REPORT 

" 

0." THE 

COMMISSIONER OF INTERNAL REVENUE 

FOR THE 

FISCAL YEAR ENDING JUNE 30, 1885. 

With Compliments of 

~. d 

Comm.issioner. 

WASIIINGTON: 

GOVERN1I'IEN~' PRINTING OFFICE. 

1885. 
•• 

'rltE,AHUltY DR1~AJ(T~'KKT1

DoculUilnt N()~ 7;i~ :!tl ed. 

J11lcrool Rc~enu•. 

R]~POR~r

01' 

THfJ COMMISSIONER O~' INTERNAL REVENUE. 

'l'RE,:l.SU R Y DEPAU'I')[F.N'J', 

01"Flm~ OF [N1'EIU,AL JtKVI~NUE,

W(Uih'ington, .D. 0" November 1, 1885, 

Sm: In compli<tlwo wit,h YOU!' letter of AUg'llst 'i, 18Si'i, I hnvo the 

1101101' to submit till' anumll n~p()I"t of 1,lm (Jommi:-lsioncl' of Int(lI'rHtl 

RI'!\"enue for 

Ihe fi:,;cal year en(]('d ,J ulle :30. I8S;;, wilh ct'l"tain additional 

informatilill concerlling Ow work of (,he Bnreau «luring IIII:' montltK of 

.Jllly, AUg'nst, a.ml ~cllteU1ber of the eunCJlt fiscal yc<\I', 

In the appendix to t,he bound volume of this report will be fonml 

earefnlly prepared tables, as follows: 

Tahle A. tlhowing the I'cceipt~ from each specific ~Olll'l:C of re\'t'ltue, 

nnd thp arilOunts r'cflluded iu ('ach collectiOIl di:-.trict, State, allll Territory or tire Uuited States, for the fisc:d ..ea,r ended Juue ;~O, 1885. 

Table B~ showing thA number Hnd value of illt.el'llal·l'(wenue stamps 

ol'(lt>l'ed from the olliee of the OOIllIII issioTl(.Il' ; the receiptl'l from 'the sale 

of stfltllp:-, and the lIuJll()or :lncl \"I1Iue of stamps t()r special taxei'l, to. 

hn('l;U, cig'a 1'8, ciga reU as, gllllIi', «lil'ltilled spi r"its, and fiwmen t~d liCJ UOI'S, 

i"suecl U10llthly to co]Jeetol'S during' the fiscnl sen.r ended .Julle 30, 1885. 

Table V, sbowing tJu~ perceutag'es of receipts fl'ol.l1 tlle severa.l gelleral 

80111'(:08 of I'evelllw in elwh State and Tel'ritol')' of the United States to 

the a~gregate receipts from tIle sallie SOllrCetl, by fiscal ,years, from .J111y 1, 186-1, to .J uue 30, 1885. 

Table D, showing t,he aggreg-ate receipt,,; from all sources ill each col. 

lectioll district, State, and Territory of the United States, b~T fiscal ~Tears, from Septelll bel' 1, 1SH~, to .J n110 :JO, 1885. 

Tabh} lol, showing the receipts ill the United St~ttes fl'OOl each specilie 

source of reveuue 1I0W taxable, hy llscal yo:u's, from l5eptomber 1, 18G2', to JUlie 30, 188.5. 

. Table 1<', tlhowin~ the ratio ofreceipts in the Ullite,l States from spe. 

elflc sources of re\'(.I1]1I0 to the aj!/.rl;eg-ale l·('.ceipts from all sources, by 

flsc;l years, from ,July I, 1863, to ,Jlllle 30, l$H~.

'labia G, showiug tht' returIls of clistillell spirits, fermented liquors, 

lllanufllctllred tobacco, snut!', cigal'K, amI ci~arcttes, ull(l(w the sen'ral 

acts of lel:dslation, a nd by fiscal ,"CoU'S, frolll Soptelllbe I' I, 1862, to .JUIIO 30, 18::15. " 

'l'able il, showing the receiptll from specia,1 taxes in the se\"eral SI.ates 

llnd Territories for tbo loIpecial·t"x .veal' 00<1.'(1 April 30, I~S5. 'fable I. Abstract of reports of dii'ltrict att(...nc~·s cOUCCl'llillg suits and 

}lrosecutioJls llndt'I' t1w i Iltc!"tml·r(J\·cnllc la Wli lllll'iUg- the fiscal year ended JUDe 30,188<). 
IV ANNUAL REPORT OF TilE 

Table K. Abstract of seizllr~s of propert,y for "iolatiou of internalrevenue 11l,WS during the fiscal ;year ended June 30, 1885. 

OOLLECTIONS FOR PRESENT FISCAL YEAR. 

It is estimated that the sum of 8115,000,000 will be collected during 

the current fiscal year from the various sources of internal revenue. It was estimated that the recl~ipt.s for the fiscal year ended .June 30, 

1885, woulll reach the same figures, but it is fouud they fall $2,578,878.93 

short of tha,t. SUIll. 

This d(,ficit resulted from the extension of time granted uuder the 

opinion of tile Attorney·Geneml, as aUllounced December 24, 1884, by 

which owners of 41lstilled spirits ill bond, upon which the tax was due 

or would have shortly accrued, were a.l1o~\"ed seven months in which to 

export tht' llan;e. 

It appears that there are now abont 7,000,000 ga,J}ons distilled spirits 

abroad, which, to fiud a, ma,rket, will ha.ve to be reiIII ported. This, 

with more than lO,OOO,OOO gn.llollR that had, ou .Julle ao last, been in 

boud fol' three sears, or longer under the seven mouths' extension, af· 

fords am}}le margin for alSsmning that the receipts for the current, fiscal 

year will aggregate at l(~ast $115,~)OO,oOO.

COIllPAUA1'IVE RECEIPTS FOIt 'l'HE LAS'l' FOUR FISCAl" YBARS. 

The totalreceipts from all sources of internal-revenue ta,xation for t,be 

fiscal year ended June 30, ISS!), wel'e $112,421,121.07, as compared with 

$121,590,039.83 for the 'year 1884, $144,553,344.l$6 for the year 1883,and 

$146,523,273.72 for the year 1882. 

The following statements will exhibit in detail the llillount of iuterua,} 

revenue collected durinA' the past year, ~"tnd also for the tlrllt three 

months of the current fiscal .year, the sources froUl which the revenue 

is derived, the States and district-s ill which the collections were llIade 

dUl'illg the past year, the cost of collections, &c.: 

COMMISSIONER OF INTERNAL REVENUE. v 

INTERNAL REVENUE RECEIP'rS DURING LAST TWO FISCAL YEARS. 

CO J!I'AlUl'IVE S1'~11'EM1Q"T8Jl/lwill9tll~ RECEIPTS ft'OllL the SF-VERA L OfJ.l.EC'l'S or INTERNAL '1'AXATlON in tlt~ UNIT1~f) S'I'ATES ,l,"'iny tI,e fi~()(" yool"s elIded 

.i1l1l6 :l\.i. I&'4 allll 1.88:,. 

JecCOi)ll!< olnring flseAI ,"cm', ,....led J l1ilO 30- . 

OU,lf!cts ot" taxa-finn. IlICl'e'l~(;l. DecrcllSC. --, 188·1. 1885. ,

6P1Hl'ff;. -,

Spi"its .llstilled from ,ppll'8, ::ral"". 0" I
 

"",ch". . $1,023,350 85 $1. :12U,97 58 I $298, ,>-16 i3 .._. _ .
 Spirit. distilled frorll ::rainllu,lother mA·
 

te,.iaI8 ·· · 70.631,860 ~8 6O,920,32~ 39 j $lJ,711,53609
 Rectifier. (,pecial t"", 183,872 02 Wi, ~:IO 2~ _.... lu, W2 69
 R"t",illiqoo" ,le"lo,', (.pec.inll"x) .. 4, r,97, 13!1 ~3 ·1. G-II, 78:1 99 I 44,644 6U .
 'Vhole",l" li'I""" t1ealol'!< ("pocial t"x).... ~48, 8·10 51 ,\1;\ 503 49 I... · .. 33 337 02
 Mounl\"'IIl!'''rs of still. (8po,dal t"x) 1,2·11 07 1, 194 20 I.. ·... ' 47 47
 Still~ or worlHS mtUlut"ucrlll,,\1l! (spacial I
 tax) , 2,92(' 00 2. m5 45 , 2M 55
 Stamps fo' distill",1 !<I)i,il. illtcml",1 10.'
 

0'-1''''-1. · .. - ··· • • ..I__~u' 159 __:10.909~1~,749~I':":":':":':~':"":":'
 

T"t:ll _ _ _. 76.905,38[, 26 67,511,208 63 .......•.... 9.394,176 63
 

l====:=-==='="':"'=::=;:or:-== TOJL\CCO. 

Olgin" awl chero"l.. '''''' 10, <lOS, 80.; 27 tv, 077, 2~7 ;'0 1 2~)lt !jl; 77
 CiJ;(llrett,," . .. 4,;~, 4V9 01 ;'20,535 88 7.;, 126 f!1
 

Snoil' __ HS,211 58 ,,08,043 52 60,731 94
 Tobacco, "howiuJ;( anel .m"k;lI~ 13, 41'S, ('47 41 13.0:.3, ·no :11 I 465,362 flO
 

Deal8rg ill leaf «,baeco (~I'ecia) tax) 48, (.95 82 53, :i5~ 87 4,757 05
 DOllie in malluf"cture<! t"ha\l<;<' (gpcc!,,1
 

taxl 1,136, 78G 20 1,159,Slli 781 23, III 58 .
 

Ml\ouf"crllre of tobacco (RpM;al tax) .. 5.1 J7 40 5, ;120 25 202 76 .
 MAllufa"tUl-e,. of cil!Rr., ("I'CCiRI UIX).... 97,902 19 105,13981 7,177 62 .
 Ped,l1e"8 of lobReM (specinl tax) 14,465 01 I 14,200 56 I.......... 1 26-1 45
 

Total I 26, V62, 399 98 26, 4~~88 48 344, 688 ,,0 ,__. _
 

l'E1UI£STRIl LlljUOB8. 1--------------1------------

Alo. bm~r.la~~rrbc(ll'. andport.(1I' 17,1;;.1,72'.1 88 17,747r OOG 11 t 17S r 2S323 ..•• __ . 

Brewera (8poc,a) I"":) "I 187, 988 82
 18,~, !l01 67 I.......... 4, 427 J5
 D"tll"ra in malr liquors (ap"oli,,1 fax).. :123,242 41 360,214 25 23,028 IS
 

TOlal. _lil,.~~:.~;jj II 18,230.782031 145,82~ 92 _ :..:.::. 

UA..~KS -"XIl UA.sKIU:'S, );'0'1' XA·f(O~AJ.. , I
 I
 Rauk circula.tion other tlHlll llMionnl, 

Rnd banks, b"nkcrs. an,l othcr p'\('li". hnble on amollut of. noteN. 01 ..uy per. fmu. Stat~ bank, 01' Slate \)~\»kjl)~ ft:;. 

lit.tclaUon. Ot· of nux t.owu, city. QJ" mu. 

tlIcIIU.lc0'1,orntioll. J)"i<1ont by Ihorn.. H18,t 25,00000 24,.,08 l61 . 

Total --~I--25,OOOOO' 24,5,>8161~~

=--======--======== ~IISCI!LLA~F.Oue. I
 ~on~ltlOns lIut othm·wi~c pro'\,jded 1,(,1'. _. 24';,714 621 24,36074 .r __ •••• r ••• r. 2Z3,853 78
 (\1 ties --...................... ~R9, 14.1 J2 222, 081 19 66,462 93
 

>. -------,----------_._-----­ TOI"I ~0,858~1_---=47,O~I!~ 1
 289,81671

_ ..lq;gre::l\tor""()tJltlJ (~~m:i~07I········ 1 9,168,91876 
VI ANNUAL REPORT OF THE 

W1Tll!JRA.WALS J·'OR. CONSUlIll'TION DUIUNG LAST TWO FISCA.L nURS. 

'filII qllftntiti('l'l of distilled spirit!!, fermented JiquoI'R,"manufadllretl 

tobac(:lI, SHutl", eigurs, aJHl cigal'ctt(>s, 011 which tax Wl~S paid <luI·jug the 

S<llll(J periodil, fl.1·1· as follows: 

1"10081 ycur. ellduel Juno 30­

Ilroduct!'l tu.xoU. Increase. nf'fl·~:tryg.

18l>1. 1885. 

um1It'r ur ;:ullou8 nf Aplril" ,li61 iIled 1
 1,137,056 ], 4f\8, ;7r~ 331,719 ....
 

:Hllm)"" of ~nllollK of "plril" ,li8lillocl
 

(rtl111 J..:'I aiu, ulol1\~HO", awl ot ber mn·
 

frfl1J1 alllt~c~, pr:I(')U.. f",. 01 J.'1'1\Jlt:H ....••• 

I
 lll,i"l . 78. 470, 84;' 67.689.2[00 1 10.790.50"
 NlIInl',lru( d~ar8 ...•...........••.••., 3, 455. ~1!l. el\7 :S, 3:.8. 972, 1i:l3 1 !Ill, Mil. 384
 Numlt( r "r Cli~nreut.'~ .•. . .•.•••••..•• OOll.090.7n I, OSS. 749. 238 150, G5S. 51:; " .
 lilul11...f II( poun,]!;. Or1t1l1l« ...•••••..•.• 5. GlrJ, Gt.j G. 361, ,91 75~, 149 .
 NlIlhU, r of l'''lInd~ of lohncco ...•....•.. IGS.Sn.H9 174.415.619 5, 8:.'2. ~'OI1 ..
 NumlH'ruf barrett) of fomu'JI(cd li(jllnr~._, 18. 008. GI9 111, IS;;, 053 I Ib7. 33-11· .. •.. •.. ••• ..
 

REOl·:Il'TS BY COLl.ECTION DIS1'RIC1'S nUIUNG THE LAS1' FISCAL \ EAU. 

ST.:ITEMENT SlIOW/.\G Ih~ ",/I;(;1I£OA7£ COLLECTlOSS M.iJDJ-: a..d RE· 

POUl'I-:J) 10 tI/(J (JOJIJfISSlOX1:R I!t" Il\TERN.:lL REVENUE by tile COLl,ECT· 

Of(:> of the S1.' VEllAl, COLLEIJTJON DlSTU[(Jl'S dl/ri,ny Ille ji8C1l1 yCI,r 11IllII:lI JIl7lf 

30,1&&. 

--1­

Coll.olion ,1I8IriClJl. Xum," of collpclor6. .Ar:,l::rcr:llIl&ool,

I oclon•. 

~IHlrir.I' IIf ~\)lIhllm 'j/),rlhllr Billl;htllll -- ••,=1 ,,72 14
 DI."'h,1 I,f Alahll,ulI ,1"hllo H. UlI1lllornn (acho~) 3.41'475
 DiHll'lUf l,t" .t\lauRIIll\ .••••• ·_ .••• __ ····u J'rl,I(\ce D. Uru-kt·r......•.••..•••••••.... _.. G7.700 05
 

DI'lri,·t olf AJohlllll:l Titlllelind \~'. Xt,,"kor "...................... I 637 80
 .D!~lrI.-t,o( ArkoDsOil ...•....•...••••. 4. !! '\nry)f.Gu.r~'pi'_r 4
 1 l'lU:(,,7 s.t ])1~lrh'l {It AJ'lWl11U\8 ..••.••.•••••.••••• I hllHHl.~ ll. ~IUllll,ol .•• &~ ': •••1 61'!H
 Firltl Callfunlil\ .•.....•.....•.•...•... Cbllul·dlorllm"fl'lon......•.................., ~.:j.j:!,ClfO 
 

FClurlh UalHttl1li" -(\mlls L. Froolt...... ..•.. ~"'1 (f1958
 

Dhdl'il'l ufUoljJJ"lul0 TnmQ!'Io S. 'Vulfo..•••••.••••..•••...•...••••••, 1!15: 19480
 DI~ld.. t 1,1: Conn~ctiolLl ,TO"UJlh Sel,l"l1 .I~, (j~0 1ll
 DIHtller III no:l:lwnre JIIIIlOS Mc[ntlro............ !J8 377 96
 

Diglli.,I"1' Delll n.., C. .\1. L.·;te·h (n"tiClR) _...................... .0: 700 ~I
 DiKlrll'l ur Dela"'''r'' ·•· 1 Benlah W"I.ou IO~, 105 (r1


DiAl. leI <If Florida..................... nennl. E.,::no __ r.o,2&5 09
 

Di.lr,,·l Ill' Florida l>nlllll,,1 C. ThlllnpHllO __ 168,:i9"t 00
 

Dig" 1(-1 ..I' G-oori(!a i \""ll", n. John",". ~~'7. 116 09
 Dh" t kt ut G4::(;rgJ~ .•••••. .•..•.. Thmnn8 C. (]r'(lIlHlmwl jr .••..•...•.•.•...•• 1'9. ;;24 41
 

Ftrftt 1II1,,"IK / ,100\ D. Hu",',,,·. ROlli, 784 7.
 So<:ol,,1 IlIlnuis Luoien B. Crook"r ' ~2~, .00 84
 ]"ollrlh lIhnolg RIl,I"IJ,,1 R"wI·ll· 1 ~01. 310 27
 Fifth ll1l1wi", H",,"·ar,lli.l.1t1wlc", .....•••....••••••••••.... 1~1.20~.G87 J8
 

Elgblh 1I11110i6 .. Jncou Wh.cler.................... !'iJ3. ~Nl .7
 Thirl""lIlh Tlliunl U'lUrl.~ W. 1''''.•.,) ' :1I7,7ll-1 11
 Slxll, [n,lI,mu no,;,co~[uKny 2,['16,"665
 

Sh:tlo[lIeIlCOlII\ WlIIh\ml) H.lhUlter...... ~1~.6-'>69;;
 

5,,\,<:111 h ["'lillnl>........................ Wlllill1n W. 1;''''lor 1, JIIJ. 761 l!1l
 Elo\'"lIlh ["'IIIIU3 _ Thomlc' If. KIl'iq"'lri"k 1~", 1170 iii
 &oulIll III\m............................ ,.Johu W. GroeL< 1, 9[,8, ~11 60
 TlIl1'd It"\'1\ _..• _..•Jmll"A E.Sim""oll...... .........•••••..••... I)\~, !J:?6 32
 FourCh [nw"·............................ J"hll v.--. H""I.·too sO, 711 23
 

~~~~: :..:::::: ::::::~ ::~::~~:~~::::. ~o~;~o~·~·~~~~;(:.~:::: :::::::::::::::::~:::'. ]6.~ ~1 SccuIHll(t'ntlleky l':,I"11J "-""rl".," 1,7OJ.NSD 37
 Sec~"I(II.;:\\lltucky. ...•..... .••••• Duuter \..oo,1. ~.. 17.:WO SO
 

}"'jnh 1<I\utll.~k\·••• _................ Lu" il't Buckuur .•••••.. 7. H'iG."~ 08
 Sixth K"lIlUcky J"hll W·. FIIIII.·\1 3, :101. 705 25
 &'\"\'lIrh Kt·utuoky _ Al"lIllltcd:\l. S\\OOI10. ••. ••••••• •••••• .••••.•• 4,2H8 8
 SU\"'u(1I l\:,·ntuck,· ....•••.••....•.••.• (;h~lrlc'~~ H. Stull .•••.. •.•••• .. h:l7. :!.71 (;2
 St.'..·.·II. II J("utuck,' .. ,rnflll"~ 1". Ruoall~M).... ••• ••••. HO.131 30
 Eh,hllo "e'utuek" 'ViIll:cm J. L,'mlt"'m __ .• 7M.715 8-1
 !Alli"ioll.\ ..••.. :..... •••• 0............. Gv--rfotc l)rIlT.'· , ~+t~. 05-1 lS6
 1..0111",11'''''' 0.................. II, •.,.,. C. 1'thnor u.................. . :trIO, h6U 03
 :Mal""... . .·,.,,,,lr.llo ,I. 1(,,1110....... . .••••• .'" 313 00
 

14.1n. . .• .. .. .. .. •••••• . CI."r1e. H. Cb_ .•. .. . II, 037 18
 

COMMISSIONER OF INTERNA.L REVENUE. VII 

STATfo;J(I!NT SHOWiNG the ACGRBGATE COLLECTIONS MADE and REPORTED to the CO,IIM[SSIONBU of lNTERNJ1L REVENUE, 4·o.-Contiuned. 

l A::r;gre~lltc ~ol· CoUeotion dilltrlctJi. :Hann'" "f 001l"otor6. JCcthlDI4. 

1!fllr"lan.I Jollll fLSdlmllD : , *2,774,:184 :!O
 

Tloh:d Mu..uchusotts....... lJhur]o·. W. Slack .. 1,3~(J. nuo 31
 

'rbit·,l Ma"~".ch"",,tl , Ali'ro<l D<.'Wllh11! (llotinR) . :a~j. UZ'J 60
 

Tbi,,1 ~L"8""ohu.otl" 1-;10"" 1'. I'ill.ltur.y : . 316, 191 11
 

Tellth :l.bH".tohuheU .E,I",a..' R. Tinker .. :Utl,730 9'
 

First ~Ichlj("u"",,,,,,,,, ,I'll"'" IT. Slone · · 1 1. ~l\0, ~,;o 42
 

Firsl :Mlchl~ n Jolt" u. :!>lol"n~' .. .0,197 7£1
 

Fourlb :\lIchi;.:.lD Ch,,,)e. W. Wr<tklns ..
 169,0:)9 05
 1,751 91
 t~~~t:~:,~~~~I..i~~~:::::~: :::: ::~::: :::::: \;~~i;rr:l':.~~~~t~::: :::::: ~~:::: :::::: :::~ ::1 .o~, 70-1 97
 .6. 7tl~ 50
 ~\~~\:~!~:::l: .::::::::::::::::::::::::::: ~:::~~7..?gIS;'k('~ ::::::::::::::::::::::::::: I, IllS 63
 First ~ili""),,ri _........................ ];.",,,. H. Sturgcoll ' ..
 5,011,$572 

]"ourtb )JI••.,url. D"\'\ll A. "towart .. 279. tHO 28
 

Fourth ':I.I'ssC'uri CorlJl'lill. \'oorbl ..
 ~;j. 771 61
 Sixlh \Iis,ouri 1'1111111 DOPlIlcr ..
 961,298 24
 Dislrict of )[001"0" '.... .....• TholllO. 1'. :Jo'uUor ..
 flO, r.G5 20
 

Disuiotuf N.,hr.\ska •..•.....•.. n(·~.rl.t:o 'Y". IJ'U:'It ~.
 J, 071. 296 12
 DI.tJ'ict of NO'·lIda l~I'(·.t"rick C. Lortl .
 55, Dati 66
 

:Now IIn'"I'Khh'o 1-l01\1·~·1If. Pl,t"oy .
 38:).478 s:r 

First Now,'o,",·.y WllIi"m 1'. TUle-1Il . 20-1,.19 Ii. 

}'irst Now JOll·O"'·....... 'l'hO""'~ M. Fo""ll .. IG.627 12
 Tbin! K.,w .10,..(," I;uhor Il,IJ·calow ..
 470,71'3 13
 Fifrl1 ..\\'.1c "': Robert n. U"th..,.,I. ..
 2, &20, 120 80
 

[(0••-8 16
 ~~~~~::;i~~~~·.:::::::::::::::::::::: ~i\:~'~.IW;l~;.~:·.:::. :'.:::::::::::::::::::::' (,6. X9 8(,
 

Fir,t :Sow York ltoclu"" C. 'V,ml .. &coo'\ Nt'w york..... . .. lItl,,·~hi<l1ll. llIake .. Thin! N"w york ~torJ'iH Friooklllll .. Fourte':,utb :NUl'" York......••.....••••. JJlIUCIt \V. Boutloy ..•..•...•••••.•.•..••.•.. FIfteenth New york JRn",a S.Swnrt. . TWllnly-ll, t :Sow york Jame. Arm6tron/t .. T..-cnl)·-eiJ,:bth Xow york.............. U~nr~·~. Pie"'Il . ]"ourth NorthCarolioa Ig:~~cJ. Young .. ]"ifth Ncorllo Cnrolio" Wllllum fl. Wheeler .. Fiflh No'·lh Caroliua Alldrew .T. n"y" . Sixth North (;l\I·oIiDa 'l·hllll''''. N. Coollllr , .. Sixlh Norlh C"rulllllt ChHnOul now,1 .. f·i,.t Uui" I;lnrk ll, ~-rn"t~'"",,r,. . 

f:1k~{~'i)~::::::::::::::::::::::::::::: ~~~~~:t~~I~;~~:::::::::::::::::::::::::: :£10\''''>1 b 01010 1 ~llll'cn" UO<:l!il .. 

Eiglu""D1h Ohio \V"r:h.r S. ~tre"tM .. 

8~~~~ :.::::::::::::::::::::::::::::::: J::J::: ~ll~~~,k!;~l.I~:::::: ::::::::::::::::::: FirM nlla'·I"ani"........ WlJilfim ,T. l'unuok . Ninth P'HI1I;"lvnnhl..... ••••••.. AlldN~W J. KnutTtuan .

i::.m:: ~llnOSy\\·ab!B.. CI:i'lw~rcl B.5=hlUlll . }i' QJJn~.\ \"":lDU\.................. Illt.l Jes B. ~Iaple~ .•••••.••••••••••••••
 0 •••• TlIlel...-nl), P,·no.yh·nnill Joro," F. Waltb<lr . T"':"ut~.sec"nd l'cDn.)'h'lloh, Fronk 1'. Ca." . RhortY·lhh"i.l Pl.:Dusyh·.UI\ll ••••••• ~auull\l:)[' .T.wkflon •..•.•. ••••..•.••.••••• Rlo<.uhhmll : .I':IIHII U. t:I,",ICk : . 

8ll~:I~'J,~:;:Il~;""""""'"'''''''' .. SII'I'~rl~~ IT. FlO~'"I"'w .. So 1(' a _ I.er)M.l.lr:l\tull .. I. '1."111''''' . -.......... 11. 1~J1Jn[; 1$""\1,,., 1 a.7'1 &l 

&: lUi ~1" ..UIJI·IifA(!O.4._ •••••••••••••••••• J"f1jU~.:\1. :Mellon . 1l9,772 08 8, .9d 65
 Filr~t T~~~~;I'J..OO.4 A;"lw){m" l~: HlI~hc8,jr .
 P:f0b,"'f """~._O };alhun Gru).!i{ .. 

9511.lH$ 70
 38.7JQ 97
 ~~.K?~~llH.:::: :::::::::::::::::::::::: ~~,~~,II~,l'\r.(:~::;~~~I.r.:::::::::::::::::::::::: 1(17 .. 

Thi~t i·~~~~:················"·.. .. B111,tllll('tn C? I~1H~IO"' . 70,305 41
 F h '{ 0.. toM1Halll r. se"ru\ .
 •• :!1i341 pourt ·,~xaM._ ""'imlltll Umb.i"n~tock . V, 14030
 ~9. CH2 02 

2!l. G26 26
 'll;3 57
 

~j:~:;~;~L::L~..·::::: i1f.~u¥;·:·:::.::::.::.:::::::, ~:'9. 700 21
 ..US. 775 55
 F onl ViIUinio, .I'U4lr,~w L . .K1l..·lt 4 •••••••/ '\2. ~fr.! 08 }.~::~::: ~tl·~~II~;l _... .J.O.hl~ llo Unul~l()u . 0'9,1105 114
 S. I J,:}llla. _ _ 4..... •.• 4 UI~tl M. I-le 11111'6 . rJll, 2~8 40
 s:~ll' ';irl(llIi, WUI 'Ull E. emil( .. 709.747 49
 w:l.t 1 \Ir.a:~m~\ ..••••..•...••••.•..•••... Hamhl,·toD Sh..'I'I."r-I. .. VI,3>I-I31 Wll:!''''t \ u--jlillia (.".1[", 1(. DUVJl' 4 . 3"") ~&-.

".~AI \'lr I:11I1o\ 1 I';.U<II1<'1 P. :M~Corllll<k . '101: iH~ 26
 8& V1rlliula....... •••••• Juhn T. MeON" . 2$, 7_ 15
 

2, SIO••51i 10
 1,502.773 28
 

Ii, 007, 715 .3
 

679,72. 30
 8"29.864 00 ~.039 31
 2, osa. 072 55
 ~:;2, /JIll 95
 

410.6:14 llG 

00. fl63 76
 

,3R,035 69
 21, 0,17 51} 

8, O"~, 186 14
 618, 91~ 37
 I. 28-1, 728 all
 6~1, 8-12 78
 1.0:;S, lao 4!'
 703,3:,9 98
 IItl,718 14
 :1,00103
 

2.88G, G21 M
 1,33:1. Ghl 26
 

.1:),152 27
 U,711169
 

[2'j,931 68
 

1,000.332 26
 97~. 75;1 82
 121,263 O'l 

G.:12:! 70
 

00.7411.3
 
VIII ANNUAL REPORT OF THE IX 'O)I)USSIONI-:R 01" INTi':RNAL REVENUE. 

lST.tlTEJIENT lSHOrrlNr; tltr AI;lIIIRr;.I1'J·; COLLECTIONS .1l.tlDE and RE- RIWElPTS l"Olt 1··IRS'l' TURI·:F: lIfOK1'HS OF PR,ESENT l~ISCAL YEAR. POR1'1::1J 6 COJJ.I1ISSlVNJW (~f IN1·ER.XAI, REVENUE, J·c.-Continned. 

The following table showl'! the.' receipt!:! 1'1'0111 the I'\en~ral objects of taxa· 

A'::ltl'C",tc ~ol. Cnllectiofl <llstrict•. ~"'anU'~ or ('olh1ctoril	 tion for the first, l]uarteJ'of the lil'l(~a I ~'can; ~lJdillg- tJ\lIlt~ :~O, 1~tl5 autl 188{;: lcellon•. 

a comparison of the recoiptl'l lor t.he two periods is all'lO gi\'en: 

• All .1"III(1I,nx". 1I0t bornrl' "holl.I....1 werc, r",p,·"I.<I Jill:; I. 188:1. Of I,h~ $1.030.40 coll"ckd f"om 1t""I"'" I .158.llO6 :12 $17;).(;1321 I $1.1. 77,; S9 th1K 80UrC(~ elm'ill': t,hu hud fit4c',l YO-u", lUlt" tllllu,..ulltl ",Ix hUIIlI ...},t! :uul ~ix llunILt'''' !LIlli ,·i"ht\··!hWlUl SI,il'it..liotillo.! r..01ll111l1lo'·i:l1~0Ihcl·lb;ll' . I cents ($I,GOO.b7) woro ptl'rIllOllttl mucl0 Oil .. hi nUt'nllllt"1 the h:a1l11lU1JI tM·tJllt<y.thn,.~ dullat's ami Kh:ty. a"ple•. Alt>a"I'''"' "r /:""(1". ..... ...... 16.071. !IH GlI, Ir., :151, G21l 01 \ .. "617,314 !lll two (Wtll~ ($23.02). h"in;:; tho n'colp1M frmn th.J ~:lh.1 'If tIO(UIIIll'ut,hry KlnmlHl i~HUCI! to cOllcctOI'~ for 

,·nll.lnll";:1 ulI'llln'IIe<llll."·UUlOUI~.	 W~~(~ .J~I.~ •43 .i_~. i.l~fi~;.l~j4~J~. ~~. ~~1~.1~1!~~~~1~~ .1 I..... . . 

ll"otillcr. ('I'cd,,1 lUx). 6, 017 :lij 8. :l'!!1 10 ..· ..i?::iii·ii· :::::::::.:::: 

Denlo"'l!, "dail Ji,\uor (~I'~"'nl tnx) ......• I 216,401 iii ~Ol, 142 33 1S,li50 72 RECEIP~rS BY STA'l')ilS AND 'l'EIUtJ'r()IUl'~S DUltlNG 'l'HE LAS'!' FfSCAL	 D'·lller., \\"holooa "liquor (8pc'ol,,1 t,,,)... I!>. ·10·1 26 Itl,7uO 0:1 I, ~05 I'<l ~Intluflldlln'''s of "till.... amI AtlU" nll,l YEAR. ,\ oru.i~ lllfUIUfJwtnn::d (!{l'crlfll tux) ..... \ I, Uf,,1 17 1. ·103 33 :)80 10 

CIlt!lIllJl" I"or <liM1i1led 6\'irit.. Intm"Il't1 rill' 

ST.·ITF.:MENT I!xl'url .• - # _ -_ . f,. :llB 50 I til ~17 10 117 40 SIlOJVINr; /l1(J .J(inRlm.ll'I~ CUI.LIW1'JONS of IN'1'ER",,~IL REI', 

EN {ll~·. III/ ST.d 7'ES and TEllRITUHI/o:8, II'u·j,,!/ tltf;jiSCilI !/car "mlcl! .litII" :10, 1.-Si). TIlt,,1	 10. &1:,. J.j2 ";'~ If•• ~~", 014 b'l 5ll0, l37 95 

==== -======.= TOU.\tC.... 

AI:I!"c~<It(' cui· A~"N;::fito col.. 

l~ctlollJ4. Ci,!:::lNth1! ...•. _ • • .. • . ••. 130. 111 G~ I.j~. 7118 8'1 '" '25,'5!1j' is StAteS amI '1'emt-ori,,". Sf;(1~" lllad Tcrrilol·j.·'t.	 ;i~an; nud \.lhm"udtC' _ . 2, i8[;, fj:3fl 00 :!, 770. liJlj " 15,002 GO IcctiollJl. 

Mannf"olllr.,r.• of dl:llr" (.peela' laS) .. 4. &.'10 ,,3 .1 ....,W, ,,0 5.'". "7 

:>null' of 1111 .1e.eMI,ll"". .. . ..... ...... J~8. ;j!)j 7(1 110,718 (;j .... ii:S11·0:i· .AlahalllR .. $7:), 3tr, 31 I !\Mn.h\(t) .. $S:;.0:1ll 6G Toll:'lCCO, m:muf.UJLurcd, or n1l th~:wr5p

ArkR"."" .. ~. 2lr~ 4~ I :-;~w J!'''nl'shln· .. 3i3.478 sa tivlI!OIo . ::, ;.21. Cr.G 31 :1, OGO,742 m -&2. f}86 ;,. 

Califol'lIla . 2. G13. IIiO 1:1 ~ow.Jt\ \~· . 3. GOI,;;55 75 D".:ll('r~ in leaf tub.lcoo. not O\'or :!j,GOO 

(;nlomdo Itll , I 10:'. IOi SO ~hW lIl,'xico V) . G1J.969 8.5 pounds (811ci'lal In,;) . .c27l'r.! ':.!. 22 l:.-t 30 CODllcrlicllt . 412.621; 11' ~ow york . ]3. 823. GU 60 D"Rlc,,,, III Ie.. 101"10:C" (~l>.rIDl tax) .. I, 1i3 Ih ~6~4 1,151 42 Del"",,,,,· (III .. 211,I@1 14 ~f1tl h Cruullna ............•... I. GSG.l>2S 0:; Rel••i1 .II·nl"r. in 1o'"l'loh"ooo (l\poc!nIIDxl 

1'1oJiolR .. 2111. @37 ~O Ohio . I'~. 56:'. 516 62 D.'alc-Iob itl manoC.tctlJr('fl tobacco (I'P('OiClI 

GOOIl:ll\ . :il';. 1111') Or~I-:OD 10) .. · . IJII.723 07 1".:r..) ...••, __ . _•••••• _ •••• 91,40; 71 ~J'. 43li 77 3,02906 ntinoi~ ........• - . 23,fY7IU()161 1','fIlls\ hoarlin . 7.:m,lMI6~ 1(&'1IIf<1Olnrcl'8 of '"hoccn (.peei,,1 tn);) .. f''','' 00 ill.! r)(J 1050 4. O:ll, ~GG 00 J.lhOtln· l~lllut\ . 127, :.a7 62 Pc,ltll"r< Ill' loharro (8poel,,1 taxI ...•...• 1.:iOB 00 l. WII US "):{3 95 

2, ~22" \}j!J Iv ~:'"lh C"r-o:ln" . rH. &1823 ~:~~~~.~::::': ::::::::::::::::::::::1 J7U, :!()~ O~	 1. 057. 1S11 43 Touol .. _ .. 6. ;. II 1,0110 32 ·1",r,,"68 73 Aculuek,· . 104. R42. <475 /1' ·l·::~~'~~~ :_'::::.':~: ~:::: ~:: ~: 1St. 829 Al 

f~1l>, 814 SO \""Dlont . ~.~1i3 PERlIP.\TIW 1.IQUOIUl. ~n~:~~~~~..-.:.: -.'..: ':.:::: :	 :';1 !I~ 16 \·Jr,ein~ ; .. 3. 0:'2. (J3{1 n 2.774.:lSl 20 \\ cst \ Irj:\Illu . 513. IllB 59 F'.ml.ut.-dIlIJlIo..... 1,IX offl JX'r I.,.-rel 011. 6,814.7:,9 :13 160.11G:! ~4 .• _ .

~:Z~r.'~';e·li~· :::::: :::::: ::::::: 2. 2S7...r.:l t\l~ \Vi""ut.nr,du . 3.033.017 78	 Brl.·'W'&f1 f8lu'cial tax) .•••.••••. .. • _•••• 4. 7G:.! ~'.! 472 'II . 'Michl!,!,," .. I.rm, If..... 16	 D""I<-..,. lu m«1t Ii""",.. (.preiol InlC) ...• 4, U:l9 ~7 :',707 19 . J\1iou.'~ota .. 02.701 !)7 '1'01:11 by Slot.·. ond 'l'oITltorlc•. ll:!. 410. 490 58 

)I(~ i,.IPJlI . 47.0;'1 1:1 'MIl rCMlph' rmlll sa1o' or D,I. Ttlt.•1 _....... L.-----­ fi. Of,4. lUI 82 1~•• :.1012 :!4 .... _... -- ... YI~""Jurl . hOll"'o .laml's , . 1. uao 411 

:MQllt,m" Ic) .. q, ~;'8: ~?~ ~g 11" '<K>l. ll.',"KIl1l8. I:TC. 

l'el"as1<R (rll . 1, 071, ~OO I:! ..\l:ltl"ll'Itc recclpt .. 11:l, 4~1. 121 fY7 Bank drclllotioo	 . N'VI<-A flr rH!rf'l)l1t\. Sftlh' lJfink.!l', to\\"))0(, 

la) luulllllill!: tho T(.m1on· of "'·,·omlll!:.	 ~Itie~. ,\:co, I'ald ""t. .. , _ 1:.::..:..:..:.:.:..:..:.:.. .... .. .. ..
 (II) Iudlldin,:: Ihu :State Ill' ))O)R"'AN, IwO ,·o""t\(-. or Vir!:lol", '\lid nine OOllbtl8~ of Marsland.
 

(01 Inclllllinl: tho TerritoI'\" of }.Inlto. Total I ·.. T.:..:.:.:..:.:···· t .
 (d) hwhlllinl: 1!I0 T"rritor)' of DJ)kotn.
 

("I IuclmUnj; Ill" '1'crrltor~' of Ut,I".
 lIUSCt:I.I.A!(r.OU •. 1 --	 == 

(f. Inoilldinj: the TorrHor)' of Ar;7.o,,".
 

(gl ]ncludlng Ibe 1'"mtory or Wnohi"ltt n". 3U. 0:19. 7-1 :!", 7RI 171 .. 10.25S :;1
 PCllalllc . Collection" not otllol'wi80 heroin pro. '1.led fnr .. 4, :?'ill 40 18.ls:1t 0:1 1·1.5,,1 G3 .. 

1'0Ial. ..••.... ·· .. ·•..• ····I-'""43.3iOI.l- 41:.!!12 20 4.~'Il3~_1~=

Al!gregnto rooelpts 28.0'0. 8112 00, 28.070 740 14 I :!3.806 III . I I 

Flrot Wisconsin . lr"hlJ,t :\t. ]h'ltU _ . $'~. 286. 563 :;2 

}·;r.t Wi.collKln , . 1,;.1"'"1',1 C. W"II . 1711.395 08 

8te«1I.lf.l ,\rjlilcont:tin . . 1l01l,'Y 11I1I"Illoll .. 151,412 77 

TI,I I WISC"Il.io .. 11,)\\,0111 M, 'Klllehln .. ~n. 74540 

Sixlh WI.coo.III .. LcolIDnt l.utll'IoI~(, . liJ.901 03 Object", of tuxatloJl.. 1------- Totol rrolll coll"l}lorR .. 112.419. '90 58 

CR"h reoeipt. fmlll .0Jo of 1II1bc.ivo .tOO'l'.· ; '1 __._1_.630 49 

.Alll:rc~",o ·.,olilt ,....	 112..4~1. 121 fY7 ::lol'JICI'I'S. 

SI,II'i!lI di.lillo,,1 rl'lllll "I'Jll~ •• IICIICIIl'R, 01' 

AIIIOlltlt llf tnx pnttl dnrll1J,: Hl·itt 

thret> rllolllloM or 11,,0111 ~onrI Ut!1·c.'aso. Decrense. 

Illtla. Jl~SG.

I
x ANNUAL REPORT OF THE 

COS'!' OF COLLECTION. 

'rhe cost of collection I'O!' the past fiscal year, llistribllted among th& 

difteront items of appmlJl'iatioll, was l~pproxilllately as follows: 

For salaries al1cl OXPOll608 of collontol's, inclnding' IHlY of .IOllllt~· col· 

h·c' 01'8. clerkfl, &c . . •••. . . .. .. . . . .. . . . .. .. . . .. . . .. . .. $1,780, i!8!l :12 

For Malarit'lj awl pXI"'I1""" of n'V<-I111C agentM, Illln'll~'''rH "l' .listillorio9, 

J.:alllo!el'~, 8tor.'kccp('l'~, :l1Il1 lIliscclianeous expellliCS ...•.. .•••... 1,00:1, fi:!7 n For~lalllrs, 1''')'('1', 1I11,llli.'" __ :l~)'2,6:11 (i' 

Fnr expe\lscs of detl'ot ill/{ llud IlUuishing \'iolatinIlS o( illtl'rllal·rc\·cnue In"" "' ' 34,:1'37 2') 

For slIlaries of Clllicel's. f"!crkll, !lllll omployes ill t,he nl11co of C0l1l111is· 

..iUlt/11' "f Intc.'n:11 Hl:nJlllhJ •••• •••• .••• •••• •••• 284, :.91 fh; 

Total. 4,45:),4:10 'J.7 

As compared with thfl total cost of colle(~tiol\ for the year 1884 of 

$5,076,914.31. 'fhe total expenses of the sCI'\'ice (including the ox· 

pellat!~ of this ollice) will be found in tina.llldjustmont to be about :3.9 per 

CCont-. of the amoullt collected. 

GENERAL CONDITION OF TID; SERVlOE. 

I am pleased to ruport tha,t, the general conditioll of the service ap· 

pears to be goort, and that the colleeto1's alld their subordinates show 

cOllullcnda.bJe zeal ill f,!le performance of their dutieS. 

MISCELLANEOUS EXPENSES. 

'rhe act of COllgTC8S :tPPl'o\'cd August 7, 1882, making proYision for 

lmllch'.\· civil expcns('s 11.11' the year ending Juno 30, 188:3, required The 

<'::ollllllissioUCl' of 111ft'mal Hoycnue to make a det,liled statemeut or all 

IIIbwellancoll·g eX)lCllllit IIreg i u the Bureau of [utol'mll Heveuue for whicb 

appropriation was made in that. act. Iu aceorclance with the afore!:'l~id

refl"iI'lIOHmt, I l'mhmit t,11O following detailed sta tmn6nt of miscelhlllCOIll:i 

eX)I('nst>S il/cul'l'cd : 

EXllI'l:';S dlllrgcs on puhlic IlIl11H'y ••••••••••••••••••• _ . ~.3, r,[)(j 03 

Tl,j"gmphi ng cm puhlic hllllilu'8s 

L""I~1'l tc)r dilltilloriu8 , 

. 

. 

uBO 55 

L,:IH\ 16 H~·.I\'ou,,~tcr8 fUl' use iu I{auging !!pirits .. ::'.71l 00 

Gungillg rods ..............................•............................ I:l 00 

Intel"ll"l RtlVllUne H"c'or,1 fur iuterual·Tevenue otlicenl .........•..... _•.. , ~,4tH r,7 

Sllll i,wolry lor iurerna l·rcvuullu Olliullr~ . 13, 4:Jlj ~3

C()(IIJl"II~atiou of Ullitc,1 Stall'S at torllcys in interllul.revellnc cfIses, allo\ved 

t111l!<or ..ectiolls 0Zi 1.111<1 a:~, Htl\"lbetl Statutes _.. J,z;r, 00 

Federal rol\Wrt'JI' . 10 Oc1 

Tmveling e:xp\l1l~"8of cJurkl'l, &u., lIoder special order,; of t.116 Departullmt.. IH!I 00 

Expenses of sfJizurU8 :lIlel "al,'s It~· clllleclllrs...•.............•.........•.. /l8'.l -10 

HOllt of ollice>llcll~f'(1 ltv 111(' S"cr"tal"v of the Tre:IIIUT\' for illtorulil-reveullo 

"illcllI'S, 80con,1 'lisl,r\lJ\' nf Now york : _ . 5,OllO 00 

Tolnl. _•.•.•.• 34, Hi7 fl6 

The miscellaneous ('.XPOIll:l~S of the Bureau fOl' the fisen.l year ended 

JUlie 30, 188'!, aggregtltctl $47,282.89. 

co~unSSIONBR OF INTERNM~ REVENUE. XI 

REVENUE AGE~TS' DIVISION. 

Tho following statctnt'llt shows tho salaries and expenses of r~n'nue

flgents. expenditnres from tho llPI)J'0I)riatioll fell' tho cIisco\'cl',\' of yiola· 

tioo/,; of illtl·rnal·ren'l111l' law!;, illicit stilb "eizNI, ptlrsous arrestcll fiJI' 

illicit dh,tilling, cllsualt ic~ til ol1lcel's and em!,lu.' eSs ill the internal·re\f. 

IIlIC ser\'ice, and statl'lIIcnL of orclnan(:l' amI onhmllco Slores issue.l te) 

eollcctors; also, l\ lmef IItntcllicnt of work )lt~rfe)l'll1cli hS revenue agt>uts. 

Twenty re\'enue llgellt!:' han'\ been employed c1l\rini~ tlH~ last fjstal 

YC:1,['-one as chief of dh'j:;illll in t.his ottice, t,ltil't('ell ill charge of tClTi· 

toria,) llivi!lions, three ill t.ho llx:1lllinatioll of the ullices and aeeoullts of 

colledor8, and three ill aSKi8t,illg agents in charge of di visions, aud 011 

special duty. l::XI'I:1\$H~ O~· ItEVl-:SUH A(lE~·I~.

'.nlere has been expcllII('d from tile <l>PPI'Oprilltioll for salaries clllfl ex· 

POLlSI'H of re\'cnue agonts during the ycal' as follows: 

A~~rl'gatl' "alary of agonbl " . ~O,i.U 00 

A~~r.~gnh.\ anlount for tra.vt~lill"; ux.ponsu.", . _••.......•. _••.•..• - _.......• ~Ij, Ot;4 :\7 

Sllll,ionur furnished agont!! , .••......•........ 16U 07 

Trllll!ll'0rtation over PlIlJitil: Hailroad!l . 6:i7 7f. 

Total ".' , .. . . . .. . . . . . .. . .. •.. . . . . . . . . . •.. .. 77, 596 19
 

WOIU, ()}' n.:VHNUJo: AGES'.", 

Six hundred and twenty·four violations of intcl'J[al·revonue law IHl\'o 

been repol'tecl by rcvcnuo' a~cnts dnl'in~ tho y4'llr, :t:H persons have been 

arrested ou their infol'lmUioll, propert.... to tllo \'alno of 8171,052,82 has 

bcen l'f'pol·ted by tIle-III lex snizllre, Hnd 8.j:.!,86l>.71:> fuT' aSSCSSUl(',uts fOI' 

llnpnid t.axes and pennltil's. Two huudred and seven eXf!millutiulls of 

t,)w aceounts of collectors ha\"(' been made, anlI tilt'. coudition of the of· 

tiC('s reported npon h~' al-'cllt!'l, and transfer or ~ixty·six collectors' of· 

IkeI' lImIer new bond, cotll:lolidatioll of dillt,ricts, aIHI I10W a,ppointruents 

have been made uuder tlldr ::;U}Hlrvisioll. 

lLl.ICI'f STlU.5 S~;IZEl).

'flle followiug statement shows the nnmber of illicit stills seized, pel" 

Sons atTested, aUlI casnulties to officera amI employes during the last 

fiscal year: 

Still.@oiwl1. Catlounllics.

-I NlImlt(~r of 

Dlslriet8. 1'01'1"41"" Ollker@ or I01licorH or J)..;~tro,yed. I UUlDO\"Ccl. nrrf·lf,tcd. OrU lO"~8 (nuplny~

kifl.~c'l. wOUlnil.~l.

, (\ 5 0 Arkc,t1~~Ut __ . 

Alnh:Ullll . 1 ;1 0 

F~lIIlrtli California ...........•........... J 1 0 I I (\

37 50 t;J:! 0 0

0 

."oHrrh tov.-a .. __ ..••.••.........•..••. ~-t'I;t':(\·.;,,:.-::.:::::::::::::::::::::::::. 0 0 2 0 0 0

• 1 1 0 

(\ s..··f'urul Knutuc\..-y _ O' .. I I 0 1 (I 0 0

:Ii!~~~ ~:::::~:~t~ ~: ::~::: ::::~ ~:::. ~:::- 1 0 I I............
 ............
 0 

B1lIhlh Kl'nluc:ky .. 7 0 0 , 0
------

XII' A~NUAL REPORT O}~ TIm 

Stills 8<-i'e<!. CliIIUOItiO•. 

INIIRlberOfl-- -I ])l~t riot><. I ]ltlrKODS Ofticor. 0" Oflicor. or D~:ltrO.l·4~d. UUmU\·f~tJ. "rr(\~t.etl. oUlJ!llJ~'(,,l4 ("m())oy.'* 

kllh':41. I ''''(IUlah·d.

1-'-1--­

I",ul.IODl\ .............................. 1 0
 0 0 0 Third ).la...chusolt....................
 1 0 1 4) 0 Teurh ){llSS:tcbuKell .................... 0
 I 0 0 0 Fk.t S"",l"o,k .........................
 1 I 0 0 {l Thlnl 1'"", lork........................, 2 0
 0 II }'tlll'1l, ~.,rlh t:/It'OlIno .................. :!G 2 1
 II II Fifth Xorlh CAr.,li,.......................1 :J
 4 2 0 1/ Sixth Xo..rhCotoll""...................1 :'1 0 0 rrwc'hty-tbjnl !l"fi1,"")'h"uul" .0. -0 ...•.-'J 4 II 

4 0 

I 0 u g.·"lb Carolilln ........................
 0 n :! 0 0 :;"'{'ond l'cllnc~"eo ...................... 10 0
 6 0 0 I·'if,Io 1"·l)lIeo.eo........................., I~ II
 12 I 0 }·0,"·thT.x08 ..........................
 0 1 3' 6 0 l~'ul11 thr~' h:!l~nin .•.....••...•.... _0 •••• "' 9 :J 0 0 0 ~i;'(h \ ~1·;.r,1U~f\ •••••••••• • • •••••••.. _•• , 0 I ] 0 0 ,\ l'At \ It'~"1Ula ..•.•••. .••• . •••••••.•.• :l 0 I 0 (I Third Wbconsln ........................1 1
 01 1 0 (I 

To!al 1--17~ ---74--669'-----­

STll,T.S SE1ZI,'j) aud C.J.SL./LT/ES to OFF[CJ:;NS (llld HJlPLOJ7?S f"" I//(\ 11111/ 

serclI years. 

1878. 1870., 1880. I 1881. 1882. 18S:J. Jildl. 

!­ I ::;,lIlo "-,i',·.[. ............................ Olli,·,-,.s 1, 024 1 1.319 !16!J 706 4(;.1 24G
 a ...l "ml'l()y~~ killed ...............
 8· 7 1 30r I 1 'llc\'r~ and oruJllo.\(:~wullllll''4l....••... _.. _ 17 III :I

j ~I 4

1 0 

onmU~CE STOIlI>'. 

'l'hCl'e am ill the halldN of collectol'/i for the enforcoment of the lawli
 

ami the pl'Otection of Jlllhlit: proper/.j· the f()llowing·described ortl!lance
 ~t4ll'C's, fOl' which OIllY <11'0 ['csponsible:
 

~amt. Sprlll.C:' I SI)rlnll' tllrlrid..oj' \\rlll:, .\ron ni"lnet. .11.·1.1 I110·1.1 eM· , • boxes':' hdl. nn,I' ci,,-.l•. I fill ..". hilles. I I'IMe". 

--1_­ S. Co. TIlOIop~on Floli,la ~_......... • J
 

H.C. :Miuur L l.llllI" I ! n ij 0 

'l'homn8 C. C""n<hnw.Jr G""t/:ll, :......... G.l :!7 27 

:E. W. llo ker......... .\Ioh,,,,, ,......... 10 . CJemeut Dow,!......... Sixlh X 'b CnrollnR.... 8 R 8 9 

.Jolm 1'. lJilJ.wllu....... ~-jrllo 'l'eulle•••·"........ 3 I . G,·o,·).:o Y. H.'lm. ""'11,,11 VII).:)"I" ~2 I 1 I G 

T. S. /l1'(1O.IOll "'1 EilllHh Kl."IUOk~··· I·· ..·.. ·.. 1 7 1 .. 

W. J;1. Y.lrborough ~'n"rlh .N ·I." Cllrollu" "j' I S 11 I 1 D. I'. n dh'\" ~",,1I1 Cllroh.... .•••. J . 

1 ~nUu\lI. Groi~ ._-_ 'I SCl.'UII41,'l'O,-llllf·I'!lf'CO ••••••• ••• 10 •••••••••• 1-- 1' . 

J'uhu :to llcGraw W~~~ \ l"l;illl" :,::,::,:,,:,,:, Il_I.:..:..:.:..:.::.=.:..:.:.:..:..:..:.:.:..:.:..:.:..:..:...:..:.:.:. 

:rUllll= :I... .... ~~·:.:..··· · .. • ~l 158 ~_ 0:', II 

CO)DITSSIONER UF INTER~AL REVENUE. XIU 

I(Xt'K:'(DITJ;ltES FOIt THY. 1)lscnVKJtY AND PUNISlnU:ST tW VIOLA'nONS OJ,' LAW. 

In accorda.nce with the provisions of the act making tbe a.ppropria· 

tion, til{' following detailed statoment of expenditures for detecting amI 

b1'illging to t,rial and Ill1lliNIlluent persons guilty of violating iutel'llll.l· 

l't>V(lllll(' laws, is submitted: 

.IJJOCXTS };XPE1.VDI~D t1l/'1l1lyll CULLJ';C1'ORS of J'vYf:RlI'.IL REVEXUE, ,flll'ill!1 

II.cji.clJl i/t"lJr 1~.

~:ln1t·f'I. Dim·iol. I Amouili. 

$2 6~

r.~ 00 

JR 40 353 70 

2000 

~t~t~;~~;~:_::\.~ ~ ~~~~~:.~~-.:: ••~.::~:. ••••••:i~~~!~!:~P:':•. .• •••••
 29870

2l I~

F\"lo~,.l, H I~i~uh·'·lItlo .. Obio ] 1 '!:, ~$ 00 14100 

.In\!kbOU. S. M _ __ rr"uul\'olhiHl Pcnll~\"h·2ni3 . 61 IG H~~l:?~·.~~,i::::::::::::::::::::::::::::::::::::::::::.::: ~~~~I~ !l·~~,':~~~~(,~·:::::: '.:::::: uo ••••••••••• 0 ••• 

J"hOKnn. ,,~. H tic"r~G.. .. .: . 4~7 00 

1"111111''''''' W. J BIlllllh K..·"IUClKy .. If>!! 00 

~:~;~::~.H.1~~:I~~~_ ::::::::::::::::.:::::"::::::::.:::::::::: ~~~.~·'~~l~[:~~~~~;:: :::::::::: 6100 

~.a:! 00 

R<IUI.IOl,\ J. n 'rlnl..-r. 1-.. n 

lOuIII:, I. .r. 

}'ourlh "jrl\llIl~

T.'nlh Mn/lA.c111.16"US }'ourth Nu,·th CaroHull 

.. I 

. 

21l 00 90 :.s.:, 

2tJ8 4!i 

'fotAI •• .. .. .. .. . . .. • .. ••• ..I.... .. .. ... .. . • ..... .. I 2, 356 1& 

,dMOUNT IC:Xl'/·:.VJ)ED tllI'Ollflh REVKVUB A(;KV1:S. 

X"nies. Amount.. Nalll,l.:!'. I Amoltllt. 

-1----­

Ilr",.h. A. R . $7.819 88 l'eu8In,ltl. ~'. S I $I~ 30 

CIMk, "\." .. 1,788 06 1:'b"lp".•Iohn 1\ 1 ~34 90 ()101lH'11, GH~l..\" ..•••. •• a . "l~ :.!1 PlnmnJt'r. Stulllr.\ ..••••..0_........ 610 32 

Ch"I'"",n, \V. H .. a 

1. OOj ~.~i Poworl't. '!'Iwrull..s....• o 0.... 34 flO

'fbr.'Mhel'. I,. ..l. : J,2H 50 

(;dll ~Nlln. '1'. J . 00111'111011, .1::. V .••..._••...•.•.•..•0. 1.0al 00 Vo"]",,. n. W [. I. ~li2 41 Hul.·.J.1t _ .. 1M OS Well"lIlr. E. 11 J. 882 1.16 Kt\l1..J.:~. Hut'nce . 2.025 18 \Vilson, Goor~o \\' _ ~. 462 79 

l.oillllld, .Toltn . 270 '75 

!l:J0 ~3

l[(sL·t',·r, -~l.h~nrd._ . 1,011800 ,-l\otfll .•••••...••• ~'O. \l08 02

RJ::CAPITULA.TION.
 .\1II01lIlt "l<J"'Dd~d by "nll••lo,"" , ~. ~j/I I;;
 AmOllut t."'tpl·uderl by nWOIJUo nJ::~lIl""'." •••••..•.•.•...•.•..•••• , •••••..••••. 00 •• _ •••••••• :,tg. 008 .\munllt L'-'tlitnc1cd fQT rewnrrftt ullfl"r (Olrcnlnr 09 .•• 0.0 ... _. __ •••••••••••••••••••••••••• 0 __ "'. J. ~l 53

.Amollot f'lxpende-d for rUW'3TfIIit nUtter ~ln'lIlnr March 10,1875 ..• .•. ...•.•.••. •••••• •••.••.•.. .5(. 00 

Amouut e.xpl:."orlt!d for mi~Ct.·lIrmhlllfiJ'"rJ)O~C~ ••.••. O' •••••••••••••••••••••••••• O' ••••••••• o... 1!1l :.n

TOI:>.1 3~.:ur.----;

. LlIOUNTS EXPEND1':D/I'olll APPROPllUTJONS NO'/' n/~p()RE REPOWrRD. 

Nall1tl,&o. \ Di_ld"l. lAUlOU"I. 

ltl&t. I I Lowi. n"ck,,..r. collector.................................... .·U'II, Konlllck,· . $20 Oll .Tnllh·, .\rm~u·ong. collector..••.••.... o. o. '!'w,·nlv·llnn S6W ¥Ol"k .••. 1350

8-1 OIl ~;~~~<l~I~~~·'~~~~i~';;'i';~·oo:::::::::.:::::::::::::::::::: .?~~~~~~.:::::::::::: :::::::: 7iOO

Tulld . l~

T.J. tlrllnr...,n. rovenue llll"n:~: :::::::::: ::::::: 11800 Jt..ward dalmA nuder drculnr DO . 5000 

TOlal .. ................................................... 332 50 
---------

--------

XIV ANNUAL REPORT OJo' 'rHE 

The accounts for expenditures under this ~l>ppropriation are rendered 

lDontlJlS, with au itemized statement, and in all cases supported by 

proper sub·,ouehers, duly sworn to. These accounts pass t.hrough all 

the accounting offices in the Treasury Department and are filed in the 

Register's Ottice. 

INCREASK OP NUMUItIt OF R}:VEN£n: AGENTS. 

The aet of Congress lIlaldD~ a,ppropriations for the legislative, execu. 

tive. and jllclicial expenses of the Govern ment for the fiscal year ende(1 

June 30, 1885, reltucecl the Humber of agents from thirt.y·five to twenty, 

and no Irrcater number can now be lawfully emplo.red. 

No officers counected with the internal·reveuue service are more use. 

ful tbHn experienced, intelligent, and efficient agents. They necessarily 

become the a~sistants of tlle.Oomrnissifln(w. Upou them he is obliged. 

to rely for information as to the efficiency and fidelity of the local otli. 

c()rs lUlU the ~en('rnl condition of t h~ service in every collection district. 

l'LJeir <lut,ies are multitudinous and il1lporta,nt; the opera,tions of tbis 

branch of the service cO\"l:r evcr,Y portion of t.lle country, and experience 

bas demon,tmted that to 41iscover and prevent frauds, to secure the 

faith ful collection of the rewlJIue a.nd an c<] uitable and prover enl(nce. 

ment of the laws, the whole territory lJJust be fre(IUeut1J' and carefully 

canvassed anel policed by ag·ent~. NearlJ7 aU of the more important' 

violations of law lU'e discovered and reportell by t,lle ag-ents. 

'rue present IlUIl) bel', in llIj' opiniolJ, is insufficient for the work reo 

quired of tlJetn. At least jour Hre absolutely neCeSSltl'y for t,be exami. 

nat,ion of collectors' accounts, tlwee are cOllsta.ntly required f()l' investi. 

gatioll::! aud examinations which Cftnnot be made by local officeTs anll 

for other special duties. l'bis lelwes but thirteen available for the 

discovery and pre\'elltion of fraud and for general work all over the 

country. 

OFFERS IN COMPROMISE. 

The followiug st.atement shows the number of olfel's l'eceive(l and 

accepted ill compromise cases for the fiscal.year ended June 30, 1885, 

with amount of tux, assessed penalty, and specific pellalt.y accepted, as 

provided under section 3229, l{evised Statutes: 

-

.;, I<. I r..-ci ~-: Amount of j 

Mouth". 3 Amount of a. 8 8 ('~!(ed Amount of If·Z I Z! go tax. :,udn"Ses".1 .""oHIc I l'otal. 08" ~" .llliu pOD· I penalty. Io 0 "It-y. 

1884. 

Jnll···· · .. 29 28 $2552 ,......•.......
 $83515 $1.000 40

te~'f~~~i,;,~·.~:::: '.::::::: :::::::::: 36 37 8 33 I $4 17 i 091 40 1.003 00

Ootober . 82 17 27738 8864 1,040 60 2,31581 38 44 412 00 5 25 No\'"muor 72650 1,143 Bl

Doccmb,,\rA_._ _•.•. __ .•. _ . . 21 35 546 :J3 :I 00 51.1) 92 1,065 26 35 42 758 26 j

1 13 70 I1 

4,8014 67 5,616 1I3 

1885. 

3.3 34 3.5;7 15 26 10 I 3. \03 5816.686 83 45 25 3\210 ,.... 1.75500 2.0117 \0 34 44 7,727 62 22 01 6, 076 60 13,8Z1 13 ~~~~~):::: :::':':':..:.:.:.:::~:::::::::::I ~f.~i~:::: :::::::::: 3'l. 38 25,277 50 1 J, ~30 00 27,107 50 ':::::::::::.::. 25 37 164 10 707 60 871 70 JlID . 41 32 19,495 13 23 96 3.6'!0 20 123' 145 29 

TotaL... .......
 !' 40\ j 413_ 58;79ill--m73,---;;;00231 B..~. 04116 

COMMISSIONER OF INTERNAL REVENUE. XV 

STATF:,llE,NT of CASES COM PROMISED tinder 8toti/J'll 3229 Reui8ed Statuttl8,for Ute 

quat·tor 11IIdillg Sepltmlber 30, 1885. . 

[Tho number received and settled, and amount.. received.] 

I 

First quartur. 

1885. Jul,. ··•..1 

4ul/:ust...... .•.. Septt,mbor.................... 

Tot..'I 

AJ3S1'RACT OF SEIZURES. 

~eizures of property for violation of internal·revenue laws <Juring the 

fiscal J'ear ended June 30, 1885, were as follows: 

__.. _ __ At-licles. • . __ ---I QUllntitr· Value. 

l>latilled apirito gan0no"I' ~n, 200 $15.288 00 Touacoo pouoll... 10,646 1.380 20 

Cllt" _ nnmbor.. 621,040 6,16850 

MiRcollanccuR proporty '..;" "I"·'·' , 181,96i 71

Totul ·"1 204.804 41 

ABSTRACT r1f SEIZURES of PROPERTY for VlOLATIONS of INTERN.IL-REV.
 

ENUE LA WS lor tho quat'/er endill!T St:JlI~"TllbC1' ;30, 1885.
 

MisceJlllDO' I DlatJl1ed opl1'it6. Cigars. Tobacco. om~ lU-opt~rt_\·.

SLateo And TOITitorics.
 

Gallon•. I VUlllC. I :Number. I Vnlue. I Pound•. I Value.
 V"lne. 

----,---_., -- ·,----,----1-----­

Alabama \ 114 I $152 00 '...... 72 • $37 00 $423 00 

Ark"noas ."'..•' .. _.•"'1' '."" 2500 Calif..rnla 4,603 6,91700 14.32.~ $33000.................... 2,8:1700
 

Goorah. .....••..•••.••••• 13 2300 ..•....... 1,53000
 

nlluols ,.......... 7,000 9100 .
 

~~Er:;:::::::::::::::f<~ii: ·i,:~~:~~: :::::::::: :::::::::: :::::::::: :::::::::. 5S~ 5 

lqch.'l\l!u : \ 100 100 00 8, 2 51 10~ 00 

~~~~~;.;;i)~~~~~~~~~~~~ :::::::~~: :~::~;:;~: ::::::~~:I:::::~:~~: ~~~~~~~~~: ~~~~~:~~~: ~~~.:
 Now YO"k ..•••.•.•...... 161 1600 2.450 2500 .•.•.•.••. 2.01500
 North Calo!illa 80 10600 1...... 1,19560


Ohio .••... 4,326 5,000 00 550 600 6100 

~:'ifu°.~·i~R~i;"::::::::::::......i:io' ..··90·00· ... '0: iloo' ...i25 '00' :::::: ::::::.::. 16,:~ 3~

~~;1~~~:~I::i~:::::::::::: ::::::~~~. '::i~~:~~: :::::::::: ::::::::::l::::::~~~: ::::~~:~~: 1~ 5 

Wi.COUilln 1 ··········1··..·.. ··· 20200 

TotaL ,-iO,"Wl i3,873~ 33,'~ 57ll00"'I--a5l ~62i-27.lb7OO

·22p""kAg.... 

Compl'Omill6 e&IIes. 

Asoeooablo I Specific I Total. Ti.x. penalty. p"nalt~·.

Rccelvod. IAccepted. 

---,--­

22 I! 26 $52 29 ,. 8597 80 I *660 00 32 31 10.251 48 $12667 7,813 90 18,102 14

31 7 260 1,455 00 1,41>7 50

\---85-1 10,306 18 1 ii, ll66 791 20, 290 64.

.. 

64 126 IYI 
•••••••••••• 

-- - ---

XYI ANNUAL REPORT 01" THE 

Tbe following is au abstmct of reports of district attoruc,Ys for tbe 

fiscal year 11;84-'85 of internal·revenue suito!! pending, commellced, and 

disposed of: 

Number 01 t'nml~i"r of Nl1ml,cr or 

U~ 1leno Tnl"l. criUllnal oly" uet!oo8 ncliI,ns In aetjou8. - refll. "a,m. 

;nfl~-;:\I\ln;: .JIII)· I,. 188-1.~ .... , ....... , =11---2-.400I 1--- 60 I
 2.00t 

Sutta cdmnhJJ1C041 ,hll'lIll; fi.~cal seal' Jit8~~ 4,488 252 __ ",7g 

Total. .• __ 6.1178 606 88 7, tl72 

Suils ,lecitl••1 in (,wor of Unit",! SL'lI"":
 JudU-'Hlcn("I IHul ,'t,,,tQ p3ill ...•.........••..•.•••.
 445 4& 17 508 Jlu]~IIlUn(~ mul cU:if .. not !l.hhl ••• "0 2. 1"'" 72 2,257 

Totul -- __ .. 2.630 118 . 17 ~, 765 

Snit"8otth·,11.yoh1Upromt~~ .....•. _.......•....•...,=-I88j= 2!) I 221=- 235 

Sllil. tlo."oI,,<I ""ilIIlKt Iho Unlte,1 Slnlt}" 1 703 0; 4 762 SlIltd,lI"mIKK"ol. Ilh:l"tlu"Nl, 001l801l<1nlt·.I. &6,....... 1.373 1 7_0 I!_:__

Total SUitH cHspu"l,("l nf__ --- ....••.....•. _.• ·••.••.••• __~'.I 2j1 ' ~I [,.:l'l'l 

SuirSIlcn,lilll;.July I,\S&;; . 2.084 3'20 37 2,450 

SuU.8 whereiD "'~.n1t~HIUO i!i ~n~p(lnded :..... .. .. ==,=-= 729 ==.=_-0--= __ . _ _0 ••••••••• , 'i~9

---=-= 

_____ Fiu~". &.;. _f'riIlOillll!J Coal.. TOllll. 

Amount of.l"<I;:,,,ul1l" r."twere,! ADt! COill" InxNl in I I I 

crimil1lll il..1ill,," .. .. -I$'~, 38S ll2 - $126, 387 00 .2:i~, 776 01 Amount .,r jllCl;"I'JIh'II(~ 1',~(J.l'\\"Cl'Cd autl cO~ht taxed ill 

ch'U "clion. ". prnronam' .. __ . $!a.;,ol:; !H 0.26:> 31 101.7aO 35 .Amonut ofj1Ul~ml ut~ rc-co'\""cl'td :u-.1 cost .. t:u:~li iu 

aclionij i,1 rom _ __ 11.855 Oll 2.3:)9 40 14. If» 49 Amouul p.•ill h. rulh-cto~ in criminal n.clion~ .•.... :!5,a4548 •..... ••.• 30, 4~ ;j~ (j~l, ,U!) 00 

AlIlollnlp"i.ltr'coJlcCIQNinci'·i1"~lj~u~inporlonam ·----·· II:lU.~!J;'O 3,58660 I I:U,'-,:>?!iO 

Amounll'''l,l to collector" 10 IIcUoo••n re", I~, ~58 a3 1.675 !H !G. 13.1 37 

1':S'!'li\fA'l'ED EXPENSJ;:S FOR NEX']' FISOAL YEAn. 

I estilllato tile expenses of the Internal Hevenuc Service for the fiscal 

:rear ending .JIll\e :30, 1881, as fol1ow8 : 

}'or slIlurif'fj IIl1d (ixI"m~es of COIlIlCf,,... $1, ~n. 000 

For l;"IRl'ie>l 111111 ex))oIlSCS of 1'\\'0111 y 1'0\'<:11110 agent-~. for ".I1·\'''yor>:l, for f('('1S 

m.d OXP'\II~t;>l (If ~:1ngers. for i<lIlu,l'itlt< of iltorekeol'(JI'>:I, lIn,1 1'01' miscella. neous <lXpt1nKt·,..... . . .... ..... ••. .. •••• .••••. .••••• .•.• 2, 100,000 

)"01' die!!, JI'~Plll', and stumps........ .••••. ....•.. 410,000 For detf'ctillg: 1111,1 bl'inl-:iug 10 triullllul Jlunishment, perl'ltln" gllilty of \·io. Jlitill~ tho. internul-revenue law", inclnding l,a~·tuont fur illfornal1tiolt 

lind d"tecllnn _..... .. 50,000 

J<'or ""Juri,'!! (.f ollicoI'>l. e!llrk". :lIlt\ OUlI)lo~'6s ill tbe ol11co of tloo Commis· 

sioUt'r of hllerlllli Ho'·cUllt· . __ .. 2:.9,190 

Total 4,foUl, l!1t) 

SOALE OF SALARI}o;S OF COLLEo'rORS. 

The rccomnumdations n!lule for the salaries of collectors for th~ th;clli .ye:~r elulin~ .Jnne 30, 188l>, 111'0 uasell npon un"'Milllatc of their pmbable collections according to the following l:lcale, with the qualificatioll 

COllnrrSSIONF.R 010' INTERNAL HE"\"'ENUE, XVII 

tbat if the IIctnal collectiolls should var,\ fJ'Otll thl~ amollnts estimated 

the salal'ies will be readjustcll :11. the ellli of the fisca.l ;yea,r, 

}-·'.r ...lllecLion of- Sahlrr· I'fir \,1(tl]c"hon 0(- Salnr.\'. 

$::!!),OOO or 11~h1'l O' ••••• $2,000 ~375,OOI 1<, $12:;.1100 ' $1.375 25.001 lu $3iJ)(JO o ••••••••••• 0·1 0) 1"'5 '125.001 10 47~,lJOO .. 3. ,iOO ~7.501 to roO.ooo .. ~' ')~O 47!i.Olll I.. r."O.I)OO . :e.G:!5 50.001 I" 7[,,(100 . :;:375 5'10,001 10 ij2".OOO .. :i,750 7;'.001 ,-" 100.01)0 . -, 600 G2b.OOI I', 700,000 .. :l. &75 100,001 10 l~;'.r)('t) -- .. ~: G25 700.001 t., 77(,.000 .•• _.•••...•••.•••.. ·1.000 J:..;,I)OI to J75,lIQO 1 :!, ;.;0 775.001 tu 8<-.0.000 1 4.125 ),;:',otJl t41 :.!2:}.(>(,O •••••••• 2,57.} S5U.OOI I." ()'.!.).OOO . 0 •• 0 .. 4.2.)0 22:;,00\ 10 275,liOO .. 3,000 O~~.OOI 1.' 1.000,000 . 4,375 27:>,001 t<J 3'2.i,ijOO -- . :J.):!;; J.Ooo,OO\ a",1 "pward .. 4,500 3"..5,001 I" 37&.000 I :1.2, 

-----_.- -­

Ii:U1IUNA1'lON OF' OOLI,EC'l.'ORS' OFFICES, 

On account of the limited 1'01'(:0 of reV(}lIl1e ag-~uts, ~1>nd the number of 

tmnsfet's of collel~tor.s' offices l'cqllirecl to be IJIadedllriug the last fiscal ~·ear, the examinations ofcollectors' offices wore not made as frcquclltly 

as the good of the service dClOlmd~d.

From rcport:, made by 1'0\'011110 agents in charg-e of this pall. of tbe 

work, hOWC\'C1', it appclll'S that the collectors' offices tlnollgbont the 

country are generally in good condition, 

OFF'IOlA.L FORCE. 

The fO!'ce connected witb this bureau during' the fisoal yeal' whicb 

ended JUlie 30, 1885, in the "Ul'iOllS dist.ricts throughout tbe United 

States, as l'eorgalJized nlJdol' the Execlltive orllet' of June 25, l::)to>J, as 

modified, wa:i 85 l:ollectors, who received per HIlIJIIIJl salaries 3:i follows; 

Kuu.b"r. I S"lsry. NUlnbt,r· Il;llhU'Y' Nnwbor. S"I,..·.\·. 1_-­

I $:1,500 1; . U.8i5 1 :l,~ir. 11 .. 2.750 a; .::.::::::::::::::::: ~:m' a:::::::::::::::::::::1 l'> 4.000 4 .. 3, ~50 :.:! ..•••••••••••••••••• ::!.6'15 1 3,875 1 .. ., 500 J.J2~ '.1 4 . '2. ·••• 0 3.';50 7, . ;: 125 3 3,G2;; I 3,000 i 1 ·····=·1 . 1 _ __ 

l'l~ere were also Crtlploj1cd dlll'iug the JClIr D63 deputy <:ollectol's, who 

l'eCel\'l'<l pcI' allllUIll salaries as follows: 

X1J..DJb~t. Salary, ~utr'lbor. Sal:ir.\·. XnUJoor. Salur.\'. 

2'~ $2. (100 14.-, .. il<UOO 13 . $.:ion 11 .. 1.000 t37 .. I.JfIIl I .. 4.>0 I. unl_ 2 .. 42; :if ::::::::::::::::.:::[ l:~gg 'II L::::::::::::::::: 1, O~,:'; .. '111~ 10 1,700 I J:l;! . 1.000 3vO !J:',H 2~ : :::::: :~:::: :::::: 3~1) DUll 250 8:'0 ~~~~~~~~~~~~;~~:~~~~ t51~; :~~~~:~:~~~~~~~~~~~ 240 ~OQ 127 1.400 \ .. ~OO 'is\! 150 

120 

100 

1,350 lG 

·:::~::~:~~:::::·I ~:~o:: ~::::::::::::::::::: 7 

lJl" 00 1 

42451 R--2 
X.VIII ANNUAL REPORT OF THE
 

Also 189 clerks, who received per annum salaries as follow~ :
 

$10() 

75 

XIX 

408 

3H6 

412 

46 

4,768 

Numbor. S"lnr,\".

COMMISSIONER OF INTERNAL R}~VENUE"

Also, 28 porters, messengers or junitors, as 10]10W8 : 

Number. I Salary. 'I NUlUbor. I Snl:lr~·. ,I

---­ -, -,-I 

$000 ' 3 1 $.~GO " " . 

~~~ I L::::::::::::::::::: ~~g 2.. . 

~~~;~::~:~~::::::~~~:~ ~50 1 . .. .. .. .. ...... .. .. .. 120

CONDITION OF THE OFFICI;;. 

Although there has beeu a, coosi(l(wablt~ reduction ill t,be number of 

persons employed iu tltis BurCltll, twenty·eight cl~rks IHl\'iug' been reo 

oontly dropped from the rollil, the work of the omcl'. which is steadily 

increasing, il:l in good shape nucl progl"cssing in 1[, satishlCtory ma.uner. 

The officers, clerks, and t>mplo,Yes connecfctl with the Bur-eall have 

generally performed the duties imposed upon them faitbfully :wcl efficiently. 

R,EPORT 01<' WOlUC PEIWOR~'mD"

The work pcrfonncu by the IliU'e,I'eut dil'isiom; of the otlice during 

the fiscal ;rear elided J nDC 30, 18:;5, is SUOW\I hy tue following state. 

ment: 

IHVISIQX 01' I.d.\\'. 

Oftcfll in chlupromisc uriefe<l '" _ _ . 01)illioIl8 llrepul'c(l .• _•.•••.. __ •••.•• __ _• 

~c,l">I in COIII1.romi:;e IIctcll II pUll . wllrel clailllli l.IctC<1UJlOII .. 

RepurlAl of ICllitll 811(1. 1)rullcC1Hiollll __ •••••••••••••••••• 

Sl\OREJ{I~El)ImS, GAUGEU-S, E'l'C. 

There are al:;o employed G~O gaugers who receive files not to eXl:ced 

$5 pel' diem; 57:l store.keepers ,and g:l.~lg-el'S a,nll.445 storekeepers wh?se 

pay does not exceed ~4 per (hem; ;31 tobl\~co. 1llSI'Cctors who recCi ve 

fees to be paid b.y the mlLuufacturen;, aJHl311lstlller~ Sllr\·c~'ors. All the 

foregoing officers arc paid only when actually emploJ'ed, 

.Reductions ill the 11 II III bel' of' this class of officers cIuri ng toe lisca.l 

year ended J uuo 30, 181:\;), were made as I'ollows: 

Gangers .•... •. "••.•. ". . . •. . . . . .. . . • . .. . . . . . . . . .. .. •••. . . .. . . . . .. ISO 

Storekeepere and gangei'll •••••• __ . __ • ...... .. . . .. .... . . •. . .. . .... 5:1~'

Stortlkoollel"ll••••••.•.•••.••• ~. . . •. .•.. .. . . . . .. .. .. .. . . ••.• . •.. ••••.....•. __ :214 

Total reductioll _ (l:.!6 

The apI)ropriatioll bill for the fiscal year ending June 30, 1886, con· . taiued the pro\"ision tbat storekeepers or ~torekeepers anll gallgel's, as· 

signed to distilleries whose regil'ltcl'ed l:lIpacity is 20 bushels 0[' less, 

shall recoh'e $2 per d~,y for their sl'l·vices. 

The paJ of those assigned to larger distilleries has been fixed accord· iD~ to the following scale: 

Compensation fol' storekeepel';; lllld gaugel's alHlstorek(~epers:l$sigl.1ed 

to llistillerics ha.ing a sun'eyecl daily m[,pacity ex:eeclliug- 20 oushels 1tud 

not exceeding 40 oushels: $3 pcr (lay; compensation or' those assi')'III'd 

to distilleries having a SUT\"eYl)d daily capacity exceeding 40 lHl:hels 

nl1l~ not exce.ed!llg .60 bus.hels, $;3.50 per cla,v; compensation of those 

asSigned t~) dlstlllllrJes hanug a Slll"\'e~'cd daily capacity exceediug GO 

bushels, $4 per da;y. 

Number. ! Saln!"y. Number. 

-~I

:::::::::::::::::::::: $U~~ I :L:::::::::::::::::: 

\I .••.•..••..•••••••..••\ I, >llIO II 30 . 

30() ::::::::::::::::::::::1 U~~ Ii iL::::::::::::::::::1 ml 5()O 

Snlnr~" \I Number. Snlnr~·. J 

$\,200 $72()

1, 150 , 700

1,100 6~0

1.000 GOO ,I••••••••••••••••••••i 

Also 24 porters, messengers, or janitors, as follows: 

_ Numbur~__1 Sallll·~·. Number. Salary. .I XlImher. Snlltr~·.

1 $12() 

2...... 500 ,i. _ 3\10. 3 . 1UO 

1 '1 480 2 .. ••• • •• • • . • • • • ~UO :1 ••••••••••••••••••••• 75 

4 •••••.. •• .. • .. 1 $600! 3 $360 II 

I' 

I 4:;(1 • 1 

The force now cOlluected with this Bure1tu ill tile ":l1'ioilS dil'tricts 

throughout nle United States is 85 collectors, who recehe per annum 

salal'ies as follows: 

Numbor. Snlal·Y. ,I Number. II Salan·. Xnnlbor. Sabry. . , • I 

---1---"11---­ I 

..
 $2,875
 $3.750 !I" 2~::::::::::::::::::::: ~H~ 3,625 ·11 _. _ . 2,75U 'I .:::.:.:.:-:::::::::::::: 3.500' I .. 2.625 3. ;175 , 4 .. 2.500 3.250 1 .. __ _ 2,25() r::::.::::::::::::::::: H~g p::::'.:::::::::.::::::: 3,0()0 J~" . 2, J26 

'rIl(~rc are also )lOW employed 932 deput~' colleetors] who receive Iwr 

annum :->alades, as follows: 

Number. S"I"r~·. I, K::~ S"lllr)·. II KlIlIlhol'. I Sular)·. 

- --_ -1------------_1_------:. 

$-l5() 21 , $2,000 I~ --.. $1,JOO II 1·· .. •••.. ••• ··'1 11................... 1.1100 J.05() , 1 ..
 03 ·...... I, SOO 1................... 1,025 i ..
 1 . •. 1, i"O 13J __ . _.. 1. 000· 2 . 

10................... 1.700 6................... 95()120 .. :l2................... I,G()() ,,3 __ .. __ . __ 000 3 .
 

2.................. 1.0"0 -l .. _.. __ S"U I 1 ..
 

~::::::~:::::::::::: l:~g~ iL::::::::::::::::: ~~ JI.::::::::::::::::::: 129... I. ~OO 1................... 060 , :1 .
 I.. 1.:10li I.. 14............. 600
 2 ...••.••. 

3"J................... 1.300. s._ _ 1 500, :I .. 4 ~.......... 1,:!!j0 i 2................... ,180
 1 . 

138........... ... ...... 1,200 II
 

425 

~OO

360 

3110 

2~O

i!jlO 

2UO 

150 

J20 

100 

;5 

(iO 

-----._----------"-',------------

AIso, 180 clerks] who receive per a,unum sa.larios, as follow!): 

NUl1lbor. S,,18ry. 

1 .......··•···•..••• ..
 '1.800

J,6"O 

1.»00 

1,400 

I. BOO !:: I.:<OU •• ::U.:::·\ 1.250 

K:lwbor. 1 salar~"I' Number. I Sah\r)'. 

32 _ $1,200 J I $7:1() 9 "I I. 160 I) . 700 9.. . 1.100 :I .. 050 28 __ 1,000 13·· .. ··, 1 1;00 

5U0 

~i :::::::::::::::::J ~E:I :::::::::::::::::::: 300

1 ,I 
xx ANNUAL REPORT OF THE 

Claim" rur 911T},111l~procec.l;.of lao<18 so1<1 for direct tax"s oxatui,wd 

and fliHpOllCd nf ...•..... . .••••. _••...••••.......••••.•.•..•.. _ 

A11101111 I pail] ill I<\'Ilh'lIIont of direct-tllx claims .•.•....•••..•.•. , .. 

Clailll/! fnr rutllrll of \,urch"so llInl1e~' examined :11I0 alltNI lIpon_ .. ,. 

Claim" li.r rofllll.1 "f mtl'r"lit illegally colJellted lIuder Ih.' .liNd·tnx 

law/! OlX:lll1il,,'I)lllH) c1illjlO,cd of .•.••...••••.•..•...•....•...••••• 

'\1111>11111 "filll"re'll r"fulld.·I1.. _., .•••..••••...•......•.•••••.•••••. 

Clailllb f.lI' alJ"t"'"NI! IIf tax.." dj,.,posed of. .. 

01"(1.',." l'lI" all1llc-'"l'llt of taxc" i::.sued . Amollllt "e "hntl'III'}Ilt ,'Iflillls allowe.l (lUlcolJediblc) _...•....•. 

'\1111111111 nf "lJat.·lIlollt. clailll" allo\Tt·d (uroneolls assl'''''11I0I1t) ...... AIIH>UIII IIf "bM"IIICIlt. claillls l"c;jectl>d (ullcollellt iblu) __ •........... 

AIlIIJllIIl, uf I1lIa1<'III"II! (:)aillls ri>jecte,d (assessment cl"illu'd ,,, ho 'Jrr"I1'~'''l!') •.•• _. _ : . 

Claillll< 1')1' roflludilll,: of taxell disposed of _ . 

AIIIUIIIII, of r"flll"lill/; cln.i1n":lllowed •••.•..........•••.••.•.•...... 

AlIIoullt of r'lfllllelillg ehullls rejeoted .......•• _. _ . 

NlIIuhorof ..ehlLtc cl'lims disposed of •.•.......•• _ , ..•. _. 

Amoullt of ruhntu olnillJs cli8p08ed of . 

1)1V1810N (W DISTILLED l5I'IHlTS, 

n(}t,lIr1l~ Ilud l'0llo..ls rolating 10 dist,illed spirits ox:ulliuod aud dispo"otl of _..........•....••••... _.....•, . 

Rolllrul-l 11/1(1 rcport.. rol:lting to forllleute,lliqllorll, eXlimined IIW) dh.· 

poso,l "f _ _ _ . 

COUllllltlliiou" IIf capRoities of disl,iIIories ma.do, an,) dl\ta (VI' II "SC,,'" 

Weillt fnrJli"hco ......•.•.•..••••••. _ ,_ _•.••••.••••••••.... 

Locks oXllIuiued 1l1lel issued ..••.• _ "" _ 

l:IyclrO/lllllor sets, slullIS. cups :Iud thermolllotern, tested :\ud ilj!luc,l . Ganging.rlllis (·xaminecl and issued. _•• _ . 

W·;Illtllgll·..o,(llllx:.IInined alu) issued . 

DIVISIO~ OF TOBACCO. 

Heporl" wlatillg to tolmcco exnmiued and dis}lo!lecl of . 

Hoporlll ..olnlillg 10 Cil-:!lrll 'llxl~lIIilled ~Dd di"posed of _•. Aualcmeut 111111 rl,fnllclJllg CIrUIIIS audltcd . 

DfVlSIOX OF STAJ\lI'S. 

Shelll" of StI1Hl!,S moeivlld from Bureau of EIlj.traviug aud Prilltiug" 

I1l1d cllllutud ....•....• '.' _ . 

Collc)cIOrll' IlIXIIl"" and requisitiolls tiJlocl ..•.....•..•..•. _ .. 

P1LOkUgoll "I' slam1''' Il11Li led .•...•...............•...•. _. _..•.•..••. llrowl'l"~' porlllitll issued _•. _ _ _ _.••••. 

Books "I' "IUJIlpll rol,umed b~' t,olleclors rec~iYed l~lId CUllllteri .•.•.. 

:Stllmps lmd CJoullOu" returl~ed h~' colleotors rcceiycdalll) t:Clulllcd '" 

Sl,ub"CJxlllllillod . 

Bonk" of 81111111''' all.1 cOllpon!' I'cfcned to Fifth Auditor ........•... 

C),iilJlll Ihr r",lclIIl'I1"1I ,,/" slaml)s I"'coi \'ed HUel uxamillcd _.......•.. 

Clailll-'l for r,'dolllpti"ll of btallll's nlJ')\\'e,)allll rotirrre.( to Flflh Allelilor __ .. . .. 

Claim" f"r re,lolllptioll "I" Ilt:llUP8 rejected . _'" _..• _ '" . 

Nuru hUl" "I' lIC1r ilil'a I i""1l vf n~j.·etioll lind !-,:lck:'g",. IIf-'I t,lUll'" returucII. 

ChliJII" 1111 FOl'lull r~1 allli !iIi.\. ,-xlllllilled aud "Uowc\1 _. _ _ 

Tax·p"id 111,,1 sill-cial.lax 8lalllpb cXUlniueu awl C,hCllkutl "tI cl:Jilll" tiG 

:J11I166,\. . ..........•.•.. . . , __ , . . 

Slam!," ".r whit-h "lIowallC,' ha,. bccl1 lIIa,I". coul1t".1 . _. _. _ , , __ .. 

P"oka,::"" uf ch""k ,t:JIllI'" CflllCde(1 'lUci J"4!tlln..~d

SlnmJl" calt.'dc.1 JlII,I l'olurue.1 .. . _..• _ _ . __ ....•. _ 

l~I'l'nrlll ,'x:lluiltcel an,; .li"I'0",,,l "f . __ " 

81:I1<1I1I<'l1t" III' al'I'Ollllt" made _.. _.•••• _ _ . NIIUH':< .If l,corKUllh eup"·'1 ;U~ IIPIlCnrillll: Jialtle to nssesSI111·ut. _...••••. Ncullc:< of 1'01'''011'' ,,"pied Illid I'cporled for tl!;.'!essn'eOI ...• _•.•..... _. l-'lIckug"" I"Ileo;".,,1 h.r I·xpres." rocorded aud dillt,riblltetl .•••....•.•.• PIICklll:01l rec,'i\'ed II)' r"j{i"torcl) IU'Lil recorded IIml t1i"triblltetl ..••• VahlO of 1l11l1ll1'1C recoiv"d frolll Bureau of Eogcll"iug 'ln,1 Priutilll:.. VI.luo of StlllllPll illslI",1 to collectorll ., 0 •••••••••••••••• 0 •••••••• : •• 

147 

.c-.!O, Ga:t S9 

18 

1,I.iHJ 26 

I, (iSS 

7-19 

SJO:~, 9lti. 88 

"I, nw, S:H. 50 

';"2l:l,748.ti9 

~lJ~7~,!J4r, 91 

·Ias 

SS:I, :lOG 8.j $~04,ell m, 

99 

::ii,37C> 4(J 

2:17. u:'):; 

~'7, :'l4!j 

l(),~l)(;

1,:m 

1,714 

2(; 

:12 

1,079 

~.t,::l13

tiO 

2{), (19:1, GOO 

a,450 

2lJ,li7} 

1I\!,800 

4f., 1!)7 

.17, 47.j, 745 

I:.!, 7$1.:H7 

2'J,li17 

'l,O:.!8 

I 

I. 

,~

f,r, 

I, j:t7 

1,7:W 

2:I1,2;,'.t 

·1,l:;)7.H~O

144 

9.e6, es~\

'l'J, il'.! 

'.tIS 

:1lI.~7

16,91,1 

3:12 

·t, WI 

$127, :187, 771 !J8 

Sill:!, 388, 8i~; :!4 

O)I],nSSJO~ER OF I~TERKAL RE\rF.~UE. XXI 

Y31110 of t;lalllp" Ill'stroyNI _..•.••.•.•••••..•. ':i,I1J:?,574 ~i3

Yalull ofb'tnml1S forwarded to Fifth Anclilor :lJ; \'onchers in IlOlJectOrs' 

ncCOllntll ..................•......... __ . __ .... __ •.... _. _........• ::11, ~10,.I88 t>:; 

Yallle of claims for re,lt'llIl'tioll of "lamp~ allowed _ , . $lltJ, (;:lJ &9 

Ynl110 of claimll nil Fornu; Gtj a,,,1 GIl.\ allowed .......••.•. _. _ . Sj I d~~!, ~~~ ~~ Yallle of CbCl'k tllallll'h Clllle. Ic.) allel reI II me,) .•• __ •••..••..•••.•••• ~.J, ~._\i 18 

Ynllll' of c1",('k "1:1111)111 d.",lroycd _.•.... ~"" ;JIlIJ 8t 

"l\lnl' of check stllll'}JS ·j.·etc.) an.l returned . !"II,~!}7 01 

DI"I~IOX OF ,\"l5m;S~ll:~TS.

Reports rel:tt-iug til 1IIChl'''tlnllmrS OX;lllIilled anti. cli>lpo'.cII of .•........ }.I,3:" 

ROjl(.rts ""I:I~iu;{ 10 hOllded aeeonuts exnmined all.1 dilll"0sctl..,f. .•.•. 301\,875 

n"po..ls IlIIII \·ouelt".... rll1:ll.illg to uXJlo\"rnl.iOll~ eXalJllLlct! lint! ..Ii,,· 

I'M~ul)f .....•••..•...•' .....•.•.•...•.......•.....••.• -.. "'." :$o19,8i2 

('I"im" flw,lrawbllul< dispose.l 01". ••.•••.•• _._ .•••••.••••.• __ •••• __ • 70(; 

NO'l'E.-For vlllLle~ l1ud lllUlUtil,ies see pa~e~ LIV to <..:XXXV, incillsive. 

DIVISION OF ACCOUNTS. 

Wcckl~· r('p"l"t~ l'x'lIl1incd mHI di!'poscd of (H'i4) _ "'. __ . __ . 3,:3US 

)I""thl~· ro)I'OlI'I" examined IIl1d .Iisposcd oL _ _ . 17, 95;~

Qllllrf.·rIJ

' rupnrfs "Xllllliued nml displlsed of. _.. , _.. _.. _..•... 37i :'1i~colJanconll lICCOlllitS cxanliuou a,llt) disposed of _..• _... .. ;15~

Fin"l aCUl>lllll," of Cl)llclcIOI',~ refcrrc,j lor SlJltlcruClIt, . _. _.. _,. _'. _... 42 

C..rtiIicatuS of dCl'osil fol' inlernal-rc,\'cune colleetious r'('cllnlc-ri, _, . :![I, GOG .\HItH\1I1 iug to ~l12, ::tiV t ~~. 9:~

Cet'lilic:He~ of ,Iop""it 10 credir of Secretary ...• .•. , •. _..•. .. .ji8 .\.rnollulill~ 10 ••• _ S7;>,0311 d,t 

Dr,.fl;' mailed tn colleCIOrs for ganger"' fccl> ami "x· l'l'11~t'\~ . .. .. .. .. .. .. .. .. .. .. .. _ _" __ .. .. _ .. 7, tl51
 

•\JHOl1J1t ill:: to :,754.S::{i 9:, 

Draft.. IImi1l-d lu eolJc('lors for Imnsli::r of spechll lie· 

)lO'irs_ . _ _.........••.. __ . _ _. __ ..•.....•.. 500 

Amoullting to ' ;::80,:,0:\ :~O

Dmfls ltIail~d 10 ('ollcClUI'" fol' cOlllprowise otTers reo tlln ( _ _. . __ : ..•.••. 85 alUlllllllill~ '0 _ _ "'._' _., .SR,·IO::' iO 

limn maile'[ to ("llicclors for eXptllltll:" of nfllco __ , •• _. __ . l,O:.lO C.~II"'·I(lI'~' lIII'llt hl~' r"I"1I'18 of laxe", &c_, consoli,luled 

IIllo p~ar)~' sfat""U>IIIH ..••.•... __ . _..• , . 869 

Cou"uli.llIt"•.1 "I Itll'''''lll!:; III' lIlouthl.r repfH't8 of I,axes, 

"" "., """ul·,It',1 __ __ .., . 7,\ 

I>lVI5tO:S- OF IU-:YF:NUY. AI;/-::-I'1':;_ 

R"lulrls ut" rC\'I'III1'1 a~(>ut.~ di:;['UlCed of. ,.........•.• I, :3;:;9 

Ill')""'IH"f ,·..llcuIIJI·S I'Qbtive to illieil tlpirilS disp08ed of. ..•...••••. 84 

A(:COUl1f:-lo uf 1""'I'1I1Ie a~(HlfH uxall1illecl.~ . :)01 

:.IIH ·lIl1lll·., I'X [HillS" al"'''"l1ls cX:llui IWtl _ _•..... 1:>6 TI·:IIl~,·rtl'f""f ho..k:; of 1"lIl'-lulsac~u ,leah),.,. cxautillc,1 and ,,1o,lmcte,1 :1.7157 QlIlIrlorl~ rdllruu ..f I)rdnlllll'" :11111 u",)uallce 8ror,'s in hand" of co\lce. tu~ t!xnlllllll'fl __ _ . 70 

H"I"'!"I' 01 .-xlllllininl,: .,I1ke.." I>1l eundit.iou of c"ll"clor,,' oluces o~. :111111wII allll 1"<"'01'<1.'.1.. __ _. .. __ •• "03 

Il"pol h of ""Jlnt"'r" of ".il.llrl·" of illicit slilb. Form \(j'l, ll)\H1I,in.·.1
 :lI~cl r(·ctlr,I,.(!. ............••. , ... __ . _. _..... . _.. _......•..
 914 }~l'l'0l" of l"I'\ "l\lh' 'lg,'nIA "f 'cizllre~. &c., Forlll 170. "xllluiu.,II BII,I 

r"I·or.l.-cl _.. _... _.... , ......••.•........ _.... _........•, .•.•. 1;,0 

III \ hl"~ 01· .\1'1'01 "'DII:~TS. llI:c-lllWs, ,\ "lJ I·ILLS. 

('onlllll''';OIl'': "I' "OIl"CI'''' l"I·.·..nl(·II. collCCrO"8 u"l ili.,.l. lIml billuk 1I1"'''li~ 11I".'l'a ·II . ,_ . _. __ •. ,. " ,•••.. __ . _...•...•........ 72 <.!'II.l.., .Uf.l'ull"\·fl1rs alul ,1i",IHlI".·d Ilg- n:':l'nt~ rccor.lc.l . . _ . 12·' Itlnlnth""lu.." ut' ~aHJt'·1·"', "'ll)l'(~kl.H\lH·rs a uri ~nuge,l's. l'tt.ul·(~kl·t."p()r~ luul 

ntnhn.·.·n lnspl~"ICll'~ l"'·C·(H d.·c1. '\1I.l appoint.ees Ilor i li,,<1 .. _ . 197 

ou.hl nf "uhnr,lillalt. .,1Ii1·1'!"' l'xaluilll"lI 11,,,1 r"('nnl,,.1 ,•.......... _•.. ~~r>
 
XXII ANNUAL REPORT OF THE 

Reports of examillin/.: ofllcor>l on conditiou of collectors' ofllccs cxam· in(!(! lind noted upon •..........•.....•........................... 

L'JUtlrll for entire Bureun received and regi:;tered . Letter!! briefed lind fillll!. "" ...••................... 

Prl>ss CHilies of lettorR I1lILilcd, regititercd, :\Ild IIrrlln~ed for rcftlronce. 

PUl-t"8 of prc88 cop~' !(:tllll"S copic(! in record books, inrl<lxed, and com· Jill1',,(1 .•...•••••..•.••••..••....•.•....••••.••••..•••••.••••.•••. PlIgcs 1lltl,er and Clip }lu,po\' copied, comptl.rfld, And registered ......•. 0.·dOl·8 fol' prcss copi(,s 1'01' rcferonce . " - ., . ]'~n\'el()i'cs 111)(! l11bl:l~ llt!(\rcsscd fOl' circulars and hltl.nks . 

Uure(:llrrled press· copy books l111ger\ and indexcd( 1,000 pages each) .. l'ag"l! h!llllk books rulel! and headings ",ritl'OIl . 1.elhlrl! pllged ill reg-istlln from rccol'd books.......•............... :R('jeded claims Tl~gistcl'ed , . 

Appli('llt.iollS for appointment J)\'iofel!nlld imlol'sed. -- . Bialik fOl'lns prepared and issued ...............••- . .lJlnnk books Issued : . 

SALARIES. 

111 

40,6130 

:t3,133 

45,20'1 

19,063 

11. 565 

3,561 

3,\)98 

48 

li5 

1!6,619 

8 'J8,) 

1:414 

6,801,046 

11,650 

I l,u"e the honor to recommend that Congress a.ppropl'iate, for tlte 

{is(:al year clJl1iug June 30, 188.! the Slim of $250,HJO as salaries for the 

following officers, clerks, nnd employes in this Bureau: 

Olle Commissionor, Ilt _ . $G,OOO 

One Dcpll 1,,1' COllllnissioncl', at, -." , -' . 3,200 't:~"(l IIcad'! of d~\'!sioll, Itt _ . ~,500

l' 1\'0 hea,ls of d]\'1810n, at . 2.2.')0

Ono SlIporilltendent. of!!tamp VlIll1t, at , -- .. :!,noo 

1,,,00

~~~:~t~~~~~ll;~~IJ~:'i,:,t,;~·::~::::::::.'::::::.:::::::::::::::'.:::::::::::::::::: l, ~OO

Tw()nt,l'·li ve <:lorks, at __ " -- _ .. 1.,I.iOO 

T!lirt~'·fol1l' clerks, aL... ••. . _ , ---, . 1,400 

TWBUI,y-folll' clerk!!, at . _ .. 1, ~OO

Fourtecn clorks, Itt -- .., -- .. 1,000 

F()l't~· clot'ks, lit, , - _ . ~)OO

Two mel!Sen~(;l's, at - .. ~40

Fourteen lIssil!111ollt lllcssengors, ,.t _ . 720 

Thirteon hL[,ol'ers, at ...•........•.......••••.•.............•••............. (itiO 

AII agg... ~g-M e of 201 persolls. 

T also recommend the a.ppropl'iation of the sum or 80,000 as salul'ie!-l 

for two stamp ag'ents at $l,fjOO, and two counter's at SOOO, the same to 

be reimbursed by the Shlo/llP manufact,urors, as pro"itled b~' thc act of 

August. 5, 1882,' 

CO.M~nSSlONER OF INTERNAL REVENUE. XXIII 

STAMP DIVISION. 

!\U~IBER A....,D VALUE OJ' STAMPS J$SUEJ>. 

STiJTE.lIEST 0/ I/lc Nr;.IWl~f{, JiIND, a,lld VALUE of .lNl'l'.:RNAL-REVENUE
 

STAMPS iS81lCd to COLLEC1·0HS dlll'in!} tile jiscal !/car l!lItltd .JU'IO :~O, 1085.
 

Deuorulllat iOll. Nmnbel'. Value. 

Stamps for di.t.iltod "Ilidla. tu~·p"i(1 ... __ .. J, ·j04. 300 $66 80S. 530 00 Slaml'S for di'tille'lspirilll,eXl'ortalion __ 412.000 ' 41200 00 Stamp" for distillcli spirit.•. otber thun ll~".puid nud o:'<l'0rlltUoIl........ 3,503,600 ....., ...'.... ­ St"mp. for tobacco und anuf}'
 

SI:HllPS for cj,!;.,r. und e;gllret,tos ..•...
 Stamp. I'llI' .peciul taxc __
 

SIUml" for fcrm(lIItc(\ li'l~Ol'a 'UI,I brewers' porro;t
 

'1'0"'1..............................
 

UYoJ>l-:MI'TION 0.' CIlHCK 

300,480,639 Ii, 730, 933 09 

129,493.420 10 1>12 183 15 __ "."'" 865,6-10 S: 914' 280 00 "1__61. :J39, 74.0 ~9, 312: 730 00 

506, 508,33D 123,388,856 24 

STAMPS. 

At the da,te of thc last annnal report there werc abont 1,200 packages 

of stamps, either adhesive or imprinted Up01l cheeks and drafts, which 

had been forwarded to this otlice for redemptiou, and which were un· 

disposed of. These ltll\-e since all been disposed of, with the exception 

of a bout. 100 packages. Stamps of this kind are still being receivecl for 

redemption, and are UOW being disposed of' as current work. 

:MANUl?.ACTUR1~ 01.:' PAPER. 

Dnring the present fiscal yc~tr, aft,er due advertisement for proposals, 

a contract \'Vas entered into with Alexnnder nalfour, of Philudelphht, ~a., for the manuf';-tcture of about 450,000 pounds of paper for })l'iuting llltefll~ll·l'tw~uue stamps; the ra,tc to be pa.id uuder the contracr, is 71 

Cents per pOltl1d. 

The work of manufacturing the paper commenced about the 20th day 

of July, 1885, and is still in progress. 

PRODUCTION 01' STA~Il>S.

Durilig the last fiscal year a,)1 internal·re\·cnlle stamps have been p~oduced by the Bureau of Eugra\~ing and Printing, except stamps 011 

fOIl wrappers tor tobacco, which have been printed by John J. Orooke, 

of New York, a. coutl'act having been made with him for the imprinting 

of sl~ch stamps wit,hollt clmrge to t.he Goverllment, he receiving remun· 

eratlOu from manufacturer.,;, ,Hid reiUlbul':;illg t.o the Government the 

salal'ies of oue stamp agent ~wd one counter, amounting to $2,500 per aunulU. 
----

-----

xxv XXIV ANNUAL REPOH,l' OF THE 

TOBACCO. 

The report. of t.be tobnceo industry for the last fiscal year shows grati­

(yillg l'esfllts. Not oul,\' bas there been a small increase in the amount 

of taxes collected, lmt there has bepu a marked increase of mallufact· 

med products, and an unusually large illc1'Nlse of the qm1Jltit,y of these 

products exported to foreign countries. 

The number of lJersons and firms eDg'n~cd in balluling leaf·tobacco 

alld in mallufacturiug and disnibuting it, is largely in excess of aJ)~~

previous ~'ear,

'£he following exhibit will show the receipts for tbe last fiscal year 

from e11ch particnlar sourc(,'. as eompared with the l'ecdpts fi'om the 

same sources dlll'illg the previous fiSCltl year, and the aggregate amount 

of these receipts. 

In the tables anuexed will be JOUlld slah'ments showing tllC marmer 

in which tIle manufacturing is di8tributeel tllrorlgh tIle different States, 

the number of persons allel til'liS eng'aged ill each of rhe ~WO branches 

of llu\.I)ufllcturjllg', the qnantities of ditl'"erent kinds of mater'ial used, 

amI tbe amouu~ of products manufactured. These tables arc compiled 

from the reporls recehTed from collectors of the trausactiou8 of manll· 

factnrers in their scyeral districts f01' the calelldar year ended December 

31,1884, a period or time differing from the fiscal year, which will ac· 

count fol' allY apparent di~cl'cpaudes.

'l'he aggregate amount of taxes collected from tobacco during ,"·he last 

fi8cal year was $26,407,088.48. This amount inelucles illt.erua!·re'enne 

taxes imposed on imported tobacco, snutl'", Cigars, awl cigarettes. The 

collections from the salDe sourc(\s made during the fiscal ,ycar e.nded 

June :30, 188J, were 826,062,399.98, showing an increase of $344-,688.50. 

JlI~CF.1PTS ~'JlO'M TOBACCO AND SliOl)Io·Y. 

Mnnllfl\<lturod tobM;oo, l~t, 16 couts pel' pound ....................•.•. 8:321 n8
 

MaUlllilctu r~d tobuw,o. lLt 8 cont,~ pOl' pound ......................•.. 13,953,08873
 

Suuil', a.t c; cents POl' pOllnd .•..•......•...•................. _ . 508,94:\ 52
 

'l'ot,nl tor ~'c:tr em d~'d J U1l0 :30, 188G .•••••.•.•.•••••••••..•••••, 14, 46'~, 353 83 

Tobl lor year Ql\ded June 30, I&!4 •..•............ _.. , ..... _.. l:i, 9:36, 251:l 99 

Inerease ill collections. _ _ _ '" .••• _. 526,094 1;4 

Of this iucrease $46{>,:362,nO was on chewing and smoking tobacco, 

and $60,'731.04 on sunfl'. 

Rl·:CJ·:lf'TS j,'ROM CIGAllS 

Cigars taxod at, 8(; (lor thousand _.. ". __ ' 

Cig:l1's Mxed nt S:l ]lor thommnd __ . _ Cigarllttes taxed at :;:::J per thflllNnnd 

Cignrettes taxed lit .:;1.15 per t,l!o"'mud 

Cigarettes tllXCU at 50 OCllts pOl' thon'~llnd.__ 

A~D CIGAR£'l'TBS, 

_ ,_ •.. $739 20 _ . 10,076,54830 _. _. 114 15 _. _. __ ....•...... _ . ():2 ~19

. '" _.. _.. 529,:l2() 14 

Total for YOllr olltle·d .'1111<1 :10, H,H" •............. __ ..•.•.. _.... 10,606,82:1 38
 

TOll'l1 for 3'Ollr UJlflcdJ1llle :.10,11:18"\ . ...........•...-. .••••. 10,8~3,214 28
 

Doe'l'ease ill c:ollections f!'Om e,;gnrs lmd cig,trettes .. - _--. 216, ::\110 90 

Tbis decrease was all 011 ci~nr", being 8291,51.7.77, On cig-llrcttes 

UWl'(' was an incl'NlsO of S70,1.:W.8',. 

COMMISSIONER OF INTEH,NAL REVENUE. 

OTJn:l: COLL~:CTlOl"S.

Manufacturers of cigar,'; and cignrettes, Rpecinl tax, at S6 . _.. ' .• ' . >l;1O:;,I:m 81
 

Increase, special tllxe8, 1ll1111llfacturcl'l:l of oignl's, &c ..•••..... _ _ 7,177 G2
 

MlInnfucturcrs of tobacco aud SDutl', llpecill,l tnx, 86 .......••.........
 luucasc of spccia.l tlues o er yeaI' ~llded .hLUO :lO, 1884 _ . 

Dcnlers in mannfactnl'Nl tohll('co, dpocial tax, nt, ~5 . 

Dealers illlllunufactnl'cli t,obacco, special tax, al 8:lAO .. __ •••.......•. 

Total [01' year ended .Jnne ao, 1885 _ _ __ . 

Total for yenr cuded ..!tlne 30, 188-1. __ . 

Inorease ....................•...•.........•... _•..••......••. 

Peddlers of tobacco, special taxes _ ' " . 

Decl'ense. peddlers of tobacco .........••...••....................•.. 

Leaf dealers, special taxeR, ,YonI' onded JUIlC :W, If:l,t;5 •• _••...•.•• __ •• Leaf dealers, year ended Jnne :l0, I~.: , _ _. __ . 

Incrense special tllxes, leaf denIms, ~'C(L1' HsS5 .. __ .• " _._ .. __ •.. 

5, :~20 25 

2027G 

HH 1I3 

1, 1~19, iOfl 85 

1. 150, 8\)7 78 

1, 1:~6, 786 20 

lt3,111 58 

14,20056 

264 45 

==== 5:i, 352 87 

48,59" 0'2 

.1,75705 

PRODUOTlON OP MANUPAC1'URED l'ODACCO, CIGAHS, CIGARETTES, E'l'C. 

'rhe production of tobacco, SllUff', cigars, and cigarettes for the nf;cal 

year ended June 30, 1885, computed from the se\-eral quantities remo\"t'd 

for consumption on.pl1.)"mentof tax, together with the quantit~~ remo\'ed 

in boud for export, is l1S follows: 

TOBACCO AND SXUItl·'. 

Tobacco taxed at 16 C/luts per !lolllld ...............••••............•
 Tohacco t·axcd at 8 cents pel' pOlllld .........•........•••.._. __ .... _
 

Snnfl' taxed at 8 couts jllll' ponult. ..•.................•..............
 

Tota.l quantity removed for <lollsumptioll _ _ Tobacco amI snnll' l'oJllove<l for exportation...... .....•...•.. .. 

Tot'al production )'eal' ouded ,Tune 30,1885 _ _. .•.•. •... 

Total production year "nded June :lO,lB84 ".'" ..••.•... __ ... ...•.. 

POIIJldt4. 

2,010 00 

174,413, (iOn 00 

6, :\61, 794 00 

180,777, ·113 00 

12, (154, 015 00 

J92, 831. 4:18 

184,1;33,667 

Increase of prodnct.ion, pounds, 7,997,761. Of this increase, 1,4H3,412 

pounds were exported, and 6,v81,34U pounds were put on the market for 

COnlJUlllption. 

CIGARS A::>D CIGAltEl"n:s. 

C!gar~, "" C., taxed nt $6 1'01' t,bOIlSl'IHl. _ _•••. ~~ga[s, &e., t axed at. S3 pel' t,bOltslllld _ . c.~ga[ettes, t,ltxt'd at ::::3 pH thousand _ _._ ..............•. _ .. 

C~garettes, taxcll Itt, $1.75 per thousand .......•.... _••............... Clg>lrot,tes, til xell t,t r>o cents per thonSlilld _ _ . 

. Tol ..l uumbor removcd for COIlSlHlJjltiou . . . . .. .••. . . .. . . . . . .. C~gllrs, l'eOlo"ed in bond for expol·t _.... Cigaret,tl'~'removcr] in bond for e)xport _.•......••. _. . . . . . .. 

Numb~l·.

123,200 

:3, :358, 8~9, 4a:.l 

:18,050 

52,90,; 

1,05S,tirxl,280 

4, 417, 72l. 871 

1,557,550 

10'1, 811,420 

Total production, fiscal yOlir 1825 .. _ __ ._ .. _...........•.. 4,52;1,090,&41
 

Total lJl'odllCtiOIl, fiScal year ISS'I "'..•... _.............•.. 4,4"1,64:1.22"
 

InCl'Cllse _ .......• __ 7~, 447, lilli
 

SPECIAl,· TAX PAYEns. 

:I[anl1factlll'er~oftob:ICCO.lllcludill~sunil' . __ •.....•... .... .... ..•. •.•. ei:l7 

MUlltlfactllrorll of oigar.. aud Ciglll'<:ll,lcll ..........•.•.......... _..... .... .... 17, ,)~3
.'" ~:.:
 

I":'~...:e

!:..:.=: 

~~~~ ~c'"'''' ;";-.I-J ~"'.n_I,:I

r~I:!':' '-":':'_ ;..;l) 

~:t~~~~:'~ii~§~~:.~~~i :­

~~~·t:.J.~lv,",.""~.~:-'~~.§F'~ g: ~~8~"!;; '::81~~ :~~ ~fE =&3: ~.- :..,!".;,_e~~:-, jI.-? P . . ?? _':.-IJ"';'~O~.""':

~:s~i~§~~~~~~~=g~~~~ -.-.-.--.-;­

-=-- ~:	 >. -c;. ;:~	 .r"j; ~;,.; . '.' ~1:"'1: g, 

" 

:,..: ~~r;): CJ"":'. ~: 8:6: J N>N. ...-l~. . . .	 ...... J~: 9' .
 ... t S:'	 ........ .,.
 g"': ~: go. ",. _. : ls8oo: 8: O. Q. 

llT.ITD.lfl:.YTojlltr .\TJ/REf:ojTOII.tCCO F.1CrnNI/;X it E.lCI/ ";7'.1'1'10:,1/" dr.C:lIrl:.f1'p; QI.-.I.\"T/'I'Yo/ LF:.lr /'ulL,If'CO /111/1 r)'l'fIl-;n 

.1/1 T/;n1.11. I'S/:'IJ. tI/H1 II,,> . If;r; IU:,;./ TE Q ~·./ST' 'I'I/-:S 01" tit J)II 'J-'1~'I:""S'I' Ii'X {lS of .I!./SV F. /("/'1/ /IF: II 'rU/~.1 ee,) ,'uofj (,'CE1J ([t/rill!! 

tlu If/lfl,,lar !Ila" ",d..d I) ('<'I"[HI' :11.11-' I, ffl!/t.'f1cr 1f;lh 1/ STdTEJ/H.\T 11/ lit,· '.'f".lS]'I'f'l· oj ,If.J.\ IjF.ICTCRT~'} 1·OB.U·I'U ox 1/.·INn al 

Ih( CO,lf.lfE1Yt'R.IIH.YT (/I/d fit tll~' ('LOSf:: of lit· !IN"" III QUAST/'/'!"1t IHi ACCfI('.V'/B/1 for, 1111' (,II JJNT[7'}" R/OlO"":/) ill ROND rOR 

HXrORT, lite TO'I'J!, SALES Rl,'I'OI:TND, and tJiI' .U/OUNT of TA.\'/';8 I'AI/). 

lat' amI T"mlor; s. 

Arl.,," ., .. (·.•IJl1nli:' .•.. __ ...•.......•.•..•.....•.•.••••••• 

111."."	 .. r~I.): ~"i •. , •• __ ._	 . 0 

rJlIMI	 . Itllil rl.1 .•.•• 0 ••• _ •••••••••••• _ ••• _ ••••• _ •••••••• 

J,'"a .. _. . KI'JJ~.• .................•.•... , __ .....••..•... KI~Utllt'k\" . 

L4~uitllant, , . lIar) 1"".1 __ .. Mil •• IChUllI.'tL' ._ .. 

llkhi 'un __ .. ~lIn"· ta .. 111 0 ri __ _ . 

~t\\.J. y __ .. St.·"" \WClrk ..•....•.•..•••. _.. _•.....••...••.•••• th ·Al'uHIl" __ .. 011,., .••••.......•......•....•. 0 •••••••••••••••• • 

~:::'~:::~~J_\~l~I.\~I~~ :::::::::::::::::::::::: ~:::::::::::

'f'i ll1i~~t~e :::::: :.~: :::::::~ :.'~: ::~:~: .-::: ~::::. W,· I \'i~jDia . \1" "11 h, .. 

T" •• 1 

~omlwr
 

of
 

f,l torie~.

}'omlt]ll. 

S 1U:':.1112 

8 :10. :11 :! 1,7';9.IH6 73. fl 0, i 5.:J:19 

7:!, t 

:..~ ,:.::.." :':7. !.I:!(t 

77 11, 2G~1. O'.2~f

42 ~. 3;:7. fl57 

14 I. ~It,. 311 .tH, ~,,~

8 ii. 377. 10~ 1 2 •• 51" 

T.c~f·to1J. co ."tDllotJu:'r runLc,t'!'IL ll~ed in maDuf l~l1L1'iug tohnc.co 3wl ~1I11ff.

Othor 1not('< Tf.lm .co io Total nut'·· Scrnp~ U~CI1.1 Stem. uscd. Li 'orl u cd. Su:;!"r .. cl1. rl"l...."d. I •._I~al. UH,·d. 1.l<,,~·"'_._

POUllf(S. PO'UUl8. l'ou.u(/ll. P(JlLnfl:t. JloundR. Pmtnds. Jluu,u/". -I 0') <.. __ <.... .. ti,4G9 5. .!) 36 5, ~U 1:>'~,:!fi4

14: II . 40 17U 112 ~O. 406 ~. !I:;7 .••.• __ .,. •. .OJI :.? 0 .•..•...... _. 2:tl.481 2, "'.,32'l 

.......... • a,09"l I,!>':!,'; 1.416 :!.4~9 '.698 :.'011.1112	 ;;ll. bi9 : ',". 100 lr•• 0 a 7. 4 :;91.1•.)53 • ( 340 11.0 ...... ~. 61G r ., . I, 23:; ......... .... 94. 112 

0, Z73 10-,037 2, 720 ..81 I 12.2!)'J ::!O.735 "nl, Ii I;J,OO t.............. 01 , 2 n I 2,i,J1i :I.7:J2 40.97-1 

:14,ilOll ~3,701 2. orllJ,55S I l,S23.!tSU 7M, 2.' 'I :JOI,:t74 10.1 1,3:16 

G. G:m......or.:£Ips' ~: ~~ I~: ~~~ 04. M'; ......026: ~ili' ~: ~~: m 

0, 77~ • ul'i riG, lJM OO.71iS 16,25:! 94,694 737. (j~~)

l~l ••~, 410. :;30 ·IW 31G , ~16 400.840 I 1'11,051 R. o-.lO. 059 ...................... _..	 .. a.. 15
 9:;'2,210 717.3.; :;.731. 63 2.: 1.·111 I. 0,~lj7 : 1.5 7 :JJ.~11.671

1".1211 I .;71.0'17 :! 5" I 2.011. 1!1t:; 1. 350. I' I ~. :;14. ITt:; :i'l. OW.!'>IO 2,. ,Z" 1GI. :!li9 .: I": .232 I, Oj~. :l:i:: 795.:'\ .1 1,0 7. 943 ~". tj~J, 500 

174,11,; 39:;. 8/;0 ·160.810 1:)1.41171 2.3 U I, OlO. 700 I:,. ~~, 036 

05. lJg 314.13:; 1,ll1iI,G95 I.G~!,.I:,rl an.I1l7 I :155.:109 1 1:l.2~'1.070

.~:l'~ •. ~~: ........4~,.3~~.I.......:~'.~~~........ (:'.~~~........~.'.~~~......~41'Gr.'.__9~~~' :J,7:l;:~~~ 15, I I 1. 9!J~ ;1 • 2·\4 3~. !l1R ~. 736 v'"' I, 1:1:1. 79~

301. ~'1X 50. 21 2, :,17. 493 '.200.906 1,015.700 707.126 r>u. 274,247 44:'. 121 747 • lOb SI ,307 

42, :132 745.136 f.9.151 I 277. iii 2 WI. I~O 11 , 5, GG4, 062 

I~'"
 

OG 

20,j 

·12 

37 

:l 

41 

I 9 

2~. 't. (J';;' 

1~. :, ~~" 1:..4 1:1. 0;;0. e, 1:1. ~nl.1l7Ij

r: 1i(I~ '1'.;.1

a: 210: 310 

7, an.l 

l,lY.?l, i::!,j 

.• 7!',"" 'tl 

62,039 

4. :100. 819 

1-6.725,1110 1 '\;.022 5. I ,9091~4. O~~ I H.300. 100 ~G."m:---s:7i9.~ -:':'20. _.............. !l20
 

_1__ 1 
XXVIII 

<5 

Q 

I 

<l 

:..J­ """ 

Eo­

'~

.... 

9 

:-­

=~

ti """ E" tni: 2 .., u ":::l l::"" .E! :: o C -'""" o~ '< s= 

';;. ";i 

"' " 8 " 

:,)~

. .3 " ~e o .3 s H .~

:l 

." 

0;: '"

"

" "" ';;. S;'" 'IhlIJC'lnl'J 

.Il,) J ..I\llUll,N" 

:..::

::. 

t"'! 

.<, 

:-­

.~

;: 

;-<"

"" '" 

tii 

c.~

~'~

t:i.f 

-:: "" 

";i 

t:'"' 

o 

e: 

"l 

i 

a 

e 

C 

H 

r::~

AIOiUAL REPORT Of' TilE 

~~~~3~~~g~~g~~~;~~~~g~~~~I=

~s~g~~g~~~~~~~~e~~~~~~2c ::fi~~G. --=.: :::;:.gr- :-.I~I'~(,,:-:-~-=-~ :>.tS..-:-e:, ~2 .­ ~.";-£~{"':--r...~e-i:-:--:C":gr;ir-: (,f:~L"'id=-.-..-:- rig-or-: II': ~~ 	 8~~~~ g~2S&~ (.~~~

~i~~ ei_~

ji~:;~~~~~;~ii~~~i~~~~~~~~ 
 ;... ...; 1":£	 r-:-":cf r.: l":-".:!&t;.-,,:i_·~":.~

..... 

l- O::-I('J

..... ­ :: 0 :::lo 

::."': ~j

-tt~;;~

5~;"';

-P 

'N 00 Lx.. ;;--1_ t-I:') ..,.COCCCll-n L")<:'lr.... 

O' ~._ ~_o~~~

0 ~:f=.. M 

"H-"'~ =;:.~~~. 00<:')...,. 

~g~

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I~Q. 

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 3.E~.~~,::: r.:.-~~:.-~·f'L:.~>'l{,) -. at,E~-

!~jj~~1!!jI!.~!!~;J.~1il¥;~

COMmSSIONER OF INTERNAL REVENUE, XXIX 

DmECT TAX. 

Claims fol' liurpills proce~U15 of the sale of lands llllclel' tlH' dircd·tax 

law~, fm- pa~'nll'lIt of which the Bum of $!fJO,OOO, 01' ~o IJIlwh thN'cof 

as might. he lIecCgs:ll'Y, wa:,; appropriated by tile net of Mlirch ;), 1883, 

Number of cl:lilll~ un h:ulll Jul~' 1, IPS" 11 

NlIIubm' of claims rl·,·,'in'(lcillrillg tho year ,. 2;". 

Numuer of claim" r'·"p,;ue.,1 dnring the ~·ear .........•., •... ••. 1:J 

Total,. . . .. . ... ... .. . ......•-, , •. .. . . . 156
 

Number of ulaiuu; oxallduecl lind diopooed of duriug the seal· .•..•..............• 147
 

NUlllbllr"f ;:Iailllll l'mulillg .July 1, 181m, , , •••••• ..• ••• 9 

Amonnt paid dmin/-: t.lu~ YCltr endiug Juue ;lO, 18035 •••• ..... , S'lO, {i():1 !:l!l 

AUlount previously paid , .• •••. .. :.!:3. :3:10 21 

Tola.ll'aicl h. ,Iul~r I, lti85..	 44,024 10 

CLAms l<'OR PURCHASE·J\lONE'Y. 

Numher of c1aimll for pa~·I1I<·I1t. to purchasers III direct·lux lllll", ou account of 

eviction (act. of May ~, 187:!, a'S allll"ulec1) 011 hand July I, itl8-1. ••••• __ 1:3 

XlIll1l",r r(;cvivCd during the yO,II· ..••••••••••••••••.••••..•• , ..•••• , ...••.. .••• 6 

TOlal -.. 19 

Number of cilliuu; examined :,,"1 <Iillpo!!,,(} of...... 18 

Number of claim!! 10(\1l<1i~lg .Jlll~' 1. 1&35	 - . 

INTEREST CL-AH1S. 

NllIllher uf c1ailn~ 111111,,1' ~(lct.ioll 4, act of February 25, 18G7, for I'Ofllllllllf 

illt,ol'cst allegoJd 10 ha\'" loco'" iIIeg:jlly collcctc(1l.y rbc ,lircct·lllX CllulInis· 

siOl,.,rs, ""x:lIninl',1 ami 'li!!l'0!!cd of..

- , . 2S!l 

POII(lin~ Jnly I, 1~6;•.. , --- . NOli.., 

AUlflllllt of inleN!!t (·ofundell ' .. , _ -." . $·I,I1ID2G 

(JORRESPONDENCE. 

Tutal mlmh,\!' of lottol'~ reol.iv"d _ , __ ·18:3 

Tntal 1I11111hOl" of h,UO!'1l writloll.... 760 

nI<:':;O!ll~mNl)ATIONS REGARDING DIRECT 'l'AX, 

,By the act of A1\~l\st ;3, lS6l (12 Stat., 292), OOllg\"es~ impost'r! a 

(hn'ct tax of $:W,ulIu,lIUO upon tlw whole Uuitc·d States, which WliS ap· 

1I0r!iOllC'd a lJ 1011A' t lie d illereut States alHI 'l'crl'itOl'ies accorlliu g to 

1l0plliatiulI, 

.•\lIolhc\" l:CI W.IS pnl:il;CU .Juue 7, 1862, ti)l' the collection uf the tax 

III the ill~UI'g"Cllt :::;tates. 

The lo,\'al ~Iatcs assuille'll th~ir quota. 10 the illSlIlTcctional',\' :-ltates 

COlllllli:--.:<icml!J's W()J'f' appointed to make collcc;tiollS, 

Thc COIllIUh;l)iOIlC'r:-; wen~ cll~aged ill lOakiug as~eSSlllcllts anti col­

!ectiolls ill th", ('1('\,('11 illsllrrl'eliouary States whell (JOU~J'()t<~ autlwr· 

Ized a suspension of turther collections in the States rcfernlCl to unt.il 

January 1, 186~, lUlll uy act of JIII:r 23, 18GS, theslISpclISiull was fllrtbel' 

COlitiullCd llutil JalluaQ" 1, 1869, since which datc collcctic>us have not 

been re8UUlC'd. 
xxx ~NUAL REPORT OF THE 

The ad of Mal'ch 26, 181i7, section 3, provides " tha t the Secretal'y of 

the Treasury i~ lwrohy lluthol'iZCII ~Llld requil'cd to discontinue the emplo~'ment of any oflleor 01' person ell1plo~'etl unell::I' tbe acts f01' the col· 

lection of dil'cet taxes iu insnnectiollal',Y di/jtl'ict~ within the unitccl 

States wlrl~nc\'('I·. in his jlltll-!lII('lIt, theil' Sl'l"vicr' is no longel' IIcC'clctl, 

and IH' i~ Il('1"ch.v authorized to tlc\'oln~ llPOII allY otlil;cr 01' otliccrs of 

intemal reVt'lIllt" iu said t1i>llricts any portion of the duties implllSI>11 hy 

said acts, who shall }l('rfol'ln slIch duties withont, additiollal cOllllwlIS;L· 

tion." 

'I'he st='I'\'iees of the tlil'rct,·tax commis!:'iol)f'rs amI their employes 

were thercupoll di"continlled, 

The amouut of direct tax which is still uJJcollcctetl is as follows: 

Amot1n ...-\ lllOunt Antouut .\muultt dll~. Com­ ,-hli'o ~l't·UJ· 5t. I tIne. (.;lIIU· _1111'. :O:Ct'r('· SllIle. mi~Aiool"r·R t;u', '" • .1 '-~. 1J1lt\:otionCI-',l4 ta1°,"!'J 

:Hatcmont. Rtnlt~jllflnt'll r:ttnt(!lDont. kt:ltt'S"IU,.IIlt. 

1---­ -.-- J­

.\Jahama...........•.... $529.313 33 $r,2il. ~21 "7 l>orlh CarolilJa $]!l8.742 06 $IIJQ.OIlO 2'! Arkau&l8 .. 107.08/i 72 77, ~03 ~~ :-''''\I(h CaroJilla .•...•.... 15~. j'dl 3:1 fh,'nla(tl.

(;010I"u<10 " "•... " " _.... ~1. 3SR ,Iti ~I, :1~1l H Teunt~~~(:e.". o. 0 ". 287, 00.:1 4~1 :!ti>1.776 !lJ n"kota..... . a,241 ;l:l 3.UI :l:j T,>""" 174,205 10 :!'.!~lllO~ tll Florida...... . 72.7:.6 'W 33, OW! 80 Utnh , 2tJ.ll8"~ ~I :.!fl,Pn,:! UO (;.'or~';" 001.9:l{l &II ~H2, 9~9 58 Vil'~inia" _"... ..•.•• .•.. ~Su. 4ft!' :rr 21:I,:~11 30 Lo.UI~ia~n :.~ ".•.•...•. 7~,~ 8:~ 117~~171 r.s W 3s1Jjn~ton T('~l Jto~.I" .. 'j :l. ·IS7 17 a ~IS; 17 ~1"'J.a."'l'lll , 143, 500 J~ :1;18, :112 10 'Vi'BeOn8iu , . ° !,l,145 50 :1), J4rl 56 

A bill was illtrodnecd ill Ihe last Congress, the o~ject of wlIieh was 

to remit t htl direCt, taxI'S 1I0t eullccted 01' pa,id, and to rct'uwl to the 

States, Territori\:l;, autl th(1 Dislrict of Colu111 hia, the amount which had 

uceu pail!. 

TiJel'c is a discrepancy heLweclI the books of tho First COlli lit mIJpL' 

~ilJd those of the Heg-isll'!" of tlto 'rreasnry as to the cLmount ()f clil'cct, 

taxes wbidl 11m' been collcctcil lIlIIl as to tlIe amount still due. 

I 1"I'COII 11111'11« I tllat all CXandll[l,t,ion oe llutde to ascertain the exact 

:lmOlillt still duc, lIuLl that, propcl' action bo la,ken 10 obtain H, scttlcmcmt 

of the llCCOHntl'i of tbe tlirect·tax cOlllmissioncn; which a,re still nil· 

settled. 

SUllQOI. FARMS. 

There arc (>i~htccn "school l;ll"lI1s 11 in South Carolina still OWIIl'cl iJ,Y 

the Ulliteu Stales, ant! l'clltcd from ,fear to ,Vcal' b~' the collector or ill· 

tCl'lHll reveItUe'. 

These 151:11001 f;I,l'lIlS [lrc lalHIi:l which were'bid ill bv the tax eOlllluis· 

sioners for the Un itetl Sta It's, :Ln tl set apart 1'01' I'c:lI~ol Plll'POSI':-;, a lit! 

were not ~hnll~ht to be subjccl tu either I'cllclUptioll 01' ::lale undr'l' the 

act of .J 1I11e ~. 1:-;72. 

Each sellOol limn cOlltnius liJO ncres, with tile' exception uf tlm:t.', 

which contain respectively 40, l:m, and SOO acres. 

The followin~ is a statement Ill' reuts coUect.~11 1'1'0111 school fal'lll~ clnt'· 

ing the pnst lOlli' yeaI'!; : 

Few the Y~:U' .)tlclill;,( Dc(:emUQr :H, I~lil ..- :;I;?:!:l 09 

For 'be yelll' 'Hl<lill~ ))CCCIJIUel' :H, Il'b:t : .. ""'".••••.. _..•...•.•.••.. :l,I~) 78 

Fell' th" ~'cal' '·I.. htl~ Dcccmb.51· :\1, H'~:I _.. .•.. :to! I 7:; 

For the )'car ,'u,lillg D,'combel' :ll, l<:'ol .....••••.... _.. ..•••. ~)'J7 4;. 

These rental!! i~re invested in United ::::ltate>'! bOllds and acllle.l to till' 

school fllnrl, the interest of which is use<l fvr tho slllJport of I'll hlt(~

Q:l.DllSSlO1'\Elt OP INTER~.\L REVENUE. XXXI 

schools in the parishes of Saillt Ilelena aud Saillt Luke, South Oarolina 

under the provisions of an ad, of Oongress appro\'ed l\fareh ;), 1873. ' 

The amollllt of the fiwcl which has acculllulated is iuvested as fol· 

lows: 

l'lIitl'il Slateg I~ $-17,800 

l'uite,l Slatc~ ,I's.. ,. .••••. ...•.. . .•... 700 

The income from t,he thllt! iii eXIlclHlcd b,Y Ii lloar(l of three eOllllnis· 

siOll8rR. cn IIc(l thc "South Caroliua, fre(~'l3chool fund commissiolltll's." 

In lSS'.<! the "n](lilul expendr"\ wag _..•.•..•- $'.!, ~OO

In IP.":j tIll' mllOtlll! eXpC!ll\I',1 \\"IIM...... .. •••• •••. •••.•• '.!.lOO 

III 1,,1:-1 the· mllllunl expeur!e'\ w:)._ ' ,.... •••• •••••• . 2, :!'lB 
XXXII	 A:s':s'L\L KEPOlil' OF TILE 

ABATE1rE~T, U,gBA'l'B, ..A5H R,EIWXDING GLADIS. 

.A.l1Nl'E"n:N'l' (' LA HrS. 

011 the Ihst of July, 18.'34, t,)llm~ wem pC1Hling' 278 claims for abate· 

III old; of taxl~S assessed, amounting to $~7,071):2D, and during tbo yom' 

5/;77, amounting to $7,182,077,;lU, WOl'l' )l1'(\SCUtCll. Of these, 4,O:~l) claims, 

amounting to 84,723,781.38, have Iwcll Hllowed h.y this oflke, ~~lId 1,(i39 

clailJlH, allJountiJlg to $1,301,6!14.{itl, have been r~iectecl or retllmed 101' 

a 1J1\~lldlJlt'lIt.

'l'his left lSI claims for abatelUl~llt, still pending on the 30th of .lllne. 

1d:;i), amolllltiog to 893,77(j,20. SiJlcc that date and up to t.lll~ 1st of Oe· 

rober. 939 otber cla.im~ han~ been /lIed, amounting to 81.:i7,9-12.~6i 670 

11:1\'e been allowed, alUouJltiu~ fO 1:!7,G11AO: ami 215 re:.iected 01' reo 

tUl'nell for amendmcot, amollnting t4) $7:t;:379,59 i and on tho 1st da~' of 

OC\tObCI', 1885,161 claim::; for alll~tClllout \\'01'0 pending, amOllnt1og to 

$fi I ,4~rj .43. 

A bOlIt :;;3,800,000 of tbe taxes a,b:tted consh;ted of taxes on booded 

spirits reported for assessment at. t.he maturity of the bonds and alter· 

wards expol'ted, or ill some cases withdrawn' tax·paid prior to the actual 

llssessr.neu t. 

REllA'rE o LA [?trs, 

011 the 1st of Jul~', 1884~ tJ.H'I'C \\'OI'C pending 15 claims for reba-t,e, 

amounting to $1,207.55. During t,he fiscal year there were pl'csented 

!J4 mOl'e, amounting to $4,;j86.4:t. 

Of these, 75, amOUlHing to $4,()l1"i:~, ha.ve been allowed, and 32, 

lllflountiug to $1,657.99, ha \'11 bcou rojected or returned for amcudmen t , 

)ca\'iug pending :l,ud uudisposcLi of:t claims, :1mouutiug to $124.4-5. 

A few claims have been renein~d ::;inco June ;)0, 11:>8.), but in IIJOS 

c<lses these, wit,h those bel'caftt:1' tn he rC'ceived, will be rlisallowed, b 

('anse Hot presented witbin the time re4111ircd b~' the statute. 

Ul~VUNJ)ING CLAI'rs. 

011 the Istot' July, 1884, there wm'c JlclHling ,!'j!) claims for thereflllld· 

illg- of taxes colleotl-u, a,rllollilting' to J:$;:;l)ti,77:;,~ii, and during tbc ~'car

4;~tl otbel' cbt.illlS, amountillg to $:WlI,1 1i7. 11 , wore presented. 

Of these, :!52 claims, :l.mlllllltillg tu $:;;j,::)()U)~'~, have helm allowed by 

th is otlicc, and 483 cla,i Ill::;, a mOlillti Ill; to :5l5:34,!H!J :!:;, ba "0 been I ejected 

()r l'otul'lIcd for amendlll('lI1. 

Til i::; h:fL IS:.> claims I'm' refllnrli ntr sti II pell.Ii IIg on t be :30th of .J 1111 

last, amollutillg to $~3lJ,()8!),:H. ~ill'~l) tllat date, alld np to the 1~t of 

Vct(Jhcl', 102 other claillls have h('('11 Hied, alllollntiug to t<~6,I.H.I·l; ,30 

lIave been ~lllowed, UUlOlllllill:! to ,$6,778,7::>, and·J,.! f(~jectetl 01' n>tlll"lled 

101' :lmclIdllltillt. amollutillg to $7,3:J:t.!)(I, awl 011 thebr of O<;Whel', 188;:;, 

1!.I1 claim!) for l'efnlHling were pellllilll;, <LlllOlllltillg- to e24:!,7:n.70. 

co~nUSSlONER Ol~ INTERNAL REVBNUK XXXIII 

STATF..ITeXTo/ S.l [,JI'S of RBJ L PROPERTY ACQUllU.;n ,,"'I/'r the TNTBRNAL· REtESUJ~ J"lJrs, of Irllicll tile P[;RCH,ISEIIS /(J~r;/';Jn.;v QUIT·CLAIM 

DEEJJS f,'om tila aFT1'EJJ ST.t1 TES duriJlg l1<c.ft~caI Yf4r 1"~I_J,..5.

l'roUl "hom nc·	 I

Amount Dat" of 8.le, IWl.on acquired, Rc,lIty solei oml wbero ~llu"tc,1. 80W fur. 'l"lred. 

Jul)' 19, tE84 I )lnr, 31,ISil ,T. Ii:iwhholl' & CO-'I The pr"ml.o~ kll',wll III ISil «9 tbo I ~OO 00 ,!i.lm,-!,\, of J. Klrl'!,hotr &.c,:n., 1{0, 

8U Pe,miou MH,..t, Chlollllo, TIl. 

Aug. IG, 18,;.1 I Apr, 16,1881 Snmucl Orr......... 1';0 ncrea, "'<>TO "rlO"" h, th.. flfthch'i1 1 400 00
 di14tl"kt of :Uul.'ihuU <':hllUl:,', ~:H.llW

of T(mlll'~~('O.

Sopt. 2i, 18S1 INo.... 8,1882 J"lllI }I"nal.. ...•..•. 200 ncr"" ill tho t1fth oh-lJ district of I 40 00 Pntnnm C0U11h', TNlIl0A)'ljUfl. . 

XO'·. JfUuos ),{nymml ... " 25 <1erc8 in tlu.thlrleenlh olvll ,IlS1rlot 2500 8,18&1 I No.... a,lbS2 I of l·utnam ,";olwly, TClln(·...~o(\.

Dec, Dlack &. Willi"ms .. 300 ncre.sin tho 90·('nll,·cl Stlll·llouso 00 00 13,lS84 I 1'0(" 8,ISi2 t~u:l. in ~[Q"t;;-olU..,r,)" Count)" Teu& De..~('9.

WI 30 

tnc'I of D., I\:nl1o Cunni)'. Gc.,r;!in. 

Jim. 3, 18::5 

DEC. !G, 18&~ IJlln. 1,ISSI IJoscph TIlnt-on...... L"neil.,t 1\0 pr, in tho "i"t('cnth '11>1'1 

D~o. 5, ISo':! J. 1'. S".c.1nc~· ...... One·hnlr un,U,·IoI,·,1 Inl"I('<t In 1,111,1 300 00 	 lot~ 21>., ~&l Ii. IK. 1\1, ~O, "n.1 21 = 1.0-1;' lIrn,·... in WlIIdu80n Count'· G(.~rth. • 

Apr. 2.1, ISS;; ,\1'1'· aO,I808 SmUb &. Co........ OliO' 111Ielof GO n('n.:K lnud In Mooro I 00 CO
 COllUlY. l'pnncK,lIlt'(\. 

2~, 1071 Bowlby heirs ....... Lnl :-;0. '25. ill Ih" ell" of Cnrbondllle, i500 In,,kqoll CUIlIlII', 1111,,01•. 

Juno G,ISb:i 

Apr 30, ISS;; "'I'r, 

},I:ty ~l, 16.8 C. n, JODca ..••..... l,:j~hl Wwn IUl~ 'In Wo"ch-Hlo, Tyler GO 00 

Coun'y. III tho 51.110 of '.ru>.US. 

Tow ..I.•• ,•• " 1 ·· 1 ·············· ,,···· .. ·,1 1,03930 

'1~·15 I It--3 
--- -

NU}IDl;;R OF SPECIAL·TAX PAYERS.	 x
 

x


'UMBER of PER OS 11'/10 ]Hlid S}'/IGIAL T.dXES ill th SE'ER.c1L STATES lind TERRITOR IE d"ril'!1 Ih -

<

STATEMENT 8/,olCi"9 111
 Irp ial·lo.r !I,ar elidEd April :30, 1835. 

StMcs "'1<1 'l'orritoriv•. 

Alahnmii.................................. 1
 A..rk.tlll~ ._ ..•.•... -•.• ••.. _...•.....••. ­ CnU!orulii.......... . 97
 

CO Ol':ldO(4) .. .. 7
 

Coon..:c i llt..••• 0 •••• _. 1:;


D I ,arc(bl 2
 

J:'J rid .
 

¥Uernr:~ .::::::::::::::::::::::0:::::::::.::: ~l 111"",.................................... 15
 

low..................................... 7
 .................................... 3
 

f;~·lh,~)':::::::::::: ::'.:::::::::::::::::: 

l"'II)	 [ .. ~3r)I"1H1 8G
 

r:ic~r, 1~' .':~~ : :'.: :.::: :::. ~i
 MiJUI('~ol'\....... . I8
 

~\:~:~,;\'~~:::::::::::::::: :::::: :::::::::. 6~
 Montana(O). 3
 

Nobm ",,(,I) 2
 NO"ada(f) :l
 

Now Un,ul,.•hh, 2
 

;::~ 4~~%.~1:::::::::::::::::::::::::::: North 'arollnu. 5
 Ohio............ 91
 

~~O~\~) : ::::::.:::::::::::::::::: 

Bhode leI nd O'............... 7
 Sollth C \,olin ·
 .. 

I, :loa 

707
 

10,5-1;; 

.) .) 

;: , 

2
 

:140
 

I,: " 

5:915 

3, ,,10 

2.0t" 

4.2l! 

5,423 I~ I......~. 1,014 I
 

__ • ••••••••••••••••• 1 G,33J 3\ I Ie; ,........ 13
 

41 ........
 26 .•..•••• ~l'hj 2
 7 I. .......
 b1
 

8
 

G 

217 7
 7
 

C>:! 

2\ 

2·17 1
 

5, (tl,6 I
 

7,526 20.; 

G,OU8 (,3 

&2 4,t~t I
 2:i
 

'j.787 I 103
 

2. ~,,3 I AI) 

4·1
 

12
 

~~1g 7
 \ ~~ 1,020 

20,673 707
 

2,62 ~'7
 

14, I 3~0
 

1,935
 4~~ Ill. 79'! 1,2 • -lO 

2. il7~ !r" 0./7 .. ·.... 1
 ~:~:~:tu~/Hii ~: rig 3 3,
 

2ll
 9. 015 a2. 7a2 244 71 ......
 

2 I. ar,3 321
 4.4. I 13
 1>0,207 ....2 3,SO 35G I 79
 3.IO'J lW I .........
 

In 

IGO \ lltl 

(; 

12~37 1 67 

5 

311 

III 

37 

439 

14 

177 

10 

33b 

18 

81 

I~ I 

1;1 

;n 

') 

6 

17 

2'2 

I 

00 

lid 

36 

10 

8 

2"2i 

G2 

l' 

14 

3 

116 

42 

\00 

11 

29 

10 

:. 

10 

20 

14 

1 

\3 

30 

n 

1" 

110 

W 

7 

I 

3 

6 

217 I 2 I 

39 

1 

I·····ii· 

1l 

I~ I ·6~· ·..··ili· .....[,4. 

4 

7 30 

i..... 12 

2'! 5 \ 0 70 00 

....itii·I....~9· .:4 100 57 1 3 156 150 I 2 81 

31 313 336 

........I 2-i 3 I. 2 Ii 

Ii. 761
 

I
 

21
 1 3 . r,.:W~

J:J.	 901
 

4.tJ;17
 314
 35 I ..


:hi 9
 6,165 ::,,\ 85 20 ......
 ;1.100
 

152 16
 31
 2.SI 

~. II
 36
 :\ooJ.'-' 1.025 ~3 6 ...... i7:" I.. 405 7\ I
 15, 21
 10,5-11 

10.' . .....~.I .....i· 

I.I~~ \ ~~2. :::::. 7, 4~',

luG 35 .~. _.• It ~;'1 IG,r,29 

16 1 .. 54 3 .. 

~g: 7 • 0: I·...... ~~· :::::: I~:~~

........... .. _.
 ~.30~

9, n09 

!lI)l I .. 

28 km I 40 j 1 1
 211 I 57 ..• 1 7,1113
 

2,~~ :~ :::::::" IE .. ··46:·1:::::::~,/::::: Ig~~ 943 I U. [O'...... I· "" 7, 08
 

5. 0 7 , .. • .. 45~' M. 21 II . \...1•. • Ul\'~0 

1·ulUJ.................... 1.307 I le2,31 4, toil- 20 16, 337 3.870 -;;0--\- 412,
 

TOIA!(or",. ·i"I·I., )"Ill',I__ ].4061 ISO, 008 1 1.~01 I ~r, lr.,319 3,3181-\.050 ·1 -110:-72 

(4) IncludiUjr thG T l'rito!,,, 'Je Wyolllluj:.
 

Cb)) TIn )Illd~gthth TIt. 01 DtI,,·.\ " IwocolloticilofVirJtini,a, nndniu(\c untl ,,(~ .'Iaud.
 (C DC U '.ng " eITJI<J1~' or 1.1. ho.
 

Cd) IncludlUgtho Terri\or)' o' a v I
 

(~) Includ!-Dg Ih., Territor}' or 1,.h.··
 

((/ Iucludw th Territo .. of _\rimll1l.
 

C!I) In Iudiul( t!J(\ Terril r. of W." 1I1n1;100 .
 

..... ...... v •• x )' ar,and Iho colle 1ioos of Utah1l'ere iocludod ....lth f ..l!~oo&t··::::uuhlanOO!1'u.r

t itObnfl ."..f,ul',:. pvftodr·j='Odw.el'O included with tho.o (If ClIli(omt" d"l'i,,;; Iho t1r8t Ihl"" months of Ihe ·p""")·1 
XXXVI AK~UAL RBPORT OF TlIE O:\l:.flSSIOXER OF INTERNAL RI·~VI~NUE. XXXVI

FRIT!' DIS'!'!T"Ll·;nll:S ltEGISTERBD AXD OPL:R..A'l'lm. 

fjUTEJlHST .lttllri"!1 thl' SITJEfJRIl of FRr:IT DIS,},Il.fd!JRIES REGISTERED 

and OF/;'/(,1 T/;n duriJI!I th~ FISCd. L VEdR (ndrd .lIlIIe :10. 1>-t:5, b!l COLLECTION DlSTTLLEI> SPIHIT8. DISTRICTS. 

DIS'1'lLJ"ERIES HBG1STEllRD .AND OPEl~.ATED.

The following statomcllt AhoWA the lllullher of distilleries registered JHflll'iaLq. § , II Dl~trtl'l". III ] and openllcll during the Hl5cal yea,r clIded ,J line 30, lSS5: } .", II I'~D 0 

.\l~ltnwll · •.. 110~ 105 I Xow M""k"..... . .. 6 8 Moln",cs. ·Fruil. A.1'kllnHl\9 .. 2;; 2;; Ii ~ew York:
 

Califo.nia: FOUII"enth dl~trlOI."""""'" 38 38
 1_ Gr"in. ] 

.. F'.N! ,1I~!rk! 12g )22 JiiCIHnlh ,1I~lrt<·t 13 13 

] -J E I -:i 

:l

Slllh,~ no,l Terntorles. FUll1'll. t11.lncL laO J25 twenly-fl ! ,Iblrlet .. '& 

Conn,-t'llenl ." 1 50;;7 TW'-IlIY"'h:htb ell'lnot .. J-Io I . 

e oi'. I

; .:: l:' i! Delawl>r,\ _ I GO 6S Xorth (;nrullo": t', <:; "Fe. :. 's1 I -S Goo!';!ia...... ifJI 201 F~lIrth '11_11101 1 423 425 c. ;:: I o :> "" ". ­ 11lin",.: . ~lftlltll_lrlcl 310 I 310 ~,'" 0 "" 0 0 <- Fdlorth .Ii., rid 11 10 SI"lIItU'trl, t.... 470 ~70

Tbill,..-nllJ tll.trlt·L -.... 8 8 Ore:.:on 5 Ah.ulImn , ·1 .. 10;; 105 um 100 IndionA: OIiIo: Ark"",,,. 2:1 I 17 25 21 4~ 42 Sixth tU.trlct , 7 7 8lxlh dl.lrle ..
 11llfollllA 3 2 253 217 2UI 2.0
 11 •

IInno('lle1l1 I I "I'" 60 57 GO f>8 

-1-.......
 &'\'enlb .lIohlt·l. 22 22 ·l'entJ'lll"tnOI . 10I~ I 10 Dcluwnlo...... 1 I GO 08 70 en RIc,.eut" ,lI~t1''' I a 3 Ele"entb 'lI.lnot __ . 10,.": EIp:I.I(O(·nt dl-tnOI . 9 II 

(l(·OI'~llI .., Kl hi 321 201 3&1 :142 S.cond ,1I.lrkL 3 3 Pono"'I"lIuln: )\Illlol~.. 2·; 23 ){1 IR ,13 41 1.... 

F0ll11h dl"L1'lrL.... :1 3 j,'lrsl,Il."lot. 1 27 IUlUll'"............... 10 0.. 32 32 4d 41 KaD.... 3 3 Ninth '1I'lrlct...................
 1 1 IowII I I (j 0 7 7 Kentucky: Twelftb di9tliol .. !i 6 

)'UUMS 1 I 3 3 4 1 1 KenLHol')'........ 314 102 I I 30:, 800 080 0;;3 ·1........
 Scroll'. oJ\"\I~ot, 10:; lOS Niuet",,,,'I, ell~t1'Jot 1 I

:Marylan,1

:Mll\Ilolln: 

~te.lAAlppi

Dlalao" 

~e,.J"",,,,':

Flnb dlstril'!. H 44 'l"\'(\IltY'Rcooml ,1I.tdot I 1 

Jlf'I\lI~'nun.._.......................... 2 2 2 ShIh .1I9Irk.t...... 2 2 SOllt.h Gul'Ollnn......
 45 4&

MIll l 1.,,"1 21 10 ..· 1 8 8 211 27 a.-venth 'li.Ld"t,.................. 58 56 '1'0Iln088ro:
 ~ra""l1t'11Usott!t _•• 40 ••• - ••• _..... :! 2 r; '; ]~ J~ 21 21 Kijthth eli"lrkl.................. 156 103 Sceoml dl.trlol __ .
 81
 

),IIA""'"1 .. 28 21 bU 00 78 71
 

87 S 8 Flflh .1I8Iri')I, .. 151 )11.-1_<11'1'\ .. (IOU 0 KaM.'"lohmwt t~ : TexDB : 

'Nt.urn"'kn ..•..•.•••...•......•.•..... l 2 2 ..•..... •••..... :.: :) Teolh .lielneL............. 12 12 I Thir,l ,1l.tricI .. 

151 I 

2 t 

Now lI"\I'Jl~~ir(} - I J I I 2 a 3 J,'ou1'lh tli8Irlet . 17 11 Now·.J,'I',~)· -- 1 1 I JO~ 102 10:1 103 Firlt 'U"tl;Ot...... ...•... 2b ¥onnont __ .•....... _.......• •..•• _.I G & 

N.,,, ~ldloo C fi 0 0 Fourlh di~lrle~ 4 Virglni,,: 

:t-:t-\( York _...•. ~..... .J " ••• ••••• . •••••• 7-1 7.. 7~ 'is Sis:th di.lrlcL..... . 21 21 I Eneo.IItI dI8trle~.. ........ 280 Lili~

2\,>rt1l C"lUlIUIl 3iO :nO..... .. I. 211 11, 21411' r.!lO I. SI3 U 9 1 Ji'ow·th diol1'lol........... 472 472 

On'::oll 1 1 ._ 5 G 0 2 2 ! Sixth dl'lrlol 310 31. 

Oblu 3, 2, 1 1 :14 ~I ,I I GI !ew lJaml"blre...... 2 2 WO,$t Vlrlt1ui" 101 101 

I't·IlIl.~·h-.llIh...... (Ig M 3' I 3.". 1.:1:11 121 

1 ;; 

'I -­

Bu"th <.;.1101103....................... tu 10 .. 4;; ~!; • r.:; 01 ;\,t1l1 Jlalrict .. .. · 1 36 36 ' To!!.1. '14. 29514. 2.S.

F' In! .IIAlnr \. • ·1 34 :u , t~~~:~ ~~.:~:::::::::::~::::::::::~: O~ :::::::.,.::::::: 2~ I ~~ I ~~~ ~~~ ,Oh 'lJ.trIC.I •..·I~32 r ~. I I 

V'.nnont......................... 0 I 0 I (I 0
 

VI"l:\l1lo............................. 47 3D , 1,071 1,0,\ 1.118 1,110 "r,'.1 Yir;!luln _ 61 u..... .•• lUI I 101 107 107 

·WltiCOUHIII "1 . 0 " 0 I 6 

Toll,l ~:•.~~.~._:.~J:'~---;al--{I-_~ 4.205.1 4.21;; 5:'4W' 6,~2
--

XXXVIII ANNUAL REPORT OF THE 

XXXIX 

STATEMENT ,howing the NUMBER alld CdPACITl' of GRAIl." alld ,\JOI"ISSES
 

DISTILLERIES '" OPERL1TION at tile BEGJ.YNIN(; of ELICH MONTH ell/ril/D tilo
 N':'>lG'=""_ 0:::: ... ':oO-~110 fiscal year ended J,lne 30, 1885, and the FIRST THN EE MONTHS of tI,e J"'(W/JIIf /i,veal "l 

year. 

f:!S;'i~~


 Xumber of ,1I~lfl\. Capacil\' of ~rnln f:Rpacitt of 0I011J11.
 

, erie-. disW'erlc,,- ,e.• distillenc.. 'l'ulnl"plrl,. '/' .~ ':-.&~ .-.- :2C'l MiI.c·M r.. ::•.;;:; 'IP"u.I,IO )j[ontb8. "r",lnclng :-:.

""I'"city -<. ~~~t1 •• r:e ·0-:'1 "'~_""",, IH,rdnyo ::l ;;<".; Onlin. , ... ""~'~"''')Mo Ihfolfl88e8. Orain. SI.h-it.. Jlfoln"gos. Spirit•. ::: a:"~5 ·1"'1"1~1~··)·1 1 ., 

~.!: v5 . :- "'I ~l.'JOt"­ I -I .; t--i~':: ~l!:.!i '1"'11111"'0 -co. 

382 8 3S. 409 I.W. r,11 1I,311 7,013 

B ".hCl8. 011 llclIR. Gall:::'1 Gallo"•. GaU'il". 

)6lj,lo6O tt-E~! '5 2~
 SeptemlJer .
 i'::b;s't'::::::::::::::::::::, 207 8 31,6C.C 1:1;" ti~1 10.01..-; S. Ci2t1 HI, 160 8 .n. 855 l-Q~Ot-­ 189,3'1 8,llN 7,421 IOG,732 .::: .- '" --:-1 ..... ­ October . ~'H~i1~ ·1""'·)1'1ll'··1I 3 -l~. 915 110.0'2' 7.551 II, Ill) 171l, 445 November _ .. 51. ;9'7 2u5,05. 7,70'2 G.014 211,066 December .. A o GO,153 240.0'20 8,1:?'l O.OOS 2-17.831 ""' = & a..i N~ :M_ t:i1 o 63,113 ~W',O"...s to. 189 2.'Ill, ti88 :..: ~~.E~~ E~ 'V''!lIl,lIfO

~!~~~.::::::::::::::::::: 62.7H 246,17'1 9.821 ~~ ~511 1&2 77.549 2Ull, ~~U 268 1m 308.556 ... ;l~~~~~

il ~~""'~r:-l 6 85.128 :l29.3111 10' 8, 946 1 ~6M :130.00S -- ]8;<;;=~; 'I',)J"I-,:I"H :" r:.o .:);:: 

.Tune .. _ . ~~~~::::::::::::::::::::::: r:il 90,063/ :!16,10):1 b,776 ~~ 3:;3,373 :::: 69,2H 201, Oar. 5,967 ~m Po< ., :g ._~

40,759 1b9, 124 6, 2~t ~~

272,137 o c ~01; ~(li

1001,424 .~ :.-.="t - $:~ ·l'.'1U.l.l~i4) iu.!:Ust·:::::::::::::: ::::::1 .:: 26,390 103,3'18 6, (),'jO ' t~ 108.147 ~,~ Ei;5~"i g~~ September ! 8 42,591 )74.20:; 7,122 ~~ 180,349 ~~~~=~;~ ~:..:. :01 ;.;0.& -oil ::.::~ ~~;(~~~~ '\l'.... 'l..I~·JH o ~- :J =' =-­ !=l ~~

... ;-.. c ~"F,; ~~ :", : ... -<==--:1';'1

GRAIN AND l'lOLASSES DIS'l'ILLERIES IN O'PEIU'I'ION SEl':!'K'lBER 1, :;;~ -; >i=~ -J =~ ·l'·'l1U,)~O

... .~, - ~~~~ g~~ 1880, 1881, 1882, 1883, 1884, A!'D 1885. Eo< ..... ~1&~E1 t>.E, I 'M c,~;::~~trn ·»).t"I~I;l·)H ... ~:>; 1;3~>:>::~o I A "'1;'1 _"'__ o ~c

'G~ -... :'" to...c ~I :." COMPAlld.TIVM STATEMENT 81l0wi"9 tile NUJfJJBU (Ulil CAP.J.CI1T IIf (:fUlN .. "" 'pv 11I>,'dO ! ~:.;, altd MOLASSES DISTILLBlllES ill OPER.J TIOX 011 I/I1J 18t (lay of S0l'tcl/IIJ/JI' ill <. 

~~, each 0/ rI.l the year, 1880 to 188:i, illCl1l8ilJe. c.-.1.")~_I0."")

::..,;: r:: - ·('''-'''I",:-I.''H "" ... :.mif!

= :~ r"l ...,­ };urnbur of disl ill· Capacity of gmin .:. ~..,. ~..! :-~, ~- :~~ ~.~ f ~.;:-:- ~;:- ·1"'IIIJ."IO ~l'jU8. distillerit'R. Call"ell \' of ron!"". ""8 distilloritA. ITotalftl'lrit­ a ~~~ ~~~~~~~ DRtc. Ilrodu6in~' Eo< :.-.~ ~-: 3:= ~~t· ._Q °"1'''(11)' ;-'-P-'J-"IO'l1"'}J I .... Ie- ,., :.~

MOJRA~08.1 Sl'irit8, purtlay. ~~ a2~~;~; ___, Gra~. MO!MAOll.!· G~afn'l 81'Irlt •. Q ~o I -,--- --,- -_..:...-,:-,­ ~:t:: .3,. "'..... 'paltl.l.uJO :-1 : :: , ~-~ Brahm. Gallon,. Gallol••. Oallon,. GallQ'lI•• ~~ ~~ ~ti Septembe~

SClptemb~r

1.1880.. 

1. 1881........... 298 

312 

0 

6 70, 09,013 

1113 I 276.3ct 272,806 8,800 7.50-1 282.028 :::~ <:·1 ... : M 8, 513
 7,281 280,093 ~~g~~ .l',,-,a1"1l1·)U • :"1 '" : :-<~ September I. 1882...... ..... 198 7 57,155 m.973 10.426 8,801 ~t 8 ~~ 236,834 September 1. 1883........... 387 I 7 56,8.;9 !l'M,I01
 8.721 G.818 230,025 .... "" '8e}ltember I, 18S4........... 291 I 8 47,855 1&9,34S 8,814 ~E :-':-1 7.421 100,732, o i :-.-g~ :')~

Septemoor 1, ISSS........... 212 8 42, oM I 174.20:; : ..,. ~-< ~·i 7,122 o,o:;.a 180.3411 

"" :.:: ·p.~lW.1l1
 

.... 

"': .~~:~ c: ~h·':I 0. -­ ~:'O~ I:l:: -":;. .- (":.,. Co." "'- '1'~JOIK1:t~l[ ;-:il ~eo ilt)~

,.;" S!._ I ;-. ;-ot ... • • '0' Pl -- : : :l::

I;;) :..: 

:c

... 

""

.. " .~ '5

.!t 

A ....... :3 :,;~... ..;: :~ ..
 _ •. ·U.u~Cl.~ ..... ·~b t.l';"J;c) 

: § .:: . 5e·EE.Q·S: .~~~:E ·E~·~-li .... • "'~~JC'le_ ...._~ C .l: ... .5~

:..: 

:::: i~=~~!Q 1 !~~~~].~~~ i ~;!~~~ s a;~~.~ ~~,~ ~? gs~i ~~ ~E .. ~!1 es~ ~fp ~«~~=~~~~~~~~~~~WOO~=~i=~~~~~

:!~:; = - t:= ::.: s a§ "­ ~~~ 8 ~~~ ~~
CAPAOITIES OF GRAIN DISTll..LERIES REGISTERED A.."ill OPERATED-Continued. 

STATEMENT ~hOIOi"9 the NUMBER of GRAIN DISTILLERIES of difftrcllt capacitie.~ REGISTERED ewd OPER TED, S'c. -Continued. 

IDail~' SPiriLI Dail)' ~rnin capao.lly cnpacll)' not 0"0.000' . not ex· ing 30 gal.. , ccadinl:: 3 lOllS. busllels. 

Dlstrlct.. 

Daily grain 1Daily ,c:min IDaily grain IDnily gmin ID.,ily /!l"nin IDally t::r:till ca.paci~y capacity cnllncily capacify ('apaciLy Cl\l'adLY Drtih~ amin exc~cding exccCtlinJ: oxc~din!:" oxceedin:.;: c.·cce~1in::: xceoclhH: capa~ity 3 bu..hel~ 10 bushel. :JO hushel. 40 hu.hel 60 bushels 100 Uushel. Total. and not anel not auu not :U1d Hot .mtl not :10(1 not (~x· 5~~c:~~il~~. excendiog I_e~cef>(lill~ cccdin:z exceediD~ I ex:c~t:dinJ: Cl·(;(1ill~ 500 10 bu.hels. 20 bu.hels. 40 bushel.. 60 busbels. 100 bushel.. 111t"hcl.~

_l___ 

1 ] l 9 ;; I] I 1£ 1 I~ ] IS 

_ 

] 1_ t l' ~I~

.

1 ] Z -;:; .:5le f .~ ] E e cl ; 

«:t 'J: 'tt l': 

0:> z i l Q 0 i 0 0 i ~t (; q 8 0 5 5 5 6 5 5 I '" > 

21 19 

2 2 M

"tl 

::i~)~;;;;:,::'::'::::' :':-:,:I:I :" :: .::::::,T.':I:I 0

2 2 

t'" 

It 9 l:::I 

SiXfhflislrict............................. 6 4 ...... ..•.•• G 4 2 I 3 2 2 2 1 ....•.1...... ...... 1 1 15 10 

2 2 

>'j 

1 l 

1 

:lf~iit:;'rl" •••••••••••••• •••• I··~! ::J! .·Ji I·.J!:!:::~' •••4•••:; I··••;I.:•• :~ ••••:•••~. :.1••••• ••• ••I.~ ••••1•••• , .1 ••·.'.'•••:; i•••:; 1 ,: I 

0 

18 

107 80 

8hi~~n 1 ···:···.··········· .. ····················1······ ······1······:· .. ·.. 1 1 I'··'·"""·' 1 .1. 1 ~.'I'.tdJ.•I~r.t 1 ·· .. ··1······ ·····1······ ' ..•..1 ...... 10 I 8 2~ I 2JI 

1 

3 I ~~~1~~l~11~~I~~::::::::::::::::::::::::::'::::~: ::::;: :::::£:::: .:::~: ::::~: ::::~: ::::~: ::::~: :::::: ::::~: :::::: ~. ::::~: 1

··· .. ~·I····~· ~.

8

2 

P"n~;f.f~~~~~~diSUiQt 9 7 ··· ,···· ••1...... I 1 G 4 I 1 1 1 1 , . 

1 10 9 

I 7 6 ~inth diJI~rlet ....•. .•..•. .•.•.. ..•... •••••. .••••. 0 1 6 . 27 26 Fh·.fdistricL............................. 4 3 .•.........., 4 3 ····0·· ··'·S·, .. ··7"'····7··'.. ··2·· '·'·2'· ····3·· .. ··3·· 3.. 3 ···· .. ·1
 

l olfthdiJltricL.......................... 7 0 ..••.. 8 01 a I 31 11 1 .. 12 lO
 

1••••....•.•.,....• o' •••• ·'1' 4...... ..•.•• II 8 S 7 

1 J...... I 11 2 2 

~: I :: j :: I: 1: I : ·"';'1 xes~;~t111hstl'lct" ·.· 1 16 II I,,,.." 10 5 20 10 I vlr~·~:~:fhdlstrio.t ...•.. 2 

J'Ollrlbdi"lno.t / 10' 8 71 6 3 2 Si"rh'li,tllct , 231 20 7 7 9 7 13 10 . Welt Vi/glUia 5 5 2 2 2 2 I I 1 

Wl·~~~:ti?ii~trl~t .......••.................•.....•.••1 ······1······ .1. , ThIrd dISITlct 1 ·1·· .. ··· ·1··· .. ·· II! 

2 121 I.. "2'·t··· '1"1,'· ••• ';·\·"'2'+" ·6·:!-··· ;.11", '2·· '2'·1 14 I • • 

2 2 ···· ..1···.·· 1 1 1 1 

:.....~.i··:::::I::::::I::::::I::::::I::::::i::::.: '.::::: ::::::11 

21" 12 3 2. 1 4 4 .. " . 

I I II""'· ······1 1 .·00 I··.. ··· j . 6 6 I I "."' .. ,...... 1 1 

····1····· ···· ..1······ a 2 iiI I 1 I'" ·1··· .. ·1·'" .., ····1 

4~ \ 20 

30 

60 

5 

11 

36 

6 

4 

2 

1 

2 

35 

7 

16 

22 

33 

8 

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Nfaeteea&h dr.-riot.•••••.••••...••..•....1······1······ ••••.. 1 !l'"eDt;Y.lIllllOad dlstriot .....•••••••.•..•.. 1 Ii X enh··tblrddistrlct..................... 1 

re:~:~~::I:~r;~~:::.·: ::: :::::::::::::::J ;: 
•• 

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XLII 

1l 

;) 

" ", 

<.:::, "

'" 

.~ -d ;; Q;l .... ~. >< • ":l 

:= Q \__~.=- 0 •• , 

ANNUAL REPORT OF THE 

.Q .... ­ ·l'...,. ..... ':":<~ .~ :'" :"" .", ::l'" --1&1 -~'il .~ ~.; I 'l'Ol"'~IJO I

!iil4> .~" I '01;"-_ := ........ ::oa-:t :2:? ....... 1­ :'" .",

Ali," ~~g I :"" ·pa.rol",joll 10> p <:'"..... 

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~.9

CO~UUSSIONEH OF INTERNAL REVENUE, XLIII 

OO~1P.A.R.ATlVE STATKMEN'l' 01" DIS'l'ILLERIES REGISTERED AND 

OPERATED. 

The whole !lumber of grain distilleries registered during the fiscal 

yea,}' ended June 30,1885, was 1,105, of which number only 918 were 

operated, 

The numbers registered and opera-ted during the fiscal year ended 

June 30, 18tH, were 1,291 and 1,078, respecth'ely, showing a decrease 

during the last fiscal year of 96 ill the \lumber J'eg'istered amI of 160 in 

the number operated. 

The decrease in the llumber registered and in the number operated 

occurs ill t,he class of distilleries h(l\'il~ the smaller capacities for the 

prodnction of spirits. 

In the larger distilleries the decrease in tbe llUlll bel' registered is vel'S 

sli~ht while tIle increase ill tb(~ number operatoll is considerable. 

During the fiscal year elHled June 30, IS8,!, 1,052 distilleries of the 

sma,Jler class, varying in daily gra.in capacity from not over 5 bushels 

to 1Iot over 60 bnshels pel' (Hem, were reg'isterert, amI of tuil:! number 

905, 01' 86 per cent., were operated. Of the hU'ger distilleries, whose dail~' capacities nlI'y from above no bu:,;h('ls to 500 bushels, ~1nd from 

500 bushels to se\"eraJ thousand bushels pet' diem, 239 wefe registered, 

and 173, 01' 72 per cent,., were operated. 

During the fiseal year ended J lIne 30, 1885, 9;38 of the smil,LIer distill· 

eries were registerl"d, and 731, Or 76 per ceut,., were operated. Of the 

larger distilleries 237 were registered, amI 187, or 79 per cent., were 

operated. 

'rhe decrease (04) in tbe HUIIl bel' of small distilleries registered was 

exceeded by the decrease iu the number operate(i, there haviug be.en 

174 less of tbis class operated than ill the year previous. 

TlleTe was au inerease (14) in tbe number of large distmeries operated, although a small deerease (2) occurred in the number registered. 

d 

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I _l".'" : • :c:'! :0:'11 : :~"-") :'M :~¢:> to:l'¢ : .... C':O~ ..... I.... I' • ......,. '" • _ _ .;::) 

'palreJado : :: : :: :: : 

_: : ;: .: : 1 _a') ••• QO '~' 'MQ If:) . ......;(Q OQI:".) __ ~~_""Ic>

'['a.JO'~!~;)l:I I " : ':¢'I:: ~l -

•• , •• • I _<.:I ..... t-: : :~"'f' :00 '''-:''If'C>1loO :c:'.l':'1 1--;­ 'P;'ltUQdO ~t ::' ¢'I -: I • ., • • 

.. . . --_. 1....,Ir-- .• 1"""lO' e-:-' •• OO~ '0 -. Q ..,. 0 It)OCt:'l~_'''C') C-.1 ¢;.l _ I"~C\I 

'P;)J018~Sa~ : : :-1 

. . 

7-''---:-----:--;.-7--~'"'7--;__
 ·o~ :~ "''''' :~ :C'Q • 

'1"'lwadO I 

'1",~a1811lall I :'1" 

~~ :..,~ .. Ill) .llt';ICltoU":l::'ol "1.~~' :~t""'4 .~ .C"t ..... _.:'I':I.C'l • 't:l 

'pe'I'U(ldO r .. .", . ::I'" 

:v::l • ,_ 'MoO' • OQ ..... .lr()C"I~t'- "':::; :-t1 .. .t'- ''

• '-'''-'--;-1 C'I...-<t••co:> • '¢

·P....:>l.j1lOll I ;::= '- :(Q : :: 

1l ,; 

<> .;:: 

C> 

'E 

t 

""

.§ 

s 

:~/g: j i~ji U~·~i: i·~ij j it~ a~E·S~~,.;d : ·~a~·5~zo~~ :~8~ :$>'~ '0 e~-g~~-~ ~c-gse~~AS ~_~iOl 0 

.d~= (IS" g.~ ~c:; t;~.a; ~t: ~'O g~ =:!S'&~ ~~~~~8=~~dQd~-~o~of~~~§~~~­

~~QQA~A~~~~~~~~~~~OO~~~~>~~

ii 
MATERIALS USED FOR THE PRODUOTION OF DISTILLED SPIRITS. 

STATEMENT 3howillg the QUANTITIES oj GRAIN alld OTHER MATERIJLS1t8fd in the PRODUCTION oj JJISTILLED SPIRITS dlll'lllg 

the fiscal year elided June 30, 1885, by COLLECTION DIS1'RIUTS. 

Otltor Total. Ulalcrinls. 

Bushels, Bushel,'. GaUQns.

1,877 

Arknn_U6 

DMric18. 1I£31t. Whoat. Darley. Ryo. Corn. Onts. Mill fcod. Molasses. 

Bmhela. Bushel,. Bushc!,'. GaUo".. 

1,625 "" .Buahel.t. .Buahell. B'I,l.hm, BlLIJhell. Alnborna 187 65 .. I, 1170 •••.. I 709 18, 91~
 

CalifoIllia:
 Fit'st dislriot.............. ....... 25,571 112,725 5, 101 31,367 I::::: :::::.:::::: ''''~~,'~~~' :::::::::: ::1 2'19,500
 :::::: :::: ::1

. 

Connectiellt : 1 

l'l.."t di.triot.... .. .. .. .. 1,656 ll, 178 I 13, ~521"""""" · .. · ···· 1 26,OB6 .. 

Dolnwar li4 ;..... 59 , ,,10 . G2:J I 1 .. Georj:ia I 10,689 14.5 1 04,O~3 . 74.807 . Illillujl:lo: 

Fit_I disl..;/:t ·· 1 131,681 1 214,7·13 1,308, 192 11,898...... ...". I, GGO, r,B ,. 

Second 'lI.tncl...... 4.14 , 520 !'11015 .. _.... .... - _.....•........ - - _.....•..... _.. 1 v,14!l ..
 3,5Z;l,261 3.,130 .. 

Ei~hth <li.tlic~.... 2'3~, 26°0 I·.·.· '. 19,228 

I'iflh ,1i.hiot, __ 332,323 ,' 313,881 

200,705 2, ('67 . 'l'hi, teolJ llt,district...... ...•.. 28 1,100 30,080 1, (JOO J, ,jOO .. Indjoull: 

Sixth ,Ii.triol............. 64,337 525 525 I 47. SOL I 009.069 0, ,37 48,564. .
 Scvenlhdi.tTiel................... 16,557 1 1 9,117 1&1,880 J,~3:1 3,10:1 -- ..
 Town .. 

,1, 200, 9L)~ . .. 2H,:J20 .. 37, 'I~O . 

780. GI8 214, !J~(J

~~~~~~~~~~l.i:~:'~~~:::::::::::::::::::. I 74,m:::::: :::::: :::::::::::: 58, ~~~ , 78~: ~~~ 1· ...... ,..2'1:::::::::::: :::::: :::::. :::::::::::., 01g: ~~~ I::'::::::::: 

!·!!:t\~\;mu~>::::::::::::::::: liUii ·· 4::~· :::::::::::: i~tm 11. mJ~~ I::::::j,:~~~: :::::: ::::~: '::::~~'-b~~: :::::: :::::. 1,~1H~i '::'::i~:~~ ~r~~flfLhd;~it~~~:,:::::::::· ::: :::::: ~~:~~~ ..·· i09· .. · '2' ~U~~ ~~U~~ ::::::'::::. :::::: "7~~ :::: :::':::: :::::::::: ::1 i~H~~' ::::::::::: ~:~;~~L~;~tt;; ······· .. ···1 36,975 27 , 298,046 1,182 .. 

;}:~,i,"t\~ ~~:l~:~t: :::::::::::::::::::: ...... "839' .::::.:::::: :::::::::::: .... io: 055'1' ..·.. 9:490 ::::::::::: :::::::::::: ..~,.~;~, ~~~. :::::::::: ::' ..···2i:28-i· ~'.~~~:~~~ lti8R~.llri:. , . t) "'. I,.. _ 1'1 t'hotTIC1...................... 32.215 2,018 11,661 2l.~H 391.fI.l3' .81 ll,lI,7 474,835 .. 

l'.ourlhdi,'tl'iot , j 276 HlI 2,6.0 \. 1M ' 0,923 . Sixth <Iishiol.... 19,885 5.427 25,495 108, 179 1,303 !G3 220,512 . 

~:~l;~i~~~;i~~~ ~~~~~~~~~::~~~~~~:} ~:~~. :::::::::::: :::::::::::: :~. :.\ '~~::'::'I:::::: ::::::I.:~::::::::: ::::_~~~ ~~~: .:~:::: :::::1"" ~~:~::: ::~~.:~~~
 

1I' ~~..dl.trlct 

~:e~~J~h'tr~~iii~i:::::::::::: N~¥r~:~r£t~~~::::::::::::::::::::1 Sixtbdi8triC~......................

OhJ~t<lIKtrjel

1 OJ, 101 1 

89 o~~ I" l;~i~ I 

16,792 

1 

1 

1 

jio I ·:::::::: ~~i :::::: ::::::1 42·1 , 

121,:;]21 

"l,~~~ I. ~i~ I 2~,901

123,055 \ .l\............ 

~JG(J~,:,:I;~I:~O: I.':.:.:.:.:.:.:.:::.' ::::::::~~,;,~!·I·.·.·.·.i.7.4.:.~.:.~.·.I:.:.:.:.:.:.':.: ..:.:.:.:.1 

• \ 

117, 027 1" -­ ··· ··1 ·· ·· 

305,GG8 \ . 

2~::: \ 'i7~:::: 10, r,~B \ .. IG!I,l34 .. 

1 Slxtbd18trjc~ -....... Tentbdi.'rict.. j EI0v.nll.<Iistdct.................. 

Eigbteonthdistriot................ 

~!o".:~i..;~~ia·:..··· ·..····.. ···, 

217,07:11 

11,17') In2 la.MO 

/.1671 

·184 

,.1............ 

G~ J>:J 

0;0 

1,2(1j 72 

lnR.•-~8 a',Ii:'7 

Wi) 8,U~·1

G.477 1 

1,(J:i( 

1,470,~"O, ,ij,~1\ 2.\18 

I~l,:,'~ I 

2,4"~ I 

1\'0 

5,118 

('G 

l,nl 

2:>2 

.. 

76 07G , 

2,~12 4::U .. ·· 12,1:)0 I· 20 

2u I'" 

· 

'........... 

1 · .. · ..

·.. · 1 

1,976.474 .. 

Ja~,,~~ I:::::::::::: 

100,01':2 .. 

II,ao; .. 

8:':~: I· ···· .. · 

¥~h:ti~;~:~~~i:::::::~:: :::::::::, Nineteenth <listriot I Twenty.second di.t..ict............ 

sooa;wJ:r~ji~~i~.~!~~:~~~::::::::::::: 

I~: ~~~ J:l8 3R . it 

JU;~

........~~: I. ::::::.::~. ~H 0~7

.........~~.I.:......

~~: ~~13 20:1, a'lli' ,,0, \ 

S~, ~~g

,... 

I~: ~~~ If roo :, "J 

2~: ~~~

:~~ ~~ ~: ~~ ;;::.;::~~~: :::/':~~: :~~:: ~: j

3 .. 

~~~ ..::.::'::::: :::::::::::..... "...... 

G~J~!::::::: ~,:~~O 346,1.,9:::::::::: :: 

lit ~~~ .: :::::::::: 

Ten~~~~~;~:~l~~~~:::::::::::::::::::: 2~:~~~ 2~ '.::::::::::. 2~:~g 1~:~:~;g :::::::::::... 5,58l::::::::::: :::::::::::: 2t~:~~~ :::::::::::: Texw..~rth'li8trict............... .•.. 182 4.8 2,JOO m 227 2,632 .. 

Vlr1}~~m~1t (listrict 

~::~~;rt:~~~~i~~:::::::::::::::::::::: I~Ot ~g 5~ :..::: ::::.: 

I 797 

;~: ~~

J. G9: 

2;; S~~ ::::::.::::: :::::::::::: :::::::::::: :::::: :::~~:I !l.071 2:~: :~: .. :::..:.::::: 

Fint distTict................... Third diel"ct . . .. .. .. 1G, 38~

l!39 50 !JlI __ 370 49.208 3, O~4 Ijl.0;;5 I •.. .. ..,. 1,848 49 . . .. .. . .. • .. .. .. .. • .. I - .. •.. • .. .. . . , ',~ 4.3_0 .. . 

Totnl I~~~D.7iI--I~~~~(l,357I--S0,55222~'"2,7iD,4WI--IS5I17.~203I2:'~

I 
'OMlIlISSIONI';R OF INTERNATJ Rl,VENUE, XLVII 

XLVI ANNUM, REPORT 01,- I'll E 

COMPARAJ'IJ'R STATEMEN1' '!l ,1f.cITERIALS USIW Iwd SPIRITS J>lWDUCED 

<fl<rillfl tile last f:lGBT (fiscc£/) Y/~ARS.
 

: : : : : : :(\1.. 00. :t-~c:. I .::::: lfl :c::~ :;i:({ :;

'" .... ..s . . . . . i'"o = ...,. 1~ ci ll;; c; : : : : ,~l'~"" .... 

t:.., -' : : : : : : :-:-r : I I Spirlls Moll\llSM IRum Ilro· <I; Y~ar. G I rn u USl"-. prol1uced. m.('.1. Iluef".l. ;.. J~~§~~-@a~?:§~~~~.§ ~~~~~~~~B~~~ I? ~rr;Q~ ...;...: •...;US~':.aM...; -:er,,,; :o~;r-' 6r':7;i"';;.f{~jQN"; :.< _~~a ~~~~ ~~~~~ :~~$~ ~~§ ~~~ ro IJII,hc~, Gallo,lO. Gallon,. albm,. '-l 

'-l "=l .;..,; '<'f I U, GSO. r,r,2 [.4, ~O'J, 677 I, 005, 6,1~ 1,603,37G 

1879 · .. , .. 1878 ..•• ··• .. · ..••··· • .. ·· ··•· .. ···· .. · .. · .. •• 18, nfl. 8101 tiU, 649, HIO 2, tWI, 307 2,243,455

.-;;j 1880·· . 24, 006, ~&P 87,915,969 ~, 110, 100 2,439.301

;'c 1 :~ 12! 31,201,1'G 11(,.609, &1-1 2,710.307 I2, liB, 506 

I::l .::<> 1881 ·, .. 1882 . 27,4:;0.00:; 10 I. 149,077 2,121,804 I I, .04, 084 

lU3.·· . 18. Gil. 787 n, 2:)5,175 2,373. 100 I, SOl, 000 "'l r... S I Illl!4o . til. 027, Ob2 , 73,724,681 2.259,5.10 I, .11, 158 'i Od 

0 1885 ···· ..•··· .. · ·······--.. ·•••· .. · • 17.865.20:1 72, E34, lOB 2. '1lI. 41(j , 2. Olll, 1M : = : .,e •. :

, \'":; ._---­ .S . . . . . .. , .., : ..,::: Total }'I, 1;10, 96i tl5O. 017. 487 2\'. u91., 311 1:;,703,005 OCO ATeroco 2\,451, :170 81, :127,180 2, ~Il, 413 I. 06'1, 876

= 0 .... :. 

: IS~r Q~ ::;; '" ~~;]~~~ \ 0 

I Q~..... 1 I . 

:~DO"".0:> :0 :<?lil!0 !~~ :~l~ The 'lllllllt,ity of grain uscel ill the }>I'oductioll of spirits during the l't.l j j~ j j j~; t ... 'M :~~ .. Oll:; , ~..; Eo< : :g : : :-";i :;! ., fiscal yC:tl' emled June 30, lS85 (l7,865,203 bUlihels), is ~t decrease of .... ~~ I : l!:i 0' ~~ ~;:::: I,062,77!) bllishels from the nrnOllllt, used ill the preceding Iiseal year ei ., t'-1 

ll. - oS : : : : : :.. 0 <""'iJ "-g : !':l - :c. co 10 • (18,927,982 bnshels), and is 3,;;86,167 bll~h<lls lc~s than tue average ill .... "" \,) : : : : : :=;~:; lZ- ~t- : \5 = .~ - = (21,451,:HO bushels) for tho last eigltt .years. 1 : : : : : :g:: ~-: :ci . c : -: g i=:l ·::co " 8 The 11IIIIIuer of gallons of l'pil'its produc<>d from grain durill/! the .rear : : : : : : :: : --'-'-'-'. . ..:..-..:.....:.-'-'-'~ ..:l "=~ (72,S3:l,Hl8), shows a dec.:l'case of 890.afo\3 g-allolls from the product ..,t-\ _~~~~2~~Q8~~~gU~ g~~Sg~8g5~~~ ~:'l ~~N~~.?6~~_~~~~~= ~~~~~e~~-MQQ (73,724,581 g-allons) of the yelll' euded J\lll(~ 30, I~S.!, a.wl is 8"W2,988 Eo< N e l't.l CO"'.l I ~~~~~ ~~~~~ri~cigg .~tg~ ~~~~t~~ gallons less than the ~weJ'agc prodllet (81,327,186) for the hLSt eight ~'ea.rs. 8 I ... ;s ~,,,(.,, ~a~ ~"'!": o:'''-I~ ,... f""'! c::: i=:l '-l", cq U') -:-1 : _ The J'ieltl of spirits from eaeh bushel of gmin is 4,076 gallons, show· ~..c

.... ing a lll11rl,c(1 advance, 'I'he ~'iold for the two preceding years was 3,S95 

0 

II:. )I;;,,.r ~...,e>,,,<,,co~:ggs"'''':3>::! .. ;g<b;~~\!l:?;;co"1:<" I E"l;B . ~" ~~~o:!:~go .... t.... ~2~as ~';':-Iwa:;~ .. ~g~~QO'~ M for 1884 and :·tS74 for 1883.

r;. .;. ...:-: ar:::1 ;u.·O\';~.J- -""g~"r...:~ 0 ~- ..-):,; ::i z :"l ~-• ::: :"':- ;;.1:" ~~_~:=O: ':.'i_" .... :1 .... ..,.~ c-: The qll<lIlWj' of molasse~ n~cd for the JlI'oclnction of rum during the 0 

.... -"0 fiscal year i~ 2,719,416 gallons, all illcrcase of ,HiD,SSO O\'or the qlHllltity 

c; .... -

II;,) used ill tho year pre\'ions (2,25fJ,ii;)fi g'allolls) alld an inorease of ~08,003 ::> ... 

~i i- .."') .•...t- It) • .••••:-: to tTl gallolls UJlOII the average (]lIantit.\· (2,511,4 t 3 gallons) IIsed during the 

Eo< ~:-:

:f' ~; - ~ ~ fJ N ::. :::::--0 I'" I .>; .... § ,~j I.~ : : ::: ::::: : : : :: ti :E .~ lasl; eight yelll's, t-."" : : : ; : ;;- o~ '0 The qUltlltity of rum distilled CI'OIll lIIolasses llm'jng' the fiscal ~'ear is ~~ Po< , I .,"' ... ,..., , '§~ ,,., - , ,.,.. , • : .<-\ , ••• '::1: ] 2:081,lG!i gullons, an ilWI'Ca!:lC of ~3'jO,007 gallf)lIs UpOIl the product of the r:il ..r::: :c.-.. : : . : I~ : • _ :.~ ~~!£~~ :"'rDe,:ll~ I '0 6~ :"' g t:r:l I : :~ , . '. ' ..... <,­ -........- F
 preyious liscal year, atlll an exeess of 118,:WO gallons above the f\\'ol'age Eo< ....... 

~~ prodnct (I ,!Jii~,S7:) gallolls) of tho last eight yoal·s. 

, , ' ... , . , .. " .. • I ••

- • j

-.....,..-,.-,-,-...,--'-'.,.-1 itlii o-i'.r 

., , , . , , ' •• I •••• ,

......... ........ :? : :. ::::::: 

--,- -'-~--i--- r. 
 l"'­ :"l~ 0 S Ii :.:~ ST<1TI:;Jrr:ST xhwill!1 tlw .Y(JJIIWJ: II( PROOJo' (;4 {,/.O.\'S oj SPIRITS HEt.;TI­ c-:; ;; .. '" '" 

:.;. ~If ~;_ l'IEIJ ill Iho UXITf:n STAT/I'S .tllrill{; the YC(lr ('II(lul April 30,1805, b!/ cnf./.BC­ J=l ~".l :<l ~~_.:) TIO,X J.)ISTUIC1'S. r:il -I~' ~:~

UJ i;.: 

::> <'f • :l l't.l ~~ l .... Di.1 riCIH. ---1- Qllnntill"8. .... ______DI"l>.~t". I Qllnlll\ti~ i ~.~ -.. = 11 A.labawa .. 83.131.00 'S"t:W Jt.:.nt(\\"-Couthlutid. "'l= .. r.1 Q"" 1 Arlzuna 7,Ol~15O Third dl•• riel 1 39,346.00 ('alif<'rnia : FIfth 'Hslrl~t. . 120,922. 00 

<l "I: Eo< 0­ Fif'Jl'l dl~1I Ie I .. 1. 768, J~r!. :.!5 XC\~ )rcxlco .. I, 872. 00 '0 '0 ., 3 Fourth dlolrlrL .. 10'), 21\!. UO X~W York:

UI, :128. [,0 1,.j 1 ,1i~lrkl . I, lli7, 4~0. 34 ] 2;I:J. t:!'~. 2:­ Sccoml ,lIslrict . 6, 700, 988. 71 ~I

" 

" %~r.~~"c~'.t.::::::::::::::::::::::l 41. OOu.lIU TI1i1·.1 oIiNt det. . f:-< .0 CO2, 003. 08 

& f(;;~~i~::::::::::::: ;J:W, 70U. 50 }'our10()ul h fH~trlct ..•.•••.••. a911,l~ll. 68 . H, ~;O. 00 Pi ftcoulh cliNt del...•.. _ . 

.5 

s

C> ] 21. ana 50 .... lllinob: . I -:;; "" Twcr,ly.i1rftt ,11.1 det . 231,UGO.61 "" 3! 3 "F1f8t 'lislI"\Ol . 4, IDR, [08.1, 02 T wculH,Ip;ltllt <llHtrict . I, 139,412.73 t-. 3 ;" ... S~"on,I.II~lrlct . 1:I,lltll1. ;,7 Xorth CarllHUl\: 

" Fourlh ,lIR1rlet .. Ill, ~;J1. UO Fourth ,It-Irkl . 21,828. 00 ... '"e Firlb 'llxt!"i, t . 010, GlI:1. 00 Sixth .U.lrlct . ~a. :m.oo ... 

-.. .. Eij{bth diold•. t . 11,6109.00 Ohio: ;, ;,

'" 

!>il J~.~~ J ::::1~~Jjjf~~ ijjiUj~ .. Tl,lrtecnlb t!1_lrlcl . :1:!,b1)4J,00 Fh.".1 di.lricl. . O. 30B, 40g. 83 e r: !!o:"~ • a .~:. co:: ~- _>0 c :,.,o! .-::.>;:; E-t
 

j; ;~ E] tfo.~ ti a ~t· i ~-;'; !s:"E Q ?(~-= S~.Q:~ 
 .... ..,

" oil 

i-< i-<
 

"J
 

·~~s~i~~~.~«~~~~~~~~t~C~~EO­

~~~Q~c6~~~~~~~~~zx~oo~~~~~~~
ANNUAL REPORT OF TIl1~ XLvnl COM~1I8SIONER OF r~TERNAL lillVENUI::. XLIX 

STA 7'EMBNT S/IOIPin9 /I'd .NUMlJlm of PROO/l' (;.4I,I,0","S of SPIRITS IWCTfFIED 

111 llio U.Nrl1tD STATES, ,f"o.-Culltiuueu. Sl'OCl( !?l.;D AT DlSl'lLL.FmmS. 

Oi.lrleI5. QUQnIUloa.

l.tdets. Qunnuu'::.J 

3~, 717.00 ::;1"lh .1101 dcl. " . 2Ml, ,,6. 00 Indlnun; 101, OOG. 38 "~nlh .1I.lrU·1 .- . 51"11l til-II Itt .. (,2,14.... 00 ,()\I, t;oI3. 05 .El.·\·,,,11o .lIktriel .. ~(w\'uCh ,H".,nlrl .. P.·········· 38~, tH~. f.o a"., 63, I. 00 II nll:hl,·,·"lh dl$trlet ' mownl1l ,Il.tllct .. Oro::QU... In,lSi. 60 .•....•....•....•••.. 10\\'11: a~i.loL 32 }),:1I111')'h'aldl\: S"colul1lhdl iut..... o •• 0 •• 0 •• •• 7,007, FJG. 33 5(1, 4~ij ~O I I·:i.".t ,Ii.ldet, . Tlolnl "i,td'lt..•....... , .•..•
 72, l:l~t 00 2u, 410. aO "mlh .11'11'",1 .. IG1, 7t ]!,,,"rlh dlHltlcl .. 10. 00 7.123.00 T"'olflh ,11.11 iet .. KnuB" . 4. 03ll. 33 ~iut!h'I,t\lh tliE'tdct ..•...•.. ' Xenluck\": oq:l. 6~u. 45 131, 073. 00 I T\".'llt \,."O\'Olu.l (listrict-......• o""I.H_trkl .. Twu""··thlrtl 4~, 1~." 00 tli>lllict , I. O~, 31i. 00 }-'lrlb ,UHlrleL . 40, J31l.~.o Rh..le 1.lnn,\.. . . ~. Oi-l, r,!tl. 40 SI'<IIo ·\lotrlct . 14. EW.oo 5'lIIlh ('QruhllA .. 4,&76. so ~.'" IIlh ,Ihtrlct .. 4,48:1.110 Tt'J)m'~"(': E1~hlh dl.trld .. 5!l.5'..Q.50 5e,'o,,01 .1l.lrl,·t .. Loul.llIlln . ll:il, 915. &0 I ~liU.1i98. 00 MUT,\huHt 3, GOG, 681. 08 .•. ,_ ...•.••.••...•. 

}fsl.{{l.{i\ch n"l~t tit: I. 077. f>80. or, Tloh,I'H.lrict · . 1,281. .,0 '1\'111 h .ll~lrlet .. 

Mieldl(lIl1: 2~~, 007. 60 an, :l:j~, 1";1'81 .H.I rl"l . 

1",,"rth oIioldeL · Minn. IOU, 3~1. 5-1 l<ula •..••. ,._ ••• .0 •••••• Kixth IH,..trict......••..•.•.•. (,t' Mb.... vllr-i: 1 4.i1..50 2. ~3, ~oo ,,.\ I ,,-.'M Vir~lllll\ . Flr.'l .ll.triel . 711.50 1'u\l1I h .1I.11It·t .. 4G:"lll'. ;;0 

Monlnn" , .. ~IMb .1I.11I~I · . 3.743.00 

15:!.(~Jl.(·O };Olll·.I.1<n . 

Nuw J(1I1111"hho .. ~:;.7·U.~

New .1 ~·I'Hll'· : 3,7;7.60 .1"1181 ""trlel . 

l,'iIllt ,lIHI tlul .. 

To:c:nM: 220,218. 50 1";' HI 'li.h'ld .. 2.271.00 

}'Olll,tll' ,d~ll'lct .. Thil.I,\I·lrilll . n. 9~1I,. GO 

Ulllh 17, ~7U. :;~ .. 

Vh'~loln: 017.310.60 

07, g ,O,!".o &>.:<,,,,1 ,\j.1 tlot .. 

Wi.,·QII-I,,: I, 178. O~. 57 4\1.:1:1 1,110 ).. il·.t.li.IIJ.-I - .
 S.·.'nllCl.llHII h"t , .
 'llthtl III IIlcl .
 10. un. so 

'1'111111 .. 11;)" ";U~I 19:!. 81

ST.! TD If];'S7' 811olrillf/ Iho .Y C',IIT/EIl ()f PROOF I;.I/'{,O.\'.) ()f .sl'J/,'1 TS IU:;CTIF/HII ill I"e rSITED ST.J1·};S duri"g tile 'lear cllflctl Apr.l ;j\.I, b~, by .sl'J rES 

awl '1'/:UN1TUIUI::~·.

Qlllllltltic.. 1\ Slnle~ oml Tcrriull les. I Q1l31l11tle9. SlakA IIm\ 'fen·i!or!e•. 

..lll1hnml\ · .. · .. ·· ·••••• Arl';OIlI' . 

Calil'''l'tli:' .. Cn1f.Jrilfln, . 

C:onuecUclll. , .. Dl·\.l\\'l\(U •••••••••••• -_ ••••••••• 

~~~~il\•. ::::::: ~: ~_: :::::::::~::. IHhwl .. ImliQul\ ·· .. · .. · ..•··· 10wn .. K!\lIRn~ . 

Kcnt\lalt~,r . 

1.oul~\<111" . MBrylll",l .. 

Mll~.'" louIOILs · .. :\liclJIlllllI .. M.lno"llOll> , .. 

Mi""our1 .. :Montane' . 

8~.13:.~0 INoh,Il,lm :....... 7.111.,. ,,0 I:-or .. " 1["",I,.h II 0....... 

110~t).:i!t25 XI-wJI.r""·y .•..•..... ······••·•• til. a.!..~. 5tJ t.~\"" ~l,~xh:o · 23:'. l:tl. 2; }\l'W Yurk ..•••• , 41. 000. U~ ~0I11l C"roliull 211. ~'IO.:;O I Ohio , ', 

:l, 2;9. Otl i ()rt',l:oJl . . • 

Ii, 31!",. 375. (0 l'cnnoyh·nnl(l...... 

P07. ~tO. 43 nI.",I,· T1\1.II,,1 

130, 058. 3~ !i<)nlh Cll1oll"n....... 7. l2:J. uu Tcnncsxcu...... ...••. ••.•..•..•. 

4,173, 2t2. 59 'I.'OX""..... .. &',1, 015. 50 Utnh............. 

3, GUO, 081. 08 Viq;ini/l · ·.. 1.078. 9G'1. 16 WeBt \'il'(:llIill 

2tlO, 247. 00 I \\·;dCU1U\ill.. 

10~.39t.01 3, 100,262.!it \ Total..... 

_3.~43.oo L 

J~~.~:;1.1I0 ~.I. ,~1. 50 

lUI ll·n.:I0 l.1;i:!. nO 10. ;U:" :rt4i. ti5 

io. n~U. UQ 

]0,0(;:1,7':', 1:1 Hi I 1..'\!. lXl 8, j;\i;I, 3>'1. 1l 

411, 3;16. SO 14,lWti. uO 3~)1 ~g(j. r~

2:17.480. 110 17, a7". [.0 

"',.180.00 

00,45!.60 

I, 2~~. ~UO. 07 

------

Ii;'. iG3, 101. 81 

'. 

The' following statclllent shows the number of cattle anll hogs fed a,t 

registerell gnlin distilleries, with their ll\'el'age and tot...'11 increase in 

weight during the fiscal ypar clHleu Juue :.w, 18&1, by collectiol1 dis· 

tricts: 

o 

.... 

00;: IlIAI riel•. ... 

,}; 

8 

;<;"

Ahll.amn 6 Arka",'''. 

Fi'iltC"lif'Jful" 

Conn'cticut...... lllO Georl:;~ !l:10 Fir". I1];"oi" G,100 Fifth lUi""," 10. lSI 

m~hlh lIIil",I_ 080 

~-,

'"0:. g~

-~§L~

"­ ~.:::

;; 

-< 

.9 

., 

~,,;

0"­ ..'" .:"a 

-' 

33+' 200 

~< .!: 

I

'"t ,g 

:!fn '0'9 .=.- to'"

~<J: t.:; o? 

tt~ .=0,. ,,­ -' '"§ ';'':= 

:. 

-< 

.E~

,,:: ,3il.... 

.. -" .E~~ .:,.:. 

c~=

3Ii 5~ I. 800 I 2, 000 

Thlrt""J'lh n1lnuh :IOO:!OO 100,000 100,000 

Sh:ll.Iudi,"" , 3, OIL 298+ 1.1li7,4·,U '''1 1.1li7, 450 Scnnl h Iu.llou(\ 1.4eO 126+ 134,70<) , , 18-4.700 

Second Tow".... 4, 1lO3 231+ I, 005, 2'1~ .' .. · 1 I, 005, ~'20

~'D.'" 35 20 I 700 700 Sec..ncl K,'nllh'k,' I, 'l;l8 10.;+ 270, ~7r, 1,341 1:13+ 16.1,155 435,730 Fifth K~JlI"d.)·:........... [,,789 121-1- 70l,2U,i 5.300 90+ 4&1.4f'() I, 1llt'<. 7!'1f 

Sh:tbK,·n'l1.·k\" 2'8851263+ ,,8G,OllU I 1. 045 1 O~+I :Jt),:i50 6,"2,250 Seveu'" K,·'nl1;oky............... Hi; 150 ~l, 250 530 l~'i+ {,I, (iRo I 122.330 

Ei~lclh I<CUI•. 'Oki ............. 218 220+ 40,1'10 I 1.113 00+ G:•• 745 I 10:1,905 MOln land 06 228+ ~I, l/SO 219 76+ 1(;,8:12 38,812 Tenth lla_<;ll'hu"uIL, •.. ....•.•.•...... 80 I' 300 21,000 I (;() 200 1tl,000 34,000 

}·irst.lli"""IIr1 _ : 45 IS,,+ ~,OOO I 106 73+ 1:I.26:l 19.2G3 Fon..th )[h""l1rl T.... alll 86+ ~7.::.35 I 27.535 Sixth .lIil..oOri... . 1170 23Il+ 232. 000 5~O I 83+ 43. (l';3 275,973 

NtlbM~ka ' ...•_... .•.•.. .. 82(; 2G2+ 7"2~ 200 ........•.••....... .. .. 7"2,200 TlJinl :S-(-W .r~ ~,. 337 50 HI. MG 16, 850 Pit"t XC'w Vllrk . GI,,:lOO 137.000... 1:11.000 

Fo"rth :"o..th (;n.."IIJJOl................. H 139+ 1,0;0 100 03+ 2J,200 27.1f.o 

Fifth. Ncor'h Cllrnlin" ·· 1 IWO 50 ~Il, (jIIV r.,OOO 150+ 750.000 I 780,000 

Si,,11c ~",th Ca1'lJllulL. 130 2nS· II, hlltl 070 143+ 140.150 lSI. 700 1"i1'81 Ohio.... ~,:IO;' 253t GOO, 12(; 2,02ti 137+ 218,2tiO 8B'I,3S.'i Sixth OIllu .. 1I07 232+l 2·14, nuo .. 2"'1,360 Elevootb Ohl" .. GolO 25;'+ 130,4110 1 115 188+ 20ll, 720 ~40,l~U

Ehrht~(}rtlh Ohio , 32 1230+ 8.3UO 51210 1,000 I 0,350 

Oregou . 34 150 1 5, 100 I 175 7fi 13,126 11S,2'25 

1':;..,;t P.·tftt~yl\'QI\III I~ lOOt 3,130..... ., · ..·1 3.430 }i.ntlJP"nlJ"d\"$nJn 10'1 218 :?'!,2711 I. ~'94' 96+ 124,63.', HO, ~13

~:.rlfl!t r',·nil~.,h'JtIlIl\ ••-............. 14 107 1.&00 170 71+ 12,100 I 13,000 

}imel.·.·IlI!t J"·IlIl.yh·anln... 14\100 I 1,400..... _.............. 1, 400 Tw('nl., "",",ond 1'""n8"h'~ni,, 50 160 8, ltilO 4,005 105+ 400,7110 lOS, 736 

,!"eJ1I.\·.thlt~! l'ullll!j)·I'i"olJil\........... . 675 22*1 151,900 I 30 I 55 1. OC.o 153,550 t uth Cn,,,,luCil 38 135 [>.130 190 49+, 0,47& H.005 

,.rolCll.'l'.·llIC'·".m...................... '22 I 2~6+ 6.:)00 I 08111U+ 7G,051 I &'2.354 ~ifth lOI!'II'''''''u 7~O.12G7+1 ll13, 700 ~,025 12.0+ a:.I.IR2 IH4,032 .~"r:b Vlrl:lula.............. 28 20 500 HI 83+ 1 1I.74r. 12,305 ~.xth V ir;follill 6 300 I, RUO 1, 000 r.:I+ 58,471 00,271 ]'''.··t V.lr~iulll 10 1110 1,000 , 305. 54+ 21,42'l 22.4.22 TW\"!~(.:un"tn A •• ~...... 70S 2l5+ 102.7tm 1......1 J~2. 765 " ""coll~in 20 300 7,1;00 I 11 200 2, 200 I 10,000

1
 

4245 I R--4
 

I. 176 0', J>G5 9-I.8ti5 

&, 181 1 SO 140''),81,1 46~,814 300 I ;IO,OOtl I........ ...... ...... ... ao.ooo 210 I 6D,:lllU 3,000 so 210.000 !lOll. 300 268+. I, GIU, lilli' J, '.110. 000 2:Jr,+ a.ll6t, 141 1.. _ 3,062,144 

190 I~li. ~lJ(1 I' ! ·..· 1 181l, :WO ·1...... 
AN}lUAI, REPORT OF TElE LI L 

'fhl' following statc.>ment s1l0ws the number of ca,ttlc and hogs fed a 

re!!il:ltered grain distilleries, arranged by States: 

I.:: oS 1-=: _ C>. I" - . " .-:

= I gft I ~~ : ~~';~ I 9C: "" 0'-: ~._ I.o~ O,..J .-.- k tL G Q li 

t;t:lto. ....e~? ~Q ""~ of: ;;"";." g.... o a ee.$- _, ... t::t.... •... ;t --?~

-= t: " _ "" E<:l I _'" I _.:;L." 

g ~.- § ~.- ~ ~ -< E-- f-4 I E-'f 

.AI"h''',," ,•••..........~··r--6- 3.~+' - 200 :1:; 51 -1,000 :!~oo
 Arkll"KlIq...... ......•. .•...... .......••... 1.176 80 94.865 !'~,865 )nhrl>,"ln 5.11;1 ~9t 462,811 462,814 

;"nll(.ctlcllt...................... 100 300 30,000 30.000 lioor~11\ 330 210+ GO. 300 ~. 000 80 I 2<1(1,000 300,300 

11110"'\0 , .. .. . .. .. .. 24. 361 241+ 5. ssg, 344 .. .. . . .. . 5, 8R8. ~44 1n.l1nIl1l 5.077 2'18+ 1,262,2'10 1,262,240 

*,,~:~;,,~::,'::,'::::'-::::'-".~:'.:::::.4.~~...~~~~..•: •. o~'.~~~. · 95' '"~o''' ..·.. ··700 1,005, fog K••llilld''' 11,005 Ui2+ 1.680.280 n.:!!):; 00+ 8.~2.7~'1l 2,533,009 Mnr~.lnllc). : DO 228+ 21,980 21!l 70+ W.8:l:! 38.8Ill 

Mn.",oIIlIKottK SO 300 I 24.000 !,o 200 I 10.000 34.000 MI••oml J,016 23' 2a9, 000 1,010 82+ 83.771 :122.771 Nchl110kLl , __ . __ 2. 826 26tt 742,200.......... I'" !.......... 7·12.200 

Now ,1.'r"o)' 337 50 16,850 00' 16.850 Nllw Yorl<..... 68" 200 137,060 .. 137,060 NOllh CroN,lI"" 75<1 !l7+ ' 73. ~oOO 6,370 1'1;1+ QIG. a:;o 088. 850 Ohio 00 3,934 253+ ros, 1~5 ;;. 146 l(~ 480.03') 1, 487.216 

Ol"\'~'''' __ 00 34 1.;0 5,160 17" 75 13.12.) 18.2"'..5 r('III1~) IVIlnIB __ . 873 215-j- lsa. 5QS ~, 159 I 10'2+ 629,121 817,629 

SoUl" Cllrollo(\.............. 38 IS;; 5,130 100 I 4~ I 0.476 14,605 1'001ll'''"'''' 00............... 747 267+ 200,050 a. GOO, 11 427,2:JU 627.2S6 

Y!rJ.:ioln __ --I 34 6!4- 2.3GO I, 231 57 70.2lG 72.5i6 WOA' \'ll'I:lnl(\ .. , 10 100' I. 01>0 30~, 61 21,42'2 2'2.42'2 

WIRollnAln . .. .. .. .. ~~I 21s+ 160, 00:; 11 I 200 ~. ~OO 162,765 

'l'OLII 00 ~,7, 6781 \ 12.811,012 H,300 I·· ·J4. :J40. &0 ; 1~16~~

SU),l:\IARY. 

Numhl\r 1)( (tuttlu f...·4l nt, l"("~ll'\tered gnLin tlistHlerie,g, ill tho Uuited Stll~8••.•. ·,.-.··· .. -.. 67.li78 .A v\.lrll~t) hlcrefll<o in wo!p;ht of c.:Mtlo ...•..• _ _..•.....•.••.. _ H •• ••• _. pOlll1d8.. 2:!.2+ ')'"t,,1 h,oreo," lro w"I~hl of (:ulllo , <10 ..•. 12,811.(112 NUlJlhtlr I,e ht)~~ if.)ll at 1:t.il!ltt1erc(1 ~r:ah\lli~t,inorieg in tho Unitt\(l Statc-8 .. ...•... 41. :~no L\ViUl'll~'l1 incrcu\lu lu WlH~ht of hf)~H. _ ••••••••• __ .• •••.•••••• ~_ ••••••••••••.•.. pounds.. 10·1+ 'l'(ll>IIIIl~""'U.AO III woll!ht or hog8 ,10 ••• 4.340. OS6 

'1'ot,,1 J1ll1nh~1' Of C~lI,lo lind hog8 fOIl....... 09,068 AYI'l'UJ.!U inorClIH(} In w"l~htof Cllttlt, :lOll hos:~. _..•......•.•••••... ....•.•••.... p01u,,18.. 17&+ 'l'olnllnorcu"" ill "d/tlrt of caUle and hog8 __ oodo 1~1G1, G08 

TaXA'I'ION' OF 1.'RAC'l.'lONAL PARTS OF A GALLON 01" mSTIT,U:D 

SPIRITS, 

J de~irc to invito :your special attentiou to wlmt appenrs to be a press· 

inA" IIced fol' legislation taxing nIl fractions of a galloll IIf distilled spirils. 

nrlcl' the present law any fractional part of a gallon nmountiug to 

OTu}.half gallon or 0\'411', in It cask or package, is taxed as lL gallon, hut 

au,\' fractiunal part t)f a gallon less than one·half gallon iu allY ('ask 01' 

pnt'l,af!c is exempt f!'Olll tax. This provision was nllclonbwdly macIc 

UpOll the assumption t.hat in filliug large llIHubers of IIllCI..lgcs the frat;· 

liOllal parts of a gallou w0l11l1 be indiffen'lltly above or lJelow a half 

galloll, as might happen, a1ll1 that the fractioll~ taxed as full galIoll~

woulll balance the fractions (lxellll't from tax. 

.But ill pl'actico this lISSlIlllptiou IIns not III'o\'ed to he correct. 

It is quito prllcticllble tor the distiller "0 to fill his 1'1Ieka~es as to 

ha\'!> a large fract,ioll less than oue·hall' gallon in nearly C\'cry iuslance. 

Tho tllx·payer does uot omit to avnil himself of Uds oppllrlllnit~·, ;111\1 

COlllSl'qUClItly tnxable fractious, equal to 01' cxcccuilll-:' 11 hlllt~gHllolI,

COMMISSIONER OF INTERNAL REVE~UE.

orcur in packag-cJ'l when fi lIed at the distillery cisterns, on ly infreqnently 

and bY accident, while the ulltaxed fraotion is of oOllstaut occurr~nce,

When spirits remain in the distillery warehouso ('01' a consideraul 

time rhe natural changes in their volume alld proof will I'cmlcl' the 

size of tht, I'l'llctioTl, npon regaugc at the tilllo of withdrawal, a matter 

of C'!mIlCC enl,il·cl~·. as assumed by the statute. 

But 1I111<:b the hll'gel' portion of the spirits manufactured rl'mnins in 

warehouse fol' ~L lwil'I" period onI.y, and ,cr,\' large qUillltiticl-: arc, illlme· 

diatdvahar clItry, remo\"ed to recti(ying houses, where llw untaxed 

frllcti(ms arclII:lc\(' fully :l\"ailabI6 hy the distiller or owuer, 

It- iot' Ill'oha1.JIt' t,hat:1I least the hundred thoUSlllltl p:leka~cs conta,incd 

a 111r~e, ulltaxcll lhwtion upon remonll from wardlOllsl', during' the last 

liseal yea I'! O\'C'!' aud al)()\'e the packages \\'hos13 fJ':wtion::;, t:txccl :lnc.l 

nUblxetl, I"airl.\' ofl'sct, each other. 

Thc <lir()(~t result, of this prllctice, as it has prc\'ftiletl in fMllIer yClLfS, 

is the loss of n. \'cr,\" apprecia.ble aUlouut of rcqmlle. But during the 

Jallt \'C:W a dispositioll has been Ulauif'cstc(1 to proHt by this IlHlthod of 

anliflillg' ta xa t iOIl to II gTca.tl,\" incl'eased cxt.lmt, 

The plall has bcon adopted at se\"cralla.rge distilleries of snbstitutillg 

packages of tell g'HlIol18 (~apncity :1-lld I1pwards in place of tile 1<pirit 

band of orcli lI:1r.y size, for the sole purpose, app:u-entI,y! of obtainill~ the 

bc.>llelit of tlJC llllfaxcll fl'actioll as fl'equently as possibh~.

Thil-' threatells to uc a mattei' of \'er~' seriolls conSef)uence, as the 

proUt cleri,able from the fractions/ especiall~' if trebled 01' f)lItHhnpled, 

iij snllicient to induce 01' to compel competitors to rCso!·t to the ~ame

lll'\'it~l', awl a largo p;lrt of tlte Ilistillel's of Huishell spirits a1l<1 of 

high will('s alrcady dCl:hll'c tunt th<,:'j' sball be forced to adopt, it, 

Tht, tax Itlst thcreb~' is bnt one or the ('\'ils resultillg from this 

practit'l.', 'fhe nmltiplicntioll of packages illcrcaSC8 t,lle labor :Inll exl)elll-1c.' of g':Juging :lIlcl inspection, ll.lld of the reports and a(~C()Ul1ts of the 

]lnCkUA"H\ ~1I1l1 lheir contents, But t,be evil most to be deprecated is an 

ullwlwlcsonlO ri\'aIJ',v of this sort'l which is fonnel to !-Itillluh~te illvention 

and tCI It'ud eontinuallj' to etrorts to oota.iu other :Ie1va.otagos, and t.hose 

~f a Il'Kij 1c.·gitillllltB dmmeter, in adnmce of eo 111 pcti tOI'/:l in business, or 

111 Jlhll~t~ of t,lw bcncflts from fractions in cases where the hLttcr ;trc not 

aVllilnhlc. 

Illlli of the opinion that the practice should be checked without dolay 

anfl that t~IC' ~lc~t rOIllCll~' will be fOllnd ill taxing all fra.ctional parts of 

a ~nlloll lit dls~llIccl spirit::;; und for this purpose 1 respectfully recolllmer.11I that.It.'g'lslatioll bo hail which, ill liou of the presellt method of 

r'xl.IlK and cxc!uptil.lg' fractious, shall authorize tho assessment and col. 

ectloll IIlcll1thl~ ,111 like III:UlIler as other taxes are al>8csscd nud collected, 

of the tux uJlon tho whole numuer of proof gallons or of wine rrallons 

~h~1l11 below 1)1'001", whicb the fractions of gallons ;emoved fro~l each 

1811 er~' warchoIHm Ill'I \" '\o-'-"reo-"to « ..l « <be en .­

DISTILLA.1'(ON }o' FnUl'l'-nO~DED WAREHOUSES FOR FRUIT BRANDY. 

Tl.U} pr(~ductiCln of bral1cl:r f'I'Olll apples, pcaches, and grapes, ex. ChIRIVl'l~', 1:-1 calTicd on U1Hh'r much simplel' rules and restrictions than 

gover'u thl' di~tillalion of all otber artid('s. DilStillerl> of those fmits 

~re eXt'lIIllh'cl I'I'OIll lIIallY of the 11l·o-.isioUlS of law rolating to t110 mallutllcturc ut' MpiJ'its, ulI(kr authorit~· couterreu IIpon the UonllnissiollOl' of

Interllll~ l{l'\'l'lIl1t', with I.he apllI'O\-al of the SeCl'cttu-)' of the l.'reasury, by lIeetlOll :~:!oiii of the U. ~, l{e\·il:.lcd Statutes. 

The IilUitntioll, hllwo\,or, of this allthorit~·to t.be exemption of di"tillt'I's 
LIII LIl ANNUAL }{EPORT OF TilE CO~IMrSSIONF.R OF INTERNAL REY:ENUE. 

of applc~, peaches, and grapcs, 0xclnsi,'ely, operates to pre,ent the distillation of many other f"l1its whose H:'iC for the prollnction of brandy 

WQull1 not jnstij~- the ewplo~'lllent of distilleIies arranged undt'l" and 

collfol'lning' to the generallH'ovil:liolls of law couce.ruing di~tillation,

During every fruit. season applications aro made to distill various 

fl'uits IIndm' the regulnt,iolls cOllccrlling- appl('~, IJcaches, and grapes, 

'J'ht'so applicat,iolls mnst, of course, hI' refused, 'l'his worl,s a hardship 

uwl eompels a waste of Jl'1Iit whi(~h wight, otllerwise hHYC aJl<'l1"lled a 

}ll'Ofit to the owner, ami to the 1'(\Yonl1t'. 

I thillk it would be expedient. to extcn(\ tho provisions of the statute 

to all fruits, 

J>istillerlol of brandy from grapes are nft(mlcd. by the act of i\larch 3, 

1877, tile aunmtage of tltree years' SllJl'Hg'C of rheir product ill SIll'cinl 

bOlldcd wllrehollses, wllielt aro authorized tlJ be established tor that 

plll'pOS(', hut not to exceed ten ill lIuUlbt'r ill anyone colleetioll dilltrict. 

Tlds law enables the grapl'. lmludj" producers to ful1.\' ripen thcir 

spirillol, IUlcl to secure nn aclnl1ltageolls JllHrket 101' them. It also fur· 

nishl's gl't'nter security for Ill(' pa.\"Iuent of the tax UpOIl tllis ebss of 

/'ll'i1its, whieh IllUst. be b'OJIC\(;1! 01' tax-paid at the time of making' tll 

Jll\l1Itlll'y return of their prodnct. Tho extensioll of the 8llllW pl'ivileg 

to di~till('rs of apples antI )leaches and of other fruits whose distillatiou 

lIlay Ill' anthorized under tite reglliatiolls gO\'ornillg the distillnf,iou of 

tho thlits above named migIJt be reasonably expected to illure to the 

lWII('fit, of ille revenue as well us of' the distillers, as the necessity for 

disposillg of the spirits beforo t.he;yhavo reached a profitabl(~ stage in 

order I.e. JIleet tite tax accruing is believed to discourage distillation to 

SOIllB t'xtcnt, 

The compeo!$ation of the ofliccrs alSsigucd to such warehouses would 

be tue chiof adl1itioual expense incurred, but if authority '....ero gh'Cll 

fol' 1h(' a!$sigmuent of otlicers of the class known as storcl,eepcrs and 

gall~l'r:-; to sneit warehouses the I'Xpenfie 'Would be reduced to a mini· 

mlllli. 'l'hc \\'l1l'ebOUSelol I'm' grape brandy lta\-o been established ollly ill 

Ja IifbI'llill, aud foul' W<ll'chOIlSCS IU1\'e b~cn found sufficient for cauh of 

tlJ(' Iwo largo dist,I'icts ill that State, 

I alii of tho opinion tJUt t it would bo ndYisable to make the }>l'o\'isiollR 

of the act of March 3, 1877, applicable to all distillers of fruit unlllll~·.

WOOD-ALOOHOL.-ITS USE IN COl\n'ETI:l'ION wrrH ETllYL ALCOHOL, 

I think it pr01)e1' to rofe.}' to all allt'gcll competition which t:1x·paid 

ethyl aleohol suffers from untaxed wood.·alcohol or Wood'ilaphtha. 

It has been represcntcII to 1Il(~ that manufacturers emplo~'ing fax· 

Jlflid grain alcohol iu their bnsilHllolS tiucl other mauufactnrors SUCI:t'SS· 

fully using wood·naphtha tor like purposes witll results IletJ'imental to 

the bUAille~s of those IIsill/.! alcohol. 

Hill further sta,tod t.hat the pl'Of:e~s of deodorizing wood·alcohol has 

been so flll' perfected as to rendel' it po!;sib"~ to etllplo~' it ill nlilllY of tllO a,l't~ and (I'ades in place of ctltyl alcohol without detection, amI }l0~8ibl:,' with <,qual adnmtage. 

This information has been 80 rccentl;y recei"'ed tbat it has not been 

practicable to full~r ,edfS the 8tatcIlIents made. But I hayc thought it 

be4 to iU"ite attentiou t.o the lUatl(;'rut this t.ime iu view of lhe impor. 

tant consequences wbic). might follow if these representations should 

Jlro,-e to be well foumlerl. 

If wood,nlcollOl can be deodori:r,ol1 to a cousiderable neATel', if not tlUtirel~', its employment ill the vluiollA IIlUllutactUre8 frOID whiuh it hl\li 

heretotore beeu exclnded lIlay affect to some extent the production of 

grain al(~ohol, from \\"1~ic~l, in it~ ~'at?ous ~ral1es, so large a proportion

of the revenuo frolll dl!;t.lllcd BPlI'lt!> IS derived, 

TlJe metit:,-Jatioll, also, of grain alcohol by the additioll thereto of a. 

small proportion of wood, naphtha, iu order to pcrmit the lHle of the alcohol in iDIlustrial IlIlI'SUitS witlHlut pa.yment of tax t.uereou, 1111 lws been 

proposed, would h:mll.r 1I!1(ll'(1 tile uegl'ee 01 su,f'ct.r a,~ainl:lt the use of the 

a.lcobol as (1 ueverago WhICh has beeu attributed to It. 

.. 
. 

. 

. 

/ • LIV	 AJSNUAL REPORT OF THE 

DIVISION OF ASSESSMENTS. 

DETAILS OJ? OPERATIONS IN DISTILLERY WAREHOUSES. 

The following tables furnish detaHed sta,tements in ta,xable gallolls as 

to opt>rat,ions at distillery warehonses during the ~'ear and tho months 

of July, August, a,nd September, 1885; also as to spirits iu the hands 

of wholesal(~ liquor dealers llDd rectHiers, &c., viz: 

I.-Spirits in wurebonses Jnly J., J.884: . 1. By dist,ricts ;Ind mont.hs of production, pages LV to r.xfll, inclu:;.i\'o. 

2. By dist.ricts lind kinds known to thl' trude, pages LXIV lind LXV. 

Non:.-For statl'm"llts of spirits in warehollses at COUlDlellcoment, of previons fisoal 

years,	 see pllg-O CXXIIl.
 

II.-Spil'itll producecl :
 1. Br killds known to the t.rul1A duriug' fiscal year 1884, pa~e LXVlI. 

:.l. By districts allel kinds durill~ fi"cal year 18~5, p;~ge" LXVI, LXVlI, and LXVIII. 

:{. In llggregatll during ye'trs 1t:80, 1881, 183'2, 180:3, 1884, and H385, page eXXlIl. 

IlL-Spirits wit,hdrawn from warobollses: 

1. Tux-paid by <lifierent kinds fiSCI~1 year 1884, pag'() LXX. 

2. Tax-pldd by districts and kinds during fiscal Ylllll' 188;;, pages LXIX ~(t LXX, 

3. Tl1x·paid lly kinds 1884 and 18::15 (,olllparcd, ptlgcs LXXII to LXXIV. 

4. Tax-paid ill agp:regat,e J.881, 1882, 188:l, 18t!4 ilud Itl85, l)age exxnf. 

5. For export b~' districts and kinds during fisl)f~1 .vear 1~4, page LXXXI. 

6. ~'or ex pori, by diat,ricls and kim.!" ,luring fiscal year 181:>5, pagu I.XXXII. 

7. For eXllort by domestic and foreign POIts and kinds in 18tS4, puges L:lO.'XlIl to 

LXXXV. 

ti. For expOl't, by domestic and foreigll ports and ldnds in 1885, pages LXXXVI to 

I.XXXVIII. 

9. For\lxport in aggregllte by yea-I'll during' past tbirtcen years/ pagesLxxxLX toxey. 

10.	 For scientilic pnrposes and tho Uuited States b~' kinas in 1884 and 1885, 

pllgo LXXX. 

n.	 1<'01' munufacturing wl~rehousos b~' districts aud kinds year 1885, page LXXXI. 

12. Lost hy lel\kagein 1884,also hydistri,)tsaud kinds in 1885,1>agesLXXV Ilud LXXVI. 

13.	 Lost by cllsualty, &c., in 1884,'also b~' districts and kinds in 1885, pages LXXIX 

and I.XXX. 

14. Lossell and witbdrawulll not ta,x-paid or for export 1&;1, 1882, 1883, 1884, and 

188.'>, page eXXIlI.
 

IV.-Spirits ill warehlllll:lo, Jnno ao, 1885:
 

1. By district,s and montbs of production, pa,ges XCYlll to eVI, inclusive. • 2. By lHat,rictS all(1 kinds known to the t,rade, pages XCV] and XCVIl. 

3. As compared with quantity in warellOuse June 30, 1384, pago xevll. 

4.	 8ubtlivHled to show qnantity covered b~' tmnst>ortl~tioll and exportation 

bOlldl:l and bl1l:mce covered by wa,rehousing bouds, page ex. (See also pp. 

eXI to exxlI.) 

V.-Snmmary of operations at distillery warehouses for tho fiscal year 1885, sllow· 

ing, ill :tddition to tbo iufol'ln:~t.iou uSllall~' givon, the quanti~y of sllirits l)o~ded for oxport under bonds, tile time 1I~ITlled in which lor delivery of the 

lipirits to the collector of cllsto:m; exceeds tllirty Ilays; also the qUll.ntil,r of 

such llpirits wi (,bdrawn upon paymont of the tax, the quantity llctually with­

.1rawII tor oxport, mul thc quantity remainiug in warehouse June 30, 18B5, 

pllg(\S CVIII and ex. NOTE.-For I:ltAtelllent as to balaDces in warehouses at close of eacb of past seventeen 

fiscal years, 61~e poge eXXIII. 

VI.-Operlltiollli at <1istiller~' warebousos during July, August, and September of 

1084 Imd 1885: 

1.	 Spirits prollucoo in July, Angust, and September, 1884, by montbs, page 

CXXVJII. 

2. Spirits prodneed Slime months in les.'j, b~' mouths and Stll,t,es, poge eXXVIIl. 

3.	 Spirits tax·paid in July, AUg'lIst, a,nd September, 1884, by montbs, page 

exxvlu. 

4. Spiritlllox'pllid same montbs in 1885, by months aud States, page eXXVlII. 

5. Spirit,s witlldmwll forexportiu July, August, and September, 1885, page exxx. 6.	 Spirits witbdrawn for export in July, August, Sel'tember, aud Octouer, 1878, 

1879, 1880, 1801, aud Itj82, and in Jul~', Angust, and September, 188::l, 1884, 

and 1885, page cxxx. 7. Spirits ill warohoulle Novemuer 1, 1881 and 16S2,BDd October 1, 1883,1884, Bnd 

1885. pageexxIX. VII.-Spirits in 1\llnd" of wholesale dealers and rectillers: 

1. Quantity in aggro~ato,by districts, held October 1, 1884, pagcecxXIvand eXXVJ. 

2. QUlllltity by allltrlOts and kiudB held October I, ItlS.'>, pa.ges CXXIV to cx.xvu. VIII.-Quantlty of llpirlts in the United States October I, 1886, page cxxJ.x. 

COMMISSIONER OF INTERNAL REVENUE. LV 

STATE...fENT, by MONTHS of PRODUCTION, of SPIBI1'S in WAREHOUSE'II 

each district of tlte United States, Jlme 30, 1884. 

[In Ul,:<nble gallons.] 

a5 ... d :: o

i =i g .~ ... ... o o	 . §" II ..."'. .. c:;.;: l.:l :5.21 <l "1l O~ 1:.~ Month and year. 'E:; E ...= ~o ·=8 "Z '0 ~<> "'.:::l ...'

t ... 

<> ~.g ., -0:: ~" ",0:< .~ :5	 .t ... -oJ '" E

A .!l '" $ -------,----.----,----,----,----,----,---­ A i": A is ... J

~~~~'s:::::·:·:::••::::. ::.~~ •••:: ••••~:•••• .•••••:••••:•.••....~~.::
 December, 1881 _· 8,OW 6.070 

Jannnrr, 1882................ I, ~15 i\ 281 

}'obrunr" 1882............... ll,722 _ 1"........
 (i,619

~)f:.:::::::::::: •••::::::ii••1.. l~m
 Augwot. 1882 

~":'r~I~~::::·.::::::::::::::::::. ::::::::::
 

llo embtsr.I882 '
 

December, 1882...........
 

J'aouarr. 1883 , 178
 

Febroary.IS83 .......... 107
 

Mareb. 188,'L................. Z17
 

April. 1883................... 85


May. 1883 •••••. . ....•.. I 295 

June. 1883.................... 511 

Joly, 1883......•••••..•...... . .••.• 86 

~EH~~:::::::::::::::::::::::: ::::::~~: .... .. ~~~, ::::::::::
 

Novembtlr, 1883 2, liM 1,558 222 

December. 1883 _.. 577 G,OIO.......... 

330 6,058 4, HZ . . •.. .. . 6. 234 27, 425 675 ••••.. 4,530 30,876 2,282 .••••• 650 4,786 14,126 2,166 

MG 5,001 22,669 2,485 

158 4,965 37,621 3,669 

_•...... ~061 206,0'17 ~(90 --OO:-ml 920,680 1~.015

I··..··· .1 1,550 

94.. :::::::::: :::::::::: 1,~~ 1,591 _....... 4,002
 

I,IM ,... 

575 _.. 

{46 -...... 2.037..........
 

I,~~ ~l:m I:::::::::: 

019 43. 06'l 1,108 24, HO 

2,021 95.519 

3, 031 83, 260 

5,598 107.967 

6,407 110,514 

8,755 86,142 

9,101 70,712 

••::.:~
 768 

552 

3.677 

::::l 

3.971 

6,403 

5,797 

4,607 

4,582 

2.732 

_	 .. 

45 

182 

439 

456 

2.817 

3. 550 

3,242 

597 

Ji;, 491 

15,733 

9,719 

13.H7 

7.122 

26.239 

3.4551 

910 

~*bUIl~" 1884 Jla 1:ry• 1~4

A • 1884 1& . 1884 J y. 1884 uno, 1884...... 

TotaI.•••••••.••
---

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

LVII LVI A~~UAL REPORT OF THE CO~f.MISSlONER OF INTERNAL REVE~'UE.

STdTEMENT, by MON1'HS of PRODUCTION, of SPIRITS, !fo.-Continued. .'IT""' TEMEN'J.~ lJy :MONTH,<; of PRODUCTION, of SPIRiTS, g-c.-Continued. 

[In t<lxnblo gallons,] (In taxable ~all()l\6.]

... 

'" ... 

" 

~.~ Month .nli yo..r. I ;; g 

.il 

t:r;'" __I~__r:._.__ f/) • 

Previo,," to Juno. 1881 653 '.......... 37,424 1.348 I .
 · 

... ., ... ... - I =, ... ... S .... ..'" 5 ... ..'" '" ... '"

0 (J w. 0 e­ .-" ... '1: • '" ].!i 'Oc: ~.c .b'o ~~ I -=;3 .~ ::;g 

-'"

"'''' ~'" ;e.~ ~.S Mouth and YOM'. -:: =;::l '~'<l ..c"" ~H ~<; '<l ..c" .... " I ,;' "

0 .... e='" - .. 0;; "<I) .... <­ tJ:i '= <­ 0 .~ <I)

e:; iii" 

... '" ..'" .,ai 

., (J I '" I '" 'i: " .~~. ~~ l<i" Bi' ~o I ~~.... 

..'" 

",0

~e: ... -0 .-"'~,. '" 0 

'<l .. 

.... ~€ '<l -g~" -"~ I ~~-=t<i 0 "5 e 0 " .. 0 .::

'" 0 

rn rn

..

...

'" ... Q 

.g~ ~.~ ..b~ 'l:~

~B ~~ .cZ ... i~ ~~ l> 04l Q .­ rn 

Pro';OUB to JUliO. 1881. 271,945 1,059.079 176.1641 856.6441 179.296 June J881........ 361 289, OOG U7.924 17U, 9251 5~o, 6~'7 125,310 

July' 1881................. 168 111,267 389.386 80,689 208.2S4 'I 71. 134 

AUJt:'8t. 1881. · 209 6.744 153.862 41.747 61, 262 2~. 725 

~~{ii~l~\~~~:~:~~:tH ~L;Y~ f:r~ IIE<!i ~~HH ···~:~·~.l:::~::;I:: Soplember. 1881-....... 33,962 487.220 15.391 150,859 57.822

October 1881................. 216,470 956.726 46.8;lU 281.634 79,574
 November,1SS1 ••.•...••. 14.670 40 .••....... 4.208 ..
 Kove,ober. 1881...... ... ..... . 1,320 351,519 1.205,648 82,628 450,609 171.131 

Decemhor.I88I............... 8~0 I 17.435 1.3691 ..
 December. 1881-.............. 3,200 429,060 1,6()1),169 1St. 621 595,764 2'25.361
 Januur~', 1882 4.0281 161 I , 19.599 2.660 I..···· .. January 1882................ 3,638 3,719 4,16.147 1,66.3.550 100,75<1 641.401 202.281 

FebnllLry, 1882 _....... 4,2l7 1,529 0_ ••••• _.. 10,502 45 .
 Februnr;·. 1882.. 451 409.155 1,508,316 216. 023 6~1, 961 200,560 

Marob, 1882 · 421,719 I, (;38. f,()4 22",348 721.475 278,287 

ti~~~~H~.~:::::::::::::::::: AJlril. IBS2 1.492.......... 333,388 I, 3M, 859 19], 753 020,404 167.019 :::::::::: ~:~~ I::::::~~~: :::::::::: ~HH ::::~:i~~: :::::::::: May. 1882 22 255.624 075,727 158,577 4JO, 452 111.541 Juno. 1882................ 5.884 I 1,433.......... 106.800 ..
 JUlIO. 1882... 517 30.080 382.70·' 33,265 89,797 I 48, 183 Jnl~·. 1882......... 8H 30. [/-10 20.400 3.850 8.321 f~:;,~~~i88i:::::::·.:::::::::.. ··..875· 1~:~~ ......230· :::::::::: ...::'.::~. :::::::::: :::::::::: 

Soptombor.I882.............. 8,213 409 40 BSO ..
 t~~:'~::'2i882:::::::::::::: ::::::::. ::::::::::1:::::::::: :::: :::::::1'" ·:i:4is·\:::::::::·.! ~~ October. 1882................. 132 .
 Ootobor. 1882................ 1 25.026 1 3.821 · ..• 1·····.. ···
 No..ember,I882 104.489 4.6181 3,9:;8 21.100 ~~~.:~~o;:'I~.:::::::::::::: :::::::::: :::::::::: · ·446· :::::::::: 22. nl :::::::::: :::::::::: DeoornOOr. 11182.... 1,591.......... 55.783 209. 130 23.774 I 64,294 86.185 

J.unary.I883 123.675 362.742 26.613 'I 22'1,656 121,673 

Febr..ar)·, 1883 "...... 106,465 368,217 19.353 231.362 lUI. 702 . 147. 788 [~S. 73,' 61,275 272,818 145,501 

156,651 f>70,395 137.2~9 293.617 135,636 J 1 104,950 586,427 171.816 344,993 95.096 

600...... 19.328 14'1,743 71l.7f10 121.610 13,002 

4.117 4(,1 2,310 11,074 2,257 

J.a!l2............................... 1.002 

1,765........... 258......... 991 Il~ili;·);;;;·))· 486 2.620 . 172 6,390.......... 2,105 

••i,:;::~~; ••••fill·I;:;.;.~.,ii;:iii iii ::: I.••• :.:~ ••iii;ii:)i 

Novombor. 1883.............. 1.835 1.535 .
 1.322 13.501 120.429 4,176 36,538 J9. on December. 1883............... 7. 167 24. 687 13. 625 162
 ~..... 1,326 74, ·121 3()(J,986 48, 1531 77.897 64,103 January. 1884....... 72.102.. 38.232 6,490 6.007
 365 13&.721 520.308 39.371 105.034 85,684 Fobnlary. 1884.... 2,853 114.829 :.... 700 7.800 3;~469 129,182 445.064 45.079 176,0.13 101.31)8 1,10.1'011,1884.... 200.279 .. 1,852 65.951 78.666 159,5[;1 U33.366 9·'.721 282.592 131.106 

.April.18ll-1 100.344 1 63.J25 47.£114, .. 100, 243 7~~.1l8~ 13?, 0~2 368, ()(JS 15a, 694 

Muy. 18~ 2.556 I 331,053 12.473 2.11A JlI.4:16 33. 67~ 149.071 633.306 222, 861 I 362.999 141,360 JUlle. 1884.................... 332,454 743 IG.~.283 ll,52'l
 . 12,982 ()(J,635 198, 410 142,854 123,080 47,081 1
 

Total............ ....... 30.55311,394,2491-17.3591-5-,413 1,033. 3S71 238, ~70
 --6,92G 20.3031l3,472 15.218,609 20.809~13.0SS,104111,349,8761~,-li8

1aIaroh. 18S:1 

Aprll.Je83 

lIay,l883 

June, 1883.................... 

July. 1883...... 

AUK·,.t,l883 

~tember. 18&3 Ne ber.l883 

n::ember.1883 

J ember. 1883 F.~uary. 18114 

Me ";,ar,.I884 A &di ,188-10..... 

'1~"'" J y. 1 nue, 884....... 

Totals 
---- --------------

LVllI ANNUAL REPORT OF THE COMMISSIONER OF INTERNAL REVENUE. LIX 

STATEMENT, by MONTHS of PROD UCTION, of SPIRITS, 4"c.-Continued. ST.tfTEMEN1', by MONTHS of PRODUCTION, of SPIRIT,';, .j'·o.-Continued. 

[In t"""ble gullons.] 

iii j j .,; 

-" 

--I"' :; ::<I ::<l :a '" ] :a c.. = II>

;:. 'o~ ~~ 0. oW. Q. i:S e ~. ~.".;. ....:I... oW'-=: ~..... ~'C 0 .g Month lind year. ::q ~~ .g~ aC= :S~ -;:= ;:a Month lind year. I ... 

Z c.., 1:::=, !:i:l _0 d'JO ·.... 0 'w C qj.= f¥1..cl ott: IJl\I ..... co llCl 0 0 ;at) ;eo :; ~. .,
 

B"E -= ., t .-'l1 5
 'C'" .~ .f g 'E .!3 to 

-------,--_. Co< Eo< I'« 1n A A

Pre,.ion~toJ"une.I88I........ &;.749 .••.••.... .......•.. 1119 L.•...........................
 pnwiou.toJ"uno,1881···..··1 2.408 June. 1881 2,73R 

f~i:~:~~~i::::::::::::::::: 11:~~ (--T~~fl:::::::::::::::::~: Juh' IllSl ],491 :::::::::: .. J~~. :::::::::: 

(In tuabl.. gallons.] 

c.. 

El

..
 

b:l 

~.

Z.~

..."" ..

0«> 

.~

-.; A 

A.o;,;..~. 1881....... . 1
 SeptomberL 1881.............. 51,334 1.729 42 .•.............•........................
 SePt"ml>er.1881.............. 5.646 489
 Oolobcr.llllll. 164.922 2.~00 1.276 133 ......••.. Octt.bcr 1881. ·•······ 2.423 492
 November. 1881 165.292 478 033 1. 048 1 .
 November, 1881........ .•.•.• 7,008
 December. 188l. 104.52'2 3.327 1.137,.......... .......••. 46 1 .
 

Angllst. 1882 3.083......... 4.120
 

September, 1882.............. 22,807 220 4.005 I
 

Octobor, 1882................. 23.477 2.714 ! ,
 

N,n'ember, 1882 30,904 ll-I2 i··· ..····.J..........
 2,209


December. 188:.!............... 73.41\0 17.6.34 !.......... r;.73~
 J nuuary. 1883 58, 0971 4.158 I.......... ... 3. 400
 

F"hluarl·,.1883 74.651 7.855 """"" 5.080
 

Maroh, 1883 .•..•.... """" OG,0711 2.234 10.979
 

April, 1883 83,227 14,469 .........• 18,006
 

May. 1883.................... 101,365 9.870.......... 44 .......•.. 21, 12'l
 June. 1883.................... GI,703 5.438 900 82 7.239
 

i~:u~~s83:::::::::::::::::: 9'~f g~ :::::::::: ....i:467· :::::::::: .•....1~:. S<>f,h'mnor.I883.............. 487 10,4l!9 ,.......... 193
 

0" obor. 1883 . .. .•. . . . . . 10.845 3, 790 631 . .. 2, 161
 

November, 1883.............. 82.271 12.658 264 48>1 87 7.966
 

Dccember.l883............... 117.382 34,833 574 413 793 8.9114
 

Jaunury, 1884 1106.494 38,76.5 402 2.286 .......... 16.452
 

February, 1884 ••• 120.889 10,782 1,198 I 181.......... 15,078
 

March, ]884 151.97d 25.438/ 1.483 I 500.......... 47.:J6.I
 

April. 1884 156, 831 47.025 4,483, 3,5&i.......... 39. 145
 

MI\Y. 1884 194, 071 34.5.19 8,707 " l,9Q9.......... 3G.892
 

Jone. 1884 /134, 700 133.2471 6,558 9471 SS9 36.066
 

1
 

l< 

Q 

... 

Q 

... ;., 

'C 

QQrJ "0 

~..,

'" 'E 

- Eo< 

l< 

Q 

lOt; 

... 

0 

~~.. 0 

~~.

""., 

II> 

.~

... 

0 

., 

.;:Q 

~..:4 .~ .. ":>Q 

~I>o

.:n 

~?i

" '" l< 

Eo< 

, ··········1·········· j 329....
 

2,558 ........•.
 323
 

.....•.... SSG ...•.... 

Jllnnury,1882 115,S:U 362 L .
 February.1882............... 75,O·i7 'I 612 .••••.; •••: ··········1 728 .
 ~i;~~~~i~~k::::::::::::::: i:m :::::::::: :::::::::: :::::::::: :::::::::: March, l882 100,777 7.780 223 3.848 . March, 1882 .,. .. .. . 7. 305 3. 637
 Al.rn, 1882................... 73,A68 256 3.901 .
 MllY. 1882.................... 09.939 5.680 4,014.......... 5. U8 ..
 June, 1882.................... 43.792 1 3. l:l91 .1 I, 4081 .
 ~.\~J::::::::::::::::::::: ..J~~~. m:::::::::: :::::::::: :::::::::: July, 1882........... 13.631 1.0371 3,130 I ··.. · 1 · 1 .
 

0 

b 

;g~

05::: 

-F£l< 

.~ Q 

~Z ..... 

"0Q 

l< 

Eo< 

Q 

z 

'0. 

... " .~:= _2

.. ..
 ;;j:;J 

..c:; 

1: 

, . 7.433 . 3.610 . 5.434 94
 

3.905 . 2. 946 1 .
 

13.480 , . 

I~:H! 10, 383
 

iJ~ I:::::::::: . 

.. 

. ig;~:i~:~~~~~~~~:~~~~ ~~~~~~~~~~ ::::::~i~: ::::~::~~: ~:~~~~~~~f~~~~~~~~ ····~~iFat~~~~~~~: Novemher.1S82 :/.......... 3.328. ' .
 

December. 18-'2............... 17,437 1,162 421 7,305 .
 January. 1883 I, oa.~ . 6.536 .......•..
 February. 1883 6, 395 407 2,106.......... 2,162 .
 March, 1883.................. 553 6, 317 7, 527 1

, 227
 ~rll,l8S3 44 9-15 5.065 6,2851 188
 

y.l883 11.510 902 4,031 1.959'1 13~
 

:::::::::: . i~~:!~~:::·:::::::::::::: :::::::::: ~:~~ ... ~:~. :::::::::: :::::::::: U~·I:::::::::: Sept<:mbcr, 1883.............. 2.000 2,774.......... 437 ..
 . .•. gctober, 1~83................. 3.313 499 2,614.......... 5,312 87
 649
 DoV8mber, 1883 .••... 48.201 530 12,323 3.003.......... 4,533 189
 2,821 J ecember. 1883 406 9.686.... 18,216 176
 ~~Qary. 1884 .•.••. S.900 272 9,759 15,024 385
 Mrlj.ary, 1884 16.150 2.812 10.535 221> 924 412
 

A a~ • 1884.................. 2.075 3. 722 19.990.. . . . . . . .. 28.336 614
 

Mf..r i~""""""""'" 2. 006 3, 599 U.051 4. 343 .. ••. • . •.. 13.65-l 1.020
 

Jult. 18&1······ .. ····•··.. ··· 2'28~' 3.738\ 35.863 4.693 1~.8ll-1l 607
 

Ulld&r eelz..•· IS, 091 3. 451 31,783 8. 987 39.907 624
 

Tot.als 2,996, 358 45-t 231 47. 5~51~266 ].769 303, 5401- 3.470
 T~~·· .. ··..·· ..···· :..:.:..:.:.:'''' .:..:..:.:..:.:.:.::.:.1.:..:..:.:..:.:.:.::.:..:..:..:.:.:.:.:.:.:.:.:..:..:.:.:.:.:.:.:.:=.:.:..:..:..:..·....····· otals.................. 183.437 32,859 183,910 22.211 437 270,0891 '" 817
 
LX ANNUAL REPORT 01" TIlE
 

STA7'EMEN1', by M010lTBS 0/ PIWDUCTION, 0/ SPIRITS, .f·c.-Continued.
 

[111 1~J(llblo gnllons.] 

COMMISSIONER OF INTERNAL !lliVENUE. LXI 

S7A7·J:.'Jl(ENT, by lJIONTHS 0/ PIlOn UCTION, IJ/ S['lllITS, <j'·c.-Continu'·fl. 

LIu tl\xlIlIlo ",lIonR. J 

is § ...

o ",

" 'C • ::I

c. " 5· Ole ~" ... r.." '0 '0. o :5.5 .,,, ::c;:e :ag,. ", .. 1;: ... c; Q~ :<3,E C''';''' 

)font h nod ye:u-. o ~= "<: <0 " £: ~. 'E" <>" ... 'E~ 1:" .~~ ,:::l., ..,= c-;.. '"' ...," .. 0 ;S "', gg .:c= ~~ .::" $=-. ;;+-­ .c ':p.; '" "... ~~ or ;; i: ~~ .~ is ::: Z E-ot :­

Prt)\'itllllltO Junc, 1881. .......... 8.305 2,8621.................... 99.970 40.641
 

JIIIll'.I88I. 8.775 7.TJ7, 111.437 {jr•• 10l
 

Jul\'. 1881.................... 8.m 5.093 602 , 84.927 59.136
 

Allj:U_t, 1881 1
 3.0:'& 0. O~l 455 I.......... 06.lm 10.308


SI'}llcmbN. J88I.............. J2.!lIIU ~l. a,.:l 712 1 110.432 I 00,731
 

Oclobor, 1881. 1.......... J9.636 N,4(18 525 1.......... 180.821 80.8GO
 

NO"'·Tubor. IllS!.............. 31.427 a. Gn I Qoa I 197,174 89,616
 

I),·c'·'IOber. 1881...... 27. SUO Co, ilia ]67 , "1188, 385 100. 357
 

JnUlwry. 1882 31,618 7.007 1.009.......... 120.254 102.880
 

I/O!>.·"OI y. 1882 1..··...... n aGo. 1-1.2&8 1.207 .......... 104,72/1 107.862
 

MlI.·ch. 1882..... 26.70t 12. '1051 I. -120 500 146,791 I 118. 2'~6
 

1\ u'f1, 1882 20,600 12.5-19 1,055 1 OJO 157.400, 116,07.
 lt~,y. 18112 I j 2~, 2.10 1 H. MIU 1, 02~ I I, 039 I~~, ~O! Ill). 301
 

J\Il'Il. 1882.......... 2'.llI7 Q.4().1 1.05G 1.084 12_.26i' 06.846 J Illy, I~A2 22,075 5,981 1.247 I, G47 100.810 AlI~ulIt. 1882 0,218 312 1,326 :12,6S'J 

SolllClnbor. J882.............. S.025 IAI 1.301 53,985 37.835 

001"00." l8S'l................. 10.351 7,H52 1.4181'" ......1110.320 49,763
 

l'I'OI'I-n,bm', 1882............... 14,507 7,071 1.203 1.205 114.3GO 48.843
 

DCC"lIlber, 1882......... 28,5G8 13.3'21 1.086 I, G6S 108. 351 ;>4.• JO:'
 

Jannory.I883....... Iii. 0", 13.890 1.:181 1.737 I lJO.O;'O :.0.990
 

Fobl'lll\ry, 18il3..... H. $017 11.757 1,775....... 79,303 .9.974
 lbroh.I~....... 17.778 10.0:'7 2,499 I. 318 02. 542 4~. 371
 

'\I)rll. 1883.............. 23.700 12. S27 I 2,600 I. 577 102. Of0 41.0GIi
 

lIa\". 1883 I.......... 32, 408 22.006 3.770 3.743 82, 252 42.612


Juno, 1883 , 11.127 13.012 I 3.275 4.012 61, 008 

Jill)'. 1883 \... 1,639 7, G97 1.970 2, 624 31,878 All~Uf\t,l8S3.................. 438 5.003 578 2, Gll1 20.6:>8 I .. Scl'lcII'oor,.!883 1.......... 8Il 4.7.1 1,6-12 2, 538 17.754 .. October. IlItI'l ' M8 3, &.'>4 2,789 2, IH G9, G76 I...... . ..
 NO\'NUbllr, 1883 ,......... 2.49'2 7,0:12 S,980.......... 102, B40 2, M8
 D""cmbor.1883 I... 3.287 11.lJ{) 2••01 174.(11)11 •• :JI5
 

.l"ntlA1 J·,1884 1,410 1\,410 13,831 2,960 1.914 121,470 67.777
 lI'ilbrul\rJ·. 1884 I 1. (;:'6 29.7ll4 18,079 2. Ba. :1, 7(;81 98,328 70.5G9
 

lIAroh, 1l>ll4............ 1,780 &1. 120 24.502 3, &9, 1

1 4,016 152,784 SO. 7~
 April. 1884.................... 1.702 .0. 200 ~IH69 1 S.422 3.873 193,886 In.8-.lG
 }ll~" ISS. 2,030 60,300 27, 132' 2.908 1,630 200.606 79,263
 

LJ·:~~rl:..,;ro:::::::::::::::: ...... ....~~.. ~~~ ....~.~'.~~~ .......~~~. :::::::::: ..~~'.~~ I.... :~,.~~
 

'I'ota19 --0-,370'720,01:) 430. Q:;2 OO'356r~9~1~971r~. 686
 

.., .:: 

;:: t: o

:-; Z ... oJ ~eS .... = Monlh ,,:: nnd yo:!r. i~ .- p

-" ~'a ~o ;SO 

.., "" 

;;: ;;

ii: iii
 

o 

i3... 

o
 

10
 .;: 

"' 

",-­f 

:i: 

,2 

i5 

'0 

'E 

.!! 

"" 

;; 

;;; ---.- I 

rro\'lolU! to Juno, 1881...... 4531 534 32.261 20.377
 Jon.e. IUI. 1.......... Zl~ I 40,099 10. r,;;2
 

Jnly.I88I -j-....... 4U 1.717 24.7n
 

AUJ:"81.1881 ' 87 12,OJP I 24.337
 

SIlpklULer. 1881 !1.870 20.!lO8 

Oolohl'r. 1881 .••. 33.002 2'1.273 

XO\·CIlIb,'r. 1881...... 43 ~I. 000 U:l, 9~O

DccoOlbc·r. 1881. .•. J52.......... 3B.61:1 01.0(;$ 

·JAnU[try. ISIl2.. 119 til 16,12,\ .S.1l78
 

]<'"brll"I'.\-' 11l82............... 70 79 3.650 66. 2~4
 

Mllr<lh. lij82 125 217 29.718 47. SliO
 AI)ril.1S~2 78 84 21.951 Oil. 7<15
 MII~·. 18B2 oa 51,30a 38,r>87
 

Jllno. 1882.................... 80 14,889 20, 636
 

July. 18H2 ~. 300
 

A"j.:II~t. 11\82 '''1 91 I 6. SOD


5 

.... 

o 

"".. 

'E..
 

;;;
 

;i
 

2, 178
 

12.. 3112
 

21.060 

IQ.046 

9,008 

U,038 

24,966 

8.433 

2.461
 

2,602
 

1.0·10
 

\,479
 

3,098
 

~l, 740
 

370
 

6

o 

....

..

o

" "5 

-:::
 

.::
 

i

.. 

H.870._ 

16.062 

5.178 

3. 184 1
 

1.147 

1.617 

2.383
 

1.83·)
 

1.226
 

4,272
 

701
 

41
 

... 

o 

",

.. .;: 

;: 

==.2 

::5 

§ 

u 

. 

. 

. 

.. 

.
 

.
 

..
 

..
 

.
 288
 

1.437
 

651
 

464
 

228
 

363
 

I 278 179 .
 SIlpl<'lllb'·'·. 1882.............. 236 2~, 687 , 1.287.......... S03
 

Ocloh"r, 1~1l2 ~IO I 0.070.......... 2,626 768 1,000
 

NU\'Nnb"r, 18R2 02 3,070 23,525 1,658 2,756 508
 nue"'"""r. lSS'l 37 417 2~. 475 H.678 I 2, 400 282 595
 Jl\nUBr~'. 11183 483 1.078 3'l. ~71! ~. 679 6.672 5, 130 486
 

}"·bnmry. 1&3 557 1.90:; 1.537 51.5:':; 5.886 3.!lO5 417
 

:.1<Ir<'ll. IAA1.................. 1.515 2.881 0.023 GO. 07(; 0. 003 2,480 1.703
 

April. 18lJ3 1. 8'28 3.3<.'2 57,OSS 20. a27 5.192 2.102 8t5
 

Mu)'. IflIl3 1. 038 I 4.128 I 1I0,60S 25.49'l 7, ~9 2.611
 

,T"n,·. 181<3. 6SS 4.807 60. 119 19.118 7. 110 200
 

.Tuly. 1lll!3.. 443 4.030 5.474 1.629 179 289 ..
 AUll"Rl. 181>3 420 3.634 G, 709 113 3,;7
 

lWptembor. 1883.............. 457 4.O'n 2, 003 .
 O~loh~r. 11183..... 179 5.499 0.342 ·1 273


N'''·''lIlb••r. 18ll3........ 1,019 9. J91 20.178 1 1.030 415
 

Dcct',u\);)r. IlllI:l 2.274 11.lJ{I~ 23.200 6,214 1,487
 

JUII""r,\'. lli84 .. 4,94'1 11. 17~ 0, ~33 21.107 6,860 3,3·j8
 

Fehnmrl', 1884 5. 931 13. ~5G 7.301 18,400 0. 786 3.407
 

Mu.oh. 18lI4.. 6.124 15.761 10.000 17,17·1 7.185.......... 5. J71
 

April. 18~\ . 5.469 17.887 66. OS:; 11,803 '1,977 U.I00 4,247
 

YU)·. 18lI1 6.694 20.627 128.234 12,001 J,777 30,806 I 3,568
 Juuo. Illll-I.................... 5.946 21.858 1 JbO.772 13.601 211 24,876 2,337
 

Under ."I7.Uro................ 6.492 , 1 1

: .
 

Total ---si'587" 159,565 ,I, Jl6, 3781 922.051 203.000 132,1981-36,893 
Lxn ANNUAL REPORT OF THE CO~lMISSIONER m' INTERNAL REVENUE. LXIII 

STt1'1'BMENT, by MONTHS of PRODUCTION, of SPIRITS, <f·o.-CollLinned. STATE.MEN'l~ by ;lfOlV'l'HS of PRODUCTION, of SPIRITS, .J·o.-Continucd. 

• [In tll""ble 1("lIons.] lIn taxablo gallons.]

o! I .. e § <e '" i: ';:; ... .\l" ::- T, <> ... " " 0 0" E-< .... .. .... 

0 .... ... .... I .. I ,s .. I .... ., . O' ,,0 " 'k ~g Month snd year. I I/}~ .-....'" r.-.=: -'"

~a .

-'" ~~ .. .., 0 

E --g -=.:: '" " i:l "-l 

.. .. ., .... 

0 

... .. " . " ].g Month o.nd year. .~ ''.j " :E "'.. ';::: ;a0lJ ..,'" :a OJ

:a ""t: .. :E c 

0 .il r., ----.--------- I/} 

­ Pre"ious to .Tune. 1881 .••.•. June 1lll\1............
 ~:O~:OiS;;~~.~~l.~~.. ~~~~:::::::: :::::::::: :::::::::: ~U~ 1-·····872· :::::::::: :::::::::: "'--3:482 July:1881......
 AII"lIilt ISS!. ..-..,
 

~~~~~~:'8fisi:::::::::::::: SePtcmilel'.1881......................................
 :::::::::: :::::::::: U:~~ I::::~':~~~: :::::::::: :::::::::: ~:ng Oololll,r 1881.........................................
 00\.OhOl·.1881. 1 20.3261.......... 1,",:11
 Nn elJll:br, 1881......................................
 No,-ombor, IS81 "........ IG,621 1 , .......... 3.6&~

Doccmhor, 188l ,... 28,146 . oj., 050 JRllliar\" I~S~ . S,2i)4 . fl. 211 Febl'llah', 188~ • 14,870 1 .1... 5.0nO

,}lnl'ch. 18.82 1 20. 276 1'" ···..·.. ··1 3.129 ~~J':\ :·i:i••i·.·i.··)••••·i••)))) ~~>Ait::::::::::::::::::::::::::::: :::::::] iH~! :::::::::: :::::::::: ::::::::::1 H~

.. 

'" 

~~" 

....r. .: L 

'1:" .,

.. 

i:l 

28,203 

30.001 

18.728 

27,811 

401.00,; 

41,170 

3,702: 683 3,4<>0,909 

3.769.434 m 3. 2nS06 ·····:f .•i).i••••:••

1 2.520,004 

1.140.890 

., ,;, .~ :il 

o . 

.:=" ... .... .... o . 0 t:~ ,::e .... 0':: Q.S J;g :E t; .. :as :as .:; § 

f :E c:'"

r;; 

7.4141 . 2.9&1.221 9.108 . 2. 3G5. 2M 1.400 . 1,212.900 . 477,280 

3,21l1 1 I. 09~, 680 al2 .. 2.200,816 4,614 .. _ . 3.004,0112 

3 ~2<1 499 

308,424 i~~~~~~~sii".·.·.·::: ..::..:: ::..:::..::::: ::::::::::/.::::::::::-.1 l~: ~~~ ::::::::::::1 HI. 170 SOpl~ml"'r, 1882 1 4,610 .. 179,137 0010bOl,.11'82......................................... 11,231 ~,03S 1 270.554­ No"ember, 1882............. 24.249 3.622 . 4;l6. UOO ~~ii~~~:{\~L:H~ ~H;> H;;L ~!J~ Deceruber,ISS2 ..·· .. ···· ········· · ·1 27.5&11 4.~S9 ,._ . :HLi: ;H~/ :;;LJ:::::i~;; l. 000. 951; DeCOlllbN\ 18S2............... 11.060 II.......... 4.251
 JaDuHrr, 1883 . ....................
 1.338.422 Jauuo.ry.1883................. 44 18.!1~5 3,07li
 F..bmnry. l883 ·• ·.1 13.100 I 402, . 1.219,635 Fobrlll'Lr,Y, 1883................ 20 48, 16,855. 117 686 8,3rO
 March.I8S3 , 11.618 461 . 1.626,29'2 Mnrch. 1883................... 300 li58 32, P80 I..........
 437 591 9.630
 April. 18S3 .••.•..................
 1,843,774 April. 1883.................... 377 258 50,634.......... I. 1ol8 13.701
 2.028.735 MIIY, 1883..................... 798 224 04,507, 949 If•• 075
 811,040 JUliO. 1883 333. 176 88, 39~ .. 04r. 12.100 109.060 Jul~·. 1883........ ..• 550 90 7",636 372 4,258
 r~:l~~~ ~~~ ~ ~ ~:: ~~: ~~: ~ : ~::::: ~ : ~:: ~ : ~~:. ~~~. ::::::::~~: ~~ ~::~ ~~ 139, GOO Aul!lIst.,l883.................. 52·3 56.553,.......... 107 3.78l
 140.973 Soploml)ol', 1883 386 63.734 I.......... 381 4.3UI ~f~~:::'r?~~i:l~~~~ .. ::::::::::::::::::::::::::::::::::::: i,'24g' ... ,.ili:.ii,j· :::::::::::.
 277,511 Ootobor, 1883................. 550 77.523 142 647 6,076
 No"emlJer. 181>3 . ........... _- .
 731.815 Novolobor.I883............... 450 61 69.582 74l 652 11.080
 Deeerub",.r. 188.3 , 30,31.9 679. .. . l, 241. 529 Decomhcr, 1883............... 1. 191 68 65, 1i)4 7:38 753 14.632
 Januar)', 188,1 . - , , .. , •••• ,....... Jr,,479 10.42<1 2.323
 1.708.41\6 JRnllal'~" 18M. 1.220 384 ,;I,6:l2.......... 7G.1 1,409 14.614
 Fobrunry. 18S1 :18,822 10.426 778 1,778.48' Febrnal'y, 1884.. 2.638 1.275 60,109 __ 001 2,637 17.344 Jobrc},. 1884 4~. 673 21.764 2.235 2.677.960 }furoh, 1884................... 2.337 2,047 57.222.......... 1.028 2.424 17,401 t P1il• 1884 1 40.420 10.405 735
 2, 876. 050 AjI1'1l.1884 2.666 1.930 flS,425!.......... 859 2,420 18.932 a)·.1884............................................ «,279 3.368 ..
 3, 2LQ. 377 May, 1884..... . 2. 29f. 2. \139 94.529 __ 700 2. 146 16.123 bUDe-, 18~...... .. •.....•.. .•• 27, Sill 16, 420 I 1.124 2.336.422 

t':.d~/::t.~·ro: Dlle.. 8QUnro . __ o. o. 0 _ e ••••• "" e e.' .eo. _0 •• o. 6,74Q ::::::::::::::: ~', ~~: ~: ~~: ~~'. ~~I 257' ~'. ~~~ ~: ~~~ .•... ~~'.:~~ Tota18 ....•. 779, flS7 206, 130 7. 195 63,502.551 Tntals :.. : l7,95'l 13,352 1.491.134 i 2,170 7.521 19.075 -251•.210 
DIFFERENT KINDS OF SPIRITS IN WAREHOUSE JUNE 30, 1884. 

STLlTEMENT of tile QUANTITY, in TdXABLB G.ALLO~'S, of eack KINfl of SPIBI'fS 118 KNOWN 10 tile TlIdDE, REM£INLNG in DIS7'1L­

LERY WAREHOUSES J,qte :30, 1884.
 

Pore, 

Donrbon Rye AJcohoJ. In' h . nentm!, or Mnie"oCu":.l.". .'-\"'gre!!aie. Specific kinds of s}>irits reported Dist.ritJt and State. I 'Rum. Gin. 19 wmes. whisky. whisky. coloJ..'Ile ., .. in" )JiscellanooWl" col ullin.

~pirit.~.

GaUo1,., GaUom. GaUo1l.... GaU""8, Galloll8. GaUon8. G(/ll<l~UI. Gallo"8. GaUo"8. 

Alabama............. .•.... 2.061 2,061 

ArkansM...................... 590 40,950 41,;;40 COni whisk\-. 

First California......... 1,582 45,337............ 155,007 5,001 206,!J27 Whent wbigl.·y. 

FourthCnlifomla .. 

~~;;;~~~~.::::::::::::::::::::::::::::::: ·· 579· :::::::::::: :::::::::::: ~~:~9l).C::::::::: :::.:::::::: ..·.. 49:006· ~U~g COt'll whisky. 

l'i1'8I. DHuoi9.. . . .. 5,!).I8 15,923 40,959 29, 900 827,944 020.680 W hi"ky. 

tc;,o~Hm::~\;·:: ::::::::::: 4~: g~ '7:803' :::::::.:::: ::::::::::::.::::::::::':::::::::::: .::::: :::::: .....i7; 322' 1 ~~: ~~~ SOlll'lnosh; I've 90111' mush.
 

Fifth Illinois.................. 174, O~ 323,010 1 ' 08, 529 1 828,030 I....... 1, 394, ~40 , •
 Eir:btlJ lJliDOi~..... 3,034 3,354 I, U35 8,0&1 J. 52 17, 3"~ COM' wbi,k\'.
 Thirtf·onth JllJnoi. 5,41;; 5,413 .
 Sixth lnrli"n" 9U,210 433,105 J,024 74,855 30, 2i.~ 388,884 1,033,3,,7 Wlwat \Vhis],,·.
 

80\'ont1l Il1diana............... 21, COL 18,981 '...... 19a,§iSS ~3R, l,iO Wilisky, hi::\h' proof s]lirits,
 EI''''ouIIJ 11ldiarm....... 994 1 6, 040 892 0, 036
 

~~:.~~I~~~.:::::::::::::::::: 1~:~g :::::::.:::. :::::::::::: :::::::::::: :::::::::: :::::::::::: ~~:~~~ ~~~. f~:~~~ P,·oQfspirlts. 

$ccon,IKctlhwky 5,2.05.~91 12,715 1............
 5,218,6110

F,nlJ Kontuoky 19,949.,)00 828,70'2 2,411 29,567 20,809,90, :Mnlt \\'hi91..,·.
 S:xth Kcnllloky 2.302,459 233,650 1,216 ,..... 12,5J4. 538,259 3,088, 1M Wl,Mt. whl.kv, malt- whisky,'
 ,"hi....ky. .. 

SOVoDlhKcnlnoky 8,008,568 720,453 1 · ··· 14,8.15 9,349,870 WIll'atwhiB y. Eiltblh Konturk)' 3,209,194 15lJ.728 j............ 196 3, '150,118 POh'to wld,ky. Mar)'!an,1 2,305 2,808,650.............................. 12,445 112,958 2.900,358
 

Third Mass.1clmRellB '............ 454,231 __ •. 45·1,231
 

I~~~~·:: ;:':~;~::,~ill!~: i:;jjJR*!:··;;)]J:}8>~':;ill' ;~m II ~~~:~:ro '''''' i:~~~~::r:~tf.cN~;OY~~k::::: ....G1:74i· ....i44;736· ·.. ·.. ·..8il·I::::::::::::t....i;:ii4· :::::::::::: .... ·:i6;948· 20,~~; I 270,~~~ MaltD~~iaky.

1r3~~J~.~~~n•........i···..····..·!···..····..I 1441 ..·· ..·.... 1
 ·1

~~b Norlh caroliD30::::::::::/::::: ::::: .::::::::::: ::::::::::::1:::: ;::::::::::1::::::::::::1::::::::::::, 4,8'7 1 4,817 Com wblRky. IOb/o..................... 408.071 280 692 13236! 1~:~ 1~;~ Do.
 "'" ' , '" I, 077 82, 300 30 400 203 552 1 Do.
 

S/"'h Ohio. 3Jl8743 312 802 ' " ,JI0, 378 Corn "'hiRky, mall whiRky and ,;.. I" ..... whl,ky. . , Ot Tenth 0' r 2,49l 268, 015 922, 051 Wheat whi.ky, Bowon whiRky, J!l 1 150 125 40 349 , h " ... ~!..""bthOh/o , 2i7:12 10'383 1.641 I........... 1991 203,099 R" a",rock Wh!Rky. 

l': C!;;~'~~O~.l!~?.~.~~:::::::::::~:::11 ~J~ ~:~~ : :.:.:.: : :.:..·:::::::::J·.. ·..j8i· 98,O~ I:::::::::::: ·· .'·:ioi· 132,198 yo·malt whL.k)·, 

FI.l'lll PObu.)hllbf~............ 2,1211 719 50~2 , "'''' 30,S931 Blended "pirit9.
 

'!lDlh PODu8.l'h·8D130 '" 422' 31H ·1 ·· · ·f 4,009 I 244 .J.,370 I 'J welfth Poo08yh'"nl3o ......•.1..... 57'1 , 5,942 1'716 " •• 1173 Wh"ntwhisky. 

O1NlneteentlIPllnnsyl\'alliR ::::::· 4i4~gl"'''''''''' 1.......... 3,170 :: .' 4~~:~~~1 Do. ~ont)·.•econ(l P"'JD.~,h'llnla"I"""''''''/ 4 320'1171 I.. • .. ·· .. · 1.......... !I09 t7,975 D 

5~~:ti~~I~:~..~~~~~~~::::I:::::::::::: ..~:.:~~:.:.I~:~~~:;::;~: ;~:~;::::::: ::::::::::1::::::::::::/:::::::::::: ·... ·~n~f ~~N;~~ g~~ ~;~:{:.; Montrose.

Tonbu~ee............... 4,210) 226,634 :...... 13,O~ 13,352 Do. J 

Tbird T. I 1,260,290 1,491, J34 Robertson County whisky; Lin.

~~:~h ~~~~:::::::::::::::::::::::::::~::r:::::: :::::: :::::::::::: :::::: :::::. .. .. 2,170 2, 170 coc:,:nw\i~k:~ whisky. 

Slxlh h

Vi ~r.J~i& / 9,255 9,073 . 7,621 7,521 Do.'
 

W<'8t Vl:.':i:;':· .. ·• · ..io·si;· 251,210 :: :::: •..1 147 19,076 Corn And rye whisk\'.
 Firat WI;oo.i .. ,~ I 769, 073 1......... '..... . .. -- I · 251,210 I .
 

Third Wiscon.r j............ 8, 405 1"",::,:::: ······5lj:i·,······s·i;.j·)············/ j 779,587
 n , 7,195 I''I 73,410 I 117,498 206,130 IMnltwhiak>" whi.k~ T ----,-- 7195 J" ,.
 

olnlR 177,059 /15,005, 057 --m:-~ -487.Z3il-93. 307 I 411,071 i 1 428 000 I : ~. • '
 

Remaining In wllrohou80 Juno 1---/----,----_======_'_'__'__1 4, 507, 35~ I03,502,551


301 " I I I -,-----1==== , 883..... ....... ..... ...... 55, 8U, 741 17,894,219 220,523 512,892 I 72,702 325,7871 1,002, no I 4, 500, 1 SO, 499, 993
 728 
DIFFERENT KINDS OF SPIRITS PRODUCED DtJ-nING THE YEA.R. 

STJ.TEMENTo!tlle QUANTITY, in TAXABLE GALLONS. of EAca KIND of SPIRITS as KNOW,\r 10 the TRADE, DEPOSITED in DIS·
 

TILLERY WAREHOUSES dllrill!J ti,e yeanmded June :30,1885.
 

'I Puro. nou· I

I Specific kind of Apirit8 reo Bourbon Ryo R O' h . trnl. MlscpllRnc' Distriot aDd State>. whisky. portud in .. Miaccllantjoua" ""hl.sky. Alcobol. nm. m. Big 'WlUe•. or~ol(lj,"Do ous. AJ:p;r~gnto. coluDln. I-­ spirits. 

Gallon~. GaUom. Gallon~. Ga.llon~.1 Gallons. Gallon,. Gallon.. Gallon,. Gallo,... Com ,,·hisky. 

Arknn8llR 1 1......... .5,275 .5.275 

AlJlbamn .. .. ~. 930 a. oao Do. 

Wllo.'\t ",h;sky. r:.~~~~~~[~~~:::::::::::::::::::::::::::::::::'. :::::::::::: .::::::::::: :::::::::: "92:046 :::::::::::: ..:.~:'.~~ ~'.~~. 9~:~~

R"~;~.~:::::::::::::::::::::::::::: ~'.~~ "'Mil::::::::::::1:::::::::: :::.:::::: :::::: :::::: ::::::::::: i9S:iMil' I~: ~~ Cnrn whisky. •·i",t lilinn;A .. ••. 1.369,327.......... 205,150 0,125 {, 105. 891 1,237,617 6,927, J 10
 WIol.ky.
 ~r.oD<llJ1iDOls....................... 20.0R3 1.......... 20.1l~3
 

Firth 1I11".oi 1,200.u96 6,~17~.6431.......... 01,391 ~7.26~ 110.004,5~1 1l\.330.~!l5
 

E.ilhlldn"'OlA....................... 1. a.~3 68•• !lOo.......... 181.1!9~ 176,la1.......... 1,ll47.369
 

Thirlt'ClIlh lIIinoia 234........... 17,9.OJ • 132. 9ft2 2,6ll-1 11>3, ~81
 Whi.kv. 

Sixth In,Ii.."" 148,5117 171,043 320,0!l4 90 MO, 7~O 888, 155 1. 180.029 3, 24!\ Mil 

"'1 

Wilent' whiAky. 

S&,..."th 1",llnD:\.............. 33,419 ,. 278,756 2,442 W.0'\;8.......... .. 5>6,38,1 887,059 Whi.ky-Ioil:h proof spirits. S<-co.'"lluwa , 1,355,1l11 32,067 2. 5!l2, 850 12,605 3,993, U2 I'rouf spirits. Xatllilla-. " _ . __ _ , ••.. .•. 5,685 _'.... .. 5,685 

~f."~1~DOI~,f~'k'~~.::::::::::::::::::: U~U~~ .... iOO:~76· .... ·S7.32~·::: ..:::: :::::::::: · 4:i:4ii· 0:S37· 9::i~2· k~~;:;;:~ Moll· whisky. 

Sixtb .K~ntltr.k~' 761.6!l 67.917 :15,182 13,300 8,6j6 38,081 381,810 2,190,710 3, 401.r.~6 Whcl1~ alld molt ...-bi.ky. 

:!PH,",h Kentucky.................. I. !i96. 192 292.079...... .. '..................... 1, ~90, 271 Ell:hlh K"olllcky 1.185.201 46.291 '......... 1.231. 4n 

llar.dan" 5.8'29 1,237.324...... .. 82.676 390.140..... 1,711>.069 

Third M&fOs""h"••lla 1.899,172 1, llOO. 172 Touth ~b.,."cbu.etu.......... .. I ".... 72.636 ,... 72,636 

Fust Mi""'llIri 40,8-16. 373.812 I.......... 2.361 7, -1M 1.564,650 62, .24 2,051.547 Whi.ky. Fourth ~ti.'Ollrl 9,4971 2,312 ; 1 \ 1............ . ·1 !l.8uII I
 

Sixth ::."0800l'i.......... 85.417 2, 506 29•• 691 1 2, Gll3 419,0.,3 38, 320 1,44. :,70 Corn 'Whi3k)·. 

Nobra3ka 1 61.610 1,212.200'1 102.6-10! 776,808 2.J53.357 1 1

~::Je~.8b~~:::::::::::::::::::::I:::::::::::: i72:0W· :::::::::::: ~~:~:~. :::::::::: :::::::::::: :::::::::::: :::::::::::: I~~:~~~ I 

FirA' :Nt''' Yo,k I...... 175'8091.......... 79.792..... G!I!I,414 03,600 1. 04~. 624 Whisky.
 Flltoenlh Now york 1 2,O!l!l Il4 J,409 3.6112
 

1'wPllt)'·t'i"hlh Now York ,,' 98.006 124,705 66,067 135.327 18, 492' 11. ioo 427.170 1.172 €82.105 Malt ....hi8ky.
 

Fourth :\01 th l:aTUlIna · .. l I
 

Jo';rth l'nrth C.r"lill~ 87 183 26 _..... 396.620 306.016 Corn whisky. Slxlll Nnrlb Carolina .. Fil1lt Ohio " 270, fi'l2 181.250 497,398 I.......... 59,410 3,049.353 3,545,837 S. 349, 396 Malt. wbeat, and oorD
 

whisky.

ShtbOhio 1 140,840 120,052 \ .. 101,195 . 555,984 nowOD, 8bnmrock, and malt 193, 897 1 

1 wb1.k)'. 
------------

DIFFERENT KINDS OF SPIRITS WITHDRAWN FROM WAREHOUSE DURING THE YEA.R. 

8T.4TEMENJ' oj the QU.:1NTITY, in TAXABLE GALLONS, oj ELlCH KIND oj SPIRITS a8 KNOWN to the TRADE, WITBDllLl WN from 

DiSTILLERY WAREHOUSES, 1'L1.X-PAID, durhlg tlie year e1lded JU1le 30,1885. 

Puro. nen­ Bourbon t,ral, or High Mi.coll... A"gro"llie ISpeoitto :"io<1 or spirits ror.0rl"d Di.triot Bod Slate. Alcohol. Rum. Gio. colttJ.tn~ neollS. e"' in" Ml~eeUaneou8H co nmn. Bpirits. whisky. '''inca. 

---------1-·---1----1-----­ ---1-----------

Gallo",. Gallon.. GaUon.. Gallo",. Gailons. i GalbJn,. Gallons. Gallon.. G«Uoll'. 

!	 3,728 Corn whisky. i~':J:,~::,:".::::::::::::::::::::: :::::::::.::1···· .. "397. 1

:::::::::::: ::::::::: :::i::::::::::::I::::::::::::,:::::::::::: 3~: ~~~ 38,211 Do. 

Fir"tC..liroroi"................ 457· 27.910 1 1,008,9191 6,477 1.043.7b'9 Wheat Whisky. 80,408 ~~II;\~~~j:~~~: :::::::::::::::::: "i98' :::::: :::::: :::::::::::: :::::::::::: ~~,.~~~. ::::::::::::I:::::::::: ::1:::::::::::: 238 

Geolgi 171 · ·1 .. ··..· -.- 192,271 192,44:; CorD whiaky. Fin>t lilioois 1,172,172 _....... 20:;,403 48,723 4,0!H,888 I l,21g.0US 1' 

0,739.794 Whisky, 

Second lIlin"i -....... 2-3,587 I , I ·.. · ·1 I .. 23,587 • 

Fourth Illioois _ t.390 I 2471" _ "II 3, 115 14 od:';~ i Sour mash whisky. Fif~h Ulin"i. 847,034 "....... 2,908,413....... 9O,50i 613,607 10, 1ll4, 399 .. 

R":hth lIIinol. 3. liS I" 50U,107...... 182.030 J84, 215 I 1,2f17 , 878: 0171 COl'n whi.ky. 

Thirte"Dlll 1IIlnol. 2:\4 . _ _ _. 17.961 _ 1 137, ~90 , 2.694 tf>8.179 Whiakv. 

Sidh Imlillnll _........ 106, 245 108,834 263,783........... 90 014.31S 914, 1871 755,401 2, 762, ~5~ I Wbrat' whisk'\'. S."·"ulh hlllilln"_ _. 18,188............ 2iO, G47 1,915 16,01S OW. 020 917.697 W hi.k", high' proof "pirit•. Eio"enlh ludiana _. 960 4,911 801 . 6, 732 

~.:~Iow" _ 8:.j4/ 4,G50 87,g~ -.... 00811.771'080 II 13. 071 1 

~~~h~~i~I,~k~~~:::::::: :::::: ~: g~g: g~i ::::i~;~:~~~: ·89:736· :::::::::::: :::::::::::: :::: :~~:~i~: I::::::~,:~i: :::::i~,:~~i:

~~~~~"K~'~~~~k;'::::::::::::: 1, ~g~~ I~~: ~~~ :~'. ~~: 2,.~~~.1. ~,.~~: ·I· :~'·~~~·I :~~··:~:·I 2.114,~~ I 

Eil:hthK.entlleky.............. n6,OIG 14,315	 1 , .
 

~I~',~~h~[*;~~~il;;;~it;:::: ::::: ~'.:~~ ~~'.:~. :::::::::::: S52:iH.j· :::::::::::: ~~'.~~.I ~::'.~~.I::: ::: :::::: ~l'elllh. M."..'cbu.etla ' ,............ 87, 218 1 I I ·..·..
 }'irtt· M.i""ollri. __ 26, <H61............ 339, SIS 3,Oi9 7,461 1,546.804' 58.165
 Foorth ~lhlMlIri............... 4,095 1.397 : j .
 

~~~~a}n~~~~~~::::::. ::::::::: ~~7,. ~~.......~~ 0:: 23~•. ~~: .1::::::::::::1' "':":~:'I U~~ :~:'-~:~ :~'.:~~. .. :Nebl·Mk..... .. • 73,793 18,879 1, 036.865 . __ -- 102, &10 I' 681,792 _.. 

:New U.ulp.bire 1 32. 879 1 I··..· .. Thir<l Kow Jersoy / 257,045 , .. Firet Now York 167, 534 .. .. 71. 398 692, 952 I 45. 111 

~::~;.~i~btb 1':;'Y;;~k:::::,'" 'i23:eii' ..·..80;025· .....6.j;ili>i· ..···63;573· ... 'ii:iez' 'ii;iilG' 460, 3~~ 1-· ....3;~·,

1,876,9791 Proor spirits. S.9n 

1, 695, 527
 

0,743,29>1 1 Malt whisky. .
 S, 241. 915 j Wheat alld malt whisky.
 

2, 078.4941 Wbe.'\t whisk)'. 700.961 

1,381.682 

852.044
 218 1
 87. 1, 981. 3i~ Whh~ky.

5.492 

777.754	 , Com whisky.
 2382
 

1,9~~~~ 1I 

257, <H5 

916,995 Whisky.
 46
 

825, 162 Malt whiaky.
 
Tw"n'y·lhlr'II'enD~)·h·lluh. ~05, 3~~ . 00, ~~~ Corn nn,1 ryo Monlro~~.

South ,,;arolhll' _.... .. 0 _.... 3:!,1)\)o Gum Whl,ky. Secund TClln 'seo............. 8.1 . :;5. (MI Du. 

~~i~!~~HEE:i·;::::d~·H+HH HE :::);::/.:::l:¥ !'~~

}·.fth T.,unc".t'O . . .. . . .. . .. a, trG2 24. 721 • . . . . . •. . .. . 23, 77U Rol}t'l'l~oD :&nl1 LlnclJln County wlll~ky.

Corn whi.ky.

Dd. 

Corn nOli r}'o wltl"ky. 

Fir.t \V1.conoln r.6, 971 2,720 34, ilSO 478.657 76. 4531 ~. 4hl TWnI WllIcooeu. 11.816 I............ 11. 16 Uyc and malt wbi.k}·. 

-----------..------------- '---­

TOll~,::I~·~·~:~~~~;~~;1113.~~.67211'. ,,,. "''''''1 '~'=l ro..... 1 '.",'.m ",m.• .., ... nT'·~··'" 30, Ibllt 17. 4112, gg.'i 5.1113,8S5 8,060. IX» 1,05•• 3G31 GIS. Gill 6. S·, ,G:;4 27.39';. '0 11,278.235 78.342, 4't

1

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o~·~~e""O-..J-.lr,:.~.. 

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~S~_;?~;£~~:-.~ _~ .C'o- ... c,;:.:.n .... ~-'t Col t" ::;;~&:;~ ~~:Jc; Cl 
LXXII ANNUAL REPORT OF THE 

DECREA.SED TAX.PAID WI'l'nDRAWALS 011 SPIRITS. 

The qunnt,ity of spirits, 67,619,:.3:t1 galloJlg, witharawn tax·paid from 

distillery warehouses dllrill~ the fiscal year t~nde(l JUDe 30, H185, isless than the quantity (78,:.H~,<174 gallons) withdrawn from ditltiller,Y 

warehouses during the fiscal ~'ear l'nded June 30, 1884, by 10,(jn:~,15a

gallons, the decrease being dil:'tl'i1J~IWd among the different kinds 

known to the trade as followtl: 

Decrease in withdrawals of-- GAIl"n~.

BOlli'hun whi6ky .......••...•.•........•.•...........•................. 4,288.2"13 

U~"l whitlk)' . 1, H;!:l,;~f,fi

AlcHhol. ........•...........•, , .. 24,10:) 

Rum ...•......•..........•..., ...........••••.••, . IO:l,7·\0 

IIi~h wine" : •••. 3.0!l·I,~2

Puru, lloull'al, or cologne splrlls .. (};>8, :l8.; 

)fu;cdlaueous . I. QIXl, 458 

10,7~.f'-l9

Lu/llj illcrcaso ill wit.hdrawlIIs of gill.... .... ...... ...... .... ...• .... .... 12,396 

Total decrease 10.ml:I,15:.1 

If t.he quantity (81G,fi17 gallons, as statell uj" the chief of UIA Bureau 

of Statistics) of domestic spirits expoI'teli and reimported durillg the 

Jear U]JOJl payment of n cnstOlll~ duty (>qnal to the internal-revenue tax 

be added, the quantity virtu:tlly withdrawn from distillery warehou8cij 

for consumption upon pa..,.mt~nt of t,he tax tlurillg the Jellr eluled JUlie 

30, ll;S5, is found to be 68,41i:1,93S g-allolls, or 9,876,5;J(j gallons less tlmu 

the 11ualltit..,. so witbdra,wn for coulmmptioll dUl'ing the fil;cal year endell 

, .JUIIl~ 30, 1884. 

'rhi~ great falling oft' in th(~ prilluiplll SOlll'CO of inti'rIIal renmuc ill 

hll'gel,\' due to the operation of the intcnml·re\·clIll(\ la\\"8, l'8lJeciall,Y of 

thoso laws arbitrarily limiting the time wilhin which spirits lIlust he 

withdrawn froUl distillery' wan:holl~es without reterence to the demands 

of tn1(le, 

'This period was fixed by the interLlHI·r('v('nllc Slct of Ju]:. 20, 18G8, at 

one ~'c>:lI' 1'1'0111 tbe date of the cntry of the spirits tor I!l."posit ill the 

wal'l.'I.1Ouse, Untler tbis restrictiol1 the distillers nat,nralh' limitell their 

production to their estimate of the year's demand, alld as this e"tilllalc 

tor so llhort a. period was probably balled larg-ely npon HetmLI 'ortlm'll in 

lulvance,lIo serious t.rouble nro~e throug"h O\'Cl')l1'Olluctioll UI' to the 

date (i\·rardI28, 1878) wheu the tilllC~ WSIS extenilell to t.hree ~·ears. Nor 

was nuy notable trouble oeCllllion(HI ill this way tlll'ongh this cxtenl:'ion, 

the 5 per Cl'ut. per aUDUUl illten:st olause of the joiut resolution of Oongress gl'll,utiug tile extension Imviug evidently openlted to retard l5uch 

flo teudcllcy. 

'1'he situation seems, however, to hlWC great I~'chan~ed llPOII th(' pas~·

age of the iutel'l1al·reveuuc act of MIIY :!~, L1:)80, which n>pealpli the 

illterest clause of the joint rCllolution of l\I:lI"C:h :!S, L87~, and also grcaU.v 

stimulated the accumulation of spirit!:! in distiller:. warehous(.'s h~' au· 

t,horiziu~ the abatement of the lax on tllt· llpil,its lost by Il>fll\il~e.

c\"apomtiou, amI other natnral camlUS in sHuh w:m-llOuses. Tlw c"....ct 

WIll' illllllctiiate. 'Within 0111.1 year the q lIillltity of llpirits ill t.hel:l6 warc· 

h()II"es waS doubled and increasell until at til{! close of the lismll ycar 

18~j the maximum quantit,\· of S!l,~I(j:t,lj45 gallons was reaelu'l!' At. 

t.he close of tbe fiscal year It1,,;j tilt· qnantit.y W;Hll'edncc(1 to S(I.·J!.I!I,tltKS 

gallous, and at tlJe el08e of t.lw ~'Clll' ISS! to U:.J,50:!,5::il gitllOlltl. 

'l'he great reduction iu tho -,"cat· l~tll wa~ uccclisary ill COlltlCllllOnco 

co~nflSSIONER OF INTERNAL REV.ENU1~, LXXIII 

of the maturing (If the three years bonds of 1881, covering the remnant 

of the prolhwl (117,'j~S!I:)O galllH/s) of t.haty~ar, the largest product 

koowu in t.he bi:story of mtel'llal'l'eVeUlle taX:ltlOn. 

This reduction waS lal'~ely see~lred throllgl~ the ~\"i.tlulmwal of spirits 

from wan'h0118~ UPO!I paymeut of .t.he tax, whlch SPlTlts were not ,needed 

for actual conSll1l1pt,lOn, IJllt relllamed ou S~Ol"age III tLJe hawltl o~ wholo· 

sale liquor clealcJl"tl ld~,er t~le !.a,x was paId.. It walol nh;o Imr!.Ill11y se· 

cured uy tho ~xportlltlOll 01 SplJ'ltstO such pOlllts as Bel'lIIlHIlI, Hl'emen, 

and Hai.nbur~, wlll'ro the~> were ~to~ed in wnre!JO\lSCli cxprpsll~Y provitled for them, unl! where, I am l1J(orl1~ed, the grcator pllr~ 01 those 

which LJa\'e !Jot Il('c-1I returned to t.he Umtod Stntcl:l lIOW rOlllalll. 

The QuantHy e~l'ort('·d to these three P?i~)ts dyrillg .the yClll'S ,1884 and 

1885. exclll~i\'e of :IluolllJlllnd cologne SPIl"lts (tor whIch tllerc Hi au act· 

ual fon'i,:{11 !lemalid), j!:! 8,2711,~03 ga lions, of wb iell SHi,Ii17 gallons a.re 

known to lIa\'o ht'cn 1'l'impOl'led as auo\'e stalet!. Estimating the quantit)· l'(>tul"1INI (hll'jll~ I~S4.a t 453,58l.i ga~loDs, le:H'cs 7,000,0011 J.!.allo~lli on 

storacre at ,hol>o POlllts hahle to be reuuported for cOn~ltlllllllOn UI the 

Ullit~1 States in cnlll\lctitiou wit.ll the other !Spirits of tbat class now 

remaining ill Ilil't iIIc'r~' warehouses. 

Besitlcs tho 7,000,1100 ~allonll of domestic spirits 011 which tile internal· 

le\"euue tax has IIC\'I'r heen paid which rcmairwd ill l';tol'e in foreign 

warebolllSt"8 at t1w close of the ~'ear elldecl Jnuc :3(1, IHS3. there theu 

remaillt>d ill di:-tillt'I''y warehouses 10,220,473 gallons of Kpirits, wIlich 

had so I'cnutilWII fOl' II period exct:ec!ing tile three y'carll 1'1'0111 the (late 

of the entry lCll' Ilc'llOKit, 

It apJlC'lll"K that llllllcI' all opinion of the Attorney·Uonel'll1 of Dceern· 

bel' :.14, 18S.f., l'lwh !:\pirill; as a.re CO\'ered by trllnlolllOI·htt.ioll bombl 01' ex· 

portation hOlldlllll'(l allowell 10 remaillilldistiller).wal.ohousesl.lllrillg 

a tim~ rClll'l(lna hl~' IICl:\'s:sar~r in the process ot' ex pOl'tation even after 

the expimtioll ot' the thrcI~ Jt'a1'S' limit fix(>d by' the warehousillg" uonel. 

This time wall Iilllilcci by my Ill"cdecCllsor, with the l1pproval of thc the.n 

Seeret:,r~' of the 'J'1'Cl1>1I1I''\', to l'lcnm months, Not hcillg aule to See th~

De~t;ll8lty fill' lSO I()II~ :~ tillle to accomplish the tralJ~"ortatioll of the 

81)1fIt8 to the POl't of export, [ banl, with the appt'(I\'al of t.h~ pl'asent 

Secn;tur:o·,.l'c·dlllled the timo to thirty lIass, aucl 80 lilUitt.!cl thc time 

withlll ~\']lIch lolu('h honll" mny ue tiled as to eollect the tax on or belore 

~e eXI?lratlOlI uf til(' lillie (three ycarl;) within wh ich ."pi! it,s Illay remain 

10 ditUIllel',\" \\'al'l'ht)II~Clol, 'rile ou Iy time now obtainable ill tlXeCl'lli of 

tbe tll,ree ~'t\at's il'l tim!. \\' h iell occius through the necessary delay in 

8oforclIIg t11t-\ pa~ II1tmt of t.he t.ax. • 

in ~~ntl~ree IIwt~1I)11l:' 11I'o,:idcII by law, t.hat by asseSSlllcn t wa~ adopted

beca uary, J~l'l,~, at. the tHlle the goueral necel'lsit,Y 1cw ((Il'db\(\ lIlcmmres 

th adl~.~PPllr~lllL. 'l'h iK mothod, alloptel.l uy ()Ollllll issionCl' Ra 11111, under 

1& :t I \ lee or ~l·C:I·I·t:lt''''' I"ulger, I'rl'seuts some a,1! vall ta~c8 0\'81' Ihe other 

!or:':lS

; . It II'IIIIIICII more expeditious tLmn that invoh'illlZ:~ suit 011 the 

in U?tJilll~ 1"01111, ,allli alt.hollg'h less prowpt th:tI1 the IIwlle of collect· 

lagtt ) I str:l1l1t Wlthullt, a~seSSlllellt, it hus the ad\"allt,~ero 0\"01' the 

er pIli. 111 I'e I . eo liabl " III .1.l1·11l~ pmport.\" other than tlw ~pil'its thernseh'es 

thea 6 to tllstralllt 1'11' (h~ tax, Tile plan of enfOl'cinrr the p''''mont of 

waret'hlaXC15 ami t110 CUWil!'llIullt. withdrawal or t.l1o spirits 1'1'011: ~Iistillory Th Olt!(cs h,v aSS\'S"mcnt has thtll'ofol'e 1101, \leell chan eretl. 

wher: t~I\.~tO.'!I~':" (~CII()I"<"'S upinion of JIll\" 2, IS~~, to "'tho elfcct that 

.e Spll'lt::s 'II'" \·,,·tlllll"' . t' I '" 'II ' tellti ' .' 'V ,1\\ n l'Om t 11.1 llstl CI'\" warohouse WILlI the 

011 ot bt'lIl cr 1"11 • I· I . t' t" I " . rnecJ. l '" .' (Cl .l ., un'lgn pOl't :1I1l oi suhse'/lItwtls bemg 

.have the lJlIlll'~1 ::3t,'ks they m'e 1I0t wir.lHlmwlI ic.}!' expm'tatioll, -U 1101110 ell"ct to IIl'O\-ellt the \Vithdn~w:l1 of l:Ipil'it-::l whm'o the 
LXXIV ANNUAL REPORT OF THE COU~USSIONER OF INTERNAL REVENUE, LXXV 

intention to expolt, as stated in the notice, was not tho intention to export as Ih·line.! hy the Attorney-Gonel<l!' In yjew of this opinion, collectorl'l of CUlStOlJlS have been Ilirt'ctell to inqniro into the rnattt'l" of intentioll wl...n the IlpiJ'its are rcturuetl to the United States, and in some 

iustHlu'l'S have decil]Nl that tile origiMI1 intcntion included the purpose 

to rclalld in tile United States, whl'reupon the t:lX has beeu collected 

aM to such rutllrned spirits 011 the quantity willHlrawn 1'1'0111 the (listil1l>r~- \\':lrOIl01l8e, Cases of this kind IHlw', hO\\'c\'('I', hl'llll \"(w.v rare, 

alld nl'c('~l:'al'i),\' so ill \-iew of the difficult,\" illvol\'crl ill decicling" that a 

man's intCIlt,ioll8 are different from tuose he hall in tlach casu declared 

t1WlJI to he. 

III tlll\ Jig-ht, of past experiellce it is decmelll;afe to prmlicate t.lmt the 

bulk of t11(~ Bonrbon whisky ~tlUl rye whisky shippe(1 to 13orIllIHla. 

BrcIIHm, llllli Uall1uurg, GerlJlan,\', will oe enmtllally rtltul'Ileci to the 

Ullitcli States, l.>nt it will not 1.>e retul'nell by the pal't,ios who ~i\'e the 

tralH:lllol'tntion 1.101111, or exportation OOIHl, IIPOIl which tho 1-'pil'its lire 

withdra,wlI 1'1'001 tbe distillery warehou~e; and c\'ell if it were ~o rCIII l'Ilcd 

by thelll it i~ ditlh:ult to SIlY that slIcb was their intention whell they 

gll\'c the notiee llnd uonel. No (louut the eXpol'tenl \\'ould bo glad to 

timl a marl,ot 1'01' tboir products abroad, and so be rclio\-oll of the expense (If t,hC' rotul'll voyage. Unfler the;;e CiI'CIIIl1;;tallccs, (tlill ill dew 

of the I'.H:t that the la w accords tbe pri\'i1cg'o of exportation f.,co of tax 

to holdCl'::J of all kiuds of spirits in distillery warchoul'c;; alike, I have 

not felt warl';lIlted in interfe['ing with exportations to tlw portl' named, 

DOl' c1isc['illlillatillg against these kinds of ~pit-its allli ill til\:or of alcohol, l'lllll, 01' other kiwIs of spirits which, wholl Olleo shippcd abroad, are not olten ['ellll'ncII. 

It is hardly til be supposed that a distiller wonld proclnce spirits if 

11(" knew belin'dmnd that, t,he spirit.s would not bu purchasell by anyone 

able and willin~ to pay the t~lX thereou until they had I.~in ill a bonded 

wareholl1-'c ill BrcmclI, Germall'y. ono or more ym~rll. It ill evidcnt tha,t 

the di~[illcri'lIl,I'(\IInable to determine betiJroh:tll(1 the (luantit.v of spirits 

they will be able to dispose of within t,hrM yCltJ'S, UncleI' this view of 

the IIIl~ttCl' it, would be bett~r for the distiller, if' tllol'o is to be a,ll'y limi. 

tation of t he bonded period, (:llld it would certainly sim pli(\r the adminilltrntion of internal-revenue lawlJ) to re::;tore tho tilllo g-inm in the warebOUl:\ing \)oncl fl"Om three sea,I's to ooe year, as provhlell in the act of Jul~' 20, 1868. 

lam of the opinion, however, that a better plan would be to allow 

spirits tel rl'lIlain in di:.;tillery warehouses an irHIl.llinito time, slll~jcct to 

peremptory withdrawals ill ca~c of excessh-c rOSSI'i'l, Ill"O\-idecl the United 

~t.ah·ll is reimbursed for' the addit.ioual expeng(~ ineident to ~lIch Iltom,ge. 

As ill calle elf all other article::; subject to intel'nall'cvenue tax. the quantit,\' actually commmed is tbe llIea~lIre of the Illlantit~'uponwhieh tllt~ tax 

ill paid. An,\' law, therefore, which lixes the datu of tbe payment of the 

tax at any time otber thau tbe date of the actual demand 1'01" conslllUpt.ion is a disturbing elemeut in the business of the product'r, more or 

less Sl~\'tlI"e as the business ot tbtl distiller \"luies more or lesll from the 

artificial stlllulllrd set up by the Jaw. 

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,,?> .. "'.c ~~ -'<:( :.:. :.:. :.=. :';.E~ .. ... "" OJ ... ..,= ... "-,- .!l ~. ,:.c ., .c ., = .!l :=;.= 'C "'-'~ :2:1:-= ,!l :;; ,I< ~~ II< .. .c >, 'a., :a;;. .c ~,~ :a I<~~ ..." II< ...... 10 .... .,,- d" ... ... 10 ...'" II< c·~ -~3 $ .. E .c'" 

""" .. .::I 1:'" ..= .:.::1 ~.::~ :a" .. .c"; e 0 o· '" 0 u~ ;., ::;;~~ 0 8 !?;;;:j l!* '" 8 

_~~~~~~~~~~~g~~~~~$~~~~;~~~s~~~~~~ ~~N_oe~~._~~_~~~~.=O-~_~_Q_e_I_~~

~gcl g~ ~~~~i~~~~~ g ~~~ ~~~~~~

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__

LXXVI ANNUAL 

oS 

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REPORT 01-' TilE 

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_~-~OO~O~_~Q~~~~~

c:.x:oc;......:.~-"'."'••:."' ....":'" <-. ='!lZi:il:2°O- ~~""~;:l; ti 0:"'_ 

~g8l::: :~al ;'" :gg;:ia:l .;) ....~Q. : : :; _: :1-.lC <:-1_ 

:::~. • • •• ""0 

.. -,.'. ..­ 1

\~§1:~~~lO:~;~;;'~; :: :: : ::: 

I _~'CH:~IX : : :"">- : : : : :: ~~"'!::;!;. : : ;l:Sg : : : : :: ::::- Q... 

1 & ;;; ~~~~~~

·.. :,:... ;;::;;;·-:-:-: .I..: ,:.:.:: ... :'!:.~! :ii 1 

; : : ; : : :: :: : ; !I II Ij : : :: : : : : : :: : : :: :::;::: -II ­ ~~ ; ; !-:-~! ! ; : ~~< ; :~ ~IT: II ';1 

:::::::::::::: :::;:~: II Sl. 

:::;;::::;:::: ::;:: : 11'>11 ­ \:l ::::::;::::::: ;:;:: : 

'1 oI"'~~~"; :;~;~~; ;:~ : :~~,~ :.~ I!i!-~ ClQ 

~:~~·5~~ ;~~:-~;: i ~~ :~~; ~Q : ~. .. '" _ ••.,~. '0 <? •• •• .... ,,,. I::l &l I;:, : ('a - : : : : C) CO) 

-.. -::",-~~-,'.:?-~~~-:-:~--: -:~-~~-; f{:-:-. : II a~::-::~M-~ ;::::::c :: : :: . ~~c.:.: : : : : : :: ::::: ~I'I e. C) :::;~::~: : :: co. 

:::::::-;-:::::: .. . 

O~Q~M-~I- "'''''''''''.",:0. I -. :::tl"" OS I 

'""I '" -r MOO 

("'H'. 

:;;,:;,-:::!:;: : : :1.:.-_: II r-I~l..... 

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t'oo 

1:;~ :­ :'-:::"';[:1111'" 

COM~nSSlONER 01" INTERNAL REVENUE. LXXVII 

DISTILLED SPlItl1'S ALLOWED FOR LOSS BY LEAKAGE OR EVAPORA· 

1'10N IN WAREHOUSES. 

The quantit,yof spirits (4,4Z4,31~ ga~lolIs) reporte(~ in the prl'ceding 

table as lo~t by leakage 01' e,"aporatlOlI III w:uebollse I~ that portion of 

the actnal leakage in warehouse from packages witbdra·wn during the 

year wbich has been l\:llowcu in accordance with the provisions of sec· 

tion 17 of the act of i\la,y 28, 1880. The followiug st,a·temeut shows the q Ul\utity of spirits, as per original 

gauge, withtlra,wn from warebouse for all purposes duriug t.he sta,t~d

period and the amollnt a,nd percentage of leakage allowed thereon 

und(lr tbe provision::; of the act named. 

x..'RkRIo:O l'Ol'ocht"'I:e or Year. T~~i~ta~:~.~~l· l\l\owc,1. wltb<lrnwnl... 

01880 •••••.••,••••• , ••• •••• .•••• 1881.. Ilia..................................................
 

1883 •••••••• •••••• ••• ••• ••• •••••. 

1* •• •••• •• •••• •• . •.. •••• .. . . •••• •• ••••• . .. •••• .. 18811 •••• ,. .• 

Gallon,. I Gallom.

7ll. 199. 283 75, 8tHl .ooc 

St. 335. 000 811, 46C .002

80.~81.(H1 1.2:11.336 1.~3

83.2111.100 I 2,201.013 2.700

4.11)3 92. 02't. ~'931 3. 858. 49-1 I °OO.ll'l5.7S"J 4,421. al4 l 4.8tMl

0rDC:llldca 7.750.696 I:RIIOM Mta,uped !orexport but not actually ...Itlulmwn. 

Tbe ma~imum allowance fixed by tho act above uamed, on acconnt of 

leakage in "'nrchouse during the full bonded period of three yen.rs, is 

seven Bud 0110 halt' gallons to each package of not le8s tban forty wine 

gallons' capacity, 01' 18.75 per cent. of that capacity. 011 thi~ bash; the 

aV¥8ge bonded period for all classes of spirits withdmwn from ware· 

house during tlw ~'ear 1884 would represent less thf~Jl nino mOll ths, nnci 

88 to witluh'a,wal~ during 1885 I'll-ther more than nine months of the full 

bondecl period authorized by law. 

A large percel1ta~e of such withdrl\wals, however, is mallt~ up of high· 

proof 8}Jiritlol, such as alcobol and lligh wines, which are bl)ld in l>ond 

only for l\ lilllih~ll period of time, and on which, in many eases, 110 leak· 

age whatevCl' is clll,i1ned. 011 the other hand, spirits, such I\S hourbon 

and rye \vhi!lkies, are, in a majority of cases, helo iu wa,robouse for the 

fuU bonde~l period, llllcl the large inC1'ease in the lbmollnt of Icakage a.l· 

lOWed durlJl~ the years 1883, 1884, and 1885 OVe1" previous yem's hI due 

to ,tho proportiOlllLlI'y hu"ge increased withdrawals of t,his lattm· class of 

8plrittl. 

~~ the. fore~oing tables show not only tbe quantit,y of all kinds of 

IPJntB.Wltluh·!IWn 1'01' all purposes and the quantity allowed Ior lea,k· 

age, e'UlI)oratIOIl, &c., bllt. also the quantity of cad.. kind so witlHlmWD 

a~d so 811.owed, thc,yalJorl1 the means of determining tbe actnal amouut. 

o ~ax 1)81d 0." cac~l gallon of eac~ kiud of spil'itt' prouuced. eompu· 

jRtlOll8 on thus ballIN I>how that the tax paid on witbdrawal of each gal·

a~l PI'()dUC~ll \~'as a~. follows: Bourbon \\"hisk~'I nearly S1 ceuls pel' ta,x· r

e gnllon, r~ (\ WllIl'k~', nearly 80 cents per ~l\llon j alcohol, t>U.!)!1 cents Chg~~lolI j rUI.Il. SU.23 cent::; per gallon j ~in, 89.74 conts per ~allon; ce~t .... lOl·8, 89.61 cents per gallon; pure, uNltral, or cologllo lipil'its, ::$9.56 E: }leI' galloll j millccllaucol1s, 8~.:l4 cents per gallon, 

d Ct'pt Illl to bourbon and r~'e wlaiskies, the auo\'e cOlIIl'uta.( iOllll are 

e 011 the tux'paid withdrnwllls of the fiscal ,Year euued JUlie 30 

til 

15 

foil Cl 

S
 

41 

C 

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Q 

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C) 

I 

.; 

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l.... 

:..; 

t'.j 

......

. . : :.=: : .. =d • 

~~~n;t)ill~tl ~r1.~ii:j;jor;~~::a~~~:7.ir;:;

, . , . ~: ...... . . . . . . too. :

u, :

.~

" .: ::l • 

:~u_ • t': •• =c .:6,0

:~-g~.;;'~'~ <0'" 

::0:':1;::;:: _ Q • 

~~.=!t~~! '§ ~j ~:c:::=:;~~ H -,11 :E~;-e1~:g ~cc.., ..""!::A n (-4l&<l&<w~l&<(-4 03" 
SPIRITS LOST BY OASUALTY m DISTILLERY WAREHOUSES DURING THE YEAR.
 

8T.JTEJlENTo/i1le QUANTITY 0/ SPIRITS LOSTbg C.4SUALTl'11I DiSTILLERY WAIlEHOrSES dllrlng thl! !/l'ar ('"ded June 30,1 "5.
 

I 

Sp,·eln.. kiml or "l,irU. roo Donrllon Rmn. DINtrlct and State. Alool.o1. Aggrol<nI". I'lII't ",IiII "lIliaooll~lIeou8" wltloky. column. 

GaUon•. Gall07ll. Gallo",. Gall.",. Gal"',,,. O"lw,... Gallon" AlabamA , .•••.. .••••. ..•. .•.. .....• .•••.. a"uom. . . 100 lUG Corn "'hioky. ArklU'!i.la _ . 20 Dn. 26 

G'''T!< ft - . 9::~ Do. 929 

Yi..tllhu"I _......... 2
 47 45 llo. 

Thlrlt'futh TIllnol"...... ..•.......... . . 1507 _ 007 Sixth I".lion .•.•• 2 ..•... •••••. ..• ••... ..••. .. .. 2 g,.,...n.1 K.Uhll·k)· __ 83.955 .. &'I, hSS 

1'irll. 1\..,,111<1.:.\' 00.476 3.59 .• . .. 66,~~ Sixth K.~I1" ky J38 , .. 

8<>"'''lIlh K nllldQ' 1,191 _ - .. 1,11'1 

Eil:hlh K"l1l'''''ky 721 - . 724 

:10 

4>, 

Fonrl II Nurth ( 'aroUml ........•.•...• "l " N.~,71~~~ p~hi;.i,::::::::::::::::::::::: ::::::: .::::::::::: :~.I::: ::: ::::: "'44' ::::::::::::I:: ::::.::::::: :::::::::::: 4 ••••

Corn whlAky. 1'il'lh 1\" 11 Cnr"Hu"................ .. I ·· 14,272 I 14,272
 

Sixth lI:"rrh Cnrolina I 

]o'hot Ohio...... •••.. ••• ••• 3,8-16 200 236 4,348 

Slxth()"!n................................... 331 33 

E~~:tE;~;~i~~~~~):~~~~~i~~:~:~:~::::~~: ~; :::::::::~~: .:::;':~~~ .I~~~: ~:: ~:: ~~~;~: ::::::'~~::~:::: ~:~ :~~::: ::: ~~:~ ::::::::;;~: 334, ;~~ S<-cnnd T'·un.· s~.,... .. 158 I. 1...... 

E~!I~~~:::::': ::;::::::::: :;,;~ ::::',:::::':, :::: :::::;::;i :::~
 Tot,,1 - IL6, 36~1 336, I~~ "I~ "/ _"'. 1- 00' -,'" I""'''''' 

L08"·. by en.llalty <loring tbe ye"r eodoll 8,804 332,861 !>!>,3~6 ........ ... 38 I.............. 13,43D I 410, ~1l8
 

Juno3(1,18114. 1___ _, _ lncrellllo (luring YOAr 1885 , -1-....... 107,32-1 

Shamrock. 

Corn whioky.

Do. . 

H(>h<rl.on nnf! I.lnrolll C:01l1l1\' ",·bisk ... Com whisky. • 
-- ----

LXXXI LXXX	 ANNUAL REPORT OF TUE 

Of the 517,912 gallons shown b:-.· the preceding table to ha,'e been 

lost, by cmnHllties tIuring the year 188:3, 33:3,825 ~a))ons were lost through 

one cHSlllllty by fire, wbich occurred at a warelJouso in the twellty·sec· 

ollll distri(~t of Peunsylvani.\, and tlu> total quantity lo~t durill~ the 

Jcar iN fOlllll1 to l'cprCSC'llt one gallon out, of overy two hUlldred and 

sixtY'l;C\'CU gallons held on deposit in distillel''y wal'cllOllSCS durin~ the 

year. 

SI'IltI'J'S Wl'J'BDRAWN FIW~I WAREHOUSES FOR. scn:N'I'11l1O PURPOSES 

AND l?OR 'I'HK USl<; OF THE UNITED S'J'A'1'ES. 

The qllantit,y of alcohol withdrawn free of tax frolll distillery ware· 

houtieM for the use of colleges and other institut.ions of leal'lling in the 

prescf\'l~tion of specimells of natural history in theil' severn,1 mnseums, 

lLnd tor USe in t.heir chemical laboratories, a,nd of spirits of v.arions kinds 

for tho use of the United States, amollllted dnl'ing till'. yNlr to ~7,330

gallons, 01' 6,493 gallons more than the q\lautiL~' witlidmwll during the 

previons ~'ear,

8TATRMEN7' by DlSTRICTS and Kn1rDS,of lileQUAN'l'11'Y of SPlIUTS WITH· 

DIU 11'"'" /"0/11 DISTII.LEIlY W~~REHOUSESfor SCIENTIFIC PI!RPOSESa"d 

for tlus USE oj'l/U) UNITED STA TES (luril/g Ihe !ll!al' (',uled JI1II6 :iO, 1885. 

Jt,·" whi;'k)·. Bourbon 

....bi8k~·. Dlslrlct "ud Stal<,.	 

1"1Ir(~. ]Jcn· 

IntI. or AlclObol. Total. colo!!u", 

.plrh•. 

}'INlI 

Jl'l l c;Ollrornh 

11111101.......... 

I..~.~~: ..I..~~~~: ~~~~.~ ~"265 ~~ }'ifrh IIIh",i 

l':blh 111,11'''111 

Sr,Vt·ne h JlIc1illnn 

SovoDlh K"lIlllck)' .....•• }·i l MI.8olll'i 

Nobrn.kn 

}·J t 'Now york.... 

l'wl'nt,··"Ij(hlh :Now York 

••.••..•••.• •••••.•••••• 

1'" 

_....... . _. _. .••. 2,OlH. 

_....... .. .•. . I............ 

3, 140 10.148 

87 

]72 

1i.72D 80 

1,2H 

1.0fl'2 

P9 

174 ..•.•••...•. 

.. .•... 45 

3.235 

10,322 

81 

172 

2,004 

5,'2D 

l31 1. 2'~4

1.002 

~~~ ~~tr~~:;.:::~::::::::::::::::::::::::::: :::::::::::: ::::::::~~~:I"" "~'.~; :::::::::::: 2,~~ ·{·otal : =~- 2041 2~1--=~73 -27.3llf 

Wlth,lrAwlll. 1'''1' Kc:lolltlfio pUrpO.Cll, and I 

for n." of Iho United Stl\te8 durln!t)·car 

en,l"d JnllC' 30, ISR......... 2.318 101 I 14.171 I 4,187 I 2O.83T
 

'OMm~sroNER OF INTERNAL R]~,rENUE,

F SJ>IRITS FRO:n DIS'I'lLLERY W'AllEROUSES TO ;\fANU. 'I'n A:,\1;FBRS FA01'Unl~G W A.REHOUSES, 

'IT ITD,IfHST of Iha Qi7t1.YTnT "f SPIRITS WITIIDR.d WN frQm DIS1'IU.J:RY •	 jr.llfDlIUU:5Jo:S lor 'I'R1/"SFJiR 10 J/ASGF~/C:,[U[US(; W.·IN/~/JOUSHS durill!/ 

1/,,- year .nded "1//11130, l~. _ 

l)uro,

IIOllru"n 1~,·", 1 I DIKlricl 0,,<1 81M.'. whl~k)'. Whisky. A C(ll,ol. Rtfn,. neUlml,!)1i8Cl<lU""1 TOll.l or CO)O!tU() ueou•. 

I ~ph·Jtl!.

71not lUinoito (~~/~:~3: ..~~~l~~.•:. G~~,";5~ . ~~~~~~: .'. ~~~l~~.•: ./. ~~~~: Ga~~,~ Fifth 1111",,1 · - loo,067 04,825 10-1,892 

Ellthth lIIinoi · 13,136 ;,..... I~. 1:16 

t';~'I~'~,\':'~ .. ::::::::::::-::. ::::::::: 7.j.· .::.: ::::: :::::::::. .~:~: ~~~. :::::::::: 175.~: Tw u~)··lhit<1 1'01l1l8)'ll'lInl:l .. ,...... .. 101 101 

TutaL.. .... ····....···· -==-0;-m 553 =:;:-:-: 270. em, ==--wa, 003 

Tran.ro", to mllllufnollJrlng ====,= ==:...=:=-:.=-; 

",.""boll"'-" lillrill~ yonI' 

eool",l.hmu :10. 1f'S1 / 1,640 J.813 49.000 415 15', S!l7 1,219 214,050 

It ll\lpt>aI'S from tho above table tua t the I}LH1.1J t,it.)' ofspiI'its l,mnsft'l'I'ed 

to mlU1ul'ac:tllrill~ wtII'chouses during tbefiscal ~'e3r 1885 was JR8,!153 gBlIolI~ Rfl'ater thllll the quantity so trans1t'rretl (luring the yeaI' 1884 

and [hilt tll(' increnso occurred mainly as to pure spirits and ~llcolJol. 1 

F.X1'OR'fA'1·10N OF SPIR.ITS. 

Tbe following statements show t.be quantities of spirits of ditrel'out 

kindg wit.hdrawn fol' expol't during tile last two fiscal .YeU>l's: 

1. BY DISTlHCTS, WIl'HDRAWN IN /1>81. 

I11.triol8. , no."rbon . Ryo I Alcohol. Rum.	 A.I!/tr6' wld.k)·. whi8kJ. g(ll,,­

J'lrat e.uforlll" ()"/lo,,•• Ftl'llt lIIh,ol. .•• . . 7. WI 

Secon,. 1111"..1 .. 241.333 

Ftflb 11111101.	 5.401 •. 117,009 

6r..H3 

·167.0li9 

91. GS:) 

\ 
••••• ••••••• 

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

ANNUAL	 REPORT OF THE COMMISSIONER OF INTERNAL REVENUE. LXXXIII LXXXll 

EXPORT.A'flON OF SPIRITs-Continned. EXPORTA'l'lON OF SPIfUTs-ContiIllled.

2.	 BY DISTRICTS, WITHDRAWN IN 1885. 3. BY liOREIGN Al'}) DO:l1:KSTIC PORTS IN 1884. 

Bourboll Rum. Gin. Rye \ '1·1 I Alcohol. Dl.8trict aDd Stato. I wbi~ky. whi~ky. __::=-. 

Gallon G"Uon.. I Gall,ml. Gall011'. •.

~fl:!j~(i}••.••..•••••••••••••••••••••,it~11 >i:::!~ffi\·.. ...;
 lo'ifth K."'lIIl\k~· . 

l;~i:::;!\}~~~£~~~;'::::::::::::::::::::: )1,,,y\.l"'I.............................
 

Thil",1 MIl~."uhusultS.......
 Jil,.~t M'""OUI"1....... . .
 

Sixth Mis"ou'·i........................
 

Neun"k"
 

I,';,.•t Ohio........
 Si~lb Ohio.......
 Fh'.tl.tl P'l\l'n~ylyf\uh •.... ..........•..


1, 7Stl. 804 BO.741....... "]-........... .. .
 

l,~~:~l~ \ 3~;~H :::::::::::::: :::::::::::: .::::::::: 

1.078 

3,350 

4.749 

54,7G5 _ 4 •••••• ' • 

l\inllJ rl.ltll~y~vnni:\.-..............• 0
 •••••• ··-_···· 

Twenf) .f\4.'CClu41l'(H108yh·nuin. . .... _.•••. ' .. ' .. .. 

'r'\\4.ut,vthi1'41 Peuueyivo.uhl ,_ , _... 

Fifth ·l'l'UU~S~OC..••• "···········'· _••••••••••. p- _... 

We~t \rir~"dnh, ­ I,'lrot \\"i.<omsill............ 

10I,3~!l .. 

U32, 1-10 .. 24.3:15 . 

12.210 .. 402 119,1:14 , . ·.. 0, G78 .. 18.09" .. 5. 151 ••...•......••. _.. . •.. 4 

6,ft17 .. -- •..•...• - ...•- ...••.. 1.........•
 10), :H3 [.... . •.• - . .. ••........•.1••••• ··•••
 $5,01;; - :........ . ......•... L.....•...
 . - , , . 

.. 

3, 7i5, 221 G24.000 4,1l44, IG8 r.a2, 140 

Tou\le wlth,lrMfn in lUt.... -... 1 a. 401, 410 7lo.lws =,,100, illl 672,7G2 

., •••••• 

24,U38 ..•...... ­

8,350 \ 

2. BY DISTRICTS. WITHDRA.WoN IN 18.5-ContlUllcfl. 

I Plln~. nOll· 

Ili~h 1 ual. or lIU.cellll· 

Distri"t ami State. wines. coll_{!uO neOU6. 

spinls. 

1"ir.l. C"lIfornia........ ......•...
 Flr~t l\IilJoio Filtl' 1IIlnol. 

El:::htli llIinois 

Sixth l"'U"na · .. · .. · .. ··· · S"vonlh huliaur, 

8l1c(,lu 4

' tll".'l .•.•....••.•••.. p ••••••• o. 

1~~~~0i~;>.:>·:y>
 

Gallons. I Gallons. I Ga/101l8. 

.. 8.002 '47 ·••..• 1 G.65O "2,731 

\

---.. 

832 

== 

fl~~l~i~~: in 1885. 

Gal101". 

9, 03t 

!i9,:!66 

l'hi 111 ,l:t.sochtlaetts	 0:12,140 

~~~l~~;;.;.{H\;;.~;:·: •••••••:!\.H <·t~~I.S~" '~I
 

52,761............ a, :!'!8, 583
 1.._......... 122.14S
 

· .. · ···1 1,060 I 3J.l,370 51,1102 ,.. &6, 083 17,637 _ ._ , 231,082............ J. 493, 391 

T.1/",ift ::~.~
 ·1 ·.. ·1 

Twent\'.se""nd Penns h'..nh" ­ '1' w ell1i· t Ioil d Penne).f""nl" 

, FUlh 'j'cono.seu

W,.•t Vh)(\hln

Fir.t WI.colloln 

• 

'1'0\:1.1. witb<lrawn in 1884 

1 WheRl whisky. & Hljth'l'roor oplrit.. • Whl.ky. • Wheat and molt whisky. 

•\\'h....t ,.Woky. • Corn and mllo1t whloky. 

\... IIlI.318 , '1,970 87,015 

'10,002 IO.ll(Ii I ··.... 24,538 _........... '9,280 17.630 i=-:-::: -310,1:19 ,--M:'6WI--IO.611,ii8 

' '1~1'5~I .. 10~575\~~~ 'Corh 111l.1 ryu Monlr-o.e, • Rohertl\Oll flllll I.iucoin County whisky. 

• Ryo anel walt wb••ky. 

,,; 

PorU .:.< to which exported. I e o I::l 'c ... " '" 6	 I:E <; 

Z J_ j " 	 I 

--1-.-\--

Gallo".. Gallon•. 1Gallon3. Galloll'. Ga/WIII. Ga./!o1u. 

~~~1:'~:~I~\~f,l;P""XT~~~i~~::::::': :'j I.~~: ~~: .::::::::..:::::::: :::::::::'1':::::::::1.::::::::: 

t~i:~~~;~' ;~~::~~::: ::.::::::::::::::: n:m:::::::::: :::::::::: ::::::-::'1':::::: :::l::::::::: ...,~A'n.' ..,,"Am"''''....... '''.'!'' ~ ~ .. '. I······ .
 

11~~r'••·:•••••••::.:, ...~m •••::•.•:••·:.,i,~·;::.·.·· ••:.:••••••••,.:••••••••
 

L.. l'lIhna<, Cnnary r.l.lIld~ 1 

Llv rl I,I':lIjthltll l I.. 

)1."",111••• ~·,-anco........

5~~1~~,~i;~~:i~: ~~~;;~;~:
 Old 1>n>"ld,mcc, oNUw Granada... . 

Palma,Spnin

PIIoam:l. C,nlr.ll .AnJorie~ o. 

;,0. t:l7 .. ~. . ..
 I 86,2,4 I
 

4n,466 

·~~r;~·I:~ ~: ~:. ~~ ~~~::
 · 1 

34.215 1 

12,OG:i . 

.. __	 .. I . ·· ·1 ···· .. 1 1 ·- .. · 

.;; ~~; ~~~: .::: ~: ;:1'::: ~: '.......... 2. 532 .. 

\ .. : _,...... .•.... . 

fi:o~i:1~~~~~~:~i·~I;:::::::::::::::I .....~'.~~!. :::::::::: :::::::::F:::::::: :::::::::: :::::: :~~~ I:"'rlo, Arl[ouUue COllf lcroUulI .. .. 45.617... ..1..... , a",~"e. ~:rlf.ion-,; -- .. .. .. ;.. .4. ~08 . 

.. ,... •.. .. . .. . 

. at. Th ..•· n<1 Miquclon 3.4n~ I ~7. _00 ,........ .. .
 eLl hm~ Wei<tlndies............. 8.322	 - , .
 ea.; 0 J.(JR~'ld	 , 12,360 1 .. 

f1J~~1:Ti::~~·.::.·,··~~'"~::i,."i·"·
 yarmo:th~c·"~.l;I;;:·· ..········•· 1 10.030 I ·..· 1.. · · ..1 ······

Wq$ C....t, Africa. ::: ::::::::::::::l~,:~~~~;~~'Il:~: ::: !_::_:_:;-~h~ :::~~: ~~::::: ~~ ;,~>:::::: ~::~ -----;,:------' L_--.!.... 
LXXXIV 

r~XPOI~TA'l'ION or·' SPlRI'l's-Uontinue<1. 

,'1NNUAL REPORT OF 'rilE 

~. BY ]'OREIGN AXD DOMESTIC }'ORTS IN" 1884-Continued. 

Po..IS to which OXl'0."tod. 

. • 

Pure. nout.."l, or cologne spirits. 

1---- ·1­ I 

New Yo..k. ~~::o~:muro~ ~otroit.

Gallon.;.. Gallon.. I aaUOll" Gal!oll'. 

sO~irc~n.

(JallOll•. 

11~1~~~~;;~8~~i,!~f~~;~~.;~:::::::::::::: :~. :::::::::::: :::::: :::::: :::::::::::: ::::::::: :~~

If;1~,~?,~~:.~~1:~o.~~~~~~:I::::: :::::::::::: ·.. ··~n~f :::::: ::::::1:::::::::::r:::: :::::: :::::: ::::~~ ~~~~~~ I~ll~". ~.o.•~t.l~ .~.,~,~.•:i~~~ :::::::::: 3~: m:::::::::::::::::"::::::: :::::::::::. :::::::::::: ~~:i~~~.sg~~l~;:l~:;': :.:: ::::::::::::::::: 3~: ~g~ :::::::::::: :::::::::::: :::::::::::: :::::::::::: Ha ro. Il'l'ailCO •.. .••.••.•• •• 44 , ..
 Honolulu. S:l1lclwioh r~l.n<1 ,............ 7,007
 

~1=:~~~';.Ji~~;IJ~'~~d:::::.:::::::::::::::: :~: g~~ I ~~~'.~~~. :::::::::: ::1 :::::: :::::: :::::::::::: ldlll''luesna Jolon,18 : :. 177 

~~~;~~t~I~::;:I::ml:hlli:'> ::':4;
 

----I --------­ I 177.839) 401,362 I 2.60} , 6,088 7, f~2

Bourbon '~biaky.

£ . !: oj Port~ to whioh cxportm1. e j 3

:­ ..; .. 8 0 

F: ,s F: Q 00 ":: 0 

?-< z Ji3 Z ----1------ _ 

Galloll"I' Gallons. I Galls. IGa!/B.IGa/l8. GallB. 

.; 

l 

=rZ 

aaUs'loall•. GaUl. A3Jliuwan. COJ.'II':l1 Americn '.1.• 055 __ 1_ . 

Bermudo.s 322, 6$(; 1117.8'75 7.58'i I .. Brl'moD.l:ermllny l.2S0,M2 038.8681297,700 _- ...•.•.•.....• Dl1lnlfnnl,Couo,lo. _ 1........ 42 .. Bhwl1elds.Mogo1uitoCoo.t _.. - 403· 1 .. Colon. Central Al1lt>I'ica. .••. __ 41 .. __ .••....... __ ......•.................. _, _.. _.....•.• 

Hamhuf!1,<;eI'HulUy 316,056 -_ 1 1 .. HaHc,lo1'lll)co 398 _ . noo~·Ronl:,Ghiuo. 197 _ 1 .. HOllolnlu. S:tll,lwicu 1skl"c1s.... 1,353 _ '" 7.277 ' . 

t~i~~~:~[~~::i;:~:::~~::::~~.:: ...~~,.~i!L:::~:::~ :::~~::; ~~~::: :~~::: ;~~.;~~~: :::::: ~:::;: <~i

g~~i~:~ii,·~\~tD~i~~!·~~~:: :::;; 2, ~~t :~:~ ::~::f::~ :;: :::::: ~:~:~~ ~: ;:;::: ;:: ::: :::;:: :::::: St. 'Ilw","". \\"'st r",lic~ 8,698 ) "I' . St. Johu, (J.ulnda ••.....•..• :•.. __ ••• . __ .•••. _..••......•..••.• _.0. 5, 356 .•.. ..........••
 

~!~~~~i:~~~~~r~L:::::::::::::: ~~~ 1::::::::::1-:::::: .:~;. :::::: :~:::::: :::::: :::::: :::::: 

'\f'nt(;.r)oo Ganac.ln. •.••..••.. ' __ 0' __ ' • __ •••,.......... •••••••• ••••••
 741 . ··· •• ·.1._..... 12, 195 ...•••

Tvto.l .......:.:.~. . ....... i;"ii:i;:228 I, 056. 743 I3U5.Wr31o(7s3Iffii;1O!7. ~7712, 195 '430
 

COMMISSIONER OF IN'l'EI~NAL REVENUE. LXXXV 

EXPORTATION OF SPIRITs-Oontinued. 

3. BY FOREIGN AND DOMESTIC J'OR'l'S IN \8M-Contlnoed. 

Rye whisk)'. Rnm. 

cti ';::: tf C, -1- I i. I l I' POft~ to whie]1 e,xported. I. .:.i. Z '~I.o< I :; I r:: 1: ':": - -.. 0 ~.... ..;-." 

~I~ g f ~l ~~, 1=5 Zl~ zl~ "" £lzl~

Alu~nl\drln. ~~~,t : \. ~~/l~: I. ~~~l~: .I.~~.I~·I.~:~!~·.I~~~/~: I.~~.I:~ .. i?~~I~:1 ~~~I5.i I.~~.l~ .. )\KI'1I1",,,I1. Centl·,,1 AmerIca I 3D~ I· .. ·.. · -j _ _ ' .. IleMl"uhs _ _........ 74. 140 143. 10, _... . .. ". -".... .. .. Dl'C.Blt~ll' G"'ll1J:1ll:-' ?09. 222 2JU.t.i4R .•••••• 1 2'°(7 .•••..•..••... " !...•.•••••.•.• 

~~~:~~;~,~~~lAf;.ic:.~::::::·::::: ::::I::::::: .1 ~~.: ::::::: :::::::1:::::' ::::::: ::::::Ij3:24S !.163; iloi 

(;:'1") (;rnein K ,. ycntral. America " ·1·· " 1.327 I..· .. 1

~~l;r~Si~tQ:~~~l~ :~:~l~~';>~ ::~;H::: <~: .:>~~. :.:~ ~~: :<~:::' :::::: ~~:~::: :::::: ::~,: ~~i/~~~ ~~~
 GrnllclTIaHsn,.J.ibel'lo. 1 \ \ !· .. _ 14s'~I.1 Gr~~rowTJ. N.,lcitrll,:rtll\ 1 -.•..••.... "j"'.'." ,>8-~ ...••.•.••..•.......•.•.•... 1 - '1· _ .
 GUlltouul1a. truntollli11a .. _...•."., ...10 ·• '.' .•.• ..•... .•••.. 1·. _ . 

f1~~~l(~\::I~'~·n~~\~\ll~·'.~~'~: ~~::: ~:::: ..~'. ~~~. '12, 7~~ ':::::: :::~::: :::::: .::::: :: ~: ~<: ~~: :1':::::: 

Ron"lulu. fiillillwich 1310."'1........ 5.780 I · ···· .. ·1 ..·..-., -.. - ..
 LivorpMI. Englaud .. _ 1,8·18 13,~18 '\7,233 .-_... 402 52,715 

to':~:~~l:;l~~f~~i~; :::::::::::::::::1:::::::: .:~'. ~~~. ::::::. ::::::: :::::: :::::: :1'" :j~' I:::::::' ::::::: Natol.~au, Nl}\V Pro,"'idoDCO ....•.••. .•.••... 4,72;; ...•.•.....•...••.•.1.•.•••..•.... , .. ,. ···1······· 

fr:;i~h.~~~:~I:=:~l~a::::::::: :::::::: :::::~~: ::::::: :::::>:~~~: :::::::I::~~?::::::·l·:::::: Rottordr"". N"thcrlnn'b _ 10, 5lq , \ ' -. -- _ .. 

~:,'a~~l~~:t: ~;;~~,rnd.iu~.: .. : :'.::::: :::::::: .. '''30' ::: :::: :::::: .\' ::::. ::::::: .:: ::: ..~'. :~~'I: :::::: Siena LeOlle. Afl'iO" , -- 32.536 

~.':~',;::~~.TM~~r,)~ :::.::::::::::::: :: :::::: :::::::: iJUS' ::::::: :::::: ::::::: :::::: :::::::: ..~: ~~~

~~:;U;;~~';: '(f'~'~~d'~ :::::::~::::::: ::::::::L..:..:~~:' ::::::: :::::j::::: :::::::.::::~ :::::::fS;5;S 

Totill.. lUI, 459 14~0. 256 308 2,047! 202 147.2331 263 25,059 639, B83 

Gin. H1gbwiuea. Miacelluneons.

---I 1--...,--­

Pnrts to whicb exported. .0<.. 

Q ' 

'"R ILL= Q

". 

., ., I< F: I ,;S .. Q " 0; e Z'" 7-; ?-; PO

Rcnmul3S : 1..~~~1~~~~... Ga~':~iJ5.~~!.Irn:.'... •?~~!~'l~:.' '~:~~~~'":l~~~~~:'

i~1.~gf~I~:;::I~~~~~~~~:~~~ ::::::<~:: ...~~~~:~ ~~~:~::~~:: ~~::~~\::::I~~~~\~~~
 Lon0111\II, Suu,lwic'h 101o.nl13 . 1,017...... . . Lo.u'nrotc.Co.uoryIslullds......... :1,023 _ 1 .. 

Jwrpool,EIlJ(llIlld · .. ·• ··]..···· ··1 1'7111 -1- . llttaeilleK. I:·fo.ll~o................. 13.119 ..
 

~~~~,:~,~i~~r;~~:::~~~;:~:::::::::::,::::::i;~~~:::::::::::::: :::::::::: ::::~; ~~. ::::::~~~:I:::: :::::: 

Total 1--1.335---0,485 1OJ:6521--U:;O~--\;3W
• ••••••••• •••••• • 

EXPORTJTION of DISTILLED SPIRITS-Continned. 

•.	 BY FOREIG~ .AND DO~fESTIC PORTS IN 1885. 

Alcobol. I Pu..... or neutral 13ollrboD whisky. I epi,.it~.

I .--'-:,-----,-----------­

COMMISSIONER OF L,XXXVII INTERNAL REVENUE. .I.XXXVI ANNUAL REPORT OF THE 

EXPORTaTION oj DISl'lLLED Sl-'IRfTS-Continned. 

4. BY FOREIGN AND DOllfESTrC PORTS IN 1885. 

H~'o wuisky. Rum. MiticellancQus.

Other 

Unito,1 Now Porh to which ox-ported. 

Now York. Boston. I-Now York.1 Stllto. York. 

POl'l~.

(taUonk. GallollB. GaUons. GUIlODS'1 Gallo"... rifl Jo:O'y t .. _.. -..........
 21 2::!r> ••, •••••••••• "'••••••.•. 1...... 

Halifax, (;"Ul..I.~ . Hamuurg, Gormany............... 81,716 

Ha"aul>. Guba.. 800 , Hoduicla, A rallin. .. 3, 007 Roug-Koug.Cllim'

Houolulu, :;lInllwlch blan,I..
 LnnZ:lT('h~ (;au"ry Ish,nus 3.456
 Lila P"hu"s, CIlUJil'~' IaJalllis .. .. 40, 8G~
 

Loitlt, S"otlll,,,1 -- '1-­

Liv0'l"",I, Elll(laud .. . '26,536 

Lt"jugeloll, GIl:llemah' . 

t<!~~~J1.'.~~I.~I~.T~~I.:::: :::::::::::: -.- '~52:006' _­

, 

MureuHle., Fr:ouc'O 2, 017, 8uI 1''' . }(ntarnora:-l. M.cxlC.~t.), ,••••• ,... .• .. _.......... 715,921
 

Me'llIonllJu, AII_Irnlin............. 40,080 , ..
 l!ollw,,;,leu, SO\lI,h .A morlOll 1 92,062. ..
 l>Iontr",,!. Canada . .. .. .., .
 N,,,,vOJ,,llO'!O, ~(oxico '·7.4Sg 1
 

Pannlll.l, (;('lltT'lll .\IIJ"tica ._..... 1~l.151 _
 Pm~u4lo1 Nllltt}.Alt\XieO ..••..•.••. \ ••...... -- ._-­ 1'011 an [,)'illOl', HastL 3.402
 PJCiH.Oft. Can.ulll ...............•...•.... _._._
 

Boston. Port.• to wllieh OXI'0l'toe\' Oll",r 

UnitCtl NowYnrk. States 

lJOIt.s.. 

No\,"
 

YOl"k.
 

Oll",r Olhor 

United Unit",1 NowYoTk. Stnt". St"tos 11°1'1&. ports

:l22.1Ij 

7,526
 

13,312
 5oi;:sil~'I::::::: ::::: ..
 

.
 

1 •••• __ • 387 , . 'S, 9921 .•..•....•. '1,3UG 

5,383,····· .... ·1····· ·1 ..·..···..·· l~:~~i ('i:i;i:080' ·677· ...... 3,:055 ............
 1215 

8.780 

13,014 "012 2,150 778 .. ..•. . ....•. . '5 773 " •..... .. • · 1 .'.· , · :· .. 1 ::: . 

po - •• _ •• --•••••••••••••••••• 

'"3,6UO 

. •.......•. .l{j• .J[)3 JG.450 •..... 

-_ .........•..... 1 412
 

.•..•...•.•• 

Itiu(l" Juuuin•. Ur~\Zn . .....• _•... _.. __ .. _.1.. ....•. 70.1 .........•.. 1wtto)'III\IIl, X.·tberlanll.... 52. ~86 19. ,r,l . Snu.AIH1 ·as, U. S.(lf().)lom\oth~... 2.565 j_. __ . Sanm en", e(III".-Y 1.1:11,,1....... . :lb.8J2.. . 1..... .. 

i~~!;~;:::~~l1;'::f:;";~~I;':I~I.~::::::::: ...1~: ..~~. :::::::::: .::::::::: .:::::::::11'::::: :::: ::11 ~~ ~::: ~'~~~ St..1llIUI,Call",l"	 I... __ '10,083 '3.801 St. 1'11"",1\', \\·c.t, !mU..,. .•.... 4.341 __ .. . .. , o. ,1St 

St. l'hu'II', St. Pjt~l'l'O and Mil}\lolou .... .. .523.627 -.. .•..•• . -....... •.. .. . .. t
 

~~~~I~~~~;'~(Kri:,~,<jU·~· ~:::::: :::..:' :~ .. ~~~J. ~:::~ .. _. ..- .. 2i.l· .. :"::~ .. :~:: .. '1'1204 

~f:j~l~~\<~~~!::~:i~:; ..;: ~;; ~ ~ ~~~ ~ ~ :~~: ~: ~~~~ ~~ L:::.i::::: ~~ ,,:~: ::: ..::: ::;~~. 1'1, 32U 

Yokoharwl,.Jnl_llD .............•.. __1.7'j!lI~~~_·_·_·:..:..:-~~.-:..:..:..:..::.:.:.:::.
 

1\,1,,1	 4.870. 5n6 ,3,572 I 186, 1:11 15-1.008 2. er,8. :124 I. 1,m, 897 __	 _'_ I 

I Exp01 h!4.l vln Por't Tlnron. 'K:lJH·H·tc,1 ,;~i!l Now OrleaD'. EI;.!ht uuulh'",'1 fU14l {\t"t,v·ftHlr lholl~l\oll

eiJZht hmuh·t,.t OtllJ oi~ht,\' I!ltllnl1l'l (~"IJ01,t~d 'da Bl11tinloro, nud 2;i~.Gj7 g:llll)J\" l:'xporlc41 \'fil NowpOit Now~, llRxpOl't\141 "if' Sail FI·:UtdtH:O. b EXl'vrfe.d ,.·jn Bo:don. to .... ifr~· one rllUU8:l1ul :llllllhh'rY'SLix J:lll. 

Ion" (\Xllt.rto'\ \'in Bo~tou, nnd 44 ,t::'allnnM tu:purt{.'f) "jn Raltimort.l, 1'TOD 1hUU~:l1Hl ,Mix hll1uir.·41 IUlil tWOllly.Jit111' g'(llloll~ o.),Plll'I('~l "ia llrownsvHh·, ~'Dll ;).2!)'i gtlllums e"tJw)'led ,·in Baltimoro. "l-:XpUI tt'11 ,pi,.. nro\\'u~"ill4). If H~J}orterl "I'l Lnredo. 10 Expul'te(l Yin, El Paso. II }-;x-purtctl "in Bral:lhcar. I~ Fh'u hun· drutl Imll 1.\\·OIIt,y·onu ,e:nllt)Dli oxporl,<:d via Port Towntlcul1, iUul 700 g:nlluDH trxporto41 "iR Sl\lI t"rouobcco. lit "::\.})ol't.-<l "in. Dot10ir. 

I GlZllo)l$. .. _••••••••• Al"~"ll~.: Q. I' . . 41.134
 

~,~r~~I~;~f~;~~tt:;~~ ~~u~~~:~;~~ ~: ::::::: :~~;: :::;::::;: :::::::::. ::::::::::\:::::~~': ~~~::::: . 

.
 

n,ll t.	 26 483\ '3 55<> i· I··· .. ·.., ·1·..··..····· ~j",~:~:::.t:: ~i~~~~~it~· c'~:;~i ~::: ~:: .' t.... _. . . _.. _ . Boca ltd Tcu·o. \Vest IlldlCR I .
 

Bonleaux FI nnce. . 5,235 I"'"
 1	 2~.3UO .. 201,60 ~117t 159 t r . RI'"rnen Ght"lllanY _.,...... . ...• 

lJalUhllrl!;G~llllany	 .. Hl7,379 223,140 1 \ ·., ::l.~l ::.::: ::: 

i~~:t.~~~f,i·~:::::::::::::::::: :~~. ::::::::::l:::::::::'. :::::::::: ::::::::.::. :::::.:::::: lI~~~i'~::~§~~~I~~{~'; T~i;,;';I~ :'.:::: :::::: :::::: :::: :::::: ::::.:::: :::::::::: :::::::::::' 647 

x..a.n7.J1rotl·, Ctln:l.r~· ltil.ll\(18 .••.. • •• ••••••••.•.• . ••.•••••••••.•...• -	 - ." . 

tit~:i~~~i~~;~~n_ar~' .~~I~.~t~~. ~::~:: : ~:::::::: .. :::':~::' .: ~::.::~..~:::: ~'. ~. ::: ~.:::::::: ::::: ~:::::: Llve,!",o!. EIIl!loll<l "21, 6'1 2~8 12, 703 1...........	 ..
 .. Ltvill)fBtOU, Guaton••\tn p~' ••••• •••••• • ••• ~..... •• - ••••••••• 

~1:~~:.~:~'.;;1,,'~'1.:.:::::::::::::::...... ;~ .. ~~~. :::::::::. :::::::::: .::::::::: :::::::::::: :::::::::::: 

:lIarR<:-illt·!'. I'·rallc·iB .••••.. _...•..•• ••• ••• __ • •• ••. ';' .•• 	 ,•••........•••.•
 

l1:H~:~~~~~';~~~;~.tj~;~::~::: :::::: :::::::::::: :::::::::. :~::::.::. ~::::::~:: ::::: ::.::~: :::::::::::: 

T" .." , W "."'''''h'"''..''.. .1........ .. .1. . 'S .
 ~~~~~!l;ft~••·•••...•••··•• ·~:,rl·.·.·.......>··· •..:,.,1 ••.•..•··.......•<.•
 ............. ...... .•• 4.>1. lY_O 106,080 3•. 1118 890, "__ 1 "I, 691 ,50 

'E . 1B~poJt~1 \~il\ BoA.ton. I Rzll'Ul'tul vm BaltImore. porte..1 ... in Now Orl0300. 

.. .tuclaull1s S3~ AIl1l01~~ J;:ill: a Ex])ortcd "1:" san }rauOlsco. GJ~~port()d "~B IJbn(\dclf1~lia. 7El:llorted Vlll Now Bedtord. 

Alex,mdTla.. El:HJt.............•.... ~~~IQ~~~.. ,'. ~~~l~'.'.8: . . ~~ll~".~.. ..G.e~l~o~'.B:!.• ~~I.I~~I.S:•. .• ~~~'m..':..
 Aecr~ •• Af.')('fl. ._ __ .• _ _•...••- .•.......
 0·••••••••••••••••••••••••• - _--. 

AKl'iuwllll. C"ulml Alllorion...... 1u~. OG5 '.......... 4\	 .
 

l!t~1itit;11~~lL~~iJ(~/ :::::~rm: ·HE; ::f~~~: <rt: ;::~;+~f: :~::::>~;~
 

•...•...•... 

liordeaux, ll"rnrt('u ...•... r _........ 

Br"mon, GN'mau," .....••.. Buenos "\Y"~8. Suuth America.... 

8:"1475 

202.301 

, 

12.098 ., 

, ­ 2,023,124 _ . 

'1, 0~O,~37

.. 

8;ro~~~;~!;~t~~\~~:~t~t~\~~~~~~~:::.....~:: :~. ::: :::::: :::: ::2~6 :::::::::: :::::::::::: :::::::::::: 

Genoa. Itlll.y...... 7Hi,:lll 26,078 . 

I~~f;r:~~;;i:~;... j~ml" '"HH:;~
 

xc ANNUAL REPORT OF THE XCI 

Tllird. Il:l it.l'lditl",1 npoll rotnl'lI to thill l'ormtry to the ri~ht8 lind 'Prhil"~,,~ of illlport,'llllll'n.l)lllluli~,', nn,I,'1' Iho Wlll'llholllle law... chapler i. Title 34. Rllvised Sl!ttllh's' 

To th.., 1l1\()\"lJ staff'nll'lll, yon hllvo. ,June 23d, ad,led. as a 1)arialioll, the following, 

wllich i<l also to Ill, conhillt-n',lnlldma"o an alldilional subj"lIt ofdiscllssion: 

., (1) Tho I'XI'"I'I"I''' p\"('fln~f' to "olllply with alllhe rcquirements of Ihll law in rollpcct t(l t h.1 ":-'l'fll'tatioll of thllil' whisk.", hO 11'at tht: trallsp0l'tlltillu and export bOlldll 

llhall he c:lnr(\lcd 1I1111 ,h,' "hitlk.__ expOI'I,',l, lll~ally dil.cJUlrged fcom the lion t,h" 

GOW"'JlIll':lI1t hn... II pUll it lill" nil il,torlllll'l'u\"'nn" tllX. 

"(Il) ,\nall~"'""nl~ hllYO 1>1'011 llI,ul., li'J' thll htOI'li~e of the" hisky in I.Iormuda for :1 

pcrio'l of h,d"e 11Illn(hll, 1lll,I 10IIl!cr. at lIlI! 0lliioll of thu 'l\"JlHS, at ad\'lmtll~{'ollll

rale~ of slorago, in 1\ ,·!illllll" which ill a I'{'m,...kahlo dogl'<lc facilitates tbe ageillg of 

wlJisl(\". 

"(:1) Ko Rl'rnlll!"I1I{'III~ IlIl\"c 1.I;I('n mad., fur lh" rutnrn of sail! spirits, and tlillt Ih" 

MIIUI' or IUl~'l'lIrllhl'l~'nrwill nut 1)1' r.,lurne.l tu lbiK conntl'~' ~xccpt in I't"ponse to 

thQ tic lila 11.1 nt' 1nul<.. au,1 t hnl 1Ill! expol'tal inllS aru being lIIade fol' the plll'pOSC of 1'0­

Ji"\'ing au ftyorlna.ktl hum" IlIark"t. with th" intontinll, ill tllIC cOllrse ofhlll:llDess, of 

makiug h:d,' of :111 thlll e,1II J1oll.'iibl~· ho "laced "1'011 tho BritiSh :1ud Continental mar­ kots, 

"(01) It if, II", in1l'utiol1 uf Iho ,'xl'0rl"J1< 10 pr('\,(wyCl tb" j(leHllily of tbe spirits expnrlcrl, :,(, Ihal if 1\ 111:11'1,,·, il- f'''lIIel ill Ih,> lillit.·,1 Slates for an)' portion of it, it ClIlI 

Lllunh·I'",1 a" ,1(l1l;('~li,' ,Iislill"d I-pir'its n'illl),orf".I, 111'''" which a dUly (;([11:1110 t.ho 

illlllrllal-1'I"'I'I"'" tax \\ ill 1,,, 1,'vil'(lllllrl culleal/·Y.'" 

1uaslnll,'h al< all Ill(' slat 1111'S whi"h an, cil,·,lb\, v.u' dcscl'ihe tIl" Irllns:ldioll ill 

tho 'Inlll'M, ur whil·h n""III' lh.· tlelaill< ll~ tu whillh'Ii,c abo\'o qncstions al'i,,· l'yollo 

or Olhl'l' I<"'11l "I 1110\ 11'(1)'(1 .. "Xplll'I,," it i" ilfl]l(ll'lallt, t.o ll~COl'tllill what. t.hal word 

lIIenu". 

~lB ,Iio(inllur~' lligldfi"at.iOll ill II) cro'r!! olltofll colIlIl/·!I. B.~· the vcry force of lang'uagOl 

thl~ duuotel< onl,l' sUllh all '1"1 as. whlJl, oolllJll6l~d, n)Sllltl; in Il oal'l',I'iU~OllT-'i.(~" I,llllt, uo 

.!lct Cll-II he I<n ,ll'nof<od iful, itll cUIII)lluli"1I Iho thilll-( "nl'l'ied has bClllll'ohn'IH>,1 wit,hill 

tho cOllIII.I'Y, It is nn IIInl"- 11'111) ill COllllflnll pal'l:ull)o than in law tLmt, a t,ran"lI'JI·tlti,iou of ,",onc!" fl'lllll San FrasuJi$cn to N.)w York is all ('.£Jlortatiol' of thulIl. C"(lII 1I.lthnll~h

l'otwo"n t.hoil' ,lopartlll'U ILll,1 arrivnl tlllJ~' Ii" fnr 60nw tilLle ill the porl.1l of Cllllaolilld 

RIO JlIIHl,ir,', and nlthnllg'h I,ho cnllv'Jrs'll,i<>1l ,\bollt. l,helll OCClll'S whilst t.IH\~' ,,0 lic, 

FlIl'lhCl'llInl'(l, iI, ill lin I. 1""'ltU,'" h.r sl·ut.llte cOllst,wise Ira.llspol'tntion call only tnko 

1,I:t"C ill ,Im(;I';(!IlII hnttnlllM that. sll<l11 ;.('H>tl" bavll not aI, nllY periud of thu trrlu"it !.Ieen 

exl'0,·lcd. II. w..uld h" '~'Ill:lll.\' !rll" of ;.(<lnds in Ule conrse Ill' IrfLns)lort at ion. nnder 

lloctinll .t:H7, R, S" ill n 11,.;li"h holt<llll from OgflensbtlJ'~ vill Tnl'l.Il1tll to Chicago,ovon 

ifllJlokulI nf whil~t I~'ill;.( aI, TiIl'nut.., 

It is, Ih<Jl'utiJr,'. "Ill)' wh,'u 1.11" "x')ollt",1 acl /'c8l11Is in carr)'ing t,he ..oods out of Ih" 

countr," 1,11ll! iI, j~ IIll •.'J!o/·I'lliiJlI. " 

It i~ hnl'lll~' II C"I'," "II1'." to g... 1'111'11",1' ''1'011 t hi, ",attn!' an,1 ~,\~. t,hat i U spc111dn~ Clf 

all (101 I iu,·llI.l!, lll'~' tl"illl<aotillll dllllC iu IIcwr,J,lIW' ,vilh QI'i!li"al iu/elliiou, no Ill:ltl"r 

how COlllP),o=-, nr h()\, 1I111('h Itl'ok\ln into l,iI,,', Ullil\' of illtt'lIlilJu IInites all "'Ileh ,1,.­

t:li!>, illl" 0,,, whole ' 

The AllIcri"lllloilizl'n whn /);00' ,Llm""l j;.\, all indufinite period, intendillg 10 ..dllcate hih "hiltll"'ll in t"'rnl:ln)·, lIntl, in th,' intervII1, 01' ~nbS"'1uently to 10c:lt<J hilll~clf

for OIlC IlCl\'llll'II~I' Ill' lInllth"I' ill h.d.,' :Iud ill OIh,'I' C')IIIl(l'ie"" intenrling, aflor nil, to 

r.·hlrn 10 lh'o in An",,'i,':!, d,,"" not ICI~c his el!iz/'u;o;hip at allY momout of IIi" ahsellcc. 

The wholo all'lIir )\':0" "Ilh ""I' \'i~it. And ~o if II c'll',k of )fadeira is carried to Cnlcutta fOl' 1III' 1"'lltIht Ill' t Ill: "lIra~(', ~nd( h{'IIl"lir to be enjllyed a/I,./, tl,~ rctltrll, this i" not an "~portlilinu: n"I' ill tlli' nlN'lIc,' nf II ,,)l'cial context gil'ing'tu snoh l1rlditionlll 

incidenl tlllll ,'fl'·I'I. ('11Il it Ilwk,- :l11~' ,litli'Nlllca if iu the 1lll'1I11 timo it he tCILIJlOl';ll'ily 

Tal/deli III Oil" for,'ij.(11 pnrl, ,... nt ".""'1-"1. 

In g.'neral, lh"Il, IWil11('1' tin' IIII'S" of 101l~ tillie, nnl' Iho illcidence of 11 IIIII0 1'('II S ,Ietaillj an"'l'ls lh.- ,lI/jl!1 of nil lIcl. 

I filltl I1Ulhill~ ill tlH' ,'uut"xt of !Ill' I'5latnl"h under consiflemtioll to dblnl'b this 

1JSlIlIlljij.(llili(·lItlull nf Ilw word /.rpo/·I. A1thull~h il lIIay he llolieed that th" contl'xl 

ill til{' 1""'S"llt ('lIs{' ~Ol'tllt' r'o/yinll thll lIIIO"" cOllclusioll as to the ll1eaninl! of ,orporl, 

lljj (lIIe t" whid' Ib,' I"ld~llltlll'" "'ns lIl'tlll111y "tI"ort""r, for the trnns,wlioll hy which 

YOIll"SI ic lillno..,. lin' :lIllIw",l to I". !Chipped ahl'll'lIl, is olle wbich such COlltext recognizes:os IlHlkill~ thalli nhj"cl' lit It'T illlp0r'/rtliOll, i. t.,/tlr;;i!T" ~oo,l.._ TIII~ro' 11111."1,.- ill~IIIIII'l'lI ill 111(' lItlltllll" \\'Ih,n' tIll' w ..rll "t'xport" i" slUI\\Il, ,lil'c('\I~'

01' l.'y !Ill' coltl(·.", ,,, 11l1\'" h"('11 !U,,·d i,'/,rglllol'l!/, "", 10/' iu~I'lIl"c. ill S{'CtiOIl HI;.!), where 

t·JIO "r,"}I(I"/nti,,"" 10 ,I/({.~kll /I'VIII '1lI!111(1'" ill Ihe Clli/IIT Slute" ill ~I'okcn "fi bnl rh"so 

are o'r,pliollili. 11,,·;1' ,'11',',,( l"'inlt "I' ""111"(' lilllilen tu wh:ot is ill Ihe ",ulle cnnr",otiOIl 

(lx(Jl'c...sl~· pl'",'i.kl1, :11111 IIll'rt'i"I" wil h""t i"lhl<'IIl,'1' IlJllln wllllt or,linol'ily i" Ih" ",talntor.\" lItW of t 1Iu won!. 

In til(' "IIKU 1'''' I>~' "U ill YOllr lil'~1 'If,It·, ill \\ hio'h :1lI iUlc'ntiou ".xitlt" to cal'l'y ~pir;ttl

IIOW al 1\"\\"\"lI'I Nt'\\"lI, Vu" I" IIlIlIIill,,", I\,'rlllll"a, wilh th,' 1"'TJlose, aft,,)' hl1l<liug 

1t th,'ro'. of 1l\'\'iI1K it. 1>llC'k III Ihis 'lVIIUll'~', I ani of ol,ill;OIl thnl toel'e will lll) lin ellO)IM[SSIONER 01" I:'iTERKAL UEVENUE, 

p"rlllliOll, nT, (,Ulltl"'1I1.•'UII.,', illlJlv.rlflti()/~; 8ofllr.~t all c"tlJll~, a,. 10 of/litle 11,(' Olrll/J/,. III allY 

l'dt'il,!/£' (''''"If''h'd Irtll, r.r!)orlaIHHI 0" IIi,p'II'lalwlI, .. "'110111('1' t h,'\' lIIay lUI 1',1"/' I. Ih"lm'e) ,'es to auothor eJa.q;j of ~he I'T<1\'1I1III"S of tho ClU,­

t011l law ;s nh\'loullly a <Iilf'll'unt IlIatl~l'. alld will he.t bu d"cide,1 Wh"ll II sp"llifi(>"a!le 

al'l~"'S. (I) Th.'I,II/di"!1 III'l'cifiud ill tbe bon,J T'Oferred to in yo"r tlrst '1"u·"iou i" h~' it~ OWI1 

wordM. IIl1d hy 1hoso of t I... st'lIl1t,· \\ hil,h I'NIUil"'1I il, a Illmlllll!: iu Ihe "')lIr"u flf 1111 'J:­

porl«1l0f/. Xu lnllll,iul! lit Il'lnlihon, tlwr~·fl)l'e. ill the C:\"'6 put by) (.u: ill .lIoh hllldii,". :\"itl"'r lalltllllg nOl' :lll)" nlh"I',lutull,l:olatntory or olhe", cau OI.>\'IOt(: tho 1I,.....,. 

..it~' of lhlll inlolliioll. which i" of til(' e~bt.:nc" of exporlatiou, It ht.:\'cfn),lI 1IU/,,,-,,r ynllr 

li":'l	 '1uc~1 iOIl ill t hl' I\l'glltil·,·. (:.!) I lIlusl 1l,Jd, ..f ,'..lIf>o(" I!,at the case ill \'iew is 110t within scclif>l1 2.-,00 1'''1' Iho 

purl"".'" of.' mil' s""nml 'I""... t\llll. (:I) 1-:'111011)', ",u'h tll'irit>l \\ ill 1101 Ill' ('Ulitlcd to the rights :1I1l1 pri\ ill'gcs ruli'rlu,l 

to 'u Ilu"~l iou ;1, 1111"\' aflk ~'l'ur atl(,l1tioll In tllf' ,·tTeet of Ihe \'lIl'iatiuu~ of \\ hicll yOIl speak ill ~'ullr

Kec,...Jllll1C)tl'. 

I pff'mi-.· I hilt nnrl{'r"lnll'~ , h{'~u "talel~,ellts. to. aUlI('t e'lll"" ill whi.ell 1I0t/';1I9 ,Is 

al,ptdrH a~ 1u Ihe Intent lUll ut. t }j(' ll~\"ners 111. hhlJ'l.'ll1~.t be ~j;llnd~. tint u1 ,1H' C,1111l1 rs ; 

fur if Ih.. " :\('('ll\lll'lII1Y ('a~'" '" whlcll Ih,' Il1tcntlllU IS :iSi"'l'lalm,,1 10 11i.l wbat )'011 

1111\'" alr"':;i1y ...llItt>t!, I am of "pillioll Ihat Tht) main SUppOTt "ftl", Ihuor.'· (If I,he OWl!­

f'rlt r,d Is 1 h.'IIl, I hurll Ioei IIg 110 ox 1'(1\,1 ali on: ''0, if t,ll<' ollly iIII"n' iUll ill sbi Pl'i US II...m 

nhnl\lll i... rUI' a I",,,I ""-1Il0ll ths' 1'1111"1;.(6 ill Be.l'lnl\r!n, lhat abo is illCI>Il"i...leut wnh 17­

Ilor/ali{"" A.. III" II'~:II lloti"n of "llli~I'at in.. is II going abro;1,1 wit II all iUloul,ion of linI, l'ellll'lIill~, f%n Ihal ufuxpc'wttltioJl is a S+H"t-<I'UIWU of .:!tJori"'4 1'rolll tbl' IIla~~ ofthillgti l)tllulIJ.:in~

to thill coulll t·," wil1l I1U intl\nl iOI! uf llllit ing Ihew 10 III", luas" of tbiugs boll'uginl' tn 

MOl".' feJn,j .U"II CJOlllll rv Ol' ()t hpJ'• 

All ,'mi;;'aliull as'ah",'., ll"lincd is all".I),le<l wit.h a "hancO tllat lh(\ inl,',ntion lIlay 

IIft"I·wanl.. (i.... an,,\' ,,"I"al renH"'llJ) 1.10 changed. Thisclt:mt:t' ,I....s 1I0t, "U'cet thn 

almrn,·t"r 01 till' ,....t. Nol' docl! tJllI l'i1'CIIUIIlI:lllC('S of au ul'igin:d llpcculaliou that 

"I",h "loan"" ""'.\' OCCIlI', "I' ,"'011 " ...·solnlion Ih"t "I'IlU ;L 1"'I'I"i" contl.'lIll'JatNI COiltin~ellc~.\' (Iu' purt,\' abuut to .~.uigt'a.le wiH rutnl'n. c.c. fI", UPI)]' :, c~hall~~ ()f ~()\'t~rH~

111('"1. til· llJl,.n tho loss of his I...alth, &'('., :oJ1'ecl', Iho yali.lit.y tlf all "llIi;.:ral,inn 01.1'0"­

wiMl,r.OIml Jhl,·. I sll!'I"'s,' lhat Ih.. cas'~ \lillY "th'" he tht1 S'~lUo wilh eXI"ll·t",iml>l at' 

nbuv,' ".'lill.·.t. vi"" a t',,"ri"~""1 "h,'lll.:l;\ ill t.he ,<late of th., llIarl"l!' 10,1' which it IIllly 

bn Illtl'ilaltle 'tl hnlll-: 1110'111 uack, Ihe ill"'lCdi(/l~ bOllu Jir/,· 1'IIq'tlSllliS well as act.. howu\"tor, IlI"ilt~ In s"ok a tC:)J'ui~1I lHark,jt. '{'his \\T,nlc!. lI~\"""l"l1luJo"'s. ho an ('.r'PQf/" ItOtl, 

",,..1 np'.'"1'1·rllrll, flr 4,,~tllU'Stl. an ;/JI,/Jodatiou. ~()1' "'on1t l s1Iull ,,,,xpul'fi-ttion hl' d,!rfttl-ml 

1)1 rhC'.I~IC·idc"lll nf l. pl'c:,wr\'ill~ th\} idtln1it.\~·' uf tlw g-Of)I1"l. 

nul ,t 'h,- tr,t1." Jllll'I"'~I' We"" 10 ul.,raill 1,,1' a lillIe the ,,(h-:\I't.l~e" whieh ~Illlle ,"01'­

""'"11 Ju.. ~1 ~j\'l'" lur 1I1l1'rn\'ing- ~pit·its. :n.. llllPanwhill~ of .. 8cupillb' ~OllH" ltnllJt~ I'O\'iJIH10 

""'JC111at ItHJ llJ'OU' InclI(,,,t ic spirjts, and nct-lui riu~ afrl'." n~Lu['u ~4.111\l~· hUUH" n'\'Ollllt~ pri vi .. 

l..~" '11.1' ....I'I'I:1t.. 1." I',w(\ign KfJirit~. 1 submil lloat 110" .tntntm·.,· I'etpdllill" lill' ~nch efr~ct \\""1t11,,, lI'alllin/);. r sa." Ilw HI'II,do,.!! J'fqlti>itfH, tor J "IJllIit that if Ill\J~o rc·qlli1I1f.t'~ al'l' ,1111:,' "IlIIlI,lil'" with Ihe,\' IIIllst havu tJI"il' dU6 III:ltutol'y MI;'ul, lItHI tileI''' 

WOUhllll "Udl ,'".,. b(' nil grountl for ~lIg~"~lillgfl'/llld. 

I {'alln~ll -ay thal the' \"al'iation~ ahov,' aUlount to mor.- tlt:111 el'iclcl/(,(' of exporlcllioll 

n,r Itr rl\l' ,·ollll"I\·~·. Tit., m,'r,' l'llrrl'in" "uo,b (Ibl'o.'\d i~. of coun,u l;trO(l~ ""i,l"nco & IIIt I h.,,·, I . . '"	 , • Ib I ..11,· "'III~ "XI'''I'I,·,1. \\"11C'111C'1' proOf Ill' not i... auoll...r 1I111ltor, I ~npl'(lSO

D ~.'''' ,I? liCIt II'I"h a nll'ru ,]j."(lS"lUll of Ih.- weight or .Ii ...'c\ioll of tho \('>llilllon)' 

~h\lllall,"'llll Ih.. l'ur/"tioll8. If qn,'sli'"1lt ljh,lll be made lu:rNlftC'r iu thl' CIJIll'Is 111'011 

OI~~,I::"":'r"l 111111.,,- cUllsi.luratioll 11.·ilh"r parI) will take lIll)' :lllnlUtagll 11'1>111 whul .. \ I'.Ur l!pnu Ih."'1ll h~r(".

IA;'I~ J1~I"I'''l1Ir it 11101\' I", ",,.,\1 Iu expn'.,g what 110 ,[lll1ht i" n..w nlll.lftl·"l,)ncl, 1I11ll11ay 

Ihi..n<l~n. "I~, ,. l. Ihal' til{> r:<)"erulll"l\t will nol bc bonnd hUl'llluter hy lllly part of 

"J'ini",;' 1I>'1U1I Ihlll l.nllY I bell lw M"'II 10 be ill-follud,',l, Tllllro ilj Illlthil1~ ill 1hifl 

t'''n ,,,,,; III tI HIII'\'o"" III lilly nIh"" I'llrt of thl' tl'aul'actioll, which lito owuel'.. i" '1'11',­

\I,,'UI ~I .I)'()j IIpou,,, ha"illl? the [iwcll Ofl\ll "slnlll"" 01' e\lulrac!, in eU'<1l ti',' Gov,'I'U­

'1'1 .' Io', 1,11111 !.I,. I..., II-!' :lIlviljl'" a~ to its ri.rllt~,

in I'- "11111 10\1 11.11" II" ti,n'u 1I'1o"lcYI'I' except;.. 'Hh'icu 1)\' 0110 D"I'"I'lJUCllt til :,",'11..1 1' u Wnrll tnfnr\" "Uflllll r I'	 , .-iti' , g'I'.'u\, a' 10 I\' IIch t,hu latl,'r Del'arl"wllt ""1'.\' 1'1"'l'l'r!y w;"Lt,·. til 

&II.. "'" .Z' "" \\ hO'l," Il1t"I"',ls Il'cl'ciu nro "'H." 1al'g.,~,;\'ilh cyon' 'liSPOS,iliOU til Il'e·a,t '"	 s "I I h.·"" '1' .'\ 'tl r t I' h" . . \10.... 1111'\••1' II, . " '<Jill" 1\'1. I IUll·W'·. CIIIl' (II', It It t, ",l'p,'oll'",tc,1 that (!t,t II II I.u­ CleI'M nf 'h' (." '"',ullIsl""c'" IS II""M;o"al>l<', al1,1 \:It It IS HilL ill tlw pnwcr III' ,,'11­ pnhli"lh~ """1'11111':"1 I" Inlll,",t'llh"t1isul'ulio" with widell illlhu inll>rcsls"f tho 

-hlch '1.':"·ll~II",,"·t'''". wiJlIl,ltul'"i"" Iwl''' 1o 1.Ie cO"$i,lol'c,l, 01' th" fl'lJmlol" wilh 

nd •• i;.: ~~t:t'~ lI~~I.\,t I...." IIltlKr Clt.1H~rwi~u 1.t) trc.;at~tl when t 110 IIl'Opo:.iL'1'1 11 export:.t ion JJo 

I rIal In" shall havc h:lI'I"'lIc'l. 
xcn ANNUAL REPORT OF THE CO~DlISSIONBR (H' INTERNAL, RKVENUE. XCIII 

The prosolJt statemllUt,s and discussion will of cOllr~e go t,o sbuw (l disposition to 

del\l fairly upon tho part of t.hese owners, and for that. the~' must Il,lwa~'s have oredit; 

but DO engagement, 01' embarrassment will come of what is sait] lIjlon t,ho, part of the 

Government" 

VeQ' respect.fully, yonI' OUCllli"nt, serYflTlt" 

S, F. PHILLIPS, 

80Iici/ol'- Gc,;cra I. 

The SECRETARY Or' THE TnEASURY, 

During Ill,\' nh:;eneo t.!IllSO questions wel'C put. to the Solicitur-GmH'ral, and he hll'" 

passed upon I.hem 'md snbmitted the "Love opinion llud altRWers. J-1aviug oxamined 

t.he subject !Uvsdf, I eouenr with him and ajlprOV(J of his opinion aud answers to the 

(IUest,iolls propounded. 

BENJA~Jl};, HARRIS BREWSTER, 

.:Jtlor/lcy-Gelltwal. 

In !)UrSUfltlCe of this opinion the following loliters were written: 

'l'nEASURY DJWAHT~IE~T,

Wa8hillqloll, D, C" ,lilly iI, 18B3. 

.Messt'~. "rood, Pollard &. Co., of Bo~tolJ, h:lve addressed a.let,t,·r to thj~ D"P~l't.JIIlmt,

d"tc,1 l,ho 17't,h ins1olIIlt" in wblcb tbey state that, a firm 1Ll Boston "xpnrh'd, SO "".' 

months siuce, iu hOl"I, to Harwlton, B"rollHJa, rt '1l1antit,l' of whis);" of doull·.~ti(J nWIlnfnetnro. whid. Was mlnrnod 10 Y'-'UI' jJort, iIt J'llltlrll',V hl.~t, wh"re ir nO'" l'<l,n'tins ill 

bondet! wnrc!wns.,. ThtlY ban' agrced with t,h" hoh1<1I' to hny *, barl'oh of this 

whisky, delivered in BVSlvn, in bond, and th,,:., asl, what .;onI'SO Illay I"wfully bo 

tal,on in the prellli~es.

Gnided b,\' til" opini"lI of tho United Stab!s AttolTll'y-GorlPnll, jhig D('l'nrl'llumt 

holds tha,t. articl'!J the growth, prodn(\j., or url1nnf~ctnl'H of t.l1O Uuited Stn,t,es, wheu 

exported nud reiIII pOrl,(HI limIer section 2,,00 Unirnd St:rt'" R",vi"ed St.at,ntes, are not 

withill the pUl'view of 0111' (;ustollls-warehollsiug systcm, aud t holt they cannot, lawfully 

00 storefl under the laws nre,ding th:tt sySI,\'III, This will npply to dist.illed.spirits, 

tll('. ITIIIIlUfiwlUL'e of Ih~ Ull)j'cd St,'~tes, once eXllol't.ecl :Hlll reilUl'0I'ted under the sec­ tion above cited, Upon the h1uclillg of sueil spirits colJe<:tors of customs will exact pa~·ment of II dnty eqnal to th" tax imposed b~' t,lle internal-reveuue laws, They 

will uot, perroit them t,o be entered Ior stoeage ill lJOufled w:teehouses; and oufailuTe 

of other mea.ns to oota.in the dUlY, the,\' will seize and hold I,hclll for the same, aud 

nil legal ()xl)()l.1ses of tlleir acLion. 

In t,be c·ase now before tiw Departmeut" and spoken of ill thc be,ginning of this lett"l'. a warllhonse boud Ims SOUlct,imes been taken in ~ood faith, and uuder a mist,ak<m 

hut illlloc(Jnt l'eliefill tbe logalit,,1" and regularity tbereof. Because oft.hat the spirit>! 

t.o which tha.!; bonu applitls lIlay be dca.lt with as au cxcelltiollai oaso ill aoeonlttncu 

with the eoudit.ions of the bond. 

Ver~' resped,fllll~',

CHAS. J. FOLGER, 

Sccrdal'y. 

To the COLl.r~CTonPORT 01" NEW YORK, 

'5845.-CanceIiJltion of iJlterual·reYcu1l6 export l'oltd3.] 

ThiB Department is in recei»t of ~'Olll' le.\,.ter, da.t,e.'1 the ~t,!l of Juue last., transmit1.lug an npj)lica!.ion by W. J, Usbol'ue, nssignee of Ive.s, Beecher & Co" for the Nlllcellat.ioll ofuoud No. 760, given by hilll .Juno 11.. It!~a, in t,he Slim of:fi;4,700, to ,.ecure 

t.llC· production wi thin six mout.l1s of a forcigl.l cnst.ol1l:; cert,ificn,te to eov.. l' thirt~' barrels of whisk:;' imported jlel' bark Alfred fl'Olll BOl'llllula. 

It is aUeged th",t. the whi~ky Oil exportation from t,he Unit,eel States was covel'cd hy 

iutern[,I·re"cllllc export bOlHI No. 4125, which bond has bcc'll canceled On t,he inclosed 

evidence. Conne"ted with the eyidenel'l !ll'olln(,.;d WllS a. certitiea.te from a fOl'\~,igll

r",veUlle otlicel'. showing t,hl\ ll1nding at Berlul1da of the" goods all<l mercballllise" 

(lescribel1 ill t.he landing eed.iflcale. No Sepfll'",te ecr'tilicate. ill complialHw wit.h (,he 

conditions of bond 1'\0. 7GO, has hcoll produced, as reqnired by (,he 1'''J;nlatiolJs eovor iug lluch ca",cs, Thc i;)rcign (,c"tifi~:rl.le !ll'cscuted wa", I'cjeclNI, 'l1Iel the bOlll1 in qllest,ion t.ukell 01.' l.b" gn'Ilmd t.hat t,he cort,ifi<latc did nut slate that tho whisky tht'teiu 

nwnt.iollcf! was tit" whi..ky rot.lll'ue<l t'l the Unite,l Stul.'s, ,....,\ 011 the groHJul, furnlt~l',

lh:lt. t,i",r" Wll,; no idcJ'I,ilic:lt·iolJ nf t.be i1Upor·,,~d whi,<I,y ,,'" lha,t whif:h WUl< exported, 

Ln reI,ly to ynUI"l'e'lue"t fu,' insll·uct.ion". I hnv" 10 "I.,.te l,bat n cerlitie:lll: ..boul,1 bo 

pr,>s,,.,tt,(1 ill lb<> llSII;11 IImllner, in :1l:Ctll'c!nncu with th.' eOlulitiulIs of the bond, Tho 

Del'flrtmeut f~(,c1illes t~ 'lIltborize t.bc aceept:lo11Ce, as a sufficient compliunce wit.h said 

condiUCllls, ot tb~ c~rtl.hcate alre:l~ly produee,l: ~nasllln?l~ a>l tho Attol'!le~··Generalhas cxpressc~1 tJI~ OplLllOlI t,hat, the. shlpTtl,~nt. of dlllf,llIed sp!nts n-I!roail, wlt,h the ynrpose 

of briugmg It brwk to tbe Ulllt~(1 States to fJ\':Hle the.,mmedmte pa'YlUont 01 tbe tax 

\,hereoll, is not a. lepal oxpo.rt:<tl(Hl, .t,h~ ~oJla1't.lJIent.,. 11~ eases '~'ll1eb ttvpe~r to come wit,hiu the seopc of tbat,opUlJon, Will IlISlst upon a rlg,d coruph:lnee Wll'll It,s re:;(II.la.­

tions, and \I"live 110no of its reqniroment.s as to t,he exportation or importat,iou of d.istilled spi!'its. 

As re"'lrds tbe qnestioll whllt,her :\,on1' adion was in accol'llnnee with tho "onorlll 

regulations in ta,ki.ng a bond for ~.he pr?<!noticll.' of.a ce~tiliclt.ll\ ull~ler the gil'c!lmsta.nces, ~'on llre mtol'llled t,hat wlule lll'tldes 37.3 to 379, Illcln~l\'e, of thll rcgulatlOns 

of 1:374, do not, expressly refer t,o such en·se~, ther(, seems to \)e 110 rellSOIl wh~' (I. boud 

mav not in a prop"r ca~e be takeu 'l.>j well where the merchandise ill subj(Jct to a flutv 

eqli"l to tbe tux imposed by the intmlllll-re\,e.IlUlJ laws undel' section :.!f)OO, R<;viseil 

Statutes, as where it is free, The regulnt,iolls 0itel1ma~' t,hereforo \)e applied ill sneb 

e'ISCS, . Y?nrhl(IUi~y. "'hethOl' UpOll au impol't;a.tioll of tllis cl~ar~cttJ:T tbe tint;\' elllll'l$'~abl6

011 foreign sp,nt,s should not bo eXHcted rn t.he abseuee ot II forel~u custolllS eel't·ltlcate 

showillg that the whisky is the ident,i.,.-.l whisky exported, is, tbereforo, lIusweJ'ed in 

t,he neg,~tiYe, pr'ovielcfl it is a. b07l<l-ft(/(: rllimportatioLl of a,n AmerlClln lIl,muf'lcture, 

that:l bond be givou 'IS afol'es,\id, and Umt t.be otbel' regullll,ious upon the subject 

llhall be observofl. (Collector of customs, New York, August :3, ltio3,) 

i 188~. -DopaI'Ill](mLNo. 46.-Divi"ion of ollstolD>l.-Circulul'.-Roimport"tioll of distill.d apirHo.! 

TREASURY DRPA.RTMElST, 

OIi'FICf: OF Till·: SF.Om~T'\llY,

rVo8hhly/Oll, D. C" ApI-a 14, l~f>,

70 Colleclo/'8 alld ollie>' D.tlico'8 oj the CII8/01118 : 

In au opinion of too Att.orue.y-Genernl, printed in Dccil:lion 5829, of Jnly 21, 18t:i:3, 

the question WllS discussed of the stntUl< for duty l'nrposell of di..til1ed spirit.s manu­ factured iu the Uuitc<l States, .shippe(l to toreign conntl'ie.s without pa~'ment of tbo intel'llal-l'f,vcnu~tll.X, and snbsequ('nt.ly returUlltl to t.he United States, the circumstnnccs llmhw which j,he shipment IIhroad \Va" m'tde indicating that it was the int,ent"on of tl,o parties inlerested when mnking I.he shipment to ret·urll the spirits to 

the United Stat.cs, Th15 opinioll of the A!,t'()l'L1e~'-General was that a sbiplllont a.nd 

return under such circumstauces did not constitute au eXjlortlll.ion a.ml importation. La.tel~· eonsidel'a1.JJe quautit,ies of spirits have been shipper! from the West to St. 

J.Oilll, N, B., vi" Boston, and aflerwal'll" l'e{,nl'1led to Boston wit,hin shOJ't periods of 

time, lUld npon such roturn dnt,\" wag asscssed IW<lOl' sect,ion 2500, Revised Statutes, llull on the qlU1nt\t,.~· l'''tul'ned b.v the enst,oUlS gangtw, without [l,co/"I'ection of 

volume for temperatnro ,,~ rCIF.il'"d by the Int<'rulll ReVOllllll Re,gnb~t,ion~.

Th'! Depurtlne,nt decides t.hat, 011 the flwtl:! state,l, j,he shillmeut Hnd roturlJ did not 

constitute au exportation and reimpol'tation IIl1der' t,ho opinion of t,he Attomey Gcn·. 

oral: and that t,herefore the llIerchandise. wus not, out.itlofl to entr,\' undor se.ction 2500, 

ReVIsed Statutes, Wherr, a,collect,vr of clIstoms shall reeeivesnch donlesLie lI11'I'ehautlise f~'1Ll a foreiglJ port, and ill tho original disl.iller's packages, and the fa.l:t,s briug the case wlthlll th~ rnle sl':Hed, ho will d<lliver t.llc Ulol'ehaudise to the collector or intl:l'l.mi 

rboveuue tor the dist.ri<:t., who will distiose of Lhe same uncleI' instruct,ions to be iSStlecl 

y the CO£lllllissioUt)l' of IUtOl'll'll Hevcuue, 

C, S, FAlUCIIILD, 

Ac/i/lY Sec/'elm'y, 

1885.-Dcpal'!tnonl, No. 5Z.-Iute·rnol RoY<muc.-Girclllar :No. 2€6,-DolDe~ti(l Di~tilletU;pirit>l not reo imported though l't:=tnrncd from abl'O'ul. 

TJUl,\SURY Dr,;p<lR'Bm~T,

OFI'IOE O~' CO'I.\I1S~1O.x]':H~I" INTEH:1iO,\!. HR\'E:>iU.f:, 

1l~lIill!lIOIi, D, C., April :iB, 12K;. 1'0 CIl/le%l'8 olln/crt,al Revenue: 

Tho at,tout,ion of eollectorll of intornll.l l'eveunc in charge of exports a.1ll1 ol,honl is 

called to Depllrt,nJ,~nt, Circular No. 'Hi, of tho l·hh instant, (:.11 Interua.l !Wveuue Hee01'.1, page 117), relative to the ., milllport.:H,ion of distilled spirits" snbject to tl1X 

uncleI' iuterual-rovouuc I",ws, which circlIlar rllillllllUCC'" Ihe decisioll that, on tho facts 

I!ltated therein, dOlUe>llic spiritll ",hipped osteut;ibly 101' oxport and rotlun"el u,~ !horoin 
XCIV ANNUAL REPORT OF THE 

set fort.h are not llxpol·ted, nud t,ha.t. upon ret.urn Ihll~' aI'" nut. 0111 ilied r.o eu ~ry 1I1l<ler 

section \!;,OO, R"vi~tHI Statutes. Colleutol's of customs wbo recei v" sllch d,"ncstic 

spirits from a forei'''11 "Ol't in t,he original disl iller's !'Ilc!mA"es, when the fact,s bring tbe case witbiu tb.., rnle stated, Ill'" reqllired by tbe einmlar to ullliver t,he merchandise 

to Mle eollcclOrof intel'nal revellue for t.be di8trillt. An~' coll"etor of iII terllal nwcnue to 

whoIII spirits UTfl <l"livered hy II Collclltor of IlllstOUlS, ullder tile I)rlwisinus f1ftho ..l~ove

desnibc,l ciwlllur, will receive the s"rn(l, ami will 1"Jll"ire, on huhal!' of the ,li>!tIJler 

or OWIl(lr, paynll\nr. of tilt. tllX on e·acb puckage, Oil t.JlI1 <J"untity >Iscel'taiuecl by t,he 

reltange t.()creOf 1II1lde upon withc1Ut \\"a 11'1'0111 the dist iIlor.\' warehouse. The c,)lIcct.or 

will then deposit the IIwlley ill the lU«U'Il:;l; desi~lIak,1 d"posiIOI'.\' to tho t'J'ellit. of t,he 

llollector in whose district t,I.H\ ~pil'ils were pl'(Hlnced. Ire will t,hell tra""lnit the triplicate cerr,ifi"atcs of deposit to such collol;"'r, f')I'W:utlill~ l,uer"wit,1> :to statelllllUt ill 

whillll tho naUlo of the llistilJ,·r. the 1)lltnUH "f I:adl pael,ng." alill l.lll~ laxaul" contents of ..adl, as d"l.erul1ue.1 by the Ulllrl:~ Ih"l'<:Oll, are fill!." set. (onh. UpOIl ree"ipt 

of tbe Snlll", tile collector in charge of tlio distilh,r~' w:lt'ohouso will curdlllly com· pan) the stateU1l'Il!s wit,h hil< records aud wi. h t,ho gall~er's ori;.:-iual mporL of th<l regange for ,'xpol'l.atioll olllil" in his oUi"", and, if Ihe propcr tax IS fOllll,1 to 1uO"e heen 

pai([, ho will jg~Ue a tllx-pflid ot.amp tiJl' ea"I, pa(:kage, as in cllse t,Ile spints had ueen 

Ot'ii!ill:l,lly withdrawll lIPOJl pa~'lllcut of tbo tax. "xc!nding, bo ". " "('I". &1>0 aillouut cov· ere,1 h~' excessive leakag-e Oil which tax WliS paid to him "'hen I.he spirits ,\'two bonde,l 

for.1xport. 

Ho wilJ thereupon tl'allslllil; the stam}l" to the collector thrOlJ~h whuUl he received 

the tnx, who will de.f'ail a. ga1t:l:el' to affix the sta.wps. 'Vh",u tho stamps are affixed 

the g-augc,r will write acl'OSS the {lice of c:1Ch tbe following wonls: "Atlixed under 

lU'o{'ision1:l of Uircubr No. :k>U." 

III th" groat majority of ellses likely to arise under t,his circnlar. the eortificMe of 

I:l.1Idiug' will b(t\·" been received by the collecLOl' of iUlerlialroviJllIlO prior to tbe re­ tum of the spirits, t,hns oi)viM,iug the necessity of any relerul.lt)t~ to tit" Illl1tlel' iu tbe 

hoodl\d .listilled llpirits aCCollut, other tban to n'pol't. l,be sph'i I._ 011 F<lt'JlI 93 c as eovered by stamps represent,Lng t,axes uot reportcll on FOl'1l1 ~4 A. 

IJ~ h<>weycr, the taxes are p:tid ueforo tho reeeipt of ,wide.llee of [nnding abroad, 

tIle collector will (Isk fO!' special iustruct,iolls in the matt",·. 

In case t,ho collector, t,o "JlOlll the spirit.s art: delivered b~' tho "ollector of CUlltoms, is iu doubt,,>! to tho district in whie,1t the ~pil'its wcr" prMlueed, hc should report the naUl(; of the distilltlr and seri'.ll numbers of the raeJ(ll,l:(CS to t.his omee. Upon 

receipt of such l'Ol'ort htl will be furnished wi th the name alld address of snch collector. 

J08. S. MILLER, 

COlllllli8siolle-r 

18S!i.-Int"rullJ revenne.-Circnta,· No. 287.-l'mn.fer. of tlorne.lic distill",l "I'irits frolfl coHocton 

of cnstolUs to collectots ofinternal revenue. 

TIlILASURY Df:PART~n::-;T,

01o'F1CE OF CO~DUSSWNf:n OF INTlmX.V, R,r':VIr.Nlm, 

WaShillf/1QI/, D. C., JIay 1, 18%. 

'When a collector of eustollls has received ,loTllcstic "pirits from a fomigll port. in 

tbe origillal <Iist,iller's packagos whit)]' fall withiu the rule annouuced ill Cil'clilar, 

Depnrnuent. No. 46, J8~;), Di vision of Cust,oms, h" will berve UpOll the internal-rev. 

enue collector tOI' tbe ,listrict, iu which such spil'its are found a uotic(~ in duplicate a.tl 

follows: CUSTOM ROUSt" POUT OF ---

---,188- S
 ------Collector of IntCTllal Rrt'em,c:
 

Sm: You nre hereby ,wWied that t,ho followinA"-descriheil spirits. prodnced l,y --­ ---, a dis\.iller in t.be -- dist,rict of --, wllicll wefll withdl'awn from -- disUllery w:trebollse lIIaler an eutry for exportat,ioll, :Hul uuder a (transportation or exportation) bond dnted ---, 1~8-, and whiclt were cleart'll from tllis port of --­ ou the --(bty of --, 188-. bnt wer" not exp0l't"d lind COlIsclJllentl~' not r!lim1101'1.ell, will, in n.ccordnnco with inst"uct,Lous cOlltniucd in <:irellhu• .u"partlllellt No. 

46, 1885, divisioll of enston,!'. be delivenHj to yOll IIpon yOl1r r"e"ipt.illg t,horefol'. 

Numbor of p:wl"'ges llond kind of llpiril.8. 

M"rks "u(lsl)I'il,1 IlUlUItOI'>l of pa<:kll.gcS. 

Numbel'>l ofw:neholl~c stamps. 

Nlll1lhors of cxport stamps. 

Namc of oillimnnt. 

Thcse t<pirits are ill Geneml Ordet· 'Varebotl8e No. -, located !\ot ---. 

--- ---, Collecwr of Cu..tom•• 

COMM.ISSIONER OP INTERNAL REVENUE, xcv 

Upou l:eceipt of tbo appropriate tax-paid stamps as provide<l iu .Iuterna} Revenue 

Circultl.r No. :t.8fi, the intcrnal revenne collector to whoD! tlle spirits LHtVe been deli vered when directing a gauger to '1ffix the stamlls will also direct him to n'gaU«6 the 

spirits nud to report to him iu detail the actnal eout,ents of each paukagc both i.n"proof 

gallous and ill wiu~ ~allons. . '. . , He will theu deliver one 01 the dnplicate rWllces mark"ll "Onglllal" to the collector of <:1I8tOI1lS, with his receipt Itppelldc,l t,lIe.J'eto in the following form: 

Received of ------, collector of I,he port of ---, tlw above·described spirits 

delivererl to nl(] under the inst,ructious contained ill circll}:tr, Department No. 46,1885, 

divisioll of cnstnlllS. 'rho :lctnal aggr.)gat.(\ COlllen!" of tlw a.bovo packages were 

found by a l'egauge mnde undor my direction to ue --- wine gallons ---proof 

gallolls, (l,S will app"ar ill .letail frOID the a,ullexed rcport of Mil!. ):taugel'. 

Col/ector of Internal'Revellue. 

_,-,188-. 

The collector of interual revonuo will require the claimant to receipt to him upon 

tbe duplicate Dotit:e,ior the 8pil'itsupoD tho delivery thereofwitlt the tax-paif} sta'UI[ls 

affixe'!. 

'l'his receipt will be in tlle following form: 

------. 188-. 

Receh'etl of--- ---, colkctor of internal revenue for the --- Di'8trict of ____, the above descriued spirits which, according to the llHtl'ks and brands there· 

on, cont:lined, at tlte t.ime of their withdn\\\'al from the distillery warehouse, taxnule 

gallous liS follows: 

Serial I1l1mber of packllge,. 

Taxable gallons. .H. G. lWGERS, 

Actin(l COIn?1l188ioner. 

Approved. 

D. MANNING, 

Secreta'ry of the 'li·ea8ury. 
----- -

DIFFERENT KINDS OF SPIRI'l'S IN WAREHOUSE JUNE 30, 1885. I 

S1.L1TEMENTof Ihe QUANTITY, in TAXABLE GALLONS, of each KIND of SPIRITS a8 KNOWN to lite 7'IlADE, REMAHUNG in DISTlf~

LERY WAREHOUSES June 30,1885. 

PUT'(!,neu.1 I 

Dl8trict Bourbon Ryo. High tl"\ll, or 11iscella· A ~~'l"6gate. SpeelOc kiud of spirits reported in and Stale. Alcohol. Rum. Gin. whisky. ,.hiaky. wlnes. colo~6 neOU8........
 H MJscellaueou8 II columu.

slliri,"". 

-----------'I----1r----I--­ ---·1----·1----1-----1------

Gallom. GalWm. Gallom. G..u.m.. GaUOlU. Gallon.. Gau.m.. Gallo71$. Gallcml• .Alnb.mll _... 2.073 2. 073 Corn wbillky. Arkan·a........................... 169 48,187 48,356 Do. 123.773 

22.886 ~:~~~~~~~::::.:::::::::::::::: ~'.~~. :::::~~':~: :::::::::: :::::::::: .::~~:~~: :::::::::: ::::~~':~~: :::::::::::: 027 

~~gWll~~i~:::::::::::::::::::::: :::::~::::: :~~. ·"i2;5.ii· :::::::::: '--i4;624' :::::::::: ··..3:i:724· ~:~i~ Second Illinoi............ ;17.418 _ __ . Fourth 1l1inois.. .. .. .. . . .. 2. 801 7.599 __ . . .. 13, 876 Fifth IIIinoi __ . 570,369 fi03,447 8721 716 M2.573 _. __ . EightlJ minoio __ __ 933 49,622 __ .. 443 Thirtecntb minoi. . . __ __ 377 .. Sixth Inu;nUl\ __ 132,623 480,614 21,553.......... 9,021 787.655 Se".,nth l"'liann.................. 31,779 \5,862 527 .. , 133,139 

Second Town __ 1,376 6,960.......... 31.129 425.600 95 

fc~~~~K~~i;,~kY:::~~::::::::::::: 3,83~:~~~ .. · .. ifiii; 5,059 ::::::::::[:.:::::::..::::::::' :::::::::::. :::::::::::: 

Fil't], Kentncky Sixth Kt·ntuuk)· _. __ . _ 15, ;189, 91G 2. ooar 643 601,185 

2:f3.253 _ 2,557 11, ao3 109 . ~.... 940 2-1,002 ~\lJlr 032 Seventll Kentncky O. 5W.791 787,849...... _.................. .. 14, 100 Ei~hlh K"ntn<:ky 3,255.527 180,743 _... 196 

~1~i';:d~'I:*~~;~i;~~';it~ ::::::::::::: :'.:~~ ~: ~~~'.~~~. :::::::::: ..5~; sis' :::::::::: ~: ~7~, ~~::~~. : ::::: :::::: T.nlh1WlS.ucltn.elt __ 31,853 .. 

~~:I\~~11~:~~i:::::::::::::::::: 2~:~~~ 870· ~'.~~o I:::::::::: :::::::::: ::::: ~6,.~:: .. ~~:.

~~~~a~~<~~~.'?:::::::::::::.::::::: .... ~~.. ~~~ ~::~~ ~~.~~. :::::::::: ....~'.~~o. 3,~~ 9~:~~ ~~•. ~~~.

~~I~~"<1:R:~::~i;'0m;,·;:::1~ ~~~
 ~:~~:~I~~t~N';.;Y~rk :::::::::1·..··38;641· ....iTI:639' ·.... ·263· "'70;iiI5' ....2;6«· :::::::::: .. ··..2;786· 17, ~~

Fonrth North Carolina•.......... }
 

F'llftb "NNorth Carolina............ , IllS 26 122,730
 S xtlI • orlh CarolIna . 

Finlt, Ohio...... 4 0,801 27:1,367 I 2,456 _.. 288 2S 510 24 353 263,842 

,p. ~!XI:J. ?Jlio I 355, 764 3~67, 34J / ,.......... 11: 201 .'..... 364.644 

52, 443 Corn ,\'hisky. 867, 106 "Woisky. 

37, 418 [ 2-1,276 Sour.mllah whiaky. 1.617,977 50. 99S Corn whisky. 377 1.431.366 Wheat whioky. 

184,307 Whisky. bi:::"l'roofspirit,o. 

465, WO l'l'oof spirit". 8,846 

3,848.068 

16,015,100 Malt whisky.
 

2,842,306
 WlIeat nn,i malt whisky. 

7,371,743 Whoat whillky ..••••.. •.. 3,43&,466 POlato whiaky. 

3,022,859
 

554,815
 

31,853
 

4.9.098 Whisky.
 

7,890
 

346, ~U
 Corn whiaky. 

256, 059 

31.981
 

88,166
 

92, 392 Whisk~~.

3.556 437 ComlUon whillky. 310.557 Malt whi8k~·.

123,038 I Corn whisk.\'. 

1,073,617 Malt. and com whisky.
 

1 049 250 Bowen,SlIamrock.a,,,1 mnll.wbisk\'.
 t-:: (\" hio :1:1,961 ;> • GI6 1.9'Jl' 72: 508 RJ'o malt whisky. .. t. ~IO\'ODlh Ohio --... 12,43u 9 ll,'i8 f1T 595 lID,083 "8f

/:ht<,cnlb Ohio _. ·· 1 5,760 ·16:45U :::::::::: :::::::::: ··iii!· , 48 :::::::::::: 6io· 520f1T Jnendcd8pirits. ... 1.!,,!~0¥-·""1 .: [ 16,02 10;6d2 ... N~r8tl I~Dn.~· VI8Dl!' [ 64&,6S0 . 1,085 617 648,382 Wheat, whisk,.'. '" -" W I ellijay \'ama 3113 930 6 712 3~ 6'2 

I

T"olftb l''''1D8yh'lll1ia I "1' 301 -- , ,""," 

~~:;~~D~P~wrl\'fi;ll~::i::.:::: :::::::.:: ::1 ~J: 3fO ::::::.::. :::::: :::: ::::::':: ~~~:. :::::: :: "462' gU~~ Whent whisky.
 Twcll\i'-lbi~3Pc onD~Y 'n." ~. g~t· ~.l9 __ .. 3,804,799
 

~m~:~1~:1~l~c;~7::·~I;:'~:<~~~~:j:::::~;::~~~ .'~~~:·~;i· :~~~~~:~~: ~~~~~~~~~; ~~~~~~~~~: ~~~~~~:;;: ~;~~~:~~~;;; 1.:U~m :::~~ill ~::~l~:{:~:o::::::n County
 

Third T I whi.k~·.

t~~7~E~~fPH:<HHi~: :~:::;f::' ':::~fr~'L~~~~~;: ;:;;~;:~~~ ~~~;~~~;~: ~~~;~~~~;: ~;:~::;:;~~: .__ ..~:~~. Ji:!~ ~::~~~~'W~iSkY. ~b.S\W.r;c""8i!' .. ··· ..·· ·· .. ·I---.. ·.'.... /. ..... 3;7.ji ·::::·::::I 2,ii:i· ..··6;Siill···..37:5i3· ----·00·791 ~~::~ Ryenndmaltwhisky. 1r( l8Con8m - . - .. .. .. .. . . 11 602 .. .... . _ . 11, 602
 

Total. __ .. •• 33,074,080 J3.GaiOO9 750,"illJ 669,209 99: :I.~; I";~: ~~ ',~~I"~: ~;: ~~. 54,724,916 

R~~nilJ::: ill warehouse ,June 30./41, 177, 059 15, 005, 057 393,409 -IS7,236 -----ro:3671 411.071 I 1,428,000 I 4 507 352 63 502 551 

1 , " " I 

-------- --- - --- -- --....~~-~-~~~-
-------------------------

STATEMENT, by MONTHS of PRODUCTION, of sPIRI'l'S in WAREHOUSE in 

.:!i 

0 

:§ 

.. 0

., 

'" :!i 

-..

.... 

.= 

l"t 

COMMISSIONER 010' INTERNAL REVENUE. XCIX

.... 

0

.." . 'C$l Montn and year. "0 

.~~

-cl 

"" " 0 

Q 

rn " 

Pr\wion.ly 

.. 

to anll in Novom· 

. ])eceml.cr. 1883. 1.8061.......... 18,523 I 598 

JanuJ\t"y.1884 _............ 5,058 _.~_ _ _~... 16.98;3 L__ . 

Fobruln'y, 1884 . ••• .. . 4, 103 2. 853 199 , I~ 9021 1, 860 

~~E::::: ....~~~.'i?::,;:~:::.:: J~II :'ij D.celllhor, 1884. __ 330.......... 11. 5~2 15.220 76 Jan\lnr~·.188"............ 4.745.......... 36.201 77,8.19 I. . Fohrlll'rr. 1885 4.20ij.......... 52,4r,l.......... a77 137,038 i 22.2411 

Yl'rol'.ISS5.................. 4,055 '.......... 96.433 457 170,3011 49,400 

A)'ril. 1885.... 3,007 287,.870 146.36'21 32,857 ~I:\y, 1885..................... 2,760....... .•. 488, 1~~ 688 tr,9. 110 4:1,471 

,Illn", 1885 __ "I'-:':':'~ 592,846 _48,934 .::.:..::.:.:.:.:.: ~3, 470 ~, 047 

T"t"l... 37,41S 24,27611,617,977 50,008 377 1,431,366 I 184,307 , , 

S'l'L11'E],fENT, by MONTHS of PRODUCTION, ofSPIllITS, fo.-Continued. 

ANNUAL REPORT OF THE 

1 1. 908 

Ootoher, 1883 228 7. 978 

Novembor. 1883 4117 175 1,942 

Decou'bol'.1S83................ l88 2,565 119 . J8nnfil'~'. 18S4 281 8,036.......... .. 344 1,525 

Fobruory, 1884................ 2.661.... 1,056 I, C>70 

Marcll. 18084 . •. . . 2. 020 ..• . .••• .. 444 17, 352 

April. II:'S4o ' .... .. 604 3, 267 ,........ 8'10 55,214 ~f..y. 1884..... 278 1,432 2,804 1,600 48,605 

~~:C~: mt:::::::·.:::::::::::. :::::::::: 2,~~ :::::::::: .. · .. ·220· :::::::::: ~~ ~~:~ August.. 1884 1,369.......... 789 214 11, 223 

SOl'kmbor.I884............... 363 1,276 1)29 801 4,796 

Oc..obor.1884.................. 201 1,898 8U 20.040 

November, 1884 .. 1,0011 I 1,714 270 . 594 8, 850 

Dccembor, l884 1.189 · 1,554.... 521 43.489 

Janll.ry, 1885 ·••..•• 2,~01 ·· 4,122 2.nl 56,041 }'elJl'IlIl1'~'. 1885................. . 2,1176 6,072 2,308 3,373 68, 832 

MIlrd" 1885 3'8";)71 5,464 2,544 11,603 140,813 

April. 1885 __ . 6.615 25,756 1,335 368 9,784 138, MS 

May.1885 6,000 34,496 2,417 354 0,293 56,250 

Juno, 1885 __ __ .. .. 359 3,319 301,1178 4,500 205 6,973 50,316 

ToU'!. ~1-48,356 1123,773 22,886 -m 867,106 

-----. ' 

XCVIII 

each dis/riel of the United Sfa.leB, JUlie 30, 1S8.'). 

[In taxable gallons.] 

..:. .,; -a c; I;) " f 

.. ';1

'"

" .,; .. .. .. t c .. ... 

.."" -; .,d " <i i

..

Cl I;)
 A
 .. Month ami year. <l ·rE .... .... I ... 0 -=~ ., ., " :8 ..,

0 ..

0 

0 

0 

- .., " " " li" :!i :5., 1: :E .. ..'" A \ i=l is A

-,------------­

pre ion.ly_,~~:.::go~l~tlm. I I I I 1. .....•...L , 

lll"ebruary, 181 .. - . ................... I \ I"fld.tr. I
 . 

••• _..... •••••••••• •••••••••• oJ. 

.......... I,
 ..............- .
 ................................
 

:::::::::: :::::::::: :::::::::: ....2: ••.••..... 5, .......... 3. 

Marcl,. 1883 :::::::::: :::::::::: ·····..92· t 

¥.E~:.\\~1::::::::::::::::::::: :::::::::: ·i~ :::::::::: :::::::::: :::::::::: ~~ q~ t~;~~~~~~ii3:::::::::::::::: ::::::::::. :::::::::: :::::::~~: :::::::::: :::::::::: ......~!! ::::~~~

[In taxnble gallons.] 

'0'" .. § ... .. ... 0 

..

0 

.~ a) .. ". 0 

·C.:!l Q

~g -0

-.. .'l ;gC

:a" 

... ... <; .::: et 0 

r.. :;; i;j

... .; 

<;

.. .S 0 

.... -.. '" .9 ..

0

:5 .... r;.~ .. '~ce " -'l $I .. ....:1 " -..:; ~S "5 Q .:!l -S

<; tJ 0 .~ '" -;::, .. ... >

E-C iii tf}

3:~~ I . 

:;~~:II .14-1 

,108 

'i32'1 

:j40 I .737 

.420 

..... 1 

,330 I 

,267 

,932 

,803. 1

:~~~.I --· ..1 

:27.j·I 
------ ---- ---- ----

CI c ANNUAl, REPORT OF THE
 

STATEMENT, by MONTHS of P1WDUCTION, of SJ>IRITS, g·o.-Contiuued.
 

[In ta,,"hlo "a.llons. J 

" !O 

" .... 

''0

.. ., 

" " It[onlllllDll yMr. I :5 ... .~

"" .. " "" " " !h " 

'J:: "

-.; 

A 

I ----Previou" to lllHl in Novemher loud DecolOhol·. 1881... . .. ' J lInul\ry allli Fehrl1lllj', 18$2.. 

" t<" 

... 

" 3>­ ,,"" -" .!: = 'V­

""g 

<> 

tn " 

180.125 

381, 808 

... 

" ~.

"-'" '!; 

ii::: 

.c 

.:: 

\ 

~-

d 

I:d" 

... 

" 

~~-~

:a~

.c 

If.l 

I 57f>.725 \ 93.106 

I, 189.26; 233. 250 ){l\,'Cl•• 18S2 227,0261 708,f,42 148.716 April,181;2 210. SOO! 7:;S,163! 1:12,810 

Mn.y, lSS2.. . .. • ••. • .. .. •. 220.602 \ 700, 563 113. 5!J2 JUDe. 188'20 ,. 3SS 51.732 348,3&1 24.627 Ju1Y,1S82 8H 28,973 13,251 

t~t~~1~:l8~~::::::::::::::: :::'.::::: :::::::::: :::::.:::: ::::~~.:~~j:

COMMISSIONER OF INTERNAL REVENUE. 

S1'.4.TEJIENT, by MONTHS of PRODUC1'[ON, of SPIJlITS, ~·c.-Cont.inued.

d 

" 

... 

.." 

.~" '"'. -={1

~:: "" .. '"c 

<> 

40~. 678 676.757 

446.523 

47:1.5501 

35:l. 23~ 81.4J2 

0,000 

d 

I:d" 

... 

~~" 

'l::"" 

~g"" ... 

.... 

-

176.012 

256. 505 147.036 

114.157 

86. 176 21.1l93 44 

...~:~~. :::::::::: ::::::::::
 

No,'olllbOl:. 1882 Dco~mhor,1882............... J,376 ~... S.358 

58,114 

95. S,7 

240.519 

4,174 

17.0·18 3,817 60,271 

10,707 

,0,650 

JlIOl1nry, 1883 "... 112,050 32.0;. &10 20.533 215,829 122.6-11 J!'Ohl'Ullry. 18l!3 .•....... 102,701 3110.408 15.550 227, 170 11 t, 786 Mnrch. 1883....... 129. III 511,657 64.353 266.:141 136,758 

April. 1883..... 152,568 534.311 117,963 285,728 120.;56 

M"S ,1883..................... 00,614 5a6,127 1501,816 332,6'26 63.089 JUDe. 188.1 July. 1883 10.525 

3, OM 134, Sll 670 I 67.085 

1,305 

117.81:l 

0,082 

:l1,237 

I, m 

t~~~~b~:.a::S!i:i::::::::::::::\.:::::::: :::::::::~ 3,~~ I::::::::::: ......258· :::::::::: ~g Oetobl'r. 18M '1" .. 486 000 1 136 1. 0:;8 1,22.1 

Novemher, 1883 \ Decem\)Qr, 1883............... JAnnn"y, ISS~\ 1,322

1,26'2 323 

11,:122

59,980 I 

111,770 

110,470

328,830 

493,292 

1.044 

SO. 214 32,107 

35,680

76,301 

105,464 

18.068 

40,280 

83,187 

February. 1884 Mllrcll. ISS~ April. 1~ 1I1ay. 18S1 .. . 115,9G3 

146.720 I 

136.956) 

1l7.3'>6 

420,021 

600.029 

005,610 

&l3,122 

34.601 

63,310 

91, J7l 1(;3, 000 

]69.012 

280. M1 366.273

~OO. 068 

91,7811 

122.310 

156, 253 136. M9 June. IB84 38. 117 175, 147 81.740 122,330 52,703 

July, 1884 7.403 9,885 0.5S4 14,318 167 

s'"~~~~:b~:'48ii ::::::::::::.: ..8,.~~ ::::::: ::: : •. 4~~ .!:: :::: ::::: ......230· :::: :::::. .. '._' "75 

Ocwber, ISS4 " No,"embor, IBM ~.... Dec"muer, 1884............... JaDnary. 1885 , Feurllnt)', 1885 ~... March. ISS5 5,243.......... 

April, ISSS ,.............. 137,809 

May. 1885 "1230, 31)'2 2.455 Juno. 1885...... 81,365 2,60'1 

1.610 4.7851 ;:'7,001 28.73-1 2r,I,327 

107,100 500,260 131.002 

1 

630.420 208, 102 1, OJ:!, 381 271.735 1,202,001 

=,952 I, ISS. 687 99.5671 f.7l,760 

3.682 

12,434 

15.328 

8.279 

50, 113 14,1, ~S:j 269,307 

:l75.105 

232.316 

8.164 

62.021 

242.319 

292.5GO 

402,424 

456.120 

220,256 

7,460 

47.760 

8'2,300 

159.505 

248.301 

270, ]25 

204,71r1 

132,2'23 

UO(le~::ti:~~~::::::: ::: :::]'~~~:~~~. =cii\~~ll~'016,:: ~:~~: ~~~'1~~1"3.436.466 

Month and y6.~l'.

Pre;yiousl)' t,o ant] in N o\-em· bel' aD,1 December. lSS1 

~f~T:FTFTI
 i~;1!iS~~t:~~H~:~<~::1
 December, ~1882

Jauuar)', 1@83 

t~~'~h~?88i88~:::::::::::::::

[In tnublo gallons.) 

..,; 

a ... . "& 

;:a" ":-00'2 

~=<J" ... ~:l

..." :;<J ,,'" " "2 

'" :a,.. is 

I 67.081.... 

I 

;:; 

'O.s 

.,... 

.2 

::= 

.~~

~i5

;.<" 

... 

o 

~'':

'l::" _0 

.:!O'J 

'0 

., 

: I .. .. 

r: ;; 3i 

ii; I r,., 

g in A

-_._------­

,;, !l 

sa ::l .,j

'd ... " .,. ". 

~.,,:. ...0 .~~ 'C -';0 _0 ... .- .., "" .:. k I:S" '" '1: 

~.~~ 'HHHI:HHn~C
 iBfi ::::::f~~: ~~~::~I~ )H~T~ 'H/~ :~~~~:~~i: +;;j~;~
 06, :Jl!7 J,659.. 5331 .. 48,074 2,272.... 135 . 

~~: ~~~ I, ~~~ :::::::::::::::::::: :::::::::: ~: ~~~ :::::::::: April. 1888 1 69.630 4.357 , 7. 948 .
 May. 1883'''''''''''''''''''' SS,(i10 914 44 10,150 I ..
 June, 1853 .. ~................1 57,592 2,612 631 52 1 5,961
 

i':~~·il~~r88:i:::::::::::::::::1 o.a~ 6. i:~ :::::::::: :::::: ::::1::::::::::1:::::: Sep,telllbeJ.,ISS3 .. 487 2.241 1 J .. 

.. OUlob"",1883 1 4,6lf' 537 (l,11 145 NoYumbel',lSS3 , 80'155110'032 98 2,909

Deeemhol', 188:1. 106,729 14.324 674 1.......... 8,617 066 JanuarY,1884 03.022 15,316 57 4,418 

I<'"bruai'y,1884 1 107.750 1,429 I.......... 2.401 Mnt'oh, 1884 130.921 2.950 536 7.393 

April, 1884 .. ~...... 141,388 12.744..... 13.461 )Iay. 1884 157, M3 6.396 , .. . 058 17, &13 .Juno. 1884............... 101,940 1,732 540 10,751 

Jllly. ISSt 48, 'lGO 5,778 50:l 87 ~. "I . AUgll~t. 1881 71i I 3,244...... 300 651 3, &13 .. SOpl(\1I1\)"r. 1884 .. :....... 3,7>11 B,660 1.041..... 6,385 .. October, 1884 ~................ 6,2S1 7,402 1,311.......... 2, 511 .. No\·ornuer.l88t 54,106 21,747 3.23'1 1371 . Decem"er. 1884.... 75.745 30,831 H2 721 11,234 .. JnpLUll'~', 1885 101,439 22,308 OBI 1,317.......... 16. 5!!6 .. E'ebrllllr~',l885 167,190 26,346 ..475.......... 17,691 .. },[nrch, ISS5 ~..... 196,635 30, ,9S 5,523 8.361.......... 45,281, .. ~l'Il~J88:; 217,008 128.521 6,099 5,5SS 579 5,,685 I . ~ny.18B6 22:1,647 B~,I:)8 4.336 12.058 2.874 27,07tJl~ . June, 1885 192,963 88,521 5, 240 W. BSS 2,078 45,790 . 

ndtjl'scizuro __ ..•••••••. :':':":":':~I.:.::...:.~~=:.:.:..:..:.:~~l~:.:.:..:..:.:

'~1. ~.~22, 850 I 654.815 31.853 49,008/ 7,800:... 3~6, 077 1 966 
---------------

CII ANNUAL REPORT OF TITE COMMISSIONER OF INTERNAL REVENUE. clIr

STATEMENT, by MONTHS of PRODUCTION, of SPIRITS, 4·o.-Continued. STATE]fENT, by MONTHS of PRODUCTION, of SPIRITS, cS·c.-Continued.

.s. 

,;:: 

..

0 

0 

.,

., 

:E 

.~

"" e 

... " " 

rIn t .."ablo ~allon8.]

i>. " 

.... II< .. " io ..

0 

~. '" Yonth noll ~·enr.

Z" ~.~ 'f:"" 1 .... 0 ........
 -0

.. 0" .~~

'1;" ]

., "" i5 '-1-

"" 

.. 

:.;" 

... 

" 

~~

~~;;; 

., 

.... '" 

.... 

0 

., 

-;:~ " 

....
 .,0

-H 

",!O ""

... c §;>; 

i: 

.... 0

., 

.~S· .,,>01 

.~ .... 

""" ..H 0; 

~~~z

" 

"io I< -~ I :-0

e .;:: .. ;; . -... .. "" o . .... ,e~ ~.s .;::­ :r.ront,b and year. -;ill' I .-'?;>; .. ~~::0 ,,0 

" '" 

-'-'-'-'­

1 Pre\'ious)y to and in ~ovem· Prev!olt.ly to and in Novem· her and December, 1881..... .. bel' aud Decomber. 1831. ···1 ··· ..· 1,893 January and Februar~', I~..
 

M"'rch, 188~ .
 April, 1882..........
 May. 1882...
 

.Juno, 1882.
 July, 18S2
 

11;!b,~~'i~/:\\ August. 1882
 !\\: ""IU:::\\.]~:i

[In tn·xable gallons.] 

,;:: 

;: 0 0 

:= :E

0 ..... ... ..

0 

Od 'ooi 0 0 ....'3 ., ., ~J! <> 'J:: .~ 0-2 ] ~~ 1;:

;au ~d ..

;;; :8 .=: 

.::: = .~ -'" rn iii

162 I 1 1.672 41,495 25 

45 , 26 141 I 8,768 15.018 50,712 

23, .'i61 42 47 2,503 35, bL4 

.. U 

4i I 17.082 

9,964 

1, ~52

18.7112 

17.961 

47 5,469 

~~i',~~1~1~~:::::::::::::::::::::::: :::::::::f:::::::'1 I~:~~ No\-ember. 1882 I 92 1.... 19.316 December. 1882 :....... 16.595 33.760
 December, Hl82...... .. • . . . 4, 874 362 85 [ 4.213 Jannar\', 1883 . . . . ....•. 00 I 721 26.646 69, 885 February, 1883 294 II 121.... 47,890 :M.~reh. 1883.................. 505 535 , 2.870 57,712 

April, 1883 --... . 351 I 523 i 15,8S5 24.,179 

May. 1883 361 608 87.623 24,417 

June, 18il3 ,......... 105 636 34,274 18, 051

II~:.\:•••::•••••,•••.I•••••• •••••1ill \i:.ill i.:\:\.\••li.:••• :1.•.• :! i;~~~~ii~~~:::~~~:~~~:~~: ~~~~~~~~~~ ......::.! Ji~ NO"cmber, 1883............... 1781 1,078 9,882
 

..... 

..

0 

<> 

.. ., 

~.~ o:ja 

e 

<l 

,g 

fol 

..•· ......,.... ·i,·028 

1, 476 701 2,810 187 

94 44 371 

232 4S5 1.185 1.999 1,572 22 4.920 232 3.668 4,602 2,480 

3, S92 1,446 

6,865 

6,912 

::m :/':~~: :~~~~~:::r~~~~:~~: 46 December. 1883 . 239 507 16,187 349 5,214 December, 1883 1 : 1 · ..1 10.993 Janua'J', 1884...... 101 486 870 7,810 20,523 1),771 January. IBM 272 1,019 · ..1.. · · ..1 H.867 Febru....y, 1884............ 52 .727 I 877 4.474 16,767 6,426
 Febru.ry. 18il4 87 1,6<>"7 4,7li7...... 877 Marcb, 1881................... 54 766 1,070 4,825 16.511 6.801
 Marcb.1884 'I.......... 587 3,554 ······1 18.S35 A]lril, 1884 154 841 I' 1.078 45. 3S3 11.803 4,928 387 May,l884..................... 92 709 981 49,371 12.788 1,509 3.018 April, 1884 3,378 995 1,6f>.'i.......... 4.291
 

l:ll>y. 1884.... 446 13,732 1..····· ···1 ·.. 1,707 Juno. 1881 137 599 , 1,121 49.388 11.010 211 19.261 Juno, 1884.................... 485 15.512 , · .. · .. 1 · .. ··· 3,384
 July, 1884 1 1.180 22.057 14.652.... 82 Jul)', 1884 753 14,459 2,263 4.722 Au/:o.t., 1884...... .. 389 I, 184 19.243..... .. 7.070
 Angn.t. 1884 1.......... 2.182 1l,802 2,040 I ···!.. ··...... 4.598
 

Seprember.1884 I!.......... 1.252 8, 1121 1:10 1" It·:.. 2.849 September. 1884 43 191 I 1, 186 9,155.......... 2.612
 October. 1884 __ :. 31? I,O~ 1~,611 __ 43 Odober. 1884................. 403 1l.734 135 2.• 498 N"..-cmbel'. 1884. 61 262 1,9,6 0,086.......... 182 November.1884 565 6.394 : 11.• 500 Deoombcr, 1884,.............. 181 705 2,858 15, 906 469 1711 Deccmbel'.1884 __ . 2.62~ 9.334 33.6 ~3.107 January. 18SS. ...... ... •.• .... 843 3,631 4,042. 11,991 39,117 627 1l,395 Janu"ry. 1885 ..•... 240 1.7lil I..···.. ·.. 15, 898 500 I······ .. ·· 33.535 lo'obrnary, 1885................ 490 5,070 5,735 66, 316 73,670 219 10,536
 February. 1885............... 7,416 2.572 6,885 265 , 1.514
 March, 1 Mareb.188S................... 846 5,883 8,204 I 143.762 82,115 137 6, 534
 1885.................. 15,4.54 2,721.......... 7,800 00 21,951
 i1:r11,1885 .. 1.0711 5,300 9,759 128, 2.~0 84.729 2.995 8,718 April.18B;;................... 43,817 2.6831.......... 10,962 1.454 32,745
 

May, ..y.1SSS. 1, 100 5,026 10,953 92, S87 85,4011 4,991 13,014 1885 44,356 2,736 9,045 25,053 1 ~uue, ISS5 SOO 2,883 17.439,1 78, 643 85,776 1,794 21,289 June. 1885...... 61,761 2.708.......... 22, 570 I' ;lO,887
 

uudcrT:I:~~::~:~~::~:~::::: ~~I~I~Gi~~l~~~~ n(ler;:::;r.~::::::::::::::::=~:~~. 37,::: I ~~:~~l:~~~:~~~' ;::~~:~:f·~~:~r·~~~.·:~
 
__ --

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

An.g:U'I. 188·1 Serlembcr. 1884 ~. ob",·. 18H ~OYCmll(n·. D.cemher. 1884 

Unne.IS&; 

erv	 ANNUAL REPORT OF THE COMMISSIONER OJ!" INTERNAL REVENUE. cv 

STATEMENT, by1J:lONTHS of PRODUCTION, of SPIRI1'S, <.f·c.-Cont;imwl. Sl'A1'1~MEN1', b!l·MON.THS of PRODUCTION, of SPIRITS, 'f"c.-Collt,iuued. 

[In taxable gallon8.} 

13 • .~	 " 1-0 0 

.	 ~S	 

Mont.h and year. _..d 0 -::::.0 

Q U ] 

g 

borand :Decen;h"".18Sf.....•......···1···· Janual-yand FobrullrY,l882... .••.....•. .••.••.... . •........ 1dar<lh.IS8~..•.•......••......••.•...••.....•..... 5.927 

,April. 1882....................
 Ma}', 1882. .••.•
 Juno.JA82....................
 

July, 1882
 AUi!flRt,. 1882
 Septembor, 1882
 October. 1882
 No\'ombo", 1882............. ..
 Dec"mb"r.1882............. ..
 

Janual'y, 1883
 FObruary., 1883...............
 Mllr~h, 1883..................
 Apfll, 11:183.
 Ma~·.l8M

,)UDC, 1883....................
 July, IBM
 Au/:ust, 1883
 1
 

Septc",I""., 1883 1
 

OeloOber, 1883..................
 Novemhe.r. 1883 ,............
 Decemher. 18S3 __ ..
 .January. lS84 .
 Februa,'Y, 1884...............
 March. 1884
 April, 1884 .••... ....••. ....•.
 Ma.y, 188·j
 Juno. 1884.......
 July, 1884....................
 August, 1884
 SoptAlmber.1884..............
 

Ocl.oll"r, 1884.................
 

Novembor, 1884...
 December, 1884 __
 Januarr, 1885
 ;Fobruary,I885 ....•.. __
 Mal'Ob. 1885..................
 April, 1885. ••••••
 Mllo~·. 1885 ••.
 Juno,1885....................
 

UndcTsei ure .........•....•........... / _·~·······l··--······

Total.. 52,997f16.G82 648,382 39o.(;:i2"f"52,'8il8 (;l,851

1,703 69 15.3.16 138 16,472 233 .. n,948 1
 

,I 368
 

823 S. 745
 113 8,53.1
 444 26. li50 I
 265 11, 4261
 . 12.7.15
 4S9 !~. 49~
 

1.043.......... 22.002
 198 30.<H5
 157 --.. 8, 727
 .. . 1,268
 -- 176
 --..... .. ;1.9'"9 I, 07~ 2,357 12.579

178, 1
 1.276 1,540 2,098 55,070
 275 1,7351 2.770 2.456.... ..... 148, 247
 491.. 2.451 O. 160 1.707.......... 154, 151
 277 2.3071 8,010 1,670 1,735 103,464
 45.> 478 14.614 11, 141. 1.270 .1,634 84.881
 1,727 1,184 33.861 19.017/ 2.304 3.008 134.757
 1, 925 1.702 32.001 H.0,j2 3.286 i;, 873 156. z<'JO
 

1,571 1,952 32.0521 18.212 2,054 1,636 175.936
 

1.891	 853 29,821 I 16,121 I -- -- IG'J, 123
 2.086 -- 1 ~2.641 I 7.664 .......... 130. 3M
 1,942 1.........
 

1.978 

1,980 1........
 

1,957 __ I .. 0.224
 2, 748 888 35.460
 4, 156 1,986 37,661
 3.876 2,040 33,8.10 4.558 1 2, 3a3 48. 552
 6, 390 2, 122 I 4-1.307
 5,182 I 1, 114 36,524
 3.102 1 34.011 

I E :g 4) <3 . ~~ '" • ... -:- '-C ._" 

~._ -13 ";l cc: 

--o~ I 0 c>.d .~ § 'O.t ~~

.:: e 

"i ~. ;;:; i 

rZ 

~~ ~a ~~ =~

'E: ~:::~ g ..... .,. .... ,.. .,.. Q R .~>. "='';... 1:1 c 7.: .:=l11) $ g >~

; -Z~ ~~

:Month and year. 

Previouahl' to and in Nove-m. 

IJ"r ami ])ecoll1bcr. 1881..... Janul1rY:lIul k'ebr\l"r~·,I8i>'2.. l!.f:Jrch. 1882 - - - _.. - .. 

April, 1882 

~~~fj~H
 No"cmber, 1882..............
 D~ceJnhcr. 1882. . .•...•... . .. .
 

Jauu"ry. J88-3....
 F",bm"r~·. 1883...... . .. •. . . ..
 MMCb. 1883
 

April, 18ltJ
 

May. 1883 ..
 June. 1883
 July. 1883
 .A \ll:u~l,. 1883
 September; 18B~1 .. 

Oc,l<>ber, 1883 .' : .. • ~o""nlh()f'.188'J...............
 Dc"em1lcr. 1883 :.......
 ,Janna,'.\" 1884 __ .
 

Feb ,,".f. 1884 __ .
 Marcll.l884................. ..
 April. 1884...................
 Muy, 1884
 June. 1884....................
 .hl>·. 1884 ..
 

18tH ".' .. " ,.... 

Janu"ry, 1885............. i;0hruIlr>'. 1&% .... . .. . .. . .. .. arcb. 1~5................... ~l'r-il. 1885....................
 Jay, 1885.....................
 

ndet' 8UJZlll"O ' ••••• ~~ ••••• 

Total 

••••..•..•.• •• _ •••. l..... ~....	 _ 

i:6z0,:i87 -10,7Ql112,68211,3'04,6481---257" - O:i08I-~ 165
 

~.

fln taxuble gallons.] 

.. ? -.IZl .; i­ '" '".... .'" :;) .,... e .. t: " ... .Q " (:.

K 

~.~ .... Q ,.., 'E-'l '" :2 '0 'e ..

Q

"'> '­ ;;. Q • ., ];. .~$ <l '" . w: .i:.;: cg -~ E ... c '5" ::§ "-;== : '" .2l :s'~ $~ :0;'" .~ '" ... ,:; 

:§~'" :g ... '" g" I '" j ... =g is If) R R

-1--- '"

~.~

-I 

]~

-,--,-,­ 25.424. .. 21,388 257
 .
 57,674 --. 5.225 1 __ ..
 ' 45.2:?9 .•....•••..•...••. _", 2,652 ..•....•..... , . .o ••••••••••••• .­

44,3121'" );J.175 ' .
 

.:~ />HI..1~ .:/1·


40,768 , 2,842'	 j .. 44. j!17 . _.. _. '.' .....•.... 6, q72 .....•.••. _.....• _.. ~" .. . _. 

46.160	 15,212................ .1 ..
 47. 228 .. . .. . . 9.408 '/.......... 117 383
 43. O~O 3681 H. 8~9 27 380
 35,728 47 248 IfJ.242 I........ .
 454
 41, nfJ &I 224 51. 951 517
 134 62 166 :38,451 __ 88
 __	 J23 90 20.602 . lU 1 JO.742 I . . 76 I..···..... 33.082 I.......... 4~ 1
 IOU ·1 --1. 46. 197 I	 /... ... ....
 193
 M.6-J3 '.......... 395 209
 51.0HO.......... 423 665
 30.063 L__ 202 I, 102
 

30,537.......... 562 1
 2.,220
 37. (;24 309 2,146 43. :J35 It; 2,195
 

(;7 077 181 I, 736
 

57,a60 45 774
 .10, 158 45 163
 26.666. 3t
 28.0&1 __ .. 47
 28,023...... .. I 256
 30,7]8 .•....•.•. .•.....•.. 382
 2,1, 70~ aM
 

29,967.................. .. 543
 38. 321 ... ... .. •. 1, 154 4.17
 6.1.0:.9.......... 3,849 900
 

76, 053 1. 642 081
 77.568.... 922
 

75,606 --.. 708
 3,260 ••. _•... R 'R." ••• •••• ••••• 

3,424 1 

3.950 357 7,33. 2,238 

11.9;38

10.209 2, 7.J3 2, 851 23, ir8 2,952 10.434 3,364 21.177 2.683 U.4:J4 2.407 10,076 1,853 

18,862 1,397 

··1·········· 

74.204. 

71.114 

74,llll5 

57.753 1,064 64.030 1,033 78,275 

1,701. 121,477 

1,898 176,713 2.858 204,443 

2,143 204,285 552 146,383 

_.•.......... -..
 

I········ ··1···· 328, ... .•..... ..•...... 250./ ..•.•..... 1. SI.3 2.907 451
 3,270,.......... 363
 1.537/ 620 1 1.279
 6•. 6'62 773
 5,736 1.232
 Il, 7971.....
 

3,328 363 740
 8.394 819 1,295
 

7, '1321 324 1,692
 

8,447 727
 D, 4~1 1.492 1, ~I~
 

S,66, 1.074 1. 316
 14,25~ 2,550 2,684
 8. aM 2,189 2,527 5.4.68 1,879 2,578 

4.924	 535 2,153 

69,729 61.123 

52.026 

:>9,30" 

83.910
 

85,061
 

81,085
 

29,552
 

35,454
 

70,180
 

78, 819
 72•.187
 

75.753 

59,984 

;p,887

,0,306 

56,51l 

50.466 

24.640 

14.407 

385
 

1.558 

61.77:1
 

66, 312
 78.318 

80,028 

70. ir8 

72,759 

.. .. __ .. 

35.04-1 

5lt 15G 66.314 I
 

6.5.819 

59. 6"29 • 

62.988 

61.818 

63.153
 

60,867
 

35
 

191 I
 

189)


26.1
 

74
 

95
 

1
 J32 

1&3 I
 288 ,
 227 I
 2J~ i
 182 I
 715
 

578 i
 1.272/

2. M7 2,159
 

707
 

44
 

69
 

44
 

201
 

:J24
 

:J07
 

3681
 

751
 

265
 

142
 

.. ~. 94
 

1821
 

686
 

1.700 

2.101 

2.186 I
 

2.026 J 
----------------------

CVI ANNUAL REPORT OF THE
 

STATEMENT, by 3fON1'US oj PRODUCTION, oj SPIRITS, !f·c.-ContiuIl611.
 

eOlliMISSIONER OF INTERNAL REVENUE. eVIl 

STATEMEN1' 01,' SPIRITS IN DISTILLERY WAREHOUSES IN TIrE STATE OF 

KENTUOKY Io'EBRUARY 1,1885, IlY MONTHS OF PRODUCTION. 

Having had occasion, ~tt the request of a member of tbe Committee on 

Ways ~tnd Meaul;, Honse of Repl'eselltatives, to ascerta,iu and state the 

quantity, b~' mouths of production, of spirits in distillery warehouses in 

the State of Kelltucky~ February 1,1885, a,nel believing the information 

useful in estimating the quantity ill warehouse on the same day in 1886, 

tbe st,atement is subjoined, viz: 

Second I I l"ifth Sixtb I S""cnlh I Eill'hth Month aud 'year. rlistrict of district of district of district of (listrict of Tot"\. Kcntuoky. ](ontllck~·. Kentuoky. Kentucky. Kcntuck~\'.

Prior to Yo\"oulber, ISS! . NO'l'ombcr, 1881. .. Docembel', IS11I .. Jauua!')', 1882 .. Febnmr.\", 1882 . March. 1882 . ~ril.l~S2 .. 

.Jl~;~.ll~~~·::::::: ::::: :::::: 

(In lnxablo galloDs.] 

.:. 

.... 

o 

~.!! Month and ycar. '1:: .E 

'" 

~~

""x 

en 

Pronoll.ly to 3ml in No\'ombor aDi! Dcccmber, 1-------­ 1881 · 1 14. 832 1 

Jannary IIDltl!'ob"uary, 1882.... 2. S36 

March. 18~2 238 ' 

.:. .! '" !?; ... .... ... o

..

0." !!== ~.~ ".­ ':; 'C:: .§ g ~'te ~8 .~ () 

:; - ""-d .~ \., .!:l 

.!:­ .::'" Cl ""

., 

o

"". e''''

,,~

Q ",<'> .-

~-

., -"'" ".., 

e 

'"
 

1.679.559 

2. 99~. 276 

1, 814.015 

~~~.1\~2:::::::::::::::::::::::::::::::::::::::: ....... ~~. "'i;:S6S ;:m :::::::::: U~U~~
 Juno, 1882 ·• ·· ·...... 2,001 7.476 11.595 874.85.~ •July.1882......................................... ..•...•.. 10.~00 210.484 

AUjt1\8t.1882 7.593 63.5.'>8 

SO(lIOmbor.1882 6.814 4.6l6 Ia6,51Z 

Octovor. 1882...... 462 2l. aus ·I,03S.......... 219,499 

No\.ombol'.I882 2,181 24.799 3,62'2 310,610 

Deccmbol'.I882 S.S95 19.919 ·1.480 707,411 

January. 1883............. 2.282 9.849 428 1.133,712 

Fobl'm'''Y. 1883 ,............ 4..413 11,427.......... 1,091,053 

Mllrch, 1883... 4.701 13,17l 277 1,410.407 ~I'll. 1883 3,757 12,794 65 1,540.245 

Jl~.i~.ll~\:·::::::::::::::::::::::::::::::::::::::: U~~, g:~~ :::::::::: :::::::::: 1.~;g~~ July.ISS3 ···· 2.5791 , 108.983 

t~:ft~~b:~~aJs8:i'.'.::'.:::::'.:'.'.::::''-'-:'-.:::::::::::: i:m ::::::.::. ::::::.. :. :::::::::: ~g~~ Ootober. 1l>ll3 , ,. 2.615 1.202 9,005.......... 1M. 244 

Novemb.r.I883 6,837\ 15.426 573,433 

Decombor. 1883..................... 9.8'27 25.939 2'25 992,31a 

January. 1884.. 10,827 33.700 270 641 1.271. 402 

FebI'll "I':". 1884 H,247 36,499 396 688 1.270.025 

March, 1884 11.440 42.730 2,159 500 1.8'19, 181 

April, 1881...... 13,596 40,018 2.92Co 2,.208.689 

Mily,188'1.. 10. 638 43,887 00... 2,312.386 

Juno. 1884 9,58.1 25,433...... I, 163.265 

July, 1884 8,080 46..... 393 414. 166 Allgu~t.1881 2.418 45 140 218,000 

SOlltombor. 18S4 1 1,186 ·18 4,438 718 184,327

OoWbcr.l884 3,498 264 561 229.451 

NO'l'cmbel', 18S!.......... 5.480 249 ' 94S 1, t07 J 398,661 

Decombor, 1884........... 9.983 477 2,139 1,188 857.515 

Jauullry, 1885........................ .. 11, H4 024 8, G45 2, 013 1,488,822 

February. 1885 12.623 21,9'18 9,585 2, 906 I 2,251,816 

March, 1885........... 15,206 43.lJ9.I 14,532 898 3,476.003 

April. 1885 15,791 40,9S5 21,124.... 1 4, 5Oti, 574 

May. 1885.................... .. 10, 8'291 55,956 4.7S7.......... 4,771,366 

Juno. ISS:; 7.810 30,105 5.227 a.3'20,480 

Uu(lcrsei.."ro · .. ···..·· .. ··· -- •.. · 1 4.027 

Tolal. 238, 295 645,906 146,886 11.602 51,721,916 
--

CVUI ANNUAL REPORT OF THE

STA1'EffiENTof the QUAN1"1TY, h,. AGGREGATE TAX.tJlJLE GALLONS, of DIS· 

TILLED SPIRIUi of tlu; DIFFERENTKlNDSblOllm 10 the 'l'RdDE, PRODUCED, 

WIT[fJ)lld WN, alld REMAlNING ill WLIREEfOUSE in I/le Vllitcd Slate8fo" tke 

fiscal year elided JUlie :~O, 1885. 

E,'o Aloohol Rum. Gin. W~i8ky.

Bourbon

whi.ky.

Dn. '(laUo".. '/Jallon"1 oaUM18.\. (laUO""1 GaUo"•. 1. Remnining In warebo""o July 1, lSS4 .. 41,170,338 15, on. 778 393,409 487,236 93.367 

2. prod:'C~d and hondClI timing Ibo ,'()ar... :~' 277, 7GO . 5, ~l~8, 0:3 13. 430. 9~~ ~,~SI, 1U5 63~. 461 

Tot.'!. __ ,,~, Hg, 088 20,339,8.1 I 13, &~o, 32" 2, ,,68, 401 732.82$ 

. . Iluro. nclllral.l . 'J' tal n mher 

H)g11 wnU38. or <:olo[.:.ue M)sc(·ll."\llC-OU~.1 Of u ' ll 

__________________1 1 apirit<8. ~n dItS. 

Du. Gallo.... \ G"U"n.. Gallml'. GaUons. 1. :R~m:liniu~ in wnfehotlso Jul~t 11 1884... 411.071 1. 42~ ~OO ·i, 507,352 o:{, 502. 551 2. Prod"c<',l ,,,HI bouded ,luring tl,O yom.. 3,235, SSO 27,104,382 10. SlI, 757 7.1,915,363 

~..::.=.=-~= __ I-3,li16,900!2W2.382 ~15, ~.19. 109 138,417,914 

Gin. 

GaU/nlB. Cn. Gall""•. 

'Vith<lrawn on l!ttymonL of tllX <luring 950.623 631, 015 3 r I.hoYcal' __ ·• ···· I13,204,67.21 4.,805,4991 7,()75,809 . l.oat by Ica.kago or l}vaporntic)U In l '''':l.I-eb01l50 ... ~. _ . _.. ' .... _.... , .. . .. 3. 23!\ G4S 1.750 935. a~3 3. 8~7 16,385 

83'2 024.009 4.944,168 932,140 4. \Yithlh'a.wn for ox port durillg the year _ 31 775,221 

5. 'Yithdl'a,,,'u fllt' scientific IlU1:P08C-~ (lur· 204 24,459 ing tbe YOl1r' _....•.. _.•.• _••..... - _. 2,01» 

6. 'With,h'Mvn for tr"".(or t<> nll1u"fllct1ll" jJl,~\varolJoll:ie~.- .....•- .• ,_ .....•..•. _1_' _ - n35 131, (153 \ ••.•- --_ ••. ' .•. -•. - _.• 

7. Lostby-"as~l"ltj'. &c.. <lllring!.heyc~r . 1.~0.369 33~.182 ..... ,....... H \.-- ....;.
 8. Rc-mailung III warehouse June 30. 18S5 .. 33.0,4,089 13,1.1" G09 7"0,419 669,209 99,231 

'rotal. __ ,153, H8, 088 20, 339,821 111, S;IO. 325 ----:;:-5f,s. 401 1

732,828 

"Pure, nO\1ttoj,~ ITI.t~d number Hil'lh wines. "t· c!,I~l:DO IMlscellaneous. of gollo.... Splt·ltS. 

(falton•. GaUon•. Cu. Gallon•. GallMl" 

,Vlt]l{lrawu nll payment of tax llllriog 1
 

3 Iho YO:lI' '." __ --.......... 3.434,372
 26,437,464 10,209,777 67.649,321 r . Lo~t lly lunkagc. Or 0\'!t'pOr:ltLon in
 'wal'ohoIl80 ... _. .... _... •• _.. .. . . . . 14, 948
 20,50r; 195,873 4.424,314

340,139 1'>1,009 10,671, US 4. ~ilh<lroWll for expo.·t during tho year _ . 

...............1 27,330
 5. W;~~':h~~:~:~~ ~~~ell.t:~.C.~~~poses.~~'.r: 1 f,73 

6. Wi~g (~:~~i~:~~~~~'.~~t~r.~: .~I~I.l~l.r:.C.t_\~~.. . I 279, 515 1........ .."I
 403,003 009 24. 472 ;;17,012 7. Lost hy casunlty. &0.. ,Im'lug tho year.. 236 1.462.577 4, ~34, 378 54.724,916 8. Remaining in Wl1l'OhOU8~Juno 30. 1885.. 197.4(\4 

2~, 532, 382 15,319, 109 138,417,914 Total. _.. .. .... .. . .. .. . ... . .. . ... .. . 3, 64G. 900
 

-.: Sbc: thOU8:lnd SOY"CD hundred and twenty.oue /;!.lll1ouS t,rau8fel'red from •. bourbon '1 to ~. ryo" to COD' 

form to the reclnssificatiou of tbo collector of the secoud diat.riol. Iowa. Thero i. no change in the 

aggregate. Th" total. hero aN 41,170,33~"bourbon" and 15.011,778 .. rye." 'rhc l'''I'on for the )'''''1' 

1884 sllows 41 177,059 II bonrbon •• 1\Iu1 151 005,057 I' rye.': 1 

COMMISSIONER 01-' INTERNAL REVENUE. CIX 

EXPENSE TO~'l'HE UNITED STATES IN ENI,'OIWING THE IN'1'ERNAL·REVENUE LAWS AS '1'0 DISTILLED SPI'RI'l'S 1"ROM WHICH NO REVENUE IS 

DERIVED. 

The qnant,it)' of spirits held ill charge of storekeepers or storekeep(>..rs 

and ga,ugers on deposit in distillery wareholl~es during the year ended 

June 30, 1~~5, was, as appea,rs from the preceding ta,blllar statement, 

138,417,914 gallons. and the quantil,y so held in special bonded wa.rehouses was 702,121 gallons (sec table on p. eXXXI ofthis repol't), makinga 

total of 139,120,035 gallons. The salcuies paid dnring the y('~u to st.ore· 

keepers ~Uld to officers known as "storekeepers and gaugers" amounted 

to $1,103,786, or \rery Deady eight· tenths of a cent 011 each gallon as a,ho..-e held in hone]' 

The quantity of spirits ganged during the year was as follows: 

Gallon•. 

Deposited in distillery warehouses , 74,915,36:'1 

Deposited in special 1J0uded wnrehouses .........•..... _ _ ' _. 312, 197 

\l\Tithdmwn frolll distillery warehouses _. __ .. _.•........ _.. _ 8:1, 175, 086 

Fruit bmud~' tax·paid __ . 1, 4lil::\, 775 

Spirits gauged for rectifiers c. _ _ .. Ill, :"):«3, :'184 

Class 2, exports iu wllrell·ousc ....................•..........•.. _ _. B,726,231 

Totul _........................•....................... 280,134,036
 

The a,mount paid dnring the yeM t.oo gaugers as fe:es and traveling ex· 

penses was $744,027, or at t,he <l>yerage rate of twenty·six hundredths 

of a cent per gaUo'! on the qU:lI1tity ganged as aboYe stated. 

The collect)ions for 1885 were $112,421,121. The collections from dis· 

Wled spirits held on deposit in distiller~' warehouses were $60,920,324, 

whiclJ is a little over one·half of the total collections. 

'l'bel'e is no meaus of separating expenses of collectors, deputies, &c., 

so as to show what part was incurred in the collection ot tax on spirits, 

but it is probable that ne~trly oue·baH· of such expenses was directly or 

indirectly connected t.herewitb. 

'I'lle total expcnt>cll of ()olle<:t,or8, deput,ies, cl<Jrks, &c., were, fOl' 1885 . $1,7;':;5,289 

For reveune agents __ . 77,445 

POl' st am»s a.ud paper' : __ __ __ __ .. 392,634 l~or office of Commissioner' of Illternnl Revl>llUc , _ . :Jii4,591 

For deteot;iug fmud __ _ . :;4, :l87 

Tot·nt. _ " .. ., .. _. __ __ •. . . . . .. 2, 574, 346 

Oue-half of which is 1, ~87, 17:l 

Add 'UllOllllt paid for locka at, distillerie8 ...................• . _... 1,361 

Add altlOl1nt p:tid for h;rurometers _ _~725

Total paid Ollt __ .. 1,29<1, ;/59 

Dividing the total paid out as above (being a.I) the expenses other 

tha,n those incurred thi'ough t,1Ie ernplo,ymont of stol'ekeepers and of 

gallgt·rs) by 138,417,Hl4-, the number of ga,lIo11s, as before st,a.ted, held on 

dt'posit ill distillery warehouses, gi VI'S a q notien t of O.OOU3, which shows 

that the expense incurred, other than that covered by pa~'mellts to offi· 

eel'S cmploylJ<I as storekeepers ano as gaugers, was elt the rate of ninetytbrel:' hundredths of a cent pel' gallon on the quautits held in distillery warehou$(·s. 

The total expense pel' gallon is derh"~ CIS follows: 

J~1ll01lnt JlI11' ~llilon pai.a to stor,,],oopl'rs (iuclltflin~torekeepenniudgaugers). SO. 0080 

AUlOlltlt pel' galloll I'llJll to gaugers .•...• .•. .. . O.OU:W 

AlIlonl}l, [,aid t() COliectorN, ,1"PllL~' collecrors, coll"ctors' clerks, revenlle a ent,s, 

oft1ce CotnmissimHjl' .01' Jutorn,1I l~evenue, for >'tamps lind 1):1!'IJr, fOl' c1~tect iug frand, and 10[' locks aUlI hydrometers.. •...•... ..•......... O.OO()3 

Totnl ..• _ 0.0199 

Or very nearl;}' t cents. 
----

----

----

CX ANNUAL RJ<:PORT OF TIn; 

The qnllntit~· of spirits withdrawn from di,gt;illAry wa,rehouses free of 

tax, including allowances, during the fiscal yeal' elided June 30, 1885, 

was as follows: 

Gl\lIo"o. 

For elCport. __ __ .. __ .••••. lO,lJ71,118 

For Mcientif-ic 11Ilf!)UbCS -- .. .. . .. . .. . .. .. . 27, a:~

l~or manufacturing warehouses ,.. .10:l,003 

AlloweJ for le~ kll~o " " ~'.! I, :H4 

l5, {)\Ui, 7G5 

Add qUlIutity Klll,llIp"d for expol'! lIml r()lll11iDin~ in wllruhnuso June 30, 

1885 ....•.... , ........................•.......... _ , . .72tl,'.!:n 

Tutal , 2'1,2;)1,996 

At 2 cent_ p"r gllllon , __ __ '" , .. ".. .0'2 

Tolal UXl'fllIl\" - _ .. __ __ ., SIS:" o:m. 9'2 

It appears fl'om the aboYc computation thllt, lrlll·jng the ~'ea.r the expeuse to tho Ullited States in enlorcing the intel'lml·revenue litw!-I ;lS 10 

spirits 1'1'0111 \V hieh 110 revenuo i8 t1el'ived was a.l i t,t,le mOr(~ UutU $'l85,OOO. 

It should he noted, !Iowever, that since the elo~e ~f the fiscal ~'ear, lind 

prior to Oetobe}' 1, 1885, a I'Ilrtioll amounting to 2,358,330 gallons or 

the quantit.\' abo\'o gin'n as stamped for export, llnd reUlainiug ill 

warebOllS(' .J1I1Ie 30,1885 (Ie!'!' 2,1:12 gallons witluhawn fol' the United 

States) has lloen wit.hdrawn 1Ipon \la~'meut of tho tax. Ou t!ll;) other 

ltclud, it :IP\I(!:l1'S that tile tax has been abatellu\loll -101,1(;0 gallolls of 

the 517,U I:.! g-allolls lost b:J' mlslIulty during the yellr; also, t,hat there 

were stamped 101' export since Ihe close of the liscal )-elL1' 2,313,080 gal. 

Ions not \I' it,hcl.-awn from wa.rehouse. 

SIDDlARY 01,' 01~ERAT101'iS .\'1' DIS'l'ILLERY W!l.rn~HOUSES FOn. 'J'UE 

YEAR El'\DF.D JLNE 30, 1885. 

The followillg taIJle shows flu,) quantity of (listilletl spirits, ill taxable 

gallons, at un (:01lts per grlllon t:tX, placed in distillOl'y warehouses llnr. 

ing the fisca.\ ~'car ollded June 30, 1885, the quantity with<.lmwn there· 

from duriug the year, aull tho qIlH,lItit,Y l'elllainillg therein at thl) heg'in· 

niug and eloso of tll(~ ~'e<lr ; 

---- ~ll1kod8111r1t8, IQuontit~"l

-- - - ~-'I- I 

A<11Iall)' remnlnlllll iu wtu'ebou"~ July I. 18>l1 .. ' __ , 63,502,651 Not net nail)' in WHh,hou'{\", cla.imed to hn\'u lWt'n lost by C,'l811n1t.~............ 2'&9,317 I 

Wltb,l,,;,wlJ fnl' '''I'ol'latlolJ. Jlroof~ of 1" lIne.: uot rccuived , 1 10,148, u!ll 

'Vitlulrnwil fot' Uunarer to m:muf)\OLUrlll},: wHruhoUKC!, not yet t0c h·l·(} at I wl\rcholl~""" ' , , ,..... 85. W7 ---- 73,llSr.,OOI 

Pn)<!"cod I'n.1Jl .Jlll~· 1, lR!\4, tn Juno 30, lRU - -- -- 1 74. 015, 3~3

TOIl\) .. : 48, 000. 007 

Wlthdn,wn :""'I'JI<: (lnoludln;; dcficloll<le. on <'>'I'"rt boud.< nllll ":l.lIunltle8 

SI~~~;'~~)e~!iO~:Lui ~n;,~~'n;';I;";; ItiHi~~;;;,' I~i;';~ ]ln~';"~~'t' ~j-'I;;:t'::::::::! oo.~: ~~l Kxpor.,ld, rU'(lOhtoJ )muUogl'tl'cci\"'ud ..., . .•••••...•..•.. __ . 11,;H.~tO

Allowed "". 1o,", hv ""~II"hy '.. .. ,.. 247. POb 'Vitbdl'n,,,'u lur ,o;ld('Hlitlu Jlurl'o~(l8 hlHI for lllV' lI~c of tIl() Uuitoll StatoJ\ .•••.. 2,. :~:JO

.AJlu\\'tl41 fnt' lil"'''' h~' 11'0 kngtl 01' ",1·.lpornti(HI hi \\'UI'I!UOllS0 _'14' 42,1,917 Alh>wud f,ll' lol"~ Ily lo,IKu}:.t, ill tl'untll_OI'lutiu1I ('llr f)Xp()rt~ &0 . _ _..•... ll1.lJ73 

'.~·itIUit'JlWU len' lrl\u""ti,.. td nud roc.'i~'\'ll nt Ju:HlllfnctIlTio~ \,"nrdlou8u. _..... :ns, 323 

----, 84,600,81 ,\1'itbdn~wu for {'XI"trtntioD, proo(tl uC huullnt.:' not reeeh'cd 9,001. G7 "-ithdrn" 11 for t nul....(t:r lu IUGuu'iwturiull "nrchuuse, not reel,·IYe,} ttl wnrc· bQII.u........ .. _ ,.. _ .. 92.313
 l'ot nctllBU;y In \\art,huHl1l', claimed 10 Im\,(- b~Nl1tl~t by c,atiluaU)· _. 4tH, ',H1 

Sl~mped (VI- "~JMJll, n:'JlIuioinll: in warohou"H ,J uno 30. l~. 7. 1!JO. GOO All otlH:r IflulHIt u!IIH,lnluf,t In wBrt.·btlutlt· .Jun~ 3U, 1&.5 _.... 016.9'1'4,2::0

---- GI,310.14 

T,'I.'I .. .. ....... WI,WQ!1tJ7
 

COM.M1SSIONER 0J0' INTERNAL REVENUE. CX! 

SPIR.ITS DONDED FOR RXPOR'!'ATION AND ALLOWED '1'0 R.It:l\fAIN IN 

DIS'!'JLUi:UY WAlmnOUSES. 

'fhe I~st item but oue in tlJ0 preceding sununary of operations at dis. 

tiller,}' warehouses indicates that there werG 7,7iJO,696 gallons of spirits 

ill distillery wnrehouses Jun1l30,1885, whieh had been "stamped for ex. 

port."-tllllt is to "ny, to the packages containing which spirit.~ export 

stampl'l 11l1d becu atliXt't1. Thil!l quantity represents the grml,tcr part of 

the spirits, l)]ainl~- IJolll'uon whisky. as to which bonds bad beon filed 

under the provi6ions of a circular (No.282) iSfllled .Janllnr,}7,1885. These 

bonds were conditioned for the delh"ery of t he spirits for exportation to 

tb(' colleotor of cUl'ltoms 01' 01,1 board l:lhip within sew"u montbs, Ill1l'iug 

which time the spirits were allowed to reuJain in the distillt>ry warehOuse. 

As tJlC spil,its had usually already remaiucd in warelJOlIse tl,e entire 

tbree Ionls limitl."'(\ bJ the warehousing bond, the IJl'l1ctical result of the 

plan was to allow spirits to remain in wawllOlI~e at least tluecyclu'S a.lId seven 111011 ths, 

The ol'igiJlul application for pcnulssioll to retain spirit.s in tlist.ilJel'S 

warehouses after the giVing of H transportation uond or flxpOl'lat,iol1 

boml, and after the expil':1tioll of tbe tlll'eo J<'nrs specified ill the ware. 

housing bond, "'as llut'lI\'Ol'ably 1'('cei\'(~(1. The matter, bowEwur, haVing 

beeu submitted to tue Ar,torlle,\'·OeuernJ, <llltl he havil.lg' J'Pudel'el! an 

opinion iu which he statt'l! tIlllt the Treasnry Department had tue \lower 

to mal.e n regulatioll u~· whielt lIistillt'll spiritt:' (:oulcl be lwrlllittcl! to reo 

main ill a distillery w~U'('hOllM ~l,ftel' the expiration of three years {i'om 

tbe nate of entry t,her('in, IInti thnt the exportatioll bond or tl'llllsporta. 

t-iOll bond ii'ces tlle spil'itl:l 101' the time IJoing l'1'Olll the operation of the 

dist,iHer~' wal'€'honse bond, Oil'clllar No. 2b2 was i:-;sued aud continnetl to 

aftonl authorit.y tor rt'coidng what'Wcro known as" so\-eu rnollthtl" IJonds, 

unW modified b,Y a telegram (If August l4. [11\11 hy Uh'cu]ar No. :!94 of 

August]5, J885, Oopic::> of thli A.l.torne~'·Gcnel'tI]'s opinion, and of t,he 

circulars alltl leading lettcn. }'elat.ing to tbis llIatter, are snbjoinctl ; 

'l'w';,\SUf\Y DEI'AIlTMI::NT,
 

OJ'lo'IC~; OIr I"sT£Il.,\'AI. RKYI~NUF:.
 

Washillgtoll, Deccmlm' 2, l&ioI.
 

SJR, J h",'" the honor 10 {Icl,nll\\ letlge the receipt from ,\'011 by refer6u\,c, 011 th
 ~th u!tuuo, I)f tho pctilion of .Mr, Juhn B. ThoUlll~on . .i r., distiller, of Harrodsburg,
 ~IcrC6r Coullt)·, Kcntnck)'. ..., . "
 

This petilioner 8tatc~ rbat It_ a parI of bls husll1c'~ hl! 18 an export"r <>1 ~plnt8 to
 

foreign Ct11t1dri<lS, and t,hat ill I'Hlsuit of this hIl8iu('l<~ I", has lIH~t, "ilh SOJll!, hartl••
 Ships. gruwju~ ont ..f the I'pgulllt,;ous "f thill [)C!"lll'llll\'lIt gU\Tcl'l\ing th" (Ixportatiuu
 of sneh ~o(lcl<l,

l'bal1gt'~

a~ anI

CO l'\j1'I~' p, 0

He SflSll tlll~l, til<' ro"ulalioltl< no\\, 1"'ll"il'(;, whorc "o"ds Ill'" ontorll.·l lor oXJl0l't. re­ gauged,ull,lllll..n"...d~tIH}.Y ~halll,,· illullel1iatel~' wi Ihrll'llw It from thcrlistil1"ry bUII\!ed

warehOll~(-' ,ulll dr-lh'eTctl to tile dist 1I1ur, who is prCllllll'N!tu ilJlmedi:ltel,Y d"Ii""r tllom 

to thtl trallsportatioll com"all~'. Ill! 1I\'erS, howen'I',lh:lt this imfllt'flill!" dc-li\'l'ry 

Cannot be IUlld,', and tbat cou~l·qll(·nll.\' the gOOltl:l are Il'ft Ollt in the clil:ltillN,\' ,\ IIrl! ex­ 1l()8~d to the" ('ather. cau8iug 1m•• h.1' lcnkage. II" cOIllI,llliulI also of dday ill the 

IliS1Jl0g Ot'l'XI,ort slalUpR aft!'r thl' c'\cclltion of llw t':l.port hond, and ofanolhl'r dellly lit the port ••1' t:xl'Ol't, "'her" tim g"0t!S are IHlrmitl\'c! In lie on the ur.'Rch, sulljucl, 10 lIU 

of wcut 11'1', I1nl('S8 I hey fll'U slorct! in II wllr,'holl:>& at sneh port I~t d'll ex. P('nso of Iho UWIlc'I'; wlwrllfol'O I... 1l~1(~ that all rlll<'~ Ill"! l'e~uJn,!iOlJ8 be 80 ebflllgcd 

lind mOflificll as 10 l'"rmit goo.l" whit-h hllYU b('OU~l\IIII'I'Ctl fur export, reg-lluged, lind 

Iltllmp!'d to )'ulullin or bo reMlI"·,,.1 ill till' WIII'{'house . ~'h' llitltillor 'll' "onw otherintur. 

Dhlclillte war"hollt'l! f<)r such t,illlt' as tIll' KIIllle \\'ou ht, cOIllj>tllted 10 stll~' Uj>OIl the 

toad. 00 1!1.. brach, aud i" \\'lIn·IIIIIIII(·" at porr of export :1\\'aitiJ'g'tranRpurllltion hy j'Orul:hfor"I~u.hOUIIII\'(:"gel ahrolld: aud which lillll' hy ),ral·ticIII administration rlf th" as !lO:"n ~hn'\\ II to be frt)1II four 10 "i~ht mOllth... lind t hllt all honr/A hI' l'IllIl1~"d nIO.1111"d to lIleet !luch 1'1l1l'-IIlIlld ".~ulal ions, 

10 )'Unrrt''l"e,! lor U r"I'"rt 011 tbis ,"aU.'r. I ha\'(, the hOllor I.) sllhulir a 

II", I "'p"rlllll'ut TCj:tlltlll inllM, ticrie~ 7, XO. ,I, /llHl ~ul'pl"llJeuts, gO\ C'I'II iug- r h" 
CXII ANNUAl. REPORT 01" THE 

1':--I'0rl:llion of dorucsti,' I!pil'it~ ill houd. aud to gi\'e Iwlll\\" the history of :l pnckago 

f)f sl,irils I'xportcc! llnel"r SIIUIa Tt·g-ulallons. 

1 \\"ouldlirst call atltmli'l1I II' Iho law, quoted in anicl,;" I, 2. a/lll :~, paw's 3, 4. [lml 

5, f':,'ric, i. Ko. 4, hcTt·with. Cl!pl'l:iully 10 tho tirst paragraph 011 pa;.:" 3, which rcndli 

a, f"III,wl! : "Di"tiJlcd spirits mn \" bl' " iIhllra w 11 fron, 'listillcn 1",",1(',1 w:lI'Ohol1~esat the instanllO 

of II", nWllcrot Ihubpirils, 1,.(" l'),l'"rt:ltiou in the original c""kt< or I'a<>kages, without th 

l'uylllt:llt ot tnx, lIudel" SlIcl, "'·,o.:III:'li~us anel aflcrlll"l;iu;.:' slIl·h "lltrics, nnd Oxt·clllinJ.:" 

awlliliug 'With 1\1(' collNlur' 01 Iho (h~tl"lcl from whid, IIII' 1'('11"'\":11 18 to b'.1 mndl', 

HlIllh I,c,uels n11<1I.JiJltl of l:ulin;.:, 1111,1 giving such ollwl" 'Ill,litlfllll.ll secllrity n8 lUay h" 

l'I',,~.crihcel h~' the CnJl1l/1i",i"'IC'r of l, terna.1 Revelllu', wit h 1he approval of the S~'crlltury I)f I,he Trelltlury." 

(Jlltl"r IIIll Jaw lllld t'xi"tin", I·e~nlr.tions, wben ~Ir. 1'11<11111'''1111 ,Icllires to remo\'o fl 

IHll·kllJ,:O I)f "piritll frolJl 1m, w:II·"IIlIIlse for exportation, h" IIIn~t Iilu wltb the interllltlI'I"'CIIIIO colleclor of IIi:. ,lil<lricl a uc)(i<'o of hi~ intention tu ,'xport. Iho pnckage, giviul-: 

Ih" surinl nllllluer Ih'lT< ofi al.o whether he iuteuilt! to ""purt it on a througll bond dir,·l'! 10 the till'oigll port 01' 011 a hOlltl couditioueJ for ,Io·.lin·.ry III Ihc cnllector of ellt!­

tOUll> for eXI)(>rt:1Iioll 111111,'1' thll law quote,1 011 l'ugeti ,I :11111 r, of R('glllntions 7, No.4, 

lSecurti"le :~, serics i, ~o. 'I.) 

Upllll tbc receipt of such lIolic" tho collect.or iSbUOS an order to a gunger to in~pcct

Iho spirils at the Wan,IIl)IIS,', and to n;pC?rt. (Arlielll ·1,) The ~angor ..xecutcI< tbo 

unlc'r lind n'llorts Ibu nrigillal ,,"lIlents, the conteltt" lonny by hi" rcg:llige lUll) Ih" 

.lil''''I'CIllllIIJotweou t,ho t wu, lArticlo fl,) . 

Mr. TholllPSOll r"coivcs ou,' of t,he"c reports, lind jf l,e is still of tho opinion thul, Iw 

wi..1Jet! to export, he illtlll:at"/l that fi,et bj' executing a p"Jlur cnlled :10 .. eotrs Iilr 

with,lrawal" (Article Ii); at. tho IInnw t,imll he willlm~' Ihe l;ollelJlOr teu ccmts foJ"t.bll 

Clx)1onllll of provillillj! amI (111ixinl; tho "XpOI't stamJl (Arl,icJe7), UII,I also lJar till' 011 IUI~'

cxce'lI; vlllt:a.kago Ilsshown loy t,l", g-nll~el"'s report (Articlll H). lie will ,.lllO I.t· t.ha.l, timo 

I'xeCII te It bonll witb S1II'llIIessa,t,isfnctur.v to t,be collcctol'{ Arl,iele 9), lH\i n;:: at hill upt iult 

tho througb 10011,1 pn'scl'ih,,,\ ill :lrticlo 10, or tbe tIlIIISI'U)'t.atioll prescribed ill 111'1 kill 

II. Upon the accoptmllJl' of t h" hond and paymenT of Iho ,I..,fici"ucy tax, if uny, lUlIl 

for atlixillg lhe stalTlp. 1hu ,·,,11,'1'101' i"sues a pcrruit to Ihu sturokllopcr for the doli""I~' 01 Iho pnck:l"o 10 )11'. Tholllpson (AI,tide H), Buforul ho"pirils aru aet,ua])y tlcIh'or"d. howuver, til\} Jaw. whic'h e:lunot be 31111ullcli 01' ohangeu b;y a rcgulatiuu. rc, ,pdre" the ddi,'"ry of Ihe hill Ilfla,liug'. 

R"COgllizillg, ho\\'o\O'.'. th,' ,Iimenll." of procllrinl; hill" of Iatlilll; from a carrier hefon' Ihll canior has 1"'''l:W'ISiulI oft,ho j,;'oucls. the rllg1t!:lliulls h:I\'o h"otl fr:Hocn so "I< to I'l'lwi,Ill for tbe clolh·ur.\, of Iii" hill ot'lu,ling ilUll1udiatl)ly 011 Iilu recoipt of the packa~(j fl'lllll I,ho stor"I"'('I"'1' (ArT, 17), 

In orller 10 prolec:t th" pa,·,ltll:'::u f!'Om seizllre ell Tu"tV. l,olill'(', l'l"rll>\'"l thu gauger ill 1,,­

eillin,d 1.0 :dUx I,lle expnrt 1111111'\' nnd ClIt or hul'Il It hr:lIll.l 011 tlill packago, ~howillg

I,hat, it is illt'llI11luli I'm' cXlwrt, (Art, Hi). Thu rCl,;1I1atiulI1l ,I" 1I0t illwdim.l wilh MI;. 

TilolIIl'SOIl ill hb I>lTlln;.:ell,ullt~ w iLl! (,he partie8 who ").:I'l'" t·1I transport t.bu gooll,. for' 

hilll e:>.cIJpt 10 lor1>j,l tl,o iIIl'UI'l"ll'!Ilioll iuto the bill uf ladilll; nf a,uS ~tjplllat,ioJl illlpail'illK the o1>ligatioll Ill' IIII' oW1Icr lind transpol·tatioll CI1111)1I1II)' 10 lill'wlu'd allli do· 

liver 1111, Hl'irits to th,' 1I1'8i~lIal",1 cnllectlll' of ellslOIllH at. thu pnl'l nf"ntr~' (Art. 18). 

Thirty lla~'S is thOlillll-' Ii X"" ill I he hUlid in whicb 10 nan,,!,"r! tho goo,IH.to thc ",,1­

lcc(ur of ellstoHl~, wilh lift,·"n d"ys ill addilion tu t!ecure lilil eo!lcctor'" "ol'lil1c:H,· of 

• ")carullc" (Art. 17). Exp"rll'ncll 1"", suown that tltill lillie ill Ulllllllly l>lItJici'H1I. If, 

how,·yor, it i.. Itol ~1I.Ucionl all "xt"nsion of timo hns I",(,u "mlttc,1 npon a spocial "1'­

plicatillll of the 1" inl:il':11 Il.,,1 snrcl ics on thc bonrl, aud Up"" "Ia.tl:IIWIlIs showing lluo 

<Iili,,"lIc'u, 

Upon Ihc arl'i"111 uf I,he "pil'it-. at Ibel,ort of IlXI"'ll'llIlillll il i" the tlut)' elf th" clIll"cl"l' of clIl.tom", h' ,;alll," I hmll 10 [,,, inspc-::tllli anti I-:alll-:"d, :lnd tn SPu. Ililit tl,,· 

I:ulillg on hO;lnl of I.b., ""I"II'lilll; "cs8d ill llUIJ.,:1' pro!,or ""I"'nision, or if tIl<! \"':;:;01 

iH IWI' I'Il:lll~' to I'cclli\',' 1\I'J''', II", 1l11a)) oxercisll slIrVl·.illalll:e OVOI' t,ho spirits ill (tl'dt,r 

t.I> pl'ev~mt. frand. 

Tho order (If the 1;e>JI.'clor Ie> tiro ills)lector allll l:a"glll', 1,lwil' rOllO)'ls, lind nil, ill­

"II'nclion to t,ho collc-etol' iull'lllk,1 to I'revelJt I'm\idll[,·.lIt rClllo\,ul (11'0 ll)lecilh·,1 ill 

al'ti,·II·s 1'I'll/ll 2:110 :n. illl'lu"i,·". 

It is rh" Ilnl,\' "frill' ":>'!,,,rl"I' I'J 1I0Ii(\' th" Cll))cct"r of Ih,' )lort of the arr;,'"l of 

th.. spirit. (All. (0). UUI! ill ""hl' Ihu \'llS";c! i,,; not, I'>':llly In I"C";\'" Ihem to "ton' tl"'1Il 

.11 hUlld"ll wal ..hon",· (Arl. 21). 

It i" notud Ihal UII,' nl th.· IlIallerN l'OIU1ll:li"",! of by ~IL ThuIIlP"OU i<;l the 0:\1'(-['1>1' 

itl\~uh cd ill :srnrin~ ~pirit ... in I h{·,.· \\·:llehous.t}s~ Afl4.~r th.· ~pil·it:i h:lY4:: uC(Ion ~all~,~(l

loy tl1l' Cll~tO\ll'" gaug"r, :'>11', TlwlIlp,on either in ]>" ....011 III lloroll/otb 1';8 thl1~- aUlhori7t·d :I~cnt i~ r"'luir'·,-l. in ('IINI" tltt: }lUC'knge was wilhtllll\\11 nH :I. tr:ua'rtQrtnti(l1) lUJlld 

(Arlidc 11). lu lile II IHI,,,,I' \\illo th,' "oll"otor 01' ClltilolUri ,·lIlh·c1 nil •• Exporl EIII"~',"

nl"" :III export 1m",) (,\1'11..1,. :l-.!). Aft"r tllo guo,l" h:lvo IJONI cl"al·"t.l, the "oll""tor of 

COMmSSIONER OF' INTERNAL REVENUE. exIII 

cusloms will illsl1e a certificate 10 t.hlll etlcct (AI·tiole 37), and upon receipt of uvideDco 

of ),ulf.ling or loss at sea, he will it!slIc 1111 lIpIJI'('pri,u.., ctlnitie:no. (Article .'0.) 

Tho r"glllrllioJl~ fllrrlwr proviflo for allllw!ll/tCs 011 aceollut of 'IlSS, liI;u cnsllalt~, in 

trausportatioll, IIlHI 'inall~- fOl' the oancull:ltiou of tl,o lool/ds upon th.., Ill'eseutatiou of tl16 propor "Trluf~. (.\I'ticle 4:l) 

Upon r'·curri,,:.: to ~Jr. Thollll's~lu'" pot,itiolt, it will bo seen that btl COIllfllahl8 of 

cerlain ,I""av:;, 1111 ofwbich occurlllhir Iho wilhdrawal of the s»irit.~ from his Wllrtl_ 

IJQlIsfJ, :)1111 t),llt his remedy is to 1I1hw tho Npidts to rCJIllaill ill U,O warchonsu 1'1'0111 

fOllr to eight ",out,hs nner they lIu\'o !lCIlIt r"Wlllg'tid lWei stallljlcd with tl\il export 

stump, or :Ifter wiUI(.1I':lwal to !Ia"o theul illllllcliiatcly restored to hill warOhUlIlle to remuin ti,l' '.hat lolt~lh of I,imo. , 

I (UII uuu bl" t.n suu how the rotcutioll of tho IIpidts in tho wa.roholl,~e liner t110y ILI'O 

stulllped mill hrutl,!otl tOI' export is goiug 10 jH'U\'Ollt tbo doluys iucideltt 10 tr:IIIHI}OI'_ tlltilll' a.II,1 (iXpfll'l:ttiou. , 

Tb~se d"laya aI'" flS IIkoly to occur Ill. tllIu time all II ootll 131'. HoWI"·C1', this onieo 

dO"<;luot eOlllltnw the laws rolati\'ll til witJlllrawll!1j fOr export as cump"lIiug (,h" distiIJ",r til w'lhdraw his spirit_~ at :111)' lilllO, Of cunl'dc, if he has gOlle so f'"'I1~ tu bave 

tlten' fTauJ.:'l·d, ~ITIlUJl(',lllnd brauded fell' CXP0I'I, il Would Ile rather awkward tu hal'O tllt'm i I hllm",,, luI' an~' ot bel' (lUI'J'fl1.oe. 

The law. Itow('ver, .Ioes lIot f1l'ohihit Ih" HtOl'I\~O ill a distillcr.\' w(lrelllltl~u of auy 

l.']lirilr< prtJdneed b,Y Ihe distillors maillS:< Ih\· fax hll~ twen paid 011 !Inch IllJirilq (>iCO, ;j2SS, 

R, S.), fllIIl Ibis ollie" would tako no actioll iu tho lIIatt•.r if ,',11'. Tboillpsolllllft hill 

spiritll III WIlrI·I.IlHlselllicl' 110 had <1011(' o\'('l',\·thillg rfral t,ho law :U1t! wgll!aLionll prose.ri h(' C'"II·,ol'lIi.ng' witil'lrll \\'Ids for U"(lOI'llItiulI, 1"'"vid",I, of CO'II'so, t,III' spit-il" dill 

IIol r.'luai" ill WUI'Il)lllllSO longol' t.Illlll I h,',·o .vcarll frolll l,he ,Inte of tho W'll'nhllusillg 

of bOil'!. III I,hnt, CII$O it \l'ollld becOfJl(, I.he flulj' of tl,o collcctor to elllorcc the p:I'y'lIellt tho tax 1',1"'11 (lv'millo. 

Mr. 'Pllo/f'p",," Jlllll 110 In.1;k of informa.tio/f nil to I,ho exact timo whell (J:luh IlIId nvory 

Pllokngo or lois dis:.illod spit·ito!! 1I111l.t UO wicllllrawlI 011 payillollt vI' tim lax, IIl1less 

BOOller Wil,h,lrawlI tor export or othol' ICl:::r) Pllrl'".!>" fre" of tax. 

11. wOllld "\I'lIl1, t.herotoro, that by (,110 ""'1) IIf "r,lill"ry diliger;ce ho lUi!;ht Sll lIIako 

his unllllb"CIIICIII'l lor wit.hdrawII! mill tmll"l'flrt:uillu all to gi\'u hill1 tho bllllulir of 

tho [lIlIlhro.;o .Ylllll'll hill spirits aro aJlowe,IIO lio ilt warohllllSo.; lIu,Jor the law (!ICc. 

3t93, R. S,), witl,(ll1t incurring an~' of th,' ill\:OJl\'Oliiollcl:s of which he (;OllIl'l:oill8. tll:rt 

call not be ol"'intcd by tiOUlospceial Ol"!ol' fl'OII1 this olliee ill any p:trtieultlr sbil'mellt. 

But :lcC<trdiIlJ.:" 10/11." 1III1Iol'sl:rlldin,!t of tho law, whioh eou~res;; h:\S'lllvoral tillles, alld 

after filII r1i""[I~~iOIl, I'eh's(~d to eh:iu!!u 011 tlli" poilU. ~rr. ThollJPtloll's spirit.s Ulllst ho 

withdmw/l ill Ihr"u .""':11'8 fl'om dllto of I,ho w:rruh""sillg' hOllel, whate"",. ,nay !le t,bo incollvcni"lwIl I,<,,,nlrillg ti'cllll ,,;uch withlll'llwa!.
 

V(JJ'.\' rct'I"'el.fllll.r,
 

I 

WALTEH EVANS, Hou. HUG,t MC(;UJ.I.OCII, (;Qm"'is~;lIlIcr. 8CC/'e1flrl! IIf t/,.. 'l'refl8/(TY. 

Subl,;eqUcutly tlte Secretary addressed titiolJer III t hil) case: tho 10Uowing letter to the pe­

'I'Rt:ASURY Dt:PA.RT~IF..s'r,

O~·FICF. Ot· TIH; SI:CRI:TARY, 

Wading/Oil, DcC<!mbcr '" 1Sd4. SIR: YOUI' hittor, Witbout, date reooived on thu 28th ultiulO, ha"ill~ UC('U rot"'rred ew8 &0 tbe COnlllJiMioner of [nternal' RevoIIII(l with :r re'IUllst Jor an oXl'rll~Hioll of hia
 b: on tbOItl:1tll>r prc!:Illuled b~' ,vou. hll~ IJuelt rl't,lIruod wit,b his lot.lor of tho 2d
 at.I "cop~. of whi"h is I"'rowilh iUc!oHe(l.

T~lllll:lilJ I'uiut of tho lot,tol' is t,hal, tbo law dOCJ~ /lot, jlel'luit distilll)rl spirits, aftor bavl.D~ !lOCH Wit.flllrliw/l fOl" llXporl'lIl,ion, to bo slorCrl ill Itn~' illlcrmeelinto wal'oholl60 u "ra!l.In/C 1111 UI'pol'I,ll il.v lOr oxportntioll, eXce,,', III! set fOI·th in Al'ticlo ~l, of I.hu Uog­ lt U !,t.lon.., ~orlOs 1, Nil. ·1, "'hieh requires tho colleetllr of Customs to hnvc paeltagCll of u :Clr ." lll:l~"fl ill 8t r"1l ill CllSu tho v0880l illllOt Pl'o!,arw! t.o I'cceh'o them 011 :Irr/"al at 

tile pOrt ul ":>1:1'01'1, '1'1' cnUlph- with YOur rClllle~l wlluM loe by mol''' exceulive.lIlI_

",::';~;" to v il'llIall.\· ".!>Iahlisl, a' s.\'''l.olliof IraU~Jlllrln~' UII iu bond'lUlU 8tOl':r~1l iu blluded 

0( C uUlIell. ntlll')' tb:lIl IU.,titlor,,' w"rohout\e.~, that , deUl"Jrnt"I~' "l>oli.<hed u.yact , ~u ''''''llll'lIt au!.
 

Ver~. rC"'I"'lllful),· 3- __
 _n.. ~11J.:'rl'..... of Juuuar;,' 11, Icl6B (1;) StllLl!., 3,1), 1111(1 hieh has IJOl, beoll r611lored by 

oJ', ., 

Mr•.JOlllf U. TlIO~lI'l;OX. CRAS. K COON, 

Actill!! :i,·ere/arg. Jla /'To(/Ilbllrg, .KlI. 

424fj 1 R-S 
CXIV ANNUAL REPORT OF THE 

l?or reasons stated therein, the following lettel', }lsking for an opinion 

of Ihe Attorney·Ge,neral. was at!.ln·ssed by the Commissioncl' of Internal He,'euuc' to the SeeretaQ' of tbe Trea'S111'~' : 

TRllASURY DEPARnIEKT, 

On'Ie.: 01,' IXTEIlNAL Hf:\'.;xUJ':, 

/l'IlH/tillf/lo II, D, Coo December 1:J, 18&1. 

Sill: In view of tbe \'er~- elaborate di~cl1s.~ioll of c"rTlI,in 'lllestioDs Itrowin~ Ollt of 

lll'u,'i"ions of t,hll internal-reY'lIllle law and \,ho I""'·"r" of I he COl1lIuis"iunor, and pOIlIlihl}' "I' \'1)111'81:11', llllder I,heltl. 1 bn,vo t.he honor to Illlllll1it as t,he basis of all inlJuiry 

to h" adc"trussetl to tbe Attornoy,General,llhulIll1 yOlllloOlll sllch a courso advisable, tho 

f"lIowing: 

S,'ctiou 3271 Uuit,ed !:lh~tes Revised SI:~tllte", Illt"rnl~1 Hoveullo Compilation, Jlll~e

:iI, iii a" It'lIu""" : ., E\'ol',}' di"l,iliH shall I'l"Iwide,:\I. hi" own l'xpense, a warehouse, t,o 

bil sillla,t",1 uu and to conslitnte a part of hi., oIi~till"l'Y [ll"oluiscs, aud 10 he lIs'ld Ollly 

f'lr tho K1A11'1Ig'0 nf dislilled sl'iril~ of hi", m,u 11Iauuf:'cturo ulllillho tax tboreoll sbull 

Illlv,! l"'tJlI pai'l; bnl 110 dwoiling-I""ls" shall I,.. u~"11 lor such 1'111'1'080, nud lUI door, 

wind"w, 01' ulher oponing sball lJe uI:ul<J nr I'OJI,,,titli.'d in the walls of sucb w:nehOlltlO 

h:adiug iulo Ihl' di"tillery or into any fllher r01ll1l or hnil,ling; lIud 611ch warl'110ns'l, 

wlll'lI :'!,pllwud Ly the Comlllis:;ioner uf III t\'rllal R<}""lIl1e, on report of Ihe colleelor, 

is III'rolly declared to be tl bouderl wlIr"h"lIse of 11.., Unit"d State~, 10 100 kU/lwU as rl 

dislillery warouonso, aud shall bo 1I1ukr I ht} <\i",'ct,oll :md cOlltl"ol of tLo collcutnr 

of Iho ,li6LI11:1, au<l in charge of <111 iUI.~'rlJal-rll\"cIl110 slfIl'ckeepcr, assigned IlJcreto by 

tIll' OOllllllissiouor." 

TII,~ do"iug I'aragmph of seclion 3207 lIlIilerl Slaies Re'."ised Statutes (Colllpilation 

pH:':': 30), is liS follow": .. 011 I,hu third d'l~' aftcr I,he 8pirit~ arc cOllve~"'ll iuto such cisterll they fl11a1l bu 

Ilrawll oil' illio CllS!;S, nuder 1!J'l ~llp,'rvi"itlfl "f ~lich gau,!!cr, in the pre»cJH:e uf t,he 

Blnl'oIH'uper, nllfl hI: rl'moved dil't'f'lly 10 the distiller.\' w:~I'l,housoj bill. 011 SIH'cbl ap1,li,:al,ioll 10 Ihe collector hS the oWllCI', ll:;~'UI" or flllpuriultmc!I>l\I; of nu)' distillery, tho 

8pirih IlIll)' I,e Ih'llWIt oft" 1'1'0111 Ihe ~aid cistlJrll", miller the llupel'visiou of Ow gauger, 

&1. 1111)' t,imu previOl'" to the I hil',l dl~y,"

SCUI!OU 4 of the act of M:ty 2l:l, l&iO (Compibtioll, I'ligell2'JO and 221), cOlltaius t.ho 

f01l"wHl~ : "1'hu said distiller or owner shnll Ilf tlw fime oj "'lrkill!l8llid elltry gi~e his boud in 

d!lplieat... \\ ilh olle 01: llJ?re sllrdic.'. "llti8f~'''IOI'Y 10 l,he collector of tbe dbtric,t" con­ fhrlllllCc! that. the prluClpal \lallle,1 III 8a1<1 h~,"r\ shall pay the tax on the ><plrtl.. a8 

MllI'uiH.Hl iu Ih'l oUlry, or can;;e the salin' to ho l",i'l, bc(ore re",o!'a/ jrQlR saili dlSliIlol'Y W:I1'.. hlJUBe. :11111 ,dll",. If..-ell lfe(ll'~ from 11111 date of sairl elltry; :Jlld th~ pounl slim 

of sitch bun,1 sballllot be l'lS" tball tb" ruuom,t of doe tao'\( "II sitch o.I.istilled spirit"," • • • "Alld in case tLo (1i"liller or 0\\'/11\1' lail" lJI'refuses to gh'(l Ihe bOlld hereinbefor" re'111il'ell, or 10 ron"w Ih.. S:\lIIO, ..r lIe~le"ls to illllllelll.uely wi!hdrlLW tuo 

RI,il'il" :'110.1. I\'l~· the IflX tbcn:.oll, (II' if ho JI<'g;)tJ\Jts to wilho.l.rnw allY bondull spinla lint! 

}HIJ' Ihe lax t h.'1'coll before lboexpimtion of I ho t ill10 limllerl io the bOlld, Ihe c"lIeetor 

shall I,,'oee.',l 10 collect tbe lax h~' ~li.lrailll, i~sllillg Ilis warrant of lli"lruiut for Iho 1111101111101' tax found to llll ,lne, :'S as,'erl:lilwll hS hilll 1'1'0111 tho report of t.he ~al1gor if 

no 1"'1Il1 "'liS ginl1l, or fro1ll t h" t~I'II1S of Ihu hOI"I if II l"Hul was givell, Bill. .. hill IWo, ,'i~i<", ~hllllllot exc·l\lde UlIY ot.her n"IH",I~' "I' I"'"cee,ling pro\'idc"] b~' IllW," • • • " Th" tax 011 all dist.illed spiril.~ b"I',mft('[, "Ii 1,:red 1'01' cl"posit ill dilStillery w:uoh'lll11ell 

tlball be ,hI<! and pll,vahlt, bofon; a1ll1 at. Ihu tilll" tho SUIIIO are withdrawn 1,lwr"fr(l1ll 

l\1It1 If'ithi,,, tlwed Yl'aI'S from the (Iat.c "I' the cnt "J' fin'llopo,it, t.hereiu; and w:l.I'<JI.I(lllllillj( 

b,.nd" 11lJ1'r'afler taken IIl1der the 1)I'u\'i"ioIlK 'If sectiull :1~!J:l of the Revi~eLl Stal,lIl,cll of 

Lhu Unlt,,,l Slat"s shall be coucllt,i~JIl(\,1 /i'r tIll} paYlIlellt of the tax 011 the spirits lUI 

8puuilicd ill Iho eut,r~' befor" I'tJll1o,'al from th.., <Iisl,iller}' w:l.[eholllse, o,utlwillli" lhrt, 

!lear" f,.ol/l tlw {late of 8aid bom/s," 

Scut.illll 3:t.lO, Uuited St;ltes He\'isod Sta,t.ules, cOI1lI'i1at illn, l\ages 75 an,1 76, contllius tit" f"I1,,"'illg provisiolls: 

" Dislilltd spirit.> lIla!f ulllritJl<lrallill /"0111 ,iis(ille-,.y bo"ded ,mrehOIl8e8, al Ihe inst:LlICll of 

tho ow,]1'1' of tb,' :;pirit:!, fOl' export,,'i,," ill tho Qrigillll I casks, • • lI'ifho'" til< p(lymcII' 

of t4I, IIlulcr such rtJglllal ious, :llld ofI. r ",,,l.illf/8,,oh CII"'i'8 a/l(t C:UClltitl!l I\JIII flti"!1 'citll 

thcCQllt'clQ)'oj t/lCdi."'iet ./"0>11 lrhwh the rcmo,.al il< 10 bl! llIadeSIICl1 bOllds a 1111 bills of lor/illY. 

IIa/ 

anr/ 

J:i",,.. 

J:erclllle, 

{Iirillf/ 

und"r 

such 

'rith 

this 

otl,,-r 

scetioll 

the 

odditional 

approfal 

shall 

0/ 

Ite 

ffCC·,"'ily 

the 

callcek,l 

Scaretllrl! 

a~ may 

nnd"r 

lit 

of 

11l',8CI'ibcd 

slIob 

the 1hasllr!l: 

regulaliolls 

/Ill the 

Prol·idcd, 

CQmmi8I<i,,"0' 

u" th" SccrulaQ' 

That 

of 

hUllds 

b,lerof 

t.h" Trr'f1ll11r~' slllll1 pl-<'8cribe: .il.ud {"·fj/'irl,d JUJ'th,r, Thllt th" bond.. reqllirc'c! to he 

l(iV"",Io,r IIll' eX}lOrlUlioll of ~i~lilI," "pi, il" ~hul,1 h," <"lI1ccle"lu}>OIl Ih" l,rC$eJllfllioD 

of "llllsln"tur~' proof finol ccrtlhcrlll," thnt. ><lIul ,llIilllled "1'lrlts han, hePII l:ltl<lNI III 

tbo 1'''1'1, of deslin'~lioIl nnmeu iu the bill (If Illdin~ or, 111'00 sntisfllelor~' proof tIm' 

oftor !lhipnumt the IItunc w"r" lost at "ell wil,hout li...alt or lleglect of tho owner or 

CO~1MISSIONER OF INTERNAL REVENUE, CXV 

ahippcr thereof, All r1i"tillc,l spirits intended for ex pori, as a/hrcsflid, horo being 

remo,'c,1 froln Iho distill"ry w,Jr,'hollse, shall he mark'''1 a8 tlttl COIllIl,is$io/Jor reof Illtertia1 n"veullo 1I1ll,\" pr""erihe, :llId shall ha"e a,(}hcf( 10 o:luh 01l,1i Jln eugrllv",1 stump 

indicat ive 01 sueh illltlll(iun, lu b" Provided alld fllrllisbetl II.'" tiro """'mll Collectors 

as ill tlto case uf Of hoI' 11111111/'8. and to he ch:~rged 1,0 I,helll Illld llU"OllUlcll for iu Iho 

Bamo mrtIJucr, au,1 fur I,hoex l'on8e Ilt,leurlillgthe pro,'iding 111111 aJlixing IInoh IIt:~lIlp:<fe1J. ceuls Ji'r 'lach I'llcka:.:o 1,10 st':\lIJpec! Shl'U bo ""i'l !<' th" Ollll"el".' 011 lIlakiOl{ th" !'ntry 

for such !ra.ll~p"('lati,,", 'VIt"" r,he Owner of thil spiril»! t<h:~11 It:H'O lIulIle tlw Pl'llper 

entries, (;I."d Ih" 1001111", :11111 I>thel'\\'i!:i1J COlOrl!ir.t1 with all th'l l'e'l"irtJllIlluts of th" law 

lind rO"lIlations II" hOI·nill IH'n\'iderJ, the collector Sh:lll isslle to hinl a !,t'r/llit fnr tho 

romll\',f! <Iud tralISI'O('t:H,inll of 8aid spirits to the eoll"clor 'Jf Iho /,o,'t f....rn which tho 

same arll to b'l "xp"r!"d, :lcOllrnt"'~' (loseribillJ.\' Ih" spil'ils to IJ,) "h;r.pc,l, Ihe ;Ullollut 

of tax tllcreo". the SIUh) "lid district frolll which tbe sallw is to b" .o;llI!,putl, the Harlle 

of Iho 'lisl,iller Ity II'hUl1I ,11~till,·oI, the port, to ,,·hic!l t,hu~allh' aI'" Itl IJ" tra nS/lort "", tho 

DfI/IIe of the coll"ct."r "I' t,l.te "'lI't. II> \\'I,oUl t,he sl.irit" aI'" to lJu eOll,o;igu,',I, :Hut tho rOutes 0\'01' which tho,\' aro ro I", sOnl to the port of .,I.liplII<Jllt.." 

Bv OIlier provisioll,' of I"w, in s"uti"u last 'luIlI",1 alld ,,1.ewII'lre ill th" slatlltes, the

pr('~i..u lerllls of wlticlI it i,. lkrhaps IIHUcC"sSar~' to S(;.t", ".I:,hor"t.. pl'o\'i"jull i" '1I,~de 1»1' the (X,porlMio" Of ~p;rjl8, PIII'lillll"£. 1o powor cu"'err"d b,' ~t"tlll". rOg'III,'tiuUll 

clOst',!. h,,\'o iJe"u mude COIIClll'uillg tho lUaU1l0r of uxpurrillg SllJrits, a 'Wj)), of \vhioh i>l illIt has hec" snl'po~ud hy Ihis office t,har. t.ho pro\'i",iolls of law h'Jl'Clinbelbre (PlOt'6d 

iflll'''''o 111'011 thi.. BllrtJilll rh" ,1111,)' of colleetiug th., rax of !)O "unls !'or galltlu IllHIll 

Whisk," i'Ullt,'diaIQI,\' afi,,1' tlll'(:" ~·,,"r~ frolllthe lilllo wh.,u il wa. )IJaue<l III the ,li,,­

till"l',\' uoud"d W"l'llhflu~", ,,,,1,,•• ill the mo(Yulii"'e jJ had bt'lJII o;/,""/c I. 1)1' ",ill"""/.//',, for 

8cie"li/ic l'"fl'0lll'S, &c, Tht'I'i91tt qnestiolll.'lI, :0 <'.1;/'''''( "'it,lwlll the paYIlWlItuf tax has HOVer !Jllen

1 h,l\'"becll ··'rr':HI,'· PI'I'~9,·tI wilh Ihe a q;:'llmell t, I,h"t allfh'"'ill,,.ti'I,, 10 lIul.ke ,'ey,dalio". II,\' whiul~ UPOlJ IhH Jiliug I,~' Ihodi"lillerOl'owllel'of:1 d"olal'aUOUf){a /lUI',.Ose 

to ex porI ,'pirils alltl 1,1", giviug "r a hlllld, "I'iril,s Illight h" 1'"1'1I1il,t.,0I Itl 1"'II1aiu in t,ho 

dhlillv,.!! W((/'('/JO/(1f1J Ii", II !lJJI!!",. period I,hull Ihree j'{ml",' w it,hout Ih" "".I'UI",. t "I' t,he t,I1~. It has heou IIrgNI wit.h /.:r"ltl, vi~()I' thaI iua~,u"cll )IS a IOllg tI"I"." 1111"'"," ill IWIlly 

ClIS,'S nOm' I·hc spil'its aro wi'hdn~wn frolll t'Utl warelH>lIslJ I...Ii 1/'1' f' ..;il,ti" .• '''III b" 1'111'­

nishe" a( t,he BI'a,I...,:u,,( Il,r IIlUi" ar,tll"] trallSI'0l'raliulI alll'IIad, aud ""IIt,ci:.rl... ill vi.,,," 

of Ihe ,!,{r":tl, ~XrH'IIS'l wllleh th" dj~li/l"r or owu..(, HI'1.'1 InUlIl' loy 1"",,,<1),, Ill' tlli, dula.5', 

it Wo,.1d hi' I'ulif.ie, jllst, 11Ild 101\\'flll III permit th" ')lidr. rn rUIII:lill ill II,u ,li~Iillel'.r wlirchousc .dlholll f:JJ1IJ"~G Iu tha di./jlfvr whil., lhi~ Ii",,, i. CtJI/HIIJIl<ti, If tl", I",w"r to 

it make ISlluuld ,<IIch Ilu a PX'Ht:i"c,1. l'cglll'llioll uxi"ts, it i ~ ofthu utUHMt, ill'l'0rl,JIICe 10 a ;':I'O;;t iu(ul'<:"r Ihat

I l'O>tI,cutfully ISlIhr"il tllo for'·'goillg, witb the 1'Ci)lItlSt thll,', if.I'oli ,1""'11 il arh'i8:1hle to do so, .)?MI will t'ak!> II,.. "piui"n uf [h" Atrol'lI.,y-G<m'll'i~1 a' to II'llerl"'I'otb" COlli_ 

missjou"r' ofIlllerllul RO\'fJIIIltl, with or WitlJOlIl tit" appl'l:l\',,1 ..f .v''''l'o,'II~ 01' whotlJor 

tbe Se"I',·t:II'Y of rh" 'l'rt,IIKII 1',1' , wi r,r. or wir uOllt (h.., e""OllIT",II',,, of r till OOlllluissi.. ntJr

o~ I~'I"rll"i I{t""""l':, 1111•• 1h" (I"""c", IIl1<1ur tue st.atlll.,. t.o lu"k" a 1".'g,d'll.lflLl hy wh iull di~I,II"'(,1 spiril~ cuultl ho 1"'l'llIiue,t to 1'01lla;1I in th.. J/i::'ti~I.,I'.I' 1I';""t)h,,"~u af'''I' the

eXl'lI"atwlI of Ilu'''e Y\lal',' frUln t h" <lIllI', of "run' theI'O'll. '''")11 I,IN liliu" 1", Ih" "i.~I,illt,r or o"'Jj"'I' ,!f,t h., spii'itll or a d""I"I';)llolI of his rlllrp"se (,n expo!'l tlJ\l SI'~IU 'ill gOQ,1 faith, alld thO.!::."'11l1{ "1'" '",.,,1 I" ,I" S" witbill a gil"'11 pm'iod, 

J A; declswlI O!' Ihis pllilll, will, 01.' COUI','''. I'elldel' i,t. 1I 0C"S:;'"',\'.In e""Hi,'~'" II' 1",lIltl!" t,be
 

a" lIoes IJO~ lit "'I)}'II 1:/."'111 r"q'lIl't: th" w:lllal 10/l!u/J'au1fl! 01 Ihe a'IlI'll" tlf III" ,.,,0/ of


~~r~ !I"~:-" e~th()1' nph". paylt!"IJ!, of the I,ax or Ii?!' SC~~II tifi" 11I'I'(,"'.~~,. ("l!"~ :.Il!')7, !~,
 t ' l},d ~I) St.,t", llll·g¢ '18),0[' /"1' l,bll U~tJ 01 the \Jllltcd 1;1 alos ('."11, ,l'lh4, U. S,). fir for
 ~~~n!ll,r to Iuanulilllt'u'illg' \\,'I1'''',,)u~es (Nee, 14, net !\In,\' I!,~, 'd-.,O). "I' /;,[' "Xl'oHa.tjoll,
 

' ,8 llO "hulhr.lr ~"ch exp0l'l:ltio" llIUS( hel,(iu wilb 1.10" pl'\"~i,'"l r(H[lO\':lI of the
 

{I:tlrlt-B 1'1'0/11 t,h" '1i$!ill'Jl'v lI'areho""es. not I:Hel' th"n the ",x"i";(,i,,,, "f tI,,, I"'rio'l of
 'onollUII ree ~'~lIr~, or t' ".'luHIII'r,ihu eXI'fJI'f,;tl.iolt lIIav " be eoustl'lled 1.0 b""i" ' \\,1",,, the d l:lI'u_ • '-..,11 a 10"S. -1'10 I I' In IOU til' (> NO ill hIed, toget.her wltb such a Luut! a. m,,!! be 1""8cl'ib"i ue by 

StAtfCIII:iur,1 ates ...h'",ld al~o lou directed to 8ectiOllll :J182 :.Ild4 'Iud :j:2S~ of tit .'0\.",,,,] Stalll(e" , ,
 

'er.,' l'ellp..O( f"J1~', uited
 

Holl• lit-Cit )IClJUI.LOCII. W.·\LTI;;U ~V;\NS,

StOrCfflr!1 Of tlte 'Ii'{a,urll. ·Otnm;lia;oller.. 

OQ.the to, h ofO....," he,·, I""', 'h. S""retary ofthe """""'..1" ""h"''' ted ~lQ. q''L~tio"s to tho At""·".y.G.o.",, '''d "" tho "41.1, ,~~,."" ""Ill hun an opinion. l'bo lIaturtl of tile qUtlI:lLIOUI:l, tilo 0PIIIIOII 01 tile 
CXVI A~NUAL REPORT OF TilE 

Attorney.General, and tue iust,ructions issued by this office amI approve!l by the Secreta,ry, are embodied ill Circular :No. 2::;2, iSl>l1ctl Juuuary 3, 1885, U$ follow!): 

(1l!S.j,-DU!lIutmcnl No, 4,_Circular No. 2112,-,\t\SC'\S'QCnt 11Dd Exporl"tiuD of S1'1rilJl,1 

Tnt;ASUIty DJ':PAnnmI\T, INTRIl:-<AI. RI,;vJo:I\UK Of'I'leR, 

lI'u,"illg'()II, D, C., .lalll/al"!! 3, ISd5. 

Attorlllly.Conoml 01' I,bo United Stl1tes llUllOllllClld Under dnte of 21t.b ultimo tile 

tIle following opinion: 

"Tho Starera"y of the ']','eaSltl"y : "Slit: YCllll'>l of the 11")th (lllks the followillg" qnestion: 'Whether tho Trellsnry De·
 

porllllollt hns tho powor to mako n regnlation hy which l1btill.1I1 "l'il'itll cau hlll"'r­


mitt"d to rcnillin in a ,list.i1lel'J' wllro!loll"'j aft",r the "xpil'atiou of thn'e ~'eal''' f,'mll
 

tlill ,lrlt.' "fl,ntry I,hel'ein IIpon IHillr,{ by tho <1i..lill~r Ill' owner of the "l'iri'!l of '1Ih'e­


)oratioll of hi"1.lIrl'0s<: to eX(Jort tho ""IlJO ill good failh aud th" gi\'ill:;: of a h01ll1 10
 

do "IJ within :. ;.:h·eu periol),' " U\lon cou>,ldcr:ttiou, 1 :submit that. it has <llllJh 1'0W"I', 

"The export:ll ion or trall~l'ortnti"n bond fn'"'' Ihu spirits, for the tiull' U~111g', f..01l\ 

1I1l)' "hlil(:Iliou for II !lomestiC tax. 1I1111 of "our"" frulIl Ihe operation of tho llittlilh'ry 

\\'llrehon""I,onll. The gi\'ing of Slid. H.."t·11 llIHll,l "oull is 0110 of thll nel· hy Iho 

OWl..... which go to cOIISIi!nhl the CUlllplex lrallhilClivll ufexporllllion. U1l1 il,'xpfll'flltiou i~ 1)I'..fech"I. Iho "pirit~ also I'ClIlain subject 10 '" 11IX-li"1I on behalf of til" Gu\'­

er/lIlICnt. Thmdol'(\, ",hilsl; by the illCOplioll of tho tl'fIIlsaction of OXIHJI'IUlio1l tho 

Ilpirits IIr" tl'll1l~tonncd illl<J 1I lliift>ront 8ubj"ot matler from that, lIJ)IlJl whie" t,IHI l1is­ ti))"r~' \\'1lI'ChulIse ')Cllul hn.l operated, they uilvenlrdess reUiaiu oue IIp''U whi.·h tho 

Ullilt:,1 Sinles ha\'o n specific cOlltillgcnt charge ill all resrcets perhaps, ext:epl, that 

of contill~llno~'. tho sn.ule lIS whut, it, I'rcviou"I)' hall. Then. is, therefCH'u, uo ~ta,tIlIQr!l

relHll1ll wh~' it, mll~' not, fIJr ,~ periocll'en8(lIJ:lobl~' ('e'jllircd in t,h" proctlsti of tIXPOI't al ifill, 

relllnill ill tJ1<1 alloHl custody us b~I,)r(l, ,wen lifter 1III'co yOlll'S, M:~"il('lltly, \11'''11 t.lro 

fllco of it, n wid" cliftill'euce cxillt.. in I,hi'" l""'p<:ct hetwixt tho condition.. towards t,1I0 

GOVcl'ulIlellt of such spirits ml/l that of tar-Julid spirits. Thill difl'ertlll<:e is n:cogni7.I~!l

in the pro\'i"ion of "ection 321;8, H<:vis.:,l 8tatnt os. hI havo "pok"n of slatutory l'cason8, bcea\1"" it is this doss only that ufl'ec!s tho 

Jlolrer.of t,he Secrdar~' of tlw Tr<:~lll1I'Y I,,;r,·up,,:,; The ",'glliatory rea..on8, !l0 In "ll~',

ror th,.. or that onstod)' are fol' hUll to lIfIJIISt. I hese laller reasons eOlltl'ol tim "uhjcet malleI' of which you spe'lk.
 ,. Very n:"peolflllly,
 ,,~. 1~. PHILLIPS, 

Solicitor- GOfleral. 

" I C01l0llr in lho abo\'e opinion. "BENJA)ll~ H. BREWSTEH, 

" A Ilur" ..y- (; ellcral." 

"24th DY.CE:.lDY.R, 1684." 

There heill~ no tlonbt of t,he legal right of the ownor to export spirihs free of tax, 

IlUIlIlO objection being seon t,o gi\'ing the time reasonabl~'llnd fairly l.I<Jce"~llry tb~ro­ for. in dolorellce to Ule aboYe opiuion tloe folluwing 1U0dificat,ioD of the i1l8trnotiIJ1I6 

of thill otllee govel'Oing lISSCllSlllontll aud tbe OXI'0rtntioll of domelltie ll!.irittl ar.., 

issued: Herl"lfter, Clolloolorll will !illt and report monthly, 011 r'orm 23, fIJI' nsseSslllent, all 

IIpiritll whi"h have rema.ined ill warohOllllo 1II0re tllltU three years frolll the llate ()f tho 

wnrohousin!C bOllds. except 811Ch as am eov"re,l by Irn,IISI'0rtn.tioD 01' exportllt,ilJlI bUlldll 

tiled with lIud dnly approved by tblllll priol' 10 tho flat... of t_heprOjlllration of tlm lilltll 

and of the couditions of which bIJIlII.. th"r" h:\-8 b<:cII 110 ureach. 

ColloolOrii will also report ..pirir..< for lIl1llC811lllont which have remoillcd ill clislil1ury 

"'lIruhous(, morc Ihall three ~'eDI'8 from tim dUI" of the wnrchuusing 1.I011l1, nlt,huul:II cov­ ered bv t_rJlllllllortatiou or exporlation bOlldll, in case the spirits are lIot will\lll'llwn 

frolll t\'o wlIr"iloll:.<o witilin the liulll DatIlCd in Ihc boud for d"lh'ery of the 8pirit8 at 

th" 1'01'1 froUl which they are to btl c:l:.l·orlcu. 

A I al'l'licntiou" of tile principlll :IIIU I;II1'6li"" fill' an exI"u8ion of the tim" in /my tr~H1sl'ort:ltioll or exportation bond, cQlltlilione.l for Ihe deli-'or)' of th" ..pirits 10 Ihu 

colle,ctor of CUll~OIllS or for tho lleli\'ory Iher:uof on hoanl ship, shou!(l be ill writlllg, 

spuClficlllly i'dllllg fOl'th Iho groullfl" Ihol'«l..r, and th" colleclor of lIItt!rllal 1'0"011116 

will IQrw;.r,1 the 1I1'plication to tho COllllfli"siullc>r of lutl'rnal Revenue 1,.1' I&cliull. 

Tho ,,111<:I'r for\\ arcling t,b" Dl'plicl&tiou will inllurstl hi" opluiou th"r""n 1'8 to tho 

prol'ril'l)' of l;fI\ntiug the llllll"l, ,....d will ec;rtify Ill; 10 whel,hor Ihe bOllel il; K"o.1 /11,,1 

snflkiulIl, Illld I'" to wh"ther llllY IIJ8>1 willl'rLlb"hl~' occur by granting 811Ch 0:((OIl8Iuu, 

UIUI"r thu l.fellcnt llrllotice, oollectorll 1I1'o r\\(luimtl to report to thi.. 0010" suoh of 

'O)IMlSSIO~ER OF IKTERNAL In:VI·:NUE. cxvn 

tbe lisle..l spirit, as arc witlllll':1wlI uetween the tilUoof lil,liug' 111111 th" actnal :lasessnlcnt. Tho,\' will h"rCfl~l()r, lit the time of reporllu~ Iistell i<j,iritq a8 wit,hflmwn, 

t1p<)n PIlYIIIOUt of l:llr he,lul'c IlS,lU~SOlcnt, also report thuso ':o\'ored hy such boud£; 80 

3]>pro\'e,1 b~' tl".:·11I sinctllisrill~.

The RCO'111:11imls, ::l"l'ies 7, No. ,I, :\1'(\ herell.vamonucll hy I<triking out the \vords 

"thi' t.~· d,IYII" ill tho cl.lllditioll IJf t.lu. honds pl'<JscrihcII ill AI'Liclull 10 :,lId 11 thereof, an..l collectfll's 11TH ,Iil'l'uted to slIltstitllte tlwrefor £;1I(:h lituo, 11<11, oxec<:ding s"ven 

months. as ill thoil' ul'ini<lu lIIuy be rOllsonably l'el)lIin',1 ill the I'ructJss of th{} exportation of t.l.." I'ariiolllar sl'il'ils to bo covered b.y tim hOIllI, inellllliul-: rOlluil'Cl1 bOllajid~

onel nel~e":sar,\' rlclays ill 1,1111 w:lmhOllS6 ClIllS"!l by ojlOratiollll ineiclellllt! to oXl'ortlltion SlIh~eqIIt1Ut, to 1'1 ... liliu~ of tlr(l hlluel, such ll8 "btl aflixing ('1' $IUUII'~, arrauA'0uwnts with 

t,rausportati",11 unlnl",l1Iies,. I~J'olllll'(mlellt ,of bills of Inrliug (whioh nude,· t,11O law, rull~t hI" fUJ'llllih,·.,1 "O,f/)1'1J ~1'11'1t.~ can be wlt,bdnlwu frmn 1,he \\'archon...·) i 'd:!o. neces­ BI1ry delll.\'8 wlri<:1r ilia,>, ou"nl' ill IHOI.uptl>, 8ccuril.lg oeea\1 trnl.l"!,i)J'tation to the pon 

of destilllltiou. 

Collector:! will It" e"r"flll to "ell t,hat the require'l clce),u'llti"lI of intonl i(.., to export 

is clear and cxplicit, autl Ihat this alJ(lnIl the othol' p..occe,lill~~ 111'6 ill guod failh; 

thai I b{} CXI'o"1 ,,1111111'1> 111'0 plli,l 1'01'; taxes on d"fiui"I1<:i". pllid; hr,"ds with ample 

1l4'tlurily fIl1'lli~h,,,1: allll all 8101''' taken which, uu.l"r Ih,) 11I\\', ;H'c incirlcntlll to this 

trausactioll hy Iho illu"pliol.l of which, in t,he lllngllag" of thc Atto..noy CUllem], "the 

spirits are 1mllsfonne'! illto a ditl"reut Rubject-ruatlcr from that, upuu which lohe dis. 

tilltlry.w:lruhoIlSo "lind bod op,·rated." and which, ill hi~ 0I'iui(1I1. I. free>; tho spirits 

for the limo ueiug fro III au)' obligation lor a dOOlelltic t:n." 

WALTER EVA~S,

COllJ11l i88;ollcr. ApJlrOY"lJ, Jllnlllll'y 6, 188;"), 

H. ,McCULLOCH, 

Sco·ct.ar!1 of tlw lhaJJllry. 

Un(]tw the fl.utbority vested in tIle Treasur'y Department to regulate 

the matter tue following circular was next issued: 

118&i.-l.Icparhncnt No.1l.-Circulnr No. 283,-Expo..tllUon of ".,irlt. in boml.l 

'f1u-:A8Ult.... DI~PAJlT,\IEST

On'ICI'; Of' I:sn:ltl';AL REYI::sin:, 

W([Khi"O/O/l, Jallllliry 15, 1&>5. 

On nud oftl'!' .Jal1l1l11"\" 25, ISS;;, collectors of interlllll rOVOllllo will decline to approve bOIl,ts J,:iYen fclr tilO IrUllsportation or exportrltioll of .Ii.lillud spirits filt!d with 

tbeDlllfter the 9111 ,I:a)" 1'1' th.. month ..ucceediug that 011 which the tax 011 the ~pirite becOlU(!S dno 1I11ller fhe tel'UIS of the w:lrehon..ing boud. / 

. Export-"tallll'K shollld l'" 1I/Iix"..1 without, ,de!;ly wheu t,he uX!lortatloll or transporta­ tion bond is :Icce!.te<l by tllll collt:ctQr. 

Tbe dctailed 1IIat"IIl"llt.s of b,,1:I.nc<lS ill wnrohollso, on insido PlIf:'tlH of Form 94 a, 

t

on

should herollft"r be SUbdivided 80 as tIJ show separately all KIICIt llalallCcs co\-ered by soeb hondA. 

WALTER EVANS, 

Com", i8B10Iler. Approve,!. 

H. McCULLOCH, 

S(Jc)'ctm'y of tlu; Trea8urJ/. 

Pursnant to a I·oaolnt.ioll of the Senate, the following letter was addressed to the SeCl'etnl'.r of t.he Treasury: 

ll(<J!;olh'c 10 oxtco'l[on of lim" of tho bon<1",. period.) 

TR~:.\SUlt"" DI:I'.\nT~tf::ST,

OI'I'ICI: 01' I~TRllSAT. l~l:V1~XUE.

W"q/liugtoll, ,1"lIl1w'y ~-1, lag). 

Sl!t: III n'~pou8l' to S"llllto I'e~ollltion of JauunAl21, I~-:>, callitl)o( li'r copies of all o~e.laj ]..th'';<' '11,,1 (111",1' C(lrrt'~IJO!"hH.lce ill Ihi8 D~arllf"'lIl, Ie uf Illite slI,llsc<luent to e 30lh 01 N'H'ell,l""r, 11-1'1, rCJlat'lI~ to the colleclloll "~I' IlUll1l'culcn",ut III auy IUlln­ 8:1' of I!.I<~ tax 11""" ,liI'I illl,,1 "piril.. 1111.1 1Iot IIccoIllI'"Uyilll: Ih.· ('onilllnni"lHion 1<- tho 

nate II) 1"'~l'on~" I" III< n·""I"l ion ot thtl 12th instllLlI," r"f<JI'l"'d h~' you to t,hill offico 

the :l;ld illlilllll', I ha\'o Ih" 1:01101' to Btnte Ihat !lOll'" 1I1<JIlIIII< ,,~(. IhiM ollie" was urged with gl'olll [11,."it<loll<·y "y Jolin B. Thomp"uu, .11'., .JR'I., /I .Ii"t,illol' of L1l1rrods­
ANNUAL HBPO~T OF THE CXVIII 

burg, Ky,. to e:.tteml Illlli "lIlnr~e tho timo prescribel1 iu tho then existing Regul Q 

t,ioM for tl... exportnlillll of distilled spirit!'! ill hond. 

TIlt' lirllt \\ rittoll cOllllllllnication upOIl th~ sllltject wa" from ~[f. Thompsoll to yOll nnd 

myself ,ioint,ly, saidpap"r lmillg wilhont .IM,c, n copy of ,,·hid\ is inclosed. 

:My foply to that, lettor WIlS dated DecclIlbor 2, ltltl4, :md I~COPY tllereof itl hcr"with 

trnnslIlir,tocl. llesi,les boiup: l\ disl.iIl0l' Mr, Thompson is II. l:l,wyer of i~hility, !lud hi. 11I'o\lollitions
 

of Illw applicable to tho ClIlIO wore iusistculIl'0n with grcat 1.tlalllll•

1Dot I",." ill;..:ennity
 

and for"c, 11is rOllow,'cl "Il'orts, notwithSlanding my lett,,\, of December!l. w.'r('\ sec­
 ondc.1 hy sov"rallllemh.'rs of Congress whoso con"tilll(lI1C~' wero vitall~' illtereslo,1 in
 

tIle suhj"ct. lilli' lillnl\~' I ndc1ressctl )'OU a letter ull(Ler ,Iato of Dccembcl' 13, 180-1, a
 

COl'YAltoI' vOlllm,1 of which iM trlln"ll\ittt,d inclo'>l:.i, Ille last"fU(,\l\liOlwd commnllil'lltiull to Ule honorabll' At-


t-orllC~'.{h'IIl11'IlI,RUll had propounded to him snch iDqllir~' tl...rllllpOD Ill! "oolllc'cl t,o ~·ou
 advi"nhlo, lind IIftor tbat. onicer had 1'Il1,IlI·uc.1 his aDswer thorOl o, MeSt!I'!<.•r. D. B<lCk,
 

J, O. Hroadlll:ad. It1lrl Phil. 13. Tholllpsoll, jr" prt'scnt<',1 a, written conllnllniclItion,
 

under datil of tho :l<l in~llIl1t, a copy uf which is also inol,)!!t·cl.
 "'bill, I could 1I0t yield t" the view"' ('Ollwilled in t116 IllSI'lI11llled pnp"I', with your
 

al 1 l\'ul I ditl, nudcl' Iho nuthority of scction 3330, Unite,1 Slatcs Ucvi""r\ StlltllfCll,
 11rc aud in 'It,fcrcnc6 to tho opinion oftbo hnl)orlllJle Aunrucy.G.meral, m:lko 1(.'gll]atiOD 

No. :le!l, n printed co\,y of whi<:h is [1.1"0 iuclosed. Snll",'clnenU~' nu ad,litiollllol rep;nlllt,iou, No, 28:3. Wll,s iS8l1ed, II Inlnt<:c1 copy ot 

wbidl 'VIIOIII l1lclu~c. Iho Scuate 1'0,,0lntion of IllIll:lth inst:~nt upon the slllllcsnbject WIll; referrc(l 

to ll1i" omcc, it wns rCj(rClfnll~' ol.Jsort'cd that its Inoglln~(l \\'as, probably ill:lllvertently. 11.10 narrow 10 cover IIlI~' correspondeuce of this oOico UpOIl tbu suh,juel o:\:ccpt 

Circn)llr No. !U32, It IIUI)' lint he imll1'ul",r to relllllTk tbat ",l,ilo this o01col'lIr

l not o:'ot('l'laiu('cl, nor 

t,llllrctoforo llcted lIpon a vi"w of tho \:1w SImilar to tllllL eXl,n'sscd l.,~· thll Alflll'UOYGelll'l'll] stilll did 1I0t. clonlot that, it wn~ l)1'opllr to COllfonu it~ :lctiou tu 11111 IllW us 

cxpoIl1ll1,,,1 liS tlle H"llcl "f tile DoparllJJollt of Jnstice, Tho p"rsons i"ltl...·~t.,·,1 ill tlle 

suhj,'el arc luanifcstl:,: c'nlilled to lln~llll.rights the law ~iv,'s th,em, lIud tho Honora.­

bit.' AIlOl'uO~' G('1I('ral1~ Iho propel' ..Ilieol· to >lIate whllt the law 19, 

ThUllll1y ,lill'(.rcncc of0l'inioll was :IS tl) whelher tlle spirits "ould lawfully rcmain 

in Wlllehonse nft.r lh\! oXl'ir'atioll of three yUIll's. 1 tbollj:ht lIot, except fur thtl tillle 

IlCCC'''~llrY W onforco fIJ" c(,lll'ction of till' tllX UV lawful mcans. Tim Ai,tflt'l1o~'-Gelltlral ndvises thai Iho I>pir:its may lawfully remain in clislillory 

WUl'l'1lOnsps litter tho throo ~'ollrs expiro, fur a, time ro111sollahly reqllin"l ill th'l procoss of "xportatiuu, prvvitle'\ the propur Il"olarnt.iou of' a, bmw fllie pnrpo~" tn "Xport 

it; 11111110 lI11clllltlmd givon thnt it will 1,1, IIOlIll within that l'<J"Muoabl~ till"', ami they 

nrc, aft"r those Ihingllllrc dOll", to 111' l'll~al'lled nil ill pl'llC('SS of actll:t1 "l(I'0rtation, 

altl,ou:-:h cll'la~'!!lIIay come frClIll thedil1lcnll:' of gcttinfo( arlvllutllgeoull tl':IIIKltI,rllllioll 

ralell 1I11d other facilities, By tbis UW:ln>; Ihe spirit.'! nlllY bo r"taiul'll in ,li"tiI\;H~' wllr()h.oll~r's free of eXIlOl1ll", rather t~l'" 1111'~ic::ct the owner to certain llXpOI\"Cll 1Illc~cd to he 11\(:lcleot to Iho III'llIe formerly III ,"01-;110, It will he ll"on lhut. R"~1I11ltiol1 No, ~2llo~,,; Bot extllll,1 the bOllll"fI IWl'i()rl on Rpirits 

1I0t thull (ut leust COlllltI'l\ClivoIJ') iu I"'oooss of expol'l:lti,"1. All it cloc" il< to remit 

tltll quc"ti"u of l'CIIS'll1uhlo tim" to Iho ,1ecisioll "I' tho s,,"cl':11 collcct"r" "I' illtol'llal 

rev"1l\Il:, llnch timc iu III) ovcnt to excl~c,1 the II1lU:iIllUUl nf ~on\ll nllluthll. 

TIll' ('l'I"oneClU" idea thnt thnt regulation oxtend.:.1 th.., buocll'llpi.:riod b"calllo widespread ill "onsequcllcl' (If vcry jndi~cl'c"t [llIcl inaccuralc "XPI'l·S.~iI)Ull ill n'lwspllper 

iutt'rviu" SlIull stlll "11\0111 .. III:1tlo hy I"H'SOIlS interested :l11l1 ;,t hcrwi"e. 

1 1"I\'u 1,.,1t it 1101 illll'l'''l'~r on thi,; occal<iOIl to Pllt th.'~e "hsl>n'ariQlIs "p"l1 r"corll, 

aud ah'o 10 llelfl tll:11. illllslllllch :1" tli" Illo.le of colkel in~ tllxe" pas

l <Ill.· iK hy tlle 

Pl'C1C(:MH 01' rem",ly l\IIowlI to t,h" In,w UII II.lISCSsnwnt, t,ho fae!, tlUlt tho 1'''!;:1I1:~t.i')1I'' l'eCl\llIlJ opt'rativ" OJ) tire IHil ,IllY of JllIIIllU'y was of no leIQl''' cnnsc<l"cllce, l;<0 fill' m; I,bo 

clll1cctioll 01' Pll~ IlJClIt I,f th" taxe.s wall c,olu:.lrllcl1, than if th~y hatl gOll" into dIuet 

on llll~ otl...r '1:1,\' of th" llllllltb prior to thtl l:!tlJ. 

'1'h"rl' ih no oth"r e,n'l'('''Jlolldence on tho 8llb,ject in tId" omce. 

Very rcsp(!ctfuU~'o WALTER EYA1\5. 

·ommiHHiollcr. 

HOII, IIUGn McCtir..t.oClI, 

Seordm'y of tlw 1·rea8Ilr.lJ, 

Tho regulations gon'rning tho exportatioll (If ~pirits in uOIHl were amen.hod 1'0 as to \lr'o\,itle tor the lIew e1as::, of cxport<ltioll!l hy supplemental reglllatiollll dated, respt'clivcl;:--, .Jaum"·", :!9, 1885, !lud May 26, 

l&"Iu, 

COMMISSIONER Olo' INTEHNAL HEVENUE, CXIX 

Jobn B. Thompsou, eSfJ., ha\'iug raised certain qut'stiollS as to the 

rights of 8uclt persous as had executed 1I'aU!(pol·tation bouds as author· 

i:wd b:, Cil'clliar 'No. ~S2, tire matter was slll.HuiUed t.o tire AttorrH~YGeuera) Ju)~' ~:;, 1885. 

On the 5th of August, 1885, the Attol'lley-Geueral rendered an opinion. The let It'I'S of the COIIIIU issionor autl of the Se(wctary and tire 

opiujou of tbe Attoruey·(jcncr'al are as follows: 

TREM,nty Dnl'.\RT)U':ST, 

01-'11[('1: OF J:STJ-:Hl'AI. HI-:\'ESU";, 

Wils!tillytrll/, .I/(I!I 27, ISS:;, 

SIR: Roferring to tho pet.ition l)f John 13. TltullIpRon, e~'l., tralll<lllitlcd 10 yon 011 

1.110 21st installt" iu whioh ho I'O'-I'li.:~ts that tho opinioll of tho H..... Altornoy·Gcnuml 

1.00 takeu on certain ,ple8tiol1s 111'1111\' t,hol'oiu pre8l:11le,I, J de"il'(j to ~a,' t,hat prim' to 

tho opinion of AIIClrn('~'-G(lll(lI'al BrtlIVSICr, II C0l'~' Clf which, cllIuocliotl in (;irClI)<lr 

28-~, b h"rt'wilh illollhed, it Wll~ 110'101 Io~' this HllleQ thnt within thn'o yoan; fmlll tho 

<laro of clIll'y ji,r .Iup(,sil thcreilJ.~l'irjl" slorcd illll.lil<tilkryuOtlllt:,-1 warehouse IlIl1st 

loo actllally awl playsically withcll'llwn Ihert,frullI "ilh"I' on PllYlllOllt uf the lax, or III1c1o\' sco. 3,!!)7, R. S., liS aml'lIdo,1 h~' I,he *J~ May :l, 187tl (20, St,a!., p. 48), 01' >lCO, 

34(;4, K S., or SUC~. H und 15 of t.hu aut of :Maj' 2l:l, lotiO (21 Stat.. f'. 1,18), or fOl' llXpOI'/'. 

L~lst October :\[1', Thompson l'll\,I"'~llllte,1 that il WllS uil1icnlt fu"lsometilllcs impol:'­

silll<J to procul'll Irallsportati.lu iUllu"dillrc::l,\' on lho "xpil'!lliou of thu bllllticd l'"riod, 

that "",,n whou 11":l1l~1l0rtflliol1 10 tit" port of C1xpOI'I oOlllcl be 1'1'C)('urod, the imIUl:­

,li[l(o r"rnovfll of the icpirits fro'H warohonsll ill,·.)1 \'('.1 II", Pll~'1I1(>nt, lJf stora.gtl at, tbo 

1"lrt uf ,-,x)1ort uutil II", spiriiS cOllld hilp"t CIII bOllrrl"hi", tllllt t,hol:n\' allowed tbn 

8pirils to rellt:liu ill Ihe llisti1Jer.v w:II'ohollSO, not IIl1ly for throe ~""ll''', 1,nl. for 1m iutleUllite timo Ilwrilllfll'l'. proviclild I he,\' wero iuloutled I<,r ex pori., 'fhi:< Ollko dedi lIorl 

to acct'pl tbis vi.,w of Ih", Inw fm' r.. a~tIlIS nssigllcd ill n Il'tl..,r to tlw ::ieer<ltarj' of I.ho 

Tl'o:c>lllr.,·, tlaiNI )),'elmlhor 2,1&34, II priutccl eop~' ill' which is inol()I<~11. :l'lIl, at hi,; 

rf'lJl"'~t, the (1'1\l>ltillll in"olvell W(\" '!IIblllitted to tho Attol"O,-,~··Gonerlll hy Sccrolarr 

M,·Clllloch. 

The Alt(lrne~'-GcII('rnl ,~avo it n" bis opil1ion thai tho 'frcaslII'Y iJ"parllllQul hacl 

pow0r 10 flHlk<: a "I'~ulntioll b.,· which ,Ii,-tillerl ~pil'ils Call be I'cru,illorl to rellmiu in 

fIp di~till"I'Y warehul1110 afrcT thu ,'xpil'lllion of thl'oo ,""lrs I'nll1l the ;late of entry 

tl",rniu. I1pon tilill~ by th" di8t,ill"r '11' OWIIOI' of I,he spidl.' of fI th:,)lamrillll of his pur. 

pn.":1 to (~xport till' "'"Il~) i1l90Qrl/"ill" IInti t,hcgiviut-!"f 1\ hOI~,l.todo"f1 wit.lJill agiv,ml 

pl\rlo.l, aut! I h" I I h,jro l~ 110 Sl1lt II ICII'.\' "'llIson why rllttt" lUll spn'lts IU:'" 11'11. 1m' a pc/'wd 

rfaHfJ/lably I'eq"il'l!rl ill the p"OC(88 oj' tJ"por(lllioll, relllnin iu the sam.. ollst"dy as b.·foro, 

n", aftcr thre:" Ylll\"'~: that tho S,,(jrl'lary of thu Tr<'a~uI'Y ha.l the power to make 

slIeh 1I1'(>~III:rtion. hilt that" tho r",,"lator~' re:U;OI1S, w to BUY, for thilSor Ibat ClIstQUY, litO fur him 10 acl,jnl<l." 

TIIl'r~UPOII, .. ill df,fl'rClIl'o" to the opiuiflll of tho Attlll'llo:,,·Gcul'ral, Cil'cnlm' Nt>. 28:!, 

(eupy illclo>l"ll). si~lll,,1 lJ~' COlIIlIlIl<silH'<'!' Evaas, :lIul appl'ovod 11)' Soul'otm'y Mcelll1'\I·h. was iSSllO.!. 

Ouo of Ih" prfl,·jsions of sai,1 cin·nf,lI' j,; as lilllowl<: 

".'1'1.", regulations, l';ori..s 7, XII.... 111'0 11l'1'01o)' am"nel",l by stl'ikinl; 0111. tho wurrls 

'11111"1 Y r!aytl' ill tl,,· cC>n,lItion of Ilu\ hl1l1c1s prescriltl'll in '\l'ticleS 10 und 11 thoroof, 

3n,1 /'"llcclor~ 111'0 liircutcd 10 slIlI"titnt6 thcrufor KliCh time, nul· oJ:/'e"elin~ 80"011 

"!nnll1;;, :Ilo iu Ihllir opinion UlIl,' bo rt'II"ona bl~' rllqllirutl ill I,he proccs..s of' tla" cs:porl :l110'1 ...1 Ihe plll'tit'ullll' Kpirils tu I", cltvIII'c<1 II., t,he Imlul, illclndill!{ nHlllirc.l bOlla .lido 

n."d 1I('l'0"8111'~' t1ulllYs iu "],0 wllr"IatlWlll c:anscd by 'JpUl'I~I,i"na iUlli,l<l1lta11,0 oxport:lbllll slllo~"'1neuI, ttl toh" lilin~ of I,ho hOllrl, ~nob a.s th" Mllxing uf "tfllllps, arr:lu~", hwt,fs WIth tr'lUsplll'!lIlinu cUIl'l'lIl1i.·tt. 11I·...elll·culout flf hill" of l",lin~ (which lIucl<lr 

th" law 1lI11St 1,,: fUI'lIisl",,1 brfol'u spirits can bo wilhdrawn froru tbl> ".'aruho"s")· al!!1l 

IlI'cl·",,!r.,· fl,:lay~ wl!it:llUta)' oconl' ill jJl'IOUlI'Ily !>ct:uriu~ oceau Iransporilltioll to Ih 

POl t 01 ,1<:"Ill1l1l1on, ' 

cl::I~., fOr!l1S o~.tl.11t bOIl,l8 r<'ferre.l 10. ,1)agl'~ 81 9, :11111 10 of Seri.. 7. No.4 (copy in­

"d\.""re o'lglllall.,' I're8cl'llo",1 by CUIllUIISSIUIIO\' UOlll/:lnss :11111 al'l'l'"v~d lI'i" S,~o­ ~tllry tluutwclJ. :11111 h''''e eUIII,illue.1 in nse with ~,. approval of llil th" Coi.llluis­ .1~l<"IS ~)f Int"I"ual 1l0"OllllO :tIlIlall t,Iao Sccrcln-I'i"" tilu TI""a,;III'\' e,'''I' 8ioeo, 

hu lILlie. "'/(I.I (rC'ccdilly SCl'eli lIIolI/h." to lie slllo"li Ited fur the :. thirt....la,s." was Il·ft lu II '1' ., , ., Ii. . wc Iscrutwuof IhecolJpclur. whohns oppurluuity fnrspeoial kUClw!c,l:.:cof Ihe 

to. tI< ILl oacb en"". au,l WllS fixod 1111,1"1' Iho re/:,lIlatory Ilnthority vl!lltod ill the S"ere. r:rYj "?' Ibe IlIa:l:;U1UJU "l'crio,1 r,>a,ollllbly require,1 iiI the ),roce~ of IrflIISPUl't:lli')II" 1< .,J1\·cry at t I... purt "f clltr)'. 

U1 Ili'llOt 1111<\.'r"talld it to he clainlt'll h.'· Mr. Tholllpson Ihn-l, 8evell lIlullth" is not nil 

8 t lIle felttlOllllbly ft"luircd for the dl1Ih'cr;)' of hi.. Ill'il'ittillt tlltl I",rt of eXI,orl" or 
ANNUAL REPORT OF THE exx 

that it i~ his dCfliru amI bOlla title intention to t·,XpOl·t them, l1uloll~ compolled to do 80, 

to avoid 1111 illtlllceliute or "ai'lv pllnllont of the tax, In this. howov'lr, I ma)' havo 

llIislIlillurlllvl'\Il him. .' Tlo~ '1 11 u-sliill'" illvo!'-·c.1 am lIf ~real il1lporlllllCl! tu tbe GO\'IlI'DlHt'I1I, lind, ll!! r01'rosentcd, 10 ~Ir. Tholllpson alld to sumo Olher ,h~lil1el'f\. It h:19 thl'Tt'fore bcl:llIcd lu mo 

"'ise to luk" Iho opinion of Ilw hi:;I.IC'S1 law ollke'r of thc Gon'rnmcllt "1'011 tbl'lIl. 10 

llrcserltillf.( 1hmn to t!le II t,torn.·~'-G'·II(r1'llI, if ,\'011 shuuld deoi,lu to .1., so, 1 respectfnlly

IlI1~gcst I,hat Y(l\I nlso ]In'St,"1 rhill \"io-w of UIO "lise, vir., th:~l, ovel1 if the opinion of 

Attol"lw)',( lOlll'rnl Browstor is c(n'l",'ol, and OVOII if, all contelld()d lJy ~[r. '1'hompsoll, hut 

not cUllc.,.I.'.l hy thill oilico, Ih"rn :1I'illes nu ri;.tht. of aClioll 011 the OXI'0rt bond lIuf,l1 a failnl'o t" IlIlIcl tho npirit,~ uhl'l>lHI wit-l.lin tllo tillle spccitied, there will. n"vcrtheh,tl6, 

arise, 011 Ihf' lIeglect to witlllhuw Ihe spirits withiu 80\'On moulh~. a right to ooi1.o 

Dl,ouuml tliHtrllill them (111 III' :C'lSCSSUleot 11Ia,l" ullcler seClTon :Ho:!, R. S" -or, wlthont 

asseSSlllcllt, 1I11c1ol' th4J provi~i,l1l11 of section '\ rtf tho act of J-llIY. locU (:!1 Statntcs, 

145-1.\(1), II right to cuforce tlu- Ii"n which at1adICd til li,c spirit" the IlIflIllollt Ihey were 

in exiH!<.I!lOC' (I~. 8.,.81<011011 ?:.!~ll). loy 1~ bill iu eqni,t,y III' otller llppl'()l'ri:lto pl'ocec.!i!'g6, 

and n. l'Ight, cli actl()lI agnluHt, tlll.l dI81,I11e1" (S"U1.l 1l 11 ;1~1;~, H, S.• The Dollar SnvlUgH 

BlUlk v. United l"ltates, l!J Wall., ~-.!7), evcn thongh, II" suid hy the AloIc>ruey·Gellcnil, 

tllo eXI'Mtlhtic>n I>oud frees thl) llpil'ih from tile ol'umtion of tho ,Iislillory wllrehoUliO 

bond.
 

Reslll'ot flllly,
 ,JOS. S. :'ItlLLEH, 111711 is.joller. 

HOIl. D.\~IEI. 1I1.\:S~1~G.

SCCl'd(l/'!1 of the 1",·6(18/11'!1. 

TIU:ASU IlY DI';I';\ ItTi\n:~T,

Washill!l/01l. July :l8, 1885. 

Sm: Uu,lol" th.) pro\'isioll" nf seclion :U:>'O,.R. S., aud tho act of .June 9,18701, 

ameudatory Iheroof (Ie SIal.. 1\1). the holders of dislilled spiriu! 011 whiuh the tax 

hall not be.'n paiel at'c allow.·,1 tu export tlluu. ill hund. or to Il"IllJ~POI·t them in boud 

to a purt (If "xl'cJrt for ex portal iOll. 

I wnultl Ih:lllk you lor 1111 expression of opinion 011 t,Ile following poi"lll: 

(1) 111 t,h" ()\'<Jnt t,hat bohl..,.", or owners of I.llloh spirit8 shall han\ laile,], within t,he 

86'VCII mOlll.h" "l'eeilil::d ill j he hltnd (given 1111,lel" Ow regulatiolls (If h,lel'lIal Hcvonne 

CirclIlul', !'iu, ~o:.!, a cop~' nf which is i.llc]08cd), to withdraw t,holll ill fact fr01ll the 

di6til1~I'y warc.boll"c, sbould tl... OO\'el'lIl11cnl at once allsess tLlt~ taxes dlle upon tl.."o, 

lmol tuk., st.'!'S tu collf'ot th,' tax,'~ with the pllllllity :lIld interest thereon 

(\1) ,\1'\J Ihe ol)irjt~ 111l1ll ,·u\'nrc.l hy cxporlal.ioll bond, in tbe ,·v.mt of tho failuro to 

wit]l(lmw lhull' frull' war"holl"", llablc to di"Iraillt !tuder the l,ro\'I"iuUK of ·sectioll 4 

of Iho al:t, nfllllly:il:l, 1&0 (\!I SIal., 1·\;)-146)' • (3) Whnl 111'0 Iho ri:;hts of II... Government a .. to !('ga!proeec,IiIl~Hon tbo bond, in 

thoo\'cut uf I<lIc.h failllru II) willlllmw fWI1\ w:uoltonse, alld llhuuld "nch jlroct,cdillgll 

be takon hy tho Gov<Jl'nlllon I,; 01' HllOlllel rucOIll'SO b<J had to ..nc;h lugal ~teps Ull IIIny 

be prael,iea.hl.. to enforco ellllce:tioll of tbo taxe" line <In the "pirils I 

1 illCloS11 Iml'owitlJ. a lotI or of th" t7th in"l,a,nt frolll 1·11Il COlllllli",~ioIlOl" of Inlernal 

Revonu<> in r.,foreuce 10 a Ilotitiou flf .John B. Th()\"l,80Il, wit,h a ....1'). uftlllqH~lil,lolI, and ,. c"I')' ()f Intel'l1al 1{<Jvunnu !{egulalious, 80ri"s 7, !'io. -I, for a nll).'o filII eXl'l:umtion of tho 1I111t1Cl'S upon which ~'Olll' opiuion is solicil,,(l.

I won"1 thllllk you 1'01' tl.w rutnrll of tbc inolusetl documents, oxcupt the I'rilltc(1 

ODCS.
 

Vcr)' respcclfully,
 DANJEL MANNING, 

,Secrolllr!!. 

The 11011, Ihll ATTORNln··Ol·:1'I,:nAL. 

DKPA ll..."r:-T 1)1' ,I USTICT-:. 

W'ls1lilllllrJII, .1l/!!lllit "~, ·ICS~•• 

Sill: lllUlk" Ihc follo\\ ill~ ('xtmct from ~'''lIr I"tll'r of tIte 28th IIllilllO: , .. UII<lt". II", l'rovibi..ns Ill' ~('l'Ii<l1l :~:~30. Hoviscd ~lallltu>'. :11111 th" lid of .JIll'" tI, 

1674. nnll'llllI11u,'y them'uf (Il) ~lnl.. ';-1), tlw hnlilon; of distill,',1 "pirit" un wuich tho 

ttlX 11lll< I1nl l",e.1I paid, 111'1' ull..w.,.1 t.. "x-l'm'l Ih"111 ill bou.I, or t .. Il'aus!,urt Ih"1lI in 

boutl, tu a 1'0\"1 of export li.>1' cspm t:lliun;" :O\HI tl"'n yon 'Isk fllr 1111 "pillion 011 threo 

qtlt·"t iuus.
 AII~w~'r It, 'il',~t 'l"estioll'
 In the I'\('ul thaI hol<Io'r8 ClI' .,,, 11'-1'", (If lllll'h ~pirilll "hall hn\'" fllilcd within tho 

6C\'OIl 1II00,tlo. "l'uUlliou iu Iht· Ioolul (gh·CI. uu,hJI' the re~n1:ltioll" of t1",luterltul HovoCOMMISSIONER OJ.o' INTlmNAL REVENUE. exXI 

nDe Circulor, Nu. 282)110 withrlrnw Ihem ilt faot from the diillillery warebouse, a forfeiture of II", hOlld 1'01 OW!! awl th,' "pil'itll aro uot protected thcl't'after frolll an obligalion for:l ,1oll.lI;:stie tux. '1'111', .,IlClll of tho lJunci whilo ill force. rtud bdor.. torfeiture, isto frc~ Ih" Spir-itll froOt /lll.·h oh!i~a.tiolt, hilt Ihi" "tleet CC:l1lC!lllJlon the lorfeiture of tlJll h(."tl. Any other (·('''SII"III'l1on. it ill rC!ll'ccl fnJl~' SII bruitl.ed, w.)uld be lln 

e\"lSioD of lhu ,,1:11 lite. (~lertl<lilh ". Ulliled Stat"", 1:$ Pet"-rs, "Sli.) 

The COlllmi,,>tiuIIlll' of Internal Ht'\'.,uuo, wit,h thtJ llssout of tho Secrdaryof tho 

Treasury, u~' Circlllar No. ~d2, ,;lIe)\'l.lref'lITec!lo, h".. nlroo,.l)' provido,l ">I' thCIlSS088­

meut) of 81,irit", cU"<Jred uy trulIHpol't"tinu or t'xpnrf:btioll hond, wboll they ha\'e not 

beon withdrawn fWlIl the) W:lI""IIlIII,,1l within the till'o IIatrlc.! ill tllo uun.l for tlle cleJh'ery at tIll, pnrl from which lllt'y aI'" tu UO OX pllI"llld, alld I see nO sntlicicllt reason for distul"billl: this I'l'gldalioll. 

Upun Ihe uPl,l1ulllioll of tbo I'.-ilt(;ipal nu(\ l>ur('ti"ll 011 sllGb boml, lIIlfll;"II" goou cauae 

~hOWU, tllo Ct)tllllli~siolJ,~rof[111"1"11111 H""elllle IIIn~', IIndortlxistiugr<Jgnl31ious, extellli 

the tim'" 11:'1111",1 ill Illo bond I",n,"el StJ\','ll u,oulhll, If Ihe bond slonlll,1 !>ecollle forfdlecl, aIl,1 t be t illJtJ !>holll<1 1.1(\1, ilu .'xtendecl as nllll\"11 illllicl~ted. t.he }lrClSlllul't,ion would 

Il,rise t,bat the illltJutioll to oxpnrt halt boou :~balltl(lllcd, ,l,lIc1 t.ho ()C)v(Jrlllllollt sbould 

1l8!\OSS thc taxes dUll IIPOl1 the I;Jliril>llllld tuke stt'PS 1o eollt'ct tho same \\ ilb interest, US provided hy Cil"u1\lnr ~8.<!.

2d. I 'till of opinion that Iho sriritll I'o\,enlll b~' exportation bond, ~lflcr t.ho failure 

to withdl'llw Ih"I11 and after th" 1',r1"ilnI'0 M thu huu.!. :11'0 Hal>lo to Jil<traint, under 

pro\-i"iont< of ~tlcliou -I of 1110 (Itlt rtf .:lIllY ~8, ll:l'lO (21 Slnt.,l-1r>-6). 

:ld. I allswel t,lull Iho eOUllition (If Ih" boud loa\'ill~ bu(m hrokell, uy t,ho failuro t.o 

with(lr30w tho spirils frolll th" wnrohollse, the rigllt of tlw GovtJrnlUtlllt 1.0 procccd upon 

lobe bond is IlIl(jlltl.';I,iollC(l. 

At the "fHlIIJ till'CJ, of eourMI, t.ho tux enll ho collcut.tHI h)' distraint, aud ns the latter 

1I10de is most oxpedit.ious it won).1 1.1\~ lIe1\·i~al.>lo to !'('t\Ol·t to it tirst. III Opins•• 634-5. 

It is to 110 said, I)S a genoml nil", ill 1U1lt";r,~ of thi" Idud, tlmt the cOlIstl'llctioll of 

t.hese statutes IlIn"t he sl1eh as i" 1II0st fnn,rablo to t,hoil'l'nlon:elllcut. There is no liberal illtel")ll'clatiuu ill fuvorofthe ilu1ivitl1lo1lu 1J0 indlll;;ted iu; hilt fll< statntes for 

thu accoDJ)llisblllolit of great Il\lblie )lurposes tboy IlIllSt hu eoustnlCd ill ... ma1lner to 

reaell tho~u p"rposes, all(1 to carry Ollt the intolltiOIl of tbe It\~isllllllro in passiug 

t.holll. (T:}.~·lor v. U. S., 3 Hnw,u-cl, 210; Cliqllot Ch:lInpaglltl, 3 \VaUac<l, ,10uj U. S.lI. 

Hodson, 10 Wallace, ·106; SIll~'I,ho 11. Fiskt', :!3 Wallac", ;.!BO.) 

As a r1lle dellnclcil,]o frolu tlulso ,lueillioull, thl) G'JVOl"lllnont losos 1I0lle of its romedie" to collect its r<l\"Ollue or de!>t lIulc~s there is 'III oXl'l'ess rcpeal 01' alJl"t,gation of 

80Jne exi8t.iug l'UflU·dy. 

This is disI:1Is8<'(1 in tbe opinioll of Illy predcccssor :dread)' refel'l'cd to. (16 Opinions, 

8upra. Seo alS(l U.S.,'. Herroll,21l Wallacu.251j DolIll!' Saviug-sHank v, U.S" 19; lb., 

2'27 j 1:.1 Putcrs, "" fl.) 

In viti\\' of Ih.J<lll aUlhoril,i.·s. I f.~tJ1 that, tllCr.~ ill 110 doubt a·s to t,llo correct,ness of 

t}IQ an·swers givou alJovo to )'onl" lott,'r of tile 201 h 1Iltimo. 

Vcr.v reRI',:ct""l1~',

A. H. GA..RLAND, 

A lto,·/lCy·GIHleral. 

To the HOIl. tllo Slwnl':TAHY 0.' TIn: 'I'm.:ASl:HY, 

TDtI: 1'-01'; .;XPORTING 1I0~l>1m SPIRIT'; :SOT TO Ut: EXTI'::SI>I:O. 

l'HY..\SUUY DI::r·.\.n·)lJt~"L', Ol'-FICI,: 01,' INTKnxAI. R.Ev.::sUF., 

/J"ashi,,!!ton, ,111!!".t 10, 1885. 

Sill: Your IflUor of 6th inst,ltIlt has hocn recoh'cd, 

You ask tbo foll.)wing qU\Jsti<>ns: 

(1) \Vbat 1 wnllltl considol' ns ;.tou,1 find snOloiunt <llIIlSeS Ihat woul.], iu Illy judgmellI, elltillo thlJ holtlm'S ofs(lil'ils 111,,101' oX}lurt IJUIl(I" 10 au cxtell"iou uftimo, 

(2) If SIl.·1t al'plicutiou be grante,l II.\' HII!, how man.\' 1Il0lltllS additional tillle would be allow""l? 

JII rCl'ly ~'f)ll flro iuforme<l: 

(I). Tll:il, Iltl thill!; snggesls it'olf to 1lI0:lS:To goo.1 (11111 ~lIfliciellt e(IlIS0 for "xtondiog 

th" IUl.'C for th,· tl"llu"pllrhttioll of .lisl.illu<l Npiril,~ 1'1'0111 I,ho clistillcrj' waruhouse to tho 

l)ort 01 eXJl1n-1 hcyollcl tllat alrl::uly j{"'UU. 

. (:!) That, if all." ~lIeh (muse sbuul.1 he poilltetl Ollt\' all,\' partioula. cal«J t111~ exten­ ~1I"1 1"0,,1(1 pruhllhly lIot, lie ono of IIll1l1ths. bnt Ille~.v of the acIditional tilllu nbllo­ Ufol~' Ileer'b-ar.\· 1'11" •ho aetlllli lIUlI /u)!Ia/ide ll':lusporillt i(,II. 

.It Is beli"\"'\1 Ihat Ihe timu :lln'a.ly gi \'011 j" alllpl.., I".. those who arc acting iu good 

fl\lth, with" /'ollujirio iuttll'liull .)1' (lXI'III'ling thoir "piril". RlJbpeelfllll~',

.lOS. S. 101 ILLER, MCSlll"ll. .lA\II:" LI';VY &. Blto., 'omm;Hsio'ltt.,.. aa SYCfllll.",1' 8treet, Cil/oi,w.ttl, Ohio. 
CXXII	 ANNUAL REPORT 01" TUB 

TnF.ASURY DF.J'AnnJIlN'r, OYl-"IC.: 01,' hnl':RNAL RF:VJl:NUV., 

Wa.y/lj,'fI1oll, AII(}usl 12, 188;:;. 

SIR: III reply to )'Ollr lettflr of the ~Oth ultimo.• you nrc illf"r,"ed t.hat. wlocro "pirits wero bonde,! Ibl·(JxI'OI·t or for tl"llll~I"Htatiou aftllr they laM hpeDasscs~efl.lu..1 tho 

a&lOSSlllont r.-maills 111l(ll'3t",1 at tho expi~atioD or the p"rillt! nllowed for duli\"llry nt tlUI port of export, yon wii! mak.} illlllhllimre deul:lnt! r;,r rlou tax on FOI'IlI 17, nud, if 

tbe tax is not IlIIi.1 withiu teu ,!rl~'s t hcrcnfter, yOll \\ill issue the demand Iloliee on 

Form 21 for 1100 lax. penalty. 'lUll iulerest. au,l proceed to cQllect them hy distraint, 

if Dt'cessary, os ill Cfl1;O of otlll1l' f1Slle"S,ul tllXCH. 

If the 1l8SC.'lS'"cllt bns been abuted tho "pirits will n:;:aiu he report<!d for nS8ell.~1Il011t.

Re8peet flllly,	 . 

JOS. S. MILLER, COlllmissioller, 

ATl"ILLA Cox, E8()., Collector FilII. Dish'iet, LQlIisrille, J(!I. 

REVOCATION OF 'l'HE R.Jo:GULA'I'ION PERi)UT'('ING SPrR,ITS TO lH,;~UIN

IN A DIS'l'ILLERY WAJU;nOUSl, SEVEN :\IONTTJS AFTER TTJE EXPIRATION OF 'rEU': THREE YEARS FRO.:\l TIlE DA'n: OF ENTRY '!·UI,:REIN. 

On folie 14th of August, 1~S5, t.he following' telegram was addr'cssed 

to each of the nineteen illtcrnal-rc\'ellue collectors wlJo lJad a.h'mllly approved bOllds (under Huthorit.y couferred by ()jl'cnlar No. 28::.!), ill which 

the time IImitel} for delivering' t.he spirits to tbe cull ector of customs or 

on board of t.he exportilJg vessels was sen~1l lUontbR, 

A.fter 15tJJ ilJ"tfl1lt, collect.ors of int"rnal revenuo 1lI1Ist 1I0t llPJlrO\'l~ trall~portlllion

or e.xporta1iull uOllCl8 covlIrinl!: Apil'il~ tho til,X on which is uV<'nlll!! IInrlc'r 11m teTlus of 

the warehollsillg hOIl<111or appro"o hOIl(I" \\"h"J't}iu tlle I,ime s\'ociliorl for (lelh'crillr; tho 

ISI>irits ot. tbe 1)01'1, of exportnt.ioll excceds tlliJ't~, tluJ.... 

JOS. S. :MILLER, CO/ll/lli9~iO/lc/'of [,11,/,/111/ RCVCIIlW. 

U. S. FAIRCHILD• .Ac/jllg $eC"clary of the TI·C·UHIII·!J. 

A regulation embod~'iJlg tlJe uecision embraced ill the <.\bo\"o lulugr'am 

was published in the following' circular. 

188;;.-No. 128.-(;irculllr :1\0, 201.-A6.eS9mcul 'm<i EXl'ortntion of Spirl't". 

'l'rmA"UIlY DI(I'AIlTMJ·;NT. 

OIo"!'J(.;I·; ()Io' (:-OTEJt:-OAI, lh;YI,NUJ':' 

l/'(Ishillyl()lI, D. C., AI/(Just ll), ISS5. 

Hereafter collectors of internal revonuo will .lcolill'· tll al'pm"c >ll'irils 'rall~pnrt"·

tiOD or cxporllllioll howls when' th" tilllllU:tIJle,! ill tim h"lId 1.,(· the <leri""r)' of tho 

spirits ai, tloll IlI>rt from which Ihey al'e 10 be eX(Jorl"t\ ('xc~cd!l Wirty (!:lj'f<: f1ud 110 

much of CirclIl,u 1\0.282, (]a,c,1 .I"ulI:lry 3, 1~S5. fI- /JllIl'lIda R"gnlatioll~, l:i"rills 7, 

No.4, by stl'ikiu:;: out th~ words "thi'l.'· c1:ly~..·' ill the ClIu(i1tiou of tho IIIJ!IlI11 prescribed ill ArtiCI<J8 10 and 11 thcn:of. lllld anlhvrizcll the sllb~titutiou thoroflli' of llo 

time exccclliuJ; t,hirly days, i" 11<'1'(;Ioy rllvc>kcrl, 

So 1II11ch IIltl" of Circnlar N.... :!/:l:I, dated .J,mnrl,r,,' 1[" 188i'i, :lS alltboJ'izcll cnllt.lctol1l 

to l),l'l>!"OHl hnn.ls giYcu for tblllrau"l'"rtatiM' nr <'xI",rlatioll of,lislil!c,1 spirits tiled 

with tDeUl aft"r Ih" expiratio1l of tho tlor~e years' lillie li,,,;',,,! h~- thl.l waJ'lJhn\l~ing

bonds, is hereby ...·"ul,,·,I; nllt! COllCd(H~ are dircclt·ol to el"clinu to appr","o tl'lll'Hp"rtation "I' cXl'"rt:llioll hond~ cO"l'I"ill~ (Iistilled spirits allor tho expiration of the three 

;)'cars 1131111.:,1 iu the wnrehollsiol; b01ll1. 

JOS. S. )IILLEH, CQ/II1IIi~8joll('r.

APllrO\·E'(!. 

C. S.	 FAIlWIIlLD, 

Actil/!' &~r(I/"r!l.

COMMISSIONER 010' INTERNAL REVENUE. CXXIII 

STOOK ON HA.ND, PRODUOTION, A.ND ll'lOVEi.\mNT OF SPIRITS FOR FIVB 

YEARS. 

The followinl'r table slJows the stock on haud, production, and movement of spil'its for the fiscal ,years 1881, 18~2, 1883, 1884, !lnd 1885: 

188!. 1882. 1883. 1884. ]885. 

Quantity Gallo....	 I Oallo,,¥. Onllon,. I Gatl<nu. Oal/oM. of ~plrlt" Rctually in w.n"., 

bOlll'6!l bOl::irlltlroj(oftlsca( '"'-"'1' ... _.... 31,363,869 64.618.111 60,OG2,645 80,'100. 003 1 QuollJil~' of 811lril8 Ilroduccd dUring 1111' 6.1. 502. 651 

ca.lyc.'r .. __ .••....••. ........• _ 117.7"28.160 t05.8S3.tOI 74.013,308 75. 435. T­ 74.915.36:1 

Total	 1,140. 002. 019 i7O,5O~m ,i63.!i76-:-053.i;5:93i732 138.417.914 

Q.OR"lll~' of "t,ITi,. withLlrawn, 'ax·paid. == i . I =~

dll";Oll; II_CHI year. -. -. . •... -. - .•• "'1 67,372, 575 I70. 730. 180 170• Ill. 087178. 3'12. 474 Ql1alltil.\· of .ph It" wlthdrawn for ex. 67.6·m, 321

pnl"t:l(ifHI .11l111lJ: flijl:rtl ~·f."nr ".... , •. ".. 1(1 92),482 QIIRnUt~' of "Jlh·if... wltJ,<ira"'n fo,' "clull' title JIll rJlIl9'·... f""I1"~ of Ouit",l Slnrc._.
 

l(u- tlllilHf.·." , .... IlIl1nu1i\ctllt'ill~ wnr(o.
 

hous-o. detttro,}"c-tl hy the. nllowc.-l ror
 

loltll b)'1cuku!:o in wr""boil"ea. ,~o .•..,~o, E51 

Tow!. ..... - -•.•.•-••... - - . -.... ... 801. +13. 008
 

Qonnlity or ,,·pitit~ r('mainin~ in "·!lro· I ~e•.:.:,( ..f Ii"ra' sear. --. - , CI, 1'148. III ISO, 962. G4~ 80,499,093 63, 50_2, [,51 I [04.72.1,918 

SPll.tI1'S UEMAINfNG IN WAREHOUSES ..1'1' '!'ln~ OLOSE OF' 'I'UI,; YEAR. 

The follOWing tahle shows the quantity I'cmailling ill distiller~' ware. 

houses at the close of each of the sevetllecn fiscal yeM'S durin;.:' wlticl1 

spirits ua \"0 been stored i II such warehousl's: 

Daw. 

RemainiOlr ,TUII" 30, ISti9...• _ .
 R~mninlng J'l1lU <lv. 1870•.•••.•. .
 nenHlin{ul.{.IlIItH~O, J87I. __ .~ •... _•. 

Raol91011l1; JUII" ;10. 11l7:!••• ...... 

RemainioJ,: .llllw au. J8i.:L ...... ". _.. ". R.(tmitlnln~ .T'IIIl' 30. 1~7.L .. ".. "_." R~IUB{nlua:: ., UI1£) :~o, l:--.,ft _ . 

Romaiuin~ JlIun :10, IbiG _•.•. 

ReOlaiolu/: J """ :10. 1~77 _...••.. _ 

QUllutjt3'" 

Oa/lon•. l(i.~.), hiG 

11.1171,1<'-6 

G.7H.:l00 

10. lOa, 302 

14. t.:iU. 148 I.\, S7~. ~~4

1:1.17,.5lI6j '1 fi I·· .. )_••)••• ).1',-10 

):1, U!H. 773 

8.002,72:) 5,326 427 0,586, 7:Jl) 1 10.671. IlS 

1.715. 7:!2 I 2, 70g. 4·16 1~3, DaD '.......:,:i2.559
 

80. aJIl, 1m . 83, 475. 960 92,433. 181 83. 63'2. 99S 

=='========== I I 

DIlIO. 

R.'mnllllllA' ,Tuu" ~O, ISiS ..• _.•.......
 J~cullli"lu/:./uno :1II, 11l70 _ .. 

R.·mnlulul::./"'"'30.1&0 _. It,·moi,,,n):: .rllIlO au, IllSt _" I 

RemRic,I")! J UU.. :10. 1fJ.S'2 ••••• _ . eCOloiuh,/: Juu,' 30. IN'3 _. Ren.ninln/: ,111"e :10. Jt'$l . RUluafulu:! .111U~' ao, lhS5 __ . 

\
 

QURUlity. 

all",,~.

H. 088, 773 10.:'1:'.170 

:II. 3":', sao 

rH. till!. 111 

M'.!lG2.G-l5 

~O, 499, 9~3

G:i, .j(I~. 551 51.724,016 
CXXIV ANNUAL REPORT OF THE COMMLSSI01\"ER OF INTERNAL REVENUE. CXXV 

SPIRITS IN HANDS OF WHOLESALE LIQUOR DEALERS AND RECTIFIERS, OCTOBER 1, 1884 AND 1885. 

QUAN1'ITY, in PROO.1!'-GALLONS, oj 1'AX-PAID SPIRI1'S held by WHOLESALE LIQUOil DE.:1~EBS and RECTIFIERS, Ootober 1, IS8-I, and Octooer 1,1885. 

...: 

"" Domo.tio. Domestic. ,:. Foroign. 

? '" <E 

,r. -.; ;: I . ... 0,5 ? ~f" . S ;:: ...:­ ..

,.:, ..."'<>­ .. .; Distriot-. Q ;,Q "g ro :='[ § ~~ ~~ ..'" g" .!!; c: .s ~cG '" ... 8'" ~.;P ... 0; ;:; §Q ... '"

E

., "nc

-$' § :E -= .~ ~ ~ .§ 0"

.. 0; .s" oQ,"", .. !< '" :fJ -e ': . ..; Q§' ... .§. '2 s = "8 .s Q '3 "" ~'" S ~ ~ $ .3 .':!- ; g o "

S :="" ;;l S s ] ..; ..,j c:: <:;<; c '-' ..; 1---·- . __---. 00 UJ II;'" E-t '" -1-

] 

1---------1-;;

'0 

1 -i-

-'" 

I .Aln bama . ~4. 6??1 3~. 4~~ 3~.lr.~ 76'~! 1. 16~ ;,9t1 951 4.050 19,910 105,028' 2!l 14 52 97 224 416 10.1,444 301 21 1 ~8. 4~.' 4•. 4.., 2, 41~ 1,869 165 ". O,B .. . 3 l~t Ca.lif<lrnin ...•..... 2 AT'knn""" .. 12.638 65. 022 15 ~B 385 49 3.705 4.302 09.924 2S ...... 2 758, ·149 '560,8:;0 44,205 6,310 13,208 8.2171 1,742 42,805 4 41h Califol'llia •....... n, 20711 718,544 1,401i 4,807 5,221 358 19, 108 17,20"1 42, 1051 760,649'1 210! 97 a 74. &59 .r,2.700I 3,700 1,405 J.307 3.255 285 2,608 5 Colorado 6,480 ' 71.740 72 432 5bO 30 810 1,6OS, 3, fJ:J2 75,272 34 S,1 4 __ .. 82,578 70,392 8, 174 317 J,270 3,244 97 440 6 COllnoctiont .. 4. 566 88,500 26:1 5,>5 845 168 932 1, H5' 3.9081 92,41)8 48' 61 5 109. 806. 7.2' 9.29 lV,l77 14,095 6,828 8,475; __ . 5,379 7 Dol"wnro . 15. 143 772 5, OS, 66 26l 50~1' . 1.850 8: 7221 135,605 209 493 822. 1,699 1,872 1,1451 0,510 142, 145 45 15] 8
 

81 Florida ..
 2,414 1 1],007 3f, 10;; 00 23 406 1,987 2,610 13.7(13 7 2 7
 

9 Gcor~ia .....•.. , .. _..
 ---- --.j 3,9291.4103,12011\ 371 , 990 , .. 566 6. f,n ....... 25 25 65 HI 375 601 7.178 6 ...... 8
 92,832 12,472 26.61<8 1871 4,312' 6. J9G 381 2, 203 1 10.380 62.819 64 77 75 42 132 414 834 63, 6;;,~ 37 10, 9 10 1st lIliuois . 5W.002[ 399,920 48, 1.36 14,419 9, 6701 10,980 446 34,918 eo 911 585,400 1,072 2,270 2,941 260 4,442 9,117 20,102 60".502 63 671 10 11 2d Illinois __ .. 44,748 27,499 3.909 339 099 1.213 2,755 69 12 4Th llllllois __ .. 4: 07;1 41f,562 75 161 24.0 10 212 252 9:;0 41.521 18 2 11 633.707 60,026 3.580 2, 598 1, 184 2. 174 .... .... 5, 417 J3 5th lIlinois __ . 114,034 65.850 9.86B 7,lH2 1,429 3,512 118 12,649 1l.323 92.3(181 149 . 08 4SIf 10 163 58.0 1,456). 93,761. lU 5 12 6.851 107. WO 20 128 1M 47 468 435 1,248 108.838, 10 4

1 13 14 81h lllil10is · 1 38,77.01 19.526 1,551 lli6 l 3731 1,077 .. 3,7!19 26, .';22 II 77 H5 20 01 201 545 27. 1167! 15 1 14 15 131b 1111110i6 .. 23,7:121 10, 2161 1.134 141 190 800 , 344 4, 082 25, 8-10j 25) 20, 79 ...... . 62 2071 402f 26,242 10 4 15 

17 7th lIuJin"' .. 16 Olb Indiana .. 74,3&7 44. a05 1,016 51'.4 550 1,00r, 30 3, 192 9 459 61 901 100 150 SO 10 2501 590 1,180 63.081 24 tl 16 88, 5[,1 00. 1001 I, 801 301 820 2, :126 ..... __ . 639 61 8: 191 74; 23<:< 1 7:)1 12:"JI 11 140· 6111 1,1'28 75. zJ 31 3 17 

19 20 IOw:1 .. 18 11th 111(linu" .. 28.387 '15,000 5.000 800, 6001 1.200·........ 1,200
 1 2, 300 26, 100 20 40 GO 20 250 200 090 26. 600! J3 2 18 

20 3d 10w:1. . 28,247 147,223., 6,961 1,2721 6601 1,184.. 319 5.547 163, 167 ~6' 132 233 25 129 306 871 W4.038 21 2 HI 

21 4th low" .. 44,31l1 40,7961 6, 160 ~,OU5 70:l 1,523 .. __ 000 4. 03·1 56,220 761 lO5 148 . 319 510 1,158 57,3.8 15! 3 20 45.709 37, 7031 a,837 1,408 706 I, (>14 887 22 K(lU~tl8 ..•...••••• __ ._ 6 401 52 630 401 181 285 00 301 309 1, ~09 f,:J, g.15 16 2 21 45,360 19.744 1.838 313 208 656 30 36 , 23 2d ]{olltuc);y . I: 027 23: 852 108 101 170 20 74 195 668 24, 5201 16 2 22 

24 5Th Kentuo);y __ Jl3.221 90,753 5.6:;3 48 40 3,259 237 740 7.274 114,004 --..... ....... 4.0....... W 30 150 114'lf,41 24 2 23 

~5 6IhKolllllcky . 1,249,354 990,9H 48,355 5.810 1, 135! 1,484 13, O~O: 7,340 18,953 1,087.064 16 102 395 27 552 1,777 2.860 1,089,933 112 41 24 262,945 82,2071 19,489 8,772 770 2.028 .. 89,341 26 7th .k.,,,"uuky .. 8. :'03 212,010 10 10 35 15 87 293 450 212; 460 40 7 25 3,2'13 126,519.............. ....... ....... ........ 6 6 126. f,25 21 1 26 105,8311 121,416 1,660. __ 220 __ . 

3,3GO 7,900 20 20 301 101 75 250 405 8.305 31 2 27 

29 Maino .. ; .. rs r~~rn~~~l':~:'.::: ::::: 51~: n~l 1;'~: ~~ ...',80: 93~ ...i:8!i i:92~ 17. 9~g '-' ii<i .•.i iii; 826

82, 1031 443, 50:'11 24,1 262 7f,9 729 2.0551 6,012 10,0611 453, 5041 138, 23 28 6.459 1,~231 634 1,414 1,44~ 184 .. 116 249 0,525 ..... __ ..•....1 2"2 23 259 74 .378 5.903 7 ...... 29 30 Mar\'J:md _ 717, 08'2 25, 541 500, 5,5 2,095 10, SS9 10. ow 2,471 79, 507 1 60.286 691,363 240 890 790 107 3,224 3,6;5 9,005 700,368 90 86 30 31 3,1 !lns8acbusotts , 768. 5.C.'O.I 441,OOS 116,207 78, ·123 1l0, V23 ]G,3e.·2 11,174 32,307 23.748 830, 142.[ 3.159 2, 8701 4, 6371 3, 002)12.122118, 126 44, 60.61 874, 748 162! 46 3l 82 10,h M".saohllsctts"'I. 66.754 58.3421 II, (;85 816 8,289 7. 119 ........ 340
 4.214 60,705 244 346 286 793 1,562 1.302 4,533 95,238 37 3 32 33 1st .\llChl)l311 ... """ 12-1,227 77,714. 25.052 4.,860 2,030 6.026....... 5,449 

30i 4t,1l Michigan ..••... ,. 14.308 134,4!1!1 200 31'.4 805 88' 1,0081 2.378 4,8631 130,362 4 7 33 36,299, 17,871 2,3l19 063 085 1.a31........ 402
 4, ·109 28.020....... . 61 1301· ..... ! 116, 103 410 28,430 9 1 34
 35 MillllOSOIU .. I!J9.910 193,2;3 31,8nI18,381 2,533 7,493 __ .. .9,338 86 )\(i88i88;l'pi __ .. 1 14.~24 271. 3601 143 452 771. 128 82'21 4,410 6,n5 284,104 35 15 35 

37 ht ~tiSSOtlri __ 42, !H5 17,8711 3.4161 243 34 3.777 __ . 7,231 32,632,....... ...... 581 2~ losi 124 3121 32,944 18 ...... 36
 33;,845, 373.3611 13, 2231 3,737 2. 147 4,4SS 3.630 22,030 49,065 471, (jSI 554 012 1,393 285 2,098 4,510 9,752 481,333 61 45 37 38 1 4th Missouri- .•..... ,. 2,697 4.312 69 ~19 :; 11'.4 .. 271 5.0GOI···.... 18 ,........ 18 5,078 3 38
 39 '1 6th Missouri- . 238,6601 209,46:JI 11,810 5.184 2,018 (j., 936..j 180 3,989 23,958 262, 538 438 736 649 373 4891 2,12'2 4,807 267,345 42 11, 39 40 lI!olltnna . 196, f,8S 87, IllS, 3,452 400 9.;0 2.431 ..•....·j 20 1 1 4,832 98, BOO 140 315 625 77 312' 367 1,836 100.705 511 II 40 41 IN.ohrM.. ku _ 137.196, 78,028, 11.609 1.608 1, ~19 3,570: 240 8ll 18,680 U5,961 189 3901 348 60 5971 976 2, SIlO 118,521 52 31 \ 42 Novada....... .. .
 36,952j '22, 30~1 I, ~1' 5~1 1,100 1.500 41 ' 1251 1.200 3,600 31.381 80 100 1251....... 140 40 485 31. 866 9 3 42
 43 No,\, Hamp81,1ro . 10,4101 3,142 5021 17.11 1,610 7191. ....... 1 1,365 44 1st New Jersey . 5.405, 1,053 1.900 28 2 210 ,....... 67
 69 7, 580 10 22 8j 2 3691 771 488 8. 068 6 1 43 1,628 4,893 17 14 63 2 77 198 371 5,264 5 I 44 45 3(\ New JUnleY .. 11.998 979 13,851 .•.• .. 32!' 211 10 844 4,084 10,301,....... U5 39 ....... 53 115 lI22 10,623 9 41
 46 5th NtWi' JersBy.e _ 69,217 12, 146 42,486! 724 2.250 2, 0421 18']1 6, no 45 17,828 84.386 397 814 906 158 1,386' 1.794 5,455 89,841 38 11 46 47 New Mo~dco . 40, 778 28.205 I, 2116 317 29'2 1.460 105 3S3 8,494 40,001 75 70 136 35 213 1,052 1,590 42. 151 16 3 47 48 I 181.038 39.032 47,491 1,465 6,207 f" 1241 515 27.194 1 

lat New York . 11,551, 138,582 853 1.451 1.75! 709 3,602 3,779 12, 145 150,727 48 14 48 4912<1 Now York _.. I. 286. 5':~ 3~9, 80~ 3~, !II~138' 714 2!. ~~ 38. ~~~ 7, (;4·~11 1~7, B£I 79,218·1 1,080,453 6, 511 10.8521 13.603 10,077 18,508 15.542 105,093 I, 185.516 382 115) 49 50 3d New york . 163. 76~1 61, ~!M 10, II.. 5, 6·16 ~,6.!1 2, .l~,) 458 28.8,6 0.029 Isa.599 1.039 2.821f 2,061 1.446 4,364 12.084 2.3.814 207, 4131 12-1. 40' 50 61 l~tlt r-;O\\: Yo'·f .. 8'1.068 44. ;,0'7 16, (;43 ~~o 2,71/7 2,571 30 24,377 8, 0091 99.1:\4 512 777 746 914 2,381 1,227 6.557 105.601 52 18 51 52 l"lh 1'0\\ YOlk .. 40,4291 24,545, 6.615 3,650 1,000 800 ........ 2, 3~5 1,865 40,0'10 125 200 195 300.1 8dS 8851 2 680 43 000 32 3 52 120.1/71 5:1, lOG 22. 36~ 14,285 2,2.'01 3,001 169 12,124 

54 1 28th New YOI·k .. 53 2ht N.'w¥ork . 13,.1011 121,359 92 415 225 2:1011' 099 1 791 3' 852 125' 211 44 261,807 60,299' 138.830 8.699 4,701 6.496 2, 136' 35,996 181 1 53 89,715 290,872 454 I, 165 1,608 308 2,640 3: 852 10; 087 306' 9591 83 37 G4 55 14th lSortlt Carolina . 56 15th NOrlhCa,."lh", .. 23S'm .......~:~ ..... .. 0~1 :::::::: ..... 67~ .....~~1 ~8 .:::::::::
 4.~21; 11'680 2~' 1".""1""'" 50....... 70 78 208 11;888 10 ...... 55
 83 ,1.3~31 .. · · ..•.. · ....... ...... ........ ........ ........ !,3~3 i I 56
 6716th NOl'lhCaroJinn .. 25.218 '8'20 2.600 .. . 200 25 .. .308 24.953 -.. (;0....... 40 200 296 2.. 240 10 4 57
 58 lsI Ob;o , 59 6th Ohio .. 1,308,2!.'] 81!, 76~ J4~, 412 13, ~4 5,9?O.. 12, S'!.O,. 11,288 133,2eo 13~. 50011, 269, 00.2' 526 7831 I, 281 2671 2, 3631 3,519 8,769 1,278: 671 181 571 40. ,54 3~,890 ~,ll, ~G1 2,1"1 8GO .--..-- 714 58 .732) 47.012...... 77 150 .... __ . 143 410 785 47 7!i7 16 2 59 95.7:W' 55,311 14,344. I, 175, 1,404 2,2i2 GO 3, 146 80 89. 2201 159 1:,388 1 164 440 3S 430& 868 2,09& 91: 318 17 13 60 ,9 69, f>88 72· 82 400 ....... 611 510 1.675 71, 363 ~o 41 61 :: Ilm: g~:~ ::::::::::::: 85,075 '45.307 Jf" 503 040, 550 4.2U5 61 1,310 12~, 740I 07,659 38,364 28,lU5 3.070 6.8;71....... 12,626 63 Orollon . 621 181h Uillo .. 76. UO:I 47, 3~2 2,81:! 1.574 1.313 3, :In 1(; 1,307 12, ~a~1 175. :;21 ud 290 481 87 711 1,010 2,731 178.5031 52 lOr 62 

M u, 80. 64. 583 91 1.077 1,819 39" 1. 544 2, 903 7, 829 72.4l21 24 5 6:1 J~t P,·nU8ylvani: _ . 1.132.006 29,2071 506,902 1 IM,12al 7.47u 12,5:171 Hi. 102' 173,194 65. 9ch p"lJJJol'J;\.ln\-Di~_.• _.1 37,05U 1,506 14.;,3411 2251 287 7751 73 702 1692, ~~~l 1.061,230 1,8571 4.693 3,7!.YT 982 10.2021 1.4., 1151 35, 646 1, 096. 885) 1751 1511 01 •""" 22,533'...... . 18 27 2 171) ~'O !1J8 22,771 19' 12 65 66 I l;lrb PoutJsylvmna ..... 48, f,73 3. 868r 17.5Ut! 340 1,780 3.143 1,102 3.400 I~ ~~ 43.6031 471 215 240 08 1, 122 749' 2, 441 i6,OH 32 18 66 67jlfith Pt·UlH:~'·JYn1)iB._._. 45,4:15 12,0501. 22, 192 500 4><4 1.15U]... 4S .'...,:; 40.885 19 41 216 57 2'0!6 315 1174 41.759 23 1 67 68 2td P'·1l0~,·h·anin. "1 272. !\29 22.552 190,757 3,0.13 1.762 5,287 14,773 

1 1 

1 

12..,iA~ 250.060 5so1 585 5211 145 1,050 1, 722) 4,603 255, 5631 69) 32168 69 2311 It OIUlH)'l\·nnia . 130\.435 3,527 103. 126 2011 85 917 1,120 ta; 112. 1241 63 50 130 39 2'281 193 703,1 112,827 17 5 ti8 
CXXVII CXXVI ANNUAL REPORT OF THE 

SPIRITS IN HANDS OF WHOLESALE LIQUOR 

QUJ1NTITY. ill /'lWO}"..GJ1LLONS, of TAX-PAID SPIRITS heltl by WllOLE8.dLB 

ffi 

.. 

DI_lrlct. <3 

4 

c 

::< 

,------­ '0 I llhOll." J~lnr..I......... 100.020 66,717 30.882 1.027 13, O~
 

Domestic. 

.. .!?	 

..c h ;:J 

t: " c . :L o ,..c::; - :: 

-e is: ::; I;,) 'S o .... - ::; -:l r. 

ci 

.... 

Cl 

-

.~

,d

..
 

iil 

6,258 71 I~,,"1h (;111",,11011\•• :..... 70,382 1.468 44.6.181 I. 09 3, ~57 4,806 3, &81 6881 1 '2 2<1 '1'1'11II" ••OU.. 20.2R31 :1,375\ 6. Hllii 80 83 \, Hoi Iii, 1,7r.8 73 6th '1'011111"'"'' 810.207 194.078 30, G7S, lW,78J) I, :1201 7.02{' 200; 5,3:19 

1 74 1 I_t Tux......... 107.477 45.450 (t 5031 453 434 1,11071 400\ 7!Y1
 75 :lol T.'x'''....... 43,413 25.2281 3,785 03·1 11,01 1,211 , .. ,
 

,~ 4th T"%""............. 80, R~OI 51, IZ~j 3, saIl 1,207 70U 2, ,130 ........ 1,58J)
 

7. VCllI"'".t 100,000 I,:> "'1 0~8 401........1 01
 78 2<1 VII'j.:!uh............. 116,662 14,33'1 , 06. ~06 134 3,0;;'1 7,775 SO' 8,402
 

70 4th '.'llIlllIll\... 8:1I 210\'. S3j!t.... · .. · ..· .. ·..I 25 ....... ·1 ....·.. ·..
 80 Olh Vh'I:I"I" 40,!l38 1,20:1 20, 5~........ 4WI 672........ 1,840 

81 """L Vhjll"I"........ 74, ~55 20,634 27.4161 flS!j 44U 1,800 ........ 2,016 8"~ I_t \\.'I",'Aln~I" 230.031 121.841 24.' 1781 8, :120 4,430, 3, sou 613 Ill,OR7 

8.1 2.1 WI.,'OMIII .••• 2. S84 2, 616 l~r"'''''' 1113 2.'>8 ........1 34
 

84 3,t w '8uolI,10......... 37.07U H.700 3.1l-l<.\ 641 tl88 01>'2 2,!l!iG1 2,11
 

85 6th WI.con.I" _~_7.1001~~ G, 3~ ~:..:..:..:r.:..:.::::..:..:..: I	 1 Tot"l IG. 604, 206 7. :156, 39& 3,257,794 576, 7101 302.408 344, 180, 84, S!lO I,lG2, 06l 1 I 1 1 

• E.tiull.led. 

8, (l'.!7I···· ....1 

.. 

Q .. 

]:E

;;­

"'0 "a 

~] I:l, 

COMMISSIONER OF INTERNAL HEVENUE. 

DEALERS AND RECTIFIERS OCTOBER 1, H!54 AND lOll:'). 

LIQUOR DE.I Lf;RS aND RECTIFIERS, October I, 1884, a"d October I, 1885. 

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5.lH3,' 131,4<18 446 4GO 4WI 377 1,3(>81 1,0521 4,7621 130, 210; 3R, 7\· 70 19, ~02 70,12R HI 1;0 137 47 687 548 1,5&2 SO, \."0 20 I 71 12.391 2;'.006 25....... 29. ..... 27 .... 81 2:>,747 U 31 7:l
 

367.40.5	 097, G~1l11 47Ilj :1471 467 252 1,331 14, 6801 17,51) 7IfI, :1;,2\ :,01 71 73 4, 1:1~ SO.ll71 IXII 2lD ,157 81 520 (122 1,800, 61.7661 W, 10 74 3,907 :l:j,28<1 12 52 9. 49 115 313 1 1),19 3~, 923 11 I 73 8,32' 72,32Jl 71l 1:15 II" 43 334 6.12 I, a~71 n, ;:w 9 I 76 ...... -... OOll • ....... ...... ~Ol" ..... I '10, 1,008 It· ..... 1 77 2L, 202 I~ll, 207 40 20 300 1,678 2,0;18 1M, ;JO~I1 36 12 78 

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35, lr.04 220,303, 221 71H, 1, 5.S5 363 2,032 3, .,7:;' 8, !ii'll 2'28, 9~ 40 2-1 ~2 I:I~ 3.707............ 32,. ..... 22 22 76, 3. ;P.3 4 2 83
 1 7. 2~m 32.83;11 146 120, 2101 35 134 1,11\ 788 33,6'lll 16 2) 54 

. OS.1501~j~' __7~1 __7:'_~1 12.6111~,8(i2 111,311 8 __118,j 

1,676, 2m 14, 760, llS3: 24,786 47,268 50,859 . 27.466 112, 58.'i Zl~. 145 406, 109 Ie;, 256, iOt,' 3,474 J. I I I 1 , 1 I 
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COMMISSIONER OF INTERNAL REVENUE, CXXIX 

SPffiITS IN DrS'I'ILLERY WAREHOUSES NOVEJlrnER 1, 1881, NOV1~MnER 1, 1882, OOTOBER 1, 1883, OOTOBER 1,1884, AND OCTOBER 1,1885. 

Ii'ollowing is a statement of the qua,ntities of spirits remaining in 

distillery \va,rehouses November 1, 1881, November 1, 1882, October 1,

1883, October 1, 1884, and Oct{)ber 1, 1885: 

GalloDs. 

St"tes. 

1881. 1882. 1883. 1884. 1885.

-	 I-~I 

Alabama 5,!1ol2 1.2401 3,134 2.400 1,847 

Arkansas ..•....•......"." '" 14.203 8,134 20.326 40,42'2 38,076 

California ..•..•• "" 222.382 3IJ2, DI8 260, HS 124,184 42, 9~7 Colorado 2,388 . CO(l[l«Clicut............ 25,956 15,394 G,866 13.543 20,412 

DeJawaro _.. .. 70S Gcor~ia 22,676 12, 020 62, 2M 39,220 41,958 

1d"ho _ 5,5OS G,S94 _ . Illinois 1,005,6"20 2, llH,383 l,1i4.012 1,535,527 1,383,131 

In<Ii.uA .••.•. 1,879,907 1,664,021 1,235,690 908,910 1,2.19.800

Iowa.................................... 4,756 24,475 10. 038 81.892 48, 798 Ka(l!lo~............. 2S,319 34,067 21, OSS I 1l.020 12,676 

KeDtack". 44,644.660 59, GOO, 469 52.219, IH 35,3,1,017 29,558,919 

ll:lr.\'JaDrl...... 3,723.706 4,021, 0{I7 3,349.798 2,617.133 2.944,563

Ma'.'lohuseUs : :....... 446.2iH '171,317 493,205 IH2.832 037, ll<il Montana - __ 131 2,796 446 

M.'·"OUri .•..••• -. 206. 6.12 j 162, 4~7 195,316 262.349 208,600 Nebraska. .. .. 198. 284 195,203 164,322 130,942 81,913 Now Hampshire 29.712 31.499 32.407 31, 282 34,080 

)fow,Jersey_..... 187,6.~ 191,978 142,126 187.170 61.836 New york........ 281,025 345. 066 242,170 302,127 439.0'7 

North Carolina........ .••.... 137,183 88,409 1M, lot 189,362 1;8,953 

Obio '" 3,247,868 3,088,909 2,758.831 2,036,127 2,120.167 

Oregon ",." •••.•• 2.022 8.383 16,058 

Penns}·h'ania. 7,683.851 9.464,256 8,056,339 6.723. 169 6,140,093 SOUlhCal'olinllo _ 5.677 2,087 12,532 17.202 10,149 

Tennessee - -"" 1,438, 385 1,362.493 1. 527, (,74 1,408,658 1,133,955 

Texas 8, 493 6.434 6.340 7.033 8,498 

Virgin!n -............ 179, 107 191. 039 224, 130 248.951 234,006 ":~.tVirginia........................... 854,91~ 9~1, 8~1 I ll<i7,4~ 6~Z,~72 614,158
 ,\ ",consi" -... .. 51, 09~ 129,730 163, 8~2 10",63 94,113 

Total _ 67,4'42,186 84;'628,"33lf73,405,36l 53,749. 2461 47,158,358 

Of t,he 47,158,358 gallons of spirits remaining in warehouse October 

1, 1885, 6,546,009 gallons were covered by transportation 01' exportation 

bonds given under the provisions of Oircular No. 282, dated .r<lnnary 3, 

1885, extendillg the period in transportation to more than thirt,y days 

allc} not exceeding seven months. The total quantity stamped for export uUder this circular up to October 1, 1885, was 1l,039,3tJ7 gallons, 

of which there were tax·paid 3,297,30J. gallons, and actually withdrawn 

for export 1,196,OOi gallons, all of that withura.wn fell' export, except 

36,564 ~a,1I011S having been 80 wit,hdrawn since June 30, 18~5.

DIS'J.'ILI,ED SPIRITS IN 'i'HE UNITED S~I'ATES OpOBER 1, 1885. 

1

n

11 

The quantity of distilled spirits in the United ~tates, except what 

Ula.y he in cnstoms bonded warehouses, on (,lIe 1st d~lY of October, 1885, 

was 90, lO7,026 gallons, this quantity being distl'ilmted as follows: 

GnIlODS. rlist,iBeryand specia.I bonded warehouses 47,502,534 

In hands of who)e"alo Ii'III 01' ,le,~)ors __ "'..' 15,256,792 

hauds of l'otltilli(luor dealer" ''' ". _...••. '''' 27, :~'17, 700 

Total. : _ _ __ ---­ 90,107,026 

. In making the above computation t,he average stock .of each ret.'lil 

hquor dea.h~l· in the Uuited States is estimated at 150 ga,llous. 4245 I n.-9 
cxxx	 A~~UAL REPORT OF THE 

SPIRJ'l'S Wf1'UDR.A.WN FOR EXPORT DURING FIRST THREE J\10N'l'HS 

OF PH,ESENT FISCAl. YEAH" 

81'ATEM1£" 2' Illl0lOilifl by lJIS1'RIC1'S, tlle ].... U~[BEB of G.JLLO~\'Soj eadt /l1N f) of 

SP[H['l'S R EJIOVBD fll" EXPOR7' //'/11';119 the first tTt-rel; mOlllhs of the prcsIJ/I1 .fiscal 

year. 

1'111'0 ' , I"Wl~.n'l,IUlscol.I1:01nl by Districts. noni-bon wbisky. I 

WIllS I!yko.1 'y. Aloohol. Rum, GlIl. 0' ].neous dlstrlctS. colo!;no I 

spints., 

100,167 

·~:il!htb Jllinoi 1 ·.... 6,~:;7 . Fifth ll1illois 1,251 1 98,!HG ,	 , . 6,457 

1,131 ~~~:lt:'1~~:~~~;'k;': ::::::::: i4a;240' :::::::: :::::::::. :::::::::: :::::: :::::::..~'. ~~~. H3.:l46 

283,755 ~~i~1~~ l~::~::~t;: ::::::::::: i~U.. ~~ :::::::. :::::::::'1:::::::::: "52S' :::::::: :::::.:. 137.863 So"Nlth K~utll'ck)' 287,08S 30.636 .. .. .. 317,721 

207.531 

~:~1~::\1~~~~~~~~~~~~:::::: :~:'.~:. 229.016 :::: ~'~~. ::::~: ~~:\:: ~~~: ~~~. :::::: :::::::: :::::::: 3,937 Nohrnakll 893 . ~9.q

425 ~~i;:t ~;,\~:::: :::::::::.:: "22.'9-i~· "0;206' :::::::::: :::::::::: :::::-j:::::::: ~:~. o2!l. 151 

Twent.\,·8C,,0Il,1 PoouaY!Vll. nit	 32.513 1 32513 TW611(v·tbircl Penu8)·lvllUin. 21,145 . ~~.......	 2,1' 145
 }'ll'st \'visconsin 7, G70	 . 3 3~4 11; 014 

Tow] by kinde ..••.. '1I:'00l,li0 "9O,OOT"102,4i9f:i29,9Wf528' 7;'350T'4.·OOOI1. 626,865 

COi\1PARATlVE S1'.A.TEl'l:lENT WI'l'H PltEVIOUS YE.A.US. 

Following is a statement showing, by districts, the quantity, in tax· 

able gallolls, of spirits withclra.wu for export. during the four months 

ended October 31, in the years 1878, 1879, 1880, 1881, and 188:J, and 

during the three months ended September 30,1883,1884, and 1885: 

Di.trlcta. 1878. 1879. I 1880. ! 1881. 11882. 1883. 1884. 1885. 

-------'--~---- ----­ Fin.t Califo..nill................ .... I '180 441 2.526 268 870 . l1'trsL U1ino! I. ~3. 630 513,007, 265,050 94.309 .. 6.680 0.029 . Third TllillOi....... 08,711 128,505, 252.527 52, O~6 .. }'ift!: Illinois.............. I. 33~. 480 1, '130, 5a~ 1.453.922 879.486 30.388125.771 40,532 100,167 

Eighth Jllinoi....... 214,3801 812. 037 1~3. 299 ",,,,, 0,457 Fir.tImlilln" 25,013 88.200 .. Fourth Iodi.nll.... 52,352 .. 13.362 .. . 16.593 .. 

Sixth Indi.u : ----I , -- ·1.· ·1·........ 1.131 SO"ontb Indian" 1394.839 lll'~,4411 53.5111 In. 712 42.905 .. Seco,"11owa.. .. . .... . .. 117,732 125,267.. .. ... 01, 070 93. 017 . 1,ifth low' __ •. 196,7"20' 167. 7ll'L...... 1 1 .. 

Second K.untllcky ,,1--, -- j 878, 19.3071 2;.7.2371 143. 2~6 l<'illh KClltllCk)' . I, OIl-! .. 1,777110.329 8ir,852, 283.765 Sixth Kentuoky 2.493......... 1.367' -- 2.446, 38, no 2~1, ~-10, 137,863 Sevonth Kentucky..... 1,096......... 139 2, 747! 691110~. 7111 7:17.318 317.721 EiJ:hth Kcntllek);........ 1.053' i·.. 22.750 157.0541 207. rol Tlllr'l Mm·)')lln.I 1 + 11.230, 28,2GI' M.857i • T1>ir<1 lII"5"'~obu80ttS 1~7. 642 84,062, lOG. 216, 67,068 71.663 120.885' 19·1, 22~, 229,OUI Fillh M~5saol~1l8ctl8........... 367.90°1 3GO.840 263.078 227,407337,868, 451' ........;1 .... · .. I''1''8t, )!'S"OUl'l 200.494 1 1 ' 1 00"1'" . Sixth Mi""OUI'1. -' , __ 1 . 436 5.161 3,037 Nobraskn. 20,134 98.261 16, U08 1......... 893 }·ir.tlS'ow York.. 7.886 --"I 7.060 I . 

First Ohio...... ro, 006 17, ·136 1211.351 2ll, 515 .I..... .. I 425 

'1·1,11'(\01>10 1 ~3.953 80.637 ' / .. SIxlh Ohio __ . .. 1,038 ~,398, 30,582 2t1.151 }'1r.t PNlIl.)'h.llln 1 1 .' 3.864 1 .. 

Ninth l:)~unt:4)·)vanj1\ ,...........•...j...... 6.517 .••.• _ .. 1 '1·w"nt)'...,,,on,l Ponn.ylvillli _ __ 10, OlD 9,602 OO'OIR 32,513 

Twenty·third l'onu8\'I..aoin 1 202 3, 772 J, 8481 ·10.893' 21.145 J.l'ifth 'l·011ues8cc ••• : _••••.•.•..••..•.. ,._ •• _ ..•. .•.••.. ..••.• 4,750 .••••.... 

~~::tt~li'fc~~~I;;::::::::.:::::: :::::::::1'''-':404 ::::.: ::,::::::.:: ::::::: 1::::::.1 I~•. ~~l;. "ii:oi, 'I'olnt : S.30ll. 710 3. 200, 1«14, 024, 292 1. mD. 5OSI~93. 673 752. 389:2. 867. :161,1, 520, 86Ii 1 1 1 

COMMISSIONER OP IN'I'ERr\AL REYENUE. CXXXI 

OPERil'IONS A'I' SPECIAL	 BONDED WAREHOUSES FOR STORAGE OF' 

GRAPE BRANDY, 

1'he following stcttement shows the quantity of grape brands placell 

in special bOllded w(1I'chollses, withdrawn tllerefrom, and remaining 

therein at the beginuiug ana close of the nscaJ year ended .Julle 30, 1885, ill taxa ble guHOIlS: 

Remaining in wltrehollse .Jlll~r 1, 1884: 0.01100•. GalloDs. Gallo,,", 

First dial,riot of Cn.lifornia _ 26a,57tl 

Fourth di~trict of Californitt- .....................•..... US, 764 

'---:382, :~H RemO"ed for export and Ull:tCColluted for July I, 18d4:
 

First, district of California _.. 26d
 

-------- 382,610 

Pl'Orlncefl lWei w:~rehoHsed in first district. .... _........ 12-2,176 

Produced ill fourth llud w:\rellOUsed in firs!, district. ...• 52, :387 

---174,5H3 

Produced and bond<!cl during tho YCfbl': 

Produce,l and wnrohonsed in fourth rlisll'iet	 137. (;34 

------- al2 197 Transferred from warehouses iu four·tb diAl.rict to Wal'lJbOllSeS in first dis. ' • t,riet .,	 ., "" ..•. 7,::ll4 

702, 121 

Exporte/l alld 1l()COllllt/'d for dnrlllg tho year: . 

FiTst disl.riel; of Califoruia ' "_'" 870 

Rellloyed, Iax·pa id. <In ri II g tho yen r:
 

First, <li~tl'ifJt, of C:t1ifol·uill 20'1, .ItS
 

FOllrth rlislrict of CaJifol'llil1.... . 86.843
 

--- 291,261
 Loss by l'eg:tn~e ael, of :May 28, 1880:
 

First di>;tl'icI, of Oalifornin................... 11,616
 

FOlll'th ,liStl'i",t, of Calilomia...... ...... ... 6.818
 

18, 4:3~

---:101). ml5 Reul(>ved fOI' ('XP0l'tatiOII :tnd rom:liniug T1uaCCQnul,orl for .J nno :10. 1835:
 

I,'il'>;t dlst I'ict of California...... 3, :117
 

Remaining iu waI'ChOUSI·f.\ Juno 30, ISS:>:
 

Fin:t. <I i"r,ri",t of CaJifomia 225,502
 

Io'oun!l dish'iet of Calitill'uln 155: 423
 

---- 3S(l.!)25 

--'-- 38-1,242 'I'mllsf"necl f"')1l1 warchouses in fi)lIl't.h .Iistl'lct 10 warehouses in first dial,riel. 7,314 

702,121
 

Ot' the :312,107 gallons gmpe brandy bonded dnriug the fiscal year,
 

122,17(j gallons were produced in the first district a.ud l!JO,021 gallons
 

were produced in the fourth diRtrict of Ca,lifol'llin..
 

'rhe total product bonded WilS IJl,;W5 ga,IIOIl!:) more than ill the pm. 

~o. L

N°' :l. 

N'o..

vioul:i ye,lJ', the amount. removed, tnx·pa,id, was '18,001 gallons mon', Hlna 

the loss l'msulting' f"~1Il r~'g-Hllge undor the act of AIZ'~7 28,1880, was 2,:388 gallons 1:1.oI·gol' than 111 181).l. 

Of the qmmtity ill warehouse June :JO, ]885, 22 ,502 gallons were in 

the fOllOWing warehouses ill the first distl'iej; of Ca.lifornia: 

G"UOIlS. ROlle .'(, 8ea1'1<', :It San Francisco	 11'>, H45 ;0.2. Jnun lll'rllard, at, L();An~eh)l; _ :~,627 Georgc C. Carlon, al Stockton """ ~), 265 

0.4.•Jana's "1. Ti''l'lllaU, a t, Sa n Gabr;,·] SI a t ion Q1.665 

.AI!d 15,j,·i~3 gallons Wl're in Ule following warehouses in l'he fonl'tll distt'lct of California: 

~o. GalloIls. 1. E. n. Carroll. lit SfH'l';iU''''ll" .. .•1ulUt ••\ JJo.\'l.'O, a1 ~antfl rlnsn ..• ~. :iG,4t(J oo _. _ _ '. _. _ _ . 

N°' 17, ftl9 ,I. A. H. Purfllr"t, :II· SUllt" IIcl"lill. '	 . 57,02;; Q.4. John Th·ul'lI. ·at SOlifOmn ..• '"	 . 2:l,653 
------

----------

CXXXII ANNUAL REPORT Q}' THE 

EXPORTATION OF :lIANUJ~.ACTURED TOBACOO .AND SNUFF IN BOND. 

'.rhe sul~iClined t~"hlo shows, as remo\'ecl and unaccount.ed for July 1, 

1884, aucl.July 1, 1885, the quantit,.r, ill pounds, of maJlufiwturccl tobac~co

:u~d snut1' which had bl.'l;lu remo\'ccl t()I' exporWtion in bond: and con· 

ceruing whieh the proof of exportation reqllired by law had not been 

furnished prior to t.hc dates named: Po\,n,'~' I'oundA. 

I. Relll!!v....1 mill ullaco:ounlfHI for ,Jul\' 1, 1884: 

'1'obno:n', al J(5 (~IlHt~ tax, rullloved illl,I,,!" eXJlortnt,ion b"11I18 

ToIJllCCo, III S eOllh taX,l"ellloved Hurl"r exportlll,ioll lJonds 

11, O~6

i 47, (~I():

758,611t 

!.!. Removcrl ,Iurillg: the j'o:11" OIl/Iud JHn'~ :$0, 18,,;,: 

Tobacco aL 8 CODts tnoX ullllur e:l:PQI'Iat ion bOllrl~...•..... I!.!, 0,,4. Ol:,} 

------ 12,05'1,0151 

12.812,1;:;61­

---'--­

3.	 Exporterl all,1 accouut",l ro... dllriug 1be sear: 

Toha"e" at Hi cents I:IX IIIIlI.:W c:l:l'0rt:Uiou bond" . , :l,W 

Tob"cc" at 8 ceuts tax 11111101" c~p(II·I.a,1 inll boul1/i .•••••.. 11,770, ?lvl. 

Tollllccn at 1G cents tax }laid ou c!o!icillllcies ....... '" .. 'lOO 

TolHlCCO fit !:l cents tax paid Oil d",ficiOlloies ....•........ (jOel 

------ 11,780, :lltl. 

·1. HOlJlaiuiug lIUflCCOllUtccl li.(" at the clof<ll of the fiscal ~·car

.Juuu :10, 18-..15: 

Tobacco at IG cc'nts t:"lx uu,l'-'l" e:l:portatioll bOllcb.... •••• 2,1180 

Tobal;cfl at 8 ceuts tax fllld"r eXl'0rt"tiou bOUll~ ....• _... 1,030. 2rn 

I, O~:!. :171 

..
 12.RI~,6S(j1

]~XPOItTATION OF O1G.Ar~S A1\"'D CIGARE1"l'ES Hi HOND. 

I NU11d'OI" uf I ~nmo"r of Oi~t1FH, nt. $3 C)g!ll,'thlJ!t, 

P~l' :\1. Ilt (i() r"'l~ NumllerI purY. 

J. n~movC'd nUll nnn~COllDtcd C"r, Junu 30, 1881_	 . 72.000 I 7,817,000 2. Ucrno'"cc1t\lIrlug thu yeur oulled .1uDe· 301 J8....Q!i	 _. I. ~57, 6UO I 104, 8ll, 420 

J, G~O, GOO 112. M8, 020 

=0::. .....=== 1. £11"'1'1«\ Dnd OucoWlteu f.u· durlnjt tbo yeM uutle,l Jnuc 30, 1~. .•••.. 1,0I0,:IIIU 103. 3:\3,4:lO 

4. 1l<lmolning uUfluconntcd foraL rJJUclose of 1110 year ondfou Jut1l' 30, 1885'1 J13, 400 , 9, 2Oj, 5(l() 

1.629,000 112,628,020 

==:--= =-,- -­

DATI:: OF HONDS RJDIAl~rNG UN'ACOOUN'TJo:D FOR, .J UN'Jo; :10, 1885. 

1.'lw .y('1'll'S in wbiel. the bcmd:> were given for t,t,e expOI't:lliou of the 

tobllC(:O, 8111111', ci~al'!';, lll1t1 cigarettes l'emaiui11;.( IIllllC(lOtllltcc1 for b.v t.he 

('vidence 1'C'lluired b~' law for their cancellation, on .JUlIO 30, 188[5, aro 

as followtl, \'iz: 

'Tu1u,cell in N1I1l11wI" uf I :Ku~ulll\f' or Ye-ur. lwUlHls. i_ ciJ,!1H14o cl~ur(·th.'.'I.

~ilSI

17,7U6 lEi:::::::::::::::::::::::::::::::::::::::::::::::::::::::: J."''!.:',~ 113,.00 .....O:~~: 000

COMMISSIONER OF INTERNAL REVENUE. CXXXUI 

INSPECTORS OF TOBACCO. 

All packa,ges of tobacco, snuff, cigars, and cigarettes, witbdrawn 

from f.wtories free of tax for oxportat,ion are required, under regula· 

tions made pursuant to law, to be inspected n.nd to IUH'e export stamps 

affixed by inspectors of tobacco appointed by the Secretar.v of the 

Treasury, nnder the provisiolls of section :3151 R. S., each inspectoL' to 

be paid by the m~nJ\ltilcturer such fees as the Oommissioner of Iutcrual 

Reveuue may prescribe. Upon inquiry, having ascertl1inecl tllat certain inspectors of tobacco 

were recehillg a.nnual emoluments exceeding $3,000, a,nd tb,tt the in· 

corne of otbers was nearly as large, the sen'ices Dot being of such a 

grade ,IS would seom to warrant the compensatioll, I ha\'e reduced tbe 

rates of fees from 10 cents to 7 cents pt~r 100 pounds as to tobac<:o; from 

3 cents to 1z cents as to cigarettes; and from 20 ccnt:-; to 10 cents as to 

cigars. Altbough in tbe caseS referred to the lower rates of fees will 

afl'ol"d adequate cOll1{)(\usation to the OftiCCl' for his services, in a majot'ity 

of cases, howe\rer, t he~' are itHloequalc for such a pill pose. It furtber 

appears tbat in lIlan~' cases the exportations are 1;0 light as to make it 

exceedillgly difficult to fi1J(l suitable persons to talw the office ami fur· 

nish the 85,000 bond l'cquil'ed by the IHw. 

Inspectors of tohacco arc the only olliccrs now ill the internal·re\-enue 

service who are Vaid h~- the citizens for whom the dnty presC\'ibed is 

performed. Wben the office was created the payment of tobacco taxes 

by	 stamps had Dot been devised, and the duties of inspectors wal'e ac­ cordil1~,d~' Illuch more extensi\'e t,han now, In order to obtain officer's to 

perform the duties of inspectil1~ the tobacco and m~wlcing l1Ull stamping 

it for export, it has been 101l11(l necessary to appoint deputy collectors 

to be al~o inspector:) of tobac(:o, This proceeding is deemed not to be 

illegal, but it is thonght advisable llOt to have one person bold two 

offices. 

I wonld thereforo rceommellcl that the otJice of illspector of tobacco 

be abolished, awl Lhat his duties be clc\'oh'cd UpOIl tho collectors of the 

districts whore iu~pectious of tobacco, 8ltn/f, cig:lr~, Ot' cigal'ettes for 

exporlation are necessary; amI that.. the exportations be made nnder 

such regnlations as the (Joll1mi8sioucl' of [uterltal H(wenue, with the 

apPl'C)V~ll of tile Scct'ctary of tbe 'rreaSlll',Y, may prescribe. 

STATEAlJfN'J.'of DR.t IJ'BACl\ oj' lSTEliXAI.-RE,EXUE TAXES .oILLorrl-:D Oil 

J';Xl'OllTl~D .If1~RC1JANDI81~ !llIrill!! tlloji>iool y~lr clIclcd Jrme 30, 188~l.

No. of pr"llriu:r~:-'I 1 . C·"·- I~'o.rmontf"(\' Di•.ti!l",l '1'01,,1. 

I

(llniw~. urtlcles.- 0 ):leefl. 1~~l5. hIIU01·~. SPU:.lt."l., 

~- -

~r.\~i:~~~,r~:::: .. :::::::::::::, tI':::::::::::I'''~:~'~~'''~~'~' ·,··..1~·:IO· ::::::'.::: ~~ l!i1w""k"u................. 8·1 1 , 3,·1~0 87 1 ;),·120 i!1 ~()w 0,1"'111" 4 3~ 00 , .. , 70 ~3 10223 .'ow Y'lI'k 320 $10 I~; 4~ 40 11250 ,I, ilO 20 $'2,08080 6, 99~ 56 

~1l\dOI"hi:l I............ III 2-1 I.......... 10 24 Sa' f·llln"lscu.............. 144 Z,I02 1)1 74425 1.331;0 1.il2~ 60 0,11)219 u.tLonb , 140 1j,G'~071 ';,62071 

--- --------._---------­ TOI.'I. "I 70G .0 OG ~, 515 8() 901 7" 10. 100l 71 3,7OS 30 :!:I, 3G~ 2'2

Alluw"•• IStW 1,000 I 16, ~GO 34 0, 13r, ~ltl-5, 673 001 :,1, ;;~ 30 I B, 832 00: "2,00B 41 

• K~I",rl"u prlol' 10 Jnl~' l,llil!3. t Inclndlllj,C Auntt'. : lll.hu\ln~ export"'1 _till•. 
CXXXIV ANNUAL REPORT OF THE 

MISCELLANEOUS ASSESSlI'illNTS. 

The follolYing ta,ble shows the assessments made by the Oommissioner 

of Internal Revenue dnring the fiscal years (\Dded In.ne 30,1884, and 

.June 30, 1805, respectively, and tbe increa.se or decrease on caeb article 

or occu pa tion : 

Asscs~ml \luring flscn·) Fiscnl '<'cnr elided 

~YC:lr onlled­ June' 30. 188:;.

De.Ol'ca~6 June30. 1884. IJnne30.18S:;.1 llI\?e';.'·~~~. trom 18S4. 

TIIX ondelleiencies ill I)roduel.;on of llistilled spiro its .- __ ._. __ - ···· .. 1 $69,17836 $43.511 '12 $25,666 94 T",,, on ""ceSs of uwt"rials used in th" pl'Oduc. tion of distiUed SI,;rit. _. _.. . _.' . 

'I'ax on dopo.;it:-! flud capital of' hanks, bflnlWrS,! 

Hutl Hn\"hJ~8 inst,itutions other thflD llatiomll 

T:~-~)~8Ci~'c~l~tj~~;~i'- b:;l;l~~-j~-~~l ot,i;Ol:;:: ~::: ~: ~: Ta" ou distilled 'pirils fr:llulllllmt-ly l'emo"ed 01'1 8ci'lcc1 1 also Ta':'Ce~ ovordue __ ..... ... .. .. .. . .. .. 'I'axes on fel'meuted liqu01'6 removC41 from orow­ er)" nustnmped....... .... ....... ... .. Tn,x Qll tob:tCC0 1 sll111l', :mtl cigars romoved from (net<>r')' nuslamped , 

j~~e~~cR\~r:~\~~,~~~~_ ~.~.~.~~~~~ _r~.J~~_\~~~. ~~.8.t~)~1~_~C(~: I 

Legacies and suoceesioJl:j _ .. '.'1 

Unnssesse{l and uD39scBsahlc })ol1.llLic'>~. interest. taxes previously ubatcd, conscience U10UOY~

and deficiencll'S in h(md('tl acoonllts which }ULYC. bc~::n collech:.d: also 11nt'B. pcna1ti'~M, aull 

3.438 41 1.39l 52 2,0·lG 69 

1.297 17 I $746 5G I· . ~~g ~i . __ 22861 

8,906,401 75 I 7,216 387 '22 ............,1.690.014 5
 I 

2, 170 S9 7.13318 '1.002 20 I _. 20 569 09 1l.287 ,,3 ............ 9.28156
 '252 (;-2 flO 00 20262 70,31520 60.88328 9,431. 92 

1.521 17 73230 79187

forfeitu1'''s. "nil c"sts I"id to collectors b.\· ordor of court. 0\' by ol'd(>r ()f St'ct'ofrH'y, and 

unfLssess.aulo t:1X('S r~('ovored; also :lUlf)Unt of I I I)Onaltic~ .nul intQr,,~t, rec·.;i'\1'eu for vnlitlot ing 

nll~.["mpC(l ill.st.rumell'S (Forlll 58) .. 2~4. ~~S 17 20~. 0:l8. 62 7, 740 85 .......; ...;. 

~~Jeemt~","eS(hCOTlSCS).···.. _ · 1 ti~,3tl:O 48.11~ 09 21,.60 37 Inx Oil 11ll.:01TlCnll,1 'hVlclolllls __8. 03'1":':"1__'I.l0".!!!- ::..:..:.:::.:.:.:..:.: __3_,02884 1 

Tot,,] -- :.- "1 O. '13G, 22fl 85 7,686.828 ·10 'll~'19. 395 4~

ASSESSMENTS FOH. 1885. 

The following statement sbows the amount of a,ssessment,s in each of 

the several Sta.tes and Tcrl'itol'ieg of tllC United States during the fiscal 

yea,r ended June 30, l885: 

St:\t.08 find Territorio8. .Amount. 

$ll~i::;~;:::::::::::::::::::::::::::: Colo"lIdo 011<1 Wyoming...... ........
 

g~l~'~'~~~~~~~~::-. ~:~: -~: ~:~-.:: ~:: ~::. Flo~idll . Gt)Hr::ia .. ..•. _....... .•••........
 nUnoi" _... Indilllllt.................. 

10wII ._ ... _.... _. __ ..... _ ".... 

KnnAA$ f\n<l Indi:lU T"rritory .. .. 

:~:1~~ ~l 3,755 91 

1, ~~g :\i 5:32 51 15,347 77 on, ,1328.'3 

37,71<J 34 7, :l79 27 

1.0l8 S2 Kentllck)' .. .. 5. 966, GIll 01 

tf.~~t;~:~:::: ::::::::::::::::.:::.::: 2:H~~~! Mn<SIlChllBOI1•.... __ _.. ...... . . . 16, ·161 00 Mic1Jil!~" ..• , .. _....... 0.095 3r, 

MinoecKota ... _.. _--.- .. _-- _. ".'.... '1 :S,054 40 ),[jS~iH:ol,tpi . •.• ~~ ... __ _. _.. _ ._.... 1,122 09 

Mi8~our ...•.....•.••.. _.•.. ~........ 7,839 2G 

Stutes ~~ud Tcrritorlcs. AJnoullt. 

MontnnuflUfl Tdaho_ _.. ....•. $1,423 00 Nelmlsk'" aud Dalwta , .. ~l, 338 01 N"~,,,l" lI11d UtAh _ . 

~~.~ ~~~~~.~l~~~~:.: .-~ ~~: ~:: .. :~::~: l-:ow )fo;..:ico an,l ~\l'i;.o:Olla...•..•••. •• 

Ne\\'" York _.....•... Nortll Carolina . Ohio _. __ _ .. 

Orog-oD. \V~l8biugtoJJ. and Alnska . PonrHl~.. !vflnill .....• . Rhode 1sl:llJd . ti'lluthCal'oliu:l .. __ . __ ._ _.. _ . ~·ellDO:i.~l:('l .••••..•••.. -' - - - .•.•.•..•. 

Tl~:xa~ .• ..•.••. - - .. -. - . -... .. _ IVt,rJnont. __ ·.r· •.•. •. \Tir:.!inlfl . .. _~ .....•• ~.~.~.~~ •• _.. 

~:f8S~(::~i~~1~i.:~:~:::::~::::::::::::::: 

Total 

26048 2. ~,,5 98 7.246 72 2,134 72 

65.6W 83 53.796 63 204,471 25 1.265 55 607,846 98 1.029 49 8, 1S3 34 85.	 t37 03 8,66673 

75211 32 959 06 101: 5~0 fol 

10.785 0:; II 

7. 686.82840 

COIDrISSIONER OF INTERNAL REVENFE. CXXXY 

The decrease of the assessments made during the pa-st fiscal yea,r 

from the amount assessed in 1884 consists mainly in the assessments on 

distilled spirits on which t.he tax became due after tbey llad remained 

over three yea.rs in wa,rehonse. This decrease of $1,690,014,53 is occasioned by two causes: 

(1) The l'rodnction of distilled spirits tbree rea,rs a.go was less than 

it was four years a,go. 

(2) IJarge qua.ntities of spirits on which tbe ta,x had become due were 

bonded for export under the provisions of Circnhlor No. 282, and were 

suffered to remain iu wa,rehouse without payment or assessment of ta,x 

for a. period not exceeding seven months. 

In expla,na.tion of tbe decrease ill assessments of tax fOI' deficiencies 

in the production of distilled spirit_'l a.nd excess of matorials used, it 

may be said t.hat a large amount of sucb taxes was aba,ted under the 

provisions of the act of March 1, 1879, as amended, before the assessment was made. The amount so abated was 835,412.27 for deficiency t~,x and $4,598.43 for tax on excess of materia,Is used in tbe production 

of distill~d spirits. 

Tbe decrease in the assessment for specia.l taxes is probably caused 

by the reduction made by Oongress on certain special taxes or licenses. 

The other decreases and the few increases of assessments a,re not 

more tbctn will constantly occur from y.ear to year. 

I bave the honor to be, very respectfully, 

JOB. S. }IILLER. 

CommissiotH)'-. 

The Bon. SECRETARY OF 'i'HE TREASURY. 

..
 
TABLES.
 

Fag6• ... .:\.. 

Stat~ruent, ~howinJ: the receipts from eReh specific ~Ollreo of internal roven\lc. an(\ tbe RruOllnt~

l"fllncl~cI in each collectloll Jiotdet, Stato, allil 'l'erritol'~' of the Unite(\ St"te8 for l,be lIscnl year 

611ded ,JUliO 30,1885 _ ...•...... 2~7

ll. 

Stateme"ta of the nomber and \·"loe of stamps for sl'eo",1 U,xcs. manllfaoture<l tobacco. snoll', 

cigars. ciJ::.ll'ottc:i. di~tilled riJlirit:i. anti forw~lIt~tl li<luOT'~ i8~nc{1 to coll~ctor~ Hf iuternal re.....o· 

I1no; l'ltso the numb4;)I' ~\1Id v1l1ue. \If adhc:dvo ~talllp~ 188Ut)li ft'oJlI l.heoUh;o of the CUUJlnis~jonQr,

with t.he monlhly reCuipls 1'1'0111 tho .alo of rulL",si"" et"mp~, for tho ii.eal J"ar ,}Odell JUliO ~O.

IS85 - _..... . 38-47 

C. 

Comparativo statemont t1ho\~,.jng: tho l)C>f(~ont:lJ.!;es of rcccipt~ from the ~even"l geJJoral 8ourC08 of 

re;ycnuo nOw tllxal"lA. including pooaltiQ8. in OJlch Stato am.l 'l'urritnl'y of t,ho U uitcd Statt.:'8 to 

t.ho nggroj;l\t.o I'6coi._h (rom UU~ aamo l".ourCQ6. by t18Clll ~'ea1'8, from JUly 1,1864, to ,}uoe.:iO, 18~5" 4&-57 

D. 

Comparath"e litahnnont,. tlho\'Ving: tho n,ggn'~nt(} recoipts of' int,ern:}l revenue ill each cone-clion .lbtrict-. Stale>. atlll T'lrritory of the U"itcd Stales, by tlecal )"e;,t'~. from Suptembor I, 186~. to .Juuo 

30.1895, 'with ApJ)l.;udb: ~o. 1 8howin~ lIiO'ur"'IH.:.e.!:l hoLWOtHl J'O]H)l'tcd and true Ctlll"ctinns, nUll 

Al)poudix 1S'o.:! sbowiu~ hy collcctiuH diHlr~ctl'j, Stat~~. ~lJld 1\'l'ritoric9 tlJ(~ Hggrugat.o tUllOllnt 

of iuternllll'{Wt:.DIlO roturnc41 clhet..1tly to th(~ utuco of the Curnm.i~Mioncr. by ballkK, iU8urauco, 

raih'oad, cnllul, and turupik" compuilies, frol11 SoptcrolH~r I, 1862, to June 30. lS6i ,"., ... __ . __ .. &8-10i 

E. 

Statement of tho roeoipt~ from "pecific amllteueml .0ureeB of revenu", by Oscal yoal'll, frolll Sllp· 

tmuber I,laG:!, to Junc30, 1885 - __ 108-115, 

F. 

Taltle 0xbibit-lulo( t.ho I'at\"	 nf receipt_ f""1lI "pcciO" sour"e. of luteroal r,wcnu" to tho aggrcgaro
 

J"(,ceipt·. of the .lIllI." b;·thenl )OMrs, fl'010 July J,I8UJ, to JUliO 3U, IH85 __ . 116-121
 

G. 

SlatOIllont of 1.110 retul'll. of d'.tillod 61,1t'Jts, fcrmcnt.cd Iiqllors. manufacturod Inbnccn, OUlllt, 

cigal,It, and (}iJ.t:a.rottcs. UUtlOl" thu eover:\l acts of lQgialntion. nnd bS 1b,ca.l,)"(t.u$, from Soptotn. 

bel' 1,1862, t-o Juno 3U. J885 _ 122-J31 

1I. 

Sta'Qlllcnt of IlIQ ...'col(\l. from spcclal tnxc. i1l Iho "o"uml States nu,l T"rritorie. of til" Unito(\ 

St"t<J. for tho ""ecm]·!.<\X ycar cllcJcd Ap..1l 30, 1885 J32, 133 

I. 

Abotra,·!. of reporl~ of <liAtriet attorn"ya concorning aull. and prosecutionB nnder tbe illl"mnl· 

1'O\"(!n1l0 law" tlurin~ t-uo thcal ;'car <muocl.Jlluo 30, 1885 _" _ 134-138 

K. 

Ab(lltraet of 80tZ1l1'C~ of propert.y for violation of intornal·ro,"onue 1l1W~ during tbo tlscal )'fonr 

oude.l J1IDa 30.1885............................... 130 

" In thh,. t~hto IllJ~Cl"ipti\1n5 of colloctiOL1-ti ou tohcHmo, 111J:ll\e uuder [lot of :\!tl)"ch 3. 1883, n.ro printou 

in ,~talio,.

l;~OI' "ocoipt:i ('rom ....\lnhrnnil. L\rknusaM, UlJ]ut'ado, COllOOut.1Cmt,. l)ola,,'arc, }~lorifla. Georgla, Kansns. 

l ..nUittinl'4l., 1\.luh~o. Mnr)"1nllfl. 'M1unoautn, Mh.",i~l"iPl1j, ~(outnl1fi, Xebr.lskn t NUY~1(la, 'Now Il.n1I1psbit"(h 

N~w }I~xjco. Oregon, Uhodlllt'lautl. :O;ont1\ CtlrnJ\lIil., VcnnQut., aD<l \Vcst Vlrgmin.. cnuh of whicb eon 

sidh of no sin~lu diKtrict, 8~('\ )la:;:ct' 20 to 37. 

The Ui"t..le~ ot" Cohuuhin is DOW l1:u·t of the '11~trict <of :-'fnrylnnd, Wyoming, of til" d!.tri<:t of 

Col'Jr;u.lo, 1..\:1ho. of t.be IH$t\-ict of' MOUt:1mli Dnkot:\, uf tho (lilirrict of N"b:ask:l; Utah, of tho rll@,· 

tric;.t of ~OYadA; AI'i~.onfll, of tho ,tilth'let of :Xuw ),[uxicoj and 'lla~hing-[,()u TerrttflTY. of the c1i~hict

of Orogou. 'fhQ cull(,!cthm8, thUll, of ArizoDIi. D,l'kot:l. UIKtri<:t of Colutllbbl. 1do.1lO, Ut:'t.IJ. 'VashiDl,"OD, 

and \\"'YOWlUJ,: 410 1I0t nppo;u ~t)pllr.\h'l~l in 'rahlt:11 u. C. D, nnd H of this n."'port for tho- .680al year 

1lI85. but are hu:lu,I,-d in 1.110 (\oll.."tlou. of tho tll.t.-iet. "f whloh t,hey .(}v"rall)· form. part. 

4240 I R--l 
ANNeAL	 REPORT 01-' Till.; OMMISSro~ER OF INTERNAL REVENlTl-:. 3 

A.-/"IIII(' rhOU'j"i! 1:1 RECEIPTS (rulIl fIJoh 8/'Ec;rFIG 8f)(rIU'/~ 0" INTHRNAL R.EVE;.Y~·1I'(/nd{//Il amoullts REFVND/t;D in tach COLLECTION DISTRICT, STATE, . alld 1'f..RHrrUU1'o!the v.xiTI';lJS1'..JTES for the ji,ca( year cllded JIIIIO 30, 1'-'­

35U 40 IJ,740. ~5;l Nli -7iiHiiJ I.... :-:-:-:~ 1
 .... ··········I:-:-:-:~I~~5,3iM=.:-:-:-:.=:=I,S;18O-t,-8-a7-,5-6-1· 80! ]';).~IUI·ln·. -~-.=:== I	 I
 Sn'l1tul fl1~tlil·lt..•.••.••• 1 G~,037 91 I . 1,621>,061 0;' 275 Illl ' llJ() 00 I ..
 ....· ·..1.......... 21,112615 2,220 sa , 3,300 CO 1,621.00114 2
 l,'ll'll. cllNll'h't ••..•••.• ;W, 203 83 . . 5, 9Ui, 70·' 59 3. titiH :1:1 I 2. 2(){. 00 : .. .. " , 30, :ll;~ lil 13. lG2 ~o 120 17 240 00 13, J!lj2 00 ~, Hlij, v,15 02 ii
 tj ~hth dlHfrkf .••.• " •••	 ·14100 . 2. ul~.!J:!a (m \!II 07 fl(10 00 I .. :	 I..........
 1r..!!I1 GO	 4.002 50 2. H8 sO 2. ("la, 002 U Ii 7 R.'!"·lIth ,1IMt,lut , ',t:l-t 81 I, 1>72, 30~ 84 1::",00	 ..
 .............. 13,r.3" 76 3,058 31	 1),200 '.!O 1,002,r.52951 7
 I-.I~hth cll~1J k~ .. 17.41:t 2!."1 7):1, Sl~ Iff' ltKI UIl '... . .. 0,61ii 00 550 00 2,368 10 7~0, 8bS 69 I 8
 

~1"~kACIIl'hl;l'1·b. ~~~ 03,G'I~ III 23. OM 10 J21J Ii -mOO~I~ll0ii51

3 'l'hi,,1 dl., Mr .. .......... .. '1 Ir,1, nsg 28 1 IS,6$:1 36 1 50 00 40 00 I,OU3 00 I 943,OHO 25 :1
 10 'I"'l1lh dtMlrluL I
 ............. , 42, orlO ao, 3, iG6 60 . ,...... 120, W~ 01 10
 

-----------------._----­ ........ c. . 103, I~G;;S 21.850 02 50 00 ~O 00 1.003 00 1.072,851 26
 'UtIlIUA\.
 

jo·lI.t,Il.Il"ld
 .............. 112, ilG!!2 3.833 35 1 ......... 1;7.807511
 'tlUiI h di"'lMd 1
 .............. 37. 042 041 67 1 38. Vh;1 96
 

......................... 150,'''~8Jl -l,775 02 --:-:-:-:·--~·-.-~I 16ti,791-:i'6
 

I
 )11.'01 /II.
 I =- == = . -=-=~====

I 1'1"1 cll.'Il,·, ...... ...	 &'2, 4'iQ ~'2 12.03.1 32 141 G(; 2/JO 00 31 00 I, 887, I~'O 05 1
 -I J·umlh.n"lrht .•.. .............. IO,OH37 ~:l:I3:l	 2,,47096 I
 6 iii"h .11.11''''1 .... 62,0'2 30 5,763 33 .. 1 10 00 775.097 05 I Ii
 

=:-:~C:--::::-:-:- 1(j,'j,U"" 0::; 18.220 08 -mGO'-2ioOO-----.JOO 2.687.90700
 :\..... w JIl:U ·1~\·.
 

1 1<'1I"t flifool.-it·,
 .. :lr',065 ;-1 575 01 .. "~I-n;. G97 til I
 :I Thhd lIi",ltkt ......... ·.. · ·1 19,120"11, 1.141 73]	 al7'Ii.la'.!.;,I :j
 r, F,"h clh,uh'l fo'i t II..JH $lJ i'1 • ..... .., J, :':'t} ..au ~U(J a." ~:::"I ............. 120, s:;:, au: 4.0111 66 50 00 2M 00 :!Os. 7h7 ~t1 r.
 UO

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 $II'O.34!l HI $20.762 40
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ANNUAL REPORT OF THE 

A.-RECEIPTS/rom each SPECIFTC SOURCE 

U1STILI.F.D SI'Ifl1T8. 

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DISTHICTS. ~~ ~t~ " "" .=. .=. 

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-: t~ ":;~.5 ~~; ($:.::::J S~B :r;2i~ ~E8 '5: $0 '1:':3 f "a&g 's..;:"t-­ "Q.O e.t

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Firstui~ll'iot $870,20:; 50 SMOllU di~trj()t 3. 555 00 Third ,1i~tl'i"t .. 148 50 

k'OurtO."uth,li.trict $62.57000 ". ]'il'toolJlh di"triot....... 3,7<10 21 41 40 TWOlll y·/h·"t IH.'rict.. .. a.091 64 . . 

'l·wollt,y·dghlh district. ~~.:.:.:..:.:..:..:..:..: 7'12,8:'542 

8l/,0~7 741 .........jl.625.876 721 I NOltTII C.(HOT.lNA. 

:);'onl't.h ,1i~trl(:~. . .. 41. ~'l) i4 21. 27H 57 

Fiflh district .. 7.427 57 ~3. 27" 1;: 6 I Sixth ,U"Lrict .. 2,1,81807 36-1,049 94 

:.6. 555 38J I 438. (iO~ 64 I 

I 01ll0. Fil'.,t <li"tricl	 7.47'\ 474 15 Sixth ,lialrict 15.508 50 . 269,:',93 01 10 ! Tenth ,1i8tl'iC~ 6,8-13 16 115.613 10 11 I .Wu\'outh di"trict. 2,511 00 662.878 8!.1 18 EightOOllth ,li81"'iot .. I. 740 08 21.350 70 

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$1.01606 $],40000 

8,216 68 7,750 00 3. 133 35 1, 733 33 .. 1.2M 67 40000 .. 467 50 .. .. 1.70U 00 600 60 .. 

2, 633 331~00 00 :..:..:.:..:..::.:::..:..:. 1 

18,45419 14.4B3 331 ..·........
 

........ _.. 50 00 46661l 

5W 66 1 · .. · .

2,166 67 .,100 00 2].. 450 00 , .. l,I.~R 36 000 00 .. 200 00 200 00 .. 141 61l 1.200 00 .. 

COMMISSIONER OF INTERNAL REVENUE. 

of INTERNAL REVENOE, <J-c.-Contiuued. 

DISTILLBD 8PIHlTS. 

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S119,8i6071 $5,22082 $3333 $2000 $1.006,86238 1 78.902 16 30.491 69 .. .. _.... 13i,916 43 2 

.. ....."1139' 44:1 57 1:1, 025 00 50 00 260 00 ....[ c • • 101.004. 22 6.229 18 __ .. ...... 8-l. 8il 96 3, 38~ 33 .... -- ._..... --..... 101.0iS 11 4.600 67 ..... ........ .. -- .... 140.899 38 8.970 85 -I Ii 21i 00 

uu u •• r~::r'OO:-oi"'I......r."r';"""" - ---­ [ :14,5260611,15000 ....... -.. 2, 141 :)~ 41 67 .. 

==~):::::.:::.I~*I~~=.:.:.:..:-..-..~.I ,	 I 1 

_.. .. 157,703 75 3 171. ·170 9'1 H 92.524 40 15 112,03642 21 SH 80 917, ti12 :14 28 

H ~, ",.",,~

1 101,23437 -I 

::::::::
 

6'~. 934 95 5 

6 

::::: 

1 

6 

10 

i65:iio2 00-1 i~ 0,034,6i4 00 I 

610,783 21 ~II 1 236,175 17 9 110.88690 12 

38, 3i7 61i 11 19 1,125.660 12 ~2

656,3085723 

2,778,200 62 

00,600 78. 2 864.873 70 5 

. 26,G03~C:-:-:-~ 8, 5H. 010 i41-4~ O.wooo ~~~I l'J'lIKSYl,vANIA. I -----­ I I

IJ!'irst 'lisldot . .. . 1r,,881 68 316.276 30 10.30B 33 11,583 34 o Ninth ,HRtl'iet 10,74240 _ 192.621 11 1,34167 . 12 Twoll'lh dist riot.. 306 37 . _..... 26. G91l 76 1,783 33 .. 19 Nhwt60llth diatdct 7.367 05 I 100 00 .. 22 'Cwontyacconf!,listrict.1 42930 1,044,33458, 2.r,6668 :1,150 00 ._ .. 

23 1 l.'wOI,ty·thir<1 ,1i8triot... !.:.:.:.::.:~~~:..:..:..~li, 500 341_ 566!!.- :.:.:.:.:.:.:..:=...:..:..:..:..:...:.:..:. 

TR~:~n:68J-:J.;.

2 I Socond di~tri()t .. · .. · 

5 Fifth district. . 

TEXAS. ltit'st ,1I9t,l'iot 

3 

I 

Thin1 di.trict....... 

4 F'onl'th tl.l.trict. 

V'Rt1ISIA. 

21 SocoDll district......... 4 Fourth ,1I"lriot .. 

Sixth IUnri"t 

Wl.8CON8IN. 

1 I E'ir8t ,U.tri,,' .. 2 8",,01ld dl.trict S Third ,U.trlol, 

Slxth'lI.trict ........••. :,,:,,:,,:,:,,:,,:,:,:,:,:,,:,:,,:,:,::,,:,,_._,,_.__._--_. ~~I':"::::":":':':"::: ..
 ..........-1- j 793.551 25 1.77500 3,000 00 I ..
 --------'----­

27,362 75 ... - ..... 1 2,203,697 01, 16, (;66 68 . 13,733 34 .........
 "I _ 

1	 19. Wi 75 33.040 641 300 00 .. , - .. 

1	 51. 703 80 _._--_.._ ~69. 400 10 _~ __ 400~:..:..:.:..:..::.:::..:..:.I

73, 849 55 ....... 80'2,515 H I 800 00 400 00 .. -- .. --'" 

I -1 . -- -- -. .. 1 .. 9.18 33 000 00 .. 1·18 50 I. 445 40 100 00 .. .. 

~09 10 5,183 -II __I~:..:.:..:.:..::.:..:..:..:.:.:..:..:.:..:..::.:..:..:..:.:.

I' 3. 1~7 60 ,......... 6,628 81 I l~ 158 :<:i GOO 00 .~..
 

38, 814 37 ........ ...... ...... 501 66 1,60000 I· ·
 .. 50.001 26 .. __ .. 7, 146 18. . ..
 

~, 487 29 _._'.:..:..:.: ~,m ~~:..:.:..:.:..: __400 00 ..
 1 

124, 2'J2 92 I...... .. 10•• :;07 00 !i~1 66 1==2,;,,00=0=00=:1=..=·=·="='='='=" -----1	 ' .._. 

782,l/16 8fi 1. 175 00 I 2,800 00 , .. .. 100 00 . .. 10.634 40 200 00 200 00 .. 

____, ~9;,.~1~12 511.:.:.:..::.:.:...:..:.:.1...:..:..:.__[':.:::::':' 

........ 1...- ..... I 414,16-Il/8 34,28333 flO 00 3s() 00
 

...... - 1......... 232,49;; 02124.983 114 12750 6000 . .........- - -........ 28,881 27 2,483 31 50 01 40 00 .... _. .. 78,82543 3.37501 

.. - ''',1 .. 28. 643 03 2,26/l 6. ..- .... .. .. , "'" , --..... Iii. 179 26 7,49J 00 70 801 140 00 · 1 -· 35,19'112 2,16833 2501 ,lOCO

=:-:-:-:-= ~~-:·~:r47i:mI3~G83;rm36~00

i6520 I 

&1 iO 1540 

'" 1,306 80 82110 

2,20800 

...- - .. - ' i,~i ~6 658 33 j / ..1 ...... .. 34.• tl4 ,8 4,900 02 1	 139 00 1 ----1-- ------'----------------­

~-

............. 42.301 64 5,558 35 

== 1.. ·....... 130 00 9'25,56448
 ---I "'" - 19,250l/3 3,2166.>;	 __ .. :::::::::::::1.. ·::·.... 25,-I2~ 38 1,:10167 · .. · .. 1 ·..... ... 29.582 3~ 1,10186 

~-..---..-.-~69-5.7l/l/98=~1=~~=:-:-: I	 -'=-----=1=, I

j:::::::::::[::::::::::/ !H!i ~~ ::~i 1::::::::::1::::::::::1:::::::::::: ... - -- 1 67,87144 4,712 GO I.. · ·.. 

.............'.......... 41,3:1852 4.241 67 38 70 I I ~.:::.:: :: :::. :::::::::: ~;:~~ 1.~: ::::::.::: :::::::::: :::::::::::: ·_.1..........
 41,180 23 87500	 ,

-1------------- I ····:.:, 1 / 160,17916 7,10001	 387~

24,02511l

~~.508 9~ 39.0665,
 

91,60141
 

I 

85.63365 2 68.623 91 I 4 152,778 05 6 

307.036 51 

832,51074 1 

~:lli ~~ 2

3 42,355 23 6

I 955.64412 

6 
__

6 

COMMISSIONER OF INTERNAL REVENUE, 7 

ANNUAL REPORT	 OF THE 

of INTERNAl, REVENUE, !I-e.-Continue(!. A.-RECEIPTS from each SPECIFIC SOURCE 

TOUACCO."Ir 

'i;.t; "'":;; ',i~S I ~~'tl' ..;t l ·s':' a': t:§-: t§~ t:~

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7S~~ .g~q, -§~§ .;-g~ ~r;~ ~~

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6~ § ;-t:: ~.~ 2 ~,~~ ~.5 § QO'';~ to.;:: Q PJ:oa-:~ ;::: Q ;t"::''::i 

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---, ----

CAl.Jio'OlCNlA. I' 1 I' First dist.rict $481,01770............ $2.82772 l. ·1 "1 $1.81600 

4 Fourl.h district 8. 337 7" ~~.:..:.:..:. __Il 50 l=:.:..:..:..:~ :..:..:.:..:..: ~27 00 - 403 ~81·· .......... · .. · 31,00000 I·........ 41400 I 458 1.......J .........
 ====, -- -, I 1= 1 078 321 :;S0.21.7 26 417 00 I............	 I
 

'fH1H..••_'~l~ ~<:::;::::::l,,[, j
 6.165 12 L··· I 708, g8.~ 47 :..:..:..:.::..:.:.:. 6~7 00 23 12 I ·.. ··· . 

--.-..-.I~...... 2, 623 18 $25 00 1 91 00 I 34 161. ·· 1 6

I

................ 3,&1792.... 64300 42081 7
 ................ 2.[19;.64 41 00 1250 I 11
 

==:-:-:-:.. _	 1 8,r>66 74 ----;OOI--775OQ1--8874I~~=~

! =1='·· I ' ........ I ·.......... 2,81582 · .. 1 4800 I 83 1 2
 ...... 32.60330	 3 1 

13504 ,................ 1,07304 I I ·..· 1····.. .. 1 4
 

-m04I==:-:-~--~93OG~-:-=,--48ool----s3i=~,~1

...........f $230 28 !--;~ 1667 .8,545 18 1.263701 ...••• ..··l ' 2

12 00 I ·..·...... 739,066 43 1,549 7:) 478 341.......... :; ..........1.............	 321.057·16 2.14217 28864 , 6
 ...... 0,202 il 1,60901 36852 7 

..........,................ 5.48278 I 15700 8134 , 8 

--i200'--~2S11,1i3.35(i!)7~114~0l2,480 631 -- \ .. 1 

. 

lLI.1};OI8. 489.355 45 ,...... 2,839 22	 E , 2. C43 00

1 '1 FirBtdistrict 3'~1.9n 70 I ···· :13912 ..•·•.. · 1=· · 3.93660 

2 SCCOUd'liS.lric.,t. 47,80280,	 1..........
 7·13 ~.O.' 4 F'ourthdildl"iot _.. __ 57.658 73 ~.......... 50 8('515 :; l"iftb dian-ict 1~.l!78 6:1 214 00 8 I ~:igbtb ,ii,ldee........ 33.4S5 18 467 [10 

13 l.'hlrteollth dl8trict ...	 -=:~~I----.!~i~:..:..:..:..:...:.:..:..:..:.:.:..:..:..:..:.=:..:..:.:..:..: __ 051l~

;'(J7.963 78 1 21 3·l	 339 62 !~ · 1 6,822 05 JXVIAN'A. . 

6 Sixth distdet .. . 36.2':'0 291	 , ~84 22 7 Sevonth Uisl.r!ct	 ~;7, [>6856 j............ .
 86650 

11 Elo\'CIlth<1i81rict. _51.,63131:,,:,,:,,:,,:,,:,,:,,:,:,,:,,::,::,:,,:,,:,,:=====:,,:,,:,,:,,:,, __92400 

!25,450 161	 \............ 2,67472
 

2 Seeon,l district lOW,\. "j 77, 708. 571........................	 d'721 00
 3 Third ,ii.trillt.... 28.024 79 422 5\1 -4 Fourth distlict _.. _- . - - 27,598 47 , _. _ . _. _. _ . _ ....•• . ..• _..... 382 5n 

133,332831~~~~~~I~=-1.52600 KI(N·I'UCK"Y. '	 .._. 

2 Second district........ 4.892 341 23 04	 1 7!j 00
 5 Fi.fth di.tJ·ict 56,838 90 662 00 6 Sixth dist,!·ie!.:......... 24.261 75 , 532. 00 7 So,-entb dl81r1ct 9.850 4l 100 r.o 8 Eighth district........ 609 60 , "'1 12 00 

~OO --2:lI):l~~~~~=I--I;38ir.o

~IAfS8ACHUSKT'1"8. I	 ' . -- -- .. 

TonACCO. 

"-.l'" 'k ''''''-So 1 .. ,j..:l,:.,'<Mf I...:: '5" .;<; 1<8; ""~..; r::Q~~<>._ 1~'\:I?""ooJ:l'Q ~.!!~ <S's '''~l:I ~-'s.:: ~~6~8~	 ·_-~~~t .:; ,ga~ o~ g,,, ~~;; g="=QG'w o --':: I	 

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 s~~ ~..=·E·e c: s~	 ; cr~ ~.; • ';;" 8 ~'S s~~:j ·~f~· ~.:!:,,:~a·,g~~? .. '4>~ ~~ I 0:.) ek; ~~;:: ~~ ~;g~~~""Q	 ~~~~~.~~.s~ ~e-i 22'~ ~~ a~t~ ..... 

t . C'"	 l:l et:~..;::o= l;:::~g~.~;z -:-, e~-- r:: .s~".':)

]~~ ·~~·~H88. .§..g""'~~~~ .~~ ~... -.~ ':.~ .5,,~~
 ~"S~ ~~~-]:~a ij~z~~.g~· -- ! ~~§ .!coe t.5~~
 -;o;::~ Q _~::f.,"'(;wl::L. .c:~ tj';t:;:: -= _ ,..~8.. r::~",') I~ ~"
 

~~~ o~·_=.2'Q~- ~~]~u~g5": 0: ·;~o ...~~~ ~~o='5
 

Q.E~:! ~6:~%~:'~	 ~':.~~~~:- i i-=8 I~c~ I~~~; ~ss§ .g,a!~:a.s&	 .g~~~.~~~ '2 ].sg ~~s ~~~~ ;;; '""	 0;., 0 0 

1 .: .~"". '".j::::: ::::::::: "',~i :: I::: ~ ....~~" ""·1.. ~''"I~-:::: :1:::::::: 4

3.880 17 1, 1' H,56? 10 1 301 00 ~==I==I 3 ............	 31384 34700 .::::: ..:::.1 ·
 10 3 Thinl distriet..........
 150.542 28 · .. 1 1.075 61	 I...... 2.044 00 10 T"uth districl 125.380 25	 862 r,o ----:.;:sS0i7I=::-=:-:-:--41.li74iiO I--~ ~~I ..·.. ·· j . 275.922 5:l === I:075'611~~I~ 2,906"""W )11CllIGA.~. 1- ."_.. -)	 

lo'l..t'Uslrict·· ·····1 198.54757 3951 3.0942.; 1 \·......... 2.65900
 4 I Fourth ,U.tri<>t 51.176 f>4 .	 -i-......... 60,> 00
 ~;;t::~~+_~~~,~~i~1 : 

I j 249. 1240--39 541~9-I. 251--~I~I-;,2;oo 1 ",SSOUIU.	 ..==.=-=.==':========= 3.60821;E..	 1.08'~2i1 60 1 37000 3667 1· ..·.. ·· .. 1

1 }" lr~t ,II' :~." 11'1'~t ._.~ .• _.. 12' T,'''''' ,,- 8-2 ." ,~U ,).) ""~ I .) w a '0 1'.' ! _.' I I') _. 30" J 0)"0 1 ....	 237.428 59 ,.. 437 00 82 OS . .. 4

-I F,'0llrth .,Ii"trict . . •. .	 1~. 143 40 I .. "I" I 1~2 60 ......	 12, ~OO .,9 364 00 13 15 .. o 6 ~1"t1"b8lnet......	 4b.416 2£ 2 30 906 50 

! 189.13750 I 86 221 4 80 i=~:-:--:-~r-:-:-:-~1-3 ••0SSO NEW JH1,,:n~y.! . i-I ;::r~~12~;:~-~~~~~~~r=1

3 Fir.t di.lri"t "'1	 62.134 0.9 1.. ··1..·---·..·· ·1 -- , 1,3S7 50 31 Tbh'd di.lriet.......... 16,23328 i ··.. 800	 493 [,0
 ~7.;4-1, 1,64-1.2~46 10700	 1 .. 6

5 l'irIh ,listrict ...•...... ~~I·:.:.:.:..:.::.:.:.:..:.:i_~95 =:.:.:.:.:.:..:::..:::.:..:..:..:..:.. 2. S03 50 207.997 52J~~I-t.64u~;:-:--~OO ---:-:-~I=~I~~ I. 192,10946, .... · .. · ....1 26 9. I_"_'_'_"_':_':'_:":~_"_"_'_"_'_'" 4,6&150 . 

• See nele at foot of page I. 
------ -- --- - ---

8 COM;\lISSIONEH OF INTERNAL REVENUE. 9 

A.-RECEIPTS/rom. cltCh. SPECIFIO SOURCE 

DISTRICTS. 

}i:J·:w YOnK. 

I IFirst. 'Hatdct . 2 SocoJ),1 <Iish'ict .....•.. 3 Tllir<1 ,1I.Iriet . 

H !1\'n1lTr.CQuth di~t]'iot . 15 I<'ift""nth 'listrict .... 21 l'wCllt~·.lll'''l (li"tl'lct .. 28 'l:w()nt~; (·jghth ,Ii"trict. 

~OHT)f CAllOLJNA.. 

4 Fourth fliAh'iet ..•.... 5 Jo'ifth di.!rict . 6 Sixth .lisl,·jet . 

01110. 

1 First, district. tj Sixth ,Ii,tdcl . .. 

10 Tonl h ,Ii,t';ot .. 

11 Ele""nth 'Ibtriet 

18 Eightcouth ,listric!, 

l·.f:~XS\·I.\'AJ."JA.

1 First dl.trict .. o NInth ,IlAtric! . 

12 Twolfrh ,listric! 10 NjuotcouthcliatI16t,. __ . 

22 'rwcllly,sMon,! diBt,·iet. 

23 'l'wclIty·,lairtl district.. 

TRNN;::~S.Rg.

2 SCcond district . 

5 ];'1fth tIiBlrict .. 

ANNUAL REPORT O}' THE 

.~~. ..,] 

~3,,"­

'O"~

:J" 00:> 

~.Q ~~ . "3~~

~.h e~""

~~ l:S·S .s 

$228,8-11 09 4aO.5H9 55 I.!)53. 174 23 

104,540 O:l 12J, 116 07 

381,430 50 140,58467 

3, 3GB. 266 94 

' .. "-0 

"t"­ " """"'=, .:...;,) "Ct: 

=Q",r=. 

.... e 

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t.l.~~

:3 

$1665 

·......iI·io 

101 7G 

120 51 

o/IN1'/,;RS.-IL UEVESUI-;, cJ'c.-Contioued. 

'rOIlACCO. 

"<!~~ ..;~",,'

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5~S

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 ~~~\,; <5 

$1,083 M $'j9990 $.164, fla8 35 $262 110 , '... 1 1M. 503 101 I...... $84 15 ~,161 ;'ll 3,474 30 1~5. 017 02 3,14200 2 03,204 90 .. 9,187 !'oU fI,370 29 :nO.36r; 90 I, -142 00 3 iH44S 63,401 6G 13S 00 H It S42 ~rl

1,883 50 ............ :l3.84(; .j" 138 00 15
 2,562 25 70,200';;;"1:::::: :::: :'1" ":io'oo' 2,382 50 m1~ ::::::::::::::::1 2;'U~~~; ::::::::: m~~ ~5.~~. :::::::::: :::::::::: ~~ 328,08243 , .. 114 15 I 26.60, 50 -;;::""'1====:;--..--""",,:::::::::-.",..-..,....:::::::::l..··

'.. 

eo", .... .... .Q) .... l: ~~ .. ~~ o~ 5 "::s" " o J.4 Q. 

~~~ '~t .~ ~-= ..... 

oo~

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~~ il~: ~'~6 0: &.i'"... ~~':S i3 

, . $5.5OG 00 

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g £~ .. o ~~~ ':.=..0 • e- :;; 0 -0 (:. ;~.= .,§ 'If jlr.i <> ~l::8 ~t ~~t·.s =;;'F"=~~"li ~~ .. ~l tV .:e-'tj;'j t:.l.-_Cs f'o_~ I:!'~_ oS 1l. . "crj.e "'-", .!J" ~~i~ ~ ~ ... .=z.;~:::g= ~~~'t:-w:~§ ""~ .. " ~~~o

.. do ~:--S~=:J8. -.c.c: .... ~E 'e>< oS'" 3~w .~ " ~~:;; g.:. 5:'; 0: c.. 's" ,=,.:; ~co ~!i ....."" .. I' .5 ~~C: g ... -~~ ~~-i~£~I~~s~~~1 ]~g 4l]o ~.5 s; <l 0<> " .-~-=:::l_.r .!: 1:~1:o. - .. ":'0'" ·S ~~&1 ~~5.c: ~~~.s gg';;:i'Q.o-g I <i'g:g.so<~5 f I "; 

(.0':::0 °0 ""<;<;~ r,;)~.CLiJs::.:r;t: S ~C<""~tsi'l. ... -. ..... .. ;:, "'_0 ~O:s...~ ~l:~~:=~8. t::!":S·t.¢.Eo()~ c: C1,t:f ~~H Etg:j .gc:.. Q.3 "8 t).::'~ ~s ~" ... C') 't'it:S ~~~~ I=i '" q I q 

2.4258°/ 160.760,,11 1 ' 84,0 1.8(}1 02 I $25 00 402.771 17 2, 5~0 00 11.2 37 2,80636 10250 . 1.81231 .. 1 1 6250 .........."r" \ 408.1-10 14 56000 6. 17 ·1 "
 ............ 6630 1-I3,OG5 i4 8·16 !'>O 263 77 ,.......... 6
 

- 7.0H47I~~I· 60,863 011~~I~=I--H700 ~G402----01[;olLOl5.l~ =~~~r3~50 -45031 =.~= ~=

215.945 25 19 62 2. 532 00 1'490881 - 141,023071 1 1.33200 - _ I lOB. 611 70 G90 50 ............ 702.43173 1,25758 304 10 (;
 60.8;H 74 30 21 20 00 1.1G9 00 .. 98.003 51 114 00 \.......... 10
 Ja2.470 70 19 00 1,2tl2 50 ...... I, BOO ,13 267 00 I O<i 88 11 217.220 I" 86 10 207 82 $92 50 2, &>5 50 26 00 I................ 00,321 O!', " ' 722 02 I 132 09 \ 18
 

-735,121001- 135 9~ - 246 82 1- 02 50 ~=8, 529-;0 

==-= 1.222 88_'=~~~..:-Jl:t~60 1 ~,603 ..501-r;(;21;;l· :J· 1 ' =-=== 757, 116 03 210 17[ .1.... 8. 87!', 50 55,·1:1885 72,612 R4 1,32900 2120 1 1. OH, 848 52 160 04 10.124 50 701 36 4.216 ·j7 2,432 02 346 05 9' 86.35506 . 1,783 S(I ...... .. 33,665 30 120 00 35 00 :............. 12
 2(;.70r; 14 .. 50 _~._ .. _.... 517 50 ...... --.. 465 52 19 175. ·180 17 1 351...... 1, 51600 IG7.603 81 1,13550 ~~ t~ I:::::::::::::::: 9g:~gg ::::::::: In gg I:::::::::::: ::::::::::1:::::::::: ~i -_._------------------­ 2.228, 209 63 164 50l 211 52 , : 23. 052 SO 05.518 611=~I--2iO,6;)83 =----:I,O~I--4023l1 I . - 2.702 6;1 I I~ , =4000 ............\ ·1 24.774 64 2300 2042 1....... .. 1 2
 5,907 15 12,1 50 ~.::..:..:..:..:.:..:.::...:.:.:..:..:..:..:.. __ ==L..~35 00... __363 72 .:..:.:..:.:.:::.:.:..:..:..:..:..:..:..:.:..:. 5 

--8.069 751===1~==1~-:-:=1==--16450 !~:..:..:..:..:...:..:..:..:!_70,070 66 : J-.!~58 00 _ ~~ 14 I .:..: .. ·rRXA8. I=-~' . 1 Fir"t.li~lri?t. 3.531801 1 538 1 12050 

............ 

---.1 

...........,...... 823 44 .. 1200 .
 1 3 Thh-d dUltrlct 6, W4 11 91 35 .••• 164 50 3 4 }<'o\l1·tll ,liMI'ict __G, 112~I"""'" .1",-""",-L",=c.::= .. '" 4 

10.23864 j . 96731............ ~68 75
 S~I~~~-- 1,::: :~:::~:::: =. :.::. :::::::::::: "$::'::'I~:::::::: VJU01NIA. I . - 2 S~concl '1i8tr~ct 57,2fj3 15 r.. ···.. · 1 M.580 551 ·..·.... 5~ 50 1, 1.253.21·.... 1,JOO.2f>-l89 ... ~.... 1,9rm 5~'- 227.-;;~""""~""'''''' 2 4 ];o\ll'!h ,li.t,·",t 1.900 65 11 70 38 00 640.40U 81 I $3 13 2, US4 00 79 38 . 4 6 Sb:tllllistdct.......... 25.808 55 5 64 I 3.002 50 ~59 50
 6,lI20 76 578,323 84 .... 522 00 36 67 .. '" __ .. 6

-85,12235 --._--------------------------­ 1--1734 I 58,573 051~=:-~I--llS200 us j................ 2,532.079 04 I 3 13 5.471 50 I 34~ 7" __ ..
 WISCOXSI!<. !. === 

First district.......... 164. 170 70 I 31 50 I............ 1,32, flO
 --=-I===~======· == 1 2­ SccoUlI dl.h·;ct .. .. .••• 4J,202 15 557 00 .....3~~.:~. :::::::::::.:::: ~37,:~ i~ :::.::::: 6~ gg 1· ..·..3.j·59· :::::::::. 2 3 T\li"ldiBltl"t 40,711851 822 • · 74700 ................. 606041 1 ..
 3 6 Sixth <IiBldct. 18,8G5 13 ,.............. .. 28G 00
 ........................ l,a074U 900 __
 6 

, ,---u.i:oos~1 8 2'l I 31 5() r·····...... 2,917 roO 

I _

818 721====I-430,87700I=:-:-:-:~- 73GQOI--3-4W~~ 1 
------------------

10 ANNUAL nEPOUT 010' THE 

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.. 

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==-~

Co~nllSSIOKER OF L.'\TERKAL REVENUE. 

A.-R/O;CElI'TSjroln each SPECIFIC SUURCE of n.-TERlfAL HE ,'BSU/';, fo.-Contillllerl. 

."<> 3 <> " .5 

a

~~ lli 

~~ ~U DISTRICTS. .!E ~~:::'3 ,,­

~.~

s~ e~

.3$ .sk 

'" 

''> 

Q 

a :::l 

Al.IPOIL~lA.

Fir8t 

I"o"rth .1l~lrlCl,1141 riot . . 

m~6000 ~~II0.IOl\ 50 

_~ 32,00850 

Jl.I.I~Olg. . 

1 l'irK! dl.tdot .. 26. ~3 70 2 Soco,," .Iblr;et 10.60G 70 4 l"OIlI'lI, .li""·lct 11,010 II 5 Fifth 'lIKlrlct............. 4,27" 60 S 1':IJo:hlh .1IKll'lot 10,622 90 13 'rloll't<!outh distriot 11. BOb 70 

IIACCO. 

] ~t; ~-B ~'i~ :=s.. .. I 1 ~~~ .......

e~:[ .,l_
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:l" I C~.~ ~~ ]~~ rg1i~ 1'r:=<,= ...... " •• oJ

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~s ",,"<: ~.~ "" .. 1 ~'S: .sg~ S~·~ ... 0_ !: ~~~ ~5i o~" 'ii f:;!.§ ~E~ Q~=

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iO I <., i:., """ 

1 

TOBACCO. F£J.l)Ir.:rrtm 1.1QUOnl<.

--..,-----,------1 --­ ..... 

$57 3111 81 "':7: $2.&77 101-:.300 00 1-$3-.-03-7-'-'1­

-- .. 'I- ... .. .. 18. 758 G9 68, 568 40 ~. 020 84 2.850 00 1. 118 !IS $1800 1 $3000 1 1

...:..:..:..:..~...:..:..:.::.:..:..:..:..:..:..:..:..:..:...:.:::.:..:.' '''1. 

4800,........... 30001 1
 . I 

7~ 50 30 00 .. ;,~ :..r ~:
 ::::: ::::::: I ":: :: I :::: :::: 00 140 00 I .. 1080' 720 60.~IC.W 00,(10392 400()(' 2.4:13331.9::>173 30 00 40 00 .. II GO 4 ~o 1M. 8M 50 71.23u 5:> 1;(1 UO 1.400 00 I, (U9 99 I 4 1800 .. -- '1 80 22,2:11 70 39,332 85 H2 1;(1 500 00 876 01 I 5 . .. · 1 · .. · .. '1r..ROO 01 37,05·148 r.oo 00 70021 I 8 26 00 l!, 00 . 14 40 __ .... .... 70. !lOS 62 DO, 118 91 1.4C>8 3:1 :i, GIO 01 13 

ts 

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8;' __ a §~ ::; = ",!: "f " oS' • .~ St~ .... .. 1 

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74.'"92471-15000 ~~--22500 ~==I -3i5601-:=~--~1':"30G,U·'i040-l.li4.1~ 1.033 34 ~.341 CG 12.~'0 GO 

1111)1,\/IA. I 1 I I 6 Sixth .1IKtdol ••. 10,03640 25 00 .. 210011 1 721)1 49.098U 150.8663-1 200001 80000 1,21750 o 7 Sllvooth<lIHlrlcl 15. on 20 3800 4000 . 13 20 .. liS. 131 411 l:rl. 112 82 175 00 1.800 00 818 33 7 

n I.."oon, dO"", b:::.: '" ":::.::::.::::.:-"",=1__60 6~ 43 20 .. 00 71.2-1-1 73 48.788 25 150 00 1. 400 00 1,400 84 11 ...:..:..:.:..::..:..:..: 

I...... 41, 60004 1 6300 · ..1 0063 . --7800I=~.-Ji70 -1m.:i74:i3 33i:767-;J --!;~I~OOOO!3~1

1 I I 2 SCO<l"oltll~~~~:~ .....•.••.1 14.G5~ 10 \ 1 · .. · 1· .. ········.1 d 60 I $11 25 ...... ...... O~. P.l) 67 7J. 5GO 40 ou; 00 2.016 67 1,3-18 33 71\0 '}'Iolr,\ dlelrlcl 1 88 13. os.; SO 0 00 I...... . 50 00 .. 12 00 __ . 70 75, 12·117 GO. 11;.1 03 991 67 2,416 66 1.042 40
 I 

4 }'ollrlh,Il.lrlol 7.51660 600 '1' .. .. . .. ...... .. • IG F.o :10. 72(' :lr. 2:>. O'.l:\ CJ1l 101 Gi I. 000 00 5S5 00 i
 

'---;38' 36.iGiOOI I~ 00 I -ooool~= --I8"GO -~- 2560 ~-i:i"-.o-1~'6. 7:i'7'O:! 1,808 31 'G:J;i;'331z.m82: 

KY.STLJCKY. I 21 Sooo",1 ellstric! 8 13 O. ~~~ 44 136 M J5 00 . ...........1. .1 03.138!10 I 2.00400 II 200 00 ' 61917 

5 FlW, .U.tr-!ft . .. G, 1m 61 145 00 42 50 .. 8 40 I.......... h05.43(1 llJ 158.352 14 2,200 tIO ~7G 00 5 G Sixth tll.trlot 3,69843 138 00 7;,0 . 5280 7u I 3;'2, O~I ,10 I 65. ~97 00 . --..... .. 466 67 34:1 34 .; 7 Sl)\,,('llth "i.trict..... 4,520 30 20 50 .. 22.678 8" ~.~C>l 47 I 100 00 41t1 lIT 

)~llthlh.li.II1CI, ~,G'2G10 0025 1=:..:..:..::..:..:..:1.:...:..:.:.:.:..:.::..:.: •..1.:..:..:..:.:..:..:..:..: 0,03507,.... 1211 !)5 

7

s 

8131 23,76:188 50G :U, 05 CO ! .. GI20 I..·....·..'--".>:iii........ --;0.."'"= 1 " , I u.'"
 )tAP;;ft"CJIU~F.]'T6. i=" f 

3 Thh',1 'IiMtrJut 1 32,:137 10 I 0000 $7250 '190 00 I..·.. · I 00 II~ 3r, 70 I 232, 1l!i9 r.~ I' 77-1. 6~5 371 J~() oo~ c 2, (,oa 341 5, 426 G~ 3

TOlllh .\lstrlcl O. ~87 40 .. llO llO 108 75 . 40 10 511 1:10,438 61 ~~. 8,,0 KI 5() 00 GUS 3. ~. 071 70 10 10 

~I 41,02<150 1 60 UO --I025O-o087i\=:-:-'-::-:-:: 2i'.HO I_.._._.._.~.=' -=--,.2 2~ :l1;l!.008 10.1 81fl. 47.]i;j" =::_r_.~_,_"0_ :i. Ill; ~8_7:4;ii30

~1I~lIl".'N. r== I I' I I'-irK! ,tiKI dcl :1(1,87ll IR 47 50 2~0 00 .. 132 6 °........... 411611 1,21,17&1111 298,G080'J 1.35835 1i.·,'l!lI07 2.79t1R3
 

I'ollnh dlsldol ~ r n I~I ..· ~:..:.:..:. __~~:..:..:..:..:.:-::.:: ____ .43 Su 1':":":":':":":":":1 __ 6 30 011,>11111 03 61.8488:; :10·1 Ii 1,6.3:i 33 fill OS 

. 40.0:08 11 •7 C>O 34500 , . .... ..... 5:JiiO 990,476 -17 :Ui(J.4569i"" ~6'! 52: 7, .2,-, 00 ~02!">1 -- .= = :~ = ;;...::.=.-::= ~ll"-'lOUI:l.

",rol'll.trlCI I · 15.510 30 12600, . :tl 80 I..·....... 13 60 2, l:n. !l:?:l 1\6 081. 7;3 10
 

F..llrth<l18trlol 6,1)4520 9850 1:;00 .. ..j.;~.......· ..1...... ...... ~'G:I.H~ ~'7 I 11.591: 61
 -.....::........... 7So 11:!.UI482 65.13110
 o ~i:l.11I dl.lricl 1__5 :?2. 365 80 , 113 50 S7 GO ~:..:..:..:..:.. 6 

~~ 2100 !.:oO'J.:?>oO 05 1. OSll. 500 S7
 

~t:,.. JltIlliK'\:., -,----- I
 

I Flnll .1l.lnOI 1.......... 1I,Il2O 40 7875 ..
 

., . I 500 44.S.10~j~00 I 10250 .. '''t-·-·-'~'I-' 2~-30 I 7r.. Pro 21 I. t;03 7S 211 Il:l 200 00 2,0'!:1 :l2 .... ..... 13•• :m 3d 483 J3 G<JI ~l 3 IThir.l "'olliel , I 5.0'!7 GQ . ~4 00 · ..•..1 GO 00 , .. ?:S 4U :J 00 !I, O~g 01 50 00 I 3 vo ..•...::.:: 10 1;0 1, OtlJ. HI::. JO 8!t6. 12'2 G5 Ol~ t'H :!. ti,:, 00 :J: 4H9 Q.') 51 Flfllo "lslnct -=~__r>ll 110:..:..:.:.:..:..:..:..:. _ 335~:..:..:..:..:...:..:.::..:.:
 

3 751_~350 2~! 7·IW .~;........ ·17375 ..........I
 .....!=. 3:, 7o_1 2. (ol'I. ~~ HI g~I,IJ:'" 41. --01>131 = :1.3583:1----:;:1::7 19 ,;;".-....:.;; -------'...:-=. 
--------------------------------

- ----

12 A~~t;A.L REPORT 01" TilE co~nrrl:)SlONER O\" INTER~Al, RF.VENUE.

A.-Rl:Cf:II'TS fro'" each SP1.:CJIo·IC SVURr.l,· (If INTF.Rl't<lL REVENUE,1·c.-(;onliuucd.

c :3 ..

o 

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t:~ ~~l-.~-l

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1 1 1--­

In:\\" ronK. 1 I I I l'kHtdislriot $24.21850 $8200 ..•• , $160 (to , .. Se<"onel <1.i8tnct 12.086 10 17400 1 • .. •• .. ·, . 

:I Thlrtl,t!strict : 23.15O!1O 119 r,o •••••• "'1 30 00 H Fourteenth dl,;tncl ~G 87 IS. 942 8.') 42 00 IS2 50 I· .. · , 15 Fiftdmtb ell_trlet 15.859 70 20 00 3.10 00 . 

21 T\\'~nt \".dn<UllHlrlCt..... 40 21 2l,2,;o 40 ",,1 00 2'.10 00 . 

')R Twen6·.oil\btIJ ,ll.trlo'l .. .:..:....:..:.. 2~'.4~4 45 09 00 I__ 00 __565 7G $'lO OU 

77 08 14'1.002 50 579 60 50 00 I, bOl 2,) 30 \1\1 

~OIt"H CAnOI.IS.\. I I 

FOllrtb ,It.triot, "76 13.978 20 203 00 183 75 .. 1,'if111 <I1.triel ;;e3 72 04 M : .1 3S1 ::3 .. 

Sixth .listricl .. 5. 76~ 92 0:111 00 J73 75 .. 

TOBACCO. F)(Il}tr,s'mro 1.IQUOIl~.

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 l:W •....•.•• _ _....• _.. Jr.J,!ISti Uti 1067 2500 

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14 ANNUAL REPORT OF TilE COMMISSIONER OJ!' INTERNAL REVENUE. 15 

A,-IlBGEIPl'S from ,'ach S['ECIFIC S ReE .f lN1·/-:U•V.-1L REV/-;.VUE. J·C.-COllliIl1l0d. 

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 1I.1.ISOIS. 1=1==== I 1If'lr.t'lt~lri(Jt 1.7tH5S 7SIl.17128 .. ,...... ... 7 37 .. 70,310 9;; ~. !:SS 41 10 lW $606 41 n,912 9S I 2 8<'coud t1llllriut I, 745 ~2 10:',!I&1 00 .. .. . ............ ~O 00 ro 01 12901:!
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COMMISSlONER OF INTERNAL REVENUE. 17 16 ANNUAL REPOHT OF 'l'I·lE 

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Sixth ol;$lricI............ . 730 59 S3, 170 32 1...... .. I -- ..
 1 16 1830 168 75 1,235 86 G 28\ 2()'~ 80 1,694 05 10 10 TODlh'llstl'iot 3,625 00 201, 91042 . .. .. SOO 80 30 00 429 57 ~59 ~7 III 11 £Io""nlh dislrict........ 2.211; 66 159.311 21 . .. __ .. __ .
 ............ 11 89 1 501 67 1 102 35 28 23 284 82 928 W IS
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1""1I~8YT.YA1<JA. \1l.ISI 25 1 1,589,022 12 ·· 1· :..:..:..:.:. .. 7,03098 58 36 $2600 741 29 1,11000 1 33\............ 1,936 80 1 1 IFir."Ustl'ict............ 4. no 16 1,298,252 36 ~....... $25,000 09 $25.000 00 1 00 I 3 45 .. 360 2.; . 341 56 714 26 9 9 Ninth lIi.,I,·jot J, .!t;; 83 50,316 20 .. . .. 6 00 J 10 52 10 00 20 "0 3.501 97 1, 103 521 805 64 5. ~51 65 12 12 Twelfth di.tdet 1 5. :ll8 711 177.0)87 05 .. .. -- .. --'" ······..·· ..1·..··· 1000 50500 10608 62108 19 19 Ninr·tconlh district...... 1,789 5R 53.628 63 . 01 336 Ul 2001l 2,305 SS I !13 H 28.32f, 3.03048 22 22 Two"I)' _o,:ond dist,)'!ct "1 J. ',06 25 lSr.,O!1O 28 . .. 23 1 TW01l1.\'.thi,·,1 'Helrict.... 701 25 124, 9~0 29 .. __-'::'1"'::":"':":'::':":":' ~~.:.:..:..:.:.:.:...::.:..:..:._~I_~~_ 59~_~13ISI23

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V11lGlllIA. 

6.85210-35,247 66 .-:-:-:-~I=~~ =-- .I.. ----I ~= ............ 1 72431 1---,... 17276 9'2177 1l4~ -­10725 128569 
 ·••• ·6.1· 196111 230721 2,20501l' 240711 111310 3:06560114 4 FOllrthdist.rlct 28750 H918 j , . 21 Second <listriot --'. 300 00 573 33 f....... .. ..--..-- -- ·1··-- ·..
 ____~1 5~1_~ 05 '':'':':'':'':'':':'':'':' __59 liS i:.:..:.::..::..:.::.:..: _~ 37 6 6 Sixth ,Uslrict . ;95 84 29.209 17 ·1 .. ··· ..
 ------------------ --, =~_:~~~ = 5 00 ! 450 53 i. 3.126 77 312 07 1__300 35 __4_,556~I 783 :14 30.23J 68 ... . . . ... .... ...... ...... .. ... W[SCO~8[N. =1-----= '1 - ---­ •• t 4 ,w ..· 1 I 68-l35 1 26292 95184\ 1 .......... 74 II Fir.tdi.trict ..••--...... 1,08333 1,021.5003-11·· .. ··--1 ..·.. · .. 1 SO' 60.0 ,........... .. I ;,.. ..:4 2
 2 S"oond,U.lrlcl ~25 00 80.150 li4 __ -- . 15 . .••• .. 300 00 I 31 00 · 1 S9 .6 42(; 26 a 3 Third fli~lrlct.......... 870 84 131.338 91 .. .
 _ 505 1............
 159 I 117 T6 12440 6

G Si~lh diotriot ~,OlG 67 ••~4~1..:.......::.:):.:..:..:.:..:..:..:..:..:..:..:.:..:.::.:..:.:..:..:....:.. .
 1'95----1------------ 1------­ 1636 30000 715 as I 1591 46994 1.5ua 241 1 3,39584 1,33-1.423 Jl -1- j .. 1

_._------'_.._------­
-------------------------

-------

---------

18 ANNUAL REPOHT OF TIn: COMMISSIONER OF INTERNAL R1WENUE. 19

A _RECAPITULJ-TlON of RECEIPTS (rorll each GENERAL SOURGE oj INTER· 

jV.:1£ HE P'ENUB, alld the A JIO U.\'TS ItI~'l"UNDE/) ill eao" COLf.EC1'/ON DIS· 

A.-RECdPITULA1'ION oj REGElPTS JI'OI/i ,,(wi, 1i-11.YEIUL SOURGl'; oj lNTEfl­ • .NAL REVENVE, ~f"c.-Colltinlle.-I.
 

TRIO1',
 

DIJ:lTTt.LIID SPIRITS. TOnACCO. 

·rOIlAO<;O. DISTlUCTS. I ­ '£olal. Refunded. Net towl. Totol. 

TOlal I ROfunded.1 Net total. 

Rofllll,l"d. I N<lt tom1. 

~£w TonK. I • I 

$625,659 10 

-';;'10,048 9·1 I $:i.000 00 

»irsl djo~riet .••.•.. $J, OO~, ~6~ 38 a-$6, ~OO OD r1. 0~"i72 $~2~, 6~~!9 .. 797.36li 70 

, 18,71\8 69 a311 15 

$(i3~. 018 Seevlld (h.lr'lCt..····1 137, ~Ib 43 b304 58 13',6U S:, ,91,3au ,6 .. 2,405,336 12 

Foortc\Ullh ,hs!not. 171, no 97 48 01 1/1,422 00 J8!),8.92 61 . 18,44754 Third di.triet.",:", 157,' 193 ".'5 ,..... 1~7, 7?3 75, 2,405.336 12 .. 189,89'l 64 

Fi(t""utb district __ ., 92, 5~ 40 92,524 40 175,300 2"l -- . Ii"Ct.3oo ::2 T",ent~.i1..,.! ,lionict 112. 036 ~2 112, 036 42 487,133 04 . 5,3J1 16 M-l,onG ~87. 13$ 04 

Ta·ont)·.oillblb diSt., 917,612 W ~26 13 . ~17, 086 15I!,820 31 ..........•• 458, 820 31 

014,!)"2".l 75 "1' 0')" "5 2,500,217 29 I 6, ~6~ 71 12. 58~, 247 58 I5,139,593 23 , . 5.139 "98 28 ......· ·1 . ~.--- , GO, SI5 16 ........ 60, Sl~ 16
 , ---.===1=1=== 191, e51 50 .. .. 191,8;,1 5Q ,OIeTIl OAROLLlL\·1 I 

n23170 ..... 2'2,231 79 Fonrth dislrict .... ' IOJ.234 37 S2 30 101,152 07 >4S, oJ31:1S 81, SOl 04 546.170 34 

TbJrle<lnlb di"l ,.ie[... 178, 360 S'~ 178,~nO 1[, 70, S08 62 7:l !)"} 70,824 70 45.800 114 .. • .. .. . ., 'I~. 6!l"J 64 .rifllloU.trioL .. ----.G'l,934 95 -.. 62,934 9;; ~13,04-16-l -113,0-1164 

Sixth dislriCL ...... I~'003 502 20 399, 501 ~., 163. 585 99 dll 40 1M, 574 [,9 

5,81207 I. 3OG. &10 40 73 (12 I 1,300, :i15 :>l 

5&1, 172 00 I 584 50 I 563, 588 46 1. 114, 602 01 J. 872 H 1. 112. 789 57 

l.sbL\...o'iA. 

OHIO. 

Si:tth distrlc . 10, :l07 50 2,:,or, D5~ 36 I 40, ll98 I·' I .',il 49.99" q S I.... Fin<t diolriat ..•.•.• 7.5&5,239 63 75.1 30 17.584,486 33 3i~, 039 62 ' on.. 374, 539 62 ..",cnlb di!olnc! ~13. i·ll 75 1;$, 131 4~ I'>S, 131 IG "':' 'l .., Sixth dl.tnct .. 319, 002 63 528 71 I 319, 433 92 ~80. 761 ~l 880,761 91 Touth dislri"t . EI""entb di.stti 1l2,90000 11, _,14,3 .... ';'), :!--li i::' %'19,189 3-1 2.12 8S 218.970 46 179,1141 81 179, (,l.1 8l 74-4,979 50 104 62 74-1.874 88 1M. 37~ 41 t143 86 153,235 1'>5 

Elgllkenth diJltt-iet. 10. 307 W 3, 484, :;97 II 170.:m 33 179,371 EI"v.mll, district . 165, 302 9u 165. 302 00 3-18, 672 57 .• _... .. .. .. 348.672 57 1 IOWA.. 

~, 034, ~i4 00 I 1,599 51 I~~ll, ~36, 3~5 32 143 86 !~~~~ Second di,lrict . .. .. I, 784,645 12 I, 784, O-l~ l~ 95,979 t7 .. "third dial riet ...... :\7.736 26 l·.£.."(~-6YL\·..L,,,([A. 

Fourth di.tri"t _.. __ 15.7S3 12 37,730 20 75, 12-i 41 •... . . 

16,783 12 I 30,729 35 ~~ 71 

----I ----- F1l'8tdi~triCt . 6JO,783 21 ' 50 00 I 610, 733 ~l I' 943. tlO9 20 I 16 48 ' 043.692 T2 Nluth Muriet . 236,175 17 70 95 236,104 22 I. 046, 43~ M ll'.! 68 I, 046, no 88 Twelfth ,listriot .. 1 AA7. 5G-~ 80 1,837,5G1 !,(I :!07,833 4!) ~9 7\ 110.8869' lJO,886~ IH.S3~36 _ 144,83936 

KE"Tl:Cf()·. NIn,·teentb dllltrlet. 3S,377 65 sa 70 I 38,338 OS 37.357 J2 37,357 32 Twenty-.coond d'at. I, 125, G6~ 12 t976 &7 I, 124. O~2 251 293. ~2-1 37 293, 924 

Secoud district. .. I, 6'.!1, 091 H Tw.,nty.tbird ,list... 65G,308 57 73 62 I 6aG, 23~ 95 In. 332 66 - WI. 332 66 

Fiftb di.t> kt .....• a. lOll. 5015 O~

t;77 'l.1 I, 620, ·Il:j O~ 93, 1:Ill 06 168 00 02,970 l!G 1, 049 r..; 0, 10;" .t9;; 47 ao:.,430 OJ 0;;,400 03 '" -- --""'1 2, 778. 200 62 I 1,210 l--I 2.776,990 <IS 2, 657, 502 45 39 16 2,657.463 29 

S~...elJtb tlislriat '1' I, OO~, 552 95 

Sh1 h .listrlr-t 2, GIJ. 002 2jj ~O ~, 9B. 03., 45 3:;2, 081 45 . r!5l!. (kJl .5 210 18 1,002,3-12 771 2:t, 678 8~ , G..Jl -15 'Co!, G:!1 .0&0 

Eil.!btb diRrnc! 740.8S8 GO 4027 7010, SO!') 'J2 9,03;; 07 ....... ~I 035 Ur
 

13. :n4, UO 0:; 2.01501 --, ,13,312,09;; 01 -----

1,29'2,3G5 2 ---- ~19 ~5

---­

I, ~S~, 14:, 51 ~COI~:=::· J GO, 600 1B 735 87 59, ~54 91 3~~, 24{j 97 j 20 sal 33, ~~5 14

===--===-­ ro, dlAtrillt "1. 86U173 70 38~ 61 SG4.4S4 U9 68. i90 00 ... __ .... - -- 68,700 00 

_"'lA~:io.\l:Ul'S£Tf'M.

Third dislrict.. ······1 1/13. GSD 25 I 1 SO I OI:Ull!7 45 1 23?,0,,9;;2 ···1 232. 0~9 52 I~""" I"""'"" "'.0;00~~'" " "1--l0~ Tenth distrlcl 12(', 1(;2~.:.::..:.:..:.:..:..:.:..:.. ~:":62 01 130, <l3S &l ~G, i3~ TEX'b. I I 

16-1 al I, 

bSSll 4G O. 225, F~ I 2 00 G5.791 77 

..... •..... 34,21(1 00 II~, 2.'14, (179 12 

8U3.6~ 75 

({"f,""lo<!. Net total, 

U1S'I1I..Lr.lJ SPIHl1lJ. 

Total. 

J. 564, O"l2 80 

I I 

ILl.IX01-8. 

C..u..IFOR~1 .\. 

DrSTRICTS. 

First ,Il~trjct ....•. ·ISI. 3"', 017 O~ I.....·...... $1, 387, &17 02 Fourtb d;'llrict. .. 171;,375 78 $164 31 170, ~ll 47 

l"il1lt .1I8:ric~ I0, 2'2l!, 7';7 Z~

~nd ul'lnC! w, all " 

FOllrtb '-listric! ...•.' 34. ~:l 00 Fiftb ,\Istrlet 13. ~l. 97~ J:l 

Eij!;blh distnc! ..•. 816.5:>ti 7(; 

24,0'25 91 ..• __ . ___ __ 24 025 91 Hl.:!;j() 72 ____ 10,250 72­

2.8, 508 ~5 .:..... 21'-, 508 g.~ J7. 9-11 47 · 1 17.9n 47 39, uGll ;,5 1J5 79 30,950 7G 21, 924 86 diS 95 21,905 8S 

-91,mll 41 --I~-----;;t;4S5G:l. 50,11705 1898 50,098 07 

85.633 65 -- ill' 85, 633 65 J, 430,881 21 I 322 7-1 1,430, 558 ~7 OS,623 91 . 68,623, 91 1 

651, ~95 3\ ...... :..... 657,995 Ji 

152,718 9f, ~·13 01 152.535 W 62J,937 OS . _--- __ .... I 621,91l7 Il8 

307.03851--24:~ 61 306~92 90 I"2,7Jo."S14 20 322 74! 2-, 710, 4~]':iij

I I 

832,510 74 --.. 832,510 74 610,,9,9566 610.99500 22,335 ·13 22, ;135 -13 48,917 06 .. 4$,917 06 58.442 72 ,............ 5~, 44272 51,536 01 51,536 01
 42,355 23 !........... 42. 35~,r: 23 20, {l!}6 6311 . 2tl,006 03
 ---1--1-------1--­

~55, 644 12j' - -- .. -- --. I 955, &14 12 741, ·14536 741, ·145 36 

I, 072, 851 26 I SO 1, on. 84, ·16 3GO, 008 JU !...........
 369, 093 1 

:!aflCHTGA.:l'{. 

l':il·.t di.8~ric~ ! 1.17, S.07 ;;0 I 200 00 I 1!,7, ~07 "0 I 9'~,j,,}75 li~ 1 1 !rl4, pr. M Fourt 10 ol,;I,nct __ .. 38, 983 96 .• 38,.83 00 GO, .100 S3 66, .lOO b3 

I 

11\11. i91 46 ~OO 00 Wl. [,91 40 ~!l(" ·170 47 9'.lu, 170 47 

~US80um.

....... /·1,887.42095
 0) JTJ 11''';1 ij r:irot ,Il~~ri"l, ..... "II, aqZ, '1:0. 9~ 59 04 25, -120 92 ., 2u:i: Ii~ ~'7 l-ourtb <lii:ltnct, .. 20," IV !)O 

Sixth .Ii!;t riet, ••• ~.. 776.097 05 I. 03~ J9 774, (1).1 66 112,01-1 b2

._-----­

~Jo:wH:"';"'·. I I Fir"! ,Ii"lr;e! .......
 1:)7,097 Gl ~I ·18 1:17,Ooa 13 7f,,976 21 (/[0, :)l:, 07 70, f,(l0 5, Tltil'ddi~lrict.......
 3L"j,tiJa ~:I .•.......... 31;.GI~1 23 1;H.~71 ~Ut .........• 134,27138
 l'lfth (}i:nl"ic~...... 2(11;,7H7 sa . * _ ••••••• _ , ~(I;,I. 7Sj 86 1, ~J. iW!) 19 .•.•.....•. 1, 88:{. 00:; 19 

--mil. 00870 ---:l-.I15I~04 22 2,094,212 81 5, ~lr, 67 2,088, 8ii7'""l.i 

~l,,!,1 ,1I"II1"t -. F llrol ,H.tri<;t oUrt h ,1\.",' rieL. _.. 

\"1 ItO L."I A. 

Sucoud lli:sfrlct .••• _. ,l.'oUl th (li8lrict _.•.• 

;;irtlt 'lislrict . 

WlbCO"SI:<. 

~lr.t '\••Irint........
 T~~O~' <liRlrict.. S· h,\I.ldnt.. LxL ,1I.trlOt 

II Gn-s.'lo roceiJlt.a or oxpruHB companlos. d Colloctio1l8 not otbol'wls6 provided fol". b Collcotioutl from blLUks a.mI baukors. e Bank circulntioD. I· ,.... ;c=.-

(f $11.(10 p(aHlltie.tt nod $200.,'9 luoollw. C hUJOW,-'. (I Ineome. b Colleotiolls Dot otb'-Ar\\'l~Q Vl-oddcd fQT. t' ltnilrond nml CR..lILt \OOIUJ)finio8' ui\'hlolulH. 4245 I R--3 

1 
------ -

----------

--- -----

--------- -

21 20 A:l\NUA.L REPORT OF THE 

A.,RECAPITDLATfor of RECEIPTS from eaoh GENER.1L SOURCE of INTER­

.Y.·IL REVENUE, J·o.-Coutinned. 

..C,DIE1<TED L1QUOIll!. llANlt8 AND IlAIlIUlR8• 

DISTRICTS. 

Tot..!. 

C.\L1FOa...IA. 

FlrstdI8trict 

Fourth distriot 

Fir8t:~:::::8:
 8t.oeond di8trict 

Fourth ,!.iarriet . F\flh ,li.lriet 

! "'10,912 ~71"""''''''1 foI19.9122'71 ..• ··• .., 

Refunded. I Not. tot"l. Total. RllfUndC(\.1 :Kct totnl.

1.__7_~,_~_5_1_~],_••_._,,_._,,_._,,_. _7_u_,0..1_5_I_O 

I 486,85737 ·--· ..1 486,857371 

1

1 78G.17128 ............
 105,584 90 74. (,79 71 

, 4l.3113 Fl EJ~bth dIstrict..... 49.129.3... Thlrte6nll"1l8tnot.. 95,839 33 n$2,I80 87 

I,J43,608 OS 2.180 87 

!llDlANA. --I 

Sixth di"trlo~ , 154,098 42 .. __ . 

So\"outb diJltrlG~ . 1:16,051 OS . Elevenlh diMric M,480 77 .. 

341,63117 ---.-.-..-1 

~lg.OUlfl. I I "'t'llt di.triot 087. fl91 06 }'Ot1l1h ,1Ietrlot, 14.359 foG 

Sixth ..U"trk! ......• _71.19736' 

_1, On. 848 08 

~u:,v JK1U4KT. 

}o'lr.t,lislIld ".Oi291 I 

Third,liatrict r.,71l432 

FiCt1J<lIstrif-\ ~G5,:j;lO 91 

30 50 

~o 50 

· 

------'--

OOd. li . 

76G,1i128 

105,584 90 -­ 74.579 71 

41.39313 -­ 40.129 73
 93,658 46
 

----,-------------­

I~~:

I,J41,51721 • 1 · · .. 

I I 

1M 09842( ::::::1::::::::::::, . ~~~ ~~ ::::::::=c=:::::::::::::: 

344,6:11 171== 1 .. 

··\·····..••••••• 

:.:.:::: 

·1 · ·.. ·· 

l.. 

, 

.' 

. 

.. 

. 

. 

. 

IOWA. I I I

Soconrl'lI.tTict...... 77.H~ 15 77.744 J5 · .. · ..1 1.. · . Third di.uict GG.I~8 91 86.468 91 ·· .. ·· l· · .. Fourth dl.st-nct :l7.225 26 21.225 26 -- -- .

1--------­

17J,43832 1 171,43832 1 1 .. 

087.951 ,,6 .1. . ]'1.359 66 . 

_71,491 361-=:_:..:.:.:..:.:..:J ·.. ..I-..·~ ..:: 073. S08 58 I I ·· / :;:, 

6.972 Ot 1 I.. 27.78-4:12 · • 1..· ··· 

l

=. .. &3:•. 3.10 o-l l . 

•i 

COi'tBnSSIONER OF INTERNAL RJo;VENUE. 

. RRC ·11'lTU1",4 nON of RECf<:IPTS from. each G};,7\rBR.AL SOURCE of INTEllA.- ." 

DISTRICTS. 

!lII,,·YOIIK. 

J'tm dl~lrjol . S->Dd dl.triol . Third dl.lriot •. Feurw.-nth di"trio~ . J'lftHDth dhtrl"t . Twentv.fl...t dl.t . TweDI)·.<.lghtb dlol 

JlGaT" r .... nOI.L·U. 

J'oart" dlR.trict 

:rtnhdlRtriot 

SUI" dl.ttlct 

01110. 

J'lnltdl.tric!-. 

IlInb dl.trlrt 

T_dlfll.t';irt 

oU:lolrirt...... trlet 

ftx411 

~~~~il

~d..lrt~t·:::::

, , .. 3834, __ . 3113ll.. __ . 310 6<l 310 66 I '" .. 

-l.705 G71=:-:-~--I. 705 671==~I==~~ ===1=""======--=1 

,vAL RRJ'fi:NUE, 9·0.-Cont.iul1(Jd. 

,'EtUIBlIn:u LlQUOIl8. 11"'!lK8 AYD n....'<KIlRS. 

Totol. Rofunded. I Net total. Tot"t. R'l!UIld6d.. I Xet lotal. 

---11----/----\ I 11--­

1.20;;,365 121 '.1.205.~6. J2 

'~~ 1 •••••• >"~m ,·11:< ••••••:•••••Y·•.

.. 

· ~~ 07 I............ 0,052.692 91 I ==
 ::::>L_ I =="'-­

1, 3~ 07 1,356 07. 1 00 / 

1 776.150 62 776, JSO 62 

83. 170 321...... 83. J79 321 

201,91642 201.9W 42 "~Dlh <b.tn, t.. 1'10,311 21........... 109.311 21 

ht .bth ,1I.tTlllt. :mu:>.; 5:i 27il.4:;5 55 

12 1,[>89,02212 

Nlf1fKl'L\·A1<1A. ==1== ===1 

PIrH dbtrict / J. 298, 252 30 ,..... 1,:roB, 252 36 1'bI'b dl.lrlo~....... 50.31" 20 50, :1111 20 Twell\h ,1I.triol 177, 687 OS 177, 087 05 NIDel~enth dl.Il'lf'l,. 53. (i2B 63 G~, 028 63 

'rwwlfy· ·colld .11"1 1~0, 60928 I ,..... ISO. 699 28 T1ra,,..tllird ,1I.t .. J~. 9!l9 29 $200 00 124. 733 29 /...... .. 00...... . .. 

1.891:5828120000 "'l.89i:3i68l1 25,00000 ~= 25,000 00 

,..,'Or.....~". j'===1 == ==

1.323 75 86S 50 455 25 ' : _ . 9.390 S3 9.390 83 , I=~:~~ . lO:7"!4-;s,--sGBOO ~08I===I=~C== =1 I I I
 

3.2~? 10 3.2$1 10 1 1
 .. 

~::84 n.::::::::::: 21;~~~ ~~ .:::::::::::: :::::::::::: ::::.::::::::: 

~66i==~~766 I l.-~=

;ln~ :::::::::::: ~~~ fij I.:::::::::::::1. ::::::::::: :::::::::::::: 

_ 

1,01l1,500 34 SO.I!)~ f>1 

l:n.3389l 

101.42432 

11 

2Q.20917 

30.231 OS 

"..... / . . 

''':'::::::'1::::::'::::::: . 

:.:::.::::: :::::: '::::::: :::::: 

~:.. J .. 

~5, 000 00 j $2',000 00 

.. .. .. . .. .. 

r 

"" t ..

·-­ . 

.. 

..

. 

29,20~ 17 1 __ __ . 

:.:.:.:.~ ..•. ~68I===I=====

. 1,021.600 :l4/ .. 80.169 M _ .. Jal.3JS 91 . 101.42432 q __ ..

1,38-1,4:!3111~ -:-~

tlBnuk 4-..ircllJntinD. 
---------------------------

COMMISSIONER OF INTERNAl.. REVENUE. 23 AXNUAL REPORT OF THE 22 

A.-REC.4PITDL<lTION of RECEJI'TS from each GIQO';R.t1L SOURCE of INTER­ A.-RBCA PITULA l'WN of Rf;CEIPTS from tacit Gf:YE!itJ L SOURe!, of INTI'R- NAl. REVENU/f,', 4·C.-COII1,iulled. lUI, REVENUE, ~r·o.-ContiJluNl. . 

1JF.1l~:n( rKNALTJK~. ETC. COLl.E()TIO~~ NOT Q'fIlEBWISP. r'p.1Uf.TIRS. ETC.

1'1l0\'IIJKO FOR. 

DISTRICTS. 

J{<l{uu.lcd. I ToU'1. 

CAI.IFOI'NJA. 

DISTIUOTS. 

Refunrl<l<1. I Xot total. Net totnl. l'ot"l. 

Nf:W YOUK. 

$MSO $'!,817 /J2 Fit1l1 diSlrlct $2. R72 42 SO<lOnd distrlot 

Third (U~t:rlct

Fonrteenlb ..ligtri<ll 

Fin.'oulb dlBtrict \ 'j·W"lll~··firSl,lIat.... TwMI~··d"hth <1I8t. 

Tolal. ltefondo.l. I N<lt lotlll.

COI.l.RCTIOSS "OT OTIJV.IIWI!E IIEIll!Dl 

l·ftO\lOKO .'011. 

\ $473 0;; $m 951 1 

3,715 78 3,715 78 

Tot,,!. Rofllllllud. I Not totnl. 

$2, rol 461 $1 20 r-.ro32/J ~,SOI 57 !l37 &2 l,~ 86 781 27 '781 27 . 14, ~:'7 35 .. 14••~7 35 ;... 2,570 22 70 83 2,400 30 58 58 1. 458 16 .. 1,4!\S lG 

28 r.o 28 50 3,0&6 01 9 17 3,940 84 711 07 79 07 2,820 0. 2.8200. . 1 -5,-0-70-1~-J -'-,18-0-73- ---8S9--42-1-:JO,16-7-SI-j-l:011l-82-1 29,138 99 

-=:==== l\QI'TII c.,ROLl!>!"'. I I - I

Fourth dis! rl<lt. 01 .. 01 2.024 52 2,024 52 

1'1fIb dibt riet . 14 07 ..•.. • 1 14 07 1 I,OG6 72 1,066 72 

Sixth disn'iel __ :..:..:..:.:..:..:..::.::..:..:..:. _ 3, 182 30 :..:.:..:..:..: -.:::.:..:._~ 182 39 ~1I2 14 I ..·· . 

___~~ __ 14 osi 6,273 63 6,273 63 

INlJfl\l'tA. 

08 1 omo. 1------I I Sixth dIBt~iet: .....•\ 510 14 \ \ 510 H ., 17~ 74 '\ 8 ., 1&& !/J Sunl)tb d.etnct..... . ..83Q 70 ..836.0 1'1"'I.lilltrict......•'j. 3 SO 3 SO 1,205 SI 1,205 8f :&IO\'<1lllb ,lilllrict... If» 28 1 1M 2a 240 73 I ·· I 240 13 

614 7'Z1= 1---6-1472~.251171= 898\_ 3,242111 ~i:~:'hdjj~~i~t·::::.:.. · .... ··i·ii;· ::::::::::::I·....·..'i·ii;· I,:~ gg ::::::::::::1 I,~: F.luventb .li.trlet '" 306 80 306 SO 459 57 .. . .. . .. . .. . 4611 57
 Kll:hto,mtb district. 02S 96 40 13 882 83 

IOWA. I 311 76 1:.:..:..:..:.:. ,;;, 3U 76 ! 6,113 42 . 46 13 I 5.007 29 Sectlud d..triet \ 2 37 I 1 2~7 1,010 20 \ \ 1,010 211 Thln,1<IiBITlet....... 1 00 1 00 3,195 G8
 3,100 68 P2l(~8YL\"A.."C1A..

Fourtb (U.tnet I _"'_ 9S3!~ __'_7 D3/J 01 

5,171 98 FI...1distrl<lL .. 7,039 OS I............ 7,039 98 1,036 89 I 83 33/ I, ll!>3 6G == 3 37 .:..:=...... :I 37 5,219 17 1. 4710 Nintb dishiot, 1 00 I.......
 1 09 714 26 ... ........ 714 9/J 3'wolftb di.t.rict. 0 00 6 00 5,451 65 175 70 6,276 05 Nlnol<lonth <li.trlct. 621 011 50 00 571 OS KI(KTUCKY. l TWtmty,."contl dl.t. 01 01 3,030 48 16 00 I 3,024 48 SellillUl ,listrict " 72 72 2.088 3R 2.688 38 Twcnt)·.thin.l ,1IJ!l .. 12 12 113 18 4 57 lOS 61 Fifth Ji_trict a~ 32 3,3!)S 01 27 40 3,370 /J1 !"lxth 

SU"culh 

,ll_tdet....... di.trlet .•. 17 \ n OU IbO 71 

G6 

1110 

lIH 

71 

/J/J ~7"2Q'1 01 =.2;.,,04719 !_I1,876 6. 328 60 -11.~

Kllthlh cliJltriet ······ .. 1 1, G9. 'Ill .. 1.69873 

.--~--~--8,0\0401 27 ~O \ ..8,883 00 80CO::::::.· ! 011......·....· 011 3,01022 F·.........., 3,01022
 Fifth di.lricl..... 3,670 34 a 1,140 13 2,539 21 12, 184 83 9 58 I 12, 175 26

~"'R8A(;II11St:l·rti. I 'I

Thlnl,llstrict 18 00 ....... ..... IS 00 5. :)90 41 12 .;0 I 5.377 1M ~1I:140i3 -"""L"."'" - ," I >0. "'" 

Tellth .Ii.trict 1 14 f>.~ ...:.:::..:..:..::.::..:__~~\ Ull320 993 20 TEXAS. 1--=\ --­ ----~I:---- ~reldi.lriet · 1 ·.. ·1 ·..· 1,33468 b: 1 20 1,33348 ...--I "" ''''''1 ''''.1 '""~ V Ilrd di.triot....... . a.~5 67 8,,5 67 

" melll.GAS. ----'-1 ." I ,.., . olll1bdiftlnot...... 102 102 2,67212 ! 2,67212 

], Ir"t .IIAlnct ().I lH I, ., II 00 26 .0 I I, .115 7' -~ I 021~~= -"-8G2i7' "'i2O'1-~8Gi27 Fourlh district 1..............
 500 SO 1 MIll 80 

= G4 =]64 I,OH 70 2620, 1.91~ ~cou:~:~:~· I· ..·..·..·.."I'" I. 265 60 '= 1,285 /JO 

)1I8SOUIU. Bturth dl.lrict,...... a,06r. tl-l 3,005 64 

Xlhdi.lrict·· ....·I OJ_._~:..:..:..:.:..: __~_~__I~ 19078

~I:tlh

~:~I~:ll~ld\~lt~~ct·:::::\~·::::id:::::::::::::::::::::\:::::::.:::::. ·....~'·:~~·~~·1::::::::::::\ ......~··~~·~~ ===;:63=1 j. /J31 ~,6il6 70 14 58 4, ~2 12 ,nolrlct. ______ I, 7b~) 01 ----1---­ 7 no 1,78l 01 

, \ 6, O3U 10 7 00 6,0:11 l' \Y1JlCo"al.,\,. : I II -­

~_ = ==-=-::;.:=.====. ::s tdletriot 1............
 05184 .. 951 ij4 

'1'btnddi.trlot...... 74 7. ~"'W Jp.B8Er. 81 0;\ d••trict. 1 50 , , 1 50 426 261............ 4~ 26 l"II'lII,dlalrlct \ 1 ·11 141 \ \ 396 to I 35 a3 dl.tri<lt. .. ~!l 45 12-1 40 10 28 114 12 'I'bll'd dlalrlct.......
 34 ~O .. j,'lnb dlell'ict 3 10 3 10 2. 521 87 .. I---~I.· ..· ·---~I 1,503 24 I 10281-l:'mH 

....-M 1 n I 3 10 1-~:.460! 35 a3 

I "RlOlI,lI2 Income and ",638.32legaclea. 
A.-RBCAI'ITr;L.t1.TIO~Y of RECEII'1'Sfrom tach GENERAL SOURCE of I2'lTER. 

lI-..dL REVESOE. 4·c.-Contiouc<l• 

25 

38,8ll7 21 7., ;7888 

till,OW 03 

U50.703 G1 

H7,098 72 

556.569 os 

00. G45 53 05.,31938 

8, 736,395 21 I, 2ll4, 200 16­ 691.62990 

I, ~r,8. 18S 01 703,313 85 

2,886.471 sa 

I, 333, 552 f.a 

4;jS.695 2tI 1~'O. 895 lJ8 1. 60S, 340 38 012.40963 

$2, 883, 889 88 1,40.,81530 

Ci , 057, 71543 

6.0.001 66 29.864 00 JS,O:.JO 17 ~. 057, 516 42 

N611<>t..\. 

12, 563, 721 12 

13, 811, 4118 34 

120 

7[·3 3~

52871 

212 Rg 

~4S 48 40 1:1 

14081 

trJ 63 

liS 70 as 70 99188 

314 10 

135 70 

1,7S0 60 

1,62:> 20 1,630 32 

~O,5tJ6 Z,i 

-1,1151 ~8

---1---­

Uot\llI'\ud. 

·......iio·i.j 

'-----: 

:Ill.811S 41 74.77888 

fllj.15232 

08,270 73­ 058.918 70 

I 

G:i2. 6-16 9~ I 1,943 34 4771 098 7~ . 

5~7. 0S3 2~ [.14 20 

Totn!' 

8.737,14851 

1. 2M, 728 80 691,842 78 1. 05H. 436 ·19 

79:1,359 98 

1. 686,82S 95 I. ~,461 54 I 1. 684. ~'1 n 

2,886, .21 t» 1,333.6-16 26 4311.870 06 1~'1l. DIU 08 1. Gu9. 332 26­ U'j~. j:-,,1 82 

12,565.516 62 1 I, 

--181.829 01 1-~I~G9'.l 62 

==,,=,I==--====I~ _=-= 

-==-=1=­

=--=I'==---~

l;"057,IStl 431~ 521~mDi , .

--:;:-371.20~ G21--1,SC3 91 l-----:r.~

COMMISSiONER 01-' INTERNAL REVENUJ..:. 

DLSTRIC1.'S. 

1I1'W VOllK. 

SOIlTII 0,,"1101.1:<.0.. 

T I!!<SEdlilll:. 

TI::U.tl. 

J'I t di~lri~t. :::::::::::::::: :::::: Tblr.1 d••lrlct . .. .. . . . .. . . . . .. ......... Pourlh di81.riot . 

l.. R~Nl::I:\·' .."ANIA. 

8eoood.dls~rjct ::::::::::::::::::::::: I'Irtb dI8moL . 

OIUO. 

Vi l ellstrlr.! .. Sixlh disITict .. Troth dI8Irict . Blo"cntb di8trict . Bighteenth di.lrlot . 

.UoIOIlK(.o\l'I; IIKCBlM'Il. 

_REC.:lPlTOL4TION of /lBCEIPrs frolll each GENERAL SOORCE of INTER· • . N.dL REVENU1." 1·C.-Colltinlled. 

l'IIlUtNJA. 

tcon.\dl.lrict ·· ····· .. ·· 1 1,518.:173 881 022741 I,GIll.05114 Si:.ur1h 'liMlict................... 730. 134 04 730. 134 04 III Ili.tnet __&01.131801_ 258 l!) 803,97301 

3. 052. 639 72 6Sll 03 3. 0:;2, 058 79 

======, 

Fifllt di"trict . Ninth district . Twelfth di.lricl . Nln.teent.h dislriot . r ot..·.econ'\ distric.!.. ' , .. r ...,DI)··third di.met .. 

WU;CO:ltlL . 

~t ~liltrict. 1 2. {6~. 958 58 ' , 2.465,958 58 Tb.:l ~trict _............................ 151.41277'.............. 1~1.41277 81x~h ~18lrict , 24l. 74~ 40 2-11.74540 atrict................... 173,901 03 10 28 173.890 75 

3:033,UI7 7S!---W"28 ---;l,033,oo:i"5O 

ifr1n\:m~~~:::::::::::::::::':::::::::::::::::::::::: 

~~~~i~~~~f~i·.::·. ::::::::::::::::::::::::::::::::::::: 

Tbll'<\ d,8triOt . }'OllrlcclIth distriot . . 

i:f~Y~:'~&!,1r8Jb:;~~::::::~; ;~~~: ~;~~:: :::~::~; ::::: 

G,3.6 S9 

3.268.6 

Refunded. \ Nut tolnl. 

...GGRIl.G.o.TE KRCall"Tl!. 

:!'ll,(Wl66 

470,70.1 13 2. :'141. tlOll 9G 

5,0I1.~ 72 303,2\11 89 001, 2~8 2·' 

6. ToO, 165 

'l'ot,,\. 

2, 22'2, 059 15 I 76 00 

1,958,811 00 1 \ 1,058,lHl eo IIr~.r.2U 32 .. .. .. .. . . Ill'l. 526 31 

_ 80.721231__7690 80,644 as 

2,221.lIlI2 2lI 

=== 

1, 720. 7S0 871 845 ~I I 1. 719.1lU lie 7.076,453 08 1.081 12 7, (17;', 371 Ile 

a. 361, 765 25 28 $0 3.361.7:10 -16 

I, 931. 6~1 40 262 10 1.031, 4211 30 

~75S4~ __~~~

I 14.842,476 «, 2,266 _so H, 1>4", ~~~

A~NUAL REPORT OF THE 

l.:mu.." .... 

CALn'ORNJA. 

DISTRICTS. 

~ItW J&IUlIl.T. 

FlnOl .lIslrlel. . 

Thlnl.U.lrlct · .. · · .. ·· .. · .. Finlt .1I..lrl<.I. , _ 

3, Cdl, 351> 75 5, 3ll(l 89 ====~-

Firat '1\.l1'lot · .. }"oorlh '1I.lrlO!. ······ · ..··.. · .. · .. ··· Sillth 'It_trlCl --_ .. 

KlllCTtlCKY. 

)!(CBUlA}/. 

Flrot ,1t.LrloL .. FOllrlh lltKlriot - , .. 

)IAMACIlV8&Trll. 

MI880\Jld. 

Secooo\ e11elrioL · .. · · .. · ···· .. FiUh dletriot ••····•.. ·••···••··· · .. SIxth d1elrlot . Seventh ~llllrlot . Elllhlh e1l1llrlot · · . 

lOWA. 

SOCOIU\ ell.trlcl .. Thlr,l e1i.Hlct .. )o'ourlh dl.trlct ··· .. ··..··· .. 

23,075. &» 61 

I :=--1 

Slxlh ,1I.ldet -\ 2,732,133 00 10,408 9S 2.112,72. 02 

B<!""nth dI8triot................ I, 1I~. 7Gl 89 ,......... I, 110. 7(jJ 88 

Elonlllh ellolrlot .. 168.9.0 51 lSS.070 61 --_.-­-----­----­ 4,031. SOO 00 19,408 9R 4,012, 457 OJ 1__.= --= 

Flr.1 ,lIotriot "1 $2,3·12,080 r.5\' $5, Or;{ 80 I $2,337,02576 

]o'ourth ,IIMrict..... til, u.9 r.8 475 47 270.004 11 

-;;~13fS:S3027I-. -2, G07.62OM 

lLLUIOUl. 

Jo'lr.t dl.lriet................... ••••. 8,001.784 74 SSO 45 Seeon'I.U.lrlet..... 22'2. 4(10 84 50 00 Fourl b .lIotrlct.. .. 301. 3\~ 27 50 00 

F'inh ,1I"trlot...... 13,298, GS7 18 . Eij;hlh dl.trlot · ·.· .. · ·...... 003,ll<i:8 47, . Tlikt."nth d18trlct..... .. .. 3'I7,7El 11 2,282 31 

24 
--

26 ANNUAL REPORT OF THE COMMISSIONER OF LNTERNAL REVENUE. 27 

A.-RECEIPTSj,·om each SPECIFIC SOURCE of INTERNAL 

.•.

..

..

.

•

..

. 

-

REVENUE by STA.TES and TERRITORIES. 

DISTILLEll 6PIlUTK. 

----:~~~..s . ~~ ....:: d' I i= .: S~ c;I I::::l .$ ':I cD 0 0 H ..... "(3 o:o;l l= • .~ .a~'5·a~~ d1S~~ S g u a 3';; (,l 8 0 coB J,.. C:,Jl( c= .S § ~~.,QgQO ~~~i's - - ~O a'lC,) "" ..8
 O'::lQ;::;~ 4'1~=~ (,10 :s '1l ~~ ::::;. '3 ~['~~o,~ ~W~j .. ! g.. §. ~.£ 'a: .;>A!=l,,-.c c.;i"-'tr.... .. _... 0"..0 --0 litI-:t ;a ..... 41-". 00 _co _" ..... Q-Z Q S~~j	 goo o~ ;;} 'g 

]g..g~ ea ~~~:i' g~ ~...: :~ --;'i §i ~~".­ a;:::::<';: a 0> C..c:: 8 := g ts a .!' e -rd::btS oC1l	 0 .... i-.G 0;;:::" :a "t:.~·;o~ """"oS -"" ... S -= " 0:; ....
 j
 ... O".!~	 "t ;;~ ,£~ cI ...... c:I 0 ot.) H"d.! c:s .... = ':/) '0

~~9~~~ C:~~ce.! oS 'E e-: 

.l3 II "' 8 " g, 'Cl :l-=f	 co co :::; aai -

" j:.O c: ~- 0 A Eo< ------".	 ­ I	 1 I
 

-... $31,071 51 $3,97501 ·1-- \. $45,365 28
 ...... 10,300 65 2.65834 -- .. 58,98830 I 2
 ................ 260,361 76 24, 254 1~ $50 00 I$320 00 $22 60 1,564,022 so 3
 .... .. •........••. 65,396 81 6,064 90 .•..•.. . .. _. .. . .. 64, 100 75
 .•••••. 72,198 05 4.733 31 ___ ""'" _........ 177,793 68
 ...................--....... ]7,16754 80000 ..._..... 4'1,56109 I 6
 ................1..... S,382 49 641 67 . --...... ......... 9,504 16
 .••••• •••. 48,000 21 5,462 50 - 1 5 45 / __ 258,4;16 08
 ...... . . . . ..•• . 257, 538 06 24, 041 71 345 84 1 460 Oft 4, 114 80 20. 546, 765 19
 

150, 030 86 8. 183 36 i 115 00 3, 503, 09-1 61 i 1
 

····· .. ··········1.········.... ·	 S9.065 07 5,333 at .•.. __ ,,11,857 80 1.837,564 80 I I
 

56,232 33 1,733 34 -.. .. 67,347 861 a
 

93,634 11, 23. 9~]G 129 17 240 00 28,268 70 13,314,110 05 13
 

........·.......1............ ]22,3.123 14,008 ~16 1667 ..-· .. ·--1 · 140.52626\' 14
 ........... -- -.. .. . • .. 23,:li2 16 766 07 __ . 24, 008 83 16
 ••••.•• ·••· .. ···1...... ..•••• 142, 65842 17.433 33 1 ~O 00 987 gO 1,453,340 51 16
 :.. 193,145 58 21.850 02, 50 00 40 00 , 1,003 00 1.072, 851 26 ; 17
 ................ 150,658 II 4,77502 -- 1..........
 166.79146118
 ................ 99,432 36 4,550 00 _ 105,682 36 119
 -.. 25,33666 2,09169 29.304 45,20
 ................ 165.083 95 18,229 98 141 66 280 0" 41 011 2,687, 997 96 21
 ............. .•. 44,74370 6,624 99 __ .. _ 52,670 92 22
 .......... •. • ••. 69, 481 27 5, 511; 04 .. •. .. ..-.. 193 50 1.700, 031 31 I 2S
 

..........······1·..... 22,98'J 30	 2,14167 --.. 25.39897 , U
 ................ 30,004 82 650 00 I ·.. .. .. 60,83692125
 ....... •• . .. 154. 042 ()ol 6, 80S 40 50 00 280 00 .. . 664. 098 70 26
 ................ 45, (H4 81 4,829 17 51. SIS 2~ 27
 ...... .. .. .••••• 766. 075 47, 80, 087 64! 87 50 800 00 14 80 2,500,217 29 I 28
 

""" •••••. 46.11077 I 2,887 51 I......... . 56-1.1729612t
 .......... ••••.• 414,164 98 34,283 33 60 00 880 00 765 20 9,034.674 00 30
 ................ 44, 94.~ 25 3, 812 48\...... .. 5.~. 417 62 31
 ................ 471,221 13 42.758 32 273 36 280 00 2.208 00 2,778,200 62 . 3a
 .......... 33,882 24 3,666 67 I...•.•.••.• __ . 38.148 91 33
 •.•...•	 2-1,325 33 2.112 491......... .. 01,937 15 34
 ...... 42,30] 54 5,558 35 139 00 925,664 48 35
 ...... . .••.•. 74,256 69 5,799 98 91,601 41 36
 ........	 11.58060 100 00 __ •••..••.•• 11,97040 37
 •......• .•.••.	 07,871 « 4,712 50 I.........
 307,036 51 38
 " . "... 20,826 34 1,212 50 1 139 40 278. 613 32 I 39
 •••.•• 150.179 16 7,100 01 1 38 70 955.644 121-'0
 

--:-:-: ~OOI415,563 49 !~ 194 20 2,665 45139,909 30 I67. 6l~:O8 63
 

...······1·..···· · 4, 597, 1~1~::~ 51 i~12' 920 00 116.159 50 r:;~~;~~

DISTILLED Sl'lnITS. 

.... .. . a>t-eQQ ",­ e ,0 0 d ..... "'e> ;7$= -;0 OM 0 d~::; 0 0;::;	 I ~~ .~ i -~ a ~;a. ~o::: .. "3~2~~

A 

.... t'~ <> ... =-.ii~ .. ;1e 00; d ... 0 "g's ., <>" 1:: 0 a~ - c:: I §"" a"'~ .. " eg .~S.:f~ l: • ==~ STATES 

RlTORrES. 

AND TER- I £~ I~~ ~t~_0 aU Sf~ S <>..=:l "'" . "" I"gC §.~ co-;< ] ~-c~~ - Q .;. "'il	 I

[_ .. 

'" 

~.~ 1~r( ~.s 9~ =c:lt ... .=::;~~ I ~o '0-"" os:­ j~. <;ice;~ ~;::= g d ._.:l "O(f.''n ;; ~s ",8 fg co; c: ~'5 It) ,,­ "0 .... £ ;1.":;0 os::. a 0 .- Po • ",= r,"= .s~g, ._­ ", .. fiS'.s ..:s .... 

s~'"t": U l:~1l ;g lJ) ;'-;:::1 .t:-e e g~* <> .S a..g 8-a8 'ag,g ·a8.~ ~O~ en en 

1 : Alabama.... .6.402 86 -..···1 $3.605 00 $100 00 I; $200 00 t········· .
 2 j' Arkausa8 ...•.... _..... 4,54911 .••.••. 35,39020 1'··..·· ·1· ··..·····
 8 C"li1<,mia. .. . .. . .. .• 326. 537 76 940. 793 20 7,483 33 4. 200 00 .
 4 Co\(>r:"lo -.. 1,072 32 666 87 .
 

6 Comleotiout........... ~l. 352 40 . 74.809 89 1.300 00 I 400 00 .' -- .
 

I~l~rid~~:::::::::::::: ....~~'.:~~.:~_ :::::::: :::::::::::::: ....~~~ ~o . ....~~O.~~.I:::::::::::::: 8 Goorgia...... 39,504 64 1 163,164 63 1.5Q.8 65 800 00 .
 9 Illinol. 5, t28 13 ,20. 241. 700 81 5.762 51 7,483 33 I..•..•· .
 10 Indiana................ 2-1,730 15 _....... 3,319,360 24 1,058 33 516 {J7 I····· ..······•
 

11 1",,·3...... ...•.. 35640 1.740.253 8G 70833 ··1 .
 12 Kausas................ 1,030 82 8.251 37 100 00 .
 13 Kentucky.............. 128.279 84 . _ 13,031,804 07 4.600 00 3.200 00 .
 14 LOI!i~lnna - _.... 1,650 00 1,600 00 .. - .
 

i~ I~:;!a~d·:::.::::·.::::: .. ··37:565 89' :::::::: "i:243:M226' 'Twi'G7' "6:533'34'/:::::::::::::: 171 :MaS'l',obusettB . . 4,459 50 .. 845, 344 80 3, 158 361 3. 800 00 .
 18 Mioblgan 358 33 1.000 00 .
 

III Minncsota 1
 ·1 1.10000 I 60000 ..
 20 Mls.i••ippi .•• 1,8li 10 ,........ 50 00 ,-- .
 

21. Missouri............... 4,42269 2,4110,057 0213.741 66 6,00000 .
 22 i Montana_ __ 2,14380 158 341 ..
 28 Nebrn8ka ......• _ 1.720,539 00 100 00 200 00 .
 

241 Ne..ada -....... .••••••....... 27500 I ·..·· .
 25 Ncw Ramp.hlro.. ....• 301 50 29,591 10 100 00 200 00 .
 26 N..w Jel'86Y .•..• . ...•• 240.604 4.3 $0 70 231,342 30 I 1,770 83 200 00 i .
 27 New M..xico . .. . .. .. l. 026 00 14 40 I 400 00 .
 28 New York.. S9.937 74 1,625.876 72 18, 454 191' 14.483 83 .
 29 Nortb Carolina.. 76,555 38 438, 602 64 516 66 ..
 10 Ohio............. 26,603 06 1 8,644.910 74 4, 416 69 9,100 00 .
 

31 Oregoll.......... .•• 732 60 3,329 29 400 00 200 00 - .
 

: ~t~~~)i:h.':.tg:::::::::: ....::.. ~:.:~. :::::::: 

'''1 .:~:~~~~~:.~~. 16,~g g~ I'~~::~~'~~' :::::::::::::: 34 South Carolinl\ 5,175 06 ' 30,224 27 100 00 - .
 35 Tennc••oo............. 73,349 55 802,516 74 800 00 400 00 ...•••••..•••.
 36 T..xas ,....... 3,15760 _....... 6,6288111,15833 60000 .
 37 Vel·mont. 239 80 ..
 

38 Virginia............... 124.2o-l 92 107,567 99 591 66', 2,000 00 .
 39 WC8t Virginia.. 16,387 25 239.547 83 500 00 .
 40 WlaCOD8in................................... 793,551 25 1,775 00 3.000 00 .
 

Total ..: 1,321,896 88 70 160,920, 324 39 , 87,280 22 1.80,650 01 I······ .
 Collection8otfi8cal :I'ear	 I I
 

ended Juno 30.1884 1,023,350 85 '170. 631, 860 48 11l7. 214 58 j 86.658 34 .
 
28 ANNUAL REPORT OF THE COMMISSIONER OF INTERNAL REVENUE. 29 

A.-RECEIPTS fr01n each SPECIFIC SOURCB o/INTERN.AL REVENUE, !fc.-Colltinuod. 

TOB.\CCO. 

• l:; =.;; I" '<i".;I0 ...3... ...t .~~ 'L:~ .. ~;::~ ~~ 1..
 ~~ ~-o k~-g ~g~ S'; .
 ~~ ~~, ~~~ AA o ~~~
 ::s a :::i .:; .~ t~ '. ~'tf 
 ...... c ~:: "'" ~~ e
 

STATES A"ND TER­
 ~'... t;.E c':S'S '0-:; C:z .~ .
 

IUTORIES.
 :!l:; !i~ Ht ~!;;A ~~.. .:.~ 8 2.3 ~s-=a. :S~.r;; ... 'S 0"-:
 

~'~M Oo:rl~ .... " e~::1 s~~ .. 
 '5;:<W .:g::*' ~~~ ~r=:i1 ~~~ 
 't!s"tf "Qg~ _t::'l~ ~~g _l:?J't1- ::s
 ;:"t:$ '=:1"0 a tT s::: c <:l.•:;!..c: :! F: g 
 

:;-2 :oo~ ... ::I 0' ~i'SJ! ....... to. _ i~.,J.,; .... J- t;-.. ~i~ .... - _ 
 c::Q.... t(O.... ~<:,)'UI":' ='""'0' ~t.l"'" =:
 .~'-'='S .=:::~ .!i':: 1',1:i .';!-"f; A* ~il"5 ..!! o 0 c c \,,) 

I .A.labama............ .. $5,106 3U .---1 $2 00 ..•....•....•..• I-i-­ .•.• $161 60
 2 ArkRnsna . . 6, ~36 28 . .•... , ,................. 91 00
 3 CaliforniQ............. 489, 355 ~~ ., 1 2,839 22 4..... 2,013 00
 • C"lol·ado.. 17,06G 91 , , 2560,.......... ....•..•.• 300 00 Connecticnt ~O. 692 15 2 50 \ · ..1...... 1,764 00 D~lawaro 10.437 lU _....... 197 50
 .::,~:·:I ••••·•••••••• 7 ]'!ol'idll... 100,426 97 " 3GG 11 _.. 1,061 60
 ••• ' •• _. - - - - - - j' ••• - - •• 

8 Goorgia. . . . . . . .. . 8. 506 62 • 00 197 50
 1~ 1lIInols............... 507.063 78 $21 3~ 3a9 G2 6,822 65
 .....~.~~.~~J:::::: ::::::::: 13504 I. .
 :~ ~~~::~~.:::::::::::::::: i~H~~!~: :::::: ::: :::::::::::: :::::::::: :::::::::: i:i* ....''''ii'00' "'$230'28' 1 Kentucky............ OU.453 00 23 04 "................... 1,381 60
 • Looloillna.. 121.755 57 28 56 5.248 76 1 835 00
 3,55-! 80 ..
 15 MaIno. 12.720 88 363 00
 684 ..
 16 Maryland 277.926 40 67.980 88 ...•.. 4,378 75
 31,788 04 .. 3,880 17 ..
 

18 Miohi~lm............. 24~. 724 11 30 5·l 3,IJ9.l 25 3,264 00
 17 Mn6sl\cbuaott......... 275,022 53 1,075 61 '''1' 2,906 60
 4000,1 . 10 Mlnuo$otl\............. SR,135 40 089 00 ••••· 1 .
 

20 )'f~s.i.alpl'l. . . . . . . . . 1 20 '1' .. .... ....•. 4 00
 21 M,86onn.............. 180, 137 50 86 22 4 80 3,508 50
 ·....:i;608 '26"1:::::::::: :::::: 22 Montana 1,121 40 I...... . , 2650
 ··············1 ············1 23 NobrMka.............. 35.07708 200 8110 fl4
 24 No\'a.h................. 885 00 5 00 18 00
 80, .. 1
 25 Now HOml'Bhiru 10,108 96 . 206 78 201 50
 211 :Now J or60y . . .. HI:!, 100 46\ " 26 95 4,684 50
 27 New Moxlco.... . .. 77 40 14 00
 28 Now york.......... .. . 3, 31i8, 266 N 120 51 I 328,082 43 $114 15 25,605 50
 ..··io;:iSil·9S· 

4,854 02
 

lIO Oblo................... 735, 121 60 135 93\ 246 82 $02 50 8,520 50
 29 NorlJl Cnrollna........ 7.0H 41 60,863 01 .•..••.... 147 00
 1,522 88
 

31 Orogon :j,707 34 107 60
 32 PonDa~·lvonlllo......... 2,228.209 63 164 541 211 52 1......... 23,952 80
 .'" 65:sis'iii'I: ::::::::::::::. 33 I~hodo I"land......... . 26, 62.S 12 397 60
 3. South Carolina.. 3.40086 9300 ,.... 96 6IJ
 35 TenuosBeo ..•.•.••,". .. 8~ 669 75 \... •. .. •. 164 50
 :::::::::::::}::::::::::::::: 36 Texos 16.238 54 00 73 368 76
 37 Vermont............... 10,150 89 130 60
 ::::::::::::::1::::::::::::.::: 

8,046081 ..
 

30 I WOBt Virginia.. 12.,228 16 6-18 00
 40 Wisconsin...... 264,958 S3 8 22 31 50 2,917 00
 

38 Vu·gilli".......... 8~" 122 35\ 11 34" 58,573 05 882 00
 

3is'72'1:::::::::::::::: Total 10,0~30, ~ ntl 20 i~~~29 14 1 02 59 114 15 105, 130 
 

Collee.tioll8 o{fI.col year I
 

ended J una 30, IS84... 10, 364, 90S 8~l I;l, S9G 44 I 453,972 57 U3 436 01 aD7, 062 III
 

a InchuUn!( 820 colleck.l at $10 per annum. , T::' v ludlng $41.67 collootod at the. mttl of' $5011 por annntll.

- TOBACCO. 

'0_ ;; ~:gGO tiS Jt.~.§ ! .r~.~~-ri 'SQ'o

" 

'0; le~ ijJ $:~t ::t ~'ti .3 .;j eo ... oc;'e,,"1l~~ .s .a]-: "'-lj I: -~ u....;r;> i:c: 05 I
 O:::l~~IICO~ ~~.~~.5 ""

on 'S

e e~~ ~~ ~-~.:: ij ~F~.! .. ","'" .'lH 

'''''t , ~-a.a :"g'~ 5~-a ""g ~~;; rd .;..-.r.; o:::::=~ ~~oij~~ ... ""~ s s~ .r::s\o.~.

§~"" " "::;; ~:$;~ ~~-:i ~~-~~Q. ~.Q 8~'g 't;> .. S~l.;~ '"l:l . -;0 .~ .. ~'~~;;~6§ ".,..." il ".~~ S~ Q::'I "'-"" ""

~<> ~=~~ 61:: ... .~ ~.~ 3· g 8­ ~~d~lli~t ... --,: "'­

.s~ sj; .::­ -- tg ~"" .~1< 1,., ~~~ , ;~,,:>_!;u.5t .U .... ~~§ fe:'" ·s ~~~r "''''::i

~~ .. p?~&=~ ~~~~'=~~ .S ! -;;1lo ~." . ].5 s~ e~~ '5~ ei1.§ ._~~

o;~i·.3~~ .; lii~ Qc,)~. ~'*'_ Qg~~·,;8 l;;QQ ." ..... ~=a"5 ~~~- "

f ~'r" u 6.~ Q ~tl S ~~'§~ ~~ ... 0 ::l ~-5q --

·~gH, ~l~~ ;; ¢cW') ~l;d ~J;~~~.9 =­ .g t_~·R.S " 1V· ... C1 ~~.s ~~~'Q. I
 Eo< E'i Q" Q Il:;

I
 
---- --

30 ANNUAL REPORT OF THE 

(I]oolu,IIOI( $11) ooUcotc<l at l,ho rl\t.o of $10 por lUJnum. 

b IuctulUol( $100 collocted at tbe rale of $25 por anoum. 

:9 

40 

31 

40,002 52 

.'0.700 93 

= 

~:s .~ II: ~l:!l

@~

t;~

.:'" "" -; .~

~~:SS

Q,~

~~....::

~k~ -...;-~ .§ g.~

... ",II:;' "''' ~o_

TOBACCO. 

<I'" 

~o

,,>

1t§ 

s~

~3~..... o~ .. 

,.QL-4";> ~~i

oOd 

~..:. ..... ... 0 0 

0°'" ... ", 

~~e

~o Q 

~t.00 "",,= 4>." .:: 

Po< 

$720 

"0' 

.=a'il .. 

E-5 <> • 

~E~

1..!<li> 

c~~Q",g 

-gt] 

~~~ -s 

.£ ... i :g~'f!'#''''' 

..... 26 '~o'I::::::::: :1"'$57'30' ........... 840 

7 SO 5 70 060 

of INTERNAL REVENUE, tf·o.-Contilllled. 

COMMISSIONER OF INTERNAL REVENUE. 

·····23·40·1:::::: :::: · 2i·60· :::::::::: .. 315 60 58 05 7800 11 70 18 60 $11 25 25 60 420 1050 61 20 2 70 13380 ,(830 

199 20 3540 100 00 7 65 284 40 5220 17640 54 00 2640 1530 

..·..24·60· :::::::::: ....:ii·60· ........... 870 12 00 9 90 

..·..79·S0· :::::::::: ....i,·io· 38280 35 70 

.. i:-i44 20 I:::::::::: '--2:55' DO' 3 00 3 00 

....:~:'.~~.I:::::::::: ...~~~.~. 1.407 60 I.......... 230 70 9660 .... 360 

--. -----. ... 21 00 I , 5 10 375 3 GO 16 20 1 3 60 

21 00 I..•· I · ....... 1'" 30 - 26 40 I 741,4'15 36 1,311,797 2;' 

5:85.165:----u.:?51 1,148401 2G,.107,OSS ,18 1 17,747,00,;11 

1 490 31 ;-~ 67 I 1. IO:l-~O I2G, 002, ~!1~ n~ r~7 573. 7~2 8H 2438 

.s3~ ~h •. 'ti;s* ·5..:: -..q iOj;-ij= 1l~ ~o ~~S :!l;...,; hoi

: fe S.; !l';~ ~"" o<~'if ~1" 8 ~~ ~.~! .. ' ]H !~~ h:i ~,,~ -'"S·:: t .g'" _""il' -!! .. c .. ., - ... a­ :;~~ ~H I 0-;l'il

... 

~~,"'~" 1\§" 

",,"~.9;

~:S.~ I]'~ll "'bC~

A.-RECEIPTS from eaoh SPECInC SOURCE 

Collootion.offiscal year D'led JUDO 30, 1884 .. 

1 · ..· $15 00 . ,3000 . 

. 11250 I . . 

. 65 00 22li 00 00 63 00 00 

45 00 65 00 . 117 60 . 

__ 2125 . $162 50 59875 . 

345 eo .. •••••. )5 00 . 

' 102 50 . 

~~~~~:::::.::::-:::: :::::::::::: 2Hi! ~~ I:::::::::::: :::::::::::: ::::::~:~~: ::::::::::, 25 New Hompshlre __ G.932 10 1-- ..-. 165 at t3 76 26 Now Jersey............ 3 75' :IF. 359 20 ! 74 00 473 75 . Z7 Now Moxlco __ 5.97010 . 28 New York 77 08 144,002 50 579 50 60 00 1,561 25 30 CIt 29 North Carolina........ 376 20,325 84 1,018 00 7ll875 . 30 Oblo.... 33 12 81,088 50 25<1 00 683)8 . 31 Oregon........... )0,11709 . 32 PeDDs}·!vaoia........ . 30 00 121.798 40 205 00 •••. 682 50 33 RllOl!O leland .•••• _. . . 8. 121 00 167 50 84 South C.rolln.......... 15. 316 30 15 00 15 00 35 TennU800..... 18,640 32 216 00 197 50 36 T6XlUI ~. .. .. 31, 870 51 12 00 6 25 37 Vonnont ". 6,43905 4500 38 VirjtlniJ\..... 18, 182 71 1.152 25 20 00 

39 West Virginia......... 10,3~5 49 5750 1 \" . 

40 Wleoon.ln :.::..:..:..::.::..:..:..:~1~__30 00 I__~~.::=

Total l 191 93 1, 15g, 705 85 I~~ 212 50 6,940 01 33 76 

--: I~ I 923 77 11,135,862 43 I a<>, 117 491 197 to b7,642 76 

j 

ig

g-:

RITORIES. 

1STATES AND TER­ 0" .:;:1 

~1

a g 

.e.:e""

1 AL~lll'tna :.. .714
 2 Arkansk8..........................
 8 Callfomh............... 750
 

TOBACCO. 

Colorado 187 1
 

5 Connecticut............ 15,104 90
 6 Del""'llro 8.347 ,{j 18 00
 7' Florida.. 6,62360 ,
 8 Georgia 1 24,37085 54 50
 II lJliooJe............................. 74, 924 71 150 00
 10 Indiana.. .. .. 41, 550 64 G3 00
 11 Jow.................... 938 36,161 00, 1200
 

12 KansM............................ 28,493 60 I 6 00
 13 Kcnluoky 813 23.7G3 88 50625
 14 Louisiana............. 5 20 16.7113 80 253 00
 15 Maino................ 14,055 50 I............
 16 Maryland 1-- -- .. 27,81880\ 7350
 17 MasllaCbnseU.lI __ 41,624 60 69 00
 

18 Michtl':an .. · .. · ·· 1 40, aSS J1 47 60
 19 Minooeota......................... 22,542 41 I 23 50
 20 MilUli."ippl......... . .. 14, 405 00
 21 Mis80l1Ii 5 00 44,830 30 338 00
 

§ 1
 '" 

"",0 

~""= : . ::~ ~~ ~:~ ;<.'3 ~~ :l­ ~~!i ~.* _ .. .$! i I g 

A ... 

$17.30810 1
 

14,600 70 $42 75
 32.56850 4800
 10.81G 40 I
 

--'-­

..KllHf:l\'rIm I.IQL"ORS. 

... 

o
 

]..;


...... 

,a.,­

"
 .. " .:> 0

2
 8.~

f- Q ." " 0'"

i

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~:S

ale 

-0 '8 ga - So> s .. 0

Joo0"

oil • <:> • 

~g 00 f ..'")0 c -... ~i ~~ g ~~ _H 

0- 0'-: .... d .~] ~.:

=c= -'" ~o =* ".- s...:: ~:5. ",0 

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~'a ,,~ " ~s .. ~.5 ;~ -'".-::=. "' .. oxio ",0 -:;:-- "0 " oil "", ?;; ~;:: :; :-c= " ;)-... .. <: 1i1-5 ... " =-.c 

$12500 $305 83 

· ... 1<: i50' 00' 14833 

4.155 86 1.-1.0000 1.424 99 I I. 716 67 2.005 06 300 00 225 00 · .... -- ...... 38 33 

: 9,341 6G 100 00 689 18 12,279 69 I 4,00000 3,4.866'j , 6.333 33 2.97582 I 391 rJI 1,019 17 2,006 6'j 1,761 69 1, 000 00 351 67 

· "':i:908'a3' 1,478 34 , 3.655 04 I 3, 11~ 68 7,408 39 : 7.725 00 3,70251 

7,541 66 2,47000 

· "'~:875'00' 3,248 43 , 3,733 84 1.63333 1,307 50 2,77500 1,83760 

1,316 67 407 51 I 

~oo 00 3,335 00 3,3r.B 33 7,12749 300 00 42668 23,725 00 47,80S 59 

"iz,'sso'oo' 68667 5, 896 69 2. 3:13 ~l 2,001 69 20,908 34 14.36595 333 34 1,075 07 10000 26249 47739 40333 ~108 33 10.514 21 · .........._---- 1,16668 100 00 62334 600 00 ~53 321 12,550 00 3,805 01 - . 

1
 ·~E:~~ I.....~~'.~~~.:~ 2
 550.407 53
 467,047 01 3
 28. GOO 20
 95,32670 4
 108,471 28
 llG, 005 3a 5
 180,170 14
 18,540 70
 6
 208,29'J 09 7
 

8
 38.972 67
 .... "O:,3i'00

1,306, 1>l0 46
 I, Jl4, 155 73
 II
 179,374 33
 331,76741 o 207.833 49
 16G.737 02 1
 81,84778 17,828 05 2
 1, 282. 366 26
 230,768 11
 3
 397.450 48
 84,889 12
 4
 27.608 00
 914,838 18
 5
 ....3M:682' ilr, 369.098 16
 8lD.476 20
 7
 990,47647 360,456 !l4 8
 113,518 09 257, 465 4~
 o 11.41060, . o 2, 509, 280 65
 I, 058, 600 87
 ~1 7,217 46
 24,556 82
 22
 G1.71360 100.311 6;J 23
 5.20800 22, 1~5 01 :4 17,75347 296,10638 ~5 2, OO~, 212 81
 881.lf54 'II 26
 6,001 50
 u,733 lr, 27
 5, 139, 698 28
 5, 955,718 ,19 28
 I, 114, 662 01
 10 67
 '9 1 936 395 32
 1, 5fJ.8, 456 (17 :0 , 14; 995 51
 42,770 74
 :1 2,657,502 45
 1,834, ,164 3:,
 32
 35,413 08 :',O,77:J 2:; 33
 19,24776 S,651 311
 34
 102,035 97
 9,1880:: 35
 50,117 \15 17,247 J!) :6 16,0:14l G4 :7 2, 71O.IH-l ~O I 28, 67;; OU
 :8 199,739 -19 I 62, 1,,:, 5i.J
 
COMMISSIONER' OF INTERNAL REVENUE. 33 32 ANNUAL REPORT OF THE 

A.-RECEl PTS of lNTERNAL REVENUE, 4·o.-Continued. jr()f1l each SPECIFIC SOURCE 

",1 28 $386 871 1 $661 24 $1.032 42 $:;0 05 I $347 43 ' 214 38- 21 31 411 45 460 0(1 S 08 657 65 1,558 4.9 2 01 12 10 562 14 2.294 00 :1 58 2.872 42 9 ........... 90 60 130 00 I, 056 O.~ 220 00 1.502 2-l 4
 

1 ....~~~. ~~. •..~~~. 8 ~ I:::::::::::1:::::::::::::: .......~~~. ~~ ~~~. ~J ....~~O. ~: ... __ .0:8. 72. 1 818 63 10360 10500 2'J923 1

9 11IIuol~.... .....• 0,887 ll6 1.143,698 08 . J.~~. ~~ 5,~~ ~~ 'I':::::::::: 72:304·70 .. ·..4:.i:io·.jj·I 9'j·S7· "'i:ii26'80' 7~:~~~. ~~ Ig 10 Indi'lD~................ 4.852 00 344.631 17 " .
 014 72 10 8J ~. 890 00 87 39 250 07 3.251 17110

g I{;.,'~;~·.·::.·.·.·:·.·.:::::, U~ ~b l~~:~~g 3~ :: :::1:::::::: :::::::::::::::: :::::::::::: ......~.:~ .....~~~.~~. :::::::::::1 1,8;'~ ~X r~~ ~~ ......~.~~ ....~:~~.~O. 5,n~ t~ g 1 51 5,928 68 2 25 813 48 1. 50~ 76 512 32 8.010 49 13 

14 Loni.i:m" __ __ 1.110 -12 87.35121 -- .. 13 KOlltuck\' 1.59166\ 237.0fj8 13 ----.. -- . 066 25 58 62 I........... 530 43 1,901 16 2·1 19 3 30 2,f,20 09 I 14
 

50 00 7 92 I' --.... 137 00 4·10 :)1 2 00 [>8 :,1 GSI 99115 261 2333 201 &1 2830 1441>3 3US 19 16 

17 1 :Ma"""chnseLts .. __ . .. .. 8.822 08 I 839,OS8 35 . -- -- -- . 

l~ I ~~::~;·~,,;;(i:::::::::::::: 2.~1 ~~ 4o:':lf,~ ~~ ::::.::: :::::::: :::::::::::::::: :::::::::::: 32 55 360 30 6.047 26 2S0 00 06 725 0:1 0.3&:l 64 17 

18 M iclJl::au 5, 307 ~2 I 378. 9-H ~Q " .. " . G4 18 f)7 31>0 00 ~80 20 281 92 804 61 I, 041 70 18 

........... 37 $5 00 2,,0 10 lf14 90 15 1.108 52 1.560 01 '110
 1010 70 42500 250 1403f> 56R of> 20 ...........i 6 76 1,100 15 831 8S 1 75 3.089 05 5,030 16 21
 

22 Mont.lll:>............... 1.370 84 30, :!26 82 -- .
 23 KcUl'''"''a........ 4, S6S 82 I 111,OSO 59 -- .
 

m~~~~;rf~~i.:::::::::::: ::~~ ~~ 11,::t5~ ii :::::::: .::::::: :::::::::::::::: ::::::::::::1 ::::::::~~:II::::::~:~~: ::::::::::: :::::::~~i:i;~' .....~:~~~.8~. :::::::~:~~: :::::~5~:08 ...~.:~~.~g : 24 NO\·"'!:I ·.. . 22017 25,:l31 691 -- -- . 25 New Uarnll~hir.'- .. __ . 2.30d 34 :lP2.249 72 i' -- -- .. 1.954 G1 400 00 J:l 50 , 170 50 5S~ 05 1 25 

20 1'0\\' ,J"rsoy Ii, !lG~ (;0 900,0,;a 11 .. l 51 24 59 __ 1. SOl 20 22000 229 16 6H1 52 2.0:'" 56 26 

..· 1 · · .. 300 "... 17610 1.910 27 

2;; N~w York .. 22, 141 05 0.052. fi92 01 . r. NowM,.,XiCO........... 1.97-1 fn 9.41:) f)7 ···--.. 1.. -- · ..1··· ..·..··· · ..
 5,019 15 180 48 12.857 32 16.141 78 II 02 970 21 ~O, 157 Al 28 

20 Norll, CUI'ollua ~,,3 :l:t 1,700 67 -- . 14 6S I 140 61 --........ ....... --... .. 436 9fi 191 40 5,504 61 6.273 6:l 29 

30 Obill __ . __ . __ .. __ .11,18125 1.589.02212 ' -- ------ . 311 76 77 12 710 42 3. 602 55 33 51 1J39 22 5. II:) 42 30 

31 Orc;!ou . __ >i7H 10 I SO. S5~ 91 , .. .. __ . 35000 10000 45000131 

321 POlln"yl"'"ui". __ 15.780 ~3 1.891.582 81 , $25,00000 $25.00000 7. OW 20 i 409 24 71 00 761 20 1.830 AO 1,202 21 1,096 03 11,816 51 1 32 22960, 60901 __ .. 12140 __ ' __ '" 55 40 79280 33 

34 50.,t1l Car"lim' 45000 0.46370 ·· .. 1 • : . 3.3 ; Ith"<.l,, bl:m'l...... .91 67, [,2, H73 3:~ " . .. -- \ 18 53 376 04 579 40 S8 30 2.806 66 3.809 53 3,1 

:.J5 l'4'u1Ccssc':: .•• •• ,..... 64583 10,71-:1: 58 •••.....••..•..• -_ ••• --_ .•••.•.•••••••••••• 3,0193[, 15,10506 _ 15.10,0.535 

36 1'<l~"~ . 6.852 10 3i1.24' 66 -- -- . 102 10868 __ . 100 3.75235 :1139 96305 4,811'2 ~7 36 .. --... 2690 __ 14500 . 183f>l 355·14 37 37 I "'<ltnloul................ 30'0 f.7 1,533. :10 ." I..·..· .
 63 I 361 08 5 00 -1,0 53 3, 126 77 312 01 300 3S 4. ,,56 10 38 

30 W('_L Vitlt;"i" __ 300 00 63.058 82 .. , . . 38 ViJ',!:loill .. . .••. .. 783 34 30.231 68 .... •... •.•....••.......•.•••.••...
 4,30 i 3 12 714 50 I 89 412 10 1,131 61 30 

40 Wi,ooll.lu............. 3.39384 1,:134,42:111 --· .. · ..1.... . . 1 05 I 16 36 300 00 71S 35 1 59 469 94 1.1>03 24 40 

Tol,,1 __ 1:l9.87'500 18.230,782 0:1 =~!--:--:-:-:I 25.000 00 I 25,000 00 '::' .:lO ?5130. 038 39 8~OO J02:Jii7'45 ~30- ~7ii3l 28.l037-l 22;'68iW

Colh'otlull" of II Ro,,1 =~-==I .v,·M cudael JUDO 30. I 18&!............ ...... 140.0H r,2 ,18,084, or>l 11 j $7 23 I........) 434 61 I 441 8f
 26. 2~ 14120.721 71 190 00 I 35.591 :19 203.4Yl5 901 I, 310 601 28,248 3·1 j2S9.1H 121

FKRHESTED LIQUORll. II.u1K8 .L'lD BAl<K~R8.

'd ..... ~~ ,,,. ~~.£ ~o .e "" 0 ;-{: i~.$gf''''' is ,Q • 8'; """" CIII,-rn~

~o 80 .. " 0 .... :::l "" ., .. ­ E ...s ;;g e "0 <l" f~"'.: a.s° tim ,Q gri ='008
 

Sl'ATES AND TElt.1 "....::
 ... e ~";

iS~ ,Q' ... ::l,,8 ~~§~.~ gf .~

8'"

RITOalES. " -o~ Q .... 

..­

e.:! ",0
 ." ~=.Q.~ ~-: .... -ol =" ~~ ~ESg~g

"

" I~~!

a'~ ~g ~r;:

.~~~ oELScD '0 ~] -Q'; ]~ ..!Ill c=rn ~''; "'=!. 

~.!. 0 .... 

""­

f~0,.::: ­ j~~:a':: .. ,"0;;(,;:1: . 5 ..'" 0.,.:5."= "= :'¢l ~~ =~:::~

'::~..-.I '0 d cc~ :s '0 ~a~ «" ~:3U2~g 0 :-< 0 Eo<

liAlalJama.............. $:l0601 $2.7492"\·· ··· .. ··· ..1···· ··.. ·····..·..······ 

2 Ark''''.''.............. no 8·1 OlD 17 .. 

3\ California ,..... 2.006 :,tl 486'~"7. ;17 \ . 4 I Colorado ,...... 2.14554 100,901 70 I" . £) COU1JC'~tiO\lt ,. .. 3, fl..85 ·15 125.63251 .. __ .r., ." or •••• __ ••••••• 

61 Dd"waro.............. 1.7017 19,40321 . 

~~~~~:~L:::::::::::::::: 1,~~; ~~ 1I.~~~ ~g ":::::::1:::::::: :::::::::::::::: :::::::::::: 

.S rltlUI.TlES, ETC. j 

e ! -d 'll .S'" <; c; a Jl 0

.. " "'.: 01 otS: ""1>0 ~~ 8 "" 

a
 0= 0
 ,; ~~ " .:i f:--." :.t: ~~ ",Q

<! t c::" 111l ""..

0 

gf "" ... ;l

" 

c::Ei " ~l:2t 1>0 "'., C " 0

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P" ., '13 " 0­ " 0 0

Po< P 0 ... Eo< Po<'" 

$2,481 91 'II 
34 AKNUAL REPORT OF THE 

COMMISSIONER 01" INTER""AL REVENUE. 1:3 

A.-RECAN7·ULATIOli of' REC[i;Il'TS front each OENERdL SOURCE of' LYTER. 

NAI, REVf:NUt:, (lIId ri,t! .1.1IOUNTS REFU"'-\'DED ill the SEVER.:1.L·,ST.:1TE8 A.-R8C.U'lTUL"J. TWX of RECEIPTS f1'()T/i C<lcll GENER.tlL SOURCe 0/ INTER111/(1 TERR l1'OlUJ~S. S.JL REVESUE, ,l·c.-Continued. 

-------;--------­ "'''t~m~TF.1) r.1QUOlts. I)IlHILLRII 81'lru~1 TOB.\CCO. Il"SKS ..."U O"SKERS !''1'ATES ANI) STA'l'E!\ AND TlWRITOHn:S. TERl:rTOJ~ms.

TOlal. IRdundCd.: XCI IOlnl. T(lt,,1. Ref"n.I~1. I Xet tolal. , Towl. n(;~"'le(\. Total. Refunded. I :N~l 10lal. 

Alnbama $4~. 355 28 $~.J3 11 ~s. ,102 17 I $2'2.6?}, 6'2 $2 56 "l~, ~9 01 AI.homn • .. 1 $.2. 749 ~5 1 *2. 7~9 25 · .. · 1· · ArknoMe .. U, 30 08. ~<>8 30 25.53.. 14 313 00 20••\9 14 \rlf.l..a~ .. 910 17 919 17 

C&Uforn,,, I,~. 02'2 80 151 31 \, 5113. s:,s ~9 559.407 53 l>5,311 16 5:".096 3lI C.•II/owl,) 48r.,857:17............ .UlG.857 37 ::::::::::::::C::::::::::::::::::::::: .


Colol'Qdo.... l»,10C,17(' 61.100 75 2S,6911 20 28.690 20 C"I,,"UI" , 100. !l(J1 70 "I 100.9111 70 

C(lnOlcli",,1 177.70.1 CS 177.7Q3 6S I COIIIJl'~llcut •. '" a o. 125. m~ ~1 ,..................... 125. G3"l 51
 lOS. HI 28 , 10l!.471 21 ::::::::::::::1::::::::::::1:::::::::::::: Dem" .,ro........... H.5II1 09 49 65 H.511 H ISO. 170 14 ISO. 170 14 j)..I""aru........... 19.453 ~I 10.45:121 , .. Flori<1n O.5IH 16 9,501 HI 208.:r.l9 09 208.2ll9 • Georl:i"............. 2(,9.446 08 372 91 25$,073 17 :lB.972 67 33.9i2 87 .~~O~:~jn·:::::::::::: 11,~;,g ::::::::::::, 11.~~ :::::::::::::: ::::::::::::1::::::::::·.. ·
 lJIinul•.•.•......•• 20. 64G. 7G:, 10 b953 12 20. :H5. 812 07 1,306,649 46 73 92 1.300.576 Sfo Illilloi~ 1,143.69898 <1$2, 180 S7 1, HI. iil7 2\ .. 

Ilidlaua "13. 003. 001 61 19,307 50 3,481,697 11 179.374 33 2 5Q J 179.:171 a:a III,nll"(\ ·1 ;144.631 17 311. 6.~1 17 .. l.,wa 1,837. (1)1 80 I. &37. 564 SO 207. F33 49 29 71 207.803 78 Kan."" 07.31780 67,34780 81.84778 __ 81,!lt778 ~:~;~a. ':..::::::::: I~,~:~~~:~ ':::::::::::ll~J:~~ ~~ :::::::::::::: ::::::::::::1'::::::::::::: K~ntllcky \13, 31'1, 110 OS 2,01(; 01 13.312, 09; Of I. 2B:!. 305 :!6 0210 ~S J 1,282. 145 81 K.,I1I" ..ky.......... 237.0P8 I:) 417 2:l7.0F:1 (l(J . 

Loui.i"""........... 140, ~2r. 2e t/7••20 ~R 133.10578 30.7.4f>O ~8 307,450 t8 J_'"I~ll1na .. · •.. ·1 81.:1&1 ~l I............ 87.3"1 21 1-- .. Maino ~,009 83 .. __ 24,008 831 27,503 00 __ '27,508 00 .1IIaln,· --............ 1.721' 34 1.728:l4 . Mllr~·lnn,l... I. '153, (!-It' 51 34 20 I••r.:l. SOO 31 014.838 18 21 46 914,816 70 )1<1"'10,,,1 .. .•..) '!O",:lIJt 0" b3.573 74 j 401. ':jO 01 I" .. MlI."MI",.otl. .. I, 072. 8:.1 20 1 80 1,072. 849 ~6 3~9, 008 16 ...... 309, OOR 1. M".",,· .. ".'·IIH...... 8:)0.• 08835 830.088 35 __ . Mlchlj:atl ., Ir.O,791 40 ~(JO 00 150, 591 ~6 000,476.7\...... 000••7647 )11 ..loi~IlIl 37".(1\4,9 37X.041 89 1-- . Minn'~'(lt" .••..... I H)j. 08~ :)0 aW·1 78 105,577 58 113.518 09 1 20 113.516 8lI 1I11"'''''('l,,-. nJ,O'I" 4R 450 00 2il.4Xii 48 " . Mi."i""II'I,1 , 20,301 ·15 .. . .. 29,304 45 14, no 60 14,419 60 :r.h."I""I\'Jli •..1 :1.648 ·I:f .. :1. G4ij 43 I ·..· .. MI.Konr ".. 2. O~7, ml7 00 1,091 41) 2.680, 000 53.. 2,500.280 6!, I...... 2,000.280 G5 :r.11••"m· I, 0711. ~48 O~ :)0 50 11. 0.7:1. 80~ 68 . Monl.unn............ 5~. 070 02 2110 00 52,470 92 7,217 46 ...... 7,217 4. )!,,"l:o";o 3U, n~ ~~ 30. ~20 82 1 .. 

NoltrJ\Ok.\,.......... 1, 7HO. 031 31 100 00 I, 7!)5. 931 31 I' 01.713 50 d2627 61. G87 23 }o;,·III·".k:, 111,08\1 5f1 . 111.08050 . :Iiovadn .. . .. . 25. 308 07 <10. 85ri 32 5. 543 65 5.208 00 5,208 00 N"'·Il'la............. ~'·.:1:1I 00 1 2".3:n 00 I I . Now llamp.hiro.. Ou.036 92 ..... ...... 60,036 92 17.753 47 17,753 n l\,,"'"unop.hlro 3u2.2·11l72 1 302.24972 1 .. Now Jor.o~·""", GI.·I. we 70 :)4 48 6&1, 06~ 22 2,091,212 81 1fl5, 315 67 2,088.897 If Now)foxico........ r,l,3Ir, 28\ .. __ [,1.315281 6,06150 0.001150 ~~: :{l:~·:i:·~~.:::::::: oog: ~t~ ~~ .::.:::: :::: 90&: ~:~ ~~ :::::: :::::::: :::::::::::: :::::: ::::. ::: Now York 2. r,u.lI. 21.7 291 yO. 009 71 2,[>89. 2~7 58 6,139.598 28 6,130,598 28 N,·w V"l'k 0, 0:'2. 5:'~ 07 6.0;;2, fifl2 07 .. North Cnrollua ~. ro~, 172 96 Ollt 50 &G3,588 46 1,114,602 01 hl,872 44 1,112, 789 57 No,thCm"linll 1.7u[,67.... 1.70[, 67 . Ohio................ 0.0:14,674 00 1.599 [,1 0,033,014 49 1,9.16.395 32 .143 86 1,036, 2M 4e 

Ol'\,goo ~a.417 62 53,41762 14,00551 14,!Kl551 8~,:~Of~·::~·~:·~:::~:II·~,.g:ei.~ ~i :::::::.::. 1,5~~:~~~ &~ :::::::::.:::: :::::::::::: :::::::::::::: Poull~yl\'"oin 2, 77R, 2(!l) 62 il.210 14 2,770,900 48 2,657, 5<J2 45 39 16 2, 6[,7, 463 lit 1"'''"")'I\'''nl,, I, SOl. 582 ~I 206 00 1. S91. 310 81 $25.000 00 $25.000 00 Rho,l.. 1.luml __ 38. lo\~!H 1 38, 148 9\ 35,443 08 35. -143 at J(hhflt·I~llIlIll........ 5~.973 :c:} .•••••.••••• 52.9i:l 33 ..•.. ....••...••: .....••..•...... South Ctlrolina. 01.0:17 15 '...... I 01.937 15 W.2-17 76 19.247 1e ""'utheUl'lllillll..... 9.40'179 ~.40370 . Tonn088eo Oi~,I\C~I·1ll 1.12[. 4R 9'24. ~3~ 00 102,035 97 20 83 102.015 If To,,,",,••,,u \fl. 714 58 S08 50 O. S46 08 .. T"xlUl............... 91.601 U Uri 70 I 91.485 02 I 50,117 05 dl8 98 60. OIlS (If 

V.rmont............ 11.970 ·10 ,.. 11,97040 16.03061 16,030 M Virg,"il\ ,. 307,031l 51 2<1:l 01 306.792 90 2,710, SH 20 322 N 2.710.491 46 West 

Wi8COll.ill.......... 

Vir,ctlol"...... 

055,6-11 

27S.6111 32 

12 .. 935,64412 

278, d13 32 1 741.H536 100.739 40 100.7:19 

7-&1.445 ae
 

4D ~~!!ii,i,:,~; ..·JfJ I: J~~.::::;:::::: 1'otul .......... ,67, 511. 21111 ll;j ~~. OlIO M GU47,1li19,21~, ~07, 088 ~8 I 13,7S-! 92 I 26. 303. 'l·ot"I.......... ~:7~20:l1-:;::iS27'Sl8.22:i;3;(;-;;-1 25.000 000 r=~ 2;;.000 00
 

Collectlous ~·o.lr .ul1..of (\ 118t"l Juno I. I I I C"lJerllolJ' 'I'.ar c-ndclt or U.rnl· J-uno I ,'=- I I ~884 176.005.385 U 22,57.,08 75.882.81068 20.062.399 08 14.080 15 ~'6,048.319 83 _'J~.IS.1 18.081.95111 ) 11:.08-1.95111 4H 84 .. 411 84 1 

o B.wl cjl-'~1l1alil)n. (l ludo<1lolt $269.49 lncol b Includltll( $8--00.45 en\l,' 1I13.2~7.4; cuHc"'lion~ on 1..Iau1.:e nud oaukere.. and $2,G.27 BuceeSdioD1J. 

o lodndU'1: $51.45 10colI\(O. '12·1;3 I n-4
 

Cvllections oo~ otberwl.o flr", Itl,',l fvr.
 

lJ.'\nk olrculAlIon.
 

fRallroa,1 no,1 o..'\ual oompllDl.·. ,h,·I<1,·nL!e.
 

Inolu,Unl( $0.000.09 j!ro.>" ro'·l·'I,I. ur (''''1'_8 Ollmpnnle.s, $304.58 collcction~ 011 bankil nnol h"nlu,no,
 and $:120.13 incomo.
 h Iooludllllt $ll.40 00IlOOI;I)u8 ,,,,I. ollll~rwlllO provi<1"d for.
 i Jocludlnl( f976.S7 IneolU('.
 
36 ANNUAL ftEPORT OF THE 

OO}OUSSIOXER OF INTERNAL UEVENUE. 37
 A.-RECAPiTULATlOlYof RECEiPt·S Fom each GENERd[, S017RCB of IN1'ER-

. 

NdL llEFJ:;NUE, 9'·C.-Coutillued. ' -\ -RECAPITULdTION of RECEIPTS/I'om each GENER.dL SOURCE 0/ INTER. • . NAL REVENUE, ~fc,-ColJtilllled,

'ICOJoLlWTlOlCS );01 OTII EllWISE J1Em:rs' I"'" 'l'rJ~' I'Te' 1'1l0\'llJElJ FOlt. I ro.'. .. ~. 0 • 

STATES AND TER· AOOltEGATK RKCRJ1Jo1f1). RITOnn:S. I I I
 STATES AND 'l'ERRiTORIES. 

___________I~l·otUJ. _1~eflln<1Cd·I,-Nettotal. i Total. l~fllDltcd·1 K\'~~.~ Totnl. ll,oful[(led. N()t total. -------------1-.__,1 1 _ ,\I"bnOlll............ .... ... $:j1 ~8 · ..•· .. ·····1 $31 28 1 $'!.487 m I $42 82 $2, Hi! 00
 Arknn"a~................... 204 38 294 38 I. riG8 40 1, .~5~ 40
 Alnbaroll. $13. ~Ir, 31 $2084.0 $73,01685 Calif,'ruln.... .. 01 $0 01 2.8,2 42 Vol 80 2.817 62
 Ark"u_"" 8,.29218 31300 SG,97948
 Colol·lIdo I 1. fi02 24 J.lXI2 24
 Cnlironlin """ .. .. .. 2,613, 160 1;1 5,530 27 2,607. 629 86
 COl,oecticll1. 100 00 •• .. 1 100 00 028 72 ............ 628 72 Colomdo lOri, 194 S9 195,10480
 Delll"'nt" ' I ,
 Conneclicut............................................ 412.62619 412.62610
 F10l'ida....... 1
 8. 78 8 78 29923 ·.. 2119. 23 DeJaw"ro............................................... 2H.I8444 4965 244,13479
 Geor/tin.... . .. 1,881 00 23 95 1, 857 71 5,53G 40 'I 4:.1 8:.1 5.401 57. Florida................................................. 218.8:17 00 218.83709
 I!1inuls 362 14 362 14 1

I 78,389 74 GO 85 7S.328 80
 Georjl'ia................................................ 316.441 40 44060 I 316.00071
 10,Il:lUa..................... 614 72 614 72 3.251171 S 9S 3.24210
 I11lnoi ,.... 23,075,86461 3.26876 23.072.595 8S
 10m, 3 37 3 37 5,210 17 47 10 :;.171 08
 l111linoa 4. 03t, 866 00 10,408 08, 4,012.457 02
 K'mll"....... 18000 18000
 lown 2.222, 05n J5 76 00 I 2,221. 9H2 25
 Kcntucky 1 51 47 1 04 8,910 40 27 40 8.883 00
 Kalt"a.................................................. 170,20202 / 170,20202
 LOIl;a;nu;t....... 900 25 066 25 '.......... 2, 520 691 57 2. 511 12 Kentuoky............................................. 14,842,475 H 2,26650 14,840.20S11i
 :Mail'" 5.0 00 50 00. UfJ.,1 99 6;j4 99 I,ouiRlnult " 038. RH S9 8,396 30 530.418 69
 Mar,land. 267 2 67 :198 19 i3 7~ 384 49
 Maillo.................................................. 5~,050 16 53.95016
 MIl.8Itoil1l.Ct1.~. 32 55 3~ 551 O. 38:.1 6~ 12 1>0 0,371 14 MIIJ'ylolld 2,774.31'420 3,64570 2,770.738(1
 MI"hil!"311................... 01 134 1,041 70 26 20 1,91550 Ma""RChll~ott,s 2.287.453 06 14 30 I 2. 287,439 60
 ~liuoo.ot"........ 1. ,,69 ~41""" I, "n9 04 Michljl'lln 1,528, 155 16 226 20 I 1,527.928 96
 ]I[;""I.";l'l'i 10 10 ··.. 1 10 10 i 5118 r,5 "U8 55 Minne.ota.................... 402,704 97 555 98 I 402,14809
 MIRso,,',I.................... 5,030lU 7 Oil 5,03117
 MI••is"ir'pi....... 47.0r.1 13
 , .. / 47.051 13
 ?tIi.sonrl 6,276.16585 1,138 02 6,275,02603
 

~~~::~~~~::::: Montana......... 90,565 20 350 00 00, 215 20
 :::::>:::::: :::::::::~2: :::::: :::~~: ::::::::::: ...:,.~~.~~.l ~~~. ~~ ::;~~.~ Nebra.ka, J.071,29612 20103 1,071,094 J~ ::>~wBampRbi ..o............ 1.954 67 1,954 6, 584 05 !>Jl.4 05 Ne"adn 5,'o,O:IS G6 19.855 32 3G.08~ 3t
 Now .T"r.p~· 4 '" 1 41 3 10 2,9:>4 5<l 3533 2,919 28 New Rampsbiro. 383.478 R3 3&3,47883
 No' Moxlco................ 17910 17010 Ne","JoNle~' -~·&&···&~············ r ••• _..........
 3.66].:l~H 75 j 5.38689 3,655,971 86
 New YOI'k 5,079 15 4, 1!>'9 73 BSO 42 30.1;.7 81 1,018 82 2'J, 13'; 119
 NO' Moxico ,.................... 66.96985 60.96985
 l'ortb CRrolinl\ 14 68 60 14 08 6,2730.3 6.27:1 G3
 NewYol'k 13,823.64460 12.17826 13,811.46634
 Ohio 311 ,6 311 761 5,11342 4613 5,06729
 NortbC"rolina......................................... 1.6R6,8289;; 2,45764 I,OSt, 371 41
 Ol'e/:ol\ · · ,·· •.. ·1 ··.. 45000 I 4\ 67 40833 Ohiu 12,565.516 62 1,789 50 12.563,727 12'
 rO[llI.~·h·anil\............... 7,0·17 20 01 7,04719 11,876 f» 328 GO 11.1;'1794
 Orelro" 1I9.723 07 41 m 1I0,r>s, 40.
 lthod., I "!l\llll ~2950 · 1 22950 70280 79280
 PCIIlI.Y)VIlOi.. 7.371.20!l62 1.84391 7.3G9,36571 

S,',""th Cnrolloa, , .. ' I· '''1'''''' 3. eGO 531· ·......1 3.86063 Tonne••eo :1,600 35 I' 1, aD 13 2. 530 22 J5, 19~, or. I 9 iIll I 15. 185 47 ~::~},el:~~~~i~';;::::::::::::::::::::::::::::::::::::::::: l~r:~~~ gi :::::::::::::: I~Ij~~ ~i
 T"x"" 1 02 I 02 ",862 '17 I 1 20 'l.861 27
 Tenoess,·" "'" 1.0;;7. 1.8'J 43 3,164 52 J,054,024 01
 V611nflut.•.•.... _.. . _ .•. __ 3~5 4-" . 355"0&
 

Virllini" 63 n:l·1, 55670 I 14 58 ·1.542 12 ~~:;~Ro~t .. :::::::::::::·::::::::::::::::::::::::::::::::' I~k~g .......~~~.~~.l Ig;:~~:
 W'·M\'\)·/:iuin............. 4"aG 4535 1,1:<161 1,13161
 VIlI,(ID'l\.... . 3,052,6;1072 5809:1 3,Oli2.05$ 79
 W"i"consin J 95 1 t)(. 1,51)3 24 IV 28 1,4irl OS
 W••tVirg;,lin.......................................... 543.18859......... .... ;,.j3.J8859
 

WillCO"_;" 1
 3,033.01778 1028 I 3,033,00; 50
 T01al 22,'7;;0;- I;, 326 6~ 16~58lm~191·2:0s726 2:i;;:W3iil
 

'foral. 112. 4~9. 4~ 58. 03, 6:'8 471. 112.325,862 11
 Collections of fiscal "Clll' I I
 

eo,led J,we :10, 18~... ~6, ill-! 74 I W9 17 I 25.G9;; 5712~9.141 121 2,729781 286,41<& 34 Collections or fi.cal J'car "odell.Tulle 30, 1864........ _ J21, 368,620 05 1 30,983 78 I 121,328.63627
 
B.-STJ.Tl':J1E-VT of th(! _YUJIBER alld VALUE of ST.I.\ll'S /Q'T' FF.liJJI/i;XTE·D 

LVTEJU.... L R f.Tf.'S (j;; d"r;"9 lite 

39 

·OI.LEel·ORS Of 

1,4f1&. 100 7. R'i. 200 $2, ·103, 850 3.200 !JOil,0lI0 6,010, iOO 1,703.0.0;0 3.200 

1'01,000 6, ·lu9. 100 2,lllO, 1'10 24, EOO 0:17, ~(IO ·1. ,j 1:1, foOO I. 535. 160 2.400 

{WI,OOO 5, IN:'. 0011 1,572,600 6, Puo 

7S0, 1100 0. :vi I. 000 I, 8U8. 8jO 22, 800 

200. 000 :'l4. illO 24;). 4:00 6. 000 930,000 3. (~UJ, 0110 I. 110.900 a,400 

G!lu, (.uo I J. 71H, ~oU I 1.243, 2i.5 1,2eo 

I, 14i. 4/10 ~'J>6i. ioo I. S16. 515 3.200 

870.400 5. 1!J~1. o,,'1 I. Gil, 000 8,400 I. ,15.-., 520 I i, :JO~, 010 2',18-1.1'80 I :l'J,400 

10,'Ol~, i20 /--01, a3o~iiOl--1o.:m: 7301---1i2:SOii 

336.300 

2{'0.400 

257, IVO 

J83.000 

S6,400 

23-,200 

10,200 

240.000 191, ;00 I 115.200 

210,000 

~, 3J4, coo I 

-= 

COi\IMJSSlONER 01<' INTERNAL REVENUE, 

/JQUOllS alld the .VU.llIIEH of BRRWENS' PERJlITS i1/811('d to 

FJ::;C"IL YEA.R elided .JlIl1~ :W, 18&>. 

;R'''NI 10 COl.LECTOH8 oj l.vTERN.J.J, HEVE.VUE dllr;lI(/ 11/6 F1SCJL l'].:..IR cllded Ib~:'.

__r.,m', .'01< n:I<~J1:~TI'" I.JQIJ01l8. I 

I NnfJllwtoi' I I ' r .AU'.':rCl.!l\to A.JI~'reJ{{1rU \.u'O\\·j\,t':4 r 

pc.r· 1bflrr~I.33'c. 1 banel, 25 ". '\"irrel, 1o,0. 'l)llrrd. 121 e'l ,,~~:"ber ""lu" I "'Ito. 

I ..mpll. of stamps. -----;------;--­-­

" I " " " " '-... I .­ .: .... .;;;l _ ._ co 0 • 

'" . '" '" I":: 'll '::l >i ... iJ =­ ~:; §' >, i· §' ..; ::l • §' i5 ~-g 'e Ti~ "J:.~ tfte'S rI1_ ",­ ~.' "'...; ,::._ c­ .:: 9 1.1: " !: " I .!!: e .~.~ .:!! d' .!': " =-'-' I.=..: l:l.lQ .. "I,:,.­ ... = I..... -..= ~_..." (0,;-'11 .. ­ ':"1""1 ... ..., .. -:.~" ... =..: ::" -0:: 

s~ EO; 1iZ r s'" E E :§H ~] ;., I ~'" ~.>: --­--­ '--- ---­- ----­ 10 10 I 10 J,380 126 10 80 J,680 ,"Wlt,OOO 00 20 ....... --. "-.. .... SlO aO 20 30 OM I!IO. {I00 00 

2, ;JOO I, GOO I I. JOO 200. (100 'I, r,OO 1,200 2, '10.II 225, 700 I6, 042.. 5.110 00 ;,i0 20 10 4, i40 5~0 40 SO 0, r,30 55:1, 000 00 ............ 20 170 10 ao 2,10 12.000 00 

...... 20/.... 210 10 20 2,0 n.400 00 .......... .. 10 , 11.'0 ......... ,........... 10 210 4.200 00 

10 1.410 ~O 10 60 1,6~0 70,'00 00 

......... 10 2.010 60 40 70 I 2.210 2·JJ. 000 00 

140 90 lCO 10,3bO 300 50 80 11. IlllO 2;;9, SuO 00 

50 30 I 10 a. 240 100 &0 200 3. 1;40 1~2. 000 00 ~O 130 2eO r 18,O,JO ! GO 80 00 20, 320 I~J, l)'/O 00 r,o 70 I 90 I I, &00 CO 60 70 J. 940 ~, 700 00 

........ ~~~....... ~~.I' ...... ~~~. 4.IIg 3:g 2~ ...... ~~~ 6.~ °ur~ gg 

9,400 4,300 5, 100 r 5J2,100 7, DOl) 4.400 4,000 5,S,I00 1,387, «0 00 ........... 20 31) 1,3'20 iO 50 100 I, G20 9.720 00 ................................, 00 JO 110 3.30000 

........... 1,040 , 30 120 1.240 I 18,6(1000 

50 / 10 1.1£0 30 60 40 I, «0 10.368 00 

10 20 10 850 10 10 80 1.020 3,672 00 

G,42~_ --:;-:-;OOT773.820/--.j~1 6:420/--7,7lOB65.'0401=-:-== _~O _ ~ll,2021 *SlI.OIS'1 $8,092.0061 $2U4.652 ~~838 $t20, 1>8,; 1.... _...../ $8,9",2811 (0 

)0 

.5, 

't..: 

=,8 

~i.... 

.=10 gZ 

X 

~,Oli, 580­

1,ll:l2 IlOO 

(;jt<.580 t 

1. U!I., 000 ; 

~~g:g:r

1'J2.4~ I 4~. ''00 t r,12 ,';t~

;1I5.'lOO 

to:19.500 

(12.-. ~~tOo

0-13,000 

''''nd,5l>e_ 

STAMPS 

.1" 'If' 30 

H.\}lI'lj FOil J'XfOfESRI> L1QI;flltS. 

ANNUAL .R[~f'ORT OF THE 

10, •• 

I ooe 

':It 

10 S~i111411lunllnU;llnc,1 2000 .••.. _ \ )0 

"ftl'lnt'lll,IIIUhu'1111-CU ..•.•.•.•.••.••• ~.... •• '20 00 •• _..... •...• 10 ..........•...•. 

B •.ow,""', ;)lIollnl i'"",,faelllro 1"l!ll than 500 bnrr<:le 50 00 ........ 10.. .... ..... )0 

.Blt,"'t·'.", "r 500 hBlTt"l:' ur II"HII·o. .•••••. . lull UO _.... 10 ········1 10.....·· 

R•. t.,11 ,1."1"" In m~t1t liquorA .. ~O 00 220 1:~1 2!l() 70 I 110 Wh"I"MIlI" .10-,,1.'1'0 l1J mnlt liquors.................. 50 00 40 4u 40 10 ]d1111ufUtllll14.)l'Rnft'i:;:ars •..•••....••• GOO 190 50 210 170 

Du"lu," I" 1",,1' '<lhf'CeO of 2;,.000 1'<llluds or 1,,0...... 00 I.....·.. ....... ........ 10 D~"I.'r.ln I,,"f t."I,!,cco _............. 1200 --...... 10 10 lj(l 

Rulnll,lc"l"r. In le"f 10loncrn 250 00 . " I .. D."h'rA I" lII"o"f"clu"cd lol",cco. 2 40 . 3.000 3, :100 7.800 8, COO R.200 Mall u(\\t't 111 orR nf touae-r-o 6 00 10 10 6l' p •. ,hll,,", "r lobnccll. tlrMt d".~.. 30 '0 10.... I· .. Ped,II"r-.. 0' lobacco••ccoocl "I<,.s .. 15 00 10 10 30 

1'e,l,lIor" .,1' 1"llllcC.o, .hird oln... 7 ~O 4U 10 20 

Pe<lul"r. of lubaceQ, f""rlb cln.. a 60 ''''''1 20........ 10 ----­ --­--­----­ .A1:!lro!lnlo number of elllhlJl8 4. I\)O I 4. ~uO 0,360 I \1,430 g.710 

.Allltr~I:"lo "{IllI" 01' MI"ml' 1 $32,8ll0 1$33," i5U $00,00l! 1$41,1'16-:":;:1, 4li4 

38 

],[ootho. 

Ho:;:wead, $2.1 lionel. $1. 

-,---_._-­

116,100 23i.'OO 

7B. f>O~

Jnlr···· ...... · .. · .. _..•·••··•·•• .... ··• .. · .... · .. ••· ...... I lOG. 200 it::~:l.~~lJ;\r ::: ~::~ ::~:~::::::::::::: :~:~: ::::::::~::::::::: GO. ~(I{) 221, iOO 0<:(4.bol" & . JlO. ;,lIO 19-1.100 l'\O\'('Tllllfl;t' _ •••• 101. GOO 103.000 D.\c~"u1Ior 0 I<>(J,2oo 1~1, ~OO

Jilon:ll')' •.... _ _..••••..••. _. G~, 000 3.:i.OOO :-'1.6eo 1;;5. bOO rr~~lh,.r:~ ~:::::::::::::::::::::::::::::::::::::::::::::::: H:I.300 :l.~.50e

Al,ril . 11f,. >00 21G.300 ~b\' _ . 87.•00 169.50.0 JUliO . JIO,200 153,30 

'1'01 1 · ..1 I, 20:J, FOO I I, S,2, 300 

B.-ST.·ITEMENToftll~ laND, NDJIBl,:H, al!d VAL ";Q"Si"ECliJT~TAX

. 

-" .9 .S " -= = "i ] .=

g.; 1 ~~ ::l": '-"­ oS .~~ .; , .g-s .~.g DCDon,lllaliollM. oS .to:; !S:z ~£ .. ­ :=« -= ~~ ..r:z 

:: :; ={J2 l3

.' ;.." ,z :G z X -j----I--'-­ 'R(lort,fior~.,rll.'l8than,)OOhar·,..,Ii'l.••• -...•••....•.. $JOO 00 . __ .• 30 ••...••. 20 

RC4\lilh\T... t'.f (It,)O harl''lll~()rlllol'O .•••....••••.•.•••.. '2uo 00 ...........•..• ••· ....1 

ll"lnil 11'1""1' ,1,·"loI'M ~r, 00 700 CAO 900 I 4UU Wh"I"",, 0 11,,,,,,1' ,1.·,,101'. lOll iJO 10 20 40 M.ullllfll.'IUJ·l'l~llf lolilills.............. .•. . .••.•• 5000 .•....
 
40 ANNUAL REPORT OF THE COMMISSIONF:R OJ<' INTEHNAL HEVENUE. 41 

B.-ST.t1TEMElI'T of the Nri1JIBER aJld VdLUE of STAMPS /o/" SPJRfTS !!slIed to COLLECTORS of IJ,'TERN.dL REVENUE cl/l/"il'fI tile fiscal Jlllld ;)0, 1885. 

E .:: .= .!3 .:: .E sa '" . ~~ ~~ 'd0.: 1'l .=-Z 1.: ~., i .. c::: ;1 • ~j ; .;.8 ,,0 cr· ;; ;::. ~a ~.g ~...; =~"" ~~ ,."" .:1:: ;:~ DcnomiuQtioD8. I ~~~ .~ ~( .~ ·~S .~ g .~ ;:: .... :::: rr.'':'"'' >1 SO; ..... .- <­ .! CI E"i ~~ Q)'; ~c. "1i. ~~ s~ ~~ c~ .;.,...:t .- " .. = Cl: .... • ",­

i~ ~( o"'C' ..." ­

... ,Q ,Q... -., ""'-' -Z "" !:::d: ~. ~~ .:>"

E~ ~~ .::> §w § 6~ E "'"' Q 

L. '" 

" = f3 ;:; ""s' ~() v or. !::J.'.III et,..::""-l z Z t::r:... z r.;'" ;. -------1----- .-:.: "­ ~o --1---1---1---1 I 11----,--__ 'l'AX~l)AIJ) S'fA)ll'6. 

10 gAllon8 .•••••.••.•,. ...•••.••••. . ••••...•...••. 4.650 '1 1,200 8,550 1,650 000 4. BOO 8, 550 4,200 1,050 13.200 1 19. ,,00 27.000 95,850 I $1, 639,035 20J:nl1''''~............ .••..•.•••...•••••..•..••.•. 6.000 1,5011 10.800 1,~:,() 000
 7.300 5. 100 1.200 3,300 2.400 21. 600 63, 000 I 1.614,300 30 1("110118...... 17.550. 18.750 9.600 31,800 13,500 37, foliO 3,1iiO 30.950 25,350 Ill, Boo 5.400 16.950 221,250 I 7.7015. B75 40 p;ullon............. 52. gOO 52.9M 57.9UO 84,000 54,7;;0
 100 950 29.2,.0 72,900 54. 1:>() 51, 750 M, ISO 32,70il 698,2;;(1, 30,792.825 50 l(aIl01l8.................. .••....... ..•.•. 150 I 450 300 6,000 1,950 I; OliO 450 750 900 1.650 000 2,2.0 18,000 I 955.800
 60 gnlloD8 . .••. 150 3,750 4.9.0 5.700 7,050 

'():;lulloui\ _ __ 75Q . 2,G.J.O ::1.600 6.000 300 900 j...... .. 1,0:'0 1 2,5.0 3:J,9011 I 2,105,190 

3,151l t.500 l. '100 3,000 450 2,100 18, OM J. 322. 400 80~nlh"'......................................... 16,500 22,200 27,000 23,850 31,500
 32, ,,'0 10.500' 20.4M 17.2,>(1 15,000 18, 150 I 7,200 24:1,150 19,476,315 

lnl[j![~H····:·/·/7/mTi:7 .. :: ~:~~~: ::::~: ~~~: :::: ::~~~: :::::':~~~: :::::::::::: :::.:: ~':~~~: :::::.:':~'~~: :::: :~~':~~~:I::: ~': ~~~'. ~~~

Total tn,x,plli,l 8t'ltlll'8 .. 100,050. 100,800.1 I~~~ -I~il, WO 1=1l4, , "~~~,'~:' ::~~: ;~. ::~~~,:~~: ::;~~.:;,~~:I~~(::~~~,:~~~: ....::.:..~~: ...:,·~~~,·:~:l~~:~~ I I I I OTIlItH TU.'~ 1'..\X·!'AIO 6'1',,\)11:'6. 

StamJ'$ lor r""tilicd Itpiril$. I, I 1~ ~~I1~~::::: .. ::::::::::::::::::::::::::::::::::: ~: ~~. g: ~~ n. 000 11.200 I 4.000 I 5, 400 I 6.400 15. 600 3.800 5,000 7.000 10.200 I 0".600 .. 19,000 11,000 7,4110 18.200 11.800 13.8110 8,200 5.400 6.800 23,800 1-11,400 . 20 ~lIll"ns........................................ 7.81)0 I 15.000 9, 400 11, 000 12. 200
 30,200 5.200 4.400 4,800 20,200 8.000 la,I;OO Hr>. 400 I .. oJ, 8~0 11, 000 I 24.600 31, ~OO 5.800 17,200 4,200 10,600 7.000 20,800 18" €OO .. 82, 200 02, 000 72,600 77.400 I 32.600 7".000 39,200 59.4110 27, OW 108,000 750.400 . 8.UOO 2,600 4,60U 200 5.800 800 8:200 47.0001 .. , Ii !ljjl~~;: ~~ '~;I ~i~~ ~i;~~iI) ~i))~) /:: ~;;: ii: ::::t~~~: ~~:~! ....~: ~~ .1 ....~: ~~~ .••••~: ~~~. 4110 I 200 4.000 200 600 l,ono 6.800 ! . 200 I,WU 200 600 600 800 1.000 4, 0110 I .. 2,000 2,200 ;'. SOO 1.000 8, ~OO 1.600 2,800 '1,000 6.000 48, 600 1- .. 2,200 000 000 6'1l) 1.000 '............ 200 8,41 19~ ~:::!~:::. :::::::: :::~::::::: :::::::::::::::::::: ....~:. ~~. 10 .
 5. ~~

m~~i!~~L:: :::::::::::::::::::::.:::>::::::::: ::::::::::I U~.::::::: ::1 ......:~~ '1:::::::::: ~~;; ;:~ :~~I: ~;; ~~.:: ;:,.:::::~:;.!: ~~; ~~;~; ~I ::;~; :~~ ~~; :;;:::~:;;;: i:::::::·r::I ~ii I~;;:; ~:;~;; Tot"htamV8 for rectitled 8piritd ----;3,iOO 147.200 137,600 \ 118.400 ~200 ~1,Sr)o 11_.!!.5.000 1144,"000 I 62,800'j--lil,4tlO --6~lill3.200rI:'4"43.800 I-.-..=-:: 1==1- -==1==1== 

ill~jii;;~ ••••••••••• y.:<: ...:... fi! ,....:'~11: •••• :::j =1::•••••••:••••••••·.....1···1;'.. :~ ;;
 Tnt.1 wholesale 1i'11l0l' d~llol's' stamp•...•.. ---ao.000 I 57.600 ,ll,500 --;;:-rn;;)--:j9,;lO __~I. 33,900 53,~OO I 3!l,OtlO 11,4001_ 52,200 _ 65.400 1:-000 =====~-===::..::::;::;:;=

,200 ,~~

IVllo/.,alc liquor dcalcr$' 8I<mlp" I I 5 ~nll,,"s 5,100 5.400 13,800 I 5.400 lO galln"" __ __ 12,900 20,700 I 23.100 18.000 20~"II,,"s.................................. 3,1;00 5.100 6,600 8,lOtI 

30i!.,llou J,200 2,HlO 1,500 8,100 40 ~lIll"n. 5.7\10 21,000 23,100 3,300 

2.H~11~::::::::::::::::::::::::::::::::::::::::::: ::::~:~~~: ~~~ ::::::::::1::::::::::
 

--'-=I=='=='==--==~l=-j = 

;5, ~oo I 3,000 8.100 4, POO I '.... ".. I '.'00 00 1 .. _I,6U(1 11, ,ou 18. ,lOO H,700 11,700 1.1, lOll 16.200 200,400 .. l3, 811~1 4,500 lO,500 6, !lOO 6. GOO lO.800 9,000 90,300 .. 

11 W" .. .. . . 1. 500 3,300 4,800 3,000 27, 300 . 5' !n~ 13,20(1 J3,600 9,OUO I 6.000 14.100 20.400 155.400 I .. .. ' 10 I I. :,00 3. (lOfJ 2. Ion 5. 100 1,2110 6.000 28. SilO .. 

. 
42 

" 

;;.n 

g ~~= _~

........ 

.:........ 

...................., 

'""J'2. ••• 2, jOU' ...... 

30,000 

388,000' 

... "'_I~""';O $9.~~$3.613,1lr.

... I ".= -~.~ to,Ml,915 ]$2,615,035 

ANNUAL RI~PORT OF THE 

B.-STATEMENT of tile NUMBER and V.t1LUE 

.~ .E! .: .S .o= "d. ., ., ... 13~

-

""~~ ~., "" \ '" ~..; ::::IS? «'G> ;:~ :IJ ­ '" rJ; ." '"~~ :: .~ a .!:~ .~ S Dcnominlltioll8. I ";:: .~ ~. ...3 ..."'" ... .,~" j~ c.~ "' '80 a.... ~~ "''' 

" =~ =. z

a 

" " " '" 

gAlIOJI8~~~(:'::~~~~~ '~~~l~~~~~.'~i.'.i:~: 1 1==1.......... 

z
 

GOO 

IOjrllllo"............. 300 

20 j!aIlOll" , ·1 · .. 

i~ ~~ll~~L~:~~:~~~~~~~~~~~~~:~~~~:~~:~~~~~~~~~:: ~~~~::~~~~ ~:~:~~~~~~ ~~~~:~~~~: :~::~~~~~: ~:::~~~~~:
 

,~!;i!~~~::::·: :.:.:••..:....•.•••• :.......: ••..•••..•.• ·.:·1.: ..:
 ~~g ~::l:~::::: ::: ::~~:: :::::::: :~: ::::::: :::~::::::: :::~: :~::: ~:: ~~ ~:::: ::::::- :::::::: -- ­ lao gnUon 1' , ' . 

Total stllmp" for Importo,l spirits 1: :.:.· .. ·I~~· .. ·.. :..:.. "'I~ DUO 

Won,lulllBo ' 3i,OOO 01,~00 I ]15,GOO ii,GOO 1>'2,400 

Sped"lwnl'01l01(80 · ·•· · .. ·······1 ·..· ·· 1 1,600 

~~;~l~·~l\~i~l,~i~'.~: :::::: :::::::::::::::::::::::: ···~4: 000' ."38;SOO· i4:000' S: 000' '''32, 000' 

'1'01,,1 other thlln tax,plli,l .t"'ups.... ....... 183.0UO I 330,20U\ 337, ilJO I 2,10.900 I ~91, 300
 

GrJ\[l(laggrcl:ato"fslarnJl~ .. ·••· ..._·· .. ··12~~950 I 436,000 1. 4,,7.850 I 40~000 \ 40\800 

AIl:J::rogale volne of tax·paid stamps :$4,7_2~900 1$0,067,880 :$5,889,915 :~7~~56" 1$6.281,760 

A~l!l'ol:n,to vl,l"e of otller tllon Ulx.pai,l 1 I I I I

atnmps ~~~ sao ~~ _.!~ ~~~I ----1----1---1·-­

Grand.agltregatovalne 1$4,732,3051$5,001,7~0I 5,60 3W $7,779,3G5 $0,200.960 1 1 

COUMISSIONJ-:R OF INTERNAL REVENuE. 43 

0/ Sl'J.JlPSfor DISTILLED SPIRITS, 9·o.-Continllcll. 

a c l:2 = r::l C Q. I .,. ,. .- .- .• .- .- ..::-al =-= 'E ~.' 5=. '"a~

.~ ~. .~ f .~~ .~j '~E' .~ g *.'[. ~'i ~: § $;; :!:a ~...q ~~ ~~ f~ ft~ s'::; a:.LI s S = E t:~; et-; ::: :I =' := ::I = ~,_ ~[.

__z _z __ _ ~_ 7. '<10 1 ",,10

300 300 600 300 300 2,400 .. 300 300 000 3001 1 GOO 2,400 .. 

~~~~~~~~~~ ::::::~~~: :::~~:~::. ~~::::::~:\ ~~~ :~~~~~::~~}::::.::;~: ~~ U~~~~;;~~~
 ·· ··1 . 

::~;:I"oo[Hoo" ;')"';:''''1 ;~I~~'~~ 2J;2
 

,".... '"".... ''', ,.. '" 000 " ..... 1 ',m. 00•.•••••.••••. .3, 30U .-- ·1 ·.. ·.. 900 I 8,400 . .. ' 000 UOO '••• .. 3:;,200 5-1,800 56,800 30,000 58,800 23,600 412,000 $41,200 

210,9W" ·IG6.200 I 260, ·100 ~l~ ----;wl,ljool~GOO' 3. Ul5, 600 ...... __ .... 

=""-I "' •• _.". '00 -'~~-=-I ,.;::~- .......•...
 

$6.:liO,380 1$:;.0~6.0ao $1. 4i5, 530 $1, 75!!, 425, ~$l, 229, 010 I $G6, ~Os, 530 

..~~...... - ..'" I .....·1············1 ~,.'". $6,3i5,800 ~,031.i30 1 $i, 4~O,120 $1,765,305 $4,231,370 I······..... 1 ${i6,8-1O, 730 1 
J3.-S1'.:1TEllENT showi"y Ihe NUilfBER fwd VALUEo.f STAMPS for TORACCO, 

REVJo;NUE dlll'i"U the fi~cal

COMMlSSlOl'jER 01" INTERNAL REVENUE. 45

SNCFl;; CIGARS, a"d CIGARETTES, issued to COLLECTORS ()f IN1ERNdL 

year elld(.il J1Ule :lO, 18~5.

"; . ] z! e I !.:e 

.~ ~. I~ i' .~ .~ .~ i' .~ § H. ~e I a'j"Q o~ -::<1 :ii,;.t ;~ hLio'g '&5. .,::;.:.; ~&: ~~ .:=l = ~.::I -= -::; e k:= ':C"E 

§.'= aQ §.= ~.- §-.... I ;·"'ti].~ H~

~.- :>; 'I~__ f'; -< -'1 

410.000 I J, 040. 000 1.050,000 1.280.000 S70, 000 J. :1-10.000 14,207,060 $.1.035 00 

3 120.500 8.524,400 I 0.040.500 I 6. M2. 001l 7.040.200 17. 30S. 000 82.053.200 820,532 00 • 07,0110 013. uoo .90.000 1.212. orIO I ~o~. 000 63U, 000 6, 6t2. 200 DO.633 00 

5, ~IS. 300 110, ~~~. O~O I 7. ~~~. 200 Ill' ~5~. ~O~! 8, on, ~OO, ll. 08~. 000 I JOO. ';(I~. 600 2, !3~;. ~!~ 00 ,06.110 1. ij30, 1,;0 1.30,.610 1,88.,,;)40 I J,607. ,00 I.•H2, 410 I' 18.30,).880 .:12.2.1" 20 Jl2,81)0 381.:-.40 I 210. 420 3~5. 015 206,OtO :300,000 3. 51~'. n5 281.578 80 

l8,060 I 17••00 ' 23.700 21. 300 , 28.200 '12.780 307.584 J2.303 36 3.600 2.700 1 27.300 0,504. 28.4;.2 16.404 I 160, ';20 12. 8~0 on 0.000 3,600 6,300 7.020 8,052 1\.100 80.016 J2.9tO 58 

4.800 I 15,600 31.500 I 28.020 7. 152 24, .100 I 273. 900 0:;. ?Un 04 

1, 200 J, 200 4. 500 20. ·1110 6. 000 iI. 100 I 14, 760 n. 023 20 38. 400 ~6, 800 33.900 22,020 27.552 33,600 3,,6.372 146,5IS 80 

112 000 I 18a. 600 116. 000 300, SilO 200. SOO 2:10, OOU 2. 276. 800 3. ,160, 736 00 

84; 800 17~, 000 142.000 I 10;,. (;UO 12Ci.000 230. SOO 2. 0~3. 000 4, 6.'!),I, 752 00 12.400 77.200 36. ~OO 72.8UO 30.200 78,000 617.200 1.025.001 00 

5.000 I 60.8110 I 38.400 'W.8.00 10.200 70,000 472.000 1,850,240 00 ........ -- .. 10,800 5.600 Il.8UI1! 7.200 15.200 3/.200 41J,5~400 ===__800 _~GOll i_~ _..2.. 000 __8. $00 __ 50. 800 --=:''lO~0 00 

JO. J22, 110 23.138.920 J7, 213, 330 I 23.358,024 10.403.548 20,743.404 2:19,220.463 117.047. WI 51, 

-~ 234.400 I ~. O~~. 000 ~~~........ 7. 500. :~ 1,400.000 1=170.000 _. 34,500, 720 172. ~I~ 00 

:::::::::::: :::::::::::: :::::::::::: .:::::~':~~ ,::::::::::::j:::::::::::: .......~~ .. ~~. __ ......"3;.~~

:l~ ::34. ~_ 5,000.000_....... ..... 7.504. 000 _~,l(J0, ~~1-17~~00.. 3~~3. 0;,0 I' 173. 383 40 

............. . .. 588.980 .. __ ...•......•.............. ,.... 2,315,j~O - .~,780 a5 

32:;,752 I 1, 130, ]:16 1.520. 000 1.350. 570 78:;.568 2.031,148 17. ,,70. 828 8•• 809 J4 

.... ~r~,.~>l~., .....~,IO.. ~~~ ......:7~•• ~~~ ....~~~•• :~~ .....~~~,.~20. ....38.t.4~~. 0.24I:~g~ 62,4g ~g 50.000 50.000 J 18. 000 06. 000 7:J. 000 40,000 788,220 J5.7M 40 200. 0~0 200, 1I00 502,000 580. 000 HlI.OOO 2M. uoo 4.450. INO 13;1.707 00 

8. 400 40,000 14. '100 8. 000 1.200 33.200 153.220 O. \28 80 H.OOu I 30.000 ·13,000 37.500 3n.500 18';.110 383,300 30,601 20 

600 I ~. 200 7. 200 I, 800 720 , 3.720 59. 220 2, 368 80 m,o 11.400 24. (100 3. ''\40 2, J60 0,720 137,784 11,022 72 

600 10.761 12,804 2.712 7.320 8, 040 110.124 18,579 84 ............ 4.:~1 12.50·1 2.610 804 12,000 '13.410 17,61084 ............ 1.20tJ __ 3.000 1.15200 

1. 800 ~. 704 ;JO.50·1 O. !l12 il.040 11.472 1l0. GI6 58.616 40 ·1110 I.OUO 2.100 2. ·100 800 1,6011 16.400 la. 120 00 

HlIO 1.600 J,200 3, ~OO 1.200 l.600 2-1, UOO 38, ·100 00 

- '19-,-~__=-~16. 5SS - 3, ~~i):121 2.672,0011' 1. 8!J". 8DZ _ 2, 818. 48~1 32.505,7181 50;'"i.i7 Oil 

2,000 1,400 10.4001 6.000 8.4001 4,800 68.0001 __ . 

~.:.:..:..:.:..:.~':.:.:.:··· .... ·I==~~ .... :........ ==4110 .-::.:.-'-...:.. .. ··f==~20~1=.~.:..· .. 

~8, 000 J83.700 ' 138.1100 I 258, ;;UO 23•••00 I HS.200 2. 4f>3. 8;;9 18·1,788 75 1. OiO. 000 3,4;;,). oou 3,200. ""0 1.320.01)0 3,41.,500 4, IIb5. 0011 46,195.300 (;,0.4, 2fJ5 00 

1lI1. Z"I) :-.40. (100 541. 100 120.000 'OJ.OOO 001. 5011 8.710. 700 2, 61;'. UIO 00 "'. 1. OfJO J. UOO :1. UOO \, 7C10 3.200 24.750 11. goO 00 5.0111 11.200 8. ,,00 7,7011 J8.420 1;'. 100 130. r,~o 104.070 00 

_3,3UO 8. 5UO 2.200 G,6'JII S. 510 I o. :;00 76, ·120 ll-I. fJJO 00 

1, :J~)~ ~s. 400 . 3, 9')~ ~5! 700 'So 384. 830 4 r sao, 500 ~7t ow, 5t;O 008, 24:~ 7[, 

===I=='-===-= ======~"""'=I===

I. ~40. 000 4.4:::4.0011 2.696, 0011 ~. 02~. 000 2, :;60. 000 2. S88. 000 38,674.720 '! 193,373 60 (,01.6UO 2. 2H. 000 3. JO)I. 200 2, ,,14. VlIII J, 04<1. 000 2.612. OM 32.5"2. 880 32~. 3,8 80 "'" ... "'1 15.6un 26, ~OO I, 200 13. SlIO 28.81111 12t\.1I00 3,225 00 ..... .. .. ... 111.11110 11.000 0.000 1:1.000 . 24.000 I Z~O. 2·10 , 12,1112 00 

_~. ~600 --0.72:1. 6Our~894:'00il -o.~;ooI'7;;o.~52~800r7l.576.8WI5'33-;93~

"'. 

~~ .~ ;: 

~8

'5 A 

",c z-­

-g " 

~S!

·~e,~

'"~

E~

z·::: 

'"'" ~~

~::?

~2Eo: ".­ Z 

44 ANNUAL REPORT OF THE

'I' -­--­ . ·--l--~-_

1.010.001l1 J.115,000, 1.6JO.000 1.160.000 \1.072.000 I' 

6.702.500 6,070.1I00 S, 405.000 OJ'!):l.IOO 10. 5-1!I. 000 

0:11.000 3S0.00U 533.000 380.000 074.000 8.616.800 0.021.000 112. ~06. onll 8. 570. OliO 10, no, 700 1,5t10,ltJ5 1.:nl.f;tiO 2,000,9;0 1.5~~7.~IIO l,79Z,HOO 

-1.67.565 2:1;;.050 , :125,710 222.000 400, :105 

24. 8·10 16. 140 I 34.8UO 10.020 32.604 11. llH 10. 104 12. 3M 6. tOS 22.314 0.000 2.0')4 5.610 :1. 600 15.240 

. H.0·10 I 9.3iH 30.240 12.600 2\1. 640 41'0lllu19 .. 1. 200 7.5uO 1.2UO 3.018 12.000 4.812 

5 pO'III'l' 40,02<1 22. 164 7. 8S1 36. 180 17. Oo~ 32. ItS 10 Poll n ,.19' JO·l.400 222.8uO 152,000 I 206.000 14:;.20ll 280,200 211 pOllluls' __ . 172.000 2-1:;' 2011 I' 14:1, 000 165. 600 102, 800 2,17.200 

30 I)Oulld•. :j~. ~')O ?1. ~OO I 5~, 400 I 77. 200 ~~, ,~OO ~o. 400 40 pOllo,l.·, 2" .00 I ~3. 600 3,.000 40. SOO 2".6UO ,8.400 

W p""11ds' 2.000 10, OliO 0, 000 I H.400 800 8.400 GOpoulJd.­ __ __5.200 __4.800 __~~I__1,600 __6.000 

Totlll...... 10.010, 560 110. :;06. 07$ 10. ;;00, .26 2;;, !W7. 948 J9. 260. 412 I 26.090.283 

Tin!a,·!. [=-==== --- ----==-=I=~=' I onllCe ;'38,880 7.630.160 431),OtO 3.131,440 5,100.000 t28.800 

~~~~~~::::::::::::::::::: :::8':~~\:::: ~~'. ~~~: :::::::::::: :: :::::::~~: ~:: ::: ::::: l~::: :::::: 

Total........... 517,8411 I 7.0.0,480 430,040 I 3,131,400 5.100.000 428, HOO 

Snuff· --~.--I I . 1----1 'ounce................... IOo,9S0 23.>.200 11.09i,600 98,O~0 08,000 1011""0.................... 007.600 2,0311.500 2,121.806 1.472.352 1.7~7.012 I 2,412.:168 2 Olllll·.,'..... .....••. .••••. 365, O~O 000. 120 001.020 000. 120 700. O~O I 803.520 

~::::~;:;:::::::::::::.:::::: "''':i.i:oo~· ··.. ·4i:o~il· 6~:~gg I.. ··iiI4:oiI0· ··.. ·54;400·)· ..··78:800· 6 (111ILor's 1 H22."01l 2U2.o00 4,jO,600 I 340.00U ~42.uoO I 400.800 

8011''''''8 ' 3,200 10.020 1.>,400 I 2,400 [•. 000 12,000 

\0 ounco'................... 41, 000 ~!,. Oi)11 . 10.000 30.600 2.8, ~OO 47.0.00 !)"Ilurl .•.. . .......• •.... OUO J,I,080 600 000 7. ,,110 J8,800 1 p01llld 0.000 8.2811 21. 744 9.01'0 9, ~OO 28.440 2 pouu(ls 1.3401 14,1)76 S.O·IO 19. !l20 1. SOO 21. 144 

3 POlllll18 ..••..•.........•. 7.344 7.7161 4. (l80 0.120 8. ~211 6.084 4 pOlllll18 J. 200 tWO __ .•. 600 . 

"pounds 2:1, 1.011 9,18.0 9.600 a.4.92 1.;;' ml(;!. l!l.lIG 1°1.01"'019 400 400 1.0"0 1,600' 1.200 .2.000 

20p',"II,18 [__1.600 1__1.200 1__~~__I.(HlO __3,200 __

TotaL 1.4J~2S 3, 1~3.6~2 3."7~.lH;0 ~1,70:::.404 --!~1(15.0281":~~~'97:!,

. Rxportlltivu. I 

'l'?lllIcGO 8. ·100 400 I". '0') 4, SilO 8.000 

Clg",. 'I .!~ ~~ .~~ ~~ ~.:.:.:.:.:.:.:.=

O,"[,,,r. 1$3 per t/wl(s{",d). 1----·-----------,-----------1: I 

2:,., 207.1'00 218. GOO If,2,700 187.oUO 2"0.7,',0 3(:2.200 

51lS __ ·1.068,500 4,li.'ll!.0"0 3.928,300. 4.816.000 4.31:1.,000 I 5, I!!l.~ 100 __ 821.000 n03. OlIO 5~1. aVO I' ll.jf,. ~.'00 000. r.,~o J. 1".1, oliO 200s 1, 700 4.1)(10 2.000 1.01'0 2.11,,11 .1.600 I 250. 0,200 In.IUO 17.:100 12.~(10 8,f,OO 1~.300

OOOtl __(~~ __".500 __6. ';1I0 ,__0, 000 __3~.~00 ,__l~1

Tnt"!..... 5. II~. :'00 ;'.800,700 I 4,688.300 16. UIO, 7\10 5. 50S.:..~~ 6. BIll. ~10

a;9ar~lf'J~ (riO (tOils 1)!!1" I I I 10 ::'o"'·a"~J: 2.0511.0110 3, 736.000 J,O~4.000, 3.~aO.000 2.5.0.4'0 •• 4-12.210 

20 • · 1 2, 8S0. 000 I 3. OSIJ, UOII 2.6-10.000 '1' 3, nsf). 00.0 I 2. OlS. ~80 I 4,897. ~~ 508 I:~. 20u I...... la. ~OO 16. " 0 100, 34. 000 22. 1100 14.001l ·16, 2110 a~. 040 25.00 

. TOl"I 1'799i:'OOU, 0.8;;1.200 • 4. 6:18-:000, ""7,i5a.;MUI~~i 12,3S!,G:W 

"To caA.-h of tho Jlta,lDPM nlarkotl thus" nino ono pound CLlUpOn./l aro Rttachod•• 

-; 

c 

..... ~~ Denomin.n·tion~.

(l'l.x 8 cents por poun<1.) ~~a 

z 

TobaccQ, , 10Ullce 1,350.000 2 OllIlC' ' 5. ~~O. 000 

301111"'·8.... :i80.200 ·1 OIlUC"......... 7.67:1.300 SOIlIlC.;,S .••.••. , .•..•..•.•. 1. a5R. 220 

16 Ou"e,·S................... 1.5.2UO 

t 11 nuII(l 2;. 000 1 p"uod 3. 600 2 J'OllU,18 

3 pounf!s 30.720 

'" I ~~ '" .= :;, ;~,

.-"'-;'11 .~~ ... ~~ ";:'

.::;;; ].:3 E(fJ 

Z ==.... 
B.-STATEMENT of llle NUMBER a./ld VALUE of 1l,,'TERN~JL REVENUE 

STAMPS ordered mOil/lily by tho COJl.IllSSIONER fron. the V.d CJLT during the 

fi8cal UNlr ended Jltlre 30, ttle5. 

47 

Months. IReceipt6.

COMMISSIONER OF INTERNAL REVENUE. 

Totnl __ 1 1,63049 

B.-STATEMENT silO/ring the JIONTBLY RECEIPTS from tlte S.tlLEof STAMPS 

durl'Hg tile ji."cal year 111Icll:d JU'IIC 30, 1885. 

ANNUAL REPORT OF THE 

1.9 .;: •::i \.5 " I" I" "I" I" d " ... ... .­ .­ .­ .... _ I..... ... .... c,. 

~:~~~~~:::::::::: :::~: ::::~: :::::: .. J:::::: :::~: ::::~f::::I,J ::"9f:~l:::~:1 1~ I~ 5 

Totol. .....•. l--l=1-41~1-1-11~13-1-913-1 JI 24 220~

46 

1. "'l:::.' '" 

~.;. t~ D6nominntion~. 0"" .. ..; .. = .8 ~-<l

2 is 

Z"1­

5:r:.~~~:.~~1~~~: -..... 

-; 1:::;': 1 • 1~ ·1..: ~. ~.' e ] 1 e ~~ oS Q~ j.;.~ 0:'-" <:.1e· t:J..;I, a. 00 Q ...,=:., e: ..' ~$ I~~ -~. -,,:) -... "0-- -~ -." ...... .. 3 .. .0 l:= ~e ~c: ... s .... ~p- i:~. t Q 3= oS- ~~ =~0 1:,;1 ... 0 ~a~~ :.5 

Q'~ .~~ ~~ ~~ :~ C :~ I............ 

~,~ ~S-:10
 j£' i~~ ,go ..::.z "':~,.Q ..c~..:: A e 0 

E IS S e :; a a a e.... § Ig. = ::: ;::::I ;::. ': :: := =' 1:(

Z I z ~ ~ j~ lo(J --·-1--,----------­

1 _1 1 I I l' $0 03 
_~11875 .1429 

.01Z'J 

.0713 

2.1~41 .0.61 .5618! 

. (I!30 

· 0~01 .06i9 

.03:J3 

.3078 

.oa07 25.10~0

8.6110 

.0073 

10.3248 

1.1812 

· on2 

2.IH9 

:1.3924 

.5402 

3.0060: 

6.5929 

21. 7276 

4.IOi:;1 

I. 0~1~1

1 0027i 

2.3114 

...:..O~.

c.vlIlinuc<l to 1883.J 

48 ANNUAL REPORT OF THE CO~DIISSIOXER OP rNTER~AL REVENUE. 49 

several GENERAL SOURCES of INTERNAL REVENUE IIOW taxable, illdl/ding penal· 

tics, in cac), S'1'iJ TE alld TBRRfTOR l'of the TlXITED STATES, to the ~WOR/WATF;

C,-COMPARATIVE :l'ABLB RhOl(Jilrg the PIWCEN'fAGES (!f RRCEll'TS f"OIIl the 

RECEIPTSfl'ollt tile SIll/Ie SOIlI'CeS, by.fi8C(11 yeal's, /1'0111. July 1, 1864, to .llme 30, 1885.
 

tAX ,,"<> not gi,.eo in Table C ill ropOlI. sinco lallO, oxcopt iu tho casc of banks and oankol·s. Their 

P0l'ccoutngcli UTO . fNOTK.-l.'he !'orcentages of receipts. from the !io'"erdl general aonrecs of roY~nll0 DOW (~xemllt from 

Fiscal years 00([("\ .TUllC 30-

l·p.I<CR;(·r....(1R~ 0" RRCICIl'Tfl mO~1 8J'IltJ'f8, 

STA·r.~:S AND TER· 

lHTORIEI? 

1---------1 "M ~~·I >S':. 'M'. I-'~: I"'".1 ,m~ 1""..1 "': 

}loEllCF,.IS"I'At;RS Ol-" np.CF.IPT~ l~1tO:\1 .sPllttTS. 

FiRcnl yoars on,\c,\ Jnno 30­

..!~ 1877. ! t8is:_1187~ ·1S80·11~1. ~882~l~I~11 18S5'1 

: .1116 .0!l80 .10%' . 131;71 .1273 .11041 .1035 .07381 .07311 .0755 . 067~ll 1 A\abnm'\.............. . 2008) ..~Oo .lJ.f87 . _ti61, .18,0, .1<,,11 .14,,1 .1005
 .1)121 .0123'1 .0170 . ,,%6 .0277 .0270 .0:Ja7 .Oa03 .Oa60 .002tl .... 2
 2 Arizona I .lItl40 .0228, .00,3, .0000 .01~5 .021)4 .0166 .0666 .082t .0098 . 1675 . 14451 . 1~;17 . 1203, .0757 .078:11 .0708 .0874 3
 3 ArklU1$i1s , .OH7, .1020 .22:;4, .0886 .1274 .1199 .1128 .1100
1 

4 California. 2.3012 I. 0700 6.0727' 10.0058., 2. r.0411 2.06061 

, 2. ~0Z7 2.0lH5 1
 2.166.'; :l.07?1 2.6027 1.8fl5' . 9~071, I. 05~7, I. 97~ 2.90S0, 3. 2~~{1 2. 99J~ 2.80:J2, 2. 3!~71 1
 5 Colora<lo _.. .0:il'2 .0355 .0881 . 1030 .0276 .0'212 . 0270 .02mj .0613 . ~~2~, . 0:!6.1 . ~.i08! .Oll'!'l . O~~ . ~O~l . I~~:>, . ~~:>~ .~09~ . ~9~, . ~~IJO " .flO·l> .4,4,1, . flO 1III .5361 .4011. . _7_, .3118 . _1·1 • _Q83 .2_001 . _634 6
 6 Connectic"t.......... 1.1200 . 7621 .890,5 J.3810' .49:l51 .5213,1 . 82i2 .7118 .7563
 .0100, .o.09S1 .0226 .O:J201 .oa;lo .0312 .0322, .0373 .0483 .ooaol .. · .... 7
 7 Dakola.............. . : ....... .00171.0231 .0090 .00f'3; .0065 .0073 .0082
 .0300 .05,,1 .0432,1 .0:,05 .0505 .0608 .03881 .0615 .0277 .0343 .06001 8
 8 Ddl\.WIII'6 2lliO .04R7 .0r.r.9 .1215 .0:,101 .0359 .oml .02;;1 .Oi69 1 1
 ,06341 .0612 .0043 I , n o Di.lI·!c1 of ColulllOia. . .2605 . 1101 . 1146 .2629 .0808 .0601 .Oi92' .0776 .0724
 1 .0308 .0229' .0230 .0283 .0245 .01[11 . 01H1' .011lO, .0145 .0105 .014110 10 }'Iodda .0002 .0:143 .OS7:; .0200r .0321 .0393' .0300 .0481 1 .2008 .2700 .22581 .40011 .3526 .3131 .3481 .3109, .3788 .41641 . 3~281l 11 GeOl·gill.. . :19S8 .6705 .7660 . 28'l6, .2168 .26601 .3217 . 278.~ .0287 . 1I~35 .02,32 .0315! . 03~7 .. 0279 .0294 .0326 . O:JsO .00101-'" 112
 12 Icloho................ .03~15 .0:l611 .0658 .04771 .0322 .0492 .Oa54 .0291
 27.0017, 3f,. 1278, 31.10:,\ 31. 8768, 30.5348 ;12. OW:! 32. S071 3i.27:li 20.8020 27.302S1 30. 4316 13
 I:l Illinois.............. 1.6. J200 15.4107 12. lS60 tl.43731 H. 9670~ 21. 4i771 23.047" 25, 1264 20. :>19"2
 14 In'\;,'"u............... 0.5HiH 4.0990 3.9"73 2.6507 4.80641 6.2199 8.2922 O. 4:1011 0.7798
 7.50:,41 8. 71811 9.4064 10.1711 10.Of,3H 0.0172 0. i603 8.0li41 0.55871 O.62.;lOj 5. 19t'3 14
 

15 Iowa................. 4.0936 ,1.1880 2.51)19 1. 4359 1. 10UOI .5872 .8'273 .9809 .0:ia0
 

I
 .00J3 .8007 ,2701 .63141 .4661 . :Ji5:l ,a6~01 1. 52:15 4.5050 2.07301 2.721915 .0700 .0008 .0617 .07(;81 .O$IS . 143'j .089, .0010 .0929, .08-11 .009816 . 67911
 

IG. Knn.aa. . 1414 .O!H:JI . 1225 .2509; .6800 . 1207,1 . HaO' . 1I2~ . 1372
 13. 4~ll 9. 62071' 12. ~~! fl. ~~17 10. ~~aol 11. ~4"~. 10.: Il:l' 11.9:18.1 17. 81~~1 2'2. 2:!~ 1 lU. 7213 17
 17 Kontllcky. __ 4.7i49 3.4764 3.705.° 6.0930 11.43SO 12.5367 8.SI40, 7.61811 7.0252 .4_9-11 .IS,ll, .20""1 ..,009 .2.01 . _ !,I, .2092 .3333 . 19,.j . 19.101 .201l118 18 Louislalla. __ --- .3257 .6921 1. 8211lj 1.5643 . 9)().~, .0158, .95041 1. 3000 1. 4082
 1
 .0304 . 0269 . 0173 . 03021 .04001 .0206. .0374! . 0:161 . 03021 .034011 . 035619 19 lIlnino................ .6a27, .0841 .05691 .0617 .0427 .16311 .1589 .1072 .IM7
 2. 51~t; 1.685'11 1. 9112 1. 4r'~~1 1.4108 1.3485 1. OSS5, 1. 277:1 2.0814 2.47;;21 2.1:,;)520 20 ~nr.vI"n,I............ 1.604S 3. Slutl 3.5802 3.2271 3.1)410 2. i215 J. 9708 2.7317 2.0814
 I. 67081
 

1 1 .5165 .4:116 .3085 . 2,69 .2201 . 1903 . )l101 . 18:>2 . 1996 .2083. .232322
 1 1 2.0624. 2.674[> 2.3701: 2.0030 2.2318 2.11051 I. 06031 1.83021 I. 7356 I. 5892 21
 21 MllBaacbllsotls 3.:;'184, 2.54901 2.3110 2.8005 2,OWO. 2.8417 3.0164. 4.5278 3'214,3 22 :M idlignn . 86321 .1634 .6284 .8183 . -14391 .42051 . 761S .50541 .7654 1 1 1400 .12:1~ .1153 .Il~~ .00~01 .Il~~ .1~73, .1368 1
 1 .IOO? .1;4! .13;6 . .1:;05;3 23 Minne.nt.'>............ . ~65S .2f>02 .2054 . 30~ . 17~5 . J377 .13f.o .1258 .1327
 .115:> .08901 .0i,.1 .01.1 .0Si>1 .O,3S, .OiOI .0703 .Oag" .04_4 .04141 .04,4J4
 1
 24 Mi",i"il'l'; ......·............ . 0210i .034S .1749 .10121 .1124 .1180 .1](;5 .1:131
 1
 3.401)3! .60631 3.08601 4.529 4.0825 3.5176 3.34:'71 :1.5049 4. 0063~ 4.0219 3. ORlil25 25 MJ."OUfl............ I. 4971 3. :1804 4.02.27 5.18w 3.65H 3.3773 3.3373, 3.540''>1 3.0076:
 .037011 . 0261 1 .0218 .0218 .0;130 .03~0 .02!17 .035-1 .0513 .0561\ .00381 .078026 2<1 1Iontnt1n... .0:;;13 .04f2J .0537 .2274' .04HOI .03751 .07701 .0271 .0278 · 4~57 . 4~46 . 7~!7 .9231 I. 2!9.6j' 1. 4~02 1. 3057 I. 254.?! 1. :IHI~ I. 5~7~ I. 77471 2. 66~4~; 27 N olJ",..k" __ . .. . 0462 . 04511 . 0523 . 1505'1 . 0010 . 0~5 . 2605 . 3049 . 3661
 .0.77 .00l6; .0".0 . 0411 . OOliJ .O.,OS .OHO .0M,,1 .030:! .027" .0017 . OJ,a"8 28 NC,"llClo .06110 .0:116 .0402 .110:1 .0605 .0·tHO .04;.,j .0516 .0:165 .1522' .11;77' .1:116 .tun .1292 .11/78 .10.2", .0020 .08411 .0~.831 .0850' .0903.29
 20 NewIlamp.lJiro 11121 .0003 .0~90 .173.5 .06+1' .06221 .0850 . Hm:ll .1520
 ._ .~ .~ .~ .~ .~ '~I .~ .~ .~ .~1 .~M 30 Now.J.·r..·)' 2.4490, 1.2407 1.8364 1.20531 .4014' .1988 .83331 .8913 1.4841
 .0241\ . 031~1 .02ll2 .0224 .02RO .6276 . ,'101 .0r.:lM .0:;82 .0;.,j9l

.0686 .0760 31
 :11 Ncw Moxico.......... .0407 .Or.", . 0083 .1367 .0385\' . 0~301 .03:;4/ .0284 .0:106 Ii. 2212 O. ',222 5.104J 0.0754 6.2028 4.112ll 4.3453 3.6(21) 3. 372~ 3.4255 3. 8456 3~ 32 N cw York 18. 4821 lB. 5ti78 18.6U'12 Ii. 0049' 14. A740 O..1561 8.8213, 9.0J7r.' 7.7OU7 ,4IJf,I' , :J860 .371171 . ,1011 . :;IU4 . M I,; , S~08 .0101\ . 74i6 .7340 .7514\ . R3f,7 33
 33 North CMOU"" , " . 2280 .604" l. 600'1 .27fJ3 .3248 .7U66 .21<Hli .5643
 19. 1~1l, 21.070(; 18. M~~:l 20. OM5~ 21. ~OO~ 21.S91~121. 3S~? 19. 05~ 1 15. O!.lo 13. 1~r.1 13. a~25:J! :14 Ohio...... 10.9,,01 23.0217 18. 0487 13. 94f,I 20.5888 21. 69(;5 21. 4950 20.4075! 20. aOi6 .0441 .0.190 .0.1l4\ .03'4 .0·16, .0·102 .044_ .0-1<13 .04.,4 .0026, .0,03 .0,0130 3, 0"0;:011 .Otllf. .0655 .0709i .2093 .0500 .0008 .0517 .0470. .01SO 1 3.ti125' 2.7252 3.4:!86 3.I:lS3, 2.9012 3.0336 3.0,'51 3.3347 3.7380, 4. 3209 ·1.lI,,~:id :16 I'CllD.syl\'lInia... 11.3710'1 fl.!W7 9.7088 11.1815 10.14071 7.40:;8 6.3En;; 4.6317i 4.2666 · 12~2; .05M'1 .1'599 .0704 .0775 .0721 .0639 .0500 .0510 .051:1' . 04l)~! .0565 :17
 1 · 09-t-~ .10511, .08721 .001:1 .12611 .1120· .1"70 . t'9;;01 .0742 .0007 . o8~11 .1101738
 37 1 Hlllllic JsLl\ul .2149 • :131;6 .2848 .4412 .07601 .1357 .09:i9 .1625 .1446,
 38 SOlllh C.,'·ollnll........ .... .0760.1608.3146.1035 .1050 .1120 .1417 .1:;01
 1.20011 .7MOG l. ~04:) l. 2089 I. 35151 1. 3{~1 1.4240 I. 11061 J. 3;;a~11. 4657'1 I. .710 30
 30 T"IlDoa.eo...... ...... .0088 1. 1518 I. 6f>82 2.6027 I. 1j6:J 1. 01}.j9 ,0007 .9021 1 .0100
 .2,00 . 21~5 . 1~:18 .1675 .2105' .2015 . t402 . J321 . 1147 . 1400 .1ail .135740
 40 Toxaa................. ........ .I:,H .2iOI .4r>(J7 .1685 .1D30 .2241 .2817,' .31H, 1
 1 0160 .026-'1 .020.; .0180 .01431 .02U! .0183 .OW'I .017:1 .01iU .0000'....... -ll
 41 Ulah ... __ .... ......... .OOW .0416 .0613 .0575 .0Z701 .0162 .02i5 . om .0:1:18 1
 · 030~ OU5 . 0~08 .0204 .02331 . O~oo .o:m .OHIO· .Ol76 .0152' . 0165 1 .0177 42
 42 V crlllou!.............. .0648 .0533 .04301 .07i4 .031-1' .0247 .04:J9 .0462 .O:loc;
 .0746 .48071 .61i75 .6001, .50011 .6634 .4557 .47801 .35911 . 4~1I' . '1548 43
 43 viJ';:inin .0088 . 5~a6 1. 8810 J. 9788 I. 5~W 1.3746 1.2885 .7i!JO 1.2200
 ,14 \\'lt~hill:;!ton........ .0520 .0167 .0660 .170t .058r.1 . 0~40 'Oa92, .0188 .0\19
 1 j .01G2 .0137 .0129 .0120, .0133 .0139 . vI~3 .0145 .0170 . 0~17 . 002:1i ........ 14
 · 46~0 .4445 . :JI071 .3135 .\PillO' .OMl:!· .OOf>!' .1600 .IU07 .2i93 .40171 .412745
 1 1
 45j' Wost VIrginia .2321. .1793 .2418, . 6:l0~ .3270 . [>4171 .32271 .20:;0 .2:;.11
 2. \;302 2.8'113 2.1f,30'1 I. 552711. 7610 I. 30SS' J.3206 1. 06x6 .90;3 1. 1950i I. 415J 46
 46 Wi"COD.I"...... 1. 73041 2.02:1I I. 7360! 1.3495 I. 418-1 1.5117 Ui720 1. 502~1 1. 62821 .012~ .0153, .0131 . OHM .01l6j 

1 .Ol081 010-11 .01131 .0096: "0041''' 47
 

471 Wyoming ===:':'.:: .:.:..:.:..:...1==I.~O(lIl)_.01681......:.~_.006:i1~~1 1
 1
 1 100.0000100.0000 100. 0000 100. 0000 100'- 000° 100.0000 100.0000 J(;'0000 iOo:UoOo!lOO. 0000 100. ooOO~JOo.ooo;;, TOlal 100.0000 .100. 00001100. 0000 100. 0000 100. 000° 100. 0000 100.0000 100. 0000 100.0000 ______ 1 I 1 1 " ,
 

1 1 1 1 1 1
 
_______ 

CO~Dn::';SIO~.lm OF INTERI\AL R8VEN[)E. 1>1 50 ANNUAL REPORT OF THE 

l'BRCENTdGES of RECEIPTS, ,.j'-u.-COlltiHllCd. C.-COlliPARATIVE 1'.JBLE SIlOlOi/lg the 

j·t:ll.CIIXTAnEo 01' llRC.:ll·TS PIIOM T01IACCO. l'EllCR:'.,.AGES OF I<P.CEIPT8 FltO)1 TOllACCO. 

STJ.TE.~ AND TKR· Yi8rnl )'Q"I'" UIl.!cd J lIllO :10­ :Fiscal yea.. ou,led Juno 30­ JUTORms. 

1SS3. 1866·ll;0;.-!-IS08. 1860. !~~n. ~I la72·1~13. IS74. l1l75. '11876' I 18:7. 'I 1878. 1870. 11880. I 1881.11882. 1 188-1. 111l8,1;- I ---- - - - .-- ----- --------,­ · OS~8 .0760, .07.90 . OOO~ .07?O . O?~ .OO!9 . ono~ . on.I.~1 . 06S~ .0022, .08,1;9 1 llAlnunma ·1 .. · · .0128 . 222"1 .:1472 . 1101\ .0075 .0002 .2275 .13114: .0002 .0000 _0000 .0100 .01211, .0.60 .0111 .0159 .01.1' .009_ .0010 ....... 1 2
 2 A,.Ir.OHn................... .. ....... .0005 .0001 .0010 .0(11° .0021 1 .0('41 .01/70
 .OBOO .1J970' .lJ~60 . 0~99 .0605 .0860 .1011 . lOl3 .1UOI .0,:12 . W:,5 .0966 3 A rkansns · .00021

1 . "081 . 0038 . OJ~O .0:;00 .0013i .0iOI! .Oi51 1.7009 J. S0411 

1 2.0HOS J.8:,95 I. 0119 1. 1<',30 1.9324 2.0-'7:1 2.3U021. 2. :l4.~2 2. :151l.', 2.118414 1 4 C"HfOl'T!ia 1.0,,94 4.0A84 4.60il 4. O~~':il' :l. ShO.0 3. 1:1:13 3. 1!l2S, 2. OS:;" 2.0050 .0326 . 0310 .IW~ .0:1001 .0143 . U539 . (li39 . \1794 .0783 . ('594 .00Jlb . 1080 5 51 C"I"TIl<l~.:............ .~QOl .~~O~ j .~3,I,O, .~;12~ .0.199 .~~S~ .00071 .Ol.~~ .1l!55
 · ~624 . HW,1 .4".'\9 . 3S~S, . :\000 . ~814 . 40134 . 1321 . 4350j . ·13,3 .43,,2 .11081 6 0 CO"!lCCIICllt...... .. .08:J6 . '89'1 . ,I. S, .011'1" . WOO . ,uS. .4771 . ·11..,,1 .4.71 1 .01161 .0050, .1...,57 .0101 . ('14111 .0182 .1'2;' . 1'~'3 .113:1<> .0309 .0057 -... --. 7 7 \lnl",'" • · .. · ..i .0003 .OO~!) .0019 .0021 .002:; .01143 1 9Rb6' .SS33 .OJ62 1.0l~2 1.09-14 .8:J48 .(}IOi .0129 .6032 .6013 .63;1 .0-23· g SI nc·h,,~a.o ;.......... .07ll 1.33?~ I.0ZI3 .0~2~1 .46:.~ .7~1l .~:1~3 .!l~? 1."43~1
 .097:1.1 .0903, .•'~87 .Olil, ' I· \ · ;..· ·..·19 91 Il'KU'wt "t Columbl..... .0703 .0028 .0038 .0.,Li . ObOe; .0,10 .07.4 .111;•.1 .0050 .3498 .1-1,18: .3(J02 .3649, .4174 .·III:W .·j920 .5562 .,,104 .b-Il~ .G5lG .7&;910 10 F·l"ridlt............... 1 .00"8 .0022' .0301 . Hi1 .17811 .21:;1 .:1601
 :"no. . 4512 .31"0 2333 .1.-,16 .172U .1!i08 .1171 1 .1520 .1200 .1630 .·\4,011 11 Gco'·l!ia """ . 0140 . :10:11 l. 1:143 . (}I~8 .8iGO .60:;3 .0:112 .7124 : ~~4tll ". 0~461 _. 0~~"1 . 0(1301 _. U035 . ~O10' . ('05? .ouool . 0~8~' . OO~il " OOO~ .. _-.... 1~ 12 1 1,I"ho.................... .... .0006 .0001.... 1I .0084 . OWl .O"51l1 . 11040 .0053
 1:1 lIlir i~ 3.5Hl 5.2410 5.8!l21 5.70.f2 6.2:'67 6.2180 6.~321 :;.[JIO' 5.•"00. u'~~~l "~"III i"I!I~1 6.8508 I.~~~ 6.~I:S 0"1.. !~2 6. ~1l.81 fo.O~~~ 0.01;,0 0.~.14. 4.ll-!~}, l.l · .J,o,. . .J1l-l8 _SJ3, .741°1 . ,i.la . I~ •• I .•.•_, . ,0143 .8.0.. . 74~0, . ,230 .6(0.. 14 14 1Illh,lUfI............. . 1. 3212 I. 17:;3 .77HI 917;1 1.2257 . S:,f.5: . RSliO1 .onl .9162
 1.08J5 LlP65 LUll:> 1.'\131 .0087•. 7~8i1 .7U1:> .7~73 .i420 .7195 .7685 .i87015 15 Iowa..... 5~00'1' 2801 .3028 .4008 .0iWI .7~Uli .712d' .8'i3 .8767 IIi K''''.''A......... .0·157 .0:105, .0,,8-' .0:1"0 . 0171 . 0781, . OOllO .1147 .1103:
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3_ 3221,' 3. 750B 22 22 ~lichJuall 4.4778 4.3478 4.20;'7 4.4:<[,9 4.5000 4.4012 4. 1002 4.7161 4.08711 .1301 _IJ321.153i .!t06 .1!lIS .~1:·2 .27~i .20l,g .3llilij .:j"~6 .~1l03..120023 2J lIlitlllcsota . oll.\2 1 .0400 .0404 .0305 . '''19. . 1216 .0860 .0"80 . 1114 .07:401 .Ol)ll;> .0.)"14 ,O[.!1) • (j:,(h$ , U5lJ5j . (IiI!) . (16Gt . Utl!19 • (l;l';'3! .05[);'1 . (l;'j-Hi 24 2-l Mi......i......iJl(lI............. . ...1. 0001 .... · .. t .0221 '0:'231 .0·;63 .Oi\[4 .0783 .;.2i:!:! ::.4\11;5 4.7GS:J 'I. lif)~Lt ,J. ~7;j81 5. :!Bl7l 1i.1NjU 7. ·1005 7. 8~1~"1 8.16101 S.8l!JS, 9. LO~3 t5 21. ~[i"",ollri.............. 11.7120 10.8300, 8.89·n 8. ,,094 6. OS~~ 5.lJ!~7 6.27;1 5. 8il!, 4.9'-,!6,
 .0001 .00,2, .00liO .0' i;!1 .0070 .00i8 .01'90. . OliO .01:.1 .Olr,:i . 04~81 . U2i3 26 26 ){ontllnll "'11 · 1 .0uOI ---. .00/2 .0.154 .01_2 .006~ '0I16$~ .0;)0 .oS2,)' .0'02 . O~O;; .10-111 . 116~ .If'lO . IJI7 .1:!~9, .1206' .2093, . 2:J:.li ~i 27 N.·hm.•k,'........... .0031 .0033. .0029 .010:1 . 03~6 .u141 .11408 . o~"11 . 0631
 · 01~11 .1>14:1' .01,,9 .01:,:; .OH7j .015(1 .OU,9 . "120 .0106 .0\1(,7 .0005 .019728 2~ I:-;O\'a(ln .0036 .00-13 . (lOW . l1002i .0101 .0259 .01U1 .01:12 .11141 · JU:!O .1035 _U;li7 .077"2 .0762 . "101 . u81.j 1 . 07~I . Olj~f) .O(iZH .074iJ . 067~ 29 20 Xu'" HlI"'[lshir<>...... 1 . 0871 .OAS8 .0702 .01120\ . 0~27, .01129 .0088 .06S2 .11601 2. 2;'07 L,4H i. :)6£6 9. Hi:; 10.4U12 0.34M tl. .~921 8.0"2,1 S. (;tj;10 U.5198 7.902il 7t030530 30/ KuwJcl',or 1 2.13141 2.0771 1.9178 1.849i 1.9151 1.1;248 1.\1006 1. 8<>1 !!, 2.1191 1 .0117' ."099 .(10M> .0073 .Otl07 .WiO .0133 .01"6 .0191 .015:.\ .0240 .023031 

1 1 23. H20 20.48011 17. 69:jlJ' 17.3903 18. CO;;:) lS.7S"!' lU.971;2 20.01171 20. f>-I4ti 21. 030d 19. !i770 J:J. 4020 32 31 ]1:",," Mo:<ico _....... .111'67 .Ol~~ .0111 .011>1 .0"1<:; .0118 32 No;wYOI·k 20.6279 31.0207. 30.311<:r 30.113;', 2i.SO:i4 25.2102 25.6251 2R.4~'~1 23.0.31 3.65:;1 3. i:l~!1 :l. "R20 J.0000 :l. ~282 5. 2261 ~. ,:125 4.2069 4.0088 4.3043 4_ ;'0:<; 4.221133 33 N orll. Cal'oHM _ ,. .0162 . 1275 1.401iS·,' 1. 4308 :1. 1:lf4 2.5\;58 2.7820 3. 1:170 9. 124:; O. :1136: 8. l',901 8.1·1M fl.. 071·1 S.57n S. JIJ'1 S.1342 7.03ll 6.650'1 tl.7171 7. 3'fi9 34 ~~ Ohi" "112' 17601 

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 · } :~:l .!~091 . 0~~4 .094,1 . !~I~J, . ~g~? . il~9!1 . 1~06 . ~!)(I0 .00(,6 .u761 . 0:29 ?8 38 I :-;""Ih. ClIm!t"., _...... ...... .. .0235 .018.1'1 .0.1". .0016 .0,88, .0006 . 08~fl .1105 .3,,20' .3,16 .2, '~I .391i5 .31,1.1. . .iOOZ .33.11. .3201 . ;15,1;1 .3182 .3891 . 3b04 JO 30 Tcmnus.oo .1889 .0510 .2·190 . WI3 .3089, .2025 .27.17, .3'>40, .2737 .1!J06 . Hi-I,,' . 16';:1 . l818 .1026 .20:Jli .21;':' .2046 .18;5 . J5;;i .1085 .180840 40 I'J'ox". .0030 .0245 . HlSI .0i10, .10uO . 1001 .14"71 . 1050 . III83 .OU-.O .OHf}· .Ol:i!) .0150 .0160 .0155 .0142.01·10.0111 .0010 ... _.... H 41 Utah .. . 0021 __ . .0J4U . UIOi\ .01:16 . UOIO . 00:-.4 .0120 .0,00 .06i,; . 1157.1 .Oul;' .0582 .0546 .O:'O! . (';;981 .0171 . U;,7S: . 00~9 .000742 4~ Yerlllont...•••. .03501 . 02',0 .02JO .0J4:i .0l5i . ():W7 • 0:19:1 .0:;"9, . 07110 1 17.15"8 \1;. 8712,17.1672 18.162:; 15..1284 1:;. 2~1l4 l:i. f!.U:'6 l:J.2198, 12.2:)70 11.2:'80' JI. n4S~ 10.265543 43 Vi,.,.:I"i" .. . 1100, 1.4513 1.509.l;j 2.261;"1' 6.5124 12.07'15 12.9'J59 11.7071, 10.0018 Oullo .00til . Ol'61 . uo74' .00701 .oosa .01031 . (\129 . nUB .0"98 . 001:; ...... _ H 44, W~8hhll:tou 0012 .0(110 .00141 .01JlI .004:1 .0066 .00ll) .0"H9.. OC~·>Il .7:)2<\. .6080 .5018 .5.;911 . 58~~ .5635 .0-1341 .0.1381 .0161 .6341 .7157 .7564 45 451 W c~t Vil"J(inln .47081 . 4591 .30:16 . r>138 . 0133 ' .6305 .6917 . HI 7S: . 7~;7. ~. 243:; 2.22l1-l 2 oca, 2 S8~a 2.71111 2 ·lb5a 2.4228' 2.451(1 2.4i(\6 2.6114 2 70J 2.807846 461 Wi.C'11l.ill.... 1. 1327 .9;53 1.3109 I. 5898 1.60S0 1.•61!~ 1. ,,7~7 2.01112 1.72,>3 --..:.~ .0041 .01'5:'1 .0(1131 .00151 .0014 .00151 .0046 . OO~7 .0032 . O~>. _ _ 47 47'1 W~·ollliu:; · 1 - -1 --. .0tI07 .0051 .002& .OOU, .00371 ---------------------.--------­ 1 100 0000100.0000 !OO. OOOU 100.0000100. OOOLlIOO. 0000100. ouoo'llOlI.Uooo 100. 0000 IOU. OOUO 100. 0000 100.0000,' Total -10-0.0000 -10-0.-00-0-0 -100-.OOOO,-lO-U.0-000-.100.0000100.0000.ioo."0-00-0 100. 0-0-00 100:00001 1 I 1 I I I ! I I J i I I 1 _ 

4U51 R--5 
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5' AN:SUAL REPOHT OF THE	 CO~BI[SSlO~}O;R 0],' I:STER:SAL Rf';VENUE. 53 

'.-COjJ J>.J ItA TI YE	 PEIlCEXT.:1GES 01 RECR[PTS, J·c.-ColltiDUed. 

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STATE" AND TER· .~18c..1 )'llflf!f, t:'fltlt:tl .Tuo(' 30-	 F'boal YCl\rft en,lcd JUlie 30­

RITORIES. 

18M. 1866. 1~68. I 18t;; 1187: rlim. 11872·T	 18~-' 1875,11876. !~7~. _lB7~. ~1~80'1~8J. !~2·1. 188:l'1~8'1' I I~S[,.

A.Jah""'R =~I~.~. .01r.~1 ,o~i~- ~OIl811-.0H;6 .0133' .0082j .0130' . OOj~ • 004~ .01141, .0052' .0054 .0041) .00591 .00561 .0151 1 

A rlyon" ••... .. .010>61 • 0000 .0100 .0058 .Olrw 0096 .01021 .0116 .OI211, .0201 .0224' .02151 .043a .0307\ .028'l .0024 ....... 2 

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/';"I\f", uh' . . I 2. 24~>ll 1. 81171 :J. 0010 2.0u72 3,2009 2. 7638 ~. ,101:1 2.8739 3.5000 a.707.'1 :1.0125; a.68ll0 3.51)01 2.9100 2.95:>4 2.0171 2. 01~, 2. 61:13 2.1)70.~"

[, C.,loru,lo . __ .. . (\4.81 .03m .1)610.0000.018-1.1137. 1:12;; · 2-145 . 2l!6~ .26-1') .2.01 .2509 . :i3G7, . 4:.4~ .5260 .6-101) . ~';;;'71 . W8R .5535:> 

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10 florid" .. __ .... __ ..... --'" -- .. --. .OOH). 001'" .G02! .0012 .0~:l1 .00:11 .0!!'l4 .OO~G .OO~O .0~12 .O.':I~ .COl\.~1 .1~)3~ .001010 

I I Gcnrj;in....... fI.I. OIl • 0~l'3 .0;;27 .01119 .OSH .0t<<4 . 0li97 

o 111.11'1<:101' C;olllmllia • fl2071 ,·lfI.If' . :1212 . 201~ .2115 . 1807 .19:18 

.071; .0737 .0.03 .HOI4 .0.21 .VO,O .0092 .0{)Q-4 .0:1ll1 .07'11 .07t>:1 .0637111 

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2.0230 2.1H8. 2.0.108 I.8'!:J'7 l.i>:!:ti \.8u21· 1,91>53 2.0134' 1.0733 1.t'1l.11 I.~.';l;'! 1.&0041-1 

l. 9!l59 2.2001 2. 1418 l. ~.g., I. 0122 1.l>07~ 1.8505 1. a;;ss I. 7M2 1.00-11 1. :!Wlf, . lJj(J4 15 

](1 )(nll~;'. ..... ... . .24301' . ~a95 .3134 . :141U . :1:100 .3489 .3081 . :J:I~'11

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20 )tnr."huul. .... 2. 647~ :!. :24:1!) ~. ~Olfl ,;2.Y. ~. :?171 :t.12·m :!.1(i!11 :1. H.i~ :? 2~8 2. J(0) 2. CI!liO :!. :;)'1(1 ~. :}(JO:~ 1.. HI::! 2. vO~{4 ~. (1;IGfi 2. fJ!"I:\t) ~. O:IHi ~. l;lli~ :.! :!~:':2 20 

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20 M')lIlnlll....... .02'!2, .0 I·W . OWl .0040 .0,,25' .0810 .0,10 .04-1:1 .0503 .0005 .0"r.1) .0:,0. .0(,2·1 . 06'~1 ,0723 .ORIO, .0011 . )020 .1:1~2 .1658 26 1	 .280(\ .2756 .2\171 .2WJ7 .32)1; . :1l31 .3430 . aantll ~'1 N~h"'L,I",. .3:1·\1 .3:1:IH . 52!):; . tlO!J;l':!7 . OU~:I, . O~,3 .00;;6 .IBOI. .21M . 25!6 . 2~50 . Z'J.OI., _~ :-1 •.\,".1"...... .17l>t!. ,)s.W .11.0 .lwU . IH8 . ]f,••i .IJOII . 11,111, · .H;.lll . !~~e . 1~8 .•1I;0~ ..\4831 ..\Ga"i .IJ~;; .1lU? .OHI.I . O~:;~ .013~ . \:!OOI28 2H .•~HW nnUlI,~llirc _ .9617 . R\o:, 1.2(\(17 J.• O~Ul'\ J. :ll:,!l 1. 2~Gl I. 0223 1. ~15~,! 1.2"lOR 1..",(,1 I. 47_1 1.200, 1••0-16 I. .IIOH ). 3~!ll1 l. 421.1 t.40<13 l. 5.00 1.087., 1. 6<179 29 

al) }i,,,v .rf~1 ~f\Y 5. 887~ 5. tH27 tj, ·lti;.:l 6.4;jl)7 H. RSI'7 G.9512 7. U(J:i!) G. O~:l81 O. 09i!G ".5173 5. r.~7Q ~,. :1600 ".00111 l. ~!l>O, 4.7t<S4, 4. 01~7 I. 7{j1,~ ,1, 7707 1.7:t6O 4 !137231l 1 .0140 .0107 .0106 .014:1 . Oll~ .0081 .ll070 .Otlfilll . l'I7:1 . 01~:; .0.;01 .0510,31 32.1255 31.5:l:,s 32. &1:17 :l4 alr.7 :11.3082 3·1 ll.'JlI3 33.9.01 :33.4!l:1:1 32.lll<:l3 32.0821 :12. 6240 33.10011,32 31 N'M \It-~k,, 1 .0130 .0076 .1I13~ .'111" .02:1,,1 .0214 .0141 .OI~S

:I~' No" .YOrk :1I. 1096 30.2001 :)0. 7270 2u.llll~~' 31. 7~!lO :\2.II:iO 31. G;;:'l~. :n.0010 :1.1 N",.,,, Cnrollou .. .0011 . OllilA .1~'31 • tl023 .003, . ()I'll . OIlU~ .1l032 .007;) .0051> .00:,4 .00t-lll . 'JO.IO ,OOH-l .00133 .008i .011-1 .0102 . OO~:j 33 

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 8. 7l611~

1	 .09S1 .1057 . 1l~0 . 13113 . 15l>~ .1726 .1801 .201'. . 171)7 .IGOO ." I . ~'1oo 35 a:. Or"INn .. , __ . .. . OWl . lO~n . Hi:!'! • l:l,~' • 12l<:'i .1:152 . 107" . IlKl:1 

:lQ r""Il"~h'lllllfl H.3874 13.o-IllG 11. ~,,~.' 12.0707 12.19"20 12. tli>! 1 12. S:.12 12.61:17	 12.. "!:~ I!. Ol!>':? 11. !61b HI. yc.oo 10. "~G;! 0.l'70~ 10. 13~~ fl. b"783 10. 32.1.~ 10. ,1101 1O.? I 10. ?7.5S 36 .2BG-I .2Mll .311:1 .343.1 .3,0/ • 39aa .41b3 . un .4.__ .3~r. ., 82 . _'!lOG 31 37 1<I..~lo l~lon,1 .2.300 .2121 . W7S . IlliO . lOll ,2U71 . 1833 .2103 :IS SOUlh ConIUM.... ....... . (M)I .01:l11 .021n .01t;(l .11251 , 021~ .OU:I
 .62!rJ .0207' .0200: .0144 .0130 .0013 .0257 .oror, .01>12 . ');'10 . 05~0 . u.)1938 

:'!ll Ti.~nDt·"Ml'po. •. _.... _ .6529.4261. :MIl .2'1:):) . l-«~O . 1514 . 1036 . (\~H .004" . 0395 .02·7(, . OU~ . 1221 .IJaO:l .0787 .0757 .0/;:14 j . O:J~I .142."· . OWl 39 

III '1'(Il"' ,....... ....... . 11~1l .1r.9:1 .10<1l) . 12j:1 .1396 .1458 . ?!:1I .2"!33 .24.30 .269'1 .~'396 .1010 .HIll .llOI .09:>1 .09:» .0979 .1181 .193340 

U UI~h .014& .01111 .lr!l.18 .01!t7 .0101 .02S2 .0'.l41.•on~ .1029 .1042 .1031 .11134 .1000 . J~18 .1106 .1211S . 1l:t4 , 1:106 .o-.WO ....... H
 

12 V"rmolll............. .0502 .0nH .0:'24 .o:.tr.) .0119 .0:148 .0:J5,Q .11111 .O~I .~!~' .lr!51, .O!.I .0'~8 ·02l~ .11157 .Ol~~, .'I1~ 'OO?:" .OO.~I .OO~H~
 .1_,8 .1.,. . l.I?:1 • I,M .1.._1> .14... , 14~8 . H,,~ .1569 .If'J2 .11;.13 .1(;.';8 43 4'l \'111..01"1".............. . 0931 011711' 118R • I~~" . 11114 .1400 .1116 .1:1f.G
 41 W".hhl,!(lon ..•. .0521 .0311 . o~r.s 1	 . 0:;~2 (':j8.< .0433 . O~O .00;;2 .00 ·om .0758 .OOISI . (19"-.1 . O~'~I .002:, .0825 .10911 .1011 .12,'·2 .1120:1 .••••.. H .2793 .aOO'l .2861 .2r.o2 .2121 .228~ .25St .26211 .2857 .2("', .:H05 .31924:. -iG \Vl'~l Vtr~ll1ill _. . a111 a1t1\ .41:.s~1 .2&;0 . :lGi!,j . 24~19 . 2:l6~ • :!l)loi.". • ~73 4G WI,,·.II,"ln............ 2. 7030 ~. 701:1 :J.46S2 a.7745 :I. :ilS7, 3.2898 3.2177 3. 7P~5 4 165\ 4.7143 5.0463, 4.9211 I. !)O~II 4.80s'11 ". ,,930 6.3339 G.00071 1.15:j7 7.38:151 7.5:>-16 7. aWG 46 

.7 W)ollllll;:(............. ...... ........ ...... ....... .OU4I .0218 .01201 .0171 .lrJ41 -':~i-':oa031-----.:. 012:1 ~~_'.~ _.0444 -.-:. OiOI -.-:. (l:l61 -----.:. 0:1:1:1: . Oo-I~ :':':":::":"147 

---------1----1-----­ 1 1 1	 100.0000 100.0000100.0000 100.0000 100.0000 100. 0000,100.0000 100. 0000 100. 01100 100. 0000\100. 0000\100. 0000 Total 100.0000 100. ~OfOO' 0(l(Kl l110. O~!lOIIOO. 0000 100. OOOOJI00:(1001100. 0000 100,

1 1 1 1	 1 1 1 
CO~L\ll:-;:SIOXER 01-' I~TERNAL REVENUE. 55~ J-1	 A:-IXUAL REPUHT OF THE 

Jl[>.~R.Jl'ff1E TABU;' s},owillil th PEIICE.VTAGES of RIX'EfPTS, ,r·c.-CoIII,inllt'tl. 

I'PoKCf.:'i'fAOY.S OF I·RX.\I.Tn:~, ":1'0" COu.Y..C'l'llO.	 l'I~ncr-::S1'J\<;}O~8 OV l·I·:~AI.Tl":S. ETC., COI~I..ROTF.n. 

Sl'AT~;S AND 'l'ER· }I'hlen' )'C{lra 1'lHled Juno 30--	 FiAcal :"'-'~\I'~ mult~d .J1Iu., ~O

Rl'1'OlUES. 

I IS05. 1.18IiO.\ 1867.- ~868~~S(;9. ~~ 1&~. 1872.! Ifl73.! IS71. 1875. i IS76. I 1677. I 1878. I Ism I 1860. I 1881. I 18S2. : 1883. I leal. I 1885.
 

1	 l I
 

,AI""aroll I 1 .l"Wll .3~31 .155~ .1159 .1381 .:33S·I1.8211 .28001' · G~t:!2 J.5176 ~I .4:l"ZI I. 2~'!6' . t)!lSI 3. SHU 1.18901 2. \4!17 . 686) .77801 1. lln 1.
 2\ ,\ l'iZ"IUL " . . 0~46 . 0001, . OUOSI . 0112 .0015 . 17.H . 1J4.I.'3' .('I:l~ · I/O:l7 .......1 . '}2.4 .021U, .0137 . nUO:l' .2.;75' .'2296 .04801 .......I· ..· ..I 2


3 Al'kan · .. ·· .. 035:!11 .U41:31 .1',"4' .1210, .2100 .. :il78' .47-13 .37:'0 · fi'i'32 .ISSS .2710 .67\11 .2J21i1 .2f1;JO 1. ~417' .0;;83 .5599 . SinO .1537, .6999 3· 'I Callfol·!I111............. 7.4982 9.0151 5.4SSS 2.1702 l.i>316 1. :!l'U81 2.1I431: .Ou.a . 47371 ., u~',l::J I. 647:J 1. 3088: . :11.0;; . V.·Il;;; 2. lH;;. ~.' USUtl~ 2. :.7;17 3.lj21lj I. 1.112 203.7821 1.289'J 4· 

5 Co.lomll" , . oon . 138~ .1246; .08oll· .0500. .05,11 .2,'22 .0192 .01118 -: OS7S .2.774 .3549 . Q247 . 61).',0 .IlI$~1 .4%2 . M3fl ' .9iaO .2555 . J206 .67IG:;
 

61 Cnnnecticut .1,087 .0998 .mi59 .263:J\ .2107 . 7~89 . 16891 .6715 .1611 .414:11 . 8'JUO .09Ufl .141C1 .G"97 .·1605 ~.SI72: .7810 1.0248 .221·1 .GBll .2824 6
 

7 D.,kolll....... .. 1 0075, .0lI1~1 .1O!fll .0~tl51 .01~2 .012-l1 · O:!~;'I .003\ . nOI.l .0090 .1111481 . O"'~'OI . :H~'" . 379:;1 . 2tl')~ .122.'....... 1 7
 &. Dc:nwllro , .018S . O~!L .1I160 . U\491 .0100, .08"31 . 7252 . :H70 . al21 .OIH .2.i'H .2484 . :M8 .22tl:'1 . ~085 .0123 . tl91l:J' .13;;2 .1019 .l'OO:l 8
 

9 D!ritl"ict of C"lllmlJill.. . 99J3 2~2o .0710 .0759, .4:ll>21 .1723 .2911 .1726 .3348 .U7tH • ,n40 . 1177 - V:!j7 ---.... '" .. •'" ._. .•... -.....I • • •• -I. ...
 1
 '10 $1"ri<1ll ·.. .. .. , I .01b6 . 070U1 .0208. . 1:l2oi . 0024 .0732 .2117j .070; .1830 .1 ..;; .... j .0100. 0~32 .09;:1 .1-1\:1 . 1l~4 .1227 •• 

.00lll .1:lH 10 

y 

Jl l:'·"'·gi:l ··.. . 2080 . 79ull, .291:1 .•338 .5:1G21 .3005 .000\ 6.7401', .0076 2. U19& 1. 120'1 .5708 . ~'h7 7. H2:l I. ·15."7 2.1401 2.8087 1.7428 1.1517 2.48,,8 JJ 1
 12 Jd"ho 1 . 00541 . OJ~8 .1:'00 .13.:,1 .Oa2·' .ol:m .OU4&'	 .. ..... . '''Ii'' .0;0;; . 1101 . 000~ . 1050 . )300 . 1~47 .0240 .... . .. 12
 · u7'i · 'l'lo- 0 ""7 .) I 0'''' 5 0"8" • "'1"0' . "1" I" '\"01 r. ··J·l" ,,,,,)" 3 ~:>!lS .,. "0·· 13
 13 lllitlOis............... 8. a394 la. ·1066 7. 1019 9.81:)0 G. ';Qtl~, 14.0.8a' 3.207') 6. J872 4.500-1 7. ~U7U U.•• o·.} .11..... 1 -oJ • .l.t.1 • I... • 1:.... a,.) ')11 .... \<J .), I • ••' OJ. ,n}..~1 • u ... 0);:), ....,
 

14 hl/llmn\.... . l. 3~I:j ]. 0:!!J\i .0U73 . :;71~1 7.5aOI .7612 1. 71Poi 3.52;;0 .li5,'3 1. !\:t~t :!.llO7 . 9964 :~ !)3tiS 1. ~;;:lJ:! • ·t·;:I~1 '2. (J;;:.:t S. W:iS 17. 5O~}J 1.213l .0779 1. 46UO 1-1·
 

15 low',.................. .48971 .1)040 . 61~ .0;;68 1.8921. .6-1-17\ .6aSI . 17~3 .5006 I. 3~2<J 0.7160 3 S91:; ::.1)271 2. 2uOU 4. :13911 2.8,18 O. 1U07 2. 50~0 2.6\7.; 5. "U87 2.3438 J&
 

III J{'l1l811' ' .1122· .115. . ')76Q' .0641 .H8ll .1(;;;5, . 21J7l! .1~011 .1901 .;$&'tg · ~2X7 . 28:J5 .'12:i,\ . U():l~ .21111 . 15~~ . :l4l0' . ,';20:, .2040 .133:; .080816
 

.17 Kc'"11"ky ' 1.!J.OC'7 2.3"5:)1 :s. 72101 2.81.31 :1.~.t781 lUSO"1 ;";1lI8If ,1.0655 .1.40001., :!. S81l6 3. U7.;9 5.08:!'; l.)(Ill 2.9.;1\ 4. ·11l~5 2. 6~itl 1. 112:19 2. 434~i 2.93G.1 ·1. 50~0 4.001517 

18 Lou 1&10 IIll... .. ' :l. 7f,~I; .27:18' 1 0014, .9977 . J1U5 1.0822 . H8u I. llR2 . tl6:181 ~. 749tl' 1. 4:Wi .2;l42 .2111ll 4. ",,8;, . ·1381 ,'.672;; 1. 81m 5.3095, 2. a9·\1 8.4;;77 1. J:l~O Ill­ 191.M "h,,' I .3171' 170.1 . !li3S, . 5~UOI . ].1:<1 .1·\20 . 1502 .1119 . GUll3i .15% .4!)!4 .16511 .0-118\ .01';0 .9i20 .5162 . 75U; .87,,8, .2;110 . HO~ .291119. 

'20 :II"'·.\·llIn<1............. 0.75:,9 ]. 5l'51 .OU1II 1.03S7 I. 5117(i 2.4156 ·\.Im:1 I. ·J024 I 40r>41 1.31>;12 ;l.07:1S .~WI2 .:\1:'0 .010') .:1013 8.37M ."Rln .6U", 15.7~96 .0525 .1;dS20. 

~l Mn!"tHtChu.'iCItl;........ 9.7172 1l.3454 8. n~77 •• 33tjl,) ,1. lJ2~2 9. iH54 4. 790ti 2. U&ii 2. r~4a. 1 l"''or-'l L ·.'2:!0 1. 6.•20' ~. ellSti :UHO Ii. 3181 2.750.1 2. 2"60 10.008.; 10.0312 1.3038 2. 81111i 21l 1
 22 ~li,,"il:"" 1. ')7:W, .6406, 2.071>9 :3.00801 2. :,I:1t 2. -1:;2S, 1. 7:1001 .2:,;J·1 . 1S3~ :~52tl .2'J.'4 .10;;S I. 5-Il!J 1. 09:,1 6.2012 1. !1I11 I. ,Wil 2.02!l1 I. 6151 I. 3.38 .872022­ 1	 1
 ~3 ~flillJ!C.~'I:l"""""'" .4011
 . 24851 .05J2 . 22~~1 , ) .;!~, .:!~~1 . :j~I~1 . ~~~O, . ]U8~ . p17 .. ' ?!29 1

• ;lr)~I . ~~4:': " ~~!? . ~~:!? . :'~Oll . ?J~7 . ~:~~. . 5~3~1 . S7~~ . 7.~~~;3
 .41 ),'""I.Bl\,I)1 ...... . ... ...... """', . OOc6 . n~, 'I .11_6 . Uoo_ . _,,0 I. G9L .!1i92 . 5810 2,2.00 l.OW•.003_ ~.(J,.,. 4.•.,9'1 .0.0"13.3LI . 24ljl .1""'1 .103., ._....1••
 25 .M iPolo4llnrl. _ •.•••••••• _ 5, ·1134 2.72331 3. r~lK~ ;;, ';'V07 7. 1:!ti5 3. go~ 3, }.$$(I 2. P.;J73 2.93tJH I. 52~1 3. 207';110. 813~\ 12. 01:';\ ~3. 4358 2.0380, 2.30S7 3 :lJ52 2.41:;:. 7.1951 . 7:m ~. 263025
 

201 MonlnlJa........ . OV5~1 .U1;j~.1 .0010 _..... .. . nUl . oar,ol .0.302 . C'174' · :1798 .3401 .04 HI . "'j41 _.. . 2~3~1"" .. I ......, ......., ....... .oJ4tl ,202126
 f' ~~l~rn"ka , . ~?~1 . ~r'!3. . 00~ .0la·V . ~":5 . l"~l . ~~'~ll .~I:'; . 0~11 · -lll12 2.1713 .4000 .3nl . G:)OO .1582 . "3~·1 . 3831 1. 200&, .3J081 .2280 1.14l6tl27
 

_8 l>,,'.uh, , .09:J~ .3428 .1084 .u570 Ia.; .11~1 ..li;()7 ./·16_ .0251 .1113 .0"2tl:lj'" .. I ·.. 1 .0014 I .u6521 .U67', .0:14"1 · ·1 · ,28
 20 :xowJl:lIl1pshil'et••••• j .·U).')2 .1~18 .~u5i' _]7(1:~ ~.717!J .3:~1I9 .t1ti13, .lO<J8 .1024 .12!! · 10:!; .002, .0023 .06'18 .040" . 0451 .0415 . I&H I .0509 .26'2329
 30 }<,.\\" Jlll.C\· \. eGOI J. SOl 0 0.002:J :1.511a l. ·1512 :,. ·1001 I. 203;,' \. 1702 1.603:! 1.I:ll2 .5~151 .~o?~ .~1.61 ·fl!4 .a2M l.45.;1 1.S67711'0:l.1~! 10.2089,..31~1 1.3268:10
 31 1 K"w~,.xlco ' .020i .0~lG .11l40 .03;.(j .05:J6 .0anU .071!l .U-l9.; .lCI30 .2847 · 064~ .2730 .0661 .•Ho3 .0017 .00.8....... . 02~. .1644 . a53U, . U80131
 1
 

32 No\\ york 28.1:WO 2G.UlI551
 31.916-', 35.tllU~12".G:!O~ 1.1.17S0 10.I&bIJ 26 ·1U!'.v ,'9.669''' 8.8062 8. ~0~51 8. 114;1 8. 1~21 ? 5.~~~ 11. !~05 2}.•1O~0 12. ~~98 O. :;~7ZI 12. 049! 5.5?7I1j I:l' ;;I~? ~2 3:; .N0rIl' Gan,lim\ :.. ;..~. ;~ I ,,' 0~7?, c' ~!!l.1 _. ~~61 ~. ~~?9 ~. ~~~~ ~. ~~~~l 1 f)!1~ 4.9117 5.0401 4.•15"91.80U .2967 :l.4.·1h 3.. ,~O 3.2LO 4._.71 4.~. l 1.003,2.43811 •. 8/ ••133 3.1, Ohm.................. o. o~X·1 c. WO~i ......·12 o. dolO. 00.17 b.I)'''''b 1•. 008~ ]6. U.19. 8.1989 l:l. l(;9~ 10.8873 I. 9180 l. 4801 6.1>1l3 4.5208 6. 0186 G. HoI!);)1 2.9 'Ii 2.4'!t0 2.48921 2.296334
 .35 l)rogol\ ~.. . ousa .O:}i9 (13601 .Ol:j61 .oau!) .5850 . O~8li ..•..... . O()~.l .0275 · I~Jf . W ..I •. J4~.; . I~OY . 39!~ . llatll . 3~11 .• 81.,l . ~2~71 .10'01 .202135
 36 1',·lJl:pyl\'ani"......... 9. Oi~ll 8. 71i6~ 13. Ill5211:!. 9iltl II. ,fjGH, S.3\'31 It 7.14'11 9. 2~OO 0. 4878 21. 60671 13. ·bl2 11. 1.110 21. 88'0 8.1003 3.41..1.. a.948·\ 13.1,68, 4..;a8'1 1. "OM 18.0,40 5.333436
 1 1
 37 llhnclc 1.1""'1......... . 4~401 .25171 .6617 . 50~G'1 .8476 . ·1141' .310:" . ·1~27 .1I"J4 .3700 . lOll .2;f).j .olU5 .15:n .239,' .32111 .3977 ,21621 .20ll .356031
 

-38 S"uth L:aro1infi....... ....... . 0~711 . :JIGS .3il·1 .41S8 .7011 I. Ol1301 . ('!lSli • O~76' :~!,~I 2.02'0.1 .litHI .~221' .6000 .4!J'2(J .7020' l. 1OIl5 .6009 1. 8037 .5268 1.7371 38
 

39 'I'''m'''."',.)............ 1. 06571 6.3:1171 J. 2~17 .55.2 1.0l1119! I. 2041 3.4309 t. 1317 2.6Oll1 4.02!)9! 6.602·1 4. M~'i 2.6ad J. ,;li4;; ~. tM 1 J. Hd 5.0552' 5.0414 3.9050, 2. 0067 6. 823739
 

40, 1'",,," .. .047!) .13181 .!J6971 . ,,379 . JJfJ6 t. Ob7U . ·1141 . 403~ 4.3725·1 3. 3SU~ I. (i.1~1 I. 5366, 4. ~68! ~. 365:l U3:j~1 17"~~, I. :!4~~1 1. 0~9!II0. 8134,1 2. 183640
 41 Utab................. .lil35 . U7:3ll' .02951 .0:)631 .09011 .0150 . OJ51 ........ .17001 .142;\ .018.)\ .10001 .100G .,,10" . (J.lOI 3.1'0_•.UI,\() .0310, .2,31 .. _ "'j ...... _41
 

42 Y0I11H)llL............. .0801 .0.;801 . 07S~ . 060~ .03U7 .1:;!)31 .8141 .01100 .3207 · 01061 .05t;;. . tWa . 1268 .0814 ..12:15 . :1042' •:m.7\ . 1S351 • 11U4, . 150642
 .13 "irgilli" .lIS7 .0917 .szn 1.27~21 .OS"3 ~.·Ifi:!>i 38,49 7.87·lll lJ.I9~.a, II: ~~1gi J.3.174: 3.7;72 . :l082 . GOt". .70:12 .761i1 1.01114' J. 7.0~5 . GO;;O .5210, 2.04021'43 .020,;1	 1
 44 WII"hiU~lon.......... .1006 .02U51 . 02~ . UuS2 . U53!11 .OJ9. .01:1:1 . WoU . U:!6 .1758' .0298 .0'138 .1422 .1792 . O~611 .OUO·I .1l0U .07191 .00,,2. _.. .. H 

45 W""t \'iq:lnia .••... .10!9 .1117 .0847 .1533. .IU.;2 .1I6U:! .062.. .7[,78 .41lO .0110... 1018 .2r.oa . liS•.2327 .48181.212"1' .50·!6 1.324;; .:I:107 . 32mll .50821f5 

4.0	 Wiscouain........... .8302 .OS57 1. ~930 1. 2;;01 I. 2~SO . ;W;S .8964 2 3~;Jj .67& .:n:.o 4. HI:! 27.58.;3' 1".2~1;; 1.3175 11.5'158 2.0t'S .31;10 .3001 .73:;& .9038 .675146
 

~0778..-.... .0UI~1 -..... .01125 .lI05;' .00D6 1 - 1 147
 47 

__ 

1 Wsoming 

TOI.~I

,. .•. =:.:...:..: 

100.0000;100. 

.:.::.:::.:..:I':'::":":":":':I=:':"':": OD0lI l0U. OOOOrloo. UOUo ':':'_'

11,0.\00. 

-'-' I~I~ 11 o. OOO?OO. OOU' 1100. :.:....:.:..:~ 000(>\10U. ~I_ 
 100.0000 -------------------I---~ li)O. 0000 100. OOOllI0U. 0090 100. 0000 100. (1000 100. 00'IOj100. 0<)l~II00. 0000 100. 0000,100. 0000.100. 00001
 

1 1- \ I 1 1
 
56 ANNUAL REPORT OF THE COMMISSIONER OF INTERNAL REVENUE. [>7

C.-COMPARATiVE TABLE .nowing the 

1

1 

1

1 

IS74.

2: 5'.f':ll 

•..;'

16. 0('~8!

7. 212.~:

4.4885

15.550.'II 

pERCEN1'AGES oj llECEIP7'S, oJ·c.-Coutinued.
 

PRRCIUiTAOIlll OF AGGltKGATP. nF:CRU'TS. PRl<CRlITAGIl6 OF AGGKlIOATK IlEC£IM'B.. 

I 1----· . '. '1 <: STAT.ES A.ND TER· • l"isca! yel&re ended Juno 30­ Theal years codCl1 June ro- RITORIES. 

1865. I Is:--I :868'1-~~9:! 18~oJ 18~,J.118~2~_1 1873.•, 1 1875. I 1876.\1877. 187s.I~~' _188I.j_ 1802'1188-~'1~~~
 I
 1867. 

11 Alabama \1. L[;3, I. 6601 2.4419; .3302 ..{5.'" . _845, . 2000 .143a, .14091 .IH5! .09SS .0960 .1318 .1140 .116a .1022 .1011 .0700 .0704 .065211
 2 i A ri"Ollll ...••••••••••• .. .....I .0011 .OU79: .0070 .6OD3 .01321 .0135 .0128 .0104. .0099: . 0108: . 013~f .0105 . 02~81 .0:!31 .0297 .0:l2i • O~91 . U022 .......' 2
 3, Arkao~a."............. __ .0884\ .7062 . 481S1 .1014 .2204 . 10211 .0818 .0836 0715! .0726' . (1"16 .0763 . 1105 . IU7', . 1070' . 1033 .07R5 . 0711 .0750 . 0770 3
 

4' califo.ruia. 2. O~~~I 1. 7~00'1 2.7233 :;.7388: 3. 16~~ 2.7467, 2. 8~0~1 2.6-!83 2.22._85 2. 8'~41 2. 711~ 2. 44~11 2. O~>O!I 2. 06~:) 2.382,1
 2. 820~ 2. 9~~2 2. 9!O~1 2. 788~ 2. 3~4~14
 5 c:olorado 06." .??I!l .lIClI .. ~68O\ .o~_•. ~~4!1 'O"~'l .004~ .O.'~~ .Oij!~, .068?, .~6a6 .~~~3 .~~9~ .llJ~2 .lH~ .!llS2 .I'~!~ .1':7: .1~1.:, .1.36 5
 6 COun"C!lCllt.......... 3.336-, 3. 32.38 3.0561 2. "l~ 1. C.l~~ I. '3~?1 I. 11~~1 I. Ol!~ . 822~, .602-'l·1 .60W: .,,0441 .oS17 .;>54., .'S811 .394, .4".14 .401. .3i,8, .3"30 .367u 6
 7 DaKO!,1\ .UQOS .00581 .00.6 .00..2 .00,,6 .00,,_ .007., .012·1 .oonl . 01101 .Ollln .0:86 .0:n'l .03.56 •. 0380 . lJ4;;5 .06321 

, .0080 1

1 

7
 3'-'} ..... <'--2 , 1'(", • ••••) "61)- ,,-,'c 1 ., Il D"h'waro............. . 4160 .34116 . 3U;S'1 .33571 . '2()72 .2.;98 .3472 .3HO .40411 • "II ~,,. '1-8 .1:)..... 'l'''2 ._.;) "'''3 ._;)...iJ "I'l6 • 1733 ••

"173 8
 1
 . .... '.:/'t.olI'


9 District of ColllmlJill... .3798 .204" . 2838 . ~76(1 .31W . aOiO .2094 . 1882 .12561 · 119H . 10S1 . 1005 . ')231 .... -- . . .. I....... __ .... 9
 10 FloJ'id" i .0339 .2249' .22081 .OMI . 00~15 Q!H7 .0863 .148$1 .1:18'7, . \7S1 .15.4 .1·174 . 1755i . IF.69 .1751 . I~m .2017 .1771 .1471 . 1!l40 10
 1
 11 Gom'!:i'·' '''11.4&;1 1.8U851 ~1.:,074 .7061 .682~ .5703 .5058 .4198 .:m~J11 .3741 .~27n .~47~ .:1185, .~1J101 ."7:;°1.21;.18 .2586 .2B7~i .3129; .2815111
 12 Idaho __ .. .. .0274 .0328 .O"'H . 0546 . U3~0 ,un::, . U208 .0181 .UI9" .018-1 . Ill,,:! .IMI .U189 ,(1204 .UH» .02\12 .02:10 .02(;,';, .0U2't, ......112
 

131 111il.!Oi~ ~.' 83!.6 5. 31.0;1 u;~ I~ 4'1.1.Go! ? !3~4. 10. U,,99 1.1. §:39 ].1. ZO:;2 15..';2221 16. 9!~3~ 2;. '1?35 I~. ~~·t:' 1~. 7~~71 I~. I~~~: I~. 714~ 2? J.G?7 2U. ~:I~~ 18.8927 19. ~:M!I 20. ~2'JGi13 141 1
 IndulUi>............... 2.4400 1. 8iJ8J 1.0010 1. ,136~ 2. ,O,ti 3.0109 .1. ,~25 4., IOH 5.3438, 5.110'31 ·1. -I841J J. IJ.J911 ".3613 ". 4"~61 ". ,10. '''.' , ..<17. ". G9."1 4. u6,3 4.06711 4.629.1 3. ,,86·1:14
 16 Iowa.................. .88()'l .I,no''\1 . 8~59 . 6746 1. 08!!5 .8224 .8400 . u2(jJ .9534 .90s-J ].0112-11-(10,,2 .7201 .0157 ,7>->:10 .7316 .7225 1.3270 ~.lJ"4712.27'01 1.1I766 15
 16 KllIl6"'!............... . 1092 .1239 . H81 ,14-11) .1'7111 . ~V4S .IS;;2 .1400 .1520 ,1,,,..1 . 12SB . la6!) .124" .1464 . W50, .21631

1 . l87:1 .190U .1744 .1379 . 1514.16
 1
 1
 17 KOulucky............ 2.4641 2.0426' 2.1824 :l. 3UIO ".270S 5.9009 5.09421 5.9716 5.1304' 8. G07:; 6.9597 S.4717 6, mm 7.1',08 7. '10131 0.8198 7.57ll0 11. W06 1". :1IJ:l1 13.2028:17
 1
 1
 IS i LO..llisiallil............. .8698, 2. 1377 2.5095. 2, 1833 I. 3299 1. 771J-l I. ,1958 1, 4118 1.2607, I.UW"I .58·12.47"" .5506 ,B123 .5190' . G09-1, .5(1\9, .6613 . .'i3711 .40W .4793\S
 

19,' 2.{llh\~ __ I. 3280 ' .97:10 .9376 . !!UOil . ,,184 .4817 . :;22·n .2620 .2021: 1:129 .1<>:)61 .llRl!l .07117 .llf"5 . u'O,,' . u057 . u64" . 0014 .Or.3U .0IlJr, . U4RO l19
 20 ),lan-lancl. 2.75111 2.6760 2. 4S~;f, 2.4427 3.17!15 3.245 2.8%5 3. 2&~2 3.49761 2.4:1971 2.66414, 2. :'2.81 2.4037 2.2162,2.11·12 2.IJ.1B81 1. 9120 2.. 0311 2.4939 2. W2" 2. 467!1 20
 12.810\1' 12. OilSlll1. 3201110.12871 6.4830 6.3763. 5.3186 5.4893 3.53961 2.007",' 2.6U961 2, ,858 2.3713 2,31:,2 2.2718 2. 25r,,; ~. 1116 2.11:19 2. (1027 I. H7·16' ~. 0341j21
 22 2.lichill"Jl , 1. 3203 1.2006 1. 2042 I. 5736 I. 84iii I. 7421 2.00,13,1 2 OSI(; 2.0769
 21 i ~ta.8aCIJ. U~6ttS 1
 

1.85551 1.8HII11.RtilH 1.111"~ 1.6:106 1.5-128 1.:17Uil1.:19191 1..lII011.. 369I j 1.lfl,05 J.3"93122 23' Mlunc""!,,, .130;l . 1317 .1822 .2102 .2,ilO .2792 .1975; .2159 . 21i~8 · 235H1 .2201 .2247 .2128 .2r.20 . 2~51 . ~121 . n'1821 .3803 . US9-i .4070 . 4311.V3 24 Mississippi - 1 .2695 I.ll4ill 2.1408 .1357! .1700 . 1B631 .1159 .1:10 .11l7, . (/935 .0769' ,009'l . U820 .OBI4 . :0781 .07::,2 .OW7 .04401 .0416 .Ol2",24 

2!:i .)I.16.0'.ln 2.780312.5833 2.617:l 2.8035 3.70.~6, 3.58:;43.9.84;'14.0.°544.00 4.4279 2.0933 3.05H 4.8428 4. il~e8'11 4. ,JHaO ".06-08 ". ';28.0 ,;. r,s.)s. 5.334Q 5.5828,25
 26 Montani> , " . 018:l .03tH .031.2 . MIS .04;0, .0018 .0042 .0251 .0226 .0:101 . 1m3 .01110: .0184 .lJ259 .02Bl .02S8 .0351 .0489 .0;;.19: .1,133 .080626
 27 Nubrnska 0291 1 .0;148 .0435,1 .0129 .1128 .18411 .1755, .16~7 .2~1l1 • ~~{j~l1 . ~~J~j • 4~:~1 . 5~5~ . 6~~~ . }(!Z" .78.1 . 7~11~i . 79~;, 1
 • O~(f~ 1. ~48~ 1. 75~;l:~ 28 No\·ada.... ...•.• .1461\ .097S .1169 .176-3 .11105' .11U .081°1 .06'71 .0680 .0,.1." .0;>6'1 .lJlIl.! .01010 .0064 .0,,,\1 .1l.'I[, .041~; .03,,31 .0~9'1 .003'1 .OI98J

"8
 29 New Hampshiro .••... 1.29101 I. 2004 1. 1616 I. 1078 .4554' .377·1I . 3W~ .2639 .3063 .2581' . 23S5 . 2~51 .2088 .2179 .2079 .2380 .2-123' .25191 ,25Hi .3214 .3411129
 30 Now.J6r.6~· __ 1 3.85021 3.515.13.18003.2496 2.1;515 2.43221.92271 2.160R1 2.4163 I. 7~'07;1 2.27761 :1.414111 4.4320 4.805S: -•. :l5ti1l 3.61>1 J 3.81201 3. ~2331 3.9451 2.86501 3. 256~,30
 III N<lw Mtlxic6 .0249, .0246 .0259 .0328 .0:105 . MSol .0272 .0206, .0219, .0191 .0213 .02"0 . (1157 . 111851 .0176' .0273 .0371 .0'102, .0393 . U570 .0596,31
 32 New York __ 27.2475' 24.80682'1.70791 22.4\'88 24.971" 21.70061 22. "774j 20. 3677i 18.(18801. 15.75·15, 14. 6it50 13. 2017! J~. 841:1 14. 27~0: 14.4U68 13.9068 13.."nIH. 00111 t:l. 067Q!II. 3377112. 2116.'i 32
 33 NOI,th Curolina . ..•••. ..... .. .1429 .664511.1282 .5tn' .l'346 1.06[;3 .96141 1.32541 I. ,.117, I. :,7121 1. i,UWj 1.5719 1. 7365 2.2510' 2. 0146· ~.:l7O, 2.01'36' 1. 7288 I. 4509 l- 5005'33
 1
 34 Ollio.................. 8.12811[ 8.. 8754. 1

1 ~. 0212 6.9752. 11.21;81 11. 078ti."I11' 8473j 12. 9215! 13.9710: II. 120S 14. 98211 I:!. 1~!JS' 14. 1051 14.8254, 15.4209115 .9241 13. 2125! 11.4211 1 11. 1398 11. 1773/34
 3[; 0,.01l00. __ ... __ .... .... .08OS .0964 . W6, .1999 .12(12 .1965 .1224 .1089 .0692r · U4851 .04621 .11-1481 .01721 .0579, .OH39 .005111 0665 .0638! .07:181 . 1057 . :06535
 36 Pennsylvania......... 15. 3005 13.7762 II. 1150110. ·1244 10. SI63 1 0.1I956 9.8031J 8.0027 7.3655 6. ~I:!DI 5. ~~:~~I r,. ;;!)r,21 5. ;;7£~ 5. ~.,o~ 5. :~71 5. 87!J~, ". !JV~~ 6. 31~11 o. ?2,~~! 6. 409~11 0.5569,36
 37 Ilho,lo Jslan~ 2. 1880 2..J115 2. ~353 I. ~277 . 89~j: .7653 . 52?9j . 5~~4 .3054, .•420 .•~,,, .2011 .2,1,2 .•356 .•1,,1.180,,1 .16.!., .1600 .2800 .107" .1135 37
 38 S.OlltlJ Car61011l\ __ . __ .... ----J1 • .<403 .• 323 1.';034 .24,41 .2450 .2023 .1128 .~1574 · 1127 . 1l7~ .0956, .09:;0 .1139, .0\1821 .09581 .IU03 .OS571 .08521 .07731 .08411

138
 1
 39 ·.1;81\0""908............ . 8144 I. 161H 1. 3,199 2.1209 . 87SU, . !"i78 • OB1l7 . (ior,l . r. .08118 . 83031 ..,;aS9 .7l172 .80tli .8-17&, .8590 . SIIO!I . 71g0! . S5:f1j 1.0299 .0ll)4j311
 1 1
 40 'l'e:me 1 . (;.I~.'7 1. 2915 1.0282 .3J7S .2:1a3 .2142 .2796 .2J63. .2820, .2489, . 2219! .2114 .2.'\40 .2:t421 .109"1 . 1944 .18611; . 1!l17 . 1731 .1617140
 1
 41 U~"h._................ 0~12 .021~ .?2~~ .?~~O .~~75' '927~1 .?31~1 .0~~2 .0384 · U~33i . O~~Z .O:I?1 i . 02::,~ . 04~~ . O-l~2, .00:16, .o:m .0:'140, . 03V~1 . OO~? ......- ;;,41
 ~2 VerlDoll!...... 1
 . 4~5i .114' .39" . 3001 .•,2S .2LO.I' .218" . !.l18 .0714 .0084 .,1,,6,,1 .04l0 .04'1, .O-l2a . \lj68 .043"1 .0116 .0406, .03.t" . 02,," . 0261> 41!
 43 Virginia .lI2;11 .4054 ,7926 1.0175 J.91S61 3.2802 4.1598 4.2837 0.9115; 6. iH65: 7.382." (J.oooa l 7, 0·181 O. 2088 6 0148, 4. lH7S 4.742:\1 4. ·18081 3.6932 2. (;63l> 2. 71M 143
 1
 

r 44 Washiojrtou.......... .03891 . 0166 .031R . 0400 .0345 . 0197j . 0287 .0201 .01471 · ~1~71 .02011 . (1184 .011HI .02,0 '. (1'<llI21 .02311 .0200, . \l2S~, .0:li,8 .0057 ,H 45 W"st Vil'gioi", ..... __ .3225 .3520 .3807 . ,520 . :J9Jl .4518 .4900 . '1038 .4231 ,':l"o, .4904 .3~93 .,1006 .:1I18 . alii" .31721 . 35iOI .3ti1;; . .1974 .4617 .4832'45 2. 45t<S, 2.1\2321 2. QSg:; 2. 0478 2. :<21$ 2.450R! 2. :JO!}J 2.2162 2.29811 2.3254 2. ,1607 2 6979 46


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'Q)DIlSSIOXER OF l1\TERXAL RE\'ENL:J':. - 59 

TERXdf., REI-ES[jE ill .v DISTfll'; r, .... "1'.11'1':. lln,1 TER IUTORY 

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60	 ANNUAL REPORT OF THE COMMISSIONER 010' IN'£ERNAL REVENUE. 61 

D.-COMPARATIVE ST.J TEMENT S11OIoillfJ the .d.GGREGATE RECb'j PTS of INTERNAL REVENUE ill eacl. (JOLLEC1'ION DISTRICT, 1·0.-Continued.

nSCAL YE.\\lS KYDRO JUII'E 30­ FISCAL YEAltIl ItXnJlD JUNE 30­

DISTRICTS.
 Tow!. 1875. IS70, IS77. 1878. 1870. 1880. 1881. 1882. 1 -I~ I ISS!. I l88S.

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 .. {Fint di.tricl. (2).... ..	 28, 116 30 I' $67, 007 87 $50, 084 72 ..~.i3:25.6·.ji· "iiii;:.j:iO·37·!··$7a:504 2.' 1'$50;iHi'~(;'I'''':i:i'481'70':::::::::::::: $i'~~'~:~~n~ II I See:<>ud di-tr]ctel)....... 41, 992 84 46.978 18 18.676 52
 . .: --....	 .'.1l/7.513 31 'I 2 I { S.,colld <U.lliet(2).......	 32,712 12 70,001 70 7~, 110 W
 72. t;33 97 75.221 02 07,O'l8 U7 57,732 50 a.462 3i 450.942 10, 2 SceolJ<l ,1i.tI·ict (3)•..•.• ·1···	 -- , .. .............	 .. I 8u.454 26 $73, al5 34 153,769 60
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 "248: 323'80""295; $06 56 1--il(li;989'.ii; "286:400}' -- 40:000'32':::::::::::::, 1~: ~~~: i~~ f? } 2 3 TIIl",1 ,lIstl'lct tlO) .. . .. +20 00 .. __ __ __ . I 4 FOUl'lh ,1i.qtl'icI (10)	 

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63 62 ANNUAL REPOR1' OF Till.!: 

D.-COJfP<JRdTIVE 8TATE.1/ENTJlholl'illf} tile AGGRliJGATB RBCJlJIl'TSoj' 

I::SIJJo:U JUXF. 30­

_ 

1805. I 1866. 1867.

FISCAL YRAa.~

IHSl'RICTS. , --

, 1863. J 18&1. I '-=:..· "-j I 'j -­ I ff~~~1 'H~tl.~':l (4~) .. ,.... $124,500 72 $230.191 ,W $424,812 51 $73B,232 54 $7'10,105 68 1 

fll.t 11"111' L/'H' -.. '1 _. . . ..I / .. 2 S""O,,,) .IL,trie! (~) 8n,201 67 215.9,06 33 403,138 74 5;~, I&J az 410, 139 Il2 

s.,.•.on.) .1.I"tl'lct (·15) ••..• 1 , 

3 TI,It,( .Ii'hill (:i) ...... 13.91:1 :'7 1.10. HZ 91 

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 r',lovt>Jltll 'laH.det (52). _.". -............. .
 

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COMmSSIO?'ER OF INTERXAL RI~VE~UE. 1>5 64 A.NNUAL HF.PORT OF THE 

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"'i63'-i\O~'I!" "177:343';m' "i!oi:;"O'70' "i!i;';ioo'35 '''i;':72t'i~' .:::':::::::' U~g:~~ Ii: l.lI:lI,~ 80 12,Oi~I,U);ltiO I. 821.88'l ()IJ I~;;-I~GJ~ ---------1-._-----------	 _ 'n'l:>KIoOl'.', I=- I~_-=C-=== === 1,011.,':'7 ro l,ik1.27r. 27 2,ou.1.191 0511.88'~.~51 60 1.419.380 97 1,528.15516 4i.401.0!l6 ~I

Fir.l dl·ltkl (1l2) .... I 70.010 II I!7.H4 ~t ~1. n; U7 99,['G901 1 91,ll.'iO 10 =-'=-==='	 ==~-=='I===-==

•, IS !"·""n,1 .11-111,'1 (/12' .. · ..1 1:'1. I.;~ 3t 101. :IJI !l4 1:'1, G"'I t;:l 175.433 ,2 211, 21 1.)7.3&9!,.,1) JIG, 12682 125,071 40 1 11i,1«2 68 1 ~.803 1"__ ,,, .... ...~~~'.~~'! I~ ...~:~'.~~~.:~...~~'~'.~~~.~...~1~,. 6~~'~'i 4~: ~~ ..~~: 704' ;'7' 

l S LUnel ell.lfill (llll	 .. .. 

2 

.1l1h"'I~I'·I·I.

30-1, 1IS0 Ii4 445. 140:J3 628, 401 (» W5,461 110 ~93. Oil2 0:' 4!l:!, 76-1 9i FINt ,1I'fr"'1 (""j


f.',,.,., tl.-efJh"t (Slil
 

Fh,., ,r.!'i'rh C(Ii;'
 '''If,'-36:!'':'~'' ::':::.:'" :::::: '::':" '0' . I ..... !Ill, 821 03 ." 271

{ 

- 1": 

fo; ,,,",1 

( IlU( tl.,.t 

,.11,' rI,·, 

h I (('~)... ti) 

.	 

. .)7.1~; 1~ I "'3-j:700'7~' "~".: ::::: .::::::: ::::. ::::~i;~'~ =~.-;~:;~ :::~:~:~·::::~:~;~:~·!··::~.:~~~:~::·::~i:~~i:i~: I.!~:~ 3 'CiJinl ,11,1",('\ (h.~) .. 70 Hi "or •••••••• _ ••••••••• '0 ...... • ••• 

. :~J~-l\,j-.-I-65-.-I-t-I~.o;;;-;;- '".:t;, ~:H -£1.1 . ~, :!71 n:-	 :::::::::::::: :::::::::::::: :::::::::::::/:::::::::::::'::::::::::::.1::::::::::::: :::~;m ~~ 1lIll~CItI. --==.= .= _. = = =~ =-OI,2:l3 6Cl' 00. I:.'"! 10 ~. ~9S 00 I GO. 470 64 50, 4-I~ L:J I~~ ll:O~ }'in" .If. I h" (:II) '...... 3.7.111, 100 lJ9 2. ~1tI. 09U III I 3.746,:'9, 40 4,33S, ,:;(I IlII 4. :l, I. '1 J '0 I l"II~1 ,li.lll" (II.) ..... ...... ..... ... ..... ...... ..... ..... . ..... 

DISTltl(;'fS. 

)uun..\sl,. 

1 IS 1:1....1 ,1l.lrh'l no) . } F 1I~1 ,U,ltI"1 (il).. . 

2 ~"'ol\,l <I"'r"'[ (iO) . Thl,,1 ,1i,lr;"l (;,) . 

3 rI'hh ,I "'~I 11<'1 (i~) .. 

1 hh ,I ,h ."Irl I~ I) .. 1Thlnl ,'"'' "'I 173} . 1-'''lIr11l ,1;.011 leI (31) .. 5 ...·,llh ,1l-trlC-t (61 

, ~JA:;., \CtlL~F.

So" ",,1,1 "llll 1:11) --... 7;1, /i.',) I~ iii, IO!> 71 5.1, ron H I 5:.,056 05 , 57,0;1;; n ·11t1,.,I,' '1' 'd ('21 ..... I~I iOI:1!I 121.011 0:1 31. ~,;l :17 ..... ..... .. .......... (FllHrrh ,U",rrlptU'l:.!) ..••. 2:!7.·S;o tU 2.JI), U21 09 4tl.!ih; U .0_" • __ • _'0 ••• ll',""'I, ,,,.'01 llhlll ..... '" .. .. :!,II. I·" 17 311.27t n~ 28(1.(~;) 17 Fill" ,11., Ii", "') (O~) I'.!",. tli:, 0 I 1 II. ~18 311 I L\ 'Ow _0 113. I:ll! I~ JI).'. :'h,1 (j-I 

G , f ~h tll ·notI1'11 t (fl:!) ••••••• 3011, In.. uo ~u:!,~, n :Ia ~Im. ~j7' o:.! I ~·)u. 110S 21 I ::!U!l,3:!8 I'; 1::o1.t1IlIf,tl'l"t (IlUI	 .. .. 

4, M~I, n7r.:JI ~,Ukl, 011 til 4. n .061 7:' 5.011.2.1:1":2 5. lJ11~. ~II(; 4tl -=---: __ ..2.= -=..=~=~'==:===-= 

o/IJ<o'TBRN,IL RBVENU8in each COLLECTION D1STRICT, !I·c.-Continued. 

•--Jbt"AJ. YR.\ us J:SJ)P.Lt JUSE 30­

FlllCAL YEAIt8 KlCD!tll .lUXE 3~ I 

Total. 

11180. 1881. 1882. 1ll83. 1884. 1885• 

18i;;' I	 11,1(1 , lSii. I 1878. I I I I I 

.....-...I ~I ~I 1 l....)~. r"'~ n:) s:~qo. JliO 57 tl3;, !)7J '22 . _..•..... _.. u ·.o.1.j!) .... · .. ··· ....··· .. · · ....I·.··········· I ..1 ..r-··....· ············· · ".~._4.624 7.8'} 1 1. r,~.al~i J i "~1~1:-,;o';i' :~~~:~~~._:~: -~::::: __ .::. ::::::::::~:: lllYl,;'l!\) :r! illS. ,50 58 .. .. . . .. . .. .... . ....
 .. 1.0!11, 760~· $"1,~10, 12i 20 ~2 163,0':1 01
 ~Dill~: t:E2~ t:ill.2W llilliL::t:;s:~: /~,:. :~~m ~!} : 

lI':I.13:; 01 ~<, 12,; 0.1 "'j';, l61's·i· iiii:w7·9.}· "io3,'6aj'si' 

10'-,- '.!fO.U 21 ;Iw. lta:I:>6 . _.... ••. .••••.. _. __ .• I • I	 , , ......:·· ........·1 ........·····,..· 2.. 9'!1.I0572,W,7".38-120 r"ij!"',~Ir! :::~~,.~3.~~.1...~'~~.. ~:-:.~~ ..~~'~.~~ ...~~~:~~.~~ ..~.~ ::::::::::::: ~:~~+:~ ~~ I ~J7:'Gr:7 2. :iii, (,7912 :!, iU:l. ~ttl 10 2. :r.!O, ;!J~ ~4 j 2.260, ',7:1 ;;;..;:-~ .- ==.:=..=i:::=:::=:::=~=~-=..::::=--, 2,30:1,9;>7 01 12. 4&.1, 163 41 ,2. 8'.12, 2.1~ 28 13.420.152 iol 3. H~. 4QI 15 2, iH.:lS4 20 79.763,711 72 

4, OlIO, ~li6 14' r., !,.\:I, :133 70 6. UI6, 0'.12 12 '6, 200. 677 CH 362.213 97 1 86, 268, 2:10 7:1 

.......... ...... ... . ........ 4,633.213 56 5, OIl, 5S:; 721 o. 614. 7l1'J ~ij l .. ....~~'.~:~.~~ ~: ~~~ .~5. "'~:':~~~'~'I"'~:~·~·I....::~~~·~: I::::::::::::. ;: ~~Uj~ ' 3 "':i:'~:OO6'~' "·ilw.. i70'OO "OOi:8:J3'30 "388:~'Si 1"200:8'.!.;·OO·I" jOi:2ili·89·1 ~'~~'~~~; 4 

1l~, ~~tj 2·1 1~5. h,l i2 15.1, 736 40 131. -182 26 7. S-3 10 ~: 46(;::!H 4!1 G 

~((" 020 65 :120, 8~! 311 6J.I, r.e9 47'1 SOO.010 OS 1109,7'28 O~ 7, :109, 9:1r,:l~ 0 

':':':":::'::':":'::::_'_"~:":':':':":.'"'''''''''' 1.09t.:I40 14 ~298 24 2,0:;2,[.14 3~ f 

~,44Q~4 08 6,470, 349 30 [7, 6-12, 4~ 114 i7, 030, ~1l 40 6, m. 806 61 6. 276, 165 85 ,_~~llr., ~2~. ~~!
22 'l'w"ntY""eond IIi.1. (5).. 137.200 35 4S.~, 753 73 525,063 G8 23 T ....enl,Y·lbiI·e1 e1ist. (5) .. ala, 026 50 059. &~2!lG I. 164. -144 28 24 f :l',,:~nl:':-~Ollrlh ,li.t. (51 .. I~I. 527 22! 8:;0, ~08 !II 680,933 n6 ) TWenl).lollrlh Ill'll. (116) . .. 

25 T"-oJ1Iy·fiCth ,Ii.t. (117) .. 60.8011 2·1 388.853 87 361. ~9il I;fI 26 {'l'wl'n~.,.!xIII c1!_t. (ii).. 87.148 76 100. 112 22 305,873 07 

T"·enty·."th <1181. (llB). .. _ .. _....... 

27 f 'l''':.Ul):.SO:~lJlb,I!S!.(1~!1) 0.1.~01l 73 186,Osa 73 415,81851! 

70 ANNUAL REPORT OF THE 

CO:1l-[MISSIONEH OF INTERNAL REVENUE. 71 

D,-COJfP.ABA1:IVE ST.d.TEJlfENTaJlowinfJ t/I(' A OGREG,4 TE llECEIPTS oj INTERNAL RBVENUE ill cach COLDECl'ION DISTRICl', q·c.-Contimwd. 

)·18CAl. n:AllS v."OF.lI JUX~; ~oDIS'rRlCTS.
 Flg~AL YEARS B~Dt;{> JUNE 30­

I8G3. 18li4. 18G5. 1800. 1867. 

-------1 I 1--_·_1 I 1 1868. -' IS~ 1870. I 18il. I 1872·_1-':3_._I__ NEW HMIPBUmv.. 1 

I 1	 ' {~l~:~ jl::~l~~ 19;1.::::: .·1.~155. 0~8 O~ I' ~31~~ ~~~. 51...~,~8, ~SO 70 ~~'. ~~. 54~.~ ...~~~•. ~~. ~~. S.lconol oIioll''''' (Ul) .••••• 22;'.007 17 517.01S ou 1. 4JI. 831 f,~ 1.878,220 It 1.5.13.056 71 t50S.~59 67,I$23J,,180..I~.I ..~:~~.750~~.I.$~fjO,.3~ so I"~~~~"~~~'~~' ..~:~O,.~87.~~.I ..~~~~~~~2 ~~, 'l'hiroldi.trict (04) .......
 1II4.76G 83 [OJ, 61~ H an4. GuO 41 607.587 T; :WO, 21.3 56 I 137 391; 62 I a16, 741 9!l MI, 05~ 61 185.42n [>.> \1(1. lSI 751 104,018 il5 58.2,2 87 ---1-	--------~-- --­ '205:2:17 71i 1~:22 561.....:01.602~ ~,~.~2, 2~~~~~~~I __I_ll.513~ 483, G02 00 1 IJ'4. 26, ~8 2.511. 7S1 72 3.480.348 74 2.81<2, lH 20 IU:W J~1l.8RY. =-	 , _ I. Oll. 493 45 1 0'''. :H8 02 I 0:l2.4117 ;Isl 39t1. 92,. fl7 I 31>4, ~3;; 96 I 3~5, 4:;5 36 218,670 10 

= I========c========= 

1 n1~~~ ~t::~l~~ 19~L: :::::: ....O~. 5:;5.0.1 ....:4:•. ~~~. ~~ ....u20.. 2~~.~'~ ....~~'. ~~~ 30.1 ...~~~ ~~7 2~. ..~J.04~ 46 1.,~~~,"8i).~6.1 ~OJ,.21)7.1~ ....13~,787 10 I .. ~~~,:'oo 67 ... ~30,.;~~ 311 ... ~17.~::.~~ I} 1 

3 Third oIi.lJi~[ .."........ 171.t1:1~ ~2 7UI,~:'f' 3~ 00~,5110 ~1 1;:04. 3D ~L I 1.331,42105 

2 80('011<1 ,Ii.[riel, (06) ...... I:H.3·15 0, ;;02,720 01 822. !IJ5 63 82!1. G07 5G 707.130 52 

492.75392· 411.0370.; 4nO.71\2i2 .1(11,652911 191.~13241 273,0.18361 118.15004 2 4 FOl1rth dl,tl'ld (0)....... H~. III' titi 35S, b26 4H I 94,.866 36 1. "10.457 ;,4. 000.110 41 886.0S1 Ifl I ',~J. n5 ,19 71>0. 517 ~8 ~H, 77a H 501,8;1:' 84 .",26, :1:0972 270.787 lfJ 3 5 5}'il:th d~.•trict P)· .. · .. ·.. 6HI,708 31 1,510,457 2714.201, no 48 ",78-1, 177 81 4. 2~1, G~4 48 6n 253 Iii ::;:<6,01 [0 no "0'1.700 02 311~. 565 4G 292. ,.~f) u:. :141. 587 24 \05. 4211 46 4 l FIlth ,11. t I'Icl. (98)....	 . " .. 3. :l43. OGJ·IO I, fl18, SSfJ ~I 12,152,882 11 1,173. ~21 3;; II, 330. fJ:li IJI , 1.285,00374 J. 014. 2lil 50 t 5 ---1---1--·---_·­ I. ~27, 444 10 3,11(;, :i5SW 7,589,310 32,10. In,9G6 82 7,899,262 61 , ......·1....:.:..:..:.:_...::..:.:..:.:1_._· .. _· :..:.:...:.:....:..:..:_l ~,:..:..:..:..:.._:.:..:..: :..:..:..:..:..__ ~RY'{ YOHK, 5.695.200 2t 3. 7H2. :jm HI 4.07,;' 359 8,; 2.4',8. 600 ~6 I 2.491. -133 ~I 2, 56i, 412 37 1,72-\ 620 73

11 ( Fir8! dist. iCL 

• 

(,!QO) . 129.5,Ii 34 G51.552 -1711. 271, 852 4G '11,507.312 79 J,273, 134 43 =-~:I=====-=I=='=='I== ,11-·;,stlii,'l'ict(IIJl).......	 .., .. ..
 891,482 82 liSI. J6!1 !If) 57(1.577 GS 4S0. ,,28 1>J I( 215~~~::j;UZ~:~~i'I:~~!::::: 4~~:U30'12 .~ .. ~. - - - _ . _ __... .. ... • ~. 1, 6H. 65;) .-.t,i 4,46:1, :If>3 05 4, OiW, .J~ ;.;) :J. 7:.lS, 3-1-1:14 5 •• !~~ .. ~1-I61 .2•. 1~~.29S8~. 3•. ~~~ .. '-'~4.~~ ~:G39~i~7.~~. 2.693, 527 5~! 12' Ji8. 6W 80 2,700. 2e:{ 28 II. GIII,1ll:1 I; -- .. -- I· , . --.. i Socond Ih;tnet (19") .... ......... ... . ....... .. ..... __ ... . ......
 ••.. .. . . .. . .... .. •..... •.. .• 1, L:l5. ~:m ~l 3. Il~-t, :)!I7 69 2, ~:i3t 782 4G 1, 9~1, 7.-,;! J~ 2 51.'ltlo·<! disll'i"l (100) 474,705 8i 2,000.217 25 3.124. 9~9 82 4.613.454 39 3.305.285 50 .... .• •• .. ••.	 1 "', 

2. Gn. 61J1 2.1 I)' 9U8. 5;;'; 50 2. luO. 008 07 I 119:,,974:14 . " .. ' l 3 I i:k:::tJ1~:;l~~ i:Z:~!: ::::: ::::::::: .. :: .:::::':":.:. ::::: :::: ::::.::::::: ..........•...•._...... ;-.SO,66! 8-4. ~.o8.J,5~7:i.! 1.06].195 36 1.7{.1B.S~7 10 3 4 {~:OUl'tlt di.tnet (1O~) I, WO. 692 90 3,085.128 13 6, ~79, 699 (jO 0,160.375 47 5.918, 29i 34 ...	 ''''''''1--"" I' .. .. ourl h !I,"I1')"! (IO~) .. .. I__ .	 .. . .. 4. Oll:l, 773 03 3,287,224 00 9, f)98.119 1'5 1. SOl. 215 GI .. 1 , ( " 

5 I'iltb diKlriCL (IUO)....... :J26. 100 10 G93.651 06! 1, ;'75.G25 20 2.0;;7.071 97 1,0:;6. SSU 83 .... _.. .... _ l~ .. ··· ..··-.... 40!,tl2.8 47 6 Shih dbtdct (IOU)....... 4(;0. ,t~2 41 11,550, n5 43 3,18".60500 4.795,214 7,4 4.18:). FG3 23
 I, \in 4tH 421 803,1/44 2'; 950.700 01 (lH,86G :,1 I . ... .. .. . I " S 7 St;lveuth Oistr"ict (lfJO). ... 315,515 4:; 518.45' 02 I, 27V 1Uj 4ji 1, 834. 8S9 03 1. 635, 954 :l8 r 2, 58U6~ O~ II. ~,14, ~~8 ~o U:~~. 58:1 Z·l 1. 07:!. ~!,7 ~~ . .."..... . .. .., 6 8 Eighlh ,Iiotri"t. (106).... ,048, :,38 J.l ~,203. 431i 34 .;, 113. U:il 14 7.886. 4t>! 99 7. HO, 7Hi 75 1.181. J Ilj 0/ II, ..10. _,,~ 0'1 I. ~6_, 40~ tl 80G. _,"8 _~ ......... 7 9 :l!!iulh d!'!"i"t (100) 249.385 95/1 58U.449 70 I. -186. 44:< 31 1,942. 7i7 46 1; 071. 42-1 75 4.071, ·1 III 211 4,336, IJ!li1 06 3.462. 6i-! 00 ::, IH8, ·1:'17 70 2,207.6:12 27 801. 1':,11 or. liH. :,:!~. 70 I 3 10	 'lenth ,hstrlcl (5) 163,683 16 '>8-1, 04~ 04 I I. :l4S. -I1ij GO 1.717, &15 97 1.4"1,92.1 SS 1, 737, 7~4 Lil 11• 6j'"b, S·!! 76 I, 7:J~" G17 Jf) 1. 018, ;)56 21 1, fJ53, GlS 79 1, DO•. n9~ 39 Gia, 1'-~7 o~~ 9 11 (Ele,"enth cJ!8[I'!et (5). 146,162 80 373.686 221 777.30U 56 0:;3. 2~ 17 813, OU4 30 !tH. G~!) ~J} I HSO, tfI;~ ~f) 857.9:i5 W 771~ q 1 ~:~I -158, V95 05 529.2tft 27 28•• IflG 5~ 10 l EJ"venth d19tnct(107) . . . __ .. .. 3u2.717 in ~U:1. 1411 ....'7 ~3S, 071 lj2 20;),7"2:') fH 1:~6. 'j{)'o (J~ l~U. G37 (is 711, 2n:~ H$ I } 11 

12	 n::::~m:: ;ll::~:~; ms;·:: ~~~: I~I 87 ~~4 .. ~4~. ~~.I S~3,. 37~. ::..~: ~~~. 4~~. ~:..~: ~~~, 7-12 ::~~!:~9~: ~8.1;~~(;, io:)' 8~' . >I~, 329 36 I· "23li,: i~~i' 98 :: :2~5 ..76i:oiJ "269.. 785 0;1 .. : :92.' ~93' 2~'1 }12 13	 Thirlecnt b distr i"t (:.) .. 91. 460 051107. 5S8 06 45-t 256 01 5-17,477 35 4:l::.6i2 16 Pourteclllh ,Ii.trwt (f,). '. 564.6i-! 22 1,428, 5U3 till 2. ~15: 278 40 3,274, 8S6 18 2,900. SOu OS 341.510 67 201, a"o 3" 191. 179 7n I 235, 180 56 n;;. (1·12 -IS 1W, 638 13 78.544 63 13 14 5 lo:ollrtcoutb d!.lr!ct (100) I	 .. ll'olJltCl,"th ,hstI'lct (110).... .. 1.	 .. . I,.~4~~:,~~:~~: ],:~~.::Oll~;.l:S .:,.~~~. 2~S 3~:1:~:~~;'.~~~.\i~ . ~:I •. :.Ol 4~. :~.:~~~,.6~J.l~.I-:-~U6.~26.~~.1 1-1. I' 5 r!llcclIth d!,lrict (5) .... 2G2,832 80 571, ,,10 48 1.299.510 80 1. G40, 872 52 1,341. ,130 34 

°III,.m~~:::: 3::::::~Um! :. ;::::::: .:: ... ::::::::.::::' .:::::::::::: ......:::::::: .::::.:: ..... Hi Sixlceullt lli.met (5) .. 45,89S 12 101.5·10 4ti 39], 906 ~·1 3.'0. 62~ 4rj . 291.094 91 :: ~~~: 06~:~> .~~~': 8~~: ~~: :::~~~: ;,~~ ~:.I :: ~~~' ~~~. ~~ J:.~~~' ~~7. :13.::~~~' ~~U. ~~.I::: ~~~'. ~~O. <;~ illS 17 Scyouleonth ,H8m"l (5). 45,425 09 82,OiO 67 178.790 (;) 239,000 OS J80.9uU 03 1~:" 17!] 59 I 117,26677 10U,IIU5 52 :;" 12299 41,7>\1: 771 :~lJ. 92·\ 331· 21,45858' 16 lSI Ei.ghtecnth (hMdct m,.. J70.li9l> 7~ .J23,::;7U:n DG5 781 07 IrOuo.355 ll7 7;U,'dif', fH HI. 42" 2:1 !':l.42'. -l.'1 1O;I,2:m 18 I 41. 51:! K! 31. U27 ,,3 :{0.515 ;j2 22.65li ,,~ 17 10 N lIlete('uth ,lisl'·.et (5) . 6ij. :;3U fl3 128,200 57 ~65: 577 27 :jtifi, 120 66 281. 1'70 61 ,.. 'J • ..) .) r:o- :'"" I .)- .,.).... i· ::H':'" I'" ,.... :- r.)., • ­ 40., .65 '13, I 30~, .K; 3, .7·J. '.'.J ~~ 1_.•, _.1 b. 1.)3,0_., ,I 1l.l,41, ,3 I 6>, .'-- 3., I 18 20 j :l'welllicth d!slr~"1 (5). . 13U.6['O 46 309. 67(; 81 512.8S8 14 657.010 OS 5~7, OW 73 19~. 701 ['3 loti, 27~ 06 JIO, 4;1:: 01] I lUI. ::-10 63 40.48.; f(l 44, ~44 :IG ~7. ,41 14 19 

rwelll>elh oJ''ltnc! (112).. .. 11_, Sll7 0(1 ,06,433 67 I :6\ 13·1 77 I 1HI 331 01 ~S, 3ti5 2:1 51. ,,90 ~2 46, :,62 54 . 20 'l'wClltY'fil'st ,li.t. (5) .... 174, 707 78 303.30.; 86 721.848 22 1,22:).574 63 I. 187, 106 21 "I ......	 .. 1 . .. ) 

21 {'l'Wc nt'Y'61.st elisl. (113) ..I...........	 .. ..
 i~:~:~r:~~::.~l::~: mM :: :::::::.:::::: :::::::: .:: .. :::::::..: 1	 .. ::?:2'~::~:: <~~.:~~~:~S\:~:~,:~~:79 .. ::~'~~,."~6 95.1:::~~:·~n~~.I/~t4;6:::.1:::??~~: }21 5·13.65i 90 500. ,126 85 1, fJ.50. fJuG 98" 1. U86, 564 U(I 257.370 42 I' 17,\ 098 74 590.577 98 G67,758 II 40,j.2·19 30 103.207 2R I 30, ,,22 86 Z2 

7U<1,9j!J 6] .inl, 1~5 81 451,8'(;0 06 5~t. ~U7 04 77!l,1129)9 ,i3~1~:Wil 6{\ 4~5,42:) 1~ 4\'t,n2:",20 2:H. :!05 7Uc 23 

..522.. 19~.6~.1.4:i,:,807511 ...5~~•. 78G.17. 4~0,.~HS 72 .. H8,.83173.1 

I 

...~Il.';.655 U8 ...~~~. 5(;:.:9. }24 H2. 8128" 1"'335,06391 223,)]4 84 231. lilt 03 296.128 52 110.1]1) r,1 Gl. 118 87 I 114.7.;' 69 Ii". :ql 113 25 540,707 42 i ,j8S. l:lG 1(i . .. 3l7.11~.24 ...:ti~,.3411 7~ ....27:.7;'1.::.1 Ib7.0SS 4ij .•. ~~7.912 ,i:: ... I~~.!~.~~...1~5.. 05~.~~.li }26 513.75467 -I.:ll,288 10 ,"5 ....	 019 .... 0" I.2"> _\II-''''<.t ""1 81 - .,,'. -"", 2-6 i '.J.J ,-< 1'(' ". 3°' 0"Il 'w -'" 128 • 33" v '6	 .. - - . • . • . . . . • . . . . . . } 27 ri:~.~~g::?~i.:~~~:~I:\g7f)" i74, :;00 13 ...58Z:;f76' 2i;' i'-iui. 004' i;iTi:.iGo. o:io 10 '1:o~iJ: i;~·i· 38 ... ... .••... .. .......... i 28,722 77 157.384 42 ISlI. 716 05 700,0"28 GO 7511,32844; 560.721 54 1 flGG.88-l 6:1 f 487,69J 67 ';;6.558 71 435.21S 10 l 28 d~~~:'Hl~!imil!~UI~~j· ::::::.-:::'::' ,::::::::::::..::::::::::::t::::::.::::' :::::::::::::: ::.:.. :::::: ':::::.:::::: ···.. ·::·:·~::I "::.. ::::1:::::::::: ':. ::::::......::::: ........ J28
 20	 l:went,·.ninlhdi.1 15) '" 11<1.21225 800.26072 400.5G98" I 5G3.324 08 524,94855 1'hirti~tl1 diS" (5) .•.. .. 44[1; 650 l:.J It SUi, 637 40 1,97], 26H W 2,801, &08 2'i 2,276,102 92 ·-31~:7~G".'i(. 23S. iG.~·~5· ·-2;O.3~7 23 --'97.300 9:' ····i:R:~61·St;.. "'·SQ.']ll!) uS ····~2,O~6 39 20 

so { 

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72 ANNUAL REPORT OF l'HE CO~DIISSIONER 01" INTERNAL. REVBNUE. 73 

D.-CO IfP11 RATIVE STA TEJJE.Yl' slwwing the .JGGREGA TE RECEIPTS of INTERN.1L REVENUE hi. fIlCh COI,LECTJON DIST[UCT,1·c.-Coutiulletl, 

PI8CAL n:A 6S ENOlln JU~ E 30­

mSTp.1CTS.
 

______1__1_87_~_·_-1-1870.--!--1877. r I~ 18BO. 

NEW 1I.\~H·~rll.R&.

I' 51",1'.<\ lli'1l'iN (~II ...•. I $210,880 BO ' $9~, 6~7 IS .••••• ..••• . •.....•••1•..........
 I

(Fhol .Ii.,,·;,·, (n:.) 148, 2Z~1 Ri. $234,99S fl9' $228, IllS IL $222.8!J8 88
 ·'$i78,i3il	 

., Total. 

I 1885. 

----l--·-I 

1882. 1883. 1884.

FJSCAI~ YH..\Jts f:NDED JUN'~ 30--

1881. 

08 ·1"$309, 720 941-- $340:942' 04 ..$3~,2: 998 08 .$390, 136 72 ..$:383:478' S:i' $~);~: ~~1, ~~ I} 1 2 :-It'.'('1H) lli~rrkt (!)'.) •. ! .6".('76 67 I:t, 3~2 79 I '" ..•.'..... ... . .. /" ...•.••..•.. .	 , _ __ .. .•.. 7.882,118:,"2 3 Thi..,1 ,Jj"tricl (9·1) .•.. I 20. {~2 o.~ 4. 0.>7 ~l . '......... . .
 

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15 "il't"Cllth ,);,"·i.-l (111) .. J.l.3,4"9 80 22.9, S03 ~3 211, 1~5 !l~ 214,004 26
 

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- --

75 74 ,\NNUAJ. HEI'ORT OJ:' 'fHE 

D.-CU~l'.JRdl'lVJiSTrITJ~.IIB.YT~lIQlo;"!J the AGGREGATE RECEIPTS Qf 

i 

.·U'C.\L n:A!l,; J.::SD~:IJ Jl::S~: 30-· 

IHSTlth'TS. 

1861. 

J<ORTII CAltOI.I:SA. I I Jli ! ,lI_td,·\ (r.)	 •••• 

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CO:\IMISSIO.NER OF INTBR.NAL REVENUE. 

Ii"TRU.\'.II, llE P' EN1'1.' ill e(lch COLLECT/O.Y DISTRICT, 4·c.-l'ontillll("1. 

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77 

76 AN~UAL REPORT OF THE COMmSSIO~EH 01-' INTERNAL REVENUI~.

D.-CO.llJ'.IN.ITH;R 8T.·ITN.lff:NT8hQ.rin9'htl ,JG(;REG~TE' RBCEIPTSoj INTB{(NAI, IlJ-:n,'NUE ill car}, COLLECTION DISTRICT. ,Jr.-Conlillll(l'l. 

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j'I'.' '"l" LV.\'<,.\. 14.08:;,411 Ii II. G02. 720 17 16. .-,&7.00,,61 15.ol7~.lJS9 79 1·1.770.500 37 If'.~'9I.;,(j' ('~ 18.0IK." -~ f'In<"Il'lriOI(7) .. 1..--:-:.. -:--:-.. ,~=-.16OQ	 ' " Jo'lI~I ·1I.lrl, I (14RI 1. 2NI. 2~.o 6U J. ~'06. 3S8 115 61.750 30 .. ;j;I,9aO.;j.~o 91 f ._	 . 1i.IGI.O:'" 10 { Jo""'I .1I-I,h·1 (14") I . l. 872. 359 &! 4J(;, GIO so .. i! :!1'".{\,UiU 4:.! 1 f'1I.,,' .It"rll-, (I:,m	 I. no. 255 38 2, ~'OI. 333 12 '2:26'/.21001 2:':':l.H~ »7 ·~:,j;i.~~;i;3 :i,-oll.iis·:i:i 2,l"lU75'OO 2<'6.:;0( eu .. 17.C'tJ;ol.,I'~O r..1 Jo'''''t1 .11."1" 0:,11 . .	 .. ............ . ..	 2.U6<'."';11~ 2••,(;.62101 5J",\.1,:!IH b';
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 " l Jo',flll ,hs'r1"1 1:04) . 24Q.6dS 13 107. :lJ6 S7 ..
 7.1U:•• 3!1 ~', :; .. .. • .......1....
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 :'\ 1II1" ,11'1, it-I (1:'7) "'" .. ~~I. 7;;:; :Ill -IO~, 019 Gll 00.9R3 03 .......
 O.(17:!1(1ij.\ h~ t 71:"U H llu t) ''1..t1"lI"tiot (1.''1) . '" .1............ 617.0$.> 631 S03, ~Oll 03
 ~70.10.1 O~ I.' 0-1.612 17 1.:!7".i~cj ill J.450.720 01 UIU.~O 8~ 113. 1!Ill ~'7 .: : . . • 7.:"O.I7P III J W T'·lIrh t h "It'f(,I) 17a.or;~"1 l-,fi.~HlG:l f,7.~II:tJ ......•.' ..•••.••..•..•. 

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5:.t~,1.11IlH }
 

t·\\.IUI. ,1l""IIt'f (trtlll ••..••• • :l,'):i, S3247 3G2,707 010
 .:tn,l:i:':!', C) I am,ll~;j 1*' .. ·:i~ti.:I~I· 92 371l,2."G II ".i:i;i.l~i!Iii . --4'ii"l~i' ~i :I~, j:,',iiil ::: ~.: . :!. '~~:I.:t\lU 1Iu J.. l ~1'\,"~lllh 111~lril' (1 'Jl.... ...	 .••.•• . •••.•...... ~O' ....._ ·ltl:",f-j':.! Hi 1:~,870 !.II) MII.H:t I·... J:l T.lhl."U1Iadh'Clwl(r" ~tl.0''''2a:':1 :UIIo~!17~ O.~tlH81' ....• _ .••••••••••••.•. I I,h3:!,"H~, ~~~ 1:) 
78
 ANNUAL REPORT OF THE 

D.-CO.lfPARdTIVE Sl'aTEMEST IIh.tJwIng the AnORJJ:GATE RECEIPTS 01 

FISCAL YY.AttS ElWEll Jl1NP. .10­

DIS'I'lUCTS.
 

1866. 1867. -I ,_.__ 

, :'PESNl;\"l.V .\SIA-GontiI1Ut~(l.

1415 x'onrt,'.olh d~striut. (4~) .. • 

18~. 1865, 1863. 

t I 1 

$8:1.050 71 $'.:;8.031 17
 ~566, 1531\4 $i17, 188 76! $439,639 03
 

t FoOtl '"th ,hSll'lct 0,,0). """'''',,,. .. 1 ..
 

15 I Fifteulllh 'Ii<tl'iut (4;1). ... 76,752 28 26i!.200 55 7:,:1,104 V9 74S.269 08 460.0S:1 68
 

10; 5 ~!xt"onrh <I!","iet (!foO). . 5<1, o:!.~ 01 140. 784 ~" 211. ,7ll 6[1 311,2,,3 83 1 204.817 03
 I

t Sixteentlt .h.ltlCI (161)... . ..
 

17 H"""oleenlh <li.tliet (00)/ 74,203 00 130. lliO o:~ 42:l,O"O 61 ;'·l~, 0(12 R5 294,320 14
 18) :Ei"hl<;enllt ,listric! (4:1).. 44,447 67 Il~, 020 71; :'40.2:.1 '14 JOt, 180 80 r 217,282 93
 Niut.'l€lmrh dip,tI'iut, (43).. 101,565 B8 22.\ 41J; 01 :.NJ, ~Sl m, n07, 553 ~2 591,910 66
 

III 5Ninet"Pnt h ,Iistric·t (44).. .. '1" '"
 . t NiltcttJoJlth di8tdct (W~). ••.•.• •• _....• ,.... . ....•• _•..•..••...•.•••...•.•
 

20 11 :f::~~~:::~'::: ~;:::Igi 1m::: ~~~, ~~~. ~~ ....~~~, 1~2. ~~ ..~ : ~~~, ~~O. ~~ ..~: ~:~ '. :8~. ~~ .. ~: O:~'. ~~:.'4.
 21I,r..-Ollty.lir,t di"rici (43). 01,80·1 Oil 510,~09 71 50•. 02450 -110,8;'81)1 \ 282.:$4095
 'rWCllll""'''Ollll di"t (5) 074, /~·I 21 1,001, ,H 02 3, -175, ·14C, 6f, ·I,IlIa;.707 40 3,6:.5. Ous 72
 22 {TwentY'Sloconoi <!Jst.. (UI:I) .. .. 0 0............. .. ..
 

- H~:~~::}'~~~~~;J :i~:~: IJg~II.::::::::.:::· :::::::::: ::: :::::: ...:::::::::::::::: .:::::.:: .. I TwelltY·llti,,1 ,li~t. (5).... 2;;6,2011 42 057,304 60 I1, 111,05203 1. 50~, 0:17 21 1,040,306 07
 231·~\\"·"ly.tb~1'(1 'I!",t. (1~3,)'" . . .. __ ..
 'I: wODly.llt" 'I d',1. (1.';0) . . .. "'" ..
 Twenty·tbinl di"t. (J51).. __ .. ,, __ .. ..
 24 'r\n,nt~·.f()ulilt dist. (5) .. IH,200 21 1-17,018 83 :l62. H71 fo3 ~40. 02R 21 37:1, :147 61
 

I "nOVE ISL,'''To. [~". OW.'" " i''""" .. ". "'. "·~:r· ,,;. ro, '" 

11 nt~: ~:;:,~~: n~}.L.:::: ....~~~, (101 ~~.~: 4~n: G~1I ~: •.3,. ~~S,. ~::. ~~.~: ~I.;~,. ~'~7 :~'. ~:~~: :~~ .~~. 2 :>ecot,ddistrict (101) .. 204,019 131 ;;;;6,3487;; 1,111.1,003621 1,401,liOI 114 11.~IJ,372 58
 

I I 82~ 050 42 :l' 084. Oil$ 57 . ,1. 31~, 780 88 . 0, l~, 9:1ll 10 I:" 1140~!J, 4 UO
 

AOII1'U (jAI{Ol.1~A.

1 r'i""t.!i"tI'J"t(166) .. --r........· --.--... ...... ....... 91.897 72 (i18,~67 36
 2 ;--N'Ollti dh,t I ]t.lt (~7) ..••.. •........ • '" ...........•. i-H. 770 :n 5;').1,394 59
 

TIo"d'h""k(J6ij)................ .. ..: 14U, 811 00 N5,1:l226
 31 'I'lllld<l,.t,,,·t{)6') -- -- ,, __ ..
 '1'101,,1 ,1I.tnct (lGR) .. .


I I
 

-----1--------, ......--.... ..............--.. -- 980.48:; 71 I, aw, 894 21


, === . '-=I=====-==I~-= TH1'\:\ Jo:SSEE. .. I , I
 

1 ~il'8t 'Ii.~ri"~ ;(5) •. -- (i(i~, ,4~5 ~~ j 9!IG, ,:1\ ~~ 2, 19?, 14? ~~ f,~7, o~'? 15
 SMcou,1 ,h"('JC/,(5~) ~" 2,0 .u 608, S,lI U" 1,18.,,00".6 3,8, n"J 36
 2i~::~::~tl:~~~i~:, m~: .':: :::::::::::::: .::::.::::::: :::::::::: ::::::::::::::.::..:: ::: 3 Thir·. di.triut (43) --..... .. __ .. __ __ .. :;.7:l6 73
 4 I<'oll,·tll districI (43) I H. 580 23
 JFifth di,lrict /51 :. 801,51245
 

: lfItf ~!~i[!~nif~~~ ~::: ~~ :~~ ~~~: >~~ .. ~~ ~~ ;;>:1' ~;;;~: ~; >: :;;:::; ~;:;~: :::;~~.:~~:~: 7[ :-\l\\·.'uth tli~trict (174) .•......•...•.. _'·r •••••••••••••••••••••••••• !... ;;0,05220 8 5~;ighthll[,(riot(I74) 1,265.111747 t ~:il!blb dislr·iet.(I75) / __ ,.............. . __ • 

...... 002,705.:.:.1 1, tliJ:;, 2G:1.-I~ I 3, :181, 810 50 , 3.340,450 51
 

---------,----,-­ T>:XAS. I
 

11 $ ~:IJ"t ,list,!et (1~~) ....... 

l'ir"'f, 41l,.lnct (ltd . ••••• 21 S'·l;.·Ul1d d:~r rli,5t (176). .. ':::::::::.:'1:::::::::::::'r::::::::::::: ·I·~: ~~~, 0;'0. ~~'I'~: ~~D, 718 ~~. :) Tbh·.1 .li!'ltl'kt. .. _.....• _. ::::::::::::.:::::::::'::' :::::::::::. ~g~~ ~~ J~~:~ ~~, .. }'"urtlJ clilOltrict . .. .. -- / ,...... .. ~O. liD D2 I 782,17" J1 i
 

=-:-~-:-:- -'-'~I~-"-'~ll,57:I,200sa ~.86.159i .=:z=::== .;...===~= .....;;;-=-;----,~==-i

CO)lMlSSIONER Ox' INTERNAL REVENUE. 79
 

INl'BflNJI- llJi:VRNUIii til ('(wit COl.LECTIo.N DISl'l:ICT, .f·c.-ContillfJed. 

I'ISC,' I. YEARS '."Dlm Jl1Xll 30­ --J­ __~--I 1872. t8n. 1869. I 1870. I
 ,1871.

.... "'"",.'....."".." .. I...•,...,'~ .... "w.,,, .. II ...~I~~'.'.IO'~ ....~~03.95:.~~.I!14 

3~.1163 39 38ll. :15~ 6'2 4~H, 322 [,1 2110.417 21 2,17. (IPS 1i2 200. !JOI ;;( 15
 

.. ....:~:•. ~~~:~ ..... HO,.S~~O:~ ......56,.710 on 1 ... l~2,Ja4 02 .....~4~•. ~~~J 00 __ ...117,.05Ii~: }16
 

161.959 -I" lIJR.4S1 77 102.271 <19 88.777 22 . 4~, oau ·18 53. '100 3t 17
 2.1',7hi ,,1 H'" '~·I 02 1-1-1.017 li7 118, 2~0 48 77, :108 75 lj:J,:>12 77 IH
 

.:::: :'~~~':~~~_2~ ..:::: ~~': ~~~: 8~ :::::~~~'. ~~i:. ~!:: .::: :~09,.'\1l: ~~. ::::: ~5'~: ~~~.1~~. ::::: ~~~: ~~~: ~~: 19
 

553,~08 55 ..... 1~~,.~~~.~~ ....~II'J.::OS.34 .... 275:0~;; 8~ .....12::~~5.:~. 9:::28.~~.I~2()
 205.28G G3 987,5!18 24 1. 2:1I. 873 5t 771,002 52 48:;,1133 51 512, 100 26 21
 

::::;':~~':~~~::Oo /'::~;':~~~::~: :)':~~':~~~:~:~. :)~4:~':~~;;:~~ <':~~~':~~~'~~ :::::~~~:r~t }22
 

784,010 as tn, 187 8. 071. 16 96 r..';~, 478 24 621,720 53 4GO. ODO 9~
 I} 

:::::::::::::::-- ::::::::::::.:. ::::::::::.::::. ::::::::::::::::1 :::::.::...:: .. :::::::::::::::·1 23
 

246.207 5:; 382.9:i4 70 ' 48o, 156 30 454.638 45 141, ~~J oJ{ 124,828 D5 I 24
 

. ....~0~:~~6.~>8.I.....~g~,.190.S0.1.....:-s:·.15~.~1 )} 1
 

OW,49;' 04 Ins, 012 10 ' 1:15,221 41
 

....~'.~~~'. ~:~ ~51'" ~'. 12:: 7~~. 58.1 ...~'. ~~:.~~~. 28
 

73,636 i'JI) 56.729 84
 37,392 30
 2
 

2,852,57180/ 1.280,:)04 74 1~8:!.370rol--o~I--~~I--32.J.5s2171 • 1 I I
 

Ot9.003 Ol 20,2R2 80
 67,326 71
 35.701 47
 33,078 25
 32,160 76
 1
 030.652 70 17~, Ot4 Ol 2JO. 05~ 75
 113,00.-, 90
 04.001 15
 63,487 36
 1,3&1,485 08 145,66::! 40
 128, 000 07 109.112 53
 70,512 00 71,559 40 l~ ••••••·•••·· ..•• .] I.u •••..•••••••. I ..••••..••.••• J ••••••••••••••• i.~::::~::::::::: S3 

--~:-I-----I-----I-----: 199;!8i'49 2. 634, 860 88 353.800 11
 412,03959 258.719 09 107,213 5ll 

45,692 45 ~7, ~79 SO 29,OtO SO 3li, $12 221 14,214 30 28,073 27


.......:~.. ~~:~~: ::::::~~.::~~.~~. ::::::~~.:~~'~:~~: ::::::~~':~~~ ~: ..::.::~~':~~~:~~: ::::::~~:~~~:~~.11~
 2
 

72.1J'24 34 99, 003 82 81,6-ll 57 53, 802 84 28, 287 02 M, 482 6~ :l
 669.5:18 28 127,412 J-I 114,;;:)3 38 01,10:J 02 46,547 59 81.708 50 I ...
 557, 185 20 40a, 700 74 , 556.718' 24 331,521 02 322, 91ll 20 I 259.234 25 }
 

::::::~i~~i~~:ii: ::::::ci~~i~~:J::::::~~,:;~~:~i: ::::::~~~i~~:~~: ::::::~~~i~~:i~ l:::·:::~,~~~~~:~i: :
 ~2r., 960 btl 72, 2.0 2'~ 7·1,648 80 58. ·112 74 77.410 6S ! 28,415 :IS 7
 1. 70r., <171 20 no. 835 ft!; 427, 228 II) 214. 212 ';4 , t67. 0~9 40 ' 10:J. 703 SO I} 8
 :.:.:.:.--. -- ...-...... "'-- ... ...... ..... ... ...... ...... I....·....·.. ---\---.. -- ...... I
 

J.7I7.01ool(i:2i.78i""l:l 1~~57 __8~I-mi~201=:2~

_.....~05, 351 :0...... ~:~~'. ~:~:. :!~ 'j'..... ~~~'. 'I~~ . 6~ ..... __ ~O'. ~~7. '1' .... ~~'. ~:~ 88 ....~:l,. !1:2 .5~ .I} 1
 

471.583 60 41,21867 7f',427 30 I 14,114 00 40.2:11 80 ·10,874 0-1 2
 511.28'2 J7 129, ,'2h liO 87. S50 83 10;J, (\lif> 74 , 6:1. 100 S4 0:'. ·ISt 21 I 3
 323,8U3 95 Ib2,70-1 O:J 104,22:1 54 122. W:J 3S 00. 007 69 9;;,00. 40, 4
 

1, RQ2, 02:1 41 \ 48.1, 217 8:)--ao~'3:l!----:I;o.;;;;o42i :122,369 20._ 272.325771 
-- -

-- --

__ 

__ _ _

__ __ 

__ __ 

--

80 81 

24 

ANNUAL REPORT O¥ THE 

D,-COMPARATlVE S1'ATEJlENT showing the AG-GllEG-A..TE RECElP1'S of 

DISTR[CTS. 

PRSN".YLVAN",-Cout'd. 

14' S~Ollt 'o,,"th <Ii~trjct (4~) '1 11«'"I'I"ollth ,1I"lJ'lcl (1,,9)

1:i Fit)'WlIlh u""',cl, (3) . 

16 5Shh'ClIlll ,h"Il'lcL (160).. 11SiXI.Clllho.li.lrict(16IJ 1 1'1 St~"t'lltCt'llth <1i~tri(jt (HtO) 

18 Ej~h1t.~l·utll ,,-li ..trict (4.1).. ~IlIUtl (')1( h 4li~H iot (4~1).. 191 K~lI""Oll'h ,1i.11'i<-~ (41)

\J1lUlct=u1hthbtllct(Hl:!} 

20 :l:w"Itf1<·th d!~tt'!(~t (-'~1) .. 

1 W(·"tle!.I, ,h~Il'''''' (44) -­

21 l'..-uu'y llrMLdi,Il'icl (43) f:l:w,·n,y.~econ'l .I!"!. (5).. . 2"	 , 1 w"IIIY'''''coml .h.l. (ll)~)

) l""OUL,\'·."cO",j ,Iisl. (1"u) l'I'l\'cnl.\··"e,·oudl!i.~.(15]) . 

TWl'llty-thinl4li~t. (.""" ... 

"3' 'I'wonl,l'.thi ] <li"t. (\63) . 

1l1'",o:"o.'·.llIil'(1 di"!. (150) •. T\\'""t.\·.tlii"l '\i.et. (151) 

'fwout,l'·j"arlh <1,"1.. (.',).. 

auout-: 181••u~·n_

), 5 1·:~1·~t. ,1~,~tl'~t't (l(j~) _..•.• 

,1 hI'S! ,!i-Ill"l (lOo)

2, Second ,lisl!',,,t (104) .. . 

11 "OlJr" CAUO[.l~.".l!'il'ilt <ii_II'iN. (166) 2 1 $""Imrldis\l'[ct (2,) 

n5c..L Y&A'lS I:Nlll>l' JUNE 30­

1874. 1875. IB76. Isn 1818. 

$105, HS 78 8\7,33. 50 I· . 

1 .$~~~•. ~~ ~~ I..~~~:'.~~~ I~.I 1:)4,995 S6 $174,891 66 315,1~8 08 I 3:,1,793 99' :lll7.703 90 90,801 2, __ .. ]~'.17~ G~ 129, 7t~~ 51 i 114. 01H 6~ 19.5130\ I . I __ . 1-15. 278 GB! 184,691 01 

[\:!.222 24 I 47~53~ 2·5 5:;.4-14 Uti I
 73.4.Rt.-i ~'J 72, (i·15 l~ 68.1:-1501
 lH. E9~ 0'1 92.513 42 109.5J3 90
 J~~ r! I·::::::::::::: __ '0. 50S ~5 I 98, 450 42 _. ....••.......•....•..•.... .•. .... ... ..••.•....•...•..••.• 

92. 27~ 66 03,017 :ij 

409. ~:lij 17 422,9;;1 (;:1 

75~, 7U9 4~ 631, ·123 u(; 

.. __ . __ 

499,100 7] -I!)2,5~3 79 

. 

-- .. --.: I 

165.8," 39 IS:1,569 1-1 

85,927 23	 1~, 62G 7a ...•...•• . "'1 90, HI 06 104, SGI 81 2r32, S91 14 09,821 71 . 

fOil, 2-.'0 3~ ""''-'' . 37G, StO '- 263,.19B B3 __ .. 

__ .. 85~, ~o~ S8 1, 156, 118 13 __ __ .. 

16;\07 , (iO .•..•.......•...... _..•.••• 

26~. 0~4 18 1'18, 03~ ~o .. 1	 426,B0303 ·11)7,88921 --	 .. 51, .j~8 90	 . 

50, '164 Co-l,42-1 91 5<1, 73~ 54 ' 8,819 40 -- ..
 I TIt,..,1 ,lj.ll'id (16ti) 35. fJ5' 91 54,884 76 37,15:) ,,5 ..
 

~. Tlri..d,li"nict(lfI1)............. 1,IJ0312 7.-10053 ..
 

{Tbir,I,Ii.I,.;ot (168) -,:,,:,,:,,:,,::,,:,,:,,:,_._. .:..:..:..:..:.:..:.:..:..:..:..:.... .:..:..:..:..:.:..:..:..:.:..:..:..:. ~:..352 631~, 241~
 

6,3.:1,1172'4'\-6,157,9600:1\ fi,9,o,rn'801 0.279,046;m 5,917, '121 76 

=--=...:==-=---= ======== === 

. 

6~, 12.1 78 

151.665 IB nl. 91,'~i ''':i2:i:i;1:!'i;3' '--:i<lil;i"j's7'! --iiG:i5iJ'G5' H... J7~ tf~ ---_·.:..:_.:..:..:..:.:..:..:..:..:.:...:.:..::...:.:..:.:..:..:.:..:..:..:..:..:.:..:..:....1:..:..:.:.:..:....:...:..:.:..:..:..: 

233, ,~ 81: 2~1~~.09 )_.,.222: (;72~~ _ 2;n, 164 8,: 246~~.~ 65 

IO,I5S 00 '	 12,9G8 25 12.224 10 J / __ .. 

10 I 

108,580 91 

- T~~S~S.P,R.

Flo'st, <ii.tikl (55) ..... __ ]7. G,c, 16 Sl'('onllIHl'ttrjot, (fi5) ••• ~_ 42, "26J 50 5:;cMlId dIR!"i;;t (l\i~1 ......•...... '.--' .. 1 i.~""·o,,rl cl,.l.l'lct (1711) ---­ 3 Tltir <I ,Ii.ldet (4:1) __ 11. ,0:' Of, 

41 FOlll·tlt <iiAIl'iut (4.31 __ __ __ 131,5611 !l5 FilthlliAll'iut(5) :lOI;,>OjOOI 

,;1 fFinh lIiHfJ'i.', (171) ..••••....... . __ " ) 1,'lflh ,li.ll'kt (17~) .. __ ••. ,........ ItFil'tltrlj-l1'iuliJ7;l) , __ . __ 

G ~bnh,li~tlkL(:~) __ "'1 2·L!131 ~8 7 SC\""JH h c1\ ..llict (l71) __ ~. 6;~. :!lO 73 8 15 F.l~h{ Ii ,h~t riut (l ;4) .•••. ;(;, ·w:~ 82 

11 El~blh district fl';») 

1~2. 217 92 105,803 91 105,632 e.G I 110.2-11 69 

======1== 

26, Illl 72 .11, ~3S .~l

51,50? 49 4J,670 83 

.-- ..I........ ..
 ·18.245 83 :14.013 I:1 

185. !II;' llU	 I:J9. J-Ifj M' 

·110,G';040	 1~5,:l1RO:;

_....... 117.7~' 5t .. __ 1 , __ 

I I J. 472 i7 l::!~ 9fJ9 25 

80, W2 89 107,448 01 --	 --·1 -. 11.077 17 ' __ .. 

!)3, ~31 78 . 

.. 68,(10] 7:~ 1 .. 51<1, !J42 77 I 617,471 23 

.. 

------------.----­ titi<I.7l7 181~~ ~:~~I~~~L~B!i 0$ I	 -----·---1--·_·--­ TP.X.\6.	 . 

1 5FIl'8ldi,!liCt(17()) 93'80S!):ll 2~.9:l.3~11 · .. · · 1 __ .. l '·'intl lli~ll jet (li7) ...•..• .........••... !J7. l,to![, :.W ll:t, Hll fjO lOS.741 53 118) 335 32
 2 S~('Hud lli~tl'ict (176) ., eo. 4:;. ilf\l US 1o, ,~::'R GLi ••••••.. .••. .. ......._
 

3 Thh'41 diM l'iut eo......... 77. ~lJ!~ lH (j:~. 41/4 !l:I 7~, 9G3 f.l5 jOt G61l (W I 81, 41 30
 41 "F'vut'th (fbtdct __:':if,. ~:o !H 1~.1~J~ __~:..::I~~~_~.6H ~I_~~~~_

I	 212,63S 13 _ 258,29. 20 :z.1~, 7118 74 . 2:17,!~..!,:- __ 20". 93: ~~

21.8·'l241 5.21528 .• 0---.-_--_0 •. --------0---. 51. 04~ 16	 l:i,I)!J;; 7U ...•• _........ . .......•, .• _
 ()fj.17:J	 ;r; ~O. 431 42 . _.... . ..•. __ ... ._ 

Oil, '.i:1 ~8 jO~, 163 ~, 109,5til 8S 

CObfillSSIQNER OF INTERNAL REVENUE. 

INTEZfiVA L R 1]; VEN aEin each COJ.LEG1'lON DISTRIC'j', r:f·c.-Colltinned. 

~·18eAI. YEAIl8 &"'lll<l) .IUNK 3()­

~l.	 1880. 1881. 1882. I ]S83. I ISB-I. I 1885. 

.. 1 -- -- 1.... _ 1· 1..
 ~I.~. ~.1~_ ~~I.~~~~·.Hli. ~:I' .~:~~: ~~:. ~~ .~:::'.~~~. ~\~:~2,.~~. ~1.~~4, ~~ '~~I:: ::.:::::::
 

"i-ii:13iis7 'i9i,065'00":iii;i.ss·05"25il;lii7 ':1'2~8:455'ii '''26;1<.)9 '28: :::.:::::::
 

:::::::::::1::::::::::' ::::.:::::.:: ::::.:::'::: :::::: ..:::.: ::::':::.::::1::::::::'" 

"ioi,39i'50,'iii,j:17'59 "i37:2.1iJ·6i "i.j.i,'7:iO·27 'i23:3io'Gi '--i;i7~·sg!::::.:':.::. ''''''' __ '' ..	 132,2:l; fi3 $129,984 OS 

Tot"!.
 

_
 

$:l,69S.:lOt J~14 ~: 19~: ~~~ ~~ \:; U~n~i ~~ }16

~::~g~l:~	 l~
 :l,~~~:~~ ~i (w 

202,222 ~'15

1 . "88-298' 56,' "88.98928" '94: 0('9'77" iOl, uv;;' 63 " 'sz:7i:j' 35 .. ':< 4~9'781'::::: :::::[ •. ~~~: ~~~ ;~ }20 1 :::::::::::1::::::::::: ::.':::::..:::.. ::.::: :::::::::::: :::.:: ..:::.-:::::: 2~:7~U~ ~~ )21 

1:002,727' i;i; i:iB4,4is' 981:40S,-.j72·a-i i;aa:;:4z5 '7SII, 85-!, i174' oi "247:429 54 .::: :::::', 9. ~;;': ~~~ ~; J22 

::::::::: ::1 :::::::::: .::::::::::: :::::::: ::: ::::'::::::: 1,:ti8I,.~5.~9 :,:~~9.:~0~ J q\'~: ~g~ EL 

3 

1'>36,107 661632'391 3~ 653, SSG 95 767, 154 44\ 1<81, 116 081 9S. R93 01 j 4, 4ti•. 2.;2 ~"j J' • .. __ __ .__ I --. 9>J,128 Gil 9,2,750 $2 l.!J25. ~S2 51 

.. __ __	 :l.733. ,IV 2'1 Zl 

-------------_._-------_.-------_.­

',M.'~,MI'·.. OO' T~""'," I' no '"" "["'J" ,.. w'"" ~',"[ ~~:: :~I,

230,;,8:J 17 210,883 llSI ~o~, 079 ~71 219. 2M\ -l~

...:..:...._._._.1:..:..:..:..:._._·_.1_,_'.:..:..:..:..:.I~_'

2:111.58.< I~ 210,883981 201l, 07f/ ~7 U!/, 258 -I~

...... __ .. -- 1 .. 1 

.. ·1-- I· ·r · ·1 

::ici~,~:3;"ci; -:1:1:1:,~6~: i~I': ;~i,.:~~i:;~ .: ;;~,:~~9:i9 :iii;~~~: i~ .::~~: SOG: ~~ .:: ~~: i,i~: ~i 2, :~i: ~~::I li 13 

105.233mll11.;;;"i;7sl~~ll:9.uro79:m.mso S!J6!)5 ---;;:;:-i.i8'23I--s.ios, H~ 17j 

~"""'''''I .....1-- ~............I '~M'"I
 "ioi.469·SS .. 'S3,o9s'7i~' 'iio: ii4'08 :: ii~,:~;~' J.iib: 2-11' 32'" i2.·oi:.~'i;~\:::: :;::: ::, 2. ~~~: ~~~ ~~ 2 

~~~~~~;::J:~~~~.::/:~~::~:;.~:: .:::~~~~:::: :::::::~~:: .<~':~;lJ :7:?:~;: d~~:~~~ !1) 

·'iO:!\GS7·72'··SOi.30S-CO.' 'iJi2:0i.i'i.jI"ii;:i;;'~. '~":;;,o.",;<,,,''''':::, "l:;n:~ i:. J5 

::: :::::::::::1 ::::::::::: ·:::::=::::Y:::::':::· 1'~2:3:2:'1~1:~~8':~~~:~'J 2'~':'U~i t~l "iO\70i;'8.i "ilo.32~·r.5 ·ii.::i,74 8~ 'uii:R24'i9 '''i5:30~'i2 ''':1,6:i4!1i .: .::. 4'j~U,~3 ~~ 8 

~~I, 1'1\:,76:1 04 ~7~,i~~I0iil.'~J:();7.ia;-:;-;j1 ~~.0;;:-4l:l 31 

..1.~:~O -~'l1.. 

.. ·

'lili 

..· 

~'-'5' 521' 

.. ·--

iii,"" ii!"07'- 43·1' .. iJ··· I· 77: ·	 Iii,)'ilill",;,:iii'J,;,'M.J 

1 ~:1.61-1 

~~ 9'8 :~J ~;I! 1-1 1 

2 8 l A'U 70 72,722 2f' .'In, 'j"~l 41 S·\' ~7:! 4jq 7~, 510 74 l A;) 41~ .101 7·t 778 as 2, rill, :iS3 ;-10 3 

~~~I.~~ ~R" fiil ~U2, ~"11U"12~ ~11-2.:::.o~1 9.-" 'H, l:,~ ~2 --=:..tiIU,=:':: 4 

25I,O';~a~ 2:la.1Wf,.) 24<,63il',l 2.'~.4·.2":l 26a.&:;0611 2l1>.H90~ 18I,.~·.lUl 1I,:1:14.ll>iI7

=-. -~-- - ==1==== 

~9.1, 310 4311')0' 468 II 12" 587 G~I 2, (:n !2U ~,) S "_':":":"':":' _--__' _._.__·_·_·__·I~~·;' 120 :'4 2 

395.319 43 130.468 11 127.:'>1;7 Gt' 20 052. 8~0 :l~

1 .. II.4GiJ..l:I.-. JI 

j-- -- -- -- .. --I	 ?' 71!1. ~.1G ~£ 2 
83 82 ANNUAL REPORT OF THE 

D.-G0J1P<l/lA1'IVE STJJ TEJIENT ShOldllg t!/(, AGUREOA'fE RECb'fPTS of 

}·16CAl. Y1UIl6 Y.,;UP-I) JUS" 30­

\'l':KMO:NT. 

IJI~·l'IUCTS. I 1803, I 18&1.

--,-­ _ 1l\65. _I, 1~66. 1_ IS67. . 

FiI'8tlli.lllct(17111 $65,391 SOl $155,00801 ~rr21.4\fif>O $407,173171 $348,75335 Second 'Ii.' rict. (178) !l'.l,613 76 187.084 81 329,226 5;' 402,966 ().1 3ll-I,2\1 70 Sccolld dio!.,":!. (179) {secOUd ,Ii'llid (180) . 

. .• .. .•. .. .. .. 

31ITh!r'I,II.I!'!"t.~1!81 51,327,9 120,05968 2·10,01440 302,26303', 253,31430 

l Tllml dhtr,ct tlI9) ~~~,' ~~~. '1' "~G:;,' ~~~. ~~ .. "8~;'-~~:I' ~~. ';'-~~:'~~;.~~....~sf.:2;~·~~·

YlnuJ}n.\. 

}';r:<l diotr;"!. (181) 18,8700, 501,3727J 48,94510 

fSecolI,ldi:<trlct (181). .. 222,1Ii11 70 62·1,458 44 

2 it ~~~~~Hl~:;i~H:~!':::' :::.:::::::::: ::::.::::::::: :::::::::::::: :::::::::::::: :::::::::::::: 3' Thir·"II.trict (14) 17m 68 67,413 69 611,077 112 l02, 18-1 2li &12,279 76 I{FOUrlh ,listric! (184), ,... 70.100 03 13G, :l1fi 02 ri-l8,039 74 JJO. 126 26 

:'j~~!iji1!~li~::i:.. ......:.: :.::.::•••::·.\::;r~~
 71 S~\'Olllhl.li,tl'jct('I3) · .. ·1 .. ·· ··.. ·.. ·.. · ·..1 120.0\0.8 S Bl"hth d'st!'lct (~G)...... .. .. 82,174 7( 

7i1i 68 137,51372 221,273 39 I I, \75,447 50 I 1,966.72'1 02 

,==1_=1'====1===1===, WJ>:Sl' V1UOIXU,. 

5~:~: :::::1:: ::::':1_ ."'.""' "" "',, I..·~~'. ~~~.~! ,..:~~.~ 4~. ~~ :~~~:~. ~~ hl'.1 (h~lrJet (l00l ,.. .. . 21 Second tli.t rict (34) .••••..••.•. ,.. .. 126,271 10' 135,887 69 88,20\ 67 83,888 78 3 Third district (43)....... .. I......... 213.870 60 140.870 61
 

00,35847 ,%1,056 901 635,75854 1,020,565 09 --;«,52441 ==-===-=====.== W!&CONBUf. 

1 l"irtll district .......:".. 218, &15 231 &10,642 761 I, 114,790 80 I1,720,513 871 J, 617, 207 43
 

2 ~~~~~~ ~::~~~U~~~l ::::: ~2,. ~8~.~~ ~~~'. ~~.~~ :86'.~~~.:~ ~~'. 63~. ~~.••.~8,.4~~.~:.

3 1fl::~:J 3::~~t~~ g~M :::::: 2~,.0~~.~~ ~~,~8.~~.I ~:~,.~~.~ ~~~'.:~~.~:. :.. ~~~·.~67.~~. 4 f'ollrth district (1~)..... 50,51031. 72,1163;; I 151,719 8G 209,592 10 204,098 02 5 Fifth di.trict {\(4)....... 48,040 65 73,760 12 157,419 66 202,712 G!I 145.111l 20 6 Sixth <listrict, 59 00 SO, 174 H H, 520 7:l 00, fi20 61 141,437 49 

:j09, 306 8811,032,510 80 ~15, 754 67 2,7.1,70,81 2,513,025 41 

1 

COMMISSIONER OP INTERNAL REVENUE. 

INTERNAL REVENUl~ 'ill each COLLECTION DISTRICT, g'c.--Contiuuecl. 

1872. 1873. 1870. IS7l.

FISCAL YEAlt8 l<SDED JUNK 30­

I 

IS68. I 1869. 

1 

;~F~I r.::~~ ~'m~ ~~::'M: :::~l;:~:~ !:. ?~~I}: .....~~~: 5~~. ~~I .....~~~'.~~.~~ ....I:~: ~~O ~~. _"_"_" 8_.2_~~_~_~._~_3 .. _._._,,_._6.~_>~_~~_~ .~~. _,,_._,,_. ::..::: ~~_:_.~_..'}3 

G22,274 II I 318,672 56 362,816 05 270, ~32 70 158,847 13 75,8ao 40 

=- I 

33, fl78 55 2ft, 550 56 I 41,610 88 29,271 60 15, fl05 22 10.439 2G I 

..... ~25~:~.:~ ....~:~'. 062 91 ...~~12a: ~.IO. 3~ ......'8~~:1~~.~~.... 1~01~:~:5.~1 '" 90~,.~8:.~~.1 L 

.::::t~f~g{ ~~. :::;;~~~~ ~~ ~~ ,'::~,: ;i~jgg: t: :::i:~¥i fii'~:I:::~,: 6~~i~~ gg' ... ';'-7~i'~i~: ~:I J3 

::.::::::::'·.. ·1:::··: :"::.: .1'::::: ::.:: '::.] :. ::::.::: :::::1 ~4

... ::~~~: ~~fl. 99 ......:~~: : ~ I.::~': 4~~:~~~ 11 :: ::~ ~~~'. ~ ~ I ~;. :::~. ~~O'. ~~:. ~~ :1::::':':~~~,::7fl ::~: t5

:::: :~~~:~~~: ~~: :::::~4~,. ~~I. ~5:.:::: :~: ~~~: 2~ ..::::~~~:~~~ 36. ::: :~~:: ~~~ ~~. :::::: .~~~': ~~~ :~~: lG 

150,445 28 188,34, (II WO.224 33 no, 117:1 17 95, ,IiI9 0:1 I' S9,f'24 02 7 35,436 29 15. 133 07 41,907 35 4G,020 GO 26.5tO 26 '[2.719 61 g 

~83. 31900 ~744, IH1G MilO, ~!il -;;- --;,3i!i. 272 691'4:039,627 93 --7, 343, .. 
 ========I======,======I=======~=~-===
 

.~'~'? ~"", '" .:1 ::::"':~': .~:::::~"'~' I~~~~" .:::::~:::~~: }. 

78,077 44 1,7,635 10 I 325, S09 99 202,7'10 06 07,:iSl o~ 127,321 51 2 

70,862 63 SO. ~oo 10 42,0.,5 uo 38,4U3 (14 22,973 74 27,997 07 3 

792,150 68 563,0·13 42 1--756, 067151--627,3209'41--465,605'341---419, 66l'W 

~2'4fi2 80 1,356,009231 ~06.214 SI 1,453,133 G8' 1,601,413 7G ,= 1,'176'800~~ 1 

:t:1S, ;64 71 18·1. 032 76 ](;(;. 569 62 131, 7t3 38 j' ........... --... .. _ --.. 171,866 01 165,515 94 ­ 126.247 93 82,508 GI 81,1&! 38 63,051 31 .. .. s
 ........................................................... --. 8;',778 J4 1&1,673 18
 152.504 50 123,381 S6 121,729 71 91,422 OG 40':)O~ GO --.1 4 20;;.9701 06 108,87') 10 109. 018 ~3 104,061 G6 38, 07<! 7G 115, Ojll) 87 103,332 "0 89,320 28 130,407 88 GI, GS5 flo 74.830 110 6 

I:8il.ill87I~5!i,04065!"2;363,0'i503 1,077,703 87 ---;,;;~~ --I,8Si:'8-.i09l 

424.5 I R--7 
---------------------

85 84 A~~UAL I~EPORT OF THE co~nHSSI0~l';H 0)0' IN'fEnNAT. HE\'ENL'E. 

D.,-COJIl'.lJf"j 7'lVf; S7'.ll'EMBNT showi"!T tile .dGGHi':G.11'/o.' ll1CCJ-;lI'1'8 of fN1'ERK.dL REVENUE ill eaoh COL1,I':('TIO!' LJI8TRlI:T, ,r·c.-ContiTillcd. 

.·J5CAL YE."'" ElWEll JUl<K 30­

1I1~TmCTS.

187~. 1875,
 

I I
 

VKllIIOS'J', 

1 Flr.t 'liolTlet (1781 . $5, ~61 021 '$123 00 

S8""'11,1 ,1I.ll'kt (178) . 11,600 40 'l\4~

2 j :'>"'}('II.1 IIlolrl,,1 (179) , . 10,002 80 22, 024 ~9
 

S,,..oll.1 .1I_'d.>! (lAIl) .
 

'j SThird .1"\"11;1 lI7Xj
 13'068441 .025 , 11"hlrll <11'11'1,,\ (179) 15, ,128 22 30, ~33 02
 1
 

----;0,310-;» -5s,5S:;lsT~25Ir:'-:,0,0113 II ~330;0 -----SO.~: 5<15 74' OJ, 146 b3 ~oG, 4H ~I '~(j():J 27 ~~ HIJ4 88, -W:S8f1 83 '""6.~1

\"If(o-I~I('.

f"1 ...t ,11.1 I Jot (181) 19,414 '1 0. 599 :[fo 

:';1"'(In<l ,H.'drt (1811 728, &63 4$7,857 i3 .) Scoo",l,Il.ld.'1 (1~2) 400.13'2 UJ • { ~"COJllt oll~tlkl (lltl) Slo"MIlI ,Ii-I rh·t (151) 3 Thlnl ,1I.1I·IN (H) ... '3,' 035: oj:i'TiJ'3:763: iii'ii' 

f.·lI"rlh 111.1 rlol (11)1) • ll, 910 ~7 30. ~3 20
 4 rOllrr h ,Il.tdrl (I';:;) , 148, 33;; 86
 1-"llIrl~ ,1I_I'll'l (I~IJ .
 ..
 

rlClh dh.lrlc! (11<1) ...... 2,1004,241 68 :!, 212. 9'26 10
 

I-'Inh dl.trlrl (I~O) 233.014 91
 { Fifth dl_I,kt 11~7) ••, • ..... 

Sixth 11l_lrh't (013) 159, 02ll 49 175,29J 03 6 "IXfh .1I_lrlrl (l1lIl) .... . .. _..... { Sh:rl"ll_lrll't (I~I)...... . . .
 

7 S,'w"lh ,lfonl,'! {4al 00,333 67 G·I, (52 84
 

)':I~htl111f.lljct(~I]J _35,2~_48,35281

G, :)O~, f>6-l!lG 7, &60.9'2) 20
 

YIIlOAL YKAltB KSlJKl, JUS': :10­

TOlal. 

1870,
 

. 1877. 1871l. 

~I ,..,. I "". ""- "" ,,,.. ''''-'_

I
 

:::::: ::::::1:::::::::::: :::::::::::. :::::: :::::: .:: ::: :::::: :::::: :::::: :::::::::::: $~:g~:~n!ll: -~n~~ ~~ r::i~~: ~~j: ii: :: :~~: ~il~' ~~. "" ··1· .. .:~~~'.~~~J':~':~~':~ ..~~~,:145.~3 ::~~~':~~~·:~I::~~~:~~~.~71 ~IO'~;;:~~I.:~:~,.88~:~ 1.~:t~H 13
 7, 377 01 " . 

====-= J 

761,07680 I
 ::::::::::::':::::::::::: .::::::::::.1
 7.1~4.i'25 00 1
 .. ~.2i: ii3'38' .i:i04; 088 84
 . . --.. . '1' . . -- 2,;'16,;,)12 H 12
 .. ... ...... 46,232 G3 I, 136, G21 0:;
 1,157. &'7 75 866, m;,1 943,41G 00 I. 010,101 01 74l1.141 112 40, 131 O~ ;'.9Gl!,6'Jb 54
 __ .. _ . .. . I, 1:17, 11.0 14 1, 518, ~7:1 88 3.016.31002 

2.144,170 652,054.5;)7 71 2, 076, ~73 ~6 2, 144, &0 n71, GOO, lI:l7 ll:J 1:10,611 48, ..... ... 39.452,000 75 3
 .~~~:.~9: 33 :~~~~'::~' Oii'l: ~~ ~;,o, oo~:~~' . I .,- "17 "1 J. 170,727 36 1,313,199 05 1, ~3G, .57 I"
 i:378, uoi'iJj'j:00-2: 9,2 3~ I. 053. ~60' 68,1, 0'.J6, 67:" 301, lOll, -i3il':I; "07::iin' iii :::::::::::: O:~:9U S6 4
 .. ...... __ " .. _ ...... ... .• G3~, 703 Oll 730.134 04 1.30'2.83713 ....... . ... .. ..
 

1,491.946 OJ 939,45t 59
 ::: :::' :::: ::: ::: -::::. :. ::. ::::: :::::;- ::: .. ':: .. 1 : : ::':: I~::::~~ ~~ ~5 998,814 22 1,563,~ 83
 1,566.900 17I,002,624131,7t;3,176491,710,37( 1III,297,2a7 70 0,<.1034 a4 IO.G31,1123ll5 146,:riO Il6 38. Hi9 lU . __ ...... 185, 4G'~ n 215,304 b7 - 20i:193·.jo'··2Si:!ii>t-89 "220:7i8'~;; "23,j:27:I'i~ '20:l:ilil'7:1 "'2i:ilM'43 : .: J:g;g;~~: 16
 "'"'''' . . I , ................... __ . ... 7\)1, ~OO 76 ~I}I,131 80 1,508.728 50 5
 52,!lOS 37 11,671 02 I'" " __ . _.. _ ... ..•..••. .. . . 1.149.30472 7
 

=~.=:::::c -==-~~==

'Ufo"",!' \"IUCHt\I.\. 

Fil'Nl ,11.,,'101 ('1:1) .•. . :'.56. :-~g2 t2 2:JO,lOoa 67 510, ,1~7 5(1 ..
 Flr;,( ,1l.ltlc'L (IXlll , .... :)24, IOnl:m 2AO, O~:! 112
 FilN\ ,1I,"'lo-r (100) .. '"
 :I St1HOilti .UH11 k1 (:U) 22":7,;:i:)O '''228.4:13 i.IS ·"iir.:029·77· '"IH'llii'S9''' :IO'8-iil,';5' II
 'fhllll cllNrrl ... , (1:1) ..... Ill, ~7a ,II] 2·1, U52 00 H. 354 76 .'0, ·11:1 72 .....•. ., ..•
 

----

MO, 118 76 508,868 20 '130,OiS 1U ,(01,030 1iU :126,471 51
 • k~ _

------. , -- _._. --­ Wlt-('('Hftll.', 

;l;l,1l251, 14,910!)4 .
 

7,314.393 6-1 I 7,032,220 11i ", ;,(II, no ~'9
 

•• .. j __ _ __.. ." 411.64000 8
 

--------

__ 

----------------' ----­ 6. 118, ~16 88'5,781,400 58 0, OIl.1, lQ:, 75 G, 226, .10~ ao G, 0711, l/lr. ar. a, 232, 126 10:1,1.1;2. o:l!I 72 10'2. 72MO~ 21
 

-=. =-= 

I I
 

"t7V: i53·.ii "iiia;: 1i2.i-7~ --:iio: 7~j';;2 ':ioo: :\:\;',' j; ":iii';':,ji17' 57 .. ~o,lIir"i,i '::::::: :::·1 ~:~~g:~ ;~:H I
 ...........................__ I.... ,., .. ~~r.,Il;.!;J5lJ. 5<13,18309, I,U68,21215t5


".~~~222 4\.';1,847.~~ .. ~~~:~~~.:1 .. ~~r:,nr,illl .~~I,~:~.II~, ~~:U:'~.~~:::::: ":"1 ~'3~U;~~~'

m976'S5'I-----;rro.Gnl!iI~~ ~mr.u I\oIO,.iR:iIO -~iiQ. 328 2rMa.i'88'5!i 12.23!i::qi"OOG1 

, .. ~'=' I
 

I I'll... 11Iolr,kl . I, !r~7, ~"l 09 2, :!08. 038 00 2, 859. ~06 01 I 2, ·1;~l,1120 au ~,OO:I, a:!7 241
 • ~()(l, 1~~ 5~ 2. 2U.102 882,373,693 87:!, :,1)0, tj88 :m~, rl:!:;. ~(i1 HI!;!, 400, (1:I,~. ~~~.2, 4G\ (H;f' ~s .J~.~74A40 15 1
 2 SS""(llId "'"td,'t (101) "36 31 ....... ...
 ..... . ...... I l,83i.Ull58 ~') I ;'''1'0",1 II,.IIid (102).. 167,721 72 152,0:>7 20 155,?ill 72, 138, l'37 ~7 142,657 II
 Hr..468 17 155,505!l9 169. 9~ 52 1Illl, mO:lo 111:1,820 V.I, I~:', f~7 07 151,412 77 2,264 1:>260. S­ ., 5'l'hlrel IIi.trlrl (101) .. _ __ _ .,
 

, ll'hlnl .1I.lrkt (103) ..-... 1811, 9i'.~ 03 I ISO.;m 5~ 20~ 73278 179,810 \ll 10'2,700 3
 .1112: o2i' 73 ··~j~;S24·.j9 ··m:8i.iJ·io ":\5i<:O(j3·r.:l"27~:aGI 03'··i!.~1:719 7~ 2i1,7~r.·4(1 2,~~n~~,l3
 ..( Fc""lh,lI.trlrt(191) .. , __ . 6585 ,. .. .. .. __ . __ . __ ..., • 1,~"'0.717311" Fifth dl,lrkl (191) ...... . . "1323 CI l;lxlhcli_lrkt __ , PI.03G16 82,Slr.!&1 91. 302 "" .!JG5 ;:j' .. O~, :!5 ~.;. 0~'.j2 --jiG: 083'43 ~aU: 55iJ'~~ '174, (I~~l ciu ~I,lt:~ ~.:'l-~~ll, :,12' iii ~a,roi' 03 ~~~~~ ~~ ~. U27, 602 2<1~, 698, ~16 70~. ~1O.1Y.I5 013. Ill:J, 115 2! :1, 107,1"" 1~12, 003, 7ro 62 3,033.017 7$ 51~..s.J3S 67
 

1
 
86	 ANNUAL REPORT OF THE CO:\DHSSIONER F INTERNAL REVENUE. 87 

D.-CO.lll'.:1RdTlJ7E STATEMENT 81101Cill{J tl,e AGfJREGATR RftC.EIPTSoj' INTERNAL REVENUE by ST./TES and l'ERRTTORIES. 

FI.SCAL "L\ltS IlNDf:D JUNE 30­ YIHCAI. n:"K~ !lNUEO JUNE 30­ STA'fES AND TERRITO·
 

RIES. 1863. 186-1. IB65. 1860. I
 1867.
 1868. 18(;0. lS70. I IS7I. I I
 1872. 1873. 1574. --_.	 - ---- ---- - - -­ I AI"bRlllR............. ...••.. ............• . .•..• '$,1, 132. 31l 00 $1. 119. 130 23
 60581 $472.31625' $505.7100 'Jil $3fi3,758 37 $2.~~160 -;-:;. $152,40:1 35. S135.,m 61 I 1
 2 Arizou" (4) .•••• .. . , -- .. , ~. (165 23
 13,900 75 11.315 2\ 15.615 43 16. 8~11 117 15,57S 50, ]:1.562 13 10.042110, 2
 3 Ark''')M~ ..•.. 2';0, 147 II I, 752. 157 18
 8H. :lo!l 9!. 1.('1, ('S5 07 3i;~. 2S-I ttl 1:N,5'·l 47 91,3uI :121 88, ~M 02 OS,870 91 I 3
 4 C"lifnrnil........ $031. 8~1 8~ $1.676, 3SS 371$3, OB, 052 ,18 4.028.898 53 0,757. J:ll (10
 6,5;,2,526 ·15 4.5~9.517 4·1 4.0U2.4;10 31 ~,6UG,921 5S 3,053,5173!I 2,307.!/1l 07 2,481,SlI ,,0 I 4
 ' 119,219 96 60,909 to 73,9IU 3'1 69,1103 05 03. :172 :H 75. 7·19 6~ 6-I.e.;; ~S r. 

5 {g~\~~~~~ n~;:::::::: ::::::::::: ...~l,~:S. ~\ .•.41,.160 .281 .. ~:~:' .~:~. ~~ .. 1;'0,. ~14. ~~ ...~~I •. ~~~ .~~ 6- C"'\I\ooI1<:\\I............ 1,552,014 85: 3, 272,515 95/ 6,576.0(14 21 9,6:-10, 6S7 00 7,682, ViO ft7
 "-i'-400:;j~;'37 "i,·340,505·Oii'''2:5G-i:m·)I''i:,.:i6,870·Oi ·i.-2Ui:r.i4·6i, ....87~:984 99 --':~~(I,:170 11 1 
 7 Dnk('111121) 1 ,... 1,90002
 10.21t1 115 IU.90(' HI S, 715 G1 7, l:IU 43 5,905 81 7,597 36 11.1144 2S 7
 

\Dolawnto (22) ·..... 167, ,167 52 391.02-1 611 819,90:! 31 1,01:1, ita 31 785,007 211
 

8i~~~:I::~~~::~g~: ::::~~~~~:~ .:.:~~5•. :~647 .:::'~~~,:~~5:~~1::::~;~:~~8 II .:::~~0•. ~~1~0 ... !:9,:~!l2.~4 __ .:~57,~.5.3.~} 8
 ::::::::::: :::;: .:::: ::.:::C:::·:::::: .... .. ::.:::1 ..·..·.::::: .::: ':::':::' 91 Di.lrictol'Colnml,in (25) ...... 45,349 i7 :11;5,98374 748.6-:11 9~ 766,S25551 701,2022S 485.365 S7 HO.015 IS) b14,4I!'l 201 267. SOO 27 216,090 06 133.424 :,S 115.57357 9
 1Q Flor,c111 . __ __ • _.•• _ .' ....•• .••.• !.)S.~1:; 22 l"157,f1SS 56
 ~02,745 57 71.09913 lu6,31S 421 121,0:10 56 9V.4;;~, 01 \;;8.1·12 2\ 133.(i753~ 10
 II G,'on.d" . , __ . 4, ~O.R. ~77 00 '1,487,440 90
 6.1-16, OUI 69, 1,010, 2bl;,7 1,144.241 38 nO,9-H ')2 58:1,160 18 ~17. 9;;9 90 31l4,62255 II
 

12 1 1<1,,110 (21) .. 79,51ll 84 81, 2~6 00
 9", ~13 89; 78,1115 69 0';.421 0:; ;':1,010 97 2:1.071 31 10,275 ":0 IS,8:J~ 25 12
 1:1 lIIinoi....... .. 2,012.502 40 0, '<97, 070 87 9. 5~3, 121 5R 15, 3U7, 40:1 81'12,112,085 M
 7, 56~, SS6 511 13,0"3,2;'(; 87 18, 3lJ.l, 366 6U 15,119, H')!I '12 15.709, (,67 :10 16.49:1.169 34 15.410,720 SI) 13
 14 Intliallll............ 024,00421 3,:;98,21997 4.821.24:3 ~8 6,417.33650 4, 122,~63 08
 :.!,342,32738 3,8li9,7:', ao 5.1}~:;.O:!:J 8214'7\)~'4G~ 9u fi.~41.R~)~ 7~ 5.G;6.05~ 51 4.S~3.49;)59 14
 1;' Iowa 285.002 ,I 632, 3~0 74 1. NO. 7;825 2,715.339 511 2,074.052 35
 1,182,2ao 2'2 I., 558, ~w 05: I, :177. 981 34 1.081,8-11 21 1, Uti7. 799 6~ 1. '112, !m7 ~9 9:13,26116 115
 10 RlIn.,," ('»..................... ~B. QU6 46 65. 4lU 05 215.31809 3:"0, :103 :,2 :167.5-13 10,
 25:1,93805 2014,70;189' ;]4:1.23115 2:111,7(;(101 1'.i1,:mOI 10l,lU070 1~(I.757U:; 16
 17 Kl1l1tllcky 1. 3R2, 771 89 3,010. u92 99 ~, 857. 133 91 f>, 922. 1:!2 4S 5, 115. 131 02
 4,1:19".111 UO 7.547.269 731 9, SB7. 02:J 73 G. ;,14, 14U ;,1 ';,817.46.- 41 5, '1f,0. 02847 ti,fJ50.27[) ~2 17
 18 LOlli,I"nll..... 1M.341 17 2.274,54:; 711 1.714,;02 4G 6. l!I7,813 371 6,226,787 86
 3.826, ·U:; 67 I, 9U~. lin sa 2, m'Il, 0~ O~ I. fH~, 7(),j 2fl 1, l.i27. 782:!f5 1, 3;)0, IWi 30 ~b2.4G J fl8 18
 19 ~.llllllU. 514.036 :IS 1, 201. 003 97 2.618,823 2;1, 2, S22, 862 70 2, 326. :lSO 00
 1
 \, ;'94, 08(. 34' 009, Om! 4UI S07.2U ;ll:1 '112, (lUG ·IS 302,12:J 05 214. Gf)11 20 12~,Ob~1 ~5 19
 20 htll,·Jbn,I ....•.......•.... ,.. 061, 400 38 8. "Ill. 822 93 5,422, 7li3 9.1 7, 7;;B, 672 11j 6, 162, 17? "5
 4.231. 053 ,5 ·1. 547, 5(1~ 70 5. '138,472 01 ;j. 71,.1, Sr.I 81) :1.791. 211!) Oil 2,6:':1.801 83 2.:<51. W7:13 20
 21 M,'"'''cIl1l80U.................. ~, 83'1, 500 8612. 173.222 212;'.250, :m2 :10 ~4, 9~9, 20B 3328,088.077 60
 ,7, 751,2'12 67 9. 2n 4:1:, ~, 1"- 6S·j, UUil J9 O. S(lJ, 1J7·1 08 0,.;129, UOO (,7 :3, 76\, UU4 95 2,79:!.00271 21
 22 l\U(l\,;j.!'all...... • ... 344.418 07 1,201,086 i\ 2.602.437 70 ~,·ISO. 831 04 3,112,070 47
 2,757.816 33 2.042, '11'1 12 ~: Iii 8. ~187 :10 2.6311. 07t/ tB 2,300.972 :15 2,211",72(1 72 I,n~.I'S'., 12 22
 23 Mhtllc'otJl.... .. 59.501 27 S7.70U 52 250.724 78 1 ;181. Oil 07 '152,101 ·12
 368,300 72 a(J:l.3:17 80 ·11i7. 879 I.; 25~, 582 9S 248.0711 43 2'11, 411~ 94 2:!7.a;,5',5 23
 24 Mi••i••ippi " ""'" 781,261 03 ~. 583, 182 77
 3.151,8724sl 191.12947 28'1.702 ,19 ~;IR. 257 4:1 l:l:I.67:, 44 128.07931 11)7.01911 24
 25 )li••OUl·i , 1, IS·I, 325 00 3,307,450 57 5. '80. ~03 601 7, 4~(1, 900 2a 6, ~91. fl05 53
 4. 91:1. ~Ol 02: ~. 29:,. RUI :,:1 O. U04, 27R 11, 5, Ul':', 07.) 80 '1, ijl~. 21S 51 4,2"9.:l2Q 15 4,02,•• ·11>605 25
 Xlout'ttm (21) . . . . 30. O:?'! 9~11 lIa. 280 OU 77,431 14
 IUS,284 :10 01. :S:IO :13 Joa, ,5" 55 ~:;, 11'1 98 28. 0.;5 l'~ ~4. UI8 11 29.0:!7 76/
 

2G ~~:::~:::~l~:~) ::::::.. ::.::: ~::'.":.:"" .::::: ::::: :::::: .::::: .:::::".:::: .. ·:: ... ·:::1 27 ~:~~~;t:: l~l ::::::::::::.::: .... 12,.:~384" . 26, ::0.01I, __ ·~~,m.7~, .. ~(!~.8:~.:~I...~07 •. ::G.~ 127, 735. 11 .. :, ioj'-~8~.4 ~ ':.: ~08.: ~~~: ~~I.:::~~;" 3':;~: 02:~~: ~~~,:6~~:~~I .. ::~'~~" ~~~: ~ij ...2;~3~~:;,~{
 :: 

28 N,·,·"d" (031............ . 2'J.904 60 79,781 :13 2"8,OJ2 19 2.3.107 00 200.174 2-1
 a08, f.70 171 2~9. 577 1:1 188, 027 ~5 W3.0:l4 03 77, 359 2:11 72, :105 ~2 52. 54H5}128
 

29 ~~~~'iI..~~;I)~h11'~:"::::":":::"·483. (,02',);:' .i:U7i: 267' 2~ .2:~H. 71<1'72 '3:480, :148' -ii '2'-~Z: i-i7' ~o'
 "i:!41.49:i -iii .... i;5i.34H·~ .. ·iJ3:i.-107~R ·";j9Ii.920·iJi "·:i;I.i:2~;' 06,""325. 455'3iJ '24S.67919 29
 

3ll N.w.Tcl'.o"- 1,22i,H11fJ 3.IW,358 10 7.589.:110 3~10,l91,966 821 7,S9U.20~ 61
 5, U05. 200 22 3. 792. ~IH lHj 4. 075. :),,!) 85 2. 4:,~. OliO 2ll 2. ~Ol. ,133 ~I ~. 5(i7, H2 37 1.725, 02n 73 30
 31 SNow)fox!co(4)................ 9.:IIS 00 10.041 t>!) ·19,0~2 !IR 'jl.:l:;~ 10 (I4,3G,39,
 ....57•. 43504' ....43.61.; 43 ..... ,IO•. !~::.:: .. :11.SlI O~I .... 23,7~~.~~ ..... 2~.237.~I .. I8,-1.17.78} 31
 ~N"w MOXlCil (09) I· · ','''' .. .. 32 Now York. . 9,241. O;lS 6ll 27.215,720 0253,708,375 1671.922.529 11 58,825,1.'\9 06 39, :'95. 787 04 35,710,423 18 ao, :161. r"i1' a8 2R. 87<1. ~U2 ou ~:I. ~~:j. 729 1& 10.219. iiO·' ;'2' 15.182.36262 :12 

~~ ~O~·lh~~lt'olina ..••........... 0;-:,. c> .,')1.;".,.; i" _ .. .-,. '9"';;;~{" ~1~;.~07 ~5 1,6t~, ?~~ ~.~ 1.9;;.,8" 6ii 750.535 9R 1.30~.7l!! 9.'> 1.302,1;;8Ia 1. IllS, 52'1 79 1.40S.:121 72< 1.~S".7:<I2·1 33
 31 Oil", .. 1.•17. 4,n '.II A. 109 ,a 1", (1"2, 0.,1 '~"". ,~", ~UO ,,019, 9U., .'., 06
 J.:.!. 2:H. ("il7 ~;j IG, 116. 547 771 lU, 'iG8. 7":; gil 1:), 14!1. 4SU 11 14, H(J;I. :tW ~l l·S, 851 1 309 .Jsl 14,nS5,411 15 34
 

:l:,O,327 >3 \71. 8!JH 09 320,21:1 01 150.517 61 12,>. 5~1 86 n, 544 4111 40.77316/ 3;'
 3513~~~:: lWT~).::::: ::::::::.::: ~1,3U4 '~~I ..I04'027. ~Ol .. 15:1, 209. ~l ..:.7:,.144 77 ...~:'I .. ~':O. ~~
 36 Po,," •.'.\'aoin 5,226, 4SU 2514.029,528 56130.280.241 4830.041.• ,,00 ~2 27, '.·'SO. (,13 30
 i8;~i;o'-.,i5 (;0 I:U70. .j(io'o~;, Hi, 748:704 00' i:i:i,:ii;:521 !Jill !I. 227, 091 2:, '7)26,275'69 '6,3n,li7i411Iall 37 Rbrnlo 1"1",,,1 820,050 42 1,98-1, %8 57 '1,312. 780 ~-B 0, 121. O~IS l\t O. (1-19. !'74 00 2. ~52, 574 89 1,2>'0.39·1 7.t11, 28~. ~7li 69, flit. ~!'3 1-1 !J:l6,926 73 :121, ~2 17 23:U6~ 81 37
 3S ~,,"th C"""Ii"a..... .." " " .. --.. !l80. 4~5 71 1. R16, SOl 2\
 2.03'1, SOO R-:l :153, SliO 11 412.039 5!)1 25R 'Ow 00 199, I~I ·10 167.213 :;8 IUS,580 91 38
 39 1'0""0."'00	 002, 705 9311, 605, 263 41 ~. :181. 8. IV 56 3. 3~.0. ·159 61
 3,717.010 0·1 1,25".781 12 1, 47l1, ij:,l1 :i7 1>74, :;21 051 706, S4t/ ~O, OU. "SO 76 6JJ4.717 18 ·39
 40 ~l'(':'(n~ . _•..•••.••..•...•.•...•••.•..••••• : .••.•..... _ - - - -•. 1, 573, :!PU 1"t3 3, ::!Il. RGJ 59
 1,802. ut:l 1 483. 217 S71 390. 05-1 :1;1 :150.•'811 .I~I 3~2. 3G9 ~Ol 272. 825 77 272.638 13 140
 41 Ulah (21) O. \'Ill !Ill 13.74S 14 1. 721l 0.1 02. (lUS ~2 0-1.296 31i
 ·18,98.; 36 67, !I,I 411 41i, 20U ~I 39.9115 71' :19, 4~O SI 40. 786 2~ 41,68-1. 39 41
 42 Yor, ,uL. 202. ~36 ·1,1 403.052 50 897,5S0 55 1,202,403 73 . !1!l1l.27!/ 35,
 62~, ~74 II 318.672 56 3;'2. 3III Ii:)' 279. 3~2 701 H,S,817 1:1 75,860 40 [,0.316!i4 42
 1
 43 Vir:;:i"i" " 757 68 l:l7, ,;\3 72, nl.27;; 39 I. 17ii,447 50 1.9"0.722 112
 1. 7S:J. 31U GO 2. 7J4. 14~ 4f> 6. ~oo. 351 eo'I 5, :1I!). 272 Ii!} '1, n9. 112793 7,34:1. 7f19 20 6,30S.0~·J 96 43
 44 Wa.hin/:1(>lI (~81........... 8, 26;1 ~O 22, ~94 02, 76.740 63 . 48.0:10 85 78.0tl 80
 711. 101 2, 49. 367 ~a 8:1. ~7:1 0:1 :l6.7:>3 vi n 8uo :12 15.0HS 61 17.!J<J9 02 H
 451 Wo.1 Virginil>..... 90,~5S 47 351,050 96 635.758 51 I,O~0,:\05 011 91~,52~ 41
 7U2, \69 liS or_1. t/4'1 42 756.007 161 b'27. 3~0 94 4':5.0115 34 449.061 59 51O.I1S 71i 45
 461 Wi."on.in 1 400,3061la 1,1l:1~,:;1l) SO' 1,8-lG.7f>-l ll7 2,741,7tiG 31' 2,513,025 41
 I,SII,41<187 \,959.04065 2.:16.1.01503' 1.077.7U:l S'I' 2,000,226 (;5 1,88I,S20 01 2,369.504UO 40
 

-47 1 '''yorllluJ-:(14) [ J , -- ,
 ..... .... 5. 101; 50 25.87!1 82, 10. a~5 ~5 6.727 27 10,652 9-l 11,23338 47
 

Total hI' SIl\te~ and Tor· -----------,---------1---­ -------------------1---------,---­ rilori"" ' 36, loS. 792 93109.;'20.788 21 197,1l'.:19:l 08 289.0:11. Jl5 20 24S.124,701 33
 175,257.2;;0 8014:1. U27. 988 76107, :'@.107 49127.87;1. \ll0 23115, t09, Olil ~8 hll'. 255, 537 51 96.36S.4:102;
 

1, A,lh~"h'u .lampa 4,140,17529 5.S94,015 141 1l.16!.~9'J 14 1:,.OI·I,:m JS!16.rol.71S OCI
 14, 85:!.2:'2 02 16.420.71001 11i,5H,01:1 0.(1 15.3.1.2. 7~0 10. 16,177.3206017.702.37685 0,136.8·146-1: I
 

21 Snlnric.. ,,,. 696. lSI 71 I,70G,124 03 2,8'1.0,3:13 ~71' 3.717.:l!I.j O!ll l,\I'20.!1910"
 1. II43,;~31 40 561. 962;'2 I. WI'. :,26 12 787.262 55 2!l4,51,4 i;.", 117,!i1l n 139.·1i! uo I2
 

3 Pn9'~0I't.~ thr..",:::h D(,pa,·tmeut I
 1
 "I' :,;lat6............ ...... 8.013 00 10.51500 25.67529 29.7"OOt/1 27.10100
 27. "Ull 00 2"., liS3 00 22. 191 00 S.005 00 ".... , . . 3
 

4	 Fioo•. 1",,,nl1lo·". &" .. 1'6port<,(1
 

by Unite.' St:\h'~ OmCt~r~ I
 I
 1


othul·tlHltIcull(lclun~of' iut~l" I .. _.. - ')"" 'JI • • nal 1'''''001l0......... .. .. ....... ... ~,.I",,>1 _,.3;'.9 210.2.143S, 579,040 10
 ............................. 1	 I .


51 Cc,nt'd,ilm~ fHl nl'ljclo~ 1)1:·•• · 

ducu.l iu thu b,te in~tlrroc~­

tionar.'· tli .. trlClK, JlllltllJ by; 1,074.107 72' 01.26"211\ apcf"ial Trt"":L~ll1'Y A,l.rf'tutlJ •...•••••.•.... ,1 ••••••• _ •••• 1 ••••• :	 ' -1 · 1 I · I 5
 

61 conuot iou.s. I1lR,tn hy r.ontrnct
 uuuur act of ~l.'\y 1::1, \S7'!. and .
 

c.onjrcd in10 tho Tro:ttltlry	 .•••.•.••• I. ...... ·_····1·····.. -····1····· ...• '··1 ... ~-~!- _ 6
 .. ...:.:..:..:.:_:_.i --",:,:",_.".:..:.:.::..:..:..:,_"':'_"-'"-=":":'=1 .A~J.:1'og:ato 1'1'Ctd\JtK. iuolUllini:!: 1------1-------------------­ commI6si'\Dl'I nl o",,'cl ou K:tJC.~

of ndhosiY6 3~t"H'}8 .•••• _: _. '1::~3' 192 93 117, )45.74:"=12 ) 1.1 :m. 52~ ;no,~OG,U8 ~1':!t.15' ~20. 47~
 191, ISO.;;6-I 28 lti1l. \139. :141 20 IS:;. 2:1". S6, 97 114.011. 17G ~ll:lI. 770, 946 7t 1·1. 075, ·1511 OS 102.'>-11.146 98
 

A;.!!.!.rog:llt~ nW""l,J(A, CX,!hlRl\-e .
 or comml!\~ionR nUOWt)d on J
 

Il:-ll •• of ndl"'dlvo "tumps..•.. ·U. 003., )92 9a 116.00:i f'i8 26,210,855,864 5.1 :Uu, 12l).44~ 131:!G.),OtU.9J.ij 4~
 ::~= 1;;9. 12~= 181. :\(1;,2~ 3114:1.19:::: lao, "':=1113, ~o~Ul2 >'1I102.l!lI'OI~-J
8k AN~TAL rU;pOH'1' OF Till·; 

1l.-(;UJfI'.lif../TIVB STATE.lJl,·Nl· ~h",rj"!1 ,hl) ..l(;(;NE(;ATE RECEIPTS of 

FII:U;,\I. l'HAM KNIII:II ,tU~Y. 30-­ I

STATE:-; ANII 'l'Em~TO. _
 

IU I':S. H!i6.
 1816. 1877. 111711. , 1~79.

bI •\ In.ltrllll~' . $115, 689 :17 ~IOO. aiel !l7 $IO~. 010 Oil $1:17,oao ,,1 $122,23-1 38
 

.\1'11."'''' (I) , , • 1O.21l:J 06 11.97U 311 u.. !'o20 47 ~9,:111 Oll 24.4711 87
 1\ 1>~lnI1ool~1H- •• _........ • •••••.
 

I	 CIIII'"....I"............. . ..
 " l('"I"''',I" 0 I) .. .'	 c:"hm"I,,05) .. (·ullllnlll·III 7 Ilaknl' (~II •. \J>l')"".:rt·(:!"~) ••.•••..•••.....• 

8 11.\"" at",:!:I) Ind,,,,,,,tI·, 121) 

U m,l' io I u( l'lIll1l11bhl(25) 

10 l'l"rlth,.. .. _.... .. 

11 (1'·(lr~h _ •.•.. _.... I:! IrllIl", e~l)

13 Il\iIlUIK 14 111<lInllll ...•... _ _ 

If, 111"" ,.... 

iii l\lIlI"".(Cj........... .. 17 f{4'lIllwk) ••••• _......... 

18 L"III'Ii""'................. II)	 ·Mah"....................
 

20	 Mmylll'"1............ ..
 

21 MII"",W1II'M.IJI1M...............
 22 M j,'10 I~:", .... ....... ... .. .
 23 M1II'"'Mlllll....................
 2'1 1I1l"HI'MI/'I'I...................
 25 MI"'III'
 

pl'IIII""" (21) 

H	 WlIHhl"r;tlil' \:IH) ·16 W".' Vh jlh,"'.................
 

4U	 WI'"oIlHI" 

47 W)'."oll./-:(I·I) ,. 

Total I., Stlll1:"M tuuI T~r·

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 II '\'IIi"'I."" KllIlIIp3.............
 2 SnlllrJt·M.. .... .. 

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tUlllt'f ur' y( ~la~ 8, Ib1~ lilul 

IH\'i·ll·,II/lI"II... Tre08ur~·...

AJ!SorI'r,l.tR1'· Jt',~fl'f" hu::JuttiU,L:
 "4!IIJllli8tl1 l11IlMnl ,,\\ .'dun 15tllt.4 8
 

"I ,,,I11"HI\,, "',u'll" ...... AJ;~II'l:III" 1""4,1,.,". t.:tc-lnfilh"f;l. ..( "culllnl,,,t1uu,,, ,,110\\,("41 on HilI.·" ..,. II,I1"·.I,,u "111m,.. . 

7':;':)77 41 IJ8. ~11l 68 MI. 800 00 1111. n5 77 116, ~10 57
 

2. llS8. 03:1 ~6 3. i'9:,. 0:1lI \lO 2. 710. 5lJ:I 74 ~, I4tl. 7~~ 40 2. 217, 4~B UO 70. ;'31 8'~ 7'.!. GGS tl7 1(,1 774 r~ ,3. 507 90 IH. 936 39
 

o·n.iI796 b.·~.114M r.61.42026 ~1.a.1559 52:1.2:>801 

10. eHO 18 I~. 15C1 ';'i ~2, aU.' 76 ~ll. U:>t 211 33.692 79
 

300.331 U3 41i.M,:! t':; ll.~.f"':.! U~ ..
 

_.... ..". I :1I0. """ 11 ,. . ..
 !..... :!1. 7111" 4b(l.937 011 :17a.6.1:19
 

112.2201;9 114 :,!l!l ~,. ~Il, 1117 !14 ..
 

, 1<-1.777 5!1 114, ~.,.; 7, II;~. ~\KI 81 I~l, &'.!:I 3b 200.42'1 73
 ~.2'lG 8.1' 3~':!. ;:.!O "1, ::;1',~7U:10 ;':::1.51900; 322,770 Gn
 19. 13tl 00 It, 0';3 l\~: lH.561 6U W••77 611 :!1. ~1l3 !'8, 

117. G:1I. 6"26 71 2:1.730. tJlll II> 2l. 8711. 211:1 14 HI. f~)~. 701 :;2\19.470. &11 76
 4, tl.~3. 7M! Ob ~. 57!t.1211 27 O.0:1O.220:!7 ;;. 7111. bJ7 50' 5. S51.103 sa
 1. 040. 217 69 1.212. '1I7 !tal' ~IO. :I\I!I 711 9'.l>.8.;l 13' 839.44:; 39
 

133.6S:i FU n. 0:'"),!lS; AA
 

606.21;4 Jb,
 1117.473 I:,
 

2. 71:t\ 7:<G m 2, 7118. 01.4 ~o
 I, 03\. 2801 80
 

228. :),;2 '!~I

VO. Oil. !J2 ·1.	 oV-I. 875 :jl
 23.601i 10
 

1;>o.e;"4 i:I
 7.705, :.U'': 7:".
 :,~'ll. 7i'o7 till
 (XI.II~'" 07
 

:!. 577.:.i1l 12
 

2, 7[,~. 21[, 07
 2.IIGO. 103 811
 

:MB, 77'~ IA
 Sli. \U:, U
 2. u~l. fill ~I

20. ~~2 ~lJ

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 XI-III Jl~k" (I"')" _•••.••• _.. __ .•.. ••••.••.
 

98 )1"'\'IIlI" (11.1) I 58. &13 30 67,923 1:1
 • /l-"'\:Ill" (!':I~).................. .... 29 1\(,\\ Ilnml))fblrfl. _••••.. _ •.. 299.~!) 55 261\ 2m u 30 );"w.l, ,"u)'................... 2.363.463 11 3. 7iU. Olll l<J" :ll 5~'" ~1l'1ku H)............... 22, 0611 III ~2. UII ~); "" ".'~lcu (Oll).............. .....
 

32 }i•." york....... .. '" 15.238.881 81 H. 610. i2:1 1Il1 H. 4'2.1'78 :.7 14.11:;1.:;t1l ~lIj 15. U.s. SUI ll(1.
 

33 ;l;mlh C"",U"a 1.G30.4~3 5li 1.671.13~ 2!1' I. 77li. 11'7 Pli 1.818.1:1092 2.0113.368 77
 

:1I Ohl". _ 'J4. Gil:!. 720 1710. f>ll7. 008 01 1(, 171, n,U 701-1. "0,[.00 3715.89-1.067 Ob,
 

:15 )()"'j('"' fblpll)............... 47.!l'dI1 6-1 49.57262 fi".11lO 201 1lO.lll>:! fl9 60.47112
 ~()""';!()Il (14.) •••. _........•... I _. _ . __ . _ , .. _. .•.• I •••• _ •• •• • •••• ,
 

36 I"'III"~ h-olllo................. 6,1;;7. OW 04
 

37 Hhud,' 1"10",,1 231. 978 0(1
 

38 SUlIlh l'lI",hllll I 122,277 92
 

:m '1'('IIIl( ~"l'I' .•• ••.. SilI,O-"O 2R
 40 T,\",~ .. 258.20. 211
 

4l \H"h (21) - ,I :11. ~U9 \;~
 42 \'I'IIIWllt.... . I 5$, 58~ .18
 

4:1	 VI..~llllll ••........•..•...... I 7,660, (121 20
 21.146 <ill 508. 81)S ~O

1 2.72'2, ('i6 7:, 

_11~

1:;0.7/':1 :la 1:':1.:1~7 511 170.93557/ ~I. r41, 4:!·1 (I;) II, ~~o. 014 15 7, 672.lH5 0.:, 

6'211.410 2.' 850. Gil -Ill 538. :.9:, au, 711. U20 100 70. GII3 78 7:,.531 221
 ~. 1(i~. ~.j(1 10 ~. :1211. 70" 24 2,206.672 l5
 

':,11118.7.2.; nli ~,,12,1. 30:l 771 2,435.00866
1
 

I, 8~1.l>R~ IIU 1.0'12, 8113:<4 1. 6501.040 34
 

23\!.401 7u 275, 0102 76 305.708 76
 7~.tl;J:I :JII ~O, 8201 03 87,271 08
 I..1,0. \107 7:l 5. Oil. 2:13 ·I~ ').I)~ll, 8011 ~8
 

21), nl' 58 ~'7. 103 8S1 30,OSI 53
 

..	 - ...... '::: .. :'::::1::::::" . lllr2.71:1 :U; I19V.821 37 876,300 81
 ..••.. . .•.
 

1lli. 31~ 41 ~!I. 017 u; 61,263 (Ill
 

231.003 ro 2'2". ISS 11 ::"22. o!l 

4. 9,-i. 001 rOO) 5.0%. :1'25 III 4. fl70. :!1:, 14
 

17.710 '110 IU. :125 :IG 18. B!lti 12
 .. __ 

5.97;U31 811 0.270.040 33 5.917.421 76 5.946. iii:! :;0 2~'2. 67~ tl:t 233.164 1I7 ~411. 759 0, Z;IO. :,'lll l71 10n.80:1 01, IO~,. li:12 roo II!!. 2~1 G9, 10~,. 2~3 01 

596.713 07' htl7j H~l 7:1' Su, ~l:'5 OSI PUs. !rL4 44
 

24:;,700	 74 ~'3'i. III~' 10 21),',.0:12 14 2:.1. UI)1l 32:
 3.1.:m 80 ~8. I:l~ J:I 43. U:lI; 2:1 47.11:1 U2 '
 .&7. 12,; 1~Il l\Hj tJll:l ) I H, aao ,sn ~,. };iU 591
 7. :111. ::"3 01 7. !':l~, ~~" 7tJ <I. foOl. 7:1I1:!lJ 6.448, &1(; ti8 

~II, III 1:1 21.:'7:1 1'1 2:1. ul! 011 30.27711 130. !'78 10 101, 0:", ;,11 ;I~(i. 171 67: :;22. ~1;5 H5
 

:I. :)('8. 77(1:11 ~. Hh7. 1,111 tlll ~. ·1;:1. 3111 23 2.627.002 20
1
 15.0e:;37 1:•. 2(11.1:,_I(j~2Ui2S~~1

Iv3.771.'1»I';" 110.718.011 0:1 1I~.:,11.1\;;7 :11 III I. il7 :120 :10 I07,~J2.08: 81
 

0.557.2201;.. 

:!j:.! 6'1 6.518.487 61 1>8& :!j 

d.m).I~O 15 1).:180,40" 1:1 tl1 jOI....... 6,700.3H u6 

.. .. 

~". Ie . 

• .••••• ~_ . I 216:.027 al =.:..:~ :":':':":':~":'::':":I=':":_"':":':":"':":':':":':~

,I 

, 

110.;;45,1"" 23 117.n'.lIllIl ~I lt~.!l9~~ll11'IIDj.72j"9 113.91~.4tKi tl7 

I l	 ' 

ltO.07l.:;15 ('0 116,'6>l,VOO :!"~ IIH.r.lll.2:10:!of! 10.&.... 103 37Ilt3.44fl.62l :Ill,1
 

COM~US~IO~GR Ill-' IN'1'Elt~AL REVEJIIUE. 89 

I,VT/~/(X.-I1J REVENOg IJ.'I ST.ITJ~S ,/lid '1'/r;J(U/1'OHH:.s-Coutinuefl. 

}'~lSCAL YlUHt'\ .:NltEO JU.sI~ :JO18~(l_ 1881. 188~ '"~.

.fI3~. 890 38 $1:;0. 'J:>l 39 $HO, em 92 $lO~. 117.l ~;,
 

26.1I81 1<1 38.0uS 21 45.461 31 SIl. Otl7 7~
 

I~O. IIdU I~ 132.0611 901 IOU. 0:19 :1Il U7. 7166:1
 

2. 703. fl:1l IH 3. ill:l. 0190 86 4.127.177 &1 1.0£12.:17:1 II
 

lU,:!~!1 r~ ·H';.051 06 24i.2a, 00 '!IO, 100 17
 

4111.18U 1;] :.7!I, roil'irj ...56.;'. sOi .~il 5OG.ll\lQ 114
 

41 (l;;J 2'J 4!!. 603 66 Iii. 130 ISS dll. Hil ;,,;
 

3N..3'" 21 :Ill. ll<l<J 711 350. !hO;li 11:1. en'; I
 

.... . 

~~'. ;WKI ,'13 :n1. s."\~) :,1 ':!-"O~ ZO.!7 at ~,~. ~,I:; :n
 3 ...1.071 18 ~61, 1:<3 ~A 3'>0. 3"00 H~ 30:; 'illl OJ
 ~:!. t)65 54 2:;, S·ll) 17 Jl.11US 2; :m, Uill 
 

~a. tJ:Jr}. t,,,, .. 92;), 7M, 681 5128. j5t, 417 a1 ~;i. 917, r,'.U'1 :HJ
 

0. ~I:l. (i,1'1 49
 fl:,.(. S:~l 78,
 

252.734 01 

8. ag~. ~>44 00 712.1).1\1 G~

7G,701 87
 

2.:I\I:I.U',791
 

2, 6:1r•• "n3 10
 

1.011,757 m'
 364. /lBO G-I
 

11I.2:n 50
 

7.281. 25;1 ~81 0.48;,. 3"f, 01 ;" MI!. 710 M"j !)"J;. i7C rl,-l 1. 8011, V()-$ 7-1 ~. 04l:.!. 7:.!O H7 

~'39. ;;27:13 ~0-1, 01:1 us 2:19.7112 !l7; 8. 719.16'2 ~l 10. :;31. ~a6 14 I:', aR7. Oi1 11311H. fll'l. 17~ 10
 

0,.110.11'001 0"1 0,4711.319 30 7.1;12.4H7!J.I
 

:13,714 17 H.8S1 Oi OR. uOI 31
 

..... ........ ..... ......
 

912:7:a'su, VOi'-O&I'SO ·i'-IOa.IVI I:;
 

.. ]....... ..
 

tlG, 4:.;; 19 53 421 It 4!1. 1m 93
 

278. la9 0" 309. 7~Oi 94 3~9. 9-12 ,II 

4.207.~07	 81 4.:'-;3.07631 5.4:\1.0:13 tlU
 

31, b:'\U ~3 Ii. 465 80 55,003 31'
 

Total. 

IHSI. 1885. 

5, :108 33 

2.7\1 ~l

91. ow 1I7 

$73.3l5 34 

, 07.29'1 48 

$1;;. 7f10. m"4 ~8

33;;.3jO ft!/ 

4. 853, 1·1t 3~. 3 

:1. all-I. 765 O~ 2. in3. loo 13 7i; S:H. WI 02 I 

~'O, OUI 02...... . 17,i.OSI 48 195.104 89 ,~tt. a1J 9:~ .1:!.li~tl 10 

2, 311\l. 015 2>1(

;no, ~7fi :ij~

48,017.5110 97 

f) 

9, (WI 2'2 ... __ "26. 1,:,5 ~J1 7 

7. liil. 10:1 17~ a4!1.1'& ~t

210: j~7' 1 ....~!4. lSi 44 2. ~95. ~".j ;,! 

171't,:'Roo! 09
 

ail!.711 81
 :!, fi31 I I
 

:!:t. ~:'WI ,,, I Ru
 

r•. 018. f.12 21
 2,7:17, Uti fJ.3
 Hl7. :nl 3;
 

738.1\I1I1 40 ~.oo. 11'1 80
 7:!, 1'0:' :J~J ;,6, rlUU 1n 

;1.12!1,Jij'~ N a.I·W"WI I~

~. 71.;1, 'J()! !17 2. :i!lil, (,\10 or. 

I. 88'~. oIr.1 m I. '11\1, 380 07 

n:;fi. 101 \lU 1 Wil. tl82 'II, 

760.61802 

92.457 Of;
 

2.·18d.4OO 41
 2.690. ORI 20
 

1,787, 2in . 7
 

415,	 l,iO 33
 

tlll,122 19,
 

918.8!l9 10
 Sa, 250 83
 

2.822.2:18 28
 2. !I:)7. :):,tI 117
 2.111';1, 101 O~
 

52ll.101!l1 

01.0089(1 no. 17\1 01
 

7.,IIlH.lI1 10
 7fo,512 MI
 .....
 

i::I~'I.:;i7 2i 

41), 1170 7~
 

3';2.!I08 0"
 

:•• 4~t.I!.7 78
 

6-1.0:1710
 

..... .... _...... ..... ....... ...
 16.249.871	 :\4 l7. :!3~. 201 7619.-I.·~~. 010 11!I17, 007. 11I7 00
 

2.!l!>f 1106 71 2.470. IW;15 2,86;. III ;'2 2. :177.1'16 07
 

la.018	 9!IS 99 I!I. :19:;. 8;n 69 18. a;;,. ~!l!' 31 15. 7Qol. 017 H~
 

76,9ol1 70 1;5.001 14 88. 679 S~ 101. t~) 73
 

.... .. '... I.... .. .. 6. ~69. 0:10 7.669.214 01 8.775.1110 2;1 8.70:1,079 2:1 ~1O.1lll:l Db 2<19.079 17 m,258 48 30;;.319 4:1 

111. oou i8 135.007 10 119.601) 70' 1I1. OO~ 80
 

1,011:1. iaO 8Il 1. 10\0.763 64 9l17.72. ou' ~. 17:1. MKI 20
 2:1,1.lOO 55 ~48. h35 6l 25'.43'J 9a 20:l.6,,{) 61
 

74, :J,,~ 48 4:', 110 79 ·I~. ,,2:1 118 n:I, ~!l:; 18
 

GO, r;.Jfi 74 1 5:1, 14r, E"J :,0. -14.J M~ If\. 1I0~ ~1
 

..,781. ,1110 5~ 6. (11;3. 1lJ;' 7i1 6.220;.3118 ;1" 5. U7S. Utll:l5
 

27 018 :14' 32.7<13 73 411.2112 57 .\11.207 nl
 

:liO, 672 15, I:;~, b96 3;1 n02.276 ''0 601(;.48:1 III
 

2,698.616 7\) 2, 01U. 09,. 011 a, 1lI:1. lifo n' :J, 1U7. 40ll 12
 \6,0'7 O~ 18.5:)1 18 20.:185 tJjl 17,(I:lIIU
 

"". 410 ~:l
 

0.17:1,806 (>1
 1).OMti !'or.
 

liS. 3113 13
 

li,:I.r,08·ill 

1.:1&1,1482;; 

a. S:l7 20
 

3lllJ. lau 7! J.47i,!!'!2 7~

:1. $71 &9 

2111.837 09 

311l. 111 to 

:!:I. 07.;. 864 61,
 

I. 031. 800 00 2, :t:.!:!. 0:,9 15' 

170.202 02' 

14. 812. 47G H, 

538. alo\ 89' 

n3. V;,O 161
 

i\ 77l, 38,& 20
 

~. 287. ,J;)~l 01)
 

1, r~~l:$, lr)[) 10
 

402.701 0; 

u. :!;~: ~~~~ ~~l

.... '8:272' ,jiJ' 2. ~(!3 JlI 'j:~i-l:2ti6 i~

....55: ~3S .00' 

3l'3.478 "3 3.1161.358 7ii 

6.'. 20;-1 OS. li6. !1M SS 132, ~~I :.:11 ,11 

1:1. 70~. a~, 10 13. 8:!S, 614 60
 5\l'l. 337. USl; 0-1 3~

34. 3R6. :,00 ,1 33
 1.760.006 74 1. c156.ll:!8 95
 

13. ~20, 264 00 12.005. 35!l. 700. tlll5 (,;1 34
 51U 62
 10. "'u ~ll , 2, &52. 054 b7{ • ........ ...
 237.1i'7 7!15 .Ie. 117.3"1 72 119,7:23 07
 7.liIl8.7M u2 i. ;171. 209 61
 2ll1. 071.081 ro 3S
 

130, tll8 II 127.5117 62 28, Q52. ll:JIJ :1:, :17
 

f13. BIlO 0:. 94.518 :l3, 8, lilll.44~ 17
 

I. :!40, 97;' 061 1, 057, ISO 43 2V, 071. 413 31
 

~1O. WI 02 181,829 GI, It. :13-1. JlO 17
 

. I, Mil 49, ...••..•. , , .. , !l2'J.588 97
 

;SUo 00 i ~ri ~O, SS9 ~1 6, J3:!, r.71 j 1
 

:1. 2;\2. 7~0 10' a. 052. 6:10 72 102, 728. ·1!'3 21
 811J.77-1 13
 

;;I;o.:l:!ll 281 r.la. IS8 5~ 12.2;10.1111' 06
 O. H:l8 7:1 • .. -- ... 

2. :1:':1. 7fir, 02 J. 03:J. 017 78 5-1. e80~. 3:18 ,.7
 

l,::O:! 6f\ . 215. ;'111 81
 

5. 00:1. :':Ji 4(1 !l 4. o.'l9, 096 73 I() 

23. 103. 726 0.- II
 7'li. ~'3;1 5" 12
 

402. 7~'0. 056 4~ 1:1
 )l3. 7:19, 007 4~ 14
 

33.190.070 f>5 15
 

4.6&5,80861 16
 

185,633,013 81\ J7
 

38,571.111U :18 18
 

U, 556, !l17 Il~, III
 

7', 7()3. 71 1 7~ 2u
 J!H.-I21~H51	 OH 2~

47• .sO!. !JuO b1 ~2

7. fJ~'H" 71[1 JO ~:l

11. 077. ,101; 7~ 24
 

120. ·IS£;, 4:!j 71 2!", 

1, 018. 70iU 60~ 1211. fI,.; 2~ ~t;

82. ~U.1 II ' o. 273. alla 7i( "1 :;. 333. 1H :H5 

:!. 5011. 73:1 9:1/ ., :05. 038 G6~ • 18.275. 93:; ~6 :!OJ
 

1011. 1:'14. 411 35 31'
 

746. 520 41 < .
 

IIG.~ 127.a;;:.6:l~ 1;6'138.0501,105 02137.r.oO.~!1l 1U!121, :lClll. 62') O~ ~':9. ~90 581-3-.1-0-0.-.j-01-"-19·3 95
 

7,00~,U91 2'2 7.9'1~ 7079;;1 11.139.217 % 7.ll;;ij.I"(I7t'l 110.115 (\0 1. tl30 ~9 209.701, :'52 0:; 1
 ....... __ .. 3,021 9'~ ...... ...... ..... ...... for., U27 64 ........ __ .. 1-1. O~R. 48li !l9 , 2
 

H' •• ·.H ••' •••••• ·:'··.·'.·..·01 :.::' 

~. uJ;.". JG9 l"'j 5
 

,----_=.:..:,-=::..:.::.:..:~.: ':':';.:::~"::::\_- ~1o.,m ,U 6


124.MIl.lil4 ,r!l:i5.7;O.~117.093.3"2 !.l.~ 1I5.1!>8,\I~~ I~ 121.60.7. ;I'J.;1 :11<1112. 4~1, 121 07! :;, :;:):J. 434. 4~ , , 

123.flIll.9lfI1O.13~.2~O.OI2 ao 146.:I:!J.273 7~'1~ 1.5r>:I,:lH 811 I~I. :1("'.009 "11l~. 4~1. 1~1 07! 3.321, 3l!'i.!Illr. ,,~,
90 ANNUAL REPORT OF TH}: 

NOTES TO T.\BLE D. 

(1) Abolished Mnrnh I. 1877. (40) Formed by the conf<olidntioo (.Tnonary I. (2) A& CODstitllted Much 1.1877; aholi.hed Au­ l876) of ,li.ll'ict·s Dumbered 10 nod 12, aU'l"U 25, 1:1181 15. 1883. 18(l~; "",,Ii.hed Octohor 2, IS76. (3) Tbo two /IlBtrlot... c,f Alahnm(\n~ conRtitnted (41) Aholbhed Jauunry 0.187G. Mllroh I. 1877.w'·l'eaooli.llO<] aUj!;\lst 1:,. 1883.wlt,·0 (42) Fen'm"'l by thu "'rIll,,uli,lation (.Jauuary O. tho State- was COJll'4tUutcd ..ne coJlt!ction (lieu"jet) 1876) of 'Iiotrl",,, lIuOIb"r,·,l 11 nod 13. '\ul:u"t 25. entitled the ,liR" lot of ,\I"bollln. 1862: "b',Ii"hod OCloh.I' ~. 18,6. 

(4) Aboli.he<l Sept<:mber 5. 1883. (43) A bolielwd 0"100'\1' 2, 1876. (5) A holiBl'ed .T'UIU81'.\· 1, IS7G. (-14) AM "oll~tilul<,01 Octobor 2. 1876; nlmH"hed (G) '1'1", threo lii.II·leta Iuto \l'tli"h ~\rk"''"''8 wll. Au:znst .i, J883, 

lih'i1le,l '/ Illy 13, 1866. Wel'e "holl.hetl ,J aOl\"r~' \, (45) f'orml:"d b~' tht: COJJt1lflJitlat.iou (Junuary 1, 

1870, whuo tllo Stnte Wt)8 couatltut,cd out.' conet:­ 1876. of di"lrlo'~ JllIJuhol'('.cl 2 and 3. L\llgm~t ]5, tlOIl di.trict. to b,' known liS t hn lii.triet of AI" lS62, aboli.hed 0"'0"01' ~, 1876.
 kanjlA~.
 (4fl) Ahol i.11 ",I Oewb"r I. 1S7f>. (7) A bolisbe,1 A ]Il'il 1, 1871. {47, Fonu"',1 hy the' (ntll"oo1i4Intion (.Tmmnry 1, 

(ll) F",'m,·,1 o~' the e"nRoli,lntioll (April I. 18711 1876) uf tli~trjl;tli 1IIl1Ubl~l't,.·11 6 lJl1d 8, Augmst 15, of diBI,i<t. 1J1lUlbere,1 I lllll12..JlIl~· 30,1862: nhol· ISG~: aholiRlletl Oelob"r 2, 1876.
 Isbecl ~la,\' ~O. 1~73.
 (·1S) 10'01 TIlC.'.{ hy tlw conso]i(lntion (4;.\ llJtllSt I, 

(0) Flll'm,,,l uv tho COIlR"Il,I"t.iOIl (.\by 20. 1~7:l) ISS;!) of distl icts IIUlIlbOI",L 4 an,l G, OC'WIt,'r 2, 1876. of di_Iliet Dllmbol'ocl 11..<1p"il I. 187l. aod <li.Lriel (49) For1llo,i by Ille c(\u~olil!ntioll (.AUgUHt 1, 

numlwrl'd ::. .Tnl)' 30, 1l>li2. 1883) of ,lbtl'ials unmb""e,l I (filiI 7. O"tobol'~, UliG. 

(10) L\ boli.he,l ~lny 20, 1873. (50) FU"I'lJluU l,y tho cou6uHII;ltiol1 (.run1U\1'y I, (Ul ,\ b"liRlw,! DeC"1l1 hoI' I. 187;'. 1"(6) 01' disll'iot. nlllllbu",d U :<Ill! 10, ,\nll"sl,15. 

(12) FlIr·lllf~~t h~r the c n.aolidf\liuu (Dccl-llllu:\t' I, 1862: "h"I;,1",,1 A1l1!U51', \8,3. 187n) nf lll",c) jf:t~ uumbcrt·d 4 anel G. Jnly :.iO, 186:!; (!H) FOl'lltctl by tho COul"'t,!iclatiull 'October 1, aboli~h(;Ll 0(;10h01' 1. 1~3: l'c:('()U~[itut\"'d ,l;.\Il:...,'U~t 18(5) of ,1;sfJiets 1It1luutl·O" 5 :l1ll1 ll, ,\t1gu~1 15. 1,181'~. 18(j~: a')()Ji~hcd .:.\ nJ.mst 7, ) fl83.
 (IJ) l~oI'JIIe<l hy Iho C'lJt1.oli'l"tic1lJ (Oel"her 1.
 (52) 1~'onlJed 11:-. 1hIJ c:r)J1~oli(laticH1 (;\l1~lIltf, 7[

1883) of di8trlot Dumbere,1 4. Decemhcll' I, ISi5, aDd l~~:{) of rli~rl'ict Illlw\}€\rl ....ltu..J:UUlUl''y ). )876, aUf 

t.ho Slnhl or N""",I,,: "boll."etl Ault0st ], 1884. . di~tl'kl nUlUbt',,"od J JI O(}tolwr J. 187{). 

(14) .Au"Ii>lIt,·,l A 1I"",t 15, 1883. (r,~) ~o\, ,'ollMtlllJ1ad Ott"I,,:1' 2. 1876; "boll_becl 

(ltl) F01'llIt'd hv th.o con~olidatiOIJ (An,gll:'lt 1f,. U/.lIlSI, ~". 1883.
 1883) ur Ih,' Stat.· ofColo"ulo "u,1 the TefJitoJ'rM
 (:;4) As con.WlIll'd AU~1I8t 20.181>3.
 \\l'yomiug-. to bl~ kl1uWII H~ t lifo tIH:litl'ict of euIol"ado.
 (r,5) Abolisha,1 Oct"u"., II. 187G. (16) ,\IJOhsli,,'l.rnullar~' I, 1873. (M) P""mod by Lbe oO"H"litlntioo (Oclober II. (17) Forn""l i.y t h,' "o,,""li,llltiou (.r"O""l'y 1. 1876) of ,li,l.. l"tH nllmbCl'ed ;1 nnd G, .Tuly 2U, 1862. IS,a) of cli..O"ict8 JlLJlulh'rc(l 1 :LIlli 3. ~ll1,g-ust 8. (57) .\ boli.hed .1 lin" 1. l~7·1. , 11'62: ab"ll,h"cl ~nlll"l1Ib",' I. 1883, (5~) Ffl11tll'41 hv tht::: "ollt:)olillntiul\ C.Jurw 1. ]874) 

(18) I!'onlletl h~ Ih,' "o".olidatiou (Soptelllber 1. of cH.:"triots u1IJ111,01 ... cl J :llId :!. ,JHOllUI',:;" ~!i, Hmo; 

1883) of ,H_lt'lct tllllul"·Inll. .",""""y I, IS':l. "nd nlJoli·befl .Non·IIIIJ'~I 1. J8j(;. 41i~tl-jc~t Ulllllhul't:-cl 1, NO'\'t:'fu1.H!l' 1. ]873, to h., (;)!I) FOInwcll'l.\' tlH.: ¢(JuHoJiu::ttioJ\ (November 1, kUflWU ~Ui th(: lli~tJ'ic;t uf('cmru.'c:tiCllt. 1876) oi fii,trit'L H\1rtlhr.l'ed ~. Juno t, )874. and di8· (19) ,\ boB_h"'l NO"(>rubo,' I. 187:1. trtct, ollmlw)"(,tl :~, .f~HHlUl'." 25, lSCli, 

(20) Fm'Jtwtl hy the C()utio)i(lntlrnJ (Novomhcr 1, «(.O) ,\ boll,",·,1 .1n,,,,an ~, 1~76.

J87~l) ofdistlict:i JH1muorod 2 :l)Ic14, Au,gust S, H!62: (GI) FOnU(1.41 hy I ht.. l·(.n:-olhlntiou (J'nuuary 8, l\boli~h,,1 Sr'plc'ln bell. llib:t. 187G) lIf lli.strict& lIllIUU,·H·t! 4 and 5, .]IlJllUU·} 25. (2)) ,\ buli"h"ci <\"l:".t 21'. HlKl. IHG6, 

(22) Srntt!of ))oJnw(lr~; ab··li~ht'dO<llt,h,.l':!. 1l?76. (G:l) o:\.uolisJU'd All~ust 7. lRg;{. r23) 1"nnlll'll ll~' fhl' COll.'wlillHticlll (October 2, (1;:1) ,Is COuBlitur,·,1 ,.lul!ll,t 7.188~,
 

1876) of til"" Stahl of D.']IlWm·l· lmd UlrW cultutie,"l,
 lG~) A holi:-lhell ·huw 1. 1~77.

of Mar\'lm1l1 i nholh.hc-d JllJH~ ]9. 1877. (O~t Th~ thnw lli~tJ'h:l:j iu.u whil~h Luuisint1J\ 

(24) JlOJ'Jlu'tl hy thl: cUII~o1ida1jou (JllJle 19, lSj7) WHR 41h'ifletl, .TIlIIO :!:l, IlS6G. \\'tUtl alHllildl\'ll JUDO of tho (Ibtl il~t OJ J)Cl:lwaro lIR con~titHtt',l OC'touer 1. 1~'j7. wiu'n th" Htatf~ WJ\$l (·oUtoti111t,,·,1 one col· 2, 18j6, II.H(l two ('onulip~ of Virg:ildll. }f1U1illll district, to OlJ knowu Ht<lI tllt, lli.:itriot of Lou· ('15) .A"uox,,,1 '" II", Ihinl disnirt of Mlln lund j~iaun.

Oclob"r 2. Itr.G, ' ((;6) FOllllc-,l uS Ull' 4'nll~olid:Hi0J1 (Ootohor 2. (26) Aboli"b"d Dc'c"IIl],er I, lS'G, ]876) l.fclh,n;ct UhnlUt'n 11 J, AU:,JlIHt 12, 186:2, and (2,) Alm(j~ht'tl ~o\·\.·1lthcr I, .1;.76. cHst1'ict numueJ \141 ~"J anll~u y I, 1876; abolished (28) }"O'llH-'t.I US t h,· (.:ClIJ:'!o)hlll t,iun 0'O\'{'mbet' J .Jul\- I. 1877. 18(0) of d18111tt. nUIIII,.,.;,d 2 am14. dillY 30, 18li~: (ti7) Ft,rmt:4) lJy tlln l'ohAoli,lntion (,Tuly J1 lR77) abo1i"h.c1 (klohor I, 1~77 of ,HttLI itlt HUlnhnJ't:(~ J, Octf,her :t, \ft7G, auel or dla:.· (2iJ) As c"D~Hturt:tl Odulu-r 1. Utn: nbo1i::.1H.'cl t,J'ict lllllUlwt'ell 4, .1:lUllfH·~· J. IS76, to ho kuown "" .A.U:!lUC.t:';, 18F':i. thu di~tri(·t. of Maine. (:~O) L\hu two <liMt.' iCh~ (If G4.'Cll'fia n~ con~titltr~d (68) t'-onllnl uS tll... t~ou!:Jolitlatjou (January I, October 11 1877. w. ro :\llt,lisht,( ,AU~IINt 7. J8S.~, lS76~ c" 4U~tt'h [~ UHlH),Cl',·,J 2 and 3• .:..\ ngu~t 12. Whi'Jl the Stato \\';U, ('('lI~tjtt'tt:~l one coUccrioll .lil:i· 1862; ;.1"olish.'ll t ,~,tl.llt r:.!, 187u. tl'ict. tl' htl JU10Wl' l\~ t ht: IIL'lt .·h·t f,f Gl'or~ia, Icm F"J"Hu',1 11." tho <;t"lIl"lnli.lat,ion (.JnnIlUl'y 1. (:1J) FOJ'll.~:fl It,· the 4.:t.n~.wli..l{l(inll CDIJcuml..Hn' 1. 1876) of (Hi'lll h,,'tH nUlld.HWt'd -1 ;dHI &. AlIgUKt 12, 

18761 ofdl~IJjl,,''!J,'lItllnllt'n'li I ItlHl :J, May :lU, 1811fl; 16m,~ ;l.holi~hl·d .rlll~· 1, 1877, 

aboli.he,1 OctoI,,,,' 1. I~77. 1701 A bllli"he,l Uoeell'u,," I, 1~71.

(32~ Fl'lnlt,,1 by flll' COIJA41lillnt141JI (.Jnnu1ll,\ 1, (71) Ff.rlllnl by thl' c(m,~o1idat101l (n~l:"mbl'r 1, 

1876) of ;Ii!itl ict.'i UllinhoH.,.-l:? awl 6. AlJgu~t 25. 1871) of t1islrids nllluu'~t'f'cl I autl 2. i\n:,:ua:;t :l7, 186~: ahf.lil'O}UJll A nlo!u~t I. lAo,,;). 1001: a.1J(,li~lwll Ul'lO\!tH' ~, 1870. (33) 1:'olJuo,1 hy the; consoJiclntiou (Au:tllst 1, (72) 1,'onuNl b,' tlw t:IJDsolhiatiuh (J:munry I, 

1883) of,H"ttrkt lIumhcu·d :!, .Jauuuf) 1. J8:7t;. lITH1 Ui70J of disllict:l' JlllUlU61l!ll :l antl 5, A.ll~1lSt Z1, dhtfict 1J1I10lI0I',·U. :J• .t\..H;!U~t :!,j 1861. 1~62: .HJ)(IH~Ih"f) Ortohcr 2, 1.1376, 

(34) A buli:'ht,(} \ngnst 1. 1....83. (73) J·'o1meil hy tho ('on:oloh.-Jtl.tilm (.\lIs::n~t J (:.5) .t\ h"URh('d ,TlITHl;q'." :W. Is7G.. 1~3) nf di~ll iur UllfllUC'r('tl :t. Od'lUor:!. 1:"'7(;. :lorl (30~ F'''''HIl,tI h3' flit> cOHsolulnlioll (.Jnuuo,t"y 20. clistricr 1I11J1Iooretl "• .A.u.:.:n~t 2;, 18G~, to l.u..l known 1070) uf ,li~tI it",. JI1Hllll1'l\:d 'J JWll 9. Au~u~t, Y5, fI~ tlH~ ,liRtJ"lct 4>1' ~lul "lrw4!.
 18($2; f~h...Iil:'lI ...c1 Oc.:tubol· 2. Uf,7G. (74) Tho clistrje.~ of Y:l:-\S[U'hUKhUd. n~ (·ODSti.
 

(37) .\" t·uflHtil.ut.cd OC...h4\!·~. 18;6. tHtt:=11.l:\ng:uht2G. lSG2, worc:ab.,U",hetl ~"l"ill.1875.

(3ii) A lmJllillod St'JHl 11l1bor J• .1s.sa, WlUlU 1h..... ~t~lft· "'fili d'vhlcc.l hth. th·~ coJIt..'CtiOD (:l0) Forlllt,..,t h.\' th" ct.Ull(o)i,lnliult (80r.tembl'r t. 'listricfM JHHlIlwJ'\',l 1. 3.5. g, nnrl 10. 1883' llf ,1i..... I·i ... 'M lIumh"rt\C1 7 nUll ~. ,,\ U~lI~t, ~;;" (75) .\:ol cun.. thlltecl 41\u·n I, 1875; nbol1sboo 18U2. Sf'1~t4'1I,lu'r 8. Ii'<iej, 

COMJorISSIONEll OF INTERNAL REVENUE. 91 

NOTES TO TaBLE D-Continucd. 

(76) Formed by l,be eonf<ollclation (Selliombel' 8. (107) I'~rllJ?,l b~' Ibe co".oli<lntion (,JaDunry I. 18,6) or districlS nun.ber.d 1 and 3. A pril I. l8ifl; 18(6) or (h~t~lcts Dllmb"rcl! \I '0'\ 13, .August 22, 

.b"li.bod Au!:ust l. 1883. 1862: llboll~hcd AHglI"t 1. 188:1. (10~) F',orm!,(i uy Ille cOll~olidatjon (.Jnllllary I, 

1883) of district ulHub"red 3. 8el>1("111It"r 8. 18i6, 

(77) jo'orDlca by tbo eou""lidalloll (AUI:LlAt I. 18(6) of di"(l'lot~ Illlmbered J(l and 12, _~UltU~t 22. and distriot numoeT('tI 5. A pril I, 1815. IF62: "bolishc,l .111::119t 1. 1883. (100) FOt'lH,·d by Iho con80lidalion (,Jnnunl'y I, 

AUj(U9t 1,1883; 

(78) A.~ con.tituted Al"'j( I, 1~75; nboli.hed 

11::i76) f)f llltotl'Jc'ta 1JumljQred 14 .:tnd 18, AUA"1l9t 22, 

(79) A" cOllstiwled A]lril 1. 1875; llbali"hed 1862: "holi.lwd ,\ 1Il:H8t I. 1883. 

Janu,,,'" I. 18,7. (1101 As C"t,stitHled-Augn"t, 1. 18S3. (111) }~lInlH'(l 1Iy the conanH<latloIl (J:lU1H\J'y 1, 

18(7) ofdj"ulets numbo1'ecl8 "",110. ~\J1l'ill. 1~75.

(80) )"ofme<l uy Ihs een."lidnliu" (.Jnnll"r~· I, I87GI ur ,Ii "'I , iets numbero,1 15 allOL 16. Augll"t 22. (81) jo'ol'med by the ,'ml.oli,l"ti"n (M"l'ch 1.1877) 1062: "holl"hed.l.\ nl!n", 1. 1883. of districts DlImbct'ctll l\lld 5. Septcml.wf )7, 1flG2; (1l2) 1"Of'moe! by Ihe COUIlIie!atioll (.fannary 1. 

aboli.bed .All~u8t 7. 1\l8a. 187G) of lli:-t~l'ictg JlolUborl·d 17 aud 20! Aug-ust 2".4, 

(82) Aholi8hed Soptcmbel' 20. 1870. 1862: "1,,,li_11I',1 Octobur 2. 1876.
 

(S3) Form...l b~ th,' c<lJlBulidnli,)u (~"Jltember
 (11;1) )t'nl'uwd b~' tho cOl.il:iolidfLtiQn (.fauual'.'" 1. 

20. 18(6) of dl~tricl_ uUlultol'"d 2 an(13. September IX7U) of tlh"rr(ct~ Ilumburcd 21 anu 22, Augu~t t2. 

17, Ib6i: aooli_hed A lI~"\ISL 7, 1l!$3. 18(;2; aholii3he'l OctolllJ1' 2, 1876. (84) The \.wc, t(jstl'h·t$ illtd whioh Millutsota (Ill) ]?onllod by Ih" ""o"olld.t;on (O<:lobor 2, 

W8S clh·ided.. A II~Ul:4t ::1 18G~, wt.·rt' :lholi~hcd :~ u­ J87Jj) Ill' ,1j~trtChi numbered '20 and :!l, Jauuilr.y I, 

.'t'lMt 7~ 1883, "when tho Stato \'"'as cOll~tihltcet un.., 1d,ll: "b"II"he,1 .Tilly 2:', ItlS:l. collection 'listrict, to hOI kuo\\-n n. Lbo cll_Lrlcl of (115) I'onnecl by th(· cOD.olldalioo (Jnly 25. 1883) MiDnc.~ota.. of ()hJtI'j(·t llnmhCl'(~d 21, Octobol':!, JR't6 nnd dis·

trict:-\ Jllnnlwrt'u. 2·i aUtl 26..J:ll1uar.,· J, 1876.
 

,~a8 di\"ilicrl, Juno 2, 1865, W(J.l'(· ultoli."lII4'd !\(aleh
 

(85) The litre" ,listriots WIO which :1oJisaisslppi 

(JIGI ]o'o ...II\),L by thO) c·oll.olidatiou (.Taoll"ry 1. 1,11::1:75. When thi~ ~Iato W,ll"i ,Hddufl iUhl tWtl col· lij7G) of di~tl'kts ll\1I1II.h't'ctl '.lJ 00(1 21, Augu!it 221 

ll;;.ction di81ricl"~ lHlmhe"Pll ] nml '1. 1~lj~; lJholi~he,1 .) ull ~r,. IB8:L 

(117) A.ltoliaherl 1'0","",1101'1,18,5, 

.Ttll, 1,1877. • (80) a. con'litute') M:(Jeh l. lS75: aholished lilts) FOI'IHtJd hy th(, CtHt.'Killc]at1on (Ja,IHlfll'y}, 

J$76) of 11i!oltl jr·t8 nUlubtrel1 I~) auu 2.6, August 2~,

tUh:d ~'f;ll'~'h l. It:7fi. \\'(\1'0 {lhoIH.h~41 .IlI)\, I, Itn7. 

(87) The Lwo dlatriot8 of Mis,i~"i)J)Ji :t_ cou.ti· 1862: "h"ll_b".i July 2:" 188:l, ~'hc:u th~ SttlttJ WilK c'on~rit lItt.'tl 01,~ (:olloctjOIl (I 19) .Ao"Ii~IH'11 .("",, 1.1872. 

dhllrioL eDtitled tue c\iS!l';el of .'Ii""i"Hil'''i. (l:!o, Formod 1.)\ the' cnnRoUdatlOD (.Juno 1.1.672) 

(S8) Forml,tl 1,~' tlw cnUl:lolid:1tltlh (.-\ II gnAt 1. (If (H.:-tl'i,·t~ nUlI1~H'r{'fl 27 311tl :;1, .Au~ust. 22, 1862, 

1883) of UiHl1ich~ JlnmlJc.J I,'ct , anll 2. A 111'11 27. 1865. "ltolish, <l O"tob,'r~. 18,G, 

(121) F01 nwtl hy tho CQn~oJifJ:l.1iou (Noyember I, 

1876) of di.lnel.llUlIlhnl·ed:l lIu,14. '\I"'j] ~" 18G5. 

(80) :FoJ'lJJcd by II,., ;'nll",.lic1:lt;oll (S""t"luber 20, 

1875) (If dilitl'kf.S 1I\,"II)('r4~d 25 aD,l 28, A ua:l1~t 22. 

(00, Forll1t~d by the l:onAOlidiltl011 (..:...\ u~n~t 7. 1862: abnHslH!d Ot'hltler :l.1b'76, 

le8:l) of d'Rtrict8 numoered 5 :md 6. "-pril ~7. 18w. (J22) A", C:Ou~titl1teu <'ktubl~r 2, lS76j abolished (91) J..'onncl.i 1.)" nJo cou13oHdution (!\l1~n~t 20, A.Ug"Rt 7. 1S83.
 )88;~) of the Tl'niH.)J'i(·~ l)f IdaluJ. ~luntnLla and
 {l2:'H ItHrnH~tl by thu consolhhul0u (August 7, 

Utah, 1<> be kJLOWU ". the dl.lrlel of Montana; 188.3) "I' ,Ii.lrlcls nll1nhen:c1 28o'JJ(! 30. October 2, 

.ooll_hod AUl:ll.t 1, 18S4, 1876.
 

(Ol~) Formed by 1100 (lolls"li,IM lu" (A1Jl(lJ8t l.
 (124) FOl'1llel\ hy tho oou"olid"tioll (JaDllllry I, 

1884) of th" TcnitOl'k8 of Idaho nml ~l"utn,,,,, to 1870' of rlll;1ltrjct~ Imll-dlorctl 29 :uJCl 30, .August 22­

be.: kllowu .Hi t Ito lJi~frjot, vt' ~lcHlt:lT)f1. 1862: "boH.hed 0", "h"" 2. 187G.
 (U~, }o'U1'[u<:d by tht) ('vu~olic.h'tjlJll (AuJ}:lIl'lt 20.
 (12~) A bol;'.I"',I.J,,I.,' I. 1877. 

1883) of the T")'ritol',\' ot Dakota UJicl tilt) :-\lat(' of (126) Fonuc,l by the cClu."lidatioll (.T,mllnr,Y I, Nobl'3Ska. ~o h4~ klW\\'JI UK the dhdric.:t of Nc· 1i>7d) of ,1iHII'I"I' llumhc'l'od I and 2, F"hroary 27, 

bra.kll. 1860: Ilboli"lwel .rill\' 21, 1883. (U:l) Al,oli.hco! OClober 1, lA9:1. (127) a b..li_lwl 1~"IoI·IIIl"y 1,1876_
 (93~) Formel! ltl' tho clIn.olitl,llion (Au~u.t l.
 (tt8l 1'orll\e<1 b~' (,1>0 e.oll80lidlltinn (February 1. lS1:f4) of th~ StaH' of :\l'\lal1:\ liIal tuo Territor,)" of 18711) "f cli~'dct. ll11m!>erc,13 nnd 4. ~'elmlnry 27. Utah, to 1J~ known:\l'4 t1w di~l1i\'f fir Ne\·~uhL. 1866: abolish;,d .Til]\, 21. 1883. 

(94) A ho1i8he'; Deooruuer 10. IX7r,. (120) ,1. ,·oll"tit,ih·d Jul\' 21, 1883; I>boliaho'l (95) The thaw diRtl'ichl illt,(1 \\ hll'h N<-w Ramp. .ranBltry 31, 1885: l'CcolI:.-3tit\ited Juue 11 18~;t.

~hire was divided. A.u~lIst 0, Ibli:!, w~.'o (\hoH~hocl (1201 I .l.8 constlluted .runllar)' 31, 1885: aboli.b..<l D{:~l1Ibc'1'10, a;'75," hOD the St8.1(' \\Jl~ coo8titutetl .Tnnlll. 18fl[•. ono l..'ul)cctiou (Ii:'! Iriel. to be know II )111 tho distl'il:t,. II~lfl) Ab,.Habed .Till.\' ~I, 1883. or Nu\\' F1:UU\'!04Uil'O, (l31) A.boHahl'd .ranllal'~· J. 1877. (06) Abul,. "-'cl .rammry 7. 1876. (/:m FOl'1ned u,v tho couRolidlLtioD (.) nnllnry I. (!l7) Forn.ed hy Ibo ,·on.olldllt;c>lI (.Tammry 7, 1877) of tli!it rielS oum bOI'l~11 {; A.D.l 7, February 27. 

~~~~~ of di~tl'ietM Jlllmlt~rf'(l 1 a1Hl 2, J1.Ul!Ulit 11. lh66; nboll.hed ,faUIUu·., ~I, 1885: recoll_tILi.rtt,d 

J UtlO I. 1885. (US) F01'Ult.'tl hy Ih" root\olidat·ir\lI (.Tanmu''y I, (1:l2'!1 AIiCQn9titnlctl.fanuar'y31, 1885; abQli~hecl

{:~~~ of distl·i.\.·h.. nUlld',el"~fl • nnd 5, A U#!1l6t 11, .TUllO I. 188:;. (13:~) r~urmcd h J~ t hl' COOA\IJ idat ton (.April J, 1811) 

(99} Furm,~it 11;-' tluJ et..lll~oluln.l,i()J) (Sl.;lltt.,mb~.'I' !), of tlhctJ'h'ts numlU'l',·tl J .11111 2, ..lnt!u9t l{l. lSti2. 188:') of tho Ten itfll'if'~ .,1' .\ l'IY.IHHl ..\[:,1 Nuw .MQ::t. (1;J,,) FOI met! by tll., ClIllsnlidat.ion (.1uuunry 1. ico, to lac klll)\\'ll:1$ tl.llllli~lrjct of )/,,'w ?tluxico. lb7G) of (li~t1 1<"(:-1 nnmhf'red 4 aml 5, ':'\Ugllxt 10, (lUG) Abolished Mat"" 1, 18'!. lSG~: al..,...li~hHII ...\ ugu!'I.t l, 18S:::. (101) Formed by ,hl' f'l)1.I8olillatirnl (~[nrch 1, (135) J."tH'1I1('(1 11;\' the f'ol1solidation (All,gUSt, 1. {~~~ of di8tl·jC.~ nUlIIlh'J'cd 1, :l~ JllHl 3, .L\ugll~t 22. 188.1) of tliRt1'ict~ t1Ulltb~'I'~113and d, ,t.\ngtlst 19, 1Sr):l. 

(l~m -t.\ l.H,1i1'lll('rl .THlIlH\I·\· ~. 187U, 

(102) Forllw,I by tbe consuliuatlon (~lnr... h t, (137) Fnrmell h.\' tho c;'II~olidation (.fnom,r)" fl, 

IS7)} of 4)hHl'it·t.. 1J111uhcu'd ... flllI\ 6. L\lIgUlit 2".l. 1876) Ilf cliMtl'i(,tl'\ nUlllbl,rt.:.d 7 :\1Hl 8, .A U~Uhot J9, 

1862; ::tUH!iRl"'d .JIlJ\, I. )8;;'. H«j~: hboliAhed 04,tulu-I' :!, 187ti.
 l1u~$) .Ail cuustitule<l July I, 1~1;.
 (l38) ...\.f.l con14titntcd OCTHhcl' 2. 1871), ~bQlh,hcd

(lUI) FOl'J1I«:ll by tlu~ con~Hlidutioll (~farC}l J. .r"l>· 25, 188:1. 1871) of t.li~LI it.;tR 'lJ\lJuhcr~d !j {UH) 7, AlI':':ll~t ~2. 03V) "~on"' tl by the GOll~olidatjou (J:101111:\1)' 1. 1862, "bllll.ho,l.(niv I, 1877. 1876) ur t.li~rT'ict" uumhl·I'\.',l 9 a.nlt W, .Il.u.~Uttt 19, 

Ol'5) J"'ornlcd hS tU~C'Jll80JillQtil)d(.\prilI.1874) 18f~'!; auoJil\hl'11 dll~UHI. .J. 18~3

of di~lJi4~t8 uumlwn:d S IlrJll 9• .:.\u~1I~t 21, 18-62; (Hu) "·onuoll U,\' tho "OUtOHJiltaHou (.t\.Il~u~t 1. aholi.h. d .fulv I, 1l!77, 1&83) hr dh;nich~ nuwb4'1('41 .• ftu,l 10, Jalln»ry I (lUG) _\ bull'hod "-1'1'11 I, 1874, Is'e. . , 
92 ANNUAL REPORT OF THE 93 

YOTES TO TABU,; D-CoDliuned. 

(HI) Forme') by the consolidation (.T:>nnnry I, 

187G) of cU:oltrh:t~ iU1mht~r()(l 11 and 12. All;.!l1'it:)9, 

1862:. :\h"li8h"d ,f ul \' 25, 1883. (\42) ;.'onued uy tho """.olltlnli,,n (,Jllly2", 18B31 of cli~t net nllln.lHl1'~ II 7, Ootohol' 2. lS7G, nOll (Iidtdc-t 

Uluuberl,tlll, ,J"UIIHl'V 1. tHjG. 

(i4:q ~'Hrllll~.1 0" t1w eon~oJidILtl()lI (Jann:u'\' l. 

1876) of t1i",l1 iut~ _Illtllbtrod 13 ilDd 14, AlI~u':li 19, 

1S0,2: l\lmlil1ll1'.1 O(~h,lHH':!, Ib74.i. 

(I·H) FOllllCd hv lhu t'OllJWlillntion (JiHlU:U'y L 187.1) of dl .... tli411H iHllItUCl'(;d 1!", Hlul16. All~lIt:iJt lU, 

18(12, 610"11,1,,,,1 .\lI;,:".t 1, 1&>3. (1 ,;\) 1,'c.rJUeu iI\ t UIJ COJll'l.f,ti,la"jol\ (,Janllary 1. 1::>70) uf tli~tdetq'nulnbol'(!cl 17, IH, l\nd 19, ~\.u.

I(,,"t 1~, lH\)2, "boll"bud Ootobor 2, 1870. (14t3) Formed U)' t1m CQllNf»lhlalmtl (~U~lJgf 1, 

1883) uf dlst,,!.,t 1lll11lUOrcd 15, .f'IIlIl11"'· I, 1876, 

noel tlistl'ict.lHll\lhul'~d 18. OctOUOl' 2. 18in, 

(14.7\ l+'Olt.llc([ hy tlJ", c()nl'~()Jitl:\tiHll (SopteloblW 1, 

1&3) of the Slato of Oregon '\Hll tho 'fon-ilory "I' 

Wn~lling't.un,to blJ kno\\"'u l'll'l thlJ,li~tTiotof 01'i:~tl1J.

(I-Iel) l<'oI'Ule.l lJr tho en"."lld"t iOIl (.l.l'l'il 1, lS7I, of IH8tri(}t~ nllmhr;re~l 1 nlld 3. A..UO'tlBt, 11, 1862; abvH~hud AII~u~t 1,1875. ,... 

(149) l<'ol'lllo,l by tho c,"'"nlid'ltio" (A".<:u"l I. 1875) of .list";"l "uml"'.l·cd I, April J. l871, an,l uf di~tri(,\t lltllnber~d 2, eJ:ll1U3.1'Y :'?t 1872; ulJo1i::thed Oc!obu1' 2, 187U. (1[1\1) As c""stitHt",; OCl.ohol' 2. 187G, "b"li,locd ..\ n~lI:it 15, 18.B:·t 

(15l) A.s (,un.titutell '~"f(II"t 10, IS&l. 

(152) J\J.>oli:dll'c) ,':um<\!',Y 2, 1~7:!.

(~5a) ,,,o(~E'H1~·.1 hy Lito cOIIHolida,(\uJI (.Jamuu's 2. 1812) oj d)Htl'1Ct~ Jlumb"Tc(l and l. AtI,gu~t IJ. 18ti~; "boli~hl'll A tl:!l1~r 1. 187[,. 

(If,l) I,'Ol'IIICll h\' the c(}lI~l)lillflt,if1]) (.Jnnmtrv 1 

1876) of di"triets 'J1l1mbUl'UfI ." and O. AU~lI~i 11: 1802: nbuli8loc.l O''t,,l,01' 2, 1870. (15;,) .-\1o,)II,I,,'cl.1":""I<\I"· I. l~7;;.

tl::JGJ I!'onuu,t u..., tho cO·t1~nliltuli()n (.Janu::\l'f 1, 

187(H of cli~tri.~N nnmbUl'l,tl S lll.ul 10. AU~lIf.1,i 11. 

1862: "h"Ii"I""l 0"1.,,1001'2, I~'d. (157) b\H'lnc~l by tho COI1~IIJj.I:Lt.l()H (.Janu~lrS 1, 

1815) of "j~triOt~·IIUfllhlWiHI 7 aud U, jl1guR(, lJ. ISM: "b"ll.h,'>! Oelobur 2, 11176. (15l\) E'OI'JUI'11 by t,he 1'1.}H'IoHllati<)U (.1nnu:'lry 1. 

1876) of lli:;tt'il't~ nlllllheJ'cd l~ rlull t:l. dllg'Ust 1], 

lliiLt; al.lf)ll~ltull Oocout}1" 1, 1H:7t). 

(l.:iU) Frn'fl\t.!d by tho cOII:4.oliclalloli (Onto1Je.r 2, 

ll::l7ti) of tltl':\tril't~ JlUmb()l'fHl }oJ and J8. Allgu....t H, 

ISH::!: nhoJi~u,'11 dll:':U~t Hi, l.S:-t:L (160) AI'oll,h,,,1 $"\11011' hoI' IG, 1876. (lUll 1-'u1'l"o,1 h)' t.I", <lOll""Ii,!atioli (S"l'turnloe,' 

Hi, IH1G) uf lUKtI'iC(~ L1lltu!.>erod 16 alHl 17, August 11. 1862: lluoHl:llu:llt J.lI'.(lI~t 1,1. 188:1, 

(102) E\mlle,1 lov lito ooll""ll,h,t!on (Au"nst 1, 

JS8,1) oftH:o\tl'wrtt u~(lUb(}forl J~and 20.Uut.()LJor:t. lS7ti. 

(IUd) A. "oostiU\lo(1 Sam"'\')' I. 1876, "hoUghed OctlJh~r :!, l "iii. 

(ltH) Alooll,h,," Jl,"ovomb(\l' 15. 1S7~.

(165/ Tho tw" .li"tricl. into wllid. Rhode Island wn..~ llh~i,lcil Augn·it S, l>'I;2. were :lboli~hl~,l No· vClIllHfi 1;), lftj:J. Whl\H tho Srfth~ W:~"l CQn~liLuto<l

OUt) culloctioll fH~triut., cutlUt~Il thu lh~tri(;t of 

Rho'lu [sla,"l. 

(16(1) A boll.hed S Ullu 1, 1870. (lIi7) E'Ol'lllecl b)' 1ho (;cJII.eltdntloll (,JlIllll I, 

1871;) of ,".tri"t" ,,,,,"horod 1 anti 3. ~rav :10, L8G;;, abu1i~IH:Hl XC)\'orubor 1. 1871i. ­

(IG~) Tho t w" di8triut.s "I' :South Carolhm M eon"tilutell ~l~y 30. 1865, ~nd June I, 1870, ro>· Nl)f~t:,jvch. Wt1t'O nlJ4Jlltfuod NovQmhot' 1, 1876. \\'hen 

tho ::;,,,,,, '"'' e"n.tilllte.! OU6 ,lIMriet, ontitle,l th~ di~tJ'ict ,.1' South Carolina. (h;~I) Fomle,l loy tho eon~olidotioll (O"tohor II, 

1870101' ,li.triOl8 IIUlIll"'r<ld 1'L1,,1 2, .\1:1)' 10, ISOU; 

al",lish"d AU)(1l8t 10, l$S~.

(nt)) .t.\s cou~t,itlltod AlIgn~t 10, 18$.~.

(171) I"onnc,l 1,,\' tbe eou.olldfltiou (.Janu'\I·.Y I, 

1870) of ,ll'll iel" uumbol'cd :; "IU! 6, ~1tl~. 19, HtM; 

a1o"lbho,1 Oclohe1' 2, 1870. (17:?} FQ1'llh.:d hy th,~ l,.;.OJl$olidllticm (Ochluel' 2, 

If)7t1) of .1i~tl'itJt~ lIlll1100l'Ofl ;} :11.1414. lI{t\S WI 18{Jtj. 

anll of lli~tl ict nl1111bel'~d 5. Juullory 1, 1876; 

a1o"li8hc'1 .\'L~Il"t 10, 188.1, 

(17;1) <\, c""8titut,,d A.u~ust 10, 1883. (174) .\boll.bed .ranunr\':I. 1870. (17.5) ftm'lI11;d by tho ~~Oll~Oltda.ti(tU (Jl\uuary 3, 

lS7,n or dislrict6 numb~,-d 7 no,1 8. M:» W, lX()6: 

"holi.1oo,1 AUJ:;ust 10, lllSJ. 

(l'ti) J.boli.Ill',1 Decom1oor 1. ISH. (177) 1"urmod hy tbu ~,IIJ"nlitll\Th,n (Decomhor 

1, IS7t) of districts DlIll1b~rcu 1 awl 2, JUlIU 5, 1865. 

(nS) Th,; ,H.tri"t. 01' VOl'll"lllt, ''" "an.tilliUld A lIf!:n~t G. l86~, woro l\holi~h,>d ~'uhnlfiry 1. 1874, whon tho State, WH~ tlh'idutl illto t\,,·o COllcU1 tOll 

dh;trict~ nnulhorcd'l aull 3. 

(179) A, "un.C·it ule,l Folll'llUl'j' 1, 1874: :\uu1i8hNI i ),~Ct!JIU UtH' 15, l81;,. 

(180) Tho t\'l{.' ~lil$trlct.... of 'lHrmollt a~ cOllsti· tlll.1;d Ft,!hrH:ln' 1. IBN. \,'t'l'l} t\boli~holl U~conl bor 15.187.3. \\..uuo the :5tah) wH..... cou~titutod 0lU' ~nl·

lectlou 'di~t\'ic(. lH1(ifle:<l rhe l1itf,t,ri(~t or' VurlUon'. 

(181) Aitulisue,1 D<:eum!lol' 19, IB71. 08"2) f'onuod b~l Hw l'Ou:wtillatioll (De~"()lllhtH'

19,1874) or districl~ lIumU0I'Ol.1 1 allil 2, "\'1)('11 23, 

18G~, aho]i"l",d .fullo 1'1, 1877, 

(18.3) A~ cuusthuh:ll .Tuuu l!J, 1877: nb(,lhhl'd 

a.ll;.!UlSt Ir;. 1S,r.t:t 

(1M) ,I.-1ooli~h",1 <\1'...1 I, 187.1. (18;;) A.~ c-t..tn:"\tirukcl dpril L lSi:;; noOli:th&tl 

a.ll;::!I1M 1."). 1S8~i.

(18ti) .\s cou,titut"d clopl'il I, 1875: flboll,holl Do,~emUtll' J, 187(;' 

(1k7) F'cn'IIH'tl by tho cnllsnlillati'lll (DCCl'HnOer 

1. 1~16) uf lli~t.dct· 1HlItIOL;n~d 51 Alll'il J. Il'l7;" .\Itd 

,H,H,ll"ict 1IIHHhol'\.'11 ~, April. 't:J, l~tiU: aOoll.111Oll 

au ~u~t 15. 1~83. . (1&J) l,'''flllon by tho ""Il"o!i,!Minu (Ootouo" 2, 

I ~7G) of ,I ist1'i"t" 1l1l1"b"rl'd Ii :,,"1 7. A 1'1'11 2:J. ISti6 , lJol.)Ol!sh(ltl Aug-lI~t 15, l1>8:i, 

(189) [,'unne-11 by th,~ eUIl.;olhlation (Ot.~tl.be.t· 2. ISitH ot' Ili~tritlt'4 ultluborc,1 1 It-llel 3, 'U:u'ch 14. 

1866; abnli,'ihol1 u),(Ul'lt 1. lS~~.

(lOU) Tilt} two dl:'>t1 illt.~ of \\' c~tf V iq,:inia, .Ui cou~tif.tJted OC-lOOlJr ~l lR7{;, awl L\llb:'Ul:I( ~, lSlij, 

W\7l'(~ al)'-tH~ht,tl all).:II:·U 1. 18~3. 'whQll thl' ~late

was COI'INtitllt.ed bUt! collcctilln cli:ilJ'il~t, etllith'~l

tho ch:-:.t.l'kt uf \Vc~l \~ in:i Ilia. (101) A.boJi,lk,1 ,Ju!y I. 1871. (lfJ~, j<'Ol'/lIl'tl b" tll" I.-'nll~uliflntilltl (.Jaly I, J871) 

of Ilh\1ricl~ UlIIllU010,1 ;uu.13. ~\.lI~u~t 2U. 18ft!. (19j) Fonnell IJ\' tho ('v1l81,lill~ltiuu (;\(aT'li.,'h 1, 

1872) of dltllot,riet~ 'lIuB\lHn'(~jl ,J aBet G, .':.\nt!'lIAt 26. 

18G2. (104) ,\ boli,hc(l\LlI'ch 1. 1~72,

la) By nr<lfjl' of llw Cllll\lnifl,~i01hlT'of' Inttll'IIa1 n"\'(Htue, (}n.teu Jat11lll1'~ ~.;;, 1870. ~u muel~ of thu lIuli:m Torritc)l·.\' (1M COtlHtUrttl':'l a pfill, of tho \1'~~h>T'11 jllchchll di~lrict of Al'kmlK;H' W;ll:!o :1f1IH~hod til tllO 3d coll12c:'finu district uf .1\ I'kr\J1~nl'l: by :-lhnililr m·al'l'~ tho luelian '1'~1'1 it-on" W:ll'l tl'allttf.... rrl·(l km~l atlaohcd 

to 1ho [,th .lil:itrict of .\li~g()llri Juuu I:!, l~:-~. :uu\ to t~e St~11O (If Knn~:H'" AU~l1at~, l8~1.

(b) Tho 'fl.'rritnr)" of' _\Ia':l kn \\'''$ aftaeh~d to Ol'e~Oll l>ccc;rnlH'r 27, J872.
 ·Bflliuu:e of (,'oJlcctlOllS nul, 1·0pOfh,.-ll)l'ior lO HunJ scttlelUl)ut IJf rhe collcr-rol"t' actOHut.
 

COMMISSIONER O:b' INTERNAL UEVENUE. 

D.-Jf>PENDIX Xo. 1,showi11!l tlte DIFPJ:;RRNCES bctwcell the INTJ.:RNAL-REVENOE COLLECTIOSS ill the DISTUlOl'S, 81'<11'ES, 1'ERIUT()!llF.S, allCl YELlRS 

lJ/<JLOW NLlJIED, as REPORTED b!t COLLECTORS lUld PUBLISHED in the 

S8Vi'JBAL ANNUAL REPORT::; OF THE COMjlI[f<SIONER, 'tllrt tI", TRUE COL· 

LECTIONS. 

NOTF..-These tlilTorOllcoa woro m09t1y di,c01'ored at the final sott1emlmt "I' the :lcconnt. "I' suoh 00\ 100tot8:\8 hoye "'tired 1'1'011\ otliee aftor tllO toport. for Iho years in whl"h tboY eecn1'l~d Im'l been prlnwd. Renee thoir npp(,ar,"ICo In this form. • ~'o 08eOI'I.:\;u the ox net '\lIIonot collect",l in any ono of tho f"llo\\'inp:·nomod ,llat,iet,!. State9, or Terri· lories prior to July 1,1885, ntltl to 11[' subt1'llct fl'Om,lIB th" ",,"0 ilia, bo, tho ""IleClie])s for that ,Ustrict, St~lte, or Territor.v-, in tho dtotal" columll in Table D, the Qum or 8um!'; eutercfl oppositQ thu ijOltn& lli~trlCtl Stat-o, or Territory in tbls apponl1ix. The rO~\lrt \'dll bo tho lt~gragnto :unOnot coll~cted.

0" ),aj!,'.IOI, 102. aud 103 tno 8i):0" 1+) and (-) aro U8Ct! to deuote Ihe mllo,mt. to be l\lldcUl\u,I,"l>. 

lrO\o(.cd l'c.sp~cti't'ely.]

~<l

.. ", COLl~EC'1".lO~S

~.:; COLI,EC'l'ION DISTRICTS. 

'I'o ho a'lt\ed.1 To !lo 811 b· \' t~E.gI 

,\LAUAllA. 

{;1~~~ ~i:~~~: :::::: :::::::::::::::::::::::::::::::::::::::: ~~~~~;l ~i~~~:~~· :::::::::::::::::::::::::::::::::::::::::::::::::: Sccout! ,listdct , .. S"e011[\ 'lIstrlct _ .. Second dist,.ic~ · · .. 1'hifd diRtriet Third di.trlot 

A"KA~8A •. 

}OlT!'\f (lit'll I"ict _ _.. __ . _...•..
 

},rot ,Hstrict __ .
 FirsttliHtrict
 

1"1,·,1. di"l1'iCt . __
 S(;(,o",1 IIi8triCt __
 Third di,1,-i<:t
 'l'hinl 'listrict...... .•..
 rfbirfl tlist.rict -


OALllo'OB.NlA. 

Fh·.1 ,1i.It·iot 

· 

$.'lifo 06 4,020 78 1J,59G 31 17,132 10 1 50 :::::::'::.... 1

11,895 00 

202 50 

fl:::t m:m~~' -::::::::::::::::::::::::::::::::::::::::::::::::::' g: ~:~ ii I:~:::: :::::::. 

Sccoll,I,Ii.,tllct ....•. 35841 I.·· -. 

t1§~;U~~Jf.1~1:: ~~:~ ~~~ ~~~:::~:.:. ~~~ ~:~ ~~: ~~~ ~~~~~~ ~~:: ~:~~~: ~~::~::::~: ~~~ .- ~~.
 ~~R;~t:h~;.~:~~":L: :::: :::::::::::::::::::.:::::::::::::::::::.:::::. 0 ~g , __ . 

COXNRC'l'ICUT. 

~::~~ ;U~~~l~~ '::.:::::.::::::::::::::::::::::::::::::::::::::::::1 ~'.:~ .~~ .1 ........ "'iii"I'
 S"~el"l ,liRl.rid __ .. " " ".......... I~. 27S 54
 1 

~~:~:: :ll:~~~: :::::'.:::::::::::::::::::::::::.::::::::::::::::::: ~~'. ~:~. :~.r"'"'' 20 00 

···········t.~ . .. 44~ 30 

•..•••.•.•.•....•. .. .. 25.3BG iH 

.. 7.309 0-1 .. - . 

304 45 .. 13,918 56 2,40015 

1, 410 44 

_ •.... , ..•.. ­

, 1 

OI<QIlQl.A.. 

'Fit8t fli~tri(\t •• ..•..... . ."no F1r'Rt (lit4:llict ~~~ _. _~_. _.. _.. _ . 5,603 81 Third .listl"'ict _~... .••.. .• . . f>3802 :JJ•.,ln :18 ~~~~:~ :U;~~:~~:::::::""" ::::::::::::::::::::::::::::::::::::::1 10,001> 08 

lLLIl<OJ8. I 

FI1'llI·I!'.l.n"I_ " , ....,................... • . I .........
 31870 1"1 tHt. 1· . htlrJr..t ".' .. 1..... 2 O':lt 

~~~~::i5~~~~'}oi: ~:::::: ~: ~~::::::::::: :::::::::::: :::::::::::::::: 01 

Ul'lctcd. 

, 

$[i5 21 

1. 554 G4 

115 991 

2 GO 

1860 

lS78 

1867 

1868 

IM09 

1874 

1883 

1867 

1869 

1807 

1868 

1873 

187G 

1873 

1867 

1870 

187. 

1805 

1869 

1870 

IB~I

1863 

1865 

11\68 

J869 

1863 

1873 

J876 

1863 

IS73 

1808 

16U3 

lSGlI 

11iti0 

1871 

l869 

1872 

1873 

_._ 186.1 

. 

OJ I 1872 

187(, . 180:J 
Thl"ldJ.rricc......... . ~2.223 14 .. Thlnl dl.lrkt .. •. 4. 762 ~I . Thl"\ ,1i.Il"h·1 .. .•..... $.1.762 21 

F'nUl'lh .1I~lrh·1. .•....•... 2,333 44 .. 

94 ANNUAL REPORT OF THE CO~IM[SSIONER O~' INTERNAL REVENUE. 95

D.-DH·FEJ:HNCBS b"/(ccerr IU.:PORTED and TRUE COU.ECTIOXS, D.-DIFn~JU~NCES I",tweell REPORTED and TRUE COLLECTIONS, .r·c.-Conl'd. .J·c.-Collt'd. 

Nh'll1 ,Ii,trlcl 

};h,t 11 <ltol1 jut...... 

1\'ll! I, Ill~t"kt ·~""lh 111.liil\1 

. .. .. ,....... 

~9

4.016 90 99 

1 10 00 1000 Wf'YuIlrh '''011'101 F.1"WUlh 'IIMlnct ,........................ 01 10,lf) 

. 

cor.I.EcrJOllllCOl:.l.lW'l'IO:S urSTRrCTS, 

To bOlldded'l To be Bull· trnct~-d.

II.L1J(o!&-Continuoo. 

Fnllllh ,lI,lrin .. .•. 2.768 04 

~:nr.l~ii~r"·II,::':~:.:: :",::'::::::::::::'.:::::::.::::::::'.:::::::.:::" .. ·.js:5i.j·O-i' 47 

'f'iflh ,U.lrrrt __ __ 7.93829 .. 

II!69 ~;i~;: :\\~:~I~::::::::::::.:.:::::::::.::::::::::::::::::::::::: ::::. .. 'i35'ii' ~~.~~.I 1861 Slxlh .1I.I ..h·/............. •• 5.929 27 .. i.:~::g:: ~~:~;:~: .: , ::::'.:::':::::'.::: ::~::: :::::::::::::::::::: ::::::::::::: 1872 Shrh .1I.ln,·1 4 04 , 1876 Sl\\·\\nth lll~tl tpt u. .. .. ,it O.:;~ 441" _ . t::::l: :l:::~~~ .:::: .:::::::::::::::::::::::::::::::::::::::::::::: ....~. ~~:. ':: 1M3 8,,"clllh ~'iHh dlMtlirl . lllklilot ~, lOS 24 . , 1869 8""I'nlh di.lrlot 1 3 00 .. 

i!~!Ji'!:)ll~m~:. ~ ~ ~ ~ ~ ~ : ~:: ~ ; ~~; ~ ~ ~ ~ ~~:~ :::::~;: ::~: :I·::~:~. ;if~; I: ::: :~': ~~~:~.

~i::"~~::::II:":ii~1~lit::::::::::::::::: ::::::::::':::::::::::::::::::: :::::: :~'~~: ~~:I"" .. 'io'~' ·\~hirl.'ulllh 'lioldoL. '''' .. .. .. . . .. . . . 71 ,36 . 

""'I,'lIA. I 

fJ1g !imrin·:::~:; ~:: ~~~ ~~: jj;::~:;: ~: ~~~ ij j;: ~~:;. ~;; :::::::~~~::;:I: ::: :~:: ~~~. ~~:, Soco,,,l ,11,1 rlct j 3't2 05 1 . 

8,·coll.I Illotr·II·I.......... 4 80 .••.•• , . Thh.\.h.lJlcL 65.27675 .. 

~~~',i":~1:1~r.~';II';~i,·:::::::::::::::::::::::::::::::. :::: ::: :.:::::: ::::::::::.::.1 4~ ~~ l'iflll ,1I_trlaL .. ,.. Jl 02 .. SO'·I·llIh.lhrrlct............. 8 fli 

~~)W~i~r~~(:~;: ~~~ ~~~ ~:::~::: ~~; ~~;;~ ~;~; ~~;;; ~;;: ~;:;;:l ::::;~:t~·~J :'.::::1r:::
 ii~~I~D~ll~~'i'.~~j~t· :.:::::::::::::::::::::::::::::::::.:::::::::::'1 ~\ i:920'58' 

lOW.'. I ~·i ldl.lrll'\................. .. 418 ~'O

~o",l.h,trkt _................. 750'! 

S~con" ,1I'lrlCI ,................... 11.292 44 .. Thlnl di.lJlf't ; 3~7 8:! . 

Third dl-Ir-lol .. .. J,876 13 

f.~~~I:I~r,c,:;I~i~i··'-.:: ::::::::::::::::::::::::::::::::::::::::::.::: 4. ~:~ 52 I· ..· .. 'iO:i 

1;">IIrll1 'lI"r!o\............... 12"! S'
 

FiOh '".'rkt. , I....... 1,000 tlO
 

i::~:: :::::~l~~ ..::: :::::>:.:::::: :::::::::::::::::::::::::::::J::.:::::::::: I. ~.~1 ~2 Slxlh ,ll."ie' _.... 01 .. Shth,lI,trlot _........ 04 .. S,'(ll, lll.lrlul Gd S5 

KY.N:'UCKT. 

I t:~
 
 .. COl-LRCTIO:Sll- ~=

~.'-.I .. " ·OLLY.CTIOK DISTRICTS. .:.~ I t 1-::1l ".­ '1'0 bQ ,,,M.d.' To 1><> oob· i~ I I";,clt'd. z;:zg I """J~'"

Kl:Sl'IJCK T - Cont;nuNl. 

1"'''''l,II-lrkl $337 37 1874 

!;1'I'(lud ,1l'lrkt " -- .. 1.'j(l ISGi '''i~'~'78' 187:j 

1874 &"',on'l .n'lriC! 549 2G 

Sel'(lnd dl.trilll __ 318 8~ 1865 ',·hlnl.n.lnal . 4.0<0ll 65 1869 Thln\dl~ldot 20.430!l9 187G (-'nurlh ,IIMlrltl .. . 181. JEli l{j 1863 ['uur,b di.lnCI , 5,117:1 ~7 1867 Fumlh dlalnet I 3~1 ~~

f;lxlh '"~ll'lH .. 1876 ~1~111 dl.triat .. " ".................... 60 50
 18113 S..VN'1 h ,il.t,1ct.. .. .. . .. 18t17 

1869 5"",'"Lh .1I01rlcl " .. 119 92 Nlllth .J!olliut . 1.61 ~lllth ,IINlrlct :.................. 82,234 03
 1867 

1876 I 1863 LOUJl:5l A~.I\.

\873 

10 40 H) ';"~

175.fg 

27,204 (17 

11.1U4 II'l 

·")0 2~.

l!J2 Nt 

I~03 )0'11'.1, 'l1.ll'let , .. ...J 918 u!]

Isn l~~ir.jolt tfifl.tl'lut .•••.•••.•• _ _.•...•.••••• no IB(;~ :!.001100
 

181'.3
 ~t·(.·l.lltll'i~1fi4,jt,.•••••.•••••••...••••••••••••.•- ••••• - ..•.•.•••• 

SC'~~.Ollt\ (1i~t1'ict •••.. . •• .••..... •. . •••.•• ...•.. ..••.• • 81-1 00

18G'J "hi,d ,11.11·lol .. .. 7a 51

1876 

MAIN¥.. 

1.'11'.1 ,1I811'itL 1 12, ,146 01 

1863 61;

J~,O

18,,0 ~;5::\:\I;:m[,t~~::::: :::::::::::::::::::.::::::::::::::::::::::::::: 50'~~ Fil'lh 'll.lri"L .. :l 2,1 um 

1805 

1871 llL\lt.l'L.\.NIl. 

1863 

1865 JO, f!ll2 38 ['II'" dl8trlr:1 "::: .::::: .::::::::::::::: ISO. f1'.1 dl,tl'kt .. 1.13906 

11I73 

1.77 I."I.,
 

l~ul

l.u'7 

1l'ti'9 

1871 

11>711 

kOll 

IH)~

1I.711 

lH)ll 

IMilI 

180fl 

IH77 

IIlII1 

ISO\I 

18tH 

11',,1 

lH71 

IJl711 

187.} 

lRO!I 

181;7 

1~1i9

l>o.j;) 

I~Oi

IIlGi 

lllui 

11$76 10 3~ .. ·· ...... 1 187~

1861 /:230 11'0' 111G3 3fl-1 00 I JH6:; 

18m 9'! 3·1 \8(10 

1&63 11395 IllG!l 18(ii ~~1jj~~~>"""".<::::::H::::..•.•..•.
 ~'J 71' 111..1 J87G Thl..t,II.lnet 10000 I :!iI. 811 3'~ 1111.

1l;li' 

~, 96 1117:1 

J}G7 

lW7 

Ig~}:r1~W~k~:; :~~ :~~:~~~::;~~ ~:~;~;~;: ~~:~ :~;;L:;::/,,'".~:' 
 '~fi{1

f',flh,U.trlel >.......... I I){l, U2
 J~,n

1M). IH>I IhOi n~:: :\\~~~~~ ::.::::::::.:::::::::::::.:.-::::::::::::::::::':.:' j ~~ I~n;

1~9 FUll! 'll.trkt I .7b6 ><ll 1~1'i'i

1,,63 1,'jtll11.li"lrhll. _ r_ ••••••• __ _ . lloo';.lj 

J~1ill

18119 

l)Uii )1 '-..~A<:Ut;~&T'f'tC.

187'2 S~·nll,l ,1\.., riel ... _. .•• .. . .... _.. ......•....•.... 401 03 IHr3 1~63

18tL~ l~hll

:~w I 1867 

JHliT 02 l.... '~

I~~~!l 1.7:1 

liSi3 ~"'l ;~ 1M" ;;~ 32 Ihl1'l 1 

~!f~.l\)~i({:,:.;.: I~;tl••i:::l:i;:l.::l::;••:.;i.ii:i:i••i•••••••~.: "...•~": :I 

I~.l

71 )U l)o,H1

'f! 11m FOir·.. l Ili~fl·lct .••••••.. _ _...•..••. _....... ~O.061 4() _•.•...•.
 21 30 Iflla IBM F·ir."it .lfKfl'I,·.. .•••...••..••.•.. • •••.••••••.••••..• __ .. . ...•••.• .••••. •. • . . 50 I~II-:hl II di.lr-l"t .. .. Iii I:.! 1"'11:~ IROO .... il· ,UflItl i,~t ••... ..•....•.... ..• J4,152 00 ItlolO 
CO~fMISSIONER OF INTERNAl.. REVENUE. 97 

D.-DIFFERENCES betwf6l1 RBPORTED alld TRUE COLLECTIONS, ~().-COIII,'(l.

96	 ANNUAL REPORT 01<' THE 

D.-DIFFERENCES between J(fJPORTED and 'IRUE COLLECTIONS, 'fc.-Cout'd, 

E'!! COLLEO'IIOl<S- COL1.Kcnoss- I ~~ ,,= , - -- ~.; COLLECTION DISTRICTS. COLLECTION DISTRICTS. -"" To bo Bub, i'i "'-

To bo I added. I To be 81lb· ~~~ To bo added. tracted. ~'"

"''' tlllclC,1. ~Z~

MA88ACnUllK1"1'8-Cootlo,,.d. 

xt\w JP.U6KY.	 I
 

Eighth (Ustri"t I..·· / $476 96 I 1967
 

Nloth di8trict .2 00 • .. 1869
 Fi".t rliAtriOI. , , $22; !l9 IR67

~~~g~j ,(ili::~~L::::.-.-:: ::.-:::.: '-'-":" ::::::::::. ::: ::: ::::::::: .. "$2:225'60' .....:.. ::~. ~~.	 1867
 

I~OO ~lJCIllGA". 1667
 ~~::~~l: ~l:~~J~t :::::::::::::::::::.::::::::::::::::: :::::::::::::: 5. 708
 ~~ :::: ::::::::::	 IS71 Pin'l district	 _. .. 88. 8aO 24
 .... • .. • ......1 16M Fir8t.<liatrlct .. ..	 . 1,977 26
 ..............
 

~~~:~ :::::~l~L~:: ::::::::::::::::::::::::::::::::::::::::::::::::: 

Seeoll,1 ,lI,trlet .. .... . . . .. .• .. .. S"eorul dl"Mct .. -­ __ S""0I\,1 dlsl1iot 

Seem,,1 ,Ustrict . .. .... .. . . . •. .. Third disll'let , . __ Third .1Istriot .. Third diatrlot ).'ol1rtll district _ _ Fifth dislriot .. . __ __ Fifth di'tri"t -. . ~'jfth ,lialriot .. _ __ .. _.. __ F'iflb (lI.trict __ .. Fifth <liBlriot. 

3ixlhdlsnlot,......... 

Sixth distriot __ .. __ Sixth,H:itrict 

M.nn~rr,BOTA.

l"i,.~r ,Ii.triot 1
 

~(oeoJlll (!i,trict ..
 Second .listrict __
 'Sc"oTHI 'li,trict __ __
 

)IlSSJ88I1'j·l. 

448 06 ~. 58'1 .............. _...
 _ .. 27 76 .. 422 .. I,03U 48 • 60 . 01 .. I. 72000 .. 20 .. 10 00 2S.022 31
 ...............
 17,040 41
 .. ·....i::i28·oi· 2.09391 ...............
 II
 .............
 168
 ............
 Ot ...............
 45625
 ..............
 

1 200
 

9577
 05
 .
 9 25
 . 

ISlla
 

IBO]
 

HIm
 

1873
 

l<:e15
 

lRO.
 

lIum
 

1877
 

186U
 

1867
 

1869
 

1871
 

1873
 

111711
 

1868
 [lnrLY·<1:IOCou(\ tlidtrict .••..••••.o...... .	 .. 3,8!JD 9:'J
 1876
 

1800
 lS67 1873
 ~f:'~ ~!ma~L::::::::::: ::::::':::::::::::::::::::::::::::::::::::::: :~':~~~ :~~: .. '''F~~'~'	 1866
 

1870
 1876
 

1863
 

1867
 

IS69
 "a:w l·OUK. 1874
 

1865
 r"i(,~t 11iN(ri<:t.._ 1 !J!) ••••••	 1871
 1867
 ISCl8 1873
 iSG9 1867
 1870
 1863
 ~s~~~~~;:::.:·:.I.';::~:::.. ~;:: llli\~ ISf,6 187Q 1867
 Fifthdislrkt..................................................... 0050, ..	 IStl3
 186U 1868
 IS72 1S71 1863
 ~jm: ~m~!~L:::::::::::::::::::::::::::::::::::::::::::::::::Y.: ::~~: ~92: ~~> ;~: :l~ "'1 lS65 1867
 Sixth '\iRtrict 1 4,12291 .	 1871
 1871
 S,·\'~utl;,di.!I-iet -- II, .33 H5	 ISG7
 

1663
 

18tJ7 

laG9 Ism !~rl~I]~!E~~ ;:.. i1~:;;1~: ~: ~;:; ~; :; ~; ~~. ::: i;;; i;;; I: : : :~5,. ~:;. ;::' ... ':i;~~~ .~b'	 1870
 1867
 Ninth dislrict __ · 1 ·.... 12 1~71
 

1672
 

1~70

1673
 

186:!
 

1804
 

1873
 

1870
 ~t~~1i~~~;,:./::.:H:).I 1863
 ..~~,: ..•:•• ~:I	 

1809
 

1873
 

1875
 f,~~~: ~l~::;~: TWolrth,liRtl'iol	 1............. '10 1 J~66
 :::::::::::.:'::::::.:'-:::::::::::'.:::::::::::::::::)::::::.::::::1 2~~ g:: FiI'ijt dis" it.l, .. __ ..	 326 31
 Fi!'dt,lIet";,-·t.................. 750 ..
 SCMo,l di.trict _.......... .. .. __ __ .. __ 7361
 Second dtstllct....... .. 03 .
 

Second diMrieL . . .. If, ..
 Thi,.,! di.trict __ __ 5.763 22 ..
 Thi,..1 di,lncl sal 63
 

Third distdot .1706 _ :
 

)J1SS0UJL1. 

}<'[rst, ,lIatrirt _ __ _ __ __ __ __ ,... . .. :1 S1
 Fir,t.Ii,llk! -- __ 1 3, fll:J 74
 

!!~i ~m:.l~~ :::::::::::::::~::.::::: :::::.:: ::::::::::::::::::::::.,iri~Hr 09 . 1@74 

1877
 Twcll1h ,Iistrict __ .. __	 71) uO am 1'hiltl..:t\Ul II (li:-;triol .......•.•••.•. a·. .. .. ..• ......••.••.•. 3,591 44
 t8H 1'}lirtt'ol1tl1 district............................................... ]558
 1875
 Sh:tceuth <li.triet __ " ..	 . __ . • 1,300 00 1S77 S'''\'ontoc-nth tliac,.·ict •.... • ..•..•.•••.••r" •• , 3~, 00 Ib'70 S"vctlteent h di~tril,t .•..•. .•.. .. ..•..• .••.•. .•.•. 01 18n ~hll·tOl·Dth tli~lJ'ict ,..... ...•.. .....•...• 01 I ••••••••••• una 

1863
 

If:G5
 

1867
 

1~1l9

1870
 

1867
 

J872
 

16GS
 

1868
 

1876
 

180U 

1867
 

IS70
 

1863
 

1867
 

1863
 

1~69

Jlf/l
 

It'!75
 

1870
 

IS05
 

1867
 

187" 

18.6 

11")9 

.1868
 

1~70

1672
 

1874
 

.1F03
 

1869
 

1866
 

1869
 

1876
 

1861
 

1870
 

1875
 

1860
 

1870
 

m~~;nl.::;:b:::::: ::::::::::::::::::::::::::::>::: :::::::::::F:::: :~~i:i~:

fl:\!,:nir:E~t ::::::.:':::::::::::::::::::::::::::::::::::::::: :::1:::::: '-ii~:~;: Thinl ,1i.1,·;et, __ . . __ . __ .. '........ .. Tllird <liall'iet. _ ' . 

fi~~r~i\~\~\~t'::::::::::::::::::::::::::::::::::::::::::::::::::J::::::~~: ~l~: ~b<lh ,11.11'\01. __ 7.439 :J7
 Sixlh,li.lriot. __ ' 04470
 Sixtla c1i90trint ..••.•..• _ 1 1220
 

~KW II ..Utl'6)Ul~~. I' ~~j~id.l~~:f~~l.: :::: :::::::::::::::::::::::::::::::::::::::::::::: ··i:i·34·r 

~'?~.~~

_... :~.~~. II, liS 01
 200
 

~. ~r.. 

.. .••...•..•..•. 

~.~~.
 
I 

98 ANNUAL I~EPORT OF TIIY. 

D.-DJli·FlI'/(KV(;I~·S het/cull REl'iJ1I1'1':D (illd TR(:l'; C;O}'l,El;l'lONS, .f"o.-(·cHll',I. 

COI.l.H('TlOl<BI -- §..; COI.U:CTION DISTHTCT:-;. 

To he "1Id,·d. To b" ""b· 1]~ J 1rru:h..d. 2c; 

XQUTII (~.lJtOL1SA.

}o'1I"8t fli:oo.tJ i("t • 	 _. _ . 1869 ...... ~:\~o' 3a' ......~7~~. ~~. llii4 

~~~l~:(:illfi'!)~~ ':~~ ~~ ~~ ~;.~:::':~: ::~':': ~~:::~':~: ~~::;;::::;;: ~: ~:: .
 !rJm~:~mir:·: :~: ::::~: ::;;;:::::::;;;;;;:::; ~;: ~;;;;; ::::::::::
 Se'''e>uth clll'ltrh.,t .0·· _ to _. to . 

~t'~euttl 41il'trirt " ....•.. _ 0 ••• 0 ••••••• 0.0 •• 

OIllO 

1&7(, 

401 20 

8, G:H 12 

2, UG~ 7~

l~i3

3.7U1 24 I~G9

!lO!1 88 1l!7(, :::::::::::] lh74 

33 roO 1i\7:t 

5'o! 00 l~n.

112<l Ill<i' 

as 1877 

333 110 18~7

18j:i 

l;"Vfmd diKe"io!. I .. fl. 8'~3 W 

1;~::~~ :U:~;':~: :~:~.: ::~ .. :: ~::::: :::::::::: ::::: ~: ::::::::::.1'''' '··03' 

I-Oj 

ISG!) 

18().;j 

lli()8 

FOutlh ,!ialrkl , 71.45146 Illf>3 

Fonrrh <l1.!rh t Ire. 200 20 , .. lilt" 

l~':~r:Ji::~~r::::: :::::::::::::::::::::::::::::::::::::::::::::: ::::~ ~':~~~.~~.I·"· '~,'i ~~

)~h7

~:~~~~t :::~:g~~ ~.: ::::::::::.::::::::::::::::::::::::::::::::. 3l: . 1.70 

Finh <11.11'101 1 1.22141 . 1~G9

Fifth ,1i..lJ'id 2.1r.541 . 1(j71 

Il107 

1869 ~~.~':'!i,:lJ\::I~l~Li::::: ::::~:::::: ::::::':::::::::::::::::::::::::::: :l'~ c:::::::::·'1 1877 

CO~n.USSION.EH 01-' INTERNAL UEVENUE. 99 

J).-DIF·FElll~NCES between REPORTED and TRUE COLLECTIONS, 4·o.-Collt'd. 

COLLP.CTlOS6­ f"

~§....., COLI.EC'fION DlSTRIC·rS. -;;11 To bo ndded. !To be .lIb· ~:; I tnleled. i&;;;~

P.:~~8rL\'A1I'IA-Continnctl.

18iO 1:~:,':t::~,~~ :V\~~~li~'~'. '.::~: ~:~::~: ~::: ::'.::: ::::~::::: :'.~: :::::: :::::: : ~. ::::: 03, 4f~ ~~ F'unrlMllth ,li.tl·l~t. . .97,808 82 F·..u!'tc~nth dlKt!'ict....... 10 }'i1h,ellth di.lricl 20 Sixt~""lh ,li~lrlet 1W 00 So~euteenlh (\1.ldel.............
 

!!~~m~:~ 3!::E~t::::::::::::::::::::::::::::::::::::::::::::::1::::~5:~~:~~: :EiltJIlNmth dis!'lct. 42.002 i3 

Ni",..,,,enlh .Ii.triel....... OIG ro l"iucte0IJth tli~trict. 65 '!'wcnliclh ,lbtriot 

Tw""ti.,l!> ,liat,.lct 00 

TWlluli'llh tll"trict '...... 77309 l',.elltictb tll.tricl.. 

i~::~~~;::~;~~~~I~li~~';loi::::: ::~:::::~::: ::::::::::::::::::::::::::,:::::::::::::: 'J.··\\'~ut.~·.,8t'C-01HJ ,Ii;ltr-~ct. ......•................ _ ~..........

I;:~~n~;rl?:r,t~f~t~:::::::::::::::::::::::::::::::::::::::::::

II110DE I~L.\~lJ.

Fir·.t di.lrkt ' 

l'lrat di.t.rlcl. S"eond distdct &c"ntl,Ii'lrict. 

8Oti711 CAItOLlllA. 

}'il'81 district.......
 

ri~:: 3::I~i~~: :::::::::::::::::::::::::::::::::::::::::::::::::::: 

~~~~:i~~~t~{l~~::·:::.: :::.:::::::::::::::::::::: :::::::::::::::::::: 

.. 

.. 

. H l)!) 

~.~;.~... 

.. 

_.. 4,041 oB 

.. 

. 101 QO 

211 ¥l 'I !'~ (10 

1870 ·..··u~·~n::::::~~:~;: 1869 

\ II 40 1863 02 .. 1874 209 70 1863 02 1874 

74 23 . 1867 

16G8 "34'46' ..~~. ~'I 1~9

'G"~~f~' 1870 :::::: ::~~:~: 1&72 

180~

IB69 

1877 

1873 

1872 

1867 

I~

IBM 

1867 

1.69 

ISG9 

1876 

18111 

1805 

11iiO 

187~

1872 

JM! 

18~'1

1576 

Wlth1h,'Ii"ITkt.
 

Elj!htl' di'lril'l •
 Ninth .110' net
 Tontb <1i"l del .
 T'·nlhdl"lric'I............
 

EI~\'t IIlh ,1I'lrll'l
 

T ~lflh .1i0lrl,'I.. ..
 l'hln"cnth ,11.trlrl
 

FOII'l","" h di'lI·l<'l 

}-'iftct"n'h ,1i~tlJ.·1 ••••.•.
 

jo'Wel'lllh ,11""'1,,,
 

Six!"('ulh ,H,illl0' "...
 

I 1500 

2-l,0.!.1 87 

. I'" .. 

.. 0588 I........ 1
 I 00 _.• _............. . •. _...•.•.. . 

2.00:1 roo .. 1 &70 Ol , .. . 'OnG 21J I ~1xt'"'(lntll ctiStl''ic,t ..••..••...••.•..•••.••••....•.••••.• __ .....••. ~JO 72 Ej:.dll~~IJlh .. li~t rint.!... ...••. .. . .......•........•.....•..,....••.
 RIj!llleenlh dl..lrl.,'.......
 241 Coi Nil1('h'cuth <11'!n'" .. 

PKS:<S\·LVAXL\.. 

PI""I diMrdrl .. '	 . 

t::::::~ ~:::~:;~ .::::::::::::::::: '.:::::::::::::::::::::::::::. :::::::::::::: 

i~1~;I:J,11;m?.t ::'.::::::::::::::::::::::::::::::::::::::::::::::::: :::::~: ~7~ :~6:

!~::'d~ltr:¥i\'~h' ::::::::::.:::.:::.::~.:: :.::.:.::::::::::::::::::::::::: ~~~:. ~i ~~. t:;f:f,'~I~lrl~I;IC'. ::::::::::::::::.::::::::::::::::::::::: :::::::::: !fl. 6~~ .:"~.

~~~tt ~\::~:~i :::~:: .:::::......:::::::::::::::::'.::::::::::::::::::::::::::::::1 ~1:Xlh Ili... tric,t .~..... ••••.••...... . - .•.••. •••••• . .••.• . •.••• Si'lh4h~(11Ct . •.•.....•...••. 1,&:i59S Sovcnth .li"'tl1..·L•••.....•.•.......•...••••••....... __ .. ..••.•.. So"OJI1" ,li.lrwl 

8,,,,..," h .Ii'll let..: . .. .. .. .. .. .. .. .. .. .. .. .. •.. /JOO QO Nin'h .li..,ri.'t .. . a.... I), G2~ 04 ~tU'11 (}i~tri"1 _._ •••.. -... 1;),701 17 

1000 lilt'!

.. Ibil 

37 27 1&6i 

P,320 16 11<6 . 11'6 

7G4 40 1",11 

. 1~71;

O~ 1~1!1

JbijJ 

1~1j0 . 187~ .. 

. I~tm

1673 ~oi GO 11;70 

1&7U 

ll!l roo 1l-63

13,225 2!J I 1"'; 

01	 Irl).· 

IltJ.P 

IkiO 23 0;1 

2 tm 

1873 

1O.flOO 0:1 1~6tI

IS71 

1l111~

01 I	 Il'0j 

IM9 

15. S$t :14 18&ft 

1:t 50 I 1~67

I" 00 1lo114

1liG9 

.-­

1 3ft 1873 

I),I;~ lJ.4:~ ~IQ Iti67 

. .. .. 1.0'11 01 18j~

111":1 

. . HUn 

1876 

l~ll.'\"lI'h rli~'rlj'l ••......... ._... •• •......•....••.•••...••. :273 M Tl'lIth (11.-\111('. •	 02... ..•... 11lG0 

II'GO 

~~~~::.~:~~: j~::~:~~ .::'.::'.:"..::::::: ::~:::: ~~: .:::..:::_.:: .. ::::::: ~J: ::::::..:::: 1 11<7:1

1"~('lnh .1f lrirl ...•.•...... .•.... • 1..... .. 12 1""0 1',\·~.lf(h .Ii!'ollrh.:l ~.. •...•• ••• • ··1 •.••.. ....• 06 1867 

7 p_~!\, R~8&K.

91 9~ I 39 ti7 ::~: S"""ml ~U:~~~~: dlllITlct.......... 12 RtH 11 27.172 :'1 .:::::::::::::::::::::::::::::::::::::::::::::::::::1:::::::::::::: ..............
 

...............
 

...............
 

...............
 

..............
 

...............
 

....··..20·00· ...............
 

........ _......
 ...............
 

...............
 

.............-.. ..·..2: 082':i6' 

634 6~

131l 20 

7£:1 ..6. 

·....· ........1
 ...............
 

.................
 

................
 

~i~~:·::·.·::·~~ ..··....·....·1..:·:: ::!·:·;!!.: ;!.::.:::: ~.;.~. ······2&4·03· 

4245	 I &--8 I 

1871 

1i71 

1877 

l8GS 

1869 

IE67 

Itr.'5 

IB69 

1814 

1877 

1869 

1874 

1878 

18ti7 

11>69 

1870 

1871 

1873 

IB67 

1873 

18711 

1876 

1~

1873 

187:; 

1~0;9

1874 uml 

1_ 
100 ANNUAL REPORT OF T1IE COMMISSIONEH OF INTERNAL REVENUE, 101 

D.-DU"]f'EBENCES bd,cecn REPORTED and Til UE COLLECTIONS, !I·c,-Cont'd. D.-DIFFERENCES behceen REPORTIJ:D nncl1'RUE COLLECTIONS, ?·c.-Cont'd. 

..,,, COLLBCTION_ ="

~!= FISCAl. TEARe ")lDRI> JUNE 30­ ~.'" STATKS AND TER· __ COJ,LEC'l'ION DISTRICTS. -"ii Tobo~llb· U"" I
 To be addod. traoted. 1<;"" 

.,"0 _R_I_T_O_R_I_E_S_.__~~~ 180!. ~86G' 1866. 1861. I_~_

1 ,\labaml\................ • +$11, 421 0~1'1'$17, 132 10
 

TY.JtAs-Conlinuc,l. 

1870
 ; 1:t~~~~::::::::::::::· :::::::::::: .::::::::::: :::::::::::: :::::::::::: ·~:27:846·66i ..:~7:3ii9·iii • Callfornia.... . .. .. .... .. +$358 40j............ -$2 88 "I -93
 i:~:~ ~{i~:~:~t :::::::::::::::::::::::::::::::::::::::::::::::::::.1 ..,~~ ~~ :::::::::::::. 1873
 5 Colorado -- 1 . 1.'hird dl~trlct _ [ 4~ ~6 . 187' 6 C.IlI,edlcut +34,739 50 -16,278 5. Thil'll di.tr",t 47800 1816
 .
 7 n..kotn _ . 1'·oll,.tb 1808
 'U8trlct................ .. $1, 15~ flO
 8 Uolnwaro - -21 .. Jo'ourtb di.trlct 1869
 ,.............. J,973 63
 9 Dioldct or Colombi...... i·86,148 081 .. 10 1-'1011,1:\ . VKI<)(ON1'. 

{~ f.~~~~i~::::::::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: 18711
 S,'coml <listrlct · .. · .. · .. · · .. ·1 1500 I ·..·.. ·..·
 13 Illlnoi8....... +47,810 50 +$118.70941 +2. 3~3 '1-1 +0,3S7 OoL .
 Thlrtl 1874
 ,ll.t";el ­ 11,073 3a .. 14 (a'UaM.. .., -1-83,066 17\............ -128 80 -1.'\ 97 .
 Thll'ddi.trlct....................................................
 100
 187C1 15 Jow........ -672 18 ............ -1,050 32, 3, 816 43 -1,037 58 .
 16 ]{nll''' _ 1 +150,6,0 50 .
 VIRGINIA., 1
 17 KOlltucky - -184,.36715, +20,00140 +26,65316 +14,20452 .. 

1"i"8t ,li8Inct - .. 64:,207 52 186~ {g ~1~~:~~"_~~:::·.::::::::::: :::::::::::: :-:-91~.~~ :::::: ::::::1

::::::.::::........:.:2·53 :::::::::':::
 }'irat tli9frict •. - - -_ .. _.........•..•.••.......- -, 10 00 1812
 20 Mn"yJalld_ +40.997 OSI +1,059.12 +2, GI5 00 -26, 903 6G +2·1,28n 06 .. Steon'! • • a .............
 ,Ii.trlet · · · · .. · 1,613 64 1806
 21 Mafls"e1msett - - -530 15 +3,715 02 -750 02 -;,i8 00 -,41 13
 Seton,l di.trict -... 43.561 20 .............. 1860
 22 Michil':oo +lJ6, 8'~6 411............ -01 +17,019 41 ~1. 01>2 22 .
 50001\(1 'li.trIClL..... ~8 ............... 1878
 

Sc.('.()ull 1


1'hiro diat";ct 

ltiHtrict............... _.. .. 63,647 80 U:, -

.............. 

.......... -.. 181.~

186B
 


 ~~ ~::~':~~~:;:;~i::::::::::::: ::::::::::::j:::::~:::::: :::::::::::: :::::::::::: .....:-:-~~.~:I:::::::::::: 2" ~li'"OIll'I_ - __ . -3 81 -870 74 -3, ,13 81 +457 011 . Third 'll.trict........ 4 00 .............. 1800
 

Third district.... 2, &,0 10 .--_ ....... --. 1875
 

Third di.lrir.t............ .. 338 49 .............. lSi7
 

Fourth <lialrict. 19 03 .............. 1860
 

Yourth disl..i.ct 00............... 2.304 56 ..............
 18.)0
 

IMI
 ~i2~i~~;;i;./~~:l::·'<~::ili: <t:i~:)~:~ Sixth 'li"tricl . 1,598 77
 Fifth district.... 36,654 80
 

18~3

1810
 ~~ ~~: ~t;~c~:::::::::::. ·:;65:56i·o·W..· .:.:30 "':':7::iio'ir, '+iil::i:iL'si :.:2~3:Goi·.J·:;2:95iJ·8i Sixlh di_lrict 01 .-............
 3~ Northca.,.OI.'m _ I , --.. .. .. Si.xth ,H.triet _............. 24 .-............ 1884
 34 Obio +71,33180 +182,880 04 +31,08211 -8,19270 Se"onlll dl.trict 50 .............. 1869
 :J;:j O"·'!:"On --- - _ -1,07007 -!):.!7 56 .....•....... .. 36 Peon.y),·alli" __ +~,5211 lJ4 -5,16719+124,64524 -4:1,G3209 +57,911 03 -04 WEST vIKGIlHA. 37 Rllnolo [.I.nd -21O 10 __ . 

Jf)r,7 

11;67 

IS07 

42 

~~ Vorrnont ~i~~:_~~~rr~~~~~~~~~~~~ ~~~~~~:~~~~~ ::::::~~~~~~ ~~~~~~::~~~~ ;j~~~~~~;~~ _ :~:~~~~~~:~~I::~~~;r:~ __ •....•. 1870
 f~~~~I~~~r:·::.unn:::·:::~H··;~ 1871


1863
 

:~ I~J:;.:~::;~t:,;:::::::::::: ":;O:S97' i'; :::::: :::::: :::::: :::::: ~:: ~~. ~~ :::::: :::::: +6'2.~~ 45 1 W~"t Vfq!iul. +105 39 +8,807 il .
 WItlCO.KSIN. 46 Wisconsin -............. -3.12;) 06 ~I. 000 00. +1 610 921 .
 

Jo'ir.t .1i.trict. .. . .. . .. . .. .. .• . _ 4, 000 00 1~66

FirAI. di.triel. .. 00............ 100,380 41 1~70 41 !W)'o;:::.-: ::::::::::: ::I~~~' ;~~. ;~ .'~~;~,' ;~~'~~I~;~~" ;~~. ~~;;;;;,' ~. ~~i;;~~~ ~~. ;~; .:~~~: ~~~.~: S"coll,l 'Hsulet......................................... 01 1801
 

1871
 

1873
 i1~~~:!I:l\2a~;:: ::::~::::::::::::::::::::: :::::::::::.:::::::::::: ;~~ I::::·::·~~:~~: 1871
 

1863
 

Fifth 'listnct..................................................... 1,61093 .. 1887
 

Sixth illst.tlct............ 510 88 . 1860
 

Sixth distriot........... .. .. . .. .. .. .. .. . 15 07 .. 1871
 

~'ollrlb 'U.triot --.... . \ 3, 12G 06 

. , 
102 ANNUAL REPORT OF THE COlUIISSIONER Ol~ INTERNAL REVENUE. 103 

D.-DIFFERENCES bchaecn REPORTBD 

FIBCAI. l'EARB E!<DBD JUJU: 30­

STATES AND 

TERRITORIES. 1872. 1873. 1874. 1875. 1861l. 1870. I 1871. 

1 Alabama 2 Arizona 3 Atkan s 4 CAli roroia...... 

g::~:~~\ic'~i:::: 7 V"kola 

8 DclawAro 9 Di14t.Columbia 10 Florloa......... II GC<JrgiR J2 1.IRbo 13 Illinois 

14 In,liona 

l~ ~~'~aB·:::::::: J7 Kent.ucky...... 18 I.olli..iill'a 19 1>I.ino 20 Mor.l'lnn<l...... 

21 M.'8l\ohusettK. 22 Mkhig.o 23 Mio1l08ot 24 :MiK8i""iP1'i 25 )fi.""'1t1 26 lotolllRDR 

+$1, 25n 8l~"~~~- ..- 1 ·· +$4,026 78 +$11. 805 O(J .. "1" -$20 01 .. +$1,41044 +12,36392...... -$659111 

+II, nsn 26 +22,440 63'........... . +9 00 .. 

·:..:20·001:::::::: ::: ::::::::::: ::::::::::::, ':":i:i :::::::::::: :::::: :::. 

\ , 1 .. 

.
 1 ..
 -18097 .
 +54252 +5,60381 +131,646 38 +10.095 01:1' .
 1 · 

+1.14153, +5.929261 

-2.0:!7 05 -2,2'l6 67 +480 •••••.. · ! 

.~~~.. ~~.~~ ::::::::::: ::::::::::: ··..:-:~::·~~i +96,081 13 , , +2.00000._.......... +12.44535 1 ··· +79701,........... +1032! 

-57321'.......... -07 ......· .. · .. 1 

+3.03169 +~5025 +11 1 +05,........... +9 2" +5.76322 ­ +4,65851 +7.43937 1 

+02........... 

1 . +4,75222 -4.76221 +204 

•• ·I..·..· .. :-:~~·~~F::::::::::: :::::::::: +549 26. +326 W .. 

+84409: +90 -7351 +5056 .. -390; · t .. 

+888S01 .. · .. · .. ·• .. +30908 -448261 +460 ' + .. -1,054 G2, -73 61 +61713 +934 70 +5.43801 . -07 . 

~, ~~;~~~:~~~i~ :::::::::::: ::::::::::: ::::::::::: ::::::::::::I:::~·:~~~:~ :::::::::::: ::::::::::1
 30 ' N., J~I'Ke.l'.... +2.225 60 -1.880 22} +02 . 31 1'0w ll,,:dco '" +3.3.1009, 1· ..· · -600 00 .. 32 NewYork ..... -2,220 29-It.a0776+H,216M +12212 +10010\ -12434, -42617 

33 No~th Carolina. .1.'t3. 0~8 29 +2.9H2 78'....... 1 +33 50: +8,634 12 +771 53 -l-52 O(J 1 

~~ g~'~~O'~::::::::: ..'.:~'.~:~.~~ ... ~4~~ .~o .:t:~ .. ~8~.~~1::::::::::::1 ... ~~1~.~~1:::::::::::: ..... .-~o~ 36 I POllMvh·.nlR .. +165,47064 +8, U5 57 +1.0-12 12 +149 00, +1,532 10............ +499 ~o

37 II Rhode·Jeh""t... .. i..· · \ .. 38 Soutb Cnro1ioa +3446 +5.2W J51 +23120 -4850 , 39 ::0111100900 ..... +38-,2)6 80 +229 72 +5,145 49 +5.029 02 +4, ;'45 O(J,+!, 9?0 67 40 I hue.......... +8, 134 38 ·H.360 91,........... 1 1 +5,219 61 +079 Ill, +H4 M 41 Ulllh -187...... I ·..·.. 42 V"rmonl................. .. \ +17,073 38 .. 43 Virl!i~iR +60,23965 -I,50S 77 +2.364 56,1 -1900 +2,860 Or­ 44 W;\.IIIII;:IOO -4,46608i............ +05............ +Ol ~5 WORt Vll'giui.... -169 29 +1 00, . 

:~ ~~~s~::,1~~. ::::: :t:~~~.~ :-:~~ ..3.~~~~ .... ::7~.:l:::::::: ::\1 :t:~~.~~::::: ::::::: ::::.::::: 

Total. ..... +471.652 16 -63,895 35 +66. 2JS27"1' +37,719 84 +48, 1li6ii +34,576 32'+7.229 61 i I 

and TRUE COLLECTIONS, .J·c.-Contiuued. 

F160Al. TRAM Jo:XDBD JUXI\ 30­

I Total. 

1877. 1878. 1879. 1880. 1882. 1883. I I I I I ..···..· .... 1........· ...···· .. · .. 1.. · .. ··· ...... ........ ...... +$20250 ......... +$45,9372811
 

.::~7t~••••••••••'•••~~ ••••••I.~j:" :••••• ~~':r- •••••••••••••••••••••••••• ::~~ I
 ...... -1809710 

::~.i:i~~:~:::::::::: ::::::::::: :::::::: :::::: :::::::: :::::: ::::::::::: ::::::::::'--+~::'~::'~:IH

+12 301 -2 oOi ......·.... ........ ...... ........ ...... -9,2Q2 61 .......... +5,341 93 26
 

1

..~~!.~ ••~~~+j;.rn~ +M'I~ Ilil·:::.:.:11 :~.·I. :ii:·:.I1. :111:.:I:. jill ....................................................................... -2101037 ............ -3.922991 38 -670 8"1 +94 85 +166 95. +40. ~9.~ 97,39 

··..:~l;~·~ :::::: :::: ::::::::::: ::~~~:~~ :::::: :::::::: :::::: ::::::::::: :::::::::: ::::~ ~!i:i ............. +338 49 +48 +lH +$0 24 +85.188 72 43
 ............ +~. 132 2714.


:::::::::::: :::::::::: ::::::::::: :::::::: :::::: :::::::: :::::: ::::::::::: :::::::::: "~~~;'~'~'l:; -17.34.5 45 +2. 053271 +1,74737 +30il4l ~= +t4 69 -:-= -=9.000 07 ~'+1, 492, 20421 . I I 
105 104 ANNUAL REPORT OF THE 

D.-APPENDIX NQ. 2, snmcillg, by COLLECTION J)(STRICTS, ST.I1TEiJ alld 

TERRI1'ORIt:S, thc ,WGREGA'IE .iJMOONTof INTER.N.iJL llEVENUE (included 

i,1 Table D) retl/med directly to the office of the COMMISSIONER, by BANKS, INSURAi'VCE, lr.dILIWAD, C..dNLJL, (HId TURNPIKE COMPANIES,i"oM September 

1, 1862, to June 30, 1867. (Thac ta.ru were all paid bi/ore the cOllsolidatiOlt of di.trio" 

tt'a8 cOnlmll/1ced. The di8trj()t4 are tlwrefore giulI as they were mcmbered Jtn.c 30,1867.) 

Amount COLLEl;TION DISTRICTS. collecte,l. 

AI.AIIAMA. 

}'Irst district . ta1,24689 

Second lIl~trict . 2, S73 47 Third dl~trlc:"' .. 668 86 

84,789 22 

Al:Io:A/18A8. 

:POirat rlislrict 1 2.'\ 87 Second dislrict. . Third dls"·'et .. 

'I'ol"l . 2387 

CAJ.U·OlllliA. 

l'Irst .iislr!ct : .. 320,308 12 Socon(l (listrict. .. 4r09 J6 Third lIiRtrict 

]"oo"lh ,Ii.lrict .. . 1~:~i~ : 

j'lftll dMrict .. 3,683 75 

TOlal . 350,607 03 

CO~lIRCTICUT.

!'irsl. dislrict . 755.531 32 Sccollr!,li.lrict .. 424,241 113 Third district . 285.017 07 "ouNh ,liall'ict .. 264.927 34 

Totul . 1, 729, 747 36 

GKOltOIA. 

}'i1'8t lliRt"icl, I 4,483 11 SccoD<1di.trict...... HUS530 

Thin' di.trict......................
 4,380 13 70u1'l1o dl,u'ict .. 

'I'otal . 28,018 113 , li==== ILLINOIS. 

First ,listricI . , .. 880,271 48 S('cond districI, .. 18, ~6 07 l.·hird lli~t1·i(:t..•.•....... , .....•... 1 IS, ~~I 06 1'01111 b cli~1I iet .. 18,01881 

Fifth ,\i,t""t .. 28,911 07 Sixth dlsrl'ict . 13, (Jlj(; 17 Se (>uth .li!\trict _ .. _•.. 0.137 52 l'i!l;!bl b ~lis(.rjct '" 5:1, 414 ~4

};ulth chl'\tt'u;t 0­ 6.22ll 70 T"nlh dhtJ'lcl .. 289><1 55 El.'·lJlI!I, ,li.ttlcr .. 2: ·l:W 11 'l'wtllflh ,Iist";ct . J!),223 72 'l'hitte."th di~tl'ict . 9.708 lil) 

1'01:11 I 1.104,079 3~

J"llIAlCA. 

l"ir",t <1i~t l'i(~t . 60, 6~0 li5' I);'conrl ,liatrict . 81, 006 80 1'bhl1 ,11 ..ulct .. 53. 3G<l 23 }'onrtll <1i811iet . 15. B:?a F.-6 

1"\I,h dlst~lrt , 52.638 39 Sixth .-liJolt110t . 154. 7~O 77 6c~onrh dloU·jet .. no. 4'02 18 Ei/:hrh d"trier . 40,7/5 33 

}i'Jnrh di.trict .. 27, .7585 

COLU:CTION DISTRICTS. Am""at

ooll~.

INDIANA-Continued. 

TcnthdiBtr!ct , $35. B8~ 84
 Eleventh dIstrict..................
 3,873 67 

Total........................
 615, OPN 4T 

IOWA.
 

First district' ..
 67, el6 43
 Second district .
 16, Tll 62
 Third diotricl ..
 54 457 09 

Fourtb district .. 15:82505 

Fifth dish,ct . 16.80A 10 Sixtb tll.trict . 1,374 40 

Total . I'!, 103 7T 

Kf:"Tl:CKY. 

Fir.t district .. TO 257 43
 Second dl.trict .
 :!i 465 28
 Thi~r 'Ii.l.rict .
 4sa; ('8:! 76 F'oUl'lh district .. S3.,O;~8 22 }'iflh district .. 49,2'l6 63 Sixth disl1 ict, . 0,440 68 Sc..-cntlJ dislrict . 428 05
 Eighth di.tt'ct .
 taO 01 Ninth tlistrict .. 61 66 

1'01·"1-. .. 8';1,230 6'l 

I.OUISI..A.NA. 

Fir"t di~l riN "I 150, lOll 74 Second "i.triet .. '1·blr.1 dislrict... 1,055 4f 

Tot.IlI· j---­ 352.064 21 

)IAl~E.

'F1r"t di.trict .. %40,39G 46 SecOlIlI di.1 ";ct .. 6fi. 71~ 06 Third di.llicl,.... . . 11'1'.591 68 FOllli.lJ di"tricr . TO,I~l 32 }'iflh disldct . 4~,:1(I/ 34 

'fotul . 5r.~, l~O 76 

= )fAUYJ.AXO. 

Firsl eliS! rict / 28. 850 22 Secoml d..1rict..... .. 3, ~OO 611 . ~hil'(1 clis\l'i~t...................... I, OO!, 2:;0 63 

10 Olllllllhsl1,ct. _.................. WI, <06 3. 

:Fifth,h.tllct 1__1_1_.04:1 

'fotlll................ 1. 162.1jS1 3!
 

M ..\8SACJ1USI!:T1'S. 

}~irsf, .Hatr-ict . 4011,723 31 Sccontl district __ . _ . 113.117049 Third difitl-jf',t _ . !.8f;tl.;;17 Iii F'Olu,th i~trict . :l74. 150 :J' 

}'ifth dhnrict . :JOt. 379 :Ill Sixth rli8trict . 174,:<7a 50 Soventh dilitriot _ _. 242,8r:526 Ei~blh district _ .. t4~, 481 81 Killtb dj~tJ·j(jt. _ . 189.340 JO Tentu tli5trict __ ...•••.•...........
 f78, :i~7 18 

Tol"I .. 5, 110. 100 311 

COMMISSIONER Ol~ INTERNAL REVENUE,
 

D.-COLLECTIONS paid DIRECTLY to COM],!ISSlOlVER.'S OFFICE, g·e.-Cont'd.
 

COLI.ECTION DISTRICTS. Amount 

oollocted. COLLECTIOX DISTRICTS. Amount 

coll.cted. 

MICIltGAK. NRW YORK-Continued. 

Firat district .. $107,397 51 Twenty.thin! district...••......... $151,090 41 

Second diotMct .. 8,727 4f> Twent)··fonrth di.trict .. 120,215 01 

Third dlslrict . 15,553 75 Twonty·flfth dlstricl .. 56, 666 SQ 

}'ourth diatrict 

FlJth .lIstriot .. .. 7. M6 G3 

14,487 M 

Twenty·.lxth dlatrlct. ......••..... Twenty.se..entb dl!trict .. HI 10" 77 62: 596 :,n 

Six\h di.tnct , . 16,463 41 Twenty·elglith dlltnct 

Twenty.ninth dilltrlct · .. 1 212.753 26 40,001 03 

Total .. 170,14629 Thirtieth dl.trlct .. 355 88:! 41 

65: 392 16 

X(lIl(RSOTA. 

Thlrl.)·.flrst dlatrict.........•...••.
 '.rhlrt)··sooond district .. 6, 800, 663 66 

TotaL 1 12. !l73, 200 23 

S.conddistrict . Io'irst district .. 6,6M fr127,589 02 

TOlal . 34, 24~ 89 WORTH CAUOLllC.\. 

MJSfiTS8IPPI. FiJ"t dislrict, \ .. Second (lis~r1ct '" .. . SO 30 FirsHlistrict '"1''' .. Th\r11 dbt,ict.... 326 10 Sccond tlistrict . Fourth district . Third distlict I .. Fifth di~trlct I· ..· ····.. Sixth di.trict . Tot"I I . Stlventb d.islrict .. . .. . - .. 

MJSllOUltl. Tot:>I 1--40658 

Fir8t i district .. 501,037 20 

Socoud l1i8triet.. ~. 27,18. 42 01110. 'I'hlnl ,Ii.u'ict .. 47, 3M ~3

'Fourth district . 7.756 40 I'·irsl. district. . 344.020 83 Ji'ift-h (lb,trict. . 963 00 Soooo,1 ,liatrlct 91. U~ 23 Six'h distl'ict a . 12.33679 Third di.trict !lO,638 67 F'oul,th distriot 85, 13G 06 Tolal .. 590,64270 Fiftb di.trict :... 5.953 tli 

Sixth di.tl'ict If',917 39 'NEW 1J AMPBIJIU•• Seventh distriet.. 147. (J.~O 08 

Eighth district.......... 33, G06 83 Flr8t district . 1~9, 498 Il5 Ninth district :......... li5,OO9 71
 Se<:oud di~triot . 175,01:1 00 Tooth district. H 510 B8 'I'h,,·,1 district .. 56,45257 EI"venth ,Ii"trict. 36. 081 ~l

Twelft.h district - 54,701 00 Total . 370.9M 22 Thlrteenlh distri<,t 37.916 80 

Fourteeuth district...... 24.3V2 25 KY.''''' Jl·:H.~F.y. F-iftecDth district.............. 27,053 48
 I Sixw ·uth dit;tl'ict _............. 28,4:iS 45
 lo'ir"l. clistrict ·1 79,70686 S."'o"lOOlllh ,l\slrict , .. . .. 62.533 as Sec.tUll dJ~tt'lC·t _....•.• 162. WI 87 Ela:htcenth district................. 683,579 93
 '1'lnnl.lisuict.. ._ . 22:1,50609 Nilletctlntlt ,li.trict .. .... 43.8118 07 74.718 61 I ~j1~~{~r~li~:~1~~C~.. ::::~::: :::::: ~: ~:: 57J,37:i 27 '1.'01"'1 ·· ..11:'932.20075 

Total 1 1,111, 51870 

J;K~';~6YLV L'iIA. NEW YORK. 

.FiN't cli~tru:::t

~econd (I hcu'ict . . 28,"920 31 

57.676 7'1. 1"11'81 (listric~ S,~cflnd di~tl'let .O' · · .. 1 

.. 

2,970.5(;1 10 J!I~. 140 02 Thi"d di_trict. .. 414.276 45 Third (listrict .. 7~, 386 O~

F .. 'ur1 h (liHtrh~t _ . 1,196, 200 ~5 l'om1h fliKtti~t O'. _.O' __ . 50. ~(iV 48 l'Jft U Ili~ll'ict . 378. S7n 3~ Fif'tl. ,li~t ..jct .. 33, 3~2 17 Sixth .Ustrict __ w •••••••••aa . 408.007 59 Sixth ,listricr· . 94.7Q7 11 S\)n::,tJt 11 .-li!1tdc.t .. 152. :102 24 SQvi'utb di~tl'ict .•..••..•......... 8:\.107 69 Ri!!:htlJ 4lht1'iot . 203,216 "2 mllhth .Hotrlct .. _ 5(;, 072 55 1\[nth .li~t·l·ict _ . 4H, 7:11 Oll Ninth (}ji'O.triut . 140.16115 TVlJlh lli8lrlct .•....•. , _ . I:Jo\""7)11. tlistrict _. _ 1 Twelfth d.istrict ......• ...•....•. l..·hil"tet-ulh di~t1·i•.:t. _~ •• , •• _•••.••• 

F"ount..:entl. dixtTict .•••• I 

87,877 16 119. 783 6~

2:14.61:1 09 

80.762 93 681.574 66 

Tonth diR1rkt ...•.•.....•......... If.h)'~cllth .Ut'trict __ . T'w,·lf1h di:dl·JHL . 

Thirtccnth ,listl;ct _ Fml1tc.·otlJ ~lh,trict· . 

131, 397 05 

23-1.915 27 82. 49~ 42 

21.6'JoI 66 12!1. 7!J8 7\. "}-OlftcClJth .lbtrict ........•.••••• ~.

Sixteellth 11i.!'l.frit:L __ . 

S"''''~nteen1h cHatdet. _. __ ' 

Eighlc\:ut1J. IU~tfict 1 Niol'fCNUlJ t.hstrict .....•...••••.•. 

255.611 31 24. USG 10 47.070 99 108.786 55 104.429 38 

, 

. 

I'·;n~t\JHh uj~\rict aa . 

Sixh~('uth clI81ricr . 

Sl"·I~Dh'tmth (IiKtrict. . 

~~gh:eonrh IJ~Ktl'~Ct .••....•• _...• P .. 

~IUC "cnth IhKtntlt .• _ . 

142.264 01 53.710 00 J:l. r,OO 61 

68.68980 

..6.7U825 TWt;n1it:f!1 di!\t.riu~ _.••.•. ".;•••• ,. Tw\mt,\".firt;t (h8trlCt_ •• aa , .. 

104, l)12 77 129.500 72 I

T1\'('lltict h IHl"ltl-ict. 

'!'wenty.tlr"t <1i~rrict

-

.a •••• _ 

. 

. 

160. ~14 VO !i,,209 Il5 Twcut,)·.!Scltoncl di~trio1. . 106,7\19 72 Tw~utY'KC"01HI disu'iet. ....••.....• 874, ~8G ~7
107 106 ANNUAL REPORT OF THE
 

D,-COLLECTIONS paid DIRECTLY to COMMIS.SIONER'S OFI/ICE, g-o,-Cont'd.
 

COLLECTION DISTRICTS. Amount COLLECTION DISTRICTS. Amoun' collecled. collectod. 

PIU'XSTI,VAIIIA-(;ontinued. VRRMONT, 

Twenty.thlrd diatdct . $SI,400 02 First <listrict .••.•. '156.47R 4S TWOllty·fourth diatrlct . 4e, 305 ~7 !:'ic'lOnd ,liSlriot \l0,833 29
 II 'J'hird .listrict.... loa,oll-l 18
 Total 1 U, 778, 40204
 I Total 370.39i;9~
 RRODE ISLAND. 

Flnt distrll,t .. 6G7,458 57
 Second ellatrict .. !. .. \'11161111.... .,= 75,963 84
 

I' lrst ,h.tnct .. .. .. ~4. f>19 13
 1'01.:.1 .. 

I

043,422 41 1S~c.ond ~Ii.t.rict 1. 128 69
 '!Inrddl.lr"'t...................... 3.6f>8 04
 80UTII OAnOLlIlA. jo"'onrthdisr.rict .~ _.. t,222 87
 , Fifth ,li.trict 4:;6 02
 First dislriot 1 ! Sixth di.triot............ 420 76
 . 

Socond ,lislriot 255 48
 Third district
 .. I ~;h~~hd1;::[~~t.::::::::::::: :::::: :::::::::::::: 

Tolal .. 255 48
 Total .. 31,515 51
 

TRSNE!llII<R. === 

Wt<ST VlllGINIA. Fir.t ,li.trict 40,773 65
 Socond eli"tOlet 87,043 49
 First ,lisl.rict n.025 86
 'J'b;,,] district .. Secmlll district............ . IS. 678 07
 ·Polll·th .Uau1et .. ,Thirddi"'rict __::'173 .~ }'ifth di.trict .. Sixth district . T<>t.~l. '" '" .. 04,7i7 67
 So )nl11 district . I


Eighth district ..
 I
 

WI8CO!(Sllf.
 Tot..I...·· ··· ..1 127,81. 14
 

First 'listrict .. JlO,668 37
 TRXAS. • 80('...ood district O' _ . 35.788 03 l'bird d18trict .. 7.369711 l'irst district 2,841 70
 Fourth di.trict .. 19,1;11'108 Secon,l district . }·ittb district .. 8,561 17
 Third 'Ii"trict...... 181 34
 Sixth district .. 13. i18 39
 :Fourth distriot .. .. . .
 

Tot.al ..· ....· ....·· .......... 1 195,770 70
 Total........................ --I 3,023 04 ,


C01.DllSSIONER OF INTERNAL REVENUE.
 

D.-COLLECTIONS paid DIRECTLY to CO,1fJlISSIO.....ER'S OFFICE, .J·c.-Cont.'d.
 

STATES AND TERRITORIES. Amount Amonn! STATES AND l'ERRITORTES. collect-ed. collected. 

--------1---11 1--­

Alabama ••••• $34,789 22
 Missouri $S90,6-I2'0 .Ari,....ona _ . Montan.. ....•. 382 16
 

-<\rkansas.......... 23 87
 Noluaaka.......................... 3.8r.180
 

California............ a50, ll97 03
 N""ada.. .... .. .. .. .... .. .. .. 6, 753 42
 Colorado...... S. 370 21
 New Hamp.hire............ 370, OM 22
 CODoecticut. . _........ 1,729,747 30
 NowJOI'8ey 1,lll.&I~70

Dakota .. N ~w Mexico . Delawaro.......................... 133,71G M NowYork 12,97'.1,250 23
 Diat..ict of Columbia............... 10S,'82 56
 North Cal'ollna , 40658
 Florid .
 ·IObiO 1,032,206.5 

Georgia...................... 28,01863 Orogon \ 3.49101 Idaho .. PCllns)·I "nia. 5,778,402 04
 

Illinoi. 1,104,079 32
 Rhocle hland...................... 9,l3,422 H In.lhma...... &15,69847 , South ClIrolina .....• . .. 255 ~ll
 

Iowa.............................. 192, lOCI 77
 TcnnclSec __ 127,81. 14
 "K311.. __ 19.384 73
 Tc".... .. . 3, 023 04
 Kenl.utoky 851,230 62
 Utah 480 86
 r,ouishwa......... 352,06-1 21
 Vormont 3.0,305 95
 M~ioo 552, 129 76
 

Marylon,l 1,152,881 32
 ~J~~I;i:~~~'o ::::::::::::::::::::::: .....:~'.~~.~~ West Vii-Kinin..... 94,777 67
 Michi~an...... 170, H6 29
 M"."""husetts 5,1.6,10632 

Wi.consin...... 105,770 70
 

11ill'!C"?t..;..... 34,243 80
 MlS81AAlppl .• - --. _.-••• _.+ ••• ---_ •..••.. _••..•••• Total ..•......•.............. 1'37.i83.80273
 ---"--------'--­
108
 ANNUAL REPORT OF THE COMMISSIONER OF INTERNAL REVENUE. 109 

E.-STATE.lfENT oj the RECEIPTS from SPECIFTC and GENEIl.t1}, SOURCES of INTERNAL REVENUE, by lf1.SC.dL YEA RS,/ro'r1 SeplemIJ(Tl, 1862, to June 30, 188.'>. J 

[Articlcs and occupatlona Dlarked thua eel. "gaiost which no collection. or comparatively smllli col. OCtiooa appear in the early years namell io tJlis table, wero taxed w tho~e year.. but were ro!,orte<l ]:oooral head8.] 

I-'lSCAL YRAIIll £SDElJ JUIII'. 3()­

18GS. 1869. 1870. 1871. I 1872. I 1873.
 1874. 

• ----I I I I I I
 I
 

FISCAL n:J.Us EliDED Jl1Kll 3()-

lM5. 1866. 1882. 1864.

Articles llIlil occupations.

J.BTlCLRS ..so OCCUI' "'nO!!8

NOW '1" .lJ:ABLKI u,cr..1JDUCG Y.:JIrAI:rl£8. 

Spirill. 

Spirits distilled from WIIAte.."r I I 

motorial $3,229,990 79 $28. t31,797 sa $3. 862, 820 66 .. I I / '" I

.283, tOO 84 ~M, 146 03

l,t53,tl8 S629,198,5781528,29G,2G4 31 I It. 501 Gt 2,760 631

ooder more

21 Spirit~ distilled from matorial. I
 

otll"r thall e-rap08 (a) -_ 1 10,679, tG2 14
 ................... ••• , 1 1 · 1 1 1 :l
 3 Slljrit~ distillffi from IIpl'lcs. 1
 

I>callh08. or I:rapoa (a) . 12,005 33
 $871.638 24! $510, 111 57) $611,914 91 $1,236, 005 671 $"'4,848 83) $2, Olt, G4~ 60 $536, f>81 411 S
 

othor than apploo, pllaches,
 -l SPlJil8 diotiJIoi! fron. ')Jatorials I
 

• 1
 01.gr"pea1al-· · ··..r..··.. · ·· 13,419, 092 74\ 33,225,212 II 38,633,184 13 29,9'21.308 48 32,572,0-10 16 41,116,419 18 43,270,412 29' 4
 5 Wioe, in imilatiOD or cbam· 1
 Jlllf>!lO. &.0...... 8,477 98
 1
 t, ]19 95 665 60t It 501

...... -.......\ 20 00 3,631 90 151 00 5
 CI DI8ltllcrlM,por.liom taxon 1
 ...... ........ 1,319,9ll 89 2,t27,506 301 1,901.60298 2, OIO,98G 53 t72, 48000 1 "9750 17 ~G 7 lJi.t1Jlors' opecial t..~x 38, 032 31 to. 02'2 tl 59, 897 ~7 101, 53~ 37 231,777 86
 1
 196.057 37 4,030.6&1 33 6. t03. 97~ 15 5,683,077 31 6. t89, 78601 1,059,298 42 5 " ~7 8 Rectitlo,'. an,l compoUlulera of , I 

liquer". t~, 093 79, 58.828 28. 48.781 52 61.300 1
 911 SO,470 00, 87,770 28 1 Gr,5, 133 19 1.054,241 14 959,800 18 955,70t 91 459,423 871 287.825 02 8
 o ne"lors, retail Ji3Dor. ...•...... 1,477.753 54 I, G12. 736 25! 2,205,866 38 2,897.2'25 59 2, !J66, 6&1 73
 3.242.915 311 3.047.754 351 3.677,874 !lOll 3. ti51, 48t 73 t. O:!S. 00.'4 93 5.016,904. 10, 4,321.!>OS 351 0 834,037 01 I, 67G, 600 801 2,253,03025 2.1:,].281 06 2, 065, 503 G3 936,106 Oil 500.55:; 45 10
 ~~ Man1Jf.~c~ul~~::~t~iaroO[ai::::: ~~~, ~~~. ~~ ~:~'. :~. :~j"" ~~~'. ~:~. ~~ ~~~'. ~~~ .~~ .~: ~~:~. ~~: .............. 2.716G5 2.38815 1,927tO· 1,39166, 1,:193:lt) 0-I501~1l
 12 Stillllorwonnomanufaeture<\(a) .. ........ .. 7.760 00 5,260 00f 3,240 00I t, 260 OOt· 3,280 00 2, 500 00(12
 

13
 Slamps r~~~d'~:N:,.:~~~~~ ~~': .) . .. · 1 · · J ·· ..1.............. 7,08J 50 12.79li 50
 13
 ..............
 192,220 00 305. b09 75 240,699 001 290. 2~ 001 14~. 418 t:O lIG, O~g :10 14
 l~ ~:~t:~:[(fi~a;~:~i~:~::: ::::::::::::: :: .::::::::::1::::::::::::: :::::::::: ::: ::::::::::::: 1
 ....... .......
 H~, 085 50 37h.27( 25 374,723 001 367.424 00 186.100 00 156. no 80 15
 IG wholeul"Ii,ID.Ordealor.' ..
 17 for.tockonb""d
 . IB Gau:lora' fC~{,,8 in oxcea8 of '250 :::::::::::::: l~~: ~1 ~~I""~~~'.~~~.:~I"" ~~~'. ~~~ ·~l .. ·~~~··~~: ·:~l···· .:~..:o:·~l ..·.~l,.~~ '~~Il~ pel' month .. . , H.82'J 12, 24, .04 07 13, G93 20, 4,118 95, 52085: IS
 10 SI"rops, opeeial bondcd w.'rohOtl80 __ ••••• •••. ,., ••••• "'" .•. __ •. "_ ••• _•••••••••• _ _. _ . 2U .. , , ·.. · 1 I 11'
 "pecial beDded wam.
 hou~o (rewarohOllltinl(l / " 1 ) 1
 . 21 for imported "J,lirit" .. 221 Interest Oll tax npon sJllrit3 '" / ..
 

1·ut:>I ..... _.... _..
 ,;2_21~;,;212;2~~~~~~~.;;;;,.;~E~~~~~']I:~~.:~,;~.,: ~l. :l}~~ ~~m~~mma~ __ al~ __ 92~~mm ~~m.~_~DI • ........ ... "'1 3,2,:1 Ou 21.420 17 28.005 22 31, fa2 2~ 40, G!>8 50 43. G1I5 ,~ 24
 .............. 81,022 57 124. GOG 50 142. W2 40 101,760 70 163.2l3 Oi WI,036 581 25
 745.30824: 525, nS:! 87 373.7B-1 52 421,017 00 407. ~Ol 49 I, 0~2, (}18 60 1,038.445 1I2 26
 14.0\7,107 53: 16. 8t5. 479 77 23,926.60890 25.133, 521 71 24,073, G83 10i

2,2,310, 8119 02120, 000. 500 67127
 

..·..· 1 18,19250 48.09750 G6,I4700 [,3.57G25 6,(;9t60, G,73540'28 

..· ·..-..·1 ······ 1 ·· ·..1 · ·1 ..------..·..· 20
 

31
 

32
 :::::::::::::: iis:S90·i,3 ··..200:205·5-1 22i:titii·08 ··..260:487·62 iio:i;i.j·oi, ·.. ·jo6:~~;:iti ~~ 33
 .............., · ·1 8.003 HI 0.G87 52 3:l


86.004 29'1 e5t.700 91 029.89264 970.01796 1,102.357 89 1.003.552 021 j.~I.!I:l7 79,33
 ......... -. -.. 3~, 070 72 28,6n 2·1 20,lH 93 21.04Y 521 11.868 20 1l.:>78 76 34
 .........................................- M,W406' (4,67130,35
 

..· ·.. ··..,· · , 1.. 41,G02 so 3iG 08136 ---1---'---'----­ ------------.-- I

'rOlal 3,097.62047) 11.592,008 9S 11. '101. 373 1016.531.007 8319.765,148 41
 18. 73~~~ 32,-2:1. 43~707 [,7 31, 3~~: :13,678.007 18 33, 73G, 170 52134,3~~:'0:1 09 33,:.~ 1!15 
 1
 

·Per menW:1liqlloTI. I I
 ~--l-------I---I ------1 1
 37/ 

38 Brow!.,..' 

}'01'llIOulc,1 .'pcllia] liquor t;lX 11,558.0801 

70, SOO 41 

41 2, 2~;1, 6G,289 719 41. 73 3,6,,7, 

77,747 lSI 00 

OG 6,115,140 

105, t l~ 23 

4!1 5.819,345 

238, 155 49i
 14
 ~-~~~_m~'--M~~m.~~~nRm_N~~_.~ 270,205 221 2:1:1. ~78 56 237. GUO 36 220,7tH 62 ~48, 528 71\ :1O!.050 2J 2:5.212 47,3:
 

30 D~~~o(:/o.~~I~ ~~u~.r••.·.~I~~~~,:I.I:..:.:..:.:..:== :..:.:..:.:..:==j:..:.:..:.:..:~~ ~~~ ~~
 1


=:..:..::..:.:..:.:..:...:- :..:..:..:..:...:..:..::..:..:...I:..:..:..:..:..:..:..:...~:..:.:..:.:..:..:..:.:.. :":":":":":":':"::":':":'~1 80i_~ 637 57
 

'[·01..1 ·1~~2S,Il:~'!.!:1~2. 2\)0,009 H 3,734.928 001. 5,2'20,552 72 6,057.500 lJ3 1
 ".!, 955. 868!l'l 6.000.879:.l 0.310.1269' 7, ~~ 8, 25~, ~8 {~I D. 3'.l-l~0:17 841 9,304.679 72j 

3g 

.6:1jt.....tt taxed W IliG7 and 18Gll a' th" .me ral" .. cigars, and Wl'to r"lumacl ....JIIl \Ia...... • Cigareltes were La,,"'" in 1867 and ISllS at the saUlO ....tea .. "I~"ra, and ..·...re rolorn601 wi'" thom. 
110 

'BIPTS fro'l) 

Al'o'NUAL REPORT O}' TITE O~IMISSIONER OF INTERNAL REVENUE. 111
 

lid GESERAL SO d. 

A" 101..8 nnd oceupatioD8. -- -----,--------,-----;-­

187~. 1BiG. 1877. lBi8. 187.-. 1&80. 1881. 

AltnCI.RA .tllD OCCUPATIOll8
 

l<O\\' 1 AX.\Ul.lt, INCl.l1DIX'G l'KS·
 

-.U:l'IRIl-t:Ollllllllod.
 

},'pirii,. 

SI.lrItA ,Ii,tllle,! from what,wer 

2/ S,:I~I:~l;\i'l~ilI·c.i i'~~~; ';';;~ri~i~ ·1···· , I..····· ··1, ..·· , .
 Sl:;~ 11'I'~' :J:~.::lf:~·l';:;~~~) liP.pl~~:' : : J :.. 'l' ..
 ·············1·.. ····· 

1'.·:...1",•. <or 1:1':.1...... (<t) ...... $1. w,;. $00 ~b $:\(12, Ibb .,9$1.313. 2.lr..3 $992, G3-lo 58 '910. O~) 71
 $("':;.201 75(1.531. 0711 83 $1,09:;. Ill-I GO[ $1.127,950 25 $1.023,300 8'1 $1, 32J. 807 58 19.637.100 39 a
 41 51Ih". ,lI.LllIc,l (1'011\ 1ll"t"ri"l,. I 1 I I
 "I!lt'r lIulIl .,pples. v.,neh" . 1 1 1 1
 

""\:r:'Il"" Ca) _ ~5.1l12. 041 i).t 50. 708, 32:1 8151. 2!l~, 035 61 4.li33, S93 ~846. 700. 364 ~.o.

1
 51 ~~:::~'I01.~'..~~~i~~I.1 ~~~..~~.. ~~.a.~t:.1 IS 00· 1 .. :.5•. ~:~'.~:7.~~1~:~~:~~:.~~,.~~:~'.~~.~1 ~~'~~~'.~.~~ ~~:~~'.:.~~I.~·.~~·.~~~.~~ 009,1:::::: ::1 : 6 DI.lillo·rJu'.I,urolicm I.n: on I<'~ "'. ., 7.1';12. ~S7 79 6
 7 1);'1111",'''' "'H'd"l htx 5 v <> , , .. ....·.. · l ·..·..I..·..· ·· {2:,.128.819 10 '
 

8 H",·lilh·r.. :11111 cO'IOpouDdcrs of I
 1
 

HII"ol'l! 249. !if'1 11 252. ~·II 00 210.291 79 210. 06~ 70 1GO. 1'.l~ ~l 172.004 60 J7/). 145 1\0 If>!. ~F~ 07' 159, POO 12 183, ~72 92 lG7.9:10 23 O. 914, S~ BU, 8
 II D,., "rA...'llllIll'\"Or 4. 086. 39~ 77 :J. 991. OYi 06 3. Si0, ~69 09 3, S'j. 97.1 2\1 3, !:l/I3. (L'G ~~ 172, 2il3 85 4,322. 2l1S ~Il 4,45". :mJ "r, 4.621.587 "I 4, rm. 130331 4.041.71.:1 \.19 ~,~Il<l ••',75 2.51 !l
 10 whok'''' ,. ]i1\"0r .•... S34. 8:m ~o ~Ol. 020 9, ~W, 729 01 434.708 35 ~OO. 116 ro6 40G, 5?~ 72 us. 813 6ll 4:l!). t1IR 86 ~:;,. 91t, 51 44S.!40 51 <I1f.J,u:! ~9, lA, ~90. :lll~ S1 10
 11 :\rnll"f""IIll·~r~ ...f Mlil • (a). .. J.837 M 1. IS:1 35 J. 277 18 1.068 771 1, 31ft 86 J.71>i 53 2./'i16 07' 1. 4lU 0:11 1. 1M 431 ], 2H 671 I. HH 20\ 26.75;; 83 11
 12 ~ldl"nrwOrlnRlIltmll 1
 ..ac1ured(a) 2,890 00 2,liOO 00, 212~1 ~.ol 1,980 00 :!.210 00 4 360 00 6 880 001 4 7><:1 UO 4 0"0 00 2 !r20 uo 66:' ~" 6J 717 74112
 

13 SlllllJl" r"r ,]i,liller! .riril9. lu· I I
 

t'·lIIh·,1 fllr lOX port.. .. 7R2 fll) 1, 80r. 10 4, ~!18 60 6,890 50 17. 21~ ~O 10: 74~ GO! 18: 470 solo: 000 10 7: ~~, 00' 16: 159 501 :19:!lO9 ;10 JO~: 483 30113
 14 ,Uo'ill,.ry wllT<.ho"o..... 102, ·183 :10 !Hi.411 10 lOG, 2G:l ~O' 101.494 9/1 1 126. ~74 rIO 140.505 00 67ti 501 1......... I, 9~0. 2.1~ sa! \4
 15 for r!'O:I,II",1 .plrH. ..•. 148. 28~ ~O I~ll. 710:1 8011 130. OO~ 501 J20.4110 00 l2~. 511:1 20
 

l~

IS (;J:.~~~~I~I~~·h~

fr;~'~~:~~~:,'li:~~3~~~~~~

~~. ~~~~·~.8~ ~~ . ~:~•••••••.••••••• 

....~~ .. ~~.~~ ....

u •••••••••• 

~!'.o~!.~~

, ••••••••••••••••••••••••••••••••••••••• 

....~:~·.~~~.~~l .. --~~'.~~~.~ .... ~:~,~~.~~ ':t=it:~,··..:·:·::·...... ':~.~ ~:~! Jll 51"'''11'. "p,·"ln! bOlUlcd wa\'C· i
 hOIttl.o .0 ........••. 1 ••••••••••••• 1••••••••••••• 1 ••••••••••••• 294 10 225 :10
 20
 'V"cl,,1 bon.1ed ware· hlJU~C (ruwar~hou9'

., , . IUJ{) :.; \ , , j ; .. 

22
 

.11 

Inh,,",,'t on 

fur lax Iml'0rted IIpon ~plrit.99Jlmt : 1 31326 71. 809 
 ~~ r_,,:~;::;:~<::;::;.;::;::·;~ ~.: ~~ -------_._-- .. 

1
 '1'01"1 j52. 081. 001 12 58. ~2tJ, 365 I~ 1;7. ~611. ~21l 72 50. 420. 815 80 52, 570. 281 69 61. 1S.~. 50S 777.1(':'1, ~7~ 8<' 69. Bi3, 408 lei ,4. 31l8. :25 20 76.9(';'. :J"" 26 67. r,1 I. 208 (t!t IZl, l}10. J55 ~21
 

.. Toba«o. I I -.. J . =. , I.=,
 1
 .~ CIK""' oml cbel'()ot ,10. 140. ~81 11 10.969••8, 2b JO. ,00. ~,,9 2Q 11. ~30. 1« GO 12. Ill,. ~r.8 20, H. 206. 8W ~ 9 16. 00:;. 7Z4 761 18, 2"5. R~,2.17 10. ~O;;. 215 IS! 10.36...... 80, ~1' 10.077. 257 50 1!l!J. 1$6.1'142 01 23
 2~ C'j(lOrNI'· 1 6j. ~4~J 42 135. ~s.; 171 2101. ~IR 95 2>0"9.081 79 ~IG. ~~I 43 715.269 39 ~92, 9~1 29~ 972. "70 10 l~.!!l. 9N ,~; 4(04. ~Of' 01' (.:llt. :,:Ir, ~8 5,019.037 85 ~4
 

2:> )lnl1uf"olllrc", of e1l:ar& (0) ••. 150.728 9'2 1"-3,07(; 2tJ, lr.!.621 GI' 157. 736 ~~,1 150. !HO 73 143.710 34 142. ~'7:l 02 \4'1. b.'i(' 66 OO.89!I 00 97.002 19 10:,. 1:10 RI 2. .1tJS.l!O(1 82 25
 20 l'ulIlT 1. om. 03303 1.001. 407 ~I 1.095.69552 1,063.714 2'2 002. 13r, 35 f031,6ll0 311 Gil9. 1ll.1 I)~ ?is. 6:00 R7 736.02! 82 H~, 211 :>8 5QK !113 r,~ lr,. 7:<0. 2"J9 3f'126
 

27 'l'OIU:lCCO OIl' "II r!O!ocrlptlou8 .•• 'IU' 13:'.726 48 2~, 6:>1. 312 00 27,05.1,072 3825.320,158 0824. 7u3. 8701 90 21 170.1(;4 ~0122.8ilJ,267 GOI12r.,0~:I.H1 97 22,131;,~02 53 13.488,047 ~1113.9:,;J.410 JI 438.rol.07~ 46!27
 28 Stl......U' fol' tuhacco or 80U8" in- t I I I
 

lI'u,l"oI fOI' oipo' t............ 6.0111 20 6,694 30 8.009 60 7,002 00 7,863 00 6. 568 30 6, 767 30 O. 19 80 852 00 .... 255. 5l)2 25128
 2D StAInI'. for c1/oCRr& Inton.lod for
 1
 

,·xlH.rl.. - O' ••••••• 1

1

••••• 0.. ••••• .. .. (;ol 10 85 10 1:1-1 GO 24 00\.............. .. .......... 2!t7 so 29
 

30 ID~~~:;oo Ir.':.:~:t~:~~~e~.~ ~.~t:~~.~.~ .. .... .... .. 1 .. ...... .......1 4. r.!7 H 6. :138 1\7 " ~I" 117 5,011l 58 ,.23" r.6 20.790 ii2 30
 

, 

1 

I'
 

31, Do"lo,." u I,·,,/, ".haec<> (oj .... @li,582 51 100. 6r.O ~5 95.089 15, 95. ,II 73 87.011l :15 88.329 10 76.99ti 7ll 7\1, :11'9 15 48, 03~ 48' 43. 1:.1i 76 ~7. 846 ~H 1,808,523 Sf, :ll
 

1
 321 rol "n,In hmf 10hae'loC") 0,645 82 :1, :1l2 ~II 2,333 341 4, 9.31 [,2 :1.224 37 2.080 39 1.645 1Il1 I. 937 [,1 916 6'1 341 ~8 ~7t1 tJ:l 45. 336 93 
 

3:1 In lIIanufactul"t)(l tobac~ .•1 . 0" r: T". <)f)1t .... ! r: IJ

c,)................... I, ,00,400 !)., I. /lib. JI8 8"1 I, ,,0.,.••.) 4t1 1,679.01, 00 I, ,0".720 .0 \, S"·I. 422 4J! 1.076.0,1 6Jl1 2, eO-I, 53021 1, ~~3. 812 03, I. J36. 78620 1 

I. II'i!). 897 7s1 26.010. 65lj 19 3:l
 

... M/lllll("otllr"r~of lobaoco C").. 11.825 rd 10.IO!) 30 8.749 81 10,7M 80 10.488 00, 0.422 3" 9,109 Gr, K.7/;2 48, 6. "97 88 5. 117 ~!I r,.3!o 25 21s. H73 ,1 :u
 3r., P,·,ltll"r. Ill' I..b"(:,·,, (a) .••..••• ~O, 627 1111 ~~. 0/l0 501 :12, 4i1 9~1 :J2,899 301 31.247 63 ~8, 700 ~(j 26,25ll 13: :r~, 1l7u 2::, 11, 81:! G~I H. ~O:, 01 B. 200 ~' 388,9"J'! 5 35
 :J6 C"IIt·ollou. rulatlug to tohacco.
 I
 not 

ti.l"d 

,,~horwI8"

fur bordo pro· 2200 1 , .
 J .~...:.:=:.:..:..:::.::.:..:.:::.: :..:.:..:.:..:..:..:.~.:..:.J.:.:~:.:.:..::..:..:..:. :..:.:..:.-.:=:.:.:..:I.:.:..:..::..:..:..:.~I_ .5.000 88 3G 1


1'01,,1 ~~39. 79~1:.339 !1I1~ l. IOO~~O !l'l,~0. 091. 7:>& 07~~OOiiOSi :'" bit). 140 O~ ~2. 8,;4. 991 31 47. :J91.!Jlj8 91 4:!, lll-l. 210 ,0 26. 002. ~99 Oil 26.4(/7.0"';.8 689,005.,
 • i I
 

I. }',"unt~ liquorl. I ~ ~ A,.'.' .1
 12. 34G. 077 2G 13,237.700 63 15.0:0. G7B GI: 10.426.0:00 J17.573. i:r. J~7. ,47. 000 J~'Oll. 701.l~ 30 37
 

38 n ·w'·r~· .peel,,1 Ill>: 1 :l'.!G.42:1 44 22'2. Ga3 68 :)16, 681 10 212. &02 17 202.779 61
 :rr F or""'"kd 11'1"0"'............. 8•• 43.• ~4 62 II. 150. Ow !)o, 0. Viol. 39, ro 9. ~n. 3GO .010. 270. a.~2 83
 ::01.305 !17 1M. 3llil ~2 IY~. h21 :n IIYI. 8S5 ~9 187. !1M &2 IbJ. WI 67 ~. MS. 102 75 38
 

3g D,·..I0·.... in malt liquor.' .p~i"l I
 

I . I j I I 1
 

lax la\....................... 1'3.S3G ~5 11l9.0:.103 1119.802 H 250,888 31 2:06.187 tl4
 2.-.2.3'2!' 01 267, 2~2 00 277.417 57 21l~. 680 21 1123.242 41 300. ::l~ 2r. 3, 087.11~ 05 39
 1
 

Tulal / \l,144~oo:i'4i g. [,71. ~bO 661~;~ 11.937. OM 7810.720,320 08
 ~~!9. ~~ 13. ,00. ~~ 2JI~(.:l~\.!O'000. G~5 8118,~u:;;\i! 18. :.':lu. ,~~ D:!! 216. 3t7,lliO 1
 I ·,1=-==== 

Total. 

1883. 1884. 1885.

FISCAl. YP.AJl8 F~'tDY.D JUXF. 30­

1882. 

.. ···1 ..············,·..······ ······..···········1· .. ···········, ~:::~:::: ~:I
-----

__ 

41 

COMMISSIONEH Or~ INTERNAL REVENUE. . 113 

GENERAL SOURCES of INTERNAL REVENUE, fc.-Cont,inucrl. 

FISC"I. l'BAItS .ISD£D JUliE 30­

~~.J 1860. l 1810. _ j 187_1.__!_ 1~ 1873. __ I~

$23, 661 781 $14, 110 29 $13.615 431 :UG, 800 sa! $8, 3<1 50'1 $6,304 211 $0, 302 I~ 40 

3,24021 850 6R 1,703 511 6,981 09 32822 J7,975 45 1293:1 41 

1 1,;67 89 1.604 J8 JI 00 1 165 JU 40S 961 7,306 77 42 1 

1 :8, 609 88l-~ -"'Vj,"4'W94'- ",'" "-1---U'---";~

,,,~:··t,,,,~''',,,,..,J'~,,,,~ "::::~ "~::: ,::::1"
H • 

843,645 431 50~,438 31 300,54000 240,750001 180,6030'1 142,802311 I14,030 871 45 

187,017 821 123,631 20 21:1,202 741 173,6fjJ 19 134.555 68 104,500 30, 81.480 32, 411 

6370 20 7,4~1 ~~ 1~,:!2~ 601 14,GI~ Y6 1~,~~~ 72 74,7~~ 78, 32,IU41,\ 4,

,'.,'...1:",':"",,"'].,n,:t"'",,,. ";'.'J.";..'''; ::
 

1.266, 881 501 877, 088701 827,004 721 636 080 3~; 4~2, ~o;; J21. 401, 0~>3 06! 304,216 34/ 

,«,'"', ,.."I ","','""I.'" n','"'..I",,,,,,:,, J"" rn, '" "I",'",,'"J""n,"" 

61, 6, 2x(I, ~~.!J, ObO.14 9'!2;;~ "!" O. 3UU, 1~.~18 'l 8'1 "~'" G, S.')I, ~!' ••00 'OIl' 99 .,800,56.1 ro" """I 44 "''', n, " ',,",,'" "I ·1 "'",··.. """ ···1 r,,1 4, 595, 909 (f{ 8, 2U6, 830 03 8, 637, 39~ 97 3, 010, 042 081...... .. .. . 52 

1 11, ~8!l, 519 001 9. D40, 917 02111.0'20' 7R7 78 '" O1l2. 452 S5, 53 41, ~~, 50~ 3S' 3~, ~Ol, 6;;5 8{ 37, ~7~, ~7t 621 10, 1~2, 65~ Y5 14, .136, 801 78 5,062,311 62 139,472 00 5:!. 1,,,1,.38.6-11 1, .'14'8.J7 (II 1,672,;)8_ 0.1 I, 13U,OS. ,I~I j 5" I, ~05, O:!'J 6U' I, 189,756 22 I, 4l!l, 242 57 J, 074. OiO 701.............. 56 I 1 ! t, 134. 3:10 98 693,6b3 46 OU7,442 09 376, 860 ~5 • ••• . 57 J, 8:{8. 075 67 2, 1711, 48fl 121_ 3, OU-!, 6(J.~_ 671 S, 021. 4!\9 0t! 4, oIll, 30·t 321 3,746, 252 ~4 3,370,422 41 58 14, lS52, 25~ 021 16,420,710 01 10, 644. ~13 00 15, 342. 739 40, 16, J77. 320 601 7,702,376 85 6, 136.8-14 04 5l> 

34,31037, 29,453 001 ~2, 7~6 00 8,20(; 001 1............. 00> ---\---------'-----­ I 1

["..""'"'I ~,"",",' "I "', nG, G" >S,'" "', ." ~I ,",~' 00' "i'" ",... "I ",'~,'" '1 

18, 655. 6:l0 OO! 45, 071. 230 801 55, 60S,. '" ..I ,","" ~. " ",""" ""',"",'" " ,","',_.~ , 1R, 7:10, U95 :121 23,430,707 57 31. 35U, 707 8-8 33.5,8, 907 18 33,736, 170 6234,380,303 (10 33,242,87602-1 II 

5, 055.Sf'8 02 6,000.679 r" 6,319, 126 001 7,380, 501 82 8,2,,8, 498 46 9,324, 937 Sfl ~,304.S'0 72 III 28,Oti9 88 16,6tiS 05 15,419 9-l. 2'~, 781 02 8.861 82 24.778 62 16,73826 IV 1.256.&81 59 877,088 79 827,904 72' 036, 1lJl0 35 442, 2(1~, 12 461.653 06 364 216 3~ V 

~~I~ 1Ma, 01, IIG, 614 ad liO. 101. 166 87 39, ~40, 69l H 17, 778, 411 GO 10,27~~1 VI ' i 

I I 1

191,180,564 28160, 030, 34~ 211185, 2:m, 867 07 1«, 011, 176 24 131, 770,W6 73114,076.456 08102.644.74608 :==--I==j ==1 ~4, 925 50[159, 124,126 86 18-1,392, 8'28 34 143, JOB, 322 IOj130, 890, 096 90 113,504,012801102,101,016081 

it 

1

bBack collecti~~tll.:uedby eolleolora from Illlsourco8 otber than "pirits I1n,l tobacco that arc ex. 

1 

empt trom tax undor laws In foreo prior to AIlll:l1St 1, 1872. 

11~ ANNUAl_ REPORT OF THE 

E.-STATEMENT of the RECEIPTS jram SPECIFIC and 

FISCAL YY.Al18 I!.~Dlm JU~I!. 30­

Articles snd oconpstlons. 

1863. 1804. 1865.

Ban~ cir~ulation. I 40 IBank oircnj<ltion ...•......... , ..•.......... $2, OSll, 900 30'$1, 993, ~61 84
 (~ir(ml:1:tiou O\'I't'r 00 per 

ceULorenPib'I······I············· . 49 Banks, on amou"t of llotcs or p~r80n., &0., pa,,1 out 

Tom! .. 

PrnaUiel, (f~.

431 On.8sesoc,1I'cnnltio. ·······1 

44 P';:;~'~t:;~l~fO~. lI[19~~~~~.C~~ .i~l.' 45 U .. hcd States' shnro of lienal. He. ['oco\'<,rc,1 Ol' suits...... 

40 Pell:>ltio.rocoi"cd"oll comll"'" I"iscs...................... 47 Into..o.(..................................
 

1~ ~?~:.~: p~;;,~lt;';~" &.·c.: ~:Oi;OI:icli'

hI' Uuilcu 8tal<~" 011l0cr8 oi bor t hnu coll~ctorg.

Totnl 

TO'!·AI. ItII,CI-:WN; PJ'OM Al:TI'j CL~8 ASIJ OCCI11·.'·J'I0~8SOW 

'l'.\XAHl.J-:, INCl.UU1N'O l'H'X'AL­

'nEs 

COLl••:CTlOIt8 UXI)Jm ItI:t'lUI.P.D T...o\W8.a 

~O 1 J,hnufn'?!'\J'cs lind products ,,1 

5~

53 

• 

,,4 

55 

l)I) 

57 

~8,,9 

60 

qlo88 rec(lll,l" 

Sal................ 

8peclal t.."cs not (·]sl> hcro cnlllllomtcll.. .. ,............ 1noo'>lo 

LCJ;:lIdc3 

8llc"c.8;0"' 

Arlielc.lnSehclluloA.. 

Bnllk "I\!,ill'!au,1 doposits 

75,020 6S 

I I III 355 45 Ii: 120 05 

I ­

8, 37& 5~ 2. ,35 29 

~170 14 ---ro3.ooo 481--mo;362'70 ====1 I. 

1800. 1867.

$900, 225 III $loo,.nO 40 

52 50 8,805 581 

\ 1 0,022 58 ---------------1 

2,056,006 3011,003,001 8-1 ~~I 214,298 75 

$27, 170 I~I 185, 224 94~ 326, 131 231 308.512041 255,37577 

1 - _. .. _. . . . 

271,048 03 352,024 14 

341, 1i~,7 Ol 200, 05~ 09 11,50U 24 11, 17G n 

.. 

210,234 3& ~70, G-IO III 1

I. H2~8()3 1 20 U50:170 80 

===~-=, I
 I 

, ;: Adheoh ° 1 slampo '14,140, I m 20,' 0, 89-l, 9-l!\ I~, 11,162.392 14, 15,044,3,3 Ilj lti. 001, .18 00 MisceUoncoll" oolloctione ,10,218 57 709.550 73, 30,220,20740, 3.750,03732 :1'>1, MoO 00 1--'1---1 ' TOTALC01.U;';T10lCS Ul<DF.U I'K'I I I 1'Y.AU:O [.AII'S 31, 072, ~~1?3, 083~ 894 00(~,747.~81 02 253,7[04,120 49_~?~~~.~04 1 

RECAPITULATION, I I 

_~~~25-1l)N3,461, 854 43 36, :;~~748 15'57. 152;,~~3 68 ~I, 039. 07031' 

I 1 

16. ~!4' 0~9 ~4 36. 2~2, 716 ?!l 73,3!S.4~0 3:\1~7'P?,1~8 !l!. 531,33\ 31 I, GUI, 2,3 "IJ 3,4_6, 446 .~J, 9.9,,3,3.712 1I.t62,4.0 82 1,444.719 00 04,Oll3 871 1.4J,231 58 4,062.2'13 iii 4,002,28201 3,900, :l60 31 I I 1 

4,709.195 73' 5.200. [00894 9.806.014 25 14.144.4180513, G27.1103 25 2,741,858 2520.294,731 ,4 32.U~II,017 H 72,982.1590366.014.420 34 56, ~9'2 IH1 311,161 02. [~)6.7:,J 85 924.8'2397, 1,228,741 96 1' i 39.95132 246.15-188 630.57019:
 36.>.63093 600.S7843 780,2005J 1.693.12273 2,110,0,437
 ! 7liO, 723 52' 2.94y.20? 06 2.473.7~0 94 '.' .g;{~. ~03 71,
 

Tottl~ rt.;,~oiph fI'OUl- ,; ... r r: 1 t) ...) f': ') , ' I': r.:

I I Splnts ,,1,.6, ,,30.,0 30.3.9.149 53 J8,131,42. ~"I 33._68,17182133,542.0.,1 7.
 II Tobacco 3,007.020 47 8. ,>02. 008 981 Jl,~OI.37:J 10, 16,()'~1,007 83 I~. 76.~, 148 .II
 III ~'~r(Ueot",llilluOl'''''''' 1,628,933 H2 2.200.009 14 3,734.928 06 5,2'l~,552 72 6,057,500 63'
 IV Dank oil'ellll\tion 2,O!\6.006 30 1,993.66184' 000.278 1\ 21~. 298 75
 V PennI! Ie•. &c., eollo.tod '. ~'7, 170 141 11l3,600 48 520,362 70 1.142.853 20 1,450, 170 80
 V 1 ICollectionsuude r nlllOnled Inws 31, 072, 938 00'

,73, 083, 894 09,174,747,781 02.203.764.1~O 491204, SB 1.~O~ 34
 

~\JJllregal" rec~ipl8, iociudinR I II I I 1­

commh..ionsallowc<1on salcs .1..I 

of allhe.h·e atalups '141' 003~I!l2 93 117,145,746 52121l.12~52111TI0'!106.9Sf 17 265,~474 65 

L\~~O!1nto rcoolpt3, "xcI"al"" I or connui"aioDti allowed on 1 ' ...In of adheai"" stamp8 ....'41,003.192 93 116,965.57820·210.855,864 53 310,120,448 13265,004.938 43 I I I 1

lJ Collection. from apeclUo lIOnrcC8 of ro"onuO nO.... oxempt from tnx will be tound lu Table E, In ""porI. tor ISBO lind )'ellra proTlons. Collootiona in detail from banks and bank"...., howe"er, ..... ocn· dnued to 1883. 
114 ANNUAL REPOUT OF THE COMMISSIONER OF INTERNAL REVEKOE. 115

OENERdL SOURCES oj IN'l'EJO.?AL R,EV}I'NUE, ,.)-c.-Cont,inned. E.-STATEMBNT of the RECEIPT8 from SPECIFIC and 

FleGAL YEARS .BNDKD JUNK 30­ }·I5CAI. yg..R8 EKDED JUNE 36­

- Total.
 Articles amI occupations. 

I

I . I " I " I I I
 188<1. 1881. 1682. 18SS. 1llS4. 1885. 187". IS,6. IS,.7. 18,8. 1lr.9. 

I

I I
 Bank eirelilatum. 

$23605 40 IBank cjrculation ...•.. ' .•.. "1 folO, 849 18 $10, H9 571 $2,188 621 $1, 003 721 $333 891
 41
 clrClIlaholl O'l"or 90 por I
 •..~:'_ 8~~.~1...•..~~:.~:I $~~. ::1 ~~. ::::::::::::::I $5,3::::::i 40
 

41
 ceut. of cap;tal 269 17 11595 001.......
 70.


42
 Dank", on amount of Dotes of i
 I
 ~,5n 321 2.409.12) 4,082 34 __}08 22 43.1 6\ _ $25,(10(1 001_~4, 78~ 42
 persona, &c., pni(1 out ..... 11,627 92 7.682 1511 3,241 45 115 00 13,00870
 1
 1


---------1--------I 28,77:\ 37\ 4, 295 08 4,285 77, 782 351 44\ 84, 25,000 Onl 5,513,778 01
 Total _......•••......••.1 22, i46 271 17,917 67 ,~, HO 16 1,Il8 nl 13, ~~ 29
 1
 ===-=====1=== 

PenatlitS, &e. I I 1 I' I 

32,479 77 28, (119 75' 18, 910 J 19,454 97 20, 727 'i71 3(1, 038 391 2,643,088 18 43
 431 Una""'s80d p~nnlti('s, .... 49,385 25 50, 848 371 31,803 92 24,062 22 27,004 491
 I I I
 044 PeDllltio~ lllloll uU8tamped j[J. , 1 I I
 335 2S1 46~l 49 365 00' 285 48 190 00'1 81 00'1 13. 500 76' 44
 

45 Uruted Stat"" share ofponal. I , j
 

tio.' recovoro,l Uy suit.. . .•.. 108,142 291 117,989 05 180,816 17 207,896 08 131,028 IIII
 

• I "'rum""ts __ .....•.........•, 45900. 3.391051 22300 54352 S1920'
 

78,03i 10 44, 402 8;,1 57, 260 0)1 70, 358 ~7 35, 591 3~ 102,187 45 4,229,129 211 45
 

46 PcnaltioM recej\"I"edoon corupro· I 1
 1


224.096 78 112,736 08 81, SOG 79 176,095 46 2(13,075 96, 00.7R5 30' 3. 2U3. 000 H 46
 lIli.o. .. 92,221 92 202,952 201

' 1(11,412 17 78,750 12, 112,034 75
 5, 09S 02 5.684 051 3. 115 64 2, 622 29 I, 3J(l 66' 5,475 31: 281,380 261 47
 47 IlIt(·rc81 _ 6.:\7183 6,41446 31,624851 17,8518" 9.41655'
 4R I Costs _ -.--.............. 24.52732 27,r,s635,1 14,11030 16,90286' 29.694701
 1
 

49 , lo';'los, pODalt.ies, &c.. roport.,,!
 I I I I l
 by United Statos ollieors :=:'~' "I'" n, 00,_.._38_'':: '~="~"1
 :=".... ~'~ t-~: :::1 : oilJor tkID collectors -..•......... 1 ".-- - .
 ----------------,----------1 38.1.75;; 08i 231. ':!,8 21
 199;,830 041 ~;,803 ;;71 289,1+1 12 222, GIll Wi n, 578.27635
 

TOTA::O:~~~:·l:::~·}:~o~:.·~~~[:·li 1
 1
 281,107 61
 ' 4~84 4~11 419,999 Hli 3,16.007 65' 279.4~7 80


OLl'::B hXI> OCCUl~A'l'ION6 KOW I
 

TAXAlU.K. [NCI..UnJ~G PEl'· I 1I 1
 I
 1 113.297.98016,123,944,580 691133.623,43332'13.1,680.226 72'12!, 342, ;j2" 311'112,390,7603312,047,054,37042 Al.nt: -....... 98,833,311 29106,22~217 85,1~~,482,195 38110(1, 700,74' ~'"'."'OO,"I
 

COLLHCTlOS8 USOKR REI'KALIID I I--~------I----- -----==1==1====1====1 u_a 1
 I
 

b228,027 7:l b149, 140 9RI hSI,559 00, b71,852 43 b24,345 01 b22,73(1 25 425,898,393 801 M 'I ~;f:~r;:~~~,~~6i: ~~(~ :~~~~~:~~: :: ::~~~~': ~~~: ~~II ::~~~:': ~~~: ~~Ii ::~~~'. :~~: ~~I: :~~~~': ~: ~~ ::~~~': ~~: ~~ 53 Speoial t"x~s not elsowhero ~~.~~;~-~~~:' :::::~.:~~~:~~ ';;:::'.:;.;~ ':::::::~ .. '. :::::55':~~/~~ ;;;;;;;';;;j 3;'~::i;'~ ~l : 

nr~~~~CL:,;H: ::::::::::::: :::.:::::::: .:::::::::::: ,:::::: :.:::: :::::: .: ::::. :::::::::::::.1 U~f: ~~~ ~~I 'I •·•• rrl·.~l.·.qHH ••••••·H ':i::i:i:dJi';i ':i:757:iii:i'991 :':249:i~2 70, 3:-;4g,:iii'2i; ······1.94!'·7:j .:::::::::::::. 6~:~~~:~g~ ~~I ~~ 58 Bank capital an(l doposil...... 4.074.501 851 3,988,750 36 3,824,290 17; 3,490.913 13. 3.184.980 30: 1
 69 A,lllcsi"oslmnp8 \6.557.22965, 6,518,487 5116,400.420 15i 6,380,40513! 6.706,884 06. .::~~: 3~. ~~I :: 9:4.707 95: ~'. ~:19~ ~~:. ~I 7: 6~,. (hj~I.:~ ....~~'. ~45. 69 ....~'. 6~~ '~~l 2~~: ~~~: ~~ ~I 60
 1 Miscellaneou'. eo!locUon. ..•. 216, ~1':':":":":':~':':":":":':I~:':":':":":l.:..:..:.:.:.:.:..:..:.:.:..:.I=.:.:....:..:.:.:.:.:.

TOTAL COI.U:CTIOlfS USORIt ,I
 

llEl'[(AI.EI) l.AlVd , 11.711,842 ~I Il,016.sG8961 )(1,512,988 lr. 10,300,9769710,190,45836
 ll, 21S:"~lll,S;H, 783 84113, 11;9,~? 661~~~:: ']3 _265. ~6a 07 __2"'-,-~~ll.286, :~~:977 37


, I -'-I---/-----j-----------,--- .. RECAPITULATION. I I I
 

Tot,,! reee,ipis from- J \ 61.185.508 79'67.15.1.9701 88 69,873.408 18!74. :108. 775 2°'176.005,385 26, 67. SIl. 208 63'11. 123.649. ,L55 42' I
 I Sl'irits 52,081,001 12 56.426,36513' 57,469.429 72 rl().42U.811i 8052.570.284 69
 1
 38.870,140 OS 42,854.001 3147,391,988 9\ 42.101,249 79 26,062,399 98! 26.407,088 48 6S0, 965. 080 55 II
 U I Tobacco 37,303,461 SS', 39,791>.33991 41,10654692: 40,001,754 67 40, \35, 002 t15]
 12,829,802 l>l 13,700,241 21 16,153,920 4210,900, 61" 81, IS, OS4, 9.'>1 Ilj 18,230, 782 03'j' 216, :m, 180 09j III
 JIll Formo.ote,lllqnol"l! .....••, 9,144,00441 ' 9,571,28000 9,480,789171 9,93,7,0517810,729,32008, 28, 77:1 :171' 4,29', 08 4. 2S.~ 77 782 35' HI 84 2".000 00 5,513, 77R (II IV
 IV Rnnk circulalion .'......... 22,74627 17,947671 5,4ilO 16 1,11872 13,90.1 29
 383,755 08 231, 97821 199,830 04 305,803 ;;7j 289,144 12 222,6S1 19 ll, 578, 27G 351' V
 V Peuahi"•. &c.. collocted...... 281,107611 409,284 48, 419,999 411 346,007 55'1 270, 197 SIll
 1
 VI ColJoe'io1l8 nuder repoaled I I, I
 laws ••.•......•••.•.. _..••,., 11,711,&1294, 11,016,86896, 10.M2,988 87110.390.976 97,10.190.458 36,
 _11_,_21_8_,6_33_8_6,111, 8:J4, 783 8T:J. 469, 919 66,11, 478, 695 431_265,0_6_8_0_1 _ 2.1,3_6_0_7_4'1. 266, ~80, 077 37 VI
 I ' 

I A.e:groI!ntero,ceipt6. including ----------1-----------11----­

cQnlmit:Ls,ioDS KHo\\'c(l on 1
 sal"" of adhesive 81JtlllpS ..•illO'545, 154 23 117.237,(18681 118,005,184 25111,997.725 491

113,018,466 lr.
 ~'~""" ,~. 1


Agg'rt'J;tlte recei'plA. cxc1ush"o I~ I I '1 

n •.'!' 'T"'~:'"""I''''"',.'" 1'''' 00'. '" ''\'". "':.'C' on. ""~ of commis~loIJ8 allowed on 12:l,081,916101135.22~,912 3014.0.523,2737211-14,553,344 86j121, 500, 03983 112, 42J, 121 (17)3, 321, 387, [,85951
 ""los of ".111"8;"., stamps .. '111(1,071,"150(1116,768,090 221118,540,230 25 110,654,163 37 113,UO,621 88
 1
 1
 1
 

b Ruck collucliom~ rcturne.... b'y colteclUr::i from all 80ure08 of·hor than 81lirits .and tobneco tbat oro ..SOO noto .. on page H2. OXQillpt from tax uuder l:"v~ in force prim" to .Au~tlst I, 1872.
 

,.1245 1 R--9 
__ 

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

__ 

- ----

116	 ANNUAL RBPORT OF THE 

"1!'.-TABLE exhibiti1l!/ 1},6 PERCENTAGES of RECE1PTS jl"01ll SPECIFIC and GRN .~a"'6 b!1 fUical year! j"O"L July 

A Por cent..lper c"nt.. ,per cont"IP.r cent"IPOl' coot.. ,Percont., I'lieles and ocoupl\t;ooa. 186·1. 1865. 1866. 1867. 1868. 1869. 

------------1---.--------------­

AunCU:8.UW OCCUI'ATJOJ<8 "OW TAX ...• 

1lI.F., INC1.l'IlING I'~:NALTJJ\S• 

.spine.. 

Spirits dl~lilleol fro",­ Whllt"\'el.lIIRtl'rilll~

llrnl il\l~ other 1hno )lrtlpe 24.270448 __ !.829~~8~. 0:;82~1

Afll,lea. l'e:,,·II,·", or ~1'Illh'" --.. .0050B7 1\lnluT'iaI8ol})orthllUnltp e.9.1)6nches, • "I' J:r~pt·~ --.. . 688~O!

WIno hI 1m lI"tl0ll of ebnmI'·IIt"e, &c.. .. •........• .1104010 Diiitol i1h'rit,'tJ, »<.'r dil'lIl tax on '... .• .. __ . •.•.'.... I>i.lill,·rs· 61'''0;111 tll~ ... __ .... .1l41847 . 02~370

It,·elifle,, ,u,,1 CnlllPOlllulcr. of liquors.. . 0;O~18 .023105 

I 

__ ·.·.. · __ 1···. __ · ·..·.. ··1· .. • · ..· .. __ • . . __ -- .. ' . 

.091184 .326468 .455924 I .318741 

I

I 

9.391420 10. 640~75 7. OI?O~ 20.7606:;:1 .00466-1 .001038 . 00210~ I .O'JlJ353 •. _. .. .••...•. . .•. . S:H742 .032658 . 0~100 .102551 2.511l5[,8 .010717 .030'261 .040900 . flJ93r>8 

Denio... ~~:;;n;,:~lfl'i';O;::::::':::::::: I:n:;~g~ 11:~~~;~~ :~~~IJ l:l:~m I:~~~~~~ I l:~~~:

~~~11i~I:::C~\~~:~~I~ ~.f:~~~~t'~oi~l;.~d··_·"":::: :::::~ ~::. :::::::::: :::::::::: ::::::: ~:: ::::::.::.1 :~~~~g Stamp" fOT' <li.liIl",1 'I,irltlllnteDllctl for oXlu.• r' _.....••.•...•..•••...•........ _ . (li... tilll~.'.v '\'t\l"'bfl\1~O _ __ ".' .. 120114 

~~;;~i~~r~~f~ciL~,~I~~l~~C;·li~; ..~;·:::::: :::::::::: :::::::::: :::::::::: :::::::::: ::~::::::. :~~~~~ 1'01' Slock till hall') • .. .. .. "... . 1140828 Gang-cro' fe.·' ill C~C(''''' of $250 ]lor HhJllth •••.••. • . _ ••••• _ ••.•••••• _ , .O:!8011 

St,a1JlpK, ~p(\Cil\l hOlltlC.1 wll.l'chOll$lj • _. . .••.... _ _. ••••••••• 

I'\oIWcla) houdcd ,,,,oflr(')wUs.o (re· 

lnl~l~st~~T:~::;:?~~r~Wi;i;;:::::::::::::.:::::::::. :::::::::. :::::::::: :::::::::: :::::::::r:::::::: 1.'0101	 25.8OOO!18 :;l. 8720~5

Clj:llr6 111111 cher::U~~:." i-1. 071670/1. 455:56 Ci;rlln'llca __ __ . . .007079 

l\lannt'm;tlll'cr~ of cig:u8 .. _ _. _.. .. _.. . Snuff'. .... __ .. ,..... I .205070 .13420R 

Tuhllcc" of 1111 rh·.~riptiolla . Stalll'p~ for tolHu:co 0(' :mu1I' iufclldl'(l fot' <><I.ort. . Ci;.!:HI·~ hlteudctl foI' ~lxpOrt.

Dcaler8 in It'nt' lohallcO 1I0t over :lU,OOO 

l'tllIl)(18

In 1"1\1' toh:ICUO. . ,... 

,.et.oll,ln lear lobocco in I1lltl1l1f!IClllnJlI tou,,,,<:o .. __ 

Mnllnfa"tl1~'cI8lIt t"bacoo P",I'Il"'801Iollncco 

Coll':C;tiOUK rulAlill~ to t(lhm~(m Dot 

othel"\'\'l80 hor.,iD ]lrovidcd for 

Tot"I __ 

Jo'n-InOJlfedli-quor$. 

I 6.0·19-159 3.7117205 

__ . _. 

}·ermont.<ld Iiq."01'& . .....• ..•. •..• 1. 808~51 .

1 1. ~5232 2.! ~;,8 2. 9730:6 3. 00!',~99 Bruwt'ro ~p.·tlIal ta~ .. __ .. 05ti587 . 0~682f>' . 033904 . ug9~09 • JoII3.l:'> . 146888 

D""I",." iu lunlt liq""",' "1'ccinlt01 , _--_'_'-"__I~__i I:.:.:..:.:..::.:..:.: :':"::':":'_"_'_:,:,,:,: .._.__ 

Tolnl. __ .. •• .. ..•.. I. 11;;1838 1.1- 7691122 I 1.6711136 I 2. 2779:l7 3. 115.111 ~~487

1 

Bank cir'lflat''"'' I 

Bank clrolllaliuu 1 1.75&lIl!O .944284 .318496 .074989 .012377 .008817 

circulntion OV6r 90 parceu(.. ofCAp· , 

ilal , .000017 .003334 .0016~ .000531 

Ba::~'})~~llr~~~~I~~~.~~.)~~~~:.~~_ ~~~~~.~~' ,..•.•..... _. __ . .. . OOZ265 • .000924 .00lOO2 

T,,"d __ 1.7550;;0 --:O:U284 I .318513 ----:0H05B8 -:-oi4996 ~i0350 ==-=l== 

a Cl,;tal'eUOl4 were tAXod In 1867 ...el 1868 at tbo ....100 rAtea all cigA"", and "'"rO rot"l'Uod ...Itb tbom. 

.. 0077.10 .0064311 .0053G:'l .022308 .044986 :532'lU --1--' I....· ·...... .02W'15 1 

....... .. .• -- --....-- .........
 I --=.~----:':':":':":-'-I:':"::':":':':":""!:':"::':":'::":": ~::..:.:.I

7.331538 , 15.400179 5.a~~;rr 7.432729I' ~07071 14.640592 I

1-1 --1-1-.­1 II. 7~~1?7

10.700362 112.6130031---;'-:;;121 (28. 162594 

1. J~::;lfl la1. 377(198 al. 5-13920 I~l. 0~7788 • u0057S I __ , .01)20·15 

_ _ - '1' 054Uit7 .224500 .300227 .3@0815 . 3~84U9

3. !l090Ui 5.733u96 7.818a20 10.52»837 1 

' __ .011367 _ , . 

• ..1 · __ .. _ . ''_ 972230' I .. 

COMMISSIONER OF IN'1'lmNAL REVEKIJE. 117 

BRAL SOCRCES of IJ,"1ERNAL REVENUE 10 tI,e <lGGREGATE RECI-:JPTSoj th6 

1, 1/j63, 10 June ao, 1885. 

l'~rcoDt•• I. Perc~nt.., PlIT e,mL,1 Pt}(.ccut"1 POI·C.(lut., t Per c~nt~'1 P(,T' Cf'lIt.'j Pt·r(·ont., IP(l!rCollt 'tIPcrC~ilnlt.,

~~!~:~~I~ 1876. ~~_~I~

..._330~431--._il5827ir.-4i:i482·,

20.856211 20.777074 24. 7J!l.1(J.~

.01lIiOOGI .11001115 1.148539 1.320455 1.5~61~:1 3.5057B6 3.94627:; .1.92,.'51 

.56013" . l;(;'jl76 .72:,'1.77 

1.031524 

1.21639-1 2,5:l:.5~? 1.4938.9 a.~.~~~79 I. ,,6,5-11 .82I1"0,l .001289' .00\:1:18 .lll1l05U I .001221 · 002840 .002'250·.003233 .0112875 

...... __ . ,. __ ... ,... • UIll;20~

.•: i649341 .17:l380 .220270 .130106 .20'l.5fJ:1 I .2llU21!4 . 278~35 .16:n:18 .076351 .093052 . 10~!)14 1 .004605 

.013223 I .000508 .003120 

:::::::::: :::::::::·1:::::::::· :::·.::::::t·::·::::·l::::::::r:::::::r·,::::::r::·..··r::....:: 

;~: ~;~~~~. ~~: ~~~~;~. 3;: ~~~~~ .~~: ~;~~;} .:~: ~~~;;~'~~.' ;;~;;; ·I.~~: ;~~;:'l:; ~~: ~~~r.:'3 45: :::::~ 1 46: ::::: 

--=---=I==="=~=='=I=:====I=

3. Oi57~O 4.5618.46 5.7IB313! 7. ~01620 .OIlr,67 . 019~';3 .u2'J588 .00,,642 · n67269 • U9R737 . J2'~7lil .131:118 .2U17811 .2913'>17 . 37i2~0 . 9485:l~

12.9ItlB8:l 17.452480 18. 26U310 10. 5623n 

..: ~~~~~~.~ ..: ~~~:~~ .....~~~~~~. ...~O'I~O~

"._i080ili· "'_i53920' "'_191f.si!' "'_olii;879' .. ... .... .... ..... .50'2005 .673671 .830571 

.0154C2 '014010 .011;974 .........
 

.................... /
 

~750 23. 31lJB7G 

=~==== " 

3.2B3123 4.97165l) 6.078707 .128272 .159:;44 .188007 '''''' -­

UU395,5.l31200T'O:2G7314 

· ~350 I .0:666 . • 

.00096ll I .004153 .000249 

.000IlOO ••••. ..• .000125 

.001l3'14 i .01;;>191 .006727 

i.-7660i;4r.. ·~2-2ili;3·

36.043178 42. 155.'0G .00311\16 .00U147I '41418'11 .. 1.454562 

.4,12i37

4.3?7~8~

.007016 

1. 458291 

.0104()3

.044440 

039100 

}.0/l60~

. i'_145i-io' 1--'-r,osio2'I1.151043 

41. 261005 43. 3~954J9 43.109338 .OUOOIU	 __
 .
 .01~@05 .. ------·1----·--·-­

.280410 i . 2257~2 .21[,155 . 1~12a4;

4.~1011;7' • MilS.'; 3.60,,;>8.} 

. -1838.0 3.4?"0~913'~::~4!6 .4290.,1 .3/ .0.19 . ooon~l I .00161;3 .001000 .0011173 . 002'.13(; I .1102614 .0011:12 .0018!,7 

.012·166 .000708 .001510 . UO:I~(i4

.11:18971" 1I02i07 .0822:lh .081):101 • 1MlI02 . 1~J-1139 .112340 .1101107 .059:47 .055WI .016107 .036460 

.893479 I .80680& 

40.176349 41.07355:> __ .. : .. 

. 1~9<18S . 1405Gl>

3.~~8:!~~ I 3.4~hl~7. 

. .'.)]l~~ I .3~9J.10

.01'IW62 .0011r>5 . 00li82 .001910 

.006202 . O\f,] 011 

.091:156 .1. H'93'.I .IVa4;'5 ,1ll75:l6 .036924 .038-153 

.00926'. .000198 

0.05110:13 9.173060 9. 3;'.'~'fl26 I9. U75M3 10.28.8370 10.63,,210 

======1'=='=='=:==
 

.042570 .0.'\920l . 11;;~05

.1-1,,107 . \:16:15" .1:>0,,69 1. 0116'1l .96:;246 .9ll:,IO:' ~O. 361986 21. S31:;5~ 21. 0165·10 

.... ~06~~~...: ~~~~~~ .1 ~~~:~~

''_iO~i;i;G .07i-iiil· 093520'
 

.0,19138 .00Wli .002&15
 I. 591~;32 1. ·144171 I. 3711~75
 

.011280 . 01l~8l;81' 008674
 . 04:1:;20 .036752 .029911
 

.0003661 .000019 -­

.220025 .26020" . 366"38 .1299:m . HI9HI .1:12;'04 .920790 .0:,741>8 . 79lfll3 

22.73,1594 22.70088S 21. 685575 

.... ~~~7~1 ..... 006:)~~.1 ..... ~06~~~

--'_Oi9itio' "'_OK6i51'1"': 07i;4ia .001961 .00H39 .002830 1.3405!l(1 1. 51 !l13S I. ·197317 

.007353 .00001"2 ,OO9'~07 .027289 .029613 .027430 

1 , --.1.-- --. 32. 386330 33. mooo 93.11-14327 134:&i'4715 36.086927' 

7.811342 

.2071)00 

. IlO:,9f,8 

8.174300 

.0:526 

.015758 

.000437 

.021721 

S.6;'2006 

.23889-1 

. 174035 

9:064935 

• 000062 

. 000126 

.00illO 

. 0~307

I 

7. llIlll659 

.204824 

. 1572M 

U71737 

-~00814
 .000244 

.0105\0 

.0'20577 

7.81211<>1 7. 025770 8,5270;,21
 

.181)832 .IB2092 . 191546
 . 101205 . 15'J,>I!4 . 22,,826
 

~7:0G7:l72 7"'9-1H24 I 

• O::~· . 0~~S39 ;-.~:903' .0000il0 ..- ..--..
 

. 006553 .002724 .000103
 

9.015529 

.1780114 

. 2~4&;7

9.418420 

.000293 

.000001 

.011911 

-:OU>309 ~56:l1~006 ~2'1O~ -
_________

----

______

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

118 ANNUAL REPOHT OF THE 

F.-l'.AJJLE ex/tibia,,!} /lie P1W(;BNTJGi~'8 of lt1WEIPTSfrofll SPECiFIC nu(l GEN­


ERAL SO URU,S, ,S·c.-(;outiuued.
 

Artlole. RDll orcul,allons. 

AHTICf.Hb .\:~D OCCUI~ATJO~8 NOW Th:t· 

AlJU: I.N'CI.UD1XO l~E1\Al.'l'III,s--CO(jt:d. t 

Spirits. 

SPlr~.,"t,~~~~~:~:~~,~~~~1;i" Mllterulla oth~"''f than ~a1Jet.'
 

Applcs. pcaeho., or j(l'epoa ..
 

_ 

Total 

Perl/lim/.d liquors. 

Formonl;Cd liq~or Browor...peclul ta"
 Dealers in malt liquor.' spccinl 1,11:(
 

TotoJ 

Bank cirC1tlation. 

l'Or4JOllt"j I 

p~r"ollt.,\poTC(.nt.,\pcrcent.'1 I'ul'cont.. PorceDt·" 11184. ]885. laBO. 1881. I~S2. I 18l!J. 

I~·--------

__ .. , __
 

Matorlels athol' tbulllllll,lea, peaches,
 or j(1'U]lC8 4. 181(190 \4,,-.002396 

'Vlno in Imitntion of chnul\lRgno, J:c 

Dl.tUlet'ics. ]101 dle'l1 tax on ... --' ..

~~~W~~~:l~:dc~~:,~::~~nd'er';~i:iiQ';O;'~:: ..:;;~;~~...:;;~;;; Dcalol'8' 3.183325 

'Vbolesnh, liquor " .. RetnilliqIlOL 3.350785 · .. .32641>4 . 3~B'152

t ·.-/­ - .. " .•.. ,.-_ _. . 72607~ \ l. 127620 \ --"..\ \ .. ..........•. .­ . .744537 .7i70ir, .841620 1.17684"­

43.2!l4668 46. 8t6211 58.081880 5-1. l1l93~

Manufncun'Ol'o .001436 ot' stili .. gg~t~~ I :~gg~;~ , 00277~ St,W8 .003502 or wornl8 nUlIHlf.iH..turc<1 ..•.. -' ~'"

St,,"'ps, Ii or (!i811Uc(1 spirit. iutcll<lcd for ex· I,ort .:..................... . 015~50 .013004 . 0()(J~20 .OOM:!I DI8til\or~' "'''1',,110\1.<0 ,1200~8 .000·19S · .. ·· Fort'octitlc,l .j:/irils .106969 .000003 Wbolesah, H(llIor (lc"lur8' · . 038018 .000007 For .tock Oil haDd .. , .. 

Gaultel'''' fee8Jne"ccs8uf~250porllloulh __ 

Stnmps: . ~,_ _ ••• __ J •••• r •••• -, - - •• .000'.21>3 Speoiel bonded WlllOholl80 

. 

":;;~;~r:;;~;~3I 

3.028930 3.1llli!>79

.:114080 

.000800 1 . 2\1~463

.IM202 

3.780313 

.369000 

.001021 

.002401 

,149376 

4. l28025 

.369596 

.001062 

.002311 

S!lcci"l bOJUlell wl\rohm18C (ruwRre.

F~l?i~~i;.~)tc~i~pirii,;....::.: .:::::::J.: 000-.!29 1::::::::::1: :::::::::\:::::::::: :::::::::: :::::::::: 

Intoreatontnxu\lon8pirit.s · .. ·1 .127689 .000023 .. 

Total -\--'-----­ 49. ]38430 "-9. 458.\60 147.502754 ',51.232659 63. 210~15 60. 052068

. T"bacca. I'_. • \ ." \ Q1ll'ers RlIII (,h~rooI8 11. 40.k.7, \,11.804323 12. "-042.f'" 11.639116 I 8. ,,26"-00 \8.963874 Clll'nrcllc __ · 1 ,r"Ha7 •701320 .601111'l \ .640660 \ .3734)69 .471020 MnnufllClul'erS of c'gnr. ,11641" . HJ1783 .007802 .06t\i5-1 .080556 .01)3523 Snutr ..................• . •.•...•••••1 .:)()Uc.jf)p. .50jr,76 . 52B:15S .50i0411 .3G8673 .4:)2712 Tooacco of all ,I"serlplious 17.001871 16.816·10"- 17.0189,15,15.249771 11.091469 12.411734 

8l.l11"~IS: I

Ii (II' tolHH:CO or ~n\ltT iutcD(tcfl for 0):­ port OQ5275 .00408i I .00.1364'[ .OQ0580 

1"or (li~'\1's illtouded for export...... .000043 . OOOOOJ .000092 .000017 

D"nlcr", III iellf lubae"o not 0\'01' 25,000 pounds ........ .Q03~·19 .051878 .00384~ \ .004i87! .001657 III leaf .tohacco .070938 I .056707 .001310 .033000 . 0~I54S9 .042560 Relllll, 10 loaf too"cco....... .0010<1 .001212 .0013\7 .000631 .000286 .000'lH 

In.m'\1lUf.::'tllrc'l ,1~~l1CCO L49~~2~ 11.45:;~~? U2~?52 .84?0~4 .031~.00 I1.03IZ4~ Jl.fanuf,\Olurcr. of wb••"l.O..... .00'00/' .006,G3 .0001)5/ .0039.5 . 004~08 .004,3. 

PNldl,m. of tob8(";0 .••. .023050 \ .010:138 .01:;551 .010205 .01189" . 012632 

Colh:etiou8 ~elilt illl:. I 0 tollac(\o nut 01her· I ,,·lS0 ht)fuUl llro'\"lded for. O' ••• O'. •••• _. , ....... ,O'. -\••-_ •• _. ··1·-.. • .. •• .. ·· .......-' -_ ..•' _.. _.' 1-··· ...-'
 

BQllkcil'cnll>tlon ........•.......•...•.. 000190 .001380\.000138 .000051 • 1 ..
 

eir~~~~~~~.~'.".~~. ~~..~~~.~~~l.t:.~~. .. __ 1 ,- O'., .

Ba)...~tt, on tlmollut or Dott."2t of 11\~r:lOD.8. • - "'-r: . .) ,..~ 1 ,.... ,.'" .)<0) &'c.. pnld <>ut. .. _ _.. .022918; .0010,> I .00.7,a i .000488 .00030' .02._38 

Total --:o23w8'r-:orow,----:'002ml--:QOO;:;O 

~=== ---:0003631 .02m8 -===:=-=='= 

.013288 \ .035500 . 

.. 

. 

l .. .. 

:~~~~g :~~~~~ :~~~g~~ . :lC~5~oll . Ml~'~1 .7'59~~' 1. ~909_5 .705643 .61-90.', 

r'.2Il6I)SS 4. ~3iJlj60 6, 05~456

\4.3l3511G, J. 206161 .133381: 

_ 216830 [3 U62221 . 32. 2~981 }'J. oor.oZ:i I~l. 431592 i 23. 480438 

I. I ' o. 91.5~0?\\ 0.749120 10. '1903~? '.ll' 3;~OO~ \'14. 4~I!O~ \ 16. 78~185 ' ]61,42 . 143813 . 1:;'11_9 1 . 1.,36, ' 1<4,8, .16.1280 .2'l6741 .106813 .188000 .1995111 ,26:i8ll~ .267044 

10. ~6~8 10.090076 Ilo.9S-l0B5 I

l l. &12B3~lH' 871591 \ 16.216509 

\ 

1 000006 

CO;\lMlSSIONEU OF rNTERNAL REVENUB. 119 

F.-TARLEe..xhibilill!J the PERCr':XTAOE$o/ RE'C]!.·/PTSj7-om SPECIFIC IImi OEN· • ERAL SOURCES, ~f·().-COlltillUCU.

Articlos Ontl occnpatiolll'. 

.AHTJCI.KS ANO OCCU1"ATJON8 NO\\" TAXA· 

In,~, L~CLu.uI'NG PH~AJ.""P.S-Cout·tl.

Penalti••• <f:c. 

UJ)!lsSC$~cd pennllic" __
 

Pel!alth~N 1.lPO~. 1l11!'tarn.l>t!d ill8.tJ mnouts
 Uulted Statt:~ ~ha.I'o ()ll~el)nJtles rcooy· cud b~' suit,;...... Plmaltit:15 rec(dvcfl on comprOJlliscs IDlcre~t .. Cosla . 

Fine', pennlties, &C.. reported by Onited 

Sllll"8 oftken< other tI,nn colloct01's 

..,.. I I I Por OUllt., Pet' cent"IPor cent.,.POT cCllt.• 'Pe,. cent.. Pcr CODt., 

,~L_~~~_~_~~~I~s~1 1~69.

I I I I 

. 15SlHii .15-1470 .O!l9230, .096034 .114990 .148075 

, .•• "I --- .. "1··--------..---, _. -·1' 

1 

--- . . .035r.1.1 .087180, .132,18 . HI282 .315196 .•.....••• . 05~-J2 . JOU850i .097734 .0978'22 ,077251 : 0024261 • 00~fj1)81 .004203 .003332 .001650 

1 .002274 I. I ~71GO!~129 ~7620 ~79761':':':':":'::':":':':':':':":':':':':':

Tolnl I~~

TOTAL l~HO)tl'I!ItCIl"TA<HIS 

An'flCI."~8 .\~lJ

OF ,If:CRII''J'1l 

OCCUl'A.. 

'----1 'rtON8 ?';Qw TlLXABLH. INCLUD)XG 

1'K"Al:m:s 

pnRCJ.:lSl'.\GRS 0 ..' C01.LF.C110~6 U}\VJ':U 

HEPJl:ALKU l..AWS. 

Mnnufncllll'f" '\lIel prvund8 C1'()88 I ",,\lip'" .. .. .. .. ... ... .. ....•. 

.. Snles . .... .. ...... __ ... .. Spec;,,) fax.'s not ol.owhoro ollumoralou. IlIcom 

t,~~~~~~r~~~:::::"::". ::::::::.:::::::: Al'lj~ie, i!' Sehedule A BrHlk cnpltal Bllli d~po,lt... . .A,lhe~iyc "11111l1'S . •... .. ...• 

Misccllallo"u$ eollec!iou.,..............
 

'1"'0'1,\1. PRnCf-:S'I'Ma:s 01·' COI.l.~r.YI·JON8

UIWKI, "m'f:ALy.n LAWS 

REVAPITULA'rION. 

37.100668 

.. I 

30.921068' l!. l)'l-l!)j3 , . 120560 4. H3GlS ,17. :;2434:11 

.. 2656101 

.5l).:SSI

.666455 

5. 03~I'JG

.601>699 

.2464~6 . 3675871~8W _.~~..-:.~80'16 ----1----1---­ 17. :m1906 18. 382625 22. 953881 2:;. 3~29311...:~::73069 1---­ 34.720.61" 40.9'22403 34.420566 32.2-l6052' 2.090338 4. 60WS' :1 622414 2. 790604 3. 2~4880' 3.0:;7156 1 1. 92405. I. 287294 1. 5039ti8 2.40396'l 5. 128013 l. 6-1-1975 4 :;4940-1 f,. 124~I141 fj.21!!0!5 6.211:,46 If•. 10lJ2C.1 23. ,,-n953 24.824877121. 6&10U2 21. 7:1%64 

---1------­ ~: 8003-12 . 82. ?68014 _111. 617375 .!~~161191

1 1 

:~~g :+l~~~~ . 5~33~i . ?:iS300 ,I)!>HJJ 1. 361il46 7. 7iJ870~ lO.2flo-l21 .0179-16 .01&104 

76.6570601 52.826931 

Pe"c""l'''~es of- . I 1 I I' I • It"oeil,t,< f,.om ."itH. ...... ....... 25.800098 8.l!72005 lO. 10~3621 12.613003 9.758121 28.162594
 Receipt" from tobacco.............. 7. 3345~1l tl-40017D 5.817Q27 7. ·1:12729 fl.7970'71 H. 6~05l)2 1 Itcec;pl" rl'C)m f"rmenled Iiqnol"~.... 1. 9548;IS 1. 71;!)022 1. 117!1I361 2.2719371 3.115:'111 3. !l1l"-87
 

l~ec~'i p.l:-J':II?' uall~. ci "cul"ti"ll .. . .. 1. 7r.~?2~1 . ?142~ . ~18~ I~i ' ~80~~8 . ~~~!)?~ . ~I035~
 I multI"•• <l.;<... c"I1",.I"') ........ .160260, .•·16.6" .367,,8, ..;48._41 .10",43_ .548046
 

Collectiulls lind",' ,."pe,lIo(lln",•.... 62. S9n:I:I2-, 82. 7GllOH1~ 61737512046119! 76. 1 52.8269:1l
 

Total .. __ , 100,0000001100.000000100. UOOOOOIIOO. 0000001100. OOOOOU 100.000000 
--

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

120 AXXUAL REPOI~T OF TilE eO)DffSSIONER OF IKTERXAL l{EVEXlJE. 121 

F.-T.J.BLE ,.thilJilil1!1 III. ['ERCH,YTAGES of RECEIPTS Jr' SPEClt"IC al<,1 (;ESEJUJ_ SOUNCES, S·c.-Coutiollud. 

Pcr Ct'III.. }J"'r ('"nl" rer ('('ot., Ptr Cl;'ot., Per cent•. Per Cl:Dt.. Per ceot... Per cent~. l;Joor (;(\111.. P('-f (,wnl .• Per cenc. P("f cent.. 'P~r CenL, P(·r ('(~ut.• Per (lent.. Per cent., ~\ tlidlj~ 1111.1 occUIJation!'. 1810. U>1l. le72. 1873. 1S74. 1815. "n "" ~I~"'~!--"":-l--'''' ... '''.':... ,... All.'j'H':I,HH .,:slt OCt·tH·A1'JO~S :N'OW TAX-:.I

-­
 III,H, J~(,I.1JIIJS('j. 1·.:~AL'-I..s---CoJlt:d.
 

l'tnaltit.$, (fe. 

• Q.l33721 .026727 . 021U5~ .023705, .0260851 .02063'11 .OI2BGiJ! .01:HOG .ol70Ir.1 .026720

I 

\11,,,"",,.",·.11'01111111,'" .. . .... -. ..... .1219701 . I~Oi74 .0711:141 .100!)411 . ]10230 .OH6H lJ.·uaJlt.·_~ Ul.V1.' uUMtl1lll,pcd ius.tl'ulnonts.... _ .•. t..... .OOt~2:~. OtJ176G .ooal:-i~ .00U416 .00289.';\ .Oe0187 .000.189 .000280 .000209 .0003·H .000218 . (1001971 .000IM .000012 

Unltt'lt ~I:ih.·q Kl.:u"() of pcnnltl'l'8 rc.co\"- ! 1 1 1 1

.100012, .1511153 . 1~71:JOI .111101\1 .002670! .032702 .03802g . OI~n(J, .0211268 . 090~1l1 }J,·uu)lit·s tt('t·h"'.:tl OH romprQJnil"i4..'-~.... . llul)!n~1 . ):!t)f;~Q . ~t'):tll:J) . 091 til 2 .1)7!H·l:~ . l)h:l,,:W "'·.·.. h"""i,R _ _ .191&1:1 .173·,:11 .137058 .125\(l'~1 .1IIO\fi .01l182'1, .17:lU3 . I 3fi&1 0 . 071j~a4 .072012 .179073 .083029 .0[;,,6;)7 . 12131. .1000(10 .0:,0467 

1.111"""1' _ .. __ __ .00t;(;fi:1 .0IOlr>U . ijQsj91l • l,65"'-10 . 03127, . OU~70!> .0054111 . U20:,71 . OJGtJII8 .008.00 .OOW.l2 .004180 .0021IS .0018116 .1I0107b .004870 j C,,~,~ . .. . ous.-'b~1 .OOi6G9 .00ll""U . 014050 .019135 .0:!"WI8
 

}:·i~lt·~. P"IIUltj.·M'1 &e .• f('porh'd lJY United I
 :-itatl'~ ~IJlh.i-e1" ollw·r 1hnn wllectot'S .. .. . .. _.. _. .. _ _ .. _ . _..
 ••. ~~3~1G ... "~::~~I"".~:5~:':I ...:~~~~11 ••.·. ~~~:~7 1

.•• 029~~21'" ~~~~O~~I~'~~~~~~~O1... : ~~~~~i ...:~~: 1 

'j'''I''\.. _.. _... . 1iI~910 • H~313 . :lJ5SSti .4W09l . ;;j.j8J~ . ~j.j:!1l2 . 340W9 .31>2965 .3114411 • 24:,3-l~ .3081116 . 170186 . l.358S3 .2100081 .2371611 . lllS078 

TOT \1. I'PoIlC>r"I'AOIl8 0" Hl-iCI:IPTS FRO)l
 =:== ===-= = =:=;=-= ~'""== =i=I==-~=='==I=!='='=== "'lrJl("L~ \....''tlJ OCCJ.:PATIOYS :sow
 1
 

'U"""I.K, 1... n.lIJI7<l' rn.......TIES..... 50. SI64Sll 01.0-1 .7.jS;lG3 84. 11,,21 ~. (\9232:' ~. 40:1317
 00.6<12016 91.1&1118 00.7:M03 01. 0.';4664 00. lIOO"l5' 91.2'138.1) flO. S125ll4l ll2. 01l23::?5 ll'J.7l>2030 ll9.1178331 

----=~=====

l'I:IlCI::l\ Ll\.lU\ OF COI.I.KCTJOJ<6 UJ<Dt:R 

IIF.1'''.AL,~;D r~\ w~.

a.4zuJ ... 200140: a.38C7J o.262jrj a.I8313O 11, 1098'11' a.0:'5oIJ '4t1l'I~ro; ... ft2001~i a,018H3 

(1.1'O.'l.... 'I·tt.."'IHH.••......•.•••••...•••.• 3.7~217H ).UlIG;'I.) .•.•.••.•., .. _ _0 __ ." _ .. _ ... " Sall'''' ...•• • •.•.•. .. . .. _ _. 4. 77lJ~ ~. i+3-J~'j7 .•••.. ..•. . .. . _. ....•.. .. . •. , ~1U'uf(il tU"xtM uut~ll'le''''lJC\'4)cDllmcra.tcll O. 04l.J,)1)j' ~.17 tJ51j • • •••.••.••••••••• 

111<;01"" __ '" 20. aua.··1110 13 lJllu:h'l 10. 95ijO~81 ·1. 4376Si .135S7R .000210 

1IIaulIrU"\Un'6 uul! prelluer, _ 1. 02f'1>01 2 :.21l;!)!1 ~. ~;()31~ l. U 10iiO a. 1jl192~1"' 781-1411 

:::.:~~~i~ :::.:i~i~~'~~~;~~:::::~~~::<:l:~~::~~~::::.:~~~~ ::~~~:~~~: .::~:::j:::~Lj:::::::::: LO~IUlh.\fl •. •••. ••• •.•. •••• .. ••. .•. .. . . n~J19'U~ j'U;~H;j1)..... •.•. • . _ • _..••.••. 

SUI'(!~'~!'\14)1l~ •••• .700181 • 74('l-t"J:(j ••••••••• ••••••••.•••••••••• .. . :::::::::"::::::::'1::::':::::::::'::::\"::::::::-':::::::::1:::::::::::::::::::<::::::::1:::::::::: ,6,·t!.·It,. III 8,'1.0011110 L\ .4110Sllr, . ~'i1011R .. _ . .. j I 

:6l1l1k ""pil"l ,,,,,I d"I'Ii"jl~ __ 1. 6.~O'" 2 r.I·HIIS :1. ,,0r-002 3.284013 3.28:\580 :1 as.1~2t1 .'3: 4022ll-i'I":i.':ii:iS27 ":i: i,i2201 ":i:70i.i!4-.i '2: 668087 --2: iilitioil"i 508599' T&82i.i4 "'-ooiilo4,''': 002076

J\llhl'Nl\'U HhHUJ)Io~ , ..••. 8.9:t1a:W IIJ. tJ~j:jF.:6:t 1~ 270849 G. i~2002 5.978723\ G.9:J17'l1 5. M008U 5.4.0148 r,.74:10,,7' r•. lIll100a O. 158531 5.836400, 0. Wtl3G81 0.210002 .1;;QG().1 .OOHW 1 1oIi6,,,·lh"lf·OU~ ClilloctioD --:~. • OU,,0118 =~ :_::.:::..:..:...:..:.I....:..:....__I~ 11)51.0 

'1'0'1'.0 I. 1'llU<:llS'I,,\(;IlS Of CO',LRCT10SB I I I "~.'~~J"~:~i~021"~.'~~I~~I"~.'~~J~ ~~I'~'~~~:~r~::~~~:~ "~.·~'~~6 "':~:~~~~' ":~~1~~ """ R1·:CA 

"",''"

1'1 

,."" 

'1' lTLA 

,..... 

TION. 

... .. .. ...,~"'" "":'"I".. MO' """",-'''C""''"I ,,,. ~"'" ~I~I=:~I . I~~~~~

)',:r("f·ntnCt'''' of-
 l~('Ct'II'I' f"'IUl Hl'lril~ 30. ol!toa ~2. 13767" :J7. ,>46605 4(j. 070074 411. 170112 4•. 113711
 ..,~'U .."''''' ""'"'' ,."",,' ..,,,,J "'M'OO ""'''', ".",J ,,~'''' M. """ 33.9U3'.n 34. ;;.1471:' :16. OM~!lt'7 3.;.2:11340 31. 210S30 31.56222. 32.21l>Udl 20.00:>623 21. 431692 23.489438 

11'·od"r. f'0111 f.'o mcnr~d li'1"or. ... 0.41139:, 5. 1:1I~~1ll (; 2673\01 1l.17~:16Q 9. G.;.jIl3~ 8. ~'117:'17

• J't ...~·t.'l"r\4 r'IIOJ 14I11I1CCO ••••...• .•• Jo. 0147r.o ~t. 31607(i 25. Oo-lJ:l1 30.l4~{.J72 3~ 386339 ~i3. 745000 

8.1&1038 7. (16.372 8. !\)H2~ U 418120 10.3036SS 10.090076 10. OS20s.; 11. (j.12~6 14.8m;!)) III 21G509 

T{c(·"I"I. frum \',<lH< cirolllmioD ..•.' .OO1l324 .011\1<10 .00(;72'7 .02li21 .01c;3ll1 .otiJ571 .016300 . OQI"'~1 . OOIOt!ti .01?105 .02310;; .00:11&1 .002913 .000039 .00'-'363 . 02l!'.l38 l'cll~III.·•• &c.. eollec,lo'd............ .4469401 . ·11~313 .3:l55l'O .404691 . 354~32 . ~5oI2(rl . 3491tl0 .3529.;5 .311-11·1 . 2~.:J.l() .3081116 .1,0186 .1:158:>0 .2101'<68 .237760 .191>078 

C.,lIc, 111.'11" 1ID1ler repealed lllw~ .••. 38. O~ll~ 30.2'1llJ3' 15. 5l;l711~ OU'475: 10. 594(i:!J1 S. 83~1 0. :l7IO".Ii: 8. 0-16300 9.000748, So 7161871 1l.157~14 7.90707" . 217970 ~1669 1
 

'I·II\al. 100. UOOOO01lllO. 0000110 100. OOUOOO 100.000000 100. ~OOOOOIIOO. ool!OO0
 100. 000000 100. OOOOOOi 100. 00Q0I10 100. 000000 100. OOQ(IOO/oo. OOOOOoi1OO. OOOOOOIIOl). 00000o 100. 000000 100. 000000 

1 1 1 1 1 

a SOQ nole ~, on pllgo 113. a.See note b on ('I>ge 113. 
--

- -

~~;1 

v 

.::~ ... 

co 

--+--­

_horts 

Cnv'o,lieh, plug, twist, &c., RIl.I IlllO'Cut I'lww;ug 

25 COllt. JUIO 30.1S61 35 "''!lts Juoo ao, 1864 Mal, 3,1865 

.MR.", 3,186:' 

9monlh... 

9 lJlonlh... 

1,519, 3a2 16 

4,407, 9W 02 

6,077,328 Ju,ie 6,llf72, 

12,501, 116 IMar, 1, 1S7~.

.July 1,1872, 

Yay 1,1879, 

Snuff............ 

T\\ieted hy haull, .. 35 ''''Ilt.• 30 cOnt•. ,]un,· ;'W, 1 r.4 ~lar, 3,18G5 ~["". 3.180[, IJut" 13. 1~06 9 llIout·h... 16 JlIoJlt,h~. 122,OU8 H 1·1 0~5 22 31~, 505 46,8:;0 

)fRr, 3, 18~3. Mit)' 1,1883. 

Smokll,g. ofnll kln,l. not eChor",;.o pJ'O";,I,,,1 for __ :35 COllt.., Mal'. 3,1865 .Iuil' 13, IBM 16 mont,h... 0(;4: 637 18 2, 7M, 106 C,wondi.iJ, plug, twi.l" &c., a.lld !lue·cut, chowiug 40 "out•. Mllr. 3,180:;! .Tnl~' 13,1860 16 month... 10,244.302 08 25, GlO. 7:;:; 

Sootl' ,...... __ 40 conl.'1 Mill'. a. 1865 July 20, 181)8 40 months.. 2,3112, Sf>U 95 5,7:;7,120 

Sm.Okinr' l~ot .•weotenell, el"'U1~"Nl. or hUlled.... 1;; cellt. Jul)' 13,186iJ Jill)' 20.1868 24 months__ :3, fol/9, 100 :lJ 2:1,394.062 

Tv.l.t.! bl h ,11\11 , &0.. Anti tllle·cutshOlCS aOCt"'l. July 1J,18(;6 July 20,1868 24IlJOmhs.. 520.45169 1,734.830 

Smoking, sweetelled. s{.emme,l, or 1,..tt"d '10 COllt Jul~' 1;1, 1860 .July ~O, 1868 ~4 lII"nth,. 1, n~, Ii09 2(; ~,,,RI, 726 Ch"wing , 40 c"ut.a July 13. 1866 Jllly ~O. 1868 24 mOlin,s.. 24,730.33'1 08 61,52",835 

Cbowmg, &0.. sUlokiu;:. &c., partoftbosl"lIJs romoved. 3~ c""I. Jllly 20, 1~1i8 Jnoo 0.1872 ,170)Uotil. 71, 496. 377 90 22a, 420, 181 SUlClkiug. exclusivel\' of .t,,,,,s, &<l ...... ,.. . ...... 16 c"nl;;.•llll~· 20,1868 Juno 6.1872 47 mem!"s.. 18,:; 1. (:87 27 1Hi. 135, ,,45 

Sullff :............................... 32c,·Ilt. JlIly 20.1868 ~("". 1,1879 129m""..h.... 8,940,71933 27,939,746 

All kit"l•• OXCOptBoutl', cigm's, cboroots, au" cigareltes -'II kinels, exclIp" snuil', cignl'll, choroot., RIllI oigRruttes 20 ""Ill•. 2·1 ""nt.. J 11110 

M:ll'. 

1;,ISn 

;1,1875 

'Mar, 

'Mal'. 

:l, 1875 1,1879 32 mouth... 

50 IlIolllhs.. 

61,776,790 09 

101,500, 9H 77 398, 8Il3, 949 42'~, 05 " ~2~

All kiuds, except cigar•. cherools. IIlId cigarettes,.... 16 ceu\.., ~1ar. 1. 187!1 ::'1,,1'. 3,IS8:' 48 JIloow... 96,6:;7.414 98 603,483, 3 

All ki:,:::I;~~~~.~I.~~~~~~~'.~~~~:~'.~:l~~ ~i~:'.~~t.t~~•. :~::: ..~.~~~l:~f~,:r... 3: .I~~~. . .. , ,.~~.'~~,:th~:., 'l:~: ::~: :~: :: I~:::: ::::::: I 

;; ... .... ... ,... .... ;:;: ;; 00 ,... ,... .... ... § 00 Gf-)	 ex> &i e. :'l 	 g{ 	 ~I l' '" '" ;:J -:.;, -. '" -. := "" ~ ~ g '" ~, '" '{: 8 ?' ?' '!"' "" ? 

:;' 

E 

.	 .. ... . . . -----.-.---~~-"'-~-.-.-.-.,,~~~~~--.-......~~~~,-.-.....A--_.....--./_--..~..-..........-.--..
 

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~I~.. .. ~,~ N - ~ ~ _ r~ ~ ~ t~ .. .... ........ - :- ....1 ..C).~ .C' :-- ~00..1 ...... $-:1 s-.,.':Q~ ve.. ~.!-~ ~rnS'I~"!,,";:> ft"o...... •~}~ :-..... :-~ ~o.,;-, _~ :- J':'- .e....:-' P 8; .r. '.:' ::,.)- 00~"1 OQ-J~ 0..Q0¢':':' o:=:: oe, e_::-::eg-tv C'.,.,.,;:'l<» ....,e;· ..... ~'71.:-.ICl..;-.....,J,t..:o ... ",~"'10 O-Ol":'-I"wt-':' _ l"'~

-I~ ~-~~-= ~- ~a~ ~~~ 8~~~~~~~~~c6~~~gj~~~~g~£~~=~=e~=s~~~~~~z~~g~~~~~

~1~tl=~~g~~~~~~~~~_~~g~~~~~8~~~~~~~~t~~~~~~~~~~g~~g~~~~if~~~~g~~g~~~g~~ ; ~--~I~-~W~~w~~~O~t~.~~~~~-)~e~w~~~X~_~~_J~et~~~t~_l~~1~=~I_I~~IQ!~IIG~~~IOO~~lc~oowooo

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"	 § .~~~tn ""'- '4'C:::~~'~ =~-0 

¢,. e-~':- ~b.:

3~ ...g.~~ ttl ~.~~ ("')~ "":l I '" 2~~~~ q ,.,	 "

"" c;:==~~~ z ~..:....~ - i "" rn ){ate. of	 l·ax ~~s:~~ nt which <101. ",(>j. ~'" 0 

Icotiof16Wel't) ~'2: :;.C-?g- llIatle. ~~~ §. ::= :!~qi~ ;.. '" ~~t;.. ~J .,~ _ 

noC'.:~

~~~~~ a ~g,:~ ~:..:.~~ >,j 

;:'~ ...,0..., :;~~ (J Q .., 	 ~~ ·~~8 :-~~~~ ~~~ to-'S c· ... ·~ ::d 

ttl ?~ ~-~..,'-o t; ~c~.. -~ ..<i~~ c-';;.: ,., -~~~'" g~~ t.._~ t:..~ ci . ~~

~rR ..... , ...... ~C)~

;; ~~ t":l~ _0t:.. (')

'"	 (') 2~> ~~;;~t-... ttr.~ 0 .... ~- ~~, -::: o:l ~~'a $f~~g;~ II,. =:J~ (;,IU:~ ... ~g.GI:	 '" 

,....~e- tV~g ..... " ~;.::: rn -= ~z;~§ (J 

~§~ <:' ~::::.. >­

t'" <;;; ...:;"i ~r~ ~a:~ :"I:t-o,":Icr:::I -<.:,.j :l:i1 <'i <,>""

e;.; ~~ ~~ '1 ""_..,., ..... s·~;:""l( r;n g g'! . ~=~~ ~R.~~ g.~;5 _ Cf)~

::=s-a ~x ~~~~

---_. .-------	 -'­ -~-=:-_-:--_# - -.- ----_. #_- ---- -	 - - - -- - - -- - ~--
------ - ------ --

Cll:.r••n<l clwroohllllar)e ,holl,:of tohaccoor ofany.ub:,tituloB thercfol !IO pCIM _. _ , ::II,. ? 180:; ~.July 13. 1806 IG lIIouth. 3, 498, ?~ 81 349.878. ,IH 

Cij!,rett". "lIIn"d at nut 0,'01 $" per 100 pank.l:c. of 2" ollch __ • ccnto pel' p"okage Mltr.•1, 186~ .Tul, 13. I~GO 16 monlh" l. .16 119 7;'S. 1115 Vl1hH"d at, u\'ct' $~I ]lor 100 pJ1c'ka~t'8 of ~5 cach...... . _ _.. 5 .,er cent. " __ -.. )tl\r. 3, 15651 Jul~' 13,1866 16 mnuths_· J,056 37 Unknown. 

C!".I·.U.... ll1'ur.·, wh"Uy. of tobfi<:~O 0" of allY 80b.t.itn~a. U'erafo'· .. ,-"'1 $10 I~or M -- --' -- - :Unr: :1, I~~~ J o)~' 13. I~~ 16 mont hR. " 7r'~ O? 75,299 

C,gllt8, cl~atett"~. aurl.chorOOIA '.~In",! at_~8 per MOl I"............... $2 por ~L .__ .. __ ... .Jnl). 11.1~I'b I M:'~. ? 18~! 7 month.. ~) 1, 41? 2~ 105.708, 110 VlII0,tlato,or$8,ln,11l0to,or$12p<.rM __ li'lperM _.. .Jlll~ 13,1866 M.n. 218bl 7wOOlhs ~v'l,08213 1J:I.o2(j,:;;'I~

Valuedllto""r$121.orM . .• '''''''''''1 $-IVO,12U 1lo,.ont.. por MI·lulY 13.180fo 

l

:dnr. 2.1807 7nwnth.. 2.r.7f1,49040 180,:178.0~0

~!l:.1'8, cigarelt.·•• lIl1d cb"",olo ':If ~II descriptions " .. $~ per:U __ .. _.. ?>-I, 2, 1~G7 .July 20.1808 !? mOllth... .3. :l~2, ~;,o no U74. ;'a4. 1M CIgars and <!lerool. of all <108c.tlPtlOn8. .. $" pe.. M.. _ ,...... .J."h' 21).1868 Mnr, ,I. 1875 /,1 OIonlh._ ,- -'1 "0. OOt!. ,.6 38 10.013,3:'1,270 Cil;arcttoa w,.jgl,lug 110t ""er 3 I>ollnd. por :u __ $1.[>0 per M __ .. _ __ .. Jul~' 20. 1868 Mat', 3, Ul75 70 m.."th , 206,6'12 64 137, 761.750 Woighinll o,er 3 11olln.18(>or M $5 pel' M , lo1y 20, 1~68 Mar. 3,1875 70 monlh. 3.070 63 OB,126 

C!g,U'8 an,l ch~'tO,:,tll of ,,11 dc.",·iplion __ .__ _ ,. __ . $6 p~r M : __ Mnl'. a, 187~ ~Ma,., 3. 18~3 !l~ month,.. __ . 111. ~!1I.1121 ~~ 18.552,3;;0.230 

ClgareUe. welp:htnl( not ,,"01' 3 \1011 lid. p"r M __ __ _.. $1.7" pm' )( __ .. Mar. 3. 187" 'If Mar. 3, 1883 o~ mont.h.. ... 4,0"7, 'lIO 3°1 2, 661, 377, ~149

WoigbinK over 3 pOlllld9 POI';\1 t6pot'M __ Mnr. :1.1876 11 Mnl'. 3.18~3 98u,,,,,1108... r"lt71 [)Q 8-15,25{) 

Cij!o.r. and eherool8 of all ".scription. __ ~3 per M, . __ M",·, 3,1883 2611Jonl,t,q... 22,013.575 03 7, 6:J7, 858, 643 

Cillarot!"•.weigbi,,~ lIf,t ov,w 3 pOllnds pOl' M , j 50 ee"I,~ PCl M I M"r. ? 1883 ____ 26 UlOlllh8 --... 1, 059, ~16 1191 2. 119. on. l811 

WotghlOp: O,'or 3 JloODd~ l,er M .. __ ' $3 Jler M...... "11>lar. ;1. 1883 __ .. 20 month. __ Ml3 76 194, ,87 

I'otal ~:~~~.:..:~~ : __ 1·205.i~88076T43.;50: 241, 2r;0 

- Tho Det (If July 1.1802, wont loto oporntioll September I. 18(12. : 1'1", net of M.rcb 3. 1865, 90 fsr a. it relatea to lobnc o. to"k <\ffeot L\prill, 1865. t Tho coll.ctl"n.~ oppo.it,o this beadiD!,:, as.c ••ed on,lel' the act Ill' July I. 11162, at § Th" !let "I' .July 13,1866.80 fur us it reIM•• 10 tobacco. tuok "m'et Au)!".t I, 1861;. the ••,·oral rott<,. of '1.50. $2, tl.50, aud $3.5{) I'er :U, were returned in 0110 ng!':regato liThe not of ~r:n'ob 3. 1833, .0 fur "" i~ ,olate. to tobaC<lo, took ell'ect May I, 1883. during U,e tl.oa1 year onded Juno 30,1865. 

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

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S ?' 40' _00

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... 

G.-S'I'ATEJ/ENTof Ilia 

ral 

)" ..." nd· 1lI,luil 

PRODUCTION OF 01 TILLED 8PIR1TS. 

('1I0DU(J1'!ON 0;: ])!, TJI,Uf,'() SPIRl'l'S ill tho UNITED, 7'/1 7'ES, a8 81,own by tho nE7.'URNS ta 1/,,; Or-'FleE af the 

COJ/J11SSIU..I\ {~R <If IN1'KRNAL /(I::I'J~NUB, /1·0l1l. vl'Imnb6r 1, 1862, to Jlllle :!U, 1 -. 

Gral-l UUllrlum Ryc L\lllOhoJ. Rum. Gin. nigh '1\; no •. 1 ur eol"lo:" cell.1I ou.. :l~ 1J nlly. whi kr. whi~ky. o1Jkil • 

_I
 

Galloll'. 0,,1/"/1'. Galloll'. (;QUo".. I Oalloll'. GaUotl.. Gallons. I' OallOl18~ Gall.:.. 

:::;:::::::::1::::::::::: :::::.:::::::: :::::::::::: ::::::::::: :::::::::::: .::::::::::::: .::::.:::::::: ::::::::::::: 1 .. I ••. 

L., 7::::::. :::::::::::: :::::.:::.:::' :::::::::::: ::'::::::::::. :::::::::::: .::::.::::::1-::::::::::::' :::::::::::::: .:::.. :::::::: 1'9....... ..
 

:W.::::.: :::'::::.:: .::::::::,:::. :::::::::::: ::::: :::::::. :::.:.:::::: :::::.:::::: :::::::::::::1::::::::::::: :::::::::::::: 

I.n.......
 

1~7:1... ..
 

11'14....... .. ,..............
 

tE:::·::i;~:;~:~~;~E~I:::A;,::,l;jilll:~:m:~Jf~j ::i::L¥;t~~i
 I 1:!lI, ~'G 15. tIl, II . Ii, 341, • .11 21, , I, '1('1 2,4:19. :;U\ ~!ll.' ]5, ~IO,. :!iI, r.;7. 975 .2,;;',,7 9 

1,.... 1 ... ~. :tto. 1~4 :n. t 3i1. til:. tt, ~L :r~.. 9 2, 11 . jOt) 5i •r,!Wi 14. 3G i,: 1 2.1, ~,fi. Gt 8 10, :•. " ()I' L 

1 •....•. : J. 25 :Wt~i.;.G87 9.:?"~I.j7i J~.:"l(lI.fr;l 1.10-1,118' ~,(j ,l:~~ lO.9c':!,;)i!) :"i. ,1,2f'3 1 lO,7·U.l'Wl 1 ~.!3J 977 P, • ,:!, :N:' I. '; J.;I ttl. 71f1, 7utj 1. 01, 9tlO I ;,,1:;, iUK .701•. -.1 U. :..~.). :!3.'l I IU, ~!, 771 I~.l....... 2IlO,73~ ~,>OII,>32 5.06P,!I~ 12.1I;;,2'!9 1,71l,1~ (:11,7~1 6,H.', 6 2~,ro ,610 I 11,420.170 I .'....... 31~,I!i7 I~, :m, 760 5,32.043 \:1,436, 91G 2, 0~1.16i:i 0:10,461 I 3,235,' :''7, \04. :Jt;l 10,811,7(;7 

Q'rlo, ,..'tnrn. of "l';rll. ,II. 1111,-,1 f..olll nl'l'\<", i:'\'Ilf'l", 111111 Jlcneh~" W('r() 10dnd,,1 In Ibo ne('fIlml ot' "ph'lt. distilled from "ihnr III 

'ti f('tunll, (1(.1)(0 JH'OlhH"1intl (.r till' tHOcrunt khulK ur \\ nr,·hollf'.(lll spirit" W('1'\' luncle prior 1"-' .July 11 INn. 

Spirits wnn·l'OUllcd. 

Put ,B"nt I, ~Ii..

, ~plrll nolI­ I wnrolJoulll·d. 

AgJ:rel!atll

pro,lu lioo, A ppl , 

TOIal. peach. 11,1 gTllI"'lll ;111,1)'. 

aatlOIl-:- ----;;:llOll~.

:::::::::::::: 

IG.P3G, 778 37,100 

23,8I4,OSl 21.0SI 

~~~~:~~ ~:~:~ 63.:11;7. !lI , • 

~g~~:~ UfJ:o(: ,27~. 74j I J, Ul'tl, ( Gll.~~G,5G7 2,rn;;;,Wi7 G ,Sl15,a74 7G1i,6'1 

~~g I ;:~m
 ,4114, 356 "~. 061 

117. 2;4 t • 7;~7

hlt;"~3j. G 1,OUf.,2'JG 

74.23,,2 ".j I 1,0,7. :.:!5 75,636.471 ,\, "111 76,227,500 1,177,614 

U dol. until.Tnly I. 1861. 

OlllloM. 

410,149,95-1 

aSS, 2f/;;. ana 

16, !J73, 074 

24.002.705 

32, HI), 236 

16,910.913 

,j$. ZiG. 742 

7:!, 51'.0,9'.19 

57,048• .1'\7 

9, 30;i, ·1.43 71,202,5:>1 

'0, ;.;2, 061 

n2, G8'7, 627 

as,631. as 61.4 .409 

!l7.:H2,"!lG 

;2. '3;3 91. :17 .417 119, sq ,Oll 

10;. .212 7iJ.29-t,:HO 

76, j31. Ito7 

70, 40~. 074 

TIo,'r,' are lib otllei. I till'" h~' "hi,,!> tho :lmlllal 1,m<l" 1100 .,C spirits di"till",1 prlor w I 0&-'07 '.n 10" I"t.·" iu figure' "tlonr lI"'D tllll'" that repro..'''l till' C1Urlolili's ou 

Wllit h In "HI p'uct. • TllI'r, nro prill! IImu fllr lh, Xl."rlalio)} or .phll wllh01lt ]lOputmt nr tax h"Il' I" the act uf J"ly I, I r.~. nnd in that nr ,T"n,1 :10, 1'1;<1. Thor ar" I I'Nll'lt<lnDR C,.r th • I.m,ut ,,1 Il,e In 110 "Vlrle"lll I h~ 1· k,,~' ill I Il /,,'rl.'linu Iu 11h' nol lIC ~lnr"', :1, IbcJ;l. onll ill tl"'t "f,JIlOC' 30. lWI, hne th"1 n,,· nn d. I" Ihl. "iii... 1o~ whkh th. tOl I '\llIll1l*l)· (If ..phil:"'! ) 1':1pm h fl IIm1 Im,t h,Y lrnk l.:\' IW I . I r i' n lu, 1I(·t~·I-n,irll ,llu lut tu (1\1~ fl. ".il ~,l. t J • ~·uj'. H,~nc'" Ih.· l'l"<iWlurt lun abo\'o civf"n (ur" 1 tIl. JI"h'l•. uti 1 j 

r It· lilt' H t'l la"1 til rtIUlnlltt~· (or thO~h' .\~l' ('" \: nJ::L'T('~lI" 411001 ilk t., ('ll I :'\t"h ~l·. r for J 1i1-'h'-',i.:i, p. 1~'9I. 31ul N'pr,' ,'ul ,b. tTl1 prolhh lion It' \11\: unknown 

qll,mIUI(' t\xpnrted and 111"1t h, 113kJ ~c. To J!l~l til., ))r.'thwtlon fnr 186ti, thu qll: uti \'r.'tutucd (or., Ih. t )f11.r (14. '7.9-1:1 :,:-uUun ) I :111.1.'11 to 9,:!I';,;';'! lion' hwk on It otl tat fh., ct... fir th,: ~Inw ~t'ar (~( Jl:lJ:\' ix. Rop. COIll. lUi. }{ \'., 1867). mflkin~ 24,U(U,70L HODs:t tIlt: pi tluettuo or 1 6,;'-·6U, thuuJ.:b r,OlUL\ of tho quantit) iu W r(lhou 0 at the 

~hi uf til J ar nUlY 1m 0 lh,t,o. uti doubtle WJlM, prmltu't\,llo pru\"'iOlU4 Suars. 

----- =--------------­
-------------- --------

128 CO)DIISSlONER OF I~Tlo;RN.\L ImVENUE. 129 

RETURr\S OF DISTIl.LED SPlltlTS BY (·'IS(;AL YEAUS. 

G.-ST.dTEME}.~Tsll(Jlf'illY tl." 1'01',11. I.V1'B/(.\"A I, [(HVJo:N(j/~ RECEIPTS j'''Q/lI 

SP1R1TS distilled /1'''''' ",itflleftr IIlllla;"/. (/1 1/,,' ,"/~VH/(.II. /J/"'''EHENr Rd'['J-;:S 1)/ T.lX, IQge/her tt:lth Il.e Q{':/ i\' Tl'J1/~.s I~r Ihe Hmlfd 1/1/ Il'Md, th,! I,,. tra8 paid, ",,,1 Ihe 

AJ·/';k.AGE R,ITE I)f TAX lit'" U.-I/./.O.\" 1111 1/". IlU(;N/~·(;.11"E (/U.,LII,·TJTJES 

(,,:red each year, I.ry ji8/J,d !II'l'''', f,.om :SIlIJltm/'",. I, Icl6:l, II) ,111116 :10, 1l-l8.:J. 

.,..,

I

0:" 

lo(-,=o

=]~ ,\1:1:'-"1:,,10,1 .A;!.It~·J,:.ut., ;,\ ~~I·(~J.:nh' I A:':I1"''';''''O Avc.":\ge lo'l.cal yoars ended I:HII\·.·ttUlP' for quoul it il'S for COIJ4..:Cl JIIUM nr tJIIlIuttric'iut	 ratc oft:lix Juuo 31>-	 ~~~ (,!Jwh lisual ell... 1l I"eal ('lIeh ri\If~. UllIlh "~"~Ito.	 1'''1' gallon. ;\ I·al·. :-"U:11", 'T.OQ

.=.:= Q 

~~:: I 

G/Ii/,," (;aUt:ln,J", I 

z 

o 

..:l II}

.... 

o 

::il 

..:l 

::.. 

o 

.... 

Co) 

...-: 

<;.;: 

X 

t<l 

Col 

;:l 

rn 

t: 

Cl::

.... 

c.. 

'f) 

A 


 25 

:.. 

:> 

:.J 

::l: 

:..l4 

~~

... h 

Q:: '0' ~~§h 

t3~

:..:~ , ocr. 

&:;"'lli) 

. ~-... 0' 

,., ~'.. ~~:

~~.:; .... h 0 "'l­

~'"''='' t.;l ..... "" 

r., ~~_ 

.....	 ..... -:'2 :,,~ C:t:l"".:: 

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 ~~ _.. Q.c:l:' 

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~=E ":I"l: 

~~~

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lo.. 

~.~~

:"":1 " ~~~

Q~~.... :; Il.:;h .... ~~

:..l'"'l"'" t.,)cC> 

:.;C>~

I.<l"h 

t..-;:~ .. ~".l~ ~~ ~~_C:::< 

~?i:;; ::;e.::::: 

~~ t! 

~;:~ "'-( •• 0", 

~~~

~)~~

~:...~ ..... ;::...~~ ::-.... .;;~~

'Qr:.t,)~

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r-.,=-;'­

.........
 

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~~CI:J ::,,0

:.;~ll.,

!-ok:: ==1 ~t..~

f;;;;;~

I 

ci 

ANNUAL REPORT OF THE 

)c...:. ~Q .. "":'..,JI	 • ('$0---	 c::;)L-, .!!"	 eia - ~_-t' :s~ 8

e """::~" ",­ .Z-[b ~§.o_=' "gQ-:­ 	 ~~~ .. \00ci .Q-:: c:. .~ =:=oX _ c_ 0 _QQ_,1"o .... r::;: "	 ~~!!i 1rr- Q >.1<0= Z- = ]

" ~.! ~= !'- §.~.s ~gl~ j' ~~

0:: G) a5"~S ~ri;~ .$' ~-o r.:..;~ J 2::.c E d ::.w~~ .2'5~~ "'-""" -JlJl..q 

.. ~·a£;~~-. =~ ~~:;:;.cl 
 .,; ~]..: oi ~1;~~ 
 '" ,..;...u.~vo_~<-::3 ~~~i 	 oo~r: ~",c. .o:..r;£-I:! ~<>«"' g-%g-~ 	 ~=.~ E:i~~ =eJ·...... I-"'o~ ...;g 0::;l-"'Co

~.-.. grl'~ E~ ~:-;-~ =:::.3:s	 .;-;: ~S:;.E-"~~""~ ~~~

~..:>

Q	 '- ~=- :,....-~";....( ~E;~ ~~~

"8 :~~~~~OH~ :"i:it£. 

ti£ ~iiE~E;gE§ "a. <:J40.. r; OQ 0 = ~~:l I ~';'§ ...,.., -" ~o.=.:s~~~-=~ ~£~= t::l Eo<	 rr. 

c.a<:,~o,»~~o __ Si	

.... .oS	 ~~ ~:;;:;~:;~ro g~ "''"' o~ ...-0 gN­ 15;:;;	 ~;! !i'~ :::Cii	 ..'" :;;"" gg§~~~~ g~ 0 ...
 

,., .... ,.; tIS" II';"L; ..... ..,;
 ... 6':	 ,~

~<:'" <'>	 <$ '" 

Q	 :'1 t­ ~;.. §: :;~~~~~i2 .... - C"~ -;"

...• 

u .	

.... Ii" __ a: ...., L": 10.": ,-:I ::? 6~ oS !:!<iO ~l
 

h:; gc: I--,~O•.·;Q":C;; "'­ e' a	 -,- :g~;i~g~E e ..... 

&f3 ztg r;g ¢J~ "";;~ie!::~ fil§ -t": .Q '" .­ ..	 ;;: 

'''..': -I· .. ~~ :-:f: 2 IZ -.:	 '" ... ... 

o~c'" ~'" z~:i.«'~~r$J ;~ =• .; =~ -;S~-5~'5-=~ -::-:: ;~ -5 t, I!"; ;g :::=::;:::::;:1 ~o '" OO.:lCCOO 00 0:" '" 

EE 	 =0 0 

c 2'a,::	 c::;~El:E= ~a j.~o< .. '"' ::; ct-r-Ot-r--oo 00...-01 ,,5 ... " """"'- .... -~ ... c;~

OJ 1.,.1') Oc.:l't-OO~~l N l!";l .~

... <5 "" 

;; I": gg! o ~-CQ-~CiI-OOeD ~M M 

.9	 ~~~~~~~ 5S !e OJ	 ~. _..... CN~

a.-~.

,,; .... ..:: ~l~;"; >o~ct1 0>' •

§g	 =.... " ..,~ <i C:";"S!3:i"Ea " ..., :::a..,...,,-;..,..,..,, ~;;j ~.

C6g:g8~fE~ ~~ «'" ." '"' .9

.. '"' ~~ ­ ~~:e~~~! ~~ -.- ~>1	 r:o· :0:. oe-£CQ"ri~-:,rQ~ _ ei~ t:5~ M .. c>." '"	 ,5-	 ..::- s;.;~ g ~..: ~;...,.~ -..i" .t. ~~ ; -	 ."1" ;.;:l,"" Cl ~~~:;~~~ .."..., =" .;~ ;;l

...... o	 -:>0 ; g.g 8c co ~'iggggg~ ~g 8 "' ... -~:; .... 01 -C"I~ ..... 

... :.:c 

.~

• T 

111 .. :~ .::	 .. s ~~~:: '- 0:'= 

-EO< g"	 , ­ - ""'=' 

'E"	 ~.E "Y. ~";'

::l	 :3 ~~~
 

:; ~~f
 '0 "C-~

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or=. .,... ·a:a.3 ~t~[~Il{tii1~~ii~it ~oo~w~w~	 ~~ ~oo

63	 . $020 $3. m, 9"JO 79 HJ. 10\9. O~>l $3. :!'!lJ.[o!lO j() It). 149.954 

20 ll. ;j7~. ,HI 13 !6. 'W,r.O.; ! G4., ... ••.•••••. I ,.0 J7. K.Q. ,r,o 70 I :!& 4:11. 70K 5 ~8. 4:11, 70i 8.;, 2Q:;. 393 

~'O 00:•• 7/15 l~ 1. ~~~. !I~:' ) 2J	 'j~ tJ65 11 :10, :':Cr.! 

~. ~O 78 r,. (101 IQ 0tJ7. juG llQ	 HJ, 9i3, !)j..J 00 ~. ,P7. II.' (\lJ 4.11'J8. MS 1M 7.281.11>7 14 I, ....,1. I~~I

2 UO 4, to1:1. 111:1 ItO 2, ~~'j. mIl j() 

>oro!'	 50 

+I. 7~1l 711 MI. ~KI

IWtl_··,··········l \50 :!ag, ;[/11 l' In~l l7a :,W,.J~,f'J':'j" !l1l H.I:f4.7.114~

200 Ztl, 19", Of~ 10 J4. rl~~J. :LM,) 

100 la, lll'i{, 6(j l:t.lI;(J { lb67 ...••... : ..... {	 2Q. 161. lOll 34 14. 5It8, 710 2 00 2'J. 1[)1. :1:19 i3 I	 H. 57:'. ,j70 5 I 00	 168, ~~,., tl~ IA~. 1>1-6 I 1868 .•.•......... 	 II. ~lIlJ. 730 OR 7, ~24, SU'
 ~oo H, J:.JI. ;"-1"; ~IO j.I1t~;" 9:!a ( 

50 1&.71>7, Hli 70 I 37. r.7:., 7".J 1

18:n..., ,..{ *60 H. ~.,. ~no tid :tI, al't:J, ~l:il J :C:I. 733, ~2:1 liS fi2. ~)2. 417 200 ~~\ '~~:"l .\..; I I:'~. 'ina I t"l. o. 5.1 ...... 18'0......••••••....	 ~,o 39. ~I". 0!l9 II I· 7". 1l~l. lU~ :m, :!·Ir,. Uff.) 0 S 71S. ·100.198 50 31. I~I'. :114 I:. I 62. :lH.li~8 :11.1.>7.:)11 15 tl'~. :11·1.628

l~~:::::::::::::::'!	 50 3:1. \17,7"8 IIlJ Gt). ~:Ir,. fo7B I :;:J. 117. 71"S !m I bU, ~~i5. 578 

501 7, :J16, ~3:J 35	 Hi. U:I:t. f;71 t 4:1.131, UtH 711 70 I 35. 614. ~:!U 4:i 1)0, ~";i. 4il) S ::~~::::::::::::::!. 70 43. 8ui, tJ03 7U O~. !.lotl. t)()~ 4:1.807.1191 jO

70 3S. S6~, b:l~ 7U	 fJ:J, r~:!o. 1) 12 . 1875 , ., I	 ~".8.7.ll:)8 10 l)() I 8. 001'. OIlH :11 s. SHS. OliO 

70 1876 I 90 

70 1877 .•••........•. 
 00 

70 1878 , { !!O 

50 

1870••••••.••••.•. 70 

!!O 

70 1880.. .••.•••••••. I 00 

70 1881. I 90 

70 

i~~~~~~~ ~~~~~~} 00 	 00 

00 

70 If:e5 ....••.••...• !IO 

2. bn. 2lH ·16 4. 104, lltH I l f>I, :190,400 ·13 4B. &17, :!:.!;) t.7 r~:I, nm<, O~l' S O~. 1&9 (1) ~8. 7!18 i r.2. G71, 291 3,1 52.601), 1a~ 25 [,8, 4r,1. (,~II I 

2!,. lJ::!8 h3 :lH. IH'$ 4:" 62", r.:J~l lit) 45, COl. 201 f>a	 50, roll8. Oli~. • 

15. G\I~ ".!1 :U. uor. ~,.n. ~I:J ~I, ur,:< 47.700,1(;oj 24 

47, 69!, HH 01 r,2. P1tu, ~17

100 l!o.J ~72 t r'3.f1I11,11!l 13 55,111 fl. lr28 :14 C~. 1:l~. 14:1 S 1.23158 1,7llll t G~, 214. 127 5\J 6"2. 212. ~7r. U~ Gf'. I~;;. 418 I 

17 :1 ! ta. 77ii, 75(i 97 &I. 778,7f,I 1'0 11, 07tj, ao:; S Of!. 1'8.\ WoO 7:l 76. 7Ij~. oil:1 6ll. uS:,. 8:.0 7:i 71. C;;:;, ~II 33 711.01ll.ll()1 71. O:,j. 211 33 

70 I HJ. :!4Z. 221 91 62. ~42. :l'~1 Z7	 ro. 1lWl, ON 

TotaL. , !!7~, 911. ~UlI 17 I. ~60. WlI. 70~ U,~. 07l.4U~ 17 

G5. flll, 141 

G:!, MI. ~G:!

6-1.125, [HI 

68. M2. 603 

&8. 043. ~S9

&0,704.189 

(;3, (J~.175

62.132.415 

69, 127. ~06

71.976.398 

7G. 7G2. 063 

71'.616. !lOt 

f:l9. 158, 02:1 

&I	 20 

33?rJ' 

lll,'lI 

1 Q",'I. 

I Q",.... 

1 97 tola 

5-1'i~lG

50 

50 

50 

6:"...•• 70 

72{li 

881~O

S9{((a 

SON. 

S9,'b' 

[I() 

!IO 

00 

00 

00 

[l() 

I. ~OO. 100. 7112 I ji 

• A pan or the Ilnst pW'\"isu Q( ~ccti{'n 59, l'l't of .Inl) :!O, tti.W\, n·:·... tJll " .. foUow'C~ ,. A fa,x of $4 OD I'~lob

b.lrrel, COUQtiD~ -10 ltaUuns of proof spirih, to tllv har..·•. "han },•. n'lt". "'''eel nUll collcrtcfl from tbe ow-ner of R,Dy lii.8tllJ~d lioVirll8 wlJiolJ lOlly be In lJUUllt"t war.·llollP'o t,t tilt' fl"tl~ of tlae takilJ~ etft:ct of' lbb~ act. 

to b" p:aid wbeult).'·,n the samu 1"ho.U 1.n\ wit IHim" u (roell "Ih'b ,,;It f·bow~I'.·' Thil! pro~i8o. in cU....ct luoke8 the ta,x 60 ~Dts pel' ""nOli on t'.36J.O:H gallou" ill wnreholJ"'~ at thu tiruc ot tll\:' p:lSs~'g:e of that. act. 

I Se"tl'.>D ;Ii of act approved July 20, IS6lI. pr,,'·hh·d Ihnl "II ,1I,tllIe.1 "\.il'il. in bonded w"rellouse at '.bo time. uf the pa68agil or that :lCt. not wlllulrn.wu wlthm 111111' Illouth" ~huul,l V~ rorloit(:d tu the United Sla...,~. The ;let of April 10. 11!fl9. o,"l"n.Ie... lito ll",o u( II... wlll..h ••wal o( ...oh 8ph i"8 lu JUDe 30. 1669. but impo8ed .. lax "f 1 cellI por j[aJlou (ur 0",,1t m"ulh ..fler AI.rll ~u. 11l6~. Tllo ruceJpu. on ,,«onlll of Ihi. addllloual tax ....ere $51,605 27. 
--

130 ANNUAL REPORT OF THE 

RETURNS OF .'ERMENTED LIQUORS BY FISCAL YEARS. 

G.-S1'A'I'HillEN1' slloIQi.lI!} the INTERNAL }flf,TENUE RECEiPTS Irolil. PER· 

.lII!JNl'E'J) LIQUORS (£I ONE lJOLL.t1R per B.:UWEL (1111l at stXTY CENTS per 

B.:1RRBL, tOfletlwr with OW (IU.:INT11'[£8 of the same on which ~.l'.JX lMS I'LliD durcmonSSIONER O}' IN'fERNAL REVENUE. 131

RETURNS OF FERMENTED LIQUORS UNDER EACH ACT OF LEGISLATION. 

G.-STATEMEN1· 81>01l'ing the A JfO UN'l' ollSTERNAL REVENUE derit'ed 1"!YD1 

FERMENTED LIQUORS at ONE DOLLAR pOl' BARREL (Ind at SIXTY CENTS 

pe" BARREL, under tl>6 ENACTMEJ.\,1'S IiJfl'OSINO THOSE RATES, the QUANTITlES 011 tohieh the l~olX 11'a8 PA JD, tl>o DA TIC tv},ell Ed CH RATE tra8 IMPOSED 

and lUk{m it ENDED, and tlu! LENG TH of ~I'IJl1E erloh rate te1l8 in lo/'ce, from July 1, 

l86~, 10 Juno 30, leBO. 

E~ I DIlte8 of l\ete- 1 

'0 I. I~l:~.f~~t~~ \AggrojZl\te col· IAjZjZT6jZAte Artiole•. ~: Fll'st imp08.1 . . w.el~ in [cotloM. quantities. I i$. Inl( tho tax. ILlUlltlugtnx. luree. 

--·;o-U,,-r-•. - I I ----1- Do~""-··--l- Barrola. 

Alo, beor, In:;:er bl*r. I I 00 July 1,1862 , Mar. 3,1863 6 munth.. 885,271 88 885,21' 

porter, nUll 011,,;1' .imi. I(Llmlill ,t I 1ar fermented liquor•. I I I-: 0
 

Ale, boer, Jager beer, 60 :Uar. 3,1863 Mar. 31. 1864) 13 month!\. 2.049,302 65
 3,415.!>04 

0rter, 8nd othc1'8hui. I I
 

r.a1" formentetlllquo1'8.
 

!

Alt., beer, l"l!or boer, 100 July], ]8G2 · 255montlll!. 20~, 7Gn,r,19 861 22I,5S6,M7 

,ortflr,andothC!UilUi. I ' I I a1" lermented liquors. I I I -------­

Total. ,.....••...•..~.~•....•.= 2~701,09-1 30,225,887,323 

NOTR.-Tho) act of July 1, 1862, went iuto opernlinn S'lptembol' I, 1862. The act of Maroh 3. 1863, 

pro"lde,1 that tho tax on fermented liell",r8 ~honl(1 bo 00 conlo per barrel from Ihe ,Int.. of lhe pneaage of that nct to April I, l8Ii-I. Hene.. Iho tax (If 60 conll< POl' barrell",,,ju;.: oxpir",1 by limitation April 

1.18&1, tho tnx of $1 pOl' barrel uudor lIOt ofJuly 1.1862, was agnln ''8vl''6II, "nol hns contioue,1 in force 

from aD,l including tbllt ,late. . 

42451R--10 

ing each .fiscal !leal', IrOl/1 Sop/ember 1, 186:!, to JUlie 30, I88f>. 

,,= e Aggt"t'f(at.o .Ag~l"e;.;nte

~H

"0" 41:'g'Tf'glite Hacal yllllr~ onded I., "; quantit.ies coUc"tion~ for ccllootion. at JUDo3()- ~...=:!:: at eneb e:l<'h ti~cu.l ~""b mtc. rate. yCStr. ~:E § d~~

-----I-~--I '::----1 

DoUara. Dollar.. I Barrels. I Dollar•. 100 885, 271 88 8S5, 272 • 1863 1 60 672,811 53 1.121. 353 } 1,558. osa 41

.d,!!grog-ate fltuHILitiCH in bn11'ela Rnd thoi.. O'lU;""' 

h)llu in ~a.]lon8 for eac.h 1i:ical yoar. 

Bafrel•. Gallo>". 

2.006,625 62.20';,375

18&1 ...........•. J 100 

60 I. 847.228 37G, 4111 GI 121 2,29-1,152 S47.229 } 2, 9

_2.~. 710 73 I 3. 141, 381 I'07,38

"•. all 

180:; . I 00 3,657.181 00 3.6,,7.181 3.657.181 06 3,657, lSI 113.372, Gil 18G6 . ISG7 ..••.........•. 1868 . 

100 

100 

100 

5, 115,1-10 40 

6, Sill. :145 49 5,685, ll6,:l 70 I ti. lifo. 140 6.207,402 

6. 146. 663 

5.115,140 49 

5, -S19. 345 40 I 5.11~5. Gt;.'! ,0 

5.115,140 

6, 207, 4021 6.146,66::1 

J68, 500, 3.10 

192.429,462 

100.546.553 1869 . I 00 6, BOO. ,100 !18 6. :142,0'>5 5.866. (00 98 6, :M2, 05:; 106, 60~. 705 1870..••••..•....•. 1871 . 1872 .. 1873 .. 

) 00 

I GO 100 

I 00 

0,081.520 54 

7. HI9,740 20 8.000.009 n 8. !I\O. b'2:1 &:1 I 

6.574,617 

1;.740.260 

8. 650. 427 9.6:13.323 

6.081,520 51 7, J59, 740 20 B, 009, 069 72 I 

8,910.82:1 63 I 

6.574.617 

7.740.200 I 8. 659. (27 

9,633,323 

203,813,127 

239, 91S. 060 268.442, 237 298.63:1.013 1874 .••..•.......•. I 00 8.8811.829 os 9. GOO. 897 8,880. 829 68 ' 9. lAlli, 8971 :m7. 627,807 1875.......•.•.•.•. 1876.•••....••....• 1877 . 1878........•...... 

I 00 

100 

~'

8. j·!3. ~~~ ~~ 9. I5'J,6,:, 0" 

9. 0Z~. 30" ~3 9.413.360 ,0 

I o. 4;;~. ?97 9. ~2. a52 

9. ~IO, lu.241.4i1 

B. 7~3. 7~~ ~~ 1 9. 1~9. 6,., 0" I 

9,0,4. ?1J5 I 

9,473.360,0, 

!l.,15~, ~~! 9. llOw, 3~2

9, RIO, 0!!O I 

10.241,411 

293, O~:l. 6~ 306.9,2, fJl. 

~04.lll, ~O 317,485.601 1879 . 1 00 10.270. :J,'2 R:{ 11,103,084 10,270. :i52 8:1 I' ll, 103,084 344,195,604 1880 . 1881. . 1882 . 18sa ••••••..•.....• IS84 . 

I 00 

1 00 

1 00 I 00 

I 00 

12.346.077 26 la. 237, 700 6:1 

15, (ISO, 678 5< 16.426.050 II 

17,573.722 SS 

13.347, III 12.346.077 26 14, :JIl, 026 I 13,237,700 63 I 

Hl, 952, 085 1\ 680, 678 54 I 

17.757, sn 16, 126,050 11 I 

18, 9'J8. ow 17.573,722 88 I 

1:i, 3'1. III J-1, 311, 028 I 

w.0'2,08'1 

17.7117,892 

18.008, 6111 

413,760,441 

4-13,641.868 

525, 514. f.~~ 550,494.652 

li811, 957. 189 188:i........•...... 1 00 17,747. ,lO6 11 19.18;'.953 17,747.1106 11 19,185,953 594,764,5-13 

-'-:::tnJ.~. ":"1""'" -1"'208. 701, 094-~ ~" 8$7. 323 208, ~O~~~39J ~5, 8ii7:"323 I7.002:r.ii7:rn NO'I'~:.--Prior to Solltom!Jt1r I, ]$06, tho lax on furolCntcd li'l"or. was pnid ill CUl'fOUC", nnd the fllll Amount of 111:( waw rc.tlll'ned by collccturA. F~I'nm Hwl after that lla.e the tax wn~ lH'id by l;tt:unpA, on whh:h :\ tle,duction of 7~ per Cl1nt. \\ .'\8 allowed to bl'c\rors usiJl~ t uem. 
13",	 A~~L\I. REPO]{T (II' TilE (,OMMrl):"iIO~En OJ-' INTER~AL REVENUE. 133 

H.-S1'ATE,VB.V'I' ,~/'Olti,,!, til" ISTERSJL Rf;I·E.VIJE ltECI':IPTS f"oll/ .... 1' I.tIL TAX1':8 j" th~ .cr:eral ST.ll'/~S (/lUl 7'ERRITORl1';S for tile .pecial-tax year f1Ided 

r i g s I ...

s 

.

f I 

"-

.5 

'" 0 

... I ::I f: STATES AND TER· .. g r: RrTORlES.	 .: .., g <i" I
 	 I ..;:

" I ... 

::I 	 '0 'E C

" 

Alnbama ' $200 00 I
 

Arkanallll... . .. 1
 

California. 11, l\ll:l :IiI
 

Colorado. .. 666 61 I
 

Comwc(\nut 1,800 00
 

D,0h',ware .. 30U 00 I
 

Florida .. ..
 (;t'or/:!:o 1 2, lOll 65
 

IIl1nol. ..•.•..••••.••.••. j 12. t>45 84
 Tullinna , 1,575 00
 

I,l"" , ~o~ :J3
 Knll8M :100 00
 

K~Dluok)' ' 8, lo.~ 83
 

J.oulolllu" •••....••. :.... 3,525 00
 ~Ialne ..
 lIIar) lnDll............... II, r,m 01
 

.M ".onehu.ello........... 7,7CG 69
 

l-lillhiJ.:(Ul ••••••.• 4...... 1. M)(l 00
 )[hlllt eoll\ 2,200 00
 ~IiR.la"lfl'i 69 00
 lrliRIlOlll 0, HI G6
 

MO'llulla........ :I:'ll 34
 

N"hr".k"... :100 410
 NHVntlIL. ••••.•.•.• 27500
 

Now Hampsllire........ :100 00
 'N("w .JerNW..•.••• _...... t, i6~ 00
 

Now Medco 400 00
 

Now york , 32,10\ 17
 

Noreh Carolina...... . MG 66
 

Oblo 13,716 69
 

Oro/:oo ..•, . •• .. . . ••• . . 600 00
 p,'oM)'),'ani.. 32,0:;0 02
 

BbO<le J.lon<l 700 00
 Ronl h Curt,lln ,... . .
 l'ODII00800 1,700 00
 

T,IXllIl . I, U:.s 3:1
 

VormoDt __ ., .
 VlrS;lIill 2, GOI 00
 Wellt Virginia 800 00
 

WIRCOD.ID 4,05833
 

"

Ol " a 

0::1 

~i

l<<l 

... ..: 0 

a I
 

rl 

'0

... 

0 

f 

e 

::I 

u 

;: 

to 

rii I 

I}ll·j I
 30,188.'5. 

8§ oS Ii -I .9
 ji~ ] .! • I ... I's:? is f .
 S~ :;;8 "I .9 .!II! ... ';.9 6g I fQ I '8 ff fo ",0 ~g

.5- =sr I 0 .. 

02 1 e f~

.= .E~c "iiE

f .. -g 	 1"'- f . .... ­ .. ~oCJ ~::I t ~l 5,,&' - = ==.,. .a _ E .s 't f Q	 I :::=:; 0 "" c:.. ::Q 

8-'18:, 8~ $111067 ..... ··I.. ····~I $lr., 230 741~"'" ... -~ 00 I
 $1026 15,:m 50 :fOil 76 $3000 " __ "1 148 a~ 00209
 

4 bIl 3'2, OW Oil I ~O !,O 127 20 15,222 ill 4, G:I~ 61
 2,16240
 

lI,131 33 20 05 2, ~M 17 I 1,2:W 09
 l,5:n 25
 0956 15,516 70 6 00 135 30 1, geG 67 ~. 207 (,5
 4,033 30
 

8,304 43 18 00 21 !KI 408 :l4 ~gO ~6
 2'10 17
 6, 830 07 •.. . 2 40 . 68 aa
 87500
 14, 010 05 :16 00 I 55 40 .. .. 6(;918
 1,110 41
 .. '28'i~"'" ..... 1
 72,605 21 l~tl M [,;0 50 10,362 60 18, :iOa ti7 I 7. a83 50
 76 n. 424 74 au 00 IlH 43 3, 776 00 3,lIllll 15 4, -l7$ 76
 

583 36, roo 68 18 00 1U4 85 7. 810 aT ',581 61 I 3, 0~'9 63
 i:ibit.. · I'$20'83· 25, m 30 12 00 48 ao bOO 00 l. :1\1017 1. i91 6G
 

24.927 01 !AI!' ;5 13d 10 2. 816 ~'7 ~,~i7 6:1 J. 4:)1 :t! ......	 .. 17,987 02 232 00 I 183 Gu 1. 000 00 4[,0; IIil I J.l~O Ii
 

.. .. 14,440 G5 :140 to 1 1,1;00 ()'; 40000
 

17:1 32 2;,243 10 G7 50 WI 80 4,551 1" 'I :),433 :171 2. ~OO 67
 14 &8 3~l.I)69 10 03 00 I, ~GO 40 3, :{:!:, 02 8, auo II
 

42 ,.. 40. 236 404 G5 50 586 00 0, OS7 52 :I, "HI Ij6
 

........ 24,235 H 12 50 46 60 I 10,858:13 2,1:1)1 :1:1
 

a, our, II
 ..iZi' 02' :::::::: ~;: ~,~ '''3ao' 00' ....iao'75' --'4:066'67" :i, 777 ~2

.. .. .. 8, loU 80 10 20 4. 015 Ila 1, ~:iU 17
 

............. __ .•, 21,6(J1) lIO 71 40 2,314 00 1,4(;0 S:l
 

.........!........ 2.163411 I..........
 110000 W607


....... -/- 6,41240 21545 600001 3, JIj!) 17
 

.. .. .. ... 36, 114 04 56 00 5lI5 95 4,!>87 150 I 6,WI6:1
 

........1.. ·..... 6.17470 1,37500 Htlllll
 

. ........ 250 00 I 139,508 05 003 01) I 3,222 00 I 25,437 bl I 49, lotH 20
 

60S 21, &10 17 1,178 60 I 1121 15 I 00 0~7 40
 

4112 III 78. 575 ~I 214 50 1,357 38 14,245 8-1
 

5 00 10. 701 29 18 00 I 6, 375 02
 :100 48 ! ! 120.406 88 I 18150 2,UD 21 27.57918
 

.......,j
 ..~ila·3i

:101 8ll
 

103 13
 51 ~9
 

7; OG:l 80 250 8. 333 a1
 ........ 1(;,100 00 D 00 30 00 100 00
 ........ 18.271 61 23'. l\O 105 95 427 30
 

....... '1' 32,14341 (; 00 1300 MG 82
 ........ 5,32245 .. 1211 6U .
 

..... ... 18,740 00 I, 121 26 25 35 160 00
 ........ 11,1;56 17 L7 60 ...... . .. 000 00
 .....• •. 30,726 05 :lu 00 :{02 05 16,214 110
 

6, ~73 30
 2,043 a5
 H,~14 10
 

I, ~~S U
 ~(,l) 10
 

44060
 

lO,1l4" 10
 1,178 Il7
 ,,2661
 

:WI (;0
 

:l,lijl 07
 

II 431 ~4
 

5: 000 -I( 

3,40S	 ;)a
 

4;;\ 17
 

6.464 19
 I, li3:1 :14
 :l.:~08 81
 2~l) 17
 1,0:;'1 17
 

5, &13 77
 

I, S5~ Oti
 

21,07081
 

0;9 IG
 

8,8'!1 10
 

9i4 99 I 72. 7!00 l)7
 

Total. 

tsr" U70 on
 

3G, 493 ~o
 

358,620 10
 

82,1111 02
 108, OlIO 70
 20,811'j 76
 

18. ll)S 14
 ~. ~:,tl \I 

3Si!, G30 \i:1 

213. ,.nJ !lO 1-1~. j:!4 lr. 84.531 G6
 

ll\ll,OH 11
 177, rae 50
 

43, IW 114
 ~w, :Hi1 8~l

280 o·~a "11 

'l'l'!: 7;;1 07 

1m, (.07 Oti
 

4,-00ll III
 26:,,210 20
 

So. 8102 01
 P2. 14,. 67
 14,OGi [,.1
 

42.59:' 37
 230,0:\.1 67
 

63.01t! 3N
 1 l'n 6lo-l ,., 

, 83: 7~6 1M 

5:14, tl4 DN 

16,747 50
 

b91 67
 

46000
 

795 83
 7,145 85
 36061
 

G9161
 

3uO 00
 

2,001 67
 

765,711U liB
 

47,5.% \14
 

41', us; lit!
 

G9.0n ;/;j
 

130, ~2l) 00
 

17, OW! H
 101,7:10 02
 aD, h72 61
 2IO,IIII!. 26
 

4,799 _~I 270 8311,134,301 150 6,41G 26 13,704 12 18J,7 __. 173,618 O:l I' 135, 235 61 ' G, 9:;0,112' 04
 

,253 ~-I 50. 4811, 080, 839 03 4, 40 .. 1~113 08 1Stl, --~ 16\,308 G7 ~4~1~~
 

NOTlI.-Tho colleclloba of Ne"ada "'cre include.1 "'ilh tl,OIOe of California durin!: the f1... thr, month, of tbe apecial.tax )'l'lll', "ud Iho nolloctlooa of Utah were included with tboso of Moutana for thl!' ~~o,,' period. 
----

••••••••

134 ANNUAL REPORT OF THE 

I.-ABSTRACTo! SUITS and PROSECUTIONS as "cporlea by UNITED STATES 

year ended 

Sllit" commcoeed du rio g the Soita pending July 1, 1884. flacal year 1884-'8.5. 

J UDIOIAI. DISTRICTS. 

Crbnioll1. Civil. In rem. ICrirninal. Civil. In rem.

----_.-.----,---,- --,----,----,---­

.........,......~;.,:::::::: 1~~ ~~ ~~: s

2 

8 3 

1 

2 

4 

8 

COi\rr.USSIONER OF INTERNAL REVENUE. 135 

DISTRICT ATTORNEYS, ,mder tile INTERNAL REVENUE LAWS, dttring t!lllji8cal 

Junc 30, 18i:15. 

Suits docide<l in favor of the United St.l\tes. -I

I Snits Bottled by oompromise.
 

Judgmontil aod coais paill. IIJudwuents nn,l C08t8 not paill.
 

, 1--­

Criminal. Ci,·il. In rem. J Criminal. Ci;U In rem. Icriminal.! Civil. I In rem. 

---1--1- --1--- " 

J<~".'::.i :~~?::J~~~~ N"'~,~ I~~".~'~~~~IN.m·":~·:":'::{~:'~~I:

1

::;:.;::r••••••••'•••:::•••••'•••••••••'~.! •••••;;.,1•••:•••:.: 'i •••:••••• i.·••••••,.J ............ 4 ' \ 12
 

•.•••.•••,;: ••••••••,.,••:::•••••, ••••:: ••~: ••••••••••1••••••::•••••••.••';••••••••:,:I••••••••::', 21 1 30 5 _ 120 4 I . .. . .. 6 21 

62 3D 1 22 29 57 1 23 2 10 _ _ 24 2 14 18-1 2 2 25 .............................................. 10 1 1 26
 5 3 27
 2 5 .• _....... 18 28
 1 1............ 3 1 29
 21 1 _.. .. 8 16 7 1 30 1 . ~9 . 31 

9 2 19 3'2 10 3 2 _.. 33 

:::::::::: :::::::::::: 7~ :::::::::: :::::::::: ::::::::::. :::::::::: ::::::::::I~~ 4 30 1 ,\36 

.........~~ ..::::::::: :::::::::::: ~~. :::::::::: :::::::::: :.::::::::: ::::::::::IWs
 .........~~. :::::::::: :::::::::::: ~. :::::::::: :::::::::: ::::::::::: :::::::::: ::::::::::I~~
 ..........8· j. :::::::::::: 4· j. :::::::::: ~. :::::::::: ::::::::::'~
 2 _ 43 

.~ ··· ·..i· 2· :::::::::: ···.j·I..·..·..,i· "7' n 1 1 3 1 4 4 6 46
 19 1 4 J 1 41
 ............ g 207 J6 48
 

12 2 8 _. 1 49
 1.......... 1 4 1 2 150
 

!l::::::::~: :::::::::::: J:::::::~~: :::::::::: ::::::::i~: ::::::::~: ........ 
 

:::::::::~~f::::::~: ::::::::::~: ........~~. :::::::~~: ~~~:~~~~~~ ::::::::~:: ~~~~~~~~~>~~~~~~~~ 
 

........ J:::::::::: :::::::::::: g :::::::::: :::::::::: ···....·if ::::::::~: :::::::]~!
 

.))):) ::'~: ::••::::::!••••••••••;. :.:.:::..:1: •••::.•:: .:••••••••1.;•••••••(1 ••••••••,•••::.:••••1j .u.u~;!uu n.;; Juun;;.n~;;; ~:+uu;;; un;; ~. 580 I 77 ~_O_ 2,309 76 ~I 192 26 11 I 
_______

1 

136 ANKUAL REI'ORT OF TIlE 

I.-ABSTR.J.CTc.j SUITS and PROSECUTiONS aa rtporlt:d by 

.JUDrCIAL DISTRICTS. 

1 I Alahnnu', northero................. 

i 1::~:~::::~~]~~~,:,;::::::::::::::::: 4 AIR.kll 6 Arl.uru. 

1 ~~t:~;~~~:~~~::'n:::::::::::::::::

Suitlldcdded Ilclv"",,,I~'to tbOI Sniu, diam;lIl!C'<1. alonodooetl. UnlH:d Stat('.8. or colJ8ollda~d.&c. 

I


r_rl_m_l_o_R_I.I_o_I:.I~_~n_r_eu_}._ Crlrn_lo_a_I.I_C_I_v1_I._-_ -_In_r_o_rn_. 

. Numb~r. N"m"'r. N,,,,,"',. Numbtt'. NUlRbtr. Nl4mln•. 40 3 .. 

~. :::::::::: :::::::::: ::. :::::::::: :::::::::: . I 1 .. 

:::::::::: ::::::::::, 1~ :::::::::: :::::::::: 

:I! ~~E,:L::::H:::::::::d:H:: ::::H,.I::::;::::1:::H=:
 I~ Dlstrlot. of Columbia 2	 1 ..
 

I! g~l~~it~i;,~~e~:::::::::::::::::: "'''''J' :::::::::: :::::::::: ......2i~· J:::::::::: 17 Ge<lrj.:la, .omllum.................. 40	 64 I ..
 

~: ~IW~':l;.:;,~;r1be,:,;::::::::::::::::::::::::::::: :::::::::: :::::::::: :::::::::: :::::::::: 

20 1IIln.,I•. eoutboro 8	 9 I
 

~~~~.n~~·.ii;o.:,;::::::::::::::::::::: ........~. :::::::::: :::::::::: 2~ :::::::::: ::::::::::
 23 lo n.sonlhum..................... 40 I
 24 Xlln....... 7 12 .
 2li !r.lIItucky........................ 69 2 78 9 ..
 2G l.onl.laull. onstero 6 1 19 I ..
 

I~~~!~i::(:':~~~~:~::::::::::::::::: J:::::::::: :::::::::: :::::::~~: :::::::::: :::::::::: 30 Mao"nehn.utlll... 2	 34 61 .
 

g ~!~~!~J:,~;7e~~.~e~::::::::::::::::: ::::::::~: :::::::::: :::::::::: I! '::::::::::[::::::: 34 ~fl ..I~.lpl,I,llOrlh.m 20 :.... 32 ' .. 

~jm~r.~~~~~~~::~::~~~~~~~~~:::::::::;. ;~~~~~~~;: ~~~~~~~~~~ ::::::::;: :;;;;;}: ~::::~:~:~
 39 X'·urn.kll.................	 30 ..
 

Ij~V~2i;···:~:!·:::jh./·:::!:::::;.. ::E:::H,
 4el Nmv Vorle. southern ••. 47 Nurth Cnrolll1n. CRslum 48 No,thCnroltun,,..,,,,t6m 491 Ohlo,llorrhcl'n 

~~ g:.:~~;.~:'~~~'~.'~.:::::::::::::::::::: 52 1)'.lIl1".~·lnudR,CR&tel·b...... .••..... 

:;i,':.:I?t·r'~~',:\I,.~·~~~~~~::::::: :::::' 

MI StH,I" Cnrolllll\
 66 'l'.onIlCI'll't,·(l, uMfiITO ••••• _•••••• 0'.....
 67 1·~l1n.·.~.·,·, lIIiddill


68 ~r"IIIlC"~CO. "-t1HlCrll
 

!~~~~~~?~~~~t ;::::~~~~: :~~::~:;~:
 63 V"nnllllt.. 

29 1 2 2 4
 19 .. ..
 128 :1 2	 116,
 .. 1	 6 .. 

.......~. :::::::::: :::::::::: ........~. :::::::::'. ::::::::::
 :I 2 8,............ 1
 

:~. :::::::::: ::::::::::,::::::::"/:::::::::: 37 I 62 6 ..
 ijl 0.. 68 .
 '.!7 16 0 I. ..
 :} 19 _ _ 1 .
 

I;:::;;~: ~~.: ~;~ ~;; :;;!.......~~. :;~~~~::} ;~~ ;;~~:~
 

. 

<:o:mllsSIO~Bl{ I-' I:STER~iL REVENUR 1:J7 

YITED ST.dTF.S [)ISTRICT .4 TTOllS Ef'S, ·fc.-Colltiuulll1. 

I ~; .A moune... of .iudgnaeota r(l('~''t'en:il nnd ('n"t~ la'\ed. 

'-"" Snit.. pending ,JnIr 

1, 181«5. s[ 

" m C.hnloRl. '1\'11. .~~

P,ine;I"'!. C~'r.I. CiVII.I~ CO'IS. ·oMolM. !'l.1II.1 (;~I,::~I·I"'ln,,". &0. 

No. No. No. i No. I
 73 7.. 35 $.~, 401 00 $10, 30,. tl6!" ,.... 

In rt Iii. 

prlnOlpal! co.ts~

•••••11.:.··,il.::·.:,I••••••1

i

•.,l;~.~' .••:~.~. :!".,,,:.. i:"~ "·I"~ ~,!" .!""~.I ,I 

.. ';.':I}S~·!:C·:·· •.,l! I~ 14 1 3 101 2:!, 150 0(1 :14.064 77 I · · 'I lli
 

n 3 15 4,20000 12,192 2. ,...................... 17
 

.. .. ·2i.!· .. i:i·! :i· :::·::::1'\850'00 ,.... ·S7i;·35'..68:92r.. ii;' .. ·G2·ir7· '''0&''79 39·00· ~: I: ::::::::1.... '2'1 4.:~ ~~ 2,:~ ~g ,,~~:~7~.~ ~~:.~~ ~o ~~ ~~:.:~. 20,...... 61 8Ull 00 :j.~(j() 10	 22
 01 . 3... .. .. . II 840 00 2. 659 61 , 23
 24 I I 8,0 00 .. .. 24
 61 75....... 20 15.10000 11640 1,10536 47242 26
 

4~ <~: :::::::: ::::::~ ......JJ~ I:::;;~~;~~: :::::~:::: ::::~~:~t~::~~::: :~:::~~~~: ~~
 18 ~2 10 I tHO 00 636 52 103 04 18 82 .. -....... 30
 5 :IS 110 00 1,50-1 01 31
 7 _. • 0 1.20000 2S'l8l:l 71000 ?.3288 32
 

•..•.~.:':-::, ....JI ..~~ ~~~l:·:::[::-i:.~·::::: .:::-i .. ...... :::::: :::::::: '::"::'.::.:::'.::: .:::::'::::' :::::::::::: ·::·::::::i:::.:::::. :::::::::. :~
 6 "....... 2 itO 00 246 33 2, 21/'l 67 alII 8:J - 12
 

22 I "I 300. 11720 . 43
 17 3 ~.39~ 00 1,625 00 22 45 28 /1l ,......... .. H
 2 18 5. 7500 11426 70342 132 l\8 21895...... 45
 38 39 2 100 00 1__ ' ........ I. m 18 229 1\I I 36:l 3J 1,970 13 1 46
 

26 2....... 141 1.20100 1.068171 4068 44851 H
 105 4 2 01 I II. 72.~ 13 3.066 00 1,140 (lO · .. 1 48
 I I I 1.01042 I 642 J1 188 84 7600 49
 1
 7 tl I 1.... . 325 (10 I 4951 ,........... 3122 50
 

'''22' ·.. ·..Ii :::'.:: I 4~ ~.~ .... ·302·~i;I··54:ji,i'jd· I,9BO'07' '''Dis'oo' w·r,o I~~
 26 9 1 11 300 00 018 53 ,	 53
 

1S: ....5· .::'.:: I" 'ii I "i:ooo'iJo '::::::.:::::I·''j:002·ii "482'54' .:":::::: ::.:::::: 

'4 Vlrlrlnln. en.r<M1 ..	 r. 9 I.......... 38 6 .
 Ii~§~W:1~¥···~·:::::,f.IO:I.···L:~:::::·::·
 1'.,.,,]	 1=.703 1_. r.:1 ' I 1.373 I 70 I~
 

TollO! fu. II ,cal yea. 1884 I 5112 I 3:J HI 1 I, 239 ~~J _
 23 1


143 4....... >H 

96 ·1 :'... .. 

22 1. .. .. . .. 1
 71
 

.~ .:::~: :::.:::.I>:::-;
 3 16..... 1 249 7 I 4 

..._2j2 ,. ::: .. 21 10 .. 2 .....•.••..••. 

2,084 3~'lI 37 7211
 =:==.== ­ 2, 490	 ! :154 60 \I'll
 

I I
 

.1. SO') .JO I 7,316 26 , 244 61 205 42 .... .. " .......... 00
 :'. ur.o 00 I 7,205 1:\ , 81 H I 45 12 ~. il~~ 5;' I 25 57
 

110 00 1l!4 (1.1 1.. ...."I" us
 003 00 59
 

·~:·: :.:::~:~~: :~;::~:::::r::~:::~:I:::::~:~:;I::;:;::::. 
 00 25 107 19 64
 3J.oo 00 2, 133 42 011 .:1 I 293 24 Il5
 .............. . 1......... . ilG
 

0,31000 5,0,0375 1 4535 U1
 

...~~.~~ ..::::::::::: :::::::::::: :::::::::<::':::::: :::::::::. 

126.3llll 92 126,3&'; riO 18:,. ~16 0.­

===--"11 ::~: ~:(::::-: 1+::: I
 1:r7, :I'~4 4\1 113. 109 011 .I. I ,4U1 29
 

llG
138 ANNUAL REPORT OF THE 

I.-A BSTR.J.Cl' of SUITS ana PIWSEGUTIONS, 43 reported by UNITED STATJ;S
 

DISTRICT A1TORNEYS, g·c.-Continued,
 

.<I.1I10nnt paid 10 colleotors dlltin!: tho fiscal yoar. 

JUDIOIAL DISTR.ICTS. Crlmln,,), Cl';), In rem.

i~ille., &'0.1_ Costa. '\pl'inciPOI. I Cost.~. _lprin~\aJ.1 Cost8. 

I A1:\b~mfl,IIOrtborn $100 00 t121 241 .
 l! Alabnmll,lnh1<llo 100 1399u , .. 

! i!~:fE,~'\:·~·~I~~~;;~'::::::::: ::::::::: ::::i~: ~&' ....~: ::'1' ::::::::::: :::::::::: :::::::::: ::::::::: 

6 A"k'lI""R,,faelerU .. :.1............. 30500 42521 ..
 .. 7 Arkonsa!!, "reslorn 176 00 30 95 .. "I'" .
 8 CaJiforub .. 1. (145 55 $37 05 ~18 26 $.l47 50 $35 75
 II Oololudo.......................... 1500 166 R7 I 2,96571 86 14 ..
 10 ('_>lIneetlellt,....................... 25 00 75 00 I · ..
 11 Dnkota 4750 9229 1 ..
 

i ~ ~grl~!:;~r~f~~~~~i~; ::~ ~.; ~ ~ ~~; ~;I:~;; ~ ~ ~J:~; ~ ~ ~ : ~::' :~.:~:~~:~ I :~~~:: ~ : ~~~ ~~~::: ~:::: ~ : ~ : 10 Georsrla.l1urthem 84500 1,32379 1 . 

17 Geor,:la,llOulhcl'n .. _.............. 23300 1.50.1 <15 ..
 

~g IIM~l~i~.·~~rlh~~·;;:::::::::::::::::::,';;:i56 00 "'426' i3' '68,' 977' iti' ."i62'52' 9SS' 79' 39·co
 ~o 1 llllllol•• sCJUlhel'll 000 nO 000 a9 .. ~oo 37 900 00 10776
 21 Inoian" 2U 00 3178'2 ," .
 2-l!IOWll.uorthorn 634992,66595 __ ..
 ta IOwa,solllhon, , 38138 1.03031 ..
 l!~ Kl1l1t<lls 05 00 . ..
 2li KOlltlloky , 46500 163 27 1.200 20 301 72 .
 !6 I Lollislnns.ell.tern 10000 1,25000 79Q .
 l!7' Louisllll1o,weslorn , ~O 00 330 I ..
 281 )[n;ne 1 350 00 51250 1.. ..
 20 :Mnr~·laJllI 5000 144 sa --......... . 1 ..
 30 I)[nK.:I("'"~etts 760 00 742 2S 2.067 2!1 814 20 300 69 " ..
 31 ;\fiobigllU, oaalorn __ 100 00 89 III .. ..
 

~}:~~~~~.\~~~.~~~.:::::::::::::::::: m 1
 ili· ~~ ~~ :::::::.::: :::::::::: :::::::::: ::::::::: 

M!1>1ill.SISSIPl'!' northern.. 240 00 127 35 1. .
 35 .. MlssIMII'PI. 8olltborll ..........•....1 10 00 13 00 .-- .. ..
 36\ }UKSOllrJ, "Rotorll............. 522 00 1,964- 85 I........... 79 05
 37 In.,,,,,n'!, weetorn 43 00 I, 140 79 . .
 

:g ~:~~~~~~::::::::::::::::::::::::::: :::~~~:~~. :::~~:j~t::::::::: :::::::::: ::~::::::: ::::::::: n N"6w Hampsblro............ .. 130 80 150 55 ..
 42 Now ,Terao)' 300 00 1~0 6511' 75\ SO 60 50 ..
 43 N6w }1oltieo 53 00 117 20 .. ..
 U ~0"'York.D"rlbom· · ll.71lO00 2245 210
 4(; NOwYork,en.rorll 91500 5295 60123 "21 85000 4474P
 46 Now York, sOllthorn 1 1,500 00 670 50 , 11.454 10 4,483 13 540 02
 47 North Cnrolinn.eastorn 1 150 00 789 58 406S 41 III 4386
 48 Nortb Cnt'tl!inll, Wellterl1............ 316 00 1,:laO 03 545 29 289 37 570 76 110 51
 

491 Ohio, northorn '" .. 070 42 353 23 188 84 107 51 , ..
 60 Obio. sollthorn...... 650 00 SO 38 1 510 00 83 54
 

~i r.:;.~~.h:;.ll·!~:~j.-S·t~~~::::::::::::::1 l~ gg 1"!WOO'/'25:000'00' "822'02' '''076'00' ....6S·Sl 63 l'ellD.yh·ama. W(,B~orn 2,000 00 1, ",,2 JI 7n 00 _ 2,300 00 125 82
 IH IUhodo [olaud 100l 40 55 19 .--.... .. ..
 55 SoU.th Carolina...... .. CU, 00 12, 721 061
 00 . 

JiG Toone"Hoo. castern . .. .. 933 93 09 70 85 55 J,026 71 .
 67 I1'01lDC8Sll<', mhldle.... 225 00 I 2.4,3 23 . _... .. 973 40 1 25
 68 'roone,sce, w')storn.... 185 uO 199 34 0, \l;8 36 111 11 ..
 51) 'l'oxaH.ofilitoro ll.223 00 12,OJO 071 __ ·.. · .
 60, TOxll8,oorlhern --.................. 35 00 44517 5000 5811 1 ..
 

61 TOx"•• w<810nl..................... 1000 20 52 1 -­ II ~E~~~~~~~~~::: ::::::::::::::::':::!:3:~r' ~~~: ~~:I: ::: :~:~g.1 :::i~j: ;~: ::::::::::1::::::::: 

G.'j VIri:lllIR, WOSIO"'......... 1209 , ' 21508 140 tJ2 ..
 

66 WaHhi~lrto~ I·.. ' -------- 1 \ .. 67 Wost 11'j.;lw" 67800 3571.0 I ·1 · · 4535 .. -- .. G8 Wi8eon.un, oa810ro 330 OIl 59 76 500 00 67 05 ..
 00 'Vlsconslo, western.... 50 00 I 44 15 .. .
 70 lWyomlnj( -- · ·1 .. 

TorRI. __ ~. a:i5'i8·30. 453 52 ,130.969 00 1 3.:;SO 00 ~Il, 676 04
 

1.'01,,1 ror !I"CI.' ,·oA,· 1884 J9, all 71 ~8, 40':; 63 LO~ oo~ :l3 i 2.947 42 4.598 Q4 1.1. 230 
 

COMMISSIONER OF INTERNAL REVENUE. 139

K.-.A.BSTBACT oj SEIZURES of PROPERTY JQ" VIOLATiON oj INTERNAL
 

REVENUE L.d irS fo)' thcjiscal '!I('a" elided JUlie :~O, 1885.
 

I
 )1 i8CellAnoou8 I Distilled ~plrits. 'I'ObRCCO. I ClgaTll. property.
 

S'l'A'rES AND TERRI·
 I
 ·fORtES. I ' ­ IG.UOll•. I Vallie. POURlI~. I Vaillo. INumbor. Value. I Value. 

.- - 1- 1- - -1 - 1 __ AJRbl\IDR • .. • .. 1 697 1 $700 00 I $1 00 \...... I \ $810 00
 Arkl\ll"M 50 50 00 152 I 48 00 1. S<l0 $13 00 35~ 00
 Cnllforni __ .. 324 213 00 314. 160 2,023 50 1.024 00
 

Colora,10 \ 1 \.......... 2& 00
 

~r~,~s~~i~.~t:::.:::: :::::: iM' "'208'0(;-':::::::::: '.:::::::: ~: ~~ ~~ '~'I:::::::::::::: Goorgin l 876 7lS 00 438 10200 10.74800
 

Illinois.... 28.707 15.230 011 15. 239!1. 000 00 SOO 00
 Indlona. , 1 140 26000 20 1000 677 00
 lown __ 1 400 WO 00 1 53 00
 

1,7:,,,.;•••••••'••••••*(i••;l.~.... W'·I.~." .,:••,]1;: ~:1 .....;m~
 Now .r~r8ey 1~0 261 00 191 30 00 13.970 124 00 ' 320 00
 New Mexieo 41 104 00 300
 :Kow york............... 2.742 2,413 00 6.670 I 643 00 169,394 1.857 00 I 117,156 00
 "orlb Carolin __ 1,298 633 00 2,606 4(14 00 ...... .. .. --..... 8.089 00
 Ohio 120 94011 6,150 20000 .
 l'ennsyh'l1uia 1.719 2.033 00 27ii 70 00 01.876 8,1 00 5, 124 21
 Soulh turolina... 281 29300 ' " .. "'1 79200
 

.rODOOSSOO 00..... 70 100 00 1.600 00
 

Texos .. .. .. .. .. .. 238 398 00 40 8 00 100 2 00 I 50 00
 Virjtlnia. 695 584 00 193 24 20
 001 2.158 10
 

~fs~::ii~~~~.::::::::::: :::::::::: :::::::::: :::::::::: :::::::::: ..·..·256 ..·..2·00· l~g ~g

TOtRI. -S9,200,i5,28s00It0.646!l,'as02O 62l.'W'O ""6.168'501'18I.'ii677i
 

Totnlfor flllCJlll'OOr 18&1r~670 123, 640 721~1 428 50 " 434, ;;suys.m3-19! 79.417 22
 

I 
• 

cc _t"t" ;.-. t" XX t" ~~ :-' : xXt" :-l t" b XX X XX x X X X X xx~x X x t" t" X
 X
 XX X X 

;,>; t:: '"' x 

X :-' 

X

X x 

x

x ::

.. <; x x

­ <Ix X ~x c: S" . < X x 

<... ..,-- ::; <; -- x ... x ........- "": ~< ­
142 INDEX. 

Pag... CATT/.ll l'JlO AT IlKO/STxnKD ,mAIX OJSTILI.F.R/KS: 

Aj!i!l','/!nto' hlerellso of. in \Velght. by collection distrlcte....... . XLIX .A1IP;r~!:"teincrellRe of, III ,voh:ht, by Stal"S "nd Territories.... L Avorllj!O ionrtaeo of, In woi!!ht, hy colllection di.tricts XLIX A vO'1'''IIO iucrea"o of, ill \Vol gut. b~' Stnt,," all,1 Territorics ~"'''' L 

NlIlIIU"1' of. hy collection dlSlrlct·s __ XLIX Nllmb.. of. hy Stalcs and TOlritorie8 __ J. OIOA 1l~;T'l'K8:

BOlI/loA''''cn for (\xporlflUon of, IInaccoullled {or.Tulle 30.1885. dato Dr...... CXXXil
 

],;Xl"o le.I ami 'IlIl'ln!! fiscal \'I'IlI' IlIS5 "<'Collllte.1 for. nnmher of (103,333,420) CXXX II
 EXJlort<'Il ani' DnoccC<lInl",I'for .JlIno 30. 11l84, numhol' of (7.817,5Q0).... cxxx:a
 

:Expol't"(1 ao,lllnaccolIlI(.",I fur Jllno 30. 18M, numher of (9,205.500) cxxxrr
 

Nnmho,' of. on whil'll lax wa. p"ld dDrin;: 1Ml I\VO fiscal )·ears. Comp"rcd........ •..... VJ
 Prodllrti(," uf, dllrllll'; oalc1l<1ar Veal' 1884 (920,303.50U).... XXVI
 Recelpls flUnt. <lurillJ( Ilsell' yo,;rs 1881 and 188!;, comp:<red V, XXIV
 RtlUlovecllo/' o:<"ol'l>lOolJ <llIl'ill/: tho )'ear, nnmber of (IOJ,811,420) CXXX.JJ
 CWAns: 

:Bondo i-01 \'en for expnrtatjon of. unacoollnt~d for .TUllO 30, 1885, dal" of................ CXXXll
 

F::")lol'l"<l an.I d1lrl1l1l the ll.,·al ~'"ar 1885. atJr<lIJ1lle,l for. nnmhor of 0,516.200).. ..•.•.. cxxxn
 

1<:xj'Orlo<l Iln.I'11Il\(·CUuutlld for Jllllr 30. 1885, number of (113 -1.00) ,... CXXxn
 

Nl1mbor 0/; 011 whioh lax w". ]lol,1 durin:? los1 two fiscal years. compared.... vr
 l'ro'hllliion of, d1lrill${ ,,"Ioudal' y,'nr 1884 (3,37t.V82.o.'l8) XXVI
 ltocai)llH from. ,1ur1u,:: last twoilK"'11 VO'l compared V. xxrv
 

Relllo\'"d 1' expol't ,In,I unaccounted I, JII"O 30, 1884. Ilumbor of (72,050) CXXXl1
 

ROOIO"",I 10" cxport durin~ fl.",,1 yoor 1885, numhor of (1,557,550) CXXXII
 CIOAllo .\lm ClGAIlF.TTF.8: 

P,'(,dllclioll of, <lllring n.enl yoar 1885 (~.:;24.0l10.841) __ XXV
 Pro,Iuet iOll of, ,Intill>: lI"col yenr ISS.\ 72.441, 616 ~n'el\ter lhan ]ll'oouctiOlJ in 1884.. XXV
 

]{e<'eirt3 fl1"n. durinl'; noenl o"r 1885 1$10,006.823.38) .•........... V, XXIV
 Rec,'illl~ 1"0111, dmln!! Il.cal )'oal' 1885, $216,3oo.00Ies9 than In 1884 xxrv
 

RelDovc,ll'o,' rouHlIlllpllOU ,lnMII/.: flec,,1 ~'eut 1885. quoulit\, of V I, XXV
 Sttll<'mout rolntillj! to PI'OduOlion of. dDrinl'; ""Iond:<r yeai'1884, b~' StMe. lllld Torrllo.
 

rle3................................................................................ XXV]
 C/GARB. l!AIW.'ACl'UJ(I(I(6 OF: 

Disll'il>ution of, 1IIUOUl( tho S/atoK alld TOl'J'ltorie9 .........•.....................xxxrv, XXXV
 Numuol' of, du,.ill~ .poriaHax )'ea1'6 ende.I .\l'ril 30. 1884 autI ISM (15,349 ancl 10,337.
 fl,al··olh·ej~·) . .. , XXXV
 CUlIIK8 Jx 'rIut 8~:\·EIl.\I. COl.I.F.CT/l'N DJ8TItICT8:
 

1\umber of, dUli,,~ fls",,1 \l'llr 1885 (1801 .
 XVln Numher of.•Imiu/( rnrrODt fl9"al YOM (1110) __ . XVIII
 Schedllie of 6ll1"l'h·. of, durlnl( IlK<'al yMr 1885 .. XV1IJ Scu<!dul" of sAlarie. of, ,hll'in/l current tlscal year __ . COLLRC'f01l8 : XVlll 

BflQi~ of 19cmnm('DdatioJlI tUl):u108 of. COl' 4.al'rrout fiscal yea.r 0 ._ •••••••••• xvr NOllielt of, fol' 1~8:; . .. VI-Vill Number of. <11I1'1I1/: Ii..·u! year 18Pa (S5) .. XVTI NIl1l11'cr of, '1IIri1Jl; cut"e"t Ilsc"ll·.'"r (85) .. XVlIr Scalo of .01arl09 or'...... . .. .. XVII
 Schednlo of ""Ianos of. ,luMII!! flscol year 1885 .
 Schodulo of K"lllr1c~ of, 'Illring corrODt 11.0,,1 year. . .......•..•...............•.•..... XVIJ
 

COL1.F.OTOI/S· OFFICII.: X\7I[[ 

E!'ftminaUulI of, {1m'jug- Hie yeu.r ,,,,,,,,, .. . .•..•. .o •••••

COI.I.Rc'J'Olla, IlJlI'I'TY: xvrr
 

NlIIubel'ur, tlmlo/( lI~o",] year 1885 (003) . XVII
 Numbcr of, .11ll·iug c"TI'ont Usclli "on,' (0:12) ..
 XVril Sllhedulo 01 "aludes of. dlll'ln,:: 11scnl year IllSG .. "Anr Sohcdulu 01' 8a1:lt i08 of, dUI'Jnl( llDrrent tisc..1 yenr . XVUI 

Al!1!rei-"nl" l'OCoipts frolll. <Il1rin~ IIseol year 1885 __ .. 

COLI.IlCTIOl/ '"ArMlCTs: . 

, VJ[r Xllmoa of, from whleh spirit. W01'" wlthdrowll {Ol' oxport during lis""l \,oar 1884 .
 LXXXI Nmlles of, from ~hicu opirlL8 woro wilhdmwn for ""port during tlsca!'sonr 1885 .
 CO.lO.LJ6S10XKIC: LXXX.JJ
 

Report of, ror fiscal yen}' 1885 SlIbllllLt.ud III
 COMMI8.-IVl(IIIt'8 on·rcF.: 

A IlIl'l't'I"'to o{ foroo In, reoommonded for fis""l ye.~I· 188i (201 persous; .. .. ..•... xxn
 

Conolltiollur xrx
 Mi.""lIaM""S OXllcnselt of __ . X
 om"e.,s. olerk•. uu,1 t'luployoe in, JI""e l;eOerally p6l'fol'me,1 their dutie. failhfully and
 etllcloJltl~·...... .. XIX
 l'ehpdlllo of 10N'0 in, rocornmolldc<l for tlseal ~'e:<r 1881................................. XXU
 Work pertill1llcd by tI", se\'em] dlvl"loll8 ill, ,IDring t,he year XlX-XXU
 

CO}U'1l0MI8E 0~'n;1l8 IlI:CIUVRO .ISO ACcRI·no.... XIV
 COsT Ok' J(S~·OIlCIXO '1'111-: t.Awa A' TO SPIRIT8 FROM WlIICH NO IlRn;SUE Is D1t'Il\'RU: A!!~""I!'Htl rcclllN" "I' llltornal rOI'OUIIO dlldug lho -,"eftr. ilmount of ($IJ~.~21, 121) ... • CIX Co)lt~otinn8 On !i)JjtitA withdrawn from wa-rohun.~c.9 duriug the ~teal'. nmoullt of
 ($60,020,3~4)............ .. ..
 CU: Co....t. pot' ~t\lInn. rOl' collert0l'81 tloJlntil~::t, revonue llgenU,. Conlmi~ioner'8 ot}\co. &0., On
 

(J",lulltit,.• 01' spll'its in worohonse", (0.3 mills) .
 ClX Co.., pe" I-:lll1u". 1'0" j!tluj(or. (2.0 lOillsl . .. ClX C081, per :rallon. fol' .toreke.'port! 01' stol'oko(\pel'. "nd l(l1uger8 (8 mills) .. Cu: Esthunt"d a:t;:,ejtato cost, pur ll:lllou ($0.0109 Ill' Marly two cent8) .. Crx: E.limntetl '"110Ullt of (uhout $185,000 ,lining fl.col ~'e.... 1885) . ox EstilUI\h1il OXp~n8G3 ,if f'oUoot-or&. d1'.pntleli. rOY6nntl a~ent8. COlJlIlll"'Sionor'tS offlco. &0••
 dlroctlv c1'''I'I';""ulo 1.0 cllliection of las on .plrlt., "mollnt of ($1, 291.239) .......••
 IX
 GQll~~r~' "('os nud trllv(·linJ: o.xpen~e~ durin~ tho year. nmOllot. of ($;44.027) . 

Snln~}~(.r.~~~. ~~:~.l~~~~~~}.U.l~S..~~~l. ~~O~~~.~l~~~·~.n.~~. ~d~~~~~.:l~~~i.~~.~~. ~r.~~•••i~t~I.~~~ CIX 

t.'JX 

INDEX. 143 

Pa!!:cCOST OF g~<OllCJX(l 'fliP. LAWS "8 TO ol'unT8 PIlOll WIllCII J<O UWo'l!J<UF. IS I>BIlJ\·Eo-Cont'd. 

Spl~IS nau~eU durin/: tho yOllr, quanlity of (280, 134,0361;.'T1oDK) ..•. . .........•..... ClX 

Spirus in eha"/:e of 810rckeopot'l! or stol'~kuep"rs anll gang.ml, June 30, 188;';, quantity 

of (13n,I~0,035l!alloM) .. CIX 

Spit'll-" with,lrawn from warohouso ,luripl: tho year freo of tax, and apirita 8tamped 

for export, quantity of (~4,251,ll96 b")lIona) . CX DEALERS IN LEAF TOUACCO:
 

Distt'lbution of, nmonll the StalM antI TOl'ri" los XXXIV, XXXV
 Nu'!'bor of, in spocinl.lm, yonrs ~ndod Apl'Jl 30. 1884 n",llSS5 (3.318 nnd 3,810, respect·
 ,voly) . --... XXXV
 

DRALP.lIJl IN LEAF T()UACCO, "01' OVEIl 25,000 I'OUXOS:
 

Disll'iuutloo of, a1l10nl! tho 8t"te.• 'LIl,1 Te"dtorios XXXIV, XXXV
 Nnmborllf. in special.ta" yoal'l~ondodApl'1I30, 1884, all,11885 (1,050 "n.l 060, rospoctivel:n· XXXV
 DRALEnS IX l.I':AF ·1'OIIACCO. IlH·rAtL:
 

Dil!t.ributioll of. mllon~ tho States nTlll Turritorieg ........ .. XXXIV, XXXV
 

Nllmber of, iu special.ta" )0:,1'8 euded April 30, 1 • amI 1885 (-I. antI I, respectively). XXXV
 

Dt-:ALER8 IX ~IAKUFACTUltltD TonAcCO: 

DI.trlblltlou of, amOl\l'; tho Slatod aUll Torl'itorietl XXXIV. LXXV 

Numbor of, ill "poolal.tax SOUl'll oDded Allril30, 188-1 and 1885 (-149,872 :Lod 472,5aV, "". 

sp"cti"oly). XXXV
 

DEALER8. ERTAIL I.IQUOR:
 Dialributiou of, amou~ lh" States Bud 'I.','rrltorlos XXXIV, XXXV
 Number ?f, in .peci"l·t"" years oll<le,1 April 30, 1881 .,,,1 188~ (180,1168 lind 182,318, l·t)·


spcctl\·••)y)..................................... :XXXV 

DEALllRS, WHOLHSALE LIQUOR: Dlatribuliou of, Ilmonl( the Statos anll Torrltorios , ,XXXIV, XXXV
 Numbor of, iu .pe<>inl·lll'" vcara oudod Apr\l30, 1884 llUlII885 (4,291 IIlld -I.IIY.), rospeot·
 i voly) '....... XXXV
 

Number of, October 1,1885 (3.474).......... CXXVll
 

DJRRC'f 'I'AX:
 

Act pusse.I ,JIIDe 1. 1862, for eollectioD of, tn Insurgent St-nws XXIX
 Amount of . LXIX
 

.Amount of, unc:ollect,'d lu tllo aovel'lll Slatc. IIDd TOI'rit""ios '.. XXX
 

gj~::::: }~~ f"II;;~~:0:1l10~~:'..::'.:::'.::: ::...... :::::::: ::::::::: ::: .:::' ::: .. ::::::::::: i~}i
 Collection. of. devolvod by nct, of March 20, 1S07, IIpon intornnl·rovonuo oIDcora XXX
 Collcctious of. in OIO\'ell in.urrectlonar~· St:<tos .u.pondo,l until JlUJlIllr~' 1, 1868. and
 

"ltalll lill Jonnnr.,· I, 186~ . .. x)""IX
 

(;()lUlllisAionC1'8 nppolntctl to mnke eolleoLioDI3 of, ill in.mn·cctiounr,v States - -- 4. XXIX
 

Di8er?p~'ln(1:-' Ut.·tWe.ClI honkK of }-'iJ8~ Comptroller :loud Rogil!ter of TreMllT.'" liS to amount;
 

ot, toU~oted, and lUllount of, 6t1l1 duu _·.·.0· - _.. XXX
 

Row APPOI'lion".1 . XXIX
 

IntorOllt claims .. XXIX
 

I.etters received relnllllg to, D"mb"r "f (4831 .. XXIX
 

Leitei'll written "olaling to, nllmuel' of (700).... . . XXIX
 

Provieiontl of bHl intn.duced III IMt Conj(re6e lor romlselon of. uot collcctod, 1I0d for
 

rofuD,llol'; of, coHecled . XXX
 

QDoln of. IIsemne,1 by loyal Sh,te... .. . XXIX
 

Recomnwlldlllloll th"I, Ol,,,millllt,ioll bo mado to llscorMln IImonnt, of. sUlI ,I"e. nnd lbat
 

action btl tnk(m to ~lhtniu 8oU]cmont of commisAioDcr3' UQRctt.l~ll nccnnntB. . XXX
 

School farms iD SOIull C'U'O!ill", amount of routlll" lIf, 1,,"08to,I iu Unitod St"Ie8 b,\["ls. :X:XX(
 

School r",1US, 1I1'''''Or. .. XXX
 

School fm'Ols ,I"liu,·d .. . . .. .. . .. .. .. .. .. .. .. .. .. XXX
 

School InrmH incomo from s.,hool f"nd, amollnt of. for pa8t, threo years, and by hom
 

oxpended XXXI
 School fllnno, llombero{(18) •.. · XXX
 gohoo] fam'8 oWlled by United States . XXX
 School forms. r"nt"ls of. invutcd In Unlte.I StaU'8 bonds aDd Into"08t n8ed for ~npport
 

of nnulio 801.1001. iD two r"l'i~bo~ of South Carolina XXX, X;\On
 

School farms ,."nted bv "',Ilector o{ Intornal rovenuo , •. .. .. XXX
 ~chool.farms, renla coliecte'l from, durll1!! hut {our yeArs.................... XXX
 iVheu unposed..................... . XXIX
 DI8TILl.ATIOX 0.' FllUIT:
 

.Applications mado to distill various {mila nDder regulations governing dlstillalion of
 

apples, poacbes. and grape.refu8ed . LU
 

Cou60qncnees of r~fu.al to allow ,liotlll.Uon of fruits othor than ap1'108. poaches, and
 

1;"01'0. und~r rognllltioo8 authorize.I by section 32(;5, Revised glalutos . LlI
 

DlaL"lel'. of al'I.les, peaches, all,l l:rapo" oxe",p"'<1 bS .cction 3255, Rovised Statutes,
 

from maDy provision.. of Inw "ellltlni: to maDnfactnre of .).Irit•..•....•.•........•.
 LI 

Liml~"t~on of authority conforrod b~' """Uon 3255, R""I~ed Statlites. to ""emption of 

dISl111"r8 fl'om apples, PIII\OU••, an.t gmp,'. oxcluslvoly, Im,v.ot,& distillation ot' 

othorfrllU .. Ll, LIl DHnlT.[.,,'fJO~ 010' SPIHl1'S. n,UGlT:
 

SI·aU"ti"" rtlMiDp; to oporoti<:m. for ..UI.I\I· lon of ' . Xl. XII
 DI8TI1.L~:Inp.s:

Distrib"llou of. nmoult Ibe Statos "n,ITon,ltori .. XXXVI
 .Number of. o].ernted rll.lriD~ tha ~·p.nr (5,172) .......•.••.....••.•........••........•.. 0. XXXVI
 

1\lIIuhor of, reJ!istol'ed dDdnj! tho )'car (5.~OO).......... .. . XXXVI
 

DltlTILLKltIlt8, Faun:
 

DIslribution of, nmon~ Iho 80veml collootlou districts .. XXXVIf
 

1'1 umber of. opCrlllet! dUl'inl'; Ibo l'l':<r (4.2~51 XXXVI, XXXVII
 1\ulllber of, l'Op;l.tor".I,lurinj! the ~'ear (4.205) XXXVI. XXXVII
 DI8TJI.LKIUR6, UU,.&.t.s :
 

Capaeltloa of, ",p;lslol'o,1 ami oporat(l'Illnrln~the yonr, by c..llect.lon dlstrl"I8 XXXIX-XLI
 CRpllcltle. ot r,,"lstered and o~rat<.'.1 <1111'lnl( tho :.-o..r by St.nf-o. Aod '1'"rrilori"R XLII
 CRp""ltyof, j 11 operlllion Sc,.Iombor I, 1880, 18lII, 1882,1~, 188t,l\ml 1886 XXXVllr
 
144 INDEX. 

J"flgf\. 

DI~TJLLltICl~:A. OUAl1'e -eontinut"'l<l. 

Deore'Ao ill Dumbor of IBr>:o ,H6tilJorl"g rel:i.t.ered during Ihe yo"r Ie eliJ(ht (~), whtlo 

inere.'A" In numher opural"n i. eOIlAir\er"bJe (II) __ . _... ...••• _•. _•••.•••••••. Xl.11I Doereo.o in numbor of, rt>d.toled ond operaled during lael, year from 1884 ocouro In smllil dlstilierle. . .. XLIU Decrea6e In nnmb"r of .mllll dlAtillorio. registered during lhe l'car wao exooe(led b.v 

decrealle in nnmb",' operated.... . __ _ . XJ.UJ Numb.rof. In operation al tbe b""innlng of oach mouth from ,ll1ly.l&"~, to Septembel·. 1885 _.. __ _ XXXVIll 

Nun,bel' of. In operation Soptomber I, 18ll0. 18ll1. 1882, 18&1, 10M. "lid 1885.... .. XX X VIII Nlllnbor of. Op01'R1011 ,lnrilllt the Y"'\I' (9IS). XXXVI, XLIll 

Numb"r of. rOlliAlol'"rl ond operated dnl'in/: laet two fi.",,1 -"""r.comparod........ ... XLIU Numhm' nf. n·!ri-lit(:ll-ed 110l·jU~ th6 yoar (l,19;}) __ . .. . _. _ XXXVI, XLIII Pro(,OrUOTI Offll\· l"l'$tel' c!lJl4UUori....s rPlliRtercfl that Wf"TO operated durJn~ ti~(lal ~·cnr.ij enned ,lnno 30. IBIl-! aU<II&l5 (j2 an,1 79 p~rceDl .. I'''sreolivol:;)................. ... XLUI l'rupul'!lon of sll",I1",. di~.III,·rl~. I'ogis",,,,,.l that wo"" opumlo{l .lurinll: Ilsc,,1 yoarA ~Ildod Jllne 30. 1881 and 1885 (86 nnd 7(; per o"nt.. rospecth'oly) ' .. XLIlJ 

Spi!;I·prc>rluoln(( cal>aeily of. in operation at t.ho beginning of oach month from JIIly. 

18&1. WSol>romLer, 1885 : XXXVIIT DhITILt.Y.KIR:'. )IOI,A,;;;F.ll: 

CaplIollY uf. III 01lc''Il1ion Soptembor I, 18~0. 1881. IS82. IS8.1. 1884, and 1885 . .•.......••.. XXXVill 

Nllmber of, hI opcnltion at Iho b~ginolllg of .·och 1II0l1,h fJ'om.Tuly.lS8-l, to S"ptowbor. llll:!!i......................... .. .. XXXVIII Nllmhorol'. iu oput'llIlon Seplonober I. 1!'80,1l!81.1882. 18&1, 1884, anrlI8115 .. XXX·VHl 

Number of, ol>""at,,,1 .I"ri"e: tho .real· (0) _, __ __ __ .. XXXVI 

.Number of. "cs:-ISlct(:r1 rlllr\nj,( the YOllr (9) .. __ .. XXXVI Splrit-prt>dllolul( elll'aolt~· ul: for ",,,,b month f"om .ll1ly, 188-1, to Septembor. 1885 .. XXXVIII D,t\'l'ILLllI<lIl11, OTJIlW THAN J'-Jtu1'1': 

Capacity alld nllmb"r of. in oporntloo Soptember 1. 1880. 1881.11182. 1883. 1!'8~, "n.11885 XXXV111 

.N"mber 01'. III operation at Iho beglunlng of eaoh month from July. 1884, to Soptomber. 

18115 .. XXX\'Jn 

Spirit'llr<lIluclnl/ oal>Roity of. for eaoh montb frolll July, 1$84, to Sept.emb~r, 18115 XXXVUl 

Sl,irlt·prorluciug oapMity oJ', in 0p<Jralion Sept<Jmb~r I, 1880. 1881,1882,1883,1884. and 

18ll5. .. xxxvln DI8TILLF.IlY 8111<YI(V01l8: 

Numhor of. durinlt the yeM (a) .. .. XIX DISTJI....KHy WAHRIIOt'tj;EI:S: 

Spirh6 .h"uld \'0 allowed 10 l'oJlu,ill In. IIntil the~' Bro aotually ,lomande(1 1'01' oonsump. lion: low which Ii xes any other dnto" dlaturblng element in bU9ino.'lJI of prodliceI'. I,XXIV 

Spirll" undol' :lct of .ful'y 20. 1868, oOlllll rOlllain In. 0110 year .. LL"UI 

Summary nf O)WJ'Hliollti at. during tho. year _. __ _ _._ .........•... CX

TilleBof l:llJh\~ ~lI()Will(!'operatiouKnt, (luriu~ t.he year . _ .....•.......•.. __ . LIV D1I3TlLL.Knr w AlC.F. II Ot:liF.8 J.~ TH1<' S"-:Vlt}tl\l., DIMTH(C'l); 0,.. KESTliCK r : 

Ag~rt"~nte l)lIlotutit,ioli of ltpidts lu, July 1.1884 .,. _.. _. _..... __ .... _............••..• CVlI .A)!/!ro~l\lo.. nalltille. of spirit. lu, .Jul~' 1.1881 aud February 1.188-\ comparo'I. . CVll 

Qllnntitf('A of ~l,it'itg in, Fubl'lJary], lU5, with months. of pl-oductiou ...........•......• eVil Dn.\Wu)'~K:

Allow,'d au splrlta. tobacco. snllll: cljlBl'g, lorm"nt.,d liquors, stills, anti proJlrietllr)' ar· . tlele.. clmlnl( Ill6t two /i~c:lI year•• amoullt of.......... CXXX n I F,;JtMRN','}:IJ LIQUOU~:'

A/!lll"ll/!nto numb"l' of b1'oworo cnA"B/!ed In product Ion of, dmiIII( 'l'ecia)·t"x years omle,1 

April ao. 18114 1111,1 18115 (2.240 and 2.230. r<Jllpeeth'oly) XXXV DiRtriblltluu oI'bl·~W".I·S am",,1l' U", Slall" and Tomloric8 XXXIV, XXXV Dlotrlhllti"n of deah". in. 1I111"n~ lho SlaLt·. aud Tun-ilori"s XX_XIV. XXXV Nllwhm' of ".,rail ,iMlora in. rllI,-illA" 81'0eilll'I~IX y~ar. ended April 30, 1884 llnd 188G 

(8,220 aurl 8.076. I'cspeetively) .. __ __ Xx..~y

Nlllllllf'l' of whol06al0 dCIlI~rs ill, ,lm'lng spooial.ta" yoors ~nded April 30, 1884 and 1885 . (2.705~I)eh'ye" ..) __ __ . xxxv Quanlitl~. or. on whloh Ill:': Wa.lI pai.] dU"lng 1'''1 two liscIII )'eo.., compa..ed . .. VI Recoipt8 from cn"h oourco IIn,1 ugl,;r6~11""·ecolpI9 from all aoure". relatiu!: la, tOI' IMt 

RQC:i\~~)8flt~~~ )~l~r:~~~·~r~~~:~·~e~·~ci~ti];g'l~:i~l7 fit:~i ihreo· ~~~tb~· ~i fi:;cfii ;.~~;;~ iS8f) V 

and 1~6, (~Hlnlu\r(tCl •••..•..•.... __ ..•••. __ . IX }o'KAt:-rlOlI'80l' A OAt.LOX 0.' D18TII.I.lm 81'UlIT8: 

A811Ull.ptlon upon which p ......cnt law respeotlng ta.xing or t<J:eUlI.t1u/1: fractious I~

ba...rI. Illlmely 11".t in tlllinA" lllr!!e number. of packagcs. tho f.-uctlons wo"ld be 

illlhl1".r,·uUv abovo and belo\\ 0. hlllf'j:allun, iuctln"ct _ .. L Attontl'''' <Jalle'l to 1l0<Jl'ssltv of le!!;s!tu;on lor tadnl!' all. . L 

Equal 10 or oxecudlnjZ 01J~'r.a1t' gallon 10 packa!!es filled at dlstillory ci.t"rns, occur inflOquonllvand b.- acoldent .. . L,LI E\'II~ r""nllln/:'from praotlce of' 80 filling packaj/'cg that they lU:ly oOlllaln an IIntax",1 

l actlon. oml best nlDlOO.1' Ihe.'Olor . J,ar/!or p"rt of spirits romains In warehouse onlS a obol't time _ .. tl 

Nnmb"r of l'l\.t·kagos of,ph·it. contalninjt a lar!!e nntllxed fraotien wbonrolUo"od from 

war"bolltl(l (lll\'lnjt 1I1lclll y,,"r 1885, In oddltlon to thos" whoso fractions off.ol cacb 

oth"r. l,robabl)' 500.000 . Ll 

PIlln adol...·,lllt "everallar!:o dlstillorie. to ohtnln b"nefllof untaxod IrnollollS R8 otlon as }""sibl0 __ . LX 

Pro"il'\Wll:'l ot' present h,,,,- in rc~poot to tRxl.n~ or excmptin~ from tax..•............• L Result of tW tilli..,", packng-ct:.4 that. they Wft.Jo' contAjn an unta~6tl (mction ...........••. LX 

Size of. wht,1t ~lllritH romaio io W&\~Jlou80 tor coDsldorable timo. n milt-tor or ohance._ LI FaAUlJli lil'OS 'fUR UK\'t(:,\UK: 

.1.\CCOllute of expourlit.urc~ fflr disco'nn"y of. and pUlli8hment. for. &TO flied in Register'. o{JIeo, Nontlm"Cd monthly. Rl11l 'tbron~h aU Rccounting oftlecR of tho Treaenr)"

DUJJllnment ~ ~ •...•. .••.. •.. . XIV EXi'eD Ituretl r"r U1IHcollnut."OuI purpose ,•.. XIU 

JNDEX.. J45 

Pa!!:e. 

~'''AU[)S UI'OX TflK RIlygNIIP.-Uontiuued. 

E1penrlitures for disco"or)' of, mM pllnl8hm,mt. 1'01'. b)' oollootors . XUI Similar ""pendltnr". by revenuo agen"" , . xm 

Sim~:~ b:Foe':d~nr.~~~): ~~I~~~~~. ~d ~~~.~~~'~.~~~.~~ ~.~:l~~. ~>~~~·.i~.~~ ~~~~~~!~~~~~~: XIII 

Rewai'll. undol' c rculal' of Mareh 10. 1875 .. X III 

Rewards tlnfter circnlnr No. P9 _ .. •... _.~ ~. '.~ •. " ~.~. _•....... xur 

Stat-emOJlt of expendituro. from IlI'Prol,,·I"-1.loII for dI6{:o"ery of, and i"mishlllont for, 

Bubmitto,!.. __ '" . XlII 

Ttlt-o.l expenditures unrlor approprlatlon ($34.387.29) . ~"I1I

GAUGlms: XIX ~~':b~~~~\~O)x.c.~~~.~; 1~~~ .~~:' : ~~ ::. .. ~. '.~: ~: •• :: : - , A'TX 

Roduction in number of. durlu/: flocal yoor 1885 (180) "... xrx <TIl'( : 

.Amonnt of lax I.aid on ,'aeh gallon ef predrlr·t1oll of. wllh(lmwn ta.x.pald. during flocnl 

"ear !8ll5 (8U.74cenls) " _ LXXVIl Decrease (2,263!!al1on.) from prevleu~ ."!3l" in "ro,hu·tion of LXVIII Exported (luring tlgenl JOIlI' 1884. 'luirulll)" 411' (t.335 I(allon.) LXXXI Exportod durin/: lbcal yoor 188S. qUMlit,· of (832 !lallon.) LX}","XrI. LXXXVnI Jncroa-!l8 (12,396 J.,'lI11ens) ovor pre"ious )·(·ar ill quantity of, wltb(lri'wn from warehonse 

lax.paid. durin:.: thA l'ear __ L:l\.-xn Lost by leakage Or o"aporntioD 10 warehouse dllt'iu~ fiscal ymlr)C 1884 and 1885,qunn· 

tities of (I.IOS and 1.750 ;"lIon5. rcgpeotl.-ol\,) "...... LXXVI Port from ,,'hich oxportel1 <In';ll!': fI"clll l'O:\l' 188~ (~ow York). LXXXV Port to which 6xportod durin~ flsoal yoal' 1884 (::!Ia••"u) _.......... LXXXV R<lmainln/: In warehouse at cia.... of lIao,,1 VlllU'S 1884 and 1885. quautltios of (93,367 

1>n(1 99.231/:ullon9. "o"l'octiv<J1\') .. " .. xcvn Wltbdrawn frolll wat'eheu"" tllX:I,oid. dm;ng Iiseal yOal'a 18~ .tllli 1885, qunntities of 

(618.619 an.1 611.015I(,"loU9, I'oss>eo!lv"ly) . LXX GRAPE UlUNDY: 

Exportod au,1 acconnto.l for dUI'ing tho yonr. 'IU,utlity ef (870 go.lIona) .. CXXXI In Wlll'<Jllonse July 1. 1884, ami June 30, 1885. qnnntltlOll of .. CXXXI Lo•• at. hy 1'6j:""!!6, during th,\ year, .,nalltit:\, of (lll.43~ /tallon8) . CXXXI 

l,os8 of, hy regauj!{l.dul'Jnl! Ia.,t two ii.l:al ,,0...'8, (lullnl,t"'8 of, eOOlI,",'od . CXXXI 

Produccd nod bonded dnri.ng last two flAeal y~ars, 'Innntili~9 ef, oompllro(\. . OXXx.r Pr()(lu~ed and bonded nnrllll; tho yoar, 'lllllulIt.\' at (312.19, jtllllOM) . UXXXI Romovoll for export aud unnoueunwd 101' J ul,· i, 1884. an(1 Jnno 30, 1885. qnantitl"" of. cxxxr Ilemovcd tax·paid, tlnrin/: the yOlll'. qllllntll~' 01' (291,261 I;lIlIons) .. CXXXl Triln"for"rec1 from OD~ di$trit:t to ,mother d1l1'1n,;: t1.0 )'onr, 411J1\nriU08 of .•.••••....•.••. CXXXI 

Wilhdrawll ta",.pnirl. during-Illtit two (I.cal ~'cal'8, ')lIaalili"s of, compared .. CX,.-"';:XI Hleu WI1\H.8; 

A.mount of lax paid On Moh gallon of l,roduot!lIa of. withdrawn tax·paid. dnring Ilsca] year 1885 (89.6l cenla) LXXVU DecrenAc (3.509.799 >:1>11011.) from 1'rO";oug T.'nl' ill pro,lnetion of LXVTlI 

Dcc!"'lIse (3,09-1.2!l2 :!"lIon.) from 1'1'0"!OU8 yt!4l', ill qn"lIllIj' 01. "-It.hdr,,wu from ware· hou~e tnx-pn\d, llnrmg- tho ycuu· ...• , •.• 'O ••• 0 .. ~. ••••••• , __ I,XXH

Ex-ported 110l'ing lisolll yellr 1884. '!IIi1nt.i1)' of (6.485 l:allolls) . LXXXI Loat by cu.,rany duriIJ~ flMal yenrs 18-."'1 au,l 1885. q'L.ntili08 of (38 anrl 236 gllllons, 

resl'eeth·elj·}...... . ,........... .. _--. -- . LXXlX 

1.08t b)' leakago or o"apomlioll in wl\l'eholl~() during fi.eal j'ool'llI884 1\11(11885, quan· tities of (7.409 aD(II4.W8 ~nUons. ruspe<JU\T\lI\') " . LXXVI Port froru which export,,,l dDfinjZ I1soll1 yo"r 1884 (Now York) . LXXXY Port. to which Axporled dDf'in~ fi.C111 year 188·l.... .. .. .. .. LXXXV R"mainlng in wllr"bouse at closo of Usolli )'Oar8 188-1 lind Ie&;, qllautitioa of (411,071 and 

Wit~~;~;~a'f~I~f.'r,~:P'~~~;~~·~~o~·~·x.i;~id.'d~;i~~'iiscnY :,:~o~~' i8M '~;'d iais'.·q~·~~ti. XCVU 

tica of (6.528.654 and 3.434,372 jt"lIons.l'cepooth·oly) .. LXX HOGS PJ!U .\.T BEGJs,..':Ht:l) GltAlfl' JlIb lJr.L..:IUKri:
 

A!!/:"I'cgate inorease ef. ill weil/ht. by col1eclioll distriot, . XLJ.X
 AggrQgRto increase of, in weiaht. b\" Sh.te~ lI11t1 Torritorio8 ~ ~ ••..•.. . L
 

A"ola)l:O ~ner"".e of, i.n wei.ght. by coll.clleu dl.ll1e .. XLIX
 A ""ra~o ,ncl'oa"e of. III wel>:ht, by St:lte~ and Torrll.,rles .. L
 

Number of. b)' collection district .. XLIX
 

r"T~~~,::~e~",~:F.~~::ale" "lid Tor";torles -- L 

AKgro/:ale receipt.. of. lor first thl'oo months offisoal ~'el\r" 1885 and 1886. oompo.rerl .••. JX Al/>:r<Jgalo receipts o!·. for fla(,nl,yelll' IllS5, $~.518.878.93shortof ostimAte: reason why., IV AggregMo l'CU'upts ot. for Ii.oal yo..s 188'2, 1883,188-1, fln,II885 _.. , . IV 

Amolllltof, oolloct".llllld ro,'firted to Commi."lonor by the sereml collectore .lnl'ln/: the 

)'ear...... . . .. _....................... VI-VUI Amo~ut.of. ~ol1.'ct<Jd .."I,·ol,orlcd III tb" <':omllliesionor .lulin/! the ycal', by St'ttea ,,"d 

'I.,rrll()l"lcS .•...•...•... _ •. __ ..•••••.••• vm <:oot of eollect!n:.:.•lnT!n/: ~Le ~e"", dutaUo.'<l "ta!(.mont of .. X 

Co.t of collcr·llIl~.durmg llilca. l'QUI' 188-1........ " .. X 

£.timlltl--d ""I'oooos ef colleelln'!. for fisoal "ear 1887...... . .. XV{ .I;;"tlmat"ofllgl!""j.,'nto rcoo;pt.. 0 , roreurronl flsoo.l yonI' ($116.000.0001; bll-Si. of 08timalo. IV Perconla/:e cos, ofeolleeliul:. rlurilll/ tho yellr (lIbOllt3.!)) .. X lteeeipl~ 01: from ti", auvurnl ol'joet8 of tl\xaUtln (lurIng llt'st throo mOllth. of lIsc91 )'''''1'' 1885 nnd 18S6. compared .. . .. IX RccuilllM of. froro tho ~e,"ernl ob.l(.~•.A ot' laXAtion ,lurillg lo.~t. two ftAcal ;yoarlS, COWIUU('<l. V L£GHn~A·rIO~ nKCO)l~lEN"DEll:

AllolishiuK ntliro of jJl.$peololo of toh~u·tJo, and II.I'I\·olvlng hi. <1utiQ8 upon collector. of ill' 

t..,tUM rt..\"(U)110: l'ea$OD for •••. o. •..•• 0.0 •••• ••••• ~.. • •• •• • •• •• • ••• •••••••••
 CXXXlTr' Antllol·bd.ll~ tho IlS!'Io(o8Anwut nntl collootion monthlY of tfL-X on "wIJolu uUlnlu)r of proof or
 ,,"'I no jIaHoDs. ,•.-hleh frn<stiou8 of ~l&llon$1"('mov·odfrom wRrul1ou80 m&v n~jrreltale .. 1,1 

AUtllO' i7.lnl-C <Jxtolls;on of "ro,1sloDo of """tlon ~2;;~, Kuvlood Slatllw., to dlstillors of all l'rn1t.ll .. LU 
•• 

146 fNDBX. 

J'JlJtQ, 

LllGl81.. A'f']O~ HECO)lMRN IJRU..--Coutiu 'lCU. 

ApproprlBtiOlt $5.lIOO no AAh,ril'n 1'01' two ~t"1I1I' "l!'enl.A nn<11 Wn l'uulIlf·nL. . XXII Al'propriatiD~$250,Il)ll 1'''1' ."I!\rlo. or ottlours, olurk., 01,"1 emilloyu8 In the office nr Iho Commwllollol' 1'01' Ih" fl'!',,1 J"nr 1887 .. xxn 

}'["kill/: pro'-'I~lon" of ncL of Mnroh 3,lb77. nppJicnble to, all dl.ll1\ol'8 of fruit brandy •. LU M~~u"AG'rUl{J-;nll 01' TOIIAI'CO: 

DiJltn\Hlliou of. nllloo~ tho Slnt~. nnd Terrltolio xxxrv, XXXV Nnmber of. in Spoollll.'a~ year. ondod April 30. 1813-1 :lutl Ul85 (701 an,1 903. ro.pactl,-,.Iy) .. XXXV )l.\..'CC)'.,CTURr.<<l WAIlEIfOI·.IUI: 

Alcohol w;llllln.....·11 for lnl,,~ror to. duriol'( ft>\cnl yMMl lag, 1m! 18dS. qnontJUQ.lI of (~OJ)66 ano1131.5:\.1 u"Uon•. ~Hpeclh'el)') .. T.XXXl All kinde of .pirlt.• wit!"lri,w/l 1',,1' IT;In<l'or to. d"rin~ fl.c 1 )Cn lag, flOd 1885, 'lnlln· t Itie·~ or. l.:OlutHIi't('tl .•.•••. -. . ••••••• _~. •••• • ~ ~ ••••.•. I.x.:{xr All kllld~ or 8pirit. wlll"ln\\''' f.,r lransr"r 10, durlu:; nHc~1 ycm-II 18&1 nnd 1885. quon· Illk, of (:!ll.o:;n "n,1 11.1:1,003 p:nllnu., r..~peolh·"lr) . r.xxxi Bourbon wbi.k~· ",lnull'll"'ll for Irnn~for to, dill;"!: it.",,1 y~ar 188-1. quantity of (I,OtO 1(,,110118) . r.XXXI Mi.caHoneo,," kln,l. "I' .pil'll.. wltb'lrawn for trnn"r,1I' 1o, ,Iurlul-( 110cal )'ear 188~. quan· tity 01' (1,210 J(llllo".).. .. . LXXXI PUl'<!. natllml, (II' ,·,,1'1!!1I0 "plnlS wlth,lrnwn for tmuerpr 'hll'ing 00",,1 yenr. 1884 nnd ISIl5. 'lU"lllillc. 'll' (I~O. b07 fillli 270 51'; jl;nllo"K.' o'pOOlh',,1 v) . LXXXI Rum witb<lrnwu for 11"11""("1' In. ,lurlnl:' lIocnl YOllt· 111~~. 'illnutlly'of HI5 11111101l8) •••• LXXXI 

R)'c whisky \\illr"1'8\1".' for 11'11111l1'<'r 10. dul'iTlj( Il.MI)·OllI'll 18l:14 nntl 1885. qunntitic. of (I.HI:l and 03"11,,110"", n"llOctlvcl)·) . LX'X...'i:1 

],[l!lCf:I.I..\"1l0US 601'11('''9 OF IUlYIlSUll: 

Rootlipl. from onclr 8t"" cO rolntln!! to. durio" ftbt'1l1 yc~r" 1884 ou<1 111115 compared _ ... V Roo.,ipl.ll from ..acb .our~ reJ;lllng to, d"nn~ lll'llt tbre,' munl". of t!Jlcal ye:ll'll lSi) 

Ilnd 18il6. comp" " .. IX OllDlI'ASCE 11'0: 11""08 OF COI....BCTOD8: 

~~~::~~l';i~·~~ ·oT::::::.-.-::::::::::::::::::::::::::::::::::.::::::::::::::::::::::: iH PIWDI.Ell6 OF TOI'ACCO: 

Distribution of. nU"loj:t tha SUltos and T61'I'it.ontl8 XXXIV. XXXV Nnmber of, I.u opucbl.t"x yellr~ "ode,1 AprIl 30. 188~ An<1 188b 0,415 Anll l,MS, re.pool.­ h'dy) .. .. _........... XXXV
 POJt'J''£IU,. )fF.&.~K~nHI1tlo, on .'~NJTOU~ IX "f11t 8R\"J-:JtAI. COI.'.KCTIOS HI8TIUCT8: 

Numb<'r of. <llIrl"l: fI.,·,,1 ,"'ill' lliS;; (~~) _., XVIIT Ktunber of. dnrin!: CllrJ'c'''~ (I~"ol \'I·.cr (28) _.. XIX 

Scb..lule 01' ."Iur'''' of, .Iu'-;".: IlHcal yMr 1885 XVlll Sohcdule or ,t.ld{\ri'J~ of, ,1111'111'.: rUTH'nt fiscal ~'{mr ..••. •..... _~ •• ~ ~ ••••• _. ~. ••. Xl.X' }(UL ~ATB ACQUIHRI:I tCUH:lt TU1~ I~Ty'U;S.\L..1t"RVltSU£ LA.\\'g: 

tiales of. dudlJ': the. l ·ut. ;m"Ilintii of . 4 _.• _...... . •...• ••.• ..•• ~-.'. . XX XIII 5,,1,1 dnrlnJI tho ;·r" "I"'r" .luUlr..-d...... XJ(XIrI ~alesof, dllleo or... XXXIrr Wben '.0,1 from wbon' a~<lul",-d XXlOll REBAn: CUUJ8 _. . .. XXXU RaerlFlltR8 : 

Distributioll of. nrn,mu lh.. SllItes IInll T"rril",iofl. .. _ XXXIV. XXXV Xlii"!."" of. in "'It'dlllll'X yN"O ended <\priI30. 1884 and IllIl5 (1.(06 Rnd 1,307. /'OIlPOOI. 1'-'01)'1 XX](V NlIlnhcf' of. Oclohcr 1. 1M,. (1,10lI) _........ CXX\'l1 RRIIUNDING cr..'UlIl , _ ,. .,......................... XXXII "RIIYRYUK AGIlXTS: 

Dl~tributiollof - -,...... . Xl 

Jmport3nceol' ,.. XIV Number or. eh'plo~·<·d dnrllllllh Ye!1I' (20)....... . __ XI Number of, T'O(llIc\·tl hy :U1l. l)f Congl'cs.s. frOnt 3~ to ~O .. ••••••••• ~.... X tV Pr08t.'nC Humber nr, fu~mtnclNlt t'i~r work t't"qnircn of the-rn & _ 

~~ ~w.. XIV S,-.!nrle. nud exponqcll of, cl'" inll Ihe )·par...... xr Work pelCorme,1 b)', .llIrlul! till' year _...... Xl JeUlII: 

A.m~~~ ~~\fJ:;;!I'~~::I~i'~·~'..~~1I0~. ~~ ~~·~~.'~Cl.'~.~ .0.(: .~'••i~:,~I.~W~ .~~~: ~~~~: ~.~~~~.~~~ Lxxvn 

D.crease (loa.7~(I j!.1I11",,0, fronl pr.\·;ou8 Y<';I1' In qUDDtlt.,· of, wlth.lrawn from wa..,· bOlCio !:\X.polol. 'lnrlnl: Iho ,'cnr .. r.x:-.:n 

DI.liIled frolll molr,,,.,, chn'ln>('ll1g! IWQ Ilsc.'l1 )'''''1'''. qllonllliCJI"f, eompar<>d . nvu Dblillod (rom 1Uuta~~il" flurin.)l lat4t l.I~cal ,rear, tlunntlty orl compared with o.veragu pJ'Od11ctoflnRt (11!!ht.•'(·i\r~.•.... •••••. _ .•..... _.. ~.~~.~ ••.•••••. ••.••• XLVII l!;xport,," dUllu/: ~"'al yc'llI 188~. qnllntlty of (661,~12 !lnll'lIlo) .. I,XXXr 

Export.d <lnr)"", ".",,1 ,"oM' IS85. qnAnllty of (03'2, 140 1:0110".) .. I.XXXII 

]oorens,lf (370. (lV7 -"IIIIIIIIK) OV81' pr(wlnll~ ycnr in I>rOllu4"lUnll I,f ~.& H ••••••••••• LX"'UI Loet by CII8(laltv <hllln); lI"ct,1 Y"llI' 1885:qua "tit, or (41 I:IIIIon.' .. I,XXIX I.ost b.y len,lm.:o or O\,Il\lUrnJloD In wllr~l",n.~ dunnlt 1I.,:u1 )'Cllr8 1l!S~ and 1885. qUOII' tlho~ 01 117.091 find 1i.386 ",nllon•. re.p.ot1\· I)"I .. LXXVI Moln...... u.od for Ill'OClndlllu of. ,Inriolt JI18t two llscnl \~l\TIl. qlllmrlti or. compMc<l XLVU Mol..""". " ....1 for l'I'1)(I\lClloll of. dllring p""t ,'''"1'. qun,itlty or, compnred ·ith n\'emlto . prodoct CIt lo~t .'l/:ht y,." __ XLVI( PorL. froll' ''-'hkh ,·XIK.rt 1,1",lnJ! ft.",,1 )'..'-1' 1881 LXXX'V Porta from whl"h <."purled 'Iurln" a.""I.\·""r 1S8.5 Lx..."l:XVU. LXXXVII( POrtillO which ""porlo'<I ,I"rinlt 1I.'·f11 '<'oar ISSI.......... I.XXXV Port. to which ""p<"'Io'd dmlul! JI"""1 ;'''''1' 18>:15..... .. LXXXVI( ~maioiDU in \~an·hnll.e- at U\(l81" of l1seol ,yttara 1881 ftml 18&5,lluauUtic8 of ("'87,236 nnd 6119.200 l:AlIOIlII. rt••,,,·GI"'t'!,-I __ ·...... ...... ....... ..... ....... ...... ...... XCVo: WithllrnwulM 0(. flmn wlu·••hou","". inx.p::lifl. dllrlnj,t tlflca.l) oar" ]88-1 aud 18&51quftolltlf:'s o( (I,O:'''','iO:~nlld l'M,r.2a ~tnllun""II'·~lh.'Olht·l~') .•. ~.~~. __ ._ & LXX 

INDEX. 141 

P,ltrt\ 

]tTY. ""I~K\ . 

AmOllul of lax paill on eaoh !!"tJ;J" of I"ofluation of. ,..itbolm\\'ll I!lX·I",I,I. ,1",.;nl: ""cal \'I'1ll' 1884 (SO celltR. nellrly) _. LXXV-1l 1)"0;"""0 (1,168.356 gllllollR) ftom prllv!<ulR yenr in cluontlt~· of. wllhdl'll\\'ll fnltll wm-o. hhUoM(', t,nx·[)a\d. dU1'1n~ tho ~'nnl' • . .•••• .•••••• ~. •• ....,.... _.. ...xxn 

1';'1"''''',1 <Iurlnl!-" llacul )'001' JS>H. <1"llnlit.\· nf (710.858 JI"llullIl) I.XXXL LX XXU 1·;~p"rt...1 <lnnUIt Iloonl nnr 1885. qnontll.'· of (62t.OOO gnlloosl. LXX Xl[ Inet'on81l (~;fS.OS5 ~llll"llS) O\'~r IUG"luuR yoar in P"oolllltiou 01·........... LX Vill r.....1 b,· c"RWllly annul: t111mll )"., 18H4 alld 1ll85. qllnnlillc. of 1332,1Ill1 nu,l 336.182 

llnllllll" l'c·-<pt:,·ti\'oly) . - -- -..... LXXlX J...,.t 11;' h'ak,,~e 0" oVRl",raliotl I" wnr"holl~ <Inrlng fill",,1 year. lUI ",,,I ISll5. quon· l\II.~ uf (9l>'2 6411and (l'J;.:ll-':l ~.1I0/l" relIpecti"e!y) LXX \"1 Port. from whldo export,·,1 'lurin!: IleMI yl'll1' 1884 LX:~XV

P"r'. 1r..tlI wbleb .xporl"d <lurln\: tI"'al '·c.1r IUS ,. .LXXXVII. LXX2..'"VUI J'M'. {(, Which ('xporled durinlo: flo 1 y.·:ir 18.'\.1 LXXXV Pnrl, In whit-II .xplllIOfI "urlll14 11"';11 ) ,"'1'1865 _......... . _L;'..--XX\TrI

R"llIl1ll)in:-: III wal"l,ho"R&1l1 cioRC lIt lI.uol yuara Illlll "11,1198..;, II"tllltlll,,. of 115.1105.057 AlIlI Ia,637.609I1nllonR. roSl'l"'lh'l'I)'), __ . , _ XCVH 

Wlthul1lW"I. of. frolll \l'anI1001l"'', '''''')lUIlI, ,Iul'lur:- iI..oul yaM.• 181l4. (,,"I 1885, q"n,,'iliee of. (:I.9/;l, 855 and ~.80;'.490 1o~\lIn"", '·.·'Ill'Ol"·8Iy)...... . LXX \VltJlllnwrl\ for tran~rtll to lunUllfuotlldll,t( Wlll"Chon104eli durlll~ haRt twu th"Cfll YC!\l\~,

'Iullllllliee of <1.813 :llld o:m /l"I1I'''., '"O)"I"'Oli\'ol~-) .. LXXXI 

WII htlmwlI for scientHlc IIU"l'IMe8 '''HI '".11' or l1"itoo Slat'" d"l'lll~ IU81 Iw" tI••'ol y.ara. quoulilillH of (161 nnd 2()( j:l"UO,,", l'l'oplJOlh·ol,)..... .. . .. I.XXX: SBIlVWR. J~II::1L"AL-oItE.nt$1!H.:

Tnl('rUB1~rt}\""eonoWl11!6toJ'l' f'tl,-l t lu\ir Jiublu'\linf\te'~show uomnloul"lnu\o 1':,1..1 in [kl'f,)l'UlIU)l'(~ oftht'ir duties ._.~.... . ~. .. _ _.~ ._..... ..•...... .. . _. x l'ro"rnt condition of ... _.... .. .. x 

S:O;U'l': 

Ounnllli"a of. mODl!faetn .....d dudu!! l'"I'-II<1"r ~·lla.l' 1~ by SI"!." un,l T.,'dlor;llll...... X)."VIU 

ll('<·"lpl.lruJU. dunDj("lll.t I,,"If lI.c.1 )'<'''''•• oompnred .. V S'Y.CJA1~ D0SDRU \\-'ARBIIOV8Kti JIOIt ItTtlHA{n~ Qt-f .\1.1. KISD.l:!I O~ FnUlf nllA.~Jfl' WIIO~R DIS· 

TJI.L.\ 1SOX ll.\ \' UK Al.;TJlOmZ21J· 

Il(oJIl'fiL:Ol of __ ....•.•. __ . . .•...•... .•........ __ _..... ....•••.. & •••••• ••• '. __ ••• 1.1£

Chid ",I<UlIolllil ""pOll"elo bo In'·t"·..,,,1 Itl' "'''lhltehmont of .. LU How ~l b IttllHtiumll expon~Q j'vultl ho l'fHln6l.'d to 11 minimum _•... . I,II Sl·Ir.OIA1. HONJ}l-~l). WAUJ~nOIJS":s POll H1'OIlAOU 0 • GIC\PE lUtAJ(IlY: 

A{lvJlllt!l~f'H of _. _~ _ _ ......•. _.~ .~ .• ""'.~ ..• "'.'.".I _ .• I.!I EHwllJiH"h<l<1 hhhorto only ill UI.llfol'llill...... . .. - _ .. r.Jr ti ..n,w hmnfl.r C:11l' he ~tor~lt lu. f.,,· 'h1"I'4' ye.ar-A . ...•• A. _.. ••• • •••••••• _. _ •• LII

rtt.qw' hr~.wly il?warelI()l1.80~.luHf' ao. lPG, 11i.-\tributioD of. alllou~ .....•., .•.......• Vx...."{Xl ~1\1I.ll.·o;;; 01 proP1"16t0f'8 of _. •• & ••• A" ••• ••• • •••••• • • •••• _. _ •••• ••• ~. _.' (,"X-XXI NUIIIlwr (lr, (,·ilunot 6xce,'d t~"'n 10 tlllY oolh..lctlQn rli8trlct . .. _.• _.. . .. LU 

Knill'''''' of. in enGh coll,..,Uon <llotrl01 of C,,!I(omta (4)....... ., , _ LU Qnnntilic~ ,,( ~V" bmml)- "'lI.Inlul.n~ Ill••Tul)" I. 1884 nud 188.1 (382.342 nntl 380.9;!;; ~.

lIfO•. ro'p"cti\'oly) . __ . - _. - , . CXXXI 

gpaCI"I••TA..'<: 1·.\YF:R>\, 

DI.lrlbulinn of. 3DJOOlt Ih., Srnl.,S "",1 T"rrit"rio XXXIV, XXXV N"n"".r or. In Rp..ciltl.t.ll~ yo ~lId,'d Aprll :lU, 1884 (670.7!!.l) nllll I&lS (6(17.662) xxxv SI·IHlTA. 

A, «trnnts,lldf' of lUotnod OfM.B6H.~lJl('ln( sar tmforc.iolot paywunt of t:l-': on, u,'Or UJ.,il:tod~ of 

,..,lIt( OIl \\"al'ehou~i[Jc. hond Ilr nf cul1('ottn~ by di!::trmint w'lc bOllt n~'f'(.\!llJ8mc.nt•••••• ~. l.X UU AlIllWNl for 1~:1knfeor oYnpOl'1\tillu tlnriu,! Ihe year nndt}I' pro\1shUJK of HOtuiou 17. net 

of :.r,,)' 2!l.I88u (~.~2t.31,11:1I11..ufl) , LXXV J[ 

AIl<lw",1 for 1""Rage or o\,o.\,,,rlltlI>U .lul'1,,1" In..t aix yon.., 'Iuo"tlll,," nf .•....... LXXVH Allow"'d t'or Jenka~o or o\~alJor attoll durlll"" JUHt six }'enr6, I)erc,mt:lg."~ f'" qunntiti68 or. 1(J "'llf,uU.th:~ witbdrawn fllUIl wlU'uhoul!Ic, ..• ~. _. .••.• ~. .. .••.•• •. .. '. .. .. T4 XXVIl 

.\ vOrlll!n b'm<l"d porio,l ot' nil ki",l~ of. wll "rlmwn from warahous" .lurl"l; 'ho Y0nT. Iou 

tball ulue month _... I.XX VII CO"I'r",1 h v "Xpl\rtntioll or IrIlMI,ortntlou hond. n\.lowed nn(ler O)\lnlo" of Attomey· f~l'J\l\r:d of Deeemb"r 24. ]804.(0 rf:.ruuln ill \"nrehomse' 1'ortirul\ rl':tHno.a1Jl,)' 116ceS&'lry 

II' r,roor~'f; of exponation, n\·t~1" Ihn'u VC:\1'8 4', A ••••• ~. _ ~" •••• ~. • ••••••• _ • •••••• LXXIn

D.·ClII·".... or ':9v~one rrom, c1urloll: po"1 ~·,·;.<r ,Ine to l1mitnt\(l1l of tIme iD whIch IlJIlIits ~au n'nlaln 1tl wareL,('Uk,JI .•••••••.•••• ••• ••..•••••••.• A' ••••••• ••• _~~ LXXII .1Jbdll.·d !"rum (nIH. Oil "'hioh I"x \\.0< Illlid c1urlllll" lfU!1 !,vo 6R",11 ,."',..... 'l"antitl<'1l (If, 

I)J"lti)ll,~~)i::~ ~;;iD:;..-\:Cr;;~~:;~i~i,i·l·;i,· jl~;r i,;."s"h;·i ·(4~076 ·~~~il~;;~i:::.·· '.~ ~:::::: ::.n 4VI. XL;;{ 

0,"1111.,<1 I'rom mnl."illi. "Ih,,,, Ib'ln frlfil, "0 which UX w". Ilohl ,I". in" Inst t\\" ft.e.~1

1'1'" "".,,tiHoe of, coml'",'<·\1 . VI ))i.,Ul1ri! from mol:l~~~·oi. u\·""rn;!., .ykM of ~r g'allon (.765 ~UHOll) •.. ~. .. •• ..•.. .. .. X I..V I 1,lhol1ll1urH I'.au-not t~lI ui)fl.lt"hi\1II1 qllHlItU" of} tho,· can ..li~po~{, of III thn1l; yonnl•... ~. _ LXXtV l>h,tm,·,'"~ lui~~lt Iltlonl tlJ 1..111\'" luau' :.::-h:,..o In wR.NhonsiuJ,: IImll) rOllu"',c,1 from thrj"e 

.yoar~t()Otll\'ye."1.r .• •••. ..... •...•...•..•...•...... .. ••. LXXIV nhullh·l· Willi hI uot proihltO ""p\l'lt~ if Ilil luJ,8W" be.forobl\lul 11& tlHltlf1 lUll .",1\ them until 

thl\'y ha,1 lni.u in wu~·IJOU'H.\· III G"tIWUl\' One or more v\:art1 ..••• '" .. " ..• A_.... LXX ['V 1~l1l'llL ot· ,.rudGion'i Hmttil1~ lhlU~ thnhlg' \vhloh spirits mt" renmtn in wnTI..lIvuA0 under ,wI 01 .Ttll\' ~O. 18GB. ,,,"I jol111 "'"1111,11,," of March 2ll. 18711. on protl""llon or ....... LXXII J·;m",·r at' llrn~i~loWJ o(act Ifl Mn\" 28, 18til ), nuthorizing llbafemf'ul Hr Itn: I..... "ltirit3 10$t 

by look1l"..!o to wnrehuoiotp I'm\ n·I'I·altn~ Into~st -.31aotl(\ ofjoint 1'l}.v(Ul!OU ot ~fo.reh

2'"'.1818.t)nprodn\~tiont'r .. _ _.~ _.A~'.. . ...•.....••• .. LxxrI tirntn u,.('rl f,,-.r production e-f. duriu.: h~l (\TO I1llc.aIl"t'OIr8, fJtlpnlhh·!lt uf. I OlDpaT<.>d '.4. XLVll Hrnin tI"l.·,1 for prodm.:lilill ufo flnl"illS: )Mt yenr. quantit), of. (,·omIJon."oll with l\Y"era~t'

XLVrT I[•.ll\)f~~':.~'~.hf~~:hr~~~~(,~t/I',',:h.t .,.; ·r~~·I~t~~t g, ~tc:R 'ociob't:i i. -iRi";, ~~ii-(~18·t~ 'n~e"",'ge 'I"'C"lll' of (150 l:nllo"~l .. _..... CXX I X Jlt·t.! h,· whol{''''t\lt" Hquor ,I'·.l.lt~r" flOll l·t"(·rllleril Of'tol..:·r 1, 18lW. h\ c-ollN'l]un .U8triCt.S. ,I"i,ullll of...... . .. :. . .. CXXlV.CXXVl 

4245 1 R--11 
148 T1\"'DEX.

P"I:'·. 

Sl'lllITs--{)Ol1tiuuud. In worehouso Juoo :«1. 18!t4. by colloctlon ,li8triot., aud mouth. oi I)l'oduotlou. 'luan· titiosof............ ....•.•.....•....•......... ..•.. .. ....•..•......... LV-LXIII LoKt by """mlltles dllrinp: 11\81 two flse"l yenr•. '1,,,,ntll1e< of (410.fJ8ll an,1 517,012 gallons. re"II,.otivdy). . .. LXXIX LQ~t hy l~(\kllJ.ttl or ~vuporati('lu in wur~ho1l86 duriug lRst t\VO fisc.a1 yt'ar$, qllnntitieR of (~.858.4!1.l1\11(14.4~.1.:1I4~alloJl'.. resl,ccti':el\') ..... . ....... ........ LXXVI MlltO"inl' used for pr'uluction of. OUl'inp: Illst ei/:ht, ~'ea at,Momeut of ......•.... .XLVII ;\IOI"l'iai. u>lc<1 fnr pr"d,,,,,lnu of, dllrlul-( Ihe year, hyeollection dI8trict~, 'luootitlesof XLIV, XLV ~1"lo,'ia1" "He,l rO!' production of, ,Iudn/: tho yoar. by St"t08 0011 Tor,;torleH, 'I',nnti· 

til}< "I' . XLVC -MaxiuH.lIli ll11owl1I1Cc. for loft~ by luakuge iu '\\·IlT',;hou~o, under ;l.Ct of Mny 28, 1880, for ,. • 

throe ~'0:1I'< i. IS1\.or C.,ot. .. .. LXXVII ~r~tll()tl lit i\~t.'e'MUlH}IIt for cnforoing pnyrllcnt, of tn.x ()n, adopted in ,Jnnu8ry, 188.1. Anu LX),.TU il4lill ill nRC .••.••••.•••••••...•..••••• - •••••••••• " ._.. •. •••••• .,••..••• 

).ltu bod~yro,"iu&d b~'lllW fo~' ouf?rduf;' l'U:\~'ment of tax ou. by il8S688Dlont, ~uit 00 waro· hou"UlI: 001111. "uti by dlSlnu1lt w,thont n."""Smenl..... ·· .......·· ...... · .. ·...... LXXIII Opinion of A ttollloy.GOllornl of Jnly 2. 1883, ml\Y I,av,; h"d effe.ct to pro\,out with· 

,hnwolH of. fo,' (}Xl.or!..'\tioo . '. - .. LXXIII. LX}","IV l't'oclu~(1 f1'Oln ~l':Iin «111 lng lIS"al yenT J885, colUparHcl with a\"'orn~o pt'Oduct ut laet "i~ht ~·'l\uJ'x............. . ......•.•...•. _ -.-.... .• X[~'l'.n !)l'odut.wcl l'IOlli $:'1'nin .hlJ'iJJg: h.\.t\t twu fh,4lal ~·carl".~ qnantitio..s of, eompnTcll XLVII Productioo lit', ,lul'inJ( I".t two fi.cal yoal'll, COIIJ11llrod LXVIII Pl'll<1u~tion Ilf.,huing tho ~'cal' (74,IH5.363jt1l11ons) LXVII! Produu!iollllf. from 1t",ln IIIIlI moln"ijos. durinR lost eight, :ce.lr", stntemollt of XLVII 

Plu,lllotion of. III lI.onl ye,u' lilSI (117.728.150 gallons) Illrge"t ill hlstor~' of intornal tl\xa· 

liou...... I,XX]]I 

It.<ooipt<l from l'noh .0Ill'CO l'ellltinJ( to, lor 1Iscnl YOllrs 1884 "'nd 1885. cOlllf"roll...... V 

ncoeipt" frolll "o"h "ol1reo l'Olntlng 10, during Iirst three month" of 1I"oa year. 1885 ami 

IMG.comrurcd :.... IX 

RooI,ifte'l,l"rlnj( "1I0ch,1.t"" YOM o"dod April 30, 1885, by oollootlou di"trlct". 'Illouti. H"K of . _ .'.......... .. X LYI!,XLV1TI 

llcctill"d during 81.ocir,l·tox ~'Ol\l' ende<l April 30. ISS5. by StMos a"d 'terrltol'io 'lila,,· titie.. of .. XI,VlIl 

R"mlliolnl' In '.lIl'oloou"o at 010"" "I' l1e('ol ~·.'al·" 11l8-l allli IS85.nl!jn"Og<lto quanlities of XCVII (63.5Wl,liM nud 1>1.724.916I(nllon". r".pocti"ol~·). .. • .. l'tomov':4\ ill bood for U~.llOt l, by 1hH~lll .years. from 1873 to 18S5, p~reenta~c~of quantities ... .~ of. to J}l'oclnutlou ...~. .~ .... __ .... . _.. ..... ....._.... LXXXIX 

H.cmon:fl ill houtl 1'01" ('.xP0l't dnt'ing l:ust, tWe) fi8c~ll )'ear~1-, c'lI,antitJc.s of, by co1tootiou 

di.II'IOI" .. LXXXI. LXXXrr n<llllo\'ed h' houd lOt· ux-port by u.cal yem·. fl'om lS7:) to 1885, quontili". of .,..... LXXXIX Stock 0" h,"ul. 1'fodl1ot"''' nod lDonm",ul of. for lis",,1 YCllrs 188t. 18S"l. 1883.1884. and 1885 " . CXXIIJ Tax on. mRuuftwtul'oo in Unit.;,(l States. t.:'xporWd Rnd rehupQrood) etlur,l to Intonlll1· l·\)\·(~JlllU LUx. authorir.ed by 8CQUOU 2500. Ro'\"il:~e(l Statutes · .. ···· •••. J XXXIX 1'hne now ..btainl\hlu OVt..lt tb"CO )'0:11'8 in collc.ctin,:t tax Oll, occuri only in ueoessary dc· lo.v in onf"r~lnl: Ita ll"'yment............ _. .. .. LXXIII 

Time O"Ol' tIll C6 ~'elll'" a\lowc,1 io OXI',w(,atlon of. Ih:nltod by prOOecossor of pro.ont Com·
 DliRHtulIOl' to 80\'l-n mouth~; nOW I't'dul,:.ucl to thuty tlR.y:-t, -. _ •.•..•
 LXXIn 

'l'ittlo withiH which h'mH~poJ1atiOl\ or oxportatiol\ 1.HllUls ml\>,\' be tUell. now ~o limited nij to collect tux CUI. at oxpirn1iou of tbroo ycn,l'."l. f1'oll1 elnte of GUtrS for llepott-it.... LXXiII 'Vh('n oriWllul luh·nt1ou to (-X.1)0I'I, luoludcllIUlrpo:-.(\ tn l'ctomd iu Unitt1d St1\.tes, tux has VOf)' rurely lH1(m CHlluotoo OJJ 111:l11tU>Y 'withdT:l,WU froll) wa.rohouse..... -- _. _..... LXXIV 

"r-ithtlrao;.'rnls of. fl'om wnrohouse, argo por('onmg" of~ nrc hi)!h..proof apirh~. on which fl~quonl\Y"oleak"r."olijoluimod _._ -.............. . LXXVII Wltl"ll'llwn fol' oxport. urio!! 6rst 1'0111' montbs of fi.caJ .l'oa1'>'l 1819. 1880.1881.1882, 1883. "lUI II"" rltrellllloutlt. of 6s081 yoorsl88l. 188~. nnd 1886. 'Inanlitios of. hy colloctlon dlstriuI" ., -. (;XXX 

\Yithrlrnv,'n t'(,(JIn wnrclu,usc uurin~ fllo your. np()J.1 payment ofthe tax, bycollQctiou tHe.· trh,l.lI. '11I"ntlli"8 of .• .. _ LXiX. LXX 'VItLd1'1l'WJI from \\'l,,'Choll~t\ .luriu~ lust t'vo flRcal yeat's, tux·rmit1. qU3ntitiOl't of, com.. 

'Vit~~lt~~,~(~,-;). t~;" ~oit:l~iiil~, l;l~;'ll~)~e~' ~;)~(1' ~I~~" oi' Uilit~;i~si~i~:i~ 'tl~~ai -"~~~8 1884' ;'~~IXX, LXXll 

18!t:>. '1lInutil ioo of. COlll\lllt'ell (incrcaRo. 6.49:1 J(ullons) :.. LXXX Witlulrawu tIlx·pa.i41. ~lut'in~ the Yl:'ftt'~ illclndlng dOlllcsticj ~pir\t8 9xportet l an(l roirn· p,"·to'\' <jllllntity \II (6S,~6,;.!l38 gallons' . . LXXll 

Yiehl nl' Hpiritll pel' hutdle1 of gl'ain cluriug' l(l.~t, throo ti~caJ year:,. t'ompA.l'ed -- XLVn 

SrUUTf4 nosUl:1) FOlt I~XPOU1' ASH ItR)J'\I~l~(;. IN' nlS·}'Jr.'LJ.:IlY w'\la~nOUtms:
 

Ch'cuJl~1' No. 282, nntl..lori7.0)ug tho r(H),Qll)t of .. S9,·nn.montlulo" houds, i-5)\U~ll in luu'l'.m·
 

mint' of o])huOII uf Attornoj-·GonOl'Rl...... .. .. - _ _.. _. - .
 eXl 

CondttioJ'l of blllld:i- co'''('rin~ _... . . eXI 

Oroatol' pMt of. co"o",,1 loy bo",l. IUe,1 noder 1""O,i.ion of circular };o. 282, sllllu1'OO t"r "XI.orland ill wuruhooBo Juno :10, 1885 eXI Ol.iulon ot' AtlOruoy.Geol'rnl. lott~ au,1 circnlars rolntinl: to (;Xl-eXXJJ 

Orlg1uu1 ott,plical lUll to I_Ol'mit xVirit,.. to r"mom ill wi.ll'ch.Q~I$U. ~f101' t ho givi~~ ot" trollA· ... l)orla1tuTilH' ffl(pll1't.atioll bond~. au(l after throo years, mlh\VOl'~luly'fort})'"\-,.I...... eXT 

Pr:l6tioal "fTHct of' ;.;rnntiug HOVen months nftor flUll~ tl'JlUlSportal iou or QX]lol"tatioll hundx tu which 10 d.,1il'cl' K»irit.a to collector of custom~ or ou board ship....... eX! 

Q,uontil,\" of.•Inno :10. 11IS5 (7,7f>o.696 Rnllon"J -.. C'JI,ry 

Slc'IRlT8, ua··...I\HJo::s·r Kltin8 0"': At'lunl umonnt, of tax. pnid au ouch ~aUon of. pro,lncatl, lao'" nRcortail)('{1 ...••....• .•. LXX V11 Dool'co.,' In witllllmwalM or tax·paid. lltnlng t1le )'Ollr ,.......... .•. I.XXII Dt'crcluln l11lriuJ: tiAunt ~'e(l:' 1885.:l-t) CUJupnretl '\Tith flBOJ:~l yenr 1884. i.n (t'1I1ntitio:\ (,I. .. 

nelcyh~l~~~~\e~·Ri~' ..li;I\~O;.:,i~;·,i~r~ ":;l;:l rt'otitlo~~' OC·t~;bl:~ 'i,'iss:,: by ·(:~il~eti.;~; ~ii8;~i~i~. l.Xv n I '1 UI;Ulili",,"I' .. CXXIV-CXXVU In wun.'hnneo .IIlIlU ao, l~~J, nJ.:",r~~gnte 'luanttti\~" of ....•.... .. . " .. {,X V 

INDEX. 149 

Bag... RI-'UUT8. DIF.FRHEN'f· KIN1>8 OF-Continoc.l. 

Iu warehouse Juna 30. 1884. 'l'Inntltles of. h~' eollaolion illerrlcts. LXIV. LX V Inwnr(\lIunse Jnne30. 16i4.1I~lCrOl-'ilt"'lnnntitio'"of LXV.X(;VIT.CVIII 111 wnr..hons., .lune 30. 1Sll5, <Juoolitie" of. bY collactiou 'listriot _ XCVI, xcvn lu w,,)'(\hou,o Jone 30. 1S85. o~l:'r"gate qUlll,t1tle. of . XCTII. (;VIU Lost by raKnnltie'. durin~ tho year. qu:\nlilie. of. by collecllon <lietriots LXXIX I.o.t by ea.unlty ,Iurin" lhe ;ve~r. o~R1'O,l(oto quanllt,.v of LXTIX. cvrIl
 Loet b~'leak"l'oor e"aporation III wnmh,,,,.,, 'Illring tho yeoI', o~gr<'gaw 'Iunatit" of. LXX vI,evuc
 LOHt bvle..'lkng:., (Ir ovapf)I'i"\t,ion In wal'ohOuh0 during 1flO your. by coll'l)c,t;ioll ({hrtrict,$.
 

qnnntities of .. . . LXXv. LXXVI
 Port. from which oxportc,l <lurinlt tlscalycar. 1884.. . LXXXIl1-LXXXV
 Port. frolU which expurted during !Illclll ~·.·ltr 1885. . .•....LXXX \TC-I.XXXVIII
 Ports to whi"h o~portod tlurloj!' fiscnl soar 1884 •..•. . ......•.............! ..LXXXlIl-LXXXV
 Port. to whl,·1t e"l'ol'trd e1I1"inl-( Ii.~cal yo,ll' 1885 I.XXXVI-LXXXVII
 Produ~o<l during 1l.0,Jl ~el\r IllS4. al!/:I'o/:nt.u 'llllllltilio" of .. . I,XVII
 

Produce,1 durio!! flscal )'"ar 1885. by COlioolioll til.lricl". 'I\lllntiticllllf LXV!. L}.,"VU
 

Produced dllrlug flSMl ~'eor 188:>. olCltT0!(a1e quantitle< of J,XVII, eVIII
 Prodnc·od. witb,\l'I\wo. olld rellllliuli,l,( III w"robonRo lit 01080 of the year '. CVII1
 'RemalniuJ( iu wllrobo".e .luly I. 1884, nl'~rol(ot') 'IlIouhtl' of LXV. LXXI, CVTII
 Romoining iu ","rehouse .JUllO :lO. 18ll:i. a!!;gregnto 'Iullntltr of xevn, eV111
 \Vithdrown for tI'11n~ft'J' to mf\nl1fnctllt'in~warohou8es during tho yeat'. ql1antitiu$ oft
 

by colloction districts...... ...... ....... .. .. .. .. ........ ... .... LXXXI
 \YIlh(Jmwn {or scientifio purpo"es nud uxe of ()nihnl SIMe. d\lriull tho year. <1l1nntl·
 tlCll of. b~' collect inn ,Untriots . LXXX
 Withdrnwn ior e."l"'r[ dllring 11 ...1 tlm'o montb. of ollrront fi8cal.\'um', by colleotion .Iill· . , •
 lrJe!..•. qltnotltlCs of ,........... (;XXX
 

Withdrawn fOl' "Xp0l1 durinl' OSM1 ,roar 1884. Io~' collection e11_trktn, qll11ntilills of LXXXI
 Wlth""o wn fo,' e"',I<,,·tdllrlul( lI.cnl \"Cnl' 1SS~. by collection ,listrlct... ,!ullnt,itios of LXXXU
 

\\Tithdrawn for ."pOl't, '1I11'ill/( 0.,..1yC:\r ISSo, i'\!!!l'l'l(oto quantity of ..........•.LXXXII. (;VIII
 

WUllClrow-n.lor i<cicnlill" jluq'oso" on,1 ItSO of Uolte,1 St"t"< ,11lrln~ IIsenl ~'oa'" 11184 •
 0",11880. qllnlltillo. of.. LXXX
 Wltltdl"'.""n for scientific pUr(lo<es an,1 'I''' of Uuited Stllt~S dU1'inll fis081 yeoI' 1885. al!'
 Itnl(nt" 'Iun"l.il.y or............. .... .. .... .... . ......... : .....r,XXX. CVIU
 Wlthll1'awo for h'nnofor to mnnnfllCllIrinl; "'orollo\lholl !lllrin/( uscal year. 1884 "mll88".
 

qonlllities of...... . '" LXX}.,ry
 

With.lrn.wD for tl'llon$fer t(J JI1l\unfncturiu~ Wlll'l.\11011aCS dllrinft fttJclll ;\'ear 1885, agog-reo
 ;rnle quantity of LXX XI. c,,---rn
 

Witndl':'w" from waroloous" tax.pllie\. ,Illrilll( flscul ~'cur 18R;;, qunntltY of (61.649.321 .
 ;:rollouHI _........ .. LXX. I.XXIT, (;VIl[. c.;XXIII
 ""illlch'awn from WfU0hoU80 1Hx·paifl, .illl'in~ tho yClll'1 hy tol1eetion di~tJ'i(;ltl. (lm1.l11i.
 Ik" M... .. .. .. I,XIX. LXX
 SPIBITS J))l.;l'U.LJo:U J1l'R1)(C FlU!:)'l' '('OitRE )lO~TII'" OF Flft>CAI. nU.H 188':,: 

A/!!."I'OI:-'"tO amouut of Illx poid on. by months.... .. .. <.:)(XVlII i.\g~rre_~nt~ proc1nl~tjon of by tuollthH ~.. _ ....•...... _ _.. CXKVill 

AJ.:itTogj,to ·wirhd(il.wlll~ of. hy montll~ , . _.... . CXX"'VlU SPUtl'l'8 DlSTH.f.Ell Illl IUNO FlitsT TIIIU~t: ~lOSTnA 01" Pltl-CAL YKj\U 1886: 

A1UUUUt uf t-1IX pnlll 00, hy month~ luul bv 8tlltf',H nlHl l'urritolilj~•.......... _ C,X X VIII Pro,locU"o of. by IlIootlo. :In,l by Stnt". nml Tel'r!t,nics .. . . ., . (;XXVIU 

Witb(I..""",,I. of. 1'01' cousmnptlon, by months "",I hy Stntes on,l TOTl'itol'ioB . (J.J(XVII! 

Sratln} EXl'OHTRU: 

D",,!ng llscol yellr 1881. '11ll1l1tlty of (U,S8G.738 /Calion.) ..LX,XXl. LXX'JI,"II Durlll~ fist'nl ;vpor 1885. ~nont\t.\· of (lO.lI71.lIS ~,lIone)......... LXXXl1 Ql1flDtity of. In BOrU1Udo., Br•.mH~n, nlHi Hamhurg Uaulu to he, r,·impur1oll. estimntctl nt 

7,o06,oOOj!;1I11ons . :... LXXIII To Bern""I". Bl'Oo'ell. ond nomloul'!t ill 1884 '1Il,1 1~85. axclusivo of "icohol nn,l cologne spllit•. '1n""tlt~· of (8.27'1.2(13/:,,11011<) .. _.. LXXIII To stlme porI:! in 188-1 lIml 1835. 1'0illl\.ort..,1 ,1I11·jul' 6scol )"ea.. 1m. qUllntity of (81O.al; 

gnllouHJ . .. LXXHr To ."m" porl~ iu IiMclIl ,\"1'01' 1884. I'oimporlod tho ~n1ll0 ~·c"r. oAtimated '111nntil,\" of •• 145~.5S6 Rnlloll.) . . . .. LXXln Sl'JRITS EX1'OH'fED A~'TI ltRUtL'OHTRD: • Action of tbe S~trotD.I'Y of tho Tr6fl~nl'Y HlIe) COrl.lmtaal01101' of lutc,rnul ROY('Hne in reo
 

Intil·uto . .. . .. XeIT-XCV
 Opinion of Atlorno,\".(;,>neI'81 of ,Jnl.' ~. 18!t3, N'~I,,)olin,l( "alll. Ill' . .. . LXXXIX-XCII
 St'mlT~ IN UNITF.') ~TA'fE8 OCTO'''''' I. IllS5: A!tR1"'!tato qUlIotity III (90.I(J7.0~O j!;!ll\on.) C)(X1X Distribution of...... ... ..... . .. .. . .. .. .. ('XXIX Sl'IHtTB IN "".&.HlOIOUPoR AT CLOSl: OF 'fill': YI,:AI(: 

Groot rC,lllOlioll of. 1'0" 1884 from t88:1. ,1110 to Ulatlll'itllt ofthr"e yea".' hourl~ oflg81. tke
 yeoI' of )"l'g".tprodllctiou.nlJ(1 tleonrOiI throllRb tax·pnl,1 ""ll1<ll'oWIII. of.pirHs. "lid
 by exportatinn... ... ...... .............. .. LXXlT.I,X.X.Il1
 Mltximum 'Iutlulitr of (al/.062,645 ~"Iln,,") "cachcd in Ii_clIl ,"I'll" 1882 . ... I.XXII
 Qoonl-itles. of. for 1884. with montu of plotluctioll. from .Jim,'. 11ISl. to June. 1884, by ,
 collect'on <li"lrlot. . . . .. . 1.\ -LXD.I
 Q"antitiesof..t'o1'1~~5. witb monU, of IH'()<l11otlon, frOm Kov"'nbor. la81. 10 Jono. 18R~.
 b.,'colleolloo ,h"lrl.L.~ ._ _. . . XCVIlI-CVl
 U:llltiliCS of. from 1869 to 1885. ~tntolllellt of eXXIII
 nnnlity of. lor 18l<.~ (SU,4nO.1l\)3 U'ollon,,) •.... LXXn
 oanlit,· of eool. month's productioll of. 1'01' 188·/. fl'om ,Tuno. 1881, to Juu 1884 _.... LXIII
 nllntity 01' onch mouth', produot!"n of. 1'01' 1884 .. . . . L.'YXI
 ..nntit" of cacll monlh'M pro,lnlltioll of. prior to Jill'\" I. 1~8t. for 18S5 ,........ I,XXI


unnti.ty or cnch mouth ~8 plotluction of. prior to .1ul» 1,1884. ror 1884, wltlJ'l1rawu dur· in~ the- y('Ar .•...... - - .....•.•..... . . Lx..x:r 

QlIl\nll1.Y of. for Ill!' I (\1.1.002.531 ""l1o"s) I.XlII. I.XXI. LXXII. t.:xxrn Quantity tit. lor \SS:i. that IIn..1 bf'oU In wn.rchol1FJO OV61" three Vt'ar~ (10.220.-173 ~:LllolU') LXXIII SPl1UT8 I~ W ""C1~11011ti.. XOYKMUEn 1. 1881 : 

.J..~t-tr"\J;:Htt· qUnllllt.\" (,f (67,.J4:Z.1S0 ,!(nllolJR) .....••.•......... <.:XXIX: QUA.UcttieR of, b~ St3tCii find T0I'dtorlt~ . (;XXIX 
INDEX. 150 Pl\~e.

SPIBITtl II< W""EIIOU~l'. NO\'lmu,,1C I, 1$82: • CXXlX Aggl'el!lltO quuntlty of (8~.628.33i1l.,lIoIl8) . CXXlX Qo:"'titles of. b)' St'\le8 alld Territories .. 

S1'lRlTS IX WAICKIIOUSK OGTOUKR I. 1883 : CXXTX Alt!",al(ato 'IU"nttty IIf (7:l.40r•.36Ijtallons) . CL'XIX Quantllie. of. by Stat{'8 :",11 TerrlloOrloa .
 

SI'IBI'n; IN WARF.1I0V6E Or'fODlIII I. l~l:I': CXXlX
 Aj1J:Tej:(nt" qu,,"til~- of (53,749. 246 ll:,,1I0118) . CXXIX QU'"lt11i". oj'. loy SIMes uocl'£orrltorio ' ..
 

51'mIT. IS wAUt:1I0"~P' OC"I'OIlI£It I, 1885: oXXIX
 .A.!tgt'.r;utv tll-Utnt,ity !If (47.1u8.358 ~anOJl~) .. _ _.••..••••.•••••.. ".'. _•.• _. _•••. CXXIX Quuntlti,>. of, h~' Stl'tCB ao,l Torritori" ·.. . .. : ..• Quoutit~. of. oo,'ol'cd \I,' It':\ORportltilou or e"JIol'tatlll\l bonds, nudor provI8ion8 01 oil" OXXIX oull11 No. 282 (6,516,009 g'llllonR) . .. 

SI-IRl')'lJ 1.0:=:-'1' BY CA~UALTY : l)Ul'iIl~ I,",t two tlBcul ~'oal'8, qlluntities of (~JO,588nn(1517.912l:tlllon.,Te_peot;"ely).. LXXIX Durin!: tho yeur. qualllit) of, on whlcb lll" h:ll\ \)oen abated (401,11)0 j!Bllou.) ex nd G",,,tOI'I?arl of (:l33.$25 gallo"8) 108t tiu'Ou:-:h Ou& casualty b)' fiTO, io the twooly·eollo ,lilllllC't. I'rnna\"h'aula . .. LXXX Qnalltit~ 01'. to tOll;1 00 c1epoeit dul'iujl Jiscnl year 1885. I 1(01l0n out of 8vors :l67 j(:illons L)..-n 

Sl'JlUTl! 1.081' In U:"KAOE 01t RVAl'OUATION J~ W,I)lRHOUBK: Durinl'''111st 8i~ 118Cl\1 yoar8. quantitic'. of...... . LXXVII Duriol(. flscul ours 1884 lind 1885, (luaOI it los of (3.8.';8.41» and 4,4.24,314 gallo08, ro~pe.~t. • Holy).... . LXXVI,LXXVU 

It.OfCl\SO ill porc,>nlallo of, ,lurIng lust Ihree ,eJlr8 0"-"1' pro,.-ious yoan. rea80ne fOI'.... LXXVH 

Sl"lU1T6, 1I1UiC.Jtl..1n\r\ROUb: Amount "f lux 1mi,1 on coch gallpo of prodnctioo or. withdrowlI t"",·pnid, <lurinl: tlsoot \"0.1'1885 (e~.34 c"uI8).. .. _ ,.... I,XXVn 

l)eCroalio (1,068,,158 ~nnnnli) frol.ll previous :reur iu 411t:\nti.ty of, witb'lri1\vn (l'om wa.rc· houso la"'1'nl<l, I)U1'lul! lho yeat'....... I.Xxn llcUlOflse {OI4,7J:l gnlloll8) ill IlToduotio~ of from I'rovlou8 Ii,cal )·ear ··.. LXVUI T-:xporlNI dll.-lo« flsl'ol ~'ear 1f!84, qunutlty of 110~.575 ~,,1I01l') , LXXXI, L),.'XXU 

E"po..t",1 duriug IIKcnl ~'enr 1885, qUBnt.it.\" of (51,009 1!"1Io"s) LXXXIT ,. 1.0sl by cl1sllolt~: dnrlul( fiscal y""rs 1884 and 1885, qllauliUOli of (13,490 "ml 21,472 11"]' '" Ion•. rcsl!cotl\'f,lI~'l -.. LXXIX LO::Jt by It!akJ\~u or c.ovapOl'ntion in wnr~hon~l·. cluriu:! 1i~cnl years 1884 and 1885, 'luan­ titie. of (:100,749 ami J95.873 ,:!allonK, 1'(l8l'OCllyoll'l . LXJo.--VI Pott. from whleb oxport"d <lUI'inll ll.cn[ ycar 1884: ···· ·· · · LXXXV I'm!. fl"'lJI whlel! O~llllrlo,l t1uriug fiscn] yeAI' 1885 LX:(.'XVn, LXXX\TIn 

POl18 tu \) h'tb "xportN1 <Iurin,g ftBral yeur 1884...... .. .. LXXXV P"rl" 10 wblch U"POfICrl dllrin;!. Ii.en] ~'.or 188:; .. LXXXVII Ut.'nH\tuinl! in wnt't'li01HW nt lllo:'\h of t1A(':ll y('ars 1&<W: illul 1885, ql1antitie,;lj of (4150j,35~ XCVII and 1.034,378 golh",•• r"sp'~"li\'l'I)·). .. . \"jtllttrnwabof. from W:l.rolUtu~i).1aX-l'ajll,dtlrjll~ flPtcalyenrB 1884 nml1885.quontiticH LXX of(11,:l78,2sr,aud 10.200.777 ~nllons, ..cspuctlyoly) .
 

Sl'rmT8. l'1'llIt, Xt-;UTIt.\I.• Olt GOI.OGSI·::
 .Amollut nr tux l)Uul un each g:tll'm uf l'HJductiun ot~ wltb,h'a\'rll lllx·l~nid, durjn~ fit'cnl ,"cur 181\5 (89.56 '.flnls)...... .. .. . . I,XXVI.l 

1)eoi-0l,s8 (058.385 !:allon.) from proyious ~'enr in qmml\tv or, "i1b<lTIlWn ('''lm W(ll'Il' 

h"l1'" IUX·j1ald. dllrlllf! ll,,' yoaT........... . .....:............................ LXXn Doero,,"e (1,434.298 1(1I110ns) fmm jlf8VlllUK )·onr. )0 prodnctiou of...... LXVIII Exp, tNl,b,ring ""col war 188·1, qDt\lltlt;- ur (r,95,3'12 J!llllm'K) LXX x:r, LXXXn Exporlt"1 IImiu" IIst,,1 yeoI' 1885. 'Iuaolit)· of (340,1:i9j:(allon8) ...•........•. ,........... LXXXll Lust h~' ca8nalty 'lndug llxenl y"llf 1885. qnltntity of (~09 g~lIoos) ..•.•.•..........•.. LXXIX 

LOl:!.t u,\'luaku~\' 'H' tj\'J\T.oration in wu..~b()U9U (hnln~ USCnl yuars 1884 nnd 188J, ·llUulti. ... tieR of (17.800 ","12~,r;o:; ~nllon •. re.~pectl\'"ly) LXXVr Portsl'lolll wbh,h oXllorlo,1 (Iul'in~ ft'cai )'0:11' J8<li...... LXXXIV POIU from whiol' "xl'Ol'lod 11111'iolt fiscal yoar 1$85 _ LXXJ(Vr, r,xxxvrn Portll to wbteb. "xllorte<1 dnrlllg 6scal yenr le84 ' Porle t" wbioh o>.porwd clurlo/! lisCl\1 ~'cur 1885...... . 

• RomOlninlt in waroho,,"" 0101".0 of IIRCIlI year.l88-J and 1885. quanlltlcs of (1,4:l8,000 lind 1,.162,577 Ilal!ons, 1 e.qpl'cth-"Iy).................. . W'ltb,lrnwaI6 of, r'om "'''l'l'holl"'' tax.paill, Iluring !lacal years 1884 8n(11885, qn"ntitie8 of (27,3l,r',849 nmi :!(i.43i"U;4 gRnoru~. 1"c8pecti\"(,1~") .. _•. - - - •.... ., _.. . ... # ••

With,it'lI\} n for Rclent]11" purl'''"''. and ""I' of United Stl\le~ dnriug IiRc.1 yeurs 1884 an,118I;5, qnantil;"s or (,1.187 lIud 573 ~,,1l01l_, re.<pcotivol~·)....... . ..... WitlH1t'uwU for traUf'ft1rto mUlIu{uduri,ng WI\l't'bouse-s ,luring: H~cnl yenl'81884 fl.U111885, 

qmulliti,'o of (15lt, ~97 :11\,1 270.515 jtnlloos. respecti,.-oly) . 

Sol'nUltS h'l"I\'U'.HO 1,'011 BX1'OIlT: In WBl'(IIUtllHI .JllU4~ 30. lSl,)5. witlHtl'llown ta.x~pn.i<1, l)riOl' to O(~toIHH" 1. 1885, qllllUL\ty 

of (2,:150,208 ::allon.) .. .. . .....•. Since Juuo ao. lRRf>. 1I0t wlth.l..,."," from wnrc-honso. qnBI\tit~· of (2.813,1186 r-J:llllons/ •... Towl quuntit)' "I'. uurier I" o\·i.loIIROf oireul,,}" Xo. 282. prior toOotebor I, 1885 (1I,03n.:1~7 ,21l1l0115) .••• •· . . - .. 

51'..\lu" AOE:\'J' .\:XU COl ~TEH: Salllrles 01'. 1'01'0lm ",1 to li<>verllllleut l"y ~!r.•J ohn J. Crook.· . 

STA1trp~, C'lll:Cl\., AUI1F.8IVE A~U J)U'Blx;rJtD Cll1:CK . 

LXXXIV 

L Xx..--CVI 

XCVU 

I,XX 

LXXX 

Lx..--CXI 

CX 

ex 

CXXLY 

XX1U 

N\lmb~r of pncl~llt!~A of, for" Bnlt.'d fol' l'Cc10IllpllOn, uutlhtpo!!.Ct\ of, fltdnte of h,~\ iUlllunl xxrn 

roport (I.~OU): nnw ('0 banel (ahont 100) .. xnu 

j-'llcknt.:ct-i of, td1l1 n'coivl'll fol' rc.cl"mp1iou, and (li94po~e<l (If as OUl'1'\'ut work .•• _.• 

STAMPS, ll\THH)I,\1. HJ~\"HXl}K: COlltUll't ""UlI for 

.\\1'. 

HHluufacl 

L\lt\Xnluh,n'Bulfdlll', 

UTf' 0" ahout f)f .f,SO.~O Plulndelplun j)uuu!lR of paper 

.•.......... for, Ifllul" -_ ...•

the -•.•..... Cl\rrent ".' .vCRI' xxm ContJ'lwt Wll~ mad" with :Mr.•J. J. Crookl-'\ of ~OW York, for imln'lutiD~ ~tam,.A on ron XXIII WI'11I'pt'1·~ for toh!lCCC' "ith4111t eXI)('u~o to Goycnmwut -- _ -' _.. XXIII Kbu\ of, l'MlItA't\ hy Hurof\n uf Hnjtl"1H'in~ notl PI iutiDJ,: .Iurin)! the ~l'n.l'. . .•.•.•• _. XXHI Khulnf. JltfiltNI h:- )lr..'lJhu.J. Crookodurinft'tlJO)efL-r ..•.....•·· ~.~ .. ,_ .. .. -_ . XXlfl ~\nnnti.H~1 urlu.r I'R"4~r for, pUlllll\t'n(~t'tl "hout .July ~)()t 1886 - _. ..••• _.• ~. . ••• - . 

INDI';X. 

STAMrs. INTEfu'lAI. RF.VJ:<SUR-COlltlnuod. ~umber or. iesuod durin~ the year (506.508.J:l9)
 Prlc~ per pound I.".i(1 for papor for, unrlor J;llilsent conlroot 7i cellt"
 Rec",pt" Irom. (lUl'mll fi.cnl yonI' 1885 ($I,6il0.49)
 

Stl\mp !.axes repealed Jill\' I. 1883 .
 Value of, i.sued (luring tho yea. ($123,3811.856.24)
 

&rATIB'I'lCll : 

151 

J>I\I:'O. 

.. XXlll 

. XX 111

.. Vm . VUI .. XXIII 

llclalin~ to "elzul't:8. .lud~rocnl., compromises, climiDal nctione, civil actlonei" ptr· 

L 

Ronalll? aCfioDs in re,n, &C XIV-XVI 

S'rILL8, llAlolVl'ACTun":Hb OF: Distribution of. "mon/! tllo Sti.te. and TOlTitories .. • Number of. 10 special·tax )'oar elldetl Al'til :10, 1~84 (25) 81101 18~ (20) 

X-XX1Y, XXXV 

XXXV 8'rocK }·EI.I A'I' m:GIS'fElmp OilAll' IlIBTlI.l,lllm:e: 

AggreJ!"''' !l.Icrel\8e of. io wei/!ht. by collection d.i.triet .. XLIX 

Aggregate iOol easo of. in weigbt. by !itt.IOS aud Torritories ....•.••.....•......•••..
 Average increase of, in weight (173 + p0111"h) .. L
 

Number of (99.068) . 1,
 

STOREKF.£1'&RB: XIX ~:;'~rn"c1~~;:~ $i pel:~IB)'" ..:... :::.::'::':::::.:::.:::::.:::.:::::::::: :: ::::: .:'. XIX 

Pa~' of. a88i)o(1l811 to di~tilk.l'ie~ of Cl'IIl.e11 i"~ net OVOI' 20 buahele. $2 pOl' day Reduotioll III number of, durin/( fiscal year 188fi (214) 

STOREI'F.t:PKRS ASI> O.\UGEIlll: Nnmbo1' ot (572)
 

Pay of. not o,'er $4 per dl>~·. . .. .. . . . . . .. . . . . . .. .
 1'"y of. M~IJr1led to di~tll1erio. of capaolt)' oot over 20 bushols, $2 POI' dny
 ReuuoUou iu lIumbor ot', durinlt fl~cal ~'oar 18SS (532)
 STORY.KliIU'.RHS' J\ND STOlt&KREPKHS A...'fD o.\UO~lltjl COMPEXSATI0X: 

S lo of 

TAlILRS, Titles of. for flscnl ~.".L' 188fi, .lId ycare pre\·ioo. .. 

TOll;l.cco: 

Reoolpl1< from nil SOllreen r"latiul( to, ,1m'iog Il."t flec.l ""nr ($26,40'i.088.481 

XIX 

. XIX . 

XIX 

, XIX 

.. XIX 

.. XIX 

. 

.. XIX 

.. IlI,IV

. ,",XXIV

Rocaip18 from an 80111'<'.00'1 relntlnl( to, Ihlring Oecal yeu': 18."5. $3H,688.50 gl'eater I1mn during 6",'"I\'eOl1' ISS4. . . XXIV 

Receipts 110111 eni'h '01l1'co l\nd fl'om "lIaourcoe .'ClaUo/! to, cllllin)l ft..clll yonr'118Man,1 1885, compolretl . V. XXIV. XX V 

lloceipls f.om tho ilOvontl sources ralaliog to, (luring first tbree monlh. of fl8cal soars 188:' and 1886. "ompare,1 .. . . IX 

Special.tax puye,.,. ooga,ged in tbo mnol11aetnrr and 8111e 01', during !local yo"r 1885, llnmb"r of XXV. XXVI 

TOBACCO INPUS'l'J:Y: Results ot. for fi8<al ,·tI"r 18115 . . .. .. .. . XXIV 

TOIlACCO FACTOIllES,' , 

Allgreg"w !JumboI' of (92ij) XXVlI, XXVIn Nnmber of, hy SI:W~s lIml Territories xxvn, xxvm TOIIACCO IXSt'Rc-rOtt8: 

All pa~kog08 of 'nbacco, "uutl'. ol\lars, a'1<1 oig"l'ot.tos "ithdra,wo for export.tiou, 1'0· qll1rCll t.o Iw Illspected anti to hn"e e:q..ort, stllmps ,,111"0'\ h,· . CXXXIII 

Allpoin1od .b,\r Sccroh\l"Y of tho 1.'l'unsul'y . _~.~ ... , .•.. CXXXlU pro 0 ••••••••• 0._ ••••••••••• 0 _ •••• 

XIX

~~e':b!;'~~11.1~Y.~~:~u~~lo.~~~~~~~::::::::'.: :::::::::::::::::::::::::::::::::::::::::::::: XIX 

Only ollleers III inten,ol·re"clIlle ser\·ico paid by oitl?on. for whom ,Inli". aro per· formed...... .. . exx..'UlI Paltl hy milllufa6tnr()l'A.~n($broO:i us COlumisslonot' nll\~' pt'(}.ll.o-rihtJ •.•.. __ ....••...... cxx:xm XIX l.~~'~s"~fe£,,~~t;:.~I.I:,:~~!'.I~~G<~.:::::::.:::.::.:::::::::::::..:::::::.::::::::::::::::::: CXXXlli 

Rc,Inotiou of foes for. ro"sooe for...... .. . cxxxrrr TOBACCO, Lf~Al;-:

A~grel!"t<'l 'lllrtnhty of. uscel iu munul'lIolufC of olglll's aucl cilta"etto- ,ll1rlllL( cnlondar )'eal' Il'lH (79.35:1,371 poonds) . :XXVI 

Ag"'eg:nto qllnntity of, n~od in IUAnufacture of tultl\cCO anel $uuff (hn'in~ c..londar ye:t.r 

1l'84 (IO:l,8b'2,:lG;1 1'onnl1.).... . .. xxvn 

U.e,l in monon",t nre of c'"rars an,l ulltar"tt~s .Juriur-J: Mionelllr ~'oar 18lH, qu:mtili08 of, 

by iOtate8 anll T\lI'ritoric~ .. .. XXVI 

U.,·,I iu 1II:101Ifaetnl"0 of tobacco an,l ""uIT (lnriull caleullol' yent' 1884, quaotitie.s of, by StMes and 'l'ol'l'ih io....... . .. .. . .. .. . xxvrr TOBACCO. }IA:XOf."ACTUltRO• ..\:-\)) 8NUJo'F: 

.A.iI!~r~,gat('t qnmltity 1)( lont" tobuuco used in mnnnfH(;(,1l1"O of, dtll'in~ calondar ~'ot\r J884 

(16'2,86'2.26:11'0uods) ' _.. XXVIl 

EXPOlleel,]nnnr-: Illlleu,]"r ;rom'I884, qllollllt.\· of (8,793.425 pounrls) .. XXVIH 

In prncosa or II.WUllfrHH rtt"t.... UI'4Jcmhor :11, 18841 (IURUtity of (8.710.6j:l 1»01111(18) •• - xxvn Manu fMlnTeel dlldu\.( oalend.r )'0111' 18114, n.~f-(rof-(lItu Ilualolity of. (l72,:lL9,45-1l'ouudsl···· XXVIU ~tlltel iulg usell in nlnnufaot nrO of. rluring e-aloUilar yoar lSd-l, dit1ol'Ollt, kJnd~ tit' . L'{Vrr 

MatcriHt~ n~ell in J1touu(actnro of,llnriuJ,! cnh.·IHlnr .Yf':u J884. n::t:Slr6~nte llunntU:t of dif· (eren, kin,ll~ of (2~0.637.6~2 llonlld~) .. .. .. ),,--X:VlI 

On hanel ,Jallu:.ry I. 1894. Iluautit~· of (20.450.494 pounels) . xxvm Produclino 01: dnriuj( flso,,1 ye"r8 18801 ao,1 1885. 1l0ml.ul·c,1 . .•. .•.. . ..•........ XX\' Production of, tlnrin/! 11.",,1 veal' 1811S (l92,83l,428 P"Ulltl~).......... .. .. XXV Ql1nntitje~ of (litl~rent kindd 0': mnflo <luting ualuuc1nr year 1884, b.)· Stnttff, an.l Torri­ torle. XXV III UanUtlC8 of. on whklt til]( WM p,,1<1 durin" IMt two 118c:\1 yea , COllll':lIed .••.•. ••. VI §ullnUly of (192,769.9381.0\11\,1<). to bo !lOco"uto.] for (Iuriu/! caloa,lor "".1" 188-1 ... .•. XXVIU uBntity Of.OlI whkhtfu:: WM paid durlnJ! t\8cnl ~:ear 18SG 080.777,4131'ounds) _. VI. XXV Sold <1urilll't ,nleo.1t11 ,,'al' 1884, quul\tit~' of (166,OOI.lH7 1'0",,<1.) •..•• ..•••. . XXVnl ~tntil'tics-, r,~Ir\tinj,t to "prol1uotlon. ~nl0. oxportallon, &t.1., oJ'.l.llll'in~ call·ndarYOO1'l884. by Stllte- 01111 Tetfito.l" xxvrr, XX VITI 
•••••••• 

152	 INDEX, 

PaSt" 

Ton.\ccO. )CA.N'UJ'ACTU1Ll~I', \SIJ l'JSUlfJl-Coatlnllctl. Statistic" ""I"tlnl( In q,,,,nllli.. <or loAf lobllcco lIod oluer mlltcriol. uscelln Iho rurulIl· 

f"ellllo of. ,llIrlll": cnlNulnrwnr 1831, bY Slatc",mcl Torrirotlcs . XXVll 

TlIhl,·••h"wll'l( lll1lUlH'r nl' p~r""M or Hrllls ougnged In Imsines. of mBnllfnoturlnj:,
 

IlIlIl.,riul.. 1\,ol1\41, Rlill l,rmll1ctM nmnl1{aulufCd h)- them. cQmpiled from reJlorts or onl·
 leul... "" fur C-:llf'Uttnr \'4'nr lBFotei •••••• • •. • •••••••••••••••• -•..••.•• - ..•••••.
 XXIV 

(In.ol.1 '" cln8" "f Ih" ""lclI,h,,' yOM 1884. qlllllltity of (17.374,6661'0TlllIlsl .... . ..•..•. XXVIII 

Vnlnoo(ftt:'uII1'1'4 nru~ll (0 l'UVIH'l-tnlOR fir, dlll'ln~ oniCIUlnr seaT 1884 ($131:K)7.157..l1l •...•. XXVUI 

TOUACCO, 't"l<."UI"/le'!'UlUllJ, A~r" IiNUIJP IN" UQNU: 

BorulH L:h'ulI "01' o~l'cf1'lntlon •• f. lIui\('ctmntcd for .h\oe 30. J885. Y'a(u'~ ill whinh U-1voll.. . OX XXrl 

'-'''llOrlA'd ,,,,,I.hll'illl! Un' ""11" 'l'collul",1 for. qlln""ly of {It.780.315 pOlln'I").... .. •.• exxxrr 

H"lIl0,·",1 f",' '·~II(,,.rlll,,I,illn,,,·(lIlIl,,·,1 f"r.Jul.,·1. 1884. 'l""ntity of (758,671 1',)I\lIlI.) ...... cxxxn 

R.'lIlo\·ctl r.,r 41'\llfll't nuclllnru·f'"ulI'~·.\ for•.Juno 30.1885, Qnnntit\< or 0,032.371 pf)llu.I~).. (;XXX l[ RumO'~t~d fur ,''"rlbF Inllull .hlr-luc tll4tJul ~'uur 1885. qlluntity of U2,Uii-l,01511ountl:t) •. XXV, OXXX([ 

Woou .\1.rouol.: .\1"'1:',·,1 wmpollll,," helLw,!'n 1.:",,\,,11,1 Cllh~'1 nlUllholnnd un,axed "'0011 olcohol . 1.1t 

Alt.-nUl'll! 111\'ltod to 1111\'I'rlth·.l "lfih.'mrntH CJOnC(l:rnin~thE')'\ucceQ8fnl u.~.... of, ill tlw llrtH fuullrall('1 til "tow ,)f "dOMt'qUt'OCfN that rotcllt fOllow jf snob 8tt\tenwnt~ RhlHllll ht foulI,l ('orrt'o! . .. - . !.II 

WonK' Porfflllll\',I1t~· tit.. ~""ernl d"·i.loD.lu til,· offico of tho Commi~.iooer,lnrin/: Ibe YOlIr.. • •• .Iall'm'·II' "I' _ XIX-XXI[ 

TABLES. 

:r1t10R or fur flRull Nlr l1':ft:. nrul .\ f H'N rrl\\"ioll~ ........ -	 .
 

TART.f: A. 

Rcc"ip'~ rrlltll "nob "Ill'~lflo ",'"rell "r 1"1"nlll1 ","enue ADd tb" amollnlS ro(uolled III eMh 

,.:011,'01100 tll.lrkl. !>latC. and TorrltofI - . :l_'t7 

~plrlt", b)' (·olleeU.." ,11.1,1"1, . --. -- - . :!-f, 

Splril' ,Il.'lllo-ll /'tom nN'I,.•. /"'".-ll<lH. Or jtrulle . 21 .­

111"1011" "(lllll'r ,lIBn lIpplos. peache•• or ~jle.. .. 2. " Rootlilet,,,... • . -.. '-- . .. .. ~, 4 

Wln,\ lml.,l" lu huitntilill or .·hnllll'n;';lw, noml )iqunn" produ('cd bllJCiD~ fe-otUlc-d, \ c., in 

1'1111 b'lItl.,. .. .. . 2.4 

\Vino smul,' ill hultnt'iull "I d1nlnl»ftl{1lO. RlIfl H'llllJr~ produced b•..- beio~ rentlfitd. i.<:o.., lu qllRrl hutth..·I(.. _ _ _....... . . 31 r, 

""'inl,) flll)ll" tn Imftulhm or uh"mJ,nl.!'nc, nnd U()1I0f"8 produ("~(l by bein~ recllno4l, &0., III lnr;.!N· qunulifl";-j 'II 'llIII'h IIIHr"houtlbh), hQwover put up 'l()f wh:lte~er mt\~.. 110 till' 

,6 

	 ~l::~::~~':.r.~j~~}(:~:~:~~;~,;~:::~:::::::::··:::: ;~:: ~ : :l,5 ::::::::::::: ~;: :~::::~:;: ~::::::: 3,6 

ala 

::;tUlf' (Ir·. \\'()J'~lIH fur (UMll1ltllJ.!. mnnltrJ~tJlllrNl .~ •.... .....••••.. _ . 3, f, 

Sb"llp~ to!' 'h",tll1tl ll ~l.h It,.. Inlt\IIII",1 fHl'l~sport ~"" . :1.5 

'l'u1nlfoll,'otiulld:on !1l'h'HH 4: __ .. ._ ~··.······· 3,6 

'J'obl\(lco, by <:"\1"011",, ,1l.t,·IOI" . tl-18 

Ch:;UI'J'j allll oht\rooftt of' nllllCt04C',I'i\,tinnfoJ, ,hUIlOS-til! or Jrnportetl .••••..............••••• e,8 CI~or4ltlORl ~lunU'l'H it' fir Imput·tt', • w(llJ:hlnlo':' not ov('r toroo "ponnd~ pe-r thOtHU1U(\ ..•.• e,8 over thrQv ]JoUlll'ls per thotlEHlUl1 ....••..• 11.8 

hofl\l\ llflH'tllr,·l"'-'1' f,\I~JlI'" •• ••••• - - ••••• _..... , n. R 

Soull'"f nil ,\('.rripllun~. ,Imll".tlo lIr hnl'0rlo.l, Bu.1 .Dnff-tionr 80101 o~ rGlIlUVCl,1 fur '''0. 7, n rrobnoco. c1 ht·"luJ:" nlUl IUl)oldJlIl, UOIt-C'Ul. CJI"'oU(U~h, I»)ng:. 01' t~"L~t. &;.("., ,wixl~d h)· 

111nlll, &'0., I1tH'·.'UI H)UH tit, t\lHll't'fu84~ ~crllpRI cllppingg, cutting:8, onll 8w('·QphlJ.:"it uf 

toharco. ilnllh''4tlc'(JrJml)urh'') ......•. .. _ 7. D 

DCBler. In le"r l"hnr('" _.......... .. . 1,0 

l)t.·a)t.·n- In )raf t,,1.I1('("ol lIut I'XCC"'(UuJ,: 2,;.000 pnuudl3. - --. -. - _... .. .. . . 7,0 

Uotnll .1i'"tet1 h' 11'urtohilt'cm, :10111In) "nil'" uot o .....e.r ~;oO ..• _•. .•••••.•••....•.• • .. 7 II 

Inonthly .all'g In CXC~8~ o( rate of ~.j{)() per !"llUunL. •••• 7.0 U"al"rti h. nUUlulpl'lurt·t) tub.I(\I·(I ..•... .•.•• ..•••. ••..•..•.•.•.. 10.12 

}(oollhloturt·rllOrl.'hn,('.co .............•.......•• _._ •....... .. 10.1:l 

PClddlN"l'I or tuhIU'CU, \\ luoU tm\'l,nnl.( "'irh IU(IJ"P thl\n two hor~t:~. mule~, OJ' ul her tuti· lIIal~....... .. .. 10. I:: 

Plldult·~4.r101.'l('I"'. \\ 11"u t 1",ppltnJ,r ,,,,ill. t wo bn",c~, mJl)e~ or othrr aninud 10,12 one bo",c. lXIu1e. or oth~r ;lDimn!. .. lO..1 

"0 fool or hI' Illlblic con"".V:ln'·c .. . II, I 

Tnlal ""II.'rllulI. "'''<ohnC'''n . . .. 11.13 F(·mu'ntl·tllftl'IfJr.. t,,· ('n1l1'01 ((Ill tlblric·l _-.. _- _.......••••. -.•.. 11,13.11. Ie 

Ferl/wnll·,III.\",,'•. I"" of$1 I,,'r 1.3m·\ on • .. 11,13 

'Brew4'nt, nununllufuauf",rtul '" It-"" thon :.ou barn-I,,,, .•. , .•• - --....• _........ . . 11.13 600 bar...,l. ur more . 11.1:1 

nl\l"11 ,1"31"..,.1,,"••11 lh\"or. .. _ - ----- - . I1,U 

Wh..I6>i:II., '''';111'.' Iu 'lin t IIqll"'" " .. 1I,Ie 

Total "nUf'('lh,l1I1'l 011 r"l'nu'utN111'lu41rlC .•.•••-••.••--_.............. ••••'.••••.. 14,10 

Unnk~ nn,l bnnk",•• b) ",,11""11,," ,U.,l'h'u.... .. -_. - - .. 11.10 

ll:luk drmlnll"n -.. .. . 11. Ie 

"~""4'lnnJi: DO Th-r 1'4'Ul. or l~aJlltu..l.- -... .. •• . ..•.••. 14.10 

ll(nlk~, l",nk~-t...., InHI ntlwr 1)',rtJ('" 11"hr.,. dll amuunt Qfnates or.flUX pOr-:-.UII, Stnto Imuk.
 or l"';t .•tu hlulklU'.( nio&Ufl "thm. ur or nu~' ttH"'U. cit..\""1 or mnoiclpl\l tJorl)On,tit

JI1. JJ•• ld
 out b\' 'h,"". . - - . . ~,."".,. - - ~.. . . 11. Je 1'(IIuJ (:nl1".'tlulIl'tlll hlUl),;l4l\tlll h.lllk.' .. 14,16 

(~olh,rt 10ilA nnt dth"rwlf'lu hu'tuin IJltll"id,·,. fUf, h,\" coll,'rtion distdotR ...•...••....• .• 1(,.17 T4Hl1l cmllt1c'lloJl" I1l1t nlh,ln,-I"" )If'n·hl 111·nvhlt·,1 for •..••..• __ . 1/1,17 

INDEX.	 153 

Page. 

Penalties, &.<> •• by uollll<'liuu distriOla _. 15.17 

UUASllcs""d penalties..... .. .. 15.17 Penalties upon T;lD~tamJlcd in~tnllncnt"'..••...•••• _..• 15,17 United Statt...~r shnru 01 pUlluhiOH n~CtJ\"_lrud by PlUItH ••••••.•.••..••.•• •••.•••.••.••••• IG,17 Permlties l"eceived on ,'c)ropromi"'l'!l •. . . 15.17 Illt(lrt'itt .•.. __ ' ••••••.•.... , _ .••.•• 16.17 C06toli ••••. _ •••••• _ .. _ ••••••.••••••••••••••••••••••••••••••••••••••••••••••••••.•••• 15,17 1'01,,1 of l,ouaHiM. &0.• e"IIIIclo',1......... . .. 15.17 RC(\8pitul~t.ioDof.l'ecei}Jhl frolll onoh J,t'OJlcrid .HOm-cm fit' illt4Jrllni l'tJ"onllU r ..nil thl! nllHJOnl14 

rd uDded lD ea<:11 coll""li"" <li"lrl"I .. 18-25 

18,19 ~~~i~~~·.::::~: :::::::::.:'.: ..::: ::'.:':.:'.'.:'.:" :::::::.::::::.::.::::.:::' ::::::: 18.19 

}o','r"'CDwd 1i'l"OTK . .. 20.21 

Baoks 'md l.ankers . _ .. 20,21 

ColltcllotJ. no' orhUl'wi.o heN·11l pro"itlc<! for.... .• . .. 2'l,23 Prnollie.•. .l.:e . • . .. . 22,23 AI'~l>b""te reooipbl .. .-. .. .. . .. . 24,25 ~illt6 from ra",h HPt;Cifi(' ~o~rtJu of inlt nl',l fe\ ,IUlh'" 11)' Stalus l1ud l'QrrJtorh.~ __ . 26--37 

8\nr,I•. by St~te. anel Ten ltones .. .. _ _ 26,Z1 

Spir'UR dlsLilled from apples, l'h ....c.b,."', Ol j.tfdIU'''I •••••••••••••••••••••••••••••••• 26 mnt~rl:l loo; other thnn nt)p)"H, J1(\n('1H'~' or ~11\p.'''. .• . o. 26 R{~titleri:l __ . _•.. . •. . . . . . .. 0 • • • • • •• • •• • ••••••• 26

\\·iDe made in i.tuitatiuo uf d,amlmJ.,rt,lt\ nUtl lhlllUnl JUUflul'I.·c! h~· b.·hlS' N.'t~llth·d, &0•. 

io piol botlks ... ....... .. ......... ... .. . . .. :!6 W'I,,:" mnde in imilnti'Ju of ch"ml'n:''!11 . nn(1 1l'llICll'lI l.r",luc,·c/ h) \)••Iog rcetlfic<l. &-coo 

In quarl bettie. . .. . Z1 ""inc mad" iu imitntioD of <'11111111.3\. '.• au,l 1I'llIor. prollurNI b~' \),'1"1: 1"('01 Ld, d. &c•• in 1ur.e-cr qumnitit.':o( or sUl.·h Uh.illl'lulnditu·, ho"",,,·.-r 'lUt U)) Hr whnl" or nlRY bo thtpaokage ~.. ._ _ 27 

Dellie",. rel"i1Il~"Or . .. .. ..	 2; 

2i MJnllfae~:~":t.~\a~or... : .. :.... . :.: :.:::..::::::: "'::.::::::::::: 27 Stills, or "orms f"r ,Ii., i11ln~. mallllfaclllrc,l . Zi 

Stamp. for di.tlU<..1","rit.-illl<'''']''11 for "'plll I .. .. 27 Tolal ,0Uectiou. ou splri!' . Z1 TobJ:wC'c.. hy Stnteil and 1 orrltc1l'i~M •....•• .....••...•. .. . ••..• 28-31 (;;g3'S and uberool<i 0',,11 <le:lctl\"IOllR. ,I')llIc.• lIe "r 11II1"'r"·'I.... .. . 28 CjJZ~U'~tt*8. domeSl1C or irn)'Iortt'(, wrijZ1t(uJ:: nC)~ 0\"1 tflrl'o 1'01111(1", por lhou,mnll . 2JI 0' 01~ 1h. ~.(\ 1,.J1uuff' JlI'r IhllUh,lUd ••••••••• 28 )fnullfnNurcr8 01' cignnc •.... ..... ... ... ...•......... 28 

SuoU 01 on descriprioll8., dOnH'ilth~ 01' hUJJllrlc:,l, nlu1 'U1I1~l tlour, ,.,.,leI or tomo\,cd for tl5cJ ... 29 l'obllCeo, nbewing nod I$tuokiuJ,:'. thHHml, CH\'IIUlh,b, plu-.:, or I"IRt. 4\:0., twisted b.r 

hnnd, &c.• lIu,;·eut .hOl hi nnd ".fll~I' oernl'., ,,111'l1lnl(ll. CUllin:;•• nJlll 8"tioplllj:S or tobt\cco. rlomC$tic 01' illlport,'Il . .•....... . 29 

Deale in leaf tob""co . .. . . . . :m Deo.l~rs in l~ar.tobacco uot uxetH'dlul: 2n.uoo ))UUlU("' . 29 Rernd denl~rlt. 10 lenf tobftoc'o, nnnl1nl Jlnlol( Hot nV~r $500 ..•..••....•.•............... 29 . ulOnthJy f'1,lt'H 111 UX(JI.'''~ of rnh) or$:iOO })t!lr lH1J1Um ....•.• ·29 1)o81~rs In mnnufn,Htlll'4;(l tohncco ~.. 0 30 1dullufuotul'lI"s of tob"c"n . :10 Ped(ltorH 01 wbacco. ",1um truy \UIl~witl,lllf'C'(\ 1lulU Iwu hHrM.-'''', .UIII.'", 01' otb~r unfnlOln. 30 h,',. IIilJ'Au~! mu1t't1, Ill' Utllt'l' nnhll1l1K ...••..... 30 fllll' hon..,\ IIIUh'1 (II' urlu.H' nllhunl........••.•. 30,31 1111 fm)t or hy Jill hUr. (lOnVl'ylUltll\, •••• _ •••••••••••• 31 'l~otnl ('Qll~li(lDjoo\ On 'Oh:,U'l'U .•.•••••••••••••••••••• ••••••••• • •••••••••••••••••••••••• 31 Fenu~ul"d Iiqu~l'lI. by Stale•. nud T,· lh.rl", . 31,32 Fermented hquoNt, t..'x oj $1 Iwr hllnl~l OU .. , •. .. . 31' Bn:~wbrr., anunnl mauu1unttll.· )L~PI than 000 UU.'I'QIR •••••••••.•.•••..••••••• •••.••.•.. 31 :-.00 blln1')" (Ir mon, .• .•..••.... , . 31 Rl"111U do:U~r. in m"ll 1I'luor~ . • • . 31 ''?ltolellUl'' tl"Jlel'l3 In Ill.. I 11'1"01"11.. .. <12 

Tot"\ COn~\(·tions on rt:rmtmt('cl Hquur..c ...•.•..••.•••..•••.&..... . . 32 BILuk. "Ull bauk", hy SIal"" I\I1d 'J:errllotl"" "'...................... .. . 32 

!l..nk circnlntion .. .. .. . .. 32 t.\xcl't'diD~ gO IU'r (.'t't1t. tlf c.,a'Jlh~li •. .. ..•. . 32 HankJl. \):mko" Bnd olh<'r p.r1le.llalt)c ou 311100111 or "ul'·' "faIn' f.erllon. Slate oMk. orStat~ bauking :..."'ci4.'lUllon. IIror uns ttl" II. oily, or lI1unh{tud "oft)oration, pail) 01111 br1bem .. .. • .. .. 32 TOlal eftl ",,'ion. "0 Itank. and bnllk,·!'1< .. .. 32 Co\1c'l;o,,~ nol otherwise Ilel'tlill Jll"Ovided r<", ll\ SInh,. 1I1l,I 'l'rrlll"tl.·•••.........•.•...... 39 Total coll~tionR Dot olbt'fwiM' hltl(.~in pnnllird fnr 33 P.naltitl.8. Me., by Srt't{·j., altd 'rl·l'rhurJl'., .• .. .	 . 39 Uoa.e'C!oo-'l~.l p ..nn)tit:x ••••....••....••••••••.•...• 33 P,'oaltif'''' Upo" uDKt3mp'~ iUHtrullwnt", . 33 Guitt II ~tR((.' ... '.l"JlaNj ot IJt:uM.ltie.~ retluverl·.l bJ "tli~ •...... , •••.................•.•. 33 P.·nnlttt"s ret!c.l\"efl on comproml~.·~ .•... .•...•. ~"'."". ,••.. , •.......•.••.. 33 Int__'n'~t _ __ . _ . 33 ('OHt... . ., __ •.•• _._ ..•• 33 Total uf 'll'1t3.1lic~. &", '-'OllN'l"41 • . . _ ........••..
 33 R~4'apitlltation u( J'CCUil:l~ from cuch ~f'unn,l ~(lurCt\ or hH(~rnRl 1,\'\ t'oIiO. nn"l the nmoonl-!It Te(notle-tl in {';if' ~Iah~ rmd 'l'orrUorJ. ... .. ...• •....• . ....•....•.... 34-37 1;"lrll _............. . .. . .. ..
 34 

!~~~!\~~f~~;'ji:;' 35 ::::::::::::..". ':..'::.':.:".:::::::::::.:.::::::::::::::::':::.:~::::	 34 

35 C;ul14.'c~tion'J Dot tHbf·rwll'\ft hOH\lu t.r,,,,'hlPll rHI •••••••••••• , ••	 36 J"'lInhil.\~, .\:.f,' • ••••••• ~" • 3U A,ntn'g:t116 1'f!'(.',·ipll'4o . 3i 
154 INDEX. 

TABLE ll. 

Number an,1 "alue of stamps for fermented liquors and numb<lr of brewers' l"rmlts issue.1 to collectors of In1e.ru,,1 reyenue durln~ tho Ilscsl year ended .June 30, 1885 .. , . Num1>er, klml, au,l ,·"ltle of Rpec!"I·t3x ~lamps isaued 10 collectors of Internal 1'o,-onue from 

N~~16~:' I~~\~~,[.;l,~f ;~;.:~ fOT' ;li~ii'li~,i' ~pi;.ita 'I~~~'';d' i'; ·~';li~('t,;,;·;; of' i~t~;lIni' ~'~~e';u~ <lurin:;: tho tlsc.1 year cndell Jnne30. le85 .. Number and "nloo of stamps fOI' tobacco. snuO'. eillars, aud clgllrelteo i.sue.1 10 eol1llelors 

of Internlll reyenue (lurlll~ the fto",,1 .,·cnr etldo.l Juoo 30. 188'> .. . Number aUll value of luternal·royeuue 8t.'lmp~ order<,d monthly by the ComrulKo[oner of 

InwrnniReveone from I·ho vault dorJnj:( 11\e Ilnclll)'enr ended Jnne 30.1885 . Monthly receipt<l from tho .ale of ~I"Ulp.durlnl(theJJseal yenr ended .Juno 30, 1885 . 

TABU,: C. 

Comparative la1,le showIns: the pereentaic8 of ro"olpls from the .eveI1l18,enorl\l sources ofmtornal reventl" now taxable, lucludhll: ~onaltius, In each Statc and :Lerrlto:?, to l.he 

~lfr~.~t.~ ~~.c.o.I~.t~ .r:~.'~. ~~. ~~~~. ~~::~~' ): .ft~~~~ :":'.~~'. ~~~..'~~:.~: .1.8.~:. ~~ ..~l~.e. ~~: PercontaJ(os of collectlous on .Jliril8 . tobacco . 

on penalties, kC.I:O~::'u~\~~I~.~~~.::::::::::::::::::::::::::::::::::::::::::: 

"I' nl!"",gato reC<llptJl . .. . . .. . . . . .. . .• .., . 

TAllLE D. 

Compamth'o stlltemont 'showing th~ "gl\"ro/r.'w receipt. of internal rovenuo froUl aU source. In CReb collcction dl8triot, Stat<>, and TerritorJ', bJ' tis"''ll :\'oara, l'rom September 1,1862. toJuno30,1885 : .. Appondlx No.1, .howiu!: tho dlO'erenee. botwoon tb" colloellono in th" districts, States, 

Territories, ,md yoar. named, ll$ re(Jol'Wd by cllllccl<>r:' an,1 published In the oevc1'3lau· 

Dual reporta of t.be Com11l1.oloner, and the trne collectlou, ... .•.. .•............. " 

APP01ldlx ~o. 2, abowlng by collocllon dl~trlcti, Statcs, and Terrilories, tho aKgregato amouut of Int.erolll ro,'onne rctnrned directly til the office of the Commlssiouer, by hanks, . In""'Mce, railroad, cam'l. and turnpike eompaole.., from Septomber 1, 1862, to Juue 30, 

1867 .. 

'I'ABLE E. 

l',,1Ile sbowinj! tho recoipts f"om oaoh spccUlc source of internal revonue now laxl\ble, Ill' 

cludlnJ( pennlU"a, Ilull tho recolpto from all goneral source8 of revonne bolh t-axllble ao,l now exempt from hn, by 118MI ye",·s. from Soptember 1,1862, to Jnne 30. 18F6. """" ... 

TABLE F. 

Table liXbllJltlng tbe perccnt"J!es of the receipts from tbc 8uVcrlli spoelfle and geuerlll sonroo. of Intern"I1'ovcQue 10 the agl:regote reeel"ts, by Il.cal soar., from July I, 1863, t~ Junc 30, 1885 . 

TAIlJ.E G. 

Table eho,vlng tho rotlll'l1~ of dl~ti1loo opi1'lt., forment.oll liquor•. manufaotured t<lbll<lCO, 8nu~ eljtl"•. cbol'Oot~. ao.1 o!ltarettes, uuder the .e,-eral acta of legi&lation, and by 1I.so,,1 

years, frem September I, IR62, to June 30, 1885 . Manufactnred tobacco and onuff .. •.•... _.. . Cljtars, oheroolo, And elgarottes .. 

~~~~::.r\'i~~~~~':':::.'.':.':': :::.:..::':.::'.::',::':.:' :'.::..: ::::::'.:::'.::::::::: 

TABLE H. 

TahIti showing the receipta li'OlD special tllXOS ill the 1"wer,,1 States liud Terrltorlee for tbo 

opaelAl·tax year 011,",,1 !>llril BO, 1885 . .. Aggregate for .pumA ·tax yoa1' 188-1 __ .. 

TABLE r. 

Ab.tract of TOP01't8 of dlslri"t attorneys oonccrnln~suil.llnd pros"outiolJ~under the Int,,,··· 

no\·Nwenne 10,w8 during lhc tlRC'\! ycar cndnd June :lO, 1885 . Aggregato for flMlll ~'"ar 1l!S-l... .. - . 

TABLE K . 

.A hatrnct of "6i~uI'Q8 of Pl'Oport~· tor violation of iut-ern:"l·reve.llu~ lnws tluriDJ(: tbe U"oal 

yonr °1~~~~~~r.:~~~~AI'yoo~ ·Iss. '-'-::.''':':: ::.-.-.-.-.-.-.-:::.:.-.-. .-.- ::::.-. ::::.-.-.-.-.-: 

o 

P.ljte. 

38,all 

38,39 

4o-l3 

"',46 

46 

47 

48-57 

48,411 

50,5\ 

62,53 

64,56 

56,57 

li8-92 

93-103 

104-107 

108-115 

116-121 

t2'.!-131 

122,123 

124-126 

127-129 

130,IU 

I:J2.133 

132,133 

13i-l38 

134-188 

139 

\3\1 I •