ANNUAL REPORT 

OF THE 

COMMISSIONER OF
 

INTERNAL REVENUE
 

FOR THE FISCAL YEAR ENDED JUNE 30 

1947
 

UNITED STA1t:S 

COVERNMENT PRINTING OFFICE
 

WASHINCTON: 1948
 

F~ - by 1M Supmnt<lI<knt 01 O"u....nh. U. So COvem....nt p,u.au.. 0lIi<" Wo.hincton :IS. D. C.
 

Prico 40 •.-<....P!U!!!JI')
 
TREASURY DEPARTMENT 

Document No. 3153 

Internal Revenue 

CONTENTS 

Page 

Introduction 1 

General: 

Internal revenue collections 1 

Refunds and repayments 2 

Additional tax assessed as a direct result of enforcement efforts 4 

Personnel summary 5 

Cost of administration 5 

Conference of field and departmental officials 6 

Conventions affecting the Bureau of Internal Revenue promulgated 

during the fiscal year 1947 6 

Important legislation enacted during the fiscal year 1947 affecting the 

Bureau of Internal Revenue 6 

Accounts and Collections Unit: 

General functions 10 

Collectors of internal revenue 10 

Supervisors of accounts and collections 11 

Processing Division 11 

Planning Division 11 

Disbursement Accounting Division 12 

Employment Tax Unit: 

General functions 12 

Court decisions 12 

Assessment of employment taxes 13 

Taxes under the Federal Insurance Contributions Act 14 

Claims adjusted 14 

Special refunds 15 

Offers in compromise 15 

Coordination with Social Security Administration 15 

Tax under the Federal Unemployment Tax Act 15 

Returns received and closed 17 

Claims adjusted 17 

Offers in compromise 17 

Railroad Retirement Tax Act 18 

Claims adjusted 18 

Coordination with Railroad Retirement Board 19 

Income Tax Unit: 

General functions 19 

Collections 19 

Returns and declarations filed 20 

Examination of income and excess profits tax returns upon receipt by 

the Income Tax Unit 20 

Investigation of tax returns by field offices 21 

Revenue results of investigation of income and excess profits tax 

returns 22 

Stage at which additional tax was assessed 22 

Action taken on excess profits tax relief claims—Excess Profits Tax 

Council established 23 

Refunds, abatements, and credits 24 

Tentative amortization adjustments and carry-back adjustments.- - - 25 

Inventory of returns on hand in the field offices 26 

Pension trust work 27 

Excess Profits Tax Council— 

Organization of Council 28 

Size of job 28 

Appointment of members 29 

Organizational meetings 29 

Development program 29 

III 
II I 

II 

I 

k 

(2. 

Income Tax Unit—Continued 

IV 

Miscellaneous Tax Unit: 

' ' Estate Tax Division— 

General 

General functions 

Excess Profits Tax Council—Continued 

Review of taxpayertreelis _ f. _ '_. I _ 1__:_ti 

Review of principles 

Docketed cases 

CONTENTS 

General functions 

Returns 

Claims 

Tobacco and. Capital Stock Tax Division—

General functions" ' '' ' 

Tobacco taxes—Collections 

Capital stock tax—Collections 

Sales Tax Division— - ' ' , • 

'Citiierat fimbtitint ' ' '' 

Assessments,

reports and . 'returns' 

Claims 

Credit cases 

Offers in compromise 

Miscellaneous Division— 

General functions 

Oleomargarine; adulterated, process or renovated, butter; and 

filled cheese 

Firearms, under the National 'Firearms- Act and the Federal 

Firearms Act 

Silver 

Field and special squad reports 

Miscellaneous clishas____,, 1 i Miscellaneousl3tedit taiga' ' . , ' 

19cohol Tax Unit: 

• General functions 

Permissive activities— 

Plants and perinittees . ' 41 

Collections 41 

Production of distilled spirits - 42 

- Tax-paid withdrawals of distilled spirits 43 

ft I 

t:1 

81 

i 

9 f 

11( 

OF.: 

Wines 

Production of ethyl alcohol 

- Materials used in production of rectifiecipreducts 

- Specially dertatuPeffi 

' neRmitte te'Sfiderlatuiod alcohol 

Consumption of distilled spirits - 

-Stacks of-distille0 Bp= 

Assessments 

Tax-free withdrawals of undenatured alcohol 

Fermented malt liquors 

- • - 

44 

44 

44 

45 

45 

45 

Production of denatured alcohol 

45 

45 

45 

45 

46 

"tlaleiti lor draWbitak of distilled spirits used in nonbeverage 

products 46 

Claims for remission of taxes on distilled spirits and wines 46 

r Clablis forredeMption of stamps, abatement and refund of taxes_ 46 

Export claims 46 

Offers in compromise under internal revenue laws 47 

Offers in compromise under Federal Alcohol Administration Act. 47 

Laboratory activities - 47 

Field inspection 47 

Other statistics 47 

Administrative procedure 48 

Basic Permit and Trade Practice Activities— 

Permits • 48 

Labels 49 

Advertising 49 

Interpretative Division 

Legislation and Regulations Division 23 

Penal Division 60 

Review Division 60 

Intelligence Unit 61 

Salary Stabilization Unit: 

General functions fit 

Important phases of the work of the Unit 62 

. Conclusion 83 

STATISTIOAL TABLES 

RECEIPTS PROM INTERNAL REVENUE TAXES , ■ Table , 

1. Receipts from specified sources of internal. reveime ?Salta year ended. 

June 30, 1947, by collection districts, States, and Territories • 

2. Comparative internal revenue collections, fiscal years 1946 and .1947, 

by collection districts, States, and Territories___-_____ 

3. Summary of internal revenue collections, year ended June 30, 1947, 

by States and Territories 

4. Summary of monthly internal revenue tax receipts for the fiscal year 

ended June 30, 1947, by sources 1 is ' ' 

5. Summary of internal , revenue colleetioas, years waded Julie 30, 1946 

and 1947, by sources ' 

years 

 ' ' - 1 ' ' I 

6. Total internal revenue collections, years ended June 30, 1863 to 1947 

7. Internal revenue tax on manafactured products from 'Puerto Rico, 

fiscal years 1946 and 1947, by objects of taxatiesi_ - _______,—__ _ 

INCOME T4X AUDIT 

'8. Additional income and profits tax assessments made' by the ramrod 

Tax Unit during the fiscal year 1947,Jty tat yeasts_..' ' ' ' 122 

9. Tax items appealed to The Tits Court, SSW 761T ended 30, 19471_ 127 

PENSION TRUST RIII,INRS " • 1 ' 

10. Number of pension and profit-sharing plans with respect to :which 

favorable rulings were issued as to qualification Mader section 165(a), 

processed through August 31, 1946, an& number of employees 

involved, amount of pay roll, and amount of employer contributions_ 127 

CONTENT'S kV 

33 

33 

33 

34 

34 

36 

36 

37 

37 

37 

37 

37 

Alcohol Tax Unit—Continued 

Basic Permit and Trade Practice Activitjes—Centinued: , 'rakk 

Page Trade practice 49 

30 Interlocking directorates 49 

31 Enforcement activities32 Seizures 49 

Arrests and prosecutiond 50 

33 Applications for pardon and parole 50 

Transportation of liquor into dry territory 50 

Floor stocks tax violations 50 

Violations resulting from shortage of distilled spirits__ _ _ ___ 50 

Joint sugar program with Office of Price Administration 50 

Firearms program 51 

Technical Staff: 

General functions 51 

Field operations 52 

Coordination of field activities 54 

Compromise, extension of time, and closing agreements 55 

Office of the Chief Counsel: 

General functions 55 

Chief Counsel's Committee_ _ ___ __ _______ _ __r_____ 

Engineers and Auditors Section_ _ _ _ ____ _ ___ _ _ _ _ _ ___1_ _ _ 22 

Alcohol Tax Division 57 

Appeals Division 57 38 Civil Division , 58 

39 Claims Division 58 

39 

39 

40 

40 

41 

41 

66 

.• _ 

108 

112 

114 

119 

121 

121 
VI CONTEN'l'S 

Tahl 1'a1-~e

1I. Pension anrl pr()fit-shari~ plllns with rc;.;fPQCt., to which favorllult; 

ndings were G:-lucd as to qnaliticn.tion ',neler >j~ctioll IU5;(l.j, proces,"~d

through August 31, 1946, di"t ributed b.v period in which plan becnlllo effective	 _ 128 

12.	 Plans with re,,;pl!ct to which ff,wlrllble ruJinh'fl were issurd iL8 to qualilication unrler !'o1ction 1fj;J(al, processed I hrough AtlltUR' :n, 1!JIG, 

Hstributed hy perioo. in whioh plsll l:>ecall1U ctIcctive f.nd by e:tistull<, of provision fur t~lllptoyee cOlltributions • _ 12!1 

13.	 P,>nsioll and prufit-sharing plans with r,!::>pect (0 whieh f:woral)l", 

rulings were b"ucd as to (Iualificatioll under secti,," ]GS(a), prote:-lsed	 through August 31, !l)46, distributed by type pro',ision and by method of il1Su.raIl,c~

TOB.<\l.:CO, ('1f;.\RS, GIG.\nl;',1·E8, ETC. 

14.	 M:UIl.fncturl!r! tolmcco: Number of factorieri, leuf toh!'C~il

materials w'ud, tobacco lIml slluff nlllllufacLured UlHI calelldar yt~ar~ HH5 alld 1(!46 

of "estillK _ 130 

and other
 

removud,
 _ 131 

15.	 "iKUl'l<: :"Iumuer of factorie", 1.·3£ tobacco :llld other niliterials Ullerl, 

cigors numu(acl ured and ltHlloved, c::.1,.IIc!ar yean, 1945 and 194-8 _ 132 

16.	 t.'il(ars weill:hil,g more than 3 pouuds per t!JC:HISf.•.nd: '\Im111fllctlln:d and
 

removed lax-paid for dOlll(:::>lic cousulIlption from UlIi-ltOlllS bondud
 

manufacturillg warehousoo, class 6, by clo.sses, calendar years 19·1ii
 I"HI 1946	 • __ 1:33 

17.	 Cigo.r..Ues: Nuuih,'r of factorit"1" kaf tounceo nno. other mllterials used, 

ciF(l\r(lt te.g 1II1lIJIlfilcturcd :uld rQD1'J\'cd, c:-,h,:uullr yeal"ll 1!l-li.i and I G-Ul_ 134 

18.	 Ex port at ion ill t..,nd of IIlH!lufllet ured l(,tIflCc.O, "lIldf. cigars. '111<1 

cigsret.tes, al'l() cigarette papers Slid t\l\)(o:3, year ended .rune 30, 1917_ 135 

19.	 Withdrawals of manufaeturl:d t ol>acco, slJulT. oigar.-, and d~l.\rcltes from 

bOllded intcrllnl rCVllnue tc)hncco export wllrl'lU)u:,;es, f",r export, y~ar ended JUlie ;JO, 1947	 • _ 13,5 

20.	 Withdrawals of Ulanufacl ur,.'l tohacco. l>nuH, cigat"ll, unci cigareH" 

frum factQr~ iJJ bo~d. for >lhiplllcut or oJdiv",ry :loS 1Il,',:i store!!, yo ended June 30, 1l)4/	 _ 135 

21.	 Wir,hdrawals of manuf1lct ured tobacco, III'lLLf, cig,us, :.Iml cigarGttoo 

from tobacco sea stores wnrl'houses, for shipmellt or delivery Ill' 

sua stores or export, year cnded ,June 30, [H17 _ 135 

22. Dome.'lf.ic and imported cigarC'tt.e papers f,lod tube" \"il bdr.(l\...·n Iax­ free and tax-paid, fiscal ~'el\f" 19"'6 and ]!:l-I7	 _ 136 

23, Deale.r!! in leaf tobacco ill bu.'lines;s, leaf tOh:JCCO c~porte.1 JlUf) reC::{li"c,] from farmers. caJellr!a.f \"car9 1945 anr! [!l-U,-	 _ 131; 

24. QlllUJl tobacco ll1f1uufactim>.n< classifi..d: :'\ IImher of faUorie!l a-nd 

t ouacco ffiah!ria.l handled, ClllelJdilr yl'llr 1114 fL • _ 137 

OCClTPll.T10l'l". ~UHJI~CT 'rr) ~.'I~CIAL T.\XI:h 

25.	 N umher of eud. class of !lpe,cial-tax plly.-·r;:; Jlurchil"itll!; special-tll)( ~tamps covering the fi~cal year 1947, elr portioll 1h('r('of, IInder tIll; 

\'lu:ioll!< alHlual rates, by ('ollection dis[riu[s and 8tll.l,,:$. _ 1:38 

01,lCOUARGAlIINE, Rf;:SOV,\1'}~r, IlUT'l'EIl, I~T",

2.6. Production and withdrawalq of colored okomargllriflt', yenr ,..ndl:<l June ao, 1947. by cotl('cti,}!l district,, _ 147 

27. Productioll ami withdrawaL... of uncoloreLi olcom"r).(ariIlC, year ~n(lc·d

.Julie 30, 1947, hy cotlecl iuu districts . ___ ___ ______ ___ 147 

28. Production alld withdrawnl" of oleomarjl;:irinc (co!"rNI llnd ulleQI­ ored), year elllit'd JUlie 30, 1!147, by 1110).l11ls	 _ 14.8 

29. Summa.Ty of producrion Ulld withdn\wl1U< 'If oh::om!.rg:nrilll"1 (c.olorcd f\nd uncolor",di, year;! Clldt,.-I .June 30, 193810 19·17 _ J-tS 

30.	 ~ILltcrials used ill tbe malluf"c'!ure of ol~o.ull.rgarine (cLII"rw LInd un­ colored), year ended Jun.) :l0, 1947_________________ -- 149 

31.	 Production and withdraw.,.!!! of reuovu.I,'d hutter, yenr cllded ./Ull<l 

30, 1047, by collection <I·i~t,ri('[.:;- - - - - _------- ---------- - - - - - _ I·H) 

CONTENTS	 VII 

Tllblo Page 

32. Sumnlllry of prodtH:t ion arid t ax-pttid withrjmwa]g hun,'r. years elld'Jd Juue :m, 1938 to 19·17 oJ renovated _ 1-19 

:~3. Pror!uet,ion, importlltion, and withdrawalfl wonth", year end"rj June 30, 19·17. of playing curds, by _ H9 

,\ LCOHO L. IHsTILLJ;D ;;\I'JRITS, Bl:JEll, A.ND WI:-it; 

34.	 Plant~ und permitLee.... qualified to engage ill the production, di~tributioll, or lise of akohol and atcoholic liquors as of JUlie 30, 1947__ 150 

:~.5. Ba~ic permits under tlle Fedeml Alcohol Administration Act., fiscal 

yellr II).!7 - - - - - - - - . - - - - - - - - - - - - - - - - - - - - --- - - - - - - 150 

.,f'), ~l:lt'Hia15: (jlicd at industrial :olcohol plant.s in production of undo· 

oaturp(\ el hyl alcuhol. by kiJKh I\l\d by 1110uth... , fiscal ycn.T 1947- - -­ 151 

:37.	 Matcritlb: Lised at Ludustr'ial nlcohol plants in produc,tioll of undenut lI1"ed et hylllkohot, hy kind" flud by St,ate", fiscal yel\r ((H7 - - --­ 1,52 

38.	 Mat,(jriuls: U!'.cd Ill, illtlU"lriat alcohol pll1nts in 1.111: product-ioll of \Ind"nlltuTl~d eth~'1 alcohol. by kiod'" and ljullntit.ies of lIudellatured eth~-I akohol prod\.l(l.Cd therdrom. fiscal ye:u 19'17__ .. _ 154 

:39. SUlTlmary: ProductiQII. wit.bdrawllls. alld stocko; of undcnaturcd 

ot hyl alcohol, by llJonths, fi"cal \'ear 19-17 - _- - - - ------- - - - - - -- 154 

.10. Suwtnan': .Production, withdrawals, losses. and "locks on ha.od JUlie 

30, of 'ulldemH Iff'od ethyl alcohol, and prellli"cs operated, hy Statet!, fi~(Jnl yl'ur 1947	 - - - - - - -- - - ---- - - - - - - - - - -.-- -- 155 

.11. SUlIlll111.ry: Production. withdrawals-, losses. aod l\',Qcks 011 hand June 

30. of nndenat.urcd olhyl akohol. l:i$csl ~'e:m, IflM-1947, inclusiye__ 156 

42, Prodnctlon: OOll\plel.cly ::Iud spcciull)" denal ured I1lcohol, by monthi!, 

fisc!,1 venr 19-17 - - - • - - - - - - ---- --- - - - - - -------- - - - -- 157 

'1:~. Wit.hdr:iwuls: rnnlpl~tdy denatured alcohol, by formlll~ and by rnnnt.hl\, fiscal yl':.Ir 19·17	 _ 1!i8 

H. Wit.hdnl\\'llls: Specially denat.moo [,Icobol, by formulas, fiscal yea.r 1947 -------_.---------------.------ ISS 

,15. 'Withdrawals: Specially de.nntured alcohol. by leading formulas and , by mouths. fi"clll~'car l!H7 •	 _ 15\) 

46.	 Summar\": Producl ion, ,,-it hdrnwal8, stocks Oil hand June 30, and 10580S . of de.Hf,tnrod nlcnhol, lind' denaturing plants OI"Xlrl\t.ed, by 

SlfI"'l\, f1l\cal y('ar 1Il47 - - - ---- ----- - - - ---- - - - -- 160 

H.	 ()pCr:il iOM in speciuUy denalurud alcohol: By honded dealers, by S[[jI~, fisc:t1 ~"ear H147 ------ ------------- 161 

18.	 O[~r:'ltion~ in s["ll'ci:llly den:llllr('d. alcohol: By manufacturers, b~'

::it.atf'S, fi..~('aJ yf,ar 1fl47 . _. • - -- -- -- - - ------- -- ItH 

40. SIlIllI1I1,rl': Prodllcti.)n. withdrawnl~. finrll\tucks OIl halld .June 30, of 

• <I"nal,li red aleoll"l, jj~cnl 'yf'llr~ 1934--1947, inclusi YC_ - - .. - - - - - - - - - - ­ 1l;2 

,,0. i'olntt'rillls: Used at regi,;tered di/;llillericg ill production of distilled "piril~. hy kinds and bv IlJQlIl !If'" fiscal \"<.,Ilr HH7 - _- __ - - - - - - - -- Ilia 

;",1. \lul,·riak.;: 'J;,;cd ul r('1!:i"stere<l di"tillerje~ ill production of dil'tilled 

_ "pirills, h~' kindl' And by Sltl( t1l. fiscal y"'llr I!"I 17 __ - _- _- - - - - - - - - - -­ 1(;4 

.,2. ;\1~I!I~ri(jJ.o:;: l-scd at fruit dbf.ilkrks in protl\ml.ioll of "mild)" and .. ~pirit::l, by killCb :llld by months, fiscal yellr 1!H7 - - - . _- - - - - - - -- Hi5 

;,,3. Matt'rilll,,: Us('d nt, fruit distillurie.l; in production of l.Jrand~' and 

"I'irit!l, h\· kinds llnd hv Stut'-'i!, fi.scal vear 1!)47. _ Int; 

~.~. Prad1\(·t ion': Dist illetl spirits. by kinds aDd by mOlltI"l, fiscal yaar 1947_ 167 

:?',. I'rodlll'f,i(lH: Di;;tiU"d spiriL<:, by kinrts aud by S.lates, fiscal year 1947_ 167 

.)6. Production: l3rallCly :wd spirit" h.\· fruit dist iII~ries, by kinds lIud by __	 1l101lt!JS, fisc:!1 )'('lIr IlH7 . _ 168 

:)/. Pr~dllcti"n: Br:llldy lind spirih hy fruit distillt"'ries, by kind:; and by "R .1';1Illr·S, lis-cal yl'ar I~l-li. -- -	 _ 168 

.J". \\ i~,I"lraw:lls: DiRl ilkd "piri~f" tOI al tax-jJllid, hy kinds nml hy monl.lls, 

h-c"l H'ur I!"l·17 169 

.j!). Wi! hdr,,'wak m;, ilied -~-pi~it.S~ iotalt~~,:i);i;l~ -1~\:-ki;lds-~ii;1 by St8.i~~ fl~"I'] \'(jllr HI47 - 169 

1)0," \\ itJll ira\'·:l!s: Bnti IC'd~i,~-I;o;~i" -.li~~illc~I-SI~~tt~: ti\x-=-pai;l~ -I~y 'kinds-~~d /'1 \\,h~l' Il\onths, fis<::.l yl)llr 1947__ • - ---------------- _ 170 

).	 II, Id';llwals: 13,,1 t I(·(l-u.-bolld <Ii::;! illed spiril<;, t a,x-paid, by kinds and b}'lStfltl'>;, fipcal.'"';iir 19-17 •	 _ 170 
grfil CIONTIONVI) 

Table Page 

62. Withdrawals: Distilled spirits, total tax-free,}by,kindeand by months, 

c fiscal year 1947 .4.1.11.4.d...+4 171 

63. WithdraWale: Distilled spirits, total tax-free, byikinds cad by. States, • 

fiscal year 1947 is.-4.46 172 

64. Losses: Distilled spirits in internal revenue bonded warehouses due to 

leakage and evaporation, by kinds and by States,and losses due to 

other causes, by kinds, fiscal year 1947 173 65. Stocks: Distilled ,sphits }in' ,internal revenue bonded varehoUses, by 

'' ; kind's' and;by reontlify fiscal year 1947 173 

66. Stocks: Dbitilled } spirits} lit lin al revenue bonded warehouses' by 

kinds and by States, June 30, 1947 174 

67. Stocks!' Distilled Spirits In- internal revenue bonded warehouses, by 

kinds-: inriby yearsand seasons Of production, June 30, 1947 174 

68. Summary: Prixlaction, withdrawals, and stalks of distilled spirits, by 

• months, fiscal year 1947 -' - } ; I 175 

69. Summary: Production, withdrawals, and stocks on hand June 30, of 

distilled spirits; and}premisea operated, fiscal year 4947 175 

70. Summary: Production; tax-paid withdrawals, and stocks on hand 

June Q0, of}Whilsky and of total distilled spirits, fiscal years 1934 to 

; '',1 1047- riclusive 177 

71. Malfriallse. Used hYproduation of rectified }spirits and wines; by kinds 

afitlitif nMalk011eritl-year;1947 } ; 177 

,*J Materials:- Used-in-production of rectified spirits and wines, by kinds 

pri = ttlfitatufisear d iiries ate1947‘,2 :' ": 1 i } - }' ' ' } } 71) II ea' ;triclistified, byldnds and by monthsfiscal 178 

t' yeilll194710_,JOikviici _ i iiiiiiilfii L.1 1'1'}} 2__.L_'f,__:____2_ ___ ____, 178 741 Produstkun-Beetified spirits -and wines, by kinds and by States, and 

plrameste oplitidaitl? Diehl Year394722L - _ _ ____ __ _ IL : __ _ ____ _ __ _ i 179 

761 S; Materials used for-rectification and Production anictified 

find wink Seal yearly/936-1;947, inclimive ; ' 179 

76: Bottling: Distilled spirits (rectified and unrectified) bottled for condemotion; fiscal yeet1947 } ' 180 

77: Summary: Distilled spirits (rectified and unrectified) bottled for consiimption, fiscal years 1941-1947, inclusive 180 

78. Summary: Production, withdrawals, and stocks of specially denatured 

rum at distillery denaturing bonded warehouses, by months, fiscal 

year 1947 r ; 181 

79. Summary: Production, withdrawals, losses, and stocks on hand June 

30, of specially denatured rum at distillery denaturing bonded warehouses, by States, fiscal year 1947 181 

80. Operattims in specially denatured rum: By manufacturers, by States, 

fiscal year 1947 ; ' • 181 81. Materials: Used in production of fermented malt liquors and cereal 

beverages, by kinds and by months, fiscal year 1947 182 

82. Materials: TIsed introtluction of fermented malt liquors and cereal 

beverages, by kinds and by States, fiscal; year 1947 183 

83. Summary: Production, withdrawals, losees, and } stocks of fermented 

' malt liquors, by months, fiscal year 1947 ; 185 

84. SuintitarYt 'Production; withdrawals,- losses, and stocks on hand June 

''' ; 30 of fermented malt 'liquors, } and breweries operated, by States, 

} u } Seidel lyber/.4147: ..:}}1li'21.4. ,_ ' .. } _ _ } i _t _ _ _} 186 

SC Sumiiiiirstritdatitionlis 'withdrawals 

" 

iiiii 5iiiilia-, and stocks on hand 

Jubir60, siflieniiiMM rdilkliqUius, seal yearti1934-4947;inclusive 187 

MI Summary: Production, withdrawals, and stoat; of cereal beverages, 

bl'i Minitlisj} Alma year ^1047i' ' ; 1.- ; ' 187 

1171 Summary; Production, withdrawals, and stock's 'on hand June 30, of 

°Seal beverilgescandplanbi operated, by Stites!, fiscal year 1947_ _ - 187 

013, Materials: Used in production of still wines, by kinds and by months, 

fiscal year 1947 } ' ; ; 188 

SO, Materials: Used in production of still wines, by kinds and by States, 

fiseal Year 1941 } ' ' ' ' ' 1S9 

901 Production: Still wines produced and treatment of wines after 

fermentation, by Months, fiscal year 1047 190 

COIPPENTS IX 

Table Page 

91. Production: Still wines produced and treatment of wines after 

fermentation, by States, fiscal year 1947 191 

92. Withdrawals: Still wines, by months, fiscal year 1947 192 

-93. Withdrawals: Still wines, by States, fiscal year 1947 193 

94. Summary: Production, withdrawals, losses, and stocks of still wines, 

by months, fiscal year 1947 194 

95. Suintaary: Production, withdrawals, losses, and stocks on hand, 

June 30, of still wines, and bonded wineries and bonded storerooms 

operated, by States, fiscal year 1947 . 195 

96. Summary: Production ;withdrawals; losses, and stocks of sparkling 

wines, by months, fiscal year 1947 196 

97. Summary: Production, withdrawals, losses, and stocks on hand I 

June 30, of sparkling wines, and number of premises operated, by 

States, finial year 1947 196 

'OS. Summary: Production, withdrawals, losses, and stocks of vermouth, 

'by months, fiscal year 1947 

' 90. Summary: Production, withdrawals, losses, and stocks on hand' June 

30, of 'vermouth, and number of premises operated, by States, 

fiscal year 1947 ' 'i 197 

100. Summary: Production, tax-paid withdrawals, and stocks on hand 

June 30, of still and sparkling wines, fiscaL years 1931-1947, 

101. Claims for redemption of stamps, refund, and abatement of taxes, 

Stoatyear 1947 

/02. Claims for 'drawback, fiscal year 1947 

103. Label activity tinder Federal Alcohol Administration Act, fiscal year 

104. Enforcement, Alcohol Tax Unit: Seizures and persons- arrested, by 

months, fiscal year 1947 

105. Enforcement, Alcohol Tax Unit: Seizures and persons arrested, by 

States, final year 1947 

TECENICAL , STAFF 

106. Analysis of.the work of the Technical Staff during fiscal Year. 1947- gift tax cases Income, profits, estate, and 

107. Summary:. .Incoule, profits;estate, and gift tax appeals docketed, 

. stipulated, defaulted, and defended on the merits, before The Tax 

Court- (formerly Board of. Tax Appeals), fiscal years 1946-1947, 

inclusive 

108. Analysis' of. work On compromise' exteasion of time, and final closing 

} agreement cases, fiscal year 1947 

- } OFFICE OV THE ONAPY COUNSEL 

409. Appeals' 'vision: Cases appealed from Tax Cpurt decisions to 

appellate courts, fiscal year 1947 

110. Appeals Division: Number, and amounts, of cases shown in table 

109 for the fiscal year 1947, by clime of tax and amounts involved_ _ 

111. Ars 'Division: ,ICircuit and Supreme Court cases pending Jews 

112. Appeals Division; Status of cares pending before The Tax Court of 

the United States June 30, 1947_1 4-, 

113. Appeals} Derision: Progress of, mutes appellate courts on appeals 

; } ' from decisions of The Tax Court of the United States, fiscal year 

114. A/weals-Divisions Disposition of Supreme Gaut, Circuit Court, and 

'I Tax Court cases closed during fiscal year 1947 , 

115. Appeals, Division: Disposition of easels Pleefri by The Tax Con rt of 

the United States during fiscal year 1947 , - - 

116. Appeals Division: Number, and amounts, of cases pending in field 

divisions, by glass of tax and amounts involved 

117. Appeals Division: Disposition of cases by The Tax Court of the 

United States during fiscal year 1947 

197 

198 

199 

199 

200 

290 

201 

202 

204 

204 

205 

205 

265 

205 

206 

206 

206 

206 

207 
8 

Table Page 

118. Civil DivisionCiCases received and disposed of during the fiscal 

year 1947 h. 207 

119. Civil Division: Results obtained in eases cloeed during the-.fiscal 

year 1947 207 

120. Civil Division: Results obtained in lien cases closed during the 

fiscal year 1947 208 

121. Civil Division: Civil cases pending at the beginning and' end ,of the 

fiscal year 1947 208 

122. Civil Division: Number of Civil Division eases tried ,by. the Department of Justice and number decided by the courts during the fiscal 

year 1947 208 

123. Claims Division: Processing tax oases appealed to United States 

Processing Tax Board of Review and The Tax Court of the United 

States, including those appealed to appellate courts, fiscal years 

1939 to 1947, inclusive - 208 

124. Claims Division: Number, and amounts, of eases shown in table 123 

for fiscal year 1947 only, by class of tax and amounts involved,— 209 

125. Claims Division: Status of processing tax cases pending before 

The Tax Court of the United States, including those appealed to 

appellate courts, June 30, 1947 209 

126. Claps. Division: Results obtained in processing tax cases closed 

'e before The Tax Court of the United States, including those ap- 

,pealect boappellate courts, fiscal yeai 1947 209 

UT. Claims Division( Civil cases received and disposed of by Processing 

Tax. Section, and number decided by courte, fiscal year1947 h209 

128. GlaimeDivisiest: Civil casandeteivtki And disposed of by Processing 

Tax Section during the fiscal year 1947, by number of cases and 

'amounts - • 210 

Claims Division: Cases received and disposed of by Reorganisation 

Section, fiscal year 1947 3 -..4 210 

130. Claims Division: Results obtained in ewe closed in Reorganization 

Section during fiscal year 1947 210 

131. Claims Division: Liability involved in cases of Reorganization 

Section pending June 30, 1947 211 

132. Claims Division: Cases received and disposed of by Bankruptcy. 

and Receivership Section, fiscal year 1947 .,-_ 211 

133. Claims Division: .Cases received and disposed of by Compromise 

Section, fiscal year 1947. 

134. Claims Division: Liability involved incases ,of Compromise Section 

- pending June 30, 1947 211 

135. Chine Division' Benne obtained in Widen closed in Compromise 

Section, fiscal year 1947 211 

136. Review Division: Public decisions promulgated under Treasury 

Decisions 4359 and 45&3: Number and amount of overassessments 

firPravecl, by elm of overassessment and by type of tax, fiscal 

years 1946 and 1947 212 

MISCELLANEOUS STATISTICS 

137. Moneys paid to collectors as proceeds of In rem actions, judgments' 

recovered in civil suits, fines and penalties imposed in -Criminal 

actions; and costs, ae reported by clerks of United Stateli courts '_ 

(Form 158) year ended June 30, 1947 213 

138. Expenses of the' Internal Revenne Service, fiscal year ended' June 30,. 

1947 

139. Summary of internal revenue stamps issued to collectors of !Mein' 

revenue and the Postmaster General during the fiscal years 4946 

and 1947 

140. Cost of printing and binding for the Internal Revenue 13enice, -fiseal'. t 

years 1946 and 1947 

ANNUAL REPORT 

OF THE 

COMMISSIONER OF INTERNAL REVENUE 

TREASURY DEPARTMENT, 

OFFICE OF COMMISSIONER OF INTERNAL REVENUE, 

Waelvington, D. C., December 23, 19 47. 

The honorable the SECRETARY OF THE TREASURY. 

SIR: T have the honor to submit the following report upon the 

work of the Bureau of Internal Revenue for the fiscal year ended 

June 30, 1947: 

GENERAL 

The Bureau of Internal Revenue is responsible for the assessment 

and collection of all taxes imposed by any law providing internal 

revenue. It also has responsibilities under statutes which, while not 

imposing taxes, have some relation to internal revenue. These include the Federal Alcohol Administration Act (49 Stat., 977), as 

amended (27 U. S. C. and Sup., 201-212); the Liquor Enforcement 

Act of 1936 (49 Stat., 1928, 27 U. S. C. 211-228); the Federal Firearms Act (52 Stat., 1250, 15 U. S. C., 901-909); and the Stabilization 

Act of 1942 (56 Stat., 765), as amended (50 U. S. C., App. Sup., 

961-971). 

Intrenutt revenue collections. —The following table shows the collections, by general sources of revenue for 1947 as compared with 1946: 

Summary of internal revenue collections, fiscal years 1946 and 1947 

General source 

Fiscal year Increase or decrease ( —) 

1946 1947 Amount Per cent 

Income and profits taxes: 

Corporation Income tax $4,639, 949,184 24055, 21,415,146,745 30.5 

Individual income tax 8,846,947,304 015,

095,929 

9,501,016 654,067,712 7. 4 

Withheld on salaries and wages 9,867, 588,861 9,842,2E12,260 —15, 306, 601 

Excess profits, declared value 91,129, 767 55, 184,793 —35, 944, 974 

Emcees profits, Revenue Acts of 1940, 1941, 

1942 7,82%488, 154 3, 566, 177, 958 _4, me, 310, 

inJust enrichment 34,882 298,088 263,306 754.6 

Total 31,24 138,152 2% 020, 054, ON —2,238,084,108 —7.2 

Employment taxes: 

Federal In/ammo Contributions Act_ _ _ 1, 237, 825, 431 1,458,933,925 221, 10S, 494 17.9 

Federal Unemployment Tax Act 178,744,606 185,875, 787 7, 131, 181 4.0 

Carriers' taxes 284, 257,638 379, 565,104 95,297,466 33.5 

Total .1, 700, 827, 675 2,07A, 364,816 323, 537,141 19.0 

211 

1 
2 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Summary of internal revenue collections, fiscal years 1946 and 1947-Continued 

General source 

Fiscal year Increase or decrease ( -) 

1946 1947 Amount Per cent 

Alcohol taxes: 

Distilled spirits, imported, excise 

Distilled spirits, domestic, excise 

Distilled spirits, rectification tax 

Floor tames 

Bottle* caaeraikts l u°rItr, -2,.3 - 

Wines, including fortifying ti7nialli 

Fermented malt liquors 

Special or occupational taxes 

Total 

Other miscellaneous taxes: 

Capital stook tat 

Estate: and gift tax 

'Tobacco taxes 

Manufacturers' excise texas 

Retail °robe taxes 

•ii °1 Meg= • ( ° , For', . 

I r.,ilheirrlabkitple, w • 

sugar, opal, etc.) 

Total 

Grand total, 

1i19 . 1 1 /-'1 ill, •11: , ),(1 .., , . 

$143,080,486 

I0903, 494,559 

41, 879, 05 

14 i4, 

60,849,292 

650,824,037 

' /I, 163359 

$121,581,513 

1,563,807,922 

43,494,605 

3 i i if aet 

57,197,532 

861,417,516 

13,105, 145 

-$21,598,878 

-39,891,837 

1,603020 

.i r ngtE. 

-3,646,710 jI 10, 598,479 

1,938,786 

o.(400 ,-. 00c.s. .1c4S 0.4‘d at.:4 ii i ll 

2,523164,686 Z 474, 763,442 -51,401,244 -20 

75$,1'93, 

, 676,11112, 

1,165,519, 288 

992, gm, 741 

492,046,069 

• 

, , , 

1, 577, 777, 257 

i An, 00 

779°, 291, 074 

1, 237, 768, 302 

I, 433, 39t Mg 

519, 226, 647 

, • 

1 1 , . • , 

1, MO, 925, 238 

-30, $25, 368 

102468, 772 

 772, 249,019 

1 50$1n31060 22, 181 575 

° r , 

: ■ J 1 ' 

63,417,,-981, 

-99.5 

15.1 

i 

5 

., ; 844 

pon,pq* ass 3 589203,440 402 236, 955 7.8 

44672,094 998 39, 108,385, 74 .1, 563, 711, 266 -3.8 

r i

. 

i.,,B4fistati4 1;sed repaytnats.-During the year refunds of tax collections, together with interest, were made from the following •appro. 

priatIons: 

chnotint, mOhldint 

interest , 

RefUnding internal revenue collections, 1947 and pdOr Veers- - $2, 880,112.1, PAO Refunds and payments of processing and related taxes, 1939-1917.. 2, 114,;80 

Total 2, 882, 785, 984 

The following is a summary of the refunds, showing the Manlier of 

claims, 'the amounts of refunds and repayments 'allowed (inalidirtg 

drawbacks and stamp redemptions), and the amounts of, interest 

paid thereon, with respect to each general class of tax during the fiscal 

year 1947 as compared with the fiscal year 1946: 

Number of claims paid and the amount of refunds, payments, and repayments, 

including interest, during the fiscal years 1946 and 1947 

c;444=(•, 

Number of claims ' Amount refunded or repaid 

Interest allowed (ineluded in amount 

refunded) 

.11146 1947 1947 

- - 

!Inland betenal revenue • •• 

Income and profits 

taxes:), , • 

Indio/dui 

Coruscation 

49,467,661 

67,817 

33, 231,882 

79,422 

$2,281, 308, 206 

707,022,331 

$1,712,345,040 

1, 090,581,538 

110,440 

35,940,283 

,13 804,903 

98,837,999 

Total Income and 

profits taxes._. _ 43625, 478 33,311,304 2, 968,330, 537 2,802, 926, 578 164,080,733 40. 642, 902 

Alcohol taxes 12,927 13, 663 32084, 087 42,387, 446 39,006 25,595 

EEEOET QF CUMMISISIONER OF INTERNAL REVENUE a 

Number of fist, paid• and the amount of refunds,, payments, and repayments, 

re during the fiscal years 1946 and 1947-Continued 

,- 

1 i 

019$13 Of tar 

Ngmbet of Claims • Amount refunded or repaid 

Interest allowed (1neluded in amount 

refunded) 

416 1947 1946 1947 1946 1947 

afgrelticam- I illitt481W115 

EmplegMent Mies: 

cicuiriers .. of) 1 $1,093,8115 840,969 0,900 

° 1 2ct trilbliti°W3 119,737 175,732 3,314,381 A 316,147 188,928 370,483 

Federal Unemployment TIM 

Act •12, 862 13,966 2, 871,160 3, 469, 464 157, 744 255, 378 

Total employment taint.... 1227 189,30 7, 279,346 4823570 525,316 631,759 

- 

Miscellaneous Internal 

revenue _taxes. 

1/Anin 

.4- 

Bituminous coal 7 3,719 250 176 9 

Capital stock 819 2, 714, 404 353,324 19,945 65, 675 

Estate 1,416 7,937,330 9,062, 558 971,778 1,045,814 

317 1, 509, 756 615,462 94,646 73,871 

Narcotics 140 284 416 1 

Sales 786 808,814 1,033,130 61,560 125,312 

Sugar 387 441,309 4,507,303 786 7 

Tobacco 65 4,826 5,375 20 

Other 3,243 732,692 792,598 68, 296 66,961 

Total miscella7,180 8,536 14,153,134 18, 370,416 1,216,749 1,377, 679 

Total refunds of 

internal revenge colleetions. 49 678,339 33 523, 354 , 3,021,647, 2, 870, 514,010 65, 861, 804 48i 677,935 

11 ibi 1 I a x Yrnelt o 1Tetth 911%41- ° 

11 ption of stamps; 

Alool161 tax 2 

t M. 

•g I, 318 570, 534 306,179 1, 250 

Narcotics 66 92 4, 636 888 14 

, 2, 299 

4 

g 204, 730 0, 453, BE

689 47 

It Other pnllaaeons L'N. 

jn I ' , 1, , , 

4,235 481, 50 380,10 25,913 23109 

918 L580 %%CSC 6,83Z 700 25,913. /LA 170 

Total miccel-

- faneotis 

; , stamps-,-- 

TotallstaMP 

redqmp- 

 Mina' ' 

bMWMmMi 

. • 44119001,-... ..,,,,- __ -, 

1,884 s, ail 19,261,'399 1 7,110,3re 23,163 

2,306 1,288 3,038, 631 3,743, 742 

32 22 144,570 175,919 

r'1 ,T054 0111rback. ,--. 

flints' reftullS and re2325 1, 20 3,183,191 2 isa wi 

' ' , Crrev= le ill. ter:r 401 892 MI 73, 62,11, 542 30M 01, 60 2, 880,921,050 65, 588,967 48, 704,00 

Behinds of processing and 

related taxes 16 11 685, 798 2,119,854 233 263 900, 935 

Grand total 49,692, 567 33,533,553 3,035 877,433 2, 882, 735, 904 86,125,230 99, 605, 704 

Non.-There was also refunded during the fiscal year 1947 the amount of $79,269, with no interest, from 

Puerto Rico trust fund collections, covering 179 cla ms. 

The figures in this table will not agree with those in later sections of this report for the reason that the 

amounts shown In the later sections relate to claims disposed of by the Units, whereas this table shows the 

actual payments made. 
4 REPORT OF COMMISSIONER OF' INTERNAL REVEIME 

Additional tax assessed as a direct "result of enforcement effort -- 

During the fiscal year ended June 36, 1947, additional assessments 

against all classes of taxpayers aggregated $1,928,610,000. This 

represents an increase of $648,392,000, or 50.6 per cent, as compared 

with the $1,280,218,000 additional assessments made during the 

preceding fiscal year. Of the 1947 total of additional assessments, 

$1,742,389,000, or 90.3 per cent, represents additional income and 

profits taxes. This amount is 57.1 per cent more than the $1,108,799,- 

000 additional assessments of income and profits taxes made during the 

1946 fiscal year. A comparison of the additional assessments made 

during the fiscal year ended June 30, 1947, with that of the fiscal year 

ended June 30, 1946, for the four general classes of tax is shown below: 

Additional assessments, fiscal years 1948 and 1947 

(Tax, interest, and penalties, including duplicate and Jeopardy assessments) 

[Money figures in thousands of dollars) 

General claw of tax 

Finial year Increase or 

decrease (—) 

1947 Amount Per cent 

e and polite taxes 

e ntiaten 

Other tales - 

1,108,790 

3,460 

20,519 147,490 

1,74.2,389 

2, 686 

26,809 

158,877 

633,599 —925 

6, 290 

9,437 

57.1 

—25.7 

30.7 

6.4 

1,220, 218 1,92E9.610 648,332_ 50.6 

The sharp rise in additional assessments during 1947 furnishes a 

measure of the profitable results obtained through the strengthening 

of the Bureau's investigative force. However, the amounts shown in 

the table do not take into account the substantial amount of revenue 

declared voluntarily by taxpayers as a result of the publicized progress 

of the enforcement drive. 

During the fiscal year deputy collectors of internal revenue served 

1,232,666 warrants for distraint, which resulted in the collection of 

$209,455,244. This amount, collected through the direct efforts of 

the collectors' field forces, is not included in the additional assessments 

shown above,• however, a negligible portion of the additional assessments are collected through the issuance of distraint warrants. 

Personnel summary.—During the fiscal year ended June 30, 1947, 

there were in the field and departmental service of the Bureau 9,799 

appointments and 16,662 separations. The number of separations 

includes. 24 employees who were granted military furloughs and 259 

retirements, of which 91 were on account of disability. There were 

also 78 employees separated for disciplinary reasons. The distribution of personnel in the field and departmental service of the Bureau 

is shown as follows: 

REPORT ,OF COMMISSIONER OF INTERNAL REVENUE 5 

SternMdry of persawnel,. Bureau of Internal Revenue, June 30, 1948, as compared 

with June 30, 1947 

, . 

Increase 

or de, 

 crease (—) 

Departmental service 

Field service: ' Offbies of collectors of internal revenue 

, Supervisors of amounts and collections 

Internal revenue agents' forms: 

Income, profits, estate, and gift taxes 

Miscellaneous and sales taxes 

Alcohol Tax Unit: 

Offices of district supervisors 

Field Inspection force 

Intelligence Unit Tr/laical Staff 

GRIM of the Chief Counsel 

Salary Stabilization Unit 

Processing Division 

• Excess Profits Tax Council 

I fqlOttli stirtioe 

Grand total 

Upon the termination of controls over salary and wage payments, 

the regional offices of the Salary Stabilization Unit were abolished 

and their personnel reassigned. A small group of employees was 

retained on this work in the Washington office to dispose of the pend-

. ing contravention cases. 

A major personnel problem facing the Bureau is the qualification of 

war-service or temporary appointees who were appointed under war 

standards and must qualify for permanent status by taking an appropriate civil service examination or be replaced by eligibles who have 

passed such examination. Preparations were made for an examination program to be conducted by boards of examiners composed of 

- internal revenue field officers, operating under the supervision of the 

Civil Service Commission. 

Cost of administration.—The amount of $204,417,400 was appropriated for the fiscal year 1947 for salaries and expenses in connection 

with the assessment and collection of internal revenue taxes and the 

administration of internal revenue laws. The expenditures and obligations against the Bureau appropriation were $203,916,822, leaving 

can uneutpended balance of $500,578. The expenditures do not include 

the amounts expended for refunding taxes illegally or erroneously 

collected, and for the redemption of stamps. The cost of collecting 

[$39;108,385,742 during the year was $0.52 per $100, compared with 

$0.48iPer $100 for 1946. 

Data on annual cost of administration, although of interest and 

nine for certain purposes, can not be relied upon either as a guide to 

the proper scale of administrative activity or as a measure of relative 

efficiency of operation from year to year. An annual ratio of cost to 

collections is determined by many factors, most of which have no 

relationship to these objectives. To illustrate, one such factor is the 

nature' of the tax system. The higher the level of tax rates and the 

mote iiiimerous the levies that are inherently economical to collect 

Branch of service 

June 30, 

1946 

Number on pay roll 

as of 

35,062 30,891 —4,171 79 77 —2 

9,907 9,616 —291 

75 86 11 

4,967

3 

4,773 —194 

1 13 

1,557 1,8$1 —206 

518 532 14 

321 356 35 

136 15 —121 

1,914 278 —1,638 

71 71 

54,599 48,059 -6,490 

59,693 62,830 -6,883 

5,144 4,771 —373 

June 30, 

1947 
6 REPORT OF • COMMISSIONER ;Oil "INTEMNAL,REVEMIUR 

the lower will be the avenge ratio; Another factor is the prevailing level of salaries paid tcv`13ureau personnel. A third factor is 

the volume of essential services performed for taxpayers, such as computation of tax liability, and the volume of investigative activity 

required with respect to refund claims, both of which have expanded 

markedly during recent years. 

Conference of field and departmental officials.-On October 7, 8, and 

9, 1946, a conference of field and departmental officials of the Bureau 

of Internal Revenue was held in Washington. The conference afforded 

the first opportunity in a decade to appraise and inventory, in personal 

consultation with field managers, the operational and administrative 

problems of the Bureau. The reports and recommendations made 

by the conference committees have resulted in numerous procedural 

improvements and have furnished information which is of Mitch value 

pot only in estimating the needs of the Revenue Service during the 

coming years but also as a guide in efforts to conclude as Mtpeditiously 

as practicable the", tax affairs of the war years. 

egitiVENV9NS AnECTING THE BUREAU OF INTERNAL• REVENUE 

rEOMIR.GATED DURING THE FISCAL YEAR 1947 

--A-convention between the United States of America and the United 

om of Great Britain and Northern Ireland for the avoidance of 

7.41134N:4i AM elle PreWnitten'Kffistal etatihti iiespect kto 

Sal t Sehttliffis ofidaaeasied Parsons was ProclandecT by the Pretat 36, 1 f9416. 1-2' ' ' ' ' ' yn

A " floe affirprotecol batWeen the -United 'Stitt& 'of Ahleriee, 

and the United 1{-ngdom of Great Britain and Nbith4in Ireland ffir 

the avoidance of I ouble taxation mid the preVentiott Of fisdlil'eValion 

With respect to MIS on Mcdffie was prOCIRthipd i bk the' President oh 

Jul'30, 1948. 

IMPORTANT LEGISLATION ENACTED DURING• THE FISCAL YEAR 1947 

AFFECTING THE BUREAU OF INTERNAL .REVENUE 

SEVENTY-NINTH CONGRESS, 8 gC0/4-13eE66IO1V - 

Public Law 558, aPProvethJuly .27, 1946, ands SePtion.3508, of 

the Internal Revenue Code so as to change, the ,tetmination date of 

the taxes on sugar imposed by. Chapter 32 of the Code from Jium aft, 

1647, to June 30, 1948. , , , 

Public Law 572,. approved.July ,31,(11146 amends' the co,verage and 

tax imposing provisions of ,SukthaPter B of 'Chart* 9 of the ;Internal 

Revontle code, nelating tore ispoloyilThnit tax1341??fitivreAllantitO can- 

,ilSection 1 amends the, defittition, ior, "semciea I in,seetmn,1533 (4) 

of [the, Cods: so as alas*is and extend it tot kiffer ce•tain•epecial 

situations involvmg professional and technical.empleyees. , Section. 

81.4./iseatiOn 3,(o), and section 3(d). ,amend. sections I-W..1501'41nd 

(1620sirespeetively, of the.Code so as to increase tile rates, ofotax 

employees, eu employee representativ,esoand on el/int/versorespepAvely, and, to change the basis of the unpositien of such taxes from 

t:CoLOPenSatien earned" to "CrOPIPen$atioit $ection,a(h), and 

section ..3(d) amend the provisions of sections 1501(a) 

respectively, of the Code, which relate to the proration ,of the. tax 

on 'employees and on employern, respeotively,,where a.A, ensplpyee as 

• REPORT OF COMMISSIONER OF INTERNAL REVENUE .7 

paid aggregate compensation exceeding $300 by two or more employers for services rendered during any calendar month. Section 

3(e) amends section 1532(b) of the Code, the change consisting of a 

redefinition of the term "employment relation" contained in the 

definition of the term "employee." Section 3(f) amends section 

1532(e) of the Code, defining the term "compensation," so as to 

establish a presumption with respect to payments made through an 

employer's pay roll and to clarify the term "time lost." Section 3(g) 

adds to the Code a new section 1538 providing that Subchapter B of 

Chapter 9 of the Code may be cited as the "Railroad Retirement Tax 

Act.' Section 402 provides that the amendments of section 1532 of 

the Code made by sections 1 and 3 (e) and (f) shall apply only with 

respect to services rendered after December 31, 1946; and that the 

amendments made by sections 3 (a), (b), (c), and (d) shall take 

effect January 1, 1947. 

Public Law 578, approved July 31, 1946, amends paragraphs (9) 

dud no of section 22(b) of the Internal Revenue Code, relating to 

the exclusion from gross income of income resulting from the discharge of indebtedness, so as to extend such provisions to taxable 

years beginning after December 31, 1946, and prior to January 1, 

1948. Section 2 provides that if a claim for credit or refund under 

the internal-revenue laws relates to an overpayment on account of 

the deductibility by the taxpayer of a loss in respect of property considered destroyed or seized under section 127(a) of the Code, relating 

to war losses, for a taxable year beginning in 1941 or 1942, the 3-year 

wiled of limitation prescribed in section 322(b)(1) of the Code shall 

vino event expire prior to December 31, 1947. In the case of, such 

a claim filed on or before December 31, 1947; the amount of the 

credit or refund may exceed the portion of the tax paid within the 

pesiod provided in section 322(b) (2) or (3) of the Code, whichever 

in applicable to the extent of the amount of the overpayment attribittable to the deductibility of such loss; 

Public Law 615, approved August 7, 1946, discontinues the requirement of sections 239 and 261 of the Revised Statutes, as amended, 

with respect to the reporting by the Secretary of the Treasury to the 

Congress of the separate accounts of moneys received from internal 

revenue duties and taxes in each State, Territory, and collection 

district. 

' Public Law 671, approved August 8, 1946, amends the Trading 

With the Enemy Act (Act October 6, 1947, 40 Stat., 411) by adding 

thereto several new sections, including section 36. Such section 36 

mTovidee for the method of determination and payment by the Alien 

Pit, rty Custodian of Federal taxes with respect to property vested 

in or transferred to him and with respect to the earnings, increment, 

and'cproceeds of such property. 

Public Law 704 (Armed Forces Leave Act of 1946), approved 

August 9, 1946,' provides in section 7 that bonds and cash to be used 

in compensating members of the armed forces for leave shall be exempt 

from claims of the United States, including taxes, and shall not be 

subject to attachment, levy, or seizure. 

Public Law 719 (Social Security Act Amendments of 1946), approved August 10, 1946, amends Subchapter A of Chapter 9 of the 

Internal Revenue Code (Federal Insurance Contributions Act), Subchapter C of Chapter 9 of the Code (Federal Unemployment Tax 

766087-48----2 
8 REPORT. OF COMMISSIONER ,OrINTERNAL REVENjUH 

Act), and the Social Security Act.. Sections /01 and 102,postponethe 

increase in the taxes imposed by Subchapter .A of Chapter (9 of the 

Code. The rate of the income tax on employees imposed by section 

1400 of the Code and the rate of the excise' tax on e l• •ffiyessof one or 

more employees imposed, by section 1410 of the. Co would, except 

for this amendment, be each automatically increased from per cent 

to 2% per cent on January 1, 1947. In the ease of 'such taxes, sections 101 and 102 provide that the 1 per cent rate shall-remain in 

force throughout the calendar year 1947 and the 2% per, cent-rate 

shall be applicable with respect to wages paid and received during 

the calendar year 1948. Section 301 adds subsection (f) to section 

1606 of the Code, granting.permission to State legislatures to require 

private operators of American vessels operating on navigable waters 

within or within and without the United States and• the officers and 

members of the crew of such vessels to comply with State unemployment compensation laws with respect to the service performed by 

such officers and members of the crew on or in commotion with Such 

vessels to the same extent and with the same effect as though such 

settles was performed entirely within the respective States.. Sections 

302' ta , 304, inclusive, effective with respect .to services performed on 

arid( after July( l eL946, amend section 1607(c) of, the Code-so as to 

broaden,the ,definitimtffif "enffiloryment" to cover services performed 

on navigable waters of A -the 'United States,and services performed 

outside the, United States_on or, in-connection, with American vessels, 

and to except service on foreign, vessels and certain.fishing services. 

Sedtiori 306 adds to section 1607 of the Code a subsection. (n), defining 

the term "American 'vessel." Section 412 amends the. provisions 

relating to the $3,000 limitation contained in the definition of the 

term "wages" in sections 1426(a)(1) and 1607(b)(1) of the Code ) 

 effective July 1, 1947. Under the definition of such term prior to.this 

amendment, there was excluded from wages all remuneration, with 

respect to employment during any calendar year paid to an individual 

by an employer after remuneration equal to $3,000 has been paid to 

such individual by such employer with respect to employment during 

such year. This provision amends the definition in each such section 

so as to include within the $3,000 limitation the amount paid. as 

remuneration irrespective of the year in which, the employment 

occurred. Section 413 amends section 1401(d) of the Code, which 

provides for the refund to an individual having more than one employer and having wages aggregating more than $3,000 of any excees 

of employees' tax deducted from his wages over the tax applicable 

to the first $3,000 of his wages, by adding new provisions applicable 

to wages paid after 1946 confornung the refitrids to• the change made 

in the $3,000 limitation by section 412,. Section 416(b) amends 

section 1607(f) of the Code, broadening the definition of the term 

6'unemployment fund,". so that the status of a fund as an employment •fund is maintained although certain amounts are, withdrawn 

therefrom for the payment of disability benefits. Section 416(a) 

makes a corresponding amendment to section 1603(a) (4) of the Code, 

relating to approval of State laws by the Social. Security Board, 

REPORT OF. COMMISSIONER OF INTERNAL REVENUE 9 

EIGHTIETH CONGRESS, FIRST SESSION 

Public Law 2, approved February 1, 1947, amends sectidn 3126(a) 

of the Internal Revenue Code by extending to April 30, 1948, the 

period for the emergency production of sugars and sirups in industrial 

alcohol plants. 

Public Law 15, approved March 10, 1947, amends paragraph 6 

of the first section of the Federal Firearms Act of June 30, 1938 (52 

Stat., 1250), by including robbery in the term "crime of violence." 

Public Law 17 (Excise Tax Act of 1947), approved March 11, 1947, 

continues without a definite termination date the increases in excisetax rates made by the Revenue Act of 1943. Section 2 continues such 

increases which were made by' section 1650 of the Internal Revenue 

Code, as amended, by section 302(a) of the Revenue Act of 1943, with 

respect to certain miscellaneous taxes. Section 3 continues the wartax rates imposed by section 1651 of the Code on luggage, etc. and 

eliminates the definition in section 1655 of the Code of "date of the 

termination of hostilities in the present war." Section 4 amends 

section 1659 of the Code so as to define the term "rate reduction date" 

as meaning such date as the Congress shall by law prescribe. Section 

5 is a technical amendment of section 302(b) (2) of the Revenue Act 

of 1943 in connection with the indefinite continuance of the war-tax 

rates on billiard and pool tables and bowling alleys. Section 6 is a 

technical amendment of • section 309(b) of the Revenue Act of 1943 

continuing indefinitely the present rate of draw-back on certain distilled spirits, necessitated by the continuance of the war-tax rates on 

distilled spirits upon which the draw-back is based. Section 7 

an:tends section 2401 of the Code so'as to make the tax on furs applicable only if the value of the component material of chief value is more 

than three times the value'of the next most valuable component 

material. Section 8 amends section 3469(a) of the Code so as to 

prOvide that the' transportation tax shall not apply with respect' to 

transportation any part of which is outside the northern portion of the 

Western Hemisphere, except with respect to any part of such transportation which is from any port or station within the United States, 

Canada, or Mexico to any other port or station within the United 

States, Canada, or Mexico, and repeals section 1806 of the Code, 

relating to stamp tax on passage tickets. 

-Public Law -42, approved April 29, 1947, provides that the import 

tax inniosed under section 3425 of the Internal Revenue 'Code shall 

not apply with respect to articles (other than copper sulphate) entered 

for consumption or 'withdrawn from warehouse for consumption during 

the period beginning with April 30, 1947, and ending with the close of 

March 31, 1949. 

Public Law' 112, approved June 25, 1947, relates to powers of appointment; certain' discretionary trusts, and discharge of indebtedness. 

S'ection 1 amends sections 403(d) (3) and 452(c)' of the Revenue Act 

of 1942, by extending to,My 1; 1948, the period for releasing certain 

powers 'of appointment free of estate or gift tax. Section 2 amends 

section 1000(8) of the Internal RevenueCode by extending through 

December 31;1947 (or to a later date in any case where it is shown to 

the satisfaction of the Commissioner that failure to relinquish prior 
IO REPORT OF COMMISSIONER OF INTERNAL REVENIYE 

to such date was for reasonable cause), certain powers to name new 

beneficiaries or to change the interests of existing beneficiaries of a 

trust. Section 3 amends paragraphs (9) and (10).of section 22(b) 

of the Code, relating to the exclusion from gross income of income 

resulting from the discharge of indebtedness, so as to extend such 

provisions to taxable years beginning after December 31, 1947, and 

prior to January 1, 1950. 

Public Law 113, approved June 25, 1947, amends section 115 of the 

Internal Revenue Code with respect to taxable years beginning after 

December 31, 1943, so as to limit the amounts considered as dividends 

to shareholders of personal holding companies to Subchapter A net 

income, less the sum of (1) the net operating loss credit as provided 

in section 26(c) (1) of the Code, (2) the dividend carry-over provided 

in section 27(c) of the Code, and (3) the deduction for amounts for 

retirement of indebtedness provided in section 504(b) of the Code, 

ACCOUNTS AND COLLECTIONS UNIT 

The Accounts and Collections Unit is the, central administrative 

organization for the 64 internal revenue collection districts and makes 

she administrative audit of all expenditures for the Internal RevenUe 

There Were 91,723,746 tax returns file& in collectors' offices during 

the fiscal year 1947, as compared with 81,447,923 returns filed during 

the fil Previous year, Of the total returns e& 72,760,872 were income 

tax and, excess profits tax returns and declarations, as compared with 

64,180,952 in the previous year., 

A total of 20,053,108,200 revenue stamps, valued at $4,360,407,507, 

was issued to collectors of internal revenue and to the .Postmaster 

General, compared with 19,451,286,218 stamps, valued at $4,252,643,, 

712, issued during 1946. 

Revenue stamps returned by collectors of internal revenue and by 

the Postmaster General, and credited to their accounts, amounted to 

$1,017,587,725. There were 35 applications allowed for restainping 

packages from which the, original stamps had been lost, mutilated, or 

destroyed, compared with 58 applications in the preceding year, 

During the year, 1,097,457 income tax, 71,430 withholding taiii 

149,608 miscellaneous tax, and 135,714 employment tax returns were 

investigated bY field deputy collectors. At the close of busibiess 

Jenne 30, 1947, there were outstanding in the 64 collection districts; 

for, investigation by the field deputy collectors, 459,761 income tax 

returns, compared with 248,124 as of June 30, 1946. 

Field deputy collectors of , internal revenue served 1,232,666 war, 

rants for distraint, which resulted in the collection of $209,455,244. 

An average of 11,236 deputy collectors made a total of 3,464005 

revenue-producing investigations, including the serving of warrants 

for distraint, as compared with 4,517,259 revenue-producing investigatious made by an average of 10,658 field deputy collectors in the 

preceding year. The higher average number of revenue-producing 

investigations per field deputy collector during the fiscal year 1446 is 

attributable chiefly to the number of relatively small time-consuming 

motor vehicle use tax investigations which were made during that 

year but which were not necessary during the fiscal year 1947 due to 

the repeal of this tax. The total amount collected and reported for 

REPORT CIF COMMISSIONER OF INTERNAL REVENUE 11 

assessment by deputy collectors was $553,852,458, as compared with 

$469,662,049 in the previous year. The average number of investiga- i 

tions made per deputy and the average amount of tax collected and 

reported for assessment were 308 and $49,293, respectively, compared 

with 424 and $44,067, respectively, in 1946. There were 649,063 

warrants for distraint in custody in the collectors' field forces on i 

June 30, 1947, as compared with 713,338 on hand June 30, 1946, 

Collectors of internal revenue, after having taken the necessary administrative action, transmitted to the Bureau or otherwise disposed 

of 723,716 claims, as compared with 946,290 claims in 1946, a decrease 

of 222,574. The number of claims on hand in collectors' offices at the 

end of the fiscal year was 106,220, compared with 95,375 at the close 

of the previous fiscal year. 

. I The collectors of internal revenue certified for refund 30,864,038 

overpayments of income tax. These overpayments resulted from the 

provisions of the Current Tax Payment Act and were reflected on 

individual income tax returns filed on Forms 1040 and W-2 for the 

taxable year 1946. Despite a further increase in the number of 

refunds, the refunding operation for the taxable year 1946 was completed in the shortest time of any taxable year since the enactment 

of the Current Tax Payment Act. This accomplishment resulted in 

a substantial saving in interest payments, as will be noted upon 

reference to the following table: 

Taxable year Number 

ref undsof Principal Interest 

1045 16,1)50,028 $586,596,165 $21,926,678 

1044 23,211,765 979,746,659 17,186,337 

itt: , 30,472,926 

30,864,038 

1,384, M, 318 

1,401,313,037 

4,708,759 

1,335,846 

Nort—Theee llsones exclude refunds of $1,000 or more, laid:tare certified by the Income Tax Unit. 

During the year, the collector's of internal revenue disposed of 

67,858,186 individual income tax returns in all. Net additional tax of 

$111,531,123.20 was assessed as the result of the audit of 1,753,735 

returns. At the close of the year more than 70 million returns remained on hand for survey and possible audit action. 

The supervisors of accounts and collections submitted 82 reports 

covering their examination of the accounts of collectors of internal 

revenue during the year, compared with 85 reports submitted during 

the year ended June 30, 1946. Seven new collectors and six acting 

collectors were installed by the supervisors during the fiscal year. 

The Processing Division was engaged in assembling and sorting the 

documents evidencing withholding or prepayment of income tax, 

associating and comparing them with annual returns filed by individuals, and m connection with overpayment returns filed in eight collection districts, prepared refund schedules for certification by the 

collectors concerned. During the fiscal year, approximately 

Toppoo,000 documents of all kinds were received and were in process. 

The Planning Division formulated and drafted procedural mstructaws in the forms of mimeographs, circulars, and general letters to 

collectors of internal revenue, It developed and explored possibilities 

for increasing efficiency and reducing costs of operation. The principal operations dealt with were the listing for assessment of tax liabili- 
12 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

ties, the scheduling of overpayments disclosed on income tax returns, 

and the subsequent verification and audit of the returns in collectors' 

offices. 

Means were found and recommended for increased output in listing returns and in scheduling refunds with an easing of the burden 

on the operators and a decrease in the-over-all. cost. Through improved methods and increased efficiency, the scheduling of overpayments for refund was accelerated to the extent that over $3,000,000 

in interest charges was saved and the recipients had their refunds 

much earlier. Some purely operational procedures have been simplified and improved, with the result that the collectors have been 

able to reduce the backlog of work which had accumulated during 

the war years. 

In administering the personnel of the several collection districts, 

the provisions of the Classification Act of 1923 and amendatory Acts, 

and decisions of the Comptroller General relating thereto, have been 

closely adhered to. The policy has been continued of making such 

appointments as have been authorized in the field collection service 

at the minimum salary rate of the appropriate Fade, and all appliestans for positions have been woefully scrutinized and investigated 

with view of maintaining the usual high standard of requirement 

for:employment. 

The Disbursement Accounting Division administratively examined 

and recorded 1,560 monthly accounts of the collectors of internal 

revenue, internal revenue agents in charge, district supervisors, and 

heads of Technical Staff divisions, including the San Juan (P. It.) 

branch of the district of Maryland, comprising a total of 194,635 

vouchers. In addition, 11,911 travel expense vouchers of employees 

and 26,133 vouchers covering passenger and freight transportation 

and miscellaneous expenses were audited and passed to tie Chief 

Disbursing Officer, Treasury Department, or to the General Accounting Office for payment, making a -total of 232,679 vouchers handled 

during the 1947 fiscal year. 

EMPLOYMENT TAX UNIT 

The Employment Tax Unit adnlinisters the employment taxes finposed under Chapter 9 of the Internal Revenue Code, the taxes 

under Subchapter A (Federal Insurance Contributions Act) being 

with respect to employment by persons other than carriers, Subchapter B (Railroad Retirement Tax Act) with respect to employment by carriers, and Subchapter C (Federal Unemployment Tax 

Act) with respect to the tax on employers of eight or more. These 

provisions of law were formerly Titles VIII and IX of the Social 

Security Act and the Carriers Taxing Act of 1937. 

Collections of employment taxes for the fiscal year 1947 were 

$2,024,364,816, an increase of $323,537,141 compared with collections 

for the preceding year. 

Court decisions. —Among the more important decisions affecting the 

employment taxes are the following: 

The decisions of the Supreme Court of the United States, dated 

June 16, 1947, in the cases of United States v. Albert Silk and Chile 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 13 

H. Harrison v. Gre yeast Lines, Inc. (67 S. Ct., 1463), involved the question whether truck owner-operators and certain coal unloaders engaged in unloading coal from railroad cars were employees or independent contractors for purposes of the Federal Insurance Contributions Act and the Federal Unemployment Tax Act. The Court held 

the coal unloaders to be employees of Silk, on the grounds that they 

had no opportunity to gain or lose except from the work of their 

hands and the picks and shovels which they provided; that they are 

of the group which the Social Security Act was intended to aid; and 

that Silk was in a position to exercise all necessary supervision over 

their simple tasks. In both of the above cases the Court held that 

v,vbere the arrangements leave truck owner-operators so much responsibility for investment and management as was present in these 

cases they Must be held to be independent contractors; they are small 

businessmen; they own their own trucks; they hire their own helpers; 

and the fact that in one instance they haul for a single business and 

in:the other for any.customer is a distinction which, though important, 

is not controlling. It is the total situation, including the risk undertaken, the control exercise& the opportunity for profit from sound 

management, that marks the driver-owners as independent contractors. 

The decisions of the Supreme Court of the United States, dated 

June:Z3, 1947, in the cases of Roy Bartels et al. v. E. H. Birmingham 

and Larry V. Geer et al. v. E. H. Birmingham (67 S. Ct., 1547), involved 

the question whether under a standard contract adopted by the 

American Federation of Musicians the operators of public dance halls 

or-the leaders of "name bands" were the employers of the individual 

nitithcians for purposes of the Federal Insurance Contributions Act 

and the Federal Unemployment Tax Act. The Court held that the 

elements of employment mark the band leader the employer; the 

leader organizes and trains the band; he selects the members; it is his 

musical skill and showmanship that determine the success or failure 

of the organization; the relations between him and the other members 

are:4kermanent while those between the -band and the operator are 

transient; maintenance costs are a charge against the price received 

for the performance; and he bears the loss or gains the profit after 

iniyment of the members' wages and the other band expenses: 

,:Assessments of employment taxes. —During the year, 4,573 assessment 

lists; consisting of 9,566,869 items totaling $1,811,494,357, an increase 

-df $244,267,495 over the previous year, were approved by the Commissioner. These lists included original and additional assessments 

ettaxes under Chapter 9 of the Internal Revenue Code. Included 

MI this total were 1,827 lists , prepared, by the collectors' daces and 

adjusted. by the Bureau, consisting of 9,535,550 items totsling 

$1,806,0-95,552, and 2,746 lists prepared in the Bureau, consisting of 

31,319 items totaling $5,398,805, as further analyzed in the following 

`tabulations: 
1, 538 

$90 

167, 542 

Ins, 817 

14 REPORT OF COMMISSIONER OF INTERNAL. REVENUE 

Analysis of employment tax assessments appearing on collectors' lista . 

Source Items Tax and penalty Interest Total 

Federal Insurance Contributions Act 9,011,894 El, 302, 808,684.75 $474,290.87 $1, 303, 279,925.62 

Federal Unemployment Tax Act 404,909 188, 592, 275. 52 257,48382 183,849, 764.84 

Railroad Retirement Tax Act 28,687 318,946,455.38 19,368.79 318,965,812.17 

Total 9,585, 550 1,805,344,415.85. 751,136.48 ,1, 800,996,68242 

Analysis of employment tax assessments appearing on Comnaissidter's•lists 

Source Items Tax Penalty Interest .. Total 

Federal Insurance Contributions Act... 8, 722 S983,868.23 $122, 714.25 $40, 801.69 . 21„147, at 17 

Federal Unemployment Tax Act 22,684 3,671,973.66 281,466. 58 283, 891. 11 4,23t, 884.20 

Railroad Retirement Tax Act 18 13,840.26 449-48 4269; (81 

Total 31,319 4,880,682,05 404,180.79 304,04443 • 5,-344 084404 

Taxes under the Federal Insurance Contributions Act.- C011eotions 

of taxes imposed under the Federal Insurance Contributions •Act 

amounted to $1,458,933,925 for the year, as compared with $1,237,' 

825,431 for 1946, an increase of $221,108,494. These amounts 

include both the employees' tax and the employers' tax, each of 

which was imposed at the rate of 1 per cent of taxable wages paid. 

Returns under the Act are required on a quarterly basis, 10;800,267 

being filed during the fiscal year as compared with 8,906,198 filbd in 

the preceding year. The complet e and final audit of returns under 

the Act is 'conducted in the offices of collectors of internal revenue. 

The following table gets forth information relative to claims disposed 

of under the Federal Insurance Contributions Act and/or Title VIII 

of the Social Security Act: 

Claims under the Federal Insurance Contributions Act and/or Tote VIII of the 

Social Security Act, except special refunds under section 11401(d) of the former 

Ad, received and disposed of during the fiscal year 1047 

2140'0! I 

Pestling at begideing of repo. 8, 68$ 

Filed during year (new claims) 14, 71:8 

Ruceive,d from other sources 

Total to be disposed of 

Canceled 

Total disposed of 14,451 

Pending at end of year 

Certificates of allowance issued when no claims were -filed__ 908 

everatiessments settled. by Aweew 

 _ _ 688, 446 67 

Credit 251,173. 17 

Refund 1, 887, 1114. 

Total 3, 772, 229. 97 

Interest 335, 930. 60 

Grand total 4, 108, 160. 57 

Nova.-The amount involved in claimsfiled during the year 1947 was 82,289,549. Included in the allowed 

claims shown in the above tabulation were 5,466 collectors' claims for abatement, of which 266 were multipleitem claims involving 3,140 items. There were also allowed 1,710 collectors' claims recommending refunds 

of $55,772 plus Interest of 8252. The amount involved in the claims rejected during the year totaled $459,856. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 15 

Special refunds.-Under the provisions of section 1401(d) of, the 

Federal Insurance Contributions Act, an employee performing 

services for more than one employer during a calendar year may 

obtain a refund of the amount of employees' tax deducted from his 

wages and paid to the collector which is in excess of the tax on the 

first $3,000 of such wages. To obtain such a refund the employee 

must file claim after the calendar year in which the services were 

performed and within two years after the calendar year in which the 

Wages' involved are paid. 

Claims for special refund, under section 1401(d) of the Federal Insurance Contd-

. butions Act, received and disposed of during the fiscal year 1947 

Claims: 

Pending at beginning of year 

Piled during year (new claims) 

Received from other sources 

Nralm 

27, 283 

154, 742 

Total to be disposed of 182, 222 

Pending at end of year 14, 680 

Non.-The =aunt involved ut alai s filed during the year was 82,780,109. In connection with the 

claimsallowed, 82,906,072 was recommended for refund, and the amount involved in the claims rejected was 

au& ere in comprotnise.-On July 1, 1940, there were on hand 259 

offers in compromise, aggregating $116,678, which had been submitted, in settlement of an aggregate liability of $123,247, incurred 

under Title VIII of the Social Security Act and/or the Federal Insurance Contributions Act. There were 316 offers received, in the total 

amount of $79,809, involving an aggregate liability of $532,111; 259 

offers in the amount of $65,581 were accepted in settlement of liability 

of $271,051; 5$ offers, amounting to $16,619 and involving liability of 

$98,618; were rejected; 4 offers, totaling $1,386 for liability of $5,152, 

were withdrawn; and 6 offers, amounting to $2,900, payable on the 

installment basis, covering liability of $4,050, were terminated by 

default, leaving on hand at the close of the year 248 offers, totaling 

$110,001 and involving liability of $276,487. 

Coordination, with Social Security Administration. -The Burean and 

the Social Security Administration continued to coordinate their decisions on questions involving provisions common to Title II of the 

Social Security Act and the Federal Insurance Contributions Act 

At the beginning of the fiscal year, 66 inquiries from the Administration relating to such provisions were pending before the Bureau. 

During the fiscal year, 222 similar inquiries were received from the 

Administration, and 274 were disposed of tleaving 14 pending. at the 

close of the fiscal year. .Copies of 60 opinions of the General Ciouna9 1 

and of the Federal Security Agency were furnished to the Bureau, 

copies of 9 opinions of, or rulings approved by, the Chief Counsel 

for the Bureau were transmitted to the Federal Security Agency. 

Fed

rat under the Federal Unemployment Tax Act.-The tax under the 

ral Unemployment Tax Act is imposed on employers of eight or e

) 

4443 

Allowed in full or in part , 14302 

1, 714 

, • ; 

Allowed in full or in part 

Rejected 

Canceled 

Total disposed of 
13 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

mere: The rate is 3 per cent on taxable wages paid with respect to 

employnient. Collections amounted to $185,875,786, as compared 

with $178,744,606 for the fiscal year 1946, an increase of $7,131,180. 

Returns on Form 940 are required on an'annual basis, 488,651 being 

filed during the fiscal year, as compared with 401,629 filed during the 

preceding fiscal year. 

The return for each calendar year is due on January 31'following 

the close of the year unless an extension of time for filing is granted. 

A taxpayer is entitled to a credit against the tax imposed by the 

Act for contributions paid into unemployment funds under a State 

unemployment compensation law which is approved and certified by 

the Commissioner for Social Security to the Secretary of the Treasury. 

For.the calendar year 1946 unemployment compensation laws of the 

Mr States, the District of Columbia, and the Territories of Alaska 

and Hawaii were so approved and certified. The maximum credit 

allowable is 90 per cent of the tax and, with certain exceptions, to 

be:allowable to that extent the contributions must be paid into the 

State funds on or befor&the date the Federal return is required to be 

filed: Contributions paid after that date are allowable as a credit 

against the tax, but credit with respect to such contributions is 

limited to 90 per cent of the amount which would have been allowable had such contributions been paid on or before the due date of 

the Federal return. 

Sections 601 and 602 of the Revenue Act of 1943 provide that 

contributions may be paid at any time and upon such payment may 

be allowable as credit against the Federal tax Other provisions in-

'rporated in the Revenue Act of 1943 permit certain credits to be 

allowed notwithstanding that claims for refund or credit were reL 

jected prior to the enactment of such Act, and where offers in colapromise had been accepted prior to such enactment. 

,_For the purpose of enabling the Bureau to determine Whether the 

credit claimed by a taxpayer for contributions to a State fund is 

correct, each State furnishes the Bureau with a statement for each 

eMployer, showing the amount of contributions paid by the employer 

on or before the date the Federal return is required to be filed and 

the amounts and dates of payments made thereafter. During the 

year there were received from the States 756,491 such statements for 

the years 1936 to 1946, inclusive. 

In addition to the credit against the Federal' tax for contributions 

Aetually paid into State funds, the taxpayer may be entitled to an 

additional credit under section 1601(b) of the Act. This additional 

Credit if§ allowable to an employer if, by reason of having stabilized 

the employment of his employees in a State or for some other reason., 

he. granted an "experience rate" under the laws of the State and 

therhby permitted to pay contributions at a lower rate than that 

paid generally by other employers. Certain conditions with respect 

to a State law are imposed by the Act that must be met before an 

erriptoYer is entitled to the additional credit. For the calendar year 

1046 only the States of Mississippi,Montana, Rhode Island, Utah, and 

Washington, and -the Territory of Alaska, had not enacted a law 

that complied with the conditions imposed by the Act. 

Field investigations conducted by the States in connection with the 

administration of State unemployment coinpensation laws resulted in 

REPORT ' OF COMMISSIONER OF INTERNAL REVENUE 17 

numerous correction statements being submitted to the B sureatt, 

showing changes in the amounts standing to the employers' credit in 

the State funds. This causes a considerable number of cases to, be 

reopened for audit by the Bureau. 

Number of Federal unemployment tax returns (annual) received and closed by the 

Bureau during the fiscal year 1947 and the number pending at the beginning and 

close of the year, by tax years 

Tax year 

On band 

July 1, 

1946 

Received 

during 

year 

Reopened 

during 

year 

Total 

Disposed 

of during 

year 

On hand 

June 30, 

1947 

1936 through 1992 1, 745 2, 259 5,103 

UENi .sa

ggi 

8,639 468 

1945 1,200 2,796 5,760 9,318 438 

1944 15,746 4,540 8,410 27,576 1,120 

1945 880,121 15,231 4, 880 379,124 21,098 

1946 499,308 355 1,816 447,847 

Total 398,812 474,134 29,508 897,459 426,483 470,971 

The following table sets forth information relative to claims adjusted and certificates of overassessment or of allowance issued under 

the Federal Unemployment Tax Act and/or Title IX of the Social 

Security Act: 

Claims under the Federal Unemployment Tax AS and/or Title IX of the. Social 

Security Act received and disposed of during the fiscal year 1947 

Claims:' Number ' 

Pending at beginning of year 7, 912 

Filed during the year (new claims) 15, 073 

Received from other sources . 101 

Total to be disposed of 

Total disposed of 

Pending at end of year 4, 369 

Certificates of overassessment and certificates of allowance 

, issued when no claims were filed 1, 834 

Overa.asesements settled by: Amount 

Abatement $3, 419, 265. 39 

Credit 55, 615. 67 

Refund 3, 160, 217. 34 

Total 6, 635, 008. 40 

Interest 242, 325. 09 

Grand total 6, 877, 423. 49 

Nora: The amount involved in claims filed during the year 1947 was $5,705,461. Included In the allowed 

claims shown in the above tabulation were 1,498 collectors' claims for abatement of which 46 were multiple. 

Item claims involving 257 items. There were also allowed 4,908 collectors' claims recommending refunds 

of $206,912 plus interest of $5,236. The amount involved in claims rejected during the year totaled $557,668. 

Offers in compromise.-On July 1, 1946, there were on hand 311 

offers in compromise, aggregating $89,269, which had been submitted 

in settlement Of an aggregate liability of $589,257 incurred under 

Title IX of the Social Security Act and/or the Federal Unemployment 

Allowed in full or in part 

Rejected 

Canceled 

23, 086 

14, 266 

4, 156 

295 

18, 717 
IS REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Tax Act. There were 280 offers received, in the total amount of 

$90,572, involving an aggregate liability of $216,161; 267 offers in the 

amount of $67,613 were accepted in settlement of liability of $173,283; 

43 offers amounting to $12,521 and involving liability of $110,915 

were rejected; 5 offers amounting to $698 and involving liability of 

$1,819 were withdrawn; and 2 offers, totaling $250, payable on the 

installment basis, covering liability of $1,881, were terminated by 

default, leaving on hand at the close of the year 274 offers totaling 

$78,759 and involving liability of $517,520. 

Railroad Retirement Tax Ad.-Collections of employers' tax and 

employees' tax under the Railroad Retirement Tax Act aggregated 

$379,462,850, as compared with $284,228,094 for the previous year, 

an increase of $95,234,756. Each tax was imposed at the rate of 3% 

per cent of the taxable compensation earned during 1946, and at the 

rate of 53,4per cent of the taxable compensation paid for 1947. Collections of employee representatives' tax, which was imposed at the 

rate of 7 per cent of the taxable compensation earned during 1946, 

and at the rate of 11% per cent of the taxable compensation paid for 

1947, amounted to $92,254, as compared with $29,545 for the previous 

year, an increase of $62,709. Returns are required on a quarterly 

basis, 30,135 being Sled by employers, a decrease of 231; 1,053 returns 

were filed by employee representatives, a decrease of 119 over the 

previous year. The complete and final audit of these returns is con 

ducted in the offices of collectors of internal revenue. 

The following table sets forth information relative to claims disposed 

of under the Railroad Retirement Tax Act and/or Chapter 9, Subchapter B, Internal Revenue Code, and/or the Carriers Taxing Act of 

1937: 

tiding under the Railroad Retirement. Tax Act and/or Chapter 9, Subchapter 13, 

Internal Revenue Code, and/or the Carriers Taxing Act of 1937 received and 

?Reposed of during the fiscal year 1947 

Claims: Number 

Pending at beginning of year 70 

Piled during year (new claims) 354 

Received from other sources 0 

Total to be disposed of 424 

Allowed in full or in part 290 

Rejected 94 

Canoeled 5 

Total disposed of 389 

reeding at end of year 35 

Certificates of allowance issued when no claims were filed 3 

°vet:assessments settled by: Amount 

Abatement $261, 645. 85 

Credit 238, 635.:94 

Refund 35, 119. 96 

Total 535, 401. 75 

Interest 5, 917. 88 

Grand total 541, 319. 63 

A NiFIRreTbe amount involved in claims filed during the year 1997 was $2,614,842. 

in the claims 'rejected during the year totaled 820,964. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 19 

Coordination with Railroad Retirement Board.-The Bureau, and the 

Railroad Retirement Board continued to coordinate their decisions, pn 

questions involving provisions common to the Railroad Retirement 

Act of 1937, the Railroad Unemployment Insurance Act, the Railroad 

Retirement Tax Act, and the Federal Unemployment. Tax Act. 

During the fiscal year 92 inquiries were received from the Board 

relating to such provisions, and 92 were disposed of, leaving none 

pending at the close of the year. 

INCOME TAX UNIT 

General functions.-The Income Tax Unit is charged with: the 

administration of the internal revenue laws with reference to taxes on 

the income of individuals and fiduciaries, and on both the income and 

the excess profits of corporations. The administration includes the 

preparation of regulations, interpretative and procedural rulings, apd 

instructions regarding such laws; the preparation of tax and information returns to be filed thereunder; and the exaraination and adjustment of returns, through office audits and field investigations, to 

determine the correct tax liability as required by law. 

Collections.-During the fiscal year ended June 30, 1947, collections 

of income and excess profits taxes amounted to $29,020,054,044. 

This represents a decrease of $2,238,084,108 as compared with the 

amount collected in 1946, which totaled $31,258,138,152. The 

comparison in detail is as follows: 

Collections during the fisca years 1946 and 1947 

Source 

Fiscal year 

Increase or 

decrease (-) 

1946 1947 

Corporation income tax:' 

Current collections ' 

Back collections ' 

Total , 

Declared value excess-profits tax: 

Current collections ' 

Back collections' 

Total 

Excess profits tax: 

Current collections 2 

Back collections , 

Total 

Individual income tax: 

Withholding-Current Tax Payment Act of 1943 

Other current collections 2 

Back collections ' 

Total 

Unjust enrichment taxes 

Grand total 

$3,951,916,750 

738,032,434 

$5,441,775,696 

613,320,233 

0,530.6613,00 

-124, 712,201 

4, 639,949, 184 6,055,095,929 1, 415, 196,745 

70, 700, 188 

20, 429, 579 

36, 680,363 

18,504,430 

-34,019,825 

-1,925, 10 

91,129, 767 55,184, 793 -35,90, 974 

6, 732,021,50.3 

1,00 466,221 

3,076,418, 790 

90,759, 168 

-3,665,603, 143 

-600, 707,053 

7, 922,488, 164 3,566, 177,958 -4,266,310,196 

9,857, 588,861 8., 430, 375,772 

410. 570, 532 

9,842,29$280 

8, gm 271, 7N 

7 650,743, 22

-15,306, 01 

519,895,017 

18,704,534 165 19,343,297,278 638, 761.111 

34,882 3N, ON 263, 206 

31, 258, 138,152 29, 020, OM, OH -2,233,084,1N 

The corporation income tax collections for the fiscal year 1946 include $1,757 and for the fiscal year ipa 

$3,974 paid by the Alaska Railway under sections 1300 and 1301 of the Internal Revenue Code. In addition, 

these collections also include tax withheld at source under sections 143 and 144 of the Internal Revintse 

Code, and reported by withholding agents, although much of this tax was withheld from taxpayers other 

than corporations. The exact amount of these collections can not be stated as It has not been tabulaNd 

separately. The term "current collections" means, in general, taxes paid within 12 months after the close of the 

taxable year for which the return was filed. The term "back collections" means, in general, taxes paid more 

than 12 months after the close of the taxable year for which the return was Med. 

The amount involved 
3,971 

12,351 

1;162 

8, 747 

' 10,655 

1,034 

Fiscal year 

Type of return 

1946 I 1947 

INCOME TAX 

Corporations, ationsi individuals, and fiduciaries: l 

Deficiency adjustments 

Overassessment adjustments 

Total 

Partaaerships 1 

Total income tax returns 

EXCESS PROITTEI TAX 

No change 

Deficiency adjustments 

Overassessment adjustments 

Total excess profits tax returns 

ESTATE AND OI1T. TAX 

No change 

Deficiency adjustments 

Overassessment adjustments 

Total estate and gift tax returns 

182,220 

137,865 

66,368 

335,371 

244,454 

102,026 

386,453 

350,333 

681,851 

395,078 

736, 786 j 1,079,929 

a SW 6,169 

26, 317 38(688 

12,658 19,710 

83,778 118, 562 

18, 436 22,484 

20 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Returns and declarations fled.-The number of all types of income 

and excess profits tax returns filed during the past year on which tax 

Was reported and assessed was 50,170,917, as compared with 50,201,597 

returns filed in 1946, a decrease of 30,680. In addition, 15,713,223 

returns were filed during the year 1947 showing no income subject to 

tax, compared with 6,860,126 such returns for the preceding year. 

The total number of income tax returns filed by individuals was 

54,369,777, which represents an increase of 16.8 per cent from the 

number received in 1946. The number of returns shown for each 

fiscal year includes the delinquent returns filed during that year relating to prior years. 

Declarations of estimated tax filed in the period July, 1946, through 

January, 1947, relating to the 1946 tax year, numbered 1,360,832, 

and brought the total number of 1946 declarations to 6,948,015, of 

which 6,046,991 are taxable. As of June 30, 1947, the number of 

declarations filed with respect to the 1947 tax year had reached 

5,515,900, cf which 4,784,390 are taxable. 

Details as to the number of returns and declarations filed are as 

follows: 

Type of return 

Fiscal year 1946 Fiscal year 1947 

Taxable Nontaxable Total Taxable Nontaxable Total 

Individuals: 

Citizens and resident 

aliens 41,148, 796 5,361,061 46, 509, 857 40,036,037 14,265,492 54,301, 529 

Nonresident aliens 36,839 (0 36,839 68,248 (0 68, 248 

Fiduciaries 122, 989 228,328 351,317 127,170 220, 765 347, 935 

Partnerships- 659, 672 659, 572 743,280 743, 280 

Employers-income and victory tax withheld 8, 541,915 8,541,915 9, 580, 922 (I ) 9, 560, 922 

Withholding agents 12,459 12, 459 11, 721 (9 11, 721 

Corporations: 

fax '281,187 180, 116 461,303 342, 981 190,649 633, 630 

Perpmal holding company 

surtax 669 3, 603 4, 272 914 4,686 5,6011 

_ Excess profits tax 56, 743 69, 724 126, 467 22, 924 26, 210 49,134 

Exempt organizations 92, 593 92, 593 92, 531 92, 531 

All other 285,129 265,129 169, 610 169, 610 

Total returns 50,201, 597 6,860, 126 57,061, 723 50,170, 917 15,713, 223 65, 884,140 

Dasiarations of estimated tax_ 6, 300,192 819,037 7, 119, 229 5,918, 844 957, 888 6,876, 732 

Grand total 56, 501, 789 7,679, 163 64,180, 952 56,089, 761 16,671,111 72, 760,872 

Reported with the taxable returns. 

Exanzination of income and excess profits tax returns upon receipt by 

the . Income Tax Unit. -Of the returns filed during the year 1947, as 

shown in the preceding table, those forwarded to the Income Tax 

Unit at Washington numbered 3,248,354, consisting of returns of 

individuals and partnerships reporting income of substantial amounts 

or involving complex transactions,' taxable returns of fiduciaries, 

returns of withholding agents, corporation income and excess profits 

tax returns, personal holding company returns, and returns of exempt 

organizations. 

'('w, conettors retained for audit all returns on Form W-2, together with returns on Form 1040 which 

shpw adjusted gross income of under 27,000 (provided total receipts from business or profession were not in 

coders of $25,000). During the year 1947, the number of Forms 1040 filed equaled 31,024,025, of which 29,718,- 

846 were retained by collectors under this rule. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Upon initial review of the returns forwarded to Washington (including those on hand in Washington on July 1, 1946, relating to 

previous taxable years), 1,841,900 were closed and 795,169 were 

found to require further consideration and investigation by the field 

offices of the Income Tax Unit. 

Investigation of tax returns by field offices. -The number of income 

and excess profits tax returns investigated during the year 1947 was 

715,893, as compared with 424,551 for 1946. These figures include 

all returns for which the examiners' reports have been submitted, 

whether or not the cases have been finally released by reviewing 

officers. 

Estate and gift tax returns investigated by the field offices during 

the year numbered 18,761, as compared with 16,225 for 1946. 

The total number of income and excess profits tax returns on which 

action was completed by the field offices during the year was 1,193,491, 

consisting of 1,076,929 income tax returns and 116,562 excess profits 

tax returns. In addition, the field offices completed their work on 

22,484 estate and gift tax returns. The results shown include returns 

which required investigation as well as returns for which investigations were deemed unnecessary. The following table shows the 

number of returns on which action was completed during 1947, compared with the number completed during the preceding year: 

Number of tax returns on which action has been completed by field offices during 

fiscal years 1948 and 1947 

I Prior to January 1, 1947, nontaxable fiduciary returns were reported with partnership mouth. 

Petitions to The Tax Court of the. United States filed during 1947 

involved 6,319 returns and proposed tax deficiencies of $130,617,809. 

This compares with 4,611 returns and tax deficiencies of $135,755,422 

for the fiscal year 1946. For a statement showing the number of 
22 REPORT OF COMMISSIONER OF INTERNAL' REVENUE 

returns, amounts of proposed tax, and penalties in cases petitioned, 

classified by tax years, see page 127. 

Reventte results of investigation of income and excess profits tax 

returns--The amount of additional tax, interest, and penalty assessed 

by the Income Tax Unit during 1947 reached an unprecedented total 

of $1,348,939,574, representing an increase of 57.7 per cent as compared with 1946. The portion of this total applicable to income tax 

returns is $897,646,528, and the portion applicable to excess profits 

tax returns is $451,293,046. Excluding jeopardy and duplicate items, 

the amounts for these two classes of taxes were $864,471,868 and 

$392,679,511, respectively. In relation to the total technical personnel assigned to the field offices, the amount of additional tax, interest, 

and penalty assessed in 1947 (including the estate and gift tax deficiencies set forth on page 33) represented an average of 8187,635 for 

each agent, as against $145,073 for 1946- An analysis of the additional income and excess profits tax assessments thr the fiscal year 

1947 as compared with the fiscal year 1946 follows: 

Additional income and excess profits tax assessments made by the Income Tax Unit 

during the fiscal years 1947. and 1946, by nature of assessment 

Nature of assessment Number 

of returns 

Additional 

tax Interest Penalty Total 

neat YEAR 1947 

Regular 

Jeopardy I I 

Duplicate 

Total 

FISCAL TEAR 1946 

Regular 

Feopardy 

Duplica te i 

Total 

1ER 

$1,135,734,241 

64, 110,075 

6,538,855 

$112, 388, 298 

9, 166,447 

1,169, 597 

$19,028,840 

10,469, 139 

334, 081 

$1,257, 151, 379 

83, 745, 661 

8,04X 534 

293,122 1,196, 383,172 122, 724, 342 29, 832, 060 1, 348, 939, 679 

186,971 

1, 141 

1,241 

707,480,812 

30,377, 155 

1, 852, 698 

89, 550,431 

. 3, 666, 061 

1, 002, 903 

11,966,101 

6,888, 758 

374,830 

808,987,744 

90,930, 974 

5,230,433 

188,363 741, 710,665 94, 218,397 19,223,089 855, 149, 151 

p cate assessments made under the Jeopardy provisions are included w th the jeopardy assesaments. 

Field production during the fiscal year 1947 was the highest since 

the establishment of the Income Tax Unit. An importztnt factor 

contributing to this increase is the production of revenue agents 

added to enforce the tax drive initiated-in July, 1945. These investigators have now completed their training and their productive efforts 

have grown with each month of experience. This force of agents 

increased from 4,449 at June 30, 1945, to a peak of 7,946 at June 30, 

1946, but it decreased during the fiscal year 1947 to 7,501 at June 30, 

1947. 

Stage at which additional tax was assessed.-The effectiveness of 

the settlement authority vested in field officers is evidenced by the 

high proportion of cases closed by agreements with taxpayers; without 

the issuance of formal deficiency notices which are otherwise required by law and from which taxpayers may appeal to 'The Tax Court. 

Of the total number of 291,146 income and excess profits tax returns 

on which regular additional assessments (including duplicate-regular) 

Were made, 280,258 additional assessments, or 96.3 per cent; were 

made by agreement with the taxpayers without the necessity of a 

REPORT OF COMMISSIONER'OF INTERNAL REVENUE 

statutory notice, as compared With 93.7 per cent in the fiscal year 

1946. Of the total regular additional tax assessed (includingtltiplicateregular), aggregating $1,132,273,097, the amount assessed by agreement was $1,076,876,812, or 95.1 per cent, as compared with 93.0 

per cent for last year. 

There follows a table showing, by stage at which additional assessment was made, the number and amount of additional income and 

excess profits tax assessments made during the fiscal years 1946 and 

1947: 

Additional income and excess profits tax assessments made by the Income Tax Unit 

during the ftsca years 1947 and 1946, by stage at which assessment was made 

Stage at which addiDerail amassment Was

made 

Returns Additional tax 

Interest Penalty Total 

Number cent of 

total 

Per 

Amount 

per 

cent of 

total 

119CAL YEAR 1947 

On 

prior to 

agreements 

d issuance of statutory 

notice 

Default or agreement 

after issuance of 

statutory notice 

In a ed cases, after real

ads on the merits 

and decisions by The 

Tax Court or upon 

stipulation before the 

court of oases settled 

by Technical Staff 

and/or Chief Counsel_ 

Total 

Jeopardy&diemovisions of 

Grand total 

1ISCAL YEAR 1940 

On agreements executed prior to Issuance of statutory 

notice 

Default or agreement 

after issuance of 

statutory notice 

In appealed cases, after 

on the merits 

and decisions by The 

Tax Court or upon 

stipulation before the 

280,258 

7,891 

2,997 

96.3 

2.7 

1.0 

$1,076,876,812 

26,709,453 

28,688,832 

95.1 

2.4 

2.5 

$101,858,549 

5,058,212 

6,641,134 

$17,678,032 

1,200, 276 

484,613 

$1,196,413,393 

32,957,941 

35,812,579 

291,146 

1,976 

100.0 1,132,273,097 

64, 110,075 

100.0 557,895 

9, 166,447 

19,362,921 

10,469, 139 

1,266,193,913 

83, 795,681 

293,122 1,196,383.172 122,724,342 29,832,060 1,348,939,574 

175,438 

9, 203 

2,571 

93.7 

4.9 

1.4 

661,526,495 

30,198, 295 

19,608,720 

93.0 

4.2 

28 

77, 262,172 

6,652, 746 

6,838,418 

8,007,017 

3,895.077 

519,237 

746,795,684 

40,656, 118 

 26,756,375 

court of cases settled 

by Technical Staff 

and/or Chief Counsel_ 

Total 

Jeopardyrgenvisions of 

Grand total 

187, 212 

1,141 

100.0 711,333, 510 

30,377,155 

100.0 90,553,336 

3,666,061 

12,331,331 

6,888,758 

814, $1,8, , 177 

40,930,974 

188,353 741,710,665 94, 218,397 12,223,089 855,149,151 

For a distribution of the additional assessments made during the 

fiscal year 1947 by tax years for each stage at which assessment was 

made, see pages 122-127. 

Action taken on excess profits tax relief claims.-On May 25, 1946, an 

Excess Profits Tax Council was created by the Commissioner to 

766087-48-3 
1948' i947 

Fiscal year 

0 verassessments settled byAbatementsRegular 

Duplicate 

Credit , 

Refund 

Total 

Interest 

Grand total 

8765, 090,975 8147,097, 778 

16,643,768 36, 608, 87 

283, 136, 23$ 894,690, 21 

25904,249,804 2,756, 283,674 

3,969,120, we 3, 835, 179, SW 

64,080, 733 46,642,904 

4, 033, 201,413 3,831, 132, 795 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

administer claims for relief filed under section 722 of the Internal 

Revenue Code. The Council operates directly under the Commissioner, and is primarily responsible for matters of interpretation, 

policy, and procedure. It is responsible for the decisions to be made 

in all cases coming under its jurisdiction, and the action taken on 

excess profits tax relief claims during the fiscal year 1947 is shown in 

the report of that agency on page 32. 

Refunds, abatements, and credits.-The Income Tax Unit audited 

and closed during the year 151,702 income and excess profits tax 

cases involving refunds or credits of tax or interest to taxpayers or 

abatements of tax, as compared with 136,175 such cases closed during 

1946. Of the total of 151,702 overassessments for 1947, 82,530 were 

made to taxpayers without the necessity for filing claims. This 

compares with 54,516 in the previous year. 

Of the overassessments settled in 1947 by the Income Tax Unit, 

149,196 represented refunds for credits of tax or interest involving 

$1,817,868,932, as compared with 107,144 involving $878,847,787 in 

1946. 

The amount involved in overassessments of all types for 1947 

represented by refunds, credits, interest, and abatements for income 

and excess profits tax cases settled in the collectors' offices as well as 

by the Income Tax Unit was $3,881,822,795, as compared with 

$4,033,201,413 the previous year. 

There follows a table showing a comparison of claims acted upon 

and certificates of overassessment issued during the years 1946 and 

1947 by the Income Tax Unit: 

Number of certificates of overassessment issued and claims disposed of during the 

fiscal years 1946 and 1 947 

Fiscal year 

1946 1947 

Allowances: 

Certificates of overassessment issued when no claims had been filed 54, 516 82,830 

Claims allowed in full or in part 81,659 69,172 

Total allowances 136,175 151,702 

Status of claims: 

Pending at beginning of year 94,985 113,115 

Filed during year (new claims) 111,318 105, 170 

Total to be disposed of. 206,304 218,285 

Allowed in full or in part 81,659 69,172 

Rejected 11,530 14,161 

Total disposed of 93,189' 83,333 

Fendhsg at end of year 113,115 134,952 

There were also allowed 91,891 collectors' claims, of which 17,295 

recommended abatements or credits and 74,596 recommended refunds. 

These claims wera largely multiple-item claims, i. e., claims in behalf 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

of a number of taxpayers, and involved 103,885 items for abatement 

or credit and 74,596 items for refund. 

There follows a table showing the amount involved in tax overassessmentsscheduled during the years 1946 and 1947, including 

cases sett'ed by the collectors' offices as well as the Income Tax Unit: 

Amounts of overassessment, by method of settlement, and interest allowed on all 

income and excess profits tax cases closed during the fiscal. years 1946 and 1947 

RExevedis:fres individual income tax credits of $1,000 or less resulting from excessive prepayments. 

Non.-The amount involved in claims filed during the year 1947 was 81,331,123,635, compared with 

$686,303,988 the preceding year. Of the claims disposed of during the year, the amount rejected totaled 

$63,507,150, compared with $86,974,109 the preceding year. 

Tentative amortization adjustments and carry-back adjustments.-

The Tax Adjustment Act of 1945 provides for tentative adjustment 

of income and profits taxes for preceding taxable years where the 

taxpayer has elected under section 124(d), Internal Revenue Code, to 

have the amortization deduction with respect to emergency facilities 

respread over a period of less than 60 months. The Act also provides 

for tentative adjustments where carry-backs of unused excess profits 

tax or net operating loss are involved. The tentative adjustments 

are made within 90 days after receipt of application from the taxpayer, subject to any further adjustment found necessary upon final 

audit. 

As of June 30, 1947, taxpayers had submitted 142 applications for 

tentative amortization adjustments, seeking net tax reductions 

of $8,409,586. As of the same date, adjustments had been completed 

on 311 such applications, with net tax reductions *requested in the 

amount of $52,929,188. Of the 311 cases adjusted, 119 cases involving 

requests for $41,754,478 were allowed in full, the amount of allowance 

totaling $52,789,883. Applications allowed in part numbered 65 

with tax reductions requested in the amount of $1,393,013 and allowed 

in the amount of $653,265. Applications disallowed numbered 127 

with requested tax reductions amounting to $9,781,697. There were 

no applications for tentative amortization acCustments remaining 

to be processed at the close of the year. 

Applications for tentative carry-back adjustments received during 

the fiscal year 1947 numbered 7,577, with net tax reductions sought 

in the amount of $941,577,776. Applications acted upon during the 
Pending status 

Number of income and 

excess profits tax returns on hand as of 

June 30 

1946 I 1947 

Returns on which agents' reports have not been completed: 

Awaiting classification 

In process of verification 

In review or typing 

Total 

Returns on which agents' reports have been completed: 

In 30 day file 

Awaiting action after protest or preliminary notice default 

In 90-day file 

Total 

Grand total 

42,788 

702,335 

107,506 

et, 189 

837335 

184,

, 

 589 

es2, e29 I Lase, its 

12,911 

49,701 

3,600 

66,112 

918,741 

21,442 

70,440 

4, 500 

96,382 

182, 495 

26 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

year numbered 7,672, with requested tax reduction of $1,025,448,625. 

Of this number, 6,331 applications with requests for $858,417,563 

in tax reductions were allowed in full, the net amount allowed 

being $892,739,108. Partial allowance was made in 877 cases, with 

$112,013,568 allowed as compared with $132,981,396 requested. 

There were 464 applications requesting tax reductions aggregating 

$34,094,666 that were disallowed. At the close of the year, applications on hand numbered 879 and involved net tax reductions of 

$37,603,316. 

Inventory of returns on hand in the field ofwes.—The total number 

of open income and excess profits tax returns on hand in the field 

offices at the close of the year was 1,182,495, compared with 918,741 

on June 30, 1946 (excluding in each year returns tentatively accepted 

without investigation). The net increase between the two dates was 

263,754, or 28.7 per cent. Returns for 1944 and prior tax years on 

hand as of June 30, 1947, numbered 542,347, as compared with 

406,544 returns for 1943 and prior tax years on hand a year ago; 

thus the prior year returns constituted 45.9 per cent of the total 

number on hand at the close of the fiscal year 1947, as compared 

with 44 per cent for 1946. 

Number of income and excess profits tax returns on hand in the field offices for 

investigation and in process of settlement, by tax years, as of June 30, WO and 

1947 

• Tax years 

Number of income 

and exams profits 

ter returns on 

hand asofJune 80 Tax years 

Number of income 

and excess profits 

tax returns on 

hand as of Jtme 30 

1946 1947 1946 1947 

1937 

Rb- E3EMEI 

4'4'tag6i4g 

975 

1938 1,278 

1939 2,123 

1940 7,848 

1911 22,017 

1942 39,075 

1943 129,484 

Ii 

1944 337,448 

1945 572,761 

1946 67,220 

1947 167 

Total 918, 741 1,182,495 

Total prior year returns 406, 544 542,347 

Total current year returns 512,197 640,148 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The income and excess profits tax returns on hand in the field 

offices as of June 30, 1946 and 1947, are classified according to pending 

status in the table which follows: 

Number of income and excess profits tax returns on hand in the field offices for 

investigation and in process of settlement, by pending status as of June 50, 1946 

and 1947 

Included above under "returns on which agents' reports have been 

completed" as of. June 30, 1947, are 72,553 income and excess profits 

tax returns involving adjustments not agreed to by the taxpayers, as 

compared with 48,551 income and excess profits tax returns in such 

status at the close of the previous year 

Pension trust work.—Rulings are issued through the Pension Trust 

Division in Washington and through the reSpective field offices as to 

the qualification of stock bonus, pension, profit-sharing, and annuity 

plans under section 165(a) of the Internal Revenue Code, as amended, 

the exempt status of employees' trusts under that section, the effect 

of terminations and curtailments of such plans on their prior qualification, and the effect of investments of trust funds in the stock or 

securities of the employer on the continued qualification of the plans 

of which the trusts are parts. Rulings issued through field offices ate 

subject to post review in the Bureau at Washington. Data With 

respect to applications received and rulings issued are surnnuirized 

as follows: 
28 REPOST OF COMMISSIONER OF INTERNAL REVENUE 

Number of applications,' rulings issued, and cases on hand with respect to the qualification of stock bonus, pensions, profit-sharing, and annuity plans under section 

165(a) of the Internal Revenue Code, as amended, the effect of terminations and 

curtailments of such plans on their prior qualification, and the effect of investments 

of trust funds in the stock or securities of the employer on the continued qualification 

of the plans of which the trusts are parts 

Original 

qualifies" 

tion under 

section 

165(a) of 

the Code 

Effect on 

prior quadHeaton 

because of 

termination 

Effect on 

prior quailfieation 

because of 

curtailmint 

Effect on 

continued 

qualifiestion because of lavestments 

Applications on hand at June 30, 1946 

Applications received during the fiscal year ended 

June 30, 1947 

Total 

Applications on band at June 30, 1947 

Rulings issued during the fiscal year ended June 30, 

1947 

Rulings issued to June 30, 1948 

Rulings issued to June 30, 1947 

193 

1,112 

6 

271 

ei eE 

11 

28 

39 

7 

1,305 

251 

277 

117 

1, 054 

9, 554 

160 

49 

39 

8 

32 

80 

10,608 209 47 112 

'r Only Orlifilial applications in each category are counted as cases Thus, cases do not include amendments to a plan after the original ruling as to the qualification of the plan is issued. Similarly, only the 

original application for a ruling as to the effect of a curtailment of a plan Is coon ed as a case. If the plan 

is subsequently further curtailed it is not tabulated again. Complete terminat ons occur only once and 

are counted only once. Only the initial application as to the effect of investment in the stock or Fantle 

at the employer Is tabulated. Applications for rulings on subsequent investments in the stock or securitio 

of the same employer are not included. 

EXCESS PROFITS TAX COUNCIL 

Orgftnization of Couneil.--The Excess Profits Tax Council was 

organized on May 25, 1946, as a field group within the Bureau of 

Internal Revenue to exercise supervision of and responsibility for the 

settlement of cases pending before the Bureau with respect to applications for relief under the provisions of section 722 of the Internal 

Revenue Code. The Council was established pursuant to the proposal by the Commissioner to the Joint Committee on Internal 

Revenue Taxation in his statement of April 1, 1946, and his testimony 

on May 7, 1946, for the creation of a board for the administration of 

section 722. The Council was the outgrowth of public demand, as 

evidenced at the Joint Committee hearings which were held in February 

and May, 1946, for a change in the administration of the section by 

the creation of a board or agency separate and apart from the Bureau. 

It was felt that administration of excess profits tax relief could best be 

accomplished by the creation of a Council within the Bureau. At 

the same time, the method and procedure of handling section 722 

claims in the field was revised, and there was set up within each of the 

39 internal revenue agents' divisions a Section 722 Field Committee 

which was placed under the technical supervision of the Council to 

supervise the processing of applications for relief in the field and to 

recommend to the Council the amount of constructive average base 

period net income allowable under section 722. 

Size of job . —The task confronting the Council at the time it was 

established consisted of disposing of approximately 24,000 claims in 

which the tax reduction claimed amounted to approximately $4,000,-

000,000. In addition, it was anticipated that further claims for 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 29 

relief would be filed for the taxable years 1944 and 1945. This was 

confirmed by the fact that as of June 30, 1947, the cumulative total 

of claims filed amounted to 46,630, in which the tax reduction claimed 

amounted to approximately $5,000,000,000. Disposition of these 

claims must be made under an admittedly complex statute. In addl.: 

tion, the work involves extensive research in the fields of economies, 

statistics, and related subjects in order to determine the constructive average base period net income. The results of such • studies 

must be translated into net income figures, which will require a mass 

of analytical accounting work: Many of the claims on which the 

Council must pass are now pending before The Tax Court of the 

United States. 

Appointment of members . —The membership of the Council was 

announced on July 11, 1946, consisting of a chairman and 14 members. 

The members selected consisted of 5 men appointed from within the 

Bureau of Internal Revenue who were experienced in the administration of section 722, and 10 members from outside the Bureau who 

were experienced in accounting, tax law, and economics. IA the 

appointment of members to the Council the recommendations of the 

American Bar Association, the American Institute of Accountants, 

and other professional groups were considered. 

Although all .of the members of the Council were selected on July 

11, 1946, several of the members appointed from outsidet96. h4eBurean 

were not able to qualify until September and October of 

Organizational meetings . —The first organizational meetings of the 

Council were held on July 16 and 17, 1946. At such meetings problems basic to the administration of section 722 were discussed. A 

study was made of the Joint Committee's hearings and the criticisms 

by taxpayers and their representatives concerning the admMistradon of section 722. The Council was set up to function both as an 

administrative and a technical group. It was empowered to set up 

its own procedure, and was given authority to interpret section 722, 

as well as to change or revoke the previous Bureau interpretations of 

that section. Serious consideration was given to revising the position 

of the Bureau as outlined in the "Bulletin on Section 722" excess 

profits tax relief. Thereafter, on July 31, 1946, Mimeograph 6044 

was issued, in which the jurisdiction andiunctions of the Council and 

the section 722 field committees were fully set. forth. Such mimeograph also outlined the new procedure to be followed in the protessing 

of applications for relief. 

The organization and the procedure adopted by the Council are 

fully set forth in Excess Profits Tax Council memoranda designated 

E. P. C. 1 and E. P. C. 2. 

Development program. —The Council, preparatory to actual consideration of taxpayers' applications for relief, devoted its time and 

activities during the first few months to the review of existing regulations, the bulletin, and the status of the task before it. Cohneil 

committees were designated to give special consideration to the more 

important principles underlying the administration of section 722, 

and to report to the full Council at its regular meetings. The C01111Cil 

adopted as its method of promulgating its policies the issuance of 

memoranda symbolized E. P. C. 
30 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT. OF COMMISSIONER OF INTERNAL REVENUE 31 

Review of yrintiplee.—After a study of the bulletin and the principles 

governing the administration of section 722, the Council issued E. P. 

C. numbered "3" on November 14, 1946, in which it adopted the 

bulletin as a guide in the administration of section 722 to the extent 

that it was not inconsistent with E. P. C. memoranda or policies 

announced or to be announced by the Council. 

Th,ereafter, E. P. C. memoranda numbered "4" through "18" were 

adopted by the Council and are identified as follows: 

E. P. C. 4, "Application of section 722(b)(5) to taxpayers having 

base periods containing more or less than 48 months," sets forth the 

circumstances under which taxpayers having base periods containing 

more or less than 48 months may qualify for relief under section 

722(b)(5). Provision is also made therein for distorting circumstances 

such as marked seasonal variation. 

E.E. C. 5, "Two-year push-back rule," relates to the 2-year push-back 

rule and corrects any possible impression that the rule is designed 

only to enable taxpayers to overcome initial development difficulties 

and permits the taxpayer to establish within the 2-year limitation 

the earning level of a new or changed business. 

E. P. C. 6, "Normal earnings." This is a generalized statement of 

the Council's position regarding the principles underlying the concept 

of normal earnings. It is an amplification and restatement of the 

bulletin position o normal earnings as set forth under the heading 

"(E) Concept of Normal Earnings" appearing at pages 6 and 7 of the 

E. P. C. 7, "Submission of evidence to Section 722 Field Committee," points out that it is essential in the expeditious administration 

of section 722 that taxpayers fully develop their case before the 722 

field committees prior to transmission of the record to the Council. 

E. P. Cl. 8, 'Use of indexes in determining constructive average 

bass period net income from 1939 constructive earnings," is designed 

chiefly to suggest the use of the profits series before interest deductions 

in, cases where a general business index was applied to 1939 constructive net income. 

E. P. C. 9, "Case illustration," relates to the computation of cons ctive average base period net income as regards to the opening up 

o4 two new stores after December 31, 1939. It holds that such post1939 events or conditions could not be considered in computing the 

constructive average base period net income. 

E. P. C. 10, "Violations of the antitrust laws," instructs the field 

offices as to the treatment of earnings attributable to activities 

carcied,on in violation of the antitrust laws. 

E. P. C. 11 is a case illustration of a taxpayer which , qualified for 

of under the provisions of section 722 (b) (5). 

. P. C. 12, 'Tests of the event or condition in subsection (b) 

cases," is designed as a simplified statement of the tests of qualifying 

factors under subsection (b). It places emphasis on the fact that the 

event or condition must be identifiable and must be measurable. 

Also that the identifiable factor to which the inadequacy of the 

average base period net income is attributable must have occurred 

during or immediately prior to the base period. 

E. P. C. 13, "The recognition of fluctuation," abnormal venation 

and growth in the determination of constructive average base period 

ne •ncome," is a comprehensive treatment of the recognition of 

growth in 'establishing a standard of earnings in "a proper case." 

E. P. C. 14, "Variable credit rule," was issued regarding the application of the variable credit rule, as set forth in the regulations and 

bulletin. It was the Council's position that The Tax Court in the 

case of East Texas Motor Freight Lines (7 T. C., 579) did not modify 

or revoke Regulations 112, section 35.722-3(d), and the bulletin, 

Part V, Subpart II, paragraph (F). 

E. P. C. 15, "The 'substantial detriment rule' in commitment 

eases," eliminated the literal application of "substantial detriment 

rule" F as an essential test in commitment cases. 

E. R C. 16, "Meaning of 'inadectuate standard of normal earnings,' " 

amended a portion of the bulletin relating to "standard of normal 

earnings," and stated that the term "standard of normal earnings" 

in section 722(b) is synonymous with the term "fair and just amount 

representing normal earnings" in section 722(a). 

E. P. C. 17; "Case illustration," was issued by the Council to 

illustrate the application of provisions of E. P. Cs. 6 and 13 in the 

computation of constructive average base period net income. 

E. P. C. 18, "Case illustration," is a further illustration of the 

application M E. P. Cs. 6 and 13 in determining constructive average 

base period net income. 

Review of taxpayer cases. —The actual consideration and review of 

taxpayer cases was begun by the Council in October, 1946. Prior 

to January 1, 1947, the field committees of the internal revenue 

agents' divisions, audit review divisions of the Income Tax Unit, 

and the Technical Staff transmitted to the Council .for review 404 

taxpayer cases representing 939 claims in which the tax reduction 

claimed amounted to $56,235,530. Of this number, the Council, 

prior to January 1, 1947, reviewed and disposed of 115 taxpayer cases 

representing 231 claims in which the tax reduction claimed amounted 

to $10,865,731. 

During the fiscal year ending June 30, 1947, the Council received 

for review a total of 1,586 taxpayer cases, representing 3,625 claims 

in which the tax reduction claimed amounted to $253,804,796. Of 

this number of cases received, the Council disposed of 854 taxpayer 

cases, representing 1,876 claims, in which the tax reduction claimed 

amounted to $83,330,829. The Council has responsibility for the 

section 722 issues only, and the tax effect of Council determinations 

can not be accurately computed until the case is finally disposed of, 

including settlement of the standard issues and the effect of the 

80 per cent limitation (section 710(a)(1)(B)). However, the tentative computation of the effect of the Council determination in those 

cases in which an allowance in whole or in part was made indicates 

an estimated net tax reduction (excess profits tax less resulting additional income tax) of $6,120,505, of which amount $3,182,215 was . 

deferred under the provisions of section 710(a)(5)(A), thereby 

resulting in a net refund over and above the amount deferred of 

$2,928,290. In those cases in which no allowance was made by the 

Council the taxpayer's claims indicated that the amount of $5,110,901 

was deferred under the provisions of section 710(a)(5) (A), thereby 

resulting in this amount of deferred tax becoming collectible. Therefore, the over-all estimated tax effect of the Council determination 
32 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 33 

in the 854 taxpayer cases disposed of indicates a net amount of tax 

collectible of $2,182,611 rather than a refund. It should be noted 

that the taxpayer cases processed by the Council during the fiscal 

year ending June 30, 1947, included many cases in which the tax 

reduction claimed was relatively small and in which there was a 

complete disallowance of the application for relief. 

Docketed cases.-As of July 1, 1946, there were pending before The 

Tax Court of the United States 630 cases involving relief under section 

722. Under the revised procedure for the administration of section 

722 these cases were either referred to the section 722 field committees 

for reconsideration or reconsidered by the Technical Staff and referred 

to the Council for review. As of June 30, 1947, the Council had 

received for review 122 of such taxpayer cases. The Council reviewed 

and made its determination in 51 of these cases. Of the 51 cases disposed of, taxpayer agreements were obtained in 34 cases, thereby 

leaving 17 docketed cases which were returned to the Technical Staff 

without agreements. It may be anticipated that a substantial number 

of the 17 docketed cases in which taxpayer agreements were not obtained will be disposed of without trial before The Tax Court. 

At the end of the fiscal year the Council had pending in its office 

for decision or review -732 taxpayer cases representing 1,749 claims in 

which the tax reduction claimed amounted to $170,473,967. 

The following summary shows addition tl information with respect 

to claims received and acted upon and also shows the status of the 

claims pending at the close of the year: 

Applications for excess profits tax relief (section 722, Internal Revenue Code)-- 

Cumulative receipts and disposals, fiscal years 1942-1947, inclusive 

Number 

of applications 

Excess profits tax reduction S91 4si 

1

Claimed Allowed 

Receipts 

§ N 

25, 037, 538, 103 

. Disposals: 

Allowed in whole 5,303,079 538, 667,951 $2,849,996 

Allowed in part 52,056,070 17,429,353 6,033,677 

Total allowances 3,099 57,359,149 24,092,801 8, 7333, 613 

Disallowed 8,887 211,966,068 

Withdrawn 8, 214 534, 315,114 

Eliminated 1 Z 590 

Total disposals 20,790 803, 640, 331 24,097, 804 8, 731, 613 

On hand Tune 30, 1947: 

In agents' offices: 

Awaiting investigation 5,268 989,299,751 

Under investigation 10,652 1,920,326,470 

In

In xcess Profits ncil: 

Awaiting decision 710 . 80, 072, 105 

Awaiting review 1,494 112,335,422 

In Technical Staff 41 3,391, 772 

In Audit Review Divisions 13 437,686 • 

In Chief CounsePs office 58 9,357, 730 

- Before The Tax Court 673 34,471,886 

In process of closing 172 70, 733,893 . 

Total pending 25,840 4, 233, 897,776 

1 Consists of applications eliminated from further consideration upon agent's finding that no encllab ty 

existed. . . 

• Based on field office reports. Includes cases In transit. • 

4 Eames of amount allowed over amount claimed is due, in some Instances, to tax adjustments, Made 

subsequent to filing of relief applications; in other instanoee, the excess results from applicants' erroneous 

or incomplete computations of thetax reduction claimed. 

MISCELLANEOUS TAX UNIT 

The Miscellaneous Tax Unit is concerned with the administration 

of all internal revenue taxes except the income and excess profits 

taxes, the taxes applicable to alcoholic beverages, and those relating 

to employment. Detailed statements concerning the particular taxes 

administered in each of the divisions of the Miscellaneous Tax Unit 

are set forth in the paragraphs which follow. 

Collections of miscellaneous taxes for the year 1947 were $5,589,- 

203,439, an increase of $402,236,954 over the collections for the 

preceding year. 

ESTATE TAX DIVISION.-The Estate Tax Division administers the 

laws applicable to the estate tax and the gift tax. 

Collections of estate tax for the year amounted to $708,793,812, 

an increase of $79,193,115 over the collections for the preceding year. 

Collections of gift tax amounted to $70,497,262, which represents 

an increase of $23,265,657 as compared with the collections for the 

preceding year. 

Assessment and collection of proposed deficiencies in estate and gift 

taxes amounting to $60,512,647, asserted in 246 cases, were withheld 

pending the adjudication of appeals filed with The Tax Court of the 

United States. 

Returns.-There were 23,209 estate tax returns and 27,046 gift 

tax returns received during the year. Estate tax returns are referred 

to the internal revenue agents in charge for investigation and determination of the tax, and later these returns receive a post-audit review 

in the Bureau at Washington. Field investigations in connection 

with gift tax returns are conducted only in designated cases, which 

are likewise subject to a post-audit review. All other gift tax returns 

are audited in the Bureau at Washington without being referred to the 

field. 

Number of estate tax and gift tax returns on hand received, and audited during the 

fiscal years 1948 and 1947 

Estate tax Gift tax 

1946 1947 1946 1947 

On hand at beginning of year 

Received 

Total to be disposed of 

Disposed of 

On band at end of year 

12, 794 

19,704 

18,897 

23, 209 

13,847 

23,564 

15,679 

27,046 

32,498 

15,601 

40,106 

19,015 

37, 201 

21, 522 

42,725 

23,449 

16,897 21,091 15, 679 1 19, 276 

1 During the year, 1,918 out of 2,012 gift tax cases requiring post-audit review were cleposed of, leaving on 

hand only 96 cases requiring similar disposition. 

As a result of field investigations and Bureau audits, assessments . 

of $87,799,468 were made in estate tax cases and $5,466,588 in gift 

tax cases. 

Claims.-There were 969 claims for refund of estate and gift taxes 

received during the year, as compared with 938 claims received during 

the preceding year. Refunds of estate and gift taxes, with interest 

thereon, were allowed in the amount of $10,597,741, representing 

2,290 cases. Included in this amount were refunds of $3,532,703 

authorized as a result of court decisions in 67 cases. 
REPORT OF COMMISSIONER - OF INTERNAL REVENUE 

Estate tax and gift tax claims received and disposed of, fiscal year 1947 

Estate tat claims Gift tax claims 

Refund Abatement Refund Abatement 

Num- ber Amount zK 

Amount Amount 

.01 

Amount 

Claims filed: 

On hand July 1, 1948_ 

Received 

• Reopened 

Total to be ellsposed of 

Allowed 

Rejected 

Total disposed of 

On hand Itm030, 1947_ 

No claims filed, 'overassessments allowed 

Interest allowed 

Total allowed, includffig Interest 

593 

810 

38 

• 

217,622,538. 

7,931,839.09 

1, 331, 876. 58 

5 

496 

$20, 478.00 

9, 261, 255.78 

147 

159 

10 

$1, OM, 97$.'41 

1,009, 799.92 

67,458.77 

99 

__ 

$557, 594.55 

_ __ ________ 

1,436 26,888,254.09 501 9,281,733. 78 316 2,129,227.10 99 

, 

557 59455 

612 

165 

5,057,194.90 

4,430, 517. 37 

4 

2 

9, 276,374 88 

4,731.59 

95 

67 

389,646. 

362i638.45 2 

939. n 

65.03 

777 9, 487, 712. 27 497 9,281,106.47 152 • 762, 286, 96 554,984. so 

1, 

17, ace, 541.82 

1,095, 804.1 

1,015, 814.28 

4 

216 

W7ffi. 

7, 898,531. 

159 

236 

--a- E 

1, 376,042.01 

231,606.27 73;870.66 

rir 

ThrS77-5 

4, 728. 38 

1,989 9,962,616. RI 711 17,174,906.31 301 695,124.16 95 559,048 10 

TOBACCO AND CAPITAL STOCK TAX DIVISION —The Tobacco and 

Capital Stock Tax Division is concerned with the administration of 

the laws relating to the taxes on the manufacture, sale, or removal of 

tobacco, snuff, cigars, cigarettes, cigarette papers and tubes; the putthese and sale of leaf tobacco, and the tax-free removal of tobacco 

products for export, for the use of the United States, and for use as 

sea stores. This division is also concerned with the administration of 

the laws under which a tax was imposed on corporations carrying on 

or doing business during any part, of the taxable' year, the tax being 

measured by the declared value of the capital stock of domestic 

corporations and by the declared value, of the capital employed in the 

United States in the case of foreign corporations. This tax was repealed with respect to the years ended after June 30, 1945, and the 

division is now engaged in closing out the capital stock tax returns, 

claims, and other matters relating to the capital stock tax. 

Tobacco taxes. —The collections of tobacco taxes for the year 

amounted to $1,237,768,302, an increase of $72,249,019, or approximately 6.2 per cent, over collections from similar sources durmg the 

preceding year. 

A comparison of the collections of tobacco taxes for the fiscal years 1946 and 1947 

Source 1946 1947 

Increase or decrease (—) 

Amount Per cent 

$129, 915. 74 $86, 450.74 

CeCaPt.., 

ill '14 

I I I - I 

1,265,242.71 946, 708.47 

3, 918, 998.68 3, 532,311. 15 

13, 030, 728 95 8,375, 168. 42 

17, 352,041.39 29,580,14a 13 

2,754, 907. 12 2,727, 1739 

2; 932,403.73 3,080,562.

1.

14 

41,384,278.32 48,288, 520. 44 6,904,242.12 'la 7 

=!= 

69,974 84 65, 695.15 —4, 229. 89 —50 

172,275.45 6,279.78 —166,095:67 —96.4 

072,798, 838.85 . 1,. 145,261,626.61 72,462,787.76 6.8 

41,961, 30170 26, 547, 648.65 —5,413, 716.05 –MS 

7,372,589.19 ' 7,054,624. 59 —317,964.60 —4.3 

49, 333,953.89 43, 602,272,24 —5,731,680.85 —11.8 

REPOT& OF COMMISSIONER OF INTERNAL REVENUE 35 

A comparison of the cellectimas of tobacco taxes for the fiscal years 1946-47—Con. 

!I il*S 

1940 1947 

Increase or decrease ( ) 

Amount Per cent 

Leaf tobacco sold $21460 $660.62 $446.02 207.8 

Cigarette papers 1, 755,455. 29 537,624. 33 —1,217,830.96 —60.4 

Cigarette tubes 1,440.62 1,040. 86 —399.76 —27.7 

Cigar floor stooks tax 1,628.88 3,535.96 1,907.08 117.1 

Cigarette floor stooks tax 1, 272.40 1,044. 79 —227.61 —17.9 

Grand total 1,165, 519, 283.14 1,237, 768, 301.78 72, 249,018.64 6.2 

The tax on small cigarettes, not including floor stocks tax, amounted 

to $1,145,261,627, an increase of $72,462,788, or approximately 6.8 

per cent, over collections for the preceding year. During the year, 

33,305,155,000 small cigarettes were withdrawn from factories without 

payment of tax, as compared with 25,364,229,469 cigarettes withdrawn during the preceding year. These tax-free withdrawals were 

made primarily for the use of the armed forces on land and on the 

high seas beyond the jurisdiction of the internal revenue laws of the 

United States. Withdrawals for use as sea stores on vessels on the 

high meal may be delivered directly to vessels, to bonded internal 

revenue tobacco sea stores warehouses, or to sea stores warehouses 

operated by the supply branches of the United States Army and 

Navy at ports in the United States. 

'There were 37 bonded , internal revenue sea stores warehouses in 

operation at the end of the year. In addition, there were 4 Army and 

12 Navy sea stores warehouses in operation at ports at the end of the 

year, which warehouses were established by the Army and Navy in 

collaboration with the Bureau of Internal Revenue in order to make 

tax-free tobacco products readily available for delivery to Army and 

Navy vessels for use beyond the jurisdiction of the internal revenue 

laws. There were also 11 privately owned bonded internal revenue 

tobacco export warehouses in operation at the end of the year, which 

warehouses were established to encourage the export trade in:American-made tobacco products by permitting manufacturers to ship their 

tobacco products to these warehouses, without payment of tax, for 

subsequent exportation. 

The' tax on large cigars, not including floor stocks tax, amounted to 

$48,288,520, an increase of $6,904,242, or approximately 16.7 per cent, 

compared with the collections for the preceding year. 

Number of claims for the refund and abatement of tobacco taxes, for the redemption of 

tobacco stamps, and for drawback, received and disposed of during fiscal year 1947 

Refund Redemption Abatement Drawback 

Num- ber Amount Numbar Amount Numbar Amount Numbar Amount 

On hand July 1,1946" 

Reeeived 

Allowed 

Rejected 

On hand tune 30,1947..-. 

*P3id• 

$411.05 

8,398. 67 

1 1,529. 71 

1,025. 63 

1, 25438 

44 

2,190 

7,168 

17 

49 

$101, 728.73 

5, 999, 217 . 87 

6,056,658. 52 

7,505.28 

36,782.80 

RELI ERP, 

$22, 354 04 

70, 170. 91 

49, 945.37 

2,910. 48 

39,669.10 

t• 

$8, 050.00 

141,278. 76 

149,328. 72 

1

1n addition, Interest In the amount o; $23.03 was allowed. The sum of of $6,056,658.52, representing 

claims allowed for the redemption of stamps, includes the following: stamps which were rendered useless, 

$3,177,669.47; stamps for which the owner aRe ed he had no further use, $325,842.72; and the value of stamps 

affixed to packages of tobacco products withdrawn from the market by the manufacturer or importer 

$4,553,148.33. 
36 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 37 

Detailed statistics covering the manufacture dud removal of manufactured tobacco, snuff, cigars, and cigarettes, the receipt and shipment of leaf tobacco, and the removal of cigarette papers and tubes 

will be found in tables which appear in the Appendix. 

Capital stock tax.— Collections of delinquent capital stock tax during 

the year amounted to $1,597,470. 

As a result of the review and audit of returns, 8,445 assessments 

were made, involving tax, penalty, and interest in the amount of 

$424,607. 

Number of capital stock tax claims received and disposed of during the fiscal year 1947 

Refund Abatement Uncollectible Total 

Num- Num- Num 

her Amount bar Amount bra Amount 

Ig 

Amount 

On hand July 1, 1946 264 $794,726.43 61 $13,371. 19 11 $859.84 

aggVq2686 nit 140.1.4g 

Received 451 366 770. 51 100 50,055.02 129 13,870. 92 

Reopened 27 104, 984. 63 

Allowed 478 215,362. 85 121 40,060.12 117 9,611.M 

t". 

Rejected 118 502,162.38 20 8, 637.97 4 137.06 

On hand June 30, 1947 161 548,955. 74 20 14,738. 12 19 4,982.41 

During the year, a total of $230,006, including interest of $49,621, 

was refunded as the result of court decisions. 

SALES TAX DIVISION. —The Sales Tax Division is concerned with 

the administration of the manufacturers' excise taxes and the retail 

dealers' excise taxes on jewelry, furs, toilet preparations, luggage, etc. 

Collections with respect to the taxes administered in the Sales Tax 

Division are shown in the following table: 

Collections during the fiscal years 1946 and 1947 

Source 1946 1947 Increwe or 

decrease (—) 

Manufacturers' excise taxes: 

Lubricating oils $74, 601, 712.78 $82,014,668.57 $7,412 955.79 

Matches 10, 297, 199. 17 8,413,182. 57 —1, 834, 016.60 

Gasoline 405, 694,550. 72 433, 675, 8667.82 27, 981,317.10 

Electrical energy 59,112, 412.75 63,014,069. 19 3,901,656.44 

Tires and inner tubes_ 118,091, 655.38 174,927, 406.37 56, 835, 749.99 

Rubber articles 125, 435.34 • 20, 281.81 -106,163.53 

Phonograph records 3, 902,192 80 8, 491, 543.44 4.669350.64 

Musical instruments 2, 839, 145. 85 10,151, 338.18 7,312,192.33 

Luggage 15, 304.23 48, 662. 60 38,2$$.27 

Electric, gas, and oil appliances 25, 992,071.90 65, 608„ 224.48 40,116, 152. 58 

Electric signs 56, 289. 82 83,314.58 27,024. 76 

Business and store machines 15, 791,618. 49 25,183,429.44 9,391,810.95 

Washing machines 700.85 .00 —700. 85 

Optical equipment and photographic apparatus_ 21,201,962.23' 36,177,442.37 14,975,490.14 

Electric light bulbs and tubes 17, 780, 746.79 23,179, 762.04 6,399,015. 25 

Automobile trucks 37,143, 631.19 62,098,895.81 24, 955, 264 62 

Other automobiles and motorcycles 25,892, 686.28 264,679, 617.76 178, 786, 981:48 

Parts and accessories for automobiles 68, 870, 508.01 99,932,340. 73 31,061,832.72 

Radio sets, phonographs, components, etc 13,385, 132. 31 63,856, 292 16 80, 471,150.85 

Refrigerators, air-conditioners, etc 9, 229,412. 31 37,352,386. 96 28,122,974. 65 

Sporting goods 7, 877, Mg 71 17,054,041. 99 9,176, 637.28 

s, shells, and cartridges 5, 232,464. 71 9,031, 273.51 3, 798, 808.80 

Pistols and revolvers 61, 23Z 36 384,029.36 322, 797.00 

Repealed manufacturers' excise taxes 1 26 280.00 116, 838.21 —8.441.79 

Total 922, 670,740. 98 1, 425, 394, 70$8.85 502, 723,967.87 

Retailers' excise taxes: 

Jewelry 223,341,986. 98 236, 615, 429.22 13, 273, 442 74 

Furs 91, 706,176 55 97, 480, 959.81 5, 774, 789.26 

Toilet preparations 96 574, 485. 34 95, 542, 308, 76 —32,176 68 

Luggage 81,423,926.46 84, 587, 948. 88 3,164,522 42 

Total 492, 046,068.83 514, 226, 6466.67 22,180, 577.84 

Grand total 1, 419, 716, 809.81 1,939, 621, 355.52 524, 904,545. 71 

1 Includes taxes of $14,664.78 on furs, $10,257.52 on toilet preparations, $356.30 on jewelry, and $1.40 on 

toothpastes and toilet spew. 

1 Includes taxes of $13,862.94 on furs, $2,961.88 on toilet preparations, and $33.39 on jewelry. 

Assessments. —A total of $4,198,992,774, representing 6,125,302 

items, was assessed on 2,767 miscellaneous tax assessment lists, which 

included original and additional assessments of miscellaneous internal 

revenue taxes.' Included in the list were 68,021 additional assessmonth, resulting from office audits and field investigations, representing 

tax of $115,808,967. The interest assessed and paid amounted to 

$13,088,226. 

Field reports and returns. —At the beginning of the year there were 

on hand 73 field reports in connection with the various sales taxes, 

representing additional taxes proposed in the amount of $674,199. 

During the year, 3,611 field reports were received, representing 

$8,342,208 in proposed additional taxes, and 3,543 field reports were 

examined and closed, representing taxes amounting to $7,820,850. On 

June 30, 1947, there were 141 reports covering $1,195,556 awaiting 

additional evidence. Sales and miscellaneous tax returns totaling 

6,440,153, representing tax in the amount of $3,348,904,146, were 

received and examined during the year. 

Claims. —The number of claims received and disposed of by the 

Sales Tax Division during the fiscal year ended June 30, 1947, is shown 

in the following table: 

Number of claims received and disposed of by the Sales Tax Division during the 

fiscal year 1947 

• Refund Abatement lJnoollectible Total 

Claims 

Numbar Amount Amount Numbar Amount Numbar Amount 

Bales taxes: 

Erini 

On hand July 1,1946__ 15,423,257.59 727 $889,373.73 5 $2,861.83 1,408 26,315,493.15 

Received 2,864,916. 51 1,324 1, 154,566. 79 114 74,060. 40 2,806 4,083,542. 70 

Reopened 161,792.17 7 20,080.96 1 3.14 53 181,876. 27 

Allowed 849, 224.92 1,488 717,687. 59 118 76,883. 84 2,681 1,643, 796.35 

Rejected 4,417, 556.12 90 247,094.26 1 3.14 274 9,684, 663. 52 

On handJune 30, 1947_ 3, 173,184. 23 480 1,099,239.63 1 38.39 1,412 4,272,462.26 

In connection with the claims shown in the foregoing table interest 

was allowed in the amount of $124,879, compared with $61,560 

allowed as interest during the preceding year. 

Credit cases. —At the beginning of the year there were on hand 5,779 

sales tax credit cases involving $10,184,496. During the year, 

25,122 cases involving $23,640,049 were received and 29,425 cases 

involving $29,629,364 were disposed of. Of this number, 27,900 cases 

involving $29,543,595 were allowed, while 1,525 cases representing 

$85,769 were rejected. 

Offers in compromise. —On July 1, 1946, there were on hand 5,860 

offers in compromise aggregating $636,117, which had been submitted 

in settlement of civil and criminal liabilities incurred in connection 

with various excise and miscellaneous taxes. There were 23,733 offers 

aggregating $615,352 received, 19,193 offers aggregating $885,040 were 

accepted, 304 offers in the amount of $58,911 were rejected, and 123 

offers amounting to $7,739 were withdrawn during the fiscal year. On 

1 As a matter of administrative convenience, the sales Tax Division completes assessments, schedules 

claims and certificates of overassessment, and passes on offers In compromise for the Estate Tax Division, 

the Tobacco and Capital Stock Tax Division, and the Miscellaneous Division, 
38 REPORT OF COMMISSIONER OF INTERNAL REVENUE. 

June 30, 1947, there were on hand 9,973 offers amounting to $299,779 

under consideration or awaiting additional evidence. 

MISCELLANEOUS DIVISION. —The Miscellaneous Division is concerned with the administration of the taxes on admissions, dues, 

telephone, telegraph, and cable facilities, transportation of persons; 

transportation of property, transportation of oil by pipe, line, safe 

deposit boxes, the processing of coconut and other vegetable oils, 

manufactured sugar, transfers of interests in silver bullion, hydraulic 

mining; the special taxes on the maintenance of coin-operated amusement and gaming devices, and on the operation of bowling alleys and 

billiard and pool tables; documentary stamp taxes; taxes on oleomargarine, etc., narcotics, marihuana; the administration of the 

National Firearms Act and the Federal Firearms Act; and the adjustment of claims for refund of taxes paid under the Agricultural 

Adjustment Act and related legislation. 

The collections of the taxes administered in the Miscellaneous 

Division are shown in the following table; 

Called%ens dnring the fiscal gears 1948 and 1947 

Source 1946 1947 Increase or 

decrease (—) 

Documentary stamps: 

Bonds of indebtedness, capital stock Issues, 

etc $47,392,511.11 $49,105,883.24 91, 713,372.13 

Capital stock sales or transfers 30,363,915.41 21,963,073.30 —8,406,842.11 

Silver bullion, 

 cards 

ullion, sales or transfers 

766, 370.64 

9, 148, 599. 01 

7, 781,949. 78 

1,127 ,062.09 

—1, ,493.86 

9

984

78,463. 08 

Total 87, 676, 396. 17 79,977,968. 41 —7, 698,427. 76 

Oleomargarine: 

Colored I, 891, 521. 98 2,131, 712.17 290,190.19 

Uncolored 1,191, 084.52 1,441,110.03 250,025.11 

Special taxes 1,899,660.61 2,300, 915.60 401,364.99 

Total 4,902,167.11 5, 873, 737.80 941,570. 69 

Adulterated butter 4,978.13 7, 660. 52 2,682.39 

Renovated butter 4, 670.75 2, 680.02 —1, 990.73 

Mixed flour 

Filled cheese 33,855. 75 19, MO. 09 —14,196 66 

Total 43, 509. 63 30,000. 63 -13,50400 

Transportation of oil by pipe line 14.823, 631.:91 16,108,166. 23 2164,63432 

Telegraph, telephone, cable and radio messages, 

etc 221,931, 971.03 240, 156, 560. 23 18,70,589.20 

Leased wires, eta. (telegraph and telephone) 19,960, 904.77 12,590,746.01 —370,1 76 

Local telephone service 145, 688, 926. 61 164,944,261.45 19,255; 84 

Safe deposit boxes 7, 857,166 69 8, 560. 125. 33 702,959.61 

Total 402, 762, 493.94 443,235, 859.15 40, 476,365.21 

Admissions 343, 190,068. 42 392, 873,383.06 40,682414.64 

Cabaret 72,070.898.35 63,349.838. 46 —8,'727,. 059.89 

Dues and initiation fees 18, 899,227.13 23, 298, 768, 96 4,399 .533. 83 , 

Total 434,167,093.90 479, 521, 982 48 46,364,88!1.68 

Narcotics 675, 243.66 772,418.98 % 97,175.32 

Marihuana 18, 632.61 19,170. 99 538.33 

Total 693,876. 27 791, 589.92 97, 713. 66 

Coconut oils, eta., processed 6,443, 457.61 17,313,936. 61 10879,47800 

National Firearms Act 5, 573.32 8,327.87 2, 754.65 

Total 6,449.030.93 17,322,264.48. 0.873,233.55 

Hydraulic mining 

Bituminous coal 34, 261. 35 18,32426 -1A907.09 

Total 34, 261. 35 1E1394.'26 —IA 927. OD 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 39 

Colleetibns during the Peal years 1946 and 1947—Continued 

Source 1946 1947 Increase or 

decrease (—) 

Oise of motor vehicles 

Use of boats 

Bovattg alleys, Peel tables 

Coin-operated devices 

Transportation of persons 

Transportation of property 

Total 

app 

miscellaneous receipts 

Grand total 

$115, 959,852.92 

181,949. 66 

4,011,062. 72 

17,091, 796.45 

226, 749,801. 48 

223,121,449. 98 

Ea, 607.97 

3,064. 91 

4, 467, 983. 20 

20,432,234.06 

244,002,947. 52 

275, 701,414. 68 

—$115;675, 244.45 

—178, 884.76 

446, 980. 48 

3, 390, 438, 61 

17, 253, 198 04 

 55, 579, 964.70 

a114911.71 594, 882, 26234 —39, 263, 649. 37 

56, 731,986.36 

170, 534.26 

59,151, 922.36 

116,326.16 

2, 419, 936.00 

—59, 208.10 

1, 577, 777, 256.63 1, 630, 925, 237.99 53, 147,981.36 

Oleomargarine; adulterated, process or renovated butter; and filled 

cheese.—At the beginning of the year there were 44 manufacturers of 

oleomargarine engaged m business, 34 of which produced colored 

oleomargarine. At the close of the year there were 44 manufacturers 

of oleomargarine engaged in business, 33 of which produced colored 

oleomargarine. In addition to the manufacturers listed, there were 

others who incurred liability to the tax as manufacturers by reason of 

coloring and selling the product. Manufacturers produced 65,959,752 

pounds of colored oleomargarine and 576,446,014 pounds of uncolored 

oleomargarine, as compared with production of 66,410,333 pounds of 

colored oleomargarine and 484,792,191 pounds of uncolored oleomargarine during the previous year. There were 26,504 returns filed 

during the year by manufacturers and wholesale dealers in oleomargarine. 

There were 8,080,008 pounds of colored oleomargarine withdrawn 

without the payment of tax for export, and tax-free withdrawals of 

colored oleomargarine for the use of the United States amounted to 

36,757,858 pounds. 

One manufacturer. of adulterated butter and five manufacturers 

of process or renovated butter registered during the fiscal year. The 

prooluction of adulterated butter amounted to 55,702 pounds, as 

compared with 12,581,402 pounds produced during the preceding year. 

The process or renovated butter produced amounted to 1,017,115 

pounds, as compared with 1,751,116 pounds produced during the 

preceding year. 

There were no manufacturers of filled cheese registered during the 

fiscal year and accordingly there was no production of this product, 

as compared with 4,026,677 pounds produced during the preceding 

year. 

Firearms, under the National Firearms Act and the Federal Firearms 

Act —The collections of taxes during the year under the National 

Firearms Act, including the special taxes, amounted to $8,328. 

The number of licenses issued during the current year, in accordance with the provisions of the Federal Firearms Act, to manufacturers 

and dealers in firearms, was 30,310. 

&ilver.—Section 1805 of the Internal Revenue Code imposes a 

tax equivalent to 50 per cent of the net profit realized on the transfer 

06087-48-4 
40 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

of an interest in silver bullion, subject to certain exemptions and abatements to registered dealers and producers. The collections of silver 

tax during the year amounted to $1,127,062, as compared with collections of $148,599 for the preceding year. 

Field and special squad reports.—There were received during the 

year 8,022 reports, representing additional taxes in the amount of 

$8,426,670, and 7,830 reports amounting to $7,531,144 were examined 

and closed, leaving 312 reports covering $2,216,658 remaining for 

adjustment at the close of the year. 

Miscellaneous claims.—The claims involving the miscellaneous 

taxes, received and disposed of during the fiscal year, are shown in the 

following table: 

Number of claims received and disposed of by the Miscellaneous Division during the 

fiscal year 1947 

Claims 

Refund Abatement Redemption OThoollnotible 

um Amount Nomber ' Ammmt Num 

ber Amount 047 AmDOnt. 

Miscellaneous excise: 

On hand July 1, 1946 1,251 4515,799.39 535 $356,878.41 -J , , 100 271,204.11 

Received 2,863 2, 409, 349.17 1,459 596,168. 20 591 139 676441 

Reopened 45 39, 895.34 2 5,405:90 ' 

Allowed 2,382 218, 029.73 1,346 373, 120. M ma wiam 43 

Rejected 396 367,949. 57 100 199,916. 49 a f,0714.80 

On hand Juno 30, 1947_ 1,381 1,948,504.60 550 384,415.85 155 60,30140 

Miscellaneous stamps: 

On band July I, 1946-_ 314 164, 892.00 61 26, 808. 17 534 $1621117. 84 86 ' 2,421.91 

Received 43, 75E 71 600 839,081.26 4,025. 392, 234. 19 • 365 48,95039 

Reopened 

1,641 

7,731. 00 1 125.00 22 2,339.'75 

Allowed 1.702 92, 646:98 501 289, 165. 69 3,912 356, 23E27 . 329 .M, 964:80 

Rejected 55 97, 095 86 52 25, 358.65 242 65, 690. 34 1 7, 50 

On hand June 30, 1947_ 260 26,627.87 109 50, 990. 09 427 134, 763.10 41 1,440J 57 

Narcotic: 

On hand July 1,1946_.. 39 69.20 3 2.25 2 9.28 2 44 

'Received 148 380.25 16 25.05 87 .1,253.22 .79 224,g 96 

Reopened 

AReje llowcted

ed 166 411.36 17 25.30 87 

c 

07E88 

.20 

6144.25 

On hand June 30, 1947_ 21 38.10 2 75 

Marihuana: • 

On hand July 1, 1946 46,4,PE 94 

Received 2 1,000.00 7 26,809.82 3 25.80 .let 147054.55 

Reopened 

Allowed 3 202.94 2 23. op or Jiro:pi:a 

Rejected 700.00 4 26,666. 91 

On hand June 30, 1947_ 300.00 13 17,305;00 

Silver: 

On hand July 1, 194E_ 14 16,901.66 

Received 92 121,937.98 . 6 , 401. 70 

Reopened 

Allowed 67 101,119.29 4 642.44 

d.c. 

Rejected 3 6, 567.5 

On hand June 30, 1947_ aa 31,152.86 9 759.26 r Coal: 

On hand July 1, 1946_ 2 385.91 2 602 67 __ ....__„ 11 e 1,62t 88 

Received 1 407.21 9 2, 38E-78 43 E 843.34 

Reopened 

Allowed 2 241.55 6 1, 613. 64 51 8,99E01 

Rejected 1 551.57 4 888.64 

On band Jtme 30, 1947_ 1 481.17 x.450.21 

Sugar: 

On hand July 1, 1946_ 98 791, 099. 36 • 

Received 606 16,089, 242 86 1 , 6,66 , Reopened 4 1,491.29 

Allowed 651 4,550,484.26 1 6..ter 

Rejected 21 12, 212, 297.79. On hand June 30, 1947_ 36 119,05246 

Total• 

On hand July 1, 1946._ 1, 704 1,472, 245.86 615 '399, 693.16 538 162,127,12 155 123, 097.30 

Received_ 5,318 18,544,131. 20 2,184 1,08E409.28 4,121 , 394,914.04 11'179 067, 858.6b 

Reopened 59 48,617.63 3 5, 530. 90 22 2, 339.75 

Allowed . 4,903 5,2910178.07 1,941 165, 263. 79 4;005; *7, 879.09 ;111 X609,61208 

Rejected 474 12, 678,597.79 163 259, 338.19 243 65, 692 54 4 1,033.30 

On hand June 30, 1947 1,699 2,094, 623.03 698 467,041. 96 431 135,809.29 213 79,809.72 

REPORT OF. COMMISRIONER OF INTERNAL REVENUE 41 

Miscellanequn erglit cases.—Five thousand seven hundred and fortyone riases, involving taxes of $13, 411,019, were received during the 

year. A OW of 5,861 cases, involving $13,341,085, was disposed of 

by,, the allowance of 5,736 cases, representing $13,330,641, and the 

reiection of 125 eagaes, amounting to $10,444. 

ALCOHOL TAX UNIT 

General junctions.—The Alcohol Tax Unit is charged with the administration of the laws relating.to the production, warehousing, tax-payment, rectification, packaging, and distribution of distilled spirits, 

wines, and fermented malt liquors; the production, warehousing, taxpayment, denaturation, and distribution of industrial alcohol; the 

determination, assertion, and assessment of taxes and penalties on 

such liquors; the investigation of returns covering occupational and 

commodity taxes; the regulation of the manufacture and use of liquor 

Bottles; the chemical analysis of liquors and other products to determine their taxable status and proper labeling; the administration of the 

provisions of the Federal Alcohol Administration Act relating to the 

kegitlation. of interstate and foreign commerce in distilled spirits, wines, 

and fermented Mal, liquors, and the labeling and advertising thereof; 

and with the investigation, detection, and prevention of willful and 

fraudulent violatioris of the internal revenue laws relating thereto. 

• The 'functions of the Unit are classified as permissive, enforcement, 

and basic permit and trade practice. In addition to the headquarters 

office, there are 15 fie'd districts. The supervisors of such districts 

adrininister8 Within their respective districts, internal revenue laws and 

itgulatioris relating to alcoholic liquors and denatured alcohol , and the 

Federal Alcohol .Administration Act. 

PERMISSIVE ACTIVITIES 

Plants and permittees.—On June 30, 1947, there were authorized to 

operate a total of 2,412 registered and fruit distilleries, internal revenue 

bonded warehouses, industrial alcohol plants and warehouses, denaturing plants, rectifying plants, tax-paid bottling houses, wineries, and 

breweries, as compared with 2,456 as of June 30, 1946. This represents a decrease of 44 establishments. As of June 30, 1947, there were 

454,459 wholesale and retail dealers, as compared with 425,618 a year 

ago, representing an increase of 28,841 dealers, or 6.8 per cent. The 

total number of plarits and permittees of all classes, as of June 30 8 1947, 

was 473,699, as compared with 444,663 a year ago, representing an 

increase of 29,036, or 6.5 per cent. A table showing the number for 

each class, as of June 30, 1947, is included in the Appendix. 

Collections.—For the third consecutive year, over two billion dollars 

were collected in Federal liquor taxes on domestic and imported 

liquors (distilled spirits, fermented malt liquors and wines), representing receipts from excise taxes, rectification tax, floor stocks taxes, 

special and occupational taxes, and bottle or container stamps. The 

total collections of $2,474,763,442 during the year represent a decrease 

of $51 401 244 or 2.0 per cent, as compared with collections of 

$A26,164,686 dining 1946. • 

The total colleetions On distilled:spirits alone in the fiscal yeat 1947 

again exceeded one and three-fourths billion dollars, but represent a 
Tax collections Change 

—358, 935, 327 

4-11, az 

—51, 401,244 

42 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

decrease of approximately 59 millions from collections for 1946. 'Sitch 

collections amounted to 70.8 per cent of the total liquor tax collections 

in 1947, compared with 71.7 per cent in the fiscal year 1946. 

The total collections from all domestic and imported liquor taxes 

during 1947 for distilled spirits, fermented malt liquors, and wines Are 

compared with such collections during the preceding year in the 

following table: 

Distilled spirits 

Fermented malt liquors 

Wines 

Total 2,474,763,442 

The total excise tax collections on domestic and imported distilled 

spirits for the fiscal year 1947 amounted to $1,683 741,737, as compared with $1,745,215,807 for the preceding year, representing a 

decrease of 3.5 per cent. 

The total excise tax collections on domestic distilled spirits for 1947 

amounted to $1,562,180,223, as compared with $1,602,135,321 for 

1946, a decrease of $39,955,098, or 2.5 per cent. The total excise taxes 

on imported distilled spirits for 1947 amounted to $121,561,514, compared with $143,080,486 for 1946, a decrease of $21,518,972, or 15i3, 

per cent. 

The total excise tax collections from all domestic and imported 

liquor taxes during 1947 for distilled spirits (exclusive of seizures, 

penalties, etc.), fermented malt liquors, and wines are compared with 

such collections during the preceding year in the following table: 

Total excise tax collections Change 

Fiseal year 

1947 

Piscal yar 

1946

e Amount Per cent 

Distilled spirits: 

Domestic 21, 562, 180, 223 $1,802,135,321 --19th 965,506 .-2,45 

Imported 121,561,514 143,080,486 —24 5114972 —15,0 

Total 1,683,741,737 1,745,215,807 —61,474,070 ,--3. 5 

Fermented malt liquors 664417,516 650,824,037 +10.594479 no 

Wines: 

Domestic 54,290,600 as, 20, Mt —3959,021 1-6. 8 

Imported 2,935,887 2,694,340 +311,1547 +12.0 

Total 57,196,437 60,843,961 —3,647,474 —40 

Grand total 3,402,355, 740 2,454883,805 —54,528,910 —.2.2 

Production of distilled spirits.—During the fiscal year 1947, registered 

distilleries and industrial alcohol plants operated under the provisions 

of War Food Order 141, administered by the Department of Agriculture, controlling the quantities and types of grain used in dist" 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 43 

For the first month of the fiscal year, registered distilleries and industrial alcohol plants were permitted to use grain equivalent to three 

days' mashing capacity in the production of distilled spirits (including 

alcohol) for beverage purposes. Thereafter, the restrictions progressively lessened until the end of the fiscal year, when they were removed. 

The total production of all distilled spirits for the fiscal year 1947 

(by registered and fruit distilleries) amounted' to 315,157,700 tax 

gallons, as compared with 305,066,637 tax gallons produced during the 

preceding fiscal year. It exceeded the highest production of prewar 

years, which was 258,956,886 tax gallons for the fiscal year 1937. The 

production of Whisky for 1947 amounted to 167,994,805 tax gallons, 

as compared with 147,464,516 tax gallons for the preceding year. 

The production of whisky for 1947 exceeded the production in all 

other years except 1936 (223,659,539 tax gallons) and 1937 (223,457,-

850 tax gallons). 

The total production of brandy and spirits by fruit distilleries for the 

fiscal year 1947i which amounted to 45,259,487 tax gallons, was the 

highest production of record. The quantity of alcohol produced for 

beverage purposes by industrial alcohol plants is not available. The 

best available figure is the quantity of domestic alcohol used in production of rectified products, which amounted to 41,764,504 proof 

gallons for the fiscal year 1947. 

The production of each kind of distilled spirits, produced by 

registered or fruit distilleries, for the fiscal year is compared with such 

prodaets during the preceding year in the following table: 

Production of distilled spirits 

Tax gallons Change 

Fiscal year 

1947 

Fiscal year 

1946 Amount Per cent 

tAtisteed distilleries: 

Whis 

$4 . , SI= 

Gin 

Spirits— 

Total 

By (raft distilleries: 

Arend 

Sokoto 

Grand total 

91,931,912 

167,994, 805 

908,083 

1,661,045 

7,859,998 

93, 454 

48,916 

147,464. 516 

1,106,277 

1,551,303 

7,497,402 

83,112,123 

29, 918,631 

+20, 530, 239 

—198,194 

+9, 742 

—137, 404 

+8,19, 789 

—29,8 

8

25,177 

+98,916 

+13. 9 

—17.9 

+. 

—1.8 

+10.6 

—99.7 

269,696, 218 270,650,252 —752,039 

40, 801,611 

4,457,876 

27,410,469 

7,005,916 

+13,391,142 

—2, 598,040 

+48.9 

—36.4 

45, 259, 487 34, 416,385 +10, 843,102 +31.5 

315,157, 700 305. 066. 637 +10,091,063 +33 

Tannid withdrawals of distilled spirits.—Distilled spirits (whisky, 

brandy, rum, gin, and spirits) may be tax-paid in bulk and withdrawn 

from registered and fruit distilleries and internal revenue bonded 

Warehouses, and alcohol may be tax-paid in bulk and withdrawn from 

bnluttrial alcohol bonded warehouses, for bottling without rectificationi

, for use in the production of rectified products, and for nonbeberage purposes. Distilled spirits bottled in bond prior to tax 

$1,810,859,518 

653,549,192 

61,355, 976 

2, 526,164,686 

a s 

+1.7 

—5.9 

—2.0 
44 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

payment are tax-paid at the time the cases 'are withdrawn froth 

internal revenue bonded warehouses. 

The total tax-paid withdrawals of all distilled Spirits (including 

alcohol) amounted to 173,505,111 'tax 0:Wong during the fiscal Tear 

1947, as compared with 178;131;350 tax gallops for 1946, - 

Tax-paid withdrawals of each kind of distilled spirits' for the &cal 

year 1947 is compared with such tax-paid withdrawals for 1946 in the 

following table: 

Tax-paid of (199,illecl5129;(119, 

Tax gaBenis Ghana 

Fiscal year 

1947 

Pisani year 

1946 Amount Per cent 

Whisky: 

Bottled in bond 9,318, 802 0, 958, 690 +t360,112 4 ea o 

Total 

Brandy 

56, 822, 676 

3, 019, 974 

93, 224,912 

4,923,775 11:21? -3&8 

Rum 477,734 705,768 —220,084 —3244 

Gin 6, 764, 080 989, 771 -4295,111 —3.2 

Sbitits 67, 281, 601 55,

6, 

 020, 995 +2, a636 +9:1 

Total 126,361, 095 130;868,191 —4,'507,140 L3:4 

Alcohol 47,1¢4, 096 47,353,159 , 4419,093 

Grand total 173, Eakin '178,131,330 • ' 44,420,* ' —2.6 

Materials used in production of rectified procluote.—The total 4108. 

paid domestic and imported distilled spirits used in the production of 

rectified products during the fiscal year 1947 amounted to 148,628,865 

proof gallons, consisting of 43,692,046 proof gallons of whisky, 57,106,-

092 proof gallons of spirits, 42,285,350 proof gallons of alcohol, and 

5,545,377 proof gallons of other spirits. (A breakdown of domestic 

and imported distilled spirits used in the production of rectified 

products is included in the Appendix.) 

Consumption of distilled spirits.—The total distilled spirits bottled 

during the year (exclusive of distilled spirits bottled for exportation) 

amounted to 195,531,435 wine gallons, of which 170,539470 wine 

gallons were rectified products, 15,559,274 wine gallons were unrectified products (other than bottled-in-bond), and 9,432,691 wine gallons 

were bottled-in-bond distilled spirits. This compares with a total 

of 203,136,986 wine gallons bottled during the fiscal year 1946, consisting of 173,844,597 wine gallons of rectified products, 22,177,559 

wine gallons of unrectified products (other than bottled-in-bond), 

and 7,114,830 wine gallons of bottled-in-bond distilled spirits. The 

total rectified whisky bottled during the fiscal year 1947 contained 

33.4 per cent of whisky, as compared with 36.7 per cent for 1946 and 

40.2 per cent for 1945. 

Stocks of distilled spirits.—The total stocks of whisky, brandy, 

rum, gin, and spirits as of June 30, 1947, amounted to _525,84o/26 

original tax gallons, as compared with 420,262,363 original.tax gall 

Ions as of June 30, 1946, or an increase of 25.1 per cent. Thu shooks 

of whisky increased from 374,072,055 original te4 gallons as of.J]ute 

30, 1946, to 464,825,305 original tax gallons as of June 30, 1947, pr 

24.3 per cent. The stocks of. whisky 4 years old or older amounted 

. , 

REPORT' OF COMMISSIONER'OF INTERNAL REVENUE 45 

to "124,078,735 tax gallons as of June 30, 1947, as compared with 

178,99%970 taigallons as of June 30, 1946, a decrease of 30.7 per cent. 

Specialty denatured rum.—During the year there were produced 

1,036,301 wine gallons of specially denatured rum, as compared with 

1,036,204 wine gallons for 1946. 

Fermented malt liouors.—Production of fermented malt liquors 

during the fiscal year amounted to 87,856;902 barrels, the highest 

production of record, or 3.4 per cent more than the preceding year 

(84;977,700 barrels). Tax-paid withdrawals, also the highest of 

record, were 82,629,441 barrels, or 1.7 per cent more than the preceding year (81,286,821 barrels). Fermented malt liquors withdrawn 

by pipe line for bottling represented 66.4 per cent of the total tax-paid 

withdrawals, as compared with 65.6 per cent in the preceding year. 

Tax-free withdrawala for export were 757,170 barrels, a decrease of 

1,259,977 barrels as compared with the fiscal year 1946. 

Wines.—Produetion of still wines amounted to 169,627,429 wine 

gallons, the highest of record, and 41.7 per cent above the preceding 

year'(119,695,779). Tax-paid withdrawals of still wines amounted to 

102,211,690 Wine gallons, or 5.3 per cent less than in the preceding 

year (107,964,670 wine gallons). Tax-paid withdrawals of domestic 

sparkling wines amounted to 30,984,544 half-pint units, a decrease of 

13.3 per cent from the preceding year (35,720,721 half-pint units). 

Tax-paid withdrawals of vermouth produced at wineries amounted to 

1,916,983 wine gallons, a decrease of 26.8 pet cent from the preceding 

year .(2,619,309 wine gallons). Production of distilling materials at 

winerie s be used at fruit distilleries) amounted to 345,707,766 

wine gallons, the highest prodUction of record, as compared with 

260,240,202 wine gallons for the prior fiscal year. 

- Production of ethyl alcohol.—The total ethyl alcohol production for 

the year amounted to 248,798,639 proof gallons, as compared with 

329386,962 proof gallons for 1946, a decrease of 24.5 per cent. 

Tax-free withdrawals of undenatured alcohol.-The total tax-free 

Withdrawals of ethyl alcohol during the year, consisting of •withdrawals 

fdt denaturation, for use of the United States, for hospital, scientific; 

and educational use, for export, transfers to customs manufacturing 

bonded warehOuseS, and in Pherto Rico for medicinal, beverage, and 

other purposes, amounted to 343,581,274 proof gallons, as compared 

with 408,830',009` proof gallons for 1946. 

The total quantity of ethyl alcohol used for denaturation during the 

Year antoinited to '338;029,989 proof gallons,* as compared with 

393;458,500 'proof gallons for 1946. The total quantity removed for 

use' Of the United States annulated to 2,939,908 proof gallona, as 

compared with 12,751,367 proof gallons removed for 1946. 

There were 'withdrawn during the year for hospital, scientific, and 

educational use a total 01'2,426,401 proof gallons, as compared with 

2,2'17,515 proof gallons for 1946. 

Stocks of undenatured alcohol.—As of June 30, 1947, the Stooks of 

ethAlaleaci tniotinted to 27,016,234 l proof gallons_ , as compared with 

110,538,987 proof 'gallons as of June 30, 1946, a decrease of 75.6 

Prod/Mimi o fdenatured aleohol.—During the year there were produced 147,348;371 wine gallons iof specially denatured alcohol, as• 

compared with 186,657,673 wine gallons for the fiscal year 1946; 
36,395,715 wine gallons of completely denatured alcohol, as compared 

with 26,144,437 wine gallons for the fiscal year 1946. The total 

production was 183,744,086 wine gallons, as compared with the total 

production of 212,802,110 wine gallons for 1946. 

The quantity of specially denatured alcohol used in the manufacture 

of synthetic rubber amounted to 9,259,489 wine gallons for the fiscal 

year 1947, which represents 6.3 per cent of the total specially denatured 

alcohol produced during the year. The quantity used in the manufacture of synthetic rubber for 1946 was 62,671,789 wine gallons, or 

33.6 per cent of the total production for the fiscal year 1946, and 

315,940,167 wine gallons for 1945, or 64.0 per cent of the total production for the fiscal year 1945. 

Assessments.-There were received and reviewed for tax liability 

during the year 8,438 reports of inspection and investigation by field 

offices. The review disclosed that liability to taxes was incurred in 

3,679 of such cases in the amount of $2,542,600. 

During the year there were certified to the Commissioner 783 

assessment lists, totaling 125,810 items aggregating $550,158,159. 

These consisted of 3,647 items totaling $2,534,554 entered by the 

Alcohol Tax Unit and 122,163 items aggregating $547,623,604 entered 

by collectors of internal revenue. 

Claims for drawback of distilled spirits used in nonbeverage products.- 

During the year there were received 4,505 claims amounting to 

$32,782,557, compared with 4,416 amounting to $29,979,730 during 

the preceding year. There were 4,429 claims amounting to $32,641,-

529 allowed, and 41 claims amounting to $50,735 rejected. During 

the prior year there were allowed 4,479 claims amounting to $30,763,- 

663, and there were rejected 64 claims amounting to $228,593. The 

number of claims on hand as of June 30, 1947, was 118, totaling 

$1,263,137. 

Claims for remission of taxes on distilled spirits and wines.-During 

the year there were allowed 2,969 claims amounting. to $3,905,312 for 

remission of tax on distilled spirits, and 320 claims amountlilg to 

$282,275 for remission of tax on wines. There were rejected. 1,017 

claims amounting to $189,735 for remission of tax on distilled spirits, 

and 144 claims amounting to $27,194 for remission of tax on wines. 

Claims for redemption of stamps, abatement and refund of taxeerClaims for redemption of stamps, abatement of assessments, uncoljectible assessments, and refund of taxes, received and reopened . a 

the year totaled 13,261, amounting to $6,622,833, compared witE 

13,172 claims amounting to $10,338,453 during the preceding, year. 

There were allowed 11,060 claims amounting to $5,819,532, compared 

with 13,974 amounting to $6,305,672 during 1946. There leers, 

rejected 1,996 claims amounting to $1,230,853, compared with 1,516 

claims amounting to $3,205,075 the previous year. The number;of 

claims on hand at the end of the year was 1,150, aggregating 

$1,542,921. 

&port claims.-During the year there were allowed„ 842 eleihis 

amounting to $868,712 for drawback of tax on alcohol used in flavoring 

extracts, toilet and medicinal preparations exported; 2,729 claims 

amounting to $6,717,167 for drawback of tax on,distilled spirits and 

wines bottled especially for export and exported, and 28 claims 

amounting to $748 on stills exported. 

Offers in compromise under internal revenue laws.-On July 1, 1946, 

there were on hand 220 offers in compromise, aggregating $15,139. 

During the year, 6,289 offers in compromise aggregating $690,179 

were received, 6,064 offers aggregating $555,506 were accepted, and 

244 offers aggregating $118,179 were rejected; and 67 offers aggregating $13,682 were returned to the district supervisors for further 

investigation. There were 134 offers aggregating $17,951 on hand 

at the end of the year. 

Offers in compromise under Federal Alcohol Administration Act.-

At the beginning of the fiscal year 1947 there were 4 offers in compromise on hand aggregating $2,300. During the year, 88 offers in compromise aggregating $51,350 were received; 81 offers aggregating 

$45,550 were accepted, 4 offers aggregating $1,300 were rejected, and 

1 offer in the amount of $50 was returned to the district supervisor 

for further investigation. There were 6 offers aggregating $6,750 on 

hand at the end of the year. 

Laboratory activities.-During the year the laboratory in Washington, D. C. received 6,498 samples for analysis, as compared with 

7,923 for the fiscal year 1946. Twelve days were spent in court by 

chemists. 

The branch laboratories received 43,070 samples, as compared with 

46,521 for the fiscal year 1946. The field chemists spent 450 days in 

court and 349 days in inspections. Twenty-one per cent of the 

samples examined in the field were narcotics. 

During the year the laboratory in Washington, D. C., collaborated 

with the Association of Official Agricultural Chemists in developing 

and selecting methods of analysis for official adoption, and with the 

Committee of Revision for the Pharmacopoeia of the United States 

and the Committee on National Formulary. 

The study of the storage of whisky in plywood barrels which started 

late in 1945 was continued. 

Field inspections.-Field examiners, operating directly from the 

Washington office, continued the inspection of field offices for the purpose of improving efficiency in the determination and collection of 

liquor taxes. As a result of such inspections and suggestions made 

by supervisory and other field employees contacted, various recommendations were made for the improvement of the service. 

The amount of supervision required for plants and permittees continued at a high level, since the magnitude of all authorized operations 

remained large and, at the same time, many post-war changes were 

being made involving permits, construction of plants, and methods of 

operation. During the fiscal year a total of 319,063 inspections were 

made by field offices, of which 5,570 were original inspections, 25,908 

were special inspections, and 287,585 were scheduled inspections. 

A total of 29,572 applications, notices, bonds, consents of surety, 

plats, plans, and other documents required by law and regulations to 

be filed in connection with new establishments, changes m premises 

and equipment, and discontinuances were administratively examined. 

Other statistics.-Regular monthly and annual statistical reports 

and releases concerning the activities of the Alcohol Tax Unit were 

issued. Considerable work was devoted to the preparation of statistical reports for other governmental agencies. Statistical tables giving detailed information covering plants and permittees, production, 

46 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 47 
48 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

withdrawals, and stocks of distilled spirits, alcohol, fermented malt 

liquors, and wines, claims, label activity under the Federal Alcohol 

Administration Act, and enforcement activities are contained in the 

Appendix. 

Administrative procedure.—During the year continued improvements were made in the administrative procedure relating to operations, transactions; and inspections of plants and permittees. Many 

report forms prescribed for use by the industry and Government 

officers were simplified. 

During the year regulations -were promulgated prescribing new 

procedure in respect to the denial, issuance, revocation, suspension, 

and annulment of basic permits under the Federal Alcohol Administration Act and section 3114, Internal Revenue Code, and the separation of duties of those participating in Bureau decisions in regard 

thereto, in pursuance to the requirements of the Administrative 

Procedure Act, which became effective on December 11, 1946. 

Effective May 1, 1947, the exemption from the lien provisions of 

sections 2800(e), 2814, and 2815(b), Internal Revenue Code, heretofore authorized for fruit distillers, was terminated by a Treasury 

decision. Fruit distillers are now under the same requirements as 

registered distillers with respect to the protection needed to secure 

the Government's lien for taxes incurred as a result of the production 

of distilled spirits. 

In order to facilitate payment of rectification taxes and also to 

reduce the demands upon the time of Government officers, provision 

was made by Treasury decision for the payment by means of stamps 

of rectification taxes on products to be bottled. Heretofore, proprietors were required to submit bottling tank forms to storekeepergaugers for verification, submit the verified form with the remittance 

to a deputy collector, and return the receipted form to the storekeepergauger for release of the spirits. Under the new procedure, proprietors may purchase stamps in advance, cancel and attach the exact 

value of stamps to the bottling tank form, and obtain from the storekeeper-gauger, after his verification and cancellation of the stamps, a 

release of the spirits to be bottled. 

There was eliminated by Treasury decision the use of transfer 

stamps on all containers. of industrial alcohol transferred in bond from 

one bonded warehouse to another, or to a denaturing plant, as there 

is sufficient protection to the revenue without the use of such stamps. 

The elimination will save considerable time required by storekeepergaugers to fill in the necessary information, and will effect a saving in 

the cost of manufacture. 

BASIC PERMIT AND TRADE PRACTICE ACTIVITIES 

Permits.—The. Federal Alcohol Administration Act requires that all 

producers (other than brewers), importers, and wholesalers of alcoholic beverages secure basic permits. TIM number of outstanding 

basic permits of all classes has shown an increase from 16,094, the 

number in effect on July 1, 1946, to 18,053 on June 30, 1947. The 

major portion of this increase was in the wholesaling and importing 

fields. There is included in the Appendix a table reflecting permit 

activity under the Federal Alcohol Administration Act during the 

year -and the number of permits of each class in effect on June 30,t1947. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 40 - 

Labels. —The Federal Alcohol Administration Act provides that no 

bottler or importer shall bottle, or remove from customs custody for 

consumption, distilled spirits, wine, or malt beverages unless the 

bottler or importer upon application has obtained and has in his 

possession a certificate of label approval or certificate of exemption 

from label approval covering such products. Beginning with the 

cessation of hostilities, activities in this field have continued to show 

substantial increases, and during the year a total of 29,241 applications for label approval were received, as compared with 26,894 during 

the previous fiscal, year. A table is included in the Appendix which 

shows the volume of work handled in the label field during the year. 

In order to improve the effectiveness of the labeling regulations andto make them more directly applicable to current conditions and 

practices in the industry, steps were taken during the fiscal year to 

amend the labeling regulations, governing both wines and distilled 

spirits, in a number of important respects. Public hearings, required 

by statute, were held in Washington and San Francisco during 

January, 1947, on some 50 proposed amendments to these regulations. 

Advertising. —In the enforcement of the advertising regulations 

promulgated under the Federal Alcohol Administration Act, the 

Division reviewed 113,834 advertisements appearing in 26,257 publications and took appropriate regulatory action in 2,130 cases 

involving various types of irregularities. Radio continuities numbering 20,700 and 3,274 pieces of point-of-sale material were also reviewed. 

Nine cases involving more serious types of irregularities were closed 

upon the submission of appropriate offers in compromise. 

Trade practice. —There was substantially increased activity, in the 

trade practice field, marking the return of competitive conditions 

following the seller's market situation of the war and early pose-war 

period. Permit revocation or suspension proceedings, were, instituted 

in only four cases involving trade practice infractions but suitable 

offers in compromise, reaching quite substantial figures in some cases, 

were accepted in 64 instances. 

The Bureau's Nation-wide investigation of "tie-in" sales of distilled 

spirits, and the return to competitive merchandising following decontrol of liquor prices, have together drastically curtailed this unfair 

trade practice, a violation of section 5 of the Federal Alcohol Administration Act. During the fiscal year, 1,146 retail liquor dealers were interviewed and 225 made statements involving 7 wholesalers in 

"tie-in" practices. Inasmuch as the Bureau's purpose to.eliminate 

"tie-in" sales had been accomplished, steps were taken during the 

fiscal year to dismiss the 359 citations of permits resulting from such 

violations. Stipulations were entered into by 379 wholesalers. 

tnterlocking directorates.—Applications for the approval of interlocking directorates and officers under section 8 of the Federal Alcohol 

Administration Act are dealt with directly by the Unit's Washington 

office. During the year, 136 applications were received and acted 

upon, as compared with 130 during the previous year. 

ENFORCEMENT ACTIVITIES 

Seizures.—During the fiscal year, 6,053 illicit stills were seized, 

together with 2,392,252 gallons of mash, 85,859 gallons of, illicit 
50 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

liquors, 19,435 gallons of tax-paid liquors, and 1,209 automobiles and 

trucks. The appraised value of the property seized was $1,717,254. 

Arrests and prosecutions.—There were 7,864 persons arrested for 

liquor violations. Recommendations were made for the prosecution 

of 7,233 persons in Federal courts in Alcohol Tax Unit cases, a decrease of 928, or 11.4 per cent, as compared with 1946; 5,758 persons 

were indicted, 4,893 persons were convicted, and as of June 30, 1947, 

3,898 persons were awaiting grand jury or trial action for internal 

revenue liquor law violations. 

Applications for pardon and parole.—During the year, 31 applications for pardon and 794 applications for parole were examined and 

- reports submitted. 

Transportation of liquor into dry territory.—In connection with the 

enforcement of the Liquor Enforcement Act of 1936, relating to the 

introduction of tax-paid liquors into dry States, 84 vehicles and 4,585 

gallons of tax-paid hquors valued at $166,847 were seized, 106 persons 

were arrested, 89 persons were indicted, and 84 defendants were convicted. Only two States passed the enabling legislation entitling 

them to protection by the Federal Government against importation 

of spirits from other States, and the Oklahoma Legislature repealed 

the enabling legislation, effective April 24, 1947, leaving Kansas as 

the only State now entitled to protection under the Liquor Enforcement Act of 1936. 

Floor stocks tax violations.—There were 77 floor stocks tax cases 

perfected during the fiscal year, involving the seizure of 365 gallons 

of tax-paid liquors valued at $4,749. Taxes and penalties amounting 

to $71,911 were recommended for assessment in these cases. Offers 

in compromise in the amount of $49,153 in lieu of criminal and/or civil 

liabilities were accepted by the Department of Justice. 

Violations resulting from shortage of distilled spirits.—Investigation 

continued of the falsification of Record 52 by wholesalers and violations 

of the terms and conditions of permits under the Federal Alcohol Administration Act, and particularly of liquor sales at overceiling prices. 

"Side money" was traced and the transactions analyzed for income 

tax purposes. During the year, 27 such investigations of taxpayers 

and permittees were undertaken, 39 cases were submitted to United 

States attorneys, 51 persons were indicted, and 49 defendants convicted. There were seized 5,865 gallons of tax-paid liquors having an 

approximate value of $88,719. Investigators have traced cash "side 

money" payments in black market liquor cases (exclusive of brewery 

cases) totaling nearly $25,000,000 as of June 30, 1947. 

Joint sugar program with Office of Price Admmistration.—Effeetive 

at midnight June 11, 1947, sugar rationing was discontinued in so far 

as consumers are concerned, and sugar controls were thereafter limited 

to an allocation system applying to industrial users, wholesalers and 

retailers. Throughout the fiscal year, investigators of the Alcohol 

Tax Unit and the Office of Price Administration (succeeded by the 

Sugar Rationing Administration) devoted much of their time to the 

joint program for the enforcement of the sugar rationing regulations 

and the prevention or detection of diversions of sugar into illicit 

distilling channels or into the black market generally. This program 

was recognized by the Bureau as the best means, so long as sugar 

remained under rationing control, of preventing moonshiners from 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 51 

obtaining sugar, and as offering opportunity to disclose income received illegally by raw materials operators and not reported for income tax purposes. 

There were 5,097 investigations made during the year, leading to 

the conviction of 193 sugar dealers, the suspension of 504 merchants 

from dealing in sugar, and the issuance of 22 injunctions forbidding 

distributors to commit further violations of the rationing law. 

Firearms program.—During the year the Alcohol Tax Unit continued the intensive investigation program designed to bring about 

the registration of the thousands of automatic firearms, such as 

machine guns and machine pistols, entering the country as war 

trophies. During the fiscal year 1947 there were 43,641 investigations 

conducted, resulting in the registration with the Commissioner of 

Internal Revenue of 4,498 automatic firearms, the seizure of 871 

firearms, the deactivation, with the owner's permission, of 2,631 firearms, and the return to the armed services of 322 Government-owned 

weapons. 

TECHNICAL STAFF 

The Technical Staff is the appellate agency established within the 

Bureau of Internal Revenue for the determination of Federal income, 

profits, estate, and gift tax liability. It is an independent organization answerable to the Commissioner and operating under his supervision. In general, its work concerns the classes of taxation over 

which The Tax Court of the United States has jurisdiction. The 

Staff organization is made up of an administrative office in Washington 

and 10 field divisions comprising 36 local offices located throughout 

the United States. The duties of the Staff personnel assigned to these 

field divisions are (1) to determine on behalf of the Commissioner the 

liability of taxpayers who have protested the findings of the internal 

revenue agent in charge prior to the filing of any petition with The 

Tax Court of the United States, and (2) to consider offers submitted by 

taxpayers to settle cases which have been docketed by The Tax Court. 

In performing these duties the heads of the Staff field divisions have 

authority to act as the exclusive representatives of the Commissioner 

in cases within their territorial jurisdiction, except that stipulated 

settlements in docketed cases must be concurred in by representatives 

of the Chief Counsel for the Bureau, acting as division counsel. 

With respect to excess profits tax determinations in any case, the 

Technical Staff's otherwise exclusive jurisdiction is subject to the 

authority of the Excess Profits Tax Council over issues arising under 

section 722 of the Internal Revenue Code. Subject to the authority 

of the Commissioner of Internal Revenue, final jurisdiction within the 

Bureau of all issues arising under section 722 is vested in the Council. 

The Council has no jurisdiction over any issues arising under any other 

provisions of the internal revenue laws. The consideration of issues 

arising under section 722 under a procedure separate and apart from 

that applicable to issues arising under other provisions of law was concluded advisable because of the distinctive character of section 722. 

In all cases not before The Tax Court the Council's findings are controlling. In cases before the court the Technical Staff still retains 

jurisdiction but will refer all applications and claims under section 722 

to the Council and will not disturb its findings with respect thereto 
52 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

except in unusual circumstances and then only with concurrence of the 

Council. (Paragraphs 3 and 11 of mimeograph, R. A. No. 1529, T. S. 

No. 454, dated July 31, 1946.) 

Field operations.—The operations of the Staff field divisions fall 

into two main classifications: (1) contested income, profits, estate, 

and gift tax cases not docketed by The Tax Court of the United States, 

including cases in the pre-90-day status, cases in the 90-day status, 

and cases involving overassessments and claims; and (2) cases docketed 

and pending before The Tax Court. The statistical data summarizing 

the work accomplished by the Staff field divisions are contained in 

tables 106-107 on pages 202-204. 

With respect to contested cases not docketed before The Tax 

Court of the United States, there were 5,158 on hand on July 1, 1946, 

awaiting Staff action, and 642 awaiting action by taxpayers on tattitory deficiency notices directed or sustained by the Staff, or a tal 

of 5,800 nondocketed cases. Receipts and dispositions during he 

year were as follows: 

5, 800 

Received 6, 353 

Total 

Dispositions: • 

Settled by agreement 3, 275 

Defaulted after statutory notice 702 

Petitions filed after statutory notice 1, 043 

Unagreed overassessments and claims rejections 223 

Transferred to internal revenue agents in charge for separation of 722 issues and standard issues 997 

Transferred for other reasons (bankruptcy, etc.) 31 

6, 271 

On hand at the close of June 30, 1947 5, 882 

Of the number on hand at the close of the year, 5,283 were awaiting 

Staff action and 599 action by taxpayers on deficiency notices. In 

addition to the above dispositions, 391 subsidiary cases were closed 

in accordance with the action taken in the respective basic cases. 

Although the inventory of nondocketed cases on hand increased by 82 

during the year, dispositions (exclusive of transfers) during 1947 

exceeded those of 1946 by 664. Case receipts of 1947 exceeded those 

of 1946 by 546. 

During the fiscal year ended June 30, 1947, the Staff field divisions 

directed the issuance of statutory deficiency notices in 1,564 cases. 

The percentage of cases in which a statutory notice was directed by 

the Staff and with respect to which the taxpayer did not take an 

appeal to The Tax Court is higher than heretofore, being approximately 42 per cent, as compared with a previous range of 31 to 35 

per cent and a previous average of approximately 33 per cent. 

During the year 581 so-called 90-day cases in which the statutory 

notice was issued direct by the internal revenue agents in charge were 

&ied by the field divisions of the Staff. The revenue agent was 

sustained in 215 of these cases without an agreement being received 

from the taxpayer and 366 were settled. With respect to the 215 

statutory notices which were sustained, the taxpayers filed petitions 

with The Tax Court in 90 cases and defaulted in the remaining 125. 

REPORT OF COMMISSIONER. OF INTERNAL REVENUE 53 

On July 1, 1946, there were 3,926 docketed cases on hand in the 

Staff field divisions and 3,332 dockets were received during the year. 

Of these docketed cases, 1,978 were settled by stipulated agreement, 

217 were dismissed for various reasons by The Tax Court, and 791 

were submitted to The Tax Court on the merits, leaving a balance of 

4,272 on hand June 30, 1947. In addition to the dispositions summarized above, action was taken on 281 subsidiary cases which were 

closed in accordance with the closing of the respective basic cases. 

For the 8-year period (fiscal years 1940 to 1947, inclusive), Staff 

reports show decisions handed down by The Tax Court in 8,494 

docketed cases. Analyses of these decisions, made currently as they 

were received, show a total of 3,343, or 39 per cent, in which the 

Bureau's position was wholly sustained ;. 3,218, or 38 per cent, in which 

the Bureau's position was partly sustained and partly reversed; and 

1,933, or 23 per cent in which the Bureau's position was wholly reversed. The percentages for the fiscal year 1947, during which the 

Court handed down 772 decisions, were 33 per cent wholly sustained, 

48 per cent partly sustained and partly reversed, and 19 per cent 

wholly reversed. 

It will be noted that the Staff's inventory of nondocketed cases on 

hand increased by 82 during the year and its inventory of docketed 

cases by 346. Comparison with reports for prior years shows that 

dispositions (exclusive of transfers) of both classes of cases in 1947 

slightly exceeded the average for the two preceding years. In both 

instances, consequently, the increased inventories are ascribable to 

increased receipts of cases from the offices of the internal revenue 

agents in charge. With respect to nondocketed cases, these increased 

receipts of standard issue cases have more than offset any decrease 

which resulted from the delegation of authority over section 722 issues 

to the Excess Profits Tax Council. 

With respect to docketed cases, the net increase in inventory is 

primarily ascribable to disproportionately large receipts in May and 

June of 1947. Inasmuch as petitions must be answered by Government counsel and files must be assembled, it was impossible for- the 

Staff to function before June 30, 1947, on most of the docketed cases 

in which petitions were filed in. May and June The net increase in 

inventory of dockets may be ascribable in part to the fact that slightly 

fewer cases were tried in 1947 (791) than in any preceding year since 

decentralization. More cases were disposed of by deficiency stipulations in 1947 than .in any year since 1943 and more cases were dismissed than in any year since 1941: 

The general increase in case receipts and inventories (including 

offers in compromise hereinafter mentioned) appears attributable to 

the substantially increased investigative personnel at the various 

offices of the internal revenue agents in charge, the effect of which 

is now being reflected in greater production at said offices. There 

has been no corresponding increase in the personnel of the Technical 

Staff. The average number of technical, auditor, 

i 

 and clerical employees in the Technical Staff during 1947 was less n each classification 

than on November 30, 1941, preceding Pearl Harbor and the enactment of the Revenue Act of 1942, with complexities greater both in 

volume and character than any ever before experience& Practically 

On hand July 1, 1946 

12, 153 
54 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

all the cases received for some time past involve tax liabilities of the 

war years. This can be expected to continue for some time. 

That Staff settlement standards maintained a relatively even keel 

during the fiscal year 1947 appears evident from the following: 

CASES BEFORE THE TAX COURT 

Cases 

7-year 

period 1940 

to 1946, inelusive 

Percentage Fiscal year 

1947 

Percentage 

Stipulated 

Dismissed 

'Pried 

17, 256 

1,331 

8,023 

64.85 

5.00 

30.15 

1,978 

217 

791 

66.24 

7.27 

28.49 

26,610 100.00 2,996 101 00 

CASES NOT BEFORE THE TAX COURT 

Settled by agreement 27,581 3,275 

8888 1 

Defaulted by taxpayer after statutory notice_ 4,989 

8 

702 

Petitions filed by taxpayer after statutory notice_ ___ 10,1336 1,043 

Unagreed overassessments and claims rejections 2, 745 228 

48,151 100.00 5,243 100.00 

In the Commissioner's annual report for 1946 it was stated that of 

all the cases handled by the Technical Staff which were subject to 

petition to The Tax Court, approximately seven out of eight cases 

were closed without the necessity of trial, leaving but one in eight 

actually tried before the court. This average was maintained during 

1947. 

All case dispositions are strictly upon the merits of fact and law. 

A settlement upon the basis of nuisance value to either party is prohibited by published rules of the Staff. There is not and never has 

been a Staff policy requiring taxpayers, regardless of merits, to concede some or any fixed percentage of the disputed deficiency in order 

to effect a settlement of a case. 

Under established policy, no case closed as the result of action by a 

field division of the Staff will be reopened under post-review by the 

Washington headquarters office unless the disposition involves fraud, 

malfeasance, concealment, or misrepresentation of a material fact or 

an important mistake in mathematical calculation. There has been 

no breach of or departure from this policy by the Staff over the eight 

years 1940 to 1947, inclusive, during which time 30,856 nondocketed 

cases have been dosed by agreement as a result of Staff field division 

action. 

Coordination of field activities.—A central group is maintained in the 

Washington headquarters office of the Staff to examine and analyze 

the work of the 10 field divisions in order to maintain uniformity in 

procedure and consistency in treatment of taxpayers by all field divisions. This coordinating group, comprised of several coordinators, 

each with one technical advisor as chief assistant and other technical 

employees, operates under the direction of the Commissioner, through 

the head of the Staff. The action taken by the field divisions in nondocketed and docketed cases is post-reviewed by the Washington 

headquarters office, including not only cases settled but also decisions 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 55 

in unagreed cases. In this way field operations are scrutinized and 

changes and suggestions made for the future guidance of the field 

offices. 

The Washington headquarters office is responsible for establishing 

and improving the procedure for the handling and control of cases in 

the field in conformity with the procedure in effect in the other offices 

and units of the Bureau. In this manner general operating policies 

are determined in Washington for the benefit of the field offices both 

as to technical matters of general interest and as to matters of administrative practice. 

Records are maintained for reference purposes and quarterly reports 

of the work of the field divisions are examined and consolidated in 

Washington. Details and transfers of personnel between divisions are 

arranged by the Staff headquarters office. 

Compromise, extension of time, and closing agreements.—The field 

divisions of the Technical Staff consider offers in compromise of liability in income and profits tax and certain other types of cases, except 

where criminal prosecution, court proceedings, or delinquency penalties only may be involved. The head of each field division has final 

authority to reject any such offer or to recommend its acceptance by 

the Commissioner. These rejections are post-reviewed by a central 

compromise group in the Staff headquarters office in Washington. 

This group also assists in the coordination of field procedure and in 

determining operating policy in compromise matters. The Washington 

office of the Staff also considers applications for extension of time 

within which to pay income taxes, and reviews for the Commissioner 

final closing agreements executed under the provisions of section 3760 

of the Internal Revenue Code. 

There were 649 compromise cases on hand July 1, 1946; during the 

year, 1,075 cases were received and 863 cases were disposed of, leaving 

861 cases on hand June 30, 1947. There were 4 extension of time cases 

on hand at the beginning of the year; 156 were received and 159 disposed of, leaving 1 case on hand June 30, 1947. With respect to closmg agreement cases, the number on hand for review 'Tull 1, 1946, 

was 19; 124 were received and 109 disposed of, leaving a balance on 

hand June 30, 1947, of 34 such cases. A summary of work done on 

compromise, extension of time, and final closing agreement cases is 

shown in table 108 on page 204. 

OFFICE OF THE CHIEF COUNSEL 

The activities of the office of the Chief Counsel for the Bureau of 

Internal Revenue include the defense of all Federal tax cases appealed 

to The Tax Court of the United States; the review of refunds, credits, 

and abatements in excess of $75,000; consideration of various administrative and internal revenue tax matters referred to that office by 

the Secretary of the Treasury, the Commissioner of Internal Revenue, 

and other officials of the Treasury Department and the Bureau of 

Internal Revenue in Washington and in the field. They include also 

the preparation, at the request of the Department of Justice or of the 

United States attorneys, of data for use in the prosecution or defense 

of tax cases (civil and criminal) in suit, and compliance with requests 

for assistance in such cases; and the preparation, revision, and review 

766087-48-5 
56 HEl'OIlT OF CO,,-r .\USSIO:V l~R OF I NTJo;HKAL REVEN UE 

of regulnt.ions, Treasury deeisiolls, (llimcogr'nphs, and l'ulinl:,"S for the 

f:{uidnnce of thl1 officers nnd cmployC'C's of the Bureau of Intrl'nlll 

HCVl;nul' nnd ot.ll(~rs con(,(,1'1I0I1. The office i::,; IlHHle up of the Chief 

Counsel's Committee, the EngiIW(\rS und Auditors Sec.tion, nnd eight 

divisions, viz, Alcohol Tax, ApPl':tls, Civ-ji, Clnims, Intcrpr'etativ(! 

Legislation and RcgulntioIlR, Penni, ll.Jld l{PYiC'w. The supplement,ni 

legill staIr, which WllS established in t.he field ill connection with M.le 

tax evasion drive for the handling of cases in which recommendutions 

for criminlll prosc?ution have been made by the investiglltiVl'. staff, 

vms explwdl'd dUJ'mg the yellr so thnt, at the rnll of the year, t,hol'(' 

were in operution foUl' 1'('gioua1 ofrkeR located in New York, Chicago 

So,n Fmnci~co, llJld At,lallta, nud smllllN district offices ill Bost.on: 

Philild(;lphifl" Kluisns City, St. I'twl, flll(l Los Ang-elcs, This deCt\H. 

tl'ulizll"tion of the prnn,] work of thr ollieI' T)(,l'IlIits th~ closest CooPC'l'ULion with tho invesLigati\"(\ stufl' ill til(' fkld nnll hilS ulrelldy ]'('sll1t('d in 

u substfUitial inrrense in the llumb('l' of erimiunl CI)SCS handl('(l. It is 

ll.lso eonducivr to closeI' 'coopcrntion betwcen I,he Pc·n,.l Division 

at.t,onwys amI the Ullited St~ttes at,tomeys, thC'J'c\b,f hu\iliU'l,ting the 

prepnrn.tioJl and thn kin,l of (,I'i minul cases in the courts. Furthe'rmore, decrnt.ntlizltti.on is ITIOl"e ltdvnntngeous to tltxpnycrs in that it 

brings the fltrilitips of the Division closer to them, A dctnikd statement, in stl1tisticnl form, of the work handled by certain of. the diYisiong will be' found in thC' stn,tist,ical tables in t,hc Appendix under the 

heading "Office of Chief Counsel." 

CHIEF COtTNSEr.'S CO:.\IMI'l'Tr:J::.-The cornmiUee, consist,ing of three 

meml)(\rs, sl'rves in llU Mlvis())'y capitcit,y to the Chief COUJlsel and his 

principnl l1.ssisLttnts, who rl'fer to it euses from n.ll divisions of t.l1C 

office.. The commit,t,ce considers these ruses fl,nd makes wTitf,eIl r('commcndat ions itS to their proper disj)osil,ion. The commit.tee is also 

dunged with th(~ fhud review of cnses involving ('ompl'OInis(~s nnd 

closing ngr('emollts pn'vious to t.heir lwing SCllt to tho Secl'etary of tho 

Treasury fol' his l1pprovnl, tUld with the consideration of claims for 

rewn,rd under section 34();~ of t,lw ROYis('cl Statutes ntHl sC'ctioll 3792 

of t,he Intel'llul Revenue Code. At the hrginning of the nscl11 year 1947 

the committe'e 1ll1d on hnnd (exclusive of l'('wltrcl da,irns) 57 Cfises; 

during the )'C'm' it l'ecriv('d 1,780 find e!os('(! 1,780, 100wing 51 pending 

at the dose of tIw yelll', 

Claims for reward fol' infol'll\H.l,ion rela t,h'c to viola.tions of interJU\1 

revenue laws were fill'd lUHl dispos(;d of dming Uw yenr as follows: 

l>ending July 1, 1946, 750; /ll'psent,cd 01' l'cop('Ill'd during yenr, 703; 

disposed of' during :"(':11', 174; pending .June 30, HJ47, 1,279, Of t.l,lC 

clallTIS disp()~ed of, :3:3 W('l"(,l 1111o\\'ed in It tokl.! SUIIl of $!)O,646 and paid 

d1ll'ing the fiscal year, Thc claims p('ndil1~ at thc' cilli of the year l\re 

awuiting the closing of the tl:~x cuse:;: LO which tIlp)' l'datl', the receipt 

of I"ccommrn<!ntions of the field officl'l's of t,he BurclIll, 01' I1dministra· 

tive aetion in Wilshingtoll. 

ENGIKEERS ,.\l';D AUDITORS SIo;CTION,-'I'his scct.ioll, consisting of l\ 

group of I'nginc('rs, ItCcountallt!;, nnc! uudjt()r~ Opel'll ting dirl'ctly 

un(il-I" [,he Chid Coullsd, furnishes fedmi('lll lldYice ltnd il.ssisLnnet; t,o 

the respect-ive divisiOlIS, pnrticulllrly iJi lit.ign t,pd C/LSI'S, and to ~h~

D('l)m'tm~'':lt,of .Just,icp, in t:O!IJH:ct,ioll \~'ith cu~('~ iJl"olyin~ l;nginN\rUl~

all( u.url!tmg ]>l'qblenls, prmclpllily 111 thl' fwlds of llCt'OllUtUJlC~I 

dcprl'cilttioll: :tJltl YilhllLtion... During the yellr the 81'('t.ion rendCl'l\( 

HEPOR!' OF COMMISSroKER 01" INTERNAl, H1eVENUE 57 

q

nr - , 

~IIII

to

... 

of

,

such nssistllIlcP in 2~6 cuses, lteted ~)H rel'e~CrellC(' of 49 CnSI$ Jlrevjousl~y

)od.ed nnd supplied cxpnt l,est.unony Ul 10 Cfises, 

1l1.\J,COl::OL TAX ,DlVI~ION.·-'l'his. (!ivisi(~ll hU1lclles the legul work 

'l!';I'lI" ill cOIlne!:tIOIi WJth the ndmllllstratJOIl lllld enforcement of the :::- I' I I . . (I' I I I' tl'rWd l'(.'Yl.l!1UC 1</1101' /1\\'15, t.}(' prOV1SJOIlS ot. 1('[' t,lun t lOse 1'0 n tlllf:: 

hlxes, lic:ellse~, Iwd, r'cgistra.t!on) of ~~l\:) illternul revenue law~ find 

other statutes, llldudll.lg t,he I'edcl:ul ~'II'I'urms Act, llnd the Act of 

August, 0, 1,939, rdutlllg-.to cc~tltlll hrcurIHs; t,b.e Fedcl'l111\lcohol 

AdmillistrlltlOn Ac.t.; the Liquor hnfon:ement Act of 1036; tho 1- ecleml 

Turt Olaims ~\('.t m so luI' 1115 empl~y('('s of tht.: Bt~refiU of 1~1 tCI'J111.1 

RoY('nlle art>. lIwolvcd (except t,lw 611111 dctl"l'IlUlllltlOll of chums fOl' 

$500 01' moro or involving 11lI 11SllIII , 01: nov~1 ques!,i,ons of la~\'), and 

!'lpdiflllS 2:38 2:~9, and 240 of t,he Cl'lJllIllIlI (oele, I he work meillcit's 

the pn'jlfirnfion ;)f opiniolls und briefs rplating to a:ss~\SSmellt, ('oll~ctioll ubn tellwnt, llnd refund of hquor t axf'S nnl.! penHItl('l;; compromIse 

of ciVil und ('Iimiulil linbilit,ies; tho rNnissioll or mitiglltion of f/)l'­

f(\itun's' nlld tIl(' scf,t!cment of claims, The diyj,;ilJIl pn'pures citatiolls 

rC\'ol((~ industl'inJ und derlilt'lII'ed aleohol permits, plll'ticiputes in 

permit hClll'in~" lHld in t~]() J'l'''.il'w of r~vo('ut,ion records? Ilnd performs 

similol' work lTl connectlOll wit,h the ISSUnnCl', suspenSlOll, und rcvo­

(~ation of lwrmit,s undl'r the .Fedl'ml Alcohol AdmillisLra tion Ad. 

It fl:"sists the DC'pltl't.ln(~Jlt of Justil'H in civil n,nd cl'iminnl cases Hnder 

t.h(' lnws in cOUlll'ct.ion wi th which its Ipgnl work llTises; gi\'cs leg-Ill 

advice to the Dl'J)uty CommissiollC'l' of the Alcohol Tux Unit, district 

supt'f\'isol's, nnd ol,hel' of[icinls on ljll('stiollS in\'olving intorprctlltion 

or ('onstruction of snid Inws; lind r()"iews all C:Ol'J'('spondoncc pn'pnred 

in the Altobol Tn.x Unit. iJl\'01"ing leglll q Hest,ions. 

Work performed by this division, ill Washington nIHI in the fidel, 

during MlO yenl' inl'l\Hlet! prl'plll'ution of' 4,08a JIwmOrnndll, 102 brie~fs,

6,68G opinions, 2l'i4 lib('b, nlld 10 indictmcnis. In connection with 

alcohol und FedNul Akohol Adminisf,rlltion ponnits, t.he division pl'epnred 27 dl'ninls of flpp1il'lltiollS, ()4 llot.ic('s of tontcmplnted ([enillIs 

llpplicntiollf;, 16·8 cito,tions for revocation lind suspension, tlllt! 

~96 orders ill sllsp<:'llsion uno l'l~Yocllt,iou plOec('dings, and pltrt.icipatcd 

10 54 hel1rings, Review work included 2,!)70 ('nso reports nnd 6,.528 

c~mpromisl' ('IIS<:'5, In addition, 1W·pctit.ions for rernission or mitigatIOn of forfc·itul't's w('re ('Xlllnincd nlld fl1111l1y ]lossed upon, 

Al'I'K\LS DIVlSION,-'1'his division hilS eharge. of ull GllSCS inYolyin~

1lltO~W, ('Xt'C'ss profits, unjust (-'Ilriehmellt, 0stnte, IUHl gift tuxes 

Pl1lldmg before Tlw Tnx Court of the DlliLed Sttt-tes. Counsel 

os!o\iglled to the YSlj'ious fidd oHicl's, which Wl'rc crC'!ttod lIndrr t,ho 

dC('('1I tl'lllizl1 t.ion prognlll1 of thn BIll'l'tHI of 1n torulll Reyclllw, propurc 

~ll!\wl'r~ ~.o 'pC't.itiolls fik·d with TI:w Tux .(:O\l"~' nnd lld vise tl.IC v~ll'ious

~.tn(f <II\ ISIOIIS lIpon Il'gol questlolls nI'lSIlJ~ lJl the detel'll1miltlOll of 

lllCoTlle, profit.s, estnte, llntl gift tl1X lillhilit,v, All PI'()pos(~d settlelnt.'lIts arc COJl('UlTeti ill by ('OUIlSe!, COllllsc! nlso hll\'e exdusinl 

liuthority to rppl'espnt till' COHuuis!ioiol1t'l' of 11lf,l'l'1J1l1 Uevcnuc in the 

(~f~'I!sO of nIl ('uses set, for hel\rill~ bdol'c Tho Tnx Court, This 

(~I\')~IOh nlso hilS a genel'lll SllI1I.\.',:isioil of the PI'I'])IWtltioll of the 

f~llt~'~1.~.s of t.1\(~ j'('('ortls. 011 revil'w ill ,nil ~:)5('" \l'h('l'C'~ll or" filed pl'tit,iolls 

,I' 1l\1~'W by th'l UllItl·d Stott's ('II'C'lIIt courts ot appl'uls, III such 

ill';l('I'f'rltng~,\\,11('1'0 the C\~llImissiol.. e~ ~)f lnll'r!inl Hpv(muc is \lPtit.iOlWl', 

liS duty 18 perfOl'llH'd III the dlVISIOIl, subject to npproYal by tho 
58 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Department of Justice; in cases where a taxpayer is petitioner, the 

division has sole charge of the preparation of the record. 

CIVIL DIVISION.—The work of the Civil Division includes the 

determination of the Bureau's legal position, and the preparation of 

law and fact letters for the Department of Justice, in all actions 

brought by taxpayers to recover taxes and for injunctions in the 

Federal courts, and also in actions brought by the Government 

against taxpayers, transferees, bonding companies, and others. The 

division also assembles the evidence, obtains witnesses, and assists 

at the trial of cases when requested by the Department of Justice. 

Stipulations of facts for the use of the Department of Justice and for 

submission to the courts in actions in the district courts and in the 

Court of Claims are examined and approved, modified, disapproved, 

or new stipulations prepared. The Bureau's legal position is determined also for purposes of institution of suits, appeals from adverse 

decisions, petitions for certiorari, and compromises of civil cases 

pending in the courts. The division also acts in an advisory capacity 

to the administrative officers in the collection of taxes generally. 

It also handles all cases in which liens for taxes are involved in 

mortgage foreclosure actions pending in Federal and State courts, and 

considers all applications for the release of Federal tax liens and the 

discharge of property from such liens which is permissible under 

sections 3673 to 3677, inclusive, of the Internal Revenue Code. 

CLAIMS DIVISION.—The Claims Division is comprised of four sections: Processing Tax, Reorganization, Bankruptcy and Receivership, and Compromise. 

The Processing Tax Section has jurisdiction over all matters involving processing, floor stocks, compensating, and custom processing 

taxes, as well as over unjust enrichment tax matters not within the 

jurisdiction of any deeentralized office. It represents the Commissioner of Internal Revenue in all cases before The Tax Court of the 

United States involving refunds of amounts collected under the Agricultural Adjustment Act, as amended. The section has the same 

jurisdiction and duties in matters involving Titles III, IV, and VII 

of the Revenue Act of 1936 as have the Civil, Interpretative, Legislation and Regulations, and Review Divisions, and the Reorganization 

Section and Bankruptcy and Receivership Section of the Claims 

Division with respect to questions involving income, excess profits, 

capital stock, estate, and miscellaneous taxes. The section prepares 

records on review in all cases wherein the Commissioner files petitions 

for review by the United States circuit courts of appeals of final decisions of The Tax Court of the United States involving refunds of 

amounts collected under the Agricultural Adjustment Act, as amended. 

In cases involving such refunds, in which petitions for review are filed 

by taxpayers, the records are subject to the approval of this section. 

The Reorganization Section is charged with the duty of protecting 

the interests and claims of the United States in proceedings instituted 

under sections 77 and 77B, Chapters X and XV, of the National 

Bankruptcy Act, as amended, and arrangement proceedings under 

Chapters XI, XII, and XIII of the Act. In the 228 corporate reorganization and arrangement cases closed during the year, claims in 

the amount of $4,621,338 were filed. Of the aforementioned 228 

cases, 79 cases which involved the amount of $3,999,362 were arrangeREPORT OF COMMISSIONER OF INTERNAL REVENUE 59 

ment proceedings of taxpayers who subsequently went into bankruptcy. The remaining 149 corporate reorganization and arrangement proceedings involved $621,976, of which the amount of $610,547 

was collected. 

The Bankruptcy and Receivership Section handles all legal work 

incident to the protection of the interests and claims of the United 

States in bankruptcy and receivership proceedings. The 927 cases 

closed during the year involved claims of $5,601,621, of which the 

amount of $1,305,074 was collected. 

The Compromise Section is charged with the prosecution of claims 

filed by collectors against the estates of deceased taxpayers, against 

insolvent banks, and in liquidation proceedings, including assignments 

for the benefit of creditors. At the request of the Department of 

Justice, the section assists in trials involving the aforementioned types 

of claims. The 1,500 cases closed during the year involved claims 

in the amount of $6,793,928, of which $4,443,638 was collected. 

INTERPRETATIVE DIVISION.—The functions of this division consist 

of the preparation of letters and memoranda, for the signature of 

the head of the division, the Chief Counsel, the Commissioner, or 

the Secretary, interpreting internal revenue statutes, except such as 

relate to taxes on alcoholic beverages; the review of all correspondence, for the signature of the Commissioner or of the Secretary or 

of an official of his office, containing a ruling or opinion of the Bureau and routed through the Chief Counsel's office for approval; assisting in the preparation and review of briefs to be filed with The 

Tax Court of the United States in key cases; reviewing actions on 

decisions in special cases; reviewing closing agreements covering proposed transactions; assisting in the preparation of income tax and 

other forms; editing, the material submitted for publication in the 

Internal Revenue Bulletin; and the preparation of opinions and ridings in special cases assigned by the Chief Counsel. Members of 

this division hold conferences with taxpayers and also participate in 

conferences when so requested by the administrative branches and 

units of the Bureau of Internal Revenue or by other divisions of the 

Chief Counsel's office. 

Included in this division is the Digest Section, the functions of 

which are to preserve, digest, and make readily available to the 

members of the Chief Counsel's staff all opinions, rulings, and other 

documents which have been prepared or reviewed by the Chief 

Counsel's office. 

The division began the year with 266 cases'on hand, received 2,333, 

and disposed of 2,243, leaving 356 on hand at the close of the year. 

LEGISLATION AND REGULATIONS DIVISION. —The regulations issued 

under the internal revenue laws, and tax conventions with foreign 

countries, and the reports on legislation introduced in the Congress 

affecting the internal revenue, except such as relate to taxes on alcoholic beverages, are prepared or reviewed in this division. The 

division also considers suggestions for amendments of and additions 

to the various internal revenue laws, and prepares reports thereon 

for the consideration of the Commissioner and the General Counsel. 

It participates in the preparation of income tax and other forms and 

in the drafting of internal revenue laws and tax conventions. 
60 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

PENAL DivIsiox.—This division, including the offices of the regional 

counsel, deals with practically all classes of internal revenue tax cases 

when criminal liability is alleged, including among others income and 

profits tax cases, miscellaneous tax cases, and employment tax cases; 

considers offers in compromise of liability where criminal proceedings i 

have been instituted or recommendations for prosecution have been 

made to the Bureau or by the Bureau to the Department of Justice; 

prepares opinions construing the criminal and percentage penalty 

statutes, and handles miscellaneous law questions involving criminal 

cases. It also prepares opinions as to whether cases closed by agreement under section 606 of the Revenue Act of 1928, and similar provisions of other Revenue Acts and the Internal Revenue Code, should 

be reopened because of "fraud or malfeasance, or misrepresentation 

of a material fact." Whenever requested by the Department of 

Justice, an attorney from this division assists in the prosecution of 

criminal cases. 

At the beginning of the year, 845 cases were pending in the Penal 

Division. New cases numbering 1,311, involving 4,426 tax years and 

over $100,000,000 in tax liability, were received, and 606 cases were 

closed, leaving 1,550 cases pending on June 30, 1947, a net increase of 

705. Much of this work reflects the effect of the Bureau's drive 

during the past two years against "black market" operators and tax 

evaders. The penal work has been performed in close cooperation 

with the Department of Justice. During the year 556 cases, involving 

655 defendants, were transmitted to the Department of Justice. 

Indictments were returned involving 347 defendants. Of the number 

reaching the trial stage for the entire year, 33 convictions were obtained, and 161 defendants pleaded guilty or nolo contendere; indictments involving 23 defendants and 15 cases were dismissed or nob 

grossed; and there were 16 defendants, involving 7 cases, acquitted. 

The cumulative effect of the tax drive which has been made by the 

investigating officers of the Bureau during the past two years is 

beginning to be felt in full force by the Penal Division. This is demonstrated by a few comparisons. The cases transmitted to the Department of Justice during the fiscal year 1945, the year in which the drive 

started, were 165, while in 1947 a total of 556 cases was referred, an 

increase of 237 per cent in the space of two years. In the case of 

convictions, including pleas of guilty and nolo contendere, the number 

during the fiscal year 1945 was 58 defendants, while in 1947 it reached 

a total of 194, or an increase of 234.48 per cent. The number of cases 

received for consideration in the fiscal year 1945 was 494, while in 

1947 a total of 1,311 was received, or an increase of 165.38 per cent. 

REVIEW DivrsioN. —This division reviews overpayments (and in 

some cases overassessments of unpaid taxes) of income, excess profits, 

estate, gift, and miscellaneous taxes proposed for allowance (also 

deficiencies when coupled with tax reductions under review), where 

the amount of the tax reduction in a particular case, whether abatement, credit, or refund, exceeds $75,000. It prepares the reports to 

the Joint Committee on Internal Revenue Taxation required by section 3777 of the Internal Revenue Code, where the overpayments of 

income, excess profits, estate, or gift taxes exceed $75,000, and prepares 

public decisions where the overassessments exceed $75,000. It also 

examines and reviews special cases referred to it by the Chief Counsel 

for the Bureau. The division disposed of 570 cases during the year. 

REPORT CIF COMMISSIONER OF INTERNAL REVENUE 61 

In addition to the above work performed by the respective divisions 

of the office, legal advice and assistance was rendered to the Head of 

the Salary Stabilization Unit, and other officials, on questions involving the interpretation and construction of the Act of October 2, 

1942 (Public Law No. 729, Seventy-seventh Congress, second session), 

as amended. The legal work performed in connection with the administration and enforcement of the Act of October 2, 1942, in the 

office of the legal advisor to the Unit includes the drafting of regulations, preparation of memoranda and opinions relating to such Act, 

the review of letters involving legal questions, and the preparation 

of letters for the signature of the head of the Unit, the Commissioner, 

and the Chief Counsel. The legal advisor also represents the Commissioner in formal hearings before a hearing officer, appointed for 

the purpose of making findings of fact and recommendations. with 

respect to contravention of the Act of October 2, 1942, as amended. 

The year was begun with 6 cases pending, during the year 109 new 

cases were received, and 108 were disposed of, leaving 7 pending at 

the close of the year. 

Operating as a part of the field organization of the Chief Counsel's 

office is a small group of eight attorneys (special assistants) located in 

five widely scattered cities. Included in their functions is the furnishing of legal advice and assistance to the various internal revenue 

officials in the area. They also cooperate with United States attorneys 

in the handling of technical civil tax cases. This group began the 

year with 1,009 cases on hand, received 1,017 and disposed of 858 

cases during the year, and had a closing inventory of 1,168 cases. 

INTELLIGENCE UNIT 

The Intelligence Unit is principally concerned with the investigation, in cooperation with revenue agents and deputy collectors, of 

cases involving alleged evasion of taxes; investigation of charges of 

a serious nature against employees of the Internal Revenue Service, 

and investigation of applications of attorneys and agents to practice 

before the Treasury Department as well as applications of individuals 

seeking employment within the Bureau. 

During the fiscal year 1947, 4,125 investigations were made of 

alleged evasion of income and miscellaneous taxes, resulting in the 

recommendation for prosecution in 925 cases involving 1,332 individuals. There were 190 individuals tried, of whom 182 were convicted and 

8 acquitted. The percentage of convictions was 95.8. Investigation 

of these cases resulted in recommendation for assessment of additional 

taxes and penalties totaling $199,787,798. 

There were 5,079 investigations of applications of attorneys and 

agents to practice before the Treasury Department, and 37 investigations of charges against enrolled agents and attorneys. During the 

fiscal year the Committee on Practice rejected applications filed by 20 

individuals, accepted resignations of five enrollees who were under 

charges, struck the name of one from the rolls, and reprimanded one. 

Character investigations were completed upon 1,553 applicants for 

positions in the Bureau. 

During the fiscal year 95 cases of charges against employees of the 

Bureau of Internal Revenue were investigated, resulting in the separa- 
62 REPORT OF COMMISSIONER OF INTERNAL 'REVENUE 

Lion from the Service of 58 employees and the prosecution of 15, of 

whom 14 were convicted. Forty-one cases of a miscellaneous nature 

were investigated, resulting in the prosecution and conviction of 11 

individuals. 

SALARY STABILIZATION UNIT 

The Salary Stabilization Unit is charged with administering the 

stabilization of salaries under the provisions of the regulations prescribed by the Economic Stabilization Director under the Act of 

October 2, 1942 (Public Law No. 729, Seventy-seventh Congress, 

second session); the regulations as amended pursuant to Executive 

Order 9328; the Act of April 11, 1943 (Public Law No. 34, Seventyeighth Congress, first session); Public Law No. 108, Seventy-ninth 

Congress, first session, approved June 30, 1945; Executive Orders 

9599 and 9651; and Public Law No. 548, Seventy-ninth Congress, 

second session, approved July 25, 1946. 

The number of cases received, processed, and on hand for the fiscal 

year, classified according to the types of cases, are shown below: 

Salary 

adjustments 

Bonus 

adjustments 

Salary 

rate 

schedules 

Appeals Trusts 

Instil, 

 anee Contravention 

DIMS cases 

On hand July 1, 1946 431 44 17 90 4 308 

Received during year 3, 308 433 182 234 3 340 

Total to be disposed of__ 3, 739 477 199 324 7 648 

Disposed of 3, 739 477 199 324 7 512 

On hand at end of year 0 0 0 0 0 136 

Appeal cases not c osed in the regional offices are forwarded to the 

Salary Stabilization Unit in Washington for final disposition. There 

are shown below the number of appeal cases received and processed 

by the Unit for the fiscal year, as well as the number on hand as of 

June 30, 1947: 

Appeals: 

On hand July 1, 1946 22 

Received during year 33 

Total to be disposed of 55 

Disposed of 55 

On hand June 30, 1947 0 

During the first four months of the fiscal year the Unit continued to 

process applications for approval in accordance with revised regulations and policies under Executive Orders 9599 and 9651. The Unit 

also continued its enforcement program in connection with unauthorized salary adjustments. 

Important phases of the work of the Unit. -Under date of November 

9, 1946, the President issued Executive Order 9801. By the terms of 

this order, all controls in effect, stabilizing wages and salaries pursuant 

to the provisions of the Stabilization Act of 1942, as amended, were 

terminated. The Executive order provided, however, that all Executive orders and regulations shall be treated as remaining in full force 

and effect for the purpose of sustaining any suit, action, or prosecution 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

with respect to unauthorized salary or wage adjustments made pi 

to November 9, 1946. As a result of this Executive order, the fin --

lions of the Unit in approving applications were discontinued, but the 

Unit continued its enforcement activities on unauthorized adjustments made prior to November 9, 1946. 

On December 12, 1946, the President issued Executive Order 9809. 

By this order, the functions of the National Wage Stabilization Board, 

under section 5(a) of the Stabilization Act of 1942, as amended, were 

transferred to the Department of the Treasury. These functions, in 

turn, were transferred to the Commissioner of Internal Revenue by 

Treasury Decision 5553, dated March 7, 1947. 

The functions, duties, and powers of the Secretary of Agriculture 

relating to the enforcement of agricultural wage and salary regulations under the Stabilization Act of 1942, as amended, were also 

transferred to the Secretary of the Treasury by Directive 151, issued 

by the Temporary Controls Administrator on May 29, 1947. These 

functions and duties are also to be administered by the Commissioner 

of Internal Revenue. 

As a result of these orders and directives, the Commissioner of 

Internal Revenue, through the Salary Stabilization Unit, became the 

administering agency in the handling of all, contravention cases 

affecting unauthorized wages and salaries. 

The Act of October 2, 1942, as amended, expired on June 30, 1947. 

However, the Salary Stabilization Unit will continue in order to process 

cases involving wages and salaries paid in contravention of that Act 

under the authority contained in Executive Order 9801 and Title I, 

section 29, of the United States Code. 

CONCLUSION 

In submitting this report of the results accomplished in the fiscal 

year ended June 30, 1947, I am pleased to state that both the service 

tasks and enforcement activities have had the wholehearted cooperation of every branch of the Internal Revenue Service. 

GEO. J. SCHOENEMAN, 

Commissioner of Internal Revenue. 
65 

APPENDIX 

STATISTICAL TABLES 
66 

Excessprofits 

REPORT OF COMMISSIONER OF INTERNAL REVENUE RevenueActsof 1940,1991,1992,as 

amended 

ei-Tvgtgl-6iggggi3iq51e5ga4 ea.et-tigga 

14614gdaillgcatliggqatliflaiWg 

gra.aniggagggratAgnanagganig 

Srg3rezWASG3SERmRSERgaiNEE:ESES1EE8SSEE2 

Declared-value 

excess Profits 

ggclUgq#W

MIWOMMOILIWIggggilgggkggang 

SSVEVIg221z48EEAS.7.4.t.SRVJAW-P:Ma8alE8SES 

itgaggagtrigigSr60404 

.;c4 a 4 - - .:05 

Incometaxes 

Total incometaxes 

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46 334, 587. 53 42, 389, 219.43 4, 686, 019. 49 58, 962, 681. 67 90, 558, 334.50 67,799, 584.37 

13, 635, 464.94 

7, 881, 406.26 88,577, 940. 62 61, 931,783. 52 

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twenty-first New York twenty-eighth New York !forth Carolina RorplaDakota First Ohio tenth Ohio Eleventh Ohio Eightbenth Ohlo dklehoma Dreg= FirstPennsylvania twelfth Pennsylvania twenty-third Pennsylvania Rhode island South Carolina 3outh Dakota Pennessee FirstTons Second Texas Utah Vermont Washington West Virgule Wisconsin Wyoniing 
REPORT. OF COMMISSIONE

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OA 

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68 REPORT OF COMMISSIONER OF INTERNAL REVENUE Distilledspirits 

M.1.- 

And 

W I 

%XS 

P. 

aaa 

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REPORT • OF COMMISSIONER OF IN NAL REVENUE REPORT OF COMMISSIONE

70 

Distilledspirits

—Continued 

Spectator 

oceUpa- tional taxes 

Wholesale 

liquor dealers, 

$110 peryear 

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72 

REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER 

ro

0 1 

0 

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—Continued 

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Special oroccupational taxes—Continued 

Nonbeverage 

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REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONE

74 

Fermented malt liquors Specialoroccupational taxes 

4 Et°45. 

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and malt 

liquors,$27. 50 

peryear 

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81 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

eilfe 

ggggggaggOidtgg 

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A88288232884R22822.202118224894R82 9 88 

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.21 0aggggaggOggVigg0gM

RiOgRag7:°'g8g1Rfl8421g aggg

-289224128388RRASORR2R858826 22 

Oggg0gggg50gglgraggliaggElg auset:daeareaasfla44-egsa aagcgt: 

8 649

0

9

2 W1' g L 213 le '

8 19 49'

8 1 08142

1 8191 10'

II t ' oa 6s '6 ' '881 08

4 4' 92 Z0'

8241 88 '

0 14' 4 8' 9 6i gnu ' 1 0001 99'

4 148% 6' 8

9 981' 94 '

11 L8 2324 '8 19 ' 9 96 '

'1 7.88 98 

988 49 '986 18'

2 606' 19'

'ET 9£1 L1'

1, 1 43 97 IC '9 1 839 90 '

9 868' 04'

9841 89 '

344 18

mtg. 

.1

Itta 

AzflAS 

t. 

kL! 

leat,A2L.JEaggA 

egioopa 

Itan§lAreg 

Bo 

.2 

.tzlitucAscii-aNgbocA 

tP., 

l'cAs 

-7.1.s65 

40 

o

1 

gtit

L

O
78 .— Receiptsfromspecified sourcesof internal revenue, fiscal yearended June30,1947, bycollection districts, States,and Territories

— Con. 

REPORT OF COMMISSIONER 

g 

= R 

g 

s 

4 

s 

.; 

ga4g 

S;°78 

g1 

:lcd

aaan 

,64 g5v 

SF8A 

4 

r 

0 

2 

;44 

8$ 428 

a 

4a 

lr.: g 

A 

8. 61! 

0 

g 

• 

RR 

e 

g 

g 

8 

g 

R 

4

RS 

4 g

5228 

-454 

agg-r 

$5$g 

8282 2 

' R 

SR 

44 

82 

e 

g 

8 

tgg 

E58 

gg 

SR 

i et

S g2SWA8 

- g' g

E4 

c.' A 

28 

g 

E 

g

g“gggggg 

8A8N83278 

°58 Eng 

a 

585588822NR assas 

ggggggligg t6g-gg 

"gg"S cil ' g a 64 a 

namaannglIgaa 

6'

tiggggg 

5 1 4166 

tflggg

8ER28288R88 71185 

4.1ggg gOgg 

gt. 4171,4 a4a 4 g4 

.Q 

laZ 

B

ttr NB 

P.:7°

sgls

L.2g5 

1= '8°1P 1

OPe 

Ag 

igeitprili-73012S 1 rliatila ttz&gelignk.440114togt.flka 

45

Eafliog 

:RvAs 

- 00 ' 1n 

4 

1 

st.. 

taing 

4 

REPORT. OF COMMISSIONER OF INTERNAL REVENUE 

..-- 

()Is; 

AS1 

gig a 

8 

. 

. 

. . - . 

! 

a 

10 nen2 so

OFF/ 

o pirssnor I q) u (eil 4 sed 

 la weEt

F E 8 : SA 

ClassA (small), 

perthousand, 23.30 

589E7.= 

°' 'g 

a 

g 

g 

g 

a 

g 

8 

g

SggaRMEggg 2 

' Igg /04jg 

g 

4 

o 

4

35 

"g 

g28g22 

0[4 

4 g' A Ka 

1 3 50a E...gtf oggh 

g g P 7 SE 

.. K 

$ 

2 

I- 4s 

rt

1g.! 

-01. 

l-r 

Largecigarsclassified by intended retail prices

—Continued 

Class 0,tax 

Per thousand, 

$20 

» 8 

8 

g

gg 

48 

. .,7 

4 

8 A 

 g 

g 

c.4 

g 

- 

,_ g

E85 

48 

g 

a 

E 8888 8 

 ggr•c1 

-1- E-4 -: 

g 

8

28SR 

80 

4 16 

ggg 

88R 

Class F, tax 

perthousand, 

$15 

g 

2 

$g 

RS 

$ g 

8 2 

g 

a 

$ga 

R28 

tVggg 

533857 g 

'

8889 

23N ggg 

2R2 

Class E,tax 

perthousand, 

$10 

II 

8 5S

n

AR222R

1 t 44 ::4 

ggi pa' 

552088g

g 

EgSgg

g gig 

 RR88 88R 

5angal gggg rust 

!Ala grIll 4 at '43-88 

ggl 

85a 

Class D,tax 

perthousand, $7 

a 

-, 

a 

Oaggiol5.0W8Iggail nig 

82gA9878.7.8SERggaRA8Pg1 282S =FS 

ggg 

 tgag gg aa:4-,graagm.s74 a gag iveg 

:-.4$ 

378 

Districts 

-al:E.-MSc 

ig 

:; 

ghlifEagl 

lioa 

4= 

.. 

hincua 

= A! 

A 

.3222122=Azzzr.kzAgg. 

1 

A- 

: ! . 

& Ixp

ssiLLA:Itt1t4 ilmizzzt 

lims.Ettgtggi 

er I t* Al 
80 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSION R; 

Oleomargarine .. Special taxes 

W-INgS8888SS83agORUEgaiagswga 

rf e6a demon 

Ognigetigg9,gragn5anggggniggg iln 

crieeazaaacce 

t4eeeeaerz,:iaelze e "yea am 

Wholesab 

Colored 

oleomargarine, 

$480 peryear 

gel d" me 4eaa c4.4 

8-g1/2 88 88 8 88 22 8 8888 8 

8 8 88 888 288 8 8 888 8 2 8 

Q g tg 515 806 g 5 ggg g g g 

lIE 0 gg g gg 4 g gggg g 

x R 8 h ^c4 

8.8.! 

t,. •-, a 

P 

111 

R 

1=1 

4 84 

61s 

ii.8 gp a gga gagi6a!; 

1 gg 

8 2 8 8 8 8 88 8 2 

g 0 g 5 U g 4t 0 g 

0 

im... 

to 88 8 28 888 8 R88 88828 8 8 

iii a g g a gg .,e 

P g "$ ggg 4 821 Ogg'A g g 

g -nus ill' 41g5gg8 ga e ggg g5 

giggniOggrnIggiaga$11 gg-0$4glitlg 

22g:182!4gA$84224828g8828 RAN 84::7-A828 

a 

e a a e ag ea 

8 8 

g g 

Manufactured 

tobacco(chew- lag,smoking, and snuff), 18 

cents perpound 

8 8 Igg 2 P.8422882822; 2 8 AR an 

1 3g' 5 14601- 0450. 5 g 51 50 

ga .:2d g74,4-4 g egee e 41 gill 

e 4 

N. N a 

gin g 

8N828 

 - - - rAggggggggg 

g2282288262 

-- - -- - n ancn - - - - 

L. 8282828 

gggggggg 

- - n'¢' - 

8 

g 

00E 00'

g8 

- 

a 

g 

8 

e 

g 

8 28 

aa 

88 

; 

t. 

5 

8 

$ 

8 

855 

R88 

5 

8 

2

88 

, 

5 2 

8 

g 

8 

448 

gg0. 

888 .08 

of 

g 

s 

1

2 

S 8 882 g 8 8 

6 

8 

' 

8 

822882MARAR2g22 14g82822828tg2 

giagg

gggg,a

ggg 30A001346g5"061g5 

ugg4 ggOg Kra g4gg 

a aa 445 a d - g a 

A 

R 

8 

g 

2 

g 

A 

g 

8 

822

gg 

2R ASER 8;1222N 22 

gg5 15 5 0g51V gg 

'gr5ig g gg" 1' . a 

5 g5gt 

222888 

a 

1 gg; .4 

'14 

g 

BNB 

>.Z...'8 

ttg 

M 

a 0 

14 

zibbitql1 

8p

88 8 . 

lintralris gartligiJi 

°1i. 

LO go

la 

;. 

ft, 

di 

,...Zzl...m806....gmpftimotaak" 

474 

troe. 

F 

vr

8Nefr- ut 

R 

 iglg 

1 

111

. 

R 

0

1 

SO 

------. -------- - 

-4- 

V 

•V 

a 

t I 

6 
82 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER 

.., .6‘, . 

;19 ill 

09afra. 

" El "9 

. g 

Adulterated butter Processorrenovated butter 

iii iii 

gtr. a ,., 

ta g 

8 

a 

8 

inn 

A.6i.1.0 

,gh 

4- 

s s 

x 

sa41. 

104 

e ')Z 

g. 

1 

8 8 

I 

8 

its 

g 5€ M c X 47 

i 

. a 

8 

l 

c' 

q

Ii 

i 

, 

_ 

24gSSgSSIgge2GRAgZ8228gAgg iag224SVWeR 

Sg.gaggOgga

ggralgag.MggaggigggggggIgggggggg 

-T;gggggg.74.ggg gazjggaig 

-7 • Special taxes—Continued p twa sia Uncolored 

oleomargarine, $8peryear 

gggigag

ggggEgggggggggggggggggggggggrag.igg 

SIagrA48$2gZSESCagg25488:28g22.188.S22$ 

4gga-ISIggSggaggigggg g^a4ga2 

Colored oleomargarine, 

948 peryear 

S 

1 1$ 

S RS 

gll .. 

488 

g 

8 2 824 E88 888 

g 

 5 ggg ggg Elg geg e ...; -Fee 0; g 

8 

88 

gs 

g 

8 

• 1(1 38 11 410

210 

gg 

11 

,+4,0,08mEomigNm44 

ilapviiireigg 

001204= 

-6s 

E64 

4: 

04 

4 

4 ° 

g 

Il041513X8 i 

t3g8111 

V 

a 

7 

11 81111ggschgal mA8xm28x,„,xzxzNNzi 

ig 

. 

gttli 1.- 

VII 

41azzr0 

8> 

g 

g 

- 

g 

R 

_ 

e 

c^. 8 

t 

8 

$ 

:1°

dOgggggErlIg05gElgaggglOg

8g2g=g8R2S=8g8ggR8 88A22N28

60agg 5gnggiMr:Slalgr'n 

SVEIRggg S28gRR44;22R2R228REAR82S8

ggg dgg0H4g5gggggggWiggg

-raggg:1 ggkaTggSagaS agg;.taag-4 

4 

SS 

0

$8 

8 

a a 

g 

8 

88 

88 

ar 

2 

'6 

1 8gg 

a 828 

gg 

8

828 

08 

-7 

a4114 

4s41S12g°91 

MO 

0 0t 

N e i 

Vqung211°Oan71 

164 

e

4- 

931-1

41m-- 

1 

gir

tot. 0Nt.o4ZNE.P.iwOONEE mmE.NcoPP. 

00 

t: 

eta 

O 

e.4 

0 

of 

O 

O

'a 

ct. 

I

ti 

O 

I 

. 
Co

Co 

M 

DC 

V 

0 

8 

Co 

F 

0 

0 

 

-ca

tta 

0 

) 

ro 

44 

4 

ft 

ti 

ott 

E

.8 

O 

8 

8 

a 

D 

REPORT OF COMMISSIONER 

84 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

F

tun, go 

° 

Ai g-reee 

ClianianAttigtaqgrigglingg“gg 

444444A4?"'sr=444r4;:st:qzarthl:izzaa,theina5..... 

e.:-.74.gageeeee;i55geat-e-re -7a-g-rga. s !wad i sar

p

ging. 

Svoygt. 

'■-.P. T11 '0°' 

tdtd4SriAgtic

88288288828 

4 4 

882288888248A288 2 8 2828 A 2 

et474ttitc"Wer4 0, ge,SS 

ge

t_. 

,70„ 

P1 

a

A i 

88 221488 

-4c4.4{6.4 4 

8 

4c 

88 2882488 

e° 

..4 

.:mean tA 

84 

A 

8 

1.44A 

2888 

_ - 

222282222222248482222 2 82228222 A 82242 

, „ „ c „ m d ..... , .4 , 

a 

ggt20g2gggl2g222gg2147-tgqiggggtflg 

 aeg:ae ae 7jeeeaaa-rJeee-Taa -7 as g-z 

TA

I... 

KE 

22222288828898222222 28 28224224228824 

• A • ui r: cd • A .5 • - .d ' • " • ' ' • - • . A • I.: • 

gg2g2520.4'52158FogrgiggbigS2

A

Agggagg 

eaeaaaa-zaeee-rea 

l e , 

V

ie.3 

a 

888888888888888888888 4 8 8888888888888 

2gggggg24gggagg.a44£14g gggtg4 k111 4 

ei-4 61 V..Bco 0 

,.q2 

840. 

gu. 

g 

8 gA 

88 

giogAzig 

888888 

gitgig 

8888 

g 

8 

4 

8 

A 

8 

g 

8 

ci 

88 

i g .y5t 

2A. :1 60t 

Pl

tar

g va 

gg 

88 

AE4 1 108 

gg

888g 

g Wg gl e4 gV 

8828822888 

' " ae3 

W 

888 

'°- 

!"gg 

2888 

0054$ 

8888888 

0 aav 

gnOtIA" i 

882828828228822222822822 888228282222 

ntigg4gg-iptleogtgrvA4:i.11gvgg 

. 

. . 

gi

t0

o...., 

6_ ,D2 

gs

. 

Ega 

Vat4 

A A8 48 4828 

gt 4F; 

a g - 

F-1 

8 

ral

8442 88 

tiM4 

. . 

. _ 

8 8 RR 

g M 

e 

ii 

- . 

Districts 

*4.4 

gsg gii moopp, 

gap111*; 

2g3.11095 

A 

1 

8 

, is 

114-Am4a 

g 

I 

51* 

I; 

xx>m•b. 

'!! 

Tox 

- CO.- 

zzzaiNzk. 

irig 

it;IZZiiT 

0 

22222282222282242228222884

g

28 

..:get-a.-74,41ege,

RIEME8REEREAtiMERREREi 

F;ae-r...reeae 

8882A888288828488822A 

40Rs-racoo--*im dp-c" 

228828 

mggima 

sr!sns 

mm 

88 

,.pc42m 

88888 

coD-..

888888288 

,9conol,, ,9 

RREEE'ra0.2

2222822228222222222824288z28 

2-1PMEMEEREBIEE 

sim4..:A' N.-Tymoia6c....4,-, c..4 jeic■ 

rm."" ..r.--ee-reeeew 

ERERELEEHERUEREEERREREERRE 

as8Mett1S288A9R8S=1.23r281A248?28 

erne ""me 

higA

8888888888882888888888888888 

82Figgragg ggintig28 g 2 gg 

WV 

8888 

g 

8 

23 

88 

vi 

82 

* 

8 

Exo 

888 

s 

8 

XS 

88 

g

88888 

52'81 ggg 

888 

Rgg

28884 

8 1 2

88 

E1 

a 

R 

2 

2 

8 88 

 RE 

REEREgigARREW;:-?ERPEREW 

2228822222292228889889892288 

2

8888 

802 

Sr 

glar

nsgsssn 

y 

e 

'82 

88 

..i 

g 

8 2 

g 

8 

g 

2 

tio 

4 1.z 

O.Z

tq. 

aAA§ 

. 

t 

ang4gAn0E! 

>, Nam 

E." °00 

5 

15b2811g002-04A 

g

gmgelarlits rEgPlk 

t

Pip.ss 

E&, 

e 

inAiiot 

i 

7. 

Y 

Co 

1 

ggils0gskaat" 

gaa . 

1410i 

5 
REPORT OF COMMISSIONE

LE7t6ggi

0i1040g8itggflgOOLUI:g4

22'4282820.828821788I;26234528g7

41::414M5gd2RAV

VI 

ggg 

828 

Ugl 

040 

2248 

0 

g0 

RR 

MIng 

gggOgg1

8382SAV=

7

WI 

82882 

a 

r

28828i-128888 

i ggAggges°° g1

8932 

11.-4: 

a 

ci

82

a 

8 

88 A 8 8 

.4,4

88882 

i14 tZt

888888288 

,i4c6-1.4 .4 

8 

,6,c

88 

, .4.

88

cegrit 

82888 

7: 

2 

r■

nanasiss 

" " c1:1:4 "" "

as 

:.4 " 

8 

... 

8 

8 

8 

" 

38 

g 

8 

E 

8 

E 

8 

sib 

888 

oc. 

8 8 8 8 8 R22 2 

g 

a 

Ota 

s 

0..z 

44.4tU . 

t icr 

0>4

h 

t 

t ; 

o -ti 

t it=t g-lio,ss 

„;q4;tAsiclim e. 

14ykiAgrAgilgqiRllgus

.40 

a 

giLtaaegE-4-..a 

-ce" 

,:=4

r. 

,20 1 

 fb-Dagt 

vv.Es 

A 

s 

t1

4

766087-48-7 

86 REPORT OF COMMISSIONER OF INTERNAL REVENUE Stamp taxes(Title VIII, Revenue Act of 1926,as 

amended)

—Documen tary 

stamps—Issuesand trans- fersof bondsof indebtedness, issuesof capital stock, 

passage tickets, foreign In- surancepolicies,and deeds of conveyance 

Sales by 

collectors 

Ugg4ggg$OggaggggrOgggaggg

sgnazaw,essammoogolismagare.za&oatio 

egggai gg 

gg.tagggggPggggril5ri ggraig4ggq 

aa 

Sales bypostmasters 

cegg 

:11111 

R88R 

, 

gliirga 

tiOrlag: 

2S8228=.8 

6E

ggVgOgg$W8011N 

8Fa2.7:882282283:26 

7 6$01110.11EW Firl 

36 

28

8ggrk.l

882288888 

t' , 

t=Vig"gggggax; 

288S84282'.:24888 S 88 la 

1 

.4 

8 

" 

8 

g 

R g 

8 8 8 

- _ a 

g

8 

.4 

8 

a 

8 2 

- a 

8 

a 

8 

g 

8 888888.88 

,.. .54 z

888888888888 88 

4.4M4atZaatO.d4 a.4 

8 

;

88 

49: d 

8 

4 

8 

c4e4.64 

8822 8 288 

mi g.. g. 

88 

...g g. 

8882 88 8 88 

.4 .g g 

R 

... 

■ 

24 

8 

.... 

. ■ 

... 

* 

8 

24 

Fines,Pen- alties,etc., forviolationof the 

Marihuana 

Tax Act 

88 8 8 R 8 8 888 8 

S 

s s 

. 

g 

s 83 88 3 

q gE 

22 

ggEE7i 

ALaiES 8 

8 8 8 8 

eg 

ss 

2 'h 

ielnaligtotti 

.4.4<tmoorzigom-gt,744- 

p13,01 .4, 41 .1 tE 

ma 

m 

ti 

i e li 

am 

i 

giti 

mg2=atcozzzztxx 

ma gi 

-0 0 

,istpillymzzx 

piEtRai 

. 

III 

e 

....-sp. 

gttit 

. 
K 

g5 

mt 

ggggg 

828$4 

6 g' 

a0S 

g t 

Mgt gergWggg5"g66g4 

Ogggligggggg50g6ggag; 

Xsgt.:22282Att4284282282 

a at g g 

Egt 

sss 

gtg 

gggg 

$224 

g5ggIgggggg64g465tggIgggg 

gStSgSASSZ$A2%444225RETAX4 

1544ggggggigg5g3igggagg 

gg 

RE 

as 

$11.4g.4.5

gg22222 

- 

2 t55 

NK 

gg 

22 

1-49 

og 4 

tmg 

oil Si 

i

TuA 0-1 

llillgffi gGmmFa G a»6338 FzzaFwwooa 

88 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSION

el 

Manufacturers' excisetaxes 

Innertubes, 

perpound, 9 cents 

4

4 

C 

° 

.4 

$ 

56 

gg 

AA 

g 

g 

g 

g 

2 

e4 

g 

5 

g 

g 

lggg 

gggg 

0e7.-10 

q 

3A 

r.: 

g 

3 ", 

Tires(wholly 

orinpart of 

rubber),per 

pound,5 cents 

4 

g 

I 

ggi5g 

54214 

2522 

a. 

7.1 

4S 

g 

$ 

g 

gg 

gg 

52 

..t 

' 

gl 

$3 

4 

gg56gg 

g5ggg4 

222822 

a 

' 

$ 

, 

5g 

AR $8r^ 

5gt 

r., 

. 

.1. 

4a 

Gasoline,per 

gallon, 152 cents 

6

g5166540g4 

13422$5g824 

-454646g1 

4° gc-i-7 a 

5P-144gragggggg 

6gg4gg$41gli5ggggg 

'02208422228242222 

g-7-7 4.;.7 -4,:ae -7-7 

Agg O ggilg 

'55664gg 

8g2$V223 

.. 

.. 

Lubricating 

oils,pergallon, 6 cents 

1 

U -47',SR.= 

iCgEW 

;.8888

,, 

1.= 

Ingiggagg 

A$A2284Vg: 

ggl5ggg 

, , 

`a 2488. 

- 

gg6g gg 

gggrgg 

g 

g 

v 

q 

5g 

RS 

gri

02v28 

- g 

qt e4 

... Rd 

Stamptaxes(TitleVIII, RevenueActof 1926,asamended)—Con. 

Total from 

stamptaxes 

$$$8452422238$8ga

gg540g5gagg454g

g4ZS:Ig$4122AV28A8M$224 

gggggg4 rA5gg1555g4ggglg 

=6$456gg.IW =7 q41165g64564607!"155i446 2 . -0- 

ea 

. 

Playingcards, 

perpaek, 13 cents 

g ggt 

A *82282 2 V 

t.. 

g 1 g t 

N 

g 

' ""

22,12gS 22A 

gg gg . 4 

5 

S

88 

4 

4 

igg 

2;38 

et4g' 

Silver bullion 

transfers,50 per 

cent of profit 

(Silver Pur- chase Actof 

1934) 

8 gg

g WAV3 

i gg 

. 

ee.;.: 

g 

M 

e g 

4gg 45g1 

Z124 

s-, 

g 

g 

44gg 

4828 

Capital stock transfers,on 

each $100 of face 

valueorfraction 

thereof,5 cents 

or6 cents 

• 8 $82 2 ARt.:28 g$ 

a ggg g ggg g 'ag21 56 

kft r,::°: e r t egtet E■ 4 

.. 

la M 

g A: 4 I 

5185 

$242 

4 

Ca 

* 

Districts 

== 

a - 

A. 

2 

1434.114Pog4 

f.q 

10ARiAllagAINAgg 

i 

Igi 

ty 

1134 

10-4 

7 . &

a 

01 

.V 4 3 ' 

40z.txz., 

g-sP. 05 1 

ItntAll 

ha) 

I= 

A 

P

P A 91,1 

P. 

Y# 
‘i

045g 

mwma - gg - 

0 

m 

gg 

se 

5451gagg5 

anavangsa 

56 ' 

a 

g 5 

A 

g" 

4.50 

SAS 

5s0t 

IOW 

2AERA 

, , 

g 4 

0 g 

4 A 

a 

5 

A 

" 

. 

ffi 

g 

g 

a 

6 

A 

a SA A Ag B83 as AggAgg84 Agg Agg g 

Wig WATAlgiit"Vglanican 

5igariggaggglga0155411/5 . . _ 

gag 

gn 

van 

ae

MI 

464 -r 

2N ^ 

aft: 

tgg 

48S 

Og 

44 

g 

Eli 

M8 

d

05M1 

gligg

g 

e 

g 

5t5sgggg5gt5g tgag"arg 

4g5grAggggagggggg5gggg45a 

888g8A8AggggA84Pg8gA2gAle8 

,, , , , 

45528giggeggigaggg

SgrOlOggragg05ggggl5g5ggtg 

m3w9amsaaa82m79mgga896e 

265a

I, 

m 

Imae.neWn 

ItoogOMS 

let'Agit 

“0a0ig 

Iladoa, 

zit1- 

tiff ° 

a 

0 

l ... 

R7-0, 

4W 

SOW28 Ei.. 

1,2pi 

.alvds 0 W 

F. 

4 

c,laE. 

._ 

u.;e-,cdn,Augenob.533

totstEsmot 

s 

E.. 

gg 

gst 

0. 

tl

zca?

'Pat

> 8 

t 

REPORT OF COMMISSION

90 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

I0 

A--g°11 

11410.fl gg 

4 A .66 6 6 6 6 3 - 

1 g gg g g 1 g g C. 

Manufacturerexcisetaxes—Continued 

Radio sets, 

components, 

etc.,10 percent 

a , . . 

AgAg ARC, gA2gqI8 g$A28 g 8 man gAgg 

Wg g5t 5g011a gggg' 1 g 5gg '5ggl 

t arg g /51g5 gag t agg'gggg 

Mechanical re- frigerators,air- conditioners, etc., 10 percent 

.7. - - 

s mans gA gAggASA AgAg 8g Z 4g ggAg 

4 a c.;• e 

0 04g5 ag 5g011gg ggg0 g4 g gg gggg 

a trg-rg ger.; g all v .p: .1 gge..,6 

Electrical 

energy, 31/4 per cent 

iggg54464005gMggigglIgggig450105igag 

gg41550ggaggg0g45g55C1515AggggggIggOg 

S8AggAgg7jA2ggAgArZgAregAgAgAgg2A898g2A8 

a e 

Otherautomo- bilechassisand bodies,and 

motorcycles, 7 per cent 

. . . .4- a a 

g 88ggg AAA SA% g AgggA g AgAgg 

g 5ggll Ogg iiiM g 55453 5 5gggg 

5 'ag" "5 /59 5 6352:' g 

algap 

Automobile 

truck chassis 

and bodies, 6percent 

gOggl4g0g0gg055O1A556gggggggg gg5ggg5g 

AggIggAgSSRA82IOlggggAA9T480885 38g8g88g 

tallom-rar:-,-15ggagr,:toggwg -45-vgt 

. - e a g 

„r 

Partsand accessories for 

automobiles 

and motorcycles, 5per cent 

gaigigt4gt'gg51155ggagg0t5 "5:51054 

VignAgg5gWatgggg grinagn nneggg 

ASA.T.REA2AAAggAAA824224A25A8g$ AggggEAS 

4.4a . . g.: a 

051 

p-,Ig°5 

J06,_^ 

a!„ 

WIN, a 

<4 

Districts 

s 

pigiou1441.16 

U 

. Ael 

gg .. g 55 

c t>.;, 

110-4E il .. vi -10.. ittitztsfilAIII251g t11351n_A]gtgalggialli 

-4.4.00...00Qc-4004;s,iii4 304Aanm7,%zzzgir.zi.-.,Etr.0 

.,..8 

14 
REPORT OF COMMISSION

056 51

a'agggggFiga 

28.0. c.<28SW 

04 

aa 4 a a 

g

7,

g5aT6gAg 

nessnssx 

t4g641gt 

a a 

'99 809 WIPP '

A 

8 

'St g to os 

tigi 

aggg 

ASS8 

CCM 

*ssns 

F-- 2 

lei:ggq 

828! 

A A 

6 

10, 151, 338. 18 

46 

4-c 

:: 

2 8 ¢01 11 92

56 

82 $ AS 

a CV a51 

erns 

a g 

0

its 

a 

6 

ig0 WELe

1 

E-41 

8 

si 

gg 

SAS 

AS SI 

i s

ga 

AS 

- t4- MO 

RAMS 

tip; -' of 

g 

2 

1 

5 

8 

92 91 ' CS t 09 P

g ss^ggc ss 

glagagEiggg 

SAESAARSA22 

g*t g-4

gggglIgIV 

88222.748888 

. 1. 3t 88111 'ET 8 69 113" LT 20 ' 66 1401

NorthDakota 

First Ohio 

Tenth Ohlo Eleventh Ohio Eighteenth Ohio Oklahoma 

Oregon First Pennsylvania Twelfth Pennsylvania Twenty-third Pennsylvania RhodeIsland 

South Carolina South Dakota Tennessee First Texas Second Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming 

Total 

Electric, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

gas,and oil appliances, 10 percent 

ASflIgaggag

SWV:R382 

V gE

t 

41.4't ,, , 

6W56 

gall'a 

SAASAg 

'5661 

lgggl la 

Asssu as 

as 

 66 et 

i 

g 

t. 

gg 

OgglgRagg 

sgszs,..s.. 

flagae 

*1 

ge,_ 

" 

a 

g 

8 8 SAAR 

r 

g 

Og: 

's 

Musical instruments, 10 

percent 

8 

R 

M

:28,, 

i l 

:441 gi^ 

RE 

SA 

, 

vs 

Egg 

88A 

g 

8 

ggg 

tt$6 

332g ::8 

1 

ma 

ac

6$4 

88A 

l 

3418N 

fag 

10a6 et 

g 

S 

A

.84e8 .. o 

v. 

ank 

it 

?ol 

e 

. 

» 

g 

8 .0A . 

.C

RE 

T-R 

6 

Firearms, 

shells,and 

cartridges, 11 

percent 

8 AAR% 

grela •• ea<

4 

- 1 

8 

Mg 

3RAS 

4 

"553R 

82ASS 

$ q 

8 82 

ailE

2833A883 

4gMg0 

4 

Photographic 

apparatusand 

films, 15 and 25 percent 

ao

cm..c4m., 

vi4an74 

gala 

288::2 

g.mg 

4 

MACSA888 

Ingasg 

g -44 a 

a 

gggg 

8332 

444 g

gg 

SE. 

a 

gg 

=8 r6FARSA 

4:g8Igg 

44 gfilbli 

Sporting goods, 10 percent 

p 

1 

A 18238A428A88324ASMA28

g101V

488S82 838 S8A8A8A 

gaggIggagggggggii gg4oa gc65 g agggaig 

galigg/// r:4 glablrglarir: gg a4sr gaga' 

- . at v. C. 

VAs a 

si

ig-ti 

-,02 

4°,8 4q, 

gs-E, 

g 

ta 

Districts 

fl tmgA 

elioig 

.4.1e44m6c5AN 

11 

§puctfrial c al 

14.14- 

s s 

Ag 

cri.9p444.9.w 

% 

Ell 

s 

E 

-a g 

-a, eline9tpeNipc, 

=XXp..iaizzzi., 

1.. 

mggi 

L4

zft. 

s>..s 

Illal..fri 

poiElt6;11 

al

m >. 

>101Zal 

0

tt 

P.ii 

zua9 

.E.NE-44 

ors 

0 

dl 

IZ 

l 

92 
OgOl

25aNL::21gragSciggEMigR2E1Ng8 g

Vag444ggelgralW 

IggVaiggOiM gagagga i

W c6.4.-:40orcaa efoi.6.4 .5.4: 

2306 15

429

22 

ggglOggiggagga

gggggggg5ggggggggglg 

44GAAAASgS8gP4S3NSI4Rg532 

lgggggggg 

a ag asea

F

.tT 

1, 425, 394

675

46 i 1191 Lt 

aggala 

448842 

r., 

6- gg% 

data 

. 

-rizigg 

CV 

€R9.". 

gq 

888 

et ,1 '81 toe to 

co.. 

:8 

r 

oi 

.. .-. 

8 

km 8 1

8. 

a 

gd 

AR 

../ 

ggg 

SgR 

slit 

ggg 

NA! 8A 

c.6 

t B le ll ' E 44 '

a 

.1 

8 

g

48 

cg4 gi 

888Gg 

gggg 

dl 

fr; 

8 

5fl 

883 

g 

5 

R 

g £91 V lig4o

Nort1rCarolina North Dakota 

First Ohio 

Tenth Ohio 

Eleventh Ohio Eighteenth Ohio Oklahoma 

Oregon First Pennsylvania Twelfth Pennsylvania Twenth-thirdPennsylvania Rhodeisland South Carolina 

South Dakota Tennessee That Texas Second Texas Utah Vermont Virginia Washington Nat Virginia Wisoonsin 

Total 

94 

REPORT OF COMMISSIONE

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Retail excise 

taxes 

TaxonJewelry,20 percent 

ggggggggggngggggligMagt.

AAG8A8AgRRNAS28g4S84ERN88088888884RAGGtSG 

`ggggagglgggg0 

a 

Ogaggagggaggiggagagg516166166I56515500 

 ,..7",,,, ,,, ,:sessas esseaes a ,ae se &rsas 

Manufacturers' excise taxes

—Continued 

Total manufacturers' excise 

taxes 

a 

=-.4515:56gtgaggggadaggit65adlgliaMagaggal 

gggggggggnggraggggggggggggggagggnAg 

8gR88R8RGP2242g8828288,28Age898gRAGgAgGP4 

 agg..rgass gegetzry ggFleFgp s a as nlgerag 

Optical equip- ment, 10 per 

cent (repealed Nov.1,1942) 

: 

.... " 

. ° 

.. :a 

... . g ............ . 

g : ; , . i . , .. ..... g 

4 

1 

4 

Electriclight bulbs,20 per 

cent . N 

agg 

PRR 

6500666

2%82R84454 

5 g 

" il""- -g 

4g45 

8°R.^° 

 " 

5

CR45 

461 55 05g6cd 

RE 8SGSR 

g gan: 

Rubberarticles, 10 per 

cent (repealed Nov.1,1942) 

k4...r. 

„, 

g gg R 

Phonograph 

records, 10 per 

cent 

d 

gg 

GS 

g 

g 

& 

W

883 

d:=

ig 

1 g 

6 

R 

g 

g 

8 8 

, 1, 

N104 

nsgs 

a 

g 

* 

eg 

4g g56g5 

84 88S88 

Ba t a 

Businessand 

storemachines, 10 percent 

6

gg g 

SS R 

4g 

4 Pr.:. 

g glgg 

888888 

r4a

gggg 

48g% 

6 4 

g 

8 

47

PA Ogagg 

NSA 8888Rg 

4 ,gia44 

Electricsigns, 

10 percent (repealed Nov.1,1942) 

A ‘ 

n 

6 gR 

Ng 

 d R 

N 8882 

4 

615 a g 

g 

:6 

A g 4 N 8 

54 

527 

4 6

4 8R 

- 6 

Districts 

l 

.. 

li ,i, 

allot g1109.0 

lall g o 

. 

i 

. 

A 

:- 

AM 

. 

l'A 

illa 

Pp 

g 

4 4 

glwANxamigzzz.N 

1112414Uzzzv 

-N 

, 

i 

gOtEt1 

I. 

N 

Elont41.4

liJV1 

1 

: 

■ i 

0 

4 

t 

.64 :0

..t 

1IV; 

Z%ffiENEE 

MAI 
96 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSION

National FirearmsAct Certainshort 2-barrel guns 

AN 

34 

g 

R N 

• 

., a 

- tzei 

. 

heti 

848: 

Ifto 

i 

tli

 T. 

a 

8 

.. 

8 

-, - 

8 

- 

0 

2 

2

t 

8888 

tzgoi 

Machineguns,silencers,etc. 

tr.§ 

-8.. 

n'g 

51 

8 

• 

48

Otlichi 

a811 

-'1' 4 

g 

X 

4a 

08 

tf9 

0 

Et 

Retail excisetaxes—Continued 

‘08 

Eq 

° -8 

c82 

.V'. 

ri.

grakaggagglE0g§ragXEME 

-2X2ctXV4::484221.7.282?XX.R8822888R882232 

ilgU&gEggnAgRisg.g3Higlas@R§Igl-ggsaitea 

mm m aninia a .- 

L°'k 

gi 

g'g 

Eg.. 66AMOVVOggOgai

228XRIOXA5122.2282SR:=82528828F.X=2228 

l Orgailgggtgg14 

10.6r6g4544.g gigataalgatigagaig 4 . ... 

..g 

N. 

FmR 

s888aro g3 4SUS88Iz8S887.238V.:898883 14 r4 

gigggtiggiltifilM115550W6WM 

44gAgiAgrAgOIMMililOnggPaglgO 

Districts 

g 

g 

0.4g 

00 12 

141risMsfs4110 

puit g a4=-049 1 

." 

gegmUmal.W.R44 

2 . . a4aa .4.-7 a a-r.g 

Jai 

k4 

a i 

M .i 

r. 

1 

p 

0 

4Alaxur 

Alm54 

aaflealAANPez 

0.-.^8> 01 .'ig 

grove 

rioi 

zgz.8 , 

i's> 

web 

mi 

a 

6 

.4 

6 

. 

8 

.4 

8 

. 

2 8 

8 8 2'8 

R, 

5

82822402822XRSE8824224 

0

Iii.fgatigala`456triV651

g8tallgtOntaggn.§0

4 X 21 1•4 2222222g21224328R248808

MIgraCIWAtilggganci

t

44gagggraltilgt44:114

EE2868t3S28S88;18A8WT42288EP.8

g0.4 a0.1g#gggalgg5glagglg 

ainggifigtegggnM1.4t

•OUITAielall new x orx 

Twenty-first NewYork Twenty-eighth New York North Carolina 

North Dakota 

Pint Ohio 

Tenth Ohio Eleventh Ohio Eighteenth Ohio Oklahoma Oregon First Pennsylvania Twelfth Pennsylvania Twenty-third Pennsylvania RhodeIsland 

South Carolina South Dakota Tennessee First Texas 

Second Texas Utah 

Vermont Virginia Washington West Virginia Wisconsin W

i
.............­ 43, 7, 

16. 03ll 23 7.s·n 111 

1'0 IIlOI'\l­ nlll,~ ••,on I' • 'I 

111,10-\1 lilt I!'~, '221\. ~~,

In 7'~

·n,-I,CI:··r~

11\1. 

Im.t\, 141\ 

l,on,f."1.1 

ITo. 4:1 0 7f' ~j.l-4. Ul 

"'"''--''''' .--­ ).21;. ·····ii: . . .. • .. _.. ~1,~ i3 

I, ila, :'2i.-1A 

ii, ~i5 03 1(,:r:~ iI7 

DI, II(J 

::::::::::: :::::::::::-:=-. --'770. H fo ••••••- ••- "'."""'_.'" 10, ll-\ 

IU.al 0\(\ 

316. 1I1 .:::::::::: ::::::::::=: -"ai6... 3i 

. ..­ _ _ '-"-' --'5. I In 

,,1 .11 ·······-··---······~iii··4 1,l,l~1,1 1I1 

I, 4. I, M. . _. ":10 lI\'! 

41·~ol .•..••._.-. _ -'.­ .l:~ ~13 , . 

.•..... _..... -"'-"337:26 :::::::::::: ~OO. 10.6& .. _..•••.••••••• 

4.;114.~9 _ •••• 62- 2'2 ,...."' .. 

""""'Ti',' ..··....---i:ii· ---""2, ii.n:i16 2.342.310.00 • _ •. _. __ 

...­ "'-'--3;211292 .. -. iIlr•. oo 2, 4il1. .-.... ~.

11,670. 70 •• .. 

M7,lI2S, (~.1 1.7. 'J, ;j';­

..-. ""-$4i;~iiii:4i' '-00 

_..:::::::::=:'::::::: --ii.,-·'-·Q7 "':,' --:37 ::::::::::.::.: ···'··ii·:ii3~·il5

.........._. $.26 __ . I •3M. ?2 2, ~{4'" 34';~ 11 

20.106. 2 7Zi. JU. _. . 

•• 57,9-1 •••••_ •••••• Z, 213. 01 ...... _ •••••••• 

'I'n1'AJ,~ I>'OR S'I' ..\TES AND TlffiRlTOHIE::: l'1)MI'Hlfll1\O PART OF on !>-JOHE ·1'11 .... 1' I NJ-: C'OLL"F. 

... .. __ 4 •• _ ••••• __ • __ ::::::::::::~ _-it~.- 2ifi:71 ::::=::::::::: ::::-: __ .. • • •• . ....._ •••••••• _.,. • ••• _ •••_•••• _ a.I:l3.51 .••••••••••••••••.••••••••• 

:::.:::':::::::::::::~:: :::::::::::: :::.::::::: .:::::::.::::~:: :::::::::::::::: ::::::::::::::' .:~:iJJ, ~,i~:/J7 -- --­ ...... -_.... -------~ ...... __..... __ ...... 

Tol;,1 
100 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONE

N-e

ffi 

a 

114 

ae 

ge ge 

o 

c0 

CS 

2-: 

■cz 

O 

z 

a 

O 

00 

Z

z 

.) 

•••1 

g 

Employment taxes 

..12, 

il ca lg 

Mi ra 

ri cq !cp. 

4 73.0.1:" 

23R882442. AA222222$42t20522A2222822A42 

gg01445 5006V150g0g1X6Vgigr-i

010010001000000001a0gIgaggarag000 

4r4K a ..,„ 

Admissions 

Club duesand 

initiation fees, 

20 percent 

Art:SARS228228428222A58A2282488,1224282 

&VIgggg5liggaggeg..10g:glggrg0ggRIS 

0100M001g0ggIggg040000M000nag 

Total,all ad- missiontaxes 

ggg0g0000

222882222044882222284228288222882A24 

100g00121M00100000gia41501 

g00M5070010U0gaiggg0g000101510M 

g-tc4-,t44•T 4.00fraJe.-14.5.-,0,6-74a 

Admissions 

sold byproprietors in 

excessof established price, 50 percent of 

such excess 

ili s 

S 

- 

5 

2 

'' 

8 

.- , 

4 

2 

, 

g 

A 

t 

g 

2 

Roof ns, 

cabs ts,etc. 20 percent of total paid for 

admissions, service,etc. 

OM001000Mg0004041#240000gg01

SUS5Er2428A22W448n1882:?82gRZASWAS18202 

410 

iO4040gaggag00040010.0t001411g01 

pfe a 4 .. Nac4,-, 

Leasesof boxes 

orseats,of the 

amount for 

which similar 

accommodationsaresold, 20percent 

1 

8 

22 

n 

88 

gg 

SA 

A 

''' 

2 

004

gii 

St 

- ,-, g 

€ 

egg 

05g 

221 

0 

8 

5g 

22 

g 

2 

Ticket brokers' 

sales, for 

amountsin 

excessof box 

office price, 20 percent 

00 

24 

0g 

28 

R 

R 

ggg 

222 

. . 

0 

2 

... hg 

288 

Admissions,for 

each 5centsor 

fractionof the amount paid, Kent 

g-za4gp.50 054a &friw4040;04r4e.44.e ci 

IgMaggtgiggil0040U15060g07001% 

gt81100g0g10:210M0M003100:10000040 

2242222882222*82222S22222428142222232 

,x2.0 ,e-t$ 

Districts 

e 

4 

te 

cs..1141:iogfiM 

MAAtiuA80A4gg44 

2 0iM5E111;1gA 

. 

el Ail gi 

psr A 

422A2EAAwm*A2ZaANwt 

I 

04 

Atn84 Ertle r 

41M 

P A 

ittlt; AZAAN 

4.-8P-N, 

c 

210

2232822244222282289SAl22222 

.8101g007711$0050010111a 

N 

ggggcl5g5g0t57-'1ggIggIgg

.6 r7 —74 ..: aaa 7,D 

KfflacIggggWalggaWggflg

ggrOggggffigklgg100010.0R 

an8ME8 2284g2W249RF=2 

smar,a242.samaggi

g 

c

eaaa aaaaaera 

600 gggEOgg50ggM59a10 

OggigggggittjilFiggg050gIggg 

aulas2258a 

aaaa aaaa 

i 

or, 

0; 

0 

:9 

o 

0 

2 

0^ 

" $4 

MgqggiagtIggeglIgggigg.4 

0000g0A100$050§0gnagng5 

2208222222t222424MARRIA2W84 

6 

2 

g' 

4 

0

R8 

0 00 

222 

g5 

3F 282 

1,10.74 g 

t 

g 

8 

gg 

S2 

g 

2 

A 

2 

FO 

A? 

g?.: 

RA 

g550K5500g0001gling5g1

Malgt0tirOalg0g0010gg00 

282242842,TA82A28N424:888222 

1 R0r4'.s 0,-pc4wer,6e0i-ca 444.4 .sea.s 

t MO 

'Z.2 

ob4 

?.?,:g 

12 

a 4 

MOSZ9.0 1:1 pA t3 711.2 ,

1 &flNENNOONFEg  011g0M 

c:, A 

4 

li 

- ntv ;! 

PUiist. 

" 

t 

1 

's 

: 

tifligiago 

2 

'=1 g; 

c2E-OiccOO:Sfl 

5 vik 
REPORT OF COMMISSIONER . OF INTERNAL REVENUE REPORT OF COMMISSIONE

102 

Miscellaneous taxes 

Bituminous Coal Act of 1937 

Of thevalueof 

disposals by 

non-codemines, 

1 91/2 percent 

IR 

22 

2 

2 

Per ton, 

1 cent 

1 

2 y 0 

• Li 

R 

4 

44 

8 

44 

8 4 

2 

1 

228282222822882288r-R2222228228282R2222 

Ogg4gg

V4PAggg4IgggIgggi051g4gggOn4Mg i g g5

t154FIggglggggIggggE4“4444Eig 

'.5'6'6 4.85:t:8'"CP2'2';i87.°5 gtignE2aga4;:itagggg 

fltis82.2W

ltagigOigiggVgggiaggigngniggallg 

gg50-45;10MgralfgclaagOagglgg 

2RER2282222822222822R2R22R2226822228; 

6M'ci2g7.°522e8gR2'82:".^J;ilaggP 

20282822222222222 

gg Ng.q“Thta 

422R8228282222222222 

^SielOggiagggI giltagg 

7_1544alig4Igg441.00. 4050005,50.4016 ..... -74 ad.:a 

•• - 

--. 

22242222:22t4222222242822822 2 522W8 2W4 

1"24°

gggtgget4gMlagtElgriTiggiggggigggfla 

gggagg lagglggnAggigagOgalilUgg 

5g':42'4a22S2'2281“22"44.2gaiffL:8 

Total carriers 

taxes 

2522822'

:

222182222422222822222288 248222 

ggggil4575 :81agnatMtggnil ggggaggat 

ggV4giti ggE44figgIngEgggiinggtitilgOg 

d gaae .4c4 g gr.: agaag g-; g a w4a 

ig I 

Rg 22 

4 

ragig 

2.7M282 

g 

8 

4 

gg 

22 

._, 

g' 

2R 

1 

2 

g°0 

882 

a 

g 

8 

1 1 

4., a 

nsars22441114 Itar4ggge-0.-mA 

914.11 

- 

Eeg 

E1 

il 

1181t 

=LIP' 

m m. .0; . 

t 56 

mbAssvvv,5.-vZ1ZsKs.E.4 

5 .- 1 

 04Pi 

.0 

If10A;dttftlA 1 

Alt 

p,o, 

mzz2z.0, 

1 

tiatzt* 

"..pitsx 

il 

ta. 4gts 

p. 

0 

R 

rel 

8 

g 

8 

2 

2 

r.,, cd 

2 

4 

5ga

222222221=2513222222522222? 

l ggEtRingggaggatit“ 

Oggigggg5414g004. 441g4:444 

v:gg-ig.17.: - ?..5..1,5eigr;•-tig-taig2IFIg" 

:488'2214:48gg2:

rolgtaltailgliggiggIggggil 

4410.1gMilgg44.1“61ggggil 

ggg8;2288Rfa:".2A:22882r-18:682825: 

^27284a25 242g4 

22g8222822S

g 

P.

ggiggt-taN

222222=22282848 

4ggg Mil ageet2

gggaigniggagraignag651-4 

aria a,..7.:t.:4-7aae-r-7 aaa ea-ra 

gggaMitigggraggtaggnh

22228220222A22228.44222882R 

1 

.tffirt.tra:<

OggESEIgglinglignallggg 

,-a.r.t.:t.sdsos-, ..gatisls.,,g-r 

2228822"212 2822208 .e 388226225

EigggnEggrAVE aFggIng - etnitar glgt45.44 Kg risd 4t .. , .-s..-4aea 

28,593. 10 80, 333. 27 

5, 941,01/2. 52 

9,262. 88 

566,734. 29 

379, 824.27 

12,711. 03 

17,070, 833. 43 

281. 038. 32 

1,

267,643. 23 

48, 485,297. 30 

872.806 98 

4, 422,799. 89 

7,175.86 

71,853, 15 

9,413. 63 

2,

702, 038. 41 

8, 048, 980. 35 7,096,433, 07 

524, 135.21 725,630. 43 

1 1,928,000. 56 

355, 844.67 

47, 459.70 

164, 597. 16 

6

302

60 

gF 

42 

gn

V88822223 

th-I gg il .5- g 

448 

228 

- 

2081 is 

r

.., 

zps 

>•B 

V. 

ttu ,;

1g

1.0 575.se...

g. 

 m. 

t2g2i g ,2b7," 

a 

i ... ft..... .E t....

02,79.s. ig 

41411Kia4W.4415Mwa 

a

l 

1 

i i 

s 

R E 

.

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A 

1 01 

g5ia 

mes

766087-48----8 
£ 

1.—Rec eiptsfrom specified sourcesof internal revenue,fiscal yearended June30, 194 7, bycollection districts,States,and Territories— Con. 

8 8 5 

co ics 

ggeM

28282844.4881388828888N8N2 

4ggggrgggggMgggggag 

K $.4 4 .444 .4'41c4.4.4 

NeSNIWOgeritideNtaita

IggragggggIgggggggggggg 

98NIR85,42552agNagrang284 

tp-INfle 

ggggggggggg 

I155582F-228g AQ$455RA2485 

giREMIREH R 

IgIgligkl5k gggggsggggr 

g

OSSX4RA4SAM4R4A2A2 

4

AA'AE;g

MgagggIggggggg 

4244ta-44Iicqia 

RMEUlliggg6 griggggqgggg 

gRgREHRHPUR§RgtEME R 

88gA2O*458$4222945RS4NOSS 

g 

N 

0 

„T. 

ggg 

sgzi 

04- 

ggg 

SA5 

woom sc.@ 

gg 

oa• 

S 

0 0 3 

pgg 0 

ZZ4IE 

gis>11, E 3 

RIMOONE imm m> F 

tf 02.0Nrati1412blii 

0 

pp

m 

og 

a5°S 

mosiss 

REPORT OF COMMISSION

104 REPORT OF COMMISSIONER OF INTERNAL REVENUE Taxonuseof boats—rates varywith length of boat 

- 

s. 

g 

n 

El 

n 

Am 

MR 

"

S 

6 t°51•6 

282-7 

4 

M 

,6.e.ig 

GER& 6 

g 

Taxonuseof 

motorvehicles, 

peryear,$5 per 

vehicle 

gggng

MORS 4*S48488g4A2g8g254488NO884R445MONA4 

i gggggggggggg7.gaggggggg g ggggggg g 

4 eg aa ae -:Fi eaee-r-raegaee4wa -I- ge e-7 

Leasesofsafe 

deposit boxes, 20 percent 

104544IFgOaRIgglegOOFIVAFAAgaO411grtWOS 

gggggggggtaggaggggngaggaggggrigggigg 

Ag5R2424gARAUS425N52PROARO5Sgg2SPAN8444$ 

Transportation 

of oil bypipe- line,Hiper 

cent 

g

NzgOe 

ggr 

Oggg 

a 

8 

ii 

g 

g 

k" 

ggg 

Ogg 

glg

XNA4 

g 

'4T-I I 

gggg 

asNs 

I; 

I=g= 

n4l8 

gkneg7. g 

SANARS r., 

e 

as 

e _ 

a 

1 i 

Local telephone 

service,15 per 

cent 

isql.51 

glgggggg 

AgeONNRM 

ggg'

1.42%EgSR*5I144N5248A8584gRe552RR2 

-iggggi gggr:IgOgggggggglgg 4 gg g 

tiggint:Pingtek5Kgm4g".4 In 

.„106 e4 e 0 g 

2g sod woo ' pester lt 'Sti

glt5E.; 

ggkInV 

2544488 

0 

kgakkggkItnIkgg 

52AROANmg9gO242%5 

kgPfsgidlI::g 1 6 

kk 

RN 

:

grekgkle5 k 

58594R2 * 

I Int g 

Telegraph, tele- phone,cable,and 

radiomessages 

gils,-sgt.wevar..n-4.4gietzete2zrs.2!ssvansFiggesgtze.-3 

ienkkrIngelniaggnikflatigkkg

gr.kgkiiI4glagrAkkkngggIRMI5OggRIngkk 

-Rtiggrkrit 

... 

eae tz. a. a 

.. - c 

Sugar,per 

pound,approxunately35cent 

VS 

4 

:::45 

429 K' 

,- 

ga g 

M 

A 

g 

g 

4 

e 

k 

g 

S 

a.:-4

05 

FA 

2Sg 

. p 

g 

4 

0 

gg 

22 

Fe: 

g 

4 

Districts 

l 0 

<WgOOPI;71014.4

.wo, . 

.im, 

. 

i

tri 

 g0/84. 

1 

ea 

r V 

g 

t 

, 

a 

41 

Irl 

vg,,,J. 

OXARRRUciRRA&tZPImEgE-4. 

P 

tA 

.41,1,„zzz,z,„ 

rFOl t"rtgiltli 

k 

inn,„,, ,..,84aza 

a 

.ig. 

ttraz 
REPORT OF COMMISSIONE

106 REPORT OF COMMISSIONER OF INTERNAL REVENUE Miscellaneoustaxes

—Continued 

Grand total all 

internal revenue taxes 

NA 142MWaV83F=gM32RVaassasr.nn 1;am*tonmein 

OkaWa5gg41.1:MVantilig§g4IM 

Al4gleVgaggiatilgaglgVaggli 

16.771Walga-IngOggalgWV61144..4 

..:.:,-7 

Othermiscellaneousreceipts 

(including old 

repealed taxes) 

a 

8 

ar 

a0 

88 

g 

ri TI MS 

a4g2 

c, 

. 

22V27ZAt.- 88M 

L>gg04"gt 

, 

'g 

W.: 

N40 

8m8 

s-e 

M 

.4 

Transportation 

of property, 3 percent of 

amountpaid, 

except coal, 

which is 4cents 

perton 

ggIssgssvass2 ,4ssxszingue.assssegsssE:4s24 

a

IggligtOKIMIgtgagg6644ggigIgg:44$ 

ggVAgg4tIgaggggAt0gggri:RAgggitig5A1 

t gRa..4 .4.: g.4.a.:e.e4 gddb !fa e a ag 

Transportation 

of persons, 16 percent 

M.M2MRflit:z4S8AeM2W4M,WISMizSMZMA285.X$ 

0 -s15:45glgt04ggggag40ig04055“1 4"44gg4 

irlgaggggglatga140MgMgrigali4 

ee4.4..4a e .4 .i41-4 aeee ee e .4. .4 

 

cc, 

Coinesperated devices,$10 per 

year,except 

$10 

gaming devices, 

which are 0 

Mg0S88M22P84N7.2RMRSMAR8Mg8M283g 88VnNA 

ati5OatlillOWaggMaglOggggOgal 5 §1 aag 

taagaggqiggiggagglaigalgO.W.Vggt'a 

.4- 

Bo

wlingalleys, 

pool tables,etc., $10 foreach table 

oralley 

SliaRL- r.MMSRMit2SNSTEgMIMAP4M53MRS 2M 8 XMP 

Fi agalgatagaVW;a0a.W.Wagaagga 771 $4 

pgaigWgE4MgEtificiaggMqgfiggii:fe.mt7At 

IG Is 1 01 1 5

Alabama Arizona Arkansas 

First California Sixth California Colorado Connecticut Delaware Florida 

Georgia Hawaii 

Idaho 

First Illinois Eighth Illinois Indiana Iowa 

Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi FirstMissouri 

Birth Missouri Montana Nebraska Nevada New Hampshire FirstNew Jersey Fifth New Jersey NewMexico 

First New York Second Newtork 

"-- -‘" 

8URARM,888MEP03,.M8gnSSMM3M`

gagggE415Ognaaggiagaa

OlagnNtaagnaraVitatigg 

tig

61051gOgni4g46igg4tqL40

s 

0 4 

s 

ki 

ss 

gg 

2,02 

5g 

6S 

ti 

M 

ga 

MS 

:0.7sIttdaklaanlaileigag

r.M.8882.788A2M$888SS2888Er59M 

tgOgM 

..r 

OgagegtilagrAga7agilgiaag 

-,6 szac4- se tf.i.e F.:.: el' 

gngiaialgFettgaliign

34S8M3gZMMO8S28E2PMMV:$54M

itg 

ET-Iggialangt5lidteVain

.s g aae eaa 

..;*22SaSegr..32gr .aitig8081 3. 0:442 79 -". 7- tnnnignOgnholtangiqtg i

gggFOCIWgg4WgIti:Vtg056, 

.., ' 

167, 391. 34 202, 247.46 352,232. 87 122.738.86 

54,425. 83 198, 646.69 346, 069. 61 188, 086.68 

437,662. 89 

71, 233.26 

589,720. 35 615,785. 33 310, 445. 34 

705,762.11 45,753. 25 

72, 891.87 69, 848. 99 146,459.00 

478,515.82 317,M.09 133, 623.71 47, 306. 57 119, 986. 31 

1,501,120.47 282, 0l6. 64 212,651.93 

■C2M8858423ZE.38:ENS2MM P-Mr.388 9.* 

EAgiiralgOMM1165gUn lati gvitcftggsigr;grivd.ittitgs 

913 ' 39801 1

9$ WILL '

'ot 40 

t trzga51 $ ' 9L 

'61 808 CI 

9 2 EEO ' 99 '

'$8 091 69'

19 VEL ' 68 

8Z ITS ' es 

'LZ 8 8919

S5 TEE ' 15 

T %T oes 1 ' 9

LE I 6 00 Z9

59 0 L8 '

18 685 ' 66 '

99 Z6Z ' - PO 

'86 ma is 

E 040 S 81 '

66 ' 69 796 

'8$ p cu 10 ' I 8 Or KO '

'CL 999 5' 9

'19 aro 61 '

96 .5 ' 81 9L '

06 69 /IL ' 'ourteenth New York 

`wenty-first New York 'wenty-eighth New York loath Carolina forth Dakota Pirst Ohio Tenth Ohio Seventh Ohio eighteenth Ohio ) klahoma )regon rustPennsylvania Cwelfth Pennsylvania gwenty-third Pennsylvania lhode Island tenth Carolina louth Dakota Tennessee Ind Texas Second Texas Jtah Vermont Virginia Washington Wea l Virginia Wisconsin 

g

0 

"t 

0 

VV 

t) 

O

2

0 

ro 

r* 

,7 

ro 

1-3 

O 

CI> 

ro 
108 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF • COMMISSIO

Incometaxwithheld onsalariesand wages 

ttAle 

°43 .6.bial 

.0,0-....,00„.....-,.0,.....,..,...-c. 0 

46,fttaer4w,4.4s,it4t14614,i4,4 544411,,di 4 

' 

I i 1 061 

gaqvggtggqggisgtggt:gogiwg5igtmg 

tigVlgAgAW5461AASIVAAAAAAAti5A g 

1IgnIggraggagggggOgg4Mgraggggg g 

RARSRAWASINSMSAS:T2SU8220X2RXM:S22g3 S 

a 

SASAW2SSAS4GAERR8RS%),R2SSRRSr4X.IXARR 4 

OggggMXg1gggW4 gggggZgarzggROg A 

ggegiagnmiggeggkvw:igsagaig i 

AAWatgAigAgglAKAA640AilAA4651gAgA5 Fl 

Individual 

,

tiA1411. 8 .6. 0r• :Int=: -.:nnnm;n1=in:=111

:1=n n 

- ..-- --- -- -- 1- ------ 1 1 06

ggrigggggggrIgMg4ggggggEOgggOagn

Z5I2AASZWASSR:283Z22911SSSSA47,2•AR=z3R13 % 

1g 

ggIgMgVgagt,W4igqgg5=Kgr=aegi=ggi: 

gaggigg4gggggggIgggrillggggggggWgg g 

g 

9181 

22322RVSMS42G2212,121%8S284R2R2gABSt322,1 e 

aglgWtIggglgElaiggggaggegggdal F: 

areigMiggalggngqggitginggilaVg 

Ogiggil5UggggriggggtagggglaigggAg g 

Corporation 

15i 

a: TA 

0, 9.9990,-0, ....-n-...00-9..9999i 9 

m5g7g-gr.qqa4awiRag7gtfum426-Isma r, 

1 06

ggaigggggggiggiggqggaciggIglite 

agggUgOggggeaggiggaggaUgggglg g 

R'-'4REPAR2SRg*AASR2SRAVre4NOSeASSSFIS:VAA2 R 

4 

rtligtgigg74-1-gtingwggpocsg -ggeigg. g 

1 916

46-as4R. F.s.4mali;m3nsgasmvssmAgNg74 z1 

ri-fsmgtggil.t:v

atAgga‘AggAilAtigig5gAgAVAiggliAlt I 

aageVagAAAAAAAAAAUWAAggAAM g 

-TfAgffg?=4tposgraet.i;etig 1 

Locationof collector'soffice 

etr Zr" 

4 

-,1 

.?, 

8 4 ti.> gig 

F-'. AtigAA, 

z Ty 

aT.220 

ma.:4coptilgo4fe,exsszimpt24;;Laplog...oza 

a 

.s 

s4-01P R 

. 

0 

itg8Poz 

Eittgr. 

 ti 

6- .1 

2 

..... 

Collection districts 

.. 

-,. 

pg.fp oi. 

a..; 

,g-awgilvtarapth= 

.4 

22 

E

g„ 

.4,gm.w...g.-44.e..b.sxxxx.i.xma,zi.. 

o.' 

. 

40.41141 

4.,1],. 

Aggs—t-Itt§ 

s diazz2z 1 

qi 

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tad 

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V. 

g 

a 

, 

i 

rOM.t..NNACIO

' a i■ --";0 4 11 11'461 Vild

gASSSSta4SW4S3 RRSP:S2SSAR

AMAMAIAllg 

g:545AgAgAkM ILIAA4gAggAgA

AtiAggagA4

tlq-425vggsg5421 SgsS65g51 .0

gglOgriggggggg 

SRSSSRAAM;SAA A29S82zA884

:71 83W8AAr

gqiiilggiaggg sg.aggs74p

AggFigia4061 UARAgagA

60

NON.NNeNWM= NvioNcoW.NNWNW

, 7:gvIg5.4 .41 6d:EgErot, .

ggggggOgggggl gl

$7JSRS4S4224R9R 2FARRN2L3218

I ggggaggg

4g5g74

gAtgAlgAalgtA4 110AA5A15

6:10544 tig71W5V

vgggggsgoggog 

AiiiMAgAGA4 gi8gggA6A4

ABAAAA64nAiisl MAAggAggA

SASSRSAMR2t,S22 M2VA8R2RRA2

Jug0:004

.............. N..treiNNNNNC.N

gg 2et;882F27 gt882ri6g

I I 

22RM2RZIR2G80:1R 2SALBE3A0FAR24' 

Oragg inglItAggiAA 400:4606544A AltgagafdAtA glEga482ggs8q 11488litigr 

62, 629, 977.13 43, 934, 228. 08 

87, 010, 181.19 

112,480, 789.84 

4, 107,168.42 

106,144, 736. 78 

88, 674,712.41 35, 958, 5 15. 20 

234, 690, 442. 53 

50, 833, 606.61 

33, 973,351.50 

196, 455,754. 62 

37, 532,631.11 

156,738, 126.70 

46, 334, 587. 33 42, 389, 219.43 

4, 686. 019.49 58, 962, 681.67 

00,568, 334. 50 67, 799, 584.37 

13,635,464. 94 

7, 381,406. 26 

88,577, 940. 62 

61, 931, 783.52 38

290

896

70 

caitsFmnas8 4m L3R2320*roANASS - taggflgggIglg ggggggggggeti 

ggitigglItdigg giggS401:41t4 

gggaci“.?::gtiligEf 0.0 1Xt° 11dgo 41.609122, 579.62 27, 030, 872.74 

58, 889, 080. 06 

61, 882,600. 49 

2, 645, 662. 85 

75, 183, 355. 33 

115,293,477. 49 

19, 343, 099.95 

141, 656,252.77 

37, 076, 256. 19 

17, 538,206. 92 

150, 883, 006.97 

30, 035, 445.32 

119,163, 243. 68 

24, 093, 660. 57 16, 997, 072. 36 

2, 922, 162. 30 

32,723, 397.63 

72, 619, 037.50 4

4,8, 9 

224,21 1.49 

39, 063. 43 

6,127,555. 81 

55,1,409. 42, 511,

02 

 920.

21 

23

990

562

38 

2 

=

4.4 

5,0 

1 

= 

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5carliP=Ogn n-ettlt2.0 

.,,c, Agnqg 

6 

fr; 

j =1 o.-aig8 , 

71

t-g.mn

.471APIME"

-8 §t

40gzgami4E

Am 

o 

1.? 

e 

a 

..; 0 

rAE. 

>.o 0. 0 

a letZ 

c . e.gS 

bb 

.60110°6 1 

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no° 

aMeapTantitigtial 

bemigUAgia.wiee 

1 

, 0, 

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mp

p 

da 

.As 

P. Hi 

5t1 4-on 

I- g

14 14

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A 

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0 

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C 

CQ 

O 

t 

C 
, 

74:-:-.1"::-::--: -::--= 

- 7 7 77771- I 777 7 

OgaggagltadOggia 

EMUMIEgat55i2Iiihri 

M!RRIO222442S422S4RS2P4NR4 

40044g5gallgq0Kg 

39

108

385

741

63 

HEIV

gxe4r.zz asaw;c7Iss42m,usga aa

ITHIMMECURREM 

WggiUggIngligtgqMg 

5WW1ggigilaWagag 

40

672

096

997

88 

.......r.....,..,......-- 

A:aiNF4a-tEln4RRNAr7.4!: 

61 0

gg-g.4z:P4fiF,tF;c

gagiagg011iWiWgga 

R77.4§0§4REIMLIEWHEM 

2244488I1404253SSS2RS24:20?-94 

,-,g7;K-'-;ggm, gg ISO 493 9S SW 

sig-WacegthIgr;g4g06

gglaigtflratilgl5gggi 

SREaMFEOWIMEri 

'',t,ro";IXV.r.R8s3?.tgmwats.e,m!3:Pg 

- atig:-.*; 

1

700

827

52; 04 

mnvo ncamnmei -=WnranNt-0 ,

177,11 7 ”7”19117r1111 

szMagkgatgf5:461

MALIVENPWARWEAFIE1 

RSRRSR2ORREOP.82528SC3r4RS8:1 

1/66lig 

gg-11:41 1vweggeggiig4 - 11

685

627

721

37 

axagsaansam2amsaaAar451 ,.= 

.15454diggitigiff-stwviiviv 

giiggtWatIgiNTS41041 

VORRiEgOgFEERREMERRE 

15

626

783

973

69 

SA

z 

a 

>9 

v. 

d 

0: 

vaaaB-. 

0g9, 

gliggigglIM 

NoaA061300.96t°9 

aa 

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4' 

sra 

s t6 12 

1 

13, 

7

l

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, " o 

j!shS . 

3 

1g 

'0" 

110 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONE

4f.7

.141 

.2 ' 

2fl 2 

:1Z::::=7;17 ;:,75=7;;,;;,.4,,,,,,;, .,., 

I II 17 1 I 1 11111 I " ^ "1 1111 

Total internal revenuecollection 

/461 

NA4VROVSSW4204R82R42*SSI482 4 SAI: 22242W2442 

 MiTilgIggratklOagggailSiggFAEPAg 

aggiaglkOrlagaffiggilk5gagagggaing 

OltIta5:205gggnagrgq:n4140,1a 

.4- oc2 

9461 

P4. 2RRRI:52M%MRRSgR43242ASVSN 2% 22M3 NRS22S 

tainIVIMNIMEggIAINICOggflIgg0 

 taMainlagIgg$656.4iiNtkinttgliggg rieggilgUWWF10400-4P10411.100 

Employmenttaxes, includingcarriers' taxes 

:W

,:g141 s 

:-.=!nrarrrylrr A

i,-.-.-R

:r2'

- -r.. 

«2«« R«.iSN«RR«oSw.R««R«4RXm«R ce"RAti 

1 Li6

R424222K2425401SR2Sr.SAg 4253 g 22A 2 % 442: 844fl 

PlgAgWg5g4AggaggW5 gFAPAgOZERWO. 

g 

tric

FiWeigag5W-Mgraggaggaglaga 

6"5 4%5 4..t4g,:cig:',"I Liqlgaj.cl agggcl."I 

9461 

SSR222.722R=ORSSGSSNW2gRRS=2 41 P 2442FaiSP 

2:a

taltVIWIFIVigg4V50501[40agWi 

igag$1566040AMMEMIESOW 

4litsigaagzicaa:Ir'iggg -.4.0ft':: ^40;1^gtgg7: , . - 

Miscellaneous internal revenue(Including 

excessprofits) 

°ab 

141 

77111

74;=;;;;;12:1;75Z;;I::;;;;:::::WIWi 

1 77117711711 1 1177711117 17 7 - 117 7 111 

-2**Agags*lo.c.ingnsmagggnmo!;2sz[zr.m:58 .4 4 4,14 : 

3g'

aniffilangeigniggggrAgMgggIgggetel 

clgagraggagggil0g4WrinitigtgAMO 

50^P4411&Igt"a6g541'g4tertti" 

9461 

Emetvacustasuf482.12stssmaagmsne$ar.vax .4 

 gigggtagkaAMMIOgiganaglangg giWgitilliVagatdVigOMMUM1 

 VidliggeggcliiIgg16 14‘,WW7egge1660 

Collection districts 

sm 

illarilleal-11114011 V4716,4g61114..ggAmptsaxan 

.7; s 4 - 

aggv.,>,ni 

gii 

Wagugh,1 

*et 

m>.11$ 

>, 
....ELD R74MASE875 

6

gdgigtggv 

88880P;8=22 

22AiR=6 2g 

228sfnms2g .

a

ggiggala 

IgnigEng 

3t4c6ggiEfg-t 

0

c.72M48:228;t32 R 

IqRRE28A238 8 

gagggng0 g 

g4:41500.qg 

F4 

R.

2882V.R2.%2F. 

2A2 2 78. 22" 2 

ggglaggS5

8ngllAgggVg5 

4g 

qigg14'7 W 5 

S 

M ' 

g61556iggg 

grgIgPagg 

ae 

01 8 

4 1 kW 4 

g8 poi 

6 

REPORT OF COMMISSIONER 

112 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

1 1 .8.21. 

4 .5 a 

® rilrrnri.,:urm5:r.-.7,-.,7= 

Total internal reve- nuecollections 

2222824828RR;E828482A8R882=18 M 2221222822 : 2 

 g etaggIgggaUggggggIgglOgggggggregag 

gaggclIggggaggOggggggaggagg55ggggggag 

ktIgggggenggaggaiggggq4g/gOggg gggg5 

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P.c.& 

2. 2. 4. 1 2 51: 8. 2.g. 8.2 ^ '12 82g^122`1. . N , _ „ ^ 

„ „.„ mmA 

2R:^2 m .. 0 El. 0 cm 

Employment taxes,including 

carrierstaxes 

r.g.claR02glagZ$5,= 2 gnittaSgLI 2 SIMM?S2STAI MgX 20 

 MAgggiOg riRMEMIngEgiggngnIgg 

gdOgra5gUggIncalalW.Mgag

iEi

giNgil 

:4 e . "1'44.e.aiii4cleviihT47i °6g17-7 0'44e0-7g:fr 

fl ul 

0..z, 

tEirPE 

v.08 

Sta 

A2812287428RXRB82=12AN2 2 8.8 14 28 22 888 RORII 

a ' 6 •.: • " ' "00 •-;o4 "004-1 'N ' • c4 •74c: a • 'M 

Miscellaneous 

Internal revenue 

collections 

$EVR2RroZ;t88M`ZR8288P-2:aRSRP8R;: 328 S.22 =8182 £12 

 t rAgMlaggraggIgg:..ggggg:71ggaggggclggg 

glaggggElgiattigggg iaggagggiggglig 

1-4:41t4°62.2"7 11;12 .1 251 ggrreg"g4WPgggS .r 

44.6. 0 

igAa gORM82R2”.RMeiSEESSMARgetE8282RX 27. 2 cURRESS 2 

cg ta n 

Income(including 

excessprofits) taxcollections 

.`2888$88ERg47X4c482E*8882822 288EXORS;;REERE:E 

ggggVi:AgggggglgOggaggg ingMaggOngijad 

 1VggliggggagggIggigga

gg

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* ci 

1340 80 

ba0 

'122.22229g.2;:g12222.29.2"8.22e2252" 

-,0 ,-. 1-iti t041.-1 mm.i.mN m mcimm a 

p.42Ac4s 

g;;21 

liAuv 

tit; OngggRIMMNEEWEEng5Wgfig5If 5 EgU 

4;ingggggggliag"gggit'ggg:"Iggtg 44g"g 

Tr .4.5Z: a:- .,:eca'ra c=aa .7 4 aec :aa;-t- '4 

Statesand Territories 

<

AhAillic04 

Fq 

■4<<VOUPS40M., 

t 

litli ° 

 2 

- 

i 

1 Ili 

0;10fflAt 

6 

. 

li 

4 Ira 

4gMM4=XXXZZZZZZ4X0004Ag 

Ai iiiiliIIM 

1 

2 

gitnreM 

a; 

8 

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4 

top 

Ai. 

27. 

141 

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t8iF g Sg 

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14WW

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215 ptell4EFFE

i 

8. A.F.2.e..5 

--ar ilk 

• 
114 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER 

920, 1 fl 

5 

5 

1 

a 

gegat 

Itglt. 

gOggU 

gRa7,•RRR 

2, 133,657, 202. 96 

95, 602. 53 

61, 069, 509. 57 

669,587. 83 

i44444

.

1 

I1440444W4 

G2RS2M4532c1 Re 

ggigg 

.m 

„rag 

225, 747, 182. 72 

4, 100, 319. 29 

4,500. 00 

991. 81 

79, 432, 157. 18 

588, 679. 85 

2, 585, 930. 01 

71, 277. 52 

30. 33 

86, 783, 885. 92 

4, 330, 469. 37 

1, 731,81 2. 66 

646, 725. 30 

Nove

mber 

$1 22, 480, 810.52 80. 397,227. 15 

1,242, 839,917. 02 

3,

01 6,942. 08 

123, 041, 829. 30 286,661. 68 

1, 572, 063, 387.76 I. 

35, 024. 44 

48, 296, 978. 94 

558, 209. 06 

qe e 

404X 

4gg44 

V5i12,1 

i OlIg 

014g4g 

28*O288 

- c -I 

3 2 1 'EaWOW 

4,

900, 112: 40 

5,

256. 25 

88. 87 

96, 936, 824 56 

593, 268. 77 

3,

497, 894. 21 

56, 500. 03 

917. 55 

 I 90106' 0 19 298'

4,

216, 990. 71 

1, 780, 956. 65 

742, 493. 56 

0 13 o It la 

$231, 729, 633. 79 

233, 665, 379. 75 

1, 062, 479,893. 15 

4,136, 168. 35 

343, 676, 327. 25 30. 00 

1, 875, 687, 432. 29 I. 

47, 685.1 2 

55, 029, 160. 1 7 

1, 584, 489. 75 

4

gain 

2RUgg 

. 601 il Wi4 

OHM 

88=RRRE 

I In ' 329991 ' tO

5, 139, 331. 53 

7, 575. 20 

— 39, 079. 01 

114, 722,744. 65 

685, 643.17 

8, 928, 010. 82 

114, 050. 34 

1, 637. 28 

I 124, 559, 913. 98 

668 260' 99'

3 ' 399121 ' 92t 'Ot 60 V82 

s a ld qmo

m

$692,106, 719. 36 

1, 1 97, 675,765. 98 

29, 649, 033. 69 

10, 047, 452.47 

977, 783, 803. 39 4, 089. 04 

2, 907, 266, 863. 93 I 

229,542. 31 

42, 212, 283. 03 

632, 760. 48 

6r445 

Mg 

-.Sag AgR 

414$4

ARR.% 

g 

4R, 

qgg!' 

ez ofl s ooe wr3, 829,545. 30 

5,

250. 00 

91, 102. 24 

94, 029, 159. 1 5 

559,441. 03 

3, 341, 489. 09 27, 649. 93 

5. 00 

210. 35 

101, 933, 852. 09 

3,703, 972. 05 

1, 957,618. 81 

830, 227. 71 

y n Pahl

$1 42, 112,167.51 

76,604,348. 51 

1, 338, 766, 980. 75 4, 192,449. 46 

203, 969, 499. 08 

3, 308. 74 

1, 763, 098, 844. 05I 

61, 61 1. 65 

57, 348, 511. 41 

625, 368. 05 

agi

Ogg 

Ma 

ammn 

,m 

4 

Oggial 

R$22222 

U:" 

-t .4- g 

I 236, 146,172. 21 

4, 173, 149. 20 

6, 075. 00 

68. 04 

101, 335, 130. 05 

596,508. 30 

3, 495,648. 62 

9, 744. 14 

630. 18 

I 109, 616, 948. 53 

398 ' TM08

1 4 94 1321 681

t ' 994 ' 61113 

! sin

$191, 507, 179. 48 

374, 619,825. 30 

857, 522,931. 61 

4, 093, 327. 00 

329, 606, 9E93. 19 

2, 060. 17 

•I 

1 ' L91 9E' 11E' fi1' I 

236, 479. 63 

73, 396, 130. 65 

881, 263. 00 

t444F

3323% 

.: 

gWg 

, a 

4 75q4 

1451§11 

rig3283L; 

a g.4- 

14 14 88 1 96111 

3, 430, 900. 62 5, 407. 50 

605. 22 

89, 043,201. 38 

495, 984.59 

3, 275, 079. 97 

12,487. 46 

103. 62 

96, 283,770. 36 

4, 637, 736. 00 

. 1, 881,770. 94 . 682,609. 33 

E 

F1/4

...) 

il 

.5 cg. 

 g.2 

W4gt o y 

V'Eo m0 "' .e7, 18 

A SE ....N.e I 0 

Wila E 

Ar, 

ref 

liii 

!Illg E 14 51 lig

.34a1:141a;,c0 

gNO i El9 

El 1i t 6 mp. ..-714n5 +a --= 

illl 

0 t 

5 126 g 455 ,4t8M5P51 2 4104

T

1: ;E PM0041 . 0:1-4Z, 

e m It mv zG-m'e g 

s'2 .02EI 8 " 814etal- g 50839 -as g; 

357;A°:). 4 ° ° 64541”1 &' 03g .-; .Eg g 

kg1 88W re,g 4ig§1 8 18 gloggS0101 811 

p. ogmw omo "A'oo04mwtoopTkol OUVUmFOAO floa 

9 8 9616C

5, 777,732. 9 

gRgRIZ, RSS 

R 

61448qg 

ilgS11g0 

1,„; 

lUtaIglail

=84R;SS2V.:SgR 

• 

41g4644064,1 

e set:egses-t 

l Va g eg ev 1 

9 ' 342 968 95 

gr

::23RR2gN89NZR70248:2V-8R8 

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gig4WITM144;16%agf 

: -za.:etwes.-7 

08 0668 et 

1601 ,84 7 E6

gaMgOgna:40Wg

Fgral8gRRSM2Rgf68gE8gRS2R 

1644

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.. 

681 361' £1 9 £9' 1 0' 81 09'

, 

OW gt 

40111M 

3g*Rgf.Igg 

4-,,-. 

2gEg4=gRXRR858 gr8RRg837, 88R8 488RM 1

laMtAlg1g ja gann tantt : 111W r^i

6"444g444 415g" $14:1144 qq 0 -- 

4 eaeeees-r I c:=1 64 m 7-7 --, ,4, 565, 446. 89 

1, 361. 39 

2, 339, 387. 04 

2, 837, 356.76 

966, 460. 47 

3, 795, 035. 11 10,983, 536. 19 5, 943,557. 92 4, 473, 663. 34 2,447, 143. 77 

1,088, 860. 22 

870, 373. 00 

—206,548. 94 

2

900

00 

31 1 14086

I '2 '239 418 TB

FARX8=35:2SRSRV:27,RS2g8 SgSgrARS:1RROR 28ggAS 

AWM WrAtIM Oggag0M1101 tfiMPI ggfoln iPP

64$W46 41651460441 gggg V4044 141 

£d see 4 .:.tae a .4 1:gg W 7^ -7i°.'

6, 093, 151.21 

458, 980. 87 

39, 196, 558.34 

5, 062, 484. 01 

10,866, 821. 81 

2, 997. 14 604, 903. 05 

673, 621. 01 

36. 1 4 

4, 370, 090. 95 7, 102. 93 

1, 625, 131. 33 

2, 695, 258 06 2, 518,865. 23 

3, 462, 770. 99 13, 386, 326. 17 6, 520, 544. 55 4,550, 914. 81 

2, 573, 429. 97 1, 500,450. 08 

532, 744 88 244, 141.48 

250

00 

• 1 0118 I 19'

I 1 6' 81 933 68'

ggra

80:eRrAiR 

lla 

s ,,, , agig 

14 

itiO440W-1 

83gX8AARRM3 RS2888 S8R42R8ERRSRg8 

0§naggagg1g MggnekA1 1 4404U 1 Ogg O 4:54171 '4.411 4

gf-t -;eg g.: 2r;4 opic4c4.4 .-7 c 4° 

4, 248, 191. 66 

3, 044. 38 

2, 141, 162. 29 3, 095,913. 49 

1, 748, 774. 42 

3,

378, 39. 57 11,175,808. 60 

7,

305,732. 68 

2, 799, 751. 53 

2, 827, 390. 39 1, 324, 736. 89 

867,400. 13 

14,556. 16 

100

00 

4g . 

.E AV 

.0. 

"P 

i : 

ri lii 7411 vil 

! ..g/ railie? gti 

Ao= 

Rt.§ ° 

1 Aga,081 

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a8° 

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i 

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kk 

a

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Rgg 

FIR 

84 

1-

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1 ■4 

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ste 

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6.3 

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0 

I 

.‘g 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

6 

r; 

8 

f 

p

Q

S 

61$4 

8285 

4 dda6556 

6R 

8 

ffi 127, 962,29134 

(53 38, 193,995. 82 ya

ggg 

*AS 

m 

Agg 

60.647,215.29 

6 

ns 

a 

5 

A 

A 

0 A 

a 

5 

2 2, 2, 494, 385, 130.59 766,831, 834. 94 2,581,531,758.63 

=!.412FA 

g

2-FAA 2-FAA 

gligggg 

• 

eg 

Er 

glg

Eigggg^ 

88s8ss 

M" 

rg

ig 

ae 

gi 

4 

g 

8 

6 

8 3,376,347, 829. 56 

42 

ggg 

AAA 

n5 

ggg g4gg 

GXAS 

6g 

e

g

ga 

6156 

gggg 

FFAg 

REPORT OF COMMISSION

3, 188, 771 00 2, 354, 254. 40 

2, 479. 02 

30, 563.71 

615, 031 08 

-209, 029. 76 

62, 877, 833.33 

955,317. 68 

158, 050,618. 89 

3, 612,947.21 

3,757. 50 

605. 89 

101, 838, 986 00 

588,388. 56 

2,794172. 82 

52, 879.75 

314. 75 

108,892, 052. 07 

3, 901, 766. 56 

2, 966, 987. 92 

277, 042. 23 

498. 20 

41, 807.78 

622,446.57 

84 079. 80 

59,291, 207.56 

76, 353.79 

est n ' e t ' et 06 '

3, 932,159.11 

4, 141. 00 

520. 80 

87,737, 730. 39 

826, 054 84 

2,274, 013.82 

70, 125. 48 

53. 28 

38.14 

te ng V wi

4, 056, 489.82 

2, 954,843. 57 

12. 60 

118,904.49 

1,205. 00 

33,796. 79 

1, 044,450. 73 

-227, 282. 81 

56, 756, 829.16 

55, 9 17.94 

170, 924, 779. 89 

3, 421,194.23 

6, 082.70 

. 58 

96,226, 489 

482

.29 

8 22,729. 00 

2, 927,149.96 

48, 917.48 

116.70 

24.99 

I 80 3 ' 19 1' 98 16'

3,737,516. 40 

1

3, 090,413. 40 

4. 50 

96, 989. 96 

377. 30 

59,722. 46 

1,118,49164 

180,534. 47 

48,593,774. 42 

REPORT 47, 046.21 

180,452,241.33 

3, 538, 374. 90 

6, 000. 00 

187. 32 

92, 195, 718. 11 

554, 867. 83 

2, 818, 938. 49 

4,608. 80 

2. 83 

e 'en t 9 88 80'3, 487, 885. 31 1

705

441

04 

2, 837, 728. 20 

145, 619.16 

1, 173. 50 

57,593. 70 

1, 153, 821. 87 

124,199. 39 

44,280, 989. 61 

65,929. 62 

8LI 498 ' '919 ' et 

3,825,898. 50 

6, 000. 00 

604. 80 

92, 185,608. 51 

5 24, 886. 30 

2, 605, 073. 66 

24, 326.99 

324. 05 

6 6 ELI ' 1 ' 10 IR '

3,5 14,557. 18 

1

903

747

II 

3,673, 031.71 

158, 110. 65 

1, 284.50 

88, 457. 59 

1, 379, 814. 36 

-1, 014, 584. 36 

48, 946 900.61 

69, 088.97 

215, 420,170. 33 I 

4, 384,788. 22 

5,210. 00 

101.22 

99, 677, 977.74 

618,197.76 

3,

004,247. 18 

48, 098. 32 

485. 64 346. 68 

107, 639, 492. 76 

4,

493,719. 86 

2

083

114

46 

116 

8 

2 

2 

ogs' g 

AI 

37. -3 

ii 

gjg ai a 

g!....sg 

sort 

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1 

41 

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440 41 t. Wg 2111 i r

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0 

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7-3 

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fei 

5 

V42 

El 

118 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

g , 

33 

g 

i 

-5 El 

2802:6.znittSrp'$g 2SgR88% 

wigg4EEMP UMW, 

"ggg ggani "Igtgg a 4 

RZ ^ -T:si a. 123,101,291.52 

15, 066,284. 14 

2, 453, 235. 23 6,535, 008. 79 6, 109, 428. 73 

30, 163,956. 89 

787,558.21 

6, 959,131.53 

89,875, 455. 67 

.03y5 

$128,M1,700.41 

t3ZZ&SAn2glga'ARS4 8PA8822 

gagrnigh- W. :978 - oh 

"Tli 104145 Po 4 

4::.” :54 eV.' .4. ." 

125, 318, 262. 94 

16, 019, 072. 99 

4,666, 342.19 

6,775,188. 57 7.156.411.13 

33, 617, 014.8.8 

10, 440,025.75 

287, 800, 210. 75 

33,720,143.40 

muly 

$124, 149, 782. 89 

2!-.R 

Ha!: 

Ila 

I 

8554==;° 84.9clit$38:1 

REZIECia MUM 

qggal PE gc 

183, 895, 812.58 

15,577, 068. 33 

6, 648, 504. 25 

6, 831,853. 06 

cm ram 42 

34, 273,522. 10 

4, 075, 969. 90 

123, 855,956. 75 

3, 253. 920. 87 

2, 729, 896, 129. 82 

March 

$1 11, 409, 430. 96 

2FU3g482Z2:3SMR4 8$NRS'Sr. 

gglig9NRW-R REHM 

rat' 40214g1 "a 5' 

ea ea ,-..4 -m m 

ES 'L89'660'311 

13,703, 664. 26 

8, 618, 632. 19 5,974,288. 07 

...ca accn cc 

. " 

32, 452, 852. 78 

12, 726, 674.69 

13, 135,MO. 40 56,345, 991. 67 

tranage,g 

$1m,077,133.96 

SzeaFFP888518Ei stasem= 

iggligggifiEgg igrE5 

VI '4D:015 54 1- 

4," 44 ga 

eg tat 'CHBVII I 

37,043, 486. 52 

13,214,125. 48 13, 499, 267. 12 10,838, 714. 138 74, 55 1, 653. 93 

101,801, 691.60 240,97 1, 631. 114 

25, 158, 438. 48 

&mann 

881903, 

120. 078. 117. 47 

4Sagt."3SA$53”2212& 8R8288 

g5Iggliggg§RE ignggg 

4g1 8516561 Pg g 

sEl „. , • 

LE'990 1909 '021 

30, 834,386.91 

15,346, 202. 84 

11,777, 679. 65 30, 156, 536. 00 

76, 950, 278. 02 

1, 849, 231. 88 

w 

1 

1 

i 

1 

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32g8.04'81V3gt8:500 

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REPORT OF COMMISSIONER OF INTERNAL 4EVFANUE 

TABLE 5.—Summary of internal revenue collections, yeGrs ended June 30, 1946 and 

1947, by sources 

Sources of revenue 1946 1947 or 

decrease ( e (-) or 

Corporation income taxes $4, 639, 949, 184. 13 $6, 055, 095, 928.79 $1, 415, 146, 744. 66 

Individual income taxes 8, 846, 947,304. 29 9, 501, 015,016.08 654, 067, 711. 79 

Income taxes withheld 9, 857, 588, 86073 9, 842,282, 259.83 -15, 306,600.90 

Exeess profits taxes-declared value 91,129, 766.65 56, 189, 793.45 -35, 999, 973.26 

Excess profits taxes-Revenue Acts of 1990, 

1941, and 1942 7, 8 2, 488, 154. 16 3, 566, /77,957. 70 -4, 256,310 198. 96 

Unjust enrichment (Title HI, Revenue Act of 

1936) 34, 881. 98 298, 088. 49 263, 20g. 61 

.../ Income, excess profits, and unjust en- 

. 

richment taxes-total 31, 258, 138,151. 94 29, 020, 054,044.44 -2,238,084004 150 

Capital stock tax-total 352,120 832 35 1, 597, 470.22 -350,54 WA 13 

Estate tax-total 629, 600,697.45 706793, 811.54 - 70,198,114.09 

Gift tax-total - 47, 231, &N.85 , 70, 497, 262. 16 ' 2$, 285, 60A 31 

Distilled spirits (imported), excise tax • 143, 080,486. 25 121,561; 518. 88 -21,6'48;971'10 

Distilled spirits (domestic), excise tax 'I, 603, 492, 558 91 1, 563, 807,922 54 ' "-Be, WI, 686. .,_ 87 Distilled spirits rectification tax ' 41,879,5g4.51 43,484, 604,86 1, 605,97a, 35 

li Ines, cordials, etc. (imported), excise taxi_ 2, 594, 339.58 2, 905,887. 29 ' .. 311, 697:71 

Wines, cordials, etc. (domestic), excise tax_ 59, 24 621.18 7 ' 59,290, 660.20 ' -9,259,02098 

Brandy used for fortifying sweet wines (repealed June 2, 1940) ' 281. 30 1, 044.23 782.93 

Rectifiers; liquor dealers; manufacturers of 

stills (special taxes) 8, 060, 757. 19 9, 442,729. 75 1,381,972. 61 

Stamps for distilled spirits intended for export 24,946.99 8, 769.67 ' -16,177.32 

Case stamps for distilled spirits bottled in 

bond MO, 395.16 745, 968.29 -44, 426.87 

Container stamps (Liquor Taxing Act of 1939). 13, 308,863.38 13,281,896.17 • ' -.26, 967. 01 

Floor taxes, wines and liquors 696,212. 33 152,574 70 -593, 637.63 

Fermented malt liquors 650,824,03698 664,917, 516.18 • • 10,598, 979. 20 

Brewers; dealers in malt liquors (special taxes)_ 3, 105, 691. 96 3, 662, 414. 98 , 556,813. 02 

Liquor taxes-total 2, 626,164; 685 67 2, 474, 763, 442 42 -7.51; 461,143. 4 

Cigars (large) Al, 384, 278.32 98, 2865204" P-43,664j6491:12 

Cigars (small) 69, 924. 84 65,695. 15 -4,228.69 

Cigarettes (large) 172, 275 95 ' 6, 279.78 • ' -16If995.67 

Cigarettes (small) 1,072, 798, 838.85 1,145, 261, 626.61 72, 462, 787.76 

Snuff of all descriptions 7,372, 589.19 7,054, 624. 59 • ' -3141409 0 

Tobacco, chewing and smoking 41, 967,364. 70 ' 36,547,448.65 -5,419, 716 05 

Cigarette papers and tubes • 1 1, 756,895. 91 539,665. 19 -.1,214,7230. 72 

Leaf dealer penalties, etc 214. 60 ' ' • 660.62 446.02 

Cigarette and cigar floor taxes - • 2, 901.28 4, 581176 1;679.47 

Tobacco-total ' 1,165, 519, 283.14 1, 237,769,301. 78 72, 249,018. 69 

Documentary stamps on deeds, bonds, etc 47,392, 511. 11 49, 105, 883. 24 1,713, 372.13 

Capital stock and similar interest sales os 

transfers. 

-- 

30,168, 915.41 2t 048,070. 30 , --3,905,84211 

Playing cards 9, 766,370. 64 7, 781,949. 78 -1, 984, 420.86 

Silver bullion sales or transfers 198, 599.01 , 1 127 „ 062.09 ' 978, 463.08 

Documentary, etc., stamp taxes-total_ 87, 676,396.17 79,977,968.41 -7,696427.76 

Lubricating oils 74,601,712. 78 82, 014, 668.57 7,412,955. 79 

Matcher ' 10,347,199. 17 8, 413,182. 57 -1,834,016. &I 

Gasoline 405,694, 550. 72 433, 675, 867. 82 27, 981, 317.10 

Electrical energy 59, 112, 412. 75 63, 014.069.19 3, 901, 656.44 

Fires and inner tubes 118, 091,665.38 :1749924406. 37 • 56,834749. 99 

Rabbet articles 125,435.34 2l, 281.81 --BB, 153.53 

Phonograph records 3,902,192.80 &WI, 5444 c h - 41at'350. 64 

Musical instruments 2,839, 145. 85 -110, 154,83E It ' 9. 7, 19133 

Luggage (manufacturerc' excise tax) 15,304. 23 48, 562 50 ' 3$36,258.27 

Electric, gas, and oil appliances 25, 492,071. 90 65, Goa 224.48 ' 774116;452. 58 

Electric signs ' 56;289. 82 86 314. 58 ' 217,024. 76 

Business and store machines 15, 791,618. 49 25, 183,429. 44 1,391,610.95 

Washing machines 700.85 

Dttsical equipment and photographic appara21,201;952.23 36, 177,442.37 14,975,490.14 

Electric light bulbs and tubes 17, 780, 746. 79 23,179, 762.04 ' 6,899,015. 25 

Automobile trucks 37,14 631.19 62„098, 895. 81 24;9641,169. 62 

Dther automobiles and motorcycles 25,892, 586.28 204,679,517. 76 178, 788,931. 98 

Parts and accessories for automobiles 484870,508.01 99,932,390. 73 31,061, 832. 72 

Radio sets, phonographs, components, etc 13,385,132.81- 'El& 826,29216 ' 50, 471,159. 86 

Refrigerators, air-conditioners, etc ' 9, 229,41231 37, 352, 386. 96 26122, 974.65 

Sporting goods 7. 877. 504. 71 17.054.041. 99 9.176. 537.28 

766087-48-0 
120 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE b.—Summary of internal revenue collections, years ended June 30, 1946 and 

1947, by sources—Continued 

Sources of revenue 1946 1947 Increase or 

decrease (—) 

Firearms, shells, and cartridges 

Pistols and revolvers 

Repealed manufacturers' excise taxes 

Manufacturers' excise taxes—total 

Bituminous Coal Act of 1937 

Telephone, telegraph radio, leased wires, etc 

Local telephone service 

Transportation of oil by pipe line 

Use of motor vehicles 

Use of boats 

Bowling alleys, pool tables, etc • 

Cola-operated devices 

Transportation of persons, seats and berths._ 

Transportation of property 

Leases of safe deposit boxes 

Admissions to theaters, concerts, cabarets, etc_ 

Club dues and initiation fees 

Adulterated, process or renovated butter, 

mixed flour, and filled cheese 

Oleomargarine, including special taxes 

Narcotics and marihuana, including special 

taxes 

Cocoanut, etc. oils processed 

National FirnsmsAct 

Sugar Act of 1937 

Miscellaneous repealed taxes 

Miscellaneous taxes—total 

Retailers' excise tax—Jewelry 

Retailers' excise tax—furs 

Retailers' excise tax--toilet preparations 

Retailers' excise tax—Mtgage 

Retailers' excise taxes—total 

Employment taxes: 

Federal Unemployment Tax Act (employment of 8 or more) 

Federal InsursnceTContributions Act (2 

per cent of taxable wages) 

Carriers taxes (old-age benefits, 614 Per 

cent of taxable compensation) 

Total 

Grand total Internal revenue receipts_ 

$5, 232, 464.71 

61, 232.36 

25,280.00 

$9, 031, 273.51 

384,029. 36 

16,838. 21 

$3, 798,808. 80 

322, 797.00 

—8, 441.79 

922, 670, 740.98 1, 425,394, 708.86 502, 723, 967.87 

34, 261.35 

234,392, 875.80 

145, 688, 920.61 

14,823, 531.91 

115, 9E0, 852.42 

181,949.66 

4, 011,082. 72 

17,091, 795.45 

226, 749, 801.48 

220,121, 449.98 

7, 857,165. 62 

415, 267, 866. 77 

18, 899,227. 13 

43, 504.83 

4,932,167.11 

603,876. 27 

6,443, 457.61 

5, 573.32 

56, 731, 986.36 

170, 534.26 

18,324. 26 

252, 746,306. 24 

164, 944,261. 45 

18, 988, 186. 23 

284, 607.07 

3,064.91 

4, 467, 993.20 

20,432, 234.06 

- 244, 002, 947.52 

275, 701, 414. 68 

8, 660,125. 23 

455, 223,221. 52 

23, 298, 760.96 

30,000. 63 

5,873, 737.80 

791, 589.92 

17,313, 931 61 

8, 327.87 

59,151, 922. 36 

111326.16 

—15, 937.09 

18,353, 430.44 

19, 255,390.84 

2,164,634.32 

—116, 675, 249.45 

—178, 884.75 

446, 930.48 

3,340, 438.61 

17, 253, 141 04 

55, 579, 964.70 

702,959.61 

40, 955, 354.76 

4,399,533.83 

—13, 50400 

941, 570.69 

97, 713.65 

10,870, 479.00 

2, 754.55 

2, 419, 936.00 

—54,208.10 

1, 490, 100, 8611 46 1, 550, 947,269. 58 64846,409.12 

223,341,986.48 

91,708,170. 55 

95,574,486.34 

81,423,426. 46 

236,615,429. 22 

97,480,959. 81 

95, 542,308. 76 

84, 587, 948.88 

13,273,442. 74 

6,774, 789.26 

—32,176.58 

3,164, 622.42 

492,046,088. 83 514, 226, 646 67 22,184 577.84 

178,744, 606.78 

, 237,825, 430.69 

284, 257, 638.59 

185, 875, 788.99 

1, 458,933,920. 01 

379, 555, 104.11 

7,131,180. 68 

221,108,494. 32 

95, 297, 465.52 

1, 700, 827, 676.04 2, 024, 364, 816.56 323, 537,140. 62 

40, 672,096,997. 88 39,101385, 741.63 —1, 563,711,258.25 

Non.—Collections for credit to trust accounts, included in the table above. were as follows: 

Dorporation income tax (Alaska railways) 

Distilled spirits (domestic) 

Distilled goals rectification tax___ 

Wines (domestic) 

Fermented malt gum 

"Bram arge) 

pigarett

O

es (large) 

Digarettes (small) 

Manufactured tobacco 

Doconut oil 

Playing cards 

Brandy 

Sugar 

Total trust fund collections (included above) 

1946 1947 Increase or 

decrease (—) 

$1,76582 

2,891.00 

. 88 

7.36 

171,873.11 

33,974.33 

7, 616.42 

5.03 

77. 22 

2.21 

105, 516.28 

$2,217. 51 

4, 62442 

4.15 

69.88 

2.21 

—64357.83 

176, 529.17 117.090. 49 —59,43168 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 121 

TABLE 6.—Total internal revenue collections, years ended June 30, 1863 to 1947 

Year Amount Year Amount Year Amount 

$41,003,192 93 $153, 857, 544.35 

C 

$4, 696, 357,061. 95 114965, 578. 26 161,004, 989.87 3,197, 451,083. 00 

210,855, 804. 53 147, 168,449. 70 2, 621, 745, 227. 57 310,120, 448.13 143, 246,077. 75 2, 796, 179, 267.06 265,064,938. 43 146,830,615. 86 2, 584, 140, 268,24 

190,374,925. 59 146, 619,59147 2,835, 994 891 19 159, 124,126.86 170,864819.36 2,865,683, 129. 91 184, 302, 828.34 273,484, 573.44 .2, 790, 535, 637.68 143, 198, 322.10 295,318,107. 57 2, 939,054 375.43 

130, 890, 091 90 306,871,669. 42 3,040,145, 733.17 113, 504,012. 80 271, 887,990. 25 2, 428,224 754, 22 

102,191, 018 98 230, 740, 925.22 1, 557, 729,042. 64 110,071, 515.00 232,903, 781.08 1, 819, 839, 224.30 116, 768,096. 22 234,187, 976.37 2, 672,239,194. 52 

F: 

118, 549, 231 25 249,102, 738.00 3, 299,435, 572.18 110, 654, 163.37 289, 664,022.85 3, 520, 208,381.00 113, 449, 621.38 251, 6603 950.04 4, 653, 195,815. 28 

123,981,916.10 246, 212, 719.22 5, 658,765,31433 135, 229,912.30 289, 957, 220.16 5,181, 573,952. 58 

148, 523,273. 72 322, 526, 299.73 5,340, 452, 348.78 

144,553,344.86 321, 615,894. 69 7,370,108,377. 66 121,590,039.83 344,424,453. 85 13, 047, 808,517. 72 112, 421, 121. 07 380,008,893. 96 22,371,386,496. 55 116, 902, 869.44 415,681,023. 88 40,121, 760, 232.77 

118, 837, 301.06 512,723, 287.77 43,800,387, 675.90 124,326, 975. 32 809,393, 640.44 40,672,096,997.88 130, 891, 434.20 3, 698,955,820. 93 39,108,385, 741.03 142, 594, 698.57 

146,035, 415.97 

3,850, 150,078. 56 

6, 407,580, 261.81 297, 075, 560, 791.90 

I Period of 10 months, from Sept. 1, 1862, the day on which the internal revenue laws went into practical 

operation, to June 30, 1863. 

TABLE 7 .—Internal revenue tax on manufactured products from Puerto Rico, fiscal 

years 1946 and 1947, by objects of taxation 

Articles taxed 1946 1947 Increase or 

decrease (—) 

Distilled spirits, excise tax 

Distilled spirits, floor tax 

Distilled spirits, rectification tax 

Wines 

Fermented malt liquors 

Cigars, large: 

Class A 

Class B 

Class C 

Class D 

Class E 

Class F 

Class G 

Cigarettes, large 

Cigarettes, small 

Total 

$33,793,856.73 

999,178.81 

1, MO. 25 

2, 661. 75 

189.913.10 

161,139.02 

112,667. 81 

1 491. 25 

5250 

15, 802. 43 

50. 40 

$19, 082, 586.02 

566, 170. 63 

15.26 

324. 45 

123,962.40 

67,401.66 

11,23454 

2, 608 25 

65.50 

292. 74 

—$14, 761, 270.71 

—433,008.18 

—1, 635.00 

—2,337.30 

—45,950.70 

—93,677.36 

—101,433.27 

—3, 845. 00 

13.00 

—50. 40 

—15,009.69 

35,263, 464.05 19,804, 719.44 —15,458, 744.61 

Non—Stamp sales for Puerto Rican tobacco and liquor manufacturers are deposited a San Juan to the 

credit of the treasurer of Puerto Rico and consequently are not shown in other collection s atements herein 

except that liquor and tobacco taxes amounting to $2,899.24 in 1946 and $7,600.88 in 1947 were collected at 

the ports of entry and were covered into the Treasury of the United States to the credit o the treasurer of 

Puerto Rico, under the Act of March 2, 1917 (sec. 3360, Internal Revenue Code). 
122 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

INCOME TAX AUDIT 

TABLE 8.-Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1947, by tax years 

[Excludes additional assessments resulting from collectors' investigations] 

(a) TOTAL REGULAR AND JEOPARDY ASSESSMENTS 

Tax year Items Tax Interest Penalty Total 

Income and declared value excess- 

- profits tax: 

1925 and prior 

1926 

1927 

1928 

1929 

1939 

1931 

1932 

1933 

1934 

' 1935 

1936 

1937 

1938 

- 1939 

1940 

. 1941 

1942 

1943 

1944 

1945 

1946 

1847 

Total__ 

Excess profits tax: 

1940 

1941 

1942 

1913 

1944 

1945 

1946 

Total 

Grand total 

Vo""'

ANVAIWIMP 

s.t oe t44 

$268,735 

16, 574 

26,324 

25,533 

172, 452 

999, 767 

18, 237 

139,081 

237,678 

605,969 

1, 410, 624 

1, 649, 207 

3,327,300 

1,927, 450 

5, 723,368 

11,840, 989 

31, 444, 862 

57, 677, 684 

288, 118, 941 

338, 644,113 

56,228,344 

1, 824, 816 

106, 056 

$97,624 

19,939' 

19,009 

16,641 

133,290 

715, 625 

12,630 

108,633 

174,841 

295,423 

422,357 

441, 682 

1, 293, 334 

588,529 

1, 964,891 

3, 416, 293 

7, 576, 584 

8, 676, 496 

24, 542, 072 

10, 427,195 

1,718, 810 

14,919 

$18.342 

3. 426 

3,085 

7,143 

7, 214 

24, 571 

4, 335 

37,139 

41, 576 

83,234 

80,900 

121, 018 

242, 713 

170,735 

229, 410 

639,6:31 

1,006, 804 

2, 503, 287 

6, 975,114 

7, 021, 796 

3, 075, 172 

336,880 

2,102 

$384,701 

39,939 

46 418 

49,317 

312, 956 

1, 739, 963 

35, 202 

284,853 

454,095 

984,626 

1,913,881 

2, 211, 907 

4, 863,347 

2, 686. 714 

7, 917, 669 

15, 896, 913 

40, 028, 230 

68, 857,467 

329, 636,127 

355, 993,104 

61, 022, 326 

2,176, 615 

108,158 

255,850 812,334,104 62, 676, 797 22, 635, 627 897, 646, 528 

406 

6,405 

6,155 

16, 154 

10, 029 

2,375 

17 

3, 037,170 

17, 652, 100 

94, 20,152 

149, 200,812 

93, 417, 779 

26, 564, 480 

15, 769 

1, 073, 652 

5, 149, MO 

19,384, 489 

22, 945, 722 

9,958, 970 

1, 537, 149 

503 

37, 015 

836,450 

836, 459 

2, 803, 329 

2, 534, 221 

723,779 

4,147, 837 

23, 062, 790 

114, 382, 106 

174,949, 663 

105, 908, 970 

28, 825, 408 

16,272 

37, 272 384, 049,068 60, 047, 545 7, 196, 433 451,293,046 

- 

293,122 1,196,383, 172 122, 724, 342 29, 832, 060 1,348, 939, 574 

(h) TOTAL REGULAR ASSESSMENTS 

Income and declared value excessprofits tax: 

1925 and prior' 

1926 

1927 

192E1 

1929 

/930 

1931 

1932._ 

1933 

1934 

1935 

1937 

1938 

1939 

1990 

1941 

1942 

1943 

1944 

1945 

1996 

1947 

Total _______ „_, __ • _ . 

97 

17 

24 

24 

31 

35 

39 

61 

71 

110 

163 

347 

999 

539 

885 

2, 566 

8, 560 

12,935 

114, 266 

85,192 

27, 335 

389 

7 

$253,086 

11, 815 

23,765 

18, 048 

168, 493 

996,208 

15, 057 

120, 669 

216, 710 

580,010 

1,381, 299 

1, 561,335 

3,229, 910 

1, 842, 499 

5, 574, 648 

11, 689, 659 

30,888,943 

55, 532, 617 

291, 475,481 

332,043, 617 

53, 012, 290 

1, 017, 816 

12, 289 

$73,977 

14, 217 

16,112 

8, 506 

129,375 

712.305 

9, 840 

93, 243 

158, 727 

277, 064 

404, 003 

394,073 

1, 242, 927 

550,389 

1,909, 411 

3.370, 962 

7, 434, 542 

8, 217, 421 

23, 467, 980 

9, 765, 315 

1,556,986 

8,034 

$15,374 

1, 153 

2, 501 

2, 712 

5,148 

23,160 

3, 391 

29, 372 

32,282 

70,596 

66,299 

84, 209 

188,460 

128,912 

193,292 

577, 240 

784,130 

1, 741,822 

4,632,704 

4, 760, 518 

2,153,876 

76, 895 

2, 102 

$344,937 

27, 185 

42,378 

29, 266 

303,016 

1, 731, 673 

28,288 

243, 284 

407,719 

927,670 

1, 851, 596 

2,039, 617 

4,661,297 

2, 521, SOO 

7. 677, 351 

15, 637, 861 

39,107, 615 

65,991, 860 

319, 576,185 

346, 569, 450 

66, 723,153 

1,102, 645 

14,391 

254,152 791, 666, 259 59, 817, 409 15, 575, 948 867, 059, 616 

REPORT OF COMMISSIONER OP INTERNAL REVENUE 12S 

TABLE S.-Additional income and profits lax assessments' -made by the Income Tat 

Unit, during the fiscal year 1947, by tax years--thatinuad 

(5) TOTAL REGULAR ASSESSMENTS-Continued 

Tax year Items Tax Interest Penalty Total 

Excess profits tax: 

1940 399 $3, 027, 943 $1, 070,340 $33, 157 34,131,440 

1941 1, 872 17, 582,300 5,129, 494 234,330. 512,996 1 24 

1942 6,374 92, 250, 723 18,939, 893 660,192 111,850,808 

1943 16,078 127, 408, 845 19,513, 755 1, 504, 386 148,926 986 

1944 9,942 77, 207, 405 7, 742, 676 896, 646 85,846, 727 

1945 

1946 

2,313 

16 

23, 114,926 

14,696 

1,343,866 

462 

458,262 24,917, 054 

15, 158 

Total 36.994 340, 606,838 53, 740, 486 3, 786, 973 398, 134, 297 

Grand total 291,146 1, 132, 273, 097 113, 557, 895 19,362,921 1, 265, 193, 913 

(c) ASSESSMENTS ON AGREEMENT WITHOUT 90-DAY LETTER 

Income and declared value excessprofits tax: 

1925 and prior 77 $237,099 $45, 805 $2,080 $284,984 

1926 14 10, 766 12, 633 398 23, 697 

1927 20 11, 110 12,120 536 23, 766 

1928 21 5, 210 4,563 589 •16, 362 

1929 28 162, 936 122,319 986 286, 241 

1930 31 987,149 701, 979 16, 518 1,705, 646 

1931 34 11, 152 6,170 1,101 18, 423 

1932 53 114, 295 87,992 23, 235 225, 522 

1933 57 129, 620 93, 630 26, 677 299, 927 

1934 87 292,560 192, 257 27,764 512, 581 

1935 120 498, 815 298, 275 51, 541 848, 631 

1938 275 429, 239 227, 613 63, 609 721), 461 

1937 332 1, 700, 625 868, 995 149, 987 2, 719, 607 

1938 

1939 

402 

630 

824, 528 

4, 197, 795 

362, 345 

1, 461, 559 

• 

121,

86, 928 

 191 

1,273, 796 

5, 780, 545 

1940 1, 924 7, 794, 704 2,173, 377 501, 764 10, 969, 845 

1941 7, 030 22, 516, 956 5, 206 893 663, 853 28, 396 853 

1942 12, 014 51, 786, 553 7, 439, 201 I, 640, 081 60,806,835 

1943 110, 000 282, 070, 453 21, 859, 632 4, 371, 777 308,801,862 

1944 84, 072 329, 716, 596 9,505,424 4, 562, 884 343,, 789, 804 

1945 27, 163 52, 572, 072 1,525,987 2, 075, 960 66,174,019 

1946 394 995, 837 6, 914 76, 695 1,079, 446 

1947 7 12, 289 2,102 14, 391 

Total 244,785 757,078,356 52, 218, 533 14, 468, 254 823, 78$,143 

Excess profits tax: 

1940 315 2,075,073 759, 748 3, 762 2, sas, 583 

1941 1, 587 13,658;325 4,067,182 83,757 17,809, 209 

1942 5,887 86, 776„ 818 17,695, 753 412, 271 104.884. 842 

1943 15,565 120, 551;349 18,427, 927 1, 36.5, 771 140,346, 247 

1944 9,810 73, 899,120 7, 371, 170 886,811 82,157,101 

1945 2,303' 22,822,875 1, 317, 774 457,406 24, 3911, 055 

1946 16 14;696 462 15, 158 

Total 35, 473 319, 798,456 49, 640, 016 3,209, 778 372, 6401, 150 

Grand total 280,258 1,076, 876,812 101, 858, 549 17, 678,032 1,196,043,393 

(d) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE OF 90-DAY 

LETTER 

Income and declared value excessprofits tax: 

CAMMPIMCIM.

MODC 

1925 and prior $11,793 $24, 972 $3,841 $40, 606 

1928 1,049 1,684 755 3,488 

1927 2,665 3,992 1,965 $,612 

1928 2,838 3,943 2,123 8,994 

1929 5,557 7,056 4,162 16, 775 

1930 8, 623 9,913 6, 460 24,995 

1931 1,319 1,353 970 3,842 

1932 1,699 1,378 825 3,902 

1933 2,817 1,918 1,280 5.813 

1934 3,133 1,967 1,374 6,479 

1935 14,520 0,109 2,813 26,445 
124 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 8.-Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1947, by tax years-Continued 

(d) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE OF 90-DAY 

LETTER-Continued 

Tax year Items Tax Interest Penalty Total 

Income and declared value ;excessprofits tax-Continued 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

Total 

Excess profits tax: 

1940 

1%1 

1942 

1943 

1944 

1945 

1946 

Total 

Grand total 

"

"q; 

$43, 402 

54, 205 

52,034 

200,172 

782,652 

2,388,174 

2, 591, 044 

7, 715, 779 

1, 8241,350 

421,600 

21,979 

$24, 691 

27,072 

23,684 

77, 845 

250,484 

600,370 

527, 696 

1,318, 799 

207,102 

27,302 

1,120 

$9, 216 

13, 409 

15,986 

25, 612 

24,376 

87,298 

62,131 

247,430 

194, 747 

77,916 

$77, 209 

94, 686 

91,684 

303, 629 

1,057, 412 

3,075, 842 

3,183, 871 

9, 282, 008 

2, 228,199 

526,818 

23,099 

6, 858 16,156, 094 3,153,328 789, 689 20,094,111 

33 

123 

318 

428 

121 

10 

155,872 

752,823 

2,942, 563 

4,178,023 

2, 232, 027 

292,051 

ggigg 

H g

1,182 

100, 819 

187,046 

115, 854 

9, 835 

856 

207,863 

1, 063,067 

3,792, 2% 

4,990, 879 

2,100,854 500 

318, 999 

1,033 10, 553,359 1,904,884 415,587 12,873,830 

7, 891 26,709,453 6,058, 212 1, 200, 276 32,967,941 

(e) ASSESSMENTS BASED UPON STIPULATION BEFORE TEE TAX COURT 

name and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

1928 

1929 

1980 

1931 

1932 

1933 

1934 

19$5 

1936 

1937 

1988 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

Total 

Excess profits tax: 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

Total 

Grand total 

""':,AES

E

M EAM' 

$4,194 

436 

2,586 

2, 812 

83, 927 

211,041 

760,293 

950,076 

1,038,162 

738,957 

731,468 

1, 568, 335 

2, 872, 316 

887, 291 

1,312,312 

961,124 

7,100 

10,000 

10,000 

$5,200 

913 

2,317 

2,313 

62,757 

29,050 

30,358 

57,657 

117,016 

61,221 

194,934 

429, 688 

800, 503 

190, 791 

222,668 

99, 404 

699 

$9,453 

182 

1,320 

1,975 

4,052 

4,820 

8,746 

11,384 

24,384 

24,207 

44,460 

36,852 

13, 756 

12, 893 

10, 646 

2, 887 

$18.847 

10,000 

10,000 

1,031 

6,223 

7,100 

150,736 

244,861 

799,397 

1,019, 117 

1, 179, 562 

824,385 

970,362 

2 034, 875 

3,686, 575 

1,090, 975 

1, 546, 626 

513, 415 

7,799 

1, 603 11, 652, 430 2, 266,439 212,017 14,120,886 .ems 

219,326 

1,938, 747 

1,8%, 415 

2,361,328 

1, 076,2% 

72,600 

534,334 

418, 714 

334, 702 

112, 514 

21,137 

5, 003 

3,952 

2,531 

313,063 

2, 478,084 

2,277,581 

2,698,561 

1,188,772 

350 7, 451,074 1, 472,864 32,123 8,956,061 

1,953 19,103,504 3, 729,303 244,140 23,076,947 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 125 

TABLE 8.-Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1947, by tax years-Continued 

(J) ASSESSMENTS MADE AFTER DECISION BY THE TAX COURT 

Tax year Items Tax Interest Penalty Total 

Income and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

1928 

1929 

1930 

1931 

1932 $1,863 $6,760 

1933 546 1,243 

1934 73, 27 6 163, 754 

1935 

• 

107, 666 

■ 

177,128 

1936 138,618 222,830 

1937 436,918 667,442 

1938 226,983 331,935 

1939 445,213 622,815 

1940 1,544.063 2075,729 

1941 3,111, 497 3,954, 546 

1942 264,729 351,179 

1943 376,937 446,669 

1944 39,647 42,932 

1945 11, 518 14,516 

1946 

1947 

Total 906 6, 779, 379 2,189,109 110,988 9,079, 976 

Excess profits tax: 

22 c11 

1940 3577,672 $187,183 $7, 076 $771,931 

1941 1, 232,405 318, 6013 44, 756 1,595,769 

1942 675,927 162, 807 57,423 896,157 

1943 317,945 54,124 20,230 392,299 

7944 

1945 

1946 

Total 138 2, 803,949 722, 722 129, 485 3, 656,156 

Grand total 1,044 9,683,328 2,911,831 240,473 12, 735, 632 

(8) TOTAL JEOPARDY ASSESSMENTS 

Tax year Items Tax Interest Penalty Total 

015,649 

■ gial igRAgg ■ RV ■ EgUIR V 'fa^ i'dag7gg:gageg

ggg 

4.4 

82

2 

84,95

14 

$40. 264 

4,759 12,754 

2,6BD EOM 

7, 485 20,051 

3, 959 

3, 559 

9,9

90

40 

8,2 

18,412 41,569 

20,968 45,376 

25,959 65, 956 

29, 830 62,285 

87,872 172,200 

97,390 a 

1 164,9

050 

148, 720 240 3 ,18 

151,330 269,052 

555,919 920,615 

2,145.057 3,365,607 

6,1%3,460 10,059,962 

6,500,496 9,423,654 

3,216,054 4,299,174 

807,000 1,074,070 

93,767 93,767 

1,698 20, e67, 845 .2,839,988 7,059,679 30,586,912 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 8.-Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1947, by tax years-Continued 

(g) TOTAL JEOPARDY ASSESSMENTS-Continued 

Tax year Items Tax Interest Penally Total 

Excess profits tax: 

1940 

1941 

1942 

1943 

1944 

1945 

1996 

Total 

Grand total 

.. MM107.0 

$9,227 

69, 800 

1, 910, 435 

21, 791, 767 

16,210,379 

3, 449, 554 

1,073 

83,312 

19, 566 

444,596 

3, 431,967 

2,214, 294 

193,283 

41 

$3,858 

27,300 

176,267 

1, 298,943 

1, 637, 575 

265, 517 

$16,397 

116, 66' 

2, 531, 298 

26, 622, 677 

20,062, 243 

3, 908, 354 

1,119 

278 93, 442, 230 6,307, 059 3, 409, 460 53, 158, 749 

1, 976 64, 110, 075 9, 166, 447 10, 469,139 83,745, 69. 

(A) JEOPARDY ASSESSMENTS UNDER BANKRUPTCY AND DISSOLUTION PROCEDURE 

Income and declared value excessprofits tax: 

1925 and prior 

1026 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

. 1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

Total 

Excess profits tax: 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

Total 

Grand total 

70,444 

7, 567 

28,426 

668, 751 

I, 500, 024 

1, 440, 598 

1, 044,299 

51,867 

2 

2, 683 

6, 727 

150,276 

260, 795 

151, 943 

54,457 

999 

25,100 

3,320 

8, 586 

30, 265 

106 697 

151, 395 

24,867 

7, 776 

95,544 

13, 570 

38, 739 

849, 292 

1, 861, 516 

1,793, 936 

1,123, 623 

60, 642 

2 

290 4, 806, 978 652, 980 326, 906 5, 786, 869 vOOCIAW . i.MMfl 

1, 533 

645 

874, 644 

17, 468, 052 

9, 868, 567 

2, 021, 525 

1, 073 

206, 736 

2, 712, 292 

1,464, 596 

93, 656 

578 

187 

91 

1, 714 

39.580 

202, 633 

76, 009 

2,111 

832 

1,083,094 

20, 219,924 

11, 535, 796 

2,191, 190 

1, 114 

139 30, 236, 039 4, 478, 086 319, 936 35,039, 061 

429 35,043, 017 5,131,066 646,842 40,820, 921 

(I) FRAUD JEOPARDY ASSESSMENTS 

Income and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

1928 

1,929 

1920 

1931 

1932 

1033 

1934 

1935 

1936 

1037 

1938 

1939 

1940 

1941 

.lan 

1 942 

$15, 649 

4, 759 

2, 559 

7.485 

3,959 

3,559 

3,180 

18,412 

20,968 

25,959 

29,330 

87,872 

97,390 

84,951 

78, 276 

143,763 

532,493 

1,976,316 

£ 143.436 

$21, 647 

5, 722 

2,897 

8,135 

3,915 

3,320 

2,790 

15,390 

16, 114 

18, 359 

18,354 

47, 609 

50,907 

38,140 

30,380 

92,648 

135,295 

308,799' 

813.297 

$2, 961 

2, 273 

684 

4,431 

2,066 

1,411 

944 

7,767 

9, 294 

12, 638 

14,601 

36, 809 

59,263 

41,823 

36, 118 

59,071 

214, 088 

731,200 

2.241. 713 

810,26, 

,12, 76

 6,044 

20,051 

9,944 

8,291 

6,93 

41,561 

48, 371 

56951 

62,28.' 

172,291 

202.061 

164, 91, 

,144, 77

 245,98: 

881, 871 

2,516,311 

8,198, 441 

REPORT . OF t COMMISSIONER OE: INTERNAL REVENUE 127 

'EARL 8.-7-Additional income GS profits tax assessments made by. the Income wee 

Unit, durritgithe fiscal Tear 10470 by tax years-Continued 

(i) FRAUD TEOVAILEY ASSESSMENTS-Continued 

Tax year Items Tax interest Penalty Total 

Income and declared value excessprofits tax-Continued 

1944 254 $5, 059, 898 $509, 937 $2, 109,883 $7, 679, 718 

1945 .211 2,171, 755 107,367 896,429 3, 175, 551 

1946 ' 42 755, 133 5, 886 252, 409 10E3, 428 

1947e u ' 5 93, 765 93, 766 

• 'Total ' ,1,908'. 15, 860, 667 2, 206, 408 6, 732, 773 24, 800, 048 

Excess profits tax: 

22.9 4 A 

1940 7, 694 2, 734 3, 858 14, 286 

69,155 19, 379 27, 300 -115,894 

I, 035, 791 237, 860 174, 553 1,948404 

_, 4,323, 715 719, 675 1, 259, 363 ' 6, 302, 7,58 

,: 1911 6, 341, 807 '799, 698 1, 434, 942 8,126, 447 

e: 1946 

- 55-- --- - - 5 - - 555 --- 

1,428,029 99,627 189,508 1,717;164 

1946 

' • Total 139' 13, 206,191 1, 828, 973 3, 089;524 '18,124, 688 

Grand total 1, 547 29, 067, 058 4, 035,381 9, 822, 297 42, 924, 736 

TABLE 9.-Tax items appealed to The- Tax Court fiscal year ended June 30, 947 

year items Tax Penalty '1 o t al 

1930ithel,prior 

Z:°-4 ""5 gn Pairg a-7 

$55,932 $12,184 $68,116 

1931 ' 10, 297 3, 572 13, 869 

1932 9, 815 4, 551 14,166 

1933 t 16,228 8, 509 24,737 , 1939_ ---- ____ .. . _____ 

-- - - -• ----- - ---- e----- ---- itic , 

32, 265 

14,5,363 

670, 389 

15, 326 

, , ge, 932 

. 150, 722 

47,691 

21% 296 

821, 151 

1987 

- _ 963,815 205,888 1, 16R 703 ri(s 651, 813 157, 179 808,992 

1939,-, 1,074, 616 270,999 1, 345, 615 

1940" 4,082, 203 282, 642 4, 364, 845 

1941 11,879, 918 483, 438 12,363,366 

1992 23, 748, 700 2, 381, 018 26,129, 718 

1943 65,109, 599 4, 276, 420 69, 386, 019 

1944 19,163, 006 1,883, 417 21, 016, 423 

1945 2, 960, 299 611, 301 3, 571, 600 

1946 43 751 • 10, MO 54,291 

Year and amount to:determined._ 1 , , 

total _o___.- - . --- u . 6,319 130, 617, 809 10,826,638 141, 444, 447 

PENSION TRUST RULINGS 

, 

TABLE Th.-Number. of Pension-and profit-spar ng plans with respect to fah 

favorable rulings avert issueedem to gualification under maw, 166(a), processed 

t. 1 through Alegttst 31, I94 6, antnumber a 'employees involved amount of pay rall, 

'and amount of employer contitibiltions 

Total Pension 

plays 1 , , 

Profit-sharing 

 ,plans, 2, 

Number of plaog 

NtiMber of partkftlatlog enipleyees 1 , 

Tekeletoployees of etnbEyes .. 

Annual pay roll of participating employees 5 

Annual amount of employer contributions 0 

9,370 

3, 657,271 

10, 975, 746 

$10, 081, 681, 000 

$757, 659, 000 

' 10 62 

32901608 

9, 083, 621 

36014950,094 

$653, 220, 006 

' Z 608 

 306 , M3 

1312, 221 

EL 037, 23L 

8109,'939, 

I Includes 47 plans combining pension and profit-shin ng features. 

' 2, Inchidee Retook-bows plans and 25 phims.combinipc psofltesharing and stoek bonus teatimes. . 

Represents employees covered:by the pkuLat toe eta M. of Whietlin ovulation was,subinitted 

nection with application for ruling on the plan. Includes employees whose coverage, because of nature 

of plan, Is nominal only, in that no substantial contribution is made in their behalf. 

Represents the total number of employees, not covered as well as covered, employed by the employer 

at the date as of which information was submitted in connection with application for ruling on the plan. 

i Represents the total nondeferred annual compensation of employees covered by the plan, usually in 

the taxable year preceding the date as of which information was submitted in connection with application 

for ruling on the plan, or at the annual rate in effect at such date. 

s Represents the amount of annual contribution under the plan by the employer, usually in the taxable 

year preceding the date as of which information was submitted in connection with application for ruling 

on the plan, or at the annual rate in effect at such date. May either exceed or be less than the amount 

allowed for the year as deduction under section 23(p)(1) of the Internal Revenue Code. 
128 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 11.-Pension and profit-sharing plans with respect to which favorable rulings 

were issued as to qualification under section 185(a), processed through August 81, 

1948, distributed by period in which plan became effective 

[Money figures In thonsads of dollars] 

Period in which plan became effective' 

Total 

Number of plans 

Number of 

participat' ing 

ployees 1 

,,„„0 ° _. Total I-f 

 yees o employer I 

Pay roll In" participatlog emPloyees 6 

2Ts t b . Olga 

Prior to 1930 

1930-1939 

January 1, 1940-September 1, 1942 

September 2, 1942-D -. , mber 31, 1944 

1945 and 1946 4 

Total 

R2111 

! MIR 

1,913,209 

1,343 

3,410,402 

4, 374, 178 

944,614 

3,266,567 

1,7063 

59

72,

6,404 

2,686,945 

759,702 

44aMagi 

4■ 

9,370 3,667,271 10,975,746 10,081,681 767,669 

Period in which plan became effective ' 

Pension plans 1 

Number 

of plans 

Number of 

partiolpatfrig employees 4 

Total em- „„,„... of 1

_.1-4,7',r 

n...”"Iin I 

Annual 

pay roll of 

In" p inup-4 

flyees eein-4 

Annual 

amount of 

employy er 

contribulions 7 

Prior to 1930 

1930-1939 

January 1, 1940-September 1, 1942 

September 2, 1942-December 31, 1944 

1946 and 1946 8 

Total 

106 

617 

843 

4, 208 

1,189 

1,394,184 

630,606 

450,008 

714,881 

201,129 

1,794,080 

1,307,562 

2,156,181 

3,579,857 

826,841 

3, 155,418 

1,732,763 

1,388,928 

2,143,140 

624,211 

124,174 

116,789 

82,810 

221,708 

107,939 

6,862 3,290,608 9,663,521 9,044,450 653,220 

Period in which plan became effective' 

Profitaharing plans' 

Number 

of plans 

Number of 

participating em. ployees 4 

Total emfo of ll 2018 0 employer 1 

Annual 

pay roll of 

ParticiPat- 

 big en- ployeess 

Annual 

amount of 

employer 

contributions 1 

Prior to 1930 

1930-1939 

January 1, 1940-September 1, 1942 

September 2, 1942-December 31, 1944 

1945 and 1946 1 

Total 

czilfi 

67,299 

17,760 

74,042 

175,862 

41,730 

119,129 

25,781 

254,221 

794,321 

118, 773 

111,149 

39,310 

207,476 

543,805 

135,491 

4.MIR 

4ggl 

2,508 366,863 1,312,225 1,037,231 104,439 

I See footnote 1, table 10. 

3 See footnote 2, table 10. 

Represents the period in which the "effective date" of the plan fell which often preceded or sometimes 

followed date of actual adoption. In cases where plan was very materially amended, may represent period 

in which effective date of amendment fell. 

4 See footnote 3, table 10. 

I See footnote 4, table 10. 

6 See footnote 5, table 10. 

7 Bee footnote 8, table 10. 

Excludes a substantial proportion of plans effective in 1946 and some plans effective in 1946 for which 

favorable rulings were not issued and processed until after August 31, 016. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 129 

TABLE 12.-Planal with respect to which favorable rulings were issued as to qualification under section 165(a), processed through August 31, 1948, distributed by 

period in which plan became effective and by existence of provision for employee 

contributions 

[Mono' figures in thousand' of dollars] 

Period in which plan became 

effective I 

Total Plans providing fo employee 

contribution ' 

Numher of 

Plang 

Number of 

mod' noting 

employes' 

Annual 

amount 

emu 

wntribm I time 

Number of 

ply 

Number of 

„....,,,., 

9-'''' patina 

employees 1 

064' gR1 -Kr E PA - 

Prior to 1930 

1930-1939 

January 1, 1940- tember 1, 1942 

September 2, 1942- ber 31,1944 

190 and 1946' 

Total 

EI

444 N1i 

1 ■ §R1 

132,897 

118,636 

04,991 

284,051 

123,084 

415:■ 

481,075 

434,394 

316,602 

205,304 

98,614 

gdMIg ei■ 

9,370 3,657,271 757,859 2,628 1,534,989 342,416 

Period in which plan became effective 1 

Plans no providing for employee 

contributions 

Number 

of plans 

Number of 

particinoting 

emPIGYees4 

..,,, Alumal _,„,. 

of peat ef 

contfig. 

flora 1 

Prior to 1930 

1930- 1939 

90- SJanuary 1, 1 tember I, 1 

eptember 2, 1941 °comber 31,

942 

 Mt 

L945 and 1948 ' 

Total 

R ■ OR 5.1MAR 

■g1 

82,670 

24,831 

30,896 

204,048 

72, 997 

8,842 2,122,282 415,244 

I No separate tabulations of pension plans and profit-sharing plans are available showing distribution by 

existence of provision for employee contribution. However, it is reasonable to assume that very few profitcon 

sha

t

r p ing 

pre a 

lans 

re 

 rovide for employee contributions, so that practically all of the plans providing for employee 

pension plans. 

*Includes many plans providing for employee contributions with respect to only a portion of the 

only 

partici- pating to nly a portion sation, as, for example, plans providing for an employee 

employees or with respect 

contribution with respect to only of their compensation, that portion of an emloyee's annual compensation In 

excess of 33,000. Includes some plans where employee contributions cover

p 

 insurance features only. *See footnote 3, table it 

4 Bee footnote 3, table 10. 

6 gee footnote 8, table 10. 

See footnote 8, table 11. 
nsarereported in table 24. sproducinga taxableproduct,excluding206 quasi manufacturerswhoseape 1Includesonly those fac 

130 REPORT OF COMMISSIONER OF INTERNAL REVENUE tinvotitim COMMISSIONER -OF INTERNAL 'REVENUE 111 

TABLE 13.—Pension and profiesharing plans with respect to tohich jaborabiorttlinge 

, were issued as to.guatifieationiunder netion 165(a), processed through August-81, 

480, distributed eptype of vesting pot vision ,. and by method of in/unmet. 

' . • Type of plan. and method - of 

Insurance 

Total ' Plans providing immediate full 

vasting 

Number of 

plans 

Percent- 

...„ o 

-447ta

l 1

f 

. 

' Number „,, panic- 

— Misting, 

employ- 

.ees I 

Numbar of 

plans 

Per- 

„.„ 

r.,..""I,./ 'Is°vl total 

Number 

of particfloating

- employ- ees I 

Perage of 

total 

. • Pension plans wholly insured 

by individual contracts__ ___ _ _ 

Pension plans wholly insured 

by group contracts 

Self-Insured pensionplans..". 

Pension plans -Wolfed by cornhinection of Methods, or Method not stated'- ' 

Profit-sharing plans 2 

. .. 

. Total 

4,144 

1,476 

' 658 

584 

2,508 

100.0 

101.0 

100.0 . 

100. 0 

100.0 

203,395 - $89, 184 

1;208,111 

689, 918 

/66, 663 

100.0 

:100.0 

100. 0 - 100.0 iao. 0 

856 

47 

, 40 

73 

471 

20.7 

3. 2 

6.1 

12.5 

18.8 

41,089 

37, 979 

13, 514 

. 11, 757 

88, 790. 

20.2 

, 

0 7 

. 

' 4.1 

24.2 

9, 370 100.0 3,657,271 100.0 . 1, 487 15.9 193,129 5.3 

. . 

Type of plan and Method of 

insurance 

. 

' 

Plans providing at least some vesting prior to re irement, but not 

immediate full vesting . 

' 

Plans p oviding no vesting before 

retirement 

Number of 

plans 

, 

Pei- centtole 

Number 

of participating ipating . 

employees 2 

Percentto6 tal -mum. —her bof Plans Percent:, atgoet:11 

Number of panic_ 

finding 

employ- 2 ees 

Percant 

ta; 

Pension plans .Wholly Insured 

- by individual contracts - 

Pension plans-wholly insured 

by group contracts 

Self-insured pensiOrt plans. _t 

Pension plans insured by combination of methods, or 

method not stated 

Profit-sharing plans" 

Total 

3,047 

1,188 

286 

377 

1,961 

73. 5 

80.5 

43.5 

64.6 

770 

141, 583 

662, 525 

443, 021 

102,365 

''256228 

69. 6 

74. 5 

23.1 

3153 

'69:9 

, 

' ' 241 

241 

332 

134 

106 

5. 8 

16.3 

50.4 

no 

4.2 

20,723 

188, 680 

1, 453, 576 

• : lot;o0of 

' 21,645. 

1@ 2 

21. 2 

76 2 

10.6 

5.9 

6, 829 72.9 1, 003, 712 

, .. •- 

43.9 1.054 11'.2 1, 8d0 460 . fil • 8 

For pro

-poses of this table, there Is considered to be full vetting When an empl*e obtains the event of his withdrawal from the employer's service, to the benefits derived from all of the em 

contributions made on his behalf. 

I See footnote 3, table 10. 

See footnote 2, table 10. 

Materialsused inmandfaetuving tobacco 

111 30,7, 

Pounds 

265, 552,866 

335, 693, 254 

Manufactured productremoved 

t 

a 9. 

41 

Pounds 

250, 044, MO 31o, 546, 040 

8141Patem 

144114 0 

Pounds 

36,208, 384 39, 052, 794 

Withoutpayment of tax 

18701 

8911'2 181I flgt.' 180 8punod 

Jeans 

Pounds 

22, 252, 684 30, 993,938 

Foruseof 

the United 

States 

Pounds 

122, 258 2,476,690 

°planer/ 

58L '886 '83 014'MI '61 

sPanocf 

For useas 

sea stores 

Pounds 

133, 076 526, 979 

a18948 

, L8L'66615 

oso '9e9 

spunocid, , , 

Forexport 

668 'net I 660 '938'2 • 

spun ' 

Inprocess 

PoUndh 

' 20, 325, 369 25, 283, 060' 

3 

0 

Pounds 

253,230,68 1 330,501,801 

sdrao s 

914Ttt'48 889'089 '21 

vpuno4 

Pounds 

39; 362, 114 46 833, 974 

Stemmed 

leaf 

Pounds 

343, 654,422 43,108;056 

0 

Pounds 

106 414, 119 168,522,865 

leas 

petutuelsuu 

Pounds 

95,743, 569 

124, 429, 472 

Tobaccotnanufact1 

aa 

P4 mV 

Pounds 

46,117,134 47,748, 343 

Numberof factories 1t 

41.6t 

'1113 1SSOU .

188 

u 

2 

a 

Pounds 

3, 755, 8 13 3,969,724 

P05010 

go 

Pounds 

772, 628 722, 913 

parrarfo 

68 

be 

a 

: Pounds 

51, 809, 873 59,703,982 

9261 

'ITI3f assn -isnq -444 

862 

Calendaryear 

1 92

986 

61 

Calendaryear 

91461 9261 

ght, in 

loyeris 
Wa 

132 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

1,41 

2 1,:t 

a n 

a 

CIGA

RS WEIGHING NOT MORE THAN 3POUNDS PER THO

USAND 

NE 

gg 

Aa 

@ I 

gg 

CIGARS WEI

GHING MORE THAN 3 POUNDS PER THOUSAND REMO

VED TAX•PAID, BY CLASSES 

bpi 

Itie ol g 8 

lel ch.2is 

42'01 

1 2 11IX -2I ik Nigegg c 

4 saEsa 

Leta 

°51 2 1 gEi 

Wi lk 

Ig E gia 0 4a8a§ 

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REPORT OF COMMISSIONER OF INTERNAL REVENUE 133 

TABLE 16.—Cigars weighing more than 3 pounds per thousand: Manufactured and 

removed tax-paid for domestic consumption from customs bonded manufacturing 

warehouses, class 6, by classes, calendar years 1946 and 1946 1 

Calendar year 

Number of warehouses Tobacco used ' 

Mamba" 

Lured Inbust. 

nese 

Ian. 1 

Opened Closed 

In business 

Deo. 31 

stemmed Un- Stemmed Scraps 

1946 

1946 

00 

CC 

Pounds 

351,502 

363,772 

Pounds 

1,375,641 

1, 231, 588 

Pounds 

48,681 

Number 

128,841,380 

98,891,710 

Calendar year 

Removed tax paid 

ue of 

stam

Val

ps used Class A Class C Class 13 Class E Class I' Class G Total 

1946 

1945 

1§§ 

1§.§ 

Number 

3,808, 750 

1,297,300 

Number 

30,187,615 

16,896,170 

Number 

50,095, 971 

30,362, 700 

Number 

90,149,494 

32,884,070 

Number 

124,702,830 

81,975, 190 

31,884,604.60 

1, 292,632. 48 

' Compiled from monthly returns Bled with collectors of customs by the manufacturers operating the 

warehouses. The above figures are not included in table 15. which shows opera ions of feats tee ?wisdom:I 

under the internal revenue laws only. These bonded manufacturing warehouses are operated exclusively 

under customs supervision. 

3 Average quantity of leaf tobacco used per 1,000 cigars, 19.64 pounds. 

11 11 
?. 

o Nu

mberof factories 

hs. tis 

0 

It 

8 A 

a 

op S 

o 

wp 

4 o 

a 

A A 

n 2 25: 

s. 22 

0 

3 

be 

z 

' 

CIGARETTES 

WEIG

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MORE THAN 3 P OUNDS PEE TH 

t0 

§§ 

er'S 

cS5 

tr, 

sirsi 

RE 

0; 

'0 

bWb 

WNg 

43E1 

5 'ail 

REPORT '0 COMMISSIONER 0E- INTERNAL -REVENUE REPORT' OF COMMISSIONER OF INTERNAL REVENUE 135 

TABLE 18.-Exportation in bond of Manufactured tobacco, snuff, cigars, and cigarettes, also cigarette papers and tubes, year ended June 30, 1947 

Class of product Removed for 

exportation 

Delivered to 

export 

warehouses 

Exported 

Tax-paid or 

returned to 

factory 

Tobacco and snuff 

Perique 

Cigars (large) 

Cigars (small) 

Cigarettes (large) 

Cigarettes (small) 

Cigarette paper books 

Cigarette tubes 

pounds__ 

do__ 

number 

do.___ 

. _ _______ do_ _ _ _ 

28, 

3, 987, 280 

697,476 

30,190, 943 

583, 009,670 

67, 459,340 

2,500,000 

200 

3,580 

241, 

180 

924,000 

• 

28, 

3, 

I 25, 

173, 

91, 

2, 

976, 569 

144, 233 

494, 860 

701, 276 

603,745 

200 

19,560 

500, 000 

763 

5,000 

128,820,160 

990,720 

I Exported: Class A, 100; class B, 13,900; class C, 2,612,080; class D, 2,855,840; class E, 17 066,688; class F, 

1,762,400; class 0, 933,225. 

TABLE 19.-Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes 

from bonded internal revenue tobacco export warehouses,' for export, year ended 

June 30, 1947 

Class of product 

Withdrawn 

from warehouses during 

year 

Exported 

Tax-paid or 

returned to 

factory 

Tobacco and snuff 

Large cigars 

Small cigarettes 

Pounds__ 

do__ 

number._ 

111 

249, 831, 000 249, 028, 8W 

111 

2,200 

I There were 12 such warehouses in operation at the close of the year. 

TABLE 20.-Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes from 

factory in bond, for shipment or delivery as sea stores, year ended June 30, 1947 

Class of product 

Withdrawn 

from factory 

during year 

Delivered to 

sea stores 

warehouses 

Delivered 

to 

vessels 

Tax-paid or 

returned to 

factory 

Tobacco-and snuff pounds__ 

Large cigars number__ 

Small cigarettes do_ _ 

211, 487 

I 8, 127,050 

4,449,876,000 

197, 408 

7,009,751 

9,172,160,180 

371 

422,100 

83, 103, MO 

4 

21,000 

5,550,040 

I Class B, 62,500; class C, 121,000; class D, 342,500; class E, 7,099,550; class F, 305,000; class 0, 196,500. 

TABLE 21.-Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes from 

tobacco sea stores warehouses,' for shipment or delivery as sea stores or export, year 

ended June 30, 1947 

Class of product 

Withdrawn 

from warehouses during 

Year 

Delivered 

Tax-paid or 

returned to 

To vessels for factory 

sea stores For export 

Tobacco and snuff pounds__ 

Small cigars number__ 

Large cigars do_ 

Small cigarettes do 

215, 549 

8, 200 

5,647, 464 

3, 992, 215, 160 

171, 498 

4, 203, 964 

3, 508,947, 360 

8,200 

28,113 

647,550 

387,359, 000 

8, 227 

595,300 

13,335, 580 

There were 37 bonded internal revenue; 4 Army, and 12 Navy warehouses in operation at the close of 

the year. 

766087-40 10 
136 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 22.-Domestic and imported cigarette papers and tubes withdrawn tax-fres 

and tax-paid, fiscal years 1948 and 1947 

Fiscal year 

Cigarette papers 

Tax-free packages, books, or sets Tax-paid packages, books, or sets 

Domestic Imported Domestic Imported 

• 

1947 

1948 

Number 

581,839, 684 

657, 607, 107 

Number 

601,000 

Number 

839, 656, 660 

130, 582,370 

Number 

228,600 

90,000 

Fiscal year 

Cigarette tubes 

Tax-free Tax paid 

1947 

1946 

6,489, 900 

9,889,100 

9,417,900 

15,256, 700 

800 

5,100 

TABLE 23.-Dealers in leaf tobacco in business, leaf tobacco exported and received 

from farmers, calendar years 1945 and 1948 

Calendar year 

Dealers in leaf tobacco Leaf tobacco exported by dealers 

In busines8 Jan 1, 

1946 

Opened Closed 

In business 

J

➢

an 

1947 

Unstemmed Stemmed Scraps 

1946 

1945 

Number 

2,183 

2,133 

Number 

1,845 

1, 626 

Number 

1 689 

1,576 

Number 

2,304 

2,183 

Pounds 

587,458, 214 

930,878, 883 

Pounds 

51,088,158 

51,00E 277 

Pounds 

1,980,474 

188,168 

Calendar year 

Leaf tobacco exported 

by dealers-Con. Leaf tobacco received from farmers by I 

Stems Total Dealers in 

leaf tobacoo 

Cigar 

mane- 

 lecturers 

Tobacco 

menu- lecturers 

Total 

1946 

1943 

a 

Pounds 

20, 933, 915 

2,375, 998 

Pounds 

661, 968,761 

484,949,326 

Pounds 

2,029, 526,633 

2,105, 622,858 

Pounds 

122,753 

350,167 

Pounds 

293,042 

282,778 

Pounds 

2,024,892,428 

2,108,155,803 

I In addition to the quantities received from farmers as shown above, dealers in leaf tobacco, cigar manufacturers, and tobacco manufacturers race ved 30,098,276 pounds of unstemmed leaf tobacco from cooperative 

associations not registered as dealers in leaf tobacco. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 137 

TABLE 24.-Quasi tobacco manufacturers classified: Number of factories and tobacco 

material handled, calendar year 1946 

Class I 

Number 

of factories in 

business 

Jan. 1, 

1946 

On hand Jan. 1, 1946 

Unstemmed Stemmed Scraps In process Stems Siftings 

1 

Pounds 

8 

Pounds Pounds 

225,641 

Pounds Pounds Pounds 

2 57 1, 488, 2445 1,614 

3 33 124,407 49, 526 599, 764 13,121 

4_ 44 3,116,819 91,216 1,883,352 9,665,843 403,357 95,533 

5 1 2,413 5,646 1,910 

6 16 18, 748 97, 357 429,970 9,939,670 2, 668,827 

7 8 129,306 1,543 2,023,771 

8 19 305, 581 

Total 184 3,388,'280 446,323 9, 245, 995 7, 121, 797 5,350, 293 2, 77E 891 

Opened Received 

1 681,481 495, 601 

2 1 372,012 128,564 5,252,087 10, 380 2,958 1,769 

182,083 124,534 5,418,315 2,156 66,439 

4 25, 282, 800 3,028,805 8,677,167 2,010,740 6, 262,615 286,069 

6 1,094 591,746 

6 5,212, 277 23, 459 4,389, 523 108,011 191,000,248 17, 866, 894 

7 246,676 24, 810 2,766,421 

0 166,415 j

63,480 

114,023 

1. 2 166,284 

Total 22 32, 121,804 3,837,149 24, 258,397 6, 785, 632 197, 859,623 18,209,166 

Closed Removed 

0 681,479 689,908 

2 

3 

16 

1 

338,091 

797,493 

29,769 

72,13E 

4,791,809 

5, 223, 549 3, 291 67,383 

4 12 625,301 1,762,999 20,051,993 15,691,775 1,765,961 473,772 

5 0 242, 766 192,375 84, 701 

6 0 4 4, 19E641 

1 121, 002 

217 

1,901,368 

975,788 

400, 221 

53,903 

1,782,099 

210, 521,191 

480. 963 

3, 806.104 

7 0 162,681 1,543 1,984, 791 

8 0 1 181, 050 

311, 191 

Total 29 6,369,188 2,357,836 33, 135,969 18,373,395 214, 264,857 4, 918, 923 

In business Jan. On hand Jan. 1, 1947 

1,1997 

1 8 2 80, 528 

2 53 35, 903 96, 000 1 883 236 4,572 

3 37 83,920 98, 861 734,996 11,867 

4 37 2,473,621 15,127 992,828 5,648,758 361,188 84,930 

1 1,220 8,676 1,762 

6 16 2687 613, 700 843,700 3,784,516 5,900,422 

7 6 2

E

12,401 63,480 24,810 2,795,451 

8 19 243,922 

Total 177 2,834, 534 517,390 229, 198 9,087,189 4,158,951 5,968,981 

Loss 26,306,362 , 208, 296 10,098,153 

Gain 8, 860, 812 19, 553,265 15, 213,892 

I Description of classification: Class 1, dealers in Impo ted scrap tobacco; class 2, dealers in domestic scrap 

tobacco; class 3 dealers in imported and domestic scrap tobacco; class 4 producers of scrap Sler tobacco; 

ale 5, reclaiming seeps from stems; class 6, manufacturers of fertilizer, insecticide, nicotine, etc.; class 7, 

Storage, scraps, ate.; class 8, growers of and dealers in perique tobacco. 

2 Grown. 

Transferred to registries. 

I Used in production of nicotine, extract, and fertilizer. 

Exported. 
138 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONE

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18,863 

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146 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

23 7, 

rl 0 /512 go. 

699 1 13€ 

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Collection districtsor States 1 

First Texas Second Texas 

Stateof Texas 

Utah 

Vermont Virginia Washington West Virginia Wisconsin 

Wyoming 

Total 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

OLEOMARGARINE, RENOVATED BUTTER, ETC, 

TABLE 26.-Production and withdrawals of colored oleomargarine, year ended June 

30, 1947, by collection districts 

District 

On hand 

July 1, 

1946 

Produced Withdrawn 

tax-paid 

Withdrawn 

for 

export 

Withdrawn 

free of tax 

for use of 

United 

states 

Lost or 

destroyed 

On hand 

June 30, 1947 

Alabama 

First California 

Georgia 

First Illinois 

Indiana 

Kansas 

Maryland 

First Missouri 

Sixth Missouri 

Nebraska 

Fifth New Jersey 

First Ohio - 

Tenth Ohio 

Eleventh Ohio 

South Carolina 

Second Texas 

Total 

Pounds 

8 

24 

76, 829 

2, 400 

27, 296 

237,354 

6 

58,367 

10, 460 

47,000 

19,500 

22,357 

Pounds 

997,787 

260,222 

22, 950, 222 

2, 284, 713 

2,811, 296 

3, 061,393 

932,579 

521,108 

1, 521, 108 

7, 734,034 

9,059, 776 

3,656,

252, 

 682 

4,074, 754 

597, 787 

6,978,312 312

94,0 

Pounds 

8,890,439 

696 

2, 589, 868 

157,512 

8,276 

58, 200 

336 

3,078,274 

919,898 

187,190 

912,652 

912, 652 

4,012, 518 

Pounds 

-1,858. 909 

641,860 

1,860 

964,798 

153,128 

153,128 

1, 570, 126 

2,243,412 

146,025 

Pounds 

12,008, 917 

2, 161, OCO 

7, 546,984 

7, 470,774 

3, 280, 300 

597, 787 

98,760 

1,222,176 

222,176 

1,856 

6,840 

546,988 

252,950 

451,883 

10, 650 

Pounds 

413

6,936 

Pouno'd 

942 

297,373 

24,688 

7,477 

1,824 

15,468 

15,468 

29,003 

29 006 

1, 

, 600 

73, 943 

500,601 65,959, 752 21,126,381 8, 080, 008 36, 757, 858 7,349 488,757 

TABLE 27.-Production and withdrawals of uncolored oleomargarine, year ended 

June 30, 1947 by collection districts 

District 

On hand 

July I , 

1946 

Produced Withdrawn 

tax-paid 

Withdrawn 

for 

export 

Withdrawn 

free of tax 

f°r are (4 United States 

, ,„, ne 

destroye --" -e d 

On band 

'tine 30 1947 ' 

Alabama 

First California 

Sixth California 

Georgia 

First Mina's 

Indiana 

Kansas 

Marylan

Mi chi gand 

First Missouri 

Sixth Missouri 

Nebraska 

Fifth New Jersey 

Third New York 

First Ohio 

Tenth Ohio 

Eleventh Ohio 

South Carolina 

Second Texas 

Total 

Pounds 

11 

169,824 

174,587 

29,196 

542, 799 

193, 479 

8 , 700 

150 

141 

140,340 

330,248 

12, 240 

4,800 

30,000 

76,070 

Pounds 

27,025 

50, 219,232 

29, 359, 332 

22, 122, 295 

170, 206, 659 

 40, 769,030 

29, 746, 920 

16, 486, ?94 

21, 712, 424 

10, 233,624 

2, 189,718 

1, 071, 348 

58, 751, 099 

64,456 

33, 228, 304 

16, 501,338 

21,423,989 

1, 527,784 

42,805,648 

Pounds 

168,668, 596 

29, 729, 098 

19, 535,714 

837,336 

42, 717,016 

24,738 

59, 266,488 

29,015, 631 

22, 088, 7M 

40, 762,042 

20,615,024 

10, 219, 788 

2,058,143 

58, 523,748 

64,456 

32,948,851 

16, 423, 734 

21,026,056 

I, 667, 784 

Pounds 

M1,970 

-,- 

15, 000 

216,000 

Pounds 

547, 200 

Pounds 

25, 508 

3, 675 

- 

444 

57, 922 

Pounds 

2,268 

122,568 

518, 288 

62,735 

2, 055,355 

6, 988 

192, 676 

A06,110 

1,106,100

13,980 

131, 716 

17, 568 

309, 769 

609,701 

89,844 

402, 228 

164,702 

1, 712, 585 576, 446,014 571,082, 948 572, 970 547, 200 87, 549 5,867, 932 

A° 

O 

a 

rJ 

c6. 

a 

Z

t 

'0 

8 

a 

O 

a 

go

B

T

- 

i4 

gm 0$ 

-„„ 

441 
Withdrawn for 

export 

Withdrawn free 

of tax for 

use of 

United 

States 

Produced Withdrawn 

tax-paid 

148 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 28.-Production and wi hdrawals of oleomargarine (colored and uncolored), 

year ended June 30, 1947, by months 

Colored 

Lost or 

destroyed 

1046 

July 

August 

September 

October 

November 

December 

1947 

January 

February 

March 

3, 175,069 

3, 105,001 

4,896, 558 

April 6, 717, 635 

May 4, 904, 469 

June 2,819,291 

7,349 

Uncolored 

1948 

July 

August 

September 

October 

November 

December 

1947 

January 

February 

March 

April 

May 

June 

Total 576, 446,014 571,082, 998 572, 970 547,200 87, 649 

TABLE 29.-Summary of production and withdrpwals of oleomargarine (colored and 

uncolored), years ended June 30, 1938 to 1947 

Colored Uncolored 

Year Produced 

Withdrawn 

tax-paid 

Withdrawn 

for 

export 

Withdrawn 

tax-free 

for use of 

United 

States 

Produced Withdrawn 

tax-paid 

Withdrawn 

for 

export 

Withdrawn 

free of 

tax for 

use of 

United 

States 

Pounds 

1,649,356 

1,380,891 

1,859,731 

4,489,410 

14, 827,836 

116, 969,840 

135,002,918 

72,686, 114 

66,410,333 

65,959,752 

Pounds 

624,362 

354,991 

302, 149 

426,866 

666,884 

2, 103, 669 

10,397,872 

21, 292,752 

17, 918,206 

21, 126,381 

Pounds 

200,401 

155,748 

649,489 

1,864,674 

2,938,898 

1,668,097 

826,376 

2,023, 418 

8, 221, 755 

8,080, 008 

Pounds 

837,688 

887,925 

896,387 

2,075, 586 

10,954, 725 

110,301, 641 

126, 902, 258 

48,439, 797 

41,895, 774 

36, 757, 858 

Pounds 

413,754,759 

331, 591, 928 

301,857, 570 

339, 495,528 

353, 976, 883 

431, 498,452 

474, 022,820 

540,313,364 

484,792, 191 

576,446,014 

Pounds 

413, 500,893 

331, 701, 894 

301, 599,496 

340, 650,313 

353,648,493 

429,468,709 

473,441,857 

533,743, 648 

481,492, 985 

571,082, 998 

Pounds 

300 

1,329 

10,020 

7,174,464 

3, W5, 362 

572,970 

1,830 

Pounds 

3,000 

7,808 

86,914 

114,304 

1, 645, 190 

699,930 

647,200 

481, 238,181 75, 164, 111 26, 518,864 378,929, 539 ,247,699, 509 4,280,291,231 11,046, 266 3,104,346 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 149 

TABLE W.-Materials used in the manufacture of oleomargarine (colored and un- colored), year ended June 80,14147 

Pounds 

Butter culture 631 Butter flavor 4, 216 Citric acid 2, 968 Coconut oil 27, 149,551 Color 42,477 Corn oil 5, 726, 949 Cottonseed flakes 42,943 Cottonseed of 247, 750,881 Cottonseed stearine 264 Derivative of glycerine 1,046,390 Diaeetyl 2,645 Estearine 16, 912 Leeithin 

Milk 773,218 

108, 151, 209 Monostearine 687,409 

TABLE W.-Production and withdrawals of renovated butter, year ended June 30, 

1947, by collection districts 

District On hand 

July L 1946 Produced -- """'"''' Lost or 

destroyed 

On band 

June 30, 1947 

Withdrawn 

tax-paid 

Alabama 

Georgia 

Maryland 

Total 

Pounds 

64,234 

20, 230 

123 

Pounds 

622,172 

350,405 

94,538 

43@§ I 110 

Pounds Pounds 

26,948 

5,982 

84,692 1, 017, 115 1,068, 777 32,930 

summary of production and tax-paid withdrawals of renova ed butter, 

years ended June 30, 1938 to 1947 

Withdrawn 

tax-paid 

1941 

1942 

1938 

1939 

1940 

2,783,509 

3, 480, 655 

2,706,852 

2,435,499 

2, 906, 117 

Pounds 

TABLE 33.-Production, importation, and withdrawals of playing cards, by months, 

year ended June 30, 1947 

• Month Produced 

Returned 

to 

factories 

Withdrawn 

tax-paid 

Withdrawn 

for expust 

Lost 

or de. 

stroyed 

Imported 

prat§ ;l

og 

On hand July 1, 1946 

1946 

July 

August 

September 

October 

November 

December 

1947 

1A500419 

February 

Wareh 

41341 

one 

Total 

10,073,329 

6, 779, 942 

9, 219, 937 

7, 030, 637 

7,469, 774 

5,950, 746 

7,926,067 

7,371,852 

5,407, 279 

8,442,943 

7, 910,926 

7, 114, 535 

6, 028, 714 

8,496 

2, 940 

6,192 

4.320 

864 

773,695 

1,006,288 

4,907, 641 

5, 528, 572 

5,849, 747 

6, 747, 794 

5, 943, 574 

6, 036, 283 

4,669,352 

4, 19D, 781 

4,356,869 

3, 897, 568 

3,119,050 

3, 742, 411 

1,125,429 

1, 091, 808 

344,288 

971,786 

1,957,006 

1,481, 797 

2, 345, 335 

2,045, 138 

2,037, 364 

3, 585, 707 

4, 869,806 

1,051,066 

19,008 

49,636 

18,576 

7,488 

4,328 

1,162 

41,904 

32, 112 

27,216 

27,396 

4,008 

35,000 

99 167 

15 

1 

12 

6 

2 

1,800 

86, 143, 342 1,802, 795 58,947,642 22,906,269 269,316 99 2,008 

)n hand June 30, 1947 15,896, 140 

Month 

Pounds 

413 

1,215 

Total 65,959, 752 21,128,381 36,757,858 

38,337, 271 

38, 236, 667 

32,036, 897 

50, 254, 718 

55,678, 603 

54,830, 725 

64, 766, 495 

64,645,077 

65, 115, 599 

41,039,080 

32, 904,664 

38, 600,227 

35,989, 570 

39, 682, 615 

31, 826,841 

49, 521,565 

54, 983,819 

55, 810,422 

63,755,619 

64,154, 579 

64,031,055 

37, 547, 678 

35,041,096 

38,738, 189 

237,210 5,888 

10,217 

7,412 

10, 596 

5,718 

5,750 

6,979 

11,711 

7,125 

3,416 

9, 789 

2,948 

Neutral lard 

Oleo oil 

Oleo stearine 

Oleo stock 

Peanut oil 

Salt 

Soda (benzoate of) 

Soya bean flakes 

Soya bean oil 

Soya bean stearine 

Tallow 

Vitamin concentrate 

Total 

Pounds 

2,315,020 

2, 965, 123 

2,879,978 

952,703 

15,989,872 

19,969,592 

951, 734 

30,000 

217,263, 597 

77,140 

4,050 

106,427 

653,872,479 

Year Produced Withdrawn 

tax-paid 

Pounds 

2, 381;270 

2,925,272 

2, 735, 433 

2, 781,345 

3, 466, 709 

1943 

1949 

1945 

1946 

1947 

Year Produced 

Pounds 

3,442,368 

3,194,299 

3, 173, 629 

1, 751, 116 

1, 017, 115 

Pounds 

3,433,385 

3,121,526 

3, 169, 298 

1,737,289 

1,068,777 
Grain and grain products 

Potatoes and 

potato prod- 

- nets , 

Month 

Sorghum 

rein Corn Malt Wheat Other • Total 

July 

September 

November_ _ 

December 

January 

February 

March 

 May June 

Total_ __ 

Pounds 

4,061, 925 

7, 610,171 

11,246,353 

18, 708, 114 

18, 041, 625 

60,132, 595 

62, 345, 151 

51,389, 474 

46,376, 657 

73,312, 022 

65, 417, 935 

27,095, 439 

4 445, 737, 461 

Pounds 

5,372,342 

9,570,159 

4, 557, 592 

A 086, 288 

4,315, 256 

5,445,866 

6,213,909 

4,799,826 

4,857,873 

6,590, 918 

5, 891,175 

2,442, 785 

60,143,984 

Pounds 

119,305 

128, 739 

63,152 

58,943 

25, 932 

250,130 

110,075 

322, 030 

118, 779 

62, 786 

14,038 

0 1, 909 

Pounds 

10A 506 

564,323 

689,350 

1,444,068 

2,086, 228 

91, 429 

.18, 495 

1,291,083 

163, 973 

2, 680, 365 

9,137, SOO 

Pounds 

592, 291 

75, 612 

106, 703 

1,190,318 

314, 137 

3,800 

4, 266 

.2, 281,127 

Pounds 

10, 254, 369 

12, 518,999 

16, 556, 447 

Z5,464, 116 

15, 669,359 

66,234,157 

68, 672, 935 

se, 5.24, 091 

52, 525, 593 

80, 185, 692 

71; 317t, 896 

32, 232, 627 

18,580, 281 

Pounds 

134,463,355 

94,983, 856 

1070566, 409 

71, 862, 414 

56, 243,402 

17, 297,955 

20, 524,112 

23, 646, 615 

24,684'870 

12,803,720 

2,90E576 

-="rrd- 

' 566:078i783 

150 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

ALCOHOL, DISTILLED SPIRITS, BEER, AND WINE 

I. PLANTS AND PERMITTEES, AND BASIC PERMITS UNDER THE FEDERAL ALCOHOL 

ADMINISTRATION ACT 

TABLE 34.-Plants and permittees qualified to engage in the production, distribution, 

or use of alcohol and alcoholic liquors as of June 30, 1947 

Kind of establishment 

Fruit distilleries 

Registered distilleries 

Internal revenue bonded warehouses 

Distillery denaturing bonded warehouses 

Tax-paid bottling houses 

Rectifying plants 

Industrial alcohol plants 

Industrial alcohol bonded warehouses 

Industrial alcohol denaturing plants 

Dealers in specially denatured alcohol and rum 

Users of specially denatured alcohol and rum 

Reproeessors, rebottlers, etc., of specially denatured alcohol articles_ _ _ _ 

Users of tax-free alcohol 

Breweries 

Bonded wineries 

Bonded wine storerooms 

Bonded field warehouses 

Vinegar factories using vaporizing process 

Importers 

Wholesale liquor dealers 

Wholesale malt liquor dealers 

Retail liquor dealers 

Retail malt liquor dealers 

Manufacturers of nonbeverage products (drawback) 

Bottle manufacturers 

Carriers 

TABLE 35.--Basic permits under the. Federal Alcohol Administration Act, fiscal 

year 1947 

Distillers 

Wareh°using and 

bottling 

Rectifiers 

Wine 

producera and 

ers. 

Wine 

blend- Importers Whi'le" Where Total. 

. , 

In effect Ally 1, 1946 

Issued 

Terminated 

Ridfokect 

Annulled 

Voluntarily surrendered_ 

AutoMatically terminated 

In effect June 30, 1947 

Amended' 

Suspended 

Reinstated after suspension 

In suspenSion June 30, 1947 

424 

118 

160 

45 

55 

442 

26 

487 

116 

130 

68 

62 

473 

35 

1 

1 

342 

84 

87 

52 

35 

339 

32 

1 

I. 

1=1 2" 

69 

22 

22 

12 

10 

69 

' . 12 

1, 594 

453 

376 

188 

188 

1, 671 . 

236 

1 

1 

12, 330 

4,136 

2,243 

1 

1 

868 

7,373 

14,222 

1,802 

. 2 

2 

16, 094 

5, 058 

3,099 

1 

1 

1, 298 

1,799 

18, pu 

2,229 

7 

9 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 151 

DEFINITIONS OF REPORTING UNITS . 

The reporting units are proof gallons, wine gallons, tax gallons, barrels, and 

half-pints. 

The tax on distilled spirits is levied and collected at the prescribed legal rate 

on each proof gallon, or wine gallon when below proof, and a proportionate tax 

at a like rate on all fractional parts of such proof or wine gallon. (Sec. 2800, 

I. R. C.) In all sales of distilled spirits a proof gallon is held to be a gallon of 

proof spirits. Proof spirits are held to be that alcoholic liquor which contains 

one-half of its volume of alcohol of a specific gravity of seven thousand nina 

hundred and thirty-nine ten-thousandths (.7939) at 60 4F. (Sec. 2809, I. R. C.) 

Proof gallon: A standard proof gallon is a wine gallon of an alcoholic mixture 

containing 50 per cent of ethyl alcohol by volume. In a wine gallon containing 

more or less than 50 per cent of ethyl alcohol by volume, the number of procif 

gallons is proportionately greater or smaller than 1 proof gallon. (The proof of 

spirits is twice the per cent of the content, by volume, of ethyl alcohol. rAscordingly the standard proof gallon is 100 proof.) 

Standard United States gallon: A standard United States gallon contains 331 

cubic inches. 

Wine gallon: A wine gallon is a standard United States gallon. 

Tax gallon: A tax gallon for spirits of 100 proof or over is equivalent to the 

proof gallon. For spirits of less than ,100 proof the tax gallon is equivalent to 

the wine gallon. 

Barrel: A barrel represents 31 wine gallons. 

Half-pint: The half-pint reporting unit is the taxable unit for reporting sparkling wines and certain cordials and liqueurs. The tax is payable on each onehalf pint or fraction thereof in each bottle or other container. • 

D. ETHYL. ALCOHOL 

[Relates to ethyl alcohol produced by Industrial alcohol plants] • 

TABLE 36.-Materials: I Used at industrial alcohol plants in production of untienatured ethyl alcohol, by kinds and by months, fiscal year 1947 

For footnotes. see p. 152. 

706087-48--II 

Number 

133 

149 

269 

2 

67 

237 

55 

70 

43 

36 

4, 293 

2, 039 

7, 101 

466 

820 

68 

33 

11 

1, 607 

7, 188 

11, 253 

298;851 

137, 667 

1, 253 

71 

417 
Month 

Cassava 

and cmsave prodacts 

Molasses Ethyl sub 

 photo 

Sulphite liquors 

Products 

used in redMtillation Other materials 

° 11 141. glioA 441

81! 

Pounds Gallons Gallons Gallons Proof gallons Gallons Pounds 

274,900 2,889, 896 9,001, POO 9,599,900 6,770,182 3,804,146 38,730 212,335 7,121,903 9, 929, 578 13,702,909 6, 271,246 3, 538,312 294,216 

193,370 5, 504,095 7,883, 930 18, 810, 900 7, 669, 325 1, 231,986 323, 087 

4 182,155 7,580, 8Z 19, 451, BOO 6, 589, 339 688,125 2,015 16, 021 3,387, 693 9,387,801 17, 995, 700 6, 261, 568 799,347 75, 938 

1,989,454 6,001,010 8, 576,397 15,070,500 4,281,534 799,347 73,117 889,454 4,951,2919,400,722 7,578, 17,341, 930 3,364,358 841,832 73,118 432,442 3, 7,827 7,673,810 15,959, 200 2,075, 809 841,832 84,385 1, 205, 025 7,53 7,827 8,623,810 17,368, 600 1,850,050 1,021,950 84,385 1,753,77 7, 532, 378 9,886,905 18, 797,000 1,850,050 1,295, 747 13,525 753,717 9, 271,044 9, 986,905 18,507, 300 1,457,328 2,323,464 16,525 32,351 10, 271,004 9, 820,613 18,507, 000 917,697 2, 950,149 710,428 

4 780,426 70,310, 252 108, 456, 844 205, 338,930 50,082, 760 ' 20, 024,830 4 1,825,430 

For those plants in which ethyl alcohol is a by-product of the butyl process, only the estimated 

amounts of material allocable to ethyl alcohol have been included. 

• Includes 24,039,233 pounds of corn oil residue derived from corn used in production of products other 

than ethyl alcohol and 58,027 pounds of corn meal. 

Includes 1,255,549 pounds of wheat bran. 

• Includes 1,815,224 pounds of sorghum grain flour. 

Represents 1,023,781 pounds of starch, 903,840 pounds of barley grits, 252,980 pounds of oatmeal, and 

108,548 pounds of rice. 

I Includes 11, 

slurry 

932 pounds of 

potatwhey,

omeal. 

7Represents 8,473,805 gallons oftwh

u

e

l

y, potato , 2550,871 gallons of wood sagas , 

liquors, 2,880,198 gallons of pineapplejuice 

3,579,619 

 , 2,501,912

gallons 

 gallons of ce of potato pulp and chemical mixtures, 1,198,710' 

gallons of crude alcohols matures, 437,777 gallons of orange juice, 39,344 gallons of maltose, 33,000 gallons of 

sirup, 4,991 gallons of wine, and 103 gallons of hydrol. 

• Represents 810,921 pounds of sirup, 517,619 pounds of malt sirup, and 498,890 pounds of whey. 

Non.-In addition to the materials reported above, 27,945,575 gallons of molasses, 6,054,766 gallons of 

whey, 219,504 gallons of crude acetone, 4,155 gallons of hydrol, 420,452,987 pounds of corn, 4890,875 pounds of 

brewers' grits, 178,740,302 pounds of potatoes, 140,828 pounds of potato meal, 8,929,453 pounds of cassava 

and cassava products, 5,825,497 pounds of malt, 3,527,540 pounds of sorghum grain, 772,274 pounds of rice, 

211,280 pounds of wheat, 100,270 pounds of wheat bran, 93,500 pounds of sirup, and 73 pounds of rye were 

used at industrial alcohol plants in the production of products other than ethyl alcohol. 

TABLE 37.-Materials: I Used at industrial alcohol plants in production of undenatured ethyl alcohol, by kinds and by States, fiscal year 1947 

State 

Grain and grain products 

Potatoes 

and potato 

Corn Malt Wheat Sorghum products 

gr ain Other Total 

1-- q* 

111 

014

01191" 24 M4 A xmxhz8 N JE04 

Pounds Pounds Pounds Pounds Pounds Pounds Pounds 

32,177,519 18,498 18,380 35,306 106,548 32,354,227 

29,923,194 8,217,407 2,500 822,272 38, 765,373 53,129, 492 47,751,805 5,787, 742 10,540 4,740,765 58, 290,852 

1,110 1,110 97,736, 559 15,105,130 1,511,240 1,584,960 18, 181,330 11,932 

92,888,087 0,707,403 40,390 1,433,860 3,79, 739 128,378,357 13,834,235 1,201,009 1,022,761 141

03

,935,382 68,173,252 

1,945,974 1,945,974 48,727,049 207,077 138,262 559,273 904,612 

27,947, 752 3,139,136 31, 088, MS 

73,108,960 17,295,889 1,615,224 1,158,820 93,178,893 298,420,310 

453,800 50,400 504,000 

4 445, 737,461 80,143,984 51,273,909 a 9,137,800 "2,287,127 518, 580, 281 3566,078,283 

State 

Cassava 

and 

cassava 

Products 

Molasses Ethyl sub Sulphite 

liquors 

Products 

used in 

redIstil 

lotion 

Other materials 

Proof Pounds Gallons Gallons Gallons gallons Gallons Pounds 

California 7,970, 172 170,084 4 442, 768 

Hawaii • 2,880,198 

Illinois 15$667 +103 

Indiana 18,505,800 4,026,882 

Iowa. 12,926 

Kansas 1,488,823 4 2,833,986 

Louisiana 22,219,144 28, 078,102 6, 791, 772 

Maine 981,645 ii 517,619 

Maryland 2,254,115 7,682, 253 13, 269, 781 

Massachusetts 3,069,465 

Missouri '8,184,695 4498,890 

Nebraska 1,933, 199 • 33,000 9 810,921 

New Jersey 3,180,962 15,890,014 8,151,580 +275,996 _____ ____ _ 

New York 274,900 

Ohio 1,302,283 

Oregon 111,248 n2, MO, 871 

Pennsylvania 68,804 11,001,370 12,384, 738 u 34,344 

Puerto Rico 2,413,919 151,999 

South Dakota 

Texas 23,540,000 

Virginia a 2,501,412 

Washington 

West Virginia 38,334, 942 

205, 338, 430 

418, 754 a 922,714 

Wisconsin x1, 034, 743 

Total 6, 760,426 70, 310, 252 106, 456, 844 205,336, 430 50,082,760 20,024,830 1,825, 430 

See footnote 1, table 36. 

Represents 437

ce

,777 gallons of orange Juice and 4,991 gallons of wine. 

Pineapple Jui. 

4Hydrol. 

• Potato slurry. 

I Malt sirUP. 

7Represents 5,439,062 gallons of whey and 745,633 gallons of potato slurry. 

s whey 

• Sirup. 

10 Crude alcohols mixtures. 

" Wood sugar liquors. 

u Maltose. 

Cellulose pulp and chemical mixtures. 

14 Includes 24,039,233 pounds of corn oil residue derived from corn used in production of products other 

than ethyl alcohol and 58,027 pounds of corn meal. 

" Includes 1,255,549 pounds of wheat bran. 

a Includes 1,815,224 pounds of sorghum grain flour. 

4: Represents 1,023,761 pounds of starch, 903,840 pounds of barley grits, 252,980 pounds of oatmeal, and 

108,548 pounds of rice. 

a Includes 11,932 pounds of potato meal. 

Non.-See note, table 36. 

• 

152 REPORT OF COMMISSIONER OF INTERNAL REVENUE . 

TABLE 36.-Materials: 2Used at industria alcohol plants in production of undenatured ethyl alcohol, by kinds and by months, fiscal year 1947-Continued 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 153 

TABLE 37.-Materials: 1 Used at 'ndustrial alcohol plants in production of undenatured ethyl alcohol, by kinds and by States, fiscal year 1947-Continued 

For footnotes, see p. 153. 
154 REPORT OP COMMISSIONER OF INTERNAL REVENUE 

TABLE 38.-Materials: Used at industrial alcohol plants in production of undenatured ethyl alcohol, by kinds, and quantities of undenatured ethyl alcohol produced 

therefrom, fiscal year 1947 

Kind of material 

Quanti y used Ethyl alcohol produced 

Amount Unit Proof 

gallons 

Per cent 

of total 

Ethyl sulphate 108,956, 844 Gallons 133, 305, 506 44.60 

Molasses' 70,306, 871 Gallons 54, 158, 717 18.12 

Products used in redistillation 50,082, 760 Proof gallons._ 49, 546, 332 16.58 

Grain and grain products I 509, 569, 387 Pounds_ ___ ___ 39, 742, 438 13.30 

Potatoes and potato products ' { 526, 955, 909 

3,579,619 P9117915 - - ----- Gallons_ _dia._ } • 2 12, 861 322 4.30 

Sulphite liquors 205,336,430 Gallons 4,379, 771 1.46 

Cellulose pulp, chemical and crude alcohols 

mixtures: 

Crude alcohols mixtures I, 198,710 Gallons_ 

Cellulose pulp and chemical mixtures 2,501,412 Gallons 1 2, 422, 135 .81 

Cassava and cassava produots 1 5, 961, 324 Pounds 353,531 .12 

Whey { 6, 473, 805 

496,890 

Gallons 

Pounds 1 261,824 .09 

Pineapple Juice 2, 881,198 Gallons 220,160 .07 

Wood sugar liquors 2, 880, 871 -Gallons 46,650 .02 

Orange juice 437, 777 Gallons 10,945 .01 

Wine 4, 991 Gallons 1, 050 CO Hydro! 103 Gallons 77 ('7 

Other mixtures: 

Potatoes and potato products 39,622,374 Pounds 

Grain and grain products 9, 010,894 Pounds 

Sirup • - 810,921 Pounds 

Cassava and cassava products 799,102 Pounds 

Malt sirup . 517, 619 Pounds 1, 570,941 .52 

Maltose 34,344 Gallons 

Sirup 33,000 Gallons 

Molasses 4,381 Gallons 

Total 3 29a 881, 399 100.00 

I Additional amounts used in combination with other materials included unde "other mixtures." 

Produced from mashes consisting principally of potatoes, but including smal quantities of grains and 

other materials. 

Less than 0.01 per cent. 

4Represents gross production. Net production-that is, the gross production minus products used in 

redistillation-was 248,798,639 proof gallons. 

TABLE 39 -Summary: Production, withdrawals, and stocks of undenatured ethyl 

alcohol,' by months, fiscal year 1947 

[Proof gallons] 

Withdrawals 

Month Production 

July 17,757, 301 

August 20,091,159 

September 17,866, 676 

October 18, 914,009 

November 18,096,608 

December 20,471, 477 

January 22,399,311 

February 18,415,676 

March 19,459,822 

April 23, 556,435 

May 27,982, 172 

June 23, 792, 993 

Total 248, 798,639 

For footnotes, see p. 155. 

REPORT OF COMMISSIONER OF INTERNAL. REVP.NXTE 155 

TABLE 39.-Summary: Production, withdrawals, and stacks of undenabured ethyl 

alcohol,' by months, fiscal year 1947-Continued 

(Proof gallons] 

Month 

Withdrawals-Continued 

Stocks end 

of month Tax-free-Continued 

Grand total 

Other Total 

July 248,445 27,655,381 32,339,090 98, 550, 765 

August 226,302 29, 580,640 35,314,097 86, 473,885 

September 190,016 29, 463, 508 33,830, 277 72, 370,240 

October 229,746 35,194,581 40,490, 511 58, 1.56, 952 

November 187,063 36, 237,591 41, 439, 513 42,391.615 December 224,716 31,495, 628 35, 470, 714 32,261,357 

January 220, 761 28,032, 441 32,382,501 30, 214,395 

February 203,126 21,683,922 24,913, 392 30,676,676 

March 213,088 23, 861, 859 27,036, 816 28, 2,869 

April 244,504 28, 092,647 30,647, 966 26, 149

13

,957 

May 215,009 25,980,680 28, 150,716 29,218,375 

June 208,601 26, 302,896 28,679,747 27,4116,234 

Total 2, 611,377 343,581;274 390,725,340 27,0141234 

Represents production at industrial alcohol plants, withdrawals from industrial alcohol plan‘ and 

industrial alcohol bonded warehouses, and stocks at industrial alcohol bonded warehouses and denaturing 

plants. 

2 Represents an excess of returns over withdrawals. - 

3 In addition, 1,639,100 proof gallons of rum were used for denaturation at distillery denaturing bonded 

warehouses. 

Represents 2,426,401 proof gallons withdrawn for hospital, scientific, and edunitional use; 30,651 proqf 

gallons for transfer to customs manufacturing bonded warehouses; 30,534 proof gallons for export; and 73,720 

proof gallons for beverage purposes, 49,301 proof gallons for medicinal use, and 770 proof gallons for industrial 

use in Puerto Rico. 

TABLE 40.-Summary: Production, withdrawals, losses, and stocks on hand tale 

30, of undenatured ethyl alcohol,' and premises operated, by States, fiscal year 1047 

[Proof gallons] 

State Production 

Withdrawals 

Tax-paid 

Tax-free• 

Used for denaturation For use of the 

United States Other 

• California 5, WI, 335 1, 649,348 8, 095, 137 72, 772 220, 089 

Colorado 5,659 105 3,799 

Hawaii 232, 491 3, 048 15,182 3, 679 

Illinois 2,102, 834 3, 624,898 22,998, 197 4,133 211, 979 

Indiana 24, 776,189 4, 735,887 40, 406, 605 18, 242 74,889 

Iowa 5,072, 668 1, 067, 477 924, 494 4,684 

Kansas 5, 238, 184 6, 950, 010 

Kentucky 2, 782, 741 6, 591 

Louisiana 48, 946, 578 844, 890 51, 959, 594 25, 707 234, 313 

Maine 1, 667, 139 114,051 1,019,925 

Maryland 7, 774, 941 494, 276 27, 565, 769 2, 750, 841 282, 954 

Massachusetts 2, 475,038 348, 491 5, 070, 859 5, 679 208, 583 

Michigan 132, 407 108, 862 

Missouri 9, 204, 664 131, 208 1, 563, 991 1, 648 122, 216 

Nebraska 12,312,905 3, 352, 307 

New Jersey 13, 780, 888 1,172, 050 45, 443, 944 2, 844 583,420 

New York 140, 276 163,366 

Ohio 2, 662,979 7,800,294 571 186,036 

Oregon 46, 660 

Pennsylvania 22, 020,513 12,855,063 29, 654, 730 32,710 189,667 

Puerto Rico 600,519 661, 792 126, 596 

South Dakota 39,179 

Texas 29, 035,996 34,166,183 314 

Virginia 1, 751, 097 562,810 

Washington 4, 379, 771 6 684 

West Virginia 48, 854, 906 955 67,342,335 24,654 2,615 

Wisconsin 31,800 15,634 578,937 40,507 

Total 248, 798, 639 47, 144,066 3 338,029,989 2,939, 908 3 2,611,377 

For footnotes, see p. 156. 

Tax-paid 

47, 144,066 

4, 683, 709 

5,733,457 

4,366, 769 

5,295,930 

5,201, 922 

3,975, 086 

4,350,060 

3,259,970 

3, 174, 957 

2,555, 319 

2,170,036 

2,376,851 

Used for denaturation 

338, 029, 989 

27, 392,249 

29,267,083 

29, 273, 639 

34, 938, 493 

36, 085,874 

31,232,190 

27, 774,663 

21,409,046 

23,621, 989 

25,226,845 

25, 742,805 

26,065, 113 

Tax-free 

For use of the 

United States 

14,687 

87,265 

2 -.147 

26,342 

2 _as, 346 

38, 722 

37,017 

71,250 

26, 782 

2,621, 298 

22,866 

29,182 

2,939,908 
Tax-paid 

16,154,614 

16, 92, 972 

24,062, 532 

32, 289, 650 

28,976, 609 

22,160, 969 

24,344,306 

27,868,523 

24,932,340 

5,675,391 

6,178.698 

27, 836,579 

97, 263,169 

47,144,066 

Used for 

denaturation' 

137,416, 785 

163,009, 786 

172,478,748 

179, 324,373 

164, 263,210 

175, 844,641 

22,321, 704 

279,887, 261 

374, 760, 259 

408,303,779 

973,439, 666 

971,446, 

393, 958,

910

500 

338,029,989 

For use of the 

United States 

793,803 

852, 616 

993, 734 

1,041,828 

950,760 

1,057,712 

1,224,504 

3, 696,008 

43, 319,325 

103,124,789 

122,397, 846 

111,210,119 

12,751,367 

2,939,908 

156 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 40.-Summary: Production, withdrawals, losses, and stocks on hand June 

30, of undenatured ethyl alcohol,' and premises operated, by States, fiscal year 

.1947-Continued 

[Proof gallons] 

State 

Withdrawals-Continued 

Losses in 

industrial 

alcohol 

bonded 

warehouses 

Mocks, 

June 30 

Number of premises 

operated 2 

Tax-freeContinued 

Grand total 

Industrial 

alcohol 

plants 

Industrial 

 alcohol 

bonded 

ware- Total houses 

California 

Colorado 

Hawaii 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Missouri 

Nebraska 

New Jersey 

New York 

Ohio 

Oregon 

Pennsylvania 

Puerto Rico 

South Dakota 

Texas 

Virginia 

W 

W:sthiargtoinia. 

Wisconsin 

Total 

8,387, 998 

3, 904 

18, 866 

23,214,309 

44 499, 736 

929,178 

6, 600 

52, 219, 614 

1,019, 925 

30, 599, 564 

5, 285,116 

108,862 

1, 687,863 

48, 029, 708 

186, 507 

29,877,107 

787,388 

34,12 497 

562, 810 

684 

87,369, 604 

819,494 

9,937,346 

9,563 

21,914 

26, 839,207 

45, 235,623 

1,996,655 

5,950, 010 

2,789,341 

53,064, 504 

1,133, 976 

31.093,840 

5, 633,607 

241,269 

 1.819,061 1.819, 

3,352,307 

97, 231, 758 

183,366 

7,986,801 

42,732,170 

787, 388 

34,166, 997 

682,810 

690 

67,374 659 

635,078 

32,993 

34 

1,392 

74 928 

199, 876 

7,022 

2,050 

4,419 

42, 667 

19,547 

36,316 

15, 753 

5 

8,184 

25,609 

183, 705 

1, 650 

12, 841 

516 

223, 473 

22,899 

1,970 

6, 114 

114,016 

499 

23,184 

1, 800 

767,678 

4,970 

153, 775 

2 616, 285 

7, 404, 681 

230,137 

382, 683 

561,618 

2,187, 985 

64,867 

922, 922 

177, 273 

14,643 

1,560 

1,181,560 

9,8 642 

95, 839 

707,651 

14 635 

1,349216 

1, 201,393 

94 244 

228, 550 

1,667, 832 

5,907 

343,581,274 390, 725, 390 s 1,046,462 27,016, 234 38 74 

no e 1, table 39. 

* Represents number operated during any part of the year. 

s See footnote 3, table 39. 

See footnote 4, table 39. 

s In addition, losses in denaturing plants amounted to 276,046 proof gallons. 

TABLE 41.-Summary: Production, withdrawals, losses, and stocks on hand June 30, 

of undenatured ethyl alcohol, fiscal years 1934 to 1947, inclusive 

[Proof gallons] 

Fiscal year ended June 30 

1934 

1905 

1936 

1937 

1038 

1939 

1940 

1941 

1942 

1943 

1044 

1946 

1946 

1947 

For footnotes, see p. 157. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 157 

TABLE 4L -Summary : Production, withdrawals, losses, and stocks on hand June 80, 

of undenatured ethyl alcohol, fiscal years 1934 to 1947, inclusive-Continued 

[Proof gallons] 

Fiscal year ended June 30 

Withdrawals-Continued Losses in 

industrial 

alcohol - 

bonded 

warehouses s 

Stocks 

June 30 4 

Tax-free-Continued 

Grand total 

Other 2 Total 

1,787,340 

2, 242, 386 

2,413,786 

2, 564, 972 

2,687, 989 

2,878,176 

2,930,214 

3, 055,303 

3,063, 962 

2,119,088 

2,344 431 

2,205,138 

2,620,142 

2,611,377 

281, 

421,143, 

613,547,656 

1,098,177,833 

1,084,862, 

408,830,009 

343,581,274 

39, 27,908 

66,104, 787 

75,886, 268 

82,931, 173 

67,901, 959 

79,530,529 

227,476,422 

638.572 

546 

167 

156, 162,522 

183,26,759 

109,938, 800 

215, 223,823 

196,878,568 

201,731,498 

251,820, 728 

309, 606,095 

446,075,886 

519, 222,997 

1,104,356,531 

1,112,698, 741 

956,0313,168 

390,725,340 

talaitikOgg 

27,970,640 

25, 262, 756 

21,300,340 

28,464,541 

32,046,632 

30,860,21 

21,798,554 

10,392,362 

29,014,266 

212,923,256 

127,919, 567 

143,29,094 

110,538,987 

27,016,234 

Represents withdrawals 

ucts used for denaturation 1934 through 1941. For 1942 through 1947 represents all prod- for denaturation which were regarded, upon receip at denaturing plants, as alcohol, whether 

originally produced as alcohol by industrial alcohol plants or as spirits or unfinished spirits by registered distilleries. 

Represents withdrawals for hospital, scientific, and educat onal use, for export, and in Puerto Rico for 

medicinal, beverage, and industrial use. Beginning with 1947, includes transfers to customs manufacturing bonded warehouses. 

s Exclusive of losses in denaturing plants. 

Represents stooks in industrial alcohol bonded warehouses and for 1942 through 1947 Includes stocks at denaturing plants. 

Represents gross production. Net production for such years-that is, the gross production minus products used intedistillation-was 419,566,596 proof gallons for 1942064,698,978 proof gallons for 1993, 590,929,045 proof gallons for 1944, and 660,089,874 proof gallons for 1945. 

DI. DENATURED ALCOHOL 

[Relates to denatured alcohol produced by denaturing plants] 

TABLE 42.-Production: Completely and specially denatured alcohol, by months, 

fiscal year 1947 

[Wine gallons] 

Month Completely 

denatured 

Specially 

denatured Total 

July 

August 2, 210,481 12,637,070 14,847,551 

September 4,297,376 

4,816,233 

11,662, 729 

11,184 486 

15,960,105 

October 16,002,718 

November 8,176,467 12,941,20 19,118,087 

5,671,193 13,995, 477 19,666,670 December 4,377,253 12,638,834 17,016,087 JanuarY 1,500,036 13, 539,661 15,039,886 February 

March 365,998 11,206,913 11,572,911 

715,496 12,061,470 12, 776,966 April 

May 1,652, 152 12,015,324 13,867,476 

2, 136, 213 11, 782,779 June 13,925, 992 2,478,828 11,673,609 14,149,837 

Total 36,395, 715 147,348,371 184,794,086 

Production 

165,103, 582 

180, 645, 920 

196,126, 236 

223,181, 228 

201,033,858 

201,017, 646 

243,727, 756 

298,846,417 

421, KS, 091 

s 497, 786, 568 

6 636, 576, 216 

6 683,431, 544 

329,386,982 

248,798,639 
158 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 4&- Withdrawals: Completely denatured alcohol, by formulas and by months, 

fiscal year 1947 

[Wine gallons] 

Month 

Formula 

Total 

12 13 14 

July 2,132, 280 3,464 32,128 2, 167,842 

August 4, 127, 237 2,004 173, 200 4,302, 441 

September 4,656, 731 9, 697 112, 205 4,778,633 

October 5, 798, 604 36, 176 353,658 6,188,438 

November 5, 458, 502 64,874 169,445 5,602,821 

December 3,905,535 408, 765 41,616 4,355,915 

January 996,637 501,663 33, 363 1,531, 653 

Fey 347,803 26, 816 8,621 381,240 

March 660,664 7,882 5, 765 674,311 

April 1, 595, 240 10,268 49, 771 1,655,279 

May 2,046,370 545 109, 047 2,155,962 

June 2, 327,475 107,739 4,366 2,439,580 

Total 34, 053,058 1,179,883 1,091,184 36,324, 125 

1Information relative to the composition of these ormulas will be found in the Appendix to Regulations 

No. 3, "Formulae for Completely and Specially Denatured Alcohol" (revised 1942), Treasury Department, Bureau of Internal Revenue. 

TABLE 44.-Withdrawals: Specially denatured alcohol, by formulas, fiscal year 1947 

[Wine gallons] 

Formula 1 Amount Formula 1 Amount Formula 1 Amount 

27, 161, 095 1,922,871 

MOP PIOA 

Ni.ingigSuV4,44 

 39,167 

8 8,804 974,276 

19, 455, 579 44, 290 28,827 

4,053, 992 27,554 16,570 

204 4,90 4, 235 

660,301 85,199 196,488 

39,096 1 1,305,025 

778, 520 39, 509 4 202 

1,027, 568 80, 125, 990 3,838, 626 

964,255 1, 035, 471 27,324 

1,808,924 1, 251 25, 517 

54,425 2, 147, 971 648 

8,752 7, 063 0, 325 

598 1, 126 

684,792 6,149,257 18, 622 

12 9,127 

73 627, 048 154, 927,752 

977 2, 185 

- 1 Information relative to the composition and authorized uses of these formulas will be found in the Appendix to Regulations No. 3, "Formulae for Completely and Specially Denatured Alcohol" (revised 1942) 

Tveseury Department, Bureau of Internal Revenue. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 159 

TABLE 45,-Withdrawals: Specially denatured alcohol, by leading 1 formulas and 

by months, fiscal year 1947 

[Wine gallons] 

Formula July August September October November December 

29 

1 

2-8 

35-A 

3-A 

40 • 

82• 

23-U 

18 

39-C 

30 

13-A 

17., 

12-A 

23-A 

4) 

37 

38+B 

39-II 

Other.._,, 

• . • 

Total 

6, 125, 910 

2, 245, 114 

1, 727, 693 

634,849 

276, 864 

386, 895 

147, 592 

253, 018 

137,010 

. 76,338 

113, 386 

64, 289 

51, 871 

62, 002 

55, 210 

62,658 

Al, 695 

85,805 

45,986 

62, 348 

7,303, 899 

2,145, 128 

1, 625, 971 

363, 903 

330, 447 

354, 613 

99, 685 

179, 399 

167,899 

148, 683 

112, 895 

51, 264 

63,545 

46, 360 

44, 960 

53,967 

33, 666 

43,950 

15, 071 

38, 625 

7,887,749 

2, 453, 321 

1, 562,310 

426,102 

331, 859 

342, 396 

109, 721 

244, 368 

138,539 

133, 216 

13, 416 

82, 827 

64, 071 

85, 874 

66,146 

31,064 

63, 098 

54,930 

28,371 

44, 136 

7, 969, 899 

3,132,985 

1, 718, 256 

439, 452 

367, 602 

374,190 

144,080 

262, 909 

132,452 

145,542 

15, 715 

86, 415 

62,539 

78,100 

65, 470 

87,588 

66,828 

76,432 

13, 961 

53, 445 

7, 320, 580 

2, 787, 678 

1, 644,828 

608,208 

293, 310 

425, 701 

76, 963 

199,211 

152,645 

131,953 

15, 793 

68, 624 

92,977 

55, 758 

58, 479 

49,797 

29, 637 

45,399 

15, 845 

39, 458 

6, 504, 091 

 2,533,95) 

1, 662,114 

641,161 

374, 647 

325, 105 

106, 446 

95, 577 

1611„267 

121, 747 

38, 134 

113, 217 

61,147 

62,

' 

 001 

55 986 

56 056 

. 54 743 

42,842 

• 15,844 

' 46,245 

12, 616, 433 13,223, 930 14, 163, 514 15, 293, 860 14, 112, 444 13,960, 423 

'Formula January February March April May June Total 

29 

1 

2-B 

35-A 

3-A 

40 

32 

23-H 

18 

39-C 

30 

13-A 

17 

12-A 

23-A 

9 

97 

Fil 

Other 

• Total , _ 

6, 648, 085 

2, 468, 726 

1,630, 850 

654, 207 

418, 201 

312, 427 

253, 827 

151, 187 

150,241- 

134, 5315 

147, 286 

112, 353 

62, 412 

78,081 

77, 963 ' 

37, 657 

50,191 

1431, 037. 330 

 41, 523 

5,878,058 

2,012, 210 

1, 615,156 

552, 825 

332, 816 

289, 841 

247, 935 

110,1155 

176,958 

131,593 

111,261 

71, 294 

81, 378 

63,925 

69,121 

71,481 

70,730 

4102,813427 

40, 683 

5, 588, 824 

2, 191, 226 

1,853,347 

329, 697 

376, 439 

334,198 

281, 001 

148,739 

153,148 

100,885 

126, 921 

105, 004 

83, 889 

. 79, 729 

49,189 

. 67,162 

51, 448 

2124, 323Th 

40, 431 

5, 791, 977 

2, VA, 304 

1, 478,171 

534, 055 

290, 484 

287, 292 

232, 957 

101,789 

130,868 

89, 362 

119, 031 

116, 611 

125, 899 

61, 245 

55,424 

45, 937 

50,813 

22,262 

10, 735 

39, 651 

6,988,069 

1, 537, 850 

1, 423, 447 

410, 433 

330, 796 

221, 976 

- 189,918 

84,702 

123,806 

40,137 

110, 403 

80, 431 

115, 862 

48, 938

51,240 

60, 914 

58,827 

22,758 

11, 690 

36, 570 

6,118, 853 

1, 428, 700 

1, 613,431 

554,359 

330, 532 

183, 891 

259,343 

91,917 

195,091 

51,063 

111, 228 

75, 439 

98, 665 

56, 417 

36,104 

46,120 

44,372 

18,848 

5,019 

27, 689 

80,125, 990 

27, 161,095 

19, 455, 579 

6,149, 257 

4, 053, 992 

3,838, 525 

2,147, 971 

1 , 871 

1 

1, 00 

1, 035, 471 

1, 027,168 

964,255 

, 520 

884, 792 

650,301 

627,00 

474276 

106,488 

009,809 

3, 483,616 11, 279,944 11,998, 978 11, 808, 767 11, 938,767 11, 247,076 151, 927, 75' 2 

hdrawals For the year exceeding 100 000 wine gal ons ranked in order of total withdrawals, 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 161 

TABLE 46.-Summary: Production, withdrawals, stocks on hand June 80, and losses 

of denatured alcohol, and denaturing plants operated, by States, fiscal year 1947 

[Wine gallons] 

State 

Completely denatured Specially 

denatured 

Production Withdrawcis 

Stocks 

June 30 Production 

California 1,154,810 1, 158, 372 4,681 3,602,827 

RaWhil 1,307 8,419 

Illinois 0, 171,073 8, 572,830 6,159,837 

88 5,470,913 3,183 16, 796,584 

bewa 

dlam 

Io 5,4523, 

76, 2

594 521,858 

Kentucky 

Louisiana 4, 192,472 4,138,212 51,081 23, 630,072 

Maine 91,185 91,185 463,931 

Maryland 4,292,970 4,307,766 8,378 10, 885, KW 

Massachusetts 213,893 205,518 14,634 2,587,020 

Missouri 987,425 

New Jersey 6, 018, 717 0,062, 651 18,847,978 

Pennsylvania 7,784,022 7, 785, 398 18,603 8,505,198 

Puerto Rico 7,633 6,170 1, 701 348,614 

Texas 18, 038,681 

Vireni 908 1,121 298,839 

West Virginia 12,521 12,518 35,827,943 

Wisconsin 17,819 8,028 583, 585 

Total 36,395,715 30,324, 125 102,261 147,348,371 

Specially denatured-Con. 

Number of 

State Total losses plants 

Withdraw- Stocks operated 3 

als June 30 I 

California 3,001,280 28,397 8,339 

....CON m100. 00.CACI0 0, 00...OM 

Hawaii 8,147 2,222 142 

Illinois 6,177,317 22,898 4,499 

Indiana 18,785,091 08,81 14,995 

Iowa 1,936 

Kentucky 321 

Louisiana 25,825, 580 314,310 40,918 

Maine 457,162 8,942 30 

Maryland 10,864,918 61,679 16,593 

Massachusetts 2,585,880 10,164 1,015 

Missouri 928,610 73,064 984 

New Jersey 18, 775,127 109,901 20,124 

Pennsylvania 8,492,521 sa,680 5,133 

Puerto Rico 365, 694 42, 560 E 395 

Texas 18, 780, 876 650,455 18,069 

Vinia 296, 839 

Wes

irg

t Virginia 40,839, 764 482,376 14,064 

Wisconsin 564,968 1,985 37 

Total 154, 927, 7/2 1,878, 777 147,446 49 

I In addition to these stocks at denaturing plants, stocks held by bonded dealers are shown in table 47 and 

stocks held by bonded manufacturers are shown in able 98. 

Represents number operated during any part of the year. 

TABLE 47.-Operations in specially denatured alcohol: By bonded dealers, by States, 

fiscal year 1947 

1Wine gallons] 

State Received I Removed I Losses Stocks 

June 30 

Number 

of dealers 

operat- 

'mg 2 

I 

r01. 03 ,0004.4 00CC9■ N..-i .. 

California 9,915 6,872 

Connecticut 89,808 85,936 14 

Illinois 171,841 181,775 510 

Kentucky 21,143 18, 372 

Maryland 29, 235 30, 742 19 

Massachusetts 143,673 145,312 19 

Michigan 

Minnesota 

72,918 

42,904 

75,592 

30,932 

18 

Missouri 93,728 074 24 

ri 

4 

New Jersey 20,038,701 19,92

9

1

3

,

, 

 264 2,096 

New York 3, 707 3,977 

Ohio 235,549 234,933 

Tennessee 286,034 287,551 2 

Texas 23,806 23,104 

Utah 9,404 9,280 

Washington 267 754 

Wisconsin 540 

Total 21,291,608 21,133,810 2,748 295,487 39 

I Excludes interdealer shipments. 

3 Represents number operating during any part of the year 

TABLE 48.-Operations in specially &natured alcohol: By manufacturers, by States, 

fiscal year 1947 

twine gallons) 

State Received Recovered 

after use I 

Used in manefaoturing

deccudiThe 

recovered 

alcohol) 

Lewes Stocks 

June 30 

„q h HIV 

48,493 8,919 59,011 2 5,908 

n- 4p2trgiv.. ..-gpataa oLvar4--E- gu 

959 466 2 

108,531 100,987 23,506 

3,482,581 2,792,566 6,270,976 2,773 285,012 

700,

46, 

 838 

522 

1,226 

39, 

740,

516 

 568 1,349 

1 

37,

4, 

 879

502 

163,699 1,001,882 1,268,429 237 14,367 

13,920 14,213 683 

56,552 45,253 105,188 69 4,229 

134,248 2 128,238 4 7,946 

8,201 8,209 93 

08 72 14 

6,820,674 1,278, 103 8,108,075 7,650 284,571 

6,625,845 6,393,211 12,991,778 138 217,571 

3 

200,486 199,324 41 8,699 

47,674 63,813 1 3,998 

98,815 100,149 25 12,937 

2,844,761 4,270,367 7,086, 173 184 84,035 

9,837 9,949 84 

5,274,225 519,288 5,394,138 3,316 85,183 

3,558,526 2,647,544 6,188,007 9,903 145,440 

2,080,417 1,643,814 3,741,224 4,050 117,390 

222,988 217,899 4 22,271 

177,028 9,051,791 9,222,386 37 14,427 

2,298,994 2,507,349 4,853,495 11,395 21O 718 

10 W 2 

3,779 3,875 299 

82,787 83,307 19, 483 

20,9910 2E

15,843 

26,516,208 47,833,612 

15,598 

38,383 

179 

993,865 

378 378 4 

3 5,518,170 12,555,401 18,053,689 10,474 419,051 

600,309 605.275 10 48.170 

or footnotes, see p. 152. 

160 REPORT OF COMMISSIONER OF INTERNAL REVENUE 
162 REPORT OF COMMISSIONER- OF INTERNAL REVENUE 

TABLE 48.-Operations in specially denatured alcohol: By manufacturers, by Slates, 

fiscal year 1947-Continued 

(Wine gallons] 

State Received Recovered 

after use 1 

Used in menulecturing 

(including 

recovered 

alcohol) 

Losses 

, 

8°6'2 June 30 Number 

of mannlecturers 

operatBig ' 

North Dakota 35 30 10 

.m §7N ERAflrrEVM r 

. - 

Ohio 1,287;197 237, 463 1,511,832 2,680 127,950 

Oklahoma 31,940 36,405 2,180 

Oregon ____________________ 17,988 5,974 655 15,458 

Pennsylvania 8,797,915 18,637,722 27,348, 717 737 375,292 

Puerto Rico 362, 267 367,429 1 2, 577 

Rhode Island _______________ 20,065 566 20,740 1 2,264 

South Carolina 1, 034 1,140 240 

South Dakota 38 67 48 

Tennessee 19, 237,138 2,263 19,988,101 3, 792 3,390, 421 

Texas 20, 964, 728 54,610 20,930, 933 10,936 304, 837 

Utah 4,207 9,428 281 

Vermont 670 672 5 20 

Virginia 177, 129 1, 766,107 1,952,201 31 35, 758 

Washington 17,608 17,968 1,457 

West Virginia 42, 610, 584 33, 812,659 77,577,038 405 1,024, 453 

Wisconsin 733, 216 745,350 43 16,766 

Wyoming 34 32 19 

Total 156,404,059 125, 831, 684 283,281, 330 10 8, 361 , 845 4,236 

I In some industries where the denatured alcohol does not become a part of the product, a portion is recovered and reused. 

2 Represents number operating during any part of the year. - 

Includes 203,192 wine gallons recovered from solutions received containing specially denatured alcohol. 

TABLE 49.-Summary: Production, withdrawals, and stocks on hand June 30, of 

denatured alcohol, fiscal years 1934 to 1947, inclusive 

jWine gallons] 

Fiscal year 

ended 

June 30 

Denaturing plants Specially denatured alcohol 

Completely denatured alcohol Specially denatured alcohol 1 Stocks June 30 

Produc- tion With- drawals Stocks June 30 Produc- With- tion drawals Stocks June 30 Bonded dealers Manufac- turers 

1934 27, 174, 311 28, 443,067 748, 967 55,067, 092 54,734,827 777, 674 492, 381 2, 637;211 

1935 38, 746, 679 38,050, 525 1, 433, 844 58, 284,395 58, 653,468 358,743 391, 240 2, 760, 602 

1936 36, 522, 358 35, 700,192 2, 250, 899 64, 955,485 64;819,485 455,724 333, 542 2, 771,921 

1927 22, 118,378 23, 484, 101 857, 663 80, 084, 281 79, 681, 876 799,468 349, 789 3, 369, 088 

1938 25, 598, 717 25, 727, 946 699,772 69, 009, 024 69, 253, 258 491,852 283,206 

1939 17, 179, 433 17, 204, 615 655, 996 83, 561, 077 82, 668, 014 1, 325, 563 378,009 3, 2, 71608, 739 3,691 

1940 15,352,033 15, 495, 290 498, 982 111, 409, 797 11, 509, 432 1, 163, 490 381, 655 5, 974, 138 

1941 17, 676,172 17, 720, 882 438, 835 135, 834, 261 36,319, 810 630, 474 279,383 

1942 28,628,181 28, 958, 998 94, 442 179, 217, 153 77, 058, 630 2, 721, 991 5,801, 635 7,927,692 

1943 ____ 24,369, 788 24, 320, 681 193, 208 198, 524, 631 93, 977, 658 7, 161, 323 9,080, 979 13, 874,162 

1944_ 52,331, 761 52, 210, 817 224,133 471, 65, 909, 511 18, 154,806 3,841,165 12,118,070 

1945 33,087, 533 32, 288, 945 1,013, 288 494,008,004 91, 445,833 20, 623, 245 164,153 10,975,875 

5946 26, 144, 437 27, 118, 835 45,595 186,657,673 97, 554, 311 8, 919, 656 190, 055 9,097,277 

1947 36,395, 715 36,324,125 102,261 147,348,371 54,927, 752 1, 878, 777 295, 487 3, 381; 845 

Prior to fiscal year 1943, includes denatured rum. 

REPORT- OF COMMISSIONER OF INTERNAL REVENUE 16$ 

IV. DISTILLED SPIRITS: UNRECTIPIED 

[Produced by registered and fruit distilleries] 

TABLE 50.-Materials: Used at registered distilleries in production of distilled 

spirits,' by kinds and by months, fiscal year 1947 

Month 

Grain and grain products 

Corn Rye Malt Wheat Sorghum 

grain Other 

July 

August 

September 

October 

November 

December__ _ . 

January 

February 

March 

April 

May 

June 

Total 

Pounds 

79, 476,612 

76, 966,927 

88, 865, 633 

110, 479, 887 

115, 550,452 

290, 704,867 

341, 728,021 

304, 232,927 

269, 666, 089 

230, 924,868 

176, 209,010 

123, 198, 580 

Pounds 

9,819,158 

8, 877,440 

9, 277, 119 

11, 800, 207 

13, 409, 418 

25, 597,809 

29,258, 269 

27, 326, 689 

31, 517, 366 

27, 173,609 

23, 459, 232 

19,661,059 

Pounds 

23, 233,567 

20, 716,149 

20, 095, 708 

23,060, 982 

21, 946, 209 

51, 390, 780 

55,339, 924 

 48,696,838 

44,005, 682 

37, 112,837 

28, 728, 719 

20,865, 209 

Pounds - 

7,550 

4. 345 

35, 563 

20,308 

13,150 

11.940 

260, 780 

582, 360 

579,040 

465, 920 

483,840 

392,000 

Pounds 

10,512, 456 

5, 864. 535 

6,810, 219 

13, 585, 561 

11, 927,083 

25, 618,369 

8, 029,196 

4, 227, 298 

4, 856, 397 

4,906, 575 

4, 980, 834 

6, 764, 494 

Pounds 

6,042,470 

6, 348, 726 

187,070 

432,648 

335,470 

1,094,126 

1,410,186 

1, 597, 920 

1,807,036 

1, 748, 775 

2, 239, 310 

1, 535, 184 

2 2,205,993, 873 237, 166,375 395, 192, 340 a 2,866, 796 4 108, 063, 017 5 24, 779, 431 

- 

Month 

Grain and 

grain p odnets-Con, Pota toes 

and potato 

products 

Molasses 

Products 

used in redistillation 

Other materials 

Total 

July 

August -. 

September 

October 

November ' 

December 

fannary 

February 

March 

April 

\ lay 

lune 

Total 

Pounds 

129,091, 813 

118, 768, 122 

123, 271, 310 

159, 379, 593 

163, 181,842 

394, 417, 871 

436, 026, 076 

386,663,030' 

352, 431,510 

302,332,584 

236.081, 445 

172, 406,636 

Pounds 

166, 154, 124 

157, 158, 460 

58, 378, 961 

18, 005, 733 

3,004, 783 

1, 902, 755 

975,800 

Gallons 

277,506 

209,476 

275, 537 

' 270,646 

336, 980 

335, 598 

171,390 

236,888 

271, 894 

256, 498 

228,134 

201,662 

Proof gallons 

1, 504, 211 

2, 115, 353 

881, 876 

276,185 

960,813 

331, 472 

903,285 

1,092, 470 

1, 158,868 

870, 029 

1, 394, 937 

1, 101, 350 

Pounds 

913,549 

764,706 

38,026 

706,840 

712, 247 

205, 461 

39, 604 

31,218 

34, 237 

34,153 

32,097 

25,489 

Gallons' 

19,993 

24 993 

6,783 

2,974, 051, 832 5 405, 580, 616 3 3, 072, 209 12, 090, 849 1 3, 537, 627 5 100, 219 

1 Whisky, rum, gin, brandy and spirits For materials used at fruit distilleries in production-of brandy and spirits fruit, see table 52. 

2 Includes 64,984,519 pounds of corn meal. 

3 Includes 365,756 pounds of wheat bran and 2,400 pounds of wheat staroh. 

3 Includes 7,078,156 pounds of sorghum grain flour. 

6, 217,459 

apricots, 

3 Includes 16,967,930 pounds of potato slurry and 8,150 pounds of potato starch. 

''Used in production of ruin. 

3 Represents 2,720,094 pounds of cassava and cassava products, 293,329 pounds of diamalt, 224,728 pounds 

of peaches, 79,825 pounds of pears 58,375 pounds of 56,434 

5 Represents 10,096,304 pounds of popcorn, 14,288,023 pounds of barley, 106,848 pounds of barley grits, 46;320 pounds of barley meal, 208,600 pounds of nadrisol, and 38,896 pounds of oats'. 

pounds of malt sirup, 93,128 pounds of 

malt extract, 27,179 pounds of cane sugar, 20,575 pounds of sirup, 13,300 pounds of soy flakes, and 660 pounds 

of carrots. 

° Represents 84,713 gallons of citrus waste concentrate, 8,723 gallons of peach wine, and 6,783 gallons of 

blackberry wine, - 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 165 

TABLE 52.-Materials: Used at fruit distilleries in production of brandy and spirits, 

by kinds and by months, fiscal year 1947 

FRUIT ' 

164 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 51. Materials: Used at registered distilleries in production of distilled 

spirits,' by kinds and by States, fiscal year 1947 

State 

Corn Rye 

--- - - 

Malt 

- -- - 

Wheat Sorghum 

grain Other 

Pounds Pounds Pounds Pounds Pounds Pounds 

California 6, 705, 898 577,802 2,719,249 83,990 10,870,814 

Colorado 1,225,784 138,348 189,820 

Georgia 1,008, 404 278,414 308,335 

Idaho 38,750 

Illinois 295,363,215 26,126, 655 60,296,934 58,479,002 13, 727,639 

Indiana 321,864,122 13,854, 262 50,030, 008 7,176,964 40,323 

Iowa 78,105,168 4, 294, 612 8,326, 025 155,061 1, 703, 296 

Kentucky 828,257,014 103,6480 424 146,961,641 2,601,760 12,413,036 1,085,554 

Louisiana 55,714,815 520,935 7,064, 145 198,760 

Maryland 157,829,166 40, 227, 824 35,659,391 6,438,304 28,000 

Massachusetts 21,622, 103 1,207,551 5,357,441 1,287,908 

Missouri 10,404,275 -952,091 

1,855,636 

1,900,658 318,595 

New Hampshire 10,234,3W 994, 245 6,535 92,200 

New York 61,815,260 621,766 8,486,748 9,450 4, 45% 056 

Ohio 72,471,778 627,162 8, 804, 369 38,690 

Oregon 23,640 

Pennsylvania 258,681,897 40, 743, 678 52, 124,651 4, 513, 282 9, 859,222 

South Dakota 7, 662,424 15,064 2, 211, 440 

Tennessee 3, 027, 360 302, 736 454,104 

Vermont 1, 243, 524 2,400 314,088 111,800 

Virginia 7,044, 282 1,263,859 1,324, 511 

Wisconsin 5, 673, 057 768, 747 750,758 

Total 14 2, 205, 993, gre 237,166,375 395, 192, 340 15 2, 856, 796 " 108,063,017 "24,779,431 

°Millardgrain Potatoes and Productsused 

State products-Con. potato prod- Molasses In redistilhe Other materials 

Total nets lion 

Pounds Pounds Gallons Proof gallons Pounds Gallons 

California 20,957, 753 21,112,701 

Colorado 1, 553, 952 

Georgia 1,595,153 1,625,000 2172 2 15, 506 

Idaho 38,750 4, 208, 165 

Illinois 453,993,445 33,628,207 229, 940 4 663, 553 29,700 

Indiana 392,985,676 135, 771,343 6,471,877 ' 319,671 

Iowa 92,584,162 1,794, 505 

Kentucky 1,09a 967,429 48, 718,096 1,227,624 1, 515, 440 7 75,013 

Louisiana 63,498,655 254,400 117,846 86,047 I 227,067 

Maryland 240,172,685 14, 776,423 4,669,267 01,445,432 

Massachusetts 29,475,003 29, 300, 358 1,467, 743 51, 492 10 511,447 

Missouri 13,575,619 3, 163, 120 11,799 7120, 575 

New Hampshire 13,182,943 4, 552,900 12107,010 

New York 75,392,280 15 242, 700 

Ohio 81,912,005 34,000 45,448 

Oregon 

Penns ylvania 

23,640 

M S, 922, 730 100, 316,035 

962 ,487 

258,996 9, 539 

South Dakota 9,888,928 5,179, 496 

Tennessee 3, 784, MO 

Vermont 1,711,810 

Virginia 

Wisconsin 7,562 

9, 632 19,,452 

183,380 

Total - 

2,974,051, 832 "405, 580, 616 "3,072, 209 12,090,849 3,537,627 100, 219 

I Whisky, rum, gin, brandy, and spirits. For materials used at fruit distilleries in production of brandy 

and spirits-fruit, see table 53. 

5 Malt sirup. 

3 Represents 8,723 gallons of peach wine and 6,783 gallons of blackberry wine. 

Represents 327,096 pounds of cassava and cassava products, 293,329 pounds of dismal% and 43,128 pounds 

of malt extract. 

Citrus waste concentrate. 

0 Represents 318,904 pounds of cassava and cassava products and 767 pounds of malt sirup. 

7Citrus waste concentrate. 

3 Represents 88,867 pounds of peaches, 79,825 pounds of pears, and 58,375 pounds of apricots. 

'Represents 1,282,392 pounds of cassava and cassava products, 135,861 pounds of peaches, and 27,179 

pounds of cane sugar. 

Represents 455,952 pounds of cassava and cassava products and 55,495 pounds of malt sirup. 

77Sirup. 

Represents 106,350 pounds of cassava and cassava products and 660 pounds of carrots. 

10 Represents 229,400 poundsof cassava and cassava products and 13,300 pounds of soy Hakes. 

" Includes 64,984,519 pounds of oorn meal. 

le includes 365,756 pounds of wheat bran and 2,400 pounds of wheat starch. 

le includes 7,078,156 pounds of sorghum grain flour. 

n Represents 10,096,304 pounds of Popcorn, 14,288,863 pounds of barley, 106,848 pounds of barley grits, 

40,320 pounds of barley meal, 208,600 pounds of nadrisol, and 38,696 pounds of oats. 

1 0 Includes 16,967,930 pounds of potato slurry and 8,150 pounds of potato starch. 

lo Used in production of rum. 

Month Grapes Raisins Apples Peaches Prunes Other Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 44 

May 

June 

Total 

Pound. 

1,451,830 

2,217,320 

%933, 983,900 

12,310 

Pounds 

508, 111 

1, 260, 703 

2, 420, 838 

2,033, 769 

1,442, 263 

179,381 

742,714 

569,903 

558,178 

476,827 

229, 258 

437, 144 

Pounds 

30,655 

840,874 

762,256 

801,851 

313,511 

Pounds 

397,934 

131,711 

674,346 

Pounds 

60,000 

172, 739 

319,845 

129,418 

Poumds 

671,143 

318,964 

Pounds 

1, 308, 464 

670, 477 

4, 3460717 

5,400,418 

5,942,319 

2,087,729 

872,132 

569,903 

668,178 

476,827 

229,258 

437,144 

6,615,420 10,859,089 2,549,146 1,203,991 681,802 ' 990,107 22,899,555 

FRUIT WINE, CIDER AND JUICE' 

Month Grape Raisin Apple Peach M ed 

fr

ix

uit Other Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

eprll 

May 

June 

Total 

Gallons 

487,982 

5,941,683 

86, 542,451 

152,450, 761 

10,247, 786 

4,529,797 

4,947, 487 

5,209,881 

219, 189 

1, 728, 307 

58,445,897 

Gallas 

7,073,965 

4,819,073 

155,641 

18,115 

702, 672 

333,793 

610,551 

730,513 

54, 532 

48,597 

1 magugur 

loggimv-e r 4r

a.:aaGallons 

69,089 

1, 971, 196 

379, 540 

20,318 

7,154 

107,466 

17,262 

12,628 

Gallons 

837, 969 

841,792 

5,417 

16,516 

Gallons 

2, 121, 175 

580,023 

705, 304 

922,009 

306,811 

1,073, 306 

1,147, 392 

701,640 

242,065 

100,172 

113,726 

Gallons 

10, 737,148 

14, 739,414 

89,02%777 

155, 584,876 

60,392, 572 

13, 521, 320 

7,447, 590 

7,335,378 

6, 818, 200 

2, 280,047 

23 0,069 

241,974 

330,751,171 14,542,462 10, 740, 737 2,584,648 1, 700, 734 48, 012, 623 368,332,385 

1 In addition, the following amounts of frui residue were used: 172,300 pounds and 795,719 gallons of citrus 

waste concentrate, 10,202,964 gallons of grape ees, 441,879 gallons of grape pomace, 1,199,275 gallons of apple 

pomace, 1017 gallons of apple lees, 64,691 gallons of raisin ere, 675 gallons of raisin pomace, 40, 16 gallons of 

mixed fruit lees, and 7,737 gallons of blackberry lees. 

Represents 400,452 pounds of apricots, 318,964 pounds o pears, 201,831 pounds o dates, and 68,860 pounds 

of grapefruit. 

In addition, 9,674,742 gallons of grape wash and 612,654 gallons of raisin wash were used; 118,718 proof 

gallons of brandy were used in redistillation. 

Reprreents the following fruit wine, cider, and Juice: 1,682,841 gallons of date, 1,512,943 gallons of pear, 

1,468,267 gallon of plum, 1,384,585 gallons of orange, 902,282 gallons of prune, 487,254 gallons of tig, 259,688 

gallons of cherr

s 

 y, 243,196 gallons of apricot, 52,366 gallons of blackberry, 8205 gallons of elderberry, 5,596 

gallons of grapefruit, and 5,400 gallons of currant. 
166 REPORT OF. COMMISSIONER OF INTERNAL REVENUE 

TABLE 51-Materials: Used at fruit distilleries in production of brandy and 

spirits, by kinds and by States, fiscal year 1947 

FRUIT 1 

Kind California New 

Jersey 

New 

York Ohio Tennessee United States total 

Pounds Pounds Pounds Pounds Pound. Pounds Grapes 6, 615,420 6, 615, 4249 Raisins 10,566,391 101,538 191,160 10, 859,089 Apples 395,762 93,100 115,200 1,945, 084 2,549, 146 Peaches 705,011 498,980 1,203,991 

Prunes 352,384 329,418 681,802 Apricots 400,452 400, 452 Pears 318, 964 318,964 

Dates 201, 831 WI, 8g1 Grapefruit 68,860 •

68,860 

Total 19, 556, 215 263, 498 520,578 115, 200 2, , 064 • 22, 899, 558 

FRUIT WINE, CIDER, AND JUICE 2 

Kind California New 

Jersey 

New 

York Ohio Oregon Washington 

United 

States total 

Gallons Gallons Gallons Gallons Gallons Gallons Gallon. Grape 329, 668,615 13, 658 1, 736 12,020 1,005,172 1 330,751,171 Raisin 14,495,345 42,927 2,060 1 19, 542,452 

APPle 1,701,521 2,029,973 4,085,809 99,316 461,288 1,056,158 1 10, 740,737 Peach 2,312, 554 6,996 9,484 19, 420 1 2,584,648 Mixed fruit 1, 700, 734 1, 709, 734 

Date 1,681,441 1,400 1,682,841 Pear 659,657 1,686 861,600 1,512,913 Plum 872,399 3,000 592,868 14 468,267 Orange 1,384,585 1,384,585 Prune 900,014 2,268 282 Fig__ 487,254 7, 264 

Cherry 1,854 1,060 246,356 10, 428 259,688 Apricot 185, 788 904 37, 313 7 243;196 Blackberry 5,557 1,600 18, 756 21,415 8 52,30 Elderberry 8,205 8,206 

Grapefruit 5,596 5,596 Currant 5,400 5,400 

Total 356,049,907 2,107, 464 4,097,645 144,513 2,151,676 2,152,174 368,332,365 

In addition, the fol owing amounts of fruit residua were used: 10,160,286 gallons of grape lees, 441,879 

gall sionsof grape pomace, 64 227 ,691 gallons of raisin lees, 40,316 gallons of mixed fruit lees, and 6 5 gallons of rain pomace in California; gallons of grape ees in Connecticut; 721,996 gallons of citrus waste concentrate in Florida; 596,829 gallons of apple pomace in Missouri; 172,300 pounds of citrus waste concentrate

in New Jersey; 73,723 gallons of citrus waste concentrate, 4 451 gallons of grape lees, 1,017 gallons of apple 

lees, and 7,737 gallons of blackberry lees in Ohio 225,363 gal ons of apple pomace in Oregon, 101,435 gallons 

in Tennessee, and 275,648 gallons in Virginia. 

2 In addition, 9,669,802 gallons of grape wash and 612,654 gallons of raisin wash were used in California, 

and 4,940 gallons of grape wash in Washington. Brandy was used in redistillation as follows: 78,970 pof proof 

gallons in California, 2,047 proof gallons in New Jersey, 20,280 proof gallons in Ohio, and 17,421 proof gallons 

in Oregon. 

Includes 5,239 gallons in Arkansas/21,714 gallons in Colorado, 3,870 gallons in Connecticut, 11,680 gallons 

in Maine, and 7,467 gallons In Virginia. 

4Includes 2,100 gallons in Colorado. 

1 Includes 4%444 gallons in Arkansas, 56,826 gallons in Connecticut, 43,700 gallons in Maine, 51,900 gallons 

in Maryland, 1,880 gallons in Missouri, and 1,119,942 gallons in Virginia. 

Includes 236,195 gallons in Georgia. 

Includes 19,191 gallons in Virginia. 

Includes 5,038 gallons in Colorado. 

REPORT OF COMMISSIONER. OF INTERNAL REVENUE 167 

TABLE 54.-Production: I Distilled spirits, by kinds and by months, fiscal year 1947 

Din gallons] 

Month Whisky Rum Gin s Brandy Other spirits Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

8,525,919 

7,409,419 

8,M7, 209 

9,256, 765 

7,836,487 

19, 792, 258 

24, 674,105 

21,433,863 

19,27%040 

17,201, 492 

14,143,403 

9,931,845 

258,048 

168, 167 

202,057 

225,849 

220,650 

278,849 

186, 902 

198,026 

229,410 

197, 462 

163, 682 

160,025 

Ord IM

MI E 

lrg

nigg

rii4 

1,046,223 

1,174,168 

9,844, 352 

16,486,844 

6,614,886 

1, 869, 526 

941, 315 

1,029,016 

1,061,155 

557, 021 

102, 351 

123,871 

112RAMMEi l Eigliga

n

g0 Kr eeeezzltr

aee. 

16,0411, 309 

15, 56, 1232 

25,625,115 

33,038,637 

21,510, 618 

31,680,934 

38, 495, 080 

34,70% 206 

32, 747,065 

27,567,508 

21, 853, 627 

18,429,361 

167, 994, 805 3 2, 469,128 7, 359, 998 440, 850, 527 1 96, 483, 242 314 157, 700 

. Represents production of whisky, rum, gin, brandy, and spirits by regis ered distilleries, and brandy and spirits by fruit distilleries. 

1 For production o gin at initifying plants, see able 73. 

3 Represents production for beverage and industrial purposes. Includes 1,581,045 tax gallons removed for denaturation. For purposes of withdrawal, see tables 58 and 62. 

Includes 48,916 tax gallons produced at registered distilleries. For kinds of brandy and spirits-fruit produced, see table 58. 

, 

gal 

p 

a 

Rerents

ist 

 production f 9or

2,025,366 ta 

beverage and industrial purposes. irits-grain, Represents 4,457,876 tax

registered 

gallons of spirits-- fruit t fruit

es

d and x lons of s-cane, etc., at distilleries. For purposes of withdrawal, see tables 68 and 62.

sp 

 In additim spi , 20,7

rit 

 54,921 tax gallons were transferred to alcohol bonded warehouses. 

TABLE 55.-Production: 1 Distilled spirits, by kinds and by States, fiscal year 1947 

[Tax gallons] 

State Whisky Gin s Brandy Other 

spirits Total 

Arkansas 

California 

Colorado 

Connecticut 

Florida 

Georgia

Idah o 

Illinois 

Indiana 

Iowa 

Kentucky 

lane 

Maine 

Maryland 

Massachusetts 

/moue 

ffew Rampshire 

New Jersey 

Now York 

Ohio 

Oregon 

Pennsylvania Sputh 

M 

Dakota 

ee 

ermon 

Virginia 

Washington 

Wisconisin 

Total 

86,856, 585 

135,433 

539,399 

22, 760, 488 

570,973 

830,862 

110,683 

114,263 

18, 829, 412 

16, 917, 830 

1,112, 934 

15,999,000 

1,12$468 

1,109, 469 

100,326 

1,829,481 

4,00 4 

74,04 

1205,058 

775,145 

940,420 

1,193, 534 

194, 881 

10,293 

271,903 

740,483 

767,824 

3,111, 753 

1,648,881 

40,630 

487.663 

48,078 

12,349 

220, 444 

38,914,697 

64,580 

5,086 

48,938 

283,334 

371, 710 

20,576 

220,576 

202,937 

29%163 

8,692 

4,178 

8,429 

399,822 

6,675 

24,317 

A 593, 204 

37,044 

99,419 

20,750,658 

23,924,342 

6,635,985 

7,856,894 

4,623, 963 

3, 899, 188 

2,182,69

04

8 

 1698 

15

8 

 1 

2

,

,

300 

7,437 

5,457,940 

5,914,522 

14, 522 

11,118,495 

1,233,480 

22,148 

37,858 

Eil eral@

MER§ M

AilliMIE

Ri 

cegiggia

g

r

a

l

anantqUi 4 IgRg4 g4.-r- g-r 

67,994,805 " 2, 489,128 7,359,998 ° 40,850, 527 s 96,483,242 315,157,700 

footnote 1, table 54. 

s For production of gin at rectifying plants, see table 74. 4 Represents production for beverage and industrial purposes. Includes 1,661,045 tax gallons removed for denaturation. For purposes of withdrawal, see tables 59 and 63. 

1 Includes 48,916 tax gallons produced at registered distilleries. For kinds of brandy and spirits-fruit produced, see table 57. 

Represents production for beverage and industrial use. Represents 4,457,876 tax gallons spirits-fruit at 

fruit distilleries and 92,025,366 tax gallons of spirits--grain, spirits-cane, etc., at registered distilleries. For 

purposes of withdrawal see tables 59 and 63. In addition, 20,754,921 tax gallons were transferred to in- dustrial alcohol bonded warehouses. 

766087-48-12 
168 REPORT S OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 56.-Production: Brandy and spirits by fruit distilleries, by kinds and by 

months, fiscal year 1947 

[Tax gallons] 

Month Grape Raisin Apple Citrus Peach 

August 

September 

October 

November 

December 

January 

February 

March 

April 

may 

June 

Total 

736,033 

673,909 441,640 

10, 592,488 65,331 

18,080,066 103,415 

5,980,247 118,907 

1, 557, 903 86, 693 

570, 735 59, 856 

650,820 93,310 

784,573 88,345 

393, 872 42,849 

98,781 20,139 

III, 567 16,864 

7,857 

86, 292 

11% 975 

171, 906 

158, 409 

144,364 

96,369 

74,579 

8,869 

187, 210 

211,905 

9,051 

149,538 

40,614 

3,653 

65,410 

34,874 

61, 550 

93,445 37, 768 

NENE Ulf names e.sw.4 

40, 590, 401 1, 873, 282 1, 268,845 435,662 208, 903 

Month Date Mixed 

fruit Pear Other Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

A 

May 

pril 

rune 

Total 

13,174 

772 

89, 987 

21,022 

53,970 

 51019 

16,942 

45,304 

5,423 

10, 925 

576 

888 

2,805 

7,453 

17,273 

78,164 

14,689 

15,526 

37,0013 

19,531 

1,645 

14,335 

17,123 

10,445 

91,417 

50,493 

72,825 

19,135 

6,146 

22,090 

83, 292 

38,836 

14,046 

8, 312 

916 

1,174,890 

1,44% 958 

10, 938, 510 

18,442,499 

7,336,735 

1,977,412 

962, 208 

1,031,825 

1,076,442 

590,775 

127, 789 

155,445 

206,888 188,811 130,200 1 387, 607 ' 45.269, 487 

brandy,58,237 lo of b 39,018 gallons of arico 29,255 cherry b ay, 13,094 

Represents 98,

galns 

321 tax Tons

randy, 

of orange brandy, 76,259

p 

 gallons of plum 

9,255 bra galons

ndy, 

o

66,597 gallons

nd 

 of prune 

gallons of blackberry bran y, 5,275 gallons of grapefruit brandy, 1,122 gallons of elderberry brandy, and 820 gallons of currant brandy. 

Represents 40,801,611 tax gallons of brandy and 4,457,876 tax gallons of spirits-fruit. 

TABLE 57.-Production: Brandy and spirits by fruit distilleries, by kinds and by States, fiscal year 1947 

[Tax gallons] 

Kind California New 

Jersey 

New 

York Ohio Oregon Washington 

United 

States total 

40,414, 761 2,480 273 9,389 153,998 

qa1Bligifil

nER EES I 

gat

ailgo

ggegrid-r 

1,843,794 17,377 11,683 428 207,305 226,172 348, 306 8,189 69, 369 128,379 11,173 28,157 

149,205 1,302 887 1,839 208, 589 297 13E1,693 3,688 26,430 44,028 203 855971 98,321 

Lv

23,638 342 52,281 

. "

, 

66,102 

58,237 

10,561 471 473 

31,742 1,627 3,036 324 184 27,288 1, 459 1,353 228 5,546 9,979 5, 275 

1,122 

329 

43, 271,411 270,771 371,710 78,375 220,578 292,163 1 45, 269,487 

, gallons in Arkansas, 3, 85 gallons in Colorado, 1,789 gallons in Connecticut, 2,490 gallons in Maine, and 829 gallons in Virginia. 

Includes 7,465 gallons in Arkansas, 6,840 gallons in Connecticut, 4,186 gallons in Maine, 5,086 gallons In Maryland, 43,645 gallons in Missouri, 20 529 gallons in Tennessee, and 198,695 gallons in Virginia. Includes 399,322 gallons in Florida. 

7 Includes 52,102 gallons in Georgia and 3,789 gallons in Tennessee. Includes 2,613 gallons in Virginia, Includes 991 gallons in Colorado. 7 See footnote 2, table W. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 169 

TABLE 58.- Withdrawals: Distilled spirits, total tax-paid,' by kinds and by months, 

fiscal year 1947 

Tax gallons] 

Month Whisky Rum Gin Brandy Other 

spirits Total Alcohol Grand 

total 

mKgrosol, 

sg 4 ape 1 3 41.4 4 4 qc. 

 .1 

4, 897, 566 53,503 432,423 480,833 8,300,697 12,165,021 4,883, 709 16,848, 730 4,864,091 64,397 706, 957 447,087 5,486, 282 11,548,814 5, 733,457 17,282, 271 4, 915,377 59, 988 540, 444 356,426 5,393,400 11,265,633 4, 366, 769 16,032,402 5,967, 236 69,197 632,574 475, 285 6,082, 499 13, 226, 791 5,295,930 18, 522, 721 6,434,778 41, 797 427,258 415,148 5,472,911 12, 791,890 5,201,922 17, 983, 812 5, 782,001 41,025 923,048 368,805 6, 041, 250 12, 156, 129 3,975, 086 16,131,215 5,859,986 25,524 818,756 155,519 5, 851, 714 12, 511,499 4,350,080 18,861,559 4,636,421 34,322 572,027 111,786 4, 719,828 10,073,384 3,269,970 13,333,3M 4,559,023 18,967 639,904 73,043 4,514,951 9,805,888 3, 174, 957 12, 980,846 4, 442,350 32,057 498,114 81,183 3, 813, 184 8,648,888 2, 555,319 11,202, 187 3, 185, 116 18,121 354,981 40,352 2, 531, 899 6, 130, 269 2,170, 038 8,300,305 3,279,732 18,838 218,174 29,029 2,493,086 6,038,859 2,376,851 8,415, 710 

58,822,676 477, 734 6, 764,680 3,014,474 57, 281, 501 126,381,045 47, 144,068 '173,505,111 

1 Represents withdrawals upon tax-payment of whisky, rum, and gin from registered di tilleries and 

internal revenue bonded warehouse ; brandy from fruit distilleries and internal revenue bonded wvehouses; other spirits from registered distilleries, fruit disti kirks, and internal revenue bonded warehouses; 

and alcohol from industrial alcohol bonded warehouses. Withdrawals of whisky, rum, gin, and brandy 

from internal revenue bonded warehouses include bottled-in-bond tax-paid withdrawals as reported in 

table 60. Tax rate, 39 Per tax gallon. 

For tax-free withdrawals, see table 62. 

TABLE 59.-Withdrawals: Distilled spirits, total tax-paid,' by kinds and by States, fiscal year 1947 

[Tax gallons] 

State Whisky Rum Gin Brandy 0 ther 

sun/ . ts Total Alcohol Grand

total 

California 

Colorado 

Connecticut 

Hawaii Georgia 

Idaho 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts_ 

Michigan .... ._ 

MinnesotaMissouri 

lebraska 

Yew Hampshire_ 

Yew Jersey 

Yew York 

)hio 

)regon 

'ennsylvania 

Tennessee 

7ermont 

Grain's, 

77 

Vesitsdtreillia 

Alscons4n 

Total 

2,493, 067 

8, 107, 

7, 519,923

951 

21, 486, 555 

8, 829,891 

751, 066 

24,947 

26%834 

134,438 

2,488,903 

8,002,848 

129,052 

18,553 

351,814 

70,350 

53,912 

3, 881 

49,420 

824 

7,978 

402 

896 

3, 825 

10,147 

14,344 

119,760 

327,7,906 

454 

295,488 

3,186 

3, 160,944 

1,487,275 

172, 326 

671,090 

37, 512 

707,824 

122,262 

121,495 

40,630 

8,186 

923,556 

10, 002 

918 

170, 437 

226,330 

51, 436 

51,221 

138,724 

138,

,330 

10, 238 

436, 293 

177, 253 

484,380 

7,805 

10, 2 llinois 

1, 746 

$,542 

9,653 

 81 

I 

2, 256, 305 

23,742 

34, 952 

10,260 

9,928,024 

9,840,976 

34, 193 

13,310,891 

1,114 

8110,152 

1,110,152 

47,639 

81,823 

113,873 

65, 404 

181, MO 

1,609,942 

380,654 

8, 765, 833 

29,808 

4,802 

168,

728 

14503 

8,038,816 

21, 371,25 

19,073,8292 

426,637 

35, 030, 354 

1, 115,988 

1,748 

15, MI, 688 

2,21 5,337 

211,768 

429,457 

671,805 

2,558, 900 

2,991,052 

17, 4614, 523 

1 

12,778 

65,490 

86,852 

10, 260 

206,028 

1, 549,348 

5,669 

3, 018 

3,624,898 

4,735,887 

5,950, 477 

5,950,010 

2,782, 741 

114,051 

114,051 

494,276 

348, 491 

132,407 

131,208 

3, 352, 307 

1,172,050 

163,366 

7 800,294 

7 588,164 

5,1159 

55,490 

66,852 

3,048

60 

24,998,150 

23,809, 716 

1,494, 114 

5,950,010 

37,910,878 

1, 980,878 

395,962 

18, 395, 962 

2,843,828 

344,173 

166, 503 

580,685 

3,352,307 

206,028 

1, 843,855 

2, 722, 268 

10, 791, 346 

3,542 

30,349,586 

59,073 

38,237 

129,133 

7 

955 

28,412 

3,542 

59,073 

38,237 

129,133 

12,855,063 

6 

955 

15,634 

58,822, 676 477,734 6, 781,660 3,014,474 57, 281,501 126,361,045 47, 144,066 7 173,505,111 

1 Represents withdrawals upon tax-payment of whisky, rum, and gin from registered distilleries and internal 

revenue bonded warehouses brandy from fruit distilleries and internal revenue bonded warehouses; other 

spirits from regi tered distilleries, fruit distilleries, and internal revenue bonded warehouses; and alcohol 

from industrial alcohol bonded warehouses. Withdrawals of whisky, rum, gin, and brandy from internal 

revenue bonded warehouses include bottled-in bond tax-paid withdrawals as reported in table 61. Tax rate, $9 per tax gallon. 

2 For tax-free withdrawals, see table 63. 
170 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 60.-Withdrawals: Bottled-in-bond distilled spirits,' tax-paid, by kinds and 

by months, fiscal year 1947 

[Tax gallons] 

Month Whisky Rum Gin Brandy Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

481,991 

536, 659 

317,008 

502,840 

1,280,487 

1,1E4,195 

1,056,447 

939,094 

879,305 

1,043,181 

641,293 

511,372 

246 

1,294 

180 

210 

216 

225 

315 

210 

192 

180 

180 

210 

74 

8,427 

30,063 

5,810 

22,559 

26,597 

17,263 

3, 875 

74 

280 229 

80 

117 

491,712 

566,902 

323,028 

525,015 

1,307,309 

1,146. 773 

1, 060,532 

939,290 

879, 765 

1,043, 730 

641,553 

511, 699 

9, 318, 802 3,858 74 115, 374 9,437,908 

Represents withdrawals of bottled-In-bond distilled spirits from internal revenue bonded warehouses. 

The withdrawals in this table are Included in total tax-paid withdrawal reported in table 58. These dis- tilled and spirits were bottled in bond prior to the payment of tax, with the exception o 2,007,793 tax gallons of 

whisky 7,295 tax gallons of brandy bottled-in-bond after payment of tax. 

TABLE 61.-Withdrawals: Bottled-in-bond distilled spirits,' tax-paid, by kinds and 

by States, fiscal year 1947 

(Tax gallons] 

State Whisky Rum Gin Brandy Total 

California 

Connecticut 

Illinois 

Indiana 

Kentucky 

Maryland 

Massachusetts 

Minnesota 

Missouri 

New Hampshire 

New Jersey 

New York 

Ohio 

Pennsylvania 

Virginia 

Total 

385, 770 

24,278 

495,394 

8,847 

158,824 

7, 372,887 

167,914 

2,810 

54, 791 

107977 

1,

, 

 316 

2,887 

107,850 

436,182 

13, 275 

I, 096 

2,562 

74 

80,245 

19, 894 

3,841 

10,275 

1,110 1

9 

575,639 

8,847 

388, 834 

160,665 

7, 383,162 

167,914 

26,840 

2,810 

55,901 

107, 977 

1, 316 

2,687 

107, 850 

436, 191 

13, 275 

9,318,802 3,658 74 115, 374 9,437,908 

f Represents withdrawals of bottled-In-bond distilled The withdrawals in this table are included in total spirits from internal revenue bonded warehouses. 

tax-paid withdrawals reported in taw. en Thx.e. AIsp were 

whisky and 7,295 prior to the payment of tar, with the exception of 2,007,793 tax gallons of tax gallons of brandy bottledon-bond after payment of tax. - 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 171 

TABLE 62.- Withdrawals: Distilled spirits, total tax-free,' by kinds and by months, 

fiscal year 1947 

[Tax gallons] 

Month 

For fortification of wine t 

• 

For denaturation 

For yessels and 

aircraft 

Brandy 8Pfruir Rum Spirits Whisky 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

876,161 

9,924,926 

16, 404, 324 

5, 669, 311 

1,065,557 

358,723 

192,644 

109,115 

123,438 

93,392 

86,424 

' 66,732 

171,151 

1,065,549 

1,930,602 

319,382 

265,969 

95,373 

30,843 

3,190 

19,725 

5,019 

20,379 

125,138 

147,308 

152,320 

156,304 

121, 579 

170,297 

108,914 

91,802 

151,284 

122,142 

103,920 

110,037 

RUIN 

ctheceaet g 

sx1 .4.PH 

34, 972,747 3,927,182 1,561,045 93,454 797 

Month 

For export To customs manufacturing To

warehouses 

Total 

Whisky Spirits Other Whisky Spirits Other 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

NIR E URNIM 

13,997 

15, 319 

25,284 

15,217 

10,710 

6,719 

9,195 

51,675 

44, 553 

30,117 

48,558 

106,499 

IRgn et 

31,722 

22,104 

6,921 

25, 919 

22,618 

44,518 

al, 635 

33, 752 

42,963 

52,270 

50,389 

44,093 

19,689 

11,828 

2,712 

7,377 

7,526 

28,615 

49, 242 

25, 123 

21,593 

39,121 

35,597 

171 

618 

1,301 

1,147 

8,741 

109 

1,356 

8,830 

21,332 

5,155 

100 

288,602 

1, 278, 724 

11,231,132 

18, 561, 142 

6,206,948 

1,593,611 

764, 437 

460,590 

493,139 

410, 731 

387,652 

452,641 

471,762 377,843 4 18, 591 408,884 248,213 1 48,851 42,129,349 

. f Represents withdrawals of whisky, ram, and gin from registered distilleriesand internal revenue bonded 

warehouses; brandy from fruit distilleries and internal revenue bonded warehouses; and other spirits from 

registered distilleries, fruit distilleries, and internal revenue bonded warehouses. 

4. Represents 31,672,152 tax gallons of brandy and 3,384,740 tax gallons of spirits-fruit withdrawn from 

fruit distilleries and 3,300,595 tax gallons of brandy and 562,422 tax gallons of spirits-fruit from internal 

revenue bonded warehouses. (Under the Act of June 24, 1940 (Public, No. 855, 76th Cong.), effective July 

1, 1940, the tax on brandy and spirits-fruit used in fortification is included In the wine tax.) 

Represents 16,959 tax gallons of brandy, 1,452 tax gallons of gin, and 180 tax gallons of nun. 4 Represents 23,784 tax gallons of gin, 21,588 tax gallons of brandy, and 3,479 tax gallons of rum. 
172 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 63.-Withdrawals: Distilled spirits, total tax free,' by kinds and by States, 

fiscal year 1947 

[Tax gallons] 

State 

For fortification of wines For dena uration 

For yeseels and 

aircraft 

Brandy SPITits- fruit Rum Spirits Whisky 

Arkansas 

California 

Colorado 

Connecticut 

Georgia 

Illinois 

Indiana 

Kentucky 

Louisiana 

Maryland 

Massachusetts 

Michigan 

Missouri 

New Jersey 

New York 

Ohio 

Oregon 

Pennsylvani 

Vermont 

Virginia 

Washington 

Total 

94,369,472 

1, 556 

4,004 

1,680 

26,269 

16,396 

13,229 

60,019 

83,744 

33,792 

2,805 

61,604 

290,629 

8, 692 

3,911,802 

15,360 

876,923 

889, 122 

13, 797 

4,104 

12, 450 

63, 103 

20 

le 

743 

18 

34,972, 747 3,927,162 1,561,095 93,454 797 

. 

State 

For sport To customs manufacturing 

bonded warehouses 

• Total 

Whisky Spirits 

, 

Other Whisky Spirits Other 

Arkansas 

California 

Colorado 

Connecticut 

Georgia 

Illinois 

Indiana 

Kentucky 

Louisiana 

Maryl

chusetts 

and 

Ma ssa 

Michigan 

Missouri 

New Jersey 

New York 

Ohio 

Oregon 

Pennsylvania 

Vermont 

Virginia 

Washington 

Total 

20, 810 

159,401 

127,164 

980 

149,795 

9,017 

50 

6,075 

26,676 

57,539 

235,882 

38,031 

19,720 

16,959 

262 

34 

1,200 

146 

9,809 

67,592 

339,960 

459 

1,064 

71,105 

169,112 

7,996 

21,480 

27,371 

ett

a_r

a

g

r arigagargg * 

471, 762 377,843 s 18, 591 408,884 298,213 + 48,851 42,129, 349 

See footnote 1, table 62 

I See footnote 2, table 62. 

See footnote 3, table 62. 

See footnote 4, table 62. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 173 

TABLE 64.-Losses: Distilled spirits in internal revenue bonded warehouses due to 

leakage and evaporation, by kinds and by States, and losses due to other causes, 

by kinds, fiscal year 1947 

[Tex gallons] 

State Whisky Rum Gin Brandy Other spirits , Total 

Losses (allowed) from leakage and 

evaporation:I 

California 

Connecticut 

Georgia 

Idaho 

IMnois 

Indiana 

Iowa 

Maine

Kentucky 

Maryland 

Massachusetts 

MichiganMinnesota 

Missouri 

New Hampshire 

New Jersey 

New York 

Ohio 

Oregon 

Pennsylvani 

Tennessee 

Vermont 

Virginia 

Wisconsin 

Total 

Losses from other causes a 

EM 4 2 2 I EE0.5 i Magg l t"-; ggag gg .1ggag tg K I —ret e e •a 

181 

1,690 

 161 

1,433 

10,632 

674 

46,878 

24 

1 

9 

106 

23,274 

197 

3 

8 

MAW, MUM- a e 4S ges g 

46, 208 

113 

 81 

94 

146, 911 

276,980 

276,895 

204, 838 

5, 1583 

144 

69 

1,971 

699 

1,041 

2,278 

9,597 

247,085 

13 

5 

889,682 

1, 587 

1,293 

94 

2,135,267 

2,611,536 

2,272 

7, 118,796 

2,438,341

J31 

247,741 

1,263 

17,591 

43,026 

41,171 

48,177 

16,229 

801,836 

2,747 644 , 788 

sa, 186 

263 

ss, 

556

656 

17, 391,819 

173,081 

81, 524 

419 

24, 386 401, MI 

1, 207, 658 

1,213,703 

In, 277 

19,042,915 

1,496,436 ,, 

Total losses 17,614,900 61,943 24,386 1,609, 139 1,328,982 20, 639,350 

Represents spirits produced by registered and fruit distilleries. 

Difference between entry and withdrawal gauge of all spirits withdrawn from bonded warehouses. 

Losses disallowed are Included in tax-paid withdrawals. 

s Losses from fire, theft, casualty, etc. 

TABLE 65.-Stocks: Distilled spirits in internal revenue bonded warehouses, by 

kinds and by months, fiscal year 1947' 

[Tax gallons] 

Month Whisky Ruin Gin Broady Other 

spirits s Total 

July 

August 

September 

Ootober 

November 

December 

January 

February 

March 

A pril 

May 

lune 

376, 218,111 

377,289,419 

378, 902,254 

380, 296,193 

380, 551,236 

391, 596, 917 

408,895, 741 

923,844,082 

 437, 614,404 

449,339, 924 

469,216, 505 

464,825,305 

2245,129 

2,192, 822 

2,172, 777 

 2,168,369 2,168, 

2,219,428 

2, 280, 972 

2,307,099 

2,376, 073 

2,427,139 

2, 958,662 

2, 694, 069 

2, 529, PM 

(M

UMM

A : 

13,589, 002 

13,300,551 

11, 220,-759 

10,863,529 

11, 562,775 

12,372,052 

12,880,624 

13, 736, 634 

14, 682, 743 

15, 191, 357 

15,069, 184 

14, 929, 673 

.1Wilg Mi 9 I 0141401§11 I pl aggSg14441 

421, 391, 498 

420,945,063 

920, 778, 105 

918, 929, al 

419,399, 656 

933,136,690 

454, 426,393 

473, 162, 609 

491,96.45M 

506,014,680 

518,458,748 

525,827, 728 

presents original entry tax gallons except for distil ed spirits in cases, for which losses have already 

been determined. Stocks of distilled spirits in cases as o June 30 totaled 6,757,649 tax gallons. 

s Represents Spirits produced by registered and fruit distilleries. 
July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

4, 683, 709 

6, 733, 457 

4, 366, 769 

5, 295, 910 

5, 201, 922 

3,975,086 

9, 350, 060 

3, 259, 970 

3, 174, 957 

2, 555, 31 9 

Z 170,036 

2, 376, 851 

16, 848, 730 

17,282, 271 

15, 632, 402 

18, 522, 721 

17,993, 812 

16, 131,215 

16,861, 559 

13, 333, 359 

12, 980, 845 

11,202,187 

8, 300, 305 

8, 415, 710 

174 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 611-Stocks: Distilled spirits in internal revenue bonded warehouses, by kinds 

and by States, June SO, 1947 1 

[Tax gallons] 

State Whisky Rum Gin Brandy Other 

 , spuits 2 Total 

California 

Colorado 

Connecticut 

Florida 

Georgia 

Illinois 

Indiana 

Iowa 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Missouri 

New Hampshire 

New Jersey 

New York 

Ohio 

Oregon 

Pennsylvania 

Tennessee 

Vermont 

Virginia 

Wisconsin 

Total 

3, 798, 809 

375,391 

55, 786, 660 

80, 792, 083 

214, 151, 230 

39,277, 210 

2,105, 681 

26,608 

655,808 

73, 329,307 

115,601 

125,902 

116,706 

177, 519 

1, 704, 373 

9,396 

4, 263,859 

5, 997,517 

566,860 

36,483 

1, 195,621 

127,081 

41,850 

13,185 

69,025 

236, 387 

16,658 

673, 991 

200,828 

1,277, 680 

3,162 

14, 527 

78,562 

5,181 

'35,328 

740,850 

67 

83,102 

25, 156 

175,221 

15,004 

9, 909, 718 

44,785 

346,025 

1, 295, 362 

60, 387 

244,014 

187, 953 

56, 487 

9, 614 

20, 211 

711, 382 

826,954 

100, 692 

79,047 

879,909 

2, 620 

20, 66 5

209,676 

12, 333 

14,496 

108,523 

2, 370, 592 

25,795 

8, 155, 084 

11, 366, 060 

6,081 

8, 307,612 

3, 738, 661 

687, 329 

142,498 

25,121 

203,187 

31,444 

198, 262 

12, 238 

209, 028 

14, 522 

8,849, 700 

70,112 

16, 199, 531 

118, 221 

' 469, 923 

209,676 

206, 482 

64,336, 252 

74,263,380 

121,787 

220,716, 683 

206,828 

12, 333 

43,368 663 

4,158, 634 

227, 040 

212, 154 

2,042, 927 

65,844 

1 579, 979 

4,903,049 

6, 307,137 

93, 569 

83,908,128 

581, ose 

36, 483 

I, 304, 144 

197,193 

189,825, 305 2, 529, 999 1,158, 471 14, 929, 673 42, 381, 328 525, 827, 726 

I See footnote 1, table 65. 2 See footnote 2, table W. 

TABLE 67.-Stocks: Distilled spirits in internal revenue bonded warehouses, 

kinds, and by years and seasons of production, June 30, 194 71 

by 

[Tax gallons] 

Year Season Whisky Rum Gin Brandy Other 

spirits 2 Total 

1911 

1912 

1913 

1914 

1915 

1916 

1917 

1921 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1918 

1917 

Total 

Spring 

Fall R„,.. 

Fail 

Snrulg 

rail 

Boring Yell 

Swing 

Fall 

glair 

Siting 

all 

Spring 

nu 

Fall 

Boring 

Tr 

Spring 

S ng a

Spring 

all 

Bating s

Spring 

all 

Spring 

5, 416 

1,773 

2,818 

I, 676,113 

5,752,255 

,475,239 

32, 19 4, 

X 183, 822 

238 

37, 539, 441 

 14, 341, 209 

12, 335,690 

24, 905, 414 

 69, 257, 437 

68, 802, 417 

59, 493, 287 

105, 952, 325 

47 

135 

181 

21 

914 

386 

1,016 

391 

240 

3,605 

196 

105 

92, 006 

314, 240 

633, 017 

460, 248 

420, 618 

117 

60 

5, 662 

2,772 

2, 702 

22,607 

26, 982 

6,184 

11,511 

9, 411 

68,186 

262, 605 

341, 116 

_ 

67 

91 

1 , 379 

86, 922 

167, 554 

902, 463 

24 

43, 487 

1,138 

99, 411 

19,241 

373, Ill 

7, 128 

298, 260 

63, 536 

72 8 , 262 

418, 870 

1, 147, 171 

1, 300, 258 

1, 997, 277 

1, 230, 743 

4,020,987 

3,183, 882 

114 

168 

24 

132 

6 

642 

297 

128, 420 

9,066 

111,831 

16 346 

, 129 

15, 977 

19 454 

6, 2 

5, 

8, 

156, 917 

420, 573 

1, 628, 655 

1, 763, 983 

11, 971, 399 

26,119, 410 

47 

135 

181 

136 

914 

366 

1, 016 

168 

391 

284 

' 8,666 

4;169 

2,926 

198 

642 

1;752,582 

5, 7662232 

8, 684, 1133 

24, 226, 016 

32, 628, 875 

37, 089, 528 

14, 659,107 

' -81,989 

'741 169 

685; 489 

13, 902, 283 

26, 967, 361 

73,198, 983 

72, 417, 082 

76,113, 475 

136, 578, 498 

464, 825,305 2, 529, 949 1, 168, 471 14,929, 673 42, 384, 328 525,827, 726 

I See footnot 1, table 65. 2 See footnote able 65. Corrected figure. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 175 

TABLE 68.-Summary: Production, withdrawals, and stocks of distilled spirits, by 

months, fiscal year 1947 

[Tax gallons] 

Tax-paid withdrawals 

Production 

Alcohol 

288, 602 421, 391,498 

1,278, 724 420, 946, 903 

11, 231,132 420, 778,105 

18, 561,142 418, 924, 420 

6, 206,948 419,344,655 

1, 593, 611 433, 136,690 

764,437 954, 426, 393 

460,590 473, 162, 509 

493, 139 191, 961, 557 

410,731 506, 014,680 

887,652518,458,748 

452,641 525,827, 726 

42,129, 39 525,827, 726 

warehouses, whisky, rum, gin, and spirits from registered distilleries and internal revenue bonded ware. 

for export, and transfer to customs manufacturing bonded warhouses. 

and spirits by fruit di tilleries. 

houses, and alcohol from industrial alcohol bonded warehouses. 

2 Represents tax-free withdrawals for fortification of wine, for denaturation, for vessels and aircraft,and 

, Represents stocks of whisky, rum, gin, brandy, and spirits i en internal revenue bonded warehouses. 

2 Represents tax-paid withdrawn s of brandy and spirits from fruit distilleries and internal revenue bonded 

I Represents produ tion of whisky, rum, gm, brandy, and spirits by registered distilleries and brandy 

TABLE 69.-Summary: Production, withdrawals, and stocks on hand June 30, of 

distilled spirits, and premises operated, fiscal year 1947 

Tax gallons] 

State Production 1 

Tax-paid w thdrawaLs I 

Bottled-inbond distilled spirits 

Other distilled spirits Alcohol Total 

Arkansas 

California 

Colorado 

Connecticut 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Missouri 

Nebraska 

New Hampshire 

New Jersey 

New York 

Ohlo

Oregon 

Pennsylvania 

South Dakota 

Tennessee 

Vermont 

Virginia ton 

West Virgina 

Wisconsin 

45, 610, 666 

9,329 

40, 691,823 

 39, 491,053 

95, 951,552 

20, 638, 757 

 4, 327, 120 

 1, 253, 202 

1,273, 118 

279,771 

6,697,200 

7,347, 204 

34,294,308 

1, 239, 519 

 298, 321 

127, 206 

977,182 

292, 163 

608, 631 

 8,692 

119, 859 

399,322 

 205,887 

99.919 

7, 789, M9 

 4, 899, 679 

6, 675 

235, 098 

575,639 

8,897 

386,834 831

180,665 

7, 383,162 

167, 914 

26, 810 

2, 810 

55, 901 

107,977 

1,316 

2,687 

107,850 

936,191 

13, 275 

463, 177 

20,981, 918 

18, 913, 169 

426, 637 

27, 647, 192 

1, 115, 988 

1, 746 

15, 733, 772 

2, 268, 497 

211, 766 

373, 556 

670,489 

2, 556,213 

2, 883, 202 

17,058,332 

59,073 

38, 237 

115, 858 

1 

12, 778 

46,613 

66, 852 

10.260 

163, 693 

95,051 

3,542 

1, 549, 348 

5,659 

3,048 

3, 624,898 

4, 735, 887 

1,007, 977 

5, 950,010 

2, 782, 741 

844,890 

114,051 

494, 276 

348,491 

132,407 

131, 208 

3, 352, 307 

1, 172, 050 

163,366 

7,930,294 

12, 855, 063 

6 

955 

15, 639 

7, 688, 164 

5, 659 

55, 490 

66,852 

3,018

10, 260 

24, D90, 150 

23, 809, 716 

1, 994,114 

5, 950,010 

37, 813, 095 

1, 960, 878 

115, 797 

18, 395, 962 

Z 643, 828 

344, 173 

1666,503 

,685 

3, 352 560,307 

206,028 

1,843, 856 

3,723,206 

10, 791, 396 

3,542 

30,349,586 

59,073 

38,237 

129,133 

7 

 955 

28, 412 Total 315, 157, 700 9, 437, 908 136, 923,137 47, 144, 066 173, 505, Ill 

, . . 

Month 

315, 157, 700 

16,096, 309 

15, 561, 262 

25, 525,116 

33, 038, 637 

21, 510, 616 

31, 680, 934 

38, 495, 060 

34, 702, 206 

32, 747, 065 

27, 567, 508 

21, 853, 627 

16, 429, 361 

9, 437, 908 

491, 712 

566, 902 

323, 028 

525,615 

1, 307, 309 

1, 146, 773 

1,060,532 

939, 290 

879, 765 

1, 093, 730 

641, 553 

511,699 

Bottledin-bond 

distilled 

spirits 

116, 923,137 

11, 673, 309 

10, 981, 912 

10, 142, 605 

12, 701,176 

11, 184, 581 

11, 009, 356 

11,450,967 

9,134,094 

8, 926, 123 

7, 603,138 

5, 988, 716 

5, 527,160 

Other 

distilled 

spirits 

47, 149, 066 173, 505, Ill 

Total 

Tax-free 

withdrawals I 

Stocks end 

of month 
176 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 69.-Summary: Production, withdrawals ,and stocks on hand June 30, of 

distilled spirits, and premises operated, fiscal year 1947-Continued 

[Tax gallons] 

State Tax-free 

withdrawals, 

Stocks 

June 30+ 

Premises operated a 

Registered distil lodes i Fruit disfineries 7 

Internal 

revenue 

bonded wars. 

houses 

692 

MI-1 0, 1-1 04 C.10:11. ri l-1 40..r0 1-ItOt-C I-Ig.r.r..04 

38,325,

8,

025 16,199, 531 

1,558 118,221 

4,715 469,923 

209,676 

1,586 206,482 

73,955 64, 336, 282 

395,283 74,263,380 

121,787 

1,050,397 220,715,683 

4,104 206,828 

12,333 

372,080 43,359,663 

689,823 4,158,634 

r 16, 396 227,640 

212,154 

28,589 2,042, 927 

55,844 

60,037 1,579,979 

83,940 4, 903, 049 

33,792 6,3 07,137 

2,805 93,569 

619,266 83,908,128 

581,058 

5,075 36,483 

61,604 1, 304, 144 

290,629 

197,193 

42,129,349 525,827,728 147 148 267 

footnote 1, table 68. 

S

See

ee footnote 2, table 68. 

See footnote 3, table 68. 

See footnote 4, table 68. 

Represents number operated during any part of the year. 

5 Represents registered distilleries producing whisky, rum, gin, brandy, and spirits. 

1 Represents fruit distilleries producing brandy and. spirits-fruit. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 177 

TABLE ?O.-Summary: Production, tax-paid withdrawals, and stocks on hand June 

30, of whisky and of total distilled spirits, fiscal years 1934 to 1947, inclusive 

[Tax gallons] 

Fiscal year ended 

June 30 

, 

Production 4 Tax-paid withdrawals Stocks June 30 I 

Whisky Total dBtilled spirits Whisky Total dis- tined spirits 2 Whisky Total 

tilled spirits 

62,352, 886 76, 506,386 18,875, 064 38, OM, 236 57, 717, 662 63,065,017 149,112,923 169,126,472 50, 780,940 75,073, 993 152,807, 235 160, 755,394 223, 659, 539 253,867,925 67,299,166 100,383, 056 300, 658, 508 310, 803, 839 223, 457, 850 258,956,886 72, 616,195 120,011, 294 445, 285, 663 462, 607, 980 102,895, 872 150,155, 924 68, 611, 650 114, 926,395 471, 159, 539 497, 527, 755 93, 003, 917 145,326, 176 72, 059, 023 114,578, 069 478, 899, 618 522,058,134 98, 993, 303 143, 455,192 81, 267,368 128, 325, 941 480, 937, 609 525, 394,924 121,851, 083 175, 208, 746 80, 541, 974 130, 552,148 504, 080, 691 551, 424,175 120, 257,424 3 256,392, 400 84, 709,171 144, 207, 610 516, 018, 887 587, 751,374 19, 529,698 3 428,474,062 87,913, 792 136, 838, 551 424, 824, 966 475,345,030 069,171 429, 58, 832,992 90,463, 887 348, 648,381 375,277,850 41, 562,303 + 535,439,513 63,891,224 142,310,770 307,587,545 338, 172,677 147, 464, 516 305,068, 637 63,226, 912 178, 131,350 374,072, 055 420, 262,363 167, 994,805 315,157,700 58,822, 676 173, W5, 111 464,825,305 525,827,726 

Exclusive of ethyl alcohol. 

Includes ethyl alcohol. 

3 Represents gross production. Net production for such years-that is, the gross production minus products used in redistillation-was 255,915,204 tax gallons for 1942, 407,568,226 tax gallons for 1943, 420,833,502 

tax gallons for 1944, and 524,301,407 tax gallons for 1945. 

V. DISTILLED SPIRITS AND WINES: RECTIFIED 

[Produced by rectifying plants] 

TABLE 71. Materials: I Used in production of rectified spirits and mines, by kinds 

and by months, fiscal year 1947 

[Proof gallons] 

Month Alcohol Spirits 1 Whisky Brandy Wines Other Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

Jane 

Total 

3, 009, 851 

4,961, 524 

4,368, 213 

4,855,897 

4, 735, 479 

4, 169, 036 

3,969, 355 

2,847, 330 

2,391,870 

2, 255, 530 

1,605, 326 

2,124,939 

6, 132, 574 

5,878,625 

5,208,562 

5,064, 320 

5, 392, 795 

5,009, 253 

5,383, 766 

4,384,710 

4, 738,382 

3, 771,133 

2,811,199 

2,530,773 

3,868,549 

959, 178 

4,056, 353 

4, 827, 293 

4, 517,807 

4,200,340 

4,279,957 

3, 395, 464 

3, 256,078 

2,908,885 

2,099,814 

2,324,240 

882,377 

371,378 

339,687 

351,819 

284,364 

371,047 

125,302 

106,765 

43,307 

44,038 

25,716 

29,248 

HIRR

UE§A il 

MEMI

Miti n 

gaW60.10.1d 

14,670,648 

15,355,857 

14,416,406 

16, 544,012 

15,211,008 

14, 013, 626 

13, 955, 859 

10,878,728 

10, 9 812,533 

18Z 418 

6,658,925 

7,128,843 

42, 285,350 57, 106,092 43,692,046 2,475,048 517,362 8 2, 552, 967 148,628,885 

Includes imported liquors as follows: 520,846 proof gallons of alcohol, 83,810 proof gallons of whisky, 

96,999 proof gallons of brandy, 34 863 proof gallons of wines 1,218,742 proof gallons of other liquors consisting 

of 248,513 proof gallons of rum, 5,661 proof gallons of gin, 2,563 proof gallons of vermouth, 409 proof gallons of 

cordials and liqueurs, 904,919 proof gallons of Cuban cane spirits, 1,680 proof gallons of distilled spiritsto be processed, 47,403 proof gallons of unclassified spirits, and 2,604 proof gallons of products for exportation. 

Represents high-proof spirits produced at registered and fruit distilleries. I Represents 297,131 proof gallons of rum, 323,279 proof gallons of gm, 86,101 proof gallons of vermouth, 

316,940 proof gallons of cordials and liqueurs, 904,919 proof gallons of Cuban 4ane spirits, 1,680 proof gallons 

of distilled spirits-to be processed, 82,789 proof gallons of unclassified spirits, and 540,068 proof gallons of 

products for exportation. 
178 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 72.-Materials: I Used in production of rectified spirits and wines, by kinds 

and by States, fiscal year 1947 

[Proof gallons] 

State Alcohol Spirits 2 Whisky Brandy Wine Other Total 

California 1,369, 365 2, 252, 525 1, 794, 686 811,253 29,485 135,948 6,393,162 

Colorado 2,689 2,689 

Connecticut______ 339,596 186,340 117, 666 20,253 969 48,403 713,227 

Georgia 10,240 9, 535 885 15, 427 36,087 

Hawaii 1, 615 1, 615 

Illinois 2, 981, 506 9, 761, 208 6, 633, 493 137,518 140,614 621,868 19, 276, 207 

Indiana 4, 670, 711 9, 482, 188 7,037, 396 213, 580 34,765 110,381 21, 549, 021 

Iowa 27,090 1,105 28,195 

Kentucky 8, 248, 540 13,100, 928 10, 886, 017 19, 906 53,652 267, 680 32, 576, 723 

Louisiana 27, 482 10,618 6,381 115 311 43,907 

Maine 41, 036 31, 556 1,103 2,682 76, 377 

Maryland 2, 580, 696 9, 417, 920 6, 252, 820 39, 510 28,830 162, 959 18, 482, 735 

Massachusetts_ . _ 1, 704, 671 1,186, 161 711, 284 45, 172 14,057 129,699 3, 791 , 044 

Michigan 155, 628 37, 252 36, 098 191, 741 38, 747 56, 030 515,496 

Minnesota 193,387 102,966 72,620 14,784 975 84 384,816 

Missouri 201,041 182,368 96,882 28,448 160 6,562 515, 461 

New Hampshire 4 57, 629 24, 700 299 82, 628 

New Jersey 1, 492,059 561, 115 195, 882 181, 587 247 128,146 2, 559, 036 

New Mexico 309 2, 591 1,111 4,011 

New York 1,136, 971 1, 099, 968 1,206, 879 154,306 2, 738 59, 418 3, 660, 280 

Ohio 6,467,945 494,188 2, 267, 761 84,787 28,071 271,569 9, 614, 321 

Pennsylvania 10,552, 033 9,092,240 7, 307, 662 527,890 124,818 534,670 28, 139, 313 

Tennessee 68, 048 5, 467 11,899 1,049 76, 463 

Wisconsin_______ 52,471 4,239 28,816 1,631 16,131 2,763 106,051 

Total 42, 285, 350 57, 106, 092 43,692,046 2, 475, 048 517,362 3 2, 552,967 148, 628, 865 

See footnote 1, table 71. 

2 See footnote 2, table 71. 

3 See footnote 3, table 71. 

TABLE 73.-Production: I Rectified spirits and wines, by kinds and by months, 

fiscal year 1947 

[Proof ga ions] 

- liqueurs 

Cordials 

Month Whisky Gin and Brandy Other Total • 

July 11, 822, 732 1, 391, 511 1, 016, 928 222,021 73,128 14, 526, 320 

August 12,184, 866 1, 887, 753 740, 600 198,086 101, 291 15,112, 596 

September 12, 618, 202 1, 041, 661 620,649 226,418 86,192 14, 593, 022 

October 14, 609, 338 891, 521 633,557 229,078 59,929 16, 423, 423 

November 13, 526, 785 900, 757 433,693 219, 782 73, 611 15,154, 628 

December 12, 300, 432 1,078, 547 290, 782 288,964: 106, 408 14, 045, 133 

January 12, 528,139 837, 054 238,082 118, 955 114, 852 13, 837,082 

February 10, 138, 988 665,752 141,396 104,474 93,101 11, 143, 711 

March 9, 620, 7510 727, 614 134, 861 37, 609 126,811 10, 697,685 

April 8, 673, 395 450,984 130,665 17,893 76,382 9, 349, 319 

May 6,154, 637 367,357 79, 996 19,820 84,576 6, 706, 386 

June 6, 522,311 306, 962 84, 294 14, 769 92, 712 7,021, 048 

Total 130, 700, 615 10, 547, 373 4, 645, 503 1,677,869 2 1,088, 993 148,560, 353 

1 For production of distilled spirits at registered distilleries, sec tab e 54. 

3 Represents 6,532 proof gallons of alcohol, 147,394 proof gallons of high-proof spirits, 49,548 p oof gallons of 

rum, 3,925 proof gallons of velanouth, 223,784 proof gallons of wine, 142,352 proof ga Ions of unclassified spirits, 

and 515,508 proof gallons of products for exportation. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 179 

TABLE 74.-Production:t Rectified spirits and wines, by kinds and by States, and premises operated, fiscal year 1947 

[Proof gallons) 

State Whisky Gin Coand Brandy Other Total of plants 

Cordials Number 

liqueurs operated 2 

Colorado 

Hawaii 

NewHainpshire____ 82,380 

Ohio 

California 5,144, 783 236, Ill 167, 733 827,908 79, 2719 6,455,774 

Connecticut Georgia 236,389 125,421 258,857 601 67, 150 688, 418 1,622 35, 478 37, 100 

Illinois Indiana 18,082,396 8, 709 970, 943 36, 691 147, 073 19, 245, 812 

Iowa 20, 992, 975 91, 215 2733, 876 213, 113 43, 256 21, 574, 435 3,348 24,708 Kentucky 28, 056 

Louisiana 32, 067, 481 316,093 45, 227 11, 698 32, 440, 499 Maine_ . 15, 827 21. 299 4, 806 9 41, 941 Maryland 70,661 4,875 1,216 76,752 Massachusetts 18,111, 668 205, 633 117, 825 93, 067 18, 528,193 Michigan 1, 965, 493 1, 133, 309 697, 205 27, 638 64, 789 3, 788, 434 Minnesota 3, 444 7, 417 432, 490 20, 747 48, 882 612, 980 Missouri 254, 008 18,794 112, 735 4,117 389, 654 314, 903 46, 737 162, 970 1, 257 525, 867 

New Mexico NewJersey 659,106 1, 398, 498 470 356 12, 497 2, 590, 457 3,866 41 , 

York 3, 907 3, 258, 208 31, 974 204, 573 120, 099 30, 386 3, 645,240 

Pennsylvania Tennessee 21, 821, 721 5, 235, 282 587, 992 401, 013 174, 236 28, 220, 244 55,271 .20, 503 Wisconsin 75, 774 74,976 543 16,077 16, 955 108, 551 

7, 550, 750 1, 518, 988 156, 922 25, 942 293, 101 9, 546, 703 

2,568 2,568 

I, 619 I, 614 

82, 380 

Total 130, 700, 615 10, 547, 373 4, 545, 503 1, 677, 869 41, 088, 993 148, 560, 353 254 

I For production of e spirits at registered distiller es, see table 55. 

2 Represents the number of plants which operated during any part of the year. See footnote 2, table 73 

TABLE 75.-Summary: Materials used for rectification and production of rectified 

spirits and wines, fiscal years 1936 to 1947, inclusive 

[Proof gallons 

Fiscal year ended June 30 

Materials used for rectification 

Alcohol Spirits Whisky Brandy Other Total 

1936 

1937 18, 002, 399 ( 0 ) 14, 072, 589 172,408 569,348 32, 816, 735 

1938 29, 258, 533 (I) 15, 123,437 208,962 658,041 45, 248, 973 29, 626, 345 1939 '/ 13, 573, 665 248,548 539,288 43, 987, Mr 

1940 17, 522, 489 11, 848, 021 13, 554, 212 250, 514 507, 411 43, 682, 642 

1941 17, 475, 958 13, 901, 129 15, 205, 513 321, 911 586,877 47, 581, 388 

1942 22, 844, 540 13, 391, 833 17, 021, 767 563, 257 687, 775 54, 509,172 

1943 19, 675, 212 25, 892, 987 20, 650, 946 904,227 897,793 68, 021, 165 

1994 1, 734, 604 35, 690, 096 29.037, 012 2, 901, 883 1, 657,855 71, 021, 430 

1945 . 

2, 331, 970 25,160, 722 32,111, 417 2, 772, 289 5, 557, 375 67, 933, 773 

1946 21, 185, 331 44, 366, 831 40, 848, 886 3, 417, 792 9,166, 036 119, 584, 876 

1947 42, 301, 841 54, 399, 168 45, 829, 768 3, 939, 793 5,003, 234 151, 473, 794 42, 285, 350 57, 106, 092 93, 692,046 2, 475, 048 3, 070, 329 148, 628,865 

( 

Prodytion 

Fiscal year ended June 30 Cordials Whisky Gin and Brandy Other Total liqueurs 

. ._ .. 4 . . . . . 

1936 

1937 21, 726, 565 6, 767, 295 3, 117, 552 93,435 743,959 32,448, 806 

1938 3], 586, 870 8,147, 894 3, 812, 852 79, 321 684, 085 44, 310, 972 

1939 32, 675, 622 7, 663, 863 2, 721, 758 33, 824 464,883 43, 559, 950 

1940 33, 593, 909 7, 231, 564 2, 192, 964 57, 589 325, 769 43, 401, 295 

1941 37, 977, 224 6, 866,097 2, 437, 706 74, 372 301, 171 47, 656, 570 

1942 44, 317, 166 6.764, 707 2, 542,178 184, 835 348, 742 54,157, 628 

1943 55, 961, 730 7, 597, 941 3, 228,135 366, 321 616, 776 67, 770, 903 

1944 60, 794,623 2, 965, 280 3, 966, 502 1, 361, 541 1, 037, 875 70, 124,821 

1945 57, 862, 477 898,304 3, 985, 429 1, 515, 052 3, 425, 143 67,686,405 

1946 101, 645, 006 7, 057, 837 6, 686, 947 1,677, 186 1, 796, 413 118,863,389 

1947 124, 727, 150 11, 497, 751 11, 308, 854 1,942, 399 1, 402, 734 150, 878, 888 130, 700, 615 10, 547, 373 4, 545, 503 1, 677, 869 1,088,993 198, 560, 353 
180 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

VI. CONSUMPTION OF DISTILLED SPIRITS 

[Distilled spirits bottled by rectifying plants, tax-paid bottling houses, and internal revenue bonded 

warehouses] 

TABLE 76.-Bottling: Distilled spirits (rectified and unrectified) bottled for consumption,' fiscal year 1947 

[Wine gallons] 

Kind 

Rectified products 3 Unrectified products Bottledin bond 

dwithmein payment of tax 

Grand 

Bottled at total 

rectifying 

plants 

Bottled 

at taxpaid 

bottling 

houses 1 

Total 

Bottled at 

rectifying 

plants 4 

Bottled 

at taxpaid 

bottling 

houses 5 

Total 

Whisky 

Rum 

Gin 

Brandy 

Cordials and 

liqueurs 

Alcohol 

Other spirits 

Total 

147,034,904 

11,807,471 

1, 764, 625 

6,664,796 

161,152 

66,669 

13,951 

2,699, 618 

27,626 

261,126 

38,158 

284 

6149,734,112 

66,669 

11,835,097 

2,025, 751 

13,451 

161,436 

6,702,954 

4,750,824 

527,951 

5,861,990 

343,859 

90,973 

152,956 

2,419,282 

90,582 

948,784 

351,369 

10,190 

10, 514 

7,170,106 

618, 533 

6,810,774 

695,228 

101,163 

163,470 

9,313,999 

3,658 

74 

114,960 

166,218,217 

688.860 

18,645,945 

2,80 939 

6,702,954 

114,614 

329,906 

167,512,658 3,026,812 170,539,470 11,728,553 3,630,721 15,559,274 9,932,691 195,531,435 

1 Represents distilled spirits bottled at rectifying plants and tali-paid bottling houses, and bottled-inbond distilled pints withdrawn on payment of tax from internal revenue bonded warehouses Includes 

imported distilled spirits bottled after withdrawals from customs custody. Exclusive of 370,599 wine galIons of rectified distilled spirits and 50,766 wine gallons of =rectified distilled spirits for exports ion. 

Includes imported distilled spirits used for rectification as follows: 83,810 proof gallons of whisky, 248,513 

proof gallons of rum, 5,651 proof gallons of gin, 96,999 proof gallons of brandy, 409 proof gallons of cordials 

and liqueurs, 520,846 proof gallons of alcohol, 954,002 proof gallons of other spirits consisting of 904,919 proof 

gallons of Cuban cane spirits, 1,680 proof gallons of distilled spirits-to be processed, and 47,403 proof gallons 

of unclassified spirits. 

Includes imported rectified distilled spirits as follows: 268 wine gallons of gin and 21,527 wine gallons 

of cordials and liqueurs. 

4 Includes imported unrectified distilled spirits as follows: 65,01 wine gallons of whisky, 132,675 wine gallons of rum, 2,274 wine gallons of gin, 49,992 wine gallons of brandy, and 4,901 wine gallons of unclassified 

spirits. 

Includes imported =rectified distilled spirits as follows:19,950 wine gallons of whisky, 13,177 wine gallons 

of rum, 12,633 wine gallons of brandy, and 816 wine gallons of unclassified spirits. 

Represents 1,253,243 wine gallons of blends of whisky 4 years old or older, 2688,284 wine gallons of other 

blended whisky, 145,694,079 wine gallons of spirit whisky, 9,751 wine gallons of imitation whiskyogid 88,755 

wine gallons of other whisky. 

TABLE 77.-Summary: Distilled spirits (rectified and unrectified) bottled for consumption,' fiscal years 1941 to 1947, inclusive 

[Wine gallons] 

Fiscal year 

ended lune 30 Whisky Rum Gin Brandy 

Cordials 

and 

liqueurs 

Alcohol Other 

spirits Total 

1941 119,548,126 1, 378, 13,316,80 2,010, 621 3,754,858 341,125 151, 872140,501,650 

1942 136,038,633 1,813, 9,396,909 2,340,879 4, 755,808 232,167 170, 735159, 748,680 

1943 135,273,247 2,917, 579 6,323,482 4,493,152 5,994,371 45,265 255,642 55,302,738 

1944 96,430,899 12,994,466 7,441, 770 4,538,048 5,949,531 35,916 2,791,290 130,201,920 

1945 143,171,432 2,024,582 10,09,224 4,053,886 9,166,562 31,602 1,285,811 69,742,999 

1946 163,796,884 951,314 19,912,035 3,612,167 13,985,185 132,697 1,176, 418 203,566, MO 

1947 166,218,217 688,880 18, 645,90 2,835,939 6,702,954 114, 614 324,906 95, 531,435 

1 Prior to 1941 consumption was represented by tax-paid withdrawals. See table 70. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 181 

VIL DENATURED RUM 

[Relates to denatured rum produced by distillery denaturing bonded warehouses] 

TABLE 78.-Summary: Production, withdrawals, and stocks of specially denatured 

rum at distillery denaturing bonded warehouses, by months, fiscal year 1947 

[Wine gallons] 

Month Produc- tion Removals Stocks 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

101,234 

99,188 

94,239 

90,757 

101,492 

71,489 

79,117 

 77,036 

83,464 

93,185 

73,048 

72,062 

90,511 

94,331 

90,725 

95,302 

92,169 

87,730 

72,630 

88,021 

63,685 

86,133 

84,348 

68,520 

31,550 

35,910 

39,028 

34,042 

43,195 

28,504 

32,879 

21,575 

40,857 

97,363 

35,910 

38,939 

1,036,301 1,014,10 38,939 

ormula 9 is used in all denaturation of rum. 

TABLE 79.-Summary: Production, withdrawals, losses, and stocks on hand June 80, 

of specially denatured rum at distillery denaturing bonded warehouses, by States, 

fiscal year 1947 1 

[Wine-gallons 

State ProducUm Removals Losses June 80 Stocks 

Number of 

distillery 

denaturing bonded 

warehouses 

operated 1 

Kentucky 

Massachusetts 

Total 

580,483 

455,818 

679,626 

439,530 

I, 958 

2,378 

18,879 

20,060 

1 

1 

1,036,301 1,014,105 4,336 38,939 2 

Bee footnote 1, table 78. 

Represents number operated during any part of the year. 

TABLE 80.-Operations in specially denatured rum: By manufacturers, by States, 

fiscal year 1947 

[Wine gal ons] 

State Received 

a i to 1 I I _AL_ 

Stocks 

June 30 

Number of 

manufaeCurers 

operating 1 

Florida 

Minois 

Kentucky 

Michigan 

Missouri 

New Jersey 

New York 

North Carolina 

Ohio 

Pennsylvania 

Tennessee 

Virginia 

Total 

3,125 

58,556 

2,800 

44,300 

 500 

3,441 

453,931 

75,120 

19,761 

100 

357,473 

3,169 

14 

57,670 

2,800 

44,006 

509 

3,312 

475,356 

76,171 

20,171 

132 

364,220 

136 

17 

4,863 

350 

3,132 

66 

416 

32,912 

4,509 

2, 643 

39 

28,978 

Cl. CO.0,CI00 1,0 Tr00 .. 

o. 

1,019,107 1, 028 821 78,060 

presents number operated during any part of the year. 
182 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

VIII. FERMENTED MALT LIQUORS AND CEREAL BEVERAGES 

[Produced by breweries] 

TABLE SI .-Materials: Used in production of fermented malt liquors and cereal 

beverages, by kinds and by months, fiscal year 1947 

[Pounds] 

Grain and grain products 

Malt 

Month 

Corn Rice Wheat Harley Sorghum 

gram Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

198, 377, 372 

176, 976, 925 

229,310,287 

222,078,057 

188,684,957 

204 905,380 

200,958, 281 

169,470, 629 

205,129, 932 

224, 383, 106 

241,046, 644 

252,478,082 

41, 924, 193 

36, 966, 316 

53, 555, 460 

51, 575,698 

45, 432,533 

56, 300,398 

59, 445, 869 

53, 722, 022 

70, 040, 258 

76,605, 718 

84, 901,987 

88, 830, 054 

15, 561, 416 

11, 467, 916 

15, 698, 809 

13, 942, 092 

13,881, 632 

15, 626, 726 

15, 954, 439 

12, 768, 969 

13, 849, 899 

13, 668,131 

14,112, 658 

15, 667, 048 

252,870 

165,100 

180, 090 

28,430 

1, 900 

1,000 

400 

140, 000 

2, 459, 972 

1, 729, 240 

1, 512, 650 

845, 162 

770,050 

1, 145,327 

1, 116,695 

657, 433 

879, 294 

997, 518 

852, 320 

811, 760 

13,095, 588 

9,887,638 

13,043,655 

11,870,937 

9,691,830 

8,855,409 

6, 778, 528 

4,138, 536 

3, 115, 491 

3, 230, 053 

2, 724, 471 

2, 563, 534 

271,671,411 

237, 193, 135 

313, 309, 951 

300, 340, 376 

256,442, 902 

288, 834, 240 

284, 254,212 

240, 757, 589 

222, 154, 874 

318, 884, 528 

343, 638, 080 

360, 350, 478 

2, 5/8, 788, 652 719,300, 506 172,199, 735 769, 790 3, 777, 421 88, 995,670 1,508,831,774 

Month 

Soy beans 

and soy 

bean . 

products 

Sugar and 

soups 

HT and 

eat rac seta 

Cassava 

and 

cassava 

products 

Potatoes 

and 

potato 

products 

Other 

materials 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

420, 679 

430, 674 

552,895 

523,239 

425,120 

433,721 

328, 031 

270,131 

327, 362 

368,974 

407, 849 

396, 543 

21, 677, 458 

23, 499,129 

23, 669,452 

20, 949,146 

15, 581,939 

17,803, 167 

15,912, 632 

12, 488, 330 

14,265, 685 

15, 649, 278 

16,046,791 

18, 055, 821 

3, 312, 748 

3, 031, 007 

3, 845, 984 

3, 804, 991 

3,045,080 

3,326, 469 

3, BA 508 

2, 688, 855 

3,198, 422 

3,458, 533 

3, 708, 857 

3, 885, 459 

3, 854, 383 

12, 599, 733 

12, 353, 787 

20, 436,669 

14,169,465 

10, 422,499 

8, 216,450 

4,820,128 

4, 234, 218 

4, 096, 856 

4, 339, 660 

4, 086,134 

1, 468, 833 

1,351,437 

906,492 

394,170 

147, 530 

157, 500 

254,600 

193,800 643,500 506,818 299,121 328, 176 

,1 Pin § 

4, 885,118 218, 598, 828 1 40, 506, 913 107, 629, 982 6,651,977 70, 713 

Represents 40,379,178 pound of hops and 127,735 pounds of hop eat acts. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 183 

Tema 82.-Materials: Used in production of fermented malt liquors and cereal beverages, by kinds and by States, fiscal year 1947 

[Pounds) 

State 

Grain and grain Predating 

Malt Corn Rice Wheat Barley es3111111111 grai n Total 

511, 000. 209,900 374,140 20,471 

igIERIO @ NO

M

E 131111EIMI

R

MIN5 

iftgir

glilfgl

iEligigli

glig

agliglIgg 4w4 -2,4-w4g5d

ggeonr1444.444441pwor 

40,324641 4,175,450 8,962, 179 

2,933,800 9,863,388 21,000 

2,291, 200 450 300, 300 

1,183,940 

15,

2,450 830 

1,391,550 256,960 179,900 

3, ISO, 570 39, 600 2,200,770 

719, 700 

929,900 498,600 

877,550 20, 500 199,880 

59,198,003 1,771,874 383,515 8,755,070 

32, 552,170 377,005 1,983,850 

1. 731, 450 

12,664705 3,299,171 8, 900 I, 702,900 

7,072,050 9, 198, 350 1,378, 600 12,394895 319,800 506, 700 747, 940 

11,485,956 1,860,020 515100 2,316771 37 682, 207 11, 199,057 304,170 1, 635,037 

22, 174,611 3, 479, 779 5,069,900 

;1

21, 534.475 at 942,351 250, 900 2, 547,700 

2: 

5, 874,250 

2, 000, COO 

5, 014, 700 

87, 660 

210,000 

624,200 

373,900 54400 

119,220 

53,989,831 1586,520 615,695 5,821,990 8, 587, 640 

1,266,300 

14. 860, MO 

5 

4, 2,465,320 10,052,225 

58, 796,892 13, 717. 799 1, 474, 421 1,800,321 

1,343, 112 124370 72,090 80,000 

2,367, IMO 1,403, 70) 537,800 

65,454,118 3,031,090 4, 697, 677 14, 791, 383 

5,824, 920 432,58o 167, 500 2, 140, 770 

9244800 1, 557,200 727, 400 

9, 986, 695 

1,348, 150 

4, 018, 460 15,000 3,545,055 

185, 760 184,820 

3,144 100 800 

13, 558, 724 2,498,348 4

48,

1,040 5,447.878 

454,20 239, 410 

100,463,311 27,569,800 664,078 6,753,880 

784970 54000 284300 

2, 513, 788,652 719,300, 506 172,199, 735 769, 790 13, 777, 921 88,996, 670 3, 508,831,779 

766087-48-13 
184 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL. REVENUE 

b

M 

a 

2 

TABLE 82.-Materials: Used in production of fermented malt liquors and cereal 

beverages, by kinds and by States, fiscal year 1947-Continued 

[Pounds] 

Sthth 

Boy beans 

and soy 

bean 

products 

StatuTd rand 

ho extracts 

Cassava 

and 

cassava 

products 

Potatoes 

and 

potato 

products 

Other 

materials 

Arizona 44,956 280,237 34352 m„am 

California 869,072 3,958,878 2,817,918 3,359,423 155,780 

Colorado 16104 500 '23654 

Connecticut 59,820 1,701,891 178,528 991,900 

Delaware 2,370 229,717 58,648 533,865 

DistrictolColumbia 10,425 168,000 79,451 

Florida • 88,990 1,782,772 245,750 437,380 

Georgia 510,974 skew 94,129 

Monti 24,686 639,700 .78,840 

Idaho 11,635 97,413 39,833 39,571 2,900 

Illinois 245,833 10,819,881 2,,856458 22,946833 4710,493 ' 

Indiana 50,095 4,589,593 Lffsau 6879,802 103,625 

Iowa - 19,735 1,026412 96,660 122, 850 

Kentucky 66,680 Loom 644,189 

LoulaWm 160,580 6,834,799 577,819 18,843 

Maryland 12,080 7221449 813,662 1,522,853 

Massachusetts 460,125 15,661,330 1,135, 372 88,800 

Mkhigan_ 83,369 8,354,482 1,909,923 12084715 212.812 Minnesota 64472 18,445,947 1,288,828 1,454,309 39,000 

MissourL mIn 8,305,265 3,547,782 1667M MM 

Montana 17 MIN 126,121 

Nebraska 18,982 1,143,773 361,27 1,000 30,300 

Nevada 1,096 7,975 18,765 

NmallmnmMre 16,800 993,680 20,887 

New Jersey M&820 16390,998 2,746066 2,985,607 175,100 

New York 737,588 35,286897 6,474,359 16576237 3,180,485 10,500 

North Carolina 632,933 68,232 162,210 1,200 

Ohio 237,949 15,941,864 2,m479 2,795,821 1,100 

Oklahoma 4,005 344,889 73,280 165,886 93,700 

Oregon 14,886 3h462 156, 532 

Pennsylvania 154 812 41,822,489 4,838,023 5,499,939 V4800 

Rhode Island 202,860 7,224,446 819,798 1,108,115 

Tennessee 64,155 656,430 967M 

Tam 25,775 1,085,144 573,W4 4 55,48 60W 

Utah 80,661 

Virginia 3,220 598,854 111,858 61,559 166,500 

Washington 76,779 2,744,389 698,223 4,000 5,090 

West Virginia 3,362 332,986 30,435 

Wiwowin 967,9M 4559,790 4,036,021 264,W,885 218,309 

Wyoming 28,955 455,383 58,554 

Total 4,8E4118 218,598,828 , 40,506,913 107,629,982 6,851, 977 70,712 

See footnote 1, table 81. 

... 

g a t 

HIaliiIERgig 

iffaMiligt b:.seaso>ocorasos. 

919 199 '6 o re 'too 1/41 

MIEHEN4R3 1 galgilaT441g 

'990'3 

4 naz 

WirdiEggiii3 

UggriMgig 

b

'9f9 

en 

tz.zr.:,:eeede,z,:as 

UgRiAlinEl .=ftwggaiggggg kn 

WiEinnagE 

Forear 

gt.,:itigwEg 

dat 

'on 

ni§110- Mi 

RUOIllgiU 

nr1U405"olsgg 

EgMEMW 

glaWigagg6 tt:t:tzee.sdeb:R..: 

OnignlAin 

alt 

wit bar 1k 

aillWileigt erriarrednwanna 

RilingHliE. 

Pipe bolt 

gig0A5ilt5211 

'948 

444a4mIc.54444 

I NOW.REUgR 

lalial.0111 1, tzeos.kikccideR,,:ce gluon 

A 0, ..a .6. 

INAUN1 o E. 

Eliglia t! 
186 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

toA; 

N

.

I x.(8' , 

-m-------gm----mm4mo,---4;-r-r-n-n-z991 

ag 

gg 

nlEglaN11012EgMEggEgiligllEggralna ligFigg7:dgigIggsing7.14,1p7vggEs4Ogges...1 

.t 

I 219 195 

v 3 ElgEragEWMglgER3RUMI011IEEMEgn evgwecoeeggeggagorgaaggegeigelt:egar 

I versin t 

a 

0 8 

.8 

-15EgliiMEHMESRPEU gRg RliMgagEggiEg 

-22 '''''fltgggqggIglgiaggi , - ,.-- ..... 4.... gflggglIqgi.T ... - . 4 .. 

...- .. . . 

eentires 

Tax-treewithdrawals 

Total 

Malt4:40, 8 ;MillggiglEPERRENIEgglEggUR

.

E g41 -: : 4c$•672:g8i5, a rag 1 g444 4 g 

866 V10 'I 

For 

export 

. 

:1. 

4 

. 

d 

, 

 - qg 

de 

 ..._ ;SPA 

..:-. -0 

Mi. 

411 

g 

4 

El 

le 

P 1 

Ct 

Oil 'Lg2, 

Forcereal beverages 

Lc 

.4 

g g 

en 

Consumed 

on 

premises 

MIUM8 =IglEggHEUMWIEllIglEFIllg 

eaa a tit: aaaczaa a as e ge4e a 4 

1122 'Kg 

Tex-paid withdrawals' 

pn0j, 

EUgF,E4EIRAElliggiilRliRMREglEllgigli 

'Fill 44.44gEr g4WgriggIgg4g1gggagaggEg 4 4/ e a a as 

l ava 

Inbarrels 

and kegs 

:inliEnTirangRgEllagggiEgagglgUUng ggi,1817.19: gaggOlo“qpiggaricnrwg 

was .4 6' S 

ByPine linefor 

bottling 

MEMEUANMEHIREggliAnMAIllggg01§15 

gEqW5gfeg712114ggi"W""gg5en- 4; 05N 444 a-., ae e 4 a .6 

Nunern 

= n 

'U. 

a 

gallgra2r4 gRlEgIEFFFAEFalillgERggliRgf - .ea-us - - -,7-• -1° - - - - ---• - - • - .7..1 -a ate • - 

4 7SLXFtnt °1 PggEgla0,96444gtlaftig2NE4B4,1 r

v ee e Na 4 4 S 

I zoo tans 

sluS8 

si, er a v 

2"Pithig3 

-8 

0 

.., mi 

. -IRR2.0.Agv,=Aossissr.24416.gg 

t' Val 

9 

A 11 1 

& g 

10 14,,, toislili 

1 2 .li =14 >.. 8 Ni 

,ALLA'h.aakk 

Igsg 

lat 

A .2 

> a 8-, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 187 

TABLE 85.-Summary: Production, withdrawals, losses, and stocks 'on hand June 

80, of fermented malt liquors, fiscal years 1984 to 1947, inclusive 

[Barrels of 31 gallons] 

Fiscal year ended 

/meal Lion 

Withdrawals 

LOEWE Stocks 

June 30 

re qg ztEi or, 

p rodua Tax-paid 

Tax-free Grand 

By Pine total 

line for 

bottling 

In barsets and 

kegs 

Total 

1934 

1938_ 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944. 

1945 

1946 

1947 

37,678,313 

228,605 

61,

, 

 812,062 

58, 748,087 

56,340,183 

53,870, 553 

54,891,737 

55,213,850 

68, 716,697 

71,018,257 

81, 725,820 

86,604,080 

977, 700 

87,866,902 

10,954, 76231, 

16,328,542 

22,929,824 

24, 266, 063 

24, 729,985 

27,004,065 

27,840,167 

35,256,910 

1,112,884 

47,232,871 

50,404,576 

53, 289,068 

54,875,027 

8,011,68824,254,45132,266,039 

274,069 

32,431, 298 

32,462, 46 

29, 659,955 

27,086, 880 

26,010,165 

24,969,014 

25,699, 309 

27, 523, 670 

29 736,893 

188.022 

27, 997,753 

27, 754,414 

42,7$,831 

48, 769,840 

55,391, 960 

53,926,018 

51, 816, 874 

53,014, 230 

52, 799,181 

60,856,219 

68, 636, 434 

76,969, 

9, 764 

79, 598 

81,286,821 

ea, 629,441 

460, 503 

553,547 

532, 304 

460,813 

416,306 

399,186 

479,034 

798,873 

682,268 

3

1,612,02478, 

, 076,091 

2, 278,47 

1,015,998 

555,64349,315,483 

32,716,642 

42, 782,378 

66, 924, 264 

54,388,831 

52,233,180 

53, 413,416 

53, 278, 215 

61,655,092 

69,318, 702 

581,788 

83, 566,689 

83, 566, 268 

83,645,439 

IggfigaWcallg 

OSIIM UREH

R E 

Ottiatigggigt 

TABLE 86.-Summary: Production, withdrawals, and stocks of cereal beverages,' by 

months, fiscal year 1947 

[Barrels of 31 gallons] 

Month Production Withdrawals 

Stooks eat 

of month 

July 

August 

September 

October - 

November 

December hymn . 

February 

March 

Mel 

June 

Total 

MilgUIRM d' artZteefei-tcircief.tt: 

• 

cetZ

erZefaci'ef,-rcinfecr 

g rA

WIE

W! 

54,797 52,805 2,471 

Containing less than one-half of 1 per cent of alcohol by volume. 

Tame 87.-Summary: Production, withdrawals, and stocks on hand June 80, of 

cereal beverages,' and plants operated, by States, fiscal year 1947 

[Barrels of 31 gallons] 

State Production Withdrawals 

Stocks 

June 30 

;1141 2i OTIP I 

Connecticut . 

Kluaucky 

Massaohusetts 

Illimesota 

New York 

Wisconsin_ 

Total 

12, 780 

640 

9, 990 

7, 341 

16,853 

7,193 

13,047 

657 

9, 502 

6,848 

15,915 

6,841 

157 

97 

206 

1,220 

572 

220 

54,797 52,805 2,471 9 

I See footnote 1, table 88. s Represents number operated during any part of the year. 

.0> 

a 

0 

2 

I 

0 a 

ti 

"-= 

t34) g 

ei 4-4 0 4) 

11 - 

Ya e 

a 

e3 

a 

a 

a 

a 
a a g_ 8 E1 

i 1 0 

5 _ 5g `08

A I p 

g a 

a = 

2 v.z 

2 d °.1 

; 11 

8 s r: 

5 ;8 2g 

k 

a ; 

3, 1 

v g R 11/4; A ; .7 

4 s1" t 00 

I i 

; ajta 

a a-se 

gV .6 ,,0 

41aig 

PASIT 

1 "eV .840. .501A 

ANS; 

- .0 § 4Ate lg 

 SpOAA! 

13141 Ni-joga 

w

m1 

ith. 

L.12-4 

10101 

t ms. 

Is

wm 

Llgsmig akaa,1 

plqam 

/WOO 

40;g2; 

41111 

gAgAA 

r 

A. Fruit (pounds) 

188 

t 

aj 

A 

fA 

11114111014 

ggliglaggagg 8 

1 

8 HEEIRTORRI 

1 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

R44F1RRMIR 

ggRIMMIN e6 

4 4 

A 

EIRRIREIREOR 

t7;11gIgiggIg 4 

1E51114E1E1R 

gg111RIE7 g711t 0 

13 21 de e IREAP ;4- _74 

.444 

1RE11311535R 

a 1660f664M 

eggar 

O 

2 

rg 

.1241g .<0.Z.$30.0a 11,40 iv 

g1. 

145 

*. g5=1 

AR123R51R215 gggngt.45.74a S 

.5 

mta 

1 6 

Eigg§§HRE 

5510^4g" ae4 

114241•ORRggiOgg314 aeaaa 

a agiaaaaVaga 

66x(g66g8r: o4 

1 

g 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 189 

RIIIIIIMEIR6R411R1111131 MIMI 

ggggIgg1435EgIggV$0t27", gagOts lik ,4w44.egraa4.7- 

?f 

1 

 All other 

States 2 

El 

4,

IV 4 

. 

4 

1 

6 

g 05 - 

R R 

g 

RI 

as 

I 

- 

4 iRR ill 

'I's 

0E1 -4 

not 

-a arive

m. 

E 

g 

',.. 

RE 

RI 

7.1 

t 

EENZ1 

ta.V4 

2 

g 

11 ^ i 

' 

4 

I 

1 li 

' 4 

1102010 

R Ri 

61 a 

RII 

tlg a e 

i 

.4. Rr 

11 R 

' 

5 

4 

111 

1" 

12 

40 

1 a 

°PIO 

01R 

4 

I R 3 i 1 311 

New York 

n* 

ts 

IR 

g gg RFI 

R 

6 

RI 

g 4 f 

Ifl 

d 

R 

Loiter 

mob/ 

agg5 a k 4 r: 

2 

I cf . olandTP30 

RR 

a d.ii 

: 

113 

ggg k:a4 

4 REM 

066 

-R11 

gig 

1 

' 

BISTIONIV 

I 1 

., g I - ^ 1 

F I R 4 r. 

3 

V .. 2 

Aust. 

.4 

k

so 2 

on,mgm"10.4,30,71,7.0 

-5 

-Origgigii4 8 ;iil 

Eti1402 .ili 

Em! 

LomoRmaLly.csiak-dmmo 

pa 

a 

44 

a 

16 

14 4 

a.g "O' 

P] . . 

•: mg a 

g 

g 

a a 0 A- , R te S2 5 4 . m-7 A 

fi 

AE-?, 2 oOmq4 m 

-to mg 

P

24107r 

g8.3

e 

ia! $ a. 2 •Rtig.W I 

let 

2631 0 0gq 8 ,

9v0,21xa 51--ave 

0 .0. 2 

.4. 51,110111 

Z. °° Ratcg 

48 34 liS 

3 V4:1 mg S. 

a a.14444 -tflm 

2 
190 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER 

Treatment of wines Blending l& ou s peon 

A 3 ...4- e 

4 E 

a ,4 

5 

Fortification 

rd po ZOn

ll vo 7In 21

brair4 

gni 

Q 

e 

41 

i& Gall peal 

Rgg4

ILIA 

. 

. 

g 

gF 

V 111 i63 810 14 110 I. 

Resulting Product 

ggggg2 

ELME 

4, 4 

E 

s 

3 

l& ou s porn 

4443 

gggggg

g2 

1 g 

g 

s 

g 

s

1

Grand total 

14g1

-

1011451M@RIE13

41 'lag g

a 

m lu Pu 18 5 c 

ia mas ae

g 

5 

g 

F 4 

4 0 

Iggigi 

-

1,931g33E1ggEli

arg g

Over14 and 

not over 21 

peroe 

alcohol

nt 

'-' 

g g 4 

4

Not over14 

percent 

alcohol 

"Inggi "g

1E11213114g014

sggf

g fan

2 

ild

141 

A 

.<,.....0.11 Iliplig 

16 

il 

92 q 

1 

C 

O 

8Thesti Wag 

A 

1 

A 

rig 

21.1 

Et 

3 

O 

1 

s

So 

2 

I 

g 

a 

a 

I 

A A 4 

411li 

144114101AA 

13Augg43Agg 

4.7rtge;- 

,o2Tvgggg4ee.:d EgEME14114g1 

A45441114444 

321E543E4E34 

'est 4gc r ." 

gggggs44a4a 

504$4144114 

graggilliAgg :,:g304aa.iaa 

41126gIggE54 

E14454112444 

VaggingE,14 

REgIggg14434 

1441141:41411 

5,511041i4iii 

osgg

gios. 

14

34241

4E1

X E 

141A14

gg5

A2g 

1A1311aalg 

Egig4REER54g 

ligEgt

11131I1153E1 

2144 7 44 7

3 

2 

SI 

Cl 114, 241, 550 I 3134, 386,513 

.5. 

y States, fiscal year 1947 
6 

6 

ro 

3 

1 

1565145g4Lig 

RgREI5AiRgER 

fy aaaaaeaaciacie 

klao 

as 

5.45gaigg-Iggg 

HIRRAEEERH 

c"ff gg612EAR4160 

WORRERAgRgga 

A 

a 

ti 

A 

0 

a 

g

5 

e. 

t› 

.g 

gv 

.E7r4 

gt 

om 

gA 

;A 

28 

IA

S 

a 

A 

5 

4 

8 

a g

o 

0 

g Ott 

0 

igiggFIR

REgOERIMEE 

aa 

 O6g 

fi27:;g:it 4-; 

ggmag gagvagggs 

04.1 FgERRRgERg33 

. v q§- 14 -74.-reaaa 

w pm 

gii,Wggigg4g21 

ggiglgangg 

gREUREREREL1 

W $ 

W4g444.4

gggg§gggUgg,4 4-7 -d 6 

gRROIRRR4g

FRIg3gRgiARI 

6 

eeeaae,:eeeee 

5g1666656666 

ggEgg411NREO 

C. 

3 

Ca, 

3k13:81.3F33g5 

t:t.:,:e4tre44444 

564g164fg646 

EggEggERBERR 

7,1 

nEcSOZ ex 

C.5 

192. REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONE

Tax-freewithdrawals 

, ,1 10 111

RUHR 

sin g 

al 

;al .. 

Distilling materials removed 

3 

g 

g 

°6 

F 

tt."•ra g 

hTE 

0.. 

:44 

i 

= 

4 

b-g Rg".4 

0-7 

R 44° 

ft., 

4 

. 

4 

4:5.1 A 

4116 1 0: 

g R 

Foruse 

Inproduc- tionof 

vermouth 

g n 

Foruse 

inproduc- tionof 

sparkling 

wines 

g 

0 

Tax-paid withdrawals' 

, 1 10 11 1

"RIWg 6"i

AgIEFEREgg

t

Sp t v t 1 

Ogg 74 - 

g 

Over14 

and not 

over21 

Per cent 

alcohol 

111f 

-

ARM 

t g 

RIgI 

, 

5 6

R

Xe.'

fig 

02 

3 gggVg 

MIRE 

e 

EgR

RRPA

3"

S O OP

2N13 .x.c.palem, 

ans4Ai

Aft.ii 
194 

Stocksendof month REPORT OF COMMISSIONER OF INTERNAL REVENUE , J 40 14

igagmagegs 

tiffM55Vg 

usisugiME 

091 lt ' O 962 '

Over21 and 

not over24 

percent 

alcohol 

aeeee444

igggagglaigi 

Riliwigra 

eaa 

-

Z 6' 60 989'

Over19 and 

not over21 

percht 

al 

atrIgggg 

EMEEE5irg1 

EEREnWPIEE 

901 8' 6 WE $

Not over19 

percent alcohol 

gmffigngthi4gi 

gligraadg4 

EEEEREREEEER 

51, 456, 585 

1 14401ag,656 

lagRunim ,

s 

9 8' 60 ' VIZ

164 62 71 1 40 814

, a ppa

3.4 0.AM1115 .

ggtvg7.

lialiggag ,agiet=t4. I '89t Ea c ' Et

Tax-free 2 

.1ggag61-;444 

ggiViEtwig 

PREPEREEREE 

9E 9 ,E0 ' 1 Est '

Tar-paid 

REEIERI

igag

EEERE 

giliggl g aecia-readeaae __,...._, 

ot fig t 069 '

,,

.4f1746glicalti 

FPAREIMan n -vim,,,,, 

Vig te 961 t

Month 

July Anglin September October November December January February March Apra May June 

Total 

REPORT OF COMMISSIO

rel — . $ 

SIr"1""""

- 

ERE gPIRREaER

144ig tl

-

ag

1 

1.OVer 21 and 

not over 24 

per cent 

alcohol 

ERE 

ti 

gg 

"gig/ 

MEER 

g 

ma '6' g

E

ir 

E RINE

5lE 

4 

cl

REIE

ag

@ 

tf 

Withdrawals 

Total l, i e ros ah Tax-paid 

1, 010 179, 825 

61,490, 968 479, 1473 600,788 17,867 

569, 260 

993 

39 

3, 773, 061 , 1,092 329,686 1

150

243 

s em 4 

ro,ko 

tl 

▪ 

.--. 

g 2 O 0 ,a 

. 

• 

4 

43

3. 

a 

. 

• 

E 

4 

0 

••• 
-----

----

196 REPOHT 0.1' COMMISSIONEH 01" INTEHNAL REVENUE 

at 

I 

8 

1 

10

.. 

12 

I 

1 

• 

JUJPOBT Ol' COMM[SSION~:I{ O~' INTI!:HNAIJ BEVENUE 197 

TABI,E 96.-Summary: Production, withdrawals, . losses, and slocks of 8parkling TABL}: 98.-Summary: Productio-n, withdrali.Jal8, los~es, and stocks of verlllQ1d.h, by 

22:1,7lia.......... 223,763 6, III 228. S6-1 7511 1,320.;.175 

2-18, 017 2 248,019 6, 123 2~1. 142 3,166 I, 2113, 476 17ll,076 3 170,07ll 1,868 liJ.1l47 t.302 1,2·1(1,177 

2OG,251 2 2[,(J, 2~ Gli 251J, 9,30 ~,9511 1, 196. 7,~

221,004 /; 221, or.:I 4, &13 22,5.712 6,911 1,187,255 

171, m (> 17I.234 ·1.003 176.lm 29,470 1,297,178 

118,337 1 118.3.>8 3,002 122,2·10 1,776 1.300.314 liS, 716 3 II~, jl9 2,3111 121, (r1J 793 1,371, &12 109,439 1O'J,4~0 3,380 112,819 3,039 1,405,40'2 

00, Ul 110.441 ; 8il) 103. ~11 7~,1 l,436,210 

91,349 91. :J.19 i,911 90, .roo 1,0,1 1,0145. 7M 8:1,240 >.... 89.240 2,122 VI,362 14,518 I, -136, 2'23 

1, 910:9i2 21 1,016,033 I .4/;,&74 1 1,063,807 I 70, 588 1,436,223 

wines,· by months, fiscal year 1947 

[lJaU·pl.ut units) 

r = -= I With,jra..'''l.
 Month .,Productlonl I
 LoSlleS Sl.ocblll.~

or DUlnth Tax·paid I 1 Tlix·free 'Potal T ••__; 

Produc· !\lonth tion 

August.... • 4.8,3,456 3,886. 381 80,301 3,9tlIUlS. 03.81H 21,.671 621 Scpt~JTll;~L... •.• 6,018,3(\3 3, 3Z~. 017 3~, 5(18 3r.7, 585 78,527 28,012' 051 

OetObl;r.._ • 5.0'21.0'2·1 5. OSS. 330 37,29S l), 1~5, t;28 7«, 750 ~7, Ni 217 NO\'ClIlbt!r 3,674.0llJ 4,709,684 187.326 '1,897,010 OI,9'12 21),6278711 DCOllUIOOr. 3,S40,OSS 3,613,440 250,686 3, S80, 130 27ll,009 21;.~1lJll

lanuury .•.__ 3,""4,740 I, 31>!. 0'.lQ 168,7OS 1,522.868 1l1,8GO 28,673,917 -­ Jo'ebmnry.. 3. Oll, :l91 (170, SI2 151,410 1.122,222 $.4"" 30,430 021 

Jul)'.....•.._............. •. 4. 7~. 3fJ4 3,3-13. ?!.; ~l. J.26 3, 405, O~,~ 8P~1 2~. ~,478
 

Jul;' __ ... ...... 199,404 Murcl .......... .• .1. "H). 245 1. too. ·JlG 0'2.323 I, OOt, 769 67.228 33, 2ll&0ll2
 AugUSt..-....... 220,086
 AprJI.. ' 1.412,003 1.0'l4.lrj() 115,3.5-1 1,139.4-1-1 ·IU,OOO iIll,517 671 septcmber....... 127.750
 ;'.fl\)' _ ••••• _. 2.60'),910 1,218,042 19'~.J;jO 1. BO,3IS1 11,800 37.~331 October......... 185, 600
 Innc _...... 2. Otf" 880 8S0,~58 59, n9 018,087 131,700 39,4llO, TI8 l"overnbt'r 222, ll&l Dt'ccmtler" 313.201 'l'\lt:ll. .•• .u.~.. __ ._n ·18, .~18, 013, . I I 3O,1lSl, &14 I 1,432.?2S 32. 4W, 772 1,150, 82~ -­lie. 4110, TI8 January ,. 17116!l8 Fchrunr}' - 1-18,127 

MoreL.......... 145,1\l2 I Tncludtl' artHlrfnl1;, (:ar!lonatcd ";ncs lIS follows: Productlan, GSI.(112; tax·p"id wit.bdrawals. 618,578' April.. _,. 132, ~~ tax·frce wlthdrawnl•• U.2Uti; losses, 3,!>IlS: and slock. IUllo 30 160.1118 hal(·plm lIJ1illi. May... lIU,So ''I'hese ligures reprt'.~erlt wlth<irnwols subject to tax lit tbo foUowlng rute.: 15 cent. per hair·pint unit lune............. 91, 2(\7
 011 uuturall>' Cl'rhonoted wine and 10 cenl-~ on IlrHIlc::l.,lly carbonated wine. • RCllu.scnlS 0-22,001 ual(·pint UllilS rCUlo\,cd fnl' coll\·cr.iou to still w:nes and 509,321 removed ror uPOl'l. Totll!. .....1I 2,077.403 ' 

Tl,BLf: 97.-Summary: Production, lilithdr(l'Wols, (osse8., a.nd slocke on hand JU'M '0, J The..<e tlgurt's represent wlthdrawBIs '\lbloo~ IQ tlU Bt thc (Qllowlng l'!;t(!S: 00 t'cuts per wl.no ltll1.lon on of sparkling wi7les,l and num.ber of premises operated, by States, ji8ca1llear 1947 vermouth Qvcr 14 and not Qvcr 21 lJ<:r cent BleohQI 11m) $2 on \,crlllQuth over 21 and not o\,er 21 per cent aloohol. 

IHnJI·piutuJlit-'J 

TABLE 99.-Sum7llary: Production, withdrawals, losses, and stocks 011 hand June 30, 'V.!l h,lrawllis l'\umbe' of tW71lollth, and number of premi8cs operated, by Stales, fi8cal year 1947 

o( 1lnIm­ State
 L"'t::I>er- [Wine ~allllJlsl II I 

-_._-----

Callrornia.._...... Withdrawal! I NUil\lJcr Illiuois..............
 St(YJk~ ofprem' M o&~aehus"tt, State 'Losses Prod ut'lion I 'I,rnx.rrt-e June :~Il l'esop· ~lichiKI\n ...._ .... ~:: 'l'otw Brflted • ;-';lL"-SOllri ..........
 I Inlx·palll' ~I 1 .. ,__ __. _ New Jerse;·•••_." Ncw york ....... Ohio ............... CallflJll1ia ,..... 1>93,483 76~, 083 27, ..71 706, 5:;( 5:1 rrt}XO!\ __ •. __ .' ~._ •• Colurado .. , _ . 1 

WlsconsUL...._.•.•. Connooticut :..... 18& 365 :I gprvill. . 13.1603 1 

2 

1 1'01,,1 .......
 

~~tf~~:~::::::==:~:: :=::::::::::1 2 

I Sec footllolc I, wblc 96. 2 

, Sec footnote 2. tabh~ 0(\. 

rassllChusetts.. 1,206 1 

, Hep~sents wineries, bonded slon'rooms, and field w!Jrchou~s thot uperuted during 11l1)' port 01 t" i-lf!ssourl. __ ._ . "IIChl\:WI........... 6. U72
 I 

19 

year'Represcllts 922.904 hnlf·pint units 1~'n:o\'CtI for ~'Om-er~ion 10 sl ill willes ulll1>09,324 rernowd ror.pur' O·,..\'ork,............ 7H.261 

New Jersey. . 241,231 

d5 

frOIll Cll.lifOlllIA. MissOUl'I, !\CW Jcn.\~.lllld Nt'w York. 

~}~~~~~~~:~:::::::~:= 'COUSIn __ :::::;~~~:I 1.279 

Stocks Il'rodu<;1 ion I Loss('~ June 30 'Pax-paid' 'l'ox·Croo Total I '---­

18, 049.711 JU,161,402 GS9,Gell 11.141,101 lMI,G'; 12,031,002 ......-. --. :W•. "t'2 --_ .•----p...... 3(14),892 432 a4!1,11lO 312 _............--­ ;~12 4­ 3~

'''32ii~S02' ~'f)8, 12~ 3.30'1 301,492 6,l;l,() 162,I>.l4

3, 5tH, 310 I, 7(,,~,310 141. Q80 1, 80S, 32fo 100, ti19 .1. P15.012 :~, ;b3, 822 2. 8VO, 444 37.$1 70, W7 J,758,-It 2,928.3:18 i:'t 19, [jIG. [,5[, H,M7,514 34[;,8..\7 14, W7. '101 f,~2, 574 hi, 781,2'..r.)

1, Sl6, 2'J2 u03"11-l 2O'J,438 802,8:i2 \)(',610 3,10';,171 3.(JS,~ :!, US 2,Jol8 3S 3·10 ------- .--­

- 215.520 10, (J~'O 70.020 192 ~7, 70:1 ._--­

48. &Ill, 013 30.n~A,f1H I I, 432, 22S 32,HH,7,2 1, IM1,8Zl 39"III(J. 778

mont1l.S, jiscalliear 1947 

[Wine gallons) 

Wlthdruwals 

Tax.pald I 

--------_..---­ Over 14 Ovcr 21 ITax·tree I T and not alld uot for export otal 

over 21 o\,er 24 'I'otal I per ceut l)Or cetlt
 alcohol &Ioohol
 

Stocks Los:.'Cs ~n!l of month 

--------_._-----------­
Not over 14 

Per cent 

alcohol 

Over 14 

and not 

over 21 

per cent 

alcohol 

REPORT , OF COMMISSIONER OF INTERNAL REVENUE 199 

CLAIMS 

TABLII 101.---Clainsa for redemption of stamps, refund, and abatement of taxes, 

fiscal year 1947 

198 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 100.-Summary: Production, tas-paid withdrawals, and stocks on hand 

June 30, of still and sparkling wines, fiscal years 1984 to 1947, inclusive 

Fiscal year 

ended 

June 30 

1934_ 

1935 

torr 

ma 

1939 

1011 

391131' 

1934 

1936 

1936 

1937 

7938 

1939 

1941 

1942 

1943 

1944 

1945 

1948 

1947 

Fiscal year ended June 30 

126.36%335 

77, 66%972 

Id 530,461 

107,919,012 

119,029,1722 

lint 057, 654 

,178, 482 

644,023 

644,918 

335,524 

645,857 

569,775 

Production 

Speckling wines 4(h14llOint units) 

10,657,488 

6,213,645 

8,277, 011 

9, 622, 526 

9,780,724 

6,683,762 

9,639,791 

18,910,635 

29, 581, 516 

20,347,950 

39,191,662 

 31,016,708 

911, 601, 388 

48,54% 843 

Still wines and distilling materials (wine gallons) 

Production 

127,647,017 

78,313,933 

100,175,379 

108,254,536 

119,695,779 

169,627,49 

Total 

Tax-paid 

withdrawals 

5,688,456 

5,275,463 

5,799,429 

7, 988, 335 

7 223 416 

6,337,846 

8,376,590 

19,964,1311 

17,569,881 

2%070, 527 

20,96%691 

95, 269, 307 

35,720,721 

30,984, 544 

186,158,446 

116,911,790 

164,677,476 

206,728,619 

260, 7A0, 202 

345,707,766 

411:2 

9,015,440 

9,273,563 

10,781,785 

11,64%648 

13, 248, 748 

12,943,627 

18,207,501 

15,872,261 

20,991, 572 

17,647,807 

18, 714, 510 

72,033,677 

24,497, 817 

89,490,778 

Stocks 

June 30 

Grand total 

PMduot ion 

164,747 

201,481 

a 184 

479,074 

1, 610,701 

1,921, 614 

2,107,056 

2,799,760 

3,385,612 

2,886,466 

9.077,493 

Vermouths (wine gallons) 

Tax-paid 

withdrawals 

of still 

wines 

Tex-paid 

44.430 

82,712 

153,207 

187,263 

394,246 

1,077,382 

1,474,106 

2,210,457 

2,586,489 

2,960,707 

2, 61% 30G 

1,916,933 

S39 

ocks June 

of still 

Wines 

68,16a 696 

65, 407 

I. 

,002 

16,413 

, 670 

93, 

117, 

138, 

91, 

99, 

102, 

102,014,100 

160, 210,596 

68,314 

103,089 

102,024 

176, 576 

643,016 

_979,898 

773302 

11111

,

,062 

-1,2E0107 

• 1,3*,229 

1,06,123 

I Includes dtampagne, other klieg wines, and artificially carbonated wines. 

Represents production at wlnerie5 under provision of section 2801, Internal Revenue lege (lea. 619, 

Liquor Tax Admintstraton Act, approved Tune 28, 1936). 

4 BO 04434414 total amend removed from fermenters. 

Ble

W 

 adOWII not available. 

Redemrtion of 

stamps 

Rpf,,,, d 

- - of taxes 

Abatement of 

taxes 

Lined- 

'e dible 

taxes 

oa

_ 

n umber 

Total amount 

011 hand July 1, 1996 416 842 118 69 945 31,970, 473.18 

Received during year 3,000 7,102 800 2, 263 13,166 6,003,707. 66 

Reopened during year 67 28 1 96 19,125.33 

Total 3,483 7,472 918 2,333 14,906 8,593,506.17 

Allowed 2,089 5,976 801 2,194 11,080 5,819, M2. 13 

Rejected MO 1,276 103 17 1,996 1,230,358.41 

On hand June 30, 1947 794 220 14 122 1,150 1,542,920. 63 

Total 3,483 7,472 918 2,333 19,206 8,593,30617 

TABLE 102.-Claims for drawback, fiscal year 1947 

Distilled spirits used in 

nonbeverage products 

Products exported 

Alcohol used hi flavor 

ing extracts, toilet 

and medicinal preparations 

Number Amount Number Amount 

On band July 1, 1946 

Received during year 6- 

Total 

Allowed 

Rejected 

On band June 30, 1947 

Total 

83' 

4, 505 

U172,19179 

32,782, 567.29 874 $931, 499.28 

41188 33,955,901.08 874 931,999. 28 

4,429 

91 

118 

32,841, 52005 

50,734. 70 

1,263,137.33 

842 

32 

"854 712.07 

62,787. 21 

4,588 33, 955401 - 05 874 931,499.28 

Products exportedContinued 

Stills exported Total 

Disti

Distilled spirits and 

l bottled especially for export 

Number Amount Number Amount Number Amount 

Onhand MEI, 1946 

Received during year 

Total ' 

Allowed 

Rejected_ 

On band lune 30, 1947 

Total 

3,102 37,472,166.71 82 $990 

83 

8,513 

1, 695.79 

4 

$

1,187,

172, 

 21E18 

3,102 7,472,1116.11 68 990 8,596 42,360,056/57 

2, 729 

15 

358 

6, 717,167.31 

739,018.04 

15,98046 

28 

4 

748 

242 

8,029 

56 

512 

90, 228,158. 43 

4471656 

2,065,184.58 

3402 2,472,186.21 990 8,596 Atha 57 

788087-48,--19 

Still wines 

1 77,778,3* .14,526,688 

491,726,931 35,900,400 

4 170,875,817 0, 474, 404 

It:4045,24 M035,287 

228, 868 g,175, 582 

4 281, 

212,367, 82,176, 586 

4 280,371,923 88,592,333 

311,706,203', 1119,016,313 

195, 224,765. 104 424 967 

264852,1E5 84, 672, 638 

314,983,155 38,791,749 

379, 935, 107, 

615,335,

08

195

1 

 102,211

964,670

,690 
Month Persons 

arrested Stills 

Nontaxpaid distilled 

spirits 

(wine 

gallons) 

Nontaxpaid - 

wines 

(wine 

gallons) 

Mash Automo- (wine 

gallons) . 'Mien 

499 

574 

488 

638 

440 

671 

474 

547 

609 

483 

516 

410 

91 

94 

101 

90 

77 

81 

80 

83 

75 

84 

78 

60 

259 

892 

10 

55 

1,178 

965 

1, 528 

114 

898 

1,164 

637 

801 

725 

648 

642 

738 

606 

. 663 

.099 

670 

880 

585 

7,864 

8155,881 

229,031 

180,553 

147.815 

108,339 

141,275 

115,306 

148,065 

121,987 

139,194 

124,297 

104,992 

170,745 

230,213 

188,066 

213,269 

188,130 

247,688 

203,083 

202,

,

045 

.187471 

199, 246 

'::198,009 

159,239 

5,083 

8,221 

5,422 

6,382 

6,677 

8,423 

6,812 

6,507 

6,371 

6,700 

8,186 

6,623 

6, 053 79,296 8,583 2,392,262 984 245 1,712,505 

Trucks 

Property- 

(appraised 

value) 3 

Seizures 

18 

26 

20 

23 

18 

30 

15 

15 

11 

24 

26 

20 

July 

August 

September 

October 

November 

December 

January 

February 

March_ 

A il 

June._ 

Total 

XL LAHEL ‘AtrrEnny 

TABLE 103.-Label activity under Federal Alcohol Administrationri Act, fetal 

year 1947 

Applications received Certificates issued 

Applications 

disa proved 

Total 

For up: 

proval Torn- caption Total a 

Apri. Efieomiur 

DISTILLED SPIRITS 

Domestic 41 9,780 8,602 44 549 9,195 Imported 1,305 971 125 1,096 

Total 11,044 41 . 11,085 9,573 94 • 674 10,291 

wins 

Domestic 12,579 194 12,773 10,867 158 479 11,504 Imported 4,051 4,061 3,516 200 3,716 

Total 16,630 194 16,824 14,333 158 679 15,220 

MALT BEVEYSAOSS 

Domestic 1, 477 1,477 1,105 107 1, 212 Imported 90 90 64 15 79 

Total 1,587 1,587 1,169 122 1,291 

Grand total 29,241 E5 29,476 25,125 202 1,475 26,802 

It ENFORCEMENT, ALCOHOL TAX UNIT 

TABLE 104.-Enforcement, Alcohol Tax Unit: 1Seizures ?Ind persons arrested, by 

months, fiscal year 1947 

'Includes seizures and arrests in cases adopted, as well as originated by the Alcohol Tax Unit 

1 Includes $188,847 representing the appraised value of 80 automobiles, 4 trucks, and 4,585 wine gallons of 

tax-paid liquors, seized for violations of the Liquor Enforcement Act of 1936; and $89,719, representing the 

appraised value of 5 855 wine gallons of tax-paid liquors seized for violations of internal revenue laws and 

the Federal Alcohol Administration Act, resulting from the shortage of distilled spirits. In addition, as 

a result of floor stocks tax evasion, there were sized 316 wine gallons of tax-paid distilled splits and 49 wine 

gallons of tax-paid mine,valued at $4,749. 

TABLE IN.-Enforcement, krit 'Li #41 n : ri • attires and -persons arrested, by 

States, fiscal year 1947 

State 

Seizures 

8 ills 

NontaxDail 

d ed 

spirits 

(wine 

gallons) 

o c-.% 

Mash (wine pool* 

Automobiles Tppraised -rucks a Property 

value) 

!I 

4,114 233,574 $142,328 

"fle.7.4 2§41 V21- mlfl 3V M 5PrlerrlEc ri l fl 

• 

4 65 328 5,626 8, 250 606 1,805 2, 676 

13,427 

8 n 

20 5, 776 

, 882 

120,890 

540,915 82,625 

286, 989 

107 

10 2,030 3, 536 8,188 40 50 9 

4 55 58, 060 2,429 1,214 37, 933 23,690 11 350 37, 534 

26 171 2, 895 12,109 100 665 7, 672 5,841 6 10 23 278 

6,264 4,228 _ 74,10 84. m 100 20 co 

22, 988 

1 

81,777 16 

19 39 1,495 779 133 8,849 80, 889 10 4 408 3,464 2,349 23,760 45,825 11,985 • • 83E170 179, 052 429 1,405 8,444 1,490 28,320 67,751 

- 50 203 779 219 6, 866 30,971 

4,220 182,880 132,956 

33, 935 3, 561 5 117, 990 61,370 97 

8 2 

 4, 785 36,339 

202 11, 770 446, 281 120, 814 

1 6 5 407 37 114 2,128' 1 981 

E.500 :30 5, 1 

6,053 79,296 8,583 2,392, 252 964 245 L 712,605 

See footnote 1, table 104. 

' I See footnote E table 104. 
Penalty Overassessmeat 

202 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TECHNICAL STAFF 

TABLE 106.-Analysis of the work of the Technical Staff during the fiscal year 1947- 

Income, profits, estate, and gift tax cases 

FIELD OPERATIONS-ALL DIVISIONS, CONSOLIDATED 

PART i-CASES NOT BEFORE THE TAX COURT 

(A) PROGRESS OF WORE 

Revenue agent's finding or statutory 

notice' 

Pending at beginning of year: 

Awaiting Staff action 

Awaiting taxpayer's action on statutory notice 

directed or sustained 

Received daring year (net-inane:kis, eto., deducted).._ 

Total 

Disposed of; 

Closed 

Petitioned to Tax Court 

Total disposed of 

Pending at end of : 

Awaiting Staff action 

Awaiting taxpayer's action on statutory notice 

directed or sustained 

• 

Total 

1 For oases originally received in pre 90-day status, amount of fluffing of internal revenue agent in charge; for cases originally received in 904ay statue, amount of statutory notice for estate tax cases, net amount filter deducting additional State tax credit allowable V substantiated, 

(B) RESULTS OBTAINED IN CASES CLOSED 

Staff decision 

Number 

of cases 

Penalty 

Agreements before statutory notice (including agreed 

overassepsinents and aneM claim rejections6 

Agreements on agents' statutory notices during 90-day 

period_ 

Agreements on reconsideration atter Staff's statutory notices 

Defaults on Staff's statutory notices (no petition filed)._ 

Defaults on agents' statutory notices sustained by Staff 

(no petition filed) 

Unagreed overassessments and claim rejections 

4,200 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 203 

TABLE 106.-Aftaiyais of the work of the Technical Staff during the fisted year 1947- Income, profits, estate, and gift tax cases-Continued 

PART II-CASES DOCKETED BY THE TAX COURT 

(A) PROGRESS OF WORK 

Number 

of cases 

Amount stated in statutory notice I 

Deficiency 

in tax Penalty Overassessment 

Pending at beginning of year 

Received during year (net-transfers, etc., deducted): 

Cases considered before petition 

Cases not considered before petition 

Oases reopened after trial 

Total receipts 

Total to be accounted for 

Disposed of during year: 

Closed by stipulation-agreed settlement 

Closed by dismissal or default 

Tried before The Tax Case Court on merits 

Total disposed of 

Pending at end of .r: 

In bands of technical advisors 

In bands of division counsel 

Total 

3, 926 250,272, 232 29,234,452 11,358, 500 kg! 

3,332 160,957, 047 8,691, 542 10,262,241 

7,258 I 

411,229, 279 37, 925,994 21, 620,741 

po t_ _ I 9g g 

75, 587,865 

2,764,378 

2R678, 475 

6, 951,141 

243, 649 

772,249 

4, B46, 653 

121,648 

2,496,869 

2,986 107,010, 508 7, 966, 939 7,165, 170 

2, 355 

1, 917 

174, 549, 595 

129,669, 176 

24, 414,018 

5,545,039 

8,352, 988 

6,102, 583 

4,272 304,218, 771 29,959,055 14,455,571 

'includesamount of overassessments stated in statutory no ice, and, in addition, overassessments in certain associated cases in the amount of prior findings of the internal Staff. For revenue agent In charge or of the estate tax cases net amounts are used after deducting additional State tax substantiated. credits allowable if 

(B) RESULTS OBTAINED IN STIPULATED CASES 

Stipulations 

filed 

Percentage 

sustained 

Number of cases 1,978 

Deficiency in tax 

Penalty 25,28%344 33.4 

Overassessment 886,358 12. 7 

3,982, 004 

Net deficiency and penalty 22,183, 098 28.4 

Number 

of oases 

Deficiency 

in tax 

11, 125 

4, 230 

1,043 

5,283 211,831, 322 

599 15,981,148 

5,882 227, 812,479 

5,243 

5,158 $156,090, 498 

642 51,652, 819 

5,325 154,137,053 

134,067,395 

361,879,885 

65,352,673 

68,714, 722 

$2,304,116 

322,832 

5; 215,495 

7, 842, 443 

4,197,963 4&884,W1 

1,612,367- 2,470,017 

5,810, 325 47,274,408 

1,008,363 

1, 023, 772 

2,032, 110 

628,481,962 

1,896,588 

30,166, 630 

60, %VOA 

10,396,114 

3,135,5% 

13,S6,72 

Deficiency 

in tax 

Ovens& 

sesament 

Total 

2,348 

366 

61 

577 

125 

223 

$28, 700,1843 

858,540 

646,268 

8, 987, 486 

473, gig 

39, 666,444 

$341,961 t'97,1 

80,590 115,278 

616 118,030 

23,272 1,209,418 

6637 4,420 341 665,693 

408,417 9,084,950 

Norz.-Per cent of deficiency in tax sustained, 60.7; per cent of net deficiency and penalty sustained, 55.4, 
204 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 107 .—Summary: Income, profits, estate, and gift tax appeals docketed, stipulated, defaulted, and defended on the merits before 7'he Tax Court (formerly Board 

of Tax Appeals), fiscal years 1940-1947, inclusive 

Fiscal year 

Number 

docketed 

per Tea 

Court Gempilations 

Number 

stipulated 

per Tax 

Court compilations 

defaulted 

RettnrEtrihtu 

— — 

Number on the 

mBerarit If 

statistics 

1940 

1941 

1942 

1943 

1944 

e!i 

. 

sa 

1945 

1948 

1947 

Total 28,954 19,169 1,548 8,814 

Nora.—Excess of total disposals, 29,531 docketed cases, over filings of 28,459 represents a reduction of 

1,077 cases in previously existing case inventories. 

TABLE 108.—Analysis of work on compromise, extension of time, and final dosing 

agreement cases, fiscal year 1947 

Comoromise 

cases 

Extension 

of time 

cases 

Final dostug time: 

meat cases 

On hand July 1, 1946 

Rbceived (net) 

Total to be disposed of 

Accepted, granted, or approved 

Rejected 

Withdrawn 

Transferred 

Total disposed of 

On hand, June 30, 1947 

649 

1,075 

4 

156 

19 

124 

1, 724 160 143 

442 

1 23 

23 

39 

21 

138 

87 

22 

863 159 109 

881 1 34 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

OFFICE OF THE CHIEF COUNSEL 

APPEALS DIVISION—WASHINGTON OFFICE 

TABLE 109.—Cases appealed from Tax Court decisions to appellate courts, fiscal 

year 1947 

Pending beginning of fiscal year 

287 Received from field for appeal to circuit courts of appeals 231 

Total 

518 

Closed: 

By decision on merits 

213 Transferred to field—remanded for further hearing 18 

Total 

231 

Pending end of fiscal year 

287 

TABLE 110.—Number, and amounts, of cases shown in table 109 for the fiscal year 1947, by class of tax and amounts involved 

TABLE M.— Circuit and Supreme Court cases pending June 50,1947 

TABLE I12.—Status of cases pending before The Tax Court of the United States, 

June 30,1947 

On re-orve calendar 

Tried by The Tax Court of the United States: 

Awaiting expiration of appeal period 4 

Total 

205 

2 

6 

Filed, reopened, 

and received from 

field, fiscal year 

1947 

Closed and transtoned to field, 

fiscal year 1947 

Pending June 30, 

1947 

Pending July 1, 

1946 

Class of tax 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Number 

Amount In 

dispute 

Number 

Amount in 

dispute 

Income 

Estate 

Gift 

Total 

$14, 905,435 

11,186,601 

307, 678 

287 

$6,904,434 

1,910,635 

153, 670 

8,968,739 

$9, 602 

3, 64

522,

1, 293 

195,207 

13, 259,052 

$12, 287, 287 

9, 555,923 

286,130 

22,109,399 

199 

28 

8 

198 

27 

6 

244 

35 

8 

231 231 287 

213 

36 

8 

26,399,712 

Pending Ally 

1946 

New appeals to 

circuit courts of 

appeals and 

reopened 

Closed during fiscal 

year 1947 Pending lane 30 , 

d 7 

Amount in 

dispute Amount in 

dispute 

Num- ' A mount in 

ber dispute Amount in 

dispute 

Number Number Num 

ber 

$12,811), 757 

11,186,801 

307.676 

24. 3n5, 134 

Ws 918,100 

1,897,019 

153 '70 

127 8.OGS, 39 

198 $0,411, 559 

27 3,541,243 195, 207 

229 1 13,167,009 

$10,298,298 

9,542,377 

288,130 

20,106,819 

income_ 

Estate 239 

36 

8 

239 

34 

8 

Total 283 

281 

198 

25 

6 

Class of tax 
206 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 113.-Progress of cases in appellate courts on appeals from decisions of The 

Tax Court of the United States for the fiscal year ended June 30, 1947 

Cases 

. 

In 

circuit 

courts 

In 

Supreme 

Court 

Cases 

In 

circuit 

courts 

In 

Supreme 

Court 

Pending beginning of fiscal 

year: 

Closed during fiscal year 

Favorable to CommisApmaled by Commis- stoner 157 

ser 65 Favorable to taxpayers__ 33 Appealed by taxpayers_ _ _ 184 2 Modified 39 _____ _... Appealed by both 32 

Total 

Total 201 2 

Pending end of fiscal year: 

Appealed during fiscal year: Appealed by Commis- By Commissioner 28 3 aMer 

By taxpayers 199 6 Appealed by taxpayers__ 

Appealed by both Total 227 9 

Total 270 11 

TABLE 114.-Die position of Supreme Court, Circuit Court, and Tax Court cases 

dosed during the fiscal year 1947 

Character of closing rber 

Amount in dispute Amount approved 

Net result 

Percentage of 

Deficiency reooverY °tell's mentl- Defiebmel near 

Decision on merits__ 213 $11,643,332 $1,210,833 $8,143,883 3129,808 $7,224,910 66.20 

TABLE 115.-Dirpopition of cases c *seed by The Tax Court of the United States 

during the fiscal year 1947 

Character of closing Number 

of mees 

Amount in dispute Amount approved 

Net result 

Percentage of 

Deficiency Oyler Deficiency recovery OvmeTtlyDecision on merits....._ 1 $1, 199 

APPEAL'S DIVISION-FIELD OFFICES 

TABLE 1113.-Number, and amounts, of cases pending in field divis'ons, by class of 

tax and amounts involved 

Class of tax 

Pending June 30, 

1946 

Flied and reopened, 

fiscal year 1947 

Closed, fiscal year 

1947 Pending Dine 30, 

1947 

Amount in 

dispute 

Number Amount in 

dispute 

Number 

Amount in 

dispute 

Amount In 

dispute 

Income and profits... 

Estate and gift 

Total 

4,128 

608 

$273, 542, 000 

116, 918,941 

EA 

ri 

$120, 971$ 801 

65,112, 080 

I' 

$68,683,406 

97,902,102 

I Ig 

8325,864,195 

134,628, 919 

4, 736 390, 460, 991 3,298 186,087,881 2,962 116,055, 708 5,072 460, 493,114 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 207 

TABLE 1 17.-Disposition of eases by The Tax Court of the United States during the fiscal year 1947 

Character of closing Number 

of cases 

Amount In dispute Amount approved 

Net result 

Percentage of 

Deficiency morn Overpay Overpiy- tr 

Default 

Deoision on merits_ ._ 

Agreed settlement_ _ 

Total 

217 

767 

1,028 

$3, 007, 927 

19, 751, 809 

82, 518, 796 

$188,446 

k 785,221 

8,303,515 

$2, 994, 727 

9,063,559 

28,165,702 

3202 

512,209 

1,140, 638 

63, 182, 970 10,336, 571 

33,823, 579 

99.6 

98.0 

37.0 

2,962 105,278,527 10, 77; 181 83,223,988 1,653,049 97,348,120 4h8 

CIVIL DIVISION 

TABLE 118.-Cases received and disposed of during the fiscal year 1947 1 

Pending July 1, 1946: Number In court (exclusive of lien cases) 1, 334 Not pending in court (exclusive of lien cases) 128 Cases in court involving liens 873 Cases not in court involving liens 47 

Total 

Received during the year: 

Suits by taxpayers 497 Suits involving liens 486 Cases for suit by the United States Lien 127 cases not in court 183 

Total 

Total to be disposed of 3, 175 

Closed during the year: 

Cases (exclusive of lien cases) 607 Cases involving liens 

Total 

Pending June 30, 1947 

Pending July 1, 1946 

Received during fiscal year $82, 500, 594. 67 

11, 677, 031. 20 

Total 94, 177, 625. 07 Closed during fiscal year 

• 

Pending June 30, 1947 83, 164, 409. 12 

A Ell‘adt8 bankruptcy, receivership, insolvency, compromise, and liquor cases. 

TABLE 119.-Results obtained in cases closed during the fiscal year 1947 1 

Number 

of cases 

Amount 

claimed 

Recovered from 

taxpayers 

Amami 

refunded 

?gig ili foruted b ythe United States 

471 

136 2, 295, 457.56 

$8, 767, 769.19 

$1,105, 461.64 i s, en nuns 

Total 607 11,013,216. 75 1,105, 46;54 2, 800, 921. 05 

r Excludes bankruptcy, receivership, insolvency, compromise, lien, and liquor cases. 

1, 882 

1, 293 

824 

1,231 

1, 944 

Amount 

14 On, 216. 75 
208 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 120.—Results obtained in lien cases dosed during the fiscal year 1947 

Number 

Of Cases 

Aniount 

collected 

Lien cases pending in court 

Lien cases not pending in court 186 

438 

$49, 552.42 

338, 696. 31 

Total 624 388, 248. 73 

Excludes bankruptcy, receivership, insolvency, compromise, lien, and liquor cases. 

TABLE 121 —Civil cases pending at the beginning and end of the fiscal year 19471 

Pending 

une 30,1947 

For suit by the United States 

Pending in district courts 

Involving liens 

Pending in circuit courts of appeals 

Pending In Court of Claims 

Pending In Supreme Court 

Pending payment of judgment claims 

State courts and miscellaneous 

Total 

Excludes bankruptcy, receivership, insolvency, compromise, and liquor awes. 

TABLE 122.—Number of Civil Division cases tried by the Department of Justice and 

number decided by the courts during the fiscal year 1947 

Courts Cases 

tried 

Cases decided 

For the 

Government 

Against 

Government 

Partly for 

and partly 

against 

Government 

District courts 

Circuit courts of appeals 

Court of Claims 

Supreme Court 

Total 

115 

92 

10 

6 

97 

35 

4 

1 

60 

27 

9 

5 

9 

1 

2 

1 

173 137 101 13 

CLAIMS DIVISION 

TABLE 123.—Processing tax cases appealed to the United States Processing Tax 

Board of Review 1 and The Tax Court of he United States, including those appealed 

to appellate courts, fiscal years 1939-1947, inclusive 

1939 1910 1991 1942 1913 1991 1015 BM 1947 

Pending beginning of fiscal year 

Filed during year 

62 

107 

Eqd 

60 

5 

54 28 

Total 159 203 196 191 92 66 59 41 

Closed: 

By dismissal 76 89 By agreed settlement 9 

co 

ICC 

8 12 By decision on merits 12 12 1 

Total 76 110 93 71 32 11 15 13 15 

United States Processing Tax Board of Review was abo fished December 31, 1042, and its jurisdiction 

and functions were transferred to The Tax Court of the United States (sec. 510, Revenue Act of 1942). 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 200 

TABLE 124.—Number, and amounts, of cases shown in table 123 for the fiscal year 1947 only, by class of tax and amounts involved 

Class of tax 

Pending June 30, 

1948 Filed during fiscal 

year 1947 

Closed during fiscal 

year 1997 

Pending June 30, 

1947 

Amount in 

dispute 

Numbar 

Amount in 

dispute 

Number 

Amount In 

dispute 

lawn- Amount in 

bar dispute 

Processing 28 619,094,383 15 610,057,239 13 $9,037,144 

TABLE 125.—Status of processing tax cases pending before The Tax Court of the 

United States, including those appealed o appellate courts, June 30, 1947 

On reserve calendar Number

Ready for trial but not set: 5 

On Washington calendar 

Tried by The Tax Court of the United States: 

Awaiting expiration of appeal period 

In circuit courts of appeals: 

Awaiting decision 4 Awaiting expiration of appeal period 2 

Total 

13 

TABLE 126.—Results obtained in processing tax cases closed before The Tax Court of 

the United States, including those appealed to appe late courts, fiscal year 1947 

Character of closing Number 

 of cases 

Amount of 

claims in 

dispute 

ett • el 'OaO 

Ils e 

Atita 

Agreed settlement 

Decision on merits 

Total 

8 

7 

$7,303, 888 

2, 753, 361 

$1, 060, 458 

145, 461 

14.52 

5.28 

15 10, 057, 239 1, 205, 919 1L99 

TABLE 127.—Civil cases received and disposed of by Processing Tax Section, Claims 

Division, and number decided by courts during the cal-year 1947 

Not in 

suit 

District 

courts 

..,9„. irtuit 

''''"''''' "" appeals 

Court of 

Claims 

Supreme 

Court Total — 

Pending beginning of fiscal year 

Received during as &al year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 

Cases decided: 

For Government 

Against Government 

Total 

2 

76 4 

2 

4 

1 

1 89 

5 

2 

2 

75 

15 

6 

3 

5 

3 

1 

1 2

89

4 

60 3 2 66 

1 1 2 

1 2 

128 

1,121 

,465 

44 

131 

2 

55 

I 
Number 

of cases 

Pending bminning Racal year 

Received during of year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 65 

210 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 128.—Civil cases received and disposed of by Processing Tax Section, Claims Division, during the fiscal year 1947, by number of Cases and amounts involved 

Amount Involved 

83,459, 714.63 

49,012.64 

8, 608, 717.27 

914,032.29 

2, 594, 684.98 

TABLE 129.—Cases received and disposed of by Reorganization Section, Claims 

Division, during the fiscal year 1947 

Pending beginning of fiscal year 237 Received during fiscal year 483 

Total 720 Disposed of during fiscal year 

Pending end of fiscal year 492 

TABLE 130.—Results obtained in cases closed in Reorganization Sec ion, Claims 

Division, during fiscal year 1947 

Character of dosing Number 

of eases 

Amount involved 

• 

Amount col. 

laded 

Payment 

Oneolleotible 

Abatement 

Transferred from section 

No tax due_ 

Other 

Total 

n-- gte-- 

$610, 599.90 

243.00 

88. 58 

3, 909, 361.60 

11, 109. 60 

$610, 546.53 

228 9, 621, 337.06 1110,546.53 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 211 

TABLE 131.—Liability involved in eases of Reorganization Section, Chime Division, 

Taxes pending June 50, 1947 

$87, 654, 161. 80 Interest 

Penalties 8, 358, 656. 44 

1, 299, 339. 51 

Total 97, 312, 157. 75 

TABLE 132.—Cases received and disposed of by Bankruptcy and Receivership 

Section, Claims Division, during' the fiscal year 1947 

Pending beginning of fiscal year 

Received during fiscal year 1, 275 

1, 219 

1, 567 

TABLE 133.—Cases received and disposed of by Compromise Section, Claims 

Division, during the fiscal year 1947 

Pending beginning of fiscal year 

Received during fiscal year 2, 167 

1, 546 

Total 

Disposed of during fiscal year 3, 713 

1, 500 

Pending end of fiscal year 

2, 213 

TABLE 1 34.—Liability involved in cases of Compromise Section, Claims Division, 

Taxes pending June 30, 1947 

Interest assessed $44, 361 816. 97 

Interest accrued 2, 747, 415. 28 

Penalties 561, 102. 30 

Lien fees 5, 688, 876. 94 

41 25 

Total 

53, 361, 259. 74 

TABLE 135.—Resulis obtained in cases closed in Compromise Section, Claims 

Division, fiscal year 1947 

228 

Total 

Disposed of during fiscal year_ 2, 494 

927 

Pending end of fiscal year 

Number 

of oases 

Amount 

involved 

6, 793, 92& 29 

Character of closing 

Payment 

Compromise 

Abatement 

Uncollectible 

Transferred from section_ 

Other 

Total 

Amount 

collected 

$4,256,750.72 

186,887.08 

4,443,637. AO 
212 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 138.-Public decisions, promulgated under Treasury Decisions 4859 and 4583: 1 Number and amount of overassessments approved, by size of overassess- insist and by type of tax, fiscal years 1946 and 1847 

Size of overassessment 

Corpora ionts Ineome 

an profi taxes 

Individual income 

ax Estate and gift taxes 

Number Amount Number Amount Number Amount 

FISCAL YEAR 1946 

61,000,000 and over 5,999,253 Under $1,000 §EI

 $74, 687 $10, 401 

MB^ n " 

$1,000 under $5,000 711,410 125, 278 $5,000 under $10,000 1, 230,631 294, 906 $10,000 under $20,000 4, 510,976 760, 799 620,000 under $50,000 

650,000 under $100,000 25,867,170 18,437,077 39 $1,103, 288 

$100,000 under $250,000 10,984,542 4, 502,178 11 753,719 

$250,000 under 6503,000 7, 383,772 1, 794, 229 5 796,400 

$500,000 under $1,000,000 4,817,575 952,038 4 1,416927 1,903, 79 508,604 1 826,

,

702 

4R2:32 ER Z' 

Total overassessments 

Total decisions 

2,012 82, 973,804 802 25,335, 466 Z5 9,896,016 1,209 641 55 

FISCAL YEAR 1947 

$1,000000 and over IS, 848,151 

Total decisions 1,489 RUMER 1 4

Under $1,000 $131,139 $10, 566 $1,000 under $5,000 1,907,569 196,020 $5,000 under $10,000 2,162,996 898,189 $10,000 under120,000 8,142,292 2,826, 395 M,000 under 850,000 

000 31,213,716 35,97, 397 20 under $100,000 14,659, MO 10 264, 819 6 442,853 100,000 under $250,000 11, 815,295 9, 690, 724 5 774,364 000 under $500,000 7,237,175 1, 498, 901 1 259,376 ,000 under $1,000,000 4,251,939 616,665 8 2,154,348 A295 §W" 

Total overassessments 2,987 96,639,852 1, 800 56,039,678 35 4,261,572 1,970 35 

Includes (1) public decisions prepared by the Income Tax Unit and the Miscellaneous Tax Unit, in 

cases involving proposed eggragete overassessments in excess of $20,000 but not in excess of $75,000, and 

(2) public decisions prep y the Review Division of the Office of the Chief Counsel, in cases Involving proposed aggregate overassessments in excess of 875,000. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

MISCELLANEOUS STATISTICS 

TABLE 137.-Moneys paid to collectors as proceeds of In rem actions, judgments recovered in civil suits, fines and penalties imposed in criminal actions, and costs as reported by clerks of United States courts (Form 158), year ended June 30 1947 

Districts In rem cases 

Judgments 

suits on bonds, etc. Penalties 

proceeds Civil suite, Fines and Interest Costs Total 

Alabama UM 82 $675. 00 

First California 

Hawaii 

owe_ 

ane (fairyland 

dinnesota 

'IS If .:.tiri Lwth Misso (entails uri 

lebraska_ 

few Ham 'fret New army 

hw 

arteenth New York wanly-first New York 

North Dakota Irst Ohio 

'event], Ohio Ighteenth Ohio mamma 389. 74 

rst P Pennsylvania 

oath Carolina 

unessee 285. 00 2,687.39 

Fecund Texas_ 

rmont 

ishington eat Virginia 

Delaware - 

York 10.00 

lina 3 600 

Arizona 

t 

Arkansas 

6,100.00 Sixth California 4,931. 38 

5153.48 222.98 93.853.34 

Connecticut 28 Colorado 387. 62 

.00 5,420. 62 

Florida 250.00 3eorgis 2,643.93 1,865.00 561.09 61,270.02 Idaho 11,900.00 Wks' Illinois 25, 175. 25,175.00 175.00 Zighth Illinois 449.12 30,344.12 ndiana_ 45.00 1, 451.75 10,981.75 

Lenses 633.17 6,933.17 Centucky 792 96 15,266.97 

th maddens 23,251.37 153.81 213.00 6,307.00 

dassachusetts 783.27 74,417.53 dichigan 106.35 19,435.35 

li ssissippi 800.00 339.94 16,529.94 987. 60 74.00 *111. 60 

(evade 91.80 8,231. 60 

ifth New Jersey 186.011 Mexico 26.02 2,475.02 kat New York 320.00 mond New York 25 . 00 42.10 19,515. ® bird New Y 576.97 6,96.97 

e 1.87 6,311.87 

wentya 14.00 5,044.00 North Caroline New York 46.90 2,511.90 

sixth Ohio 10.00 9, 01 

Twelfth Pennsylvania 9,9600 Twenty-third Pennsylvania 20,100.00 bode Island 751.74 1,798.74 

 Dakota 8,78800 

rst Texas 19 09 511.17 8,048.6$ 

sh 17.75 $7,092.75 

'erns 750.00 

sconsin 4,1 mains 15,0 Pt

$14 1rP SPPPPP; P rp-n,N;;;PPP;Pefl E-1fl ilig§EnORM igSgran Ongin0P§NPO ;MOP, 3858888 a iss.a.ssssasassassN8.288888 8858ses8S 

2,442. 9 153.98 222.98 19,824. 72 

25. 20 

,. 48 94.85 897.06 101,352.11 

3,781. 00 

5000.40 $39,032 72 

25. 00 25.00 

111. 62 90,676.10 

24.07 6498. 07 

26,435.18 

11,268. 88 

535.90 12, 576.90 2, 680. 24 58,640. 00 24 1, 250. 

1,050.03 

109. 60 8,699.80 

0. 00 156. bb 1, 959. 90 35.00 12,335.00 867.84 1$,492.89 227.85 53,446.44 1,100.00 

900.00 

100. 60 3,090 60 

302.98 6,594.98 1, 434 79 6,156.79 23.00 00.00 50.00 Total 34, 48487 32,468.59 893, 407.73 1,017. 90 16, 409.34 978,3943 

T 

F 

T 

0 

8 

Ut 

213 
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228 2282 

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214 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

1 242 848822224 

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2282'248428 428 

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432, 897. 84 

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925, 0.30.63 

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043, 141. 22 647, 707. 40 557,502. 35 

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1,085,269. 90 

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216 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONE

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220 REPORT OF COMMISSIONER. OF INTERNAL.REVENGE.. 

TABLE 139.-Summary of in ernal revenue stamps issued to collectors of internal 

revenue and the Postmaster General during the fiscal years 1948 and 1947 

Kind 

Quantity Value 

1940 1947 1946 1947 

Liquors: 

Distilled spirits cask stamps 

Certificate of tax payment, distilled spirits for shipment in 

tank ears 

Export (seat 2378 and 2385 I. R. C.)_ 

Bottled-in-bond, export (blue 

Bottled--in-bond, 

strips)

-in-bond, domestic (green 

strips) 

Container or bottle stamps (red 

Rectified, class B 

Rectified, Puerto Rico 

Rectified, class A 

Industrial alcohol transfer 

Alcohol warehousing 

Wholesale liquor dealer's packages_ 

Wine 

Fermented malt liquor 

Tobacco: 

Manufactured tobacco 

Snuff 

Cigars, large 

Cigars, small 

Cigarettes, class A 

Cigarettes, class B 

Cigarette tubes 

Meomargarine. 

Domestic, colored 

Domestic, uncolored 

Process or renovated butter 

?laying cards 

Documentary 

;took transfer 

Myer transfer 

OaroatIc 

)rder forms for opium 

darihuana 

)rder forms for marihuana 

Oational Firearms Act (see. 2720, 

I. R. C.): 

Machine guns, silencers, etc 

Certain short 

pedal or occupational stamps 

actor vehicle use tax 

1,446,880, 700 

2, 691, OSO 

5,850 

56,800 

2,184,003 

88, 748,000 

a 400 

2,600, 000 

31, 600 

108,000 

14,810 

6,800 

30, 742, 250 

54, 510, 400 

1, 513, 212,130 

395, 553, 720 

137,185,400 

7, 518, 000 

15 629, MO, 700 

1,122 500 

1, 029, 700 

22, 251,100 

82,000 

77,457, 900 

37,329,884 

8,893,628 

81, 538 

7, 688, 100 

I, 217,000 

100 

200 

730 

1, 798, 790 

598, 450 

300 

2,354, 900 

7,850. 

48,810 

1'73$0 

78, 372, MO 

1,3a 110,600 

 1,870,360 

750, MO 

15,300 

5,600 

24,000 

9,600 

31, 882,900 

55,910, 580 

1,334,916,680 

411, 699 752 

143,080, 400 

7,665, 500 

18,488,875900 

313,200 

1,442050 

30,040,025 

40,000 

54,658,100 

32, 598, 572 

4,6% 072 

22, 724 

3,990,275 

1,225,000 

200 

30 

40 

1,914,

800

990 

13, 500 

E1,533,507,840.00 

(I) 

5,88900 

21,840.00 

801,210.00 

14, 367, 657.00 

710( 828.00 

1,208,000.00 

(i 

. 85,179, 758.25 

618, 752, 000.00 

43, 560,010.11 

7, 733, 742.12 

43,493,58291 

a 775.00 

1,093, 990, 501.10 

338, 441.09 

1,921,103.00 

1,182, 525.00. 

5, 650.00 

10,069,327.00 

57,059,257.00 

34,617,109. 00 

238,464. 00 

320, 027. 75 

12, 170. 00 

100.00 440 

750.00 

723, 510, 208.00 

1,954,252.00 

13.00 

El, 150,393, 590. 00 

(I) 

4,680.00 

10, 946. 00 

704,970.00 

13, 439,109 00 

216, 545, 5087.50

402, 0,00 

61, 470, 968.60 

713, 888, OM 00 

37,020,98y/81 

7, 545, 515.68 

51,391, 819 60 

65, 668.25 

1,154, 934 924.40 

78, 530.76 

2,410, 211109 

1, 511, 651.85 

1, 023. OD 

7, 105, 558. 00 

52/1203200 

22, 588, 61t. no 

1,954,311.09 

222.13811 25 

12, 250.0D 

200. 00 

.60 

8,010.00 

MO. 00 

834, 5%031.00 

33,380.00 

Total 19,451,286,218 20,4)53, 10S, 200 4,252,548,712.28 4,360,407,507.11 

I Value inserted when purchased. 

I Have no money value. 

TABLE 140.-Cost of printing and binding for Internal Revenue Service, fiscal years 

1949 and 1947 

1948 1947 

Class of work 

Quantity Cost Quantity Cost 

Tax return forms 

Administrative forms 

Instructions for tax returns 

Reports, regulations, etc 

Letterheads, miscellaneous binding, etc_ 

738,158,000 

165, 338,000 

143,350,000 

712,000 

81,666,00 

31,239, M2.35 

273,851.19 

378,131. 14 

103, 737.10 

142 774.22 

732923, 000 

217,767,000 

114,437,000 

1,992,940 

44,081,000 

91, MO, 365. 110 

329,870.00 

299,407. 00 

133,648. 00 

87, 710.00 

Total , 109, 284,000 2192, 788.00 1,109,192 940 2,390,000.00 

O