ANNUAL REPOnrr
 

OF 'rn~

"OM~lISSIONER OF INTERNAL REVENUE 

lfOR TIl.E 

1I'lSOAL YEAl~ ENDED ,JUNE 30, 1899. 

---............ -­

WASffiNO'l'ON: 

GOVER...MJjJN'!' PR1N'l'ING OFli'WE. 

189fl 
'l'HE.A.SCHY T)EPAHT.\LEl'II', 

Docnmollt No, 2l50, 

I'/lte-/'liitl Hon:llne, 

<JOKTRNTR. 

Pago. 

Report snbmitted _- . - -- -- ,,, .. ...' .....•. . .. . - . - -.. S
 

Tables at Close of the Bound Volume, Titles of.._ "" - --. -...• 3
 

Collections for the Fiscal Year Endod J'1l710 30, lfl99 - -..-- . 4
 

Receiptsforthe~a.stTenFiscttlYears- -'.' -.- -- .. -­ 4
 

Schecll1la of Arbc:]es aml Oc("upa.hons sub,lect to tnx undor the Internal·
 

Revenue Laws of the enited States in ['01'CO November 1, IS9D:
 

~N:~W~l~~~~it.S'- etc -:.:: :: :_:. ~.:. :::::::::::::::::::~:::::: ::.. ... 5 

4
 

FennellteLl Liquors. - _ , 5
 

Tobacco and Snuff __ __ .. _ - ---- ..-.-- 5
 

Cigars ani! Cigarettes.. , -..--..... . - - . 5
 

Oleomargarine __ . --•...•.••. , " ---- .. --. 5
 

Fillel] Cheese. __ ' -- --. ..- -- . _..-- ..-- -- - . 5
 

Opium _ _ __ .. . .
 !) 

MixedFJour. _.. , ., --. -----.. - -...-- ...---- .. it 

stamp duties On and After ,Tl1ly 1,1898: 

Sehnnnl0 A.-Documentary ..- -- .. -- . Schedn}t~ B.-Proprietary ._ .. __ .. --'" -- - .-..-- .. 

,

(>

i\1e<licina.l Proprietary Articled llml Preparations -- -. - .•••. -- ... ' 7
 

SlawpTaXIJotun\lerScheunles.d.nnu B ...... ---0.- ..•·· 8
 'TlJX 011 Lega<:i(~R and Distribntivc Sbare, or Per-oual Property - - -..... 8
 

Excise Tnx€R on Persons, Firms. Companies, and CorpomLiolli' Engaged ill
 

Refining Pdl'oleum and Sugar, whose Hross Annual ReCeil)ts Exceeil 

l'(2:Hl,OOO ..... __ • _ _ 0 •• __ 0" • •• - - ..--• 8
 Banl{~ llHd Banlu~rs _.. ._ .. 0 , ••••• -- • 8
 

PlnyingCanls __ _ __ 8
 

T=es Not, Payable by Stamps .. __ , _ 8
 

Intel'na!·Revel11Ie ReCeil)ts during the Last Two .Fiscal Ye~l's_.. _. _•....
 \)
 

"""it!,<)l'l1wals fot' ConslUnption lhlTing the Last 'l'wo }"iscal Years __ . _.•. __ .. 11
 

A~:grega1c Collectiom M;acle nnd Repurte,l to the Commissioner of Jnternal
 

Hevenuo (hll'mg the F1l';cal Year Ended .TUllO aG, ISD\):


By Collection Districl's .. __ ... '0_' .. 12
 B~·8tatesIUldTen'itorios. __ '-0.... . __ ... __ .... _ . . 13
 

Amount of bltel'D.il Revenue Collected ill the Several l:ito.tes, Territories.
 

etc., that ilnve been Consolidate<1 with Other Districts. f'or the Fiscal Year
 

F..nded .1 u.ue :lO, 1f:<l)D __ .. . .. _.. ..._ 13
 

ReceiptR for First. Four Montils. CmTelJt Fiscnl Year 14
 

Estimated Receipts for tho Current Fiscal Yellr... 1.3
 

Cost of C'oll<"Ctioll_. __ .._ 15
 

!'m:celltage of Cost of (Jolludion ...... 1(j
 

MiscelhUlcous Expeu::,\,,"'. _ . _. _ ..
 

Estimater] Expenses for Next Fiscal Year 16
 

Sahri0S ... '" _ 17
 

f-\(:ille ot' Salaries of I~ollectors 17
 OffiC'ial P0l'('e . _
 18
 

'Reue" al of Officml Bouds .. H)
 Rtorekeepl't" Gangers, el c _._.... '. _. 19
 

('otl,lition 01' the Office and the Service. 20
 

nl'"pnlle Agimts' Division:
 F~;!,ellslJs of Revenue Agonts __ . 23
 

,\ <:t'k '1m,H) h)' Re\'enuo Agonts :nlll Amuunt r;;xliemlcd from" Ti'r;lnrl
 

1'111\11' fr('lll ,ln1r 1, is!)!:!, 1,{) .Juno :10. ISH!), hy Congressional Districts.
 2-3
 

I
 
u 

CO~'l'ENT,~,

Revenne Agents' DiVIl.lion-COntinIWc1. 

Sti1J.~ Seizer] lind Cll~n!llties t.o Ol1ic('rs and Ew!J]oyecs for til,) Lalit Ton rll~.. Yellrs '. . "... . •.• ., _'. IlliCit Stills Sob-ell. " _ _. ". 

:?9 

Arnonnt EXPl1lHlef] throUgh .Ren-1ll1\.; Ag'ents •..• '. 2," A!Dou~Jt l!lx)1lm']e(llhl'ough Collectol'<' "" .. _._. ,,_ . 2!J 

StJITn1> Oi"isiot!. 21.1 

EXj)Cl!lJitnr£'s Jor ,I/(: Di;;;cOvCir,' aud Punishment of \'iolators of Law 

H.f'CnpltnlntIOlJ " ..•- "" • 

29 

2!) Stlltetllr'nt o{ 'llllllber nnel V::tlne of Internal.Revenne Stll1llp~ Is~nl'd tn {'(I!ledl)!'H frolU .rnJ~· !. lSfl8. to.Tnrrr :JIJ,18!lij " '. ..• . lI!flJll] fi!cturo nf 8t~lJnp PapOl '" __ . __ 

Prod tlct iOIl of i'r.aTllps .... •. " _ :30 

New l:;tJlmps Pr"pared UDr) j"sncd f;ince Lnst Report: 30 ,':;tr"~k ot' StJlmpll in "n Ilt _. _ , . _ . . •..•• 31 

S"'"",..", 31 ,,' tl'"""",,", of<-0,.iii""" of ""i.,,,,,, 1,,,,,, to Chi""" by Tobul'cO Orrlerof Diyillion; COllrt elnring the: Plscill Year Ended .ftu!\! 3D, 180f/ 'n

[ncrprlsPc! RI)r'''iJlt5. ...•...... '" _ . :H C01Jll1ilrativ(l Stll.terllent.. . ' •. R€coipts f)'o)lll Tohu(:co /lull Snuff . I),)

.J... 

Recr'ijlts from ('igars {lnfl Cigoarette5 :l:! 

Annual Prouuction or TohuC:CD Product:;. _. 3'2 Tobacco IlW] ~nl1jr ProdnCB\} • 83 

Cigars .._ '. '. '.. . . . :1:1

Cig:I'l'C·ttJl~ lrud ISrllall (;i::;-ars.. '.. '._..... '" a.'} 

.A drli tional l'u..x AS"'f'~~e'rl un,lel' Section 3. Act 01' •Tlilli' r,;. I."rl~ ~H

A,lrllUonltl ~r:1Xeil AS,'ll'SS<ld _ . ,_ 31 

Returns !\hdo II\' 1'hrce Hnn(hell au(1 Fnrtv-Ii'ivc MflnUfactill"el'S oj' :1:; Ho"'ls ~t,llmpp.d lit t1.Je Old Rate, Removl'u' frOlJl the Factory aft~l' 35 

.Julie I:J. lil!IH •••••• _. • '" " _.
 

JltlllJuL'achlTfJl'SOf TObl.lcco... ._ _ _, _•.
 

3,) Tobac('o J>l'Ouuets Mll11l1fnctnrc<1 dUZing Car"udal' YelU' 189.'~ (not ill­ ;j(l clUding Cig-ar'l anil Cigsrett{;l») _ _" __ . _ . '_"' .. "
 

Numhcr of Registered To1Ji\{~co Manufacturers in the Unitod IcitM-es
 'lllrin!l' tbe Cfll"udllr Yeal'S l:-liJ7 lind 1898: ;IG 

A ......:.Arrllllt,'&l llr·"Ol'di1l.~ to Districts '" . _'" 

R. -"\rrnnged <lCcoT(lin'4 to St~ltrs and Territories .... '.

St;t/en1fJnt 

NllIlllJor 

Mauufactlll'ors 

1'0'1, 

ProdnctiQII 

A.n·l1lJged of 

S!lowint;' 

Regist-ere'l 

of 

of 

~\cCOI'(Jing

]\.1a/lll(n<:tl1l·c,1 

Cig-Ill', 

the 

Ci~ll:r Production 

to ~ll\lll1flktorie$ Dilltric~s

TOhacco 

i'f .Mannfllct1lred 

'. 

_ 

and 

..

in 

::;nu/f 

Operation '. 

. 

Tohltc"o, 

. 

" 

'... 

u., J'''I1 

Sun/f, ' 

7 

.. 

1I1Hl

:jS 

3'1 

:17

:.nP

r 

or1nctioll of <:ig',~r~ nUtl Ci!.;fll'~ttel:l .. . • _'" _. '. .. 

('ig-ar.H n.u,l ('jg-m'r1ttf!~, tlnring HJP P(I:ot T('n Calendnr Years; 

:18 Still emeJ1} [ of tho QUlin tity of L"':lf Tn!Jac,co n~l"rl by :Unu nfactn:'e;'~ (1m'. iugthe Pfl~~ Tar: Y~IU'H ..... _'. • _ .• _ 'I!)
 

TolJRcco J'>roiJucI.irl1l of tho tluitr.l] S~.atps •
 

fl, Jmllorts :Jllr] J<~:q)ortq of 1'obncco, UlllllH11Tlfa.ctT~rerl,into ancl fl";lll rIll 

r'nlte,l Ht.ate". dllnlJg tho CnJ.mdur Years 1~!Ju to) "":';:i: W Ill1ports . . , _. _. _ . __
 Domestic E,xpol'ts
 

Foreit('l1 E.,port::::. . • .• _••. _.. . .. . • . ·1
 

Imports or TOhacco. !\.lannf/lrtnres of. Entered for ('<msUmptioD iii th
 Unitel] HtJlles for Y<,ar Ending ,l1\u') ~1(J. I"!,t) " 

40 

J
 

Import,'lof To I!I'lCC(), LlllUlltlnlac.tul·(?l, Elllf'l'f!d for t .'on>lIHllf'tiou ill [he
 Uoitetl otntos fOl' Year Enrlin!;' .Inne <lO,lblJ!J, _ 41
 

Statomellt Calel1rlar l~espel'tillg YOU!' 18{J,'I tit,. l\Iaullfl\<.:t"lro of Tol PI'o,lncrs for tIle
 llwco 41 Tab!o N',), 1,-CigarH:
 

41
 Btntemenr ShOwing tho Nil Inher. Iw DiRt'iC'ta, ot Cigar Ma.nnfac_
 

tnrol's' AC('(ll1nt.~ Hl'l"lrte<!, Qnlllltity of TObacco f]c;ed, auel th
 

Numb!'!' of CignJ's Reported J\IannJaCIl.ll'ec1 dm'in!!, the Cfllelldar
 

TallIe Xo, Yeal' :!.-Cigllrs: End"!l Decemll€l':31 1, '['Ie: _ '. . . __ _
 

~tat()D10n +3 t Sbowing- tlte N111llhe!', by :'-;tates, of ('igar Mll Drtfactnrers'
 

.\cconnl;s g
 Report.etJ. QlIllDtit.l' ')f Tohacco used, and the Nnmber


Ilf C'i. m.. nepor~el] l\Ia1l11l11l'tnred (hIring the Ca.lendar Year
 

Ende,} DO('ombor Sl, 18!JS.. ' .•.•. _... _ ._ ..... _._ "._
 

45 

II! C()S'I'gN1'~,

Tuh.wcft _li vi~ion-('onrilll1(,(1.

l'uble Nil. :~,-Cig;u·"Lte5: . ,.' ",t').t<'I1l~ut tlll"wiug tho :NuTllher, lIy 1>ls11']I'IQ, 01 Clgllr 1IfIlrlUra~:·

turers' .\CCOllll h, Reportc(l. QllCl.n1'ity 01 'flllJll<:CO ,nsed. an~l [lie

1'1 umher of Ci~an!tte:, Heport<>rl ~lallnlllCtured dnnllg' Lhe (,n.len 

,laT Ye;lJ: 12111ecl Decemlwl' :j I, 1':;11:--<. _•.••-- .. . .. --'" ... 

'faulu K0, i .-'rohat'co, )latel'ml Ac(:ounl' 

Delulllld :Statem.ent of the Nmn"1 '01' or Tobacco Fllctorie.'l in em h Di.;· 

trict and StlUf'. amI lho Agg-regutll t)nl1Dlit~' of Loaf Tobac('l) all,l 

lither Matcl'IIlJs l1!:;o.l, dl11'jl1~ thl' Cal,'n,lul' ".'ar Euuetl D"('em· 

bel' ;H. Jt;08 . . __ _-' .... ..-. --.' 

Ttl \)Je No.',. Tobacco, ll!atonnJ Aceollnt: 

::>Ullll11Ul-y SlljL(~llll'llL of the Number of TolJllcc(I Ffl(:tories ill lJllCU 

Smtc, awl tho Aggre!;utl1 (,c!UIII\l1ty of' Lellt' Tollat:l:o awt UtllOr 

Matel'Il]", usetl, <!'tlling tbe Calelltlat' YI~lIl' Ertf:",l Decumhel' 31, '~.I l"\1~ __ _ . . _ '. • _. _... •• 

Tablo No. fl.-TolJHCCO. Prorlllt'fiOtl account. 

Df'taile<l Stl'Ltelllult. of the AggJ'fl~nr,; (~Ilantili<-~ uf. ill each [Jbtrict 

and State. during Ilip. Calemlal' Year Ewle'l IJcl'fHnbcr :11. IHU~, -,I

etc . .• --.. .. . ...., .• t. 

T~tuk 1;-Q, ,', J.1nhuc(:o. Pl'o,lllco(lll L\C<';IUtlL. 

StUUlU_JIY RtatNIll'ut of ,bl" Agl!J'c-,oiate Qlllllltitiu~ or in elwh ::itutr" ,).I rl'lr!ng t.ill' Ca.llllHlar Yelll' gIIl1111V\u-mbcl' :11. [/intl, etc. 

Snmmm'y: 

::;tnlelllent of Opemliolll; 01' j\{nll11faetw'ol's of Touncco lIml C bill'S ji tlm:rug the eu-Iew I'll' Y1m!' 1~flt-; , ..•.• .' _.. _ ._ [j1 ~'l:lnntity I)f Tollflt:<:o nnll Snnlf l\!llllllI Iletureu..... '•.• __.... 

Glg!ll'fl 57 and ( Iga.reftea 2llllllUfaeturf,,1 .. _••.•• Cigaz' n7 Pac:torie~. .. . ... 0 •• • •• •• 

Loaf Tolul(:co .JI -~

Chewing Gl1m.. 'i7 ... .. .-;8 Ol,inm ~LflDnfl1l:tllJ'edfoJ' "'mokiIl~· I'm'l'osl'S 

Dn'isiOl\ 1'1' L:~\V;

Absll'lIct of Reports of Dil;triet .A 1t 01 nllys 1'01' tho HSC'lI] Y..,u 18\1~-!l\',

lJf [llterual·Rc\'enno Snits I1wl PI'OllCClltiOll.'l Penuillg. C'Alll:lluencerl. 1l1H1 Dh,pu~ed of __ ... . ,. ... .. __ . _ .... ;;0 

Dela.llf',I.Ahl:lll'l1ct of I{epol'tsof United ::;tat,('~ DiRtl'iet Aftill'neys, ofSl1its 

alld ProseC'lltioD~nnller the IntPl'nul·R-eVl'nup LllWS. Ilnring tIle Fiscnl 

l';lll' End'lil .1U116 ::0. tH!J\1. _ • ... • • . _ _.. ... _ _ Ill! 

Oti'I.'l'ol lU Compromiso .. •.. . • . •• •. __ " __ ._ or; 

(i:i 

8oi7.nl'l~::l for \'io1l1tioll of tho Int"'roul·RevlllJ1t(\ LHWB ... l'~ecal'itull1tio)1 __ _. _.. •.• •. .• _.. .. . _. 6;' 

A1Jstrad 01 l:iciznl'es or Pl'lllh'rly 1"11' Vipl!ltioll of tuternal-RevllllUe 

L;l\\-", 1'1\1' th" Fiscul YIJar elltlntl ,1 nUll :10, HMI. . .• ...... .•.• 11(1 

A Imtllllleut "IH] RefulldinA' of '1'a:'''8 . .•.••. __ . . .. •.•. f,fl 

Ahp1JJm.6nt<;;laim (lit l5 •• ", -.... -_ •.
 

He undmg- ClaUIlS .•.. __ . .. . _ .. _ . fill
 

R..~t1 Estate AcqUIred lJy the t.."nitorl SbtlP!l, nmler tho Inttrnal I-{l"';~ll~le Law:; ._ Hj 

;\hllley& .l'aid to CullecLors _. . OS 

Anlounhs Pail] to CollEclor;; 'durinl{ tho Fbnd Yr':,,: .-- . 6-" 

t'lllos Ullllel' 1;:ecliou :11110, Rev".',] Stlltnt')!i 09 

AclTlll1 NnmlJer Qf ~1'f'cial·TiLx Pa\~ni

Statement of, lJy ColliJction 1Ji~trid!< ..... ,0 

St:II.I';lle"t of, bv St:\lo~ l1wl T. ITitr)l'ip~ 7·1 ('()llu~el'ie!t \'igar.StalllJl~ '. . 71) 

De.~151OIlS, 111 the T. !Iitpd Stales ~lllJ1'(!Ul\' (:mlTL .. ' .• __ 'ill 

Rehnte o~ Tax lilt .Alenhol l'~l <1 in 111/\ Arl~ 7'6 

';nited btates ". (jD~ Di"iLllln1'Y pt Wolters, IIplm:;.J; aL, C1lliwllDls'" 17 ~talJlp Tax. :oc:hel1nle.' _ __ 7'": (. I' J N') . . ..!I~!l nOlo a!Uef; leo I. AmI'S, Uniled t'tutes l\111.r!<hal, Nnj'lhel'll District 

0, In01S 7 ()l'ei~ionR in tlh~ Uoit.PI1 Stt.~I·es- Cfr~~i1 and DiStrict CU11I'tH 79 

Case.s of Zimmm-!ing and Others.. • .. .. ••. 70 

l\1e.\hcJnl1I Pl·"parl1tiOlJS __ _.• __ .. 'i~

Al'18tOl. ute.. n(Jt Taxahle 70 L"<1'l1 ',,'- Tn x Ca.'Ips. . ... -- ­ EO L.D~U~p:."'''na.'; UllO,ll COl1()CtOI:~ of Illterllitl R~Venlll':-to Pl'odIlC~ H~t)L'r18 tiD e< lSlon RelallVe to Stamps on .:\1118to1'5' Deeds .. 82