I 

i 

ANNUAL REPORT OF THE' 

Commissioner of Internal
 

Revenue
 

FOR THE FISCAL YEAR ENDED JUNE 30 

1922 

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WASHlNGTON 

GOVERNMENr PRINTING OFFICE 

19z1 

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CONTENTS. 

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TREASURY DEPARTMENT ]6 

Document. No. 2911 

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]8 

,

, Internal R,wnue " 20 

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, STATISTICAL TABLES. P". 

50 1. Re<'t!!pts from Bpec~c oources of internal revenue, 1922, by districlll . 82 2. R('cclpts lro~ specl(lc llQurces 01 iJlternlll re,enue, ID~'l., by States, etc . 98 3. Summary olmu.'rnal·revenuO rr:ccipt.B, 1921 and 1022, bv sources ··· . 4. Summllry of inteTllal-reVellue receipts, 1021 and 1D22, by districts : . 101 5. Summary or illternal-re~-cnue receipts, 1922, by States -'. " 

102 6, Summary of rcceiplll froUi income and profits taxes, 1920-1()'?"2, by States,. J03 7. Toal illternal_revouue receipts, 186S--1922.......................•.......
 

8. lnlernllI.revenue t;IX on products from Philippine Ish.nds, 1021 and 1022, J03 l]y articles ta.'<ed · _ '	 . 

9. Internal.revenue tax on producls rrom Porl.o Rico, 1921;)JJd 1922, b\' art.icles J03 taxed ;; ····························· ::.....•... 104' 10, Number of each cia&! of special taxpayers, 1022, by distriel./!, ......•... : .. 

11. Tobacco factories operated and 10:1.1' !'lbacco and other materialB lllled in 

manufacturing JOS tobacco, 11121, by disTricts and by S:ates.. , . 

12 Tobacco 1IUUlu!at;tured, qUllntity on hand at commencement aud dose 01 

year, quantity to be ac<X>uilted for, q1l.'1ntity remO\"(ld in bond for export,' 

• .tntal sales. reported, and tal'cs paid, 1021 br distriets'and by States..... III 

13.	 Ci!!~r fl,loCtorws operated, tobacco used, llnd CIgars i:ruJ.nlJfaclured, .1021, by 11< (!lstncts and bj' SHLtes......... . . : ,. 

14. Cigarette factorif:s operated, tobacco used, and cignrette~ manufac1.1lrod, 

1921, by du.tricts and by Sta~s...,.................•.....' .
 ll7

15. Le:l.l' tobacC'O used in nlMufaeturing cigars, cil53rette~, and tobacco anu JJ9 Bnuff, 1912-1921. .................•....;".•..........•................ 

IG. Production of manufactured tobacco,snuff,dgars,and cigaretJ,e~, 1012-1921. m 

J20 ,17. S~Dlmary of ope~t.ions of rnanufactuTe1'l3 of tobliCCO and cigars, J[l21. .•.•.. l2J 18. Cigars reported used for persoual ('(lnsumption, 1920 nnd 1021, by (Hstriru. 

19. Receipts from intomal-rovenile tal\:es ou tobacco. £lnd pet c:J.pita tox !lased 121 ou estimated popUlation, 1912-1:122 . 

~. Exportation in bond of manufactured t;obacco, snuff, cigaJ'B, eil53rottes, and 122 Clgarette paper books, 1922, by dlStncw '.. , : . 

21. Drawback of mtern.'ll-re\·cnue taxcs allowed on tobacco,' ciganl, and cig-.L­ 124 retteB exporl.,d, 1922, by ports, and summary, '19W-1922 " . 124 22. Production n.nd withdrawals of colored oleoma!W'rine.1922, by di.~tricts . 1:::5 23. Produdion and withdrawals of uncolored oloomargarinn, ,11122, by districts. 

24. ProductiQn 'and withdrawnls of oloomargarin.. (colored and uncolered), 1922, 125 b)o' IILontha.: · .. ·· .. . .•..'..........•..........
 

2.5. Summary of ptodll(·tion and " hhdmwlllB or oleomargarine (colored aJld nn­ 126 colored), 1911-1922•...' , .................•...•..........
 126 :2G. »[aterials used in the manufaduro of oleomargarine, 1922 , :· 126 :27. Production ,-lUd witbdrowal~ of renovated butter, 1922, by districts . 

28. Summary of production and tax.paid v.-iihdrawals of renovated bntter, 126 1D10-1922 ·.. ··················••········· .•.....•...... 127 29. Production and withdrawals of mixed flour, 1922, by di~tricts...•.........
 

30. Registrations undE'r the Harriooll narcotic law, alS amended, ID22, by 128 States IU1d by cla&les..............•....., ......•....••....•..... " ... 

31, General statement of imports, bonded slock, ..lid rnanufacl,urere' stock of 120 taxable no.rco~ic drugs, and dispoBitioll.'l made thereof, 1922 · 

32. COlllparatiVe stat€lllelJt of imports, exports, and domestic purcbll.Bes of 129 taxable narcotic drugs, 1921 and Etl:? .•..•.• •··· ..••...••....•..•.... 130 33. TaXfLble narcotic drugs imported into tho Unitod Stuws, 1922, br conntries. 

34. Taxable narwtic drugs and preparations exported itorn the United States, 130 1922, by countries ,.. ,	 , . 

35. Taxable narcotic drugs and preparntions purchElBCd wit.hin tbe Unit.ed 132 States from mall1l{t>cturors, 1922, by State!! ···· .....•..•.•..... 

36. TaXllble narcotic drugs purcbll.Bed by IDanufacturoro 01 nontaxable P\"l'l-"'­ L34 rations, 1\122, by Staws , ;·-····················.··········· 

37. Taxablo nn.rcotic drugs and prcparaLlons purc~ by OffiClaJS oxempt 135 

38. N'~~~~ti~e~:~t~~nd ~;;~~i~:t~~;;ri;,j; ';;;t~' th~' po~~~~' ~i 'ili'c' B;'~;'

I 

01 Iutornal Revenue in th.. onforcemcDt of Ibe ILlU'cotic laws, 1\)22, by 

Statos ...•. ··•···••··•••··••···•·•··••··••••··••·•··· .•.•..•.••..•.. "" 

4 

CONTENTS. 

39. Enlorcement 01 tbe Harrison narcotic law, as amended, 1922, by States'.. 40.	 Fiscal results of tb'J enforcement of the narcotic laws :lnd aggregate sentences 

imposed, HI2:?, by States.....................••..................... 41.	 Grain and other materials used by distilleries for production of du.til!ed 

spmls, 1922, by 8mtca ......•............................•........ ' .. 42. Snmmary comparison of materials u6ed and spirits produced, 1921 and IDZ2. 

43.	 Gmin and other mat.crials used by industrial alcohol plants for the production of alcohol. I922, by districUl ...........•.............•: . 

44. Production of distilled spirits, except akohol, HI21wLd 1922, by d~triets.. 

45. Taxablo gallolls of distilled spirits ganged, lD22, by diHtriet.s . 413.	 Tanblc gallons of distilled spirits in distillery lLlld genernl bonded 'WlI-rchouses at beginning and end of fiscal years 1921 and H122, Prodnced, 

entered into, llnd removed from such warehouses during such periods, 

and incn>l\.llc or decrease in each c1asB of transnctions ' . 47.	 Taxable /{allons of distilled spirits mthdrawrl from distillery and general 

bonded warehouses, indudlng the quantjty removed from cistern rooms of di~tilleries for denatumtion, 1922, by years and seasons of production. 

48.	 Taxable gallens of l?ach kind of spirits withdrawn from diF.tiliery wafl>h01l.'!Cfl 

for transfer to general bonded wnreholllles. 1922, by districts_ ..........• 

~9.	 Taxable gallons 01 each kind of distilled spirits transfetred, tax raid, to 

bottlinl; w'J.reho\lse.~ for bottling in bond, 1922, by distriets, . 50.	 Taxable g:allons of each hod of di..tilled spirits WIthdrawn from distillery 

and geneml bonded lVnrehOllllCB, tax pald, exclusive of tax.paid spirit~

transferred to bottling warehouscs. 1922, by districts..•.... _'.' , . 

51. T..xa,ble gullons ofspirits upon which tax was paid by stamp, 1921 and 1022. 

52.	 Taxable gallons of ellch kind of distilled spirits withdrawn from dlstillery 

and gcncrol bonded wa.rehoUBes for exportation, 1922, by districts 

53.	 Taxahle gullons of "ach kind of distilled spirits withdrawn from di.«rillerv 

and "cuerol bonded warehoU008 for oxporr.ation, 192~, liy' countries t~()

wbicl't exported : ••......................................... 54, Drawback of interual-revenne t~C'!3 allowed on exported distillffi spirits. 

1922, by portB ,.:•................... 

~~: ~~:ti~e;1lf~~,~r2J{s~ifJe~t..st;irit~ ';e"'~' i~t 'by' ~it: .\.~ di~1,ili~;y and I;'lneral bonded lmrehouoos (iucfn'diog selzm(!S, fraUdulent rem(lvals, 

l'rro!'ll in gange, etc.), 1922, by di>trictB.........................•....... 

'")7. Nature of calSnalties in distillery and geneml bonded warehouses, 1922, by diHtrict~, , , '. .. . . 

fl8. Taxahle g-allons of each lind of spirits, as known to 'the tmde, remaining 

in distille.ry and geneml bonded Wll.l'ellOuses J nne 30, 1921, aud 1922, by 

districts , ..•...............•................. . 

59. Tln;able gallons of ~piritB remaining in distillery and general boiJdl'd Wl\rehouses June 30, U)22 by district.'] and by8ClWous of productio'Ji,1011-1922. 

,GO. Taxable gailOllS of fo,ach kind of spirits lost by leakage or eV;1porntion from 

distilh.>I]-· and general bonded warchou.~e~, InZ, by diJltricto, ".' '. : .... : G1.	 Taxable gallons of e:lch kind of distilled spirits withdrawn from di>tiller~'

and gt?l<.~ral bonded warehou~e~ for scientific purpOBes £lnd for the use of 

the United Slates, 10~2. by districl<l . 62.	 Summar)' of taxable gallons of ca('j, kind of distilled spirits, as known 10 tbe 

trade, produced, withdrawn from, and rerru:J.ining III distiller)' and general b(lndcd warehouses. 111:?2, ' _.. ' . 

G3. Formula~ prescribed for denaturation of :dcohol, the j"dustrial pllrpuseB 

for which alcohol S,) denatured was nSfd, ~nd tJle quantities of such denn. 

tured alcohol withdrawn from d~n;Lturinz plants, l!l22 , . 

&4.	 Taxable gallons of each kind of distilled splriteremoved to denQt\lrin~ware. houses fur dcnatura'tioll from di.«tiJlery and gf.llern.1 bonded wnrcnouses 

and from chlwrn rooms of d~tilleries,1!l22. by dislricl,s . 65.	 W!--nc gallons of de=tured l!-kollol prqInCf!<i at and ~Dloved from delllLtur. 

lllg plant<l, 1922, by dlS1.n~t-" , , .. ' . 

66. W~~~j~~d~I~~e.Pl~~~:lh/1~~:i= .~.I~~~~.l. ~~~i.~:e~~ .~~~. ~~~I:~.~: .b.~

137. W~~t~~~~1~~i~b~~~~rri~~~~~~~. ~:~~~~ .~.(.e.i~~~. ~~~ .~~~. ~:'. ~~.~~.' 68. Proof gal10Ull of alcohol witbdrawn from industrial a.leohul bonded wllTe. 

houses for export, ID22, by countriEa to whicb expori:<'d ...••.........•.. 

5 

P",. 

138 

1<{) 

14{) 

141 

141 

142 '"
 

143 

14:3 

14. 

144 

144 

145 

1<5 

146 

146 

Wi 

141 

141 

148 

149 

15;:] 

152 

J53 

155 

WI 

162 

163 

Hi3 

164 
6	 .COKTE~T;s.. 1

, Pag... 

li9. Pronf ~llollB of alcohol depD5i.ted in and withdrawn from indWltriaI ulcohol 

bOD(]cd warehoUBeB, l!l:'~, =d remaining in indLl"t.ria.! alcohol honded W:JNhnUB€B at tho end nf the year, by districts . ]65 

70.	 Summary of operotiollB relating to o.lcollOJ at indlJ~t,1ia[ :l.kohol bonded 

warchoUS<:B, 1022..•......•..... - ...•....•...••.•... 166 

71.	 Ind\l~trial alcohol plants, bondf:d wtl.fehoU6ee, allu dUllal,uring pl3.Jlts. under 

Title. Iq, IUl.tioual prohibition aet, operated during the fisClll Yl'aT 1\1:::2, 

by d~1.nct.s••" -.. ' .......•...............••... -...• "167 

72. Sum=y of npero1.iollB at diBtillo.:ry Dud general bonded wnrohOUSC8, 1022. 107 

73.	 Taxable b'll.ll<Jnll: of broudy deposited in and withdrawn from special bonded 

W'J.teh01ll3es during the'year and remaining in special boudbd wlU'l::!hau!jlJ~

at tbe end of t1ll.' ""oar 1922. by dim,rict~L. _ _•.. _ ' .. 168 

74."	 Summary of apaTll.lluIlll rulating ta bmndy Q.t spOO'(;ial booded wareh0U'3e6, 

1922•.•........... _ ..... _..............•....................•..... 169 

75. F1J!3cl oil rl,moYed from iud1ll3trial a.lcollal plaJl1J;, ]!:Jt2. by diEtri~t.s . 160 

76.	 Sweet wiTl~bfortified willi grape brandy, under the ad of FlJhruary U, 

l!:Jl!:J, and mndy withdrawn fl'Om distiJIerLffi :lnd special bonded wu.re· homes and used for this pur--po-oo, 1!:J22, by disl,ricr" :l.ud by kinds . 170 

77.	 Bottles 01 champa!nle aIld :l.ttitlciolly c:l.I"bouoted winea depooil,ed in, wilhdruwn from, and' rer:na.iningin bouded wiuerieB :l.nd bonulJd BtOl'CroOID.'l, 

1922, by districts _ . 171 

78.	 Taxl!.hll; gallons of still ..nu(:s dcpnsited in, "ithdt:l.wll frain, Ilud t(lma..i.ning 

in banded wineries and banded storerooms, 1922, by di.'!tric1.~ . 172 

79. Bondcq. w;ineries alld bondl'd Marer~ID.'l operawd during fiBcal ywr 1!:J22, 

by dlstnc1a .. _ " _ _	 . 175 

80. :Materials used in the production of liquids containing Oll(~half of 1 p"r cellt or more of alcnhol by volume, and cereal bev('mgw containing le:l.'l than one-h~f of 1 per cent af alcohol bf volume. 1922 . 176 

81.	 Producllon and di..sposition of liqUlds, cotltaiuing aue-hall af 1 pcr c"nt
 or more of alcahol by vOlume, a~d cereal bC\'emges co?~ng less lhan
 

one-half of 1 per cent of alcohol by volume, 1922, by dlStncts . 176
 

82. ni~tilleries xcgistered and operated, 19::-2, by d.i;;tricts _ _ " _. 177 

83.	 Permits'for nonbeverage alcohol issued, renewtd, superseded, canceled.
 

tmrrendered, recalled,and nrvoked; 'and new and rcnewalll.pplieatiall.'l
 

disapproved, 1922, by States and by claooes _.. _. _ _.. 177
 

84.	 Abstract of arrests, seizurell of illicit distilleries, distilling apparatll.'3, dis­


tilled spirits, wine~, etc.; and total value of property ~{'i~ed. far viola·
 

tions ofthe national prohibition act and the iutcrnu]·rovcnue laws relating
 

to distilled spirits, wines, etc., 1922, bv States " . 181
 

85.	 Moneys pllid to collectors as proceeds of in rem actions, jUdJ!mlents recoY­


ered. ill d~i1 suits, :lines and penal1ias imposed III crimina actions, and
 

costa lIB r",ported by clerks of United Sl.'ttea courts, 1922, by districts .
 86. EXpt'l1l1le> af tho Internal Revenu", Sanice', 1922 _.... . . '" 184 

87.	 SIlID.lIlJlI}' of internal-re\'enue stamps i3sued to caUectors and th" PoBt·
 

master General, 1922 ...............•. ' _. _ '.' . 190
 

88. Coot of printing and biuding far tbe Intern:l.l Re~'enue Bureau and Sen1ce, 

1921 and 1022 , ...........•.................... -.- -- 191
 

Dcdaiona of the court.s in iul-erual·revcnue caSCll, 1'.)22..•...••........ 102
 

ANNUAL REPORT 

0]/ THF 

COMr.nSSIONER OF INTERNAL REVENUE. 

TnEASURY DEPAflTIIENT, 

OFFICE OF TJIE CO~nrrSSIONER OF IXTlmSAL REVENUE, 

, lVa,~hi'nflfon, Ocwber 1, 1922. 

Sm:	 I ha,ve the honor to submit the following report of the work 

of the Bureau of Internal RAvenue for thc fiscal ye~r ended June 301 

1922. .. COLLECTIONS. 

The operations of the Internol Revenue Bureau during the fiseol 

year 1922 under the revcnue acbs of 1918 ond 1921, and other internalrevenue tax legislation resulted in the collcction of S3,197,451,083 

compared,with 54.595,357,061.95 in the fiscal ~ycar ended June 30, 

1921, a decrell.8A of $1,397,lJ05,978.95, or 30 pel' cent. 

The income llnd profits to-x collections for the fiscal year 1922 

llmount.ed to $2,086,918,464.85 compared with $3,228,137,673.75 for 

the fiBcal year 1921, u decrellSe of $1,141,219,208.90, or 35 per cent. 

The collections made during the first six months of the fiscol yellr 

1022 embraced the third 1l1lO fourth installments of the income ond 

profits tllXes due on incomes in the calendar year 1920, t.ogether with 

additional collections on assessments illude for prior years, while the 

collections made during the last six months of the fiscal veur embraced thA first a.nd second installments of the income an~d profits 

tuxes on incoilleg in the calendur yelH 1921, together with addItional 

collcctions made on assessments Ior prior Teo.rs. ' 

The profits tax rates in the calendar Tear 1921 were the same us 

those in effect for the calendar years 1919 and 1920, the rates in the 

first ond second brll.ckets being 20 find 40 per cent, respectively. 

The nonnal tax on. oorporO-tions in the calendar year 1921 WI1S 10 

per eent of the net ineome after deduction of allowuble credits, tlS 

wus also the case in thA calendar yeurs 1919 and 1920. In 1921, 

however, the specific credit of $2,000 to 11 domestic corpomtion V.us 

allowed only where its net income wos $25,000 01' less, while in the t~vo previous calenda,r years t.his specific credit was $2,000 irrespectlye of thA amount of the net Income. 

The nonnRJ tax rute for individuals in 1921 os provided in the 

revenue act of 1921 was 4 per cent upon the first $4,000 of net income subject to the normol tax and 8 per cent upon thA ex,.ess over 

that amount. The SIlID.C rates were In effect dnring the calendar 

yeurs 1919 and 1920 under the revenue act of 1918. In 1921, for 

the purpose of tlle normal tll.X, there was ullowed as a credit in the 

ease of u head of II. family or u illumed person a personal e....cmption 

of $2,500 unless thA net income WilS in oxcess of $5,000. in whieh Cll-Se 

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B llEPORT OF COl\B:USSIO~Er. OF IKTERKAL REVF."NUE. 

the persaIlul exemption was 52,000, o.nd there was olso allowed a 

credIt of $400 for 811Ch person dependent upon and receiving his chief 

snpport from the taxpayer. In the cluendar yel1rs 1919 llnd 1920 

this persoIlnl exemption wus $2,000 regardless of the amount of the 

net income, find the credit for II dependent was $200. 

The miscellaneous collections o.rising from objects of taxation other 

thuu income and profits taxes llIIlounted to $1,110,532,618.15 for the 

fiscal year 1922, compared with $1,367,219,388.20 for the £isenl 

yellr 1921, 11 decrease of $256,686,770.05, or 19 fleI" eent, which is 

mostly o.ccounted for by the repeal or reduction ill rates of yarions 

taxes provided for in the revenue act of 1921, effeetive Jonuary 1, 

1922. The principal decreases in miscellaneous taxes for 1922 were 

as follo·ws: Estates, $14,624,414.35; distilled spirits, $37,034,714.54; 

truusportation, $102,814,685.58; insurance, 58,136,690.64; excise 

illxes, $55,003,803.12; stamp taxes, $13,668,528.08; nonoleoholie 

beverages, $25,171,688.85; llnd admissions to theaters, etc., $15,890,­

061.10. Tho totol decrease from these several sources was offset 

to the extent of S15,539,998.9S by the inerease in collections from 

tobo.cco manufactnres. 

The collection of internal-revenue taxes for the fiscol year 1922 and 

· the last sC\'en preceding years are snmmarized in the following tnhle: 

Souroes. 1922 1921 

.­

· Distllledspt.til',includingwin"" 

Me •.•.•..••••..••••.•. U5,,,"3,a50-~7 ~2, 5':18. 00<;. 01 

Fermented liqnors . ~6,006.00 2.'>,aC>l.b"l 

Tobacco mn""factl1re., . · Oleomargarine.....•............ Capital-,tock Ill-X, jncludillg other speoiel tax,," .•.......... MioccllalleollS, inoluding wae e,,· ciseln",,",etc.,'illCe1917.... Sales 9Iint~rnal-rcvel1uest~mp,

byp"'tmasters , 1 

Total receipt.' from ol,her I 

than Income and pmfit" tlLw,' . Income ami profits !u"",, 

Tolal receipt' I. 

Sources. 

Dbtllled spirit', including wille" 

."~C·····························I1lJI7,0ii.'l,657.33 !<'ermelltedliqnor'.......... 

TobMCO mUlll1i(lCtljfes... .... Oleomargarine..............

C~pltal-'tock tax, indudl"g other special tMe, . Misrell8Jleous, illCludillg w~r ex­ ci,e taxe.', etc., since 191,...... 

Sales ofintemel·re,·enue ,tamp' bypostmasters..............
 

Tol.nl =eipts from other 

I.han inoome Ll.lld profil.s tux""............. 

Illoomell"'lpmfll""""" 

Total rceecpl' '. 

270, 7:,0, J.'~.44 235,210, 3&;. 49

2,121,07\1.86 2,9;ll;,4G..>-3ii

OO,frj..j,Ctlll.59 QI,281,4s,>.31

0&1,881,710.92 GI4,2r" 7505. 36

1~,6j6.958.o;; I 2O,!iSO, 868. 86 

I 

l'llO'532,(,l~'1511'367'2jg'388'20 2,086,918,41H. ~i, 3,228, 137,673. 75 

3, 197, 4J1,083. 00 4,593,3,;7,001. 95 

HIlS 1U17 

126,2,-..'i,bJ;.Il5 

liJ6, 108,G:>9. 00 2.~X, 007.00 

, 27, 2S1, 269. 12 

2'l.5,9'3,J63. +& 

4,33G,1."2.~1

S.'9,Qi;';,Q26.w 

2,B3b,9II'J,89t.Zll 

3,6gg,U;;;,,~20.93 

$192,1U,3i&.81 QI,"~7,193-81

100,:1/)1,592.16 

1,00.o;,72ll02 

15, 708, 73~. 87 

+I,7oo,67&.+& 

I 

1919 '"~

191,9IJ.j,275.71 S365,211,25Z-~

41,9G5,8H.aiI 117,&'l9,502.21

295,SO\I.3flofL+& 1DJ,000,OOI.&/. , 2, nl1,KlI.08 

102,G3:l,'101.35 

3,728, Zill 05 

3:l,497,047.B2 

8!>l,S&l,87L82 51J.82.',AALU 

24,437,893.75 10, IOO,t6G. 51

1­

1,241),300, 175. B6 11'4:;0,(044'248.21 3,956,936,003.60 2,600, 7K1, 00'2. 70
 

5, {(17, 580, 2M. BI
 3,550, 150, 078. 55 

19W lQi~

·1158 082 4:]9 51 114-1, 619,0U'). 37 ,; 813;771:103:99 7~,(128,9tfi.72 

88,OOJ, 9t 7. ,;1 79,%7,373.5-1 

1,485,970.72 1,OO:;,:.'.5G.95 

6,9O!!,IOS.21 4,OO7,lnI.18 

43,87~,465.20 2J,91O,8Oil.~

. .........•.....•.......•.•......••••...
 

({9,675,23Il.ll 3S7,78li,005.16 335,479,a;:;.OO 

359,718,404.33 121,937,252.61 8I),201,75<l-811 

800,393,640.44 512, 7:/;),2S7. 77 U5,6B1,1m. B6 

1 The lIgl1fCS (J(Jllcerning intellla!.revellue rocelpt< as 1I"·Cll In [his "u.l.emen' dIffer tr<ml the flgur... =i."j ill othcr T"",-,ury sl~t."",-enl.s sbowlng tho Hnane".1 condillon 01 ,he Govcmment, be<."tluse Lbo 

farmer repr"'ent oollec<1on. by Inl.crnnl.revenuo officers (hroughout ~he country, iuolnillng depG<i~. hy pOSWlIlIHe"" of amounls r"""I"oo fmlIl sale of inlemal-revenue SUUnp" IlJld depo.i1.s of In~eTllIll "',·.nne 

coll"",ed I.hrough eus~w:ns OmCe", wWle the lau", repr""cnt ,hedoposilsot~b<\1;ecollec(ionslnlheTreasury or deposll.llCios durillg j,he fucal ~·ear coneernoo, the diller.nees being ~ue 1.0 (he lo"" that sume of the cell00­

1.10]). In (helsl.ler parI 01 ~he t1sel'lyear ron lle( be deposi~ed.or oro not ropnrl.eI! "! <he Tr"""ury "" depooHeI1 "'HIlI'I~er Juno311. ~hus e:llTy!1ljl ~hem iulO ~he following!la::ol y.,..,. .... recorded III (he 5<llt"",emsshllwillg 

(be eOlldiUOJ.J. eUhe Tr""-'Ilry. 

REPORT OF COMMISSIONER OF IKTERKAL REVENUE. 9 

COST OF ADMINISTRATION. 

The cost of administering tho internal revenue laws for the fiseul
 

Tear 1922 was $41,577,374.49. This docs not inelude (Lxpenditures
 

[rom thc aypropriations for refunding intcrno.l-rovenue collections
 

und fOr refnnding taxes illegal,q collected, which are in no sense
 

administrative expenses bnt are properly deduetions from the gross
 

receipts. The cost of operation for thc year on this busis was 51.30
 

for eo.eh $100 col~cted, comparcd with 87 cents for the preceding
 

ycar. Includod in these expenditures, however, Was $7,202723.07
 

for the administration of the prohibition and narcotic laws (of which
 

amount 5658,728.77 was for the enforcement of the nareotic lu·w)
 , , and $88,000 for the enforcement of the ehild-Iabor section of the .-­

revenue nct of 1918. Deducting these amounts from the total 

lellves $34,286,651.42 as the expenditure for collecting thc intemal­
 ",r

revenue to.xes for the fiscul yenr 1922, which is equivalent to $1.07
 

for each $100 colleeted. The cost of eollcction on a similnr basis
 

for the fiscal yenr 1921 was 72 eents for ench 5100 eollected.
 

. The differenco in the relative cost of collection for the fisen.l yeu.rs
 

1921 and 1922 is due mninly to the large reduet.ion in the revenues
 

for 1922 incident to the shrinkage in bnsiness nnd ineomes, tho
 

repeul of certain miseellaneons Will' taxesI and vilrious provisions
 

of law such as the u.Inortizu,tion of war-lime facilities nnd the increase
 

in individulll exemptions conto.ined in the reveuue act of 1921, with
 

the cnnsequent reduction in the income~tn.x liubility of eorporations
 and indiVIduals. . 

INADEQUATE HOUSING OF BUREAU. 

The unso.tisfactorv housinrr conditions meutioned in the annual 

report for tho fiseal- year 1921 lHLve been aceentuated. One more 

building, makinlJ' eirrht in oIl, has been added to the number in which 

the bureau is fu~etf'onin~. The lneomc TilX Unit alone is quartered 

in five buildings, viz, Annex NO.1 at Pennsylvouin. Avenue und 

Madison Plo.ee NW.; Annex No. 2'ut Fourteenth tLud B Street.s NW.; 

Building.c at Sixth and B Streets SW.; Building No.5 nt Twent.ieth 

and B Streets NW.; and the Interior Department Bnilding n.t 

Eighteenth and F Streets NW. Therc o.re olso located in Building C 

the Miscellaneous Division aud thc Tobacco Division, of the Miscellaneous Unit, the Sales Tax Unit, o.nd the Capital Stock Tnx and 

Estate Tax .Unit. A part of the Accounts and Collections Unit is 

housed in Building No. 5 and a part' in the TJ.·casury Dcp.il.Jtment 

Building. The Prohibition Unit occupies the Hooe Building ilt 

1330 11' Street NW. The BOlicitor's office and the Committee on 

Appeo.ls and H.eview ore located in the Interior Department Bnilding. 

The Stamp Division is in the Auditors' Building o.t Fourteenth tLnd 

B Streets SW. The office of the Commissioner ILnd of two Deputy 

COffil;llss!oI).ers, the Specia~ Intellige~c~"pnit, the DiYision .of Snpplies 

and Eqmpment, the Appomtment D1VlslOn, Ilnd the chelllicallaboratory o.re in the Treasury BuildinO'. 

Annex No.2, Building C, and 'No.5 are temporary war stl'uctm"es. 

They arc rupidly deteriorating nnd are not only flimsily construeted 

but o..re otherwiso illy adapted to the work of tho bureau. The firc 

hazard is very great. Thousands of income-tux rctm·ns und other 
10 11 

I
 

nEPORT OJ<' COMMISSIONlm OJ-' INTERXAL RE''ENUE. ltRj>OIlT O}' co;ul'tnSSlO~LH OF INTERNAL ILEVENUE. 

vlllullblo papers urc held in thcso buildings, while the returns arc in The n~cords subdivision also mDintllins Il control of claims, roccivprocess of lLudit, mnong them documents covering hillldreds of in[7, coding, curding nnd Ilssemblino- t-hl"JD with rl)lated pllpers, tmd, 

millions of dollurs in increllSod assessments, many of which could uftor adjustmCllt, scheduling them fur payment or rejection. During 

not be replaced should they be destroyed. tho fiscnl JClll' 135,307 claims were received, 1130,000 curded, 162,700 This condition not only seriously interferes with proper admin..is­ ilSSomblcd, o.l\d 167,405 sebeduled. 

tro.t-iyO control und conduct of the bmeo.u, but cuuses much inconvenienco to tu.xpayern. If the hurctlU were hOllii~d in 11 buildi~ ll.do.pLcd t-o the purpose, it 

would be possiblo to hluldle tho work much more expoditiously, 

efficiently, l\11d economically. Also danger from loss by ilia und mispllLcement would bo rcdutA:ld to u minimum. It is, therelorc, aguill 

recommended that immediate steps 1>0 taken to provide a suitllble 

fireproof building tlUlt will udcqulttcly care for the needs of the 

enhre bill'CllU and thus permit of II. more efficient llJld oconomicul 

administration of the intcrnalrcvenue laws. 

INCOME TAX UNIT. 

WORK ACCOMPUSHED. 

.Aluht ofrcttJrnB.-During tho fiscal yen.r 9.54,731 ineomo and excessprofits returns were audited. 01 these 717,879 wero individunl nnd 

partnernhip returns and 236,852 were corpomtion returns. On 

oflieo lIudits (thoso made without field examination) 822,736,236.26 

lIdditional tax was asse~sed on individulll and partncrship returns, 

oud $56,tl43,1324.71 on eorp0rl~tion returns, a tqtal $79,679,860.07. 

RC1!C1ItJe agents' -repo-rtJI.-Hevcnuo ogent..:' repQrts on indiyidualand 

purtnership l'oturns lio tho numher of 24,808 were reviewed in 'Yll.'lhmgton, and as 0. result $28,885,736.49 in additionltl tax wns assessed. 

Cnrpomtion roports rQ\'iowed numbered 14,088 resulting in an 

additional assossmont of $78,717,066,69. The total additionul ta.x 

assessed as II. re:;ult of tho audit or ro\"enue agonts' reports WIlS 510-7,­

602,803.18.

During tho fiseal yoal' tmJ1scripts of 249,018 returns were sent to 

tho field, compo.rod with 285,427 transcripts inve:;tigated and returned. 

Adju.st11umt of daims.-Tho numbor of clnims adjustod during the 

yeur wus 167,405 involving 3332,479,050.60. Of these 139,631 involving $182,371,597.88 were allowed and 27,774 involving $150,107,­

452.72 were rojoct.cd. During tho yelll' 135,637 cla.irns involving 

$467829,301.91 wero rocoived. , Administrative and statistiail lIervU:c.-Approximo.Lcly 1,250,000 

mcomo to..;oo roturns 0.1'0 receivod in Wll.5hington unnulllly. Tbe50 

returns lll'O cllCckod with tho assessment lists, and computationsp~~'~d in tho proving scction; ~~ed for indus.try.in tbo statistical 

di.lslOn, who1'o tho ncccssury statlstwalmformatIon IS compiled, coded 

for filing, control curds typod in the registration section, und filod by 

districts in tho unll.udiLcd returns sectIOn. Tho records subdivision, 

of which tho unaudited returns scction is a pllrt, is called upon t-o 

ma.intain '1 control of all these returns for the ye!US 1914 to date, 

furni::;h ll. flow of work to tho audit sections, Ilnd maintain It filo of 

rovenuo ugents' reports and correspondence in regard to returns. 

Somo of Ute itcm~ of work in tllis counection Ill'O-rcturns coded, 

1,403,007; cllrd~ typod, 1,li43,G32; returns filed, 4,123,328; roturns 

trllnsferl'cd, 425,000; Ilnd roquisi tiuns searched, 1,04-7,371. 

Tho muil soction durin[7 tho yeur handled 3,863,962 pieces of mnil. 

Tho sorting scction sort~ 31,009,241 cert.ificBtl",g of infol"Illution o.nd 

lldjllite~ 50,231 withhDldin~!et~rns, T~e stenographic !>ection t)1)o.d 

5,'173,1 ,3 pages. The dUpJlcDtlng sectIOn made 22,249,270 multlgrnph fmd ll\unooQ'1'II:ph copies, 

Tho stntistiClll 'aiv.gion, in addition to coding for industry all in~ coming roturns, transcribod statistics from the rcturns, and is.'iUod 

tho completed roportforStatistics of Income for 1919 und tho preliminlllT report for tbe Stfl.tistics of Income for 1920. In uddition tu it.>; 

rCITIllnr work tJ10 statisticRI didsion hus compilod mUlly 6pec.iul und 

,'aluo.blo roports for administ.rlltive und le~sltltivo usc, 

lnformatwn Stlrl1ia.-The rules Qnd regulations section bas curried 

on tho importlll,lt, wor~ of o.n:;w~ring inquirie6 of ta~puycrs <II;! te~h­ nicaJ nnd udnllntStrotJ.e quostlOns Qnd of prepanng and ISsumg 

weeklYI himonthly, find semionnulli bulletins und digests of income 

tll.X l'U ingh. During the ycar 53,393 inquirios of ttlxpayors we1'o 

unswel'od, 

Recruitment a'lId training ofpersoTuul,-In Decomber, 1921, Congress tnn:de It 8urlici.ont lldditiono.l appr,opriation to cnuhle !h? ,l_mreo.u 

to r(~cl'lllt 300 audItors for thocolliohdated returns subdJnSlOn; 75 

cngineors for the llllturni resources di.ision and tho amortizution socLion, and 300 bureau clerks. Authorizlltion was al:;o mado for tho 

recruitmont of GOO additionul field auditors and 120 field clcrks. Tho 

staff division, through roster.'! of eligibles ~to.blishod by the civil-Sen'­

ice oxa.minlttions prepared by the tmining section, boglUl recruitment und truining- of auditors in Februo..,y, 1922. Sineo' tbut timo 

173 lI.uditors hn.ve been assigned to the consolidllted returns subdiYi6ion, Of thoso o.uditors howe.or, 111 were recruited from otber 

sections of tho unit nnd assigned to consolidated returns after training, thoreby croo.ting vuenncies in' other sections of tbo unit necessary 

to be rofilled. On the authorizo.tion for enainO<U'5 a net recruitment 

of 08 was mado. 'TI10 turnovcr among cler~ bas been so great that 

de;;piLo tho appointmcnt of 422 clerks tho net increase in tho number 

of buroo.u clorks wus but 58. Of tho 600 field auditorn 409 have heen 

uppointod, o.nd of the field clerks 60 of tho J20 nuthorizoo wero 

enployed. "0­

ln addition to tbe recruitment and training of the new personnol, 

the rorsonnol section mude replacements to the regular force. A 

/:Qta of 1,150 appointmcnts WIlS made complll'ed with 1,087 sepnra­ tions, II. not increuse in personnol of 63, 

Tho tmining soction conducLcd, in addition to the field and consol,idi!-ted returns trflining elusses, regullll' clllSS(>S for emplo)'ees of tho 

umt m to..x luw and uccountllnc~', and also a corrospondenco WUTsc 

for field omployccs, rl\\'entY-lJl~ht hundred and sev.mt','-two employoes of thu unit Wtlre enrolled m the classes in tnx lnw arid uceountuncy llJld 1,700 fiold cmployoes wero enrolled in Lhocorrcspondenoo C0Ul'l30, 

• 

i" 

, 

I 
• 

12 UEPORT, OF COM:rtUSSIO?nm OF J"STERKAL llRVENUE. /

IMPROVEMEXT8 I"" rOLlCY, ORGA?llZATlOX, AND CHANGES AND 

PROOF-DURE. 

A survcy of the work of the unit IllSt full resulted in severul I 

important changes in policy, necessitatiug many chullge3 in orgunizution and proeednre.
 The prompt audit of returns was delayed by elaims uccumnlating
 , in the Dureau, which for the rno"t purt offset the u,udit of returns und 

the assessment of udditional tuxes, for thc reuson that in practieaHy 

ull cases au assessment resulted in a claim which hud to be ndjn:>ted 

before the tux was collectible. The decision wus l-hercfore reached 

thu t thc prompt collection of additional taxes due, and cffective I 

audit pro~'css, were dependent prim~rily on the immediate adjnscment of tne IG3,000 elalllls then pendmg. I 

Precedenee was given to cluims work, the Llecent,rulization of that
 

work was curried to completion, duplicution of review wus eliminated,
 

and a number of minor chnllges in the pl'oeedure were made. As lI.
 

re"ult, the number of returns audited was rednced muterially. On
 .the othel' hund, the number of claims adi·usted more than offset this 

loss in prodnction, by muking available or (~ullection the additionnl 

tax held up by claims in ubatement and clnims for credit. 'Once the 

uccumulatuJn of claims is disposed of progress orl the audit will be 

.comp.urutivcly. rupid. The number of clarins on iLund was ~'educ<0

from 163,000 ill Oct-ober to 106,000 on June 30, 1922. Dunng thiS 

.period 130,000 cluims wcre udjusted, compRl'ed with 73,000 received. 

.During the quart-er ending June 30, 1922, 5G,236 claims involvitJfT 

S96,757,574.63 were scheduled, us compared with 51,318 involvin~ $67)157,098.70 for the precedinO" quarter. 1 This is the lurgest numbe~ of claims scheduled bv the bure~u in any similar period ill it;; historv. 

.Of these 5G,236 claims, 3,659 wcre rejected cluims in abQtement. 

.Tbe aniount involved ill these rejected eluims ,,--as $15,438,873.69, 

which nmount is now available for collect-ion us udditional tax due, 

. To erimina,te unnecessary redewin~ and l·eeordin~ and to place 

the responsibility_. for producing reswts of standurd .quuntity and 

quality. on the official'directly in charge of the'work it wa3 deeided 

to abolish the review division. Sepllratc1'eyiew sections werecreuted 

under the supervision of a head of euch uudit di vi;;ion, ",:ho is now 

's9Icl:r r.tl~ponsible for t-~e proper lludit.and rcview of ell·se;; h.un?led in 

hiS dtVlSlon. A large part of the reVIeW work hus been elimmuted, 

particularly in certain classes of small und uni.mportant cases. In 

addition to the eliminations of unnecessary [('\'lew, the constant 

.fear ull the purt- of the auditoj' that his work would be retnmed for 

trivIlll errur hus ul;;o been elimii'lo.teLl. As un indiclltion of the effect 

of these chunges in or~unization, procedul'e, and records on wurk in 

process, the numher 01 cases held for rcview during the lust quurter 

.of. the nscal year deercllsed from 116,000 to n,ooo, llnd the numher 

'of Jetters muiled decrtlased from 16t,049 to 151,649, despite the largtl 

increuse in the munber of personul returns auditcd during that 

period. Three of the four technical ljivlsions showed.a.substantial 

oecren.se in the number of letters mailed. Personal dlVlson showed 

!In increase from GiJ,OOO to 78,000 on an iucrea~e in prOduction of 100 

per cent for the quarter. . Letter-critic work was uholisncd throughout the U.-'l1t and the
 

auditors who prepare tile letter:; review them ,'u their retlll'n from
 

• 

REPORT OJ<' COl'l1MISBIONER OF INTERNAL ItEVENUE. 13 

the stenographic section. Letters are onlv critieized foc,form when
 

they require the siO"nature of the hi,gher offieillls of the bureau. This
 

ch~nge has result~d in a llio,terlnl incre!).se in the speed in which
 

letters ure dictated, signed, and mlliled, und hilS lTla,de available for
 

more productive work abont 100 clerks. Form lettcrs have been.
 

int.roduced in thousands of eases where letters were formerly dict.nted.
 

The former rrenerul audit divisilln was reon!anized into two diyi­


sions, tho pers;nu] nudit division und tl1-e corp~rtltio~l a~ldit division.
 

'I'he persount audit division is comprised of wl\U.t wus formerly, the
 

pe~onal ~ection, .together with thc per.sollal ~nbsep~i.O!I. of the field
 

uudlt reVIew sect.JOn. Thel·e are now ;;u( sectIOns audIting persouul
 

returns uecordinO" to distri()ts, und one section, the reId review section,
 

auditinO" revl?nu"'e agent" rcport;; .of individuals, ~nd part.nership
 

retnrns~ Thc corpurllt-ion audit divii$ion is now comprised of five
 

sections, lltlmely, UlunufuctlH:ers, trueling, nnancn, .public ut,iliti~;
 

and person~lserviee,and miseellu.fil?ous sectiom. The public. uti,litIeS
 

und pcrsoual service seetion incllllies thc former t"rfl,I!.s,portlltio:p. and
 

pubhe utilities seetion, toO"ether witll the p~rso:uul sernco subsect~on
 

of the .old personal service section. T1Le miscellfUleous section ig
 

comprised 01 the former mi;;cellaneou6 suhsec.t-i9n of the .per~oual
 

servICc seetion. The field audit re\·iew ~ectioll wus di~bonded, the
 

personal snbsection being transferred to tne persollul divison and tho
 

corporation sllhsection beinO" apporti.oned to tile >:RJ::iou,s. corporation.
 

sections. Revenne ugents' ~eilOrt.s of eorporat-ions hereafter will be
 

htlIldled by sections uccording to industries, as returns hove beelt
 

hundled in the Pll.'>t. : 

i [' I I,~

, i 

, The nut-uJ;"al reSOurces division was created from the former snb-· ,

, divisLon of that name of the special ltudit di.vision. Its est.ablish­


ment marks a departure from tlie fonetloual orO"anization of the unit,
 

but it wa:> deemcd expedieut, because of the'" specialized' problems
 

involved therc:!u, t.o constitnt.e it un entity 80 far as practicu-ble..· To
 

the work Iff t;he former subdivision hus been added the no.turul
 

resource audits formerly carried on ill the consolidated returns "ub..,
 

divi"on and the special assessment sectiou. ' . :
 

In the eonsolidoted returns SUbdivision, .sections A to E, the old
 

section unit orgunization has heen abandoned in f!1vo·r of a division
 

into s~nior aud j~Inior uudit groups under !t gronp head with review'
 

mudc mdependently. . ., . 

l~e iliventorJ· sediou of the special andit division WIl6 discontinned ~nd it.;; functiolls distribnted to the varions audit sections who would,', 

In the ordinary COllrse of evont.':l, aodit the complet.e return. c 

In the adminllitl'lltioll division the returns cont.rol aud files sections 

Were combined un<1 their functions trunsfcned to the nov.'ly cre;lted 

records .subd~vision.. This S~I bdi\·i;:;ioll is (·,ornprhed of five seetions-':. 

the reglstro.tlOlI sectwn, whICh l'eeeivcs lind codes returns and typc.s 

ControL curd:>; tile unaudited returns section, whit:h maintuins files of 

rctllrns for 1918 and subsequent "eal'S aud 1917 corporation returru;' 

und !1 eompletel:untroll'ecord of nll returns iu the nnit.; tho eone-' 

spondence section, which maintains t1;Je files of correspondenee, closed I"

revenue ugent...~' reports, 19t7 individual, and all returns for prior ]1 

;rearn; tho dis~rihut-ion seetion, which eontrols the flow of work und 

IS ~'espon.sihle for its prompt t,I'Dnsfer frOm plltce to pluce; and the I' 

elauns control sect.ion, which receives, records, assembles. and mutes 
r
 

14 REPORT O}' COM~U:'iS(O!'<ER OF rNTEn~AL REVENUE, REPORT OF co:-.n.nSSl{)J\"ER Oli' INTETIKAL REYK!\,UE. 15 

COMMITTEE ON APPEALS AND REVIEW. claims to the proper sections. A contl'Ol of all clflims iu the unit is 

ke\)t. bv this section. ' . , II the unaudited returns section a district filing 'system hus heen 

introdueed, centering in one file all of the returns for eaw :venT for 

each district. Startmg 'with the 1920 I'et-urns, returns will be deliverf:'d to the personal division by districts, eliminating much of the 

recording and delay in securing papers in the past. 

. A production office was created with the Assistnnt Deputy Commissioner as production manager. The personnel research section of 

the staff division was abolished, und that part of its functions rebting 

to pl'oduetion statistics 'was tronsferred to the production office. 

The stuff division was pI need directly under the ~upcrvision of the 

Assistant Deputy Commissioner, und he, as pl'Oduction manager, was 

briven final authority in pl'..r8onncl matteI'S. 

Special uttelltion is beiug directed towar~l i.nsu~1ng the completion 

of the 1917 returns before the stutute of hmitations runs on March 

15, 1923. Precedence in hath field and dcpurtmental offices has been 

given these cuses with a view to completiug the audits by Decemher 

1. While the smaUer cuses will, no doubt, be entirely disposed of, a 

stupendous effort will be necessary in order t·o complete the audit of 

the large 1917 cases in the allotted lime. 

COl'.'DITIONS OF THE WORK AKD PTIO'<;PECTS FOR THE COMIKG FISCAL 

YEAR, 

Audit of the 1920 personul returns has hegun nnd should be completed by March 1, 1923. The corporation audit division by the 

dose of the fiscal year 1923 should be practically throu~h its 1920 

returns. In the special audit ll.lld nutuml resources divislOn there is 

upproximutely three YE18,rs' work on hand for the present force. 

The work of these two divisions comprises the largcr cases which are 

contested to the end b.v the taxpayer. Howe"er/ once the 1917 

returns, which involve the settlement of certain pilmRry questious, 

are completed, a much greater ratc of speed will be possible on the 

returns of later years. Every effort is being made to s(~cure from 

I,he outside and by training from within the unit a.s many unditors 

for this grude of work as the appropriations will permit. 

Progrffis during the past six mont,hs ou the adjustment of claims ~ncournges the belief thut the unit v."iU be near cnrrency in t.he handling of claims towurd the end of the fiscal .vear. 

On June 30, 1922, there wel'O in the field uwuiting iuvestigation 

275,485 transcripts; dllI1ng the last two quarters substantial reductions in the number of transcripts out;:tanding werc made. Indications at Ule close of the fiscal year were that less than a, year's work 

remains to be done by the field force. CODBiderable effort has Leen 

directed wward reducing the unmber of trallscripts sent. tu the field 

for investigation on minor points, and 25,000 cuses were recalled 

from the field to be audited m the office without investigation. The 

drive on 1917 ca"ies has somewhat retarded the production of the 

vurious field divisions Lut will assnl'c the completion of at tellSt all of 

the smaller cases by DccembeI' 1, 1922, centering the work between 

thut timo and Murch, 1923, on tho Inrge cns8."l located for tho most 

part in the big ci ties. 

In the (Lnnnal report for the fiseal year 1920 reference was made 

to the creation on October 1, 1919, from the personnel of the bureau, 

of the Committee on Appeals and Review to serve entirely independent of the Income Tax Unit in an advisory capa.city to the Commissioner in connection with the meome nnd profits tnx provisions of 

the law. ' 

The personnel of the commitloo, consisting of five members during 

the fiscul year endod June 30, 1921, was increascd dUJ1n~ the current fiseal year, to 10 members, all of whom havo had vahlQ.hle 

expeJ1ence in the Income Tax Unit. This mcrease Wll.S mudt'l neecssary by the mpidly increasin,g volrune of work. 

The members of the comrruttee <rive their entire time und attention 

to the hearing and considcration o~ Clises that hn.ve bcen !lppealed by 

taxpayers, and to questions npon wbich the advice of the committee 

is reque~ted bv the Income Tax Unit or the Commissioner. ' 

The conclUSions of the individual members of the committee, ufter 

being fonnuluted and redneed to writing, are nuerred to un executive 

conference of the entire committee, and when n.greed to, are submitted to the Commissioner in the form of recommendatiollil. When 

approved by the Commissioner, these dllcisions are accepted by tbe 

Income Tax Unit us final eoncln.sions of tho Durean and actlon is \ 

taken aceordingly. 

Dnring the year the committ~e received 1,148 appellis from t.axpayers and 70 reqnests fOl" a.dVIco from the Income Tax Unit.. It 

also received for Cl1ticisDl or approvoJ. 347 important lettel'S makiug 

new rulings or new applieat.ions of old rulings snbmitted by the 

Incom{\ Tax Unit, 124 Treasnry decisions, and 413 law opiniolis and 

solicitor's memora.nda. In uddition, 482 committee recommcnd<l._ 

t.ions und 39 formal memoranda were submitted to and approved by 

.the Commissi~mer for the guidance of the Income Tax Unit, 17 

mformol memoranda WCl'D prepared for officel"s of the bllI'ean, 124 

uppeals and 8 requests for advice were dosed by cunCf'llation at 

re<]n8St of the Income Tux Unit or the taxpaycr; 525 oral hearings 

on appeals w{\re given to taxpayers or their representatives and 43 

executive conferences were held for thc consid(lrution and n.pproval 

of deeisions rendered by t.lID eommittee. In addition, the eommittee 

held many informal conferenees with t!lXpayers and with. officers 

of the departrnt\llt npon <]uestiollil of interpretation, policy, or 

proeedure. 

ESTATE TAX. AND CAPITAL-STOCK TAX UNIT. 

This unit is charged with the administra.tion of the tax on the transfer of estates of deccdilllts and the annual excise til...."\: find is mefl,.<;ured 

by the fair value of the c!l.pital stock of corporations and certain associations "carrying on or doing business." These taxes are udminist.ered by two divisions-the Estate Tnx Division and thc Cu.pital_ 

Stock Tax Division. A third. division (thE' Child-Labor Tux DiviSion) Wll.S formerly a, part of this Unit.. On May 15, 1922, the childlahor tax law was declared unconstitutional by the Supreme Court 

of the United States, anQ. the di"isioll went out of existence. 

In the administration of thesc two taxes, it is the policy of tho burElan to afford tuxpayers or tht\i.r representatives full opportunity to 

! 

11111 

III 
--------------

16 

REPORT O}' COll-U'[l.",-STO!'l':It OF I.NTEll.:"AL REVENUE. 17 

REPOIlT OJ<' COMl\USSIONER, 0:1'" lNTER,NAL REVENUE. 

be heard in personal conference upon oU disputed questions that 

arise in conneetion with any purticular cuse. HcttrioCTs are granted 

either inlldvullce of the fLssessmeut of odditiollll.l tax o~in conned,ion 

with elll.ims for fLbo,tetncnt und refond filed alter such Ilsscssment. hus 

been made. As n. result of these conference!l, the bnreau has disposed 

of many important ond complicated cases on a bosis slltisfll.ctor:v to 

the Government llnd withoot the necessity of resorting to liIigation. 

PERSoSKF:L. 

This unit hll.S 0. total personnel of 607, as follov.'S: 

, 

'On June 30, 1922, there werc 137 employees in the office of the 

E:5to.t.e Tux Division und 326 in the fiel.l, compored with 100 in the 

office and 271 in" the field fl.t the end of the fiscal yefl.r HJ'li. This 

'ncreuse iu the force WU$ necessllry in order to plnue the work on a 

cun-ent l':15is, and to comply "'ith section 407, revenue aet of 1\:121, 

requiring' investiglltieD within one yellr. The totdl number of em· 

ployees III the Capitul-Stoek Tux DIVision ,Vfl.S the sume on Jnnl': 30, 

1922, fl.S at the end of the fiscil:l year 1921. ' 

ESTATE AND CA'PITAL'STOCK TAXES COLLECTED. 

The eoll~ctions of estfl.te ond cfl.pitlli-stock taxes {or ellch 'of the 

fisc01 ye'afS 1919, 1920, 1921, and 1922 are shown in the following 

table' 

,m I 1919 

1l1i4, (){~, 2lJO. 3~
 Il~O,418,M6.'

Est,!ret.o.x••••.......­ 1~2,0".!9, 9Sl. 13 ..········1 81,52,>, 6J:J. !lijJ SO,1l12,H9.Sw C"'Pllal..,t"",k 1,u· __ ......-'--.-' "',7J5,7~9.oo

x:..J, r>68, 91:1,:n I 22O,l'C:n,(lS,i.' Tcrtll.l ••• _••••.••• · •.•••: 1l0,!i(fj,~.'iU

, 

,~ 1<r.'1 

lIo:l, (;;'ii" 003. U 

ro,O'.lO,42i.l-:;(j 

l~,6.'i5,g83. 7~

The tot01 eollectionl> for the fisuol yellI' 1922 compfl.rcd 'with those 

for 1921 show 11 decrefl.se of 515,537,827.43. The decrease in collec~

tions of estote taxes is not due to a fulling off in the number of returns or of tax shovm on original retnrns, which hllve inneased, as 

shown beloW, but to the fuct that during the fiscul yellr 1921 special 

pa)"llleot drives were instituted fl.nd in addition the burellu changed 

its former prnctiee of permittin~ estates to ma.ke plly1'nen t within u yellr and 180 dllYS from date ot dell-th of doceden t ond instead insisted on pllyment ut the expiration of one ..ellr, so that there was 

un nccelerntion of six months resulting from tflis ch~u<:re. There WItS ulso u dcerellse in the llmount of CllPlt~-Stock tax collectcd. This tax is imposed upo,) corporations for the privilege of 

doing bnsiuess and is measured by the fllir llvemgo ntlue for the 

year pl·eccding the tllxable yCtl.r, llud ,lullations fluctuate with conditions in business from yenr to yO(Lr. 

ESTATE 1'AX DIVISIO~.

The Federol estu,te tax is imposed npon the tmnsfer of the net estate 

occntTing by reason of the denth of n person. TiLe basis of the tax is 

the value ut tho time of .death of all property bltlonging to the gl'OSS 

cstute, less n specific exemption of $.,)0,000 iu the case of au estate of n. 

resident of the United States nud certll1:n other illlowfLble deductions. 

On nOlln\'lident estllles the lJasis for tho tax diffeI'S from thllt of the 

rcsidcnt, us.only t-h!-l,t pnrt of. tlio estute is tllxed whi~l! n.t the. t~e of 

death was situat,cd III the Umted SLntes, and the specifie exemptloll of 

550,000 is not ullowed. 

'llle most important part of the work of this division is of fL legal 

nature, requiring consideration of neurly every l'runch of substantive 

law, knowledge of State Btll.tutes, uud Ilt times fL study of lnws of 

foreign nations, especially those applicable to the ndrninistmt.ion of 

estates nnd tho Qescent ilnd distribution of pl"O~eTty, Examiners 

a.nd field agents not only IIlnst qunlify un?er fL ci':'ll·service examio u ­

tIOn but must take n COUl'SO of study and Illstructwn and pass a subseqnent examination on the laws and reguliltions governing the Federlll es~ate tax ~efore beiof assigned to duty. This procedure te~ds

to aVOId errors in the fina asses:'illient of the tax and lessens dllllns 

for a,batement and refund, thns resulting in '1, saving to the Government. ' . 

Dnring the lust quarter of the year thD pIlln of truining uew field 

nppointees in the bnrean was discoutinu.ed aud they are uow iustructed 

to report to the office of the nearest internal revenue ogent in charge 

for training and examination. This plan has resulted in the sfl.ving 

of eonsiderable expense to the Government. 

The total number of estate-tux retmlls filed in 1922' was 13,192, 

showing 8. tllX liubility of $114,614,189.56, As the re'>ult of field 

examinations and division andit, additionju tax in the sum of 

.313,645,598.29 WllS disclosed. The total number of estate-t.ax returns filed durin~.the fiscill year endod June 30,1921, was 11,833, 

ghowing tax liabllity of ~H03,057,2i3.83.

An analy"is of a.lf est-ate tux returns filed np to JunUllTY 15, 1922, 

l3hows thut a~ of Jlllluury 15 the following mturns had beeu'filed: 

F,s<o.te". NHmt>er.!TBxcOUBCIOO. 

n ..i<!.pnl••• 42,~~llolJl,il'l,-~iI NOllr•.;i<lellt 2 896 377 ~z."

Tol.aL. ••••. '1 4~:1261 :::.,~:~lti:~,;I

The deci;;ion of the Supreme Court holding that the act of Septemher S, H1l6, was not retroactive in the mutter of tmnsfers Wlll 

!esult in 0. large increase in the llmount- to be Il,hated and refwh.led 

In the CUrl'eut yetU'. Under ihis decision where a deced(Jllt who 

died prior to the' act of 1918 had mude a transfer prior to September 

8, 1916, the truusfer conld not be taxed, eveu though mude ill contempllltion of dellj,h or intillldcd to ti~ke effect nt or n{t.or deat,}!. 

. Of greatest interest so far as the admiuistl'ation of the act of 1921 

.IS coneerned is the Hew provision under "hich, if lln executor files a 14023'_~~__, 

'I 

!I 

I 

I 

I, 

I 
18 RepORT OJ.' COMMISSIONER OF INTERNAL REVENUE. 

complete return and makes written request, the alDOlmt of tax due 

must be determined within one year a.nd the executor is thereafter 

discharged from persooalliability. 

CAPITAL-STOCK TAX DTVI8IOX. 

The ca.p1tal-stoek tax is an excise tax imposed upon domestic 

corporations, a,;"oeiatious, and joint-stock companies for the privilege of doing business in an organized capacity; and upon fi.ke foreign 

organizations for the privilege of doing busmess within the United 

Stutes. 

In the cuse of the former, the measure of the tax is the fair average 

value of the capital-stock for the year rreceding the taxable l'enr, 

the ra.te being $1 for each full $1,000 0 fair value in excess 0 th{~

$5,000 exemption allowed by'law. With the latter, the rate is $1 

for each full $1,000 of the avcruge capital employed in the trllJ\saction of the organization's busincss in the United States. 

Form 707 for domestic. concerns and Form 708 for foreign have 

proved satWl1ctory. They do not require 8, voluminous amount of 

dlLta, a.nd 8,re used by approximately 3:J5,000 esta,blishments in all 

lines of business .with greatly varyrng fair values of their capital 

stock. 

Section 1009, Title X, of the revenue uct of 19:Jl, which imposes 

the capital-stock ta,x, i8 similar to the sections of the acts of 1916 and 

1918 e..xcept that domestic and foreign insurWlce cempanies of eitherstock or mutual character are oxempt,' wherp..iI.s they were formerly 

liable for the tax; and the so-(Oalled pcrsonal, service corporations, 

which were fonnerly exempt, are liable to tax under exiBtillg law. 

The admini8trativo provisions were modificd, pcnnitting claims 

for refund to J;,e filed within four years instead of two yearn from 

date of payment, and the asscssment of the .tux within four ·)'earg 

instead of fifteen month.'> under the fonner law. Provision is also 

made for paymeut of interest on refu,nd claims undClJ' certain 

conditions. .' .., 

The work of the division is divided in tho followi.ng manner: 

Administrative; audit, claims, aBi:!CSSment, stcno&"aphic, mail ~ricw,

and mail and file-the designa.tion denoting tne churueter of the 

work of each section. 

In the B,udit a tmined pel'Ronnel bus been developed nnd advlUltage 

tuken of every opportuni ty to rea.ch 11 highcr degree of cfIiciency 

ca.ch year. 1 

'l'he a,dditionnl eapitlll.;,;tock tax a:ssessed and collected as a re;;~lt

of the ,a.udit for the fucul year was $9,258,697.72, cempared WIth· 

$7.701,988.85 for the fiscal year 1921. 

iDle work of the field force of 15 deputy collectors assi<med to 

ca,pitul-stock tax investigation has proved wholly satis?actory, 

especially as regurds cuses that the office.ha.s been unable to di~poso

of through eorrespoud~Ilce or where SUlt ,L-'> contcmplated. 1hes~

deputy collccLorn also mstruct employees ill the varlOn8 collectors 

offices who handle capital-stock tux "..-prk. Thll capital-stock tax hus been in effeet since JunnaI}', 1917, with 

only sli"'ht modificut.ions ill the law, and'is an important revenuo 

produce~ 8.t a ffiUull ('.Ol:lt of collection. 

,

f "I, 

I BEPQRT OF COMMISSIONER OF INTERNAL REVENUE. 19 

SALES TAX UNIT. 

I 

The Sales Tax Unit is charged with the interpretfl,tion and administration of Title V (sec. 500) of the revenue act of 1921, eoveriug the 

tax on telegraph and telcphono messages; Title VI (sec. 602) relating to the tax on beverages Wld the constitnent parts thereof; Title 

VUI (sees. 800-801) regarding tax on admissions and dues; Wld 

Title IX (sees. 900, 902, 904, and 905) pertaining to the excise taxes. 

At the beginning of the year there were approximately 10,100 

abatement and refund claims on hand, while: dUl'lng the year 88,600 

claims were received, maki~~ a total of 98,700 to be accounted for. 

Duo to the transfer to the Miscellaileous Unit of .special taxes upon 

businesses and occupatious and upon the use of boats and documentary stump taxes, 1,300 claims were trll.llSferred to that -office for disposition, and about 62,700 claims were adjudicated, or a total of 

64,000 disposed of, leaving a bullUlce of 34,700 on hand at the close of 

the year. The exceMive numbcr of elllims received during the year 

is ao.cribed to the repeal of the: proprictury stamp tax, the repeal of 

~he transportation tax, f:lnd a provision of the revcnne act of "1921 

that refund shall be made of the proportionate purt of the tl1X col. 

lected on tickets or mileage books .purcbaseq. and oJ;l1y partially used 

hefore Ja-nuu.ry 1, 1922, the date of the repeal. , . . 

. The pll8suge of tile revenue act of 1921 necessitated the revi.sion 

and .preparatlOn of many regulations and .forms snd the promulgation 

of information in regard to its application. . ',. 

It ha.s not been deemed neeeSSIlI'Y to increase the personnel to meet 

the abuonnul inaow of claims, as it is anticipated tlio.t there will be a 

gradufl,l decrell;;e in the numbcr received, and those undisposed of will 

eODEcquently in a little while materially decline. ,.' . ,:, 

Dmlng the year 20,433 offers·in compr.omise ·were received, of 

which 14,872, represlillting $471,757.86, were aeceptcd, In 751 

cascs it Wtl.S found that uo violation of the law had oecUITe,d, and .the I ' 

I 

amounts piLid, aggregating $40,950.03, were refu~dcd to .the tll,X­


payers. At the cloile: of the year 16,109 comproffilSe cascs w<:re on
 

hand, of which 4,383 had been, acted npon bnt n~t completed.. ".
 

During the firnt six months of the fii:ical year, when the tuxes
 

imposcd by the revenne act of 1918 wert"..in e~ect, an average of
 

366,000 returns wcre received monthly, Since January."1, 1922,
 

when sections of the rcvenne tl.ct of 1921, administered by the Sales
 

Tax Unit, becume effective, the average number of returns rcceived
 

monthly has been 240,000. , . . . .
 

At the beginning of the fiscal year there werc 6,836 credit euses on
 

ho.nd, while.during the yeu.r approximately 27,437 cases wer~ reccived
 

, und apprmQmately 28,307 were disposed of, leaving 5,966 on hand on
 

June ao, 1922. Improper crcdits totaling 8321,408.86 wcre rejected
 

and nsseo.smeuts mude.. Thc repe:ul of certuin taxes on ,Januury l,
 

1922, htlS eaUEed a deerellse in the number of credit cases of {rom
 

approximately 2,400 to 1,900 for eaeh month. .' I'I" . The followmg stuteme.nt shows the various tnxes which have been 

mc1uded.in t,lle general dassifieatiou of snles tuxes. The daw on , which each tax becume effective is sllOWll, It:', well as t,he number of 

thc return form ilSed and the numbe.r of the regulations relating ~o

1
 each tox.
 

I 
20 m;POllT- OF COU~IISSIOXEP. OF IXTI;I\XAL P.EY"F.;,\UE. 

SlrliOllSI Cla15l."ol(u6:S. -- ,- Ell""li~a I nalum IRegula· orl...·. I • ,<Ia\,!s. {onn... lloll.'l 

.. -j Tcl"~rol'bolld lolepholle __ . __ ._._.. Ian. 1,19:.>2 1---;:;--­ ~7.

lJe,,,,,,,,,,,, aud calls,",''''Hn pan. (han·ol.• _'.' . . . ..""a..... I~6 52. .\,In>.l5-.,lolI'_ ___ •••..•• ...••...••..•. . .•..do•••• __ ._ 72'}-j'2(lJl ,~, Por( I . ." n".... _._. . do • __ . 729 ~]. Pari 2­ ...... :\1~JJ"I""(lLr~.r.'e"cJsc(,,".s_... . __ do........ 72~ ~?

..

"" Work. 01 ort o[I(lJewalry... . ............•......do..... _ 7'!SA
 00" " 

For the lisenl yeu!", tho totulttmount of taxos coHe(;ted from these 

sources lllllOUllted to approximately IH!)7,385,S::I8.13. Details tLre 

shown in Tables 1 flnd 2, on puges 50 and 82, rcspcct-ively, [of tIDs 

rO~lOrL

rhe lust issue of the Sules Tux Bullet-in was thut for December, 

1921. In JlulUury, 1922, the Into-rnlli lleyeI1ue Bureuu began tho 

publicnt,ion of a weekly bulletin conttti.ning rulings pertll.ming to the 

Sln"Crlll uuits of the bureau. This hulletin IS ~ucd on a sub:>criptioll 

basis lind is sold by the SuperinLendent of Documents, Government 

Printing Office. 

TOBACCO DIVI~ION.

Tho Tobueco Division is chargotl with tho administration of the 

internul revenue laW6 ill,1posing tuxes on tobuceo products and 

cigarcLl<l pupcrs find t.ubcs and goveming the purchflse aud sale of 

lenf tobll<':<':O. 'fhe revenne act of Hl21, u/ljlrovcd November 23, 

1021, re(',nueted without change the rutes 0 taxes imposed by the 

rovonue uct of 1918. The regulations (No.8) relating to the 'tuxes 

on tobucco, snuft', cisars, and cigarettes und purchase and suh~ of 

lea! tobacco were revISed und promulgated in February, 1922. 

Tho tOllll receipts from llil tobacco tuxes during the :liscn) year 

were $270,7591384._44, an increasc of $15,539,998.95, or 6.09 per cent, 

compared with the prcceding year. These rcceipts represent 8.4G 

pcr cent or the total mternill-rovcnuc receipts from n.ll sources, <.:ompllred with 5.5 per cent for the preceding year. The tobacco taxes 

collected during the past fiscal :reur werc 162 per cent greuter than 

during 1917, the fiSClll yellr prcceding that in which the increased 

wur tlL'\es firstimposcd under the reveuue /let of 1917 becume effectil'e. 

The it.emsor tObllCCO products showing increases in receipts us 

compured with the preceding ycur were: Cigurcttes weighing not 

more tlilln 3 pounds per thousand $15,074,145.19, or 11.2 per cnnt; 

munufuct-ured chewing und smoking tobacco, $7,011,211.80, or 11.8 

per cent; and snuff, $1,152,229.19, or 10.9 per cent. 

'fhe taxes on cigars weighing moro than pounqs per thousund . dccreased $6,892,9ti7.90, or 13.5 per ccnt; on Cigars weIglung not more 

than 3 pounds per thousund, $44,083.36, or 4.4 per cent; on cigarettes 

weighinO" more t.htto 3 pounds per t.housund, $237,780.10, or 66.7 per 

cent; llnctl on eigarcUe papers and t.ubes, 8182,676.28, or 15.4 per cent. 

The receipts rrom speciul tll-'\es imposcd on manmll.etnrcrers of 

ciO"llJ'S, ci"'arettes, and tobacco umounted to 5988,274.81, u decrellSe 

of$24.1,O'lI.56, or 10.6 per cent. This dccrellse WItS due to t1).e fuct 

that there wus a det.TctlSe in sales of tobactco munufactures during 

tJlO preceding fiscnl yeur, upon which basiB thc spceiul ta.-;:es were 

computed liS provided by luw. 

'1'ho totnl tilX collectei:l during Lhc yeur on cigurette pltpers ilnd 

tubcs amouut.cd to $1,001,509.93. Of this amonnt, 590,07j.12 wus 

llEPORT OF CO.\I.UI!'iSlQXER 0)0' JSTF.:HXAT, IIEVENUE. 21 !I~ puid on 9,006,968 pllckngcs of cigarette pupers of domest,ic munu­


facture nnd SS99,334.54 on 69,54::1,559 pttckuges importod.
 

Stump.s to tho vulue of 512,102.27 were ttffiXed to puekll.ges of ciga­


rette tube:>.
 

There wero remOYed fol' consumption or usc 309,559,077 packuges,
 

each coutuining not more dUlll 25 eiguretLe pllpers, exempt from tax.
 

autl thcre werB l"clell.:ied tux freo for use of clgurctLe munurucLuren;
 26.196,627 tubcs,
 

The tuxcs collectcd on tho following products constituto 9RS per
 

cent- of the totld rcccipts from tobfl,<.:co tuxes: Cig>U·ol-lcs weigbmg
 

not more tban 3 pouuds per thollsflnd, 55.4 per cent; lnanufaetured
 

smokiug and chewing to1)acco, 24.5 per cent; Cigllrs weighing more
 

tll1lIl ::I pounds per tJlousuntl, 16.3 per cent; anti snuLT, 2.(j per cent.
 

The following seven St.au,!s fUTlllShed 83.6 per CQnt of t.he total
 

receipls from tobllceo lIltl nmactures: NorLb Carolina, $!)3,]89,086.02;
 

New York, S45,314,8a9.78; New Jersey, $23,257,628,8:1; Pellru;y[~
 

vuniu, 521 ,993,634.54; Virginin, $19,697,056.:iO; Ohio, $12,542,4::12.37;
 

Missouri, 510,725,986.79; totnl, S:226,720,664.73.
 

The number of cigul's of olleh cla.ss weighing more. thllIl 3 pounds
 

pcr thousund tax pltid during t.he fiscal year, us indic.Ltctl by sltles
 I 

of .stumps, aud tho pcrcenLllges of increase or dccl'eIL»e tlS cOlnpurcd :I with the previous yl1lll", were 1\S follows: Cltlss A, 2,2S.5,a3::1,6~)u, an
 

incrcuse of 3D pCI' eOllt; clllSS li, 1,660,76~,580, a dect·ell.so of 22 PPI'
 

cent; class C, 2,525,7-1.0,254, it dccreflso of 17 per ceilt; cJn:>:> D,
 

116,815,008, a decl'e~e of 29 per ceIlt;class E, 32,530,808; Q. 'deci'ese
 

of 29 pel' cent. .,\ ..~. II The leuding Stlltcs in the manufacture of tobucco products arc tis I 

follows, in tiLe order numed: In the manmactu!"o of dgars woi9-.biug 

more than 3 pounds per thousund,· Pennsy1vllnia, New York, Uhio, , New Jersey, Virginia, Floritla, und Michigan; in t.he munurucLure of -, 

cigurs weig1?-ing. not ~nOl'e than ::I pound~. p~r. thousund.. Mnrylu.n~IJ Penn.syh~am8. New lork, New Jersey, -hrglDlu-, Ilnd "'cst Virginia 

(see Table 13); iu tho nlRnufac~ture of cig~rettes wcig~ing no./' ~c:!re than 3 pounds per thousnnd, NorthCarolma, New): ork, VU'gHHa, 

New Jersey, und Penllsyh'llnia; iu the manufacture of cifTarett.es 

wcighint! more thun ;j llouu<!s per thousund, New York, which accounts ror 74.65 per cent of the total manufactured (see Table 

14); in the manufacLure of plug tobacco, Missouri and NOl'lh C8J'Qlinu; twist, i\1issouri, Tennessee, find KentLLcky; fine Cllt, Kelltuc.ky TIlinois,'uud Nl!w Jersey; smoking tobacco, North Cl~l'Olitlu, 01uo, New Jersey, Kentucky, ]JljnoiO', und Vil'giniu; snuff, Tennessee, 

New Jersey, and Illinois (see Tll,b!C 12). 

There W(]S a smnll increase in tbe uumber of mu,lluflwturel'S of 

tobacco, suufl', eigurs, nnd cigurettes, and u decrell.'l{l in the number 

of deulers iu lear tobll cco. The following Lable giyC's t.he numher in ~Ileh o::luss of business 011 December 31 of each yeur, In14 to 1921, InclUSIve: 
22 

r 

'-

REPORT OF COMMISSIONER OF REPOIlT OF COMMISSIONER OF INTEIl-KAL REVENUE. INTERNAL REVENUE,	 23 '­

", 

product tlmounted to S2,121,070.G8, which is $865,385.67 less than 

-I :Manur""wrcrs 0[­ was eollected from tbe .'larue source in 1921, a decreuse of 29 per cent. 

Collections under the adulterllted buttt:r law l\ggregated $17,871.84 

for tbeyear. This tunount is 5Hi,36S.12 less thun WIlS collected from 

Their operations during the cillendilr year 1\:121 were as follows: 

P<lund.';. Poll-llll1i. the same source last year, a decrease of 47. 8 per Cent. There arc still On hand Jan. 1, 11)21. . 290,373 Tn paid	 . 1,548 

Exported in bond_ . 173, }\19 only three manufacturers of adulterllted butter regularly enO'aged in (~n.)WJl .....••.•.•.•..•.....•• 419,154 

Purchll.'ll"d ....••.••••. 458,000	 Sold _ . 564,517 thc'business and their entire output i" withdmv'l1 tux free fo~ export
 

On hand Jan. 1, 1922_ . 428,263
 to foreign countries. The hulk of the collections under the act result 

from creamery butter found on tho market contflining 16 per cent or Total : 1,167,5271	 TotaL _.., 1,167,527 "I 

more of moisture ,,,hich brinb'S it within tbe cltl""ifico.tion of adulDuring the fiscal year 306 reports ,of violations of tobacco ll1ws wore terated butter. 

·received and handled in the division, and in 274 of these cases offers RENOVATED BU"J'TER. I 

in eompromise, totaling $3,400 were tendered and accepted. There were 5,355,816 pounds of rcnovated butter produced dming 

MISCELLANEOUS TAXES. the yeuT, eompared with 6,099,110 ponnds produced in 1921, a decrease of 743,294 pounds. The tax of one-fourth ceut a pound on

OLEOMARGARINE. renovl1ted butter and the special tux of $50 per annum imposed on 

During m.llilufactuntrn thereof yielded 51;l-,41G.27 9-uring the yeur, compared the fiscal year there were 72 oleomargarine fu,ctories in With 515,511.56 coUectcdfrom tIns source ill 1921, a decreaBe of 7.1 operution. Nine fl1ctories closed during the year, leaving 63 in busiper cent. ness on June 30, H122. The 72 factories produced 6,603,981 pounds MIXED FWUR. of colored and 184,346)392 pounds uf uncolored oleomargl1rine, compared ",>ith 11,600,319 pounds of colored and 269,481,195 pounds of There were 3,101,720 pounds of mixed flom manufuctured during uncolored oleomargarine in the fiscal year 1921, a decrease of 43.1 a.nd the year compared with 3,500,209 pounds produced in 1921, a de­ ':31.6 per cent, respectively. crease of 398,489 pounds. Receipts from Bpeeial and stamp tuxes The following eompnrat,ive data for the years 1921 and 1922 indicat.c 

on mixed flour amounted to $1,167.45 in 1922, eompllred with the trend of the induslrv. For more detailed st·u,tistics sec :statistical $l,225.8.j in 1921, a decrease of $58.40, 01'.5 pcr cent. .t!lblos 22 to 25 inclusive. 

CLAIMS. - (~]~r.d ~l~mnarg:>lin~. I uncolor.o1 oll>omnrgurlll6. 

l'Y.!l l~;?2 ,~, I(I'2'J 

'i, 

Pound•. 1I,loCJJ.319 

9 ~l-I l»fJ 1:".,;>:tI 

~,'i:l:l

Po",nd•. 5.0'41. 9~1

~'L0;:~ 713,.30 

POU,niJ3. 

:lJU.4"1.1~5

a)'J. 734,142 

1,66~:~

POU-niJ3. 

1~~,H5.3'12

1"1, G70. r035 375,2'20 .............. 

On August 8, 1921, when the organiziltion of the Miscellllneous 

Division was completed, there wero tmnsferred to it 1,757 refund 

claims, involving $1,152,594.52; 138 IIbatement cluLrn", involving 

$1,070,074.65; Ilnd 48 uneollectible claims, invohcing $730.99. In 

addition to these there wero received during the fiscal year 8,086 ~i3.~~~:n tiU-p';id·lor·,j~m":';i~ ,;~:. ::." ::1 III ,i Wl\nd"'Wlllr""ort.""I~r""'T'0" refund claims, invol....ing 51,362,372.54; 2,528 I1blltement daims, .............
 Withtlrnwnfree 01 Llli lor UW\M Sla'"~. involving $1,967,046.11; find 2,179 uncollectible claims, involving I $55,899.79. I I

The receipts from sHImp tax on oleomnrgarine and the special tuxes DurinO' the yellr there were disppsed of 7,178 refund claims (6,159 by III'

aUowanc"'e llnd. 1,019 by rejcctwn), involving $I,947,40G.59; 1,818 I imposed upon those engilging in the InunnfactUrll and sala of this 1 

_	 I Deo.lers The receipts for 1921 I1nd 1922 were as fellows: Dec. 31­

I ci~"rs'l r~t~:;.ITOb=·1 snun. t~'b~~. ---------c---------'-­ X ..",Or>, 

la,751 

191.\. . . 1914.....	 . . l:', ~~z

191(i...... . . 11,5;1; 

1917.... . ... ..... . .... )3,21, 

1918. . . 1l,:.."JI 

) l,~i;:l

1000 ••••••• . ••• . •••••.• n,IlO 

111'21. •••..••. . .••.••• 

19m.........	 . .
 

)2,100 

iV,,"'b.... 

~"l

~,

~II

'" :::I, 

213 

Z.lCo 

S~",k,.,

2,:IM 

z.~n

;0.", 

l,91.'> 

',~ 1,011 

I, "In 

l,a17 

_

Growers of and dealt"Jl's in perique tobaeeo numbered 54 during the 

calendar year 1lJ21. This class of tobaeco, which is raised principally 

in St. James Parish, La., is so prepared und cured as to l'eqUJregI'owcrs ADULTl!:RATED Bt;TTER. 

and dealer;:; to report their tmllsact,ion:s ilS rniL!lufilcLurer;:; of tobticco. 

N"m~'1 ;ium~...	 Receipko rrom­ ,~,

ti~ 3,1&4
 

71 ,1,437
 "" • 67 4,n9 

61 3,fXI!! l")1 ~.o'n Oloomnrgarine la,,~'(\ at 10 cenl,s a pound Sl12J,192.25 SJ.91.00,;.50 ,,7 3,~ OIoomargurlne 1.axed at t oem a pound.:..... ro5.~Z7.08 452,774.47 3.'; a,IlG2 I • Manulaclurern' ~pe<'.laI1u"..... .~2.47fl.W 40,028. L'i 39 3,619 Wholesale doolers' special tax .... _............. ~(I,9&\H
 347,4QJ,23 Retail <leaJers' special ,ax ...................
 0Cll, .'W f>l 7NJ.g~7,.'>3

Total ... ...................
 2.M6.45.~..1,; I~,nj,07\l.(,5

Inereaw(+I ordecrease(_l. 

, 

-"moun!.. Per ',,"nt. 

-$427,]!'O. ,;; ~.,

-202,B52.61 30. V - 12,44l.99 23.7 -103,5&3.21 ~.

-119,513.11 lJ.2 

, "'\:;,;;&",.6, 
/ 

//24 m:PQRT OF cO:r.nnSSIOXEn OF IKTEIlNAL nEVE:N"UE. 

/

/ abil.tement eluim;; (1,572 by ullOWllnee and 246 by rejection), involvin~

l3160,145.37; 1,4]7 uncollectible eillirns (1,390 by IlIlOWIlUee Ilnd 47 

by rejeeUon), im'olving '521,823.06. On ,Tune 30, 1922, there were 

on harru 2,665 refund elaims, involving S567,560.47; 848 abatement 

clllim.c;, im'olving $2,876,875.39; Dud BfJO uncollectible e{uims, involving $34,817.72. 

The receipts of claims for the Ill.St buH of tho yeaI' inereuscd 51 per 

cent over those for the first half, due largely to Jiscontinuunce of 

certain stamp tuxes nnd un inercase in the number of elaims for 

ab3,tement filed to clenI' colluctors' accounts. 

ACCOUNTS AND COLLECTIONS UNIT. 

ORGAXIZATIOX. 

In conformity with 11 .recommendation of ·the Tax Simplification 

BOllrd, approved by the Secretary of the 'I'reasury, the Aeeounts Unit 

I1lld the office of the supervisor of colleetors' offices wcre abolished, 

effective Mu.y 23, 1022, and the dnties formerly perform~d in those 

units are now administered in u new unit known us the" Ac'counts 

and Collections Unit." This consolidation -bas resnlted in reduction 

in personnel eost, us weUus incl'en.'>cd efficiency." 

For purposes uf effective administration, the Acconnts und ColleeIt
 tions Unit is·di,-ided in'to five divisiO'ns: , ' .
 

DlYISIOK O~' FIELD. --\.LLOWANCES. 

This division io; in ehll.l'ge of the udminielmtion of the grl1lltincr of 

allowances for -I1U reqniremcnts of colleetion' distr~cts. During the flseal yellI' a totlll of 5,066 forIDs AP-I00 ·(reeommendiition of, collectors for personnel ehunges); inelnding 2,865 new ap· 

pointments, were revicwed u.nd acted upon. 

On June 30, 1921, there were in this service 4,548 omcc employees 

and 2,235 field deputy colleetors, or u tolul of 6,783, compil.red with 'f 4,617 ollice employees und 2,854 field deputy collectors, or a totul of 

0 

, .1..,JJJ, on June 30, H1J2, or 11 net increase of 688. Of the G88 u.ddi­ ,~ tional emrloyees, 619 were designated field deputy colleetors. The 

wisdom 0 increasing the number of field deputieg is re£leded in the 

inereuse in deliuquent IUld addition til t,axes collected. DurrnO' the 

fisenl year 1922 ~OO WI1S expended for ~'aIT clerictll WJsist. 

I1llce, compared with $"232,000 for the fiscal ear 1921. 

Prior to Novcmber 1, 1021, the only meu.ns of dete,rmining the. 

efficiency of employees iu the vfl.rious eollectioll districts WtiS through 

the medlum of reports recei,ed ,from assisti\.llt supcrvisors, On thllt 

date I1n cfficiency ratin$" sYstem wus imJ.U"umted for the collection 

senke. As a rc-sult ot the adoption of this system the bureau is. 

assisted in o.cti':"4; intelligently upollcollectors' rer;ommendations fut' 

promotions, tind l:'I in posseseioll of information whIch may be utili7.ed 

III considering the reduction iu sabry ur dismissal of an employee 

who is not rendering mo.ximum service. ,,"{ith the establffihment of 

this system, u now scule of eUI,ranec soh.ries for employees was 

Il.doptcd eoverinU" the seven clll.-Sses of work within iL colLeetion disttiet. This pIEw"'n1so provided for the filling of u. vacancy by appointment at the entrallce sD.1uIy established for the pu.rtieular gru.de, the 

T 

I 

REPORT OF COMMISSIONER OF INTERNAL REVENUE. 25 

diffcrence in Blllury betweiln the retiring employec o.nd the flew appointee revertinO' to Ihe 1'rensmy. I Every cffort iHl.S been mad a to effect economies in the rentul o( 

offiee space, tmd on June 30,1922, the unnulll rental ['Ute btid heen 

reduced by $19,836.95. 

A committee on mechll.Ilicul office appli;lllces, consisting of repre-' 

sentat.i'·es of this burenn and a rerresentll,tive o( tho Bmeau of Efficiency, considered the method 0 preparin?" assessment lists, bills, 

tind other acet)llntin~ records in collectors ollices with 11 "jew to 

adopting an irnprov-etl procedure. A billing machine carbon system 

i

I,II,

,I • 

was installed which htis alread'! resulted· in an approximate net 

saving of S23,500. In view 0 the fnet that this economy was 

effed'cd notwithsto.ndin,g the entirc east of installation is chargeuble 

dmiuO' this period, it JS believed thut 11 greater economy (or the follo~ng fisclll year will he efl'ected. 

I Due' to thc muny ncw nppointments mude throughout the field 

eollection service and becauso o'f the enactment of the revenue act 

of 1921, it was found desirable to continue the correspondence study 

I 

courses fol' the benefit of' colleetors' employees, These cOUl:;;es 

eov-er individual income tax, eorporution in como und profits tux, 

sales tliXes, r:uiseella'neous taxcs, bookkeeping, elements of accounts~

and clementury law. On June 30, 1922, 11 total of 58 courses haa 

been prepared nnd were be'ing studied. by collect.orS" employces, in 

comparison ·with 42 eoul'Scs liyailable Jrrne 30, 1921, and 24 courses 

available June 30, 1920. It is a requirerneJlt of cmplo.'lment in 

u collection district that the employees enroll for certo..in courses, 

On June 30, 1922, a tOll\! of 4,988 students were enrolled, eOIlJpured with 2,189 on Jnne 30, 1921. 

FIEI"D pnOCEnURE DIVISIOS. , 

This division hilS char"'e of the direetion of the collection field i 

forces, thc plduning of d'elinquent drives, tind the organization of 

dh'ision, subdivision, and stl1mp offices. 

Consto.nt endcu"or is being made to afford taxpayers the best' 

possible fucilit!es in the trallSdction of thcir business with t.be ~t~r~u.I R.evenue Servlco. On June 30, 1922, there wcre open 183 diVISIOn 

headf]uarteI'S .offices, 27 subdivision offices, and IS offices at which 

stamps only werc sold, in addit,ion to the 64 collectors' offices, a total 

of 292 offices and bt'aoch offices. 

Collectors were instructcd to giye spccilllattention to the servrnO' 

of Wtlrrants for distraint" t,be ver!f'ying of r~tums showing additiono1 

tax duo, and the conduct of dehnquent dnves. A totul of 211,635 

Warrun!s for distmint were servcd, which invoh-ed 'the collection of 

$9,902,306, compured with 169,409 WiLno.nts served during the liseu.l 

yellr 1921, involving the eollection of 57,034,335. A tottil of 789,384 

revenue~producing investigatiolL'l werc made by colleetoriJ' field 

forces, comptired with 769,065 investigations during the previous 

fiscal yea.r. Thc totnl amount collected und reported {or assessment b.S the rcsult. of such investigutions aggrc,gtited $56,791,914 in 1922, 

cUDlparod WIth S.'39,97G,126 for the fiseal yeur 1921. The averuge ' number of investigations per deputy increllsed from 301 in 1921 to 

332 in 1922, with un incredse in the nvemge amount coltected llnd 

reported {or assessment per deputy {rom .$15,634 in 1921 to $23,901 
r
 

26 TIEPORT 01' CO?IMISSION'Elt OF INTERKAL TIE\'ENUE. REPOR,T OF COMMISBIQXEll. OF INTERNAL RE'ENUE. 27 

in 1922. Taking into consideration the a,emge SulUl'Y and traveling I
 rent, u.od every account hus been referred to the Comptroller General

expenses of a field deputy collector, the net llllnuai return t.o the 

Government for each deputy so emplo}ed 'was in excess of $21,000. 

The bureuu at all times maintains a eomplete record of the accomplishments of field deputy collectors, which information is preplLred 

from reports received monthly from the 64 collectors of internal 

revenue. 

DIsnunsK\IE:s"T DIVISION. 

This division supervises the o.dministrutive audit of the disbursinO' 

accounts of all collectors, revenue agents in charge, and other specia'i 

disbursing llgents of the Internal Revenue Bureau and Service. All 

miscellnneollil bills for trunsportation, eqtiipme'nt, telephone serviec, 

rental, etc., paid from internal-revcnne llppropriations by the disbursing clerk of tho TreasuryDepartnieut areexl1illined in this division 

before payment is made, and ull amounts allowed for the reflJIld of 

tllxes illegally collected, redemption of stamps, ubu,tcment of claim!;, 

ete., are recorded. ' 

For the fiscal yellr 1922 the Disbursement Division examined and 

recorded 1,876 monthly aeeounts of collectors of internal revenue, 

internal-reveuue agents in charge, and Fedeml prohibition directors, 

together 'with 179,853 supporting vouchers; 14,126 salary nnd expense 

vouchers of employees paid by the disbursing clerk of the Tren.sury 

Department; 1,400 bills of special employees, informers, etc.; and 

10,250 bills for miseelllllleous expenses. 

OFFICE ACCOUNTS AXD PROCEDURE DIVISION. 

Trus division has charge of tho office procedure and aceounting 

methods in collectors' ofIiees, as well u.s the auditing of :ill revenue 

u.ceounts of collectors. 

One of the outstanding accomplishments of this division during the 

fIscal yeur was the transfer of eolleetion districts from outgoing to 

incommg collectors. FI'om April 1 to .July 1, 1921, 13 new collectors 

were inducted into offlee, while during the fiscnl year ended June 30, 

1922, 49 new colleetors were inst:illed, making a total of 62.new 

colleetors iuducted into oJfiee in n, period of 15 months. 

An inventory of claims for abatement, credit, tUld refund was 

t,uken September 1, 1921, u,nd 60,362 claims were found to be on 

hand in collectors' offices upon wbich there had hecn DO a,ction. 

Steps were taken to rcmedy this condition, and on June 30, 1922, 

there wcre but 15,764 claims in collectors' offices, u, rednction of 

44,598, not.withstundin9. that during this period collectors received 

238,257 claIms. .From :::,eptcmber 1, 1921, to June 30,1922,282,855 

claims were actulllly tmnsmitted to the bureuu by collectors. 

The prompt deposit of collections with li'ederul reserve banks and 

other Government depositories hilS received careful a,t.(,ention tUld tax 

collections have been made immccliu,tely available to meet outstuuding certificates of indebtedness. 'Vhen necessary, the accounting 

system hilS been modified so u.s to meet existing conditions Ilnd the 

fiseul trunsactions of collectors' offices are being handled in an cfIieicnt 

Iwd business-like munner. The exn.mining and auditing work in the 

bureau incident to collectors' revenue Ilccounts has becn kept curwithin the reqrrired time. 

Because of the abolishment of the office of the supervisor of eolleetors' offices, and the creation of the new unit known as the 

"Accounts tUld Collections Unit," those field employees formerly 

designated a!i "ussistant super,isors of collectors' offices" ure now 

designated "super,isors of accounts and collections." This mohile 

force is eoustantly visiting collectors' offices and assisting in problems

Of office manU,{Tement and accounting. Their services have been 

utilized partic;Jur1:r. in exn.mining aceounts in order that thcre may 

be complete rcconClliation betwcen the accounts of the ('ollectors and 

their liability as reflected by tbe bureau's records. The need of a 

force of mobile employees thoroughly familiar with the work and 

needs of a collect,ion dist.rict hl1s hecn satisfactorily demonstrated 

during the past fiscal year, when so many new collectors were 

inducted into OffIce. 

STAMP DIVISIOX. 

The Stamp Division is charged witb the responsibilities incident 

to the rcceipt and distribution of internal-revenue stamps. Approximately seven hundred different kinds and denominations comprising 

upward of 1,300,000,000 stamps is an average current stock supply. 

During the fiscal year a total of 6,264,697,607 sttUnps of an aggregate 

money yuIuc of $413,864,005.13 were issued for sale to the public 

through collectors of interlllLI revenue and the Post Office Department. 

Durin$' the yeur stamps were returned by collectors and the Postmaster lieneraland credited in their accounts to the value of $50,992,. 

154.83. These were of various kinds and denominations, including 

partly nsed books from outgoing collectors and stamps mll.de obsolete 

by legislation. 

COC'>CLUSION. 

Since the consolidl1tion of the Office of the Supervisor of Collectors 

Offices and Accounts Unit, there has been effected a saving of $48,710 

in the aunnal salary mte of this nnit. It is believed that furtber 

economy iu the mutter of pcrsonnel may be effected. Notwithstandipg this reduction in personuel, and resultant saving in salary 

cost, the work of the unit is practically current. . 

PROHIBITION UNIT. 

. During the fisel11 yerrr ended June 30, 1922, a complete reorganizatIOn of the u,cti,ities of the Prohibition Unit was effecte(l, whICh has 

resulted in hamUing the work of the unit more efEieientlv and 

expeditiously. ­

The office of the head of the executive division has been discon­ tin~e.d, nlso the office of field supervisor, and the duties of these 

pOSItIOns ussUIned by the Assistant Prohibition Commissioner. 

'l'~e position of supervisinO' Federal prohibition agent has been abohshed~ and permissive and enforcemeut work under the national 

p!,ohibition u,ct hus beeu combined in the offices of State prohibition 

dU'eetors. The supervising Federul prohibition agents formerly had 

eha....6e of enforcement work, leaving the pcnnisslve felltures to be 

Bupervised by the State prohibition directors. 'l'his change has 
~8 I'..EPORT OF COMlIIISSIONEIt OF INTEItXAL REVENUE. 

elimina.ted duplication ofwork and has simplified grehtly t.he cOJTy1ng 

into effeet of the provisions of the nutional prohibition oet. 

Th£l law forces of the unit have been combined in the office of the 

counsel for the Prohibition Unit, which office hos two brlUlches, the 

division of interprete.tian and the division 'of litigation. 

A mobile_force of general prohibition agents workin!; under the 

immediate supervision of 18 divisionol ehiefs and directed from Washin~ton through the chief, general rrohibition agents, has been 

~tablisp-ed ~nd hus proved a valuabl~ .f~ctor in supprcss~~ viol'l-' 

tIOns 01 the law. These general prohlbltlOD 'UO"ents work mocpend­

£lotly of the State ,prohibitlOll directors and are ~ssigned to important 

special cuses. 

The audit and stll.tisticB division hus been reorlJ'anizoo llnd is 'knoW11 

as the audit division, to whieh haB been tranJerred the assessment 

section, the -claims section, iLnd the ('ompromise section of the fanner 

legal division. 

A nurcotic division as an entity -has .been established to hundle all 

phuses of the enforcement of the Hll.n'ison Nareotic Act, this division 

being in 'lieu of the ,nareotie se"ction of the formel' legal division, 'the 

narcot,ic returns sectiol) of the former audit and statistics division, 

and the office of.. the narcotic field supervisor. ,­ _. T4e divisions ;compris~ the Prohtbition Uni.t. u.re now' as foHows: 

, Office of the Federal Prohibition Commii'lSion(~l'. " 

Offiee of the Assistant Prohibit,ion Commissioner, 

. Office of ,counsel. :.~ ,. - ;. 

(I Division ·of.in~erpretaLion.

. ,'Division.-of.litigatiop.... " J .j 

_Office of chief, general prohibition agents. 

Narcotic division. 

Permit division. 

Indusu-ial alcohol dnd ehemic"t division. 

Audit division. 

, " 

" 

_Every effort has been made to reduce the number of counterfeit 

and forged \vitbdrawill pet'mits and physicians' :prescripti9n blnnks. 

A new; withdrawal permit Bnd II Dew physicians prescription blank 

have been designed,and put in'to usc. ' 

A -requirement has been put into elIect thut pennits to purchase 

coyering interstate shipments of intoxicating liquor, mcluding 

alcohol, shall be couiitCl"Signed by the prohibition director of the 

State in which the distillery or warebonse from which such shipments 

are removed is located, thus fumishing a director full knowledge of 

all "liquor transactions ",-ithin his State. - , A campll.ign 'has been conducted to disoourall"e trunsportation of 

intoxicatmg liquor by automobile trnck_ Re~lations have been 

issued t.o the effect thut ull shipments of liquor, both interstate and 

illtro.:;;t-ato, shall be, as 'far as practicable, by railroad, express, or boat, 

rather than by truck, the means of tr:mspOl't-ution being sJ?ecified onthe withdrawal permit. Tbe regullltions provide thllt slllpmeut by 

truck shall ordinarily be permitted only where the .endor and vendee 

ure in rew;onably close proximity and the fllcilitie."i for trunsportlltion 

by railroad, express, or boat are inadequate. _The vendor or other 

person authori~ed 1,0 furnish the liquor 15 reqmred to make delivery 

only to a ct\JTier of 1,he chu.rl1cter indicated by the permit. 

r 

REPORT OF GOMMISSlONER OF INTEHNAL REVENUE•• 29 

The Virgin lsIunds have been added to the territory under the 

jurisdietion of the Federal prohibition director for Porto Rico. 

'1'here iB now a Fedcrnl prohibition direetor for eileh State in the 

Union, one for Alilskll, one for HllWUll, and one for Porto Rico and 

the Vi.rgin lslnnds_ 

There has been u reduction of 8170...000 in the amount paid for rent 

of offices and storil/{e space during the fiscal year just ended. 'I'his 

has been accomplished through seeming more reusonuhle rates of 

rental and the moving of seized property from eOITImer~ill warehouses to Governmeut warehouses, and throug!). the destruction and 

disposition of seized liquors :' , 

The nnruher of employees in the unLt in Wasmn,gton-increllSed from 

503 at the be~~ng of the iiscill year to 596,ll.t the dose of the year'. 

In the field aUl'ing that time the force has increased from 1,818 to 

2,881. The totill force of the' unit has, therefore, increased from 

2,321 to 3,477 in the pust iis~al ye~r. ' Tl~e totl).l pay r.oll of the nni~ 'I' !i I 

on June 30,1'922, was $0,045,073, au increase of ~2,015,943,oyer that 

of June 30, 1921 , ",. ,-I' 

Durinll" the year 3,332,271 pieces of mail pussed through .the section of muil ~ontroL ' . . - , , '. .. 

" I ' . I _ ,J .~

OFFICE OF COlJN~EL OF ~J.lOJ;I1.BlTION(OInT. ,r, 

D'iv·,Wn- oj interprctation.-This divisio~.ad vises tlle lPro~bition
 

Commi.ssioner llnd the Assistant Prohibition Commissioner and the
 

various di.isions of the unit in matters referred to' it 'and cop.ducts
 

the library of the unit. Written opinions have been 'rendered on
 

numerous qucStiOllS fonnally referred with request for ruling, and
 

informnl opmions have ulso Qeen rep.dered in conferences at which
 

represcnti)ti\-es of the division have becn present. The rniscelllrncotul
 

correspondenee of the nnit on matters invoh-ing W.terpreto.t-ioll of tlle
 

liquor ond nareotie laws and, reguIutioJ;ls, has also been htilldled in
 

thls divisioQ, The majority of the Treasury deeisions, mimeographs,
 

and circulars issued by the unit have beenJ'repured in this division
 

and sneh regulations as have been prepui'e in othet' divisions have
 

been reviewed here. The cOUlpilatIOn of prohibition and internB.!.­


reveuue la,ws affecting liquor has been revised. Several bills rind
 

umendments to bills have been.!'reparcd at the request, of members
 

and committees of Congress, un other assistanee has been rendered
 ~islative committees considerin,-,. varions bills, particularly the
 

vnllis-Cumpbell Act, t,he revenue'" act of 1921, and the tariff hill.
 

All elaims and offem in compromise have been reviewed in this
 

1

di'ision. ..
 

Divi.s'ion oj lit'igatwn.-This division handles, in conjunction with
 

tbe :profer court officiuls, all matters relating to the prosecution of
 

crimma ond civil eases arising undt.\r the national prohibition act.
 

A policy of closer coopcmtion with the various United States attor­


neys throughout the country was cstablish~d during the year.
 N"~erous criminal informations and indictments, briefs, bills in
 

eqUIty, and search warrllnts have been drawn and letters wl'itten
 

requesting the institution of proceedings on bonds, all with a view
 

ot aidlng United States attorneys and assuring speedy and successful
 

prosecutIOn in the more important cases. Attorneys from this divi­


sion htlVe visited the ofIices of United States Ilttomeys in vll.rious
 
30 REPORT OF COM1>USSI010:R O:F INTERKAL REygNUE. 

dist-riots and assisted in the preparEd·ion and triul of numerous cases 

inYolving vioillt.ions of the national prohibition aet upon the request 

of tbe Unit.ed States 8.ttomeys and with t.he eonsent and appro1"al of 

t,hc Department of Justice. 

On Non>mbcr 23, 1921 tho Willis-Campbell Act was approved 

supplemonting !:.he national prohibition act. This new act prohibits 

the dispensing of mnIt liqnors on physieiuns' prescriptions and prohibits fbe further importation and manwneture of distilled spirits, 

except, alcohol, until the quantities in t.his country are reduced to an 

amount which, in the opiuion of the Commissioner, is insufficient for 

any but lawful uses. Iioportlltions not ll1ready in transit by November 23, 1921, hayc been prohibited by this act. 

Snits were instituted oy the followin~ nllmed companies to test 

the constitutionnlity of the Willis-Camptlell Act: 

The Falstnff Corporation v. Wm. H. AJlcn, Federal prohibition 

director, in the District Court of the United Stntes for the Eastern 

Distriot of Missouri. 

Piel Brothers v. Ralph A. DIlY, Federal prohibition director, in 

the District Court of the United States for the 'Eastern District of 

New York. ' 

Everards Brewing Company v. Ralp!I A. DIlY, Federal proJUbition 

director, in the District C"ourt of the United Sto.tcs for the Southern 

Di."trict of Now YOtk. 

: In eo.ch of the aboy.e-mentioned cases the contention of the Government" was sustllined and tho constitutionality of the WillisCampbell Act upheld. Briol's on all of these eases, upon which tho 

Unit-ed States attoIlleys based their argument, were prepared in this 

division. 

) 1'he number of nonbeverage CllSes involvino permit violations has 

materirJJy increased during ilie past year, nn::! criminal proseeutions 

have been successfully mnmtniDed npniust numerous permit holders. 

This is a result of a more ri~id entorcement ruther thnn increased 

violntions on the part of penTiit holders. . Initial steps haTe been taken to recover on forfeited bonds of permit,tees to the extent of $3,500,000, ' 

Upon the'issuo.ncc of Prohibition :Mimeograph 201, dated Angust 9, 

192], a decided improvement in the brewery situation was brought 

nbout. Since thllt date c.riminul iDfonnations, indietments, injnnctions, li.bels, and search wnrrauts iu b"cwery cases, with nll the mw..essary supporting affidavits, arcprepared in this unit Ilnd filed throngb 

the Department of Justice. This policy has pro,ed invalullble us a 

weapon in !:.he proper enforcement of the law. By means of this 

active asslstllnce lind cooperation the various United Stat-es attorneys are ennbled to mako much progrCS3 in the trials of eases, with 

a resuhino decrease in the number of cnses on their o,ercrowded 

wnrt docfets, as such procedure eliminates the gathering of evidence 

and the preparing of the necessary legal papers by them. Before 

t,hc adoption of the policy above mentwned at least 40 per cent of 

t,be brewers who were detected violating the law were reported for n 

.second ofrensc. In approximately 50 cuses handled under t,he new 

policy only 2 compullics hll,ve violated the law a second timo. 

While the number of reports in brewery cases have also inereased 

dutitlg the past yeM, th..i.s does not indicllto a disregnril of the law, 

REPORT Olo' CO:i\UIIS5JONER OF INTERNAL REVEN,UF.. 31 

but a more vigorous investigation of the activities of vioIat,ors. Thero 

are ulso severallo:~e wine CilSes pending. 

Thero IU'C npproXlllil1tely 500 cereal-beverage manufacturing plants 

in the United States. Ovor 200 of tbese plants have been reported durin~ the past 12 months for violations of law. Approximately 

125 01 them hllve been plaeed under seizure. ApproxLnIatcly 75 of 

such companies haV"e settled tbeircivilliahilities by compromise where 

the case arose prior to Angust 8, 1921. Those ar:i.sing sub.~oquent t,o 

said date were settled by a compromise of their civil habilities oiter 8. 

plell of guilty to the eriminal lOformation filed against them. The 

unit has refused to issue permits to some 48 brewers who hllV"e violated the law under permits pr-eviously issned, 

Approximntely $500,000 have been submitted as olfers in compromise of civillill.bilitie.s in brewery cases, and tho,t lUllount hus been 

pnid into tho Treasury. Some 38 of the largost compn.nics hu.ve 

entored pleus of guilty to the criminal eharges. There are now 

pending In the eourts cuses agairu;t approximntely 30 brewers. 

DUI'ing the_yenr the beverage section, which handles nIl COses 

involving the illicit mnnufaeture, sale, and uso of intoxicnt~ liquors, 

hIlS devoted much time to working out legul qnestions and questions 

of policy in the t.ype of co.ses enumerated, presented hy prohibition 

directors and United Stlltas attorneys throughout the country. 

In sevcrnl jurisdietions where the question of the disposn.l. of seized 

property wus a serious one libels ha.ve been prepared and forwnrdcd 

to the United States attorneys for filing. In this mllnnel' tho unit. 

hilS sncceeded in disposing of grent qnnnt,it-ies of contrll.baud liquor. 

Proceeds of tho snIe of liquor fit for medicinal purposes hns, ill the 

majority of the States, been more than u.mple to defray nll storago C-.'\:pcllses. 

OFFICE OF CIIlEF, GE~""ERAL PJlOIIlBITIO:?\, AGENTS. 

At tho end of the fisc~l 'y~ar 299 agents w~re assigned to duty on 

the force of g~neral prohIbItIOn I!?~nts. Durmg the year 2,036 casQS 

were reported by the generuJ pronibition agents, ce,:oring vjolution3 

of eyory nature. Tu.xes in the amount of 519,716,440.98 were 

l'cportred fOr assessment. The cases coYered inV"estigation of browerlCS, distilleries, holders of the various kinds of permits, us well as 

violations by the illegal manufacture, sale, transportation, importn.­ tiOl1, and exportation of intoxieating liquors. 

During the year a prohibition patrol service was orgllnized consisting of six boats oC the submarine chaser type, IlSSigned nt ....nrioull points ulong the Atlantic wast. These boats hllve proved

very effective in the suppression of smu<J'OlinJ:!. 

In addition, thore were placed on the lfr'eat""'Lakes five motor patrol 

bords which are capable of making 33 miles per hour. Theso,boats 

hll.Tll pro\"ed Tery effcctive in npprehE"nding liquor smuggled from 

CIllHlda. 

XAROOTIC DIVISION. 

On June 30, 1922, 516 persons were registered under tho Harrison 

nnrcotic lllw, as amended, as importers and mlillwacturers, 2,467 as 

wholtlSnIo del'llers, 42,942 as retail deulers, 147,677 81:1 practitioners, and 

74,656 us dealers in aud mllliufllcturers of nnt,axed nareotic prepll.rll­ tions, the latter nwnber including registrants not requiroo. to pay, 

1,1 

I 

1111 

I
 
32 REPORT OF COMMISSIONER OF TNTERNAL URYERUE. 

'recial t.flX by reason of paying another tax under the act, or a totid 

o 268,258 registl'll,tions. (For l'egistrutions by States, see p. 128.) 

At the beginninCT of the year a total of 868,662 ounees of imported 

taxuble narcotic :irugs of all kinds wus in customs cnstody, and 

2,(j09,876 ounces were imported dnring the year, making a total uvuiluble qnnntity of 3,568,538 ounecs. Of this, 2,629,269 Ollllces \"ere 

v.-i.thdI"aVnl uurin'" the yeo,r for domestic consumption, and 540,287 

ounces were with~b..awn for export., leaving B. total of 392,163 ounces in 

customs custody at the cl~se of the yeul': Thero was an aggregate of 

5,016,808 ormces of nurcotIc drugs, bothm purcfoTIU and as part content of compounds and preparations, in the possession of manufacturers 

on July 1, 1921. Imports amounting to 3,169,556 onnees were with­

. drawn ond added to this quantity dnring the year, making a total of 

8,168,364 ounces. During tho year manufacturers exported 25,575 . ounces of this sl)pply or of the drugs derived therefrom tJll"ongh m(1nufactnring, and 1,419,044 onnees of like description were sold by them 

to domestie purchasers, leaving u total of 2,312,014 onnces in thc possession of mOJmfacturers on Jnne 30, 1922. A mathematical balance 

can not he pl'Odnced from the foregoing stlltement, as on alkaloid or 

derivative IS not the equivalent in weight of the drug from which it 

is obto.ined. tlll"ongh 0, manufaeturing process. (For s~atistics by 

cla~ses relative to illlports, st.oek, etc., see p. 120.) 

During the year ended Jnne 30, 1021, a total of 6,051 677 ounces of 

narcotic dmgs of all kinds was imported, while during the year ended 

June30, 1922, an aggreO'ateof 2,600,876 ouneeswas imported, adecrea.se 

.of 4,251,801 ounces. (~or statistics of imports hy countries, see p.130.) 

During the same periods50,055 ounees and40,l13 onnces,respectively, 

wcre exported, shmvi~ig a decrelLSe of 19,842 ounce.'>. (For stat.ist.ics 

of exports by eountrles, see p. 130.) The net aggregate quantity of 

pure dl1Igs of all kinds contamed in prodncts sold by lllanufacturers 

to domestie purchasers during the fiseal year 1921 l1Illonnted to 856,437 

ounces, and domestie sales of this deseription for the fiscal year 1922 

involve 1,419,044 ounces, or an inerease of 562,607 Qunces. (For 

statistics of domostic pnrehases by States, see p. 132, and for comparative statisbics by classes, see p. 129.) The drugs exportcd iuvolved 

587,312 taxable ounces of products and those sold to domestic pur­ .chasers 6,316,774 taxahle ounces. (Tu.x is paid hy stamps ·at the rate 

of 1 cent pel' ounce or' fraction thereof for the entire contents of each 

'po,ckage or bottle. A eomponnd or preparation containing a narcotic 

drug III a qnantity exceeding the sto,tutory exemption is tuxed the 

same as the pnre drug.) Manufacturers of exempt (nontaxable) narcotic preparations purchased 8,617 ounces of narcotic drugs, involvinrO' a total of 19,727. 

taxable ounees. (For sto,tisties of pnrehases 0 taxo.ble drngs by 

manufactUl·ill'8 of exempt prepurations, by States, see p. 134.) 

Officio.1s of the Federal and of Stllte, eounty, and mnnicipnl governments and institutions, who, as sueh, are exempt from registration o.Ild Ro,yment of tax nnder the Harrison Narcotic Act, pnrchnsed during the yeo.}' a total of 7,569 ounces of Dllrcotic drugs contained in stamped po.ckuges, amounti~ to 66,931 tllxable ounces. 

(For statist.ies of exempt officiuls' pnrchascs by Stat,es see p. 135.) 

During the year 0, total of 71,151 onnces of nllrcotic drugs and 

prepu.ratlODB cume into the poss{Qlion of the Govern.mont through 

REPORT OF COMMISSIONER OF INTERNAL REVENUE, 33 

enforcing the int.ernul revennc narcotic laws, an increase of 37,082 

onnces oV"er the previous year, durin$" which 34,069 Ollllces were 

ac(]nircd. (For detuile(l st.at.ist.ics by Classcs see p. 137.) 

At the heginning of the year 1,740 violations of • .10 Harrison 

N'll'cot.ic Act wcre pending against persons not. cntitlcd to registration nndel' the law, und n, tor,al of 5,168 violations against snch 

persons wus reported during the year. At, the beginning of the 

renr 1,381 violations of the law were pending agamst registered 

pcrsons. During the yeoI' penalties, imposed by "ection 3176 of the 

Hevised Statutes, as 11mendcd, w('.l'e assessed against 40,055 registered persons on account. of failUl'e to rcgist.er and PIlY special tax 

as required nndel' the Bct, ond 1,483 violations of tho law were rcported dnring the year which involved other cbarges of greater significonce. Accordingly, 11 iotal of 6,908 violations accrucd dnrinO' , 

tbe yeaI' .uguinst. unre~istered persons and 42,910 violations of aIT 

kinds agaInst regIsterea persons. 

Of the nnregistered persons charged with violations of the law, 

2,945 were convicted, 199 were acqnitted, 17 submitted IlCccptahle offers in compromisc of their liabilit.y, 693 cases were 

dropped, and 3,054 cases werc pending tit the close of t.he year. Of 

the eases l~ccruin~ agnllst regIstered persons, colledion of specific 

penllHy ",rus made in 40,055 ctlse~, 159 persons wp.re convicted, 

33 were acqnitted, 498 submittcd lLcceptahle offers in cumpromise of thcir liability, 254 cases were droppcd, ond 1,920 cases 

were pendin~ Itt the close of the yellr. (For statistics hy States 

relutiyc to VIolations see p. 138.) 

At t.he beginning of Lhe year 124 cascs of violations of tho ad 

of January 17, 1!H4, regulating the Inflnofl1cr,ure of smoki.ug opium, 

were pending and 50 cases were rcported doring the year, or a 

totlll of 174 violut.ions. Dnring the year 27 persons were convicted, 1 was u,cqnitt.ed, 32 C3S0S were dropped, and 114 violations 

were pendinO" o,t the close of the fiscal yeur.' 

A t,otal of 3,104 convict,ions ondcr the internal revenue narcotic 

laws WI1S had for which thc courts imposed sentences aggr"egating 

2,814 years, 3 mont.hs, and 20 days, and fines amount.ing to, 

S204..05!J. A tot.nl of 515 Cl1ses was compromised, the Ilggregate

amount, collect,cd being S55,640. 

:\.t the beginning of the ycur t,}Hl narcotic field force consistcd of 

1:)7 ngents and inspectors, which number was increasod to 176 

ngents and inspectors in tJlC service on Jnnc 30, 1922. 

.Dl.lring the YCllr ended .Jone 30, 1921, 1L total of 4,014 cases of 

cflmmal charadeI' wem report,ed, whereas during the last fiscul ;.' ycnr 6,651 snch cuses were reported. An incrCllse of 2,637 cuses 

OWl' the previollii real' is to bc noted, indicutrnfT a more effect,ive 

opera.~iqn of the field force I1nd morc efficient m~ans for disclosing YlOlntlOns of the law. 

Monthly retUl'IlS of sl1lC>1, etc., rendered by importers, manu­ ~ncturen;, lLnd wholesnle denIers afford means not only for con trollmg the manufuctnre ond sule of narcotics bnt olso for a systemntic 

scrutinizing of ull pnrchuscs. In so fnr as possible with the present 

foree, eyery persoIl, the nggreg'lte of whose purchuses hus appeared 

excessive, hilS becn invest,iglltcd. An abstmct system arranged in 

connection with tbe nudit 'of the monthly returns for apprehending 

1,1023"-2'2--3 
34 REPORT OJ.' COMM:ISSiO~I,:r. OJ<' INTERNAL REVENUE. 

such purchasers hilS been irultaUcd whieh results in directing the inSpflct.wns and in..-esti~:,t.ions of l'cgistC'l'ed persons most cssentilll to 

thilt flspeet of the en.torcement (If the ItlW. Greater economy in the 

operati()n 0:£.111e field force in making inSpcf~tions is [llso thereby 

afforded. Although the gre~lt incrcilse in the numher of cuses report,ed is lllrgely dne to increased activity of field officers, it is the 

unfluimous opinion of these officers thllt the quantity of drugs 

smuggled into the United States during the past yeur was l:.ll'gely 

in excess of the illegnl importation dlll'mg tho previous year. 

The genera) il ttitude of the courts to'\'fil'd yiolo.tors of the nlllTlIt.ic 

hws is refleeted in the fact thut 3,104 com'ictions WCl'e hud during 

the year mdcd June 30, 1922, whereus only 1,583 convictions were 

obtliined during the fiscal ycnI' 1921. 

The eo11ections under the nurcotic laws for the fisclll ycar cnded 

June 30, 1922, were $1,269,039.90, an increase .of $98,748.58 oycr 

the collcctions for the previous yetlr, which were $1,170,291.32. 

PRR1I111' VIYJSIQN. 

The functions of the pcrmit di\'"1sion are us fo11o",,'s: The iSSlll1I1Ce 

of perrhits for nse of iiJ.toxicu.ting liquor undl;',l' the natiOIllll prohibitIOn act, ineluding the importution and exporta.tion of the samc 

,(the division does not issue permits to transport liquor or to prescribe liquor);. the pilssing upon all nonbevemge bonds submitted 

in snpport of nonbevemge permils under the national prohibition 

net to ilsccrtllin whether bonds are properly executed; tbe rcnewal of 

all nonbeverag'1 permits which ]wn1 becn outstnnding for one year; 

establishing st.andards for medicinal prepumtions, toilet preparu.­

tions nnd extracts. . , A new seetion was created in this division in Jannary, 1922, for 

thc purpose of checking thc withdrawals, as shovtn on Forms 14lo-A, 

witli the amount allowed on the basic permits. Any irregularities 

found ?~' sueh checking nrc immediately tuken pp with the proper 

lluthontIes. 

Special hearin~s in nnrnerous revocation proceedings in Illinois, 

Ohio, and New York, ilml investigations of applicants for busic permits, were condueted hy this diVIsion during the Ycar. The numb[~r of bonds cxecuted during the year was 60,147." 

The following table shows the numbcr and classes of permits 

issued dUl'ing the fiseal year: 

Renewals. ?\ew. 

.ro oM 

n pennJlS, wholesale druggists, bondoo WerehOU3es, free warehouses, "I.orage 

A pennJts, tomanulacture" , ', , ", " 

warehouses ", · ", " '' ', .. m

C 1,314 permit" to tran,port (issuoo anol. renewed by Stale prohibitian <tiredor") . "" M

• Special ttallip<>rt , , ' , " " ,. , n permits, to Import and use, , ,. . , . Epermit<,loimportandsclL, " . ., " g~~~~~:;~:~~L;ridseii::::::::::::::::::::::::::::::::::::::::: "' H 

I permits, 

permits, touse to use and (IntOXicating selL _, liquors ' -, for mannfacturing , , PUrl,e,"s). ,. 'H;~'I"''''il\:~~ 4-1,341; 

K pennJt><, to numulllCture vincgar and to produce intexi""Ung liquor lor con­ vcrsi'mJnte same " " ' ' ', , . 

J ponnJts, to pre",rl!>e (i""ued and renewod by Stato prohibition directors) ... ,. , 

m 1~2

1- permi.ts, to operate dealcoh.olizJng plants " ' ',.,.. I" ro :17 N peflIDls, to procure alcoholic preparations ' .•.. ' , ", . 

Rl~~id.i'~is \~f,';."il~Cti-o~:t~'. , ,f:' .t~~, :ur~~. ol::~U~i.~~.:~.~~t.'. ~~~~: .~:~Cll

REPORT OF COMMISSIOXER 0.1-' fNl'I::R:\" AI. P.I·:YEKUE. 35 

r~rmiUl rr]\·oked •.. ,...... . . 159 

R<ln'lwal al'plicotio1l3 fli~rl'r<)'oo ' .. ') 001 

N",w appll<;al-iQn~ Ji.sappr'lved., .. _ . 2: OJ8 

P<.JtmiUl (;anc~I(1(I. BlIr<.Jr>J<l<l~d. BUrrendcroo. and recallc,l.. :l.6n 

Activl;l pcn<u16 Lst;uml in W:;J,f;him;toll, D. C............ . ....
 8'),731. T'llal (JUt~talLding penniUl, indu,[in.!l theilll i~~u('d by S~t~ VrohiLit.ion 

Jjr~t()nI....... '-" ,............. ]:JJ,:~O.1

IXDUSl.'RIAL J\LCOIIOL AKn CIIf'MICAL nrnsIOX. 

This diyisilln comlueLs the ehemiettl wllrk ()f the BUl'ellU of Internal 

Rcyenue in Wllshing:ton flnd in the lield twd administers the proyisilms l,f Tit.le III of I,he D11tionj\1 prohibit.ion tid. It ,lIsa admmlst,er::: eerblin features of the generlll intelTlul revenue lttws !'dtlting to 

htlnded wllrelllmses, ",tIJrl'lkeeper-gnuger IIssignme.Hts. lind ot.her miseollaneous items, under Regillations Nos. 7 nnd 30. 

Ohwmurd ,ql:(;{ion.-Dliring the l?ast "flllr the chcmist st:ltioned "t 

Dellver, Colo., wa::: trnnsferred to San Pmneis.co on llCCllunt of ll.ddiI,ional work iI.t the hlst-nnmed point.. A lttbomtory has bf:en instllllell 

in the Fe<1eml Building ttt, Bufl:'ulo, N. Y., Ilml. sLeps hnye been 

taken t.o e",t'llhlish 11l1)()l'Htories ut Philndelphifl, Pu., l\Jld Boston, 

Mass., on ilecount of the 5tel1<1il." incl"Cflsiug field work in conneetion 

with t.he administratilJD of the national prohihition llet. Inermlsed 

l1('.tivit.v of t.he .field officers or the hurenll I'llS reJlectcd itself in the 

inerepsed numher of samples. examined in the ..luh?mtories during 

the 11scal yeo!". In the Wilshington laborntory 2!),320 s3mpl~s wcre 

ollolyzed. an inere:l.se Ilf !),63!l o,'er the number Ilnlllyzed durmg the 

prel:eding yenr; in the hrnnel1 ltlbomtories 34,387 samples were 

flnulrzed dllring the fiSClll yellr 1022, on increase of 14,5!)3 o,er the 

number ollnlvzed during J921. . 

There lms 'bClen tt wnsillemble increase in the attendllJlce of chemists at cl'urt, fl tlltal of 1,04G days hilying heen spent by members 

of t,his division in nttendance iI,t eourt us expert witnesses and in 

speeiul field investigutions where ii, tcchniclll assistunt was needed. 

The Washington labOl.,ut.orlT hilS worked under' ii, decided hllndicap during the lllst six mont 1S on a,ccouut of the alterutiolls being 

made on the fourth floor of the Treasury Bnilding, hut in spitc of 

this handieil.p thc entire chemicn.l work is currcnt: 

Indwl.ria1 alcohol scclion.-The work of this section, which administers Regulations No. 61, dra:y,Jl uudcr 'ritle III of the nlltional 

prohibition iI,Ct, has chllngwl '-"ery litr,}e in Chlll'll.Cter durin". tIlC yClar, 

wit.h the exccption of the t.ransfer of the work pertaining to the 

90-duX tax-pil,id alcohol pelmits to the Pelmit Division. 

At the elose of the last nscal ~ycHr them wcre 73 indusLrinl ulcohol 

plunts, 78 bonded wllrehouses, itnd 74 denaturing plants qnalified 

to operate for the production, st.orage, and dcnil.turntion of alcohol, 

respectiYely, nnder Title III of the national prohibition act. Durin<T 

the )'t'ur 9' illdnstrial alcohol plants, 10 houded wluchouses lind 12 

denaturing plil.nt.s w.1m estahlished, whilc G industrial uleohdl plant.s, 

8 bonded warehouses, anti 3 denaturing plants were discontinued 

resu1tina in a compuratively small net mcrcil,se oyer the numhe;' 

quulifieJ' on JunCl 30, 1921. For the proQuction of distilled spirits 

for nonbeverage purposes, other than 1l1cohol, them were operated 

during the yOUT 2 grain distilleries, 2 mIll distilleries, und 33 fruit 

distille.ries. 
-----

-----

r
 

REPORT OF COMMISSIONER Of INTERKAL RE'VENUE. 37 36 IlEPORT OF C()!lfi\Us..";IO~En OF ]!\TJ"l~KAL J:FY-"~ liB. 

UntIe!' Title III of Lhe nUliOTIlll Im,hilJil,ioll not 3,29"7 permits {()l' 

wit.hdl'il.w,ll (If tux-free' lll()o!wl werCl iS5UPl! during the fisclil yeoI' 

ended June 30, 1922, complu",d with 3,053 such permits issned during 

the fiseal }:Cll.l' clHled JUl:e 30, 1921. Th.c~·e wore ,tIso issned 26 permits covcrmg t:lx-fl'ec wlthdrf,wnls of SPIrits, other t.]um alcohol, hy 

tho United Stales under section 3464 of the Hevised Statutes. 

The lJUTIlhcl' of honded ill:,uuf'lduI'oI's llsing Sllccidlly denotured 

ulcohol Ilt the end or l1w fiscul year 1922 WllS 3,287, eompurt:tl with 

1,7Gl .such mll.nllflH~tUrl·rs at the end of the fiscal yeur 1921. Thl' 

U1creasc of 1,52G W:lS due to the qllolLficatiou of lnlln;v permittees 

heretofore m;ing pure alcohol. DUl'Ln~ the same period of time 67 

permits to use specially den;-~t.w'cd aleonol were revoked. 

A numher uf ehunges hav(\ occulTed during the yetH' \\-'jt.h resped 

to dist,illery houclf>d warehOll:'lCS, geneml lwnded warehouses, nud 

speci,ll bonded warehouses, such as discontinnanecs in whnlc or in 

purL du.e to the gradual reduction of l,he ~llllntities of (listilled spirits 

stored In warehouses of these (~laSSC5. These eh;-~n!!;c;; have resuJt.ed , 

In some reduet.ion iu the uumlJOI' uf :>torekceper-g[li.lgers assigned. 

AUDIT DIVISIOX. 

The audit division is ehllrged with t.he recording and tile considel'lihon of field officers' reports eunceming violutions of the nat,jonul 

prohibition neL, the Harrison Narcotic Act, and t.he internal mvcnue 

laws inYching, hoth civil and criminlll linhilities. In this division 

nIl eivillinbililies are determined in connection with cases involving 

violations; tlSSessmrmts flrc made nud fl,SSeS.5mCIl t lists preparell; lind 

ttll prohibition elnims lind compromises ,He handled. In the division are exumined lind audited ullreports and accoull L" whiell relatr~

to distilleries; general und spel;i'll honded Wllrehuu3es: industrinl 

/liid denatured fllcohol plauts; dClllers in lind manufacturers usin;! 

denatmeq alcohol; wineries, ht'Cweries, delllcollOlizing plnnls: liquor 

dispensed on physicians' preseriptions; wines for sucrument.:d purposos; liqu()l'S used in manufacturing llna compounding; ond liquors 

l"Ccei\'ed by physiei,ms, hospitalS, etc. 

At the he",inniil'~ of the fiscnl 'letH' tlt~l'e were 5,17,) report.s from 

fidd oIIieers ~\'llidthll,d not beC'll extlmined. Dming the yelLr 44,356 

I'~po.rts were received, ~4,944 were exumi.ne9 .s~lOwi,u~~ a~sessahle lill~

bl1ltles nnd 11,598 sho\\'1ng no i~sessable llublhtles. Llurmg t.he fiSCM 

yenr 3,4.51 offers in compromise we1'C aceepted and 2,179 offers 

rejected. 

.O/.wims.-On July 1, 1921, there were 8,728 claims pending, amount.­

ing to S20,41S,129S3. During the yenr 21,060 cluims were received, 

amountinO" to ~40,802,5'7G.63. Of the tot,al .on lUllld ,md rec('i~'ed

lhu'ing th~ ycar 22,332 were disposed of in tllC following monner: 

----,.'~-'----' -----­ I Olci"". Amount. 

--------------'-j--'-,-;;I S'. 71~.0l4. IlO Relun,ls.. ,\baleman(., 6,1;1>2 lJ,~5<I.317.ob

Unoollc",,'ilJb. _'........ 14,lJ»I.
 n,~l",1I1ll."'-,

'l'oloL . . ...'-.' ""', 1 :n,:J:\2 j 4H,141.~<ll,311

-- ,--­

I
 

I
, 

I
 

At the end of t,he fisc:u year t.here we,re 7,4fi() dn,im" on lmnd, 

amonnt.ing to $20,208,424.60. ' 

J)j,8t"ilh'a."P';'rit8.~During the Iiscul yenr ended June 30, H122, there 

were produced 79,906,101.,51 proof gallons of alcohol, tl deCl"E';l:';e of 

5,162,674.82 proof gnllons \.:ompll.l'ell ";"-it.h the qllant.ity prodnce([ during the preeeding 11"Cll1 yellr. 

There were withdnn\ll from wllreho\lsc on pll-,vment of t.lIX 

16,363,301.S5 proof gallons of alcohol, llnd there WNe withdmwn for 

tllx-free pUTJloses, indndinl:? withdrawllis for denntnmLion, for expol'[" 

und for usc of tho United St,llteS, hospitllls, lllhoratories, l~olkges,

and othcr edu\.:ationlll institutions, 11 tot-Ill of (':3,147,767.:22 procf gulIons of llleoh01 

There we.re withdmwn, tax pu.idJ fNm distillery, O"eneml find special bonder] warehouses 2,724,363.4 t',l'X'lhle gallons ()1 distilled spin\.s 

(including brll,ndy) other than aleohol, II deereasc of 6,352,'782,1 :;,\1­

Ions compnred with the quantity withdl"llwn tax paid during t.lte 

prel~eding yeilJ'. 

The act· milking Il-ppropriahons for the 'I'rcusury Department for 

dle fi."elll yen.}' ending June 30,1933, contains f\. provisiurl giving the 

Commissi()ner of Internal Revonw;) nuthority to eoncontrute into II 

smull unmber of wllJ'ellOnses ll,ll distilled spirits at. present stl)n~d in 

distillm)', geneml lmd spC'cinl handed wnrehonse,,;, and provides t,hat 

disjj}]ed spirits may he bottled in bond in any jntenllll-revenfi(~

handed \...·arehouse hefore tllX payment flS well as nIter I,ax payment,. 

Hel-,~1l1utions h;we been issued 'pUrSU1l1tt t,l thi~ provision of law which 

will efIeet a brgc saving in money and render the spirit." more seew'c 

from loss hy theft, cflSnlllty, le'lkuge, tmd evaporation, and will m~ltel'iully Il.'>sist the depart-menlo in preventing withdmwal;; (}n fn\lldulent permits. 

Effect,iv8 July 1, 1922, only one sBt, of reports lllld f\.ceounts were 

Tequired for dist,iller)', general and :'lpecilll bonded wnrehouses, illstead of three sds as henltofore requir·cd. This will effect a lnrge 

saving in tho number of forms to he handled und will eause 'l COI'­

rcspllnding reduct-ion in the number of clerks, 

['en;fJ.l beverrlges.-During the fiscal yellr ended Juno 3D, )9:12, 

there were 550 denle\lholizin~ phmts in operlltion, eomr,il.red with 

454 sneh plants in opcmtion during the preceding vear. fbt'fe were 

1913,781,781 gfll10ns of ccrell.l be.-ernges produced during the pasl, 

yem', a decren."e of 89,044,049 gallons Ullder the qUllntit}r prodlll'pd 

duriug the preceding yenr. 

Deuul'ured alcohoL--During t-he fiscn1 year 1922 there were wit.hdrllv.n froIU hond, free of t,a,x, f9r denaturation 59,549,911).6 proof gallous of alcohol ;1.nd rUIn, aglllllst, 38,812,1~8.7 proof gtlllons wlthdmwn for tills plll'po;;e during tlu~ previous yenr.' 

l~here were33,:H5, 747.91 winep.ullons of denlltlll'ed i!lcohol prodneed 

durma tho pust fisenl yenr, of whlch 113,193,52;:1.60 wme O"[lHon;; 'were 

compfolcly denalUl"Cd fmd 17,152,224.:-n wi~Le g,dlon;; wZ.re speeilLIly 

deuat.w·ed', compared v.1th 22,388,824.92 wille gllHnn.s (If denatured 

ulcobol Rroducpd dnring the previous fiscal year, of 'which 12,39?,~

595.02 '\\'lne gf,llons were complet,ely dentlhrred and 8,990,229.90 wino 

go.llons werCl speomlly dCllltt·ured. 

'Wines (l7I,d cord'ials.-Revenue from tnxes un wines sud cordiuls 

dUl'ing the fiseal year 1\)22 amounted to $1,306,249.72 compared ,yith 
38 nEPORT OF CO"\fMISSIONER OF INTl'lRNAL REVEN"UE. 

52,001,779.87 in 1921, $4,017,596.82 in 1920, $10,521,609.14 in 1919, 

89,124,368.56 in HU8, Ilnd $5,164,075.03 in 1917. 

The total production of wine amounted to 5,827,917.90 I;ullons dming the fiscal year ended June 30, 1922. Of this quantity of -w-1ne 

2,791,971.50 uullou8, having not over 14 per cent alcoholic content, 

were fortifiet'·witb bm.ndy, lmd 3,194,516.81 gullons of sweet winos 

were prodnced therefrom, of which 5,l:37.18 gallons had not over 14 

per cent, 3,127,3ll5.75 had over 14 bnt not over 21 per cent, llnd 

61,1)93.88 gllllons over 21 but not over 34 per (;ent alcoholic content. 

ThequlLnt:.iLy of v..:ines removed on paVllwnt of tax for medicinal and 

sll.cranicntal purposes dnrinu the fiscal :rear amounted to 3,014,36-4.88 

gallons, of which 1,170,IG4~13 gallons bud not. over 14 p~r cent and 

1,844,200.75 gulIoM had over 14 but not over 21 per cent alcoholic 

contpnt. 

On June 30,1922, there were 27,069,539.90 gallons of wine on hand 

a(. bonded wineries und "torerooIUS, of which 19,105,926.30 gBHom; 

hlld not over 14 per cent, 7,B41/HH.60 gullons had over 14 bnt not 

over 21 rer cent, llnd 22,249 {l"UUUIIS had over 21 but not over 24 per 

cent alcoholic content, cOlllp~l'ed with 27,G04,SBS.76 gnllons on hnnd 

June 30, 1921, of which :?0,278,912.60 gallons had not over 14 per 

c.ent, 7,075,966.80 gnllons had oyer 14 but not over 21 pCI' Cf'.llt, and 

250,019.36 gallons had uver 21 but not over' 24 per cent· ulcoholic 

content. 

SOLICITOR OF INTERNAL REVENUE. 

The work uf the solicitor's office cmbraees the Wh'llf'. field of Federal taxation and lllll-y be snmmarized as cases in ",uit (eriInmal and 

civil); income llnd profits tax cases from the Income Tax Uuitj 

memonmcb from the Committee on AppeaL> and Reviewj estate; 

capital-stock and child-Iuhor tll.X questmlls; documentary, public 

utilitips, insurllllee, BiLles, occupatioIH11, bevcrage, luxury, touuecu, 

oleomll.rgarine, und speeial tuxes; the more important prollibition 

quc.'ltions; distilled spirit,s and nurcotics; accounts, supplics, equipment, leases, etc.; matkIf' rckrred by the cOimnissionerj nnd the 

considemtion, preparation, and redsion of Treasnry Decisious, uud 

of regulations, mi.J.neogmpll>l, WId other formal compilations. . 

CONFf;HEXC-,,= COAlMIITEE. 

Tbe conference committee, composed of the assist,ult solicitors, has 

continued to function with marked succe"s. Six huudred and eightynine Cll~e.. of consi<li;ruhlo i.J.nportaIlco werc di~posed of by this committee during the fisc III year endcd June 30; 1922. In ;1ddition omI 

hearings wurp grllntf'.d in G4 instances, wherein t,oxpllye,'B and their 

attorneys ;lppeDrcd in person before the eommif.tee to tll"glle the merits 

of their rpsppetin:: co"es. 

l~TE.RPR.lCTATIV.f; nnr IS10X I. 

'l'hcwork of lnterpreto.tive Division I may be sepamted into f.hree 

gcnel'lu classes. The first emhruces titf'. preporation ll.:nd revision of 

regulntions and Tl·Ctlsnr.r Deci",ioJls relating to income, excess-profit:>, 

and c.stu.le taxc.-;; the ;,eeond con'Jprise.s the preparation of law opinREPORT OF COMMISSIONER OF INTERNAL REVENUE. 39 

IOns, solicitor's opmlOns, and informal memOnl.lldll, and a revicw of 

such recollllllendutions and memornnda of the Committee on Ap.· 

pcals und Review as are submitt.ed to the solicitor, and of letters 

prepared. by .t!w In~ome Tux Uqit and; Estat.e Tax D~vision in which 

Iflformat.lOn IS furmshed f.axpa\yel'S wlth respect to Income, exee~sprofits, and estDte tliX returns;- the third relate;, to suggestions find 

technical assi$tance in the dmHin ", of contemplat.ed revenue legio:lfltion. The '''eeldy Bulletin l)f r. nternul Revenue Rnlings is submitted to this divislOn for review onrlapproval. 

During the past year the divisioll llssist~d in revising the internul 

revenue laws and in the tnclmical drofting of the revcnue net of 1921. 

It also offered suggestions and rendered assistl~m.;e in thtl teehnical 

drafting of the pNvisions of the China trade net, !'tIn, with referen~

to income f.axation, and the provisions of tlle Pl"llposcd merchant 

marine auf., 19~2, deilling with taxlltion. 

The lUO"f. e.x tRmive work undeI'tllken during the yelu' in connection 

with the 1'l':;ubtiollS \\-:\s the prepilmLion of Regullltions 62 under the 

income and cxcess-pl'ol-it.s tllX provisions of the revenue act of 1921 

and of :Regulations (,3 T,nder the estate-tux provisions of the aet. 

DU{1 to the many cbonges that were m;ltie in the income, excessprofits, find estate tax provisions of existing" low by the reyenue :Jef. 

of !'t121 t}le prepfil'ation of reuulations nnder the new aet involved 

exlwn.'ltive work ,vith referen~e to the interpretlltion of the mll-ny 

ncw sections. 

Extensivc rescfil'chcs hllve been mllde with reference to the folIOWnl{l": The proper t,reatment from the stondpoint both of the employc~ and thc corporation of stoek of the corporation given to cmployeM as a bonus; the upplication of the decision in the cllSe of 

Eisner v. M£l00mher to vllrious problems arising in 00lltHlet.ion with 

:-Jtock dividends; the interpretatIOn of the provision;; of the revenue 

lICt reqniring consolidn ted retumo: in the cm;e of 11Jriliflted corporaLious, and thp deterll1ination of the elements necessary to constItute 

affiliation; thc det.ennillut.ion of consolidabed inw;;ted capital of 

flffilin,ted eOlpomtion,:; the consideration of the tll"Xuhility of the income of a revocohle trust; the differentilltion hetween trusts and 

assoeiatioJ).s in yin"" of the case of Crocker v. Mfllley (:249 U. S. 223); 

the r(\ulizution of taxl~hle income wIlen stod.: or secW'ities UTI', exchnnged for other stock or ;;ecuritic;; in 00nncction with the reorganization, eonsolida~ion, .or J!ler€,cl'.of ,1 00rpC!l'lltion; t1.1e tllC\.ubilit~'( of 

trustee;'! lind r~cUlveffi m dissolut.JOn.: the effcct upou Invested capltlll 

of LILli reorgmnzation, consolidation, or merger of a corporation before 

01' aSter Murch 3, 1917,; the revision of reguilltions under section '23 

of the lllerchnnt mM'ine act, 1920. und the determination of the incidellc!l of State .m~heritance, sncel.'SSiOll, and IcgllcY ta~~,; for the pUI'­

pos~ .of o,,\;e,rtaInlllg hy whom such taxes are J~du0tlhle undcr tho 

deCISion of 1,11e Snpreme Conrt in the Cllse of U. S. v. \Voodwunl (256 U. S. (32). 

INTElll'ltETATIVl;: DIYISION II. 

Interpretative Division II po.ssns on qnestions of all interpretl1tive 

nature .).l·ising nnde.r the intl.'rnal re\Tcnue hlWS othur thlUl tbe laws 

relating to income ond estllt,e tuxes, and on M!millistrElti'·e matt~rs

of a legal nature otlltlr Hum litigation, distrilints, lmd punalt,ies. 

'fbis diVIsion also pl~sses OIl all compromiso cases, llIld reviews clilims 
40 REPORT OF UO.\IHISSIONER OF IN'TEllX.\L J11'\'HXllE. 

for ahatement, refund, and credit and cert.ific:ttes of O"Chl.SSessment 

iu certain cases. In the case of income tfl.XCS, only certificates of 

o"crussessment uncI ebiIllB involving more Hum 850,000 arc 1'8Yiewcd, 

unless the opinion of the solicitor hus been requested upon 11 cCl'tifiell.Ln 

or tl. claim involving a less amount, the limit upon such mattcrs having 

been increased from $.'),000 to $.50,000 during the Tea.r. In the clI,se 

of tuxes other than incolUl;l taxes, nll claims iIn'oIving amounts in 

excess of $.')00 are 1'8Yiewed. 

Thl;l work of tbe division steadily incrmlsed during the ycar. 

Despite the fact 1.·hat the limit in the case of income-tllx claims wus 

misl'd from $.5,000 to $50,000, the work of reviewing the certificates 

of ovomssessment and claims becllme greater. A smaller number 

of cbillls was received under the new procedure, but those thllt wel'e 

reeeived involved 8uch IJl.rge umounts Ilnd were of sueh complexity 

tImt, u grl'ater alllount of time \\'I1S n~guired for thcir review thau wa~s

l'ntjuired fllr t.}le renew of t.hose cases which were reccivcd- prior to 

t,he estllblishmlmt of t.he new daims proeedure. 

Dl1l'mg t,he year the division assisted in the pmparation <lnd revisiou of Regu1at.ions 8, 40, 4:1, 47, 48, 52,55,57,50, nnd G4. 

(;J\'lL ,llI\"1810:'\. 

Tho Civil Division, in cooperation .....,ith the DepJl.l'tment of Justice 

and Unit.ed Stat.es attornl\Ys oflkes, handles all civil inteI'mL!-t'CYellUl) 

cl~ns pmllling in the various Federal CI)urts. The CIlSOS includc the 

prosecution of suits by the United States to recover unpllid taxes, 

where the period for ussessment has expired, and thl;l defense oI suits 

brought by taxpuyers against collectors of intcrnal l'enHlue or the 

United States to recover taxes pllid undel' protesL and duress. ,"ViLile 

the United States attorneys are charged \\'iLh t.IJC responsibility for 

th.cse Cflses, the uttorneys of the Civil Division prepnl"e tl1e euses fOI" 

trIul both as to the facts and the law. They nssemble the nccessary 

evidence und fOIward it to the UniLed StaLes a.[.\,orneys, procure Lhe 

Ilttfmdallce of witnesses, prepare and forwllrd to the Unit.ed States 

uttorIley' a brief upon the law of the CuBC, and an attll1'J1ey of the division is present at the actunl triu.l to render any ncct:ssllry assistanee. 

In mllny instances Lhe Lrial of the case is, at the sU07gp"t.ion of Lhc 

United Stu(,es attoruey, hlilldled by Lhe att,orney of Lhe solicitor's 

office, In addition Lo these cases the Civil Division handll's all claims 

for unpaid taxes where the Laxp"lyer is in bllnkrupky ill" rl'l:civership 

proceedings hllve beou instituted, 

On July 1, 1921, thcre were pending in the Fmlt'nu el)nrts 915 eivil interual~revenue cuses (including banlu'uptey and receiverships), 

During the fiscal year oypr '2,000 now cnses \Hnl reeeivod llllll 841 

pcnding. c~ls.es w'(lre closed. Therefore, during th~ tiSC,t! year the work 

of the dIVISIOn more than doubled, and on June ,W, 19:n, there was a 

tot,a} of 2,400 pending cases, as follows: Civil crIses, 1,014; bankruptcy, 1,249; receiYerships, 137, 

Tho ci,'il cases, numbering] ,014, were dj\'ided as follows: Suits to 

bo instituted by the United States for Lho recovery of unpaid taxes, 

t.hc period for ussessmenL having l;lxpired,. 67i eo.ses pending iu the 

disLrieL courts, 531; C:IEms pending in the ClTeUlt courLs of appeal, 35; ca~es pendillg in the CO\lrL of Chdms, 215; {;ases pCIltling in Ihe 

Supreme Court, 7; cllses pending in court in which II. seLtlemenL may 

REPORT OF OOMMISSIOJ\'Ell 01<' INTERNAL J\EV.E:KUE. 41 

be eITect.ed, 99; cases iu which judgment hu.." been enLereu, pending 

filing of judgmenL claim for refund, 29; CuSfJS in which judgment hus 

bcen entered, judgment claim forwarded to the claims section for 

ullowunee and puyment, 27; miscellaneous Cll.ses, 4. 

Durin 07 t.he y(J,Lr civil intelTIul-rovenue C'lses decided by the courts 

were ,H; follows: COUl't of Cluims, I; disLnet courLs, Gl; CIrcuit courts 

of appedl, 27.: Supreme Court} 16; toto.ll05, Of these the following wen~ deeided for the GO\-l;lrnmont: District. courts, 41'; circuit court.s 

of appeal. 15; Supreme Court, 9; toLal 65; Iwd the followinl'l' were 

lost: District, eourts, 20; c.lreuit courts of :LppCtll, 12; Court of Cluim~, 1; Supreme Court, 7; t,ot'111 40. . 

The import-nut. cenLf!l"s of liti"ation in Lhe order of number of 

cases pending and alllounts iD\'~\'ed ure New York, Philudelphin, 

Boston, Chicago, Pittsburgh, Snn Franciseo, CleveltUld, and Bultimore. The SLut.es ......ith t.he larger number of bunkruptcy and 

reeei\~er8hip proecedings llTe, in t.he order n;lmed. New York, Illinois, 

Pennsylvania, Mnilsn.dmseUs, Texns, New Jersey, Michietan, Alabama, 

Tenne.~see, Missouri, 'Viseonsin, Virginin, Indiunlt, and Oregon, 

Amon" the import:mt decisions of the Supreme Court of the UniLed 

Stutcs v,.~cre Lhose lll,ldillg that the distributiou modo by the Ohio 

Oil Co. and the Prairie Oil & Gas Co. in the Y8fll' 1915 wus taxable 

as ineoffie L(, the stockholders; that the re~()r""aniz[l.tion and distrihut,jon during the year 1915 made by the E, I. dU Pont de Nemours 

Powder Co. in sLock of the E. I. du Pont de Nemours & Co. was 

ta:<l1b1e as income to the stockholders; that under the e"t:lto-Lux 

pr{wisions of the rcvenue aet of 191G bonds issUl~d hy;1. political 

!>ubdiYision of u Stute mllY be inclu(led in the gross est.nt,c l)f ;1. decedent wiLhout violating the Fedeml ConstiLutlon; that the speeiul 

tax on bankers imposed by the net of June 13, 1898, ineludes the 

eapital. surplus, und undividcd profits used in the banking husiuess, 

and where a trust company is enguged in severa.} businesses Lbe 

burdcn of proof is upon it to show a segrcgnLion und sepllrnt.ion of 

nssets noL uscd in Lhe bllnking business in order to Il-vOld tilxnLion 

upon iLs entire assets; thftt a suiL aguinsL a collector tll recover 

taxes alleged to ha \'e heeu erroneously assesscd lmd eollected must be 

broughL against the collector to whom the tux was puid nnd not, ,his 

successor in office at the time suit wus bl"OughL; thut the est,nt.e tax, 

'['iHe II of the revenue acL of 191G, is prospectiyc lind not. TeLrol1et.ive 

in operation, und ;1. transfcr in contemplntion of death made prior 

to the passagc of the act cun not be included in Lhe gross estllte of 

n decedent nor can a trust crented prior to Lhe pussu<'l"e of tIle nct 

he ineluded as fl, gift to Lake effeet in possession or enj~)']llant ut or 

ufter t.he death of the crenLor; dULL ft trust estate is noL tnxlLble as 

:lll cn,tity, and income held imd uecumubted hy a trustee for the ~PllP.fit of unborn 01' UllfLscertained heneficiaries is not subject 10 the 

lIlcume tax impofSed by the ueL of 1913, n.lthoneth such income is 

expressly snbject to tux under bLcr ineorne-tflX a~ts; that the childlabor kLX imposcd by the re\"enne act of 1918 is ullconstitutional; 

thaL injunction will lic Ilgninst the enfort:ement of the eolleeLion 

of the Lrading in fntnre tax, which was ulso declared uneonstiLutionul; 

thuL Lhe acquisition of a righL to snbscribe for sLoek is not income, 

hUL the sale or n right to suhscribe to ttddiLi'lnll( stock ill, un Ildnmce 

over IlIld Ahove t.}10 eosL is l,IL'u1ble income, us in the cuse of'Lhe sales 

of a cllpitnl 'l;;SeL lit II g,un. 
• 

42 REPORT OF COM1\:USSIONEU 0:1,' IN1.'ERNAL TIEVENUE.

AmaUD" the imp0l'trrllt decisions of the circuit comts of Ilppeal 

are the follm....ing; That the munition manufacturers' tux is imposed 

upon the husiness of IDllllufll.cturing aud is measured by the profits 

received from the "salo or disposItion" of munitions or parts of 

munitions, imd covers the profits received from work aud Illbor 

performed under Il. subletting contrrrct upon nncompleted "parts" 

of shells, which parts were subsequently completed and assemhled; 

that injunction will not lio against a calledor to l'estruin the collection of un estl\te tax within the ISO-duy period after the duo dute 

wheI:e the. comm~ssionel' has not extended the time for payment ~s

provIded m secblOll 40D of the rcvenue ad of 1918; that certam 

busincss orglmizations commonly lmown ~;; "Massachusetts trusts" 

are subject to capital-stock ta....'C as "!tssociatious" nnder tho provisions of the revenuc acts of 1916 and 1918; that lL mutuuJ insurance 

ussoci,tt.ion is tltxllble as an insurancc company and not entitled 

to exempt,ion under pardgraph (d) of section 504 of the revenue 

act of 1917, sincc the plnint,iff wus not a fraternal heneficiary soeiety, 

was not organized or operated exclusivoly for religions, charitable, 

scientific, or educational pUl'poses, und was not a "like orglmization of a purely local chafllctcr, the income of whieh consists 

solely of assessments, dues, and fees collected from membors for 

the sole purpose of meeting cxpenses"; that "sweet chocolate" 

is t!l.xable as "candy" nnder the provisions of Title IX, section 

900, of the revenue ad of 1918; that the Stute soldiers' honns tax 

imposed hy the Luws of Wisconsiu, 1919, "accrned" and was deductihlo for Fedeml income-tax purposes in the year W19 and did 

not" aCCI1Ie" in the yeur 1918, ulthough 1918 income was tho basis 

for computing the ilmount of thc tax payable; that expenses incuned 

in the caTe, feeding, breeding, and mal'keting of blooded horscs, 

and t,mnsportat,ion charges to various mcing centers were deductiblc bu.siness expensos under the provisions of thc income ta~ ltd 

of 1913; that a lilwyer who acted III one iustnnce as an execul.or is 

not snbject to the excess-profits tux imposed hy the re....cnue act 

of 1917 upon commissions received as such a-xecutor, since a single 

isolated activity of the ehuract.er of an executorship does not eoustitnte a trude, busioess, profession, or vocation within Lhe meauin~

of thc act; that a dividcnd declured prior to Mttrch 1, 1913, hut pfli(L 

thereafter is oot tilxable income of Lhe stockholder under the provisions of the income tllX of 1913" 

Among thc important cases decided bv the district. courts are thc 

following: The proper rule for determinln.s- the profit on the sale of 

stock which includes in paTt stock receive(t as a stock dividend; that 

undcr Titlc XII, section 1205, subdivision (c), of thc rcveIlIW act. of 

1917, taxes on hands of a corpora tion can taining coven ants agreeing to 

pay to hondholders interest at· a prescribed rnte ,vithout dcductiou of 

taxes eonstitnte income to tbe individuill to the extent of the taxes 

paid hy the corporfltioll; that t1 tob.acco w.'l.rehouseman, to whose 

pluce of husiness tob,1ceo plllIlters brmg Lheu' prodnet to be sold at 

auction 11Ild tobacco huyers attcnd to bid for tobn(:eo, is a hroker 

within the meaning of seetion 1001 of the l'evenue act of 1()18; that 

n. New York eorporation doing busiuess in nnd deriving its incoIlle 

from Porto Rico is subject to ,the income ttm] exccss-profits taxcs 

imposed by the revenue ucts of 1917 und 1918; that. It finding of fact 

by II. forIller Commissioner of Internal Ucvenue in asses~ing income 

REPORT OF COMMISSIONER OF TKTEnNAL REVENUE, 43 

tux is final hut not conclusive where a different qnestion is involved; 

that section 250 (d) of the revenne Itct of 1918, proyidinO" that lIO 

suit or proceeding for t.he eollection of nny income tax shaUbo hegun 

nfter the expiratIOn of five years from the date when the return was 

due 01' was mude, has no application in un action to reeover back il 

t,,,x ,paid under protest.; t.hut !1 hnilding and loan assoeiation organized under the laws of Ohio is not exempt from taxution under'the 

proyisions of section 231 (4) of the reveIlue act of 1918 where it 

makes loans to nonmembers, borrows from nonmen:tbers, reeeiYes 

d,\wsits t.o be withdl"a"''TI on demand or in time, and lacks the essentin ,chamcteristie of "mutuulity," since under these conditions it i, 

not a true huilding und loan association but performs the fuuotions 

of an ordinal')' s'lvmgs bunk; thllt the principle of constrnin~ taxing 

acts in favor of the taxp/l)'er and against the Goyernment aoes not 

apply wherc exemption from tilxn.tion is claimed, and t\ health llnd 

accident insurance company doing business throughout a St!lte is not 

a "like organi;,mtion of a pmely loe,tl chameter" within the meaning 

of p:lrn/:,'Taph 10 of section 11 of the reyenne Itet of 1916 find paragraph 10 of section 231 of the }'eyenue act of 1918; thnt under the 

excess-profits tax a corpomtion which traded suhstantially on its 

own a(:count aIld required capitul in tho conduct of its business is 

not cntitled to assessment nnder the provisions of scction 209 of the 

revenue act of 1917 which applied to hnsinesses hwnn~ "no investt'd 

cnpit,nl or not more than l1 nominlll eapitt\l," although the corporation did a large business by hnying und selling on commission; Uwt a 

corporation organized to purchtise land, construct a hotel, and to 

opemte, manuge, lease, mortgage, or sell the same, which bought 

bud, built il. hotoI, und lcal3ed It to an opemting corporation, received 

rents, added five stories to the hOld, nef;lotiat,cd loans to PllY for the 

improvemen t, was carrying on 01' doing busint'ss within the'meaniuO" 

of scction 38 of the corporation exeise tax of 1909; that the Federal 

estnt.e tax is constit.ntionul and where a widow C1lects to tteCeflt a provision m,\de" in lieu of dowel' propcrty }lassing nnder such pro­

'"ision should he included in the O"ro:;s estate of the decedent; that 

under the Fedcl"al estute tax acL tYle Nllw York transfer tax can not 

he t'lklln as ti (Iednction from tho gross esta[,e in determininO' the net 

estate s!1hject to tax; that a YOhmt.flr)' payment of int.erIlll,f-re\"t'nue 

taxes wIthont, 'protest proclnde~ 11, smt for rec~wery, seetHm.252 of t.be 

l'I?nnue !let ot 1918 not clulIlgmg or IIlO(tIJymg the estabhshed prlIlclple; that the eapitflJ-stoek tax is uot a property tfL.X but un exeise 

'lax imposC1ll upon the privileO"e of doing bUSllics; in eorporate form 

as 11 goi.ng cO~Ie~rn, and the Yfljno of this privilege includes fl'llIlChises, 

good 'nIl, e:ostlllg contracts, aud established bnsiness as well tiS the 

val,~le o~ Itll t:Ul~i~),le propeI'ty, l~:;s de~ts, thns in estimating th? Y/tlue 

of captt'l,l stock eleplCpts of mt,unglble Yulue should he consIdered; 

tlWL 11. decedenL, who IS hable for an meome tax to the daLe of deuth, 

aud Ius est,ate, whlCh pays an income tax npou incomc recei"ed by 

the estat,e llnd also an esl,ate tux, are two separll,to entit,ies aod diffcr-­

ont tttXpUyCffi, although nil three taxe:; [Ire pni{l by the executor out 

of the estnte, therefore the estate tax p'lid could not he deducted 

from tho pl'OSS iucome of the decedent for the period prior to dCIl,th. 

that a bolt which curries the ammunition used in connection with ~, mnchine gun j:; tllsable as a "part" 01' "llp\lendj](Te" under the 

munition Ilulnufucturel':'l tax imposed by Title I I of the revenue I\Ct 
44 m:POIlT OF CO:'lIMTSSTQXER OF IN'l'ERNAL TIEV"RJ"1JE. 

of Hl1G; that where Il. dealer purchases Il. truck elwssis, pnying the 

excu,e tax of 3 pel' cent thereon, and secures the manufncture of a 

bod:V by unother coneerll, paying a tax of 5 per cent thereon liS IL 

:'Plut" of an automobile, the two eom'ponent pa.rts being assembled 

and Ewld b:V the dealer as A. whole, he IS not a "dealer" but a "produceL' OL' illllllnfu.cturer" within the meaning of section 900 of the 

revenue act of H118, and must pay an excise tax upon the sules price 

of the completed aut,omobile, but may takc a eredlt for the tnx pllid 

on the chassis and the body before the t,wo were assembled; that, under 

sect.ion 34M of the Revist\(l St,atutes. t.h(· el'lim of t.he United States 

uguinst 1m insolw,nt (':l)rporation for nnpairt taxes ll1kes priolity 

over claims for taxes dne;) Slut,c, enunty; 01' mnnil:iplllity. 

PE:SA L DIY1 SI01'i. 

To the Penal Diyision falls the responsihilit,y of rceommllm!Lnu 

the assessment of fraud penfllties nnd erirninllf pro;;ecutions nndc'f 

the. tl1...,,{ laws. In additil)]) tJ-,is .divis~on bos bcen culled npon to 

rcVIew and make recomrnelHbtlOns In pfll"don and parole cases 

arising from liquor, nflrcotic, lmd internal-revenue statutes generall)' 

During the past fiscal yenr, nIter re\·iew hy thi" office there were 

many prosecutions of individnals flnd eorpoL'iltions charcred with 

the \·iolation of tax bws, nnd this division ilssist.cd Unit~d Stutes 

uttorneys in many eonvietil)])s of offenders under these stututes. 

It is the rl'lletiee to ha\'e speciul Ilt.torne\·s wb(l 1l1'(~ IlSsi<rned to 

the Penal Dnrision go int.o t.he field and invc.stigute importll~t ellses 

pending in t.he solicitor's oJlice, and whell pro~eeution is contemplated the~e attorneys act fiS specilll Illh-isel"S to the propel" olliciaLs 

charged with the duty of reprcsenting t.he GO\'emment in eourt. 

'Thus, frequent convict.ions hiLYC heen secured against. persons who 

have fraudulently attempt.cd t(l evade their tnx liabilitlCs. Special 

attorneys were stntiont:d in New York nnd Chieugo durinr' the yeur. 

A lurge Illll.Ount of work in the office grows out of Ute prcpurotion 

of opinions requestert bl' the Commissioner of Internal Hcvenue us 

t.o ......het-hel· PI" not pen a ties Sl1011ld be asserted agninsL persons und 

cOl"porntions who have intentionally failed regolnrly to llceount t.o 

the Government for the proper tax due, and to ray the tll.X, when 

the aDlount has been determined, within the time prescribed hy 

IIlW. 

There were pending July 1, 1922, 383 enses involvinO' alleged fmud 

iu connection with the internal reYenue laws. of this number 

crimlUul pr<Jceedings have been institutert in 255. Two hundred 

and scventy-three Cflses of this naturp, were disposed of dnring the 

year, in 126 of which erimiual action had been hrough!,.. In addition to the cases referred to, nnIIlerous requests for opmlOns ;1S to 

the illt."l'pretutillil of pl,nul sections of the lnw hnye been received 

11Ild answcred, and adl"iee hus heen given eovering t.lle eollection of 

the tax: bi' dlstnLint and otherwlsc. '1'\\"0 attorneys of this division represent the eommissionel' on 

the dcpul'tment e0If.lmi~,tce on enrollment ~nd (1isbarmen~,. ;\ppro.ximutely -!.300 npplieuhons ·wcre filed With the eommlt,ke durmg 

lite {["CHI year, of which number 2,S50 wcrc ll>l"igned t.o the eommlssion.:r':, represent.atiYes for' eXIIIllillation nnd recommendation. 

nEf'or:.r OF COMl\nSSlO~EIl OF TNTERKAL REVEKU"R. 45 

Field inve.;;tigatioll3 were madc of the eligihility of these applicants, 

upon whkh the recollillwndntions to the SecreJ,nry were based. 

:\3 fl. result. o{ these im·est.igiltions more than 100 special cases 

il.f(l3e invoking reports on the cligihilit.y of the appliclLnts a.dyerso 

t(l their enrollment. Of this numhl'r llpproximllt.ely 81 applica.tions 

were disapproYnd hy ~he Seerfltflry and 1 f'lTspension resulted. Two 

disllllrme!H,S were had rtming t.he year. 

Early in 1922 a subcomlmUee composed of thrce \\":15 '1ppoint.ed 

l)y tlle clillirman to draft and submit (I reyision of Depnrt.Jncnt 

Cll'elliar 230, which contains the IIlWS lmd l'/~gl1hlt,ions governing: 

the practice of .agents and attorn.ej's before the depnrtmr.nf.. The 

prineipal additions to the pl'lletice regulntion.,> llrc those prohihit,ing 

n. eorplll'ation or its offwers or emplonlos from rcp~'cscntlllg e~a.imant5

l)efore the Tn,a.snry Department; those Pl'OlllhlLmg ;ldvcrtl"1Jl~ for 

and t.he solieit';1tion of eltlims or other husiness he.rore the cll'plutment, and several proyisions fixing II genernlly higher sf'ilndard of 

ethics in the practice of ngent.s flnd attorneys thcm WllS theretofore 

required. A prodRion was finally inserted hy t.hc Secret.ory's oHice 

assertincr that. the department looks with disf:\\'or IIJ>lJll contingent. 

fecs, flTl'a regulnting this practice for the protection of tux payers 

and other claimants. 

Under the act of Congress to parole United States prisoner.;;, llnd 

for other pUI'poses, appro\'ell June 25, 1910, such pri,;oncrs become 

elilyihle for rcleao;c on parole when theT shull kl\"e served Oft<,-tllLrd 

oft>t.he terms of imprisonment to which they were sent.t>nced hy the 

court.. One hnndred lind fourteen parole cuses lirising under the 

internal revenue and national prohibition litw:> were pendilw .July 

1, HlZl, and 1,'107 cases were recei\'ed dnrillg the iiscul jear~ The 

cases disposed of during the year numbered 1)23, leaying 20S cases 

pendinO' .July 1, 19Z2. In 33 cases t.his office recommended that 

t,he pri~oners lle given the benefit of pnnlle; in 1,088 cases the recommendl1tion;; ,I'cre ad~"orse; in 10~ el1:;C" no reeommendations were 

;;ublllitted 11y this hnrenn for the reason that the cases in question 

wcre lInt, made hy its field l)OieeJ"s. 

On Jlll~' 1, .19:21, 15 pardon cases nrising under the int..erlHtl re\'ellnc flnd pl"llhihition 1:1\\''; wore Jlendin~, and 158 sueh Cll.ses were 

received ,11Il'ing: thc fisel1l ycal". One nundred and sC\'enty-three 

e"ses ·weI"('. displisf'd of dW'iug the year Hud there were no efL:;CS 

pending ,lnly 1, 1922. In 4:~ c«ses 1.he bUI"(J«U expressed fnTorahle 

"pinion lIpon the 8..1;teusi(ln of Execut.ive elemelley to the appliennts; in 111 sneh ell.se:; the rl'eomm(~l\dation 'Wus ·adverse, and· in 

~O .,>lIeh coses])o cxprl)i.i;;ion of opini(JIl was submittell t,o the attorney 

In eh:H~e t,f pfl.I·(.!ons for the rca son ~hat in\'estigations disclosed 

thot such efi.~es did not originate «nd ·were vot adopted hy ofJieers 

of the bnretlU in the field s~rviee. . 

Claim;,; {()L' rC'I'al'd for infQl'Illation relative to violations of the 

int.ernal re~'elllle taws, submi~ted under the provisions of Circnlar 09, l'e\'is~d, were prc,;cnted 11lld disposed of during the yenr, as follows: 

PendLllg July 1, 1\)'11, 10; presented during the year, 7; disposed of 

(luring the Y'~:l.r·, 7; pending .Tuly 1, 1~22, 10. A majority of the 

pending elaim;; l!re indefinite and irH'.omplcte und final netion thereon 

IS fiwuiting receIpt of further evidf'.nce. 
--

--

46 REPORT OF COMMISSIONER, OF JNTER,NAL REVENUE. 47 

1\\"0 claims were allowed during the fiseal yoar wherein the informants received the sums, of $12,000 and $18,000, respectively, lind 

the Government reco,cl'cd, largely as the result of the information 

given by said informants, the S11m of SI,600,OOO. 

AIUlI);"ISTItATIYE llIYISIOX. 

The Administrat.i-,e Division is ehd,rged with the supervision of the 

libmr}', thq lill,jIs and files, the suppli(~s find equipment, personnel, 

and editorial matters orising in and ll,ffecting the work of the office. 

The support and cooperaLion rendered by this di-,ision have proved 

of benefit to attorneys assigned' to the other divisions and hUY(J 

ll,fforded them gl'ed,t assistance in the dispatch of matters handlcd 

by Lhcm. 

. A compib.tion of dccisions of tho courts iu intemal-reYeflllc eases 

during thc ~sell.l year cndcd June 30, HJ22, is print,ed on pages_1D2 

to 219 of tIus report. 

Summllry ofl00rk l:n tlil~ o./Jice of Ihe 8011>.:itor of Inh'rnal. RClJtnue, yeor tnd~d Ju.ne .~O, I'J:':! 

Fi"t ISooonil. Third Fourth ,. quarler. qualm,. qll3rter. quarter. 

LeUe," prepa,ed Let,'ors approved 

OpIOlOllS prepared.. _ 

. . . . 1,731 

1,706,., 2,5U 

1,419 

" 

2,701 

',~" 

a,~

" l~;m

Opinions approved (A. n. n. and A. n. M,J.. " Trcasilry ~"d'iions prclmred _ . Treasury decisions approved . 2' " " " " " " 

eo 

U 

~,

11, 

Memorandll"'s pr"pa'e~_ , 1,215 2532 2,528 i,:!".l-4 '" Telc~rnms (prepared and approvoo) .. , .. Mimeographs __ _ _._. _.. __ ~liseejjelloous (forms, rer,ulalions, etr,), .. 

COO 

..... " '"•

, 

'W>

, 

U 

140, 

" ;j) '" -­ ---­ ·nt,,!. .... 4,537 5,448 5,612 7,0'i9 2:J,666 

Claims for abatement'and trju,nd.' 

On hand Rood'-ed Di~pos",1 Onhelld 

Kinds 01 ,exes involved. Julv I, during of during J,me 30,

19~L year. ,=. m:l'!.

----------11 ,-,-,­

t,315 2H Legacy... _ 1m:ome nnd exe,.;s proM, .. ~,09~ 00 

Proh.Iloilion... .. .. IT,OOB I;, i).>!J 'iii , , 153

, "n on i~f~t~l~~:~~:- .. _. . . 1,021 I 020 , 242 • ~J.jO

, " ~~~',1:;n;;'iij'ju;'s::::' ::::............ .., :: ...
 357 J(H ~," Exebe.,_...... .,.,., ... , ,l,~ I,~~ ".,

SI.:lIllp_ 

Transpor~n(ion ., ,._ __ " . ", 'l-l2 ~l3 , Toboeco .. • " " '" 

"
 ~Es~~,;;;::::::::::-:: .. ,_ .:::: ::'.' ~:J.j ~;;,; " " 

Child labor ,.,...... . . n u Mi""Cllan~'OIl,-'. • .. . . • . . •• •• . . • . . ••• ••.•• H u _---·--1-­ Tnt"l. ,........1 2531 :J6,g~1 I 2C,li3g
 &-15

, Prior 1.0 1\ ug, ~'(), lY.!l, !1ll claims ;0\-01dn; 1;;00 and roor~ \\We S",I( to nus office r"c 'evicw. Oll thaI dele l.he sj,andm<! On incame-1..ax elaim~ was nl"ed to I<i,OCO, Ilwlagnin on Jau. 17, 1(1'22, H wllS m;"c<! to 

S50,OCO, 

,REPORT OF COMMISSIONER OF INTERNAL HEYE:KUE. 

CompTO'/Ilwes. 

On hand July 1, 1\:121: 

Not acted npon._ 

Rl)jlJded . 

Heceh'lJd during year. 

1~ ~UlT.

:31 

14 

104 

Tolal to be acconnted for. 149 

Ac.cevted: 

Corporat.ion income 1ax.. 

IndividU!l.l income tax .. ~JiBcellanconsinc.offiO 1ax . 

51 

11 

13 

TotalacclJpied 

Othenvwe disposed of , _. 

.. 

. 75 

12 

87 

On ha.ml Junc :~O, 192~, \lllder consideration: 

Income lax.. _. . . .. . _.. , _ 40 

Salestax __ ., __ _ 10 Capital-~tock lax. . , . 8 

Estate tax. 4 , G2 

Total a(:coUJ;"lcc'l fUT ••••••. Hll 

Amollnts accepted: 

Corporat.ion income la.).: , . $1,070,05G.76 

Individual im:omlJ ta.x. . 111, SU OJ 

J-fiscellaneon;; ... 32, 8lG. 00 

fOlal, 2, 115, 285. 77 

KUT IN !jUIT, 

Kind or eoml'rollli.,e. 

0'1 

hond 

J~~I/'

n. 

""i"ed 

,I"'ing 

year. 

Total to bell'~

counled 

for. 

--­

1&1,425 

2,575 

H,Kl7 

31,732 

H,~2S

M~ u. 

cel'lod. jeeter!. 

--­--­ 1M,863 1, 45t 2,133 

5,3i4 no 14,~72 751 5,51;0 2,zg2 

Total 

handled. 

--.­

170,321 

2,134 

£,IU4 

1}623

,872 

0" 

haIld 

Jnne30, 

1\1'22. 

--­

19, Hpj 

#, 

S,7J3 

16,100 

6,656 

Tot"'lof 

amOn"l" 

accellle~,

11,262,bOO.59 

25,121.00 

53,541. 50 471, i57.86 1,676,197.W 

Incarneta" ____ . _......... F,s~atelax ..... Ca[1ilal s~ock "a".:-· -. ~ale>; to"'. ___ • _, _. _........ ProhihJ1.,jOll end nnrrol,ic_ 

Hi,718 

"" 1,.';00 

2, ~19

5,493 

In,707 

13'~ zg;4:l3 

9,03" 

To(al. ... ___ ._., ..... --­

21;,433 -­

220,664 

---­

253,007 

---­

l00,~22 5,2"J2 202,0,'" iil,il.j] :1,490,418.94 

SUITS AXD PRO."lECUTION~.

The following is il s~atement of intcrnal-rcvcnue and prohibit.ion 

cases handlllll by the distriet courts of the Unitcd States during thc 

fiscal year cnded June 30, 1922, as furnishcd this ofIicn by ~hc

Depurtmcnt of Justice' 

lu1ernalre",,,,uo Prab.lhH;oll suiL", "nils, 

_________________________11 Civil. IOrimin.:lLI~lorlmlnal.

C"""s pending July I, I9'.!l... __ , _ ,. _. _ ,. _., ",Btl 074 1O,~72 Oases cOlllllienced <luring uiK'ol y"ar<'lldoo June 30, j 11'2"1 275 2' 2,157 1 3<1,981 0o,,," terminated dUfin~Same 1'''lioo__ , 71,J . _ . :'~I k~ 1,~n 1~,H3 CO"OS pendi"g il.t d""n on""i",,". on Jnne :JO, 1[1'2"1. I, 76\ 2,004 W,7I3 
48 ru.:I'ORT OF COMMISSIOXER OF ]XTl-:n:~,AT> REVENUE. 

BUREAU AND FIELD PERSONNEL. 

The following statement shows the number of employecs in the 

InLemlll nevenuc Serv-iec on 'June 30, HJ21, and the numbel" in Lhe • 

service, on June 30, 1922. A net inc!"ullse in personnel of 1,795 is 

shown. 

cr_ "'~ IJUb<l30'-IIJun" 30, (+) or 1\121. IW2. ,. 

c"""e. 

(-1. 

'-1­

Ernplilyoos 10 WllShlng· 

c.ill:'i~;;~b::::::::: ~,~ 7,Z1f> I +'" 7,110 +327 Intern.l revenue agent,;' ' lared 2,1:17 3,2,;1 +f>H Prahibltiall field sen'ice 

(illduding nnrcotie offi- C"'~).: 2,lG~ a,07~ I, +9Cl3 

Assll;IBlll sUpcITISGrS of 

collectors.. ..hiS Sl +3 Spoclnl agents (Special Inlclllgl)[lce Urnl).... <Ill ~Z + W Storetooper-(;llugcrs... 7(;~ ~~

Tolel .. 19,5'J3 21,3SS +1,'r05 

,.' ClI<lOe 

IJ une 30'IJ,mo 30,1 (+) o;>r 

1U21. 11.122. d.... 

"r"".o (-), 

; 

A Loinl of 1,078 resiglllLLioIlS W:lS ItccopLod from employecs in the 

burClil.u lit WUShiIl<7tOIl during the past ~'ClI11', 0. decrel\sc of 608 in 

comp:l.riSOI\ .....ith t-l~e numbel' rcported dUring the prc'I'"'iotis fiscnl year. 

Under the prov-isions of the retiremenL IleL, 12 classified cmployees 

were rCLlllucd in Lhe liCl'vice ttfter reuching t·he age of 70 j :.14 were 

retired, 2 of-the latt.er uujng retircd on ltCCl)WlL (If t.oLI!.1 di:;;:lbility. Respectfully, STATISTICAL TABLES • 

D: H. BUlII, 

Comml~si()f(cr oj !1l,l,,)rllal R"vt!wue. 

• 

HOK. A. W. MELLOX, 

Secretary oj the T-r~u...~ury. ]4(F2~O__:!'2 4 

','. ('..', 

40 
•• 

• TABLE I.-REcnPTS J'ItOM SPECIFIC SOURCES 0" INTEIlNAI. REVENCE, FISCAL 1'LAI\ EI>VBll JUNE 30, 1(122, DY COUltCT1(>)1 DIRTIHC'l'&.' 

.., 

10-J.00 

It,0>l2.00 

250,00 

5,AA1.00 

11,186,OO 30.00 

BoUled 

. In bond spili's; 

ease 

"t:a~hs,

10 oonl•. 

.­ .~_.

Slliril~ ,,, 

""port; 

st:~~gs, . :; amI 

.10 eeIlt~.

44.iO 

10.70 . 217. 60 

9~. 87. 

..··200:04· 

R"".irIed 

9pftll~

orwiM; 

per ~allon,

~O cents, 

71 08 

·j;i,-zts.-,iil· :..._.... __ . 3.20 18,5--13.02 

ii;.i­

/ . 

(Jth.. ,nate_ 

rial.<;; per 

~ollon, SlIAO. 

DB"pr~re "pir;l~ ~ioliWd ITomfuM, 'Por ~Qllon,

1ll.40. 

J

$11.00 

.:r: 

····7: .' 

11. ,-',c. fl.; 

5.UJn,1ll) ! 

.... ... 

_. . . 

Oth~" malerials; I2.r, 

gaUon, ~.

-­ ··ToJ-9i:~oH."~·i'

1,1Zl,1'n."M 

:1, -ii,i,: ~~~." 7,', 

1,714,2Zl. D j 

(,j2, I~').I}I

....,;6: ~i7. ~i

2j~:ri6'-!jj

31J,7.'iI.'JI'j 

12,216, .li 

FrUit; pr" gallon, 

12.20. 

1217,620,74 

9, 721. ~2

100, 62.'i.70 

3,lm,1lD1.33 

1,1.1~,1~9.3:l

2i6,40~.62

~,tl9,m2.1~

W7,078..1\I 

189, IJO.O~

663,5%.47 

_ ill, 25-8.73 2~, 000.0. ~,01.j, 00,1. OIl 

\1\15, 90-1. 9:l 1)(;1,1191). il 

~23,D76.l7

251,831. il 2"8,7(;.'t ,\2 

:l.i2,~5D. 73 1,;115,077-.~

2,M:J,]2~,O-j

11,aS2,O~G,,"~

li,2()~,7!l8.14

567,020,20 

J, OSO,I)~n. ~~

1i~ 'J.i>. ~O

91/.7&, I~

W,~&l.:I·

~2. 19'1. !'oJ :111, :!F>1. ~2

3, "6J.11 1~':;.(I1i. G", 

iCll ....t'J. ~'1

I, m, \,~~. 12 

Estatcs­ Nonbovcl1lgo 911ltil~ dl,,· Nonbe"cr· 

Tl1ln91"r ofl\el tWecllroID-' agt> spiril5

estate" of I----'c-,------ (ta.-'{ Pai'l).I ~----­ (J~roMnt9, (]iwrtrrl to be,"er,..,. 

pnrposes, 

pN proor ganon,It.2O. 

19,009,980,66 

1,427,37.1.40 

.';,338,259.50 

r"'.808,:197.99 

36,112,715.86 

14, ;)4.;,6.>2. 75 

27,21.1,128.42 

S,DSO,SOS.!:.1 

8, '~,,1, 002. 2\ 

H, 270, (.19. ~2

H,1),12,ii90.97 

1,372,(1.58.22 

1M, Zrl/l, 60". 03 

13,377,367.8fi 

30,71')",23.47 

17, (j.j6, 762, 8,~

22,212,11,201 

JO,2S5,WS,i8 

15, Hi, 826. 58 10,939,939..<;5 

39.,,91,5.":>1.04 

130, 180, 292. OJ 00, 4U7, 591. l.'l 

15,7BO,.>90.•I[ 

30, 297,828. 71 

3,40.1,2(;2.01 

37,498,468. 04 

17,5.16,5U-"7 

2,302,3_,174 

9,21·V,,:'1.O~

,"",l,Ol!,41 

4.'Hl,7;;S9'J 

1,;,27~.3(O.9\

.,2,491, 716, 8~

IncoIIlll QIld pr(l~1.3

(individuals, 

p~rtncrshipll,

.., corporaUon8). 

Alabama 

ArIzona .. Arkansas .. 

1st C~lilo"'ln ... 6th Calilornln. 

Colo"llo . Connecticut . Delaware . Florida. 

G"or~ia.

llawllil 

Idnho.... 1st IlIlnoi, 

8th minoi. 

Indlana .... Iown._. 

Kansas_ .... K"ntu~h.. Lmrlsinn . Maine . MarYland _. M"""acnm;.tts. 

1st ~li"higan.

4th lJirlligaD . Minnesota . Mississl!'pl . JstMiS5011ti . ~th Mlssouri . Montana.••..•...... Kehlllskn. 

~~\·Qda . New llamp,hil"<'. 1st NfW JotBay. 

btl! New J~,,~"y .. 

District's. 

New ~fe.~lco.. ~IJ.,'~,~.I''' llJ.l&;· I~

lotNewYn'k J~,Il6.J,;<n~.;o'I 7,~'I.~[I; J~

2d Xew Yo'k. 399. if".!2:;' ~,' J~. 3:'S,~"l. 2.~

14th X('", York... 3~. ,',~~. ,..'i.25 5. [I.'<!.I~'. ,',0 

21st New York... 1~,1lJ8.~~~6~ l,J.">I,11J.'Z 

231hXe"'York.... 4{l,"7~,207.r,l 1,[IW,IJ,;T.71 N",th Carolina... 2], 179, .~w SI 1.6~~, 7f.).I'1 No,~h Dakota... I, 163, G~~ .q .t, ~"". PI 1st Ohio..... 32,1178,500 ZI I, I.jf" '19.~J

loth Ohio. 16,61J,~ii; M ~J1.t,~··.1

11th Ohio. 1,\,~3.~,51,"i6 ~i•. ml.lU l~tllOh[o...................... 1I:J,170,.1RiG 1;.j,'G;151~~ O:<Jahoma......... H,~71),5-m,14 U,~J.~I

i~~f,~~;,·,:vi,:ai;ia·.:·············· I~~',~~~;m: i::i 1,~~:Z,'''i:~~ 121·h l'cmisrh·anill......... 17,2iH, H~. G2 . 1, l!n, ~I"..11 Zlrt Penns~IYan\n.. Jill, ~l.~, iiQi. 10 ~,8!P. ~~~. ~l

nhortelsland... 19,9'.)2,12.1 J6 1.J,.~,4",c,,,,1

Routh Carolina. ~, 6tl'J, rJ.l1. 79 17b. J3~ " South Dakota I,M~,61:)'l.'l OO,00"~2

T"Bne,~... H,17~, 1l(l2, ~1 .1B, if,'; '.l< 

lstTa~""... l~,h(l,1fl.) G-I 1103,5'" 5~

2d Tc",.,. 15,619,(0) 2~ n~~,219. 15 UI~h.. 2,071, aGI, 01 132,,101.15 

Ve'mont_._ 2,\1\17,100 OS 182,311.10 n'~inia. 18,577.380 ~I ,)30,919-:" Wa"l~o~t(llI...... 'lA,n01,,17 M Itl, z.:..1.1' 

W",t nr~inia.. 27, 961, 834, Ib 4.21, f,11. 2~

l\"iacnnsill-........ 3~,879, ,';,18, m I, 2()1, 782 3t, 

Wyoming......... ... 1 1. 5-17,397. 02 "206.2,,
 

:::::1 .. l,2'JO. Zl 3 M2 l ~ I 

1,r..;.', '10 

j:i,ii: ,~~ f>ll. OJ 

2,830,4..'i 

7,75 

PhiUj,plno blands. . . . .. . . . . . . . . . . 'c-.c.cc.c~,C·CC'.. i::.:::.:::.:cc.cc.I'c-'c-.",cc.+.~~~c::+c.c=':c'I~'i~~ TotaL ~,!V<6,91,,464,!l511.19,411.,8--U;.Oj1 1,~f!Il:ZIl (., I,to,i,'H,9!15 00 0,00,;.1,11 _2, )59.34 

........
 232,51!i.35 

~,7l1' 00 ;', 1l1,11JI.~J

2,237, OTl. 32 

78,2tJ.81' 

l~~,IlG~. 70 

···:i:~ii;i<i'-c.o·

55.~j

.n,i;iili. iii 

3o,i:f;O' . .1, 160, 4~' 13 

7\,1l91 GO ' ·j,i7l'i;g"f,."6-i· ..... ~~:.M I. 

, 

""Zi,:ri,' 1~62

.....;. 

"·61-:30 

:Yl.OO 

5. SO 

. 2Il%OO .' 

[>8.20 -·--470:00 

.o.s -h;liio."oo' 

::::::1:
 .- ... , ..... ··1···

1"~:::::~:+'c-c~F'c-.c.c'c- I'''''''::':, 11.0,~1 2T 1 19,192",2' 2,.0~.g,-.~.51, nQ,&'\6,ori 

1The ~~lrr. conr-erUlDg lDrnmaI.,c\'OIluO r"r-elpls us gwen In this Sr.fll.cuwD Ldlllar lrom sW'h ng'IJr~" .C:3m~d-,n other .T"~~"''') statements 9hO\\ In.c tha .finan"'al ('ond d,lOn of the 

(;o''OmnlOnt bec3uoo Ihe former "'l,,'osen~ coU""tiom I)\" inrntnal.t~\·~Il'W olli"rIS th'OllghnLLI, liJ~ ,'ounln" , mdLl~ll\¥ {lepOSlls h\' po'l.lOaM.r~nr anlOunl~ "'Ce" ell Irom ~ale or IntNnalre,"onuo "la~)lS all~ rl~po,il.' of in I-"'nnl ,.,""nu. coiled"'" t1\mu~1l ~,sl,Dms ol!i<'~s. 1\ hile 1M 1M"" ,"pr~""11 L dl~ deposilo 01 these poll~c1 ions in tlto Trril..,my or clepooUarl", d\ltin~ Ihe ns('al war '·on~em.<1, I.h" dilT~'"n('es h"ln~ ~ne to lh" fnel.Tll"T ,omo "r 11\" t'olle('l.tons FI1 ll", .Iall'" pa'l, or Ibn fiscal, )"03< ('en nol,. b' (Jcposlled, or oro not ",partml 10 

the l.'reaslJrY as do""'i le,l unlll ;Ilter Jnue :10, I,hus ''Urr.\·ing lhem into I,he ro110win~ fiscal year 1I5 rot'Orde(J lD I.he ~t:'lmllent:s showln b tlla eondltJOn or the Tre35wy. .~,'

'lndudc'11J,3~5.Jlineome La" On Alaska rall'oa<la (aeL 01 July IS,.l~I~)., . • .:'.: :',; "; ... ....... . ':
 

... 

." 

." " <," '.' " 

- - -- - - - --~....:.. = -- .-=----.-.------ - --:.~- -'=­

----- - - . ----- ---- - - - .---""- ~- ----­
TAllU':)-RJ'cl':IT'T.~ ,UO)! SI'J:r:II"1G SOUHGE~ Of I ;.lTJ:f!)o;AL RP;YEN~lt;, FISCAL YF.AR EKJlF:n Juxp. 30. Ifl22, llY COLLI:CTIll'{ DI~Tf!I<.-'TS-C<)utiJlucd.

D1sl.l1100. spints and akoholic L",wr"~<).'-Conliou",1. 

ampe Redilie". ,~tlll'l ar S\Ul or "'[I8r­ braody lor \----,-----~~~--T----I Maou!l>c­ worm~ klinK WLno:l, [orlHylng lurers 01 IIIIlOU_ eordl.:lb, ~IC., sweel win",,; Lc"s than :,m barrels Whol"""le, SUlls, I'-i). tal!111red; 10 Nnl,~ 1 II. per ~alloll, 500 barrels, or more, Relall,125. ,,00. each, S2IJ. 00 ccn!.•. 1100. , ·1200.

Alab~tnIl. 1100.00 ·111).'l. 3l Ar1,',,,,~ . Arbn,•.' . 100. (II) 100.00 bt G<lijlarnh.. .............:iwi;;iio.i:7;i'
 ... ii~ii;i:;S."7i;' 25, 4:j& 75 I, OJ;l. 7.; L'lO'.17 "i-i55:oo

6th G<l Ur"rnJa. Ir" .'iO.l.03 (0!l.31 4040,17 Calar"oi~ .. s,-;,IH.OO r,~,13,-'91 2'ZrJ. '17 

5"'3.35 770.3{ 16.67 .13.00 

C<lIUle.:'lle"t. "--'··,i;iW."K'l ,-., ,';09.0.'; 5,210.02 •. 00 Delalnlre ... SIOO.OO 25.00 141,07 

Flarlda 

c,e."gt" ... 

27. SO ... 

8UO.00 50,00 1[31'1'0.1 •.• ~';6. 2tl JOO.oo 1d~1", .... , ::1: '.00 lIX).oo

.15, ~2S.42 B, 49t. 7£ 

"h lItillal.'l H~.·,ri

1st lltinal'. ........ · 1 :I~I, 9~1.11'j
 

7,4!"o-I.0ll 3;<5.00 

1 

I'''""I,,;J 2~7.W ><00.0>.1 

l<l"'•.... lnd13"" , .. ::::i 7:1.1J<1 ], $14. 211 731.11 J,i8,W ..I· h.":ntlS.,; ... 1~3. 34 2:iS. ~~

J-.:enlLL.'ky ····[·.1'.· ,'>,3-,,',. 32 9,222.92

(,Q"i<ia"" . ...........:j: ::::1
 5,529. J4 700.00

Main". , . ",' .................,.
 Marylnnd . <.:/;.01 ..i:i;i;,i.'I,'il' ;J,:!(I[l. 32 ::::1: 

Mas,a"h,,"ott., , "200:,'>.)'1. ~'(i,~1.07 :1,007, 7~ fO.OO , 1st Mithi/:lln . 107..11 " 100.001.­ M'<.35 4,>0.00 ..:':'.~.I .. 4th Mloh(gun . ::.:::::::::::::::::::::::1. 1,1GI.4il ~.oo

MInnesota . 10, 12..'<. Q~ 075.01 Mississippi. . , 5.96 moo 142,93 1st Missouri... ::::::::J, 20,010. H 7,4<17.70 1,3([,67 12. Y:J ~.oo

£th Missouri..... •··• •••••• ,~H B,221.92 1,000.02 Montana .••••••••••• :,,~72,lG 700.00 

NebrasJrn .•......... ..........! 

.::::::::1: . ......... --.,.
 187.Y:J 700.00 

Nevadll . "ltL'67 New Ha.mpshlr~ . ~J2.00

lstNewJnrscj' . ',~9Q67

5th New Jer""y. 17,107.0.:; New 1IIexlco . 1st New York . "Zi'i!-2S·tii· "'5,217,01 

2dNewYork . 22,632. 50 

120.00 

................ 1~,4G1,07

112. 21 

22; 65i 09 

,..-------------­

75.00 

10.(') 

2'.!5.00 

. 5". In 

'58."34' 

.<~?J: .....:;:. 

1, 91[1. 58 ~.oo

401. G7 

1,200.01 

.2JO.00 

~.oo

4,981.52 ~.oo

5, ,,15.11 

500. ~~

800.02 

516.,,"" 

100.1111 

100.00 

100.00 

25.00 

f,oo,5t 

~.OO

4:1\ 01 

'1,491.58 

J,716.08 

912,49 

2, 475. 00 

"".00 

'­

11,384.02 

120 E6-l. 5J 

'I, (ill). S3 

[083,00 

3; i;iL'30 852.12 

1,Ot~. 78 

8, 2M. 27 

95.00 

62.50 32,120.0~

. 2, 4,,& 74 

23,931. 74 

6, 91K 37 

~.oo

35.00 

1.:;0,00 

707,4U 

I. jlIJ. 00 

(',1'.00 

I,Ojl.09 

2,157.&4 

125,00 

275.00 17,739.19 

500.42 

.. ·1 

·1 

I 

"::::::::1. 

125.00 

'0000 

····1·· ....... 

2G, 039. 22 

,~ . .< 

,.:. 

-­

"-" • 

1l,C47.73 

J, 97& 7B 

34, C(l8. 'j 

',- .. 

.... ·· ..7fl(o-l 

"iii:4S 

14lh r>cw York . 21st New york . 28th I>:ew York.. NorthCarollns.. Nor!.h DnlrOlB••. 1st Ohio. " • .­ 10th Ohio . lith OhIo . lmhOhio . Oklahoma . 

gif,~~3yi\;a~i;.·:.. 12th Peno,ylva"ia. Zld Pcnnsylnlnin . Rhodeistillld . Soulh Carolina. South Dakota. Tennessee.. 1st Texas . 2d Texas . \.il3h . Vormo"t. 

VIrginia 

WMh\n~ton... West VIrginia. WL~"nstn . Wyoming . Phillpplne J,land<. 

Tol"!. ... 

• 

498. SO • .w.OO 

loo.OO 

92. so 

-,' .' 

• , 
--------

----

'17, ,~OO. 6.\ 

1'<),1. '.0) 

\ll"CCllll_ 

neODs 

""Il~(io~"

rela(,i,,~ 1·0 

<li,Wl,,<l 

,pirhs. 

11,3-1\1.49 

;;,1 10.• 

Mallllquor,laele" 

J:oTnil, s:;>().1 W_h~!.f.ale,

6~, ~7

................. '1" -- -- .. '1­

·21ii'-oo· ::: .----,. 6 W U1 .­ -- .. :. .._1' '5:00 I '-~(Ili:oo· ltd;)" .. -+ -'-i;2GO'-li~'

tw. 70 :~:~~:i:'; :::~·;~~l: .. ~::~~~:~. l-H.m ' -877:10' 

::: i:i.:i,il:· 'i1:jl 

.'.'.&i.-onT·· ··moo 

23.00·l· 

13. ~3

:.00 barr.l, ornlOTl', 

1100. 

·1· ... 

::::::1:: . .... __ .. -

$0,187.20 

Pmnenloo 

li'lu<J<s,&,er L..·" than 

barrel. ,­ -JOO harrels, 

l.'.o. 

R~\·.il

llq,,~r

<1oole", . of". (yle,. 

laij",,). 

soc. \001, 

."rl'~l'C. 12, 

ilcvrnue 

A.d,11121. 

"'.. 

. . TA.BL£ 1.-n..I!:CEIPT~ l"HOU ,qPECIPIC SOUnCf;S 011' IN'cERN}.J. U;O:VENUll, FISCAL Y"AIl E"'DED JUNI> .10, 1\1':'2, BY Cor,U;;CTTOl\ DlS'fJllCT&-----C<JD tinued. 

~<, 671). lfl 

.::. ioo:i9· 

37.95 

···ii8."30· 46.75 n, 737. 77 

.'iI.OO :IW.H 'ii3.-:is' ,4,\{,~n

I, ,j7G. M 6B.68 (\'.2Q 

Sou~h DBkoia. ~.27 TenDe-<;see . ·f::::: e, ::::1' 1st Texas ." . . 2d Tex!lS •••••• 1·

UtBh... I

..

"'1' :( V.m1ont. 1 IR 75 Virginl, 62.68 .. I. \1"-5, 50 Washim:too; 

West ... t 542:16' virgin",. 

Wise"",ln. 

Wyoroing . - i . 5,7S7.4~ .... :~~~~~~~r>~~~~~~~~~ ~ : Philipplne Islands .. 1:15,652. 05 ~7, 5UI.. ')9\-- 3", 2:9. 631 16!!. 6~'1 ,6, lfl3. :l3 I, 159. 00 Tnta!. 

.. 

.­

AlBl4ma.. Ariwna._. 

jLrkanSa>;. 

1st California... 1 . 6th Calirorma.
 Col~rndo .
 C"".tle,'Ii<ul.
 _ )}clllw.ro. ., I'lori(l~_ .
 (ieorg!a
 

Hawaii..
 

100110•• :
 "ii,L.i7" 

1,'1 IlU"pj~. ~:J, 0Cll.;'ll
 otlt Illinois ..
 

Indian•.....
 I~~·n. . ·--··3:i7.:2~···

!i:""<Il.,.•••. 

Konl"oky .. 1,2()(l.4D ].Ol,;'iann.

Mnino.. _ 

Marylalld . 

Mss""o.h""ol·T•••. 1st Mich.lpn ..
 ~th Mlcltigrm.
 1Iinnesotn _..
 ~ll'~sippi. _
 l,tYis\ourl _ .
 6th MIs.ourL. . M<mCa~a_ •••. 

Neb'al"" . 'T

, \ N~\l.d. __ . Ne'" HamNhire.
 ,

1st ~ew Je""ol·. -·1·
 

I'-~----

.16.&8 

~tbNewJersoy .. ... il~' iIi­ .. ··1· QU.li7 

lSt NQW York. N~."'· Mexico .... .... 

9.;1. H ~''J. \ 

Zil New Ymk .. lllb N~w York. ~OO.OI j 2IstNewYork.. 28th N ew Y nrk North CaroliDB... 

NorthDak"lO.. 1st Ohio.... 10th Ohio. 11th Ohio. ISih OhiO .. OkiahoffiB.. 

g~~~;;.i,:,;n·j;'~:·­ 12th PIlIl,:sl'h'noie ~M. Penn<y,,·ania. Rhode Island 

South CarolinB. 

,. :::1. 

r,fJ.fJi 100, [l'J SOO.OO w"'l no. 15 "'··i1o.:OOT m.o:! 3,,,,1. ~l l ···6,ilfJ.7(j· ·100.00 

I· G,360.00 133.34.

\l,~.3(, ' 228, 1lOO. ttl 

6[,0.00 

'~7~:,i6' . ~9~ g2\), Til 

2i)1l.,3Co 

133.34 

319. fig :l.~,::;;1. 70 3,617,745.'J 

2,267,291 '18 ~; 737.11 Zljl,r;,~.l\

8'll .,~

:17. ~r,

3,Sl9."i'll>.~,

~l,31~.rh

2, (}\!!. 46 

250, no. 47 3~7.lfi

~76. ~2

3.W8,99A.2.'l 78,803.3, 

1,:fl7,139.67 

H, 1:J(l, 0.& 

1,l'Q:J.m 

,"00 

lU'.5'" 1,111.10 

I,r!.ii:~

1,101. 00 . 3,OOO.H

[·nUl 

1~7,!I'll. 06 !G:I.<l2 

46,009, 4Md7 

~.' - . 
••• 

- - - --

TAELE l.-RP;t:Ell"J'~ Y!if)M 8PE~IFlC SOUHC.l:S ()f h,'TEkKAl, nJTl'NUE, FISCAL YEAn ENDEn JUlq~ 30, 1!J22, BY COLLECTION DI.~THlCTs--eolllin\\t:d.

'r"lm[mo olld Lolmc,", manurnc~ure,. f Cig~rs, ~=,,<tin~ to iol.coM,1 relHl1 prl",g. m.l.ritH. Cif(Or, Clf(Orettes

(,moll),per (largo), POT 

Ch"• .l. p"r ell\<' n, p"r Cbss C, per i:\',,,, n, I"'r ClassR, per thous'nd, thotls~nd,

Lho,,<~nd, tllUu,-,od, I.Iwu'-'I.lId, th"" ..~od, thousond, $1.W. ~7.20.

~9. 112. 115, 

I 

12,707.80 11,0;1.95 13.00­ l'()..38· IDrdlO _..1,2G~.0i.

6,5G2.80 1,3;1.&~ 1.50 10,189.90 203,1G.'i.52 5,014,];, "'7;~l;iji­

._1,;,047.00 154,I19.(j7 4U3.56 2,(;-l~,\l'J

_8,SI9.07 1il2,331.54 35,60_ r,~.:l<'

102,G7(\.11 191,~49.()4 5,857..10 1,101. 90 198,G3n_S9 •;5 "
 ~20,3S7.9~ 2,O-IS,b"l5,S1 52,5.51. t.:\ .700,5r~:~~ 10,901.85 16,000.05 18.75 18.4.1 I,Oll.83 <&00 ti.OO 

I, 19~.40 ("t78,20 

131i, 048. 25 759,f>57.2S 82,33I.IS 

105.87(\.21. 132,~12.t:.O 240.00 -~:~~.:~:'. ('00,:;20.00 ,~1l,S7KSG 3,511.2(, 1,801 (-9 

Ii,\ 12(1. 4G • 87,43J.81 .00 3.24 2.1,194.W 21,if.~.18 -·· ..i9."Sil­ 125,834.70 357,232.78 'iI: ii-.

_52,227.74 258,188. 52 4,:109.90 4,57". H 32,425.20 :.Il1,la"a7 42.00 J93,I8:1,[)4 ~:;';,800.2g ], 39g. \lO . 1,7U.2l) 

32:l,7C9.n5 (",45,42.1.39 2,485.25 22,2.\~.1~

(",f,~,~M.\lO 1,1115,104.08 21,555. CO 2,<1'1. "" 71,217.03 514,1>8S.G3 2,ONUO 3,1', ~7

20,72(1.40 212,750.l'i 53.40 112.0;

27.00 40_50

30,1&1.03 11l1,377,55 1,2.17.52 8,.~12.07

M,5(i(i.01 3(i,2n7.55 M.OO 3:::1,2:, 3S9.93 21, 17~, 45 11.10 1a.~G

18, 1l1l8, 8.; 3(i,~~&15 ..............
 212.40 2,~1.5l)

14,28.'i.8-4 ~~2,2"2.45 1.80 2.47 13,SGO.G3 &1.\3(\4.51 28, 9~0.52 1,;7(,,()I; I ~41,3G1.77 2,371 ,&;~, ~9 3O,140,M .~1,8'1._0'l_ 435.]5 1,002.50 

74,nI3.-l4 24~,250.39 12,3J8.40 .1<:13. t~7

AbNlms.. .'riNOO ... '::l 

Arkoos(1.'_._._ 

l~t Calirornia..
 :::::.:J
 Gth CoUlomlo..
 (~lora<lo ....
 ::1 

COlllwctirmlrlelowore. ::'::1 Florida... _ Georgio... !lownll. .. Idaho ... lst Illlnoi,.. 8th IIlloois.. Indiaoa 

Iowo..... /{an"",.... ............
 KeIlt\ltl)·. 

J,(ll1isi£\IIo._ 

Maioe ...... Maryland..... _ 

Mnssa"hu'ctt'...... J,t Michipn.......­ 4th Michlg:lO .... _ Minocsoto_ ...... ' ~lississip]Ji. .... 1st Misl'O\lri. ..... Glh M""'nri. •.... _ MoolallQ......... Nebraskl;....... Nqvoda........... New HampshJre..... llt New Jersey..... ",U, New Jersey.... l>ewMexloo.••••. _. Ht.:-;:cwYork..... 

,,' 

"
 

~~,014.70

·~30.00

r.;~oretto Ci!:Orett"" .Mnnn~\ct\lred Snuff, '[J':r 1'~ per" ~( (smaUl, IW tob~cco, l'0nn<, '''bo<, I'~r Lho\ls~od, por pouod, IS celli •. h,mdred ~. 18 cents. ~lol~.ol.

...... ...... ...
 

J, 175. ~O -"'ii46:43'

l.j',3.12.10 

41,~')8,]n

10,40.1.89 

W,9R!,fl) 

2,51~.ro

28(j,41Jf\. fi4 

'2,ll[l(",.20

300,00 

1,708.&1 

~G,507_~7

4,,7';4.38 

1,;~,o,n.7. 83,31~,(",0

22, lol7. 5S 3U, 49~. ~~

&\,817.08 

l,n7~.SO

OO,8Z:l.49 

52,341. :I.'J m,~i;.I.21.

lO,87~.32

G3,019.00 4~.OO

29,H9.72 

67,ro~. 24 783.02 :l3,0'7'.58 

007:08" 

7,541.89 

44O,3&8.oG .34 40-1, 64ft 8G 

!j(l.m 1>558; 8ll ;.011 ' ..14,,:44

(""~

;2.4; 

'j~:~;'

-iii:i,o­ ,. I~,·\. 51 -

.:iii;;,,;:,: ~~­

8.24 W-.l.93 

",:i~7'

~~£

81. !IO 

. 

I~J,m.'-'tl .3G 

'l, 3~1 ill 

'" 

09.84 

',i2; 32:i;57U: iiI, \l:,2.r.~

(,.~7

1]. 8.1 

"i~;~:,j:irl'

--"~ji7S10, ;;(;.43 

1,1l1.13 

·.. ~i~;4\i:i-iJ

~" g(e. I~

I~'·, ..",Q ,,2ifJ,O"lJ.21 

l'·',71'l.1.51 

339, r",Q.1O.W 

4,"'1, IS 

2;.r.(:~S·

:-\i~­

3.l)(; 

.H 

07,517.t<1 

12,375,dJO.20 

15,2:'..1,4".9[ 

181,94;.65 

~,oc.s,~~

3,ZV5:f,~

9,82S•. ~1

'-,1'-<.1"'),07 ............­

'l,O'lf,:OO 

~,fi47.3S

' 121\.00 , 5.i~::i~i:ii . 3,04,1,742.,>4 

43,130.43 

5,3al_00 .n,~17.s<.

1->4,243,(j] 

5, 210. 7~

S~.~ 5,451,077.83 :>11_~4 :15, arf.!. 0:; ~1. tiO 10_ 80 1,083,1'.29.3~

,10,324..1_, 3;-',:l:l1l.70 

IQ, !'-'I~,OS 2,325,002.11 ~;,UJl') 0,02·l.30 

21,103,14 

iO,371,271l.2() 

1, 8-4~. 72 ;02.39 

1O,32G.;(", 

Ni.54 

-- .....y, 5~. 25 812.01 I, ;39, il.i: i;'. l,r':O,75G.77 .9.20 212,00,1.67 

"'58;036:76

42(,:59 

....'. 

• r,72,{)(] 

---&i:'oo 

I,OG4.00 

.. io"oo 

287.4(1 

. 5. ~6

1,267, 1lOO. ttl. ~Ol), ~~~, 3~

]58,14.';,'0 I'" 21~,S51.'0 _ 1JO,S5l.a~ . 

.~:~::~::: ~,2GJ.[l'" ii,17r",n]~ I. 2,0-12,2,11.8,', I. 

2,1'00.43 

(",o,4~7.\I.·, .. ],1l'1<",.2' 

1,47R.21 

3:l:;,roG.53 H7.28 52J,45g.f..t ...... J9,52L~~

3, 7ro. 71 ~2. 02 2,2,19,i,1 91i1. (,.') 

551,5:J3_(Jl) 

2.1,177.~ ,".00 

ISo'>, 12 300.1:, . 3o.fY.'; . ~,411,0i\'.41

1;~,4J '-',lOO.(l1l 

1,890,209. !l2 

1,002,~:~ ,'"-'. 

1,!17~.8(j 34. &1. .

103,~3I.G2 20,~52,al~.0' _7,0&1,71 U9.52 1,805,1:; 8.51 

M.W ----.2;ii33:!H' .72,OOI,43~.97

... _------- ........... ............ 47.94 1,513,.186,30 

'.00 

2n,28 289,14 -"'352:26'

5.D~ --2i:i1­

2,500.U7 8,bS5,2iH.OO 4Q-1, (\-;\ 

-----2:ii;.. ~2­ 1,0J5.7S 2,OO7.D-l 

7,704.00 ,;S2.05 G,12 21. r-o . .8. SS 

"ii-i!' Tis\45.i:89· (j7.43 

480, In 

-------- ..... 

un. ~2 U,iiOO,~9i.Z5 llJ.1O 3.4:1 12.~,411.2~ '.00 37. -lO 2,8.17.70 10.30 

1, 72J, (",f, 1l~,]7:;.20

49.21) 

10. ;0 

--.ijo· 

(,51.74 

00.00 •••. 58.48 ]:;.00 

.. i"8S' ... 22,84-1.35 273,123.7~

ii,l!(l(i.34 R9.40 122.r", 

2:;9.50 ~.OO

7.5U 

.~

339.00 

314,53·1,00 

11};,. ,8 

42.7i ~,UI2.12­

7.00 

"'4;950"97' ... 

34~,i27.25

~,m8.00

;-,o-Z.5O 

02G.oo 

24.00 lD.]()(j.32 

~,240.00

12.00 1,200,30 

24.30 IGg,571.9.1 54.00 

195.00 .c. 

"1,00 

00.00 

,30 001.50 

woo 

•.{".o 

2,WI.50 

42.00 

0,544, 2-l1. 22 IO,CIOO,880.58 I 22,7311,6ro,7\ -1,401,827.01

2dN~wYorl<_ .. 14th New York.. 2JstN~wYor~ . 2~lh N~w Yr.f~ . NorthCorolioa.•.. North Dakotll..... 1st Ohi" 10th Ohio •••...... 11th Ohio...•..... 18th Ohio . Oklahoma . OregOn _ 

1.!lt Peoogyh'an;n. l2th I'eoosyh·nr,;~ .. 23d I'eno,ylno;" .. TIho<lol,lonLI . South CaroliIlli. 

BouthDokut.n. ..... 1 

'reno"",,", . IstTexo.' , 1 2iITOXllS. 

Ut.~h_ .... Vermont. 

Vlrgloi•. ,... Woshin~lOO_.••• ~:!'St Virginia .... _ ",,«JOSIn••••••••••. 

Wyomiog ...... _.. J'lJlllpplne M,ods.. 

Tela!. 

, 

, ; ..

-------=--==-----_.. =----=- -"'- ------=-=-------------=--- - _ .._._-_..._--- - ­ ...._--_.. - - - --- --- --------­

.. 
-


'I'AlU,R L-Ib:cEIPT8 FROM SPECIFIC SOURCES OF Iwn:m';AL 'R,n-ENUE, FISCAL YEAR END1W JUNE 30. 1922, ny COLLEGTlOK Dr~TIHeTB-Continued. :~

1 

7, 45 1 

. .. "I"I .........(' 

•••• 1. 

"':::::::::': 

..1. 

0,00 

4g.38 

7.'; 

""""'1:.... ----31'<~i· 72.00 

76.00 

HI. 00 12.00 

36.00 

~,OO

ll2,00 

12.00 

M,M 

&52.311 

190.07 

.,LI<,; 

240. fj7 

23 

101,M''3.17 

.3,007. Ill) 

4&4,0-21.50 

ro~, B30. U 

12.00 ',',',",'.'... '.',1',',',',',',',",','" .., 17.93 6.711."9 

f·"'~7':';"""'·C;';:'1";",;,ro;;;;,',."";:I":;~',Cw~,,c'C'+1 :,'.C""."C.~ffi"+"OO;;:-"""'";:JJ I'~~~ ~:: T"';:;:'~';';" ~C·'I:""C"~:'C'C"':'It.:.c,',:~C"'.'oo:!I:::"':' ,c."',"c,'I''''~"Coo''''1.'"',+-,-,-"-::. ~::~.: ~,.:-::.~:

i-,'"braska . )l,"o"ads . New 1l~[Jlp,hi", . 

1st New Jer·'<'Y .. 

l'hUippinc ('lauds. 

Totsl. 

Cig~r u~d ciga",tw ma.n"llIltmcra_allllual sslr•. T"b~u'u ma.n"I""I"'<'nl-_<l1ltlUal ssWs. 

OYet Cigarettes, Ovor 200,000 

DIWIcLo. ",= pounda,I24; _ ~!lard·

dg~rs. ~U, Indudlng in CXNJSS Janeau. Kutm-cr 00,001­ WilOO1 - 200.001_ In f\<'<''' .rn~ll Not ,.ror .'10,00[­ Jl)),(J)]­ of2QO,OOO ('ollecUons TfJl~1.

Ii!J,OOJ lOO,OOJ "'" ..,= ~I ~OO.OC(I n~o .., OO,COJ • 100,00) ;00,= pounds, "'lating 1.0 

c~:s. cig~l1l, c~rg, el~u3, d~"", I'e, rer 10,000 pounds, pounds, po<Ln,ls, per 1 000 ~ol)ar('(l.

M, ", ~, 1,(1)) or ,';omr~W'$ ., 112. ~" poun<ls or or rraction r",d·;,,~ lh(;!'('of, fraction lllo,oor, 6 <'eDtS. thcr('of, 

lO",,,t•. 

,:1 l~ 'euts.

• Alabama.... ............ 181',.08 12~,SO

.~~~~.I Sl5ll 00 l12.!1(1 !. -_ ...... ......... Ug~ \19 '13,448- BO 

Ariuma ... "' ',00 ~-I.OO 1,027.74 

Arkansas...... .1 J. .Jj 2H~ 2.r.<I ;JS-t~ ·4·-i. 20' .$80.00 ····~12:00· . . 's;]: ii' ".5~.51

1st California.. (,l7.27 ~Gl. ~'9 m.7G r,19,oo I~, ],;:!. 57 163. 50 .... ·ii:i."oo· S~l().n 2'J~.1R 2, ,"3, 725. 20 

6th CslHomia .. 31!", II 3tw'.. :.I) 1~2.lXl -108.00 2-1;).7:' I,oo.i.oo "W 14.27 224,104. B2 

Colorsdo ....•. ZOO. ~3 "00 ~OO 216.00 2,5iH•.10 ............ [>0.00 11.\8,177. 0Ci 

Connecticut... "00 ~12.1)j 4(,2.00 ~44. 00 3,42-1.S0 ,U IHI.OO 12.00 .··i6."S8· ,~I, 995. [fJ 

Delaware...... 2•. ,;, 51. 00 24.00 ),403.90. 1~"Jl, l2 ~flIl 2i,tl.4S 

t1orids.. luG. iO J,5"'l.'d'9 5,217.37 B. 034. 33 18,114.B6. .. '''52:04' "·i;SOR.12 1.1%.6{ 0000 J,527.05 3, :m: 700. 63 

Goorg1a .... 

I 

lZl.C>l 111..\Q 117.00 2,(;,00 .),212.60 "00 M6.39 100,721. 63 

Hswaii.. r,.IJI) ........• ••• ..,·72."00 6.(\(1 4-12."00 6,652.MD 

Idaho...... ... ]W.31 ,'l. 00 ~,OO

. "7;332: ~f" 13. ,,0 10,210. 99 

1st Illinois... ~,2)9. OCI 1,.1')7. 1,018. 00 2,115. 00 1,. "' 1,{I(\J.oo 'ROO " .'2-i:OO' 3, !lJ8. ~2 111. gi, 0,160,021.00 

8th IIllnoi•. 

1 

~,&14.Nl &;3. (l(J I):JO,OO ),0"18.00 ~,OO 3l3. ro 'i2:oo' 3U.31 3:),:>, 732, 3B 

Indiana.... 5n.~3 -1:10.13 500.00 ~14,00 2O,47i;.37 3;1\.00 4B.00 1,47fi,~B,3g

'Iows 311l.35 ,n;. .)(J 520.00 ~,OO

-I,61~:~ 3j~, :;;(J 18.00 M" 72.32 W~. 79 4G;, IW.74 

Kalll"".. ::::::::1 2foG,28 '~oo "Koo ffi9. ~2 1';7.00 "'i2:00............", U. 7;\ 1~,023. 76 

K"Jll.11d~· 192.12 \1:,. ,10 12-1. 00 116.00 '4;3-i6:00. 47,1.9il 55.92 ·····148.·82· ;'18.70 7, [fH, 109. 01 

L"'li<ian3. ro,~ 215.5(1 70,00 100.00 2,4n~.7~ IfJ .. OO 48.00 Jr,!. H 4~.~:1. I~

lWii"c..... ""~ 84.00 liiO. 00 72.00 ' 633.90 ·.. ~;7:iti .. ili· ........ ............ ..···9i3:i2" "ii'~2' 71,81l.l',O 

}!~rylsn(l...... 4&;.72 12.5.50 1;0.00 ~12oo 9,86.1.10 00.00 ........... 3,t~';,1911.11

Mas,sonusott,.. 891.203 433. 511 4'-1. iiO 514.00 13,610.5:, 17. ~I 'lOS. ()(J ,~oo ............ 37,7f, 1.20',1.95 1,163,98.')/;0; 

bt '\I~hll:8", 647.53 m,M J3~. 01' 617.00 21,CiGl.77 ,;1:,.7<1 ~.50 ........... ··.. ·~2-i:00· 1,855.2D .00 4,',\20,2oj7.14 

-1111 ~!ichiguLl .. 3S.'1.53 281.50 4Zl. OIl .J<'>I. Oll r,.~17.02 l~j.8-'l " 37l.16 61'1, 'I~. \5 

~Ii"""'fi\a.. 419.16 4m.50 oW. 31 ~ll. IX' J,002.2O 14.00 3:!.'1.50 ............ ...................... ·· ..:i:1SJ .').18,772. M 

W<.si"ipOi .. 

'~~:'~l ·--"'j2."oo· .......... '''s;:iii:6il' II~ .').1 

>c. I~t \!l>l'ourl.. -11\:1.00 339.00 1:A.lJ0 '00i:40' 23.2S 93.50 "00 :::::1 10,56l,I')1.49 

6tll Ui-:l'" "i.. 192.13 ""00 12:1.00 2,226.00 5.~. 00 16-J.,8!JO. 30 

Montan, . 90,74 M,OO bl.M 12.00 144.00 81. 00 , -l--IO~ I.~ , 21,91J.l.~g

6th New JOts"l' .. 7~'. 82 SIB.OO Y>O.OO . ~)5, 00 171.00 New 1!e~leo...... . 12.00 " ',00 .. --i2."oo' ',00 ·.. ··490:50· j,t-"cwYork .••••••. 1,$l.I.i5 7G8.oo 1,0..0;(1,00 247.50 2dNewYork . ~.112. 12	 018.23 1,0(15.13 ~,2'26.90 985.;;7 00,00 Hth New york . S'!UI ~,OO _.00 594.00 176.00 2IstNowYork •.••••. iii<). 10 423,;;0 45n ()[l 564.1Y) 447.00 w,oo 28th Now York.... 619.'3-4 474.00 .~oo 5J2.OIJ 347.50 North CaroliM. 67.:J6 4:1.00 '!I. 00 74. J-l 54.00 12,00 

North Dakota.. Z·.OO 40.:",0 2-1.00 .....;2:00 1st Ohio 461.43 318.(J(I mJ.oo ('12,0<1 --'\00."50' . "''' lOth OhIO . 239.70 2f>S. no ;:;;7.1"0:' 360,00 

126,(;7~'-;2

. 

l~;~~:~+ 1:::'L:~~,2() 9:;'00 11th Ohin . 147. Gl IJl.",O If,), IXl 310.00 14,200.65 ..••.•.. 18. 00 18th Ohio . 88i;'87 JO~.(l{I ~j7. 'XI J82.00 10,OO'J.27 ~,OO ~4. 00 OklBllOmu . 42.S1 lOJ. ~o ,1(0. 'JO loll. 00 1.i2. 00 ~,oo

120.l~\ ".00 72.00 Wl.GO 55.00 gt'~;;;;s;·i{';';;lf.·.: .. ~,6,'i6. I, Uti. r,j I, )1(1. ()IJ 3,438.00 13-1,10& 4,j 16,232,63 I,WI. 75 '''" 12th Pennsylvania .. 100, 72 9r;.(J(I 2l~l. 00 218,00 ),-., 9~4. 40 89.00 

23dPcnn.yh'l'lnia ... 5g1.78 ::<1<1.00 61S. 'JO 1,3S,i.S6 12,646.49 ~1\(1.

Rllode Island . 144.70 5~. 00 1<,'. 'f) 192.00 4:;4. 00 2~. 00

South Carolinll . 4. (1(", J:,.10 ,>;, <IS 42.00 017.80 ·"i2."00· f:'l\,thDakota .. :;l.«.l ,ill. ,iO :il. ()IJ 000,50

Ton",,,,.". m.m ~.OO 4'.00 102.00 lU'. [.0 00.00 

3:;.01 48.00 00.00 96.00 d~~ ·.. ·.. ·:M· bt Tr,a~. 5G.00 12.00 

211 Tau" 4,'. (;.') ~,OO '8.00 O~. 00 33..')0 12.00 U,M .';0.00 l~. ()IJ 72.00 1[l;).10 Jil. ik] 

V~rtnotll """ (,9. 00 31. .';0 U,OO 42.30 " ...&7: 00' Virginm..... 97. SS 47.46 180.00 -IG, 3'3U. fl6 S-I, 'j1I,j. 00 70.50 :1-1.00

Ws..rur'Rlo" 200.71 165.24 l81,00 12!1.00 56. 00' u.'l.5l' .. Wost Vil):inia nIH ' 1l.1.00 156.00 »1.00 7,184.44 22J.IO 73.50

JOO. AA 00:i."00' Wi"""'i" ,., , 912.02 1,100. 74 ],081.52 I. 49f\. (}{) ;J. 7SO, 68

Wyllmi"g	 ; ... '200 W,OO ,~oo

-,
 

72.00 08,1l31.~5 22, 2G3, 708. ~~

1, ,1-13. 2!:1 

24.00 100.56 ':i8:12' 16,2S7,4S'j.•2 

192..00 1,2~8. 6Z 1,()21J. zg 203,.'>39, s;'.'i.:l9 91. 94 1,27" 9~!. 1:1 SS.OO ~H,80LOO -":j~:oo' 00. !>6 •. 29 200. '5-1.M 

14,491.80) ~8..O;> ~~,18n,086.02 "00 10.19	 5,782-17 ~,oo 5,5l2.4~ til. I)j '1, 3G1, 723..'J.1 

"00 I,MG. f,j 7.0~ 6-,G91,260.30 

12. Of, 071,101.'37 "";,-i:OO' ~, 1~7 'N 818,:J.3S,37 

0, \t7 ~1,152.fj7

40,043.00 48.00 ~,;a,~G· ". 19,701,329.45 

U.M I, M'>;i4S.7r. 

;;.58 .. -17'07 Il46,M9.:l:J 

r~\ ~8fI. or, 

9.0;1 87,238. 51 

12.00 35. 44 52,7[11, 01 

2,691.68	 13, 7~ 3. 778, B8l>. OJ 

155.2513R77L82 

212.98	 1"~,Q~.37

18.80 N, !,:;:I. 4[\ 

'76:00' ~SIJ 12 .. ····iH:it2· l~,r,tU:t~:~ '2Il-l:2Il U.19 4n,:!i'~.8Z !.,1'fl,Ul l'fl.fl7 2.377,lM.56 ;ii:00' 801>. r,o 9. 59 l. ~m, 3,9. 41 

. --_::: ­ ­ --= - - -- - --­ --_..=...:......­ - -----­ ------==-------- ---. - --­ . . -­

.­ -­ -­
-------------

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

I 

Illstri",. I Celerc<l, UnC'lllnr('(l, )l,J~"u·

per lJOLllld, p~rpOlllld. f..elllrero, LO cellt". i cent. """. 

AI~~ama... AnIOns. 

Mhnsas. "6' 

1" {Cali(ornia·. .... .ii.. ,'..i~: ,',0' $2,400.00 ~Lh ('Allilornia. ......... 2, ~lO. 50 000.00 Colarooo... -. ... 1160.00 1%,00 675.00 C<mn"Ctlcut... Dela"'",." .. florida.. ........
 .... (ieorgi~ ..... IIawali .... Idaho ...... 1,llllino;.<. .iiJ.3; 2iiO: 30' 236; i.1;: ~~. "'4;0iJo:,,j' 8t11 Jllinoi,. . 5, 2~!. ~O 01)1.00 

Jmliana. 30,870.00 

13,22J.OO 2, IGn. 00 J,2I".'J.00 

1"",,,... Kl\ll$ElS 14,~;C. .1ll rIXJ.OO Kentuoky. 11.29 Louisiana. :l'::"~~:~' Maine.. ' 3,0.-'.;.07 1,3:.0.00 

Mas""chu"clls_ ~, 2[\~. 26 650.00 Maryland ..... 

······1;~:;·;·' r,oo.(l'J 

4th Mi ~all_

Minn",ota. 

IstMi:n.. 2, 009. 00 

.. '~;525'- 00' 1,200,00 

Missi~sippl.. ' .......... ........ l"t !>lissollri .. 1\.1, 6-'i-L Of) U, 07& 75 1,800,01)

GIll M;"ollrl. I 11\,450,00 4,340.00 ~.oo

MIlJl!an... , '.

, ."'600'-00' Z, Zfl2. 50 1,200.00 

No,'od •. , ....... ......,.. Nd"l"<~~

'Now lia.mr.hire ... ...,. 1~ :;~,,·Jc,,"l'. .-_ 5th NcwJ~"cy... """i:i;5-ii i"J'5i;';,ii"92 '6;4;-.0:00' :Kew Me.'f1ro.... , 1st New York. _.. ,- I 

U Now York.. l<l.ol) 

ltlh ~'~w York. .i: ~:J,: i~', . 1i,(l, (1)

21't New York. ~.llJn. n 000.00 ~Sth :\ewYork.. II,m.25 1,000.00 N~rlh {Carolina. ............
 North Dalrota. 

Phili ppino I'!"Jl<l,•. _. 1c;;;-~,-;;;-I-;;o';c;C';,

T"'" 4!1t, 00:;, 50 4r,2, ;7~.(7 41\, ()2..". g.> i , 

TAll[,!': L-H>:c>:Il'TS PIlO.I! SJ>t:Cll1C S')\JRC]:;!; OF INTE1tKAL Jl:Ev E.,"UE, }'lSCAJ, YEA [, "ESlJlm JUNE 30, llJ22, ny COLL,J:;CTlOK DISTHICTS-,Con LlLll)!.'d. 

Ole~mut"riHo .~'I<,I' ere tro bul,l~r.

lle"n dMlers. Whole'".le de"l~",. Iloalor,.

I -. 

Colorc<l Ullco[oroo

"komar­ olc<.>lllllr·

~srino, S4~. garin;;. 93. 

Total. Colon'd I UrlrolorN! HHlliL. Who1&­ OloOJl1or~B

ri"".$-l'l1. 

ci'oo' 

...........
 

...........
 

080.00 

1,4ir.,00 

1,460.01 

6,000.00 

~OO

Tir~I.00·

""~,',j:00'

'ioo'-oo' 

13, 100. m 387.00 

3.7.13.35 

t.1Hi.07 

I, ~3:1. 34 .. a. COO.02 

3, 'l33. 34­

00'. ro 

5,133. "I'> 

5, 7~".50

5;rJ.Ilc1 ]f~3t.)(1.(1l

1l.3U.0-l 

~,(l('•.l. ~t>

19,933.38 

3'~~'~ 3,916.57 

0,403.33 

4 8Kl 34 17: 033:3.'; 1'>, zr~. 42 12,633.49 

O,6Iii.fJG 

2.5lfJ.67 

2, ;,-~. ~:,

.'>.np.~

I. ~r"'.f,7

r,. Din. 'i7 

2C1l)J'Q 

;l, 71'J.!)(' 

3,'Wi.G7 

~,''''-.l.m 512.30 

Mail\!' P~rpo\!nd. TOIIl.1. r""tmcr;, 10 ccnl". """. 

IS, 9M. 4B
 

1, 31UlI
 

7,m~.fil

4i,555.BO $10.00 

21.\,310.01 1:!50. W
 

11, 72i\. 2G
 117.00 ,g, 71 1.1.\
 ~. 7'1J.3S
 .-- ..'. 

ll, fl'!',.3n
 

g,%9.98


LOO 

1, .'>'l2. 79 501,3Ti.02 78.00
 71, !)76.1~
 .......
 1,"100:00

;37.00 

-"",(1;4.1'>1 

7>!,3-l0.M 155.00

1,887.3-8 l1~, 120. \1[1 

J1,W3.1O 

11,''''.'0 

1O,5;i<.~P " fIG, fil D. 90
 'O,n:iLfl)
 

M,IX.l.~~ 231.00 3.\ 071;. ~.; .'7S4:ro'

'l7, Sit>. :'~ 2,fO.l.00
 

J, ~l~. l~
 2-10.00 122, 1j6(l. 28 

43, 1-lR 12
 2,6B7.40
 

21\, 7t9. 91
 1H,l\1 

550.01
 

7, itl. ~2 17, r>43.1.\(1 

102,100t.89 ."2~2::W

92(\.70
 

16,27g.63
 •• 1 

olwwr,rgll­ $-IS. ....e,$4;1(), rill', 1200. 

$76.00 

u.oo 

11l2.oo 

12l.oo 

·····~2iI:iiJ·

~,. 00 

T~77.oo

2,4S-l.00 

429,6,; 

48.00 

5, 700. 00 352.00 

"00 

82, 776.42 

!I02.5i 

3,020.20 

14,492.63 

ZO.:;-;~. 17 

7,IIV,.24 

ii, ii7,~1

I, .'p'),~. 3~

0,!J02.03 

2,700.38 Loo ~~2. 7~

56,001. 75 20, U7~.~O

4.1,5~.:J.l

30,141.2;; 

J8,oo;.)1 

7,.!ISS. g;; 7,:JC,4.n 

10,00.>.)6 

11,40J.89 

22,7B'1.~~

~5,~N.oj()

20,445.(6 

16,400.00 

914. ,11·
 

7, ~14.(lr1
 

"-I.'-"J 400. (II) 

62i),f,1 

12,050.18 

15,008.29 

1,420.82 .'":i;7';tt·OO' ll,n92.77 1,280.00 

356. Ol 

4,().j1.32 

13.677.02 

Z::,OI9.45 ······00:00· 31~.2G

13,b;O.~ ::. I 2,700.00 

,.."'----------­

.\, SOO.OC, ~, 7[14.. 50 

"00 21,015.67 

22,355. 82 L3,7J&00 

~.l(jn. 70 

"'ij~:oo' 2(~(l3f1. 00 ~n~1 .... 'm'Or)' 1I,766.G7 

l,ono.OO 

J.3ii<\ 4B 1,716.n9 

J7.')-'7. '34 l~rol. " 

4,916.67 

4,95U OJ 

'i2;5ii<:il 

3, ~OO.li9

Ll\ Lgb·. 70 '9,(;~.51

6,501. 00 'i;65i1:M' 

n, 7lo.6~

t,g15.W 

3, 7~(), 01. 4,:~2.r,o m.U1 J2, ~n. 43 4,~I~,r,"

5,100. :10 

14,37f1.11'J 

W!l.UJ 

7, ulI.m 192.00 

·.. ·6~2:00

.\00.00 

4,882.70 

700.14 

2 ~19 33 r,; 1~:23 l,;llj(l,33 

'::jt:~:1

2,400.00 

2,200.00 

2, 7!G. 70 3 283 ~5 2: 400: 00 

'M.OO .~, 700. J3 l,."&,(;() '.~.OO l, 6]\,. 00 l,2:,o.02 

Z, 772. 00 

],211.00 

2,.'r.tl.16 

C, CI52.oo 

Il,WU13 

B, 888. 5Il 

20, 110. 4(l 

657.6:1 

"'2;o-W'-OO' 

............ 

............ 

............ 

I 5li6 07 1; 810: 70 4,175.92 

4,0,10.00 

J.L :,~\l. ~5

'''"" 

15,000. ao J. ;«I. 00 311, 215. ll6 3.>,IDl.29 

1,t OhIo lOth Ohio 

11th Ohio 18th Ohio . 

. 

. ·Zi:~7~.-OO·

2.0."\1.00 

13, U'1. 00 

2,400.00 

1,200.00 

],200.00 

681.50 OklahoIDB . ....... Ore~on .. ............ 2, 2ll&.;5 000.00 lst Pem"yh'aulo 12th I'."ns;·[\'ani~. ............ ............ 23d Pooa~rl~!\l\[a.

Rhodelsland ... &>rlth CarolIna. 

174.00 2, lOG. 00 ............ 5,00.00 Wi, fItI 

3,'J-Jn.% 

&outh Dakota. ............ Tennes'ee... ............ 1st Tc."as.. 2d Texll'l._ 

Utah ..... . 7.'\(1,011 ... 1,746.2.; ......... ····&)0:00· 

\·~rmont.

\'ir¢nill. ........... .. Washington. 

West Vir,llinla .... 333,411 600.IlO 

Wl""""sin .. n, 383. 51 2,0.';3.00 Wyomin~. .. 82.50 

.. · .. iL>6:i~·

51,700.01 

3, 031. 61 3, 097. 12 51,6'>''2.01 

2l\,ooa. I:j ... '62. 50 

39,1>.'>1. 48 

~7. 700. 20 .5, :187. 03 &33.00' ­

l'l.1~L20 7ro.70 1, ,,;g. so

17,292. II 

\300.30
 

~1,'T.(j. 79
 17, no. 6.~
 

2, \Ql. 14 .~,035.!l3

0.147. ,,,0. It,o.oo 

t,836.:l3 

18, 2lXl, h. I'
 

2, 8lfi. r,2 I.
 

4,100.1l3 .
 13, 6~. 70
 

J7, ~n. or,
 ~'.!5.1J(]

l1. 7'~. M 19,13(l.~~ 1,613'-00

'm.H ........... ....
 

4(1,007.37 740, 260.16 19,475. :l5 ·~~~;··~·I

Illl.{'(1 

z;,{).oo 

Ill. 00 

..........
 '78: 00

1,100.00 

I 

=~

1,887,3S 

.... 

I ............
 

....... .,.
 

15.&3 , 

I 231.00 

7Si.'5O 2,030.00 

245.0:1 

1H.00 

.:li,~'-:iO

. 

I,IDOO 

168.00 

1,41i'S.OO 

... 8i.i'oo 

2,010.L3 

I, m.l. 00 

",-,',",.c~'.o.c.".cl'·,'",.c~;o,.c.o.+,-,-~-~-~_··,·····;,.·,I~:i-~.-.-.-:.-.-. .. -'-'-.'-'-'-.M­

•
 
- --

TAIILF: I.-RECEIPTS Fno.'Il SP~IJ'IC SOURCES Oil IXTEnl.'AI, n£\"01 Uf:. t'ISCAL YEAR EXDf:D JUl.' F: 30. 1922, DY CoLJ,ECTIO:-' DI.~TRIC'Ts---Continu('(L

mSlrklS. 

Alabama ... Amonn, .. Aruo.<S.< 

151 Caljfmni.& . ~lh Qo.hfomin...• Colorado . CnnocoUcul.",.,., . Ucbnre.. ,.,., FloridA... .., .. , Gl'<rgln... HalI'lliL 

Idaho.........., ...... 1st IUinols 

8th IlUMis.. ludlaM" ... Io~'1I.......
 

KallSM_ 

Kenl"cky..

l.o"j,lnnR 

~Ih;no	 . Mnryloml . ~ln!l':l"'hlls"lls.

1't.lllehlpm 

ltll .11i<hl!:JIn. _\linn,,,,to. 

M!.<st..il1l11 .••.. 

Teno_ ::::: :::: :':::::::::: ::::::::.: :::::::~~;; :::: , 1/0.6i4.51 _ oo,ZlI', 19 "'.'''';':';'';';' 

1s1Tl>"M "" .."".. ,... .. ..' ",.. :::::::::::: ~:i::~ ~:~m:~ l,P.U6'2 

~~~""> /:...•...•• •.•....... ...••..... lmn :~~~ ",~~
 ~~;r::o~~rr.~~:::::::::: :::: '.::::::::::: ::::::::: ::::.::::: :::::::::: ~~:,~~~ ,~,,'m:TI ~:~~~~~ ::::::::::::::: 

J'r~ or rnDO""t.... butler:.-.I---,"-"-"-'-"-"T'-. :	 '_'_'_m_'_'_"_'_"_'_"_"_'_...._'_,.,_._._""" __.,_",) ,

TotGI. 

Balas 01 pro­ dure On soy 

%~b':'~f,"lf~" In ,"olue or f",ollnn Tll.ro­ of, 2 reol,. 

~'BmJl ...le>; 

by)'O>'L­

"''''I."" 

U.~.'

lZJ.OO 

Tolol. 

MlIk~l1I,

pooh"" 

or rO' 

l'"",lcr"" "2. 

. . 

I'e.r 

h~rtol,

4 rent~.

TolGI. 

":i;&m.oo 32. l~

",00 

; ..... 

Moou' 

la(" 

l.me,,". 

1,'<:1. 

~-I-~---------I---I---,---I---I---I-­

I 

:::1:: 

:1,029.00 

32.18 

.. 

lr,'>. 00 2,181.o.~

.. . . 

. 

m. W~'::A:" ....... ···:i;:iSil.·i!i· ··..50:00· "i!:cizi' 

MOII on . Nrbmskll . Ne''llda.. I.. Xew Hampshire lSl,XewJcrser.... l1li-­ 7 ): '7 -",&, 

5t.hN~wJ ~y.. .. .. 

r.r:;':;"~}~~k··· 2</ New york....... : : :: :::.:::: .... , ..i-.m, [li' ... fm" 00' ..87i 00 j~. ()T 

Hth New York 

2IstNcwYnrk....... 

2!!th Ne York ,.. .. · ..j,iJ:oo· .. · 24:00' 

NrrthCarollna , , :..... Nor[h Dakotn.., 18tOhlo ,....... ......••. IOthObln,.. 

llthOhin , ,... 

18thOh;0.................

8~0IllB , ,.. :::::::::: ::::::: ::: 1st Pen;;';Yi,iii'I;'·:.::::. ..,:::::: :::::::::: , : ::::::::: :::::;: ¥;N;:"~,r~~...,,~~ , , ,.. Rhod. 1.llInd.... .. ..::: ::::: ::::: :::': ::::::::::: ,.. Sou.hC1l,oIlM , .. , ,... .. Sooth »~kota

Por 

jlollml,

I coot. 

. , .. 

:~::70.00 l,I~~~2-t.~ (;43,400: &i' 1,10(1, 300. 18 

102,098.21 lB.~~~.871.12 3Tl.OO~.1IJ

, ".. ~·.m..\I) 

119. III	 7H.rro~7 M],OOO,70 ,...... 117,M1.:i1 1,5i6,1l6,U 2,00l,HI.7lJ U~.OO	 21J~.00J.<Xl

"'~,::i2' :m,1I0.):) 

I, lli' ifJ:~

. iii?-i' :l(J':':C&OO 

123.9'1 1,S'tl,132.G7 

"6M:ilS'	 I,m:~~ 8.16 171,177.05 ,.. 710 lI.18.ll'I 

, 170: 910. 70 

"""~i'9i' 's." 638. '19 

~.~. '~:~~ ·-iOO.. ro· ~~:~~

~:ill:~ 3i~:lr;:i:;l ~~", 00	 W5, Itt. 42 . d51, 821. M< . m:in~~ s,w,~,~q ' .. 5, .J:.
 

·oi.'OO· m'Ii:n~' ~?gB'~I
 3(lO'49~·95 144'1lOO'4T
 ",. ,. 1~·~6.M 51,0Ii.lY.! . ."""--H m,15!t74 

1:o.m.1.41 l37,B40.22 

~~'~?':i !~.:m:~ 3.5i: i91&i 156:002. lO 

',.. H7.'l'iO. 17 150,fl'nOO ~:~:~ l'm:~8? 3li'.49,u),; 615,145.10 , 22.!n!.l>1 13-1,llAA.l~ , , 213.001.68 M.rm.2'J 

.... ·~:~:32·

ii,'iHiBj' ,,,,ro l:l3,~OO,OO

In.3li 

1.9'1 

''''~n~:~ ' i(Aoo· 

.. .. ·i,4:35.1:25' ' 342:96 1~,244.H iI3.00 

···2i3.'0$ 

''''iJi'j-8' ' 

S2,8j8.~8

'0. iO

31,1l3'.21 ."

7,4[>3, 16 

"ro>.~ 1s,. 003. :lO 

1l,M.... 1i8 

":i;S'ii'ro' ....,..,..,.. I, Iss. iO 

~:~:, :::::::::::::' ..~. 8!l 

R./OO,916.r,l "i;37S,'oii:"i!i:' M4.ln
 

IU~~ ,
 '.~' "-"" 3' 

, , P;211.2S , 1.007.30 2,490.10 2r¥:l'6 ,....,.. '332. M.. 

s::'::~' :'.... 

32, m 24 ..
 13,677.78..
 

. .•••. . .. 

Wyoming '.. ..	 .. ::::::::: ::::::: ,... 54.464 (;) !~.OO~ '0 ~:g; "'''i2,'i5id2' ·.. ·.. ··i(l:r~· m,~!lIl.m

Philipplno 15ltlllds, , .. 'C'c'C:-"'-;;;7,~-,;;;:;-;:-:'I' c·'C'C'C'O'·c·o·':I'C'o'O·'C';::" ·~;iCo+:;c:;o"'c::-·I."i' '"'~·'""'''Cf'i'o·c· ';'~'';'0'.~'j'C:.~.:C:"::~:C::0:0::0:;:::IC;;;::::':::'''-:f.c~c71C':~~~~':· ~~" Tola!.." 13,flo.17II,OOIl.OO 14,416.27 008.20 100.25 -1,167.4~ II 61(,,1158.05 26,'OO,7tH.31 ." '., _ • 000._ 00 ~. " ,~" , """. """. 2,.ll8J,-HLlJ,5 5!i.7IlIl,4M.45 

. = - ----	 ~­
Alab~ma.. ).r;tona

Arb..,,,,,. 

I't Caliroml8. 

r,th CQlilorni8..
 Colormlo _ ', ...".
 Connecticut
 

DolawBre ... Florida.••.... Georgia . lIBwoli . Idahu . I.t IUinois. 

8th Illinoi. 

Indiana..... Inwll_ ...• _ Kansas_... Kentucky

Lm"'iana. 

~la.ine..... Mnryland __ . ~lass""h",otC$ . l<tMichipm , 4th Miclllgan . Mlm",.ola ... 1hSl.issippi. .. 1st Missouri. 

Oth Mi""o\ltL Montana .. Nobmslm. 

N~\'ada . New llllmpshire. 1st New Jersey. 6th :iew Jersey. 

No" Moxl<:<l... 

PubliculiliH," 

Expre",; lor TOil\. Freight, by Pa"'''llger8. by Seat" berths. rail Or waler; cllCh 20 cenl.s mil or water; etc.: 01 "mo,m! or [ractlon ofamo\mtpai,l. of amount pllld, paid, S per nl~rcof paid. pcr cent. S per cent. cent. 1 cont. 

Sl8,1i4&80 I:ljl,6~1.52 SZl-i,w~73 '14,227.86 '$113,38&08 . "$57:00 · 3,S17.61 ~ ~ ~

···..sii5:S5·1 '140,~oo.44 .';6,61tl. 76 

38, 199.63 78,730.81 1,05i!.32 5.;' 971.116 212,564.~1\ 118392.l\7	 ···2.3;Oiil:70: 0.723.80,'),18 2,920;;32. 28 ······;i9;2Si:i:i· 2.411,376.60 ·ii;~~:i~· ....Si25;iOO: z,j. 1,Ibil.:J.::;4.67
 

1M, 964. 32 206;861. 63
 3,097, 239. 73 1,223.093.29 18,793. M 1,403,4S1.63

419, ,41. r,o 2'~;ld~ 151,023.97 494.976.76 ~;~ti?J 1,705, MI. 00 6.~0. 011. O'l 2,051.17 48.00 333 o~o. 22 '2;718.31 ~,169, Ib,. 30 2. 2SZ, zr>R 82 10, 2.~q. RoI 2,4Sq,7i','I.I~ 51.l03.03 24.rl,l~. M 1~,235.4Z 2-\4.r,R I, D4'J. !;1 M. 76	 5:tm:97 t '.00 

42,893.31' 34r,.!<JO. 2'J 16'1,74'1. 20 IO.4~ 143.14R.3Q 005.&\6.27 (0),122.77 IRl,HI.% 513.00\1.49 6.0.;'.5.5 

!;(l.40 137.06 '16572'19' 2'~~~:~~i:~ ·Sll.:'\I~.OO r.rn.17 r.l.SI~.31 ']2;224:'98	 40,"",;. 1'>.1iQ';:. ':lfj m.oo lR.o:n 34 7.00 ······..··i5:.iil· ······ii;ili:ii:i\i· 30,MlI,M& 17 5,JIl7,219.S4 956;214:76 15;003.94.\. rJ,j 9,2.14. OR2.!\5 13,~';.i:~	 155 344:95' . 3. 19 476,997.50 169.f7:~41 lr.o. 7~~. MI 63~M 18.05
 

..tl.Il'? .til:'-. ~1 2-I.9lI',2,' 4~~. 9S--l. 
 I, .'>00, \~l]. 2!l 

11-1. 11 231, tl3. 16 707.47' 400,102. \IS ~l"l,~.09 ................ 374: 258.69 94.61
 

·101.~·O:', 17 7GS.77 7Vl+\-, J(l .....,86i;ti38:9i. '177;718,28 4.4;1),o-U.99 1.77L.'>63.~~ il'O.'JO I.MI.701.1lI 579.27 '··700.19 2,1143,00i.(1O l, I.'fl, H.1. 93 1.373.79 M, 1ss. 91 91,05l:05' '1,27'1.3:.'. '7 70;077.61' 676.80 1.223,3:16.50 '419. jn:::.:; l'~,n 2'l.i.J1:;.74 4:,;1.21 436,4:;7.63
 

45j,IW.4J <Ill!. 131. '!--I
 ~7, 8J "2J.OM:95· ........... 7~:" 709. 24 

12,~:~~ ~,'1Ifi.'lJO.lH :llI.3li~. 73 ·1;0.';4:l9 6S2,380.25 ~,397. m. 72 4.710.010.50	 1, 1~6. 211. 4~ -··i~.&"6.56 r" 452, jUg. Sf, l,N~.~'!S.7~ ;W.19~ o~ 2.36\I,oo:;:.9~ 1l~.914.f>1·

6. j~l'. 71 I, 631l. 00>. 23 25, 5~'-'- ~B ·····ii:ii;· 423,28.';, n' 1,9'J2.93 b.04O,6S1.0l 2,90W,m.S1 300, :l35. 07 180, ro.;. ~I 2'Al.37 1~(l,1.M,6~ I I. iSI. 58 ................ 70,4S'l. W ··· ....i;~~
 4,69,;,034.011
 4. 3<'/. 7~ 2, ,i(" ~~6, OJ CoS. 7~1..l1 ................ Z19, un. 72 7, ',11.or,7.n
 

9;239.75 ltO. 5jl. N 4tl,I'A.~2 (IfC!.:JlI OO,IJ:l.4S 7" 72	 .....im-;OO-i:27' 13. J3U3 2, 4r,o, ti lti. 38 5,lH1.12 1,128.-112.66 5,62~. 3~. 7,m!l, 300. Ii4 3,879,71l.~") 790, 17(j, 4(j lr,l.ll	 ................. 265,813.41
 242.191'.07 I J~I,0I.~.S7

'456, C3 1l,I~U.2'l 'ilu:~ 12.0~~. 99' 52,065, 97 28,3J:l:U::' 7M, 500. 91 ·...i·683.03· 2,6\10. 849. G2 ~-,,443. 75	 ... -... 1,200,f,06,\33 · '4, 220. 41 , 49. ~5 ~!l, 7.01. ~5 33,('\'1.92 ~:i;';t~g 10. no. oX 200.00 ~ ~ . 4",16.63 18. ()"21, 4.~ 4,20(1.2\1	 4,735.06 ,0,10 1,091.65'	 !Ill, 902. 00 Z4, ,72. 39 49,k1f.1.fl4 '34,54&46' '111.05 252. r,>i(l. 20 . lOO.g;-'-'.M ~i;m:!~ 12,141.70 :i:·::1 · 6,612.-57 ............. 18, 4(1]. 3, 7, ,SII, 02 IH. sr, 3,803.41 

bt !>'.", york .
 

2d ~"'" Ynrk..
 Jtth Nrw York 21otNBWY"'~ .. 

... :l8tbN~"'Yo,k . North Carolina.. Nlll"tll D~kolB.. I~t Ohio..... nru: g~~ .. IS mh Ohi~ .. 

I

OklilJloma . 

gr1'i~;'J,~~ji,;,::::::: . Ql1::lb Ym""\'h-~~ill- . 23d Penmvh-lI111B . Rhodll-15Jan~

S""th Cnrnlinn 

Sooth Dll-kot·a. 

Tcnn"",...
 In Tc.'<lI$.
 

2d T~"",•..
 Utah .
 Vermont.
 

Virpnill . W 'lJllnp,,o , . w"n VlI"glnia. Wi"oonsin , .. ,
 Wyoming_ .
 PJiilipplno Islands.
 

TQLal. . 

-U,300,w 109.14 1,3112.11 ................
 ••. . .1 15.S!\8.2~' 1l,009,027.57 11,556,.123.71 '7,OSO,8IS.88 217,810.70 ··:2;?~;~~5.~· 13.208 li~ 0(1' ••• 1l9O,s6-i 1. ~il,9:l'J ....17. u 

553,239.62 2,308.1'6 261,744.27 2,.')99. so ............ ~I. 91S 72 6~ M OO~. -l6.'l. 16 48.2"..3.78 I1,084.66 ID.1.214.33 5623,]8 ..••.. 21',73~.95

4(11;, an. 6-4 5,41&20 375.915.05 9,9(8.67 ······'8;4i3.:38· !"!I4.'!",OO 11272 P17,J-H."'l 

921,101.03 002.52 697,6.16. 27 M.M '4.10 77,Mf> ~5 1,697,~lti.{12

3.951. 85 4~. 34' , 911.88 C'1l.2G1:~ 1 3~,l7'),27 ······..···sz:'ii...... ...........
 1,414.510:49 5,190.42 1,182,047,36 332:21 1\U.2::.1....7 4,22&.97 2,l'<u,6Il5.flII ~l~.2'il5.fj4 32,440.12 155,771U14 3,11'1.'), 75 '151;515:21' 1'O.~2-l.4~ 4.~0 751,~t5.38

470.207.02 '311.95 169; .167. 06 5, 342. 24,.\C2.74 :::':;7,27"..",~ ~,1,';I).D5 94~,1067.4Q

L ~·l'. 3m. 03 ·m.m,!l7 352,972. 09 22,511. 29 2·i~,~:,.70 .l.QU2~ 1,',()4,711,OO' ~.~,~~. 149, 12,. I~. ~5 9a, 563. 73 6'u "83.08 1,308,71 572,717.16 ·3,187:-.ii· ! 19: 112 b7,01ti.~4 1,2'.I,r,Jl,1l2 

9, 2~7: 0",1. 44 7,142,345.2'iI· 

~3, 139. 70 7,453.16 3.',662. 52 ...........
 

38.158,72	 4,527. 68 ro,9~.7~.. 1,I~Ul.~:~~ ···.. ·3-i;ili"i:ii4· 17,m;~~:~ %,7-"3. b9 5,551. 78 '-8,68& 83 40.79 "5.'ilIOOS32 3.1,M9,f.5 1,292.762.09' 47-1.00 ·····9-iii;il3:i.::i:i· M.''ltUZ ···:ii;720.55 4,919, 932. 2G -, 49: ~~R: 82 2,347.11 20.127.93' 257.52 ............... 3;.260. 31 340. 21 101,579. 90
 :;'.(lSJ.44 115.,75 13,M7.Gti .............. ............. h. fs5.>, 83 . ... . ... .. .. 89, fM. 07
 . : ~. 14,934.56	 74, ll84. 50 '~i~.~~(i7· ·········Si3.75 2"-'i;020.lfJ··········f.89:19 . "10,4.1 '49,939,3~ '''72.'72 713,333.85 

l,ilo.II~.~O -1,m5.30 1,0$,737.77 ~~.07. ""849;79o,:,1:l' 1113,022.09 3,f-.(lM,901.2G'

I, (;W, NQ, \'~ 205,014. 53 1,2.'>4,769. zg 65,528. 49 . '99, 229. .j6' 946,000. ,'>1\ •• ····2:23:05 4, 171, 132. 35 

413,7(1331 . 'li27.6-4 '33.1,183.[<4 '3;51; !.. 17,682.03 1,456.53 708.556.90 22'l, 577. 52 7,969. 46 110,00~, 17 12.00r,2G . .20 302,310.81 

2,639:tl7.';'73 2.M-I.:J5 1.671;0Z3.92' ····~:4f,.j:i.i" . 43,5.14.66 ••••••• .... 4,362,522.79 

327,272.62 3.2'l\l, 1\.1 3IJ'I.13-I.UI 2.nO.95 "9-i.2'j 139.6.\2.94 . ···7.M 7!lO, 853. 30 

37.621.96 (;,:'(;4. .14 ~,~lJ9.37 9nH 306.03 30,935.7~ 543. .';6 lOO.300,r>4 

152.477.17	 f.~4..\~ 33,17;;.79 ""::',':";'.:," 411,2(l4.nt 156,51 5fJj,74S-01 3.87'2.07 3lJ~.l~ 2,1~"'57 =.u 2,98l.88 UOO.72 10.32'~W>

""~~, ~~ 1 .. ... 1",~~I~~""IC.~=1"'c'="="+"'·~~~~~~~~~~CC~~~~+~ ~~~~~~CC~~~ . Bo.292.1!l5.34. -'2,475,~i'l\1~ I 5I!-,fl42.230.jl 5,i/!;Il,62J.G:j 7,cl:.>.J,SI1l61 28,086,886,47 1,181,635.32 198,6!l7,72&IG 

., ,,> , ,.' f1~'

, 

-'-­

,,' <;. • 

• 

I 
--------

TAB'Ll! l.-RWElPTS FRO~ SPEClfIC SOUKCE8 QF INTERNAL Rl:VENUE, FISCAL YEAn BNDED JUNE 30. H122. ny CQLLEGTtON DISTRIl)TS--Cuntinu('.i. 

LJle. 

I Industrial 

I'>c<:kly pay­ mcnt p1&n, not On fficll SUlCI o\'cr ",,00. 40 Tolll!. or frno;t;on,.! vcrcentolfirst 

por! or (ace of wookl:; pre­ pol,ey, 8 cents. mmm or 20 

per cent nlllrst 

monthly pro. mJum• . .'-

Alnbama... . __ . M,715.?9 L1, 175. 95 tl,roue fl.J\7.15 nz, 2;2. SB 

Ari""na... - llf~1ln .•.............. l'll.n ,.~ 19Z. !ill 

Arlransa' _ . . '1()070~0 a4.76 10. W,OO "n;2I):1:1}l ·····:~2·&i.Kji· ·.. ···ii;i4i:~~· 300.59_1. 04 ~'9', 962. 23 '5th Calitornill. 1.1. C4lifornln. . . 50.263.59 , 522.55 11.fI6~.2ll 90,671..11 152,52(1, 8,'; 

CoJorll<10... 6.37,';.88 69.6,'; 10,444.13 5,603.47 23,493.13 

Connreticut .. 344,930. 92 ~;5116. 8Z 4~. 2O~.O~ M4, 121. 77 1,3&1.944.1>1 

DabI,,-3l'c •••. ............. 154.GS
 , 3,528.70 3,m:~~ ··· ..·..·jii!.Z2 FJoriwL •••••... . 0,407.46 

Georgia••.•••••• 31,290.90 ................ 99,874.47 1l,30&87 142,474.24 7, :U~. 0\1 l\.lR2a 

!lawali . \24 ................ 3,0.''':l.IlO 6lJ0. 02 3,014.1)1


Idaho.. _.. .. . .....,... 2,428. ll6 2.4:l.".CO 1st lllinoi~... _ IW.lr.7::IO ······si;600:72' ·····8i7;im.Z,' .. "'295:Wi33' 1,n\.m.M gthlllinoi•. 17,l'!Zl:m "'16,971.09 1,';,536.09 30,27(1, 91 !ill. 00'l. Jl lndillna.. __ W.521.61 ···I,l'>lO.Ol 9.~18. 71 67,045.(3 llR. 72.'., 7fj 

Iowa . 1(1;. 57.~ 93 7.00 .>:I,InO.71 00.517.33 tn,971l.'1I 

K311SlJ5 . ~1,4(loJ.70 9,725. 37 ",277.61 M.r,O'l.~~

Kentucky . 7,M3.71 ..·····6;ooo.. i.z 6,399.49 3.1)O,1,~ 2~, 142. 04 

Louisiana. Il, 710. 70 6,470.52 22,852. 46 28,r,27.51 69, ll61. 2.~

!daine... 2,930:80 01.">.1.97 3~..'iQ 3,769.17 Maryland .. ._ 8,102.20 ...~:ro". 6,1 16,612.85 19S,OOl.!4 201-1,54.2.54. ~tsSSIIChrn;cttll .. 23, liOO. In lllJ,755.M 122,1;10.50 311.~\4. I] G.'il. 24(1, Il-l 

1.t Mlchipn... . . 31,~~ 30,50,.501 95, 103. 6') 1.\6. B15. BiJ ~lh MichIgan. 6. 95S. 32 4,469.50 11.814. 89 

:wnn""ola 32,229.36 78. 77k. 86 ··U,08O.00 13~••8.5. 00 MlSlllSSlppl • 6.1~!>. 92 9,,';25. 7~ 491. 43 16.1G6.1I I,-tM,sso'", 88,756.98 51. 93 22. 7M.~S (~. 235. GO -16oJ.!JOO.16 5th ltli"ouri. 2'.l,I'I24.M 54,477.08 4.,035.,';2 10t.3.'II.94 MenU.on.. 3,~.H 2,5!!5.02 6.4a9. -tll Nebroskll. .. 60, 9!1:l, 8(i 30,443. 73 :19,015.4:1 , J~O,4I]8.01

Nevada_ .... I . 

Now HiUI1p'hlr~ .. btNow Jms<y .. ~thNewJeI"leY_ .­ "'-" ,---­ , .. _­ . N~w Mexico, .. 1st New Ylll'k :ldN"~wYork ... __ . 16th ewYott.... .. :­ :::: . 211t New York•• _..... :18th New York.•.... _ North Carolina. 

North Dakota. ..........,----­ . 

1st ()hlo . 

10th Ohio _ lIthOhlo._ ISthOhio __ Ok1alloma_......... 

__ ::::::::: . ----­ . .. ­ . . 

?;~~~n'y·l,,·..,;i:i::: .----........ ------............. -­ ::::: . gIM,:,~r~~::: ---­ :::.............. .., . Rhode Island __ . _ .. South CarOllM . South Dakota. 

Tennessee .. btTex,,"... 2d Texas... . Utah _ . V~o,n\.,

lrgtlll•... __ . 

Wfl.oJljn~"" .. WI'lSt VlJ'[(Ulia."

Wise"""" Wyomlng ...... c.... Philippine I,lBlIdj.. - ---- ­ , .. - ­ - : . 

Tot.l .....c .. ._­ . 

.:, .... 1, 251. ~9

41,:';1.~.49

3,l\l(1 ~,~~f;ll 20 3.740. 62 ~ ~ "" 5,074.11 ..······· ..~·~· ~"r,',ill I:: 39,3!O-~9 2.59.21)tj,9J 1l5,318.1M 136;23.'>.IH !()J, 055,

.S,;; 619, !!Gr.. Sl 

2,m:~ 2,.~1.8.1 ·······z;iil5.. oo· ····..·s:ii1:i2' ." 

10, (3~. 61 1,003, log, 87 lSI, 700. 2\1 l, il'tr,. 104. 77 •••••ihi:i;-i42:~.j' 2,9M,162.11 ~5,57B. 67 ·'·j:.j~i:52· :::::::::::::::: ~:~~:~~ 1~;~:3; 51,204.07 7,9~.32 .........••••••• 11,~.M 2,61~S2
 22,103.00 41,24.9.07 H,191.95 18.48 6,';,519..10 2,0«.23 1,800.62 . 3,010.ro • ,GI,~~ i:i;ioi:2j· '11,00;.26 1l,409.00 97,176.~g

14.290.42 ·'········i57..i{· Ig~:n I A;MtM H.5!;""? 0" 

23.4<:;5,'5 10,039..'>'1 34,10048 >l,607.70 41\.717.74 10.5.~1.18 613.749.';6.09 n. 2~1. 01 " C l~'.~~ 2\1~~' ~272.S1 f,4lnal B.mU7 0 

10,936. 31 1&:;,1;30. 95 109,768. T.l C,1.SUl16 

- • 

"~ 2.1:.1.65 4.9lJ6.33 7, Mol ~3

36'm:~ HI,404.3n 1l,7:J:~ ~m:~ t~:&rl -71,0CJ6,.% 00 1,3W.66 3.411Llll 15,872.29 3,1.]..1.(10 23, 770. 04 

" 

'3,4R79 145.74 2.601.00 ~~ 6,~79. 7~ 0 1.~,OI3.33 4-1.678.12 ~,I~s'83 14,m.7~ 75,107. OJ 23,3.« ~.9.W 5,.'.ro 22,947.m 6O,42~. 64 '14,3~nR _........ 'R5.36 6~~.'R 1ll.45.~M 0 

3,036.35 .-'.. 3,311.~O 651.37 6.998.'{18

•

ZZ,4Z9.74 1,.>:11.30 ·>l,180.75 :l.",141.79 0 

·19,044;311 8,ff17.46 14,1(2.00 9,515.33 J;l.,'>!9.n 8. 

4,17li,IS 405. 00 U, '1,41292 546. 95 2,Sli9.00 

2,954. 80 I 22.007.65 " U5,\l92.~1

3.418. 07 - .7~:m:~~ . _'r "~:M I:: ~~:~:.~ ~:~~.'~. 1,237.29 • 

• ...............
 ."'~: ~~: ~.: .. :.:\~;~. ~f'~: ~;;' ~~~~'J .: :~:;~;;~;~;;. 1O,855,4O.'l. ~I > " " 

• , . " 

•

e 

, > • , " l>' '" • I.•, 

'"

-, 
TABLE I.-RECEIPTS FROM SPECIII'IC SounCEIl OF INTERNAL REVENUE, FISCAL YEAR ENDED JUNR 3D, 192Z, ny (:OLLIlCTION DISTRTCTs-CoDtinued. '"00 

Alabama..........• ·· M,5.'lii, 11 k,73l.ZJ 17.00:;.00 ~2. 00 ... 110.92 ........... .......... UJ.roJ,72 ............ . Aritona ....•.•....... 3.295.41' . 7,5n.41 ........ -

Arkan!l8.!!........ ~. G,374.~5

·.. ·ii;ioiiJ:rJl· 1l,<J:2;-~:j& i;wi: i~' "'$8,808.35'1 8,382'25 ';::i3M:"i5' 'si;oii~i;'

. 20.692.3~

is<·.8;281:~;· . 1st CIllilorniB...... 78,00.0;. 08 ~W,M7.33 S2Jr,44 111.\14 

6th Cali/ornia.. .­ 53,009.25 45,5117.00 f.lU,1!<3.12 11.470.94 15,062.17 40.64 349.51 794,90 273,276.65 4,:J.S7.77 1~8. 19 

Colorado 2,3.51.91 I 7,ok5,lf 210•.191.51 1,~,G,~2 719 62 I. 01 .... . ii:ii' 112.358.16 2; isi wi:;'.9· 5,.jj9, 27 C<>nnecticut••••••.. 7,327.91 117, 7~5. ~5 lI.',l,5$.8\ "19,34.0;.00 101.186 20 ... . ... 309.81 79,752. st "n DeIRware.. 581.07 1,794.19 1.916.00 1.363.98 2,595.91 I. 85 8,982. 9S 1. 15 .,~

Florida...... ,...•.. 2,176.57 1,~H.ll ~J.c,J.91 lj4,,<ii' ,.~ ... 14,5.\6. 05 S: 3-i' GeorgiR............ 29,913, [,3 4J'l"l.ti7 77,GGi,OO ,.W '.W .. j67, 7G8. 71 

HawaiL.....•... _ 138.19 1,078. (1l 363.19 1~7.~ 27.n ... 7.74 6,639.08 

Idaho.....·...... 334.20 :'<)1. jj 1,7W.03 'i;Ei:ili;-i.w· 533;i23.70 4gi;52S:iH' ":">2;55i65 ··j8;82:i:.~·

23,206.14 ilJ:'ii IstJllInols... _.. M4,3~.3B 8M.6~:1, 76 1.7r.J,r,lti.05 1.400,455.76 4~9. !'l 

B1JI ruin~i> ...·.... 8.%\1.19 3~.~22.17 25.9:;8.33 7,~2l.5(J 138. 115 5.3-5 55.001. 10 345,811). 08 "" 

Indiana m,579.51 6,803.92t,.86 1.:1:,.1.704.07 120,712.1).1 . 13,798. [;I ............ 192,519.35 ";'~ Iowa ... :.:::1 1:;,522.92 4,492.46 2,H,,,",42 G.:l3-1.00 4.194.51) ............ , .....'3."00' ............ 211.99(l 72 

Knn!'lll 13,261,71 6,r,g0.76 30,531.94 M.95 638. 03 "i;200:ili' ............ ~8, 793,28 4.37 

Kentoel<>' n.260.1G 37,707,99 37,120.97 12.M'!. 62 12,928. 35 ...... ...... """21:24 63.6&!l, O;j 

J..ow5i.D11 7.W6.35 .······47.j.. ~i;· 6,~;U: '51~:ilS' 27.28 200"43' ..,......... 90.418.49 l. 9t 

),lllln•.. 2,51(1.49 12,429.05 ........... i;ii;i): 75 3r.,2%.~1 ·:U", :Uarj"laml. 10.882, "11 12,276, (lG 76.337.22 7,915.'15 2.664. .';6 &19..';6 '''2;1;-4:i,6: 251.r,n. 25 "~i,:i;7i>8:~i X_ehu>eltll.. 44.07fi.48 297,270,88 2,141,784.87 149,3sr-,74 118,327. .'\9 7,15'1, 32 ,,14,075,37' 1, 7D7, ~2,;. 78 :\5.1. ,. 00.00 

15t Miclligall. 2,902,19~..\9 38,:j27,34.D.H 8.!l91,315,21 36.2:'.6.62 17.951.69 472.'IG 80.07 103 3S-". ~t 2,55-1. -lU ~. 52 

4tll Mlelli~8n. 32,914.97 94.785. G4 120,310.44­ 58,.777.51 ~g.38U57 ··..ioo:iil· ·"i;8.i7:is· ... ..... - 4-,:72S. ~1 1,67L~7 ,. ;l~l. 48 

)Iluuesala 45,313,91 ~1,98.1.05 94,t8\l,79 16,070.01 13,907.29 2~7, on·!. O\l 

Mississippi, . SIll. 54 . B.W ·188,1>7 "i;,iiii:ii5' ···~5;7~i,:jr.· ·"i;.j05:73· .. 2; ir';: 05 ..... 17,3;"Q., rol ... .;";" . lit bti:mouft. 31.892,82 343,090. n 3G2,341. n 5IJ,~1.26 47'>,5~:J. jcl "i;i52.i~' l'l:l. 

~tllMlssourL. f" lt9. 00 15, OOU, 50 75.332,04 ·650. 52 S32.~0 707.89 504.74 2.15,8.>3.2;\ 

),!antllna 134..98 ....9;099:i6· 3,714. ()() ·......3i:2Q· .. 1.370;[,6' ...... ... .. ·"i.oii:ilj' 1I.l00.7~

NebrukR... fi,~57.02 ll'O,68U~ 1,~26. :l~ 2.7." 64,230.26 

Nevada...... : ........ ····2;8&2:80· 97,79 .............. ... ·i,i;.jlio.i: ii" .. ...... ........ . . 1:287. 94 

N~w H5mp.mre...... 2.00.1. 90 5,301.84 .i;i75; 68ii:ii' ,~ ............ 13.369.21 

tat Ne'" J.",O)y ....... ".228.00 213,005.47 305.&81. 65 2to.n "'1;418:69' ..... 'jiii' .. .. '286:5i' !l9,957.54 "61i::ig' '2;~5,i,7' 'n.OO 

Mil New Jorsoy. 39.00,.45 110,821.36 979,8j1.62 154, 21'0. ~3 63,6,\(I.lJ-l 100.192.70 2lfi. Gl 

N~wNexien ....... 4(1. 07 3,\.93 1S7 93 'i5;4ii:i:~i' .... '(8i;3: 57" "liS;i'-i:li3' 4,000.11 CO 

I,;tNewYork..... 121, no. 78 ~02, 71~. 79 425.961. 82 ·ii;77:i.~ii· ··:i8;ooi,:.li· 444,650. 71 ·i:i6;ii.i:-ij' 6,[12(1. :'-'! 

2dN~"'YQrk ...... ,. &09,421. 83 1,1364,392.98 4.214,377.29 810,877.79 34.7,352.57 .'lIJ,677. 14 1,560,11)6, 01 1,535.11 1lJ.21 

" 

"

0 

" 0 

0 

00 "

0

•

• "

0 

" • • 

•

>

" 

•

• 

•

q 

D" kniVCl<, 

dag~rs,

MO., 

lOOper 

ocnt. 

Hunting 

bowie ""' 

kT\lvos, 

10 por cent. 

}>ire~rms,

'helt., etr", 10 per cenl, 

Candy, 

5 per 00<11·; 

alter Jan, I, 1~~2, 3 por cenl., 

{'Bm~'M

and l~n"",

10 p~r e<>nt. 

""""" organ", JrncJ'ot,~. T,,,,", Bnd I Ch~'l'ing

I'hOllPI.'fapm, sporlmg gum. Jpcr ct~., 5per ~oo~s, 10 ccnt. ~cnt. pe' rcct. 

Tire~ or "er~"nrl~,.

for aulol11Pl>ilos.ol·o .. "por [;{W~.

Othcr But(>. mohllcSll~d

motor e;"ol,", 5 p~T cent. 

Automobile 

trucks aml wagnm, 

iI per cont. 

14th N~w York.. 21st New York. 

28th New Y"rk 

Norl1l rafolin... ~orth D.ko\•.. lst 01'10., loth Ohio. 11th 0hlu.. 1~lh (lhiD.. 

Okl~IIOI"3

0",~0Il ...... lst Penn.;yh·a,,·Lll .. 

12th I'onn,,·lmoin.. 'J.'ld 1'<'nLL<)~' ... niR .. Rhooelslalld .. 

183.274.r.3 

21,611118 

33,589.71 .35.16 

6.29 63;OO8.2~ 2.281. 7J 4.~84.1I\l

4.931;. 67 

1,:13~, ~3

It';1.4;;~.3r,

11.604.74 

9,'\96, ~1

ltd18 -_._. ._-,.. 

1, 614. ~I

. 124. (l() 

. 4tH. 72 

·....:i:!i:?:ii:.­

15,126, ~8

427.3fI 

7411. [16 7~, 7f!7. 31 

~,P5l ,157- 1~

43,376. &I .4~.21~"J 16.75 1~, 55 lr.~,12i!.97 5,84 & ,,{Ill. 72 1.11 7.231.r.l n85 21, "q·79 ,~.892. ~7 ~4. 377. O~ 49,WI.58 290.42 

15,!'<io.43 Ii. 78i. 30 591 ~n~8 {j1~.lIf1->. 34 23g, 148. 3G 8.~. 38 1,274.15 ~\.37 16.•.1 ........... 2;;,579.97

.'0 11, 09'J. 95 101. R.\ll. 37 ":i::iiti:ii' . "--:ii:io' 35. '" 212,7'19.73 2..\9,815.44 

3,IJ).27 829,32 '120,650.13 51. 20 21.3oo.3t 41,711' 11 4G,5U5.()(j 'i;ili!: ~i;' "'~-;'i~' 200. I,'> 339, no. so ,. " 42.74 &-I. hll 42, ~r...39 ';itt''-00' O~,57G. 21 19,:105.61 u :7.jO:~4- "·~;7.~<4"· ~. "'G. II L ~n. jr". (l(l 12,3:lt. 70' 3~ 2;; " r., 73). 00 • :19 r,. ... c•.;. ~9;{. nr, 235, \)7

g,28f>,40 ,\021. ~5 ,',) 3:1.5J:l, t)~ "'~iiJf,' 167. :;~ "4."c.i 

1O,6;\6,9g 4." ~2 ~l.~"-l. PI ",,,017. r, 

1~";"dU

2,5n 00 3.1)(.-1.21 ~,. ~;'. ~l;l, '>.i8.:JU 

13S, 4~ 91.35 ,. '" ~.\5J 70, ·.(It '0 "2."07" '2:35 

M,I.S] \I9,~():j.~1

'i~i:~i" . .. ......... 12~.!l<7, 10 4,1l:J.l.71 ·.i;i'i4:SS· 2,1.~21. 14 . 075.11 ·1··· 102.:J2~, C,(1 

.J,273."4 " " 21~,617.IO

,1. ~5 . 1~,~Ij.\ ~:l &00­ ... ......... 

. 3,1, 942. 52 -··--iOC'ii, 407. O~~. '" 231.08 ;1,4n ~2

I'~~;:L:~~: .............. 

~,~15,f,07. 05 7lc,!I7"O-Og 7.3,670- 05 11.501,7:i4.1U 3,3j4,921.49" 21,74S.02 = 8, 52B. 70 

Suuth r.rolin5.. ... ........
 1;.IJotJ.48 

80uth DRkota.. TenneS&'{]. 

1st T~xas.

2d Te'as. Utah..... Verwont. 

Virgim~ .. Washington. 

\\",,~ \'irf(ini~.. 

'~Isc"'!'in...... "yOlmng. _____ ... 

Phillppine.hl.nds 

Tole!.... 

8, 5S'1. Jr, ~,~~p~ I &J~,~I2-r,l

:Ir,~:~~:t 41s,~39.rJ4.

5., •.'IJ. I~ I. 

lir,l" 

101<,295. ~5 IKl, 2G<. 04 )'!~.rIIG.'l~ 2,~~1.·197.07

Il~.I!01.il :tI,270H G20. [tY,l. I._ 1. Wl,nJ. 51 

" 

O,~l~.7t IZ,.'fI.-,.1l3 

~,in ~~ 2, ;,:0-1••10 319,9"'J.• 1 1.1'1. ,,",. fro ~l, 7',:,. <'.9 n.tr.~.lo

'-'i, ,;.',~. 1;\ 1'09, U7. 58 232. lti 1.I1~~.21

82,028. ,12 

170,674.90 

400,J10.87 

33,fil9,27 

2)7,38 

"IO,2n.02 

.f>H,~07.20

292,471.9~

,

II), 26-~. 275, 03 

:17. 51'2, 31 10.5:10, n5 1,352,534,,13 

50,2&1. Oli 

91:l,:J03,45 

:12,774.15 

11,140. r,o l,53J.(~

2,;' 328. Ig 

32,29:;,43 

28, 1I3. 48 7,471.07 

1.427.6.\ 

2S.364,17 

46,751. 37 07.702,00 

nJO.272. 79 i«l.92 

1Il1~. ,;,;
 

L 7&3. 11
 "-'i:r",~:ilS, 'lO6. UI In.45S.U5 9. 97fi. 31 1.2111, 09 3,880.(,1

57,;' 55 '''32:39­ 3,OO~.4U ~.I2S. 05 .7.298. .';,\ 12.~M, "fi 423,12 1,341< Ii-! 

1, ,;'1I, 5.'>3. 83 611.7511,8:; 

49,70 127. f,J 

8,41)4,5:17,8:; iJ6,~,54[o. 30 139,J+'I.~I'j. 00 

---:= ~-- - ---------- --=--=---- -- -- -------=-- -- ----=-=--- ­ - -- - --- --_:----=--=-=-- ------­ - -. '-

~-~

- -
TAIILI' l.-RXGBlPTS "'110M Srp.CIFIC SOUnCle:S 11~ I:;Tl:1t:;AL REVENUIl, FISCAL YP..\I~ ENDI':D JU~'E 30, 1:122, In COLI.EGTION DISTmCTil--Colltilll.lC'l. 

...--­

Tot,,], 

..... 

Employ.

mp.llt or chUrl labor, 

Of the 

entlre net profits, 

Wl'"rccoL 

MoUon· 

pidutll!l1ms 

leo""d, oflhcn'flto1, 

51)1'r reut. 

Toilet !lOOps, 

etc., a per cent. 

U9.,j7 

Yar'!JlS, 

motol bool~, etc., 

IOper"ent. 

1lI.70 

Artlclie. 

marle of rur, to l'"r ""nt. 

B\1ntln" 

~.rm~nt",

elc., 

lijper"""l. 

l.l",ry

BM IIwrv 

hDot.•• rl.':.• 10r,..r~llt.

Blot dc'l'iO(\ 

\'endJ"g ~,

"",l~hln~

mrl<'hlnoB, 

,~onrl 10 

per ,'rnl.. 

Cil:!lt 01' 

cigs"tle'

holders 

and pipe" 

IOpo'·""nt. 

Therm"", 

hottle", ete., 

5 per <'C1lt. 

PortahIe 

elretrlc 

fan" 

5per"rnt. 

Alabama . ArlzOIla. __ ...••••.. . . 

~"c~I~tma. f2,2R :i;2G2:8-i' ·····82.j,~6 SlJ,17.U .. ··ii;,j.-7~· .. ··;iiiJ.-ili· 97;800.-69· "'i;5Si'-02' ·.... i;liio.-ij· "io,OO9'iil: 

6thCnlifornia.. 2O:l.GG 99S,32 /jJ~.".!9 6,1,00 1.996.9S 4II,ii24.1O 10,809.17 7,410.17 6,:JC!7."-' .. COlora'lo................ .. 2,00 13,!l8 2,260,1l 4.10.79 7.<>3I.LIll. 

Connnotirut 10,i.07'-i~·' 2,\,:Ili~.I.'; 11.1S2,32 1Ij,).62 13.1,00 SG.30 .,731.31 iii;iM.-iio· 34,113,25 &";L~9 .. 

De]aWlllll ••••••••••••.. ,.......... 166<50 457,00 _ ,., ;;. c S~

~lorlda... •••........ . • ....• ..•.• •• 414.54 ... 

~';';m.............. 36.91 : :: --i7.j'-OO· ·•· ..j:ii5.:i il,~~,U;,

~~at~li;~;~·.::::::::::: Ll.l'l I,~~ m' .':ii;jiH'-oo' ".ji;~~:~: . ';~:,:~r~' :::~;~~: ~~:~~.~. ­"~,' ~:'~' "'200;3&<26' ....4.i;jioj.-i.1· 

8th minoi._...... 5,71;..",. 6q ....... ..... 19~, 70 357.02 Indiana.......... .. '''oj'029'52' ·····..6.·83· ...... 1l,7liO~ .... ·i&3··if 4,013.07 ........ii.-2r,· 

lowa _ "ii'~7 j;:Xd.-iiJ· '190.74 ::::::. •.. ···is..;ii· H,m,O~ ,,<,\.72 1O,3.18.~8 12,N2.13 

~~~~::::::::: 'iG5'OO' ·"j;it~· :::::::::i5: :::::~u~ ·~nr ~;llU~ J,i:iit"l 39'f!i:M .. ··Ja~:·~r :::::::: ~:~'I.i;,;.i::,:.-:........ A'-io­ .. ···588:00·· .. ··· .. ·.. · ....·:ii.i'2i· .. · ..:iiiil:-i.1· .U~:~ 2j';lt;M 9,ltU~ ....i2;ioo.-ii· ·· .. ··i"iil· 

M rhu",ll.!l... 135.73 17,782,70 3,600,67" '''272.'00' 3,261). m 3,513 M liS, s.~. ~2 ~4,:j2IJ. 40 9~,610, &J 69,923.78 . lstMlrl1lj:sn.... 44.43 1,1l2.51 22,M3.55 12[1,3.; H2,32,1.Ja 171,8(1),53 6,0.)4,42 9,71•. 03 .. 

• th~ri"h,lan.... 8·50 3,IlW69 2,320.48 1,0l7.67............ 3,00]82 1,11900 13.59 iii;35:i.. 4i!" ::::: . ~~i'~;1 .~;; 1,000.39........... 2,1211-70 2U.~~.~.7.1 4,ll-H.81 5,9.19,70 '50'-24' 

1st M~L:::::::: ·i7;6.iii:ii" :::::: :::::: .- ~5 ~i'- Ii' ·"j;~9l).16 "·i;7S:i.-i5· ·.. ·:i;;;i~.-9,~: "72'08' 13;526.-83· 'io;4;joj"si' .. Ot~MISSOllrl......... H,02 2M.l2 fl(l.J.1O 1,001.24 19,963.53 856.52 11,058..09 412.82 

~~b~ks,j::::::::::::. 1.10 ·2£;id5· ::::::: ~. '''fj,;'ji;' :::::::::::: U:8:~ :::::::::::: ·..i2,;.-n-· ·.. ··5;467."59· 

!'''''ada.............. .. 5.18 124.06 135.01 . 

,:-;owNHampshire... . ~~. ······;..:· ..'.··1 .. 150,'~ ·1 ..· 0' ,~~~I'o'~~~~~; ....:·····8;l,i<i.i9· 8~,,-,,, 4,oo;'-Pl ,;.~.•.:8,·"j ... i71l19 7,~:U 1~;~~U~ 16:M:53 &U~~.. .". ·i;,463.'is 

l"o"'M<lXlro......... _.......... ..'-'" r>J .. 1st New York........ 21,ISfl,M ~,nlll{l 49.U 19,049.72 4,057.U 1l,C5-l70.. . __ ::::::: 

• 

_ ISthOllio ~,lIIlO35 ,28 701.93 200 00 ~70, 82 57'\,60 ."AJ!l. ~~2 ,8 4U.13 2.79 to,no.87 7,5.14,37 29,653,9W •• ..ili;54.f4S· l3,,:M, 713. n g~i~~···~::::::::: ::::::':::: ....··i;i.. jo· 25,7~ 2.1,8l\.J.54 lZl, bJ2. H 

1st BIIllilyIvanlo..... 52'.).42 978. 7~ 15.00 l-l9.1~ .... '';';/iio' .j~' ..... 'ii:5O' Zili'2-i . MU ... -

. 

:ro,~7~.3~ 9, IJ.J,<;, jS . 12:l,~.17

12th Pennsylvania 9,1.152.40 47.00 7, 79~. 21 5.1,844,3,\ . ~. 7(.,.H 3,7,01, %7. 00 2ad Pennsylvania.... 18.15 !6. i<~

'00 1,891,80 • 1,801,52 39. (l4 2~2, 32 I7~,!'I5;'j.10 140.73 161 ..'>Il 25,363, H ··· .. ·59:00· Rbode I.land.... .•.. 11. W 3,2'l0,10 l7,001. 59 1,-l;>.1C12.<l5

SentI> Carolina ..................•.....
 2:'2.,JO 124.28 21,40 2.324. 29 11, 813. 74 3.92 3.1UIO 91,7IS.a., 

Sooth Dakota . .- .............•............
 ~I,2J~.~7 315.71 'r.nUfSSOO•.•• 1., "'-l0. 73 

~:f::::... 251,001. !!O .. ::'::~ ...-.. 457 IBM 3.;7,9" 169.-is·::::::::::.~· .. ·..·ij5.-8:i· ..·8;OOS:W· ITt~ 8-iUS 131, ((11. 20 

~tah"T"" .. ..- :: ::: :::::::.: •·•· ..·32i."58· . . 6-l-61 ,12,986, J3 1SO,5Il7.3~

1-12, &19. 57. v:.:::::... _ :::: ::::'::.. ~2),~(":i4' .......i.16:65. ~,~~'~ j~'-i,.1' 8.~ t,O~:U
 69,207.14 WIIShington.. 71 13 ," l.•v 1,8.11.93 lllli,608,40 

300,995.~2

~~fr.~'~.... ..··i.ii·i:i· :::... ·7ij.";iO· 1:J:~ ::;;-.....::: :'~:5 4~::~:. 1,3~J1 51.02' :::::::::::: ~9,0l7.B2

WYomln~......... ,. 21,72Gf:l 23~,1i,'j2.W .. j,02B,900.B2 4.272.57 

Philippine blao,l~ I;;,~'.~.~.'~':'I :..~·~..'ii";:'i~liii~.iC;;'I"ii';;;:;·~· ':'"'~':C:;::O:C:·c·c·I·;..;·:;;;:;;:I·~·c·~..;·~..;';~:~';: -I':'="c:c'"c'='".1:. .. ::~. Total 'II~:', ~15 38 Illl, 891. 00 1165.4,\3. 74 88, AA'I. 2'J .1. lI2.38O.67 230,635. 40 R, 523, 971. 00 400, 8~7. 90 I L: ]~{, eoo 35 .1,078, 868. l71 15,2',lt.99 143,52",1>(;7.56 

2dNewYork .. uth Nnw Yor~

~lstNewY()f1<

28th New Yerl<. 

North CllI"llliQa •. North 1I~I<Ct5.

1st Ohio 

10lhOblo............ 

IlthOllio 

22, 701. 52 to, R29.55 e,BO'i.oo 61,301.86 l39,S'J-l.J8 5,10l,ll79.)6 3~,874. 75 B2,cm, U 3, 166, 046. 77 H.98 2\9.13 M.~ 18,!Xli,iM.91

370,00 3M. 75 1~.~Jr,12 l~,Mr.. 77 00,81 1,007.88 02.1,000.17

2, 11C, 95 870.25' 2,705.J5 13,Ml.77 6, 27~ ..18 5,417,17 lI70, 73 712. .13 1,J4~.075,25 13L'19 100.39 JI,27~fj4 14,057.37 6,49~.23 1l,241.80 955.80 186.00 2,i~,:.IlS.S8 617. OJ ~9,Z4 i;iij:6Ii' ­ l~.llOO.n

:ri,75O.4!i i..i::iij..Ii:i· .. ·~·5li7..26· :::::::.-:::. l5,OHi.33 6,631,77 6,67~ 57 3,<;2, m. iii' ... ··i;i2ci:,.;;i­ 9.7~ 270.32 146.35 1,flIlO,,529.3,1 2.75 6, JOJ. 9'2 5.16, Ol 6.10, 1j,1 5. Il . ·"S;i6i.":ili· 3.rJO.I~9.311

, .' 

• 
• 

T .l.nLE l.-R ECEIPT!:! FRO~{ SPECIFIC SOURCES OF I~"T£R.>;AL REVENUE, FlSCAL YEAR ENDED JU},'E 30, 1922, BY COLLECTION DISTRICT_Continued. 

C~rp"l" I'orlnbln ' ....'pel•. rerttlm.~, llJId rugs, Vall,es, Pum.." Ilghlltlg tr""k._, on !Ulloun! lro"clln~ l'''''keL­ c,.,mellel, t1~tHres. umb,dl"". boob, Jewelry, In e~ccss Trnnk!l, bogs, sull Includlng Fan_, on Sr\ll~h"e, "'l'llrln~ '0' M"Pplng Dl.llrlclll walclles, m"'lIej"sL ol$4.'>Ol'or on amount ca'•.' hilt lamJl~ amount paJntlnp, ·P[I<Il'd.NC., ondlmnd clock" a,L1d"" s'hu~~Oto !llU=S box.,,:etc., Bndlamp lne"eess etc .. ,.,1 ""'0 prJ"" Total. yar 015 olSM on amount bags. 011 T""". ~(e., 01 On Hol'n ModI'S, 01$1 .ale plir<', l"e'~' !UllOnD! sale rriOl', 15""01.5 W~r' t'llr.h. In.,,,,,,,,,, Dllilmount "SCb, 10 per Ol'nl of tll",," Ine~C<\'ls S per <l'JII. or I"",dnn uare 5pe'ct'.nt. nr$% 11Iu~ 5J>Croo.,t. enllm"",\oo th.......r,
 sq ""rh, 0'" 0lS10

10 

lnlhclnw, 

fl('f r~.'Il1 1Cl'nt. ynnlns rug_, to 5 per oont. 5pe,,,,,nL -', ~"', 5 per oout, 5 percent. 

Alall~rn~..... Ir,r,. 21'. f:7 1119, r"r, Sol Sll, 7,11,~' ~IM, ~,n1. M ...........
 ······,ioo· Arlm!ln .•... 21.111~ r.~ 2~. 3M.!! 4,"91.fI<) r.7, 7.17..';9 ". i.~:ro

ArkallSo~..... ........... ... r.o. ~~~. ~7 lrl.\AA2.r,r, . 1.\'1'.1,:!:1 • 1.'1(1. :,.',,1, 26 

1st Cnllfornla.... $25, 503. 2') ~;~,17~.1J.t 7l7, f,2.1 ,)4 R'.!, ,1.1.... f(\ 1.~~~1,7,..1.50 ..... ........ 6th California •.. IS, Ii.Jg, 01 ~IP.1;.'~·;17 S.~\,:lOO. m' 94, ~n 02 1,01.'t.<1.11.79 43.1. ~2 1-'1.92. ···'i~.~:M $2(15,24 $00\I.2'.! sW:5~ ·~UM:.jO

Coloudo .... 1,81r" l~ IM'. 2'.10. 'l-" 15~.1i<;£l. Q~ :r.!,nno~ :m,~.37 12.46 j,2', 1~. 0'2 29.73 

C,onn<dlenL. 2,493,05 5-\ 72:'1112 291). 397 ~I 37.1,1"n 79 ~.25 .m 707,95 3.~r05. 4S 4,176.21 

DeIBware.. H.45 ~.m•. 7-I 2.~: ~~' ~~ :n,GJ~f>-l -"iS2', ).'l,~;I).s.; ........... ,~

Flortaa.... 4~,.~H(JI) l:l2. fill !l7 15,:l."Jl 2'J 1'YI, 4<:2..'ll 7.74 7. 7~

Goor!dB ..... H,713O.00 1;;,~79.1g 2ll,l4S.~,2 2>C\,11&.'1 H ..wall ..... '5Oi ili' Ill, 4SO 01 30,26S- 82 7,.'tZ1.74 (S, !>7ll. Zl 1l.10 16.00 4~S 4.~':l 37.00 Idaho....... 1~.OIl.l\5 :13, 1.'lI). 51 702.5' 47, ~.JO. 11 ::::::l ,n, 1st IlUnol•.. H,SSb.G-l i$. ttI7.~D l, 700,:H6.~6 ISS,fI3(\r>! 2,600,900.13 '" "2;iJO;i:if m92 52'; 7~ 'i4;iii~~2' 1:t1.37 1-',813.(;,'t Slh illinois. ...... . .... .>7,UI,1>O 170,73-<1-:>3 51,f>-l1.(15 28.1, SOl. 14 l,~:~

Jndiann... ll7, 122. 15 3.:i1,079,21 59,Im.70 52S, 935.00 "bi-i1f 121~7r, 703.01 ~"

IoWB... 491. 39 PS,roR,62 268,00,';.(1 M, 121. 01 oI22,~S7.33 .~ .25 

KanSf\ll. 7B,GOIl,19 17\1,V36.33 W,ESl.fil 'ZI7,R29.03 f,' 00' . MU 61.60 Kentucky I, 7fi9. ~G 7:1, r>1S, 13 IfoO, 190, 11 22,~. 71 251, ~ln.foO ~~.'lb ~ro

I"",1l.1nnB. ............. 1,4fi2,49 87, ln7. 00 2(12,016,74 31.700,77 ~23, 247, 00 37.GB gn 26:&:1 fjB· 03 1~1,2t1 292·98 '" Mnille..... 14Q :32 17,flOO,~0 &,,8(;897 .1, 9~.' .2 100,9,1.';,41 Zl:l·89 233.15 

Mnrylnn'I ....... ~,,~." ,;9 1M, ~:lt.·10 400, &08, i'3 72.115 35 73-1,884,30 2'2, 81 "~ M=hll'oll•... :l.i, ~"tl :JO . 380,021.31 1,003,000.06 42,801,71 ·1,511,50~.F.8 lfi, ~m 31 ~l. 17 .... 2i>i~ 3.,;: S;IZiI. of> . .. ·.j~'l, II~ ~t,237.24 ~" 1st Mlchl~n...... ~,~~ M IS:;, 8:12. W S13, 9~8. 2fi 1fi, 919, 25 779, 047. 3S 2~0, 91 IY.!. 41 :.!2't. ~7 007.22 

4th Ml~h ~Bn...... .. 47, 793. ~O llO,047.67 m,rn 167,008.10 SIS 348·19 Mlnn(OOlu, <.<85:2i· 14ll,\J..'lJ.62 313,579.7S 70, 186, 01 ~oi'tI, rk1l. ,,9 j;-i~' .- iJ: go' 6.\8'" ~.ro

)Usn<slppl. 7.01 21,.o;.%.20 4;;,]31.46 3,4!H 01 T.l,817,68 .... ."o;Liil' 1'llll!llOJrl ... r',oSl.21 140,SI2.35 3OfI,707.oo 1'4,6,5.28 511,37G ,4 g58:~U' "i:ih~i;i;' 9231 ~,,~.61 6tllI1l~rt. I,c.:n 97 131,.~9.68 267, 658. i;i 57, "60..~1 ~s.s, 2llO. 33 10.63 ~~ )Ioollinn. 41 0; 'l7,~IO 47,578,35 6,316.33 81,fOO.33 •. ro ,,~

.ro N~bnI.!kB. 2.;;;-;.00 64,ll93.33 149,210.75 'ZI,IG-I.OO 2H,IH6.63 49.25 '45:i:O' ~"

Nl'"<'lld..........
 New nftm~hlr~.
 

I~N~wJ ......)" ...
 Ub Now JM'S'Y.
 

:l'1lW MuIM.. 1st K~", York. 

2lIlo:"'" YPI"k. 14th N~... York. Z1UNow York. 29th No'" \·{~k.

North l:l<rollun North l)nkoln 1st Oblo.~ .. loth Ohio ... llth Ohio ... 18th Ohio ... OklBhoma ........ 

~·~syi,.e.i;I; ...: 12th I'r"lls\'I\'Bnln.
 23d P~mls,~,,,,"ln.
 

RhodohLiilld ..•..
 Sooth CBrolln".
 Sollth n"kotn........
 TCIlll<'SroO...
 1st Te:tM.
 2d TtcuI•.. ...............
 utBh .....
 Vermont.
 

Virginia .........
 Wn,;hlnr,IOtl ..•... ........
 ~~:~t V !"Rlnln... Wlscoll~ln ......... yomlJ1g............ Philippine I.'lands . ..... 

Tol"1..........
 

1,113. 51 (I,(L'",(1.52 12,2l\2.46 1,170,63 2O,6ta,Zl ,.'" ...... ................ ........... ........... ..... ......
 31\00 8,(110,82 5£l,2H. s-J 632.60 63,09~, 32 ........... .....
 l':.'I3. IS 211,.J:l'l.20 l02,SOO.M S;OOS.11 ].;0,6-]9. Ri ·iWJ~.jj'

~~.53 17,114. 75 278,0I0.~1 .. ··41)j~SO· ··i:o.ii:-ro· .... fi,6."~. 43,4SI.411 3\lll, 146. 6lt r.J.~ 7,r,lS-OO 10,612-3:? I, 142.~R Z':, 2!13. ¥J .W ............ ·"sii."iil·
 .V"j/}·04 ,~

11l,.~,12 m,26'.OO 23,m2-OS 42('1,237,H 1st! 48 1,300.16 ilSl, Dll) 3!) l,G:,(;,1~9J ~, 7.111, "0-1, ~l 103,000 M li,OOO.7;>I.:].:", 'ji;2:i~9'94' 1,4-Jh'36' 2,652.17 2:;,:;23,02 C1\), b-l Sl,OOl..<;'.! :JI1. 791. 9,172.9<1 3VI. ·~2 (11\ 201, :J4~. 74 .ro '.M 2, IS 41.2(1 4ft. Hl. 7~ Ir>!. ffii,<'j5 41,I.WW 2.'t!,911.2.·, XI-~ ~9 1,(lA''''~2 5-1. 95 1.11;W.!.~2 371, W;. 2IJ !'I,(II'~.r,~ ,\'l(j, !>1l, 21 }.OS 121. 32 '88."82' 819· SI H,2R2.r~ 13~, ;,'(''''":J2 11, 1'32. 2-" 1~7, 'l-ll. 2, -- ...........
 1O,07n,m 4n, [(,D. l~ r,,<ln ll~ rol.r,~ 02 '6:9S9~iti· .'2i.~: i~' .... ·ii:i11· . llo.n70.o-1 312.2ti1,11 "'-!Hn. ,-, 4.'IfI,4-41. .r. 'li:iIi:us' i;-iOnr 101. 211 4D, ~79.&', 132, 211.). ~7 .2.~. 2!l 2(1.),072 ;g 16·50 I. I.'; G-V,M 21 1M, Wi. JI' ......·is."oi· 31."~J. £1 2ll:" 67" y, 3,(137.47 1[1[" 13~ ro 4-l1,660,4~ (\.1,910."'1 7m. ,52 5-l ii.;g· ...............
 115.319.H 144,5'E1.11J 1"- 74t..41 m,lmOO 'M ... ; ........
 """ s:?, 095. <Ill Ir.s. 537. r!2 2>. 114. 76 27r"Rl~. n ·.ji:i,j· 15;191.~O· 31~, 408- (,2 "if.;-i;4.ij· ....~.6S 1,054; 721. m 96, s.~l. ro 1,~SI, ll33. ro 176.91 . "i;im~01'

3.48 3-1,600.07 H7,170.98 2-1.lro GO 2IS.9S1.1I3 4, 773.91 205,302. 66 ~,ll,91:l-21 ~J.47Jl71 ""~4I"09· ~9 "'i:5ij'~i' 32, (1$7. 20 lI5,027.8S 17,47~. 7P IC..\{l-l2- '::9 ""ro 17, 'as.:tI 6>.537.&1 &.1."811" II'l, ,Al2 25 '" .-- .... .... 12,IM.3? 37,721.114 ~,04~.Ol 103, S20 31 ...........
 28.41 A7,SII.S2 ZlII.I33.3S 3-S.S70.~; 3r,~, ~:l. 7l ·....ii·14· ·· .. ·35:83·

9,597.71 1r.J,.17:!.m m,ll2l.~O ~rd2ol·4S 4l>t,01IJ.. .',2 ..... 3,252,97 Jffi,l'-13 [1,'", 310,U-S:l.19 ',.1l'J7. ~7 "OO,71~ng 3,918,94 .TiciU,i;' ··6;.02."4i1· ·····iO~21·

443, Q4 ~I, 747. roll .0;,';,9.10, 9') 1~.r,I'..J~ 1Gl,157.10 1.95 217.38 ~, 320 4<1 ~I, 05S, 26 312.".', .1~,I~H. 1;1 ...........
 I.M r,; 229. 71 lU.o;,.'if,7.~~ 4~..1~~. F.I 2';:1, ~3Il !'.:l "'noll() fNl~ ;;4 M.50 ' 13. I j'

·····Uj:OS· 12O,nl.I.Il"J llI">4, 2',)9. 8:l ~7, I~' ;1I 4:1r,. 500. frI. 31. (\,) 6.38

107.91 1m. 

.'IO,09~,

91~.

{WI 1~,3!W..32 2-\ 4.~,. :~; 21:1,1100 ro " " .. •• .. ·:01· 71 :HO, 187. 7S .1G. WI. 49 4&1, 8tI5. ."lI 4,39 G, 008: 27' 10.76 l~, 210. 03­ 21,42'7.6.'; 3,'3 Til< ;U, 002. \12 16. fo2 ........... •
 ........
 ..._-.......
 ,"

",,<rom S,Wl,45-l.23 19,614,ifi5,Ol 2,305,482,2,';· 30,43-1,201.52 230, 3:\.-;' 2'J 17,717.97 ll,llH.4S 37,621. ~l~~I~~· 41,214.00 13!'l,ms::l 

....ius.' itl
 

M.OO
 1.17 

18, 909. OS "2,.9it8."2il' O.ro 

....i5r;X ...........
 

........... ,.
 

...........
 l7. 311 ...........
 21. 40 ...........
 

...........
 23.21 ,"
...........
 

":i;itifu' ·••• .."."2(1 ....... ...........
 ........... ........
 

...........
 '·M ........... ...... ....
 ........... ...........
 ........... ....
 ...........
 ·.i7;~8~i;iI· .til' ,. 

Ivii' 

M.34 ... i,:<' mn 

'M 

"i;m9.'2i 

2, il.l7. 20 

'.ro 

2,mt.t3 

21:1,6.'>{I.ll4 

2-1,3&-1..18 

2,2(12, D1 

1,182.17 

... 2:Gt.ii..~

37.00 

15.26 "m

41. 'M1f 

19,400. II 

"'3,-ili:iii IHI ........
 

......61:iJ1 

.'&),"iJ1:U4 

...........
 '"' 213m 

119. H ~.~

6,SI~.

17-07 

- ---~ ----""""'=----- - -- - -~_.-- -- - --- - - --- -- -~----

-------- -----_.... ---- -- -- - ----­ --'- --- - ---_. ­
TADL~ 1.-RECBIPTll FROM SPEOIFIC SOUII{;E.'l OF INTEIl.NAJ, I!:EVENUE, FISCAL YEAR ENDED JUNE 30, 1922, BY COLLECTlO!ol' DISTRlCT&-Continued. 

DIJ1.neIH. 

AleOOm3.... Arl.""•... 

AIon,.;.... lSI Califon,I•.. 61h Callforni•. Colorado.. ConnIlCUru!: . 

DeJa""",.. ...... ... F1orida .. ... Georgia .... ..... .... Haw.II .... Idaho... .-.­ 1st lI1inol, ....... 8th llllnois ..... Indlao3 .. [awa... -----­ l(IUISIlS. 

Kootucky..::: . .. LotJisiana •.••• Maine_ .... MAryland ..........
 M,.,'echllSDUS••••• 

1st Mlehiwm .• _..... {Ih Michigan.. ....... Minnffiota.... Ml"issippl. . ......... 1st MIs<OIlI"I. .. 61h lll"-'oJIlrl••........
 

Monl""" ••••••••••••. 

1IIJIt''''---------­

Ne"=ka............
 Nevada...........
 New Hampsllire ••. :' l!t New Jersey ..... 6th New Jarsey.... New Moxico..... ..... 1st Now York. 2<1 New York ..... 14th N.",· York .. 21~t Ncw York ... 28th Now Y"rk.. North CarOlillll. .... North D~kOl~.. ...... _. 1st Oruo. ..... loth ow•.... .
 llth OhiO.•. ...... ..
 18th Ohio... .. Okl.homa.. 

O,e~~D

HI onn<yh~m8 .. 12th PenDS{lvama .. 23d penru;y 'Mle ... Rhode ISlaod •...... Booth CUrolioa..... _. Booth Dakota........
 Tennes""'..........
 1st Texa'.•••••... ... Zd Texas.... ...... Ul.a.h ...............
 vermont...........
 Virgln1a......... __ ...
 Waahin,gton..........
 

~r~st Vltginia........
 looonsm ...•.. _.... Wyoming......, ..... Plillippine Islands•.•. 

T.I.aJ.•.••••• 

]l~,""",&", nGllJIloohoH~ (-.•. 628 a'od !l.'lO, RoVllnllO Ad 1018). Bav",age>, nlllulwholic (sec. &12, Revnnlle Aoll~21)_

. Unfer­

, 

Na~mal_,1

Bo~-er.g", =,. 

o;'j~~:rl from 

cereal,/ 

etC"D 

.a1e ptlt"e 15 per oent. 

I 

Unfllml.nt",d 

gra!>t']tllc.., 

ginfar ala, at indol mineral 

wale'$,etc., 

of sale price, 10 per cent. 

N~ttlT~1

minoral 

0' lahl. waters, 

el,c.! pet 

lal on, ron1.~,

Solt drinks Iltc.,foraach 

1Q O~llt. QT 

rractlon therl'nf IIa!<.I, 

I """:, 

Totul. 

Clire~I", "'=ol.lJ., 

conlainlng 

les'than 

,0Jll'cr 

conI 01 alcohol by 

volume, 

per gallon, 2 cent,. 

mented 

~mpe

Jillce and oUter 

lrult 

juices. 

el.c., a.nd carbonated bey_ 

emges, 

per gal_ 

lon,2 

cents. 

Still or ll.nin~lo.l

drlnk~ min~",1

containing ","t"," 

I<,$S t"'m. OT I,,"I~

,011 per w"t~'"

coni 01 (sol~ ill alcohol contaln.rs by vol_ at O\,er 

l1me,ek., 12,cont< per g~l pcr ~nl·

lon, 2 Ion), per e~n:~. rene'll,. cent< 

}""'otsin 

,ir',ps u<od Inman,,­

r""tilling, 

CODlPOUO<!­

in~, Dr 

mixln~

""It drin '. ro, t~I1',", to' o.ent,. 

Carhonic 

R,~rl ga,. 

l,ar pound, 

{coots. 

Total. .. 

I 

........... ... .. ....... .... SZO!l•.f.2,53 

8.1li~.!'J)

1275.00 ... .. 1174.:m,3~

4.1, nz. ~7

I3I>J,Oll.~l

.';),.;02.73 

I - .. -. ........ .... . ...... .... ... SU5. 29 -''''\i~i· .... ·i7."02' Il!iUZ 

1.m2.3':; ....... ..... .- ...... --. Iln~22,O70.:,~

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T41lLE L-RE<:J:lM'~ 1I110M Si'ECIFIC SonR(:E~ or I:<TEnNAL REYEXUE, Fl~('..AL YEAR E!'1DED JUN~ 30, 1922, BY COI,LEVTION DISTluc:rs--ConUnucd. 

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f~~;:;t. $24. Bllle, 112. 16. tlv.. "-roo, II. 1ii,00J, II. chaneti"", 1100. ..,., Il-1O• ___---'I-.~.-.~---"-',"~.+;-.,:-';-.'-.1-"r;,.-:+-w-'-"'-'-_I_R_"'_'_"_'_f_M_'_>_'_'_'I'_'~_'_"_"""_"+'-'-'_'_"'_"_·+ I_·_'"_'_·_·_'~_'_I,"_'_··"' ......,. rn_~_,_p_._w_·_·_!_\c~_·rn_,,··_~_·1 '"'.' _ 

AI~1.",!lUI . $161. 78 $,62. fir) $4,1.%.02 1T.51l,4ij &l70- 24 1207.00 M05, 272. 66 112,[rL~.92

AliJoon . 1.001.81 1,259. B2 37.70 26, :,0 II)~.310.00 J,125.03 Ark!lIlSll<.... .. ·'·\;3.-32­ ~'" ."olJ~, (](I ~, TJ8. 84 7,537.41 ~76.01 m.w IW,080.W ~,~~l. 60 1st ('alifnrnia. 2,3.\9.63 2,17i.7g 7,061.63 11. 771. .~'\ 2n 7~ 2~5. ~7 2.923, U], 40 6O,~72. 79 1,416,295.04 61h Calilornia.. 71. 40 3, Jl:1. 12 7.530.13 13,271,21. l7, ,', 2-12. 00 :;', 1)/',7.....

('oIOl1leto._ .. 12.76 I, IS,;, t:) 9,~86, 'J:1 8.613.10 ,:,. n 171. ijQ 70B,W!.2-1 I~, ,,01.-:>'] COIlll.Clleut.... :,7. ~o 4~l.m ~,1l1.43 ~.f,17.9t 1;2. 2.~ 169.70 1.309,570.80 7.7{~.71

n.laware._ 71 5-\. I)', 713.•\2 1,iOfli5 L'1Il 7" 10, ;;0 63i.~1ll.5~ 2.160.dS }'Iorida ..... 664. 00 3,982.2,) 5. 2Jr. W ~22.00 1f1.1,00 K,Z.OWl..ll 7.281. 0:;

Georgia z-IO. iI' ....461i· 00­ . 1,5'2G,!ll ,.495.00 1,1XI::C 2:; 3iO.20 6~,&;J.H U.lnD.32 HawaII . 21. (](I 1l~.:;O 152.2,'; ll5, 7~

13'554: 5:.1 Ii4 00 :1llI.SJ 17.00 JI2.on9~ 2, 78-:i. 00 171.50 1,717. !ll' 2,00\l.1i4 10,00 R:IO I,j7.g<'7.14 1,467.04 i~Nilln;"i8. _ :. . '7: ii;,i:30' ..i;27~: ~,; 1,5:>O.7J 15,3\;,\, o~ 2e,311). ~A '40)2,80 1j.ILl.9L2AR 171,326. 01 81b 11linr>L....... Ill,( {o 55-1.14 ~~~. r,9
 5,2.>7. r<) 14.117. P5 2,~~:~ 2],\. 30 fO~.Ol'J.40 R3S6. 53 Iowana.... . 8, 632. o~ 9.\;. 45 1,439.53 7.;~. ,,7 16,014, Hi ,500.05 2\lt. 70 1, l'l.;.1ll2. 58 13,9O!.l,39

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 G, ,;'J1. ~~ 1I,(I5~.32 303.00 1;~.ln 916, 058. ~3 10,.1!<J.47 )(~nlueky..••.. 237.0.1 IP1. flO 71l~ 50 4,9:13. 48 10,229. IJ.1 40], 07 220. ~(J 65£;. ,\2~. 1n 8,&62.73 Louisiana.... 95. 00 11'-". no !;[Ii 00 5.~39. U7 7,&'>-1.08 79I.W J21. ,0 775,1)1>3. .',1 30.Plfl or, MaiM....... 8.M 121.7() 240. 00
 2,780. li8 4,8Ii(l 08 1,002,O'J ~~ {O 381 758 01, 1.9"'5.tz Maryland .... _... 6,74.'\,3.; 6111.n 749.96 [,.087. m H, 130. g7 J,012.3& :111. Oil 1.10l:005:SJl :1<', 7""'. :l.~ MSSSfI('llu",I\5. _ ,'" WI. 1<.1 ',f.1. 1,122.34 12.474.75 27,7W.IO 702.91.1 3'~. ,n ~.2sl,7.'iO.rl, 09.6!l~. 07 

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Mlsslslrlppl ..... ~o.OO 214.52 301. 50 2,707.88 S.Ml'> 77 <~,\7. 81 105. ro 172.S17.91 2.-I-I·~.04

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6th Missollfi. 139.04 2,883. :;0 9. Z~7. 86 6,8rr,.22 1O.3l1'1. f,J H2.30 WS,OO 7rJ6, 418. 45 35,7a78 ~ron\BIlIl... 3. 00 47.00 2S3. :.'9 1.500.87 ~,J(I~ '!j .~81,421.09 2,45-1. .IP, .17.06 ~8. 70 Ne1)ras~B ,. «'10 708.00 ~n 'i, 4.m..'i5 8, o-J~. 05 131. 75 118. to ~R, 939.15' 13, 872. ~:;

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 an 75 621,10 :12. t5 J7. !O 45,300.92 818. 21 Newllaml'srure ······8i:04·· 75'-50- :Mr.l5 $,1&1.90 ~. 770. M 743,13 39.70 19,),3'13.02 2.095. lSI New Jcrscy.. 27.~7 498.52 UIO.52 6,019.48 1,~·.;o. va 00.00 422,214.82 .S,09Il.b2 ~IJ-l. 051 Mh:-<ewJnf5lJY. 9,.1(\{).25 U~.OO ][!5.l\1 1, f71. 23 9,4&~.m 100. B6 15-5. !!O 1.731,g71.00 W,451.8B New Mexico.. .. ... 2"JO. 70.40,;.72 02fl. !VI ,}l 810. 00 1,~~.25 ~~.r,0 .1 I. roo Ist N.w york.••. :m,w 9,573. 25 B.&!2.~7 W.OO l70.30 770.85:;.07 4"i37. [>9 

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 1,777.1>.11 1,490.12 9.317.53 ~2. 7m. Il7 3~'. '111 5o'l.8\~. 14 15, 9;o, 302. 32 470, R4Ll2 14, ~Il. 5ll 12,1l:l3,34 '1I1,ll7a.07 1.3M· fI8 l 14th New york ..... 1,56-l.n &!2.oo 4Qij. I)) 7.210.88 ~,&'l7.3.1 :~oj.·~O 151. '111 Ill, i'.II. 25 862,647. 98 :1,72\1,21 2, ·'no. 00 161i 61! 00.00 21st Now york...... 6.',2.32 207.00 J~~. 00 ~,M9,50 8, 7f13. 4~ 2G1.5O Jo-J.OO 12, g-l~. II f,ifl, 173. 72 8,1Ji.~1 ~. 7J<:. 33 404- 16 -.... 28th New York ..... 1.42<1. 78 611100 1l17.OO 5,701. 71 12.233.13 14..',00 137.30 21,171.112 1,2.;7,775.44 ~~,II7.U,3 7.100.00 !\5(l 00 41',. (>3

North Carolina..... '.00 U.OO 181.00 4,7\16- :10 7, 7M. ~5 ~,~l~.&1 ZJ.5. 45 lfi, 191i ~~ 700,825.12 :2(1. ~S8. +II 1,:100.00 151). 00 ........
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 -" 2.597.83 6,9:H.9g 'noo '"'- 00 ~8.OO IO.999.6P, I.1JO,oOP.W 22,840.9.1 ~,891.67 .. .......
 10th Ohio..........
 $ ..'10 "'00 561.00 ~,n7. 13 7,OI~. 25 17L """
 r'l1 91. 40 10. 718. 2~ 721,979..1.,. .. 4,981.28 2, 7~2, 52 '" iilJ.OO00 ........
 11th Ohio........... 1,00,19
 624. 25 499.00 LIIl2. ,8 7,:141.33 2'>2. tS 103. 00 12.390. H 6L>O 706. 41 r., 30C1. 37 2,49]. 67 ·..·2i2:50· .... ..... 18th Ohio...........
 1,098. 00 &~1,00 ~,:,i(l 31 l.1. :loifi. ~7 UIl, ~.~ 2~2. 20 22,859. u7 2. j{J~ Sll'-62 11,173.45 4,001. i2 2·\1.68 O!dahOIJlll..... .... ..... ""~ i1',-,:,. 34.00 423.25 f'.:lII.W S,277.45 400- t1 170.26 1.'\.076.9, I (\(h. ()70 52 . :1,067.17 5,96!l ...... .... ~OO 365.25 2. D~D, 13 4,82G.88 U.:I.'\ 8,.1\1(', ····ii.8."3-i O"'f'O°······ 130.00 ,il 42\. ~75 P5 5,367,79 2, "~7. 00 lR50 .. ····· 1st ~oll'lylYllnis... 17,995.01 2,128.38 1.668.00 12..'l--t6.1~ 21.57;'-"7 8,5M-H 0I.."O.7P 6.'i.~u~.;l1· 4)).l.[i'il3.47 Ii~, i3~. 44 10.3j~, of< 1,437,51 2,882.31 l2lb Prnll.lV loanla_. ,~ 00 408.25 .'( ;illl. ~.~ 5,~7.62 . 27fi.25 li-',. r,(l lll, 3,>6. 29 726,152.77 1,70:,.23 ~, 3[,,<. ~B ..... ..... Z1d p.WUiy"t>lnla.. 445.."I~ 9S], ~3 S81. 2~ 7, il',.;,:>:l 17, 3U. 89 l,,~12. 05 ~~O, 15 29,1)21. 28 4,740, 67lj. 75 25,403.45 1h, ~12. 19 ..... ..... ····i8.i9~

Rhod~ r~land....... 518. 70
 l~fl 00 3J4.00 3,255. 25 4.("4.75 IQ:l- 25 6:,. :Hi 8,Gl8,25' 614,6f>li-09 O,ooO.H 2, :"lll. 67 .... 00.00 

llouth (Irollnl...... ITo 00 Ht.66 lZZ.75 2,92&H 4.618AO 791. 60 l3D. (I(J 9, 113. 04 308,496. 35 W.G.J.1.61 ~,100. 00 ')00."00 537.50 llouth Dakota...... ............
 nO.~2 117,15 ~Hl86 2.81;,37 10. n 5,48& 95 os, ,,"'l..',3 ~OO.W 100.00 - .......... ..........
 -1-1. ~" TuweSSOlll ..........
 !l6J. ~~ 1.010,75 .<lm.22 12.008.81 1,005. 3!1 ?/9.20 '111,786.85 473,29(1. M 17.01~.J~ 4,ro:J.34 ~~

1Jt Te~41l ...•.••.... 12,56.1.70 """' J9~. (](I 91i8. 50 8.M& fI4 12,2\>6. t2 :;67.00 I\IO.7J 35,43li-09 920,06:U)6 22. (;2r. 4~ e,737.&! '·2;469:82· 1,390.67 2d Toxas. ••••...•... 1~. 00 7:>J.27 9,900. 77 12,121. ,)(I :'ll'.l.36 321l. 15 23,734.35' 712, 9gL 6B ~,7oo. OS 3,f,:;fL3~ ........... ..........
 Utah...............
 ~:~I ~OO 621i 75 475. 25 1,M5:n 21.,. ~.~ 29.50' 3.184.22 "26,467.4P 2.~7"''lO 1,900.00 ····4(,,)."00· ..........
 Vllfll1ont...........
 14. 8~ 2U(J '"'00 939.00 2, ·'£11. 25 &1.51 30.80 ~,399.3S J08.&>&20 HI.G8 "",eo .. ...•..

Vlrginla ............
 fiT, 79 Zl9. Il3 770.88 4,494. S8 9.lg:Q3 250.30 16,,;~1.~1 038.356.84 "·IO,(,Ifl.90 4,B!H.6? 2,86& 77 675.00 2,144,00 4,7g2.60 I,:&t~ WllShln~on.......
 ...... 1,578.15 6,~-l?&l 151. 80 15, 7S4. :,3 ~79.372 95 IO,;i7.~0 6, 11K 79 I,Y.l:l. 17 I,m w 

WesJ;Vl'ltinlQ ...... 2:;.00 ZJ.'>. 50 HIiM 3,01)(1.10 9,7n26 B!l5.00 WO.70 U,5-',:,. .',9 IlH,099.02 Ii, 521. ~O I,SH.84 ... ." ..... .... WlsoollSlll..........
 114.s:! 2,061.25 2, J4~. ~:; 6.~,\7. 6-! 12, ~17. ~~ 121i 60 21,~5J. (1.1 1,438,"52.75 23,904.00 I,OOJ.OO MOO n4- 1'7 

Wyoming.... ,...... .......... . .... -..
 111.00 :;o.;.[J() 1,085.00 """ 174. 25 18. 00 1,95(.(>1 128, (12;4. 06 5&'.~5 l,2CO. 00 ........... ...... ...
 l'blllppllle 1staDd~.. -- .. .. ... ...........
 ... ...... . _.. .... .. ......... ...........
 ............. ........
 .............­ ..-..........
 .........


TotaL ........
 2OM,IM +II 52,U4.00 50,17:;. fa ~~~.8IG. 70 5'tJ,41:l. :W;W9.88 iO,38I.00 I, ·'~9,(l;.lQ. ')(l 8n.M~,239.8!l 1,1j()(),522."''\ ~~,5s-L0214;,11~·~~· 47,001 ll.i

-

• .,. .. : 

• .. :.-' 

l'" 

. I., .~"I l~' , .J i ,. ; 

1137•.5<l $587.50 ~.OO

···..~i:,j7· . 

2,875.06 "2;.~29"i1
 8M.17 1,100.01
 

250. 00 150. 00 

I, H2.50 

::::::::::: ····~'i:92

....r.-w."7Ii' ··2;.i7&:iii 

2,918.75 1,075.32
 

\Wo, 84 1.700. on
 1,012.00 2,091.68
 712. W 150.00 

-'i,'322: .7' ....i;;;:34 .... InlJMI ~.;(). 00 112.!jQ
 1I2. .IIl ••••••••••
 l-IO. 115 .•....•...
 

~l& 75 

• 
TAllLE l.-RECKIYTI:' FROid SPECIFIC SOV~C£8 OF !NTERNAL R£V£NU£, FISCAL YEAn. ENDED .TUNE 30, 1922, BY COLLECTION DISTRICTS--coDtinued. 

Spl'd..O.l tax... no~ eloowl:!ere enumerated---Contlnued. 

, 

Dl!llIctli. 

Alaho.mn. ..... .......... ...
 Arbon........... ...............
 ArkanSlls........ -... ....
 1st Callfornla .............. ....
 6th CalJrornin........ ..
 Colomdo..... ... ......... ...
 Connecticut.. ...... Del.wsro... -... .. .. ... .. Florida.,. ..................
 Georgill.................,
 lliwall ..................
 ldaho...........• _..... .....
 1st llliJ:JoI••••••••••••. 8th lilinoi............. ...... Indlana............... .... Iowa_ .. .... ....... Kan""•... ......... .......
 Kentue~. .............
 L<)lu,isna ........
 )Iowa .... ..... . ..........
 Maryl.ncl....... .... .... ... ....
 MiI.,,,,,,h"""t~.
 l&t Mich'nn. ......... ...
 Ith Michigan. ....... .
 MlIlll"~ota ... .... .......
 Mlsslssl[lpl ........... .... ...
 131 Mis,1ouri.......
 6th Mis..."'I. .............
 MontM..... .... Nehr...lw.•• ..............
 NevBdlI............ .... .. ..
 New H8mp:lhirc.. .. .. .. l,tNewhr..,,'". ... ..... .... 

Theate.., m""MJml, Bud ~1III""rt hall>. 

An. awe.­ In clUe!! or Clreu",,", gatlou of "croro;n~ to tewn. 01 1100. entertain· ....Uug ments,I100. 

popnl.t1on ;,"" 

':.l'~: ar less, t.!5-11oo. 

17,1 roo !l5 15,913.15 S25!l3.i &551. 75
 3, ~5O. 02
 2,074.~4 3.1. ~.j

B,003.84 

hI. 67
 8,1Z!.00 6l1.67 3RI.35 2.O,H9.1'2 10,S8'1.31 IS8. 3t 2t>~. :H :J:l,079, 02 3.1, 3~ 75.00 12,332.37 47"- (3 ,a~UI:l 111l-GS 12.0. 01
 2-1, I."" &i
 I,hl. 73
 ~Lfi.67 3O:..:n 2,~58.3.1 1,:l27.118 174.00 ..... 10, :J:l4. 23
 4,lilH.9.1 3.1. 3~ 399. iii' 

12,500.19 

2,78:l.:l5 

4,21)8.54 158.34 "'.M

2,073.97
 

(,100-65
 ·····iii·si· ..... .......
 4,151,18 ..... ...... Ill, roOS. /i4 8, 71t. 71
 591. 67
 341.68 2-1 133.6.1 J7,41(.6:I 41.67 1,216.B!l ~514.38 12,744.46 6\11. 71
 I, lD2. 20
 

2-1,782.08 26,2-10.4'1 410.6\1 687.11 19,6001, n 17,'1[0(1.73 =M 9'>6.29 14,100, U 1l,2-I6.49 m.M 

13,575.02 7,894. .1-1
 HI. 00 ""~ 266.67 6,2O'l.O8 7.00'). a8 25.00 116.67 2-1,812. [,1 213,3(
 6.... 729. 27
 6,102.44 616.69 5,001.13 ,-.00 108.:H i~.!OJ.53 ,;IiO.04 

11.1lIl1.81 5,828.46 <00.00 .. 100.00 214.59 :.'7. :,!9.,1. 69
 15;244"118 500. 01 726.70 e,o.~.02 3,674.99 158. 3( 

21,715.5-1 ·····:iOti.. ZS· 8,3(J.60 595.86 23•.:21,4'1 1l,218.40 216.67 558. 35
 

(\,«n.48 4,006.12 ............ 283.33
 1I,JOO. !!G 17,m.92 ¥.II. 67
 591. 67
 , 1,404,17 =.~ "00 175.00 8,451.10 .,376. 19 1 125. 03
 100.00 21 HI!, 02 8 009, (2 33.69 433.32 

Bowllng Other llllZs, Shootlng ex~Y~IJtCrm. bllliar and galIen"", pool tables, for money, .". for each allei?: $15. , or tnble, II .
 

""'.~ $13,867.98 195. ~5

208.13 11,542.96. &j.Ol 

1,671.36 14,970.87 325.01 2,459.75 71, 14(\. 73
 m7.5O 2, 1m. 58
 54,0-18. 83
 M5.79 1,065.6\1 36,619.4.1 323. :J(I 

786.W as, 239. 64
 l,oo-l.83 245.01 5,111.20 57,51 

1,158. 75
 15,669,03 n'M 616.77 13,880.70 181.68 515. 00 3,878:95 ~.OO

442.97 13,3,';4.98 138.75 1,988. 91
 126,965. 42
 OOJ.82 3,33.1. 63
 54. 1~5, 00 278. ~7

5,853.37 81,559.28 438. i7 5,289.55 S7,92.i.62 fl9:'. 'R 4.0U..';9 39,107.42 2-17.00 2,881.13 38,257.69 231.58 1,986.22 21, 5AA. 26
 l00.m 

1,12.>.02 23,JOO.03 :H2.51 J,On,9( 39,199.99 5Rl~

3,159.75 138,003, 7lI 5&/.. 110
 OOB. 17
 &:i,865.14 321. 67
 1,728.78 35,761. 86
 2G2- 51 1,493.58 98,173. 93
 ",.M

866.59 7,462.30 m, ~4

2,429.79 28,~14.1() ((14,18

2,1il1.86 28,866.93 3M. 77
 516.05 2(,967,£1 no. 33
 6,229.95 46,S02.65 =.00 9~.21 3.6.13.95 SIRM .. "'ioo"67' 18,136.14 3 070- 73
 31 283. 96
 1 680.1 ,

............
 

............ 

.' i.iS?"fiJ· 

MI.8\) 

.....6S:i.. i",l• 

............ 00.00 ...........
 

-... -...... ...... ..... 8lJ7.25 ............
 

··· ..i2i.."OO· ............
 

-..........
 

............
 

-····200...00· 

1,102.09 

=00 ............
 

-.' .........
 ............
 

... .. 

2.10.00 ...........,
 ............
 

... .........
 .. ... '''57' 

RJd.ln~

l>CIld.enU.", 1100. 

Pa"enger 

automohiles for hire (nceordlngto seatin~

,r~~:'

m,999.16 

5,205.74
 

2O,I15.3t
 

41,2-11.82
 

35,363. ro
 ir. 708. 8-1
 ,309.62 

4,143.91 

29,300.« 

18,037.05 

15,819,51 

6,782,54 

62.57~.21

32,419.07
 

62,387.1lO
 

35,3B9.70
 

28,745.45
 

3.1,441.57
 

21,990.50
 

27,1\93.30
 

39,713.17
 

85,55R 29
 31,631.31
 

23,898. 21
 33,903.50
 

16,M7.Co5 

21,048.35 

27,705, (6 

10,107.33 

19,103.25 

I 808.11 #, n>8,64 35 000. 4
 

useo! 

yachts, 

power find 

sail1nf bOIl!s, c c., n{'('or~jngt(l

length ond tonnage. 

$1,'150.44 

..... ... 100.8-1 7,.\91. 1.1 

4,410.63 82.51 19, 9(~. &3
 

1,910. 22
 20.728.48
 

2, 8Zl. 74
 00.34
 

302, 116
 

18,580.33 

2,181.01 

2,998.64 

8,5M.39 20-1.81 1,626.98
 

10,008.95
 

10,264.38
 

21,650.91
 

66,146. ,3
 

2.i, 941. 99
 10,845.66.
 

5,419,23
 

4,826.43 

"""
 725.00 

643.74 

444.81 

40.85 8,249.33 

1514.56 

Total. 

S-m,MO.9~

'193, 00li. 2~

ZW, 824. 40
 ~,170,CI27.78
 

1,61~,012.0j
 

MI!, 75-1. 31
 1,43.1, 5,10, rli
 

6.1.1, 4(;5. 18
 l51. 270. 82
 ii1,429.!.Jl
 

340,GOO-05
 

1S.~, 455:42
 6,ii97, 25'J. IB
 54~, 4H, S5
 

I,:HR, :n:J. 84
 951, 1J8,;. 02
 I, W2, 507. 52
 7,;9,003.99
 

&XI,728.09
 

464,325. !IS
 

1,278,129,00
 

4,7(\3, (1'.'9. 73
 2, 4n7, 272. 03
 7OIl, 14~. ro
 

2,258,087.7B
 

211,;-OO. III
 1,5-I1,1~.41

005, Of,{]. 00 333,229.12 

566,920.47 

5-1,421.2-1 

3>5,777.30 

549 .\&LIS 

6thN.wl.","'Y. .. ........
 ,	 N.n· M.~j('O........ l,tN,w"'nrk. 

2d N.,,· York ..::::: .. ..... 14th N.... Ynrk.. ..... 21.rN.... Yn'l<. 2SthNewYork... North C.rolln. ,. .............. North DaJrota..• 131 Ohio... .... lllth Oblo........ .......... .... llthObi~........ ....... 

18th Ohio ... .... .. ...... ...... OklahOIDII.... .......... ?~"f,:n:.Yl':'-';I:~·::: lZth pe,m!~h'an;•... ...........
 23d POIlO,y v.nia... Rhooe h)nnd..... 

Sooth C.rollnn .... Booth D.koUl .... TenollS'Ire. 

l<tTexM. .... 2d TeU<. .... Ut.h ..... VernlOOl. .. Virginia ............
 

WMhlnfi.0n ........ Welt V r~18 ..... Wt.roQ.in, ........
 Wyoming .......... Pbill~f>in6 hlend._ 

Total. 

............
 .... 

=~. ............ 2,175. 00 2,66Il.34 183.34


Ic"':c.::.:c~I:c.::.:c.::.'+"'.::.=:c+.::.===+ ''''~ .. ..... ........ . .......... ... ................... ..=','·~~'~~,:. ~,..,.I....~~;. ~~~ ......~~~: ~. ::::.~. ~.
 ---.-. 1,29S,Q1lI.01 t2lI,~OB.4.'i 13, !mI.64 22,887.97 101,101,1912,499,831.81 21,300.81 l2,iX'7.80 

ll,IBLOJ 533.01 , lIG.roS ZlH,oo 8Ol1.88 49,212.70 lilt 00 1,712.J2 2.G1~. ~,) 2•.'llol.8(\ 150.00 ...... ..... 186.25 12,611B.OO IJ.3t .. ~I, 100. 18 $(l~ ;(1 216.67 681, 2.', 

1~,585.n7 66.07 ... 1,572.57 5.S.777,,13 6l'il. G7 'ioo'-oo' 503, 7£ ro, 927. 03 378. 3~ 4H59 .'It, ,1%. 7:1 I, 7!,~. 13 .····:ioo.-iii· 33.3t 264.38 86,6JO.45 225.00 ·•·..200.. 29· IG,~j~.4-1 8,516.99 .. .. 7&1.73 _.41,201.134 215.00 ..• "345. 83
 27,~&j. to 4,&18.07 1I1l-67 . 1,550. 38 62, 164. 33 ,~26. M
 331.25 H, 1'.!l. ~'O _,.n 19 3:l1i, ill 57.1,03 1,319.32 10,l82.92' 2;;J.22 

1,704.31 7,~.47.17 I(I!I. 3. 300. OJ 63,\,33 31,960,74 lI};,oo 

208.34 1-I,7"8.GJ 3, 0-1.1. OJ 91.07 116.67 '<u :>8.90-1. .S2 270,46 

u.3'l.:!1 3,3(1.1,2' ~.OO 235.(( I,m.79 32,165.92 ~!,l;~i .....~;,...",. 

19.158. ~2 3,3"",90 In J-I 150.01 I,¥"c,'.';:;'; 37,398.29 1.10.03 

f>'l,m.17 1,512. 10 295.S-l ~7,~. 00 1,932.00 97,716.."16 ''''''<0 .. U 

1~,9]Il.M 15, 1M. 9-l I~.J-I 7J\l..1~ I,SW.16 31,701.19 6:l-1.2~ ..• ­ !l,W, os 708.13 ~S.1r.! 400. O~ 1,2-11.29 10,2-12.90. 4~1.28, '225.'00'
 

[,G,008. :'Ill 7,IHU8 191. Gl3 I 4ll:!. J-l
 

IR, OSO.:12 .>,232.3:l .. ~5-l, I~
 ~,~:~ I ~tm:~ m¥~ .....~~.~. Gl,3118.ro 3, !I82.1~ ISD.oo r.>-J;>,3.1 l,~.82 125,936.48 358.3J 1,23I.1JIl ~,,42. 78 2,1'-3. f;{l 16.68 ..... 5-lR:r; 18,144.78 Irll.OO 272.92 1,735.84 7,181.42 .300.00 2't1.3' 1,11l9.~ 9,otiG, 78 I~.j' . ~,4;1.S.1~ 7 f>53 86 383.35 1,I2'J.ll ?l.07Q.-l5 00-02 . __ .. 1l,f>'l2. J2 5; 7:>4: ~I 8<;1.37 5115. ~6 1,90.1.&1 18,~.24 211.2\1 .. 

'~,~45.78 . 7,~M"3 00.67 

""M 

2, OOt. 72 8, 0S5. 98 2~7, II
 2:1, ,.\S.ll 7,072. ~6 83,3,1 366.67 2,403.40 4,334.00 39-l.~
 """" ~,'SD. Dol 3, 77G. 29 183.35 100.01 6U.00 16,094.67 ):1.\00 a, 7ffi. 00 4,701. 61 M.~ 216,67 538.13 9,891.07 i~.OI

13,G~1>. (l'I 6, 72t. 3t 458. 36 639.20 1,748.47 35,234,97 3~1.29

14,611.59 7,153.57 191.6S J,953.12 37,271.45 tTo.53 12,475.5-1 8,00.>.13 291.67 763. 47 38, 72~. 07 )r.(l.ns
 ="

'"'" 32,123.10 10.022.21 l,m03 

59,176.57 

5,269.05

33, ,181, 3f, 

67,5-19.20 

foi,143,5J 

21,393.33 

21,(31.48 

31,906.31 

6,215.64 

18,458.63 

15,016.33 

19.466.59
 

30,555.62
 

2fl, 645. 81
 15,m.10
 

51,279.~1

21,8\13. e.r, 3~,~59.27
 

.I~, 272. 80
 

13,878.38
 

7,,~17.m

20,777.00 

¥l, 973. ~3

2~, 4,"13. (~

3,621. 57
 20, 1I41.19
 

~fj\H.13

~,.l~.n

33,8~, ", to. ror" :,2 ~,tS7.H

1,785,~19.S9

12, 239. 3n
 

--£.i;f,.j:i.3ti 

66,909.33
 

17.30J.i>3
 

17,!'IJ7.26
 

11,576. 26
 001.55 

206.67 

1,1'31.54 

5,356.15 

963.56 

3,928.14 ­ 10.00 1.896.58 

18,~lii,j.'

511}. 31
 ~, O'.! 1.f12
 

11,7:>2.19
 

2, MI. 89
 

JrlU>:"J
 

630. .10
 3,457.00
 

1,Z2.j.08
 

'''3;oii:i7' 3,6n.~0

9,003.7:1 m.lo 12.(\,'0).:'7 

M.';,~ll.U

1,024,000.00
 

05,330.30
 

979,335. ilO
 

16,714,977. S2 1,020.2-IO,~8
 

77~, >28. m
 1,'Zl,293.t:J
 

71'11l, 71fi, 11
 

146,030.00
 

1,220,IH',:J,H
 

I'llS, 31~. \19
 r~, 2.l1. ....7
 

~,03~, 'm.:H
 J,m1,r,rol.i"2
 

tSI,311.l.01
 

4,307,(J29.S'J


1lO3, 1~7. 00
 ,~,0I,\~n49
 

611t,llol.51 

370, ,~n ~3
 

ll~,:;H.Y!
 

,">5.\ 4~\, 07
 1,1l.l6, i32.19
 793,1Ii.lO
 

~('lI, 244. 32
 1:>:1, Y!2. lij 

1.07t,:",oc"m 

I, IIJi, 7~7. ~9

1,017,'72.7(, o 

1,612.1JI.3'J 

ISli, t~'1, ~3 " 
TA.BLI! l.-REVllIPTS FROM S:p~:C1nc SounCEs OF IN'I';II:n"·.....T, REYENUF., FJ.~CAT, YF-An EsnJiln JUSE ::l0, lH22, IlY (:OLI,ECTION D1!<'I'RTr::'I'A-Continued. 00 

o 

Admissions to 1'la= oramus=c,nt or ontcTl"inmonl.. 1liooeUuneo\L<.

Sold at ,,­ Roo< Sold by other gardens, theaters, Lea,eH <>ID cabawl.,. Dues. Theat",m, etc., in c.fboxes places 01 etc., 01 M"lal, Collections Opium 1.fiooel_ oon""rt.s, cxcc~ 01 or seMs Internal amus,," the :llJ ntWelic, under IIlfIIlu­ lancous Tolal (all V"""". ot<;, for theregu_ in thea_ re,""n~e mont, 5 per cent or sporl_ provisions lac!lued receipts, source<). cooh 10 larestab­ tcrs,otc., oollooted

per crot charged, ing clnb, To~nl. of the including Totul. OeJlts or and 50 llshed l()per 1~ cents ovor 110 N>\i!otlal through "moking 'oc uni(\e.nli_ Iraotiol'_ custnm~ per cent l'~~~~hof Prollibi­ 000' lor eaoh annually, fied ooll'>o­ j,henl(l! 01 tho ofllces. 'ill· olthe 10 "Cnls_ lOp"r. tloll Act. pmos. tions. 1 cent. ""ce."" -11s"al exoess of or Ira<l­ cent. 50 pcr price, estab­ tion c~nl.. liohod Ilwro->L 

price. 

----1--1----~---1--1--1--1~--1--1--+--

Alabama. $38, llO.f," $4il3, 309. O.J, 17,772.21 121,399.5:: $29,171. 73 IU,41l4,180.76 

Ari.ona . 13,02L07 1m,119.lH: 100.00_ .. 8:H.11f, «>4.66 2,141,2.1~.Q'1

Arkansas_ . 1l,GS7.24 2i'7, 7,3;'. 2,'1 ll),~.29: __ 31R. TJ 10,573.02 6, 979, (}-IS. 00 

1st California . 182,342.1," 2, 8iS, 27R. 70 34, &88. MISf,O, 32R. 2! _.•., _ 24,170. 4G 128,357.01 81.880,525. 00iI 

6th California.. 255,~9'1.~4 2, 7:>2, (}-Ir,. 151' 6,704,17 - 191." __ 3,229.49 10,128.43 49, 006, 320. S5 

Colorado.... 4U, 2_-09. 71 WJO, 52f. 4.0 18, BOO. 42: 14. 27 22,7&0.37 41,4;].;,.00 19,950, Wi). f>8 

Connectlout. __ ._ )41,139,23 I,Jn7,40,"OII 2iJ, 40& 42i __ . S, 280. 10 28,6&8.52 1iO,221,1i-l-J.95 

Delaware..... . .. lO,2J&03 HI,UO.15 450.00 .. 14.52 4C4.52 5, AA(I, 2IlG- 17 

Florida . 25,791. 12' 502, O,s. 92 2,710.00,1 .w _.. _ _ 2,7H.05 H,~19,857.2B

Goorgia..•••.•••••••••. 72, Moj. 00 c.oo, 752. 21 28,207.93 ~O, 9098, 71)". 00

Hawaii l ........••• _
 10,830.07 12.1,302.41 ~:ii8:~I ..-.ii4ii"41:::::.:::: l,~:~~ 6, nil. 26 15,515,oo:l.ro 

Idaho _ _ I, 5S1. 55 200,201. 841 3,272.91 .. _.. _ __ 2·1.41 3,297.32 2, Ill, 8~1. 01 

1st lllin0i.5 . 600,0,", ,,1 6,4118, 74K46 157,478.M 2,OH.77 _ 13,705.a2 ITJ, 225. M 2-15, 8SO, 134.!i7 

8th lllinoi!! . . _ 5O,G9a.70 1 18, 770. 1;.8 ", __ _ 5, fI:lS- 20 2-1,609.I\~ 2~, 452, 433.. 16

Indlana . T'OrH'OOI.~" 97,:>65.96 1,891,816.69 32, 9J5. 2-1 •• ' •• _•..• ___ . . •• 377. 2,\ _ 3.1,312.49 53, 0.12, 399..05 1 lowa_ •••••.•••...•. 66,700.31 1,402,611. 11,.';82.00 ~. .. 283.90' II,8li:;.OO 23, (\58, 789. 19 

K8IISIlS ....•.•••••••.•• 42,727. f>(I 8.'3,811.00 15,214.14 1_ _ 4,0:;.;.111 19,8li~.25 30,379, !i21. G~

Kentucky . 11,.1,,1.19 iHO, 274. 7 9,71~.31 _. __ 1.. _ 1-<:0.;15 9,893.00 :JJ, 122, lOG. 2\ LouiJ;iBllil ..•.••••••• 57,817.26 788,205.68 130,G03. rel 22, 75.1, 957. 00 

M!line . 21,17().81 4,'';0, HI. 35 l2J~f1J: :-':"t::_:::::: 1,8~ 6,170.47 H, 804, 208. 07 

Maryland....••.... _. 175,877.32 2,o:JO, 100.75 1~,215.g0 18.32........ 1l,209.0R 30,5m.3D 53, 82li, 623. 72
 

Massacll\loetl1l .• _•••••. 41;(),-166.l.2 4, 315, 671l. 69 .11,01;; 19 3292.l .._ lJ9,5S3.59 1.0.1,928.31 169,813, 49:1. 51 

1st Micllij(an.... . . 227,72-l.il3 2,23-1,429.17 1S,41~ 00 1... 2-1,447.59 39,8.;11.59 182, 1(12, 2lX>. 01

4th Michigan .• __ . 38,~07.1O 579, 71D. 3.0 4,235 31.... . '... 39.47 4,274.78 19,771,979.49 Minnesota_ . 123,79~.{ 1, W7,GW. JO 19,4;;'~ ~1 2Il.171......... 4,431.82 2.3,019.80 -ill, 2[.1, \M2. 88
 

Mississippi. . (i, 779, 91 1~1,08:J.92 7,17200.... 9.00 7,181. 00 4,G-lO, t97. 00 

1st Missouri . 146,4-17.79 I, ~3R, 7,'>1. ,'>1 2-1, .,92. 73 141. 34 . . . WO. 97 24,89,;.1)4 r.3,~Ui,fm.41

6th Missouri•.•........
 70,575.02 1,002, 2W. G3 '8,346.29 20.75:.......... 2,251.00 10,61&94 23,639,&15.6\1
 

, 

~~~!~:::-.......... ~:~1:~'- .:~~ ....::I..,~~:~~.~ ~~n~:~ i~<:.~i, .. ~,'i,·.·.·.•.•.•. •.•.•.•. •.•.•.•.•.•.•.•..•.•. ~tr~ :~;~~:~~J l~:~i;~~:~

§

New 1llImpshire 2.'l3,793. 18 _ 12, no. 57 296,523.10 "" ..." 2(1.1.85 2,23D.91 1;,009,999.22 .... 1,1 New Jersey.. 8."l6,633.()I; -. ·ti:74 5.:llJ 12.25 -j-i;9:iiJ.-U 1oo, ~r,;'.42 9.-,2, 4r.4. 91 2, &11;' 92,_ 150.00 10,169. ro l3,00-4. n.' 21,2#,233.36 

5th NewJersey.... 1,so.o,OOI,69 . _ 18;;,,>06.201,991,410.89 :18,002.18.......... 100.71 28,102.89 &0,005,105.65 

NewMe><ico_......... 91,70&40 ......•.... 1,8H.S'.! 93,520.22 7,lM.41 _ 22.00 7,180.31 1,230,700.50 

IstNewYork .....• _ 2,900,0014.41 tX>4 32. .. fi),~24 83 276,702.973,2.17,.'i036.o:.J 17,113.93_. 8.).r>-l 17,109.47 f>(I,700,3f>8.24 " 2dNewY"rk....... 7,77a,919.29 8:l,198.!·1 47,085 ~119'795 57191,6:J7 52 [1'.:6,824,;-,,) U,{l-\2,4Gl.O,) OO,770.74421,V>8.1O. 2'!l42'172.72 3'354'511.GG 587,442,300.07 I Hth New York _ 1,714,128.(12 . . 15,120.0S 251'9lO.m 1,«~1,188.f,;j 42,0&1.55........... gsa. 1;' 4:l,04l.70 47,H~,O&!.:l9 II'! 21stNcwYork.. 762,650.47. . ll6S.41 53,794,21 817,413.12 41,049.4.1.... 310.00 42,200.&3 U,616,757.67 

28th New Yorl:. 1,47S,577.&1,.. .. 139.7 2,223 f>I 95,~l1,:H 1,.'i77,8S2.52 IS,002.97 1,~\H.40j 2.1,92,1.37 W,774,201.01 

North Carolina. 399,5'17. 43,. 39, \lO6. :1:, 439, 4,,5. &1 tH, 1411. 76 ... . 182. 58, 20, 329. 34 122, 413, 320, 34 1 North Dal:ota.. 181,327.W 200.41 181,521.57 4,152.40.... 4.70 4,1.07,10 1,~11,739.:lll

= htOhio_....... 1,0'.17,142.73 --·j;004.-i;i-·:i:S9&Si OO,Gl3.02 1,127,IW.17 12,S!H.56 ~.49 HI,811 13,040.93 b-l,(\22,62.1.69 

·lothOhio...... .'>J.o,OJ.l.2S .. ... _ 21.81 344~4ij8 570,373.80 13,418.31 G.liO.. 1,220.G6 H,li45.S7 27,621,179,0~ j lith Ohio_. . w7, :343. 18 __ ..~;':'." ". 41\. 73 2.,: .0S(!:.1l G82, 079. 22 7, 132. !i6 16.30 . . a, y,. .0;; 1O,40?, 74 20, ,02, 52(1. 70 

18th Ohio. 1, 97~, 206. 22 3,4~O. 00 _ -<V'.Do 9,6:J5. 21 19, 441\ 23 2,190, 9:J',.m 70, 7G,). g;, lIJO.12 _ 2,197. 99i n, 133. tl'l 8~,35,;, 347.40 

Ol:lahoma _ 7D.:i,&,.1.69 29:712.701 ni,576.4~ 2,810.m 3~,702.G~ U,S12.72 1S,~02,-l52.57

Oregon 722170 &; H2.00 34,911.33 7;;7,221.21 :l,2~,.m 84,13 3,a70.w 1~,79'l,IH1.2G

1st Pennsi-;\,:~~ja: '. ... 2, &;3: 184: 84 . 7,2'.:6. a3 20. 1.'; 3,65l1 01 3-1, m& 39 369, 8oJO. 9" 3,298, 400. ()7 307,690. Zi 629. 27 37,846. 30 .~!G, \G.o. 90 180, 0:,0, 715. 4~

12thPenn'ylvania.... 76.1,009.70 .... __ .... 34,1l5.&! 797,12:;. .0.1 1l;',.:;()~.6S ,4,2H.l() 119,812.8t 23,027,414.38 

23d Ponnsyln.nla._ 1,ll6S,&8-1,37i. 89. 2~1 ll, 103. 1(; 210,745.88 2,190,712. (;4 32,;,:138.59 4,UI:J,00 330,252. 5ii l24,O'.'O, 912. 71 

RhodeIsland_ _.• _. 515,792.92_ .W•• '•.• '.'.'I ••,.,.71D.48 4ti,5-lIl.~1 561,61~.21 4,604.W .• _ 4,OM.SO 3,i,743,700,9~ SouthCnrolina.- 247,Gm61 9,873.8-1 2;;7,477..oI 6,~.9"1 15;990.1722,8.)7.09 11,447,385.27 ~OllthDakota. ZlO,llO~1l2 844.18231,8-13.00 1,35&47 .. 270.821 1,820.291 2,,£,';,.:44.05 

Tcnne'soo _•..... 533,g,13.80. 471.12.... 49,3IO.74 S83,'I.;,OO 20,843.00,........ 421.J21 21,2,,5.28 21,79t,676.\l.1 

1st Texas.............. 739, 73". 42 . . ... . 2, 4-1'l. f!1 57, no. 36 700, 929. 75 1O,9!J.'- 90 _... . . . 12, 022.43 22, \l2S. 33 27,8(;9, 1-l2. a7 2dTexas. 1,28.5,137.80_. 253.4" 557.54 570.92 70,871.17 1,357,:JU1.21 :j,~77.J2 MS.:;:;.. 79,192.50; 83,a&-l.97 24,48~,533-:l6

Ulah. . . . . 317,07& :JO . 17. 0:; 678..05 II, 007. 2:l 326, 77l.J .0, 14:J. 97 , 76.29, 5, 223. 26 0, 130, 437. 26 

Vermont 157,292.16_ 207.61 n,931.r,1 l&t,oj31.28 4,491.45 _ 100.29, 4,591.74 4,1:;7,200:23 

Vlrginl$ __ 691,200. S6. 47,911. 79 73~, 1,12.8:; 7,W9.81 27.<)', ~.& ~I ",39.0.07 46,S95,6-18. n9 W8Shin~ton 1,239,122.73. 97,312.87 1,3:Jn,43(i.(.o 11, (Jf". m ~,""" ""'I 21,575.33 23,875,014.29 West Virginia...• _._.. ,010, 1!l:l. 23. 21,329.10 531 512 S3 6,334.57 H 2ii 6, MO. 82 .13,452, 4~7. W 

Wisconsin 1 488, IlAA. 23 243 24 l$·ti:j - 999.8-1 ii.1,332.f,s 1,,!-12: &;2: 9.1 _4.1,273. 33 30,673 8:l 73,9n,1O 5O,4&;, 6{]6. 16 

Wyoming'-:::::::::" '165,S05.47.. ' 1,566..18 167,371.G5 20,723.07 619. . ... .... 2O,720.S£l 2,O~,55B.17

Pbilippine Island•.... ·i'·'··0·0··C·,··C·C··o·I·-;;-;;c;;};;:;;;'::;IC;;;C;;;;;:;'~:;:';;;;:;;;I",;;;:;;;:;£;:;;:;:.;;;:;;[';;;;",;:;:r;;;:;.;;:;; 1_·._.__. . 4,,7,430.29

TatBi. _..... . ..172, 535, 143. 6°1139, 362. 52 51, 3711. 00 59, 270. 47 599,sao. o;y, 615, 6.13. 92 SO, 000, 58U 53 1, 97~, 58G. 91 495 559 43 50. 00 3, 370, 921. 4315, 84:;, 827. SO?, 107, 451, 083. 00 

1 1 1 

NOTlC.-Ar!.rni5sloJlli to thelltelll, etc., whon 10cuntil or Ie"", c.rc no~ taxer!. by tho ReVellUe Ad; of 1Q'11, \\lIectlve Jnn. 1, 1922. 
TABLE 2.-RECEIP'J'S FnOll SI'ECITIC SOURCES OF INTERNAL REVENUE, FISCAL YEAR ENDED JUNE 3(1, 1922. DY STATES COMPRISING Two OR 00 

MOUE Dl~Tl(l(ITS; FilOM THE STATE OF MARYLAND ":in THE DISTUICT OF COLUMHIA, WHlt:-"H CO:i~TITUTK mr: DI!'-Tnrcr OF MARYLAND; AND '" FROM THE 8'l'ATE 01" WA'l;;HINGTON AlW THl: TEnnrrOnY 01' AI.A,SKA, WIIICII CONSTITUTE THil DlETJ:ICT OJ' W"SHINlITON. 

Distilled spirits end alroholio bonr"l:"". 

lucome and NanbeVl:mge DeverB~e <I,lrl L. d l... ' ~~.1.s distiJIoo " Nonhever_ :prol1ls tilllrl jrOIll­ ,. E~IMC'\ lro_ age spirit.s BnUI.." 

(individuals, Trallilfer orne!,------,------1 (tax pBid) ' ", 1Rectified Bpiril~ lor I ln hnn<:!

part.nerships, c,t.ale.< of ',' I diverted tol' spirits exporl; '1,lrll s; Bnd ()Dt1'dtnls. . Other beverage Other Or win~; s[lIl1lPS, roM

corpornlian"). Fruit"Jcr l"",u.; per per gallon, each and slamps, pllrpOOeS; _" tnaterlal.; 'mat,crials: I'"r proQ( ~~ll"n, pcr gallon, 30 cents. 10 cents. ~," ~_on, .20. I'~tf.lllQ", ""ll<m. IliAO. 10 «'lit.. 11.\.40. .20. s-I,20. 

........... ......i,5:70' Alaska....•. ...... ..... ............
 C:iliJornia'•••••••... , .... , ..........•.
 "$4:24i; i.iO: 00. 111.00 11,251.79 56,&18.02 

m.I-Mo.t o( ColumbIa. 1,525, H3. 02 ....... ....... ............
 Illinois...... 4,630,997. 99 12,216.57 '~;iX>D:00 IR~5 71. 68 98.87 5S.>I0 ·"ii,ro2.00

Maryland ..: 1> 037,985. 02 1, 1M. 00 M.~ 11,1~.1)()

Michigan . I',8hI,727.73 1,~~~~ Missourl. . I, 725, 208. 56 ':iii9:il4- _........... 104.00


NewJ""""y , 2,,',7Q,482.s.:; 'jOO::i8-i:OO __ .......
 j:~j;'- --',j:7:i-i:si' "'2'35;j'i;u' ····9:i:SO· ... NewYork . 47.023,286.59 5,361. 20 Ohio . 3,187,475.89 1,979.12 26,724.62 ' 7:7.., ~2.00 2,2SS.oo 

Penn,ylvania . S,329,431.OO 1.280,191.44 ro.ro J,WG.02 6,08CI.00

TeXlL'l . 1,287,000.34 ~" Washington .. 141,253.48 

•
 

Reet;ru,n;. ~iquor dClllcrs. 

Still or spar_ Grape S(itl" ojr for rortirying braudy I------,-----I-----T-----I ~h",ur",.,. Ir.lln~ ""luc" "'orms, sweet wmes; I.nreno( cordIals, ric" I",,,, lban 500 b~ml13 Vinole,."je, Jn~ntllfi'"

111 cents to II. per ~alloD, .m mrreis, or lIlore, RetaIl,125• ~Ull:i, ~. Im....t: roeh, (II) <on(,. 1100. 1100. <00. '" 

Ala.ka . ~8tirorIlla ...iii;iiri78' .,.-i2:327:00' , . .. :::::::: ::::::: :::: "i3si;983:TJ­ 1J,(\"",,~j ~~.17 Di'lrld or (:"h'mhb. 4,579.97 2J1.!l'J "'ii;iii'7i!' .. ···~:21 lUlnoi>-.... 302,063.39 117.63 5:1,882.48 R, 37D. 76 

Morvb"'d . .. __ _._-..•.........
 00.67 8,078. 32 3, 1M. lO }Ii~r'i[mn . UI7.31 100.00 1,969. Rl 650.00 Mi'OODll . 20,916.14 100.<10 15,009.62 2,941.69 12.50 "20:00 :Sew Jerl'-f'y. 14,573.23 11%:. Y:J 21,558.32 3,375.G,J NewYerk .. 538, 04R. 00 1,326.C5 74, 180. 98 32,854. 58 53s:1iii 

Ohln . 25,411.9.,> 13,281. 47 4..-m.:jlJ 100.00 Penn,ylvlll1l". 892.12 58,.JOO.51 IO,6'J7.63 'Loo Toxa'......'. ' 2,HUI 20)),00 10.00 WashlngtDD 125. 00 ~OO. 00 

,
 

. ..
 
ReJni1J!qum

doolers, etc. ('-iolation); 

>CC. 1001, 

'Llhsec. 1~,

"eYenlle net oflnl. 

----~------~-----

A1!1!!lm ••••• : •••••..•.•.•••••. california •.. _ . Dlstnct olCoIumbla. 

Illinois ,",_ . Maryland ••••••••••••• • 

Mloh!,pn.••.••••••• __ •••• ldlssoorL.•.•..•••••••• __ 

No"" Je",ey . NewYork .. _ 

Ohio , . Pennsylnnin . Tm<a.s•. WashiIlgton......•. _ 

TM.t 

""i;i,.j.j:i;s' 

n,O:>f•. 33 

37,H9.J~

13,002.83 

5,844.97 303.27 

52.68 

1 

""5-;;340:49' 

~'7 306:6.'; i, :100. gS 

il::i4' . 24l.69 

452. Il3 

~ltl

$.'lJ. 31 

:!S3."4s 

.-v.:ii34' $4.>,6.1 

.ii3:34' i3:i: 26' ~.oo

bOO hll.rro18 

or lllore, 

lUll. 

......ii,-3.i' 

;,fJ.OQ 

Molt liquor 'lo:.le,rs. _I -------,------1- ----,-------:­ Mi<o,llsu&­ - . 0,,< oolloo. 

lionsrctotiJlg Wlwlo,n]r, to d'stIUed not",l!. 120. 1.'iO. spirits. 

~,lR7. 2{) 

840.00 

l. ,:Ii' 

, 

, 

1,0&>.50 

Illinois 

~1~~;,;,;~,;, .........•.•.........
 

••',.,l)'-'~,"'".........................
 '1IJg 

ll!s$Our1. .-... New Jersey.. NewYork 

Ohio.............. 

Penn.yJanil..............


~ilto·n::::::::::::: .. , 

., 

Tobacco IlJJd lob"",co manlll""IIlll". 

Clprn, !IOOo<dJng to In\cndcd ",tail pri""", (sn?~fir~er I (f~f;~j,I:'::r I (~~n~~~":r SnUlTiJrr II Mar~I::grCd I~~:'sL~~ Cla... A, per Cia,., B, per ICia"'! C, per I ~~..< D, Class E. tboll.';and, IlJou.and, tbousand, 1~~~n(~, flC~ pound, h~~~r£,

.::;:~~'~~~;: :~~~::;;;:.~~::~~ .. ":" ••• ·:,:"Iki:::n ..............::i:J:i.r':,":';,
 

m,2tiI,7S 241,924.46 892,469.97 32,.i1J.18 9,824.45 19.50 2,135.,~1 10,m,B 'J.,i;.i;4;i~1.±i· ~,r,81:"S73.Di ····i;OO4:oo 

98,663.119 lro,351.1~ 4.19,893,~S 1.29.,,30 .'7l1.4l ,,(\,1,f)(i2,flj 1, 266,074. Tj ,IO.!!O 1,083,OSS.73 .........•.
 5l,23.'.m 'lO,1l97.9"J 1,679,792.75 2J,GZJ.&J 2,~W.n .. 339,650.m 11,23.1.08 l,33I,626.l7 . 97,077.00 94,750.04 13g,o-l~.10 1,267.52 ,3,633.3l. 4.i..1!1 2,O7l.9,~ 207. .14 In.,71~,l27.98 . 447,910.5;; 45.5,222,45 ,1,~,2IMl(l 59,000. Jr. 11,448,02 ii3;ilOo.oo 1.80 12,H~,:,n66 1,739,154.15 ~,661,569.68 "~;';".'Offl.';;' 1,30J,7:.'9.79 741,~3882 3,I~J,=.42 372,9.il.[)5 319,259.24 122,339.11 IlN,~.. ~~ 3.~.n9,7'J.1.n IO'~~A~ 1,9!iI,843,12 ""''''''''"~ 1,(Jf.\.;j;7.~8 1,.'i3.';.OOS 54 1,<J.l3,Ml.49 14,648.6Z 5,00'J.4() l\.OO .v "" 1,51~.72J.38 ~._.•v 7,2S7,07~.41 . 

2,719, -W;. 14 3,593, 782.3~ 15,325, 506.l'4 169,82(j I}I 28,650.69 273, 213,15 2,~'. In ~,,'i&\,120.6S 2,fll,",8 9~6. 9{)!l, J"J 137, 28~

ro;~:g. l~;rtHl . ~un:~ .....~~:~.....·~:~·I· .::' ::... ::::.::·...:1 m:n :::.:::::::::: zr;~u.~ 5,~:
__

--

•• 

•• 

TAALl: 2.-HECEII'TS "FRO)! Sn;crnc SOURC.l':B OF 1I'TER~AL RC\'El"UE, FISCAL YEAR E~WED JU/I;E 30, 1£122, BY STATES, F.TC.-Continucd. co 

<)loomat'~"rl'L". A,lult"f~lo,1 1>nltor.

Relall ~m1e.r.,.

ColOJ"l'd, \ IJllonloro.t,·/ I 1I!llltlr1lO'1----r---·/

p<"f POUll~, p<JUDO, )!!lllur""'l C,oIMed Uncoloroo Total. Lme"" Tol.aI. tHrctll, Gollll"ffi

10cml-o. ... . U''''(lloroo oleoIWll­ olOOTJUlr· .... Relllll, WIl"I". f cmt. olrom",· g!lriDC, gwiD~, RnrluD, S4S. !tile, $-ISO.

liS. g:uin~, 16. Noo. ,,,,. -----I---I---I~-I--I--II--I---+--I---------

Al..~ka.. _
 ealilornlo . .............. ,,;":';457'-00' 1'1, IJOO. 00
 $10.00 $260.00 

Ill,trlct 01 Golllmbl". S\.,,~. 00 ... '7iiiJ' .i; iOO: 00' Illlnols . .... IW:o;O 30 2-l1;.l5&.ib 4,1'00,00 .... :: ..i,"2li&oo

lloryllUld . 6S, w.>. (l) 3 MG7 1,31>0,00 . 5,~12.oo ............
 lllchlg&D _ .... ............ . 2:roS.00 231."00' '''7~:50 I,Ol5.~ "'"00 ~5. 00
 

lllll"OOrl . 100,101. 00 I&,~IS. n 2,400. 00 8, -134. 113 .. ····25230 N... Jenl'Y. la,&ll.~ ,51,:>t3.112 6,450.00 "'2ii'30' ::::: . ............
 ,.~ 106.00 1,lnlOO I, \l66. 00 

Ohl" . New YOlIr..• 16, 1l'l3. 52 2,:\50.00 45. 00 ' 42, SlJ3. 00 6,461.50 12,51&50

I'l!/lMYlvDUla•••. _ ··· .. i7~ .. iKi 100.00 "'"' "'"' Tnx"" _ I, 7~G. 2.~ 000.00 ~':j;i60:oo' " .00. 00 333.~O ····8&lOO Wllllhingtoo . 00000

.•. 

'T .•. --, p&~~ '--. :..... • .... .1/'....; 

I

'-. ..' .",. ­ ,

, 

, . ~"']f' .'> CO' ,::'. .JI","'-" 1 

.,. 

-_..)..- ---i----·--~·

PT-." .~' • 

S1.llte!t. 

AIa'b ...... ........
 C'.alIforult ........... .... Pblrll't ofColumbi&. .... llUooll .... ...... lhryl"",1 . .... .... lllrhlpo.... ..... .......
 ll).."Ollrl ... .... N.... lrT'"~. .... N.... York. ... OhIo ..... 1'''''ll'l)·h1>ll1.ll. _. Tf!D.'......... Washlllg\oo•. 

~o\ ""cr W,(lI)

"iI'''',ll. 

''"riUi"i"1 

MM 

6,0'11. 05 ~I~. 3; 

1,001.00 

6iO,7'2 

6~~. ~g

0, :.l5. 1)2 

1,73l.07 

3, H3. 73 .",
 206. ;1 

'" 

T"I"",."" ",,,1 (n!>""cn ,nan"lnet'Ir(". (:""(i,,u~<1.

r.i~.r "n,1 dF;I\Tpll<> mamlrell:'1.IJr~s-annul'll $~Im_

r,o.OOI100,000 

l'lga'", !~.

.ii;26.,,- 39­

.00 

2,050.50 119. ,>0 

"'.00 

loo,OCI]_

~1J:l1Tll,$12. =.'"

--"ioiii'i"i;' 

"00 

2,6-1& 00 14-1.00 . 762.00 ' 

OW'"

dlt'l"'.f'll; -.'"

In Hr"l'.' 200,001­ ()r~OO,()(lO 400,000 c1~ar", W.r d~ar",!2J. ] ,000 Dr 

It'nrllDtl 

thDn'or, 

10 ,'C"t~.

-',i;im:oo- ·SI2;i.OO:32· 

·-'3;j.j:(00-.. -7:ilii,:OO: 312.00 9, so.~. 10 1,081.00 ' 27,27K79 . 672.00 3,221. 20 654.00 9, OOS, 40 

.;;016,90 '72,2.'10.01 

1,670. ()() 59, oro\l, 110 5,01\1.•0 102,ORll. :l-I ,~OO l,~, II '1:11:•. 00 • ror..oo 

•
 

.. ...... .... .. 11,005.80 "$iSllOO' .......
 1.~

17. !iO 1,"10.00 

2, 72fl. 16 ~.ro

615.76 ·US.~S

·,'I,;UJI) 23.28 , '38i\, ~1 ·22O.3S

70,412, H '2,:203.57 ~. (cr). XI tiAA. r.o 

10,2'12.';:1 1,471.r>O ...
 .. M.OO . G, Ii) ... 

. . Tolt...oo mll.lJ"r",1(,r~"---1lnt\tl~1 M\m• 

\ 

. I Ow!r 200,0'1)

pouud•• n~; Mi"""lla- In ex0e5S nOOl'S W,001- I 11)'1,001­ 0' 200,000 eoUeel1"". T..... 100,000 :l\YI,octI round., T()latln~ (0
 

po"nu"
 pDund., pl'.r 1 000 tDlmce<l. $12. !2~, IlDHn,I'Dr 

'",eti~n

lht"'<lr, 

1G rent!. 

.... --_ .. - . ..... ..... , .. .. .... .. 'i2-iO:,,2" .......
 $12.00 ... .. ...... $30'). ,.~ S.1,1J7'7, !OO. ()\ 

·.... ·U;oo· .. .... .. .... ..... ...... U.~4~ "S:i;iiii£ 2".00 'Mm 6, .!l.'>. 753. 4~

.... ---_ ..... .... .. .... .01:1 12 13.~ ~.4r'(1.910.m

.... 2·1,00 I, S55. 20 373. ~2 r" Z46. 176. 2'.1 

'~oo 21.00, 8,371.68 10, 7Z'i, 9,.,. 79 72.110 .... . f,S; 0.35: 40 Z-'l, Z'i7. 62". "-~ 2r,2.110 .... 'i44'-oo' .... 

1,625.68 1,002.1l{I 4", :114,l'39. 7~

36.00 120.00 7,009, 12 2,303.72 12. ,,12....."'2 37 ,. "00 n.5~ ;0.1. [,,1 21, ll93, 6."H. "'-" " ,~OO -... ... .........
 ",~ 161. TP-l. 19 -.... .. ..... .......
 ~,~ 14.10 '9.292. 

..
 

•
 

, 

~:'9.oo , 6;0.36 

2, PI". 2S 1,Il"-"OO 

l,G.'t'.M 

70.00 

1M. 2-1 

.
 

.~n. 00 3S,1.00 

3,O19.13 

1,2-11.00 

2,!I~i.00

.1(\'t 00 1.1.00 

ClgareU"".
 

Includicg
 small
 

cigars,
 

'Pcr 10,000
 

cigarettes,
 

Dr rrU!!tion
 

tltet'()of,
 

o cent,.
 

};nl, an'r I/I,m; 

r""'''''. ,rl. 

,. 

0_& . . E . . 

- - -~ ­
TADLE 2-RECLlI'TB FRDlI! SPI:CIl"10 SOURCES OF INTERNAL REVENUE, FrSCAL YEAR ENDED JUNE 30,1922, BY STATES, ETC.-Cont.inucd. 

• 

18lanip iIIIJ.. by postme.(N·-'; lor AleskB llrc wcludc.d 1ll UDlDuDt r.pN"tOO r"" W~,I.wgtOfl ~nd I"" Di,(rlM 01 C01UIDhia Ln aDlounl repor\oo lor N:a,ylllnd. 

.•. 

• ~,, , . .. • '~'- , 

-., .+."~'

.,.... '- -­ '.. , 

~'------

Sta.mp taxes (nClt e!Jewhere aped.iled). 

Documentary. 

M!>:ed flour. 

Mal<er~, Batee ofpr". .~. llonds, Cepital packers, dUCB on Bny Plf'>yin~ ,~ capit",l stool<: 8100k t'ans­ or re-­ T<J1:81. e~tMnge, ""rd" r,'" fur...." Slamp sa1.e<l Issues, con_ fers on each pock.rs, ek" for each pack, 8 ,,"ntl. by pO"I­ vcyan~'e-', SIOO 01!3C<l "'. Sloo In val,," 'U. nla"I.....,,! etc. (accord. valuo or It[\(\­ or fraclion ing to class tlon thereof, thore~l, and velue). 2 conts, 2 cent'. 

Alaska. __ .........
 ..........
 .. .........
 CiliJorn.iil _. _..•.•••••••••• "$681,849. 23 ii;000; M~i.· if "'$38;40:37' ... '1.\;oiiIii" 1'],~"'~.3l3.84 . Ditlrkt ofCollLmbia .... 208,942.13 942. 00 ~\l'j.8~. 00 

Illinoi!; ..•.. : ..' ::::,,: -"~ii~' ''"':''$Ii:'1)I) "'ijZ;20~ ~·>ij.j·438.·i6: 2,741,3.17.25 298, 59U 86 -$:i;jiri;7roii2" 'ii,:,iOO~i- 6,!l7t.II!l. ...' ~hrvl~nd... . SJ, U~, 00 ~1l:OO' 13;079:00' .......... ...... .,........ ._ 210;2:>1.61 345,578.03 10,129.22 . \16 . [flo, 93(1. g2
 

lUdii>l"".. , . ,43S, 002. 08 618, 592. 0,1 : 18,530.3[> ..::ii';!"io.i:lis 1,~"'-i,.";,. 11 .....i;lie:i"f ~i<.$"LLtl ..•.. .i.O:oo· '2;438:21' ~.OO ~oo . , 448,411.97 737,~84.35 1lr-,597.~~ .1,3\ll,<106.S3

Now J,,;ey. ',,,!I,~:~~ 552,(\41.33 473,815.06 ¥lL,49<loo 1,4:!i.'H'.~,l

NewYork . .. ·iiiJ.-OO: 1'>06:00 (iiioo' ...

.. 36:00' _00 991,431.29 9, 84G, 776, 40 8,181, 5.~1. IS 1,318,014.2,1 140,217.2:;. 21,142, 970. Ohio ___ . , 713,472.27. 1,393,652.51 35,261.75 2,490,10 1,570,390.56 3,72J,:IlJ1.1D 

Pennsy!vanUL . .......... &;3, 4ffi. 72 2, lJ7,234. 71 1l8,3zt.5~ _. 7"&00 a, 119, 7&1. 97
 

Te:xos_ .: •••. __ 1,022,444. 87 369,381.13 2,©2.82 647.76 1, J(}4, 626. 38 

WashlDgton.. .. .......... . 285,125.34 :!OJ, 2OCo,()(I '\1,757.84 <00. ro _492, 645. &I
 

I'ublLc utiliti",. 

Trnm;poli",tion. Telegraph and 

telephone mes­ ,0gP," dlarges :Lea-s..l Wi'''''; 0""'- J4 ("{'nl·. F"eight, by P...,senecr" bv ~r8mount SCB.I$, belihs, Oil bv l'ipe ~"d ",,1 ""0" T<J1:al. noil or "'Me,; ~~r.1~~~~L~ failor'water; p~id, 10 pO" ete.;o! lines; 01 50 pl'nl.", t, 01 amount 0" tfaction .0t"'DlOunt "",nt.. eDlollnlp"ill, uDI"unl paid, o:e"t<:rha,~"" po.ld, 3 \,er' thereorpald, l'aid, B pcr a per ccnl.. 8 per oont. ""tr t.o,""nl~, e-ent, 1 cen(. cent. Il> o""t•. 

--------I-,--I---I-.--I-.~. -I,-~-. __ I~~._~I~"=~~=I-~,~ ·Ab<kJI_ - __ .. $337. 4~

c..Jjfmni~ , _ . ·• ..$58;081. 26' 17,156.]6 

Dis.rirt oj (;olumbia, . 75. 11 7,,128.41 .... · .... ·:i3."5:; Illinol..... .. _ 14; 1M, 54 5397il.'i-8~8

lol~ryl~od. , IR; 731: 32 1,684.19 ­

Michigan _ 6:;0. 82 

7,0lI.D~ II- 37,279.96 24.13 M-,-,,",uri __._ 5,042.12 107,004.27 

};tW Jer;t\·,. _ ,., , , . 

14,29"2.54 

50,347,20 '.00 6.10 

'-New Vork'.. 2.]1),"-',7.17 2,795,228. 71 'Ohi~ .. _. _- .. 11,575,444.57 

31,622.59 li'll,303, 1G' Pelln<yl\,8nh:. .. '54, .20. 46 ",048. ,'If, 1,04,1, 7Gg. 02 

T""'M ·: '.. :.· ;: . 77,500.15 

U6,3.'IG.56 049,ffi.l79 

W~shington.. _ ._ :.. .~;g;.H~ '" 2,133.46 _ M.20

,_.' ,.• , r ., .., •

';'"

• , .. ··i . •i· • ' 

J--U_"'­

,. 

.~..", ,­

.,. "',~' " ... ' .

"Tiji 
dn~c~

per cellI. 

·..·-i-Ji:&.i 

3.4.' ....... ... 

23\1.1 

.... '27:7' 

Bta1.el. 

1.1Mb... . . ~0J1I1lI. .. . •. DI5U1ct oJ C<>lumbla••••• -- .............
 lllinol!I••••••••••••••••••.....•• ..........,.
 

Maryltolld •••••.....•....•....• _ ..... 

Tol.BM: 2.-nr.cr.lI'I'S ..,lOll SPECIFIC SOURCES OF I~"ER.'1J.r, nr."r.~WE, FISCAL yE....R E:;PT.D Jll:;E 30, ID22, 11\" ST....TES, I;TC.-Colltiuucd. '" o 

lolkhlp.n....... . . . . _. _. :11,591.. 70
 XJs5oiui . ::1... 111,551.32 

S8'" Jenoy .. .................... 262,:!9!I.11 s~ yOft.... ., 1,Oll'~~ ObJo••.•.•.....• "" ,... ,.......•••• .- .........
 P"llnSyh..m. . ... ,. 1111;9(',7.40
 Tt!x ,..............••• ...... _- .... ......'. 37,69\1.52
 

W hlol;toll ,_ 8,4Cl5.00
 I 

L1r~.

00 Md,ItOO or t".Ni"",,1 

part ofla~c or poliCY,Scen\s. 

$67. 4&'!. 63 

2.018.16 137,64!'.32 

6,0S4.04 

Imhtlllrll'l 

W""kll" pay­ m~J\l p llll, ;'01 

"'-Cr Ir>Ofl, 111 

pcr",,",orllr!;l 

wC<lkly pr<>o 

mblln or 20 

pCI' cent 01 nr.t 

:monthly proml"",. 

12,~,,'lfI 1'.~\I.1"1

47,9n.~1

13,~~.70

"'i,i:1l3 

llQ,W.M 

lS3,OII.OS 

I., V..., 3~

~,716.~,

s,~.5I'l

MarlllO inland,
 lind I re; Oil
 "'ICll II or frac­


IlonnJ l'art 01
 

premium,
 

1 cent.
 

I

·i3i7;r..;,.<:~·I· ···iii.i;sii"o.s· .. '.. i5m;~$1:i:iI

J.I'(i7.77 8.512. !\7 2l,01O.66 [:.jJ.OO'J,.~ 32::>,53-1. 29 1,35-1,1\18. 76 16,\j.l.'I. ()<; lSll,M5.ll7 Zl3.53I.AA 

:r..v.:I. 09,573.10 11lS,631. 75 

fo1. Zl'l. 7:l 93,271.12 262, Ie. 10 163.6fM..17 lli,1W.00 r.:;g,252.liO 1,4l",7,0\~.75 4.13 313. IS 3,0S3,57[d2 

&l,'l--\6..9G 21'052.32 1S4,o4a,4Q m,~n.ll-j n(138.76 57S,ZI&. 74 13,011. \0 OI,:lAA.IS 151,~30

ll, 5-\0. 95 2,\l5!.SO 22,007.(15 

Caslllllty; On
 ..ch $1 or freo­
 tioIlllI J:lart 01
 

prem,,"",
 

I cent.
 

• 

JIIIIo,-.­

l':xelHt' I.a.~," (,nt"." r,.·1 .."".,1. 

Allll>­

llIn~1I0

[nlck. and 

wngons. 

3l'llI"cent. 

Other aulo­ mobllesl\Jld 

motor cycles. 

5percenl. 

, 

Tite_, or """ ("<l'j"~rl",, fDr aUI~mobll~5.

el~ .• " POl" e<>nl. 

I'lLl""", ur­ 1:"1'" phooo­ ~'I1Iph•• ~tc .. prr ronl. 

T~lltll.

rockets nlld ~I'Drting

j:oo,h. JQ 

p{\r orn!. 

Il31,0«.33 

4,7b7.ol6 

653,::165.57 

11,125.43 

:t'l,IIlI.SS 

45,~.12

.I,2:.02,31B.M 

971,401. sa 403,302. t;3 

13.181.37 

7,2V~. .'.0 

1,149.07 006,2~';' OJ 

~,: 11,121.59 ,(22,126.08 

:J.5.S,997.32 

3M,7S4i.S3 

3,~"4,047.5S

4,6IH,os.·,.OO 

273,318. 7v Jll 6.W. J5 :2;"''''.55 

. ··-iii:il;iri6:iJ7· 

3,319.62 1,j7~,t74.:lS

12,997.60 

9,OIl,6Zo'o.65 

437,673.70 

1,2M, 25:l. 27 5,3m.2~.,IO

1l,1j.J.5,401. 2.1 2,~2.\,2J2.OJ

- 6O,41:t:'t91 

411,751 ..17 

··iW9;4.;,n."SS· 

o.<r.! ','S~,(L<!\I.IO

7,1I0(U3 

l7.1,(t;<.'l.13" 

S 167.17 l,m:lll1~ 61 

1,1."-I,7;!;.12 

1'\,000.75 

17t G5~. 70 'r,"·.. 72 427. :111 

"ii:i;36i'oo' 117.56 =,262. (15 

'l,.\47.00 

46,332. 26 26,6Z/. 70 r.:.J,W:;.36 

·1r.!O,SOl.09 

17S,AAS. 91 :l-I,381.n7 11'>1.27 

1,273.9'! 

-.:6);-;0.52· .. 

·.0 , 

1'1",1".. C"",,""'-5 I:ml'hl~ nnd Ions"". nJrn.nn,1 IOporcont. 1,IM... 5 ],or cellI. 

····i7i.:u,· ........
 Il,!'OS. 36 ............ ............
 

32,55&65 18,~"2~. 9t 

......!ti"If,. 1,166. 75 

.. 2,65& 1'0 ··iiI,Mi.2(I 19.85 21\6. f,7 

63S,Z57.01 Cij7,1I\I.I.H 61.28 241. :\1 

2,797.1'3 2,11"1,01 

'.00 M. ;l3 

31.H .. .......
 

• 

- . ­

0 

HlmUng l)lrk C'an,!y. (, peT /l.!l<! Fireanu" kl1h'~", COlli; arter bowie ~h.lls, ow .. J/l.!l.l. Ion, ku]n>:!, 10 per celli. ,,~ etc., I 3l'eTcelll. cent. 

IIl\L oil ...... ._ ........
 tl!::\,I't3.\lil 100;67;>. 75 m<m 3~,O\iIS. U ...oiOO:8-i· ... _.36: .. l,bZ5, tlll.!8 346,lI!l. S5 211",1'.61 .. ... 14~,117.~ 4,Z"">' 77 3,3200.00 111,3J'.t..9!l 1,1;,2.56 103. 5\1 .... 2SO, ,r.o. 2t 511.39 2,345.57 2,40Cl,~~1.'3 1S5,&.5~. 21 3,097.43 6,0IC. 

11·t,457.1l'l Zo'og,8'i.s.+-I -. '.wi' 89· ',9.',0,77/1. Q7 1~,3n 7,\ IM,,5fl'4.~1 -.........
 ,. '.m 21~,432.6Q ..... ... _- ... ......... ..........
 

B""I.8:I. 

AlBW_ .. ............. .... •..•.•..•...
 CallIomIII ...•••••••••• Dtnnet otC<Jltlmblm. 

1IllD<:U.•. ..... .. ........
 "" "". :t:/;""" .........
....... 2,1I35,'DS.56
 YWoori.. _. .. .......
 KeII"Jl!I'SCy. .. .... .... . NIlW york..... - ........
 Ohio............ ..........
 Penn!}'IVllnla... .........
 TeXB...........
 WosbJnglOn ........ .. ...
 

Chow!,,!: 

],1Om. J percont. 

..... 18;.i22.8!1 .... 

4SI,t~U

~72.16

2, lI3. 62 2,473.69 

200,597.34 ~,695.-98

!G, 762. 78 91. g,-, 

..... ...... 

. , .........'
 
--

--

---

---

• TABLE 2.-RECEIPTS PRO!l{ SPBCIl"1d BOUnCES OF INTEIlNAL R.EVENUE, FISCAr, Y£All ENDED' JUNJ: :ill, 1'322, Dr ST"'TE.~. ETc.-Continued. 

Stalell. 

Alaska ... ..... C(Ilifornis .••.••. __ •••.. 

[li.>triot 01 Colum b!a... 111lnol~.... 

Mlll"~!Jlnd. .......
 Mie iJ(iln.. ..... - ...... Mi"OLl!i .•• ...........
 Newkr,~y. _.­ N"II' Yo'k .. ..........
 OhIO. --- PennsylVanID. 

Texas.........
 Washlngton... . 

Exc13e ta:<c, (mnn,ur""mrof')--Coul.In",oo. 

I Slot device 

Cigar I ~[o\ion'Jlic Em"". m~"t 01 1 I'urtl>blo Thrno", or vendiDJi, U"ery Yacht., cil:"rctte' end "ei • Hunllng I A!i'd"s Toilet ILIre Iih""r' child l"bo~. 'loel,ric bol.ll... and hvcry motor holders m~m.'l garments, J<lll<le or fur soops,otc., lOOll('<l.,o or the er, Total. fllll.,5 ~l"., 5 boots, etc, ~I", boals, etc., 10 10 per oenl ' aud pipes, chm",. per cent. tlIerentel. tire Dct ]ler ernt. per oon~. 10 por ront p.... cenl. lOpere.ot. lOpcrceut. 51illd 10 SpOt cenl. pr\1tUs,1O

;OCr ellUt. per cent. 

-_. _. ..... .. ... - .. SlIU ,'l ...........
 ",131.72 "ii2i;" -.S3; 466: 8:1 -'ii;i;22:7~ ~1,171.41 "$<ii"i:75' s2;437.1~· 144,414.1~ "12;300:79' '-i9;i~i':28' . s:m,377:26 2,"J.1,711.00

.........
 ........
 'M J.\,(i(\O..~D lO.~," 9,3]\1. a,j ........ 71,~"""'i!l

0,&19.12 i;~·ci.s' 21,3IH.66 ··~i;645.% 10,562.42 6,800,79 -" J(J~,100.B(i -'-3;W9:1;8' 200, 1~1. 2~ .j(;,~I9. 73 .... 1,9M,I)([;.(;[!

S.W 300. ~6 M7.95 2\1,081. 70 1, 2;G. 00 9,O'.JG. 84 2,&;3.7\1 ,0.20­ 3,,7,I\lB.10 ""_ 00 ",i;:;U' 4,1~2.23 2-1,~.J9.0a 1,171.02 _ . /l.i,3Z-l.18 172,\/27..';,1 6,068,01 O.7H.[l.~ .......
 51, OO~, 8:,2..\~ '_00 17.670.13 _. 238.97 I, IlH.48 1,496.46 2;~:i:39' 105,210. ~8 nos 74,UiJ.35 21,497,00 41~. 82 1,818,0l:~ 7·1 ....8-;:&)' 8,(,.1.19 4,02.>'S-I IT! . • 170.10 11,034.47 2.1,619.03 90,130.31 4.91 6,463.18 3,im,5S~. fll .•1 S,1l-1O.GO 

4B,3n IS 22,713. .'iO 6-l,W,.46 8,1l22,U llS,927.6':l \1'l,6\l9.50 5, 17(" 4~'1. 42 16,()2:.UO 101,315.(;0 3,1~,O'JB.88 .........
 2';.271,~1S.59

I 

32, -1M. !;.~ 13,482.53 S.713.61 0,336.00 3,015. ~\ 6,&10.31 5-l,2.\~. 2~ 8,270.41 31'l3,li28.52 r., CJ69. 17 _. . W,m9,US-!,61

5::'"1. ~2 007. !;a 3,021.24 20,6W.08 100.00 11.0~~, 2" 7],OCI(.~6 i;2i5: 12: 5,H5,MS.1l 3,11t.l0 .11,698.75 12D,~17. 72 Hl1. ~9 4.51 351.~5 169.18 s:J.i.82 8,098..\l9 ·lJ9.lJ3 3a,01.~.63 .. ..... .. lH,liI8."(; 71. 1,1 "00 ..-. ....... ... ............ m_M
 7ii."05· 15,513.7B 481.15 1,391.83 ............ . ..... -_ . ~():;,8IJ3.00

. 

.,.. •. 

-, 

F-xd.>e I..,,,,, (colliumc," or ,1'''10'";. ~r,,"nl""tmc.r"' t,"be I.." (soo. (I(}J, R~\·t""O Act, 1921). 

I I Carpets, Carpeks Bnd I P"'tablc Pcr[L1mCl. PlIT.",;, tmnks, t"gs, on Valises, lightlll!\" CCf.uDe1-h:s, I t,",·kCI u.mbrellas, amount in tmvclinj: jj"tLlTCS, Jewelry, "'k.; , S<:ulpturo, ,",c"ring I e",·o" of Trunk<, !"" ba~" smt includin~ F~M. ~n apparel, c\<:., ,",,,-'.che,, medicinal ""' "h"lll'i"~ palntJn~s, S·I.:>O per amoumlll c,,"c,', hat JaIll!," an am"unl in clooks, urtide" MI.J hand etc., " ~"le l'r!<e T,,(ar. sq"",e y"d c,,,,,,,,,' of b".w,. etc .. bmp Total. el"., of on coch bl.g__ , "" 'x""" or ",10 prke, IU "X<'(;~ aslocm· 125 each, "" Il.m~lIl\t shades, on II cac.h, salo prlce., s.>cenl,s lI.nlotmt In JO per cent. ofU""e peB,!G l,ee 5 pe' C"o.'. in "-,,,,,,,,,f om""nI.Jn 5 I,e, cent. o per cenl-. 0' r,,,,,\Ioll. oxee,.ol cnumerah'<l SqU3Te yard Slt,; "~oh Bxcc",ol . I.hereof, S5 each, in the law, as to rtl~, 5 pu ,,,,,1. SW c""h{ I cent. 5l,orecnt. 10 per cont. o per cent. b p~r oon • 

. ......... II,IIOO.IJ.-l
 l,i,147.3S 17,0-1&32 

$44,002.30 12'l.O,;!l.O1 1,r,2,~2.m $11~,~~.~~ Z, 221, Slli, 29 "-i-iiiIi2' .. ··j.Si:92· ····,i.j,j.-f.8 '--"295:24' ...',im: ~i' ····'289:52· ~, 155. fO a,932.M 6~,2.1j. 49 222, ,j,'W. 35 ]~,. ,o.~' 308, ",J-I. 88 12.10 .... . ....... .....
 12. 90 2(",1,211.59 .. #,085.54 7S1, 4(;2. 05 1,~71, U'<4. 1") 2.9~2, 7().l. 'EI 1, 7(fj. ,9 '2;iii;i:-ii!' '0.7'-92' 528: 7S' i-i;i24'-62' ]37.37 l~, R<X". 1'(, 

2,EG3.14 9~.l7J.91 2l.\~,U2~, -IS 5~,269.89 .j2.j ~29 -l2 9.91 .. _ .. -.- . ...... ....... ..
 .. ........ ....
 ?91 2.286.94 2JJ,nOl'>.3~ f>.1~, ~\15. ~~ 77,14(',. 2i\ ~\; H;;:~8 ~~.91 92. 44 ... . _ . "'(,7,\'-91' !l.;J,32 .- .......
 ',IOZ. IS 275,002.00 574, 31i:.;7 142, 13\i. 00 0g;>.t;5'.U7 95~. 59 1,332. f>'< 103.00 'i.o:~ g~. 83 _.- ...... ... Z."~~.5f,

2,011.71 10\477.% 3,'0, i7. 27 o:l9.a:,.•\1 1,113.% -I94.W 1,fJ-l7.40 5\i<;. ~~ 2.>2.77 I. 17 3, ~,(;. ~~

200,JJ7.12 2,OOI,72lJ.17 ~,"i17, 3OC,.1)4, 3~'t~·~ 7,.',W, ~'7r,.]3 186,nOO.45 3.".)~.63 2,930. n 27,r>4-4, \9,!'&!. S8 2, g",. 20 243,fll2.73 IO.12~.94 4'JO,3<;Q. I~ 1.(l;;1,\i.1--l.71 I7l : W:ll: 20 );(;lj,(I.J~.().J 293.tr. 93li. 9~ 2'l..'il I, il';' ~3 62.25 2,74]. 51 .­ 19, {Idj. ,0 555 ~3. Z:, 1,782,8lltl.08 I~;:, 141.:::0 2,5511,3i4..]2 lS, 999. W 1,e..OI 4~2, (i~ 1,094.07 2, W7. f4 22,92.1.42

12,880.68 34~: 21 i. 'll 51,OJ~.~2 1,000,73.1'''0 l,!i37.li;' li,.o~2.~9 lO.27 .... -- :l1,M&W 50, Wi. 9~

,~

...... Jr., I n. W ~~:m:~ 37,1~.3L -l2J,4M. i~ 3,9~~~ 34.63 6,'>8 .. ........ _.
 12. ~1 ... - .......
 139.74 

States. 

, 

Alaska •.... ..... Clllliomla ....... " .... District ofCohlwbl!l.. lIUnol!l.••••... Mar;'laod ... llliehl.ao... : .... .­ MI<solln ..... _ 

NowJ."cy ... ........
 NewYork_ .. Ohio ....... ....... POJDnsyIVllll"': : .......
 Texas

W_~

..........
 .......... _.
 

,,­

'0­ , , - i ~' '.' 

, 

"

,

•

"

0

0

0 

0 

•

-

m

0 

" 

"

0 

"

-

"

" 

"

q "'­

'" 
TABLE 2.-RECEIPT"S FIlO}! SFECIFIC SOURCES OF I~Tr:n~A.l, REVE:-UE, FISCAL YEAR E:-D1lD JU:-E 30, 1922, BY STATES, ETC.---Continuoo • c'".. 

,""'. 

Alaska ........... .....
 Cr.lifomi................
 

DlstTle! oIColumbl..... llllnol:s•..•••••••••••••• 

~laQd ..............
 ll"Q......-.........
 

lllssou'l. .. New Je""y .. . .......
 New)''''''' ... .. .......
 Ohio..... _.... .........
 Ponn.ylvanlft . .........
 TaM....... ...........
 Washln~OD ...........
 , 

Dev""'l:"", uona1cohoJ.j" ("""'. 62S Ilud 6:10, I!c'I'''Ilue .M.I, l~IS). Bevcrogl!:'!, D<JIIlIIrohclle (see. 602, ReYe1lue Ae1, Ill'll). 

Dcverog... rnnd.. wholly 

or In vort ,,= 

...rcali 

ele"o 

~al0 prtoo 

1.\ 1'0' co,nL 

UnfermcnlOO 

fo:'"' ill'. bin~r al0, amficiol 

rnlnorol 

waLe", 

etc., of so1<'l"ke, 

lO1'or""nl. 

NaLurol 

mlnerol 

or Labia walcrs, 

Clc· l l,er 

r~~rs.

Soli drlnkl eto., lor cae h

10 ccnto 0' lmellon thoroollml,l, 1 COllI. 

Total. 

From ereal" etc., 

conllllIling

less than 

\ oil pcT ~ont c al­ 001101 by volumo, 

peT gallon. 2 ccnt,. 

Unfcr_ 

mented gmr. julec an othcr fruitJulros, 

eto., and cllrhnnaWI 

be"oraf,0ll, 

per gnl on. 2 C()Jlt~.

SUlldrlnk. 

eont.a1mng loo~ Ullin 

loll for ccnl cal· cohoilly 

v"l"me, 

ote'll'r, 

f~~~r".

Nalumlllr 

Ilrllliclal 

mineral 

wnlers or l"blowa_ 

tcrs (sold In coutain­ Ill'll at over 12,ccuts 

l,e,gaU"nJ, 

por gnUon, 

2~'Cllts.

F~Wn

~lrup."\l<ed

in IDllDU' 

facturing,j 

compouu 

ing, or 

ml"ln~ ~oftdrin " ~)e, gallon, or9eents. 

- Carbonic 

oold gil', 

flI'I''l'''Und, 4ceuL.s. 

T"t...\, 

··mj;ii74.·~i·

S, 141. 17 

600,912,4,'; 

9~, 265. 79 160,>iOl.ofG 

5:13,800. 42 

+f5,flW.12 

1,1115,261.60 

iiS2,339..f.3 

2, 130,818. 75 92,649.14 

12,l>l6.01 

WM 

Z71, 7~O. 7~

37,770.38 

681,G78..41 

IOS,T13.97 

2OT,-H6.t14 

:174,528.151 

166,353.34 

S59,M1.&l 

4')2,571. 73 

472,-t!Jj.IO 

2'l3,711.(;7 

2S,392. 29 

'W;iii'oo' ,~~

1ll,7H.!l3 

1,00t.0I 

4,212, 41 12,923.« 

3,179.15 

139,522.22 

19,102.41 

6.mM 

6,893.11 ... 

12,1lt2.r.o 

T/l,916.1.', 

100, 1Il'J. 17 b'92,1'm.12 

ZlI,9'>1l.G5 

571,:"lI. :I.', 4(l'J, 1.\.1. HI 

3M, ltn.27 

1,'I5O,1ttl.52 

006,-41'''''-49 1.13<;,7:1:, S1 71).1,352,65 

lSII,~17.J2

12,rf.l~ 9~

1.3.'JO,Ti2..Rl 146 IZ'I. GO 2,2;;';: en;. 01 «0,0;13. 42 

1149,7&1. 76 I. ZIO,:l9O. G6 

I,llll, !lG4. as 

4,\IO.';,Il.j,"-1I!l 

I,GiO,4.SO-00 

3,747,382.02 

l,t'J7,rmi7 

zn.7-15.62 

114.76 13540.81 

4;573.39 

81.403.30 

15,llOt.66 

Zl,ooI.SI 

76,000. 70 75,J.l2..63 

m,699.S2 

86,1;,6.32 

250.664.91 

10,622. 81 

2,406.51 

2,3t7.!l.~ "."

578..Q:l 

Z4,~~.4.~

=~QU1.OJ ,=w';970.35

3,1,111.62 

17 r.:l-:i..W 

3;Uf.45 

2,I!'lI-6.I 

1,5li.'1.Zl 

10. r,~

2,:1."11.« 14.31 2,U[~ 73 

125.49 

4,37:1.14 

l,m:~

H~~ 1iO.>.3.1· 

2, HSo09 

,~w

SO. :I.~

,>20.01 

3~.15

6,27'1..00 

!'ll'i.65 

4'lli:1: 

I, !l.>S.1iO 

:l.1,1S9.59 

2,~'7. 74 2,5.."2.46 

lM.Si 

S9.81 

1.'>1-00 18.070.03 

4.&-"'\.39 

G3,616.5li 

1~,7Sl.611

2-1,743.14 

Zl.P:2I.aa 

19,738.6'l 

130 lIii!l.!15 37'ma, 78 '-'l;ms, 78 

51,00,.83 

5, liGS. 14. 

11. .j(J 

1i13.21 

53.00 

:»I, B09. 5,'; 

IG,533.40 

I OSI'o.OO 

6;Il2'!.M 

422>\162 

9;2O.'i.41 

«,711.71 

,~~

1,IZi.M 

2,337.5.1 

.7"-SO 37.~'Il1. 71; Ill,41l!U~

3K1,n16.51l 

0~371l. 71 M,ril4.G5 

Ill,009.G3 

141.307.4.Q 

4\l3,Sf>5.02 

192 au211

3II1: 644. 76 01,We T/ 

12,429.00 

n 

0 

-

"'

•

0

" 

0 " 

-

Z 

;;, 

" Z 

> •

" " " 

Z 

·1

, lIIk-­

I-'---T----'-------N-"-'-'·'-'T"-'-·---T---T---T----+ '_'_._.,"_'_'_"_"_"_'_"_'_'_"_'_0_'_"_'_'_'_"_'_'_'"_"_'"_.,_,. _ 

OpIum, DCIl!crs. Drok..". corn lcnves, Importers,1----,-----1 Opillm co'porRtlon~,I----T---'----r--­ 1l1.c., per for <lnoh mmmfae­ I'rootlUon. nrM.r '""" mlllO. or turers, and .., SI.OOO S~rek, 1"0­ blanb, Tot.al. capllnl.tock dll"", or tbereof, 

rrl\Ctloo compound. Wboklsala, ReLall, (ll'1i, ..., per hun­ o"cr m=hEIJI_ Ship,l-iO. I CClIt. =, $24. 112. W. dred, II. l5,lOJ,U. di5<'-, 

100-1200. 

&ID"~',::::::: ::::... ··i2;",-ji:iJi· ·m,1N. W' ··i.s;.iil9:il 'iid91:j6' 'ii>,Ol2, 76 fit,;, 51 tcm.Si -~;2Gi:f.l' u;:i.ii;~.j6:~4· ·iis;ii.w..-3j-· ~i4:56i' 55· il,m6G J.I,2\l7.82 DlstrieloIColumbln.... 10.;.«1 42.00 118.00 1.4.';3.tlS ~,1126.!'6 '" U, 6,~99.47 3-16,775.5'; S,I9f.oo ••••..••••• r,o,OO Illinch................. 

MarylllDd............... 

7,294,1'2 1,832.69 2,4111.32 ~,G02.H 40,42$-.ro 2,453.5.1 618. 10 '5,tH9.30 G, 616, llG2..S8 179,713. a 9, 82't 51 1,001. 1,112. "'0050 6,639.115 622.13 631.00 4,231,~5 lI,roll!
 1,003. ~~ 22,5S1.95 7;-".230. 3.'l 30.571. 35 2, ;;91.67 895.34 Mlchll(llIl 12.170..6 9:>9.n 1,220.92 lI,ll.:..'tlll IS,497.G.::l 500.75 '''~ 45,351.63 2,SSl,013.l'.8 21.193.54 6,162..51 712..,',0 l'm~ Mlssoilrt ""'" H!l,2O(l.3f1 2,19-1.4S1.13 ro,&t'i.66 ]],3.."3.38 3G2...'iO 112. 50 \16,123.60 8,,!3&.,~ lI'~oo".~l 12, 41\,'1.11 :D, ·b'l-l. f'O 245.05 419.60 NewJersI'y............. 9.:187.92 ..... = '''' 10, $1. 75 15,508.09 l,m.m
 39,001.45 2,1(,j,195.8~ 21,551..0 8,4a2.52 150.00 New-Yo'Ir........ .... 2-1,I>;l.o.~ 3,430.53 8,50,.32 34,4ll2.S7 61,ooo.m
 2,146.38 ""00

OM"-........ .. .... .. . . . 2,032. Zl 2,053. 25 2,300. 00 ""00 129.801.76 1!I,lioo.7M.63 5H,lrn.S6 31,472.92 13,B72..9.1 21,501.20 "." 14,47~1l.~ ll-l,62.o;.m
 939.48 MO. 4{) 00, 11117. ,1\ 5,273, 1$7.1r. 51,314. rn 15,137.58 412.50 Z41.68 Pl'lln,ylvanla.. 11',440.01 3,267.81 2,lIm.r.o :/.1,702. 76 44, 52R OR 10,6.';6.74 728..';.\ loo,m.M 9.'167,RW.1l9 95.1107.12 28.f'&l.33 1,437.51 3,071. 2V Te~M.. 12,810. 50 28KOO 1,722.77 lR,MII.41 :<>'1,417.113 8:,1\.45 527.1« 59. 1n. 9~ I, 11.'1,1, (l1.~, &I .32,327. 38 10, 395. 93 2,469. S2 1,31lO.n7 W!lllhln~IOIl , .......•.... 2.Ht09 1.578.15 4,792.110 6.9-17. (H
 120.25 151.80 Ir" 7~~. 5.1 lJ'7O, 372. 9.~ 19,877. 6,118. 79 1,593.77 1,OZl.ll9 

.'!I' ,r- ";'J' < • ..1..... 

• 

--=...=..--- --- ~- ---- --- - ~~
•• 

--

., 

'" 

" 

10 

TAlILE It-RECEIPTS FllOM SPECIF'IC 80unCES 01' INTEIWAL REVENUE, FISCAL YEAR ENDED Jl'lH~ 30, 1!l22, BY STATES, ETC.---C(llltinu(!d. 

I BOwlIng 

Otl,., "lIey", An awe>­ Bta.te3. btUlard ~al.ion or [,'''bliC . Bnd pool (·Dt~.rl,ain" e~ lbitiuns l.ablt'S; fu' monl~, lor mOM\" each aUey . 6100. $15. 0< I.able, 

110. 

Abl.llffi- ... ......... ...... ..... ....... 

Thmte1"i!, mll..,"",s,

8Ild canOOJ1. hall,.

In cities Or C'i"'''~es,

AC«lrdlng towns 01 Iloo. t~ Sl'(LUng 0,"" c=, pDpul"tlon • • "r 1"'«, 1:/.5-.1100. 

.... ...... ... ... !-'>8,22'.74 $25,002.7'l !1~1. 51! 

7,6'~.87 .. 116.67

!Ol, 739. III 26, 1'2'). ~I m:J.34

17,135.(,6 5, IIY.!. H 516.45 .. ... 66, S02. H ~,8'2& ,16 t>OO.oo 

4:;.337.11 ,0,560.00 522.02

M.3B9.05 ~, 092. 46 1:-(1. ,JI 

.... 176.64~, 42 I.~, ~17. 2f, 7l6.68 

B7.;4& .',2 11. 70R 21 570.% ... l~7, '1-16, 65 16, 1~2. go;) 3-11. fj8 

I 

~~. lOS. ,9 15, CI5-..«. 8(l '00 00

14,611.59 7,l53.57 WL68
 

... .... ...... ..... 

SilOol.ing Ridinj1 ~anert.., acad<',meo.

.". $\00. 

P"";CIIger

""tome>­ bil<l~

r~r hiro (Bccordi,,~

to '~2.Un~

@~""ih')' ..." 

Use 01

YElCIol,. poW()l nlHl 

Bailing

booL!. !!to.. "~.cDrdiog

~o !cnfl1

1.<IDlluge. 

TutBl. 

fe-. .. ... $i;w.2'J "ii:iJid9' ".00 JIrJ.OO Q30.W WI. 25

S.'l4.1S <enoo SM.Jb =00 !'iZ.95 2-30.00

,,1,;1';0.10 2,[>01.00

',I,SlI.CB 1,6fC.3' 

I,L69,11 4.\1).01

1,412.11 1, &1J. 7[, 6.~1. f.9 m.@ 214.59 . 

I 

.. . !76,605.. 75 ll, ~49. ii-l 94,1m.~~

2S,4f'j. m i,,>, 53~. ,,~

<IS, 7"1. "1

04, 2.'16. 9J

207, !lOS. 91

83,407.67

112,132,74 

~9, 42G.l'9

27,129.07 

... ... $11',001. 'i(, 3,4~1(I.llJ

20,762.24

IS, 160. 91

36,787.1};",

5,551,43

27,3:>6.0;;

16,. ~(>7 71 '1~,rr:9. 39

2-1. 14g. 00 ",~".2, 03

9,503.73 

.i--i;i83; 0.19: 

3%, 800. 4lJ

7, 141i. 7bl'. 7~

&1'2, .~.l2. 113

,.:»';,415.116

;2,4-\7,080.41 

~.473,lJ45.71

2u,912, 176. 26 r" 750, 224. 34

lO,l26,lXC.fU

1, 829, MIl. 3~

1,11J(;,7gi.6~

Cafifornia.............. ...
 i;j:ii 34 ..~;OO2.33 $125, lU~ W
 DlstrLct 01 Coillm b;~...
 125,iX! 167. (It 7,Jr8.76 l\1ino/.'l .••• 5,322.f>i 181. lOO. 4~
 

Mllryillnd. ...........
 I, :":'-'. 3B JUS. 34 &)it 9(1 :J1,43L 23

Michigap. .............
 UJ'i,63 2,000. Qc, \~j,6~7.00

){issoun, ... .........
 L, 15·1. 21 '4, g,]\' t5 57,131.00


N.... ,orscy.
 6Tl.()2 3,877.1;l RO,50I.86


New York.
 470,17 ~.675.!\2 248 710 4~

01110. .. .......
 1177.15 5,815.20 P""My\vanla·.. ...........
 4,381.10 "",: 22'J, !)(13, ,,'~I" I 1,37o.M\ TlOOIIl•. ... ......... .......
 &'l3. 35 4,498. 17 12,41." 98 Washington. ........ ...
 a43.76 1,95;].12­ 37,271.45 

• • " . 

~----

- Mls"eUalleom. 

§ S~~nt I .

o

places Sol<l by I ~tbor th""I"'", Roof 0 Th""lers, thaD etc., in Leases 01 glirdens. I

I "Ol1re'I~, pt~oos of m:Oes!l l!o::<es or cabnrol-s. Due,., '0 States. • ok.. for ,,"'us&- OIth~ .....tsln t/o.. or sooi8l IDt~m&1 ·Opium _.. """h 10 .. Total (1li1 ~. I " menlo 5 re~lar thooters, p~~~';;t a~~o~: revenue roots or facturlld ooIIootoo S(l\Il'OO'l).

through ToW. {r""tlOll ':'d~1 ;r'lh~ p~i';~o~t charged, dub,ovl!r TotAl.

smok:ing 'w

" tbc''''f, per cent . C /I' 1! cent. IlO lIilllU_ 00",= . . ..1 ceIl!. ofth fr~~cl.· ~:lll~r "for OOCh 8lJy,1O offices• ,~

posoa.. •--""", 

~'lab-v %r;~, price. IOcent.sor fractIon. ' ~tr"-,. ~~

lishlld thoreof. 

_~~~_I'---'·'~:I-'"OO" -=-,.e. '__. . ... -, 

AI"ska.····· _ 'S2366IM ' $3.>8S'! 1-7---­ £t~:ri~ic,:i,i:,,·~·,·.· 5,ZIS;591:i2,'i6;oiii37:::::::::: :·::'::·:::::ii07,9(il.~7 ~J;.m49 5,l1.l,"~~· 1.·~ro.·71;';';,·':ri.·iR ..' ' .•.;.:;,.;,;.,;...•...•. ;~•.,.,;; . lm<I,mO'.l ~" ,68,2U\l..~7 ;991.19 ..... _·_ I'J,Ma.9 1405..&1 &J78908 Sll ::-'i. ..,,~ ... _'0= '0 ,,,., 131;M2,8M.89 Illinois..... 6,llSl,1~1.'J41/,281.3711~& Z1706.7DW'41\85 716'7,0,,:23 Z,006.16 9,IM.!lii..... 6.~S.56 981021 17,8.5-1 CM.16 ~!B,.'l,~ond ~,~,~.",.(II) 7,!l26.QS : '23B.m l\;oo.iSll b'l'OO7.24·H~}~oo·~,~l76,",~~.£ 2.f)11.77 19,54J;5~ 107,&14:71 270, ~2, 007. 7:1 """ - ~,",,~,U .81 _.. 74l5."" ""o~"",' , . ..., ,."",~ 18.32. JO~I01i:.! ~60309 "-~,~71,g:l6.oo Mi'"",,,( 2 2O.'i 650.2Il 188.32 ,,~ ""'!'''''. 2,~J4,1:J9.52 19,647.31... 24;487:06 t.I;13i37 2{ll,~H,l8l.00 N~\V!o(",,'.--- .',."',_" 

, ',,,,,,. ~.7~ 5,;(1 12.2Il 8,191.89 -l"II.39.2J 286,:rn:1)'1 211,~71 2,1143,87';.89 Z,4;!l,05417 32,939.0'2 3~S4S.1O 102.09.... ?""._ .., <Q' ","OM""~"-"" I!i, tOO, ~RlI.

~hi i'o'k~...... 11, 6:JR, m. 05 63. l~& 74 48,049. TO 19, WO. 35 , TI4. 88 1,606, 1m, 1116, G5G, 'lSI. 85 211i, .'In 62 421 fi6& l' ~S() 00 10, mil 74 :!.!" 167 !l4 l07,UQ,8J\l.OI 

Peo~sYi\;';~·jn-.- ',199, GOIHl ~. +Ill. 09 1,2lJ7.33 m12,5/'1:1.7.'i 35-1,477. '~'414 571 4Il7. S211)l 211 r.s ' 196 51 .. ~,845,54D. 713,4". ~7~.::? 7J9,TI2,m.H

T ~,6H,S7&91 ,,~.33 2O.1S 3,7-1.';.25 45,731.5-/ 614702.66 6'286'JM.&-I174s'5\l7·[4 62927 4~,ftl711 111,~~ 192,30I,C"'.\IlI 

W:~.·~ii.-· ,If.:~.m.~ _. ,25H.•::i5i.S4 3,011.!19 L2.";62I.1i3 2;157;~;(I.96 1<4~1:()2 GliS5I" 91,.m~" ""OO',1',P, 336, illS. 0\12- 6Il 

1,ZI.,-l'J1.191·· •• ....• ...... .. ... _ .......: ••1, 96,il5'!.(It 1,31~,ilS.23 1l,00000.W... ..... ... o,~ ..., 21,575:33 6~. :m; 675. 7:1 i:l,~IO, 7!:l.Z1 . , 

,~,.

, , • 
• 

. 

,~ ," ,. §i ,. -~ -' J!J~,g

." "

"

" • 

-

d . !S;1 ~I~ J .-0 sa i!!:!:':: 

,

, , 

• ~i .!'" I I," 

E .J,.!8J.i.~ L

-+ 

,­ • m~~ " e 8Is:ti:li3 -~ • 
100 .REPORT 0];' COMMJSSIQNER 0:1<' INTERNAL REVJo~NUE.

30, 4.-SUMMAUY 01' INTF-RNAI,-REV)o;l'UE RECEIPTS; YEARS ENllEIJ JUNF, T.\lII.Jo: I!l21 .o\~D H122; lIY COLI.ECTION DlSl'RlCl'S-Coutlll1.Jed. 

Pcr ccnL I.OO"tiOll 01 ,·ollec!.ors' 11m 0' llistrlo'.l. off,c"s. "" dl>Cl'OO5c. 

S:W: 476,(l5.l.09 114,319,857.28 Jacksonville, :Fla. Florida . Georg~ . AtlanLa Ga . ,m,77o.85 20,988, 706. 60 " 15, 515, 00.1. 03 

" Hawall.•..•.. Hnnoluju, Hawaii.. . 20, 680, ID3. 23 " 4, 617, 761.92 ·2,111,891.01 Boise, Idaho . Idaho•.........
 Chicago, s.;; g26. 71 245,880,134.57 1st ilL . Illinois . 8pringfield, IlL.:. 35, &I", oos. 04 24 452 ~16 '" SIb Illinois .. 53; 032; 39(1. 5,'1 

3 ,745,74,;.119 Indiana . Indianapoli', Ind. 7~ 158, 446. ~O "'

23,1].58,789.19 Iowa......•...... "' Kansas...••...........
 ~~ghw~eI!:ris~:: 38,639,551.6!! 30,379, 62l. 00

"'

Loui'l,iUe, Ky 50,696, 26\1. &I 33, 122, 196. 21 Kentucky . ..... " New Orleans, La.. _ 40. 121, Q96. 58 2:l, 753, 957. 00 Loulsbwa . ., 14, 8(ll, 208. ff/ 

Maryl8Itd . Maine AUgU5ts, M~ . 18,038,&4.00 . Ill, 206, 513. S3 63, 82ti, 622. 72 llaltimore. Md . 2!",o, S65, 213. 85 169. 813, 493. 51 '" 35 Massachnsetts Boston. M""•..... . Detroit-/-.Mich . . ~198,01~.80 182, Ioz, 21),.>' 01 W 1st !lIl'hij;(I.Il .••• Grand l~a'Pids, Mich. . 7/00, 23.>' III 19,771,979,49 V .fthMichlglW . 46,253, 942- 88 Minnesota St. Po.ul, Minn. ,722,157. SO . 8,996,(;71.95 4,640,4\l7.W MississippL... Jac.k:son} Miss.. . 00, 658, 133. 35 63,816,522.41 1st Missouci St. LOUIS, Mo.. . 35,475.533.25 23, 639, 860. 69 '" Montana . 6th Missouri K8It8a8 City, Mo. . Helena, Mont. 5,446, .'Ilki.!i2 3,432,162-06 . " 

Omalm,Nebr . 23, 6S3, 008. 72 15, 261. 300. 75 "

M Nebraska...•.... Reno,Ne 1,207,&12.91 &37,5-16.89 Nevada _. v . 10,321,265.91 5, 900, \l99. 22 Now Hampshire..... PortsmOUlh, N..H . "' Ist New Jersey.. Camden, N. J. . ... .. 28,752,918.16 2~ 244, 233. a6 " 5th Kew lorsey.. Newark,N.J..........• 1I4. 1>58, 718. 59
 85,905,105.65

"

1,774.171.85 1,230,700. 50 NewMuwo . tfr~ltu~Ne.'-f'.~~:'::' 95,624,1I8.53 69, 790, 3Q8. 24 V 1st New York . "' 587,442,366.07 2dNewYork New "1or,k N.,x . s;;9, 851, 70.>' 63 . J 

" 14.thNewYerk.. Altmny,.N. Y . 61, lit, 993. 00 47, 149,-fI.5'L89

"

24,616,757.67
 

28th New York..
 

Syrncus~,.N. Y . 36.988, 319. 88 21st New York . Buffalo,.N. Y . 71,893,607.10 50.774, 2Q1. ff/ , 124, BOO, 499. 06 122, 413, 329. 34 Nortb Carolina . Raleigh, N. C . 

"

3, (}l3, 905.73 1,911, 739. 38 North Dakota Fargo, N. ·Dak . . 

" Cincinnati, Ohle . 77,547,445.20 622, 6ZL 6\1 "' IstOhio . ,,621,179.08
 

11th Ohio..... . .
 

Toledo, Ohio . 89, 870, 208. 74 10th Ohio . 2Q. 702, .~29. 70
 

13th OhIo...•................• Clevel8Itd, Ohio .
 CoIumous. Ohio . 26,899,619.37

89,355.347.49 

Oldal!oma, Okla.. 1~&:iI,260.14 " 

,569, &13. 12 18, 40'2, ~52. 57 "' 

Portilu1d.. Oreg..... 28,1:>5, 975.16 18,792, 189. 26 " 189,0;"~715.49 ~'J

?s~i::ii~::·:::::::::::: Philadelphia, Pa.. 26,;'72? 367. 7~ " 

29, 83 ,6,H. 91 23,6,,414.38 12tb Pennsylvania . Scraoton, Pa...•..
 

Z1dPennsy!van!a , •......
 Pittshurgh,I'a... 193,495,077.74 12!> ow, g12. 71 " 

42, 259. !ltl4. 81 35,74j ,06. 98 Rhodelsl:l.l1d. Providence R. 1.

28, 610, 623. 37 11,44,385.27 South Carotin!> . Columbia,S. C.... " 

Aherdeon, S. Dak: 5, 049;101. 71 2, 565, 444. 05 '" SouLhDakota. . 34, 3Il9, 120. 71 21,71», 676. 93 Tennessee. . ~~hvill~.Tcnn ."" 

35, 586, 495. 64 27,859,142.37. 1St Texas•.... ·.· . 42, 639. 778. 4\l 24, 488, 1i33. 36 " 2d T "as.•........•··..·
 ji6::ijiaiJ . 10, 574, 849,13 5.130,487.26 " Utah · .. ······ 

" ,Vt . 6, 358, 196. I}J 4, 157. 296. 23 " 

61,854,341.11 46, 595, 648. 69 

:>5, 815, 14()' 71 I 23, 875,D14.Z9 Va....•....• 

~~"5i~:::::::::::::::::::: Tacoma, '""'"'h .

WestVlTginla ParkersburllLW. Va . 41,87s,m.96 33.452, 437. 59 " . 32 74, 309, 939. 20 50.488.600.16
 

W:\:OIllIng.•...... -'..
 ...Yi""onsin ' . 11iIwaukeed\·is ' ••.....•. ",~2 Cheyenne, ..·yo . 3,250,361.11 1°79.558.17

M811lla, 945, 859;66 ~57, 430.29 Philippinli P. I: . i:llands. '. 31),.~1 ~,595, 000, 765. 74 3, 197, ,151. 003. 00 TotaL .
 Internal rO"enue eollreled
 356. Zlf~ 2L ........•.......
 through custom. o1ILces'. 

4, 595,357, 001. ~51' 3,197, 451. 0&1. 00 I3(l~2 Gl'lllldtoIIlL . 

I Includes 114,395.31 income tax On Al""ka rnilr<:ll"ds (""t oj Jul.r 1~, lUli). .. 'In addiLiQll ~o Lhis amount repnrled by tho Urnted SI.Mes m'ernn!·ravenue stamp agent, oollediws Irom <ale 01 st"mps allb,ed j,01JTodncts from U,e Philippine Island. arc Included as follows; 1st Cnlllomill, 

II 1li>1.!l5; 6th California, ,u.n; liawllii, ~.92; :llld 1st 1IIInois 145.47. . i The;;e r""eipls [or lWt amountiu~ in 54iI5,55(l.4.1ue IncJudld In Lhe total.l hy districtB, while for 1921 

thcy are shown In I,ol·al for the United Slate:! ool:r. ' • The figur'" eoncerning internal·revenue lecelpts 88 gtyen in t~;. stntemen! differ from sucb figur"" <$>'ried In other 1'r=ury s'aj,ements shOWIng l.he financial eand,t1<,n 01 Lhe Government, b"""use Lhe 

former rapresent ccllecLian. "1 inl.ernal·rO,,"O'.'6 oilleers t.hroughou1 the eouol.'}'•.ltlclu<.1.ing dep""iL. h:r 

\><lO,m...,Lers of !llllountB rree",<d Irom .ale or: lnLerum·",,",,"ue sl-amps LWd depO",Ls of 1llt~.rni1l rOYCIllle 

cclleclOd 1hrollj!h eusl.QllIS ollle"., while tlIe lIlLter rapr"""nL tl'e de:pu<it.< e( Lh""e ecllrel,ians in tlLa TrM.'lur:r or de(>",i""';"" durln~ tho fi."aI year conwmcd. I.he dm"r"nc", being due to tho l",,~ that soUle oftho "clloclIanslll the laLter part oIthe ll,!""l Y""" c!'n n<>t bn depco;;!I.ed. or "ra lloL rq){1rted ~~ tho Trenmry ... depu<iLoo unlll oCl", June M, Ulns eo:rrymg ,hem Llltothe foLlowing fu<::ol l'caI"'" r~11l thesto.l.<lIncnl8show!ng 

Lbe condltlen oI1he Trel\.'lnry. , _ '.' 

., , 

.REPORT OF COMMISSIONER 01" INTERSAL ·REYENUE. 101 

TA.nLJ: 5 .....:.SUMMARY OF INTERNAL-REVE~uJ: RHCUPTS, Yt;AR ESCDED .Tv",-" 30, 

1922, BY Sl'A'fES. 

s"..~"-' Income and proll

la". 

tsl ' ~li,eelhl1Mtl8

taxe,. Total. 

.,. 

Alabama. 

A""'ks .•. Arizona . Arkansas . California . Colorado .. Connectiout .. Delaware . Distrlot of Columbia. 

Florida. 

Goorgia. 

Ha"1ili.. Idaho . Illinois . Indiana. 

I~wa . Kan8a8 . Kentucky: . I..oui,iann. 

Mainc...... . . MtIry!nnd.

Mai;sachu,etts. 

"llichigan . ~fillnes"ta . ~nssissi{lpi. .. MlssouTl.••... Montana......... . .... Nebraska . Nevada •......... New lIampshire.. New Jerscy . New Mexi"" . New,York . North Carolina.. . ..... North Dakota .. Ohio . Oklahoma.•.... Oregon....•... l'enns)'-hanla . Rhode Island . Seuth Carolina . South Dakotu. 

Tenn""""e . TeXllS ....•..... Utah ...•..•..... Vermont. . Virginia . 

W""hin~ton . West Vfrginia •. Wisconsin••.•... Wvomiug . PlulippineIslaIlCI< 

I~, 00Il, 9/ll. G 173,7,,7.1

1,427,J7[>.« • 5,336, 259. 5

9'l, 2.~1, II:>- 8

H,M.'i,lI32

21,24.~,12S-4

3, 1l86, SOIl. &

10, 521, 2fiJ. O ~~:l;J 002.2

14; 27D;O.JU

H, (;;)2, bOO. 9

1,372,658.2

1;{l,t>;l;l,97:t8

:lQ, i15, 323. 4

JI,0i0.7~2.B8

22,242, 152. D

16, 2SIi. m 7 15,477,826.5

10,959. 000. S

2'J,0"70, 2J511.! 1,10, 1M, m 0 liZ '/58 181 &

3O;m;S'2in

3, 4o.~, 26Z, 0 ~,OJ5,012. 6 2,=,3.11.7

9,Z15,!>SI.5

5&l,lI'l3.4

4,311,758.0

6',76(i,m7.1>

81l, ;1-15. 8

527,605,268

'23,179,5.'">\1.8

I, IGiI,lil'ii, 8

128, WS, 272. 5

H.216,i>l9.

H,934,1I97.1

2~5, 798,087.!l 199:699;on: 002 IX! ;l(j 

79 1,643,61.1,8

H,1i4,092,5

3~, 978, 009. 9

2,971,~'11I.

~,\I'il:0106.

18,57,,3&1.5

1S,73.:1,r.:lo.0

27,961,834.1

36, 879, 538. 9

I,&l7,B97.

. 75 

.J 

1 

2 

7 

2 

1

7 

8 

Ill 

1 

1 

4 

6 

5 

0 

3 

6 

. 75 

1 

3 

1 

H 

8 

2 

3 

1 

2 

01

08

1 

9 

1 

m 

[

5 

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I 

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I 

I 

8 

.'i 

5 

t

5 

) 

12,454,200.10 

00,444. 00 i13,859.52 

1.642.7",,56 

39,401,742.04 

5,4J1.017.93 . 22, 979, 517.53 

1,90'2,457.34 

7,333,400.12 

5,886,255.07 

6, 7l8,G56. 78 832,472.06 

739,232. 79 00,698,593. 92 22,317. 07G. 08' 

'6,61; 026. 31 

8. 131. 469. 68 16 836,202. 43 

1,216,131.32 

3,814,26.5.22 

16,001,667.66 

39,633,201.46 

89,616, (X)2. S6' 

15,955, 1H. 17 1,235,235.49 

32,421,475.49 

1,129,830.32 

6,045,&17.09 

273.522:94 1,598,240.32 

39,383,311.18 

419, 104. 6~

252, ff/7, 508. 69 

99,233,769.53 7~8,052. 55 

63,403, W7. 65 4,125,903.43 

3,857,192.08 

90,9011,954. 76 15,751,583.62 

1,748,343.48 

. 921,830.22 

7,620,584.42 

17,300,665.81 

2,159,096.25 

1,160,100.15 

2S,D18,268.18 

4,877,15I,&! 

5,400,603.44 

13,609,067.25 

53l, 66I. 15 

457,430.29 

SIl,4M,IIlO.76 

264.,232. 02 

2,141,234.112 

6,979,045.06 

131,652,855.89 

19,956,600.68 

00,:224,&1[>.95

,5 ssg,:!66. 17 

11,854,686.16 

14,319,857.28 

20, 9&!, 706. 60 

15,515,003.03 

2, 111, 891. 01 

270.332,567.73 

53,032,300. 55 

23,658,7&9. 19 30,379,621.&1 

'33,122,196.21 

22,753,957.00 

14,804,208.07 

45,971,936. 56 100, 813, 493. 51 

.201,874,134. 00 46,253,00. S8 

.,i.640,497.oo 

~"MJ6,4S8.IO

. '3.432, 162. 06 

15,26!>~OO.75

S3"M6.89 

5,909, 1l99. 22 

.. .l·~i:M&;~~

. 779,772,777.41 

122,413,329.34 

1,1111,739.38 

J92,301,679.00 

18,40'2,452. 57 18, 792, 189. 26 

336, 70s, 042. 58 

35,743,706.98 

11 447 385 Zl 

2;5G5;~OS

21,794,676.\13 

'52,347.675. 73 ·5,130,487.26 

4,157,2Il6.23 

46,595,648. GIl 23,610,7~2.Zl

33,452,437.59 

5O,481l,600.16 

• 2, O'ro. 558. 17. 

457,430.29 

Total .. 2,QiJ6, 018,464. 85 1;110,.>32,618.15 3,197,4.)1,083.00 

1 Maryland aud the Djs(ric~ o[ Columbia comprise the dislricl of Maryland, and Wa.'lhIngtou and lbil 

Territory oI .Alaska' Lbe di'ltrict of Washi.llgLWI.. . 
~~~2;?~£
 ~~=~i~~
 ,"ii'~::'"<;;'=> "~ .. :lP.tl!;· 

, 0;; a~ g-.'S'0 [0 ... __.. ", 

~"~!=~: : ,~,< , , l'" ll'50: : : : ,; ~: ' ,

, .:l :;l:

:t:" 

'f , ~.

, , 0' 

, o· 

[ 

0

. , 

, 

.'§' , •

." .' .~ ­ r:~ ,:D p ;:;
 

~~~t8>j

• , , · _. .~ Ii ." ~.

~. ~~;i:

iS~~: • 8: • . 

, • I' 00 

• II J!i .:t l, 

1''''+ .ri I:!;' .... S ~~~~~,1,~ 0 "",fl Si~~8:E:j • '" 

"

:,' -~ " > " 

0 

, , 

•	 ; 0 :. ' " ,

" Q~	 > 

;,

0 g :.'	 0 

~~~g ---------~----------~----- ~~- "	 ~~~~~~?~F~~?~~9~~P?~9~ftF~$~99~~ <, ~s~t~~~.~~~~~E.~.~~.~.~~..""~.~~§ , w" 

" 

"

" 

0 ,~l ~~~~~~~~~-~~·~~~~~~~~*~~i~~~;~~~~ " ffi ~~~~~~8tS~~~~5~~~~8~~B6~~~~~~~8

0 I 

I 

•

•

" 0 

,

" 	 J" 

z .~	 "'

> 

"

.~

, •

• , '"

,

"

, " , " " • ".	 .~ " 

-- ~-- -- - -~-- - - --- --

.- - ------ - .--------­
-- -

--

TAIlI,E 10.- NUMBER OP EACH CLA6l:! OF SPECU.L TA:l:PAYEUS, FiSCAL YEAR ENDED JUNE 30,1922, BY COLLP,CTION DISTRICTS.' 

Tobocco, monuloo­ mrcrs. 

Mlllt. 

LIquors. 

8plrll•. 

1i 

" 

Dl!trletll. 

Oleomarglll'lnn. Butlor. H

-,----,----I----T7""C-I''. 

Colored. Ullcolored. Adultemled. E 

i -O"! .1.' I~~I__:_-;--I'__,__,cc_I~!, it . • -',; 1'1 -,,; .a,; -f ~. -.; ~,,; <> ·t'= '5 gl.,; to".~ l:l ",," .. 11l:l .... "::;~ .. IHl "i::l f ... " ] -ll:n ., ] °5 :] "'ij "'ij ]3:]:g'i! ~M ~~ j j .... 1>:'" ;:'" ::. ... ~." ~." '~'" ;'" ... 1':"" ~'" :::l u u 1-"-+-'-+----'---F'--f-'--f--Ic­ --1------- AlabIllM...........
 

AlMn..............


An

Ar::O-w ::::::::::................
 

15tCilllrornla...............
 

~~~~~~~ :::::::::::.:...........
 

COllllreticllt................ I
 

~~~~r~:.~~~~l~ :::::: .::::::::: 

F1orld1l...................
 

Georgia....................
 I:'bTJI......................
 

3
 

'Ii' · 

857
 

268
 

16~
 ,
 

16
 

let
 

lsll&nOl5········· .. ·········.. ····.. · "'14' "j'wr 

~~~~~~~~~:::::::::..........
 K&n~.............
 

~e::lt;;~"i:::::·············

Malnj'..(i........
 

M~~1L~ii"::::::::::·: l.t Mlchll!lln.............
 

'th Mlchlgrm.............
 Minnesota.............
 

Ml~"mpp1 ...·...........
 

~:~~l=':t:::::::::::::.~:_.

llontlma _ Kcbt'ub. .•..........................
 Kevnda......................
 

KewHamp'hlrc ••.•. -..-.-...........
 lstNC\'I'Jcney........................
 

" ....i"
 

I
 

2
 

.....
 

1
 

'j 

m 5
 

6tbKewJmcy.....

Kcw)le;dco........
 

~:N!:;-foa:::::

~i;~R':,;"roo;::::::.. 28thNowYork.........
 

Kerth Carollnll......
 

North lJakota.........
 I~t Uhlo................
 

loth Oblo. .•.•••. •.......
 11th OhIo...............
 

18thOhlo...........
 

OkIMolllll..........
 

~r-'f,~yi,ama...

12thPCIlD5yh-anla.. 

m:~~is~~a....

South Carollim... 

South Dako!.ll.. 

M7 . .......•.•.... 

····,f l,~;

. 1 m
 

232
 

8
 

121
 

:11
 

~.,

2M , 

1,2~~ 193
 

8
 

2
 

I> ,l
 

S	 2 16 t.OO .
 .....•	 • •.. 31 2 •.•..••.•
 1····2	 722 6
 T 5
 

21...... •..... 1 ,~
 

g '''28' 8' 1 ~.. 3
 

54 ....••. I ::::::. 

2 ..	 I ii
 

4 ..... ....•. •.....
 1 .......•.•.• 2 1.
 - ···T·.. ·"-..... . G8 ::::~: :::::: :::::{::~: "'1:: '2 i :::::: :::::: 3 .. 38
 

3	 ~.. 2 'i2' 

17: I. ''''2" ::: ...­

"275' ·....27-!--··..-...... 4 t.12
 

1,033' 33 9 :::::. 2 I 8
 

36 12 . 1
 

47 2 ...•. ...••.
 aSI 11 2. 2 ..••••
 6 1
 

· ....1f· 1 ....j' "''2" t 'j' 1~ 245 7 _ -..... .•.••••
 6 6 .•••.. ..•... 4 so
 

2
 

28.. . _-. 114 6 , 

16 731	 72 · ..2
 

1U 2.716 :::1:::::: .~~i 5 
 

:~ :;'fl~ ·z· j" 100 4 J1
 

22 f,(lQ _. 27' 23
 

I~ 	 ] ,.. 1
 il2 1,0.<0 ......•. "". ,,"1 

22 MI .............0/ 2
 "3' IJ .•.•.. .i
 

6S 8,&77 •••••• •••.•• . 1215 .'''g' 1&S
 

I~ ~:~ . ~.,~ 28· ~,t;g 5 1~

~~ 'IH6 M i' {i.1 

}~ I : I~ "3' ·· ..iil 

G2 a;148	 I 43;; 1~ :~
 ~l 6,IHl	 :JQl; 32
 

70 3,112	 2" rn ····3 (;3 

73 3,7'08 

13 lSi	 1
 "23 ~:: .... j. 
 2'34
 " 1I2 2,137	 51 " 

I 61 -...	 ri ·.."2
 

18 II:ill 25 2,38ll ..• 91 6
 

2:2 2 2 9 I
 ' .. __ 3
 

2~ :::::: 5 · .. ·2·
 

2J :::::: :::::: '''T :::::: :::::: 2() .••••• •••••. •••••. 6...... •••• 4	 . 2 6
 •••.•. ••. .. ...•..
 17	 3
 

3 .. . •••.. . ••••. .•.. 3 . •.... ••••••
 4
 

9 ::::::::::::::::::: ..·T:::::::::::: 

2 .•.. ...••• ..•.•• •••.. 5 93


J 7· Ii· ''''1' ····5· ~. :::::: :::::: 3 ...•...•.•.............•.......••......
 

..··2· 2· :::::: 5· :::::: '''T 

9 •.••• .. ..•• ..•••. •••••• 1 ..•... .....• ....•. 

2'0 3,6$0 ..	 :1M 

8 12	 5
 H 2'k~ --- "''2" ~n .,

" g~ :::::: • ~I ',IG5 3M
 

6 16Q 40
 

13 ~72 -.. .•.... ••. lR
 .......•....
 20 3,l:IS 203 33
 

27 3, m 158 lQ
 23 2,2~4	 78 3
 ro ',ern	 368 3 50
 

2:l 1,350 ...•.• •••.•. 37 12
 :J ~,~ .. I,:' 211M 

8 'lISt ::::::::::: ... 100 20
 

2,~ :::::: :::::: 
 II 144 '.. .•.••. ..• ..• 11 I
 

16 4."0 .. 'l6 t
 

,1.",1; !,III j:~
 Wyoming , ------ ·F"',c-,~'=..+"'":::f.::;+::=.+'':::F:::Ic:;:::f·c··~..:'·:':·,,·:::1··· I 128 .	 f::-:='''+':=::'f::-;::;'


Total.......... 31 14,:ri4 l,lH9 11-11 31 42 :I.'l !Ill :131 819 1,931 137,013 ...1. S 12 13,52.'1 210 2,1IlG
 

I ComblDoAlBsts \11th l\ ash1IIgton Co ob!.lllrl .pO':'tlIl lupaycf$ far WllSlJln,gtall dl~lrleL, and Dubict ofCCllumbll ,,-U.b Maryllwd lor Maryland dlstrlct. All oIher tIgoras relate 

L.odlstrlc:l.!, 

o 

on 

--. - -	 -------­
• • 

----

-- - -

--------

TABLE 1O.-NuMBEIl. 01' EACH CLASS 01' SPECIAL TAXPAYERS, FISCA't YEAn E:WED JUlo:E 30, 1922, BY COLLIlCTION DtSTJUCTs--Continued. 

llroker. Proprietors 01- Qpium, oo::a \<'(l.vlIS,etc. 

!; I ~':l gE It . I ~. ! ~~- ,.; 1 '2 

D~lrlt\. l~ !i ~~ ~~]~. I .~ ~i ~~ HI ~'u [ ~. U 15 1i.1I ,,~'";~ ] .. ,E;.; i"'.:§ oS i ~~ OIu 

-" l"; 01 I' "':eo '" "" '" Ii: -, "I _.-: .. 0-2 '~:;::l ..,;~. ~.s8 .. Z' -01:", .",~ "" c:.£ ",' 1:1::'" il -0 E... ",0 .. 

~~ .0. t-o .~uJ ~~:;> ~~:s ~-" a~] ] ~~~ 0'1 

i1i ' 12 :..0 t u 0 i;:l ~.= '" P-< >< 5""".. ... A f---.-. f-- , .. -.'-'-'-.~.~F~I-~·--," ~-'-'­

Alabama .... 138 :J.'> lS 186 4 +I 1.2511 4 2775 1I7 Ala.ska ...•.•• ••••• ........... 3 ~< I 2(\2 ....•. '51 .15 .....
 ·····S2· , .,.

"

, Arioona .. 11 II ~l"1 .. ··2· I':l 1,,\22 ······7· 514 . Arlmnsas . 2()... '29~ 2 1(6 ~m 13 ~109 10 , 1st GalHornla . 1,151 '" 1()1 83 "'i~' LI6 I~l 2,658 41 '5' 3;511 336 , " 6th CS1Ifomia .. 1,325 5~ 5 :l.5 415 2 I~I 1,470 27 7 ~,037 230 Colorado . 31 ... 1 3'11 3 ~l 1,225 Hl 2,187 9 ,

• " , "' Connedicut . m 47 2:!3 3 7~ 1,304 13 '''6' 2,3m 1,273 DIsl·rlM olC<)lllmhia ''" 

, "' J)~18"'8r~.

....... 3 1 71 .3 lG 900 • 3, 9117 335
 " '"M 5 I 1 66 4 21 732 7 1 .487 ISO , , Florl~a. ~, ,

" Goory:i~ .. ,,. ~t 1~ I~ ~~ I~ 1,~~ 15 .. ::~ U~ 1,~~ HawaiI.. 36 " 9 g5 42 438 .2 I,C& 10 " "' ldaho . " 5 153 2 ~,~ 4,16 8 G7826 

•. htlllinoli. 1.769 "
 " 85 25 'j5' 1,333 7 In 3,f.,j3 4 5 6,O2'~ 1,2,~~ no " I'th lIIinoi•... 'M 25 ...... ••.••• 1,130 2 13 2,044 16.... 3;320 ou 

Imli.no., . '00 36 6 .••••• 688 8 4:\1 3,2(1) 27 6,21'(1 247 " lowo . 31 Il7G 8 431 2,IlM 35, j. 3,049 825 '" Kan.Bs .. ,. '"'00 Kentucky "" . H'::i~: ::::~: 1. m!:r~ 'IL::::: ~;~g ~g "'1 '" L<Jl1j,;onn •• ~, " Maioe . '" m "' 

M.rylnon . 3b J i~ m ; ti s.i6g II :::::: u~ ~;~n 1~ u Mrwoeh'"elts. 1,637 '" 1st ~!tchJglln . W, l~~ 4~ ~~ ~~ ....:. ~~ 1~:m n Ii g:~ t;;,J " 4th Michi~aLl. 1~ 315.. •.. H13 1,2.'.0 15 ....•. 2.4~ '" 6 o MltuteOOln . M' " U 4 10 717 G 132 2,~1l5 U 2,M~ f,(;.j 14 

!(i"j"ippi... eo 2 3 17~ ,76 IN 5 1.6rti 64 2 1~ M1SONll1 ... 351 39 2 5 ~98 '.j' 185 3,07~ 2-l 2,~79 470 47 " 

6th m",owi. ,~ " 03 2' 003 3 104 2,1!li 21 1 2,079 75 19 

Montn"n, . "' 

Nabrnslm . ~1 ..... 200 28 .......; 2 1.011 ,I~ 4
 " " Nevada........• ' ..
 "' 4 :::::: a~g i 4O~ 4'm .... l~. :.:::: 2'r~ "1 ...~~. ",

"

" 

New lIampsWre... 1m , ;',:) OW , ~,~ , H 1,1,;7 '00 323 ',~ sl New Jersey. 166 l~~ I n

• ;i:lfJ 1,327 W 1,779 21 .~'" 1, 210 14,516 ; "" I ,\9 ...., .... , , , '", H 4,3.2 I, :no n 1,252 2, :n4 29,44~,

thNewJorsoy.. <7'1, 3% 5,2tR H' , " "'

,

, , , .... NC'" Me.~ioo ..... ,';3S ..... M" ... ... ISB ~, 3,~N

,siNew York ... ... U,lill;' 10~ .. 

"

, , 4,; H U 3,057 1,198 , 32,177 'M , "

" 1,433 

,

., ],771 "4;A2.5· '''' 1';1 4'/; ,., '"' .. ,

; 

" 

New York, .... 25.2:17 3.7t17 Z6!1 7,264 1,294 135 ,~ 48,= ,'"4th New york ....... 5,321 , , 370 , U ,$ 2; 31\1 ~,~

, 

"

" 4,031 '" H 5,M3 2,004 , ',~
 '00

, ,." 2, 1J35 31'f1 1,001 2ll,4J<l " ...... ,, .m ,

, '" 00

, 4,484 H '''T, , 15tNo... Yorir ........
 :1.O7.~ 2,1l73 ".

W 

thNewYork ....... 6.73. " 1,523 1,~2J t-l,'(, 2, [>7\1 2~, 770 , 5.0& , , H

,

"
 . 376 

, ~,

, 1~; 7J9 2,573 2,l)JB 15,69t ,.liO 

',M 

'", Norlh Cat()Jjns ..•.... 5.0'3 3,020 c,' '" " .....• , 315 

" 8,112 " .. , 'j" .. , North DilIwta ........
 ~. 7o~

H

, ... , ,~

00' I, il('(, 

,

.t Ohio... ,~ 138 H ',M M 15,337 ...........
 1,'H. ..... ',m ''" m '" , '"' -1,477 

, 

,

mil OWo. , .. ........ 4,005 ... , .... .~ 362 I. 362 13,821

'" " , ',~ ". " '" 

m
 

w, I 2 I~ 10,688 Ith Ohio. ... ....... , .. ..... J on M ' l.1 m 
 

',m 

,

H, m. M"' ,. "" , '" 00' " ····2

'"

" ~th Ohio. ':i' '.j' on 3,214 '.3;217 ~, R, 4:001 :16,313 ',m , n, ml &11 . 2,190 15,120 '" "'ill 

, '"" 

"~7 , m" 2,749 ',~ " '" , J,63S 

, , , 03 '"

on

.. oklahOIDll. ... ........ 4,397
 . ,-­ 2,853

o 2,971 151 259 I, J,'J.'J 11,290 ,sl re~on

ennsylvania .......... ..... 

..
 i,763 W fi87 

•., W1 7, Si3R , 4,244 2, 1~1 7,074 3,141 41,W2 " '"' , U "., " ~,~

n 

, 10,381 zth Penru;~lvania..•. 2,637 00 '"n .. , ... ..... ...... 1,199 '".. ..... 1,9jl '" '" PennS}' Yanla..... 8,160 M ...... 3, i12 B l,1601 4,613

•

, ... "'., 700 • 3,~ M " ""'" ',00>'" ~,"" 105 1,~lZ 1,182 '" " :\1~ 0,'" ,,00> 103 W • .... 1,318 1,508 9,724 outh CarolJna .......
 "

, 

"

, 305 , "

,

•

Rhode

uth Dakota

Island.....•.•.

...••... 

1,821

2,731 

,.'" ...... .... '",

, ,, '"

m 

..··2· 

,

, '"'..

M M ......

, '"

,

; "

.. 

w 

.. 

m

., ,.

'"' '00 6,632

, ....., 2,2!lJ '''si 797 3,(,09 00' 14,402 '"ennessea ............ 3,749 'w• .... no 00' ""
 ,~ ;; , 1~~ U'" ...... ~, 3~1 107 , 1.-I'i7 3.1j82 17,744 5t Texas............. ',m , ~. , M' '"' , "'
 , l, 22,~ 1,330 15,7::.3

u 

d

tah

Tel<Sll .... .. 

.............

., ... ..... ',", 

4,577 ,~ .." .... .. ....

.... "" 

~,

, •., 'W .~

, ...... ",."" ... ·.j3i-

.. , "'ID 

'" 

3,698 '"
 13·~ ~, n I'ill H' 4,776

7,213 "

, H 137 , ..

"

, W,r, 2,,100 , vermont. . .... ...... 1,233 

".. 0",. ,~

B' "" 

" 

virginia ...... ,~ 0< ~,O88 ',,," 1,459 ...... 4,688 ~" ID ~, Jf,7 ....j. 2,136 00' ,

• '00 ill ~,~ "' 

.. '"' 

'Il,Wn!1ton.. ....... 10 419 " .." .' ~. \133 "
 , ~~ ~,1,,1 17,813

, w\lSt Vi~lti"ill ... .... 4,333 '" 89 

•

1~ .. .., m " M 

:: " "

U , 3,350 '00 

, 

',"" "" 

8,558 6n I',Z 2,~7 2,414 , '" ~, 82,003 ',m 

wlscOllSln.........
 ',,,"

"• " 4,~ '00

v~'j'OIDlng ........... 1,052 6,9 00 ',", '" • W '" " , 3 J71 3,3 '" I~ ...... "•


'w "' ,ro 173,363 45,182 47,258 153,ll\l2 34,~ 1,1I;Q,8-lll TotaL .. .......
 336,089 215 I 7,6~1 H24" l,dl5 21,73312:553 """9211730 >'" l-;;zi .. , 

•

•

"

0 

" 

"

0 

" C 

0 

m"

0

•

" 

0

"

" ",'

.' 

" 

•

"

•

d 

" . ... .., - ,. 

- ----,-----=- ------ .,.-=--- ----=-=------ ~---- --­

0
00 

TUlLE n,-TOBACCO FACTORiES OPEIlATED ...RD LEAF TOllACCO AND OTlUIR MATIlRlAUl USElJ IN MANtrrAc:TI1R1NQ TOBACCO. CALEND"-n YEAR f-' 

1921, BY COL.LIlCT[QN DISTIHCTS A:-fn BY EiTATf,S. o 

N\Ullbcr or I""tnrl<l:l. ilia,ort.al' mon in manur""lutlng lawco. 

],~ C"UI<lnlia _..... 6th CalirornIB.. 

Total CalHomlo... 

Colorado . Connecticut. 

InlIBware_ . F1orida.••..... 

Goor~" . Idaho •.....•.... 

1st Illinois...•.. 8th Illinois. . . .. .. _ . 

Total Illinois 

IndlBna. .. . __ .
 lowa....•............
 Kano , .
 K6Dt.lIcky. ••... . .
 L",,;"i!lll8 •••.
 

MaryIBnd.....
 Mll55llebuEllllls
 

~~~~-------

bt}fi.,ouri.. . .. 1 W I 'I I 5,~15,,;R2 2,\[,3I)."ro I ~~'~'.~.,,} 153'~,.1 ...·'.~.·."" ... 10,804,40-1 6,346,5~2, :1,2'J'\,302 .\2,564.49:,

6th MissaurL. '1 ' " ' __'__~c"'c"~"C' F,"cc~ _~~.•,C"~·-1--~~·c::·.:cCCCCcc+CCccCCc"I~~~~"~I~~~~'+~..c'~'·Cm::::.

TalsIMissourL.. _... !~ "_I__'!.. 30 15,318,273 2",5.10,210 &00,636 ... 1'>l,GG, I :::'W....'.'"... .'.".'."'.'M...' •..".." •. '.~.•....3,226,,'IM r,2,Ofn,297

M:::sn:a:: 19 I---~----: ~i .:::::::::: 200 ~;~.il ~;g~~

::::'~~" I:I : : ~~;:.,~~C,~.~.~";~·,;·C.."·C·"·C·~;F~=;,.~,~;~~, f~C'"'~' ~"~I'; ~.'C'~'"'C""'C't~C'~'·"·C.."·.,;·~·C·~.. .."·C·,;·~'~"C'~' ~j~-"C.~,~::~ 5t.hNewJerney._._ I 3:J 11 6 38 7,l&'J,U76 "ii;214;897' 4,333,s;;o 180,J.c.;g 1'7, 181,974" :i:23z;i41i' "5:417,133 "i:W9,2',] 39,1l'I8,894 

New~rcxIco Tolal New Jerse)' _. -. 36 21=0'1 ---,,----,I 1 ::~'~"I::":'~O:''~«~':I::':':~:':'~~'t::':''~'~"j~;';' 480 ,i ::':OO:'~"'~':I::':' _I :":':''~'~'t::':.":":':'":1::':':':":':":':1::':' '._.. _.. _.. W:':.":':':I::·'":·:O~.~';";' _._ 480

1st New York... -------;:;11= 10 14 (7 21,337 210 64, 547 ' ~80 980 _. .•.. . . 8i 60( 

2d New York 201 38 SO we 4, ~I~,' l~ 4(4,93" It>t,58O 1, 518 19~, W3 14,974 88,8G8 1,477,600 7,~~~: ~~ 14thNewYork....... ~,; 0 4 37 voo "'"' 11,860 81,539 30,[,58 9,431 91,988 46,023 ""'-',""~

2IstNowYork ._. T~ 1l 11 7~ ~~OOI 3,008 733,094 57 (6,755 M2 U,41~ 12,305 1,216,1i6 

28th New Total york........... Now Y~rk.. . ... '.1.- ~~_'.~. 56 7~7 3 II 6~ :::~.~':I:~~'~"~'~'"~I:·: ~~ 5, ,'iOB,616 ..~·;460,013 ..~·~..~·:·I ~:'~OO;·j·;"~.~~'~';"~'~I::~u~·~,'~';':I:;~';"j"';j:~~·t.~OO<~I::~'~'~. 2,10'1,175 6,130 392,217 38,841 289,274 1,548,193 '~OO~I~~·~"~';OO;' 1 10,347,(59

NorthCaroU"". ~"~~. TJ,418,TJ9 5,279,329 7,92l,340 2,651,651 352,459 8,277,479 9,414,4~8 i 8,673,5.33 1l5,992,O:11 

l,t Ohio.... II-~--.-'-I-~-' ~...;,~,·'~;.,~ro~,~,~,~~,'·~,~.~,,~,~. ,~,~,'I'~,~,"';;;,~'"~1~~C,~,~'oo~I~~~.~,~,·,~~,~, w;;;,,~"".;;-i~,~.~,~,,~,~,,~,.~I·",~, 'm~.~.«~.·I,=;,,~.~""iii,~u~,

llli:gill~::- ::::::: ... :: :~ J :t ,:~ 4,593'lli ~~:~ ... "5;~: ... ~~~'::" ..~:~:. '.~'::~':~~. ::::~~:~: :9':U;i! 

Tolal Ohio . '1 lIO 2G I 17 ::'~,;.:I:~'.2~~.~"";.~u~,~,,~':' «~':iIJc,:, ,~«;.j,;~~·::'~,~"OO~~:;:u~':' "~':I:!':',~,~,,~.;~t!::.~.j"'~,~"'~,:·lj,~. AAO~~.,~,.~,~:~",~,~ooo;, ""~

g~cri~' . .. ......: ! I~--;;~:"~,,c·~,,~·~·"~'~~~~'f'C'"·C·~·.. ~.·~··;;I~--;;~:;~:~::i1.·"·~· :":~::~:~. ..~. ;;:~::C:"·:~:~:'~;'I""C·~· ~.~..~~"~~.·11."C..~.~..~."..:~".I:~"C"'~~h~'.,I ...;o.!~: ~!1'~,
 l>tPl!IlIIrylV8i1Io.... l~,~ ~~ I ~, 161 388,764 7,115'11,344,398 7,207 147,62(1 40,425 108,06-1 53,387 2,000,989 171hP<1nlloylnwia.. 19 2,32/;,818 8130 55,072 ],021 31,9<'i3 89,~ 146,372 259,539 2,918,855­

7.ld Penm)·IV'lIula... ·TolaIPcWl~l"l\-..nb ... -------;o~~ 3~ 10 9 :::~";':I:~~·~';"';I~~ 215 2,719,936 ..~·t15,2t5 ..~'·~·:~'~'I1 :::,~ro;' l,rot,666 'j';OO~I,::;:'~'~'-~,·:!::~'~' 11,007 1B2,487 OO;;:~:§:i·~""tl::~'2~'~I::~"j' 131,ro7 2:>4,(38 315,748 '~~tl:'~'~"~' 5,134,564 ~,w~

South ro~,TI.e&~~.::: nalwta... .. 

~_ !g ,.r, I· .. ~5,~~. . ::::::::::::1 ..•......... ~:~ 5,002 - - '~.. AAw'.I"·.'·.'u·.·1 :.:. :.•:.,:.,:.00:.:.:.,:.1··········· . :::....
 ~,gu 5;002

'l:enn..,.,., .. ~,I 3 ..;'~'"'iii','~n~I,~"':""':~"'Cf~~~ii"'~""-.,~':'".'"'••'~M~"~I.~,;;;;;;;;;.I :~~~:ii.:~~:~~'"'O~CI.~ro;;;;' "~"~'~.~~

~f[:X~" '~ g .gI Ig I ~~~:~ ~:_I 11,t~ ~~~. ._ ::~11-l: .::: .:··.I_~"c·_'~:oo:' Tal.6IT(\.'<,,,. -~,-, ---,----·-21~1 l3-5,507 2:1 11,m 4\12 2,411 I...... ]5(),357 

. ,...... ,. , .,. '., " (~~' • 1 - " 
-----

TABLE lL-ToBACCO FACTORIES OPERATED AND LEAI' TOBACCO AND OTHER MATERIAl,S USED Il;" J..fANUPACTURINQ TOBACCO, CALENDAR YEAR 

1921, BY COLLECTION DISTRICTS AND BY STATES-Continued . 

Total. 

• 

Other 

IDII[cr!S!S. SIem.l. Su~ar.

M~[orl~ls wed. inmanu[sel.llrlng tobocco. 

, Elcmps. In pr""oss. Stemmed. 1",,(. _Un· 

sl.emmed 1"~1.

In bus!.

.., Jan. I, 

"" 

Opened. Clooed. 

.Nllmber or faatOl'ies. 

In busl·

.", J~n. 1, 

1921. 

D:Is1l1et ~Dd. S!.lll.~".

~----------------:-,------,----------

TABM: lZ.-ToBACCO MANUFACTURIlD, QUANTITY ON HAND AT COMMENCEMENT AND CLQSE OF YIlAR, QUANTITY TO BE ACCOUNTED POR, 

QUAN"ItTY REMOVED IN llOND FOR EXI'ORT, TOTA!. SA!.ES REI'ORTED, AND TAXES PAID, CALENDAR YEAR 1921, BY COLLECTION DISTRICTS 

AND BY STAn:S. ' 

DIsI,rlet. und. Stilt"". 

Plug. 

Tobuooo mumJluctured. 

T...-J.o;l. Fine out,. Smokiu~. Snull, TOla!' 

-Pound•. 

On hund. 

.lau. I, 

1921. 

Pound>. 

Totul to be 

accounted ,~,

PIlUM•. 

On hund 

JUII.l, 

"" 

Remowld 

lor ex· portution. 

Po""d•. 

Tax peld. d.lInug 

1921. 

Pound8. 

Valllool 

stl>mps ""00. 

~~=:::.- .-.-.- ::: .-.-.-.- ::::.-.-:: .- :.-:: -- .. ··967 "F=·c'"--c.·=·OO;:;'~'" :,:,::,:,'"",'1.'=''"'""0','"''','';1'':"·;:~':':'__::::"I'·";·'''~·'''.I~"."''"'~·oo::;,~·=·~--,·.~·i"i~4"",OO

~th~~~I:~:~~;ornj~::::::::::·····I"·;·;·'·:;:':':'-'·"1;"·''''';'''''-'-'.'.II;'.,.~·~'·,·~·'·:·;'~'I.~c:::;:',"::.i:~:"'",I:':"~:::~:'~·:~·:'I:::::::~~:~:;:~:~I:'~·~·:·~"~:~;:~·I::::::::f~:~:;:~;::~ ..=,=,=,,;:,::,.:,'tl:':~::,:~~"~~:~'::;:~:':i',",:':i~'~-::;'=;;:',: ,~;",<:,;:,i~ro'! Colorado............................ _.. 17,329 ...• _ ._. 17,329 47 17,3?~1 4~0.... 16,946 3,000.28 

Connedi""t. 62,902........ 52,902 105 S3,0If,1 300... 52,617 9,(71.00

lJelawa'e ' _..... _ ·2,0llIl,204 2,0llIl,2M _ 2,OllIl,2M _ 3,600 2,006,664 371,817.72 

rEl~~·::::--- ... . ::::::::::::::.-.::::::::::.-.-.-:::.- .: ~I;',: :~.i·;:.,'-:;.i.I~""":,:;r,~;I=~".,"'''',':l=''''''',:,:;~,'i1'=·~,,.,=;;'i,~:I.,.;',: ,.-:~:,:iI=;;=,',:=; ~;t,l+.",,,,·=' r",i~r~": IJ1,rilft:,~I~·::: 7~:l?J! g;~:_ 2,.907,2119 15'~~U1i:I_8:~~:~_~ 2S,~~;m -~;~ 26,~;~ H6:l ~:~1 25,~;m 4'~;~~:!18

To[al rUinol!. SO, 539: . 10, 23Bi 2,987,269 15,367, 7fj91:,~,j"'~.j';..~~:n~.j,oo~,j,~r,~~I::~,1.j"';!I:n5:, ,;,~,~,;'oo~.::~.t, "";,I::J'~"jH~,l, :n~,",~~,';~~IJ'2,.~,j,'""~tM~ Incrullla...... . 1177,085 ·-l99,~ _27,200 --403,92'; n;~~'1 493,651 70,2:>8.......... (23,393 75,210.74 

~=:';;'kY.:: ...-.-.-:::: ::j~:~;i:~ ::i:i-i6·4S:i ··6·0:~'·: ;1;:~;i~t :'· 674 ;:,:~;m 2m rn 36 ~;rn 1 ~'~ -; ·7~j·l(~ 83,~:m 6 ~~;,~M r:ti'y~Dfi:::.-.-.-·· ················:: ....:...:... 1 ' _ '!l68 ' "'100 240,798 3,790 24",f,Y, 2, 1O;~~ '~;656 ' 5:28,1 ..:' 250,423' 4~;076.~ ll£arylaod....... 30........... 5,9:l.1.9fil .. _. 5,1I3:.J,981 ..., 5,II34,l&1 l()l b,11\5 5,1:1'.17,2\1; 1,Ob(j,~I3.1O
 

J,IaoSacl!II.3e[t~.. .......•• •. . · ..····.. ···1 62 ..;. . . .. 189, 0021~;';';·"·;M;r •.""'~;·,';"'3~.";"·;..,,,:;,,.,,,.·;';';';"'"',!~.,,;';'',';':1""'"'"''''4'''''';'''''''00",',1=";;',',,"'~;.oo~
 ls~Miehig:m.... 2,522,578: 43,712 847,566 8,8:)5,169 ~8,8112 12,287,8S7 200,6241 12,491,5ul 173,269.... 12,318,U2 2,217,283.56 

lIh MiehlgsB. I::"~'':'O'';:',,",,',I._-;:-~="I_--,='·CW;:·}C·c'=~~'CW='1 ,."''''=I--,c=:~;:'~''c.I---,ccOO=' '., .~'. ''''''II~'''''''''I'' ·::::::~I~~'~',~rn;I:}:~·'~"'~· "'~ MinD::t~a1.~~~~.·: ~,.~~:~781 :~~'.~~ ~~:~~~I 8;::~~:.,:':':.':OO:'t':':'t::~:j~$t't::""':'j~j~:ilt:":;~:t,""~t:'~':':':O~"!I'~.:.:--~.:.: ..~II~'='='~:~~~,:~:~;;I=='='='::;;;.~~~,,;.~::

Ul.ah......... ..... 3
 ~!l'I!'o.nt........ I 

W~nSg.[{,ji:_.. ~g WffilVirgI'


W· ,nj~ •.. _ __ ..••. ·17
 

w~'.i~'t'~;'-'-'-:'-'- .. '-'-'-:::::. TotM ",leotlar !""r 1921 . . 1, 806 

Tol.aI""lendary",,'l20... :._ .. 1,871 

10er""so (+) Or 01.. 1-­

,~ M'OllSe(_)... •••. -65 

--.I~''1~':::::::::-t-==-I--=--:--1--::-'--:-'-I--I~~-I--I--I~ 0 0 3 Pound.!. POI.!."/<. Pounlh. Pou'T!d~. POtJ,nd8. Pound~. Pound.!. PouJ>dr. P"".1Id8. 

0 1 0 I,OU -........ 1,Ba5 - - ' --.. 2,8'i1l f ~~ -·Z;700;~~!, ·io;i5.i;Y17 ··z·i!i2(),jz ····275,583····.·iiio;jio· 1;M8;Z-i6· --i;:i70;ioo . U '"' ' 6;200 ..... I,MO,91~ 21,728,312 1 3 Iii 1974 ··Z;i52,746 _5,,~19,792 -9,261 -..........•82J.;~1}J -'··005,186 .15 7,082
 

g .~ 6~ "7~.:."'.,,. '.:,:,". '. '"....... 256,948 12,400 ····624,832 \lO 81( 2,~~,: I}:<;~
 

:14.1 ol=m "C,;,;.~I,~.i.,~ro,;;,;,,~~~,il;;~i,~,;,;,,~"';,+,,""'~'i·;'H'~'j·'·i"j"';','i'I;'i',"",';'~'i'i'j' ","i'ii"i:~'i:,":I': :i:",':,:,:,:,::,:I·,·",,,;·;·:::·;·,'k~'::'~:!·~· 27\l 3H 1,806 15.>,128;576 00,330,641 ~&~~;~~ 1B,107,650 15,583,69.> 34,675,470 43,235,.486 32,721,471 412,467,{),'>5 

~-- -~_ '~~-I~'-'::''-'+=:::'::':::+2:::'':::F'"'" ~"""', "OO':'I~"'·"'""""""""I.""" '""'''''~OO~'~I '~",'':'~'~':'OO"'I~~~'~"~':"~OO<"'.I_''''''''''''~·~'· , . ,'"

+M -51 +00 -6,21.>,791 -.6,603,514 .191,533 30,681,993 
- - -

--- -- - ---

-- --

-- - -- --

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

--

L 

T"'lJl,"B lZ,-T')lJ"'CGo MA,I<UFA';TUln:V, QUAN1'1TT OY ITAYD AT CO~IMBNCBMEYT ANI) CLOSE·OI' YE... R, QUA,/ol1'1TY TO' .n~ Al'l"lrrNTE:D FOR, 

QU.\~·'TITY !lnIOYrW IN 1:01'\D FOil EXPORT, 'rO'UL SAI,F,S RF,PORTE;D, "'''D T.A,XES P ...ID, CAl.F.NDAll. YE:All HI:H, EY COLLgCT!CN" DISTI"CT~

ANn IlY S'TATE~-()(Jnt.inu(!d. . . 

~._.

Tobacco IDBnUfacl,ured. 

IJbl·rict.> all'1 ,5lat.,. 

Plug. - Twist. F1nern~'-' Smoking. Snull, 

Pound.. Pound•. 

- , 1,767 . 3,9:.l1,I73 1,457 11,255 . 

POund" Pound<. 

4,200,794 '157,280 

Pounds. lit J>{1!!I<llJrI_ ••••••....•.•• 46,420,4ll1 ~lh Mi.&:;oe>ri. ... 

- ., - , all. hand Total to be On hand. nemoval 'I'M: a.id. V81ue 01 Jan.1, accounted ,1nu.l, for~,- (lll,Full ;tBJap:lU,oo. Hm. 'oc, Hm_ po,tstian. I~ll. Tobl, . 

Pournls. Pound.. Pou714,. Pou",k Pound<. Pound.,
 

04,810,105 3,738,~,~1~8 58,048,723 2,438,GW 400,560 505,Ol9,SOISlO,OLl,510.72
 

13,022 ~'" 13,410 ...•..•... I'-'--'-'-'-'--'-'-I_;;-""":","+;;-:c",,',n,,,~, TolalllL;.'auri. __ 46,420,4ll1 4,301,5f>l 157,280 ,1,942,428 1,4;)7 M,823,127 3,7W,0lJ(l 5S,5!i2,133 2,43S,659 490,560 505,6:12,914 IO,013.IIZ.I.~2

~.;~':.._-:::: :::: :::: ::::::::::: :: :::.::::: <0;:::1::' ::::::: 4,0'2£.... ot;~~· ···-.i9 . st'~ 0, 1~: ~~

>'lew li&m1's!lirO. -.. . . . . . .. _420",--,-,-,--,-,-,'',~~.ro"7'i:!i~,"l'- '--'-'-'--'-,-,-'j'~~",,',W~I'"'_'_'--,-'-,--,-.1'-'--,-,',-,--""I--~~"i~;'!F~~"""~'~ro;

ml~~';.~~~~-...... 4;1i:i;T,jj:·:::::::::··i;672;:i7.i 21:6A;~~I·s;7i.i;ml36'43~;:' 1,,"'iH~ 37,9~;&i1 9~:~ 7Oi;59.i 36,3J:~ 6,fMJ~tM

N 1l!nIl~o.... ,otlll Kew J or,,'}".. ~, 414, 733:.. -._j•.... .. _ . .. .. 

_ _ _ 1,502, 3741 21,635, 922 480:... :':':':":':"'~I:~~':M:':'j~;I:':-:":":':';"l::~:' 480 _ _. ~~':';'";'!~::":':':' '480:. :'~~Ii:, :'M:,:,:W:'~:M:, "'::'480 ';';'~:":_M~':'';';"~';'~. 86-40 

1'tNewYork...... 11,314 1,8Ot 375 90,3461 '4,0; 103,884 10,070 1I3'9~1 5,732 _. 108,222 W,479,OO' 21 Now York. .. 114 1,014,772 5,9.13,426 12,950 6,001,262 9!;,,"ro,~ 7,~,,)~.o 29,902 1,201,039 5,~~~,~ 1,o-I5,&l4,O~

liUlNewYork.. ---.......................... 1,45-8 77,754 8IS,268. .-... 1,~r;~fjl 15,826 1,iTI,220 1i;ml:::::::::,: 1,16i;M7 ~~:~si:~

~~tt ~~';. ~~rt:::: . ..... :: _..... :::: .-.....iil ...~~'. ~:~ 1, m; mll-'-----,-,i,,'i~~,·1-7'"'''"':''''~"~;''17~''''~':~,lc~-'~~~, ,'"~'J,-c.~"" oo~":il :,:.:,-~, ~--:-~-~--+~_'~'~'" "'~J-~'~','" ,~,:,:.,~~

Total New York. 11;3141 3,48111,109,573 8, W7,225I:::.:':':":'.~~.t' '~'~"j"~W;I:]';'~"~OO;'I~;._j~;'~,jro;11 1 

Xort.hCarolina. 33,8..'19,4291 10,557 65,4;,2,M7!,;,.•.•..... 99,352,G0,1 5,392,556 lo-J,745,159IS,501,742: 72, 19511,201, 22'2,5171~0l,020,900 w.J1~~",j~;';""~~"~"';';"~.:·re~ 18,183,7G2.00 

m;8m·~:·..························· 7:51~:~~~1:::- ::::::"l:.::.~~:~~ ~;g!Hit::::::':: ~;qg:i~ ... ~;?,~~I ,~;~i:,"'~I, __ ,_i_l,l_:_!_~,~,!I--- ',,-,--,--_'_.:,',-'_-',-1 ~;~,J:,".~~ t;.~:~:~ 1SthOhio. _....................... .. 8,1921 1,922 338,7W; 1,921 350,794 ii21 oNV ov _~~~2:~~I~~"'2':":':"~.

Total Ohio 1 7,518,6211 8,W21 GI,10832,707,009: 1,921 4ll,200,941 428,628 40,725,4{\9:/ G28,&:>O~~..;'~O,,"~~:;;-'",OO:;I,.;"'.~';""i'~:;;':;'"

g~~:~"" , :: :::::::::l·.. ·· .~'.:~\ .....---~~I G, 3~~r·· ...~'.~~< ::::::::. g; ~~3··" .. '692 ?;M~i ~~;::: :::: :::I~~--,!,: -,~,;.b~--,:,;r,'n,',"~'g .... ' 

l.t P~=syIVllnla......... _.. ....
 ,2111 PMllSr1vanffi... _. __ .... ...... 

'"
Ponnsy V!U1iIl •••••••••••• .......
 

Total PennsyIYllnI...........
 

R> ode h!Rnd ..... ............... .. ............
 

,

"

,

truth C'arolioa_ ... ............. .....
 ............
 truth Dakola.. -...... -- - .......... ­ -...... ............... 9S,438
 

<l -Tela'........
 '1'.,.,.,. ---------. ....... .... ..... .......
 

TIJlIlI TOXll!I._ ---- ........... .. ........
 

,

utBlI....... ...........-. ........... ­ 'ifl:inla............. ,
 ,

,


\'a~toD,_. ___ ... ..........
 \'""t V"I:III,&...... W,soon.in 

, .. _---- ................. \'yomlng; ..........
 

TDW.I1I""dar \'tOlt I~~J. ... T DW ""lenda' y...r lir.lo.. 

In<T"";~ l +) or d~r....,e (-l..1 

2,074,G14 2,~,~ 2,O;oIl, 5Il71 ,,70,127.46 15,3<31

1 2,002' 005 """"~ ........
 21,243 ',"" 1 2,785,020 ... ··6;Wi 2,800,263 2,800,004 -~:~~~1 .....~'.~~ 2, ,00, 318 J;ln,1l77.~

............
 ..... Ill,985 117,987 W'fJi 118,200 116,813 21,CI'l7,14

.. . ... 21,2-13 4,971,619 8,032 5,00J,894 75,495: 5,076,3891 9:::::r····~:;~ ~,!I7;,lllll ~~;,€.41.1l-t

.. _.. -.... ........
 19,3<31 19,361 -- ..... -- ­ 19,8371 119 19,718 3,549.2-1 ..... ... -. .... 11,819 II, 819 :::j 12,003 ll!l6 ._ ... 11,067 1,992.00 .. ··50: . 2,525,293 

4,11,';2 ;,"" 19, 03~; ~I·· -.:lOO; i89 ...... ',"" =~ ...........
 1,179,201 i.i;ilH;693 IS,647,625 388,043 12,88" 18,722,594 3,370,0008. 92 

.... ... .. .... ..... 122 335 ...... ­ 122,335 , , 122, 8381 2. .•. ..... 122,336 22,020. ~~ ::::!: :: 1;1)'14 -- -­ .... 1,084 .. .......
 - 1,084 . .... ...... ... _. 19:'.12 

...... .. ... , -- """ 123,419 .......
 -- - 123,4111 123,4221 -- ...... 12.1,120 22,215.W I " ---1-- .......
 .... 2,6811 ..........
 2,6W 2,689 484. ()2

1,9E(),405 28,976 ···s 13,442,7'!6 ..; ... .-, •. 21,422,135 ""',75'} ':i:i.9i;i,j~ 17,931,655 ~,221,&.!7,90

-....... -- ,
 .... .... 5,7081..........
 6,615 oro, ~I50 ~'''~:, 6 &8' ..... .... 3,836 MO. 4S

1,035 "" ..... ..... 10,031,423 177 10 035,6-14 288,080' 10,323:72~ 181,778 ""'" ,~ 10,Hl,7&1 1,Jl21,516.'1>1 -..... .. ....• 2.175 '" 6, 42B, 322 18,004 5,4~9,327 3,690 2,531 L, {.l~, 277 1l111, OO<J. 86 --- ....... -.
 , .... .... 1,044 ............ ...... -- ,
 --- Y7lt_ 5,~:~ ..... -- ...... 1~7. \>2 ',<>H """ 113,334.371 11,::51,03 12.934.5751216, e81, 12'r4, 689, 917 386,951,026 15,231,482 tUZ,I82;,'>tI'lIIO,ll33,&2':l 2,\!:lII.g 31>1 '>Ill goo li9,04-l,741. s::l

13li. 563,::.."'-8 1I,705.1'07 ~,68O, 11'.19 219, 27g, 661 34, .'148, 9-11 412,629,500 11,086,264 ~Z;,715,8301 14,922.w.lI,,237,HU -!m::..ss;;t2 n,2S<J.02!l.16,

2,>,17g,814 ~,5Of,m +4,253,570 2,669,136 +340,97£ 25,678,540 +4,145,218 21,533.3""11,289,:3--101 -t- 7 3,m,2lltl,l,l :l9,61l1- l7,973,SI3 1 1 

, 

,
 
Al<D CIGAIlB M~l<U}"A{!l"URED, CALENDAU YI':AR 1\121, llY COLLECTION .nISTnlCT.~ AND 

BY STATES. 

lI'acl~ri"".

"bu'li_ 

",".<'1 Opeucd (J\(l.'.ed. 

Jan. 1, 

1~21.

'" bwa­

,=Jon. I, 

Ig:l2. 

Tob""co moo lu mllJtlng c1gurs. 

Welghlng more than a pOlln<1. 

perl,\Ul.. 

weighlng not more than 3 pow:"l", 

per J ,000. 

~crnps.

C;~:>J"S ffi2nulacturod. , 

.. "egLUIIg ,~' Itln.~1 ~~ WeiglJing mamthan3 no~ than a pOllndoi pound, per 

per 1,000. 1,000. 

AIsuaJIIB.....
 ArI<Ol1ll_ .. __ ..
 

ArkBllS>ls.._..
 

lstCslilomio.._ ..
 elh C~lI!ornill .
 

To...!, c",lilroni3._ 

(;olomdo. _ Connecticut ..
 DebwSTe. .
 Florida .
 Georgls .. _
 

lIS"1II' ..
 lcl~ho.

J,L Tllinols. .
 

8l.h lUina;" ...
 

Toial Wiuois . 

lDd;IlnIl.

1""' . K"".,.s _ . Mulud.-y . L<lULS'8U8 •••. 

M8inO .. _.. M~r)"IM~ .
 M"""","'"ileH._ ..
 

'."io 

----~-:--------------------

1st Micbi~811 . Ub Michlgan.. _.. .. __;_~I__F_"I__£_~I i:~;~ I I'T~;Mb I ~U[; :: .... ::.:,:,:,1:,: :::[:: ..... :::\ '2:J~"gg,,~ ::::->::::::
 

To!8I.,MichiltBn. "P= 421 lOS 4'in 1 .",003,88:2 1,.'26,li1 1 ~~.7~' 1· .. __ :1?l,'<Jl,37f, ~~
 

Mi~:&;;:·.:~::::::.:: . Zl~ 4~ 28 -';1.'1 :1"~'~"'i;i.~ir~"~I",·..;.;,~~~~'.~.~.~. :1,'·,·..·.3~,::~'.'~n:~:~,1 '".C.',C,',C..,'."~..f~;,",',':.C,:""',",:,1:, ',','.',':,',', :,'.' :,:,I~,~~,:,l ~,',',',',',.2-;-,""," 

lstMisWllfi ~17 ~O 'J11 \!-131 1£9,111 (;()00i1 .,,".. .,..,.,.", 

6IhJ,flssolJri. __'_7 --::-I~ r>l\7,i~1 46;808 5, 7119 1__ I 30,5117,[{l.l .. 

ToI81,Mi'6OIIrl.. ._ 291 87 ,4fl ~321 l,me.s.11 • 96,8U 1 43,721. .~7,703,392

Ei~~~~:·::::: ···:: ~.~I ·IT· ~I' ~il 3~~:m ~;Nrl' '1'~1: ::': ::::::-:::: ::~I' :::::.:.... li;~~~~ ':::'.::':::.:: 

N"wII8IIIpghire. n 7 2 27 911,078 UJ.108 1\f,,3."1. 55,~97,l'().' . 

~\f.~:~·ie.~;"';;.:::. .. --=-:gr__¥_ll__~~_! I ~,t~;EJ H~ii;r.g I 4~;t~ ....~70;.jiri· ::.::: :::::'1 .. ::::.·' 4~:~~?':n~ ·si;liis;:ilO 

Total, :-;.'" J~rscy__ __~.J~L__~"'~J~, 2')) 3, iJ6, 191! 440, ~2. ~'70.41l3 ....... _.. I. . --t 531,6B9,19') 81, 015, 7~O :::::;:; ~I "~I ,,: 1- ,,: 1 ,.,;;: <We: 1 ,: .., ":,,m;;"'~·,·~I::,~~·:·,;;~,I::,~;;c.~:~·~:~~4()~~~f:~.~:,;.~;.:.;~" ,\'0 m 2dNp,,'¥nrk.. ~oo 3'l'1 &50 4,055,OO~ 2,003,744 6,,1,17S 7,951 ~5 'l,lSl 135,l90,2."2 3,159,700 14thN York H~ 92 79 462' I. 111I,(·D8 999,65-1 110..141 159,822 1.J.l,141 1:l4,1I21,1l5 78,Z;,~,4({l

21'lNewYork. ~77. 11 ~l9 200 1.91~,005 6StJ,2G8 2»,0,11 '.. 13ti,1Il2,7116 . '/ijrbN York __." 2~ 309 ,m,3U 30,H7 Zl,310 __ .. '-:lll,33:I,070 . 

Total. :>"ew Yorle.... 6f\..1 060 2,5961 10, g;1l,017 5, 1Zl, n~ 1 1139:491)' . 11'Jl, 1831...;.,,".;,;,o;n;':'~~'"';"';".I~;;'''"O;'~",O'~'"~~';':::: ;~O.:,.,O•.:,;.'"I'",

,;~~\\~~:':~- ----;f : I / I ';;:;1; '~;ri; 1 "'IiiL:!"::/- ~~~'"'·~loo~"~';ilo~l~cil;,·":,::c·"·;;;;; I~t(>!lio.... 225 ~--------z2=2-to1 3,rn,~ ,)00'9871 1:;-],009 •.•...•.•..I I~J,071l,918 -­ . 

1m g~~:_ 1~ I I~ :~r t:~U~~ 6~:~? 3lIt,~_.'.:~, ::::'::::::;: :,:,:,:.:.:, :.:.:.:.:•.•',:,.:,:,:.:,,:.:.:.,:,,: ..', i~;~U~~ :::.::: .._.. ISlhOhio. 2t'~ tit ' 17 333 2,1{l.l,467 ,">13.4.'15 • Vv" • 141,376,6-12 2,4;5 

Tolal,0h;o . 701 2,;., ~-----s:.:;?-iJ62I,l~;;b~~i--mo;;.c""'C, 1----c.ci'-,C.C..cc.= 663,20S.T."J 1~~~",,;";',,75

g~~~~.-.- --~·~-....1W ~.::i ~;m ,l).' I :'::::::: :1;:':""'~'c'~::i:;,I,,::c:"'C''''';'''CI"';'ii~;i~~~~~: ;~~:i-:I,::;;::~:~.~' :~'~'~'~ "tPennsy]vM!n. _ 0% 576 1,480 II li,>l'~",~38 9,157,671 2 O&l 511 2."8 3.':o3,J20 I . . 1,5,'.'o.2~~.~, ".1;'1,',"'".'.'.',". J2tbFlIDlliVlnl.lUll. 109 I~ 12 115 2,2J9,(>j2 7116,2il-l" 9'0.86 =d .. - "".,.U,'.

2JdPennsyh!U>lll. .~!\lJ 29 2.';1;1 2,772,820 142,2Jg 3)76 :::::::::::::: :::::::.::.::::.::::: 169,316,547 _ 

Tolal, P<lllL'lrll·ania... ',~..?Dl 517 1,!l.l1 22, 947

,=. 1 ,&50 ,-

,~i;".,~",,;;;.;';M~="",~,.",;,"",,'"1­~, ::"~~~,2'~~~t!·:, ,:,:":,:,,:,:.~,:.,,,~j, '~o~'.2'~"~t:I'~"~,~"';;;;.o~'I'

'­
TAB~E 13.-ClOAR FACTORIES OPERATED, TOBAOOO Ue!':D, J,NO CIGARS MANur..\.CTtIRED, CALENDAR YEAR 1921,,'DY .Ct:.U,!':CTION DISTRICTS A1"D
 

BY STATES-ContinuE'd.
 

F""'.ori"". 

D(sl·rlct·, ",,<I States. 

Cl,gnr. monu~\O:•.me<l. 

W~lghln~ not moro limn 3 pound, per 

I,OJ(J. 

Pl.,od>. 

A'.T1I~O 'Juonl.;ly ot I"" r (ol .. o~" u'led per I ,000 lnr~e clgo.>ro•• :t.!. 

A'·,,",~~ quarollty or lear tob~",,> usoo I,er 1,000 .m.1I c-Lllar3 .. ..~

TABU; 14.-CI(l..l.HP;rrE FAC'TOllJlI:ll OPEHATJ;D, TODACCl> tISEO, AND CIOAR£'M'ES :lIAJ<t:I"ACTIJnED, CALENDAR YEAH 19~1, DY COLLltCTIOfol 

DrsTlH<;Ts ANI> IlY STA1·ES. 

Cig,lretLo; ·m~nL1lOOlurOO.

Di.lnd, In W~jghlng IM'O Ih',n J POllllds Welg]ung nne more I,hon p~Lmcl.B and Slates. bU~I bH<J_ per I.'JJO. [I~r 1,000_ W~l~hlng not 

Wclghingmore rh<>to lbaD. 3 '" 

lan.l, 

""'" Opened Cl<>;cd. "= I----'---.-~----I----,--~,--- J~n I Un. th~n 3tounds pouncl.s per 1\Y.!1. I~.' ~l=moo. Stemmed. Scrap. .;re~&l. Stemmoo. Soru]>. :r I,cOJ. e 

< ,000. 

·,-.,-<>-.-"-"-m-"-..~-------+--,- ----c--; ---I-~r-~-""-.-.-I-r-~-""-,-.-,I-,-.o-,-'"-.-.-.-I-p-,-"-"-,-,-.-I·p~"-,,-""- •.-,I_p-.-o-""-,-.-I------I-----­ ~l.b California.. 5 1O~ 50 6 420,rro J ~(II/ 0:l3 00121 55 0 • 

Total. California :~":f:::~~:::~"+::·~f::~4·~~~~I:::~ 9 l)j .Q 

"" - C"'!-c=c'C"C'-=' u 4~~ 1- 3.1~,ll~ ~_'c;:'+_c"-""::,TI ~21B ----ooc~ M.~

I; 1~ I-~=-':::-= 1,519'J:O:g~ 1.51~357.92D

C<mnet1loul ............•.
 2 0 I 1 FloridA.
 

1ft llllom•.
 K""turk~' Ii 1~ ·(~i· 416' Jt~· 78 10,·t~· ····· .. :~)j:oifj· i~;: LwisiaU8 ... !. "0 " '0". 187,372 ... ,. 115,002,820 Ma<yIand .••.. " " ~~ 36,435 14,IlOO.750 

MB'E18obl1<ol.t! ..........•.•. 13 3 ·0 16 811 7 2J" 2U· "n m 918,~OO ~, '.,;:;;,;: ·,~23.699,730 lot 1lichll!lln. 2 1 U , " , u ""'~ 5.0,';4,100 Mlnn"'ota ... , , 'I .. ~~ 121,~1 OO,321',8Jti 1st Missour1 1 1 0 0' In 1~'(I .f"' """', ,4&l !H J.6, 000 ~l. OM 

,,' Now ,"",.. '1'" ~~~"~i,'~~·~,~r"''''·c·;·'C'~'';lc~~~:"I"''''~~r"'''';:i+'C'·c·;··c·;··c·;·';I~~~'~';~~'~I;"'''''''",,,, !~~",;m~.'~'" 6tbN""·J~tl'"y.. . BOO B.. 7..... 2t<l 175,400 J.,oool 00,32':1,300 

___ I-""''''CI'''''''''''''I .. 160 9, 1~(J31 19 . '.. 3, &\;j, 4~7, LOG

I<tN_York... 'I'olal Now Jcrsey. lB '0 ====gf===+":I -1l-0 r-W O 'I· I -112 ·9.190.0:11 '17".~711 :::~~tl::i~t~~~ 1,000 3.031.796,400

i'1:~'~::~:'k ..~...... . 9~ I~ l~ 9d~" 1,3l~ \217 ~;~~3~~ ~:uz;m B,102,YIT FjO,~~~~ HtJoi;U~;fi~

::::::.. _ c-i:: '" I~ ,:I:.....~.~':":':'-~'~'~·"~ 10, 3~", ..~':~:~::~i~'~O,~'f"~.~:~~'t'~,ro~:~:~:r:··:·~··:;"~··~;~;~~~3:;,:~·:·i~'~"~··~:~~;~ 91\ 44.271, -1-'4 2, 2'l4, 3;;(1 21. ~71,.. 014. :~:~~~;~~ 055 

l:g~~~. ~11__ 11~:r:::=_~'1==:==::=:" ::'::'. ·.. ··iii·11 gl__ .:" 1,563,612
 ....·.•••.•.. 1.· __·_"_:;'.:~~1;,,1&,~" TotaIOblo 0 I II 51,~=.~.-:.~~. ~~''I'" 1,1~ .
 I_I =-==, .7 1,563,GI2 57",3,'lJ,MO , . 
A Ver8ge q uanlj Iy 01 ka( lobar'" used per I,OOJ larg" olJ;lin;II".
 A ••rage q uanlH.y o[1<"/1( I.ebacc" ""'d 'Pet I,OOJ small olgsrell.c". .L
 

" -! 

~~~~~~~.~~~

, i

, , 

5i;;~ig;~~!i8'" o..c· 'a,';..' . ;'-;.,i1 .:l<~ .~l:=-;.l;l ,1.1 ¥p, It 

~~~i*~~a!~i?~ • 

.... _ .... _ ........... _ ... '-0 

.<O.:-!'",....,'" _'","?,!"_'" 

~,g;~.l;i.li_~~~.~.~ l­ lJ.~~gj~~;1~iB~·

;

,

• 

~c< "''"' ::::<::5::' 5::::"" 

~~~~~~.~~~§l!

"§~~"~3"b"t '" . - -I!>"" ... 

,

, 

"

, 

~~~1:';tl!§~~~~'"<l •, ~~~~~~~~~~t 0 

i*~H~g:s~~§·

~~p:.~j:lj:l~.~.;S~ :;p 

i .. 8 ... "'~5'''''''''''' ~.~ .. ,~~. .""~;i.~~ •

" ~!~~r;Bgj*g;~·

~;:i~~~g~~ee.., , .•..• , .... i! 

F,§_§1.~,~.§i.1S.!:'l~.~

,

"

• §~iJ<?<O~'"'''' il;:f' :_~~:i::'lilC-~.. ", 

>

• I ~~~~~~~~~~ ,

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2ll~§~I;l!f~~~1r 0 

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• 

§ 

" .~i.~l§_iK§}(:;_~_~ 0 [ .~§~m?m r :t::;:::~!::::~~:;:::g: j

, ~,
 ~,!5l::t~;:!l~~~~~ ~I!:
 

"''''t''r'~.

"' ... '" ",.",., I 

j::.!:::.~.~.~):.~_~.t!'.1j

I • 0,• p~.•J~l",§J.~,§ [ §~ .. ~"'.., .... ~'o"'~'" e. ~.P~~;: JS!iI1 ;;: ~! ~~e:;;~O;!g:~E;::f~ '. ,-. ~, §?'0 

0 ~;·"~~;';'ii·"i! ¥'S: 0 ... - "'.... ~< I - ce£ ~g!~~~g~"';;!1 · . , . . . .. ,ot , [ §i~ ~~~*~!i~~~~~ ... ~a~el'5~i'i*~fJS

h 

· ......... E.
 ~~~~§§§§§~§ I-. 

"I ~l

" 
--

••• 

--- -

/ ,~

I 

!II 

122 REPORT OF COMMISSIONER O}' INTERNAL REVENUE. 

TABLE 19.-RI!:CEU'TS FnDM INTEn..>.;AL-REvENUE TA.XEII ON TOBACCO, ,A};D PER 

CAPITA TAX B6.ljED ON ESTIMATeD POPUUTlON, YEAIl8 E}'DED IUNE 30, 1912­

HI22-Cominued. 

CigBr.lt",. SnllJ!. 

Wei,ghing more Ulan Wclghlng l1otmoroUUlll Yea,n. 3 jllJWlW per I,COI. 3 pounds I'er 1,000. 

HeeelplO. I Per , mpltll.. P. Per Rooelp(,j. n..,eip1.5. CIIpH.... capitA. 

1912••.••••.••..•.•••••••••••••• SI>l,461.3L to. 001 $14,000,027.72 10.146 12,tOO,J5.IlGO $0.025 J91~... 65.24li.'lIJ .OCII 17,W'.(H5.72 .,~ 2,6Iill,n1.H .0" IOH••.•••. 62,707.97 .on 2O,51lZ,llZ.lO 2,U21,:l30.30 WiS••••..• _ 00, !;31.lJ2 .0:)1 20,920,457.22 · 1IJ~ 2,3ll7,12.'I.U5 ."" .m 1~IU ..•...... 77,6l1. 4l> .OJI 26,332,745.81 .~ 2, 6r>3, 6&1. 3ll •<DO 1017.•••.••. 98,WI. 22 .001 3tl,lZl,l6&93 2 &lO 220-0.:; · 30~ lUl~ .. _••...... 121,306.12 .001 (,(1.370,001.45 .(oJ1 ~:(H~;.w-l.U 1910.••••.••••. 162,349.11 5, 134,3lJ(I.3U .I)jg

"" I\I'llL .... 1;\2 201 31 ·00l11lO,Ho.Wll.7J 

.OO·~ 151,~Z,ZI".61 l. 4Z1 6,~,\lJ1. 2:1 ...,"" ·"'" 11121. ..• ' •. :>.56: Zfi38 .003 1:l.>,C5.1,36lI.iJ 1. 2.52 5,79.\.41)1. 7S IllZl•.... ll~. 47B-IIl .001 150,127,~It.fj2 1.374 C,9'l7,GJO.Ill ·"" 

·"" 

ll\oecll;>n<ous, loclud. 

lni m",,"larllll"U$' T<>l:&cen. 

y""... 1--­

:RlIOIllpl.!. 

11112.............••••............. 11113...•••................. _•. 

11l1i•.•••.•••••.••.•••••.••••. 

lOIS•••••.•••••.•••.••.•.•.•. _..••••••• _ IlliG .................•. _. _.' 

JIll(••••••.••••..••••••.•••. 

l:l\::::::::.'::::::::::::.. 11P.ll••••••••• IIl2L . 

nm ..•;. 

spotJ.al U1J<, lloor lu, u.c. 

I P. Rocd.plO. I P. ClIplta. ""'pIta. 

...U> "" 

.~

.321 ..i2;.ij6;05i6."36' .,,'"

'" 

.m Z,73U,hS.'l.05 .M 'ill, 3S6. bO 

.451 7,2.!o1,~H.OO ... .""

.r.:li:i 15, 7GZ, ll"!.l. \l!! .147 .,~ 6,2ll6,312.~1

2,1i'J3,655.M .m."" •1>51 

""
 2,0l1,~19.76
 · Ol~

'I'AUM: 20.-RxPORTATI<IN IN DONO OF ].!A1(UPACTUlUW TORAoco, SNUI'F, CI<IARS, 

GIGAllIo:TrES, AND GI(IAlI.l:TrE PAPJ,;R DOOKs, YEAR EXDED JUNE :l0, 1922, BY 

COLT,.:crION DISTRICTS. 

Toba= lind ......ff. 

])JSlr'lCI6. UllaooouJllOO It.mo,·od lor ==:-l Tllxpo,l,'""d U~"'" lor July 1, expor1.o.llO;lJ Exponcd. NluruoJ. 10 10l"1~ I, 1\l21, durl.llg Y""r. f80,,,ry.

Pounlil. P""no/.I. P""nIiI. P""nIiI. P""nIiI.

15tC6IJ(omI"_ ............••.
 Dcla""8ro.................... _
 ',m 2,675 •

".= l.t lillDWI.....••••••..••..•..... 61S 0 ',~ ',~ •

" •

go,757 '.M 2'19;'10 .'" ~::·r.."n~:::::: '" ~"'""" In Mlchlgnn•...•••.............
 :::::::::::":.. ',= 1~,420 H,~ ',,," l:~

1st "U.s."our! .... ' ..... ,..........
 tlS,'-!J OO5,7SS " 5O},100 ""0 73,;l.51 "" Slhl'ewJcncy.................
 42, :;(JJ 73,1157 2,~1l 10, U:C Zdt-:"wyotk.......... _.........
 3-'i,101 ~.'" 629,0.<;4 <m,m I~, 7Il1I North Cnrollnn. ' •.............• _ 30, 7~2 Zj~,~ M,= ~~,~ InOblo .......................• ,
 46,0I~ '"'• 8;11~ lot Penna}·l,""w" .............
 13':!,619 "" 133;1l11 "' = TcnnoMoo. . ...........
 Vlrglnln•... ,•...................
 ~'J5,35'J "" " "" 1,7011,821 2,020,441 

'" " 1",,3~ "" Wcst "lrglnln ........• ____ •..... ""


,~ ,~

•

0 

• Wlscowllo .................• _ _.. 0
 2,7H '" " ~,Hl

Rl::PORT O)' OOMMISSIONER OF INTERNAL REVENUE, 123 

TAUt-E 20.-ExPORTATION' m BOND OF MAtiUFACTURllD TOBACCO, SNUFP, CIGARS, 

ClGARE1TES, AND CIOARE1TE PAP£R DO<IKS, YEAR ENDED JUNE 30, 11122, UY COI.I.E(}­

nos DISTllICTS-ConUnucd. 

CigD" ...~~1"9 1iIOr~1"",., p<>UMo fll'I' If.W. 

•
 

};naooounlOO 

Nal.rlcu. for Jul)' I, . 

1921. 

Remo"ed (or 

~'I<m

dur1r4: y....... E-"". Tnpnldnnd Ullllt'Ci'Unl<>d 

..tnmed 10 fur July I, 

1/lCIOI"Y· '''' 

Null>llrT. NUIlIIItT. •

• 0 "=" ',"'"" •

•

• ',"" ~'OOJ 101,000 " 

7,750 

',000

•

•

• ',000 0 l~ 500 

0 5; 0CKl 

'," ,,",000 

Number. Id CoJ.l [uroll'••..•.•••••......... ID,,," 

Florida......••................. 0 l"dJUlln ...••.................... 1,150,~ Mn';.1:lnnd......• __ .......•.••.. 1st ewJorscy................... ;:5ll,oog ,,'h Now Jcrso~·.................. l.tKowYorl<................... ,",000 

1,JNowyork.••..••..•••........ 1,399,000 

III 'Pennsvl __onJ,....•............ 332,500 

12th p<Jllri,~lvnnln..•......•..... " Z1dl-'l'Wl1} ,·ullin ............... ',000 Vir&ln!"........................ M,_ 

W... V\riiD.IIl................... ~,""

Number. 

,",000 

111,250 

0 

12,100 

0 

13,l}{)O 

,",000 

""" Ill,'l5O '."" ',000

57,000 

ID,,," 

Num""'. ~,OOO

1I0,000 

',I511,fO(l 

i,IOO =,,," 

0, "'" "000 

1,210;500 

416,000 

"'.000 "" 138, llOO 

~, "'" 

Totw...................... 3,313,:J;l) , 38i,IDJ 3,455,300 

Cig",,, ....,iqli"Q DOl t=r, Iha n 3 p""nd. PO' 1,000. 

..L "--, Jonooy ••. P"'·I ',000 '·""1 01/O'<Ue0 ",~jQlj"" "'O.. l.I.OII a p<>Uado 1'" I~.

j , •..,. -I ,..... -,""I ,·.m". I '" ,.~... York IlH,S...o 4H,2IlO 

ClVtl'<Ueo """,,hinq "01. 1IW" II",." ., pounoll ptT If.W. 

Number. X,,""'..... llim.1JtT• "'..,. N,,""'''· 1st Call/amla _... ZI,600,OOO 1,311,1'IJ,t.'iO 1,232,24~,4,,() 100, &:It,0C() Kwlucky•..••••:::: :::.: :::::: 1O,975,C(lI 6.17~,100 •

•

0 i, BOO, 0CKl M"""nehu.."t."o ..•••..••. ~,OOO 6,(00 -,"'"0 

l.tln..au'l. ........•••. _._ ....
 _ '300,~" n,OOJ ~l1,C(lI

~rJ, N~w loesey.•.•.............
 ~,~ ><,000 " 0 10,(0)" Is~Nc.... Yorl< .•............
 24,lOO,C(lI 1l,i50,~ IT, [01..3, 400 J2.\OOJ ~(76,800 2<tNowYork.........•••........
 1M', 759, 910 1S2,452,!Ii'B l\l.1,OC,7,(<JB ,7M,11(I NarlhCofc\\on ....•. __ .........
 116, 51~, l~ 12,m,00J I 202,971,110 ;lj,;l, 78l1, IDJ 5.080,~ tIl,616,50J) lot Peoo~ylvan\8._._ .........
 30.~m,6.'JO 32,1>00,720 68, 3lJ3, 570 3,~M,C(lI

VlrR1ulo ....... __ ..............
 37,IJ6;tOO 323,405, illS 312,100,215 15,0CKl 48,a50,&(1 

TOtnl. .....................
 370. 7G-l,310 12,N~,500.~ 12,073,530,+13 ",m,WJ I 2!l/,,00'1,2:IO 

P".''lU< t<>b<J=, '<Tapl, =""', .I(pp'''~'' .I/Ii""•. at:, 

---~~ , Pwnlil_ P""ado. P",,~. POUlllll. ""'.... K""Ulcky. . ......•......., o -0 0 0
 o l_i.II...,.. . ...... _ .
 ° 159, HS 15/1, iSI ° ,~,

loInn·land. . ..•.. .. . a 11,567 1l,)<,7 0 Stb ~C'" Jcney..• _. _.. . . o IB,775 18, ns 0 

•

o In Xcw York . 1~,157 1L,7<n 30,11111 0 :.ldJ',·O York . 13T,~ll; 3I.ll,616 356,571 0 82,rrtgo lit PcrULWln,oI" . 6,807 3.~ 9,So'I3 • 0 \·1tl;i.rllo.:.... .•• . .. ". I 0 lilt.;.) l(J,l,7~1 01 ° T.~ 1~,4.>II 610,l'i')1 6S8,~ 0 I ~,:1U7

Cii'Orrlle po",' I>ooh. 

I ....u,.DtT. X'''''::--I N~mbrT. 1 I ""m.I>tT. N"mb". Totul ......•.... ,..........
 1,(J,I5,lL"'7 3,3a9,!>.·,7 1.INcwYork .....••• _.......... ~5.0C() 3,...... :iIl,OOO a ~,0CKl 3,~71,430 I 211,.:10 ~7,6:!1

-
.... 

: : : : \7:: ~"'. : ; : : :1.'; w. 

• 

~~" ••• 

" -~.-!:las 

f 

a 

1

, 

" 

.,

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 • ~~:a:; " -" ~c Z 

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• ~;-'~~2§hg:~t' 0 :: :: ~9i;'~~(

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, 

,­ ;i~~~~~8!§§!:j8~~ ,§ ........... , '­ g~"~~~~'".iii~'

,­ , i;~:::1 ji ~'~H~~§UU~8~g

1i§21§~t~~~~~~~ P:~~;r " •0 

,~

, """'" ~!.'3j:;j;iffl~&:lS8lU;~8 "'~Ol;::;

! ~"~~l1m"i!~i!~ oOlr ?­ 'i" 

• ,'>:.§I.Oj.Ir:.8.8:.!!:~.16.~!: P.? 

I 

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0::: g~:::1

• . -","-' 

~!i"§ ••U'~~"~ ","'-~~

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.. :=;;;.o:;.<::;:.<;:.~ ~}!.:;.o.J5 d' 

• ~'""--"Il~·-'O ,- ... J~.o~. ."".;;,;:. it 0 

!i~;:j~~~~Ee§lf:i~~

- a 

ji • ,;:.c:;.<=;>;:;;;.:::;';;J!lS;.;;.o d' 5:~ [

• ~li"U~~l!i,"~~O 00 

! ," ............ '­ !oil 

!i U~~!inU~;:iii' e, 0 

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: : -a'3g: ... ~: ",: : 5::'-.:=:-2-<";: : >l­ · : '"e." .: Q ..... ;:;' -",. ..8­ · : ~,,~3 : : I.: r: ; _: "1"-: 0-"- : :..., · . a..,... - . , ", ~. '...,. -". .,,, ' , .... , : ..:"[: ':::; : :"':.§S-:;-3'::~ : <:: ~;; : : ~: ~: : ;: ;;3: 3:; : ' 

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'.,

"

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e 

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,

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1 

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,~~ J'i ~I

-.•i;11~ jj • ~~ .- • 0 

to .'" ." ,. .­:;;:0 IH Id , II~I~ il ">. 

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ii

• 

• •I" II~I. 11~I~gi I '" 

p, " • "

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• " ~I ~iJ t Jil" • II"! 5 ! 

2 

11"1" I:.g... g:g,.go ~~" ~=-;

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.' -j'" .. il • I~~~!I • • 0 '0 ." ." 11~I~dl ,I " g 1~,g~' ~It ~II~I~ II~I M 

" 

~-'
------ -------- ---------

·130 REPORT OF COMMISSIONER OF INTJ'IlNAL ltlWERUE. 

TABLE 33.-TAXABLE	 NARCOTIC DRUUB IMPOQ'!'ED INTO TilE UNITED ST.<\.T.I(S, YEAQ 

ENDED JUNE 30, 1922, BY COUNTRIES.' 

Other 

opium

M~, COO. Counl.rim. Opium. phJne. HcrmJDionino '-1 I ere. Ine. l~bdJ' Cocaine. lean... 

J'rll.llOO

-~I •.•••••••••••••••••••••••• I 1'1 I IdJ~~" Oarroan)·...•........ O..nc~$ ~~:~ ~~~;;~ ~~~~: ~~~~': ~~~~:IOIi~.I~~~:i Gr"..,.,... . . 3&,560 Sw:lherlll.nd . , '11,509 r" 

1.536 302 109 3,455 Turkey in Europe. 804,543	 . ... . Engla.nd . '!'urkeyinAiila

Peru . 592,878 374,551 115 .... .... 11 3 11 . 'f"l .. .. "

Tolel . -02,T6i-;48il--ij-u- ------no ----'--'--'-00 4;002 

TABLE 34.-TAXABLE N.AQCOTIC DIWGS AND,PREPAIU.TIONS E~POltTED FROM THE 

UNITED STATES, YEA.Q ENDED JUNE 30,1022, BY COUNTRIES. 

Opium. Morphine. Codeine. Beroin. 

Coun(ri.... Ket Tax. I Net Tax. Net Tax- Ket' Ta". 

q,!sn- able. quan- al>lo. quaD' able. quan_ ..b1e. ,	 t,ty. tlty. tHy. tlty. 

Ou"".... Ou""..... 010"".... 0""".... 0"""",. Ou""",. OU"""". O"""a. Bermuda... _................ 7 69 1 21 1 17 2 8 

British Honduras. __ 160 931 14 221 ao 28 2 M9 

Canada _.. 009 002 88 7,7il3 17 369 28 23,268 

Costa Rica _.. 10 147 Ii 2G7 12 12 .•...•..•.•..... Guatemala_........... 13,411 22,002 .,; 887 9 lU 

Hondura" _.. _ _....... 156 878 19 388 13 32 7 15 

Nicaragua..•••.·............... . .. _ 130 401 24 918 3 2!i 1 23 

1'anama_............. _..... 268 482 G5 900 !ill 105 Ii 152 

Slllyooor .. _.......................... 15 207 4 441 •.....•. 1 24 

Mexico_ •. : ,1,856 3,359 918 8,571 32 8M 53.5 2,709 

NcwfoundJsndaudLabrador _, 1 2 __ .....•.•.•....... 1 li76 

Briti.hW""'tlndl"" _._ _... 247 1,200 55 1,450 1 17 2 1,732 

Cuba_ _. __ . 63 2,252 171 8,984 Iii 184 23 2,047 

DanIsh West IlJdies __ , ...• 58 tJO,400 Dominican Republic.. .. ::....... !iO 523 14 237 11 34 2 17
 Baiti.. _ _. 78 .682 2 24{) 2 12 Au~trja ..•.......... _ ....•... ....•. 1 1
 -.... FrnnCE......	 ..... ...•... I 2 

fu1:;~i~~:::::::~::::::: -:::::::: :::::::: ::::: ~. ... POlend..•.•.••.... _. _ __ 1 2 '2;257l8,(0) Russia......••........... _. . _.. IDJ WI
 Spllln_ .•...... .________ _....... 13 108 1 39
 

Turkeyln Europe_............ .. .......• 200 2Q2
 .England ..•..•.... : .' .: ' I 90 1 04 '00 .i6i;;oos Chins.................. . __ . 94 1,472 41 2,090 ":ij"1 -"328" ,
 1,00f Chosell,Asie............ . '. I to I 3
 , BritishEa.stlndies................•. _ 1 !i6 4. 548
 , ',oro , , , ,. ~dir.~~:::::::::::::::::::.::::::·· 2M 4~ 7~ , 170 W IG 434 Japan_.................... 1 6 11 100 , , , , .
 

Slam_ ...........•...	 _......... .......• .••••••. 1 3J.9
 

TurkeyluAsia _.. 7 17 80 100 AustralJa:..: : ..•:....	 _......... 1 9
 ·····2;"I"·2i;8.iii 

NewZeale.nd _ _ __ •..., 1 6 17 I 14,610 Other British Oeeanh.-.. _..... ..... ... . 1 2 

Froneh Oceauia.......... 688 692
 

Philippines _. __ 213 213 -i:iQ' ,····~~·I··~]}~· 22,314 PottoRioo _. _. 386 2,t13 m 11.798 , ,w 'M" " 13,132 ·~~fM~::::::::::::::::::-:::·:::::: t . " Bmzil.........•• _ _............... 1 00 1 96
 

Chile.. __ ....••........ :.......... 7 54 98 1,27,1;
 ---, ..... ~5 Golombia _._... 1,li71 6,541 163 2,795 331 ··"iiS·'· 

Ecuador __ __ .__ _... 3 34 21 278 '2;052 ~~~'m.G.~~~~~ ........:::..:::::::::::: ···..ii" ..···so· J ;U 

~~~~,~~;.~~:::::::::::::::::::::::::: 21: ~~ :::::::: :::::::: _ __ .....•is 

LKongo_	 216'112 2 Ii 1 

Alri""	 6 115 5 1,084 1 40 17 13,010 '............... . ••••.•.. 40 42 •.•....• 1 2,016
 '.Africa__	 1 12 1 _ _. , ,nAlr;C/>_ . ----'-o_"_'_·__ =-:...:.'-.: =:.:.. ',. _,,_._c , ,_'. 

ToteL. __ _ 20,340147,012 2,767 48,7$ 2,665 11.= 1,12:;1 4"0,200 

FOOlUot<> ' an p<lge 131 J 

REPORT OF COMMISSIONER OF INTERNAL REVENUE, 131 

TJ.DI,E 34.-TJ.X.ABLE NARCOTIC DRUGi' .AND PREPJ.RATlON8 EXPOIlTED FROM THE 

UNIT1W ST..\TE8, YEA.R ENDED JUNE 30, 1922, BY CGUliTRIE8 '---CODtiDued. 

Ol.her opium 

Dionin. al.ta1oid3 and Cocaine. Coca leuy.... <leriyu(ives, 

Countries. 

No' Ton, q~::'1 Tax· quan· 1 q~: 1 T='I q~:~ able.­ tilY.- Bille, ti~Y: able.­ tlty: 1 able. tity. -----1--------TuxIDu""~•. IOu"""".IOu"""".lou""'•. 0"""...., OUll-C....

, ou"""".lou""u. Bermuda.••.........
 British Hondums. __ .......
 ... "i;T··..iill·I,411 -'i;4-W' ,~ 1,632 i;i40 Cost.. Rlcs . C!lllada ..•..•.. " 

, '" dO 

··..2· 'M 'M Oru>tema1B_ . 00 m U,

Hondura.' , , , , . , , " ,.. '" Paname

Nicaragua __ •......... . It~ m

,

Sa1yador ..... .. , , " '"' 'Cd dO' Me:rioo_._ .•••.••••.•• _ ~'ol 2,2U , '"' 

Cuba. 

British \\'ll:lt iudies _._ ..... , n , " 1,549 "" "" " 'D ',,", 4,537 ",537 , DomJuicau Republic .. n

•,

, 00 

,

, 

'" " " HaitL . "
 U 

Austria . France . Germany , , . nely __ ,

Netherlands , . Poland . , 

'"

,

• R\~la . 00' , ~~kneiin·E-urop;,: "" 

Englend _.. _ " 

Cbina_ . "" , 5,7lil 

""

" 375 , Chooen. Asia. 

British East Indies .~ ~,

, " llongkong _ U

Jepan _ . ...... 00' m 

Turkel' in Asia...... . .....,... no 17 17 Australia __ . "" 1,~ 1,6Ii~ 1,65~ NewZealall<1_ . :1:::::':: "

, French Oceauia .. _ 104 104 

...............
 ~~:;rkii~~::::::::::················ "'i1' "':iii' A M 1~ I,m 35 144 

~~~~_J~~:::::..:::::::::: :::::::: :::: ·····i· ····iOO· 2,~ Chile_ _ _ _.....	 50 50 

COlombia_•.... _	 I I 4 4 13~ 2,334 '600"1" !i96 Ecuador..... _......... _....... 26 631
 

British Guiana _............... 1 32
 

Egypt 

~~~fi~~~~~~~~~~~~~~:::::········ __	 ::::: ::::. ::::::: _ .~~~~~~~~ __ 1 

50 ~rli2 

Total..•... _ ;_.--~-I 'lSI 106 1,714 3,386 28,312 9,6921 9,801 

1 FlJ:ures repnrlcdlll the ""Iumn. hl'lldcd "Net quanlHy" IePreso.'.nt cxac~ quanlilies 01 narcotic drugs both In puro s[a(e ar'd .... parl conl,cnt 01 """'poullds 8";;{ preparnl.iuns. Tax j~ puld by stamps ai, I,ho tato 01 1 cent per ounce or f"",.!.ion 1,bereol for the onl.irerontents ol .....ll pacJrage or boUle. A oomPOIlnd or preparatiCll1 MntainlnlLa narcotic druf. in a qU&uUty "",CllCding the g]J11utnry ~pl-ion is taxedl,he same a. the pure drug. The nllUlber Of 'ta:mblc" OIlllllBS reported b&:l J-.. dClarmlned frow. the vl'1ue ohl.ampsrequinld. 
132 REPORT OF,~GO:!'.:[MISSIONEP. (IF IRTF.nNAT~ RP.VENUE. 

TABLE,:I~.-TAXABLE NARcoTIc DRl-'GB AND PIl.EPARATIONS PUIl.CHABED 'WITHI:o< 

'l'JlR UNITED STATES PROM MANUPACTURERS, YEAR EKDED JUNE ,30, U)22, llY 

STATE~.I

. Opium. Morphine. CO'!elne. If'''ain_ 

Net :Ket hI Nct Net "".	 I 1 T q,,,,ntity. Tnable. Ql1lmtjt)'. Taxe e. qllcntity. Taxeble. quantity. ani 

--.:..-1----------------

Ounees. Ou"o,,", 0",,",,. Ounces. Ounea. O,"'u.,. I0",,=. 0""". 

Alaburn...... n7 3,323 811 39,322 1M ~'l.~ I 7, Ar"~na 119 .~. 100· 3 34 . Ark..ru;u,.. _.. 1,[\31.7,501 ,·4r,s 24,965 147 ~7 26 9, 

C:).1<forn1o......... 1,7.18 12,1>16 1,027 49.m 1,,,,7 1'1,002 186 14, 

Colorn<:lo.____ 199 3,42'1 312 1l.&8fI 300 3,.62 32 S, 

<:onnecUcllt....... 4~'~ 4,6n ,. 2.;'1 .'>.'OJ 459 1,(l<JI 43 2S, 

Delawar~ __ .:.. 3~~ 2,101 151· 2,7.'1(1 1M 007 39 4. Distl'lct(01 Coh,,,,hl 1,08(1 Ii 72S .03:; 19,~'(l.~ 1,316; 5,980 r~ I:;, 

Florida... 1.093 7:&20 841 40,5111; 368 3,215 '221 8, 

Georgia.. S,7m 3,\('0(\7 16 61111 15~.)7-l 1,8211 17,047 ISq 2l, 

Hawaii.. 24 313 ' 19 146 191 12-1 IJ 

Idaho..... . 21 17 197 1 1& . llli,Wi,;. '.'1,561' fl",m~ 7,9')2 192,1\lll 53)r:~ 41,~!(J 6W 71, 

'"ill'UDO.. .. ' IQwa.......
 

Kansas_.. 

Kentucky__

'Lollif<iana. 

Maine._ 

'Moryland .... Massocllllsetls... 

Michl~UD__

:IlUn1le.<(>la...

-"lle,hs;pp;,

lti«Qnn.... 

Mon"","a.. .......
 : i Ncbra,k"..

~~~.I1Iau~;"p,jh;':';":::. N'ewJerscy.. 

:KewMexieo_ KowYork.... 

r,;0rthCarolina 

North Dakol~..

Ohio....... 

Oklahoma. .... Oregon_. __ .,_... 

YpJl1l5/hllma___

RJlox1clsland.. 

S~"tIlCarollDO.......
 

SQuth Dakotu. Te""esse~...

Tc.~o •.... __ ._ 

Utah........
 

ViJl'tnont•. _ Virginia _ Washinrloll..... 

'\:estVlfginia.. 

'\.lSOOI~,!W'... .•••• 'Wyoill.ln~. .. 

Tot~l. 1,0~\245,1,1l3<:~9 18-3,6712,410,222 107,40S 466,SlIII 15.00\) 1,081, 

1l<'lfllll'N reported In the column, hea<l~<l "Set qnantlty," fept"",n~ ""not qll"ntUi"" OfllOfcOl1c drugs both ill pUr<lstate a.Il<'l as purt. oCllltent of coml'oun,l. an<'l prep:.."'tio".. Tax is paid b.v S~o.ml,s3t l-b9 rate (01 1 cent perOUJ,,)e orJrocllon tbefeof [or the enUre C<D1tCll~"'!....cb package ar b(otLle. A e<ml poun,] or prcparation oonl.ainio!! .. narcol.ic d~ In a quo.ntity ex""oolug (h,· ""tuory exemption I~ thnd ~Lo

s",rne lIS !.he pure <'!rug. Tbe ullIJJber 01 'Ia""bl"" O:>llllL'I'< reporlCll h/l.'l be"," de~crmll1e,1 from tllo r8Lu~

o! siarnps required. 

1,~99 'n,rM 3'579~ ~9,147 I,~I 7,626 1:1, 25, 11560 _ .1.3Sl . 665 16,790, 41)," 3,151 90 n, • 4£5 J,~~ 3 15,413' z:; 1,7.0.0 31 ll. 

1.3n \ 9,~35 1821 4£,198 :!SS 2,610 \l6 22. '4,182' 47,~23 3:111; 16!),~r,(, 1,.'i-l9 16,M1 m H, ~7 5,174 . 5('{: ·9,367 1$ 1,793 23 5, 

\'''\4 26,549 . __ 3,274 .' ~S.o.I3 2,3&6 9,," 120 4~,

J,4'jO 1~J70 21,;,'7, n,'GO 2,12.'; 11,641 l78 Jl, 

2."09 1'1,1 1:f;i;Q .30,1\57 1,416 11.32-1 75 III, 

1,2'>1 9,Z'9 ><ZI 16,4<.'5 1,10-l ,9,51'>1 73 IS, 

M 1.451 91 IL,I2-l 67 26,'; 511 

41,73-1 %.flf,;j, 2J,",-"! C',?,W2, 15,l8-l ~,~ J,490 78, , 155 1.005, 11~ 3.176, 140 !>57 7 2, 

:If.) 2.m2 252 7,bi21 11J3 1,2~g 20 5, " 

~:~ .. J.~I 21~ 3,6~r· ----Ri··· 1,512 .. ··· ..i5- 1, 

7,4% 17 &12 1 W4 14,7~1 1,7b9 5,720 WI 30, 

.1' 19 ' 15 ZJ.~1 3 29 '" ><39,7821,1::;2,SStI 832')(, 46", 49,109 )3-3,675 1211') :>15.
 

-2,9 .17,b28 1;882. 5l>,3N 7&1 4,3l3 'io 15,
 21 ..239 25 . 1,~ 3 6.1. ...... .....
 1 6,317 41,173 4,7111 85,2,';1; 2,915 21,147 H.'i <;\I, 

." 4.>1 .' 4,41ti aw 22,298 2.. 1,0,';0 10 7, 2SO 2,613 174·12, 1 310 2,401 35 4, , 29,734 .. 1I~,7I:"; g,~~G 129,6~9 ~,35-l.. 3Il :~'I 921 IllIJ, . 301 3,~lv 1.8 5.0S5 2H 1,}5-I 25 b, "" 9fl,' 

~'2S5

3,7;;1 72~

~s 21,695 2,469 480 M 1.';90 '2\19 24 

5 9, ,." 1 ", .2,3,' 12,297 3,901 72,4:l-1 419 2,723 117 12, 2,Q,~ .1384.1 1875 109.432 1,J2-l. 6,:l53! 119 17, 'I

, ", 217 1;180 '104 4,71>..1 152 ~191 12 1, • 37(' 2792 306 5.301 126 1,1IS!l 14 1, , 3,7~1 18;5.>6 1,448 4.;,~~ 1,218 5,701 83-l-', ,

, 529 ll46 :;U 19,61l 300 3,6171 35 12, 

; 1,2?3 .9;750, 914 13,4.\3 ~25 .2,7g7 .3r 9, 

_ 959 .7,7101 4:l51 15,~&,: .1161 4,81>, 74 II, " ; 1·' 10 ' 3· _ 91~..... _.... '" 

1 

RF;PORT OF 90MMISSIONEil .OF INTERNAL TIEVENUE. 133 

TABU: :15.-TA~AnLE NARCOTIC DRUOS, AND r~EPAIl.ATWN{I PUIl.CIlA~EU WITHIN 

THE UNITE]) S!ATEIl I'nOM MANUFACTGREllS, Yl:AJt .E~JI~D JUNE 30, 1!l22. BY 

STATES '_Con tJJlUed. 

Di(onln, Other oplnm ~n,~.lald"snd

den••llv.... ('"",alne. :J C""alB&VllS. 

8tat"". I I '-----­

_________ qu~"et~iY ITaxaNa Iq"~~tt,tyITa"ab~e qll~el~tY ITn>;a~lq,::~IY Tn"atl~.

Alabama.. 

AtlZ()1la

Arkuu."".. 

Californiu. 

CoioraJ~..

Conll""lj~U!. .. .. _ Dela"'~"', ...,....... lljstrjct~JColutnbio..

t'lorlda....... 

<]""rgia..•. _ 

i~~b~~...::::.:..._ Illinois __ Indiana_ 

10wo._ .••• 

:Kansas ." };~lllucirv._

Lo'.'j'ialla... 

M"'"c.. .. .... _ Maryl."J .... , Mss-<8cl\u:;etls.. _ 

~fLdLjg""""_'"''

M\n'.'<'oot". 

MiSSiSSippI......

Mis.;OUrI... .... I,Uf>< 2,~J:! 1,137 5,:>US' Montona __ .. Nebraska. ..... ..... 

~::1r~~~~):,j.,.~~:· l"iewMcx,to. 

~e"'Y~rk........
 

NvrthCaroli"u... 

NorthDaJrota.. __ . 

OhJ~ ... ...... 0kluhorna.. _....... 0 "'gon.. _....... PefllU<yl"ania. _ Rllodehland__ 

SOUlhCal'Olina... 

S~Llih Dakota... 

Tenn"""",. 

~exa<.

';~~;o';t:::'" 1,lrip..n,0.... " 

",""lglon,.. 

West \"irgillill. Wjsc~nsln.-...

TOlal... 

IG.~" io.~" O.~" G."O" 6 55 25 2G 

.. .. . .... ..... I 

.....
 

1 10 92 16 2"~

212 1,385; 1341 2,11% 1 2'1 233,- 411. 7~7

1~ lW' HOI' 011 12 1i-l .4 .. 77 &'i 570 .5. 71 

26i l~! 26, I
 

.19, W; 49, 76-1 

.:!.. ......~: ....... j ...... _:~1
 211 1,954 117 2,054 

.(i;j., 676 49 . .>51 

30 I . 424- IJ 1~,j

23 2571 20 151 11 143. l~ 351 44 275 1,337 12 290 8 17S ',:5 50.5 as 530 ~S 62911 8',) 1,447 

217 ",'>8 37 ),2(lt 

i'> 11~ [,4; 1;,,'41 'J) 7' .03 

S W 8.. l1;
 

IS 192 8 03
 

3~ ····~itl. :,,:"J 1,~~1 _... __ ... _........ ...... 1,11:19 ."i,lJ.lo,,,, (;1)7 9,382: 

16).(;f; 10 42G ...... _ ___ ..... -1- ...:... ...... 120 l,l(l(i 05 1,41;2,' J6' nr, 8 W 4l 315 ~lb· 2fl3 ~'7:1 2,(,7[, ~80 3,620 

:lJ1 41 2:~1 187 17'" I~I 26 •••.•••..•. " 

40'2 55 711 632 1I~ 1,lW 

n I~ ~;7S 61 913 

II', 2J) III 

Uu II US SlJI 21 361 

o.~"'90I O"~" O.~" O"~". 1 1.122 "I 431 48 , 4~ 1.>4 • 1,538 .. 3 J2 ,.1,767,118,481 1971 192 312,1 2,615 !<.Ii 10 

1621' 2,4(r.) 321 " 46,1 297 4 48 

2OJ' 1,675 tOO, 100 

1~11' I,m U,' 21 

,~'

5/4 7,469 .... 1 1

I~I, 6,~g,::_ ..__ ..,. ~,m ~, 22,4-141 1),076 NJ 6,478 1,616 1, lil~

4til 3,915'1 " " In 1,510 12 1 1If, .300 n,lJ69 71' "." 596 5,989. . .... 51 '>:>I ••..••• _._ 1,210, 7,&.2 101 f49" U,Il7<1 :;02,. 1,428 '" '1,390 u.N." 714 772 

\Jil~:' ("SUI ~!,,~""'

W,"'J~,\, 47,350 '"if 1101 613 __ . 

1 '"', 268, 1,425, 

; ~:, 2,ru:, , '" lID 2 26. 

23,7CS 79,4U:; 7.031 8,382 

25)	 0;;;'
 

2' W·:
 

2,41r'l 8J,~11 3, lSI', 

jr04 1,:\~ ... 3&1 ·,002 

J, ,~11' .j[:~'9(1 - C','" 1,7H 1m 'b'1l 1,&<)2. 1221 ''''ID. 33 2<..;. 

.472 5,21H 

ill '1 'w 767 4,437. 

ro .lm l'ill j 

'I ,~

.100 4,51'), r,7 2671'" 

14~ 2' W41 W ~i7 3;02lJ . 

1,,J,~ :!5,453 42,02'~ ------;, 1<!\J1 42il,IZ7 20,392 "~,66S

1 Fi.gurc:s rl'jlorl-b<l i" Ihe ro!llIDll']J"ll<led "Nftl. qnllJlllly." tep"",enl "-'-'11,1 qlllLnlilies 01 narc"11" ,1mI'> b~th III puro s'Me and liS I,:u-t c,,,,I,enl oj cOIl\pmm<'ls Illl<'l prCpllrnl-i~IlS. 'J'"" Is paid hy sl=rs at II,e tate oj 1 ce'! t per OWlce Or """!.ion there(o! f<lt lJ,e ~Jl We Ul"~en[s of eacb Jlaclu.[:e or boWe. A ""rnlJOllnd or pT"l'oratioo ~onw.in",~ a narc(olic urug if< l> '\"UO'I'Il' ~.>:,,<:"di,,~ tho, Ma~uto" 1'''<'JlIprion Is I.ox,., ~ile ........00.. 1,)'0 pure <'Inlg. '1'1<0 number (If "t...all c" auli= l'CJlorl,cd h/l.'l In''' d~t.fmi.nOO:[roml.he ~·o.lllO <./ >l=~. required.	 ., • . . . 
•
 
• • ... ti: "'; ~j "': ... ~; "'; 

,"

, 

o 

" .... ",' ,. '" l'i ., NO 0-._ r:l- s:: " ,.I>l ..".,_~_ ........ ,.".,_, __ ..
 a I ... <.0 ... ,.,"'c "'..,"',.,"'_"'.:>_...,"' ~_ .. "'''''''T,,,,~,,", ,._~..,,__ _ ". 

'1 . . I ;#~;;;Lc.::!~ ... ~""~§':g;: ~,,~~ ... §~:e;:t::;st:g;&=$\

-,1...,~ .... ~~-!::!h:,.., .. :;E:fQ!~~ ••, I : 

~I ......: 

..,: 

:::-: ~: :;; ,,: .,<»-0>: -,-, 

e: 

..0; ..... 

",.!:lti~~~~~B'<~_:

c·, 

. Coo_"""": "': •.. 

cc' "'; 

.- .,
 

"

0

0 

" 

"'".
 0 

.~ • 

.> • ~,

.° 

0

• .= • o· 

N",

.N O · • 

-<@"" m. 

• = 

; 0 

q " 

0 

1< 

,,0 

c "" :::'?j 

~c

•"•

r~~

" ~to:'i;;
 

!!'~w
 

.... c: po .... I 

• >~z

"0. " ~o B 0 

l ... • ~o

"0 '=~t:i " ~~ 2 0 0 l':~~

.15 :tl~

• ... <'l i:j 

-< .~ ~:o:"':I • .! z:o- 0 

",c:~ Z 

"" > 

r~i"• 0• .. ::l 

; 0 0 

to • ~" • 00 • ,.


O'c 

.-

z •

c= 

• 

8~

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_ 0 

q "~l'il~

z~>. 

C 

2= w , , '0 
pc 

TAou: 30.-E"FORCF.Mr.~'''T OF ruE H..l.RRI~OS NARCOTIC l..nr, A.~ AMRSmm, YEAR E~m:n JUXE 30, 1922, BY STATE!.'. 

Unr"!:lslert<l. Regiswcd. Unrr,;hLrrM. , Rtglsll,rcd.

,.....
 

Alobam.... . .. •••••• 16 JI = ,ro '00 10 3 I . = .Arl1OO.... . .•••••.•... .. ..... .. .... 7~ 12 3n I;"	 '13 ••••.• n '00 

ro 'M

,~

Arbn...l....... ... .......••• 11 ZI "

" 8 M8 00' m"" i:I ···T .. ···· •• . "

, " 00' ,~
 

California.... ...•••.•.. .... 06 2H 46 1,32..'1 I, 391 1,730 Ii'll 1.~ 00 ····il·	 •

, I, 7~0 Colorado. _.... ...• 26 165	 l87 129661 l,~ ,

" I,~~ .~

CoDD~t;CUt............... 3 26 ."'" , '" 13	 '" 210 ., r.. 4 .... 4 •••••• "0 , 

"

"

n" n.
 

Del,,,n,.... ...•........ ..... 6 .. I	 10l ,rn no ............ ····i· .. ··2'• '" ,ro
 DimlelolCOlumbia...... ..•• 40 l'l n ,~ 4~ ····iI··· it· ::::::	 • ,~

..	 '"' '" Florida " •....... 2Il Z'J ,	 431 478 ··437 ····4· - 2 8 2 M ~;8

Georlti"... .•.•.•......... 107 l31 m '" 62 1,3"il 1,b36 

"	 

1,7H J. '''T :::::: 1,371 15 17 13 ,~" " 

1,77'
 'M

Hawali..... ..............•.•.•	 37 33[, ••• _.. 126 408 ',"",~ ...
 Idaho_................... ..... /; 36 "' '" , '00 ., ...3.1. ····i· 21~ ::.:: ~: :::::: -_. _:: ::.::...."2" ···i5· '00 ~,
 " '" ;'00'" 95 2, 700 3, U3 lIS ...... \II I 2, 400 22..... 311 29 222 , ,® 3, 113
 ~:;:r~::::::::::.::.:::::::.. I~ l~ RI SiO ~, H...... II I	 1I!l5 5 22 25 123 IO'II'lI••••••••••••.. _,.. ••• .•••• 22 S2 ,oo

• '", 'rn I,~.S 1,1;00 1,613 f.8 312 . 1,4...<:8 3 I I 5 U ~" I, '" "	 l,~ .,Ol~ Kansas.......... 10 26 21 rog flI.; 10 . .532 • •••.•• 5 22
 X"".ll!ety........ 4 ,0 18 6(17 ~,	 o-ro 4 .••. 10 32 15
 Loui"""""'".... G2 240 " "

•

,	 '" 701 9 ,ll 1,013 IJ '''T .~.~ 701 118 00' 

1,013 ." Moine_......................... I 12	 ~, 21 4.'13 (I I 2 .•. 407 1718 .~ .~
 =

,." •

.Maryland...................... 13 IX. 0; 1,21-6 

'" IS 1,:l()2 .	 '" 1, .',()I U2 I I~ . 1,276 ._._ 13 42 31 I, :1(12 1,501
 ~"Sl\tt.•.................. 19 97 U" • 1,691 35 1,7:\.J 1,851 23 •••• 10 .•••. 1,001 2.. ... 6 7 29 I, ,3~ I, S1i1
 Mlcltlgnn....... .....•..•. .. .•. H 1.14 ,~
 51 1,00:; 2,OI~ 02 •••••• (I I 1,630 ... _ ° 15 212 I,SGO 2,014 MInnesota..... ..•...•..... .... :u. 100 " roo '" 1,002 19 1, 1~ 1,2',1 S~ 1 2 . 1,002 I 2 I 20 I,I~ I, 111 '" " ~. 64 334	 238 JO. •••.• II; 4 07 S:II n~.:rY~:::::::::::::::::::::: r.t.~ 1\21 " "

1,764 28 I, ~J4 2,H5 2Ilt ····3· :i. 1,764.... 14 f5 1,814 ,.~ M=tana.................. .. .. . 21 76 

• • m '" 67 I~ G .	 ., '"
 '00	 20,1 217 " '" '" '" 

N~btMn.... Il4 100 2lXI I 4AA 4 iP3 006 1111 GiS •••••. M:IlI3 488 ••••••••••• 1 •••••• 4 403 00l\ Nt.""'..........................
 3 2S 31 2 Nn. flGlrlpslllro.... " 6 10 1 ···:ii· sti 3n ...~~ ....~. ::::. ~~ Jl ····6· :.:::: "''3' ····5· i 3~ Nt JoD<ll'.................... 80 133 m 12 1,IiS, 23 1,723 1,1144 72 I 7 142 2Zl 1,087 1 2 17 15 1,722 1,IIB


N UulC(l.... 8 8 6	 .>8127681 2 6SIi8 ..........•. 1177084
 N \·0.1t..................... 100 224 330 33 2,554 65 2,682 3,(1]2 ··Iiii· "':ii" 311 160 330 2,~~~ 13 2 ····ii· 80 2,G82 8,01Z
 r.·Mlb Carolltla 12 II 21 28	 s;;o 61 1l:l9 000 ; 6 I ····i' , 21 &",(l 1~ ····2· "7 27 38 9311 900 

Nmh D,lto~.... •.•.....•..•• 4 7 II .... 263 3 200 277 I 10 11 2tiJ __ •• • ••••••• •••. •• ••• 3 2M m 

Obio.... .... .. 46 20, ~13 U I,~!~ n. I,~~ 2,!,~ l~ 6, 31 91 313 1,SH .. 10 IS ':13 1,875 2,11':lI
 OltlAhoma..... 153 ISS 2111 31 """ o ....v "" "'" 1 2022IH 3.'i2 151316 lIS +1.5 T.l6
 

Ol'l¥M.. 37 M 96 9 1{).l 2 ll5 211 62 6 I~ 1 U \l(\ lot 2 ....•....... S 1115211
 P""'''''yl....ma 103 221 m 27 3,9,12 102 ~,071 4,308 6ll IS I UO 327 3,1lt2 I M &l. ~,071 4,~

Rbodt hlalld.... 12 23 8,\ 6 a""lb CB,oUtla 16 40 M H	 M~ ~~ ~~ '''T .... j. ····3· ····2· ····il· ....~. b~ lU 274 2 276 276 774. 1 1 276 276 ~~::~7"'" .::: :::::::: '''7t' "'67" ··isl .. OC. 923 51 1,015 I,HG 29 ···:ii· j. SG ··iii· 923 7 12 12 66 1.01~ 1,146 

Tau........... .. II 401 410 148 2,~2, ", 2,~ 2,~ 21,: 10, ···iJ,;· ""S 4!2 2,lH2 7 4 6 7 Jg; 2,263 2,6Tl Ul&h. •... . 17 19 36 7	 "" """~"". ""2.l1 1622f,(l~ 'lummi.................. .. .. 5
 

Virgjlli&....... •.•. 7S 1M 242 17
 m I,~~ ···~3· ···ri· ···ii· 110	 2;~ m..j ····9 ~~ I,m 

.....asb1Ill:!-OIL......... 43 233 27G 2 M3 319 625 177 14 ····2· . (13 276 3H I 2 .... ..•. 3 3jg G2.'i 

W...r. vf.l;lnlll........ 11 .~7 IlS IS 083 22 1,023 1,091 .0 I 2 19 68 9&3 2 2 • 32 1,023 1,01ll W''lCOll'!ln........... 10 II 21 ~5 919 30 !lOO 1,0lJ 9 6 6 21 1119 I 10 7 03 IlOO 1,011 

Wyoming.... 12 39 51 3 17S 6 187 23S SS 2 ...... ~·="Ct::-:'o'o'+.c.o..c.C.I'.C..o.c.. ':'::::: 1 8 ~~ 'I'otal.. . 11,7411 r~los (l,OOS 11,381 40,055 1,483 42,919 49,827 2,945 100 GIl3 17 3,054 6,008 40,055 15~ sa I, 254 ~u~ 1,9~ l2,0IO Il9,S27 

',11 

» 
I 

tl~Ii:;:;,!(a::;.:s::;,

::: E'z;!,Hnn 

" tOz,"~, ~"~~ ;::"'~'" g--­ _ '''>l,d,;~",".El~ ';:1: '<iii ;:r.~: ' ' , ;J: 01 ...: ;;;. : , • c· ... · . , f: ' , ,. 

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: .§""' .~. ,~~: ,". ..... "'''": " 

," l~· ~~g:<;l",=~E~~f ,~ -.,.-..·~;",~·-~tl-;"'" ~[, pl~;;J~~~~~;i\l1. - ", .. -",,,,.. ,,,,.,,,,,, 

,. ,. B.:'l ", g::: .~~ :z8:: ii,"'-"'-" ,f3g:,,~1:: ,~ e·s , .", ~~.- i\J! ~.g .; ~~: ~~§! . ." 

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 f'>""

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_._~ ,"':c"~~~,h,;i: :,; 

1,tMlohilllll.._ 1.<20,751.5 29'3,5(;,'1.0 007,3-19.1 13,B4.7 ......••• _._ ~1.9 ••.•. _._ ..__ 2-,'l1S,021.'t 

"'~M',mo..... :Ji~,9'XI,7 25,715. i 225,?::!3 11,2:'2.0 ..... ... . ...;.;,.. ...;.;.,.• _•...~_~ •... ,!!",~",;.l, 01 "'lOon.. ,, 1,300,005.6 112,1ll2.Q 4,,,"",.7 10,039.9 .... v (,,,,,. ",""'1.(; , .... ",..;, 

6thMJ""ourL.... .. 151,80•. 2 _ __ 18,1;7.2 11l1,9M.f l lltXewJ',",6y... --214,503.7 1~,755.61 198.100 ' . ..•• 4<29,451_2 

SthNewJ6""ey...... ....• 82,325.3 2!f016." " -····&,mi:4-· 1l6,H7.6 

l.tN.wy~'~....... H7,sOO.0 g'l,(lI'IJ,~ 2O·.:l~6.1 ~5.5 •••••..••.•.•~~.;;. ',','.',"'-, ••:a ,HJ,57:J,.!s 2I1NewYork..... _.. 1,41',51'9.5 13\UW.8 1:l.3,S'!.Il.l ~,0Il-"\l 4,{Y72.~ ..... ... 10,!!I'2.S ... 1,771,17.-.4 1Uh~e,.Yorl<...... 1,821,031.8' 001,461.4 f,28a.6 8;4.2 100.9 1,000i.!i:ll.J 3,034,4 2,8!l6.3 .•.....•.•... , l,h1(l,3fYS.O ~lstNewYo'k_..... 9,104.3 3'),191.2 1,600.3 6,730.5 _.......... • , ~,70.:.1
 

2SlhXewYo,k... _.. gr,7~2.0 .... 8,611.5 ..,."..,.••,...•,...•....,............ --s-;ino.u 3,l»5.0 j~,12..i:i- 141,133.1
 l'tOlllo.... _........ 2,1;0,690.0 1,733,845.7 79J,G38.5 35,&>:;,7 "" 899.6' i,8"i~,18\.2
 

iE~p~E~i~~~:,i:··:.. :"A'"12, l~;:~:i: d~;m:~ 10,721,M:I.2 ~:;~:~:~ 8O;ooi:~' :::::::::. . 3~,.::.:_ ~~;itH 12LhPeD03l'lv~nIa. . . 1,327.3 31,411.5 1,327.3 .. _...... ..••. _.••••••.....•_ 37,O~1

ZldPeuu'yh·•.m ~07,108.6 572,323.5 10,"75.4 2,207.5 ---- .• •...•..• 768.&· !m,3S'l.6 

~7~~;~~~>'_.• '_.._.: -::: 7\l"'_:,.,:,~_~,'~:,: :,::h;oc"'~ci',I""""'i'·,',',· '~I",."~i;~C·!i~,:ic·;:.:l ;~;: ~:4:~.·l': :~"~7, 524.' -6-0'-~~~ ~: :~:~.'~' ·~:ll'J,i-&iii,i.i,i" .....

'& 
-------

---

REPORT OF COMMISSIONER _OF lliTERNAL RE"1i;,NUE. 145 144 REPORT OF COMMISSIONER OF INTERNAL REVENUE. II T ...nLI; 50.-TAXABLE GALLONS OF EACll Kll'll OF DISTlLLED SPIRITS WITHDRAW1>l TABLE 4S.--T,I.;l:ADLE GAl,j,ONS or EACH KmD o~' SPIllITS W1THon"WN PROM DIS_ ,FROM: DISTILLERY Al<lD GE"lERAL BONDED WAREHOUtlES, TA.~ PAID, EXCLUSIYI: 'l'Jq,ERY "iAREHOUBES FUR TUAN6J'ER TO GENERAl, BONDED W ARWI:IOUSES, YEAa OF TAX-PAID SPIRITS T~ANSFE~RF.D ,TO BOJ"!'LINQ, WAREHOUSES, YEA-It EloID!':D ENDED JUKE 30, 1922, BY GOLLEUl'ION DISTRIL'T". JUNE 3U. 1\l2;?, I1Y COl-LI!CTION DISTRICTS------eODtwHed. 

Dil;I,riCIS_ Wlili;ky. Gin. JA~l:"'gaLe. District•. Whisky. '1- Rum. I'Gin. I :E!igh l.hJooho'·I(jCNc~~~~el Ali!;!",,' wmes. spIrit>. ~_.

in.S ---,-"-~-~-,-,-,-o-~-w-~I I~-- ---.-- ------ ---. lot Illinn;. 

11,1 

i 

,I 

I 

!'II 

1 'I1 11 

m.5 ID~i~n~ . .........:1" '---iii:~' 72:l.8 WAREHovSU. Kcn~ucky_. _ 137.1"J.l J 137,724.3 

Marylan<:l.•.•.. 5,J04.5 5.1111.5 lot Galilornia. 50,931. 1 147.6 ~., . 1~7_(, 6th California.. 10,806.0 

l"tOI1IQ _ 21st NolV York. ll'! 0

~. l'tIllinois_ . 9,535. ° 

23d P<mn"~'h'nllls ii-i,­

Mn:rvland . ~,~~LS 4,l'a.8 

"". Kentucky . 3,616.6

04.'1.8 

Total. H8,li.:{I_& :15, W9. 5 

I't Mis.s.l\lri.... 82~.O H~.f75.& Ma<,"",llU""!\~ . OW. , I 6tb Mi",ouri. .. , 4,0;;2.3 

5th ~.w Je"ey.. ~J, 2:59. 6 1st NewYQrk .. _ .... 1~~_ 1 T.A1lLE 4!'l.-T...;o;.'LBLE GALLONS OJ' EACH Knm OJ' Dl!5TlLLED 8PIRrrs T~N!lFEItRED; M New York.. 110, 0.';5. T,u: P.ilU, TO BO'J'I'LING- WAn\;HDUliES FOIl BotTLING IN BDl>D, YEAR ENDED 14th New York 3, 7?1. ° JUNE 30, J.!l22, DY COLLECTION nllnmCT~.

Dil;l,kl.'. Whisk)'. I II"",. I Gin. 

·~-----'-----~II---=-:~-- l~t lllin,,;.,.•... 00,110_0 313.7 8thllllnol5_ ••. ..-. 2!i,HQ.I 

IndienlL D5.018_0 41. 8 KeuL~ch.... _ 1,OH,354.0 

M8l"yhntl.

:M...<;~ch"s"lts .. _ 3lXI,1l41.1 341.2 

1st M1",ouri . l.066.31.......... 

lat Ohio.... lKt P<mUsy]"Mia. 23d PeOllsyl-nmia. .1 ._ 

1.l;,H7.7 • 

6'j':lO~~ 340,891),2 _._. 

._ 

' 

L72.5 

.... 

., Tat'lL .. 1,~M,I7:l.1 628.0 

IlJ~t.l";ct".

Dl-'mLL~RY WU\EBOUS:r.H. 

l~t Illinois... sth lllinms__ Indiana..... KllJltucl<j'. .... 

Louisiana. . 

Mal":!'lfInd . :Mios.Sachugatt" • lstllli....,ouri .. 

6th Mi"ouri 

1Uh New York. 

21st N~w York . 1st Ohio . 

1st Pe'"lSyh-..nia.... 12th Pennsj'l"ania.. _ 2:Jd Penns:!, vanin _ Wisconsin . 

ToboL 

Whisky. 

5,M::!. I 1,M4.3 

8,105.8 

J75,237.4 

lOI,811.8 

I "pin'~:

7:l1.6 ,•••••• ,., 3,6."JlI.1 

.. t:::ti~:~li4;~T

1--"""" 

7,54.'1.7 ~.,

._~ -,-­

21st New York. ~,

1st Ohio __ IS7. ° 1st Pennsylvania.. ~; 120. 4 

12th Pennsl)y~"ja, :l4,391l. 7

I .h~!:",p,I", Z3d Peunsy "an,... '1,." 3,3;}H Vlrginin.... 

TolaL... 241,276. " 18-1. II, 2,761. I 1.......= 3;,,014.9 1 2.1>'(•. 6 282,023.1
 oh,-Il'i2.7 

~S,{]tl.1 QrllIld tatnl 69ll,TJa..4 I' 885.9 1 36, 15-L 8 1 05,9IlO_7 , 1,017.3.;-t.O 

JOO,1l47.7 TUlLE 51.-TAXAB1.F. G",J.LONS OF SPIRITS UPON ''''RlCH TAX WAS PAID BY STAMP, 

3<11.2 YF.AlIS ENDED JUNE 30,-l!)21.~ND -192:! I,O(ll;.3

58,620.2 

SWlU; aI. time;,1 paymonl.. ,~,

6,720.~ In:! 340,800.1
 

W~thdr~wn en" paid from distillery "'arehouses .
 ~,H3,Il91.T 49;;,liXI.5 ­ l.951i,{i4~.5 WIlMrAwn tax pAId from ~cncral.I){)"doo "arehouses . 1,57;', 2lO. 282,~. 7 Withtlr~wn t"" pAid from mdustrial ~k~lwll)QndedwarebOll$OS. . . ~I,41G.-m&~ I63W:l.'iO.6 

WithdrawLl tll~ paid forbotUingi" bOlld __ . : _ •.~.001_9 1;956;M2.5 Spirits UPOll whlclI 8 customs dilly "'lualto the il1ternal-l"evmme tax "''''' 

~., 971;1 :;::,M6 .,., 3,618.41 l81.' 14.6,lS, 

111,768- 5 •••••••••• 2Ii,3W.6 

·'!\I.O 3,693.1 

35, 

""

D.i4. """

, 

7

'" 

~1.0 456. 2 ~,.'>S2...; 2,185.9 "s;7iU:ij' 3~,27(l.1

1M. ) ~:8t::::::::J 5,.~i~· 1,177.31 61,155..3 

3,127.1) ~,

.....
 .... ... ~,I20.4

...... " 34,393.7 . I.. .... , 3,31.1.6 

1_ • 1iliJ •• ••• •. '.. 33.7

m. " 

TABLE .50.-TAXAllLE GALLO~S OJ!' RACH KI~D OJ!' DIS"I.I,I>D SPIHlT;j WI-rl!.DIlAWN paid upon relmpo'(.a\ion . _. . 22,000.0 18,1J3I5.0 

PROM DISTILL],;RY AND GE~EP.AL HO"lOED \\'AREIIDUSES, TAX PAID, EXCLUSIVE I;~rto nJOo rum ""d nlcnhol tax '>aId .b~· '\.::Imp . 32,701.4 ' 8,~S2-0

'Irgm Island rum 8nd al('{>hal tax pa,d by ',-"mp _. __ __. _ 6R~ <IP TAX-PAID SPIRITS TRANSPERRED TO DOTrLlNO WAREHOUSES, YEAR ENDED Tax paid!?y ',.~.o I .,ta,,::,p On .[mlts seized and ror1~ited, illicit spims, etc., Alld JU!'((~ 30, '1.922, BY COLLY.CTION DISTRICT/!. ~1~4 lllJI.\.7 F~~),";:'~~~~x '~I~~.~ withdrawn iI-om'';i>OOlai ijond'~.i,,-arohowe; .- .-:: 65,459.1 25,7+6.5 Fruit brandy 1«x l",i<1"1 fruit dlsttlleries .18,tl?:l " ."" • 

Neutral I Aggre.­ Tol-aL..... 35,m,li6~~119,I(IS,CH R=. Gin. ' R4:h. I Alcohol. lor <OIr,.-:n~1 gal,e. ",me•. 

N""lr~J 1 Awe-­ 1<>1" eolognel gale, "pl'I(•. l>;'(rtcl~. "'1 \"·!l]'ky. R~lfn. _~I AlL-<lhol. 

D""'Jll.yftY WAREIW"SES. I 

TADLF. 52.-TAXADLE GALLONS OF EACll KIND OF DIBTlLLH1 SI'UU'I'B WITHDRAWN 

F.lLOM; DIST1LLEItY AloIl> Gr,"lEIlAL DO~DED WAnEl!QUSES POll. EXPORTATION, YI!AR 

END£D JUNE 30, 1~22. llY COLLEL'Tl(lN DISTIUC7S 

10,255. 7 1,0.;4.3 

~.;.46. 4 

176; '''iI. 4

"., IIJ1, l5,;. 9 

1, 5SlJ. 

=, 1,t1lllllols -- ---.-. _I ...- r, 1- 3,2tO.<1 4,0!I1i.2 

Jl,On2 0.' 

no 

IS, 171. 2 .~ili!i~l~~:~~~~~~~~~: :.-:::::::::: :_~:~~~. :~~~,~;;.:~: ~~;~::;;;: "·::~.:i: ~~~~~~:~~~ j;~~ il.tNewyol"k.•...•.. __ --.--- 6,~.5 8,7JJ.~

63,52:>- 3 I J~n~~,'rJl~I~:..~.~.~~~~~~~~.f~:_ 34,48.'l.~ .---.--. 50.!; 

6~,1~:n

1 3-1,5-13..3 Ul.ti ne,p",-tstollll;\'warebouse,;June30, 1921. 313, 1m. 5 2, $Sil, 4 2,57';.0 . . 318, 36Q 5 

-"", T<>',,!.. .. _......... . 441,M3.4 101,3~1.2 10,2'11.2 Sl 4 3 ZlO 615$,~81.8
 

(}~~~;::::~~~O.~."w::~~""~ M' um u. u u. I .·1 M, .huSel(.__ .. _ 3,489.0 . . 3,489 ° --~-------

'l'ota!.. _ 3,523.6 ... . .. .. '. 3.52&5

~nd (0181. 445,oot\..<1 101,31I2.21--;-;;.22t 21 1:>1.4 ~I~ 1 -'''lU".<:;j- -::!~---10
III 

III 

il: 

I 

• 

146 REPORT. OF "COMMISSIONER OF INTERNAL REVENUE. 

'TABLE "'3:~TAXABLE GALT.ONII m' EAl:R Knio 01' DI!lTlLLlm SPIRITS WITHDItAwW 

,YROll:l DISTILI;~RY AKD GENERAL DOl_Dim WAHUIDUflEI3 ."011. E:;I:1'On.TATlO~, YEAn' 

~ElmED JU:SE 30, 1922, By COUNTJUE8 TO WmCH EXPORTED.' 

•	 .j" 

E,",pOtl~ 1.1)___ Rum": Gin. AlcohOl. ColOW'o 

spirits. 

Qmads ••. 

Chins. 

Englund.

Germany. 

Greece . N owfoundland _ 

NovaS""!;•.:........... 

"'~~:i'

2, \l96. 

89, ;c'U I 

-----.'1 .. ~. is.:!. 4 

1.1, l~t,t

83,131.3 

0.,1. 6 

6, TlC).,~

st. 4 

-'3,-~-io.-6·

.'full;!L	 : Tu paid lor dome.,Uc \lse:. _. _ C"",mltl", in, or thefts from, export stor­ ..~o warehou,e and unaccountoo for . 'C ,usltles tax paid : c..."alties 1008 a.llowed . 

In .t"rage wareboWlo lor e"port "June 30, 

J\rlL... . To", 

; -us 21, SI5.6 8,11.0 

M,lao.1 W.O l21. I
 '000. I
 !:::::: 11O~:::: I-l~::~:~ I~ ~;:4r~:~;~.-~·1 ~:~~::.:.

." Exclu<ive ol alcohol withdrawn from indu,(rlal aJoohol bonded wBrehou,"" (ur ~I'<',t dllriI>,; 

ended June 30, IK'2. Soo Table 68. . . 

TABLE M.-DllAWBACK 'OF 1:S'fEnKAr:-REVENUll TAXES ALLOWED ON 

Dl8TILLED SPIRl'fS, Yl':AR ENDlW JUKE 30, 1922, BY 

',:\ :.f~'J .. ~\-,j ...'.1"' r· I'"'"'!{ ,,., r, ' 

Por(R.-­

u. 

Claims. 

•

Amount 01 

dmwbIlck. Pori,s. Gln;1Ic,­

BaiUmoro.•..... Boown:_ •...... 

lJullalo 

'()h:.UAnOOg:l. 

g~;::t"';;i.~::::: Des Moine....... 

·DHroit_ . Duh'lh. 

eNo york . 

__ . 

. 

. ... 

. " l8

,

, .... 2 

m " 

'"

, 1,505 

1831. 89 

'3,1~:~~

'", 1)S5: 39 lHl. ~Q

1l,lI53.80 

2 837 97 

83; 192: 70 ."' :136, aJ:t 30 

'New Orlenns. 

Ogdensburg.

pembina. __ . l'hiladclpbin 

St......lhnns:. 

St:Louis._ 

Fr8ncisco. 

Seattle_ 

-. 'Tor"1. . 

"

, 

H 

" '" ,

, 

1,771 

- TABLE &D.~":1PJRIT.~ ItJ:GTIYllm, YEAII ENDED JUKE 30, 1022, DY STATR!!. 

.. 8-(-aLes. (;"llon'. II Slaloe/

CoDIlOCU~O t. ,. . . t,>nl.1 ~IiSSOllti.

Maryl~nd .. ~, 1~I.O ?\ow York. M''"...~'"<el.l< . :1'\1,2...1 Q

llichi"'n .... ;lQ1. Total..

,

• • ... 

REPORT OF' COMMISSIONER OF INTERNAL REVENUE. 147 

TABLE 56.-TAXABLE GALI.{)NI3 OJ' DiSTILLED SPIHrrs REJ'ORTED LOST BY C,,\SUAL1'Y 

IN DII31'ILM:UY .l1'lTl GE:SERAL BOKDEO W.\REllOUS~13 (INI:LUDl1'lG SEl:WHEiI, 

FR,l..UDULE:ST l'.EMO~·A1.S, ERROfl,S IN GAUGE, ETC.), YE..\R E:SDED JUKE 30,,1922, 

BY COLLRG'l'ION DIS:J"RIG'l'S. 

Dlal-riol•. 

DLirrJLL>:RY ""AJtF;nou,,~s

cmmecLieu( 

IsIIllinoi'.... 8th IIIinois.. _ Indians. _ ' .. , X""lucky _ Loulsiana_ '. Maryland . l';tObio . l~~P~nlliyl\'1l.llb

12th Penn;;ylvBlUa 

Z'ld PeDlliyh·"",,, 

TotBl... 

. .. 

. 

WhislQ·. High. Gin. Win Alcohol. .... 

,----,----,----,----, 

l.";';.~

,~.

7'0.5 

2, 1.V,. 0 Hl-;J
 

7J, 7;;Q. 5
 

2, 7'" .I	 ••••••• •• •••• ~, ~) 755- 1

,,~:! .' ". .	 :: ~~:i 53b'9~. 62.8 •• ••••••• ••••• 5,4a2.3 --~----~-

I ~,~" ----"':'J ~, 'I-.-~,' 'ID,'~'

Neutml 

oolCW'e "' ''''. .... ~l'irIl •. 

• 

1,'8.0 

,~. 1'0.5 

2, WI. 3 

"":1:1 

GENERAL ROKDED WA1r.EITOV.'lliS. 

lI'"sssohu",M.~. _.. . . . ... 48.e. .... 

I ' ........ ... fl'o-Co
 ~lb New Jersey.... -2rlNowYor.k_. __ . O,I:z.U "'9\18'5' • ~~U ····IQi:il· Il)~~:~ 14th New York..... I l, 940- 8 .. l, 9jo. 8 1E<tOhio__ ". ~oo. I 500- 1 

l2thP=yl"""m. . 1, G41. I ._. ._' ...:::...:.::.. 1,6-11. 1 

TotaL : 113,~47.6 99S..~ 1 I,"~;O'I I~l 6 l5,967.8 

Gr""d tOLeL . 100'140.6II,Zl&81 6~·~II,Ul.1 m7!103,~I::'O

TABLE 57.-NA1'URE 01' C,l..I3U.....L1'fE8 i:s DISTlLLEHY ,l..KD G'RNEIUL DONDED WAKE. 

HOUSES, YEAR":EKDED.JUKH·30; 1022 (QUANTITIES '])o{ TAXABLE .GALLONB), BY 

COLLEarrON DlSTll.IC'l'S. 

E"~ Other

Di<ltrich, Fire. .. ill Agl;t"" S/."l"". '...·,n­ pLo. I:'luge. OlLi.",.

--~-----'-----'-----'---,I ,-,-'­ l"STILLERY WAREHQUISES. 

Conueoticul .. 1,llllino,,-.o .. ., lith Jllinol<l . Indi""" _ k"ol.ue!(y . u.,;,i",,~ . 

lJ"'~I"'d . l.'l6hi~ . 1.1 P"lUl"vh-...oirL 

11lh P'''~·'T]y""ia.. ~~ P~n,,-,yl"""-la . 

T"I"1. "" . 

GI!..NII:UI. flQN1'EI' "'''f.!'.lIvU~U;.

MM"""hu'CIH .... ~u, !-'.w J~,,"-y .. 2~K""Yor-" . HLllXa.... y""k . l'IObio, ... ,.. 12t.b. hnn;yl\"8Di.... 

ToLBi. 

GrandlOtGL ... 

1!lS°I· ..····I?J,.ij "l~ g 1.-1 ;~'O.1

7~1~ .. ..... 7~l.:>

.r , 2 2,Si111 2,$"7.3 

0.' 

G9,~72' . '617g '.!,~"t'..5 %.4 gS1 71 7"~:> gS.l . .3 '.!,7~1.7 ,11 Z,7:"\1 ... 1.0 1014 ••• •••• 1tI.l.1 . . .1 .. . .. . I c .9 2,782.6 2,183.5 

. .. . .. 5,452.3 . 5,4523 

.100,'<,> ----w:<1 ",",2' 1----;;;0 "','" , --I~~I~

, , 

..... ~".6 41'0-6 .., 498. \1 j(l9. 5 

11,247.7	 J1,\1~i.7

1,9J0.8 1,9to.S 500.1 590.1 

__ 1~1~1.3 -'-I~="'----""":.' 1:;,~17.91 48.6 15,967.8

69, 372.B I 11",33,589.91 237.61100,212.0 

l~
.to : _",: 

§~: ~: ,~- ;,: 

'-,-- . 

.'" : -"'~-"'---'"

~~~~ ~~~~~~~ ... ..,"'....... ~"'o.,'"
 

; "·w 
...............
 

150 REPORT. OF C(J'M':r.!lSSJDNER OF JNTimNAL R,EVENUE. 

TABI.E 5!J.-TAXABLE GALLONS OF SPffilTS Rf:II1AHHNG IN DTS'l'II..LF.QY.;\UD GENERA.L 

BONDED WAlUmOUSF.-S JUNE 30, 1022, \IT COLLBCTlON DISTRICTS AND BY SEASONS 

011' PRODUCTION, 1911-1922-----(',;,mlillU~d. ,.. . 

. 

D1str\o)\5. 

I~lt

Sprlnt;. I Flill. 

I~H5

Sprino:. Ftill. 

1915 

Spring, ~'nll.

s-J. 9',2. 3 Sw.~ 4~, {7,~ I 12.G82.9 124, l".l 71 3S, 0'l9. I .u;G7-1.5 71-1.5 H,~S9.4 .,I,lai3.!l I~.674.2 9,166.4 

~:~i~ 1, 11!o. 7 l1J":8. 5 6,OSO ;J ,O',:'i'4- L 19,373.8 4, !l'J8. 1 ?l;hlO.9 {9~. 9 :J.S. U;J-'I- h 5 195.1 

5, -lIi2. 1 m.1 .i';';,j-il"-t. "':,;"S-ij:O' 2.7C1ii.3 2'208-6 

1\I,M8.2 .......... 4~.o.:u 1 32;67:>-6 

G,~!>.i.3 .....685.'3" 3,4~9 1:.0.6 J;J.~Q 2 f>3O. 0 

13,100. S 9, 1};18. II 3, l.2!A 34.""9.0 21' 29:l. 5 

1,>lG1.1 ·Ti,4i.. .i 2,14\1.5 2".....U ~,S9~.4 3;MI.O 

':l5; 7;_:>;II. 2, 95(). 5 ~'.jIi.\\1 1~,Gn.1 451.8 

l,25S. I 3"!,4'O.6 61.-100.3 17,812-6 

1,333."6' ...................... '&'1.7 ~."12.8

......... ~~~ . ""i;i&j:o' "'993.''1' 2\1.3 

3, 2t3. 2 15.,,",'~ 1 ····:1j·ii;i:il 5 32.J 3 ····521..1· 13,005.1 2'i::~ ~,lJ7.3

(~:O 742.3 2(2.0 G,~.9 ,>m.~

...... .......... 23\1.6 ...... ............ 

346,203.6 13,O".!'J.5 L8'J. 25~. 4 &>, z:;.;. ~~,~'J"'3 25',.330. 6 

.. 14,tolI2,6llO.2 312,425.4 \2.7M,ao:;.-l 7S], ~'ll. I 1,160, 2.l.:I 3,3su,(ll7 

l~17 , 191~ ,I 

8l1-l.2 

"'ij:wil:9l: .::::::::,. 

Fllll. 

3,127,681.2 

..., 

2.,2, 00l. 1 

lZl,m 4 

97,62."l. 5 2,009,roll.4 

1919 

n:,.WY.7 17, 2.J6,417. 0 

101,~1lI.9 125,llS->. 0

Gnwd l"laI .. 

968.4 I--··--50:3 

is,"iii:B 

· .. 1····· .. ·· .. · 

...-,- ·· ...--_--·1_1 s,wB 

'6;376:9' 

26,I1-lI.~

.6,%4.4 

.'42';';800:';' --. i'ii;0i3:'; 

12,470.9 41,299.2 

1,100.8 __ .. 14,997. 9 8,875. 1 

488.3 __ . 106,481.9 111,soo.8 

1378,0 2,63&1 

h, 735. I 9Y, 492. 9 5, 1611. 6 ~,oou.4 1,1}l6,534.6 352,()44.4 

• 56, 32'i. 7 

4,2<17.0 

19,004.1 

15,300.4 I...... ---.----...,.. ........ 144.6 

S, 1;52. 0 IB, 962. 3 . ... 4,507.7 

lS,h..'i.'i.O 56, l(j;,. 4 

300,36.".3 5,448,892.8 

73,S7L9 

._ 42'iA 

2'i,010.2 

3~,500.()

2OO.UJ.:J 

S,lHu.6 

~.3SI.S

45,m>l.5 

1~,&17.S

1,744,:>15.7 

w., 

~'lI'J,31!5.\lI~."'.!'J,2.-"-O

1,$2.2 

12,S93.3 ~7LS

H,lM 5 

69,417.2 

··,57;;..w.. i 

7, 187.!l 

l07,Il22. 

'l,(o.';;'i.8 ,~,

1, 7T1. 5 47~,6.'l:>"6

M 55~ 3 25~5f<[,:8 IJ,257,.h.2 

49,14:>" 4 39, U59. 5 

ii'~~ 120:20[,,2 

1>5, 004. 4 

1.~IS.ll

13-1, OIlS. 5 14, &17, 571. 0 

····li;i~i.:'i'I····7;·:~j.igl ··li;6oo:4' 

..ii9;47"-.;:\•••ii:-i97. 3 

bN.~ S.... O 

53,441.6 S.llng 

"-"4,Mti.h 1l~,155.4

"wi),;iX 30. 731. IS 1H. 25U. 3 .. J4,Il&l,2lJ.Il.2 

1, 1lOJ. 2 JI\!}, 31!6. 5 

t, 77t. 2 3,121.5 

]3.:u.. Q 

l~l, 77'1. 6 1I, 2G1. 0 

:.'>,146. h 

052, 4i1l. 7 

12,622. 2 

11,r04".9 

l.J,Gz.I.~

_.. 12..~7S,93L9

514,190.6 

4(;,478.8 

Dis!r'"'-'. 

T<Jtal •••••.•• _ 

~ol.Dl •..•.•••••.•••.•.. 

v""","",,&y WARE"<l,-,Sf_'. 

pl&TD..l.ElLY \:I'......>:1I0\)S,,". 

Alabsma. .•••••••.. COWl..::tlc"t •__ ••••. l,t Illinuis..•.••.•.. ~lh lllj.nois••. __ .... 

IlId,SM..••••••..... K.ntucky . L"""I.nwI •.... _ . Maryland ....•••.• __ Jl[assuollu~e\t.li .•..... htMi,.mui . 14thN<lWYQrk..•.•• _ 

21,t New York :., I.t OhiQ. _ lStlJ OhlQ _.••••...••_. 

1.t POllIl:SyLvollla. 

Xld l'.nnsyh"sum. Tel<U•.••...••• 

Wi"""""'i.n..... 

.. ~2o.;.tl..",.6

O>:J<EBll BONOEO "'''i.E. 1= BOJUlU:l3. 

1st CBlifcmlLa.. •....... 6thCsWomia . 1st lLU.nois••••••••••.. K~ntu~I<y•••......... 

Maryland ...••••..... 11"""",1IU3ett~••••.... I.t Mi.ooW"i . t\\h lalissouri. . 5U1 New JerOlly•••. J.tNcwYo'k.....•... 2dNewYOlk ..••. lUhNew'l:Vlk · ~1.t New Y(lJk . l.t.P."""ylnlli'i . 121h PtllDl'ylvanin . ::Jd PNlJl5,lnrna .•.... Vlrglnin.' . 

Total. 

Abbll.ffi9.. ••••••••••. •••· ConnllCllOllt••••••.•.•.. 1<t lllinois••••••••••.••. alb llliD.Dis••••••• . ln~iann .••••••••••..•. Ken.rocky ••••••• __ .. ' . L~l"SIanD.••••••••••. ·· Mo.ryl:>nd •••••••••• lIll&S"clmsctts. •.••. l.tM;ssoun •...... 14th New York . 21.L New York•.. ld Ohio. ...••.......... 18lh OJ,l"•••••.•.... ·. 

'" Peonrylvo.oJ" . :U~ P"""'I'I~"" . T ·· WI..o".;n . 1. 

REPORT OF COMMISSIONER OF 151· INTERKAL REVENUE. 

Distrlcts. 

1911 

Bprinll" Fall. Spnllg. I :1'011. Spring. }'all. 

BO),LlRD "'ARr~

]louo"1I. 

III 

G~"~R.u.

IstCaliforni!>............•••... 52,002.1 28,312.4 ••...•.....• .................................... 6thCaliforIUa U,611.0 10,296.6 '."" ......••••.• -,96.7 

6th 

~~~;~:H:. Missouri_ '~~I'~~iH·/·:C/ 18,618.0 13,4~2.0 . 

5thNewJcl'8ey............... 4,676.3 m,371.4 

lstKowYork 9,519.5 ...........\... ·1···· . , II
 ,12,<191'>.8 ,387.4 2,732-3 5,O~4.3 2dNewYork...........••...• 82,847.3 ZlO, 85!l. 8 

14th New York.. 28,3513.3 .7,ll57.1 

21stNewYork_. .......••••.. .468.6 1,655.0 I 

Istpennsylv...,;a M,429.5 29,077.2 

12thPcnD""lv"ula ,4l;,Q34.6 31,8006 

23dPenmylvanill............. 4,2'29.3 . 1,4B8.~ 1··········.- .----.... \. ......'- . VirglD:~;~;.-.-: ::::: :;:: ::::::: "~:~~.'~' ";;~:~;~:~'I" ....~;.. .....~: 7~2'~' ..::' --::::: -~~;;..

Gnwdl,otlll.. __ 7,2Ii4,996.55,267,388.0! 19,451_5 2,732- 3 1.. .. ..1 23,-502.8 

il 

~~n:'i\,i:~ Maryland.. ••. 1 10,!W.9!292'273.6 131:\.518.5 14,788.5 ~iI~1 2,7&;,353.6 M...,sadlusetts................. . :.... ,1,875.7 .418,16\1.4
 

:,1

!\l~1~~:,,> »«//\'. ~il I

,·

~,~,~n':.l~.~~la. . ::::: ..~~~.~:~.4 __ ..::'.':':~.~ ~~~:'.~ ...~~~'.~:~. ::::::::::.. 6, 19~ t~t~ lSI'on';D. . ' .. . _ . .- . 6, 734. 8 

Tol~1. ... 2t5, 30-1. 4 1~1, 102. 3 6~, 00.';. 4 300, 9~7. 2 1I~:_~~.J35, 6Wj,iill.3 

'''~."llOUSl'.'l. .,m" W,"', GI In ~Ornl.ll. ." . .. . •......... ········1 <\36. 8m s
 Istrire:I'!rma................ 978. ••• • •••• ••••••• •• ••••• •• 137,212.0
 

K Ol.'l _................. • • • •••••• ' •••
 ······1 4~t, 1~:>"1
 

~~1:.:t~::::::::::······· :::::::::::: _.:::::' :::.::. "'1 .::::: ::::::::::::' ~m:I
 6thMt'0lln··· ..•••••••• .. ·••••· .....••• ...... . ....••.•••••• "·1 5<',010.7 bLhN '.OUlI................... 1,$"),,9 ..••. ..•••••••. ••.••• ••• 12.',2-'''.3
 :\stNew]"'''''y........ H,~17.5 .•• (,'-;,42l.1
 

n:£::-f~t::::::::.::::: .. iiiJ:im.i' :..... . ::::::: f>ttm:~
 2ISU,aWYork --I· s". 51,000-7
 1st P OWYork....•............ ..... ." n,<JiI'\.~
 

~!S~~=~:::::::::::::-I
 ..::····: :::::: .'.. : ':..::'" ::::::: l~ffl:~
 

gl~:~·~:::::::::::::::J·~~;:,.~~·1 ';~:;,;;.~ I" :::::1 .... \"::..:.. I_a~~~~
 

Aggregate. 1922: 

Sp~ing.

:I<'all•. 

'Hm 

'Spring•. 

>Ow 

SpriDg. ' I ': Fe\l.• 

Dj,;tricLs. 

DurrIU.ERY WARj1HOUSL'!. 
i:;!~~:

<' '"'''' '" 

I 

.. 

~I'

. i· 

. 

/ 

I 

'~', "" 

TA.t<I& 62.-SUMJI.\TIr OF T.U:AllLIl GALW"S OF EACF[ Rum OF DIg'['ILLBll SPHlTrS, AS KNOWN TO THE 'fnADF., PRQJ)UCEII, WnHDnAWK
 

Hl.O~{. AND Rl'::¥I.\.l~I~G n; 'Dwrl1.wmy ANI> GE"Il!:IlAl- B01<OED W ..,:nlmOUSE:Il, YE.l.ll EHl>ED lUKE 30, 19Z2.
 

D. 

Rc:mal~jngin warellouse Ju1r 1. 192\. _ , .....•••... _•......•. _ T'r",lll'f'(\ Bnri Il,,!,O'it4(] in d"lillory ""lU"cllOIl"~d"'I,,~ l"~ year.. . ..•....... P,<><lu<~d I\l}'l '~mo~eri to d'""~tUi\n& wa1~llous""<lind from clst.rn room! ... DepO&iled In distillery warehouses fWIll di'tille.ry ",arehous""lln other districts 

101.<11. ••.••.•..•••••••••.•••••••..•• oIU. :!3!l, !I!J'l- g l,%l.~ '\-1,23\ .. 25'i1,jf"\. (I ~~,7m.~%.3

Withdrawn on Tlsyment ni \a~ durinl (he , , _ .
 1'a~ pl'ld and bntlled in bond •.. ..: •... .•.. ..
 Lost bj" 1OOk"lle o' evarmrsllon ill Wa,.hOl"" . ...
 Wllh<l",v.n 101 sr.lent,nc purp~,{\\ ""d forme oft ,e Crute,] qat""
 S"'~~'l ""d .vld pu=anl to "arran! fo' (1J"lralntlor ta:<e5 ... . ..
 Wlthdmwn for dIDllturati~n from (li<ullery "an'ilo"'es. . . ..
 WUhdrnwn for denatlJratlOn dire.ct from CIstern rooms of d«tlller,.,s._
 

Withdf'lownlorexDortinpw:k"l:"" " " '"
 Tr",,,h,red to lJo\lUng w~<>\lsesfor bottling in bond for ~~porl-.
 

L~.'t bY oosua\ty, etc .. during the year .
 W'tb<lmwn 1", transfer to mon"fllCturIDg wsreboJS~$ .
 Wltt"luw" II)\" trorn;ll'l" to tIl,tillery wllfehO\ls"".•..••.•••.• : .....
 Wltbdrown lor t'!Vlslrr to genera] bonded wMehcu'e:'l .
 Rornnlplng in wa",huu_ JuneaO, JI;I"2:.! . 

Total . 

D •. 

Remllln'ng In ""llfehmlSC/; July 1. 11l21. _ . Depooil.•d d"ring loe l''''''!'tam <fuWlery "'"\ll'ohoc.~ . Pep"" l<rl dur1n~ tie voor ft,m othllf ~'nOTei bnn,jp~ w""'ho',. _•.......... D""""i1.'d duriog the ye~r by spocia] ponni",lon " ......•.....•_......•... Wir.ltd!'lllVIll<Jf 'oi""llflo pu'l"'"es and rf1"tIl"d 1o!:"neral b~(]od wllftJhou'e . EX~",,"~TI~lled OIl r"g:lU~" , 

T~l.l.. . ' 

3~, ~~}t.w

75-l;4ll1l: 

137,295.9 

3,2,lO.6 

Neutral 0,' 

col0jl11o

spbt$. 

... 5,071.2 ······88o.i.. 7· 

1,1:19,9 24,~]S-a

·3~1.il· ····2:771:6· 

1115,1} \l9i'>.t 

• 

I,OM.J 207,1I111l.' a21,j51.5 

~~~. 1 Alcohol. 

3,~1.3

ii2fl 0 935. I 

Gin. 

7\11, zoo. 0 

-.." .. 

····i;t#."i· :::: . 

7,l-l3.7 

341.2 

I, ~96. 9 

12,M,1 

4~~,jr,i.4

1, g5.~, T7J. a nj,~l.l

1,~7, 9 

~7,2'.l,4m.~

~l," 7119. fj 

·-··i:i7:2%.. il· 

... ·i37, 295.'[' 118,6m. a 34,050,1&1.8 

2,701,ii4S.0 4,3>2.7 w'iJ')20 51111 433, Vl. i 47,Mi.2 ~,~g;,JW.4 l+.~,HIU 82::.0 It9,300.~

0.1,838.7._.' .... · 1,.lw.1 .1,«2...1 rll;,4BO.l 

_.. 4:12.0 .. 118,\I6.H '3:5:>.6"2' 122,~r~.6

'. ~'": :Ic.",C.c>"c.c,'..I_,~,',C""',c.,cl"'''',', ""',+-,"".~,,,",';:,::~: IC~~~.C""~.~,+~".,,,,~.,, ":~'.;:

• 

- _-e' -' ~.-

._--.--".;p 
• • 

• • •• 

,. 

..., ... 

• .­

• 

z 

[~0_

;8 z iJ"'B

S= J ~8o.

0 

,-

~s

0 

I 

",':l 0 

, ;;"!'. 0 

g.g 0 

g"

.g •


• 

- - . > !:.I~ ;e:~ or~(l.l ~~ e.H§~~~ ~g 2 p.~[~ 8 

';:..<l.E-~~~'~[ "~<l. "'~~~I~B~~:g·~~&.~E~~ ...<>.. _ _<I. al>' •

s_d§.§.~~~~ c.liit~ .. :s-.,S[i'P~"'e."',<i'8' s::;E'8ll-~- ",t.e:l~ l ~=.i"!'-" 5:~~~~;l. o_~,,,~~ ~o;twrI:l8~"·2.<l.8.~ ,Ugi." a--"'~-" ~l;; ,,0> s," _.~ _. ;;""., _"~ ",ID '0•. 

~. t.M-;.l<l.§!'f 8·!!lS!~a!-'ile"'Elg=:g·!.f:i -~[?e- ~'- . -::-" 'gS:~~S~&".g:

,1.,.,""E..~!a ~.!i~O' '~W., 9i::;-,.e2:~gg-·~e, ,""""g. !il~g,g,it:-'" a" _s 5;i.!!-:J 'n~~§!l"~8~~ ~s~"' g].~[~ ~~&zs_~;;:g"S1'-!.-'"E: <l.e.8~[.E'8;S: ~s-i::re.E' EO'" Ia"'''- c.- ili·C.~&'llO'::: '" g.;8.]o'".' ~o>

e.?~!l.lt;;~~'.; i i~-@''''~ ~8f~~... §ag "'"' ~;:l. ...- ~,,~ .. -e-f' -",IS- ~':l"'~" ~==;;'~ :;":'s, ~<l."ci. " :s~ ~2- ~l':-8.~:::.~. -";I.-I" e:i1 =; ~"'- - '"S' _t::"' .... " .. E-~~<:~ !: ~..:._g~S":;, ~5?2"i~~gg."j,2-;.:g - - ,0. . " Q..;, _ _ , ';'_ ...':l,~"'''.''97",'''_''

% z z z ffriP~s~~e?~~"&e"~~~eo~od ", ""~~ ... --~.,;..~"If:3~-·

" g- ~I>"'~ [ .. _.,3~~g.··"'S" ". .. ~~~ 0 r- g,",...",e." ..912.il"iifel2... gi3·~" .. "... ­ [ -~~

~, ] ... ji .,_ ;l~8! ~O".

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e. 0;1>' 

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~~~~ C"'''~

;~~§ '" .." 0 .... ""0"" '" ~_

11&"'2, li-[bl"''' "':==-., '" s-E." l'." o"'9~ ~. ""i S;:8g.,!;,-0~'g.~ g!-' "'1'~ lfo!"':::r "'''''-8:::' t e;' d· ~,a_ ,0 ~':l ¥;:l.~g~~ ~~':l

~§;~~ ~~~~~~·~;;~~S8

5i"~ if;; [~=2.;g ... ~.e-;2~at i;ll::q ';s:-i"g.:; ;;·:;rg.~

,,:g~~ ;gghN8·g§"~85lo -~ ~-,,<l. Ol '£'d'" ';'lii? ~if~2.;i _~ ~O"e.~ "'1" =-El' .,~£ '" ~!O~a:>, i>., g;". ",_.",~, a' ","''''", "'':l ~':1el'" s<J!",§", ;:l.~d"'· ,e.... ~=~"a ~t",~ ... d ~~~~ ga ~~"~§ -=~~oS" SSe ...'" o~ ;12.~~i3 f~"g

.. .. , , r 

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"g' 1~ .. it~]~8(ifj~t~~ • . 0 _ gOO, .. • g-e. =I"""~a~g .. . Bo;; S",~"',,",.a<» ",. 

· ,;:!,W"I~I'!~" :;J U~ _ =- ,"oo~::

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'!i1'.~ 1- ~_Ii 5'~." · - c!":l-~""'''",'' · '" ,,- II _lil_'"'-_ ·· l;...."-I~' :,"' .. ;:=.;3 

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f;: "'10 :g >:I C '" = ...
 t::J Oq El ;,: til'" t" 

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di::''''; C 

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I: l:'l ':'" !'l ~_<.'l

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~~ III 

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• I!:' C::::O Z 

to-0"O c 

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~>>i " ... 

<0" p s:! ..... 2@\" '" 

'" 

0_=. L 

_..,-.d­ ,. 
o, J J•

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8 

i 

I 

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8 

i ;:~ .,_..C!!' I i !i2'&~ " "". ~.,,'" ,,""~ p

• ;" 3~·,r3 WC'§ 

, .' g "'S::l.~-lle •

J i:l ~2.~~~i2'.::::

! g ."""';;'''oE,§ - ;;-1 ~'Z.~';~ " § 

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... :::." "''''' 

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> ~;:'ii:·iiL'O"~ , "'" ~". " 

-+­

-------=~*'*

&_-­ . 
158 'REPORT O~' COMMISSlONER OF INTERNAL H£YESUE. 

,u1.J1iclt,1 $ill;;- lmckinll of DJm.o;. hY·G'oour:l.l! ffOm dblWery slo/" collodi"". (} I"'lllceta,o, 10000'ar, "",h'ont lor nUr....,~f1',(lose

pho Onh'L"1,h"'<l·Cl\g""ving~. ' 

No.I9a: To B"(l(y 100 gallons olluro ~~hyl For ""0 In callDiliom In connecllon wllh 'he
 

u.loolwladd n(l~l= thanlOOI(llJ onS o¥ ",(It
 manulll"'-ure olnnll1ctnl oi.l~.
 

more th:>.nl50gallOOll <Ir"thylether. The
 

ethyl ether herei.ll spodflod shall tun'" II
 

~~oo2~.grnvity of not mora than O.ns
 

No. 20: ]00 gullons of othyl aloobol ou<1 5 ChlororOflO. 

gallons 01 crude chlorofOlID. No. 21; 100 l:nlLon< of ethylll1cchollln~ 100 A ...,8I.c nfllnlc.
 

gaI1QllS (lr/l LOIUliOll contnlDin<: 001. I....
 Ull'" 41 pc1l>(:.llt ,,«,tic neill.
 No. 22: To 100 gullom of oUlyl aloohollldd Fo. prOll6l"\ing l()fTnaldob)'da, U. 8. I'...
 10 ga.1l<ms of solution lormlLldehyd " oon·
 l<>nu.i0l to the speclllccl,oru; 01 jjnilw
 Btat.., '1mr11lOOOpCl:ia.. X'D. Z3; 'To tOO gnllons 01 ethyl aloohol odd Linim",,~ for w.,.-n:ol use ouly (Indu'Ul.e1
 

10 gallons of Moe","" llod 2 galllllU 01
 eJcobol). >-" lJnlmouts nnd lotions 10' "-,,lernal purpl;l1l:>.. alcoholo.dd lP ~,jlons oculono,.U. 8. P.' . No. Z:Jh: To overy 100 ~'1\llou. of pure ethyl 

No, 23>1: To "very tOO gallon! of pl1l1'l ethyl 

L.otlon. for oxterual pLlf]l"""" ooly .
 

alcohol odd lb pound" of eaml'bor U. S.
 

P.,2 pound. ofmenthol ~w.ls. U. S. 1'.,
 3 poIlIId.:! (If carbolic BCid, {}. 6. P_ 

l'o.23<:: T" c""'Y 100 gallons of pUI(> clhyl .....do .
 

alcohol ndd 10 pounds carbolic acid, U. I;
 

1'., 15 1,0undl r"""'-OI1\ol, V. S. P., 
 

pou1\dS oil 01 wiJ:;tergr'~\ll, V. S. P., or
 mathyl sallcybtr, U. S. P.
 1'\0.2Jd' To every 100 l:'li10ll.S oIpure othyl .....do..
 "loobolndd ID pounds tIInnic aci,!. U. S.
 

P., ""d 2.i pounds gum co.mpbor, u, S. P.
 

"1'0.24; To 100 gallons of elhyl "loobol ad<i PheJl/leel]U, e\hyloCOlntO..•...
 

~U parts by "o]UlnO of sulphur," Mod
 

f'~1~OO/}-'.""110 gravity 01 pot 1008 thou
 

Tincturo nJ Iodine, U. s. P., u". lodl rCIN..",
 

olcohol ndd 2Q poun<b iodine, U. S. P.,
 No. 25: To 0"&"1 100 gallon.' 01 pure eillyl )', F., U. i<>l.lne Churcllill"~, ~r. lOOine
 

NId 15 pounds l.l!lta.<stl"" l<Xliae, U. S. p.
 3\ JW C'lII>I. No.:ffi: 'l"o 1lX) ll!ill0n. 01 clhyl alcohol add Etfiyln.nllUlo ~nd diolhylnnJli.ne .. 

5 pilon. 01 aniline oil. No. ~;: To !OO l,'1l1l0U:< of ethyl aloohol "'ld Smp llnJm""t"U. 1>. I'., chloroforlll lirLi'
 

1 gallou oil of tooe.mllTy lUld 30 poulld. ment, V. S. r.,liquld and groon so;>p. in
 

olcamphor.
 llCOOrmUlCO with V.l;. P.,6XC(:pt lli to c<>n. lelll 01 co.mphor n.ml 011 01 rosemnt)·. 

1010.27": To 100 r;nIlons ofelbylllJcohol add Llniments f(ll external PUI"fI'l"'5, lIll1y 

a:; pound. or Clllllphor, V. R 1'., "0<1 I gnlIon 1Il1 of cloves, U. ~. P. . 

No. 27lJ: To OV"'"l 100 gnll,""", of mlly! SWI' HnJmeo., U. fl. 1'•• olcohoJ odd t gil Ion oIlill,'ender flow"", 

U. S. 1'., WId 100 pound. of sell 00,,1', 

U.S.P. 

No. 25: To oach1ooga!loo, of e,hyl w""bOJ, I 'dOtor fUel •.
 DOl Ie&! than 1.>."" pr""f, 0.<1<1 10 guJloa.
 ofappreve~l hm""l. 

Nl>. ~~; Ethyl "lcohDI 10 '"'" yrlmmily donn- AldcllrlCl, glaciol oooUo acid.....
 

,uroo wilh I pot oeot 0 .'."4.l<lclJy<lo,
 ond .... an Lnt"'UledJa,te stop in thll Con·
 

tlnuous jlfO<l<"" of lD:lnllllwluro tb",,",
 

slloll bonildod 10 each tW gallon.< orethyl
 

alcohol not I....... lhan ISO' proof, 5 J:t<1lor.,
 

of WI olcoboJlu solutlou uf ""otalcIehyd"
 cootuinlog nol J""s Uta" :Ill per oent ul
 

"""taI<icby<i... .'
 No. :IO:To"",,,h loognllowt>fpure95perC<\Dt ChemiClilnod physi""llnb<lrar.ery Jlurpa;e<
 elh~l "loohol add 10 gull"". of pl11'e "'ell'yl only, 10 ...,,'Oldn.nce ...-llh <h" pr-o'dsions of
 

alOOhol• ..-Web m"til\"lnle<>bol Is 10 bu'os T.n. 77IllinO <""""'ory fCO' <e-use). PhOlO
 

.<><ciJlo g'....ity 01 nOI more l.halI O.MO 8t dry l'lnlOO> !"""UlllC'Orlng veg~LnW~ oUs,
 oil" "'. vorr"o!>, ..-ni'Ol"'lrul~"m oils. ,
 No. 31: To oooh loo!'"IIO,,-; of othyl alcohol Tooth fJll..·lc... "1 

thero shun 1m od ,~l HlU pou",.!' of s'"'l'
 

""d /00 poulld!! of gl"<i,rln. ,11
 

I ~ternBUn': To en"y 100 ~~ of 1'uro o<hyl 1IJceb.01 ad.:! " oobnlOll r:ompoood of 2OpoumlJII U. 1;. P., I~ p<amdi po.... oaIW>l .odido, U. Ii. 1',.1~ pwodJ ....I"". .' , 

1 1

REPORT O~' CO.MMI55IONEn OF IKn;RXAJ.. REVENUE. 15~ 11

T.UlLE 63.-FonllULAl'l PR};!lCllI8ED FOR J)E~Atun... ,"o:; OF ALC0I10L, THE IN.
 

_. DUSTnI-\L PunpOBES :von WlIJL"l! ALCOHOL 130 DB~AtURED WAS USl:D, AKP TIlt:
 

QUANTj1'1J><1 o:v SUCII DMlATURED ALCOHOL WITllDnAW:r-.' FnOM D£NATUll.nJO­ !III 

, PLAKTli, )"I:.\R :E"DIW JUK}; 30, 1922-Continued. 

Wine, Form"!",,. 1'nfpmo. to.llllll5• IIII 

Bp<daJJ, dma/ur"" l>lalW--Coounuod. 

1'\0. 31a: To O"ery 100 gall~ of .loohOI, of TooUll""'IC 40,1I51.~ III not \= tball 100' prOOI, the,. ,.:tlllU he
 

ndde<l lOll pounri.'l of glyoerin. U, ~. P.,
 

WId 2() l""1llU3 olllllrd .s<:up, good \.OI1<it
 

grade, cOnIILlning [lot In e:r:ccs> off> pOl" CllIlt
 I'I 

ofm""lure. 

!'io. 31h; Tocach 100 J!llUoo. orelhyl alcohol ....do ..... 22,3fi6. Q:J
 

theresb"U hoaddoo".llJlo1Ions oil of pepper·
 mint, U, S. 1'.; It gallOll" 0I.lC31YPIO,l. U. t).

1-'., eod 110rInds moo!hol C1y.IIals, jj.~. J-'.'
 1\0. 3k: To o\"ory 100 gallons of pure oUl}'1 ..dn.... " ............•.
 ~~ , eIrob.ol nd<i33 poun<bdtric acid, U. 8. P., , WId 33llOUDds menthol, U. S. P.
 !'io. 3:?: To o"ory lW lllIlJOI\lI 01 elhyl plCflllol, E\hylnne
 !t.lI) I 

of not less thiUI 1&0· I,rool thero shnll be
 

a.idod 5 g"llOll.~ 1)/ SUlIJllurfo ethor, having
 "spodOC groVLty of no~ more tban O.l2tl at
 1M ro F. 

!'io. 33: To 100 gallons of ethvl &lcobol (lliO· u ... brnndiag iol<i .... 4,1;1.55
 

proof) Ddd 30 pounds nJ mpthyl '1.elet.
 

:!'i O. 338: To o"ery 100 golions e1 'pure oUl)'1 In~re,iJ:;g "..,1"\1000 ""loring mnUer in
 J,I;21. 00
 aJcoIlol add I.l pOlUld. ~rYlhroslDO.
 

No. 34: To 100 par~t>y volumeofpurootJlyl ArlIJlcl~':':'11k~U"l.'l
 9,201.1l.l
 

olooMl add 5 parts lJy volumo uf tetra­
 oblor~thooo. f

I

1'\o.:l.i' To lOOpartsby volumoofpuroothyl AeetparemidGphenolSlllni .....•...... S, 7ll.."- H 

DJtd"IJ lldd 'U parts by volume of othyl
 IICClale.
 

No.:l5u: To ov..,-y 100 I:lillons 01 puroetbyl p""tLn ••.
 00,::100.55 ,.:tcohollL<\,1 b j;tlUons 01 otb}"1 ""elate.
 No.35: Too.'o'y 100 gollon~ orpucoothyl al· .stw'·Julfcr~,.
 1\I7,Ui~&1

cohol acid 3 IIII r.llons "f Itt<Jl1ger nmmonil> 

water, U. S..
 :!'iO.37: To evory too pllons 1)/ pure 1Ilb?'1 AnUsc})110 t<;Ilo'i<lD.3 f<lt e:r:l ernro1pUtpOSll.ii
 3)O,-lI6.. 20
 wrobol add 450unces ellCll.lyptol, U. S. 1.,
 

3OounO<llllhymoJ, U. S. P., 2(jennoo:r mnn­
 III 

thol, U. S. P.
 No. :1><.. To ovary 100 gallons 01 puro olllyl J.Iou1.h wnst,~.s and d"UlifriCCll.......••.
 0,"""- 7~

olcohol add 10 pounds 011 01 wmt.erv""" II, U. S. P., or wethyl snlicylate,.U. S. 1-'., S
 

guUons of n wuler soluUoo of bU <lUI\CC3 01
 tine chlorldo, U. S. 1'.
 

No.3&I: To overy 100 ~allOll3 01 pure ethyl L14ui<1 doolifricc:l..••••. ~,!If>-I»
 

blcohol "'~<i Oun""" menthol ery.tab, U.
 S. 1-'., UO"Hc,," em~lin" hnlrochl"rl<lo, U. 

S. P., 10 jlllunds bcn.ok licid, U. S. P.
 h':0.31lb: To ovary 1oogaUoruI of pur" othl'l Youth ..-ashe- and d<luWric~....
 oro.ro nIeoholll.tl'1 5 poundsilaclI of any ~wo O/tlIO


following: Oil oJ wtnlotgtecn U. S. }'., (ll
 

meUlyl ""Iloylato, 1). S. 1'.; oil ofclovo;, IJ.
 

13. P., oll of.poppern'inl, IJ. S. I':, oil or
 h': """La, U. S. 1'., m,"\llo] cr,"',ols, tJ. ::l. j'.
 

0. 3&\, 1'0 avery 100 gallons ofloro dbyl _...•dll..••. 1,ll.1!I. 1!4 aleuhol04<i (0"'10""" olm""tllo, U, e, .1'.,
 

.~t &. ~ploos of Ionnaldehyde, 40 per
 

!'io..3"': To o"erl' 100 gallolL3 olpure etbyl ....do•• 41>7.14 't}CO~ol,lld<l 5 gO!lOill lIul<l ",tmct Ip<,cac.
 .. S. I., or 40 poU1L'1o or Ipreac, U.I:i. P.
 NOkJ~: To ovory 1W gJ.UuM."I put" ethyl
 Barber5' supply p"'pnra'ions:•. I7S,lll1.:l\l 'U "!Jot a<ld pounds nv. .....uum :;nlicylale, . 1:i.,1'., II Imlillrul U. S. .1'. fluid ut....,t
 

qUllS.<l:l. 1 guU"" """'Ono U. S. P. (Iso­


Propyl alCOhol ufn SI>tJcli\o ~V!ly or !I01
 !IlOfe ~hnn O.bZIJO" 60' i'. In "n oq"~l
 quantity lna~' 1>0 SllWtllute<l for tho """"
 "'" tono.)
 

~: To overY 100 gallons or pur" olbyl ' ....do..••••..•••••••..••••..•...••..
 1,3JO. OOI.:J:t loll o.ladd $I ounros 0". of""}' Ollooflhe . """"-" U. S. P. niknlollfs or soliS: Qui· ~o, qlllnillo blsuipbOle, qllinJllO hydro­ . orl~c, c;llehOllid,"o. o.nohOnldlnc 0,,1. 

P!mte, "'lOl I ~.~lonucotOJ"', U. S.l'. (j:\(>, 

P'O]lyl "Iewul or " "l',,,,jtlo J:f'UvUy Dol lUcro tll,," 0.=3l.l o~ 00· I'. '0 011 ou",,1 q"""~ty way be ""ba(luted for tho...,... 
II 

160 llJ:::PORT OF {;OM!'>U5SlQXER O}' INTERNAL REVENUE. 

TABLE 63.-FoRU\JI,AB Pn~CR1DIW I"OR DU'ATIJIU.T10!'{ 01" Au;ol!ot.., DUSTltIAL PUIIPQSES pon Wmell ALCOHOL 60 Dr.l'iATIJBED WAS USED. 

QUAS'lT'I"IEll OY SUCIl DESATl]n1W AI,cOIlOL WITHOR"'W:; 

PLANTS, Y~AIl B~J)JW JUNE 30, l!l:?Z-Gonlillued. 

.I'orllluJll:I. """,,,". Wu,~,

8"JI<JDll. 

Sptd<U1v defltll~rrd GIroIIQJ-C<InLln"cd. 

No. 3llb: To every 100 gallon. of IlUrn Ilthyl Ilioohollldd 2t'gaIloos ot diothylphUllllalll, (loH,{Cu,c.H,),. 

No. 4(1: To Ilvery 100 gnllolls 01 putll ethyl Ilioobollldd 3 1lI11l00ll D\'. bT"clDll sulphatc, t I:Il1lon 0IlIl1nP0, Il. 8. 1'. (Isopropyl nl· 

COhoI ota .PecifiogIDVlty ornot rnnrelh:m 0.S2130nt6lJ· F. lllllll llqulll qUlllltity m.y be substiteted ror tho 00010no.) No. ~l: To 0"0'1' 100 ~,,1l01l'l of pur.. othyl alcohol add 20 pounds monlhol erYSl>ll<, ~ulil1 '''''''''''Ii'''''' BJld J"'"""I:"'... 

PtIl"llUUCO, Igjln~ lFII......, oI00halic wOO< 

SUpl'li.... Il.Dd laUDlU. 

Plll1WDCS aDd hlj;h-pu.da toilet prel""'".lliaas. 

U.S.P. 

No. 42: To o"ery 100 1.,.]Ion. of )lUTO Olhyl lI1cohol add !SO ~nu". l,olll.<tlllllll Iwlde, U. S. P., nnd 100 gmm. roo m""eurlc iodide,U.S.P. . No. 4.1: To ~.v\ll'y 100 gallen. or 1""0 oll'yl alcohol odd 30 PQI1n<ls ,"CLIlyl ",-,Iieyl,,'.c. 

U.S .1'. No. 44. Tn overy 1110 l(8111ll1" ofl'u,o "lhy) 01· 

eehol odd 10 £"U",\> "I uo,mull"'lyl alco­ hol. 

No. 45, To overy 100 I""ts by vnlilmo olollo)·l alrohol odd 000 pounds or ,ellno,l shrJlnc. No. 41;. Tnevo"," WO ~"lI"'L' "r""rontl,,,] "I· eoholadd:U; dUld 01"""'. ph""ol, U. ~. 1'., 

8ml 411 LIhl """",,,' ,,11 "r wmtrrgn"Ol\ or '''E~

thyl811Ueyllllo, U, S, P. No. 47. 'l'oov~ry 100 gnll<m:l 01,,"'0 ethyl Ill· cohol adll 7 ~"'lI'''L' n""l ".<t,,,,,,l orll'nlCi\ 

ll<rWUl', NaU(lllIll ~'m",ulatr, thIrd edl_ 

tlon. 

J'm"I>I",," (D(>l.Ill.1c<>lIoIic)_ 

~Icriln "llJ~iml Jj~ntufll" . 

Sl'ir It "nrnI>J""",""miol, 1"<'IIl","rrs, nnd ,'ml_ In, prupl>mUOM_ 

l:"ndy glntr_ . 

.\"ll.,q,Uc, "tnrJlizing, Ilnd baUdn!: olcollOl (,.,ndilio=l). 

'rill"~UrO of BIni..., IIJld o1.!l"r llnIIn",,1.s and loUOIl.lIOl' cJ[tcrIl8I pUrt''''''''. 

ToU>I ..................•...•••..•••..•I••••• ·•··• ..• " 

llU}IMAlty, ¥};ARS ENDED JUNE ao,lOO7_W22.1 

I I)Cllll· 1 Ethyl nloohol I }'jsUlI y""",. turille w1thdrnwn fo' p1llPts. detllltnrntJon I 

10tJ1 .••.••••••••••.• , Pr~. a, 1,II:;QS 

lUUi••••..••.•..•.•... : :::::::: ~,~0,:l31.2

,~. ..... " 7,1IG7,730.4 10LO•••••••• :::::•• .........
 Hl,~,b,ll. 7 lOll ......... " II,lJSl,s.,7.9 " j912 .••.••••..••.•• ..........
 " I:f" llS5, \Cl. 8 1013 ••.•..•••.•. ........
 " 10 llto3 M2.8 :z:; 17;~II:U7&2 1~15 .••. :::: :::.::: ::.:::::: ::: 2.1,411,71&8 

lOllL ............. 

IlJl~. " 

1>1,1.32, =-- 1 03, 7£.2,422. 7 

10lb•••.•.••.•••••.•••••..• : :::: 1917...........
 .." 00,(>14,722.8 

1010........ .. 110, SIlO, 3ClS- 9 '" 45,MO,lJ.48.C 

11l21. .... .................... 1m.............. :::::::::::::
 :Il; 812 13.".7 

,=. ............... " "' W; '"'U: OJ O. G " I DODlHurl.'d ..lroI,oll...... NlllOlod Juno 7, IllOO, 

Donetured n1cohll1 prodw:t'd. 

f:nmpll'lcly. I SpOcially. 

11'11>< oallml.J 

l,illl7,!i6LI(' 

1,812,1:!2.38 

2,:lJ'0,r;:l9.70 

J,0"I6,ll".l-!. r.> 3,37~,OIlJ.\l2

4,1~1,2&8.~

S,m,:wt7~

5,213,12Il.~

5,386, M6. 00 1,1l11,952.82 

IO,5Oll,910.34 

IO,=,~~GI

9,1l711,T.n62 

13,523,402.99 

12,=,I.'I';d12 

16,193,.'123.110 

Wi", gallom. 

=,41",19 

38 007 l<>3. SG 4';; r;o: 67& 29 39,834,561.48 

2S, 2114, 218. 97 15,307,~7.18 9,996,229.00 

17,152,224.31 

REPORT OF COMl4ISSIONER OF INTERNAL REVENUE. 161 

TABLE 64.-TAXAIlLE GALLOS-S OF EACH Krxo OJ' DLSTJLLEO SPIRITS R:EldOVtD 1'0 

lhtNATUml'O "\\'Aft'F.1l0USES YOll DENATURATIOl' J'JlOY DISTJLLEIIY AXil GEI'iERAL 

1I0NIlEll WAfttlfOUSES AND FIIQY CrsTER!> ROOMS OF DlSTILLEJlItS, Y:EAIt ENDED
 II; JUl'E 30, 1922, IIY COLLEcTION DISTmCTS.
 

1'0lItmior 

,lJinrlCl.ll. R=. Alrohol. "urcPW.

=~

lOlST1LU':llY "'· ...r.EH01l!i&.'l. 

mllllu"'"' . l ulsiann . /IIl).5Sl)Chu.oetlS . 

TOl./ll.. •••. 

'lE1<l<llH 110>....1<1' '......REH"U~>;". ~tll Now JcrMy . 2dNewYork ....•..... 

TOlnl.. 

Y"O!ll CIlitT.:l<Io: ""'-'!liM OF "1"'U.J<RIE~ vll<Y.(,"'I'. 

K(·nl,uoky..... 

MEI->l:lE'OI"'SIltUl 

TOI,al
 

Um"tl [01-<11.
 

'II 

5,071.2 77.0 5,1""- 'I 812.7 \l6l.~ II ·'···T·· .. ~~:~.

M2.7 

~I~ II,I 6,V.:l.7

·~1-.,:"''':~',·,'1,,~~'"'~::~~ 28,016.9 ;:S,OI6.0

:M,S76.1 11,753.\1 :lG,IDl)·O

52,893.0 ll,7r.1.9 G-I. (I.I~. \I

153,232.2 163,:::l2.~

6OT,267.1 OOl,~J.l

754,499.3 Jl-4.41J').J

1 7.>5, ~r,2.1 57,9",.1.2 l2,t\4~. 8:lO,U6ll. U 

1~0'2ao-22--11 1:111

1,509,329.35
 

2, 155,570.1" I 4' s.;o;418.lI:i_
 

3,002,102.55 6:0"I9,0T0.IO 

3,007,100.94 II.AAI.I2Q.!'6 

3,1133 2-t6. 44 4, 6iis;417. 16 10'404,9,:",._ I, 

5, 191,846·(131 s,m,82I.S1 Ii 1lS6,-ros. 

46,679, I[)ll.!\l; Ij' ~< I<N.~7.63 ,
5thNewJ~"cy .... lstN~wYo,k .... 2rl New Yurk.. _._. 14th NowYorJ<.... .. l.eOnlo ........... ht P~n""yh...nia .. Wl:lconsin. .... 

TOI~I ........
 

SLlllemml eo, yCll.r ended Jlmo 30, 1921. .. 

. ... 

 8L~51  66,3~2. 71 846,U76.73 66,~52. 71 834,.i84.371 "["I "'.00 0 757.10 ,

•

, ° 

o I 4,086.15 " 14,0:.'0.00 0 17,966. s:J 00, 0 

;Q2.18 789.4; 2.7J 1~9, 92 49,&17.16 46,124.65 " , " 0 " " ~,I~(I. 75 M.OO I. ,B . l~ 192.99 8,328. Sli ~OO. 4.1 2,'1g.871 100.07 " 

<1\).22 ,

• 010.\13 J,452.'8 

"lB" ..0;, g I BO,3-liJ. 78 e.42 H2.12 200,704. 21 134, 4B7. 00 297,511.9\I 

4,589.02 10,612.07 1,072.77 8::5.00 ~.~:lO,~n76 3,082,397. 01 2,618,5-14.20 3,OW,003.1I1 6,fiJ{l.00; fi, D.'>l. 12 i:~:~ 1O,SM.G8 1,3S7.7~ 14. ~~ :tAl, 150.~2 627.99 165,699.01 2.'l2, 810. 15 323.1l5 3.70 160,576.\15 1, ro~.'9 1 . ,:1 243, 6U. 9:l 9S, 928. 07118, ;,(,'1•.% H,508.75 16,1'l3,52:l.tIU 17,102,224.31 16,209,902. s:J 17,08ll,263.54 5.O,f<'lI.GO: 2i,858,31 lW, 982. 46 

I =-::J 00,984.51 243,62,. ro 81,514. 91 1 18,017.8\ 7,2B7.'6112,~(f2,,\9S,D21 9,996,229.90 12,226, 518. 87 9,OO7,320.~8 =11S,,~.3Z ----;;1 I I 

 

11, 8M. 57 

 131>. 42
 3,582.59
 

0
 

5.,.1.10 • 8,7W. 61
 .';2t1. 50
 

HS,537.88 

ga,92,67 

. 

--, 

I 

e 

..' 

: : 

;; . ooooooooooooogooooooooooooo~ooooo

~_..

ll!t~ffii.!" _:;.~.g _8.*.!!J.~.8:.rs.r.o.ii.:!_8'.p.::::}ll::>.~ ,"'*.....:t.U _S 

~~~~~p~t.~~~~~~~~~*~~~~~~~~~~~~~~p ~~~~~~~~~~~~$~S~~~~~~2c~~S8~~~~~~

::-, .a> .!'". .'" 

~~~~~ ~S~~~ ~~~ ~~. oood~~~~oo~~SB~oo~~~o~~~o

-'" 

.~

... ... .!"" 

~~~8~~ §$~~~~~~~~o~~~

Ii ~.~~~~~~~"~~~~~~~~~~~~~~" ~g~~~S~dS8~~~~~~~~~~~~~~~

.' 

.~

. 

!

-, : 5 .' • 
•• 

. I' 

I 

I 

: : . 

.'•

,

0 .;t : ,,' : . . <-,~ :::l",,,,,,,e:: a.~ ,, i ,•. s ~~~!~~1~:~~i ~~~~:~~~~~~~~j ~O' ::;;;::t:: 1S1;: !'J: ~~: ~U;: 88S $§if'i8: 

: 

·ro 

.. _: ~: )2:: "': . . . .~: : ~.§, : 

~: ~:.: lS:::: : 

."§ 

• 

." ''''!!~ : Ei ;;-~::: '"" 'C:':!i -, ,,:~ 50 " "'0"' . -- • 

!! 1;; c. .'"· ~.<5.~~~

g~~~s: ." ",<:r~_, " 

. 

~.• . i?'",~

,"" i;§§ 

-~~~ .~ ,;.' 0­ , \"'0,,, 

C'~ ." -, ;:.­

"'" 

0_ .'

1::j 

<> 

"0 

'l g. 

.. . 1 

p~'

'f5~

I <i:t.; 

.. >'3 

>< ';d""\; ~1>l8'" >''' ... ' [OJ 

· ... '" '" Il::!l~'" -<:':;1 

r-:,c ... '";f

"-, f: Z >:l M .... 8 §~8 o c:: 8 0 :.:'£t<~

" t:d!l ,"00 

o;~~~

" 0

~;""tol0

5t< '" ...

",8~> · " ­ 0> " OJ C>

",.8. 00 0 

• 0" ~~g;a

:::J? \:i ~...;g

>tol::;

"' " "'0 § l"J.., 

qZ:<: 

~g> ", 

, >- ..... l;' 

., ">: ....

·

"0 

, " • [OJ r::; ~"

to t;; '" o

.-~z

• "> , ::l:>l0 

t':O~

0 

0 

< 

0 m" 

w "

0 

'"


0 

" 

" 

" •

Z 

"
 

"
 

C' 

=- e.a , 
<1> to "'!>l 

" ~tl~Q:l:!

oE",· 

.." ~. '>­

: III tl • o l:"l'i ~,• l "• ·' " -l~:lil "' "' " tol 0

'. t"l'?g 

• •

<:: '<O:Ii o [:gz 

• 0 • 

@~~ .., 

-<) 

o 

••• i ~f : ~: : ... : 

~\ .. : .~:

>; 

"C~ l'l ~:;; .... ..., ~.~

~. " 

.0: 

t"~H

'" . 

_ 0 

0 ~Illg • :f~ >; 

"-" 0 

Z t"J t" 

" ~"~ " ,~ 0 -~o·

c." 

w"~

.;;' z'; 0 

§>~•• o • 0 

""Z'cl:' 

c ,'0-, o~.

§ t<I ::;

- ' ~~~ 03­

z 0 

"' . ""c

!i1~Q:l

" " " .. " 

<'l o·~

!oJ ;; 

c, 

~""" 

,,~ "

cc ... H 

00 "" 

• lIB 

-

.~ .~

• • 

= go -=. 
--

_ _ 

168 REPORT OF COMMISSIONER OF IN'l'ERNAL REVENUE. 

TABU; 72.-----f;VllllARY 011' OJ>BIlATIONlI AT Drf'lTlLI.BRY AND GENERAJ. DOKDED WARE_ 

HOUB£~, YEAR ENDED JUN.t 30, 192Z---ContiDIl.cd. 

OPERA :l'IO:NB---conHnn.~. lli'1.iIled spiril." (laxuble g~llo,,",).

Senedaud .old punmant to wl>tmn& for di"r!l.inl. lor tl\.JelL .. _. _.....•......... ~,763. 7 Witbdmwll from dl~lmery warehouses for bOllling in bondlor e]:JlOlt (tmn5'u,oo ~,:l2l'_9

L~1J.:lJ~~,:r~:~:=~g~iii trnwportaifO.i"jor ittPiitironi diStiJimY 

warehouses .....•...............••••••...•..... . U, 71Q. Loss nUowlld on IlCCO>IIl~ of lookB,go in I;musportatlan for export from genem' , bonded warehou>e3.......••.••..•...••..... ..•...•.. _ _•...•... TiLl< Ilaid 001= by leakage in tronl<portatian tor ~rt from distillery Will\'­ .~"

bOUS<lS ••••••• _._ •••••••••••.••••• ••• _••..•••• ••••••• __ •••••••• __ ._ •••••• r,,~2Z. I Ta-« p!tid on los~ 1>y I~ in transp<ll1lltlOn lar export from general banded .."rohow;oo•••• _•• _•••••••••.•••.••••• _. __ •••••••••.•••• __ ._ •••••••••• ._... ~. 9 

E"p~rted from distillery warehouses, proofs olhmding received 4,199, I!X". 8 WJthdrownfor exporlfrom distillery warehouses and rrrrnoved togencrnl bonded 

war<iliouses_. .............• . . _ 2~, 51». 7
 F. ,ported from genersl 1>o1lded. warehou.'es, ,"ools oflanding r<J(-einxl. ____ 2\i, 2J.!. 8 

Spmts heretofore reportod lost by casUllity r.turned. to '" Olehouse. . . 40. 

1\1" pald on spirits repnrted lost by casllslty from distillory "arehon",," _. _ l .......' 1\1" P'!!d On spirits reported lost br C!l-:!Ullity from general bondcd "'llrehOUSes.. no. LosSlllJowod on account olcasuallles from ilistillery warehonses __ _._._ 3.<2, '('J. 9 I.<lSIIallowed on account of casUllit1ell from !lCDo",1 bonded "lIrehouses . R 0 

·LeaIrngl.lIlUowed on transfers to monufactUrlllg "'llreh"""es from distillery wam­ hOllSOS..... ._.. •••••••• • ••••.•••••••• _... • .••••••• 51. 7 

nepo;<lted!n 'rnmufacturing warehousll8 from d!stiUery ,,·arehouses. _ . :l7, %.\.' DepooJl-ed Hl genarsl bonded. warehouses from distillery warehouoos _ 149.J[ll4 

D~p<t>jte:i In Eeuel"ll1 bonded warehonsesfrom other general bonded. warehouoes Cl,,~f<\, I 

DeP'J'llt"?,, in mdustria.lalcohOI bond"". warehous6(l !fo.m ~eraJ bonded ware-­ b~w;e< ••••••••• _. ••••.••••••• ••.••••..••••• _••• __ •• _, •••••• ._ •••••• 3jlfi " Tax pald On spirits loot in transit from dislillery WllrehOUOOB to genero11>ond..d warehOlrsos..........•.••.......•..... ,_. __ c._ •.. __ •.•... . 2. ~l~ 4 Deposited In distillery warclrouses from di:ltillmy Wllreb.lIIl.'Ie3 •••.••• _•. J~';', 2(1[dl 

D,"li1,970. 8 Wllh<lmwn from (]Jstillery woreh~ far export IIlld Wlllcoountoo for 'lme M, j"~ _ _._ :._. _.: _ : _ 2,4m,7-11.fj Wlthdra= frQIU general bonded ...-areb<)u.I~.81orcxportIIlld un<lCCOIm'tOO 1<11" J(,l,e 30 lm_._. __ _ _.. __ .. _ : _. __ : . 81,5&3-8
 1 1e2,1l1.1
 t:t k; ~:\~~ }~~ ~~~~~;f~~~:g~i::~o~~.:.':~/~~30JJ:;"30: lm__ _ ' : :._ _ __ 19,200.1 

WI(hdrmwn tram dl.,tWery ..·"....hou"""(<Jt 1.nu1:;ro, ~ogOllenllIJ'JIId<Jd "'8rd":o",,,-'I lIUd U1laccouuted lor .lune 3:1, 1\ll2 _. . _ . 5,66.1. 1 

WJ1hdrawn from Gen~ra1 b"nd<ld w"",b<lI"'S for tni<)~h'r to gelle"'l bond.d "'IIrehouses :I.lld lmacCOWlted lor I une :JO, t\l2'l " : ::.. .-... 1, 201. 8 

2, i'm,f.13.1 Remainln~ in distillery wareb<>WQ!; Juno M, 1m.. __ -"-" . _. __ a5,OO~,f<O-l. J 

Remaining In genIlr1:l11"'lld,'d warehll\l"~~ June:JO, 19'2"2_ <I, )'27,691. 1 ~,1'I26,195.4

, AWegate.....••..•. _ . 51,087,(119.3 

T_\BLE 73--TAXABLE GALl,ONOO OF DItA1<DY DEPOi!ITEn flo( Awn WITJ/DRAWN FROM 

SPEClAL BONDED WARBHOVgB/j DllRlNG THE Y~AR .\wn REMAl1HNU IN SPECIAL 

DOl'lDlm "\VAREHOU!!\o'fl AT TH}; END OP 'J'llR YEAR ENDI!D .TVN': ;~O, 1922, Dl' COL" 

I,ECTlO:-< DISTmCTS. 

Grepe In warl'­ In w~ro­ B""', I With­ l,flU"ly
 

Ili,tricl.s.
 

rot'civcli L..u;ilf~ hoo'as hous". ioto wllr". d,,,,,,,, I\'ilhliruWD I.u,t lJr I JUDe 30, "Il"w,·d. "",uJlty. Jill!,~' h"u",,", from bxpll.ili, t" ,,,nul' H.m. lii~lillcrios. wJues.

,1-­

3,131. 3 2, 3:U_ 3 &1, .....06_~ 44-\.6-f'\..5 IstCslJfornla ... 85,912.5 44.7,656. 7, ,,1--1. 3 3,268.0 2,'16. 1 3-1. 1 

1stllllnols•...•...... _ 121,914.1 

6th CaJifOrnJll...... . .. 4, sID. 5 

4,671.7 781l.H '8:i~:8y·· ..2."ij- 1;;.. 1l~.~

M7.3 _I. (;SU., 169.0 

MlU'yland............. 1,~17.4

Kentuckv•.•••.•.. 24,323.0 I, ~2J.1

~,P7ll.0 66.3 :l7.0 

lith MIssouri.. . . 2,!mI. 0 lJ,;;':lJ.~ 5thN.wJeroey..... 19,202.2 ~:'~lT ·T~1II::::~,:~:;r··1~:~ ~.826-~ 2dNewYork _ ~,908.3 37,-1-13. 0 2tst Ne... York _ 37,443. 0 .. •....•......•........••.
 28t.bN.w¥ork.... !§,6S4.4. ._ .. 1,195-0 H4.7 1,855.6 15,4W. l 

26,24&'1 l.tOW'> "~246.2 _. ._ 899.6 ffl.7 . 2,WI.~ htpo.nnsylvanl&.. _'1 ,614.4............ 13\1.0 28.0
 [' ZJdP""""yl.-".nw. 27,9~ I __ .. 28,909.1............ 768.6 158.4 __
 

Tot"'I. .... '. <>I1,MS.1 450,112'1.4 21J,7~.~ 7,1~.r, ll-l,009.,1 ~~:lo~'~' I­\168, 7~1.C;

" ~,

i 

,
 

.&
 

I 

REPORT OF COMMISSIOKER OF INTERNAL :REVE~UE. 169 

TAHL'E 74.-SUM~LUl.Y OF OPERATIONS RELATIlW 1'0 Dll.ANVT AT SPIl:c.u.L BONDl':D 

WAREHOUSES, YlJAR EN'DED JUl'iE 30,192'2. 

D". 

lIalID6.'_ 

Withdmwn lor expor~ IIlld unBCCl)unted for .luly 1, 1921.. 1'\:ll'7.0 

r.as'by""sUlli'y,ete_ andu=ounl,crl for Jlliv I l!1'lI __ •••• _ ~,&."9. 5 

BemJlllling III special bOnded warehouses luly f, Iiri1 . 6HJ"'1l.1 Depu,iled in spoc/al bonded warl'houses..• _....•. __ . . 4~, 1fM. 4 

Total .....• _........•............. _.. '. 1.151,2.';11.3
 

, '", 

Withdrawn tax paili lrom special bonded warehouHes <lnring l,he ymr: 1 ' 

RaIe IV'il por gaUon_. _ .. _, . ... ~'{;. 71J. 4 I Rato $6:10 l)er r;:.1I01l ••••• , ••• .' ••••••.••• 3,·, I 

2B, 111l..~ I La<s allowed (In "'-"Ount ofloolrnge (>f evaporation in ,,·irehous".. . . 7. 12:'1. 5 

(lr~pe b"'ndy wilh<lmwn for (he for(ifiCll.l.iOJ;l nfwinc __ _ 1li,6'JJ.1 

'I'al<paid on 10"-' or I""kll~e in trElIl'porlatlon for expor!..__ . 38J. I F.~Il"rl.ed and aCMuntcd for.. . • ___ _ 5J. 774. I 

'1'31< paid. GIl brands here(olore nporwd l",,~ hy casllOltl"" etc.. 1,108..1 J,
 Lal~ ~llowed on account 01 casua!l.ie;;, etc _ _..
 Withdrawn lor export lind llllI>CC<lunl,ed for luno 30, 1m =., "" ,
 LMI by "".ualty, etc., rmd UTllICCounl.ed lor J\1ne30, l(l'l'l. 1,201. 0
 

Remaining in sllectal PODded warehouses lune 30, BI22. _ . Q6;J, 7BI. 
 

'I'o.a\. _.. 1,151,259.3 I 

SU},HIAJl.Y OF GRAPE BR,\NDY -uSlm IN TEll': fORTIHCATION OF SWEET wum AND 

"HNE SO FOltTH'lED, YF.,\RS ENUi.D JUNE JO,1917-1922. 

Yo'",,'. Alter 

fortill""Li"". 

Wine fortified (wine g:ill.onH). 

Brcmdru,ed 

(t"~Jlll.ll<llc<]. I ,Before 

. _lortification. 

1917 

1Ql~ _ 1919'_ 

1920 .•.. /(1'11. ••. .m 

_ 

I 

.H, 1.',9, 9:11. 00 

1;',:J.57,511l.00 

6,53.'i,372.U 

3,5.>"2,00;.50 

0.689,171.10 

2, 791, ~1. 50 

~,OO9,7m~

0, ,,"~,~ln,~

l ..jl\l,~,jj.O

I, 1'I.l, t1l7. , 

l,&I<\~iJ.B I 

714,7\1'2.0 

21,019,358. tl2 

17,513,100.12 

7,001, 73~.

4,l5.'i, 9:17. !If, 

7,720,044,05 

3,11li,5W.81 

TAlll,R 75.-FuIlET, 011, RB~IOVV.D }'ROM J SDlli'TRU1, !ll.CoHUL PLANTS, Yf:AR ENllEn
 

JlUIL 30, l01:l, 1l'Y COLl.F:I.'7JGN DISTillCT8.
 

Dlstrlct._ (iallon.<. . Districts. (laHom. 

~~~r~7':~::::::::::::· ::::~::::::::' Muryllind .itI;""i1idiUg' 'pi;;itict' 'or 'cO:--

JuDllJia)_ ..........••......... ._ .. HU, New York.. _ 1st OhIo_ .. 

1.20:). f>I) 

637.50 

18,IH7.75 

11,(68.28 

9-lO.00 ~,ooo. 50 

1st Pennsyhanill ..... South Carolina.• _ Wist'Oll.Sin __ .,. _••• "_'. 

Tot::J.!, .. _ ._._. 

Toj,al for l'car ended Juue all, lii21. 

24, I:l.~.(f,l

~(l''\.fj7

2,1:."2.37 

r"'.8,u;.(,5 

-U.I~ICl'i

~ i

I' 
1
 

170 REPORT OF COMMISSIONER OF INTEn},~AL nEVENUE. 

TABLE 7/i.--SWEET Wn;ES FonTIl'n:n 'WITH Gll.ArE BRANDY, UNDEIl TEE ACT all' 

Fl:DRUAHY 24, unD, A~D BRAlilJY WITHDIl,AWN FROM DrSTH.J,JWIES AKO SPECIAL 

BO~DED WAREHOUSES AND USED ,FOIl THIS PUIlPOSE, YEAR ENDElJ JUNE 30, 

Hl22, BY COLLE(]TION DIsn,lCTS AND BY KINDS. 

.Angeliou. Bb::l:botry_ Cherry. 

Drnndy Disl:r'il'l•. used (tIL"
 B,lIlons).
 Before Belore AA<' Belore Arter forti-I AIler fort!_ 

Jlcation. fication. [ortlli­ lortifi· ferWI­ (ocLift· cation. CllUon. cali(lll. ""tlou_ 

1st Califomia . 283, G88.3 150, 001. 1>J 11:l,28G.07,•• 6th Cfilitorn.ia__ 262, 92(l. 2 ·8-l,m08 101,863.03 . lsi. Ml"(llrrL _.... ~.801.5

htNewJersey. 4,:m.9 1st New Yock .. 73,393. 2 2lHh New York. 48,555.7 loth O1'iO_. &:i, lSI. 2
 

Th'" 114, 792.0
 ~,:~~:.:~l~~:~~~·:~~l~:·~~·:-I::::: ::::I:::;:::

Matleim. Mo.hga.. Mu=teL P"'l. 

Districts. Defore Derore M(er Deforc Aller [""IIi­ loHi/i. forl.1fi_ lortifl_ fOrlili­ cation. calion. ,,,,(ion. .,."Uon. caLion. 

1st Ca.lIfomla 8, 2~8. 02 9, 599. 09 7,575. 68 19,159.36 ID2,67R26 H7, &lG. 2'2 217,797.03 202 439 41 ~,58(l..$ Zl,4H.1IJ 98,181. 89 I118, 978.;j;l 143],475. Qi; 527; 800: Ii6

1:f~~~:;:"·.::::: ::::::::. . "1'" ~.... . lstN"awJersey. .. . . ]9,760.oo 21,370.00 

1st New york....... . __ ._... . ._. . ZSthNowYork.. 72,31552 82,12771 

loth O;:al--_::::::: ~:~.~'I~'~"~' 31';~"~41~:5;~'~ XU,OOI 15 ~,SI~'Q~' 8;~::: g::;: 

Sherry. Swcet Catawba. 8wcc~ Concord. 

Dislricl•.
 

D..core lor· 1 After lor-
 I Derore ror_1 Mtcr for· 1Beiorefor_1 Aimr for_ tifi"".l.iou. lificalion. Wic".>!.ion. (ilicMion. lillcatioll. lllical.ion. 

h( Califurnia. 6....9, 11;7. i>-l 7~2, 7,\7.16 (i(h c.ilifomia. 189, ()J4_68 2O'l,975.12 1st Missouri .... 2li, ~1O. 48 30,615.&:1 1st New Semey . 9,570-00 10,344.\11 Jst New york . 2:.'l(h New YOI"k __ 10th Ohio•.........
 78, 968. fl 1 . "96;:ii8:i:?"! -i~H~t:~"I" if~i~f~'1 ::i:~.:~r::i:ji~.:~~ To(al.. _ 927,180. s:J 11, 0iB, 110.1.,0 I 215, 9G3.l>S I:lH,.XJ,'" 48 r 2,048.&1 2,~7~.llS

Tolal ~"-el'l ,,·in~., (wine Tolrny. Whil,e. gBllans). 

Districts_ 

Defore rar-I Mler lor- I Deforo for-I After for­ Befarelar- Mler lorUficelion_ tificalion. tilicetioo. lifieuliOll. lificalloll. l.ificaUon. 

1,156,3S5.11J I, 316, 62f. B~

~57J.00 QS7, 068. 47 

:Jl;,410-4!l Jo, 6l5. SJ. ~~~~~I:i._ ·1. 1~,.8~.~ I··I~~:.~ 1:'::::::::'1:::::::'::: ~:~ ~~':;0J::S.;y_ :.-. . . 'j'" 4;i70.·00· "'5;127' 18 33,600- gO 30, &-12. 00 1M New Yark_ .. _. . 342,000-00 380,7~54 :H2, 001 00 380, 7;;o.~

28tll New york.... 2:14,452. 74 7Jj2, 62I",. 81 

101.11 Ohio ... 152. 5SO. 39 179,006. Ii

Total.. 10, 826. SS 1 12, ,0-1;;' f~~ I :wi, 270. 00 1385, 007. 72 1 2, 7\lJ, 971. 50 1 J, ]9-1, 515- MI 

nEPORT OF COMMISSIONER OF INTERNAL B,EVEXUE. 171 

TABLE 77.-BOTTLES OF CHAMPAONE AND ARTIl'ICIALLY CARBONATED WINES DEPOSrrED IN, W1THDRAWI< nlO~, A~D REItiAlNII<O IN BONDED \VINERIES AND 

BONDED STOIlEROOItIS, YEAR EI<DED JUNE 30, 1922, BY COLLECTION DIBTIlICTB. 

On s~omge July I, 19'JI. Produced. 

,-1----,--­ D!I;tric!>!.
 

Ha.1r
 Mag_ Pm,. QuarLs. Pin!>!. I QllIIJ1&. pint&. .­ ~--------.jl I I -'-' -,­

10ll,7G1l ~, 13,267 3~,1l2i; 22,6,8 

Istllilnol'i___ _ ml~I1tO"~.-::::·················:::::I:···::::::I····~'.'~ '" 134 

l.'ltMl=i_ 22:G06 "'" J(1,2M

1st New Jel1l~-Y. 81,691 44,710

.., Zd New York __ 2,ll3 

14thNcwYork_________ ..... M,343 [H,I65 "" 28thNewYork_ . 8,400 rn,"" 176,304 ~,"",

1l,876_ 1,176 

Rhode IsLe.nd ... 

10l.1I0hio_ .. . ',m 81,221 56,w: '" TotaL.... 17,GH I' 1,2'i6,1lO8 081,965, ',)1l6 I l03,139 4B,0Cl5

Withdrawn Recclyed Irom Remo.oo tax {ort,.,.ll!iIerto Converted loto oUler bondod. paid. utllcr honded still wine. preIrWe'l. Dls!.rlctB. preprnes.

Pints. 

10, r.lI 8,831 11,136 1,944 1,1:I7
 

5thCa.lIIomla_


ls~Callfornla..... 1I,136 ',OM 

Istlllino!l; . 

1st MUoourl. _ 5,400 480 I 22,296 19,2!I-I f,!lOO --~80t:::::::I:: ~,212 11,580 . _..... 2d New York. 

1st New Jcrnoy._ 432 8&1.. •••.•. ••••• 97 

HthNewYork_ '" 

:l;'l(hNewYork. ... ,_ ... _.. 432 528 -"------- -­ ::::::::1""-'-­

101.11 Ohio... .. . Rhod.e uland..... 

Total.. ..... _......, 16,536 21:::~::"':"::1~'~ . 

Cialmod. as lll!lt on storage. .On stOl"age June 30, 11122. 

Districts.
 

Hill
 Ho' Mag_ Pin!:':. Quarts. Plat!!. Qllllrt.•. pints. pint:':. nll=. 

1,7illl ,~ 286,518 11~,158
 

6th C&llfOl"nill.. _..
 1st CaJ.ilomla ..... 4,O\r2 'I-,(J!;7 35,833 15,1121 '" I.tmlnols .. __ .___ .... OO. ~,527

2d 

m~~.!s";:.-._._ NewYurk__ ._ :::::: 

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

-iil;iiil--\vi,-' - . 43,326 25,~ ',~ 14th New York. . . ., !>(I,m 113,483
 2llth New YOI"k.. _ 168
 

,~ ····8;232· 12,126 2,152 158,ll44. 163,001 lOIh Ohio_. . 9,214 78,557 M,547 ,~

Rhod.c Island.... 00' .1H

Tota!.._,. 'M JG,Bl9 r 11,100 17,476 1,200,3l/oi 467,!180 'M 

•
 

~J
 
: : .: '" . . : ,'".". ", 

~~

'S 

, 

-,

« 

.

.ii : i~: ~~g: ~~

.n,g"~H~ ~: a: : ~~~: : §>.c,+-------I 

'fil§ 

~~ 8 (;0 

~:

8: g; 

F

·

•

• 

"I' r 

"I' r 

r--- ----------- , ­ ~-~- ~~
174 lI£PORT OF COMMISSIONER OF IKTERNAL BJ::VENUE. REPORT OJ' COi\ll\lISSIDNER OF IXTERXAL UEVENUE. 175 

""00 

'jii\:Oj 

21_2-1 f" 

alcohol. ""

U...:I r... r..-tlryWg 

(1I0~ OVl!J 

II pu rel>t 

l1""bol). 

I,JOO,~ll"l

~~,~11.00

2lI,'Ul.tB 

;13, roo. 00 J~2,unOO

···i.i~:~~2:7'

1~2,500,:~

2,700-00 

B,O:ttlW 

Usnd rDl'manu1al:lurtnj; 

rhnmplll;Ilo &I'd Bl\.i. 

fld"lly cBlOOlll'\1O:I. 

",'lnm. 

Not ova. H \W.rrolll 

llkohol. 

21_2.1 per 00.' Blecha!. 

4,470.!O.J 

WI.OQ 

... .j;~.-f,O.

2J1,I~J.~1

as,311l.75 

"iii;imoo' 

io;OOO: 00 

675. 00 

:J.4,415.SO I 20,.'.:12.00 

It-2IJ>cr 

cent ll1cobol., 

·~oo .,

4,689. 00 

l<I-~l I"-"" 

H prr oont roM 

r Noolml.., 

······~:oo·I::~~~~:I···~:!II·\·· , . 

U.oo In Wending. 

Kot over It pe:r cen~

lIl"Obol. 

U.OO '.00 , 48.00 

4,I;Ja.OO 

Remawrl far 1Am1.l~

= 

lIlC1>J>ol, 

Nol (w~r

n-u 

_ '" .. 1=,

IaIcoboL 

...... _-, -"'jil'ioo'I::::::;::::l::::~,:~:

380. 00 _........... lilO. 00 

2,73G.OO 

14-21 pu 

""n~ .

U.oo for IlIDcliomLlon or .....eele>llng. . 'I 

. N"ot ov..­ HJl'l'"cmt 

wCWol. 

I T .oI.IILI:: 78.-TAJ:AlILE GALLQNll 01' STn.L. WO'I;:8 Dl:POSIT£D 11>1, WITlIllliAWN l"ROM TAIlLi: 78.-TAJ:AJ>J.J: CAM.OSS or Snw. Wlt.:"ES DEPOSITED IN, WIT1IDllAWN PIlOlol, 

AND H8t.1A11'11"O IN llOl'OF.D \\'n~t:II.IES A...":O BOSDllD STORIlROOllS, YEAR EN()l:~ AKU .lIEMAII'iII'TJ IN HO":DED \\'UIF.lI.tES .oI.I'D HOJ->Il~D STOIlEIlOOMS, YY.Alll~NU~D

Isl,c..llfoml~.

,ILh Go./lh"."I.>.•••. Coonooll","I . 1st WI""I•.........
 M"""""bu""IH . ht)IL;"'~lrl .•.......
 Ulli Missouri . 1st Now Jorscy . 2d New york•.••...... ~lh Now york . 10th Oblo•..•.•••.•. 

ToW•••.•• 

D,,",,". 

IsICBll.romla...... mOl ro;li!6.00 635,llSJ..OIl OLhCoJ.ilomla..... IOI,2G7.ll-I 131,IlOO.00 .._._. 3/,200.00 31J,a1'O.22 

3B,300. 00

m}J~~~:.:::::::::::::::: :::::::::::: :::::::: ....~~.~.... '00.00 l~tNcwYork , , 481,500.00 317,500.00 

2dNowYork..•.........•.........•...• ; _ 33,771.00 '0,516.00 

Htllr\owYork l,I511.fJO ~,830.00 21,004..00 

'.!8lhN"uwYork ... 28,&10.21 2:1,351.66 3U.33 17,079.61 7,24.9.50 

lOthOlllo........ 23,000.00 .. _ _...... 10,82Q.00 5,604.00 

T,,~al.

GlI, Californio. 

Conn""li('lll. 

IS' Illinois. Hlh [lIillal~_

Indiano .. Re"~uclr)". I"'"i'ianl_. _.• Ma~)"lan<l . A1a.....cl"' l . Is' Mich4:>w . 

)UN£ 30, H122, UT COLl.ECTlON l.lrtiTIlICTS-ConI.i..DUed. JUIOP. 30, 1\)22-v.mlillu"d. 

L:lll.lmCld "" l(I<t lin .~o.

l.lislrlcl.ij. N"o~ on, H-:!1 per 21-2; per VlJll'1I:l.S. " I'"' cont '''''''~ 00.' u cohol. IIlcohol. """"w. 

1st Cnliforlilo. llfT, 11;5. 36 US,2H. 00 6th ClIJlf,""i"......... . ....• 3:1, 7M. ,13 rIJ,'£I7. .. •••• (:o"II<"'li"'-IL................. 1,000.00 _.. htllll.""b 3,1?50 20,2:1-3-',0 ...••••. t' 3~,2IY!.;;l) iiri/,ii:iiJ'

;;'ldU","O>.. 1,~.2.'i 2,066.00 

1"di"oa. .. . 3,1\16. 00 

KClI!Lwkl'................. 170.00 2,0711.00 

Lotll,utL3. ..•. 119.6$ 3.00 _ _.. 

~~~~r;1:l~~j\l.S::: .::::"':::: :::::::::::: :::::: .. ~~~7~:~. ~[l"'''Jsol-ll.. 058.00 2,517.00 '''00 l<tMis<oun 5,700.78 :19.00 339,602.86 112,ii.i.i::ii'1' -:i;iUi: j):, 

6lh Mb"""rI....... :;..00 1,224.75 

I-Iebr l>:n.............. . _. I,H7.511 .. _ . lSt:.!wJerscy..... 2,8&U'1 ~,OSI.OO 79,352.00 41,78\l.91 

5Lbt'cwJcr"')·.......... 3H.00 ~()2 40,108.68 6,0'11.71 

t5C ~cw yark............. 22,48l25 7,m50 _ 1,016,447.46 1,10$,00'1.51 

2d S york............. S2,750.&> 4,952.fIO 282,550.53 108,4Sl.00 

llLb I'ow Yarl<..... 69.>.00 177.00 37,7117.12 4S,3-'».SO 

~t;.~~~V:,r.r:..:::: 21,~~ "'4;6ii~5' 'i;i1iii:i6' 6Sl,~~ 'i1is;iisi'iiliil;:-iioo 

l'''nllCutolil1!1..... . .-.............••........ _......... 213,Q5-l.fIO . l.~(lb.io... IW.56 ...•........ 11,1109.68 212.51 

10000hlo.................. t5.>.& 2'lO.1!1 _......... 767,2O!l.42 197,1:;r~E.B

l~lhOhio.................. 4,00&00 1,881.20 ...•...... H,O·Il.oo SM-OO 1st Ponns)"l\'l'nlo............ lI3.00 _. . _ 12,1186. 75 :15-00 

Zld PenILSyllllllil............. 11,824.00 ....•.......•. Rhod~t'1find ..,.. ~5,S7:;..00 :l.5.80 _.... 20,153.50 2,0.1(1.20 

WisCll;oU~ ::::::::::::::: 125,:: ~:;;~-4J 1:~~;~ 19;1~::: 1,~1,::: I'~:~;~-~

TABLE 7!).-lJoNlnw Wn';EIlIES A],""n BONDED STOREUOOYS OI'EIlATIW Ilu)lIJ.;o "jIU , FISCAl, YEAn EI>'URO JUNE 30, H)22, BY (JOLLE('"TION LJISTurL'TB. 

l)js~rids.

I,~ CalHomlo.. 

llinn"",U> .•••••••• 

Is~M15.«)urJ....• tlth 111..'IOIIrl••• l-.;ebroo;n••.• _. 

IsD.,ow Jor.;oy 

, 

O".~toI'"9.tllJ""o30, IW"l. 

, Not ovcr 21-:!-1 I",r 14--21 1"" H \",r "'Ol~ 00111 cent oIco!wl. °c.ob.ol. nkollol. !I 

It,M5,liffi. m 5,lrlQ,0n.1~

!l-l~,3:!l;. 'l5 863,34:1.10 

1,H'i.00 

i: 

,11011<1Ctl lIonde<l liOllll"ll I lIo"d,',1 'I al-<Jro­ llislric..... .l...,rc· Willotl"", willufle•. !oo,n•. "",HI•.

w, 5th ",ew J"","f.. , , "

, 1,t N~w york . '", 21\ New York . '" H\.h:>'ewYork .. •, •, ", ~1.t:Se... York.
 U~b l'~w Yorl.:.
 ..

,

•

,

, 

I; I'onhCar<,>llIla. 

l"tOllio... , 10lb OWl>. , I~th 01>10 . " , 

, I,~ Penru;yl,."nia. 

"

•, :::ld POnn5I'h"ll.ll1o. 

, '1 W!..5C<:JD£in Rbodolsl&.nd .•. ...•... •, ", 1 

. I' ToUll . M

" ."
______ 

176 REPORT OF COMMISSIONER OF 11':'TER::-AL RF.VENUE. REPORT OF COMM1SSJOKER OF I};TERN I\L REVE~U~;. 177 

TAIILl: 80.-~L!.n:IlIAl.S U!>l':D 1~ TOE PRODUCTIOK UT LHIUWS CONTAIt."ISG ()~E· TABLE 82,-DltiTlLLP'RlES REGISTEIlP.D AXD OPERATlm, YEA II EXDlW J\"'a; 30, 1!l22 llALF or 1 I'£1l. CENT on. MORE or ALCOHOL BY YOLVIIE "'''II OEREAL lJEVJ1;RAGP.S BY GOLLECTJON DI8TIII(."1'll. ' 

~~~~:"\~~~:l)L;~~ET~t,:>l~i~~-Il'HOF' 1 PEa (JEST or .ALcOllQL B"C YOLUlf};, 

POlIOW. 

1l,~,14... 

...........1 ',f40,7b5 

251,~19,!115

Olher ~",i", •. , • 

Olhar n:J.3\orluls.... 

TOlol ••••. 

J'ollIIds. lIIalerloll.

IKl,570,2'l9 

~u~or olld .Irul'.•...........' _ ;\,~~}~~ , , Hal"........ -.. "'1 4,4.12,676 

'.'0'" 

".~~~·~:um and oorn proouots... _ .. uul'-1 

GrnJa. Mo\a!«es(rum) Frull Toto!. 

Dlltlieu. 

n",. IOpor- RegIs­ tered. "lOO. lerro. -----1--­

ls~C>1Hamla . GLh C>liilorlll" .. Kentncky , . !Iaryl~nd .•.. , . '--'r" Mus.'1''''hIlIC~Ls.... . . 1st MI.".,"'!. , . 1'AULH 81.-I'H<JllU\J'1'!Ol'l" ..\1.1) DISf'OSi1'ION 01' LIQu[J)!> CON'I'A1SINO Os~;..I[Al,I· 01' L Is~ },'ow yor1< , . Plm CHN'f UII ~{UII.~ O~' AWOHOL DT VOLUMr;: Al'I"n CEIlEA1, B ~;Vl:IIA<l ~8 ()O~TAISIN(l 28th},'"w york 'I.
 

I,V,88 :rnAN ON~:-HAIiF OF 1 PIW (Jlnn O!" ALcOHOL LIT VOLt]/I[E, YEAII g!(I"W 10tn lJhlo .
 nd POWlllylvoaJa.•....... --ilI 

.. ·.. jl
 JUN~J 30, 1\)22, 11'( (JOI.r,"ECTION DlSTIllGT8. 

Oper. ated. ReI:l"1 l.erod. Oper· aledo Regis- ternd. ~r.

--_,., '" , • • ",

,

, , ,

, , !I , ,

, . J .1. , " 

ated. 

- " ,

",

,

,

,

,

•, T~lo.L . TolJl.J I~r yoar .,,"ed J'I<10 :10, 1U21 ... '-'I'-'I-'I-'I-·"I-·I-~I-" 2 :l , 2 :u :l'J ;l.rl. 33 

ec",01 oo''''l1lj,'"'S ['(JJlIJl.Jn­ Liq uida conWnJng 00"" I Lilli LoN l.hun one-hall or I haHall..,r c,m! or mo'a ",r """I 01 oJoohol Ly ofo.1cono1 by volumo. .·olw,,~. TAIILg 83.-Pl:II.I.IJT8 POll NONDEV£RAOE AJ..conOL II>~UED, RE:-l:V1ED, SIH'ERSEr:>t:D, 

DJ.:;trlcLs. CANCELED, SUIlRY.NJ.lJ:II.ED, R~:CALL£D, A~'D RgVDKEIl. AND NEW ,0.:-1> Ih:NEWAL 

Apl'LlCATIOSS DI8ArrnOV:E:n, YEAR E:-DED JUKE 30, 1922, BY STATES AKll BY

,De:Urohol· Prod"""d. ,.... J.rodU"'Cd.j Db",,""'L"';. CLA8!1ES.1 I }>'WJ perwil.!.

GOkmo. {',Q/IoM. G/IJIoru. I a_ 1st c..Iifornla.. . 2,532,160 3,4-'1.~ 4,631,1lICl 4,&7l.19G

6J.h Ca.lif<>mill...•.. _ l,lPJ,110 2,~,Sl:O 2,'OO,SSO Z,:t73,no Colore4o .....••.•.•. '",~ I~ -"-1-" -1-'- K ~I.::. T"". f>3,47~ ",;,0:>5 .sm,\!Sf S7'l,0Z9 B E -"-"- H 

COnnooUout•••.•••••.••.•••. 3 \12; \1.l,) ',Il12,31Cl ~,~(IO,NIO 4,3/S,W 

1h!1i> ,'"'_ . 'Z17;{"lO ~1, 0;15 • 3:l6, 120 310,931 t::· 3 -:'- :::: :::: :::: 1'1 .. I. :::. ::.. : ::::. ::.:!::.. , (loo,,:l~ . .1IQ.Zl1Ii 339, US '" 13,.';,0' .... -"if;; 102 Arizona..•.............!..... 

I' 

I I .. It I .
 Idaho_ . U,~:l(J 32,IM Arlam"" _.. '. 13D t 2: •••••••• ,~ I.e Ullllo!I...... . . 15.71>6.5-4(, 16,343. H6 IS,\I(),',.:.W IS,Sl3,95Q l>.m"rni" 66 44 2[ 2 2 13 1,551 63,>1 5 ••• " Slh Illiuo;" .... ~7, 776 9-17, 5!l7 1,4711,llD 1,r,93,zn 2,gi; COLc<a<!o............... 2 300 17 1 1 I .
 Indu'nl'._ ...•. 1,::-,,7.92:"\ 1,385.127 2,8-13,.~~7 ~,3IZ,015 c.,.nocUeut............ ..•.. 9 I 367 121) 1 i9
 , . on Kcntuc~y . 2,1;3.ll\1 '.1,182,3.18 ~,~3.."UI~ ~"5i',6.;3 Del..w.re.............. I. '. ••. 4.1 _ •.
 « LQulslo.l'lIo . 706, .o;.'l." I, 3I:l4, 27:S 1, o\,'j!, 7tit1 1,53J::J,l~ I..lorlLla................ ..... 3 ..... 123
 Maryh'nd . ~,0;1O.~1;1 ~,ZOO,~22 ~,(;I>[I,77~ 3,6~1,[«7 .. '" bl=aChm..'IUl•.•. , ...•. 2,217,820 ~,4l:J,41)4 :1.C.l[o,47,'; 3,884,732 ~~~~lt:::::::::::::::I::::: ...~. :::r:: :::: :::: :::: ,

•

2,1'134,315 ~,G71,14U J,~1G,02'J 3,.'\54,~~") , ,""

II .1 'I 1I.U"hl~"'Il . 199,7GI ZOO, 1711 :l.1~, :I'l~ :lS7,OJ:< 

MUllloJSol<l....•...... 111l Mldligllon : .~, 3m, 927 r.,.',ti~,~~~ 01, tI~l, 7~7 7,0:1,',,7 If> j:t~:?;;;:::::::::::::::: "i/O' ".io· "j' "i'''S'I''S- ::::1 '1,1~ ."• , "1 1' .. Indi"no.. ••.•••..••.•• 7 21._.. 1 •••• <1>-1 ~,~ 10 1st ill "'!. . 6,980,45(1 11,805,~7", l:l, 771, 7m U,:;'''>8,(.)~ ,

• , '00 ~~h MISi<lU.rl•...•.. S2!I,li22 sr,7,oC,7 ~';l'i,ll:IQ I, ();14, 5-17 f~:;~:::::::::::::::: :.... ::.: : ::::: :::: m , 2 ,.....,••••,•••• . 1:;7 Mon~"na . 25.\ 735 :.r!\l,:~% 4:.r~,(~;2 Kca~ucky... Ie 1Yl. , _. 7 ..•. 360 

ZlJ,571 ZSIl,065 7<>3,$1 m:~ ,~ , 1::::1 

Novn<1" :. Nob=ka . ...

, 00'

,

.ro 

'" IO'J,4W IIi, Hill , I.t Kow Jerwy••...... 300,476 '~,I~O ~7Il,li.:!S AAJ, zn Maryl.nrl..._ t~~'~~i~.".".::::::::::::: ::::: n "'~'I'" 17 5 . 2 :::: :::: ..2:~. .... 

•••• 565 ~i ,

, " ,~

5th Now Jur5<»·...•.... 9,800,llOO IQ,3d,5.15 11,r,U~I,lJti6 n,Q.",514 M.'~.chlL«)II.... ..•... 9 16 I .... .t 3 1,21& ~. , 7,731,171 7.Jl6,~71 H,61).~,29-I U,73J,%S '" I,~

, ,

lst"Ncwyork.....•.•. l>!leh4:an_............. 3 I I I '.. M3 2d Now york . 21,JI.l7,~1l •

14,SS5,911 14,5&J,035 21,737,IIlS Min..o...'VID............. 2 6 _ $'IS
 •, •, , 14th ::'ow yor1< . <1.,152,075 4,351,314 5,217,7\l2 b,572,:lIJ.l " 'ro MIssI..'lppL ....... .•... I •..........•.. , l'.!:i
 ,~ 3,826,109 '" 2bt Now york.•..•..... 3;).)ll 011 3,711,001 ',2O'.l,25O M1s.lourL .....•.•...... I~ 12 ...• .••. .... I,ZI3 ""E' :::: ..oj' ""2" :::. 2Sth Ne I>r1< . 6;336;758 5,1n7,004. 6,27ij,i>Ol 6,652,968 Montano... .•.. 2 ..•. •... .••... 219 I,~ Sli """'•• I ..•. 1 7,6n,ll70 &,lXH,ZlI I~I OtUo . 6,153,115 Kolmlskn.............. I 3 _ 3G9 ........ I . ~. IO~h OWI> . 6'm;~ 431,504 2,00IiI.'lJl Ke""<la................ . ... U 8 .
 IHh Ohio .. "" 475 050 l>iII,Z73 2'm:~i NawHllmp.;hiro _.. _.....•... __ ..••...... 76 12 1 . t,m,otiS 18~h Ohio ...........•.
 2,74-1;630 3,107;910 tiewJ.""'y 17 ..•. •.. I .•...• _ 508 "332 •.•. It 2 .." 

:J..>7,1iOO 3<i5,1{l,1 ~,m'lM 375,1IOIi :;.w Me.xJeo.•••..................•...... _•...•.. _ 27 1st I·Mnsyh=ln..... oreroll.... ·· ..·······. 3, 1116, 5lI7 1,6511,6,4 3, m:3ttl S,5ZI,IXW :-:.w york...••.•..•... 116 91 [12 II .• _ 3,218 12,173,'01 12lh pennsrl"""l" .. ­ 9,141,001 9,-155,00:; 12,216,321 l'i<nhCa'olin"........ I I G _ 121
 I,d I:::: ':~~r!~:I::::'T ~,~" Jl,lDlI,8IO 23d I'.nnsy \"llII.b•. __ 12,716,W1 12,049,77li 12,m:~ ~:rt'DI>kOI<1 .........•....••.. 4 ..••,.. _ 115
 119,~1 l'"rto Woo . I,~,lg(j 1> •• _••••••••••••• _.:12 5 2 .... I "'1'''_ 1,368 7SJ,Illf b.l-l ',~'" ::3: 0C0I

1211 Rhodo hLo.nd 924,1112 Oklllhlll",. ...•....•......... 1 ....•...... __ 118
 ' ,~

59.210 7<J.5,700 7.1ll, ;g.t Oregoa._..... I _._ 2a '" 1st T"" . Tcnnossoo..••.•.. ' ~,~ &7V,302 1,413,020 J,3!H,O/>.~ l'en""ylnl<1J....:: ~9 -&:I 5 _.. _ 3 21_'" 1,377 " ...·1 r~I····: Z,:l35 4",002 1'<lfIoRico 1 ,... ..-, I ....•. __ 20 '" :td TOJl\l.> . ::::: ... ...~~. :::. M """'................... ·1 · .. ~:~ 337,&>5 Rhodehill.l'd...::..... ..... 8 .... ' _... •.... Ifj2 13 1. __ •••••••••••••.
 WlShlucton..... SW,714 . _ _. _. 234,215 :lOS,IM 368,757
 

Wlsm""ln............ _ __ 10,311.606 1l,a'-lG,7H 1l,1l.1,~O 11,976,l)14 1Thoellll_ oJ l",nnltl rop""""'t<><l blle~ten in ~h8 tai>le h••"H"ll' a", a. followa: A ~I> manU!""I'''''' '"
 

Wyl>mlq 111,041 111,806 D, ~o ",,11, C, ~I> ~nH... p<Jtt; lJ. ~o hapI>' aad 1L'ill; ~, to Impat~ a"~ ..,11: P, to oxpor~; 'j}, ~o oxl,on Illla .•........................- ro,S20 M,IO{)
 soU, H, ~o ,,""'; I, ~o u;o anrt ....U; J ." pre,.,rlbo, 1~, II> moou1ac'uro vloogar Ilud ~"1"0<1""0Illtoxlcn'lng

TI>~nl. .._ _ 11",667.9'305 lL2,317,4OIi I lOO,7SI,7~1 'I liquor <It 00" ver~!<,u llll·o """'0' I, "I> 0flOl"ate denlcohollli"" vI"",; 1rI, I" son llll,,<,rlng 0"'''''''1.,. N, to procUro nteoholJo jlmp,,,ntlou.; '0,'10 "",,Uy, C Illld J. 1l0W ""d rell8w,,1 I""w", <>'0 100u0d by ..-O<leral praIJ.IlJ('l"" dln:donl; oJ1 oU",,,, 1>y b=u lu Wa.lJWil.rw. 

J10~Jo__~~ 1' 
__ __

__ _ 

178 ltEI'OJlT tlF GOMMlSSTO:XF,n. OF IXnmXAl, llE\'l';NUE. 

TAIlU; S3.-I'.;RlllITS fOR N O>::BEYERAGH ALCOHOl. ISSUED, Rr.NEWIW, SUPERSIWY.D 

OASef.I,roll, :'iunny.:<DEItED, RY-CALI.ED, AXD 'HE\'OKF.D, AKD NEW .AKU n.t:KEWAI', 

ArrJ.lcATloXS ))UIAI·rIlOVy.D, YEAR ENDED JUNE 30, 1922, DY STATES AND Dl' CI.ASSE6-Con tin\led. 

],"N p<T'IZliU-ConUnlloo. 

'.""~:::"HI~~~DEtG ".. ',~I X. ~" .~. TO~ ~~;'~7:~t::~:~~~~:f:;::i _~.:+ :::~ 5b: ~~~~
 Yormont. ...•. ..... .... .l .••.•.••.•••1.... .... "lrginlo.............. 7 _•.• ._ Woshlngl"n... . ... _.. .... .... .... .... .... '\'",t \'!rginill. 7 _ Wisconsin : 13 5 I 

W~·"'nlng. '.......... ... ..... 1 I 

iff ':::.~~: ~~~~ ~~~~::> :~~~ :;~; ~~ 113 21 ~O 177 

$5 ~~ .... .laJ 1.16 .l .... 2 •••• HI 101 2 2 .... .... 112 50:) 123.... HI 4 (iI)-l 

7a 15 .... '..... ..... .... Sl) 

Tol"!. r,;;IT--;27I:i5-'-13Irrol~21,N7 ----;;:oo7-;-rJiii·Tln~:J7z,,"-50 

R<1ItJeol 'P"mU" 

~t~'!r::::::::::::::::::: ::::: :::::--- :::.. .... ArkallsM _
 Calltomla 414 21 2 3 4 ••••
 COlorodo...... ••....... 2
 CO""ootlon~.... .•..... 7. .... ....
 Delaworo 

~~~~:~:::::::::::: : ::::: ~. :::: :::: ::.: :::: :::: HII"·ail. ..•.•..•......•........... __ _
 Idaho.. ...•........ .. 1
 

llllnais............. 2 13
 

~!!~7:·:·:::::::::::.::' ::::: ...: :::: :::: ..l. :::: 

KontlloI.7.... 5 5 •... I.<mi'iono.... ...•.. •.. . .... 5 .. 1 Moino.•...................... _... .. . .... Motrlllnd.............. ••... ..• _. :Mas;ocl'usott.... JQ •••• •••• •••• •••• 

:Mich!~en... 1 2 .. 

Mlnnos"tll............. I 5 .. 

~lt~~~~r.~l::.::::::::::"'1' l~ Montolla.............. 2 ..
 Nabrnsko.............. _..
 

~:~Il¥ta;np$iilro::::::: ::::: ...:: :::: :::: :::: :::: :::: 

NewJarsoy , 5 6 .. _ Now 'Mexico.•••.... :.. .... •.... . .... .... .... NowYork 41 H _ 15 21 

North Carolino..... ..• 1 ••••••••• •••• •••. •••. •••• North Dakotll••......... _.. ..... .... .... .... .... .... Ohio........•..•.••.•• 10 11 ..• _. 1 OkiahOIllll............. 1 .... Orngon.... ...•. .....•• . I.... 

Penll5}·h-nnIa....•.......... 24 .....] 

Porto,Rlco............ I 3 I ..•. Rhode b\e.nd......... 1 a.... .. . 6outhCerollna.•.....: ........•• :::: ...••..•, 

SouthDllkotll I....................
 

~~~"'.1 •••. ...• •••• •••• ••••
 

Wost \'¥rglnlll......... . ..... •.. _ ····r····
 Wisconsin.:.......... .•.. 1 __
 '\'yomlng : - .•.. 

Tot/d........... 4(13 Z.'ilI: 2 20 n I.... 4.1,00:;1112,401 Tn 12,15 •••. 631 Ni,~
 

.:::_'~' :::: ::::: ::::: :::: ::.. 4~ fJS8 4 2 •.. 1 :;(15 

2,SS5 1,172 S 10 l:l 4,6.."7 726 H . ..• 7 2 751 756 107. ... 4 3 2 OO'J UO I .••• ••••• I ••••• 151 

~~ l~ .::: ::::: "T :::: :::: I .••••.•••••••••.••••••.••,_ 1 151 6 1 ISS 

~,$1 1,775 1 4 ••.. 5 0,1l!IJ 

~:rn :::: ...:. :::~: :::: :::: ~;~ 565 133 ...•• 3 111 

574 173 ...• ..... ] •••. 7~

455 I •••. II. •••• •••. I 456 

\i05.lG-l 3 5 2 1.2';1 

3,696 (;72 22 () Q -l,4.12 

J,529 38 29 20 4 1.6:1:1 

],205 323 ••. , 1 17 I l;553 

I m 51~ "iil' "iil" i 2 ~~ 'lOll 213 .•.. :::: '332 

186 2 3 IQa 

1~ :J :::: "-.r ...7. :::: ..~. J~ QI4 698 8 10 ••.. 3 ],6" 

81 4 .. . . •.•. . .... .... S5 

2,693 2,313 ..:. 40 15 5 5,217 422 •••. ••••• • •••• •••• 2 42Il 336 ..... ...• •..•• ..... .... ... 336 

1,1l-l5712 1631 ....• 2,7.;& 353 1 ..... ••... ..•• 355 247 (; . 6 2 ••.. :l62 

3,210 1,776 10 2 6,05& 42 IV.... ..•.. I J7S 441 167 .... I 4 1 &2' 332 2 ....•......•...•...... 334 

122 6 ··············1'~

m ,~ •••• ··~·1....11 
 401 5 5 ........• "j'i 41 1
 

1,348 615 .. 40 1 2,0 I n IQ •••. ••.••••••••••• III 

IlKPORT OJ" GOMMISSIOKEn. OF INTERNlIL RF;\'E:\UE. 179 

T.AIlLE 83.-1'F.K~IIT8}JOlt NONnEV~~RAG1': ALCOHOl, II:iSUIW, RY.KEWJ,;D, HUI'F:I!&EDED, 

CANCELED, SUlUIJ,;:-'UERED, HECALL¥D, AXD REVOKED, AKD NEW ASD RY.Nl;WAL 

lIPYJ.l~ATIO"1l DHIAPPUOVED, "YJ,;An ENDED ]UNJ,; 30, 1!J22, Dr STATES Al'1D Dr CLASS J,;s-Cont.inIIcd. 

p,.,.t~ auIC'I'.de4, Q:lr>UIt4, aUITelld<:red, II"" r=llaf. 

:'"='":.'--- A n_ ~I~ !...!- _"_ I K J J, M"::" _T_oW_•

•\lab/lmo ...•............' _... Arizooa............... . _ Ark"u _ _.... 

~r:.;d~~::::::::::::: 0 : II .••: :::: : •• : •••• 

Coolloctieut ••.. ,... 2 4.
 Delaware _•. ' _. .
 Florida.... ••.. •.•.. .. .. . ...
 t1cor~I" _ _. .
 1I8woil................
 

l<1oho__
 

Illinois....... .....••. ••... 2t, 1
 Inrlieo"....•................ low,,_.. 

Karu;08................ 

KOlllllcky .. _............. Loni'bna..... ..... MoIne......... .. Maryland I MasSllchllS<ltts......... 

Miohig-~n_...............•. 

H!E!;~~~·:·::::::::::: ::::: Mootllna 

1 ..•........•........ 

. 

5 4. •••• •••• •••• 

_

.... ... 1 .... I .•.. . :1 2 _ 1 3 I 7 ••••• _." • .••• 

:::: :::: :::: :::: :::: _.•..... _.. _ N"ebrnsko_.. ••.....•..........•....•........ _ .... l'e\'lUw...........................•...... _. . .... N"ewllllmpshirn. ..... I •••••••••••• __ •••• NcwJerser............ 5 7 ..•... . .... 1'ewMo:dco 

New york............. ...•. 52 5 I.... 

Northcarolillft 1 1 .•. _.___ 

North Dllkota. . 1. .. OWo 151 

g~~~~::::::::::::: ::::: ::::: 

PeIllIsvh·Olli" 10 3 

h~'::doli~~,;;c:::····· ::::: ::::: ::: 

fiouth Ca"'line.. ... ..... ..... 

~~~~~~t:~~~~~>. :~~~~ :::~: ::~: :~~~

\

i 

~m~~~~·/ .....' 

. I .... ...• 

:::: 

1 _... 

: ::::: 

~~~~ ~~:~ ~:~:
 

/ 

21 , 2.1 

5 .•• .•.• 6 71 I 3 75 

:J "3' ::::: '''2' :::: :::: II~~ 00 2'J 4 12:; 2 ••.•••••••••., .••. •••• 2 

11 . •••••.• .••. • •••.• •••. •••. 11 

45 

1 

12 

208 

33 

2\l 

45 

21 

2J 

19 

B 

]32 

41 

1 

'5 

2 •.... 47­

'._ ...• 7 .. 12 157 1 4-iG 18 2 :. 5' 5 3. :rI 

14 1 .:. 1 61 1 0 '.. •••• •••. (Ii

I:; I. . .... .. 3S I .... . . ..•. 21 5.... IQ 

{lI 21 ...•. ..•. ..?2~

15 ( I GIl 

..~. ::::: ::::: .. :: :::: 1* 1 2 1 _...... 4fI 

4 •••••••• •••• '.. •••• •••• 4 6 

170 

4 

(15 

38 

l8 

130 

M 

9'J 

22 

11 ••••••••••:.. I.~

75 I ....• ..•• •.•• 261 3 1 137 1 1 ...•..... :::: GI2 4 ........•.......•.. (~

3 -." ......•'" 21 \1.1212 235 

I~ :::: :: :::: :.:: l~ Q~ 2 1 ·1 215 

....~. :::: ::::: ::::: :::: :::: I~ 1 _.... . .•.. .... 23 

.....;~. J :~~:~ ~::~~ ~~~~ ~~~~ ~~
 

IJ';J/••••>ij
 Tole!.. 12 128 ,jO :-:-:-:)21~~ ImI 62"-----n--.-I:-:-:-:3"I""""3,673 

Permit'reroltd 

•

•

,


·1··· y'"·

"'T 

Arkonsas . Californill . 

Illioob... :f"'~::.~"'•.....•••••••••••... ••.. ,I. 1....1.. Indiana .. _. . . .. ...•. ...•• Ken.l';'cky .. _.......... 1 .....•

Loo'''''ana............. •.... . .... . ..•. 

~:~~~:iooti.S::::::::: ::::: ..'.. Mi"ncsotll ....................•.. 

W:~~···::::::::::::::::: ::::: ·:::i::::I::::I::::'···· 

N"obrnska_ ...............•.....••. New Hampshlrc.....•...•....... NowJcrser............ ..•.. 1 .... Nowyork...............•.. IS 2 Norlh D..kotll ..........•.•. Ohio......•.......•...... PllTllli"·l\·ElIllo .....•........ Porto }{ieo .......••.....•.. 

Tooo=oo.......•.......•..1.. · ..1....1.... Wi.ooll,i" ' .:..:.:.:.: .:.:.:.: .:.:.:.

Tot.ol. n 6 

, 

1· ···1··· I ·1· ··1

·1····1···

........

.... . .. 

1· 

41 .. __ : .:.:.:.:".:.:.:.:1

·1··

....

.:.:.:..: 

, 2. ,•••••,••••.,••••,•••• 

__ .I.

, 

" •

•

•, 

, 

,

,

,

, 

U,

,

"

, 

", 1 _.. ..•.. . 1 ] •••••••••• _ •• ' • •••.•• •••. 2 345 ••••••••••••. 5lI 1 __ .•.... .. 1 (; 7 17 11 6 .... :Ill 

-T· ....;I::'. :::::::::::::::::: ! ~1--'-71"12 -,---,-:::-:::-:-:----m 

:2. '

·1········1····· •. 11 . • ...........• , , ,..•.., . 

.•... 3 

.

AI
 
TAULE 84.-:\nsTrU\.~ OP AnnF.$T8, ~F:I~UnE8 OJ' ILLICIT D1STILLlm.IES, D'I'TIl.l.ISG ArrARATUS, DISTILLED SPIll.ITS, WISES, ETC., ANn TOTAL 

YALUE OP Pll.orEIlTY 5E1U:D, rOll \'lOLAT!OS8 0-, THE"ATIOSAL PROIl'flITIOl' Acr AND TOE IXTERl'AL-RE'E:XlJl: LAws RELATll'D TO DISTlLI.ED 

SPIRITS, WI:<"ES, Ere., YEAn 1':,,",01:0 Jm,'E 30, 1922, DY STATES. 

11I1c11"I~Ullerl... AIld d1sUIling I;;T A",,_ Value of Bpplll1'llu~ mlrfod. ~piril~ Splrlt:! Yolue of 11lJuIT'd propl'r1y prop.!ttv 10 rK'r· SI'lt.e<l ""irOO ~IBlII(lIlJor ..It.e<I form, mired lind and .."d not Sl'l<l'd. find no~ Il!l('(!of deslrored. D.'",."'.' SllUI. Still Fet· desU"ored. d""troyed. d""lro:red. dutr. Wonrnl. ment~.

-~~-I---I-l~-I---/~--/--I~~-I-~-+---/----,--I~- -._-~-I-~-I----

Gallo"". , J"33, 9&;. 61 121,935.1,'; 

Arltonn.............. 3 ro .~lab&m.o._ •.•.•.••••• H' m 1M sJ~o~ t, 119. 75 16.00 9,SOO.OO 71.00 , 14,.)7.0.59 77,170.10 Arkansas........ 24.1 ..
 21 1~ ~,M5.12

57.75 j~,S400,'; -10,097 (,;1,_. .\0

.50 Californla _ 32. ,

• ~,

J,92~ :::.::::: 2J.761z.o ... Colorado..........•.. US
 

S?,107.'lO COnnEl(lU<mt.... 132 ,~ • "' ·..···62· ······ij:sil· 8.~R200

District of CoIu'" I~n. 60 DclIlWllro..... ... 1 OS "':2;189,"00' 3~,,1'j7,r,() ,';1 UHIO M,,';43.oo 251,308 00 .......•........
 Florlda_ _ 20 .," " GeDlgla.... ..• 737 1,4 Jl '"' &: ~Hit~ 1,l>l9,IH3.oo t.l,OOl,M . 

Hnwal!.... lU 1O,81f,.r,o 7,~2I.1O ,••..• 

ldahv. 61 39 2.';,00 703 1,806.3B "" 7\). ,.I 2,noo 00 . " •

•

4,or",.00 1'>0,013.77 ••.•••...••..••• 

lndIaM ...• '22 M. 321 1,031 3,56887 

Illino!", 127 ,". US 4"2 8,501.00 

:1,600.25 26, 8-J2. 28 ... 

Iowa .........•.. _. 3' ". 'M •••• 'f,Oj . 1,.126. on 3.1,090_ 00 •••.•••.•••••••• 

ro 391.56 

87,00 1~1, 12 12, ~25. fWJ .. ··· ..7~· 2,tH 5l,4~,.m . 

.Lo.lJsloom........ .. 2-l M i,417.00 I 10,221.27 5,';, {lif•. 4U •••••••••••••••• 

~IAlne · "j. '" '" ,20000

IM.9J~.·O\.l ~S 5,85.3.04 =i.:':::::::::::::1 aM 

8, 73~, flO . tl .....j.]...····00·, ,'" • .1.00 2,Il-t3_oo 94, 19U"3

!oI"-"""'ilUsetts........ 36 rnJ U3 1,504 1,~5:l.""

lIarrland....... '"
 4,641. 00 m.m,14 

221 tl 839 75 ~,Jro. ro 43,612.6, . 

~,;::.:::::::::··· ..n· U 4,:r:1:~7 12,7011.99 ro,012.]0 •.............. 

l1ississ:Ippl .... " 1,013 856_00 21,5-5$.00 J,372.25 

5,0.';1.00 211,2(11.75 I . 

Montana....... . . '"II '" ~1 ••• ••••.•• 292_25 

Mlssourl..•.•. ::::::: i7,j. , . 2,833.04 .~ 227.60 2~,ti.'lo. 00 

:K~braska.•.....•.•••••••••••• •• 2J3.25 lo,o.:.o.OO '" n ~~ ·····jjiJ:OO· ]o.9S0.00 Nevada...... ......•.• 1f{I 6,m:~ " 12,t2~.OO

NewlerlEr·.......... c.~ . New Hampshlro . M , 37.00 3,621.00 00,737.01 ..• 

SO...... }!~oo.......... :I'l: 122 JSS _.00 1,0'i~.00 29.(119.00 . " "' ·'···.5ii· Z!,S99.4,0 NewYork._.......... 107 .. 
 =~ ~;m:~ ::·· ..·..7 SOmbCMolinB....... l,tOO 166 Ill'.! 12,933 -",3J3.12
 ], J74,?~:~ NOIil\ nakota. •...•. 36 301 l, 052. 18 

OblB..... 500 l~ JJ~ . 217 

'" 3,4Ot_75 11,774.61 

Ouahllmll... 153 , 200 leg 3,S4&OO 1'\1.>.00 ',"" 

, 

a--­

-=­
. 

.
 .\m:041 Qod ""I",rn~ 

  ma~o by dlvi.lonlll 


 

QIfl""nl (\loy Bn,1
 

J"""j...............
 l.iIl 471 4.013.25 7. 261. 7~ 8, MIl.5O &],Ml.OO 1-=-0" " 'l'otaJ···· .......1 8,318
 1O,99-l lO,:.'UI SI,1HO lZi,819.42j z.».:,a.021 ~,I87,W.67 ~,002,2Ia.8S

 

" '," 

.... ... 

'" 

.00 9,282.00 ... .... ........ 

- "I~ ,",""" ~7,897.1l6 ...... ........ 

7{ -I2,223.2,5ll7,gSI.80 3,364,llO.2Il f , 

. , " . .' '. , . , - . , . ' . --"­

~.~_..•,.,~.w ... 

.... >i:l> 

~P' :s ::-c~to:

o-<:,."'g:

to:!" ;:::'1 , " llll>""" " t>:J~oo

z~~z 0 

o ~:= " ~2~'" 0" .., <:: l> Z "

z"(')o 0 t'I:=:: 0 PO: • 

;;;: ~: ~~3;:l Q • • 0 .....~Vl00 •• &I: "': itt'> ::;,;: " .o.?'~

• .,,0 ol~~

~t'> >. 0 .". 

S 

" ~~~ "'Olll 

o .,g Z ' .. c:;zto:

Zl>~

::i§o 

".. o.~

UI_1t: 

,b!i:';:;j

,'.

~gl::

:.::: .. ". (')~>

"" ~~~~§~ ii' ;:OP; ­ o _ l": fi~ :-'9'; ., .. :--',": ~~=~~: !::l; 0; t~: ~/;;g;~;j: 8: ~~; :t:es:tit;; ""... "-. 

.' I 

~7,S

O! C:>'.

.­ -:;;~~ 0" II ."

IC .. 7' 00 

'" 

-r 

~-------
__ 

--

--

--

TAIILE 86.-Ex!'ENSES OF THE h:TEHl-:"'L RE\'ENUE SERVICE, FISCAL YEAR E"n".n ",. J UNE, 30 1022 . 

A. D1SnURSEM~l''1'S llY COLLECTORS OF IKTERNAI, REVEKUE 

Approprlatlon•................. ~ol~t1". nnrt c"pcns"" of ,-oiket<lrs or 1"1''''~1

""'milia. Coll""Ung I.hn ",at tr'<"enu •. 

Dl'lrlolB. Tlll.vel 

«<p<mS"". 

Td"rh"nc 

<cr".ic~.

Supplies

and equlp1n<J1l(. 

TatBl. 

, 

2dNewnrk....... __ .. --- .. ..... Hthl"w¥orlc......... .. 21,t New York. ... . ..... .... ZIlthN~wYork_... _ ... -... ':'-orth Carolln3.... .......... .... North Dakota. -... - . ....... -. 1st Ohio ....• _. ... .............. IQth Ohio.... .... .. ..... - ....
 11th Ohio..•.. . ... .........
 18th Ohio. ... .. ........
 Oklnhoma... ..... ........... Ofe~on. ..... ..... -­ 1st Ponnsyh·snln. ... ........
 12th Pnnn~lvania .. .....
 23d Pen",y Ynnie ..
 Rhodelsiand. _' .. I
 

Soulh Caroliua.... -........
 South DeIrOUl .•••• .. ...
 'ren".ss...... .... l<t 'runa....... , . 2~ Te~n, ...... ..... U!Ilb .•••••••• . ......... ... Ve'mDnl ..... .... ... ........... ­ Vlrl(inin....... "',........
 WMhII'~IO" ... . ........... ...
 West \"l'llinia ... .......
 WlscnMln ... ..... .............
 Wyoming ... ...... 

' _ 

-

A~ . 

To(nL ....... ....
 3. 1:12, ~(lr.. ~9 5~9, ;O~. J1 '.'lrl'J, 1'i\J~. OB 13. 9+l. )6. 7,SOO,Ot7.09 02,). ~ro. 00 20-1,4,4. 16 ,4'1'~'lS.§l I 1(1, llO.'l 1 I I

1Indu<k<l112,S&;.i8. expnnded hy ~nugers and <tor"k"c~o,". 

1(",144.28 7,00-1.00 ~G, om. 70 6,476.17 

3.j,9911.GB '1,6(;3,80 

40,220,77 1,495.38 

4;;,009.76 ...........
 G5, 1:;4.47 

20,488. W '22;iilO:i\i' 

lO,2,i2.111 ..........
 2:l, :.oo.!'{> ..... .......
 ~7, -tf,{;. {(\ 1,1,,2,00 

2(l,.'63. 61 ............
 3.~, 433. 

2f<,1, I~" 7~ 26.655:$ 

:n, ;(111.+'1 3,3(,2.50 31,~2.(j2 2',070.46 Il,SZl.3,'; .... ..... 2~,g21.~) 609.91 

2", .72. 36 -- ........
 n~13.l~ ............
 3.\,317.38 ............
 31.537.30 ............
 57, 5Q,~. 93 ............
 35.051. 78 ····.. ·i:8~r

(5; M~. 25 

29,004.12 

31l:. ].\.1. 57 

·····63&:~i·

34, 4Jo. oS I\M7.2l' 21~ 812.1~~ _...

31~. lB ,\04,;;0 743,5BG.22 3,m7.61 13,06",46 1,280.75 2,107.35 8003.1>6 8',ifl 17.~, ,,3:>' 91 18,472.1\6 1,f>85.t2 7S1. 75 40;.lO 1, 3H, ~~ ~ll.fjG Joo,2\)[,23 23, IG1I. 78 lO.~:,(l.OO 062.82 1,419.~S

4,7H-IJ ~1. ·\0 H5,9S9_GS H,~2.~.M .. .........
 .'i85.32 12"J.~

22,442. OS I'm. 2,; 7l1J. g7 lIO.243.98 13, 929. 72 I 25.75

H, 7s:J.~~

.. a:l5 ........
 s,'ioo:oo' 393.W 7G7.40

4,IU.14 IJ.l. 50 1U4, 9OG. 52 "':i;i9iji' ..... . , .... 4j.), flO 377.93 ., ~'O l~ .70 71,403.30 7,7r,o.00 .. .......
 402.75 1,024. \l3

;;: gi~: ~~ 7.&0 us, :;!31. 79 8,2.'.7.57 .... frG4.2,; 113.86 1,2~0_51 1, 75 226,n7.6S J4,('>-I8.08 l,llGO.OO 1,1ll.",W 1, 127.9~

3, &10.17 '.00 12;;,427.22 27,829.38 .. ... . r,r,S.OO 129.00

3,552.97 ...... 79,975.11 12,415.76 ~lO. 98 300. SO

l}2'J5.41 , 4,9]5.01 327.:.0' 95.020.74 ij;3S.i:9S· 1,930.05 2,6JO.~(j In. 10 86,790. H ,[,21.75 3S--l.<1l1 l'm:~l 53.65

2,5'15. 81 2:.17.20 31:l,S56.W; 22. 871.,U 1,003.00 941.62 2-19. 20

7:3.1, 14 493.20 71.112.~2 4,317.94 322.00 284. iJ4 

1,016.]8 ........
 ."",IX,,"- 2':1 14,302.10 '."5;743:00' 17G.~O 143.60 3,0;;~.W 11. 6~ r,,\ ,:>,. 69 'I, SOD. G5 6,600.00 109.50 C82.06 

5,IW_28 200. ,2 1lO. :>tJ,W 11,82.'i.40 G7.00 £OO,(i(I 339.25 

9, 80,J.6~ Sl.7) 1,,". ~ll. 3~ 32.3&t.71 1, 002. '0 4;;1. 53

II, 4U~. ro Z;~ • .',,, 1~1. ,;:(I. 17 2(,,211.£3 ")2:00&:00' ""109G2' 1,120.75

S, &;5.65 2.40 ~, ',71.H n55 . .. .......
 ".'>()i3:d ~~9. ZO

H1.H .. ~. C,1 ~~.fi~U2 '7,297.83 ...... .... ­ 391. ~7 Jj~.61

11.398.81 39. gO lJ"-. 2~n. 3·, 17,430.71 .. -........
 n5·1. ~o 278.17 ~. ~H. 25 G97.So lOO,13'.le, 12,111.S9 .... ,.. ..... £ZUlj 4~l.ZI

7. 2W. :,G 1 156.25 lllt.1"'1.80 . 13,4111.01 5-1, 45 61:,. 75 ~,52:'. 1 I;; .. ..... ..... :n~, 99.5 t<:, 129.(~9'00 "j;O:iIi:lii' 1, 1iO~. 3£ ~17. II I II. ~,;~, II 3n8.55 n. 228.:n 3,[(iO.46 4,250.00 IOS.fi9 Zig. ~~

l,'<1".~

1,831. II 

IRI.U 

1Jt.~

J'r~u~ :\2.1. 6~

4-IQ. S5 329.•'J6 1,272.9(', 

1,ro~. 95 

722.08 

3, S-l7. 5t 

101. fI4 

613.40 

51f1..$ 

831.43 

593. ,I 

319.77 

1,053.13 

2&1.75 

10'9.83 

1(j~. 4G 86:l. ~5

SG8.23 

704.00 

1. TI~: ~~

71, 128.G2 

7fJ2,OO7.Z7 

nO,204.G8 

195,2\13.00 

'.lIS, 412. 28 

1[15, 1J2.oo 

Btl, tSt, 48 

1M.780.18 

100, G5.';. 26 

103, %5. 00 ~Ol.r,73.15

17P,7P~.1'

13J,623.('0 

441l:. ~;,i.

J2'I, 371. J2 3(o~,rM.07

89,C~.4!

lUJ,6J2.22 

)0';, 0'Xl. M H2, If.]. 9(',

'Zl7, (Jil.:;.] 

21"-, 7~ . .j() 

7',,)~' ..'19 

830. 78 2 ,,0~2.85

175. ZZ3. (,l 

Ifl" 24.6. B2 314, WI. 78 

60, 31)). $ 

13,158, a97.63 

I

•


..

o

~---'-'- -- - -------_._- _. 
00 

T.l-llLE B0,-LxPEXSE~ (JF THE Ixn:H~.l-L·RF,v],;NuE SIWVI<:E, FISCAL '{RAR ENDI;;-[J JUNIl 30,lD22-Continued. .... B, Dl~BURSE.\IENTS DY FEDERAL PROlllDlTION Dlfl.F.CTORS. '" 

I 

l'urch.....o 01 

'f{,leplH>ne Suilplleg ~nd ev;<lcn~c SelZllrOBnd ~ervic9. eqUlpm.r:lt. and JlII"'-"'l­ sal~. Total. 

1811~Dm.

"".M 125i'i.00 '1,154.&1 .iZ3~" -iii' 173, 500.~1 ~.OO (29,70 678.26 10.144. Sl 

"00 ",,00 1,176.18 . 10.00 34,772.•; 24.';'911 432.00 1,1)~7.0~ 21. 33 72, 0tG. 3~ 627.32 131.~ n, 2'2;, 1'4 2,300.6& l~, 778.01 3"0. 29 '.M 2, 5-l2. H i;OO. 25 M, :.6ll69 

1\l9.26 .,. SIll. 68 3.6'!2.H M.Y.'l.OO MOO t3'.l.ro ~85. 76 ~O. 51 14, ,X», ~,;

169.00 "'.~ 1,124.35 Ih 75 46,000. n 137.13 .'" 1,9'W.00 ·····53.. 00· 110,701, 65 ............ ··..···6n,·OO· 112. \l7 18,7:.:1. :J4 '~W 936. g~ 4.24 21, ll'}j. 53 679.95 8l~, (1.1 18,561.41 16, :lO3. Q,l MI,&13.9l iH.il .." ~,~:~ 474. 60 . 00.911,31 

7\1.85 3.UI 2.1.00 40.l'IJ3. 7~ "T. moM <11)3.77 ·······632."00· 28, z.\.3.:'7 371.00 IS. OJ I.3gL3,) ~61; MI. 77 :no. 00 272.77 ~,.'.n03 s. ~5 M. 765. 49 105.79 "'.00 1,&9l.ltl 95.00 5Q,:J..'l4.02 147.56 756.5R 3,957.34 5,954. 38 1~,9.'j(I.64

~52.()7 I, 701. (O:, Z7,5U.02 3,308.19 2M. ,,7:1.. 58 394.(.0 220.33 5.405. 89 310, o:.! '1.3Z7.00 313, ;;I) 68.16 2.659. o:.! 1,918, n.' n.3r,.~. AA 

127.[12 573.4R 1,140.25 1((•. ;.0 41,S9:;.'~ Z78. ~~ 1.0:<9.80 3,1);,1. H 1,m.~~ 8B, ll'}j. ~2

00.00 ~;t 50 2,022 1R "" 4", ~1J7. 21 ·106.74 UIO 1. ~8S. 01 :l\I,~:n.B8 m.2O 591.8() ............ 20. 7!ti. 6(1 ~1. 7.1 "236"07 273.51 10.00 . lS,83;>, 17 194. l~, ~.8U.1l9 28,715.01 127,000. a. 163.28 557.87 2, 'JH6.45 1<12.(.2 , 43,497.0'.> '1,401.21) 3,64& 67 32,6Il~. 7l 100,'07.77 731,232. gZ ",00 277.1") 749. ,1 45.1~ 155,299.05 84.21. 501.:jU 4'M.o1 56. UO .1, :111:;' d~

li6~. ~7

l'~I:t: 4, 191. ~~ 1.214.18 157.~:,]. ;-1) ~l,o;l."~ 16,593.r,1 .............. 1,470.00 IH.I~ 7Q2.30 "00 5(l, "'-Lib ' 

Alabama........
 Alaska ........
 Ari'ona' .... Arkan!lll< .... CBliJ<Jrnla:.. C<Jlorado-. .... Conn"~ticuL

Delaware._ 

f1orida ...... G""gla....... Hawaii. ... Idaho.... Illinois 

Indiana...:::., ,~.

Kanscs::":::. 

){~ntucky ... Lo'u,<1ana. 

Maino.. ,..... Marylan,L .... 

.~alori~, 01 

direcmrB, Sl~t"" ~gen~s,

j ospeel.oro. 

elerks,olc. 

............ ,
 

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

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

... __ ..........
 ...............
 Masoaehu""II<. .... -. .......
 Mkhigan.. ............
 Mjnn""ol~

M'"i.ss(flpi

Mi"'""'l .. .. _--- ..... MQnlana ...............
 Nebra'kn. ... - ........
 N.vada.......
 New Hamp,b;r":
 N~wJersoy_ ....
 New Me'd~o.. ...... --. .... New Y"'k. ,... North CaMlilla. N"'tb ':::::1 P~lr'l[a. ......
 Ohio...............
 Oklahoma..
 

U5.n~(t 77 I;. 1lO8.-If, ~O. 2((1. S9 

jf'~'~

3',"05.01 

41,7¥i.~~

lO,m.. 6] 28,~Jn. ::.; 

52,0-18.13 

14,OU.71 

1",3&1.73 m.m.&! 

51,146.01 

33,474.70 

18,038. H 70,33,1, !IS 

41. 7c.:1. '5 J4.5'>.1.00 

M.C}'",(;.87 

lJ:',nO.62 

",", J\9.41 ~,~9J. 91 

22.200.97 

~~;m:gJ 21, a21. 7~

I", 7<1~, (0(; 

12';.7'.52 

11I,3·n.W 

21.4;;1.~

~',~.370. i8 "5.51">6.42 

'lO.~U.<l8

l"",73;.40 

Enlorrom~111 "r ilia natcOl.ieand nQ,lonal prohlbirion ""ts (prohibitIon pari). 

Travel 

'''peris"". 

au,825-41> 1.739.19 

11,.520,4] 

22,701.00 

31.910.15 

1~,54'J. 71 13,001).80 

I,W1.6i 

15,170.47 

46, 5~0. 70 4,541, 70­ ~;8noo

1l<;,~;8. ;,3 

20,U!I.6i 

6,794. n 8,112. ,3 

~O,9ro.1o)

In.91L.\19 

~:WtM 31.210.78 

_16. 9'17.!14 

lS,S70.n4 

15,916.07 

15, !Wi. B7 14.:m.oi\ 

\6.~R51

3. );>l. 91 5;9l1.H 

1~,[)'29.5D

1~,2!l2.nO

.1'1.70,,63 

UO;, Wi, 42 B, 12!1. j7 

2G,nl.(),l 

8Il13rl~•• of
 "'Brohouse
 R!'Ilt. guards. 

11.275.00 'Iro 00 _........... 'l.lI.00
 ............ 1,13&.C'Wl
 

,",,00 ····3il;si>5ji· moo 

101;.00 ·····2;OOi:02· 1, \125. 00 

..... "'30:00. ...... ;\7S"74' .....' ........ .......
 ..........
 . ·····i;OO5:oo· ·3ti;li7li:.j~· 26,520.00 

10, 8:!2.::g .............' 

............
 .. ·······700.00 . "247;~:sil' .............. ..... ·······36fio· 

····4:i;i.s:J.3i> 390.00 9,439.99 9.039.26 ........... 2,700.00 

···· ..7n.\I'J .. ···7;i<ii.. 67· 1,007.011 

.. -........ 

"'670"00' 

--'··i;:iw..i4· ... "8;~S"29' 10.00 CiJ4.00 lo,lm.28 36,OO6.S~

1,063.32 21.1i1' 1,307.50 ·Ii;ioo..f>i" 8,ll81.40 

O!"eJlon ...•.•••....... ,
 

~~~'::~~~~::::::::: . Rhode hland.. Sml\h Carolill(\. .. _. .
 &ruth Dakota.
 

To'nnoo,;ee.... ... ,.... -. .. '-'"
 

'l'e"l\.' .
 Ulah -. .
 V~"!'m1t .
 V,l'gUUB...••.•••• WElSbJn~IJIl... Woot Vlrglllla. Wisconsin .. Wyoming. 

'1'0131. 

1 OJII"" or!!!iJli.oo in Decombcr, 1921. '111<'lmle. 11,202.3'1 exp~nd.d b~ war.bu,,",o guard.'l. 

. ... 

., ,. 

,. .. ". 

• , ., ;.: , 

e ., "..

1,;;. II" " .,, >

• 

.... " , . ... J~ . • ~"l-" .I' 

, . ., .. '. , ,.1" 

Y,' •• 

211.1)1 , 416. RQ 

m.602.1H 21.032.781' 157.78 1,1';'1. 00 82. (;7 1i,24O.37 1 0,679.31 1'··CC~,-'c.:I_~

2.807,221.:& '~.OOI,:;'';1.7S 53~,~LSg ·137,;~.H lZ,;.c(I.~l

I 

'ji;ooi77'1 1,000. 4!l 

........
 00.00

HI. ~! "400;00' ':'(J••'() 

.... ..... M.75
 

:z,l5-20 z:iii.. li7· 4.\/.55 ~,5S;, 00 144.~

W.% .. 'iz"oo 310. <10 1,789.80 314.00 

391.00 100.00 IPI. Z5 7m. ;,0 

1,22-1. :J4 

....... ..
 6('•. 15 312. :l.'i 

3((" 20 130.38 1,164.27 10.36 

315,00 

70.00 

181. 76 297.50 

730. if, 

1,038.61 

101,128.20 

1,300.51 

5.~.q7

lSl.16 

4.\Z.21 

[123. 08 318. SJ 590.00 1,569.9,1 

1146.28 

315. 93 1,8W,41 

3,599. (If; 

GM.OO 

1,094.49 

3.013.25 

J61.J24.d<l 

%,Jli.62 

155, ISO. 33 11,2l'>O.78 

:!3 m d3 

U:272:aO 

12.)(\5.10 

53,On. I, 77.11~.C!

17,5~7.'l:J

W. (39. 20 gg. ~S(i.43

3'),~iI2.U

35,0161.00 

lO,i27.13 

30,597.31 

3.511.::2 

&,7W. 00 

2O,59UJ 

3,PI6.fil 

41, 91U, 36.4-t3.~2

3.~16.11\

(0, ~49. 06 •&2, 42(J, PO 

12.;J~.:n

13.90~.3~

~'.35

. 19,300.;,(, iOO.71 3,218.28 M.25 

115. 44 21",&1

"'.M 

14.~

119.95 

177.86 

3\18.47 

151.4(", 

<120. {7 

G.".J 

193,000.81 

Jl: 

1(;, 

32. 

00. 

n. 

00. 

lW, '.

134, '".

&~, ".78, 

~.

4,!18:1, 

B85.1.~

'OO.O~

7ZZ.87 

8.3. 17 IM,31 

<113. <12 2-VI, ~{

100.71 

874. In IM.~9

""00 245. (5 

000. J.; ~AA ~1

010- 11 

00"1. 12 

11 

•

c / 

, 

C 

0 

C 


 


 

00 

00 

C

•

•

"


,

C

•

-

11 

t<•

!" 

....
 

C/O

""
 
--

----------

----

T .... BLE 86.-ExPEN~Ee Of' THE INTERKAJ,·REVcNUE SJ;P.YICE, FISC.... L YeAR El'DeD JU:I>'E 30, 1922-ContinU<:'d. . 

00 

C. DISBUR~EMlSNTS BY TIlE m~r;UlU'lNG CLERK OF THY. TREAS1JIlY DEPARTlIRNT. BY SUPRRYlSIN'l AGENTS. A1'iD DlRRCT SETTLEMENTS 00 

TlIROUGH OFFICE OF '.rHE CO~IPTROLLER OENERAI,. TREASURY.DEPARTMENT DIVISIO}I. 

, I To. Supplies Sliltlouory Freillh' Belmre

Arproprlot!f:.,.. F~r what. Salarie,. Travel, Rmt. phnne eml mO <>fcvldcnce ''''cl'M' I MO MO T.,.,. c~pewes. I Me C<j11ip­ andmi... priuUng. lelCj;tf>pb: m"~~. ""UanCOll,. 

.. 

Ilabrles and expenses Deputy c{lUectors..... ........ -.... ­ j '5, 501l. 26 ... .... -.... ... _-- --- .......
 - .... .....
 COU.dlll'S, etc. "
 

rgent. Ml~ lIISpectOl'S
 ll'l.GI7,015.Zl 1,0'J9.-lJ1.72 t75.QJ.'l.9J 310,363, 32 •.~.~23.Z\ .........
 111,121. " ClillO:'llng the war revenue Agents' clerk' ... .. 5.12,910. 97 .... ...... --- ..... .... .. .. Bureau u."<penseo IQ,J+1,l9!!.75 21Q,m.:.J -....... -30;l-i8:55'
;w;roi:0 '1557,682.57 'l.11,4a'.36 Colloot~ the WI\l' fa"""He '16.3~9.ro .. .. _-- --- ...... .. .. .. ....... .... ..... ... . ...
 ..... S;jZi-:~'7. (fraud Ind) Specml employeGl' .. ' 15,390.10 ... ..... .... ..... ­ ... ..... .... ---- ...... 1~7. S,; Enforoement ". N~_ 1"'0="' '. .... 

ootie and Natl<nUl1 " 1',0­ Agents and lUSpl.'ctO," S7S, 721,3S 182,WT.37 Ow.. a21.3~ ... 9, TOO. 00 hibitlOn Act, (IllITrotle Bureau e"penses 7~,110. 75 m08 ..... ..... ·ii;54.~:02· -200: f4' ­ 2.1n II I, 9'J(l. 22 

pIIrt).

EiIfOTeeIllmt ofth~ N ~fCilti"

and Natlanall'rohibition lA~ents an" Ill-Spectors. 347,07fdl3 710, ~70.35 lro.55 M.70 .... 1O,8mt32 BurCl\U e."P"tIses.•.... II.~I, 789_ 71 ~5.!l3!!. 57 48,415.00 lD, 1;67. 2D , .12, 1l44. 00 l:lO,_~t9.S2 '74,222.69 

&larI,-,., effioo CornIais-. •••..............•.••... AdS (prohibition part). 

002,41], 73 -

exp.eM. se.le. 

.._- .... ... ... ...... ~,~:<JI

.. . .. .. - .. ....... ... 7.700,IAA.~9
 

.... .. -.... Sl2, 910. \17

UO,SS5.89 ... II, (1,...1. 7&1. It.l

........ .. ... ..... 16,349.55 -. ... ...... ......... 

.... - -- ... ,. 

2J,2tl5.82 

572.'J77.1I.~

424.50 .. .... 86,(51,12 

6, (lS(l. 75 025, ltD. 70 ~, 7~l. " .... ... 002, lSG,:l:} 

............... ......
 ... ..... .. .. .... .... .. .. ---- ......... ..
 66:1.,411.73 slone< a/internal Revenu I 'l'tu SlmpWlcatlon Boord.. ... ..... ..... ........ ...........
 1,211.2ll ... .... -..... ..... ..... - ....... .. ....
 1 .... 1,211.:lO 

'I'ola1.. ... .. -........ -..... ........... 10, OW." B75. 10 1,7+1,.+12. 95 1 IZl.~7.cl~ m,Sg2.52 2m,260 .; -r. ~~~: ~~~. ~~ . Zl9, .173.1;(; .'Jll,COI, 7:1 0,OO2.7~ 122,922.6r'7 7~

.. 

, Tf6nsporl.tl<m r"'lu15tg were Used, which can nm he Sp('l"tloned - by dlStnct•. • Inclu,lce f\lllllture. V~. 315.38; m""hlnes and ,f.en";;', f l;j(). 223.00; and books ~nd InllDf.t "',. ",-'pp11,·s, ~2.1):J1.!l3. _ , • IncludesU25.00J ';~nllD~ent lund trnmfl'TTed t~ TT"""'''y Department under set of Mar, 3. 1921. ­ • lncludes!40.00Jt,,,,,<I,,tt~d til Chief Clerk, Trea,sury Dep~'tmeDt, under ad of lInr. 3, lrel. '. '_'. 'Rcwardsund.rd'oulsr99. ,tt_ 

• Includes !UrDU.",e. 1&3.\\-1; mnehines and stroMls, $8tI3.3S: amI boo~" an<llaboratory supplies, I!-~. . • Include'! fUrnltnre, tIl ,137.20; m""hl"CR ~ud slene,ls, 115.ii.1R.70: lllId h~~l.:' surllaboratorv suppU..... 15.1lOO, : • Includffi'lO,(lI)J1JlUlSferred -wChkfClerk, Treasury Depsrt.n;ent, Ullder act olMar. 3, ui:n, atld ~14,H& pAId rorpatrol bllfltll• • 

.~--'

D. RECAPITULATION. 

S"l",y do;. Telel'llODI' S"pl'lie;; and All other duel-ioD' for Rent. Tille], "0' equipment. riliscellaneoH'. felirement telegraph. , fund. 

Salarl"" RIlel "~p""'c.' nr <'olioctol'S, etc. . I~, ,.~~, 4f,ll40 1316,~(J7.3~ ...... ..... -........ 113, IH--l. l6
 $3~, 7B2. 25 ~,)Ol,5(lO.1~

CoU"",U"g ... $~; 430: O,S'_ . the Wn,,"HnllO _ . . 25, ]~~, BU. 69 2,1'>1. 7W. 02 121'.(),41~.f'J 1-285,143. 91 ~Jl,~:.s.45 512,a91.75 1.'9.&lJ,94s.r,}

Enforcement olth~ Nafoot;, Rnd National Frohit>il.ion 

IfL'. :;2,). 45 . 928.W 1,M5.02 I 457,Sl~.11 ~.5'3.'.~ l2,3fa. ~'J -............. 558, 72!l. 77
 E:r~;~;:.~~et~ft~;rt~ ar"otlc RndNa-iiotiii Y';ohii,iilon- Act, (prohlbltion part). . , _ __ . 4,Mii,~79,nl l.19', 396. 70 Is-!, lOS. ,p 56,SZ;. SO 692,350-37 , 43,5&1.25 O,M.'l,m.30

Salaries. am"" or COlllmlssl~ner of lotemal Ite"CDllo.. l',(S~.75 G7lI,IlOL~S

'l'",-~ SlrnpUnC~UoDfioofd . . . . ... __ ~2,_~~~.:~. 1,~11,20

r"""d totel....... _ .
 :14, 5.10. 801. 731 3, 982, 339. 71 -~~;,: ~~~. ~~....;;;~ ~;~~ ~~ '1-''-;,:~":",,,.:,:,"·I-· ,.:":'~:;C::;':"C.:~:"'IC"'·:;,;",:m;;;-.:oo::1I-:':""":;C: :';':-:~:o

'Inelud... ,)p,lueUnm from narcotl~ part.
 

CLAIMS APPROYEl' FOil PAYlIRNT FRml THE RlCFFNDING APPROPRIATIO~S.
 

AppfOP""I,lons. P'iorloluly1, 1921 '02'J Ten,al. 19~O.

JR"tun~in~ tax"" iU.~Uy eolleded (s"",s. ~220"n.l ~<l-~. n. S., "" amended br tht ad M Feb_ 2~, l~l~). f,31, 743, 9,'.2. 91 $1~. 2'-;'1, 57R OS ~2,7M,IJ.loI.!.:J !'9.7~9,6~.12

Refunuiog intom~I-,evenue eolledlons (nel 01 Mer 27. 1008) ................. _. __ .. ___ . _... 10,700.77 I 10,:Mi. S6 14~, o..'<l. 43 lU9, Jail. 00 

•
 
----

190 REPORT OF' COllfM;ISSTONER OF, IN.:J;'ERNAL REVENUE. 

TAnLE 87.-SU"''''AQY OF INTERNAL REV};NUE STAMPS I.9SUlOJ) TO CoLLECTORS 01' INTERNAL REVENUJ> AND THE PUSTMASTER GENERAL, YEAn E!,!DE~ JUNE 30, HJ22. 

Kinds. , Spirits:
 

lJonw••tic._ .
 Export . Import .
 case !,\omostic)
 Case export) .
 Reclined __ .
 Fortifiod sweet winc. __ .
 Wholesale H(luor deale," __
 Denatured BrohoL .
 Tobacco Bud snuIT:
 

Tobaceo .
 Snuff _ .
 Till/oil "Tappers fur !oba<,co
 

Export, tobacco or suuIT ..
 Cigars:
 

Large.....•....
 Small. _ 

Export, cigars 'lIld cigarettes 

Cigarettes: • Class A. . Cla.s, :M ••• .••.. 

l'ermcntodliquor: DOID"'UC. 

Oleomargarmo: 

Domestic (colored) . DomestJc (uncolored)_ " 

:Export _. __ . Butter: I'f()c~$s Or renoYat~'<1

Mixed flour... P1uying cards. 

Documentury.

St<>::k trnru;ler. Future dc/h·e,)' Proprietary.... _._ 

~~~ti~~~:_ew~ .... Ordcr lorm for Opitllll .. Cigarettet\1bcs... __ ... Special to" ... 

ToLaI. 

Number. Value. 

,').~:'i, l'OO $oJ8,5O!I,528.00 12,,100 :. 1,010.00 

OrJ'~ ·······,·'ii9;il3ii:OO·· 

48;820 4,882. 00 5,700 7\l,029.00 

14,000 "" 21,000 

2,2'40,116,155 (\8,673,008.27, 360,0\)2,421 7,OSl,I:!lJ.72{.­ 10, l34, 720 1.L~,tl34.oo

~,OO>

175,233,230 H,;88,849.GI 

66,827,400 1,012,(J8{L00 ~,<m

2 OCII W7 320 155, 161, Ut. 70 , 1; 187; 414 IZ1,a1(l. 401,620 3,915,427.m 

149,700 553 5:JO.00

8,872,600 4OO;m_W ',00> 132,200 . 80 160 H, :::N:1~i . 33,982;800 2, 71~,6:u.00 ·172,587,02() 32,536,iiO-OO 

15,277,7&2 10, WI, 760. 00 1,266,976 (1,G70,7m.00 177,20],000 2, 777, 400. 00 52.;,002 1,45'),1215.00 

4,2"..8,930 loa,8W.50 

970,500 11,705.00 1,400,300 H,003.00 

lHS,69-l :;I;,MI,!Ui.91 

6,264,6~7,607r 413, OOi, 005. 13,; 

L 

REPORT OF Cm.n.-nSSIONJm OF INTERNAL ijEVENUE. 191 

TAllLll 88.--COST OP.PRlNTINO.AND DnmINa FOQ TRJi: INTERNAL RJi:VENUE DUIlJ;AU 

AND SEQYICE, Fr«CAL YBARB 1921 AND ·1922, UNDElI. THE '·ApPROPRIATIONS 

"PUlIl.IO PmNTINO AND DTNDINO," "COLLEaI'ING \\'AQ 'R£VENUJi:," AXD 

"ENFORCINO NATTONAT, PRUHTlITTIO:l';." 

.., ,m, ,,~

Appropriation end cl""'ificaljoD.
 

/"
 Quantity. "'",. Quantity. Gost.

Pub/it prlnUng ~nd binding. 

PUblications, rc.,~Jlations, dL'CisioD>, ctc Gl~, 025 116, r.oo.. 22 10,100 Ll, TJ7.64 IliankCorms........ _........... 35,215,MK1 8'2,7M.Z5
 :l.~, 005, 8lXl ~",u97.32 I1lank hooks. __ _. 810 1,003.03 1,O'JlUS Lel.;erhca(!s, el,c _.. __ . _..... H,B24,COl 31,1.57.15 l6,600,4.'11 "" 21, 'Ti7. Il6 RO(,ord Bod gill'lc ("r<ls and folders... ... ..... 6,7(H,422 11,(1S4. 00 -5OCI,052 732. 00 :Mlscellanc<Jll.'l: :Binding, mc.mol1l11dum sheats, 

etc ~~;~;.:::.:::::::::::::::::::::::::::::::::- :::: 15:::: j:::::::::::::: 1::::': 

Collecti:,g I~e war '"''''''',.€. 

PUblications, regulations, decisions, ott. 1,913,500 l14,527.41 2,OM,275 108,721. 03 Blenk lorms_.... . . HO,1l7,loo 487,700. ()5 l86, 944,COl 357,718.58 Blank books. . . . _ . ". 445. 57 4,100 1,349.70 Letterheads, eto.... . • . . m,OOO I'7'J.26 

Record ll-nd guide cards lind loldors .. . 'r'" M~~.~·..~.l~~lIlg,. m.":,,,.~r.~~~~~ ~h""ts, ~I 24,0215.22 1 6,G8.'tl1 

TOI;nfo~~-";:~tio'~I';~~;~:I":'''''' I~ 627,778.52 i74,~72.48

Public:uHom, regulations, docision". :~I.o. 38.1,000 3,3'24.10 366,300 I " 2,670. 7t Illaok forms..... . _. 1~,282,000 116,137.56 +28,716,700 70,1168.57 Illankbooks. __ : _ _._:: 517 l,28\I.29 '00 375.58 L~.I.lerh""(l'J, etc _._ ................•.
 2,27~,COl 4,1'lJ9.65 2, 75.~,COl 4,321.. 58 Rroord and gwd" c"r<ls and Colders _ . 

~:;'."~:".'~ ..",oilln".::,"::,::::.::"::m.'"':'::'1 hi '",~. 00 II moo 

TOLal.._.... ._ ' _._ 202,216.21 ~... *78,60&20 

ToI,o.lfrom all oppr-<rpT;aIC<",... 

Publications, regulations, deoi"-iOtl8, etc. " 

Blsnkforms.•.•... _ 2,1I16,5Z5 134,354. 73 3,075,175 11~, 12\1.38 2lJl, 61t, 50) 7t6,621.ll1i 2oll,166,500 tn,384.~7 llIsnk books•••............ .
 1,877 3,728. 10 3,71:'.76 Letterheads, ete __ :.. . ••.. 17,1411,000 38,600. ()5 111,371,450 """ 26,0\l9.56 Record aud guide cards and folders .._........•.
 6,71J',422 1l,084. 40 <m," 732,00 MiscclIaneous: Binding, memorandum sheets, etc .....•.......... __ ..•............. _.••.••. 43,681. 18 31,017.51 

Grand [01.0.1. .... 9'H,un.ll 654, 1rnI. 66 

* In eddiUan to the work done at th" (lovel1lment prniting omce, thern were U,COl,COl fOlIIl'l CIIl:fBTed 

""'d printed &, the :BUIe8U 01 Engraving /lIld Printing at a COS~ or13O,!lH.72. 

:,< 'f 

,. 
192 m;PORT OF COMMISSIONER OF lXTERNAL RE....ENUE. l 

IMPORTANT DECISIONS OF THE COURTS IN INTERNAL-REVENUE 

CASES DURING THE FISCAL YEAR ENDED JUNE 30, 1922. 

BANKERS SPECIAL TAX. 

F1iddily & Depo8it CO. of Maryland v. United State,~.---Snpremc OJUl't of the United States (42 Sup. Ct. Rep., 511; T. D. 3356). 

W"here 0. comp!l.ny, in addition to a bunking business, en&oges in 

the surety business, the safe-deposit business, and the husmess of 

acting 1I~ trustee, to tbe successful conduct of each of which credit is 

ncc~llr.r, and the company's capital supplies such credit to ench, the 

whole of the common capital ellJl nothe deemed eapital of a smO'le 

d!::partment; henco, the special tux imposed by scetiOll 2 of the ~et of June 13, 189S, on bankers using or employing a capital, tillould not 

be eomJ?uted on the total eopitol of sneh eompany, but. only on that 

proportIOn thereof shown to have been used speeifically in the bonking 

operations. Money derived from tbe sale of eopital stoek and all the mon~y of
 

th~ surplus of a eompllny engaged in the banking, suret)', and swe­


deposit businesses, fllld t.he business of acting as t,rtlstee, were ill­


'V&'3ted in relll cst.ate (incl utling olfIcIJ building in which the camp any's
 

business '"as tll)HC) and in securities, deswnated on its books as
 ~'Capital St.o...:k Investments," the papel~ ~~prcsenting same being
 

:s~goted in the company's V!l.ult in separato envelopes earmarked as
 

'Co.pital st'lck; the bonking business WilS like\\ise kept separate,
 

physically il.p.tl as mo.tter of IWcounting, from other business of the
 

company, and money received from deposits was invested in secn­


rit.i~ which wcre kept in separate envelopes earmfl.rked as such; cx­


pense of each business of thIJ company wus ehllrged to the separate
 

account of that business payllble ont of its eamin.s-s, but ph:rsieaUy
 

expenses of the several businesses moy have been paId from 0. common
 

fund; plU't of the income from ellch business was maintoint'd us cash
 

:and remaiued unin,estetl, part of the money being can'ied as ('.()unter
 

cash and the halance beitt;; deposited in the eompany's depositaries,
 

the money so dcposited not being segl'ego.ted according to source from
 

whieh it camc, though sonne of items eomprising its tot,al amount
 

was recordcd iIi the resTJlJctive books of eo.ch business; ellrnlnblS of
 

each business were parried to undivided profits aecoun t at end of
 

ellch year; a portion of the office building was oecupied by the bank­


ing business. Held, thll.t it eould not, be said as a matter of lll.w that
 

,all the eapitul of the compa.ny WIlS used in the banking business, nor
 

thut at least the a.rnount upon whieh the special bn imposed by sec­


tion 2 of the ad of June 13, 1898, was aR"essed (which in no ye:u 'was
 

:IlS much IlS one-half the company's eopit.llJ) WllS S~l used; therefore a
 

,l-'e(]ul'.6t, for findings of fact whether t.he bll,nking busin~s nsed only
 

,tho funds ,If it.;:; depositOl'g in the conduct of Slleh business, whethcr 

:any eapital or :lurplus was ll.ctuully used or employed i.n such business, 

,Ilnd, if so, whfJt amount, and whnt W03 the net meome of the surety 

'01' bonding business, should he granted. Cl1pitu.1 mll.Y be employed ill banking although it is not used strictly I 

a<; workinlf ?upitullLIld none of it is used in muking loans or directly in I 

·other banhing klUlsaet.iolli>. Money of a bllTlker held in the vauh or with depositl1ries a'" ,1 re­ I .serve is lilllploJed in bll,nking fl.':j much as Uloncy loaned to custumers, 

il 

REPORT OF COMMISSIONER OF INTERNAL RE"VEKUE. 193 

Co.pital investIJd in securities WIly be employed in banking even if 

its sale use is to give to t.ho bauker the credit which attracts depositors 

or to woke it possible for him otherwisc to raise money with which 

banking operations are conducted; and if such securities serve to givo 

eredit, they will continue, ulso in thelecr81 sense, to be co.pital used in 

the bauking business, eypn if they fIl'O ~esignated by the company o.s 

assets of another department nutl physically segregllted a,s such. 

'''here claim for till' refund of tax ussessed and paid under section 2 

of the act of June 13, 1898, imposing a spccial tux on bunkers using 

or employiug a capital, wus madIJ November 22, 1913, and claim was 

rejected by the Secretary of thc Treasury on April 19, 1917, suit 

brought in the Court of Claims on July 25, 191~, ~nd~r the act. of 

July 27, 1912, chapte.r 256, was not barred b.r lumtatIOns, the SIX­

·yen.r stat,u te (sec. 1069, R. S.) applying. 

Fidel·i.ty Title &: Trust Compnny of P'iIl.'fJb·u.rg"h. v. United States.­

Supreme'Court of the United States (42 Sup. Ct. Rep., 514; T. D. 

3353) . 

.Suit brought in t.he Court of Clo.ims in Jnly, 1918, nnder the act 

of .luly 27, 1912, e. 256, to reeovc'r tu..x assessed antl paid undt'I the 

proviswns of section 2 of the act of June 13, 1898, imposing a special 

tnx on hankcl'S using or employing a capital, was not barred by 

limitations, whcre chum for refund wus rejected in November, lOIS, 

us such suit was govcrned by tbe six-year statute (Sec. 1069, R. S.). 

A compauy which, in addition tl) 0. banking business, enlJ'ages in 

four othcr classes of business, has the burden of proving, a suit 

to recover back the special tax assessed and paid under scetion 2 of 

the act of June 13, 1898, imposing 0. special tnx on bankCIl'3 usinlJ' or 

employing a capital, that none of its capital, or that less of it than 

the aml)Unt for wbich it was assessed, had been used Or employed 

in the banking business. . 

.A ,company which c.arried on five classes of business, one of which 

W3.'l banking, permaneutly invested an amount in excess of its 

eapital in bonds and reul estate, the latter including its officc building (used by all the several departments of business),.a sehetlule of 

which invesLments was carried on its 'books designated" Schedule 

of investmeuts of the capital stock of oqe million dollars," but there 

Wlls no physical segregation of such assets from others of the compony, nor was there segregation of roOMy received from co.J?ital 

stuck or ~rom investments made therewith from money denved 

from eill"nIDQ'S of the several businesses; ull moneys received, including ban'k deposits, were commingled· and from sueh O'enerul , 

funds all invcst:Jnents were modc und all expcnses find losse~ paid; 

fill earnings of the several departments wcre pooled o.nd went into 

the profit find loss nccount, in which there was c6ITied a eredit II 

reprcsentincr undivided pro(lts whieh were not sot apart fI.S a separate fun~, tut were at all tunes subject to.distrihution us dividends I! 

; ,I and available for any of the several departments; .addit.iou.tll i3tock I

was sold, at :1 date subsequent to the period here in question, above II,
 par to form a surplus fund. Held, that it could not he sllid as a
 

matter of law that tl!e "undivided profits" were not assessable llS
 

eapital, under the prov-i;,ioni3 of section 2 of the !lct of June 13,
 

1898, imposing ll. s])eeilll tllX on bankers using or employincr a capitnl.
 

Therefol'c, in t.he absence of ovidence estahhshing or of a ~equest for
 

14(r.13°-22--13 
194 Rl::l'ORT OF COMMISSIONER OF INTF.RN,\L RE'"E~UE.

a finding of the proportions of capital and accUffiuluted profits used 

in the respecti,o dcpurtments, rccovery of any purt of the tax pnid 

was properly dcnied, 

Congrcss did not, by decluring in .section 2 of the act of June 13, 

1898, Imposing a spccinl tn':.... on bankers employin9' a capitol, that 

"in estimating capital, surplus shall bo included' and thot thc 

"nnnuo.l tux shoJI in all cases bc comput.ed on the basis of the capital 

and surplus for tho precoding fiscal year," intcnd to druw II distinction between surplus and undj,·.ided profits, but intendcd tbut all 

capital actuuUy used in bllnkillg should be toxed, whether it was 

strIctly capilnl stock, or surplus, or undiv-ided profits. 

Ma,ycs v. UnUed Stale8 Tru.sL OO.-UIliicd States Circuit Cout't of 

Appeals, Sixth Circuit (280 Fed. 25).

A company, which "ms incorporllted to ClUry on a, geneml trust 

and financial business und nlso to reecive money on deposit olld 

pay interest thoroon ll.I1d to 10ll.n money l!pon such securities as it 

might npprove, carried on a general trust business but received deposits subject to chcck nnd modo loons sccured by eollntcral. Held, 

the company hud somo cnpitnl employcd in the banking business 

which was subject to tho bankcrs' spceml tax imposcd by t.he aet of 

Oetobcr 22, 1!H4. Tho lUl10unt of capital used in the bank.ing business should bo mcusured, ut Jellst in tho. absencc of u more salis­

-{uctory method, by tJJO ratio which the assets employed in the 

banking businoss bellI' to thc asscts employed in tbe aggregate 

business. 

O,\PITAI.-STOOK TAX. 

Ofmtral Union TI"lUI. 00. v. F..dwaru.,.:,-Unitcd States District Court 

Southern District of Ncw York (T. D. 3359). " 

The capitnlstoek tnx imposed by section 407 of the revenue act of 

Hna is not t\ property tll.X, but is an exciso tllX imposed upon tho 

priyllego of domg business in corporaLo form, as a going concern, ond 

t.he vuIue of this priyilego is tho obvious war, to me!lsure the tax. 

The manning of tho words "cnpit~ stock' is to be dctermined by 

the charncter of tho purticular statuto in which used, the con·w.xt and 

the lunguugo. As emplored in soction 407 of the revenue aet of 1916, 

tho words indicll.to a.n lIppruisol of the vnlue of tho eapil,n} stock 

arrived at by considering YW'ious factors of ,'ulue, by tho cxerooe of jud~ent! mthcr tbon nn ollditor's exilCt determina.tion of tlle vluue 

of tllO nct worth of tungible nssets, taken from the corporatc books of 

nccount. 

Tho purposo of tho uso of the words" in estimating the va.lue of 

capitul stock tho surplus and unrn\·idcd profits shull bo included," 

in scction 407, .....ll.S to mako cortain tllat these two factors should be 

considercd, but not to eliminato othcr factors cqunlly as importlillt, 

and tho words do not restrict thc compntllLion to the par vo.lue of tho 

oUl'itu.l stock plus surplus IUld undivided profits. lJ,computio& tho yalue of cllpito.l stock, there sho~d be co?Siderod 

in addition to -WIO not ",'orth of tho corporate ~sets, rncluding surplus 

REpORT OF OOMM:ISSIONER OF IXTERNAL Hk;VENUE. 195 

Vn.lUll would in no selliiO be IW estimation, but tbc vo.lue would be the 

cxnct vnlue ratlter than the fair vn.lue, and it would be made dew~

millublo ns of tho cnd of thc fiscul year, ruther than br ;; the fair 

IlYCl'O{$'C Taluo of tho cupitul slock for thc preceding year. ' 

Malley v. Haward; Oasey Y. HfJWard; Malley Y. Orocker; Marley ":. 

Hechl.-United StaWs Circuit Court of AppeaB, First Circuit (281

Fed. 363; T. D. 3368). 

Wiwe, in applying tux statutes, reasonublc doubts mU5t be resolved 

in fuvor of the Laxpll)'er, revenue llCtS llre not penal 5tatutcs; tho 

Go'-crnment is not to he crippled by strained und unllutuml construction of tllX statutcs fuirly plain. 

Whon languu.go used in un carlier statute hIlS in applicution roeciYcd 

judicial construelion, chango in Inllgllage in later anulogous legislution imporlB lctTislntive purpose to attuin 0. diffenmt result. 

The contrustbetween tho lunguulJ'e nsod in the Dct of August 5, 1900, 

imposing u ,tnx on eve!'Y jo~t-sto~ compuny or fl:SsociatlOn ;, orglmil',ud '1wder the laW8 altke Um,u,d States," etc., and In the revenue acts 

of lfJ10 llnd H1l8, which imposed a cupito.l stock tax upou associations 

t, ol'fT.rnizud in t,ho United Stntos," shows thut Congress intcnded to 

In''ofd the eO'cet of the holding in EU-wtt v. Freema,n (220 U. S, 178), 

tllllt the HI09 act'did not cover certain lIh.'lsachusetf,s trusts bec,lUSt'l 

limitcd to o1'<Tullizutions deriving some power or bcne1it IWIll stututc. 

Therefore, n(~n.'$t'~tutoI'Y associa,tiollil nre I'lubject to the cupital stock 

taxes imposed by tho revenue acts of 1916 and Hl1S. 

Suction 407 of thc ruvenuo act or 1916 and section 1000 (ll) of thlJ 

rovenuc /lct of 1918, imposing lln excise t,ax moasured by tho vltlue of 

the copitulstock of ossociotion3, include business ')l~unizati()nsknown 

as Mussnchu,.ctts trusts, where the shureholden; or beneficiaries iJuvo 

power 1,0 control the trustees. 

Whothor the stock of a corporation, of an iL&;oeiution, or of u joint. 

stock complU1Y, JllIB or has not par value is immaterial in determining 

liuhility for tho copiLal stock tax imposed by the reYCllUe acts of 1916 

ILlld HilS, sincc stockholders own beneficio.lly the not vulue of the corplll'ution's !lssets, whetllCr n definite vo.lue is or is nl)t attributed to 

thcir shares, sevcrally or in muss. ' 

'I'ho manifest gcnerul purpose or Congress, in imposing a copital 

stock tux by tho revCllUC acts of 1916 und 1918, wus to ta..... buslllcs.s 

doriyingJ)owors and mukinfT profits frOLll association, particuhlrlr 

bUS!llCSS ono by orgunizotiol~sgetting all or a substunLia.l pnrt of their 

eUJlltal OIl trilllslemble shures, such 3S ore commonly 60ld to tllt'l inyestin~ puhlic, 

The MilSSILChuscttil Leglslilture, by acts passed prior to the pllSsage 

of tho rC\'ellue ucts of 1916 and 1918, expressly recognized MUSSli.­

chu:;ctta trusts os associntions, not as trusts or partnerships; L:OtlO'rClSs 

must he held to hnve used the word "assoeiatlOn" 11S the MtLSSa~llU­ sutts Legisloturo lind previously defmed und used it. 

By uct of }1J1Q, c. 184, tbe,Moss~l-Cll1:lsctts Lcgislutn~o mudo M~LSSIl­ chusetts trustf> h,\ble to crodlt-ors Jfi hke monncr tIS Ir eOl'porut-IOIlS' 

by uuulogy thoy hnvo similar li;~bility to tbe lo'odernl Goyermnont filr tllXOS. 

and undi\-idod profits, us shown by the books, the franchises, good I .Ma1Jcy v. JJqwd-ilch (259 Fcd. S09), followed, and Crocker Y. Nallt'y will, outstl\:ndin" contru<:ts, cumin,; cllp'lcity of tlle corpOrll.tilln und (249 U. S. 223), distinguished. tho markot YI\lu~ or its f,llmro stor.k O"CI' tho prcceding yeoI'. 1£ suoh 1 inLllngiblos ww'o oliminutod us fuetOl's of vaIuo, tho computation of L
 
196 REJ'ORT OF CQ1.IJ\.IISSTONER 01' INTERNAL REVENUE. 

r:nn:D-I.AnOR TAX. 

Bailey v. The Drexel F1m~~~l'e Oo.-Supreme Court of the Unitod 

Stutes (42 Sup. Ct. Rep. 449; 1. D. 2346). 

Where the sovcr~.i~n enacting a la,'" has power to impose both tax 

und penll.lty the ctinerence bet......een revenue producLlon find mere 

reguilltion mny be i..mmatcril.ll; hut not so when one sovereign eno 

impose 'a ta.x onI:y and the power of :regulation rests in another. 

Tltx:es im~osed in the discretion of the legislll,Lure on propor subjects 

with the prJmury motive of obtllming revenue from them llJ1d with 

tho incidental motive of discouraging them by ma..k:iag their eon.. tinunnco onerous do not 108(1 titeir churll.c.tcr as tlLXe5 because of t.he 

incidental motive; but there comes e. time in the extension of ~hc

penalizing features of tho so.ealJed tux when it loses ita chlU'acter 

t\S such llnd becomcs a more pellulty with the chlll'actoristies of 

roguJations und runishmont, 

Rovenue uet 0 1918, Title XII, provides, in section 1200, that with 

cortain e-"'l:ceptions every pCfbon operll.t.ing any mine or qUfirry in 

which children under the ugc of 16 years hll:ve been employed or 

permitted to work during any portion of the tflxable year, or any 

mill, cannerYt workshop, fa,ctory, or mnnuluctu.rillg estublitillmont 

in which chih:Jren under tlle ago of 14 yeaIS have been 61Ilployed or 

pcrmitted to work, or children between the ages of 14 8.I1d 16 have 

been employed or permitted to .work more th/l1) eight hours in ll.lly 

duy, or more tJJU.n SIX dttys in uny wwk, or dter the bour of 7 o'clock 

postweriJ..ian, or before the bour of 6 o'clock untemeridian, during 

ally portion of the tuxable )'ear, shall pay for eoeh toxable year un 

excise to.x e~uivttlent to 10 per ceDt of the entire net profits received 

or accrued for such yeur from tlle sule or disposition of tho product 

of such mine, mill, fUdory, ete. Section 1203 relieves (rom liubility 

wher~ $e employe~ did not kno.w tJlllt the child W~IS within the !lamed 

uge hIDlt, o.nd scetlon 1206 subjects the employer s factory to rnspeetlOn not only by Treasury Depllrtment officiElls 1mt by the SecreLury 

of Labor and his !lUbordino.tes. Eleld, thllt the so·called tu.x is in 

fact Il. penllliy, und hence Titlc XlI is unconstitutional os u re~ulution of the employment of child lu..bor in the Stares, an exclUSively 

Stute function under tho ~"'erleru1 Constitution a.nd 'within tlle n~servu·

tion of the tenth UD1endment. 

Bailey v. George (Vivian CotWn MiJ18).-Supr(llIle Court of t.he 

United Sto.tus (42 Sup. Ct. Re~. 419; T. D. 3347). 

Compluinllllts brought a bill in equity to enjoin tile collector of 

internal rCVenue from collecting the child-labor to.:x. lly distmint.j In'erring tlM,t claim for abatement of Lho La,;\": harl beell 1iled >!.Jl( 

reject.ed; illat they had exhausted allle!1ul remedies; lllld thut t.ho 

'let was mv,did tl.nd unconstitutiuml1. ileld, that in the abscnce of 

ext,ruordinllry llnu exceptional circumstances not u..vern:d in t,he bill 

or shown to eXBt, and Ul the absence of sp.ecific fuets s!1PportJ.ng .the 

legal conclusion, the llvW'me.nt thut a t~n? ~to.tute .I;S unconstltU· 

tional docs lIot tnke the case out of section 3224, R~wJs(ld Sta,tutes, 

which provides" thot no suit for the purpose of restraining the asseS£­

mcut or I.:olleetion of allY tllX sllltli he maintuined in lllly eourt." 

Complaill/l.nts couM have puid th~ tux under protest and then 

brought ~u~t ugain:-t the collcetor of mtern,d re\·e.nue .to rccover t1le 

IUllount l',ud \nth mi-crest; not huvrng dooe so, they did not exhll.ust 1 

IUWOI~T 0.1,. UOflu.nsslotn~lI. OF INTERN"I. nf;VE~'UE. 107 

all t.heir Icgul remedies, und no fuct ha,vin~ been ullegcd which would 

prevent them !roI? availing t,hcms.elves 01. t~lis f~rm .of rewedy, Wm 

deeree o( the diStJ:lClt court ill gronting the IIllunchon IS reversed with 

dircetions to dismiss the bill. 

Atherton Mills v. Johnson. e-t al.-Supre.me Court of the United 

Stat.es (42 Sup. Ct. Rep. 422). 

This action WllS brought to rest,TUtn u eor:r.oration from dis:missing a. 

child employee under authority of the chJld labor tlU act. It Wd.$ 

eontended thut since the act woos unconstitutional the dismissal of tho 

child wnB 'wronJ5ful. The cllse Wll.S dismissod on the ground thl1t the 

lapse of time Sllice the easc v:us heard und docided in the district 

court had bronght the minor whose employment was t.he subject of 

the suit to an age not within the Ilge;; tt1I'oclcd by tho nct, so that, 

even if vulid, it eould not iltrect him. 

UOltPOlr.AT10N EXCISF. TAX. 

Detroit Hotel t::b. Y. Brady.-United Stutes District Court, Eustern 

District of Michigun (275 Fed. 995; T. D, 3314). 

Action tQ recover intemnl-I'evonno tlUes illeglllly collected does 

not lie uguinst successor of the collector to whom tho taxes were 

puid, the sueeessor not having reeeived tho ta.J;es, so ILS to be lillb!6 

under seelion 3220, U.nited States Revised St.atut.es (see. 5!)44, U. S. 

Camp. StiltS.). 

A corpol'ation orgllJlized under llet 232 of the MiehigDD public acts 

of 1903 to purchllSe lund uod "construct UlOreon a modem fireproof 

hotel} und to operote, manage or lense, mortguge, or sell the SllffiO," 

immedio.tcly after its otguolzution acquired IlUld ond constructed a 

hotel 'Which it h~ased to !ill opccating corporation (or un annual J"cntoJ 

uependent upon the lessee's profits from opcmting the hotel. The 

Jeas'e gnvo thc JesiiOr the right to "inspeet trte books find o.ccou~ts of 

th.., lessee ut 11.11 reasonable times." The 1(\8801;: added five storlcs to 

the hotel, ncgot-iuting )OllIlS for this purpose secured by mortgages on 

the property, and lhereupon entered into 0. now !el1se with tIle operating compuriy at lln inj.:..reU.':icd rc.ntut The lessor filed unnual reports 

requirod 'by' the :Michi~lIn statutes, Held, thut the forogoing acts lmd 

actiYities constituted 'carrying on or doing 1lUsiness" by the lessor 

eorpomtion within the meaning of section 35" of the corporution cxcise 

tax uct of 1909. 

Un.~·fed 8faffR v. Philnilel'fJhia Knitting MiUs Co.-United Stoics 

Circuit COUI·t of Appcnls, Third Cireuit (Zi::\ Fed. 657; T. D. :1203). 

The Government may attuck the lldion of tlw bo,u'd of dil'ccwr:3 of '0. corpomtion and show or evidenee, not. that n given sabry is too 

much, but that. in the circumstrmees, the Whole or some part. of it is 

not s'llury ali all hut is profits diverted to 1\ stockholding officer under 

the "uise uf su.lnr}' lind as such is suhjcct to taxation. 

\\f'hero there WlIS evidence thut the activities of tJm president of II 

eorporatjon in tbo business dccrell.Sed as he (I,d\Tullcml ill yenTS, that. 

the vice president's duties IIlld interest;! COlTle5pondingly' increll.'lcd. 

until, at the lim(l ill question, the president did 1l1111oSt nothing aud 

the vice presidont did almost everything in the mlUll\glilllent of the 

corporlltJOn'S nffn.i~, Gnd that a l:\r~e increase in tho s1110ry of tho 

pl'esidont WUS votcd by a board of directors wholly controllcd lly his 

aominatillJ; stoek ownership, (or the sale reason, stuted by him, that 
198 Rr.PORT 01' COMMISSIONER OF INTERNAL REVENUE. 

tJ1C vic<: president.'s salary hud boon similarly increlLSed and that he 

thought his sulury should bo tho sumo as that of the vice president, 

a jury could fmd that the amount paid him,was uot all {or ser"ices ~'endorod, out was in part n distribution of profits, and a nonsuit WilS 

'llllpropcr. 

ESTATE TAX. 

Shwab v. Doyle.-8uprerne Court of tho United Stutes (42 Sup. Ct. 

nop. 3!H; T. D. 3339). 

Stututes will not be construed as retroactivQ unless that intontion 

is clearl;}' declared and the Illn~8.go mukes such operation imperativo. 

Act of Septt'mber 8, 1916, Title 11, is prospective and notretrollcth'o 

iu oporution, and section 202 (11) theroof IS thc.l'efore not applicablo 

to transfers IDllde or trusts creuted in contemplation of denth prior 

to the passage of the act, though the muker of the lJ'an.sfer or the 

creator of the trust died subsequently thereto. 

The provision of seation 402 oC ihe revenue act of 1918J which 

roonaetod section 202 of tho net of SeplR.mber 8, 1916, that the 

tmnsf('x or trust should be tllXed whether "Illade or created before 

Or Ilfter the passage of the act," was not an elucidation of the uct 

of September 8, 1916, but was the decJara,tion of a ne..... purpose, 

110t the explanfition of an old ono. 

Union Trust 00. v, Ward.ell.----?upromo Court of the United States 

(42 Sup. Ct. Rep. 393; T. D. 3338). 

Act of September 8, 1916, Titlo II, 1s prospeetive and not retroactive in operation, find sectiou 202 (b) thereof is therefore uot 

llppliclible to a trust created prior to the passage of the act, but 

intonded to tuke effeet,in possession or enjoyment a,t or aftor tho 

deuth of the creator of the trust who diod subsequently to 'the pas· 

sligo oC such nct. 

Suit may not be brought against a collector of internal revenue 

for t.ho recovery of ll.tlU, m tho collection and disbursement of whiCh 

sueb oillcm had no a~eney; therefore the substitut.ion oC the successor to a collector Wllo cOllected n tux as defendant on the resignation of such collector was error, und a def~nse of nonliability set 

up by such successor is sufficieut. 

Levy v, ,lVardell.---8upreme Court of the United Stutes (42 Sup. 

Ct. Rep. 395). 

Whe.t'o a decedeut, prior to the passnge of the 1\116 reveuue nct, 

mllda an Ilbsolute transfor of co!·tuin shares of stock, reserving the 

dividends thereon to herself for lifo llnd died after the passage of tho 

/let tho vnlue of the shares of stock so transferred should not be inclUded iu tho gro~s est1l.Le oC tho decedent, us section 202 (b), 1916 

rovenue act, is prospective a.nd not retrouctiva in its oper~t.ion.

Mc.Elligott v. Kissam et al.---8upreme Court of the Umted Stntoe 

(42 Sup. Ct. Rep., 396). . • .. SectIOn 202 (c) of the revenuo act of 1910 IS not retroaetIvo ill 

operation, ~d joint. estutes c:reat.ed prior to the pllSSage oC the aet 

cnn not be llicluded ill tho gross c:sLates of decedent.s for purposes of 

tho Federal est.at,e tax. 

New York Tru::,t 00. et al. v. Ewwr.---8uprAme Court of the 

Unitod SLates (41 Sup. Ct. Rep., SOu; 256 U. S., 345; T. D. 3267). 

'riLle II; n.ct of Sept.CJ.llber 8 HH6, is not unconstitutioual us an 

inLnr!orOllcn \vith the rights of. tho Stutes to regulate descent and 

R:El'OltT 01' COl\lMlSSIOKER OF IKTEfu"'AL B£\"E~UE. 199 

ditit,ri~ution as unequal or as a direct tax not apportioned IlS tho 

COlliltltutiou requires. 

Stute inheritance nnd succession taxes p.uid to New York and other 

Statesnre not deductible under section 203 as <I chargos against the 

estate," for the purpose of determining the net p.stnW subject to tux. 

G"einer v. Lewellyn.---8upreme Court of the United States (42 Sup. 

Ct. Rop. 324; 1', D. 332u). 

Bonds is:oued b'y }lolitieaJ subdivisions of a Stato mny be included 

in determining tho net cstute oC a decedent Cor purpOSes oC the estate 

tax imposed by tho revenue nct of 1916; to do so does 1I0t in eiTect 

amount to tlUation oC such bonds in violation of ilie Federul Constitution. 

TVal'deU v. Blum.-United States Cireuit Court of Appeals, Ninth 

CiJ-cuit (276 Fed. 226). Writ of certiorari denied. Motion to reconsider filed. Mandut.o stnyed. . ..til inheritD.llce tlL'l:CS are imposed on !.he trnnsfer or t.he net estate 

of the deceased, and the property upon which such n to.x is impo,o;ed 

must, in truili, be the property oC the deeeased, uuder revenue ad 

of 11)16, septious 201-203. 

The interel:it of n decedent subjeet to inheritance tIL"": under rovenue 

net oC 1916, sections 201-203, providiug that the tax be upon the 

·transCer of the net cstnte of the decooent "to the uxtent of the in· 

tcrest therein of the decadent.," ete., is to be determined hy the IllW 

of the Stata whore the propert'y is situated. 

Duly one·hnlf of community property is suhject to l"odoral inheritance tax under revenue act of 1916, sections 201-203, iu view of 

Civ. Code Cal:,z seC. 1402, and St. Cal. 1917, p. 880. c 

Nicho'L'l v. rias/on.-United States CiJ-euit COllrt of Appellls, First 

Circuit (281 Fed. 67; T.I).'3325). 

A suit in equity by the executors of fill estate against n eolledor 

of internal re\'enue individually and as collector to restrain him from 

collecting a tax assessed against the estute under Title IV of the re'·enue act of 1918 is one involving a controve!Sy arising ull~er, the Ill"" 

oC thc United States, flnd hence the UOlt.ed States dlstnet court 

us a, Federll.l court had J' urisdiction thereo!. 

Section 3220, Revise Statutes, as amended by section 1316 (a,J 

of the revenue Ilet of 11U8, authorizes the COIllllilSsioner of lnternal 

Revenue to remH, refund, and puy back all tlLXCS erroneously or 

illegnlly nsscsscd or collccted, nnd also ull damages and cOsts 

recovered uguinst llny collector in any suit brought. Ilgl~ingt him by 

reason of anything done in due perfol1uunce 01 his onfciul duty. 

ComplninuDt.s, as exQCutors of an estate, brought suit against a 

collector of illwrnul reveuue to restruin eollection of un estate tax 

on the ground that undcr section 40S of the revenue act of Ell8 

they had until the cxpiration oC 180 dnys after such to.x beC£lme due 

to pay same, tuld alleged tbllt they "ere without adequato remedy' 

at law. Held, thut hud complffinants pnid the tax under protllSt 

wheu demandod, they could ha,e recovered judgmcnt u<Tuintit 

the collector for dllmltges sustuined, if collection wos preruutur~,Jlnd they were therehy dU1Ull<Ted; thut in view thereof and the further 

fuets j,hat under the la,wOthey wonld h£lve been cntitled to wterest 

on such dUillages down La cntl'y of final judgment, and tbllt, upou 

u certificate of prohuhlo cuuse, under section 989 of Revi:icd Statutes, 
200 R~,PORT OF COMMISSJO};),;R OJ<' lNTERNAL lIEVENUE. 

the lia~ility of the Government t.o pay the judgment would attach, 

complUlllonts had ll.le~fil rllmedy, and, in'espective of the inhibition 

in scetion 3224 of the Re'lised Statutes B<ruinst Sllits to restrain assessment or collection of any tax in any co7J.l't, injunction would 'not lie 

to restrain the colleetion o1.the tax, though interest on the judgment 

after it became final, would not run agamst the Government. ' 

The. inhibition in section 3~~4, RevIsed Statutes, against su~ts to 

restram assessment or collectIOn of any tax in any court ll.pphes to 

all ossessments or collections of internal-revenue ta.xes n'Jade or att,cmpted to. be illode un~er. co~o:r: of office by internal-revenue officers 

'charged wlth general ]lIrlsdlCtlOIl over Mscssment and collection 

of such to.xes, and, if the Commissioner of Internal Revenue, in 

a.<;se.<;sillg n tax or the collector, in collecting it, acts nuder color of 

office, snch s(\etion applies and no snit to restrain the assessment or 

collection of the tax'can be maintained. . 

In view of the provisions of sections 404, 1305, and 130i of the 

revenue act of 1918, and sections 3182, 3183, 3184, arid 318i of the 

Re~sed Statntes, it was the dnty of a collector of intemlll revcnue 

to whom the Commissioner of Intcrnal Revenue certificd an estat,e 

tax in his list for eollection, to proceed to collect the tax, and sueh 

collector in demunding payinent of the tax, and, on nonpuyment 

thereof, in issuing a dIstraint warrant and enforcing colleetiuu, 

acted under eolor of office ·and his acts were IlOt purely ministerial. 

Pafjc Y. Polk.-United States Circuit Court of, Appeals, First 

Circmt (281 Fed. i4; T. D. 3348). 

Injnnction will not issue to restrum a. collector of internal revenue 

from collecting an estate tax imposed by the revenuCl act of 1918, 

Title IV, on the gronnd that under section 408 of 8uch act the execntors of the estu,te hud until the cxpirntion of one year nnd 180 days 

after decedent's death in which to pay the tfl...,{, nnd tho.t such execntors were without adeqnote remedy at law. (Nichols v. GMlon,

'r. D. 3325, followed.) 

Where costs baVl." heen deereed against a collector in the district 

conrt in n snit enjoining collection of a tax from which he would 

be relieved if the deeree should be revcrsed, motion to affirm -the 

decree or di~miss the appelll on the ground that, in view of thc paymeht of the tax before hearing in the circuit court of appeals, the 

qne.<;tions presl~nted by the appoo.l wcre academic, will be denied, 

und the case will be cOllsidllred on its merits. 

S'ln1:ciarJca v. Ullman.-United Stutes Circuit Court of Appeals, 

Seventh Cireuit (275 Fed. 814; T. D. 322i). 

Where n decedent couverted seeond Liherty 4 per cent bonds intn 

third Liberty 4t per cent bonds three weeks prior to his death, the 

latter bOlld!> lITe not receivable for estute or inherito.nee taxes under 

the provisions of sectiou 14, act of April 4, 1918 (40 Stut. 50,3, 505), 

us they were not held bv Lim for at least six months prior to his 

death, and as the time that the 4 per cent bonds were held can not 

be tacked onto the period of holding the 4t per ccnt bonds. . . Section 14, so construed, does not work such unwarrunted discrIm­

'ination against thut class of holders whose deuth occnrred ",rithin the 

six months period u.ft.er thc issue of the bonds us to render unconstitntiollnl so mnch of section 14 us Jnllkl'..'; possible snch resnlt, IlS the 

clussificu,tion is reasonnble and pl."Opcr and treats ull persons rilike. 

RF.J'ORT OF COMl\USSIONER OF INTERNAL REVJ.:NUE, 201 

Oo-ngdon v. Lynch.-United States District Court, District of Minnl.-'­

80ta (T. D. 3324). 

Title II, act of September S, 1915, imposing an estate tax, is constitutional. Deeision of the United Stllt,P.s Supreme Court in New 

York 'lrust Co. 'V. Eisner (41 Sup. Ct-. Rep. ,506) held controlling. 

Section 202 (b) of the revenue Ilct of 1916 is retroactive and applies 

to a trust executed prior to the passage of the act, to take effect in 

possession or enjoyment Ilt or ait& the death of, the donor, who dies 

aiter the passage of the act. . On August 3, 1916, decedent placed certain seeurities in trust by 

an instrument in writiug appointing trustees who accepted the trust 

and distributed the incOllic to the beneficiaries named. Decedent 

did not ehang'e the Wms of the trust prior to his death on November 

21, 1916. The trust did not expt"lIssly provide that it was to tuke 

effect in possession 01' enjor:ment at or after the donor's death. The 

donor reserved neither income, Illife c-"Itate, 'nor the light to revoke, 

but did reserve (1) the right to cha.nge the beneficiaJies tU1d their 

respectiveint.erests, aud the income therefrom; (2) the right to change 

thc trustees and the number of the trustees (the trustees being the 

donor, his wife, aud his children); (3)- the right to modify the period 

of the trust; (4) the rigbt to change the disposition of the trnst fuud 

o.t the expiration of the tIl1st period; (5) the right to compel the trustees to payout of ilie income or principal of the trust preminms 

on any Insurance policies on the donor's life which were payllhle to 

n.ny beneficiary or to the other trustees and tJw bcnefiei'IJ:ip.s: (6) the 

right to terminate the trust at any time wlthin five years-the propcrty then to revert to the donor; (7) the power to proYeut the sllle, 

disposition, pledge, or ineumbranee of certain spceifJed sec.urities, his I written consent being requisite; (8) the ri~ht, in easo the trust should 

eud during the donor's life, to secure t,be reversion to the donor 

Held, that the malltLgement, control, and disposition r~tB.ined by the 

donor was complete, exeept that he could not make himself tL bene­

[ ficiary of the trust and under certain circumstances could not secure 

t ilie reversion to himself; until his denth, when the resm'ved rigllts 

i would ceuse, the trust could not take full effectin complete fo;;:;;ession I or in complete enjoyment, and there could be "no elcrnent 0 finality" 

about, the trust. Although donor did not reserve Il. life estate in 

himself or ill a third person during his life, he did rcserve the power 

to defeat, the substantial rights of the beneficiaries, and, Il8 fllr us the 

bene1:iciaries were coneeroed, the reserved rights were tanto.mount to 

a power of revoeation. In conelnsion the court held that the trust 

was int,ended t-o tuke possession in effect 01' enjoyment at or uIter the 

denth of the donor, n.nd WM \vithin the provisions of section 202 (b) 

of th.e revennt: act of 1910. The trust property was, therefore, properly mcluded lli the gross estute. . . Snms paid ll.S inheritance orsuecossion taxes in the States of Arizona, 

Miehiann, Minnesotu, New York, and "'·ashington lIlO.y not he deducted 

from the b'1'os" estate as {'..barges aguinst the estate nnder the provisions 

of section 203 of the revenue net of 1916. Decision of United State" 

Supreme COUl't ill Now York 'l'ru"t Co. v. Eisner (41 Sup. Ct. £lOG) 

held controlling". 

Curlf'.y 1'.1 at v, Tait.-United States Distriet Comt, District of I I Muryland (276 Fed. 840, 845). 

"L
 
1 

202 REPORT OJ<' COMMISSIOKER OF IKTERNAL llE"''E?\~UE.

A decedeut, several ye',lI's hefore his death, mude un ubsoluto 

transfer of certaiu securities, the transferee by a contemporaneons 

ub'Teement bindinO' itself to pay the net income to tho wife of the 

tl'llllsfel'or during :her lifetime, and after her deo.th, iu case he survived 

her, to mm during his lifetime. Held, that the estl1.te was not subject 

to tax on the value of the securities themselves, undor net September 

8, 1916, section 202, but at mo"t on the vulue of the reserved eontingent interest of decedent therein. 

Act September S, 1916, .,octiOll 202(b), providing for a tux with 

respect to property of which a decedent hilS Ilt o.ny time mude 0. 

tl'l1llsfcr, is not retroactive, and does not apply to 'transfers made 

prior to its enactment; the words" at any tIme" being limited to a 

time subscquent thereto. 

The M!l.lylaud colloterlll inheritnnee ta.x is imposed uWm the 

estaLe before distribution and consequently dedudihle bofw" ll.Scertaiuing the .amount of the Federal estate tnx imposed by uet of 

September 8, 1916. 

Dugan et al. ,. M'iles.-United States District Court, District of 

Maryland (276·Fed. 401). ' ,. 

Where, under a will, an est.ate was left during the life of decedeut.'s 

widow, to tl1lstees who wtre to accumulate the income thereon aud 

pay to her tL 5pecified annuity during her life and at her denth after 

applying a speeified sum to such uses as she might hy will appoint 

'were to turn OWl' all tho rest of the estate to Lhree corporations, 

legacies and devises to each of which are exempt from estnte tux; 

"the amount which i,:; liuble to estnte tux is the amount over which 

the widow has the power of nppointment plus the present worth of 

that port of the annuity which would not be provided by the i.neome 

from the said Ilmount o,er which she hus this power of appoiutment 

and which must come from other sources. . 

j{eam8 v. Dunbar.-United States District Court, District of 

Utuh (unreported to date). ' . 

The inheritance tux imposed by the State of Utah under section 

3185, compiled luv.'S of Utah, 1917, is a tax against the e,:;tate us 

di~t,inguished from a tux against the inheritance uud umeunt,:; paid 

thereunder are deductible from the gross e,:;tate in computing the 

amount of the Federal estate tax under section 203, ie,anue uct, 

Septcmber 8, 1916. 

Li-ebman v. Fbntenot.-Unitcd Stut!'s District Court, Di"trict of 

Louisiana (275 Fed. 688; T. D. 3222). 

The vuIue of the life usufruct in favor of a widow under section gIG 

of tho Lomsiuna civil code is not deductible from the hall' of the eom· 

munity property going to. the heirs of tho deceased spouse, for the 

purpose of computing the estate tax imposed by u.et of September' 8, 

19.16. 

Title G'IJ..anmtee &:: TrU8l 00. et 01. v. EdwIL1·ds.-United States 

District Court, Southern District of New York ('1': D. 3319). ­

Title II, act of September 8 1916, imposing an estate tax,. is cou· 

stitutional. Decision of the United Sta,tes Supreme Court III New 

YOt:k Trust Co. v. Eisner (41 Sup. Ct. Rep. 506) held controlling. 

The Nl'w York St'lt" transfcr tv.x is not a cha,rge that affects" the 

estuteus u. whoLe." It diminishes cll~hlegucybequeathed by decedent, 

llnd is thercl'oi"(j not" a chnrg() ugULnst the estate" und may not he 

deducted from I,he b'TOS;; c;;Lute undet· the proVisions of section 203 

JU~PORT OJ.' COl\IMISSIONER OF n..'TEIlNAL REYENUE. 203 

of the revenue act' of 1916. Decision of the United St,ates Supreme' 

Court in New York Trnst Co. v. 'Eisuer (41 Sup. Ct. Rep. 506) held 

controllinrt. 

If a widow accept.s a provision made in lieu of dower, thc vulue of 

tho property thus bequeo.thed or de,ised must be included in the 

b'TOSS estate, as defined in section 203 of the revenuCl Ilct of 1916, and 

·the o.nwunt so included may not be din.linished by deducting the 

vulue of the widow's dower in decedent's realty. 

EXCESS-PROFITS TAX. 

Om·Her &:: Holhmd v. Doyle.-Unikd Stotes Circuit Court of AppetLls, Sixth Circuit (277 Fcd. 150). . 

A partnership doing business on borrowed capital is ta:;'(uble as 

:-tL trade or husiness having no invested capital 'or not more tho.n a 

nominal co.pittLl. . 

Collateral deposited by ptLrtners with 0. bunk to secure partnership notes, indorsed by the partners, for the purpose of financing , 

portnership business does not constitllte tangible property, other thun 

cush paid In for stock or shares in such partnership, for thc purpose 

of ascertaining i.nvested capital. ., Money borrowed from 0. bank on notes of 0. pa:rtncrs)llp, indorsed 

hy the' partners, se<)IIred by collateral deposited by the. partners 

does not constitute actual cash paid in, for purposes of asce;rtaining 

invested capital. . 

"'ithdmwols by partners against anticipated profits are not used 

in the pn.:rtnership business and do not constitute earncd surplus andundivided profit,s used or employed in tl:!-e business, exclusive of nndivided profits earned dminO' the tlLxable year. 

Lederer v. Cadwaladrr.:-frnited Sltltes Circuit Court of Appeals,
 

Third Circuit (274 Fed. 753).
 

A lo.wyer who ooled in one instonce IlS an cxecutor is n?t subject 

to excess-profits tax under the re,enne act of 1917 npon cormnis;Hons 

received as such executUT, since a single isoltLted aet.rvity oC the ehoro.cter of tLn exec-ut,nrship does not constitutc a tmde, business, profession, or vocation within the meaning of the nct. . 

O(1,stne1', Oun'aJl, &1 Bvlliil v. Lederer.-United States District 

Court, Eastern District of Pennsyh'unia (275 Fed. 221). 

The invested capital of a corporation formed by the eombination 

of two bu;;iness concerns for the purpose of cxcess-profits tax under 

tLet February 24, 1919, section 326 (Comp. St.. Ann. Supp. 1919, 

sec. 63367/16 i), held to be tlle value of the property iLS o.~r.eed upon 

by the partie:i Ilt the time of the combino.tIOn and for whieh stl)ck 

was issuf?d tu each part,Y. 

"Actual cash vulue' and "value in actual cash" and other like 

expressious com·e.... the thought of the sum which can be obtuined 

at a fltil' sale-i. e., the mu.rket vulue. 

.Ekret Magna~i~ lftn,nufa,.ctu'(ing 00. v. Leder~r.-United States 

Dlstrlct Court, EI18tern DlStnct of Pennsylvama, (273 Fed. 689; 

T. D. 3~00).

"Thc omuUllt of the net income in excess of the deduction," as 

usod in section :?01, mcous thnt, where the dednction dues not ex~

ceed 15 pCI' cent of the invested capital, tLle first of the gradnated 
204 R:b:PORT OF CO"[MISSIO~.ER OF INTERNAL TIEVEXUE. 

p€fcentl.l.ges of tax is to be 20 per ~cnt of the differeuce hetwecn the 

deduction and 15 per cent of the invested capital. 

The construetion placed on section 201 by the regnllltions of the 

Commissioner of Internal Revnnun does not rcnder t,he law unconstitntional as preventing uniformity and eqnality in the Il.ppliClltioll 

of the tax. 

R_ R. Martin (hr.) v. EJ'lflurd.9.-United States District. Canrl, 

Sonthern District of New York (T. D. 3334). 

Plaintiff corpora.tion aeted as sole agent for II mining compo.ny 

under [Ul !lJTa~emellt cont.emplllting diat it should discount dl'llfts 

in t.b.e case of foreig-n shipments aud pay the 8.Illoun~ of the invoices 

in the case of domestic shipments, retaining in both cases only commissions and interest, so that the principfl.l wag constantly in the COIporation's debt for advances. The corporation was incorporuted for 

$25,000, and in 1917 had capital, at the beginning of the /'ellr, of 

551,074, amI incomo of $2B,890.34 fJ"om elIUlllli;,;~ioll;,; from se liJl1$ fo~

aeconut of its principal, $22,133.25 profits from buying ond selling 

on its own account, and $5,851.90 from interest. In 1915 the proportion of gross profits froOl trading on its own account, was 23 per 

ccnt; in UHo, 9.8 per cent, and in 1917,45 per eent. Its profits dUl"~

ing 1917 were retained, and not distributed as dividends, ond itsofficers made substantial advunces to aid it in financing the business. 

The capital of the corpomtioo was not used merely to pay urdinary 

cxpenscs, bll~ to assist in'paying ad.vances to. its pri!1eipnl, llS wcll as 

to trade on Its own account. lJurlllg 1917 Its cuplt.1ll was enga~ed

in its business and wos being turned over in cOtwecuon wit.h ;;ul~",

its advances inclnding capital aVitilable or ca:Ribul repaid from udvances. On Deeembcr 31, 1917, when its bank bolanee was larger ~han in any other mouth of theycur, it wus only $16,501.07, wlll1~

Its ca.pltal and surplus omountcd to $78,330. Held, thnt snch COI'­

porutlOn did not merely buy ::Ind sell ou commission bu t traded subst:l.ntinlly all its O'.yn at·count.. and had ft. f;nbstll.ntial invested c:lpjtnl .....hieh was employed in mukmg il.dvunees to Or on account. 01 it.,;; 

principal, and also in bnying merehulldise on its own acconnt for 

profitable sale and hence it. was not entitled to ussessment under 

section 209 of'the rryennr act of 1917, which upplies only t.o businesses having no invrsted capital or not more thiw a nominal eapitul. 

I~CO:-'I.E TAXF,S. 

:MileB'V. Safe Dep(JS1~~ &: Trul$l Co. of Bnltimul'e.-Supreme Court 

of thn United States (4Z Sup. G. RtJ[l. 483; T. D. ;:;:W5). 

The acquisit.ion of ll. ncw share by the eX(Jrcise of 0. right to suLscribtl 

is merely nIl cxercise of one of the right.s of stock ownership, u,nd until 

REPORT 01' COMMlSSIONl!.l~ OF lxn::IlNAL IlEVENOE. 205 

income tax on so much of the proceeds as exceeds the cost of thc right 

(citing Merehant.s Loun & Trnst Co. 'v, Smietanku, T. D. ;:;173), 

The new sllil,l'es, if and 'when issned, um indi"tinguishuble from thc 

old shures, nml (~S thcy are received by roMon of the ownership of tJle 

old shure~, the uvemge of the price paid for the old shures and of the 

sub5eribillg pri(',e for the new shares mnstitutes cost for either 1m old 

share or It new shurc ill comput,ing tu...'mble gain, following the ll1lo1ogy 

of tho eomput.'ltion employed in {hll cuse of the sllle of stock dividend 

slmres. On the sale of stock rights cost and selling price ure determined by ai:lsuming that the stockholder, insteo.d of selling his 

righLs, sUhscribed for new shu res and sold t.hem, and the gain til.xablc 

to II stockholder who sells his rights is equul to the gmn taxo.ble to 0. 

stockholder 'who subscribes for u, new share and sclls his new shllro. 

In oscertuinin~ t]Ie selling price it. is assumed that the scoekholder, if 

he had 8nhscTItled, wonld have rcfused to sell hi" new share for [lny 

lI1Ilount less than the sum of t.he subscribing figure and the prcvoiling 

priee offered for the ri,rhb, uud lhe sum of thc:>o t.wo tUIlounts is 

u~sumed to reprcsent tl~e selling prire of the stork rights. The tuxahlc guin, therefore, is fonnd by taking the sum of the subscribing 

price and the market voine of the nghts and subtracting from that 

snm the uverugo of (1) the co:;;t of one old :'lhare and (2) the subseribin'~ priee of one new fi;hure, 

'Roc:ktjellel' v. Unitea Stal.i8; New Ya,.k Trust, 00. v. &J.wards.­

Suprernll Comt of the Unitcd States (42 Sup. Ct. Rep. 68; T, D. 

3271). . Where the stockholders of an oil company o\\'Tling pipe-line amI oil 

properties cuused the orgunization of a pipc-liue com puny to which it 

eontro.eted to convey its pipe-linc pl'op'erty, on consideration of which 

the pipe-linc compiWY agreed to distnbnte it.s stock to Lhe sLockholdrrs of th(J oil compuny ill the SIUlie proportion as their existing holdin'!'S, the pipe-line property rcpresentmg a surplus nbove the par 

yu1ue. of the oil company's st.oek, t.he sho.res of the pipe·line company 

rceeivell by the oil comp!LllY stockholders in carrymg ant the couLmct 

eonstitutcd ineomc to sneh st.oekholders nnder the revenue uet of 

October 3, 1913. 

Under the rircumstance" cited above the effect was tite ;;ame 

'whether the stock ,....us distribntcd directly by the new corpol'il,tion to 

thp. stockholders of the old eorporution or t'ransferred from the new 

corporation to the old corporation, and by the lattcl' distributed to 

its stoekholden;. 

Where a corpol'll,tion haying a surplus of aecumwutcd profits 

(,xehanged a part of Its assets for the common stoek of a new eorporntion, organi:lcd by the stockholden; of said corporation to take over a 

pl1rt of the business und business assets of the old corpomtioll, and 

Lhen dist.ribnted suid shares of common stock t.o it.s stockholder!;, the 

Lhe new share hos been sold no profit has Leen re,llizcd, and there [3 distribution, 'whatever its effect npon the uggregll,t(J int.erests of the 

no tuxublo ineome. 111(1..'>15 of !';tockholders, eonst,itllj,8d in thf\ naflp. uf cach individulll a O"uin 

A stockholder's privileO"e of subsnibinO" to ne'v shures of st.ock be­ in the fonn of uctuul ElXchangcllble assots transferred to him froIJ1"tho 

fore they arc offered to the public is U,1l incident of his stock owner­ (lId corporation for his seporute use in pll.rtial rcnlizutioll of his former 

ship, and t.ho ncquisition of t1lil.t pri,ilE'.g~, while it Inu)' incre,lse t.he ( indivisible ond contingent int,crest in tbe eorp0l'llte surplns. It WliS 

y"luc of the stockholder's in teres/" in the corporll.tion, doos not con­ in flubslanee Ilnd effect., not. merely in form, a dividend of profit,s by stitute II gegregation of the profits of the corpomtioll, aJlU i", /Jol, gain, the eorporut.ion, un inuh-jdutd inC()lne (,u (,he :;t.oekholder. Unitod 

profit, ot· income to the stockhoIJe(·. Stll,te,; 'v. Phclli:l (decided Itt the Sllllle time) followed. 

fOr 

A 

share9 

stockholder 

of a new 

of a 

issue 

eorpomtion 

of stock 

who 

is, on 

receives 

sule of 

t,he 

such 

right 

right, 

to subscribe 

lillhle to I


.t.J 
206 REPORT OF COMMbSlO:-;£R OF 1.N~M~ R~"'I';NlJf;.

"\Vllr!TC n nf'W ~o1J'lQrj}tion "US fonned b)' til/? stoc:khoJrll'.l"S of un old 

corporation La tuke Over a part. of tbe busmess und u. purt of the busi. 

ness assets of the old corporution, ",ith the same ofllcers llnd stockholders for the time being hl\ving (·he same propOl1ioJlllte bolJings of 

common stock of the new company that they hUd of the old cornpnny, 

held Lllat tho IlOW carpOI'Il tion W!l..'> not jnenLi,.ul witll th(l. olrl, but Wl\S n 

separutc tlnd distinct corporate enl.it.y. 

8.miewrl7w Y. F~·r81. Trust & 8a.'.Jitlgs 8a.lIk.--SupromC! Court of the 

Umted States (42 Sup. Ct. Rep. 223; 1'. D. 3321) 

Income held und accumulated by 8, trusteo for tho benefit of unbOl'n 

or ullll.'lcertnincd bencfieill.rie; is not subj oet to the jncmhll tax impo:';'1d 

by tho revenue uet of 1913, although such ine~ne is exprcssly subjected to tux under all Inter inconw-tlL1( acts. 

UUller LlllJ provisions of Ute rCVl,lllU(J oeL of 191:3 n trust estlLL(J is /lot 

taxllble as all ent.ity. The act requLres tho fiduciary to withhold und., 

puy the normul htX upon the income of thfl (','1tll.te 01' trllst lJrnl)f'~l'ty distributed, but the trustee is not liable for the surtax which is pay­ able by the 'blll1eliciary-. . 

Un1led Slutes \'. PheU'is.-Supl"eme Court of the United StaLes en 

Sup. CL. nep. 63: T. D. 3270). 

Under Section II eb) of the act of Olltober a, 1913, IlceJllriu<>' thtit 

!ncome shnJl inc1~de, among ?~her Lhings, gains d,erived. f! from 

mtercst, rent, dIVIdends, $CcurltIes, * * * or fTUlns or profits 

dnd iucome Jeriyod [rolll .uuy source whuttl\"cr," Il~t overytlllllg: ill 

the fonn of a dividend must be treated as income, but income in tlle 

walJ of dividends shall be tilXed. 

Whore n stockholder, as tho rc.sult of il. reorganization and finllncilll 

reudjustmollt of the business of the eorporution, received us II dividend 

on ellch share of common stock held uy him two shares of thc common 

stock of a new eorpoCl\tion, the dividend so reccived rcpreSentill the 

surplus of accumulated profits of the 1irst corporation, und the Sllareg p

so received hayinO' a mn.rkot value se.l?llrtl.te lind distinct fl'ODl the 

originlll shure, such dividend was a gmn, a j)rolit, derived from llis 

eupitoJ inlocest in tile ohl company, and eonstituled individu,d il\_ 

como to tIl(! stockholder within the meuning of the incolUe tux luw of 

1913. 'l'llc rule laM down in Peabody 't!. ].;i::;nel' (247 U. S. 347) 

followed.; Eisner v. Macomber (252 U. S. 189) distinguished. 

·That IL coniparison of the market value of the stockhold.or's shares
 

in the oM corporation immediately before, with t}1C Ilgp'T'C1:i'lt-e market
 

yulue of tllOSO shares plus the dhidend shures .inl1nedtutely after the
 

dividend, sllOwed llO change in the ag~ate,is illLmateriltl nnd is not
 

0. proper test for determming whetlier~indly.iduul incomo, tn..... able
 

ugainst tho stoGkhold<lr, hus been receiYed by meuns of ~ho dividend.
 

Tho question whether a dividend made 'out of cO.'liptmy profits C()nsti~utes income of the stockholder is not nJIeet.ed by unwcedeut 

transfers of the stock from band to hnod. 

Whero a new" eorporation wus formed under the laws of anotber 

State to tu.ke over the bnsini"SS and business assets of an old corpomtioo, ho.ving ltu~b<:,rizad eupitul amounting to nearly fOur !,ime;:; ~hp. aggregate stock ISSUes and funded debt of [he old eotnj)uny, of which 

less thun olle-half WIlS to be issued at onCe to tho old cotnpnny 01' it>; ~tock1lOldors, held tltut the lIew wrjJortltion Wll.':l IJOL iIlllcutieul willi 

tho old, but wus 0. sepllrllte oud dist.met corporute entity, despite the 

• 

1~I';l'OIl:r ()l" C()Ul>US:';Tn'!\'f:R O~' HiT.ERKAL Il~XENUF.. 207 

filet that both lJOI'jJOratiol\s hud for the time being the sumo llersonnel 

of officers unci stockholders, haYirig the stlllle proportionato holdings 

of stock in both companies. 

Tho quo.stion '\dwtllcr Iln indiv:idunl stockholder delived income in 

the truo find substlUlliul sense through recei....ing a purt in the distribution of tohe new S.hlll'C8 CUD not he tested by rcgurding nlone the 

general effect of tJlC rcoI'"'t::lllllzation upon tho aggregal.e body of stoekholders; the liability of lL stockholder to pfly an indi\'idual income 

ttlX must be tested l;y the effect of tho trlU1suction upou the inJividnlll. 

Ed. Schueler &; 'Go. (I'M.) v. TVilZiams.-United Statcs Cin,mit 

Court of ApPCllls, Sm-nnth Circuit (T. D. 3330), , 

'~he phunti1f wu;; u cu.rp~rution, keeping its Ilcoounls. and filing 

returns u,J?on fill accrUl~1 busts, and annnully set up upon Its books u. 

"rc:>;ervo fOf income tl1.,XcS due the State of Wisconsin, \lIlile-r the 

hws of which .it WIts Ol'O"anized. Under Lhe pro....isions of section 

23-1 (a) (3), fevenuo acL"'of ]9]8, the eompan!, deducted from ils 

Federal ineome·tnx rctum for tho year lUIS tbo 'resClrv('." for income 

tuxes JUG t-hlC Stnte at the rute in cll'cct on December 31, 1918. On 

July 30, HIl!l, t1l1'. -Wisconsin Legislu.ture passed a "soldiers' bonus" 

ae(" which pruvidcd for Ute raising of t.he money by a single tux lc\"'Y 

of onc mill on ull tl.ssessed :property for the ye~r HH9, and a w~tn:x

o.er tho normullux on tbo Incomes of corporatIons lIpon the btl.sls 01 

the 19J8 Stltte income-tux returns. Moor the rll.tiiicntion of [,he 

soldiers' bonus uct on Oetober 10 1919, tho pluintiH filed nn 111nended 

li'ederal income-t.ax I'dllrn for the yeill' 19l5 u.nd sought to dcduct 

therein us tuxes aecrued for the .reur HilS the amount. of addltiollul 

taxes dUt: tho Stutc under the soldiers' hooll!' aet, lltJJ, that the 

basis of tho le,Ty of the soldiers' bonus tllX WIlS 1!)I8 incomes, bu t there 

is no relation bet.ween the bu.sis for the State levy and tJle time of the 

aecruul of the tux for Federu] tllX purposes. 

A tax docs not" accrue" until it becomes a liability of the tuxpl~'yer,

aad uta.... eml not be "l<ccruoJ" tUld deducted foJ' Fedcrul income-tax 

purposes in tho yellT 1918 where the State-fiet creating the tliX liability 

wu>; notJlllSScd until the year 1919. 

Unit.e Slat.es Y. GiI:in:::/;'u'r,q,-:-Unitcd Stutes Circuit, Court of Appcltla, 

Second CircUIt. (278 Fed, 3(3). . 

Undw' incomo lux !let October 3, 19B, .'lpc/.ion 2, A, sllbdivision 1, 

which took cIfect from M!l.rch 1, 1913, and imposed un annuul tdX 

on the on tiro llet,ineomc of citizens i\.Ild residents" lLl"!sing Or 1l(;cl'Uin~

frum all sources 1Il the precedrng ealeudur yeur," u. dlvidcnJ dcdll.I'cd 

by Il COI'poTation prior 1,0 .Murch 1, 1913, though not paid until after 

that clllte, hold to buve be81 c'lpit.:ll of the swckholdor at tho time 

the uet took effect, und. DOt taxable uS income ll.rising or IlccrulDg therellit.er. 

WiLson v. EiB7Ier.-United SLllles Ciruuit Court. of Appeuls, Secand Circuit (uJlTQPortOO to date), 

A tl\..-xpuye:r (lng~ed in business as fi horse breeder and stock raiser 

may deduct u.s UUSlDCSS expenses amonut spent in euriou [or, feeding, 

breeding, n.nd. mll..rketing bloode~ horse.s Ilud for ~Ilnsportation charges In tukmg thc horses to vartous racmo conl4rs. The fact thut 

the tn....payer wu.s u sport-smo.n in the sense tflat he WIlS fond of racing 

horses dill not cl\l~lIge the chu.racter of the uuJerL1.kinO' if he wus cngu.ged in business for profit. '" 

• 

t 
/ 208 REPORT OF COMMISSIONER OF INTEro.·AL REVENUE" 

- In determining the deductibil!t.v of certuin business expenses, 

where the undisputed proof leaves only the question of whethe_l' the 

Cllxpllyer WflS or was not cngllgcd in business as a horse br~,eder and 

stock l'uiser within the meUlliug of tho tllxin"g act, such question is 

one of law for the eourt find not 11 question ot fact for the jury. 

Oatht7UJQod v. United Biates.-United States Distri[lt COllri, Ea.<;f:,.. 

ern District of Pennsylvania (280 Fed. 241), 

A decedent who is liable for Ull income tux to the claw of his death, 

und his estate, which pays an income tu.x upon income received by 

the estate during the period of administration and olsa un estll.te tax, 

arc two sepll.mte cntitiefl aud different taxpayers, although all three 

tll.Xes ure paid by the executor out of the cstute. The estate tnx: paid

i~ therefore not u. proper deduction from the gross income of the decedent for the period prior to her deat,h, notWIthstanding there was no 

taxable net income to the estut.e during the period of administration 

from which this deduction could be takon undcr the authority of the 

,case of United States '\'. ll~od'U.lard (256 U. S. 632; T. D. 3195). 

(}ommrrt':ial Health &: Accident Co. T. Pickerin.q.-Uniw.d States 

District Court. Southern District of Illinois (281 Fed. 539; T. D. 3313). 

A general life health, and uccident insnrance Compuny organized 

under a generai law an4 doing a gencrul businc:ls througbout an 

entiro State is not" alike orgunizatlOn of a purely local cliarllcter" 

and is, therefore, not an exempt orgunization within the melming of 

section 11, paragl'llph 10, of the revenue aet of 1916, and section 231, paragrapll 10, of tlie revenue act of 1918. 

Section 11, para..,C7I"aph 10, of the :revenue act 1916, and section 231, 

paragraph 10, of the revenue act of 1918, being exemption provisos, 

are construed strictly and take no ca'Se out of the enacting clause of 

the statutes which docs' not fall fairly within. their terms. 

The words" of a pudy loeal chllJ'aetcr" in scction 11, puragraph 10, 

of tho revenue aet of 1916, und section 231 (10) of the revenne act 

of 1918 am words of limitation Upon all of tbe organizations named 

in t,he pnJ'"::l~ILph aud do not apply solely to "like organizutions." 

Fox v. h<lwards.-United States District Court, Southern District 

of New York (280 Fed. 41:1; T. D. 3308). ' 

Where a taxpa}"('r volunt.arily .files a return und pays the tnx: due 

thet'cunder without protest or complaint, but luter detmmines tbat 

ho has onrrpfl.id his tax, due to failure to take deductions to wltieh 

he belioves he was ontitled, there Cilll be no recovery against the col~ lect.or to whom the taxes were paid at common law or under the 

statute rcluting to him 01' his office. . 

' Any riO'hts which mlly he gmntcll by seetion 252 of the revenue 

act of 1918 can not be usserted in It suit against a collector for the 

recovery of tuxcs voluntarily paid; nor does that section relieve. u 

taxpayerfrom the obligation of o.')tablishiug plLyment undel' protest In 

(L sui (agains t a collector. 

bllclj Bu,ildinq dJ Loa,1/, 00. v. Milla.-United States District 

Court Southern l)istrict of Ohio (280 l~ed. 143: T. D. :1355). 

Mutuulity is the essentii1l princ.iple of u bUildillg und l.oan IlSsociu. 

tion. Its oLject is to r,~ise a fund to he 10ilned ul~o.ng Its lilembe~ or such us lOuy desire to a\"uiI themselvos of the pnvllege. Its bUSIncss iii eonfincd to its members. 

• 

REPORT OF CO~{MISSIONER OF INTER~AL REVENUE. 209 

When a building nnd loan association ceases to be substantially 

mutual und adopts as its chief business dealing for profit with the 

generill public by the ml;'thods of an ordinary savings bank, it is no 

'longer entitled to exemption under section 231, pfLl'ugraph 4, of the 

revenue act of 1918. 

The making ofloans to nonmembers or borrowing from nonmembers 

does not defeat exemption under section 231, paragraph 4, of the 

revenue act of 1918, if such trlillsactions are simply incidental to the 

primary business of operating a building and loan Msociation. . 

Mu.:Sf.Jey v. Ledercr.-United Stutes District Court, Eastern District 

of Pennsylvaniu (277 Fed. 123; T. D. 3315). 

Under Title XII, section 1205, subdivisiou (c) of act of October 3, 

1917, amunding subdivision (e) of section 9 of act of September 8, 

1916, taxes on bonds of a corporation, containing covenanl.s aweeing 

to ,pay to bon~h9ldeT!l interest ~t prescribed rate without deduction of taxes, IS meome to the rndlvldUill to the extent of the tax 

thus paid by the corporation. . 

The normal tax of 2 per cent, while paid at the source by the corporatioll, is not a tnx: on the corpomtion but a tax on tile individual. 

The taxes so paid hy a ~orpuration for. a.nd on ~ehalf of tho iJ;ldividuill bundholder come WItlun- the de.fimtlOo of lqcome as "gams, 

profits, and income derived fmID any SOUl'ce whatever" in section 

1:300 of the act of 1917. 

The tax-free eovenant in the bonds is equivalent to an agreement 

of the obligors to pay the o,wners the agree.d rate of interest plus the 

taxes, and It is immaterial whether the taxes are paid hy tho owneT!l 

ot the bonds to the Government and the amount thereof refunded 

by the obligors to the owners, or whetber under the CQvenDnt and 

the statute the taxes are paid direct to the Government by the 

obligors, sinee the tax is on the individual bnt collectible from the 

corporation, the eorporation paying the tax because of its contract 

,,-o]th the bondholder, - . 

Park v. Gilligan.-United State.,> Di"trict Court, Southern District 

of Ohio (unreported to dute). 

An amount l'eceivod by a corporation in 1916 in- settlement of 

litigation begun prior to March 1,' 1913, under the a.ntitrust laws, 

which amount was apportioned among the stockholders and credited 

to them on the books of the corporatlOn, did not constitute income 

of the stockholders in 1910. The amount 011 March 1, 1913, was 

accrued cupital represented by a chose in action which was reduced 

to. cash in 11:116. It wag not a distribution from profits accumulated 

WIthin the taxable period; therefore it was not taxable to the distributees us income. 

Penrose v. Skinner.-United States District COUlt, District_of Colorado (278 Fed. 284). 

-Where a taxpayer's income·tll..'l( mtum was falso, in that he had not 

sustained the losses dedueted therein, the tux subsequently collected 

on the amuunt of such deduction was justly cxacted, whether an 

llssessment had or had not been made, and could not be r~covered

there being no implied promise Jor its return. ' 

Aet February 24, 1919, section 250 (d) (Comp. St. Ann. Supp. 1919, 

sec. 6336 1tt), providing that no suit or proceeding fur the collection 

]4023"_22__" 
210 RHPORl' OT COIIUllSSlONER OF INTEIL....AL REVENUE, ImpORT OI,' COMJ.USS10KKn OF I}iTl'.n~"AL RF.YE"XUE. 211 

of any inc()JIle tax shnll be bOgUll after tho expiration of five yours 

from the dille when the return WfLB due or WflS maue, has no application mun fietion to recover bu.ck a tllX paid under protest. 

No authority has be6Il vested in the Commissioner of Intcrnnl' 

Revenue to overrule and re,'erse the action of his predeC6650r in 

office, nnd where II. former commis3ioncr heard and dotermined ll. 

question of {Ilet necessary to enable him t.o act intelligently in doterminipg the ll1l1ounl of plnintiff's net income on which ho would bo 

required to niake u.levy and assessment, and his finding OD thll.t issue 

hll.s not been impell.ehed, it shuuld he regarded as finol.. Where the only question of fuet under consideration OD plaintiff's 

application to II forrUCl' Com.mi;,;sionel' DC Internul Revenue for remission of nn income tax assessed aoainst him was whether he was within 

the cIUS3 of persons entitled to deduct losses sustained in buying and 

selling stocks and seeurities, Lbe commissioner's deciBion is not CDnelusive on the present commissioner, where it now a~pears that 

plaintiff did not during the tax period sustain any suCh losses as 

thoi:ie claimed. 

Plant v. 'Walah.-Urnted Stutes DiBtrict Court, District of Connecticut (280 Fed. 722). 

Corporate dividends declared prior to March I, 1913, and payable 

subsequent to that date to stockholders of, record at dates prIor to 

that tlme are not liable to tux uJIder the 1913 ineome tax act. 

Bookkeeping entries are llt least prima lucie evidence of the actuttl 

value of bonds owned by u corporatton for tbe purpos!,! of ascortoining 

deductions ullowable for bad debts. 

Interest due a.nd accrued for six months ending Febrnnry 28, 1913, 

but pnid after March 1, 1913, is not taxable as meome. 

EXCCS9 of expenditures o\'er receipts iB not conclusive evidcnoo thllt 

a farm is not conducted as Il business enterprise. The eourt finds 

upon the evidence thut the plaintiff's farm "was eonducted us a 

business enterprise and with the e.xpectlltion that it would eventually 

become prolitllble" and bolds thut the mere fllel thut a hellvy luss 

wus incm'red in the initilll stllges of so large an enterprise does not 

necessarily show the contmry. 

Porio Rico Goal Go. v. Edwards.-Unitcd States District Clurt, 

Southern District of New York (275 Fed. 104). 

Thut under net Murch 2, 1917, section 9, internal rovenue laws 

Ilre not effective in Porto Ricu does not affect Lbe liubilityof II State 

corporlltion for IlJl income tux because it eonducts its business in und 

denve:> ils income from Porto Rico. . . 

The subjection of II. State corporation deriving its income from 

Porto Rico to an rnrome tllX for t,he benefit of the National Government Ilnd nISo b)' revenue act 1918, section 2~1, to a similar tollX.u.:,; II 

foreign corpora.tlOn for the beJlefit of Porto RICO, does not const.ltute 

a double tll.xutJOn. 

A Now York eorporation tloill'" business in and deriving its incomo 

from Porio Uico subject t.o the income lIml exccss-froHts ia."(es 

imposed. by revenue II.ct of l!Jl8, seetiOl~s 230 (a), 301 (a. . . 

A cOl'pomtiun of Kcw Yock cun not ulyuke a .supposed unmun~ty

from Federal tll.X>l.tioli "runuld by the bIll of rIght.'l of POlto Iheo 

{act, M'lr. :?, H1l7, sec. 2) murcly because it derives its income from 

thu.t islll.lld. 

A stututo imposing interllal revenuo taxa.. lli not in violatioll uf 

tho fifth umondment to Lbo COlistitution, as tllkillg the property of 

those taxes wiLbout due process of luw, becausc it is not DllI.do IIpplieable to ciliizens of Porto H.ico_ 

The fucl that a New York corporatiou derives il.5 income {rom 

business i,tl Porto Rico. not to uxempt it from the c:ll.:eess-profits tux 

imposed by tLct October 3, 1917, section 201. . Towne v. McEll'igott.-United State<> Di::;trict Court, Southern 

District of Now York (274 Fed. 960; T. D. 3252). 

A graduat.ed income (,ax which applies nt a rutc of 72 per cent on 11 

portion of a taxpayer's net income llnd nt all llvernge rate of 50 per 

cent on his onti"e net incomo is not confiseatory within Lbe melU1ulg 

of the fifth Illllendment to the Clnstitutioll. 

Where a l..nxpllyer received n 50 per cent stock dividend upon sharc~ o{ stock, part of which were purehased prior to March I, Hn3, 

and part subsequent thereto, ~\Ud in 1918 sold the o.T$inal certificates 

hold on March' I, 1913, pInt uf the st.ock purchased after Murch 1, 

H113, and part. of the stocK: roeeived as the 50 per cent stock dividend, 

the basis for curuputing the profit (rom such sale shllll be as follows: 

For each certificll.W held on March 1, 1913, two-l..hirds of its value on 

that. data; for eaeh eertificate lIcquired thnroolto.r, two-thirds of il:.8 

purchaso price; IlJld upon each cnrtificate for stock dividend sllurc;; if 

Identified ns issued agajllst a specified earlier certificate, one-Lbird of 

the value on Mo.rch 1, 1913, of tho stuck upun which the divi.dcnd 

was declarod ur one-third of the purchasc prico of the stock upon 

which thc dividend was doclared, as tho case may be. If the stock 

received us u dividend CUll not be identified ns having been dllclo.red 

upon lLIly specific lot of the old stock, tho lHl.l~ of the di'Vidend stuck 

,mould be llpplied against tho dividend stock chargeable to the iirst 

purchuse rcmnining unsold when the stock dividend ",as declurcd. 

;, n~sunAKcE TAX. 

Bankers d'; Planters _~[utuaZ In.surance 00. v. Walker.~United

SLates Circuit Court of ApJJeuls, Eighth Circuit (279 .Fed. 53; T. D. 

3318) . Plaintiff ussoeiation, comjlrised of members brought lo~ether 'withqut regard to locality of jl llce for the solo purpose of msuring the 

hves of SUcll members, une er a bu;;iness pluu wllich divided the members into" circles" of 1,000 members each, ChllTgod tL smulJ entrance 

fee [(od paid losses by gnvluated, limitod m;.scssffionts, collcetud llt 

time uf losses upon the surviving mBillben; of that partieulur "eircle." 

The ussc;;sments also providod" for the ffinintcnUnce of the lJusiuess 

organization and operation, but no resen-o, SUT/llus, or other fund 

was providod, and no dividends or profits cou d be eamed. Thu 

amount of insurance of eue]l member WllS at cnlmnce $100, which 

amount incl'eused after the fu'St six month.s llt the rate of $12.50 per 

month \..0 a muximum of $1,000, provided thllt all dues und 1188C,;8­

ments were promptly paid, and provided thut tho value Df Ilny certificato should not exceed the net proceeds of u regular flsses;;mont of 

the survi'·..ing members of tJlllt ".crrcle." lleld, that the llssociut.ioll 

was not merely a mutuu.l aid society but wus 11 life insuriUlce compnuy. 

within the melming of '::>ectiun (i04 uf thc reycnue nct of 1917, imposill~

a ta.>:: on each $100 or frll.ctiunul purL lhereuf uf the llnLOunt for whicl:l 
212 REPORT O:F CO,HMJSSTONER OF n"Tt:R~AL REVE:t'\UE. 

any life is insured under any policy of insurance or other instrument 

by who.tever nnme thu same is called, said section not requiring 

::profits or dividends as a prerequisite to the tax. 

So.id associlltion is noIexempt undersubdivision (d) of section 504 of 

the revenue act of 1917, which oxemptf.,polieies issued bl assoeio.tions 

whose income i~ exempt from taxatIOn under Title I 0 the revenue 

tlct of 191G, the association not cominJi within the meaning of either 

the third, sixth, or tenth po.mgraphs or section 11 (a,) of st~id latLcr 

iLCt, which, respectively, limit t,he exemption to fraternal beneficiary 

:societies 0puTll.tillg under the lodge system, to nonprofit organizo.tions 

'which are org:antzed and opero.ted exclusively for religions, charitahle 

scientific, Or educational purposes, and to farmars' or other mutual 

llail, cyclone, or fire insurance company, mutunl diLch or irrigo.tion 

compn,ny, mutual or eoopemtive telephono company, or liko organi~a_

tion of a pOl'ely local eharacter, the income of which consists soldy 

or assessments, dues, and fees eolleeted from memhers for the sole 

purpose of meeting its expenses. 

A life insurance eompttny is not n "like organi~ationJJ to those 

enumerated in suhdil"ision ;, tenth" of section 11 (a), revenue act of 

1916, such organizlltions being "farmers' or other mutual hail, 

cyclone, or fire insurance company, mutunl ditch or irrigation com~

pany, mutual or cooperatiYe telephone compILDy." 

Assessment and colleetion of the tux not alone on the initial eertmcote villue of $100 but nlso upon tho acct"Ucd inerea!>ed vl\luation 

basis of $12.50 monthly after the first six monLhs, was proper, sneh 

total sum representing the" o.mount of insurance" intended by section 504 (a) of the re,-enue act of 191i. 

LEGACY T.\XES. 

Ka,'hn v. United Stales.-.'Supreutc COUl·t of the United States (42 

Sup. Ct. Hep. 8.i; T. D. a:HI). 

The test to be applied in t~scertaining whether lego.cies were, on 

July I, 1902, still cuntingent, so as to determi.ne whether taxes 

assessed theroon under the provisions of section 20 of the act of June 

13,1898, mny be recovcred under the act of June 27,1902, directing 

t1. refund of any tax tha.t JIlay ha ve been collccted on contingent beneficial intcrosts which shall not hal'e hecomo vested prior to July I, 

1902, is a pmctical, not It technical onc; the honeficilll intej'est!> Wem 

contingent unless the legl~tces wero then in actual possession or enjoy~

ment, or were ent·itled to immediate possession or enjoymunt. 

A gift to a trustee of a fund, the income of which is to bo IJlLid over 

periodiclllly during life,is, at least aftcL' the po.ymenl.';; have commenced, a life esta.te, not a contingent benefieio.l interest. 

The mere failure of execntors to estahlish the trust fund will not 

prevent the investing of thc legacl-' if under the State Inw the time 

{or pUymcnt hM; eOHlO, tlw ri"ht t tcroto is ullcontroverted, nnd it is 

clear tlm~ the money 'Yill !lot 1;e neodeJ to satisfy outstlmding claims. 

"'here, on July 1, ] 902, trustees wore cnLitled to possession of tl'Ust 

funds and nil of't~e benefieilu·ie:> to the inunediat~ enjoyml?llt of the 

income thel-eof, Wl.tb l-ho exception. of an a.mount mvolved III cOlltro~

vcrsil',.5 ovcr tflxes, und, under tbe Stute hlW, the executors of tho will 

which creutod the trust mig-ht thcn have pllid Ol"cr the l:uhmce of 

thc estate ill thcir lwuds to tIle trustcC!;, retuining funds !;ufficic_nt 

REPonT OF COMMISSIONER OF IXTERNAL RE:VE:1'UE. 213 

to satisfy the disputed elaims for taxes, failme of the trustees to retuill 

such funds did not prevent the beneficial intcre:>ts from Yesting, it 

not o.ppearing tho.t the amount on which the taxe:> in questioll were 

assessed exceeded the umount of such bcU6.uee. 

I1HDiTTION !lL\t.,·UF_\CTURERS' TAX. 

Dayton Bra88 Cast'in{]& Co. v. G'illiga.n.-United Stoics Circuit 

Court of Appenls, Sixth Circuit (277 Fed. 227; '1'. D. 3274). 

"A" compo.ny had a contract for t.he S:l.le of shl'llpnel shells to the 

Russian Govornment and sublet to "B" compullY a contmct for 

making the shell fuses. "B" company entered i.nto a cOlltrllct .....ith 

I'D" complllly whereby "B" company agrecd to furnish "D" company eertu.in bmss ingot..'1, and the JaUer aQ'Teed to mold the meull 

lUto small castings which were to be united'by "B" cOIllpany with 

olher purts to moke a co!,!plct..o fuse, the m;~teriuls and castings 

molded therefrom to reml~m the property of .B" company at oIl 

times. For this service "D JJ compuny was to he paid a spccified 

price per pound. Porsuant to Lhc contrllct, "D" complUlY mulded 

and delivered to "B" company II large number of C8..'itings. lJi/d, 

that the "D" eompany wns n munufncturer uf munitions IUld its 

eonduet eOllstituted a "sa.le ur disposit.ioll" of monitions wiLhin the 

menning of Title III of the revcnue act of 1910, jmp0sllI~ flo'tax upon 

the lIet profits received 01' Mcrued from the ~llie 01' dIsposition of 

"any part" of fuges by any parson ffianufacturillg the "anlO. 

'1'he to.x is imposed upon the business of nuulUfucturing lind is 

lliellsured 1,y the profit.s received upon the sale or disposition of the 

munitions mallufactured.. 

Mills Woven Cartridge Belt Co. v. Malley.-United State:> District 

Court, District of MasSllchusetts (unreported to dllte). 

The eurtl'idge belt which curries thellmmnnition used in connection 

with tho Vickors machine ¥Ull is t.axaWe nllder act of Septcmber 8~

1916, Title III, as a "part J or" appendage. " 

NARCOTICS. 

Pier-nero Y. UniJ,edStates.-United States Circuit Court of Appeals~ FourLh Cireuit (271 Fed. f1l2; T. D. 3218). ' 

The mcre possession of narcotic drugs is prima facie evidenco of ~nrchage, snlo, dispensing, or digl-ribution of JllLreolic dI'ugs in violabon of tho Harrison Nurcotic Act, section 1, as amendcd by tho revenue aet of 1918, section 100tl, o.nd places UpOll defendant the burden 

of proving that hi.s possession was uot uuJlI.wful. 

An WJegation in the indictment Lhat defendant sold, dispensed. 

and distriliutoo narcotics implies thllt he wu.s wiUull tbe class requinod 

to register by Hurnson Narcotic Act, section 1, lLB AmondUcl by 

revenue I\et of 1918, section 1006, and with proof that llMcotics: 

Were found in his possossioll, is sufficient, aHegl~Lion una proof that he ras required to regis~r to placo on him the burden of showing that 

le was not in the cU1SS required to register and that his possossiou Wa.s not unlll.wful. 

1n a prosecution for violating Harrison Nurcotic Act, section 1, as 

amended by rovenue o.ct of 1918, soct,ioll 10013, where it wa;; nndisputed {,hat narcotics .wertl found in defendllllL'i'1 rOom, but btl donied 
214 nRPonT OF OO!lDIISSIOXER OF IKTER~Ar. nEn~SGE. 1 REPORT m' GOMr.lISSlO~F,R OF IKTER.."\,\.L RE\'EKUE. 215

allY knowledge of thorn, and offered evidence thut othc,l'l; hnd access SALES TAXES. 

to 11is room, n. ehurgo thllt if the nllrcoties 'woro found in defendtlllt's 

poSSe.<;SiOll-tJlllt is, in the room occupied by him-suc.h possession 

WIIS pr.imn. fucie eyidence of purchase Ilnd sllle by him, wns not erroneous, us declnring. tho finding of the llllrcoLics in the room established 

his possession, where immedilltcly aftcr t.hat parngmph tho court 

direetJ)' chul'ged thill., in dctermlnllw whether tho lmrcotics 'were 

found in defendaut'>! possession, t.heOjury should consider all the 

(:ireumstlmecs in the Cllse, including thc fuct, if ::;0 found, tlll~t otJlCr 

persoll::; hud Ilccess to the room. 

OCCUPATlOXAL TAX. 

Cot7tra,n & Oonnally Y •._United Stales.-United Stutes District 

Court, Western District of Yirginill (276 Fcd. 48; '1'. D. 3244). 

A tobut:co wIlrchous(lman whose business is to u.rrnngo thllt tobacco 

pltUlter>! shull bring their produce to the Wlll'chouso to bo sold ut 

am:tion, lUid thut tobucco buyers shull Ilttmld such lmction sulcs and 

hid for the tobllceo, is u broker within the meu.nin'~ of subsection I 

of section 1001 of thc rcvenue act of 1918, and suhj~ct to the speciul 

Lux imposcd therehy. ' 

PHOmnITIO:'::. 

Lewin.sahn v. United StaieB.-United States Circuit Court of Appculs, ooyenth Circuit (278 Fed. 421; T. D. 3303). Certiomri denied 

by Supreme Court (42 Sup. Ct. Rep. 463). 

. A find!ng thllt Il room or building is a common nuislUlce 'within the 

mouning of section 21 of the nlltion:Ll prohibition nct mllY properly 

be mude upon eyidence of n. single sale, provided the fl~cts' surrounding such snte wnlTlmLed the infereuce thllt·it WHS one of the ordinury 

und usullI incidents of tIle business there conducted. 

011 11 churge of contempt for violation of an injullction the right 

of tl'it~l by jury wus not violllted. ' ' 

Nci j,]lCr Il COlll't rule nor a geneml StlltutC can overthrow tho specHic 

prOyiOiiollS of section 22, Title IT, of the lHltiolllll prohibiti()[l aet, pl'Ovidillg' for n tornpol'i1ry injunction until the l:ondusion of tho trill,!. 

A t-elll/lol'll.t·y injunctioni11 order docs not expiro in 10 dll)'S from its 

entt·y leClmse grimted ex parte. 

Congress, by sectious 21-24 of the nationul prohibition act, iutended 

to supply ll. more prompt, effective, und oIhcient mOllns of Ilhuting 

nuislltlccs tlwn' tho institutiou of criminal actions nnd it is unncceSsl\;r;; to ullcgo thut defendllnt had heen prosccuted und cOlwicted of 

Il smlilar criminul offcnse in ordcr to invoke thc jmisdictioll of II court 

of equity to secure llIl injunction under these se~tions.

Ltp1..·e Y. Lederer.---?upremc Court of the UIlILed Stl~tcs (42. Sup. 

Ct. Hell. 549; T. D. 3354).

In h Ilrch '1..921, lIll llSSessment of double tux Ilnd pellll.lt)T WilS mude 

under sccLi~n 35, Tith~ IT, n?,tionul Erohibition uct. Wl~ile ll. crinlilluJ 

chllJ'ge undcr tJ)C act was still pending tho co}lecl;or of 1I1Lernnl re"enuo uttempted to collcct thc asscssment by dlstrlUnt 11.8 tuxes llrc collected uuder tho internul-revenue b:ws. Held, Tlmt nnmillg u penn.lty 

II "[,nx" docs not mll.ke it such in fact und, Congress not ltilYlng 

decll.lrcd in Ilmgutlgo udmitting of no other cen::;.truction its intention tJ\ll.t such flSsessmenis shonld be collected III such lHunner, Il 

BaUimore Talhnq Board Co. (Inc.) Y. M-iles.-UniLed Sl.ntes Circuit 

Court of Appeuls, }j~ourth Circuit ('1'. D. 3312). Ccrtioru.ri donied by 

Suprcmo Court (42 Sup. Ct. Rep. 590). 

The scopo of tho sales tux is comprehensive a,nd not limiLed to the 

lIJ'ticles nllmed III section 900, subdivision 5 of tbo revenue uet of 

1918. 

Tn its hroadest seRse l~ gllD1e is "a.pluy 01' sport for llIllusoment." 

In its resLricted Ilnd morc gonorillly tl.ppbed sense it is" It contest for 

sneccss or superiority in n.t-riul of chance, skill, or endurnncc,'or uny 

two 01' ILlI of tho thl'tlo comhined." (Century DictionRI'¥.) 

The word "glllllCS" as u'led in section 900, subdiviSIOn 5, of the 

revenue act of 1£118, docs not melln the gu.mes themselves but the 

instrumcntulities usod in pluying them, lIud includes ouijll bou.rd>!, 

the purpose of which is to supply amusemcnt und diversion. 

Su~e alone does not mtlke a gllmc a child's toy und 11 "wee" ouija 

bourd is not uxempt from tuxlltion as a child's toy. 

'l'horulo that tnxiug acts ure to be constl1led most strongly ngll.inst 

tbe Governmmlt only upplies in cases where doubt romldns after Illl 

recognized rules for I1Scertu.iuing II. sttl.ttite's mcaning have been tl'icd. 

Doubt as to the mcaning of Il word :is oft-en remoycd hy consideration of the legislll.tiye inLent, IlS shovm by .th~ en~iro stlltuto. Gould 

v, Gould (245 U. S. 15l), Ilnd other el1SP,s dlstmgmshed. 

Tho findings and .practice of the admirristmtive officers of the Government Ilre pl'c:iumed to be bused on fail' conclusions us tho result of 

invcstigution roquired of them hy sect-ions 3165 and 3172, Heviscd 

Statutes, us ulllended by the revenue act of 1918. 

Malle?1 Y. ll'aUrrr Baker & 00. (Ltd.).-UniLed Stilte::; Circuit 

Court of Appeuls, First Circuit (281 Fed. 41; T. D. 3344). 

Ronmuo In\Vs ure not ponul laws in the scnse that requires thcm 

to be constl1lcd with greut Btrictness in fuvor of the tuxp!lyer, hut 

Ilre relllcdilli in chlu'uctol' nnd should be.so com,trued liS to carry out 

the intention of tho legisluture. . • '·1: . 

. Swoet chocoillte consisting more than .hulf of sugur, m!lnufu:ctured 

ill cukes Ilnd burli, adll\lted for consumptlOn as clludy, pucked ltl con': 

venient curtom, for su e I1S candy, udvertised as "delicious for euting," 01''' llXccUent u>! II. confection," and sold in lurge quu.ntiti~ oyer 

candy counter:;, lmd consumed, ut lc!lst in substantiiI.I pllrt, m tbe 

form put out by the lllullufacturerfor such consumption, is not a food, 

but is tl1xuble ll!:; cundy under Title IX, section 900 of tho revnnue 

act of 1918. 

Where ambiguity is found in Il. statute or whcn it is neccs.snr...r to 

determine u fact upon which the operation of a statuto is milde to 

depend, the regulations mude by the deparLillcnt chllJ'gcd with the 

administration of the act are to be giyen grcut, sometimes J>nlctically 

controlling, weight. _ 

The distinction undertaken in article 22 of Regulation::; No. 47 

mude by the Commissioner of Internal Revenne thut sweet chocolate 

should be ta."ed when put up and sold in such form as to indicute 

thllt it was to be consumed us candy is consumed, and not tl~xcd when 

it is obyiotls fl'(Jll~ tho packing or other circulllstnncos surrounding tho 

transactioll WlU t It WHS to bo merely llll ingredien1, for further llwnufuctempoJ'l).ry injunution should llll.ve bewl gnmted. JJ 
216 REPORT OF COMMISSIONER or n~TEnNAL REVE:,\UE. 

ture, is a sound distinction, and such regulation is not invalid as an 

attempt to extend the natural mClllling of the lnngullge of trhe statute. 

The burden of proof is on the taxpayer, suing to recover t!l.XCS paid, 

to show that the taxes collected were HIcgnl or the assessJnenbl 

excessive. 

It was error, in 11 suit to recover tllXCS paid on swoet chocolllte as 

candy under tho provisions of section gOO of the revenue !l,ct of 19J8, 

to recuso to submit to the ,jUTy tlle question of whllt proportion of 

Buch chocolato wus used for cooking or domestic purposes. 

](lfiP.PI:r ", Ca,rler.-Unitcd States District Court, Soul;hem District 

of Cnlilornia (unreported to date). • 

Whero a dealer purehllsed II truck chassis, paying the excise tax 

of 3 per cent thereon, and sceures tho ma.nufacture of a body of 

another concern, paying a tax of 5 per cent tbereon a'i a part of lilly 

nutomobile, the t\\""o component pn.rts being assembled and sold by 

tho deuler ilS u_ whole, he 18 not (L denIer but (L "producer or manufacturer" within tbe meaning of section 900 of the revenue act of ]918 

and must pny an excise tnx: upon tho sales price of the complctood 

aUt<lmobile truck. The doaler may in such cnse take a credit for the 

tax paid on the chassis and the boar bofore the two,were assembled. 

STAMP TAXES. 

Fidelity Trust Co. v. Edwards.-United Stntes District Court 

Southom District of New York (276 Fed. 51; T, D. 3233). , 

So·called "cur-tlUst certiJieates" are tlU(able as corporate securities 

Wlder tho revenue llct of 1918 (suhdiv, I, Sched. A, Title Xl). 

Mnrconi WirdeBs Tdegra_ph 00, of America v. Dufflf.-United 

States District Court, District of New Jersey (273 Fed. 19i; T. D. 

3219). 

,","here one corporution sold to anoUlOr corporation eertilln propertv 

in consideration of the issuance to it of a :6.....ed number of shures of 

the cupit.a.l stock of the purchusing corporation, Md thcreafter, 

prior to the nctuul issuance of the sUlck certilicat.es, the Tendor eorpOTiLtion authorized the vendee corporation to issue the shures diroot 

to tho stookholders of tbe vendor corporation, the resolution of the 

bourd of directors of the vendor corporation conveying the authority 

is u trnnsler of the right to reeoivo such shares, and the transuetion 

is subject to the stamp tax hnposed by ~ubdivision 4, Sehedulo A, 

l'evCQue act of 1918. 

The substantial difference between u eurporlltion nnd its stockholdors muy Dot bo disregarded. 

TAX ON TRANSPORTATION AND OTHER f'ACILI'l'IES. 

Meiac1lke-Smith et aZ. v. lfardtll.-United Stntes District Court, 

Northern District of CEllifornia. (unreported to daw). 

,Vhere a. corporation owning oil wells and rcfineriffi o~anized II 

pipe-lino compuny and conveyed to it nil tho litock ownea by sajd 

f. ure.nt compu.ny nnd this pipe-line company trllJlsported oil solely 

or the plIIent C?mpany, collectin~ ~o t~ ?r charge, bnt entering such churgos Oil Its books, the subsldlllry 18 liablu to tux under 'I'iLle 

V, nct or October 3, 1917, a8 one trunsporting oil by pipe linD fot 

anothur. 

REPORT 01' OOltrltUSSIONER OF I",TER~AL I1EVENUE. 217 

Tho question of the scparate lelJ"al entity ot n corporation as 

affectL'd by ov,'11ership of its stock by nnothur company at the time ~es :,!,ccrued is considered in 1\ memorandum opinion und the elISe 

)8 deCided on the lluth()rity of )15 U. S. 587; 205 U. S. 364; 269 

:Fcd.885. 

We8/em Unum Telegraph 00. y. The Delaware, Lackawanna &: 

Western Railroad Oo.-United States District Court, Sonthern Dis· 

trjct of New York ('1'. D. 3369). 

Where u. telegraph eOlllfllny paid the tux imposed on telegraph mossllges by section 500(f) 0 \,he revenue act of 1918, us construed und 

upplied by llrticlo {) of roguilltions No. 57, on messages uUDsmitted 

by it without cllllrgo for (I, railroad compllny under u contract pro· 

'lding for the mutuul lnterc.hlUlgc of services between such eompanies, the Tulidity of such tll..'C shonld be raised by 0. proceeding to 

'recover the tuxes bilCk, und the le~alitr of tho regulations could not 

be tested in llTly mfl.Dner eonvement to such companies, ilS in a 

friendly suit to ",hicll tlle Government \\""as not 1\ party. 

Section 500(C) of the revenue acL of 1918,lev:ying a til.." on telegrnphic message-s, must bo construed to cover all rnCSSflges t.ra.ns~

mitted for an economic eonsiderution--money or money's worthllnd no differenlilltion call be mude between exchanges and cush-puid 

services; thereforo, Llw tllX llttuches to messuges trunsmitted by n 

telegrllph compuny without cbarge for 1\ ruilroad compnny under a 

contract providing for the mutunl intcrchuni3.e of serviues between 

such companies, IUld o.rtide 9 of regulutions No, 57 (providing thllt 

where a telegraph compllDy agrces, 10 considomtioll of tlte pllymcnt 

of alllmp sum or of tho perfonnunce of Iierviees, to trtlllSlllit ffiOSSo.ges 

on frank, such mossnges nro subject to tho tfLX) is not invnlid llS bemg 

without the seopc of the sto,tute. 

TH.\IJlXG lX Fl.J"'TURES. 

H11l et al. 't". WaJ1l:1:e ct al......---,,'5up.reme Conrt of the Unil..ed States 

(42 Sup. Ct. Rep. 453; T. D. 3345). 

A bill filed by SeV(lTll! members in good standing of a board of 

trude, _suin... in bchnlf of other members, uycrred thnt complainants 

llpplied to the directors of SU!ll board to institute a suit to have the 

future truding o.ct of Augnst 24, 1921, adjudged unconstitutiollal 

before thcy conld eomply \\""ith it, but thnt the directors refused to 

take any 'liteps lleca.uso· they fcured to nnta!$onize puhlic officials 

charged with the Juty of construing {Ind emorcing the act. '1'he 

estnblishmcnt and or~llnization of said bonrd were sct out llnd its 

methods of doing buslIloss stuted, find it was shown thnt tho net, if ~nforccd, would seriously injure the Talue of the bonrd of trude to 

Its members, and the peeumary value of their memberships. Held, 

thnt, assuming the net to be in,nEd, thc bill stnUld suflicicnt equitablc 

grounds to justify the Emut,illg of all injunction restraining the board 

of trade und each of Its officers and dircctors froUl appl)'iug to the 

Secretary of Agriculture to hllVe soch board designated liS u. contract 

murket under the net, und from admitting to membership into such ~oard ony repres.elltatiY~ or nu)' eooper!l.ti'e associll.tioJ.1 of producers 

III compbu/lce w1th section 5 of tho act" or from tuking tmy other 

steps to compiy WiUl the uct. 

L
 
REPORT OF COM1.flSSIONER OF INTERNAL REVENUE. 218 REPORT OF COMMISSIOXER OF INTERNAL Rf-:vt:NUE. 219 

Section 3224, Revised Stut-utes, providing that no suit to rcstrnin 

the assessment or collection of (lny tn.\( shull bo muintained, does not 

prohibit the muintennnce of I'l. suit by members of Il bonrd of trude to 

enjoin n colicCLor of internal revenue and United Scnte;; disLrict 

llLiorncy from Ilttemp tinf'T to collect uny tlL"', pellulty, arfine, under 

the future trading act 0 rAugust 24, lD21, as under such net. it sole 

of grain for future delivery without pilyin~ the tllX will subject one 

to hellvy criminal penalties, and to pay tue heuvy ttlX on euch of 

mUllY daily transactions which occur in tho ardintH'V husiness of u 

111(ll1lber of an exchan,g-e, lind then sue to recover 'it buck, would . necessitate it multipliCity of suits, IlJld u.s. refusnl of the bou.rd to 

nfply for designation as 0. contract murkct ill order to test the validity 

o the act would stop its 1,600 members in Il bl'lIl\clt of their husiness 

most important to themselves and to thCl country; the right to 

suo for an injunction aguinst the ta;o;ing ofIieinls is not, however, 

neeessilIY to give the court jurisdiction, us, if they were to he ditlmissed under section 3224, Rcvised Statutcs, the bill would still ruise 

the quest.ion aguinst the board of tmde und its directors. , 

The futnre trading act of August 24, ID21 1 entitled"An IlCt taxinp' 

contracts for the sale of gruin Cor future deli,"ery, und 0Ftions for suc~

contracts, und providing for the re~ullltion of bourds 0 trude, Ilnd for 

olher purposes," i.mposmg (l ttlX or 20 cenl.s n bushel on all contraets 

for the sllie of grnin for fut ure delivery, but a"Xccpting from its applicntion sulcs on bourds of tmdes ~:Jfi~~uted llS contruct murkets by the 

Secrctlll'y of Agriculture, on f . nent by snch bourds of certuin 

conditions and requirements, is in ei>Sence und on its fnce II. eomphlte 

reguhlt,ion of bourds of Lrnde, with n penulty of 2.0 cents II. b~shel on 

·all "futures" to coert:e bonrds of trude und theIr members m complinncc, nnd it can not be sustuined as un exercise of the taxinO' power 

of Congrcss conferred by S(lction 8, Article 1, of Lhe Fed(Jr~1 ConsLitution. 

He"'ulations of bourds of trade by ConlTress, attempted by the fut(tl'~ trading nct of August 24,1921, can n~t be sutltuined under the 

COllllllcn:;e cluuse of the Constitution, since soles fur future delivery 

011 bOlmls of trade are not in and of themselvcs intersillte eOllllUN·eej 

UWl'dol'e, section 4 and those purts of the net which nre regilllltions 

affected hy th.e so-culled tax imposed by section 4 /lre unonfo('e(\!lb~e.

Section 4 of tho future tradma act of August 24, 1021, with Its 

pellulty to secure compliance wifh t.he regulubolls oC bOllTlls of tmde 

IS so inkrwoven with those re,gulations thnt they enn not be sepfil'Uted, 

/lIH.! IlOlle of them can stuna, though section 11 of such /lct directs 

that if Imy pro,·ision of the uet or the appliention thereof to /lny 

person or circumstunces is held in,Tulid, the vnlidity of tJle remaindcr 

of the act and of the afplieation of such pro\'ision to. other .!l~rsOns

und circumstunccs shal not be ufIcded thereby; sectloll 11 dId not 

intend the court t..o disscct un unconstitutional meusnre Ilnd refmme 

a vulid aile out of it by insertina Ilmittuions it does .not contain, this 

being legislutive work beyond the power nnd functIOn. of tho court. 

).IISel-'U.A ~}~OllS.

and owing by the bunkrupt to the United Stu.tes, etc., in Ild\'I.l.nee of 

payment of ·di,"idem!s, "and in cuse any question uris~ as to the 

umount or !<lgl\lity oC any sneh rox the sume shall be hcard u.nd determined by the court," while the United St.uLes is not required to file 0. 

claim for tnxl:S, in tho ubsence of any nction on its part, tho eourt 

h05 jurisdiction to proceed in im"itUln to liquidate Ilny sneh tax, nnd 

notice to the collcetor of intemu.! re,enue for the district is snffieient 

us Il condition precedent to "ueh proceedings. 

In rc Anderson: United Siall'.s v. Lyttle.-United Statas Circuit Court 

of Appeuls, Sceond Circuit (279 Fed. 525). 

The United St.l~tes i" subjeet to the terms of the bankruptcy Ilct 

Il11d must fi.le its chlim for tn.xes like nny ot.her creditor if it desires 

to share in the estate. Any other proccdure would pre,"ent the 

"'rinding up oC hunkruptey proceedmgs und the distl'ibution of tho 

ussets, since the trustee may only puy out assets under Iln order of 

tho referee or of the court ltnd WIthout such order he could not pay 

income tuxes owing to the Govelument. 

The Circuit Court of Appeals hus jurisdiction tQ review questions 

cf /·urisdiction of clnims for Federnl tuxes nguinst hankrupt csta.tcs. 

"he collector of internul re"enue is the -pro'/,ler pnrty dcCendtlllt und 

the proper purty upon whom the trnst-ee ill aukruptcy should serve 

notice in ardor thut the United Stlltes moy hnn nn opportunity to 

C3ttlblish its claim for tuxes due from a bankrupt esta.Le. 

Hursl Y. LedeTI.'T.-United States Circuit Court oC Apponls, Third 

G'ircuit (273 Fod. 174; T. D. 3221). 

Under a.ct of Mureh 1, 1879 (ch. 12.::;, sec. 2), providing thnt" eaeh 

deputy eolleetor shall hllve like aut.hority in every respect to colleet 

the tUxes lel'icd or ussassed within the portion of the distriet ussigned 

to him which is by law vested in the collector himself," pllyment of 

money to u. deputy collector other thun the one uuthorized to receive 

it is not a slltisfnetion oC the tux linbility, and does not bind the 

collcetor. 

Smwtanka y. Illdiana. Stud Oo.---Supreme Court of tho United 

Stutes (42 Sup. Ct. "Rep. 1; T. D. 3304). 

An action ltgldnst nn internnl revenue collector to recover internul 

revenue tllxes pllid is personnl, nnd cun not hc hrou"'ht ond muintl.lined ugninst the sueeessor in offiee oC the collector c~lecting them, 

when the succcssor did not pnrtieipnttl in the eolleetion, receipt, or 

disbursement of such taxes. 

Act of Februllry 8, 1899 (ch.121,30 Sta1.,822), providing thut n suit 

by or against un ofIicer of tho United Stutes in his offieial eupueityshllil 

not abat,.(l by roU.son of his deuth, or t.he expirution oC his term of 

office, etc., bnt tbut tbe court upon motion ",rithin 12 months showjn~

the necessity for the survival of the suit to obtnin n settlement OI 

the question involved, muy ullow the same to be m,lintllmed by or 

llpuinst his successor in oJhce, does not nffec1. the ubo\'e conclusion, 

hie u.ct be.ing llpplicuhle, if Ilt ull, only where suit has lIlre,uly been 

begun llaumst the predecessor in office in his lifetime. 

Vnitf!~ States v. San J1lJ21~ Oounty et al.-United Stntes District
 

Court, Northern District of Wllshington (280 Fed. 120; 1'. D. 3298)..
 Under tllO provisions of section 34G6, Rcyis{,d Statutes, the ulnim
 

In re AlI.derson: Ex Parle EJ,mrds.-United Stutetl District of the United Sttltes nguillst an insulvent corpumtiull fol' ullpHid 

Court, South{~rn Distriet of ~ew York tao Fed. 3\17). tuxcs tllkes priority O,TCI' clllims for tllXes due II, Stu.te, county, or 

"Unum bunkruptev lid, seC\.iOIl 64n (Cump. S1. sec. 9G4S), \)ro'TiJ~ lllunicipldity. 

illg thu,t the court shu.ll order the trust{,e to plly ldl LIlX~ log-nly due ,
 o