

COMPROMISE OAS:ES
 

OU band July, 1, Hl37 . 131:13
 

Received durlDg the year , . __ _____ ___ ________ 964
 

TotoL______ . _ Disp05ed 1)1: ------------------------------------ 1,647 

Acceptect -----" _---­ Reject,ed =--- ------ -, - --- ------,--- -- 121 

Withdrawn ------------------- -~------------ 561 

Trangrerrcd~==============~=======:~==:::====::=====:===== 1~~ I, 195 

On han.! JUlie 30, 1938_______ __ 452 

E:XTEl;SION OF TIM!> CASES 

On hand July 1, 1937 _ 27 R..ceived d\lrillg the year • _ 25' 

Tot3.L . _ 279 Di5lJO~cd of; Granted • _ _ _ __ __ 21 

Rej"ckd • , • _ 232 

'Vit,hdrawn ____ __ __ ___ ___ _ 2 

Trunsfcrrerl ~_" 2 

257 

On hand June 30,1938 ' _ 22 

B:EC'J'ION r.oo FJ)<AL {'(,OSUW AGREEIllIHI'l' <::>\BSS 

On hand July 1, 1937 • _ 27 Receivcd dJrlng t,he year . _ 146 

Tot/ll _ _ _ 173 

Disposed of: 

Approved ~. :_ __ 126 

Rejecled _. • • ____ 39 

165 

On haud J1:ne 30, !9:jlL _ 8 

LOS ANGELES DJ\'ISlO:N 

[Fon, '~onlb~ ondad June 30, 1938) 

APP:EAl,S ~·l1.En WITH nOARD- nOCK;£']'ED I;A';"'" 

~~C~~:~t~~~~~_1:_1938- __ -~ _--- __ -- _-- -- _-- • __ j __ --------------__________________________________ 46 

TotaL _ 346 

Disposed oJ: ._ Closed by agreOlllent , _ 122 

J?efensc =: =::: ___ ___ ____ ____ _ 24 1 rll.nmcrred • ____ __ _ , 2 

Tot3.L • __ _____ __ _ _ 148 

On hand ,JUn<l30, 1938 , _ 198 

D APP:EALS 

elicl.'Oc, ~ticlen pruposed on eases recommeoded lorsettlemcnt $2,194, 85G. 43 

cy l'Iicomputed on cases reeommcnded for settlemenL___ 873, 108. 15 

DefiCIency d~creaBed " 1,321. 65& 28 
--

---------------

162 REPORT 0:10' COMMJSSIOKER 0:1<' IN-:rERKAL R}o;Vl';:!\'1JJ:o: 

O.l<'.l<'JC~ OJ<' CHJK/<' COUNSEL
 

APPF.ALS DI\'lSION
 

TAHLj; QO.-R.ecorC of co,~e8 appco!eof 10 (he United 81,0/0 llwrd of Till: APpr I 

-ind'llAmfllhosc oppeo1eJ from Board decisionsla Il;lpellole CO'll-rI8, .{i~ca.l yeors 1;8~ to 1!:J.'11J, inc!USMJf 

C~'e.< I 1~3, ~~~~~

r~uJ.i»j: l>"t",,,I,,1', "r ~",' ..l ~-~"f ~,~~ jg,~ 1~41' W.t~ IQ.IOI I~ Filed during year . __ .. .'_' 5,007 3.076 J.61G 4,78\ 4,101 ~'N ~~---~--~------~

T~taL ------I~ 22,056 ~~,290 15,IM 14,209 lU~2:

Cl"se~,

By defoolt. ~i;"T1i,sal, etc__ l,W7 1,5\8 l,~15 1,~19 1,017 B~! deci'ion on meriIS._·_ 5,717 7,400 3,752 ~,3. 8,007 By MrOO(] scttlemen:_. "ml "'I '001 '''I ~, 8,3S~ ~,bS~ ~857 D,()~2 ~,~W Total ..••_.. 

Pending end nr fl,ca] year__ 

T AIILE 91.-Nwmbrr, ond olllolmts, of crJSe8 8h.owll in loble 90 Jor Ihc fi~C(l1 ycar 1938. 

only, b.11 d08R oj lax ond alii.(ilmts iW'iJlYcd 

PeLd;UR Filed, rWI>eued, an<1 Closorl ~s",l year July 1, ,ro, ",Ijusl"'oj ll.",,1 year 193, ,W, 

CIs"" Gllax 

Num.1 Amollnt N"m'l Nl1"'.1 Amount ,n N","_ in Amo"nt in ber diajJuto ber dispuio ber <1"l'ul.e "" Income..• ___ •__ 8,~91 $f20, 794, 069. to 4,203 .$113, 091, 682. 9215, O{~ $1011, II}!, 8!3
 r,6.\1
 Estste _•...• _ ~~6 95,532, wn SO t3t Zl, ,,70, 019, 17 410 21, :.r,~,II-;:J
 G20
 

Oift,ete... ______ W2 ~,n5.1J-l8~2 :llJ8 413".289.~D, 23, -U39,~60
 27,
 

Uojlil-l menl_ •••"uti"],· _ _ ____ •__••.•• __ 8 133,106,83 I I 755
 

Total.._ . g, 289 ~21, 061, 2~H. 62 i,953 147, 6~I,l00. 8, 5,689 134, ·\1~, 452
 Is, 553 

TABLE 92,-S/[ltm of c06ps pending b~J()rp, United 810le8 Boord oj Taz 

June ."-/0, 1938 

Una;:signcd - - - - - - - - - - -- - - - - - -, - - - - - - - - -- - - - - - - -. - - - -- Imperfect appcals - - - - __ - - - - - - - - - - --- - - -- - - - - - - - - - - - -­

Unanswered ---- --- -- - ------ ----------------­

Awaiting !If,fion elsewhcre: 

Referred to Special AdjustJilcnL __ - - - - -- - - - - - - - - - -- - - - - - - -. - - --- Rcfcrred tu Interprel~..tiye __ - - - - - - __ - - - - - - - - - -- - - - - - - - - - -- -­

Referred to Te~hnieal Sto.ff c - - -- - •• ----- -------- --- --- ---. 

On rcscrve calendo.r • - - - - - - - - - - -- - - - - - - - - - - - - - - - --­ Inactive tor other rea60ns - - - - -- - - - -. - - - - - - - - - - -- - - --- -. - - - -­

In process of prcparation for trial: 

\Yw;Ullgton raJcndar - --- -- - - --"" - .-. -- ---------- - --­

} Jeld calcndar - - - - - __ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --­

Ready for trial bllt llot sct: 

~:~J~~;~d~~~~~~:~~==================·----====:-=====:====== Set for trial: 

\VasUllgton calendar _ ----- ----_.- ----- - .----­

}'ield ralendar _ --- -- ----._- --- ---_.-_. 

Tried by Board of Tax Appeals: Awadng derision - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - --- - - - - - - - -­ Awaiting expir!l.tiau of o.ppe.'l.l peri<ld -----------­

In prares, 01 dosing__ - - - ---- -'- ---- ------ - - - --- --- ---­

Tot''ll , -.: - - - -- - - - - -. -. - - - - -- - - - - - - -- - - - - - - - -- - - -­

L"l~Jl cro~~·rdc~ncca - - - -- - - - - -.-

TotaL . . - c ----

HEPOH'r 0:1<' C0.11J\IJSSIOKEH OF I::\'l'EIlNAT.. REVEKUE 163 

93 _ProgrfBs of cases -in. appel/ole ctJu,ls o,j appeals from decisiQ1'e 01 the 

'l'.... aJ,J: • United Slale8 BO/lTd of Tru Appeals 

,,, " drcuit '" SuprelT.e Ca.o;es c~,"" MUlI·S Cour( 

7M r 13 TotRI..• __ ._ '=1= P~mlin~ "nd "f fls"all'~~r' _~ pp"olorl l>,- COIDn, l"ioOl,' . ;,pl"""O'l ,1",ing.U';Cfl1 yeR" .-I.PW"I.'1 by taxp~yers._•.. BY COlnm,ssIOMr•.--•.••• illS ,~ I " 10 Appeakrl by botn..• _ Byta~lay"'".- -- ..••-. 2 ()~rlifleJ by lowo, cnurt. By bnlr ..---- -...-----. --. , Cortifieil by I"we< Well!._ TCI"L •..•. _ 

'J'otl'L._­ '" " 

165 

1~ "2 ,~ 1 " 

4~~1~

I'~ .., ~()7

,", ----,.i 

f>3~ I 1.~

,TABLE 94.-Re8ulls obto.incd in cae68 dosed before r_ll~ Uniled States Boord oj Tin 

APPMls d'll_rin,g th.e fiscal lIqa! 1938 

~'>

C~:u1lcl.,r of clo,ing j\'umber

of Caoos 

-.....1 291 

1.119 

i,Stll 

Amount In Amountsp-I Perc.msRe 

di,pule pro,ed 01 rew"ery 

$~,o:M,372 ~J.OOO,02G I ,.,.M 

43,529,9(4 7,480,358 17,21 

8-5,955,11627,221,184\ "'" 

5,089 1,14,519.11,2 36, 613,56ll :021 

TA:DI,E 9iJ,-Res'lllt oj circuit a·,-.d apecillllrip8 

-,,-mount;u Amount ag",,,d IP.roo~l· Clas< ."umt-er 01 ell'''''' rli8put. \l[lnr. "11-' 

lijY I{RCgub' trips......__ ___ 102 ._---... --- -...-'­

SI>eclnlt"I".•. •..•• 3 

1,'111 {H"g"I','tri])S •. 922 :::::::::::: 1--'--­ ~~~~,l;;\~~::-:::: .... 2, i~g [--liS:.jOG:ii~~:j.i - 11:~ii:.j'7. 91'1-' 4~ 05 2, lUi Sl'oc,.ltrijllj•.• .• _ 'I~ ~,316,1J-l~.64 2 $6 lXl5' ~; 76 

__ 3,;J7[{Rag'!Ia'I!IPS. 'rotaL_ •.. .•.

__ ._

_ 

•. 3.lg2 ••137,722,6SIJ~~ .. •. .•• il,530, ••. Wi 451~ .._._ Spe",alt,,])S __ u. .. 145 _'.U_ n __ ... ... .u.. n' 

... l-, --..L__--..L__--..L~

of cales 1111 Unitell Slo.lel &a!d of To:;; Appeold during .. Ihe jiual yeaf 1.')."IB 

~~T~~~~~'I ~A~."'~,~'o',~,~O~"~,~O~"~,,~"j~~~~..,~~~~

}..'"m~~r "'~O""T In [ INet ""nIt IPoroou, "r "'-'''" I O"pul,e . (>verj,ay_ age D"f!c,.ncy ment 

\13, 5~

'" I $2, 034, ~721 $1, ~OJ, 3~ ( 1. ]]9 43, 52'J, go-J 8 45J. 313 963, 

""

%,1 7, 469, 358 17,2' 

4, :Jig 88,050, 176 ~7, ~"J, un 712. 7S7 I27,22,,184 "~m' I 130,00 

,~, (89 134, ~l~, ~.',2 ~~, J;,.I. 637 1,1<1, OW 36, 613, 561; 27,21 
-----

------

-----

---------------------

--

_ 

164 R.EPORT 'OF COM,MISSIONER OF INTElrNAL REVENUE 

T~BLE 97.-C<l&€~ appealcd t~ .[T'llled Statce Prt>ceuinfj Tax Dr><lrd of Reu;e 

-indudiTlfl tht>88 appealed to appel/ale courts, fieeal1/ears 1937 and HJ38 10, 

1';137 lllJii

---------,-----'----­

P~n<lins ~eglnn!ng of l\.'lroI year .. ••",..' _ •. _." -- __ •• __ .• _ N Ooe I 

Y,ltddllrmgl'ear __ ._ .. . ".". .•_._ ---.- •• _ .•..._-_. ----... 4 51

TetaL..._ ----.... __ ..... ------ __ . ._ --..__ ...._ --..,-_ ..- -------- 4 58 1- _ 

Closed, BydismlssoL. • ••• _ ___ . ._ •..• .. __ ••.• .. _. 

TotaL .. _.. ._ ___ .. .___ .. ... .... ... ._:..:..:~

l'endillgend 01 fiscal yMT __ . • • •..... •• ._ -.•.•.• •. 4 5~

TABLE 98.-N Limber, und U1nOU"-.!8, of cases shown i" table 97 for Ihe fiscal lIear 1988 

ani!!, by das8 of {(U; and amounts involt'ed 

- • 

~'en 'f~"u.v, " , I ""da<!Ju!!e<l.~<""l F;"'. ,OO~"',. ciooed fuenl ~e1U" I l'ea<l.ing lane ~O. ~·e!ll 19,,8 93, yeBrlll3[j '"' 

OJ",. of tax 

N"um. A,mOllI" Nu", Amount .• 1 Amo~nl, Nam· ;a111· e, pu(e pute 

to III d,.- oor In <1,,­

J!ute "" 

l'roces:ililg__ .. ________ , $.55, :'Z4 M ~57,4S1 I

. 

Num· 

""' 

Amount 

Indl,· 

pm,

" $1,~, lJ~ I .n, !li3,B6.l ; •

TABLlt 99.-Slattl" 0/ ca~e" pending before United Slales Processing Tax Board of 

Review, J,me 80, 1938 

Una.nswered . . 25 

Set for trial: Vo,'a.shingtOll ealendo.r____ _ _ NOM Field ca.lendll.r . ____ _ . . _ 3
 

Moti0n3 to dismiss &\1bmit.ted to noard of Ro.'view:
 Awaiting dCo.'ision _ _ 

Awllitillg expiration of appetl.l po.'riod . _ 26 " 

Totll.L _ 69
 

Leas cross-rero.'rence _ 17
 

To!.aL______________ _ _ 52 

TAllLE 100.-Rc,olil.ts obtained i,.-, eoses cZNed be/orr (he United Sillies ProeeBBing 

Tllr. Boa'rd 0/ Review dllfing fiscal !lear 1938 

Cllnrader of clMing 

D1.<lmis.>al.o__ . __ •___ . _..________ -.._-----_. __ .. ­ .. 

,01:1'3" 

_.alms 

"'"I. ,,'"

. Amount of IAmount or tiahll9 N mnher ~Il\lms In rocoY"",~

01 t"'e.fj dii;puLa by 1-.· 

\lllf"rs 

, 157,4BI I None 

m;POllT Olo' COMMISSIONER OF IN'.rEltNAL REVENUE 165 

CH'JL DIVISION 

T,\.lIl.'E 101.,-Ca688 reailled and disposed of durinn !/ir jhealyear 1.Q38 , 

"' ,Julv 1, 19.17: Numb" Per;1". - I· II· ) In court (exe ~'~I~eo lene1l.~es -----___________________ 3,OlO " !'o" 01, pending In. court,c : - ------ -- - - - - -_ _____________ 276 

Cn.,es in court Illvo.lv\[l~ 1.10IlS~---------------------___ 8lO Cllge~ not in court IIlvo,'>'mg hen6 .___________ 44 

TotBL _ -.-­

4,140 

877 

"" 212 --------- ----___ 3,~8

TotoL - _ 

------------------ 2,387 

ToteLl to be disposed of _ 6,527 

Closcd dnring the 'yenr:
 C'1~C6 ~cxclllsjVo.' or lien Ca8('g) _
 Cases m'>'ohlng licTls _
 1, !i41 

1, 4.61 

Total_ _ _ ----------- 3,002 

PCIlLJiug June 30, 1938 _ 3, 525 

P()llding July I, HI37 _ -­ $3153,724,310. 39 Rtlcei ,""d during fiscal YOM _ 52, 164, 283_ 84 

TotaL • _ 

Clf)scd 41)5, 888, 594. 23 dUl'ing fi8o.'a! ycaJ' _ 190, 068, MIS. 05 

P~ndillg .Tunc 30, 1!l3~ . _ 215,819,899.18 'E,clu~", haoknlp!oy, roc.he,.hll', insoIY.ne:',-, romp""";'e, "n<1 liquor ".:o5o.l. 

TABJ.E I02.-J(~,,"Us ob/ained.in cases clrHcd d ., •· ..N the fi 

Nu",!)"j Amount chImed R"cov,..<1 [rom Amonul m­ ot"~~e. InEpny.",
 iuude<\.
 

~U!l, In'1lLuted b.• tAxPaye,-,; _ SOIl., an,] dAllll. hI' Tbo Uroned I,ll)t SIJ 7, 1l3, 9&1. 2l $8, <lU6, 103. 56 Injunollons_Pt""",,Sln~\Ju~~_ ";;";·:::::::1 '" .---.--._____ 8G
 

't~'Ql ... . __ . . __ . 

---.-.---.---

---_.
 

l,5.[ I ,~:: :;: ~Ii;:;;;:~;.~ I;:;::;;:~ -;-;;;';'";';":,;':.:o:.:,:.:,:,,:,:,.:,:,:,,:;:YerSblp, !u,olYanty, compromIse, Lt,", And IlQuor case•. 

TABLE 103,-Reslilis oblained in ticlI case~ closed dtlrinf1lh~ fiscalllear 1958 

=~ ===~I~'o~~ Numoo, IAmoun, ""I. 01 Cl\S<'~ lacLa<1

--·~-------~I tl::~~u(]ingl.nroUrt II ll""n<1'o~ln'<lurt .. ---." .-- •.• __.••.

•.. __ .. " . . •. ";;1/ """" ~~'~~~_~~ ,.u, _ 

~--.um_uu _n _m m _u _uu_ m __ --m m __ ,~-M61 f.l.'.,3J,C.71 
;J 0-_­ 0 Iu ~ol;, - ,l'§~; _.. .~<,",'~ - .",,«... ..,., "\ -'-'--'-+---1: 

86: i"'N:::'~<>""'''''''''"''''''''~~_~ I 

" 

" 

3 

c 

" 

..,

, 

,

,

,

,

, 
§ 

, • , 8: , 8"! 0' 8\ ss! .8 8 

- ' _ .i;!? "

."'$".'" 9':­ ," ~:"?'~?"': PO:"."':-","'" .~ !";->!" .... ,...-.'" .~~.-."'." ," "P 

~-~ il~~~~~ ~~gl;:i'\"':

~~ ~~~~~~ ~~~S§~~~S~~~.; ~~: ~~~~ "~. ,~ p'$",.-,~!8: o ' 

.88 888888 ~8g8gs:'! .8 888888 g888;<;gggggg88 88: 8888 888 

i ~i

l ,0-: ~.

~: ", P,O , :;;: " ~! "" , • .' 

" .' gm~: " ",,,,: 

.. ~t~~~ t.~: . .' ~m ~~~S~! ~~~~?lIS~ -., "" ~~~~ .' .-' : !=',-: .. "8' :f'r8i'J'S ;;8: l<l8~: ° tt; flg;~~i :;!::l~~<:l8S :f ;;!: 8::;<;;= • o. -. , 

po,.. ,.. 

"­ " ~,..",~;:;!J1:. ," "'-..,~"'''' ""';-'f""'''" 9'..,1":-!>-.... ."."" _.._~.ti.t:, ,"G 

I ...... :!:'8~ ~~~~~§ ~~~~~~\ ~§ ~~~~~~ ~~~~U ::~~~~~ I;Zl~: ~J~~~ ~~fj po P''''' 

~81? 85::::1::8\38 ~88;J8~: 08 88ii:80;~ ~88~,,8 !::l~;So!;::=: 8~:": 83~!:l 88. -. 

•

---~

o"

" 

t

" 

-I' 

~I', . 

p : ••i ~. : ~8! :as 

.<n S"~

8§~~ "­ 88~8

[,

•• 

, 

I :-'9' .:'"9': :P J"~

"I eJ~."'~~: ow, ~~~~ '" ... <5 

:: i;:~8~:S: ~8M

~i'

,-~---~ -------------­
----------------------------

TAIIHl l1Z.-&pel'l,8e~ of tlWl hllernal R~UMlue sm-lIic~, fisror 'J~(J1' ended JuJU) 80, 1988 

A. DISAURSEMENTS, COLLEC'rORS OF 1.'<'l'ER"KAL RI,:VENUE 1 

Sglmi~" 01 

eolleoior,. Ml"'ella­ Di"rl~t Travel e~'1 Rent Telegraph 'J' oLsI ncous 

clctko. dc. ~q'''ti",. pen". 

:A.labam._". . __ . __ .. ... _••_... •• __ •• ••••• _... $1~6,24B.02 119.3e7.M !31. ~1, 11'10. 54 ~2, W1. 85 $19~. r~ $1 O~, 931. :u Mimo" .•_._ •. .••._..•••• __ '" ••• • __ 69,184.911 a. 605. 78 0.32 60•. 36 2,1).'_H9 :M6.81 78, a~a.D2' "11;"",",_•. _•. .. . _••• __ . _._,, .•__ . __ •__ •••• __ ._ ))8, 707. 96 2~, %1. 01 15.47	 5'.1":1.25 2,IlIG.H 141.57 H7. ~67. 00 C.lif(,rr.[g, First di'tr\eL .. •. __ _ •.•••••. .. _ .112, 2'lr,. ~o H.5mro 17.79 2, "l.2, W ll. 572. 20 7:1. 8G	 Mie, 000. 13: Si'th <1i'lrir.t • ._.... . . _. __ • ... .• __ .' 15,lH.fi5 friO, 17;\,;'0 

COlora<lo__ ._ •••.•• _. __ .._ _ ._._. •• _ 5~6, no. ~H 32.628.79 M.17 I>, 13~. 85 10.479. OJ 

JOO.\116.53 I~, Ma. ilol ~." 1.025.72 ~. :1.52. ~ii ,a,IO 177,111.~2

Conn"cti~"I.••_ .... .• .•.•_•. _. _. __ • • __ . _•••..• _ 279,1~8.42 6. ooe. M ~.oo .>0 2,086.1'.8 5, ~12. 50 (ZJ.5!I	 2\f,\, 878. nJ Dol.ware. • __ •••• __ _____ __. ._ .• ._'_ 120.6<! O\>'i. 8, 10~. 55 59;HI. tI(l 

Fi"'\~n. .._....__ _. . __ .. ..' __ . _.._._ . ..._ ~~. 0~8. 4B ~. lro. TJ -----.Si:9i.- ·--·--37.20 21. ~71, 11 :I. 126 ~>l 5, 23~.0; 1~508. 94 2.ll,37t.52 O""'~La •. _ ._. • . ._ .• _ 220.738.00 :'G, 1211, 81 ~O, Ilii	 9ili..M ~,34r,C" 282. \l 22{, OO~. os H~"nij .•._.• .__ _ ••.• __ . ••• . _. __ .• 1~~. 768. 28 Il2S. 46 

t~i. J89. 00 2,1.\0.37 J.OO ~~.~6 01, 09\· "G 82:50	 ';"'fjll.89 Idabo..... • .•_•• _" .. •••• ••. ._•• ~.62 ~24.n 92~. 60 70. 2Il 77, 40~. U 

DlinOlS: ~C, \110. [l(i 9, 027. 7~

F,rst districl._ .._. ._.... __ .. .•_._ •• _._.. _ 815,227.22 11\, 323.:H l, 148. 25 7.9G 3, 42-1, 2C l~. Ot~. 27 ~,~7'2. 12 913.052,42 Eighth dlH,icL ._. ._. • ._••. • 2-16, C20.1D 20,911,70 1,231.75 7, 2Il9. 49 2nJ, M3. 77 i"diana..•. _ _ ._.._.. _.... __ • .. .. 24:4, ~(1)."l~ ]:),551.&'1 "" 4.35 2. 2Ti. 70 ~,\l1id~ 8211.52	 2~11, 888. 37 '"'" Iowa __••••	 •__ •••• . ._.... __ ._._ •••. • 2$.9']4,31 1~.r,rJ7.ro 818.53 3, 1:52. 7~ 1ll,~B 2S2,177.1~ Rans,,_. •••• __ . _. • •• _. ••. • _ 179.215.81 20. ~:IIl. ~I "" ~. 73 GM. Z7 4. ~59, 96 308. B2 ~~, 000. 00 

~ll,5U9.43 22.01'.4. 133. (,{] I. m.'.;:l ',618. 51 (83. \14	 ~-jO. 7n 24 ~ggi~ii;;.::::::::::::::::::::::::::::::::::-:::::::::. __ 18~,lil7.60 ~I, 9~~. Gi) ·----900:00· n~ I,M1.12 2, 709. 93 n~.~'	 2111 707, 22 Mai""_...... .. ........ . .. • __ .
 IlU.11lJ,70 1I, 503. OJ 7. r,1 .S;l.H 4,0:)7.80 ~J7. 00	 135. n2.~ M sryland __ • .. ._._. •. _..... ._. •• __ • _ (,i~, 2M. ~7 15,375.98 ""-~~:ii(1 15, 1C 2,710.14 5.~~2.1'IO 2; lllJ. ,g [,84. 35e. M .I>{s"'ChuscttlL•. _ ___ .. .• ...• . ••• _ ,.~ 2. B~9, 30 ~.2:n(J;) ~OO. ~I Tae, ~114. 10 

1IlIdllgan•• _ .••••••• __ ..._ .... ._. •• ._ 71~, 28~. 97 5,1178.51 

516, 9~~. &1 ]1. 6Ti. 5<1 '-i;(145:0\' 1~. 4I'J 2,~~a.08 IP, ~<22. 'J'l 928.08	 5TJ. B.IO. 0-1 "linnosota_•• •• _ _•._. .•_•• ._ .._. •• __ 3ll, 1~~. 18 22,2'lH2 11.57 2, ~ll>l. 10 4. 7~8.31 2M. 50	 3tO. 7'5. H ~iss"s\~~i. •.• . . .. ...• ._ l'J5, 590, 70 14, on. (8 --i;li:4s­10.72 CIO.20 1,695.19 170.98 12't JOll. 75 Missour;, Fir;;t dislrlct .... ._.. ......_..__ 15.9711.17 410.00 7118, 00 3,99\'8~ 109. 17 287. 74Ullj Sixth ~i",jct"_. __ •• ..•... __ ..• • __ .. _ 2tlG, 11l2. 74 J81.0:l5.M 18,'111.70 616,92 ~. IJ'J2. 67 ll~.OO 2OS. !l(W. 23 l(1!l. ~55. 40 l~, !>S1I. 21 12,71 1,383.95 1, 19i. 19 1~5. O\l 122.26U7 ,Ne"tnr~~,~~::::::::::::::: _::::::::::.--:::::::_:::::::.-"""" 177. (181. 73 Jil, 4~8. 29 3. ~Z 2'J~. 55 2. 7'-l, It: ~L 71 200, 11'3. ~6 N~.••d~_. ._.. __ . _... . . ...._. .... 48.224,4B 5"m.4~ 7.21 n5.8~ ~M.07 60. 7ft	 :;4.41&81 New !hmp.<;hire••... ...••... __ • ._ . __ ._ . __ 87.235. 08 1>,001.41 ,. ro ag'j,7,1 100. ,;0 ~s. 188:96 

··Now 

-: First J."ey: oi!trict. __• • ...• ._. ._•• __ •••• • _ IW. ~'!3. 82 7.001. P-l '.M 818. (71 ~, 129. ""'."03 I l, 12'>. 55 175,001. OJ Filth dlst!iot. •.• ._. •• _ 1~, 282. 5-1 2, (186. 28 3.55l. 70 I, lS3, .12 (03, 308. 88 :New Mexl~o.•••. __ ._ ...•••_ __. __ •._... _...._......_•••••. _.•• ~7, 314. 0\ 7, 365. ac 473.~G8

351. 4~ \, 1:10. ~4 44_2~ 66, 218. 6~

Second di;;trlct.••• _•.•• . •. ..••_. 780. 916, 6~ 2, 104. 1,\ ~, 8nJ,OO , Thjrd dis(dct....__ ._..._. _..__ . ,,__ .... !\\l'J. 1~1. (g 2. 6~7. \11\ 3~J. 712. 16 14.105.88 ~~~~~~J,~td1t11'?rj~i::__:::::::::::__:::::::::::::::::::':::::1 lag, ~r.2. (H 9, t>:>o!l.(C Twenl·Y"'j~htll district .. '_'•.•• • . __ ... 301. s.!l-I, 1\11 8,413,07 I!'£I. 002. OIl n. 189. 88 ,Y!a~ g:k"~~~:-::::::::::::::::::.:::::::-::::::::::::::::::: ~7, 189. 07 g, H4. 35 

222.750.32 3, OW. 17 ~~:[hd~SN;~j~-c::::::::::::::::_::::::_::··--:::::-:·· ..­ H~,39U~ B.921.<2 RI"HlIlth 'Iistrlct.. _•• . _... •• _. __ .::.__ • __ :.:::::: 133,~:n ~9 8.3«.79 Eigbtoenth <llstrict.._. ~OO. o~~. 2. 23, 2-17. 20 Oklahoma_ ..... _. . __ ._.. ..•• ~17. 514. 7il 34. 669, ~,I Oregon._.. j,\1,1l45.i7 14, ~Z7. 19 '1-'ennsylvanlo, 

Fi"«listricL_.___ __. ._....... ~JG.4~2.00 l7.~J8.~9
 

T...lrth ~istriet. .. __ ._ . .. _'._." __ l,9, 405. 70 O. C&>. 20
 

Tw."-t~'4blrdOistriet __ ._. ~O:l.OI8.!I~ 16,100,8'0
 Rhn1ohlall~ .. •.•. ._._ ....__	 1~1),.\;3,91 2.0~9,3~

r,'cw York:

First dl.<rtriM...... •••• _ 626, aiS. fi5 6.618.07 ......1.. 3,13L. Tl I 7,Ot~. 70 1.~Tj.4~ tl'l~.~05.H

'" 

.70 

,. re 

·tout~ ga\i'lin•. _. _ __•. ' ._. _ 100, 80li. OG 9. :t88. 75 ..•---. -•••• --- -. -.~:iii 1, 180. 91 U70.B2 23'.07 12J.1.~~. n 'outl a ota__ .• •• •. .. __ •..._...	 ~8,551.2~ 11,1'.83.83 3.03 2SO.n~ ~.2\7.58 40.05 82,500.72' ~~~~~s;oo- ..---..-..------ _. __ ...._._.___ 171,41O.J2 :M,B[l.I.00 •.•_•. __ 8.07 Q80.H ~, 432::10 333.40 200.058. 93 

FirstdistdoL .... _ __. ...__ .. 272.8r,2:M :IS.:;IJ1.~j 4,OO5.ro 76.44 ~.9V,7~ G,893.13 676. ~8 ~17, ~91. 8G U Se""wldislrlct • •.. _••• ._ --- . __ ._ 2M.1'IO~.17 3f,.I:lI).~g 9,81 ~,25n.(.8 5, 7iii). ~9 367. 71 ~1l,395. (7 tah ._ _••••... __ •• .	 ),'.1),1.86 (,~:)-lr,O I.~~ ~7~.40 1,3Y3,Bi lll.OO SI.3~~.~1 Vermont,,	 ._.• ._ ... • .. __ ." '" 73,rm.~J C.2'.l3.2! --""-ii'i6~OCI 1,7i C2'l.1i 1••~92, n ~l. 77 8I. ~5\. 01 Virgini•. _.•• __ •........ _.....•• ._•..••.., •. _..•.. 211.803,2i 2~.((j.j,ll __ ._•. ,_, r,15 1,4Q53"
 3. 53~. :l(1 2, 001. 40J 2U. :1;)1. 15 'Wa.hlngton.. .•. . ..._._ _ . . •• _._. ... 2~7.l01. 97 lC,. CLoJ. 14 48.00 24:;(0 t, 91~: 44 5. r,\l•. 43 742. C~ '1:1~, lOt 11 ~"st \\r~ln13 ...••. ._._._. .••••.•• •__ •• •. 14n.39975 H 291 2~ ._ 1480 2 III 87 2. Pie. H 257.87 llJ8.oQ6 30 ,-,,sc.'nsm ••--.. •.••.--. _ --." _. . ~77,~6~ 8>l 27.208 17 ._. .. 1 439 ),,41 RI 6.0~9.4' 1.112.51 412,'Y.16.2,1 "yarnmg_. ••• • . '.••• (,10'1.562 9,81'443. __"__ 21.M 1,1 Ill. 2, 01~. 7Il'1 __~~__ .3. ,l:i~. 02 

Total • __ •. _.....••••.• .. 16,396.;IIM 08.'l.93~.1~141>,007M ~~1~3 10003076 :.'93,987.77 62, MS. 138, 17,b73,733.6';'. 

Il'ro~' the appro~".I'OQ "Colleelln~ th_ Internal r~vellu,. 19~8."

2(i:i7­ ~. 87ll..4~ b.bOO.9';, I. 9'1. ~3 j\l\l,271.9! ,.~ ~,M8.2\l 7, ~74. 33 2,000,7. 'H.~7~.i~,

1,302.32 ' 4. 'M7. ~2: 281.10 35~, c,ro", 

'.00 683,16 2,029.59' ,0.00 200. 704, ~~,

l-,500.4l 7,oM.56 510. '>5 alg;\I45.~

15.32	 M4.li 3,2\8,6\1 I,BU. ~~ 218, 5~1. ~3

'"7.• 7£P.12 28.~ IT, 911. 40 

B3L 13 5.M.I.12 204.25 zn (jOt. 82 1'. 1411. ~~ 3. 9W. 34 154,32 15~.l<lO. ro, 4BR ~1 2.~12.58 1J5. Il4 1M, ~IO. 16 3,005. M 9;~\9, B~ HI,1] 421, ~OG. 51 2, .102. 00 ;',')03,07 27\<.M ~5[1, 234. 52' 

701. 3~ 2.S~10 115.40 100, (00. 13 

7.08 6,116.,\~ 10. 3M, t." 3,B(i9.~1 874.655,90 . 1'0 ~ll. ~~ 4.612.42 228.10 1"j,~7~.0iI 1.C14 71'.7f< 7. Zlg,:;.s W(l.~O 42~. an ~~' 1,;;55. Or, 3.469.58 1~~. ~;;; 133,~noo.

.... ­'

-


E
 
T~BLE 112.~Exp~n8e8 of th~ lrUm-nal R~v=ue Service, fi.'!calyear ended Ju.ne SO, 1938~Continucd

D. DISBURSEMENTS, OOLLECTORS OF INTERNAL llKVENUR' 

Sol!"lcs o[ SDppll~S

DIstrict dOPDllcs, Hent TelegTepb Telepbooe Bud Mlscelloneous To",

elcrb, etc, uqolpment

AlabalIlll.__ • _ $J~, m.lO $1,1g;".15 $ts:J.8.'i $JII,030.75 Arlrooa.. • • • __ •• •••• •• __ e,lJ4.92 2(;.65 06.00 0, 5~7. 77 Arkno"lt!l••••• __._•• •• __ • • _ Z1, 560. 2~ 3,3'~.40 401. 211 27,572. 22 CBl[lornl~: }'Ir~t dlstrlct.•••_. • • • •• 27.61[,.44 147.70 346.58 __ ._••_•••• __ • 5J.M 2/1.11).1, G5 35.00 __ •• • Sixth dl~trlct_ ••••••• __ •••••••••••••••••••• •••• _•••• _••• :1:1,1100.00 Sg,OI 11.00 2-I,DtI.55 Colorodo._.. ••• •• _. __ ••• __ • _ li,S~~.J1 L'lll.~5 ~o.31 20.76 lS,3-12.03 COonectlcut••••••••• • __ •••••••• • • •••••••• 7,300.02 Cl.I0 M.72 7, MS. 7t '.00 PElswllf6_ •••••• •••• __ ••••• _._. ._. __ ••••••••••••_. __ ._ R.IH. 02 46'2.60 32.02 5, 670. 44 Flor!da•.•••. __ • ••• __ • • __ • •• • •• 21, Sl~.)O 3,30S. 1S 67.43 -··---·-ii·oo- :::::::::::::: 2R.~I.Sll

OOOrr;lR_ ••••__••••••• ••••••• _• ._._••• _•••••••••••• •• 5lI.M3.U 3, i07.l8 :::::::::::: -·····$i-22· ,.,.~ 1~3.n 177.00 6O,lI(ll.lI3 Hs...alL. ••_•••• .•••• •• __ • •••• __ •• __ • ._. 12, 2\lO.~~ 37047 59.00 19.00 l'UDaS9 Idaho.••••••••••••_••• _•.• •••• __ ••• • .. _ 12, 2R1. 02 '.00 l22. 11 4.50 5.00 12,~B5.S3

Dlinols: Pfn;t dl~trlcL •• .. aG, 727. 2~ 77.18 3~, 277. 13 :r.1~hlh distrlct_•••••• ._....... ••••• _.....__ ••••• __ • __ 211,070,84
 39.41 '-··-::;~~:~i: -.----.-~:.gg- 27, 100, ~o Iodiooa. • __ ._._•••• • _ Zl, 101. 4~ 0_ 30 ~6, 107. 22 101"0••••.•••_••••• •• •• •• •• __ •••••• M,453.()4 :::::::::::- -"-"-i:~2' 20~. 00 1.50 20.\19 6D,H8.34 };:amos.•_._ •. ._ _•••••• • :tl.0l~, ()4 2MI.7G 255.08 47.60 41. 70\' 77 Keotuoky••_. •• _..__ •• •• 36.006. 61 17G. 63 H.M 2i'I.00 41,1lIS-60 --'-'300:0((---'''"2:85· l,oolslsos..•• _••••• _ __ •••••• __ •• 6O,t:l9.1lIl 1,167. OS 10.00 501.370.76 Malna ._••• __ •__ • •••• •• _._ ••• •.. __ e.,TnI.~ "", 4.03 37.M e.,1I3.!i.74

70,l)1l(I. S4 ·----085:00- :::::::::::: Z!9.03 "M 577. 8~ 218. 57 74, 77B_ &I

~~~~~ttS::::::::::::::::::::::::::::::::::::::::::::::::: 41,ro~.OO 1114.60 _••••• _•••• _._ 93.35 ~'l.39~_20

Mleblgso._••• _. •__ • •••• •• •• __ ••_. __ • __ .________ 225.00 ~J, 60~. BO 1Ji4.~0 57. 7~0.17

MioDoloto.• •• ._•• .• ••. __ ._... •• _•••• • 10.00 ..__ .. ... 3~,OjJ.W 30, DO .13,8-10.1J4

10, lilG. ~O 10, laa, 50 ~l;~'t~;\~PL.----.-- ...-------..-..-....--..-----.----...---.­ FIt'St dlstrlct_•• ••_••••••••••• •••••••••••• __ ._••••••• _ n,MG.O~ I.BW.64 65.30 10, 4M. 05 Sixth district•• _. • __ •• __ •• _...__ •• __ ._•• • _ ZI, Ma, 42 3, ?2Il.17 2II,lI(lO.69 Mootans••••_. __ • ._. •.•• •• _._ ••••• __ • •• • ........•-.- ....--...-.. ::::::::::.--- ---··--·-ii:oo· ::::::::::::::
 lO. 914. 02 218.00 2O,142S2

Nebraska_ •••••• __ •• _._ •••• _._ ••••••••••• _. __ ••••• __ •••••••,.,_ :Ill, 741. la 7,400. 36 :::::::::::: -.""":[,5' 3O'-W 61. 20 5.74 20, 2~5. 02 

.Ns.Bdll._..••..••_••••• _ __ ._•• __ •••_•• _, __ 2.~.~ RI9_SO •• .. _••••_...... 114.96 8.00 2ll.00 3,2ftll.IS N"w DllIItJl!!bire_. ••• •• •• •• •• __ 7.153.118 61~. !Ill ._ ••••••• __ ••,.,.,•• _.__ 21.00 2.l.82 •• _ __ 7.8tl1oo

N6WFf::rJ'i~trlot_._. •• •••_. • • ._._•• 7, {I.OO.S4 , 10.6.5 11\2.00 I~. 10 20.00 7,IWUI5 Filth dlstrlct_••_••••••_. •••• ••••••• _•••••• ._. • 22, 830.00 1.200.30 2'.10.22 IO.Q2 00. is 2t. 436, 32 New MOxlotL__ ••• •••••••• _•••••••• _._•• .. 6, 720.00 1,360.38 8,092.18 Now First Yorlr:<IbtTIcL. ••• •• ._•• _ 10,OH,U2 759. ~I ~~::::~~~~::I~:~~~~~~:~:~ '-'-'-"~.';;- ._._. ~~::_ ..-..... ..~;. 10, snl1 07 &cond dl.trlct. •• _•••••••••• ._•••••••••••••• 07,217.00 Zl3.W 2,6S0,OO • .... __ •• ~41.0~ 25.3~ • __ ••••• _•••• _ 70,4211 00

].'hlr:tdl:!'t~I.T--·iC·-····-··-----···················-----··-

fE:~aJ;~;ti~~~I~i~~1::::::::::::::::::::::::::::::::::::: 43,307.10 2,',3.1\0 _ __ •• 1,671147 '~.'IXI.W'i'l:gJ~:~~ l:~~ _ :-···---·,-u- ll:;; - -i9:&7" '-'---"ii57 2k~'l~ XorthCarollDll•• _.._••• _•• ._••••• _._ .•••••••••••••••••••••_ ~~:~ ~:~'N -- -'---'.'..'- l~~ --···-··2ii:<X'······· iJii'-22' ~',~:61' S~l~~ DAkota••• _ _•••••••••••••••••••••• _. 11, W7. 02 770.07 :::::::::::: ._ ~:~_ 1Bti. 09 ••••••••~~:~_ ._•• _. Rill ~k~:n

.~!/'!Ithd~S.tr~!T····-··-·-···-··--·----············· ..·c..... 20,202, l2 1.518. ~1 __ ..... •._•. ~. lR 21. on ro.OO 21, BM.IB rrn u'~di~ ,·C-----------··-·..·-····------··--··------ 14,4B8, I-I 2,OZl,!l4 - ------•• -----••• 42.W 311,09 .75 10.RM,I'J, }~I"I"'ln ,lJ~!Jej.•- •••••••••-- .••.•.••---•••••••----.-.... 20,01)./,00 9~2.67 ._••••••• ._.. _•• .. '30.9\ _... __ .•_.. .2~ 2iJ,OB7.70 Okl'~ g I 0001 i!lr ot --------..••••- -- 14, "~~. 7J 320.08 •• ••• __ •• 15S. ;D 00. ~S •••••• _••••_.. 15, lB:!. 00 ""0=•••• __ ••__ •__ ._ ••••••••••••••••••-_ 34.?2'l.02 5,207.20 _ •• 197.0~ 8.00 3II!l41 33 

~:~j~iiniri:--·····-----------··············------···------.. 10,079,,6 ls.iSO ••• _••• __ •••__ •••, •••,_ ---'·--'30:00' ...._..._..._. 10:211iM 

~1r1\ld~!~ct~it······-------·········-·····------------·.-- ~9.73G.62 3,HiO.on •• •.•• __ • _ •.• lllll.Zl 103-00 !,'l,4s:l.67 

'!''''e f tb~td~irt,:(r·· ..···-- ------·····..·········-- 26,1107.42 ~70.211 __ .. __ • IL.14 --··-···i:i.".jj· 11121 77,430.4f, Rh 1"~O~ Y

d IT C .-••-----••••- ....--.----••-••--••• --. 29,4JI,m 1,711.25 •••••••••••••• __ ••••••• _ ~2.l0 __ ._••••• _•• __ 10.00 SO,7H,70 So (><hoC'OYi .-••••••••••••••••-.--.-----••••--•••-••••----••-. 0,371.B~ m.B - __ .. __ .. 1M.OI __ •• _. •• •••• O,8OS-OS S uh ))0f{' tOo - -------.----•••••••• ••• 26,f,1~.92 O,S7IUO • • • L2L 2-Io.BO __ ._•••• "•.•;;;;- '49:89' 3~,00,\.26

Ton l 00 B. ••• _. ••• __ •••••••••••• _._. O,81l0,~ll 2, tl.'llt 71 •••••••••_.. .2L 00.99 uu 52.50 12. G25. 37 

1'~~~~8S00 ••.----.-.-••------------•••••-•••••---------- ._ 61, 200. M l,D!lIl.41 •• •••• _. _•• _•. ••. 238.U ••••••. _.. 81l.05 63,1100.34 

}'Ir!t dlstricL__ •••••••_._._. •••_••_••••• • • 41, 'OG. to 3,014. go I, ~I. M ••••••• •• H~. 00 ~~, 713. 6B SOOlDd d!strict.•• __ •••••• ••_. __ ._•• _' ._._••••••_••••_ 50, i\l5. 4.025.90 •••••••••••• S.25 2B, S9 -- ---.·j2i:iif .....--.5ii:io- u BOt. ()4 

~;:oiit.:::::::::::~:::::::::::::::::::::::::::::::::::::::::: ~:~:~ k~ rg ---...-..... -··-----:28- 3-1~:~ -- ••--.....-.. M 3: 1~7. 24 Virglola.•••••••_•• ._ •• ••• __ ••••••_ 4~,~N.~ 1,893.20 .-------.--- 15.00 ·"--"·is."G.j- 170:00 t~:~It~

WllShlo~ton ..••_._•••• _. ••••••• •••••• .____ 21, ro~. 00 1, 235. 14 :::::::::::: ••---. ·9:62' 167. 36 1'l. 00 51.15 Zl, 130 37 

~~:Ft Vlrt°!s.-.---.- ••• __ •••••••••••••• _ Zl.725.05 3.1196. 42 _........... .25 cB. 10 21. CD •• __ ••••_. __ •• 77 494: 2R 

Wi~'i~;:.::::::::::::::::::::::::::::::~:::::::::::::::::::::I-,~·~~~·~;;;;~:~~~i+,.":~:~;'"~:Cci~;+::c:;:·O·:C:;::;:~:::I·c:c:c:·c:;::C:;::C:+·c·c ..O·C..O·;~;·;";..+·c·c··c·O·O..c'c~:"·CO·:lc..c·c··"·c..c·~~~c'o··+_:c::~:::5:,:~:~.~~ 1'0101.•••••_ •••••• _•• __ ••••• __ • __ ._ 1, 62R,~10. U7 114,208.71 0,010.00 30. 07 lO.I~2. 03 6,001. US 2,140.26 1, 703, ~1lO. 92 

, From tho BPP,:"priOtloo "SJIIlltl""ood B<1mJoLslrltlve expoOSDS, "",etlon Ol~, HOI'eooe Act or 11lJ~ (IroD!fcr froro exportatloo Dod domestlcoooruDlptloo 01 Bgrleultumi ooloroodltJes Deportmeot of Agr"'IlUuro. lQ3Bl. H137 and H13S." , 
2, BOD. 3f 

44,114.1'\1 

l~. 21~. 01 lO,g''1.15 

l~, ~50. 95 If,,ll.'>-l,g. 

4,t\B0.Gil 

H, WEl. iJB 

C,81t;. ~C

9. 063. II'J 

22,5.,4.28 

I~, 160. 9~

·--------9__ iO· 

61. {j(J 

76'-8(1 

~M.~9

1,710.48 

1••'M.RO ;:.;;,:...58t.1IS ,\,1l82.4' _. ._. __ ... _ 

29,25 

~W.OO

;P{.81 

lr,.26 

S9.27 ," 

-73'-;;-­

30. ;8 

~. 82 

2,~77 50 1.. . ... - - --.-..- ----------­

30,3~1 29 • • .. _ __ ___ • 

3B, itO.2\! 

1,4~1. \l') 

2,\1. 15 

1)26, 11 2,000,08 

292.83 

1,466.22 

_. :::-. ------.--­

JHtH~ I:::::~:::::::: :::::::::::: .__ . 2:-~f 10.1."06 l,~gjg

Itm:~~ ...--.---.---- ----.-----­ 1.56 4,873.86 

., 24G. 00 I, Jb~:

It~gb:~ - ::::: ::------:::: ~:~f m:~~ 14.002,81 ---­ . 815 DB ~,O;l.no - -, __ • __.....------­ -----­ B.M --220'-90­ 1,372:70 

~:m:~~ ------.-----­ -..-.--..------­ I'~i~:gt

_ 

_ 

_ 

_ 

_ 

_ 

_ 

_ 

_ 

_ 

ow yo,k,. . . .. FI", (li.lrl"L'~ •. __ •. _ s.,o~n'\ d.latrlet.. _. .. 

Third dis/riol• •••••• _. __ Fourloon!ll tI"trlol_._ 

;;wetltY'1r~ ~i'I'ICI.•:::::::::::::::::::::::. 

NorthC~r;;-;i':,,f._t._~_j'!rlO~-.-.--- -. -----------.--­

ifg[~,~ D.knen .••--.-.----••--.. :::::::::::::::::: 

, 4;~~'1I,~:rj~~~~~i"' -- -----.-...­.. -..­..­..-----. -'" -------··-1 

EJcvemh distrlci ---••--. --------.-.--.--...•-.--.---------1 Ejghl~enth dis!rlc! -. -- .---.---.-'---.. --.-. ----------. ---­

.8k'~b"ma ._ .::::::::::::::--.-..--::::::::::::--.--. p~~~~iv3;,ja:----·· --­ .-... -----.---------­---­-.--.. 

TABLE 112.-E;a::pen8e~ fJ! tl.e Internal Re~'en1l.t 8.en'ice, fiual year ended June 80, 1938-Continucd -,

... C. DISBUR~EMENTS,COLLEOTOHS OF INTERNAL IlEVENUE' 

2~. 02')..~

Tot~1	 I--.~,"-, C712• 31 1====j=C,c,,=,=~.::l---+~~c~=~~,,~~~~ ~;;~~~~"~I--;;:c;;~1 '''':::;=I ',_OM_,_", ,. +1.02 2,lD1!. M 86.783.79 .,030.91 l,1W5,390.90 

'Fro," the appropriation "W<>rkiog mod T eMur I tllr III n .­ ,r y,	 n D ~"enU" (Salarrcs rwd "-'l",nses, Social S~enrh,y Doom), 1I13!L" 

DI'lrk1 

AI.Larno__ .. . .Ari.ono._._. 

.\rhrums. ..__ _. 

California, First dlstrlcL_.... 

Shth distrkt __ . _.•. ,Colorado. __ . •. 'Connocticut. ._ . . Dei'w',"_. ._. __ ,•. 

FJori'h. .._ . . ·O'-"'l"I'ia. .. _' _, __ • Hawni;. .._._. ._,_. 

Idaho..• __ ._•• _._ .,_,_ •.• 

:IlHnols: First district __•••. __ •
 Eighth district_. .
 .Indiana_.__ • .
 low,•. __ . •• _. .
 Kll.lliBS •• • •
 

Kontu,~y ... _.. ._.
 LouI3Iaul>... .
 M~ine. __ . __ ._ . •


·Maryland. _. •__ • M~s.>a"lm!et~ . .. _. 

Miohltan. • . __ -_.-" ---_ ..---. _--.••. ' ._-- -------. M IonOSOI. •__ . .... __ • • . •... ._ MississIppI. , .... . • • . _. 

lI-Hs.s,'mi' Fir<t distrlcL_. .•.•... . ••. .__ •• Sheth district_. _ ___ ._._ ..__ ..•..• __ ._. ._.,_ Montano_ " •.. __ . __ •• . .. ..• .."_ ._. _•. __ ·~Nebrosh .•._...••• • .. . __ .• 'Nevada ... ' ...._. .. ' _ •• New Hampshlre_ ..__• . _,•• • . _. • 

'New JerseY' Firat district . _.•.""' •__ . __ . _•. __ .. "_ Filth dlstrlct_. .••.. • __ ._. __ .. .•..••_. __ • Now "),[.<100_._ . • ••.. . .• " . . 

.First di'trlol.. • •••... Tw~lfthdistrlot. • .--- .-.-- --- .---. 

RhoJr~wI"~ty·thlr<l distrlct_.:::::: :::: _:::::::-::::::::::::::::­

:·~~~ttEl~~~~~~~~~~~~~~~~~~~~~~:::~:::~:::::::::::::::~~:::~~
 ·Texa.: ..-- ..-.--------.---. 

Flr't dIStrIct • . . .• 

,Ula~ccood dlSt"ct ••__ •.•...__ ::::::-:::::::•• ._.. 

~il~l~~~~~~~:~~~~~~~~~::::::::::::::::::::::~::::::::::::::: ~f,I't Vi~girlia._.._•. __ ' -__ . ::::::-:::::::.:::::::::::--­ sconsm_ .••. __ . __ ._.. _
 Wyoming_ ._ .• ::---------.-.---..•
 

•• . .• __ .. _ . _•• _. _._ •.... . . 

. ••.• __ ._' .' 

"_•__ • . ._. _... .' ._. . _._. . . __ .._. . _. __ ._. __ ... . .•__ .... . _ ._.. __ .. _ _ • . •.. " '_•• __ • .• •__ • _. •.. . . _ _. ._•• _ 

__ • ... .' _. _. 

• __ • . ••• •• . .•_._. _•. _. . _. .•_.. __ .• •__ •.•• ._._._ •.•. ._._._ .. ••• _ __. _._ •• _. • __ • • 

.'. __ . __ .. • .. . _ . __ . •. ._. . 

. 0 • __ • __ ••• .' __ ••• __ • _ 

. .. _ .. __ 

$8', 02~. 25 4,126. 50 

(i, 01~.00

33. ~OQ. 20 n.\l72.3l3 

9,712.00 

I~. 281. UI 2, ~20. 00 9,11~.50

12,181. 15 

~,918. ~O

5,000.75 

48, 382. 28 

19. ~l i. 20 17,910. )'j 

2O,31P.11 

13, 2nD. 77 9,755.07 

11, 5~0. W 

,;, 392. 00 

~" Uli'. 51 ~l. 730. 38 ~l. :159. 3~

23,05b.70 

0, M4. 6~

14, 003. 7~

10,915.00 

5,627.00 

Q,121.W 

3, Ij~. 00 

~, ITt.W 

12. ?M. 00 10,459. H 

~I, 100. OJ R, 235. 00 23, Hi'. 110 

C,J2~.OO 2,1.853.•15 a C. 373. 10 o t, Blo. 73 

" I, [,43. 00 

14,l14.5G 

29, 213. g~

24, MO, 06 

4, BtC. 59 

5, 82B. 10 12,951.lt 

14, ~0l7. 89' W. 531\. U4 

TOIOI 

, 

a 

$9, Z'.!/. 63 

4, 22t. I.~ 0 0, 63~. M , ~t, 19B.38 QT. 6~

l!l7.M 

r 

Sup(llles aod 1\rl,oolltUle. 

eqmpmenl­ <IUS I Telegraph T.lorhoo" 

__ . ::: :..-.--­ -.-- ------.--. -­ __ . ._ ._:::::::::- '---'-Tiij3.96 

:::::::::::-:: ::::::_::::: ::::::::.....-------$3.-00­

::::::::::::_: :::::::---.- --'-'-'i'3S­ . .___________ 1.08 

._. __ • ._••• __ 3.,25 ._•• _•• __ ••• _ 

. ----- --- -- .--- ---- ---- -. __ • 15. 80 B,nO.80 __ •	 2,m:t~

70.9' 2,382.02
 ~r,.ll.lJ. ~5
 0 2M. 02 2,962.55
 3~,~.~.~J
 0 197.00 942.86
 )0, ~26.21
 

72.95 730.22
 17,006.46
 

2, M~. 2~

9, 4G~. ~~ •

:;; 13,170.02 0 a. 91B. frO ~,708. 82 8 

~1, 002. 01 

1,839.28 21, J.~O.lg " " -..---.-39. si-	 ~,2~2. H 21, lit. t6 "

'" 0 2,105.32 22. ,1&4. M , 0055 777. 91 10.75 14,111.30 397.32 10,152,30 -----8.-05­ 929.23 .5.00 12,5JUO " 

15!l.OQ 1"10. g;, 209.95 7,6(H.9'J 

-18.86 2,70;.29 64.50 :]7,228. 16 " 

48. '>1 1,S;o;.~9 4;;.616.28 " " Z7.77 6,077.97 37, Jl~. I~

1,452. ;0 24, 513. ~o

O~i.O~ " 17!l. ~G	 

80. ~7 M7.M 15, 3Jl. 9tl 3.62	 787.00 ll, 700. 31 " 625.03 6, 23~. 03 " 

5.Q9	 6W.78 12.00 9, ?liD. 62 2i9. ~~ 15.30 3, ~18. BB ~12. ~I) I, til';' 9a " M.15 1, 039. ~n BO. 00 1~. 067. 2V	 '" " 5l.00 2l. O.'ill. 70 I, g: !. ~~: ~~.

10, HI!. 72 

om. 78 ~OO. 00 33,4'll"'~0

F
 
T.AtlLI; 112.-&plM,elI oj thl [nleT1l.aL Revenue SeTviu, fiscal yea' C1,deJ J1J1'l 30, 1938-Continued 

D DlSDURSEMEN'I's.IN'rERNAL H~;Vl':NUE AGENTS' 

Sa.larit~ of TtlIvel aI' 

I ,gant:';, derks, Rant Talegraph Tele~hone

al,O. peIl"",, 

$161,3'ifl,B5 $ll,H2.ffl $;.n tJ:ro.31J 

477, S30. 02 10,330.28 '$i7;7:j9~9S1. 22 7,17, U 

702,010,22 21,407.12 1. 6~ 2, 772.1~

401,311.87 S,082.05 15,000.00 2~liiJ'

2,27[i.M 

380, 1~ 0.'; 1~,l27.S0 4,140.00 1.~41.81

80l, 74~.~' 19,1;I;I;.1I'l ---i;26o~iio7. I? I, 9,1. 4{/ 

23~, 13"" \lJ l~, 312. ~~ 1~. 19 U7.f>i 

466,020.78 21,056.49 15,704.76 659 2, :'>S8. 28 

80, cA;!). J7 6, 0~4, 00 315.00 180 420.32 

602,!I!'7.W 30,082.12 23~. 90 Jr. 76 2,2Ot.65 

1M 843 II 12,27].01 ... __ ._----­ 11. 3'; :;.In 00 

439: lnoo :14,452,70 ._----_._-.. 3 50 000,05 

IM,gO'.6S 11,302.07 ----_.----.­ 17.31 388.00 

7~, 18-t.02 5,845.45 ....--.-_ ... I.SU 133.11 

102,(:'>8,14 7,249.13 --------_._. 3.3[; 5O'J. ~Q

1~5, 7;3 37 l~.073.3e -iizi'sij' 1.77 mo. 50 

217,~l~.21 I~ W9 Il'! la. 5~ ~06, 80 

582, (pj3. 33 21: 000: 14 20,104.42 7.84 ~, 072.12 

131,108,21 10,104.57 -------_...- .'" 276. Q2 

~Ir,. Hr,. 79 0.891.33 '.00 412. W 

222.:'>(1;; 62 1~, 861. O!' [ii:2sa~OO' 10. :jl ~~1. ~7

6c'l', ~2 06 [~, Z3~, t:~ . ~1 ~,;NJ. O,~

2M,a·H.M 8,029.7" 6, 754. I~ U5 I, ,11l,1.48 

177,516,35 19, g33.4u 8.75 .~ 4~3. QO 

1;12~,1!()'l.88 :10.305, or 10,OW.OO 12.n 3, zo~. 04 

l,Dl1.~N84 7, ,56. 9~ ---i,-oo:j~,j,"j- .z" ~,~,w~o

z.;~,"3~.33 20,ITJ.S; ~. ~v 74~.H

252, r,n. 5(1 1,';,(;26.4'; 7,267.~2 {.77 770.44 

716, 7S1. 3\' 25,231.39 13,054.55 157 2, 70S, 4S 

~95, 215, I~ 15,251.~~ 2. so ~W.Jil

1el( 000 1t )~>526. 10Z 10j 7~ 1. 2~ ij.lL74 

1~~,7O'J.S~ 13,117. 4' 10.74 43B.78 

444, 7l~. II i~' ~,l~, ~. 10 J,2t:<.87 

3110, 409. O~ ~. or; ~H.(l(l

128.797.50 14: 02~: 70 --_ .. _--".­ 5.13 4BI. 3S 

3'I,1M.51 11.81270 10 ~~ ~13. 80 

~40, 6"~. 4~ 20\, 090. ~i ._---_._---­ '"I I, IlZ M 

125, t07. ~~ 14,601.4' ~. ~3 ~57. 42 

13, 591, S7~. eJ 62b, (g~, 71 137,SIO.ft2 m,88 ~9, MO. 65 

Il. ;r.>TSIJUn~IlMllN-;rA,DIJ3'l'nl0'l' surllnvmon8' OFFICF.8' 

~~~~~. ~~~~~~... ~~~~~~~~~~. ~·I

Dtvhlon 

Atlanlo. ._. •• ­-------­ ---.-.---. --------. - - Baltlmo'"_. · ·• • •__ • .----­ Bo'tOD... . • · " • ------. 

1I.oOk]yn. __• •• _•• ._··._•••• __ •••• • ·····_.--••-. 

Du!laln_ ••••_••_•••• -.--••••­ -----••••• -••-••• t;Q;rngO • __ •. •• __ • •• • · • .-.--.-----.­ Clncln,13tL • . •• __ • ·· __ ·_-----­

CIe,·cl'nJ .._••••• •• • •__ · ---.--- COlumbla •••-' .·_· •• •• • __ ••• -----' 

DaJl85. _•••• .. - -•. --­ ••'" - -.--••-••••••--.---­ -•• - •••--. D.DV,,". _. •• ••• - __ •••• _ - •• - -­ .---. - - -.­ - •••• --­

Detroit. __ • • • .--. -••--­••- ­ --.----­ ".---.---­ Ureens]l<Jro__ •__ •• ._._.__ • __ • • • -----

RonollliU ._••••••• ._._•• •... •• ---­.. 

!Iuntin~lon. •. •__ ._· ••• •·••• __ • ••. 

IndlaupoJ1••• "'__ '. - __ ----•..•.-' ••.. --.­ -­ ••-.--. ---­..-­ i!ICl:sonvlll~. ._ •• ._. __ •• _••••'­ .---.-••- •• ------.--- •• 

Lo' Angeles__• . • --••-----.---------.•- --••----.-. Loul,.il1e ••• ._•• ·•• • 

MUw"\1~""__ • • ._. ••--••--­ -.--------- •• - ..­ Nosb,·ille.. ' • • __ ·_·____ -.---- -. --­

f',·ewark._ .. •. -.... --------­ New Hftven. •__ • -----,,---••--. -----­.-•.--.-------. -­ New Orl"a"'l ..•• --...--­ ----.--------­--------­

New york: S.",,',,1 divlslon.• --•••• ..------.-----.---- --. 

Vv~~, dl,·j,lon •••• • ­-------­ -­ - -••.. -­

Ok]a~oma. .. -----­ --­ --.---.-. -'.-- ----. -•• -- -----­ -. Omah... •. _._ •• • ·_·_· ··---­ Pbn~'lelphla.. .. · ·_·_· ·_· · -••­

Pltt'bllrgb •__ •__ ••• · .._·· __ •__ ·_ -----...•­ ------

RiciJmrlllu...._._· ••••••••• --" ••-.. ----' •• -.­--'-••• ' --.-.­ Belt }<ll:o City_._ .• __ • • ---. ----.. -------.­ -- ---­•• S"" f'aQci:!co •· - -•. -

Seatt:a._. ._ • •• -. --­ ----.- -------.­

Sprlngfl"ld__ . .. _ . --------.•..•---- St. L:,tli~. • .• __ • ... . --­••.. ---.-

St. P''ll!. . ._. ------.---. ---------­ ------.---­ WkUI8.. ._ -. __ • • •• ------­ -•••-------­

S"Pfl.1le;; end Ml.';""lln~t\- Totel ~ulpmenl .~

tl,:tJg 7R 

1,13S.1e 

7, 282. ~8

1,M9.11 

1, 50S. 07 4, (,16 Bl I, 2~1. 0.' 

2, 270.8~

1,271. 67 2,032.71 

I, ~l~. 41 2, 30~.40

1, ~03. Ofj 

1, {20. h 

l,OOS.1Ili 

1.66g01 

l,B)g.H 

5, ~71. 9~

780, I,~

1,6Ql.e2 

I,02J. ;0 

2,3,,7. iU 

7, OO~. gl 

!l(.l, I 

~, 268.~~

I,SIJ2.31 

3, ~GIl. 1~

1, SlS. 02 

1,822, SO I,H9.M 

1, 'l73. ~O

1,137.36 

Q'7(i. il 1,1~1.13

1,033.1).j 

~l? ;0 7113. ,Q 

5U.t3 

t;'J1Z.ao 

~1B. 07 1, ~O~. 18 

1,407.4~

I, S~2.. llS ;(~. 7, 

:,«). 03 1,31';.99 

J7~. 00 

l,IZ1.2O 

2:)0.50 

~ro 88 5l2. ~o

\>t.75 

3,~, 50 

31U,U 

7n.06 

1, !l(03. !l(, 

277. 40 38U2 

;'J~. 35 

:1,1[1. iO 

1, 2:'.1. ~o

~, ill, 52 

1, ~~. 49 

1, ~.'>8.'I(

t:.Ir;.25 

(n.4~

702.25 

1,:10.50 

~Z"'. ;,3 188. 7~

I, USO, 8:l 

Gr;5.{B 

3"0. 0,1 

4!i1'. il3 

M'l.1iO 

92, 7~

'lT~,8((.lO~ j~O, BOO. 9(j 

75'2, O~O. n 

480, ~06. ,19 

H6, 201. tl 

S02: 1118 ~J

2.53, S7',. \Ic, 

51:J, ;;02, 72 

08, 087, 00 tJ41,7112.8~

Wl,Oll.n 

407, 748. ~':l

184, 62\!.!IS 

B2, r,7Q, 51 

III,e22.3" 

J1t,19fl.I~

2,jO,O~1. m O~~, 2~g, 7( 

H2,11Cl!l.01 

227, 7~5. 81 211,O~O.r.,

~7'2, 221. {OJ 

2'>8,924 7) 

202, ~17. 2~

I. 176, MS. bl 

1,0,11,503.57 ~7~, 6Rn. 7, 

273,lffQAl 

m,~~:u 165, 3{3. W 148,552.9] 

473,549.5, 

~l",W9.~i1

145, 459 9~

:>90, 795, "1 2tiS,1H 1', 

HJ,2&U~

77,801.87 82, HQ. ~3 14, 51', ~B9 ~~

•
 

Dial.lol 8~)nlIc5,,1

su,..,,,,i,,,,", 

olllrk" do. 

navel 

",panse, ROlll Te1agwph T"l"~hono

Guppll"" 

""1 eqUip· 

memo Tolal 

~7J1, r.,,,, &1 

91O,G21.W 

Utl9,WO.27 

~BII, 702. oa 7B7, 007, 73 

44.;, (~5. \lO 

7", LnSl 6~1, 7~. 78 

1,130, OlKl. 87 ~(i(I,374.22

~08, .'<,'~. 61; 

4U3, HI.72 

!.!OJ, ::"70,'7 ~4f, om. 46 226, I,\11. ~2

9, ,1;\\.4.19.:IG 

lSI, ~21. 2) 

n,279.3e 

51l,295.H 

10, 127. ~4

83,151. '" ;~5H Zf. 

~,r:,81~.~4

,0, OB1. M 

flO. OJ6. go ~~, ~N. 01 77, 3\18, ~2

M,tB2.~1

::4, (i(lS. 25 

M,~f,l.?n

22, ~10. 28 

M[,56T,9~

$~, ~J2. 6~

11, HI. 57 8, 413, 9~

2,700,00 

1,000 f.(j 

7,81:,.82 

1.329. l'.l 

1(;,728.07 

G, 220. 88 

n, 4~2. M 

"'j;7~2~QO

3,107.00 

74, lUG. 39 

Itl.80 

Ill.7l 

80,33 

15.M 

2:32. ~4

:j~'6. 2(

m."',

208, Sl 

1Gi.82 

171. l 

])8. ';" 

1~ l. t3 

3~. I~

~~. r"l 

2B.19 

1,171.36 

13,0[2.70 

4,M3.32 

0,007. "2 

!l~: ~~ 2, 7JIii lB I, ··JIQ, t~

2, nil, OJ 

2, S6~, 0.'1 

2, 3R4. (i(I 

2, lJ.'2 7,\ 

l. ,\,1, 47 

S07.10 

?, 64S. 05 ;J9,~~

3i, 8l;~. 83 

112,221. ~3

lfi,~51. 2(, 

12,569.90 

4,B51.04 

~O, 744 ~9

zr" i'l0. ~s

10,003. W 

17,483.40 

18, ~2'1. 25 17,702,12 

lIJ.884.M 

L5, 8IG. 2·\ 

~,531. 81 17, 00;1. Sl 

G, 683. 81 

---­

2'JJ, 476. 96 

$23, 1~7 8~

46, OW. 40 

26,753.S2 

l~, a.7~ 85 

47,8(';.\'6 

49, 63il. 90 1B, 7·"" 39 34,646 00 

51,821.33 

30. 275. 4" 2ll,7-1<J.8J 

29, ti,,,.,. 91 

10,420].00 

211, 907. 6~

1I,81D 78 

4~1, &37. 86 

<M:i, 98t, I~

1,002,7W.IJ.l 

1.017,797.lU 

528,247.0[' 

~~~, 5918; 005,2[;(I(~

816, 1ge. '1li 

839,420,2J 

1, ~08, 430. ~l

r08-7, 774 l~

llJf, 9~S."~

512,308.Gj 

245, 403. 7~

067,681. S2 Z(,7,978 22 

1I,2JO,202,Z! 

I lIro'" tho appro~riatioll "Collecting tha iIlt.emal I'\'vonue, l~a8."
T ...llLll Il2.-EzpcMe.t oj the In/ernal Revenue SerV'iu, fierol year ended Jum 50-, 19S8-Continued 

T. TIlBBURSEMENTS BY THE CHIEF DISBURSI:-:a on·ICER. DIVISION OF DISBURSKME:-:T, TREASURY DEPARTMl::-:T, ~ND'Dr:R.KCT SKTTr;,,;· 

MEZIo;TS THRouon OFFm~: OF TilE COMPTROLLER GENERAl" C1.Al,MB DIVISION 

Appropllallon Solaria!! Trovfl 

0'I..n5OO Rent Telegrnph TelophoDO 

Statlon~TY,

offioo aup' pHe,. nnd 

prInting 

SuppH"" 

equipment "" 

Ex"r"""

••• Irnight 

Mis""l1s· noous 

$236. 72ll, 36 

gl, 2S1i, 26 

--_. _...... 

8,53' 

328,021.. " 

Totnl 

$13, 1iB~, 024. OJ 

liKi~, ~~3,2ll

.. iIIl, 767:78 

4',l,QOI.a,q· 

15,Hl8,Sn:as 

'Collectlog tho lntornnl rfvonllD, 1938•••••••••••• ~12,470,618.M

'801sri", ond adminlstroUve 0'1'0nS08, soctlon 

915, Ho,"oo"o Adol 10:16 (tronsfor from oxpor· 

totlon 0",1 dOlllestio OOIlSIlIll]lUOn 01 ogrlcuI· 

tlltol oommodIUo..., ])e~nrtmont 01 Agrloul· 

ture, Ig3r,), ]Ol7f1nd 1038........._..... __ •__ I, 320, 000. 70 

'Working luod. 'l'ro""ury, Internal Rovenue 

(8010r10ll and e,],o""o,, Social Soourlty 

DOllrd}'10:lS...........•••••••..••••. _______ _..............­ -8alarles and oxpenses, Silver Purchase Act 01 1m, Bureauellntornalilevenne, 19M.•••.••• (0,935-BS 

$401;, MH. ,6 

oJ, 270. 00 

-.""""" 

1,217.85 

~IM, 923. 46 

39.049. H 

............ 

............ 

~7, 013. 11 

128.73 

672. 10 

."' 

Mi, 112. II 

1,201.9.31 

103.75 

~.~

M,041..111 

17. 48011. 1i7 

:20, MO. 78­

1i72. 70 

$H7, 410. M· 

0: IMI. 76 

10;4:20.01 

i~. gg. 

$22,072. 72' 

410. " 

7,001. M 

~~

--------­

TotaL....................._._. ---­..... 13. 832, 45$. 00 r,ro, ass. gl 19·t S72.110 7. BIoi. 89 45,~011 -1.3. 2M. B~ 167, OS2. o:J 2'),990.4S

a. RECAPITULATION 

Approprlellon Solorl"" T",v~l ex·

,.­ Rent Telegrnph Telephone S"ppU.~ and 

Ol[\,lpmeut 

Miscella­

'OO~ Tctlll 

'Cel1ecJlog the Intcrnall1lvenue, 11l3B: 

Collectors' .••••••••..••••••••, . A~Ollt' ' _. • • • _._••••••••. 

Supervisors ' . Chl"[dl,burldn~ em""r. Tron",ry Deportment, and Geu· 

oral Aoco\lnlln~ Omce ' . 

$1r,,~OO,711,r.o

1~,Wl,879,r,O

0, 675, 4~0. 90 

12,470, 61B. 51 

$9&1, 931i. J9 62~, 49r. 1~

8BJ. 1iB7. 92 

(96, (,9.j. 40 

!41i. GIJ7. 56 

131,816,82 

74.196. 3~

1M, 023. 46 

1361. 63 ~25. SS 

1.777. 3a 

7,013.11 

$1011,030.76 40,0~O.M

~7,8Gt,.83

44,112,11 

~m,987. 77 77. MI. 87 

2:20. 470,9~

1~2, Oa1.17 

~2, 598. 88 

32. 14~.1I3

464.837.86 

25D, 302. M 

$17,873,73.1. I\S. 

14.61',489.39 

n, 2ia. :202. 2:!' 

13, 1iB3, 624. 93 

Subtotnl. .•.••••••••.•••••••••••••••••••••••••••••••• 52. 034, OO~ ..10 2,9811,613,51 412,544,23 9,877."98 231, 0~8, 2.1 744,387.77 798,888.75 57; 218. OliO. 10 

,Solorlos and odmlnlstrntlve oxpcn'es, seo. 916, Rovenue Aot 

o! m16 (trnn.lo, 1,orn nl]lOrtntion nnd domestic oonoump· 

tlon el nl<l'lOllanrnl o.omlllcdlt\o., Del""tment of Ar;rieul· 

.turo, I~:W), )~~l nnd 1\l38: Cclleeto,"' ••••••• _._ •• I, ~2~, 210. 07 114,298.71 ll,~16. 00 ~.~ In, 102. 93 5,001: 118, 2. 140, JlO I, 7W,~II(I.r.'

ChlofdM",,.r"ll" em"'r. TT<,.."ry D,pn.rlmenl, and ann.! 

",nl.1\cooulltlllll" ODleo' ._ •••••••••....• I, .120. 000. ~o 63. 'Tn, 11(1 39. M9. JoI 128.73 1,2\0.31 2,1, (,It. ~3 g" 702. 4S 1. 533. ~~~. Zl 

·\\'or~JJlIl"B:tJII~~,t~~;~~:;,~~,.;~;~;:,~;.~~~:~~~~-;~~;~~;~.~~.;~~:. :~'J':':".j,j,~'3"~':I::J'j"j,·j,j,t,·j'j':I::j·i".jw~,j,~,:I::j~~:I::f~~tl,:jtj~~:\::~~~~\:jd~~~~ 10M, HO 1l.112,~1 31. 018 ~1 03.8\2.74 3, 2117. nl~. 2t

P"","", SodnJ Sooudty flenrd), 193B:
 Gelioctorn " .••.• ._••••••• •.•....•.
 ChJefdJsb,mJrlll" Ilnloor, Treasury D"PMlm""t, and Gon. OliO. 71',l, 31 •••••••..••••• 2,112.38 44,92 2.106. BU 80.783,7\l 4, roo, 91 I. 0-10. 3QO. 00 

072.10 103. iii 30, roo. 39 7,001.501 3I!. lOT. 18 emJ SubllllaL AceDulltlng omOO·········---·········---···· _._ __ _ 

-I,·j~:~:··j~j~~~'j·i~~~~j~~·~·I'j~j~~j~j~j~j··j~j~~jf~ji~~I::~t~I::Iffi~tl:i~fr~:I::j~~~I::~~~~~ 900.712.31 __ ••.. 2, 712. 38 710.72 2.210. !l-l 1I1.7R18 11,032.45 I, lJIl~. 1(o1l CiS 'Salaries and OXpoDMl'I. ~llve, Purchase Act er li134, Bur""" o! Int....nal flevcnu,. 10.18: Chic! disbursing olll"",". T1'8ll.'1ury 

Deparlmtnl TatllL nud Oon~llli Ao;ouDllng _ __ ._Office 

•••••1J-···----····I.;;;"'i";'"',,;;~;;_I,;;;~';' _. __ _... ~5, Q12,4:.'11.Ki 3, 1M.4tn 'i';';·07 

~~f'iii:;;.'i~I-"i>;· ~61. 521. 75 10. 1~. ;"~I-;;;:;;~~"~,I-.;'·~'~· (~ 2H. 730. O~ 8\),1,459.84 ~~ 1-.;;cco'~.~~~,I-c;;-;.~'~.,~':.~"~ 9W, 772.~7 61.1143, 124. l~

• $88.3'7.1>8 l1ll.ire"'oD~ deduoUon. locilided I SS7~.?<I ",tlremeu~ dN!u~llons Inoluded • f172,01O./1.8 rotiremeol dedueUoUl! rU~I"ded • $3t.3IXI.61 reUrcm~l1~ dndll~llon .. ineJnd"oo. 'IJ34,Dr>2.M reTiromen! deductloll.llnduded· "ZI09.t5 mtlrcm~nt d..l"cUon. lnduded , $3t6,OO2.00 rel.irem.n~ doducUen. iDOl"dN!: "$371.36 reUromen~ dN!ucllon. IndudN!: 

CLAtMS APPflOVED FOR PAYMENT FROM THE REFUNDINa APPltOl'RIATlONS 

$~t07:l, 2l8. I~

10.;W, 300. Oi 

ToLa] 1938 3ll(1 prior 

y"nrs 

lP.'l1 nnd prior 

YClltO 

ApproprJuUo. 
--

180 REPORT OF COMMISSIONER OF I:KTERNAi.. REVENUE ,r

T..\BLE 113.-SlIm'llary rJ! 1T<ttr1!~I-reM7I1u: slllmps ;~s"ed 10 colleclors (;f inle I revenue and the Postmaster General durin(l the fiseal yoaTs 1937 and JDS8 rna, 

=== QrulU(Jiy Value 

Kind 

I :;-­ ,ro, '''' ,ro, 

----------­ Di'Lilled ~pirit" and wi""" 

Brandy _.••__ ••• __ , ___ •.• ___ ._ ", '" oro '" Other $1, gM, SgO. ((I domestic djs~Hled spirits_ 2, H2, IJOO 2.020,~ ml,036, 1~O, 00 !OJ, 5lIJ, BOO. 00 CetliJ\cille" of tnt payroeni, disli1l~d spirits lor shipment in tII',);:""f' . __ • __ • ____ .. __ . 1,~OO 'UOO (', ", EXpDrt. (""ts 01187B end WJ6L. ',~ ,'" "'00 120.00 Case. r.l[>(lr[ (hot.t1odJn.bondl_ 3, .1<iO 1 280 336. 00 lM.OO Uose, df,m,stic (l>ottled-in_oond). f~O, lISll- 1,5.11;OOO G3. \lOll. 00 300,800. GD GreeD .U1p.<; for bottled-;n-bond conCul",rs..•. __ .' __ •_____ • ___ (', 6.1.~. OOIJ (", Gonta,,,,,, '" w\.!\e &In..,; '",d}. 1,1];'2, 'C/,. OO~ ~61, ~~I, I)O'Z 10, Hoi, HI. gO w,~OO

9, 31JS, t,~. 72 Rectill~'], 01= R ..__ . __ ..___ .. :r.,:DJ ,m, SOO .151. 1ltj4. 00 4&" 1M2. 00 Rectifi~d, class ..1. __ •• __ •• __ •____ 17.fIOO 22.800 -_ .. --.._._------ --_. __ .._-.. -_ ..­ Industria' a1eolloltrnn.fer_. __ .. 116,00) 102, SOO --,.. --._.--_. - Wareho"81n~.. .' ••• '1.000 ._-- .....­ ... 1'l0, OOU ._-.-...­ --._---­ Wlj'JI.,.t\le I"llj~r "'--""--' .... - dooler_. . •• 3. (~OO

It, -7~: ~~ ···-·5;7~i:177: 44' WlllO_ •• __ • __ •• ___ • __ •• __ .._ •• 16, t)l, ~18 J1'ennen1t>d lli~lt liquors._••• _•••. ,_ .- ...­.~:043; 35i:r5 &3, 9l~, IJOO 62, ~23, 000 2&1,005. 625. 00 271,064,000.00 Tobacco: 

, MElIluf"ct~red toh,lCOO __ ._ •••,_ ~,MI, 112, 400 2, 300, '~2, 28(l M,6'l;i,871.87 5-l, 012, ~80_ 1I Snuff_.• __ . __ •• __ .. __ •• __ •.• _.. 38fJ. 46.1, 006 :l17,::s8, ~W (i, 7'.1\1, 7.\~. 78 Tinfoil wr"P[><lr~...._.•• _.•.• _ 2. IlJ, oo:l a,r,~2.2SI.~ 1.'11I',Z'~ 23, ll'.lr,;. ,8 C;gllr 19,1'1'. '19 •. h.rgo_ •.-. __ ..._...__ ." 18.1 >TIO,420 l6~, ,,-u, u,> a. 2,<~, l.;';' H Cig!l.fl'. """11...__ •• __ ..._..•. _ 17,2',1,600 I~, 1~3, ~;J. 00 17, 1.1-S. 100 1l~, ~2. 70 Cigarettes, closs ..1.._._••• __ '-' 8, 114, O;~, 400 H~, .\70. 02 8, 051, no, 00) Cil:8r'''tes, class D . __ •• _.•• __ ZJI, GOO 4B!l, 4~O, ~72. 70 m,42l,600.10 3'U,400 4.1.368, .8 Ciga~tle 48. 08S. Il'l lub",,_ ••• _. __ .. __ .,_ 1. ~~O, ((,() 1,103,700 Ol<lOman",'l"e' !'l,000.00 H,U7~.00

1)on,">I!~, colored, _.••__ • ___ ." :<r.,75O 3~, 07~ i~, ~OO 00 DOl"e.sLlc, Ullcolored. __ • __ •___ 21, [£(l, ((,() R7, 38~. 00 Process or renovated butter. _" m,300 

22,5il7,l00 9~~, IGo. 00 1,060,7'1137 Mbe.-f 110'''_____ •• ___ •• _•.••_... _. ]1.~, 001 1.007.00 7,212 50 ~TII, (JX) Playlug \:I<rd. _.• __ ._. _..•_.... _.,_ 5;)3 OOJ ~,37O. 00 6. ~O~. 00 ~~. ~21, Z&l ~l, OJ{: 100 ol (,!2, 121> 00 D\lCuDl\IJllAry. __ •• __ .' __ •• __ ••. _•. ',1(13, ll'il 00 17,I!I';, BOO f1W<Jk tra",tar_•• __ •. __ ••• _.. "__ .•,_ ~,70 •." l81 2:'1, ~,5, ~I)j, 00 16,~~,r;-(lIJO

Future deli,-eq•.•_...__ .• __ ....__ • 'Zi.~S",l~G 1~, 59~, ND 32,831,034, !l(l l~, 71l!, 2.\~. 00 215,830 SHver trall-'Ier_.,_ ._. __ •• __ . ___ .••. _ 200,~~ 6,34.3,721. 00 :l,.~O~,8~7.00 J, 136 Narcotlc_ •• _. __ ••• __ .' _••• __ .• _.'" 31,615,00 40,001 00 ~,~3L 025 OrderforIPSloropiutn_ •• _•• _.•• _ 3, 4:0. 6;i() l~'1',gnOO ]80. mo. 75

M"rihmlIl"-­ ___ ..._ •.. __ • I, Ug,lJOO 1,01~ flOO 1\,lfoil.OO W,lM.ilol ...­ ... _._... - Oraer Iowa for m",illOan,,_ •• _.•. __ ~~,&~ . --...­ ....­ I~7, ~ro 00 -.-.. - '-' ---.. -.... "TiXlii~oo' Machine pinS, ote. (FIrearms .... ct). ~I. 20

Special, or occupational, StllmVS .• _. W '~ t,OOJ.OO 1,121, 930 1, ON, Z>O 18, 34J, 360, 00 1e, 1J86, 001 00 

ToW. _... _... _._. __ ... _..,_ 12, 3<1.:" 3ll-J, \)2\1 lZ,004,3n,035 I, 180,IZl, l:,s. ~9 I, n:, !IOO,Il'lD. 62 , 'lDeluded wllh "Domll'll.le dl~lilled splri!<" in 11l~7. t Vo.luo iU_f~<l wn.u puroh""'d. 

I Dome:ll.ic ca", S(an>ps abo!L<:lOd July I, 1~3.:I, and iucH vidnal boWe .l.8mp,j ~Ob,tltllt~d.

T..\BLlil 114.-Cv6t vj printing a71d binding jvr thB Internal Revenue Bureau and 

SeT~ice, fi8cal years 1937 a'nd 1938 

OJ...... of work '00' ,~

Quant;(y Coo, QII."~titr CO, 

Publications, regulalio]].';, declslWls, etc __ ..' __ .",__ •. 1 495, O~ Blank forms._ _ . __ ' •••._...._._. •• ••• '_1141, 26i~ l.W 

kt=~:US:l:iindj;'"memu,:.;;dumsi,-.-.;t~Iiiiii~:si.· 7, SliD, 0CiI 

1&1, ~5D. 00 301, 125.00 

11, 350. 00 

I 1.010.m 

26.\, 656, 000 

12,577, 000 

tm~~~:c: :~~::::: :::::.:::::::::::::::: :::::-_::::1:::::::::':._ ~::: :: I::::._..::::I·
 

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