ANNUAL REPORT 

OF THE 

COMMISSIONER OF
 

INTERNAL REVENUE
 

FOR THE FISCAL YEAR ENDED JUNE 30 

1948
 

UNITED STATES
 

COVERNMENT PRINTING OFFICE
 

WASHINGTON: 1949
 

Foe' &ale: by the SUpC'ri.ntendent of Docwtlf,nh. U. S. Covclnmcnt Pr~ntinl OlTlce. Wa ..hinaton 25. D. C~
 

Price 45 cenc. (p.per co\'cr)
 
CONTENTS 

Page 

1 

TREASURY DEPARTMENT 

Document No. 3158 

Internal Revenue 

introduction 

General: 

Internal revenue collections 1 

2 Refunds and repayments 

Additional tax assessed as a direct result of enforcement efforts 

 4 

Personnel summary 4 

Improvements in organization and procedure 5 

Cost of administration 6 

Investigations by congressional committees 7 

Tax conventions signed during the fiscal year 1948 7 

Important legislation enacted affecting the Bureau of Internal 8 

Revenue 

Accounts and Collections Unit: 17 

General functions 

Collectors of internal revenue 18 

Supervisors of accounts and collections 18 

Processing Division 18 

Planning Division 19 

Disbursement Accounting Division 19 

Employment Tax Unit: 

General functions 

19 

20 

Collections 

Assessment of employment taxes 20 

Taxes under the Federal Insurance Contributions Act 20 

Claims adjusted 20 

Special refunds 21 

Offers in compromise 22 

Coordination with Social Security Administration 22 

Tax under the Federal Unemployment Tax Act 22 

Returns received and closed 23 

Claims adjusted 23 

Offers in compromise 24 

Railroad Retirement Tax Act 24 

Claims adjusted 25 

Coordination with Railroad Retirement Board 25 

Income Tax Unit: 

General functions 25 

25 Collections 

Returns and declarations filed 26 

Examination of income and excess profits tax returns upon receipt 

by the Income Tax Unit 27 

Investigation of tax returns by field offices 27 

Revenue results of investigation of income and excess profits tax 28 

returns 

Stage at which additional tax was assessed 29 

Tentative carry-back adjustments 30 

Refunds, abatements, and credits 30 

Inventory of returns on hand in the field offices 32 

Pension trust work 33 

Salary stabilization cases 33 

Excess Profits Tax Council: 

Organization of Council 34 

Size of job 

35 

Review of principles 35 

Review of taxpayer cases 37 

Docketed cases 37 

Summary of receipts and disposals 38 

na 
Iv CONTENTS 

CONTENTS V 

Miscellaneous Tax Unit: 

General functions 

Collections 

Estate Tax Division— 

General functions 

Collections 

Additional assessments 

Returns 

Claims 

Tobacco and Capital Stock Tax Division— 

General functions 

Tobacco taxes— 

Collections 

Claims 

Capital stock tax— 

Collections 

Claims 

Sales Tax Division— 

General functions 

Collections 

Assessments 

Field reports and returns 

Claims 

Credit cases 

Offers in compromise 

Miscellaneous tax field force 

Miscellaneous Division— 

General functions 

Collections 

Oleomargarine; adulterated, process or renovated butter; and 

filled cheese Firearms, under the National Firearms Act and the Federal 

Firearms Act 

Silver 

Field and special squad reports 

Miscellaneous claims 

Miscellaneous credit cases 

Alcohol Tax Unit: 

General functions 

Permissive activities— 

Plants and permittees 

Collections 

Production of distilled spirits 

Tax-paid withdrawals of distilled spirits 

Tax-free withdrawals of distilled spirits 

Materials used in production of rectified products 

Production of rectified products 

Consumption of distilled spirits 

Stocks of distilled spirits 

Specially denatured rum 

Fermented malt liquors 

Wines 

Production of ethyl alcohol 

Tax-free withdrawals of undenatured alcohol 

Stock of undenatured alcohol 

Production of denatured alcohol 

Production of vinegar 

Assessments 

Claims for drawback of distilled spirits used in nonbeverage products 

Claims for remission of taxes on distilled spirits and wines 

Claims for redemption of stamps, abatement and refund of taxes 

Export claims 

Offers in compromise under internal revenue laws 

Offers in compromise under Federal Alcohol Administration Act.. 

Laboratory activities 

Field inspections 

Page 

38 

38 

38 

38 

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39 

40 

40 

41 

41 

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41 

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52 

52 

52 

52 

52 

53 

53 

53 ' 

53 

Alcohol Tax Unit—Continued 

Permissive activities—Continued Page 

Other statistics 54 

Administrative procedure 54 

Basic permit and trade practice activities— 

Permits 55 

Labels 55 

Advertising 55 

Trade practice 55 

Interlocking directorates 56 

Enforcement activities— 

Seizures 56 

Arrests and prosecutions 56 

Applications for pardon and parole 56 

Transportation of liquor into dry territory 56 

Apparent diversion of sugar to illicit distilling in Southeastern 

States 56 

Accident investigations 57 

Firearms program 57 

Technical Staff: 

General functions 57 

Field operations 58 

Coordination of field activities 60 

Compromise, extension of time, and closing agreements 61 

Office of the Chief Counsel: 

General functions 61 

Chief Counsel's Committee 62 

Engineers and Auditors Section 62 

Alcohol Tax Division 62 

Appeals Division 63 

Civil Division 63 

Claims Division 64 

Interpretative Division 65 

Legislation and Regulations Division 65 

Penal Division 66 

Review Division 66 

Intelligence Unit 67 

Conclusion 68 

STATISTICAL TABLES 

RECEIPTS FROM INTERNAL REVENUE TAXES 

Table 

1. Receipts from specified sources of internal revenue, fiscal year ended 

June 30, 1948, by collection districts, States, and Territories 

2. Comparative internal revenue collections, fiscal years 1947 and 1948, 

by collection districts, States, and Territories 

3. Summary of internal revenue collections, year ended June 30, 1948, 

by States and Territories 

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

ended June 30, 1948, by sources 

5. Summary of internal revenue collections, years ended June 30, 1947 

and 1948, by sources 

6. Summary of internal revenue receipts by principal sources, fiscal years 

1916 through 1948 

7. Total internal revenue collections, years ended June 30, 1863 to 1948_ _ 

8. Internal revenue tax on manufactured products from Puerto Rico, 

fiscal years 1947 and 1948, by objects of taxation 

INCOME TAX AUDIT 

9. Additional income and profits tax assessments made by the Income Tax 

Unit during the fiscal year 1948, by tax years 127 

10. Tax items appealed to the Tax Court, fiscal year ended June 30, 1948_ _ 132 

TOBACCO, CIGARS, CIGARETTES, ETC. 

11. Manufactured tobacco• Number of factories operated, leaf tobacco 

and other materials used, calendar year 1947, by collection districts_ 133 

70 

112 

116 

118 

123 

125 

126 

126 
Table 

36. Production, importation, and withdrawals of playing cards, by months, 

year ended June 30, 1948 

ALCOHOL, DISTILLED SPIRITS, BEER, AND WINE 

37. Plants and permittees qualified to engage in the production, distribution, or use of alcohol and alcoholic liquors as of June 30, 1948 

38. Basic permits under the Federal Alcohol Administration Act, fiscal 

year 1948 

39. Materials: Used at industrial alcohol plants in production of undenatured ethyl alcohol, by kinds and by months, fiscal year 1948_ _ 

40. Materials: Used at industrial alcohol plants in production of undenatured ethyl alcohol, by kinds and by States, fiscal year 1948 

41. Materials: Used at industrial alcohol plants in the production of 

undenatured ethyl alcohol, by kinds, and quantities of undenatured 

ethyl alcohol produced therefrom, fiscal year 1948 

42. Summary: Production, withdrawals, and stocks of undenatured ethyl 

alcohol, by months, fiscal year 1948 

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

30, of undenatured ethyl alcohol, and premises operated, by States, 

fiscal year 1948 

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

30, of undenatured ethyl alcohol, and premises operated, fiscal years 

1934 to 1948, inclusive 

45. Summary: Importations, withdrawals, and stocks at industrial alcohol 

bonded warehouses, of imported undenatured ethyl alcohol, by 

months, fiscal year 1948 

46. Summary: Importations, withdrawals, losses, and stocks at industrial 

alcohol bonded warehouses, of imported undenatured ethyl alcohol, 

by States fiscal year 1948 

47. Summary: Importations, withdrawals, losses, and stocks at industrial 

alcohol bonded warehouses, of imported undenatured ethyl alcohol, 

fiscal years 1943 to 1948, inclusive 

48. Production: Ethyl alcohol used for denaturation and completely and 

specially denatured alcohol produced, by months, fiscal year 1948_ _ 

49. Withdrawals: Completely denatured alcohol, by formulas and by 

months, fiscal year 1948 

50. Withdrawals: Specially denatured alcohol, by formulas, fiscal year 

1948 

51. Withdrawals: Specially denatured alcohol, by leading formulas and by 

months, fiscal year 1948 

52. Summary: Ethyl alcohol used for denaturation, and production, withdrawals, stocks on hand June 30, and losses of denatured alcohol, 

and denaturing plants operated, by States, fiscal year 1948 

53. Operations in specially denatured alcohol: By bonded dealers, by 

States, fiscal year 1948 

54. Operations in specially denatured alcohol: By manufacturers, by 

States, fiscal year 1948 

55. Summary: Ethyl alcohol used for denaturation, and production, withdrawals, and stocks on hand June 30, of denatured alcohol, and 

premises operated, fiscal years 1934 to 1948, inclusive 

56. Materials: Used at registered distilleries in production of distilled 

spirits, by kinds and by months, fiscal year 1948 

57. Materials: Used at registered distilleries in production of distilled 

spirits, by kinds and by States, fiscal year 1948 

58. Materials: Used at fruit distilleries in production of brandy and 

spirits, by kinds and by months, fiscal year 1948 

59. Materials: Used at fruit distilleries in production of brandy and 

spirits, by kinds and by States, fiscal year 1948 

60. Production: Distilled spirits, by kinds and by months, fiscal year 1948_ 

61. Production: Distilled spirits, by kinds and by States, fiscal year 1948 

62. Production: Brandy and spirits by fruit distilleries, by kinds and by 

months, fiscal year 1948 

63. Production: Brandy and spirits by fruit distilleries, by kinds and by 

States, fiscal year 1948 

CONTENTS VII 

Page 

163 

164 

164 

165 

166 

168 

168 

169 

171 

172 

173 

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176 

176 

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VI CONTENTS 

Page 

Table 

12. Tobacco and snuff manufactured and removed, calendar year 1947, by 134 

collection districts 13. Cigars: Number of factories operated, quantity of tobacco used, 

number of cigars manufactured, and removed without payment of 

tax, calendar year 1947, by collection districts 136 

14. Cigars weighing more than 3 pounds per thousand: Number removed 

tax-paid, by classes, calendar year 1947, by collection districts 138 

15. Cigars weighing more than 3 pounds per thousand: Manufactured and 

removed tax-paid for domestic consumption from customs bonded 

manufacturing warehouses, class 6, by classes, calendar year 1947 140 

16. Cigarettes weighing not more than 3 pounds per thousand: Number of 

factories operated, quantity of tobacco used, number of cigarettes 

manufactured and removed, calendar year 1947, by collection 141 

districts 17. Cigarettes weighing more than 3 pounds per thousand: Quantity of 

tobacco used, number of cigarettes manufactured and removed, 

calendar year 1947, by collection districts 143 

18. Leaf tobacco used in manufacturing cigars, cigarettes, and tobacco 

and snuff, also quantities of such articles manufactured, calendar 143 

years 1943 to 1947 

19. Summary of operations of manufacturers of tobacco and cigars, 

calendar year 1947. Number of tobacco manufacturers, aggregate 

quantity of each kind, and total of all kinds of tobacco produced, 

classified as to output and percentage of total production, calendar 144 

years 1946 and 1947 20. Exportation in bond of manufactured tobacco, snuff, cigars, and 

cigarettes, etc., year ended June 30, 1948, by collection districts 146 

21. Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes 

from bonded internal revenue tobacco export warehouses, for 

export, year ended June 30, 1948 147 

22. Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes 

from factory in bond, for shipment or delivery as sea stores, year 147 

ended June 30, 1948 

23. Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes 

from tobacco sea stores warehouses, for shipment or delivery as sea 

stores or export, year ended June 30, 1948 147 

24. Domestic and imported cigarette papers and tubes withdrawn tax-free 

and tax-paid, fiscal years 1947 and 1948 

 147 

25. Tobacco products withdrawn for consumption, computed from collec- 148 tions from the sales of stamps, fiscal year 1948 

26. Dealers in leaf tobacco in business, leaf tobacco exported and received 

from farmers, calendar year 1947, by collection districts 149 

27. Quasi tobacco manufacturers classified: Number of factories operated 

and tobacco material handled, calendar year 1947 151 

OCCUPATIONS SUBJECT TO SPECIAL TAXES 

28. Number of each class of special-tax payers purchasing special-tax 

stamps covering the fiscal year 1948, or portion thereof, under the 

various annual rates, by collection districts and States 152 

OLEOMARGARINE, RENOVATED BUTTER, ETC. 

29. Production and withdrawals of colored oleomargarine, year ended 

June 30, 1948, by collection districts 

30. Production and withdrawals of uncolored oleomargarine, year ended 

June 30, 1948, by collection districts 

31. Production and withdrawals of oleomargarine (colored and uncolored), 

year ended June 30, 1948, by months 

32. Summary of production and withdrawals of oleomargarine (colored 

and uncolored), years ended June 30, 1939 to 1948 

33. Materials used in the manufacture of oleomargarine (colored and 

uncolored), year ended June 30, 1948 

34. Production and withdrawals of renovated butter, year ended June 30, 

1948, by collection districts 

35. Summary of production and tax-paid withdrawals of renovated butter, 

years ended June ct 30, 1939 to 1948 

161 

161 

162 

162 

163 

163 

163 
VIII CONTENTS 

Per 

Table 64. Withdrawals: Distilled spirits, total tax-paid, by kinds and by months, 186 

fiscal year 1948 65. Withdrawals: Distilled spirits, total tax-paid, by kinds and by States, 187 

fiscal year 1948 66. Withdrawals: Bottled-in-bond distilled spirits, tax-paid, by kinds and 

by months, fiscal year 1948 

 188 

67. Withdrawals: Bottled-in-bond distilled spirits, tax-paid, by kinds and 188 

by States, fiscal year 1948 

68. Withdrawals: Distilled spirits, total tax-free, by kinds and by months, 189 

fiscal year 1948 69. Withdrawals: Distilled spirits, total tax-free, by kinds and by States, 190 

fiscal year 1948 

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

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

other causes, by kinds, fiscal year 1948 191 

71. Stocks: Distilled spirits in internal revenue bonded warehouses, by 

kinds and by months, fiscal year 1948 191 

72. Stocks: Distilled spirits in internal revenue bonded warehouses, by 

kinds and by States, June 30, 1948 

 192 

73. Stocks: Distilled spirits in internal revenue bonded warehouses, by 

kinds, and by years and seasons of production, June 30, 1948 192 

74. Summary: Production, withdrawals, and stocks of distilled spirits, by 193 

months, fiscal year 1948 

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

distilled spirits, and premises operated, fiscal year 1948 193 

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

30, of whisky and of total distilled spirits, and premises operated, 

fiscal years 1934 to 1948, inclusive 

 194 

77. Materials: Used in production of rectified spirits and wines, by kinds 

and by months, fiscal year 1948 

 195 

78. Materials: Used in production of rectified spirits and wines, by kinds 

and by States, fiscal year 1948 

 196 

79. Production: Rectified spirits and wines, by kinds and by months, fiscal 196 

year 1948 80. Production: Rectified spirits and wines, by kinds and by States, and 

premises operated, fiscal year 1948 

197 

81. Summa: Materials used for rectification and production of rectified 

spirits and wines, and premises operated, fiscal years 1936 to 1948, 

inclusive 

197 

82. Bottling: Distilled spirits (rectified and unrectified) bottled for con- 198 

sumption, fiscal year 1948 83. Summary: Distilled spirits (rectified and unrectified) bottled for con- 198 sumption, fiscal years 1941 to 1948, inclusive 

84. Summary: Rum used for denaturation, and production, withdrawals, 

and stocks of specially denatured rum at distillery denaturing 

bonded warehouses, by months, fiscal year 1948 199 

85. Summary: Rum used for denaturation, and production, withdrawals, 

and stocks on hand June 30, of specially denatured rum at distillery denaturing bonded warehouses, by States, fiscal year 1948_ 199 

86. Operations in specially denatured rum: By manufacturers, by States, 

fiscal year 1948 87. Materials: Used in production of fermented malt liquors and cereal 

beverages, by kinds and by months, fiscal year 1948 200 

88. Materials: Used in production of fermented malt liquors and cereal 

beverages, by kinds and by States, fiscal year 1948 201 

89. Summary: Production, withdrawals, losses, and stocks of fermented 

malt liquors, by months, fiscal year 1948 

 203 

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

30, of fermented malt

wit liquors, and breweries operated, by States, 

fiscal year 1948 91. Summary: Production, withdrawals, losses, and stocks on hand June 

30, of fermented malt liquors, and breweries operated, fiscal years 

1934 to 1948, inclusive 92. Summary: Production, withdrawals, and stocks of cereal beverages, 

by months, fiscal year 1948 

CONTENTS IX 

Table 

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

cereal beverages, and plants operated, by States, fiscal year 1948_ 

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

fiscal year 1948 

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

fiscal year 1948 

96. Production: Still wines produced and treatment of wines after fermentation, by months, fiscal year 1948 

97. Production: Still wines produced and treatment of wines after fermentation, by States, fiscal year 1948 

98. Withdrawals: Still wines, by months, fiscal year 1948 

99. Withdrawals: Still wines, by States, fiscal year 1948 

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

by months, fiscal year 1948 

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

30, of still wines, and premises operated, by States, fiscal year 1948_ 

102. Summary: Production, withdrawals, losses, and stocks of sparkling 

wines, by months, fiscal year 1948 

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

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

fiscal year 1948 

104. Summary: Production, withdrawals, losses, and stocks of vermouth, 

by months, fiscal year 1948 

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

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

year 1948 

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

June 30, of still and sparkling wines, and premises operated, fiscal 

years 1934 to 1948, inclusive 

107. Summary: Materials used for the production of ethyl alcohol, distilled spirits, fermented malt liquors, and vinegar, by kinds, fiscal 

year 1948 

108. Summary: Materials used at vinegar plants, and production and 

stocks of vinegar, by months, fiscal year 1948 

109. Summary: Materials used at vinegar plants, production and stocks of 

vinegar, and premises operated, fiscal years 1943 to 1948, inclusive_ 

110. Claims for redemption of stamps, remission, refund, and abatement of 

taxes, fiscal year 1948 

111. Claims for drawback, fiscal year 1948 

112. Label activity under Federal Alcohol Administration Act, fiscal year 

1948 

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

months, fiscal year 1948 

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

States, fiscal year 1948 

TECHNICAL STAFF 

115. Analysis of the work of the Technical Staff during fiscal year 1948-

Income, profits, estate, and gift tax cases 

116. Summary: Income, profits, estate, and gift tax appeals docketed, 

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

Court (formerly Board of Tax Appeals), fiscal years 1940 to 1948, 

inclusive 

117. Analysis of work on compromise, extension of time, and final closing 

agreement cases, fiscal year 1948 

OFFICE OF THE CHIEF COUNSEL 

APPEALS DIVISION 

118. Cases appealed from Tax Court decisions to appellate courts, fiscal 

year 1948 

119. Number, and amounts, of cases shown in table 118 for the fiscal year 

1948, by class of tax and amounts involved 

120. Circuit and Supreme Court cases pending June 30, 1948 

121. Status of cases pending before The Tax Court of the United States, 

June 30, 1948 

200 

204 

205 

205 

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226 

226 

226 
CONTENTS 

Table 

122. Progress of cases in appellate courts on appeals from decisions of The 

Tax Court of the United States for the fiscal year ended June 30, 

1948 

123. Disposition of Supreme Court, Circuit Court, and Tax Court cases 

closed during the fiscal year 1948 

124. Disposition of cases closed by The Tax Court of the United States 

during the fiscal year 1948 

125. Number, and amounts, of cases pending in field divisions, by class 

of tax and amounts involved 

126. Disposition of cases by The Tax Court of the United States during 

the fiscal year 1948 

CIVIL DIVISION 

127. Cases received and disposed of during the fiscal year 1948 228 

128. Results obtained in cases closed during the fiscal year 1948 228 

129. Results obtained in lien cases closed during the fiscal year 1948 229 

130. Civil cases pending at the beginning and end of the fiscal year 1948 229 

131. Number of Civil Division cases tried by the Department of Justice and 

number decided by the courts during the fiscal year 1948 229 

CLAIMS DIVISION 

132. Processing tax cases appealed to the United States Processing Tax 

Board of Review and 'fhe Tax Court of the United States, including 

those appealed to appellate courts, fiscal years 1939 to 1948, 

inclusive 229 

133. Number, and amounts, of cases shown in table 132 for fiscal year 1948 

only, by class of tax and amounts involved 230 

134. Status of processing tax cases pending before The Tax Court of the 

United States, including those appealed to appellate courts, 

June 30, 1948 230 

135. Results obtained in processing tax cases closed before The Tax Court 

of the United States, including those appealed to appellate courts, 

fiscal year 1948 230 

136. Civil cases received and disposed of by Processing Tax Section, 

Claims Division, and number decided by courts, fiscal year 1948 _ 230 

137. Civil cases received and disposed of by Processing Tax Section, 

Claims Division, during the fiscal year 1948, by number of cases 

and amounts involved 

138. Cases received and disposed of by Reorganization Section, Claims 

Division, during fiscal year 1948 

139. Results obtained in cases closed in Reorganization Section, Claims 

Division, during fiscal year 1948 

140. Liability involved in cases of Reorganization Section, Claims Division, 

pending June 30, 1948 

141. Cases received and disposed of by Bankruptcy and Receivership 

Section, Claims Division, during the fiscal year 1948 

142. Cases received and disposed of by Compromise Section, Claims 

Division, during fiscal year 1948 

143. Liability involved in cases of Compromise Section, Claims Division, 

pending June 30, 1948 

144. Results obtained in cases closed in Compromise Section, Claims 

Division, fiscal year 1948 

MISCELLANEOUS STATISTICS 

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

recovered in civil suits, fines and penalties imposed in criminal 

actions, and costs, as reported by clerks of United States courts 

(Form 158), year ended June 30, 1948 233 

146. Expenses of the Internal Revenue Service, fiscal year ended June 30, 

1948 

147. Summary of internal revenue stamps issued to collectors of internal 

revenue and the Postmaster General during the fiscal years 1947 

and 1948 

148. Cost of printing and binding for. Internal Revenue Service, fiscal 

years 1947 and 1948 

ANNUAL REPORT 

OF THE 

COMMISSIONER OF INTERNAL REVENUE 

TREASURY DEPARTMENT, 

OFFICE OF COMMISSIONER OF INTERNAL REVENUE, 

Washington, D. C., January 12, 1949. 

The honorable the SECRETARY OF THE TREASURY. 

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

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

30, 1948: 

GENERAL 

The Bureau of Internal Revenue is responsible for the assessment 

and collection of all taxes imposed by any law providing internal 

revenue. It also has responsibilities under statutes which, while 

not imposing taxes, have some relation to internal revenue. These 

include the Federal Alcohol Administration Act (49 Stat., 977), as 

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

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

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

961-971). 

INTERNAL REVENUE COLLECTIONS 

The following table shows the collections by general sources of 

revenue for 1948 as compared with 1947: 

Summary of internal revenue collections, fiscal years 1947 and 1948 

General source 

Fiscal year Increase or decrease (—) 

1947 1998 Amount Percent 

Income and profits taxes: 

Individual: 

Withheld by employers $9, 892, 782, 260 11,533,576,972 31,691,299, 712 17.2 

Other 9,591,015,016 9,464,203, 727 —36,811,289 

Total individual income taxes 19, 343, W7,276 20, 997, 780,899 1,654, 483, 423 & 

Corporation: 

Income taxes 6, 055,095, 929 9,851,499,537 3,796,403,698 82.7 

Excess profits taxes: 

Declared value I 55,184, 793 17,843,249 —37, 541, 544 —68.0 

Revenue Act of 1940, as amended 2 3,566, 177,958 305, 251,476 —3,260, 926, 489 —91.4 

Army and Navy contracts 15, 572 15, 572 

Total corporation income and 

profits taxes 

9, 676, 458, 680 10, 174,909,834 997,951, 154 5.1 

Total income and profits taxes. 829,019, 755, 956 31, 172, 190,533 2, 152,434,577 7.4 

I Repealed for tax years ending after June 30, 1996. 

s Repealed for tax years beginning after December 31, 1945. 

Unjust emichment tax collections during 1948 are Included with repealed taxes; 1997 data revised accordingly. 

Page 

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227 

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228 

231 

231 

231 

231 

232 

232 

232 

232 

234 

240 

240 I 
2 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Summary of internal revenue collections, fiscal years 1947 and 1948-Continued 

General source 

Fiscal year Increase or decrease (-) 

1947 1948 Amount Percent 

Employment taxes: 

Old-age insurance (Federal Insurance 

Contributions Act) 

Unemployment insurance (Federal Unemployment Tax Act) 

Carriers taxes-old-age benefits (Railroad Retirement Tax Act) 

Total employment taxes 

Miscellaneous internal revenue: 

Capital stock tax 1 

Estate tax 

(lift tax 

Alcohol taxes: 

Distilled spirits (imported, excise) 

Distilled spirits (domestic, excise)__._ 

Distilled spirits rectification tax 

Wines 

Floor taxes, wines and liquors 

Bottle or container stamps 

Permeated malt liquors 

Special or occupational taxes 

Total alcohol taxes 

Tobacco taxes 

Stamp taxes 

Manufacturers excise taxes 

Retailers' excise taxes 

Other taxes (communications, transportation, admissions, oleomargarine, etc., 

and repealed taxes not listed above)_. 

Total miscellaneous internal revenue. 

Grand total 

$1, 458, 933, 925 

185, 875, 787 

379, 555, 104 

$1, 612, 720, 919 

208, 508, 300 

560, 113, 134 

$153, 788, 994 

22, 632, 513 

180, 558, 030 

10. 5 

12.2 

47. 6 

2,029,364,816 2, 381, 342,353 356, 977, 537 17.6 

$1, 597, 470 

708, 793,812 

70,997,262 

$1, 722, 833 

822, 380,121 

76, 965, 322 

$125, 363 

113, 586, 309 

6,468,060 

7.8 

16. 0 

9. 2 

121, 561, 513 

1, 663, 807, 922 

43, 484,605 

157,196,488 

152,575 

14,036, 639 

661,917,516 

13, 105, 145 

109, 965, 295 

1, 326, 267, 594 

34,983, 322 

60, 961, 836 

42,657 

12,489, 967 

697,097, 258 

13, 519, 426 

-11, 596, 218 

-237, 540,328 

-8, 501,283 

3, 769, 348 

-110,018 

-1, 547,167 

35, 679, 742 

414, 281 

-9.5 

-15. 2 

-19.6 

6.6 

-72.1 

-11.0 

5.4 

3. 2 

42, 474, 762,398 

1,237, 768,302 

79,977,968 

1,425, 259, 662 

514, 226, 647 

'1, 551,381, 449 

2, 259, 328, 754 

1, 300, 280,153 

79,465, 936 

1,649, 234, 053 

469,922, 738 

1, 655, 711, 990 

-219, 435,644 

62, 511,861 

-512,033 

223, 974, 390 

-49, 303,908 

104,330,051 

-8.9 

5.1 

-0.6 

15.7 

-8.6 

6.7 

8,064, 264, 970. 8, 311, 009, 410 246,744,446 3.0 

39,108, 385, 742 41, 864,542,295 2, 756,156,554 7. 0 

4 Repealed for tax years ending after June 30, 1945. 

Revised. 

REFUNDS AND REPAYMENTS 

During the year refunds of tax collections, together with interest, 

in total amount of $2,297,542,291, were made from the appropriation 

"Refunding internal revenue collections, 1948 and prior years." 

Following is a summary of the refunds, showing the number of 

claims, the amounts of refunds and repayments allowed (including 

drawbacks and stamp redemptions), and the amounts of interest 

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

fiscal year 1948 as compared with the fiscal year 1947: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 3 

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

including interest, during the fiscal years 1947 and 1948 

Class of tax 

Number of claims Amount refunded or 

repaid 

Interest allowed (Ineluded in amount 

refunded) 

1947 1948 1947 1948 1947 1948 

Refunds of internal revenue collections: 

Income and profits taxes: 

Individual 33,231,882 31,862,485 $1,712,345,040 $1,703,802,201 $18,304, 003 $22,037, 370 

Corporation 70,422 76,012 1,090,581, 538 528,953,206 28,337, 999 32,150, 702 

Total income and profits taxes 33, 311,304 31,938.497 2,802,926, 578 2,232, 755,407 46, 642,902 54,188,072 

Employment taxes: 

Old-age insurance (Federal Insurance Contributions Act) 175, 732 198, 846 5,316,147 5,073,015 370, 483 237, 967 

Unemployment insurance 

(Federal Unemployment Tax Act) 13, 966 11,604 3,460,464 2, 511, 236 255,376 98,008 

Carriers taxes-old-age 

benefits (Railroad Re- 

... 

tirement Tax Act) 148 305 40,959 30,685 5, 900 4,722 

T ot al employment 

taxes 189,846 210, 755 8,826, 970 7,614,936 631,759 390,695 

Miscellaneous internal revenue: 

Capital stock tax 408 136 353,324 128,040 65,675 26, 119 

Estate tax 1,968 1, 910 9,062, 558 10,014,297 1, 045, 814 1, 568,292 

Gift tax 289 327 615,462 628,930 73,871 91,676 

Alcohol taxes 13,668 12,915 42,387,446 38,230,397 25,595 27,503 

Tobacco taxes 25 27 5,375 1, 394 29 30 

Manufacturers' and retailers' excise taxes 1,015 1, 148 1,033, 130 1,350,111 125, 312 169. 888 

Other taxes 4,746 5,408 5,300,567 2,938, 769 66, 978 75.677 

Total miscellaneous internalrevenue 22,204 21,871 58,757, 862 53,291,888 1,403,274 1,953,985 

Processing and related taxes_ 11 21 2,114, 854 82,108 900, 935 32,183 

Total refunds of internal 

revenue et:Inactions 33, 523,369 32,171, 119 2,872,625,854 2,293,744,339 99,578, 870 56, 519,935 

Repayments (not refunds of taxes 

erroneously collected): 

Redemption of stamps: 

Alcohol tax 2,318 2,933 305,179 471,826 664 17 

Miscellaneous taxes: 

Narcotics 92 58 663 1.116 14 

Silver 4 3 689 3,453 47 99 

Tobacco 2,249 2,070 6,453,685 2,950, 892 

Other miscellaneous 

stamps. 4,235 3,215 380,163 367,918 26,109 15,873 

Total miscellaneous 

stamps 6,580 5,346 6,835,200 3,323,379 26,170 15,972 

Total stamp redemptions 8,898 8,279 7, 140, 379 3,795,205 26,834 15,989 

Drawbacks: 

Alcohol 1,268 5 2,793,742 1,756 

Tobacco 22 2 175,919 991 

Total drawbacks 1,290 7 2, 969, 661 2, 747 

Total refunds and repayments of internal 

revenue 33, 533, 553 32,179,430 2, 882, 735, 904 2, 297, 542,291 49,605, 704 56,530,929 

Nona-There was also refunded during the fiscal yea 1948 the amount of $45,719 with no interest, from 

Puerto Rico trust fund collections, covering 204 claims. 

The figures in this table will no agree with those in later sections of this report for the reason that the 

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

actual payments made. 
Fiscal year 

General class of tax 

Increase or 

decrease (-) 

1947 1948 Amount Percent 

Income and profits taxes 1,742,389 

Employment taxes 26,809 

Alcohol taxes 2,535 

Other taxes 156 877 

Total 1,928,610 

1, 686, 841 

25,415 

1, 633 

183,126 

-55, 548 

-1, 394 

-902 

26, 249 

-5. 2 

-35.6 

16.7 

1,897,015 -31, 595 -1.6 

4 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

ADDITIONAL TAX ASSESSED AS A DIRECT RESULT OF ENFORCEMENT EFFORTS 

During the fiscal year ended June 30, 1948, additional assessments 

against all classes of taxpayers aggregated $1,897,015,000. This represents a decrease of $31,595,000, or 1.6 percent, as compared with 

$1,928,610,000 additional assessments made during the preceding fiscal 

year. Of the 1948 total of additional assessments, $1,686,841,000, 

or 88.9 percent, represents additional income and profits taxes. 

This amount is 3.2 percent less than the $1,742,389,000 additional 

assessments of income and profits taxes made during the 1947 fiscal 

year. A comparison of the additional assessments made during the 

fiscal year ended June 30, 1948, with that of the fiscal year ended 

June 30, 1947, for the four general classes of tax is shown below: 

Additional assessments, fiscal years 1947 and 1948 

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

(Money agures in thousands of dollars! 

The strengthening of enforcement operations continued to be a 

major objective of the Bureau. Efforts in this direction were hampered by personnel reductions, however, and the enforcement revenue 

for the year failed to show the sharp increases which had marked the 

years 1946 and 1947. During the fiscal year deputy collectors of internal revenue collected 

$280,183,603 from taxpayers against whom distraint warrants had 

been issued. This amount, collected through the direct efforts of the 

collectors' field forces is not included in the additional assessments 

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

PERSONNEL SUMMARY 

During the fiscal year ended June 30, 1948, there were in the field 

and departmental service of the Bureau 12,764 appointments and 

13,451 separations. The number of separations includes a substantial 

number of trained enforcement officers who were dismissed at the 

beginning of the year as the result of a reduction in the funds appropriated to cover administrative expenditures. Also included in the 

number of separations are 3 employees who were granted military 

furloughs, 303 retirements, of which 89 were on account of disability, 

and 65 employees separated for disciplinary reasons. The distribution of personnel in the field and departmental service of the Bureau 

at the close of the fiscal year 1947, and the distribution at the close of 

the fiscal year 1948, are compared in the following table: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 5 

Summary of personnel, Bureau of Internal Revenue, June 30, 1947, as compared 

with June 30, 1948 

Branch of service 

Number on payroll 

as of- Increase 

or deJune 30, 

1947 

June 30, 

1948 

crease (-) 

Departmental service 

Field service: 

Offices of collectors of internal revenue 

Supervisors of accounts and collections 

Internal revenue agents' forces: 

Income, profits, estate, and gift taxes 

Miscellaneous and sales taxes 

Alcohol Tax Unit: 

Offices of district supervisors 

Field inspection force 

Intelligence Unit 

Technical Staff 

Excess Profits Tax Council 

Office of the Chief Counsel 

Salary Stabilisation Unit 

Processing Division 

Total field service 

Grand total 

4, 771 4,062 -109 

30, 891 

77 

9, 616 

86 

4, 773 

1,361 

632 

71 

356 

278 

15 

30, 692 

71 

8,380 

4,054 

14 

1, 286 

528 84 

370 

1,904 

-199 

-6 

-1,218 -6 

-719 

1 

-65 

-4 

14 

-15 

1, 626 

48,059 47, 431 -578 

52,830 52,143 -687 

At the beginning of the year, the number of Bureau employees holding war-service or interim appointments totaled 23,638, or nearly 44 

percent of the entire personnel. Examinations conducted by the 

Civil Service Commission and by examining boards operating in 

Bureau field offices, under supervision of the Civil Service Commission, provided opportunities for many employees to qualify for permanent status. As a result, 11,299 employees were converted to 

permanent status during the year. The number of employees holding 

war-service or interim appointments was further reduced by separations and at the close of the year, totaled 7,298, or about 14 percent 

of the entire personnel. 

IMPROVEMENTS IN ORGANIZATION AND PROCEDURES 

A considerable number of important organizational and procedural 

improvements were initiated in the Bureau during the year. Most of 

these improvements were brought about by the efforts of Bureau 

officers as a result of a continuing policy of increasing efficiency. A 

critical analysis of the Bureau's organization, made by key officials 

of the field service in October 1946, resulted in recommendations for 

more than 100 improvements, nearly all of which have now been 

placed in effect. Other improvements represent the results of suggestions and criticisms which issued from the investigations described 

on. page 7. Examples of the improvements adopted are as follows: 

Expansion of Management Staff.-To provide more adequate tools 

for handling the complicated and highly technical administrative 

problems of the Bureau, steps were taken to expand the Commissioner's Management Staff. The objectives of the Management 

Staff include (1) the systematic review of the Internal Revenue Code 

and the development of revisions or new provisions to increase the 

effectiveness of the Bureau in its tax collection responsibilities; (2) 
7 

6 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

development of working plans for a more effective audit program; (3) 

development of studies designed to determine desirable shifts in 

work-load from Washington to the field offices; and (4) analysis of 

operating standards in the various offices of the Bureau for consideration by the Commissioner and the executive heads of such offices. 

Mechanized handling of income tax returns.—The use of punch-card 

tabulating equipment in the computation of income tax liability on 

Form W-2 returns and in certain accounting operations involved in 

the processing of tax returns was tested in the office of the collector of 

internal revenue at Cleveland, Ohio. The results obtained in this 

experiment have proven favorable and plans are being made for 

extending the use of such equipment to other operations in the Cleveland office and to the processing of returns in other collection districts. 

Work simpl^ fication program.—A work simplification program was 

inaugurated as a means of searching out and eliminating nonessential 

activities. The program involves the training of field and departmental supervisors to analyze the flow of work and to develop more 

economical methods and procedures. Coupled with the work 

simplification program is a "cash awards for suggestions" program 

designed to elicit suggestions from both supervisory and nonsupervisory employees. Although these programs have been in operation 

for a comparatively short time, they have already resulted in the 

adoption of numerous procedural improvements with substantial 

savings in time and materials. 

Consolidation of collectors' wage and excise tax activities.—As the 

result of a study of collectors' office operations .the Miscellaneous and 

Employment Tax Divisions and the Withholding Tax Subdivision in 

each collector's office were combined to form a Wage and Excise Tax 

Division. This consolidation permitted the combination of various 

forms and records maintained with respect to these classes of taxes. 

Duplicate returns to be eliminated.—Procedure has been prescribed 

and instructions issued in connection with the treatment to be accorded certain miscellaneous sales and excise tax returns which eliminate the requirement that the original copies of these returns be 

forwarded to the Bureau with the assessment list. This, in turn, will 

make it unnecessary to secure from the taxpayer a duplicate copy of 

the return for use in the collector's office. 

Other economies.—Noteworthy economies have also been achieved 

in a number of other activities. These include (1) the microfilming 

of records to reduce the space and equipment required for their storage; (2) use of preassembled secondary forms in preparing collectors' 

office records; and (3) the photo-copying of tax returns, letters, 

investigators' reports, etc., as a means of reducing typirT work-loads. 

Many of the forms employed in collecting and accounting processes 

have been revised or readapted to meet current requirements more 

adequately and efficiently and to effect savings of time in their 

preparation and use. 

COSTUMADMINIBTRATION 

The amount of $188,000,000 was appropriated for the fiscal year 

1948 for salaries and expenses in connection with the assessment and 

collection of internal revenue taxes and the administration of internal 

revenue laws. The expenditures and obligations against the Bureau 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

appropriation were $183,731,060, leaving an unexpended balance of 

$4,268,940. The expenditures do not include the amounts expended 

for refunding taxes illegally or erroneously collected and for the 

redemption of stamps. The cost of collecting $41,864,536,000 during 

the year was $0.44 per $100, compared with $0.52 per $100 for 1947. 

Data on annual cost of administration, although of interest and 

value for certain purposes, cannot be relied upon either as a guide to 

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

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

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

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

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

more numerous the levies that are inherently economical to collect 

the lower will be the average cost ratio. Another factor is the prevailing level of salaries paid to Bureau personnel. A third factor is the 

volume of essential services performed for taxpayers, such as computation of tax liability, and the volume of investigative activity required with respect to refund claims, both of which have expanded 

markedly during recent years. 

INVESTIGATIONS BY CONGRESSIONAL COMMITTEES 

Early in the fiscal year 1948, the Joint Committee on Internal 

Revenue Taxation made a study of the enforcement of the internal 

revenue laws with a view to ascertaining the number of deputy 

collectors, revenue agents, and other personnel, who should be employed by the Bureau of Internal Revenue in order to insure the maxium net return from taxes imposed by such laws. This investigati

m

on was authorized in the Treasury and Post Office Departments 

Appropriation Act for 1948. 

A complete investigation into the affairs of the Bureau was also 

made in the early part of the year by the Appropriations Committee 

of the House of Representatives, under authority of section 202(b) of 

the Legislative Reorganization Act of 1946. 

The investigators submitted reports to the respective Committees 

setting forth their findings and recommendations. The latter items 

cover many phases of the Bureau's operations and include suggestions 

for strengthening the central administrative organization and for 

increasing the overall enforcement activities. Comments on the 

proposals were furnished by Treasury officials indicating the areas 

where specific changes are feasible and the points on which further 

study is believed necessary. The reports were considered in connection 

with the appropriation of funds for 1949 and the Bureau's appropriation was increased by $5,584,000 for the purpose of strengthening 

enforcement operations. 

TAX CONVENTIONS SIGNED DURING THE FISCAL YEAR 1948 

During the fiscal year 1948, no tax conventions were promulgated. 

However, conventions with New Zealand, the Netherlands, and Denmark were drafted and signed, and a protocol with France was signed 

which modifies a convention already under consideration. A brief 

811598-49-2 
8 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 9 

summary of the action taken in each of these matters is set forth 

below: 

A convention between the United States and New Zealand for the 

avoidance of double taxation and the prevention of fiscal evasion 

with respect to taxes on income was signed at Washington on March 

16, 1948. 

A convention between the United States and the Netherlands for 

the avoidance of double taxation and the prevention of fiscal evasion 

with respect to taxes on income and certain other taxes was signed 

at Washington on April 29, 1948, and was approved, with certain 

reservations, by the United States Senate on June 17, 1948. 

A convention between the United States and Denmark for the 

avoidance of double taxation and the prevention of fiscal evasion with 

respect to taxes on income was signed at Washington on May 6, 1948, 

and was approved by the United States Senate on June 17, 1948, with 

one reservation. 

A protocol between the United States and France for the purpose 

of modifying in certain respects the convention of October 18, 1946, 

between the two countries, relating to double taxation, was signed 

at Washington on May 17, 1948. The protocol also modifies and 

supplements the convention of July 25, 1939, between the two countries relating to income taxation. The protocol was negotiated with 

France as a result of proposals made in the course of hearings on the 

convention of October 18, 1946, which was approved by the United 

States Senate on June 2, 1948. 

IMPORTANT LEGISLATION ENACTED DURING THE FISCAL YEAR 1948 AFFECTING 

THE BUREAU OF INTERNAL REVENUE 

EIGHTIETH CONGRESS, FIRST SESSION 

Title I of Public Law 147 (Treasury Department Appropriation 

Act, 1948), approved July 1, 1947, authorizes and directs the Joint 

Committee on Internal Revenue Taxation to make a study of the 

enforcement of the internal revenue laws with a view to ascertaining 

the number of employees required by the Bureau of Internal Revenue 

to insure the maximum net tax return to the United States, and to 

report the results of such study to Congress on or before January 3, 1948. 

Section 11(b) of Public Law 162, approved July 7, 1947, authorizes 

the Commission on Organization of the Executive Branch of the Government (established by such Act) to secure directly from any executive department, bureau, etc., information, suggestions, estimates, and 

statistics for the purposes of the Act, and authorizes and directs each 

such department, bureau, etc., to furnish such information, etc., 

directly to the Commission, on request of the Chairman or Vice 

Chairman. 

Public Law 185, approved July 14, 1947, amends section 3179(b) 

of the Internal Revenue Code so as to provide for the allowance of 

drawback upon the exportation of tax-paid distilled spirits or wines 

of domestic manufacture or production "contained in any cask or 

package or in bottles packed in cases or other containers" if such distilled spirits and wines have been "packaged or bottled especially for 

export.' Prior to this amendment, section 3179(b) provided only 

for the allowance of drawback upon the exportation of tax-paid bottled 

distilled spirits and wines of domestic manufacture or production if 

they had been bottled especially for export. The amendment makes 

the determination of the amount and payment of drawbacks under 

section 3179(b) subject to regulations prescribed by the Commissioner 

of Internal Revenue with the approval of the Secretary of the 

Treasury. 

Public Law 186, approved July 14, 1947, makes five technical amendments to certain regulatory provisions governing the production of 

wines Section 1 amends section 2801(e) (4) of the Internal Revenue 

Code so as to permit interior communication between the vermouth 

department and other departments or parts of a bonded winery, and 

so as to extend the provision of section 2801(e) (4) to the production 

of aperitif wines other than vermouth. Section 2 amends section 

3043(a) of the Code so as to permit the production of retsina, a specialty wine not permitted to be produced under the law and regulations 

existing prior to this amendment. Section 3 amends section 3044(b) 

of the Code so as to permit wines produced with sugar-water solution 

to be fermented somewhat in excess of 13 percent of alcohol after 

complete fermentation so that subsequent sweetening will not lower 

the alcoholic content below the 13 percent limit Section 4 amends 

section 3045 so as to permit the acidity of loganberry, currant, and 

gooseberry wines to be adjusted with the volume of sugar-water solution not in excess of 60 percent of the volume of the resultant product. 

Public Law 187, approved July 14, 1947, amends section 2801(e) 

of the Internal Revenue Code by adding thereto a new paragraph (5), 

which liberalizes the provisions of the Code governing the blending 

of beverage brandies by permitting them, within certain limits, to 

be mixed or blended and subsequently aged in bonded warehouses 

prior to the payment of production and rectification taxes. The 

amendment provides that an additional tax of 30 cents per proof 

gallon on brandy so mixed or blended is to be paid, in lieu of rectification taxes imposed by the Code. The amendment also defines the 

term "distiller" and provides for the remission of taxes paid on such 

brandies lost by leakage, evaporation, theft, or otherwise. 

Public Law 189, approved July 15, 1947, provides for the treatment 

of any railroad which prior to January 1, 1950, acquired property 

from another railroad in a receivership or bankruptcy proceeding, and 

'carries over the predecessor's basis for the property, as a continuation of the predecessor corporation for the purpose of the net operating 

loss carry-overs and unused excess profits credit carry-overs provided 

by the Internal Revenue Code. The Act is retroactive in effect and 

the period of limitations on refunds resulting from the operation 

thereof is extended generally for 1 year from the date of enactment. 

In addition to certain technical provisions, the Act also provides that 

no interest shall be allowed or paid on any overpayment or deficiency 

resulting from the application of the Act. 

Section 4(b), Title V, Article I, of Public Law 195 (District of 

Columbia Revenue Act of 1947), approved July 16, 1947, provides for 

the reciprocal inspection of income tax returns by the United States 

and the District of Columbia, and authorizes and requires the Bureau 

of Internal Revenue to supply such information as may be requested 

by the District of Columbia Assessor or Collector of Taxes relative to 

any person subject to income taxes or franchise taxes under Article I 

of such Act. 
10 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Public Law 226, approved July 24, 1947, amends section 1602 of 

the Internal Revenue Code, relating to Federal unemployment taxes, 

by adding a subsection (d) which provides that, without violating the 

standards set forth in section 1602(a) of the Code, to which the State 

law must conform in order for a taxpayer to be allowed additional 

credit under section 1601(b) of the Code, the State law may permit 

voluntary contributions to be used in the computation of reduced rates 

if such contributions are paid within 120 days after the beginning of 

the year for which such rates are effective, or prior to January 1, 1948, 

whichever date is later. The amendment is made applicable to 

taxable years beginning after December 31, 1945. 

Public Law 310, approved August 1, 1947, amends section 251 of 

the Internal Revenue Code, relating to income from sources within 

possessions of the United States, by adding thereto a subsection (i) 

which provides that, in the case of a citizen of the United States who 

was taken prisoner of war while serving within a possession of the 

United States as a member of the military or naval forces of the United 

States, or who was interned by the enemy while serving as an employee 

within a possession of the United States, such citizen is entitled to the 

tax benefits of section 251 of the Code even though his ultimate place 

of confinement by the enemy was not within a possession of the United 

States. The amendment is made applicable to taxable years beginning after December 31, 1941. 

Public Law 356, approved August 4, 1947, provides that if a claim 

for credit or refund under the internal revenue laws relates to an 

overpayment on account of the deductibility by the taxpayer of a 

loss in respect of property considered destroyed or seized under section 

127(a) of the Internal Revenue Code, relating to war losses, for a 

taxable year beginning in 1941 or 1942, the 3-year period of limitation 

prescribed in section 322(b)(1) of the Code shall in no event expire 

prior to December 31, 1948; and that in the case of such a claim filed 

on or before December 31, 1948, the amount of the credit or refund 

may exceed the portion of the tax paid within the period provided in 

section 322(b) (2) or (3) of the Code, whichever is applicable, to the 

extent of the amount of the overpayment attributable to the deductibility of such loss. 

Public Law 367, approved August 5, 1947, by section 1 amends 

section 421 of the Code, relating to the income tax liability of members 

of the armed forces dying in the service. As so amended, section 421 

discharges, in the case of a member of the armed forces of the United 

States or any other of the United Nations who dies on or after December 7, 1941, and prior to January 1, 1948, while in active service in 

such forces, the entire income tax liability for the taxable year in 

which falls the date of death or with respect to any prior taxable year 

(ending on or after December 7, 1941) during any part of which he 

was a member of such forces; and provides that any income tax of 

such person under the Internal Revenue Code or prior internal revenue 

laws for taxable years ending before December 7, 1941, which is unpaid 

at the date of his death shall not be assessed, and if assessed the 

assessment shall be abated, and if collected subsequent to the date of 

death shall be credited or refunded as an overpayment. Section 2 

provides that if the allowance of a credit or refund of the overpayment 

is barred prior to January 1, 1948, a credit or refund of the overpayREPORT OF COMMISSIONER OF INTERNAL REVENUE 11 

ment of such tax to the extent that the overpayment is attributable 

to the change made by this amendment may be allowed or made if a 

claim therefor is filed before January 1, 1949. 

Public Law 379 (Social Security Act Amendments of 1947), approved August 6, 1947, amends subchapter A of chapter 9 of the 

Internal Revenue Code (Federal Insurance Contributions Act). The 

rate of the income tax on employees imposed by section 1400 of the 

Code and the rate of the excise tax on employers imposed by section 

1410 of the Code would, except for this amendment, be each automatically increased to 2% percent on January 1, 1948, and to 3 percent 

on January 1, 1949. In the case of such taxes, sections 1 and 2 

provide, with respect to employees and employers, respectively, that 

the 1 percent rate shall remain in force through the calendar year 

1949, that during the calendar years 1950 and 1951 the rate shall be 

1} percent, and that the rate thereafter shall be 2 percent. 

Public Law 384, approved August 8, 1947, provides in general for 

the termination of certain tax provisions before the end of World 

War II. Section 5 provides that the present war shall be considered 

as having terminated on March 31, 1948, for the purpose of the proviso in section 511(h) of the Merchant Marine Act of 1936, as amended, 

under which certain percentages of construction reserve funds were 

required to be expended within certain periods of time which could be 

extended for periods of time ending not later than 6 months after the 

termination of the present war. Section 6 amends section 13 of the 

Act of March 7, 1942, 56 Stat. 146 (Missing Persons Act), relating to 

the deferment of income tax returns and payment for prisoners of 

war and certain other persons, so as to make such section inoperative 

as of Decembeq31, 1947 (insteadlot(as formerly, as of the 15th day 

of the third month following the month in which the present war is 

terminated, as proclaimed by the President). Section 7 amends section 22(b) (13) of the Internal Revenue Code so as to terminate as of 

the close of December 31, 1948, the allowances to military and naval 

personnel of the United States and of any of the other United Nations 

of certain exclusions from gross income. Section 8 amends section 

22(d) (6) (A) of the Code by limiting to taxable years beginning prior 

to January 1, 1948 (instead of, as formerly, taxable years beginning 

prior to the termination of the present war as proclaimed by the President) the period during which taxpayers using the last-in first-out 

method for income tax reporting may avail themselves of a special 

provision contained in section 22 (d)(6)(A) for the replacement of 

inventories depleted by involuntary liquidations resulting from conditions prevailing during the war. Section 10 amends section 1621(a) 

of the Code by striking out paragraph (1) thereof, thus removing from 

the list of exclusions from the definition of the term "wages" remuneration for services performed as a member of the military or naval 

forces of the United States, the effect of such amendment being to 

include such remuneration within the scope of the term "wages" for 

the purpose of withholding of income taxTat the source. Prior to the 

enactment of Public Law 384, section 1621(a) (8) of the Code excluded 

from the definition of wages (and hence from withholding of income 

tax at source) remuneration for services for an employer performed 

by a citizen or resident of the United States while outside the United 

States, if the major part of the services for such employer for the 
12 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

calendar year was to be performed outside the United States. Section 10 amends such provision so as to limit its application to remuneration for services for an employer (other than the United States or 

agencies thereof) performed by a citizen of the United States if it is 

reasonable to believe that during the entire calendar year the employer 

will be a bona fide resident of a foreign country, and to remuneration 

for services for an employer performed within a possession of the 

United States, if it is reasonable to believe that at least 80 percent of 

the remuneration to be paid to the employee by such employer during 

the calendar year will be for such services. Section 10 also strikes 

out the sentence following section 1621(a) (9) of the Code, this being 

a technical amendment to conform to the amendment of section 

1621 (a) (8). Section 11 amends section 1700(a) (1) of the Code so as 

to terminate special treatment under the admissions tax with respect 

to free and reduced-rate admissions extended to members of the 

military or naval forces of the United States or of any of the United 

Nations when in uniform and to members of the Civilian Conservation Corps when in uniform; and so as to terminate the exemption 

from the admissions tax of amounts paid for admissions to theaters 

and other activities operated by or under the control of the War or 

Navy Department within -posts, camps, reservations, and other areas 

maintained by the Military or Naval Establishment. The amendments by section 11 are applicable with respect to admissions and 

amounts paid therefor after December 31, 1947. Section 12 makes 

inapplicable to amounts paid after December 31, 1947, the provisions 

of section 3469(f)(2) of the Code, which allows an exemption from 

the tax on the transportation of persons applicable to payments for 

transportation or facilities furnished under tariffs providing for fares 

of not more than 1% cents per mile for round trip tickets sold to personnel of the United States Army, Navy, Marine Corps, and Coast 

Guard, traveling in uniform of the United States, or to members of 

the military or naval forces of any of the other United Nations traveling in uniform of such nation at their own expenses when on official 

leave, furlough, or pass. Section 13 amends section 3804 of the Code, 

a wartime measure which suspended the time limitations running 

against the Government, taxpayer, and others in certain cases where 

by reason of the war timely performance of acts affecting Federal tax 

liabilities and rights is impracticable. Such amendment provides that 

no period of time after December 31, 1947, may be disregarded under 

such section, except under certain limitations in cases in which the 

Commissioner makes a determination under section 3804(b) of the 

Code, which is based on the existence prior to January 1, 1948, of one 

or more of the following circumstances: 

(1) By reason of an individual being outside the Americas; 

(2) By reason of any locality having been an area of enemy action 

or under control of the enemy; or 

(3) By reason of an individual in the military or naval forces of the 

United States being outside the States of the -Union and the District 

of Columbia. 

Section 14 amends section 3805 of the Code so as to terminate as of 

December 31, 1947 (instead of, as formerly, the 15th day of the sixth 

month following the month in which the present war is terminated as 

proclaimed by the President), the due dates for the filing of income tax 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 13 

returns and payment of income tax in case of China Trade Act corporations. Section 15 repeals section 124(e) of the. Revenue Act of 

1943 and thus continues in effect the wartime allowance under section 

114 of the Code of percentage depletion at the rate of 15 percent in 

the case of fluorspar, flake graphite, vermiculite, beryl, feldspar, mica, 

talc, lepidolite, spodumene, barite, ball and sagger clay, and rock 

asphalt, and with respect to taxable years beginning after December 

31, 1946, includes for the special treatment provided in section 114 of 

the Code china clay, bentonite, gilsonite, and thenardite. Section 16 

amends section 23 (q) (2) of the Code so that the requirement that gifts 

or contributions by corporations, in order to be deductible from gross 

income, shall be used within the United States or its possessions is 

applicable only with respect to taxable years beginning after December 

31, 1948 (instead of, as formerly, with respect to taxable years beginning after December 31, 1946). 

Public Law 387, approved August 8, 1947, amends section 1802 (a) 

of the Internal Revenue Code by providing that the stamp tax on 

issues of capital stock issued in a recapitalization shall be limited to a 

tax calculated on the amount which for the first time is dedicated as 

capital. It amends section 1802(b) of the Code so as to limit the 

stamp tax upon any transfer of an interest in a partnership owning 

shares or certificates of stock to an amount equal to that percentage of 

a tax computed on the transfer of all such shares or certificates of stock 

owned by the partnership as the interest transferred bears to the total 

interests in the partnership of all the partners, and so as to exempt 

loans of stock from the stamp tax. It also amends section 3481(a) of 

the Code so as to limit the stamp tax upon the transfer of an interest 

in a partnership owning corporate securities mentioned in section 1801 

of the Code to an amount equal to that percentage of a tax computed 

on the transfer of all of such securities owned by the partnership as the 

interest transferred bears to the total interests in the partnership of 

all the partners. 

Public Law 388 (Sugar Act of 1948), approved August 8, 1947, 

amends section 3507 (b) of the Internal Revenue Code by changing the 

definition of manufactured sugar. It also amends section 3508 of the 

Code so as to extend the termination date for the tax on sugar from 

June 30, 1948, to June 30, 1953, and to provide that no tax shall be 

imposed with respect to unsold sugar held by a manufacturer at the 

time of the termination of the tax, and that with respect to sugar held 

by an importer and intended for sale or other disposition at the time 

of the termination of the tax, there shall be refunded to such importer 

an amount equal to the tax paid. 

EIGHTIETH CONGRESS, SECOND SESSION 

Public Law 439, approved March 11, 1948, authorizes the Secretary 

of the Army, the Secretary of the Navy, the Secretary of the Air Force, 

or the Secretary of the Treasury to accept and use gifts, devises, and 

bequests, for schools, hospitals, libraries, cemeteries, and other institutions under the jurisdiction of any such Departments, and provides 

that for the purpose of Federal income, estate, and gift taxes, any gift, 

devise, or bequest accepted by the Secretary of any such Department 
14 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 15 

under authority of this law shall be deemed to be a gift, devise, or 

bequest to or for the use of the United States. 

Public Law 470, approved March 31, 1948, appropriated 

$500,000,000 for an additional amount for refunding internal revenue 

collections. 

Public Law 471 (Revenue Act. of 1948), enacted April 2, 1948, 

provides generally for the reduction of taxes. Section 101 amends 

section 12(c) of the Internal Revenue Code by reducing the combined 

normal tax and surtax by certain percentages and limiting the combined normal tax and surtax to 77 percent of the net income. Section 

201 amends section 25(b) of the Code by increasing the exemptions for 

taxpayers and their dependents from $500 to $600, and by allowing an 

additional exemption of $600 for any taxpayer, or the spouse of any 

taxpayer, who has attained the age of 65, or who is blind. Section 301 

adds a subsection (d) to section 12 of the Code providing for the 

splitting of income in the case of a joint return of husband and wife. 

Section 302 amends section 23 (aa) (1)(A) to provide that in the case of 

a joint return of husband and wife or in the case of a return by an 

unmarried person the standard deduction shall be $1,000 or an amount 

equal to 10 percent of the adjusted gross income, whichever is the 

lesser. Section 304 amends section 23(x) of the Code so as to raise 

the maximum deduction for medical expenses in the case of a joint 

return of husband and wife from $2,500 to $5,000. Section 351 repeals sections 811 (d)(5), 811(e)(2), and 811(g)(4) of the Code, which 

constituted the so-called community property estate tax amendments 

made by the Revenue Act of 1942 and which provided generally that 

upon the death of either spouse all community property was subject 

to estate tax unless it was shown to have been received as compensation for personal services actually rendered by the surviving spouse 

or derived originally from such compensation or from separate property 

of the surviving spouse. Section 361 adds a subsection (e) to section 

812 of the Code allowing a marital deduction for the purpose of computing the value of the net estate in the case of a citizen or resident 

of the United States dying after the date of enactment of the Act. 

In general, under this new subsection a deduction is allowed for the 

value of an amount equal to any interest in property which passes 

or has passed from the decedent to his surviving spouse, the aggregate 

amount of such deductions being limited to 50 percent of the value of 

the adjusted gross estate. Section 362 amends section 812(c) of the 

Code by providing that the deduction allowed by such section for property previously taxed will not be allowed with respect to property 

received by a decedent (for whose estate the deduction under section 

812(c) is being computed) from a prior decedent who died after 

December 31, 1947, or from a donor by gift after the date of enactment 

of the Revenue Act of 1948, if such prior decedent at the time of 

death, or donor at the time of gift, was the spouse of the decedent. 

Section 363 amends sections 813(a)(2) and 936(b) of the Code with 

respect to the credit against the estate tax for certain gift taxes paid 

relating to property included in determining the value of the gross 

estate of the decedent so as to give effect, in computing the credit for 

the gift tax, to the estate and gift tax provisions for the marital deduction and to the gift tax provisions for splitting of gifts by spouses 

to third parties. Section 364 amends section 811(j) of the Code, relating to the optional method of determining the value of the gross 

estate, so as to give effect to the use of the marital deduction in computing the net estate. Section 365 amends section 826(c) of the Code 

so as to give proper effect, in apportioning any liability in the case of 

the surviving spouse of the decedent, to the marital deduction with 

respect to insurance proceeds or property which passed to the survivor. 

Section 366 amends section 113(a)(5) of the Code so as to prescribe for 

the surviving spouse, after the death of the decedent, the basis for 

the survivor's portion of the property held at the time of the death 

by the surviving spouse and the decedent as community property. 

Section 371 amends section 1000(d) of the Code so as to provide that 

the special rule contained therein for the treatment of transfers of 

community property by gift shall be applicable only to gifts made after 

the calendar year 1942 and on or before the date of the enactment of 

the Revenue Act of 1948. Section 372 adds a paragraph (3) to section 

1004(a) of the Code so as to provide a marital deduction in computing 

net gifts of citizens and residents of the United States, which corresponds to the estate tax marital deduction. Section 374 adds a subsection (f) to section 1000 of the Code, providing for the splitting 

between spouses of gifts made to third parties. Section 401 amends 

section 400 of the Code, relating to the optional tax on individuals 

with adjusted gross incomes of less than $5,000, so as to give effect 

to the reduction in rates and increased exemptions and also to give 

effect to the splitting of income by husband and wife. Sections 501, 

502, and 503 amend section 1622 of the Code by providing new rates 

for withholding applicable with respect to wages paid on or after May 

1, 1948. Public Law 471 makes several other amendments of the 

Internal Revenue Code which are of a technical nature and designed 

to conform the administrative provisions of the Code to the substantive changes enacted. 

Public Law 492, enacted April 20, 1948, amends section 1426 (b) (15) 

of the Internal Revenue Code, relating to Federal insurance contributions, and section 1607(c)(15) of the Code, relating to Federal unemployment taxes, so as to exclude from the definition of "employment" services performed by an individual in, and at the time of, the 

sale of newspapers or magazines to ultimate consumers under an 

arrangement under which the newspapers or magazines are to be sold 

by him at a fixed price, his compensation being based on the retention 

of the excess of such price over the amount at which they are charged 

to him. 

Public Law 514, approved May 4, 1948, amends sections 212(b) and 

231(d) of the Internal Revenue Code so as to exclude from gross income for income tax purposes earnings of nonresident alien individuals 

and foreign corporations derived from the operation of aircraft 

registered under the laws of a foreign country, if such foreign country 

grants an equivalent exemption to citizens of the United States and 

corporations organized in the United States. The amendments are 

made with respect to taxable years beginning after December 31, 1945. 

Public Law 547, approved May 21, 1948, by section 3 (b) and (c) 

provides that with respect to contracts subject to renegotiation, the 

Secretary of Defense, in eliminating excessive profits, shall allow the 

contractor or subcontractor credit for Federal income and excess 

profits taxes as provided in section 3806 of the Internal Revenue Code, 
16 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

relating to mitigation of effect of renegotiation of war contracts or disallowance of reimbursement, and that in the interest of economy and 

, the avoidance of duplication of inspection and audit, the services of the 

Bureau of Internal Revenue shall upon request of the Secretary of 

Defense and with the approval of the Secretary of the Treasury be 

made available to the extent determined by the Secretary of the 

Treasury for the purpose of making examinations and audits of contracts subject to renegotiation under such Act. 

Public Law 635, approved June 12, 1948, by section 1 amends 

sections 403 (d)(3) and 452(c) of the Revenue Act of 1942 by extending 

to July 1, 1949, the period for releasing certain powers of appointment free of estate or gift tax. Section 2 provides that a power to 

appoint created by a will executed on or before October 21, 1942, shall 

be considered, for the purpose of sections 403 and 452 of the Revenue 

Act of 1942, a power created on or before that date if the person 

executing the will dies before July 1, 1949, without having republished 

the will, by codicil or otherwise, after October 21, 1942. Section 3 

amends section 710(a) (5) of the Code (relating to deferment of excess 

profits tax payment in case of abnormality) by giving the Commissioner of Internal Revenue 1 year after the final determination of the 

application for relief under section 722 of the Code in which to assess 

the unpaid tax which was deferred by such section 710(a)(5), such 

amendment being applicable with respect to taxable years beginning 

after December 31, 1941. 

Public Law 642, enacted June 14, 1948, amends section I426(d) of 

the Internal Revenue Code, relating to Federal insurance contributions, and section 1607(i) of the Code, relating to Federal unemployment taxes, so as to provide that the term" employee" does not include 

any individual who, under the usual common-law rules applicable in 

determining the employer-employee relationship, has the status of an 

independent contractor or any individual (except an officer of a 

corporation) who is not an employee under such common-law rules. 

Public Law 706, approved June 19, 1948, amends section 1700(a)(1) 

of the Internal Revenue Code, effective August 1, 1948, so as to exempt from the admissions tax in the case of admission free of charge, 

hospitalized members of the military, naval, or air forces of the United 

States or persons hospitalized as veterans by the Federal Government 

in a Federal, State, municipal, private, or other hospital or institution, 

except when such member or veteran is on leave or furlough. 

Public Law 773, approved June 25, 1948, by section 36 amends 

section 1141(a) of the Internal Revenue Code by giving the circuit 

courts of appeals and the United States Court of Appeals for the 

District of Columbia jurisdiction to review decisions of The Tax 

Court of the United States in the same manner and to the same extent as decisions of district courts in civil actions tried without a 

Public Law 828, approved June 29, 1948, provides that in the case 

of a claim for credit or refund due to an overpayment of tax arising 

from the failure of the taxpayer to take a deduction in respect of 

property deemed destroyed or seized under section 127(a) of the Internal Revenue Code (relating to war losses) for a taxable year beginning in 1941 or 1942, the 3-year period of limitation prescribed 

under section 322(b)(1) of the Code shall not expire prior to DeREPORT OF COMMISSIONER OF INTERNAL REVENUE 17 

cember 31, 1949, and that in the case of any such claim filed on or 

before such date, the amount of credit or refund will not be subject 

to the limitations provided by section 322 (b) (2) or (3) of the Code 

to the extent of the overpayment attributable to such war losses 

deduction. 

Public Law 857, approved June 30, 1948, amends section 3150(a) 

of the Internal Revenue Code by making the tax (including the war 

excise tax prescribed in section 1650 of the Code) imposed on beer, 

lager beer, ale, porter, and other similar fermented liquor containing 

one-half of 1 percent, or more, of alcohol brewed or manufactured 

and sold, or removed for consumption or sale, within the United 

States applicable also to such beer, etc., which is imported into the 

United States. Such amendment is effective on August 1, 1948. 

ACCOUNTS AND COLLECTIONS UNIT 

The Accounts and Collections Unit is the central administrative 

organization for the 64 internal revenue collection districts and makes 

the administrative audit of all expenditures for the Internal Revenue 

Service. 

There were 93,810,164 tax returns filed in collectors' offices during 

the fiscal year 1948, as compared with 91,723,748 returns filed during 

the previous year. Of the total returns filed, 74,410,722 were income 

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

72,760,872 in the previous year. 

A total of 20,765,825,608 revenue stamps, valued at $3,735,387,804, 

was issued to collectors of internal revenue and to the Postmaster 

General, compared with 20,053,108,200 stamps, valued at $4,360,407,-

507, issued during 1947. 

The face value of revenue stamps returned by collectors of internal 

revenue and by the Postmaster General and credited to their accounts amounted to $727,193,119. There were 39 applications 

allowed for restamping packages from which the original stamps had 

been lost, mutilated, or destroyed, compared with 35 applications in 

the preceding year. 

During the year, 912,863 individual income tax, 55,193 withholding 

tax, 130,229 miscellaneous tax, and 73,497 employment tax returns 

were verified by field deputy collectors. The total number of individual income tax returns disposed of by collectors' offices was approximately 56 million, comprised of nearly 2 million returns which 

received office audit or field investigation, and 54 million returns 

closed after survey without detailed investigation. At the close of 

the year, more than 75 million returns remained on hand for survey 

and possible audit action. 

The additional taxes, interest, and penalties collected or reported 

for assessment during the year as the result of collectors' investigative 

operations totaled $330,991,000. Of this total, $281,218,000 involved 

income and withholding taxes while the balance related to employment taxes, alcohol taxes, and other internal revenue taxes. These 

amounts reflect sizable decreases as compared with the preceding year 

when the corresponding total was $455,928,000, of which $393,450,000 

represented income and withholding taxes. For both periods, the 
18 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

figures are exclusive of amounts collected upon warrants for distraint 

(see following paragraph). 

In enforcing the collection of overdue taxes, collectors of internal 

revenue issued 1,752,449 warrants for distraint during the year as 

compared with 1,586,912 warrants issued in the preceding year. The 

amount collected by field deputy collectors as a result of the issuance 

of warrants for distraint totaled $280,183,603 for the fiscal year 1948, 

representing a substantial increase over the 1947 total of $209,455, 

244. There were 815,257 warrants for distraint in custody of the 

collectors' field forces on June 30, 1948, as compared with 649,063 

warrants on hand June 30, 1947. 

An average of 8,228 deputy collectors made a total of 2,892,965 

revenue-producing investigations, including the serving of warrants 

for distraint, as compared with 3,464,305 revenue-producing investigations made by an average of 11,236 field deputy collectors in the preceding fiscal year. 

The total amount collected and reported for assessment by deputy 

collectors was $554,578,717, as compared with $553,852,458 in the 

previous year. The average number of investigations made per 

deputy and the average amount of tax collected and reported for 

assessment were 352 and $67,401, respectively, compared with 308 

and $49,293, respectively, in 1947. 

Collectors of internal revenue, after having taken the necessary 

administrative action, transmitted to the Bureau or otherwise disposed 

of 787,900 claims, as compared with 723,716 claims in 1947, an increase 

of 64,184. The number of claims on hand in collectors' offices at the 

end of the fiscal year was 128,537, compared with 106,220 at the close 

of the previous fiscal year. 

The collectors of internal revenue certified for refund 30,818,693 

overpayments of income tax. These overpayments resulted from the 

provisions of the Current Tax Payment Act and were reflected on 

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

taxable year 1947. The refunding operation was completed within 

the fiscal year in which the returns were filed and this accomplishment 

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

upon reference to the following table. 

Taxable year 

Number of 

refunds principal Interest 

1943 

1944 

1945 

1946 

1947 

16, 059, 028 

22,211, 755 

30, 472, 926 

30,864,038 

30,818, 593 

$586, 596, 165 

979, 746, 659 

1, 384,293,318 

1,401,313,037 

1,474,099, 934 

$21,926,676 

17,186,337 

4, 708, 76f 

1,335,8 4 

1,164, 041 

Nome.—These figures exclude refunds of $1,000 or more, which are certified by the Income Tax Unit. 

The Supervisors of Accounts and Collections submitted 92 reports 

covering their examinations of the accounts of collectors of internal 

revenue during the year, compared with 82 reports submitted during 

the year ended June 30, 1947. Eight new collectors and eight acting 

collectors were installed by the supervisors during the fiscal year. 

The Processing Division was engaged in assembling and sorting the 

documents evidencing withholding or prepayment of income tax, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 19 

associating and comparing them with annual returns filed by individuals, and in connection with overpayment returns filed in nine 

collection districts, prepared refund schedules for certification by 

the collectors concerned. During the fiscal year, approximately 

160,000,000 documents of all kinds were received and were in process. 

The Planning Division formulated and drafted procedural instructions in the form of mimeographs, circulars, and A&C memoranda. 

It explored and developed ways and means of increasing efficiency 

and reducing costs of operation. The principal operations dealt 

with involved the listing of tax liabilities for assessment, the scheduling 

for refund of overpayments disclosed on income tax returns, the subsequent verifications and audits of the returns, the securing of delinquent 

returns, and the collection of delinquent accounts. • 

The use of tabulating and related machines, providing a mechanical 

method of computing the tax liability in connection with returns 

filed on Form W-2 and the subsequent processing of accounting forms 

and records was explored in the office of the collector of internal revenue at Cleveland, Ohio. In view of the favorable results of this 

experimental installation, the use of such equipment is being extended 

to certain other operations in the Cleveland Office and to the processing of returns filed on Form 1040A (replacing W-2) and Form 1040ES 

in seven other collection districts. 

As a result of a study made, the Miscellaneous and Employment Tax 

Divisions and the Withholding Tax Subdivision in each collector's 

office were combined to form a Wage and Excise Tax Division. This 

consolidation is resulting in increased efficiency and the combination 

of certain forms and records. 

In administering the personnel of the several collection districts, the 

provisions of the Classification Act of 1923 and amendatory Acts, 

the provisions of Civil Service laws and regulations, and applicable 

decisions of the Comptroller General, have been closely adhered to. 

The policy has been continued of making such appointments as have 

been authorized in the field collection service at the minimum salary 

rate of the appropriate grade, and all applications for positions have 

been carefully scrutinized and investigated with a view of maintaining 

the usual high standard of requirement for employment. 

The Disbursement Accounting Division administratively examined 

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

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

heads of Technical Staff Divisions, including the San Juan, Puerto 

Rico Branch of the District of Maryland, comprising a total of 168,038 

vouchers. In addition, 10,558 travel expense vouchers of employees 

and 23,637 vouchers covering passenger and freight transportation 

and miscellaneous expenses were audited and passed to the Chief 

Disbursing Officer, Treasury Department, or to the General Accounting Office for payment, making a total of 202,233 vouchers handled 

during the 1948 fiscal year. 

EMPLOYMENT TAX UNIT 

The Employment Tax Unit administers the employment taxes 

imposed under Subchapters A, B, and C of Chapter 9 of the Internal 

Revenue Code. Subchapter A (Federal Insurance Contributions 
20 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Act) relates to the taxes with respect to employment by persons other 

than carriers; Subchapter B (Railroad Retirement Tax Act) relates 

to the taxes with respect to employment by carriers; and Subchapter 

C (Federal Unemployment Tax Act) relates to the tax on employers 

(other than carriers) of eight or more individuals. These provisions 

of law were formerly Titles VIII and IX of the Social Security Act 

and the Carriers Taxing Act of 1937. 

Collections of employment taxes for the fiscal year 1948 were 

$2,381,342,353, an increase of $356,977,537 compared with collections 

for the preceding year. 

Assessments of employment taxes.—During the year, 5,014 assessment 

lists, consisting of 10,430,457 items totaling $2,103,088,979, an increase 

of $291,594,622 over the previous year, were approved by the Commissioner. These lists included original and additional assessments of 

employment taxes. Included in this total were 1,868 lists prepared 

by the collectors' offices and adjusted by the Bureau, consisting of 

10,394,783 items totaling $2,097,459,850, and 3,146 lists prepared in 

the Bureau, consisting of 35,674 items totaling $5,629,129, as further 

analyzed in the following tabulations: 

employment tax assessments appearing on collectors' lists 

Source Items Tax and penalty Interest Total 

Federal Unemployment Tax Act 471, 584 179,293633. Federal Insurance Contributions Act_ __ 9,887,026 $1,474,169,868.79 $534, 565. 88 $1, 474, 704,434.67 

Railroad Retirement Tax Act 

36,193 443,184, 121. ,91 2 66, 675.48 179, 560,309.39 

51 10, 984.86 443,195, 106.37 

Total 10,394, 783 Z 096,647,624. 21 812, 226.22 2,097,459, 850.43 

Analysis of employment tax assessments appearing on Commissioner's lists 

source Items Tax Penalty Interest 

$31, 666.42 

300,102.00 

3, 174. 84 

Total 

Federal Insurance Contributions 

Federal Unemployment Tax Act_ Act_ _ - 

Railroad Retirement Tax Act__ ------ 

Total 

7,852 

27, 768 

54 

$935, 621. 20 

3,900,057.05 

80, 938.42 

$120, 829 24 

255,929.35 

810.94 

$1,088, 116. 86 

4,456,088. 40 

84,924. 20 

35,674 9, 916, 616. 67 377,569. 63 334, 943.26 5,629,129. 46 

Taxes under the Federal Insurance Contributions Act.—Collections of 

taxes imposed under the Federal Insurance Contributions Act amounted to $1,612,720,919 for the year, as compared with $1,458,933,925 for 

1947, an increase of $153,786,994. These amounts include both the employees' tax and the employers' tax, each of which was imposed at the 

rate of 1 percent of taxable wages paid. Returns under the Act are 

required on a quarterly basis, 10,680,002 being filed during the 

fiscal year, as compared with 10,300,267 filed in the preceding year. 

The complete and final audit of returns under the Act is conducted 

in the offices of collectors of internal revenue. 

The following table sets forth information relative to claims disposed of under the Federal Insurance Contributions Act and/or 

Title VIII of the Social Security Act: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 21 

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

Social Security Act, except special refunds under section 1401(d) of the former 

Act, received and disposed of during the fiscal year 1948 

Claims: Number 

Pending at beginning of year 2,177 

Filed during year (new claims) 15,802 

Received from other sources 341 

Total to be disposed of 18,320 

Allowed in full or in part 13,555 

Rejected 1,343 

Canceled 334 

Total disposed of 15,232 

Pending at end of year 

Certificates of allowance issued when no claims were filed 

Overassessments settled by: 

3, 088 

Amount 

518 

Abatement $917, 346. 08 

Credit 60, 143. 11 

Refund 1, 638, 199. 59 

Total 2, 615, 688. 78 

Interest 265, 058. 41 

Grand total 2, 880, 747. 19 

NOTE.—The amount involved in claims filed during the year 1948 was $2,419,206. Included in the allowed 

claims shown in the above tabulation were 5,291 collectors' claims for abatement, of which 259 were multipleItem claims involving 3,062 items. There were also allowed 1,498 collectors' claims recommending refunds 

of $41,466 plus Interest of $339. The amount involved in the claims rejected during the year totaled $331,438. 

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

Federal Insurance Contributions Act, an employee performing services 

for more than one employer during a calendar year may obtain a 

refund of the amount of the employees' tax, deducted from his wages 

which is in excess of the tax on the first $3,000 of such wages. To 

obtain such a refund the employee must file a claim after the calendar 

year in which the wages were received and within 2 years after the 

calendar year in which such wages were received. 

Claims for special refund, under section 1401(d) of the Federal Insurance Contributions Act, received and disposed of during the fiscal year 1948 

Claims: Number 

Pending at beginning of year 14, 680 

Filed during year (new claims) 249, 800 

Received from other sources 348 

Total to be disposed of 264, 828 

Allowed in full or in part 209, 902 

Rejected 1, 003 

Canceled 562 

Total disposed of 211,467 

Pending at end of year 53, 361 

Nora.—The amount involved In claims tiled during the year was $3,790,112. In connection with the 

claims allowed, $3,640,402 was recommended for refund, and the amount involved in the claims rejected was 

$17,635. 
Tax year 

On hand 

July 1, 

1047 

Received 

during 

year 

Reopened 

during 

year 

Disposed 

of during 

year 

On hand 

June 30, 

1948 Total 

906 2.063 4,093 7,062 6,691 371 

1,120 2,962 5,259 9.341 9,007 334 

21,098 3,912 10,390 35,400 34,835 565 

447, 847 24,640 3,849 476,246 431,989 44,267 

NOM 462,309 266 462,675 1,481 461,094 

470, 971 495,796 23,867 990,624 484,003 509,621 

1936 through 1943 

1944. 

1045 

1646 

1947 

Total 

22 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Offers in compromise.-On July 1, 1947, there were on hand 248 offers 

in compromise aggregating $110,001, which had been submitted in 

settlement of an aggregate liability of $276,487, incurred under Title 

VIII of the Social Security Act and/or the Federal Insurance Contributions Act. There were 243 offers received, in the total amount of 

$53,615, involving an aggregate liability of $171,708; 203 offers in the 

amount of $48,767 were accepted in settlement of liability of $104,227; 

50 offers, amounting to $16,923 and involving liability of $43,663, 

were rejected; 3 offers, totaling $1,424 for liability of $1,952, were . 

withdrawn; and 8 offers, amounting to $1,541, payable on the installment basis, covering liability of $3,206, were terminated by default, 

leaving on hand at the close of the year 227 offers, totaling $94,961 

and involving liability of $295,147. 

Coordination with Social Security Administration.-The Bureau and 

the Social Security Administration continued to coordinate their 

decisions on questions involving provisions common to Title II of the 

Social Security Act and the Federal Insurance Contributions Act. At 

the beginning of the fiscal year, 14 inquiries from the Administration 

relating to such provisions were pending before the Bureau. During 

the fiscal year, 201 similar inquiries were received from the Administration and 194 were disposed of, leaving 21 pending at the close of 

the fiscal year. Copies of 17 opinions of the General Counsel of the 

Federal Security Agency were furnished to the Bureau. 

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

Federal Unemployment Tax Act is imposed on employers of eight or 

more. The rate is 3 percent on taxable wages paid with respect to 

employment. Collections amounted to $208,508,300, as compared 

with $185,875,786 for the fiscal year 1947, an increase of $22,632,514. 

Returns on Form 940 are required on an annual basis, 495,796 being 

filed during the fiscal year, as compared with 488,651 filed during the 

preceding fiscal year. 

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

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

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

Act for contributions paid into unemployment funds under a State 

unemployment compensation law which is approved and certified by 

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

For the calendar year 1947 unemployment compensation laws of the 

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

Hawaii were so approved and certified. The maximum credit allowable is 90 percent of the tax and, with certain exceptions, to be allowable to that extent the contributions must be paid into the State 

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

Contributions paid after that date are allowable as a credit against 

the tax, but credit with respect to such contributions is limited to 90 

percent of the amount which would have been allowable had such contributions been paid on or before the due date of the Federal return. 

Sections 601 and 602 of the Revenue Act of 1943 provide that contributions may be paid at any time and upon such payment may be 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 23 

allowable as credit against the Federal tax. Other provisions incorporated in the Revenue Act of 1943 permit certain credits to be 

allowed notwithstanding that claims for refund or credit were rejected 

prior to the enactment of such Act, and where offers in compromise 

had been accepted prior to such enactment. 

For the purpose of enabling the Bureau to determine whether the 

credit claimed by a taxpayer for contributions to a State fund is correct, each State furnishes the Bureau with a statement for each employer, showing the amount of contributions paid by the employer on 

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

amounts and dates of payments made thereafter. During the year 

there were received from the States 797,415 such statements for the 

years 1936 to 1947, inclusive. 

In addition to the credit against the Federal tax for contributions 

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

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

credit is allowable to an employer if, by reason of having stabilized 

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

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

thereby permitted to pay contributions at a lower rate than that paid 

generally by other employers. Certain conditions with respect to a 

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

is entitled to the additional credit. For the calendar year 1947 

only the State of Mississippi had not enacted a law that complied 

with the conditions imposed by the Act. 

Field investigations conducted by the States in connection with the 

administration of State unemployment compensation laws resulted 

in numerous correction statements being submitted to the Bureau, 

showing changes in the amounts standing to the employers' credit 

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

reopened for audit by the Bureau. 

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

Bureau during the fiscal year 1948 and the number pending at the beginning and 

close of the year, by tax years 

The following table sets forth information relative to claims adjusted 

and certificates of overassessment or of allowance issued under the 

Federal Unemployment Tax Act and/or Title of the Social Security Act: 

811598-49--3 
24 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

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

Security Act received and disposed of during the fiscal year 1948 

Claims: Number 

Pending at beginning of year 4,369 

Filed during the year (new claims) 15,464 

Received from other sources 116 

Total to be disposed of 19, 949 

Allowed in full or in part 12,864 

Rejected 1,979 

Canceled 268 

Total disposed of 15, 111 

Pending at end of year 4, 838 

Certificates of overassessment and certificates of allowance 

issued when no claims were filed 1, 382 

Overassesements settled by: Amount 

Abatement $2, 438, 457. 61 

Credit 47, 388. 45 

Refund 2, 455, 878. 70 

Total 4,941,724.76 

Interest 89,533.35 

Grand total 5, 031, 25& 11 

Nom—The amount involved in claims filed during the year 1948 was $4,751,845. Included in the allowed 

claims shown in the above tabulation were 1,419 collectors claims for abatement, of which 65 were multipleitem claims involving 275 items. There were also allowed 3733 collectors' claims recommending refunds of 

$201,708 plus Interest of $2,672 The amount involved in claims rejected during the year totaled $608,082. 

Offers in compromise.—On July 1, 1947, there were on hand 274 

offers in compromise aggregating $78,759, which had been submitted 

in settlement of an aggregate liability of $517,520 incurred under Title 

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

Act. There were 212 offers received, in the total amount of $52,375, 

involving an aggregate liability of $315,541; 222 offers in the amount 

of $36,881 were accepted in settlement of liability of $295,321; 72 

offers amounting to $21,576 and involving liability of $106,679 were 

rejected; 5 offers amounting to $10,786 and involving liability of 

$17,087 were withdrawn; and 6 offers, totaling $4,941, payable on the 

installment basis, covering liability of $11,789, were terminated by 

default, leaving on hand at the close of the year 181 offers totaling 

$56,950 and involving liability of $402,185. 

Railroad Retirement Tax Act.—Collections of employers' tax and 

employees' tax under the Railroad Retirement Tax Act aggregated 

$560,061,477, as compared with $379,462,850 for the previous year, 

an increase of $180,598,627. Each tax was imposed at the rate of 

5% percent of the taxable compensation paid. Collections of employee 

representatives' tax, which was imposed at the rate of 11% percent of 

the taxable compensation paid, amounted to $51,657, as compared 

with $92,254 for the previous year, a decrease of $40,597. Returns 

are required on a quarterly basis, 27,381 being filed by employers, a 

decrease of 2,754; 759 returns were filed by employee representatives, 

a decrease of 294 over the previous year. The complete and final 

audit of these returns is conducted in the offices of collectors of internal 

revenue. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 25 

The following table sets forth information relative to claims disposed of under the Railroad Retirement Tax Act and/or the Carriers 

Taxing Act of 1937: 

Claims under the Railroad Retirement Tax Act and/or the Carriers Taxing Act of 

Claims: Number 

Pending at beginning of year 35 

Filed during year (new claims) 622 

Received from other sources 3 

Total to be disposed of 660 

Allowed in full or in part 

Rejected 

Canceled 

483 

66 

10 

Total disposed of 559 

Pending at end of year 

Certificates of allowance issued when no claims were filed 

101 

55 

Overasseesments settled by: Amount 

Abatement $587, 224. 21 

Credit 56, 401. 29 

Refund 

Total 

26, 063. 27 

669, 688. 77 

Interest 

Grand total 

4, 713. 50 

674, 402. 27 

Non.—The amount Involved in claims filed during the year 1948 was $1,949,506. The amount involved 

In the claims rejected during the year totaled $2,451,849. 

Coordination with Railroad Retirement Board.—The Bureau and 

the Railroad Retirement Board continued to coordinate their decisions 

on questions involving provisions common to the Railroad Retirement 

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

Retirement Tax Act, and the Federal Unemployment Tax Act. 

Copies of 307 opinions of the General Counsel of the Board were 

furnished to the Bureau. 

INCOME TAX UNIT 

General funetions.—The Income Tax Unit is charged with the 

administration of the internal revenue laws with reference to taxes 

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

and the excess profits of corporations. The administration includes 

the preparation of regulations, interpretative and procedural rulings, 

and instructions regarding such laws; the preparation of tax and 

information returns to be filed thereunder; and the examination and 

adjustment of returns, through office audits and field investigations, 

to determine the correct tax liability as required by law. 

Collections.—During the fiscal year ended June 30, 1948, collections 

of income and excess profits taxes amounted to $31,172,190,533. 

This represents an increase of $2,152,434,577 as compared with the 

1937 received and disposed of during the fiscal year 1948 
40,036, 037 

68,248 

127,170 

9, 560,922 

11, 721 

342,981 

914 

Fiscal year 1948 

Total 

54, 301, 529 

68, 248 

347,935 

743, 280 

9, 560, 922 

11, 721 

533,630 

5, 600 

92, 531 

1218, 744 

65,894,140 

6, 876, 732 

72, 760,872 

Taxable 

41, 771, 120 

86, 455 

113,061 

10,299, 710 

11,154 

369,013 

1,240 

52, 651, 753 

5,937,486 

58, 589, 239 

Nontaxable 

13,1

(

26,

) 

 644 

276,301 

1,012,441 

0) 

(I) 

235, 913 

4, 566 

108, 635 

+ 62,447 

14, 26,947 

9

8

94, 536 

15,821, 483 

Total 

54, 897, 784 

88, 455 

389,362 

1,012, 441 

10,299, 710 

11, 154 

604,926 

5, 808 

108,635 

+ 62,447 

67,478, 703 

6,932, 022 

74, 410, 722 

26 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

amount collected in 1947, which totaled $29,019,755,056. The 

comparison in detail is as follows: 

Collections during the fiscal years 1947 and 1948 

Source 

Fiscal year 

Increase or decrease (-) 

1947 1948 

Individual income tax: 

Withholding-Current Tax Payment Act of 1943_ $9, 842, 282, 260 $11, 533,576.972 $1, 691, 294, 712 

Other current collections' 8, 950,271, 789 8, 847, 469, 257 -102, 802, 532 

Back collections' 550, 713, 227 616, 734, 470 65,991, 243 

Total 19, 343, 297, 276 20, 997, 780, 699 1, 664, 483, 423 

Corporation income tax: 2 

Currentcollections I 

Back collections I 

5,441, 775, 696 

613, 320, 233 

8, 864, 251, 451 

987, 248, 086 

3,422,475,755 

373, 927, 853 

Total 1 6, 055, 095, 929 9, 851, 499, 537 3,796,403.608 

Declared value excess-profits tax: 

Current collections 1 36, 680, 363 -34 680, 363 

Back collections I 18, 604, 430 17, 643, 249 -861,181 

Total 55,184, 793 17, 643, 249 -37, 541, 544 

Excess profits tax: 

Current collections I 3, 076, 418, 790 68,330, 102 -3, 010, 088,688 

Rack collections' 489, 759,168 M8,921, 374 -250, 837, 794 

Total 3, 568, 177,958 305, 251,476 -3, 260, 926,482 

Army and Navy contracts 15, 572 15, 572 

GrandltotaL 29, 019, 755, 956 31, 17Z 190, 533 2,152, 434, 577 

The term "current collections" means, in general, taxes paid within 12 months after the close of the taxable year for which the return was filed. The term "back collections" means, in general, taxes paid more 

than 12 months after the close of the taxable year for which the return was filed. The corporation income tax collections for the fiscal year 1947 include $3,974 and for the fiscal year 1948 

$6,098 palcPby Alaskan railroads under sections 1300 and 1301 of the Internal Revenue Code. In addition, 

these coilections also include tax withheld at source under sections 143 and 144 of the Internal Revenue Code, 

and reported by withholding agents, although much of this tax was withheld from taxpayers other than corporations. The exact amount of these collections cannot be stated as it has not been tabulated separately. 

Unjust enrichment tax collections during 1948 are included with repealed taxes; 1947 data revised 

accordingly. . 

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

tax returns filed during the past year on which tax was reported and 

assessed was 52,651,753, as compared with 50,147,993 returns filed in 

1947, an increase of 2,503,760. In addition, 14,826,947 returns were 

filed during the year 1948 showing no income subject to tax, compared 

with 15,736,147 such returns for the preceding year. The total number 

of income tax returns filed by individuals was 54,984,219,. which represents an increase of 1.1 percent from the number received in 1947. 

The number of returns shown for each fiscal year includes the delinquent returns filed during that year relating to prior years. 

Declarations of estimated tax filed in the period July 1947 through 

January 1948, relating to the 1947 tax year, numbered 1,145,212, and 

brought the total number of 1947 declarations to 6,661,112, of which 

5,717,077 are taxable. As of June 30, 1948, the number of declarations filed with respect to the 1948 tax year had reached 5,786,810, of 

which 5,004,799 are taxable. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 27 

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

follows: 

Fiscal year 1947 

Type of return 

Individuals: 

Citizens and resident 

aliens 

Nonresident aliens 

Fiduciaries 

Partnerships 

Employers-income and victory tax withheld 

Withhoing agents 

Corporations: 

Income tax 

Personal holding company surtax 

Exempt organizations 

All other 

Total returns 

Declarations of estimated tax_ 

Grand total 

I Reported with the taxable returns. 

Includes excess profits tax returns, Form 1121. 

Examination:of income and excess profits tax returns upon receipt by 

the Income Tax Unit.-Of the returns filed during the year 1948, as 

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

Unit at Washington numbered 3,409,358, consisting of returns of individuals and partnerships reporting income of substantial amounts or 

involving complex transactions,' taxable returns of fiduciaries, returns 

of withholding agents, corporation income and excess profits tax 

returns, personal holding company returns, and returns of exempt 

organizations. Upon initial review of the returns forwarded to Washington (including those on hand in Washington July 1, 1947, relating to previous 

taxable years), 1,801,434 were closed and 751,167 were found to require 

further consideration and investigation by the field offices of the 

Income Tax Unit. 

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

and excess profits tax returns investigated during the year 1948 was 

595,729, as compared with 715,893 for 1947. These figures include 

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

whether or not the cases have been finally released by reviewing 

Estate and gift tax returns investigated by the field offices during officers. 

the year numbered 18,185, as compared with 18,761 for 1947. 

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

action was completed by the field offices during the year was 1,909,757, 

consisting of 1,784,539 income tax returns and 125,218 excess profits 

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

27,963 estate and gift tax returns. The results shown include returns 

I The collectors retained for audit all returns on Form W-2, together with returns on Form 1040 which 

show adjusted gross income of under $7,008 (provided total receipts from business or profession were not in 

excess of $25,000). During the year 1948„ the number of Forms 1040 filed equaled 30,927,270, of which 

24601,664 were retained by collectors under this rule. 

Taxable 

M, 147,993 

6, 918,844 

55,060,837 

Nontaxable 

14,265, 492 

220, 765 

743,280 

(') 

190, 649 

4, 686 

92, 531 

• +216744 

15,736, 147 

957,888 

16,694, 035 
Type of return 

1947 1948 

Fiscal year 

Income tat 

Corporations, individuals, and fiduciaries: 

No change 

Deficiency adjustments 

Overassessment adjustments 

Total 

Partnerships' 

Total income tax returns 

Excess profits tax: 

No change 

Deficiency adjustments 

Overassessment adjustments 

Total excess profits tax returns 

Estate and gift tax: 

No change 

Deficiency adjustments 

Overassessment adjustments 

Total estate and gift tax returns 

335,371 893, 

244, 464 283,914

450 

10%026 121,139 

681, 851 1, 298, 503 

395,078 486,038 

1, 076, 929 1, 784, 539 

63,169 73,274 

36, 683 36, 012 

16,710 15,932 

116,562 125,218 

8,971 14, 245 

12,351 12, 463 

1,162 1,255 

2%484 27,963 

344,014 

1,906 

1,890 

347,804 

289,

, 

 803 

1 976 

1, 343 

29% 1 22 

Additional tax 

$1,107,458,590 

63, 20% 930 

7,495,373 

1, 178, 166, 902 

1, 125, 734. 241 

64,110, 075 

6,538,856 

1,196, 383,172 

Interest 

$178, 461,722 

10,435, 153 

1. 899, 787 

190, 796,662 

11%388 298 

9, 166, 447 

1, 169, 597 

12%724,342 

Penalty 

$26, 695, 257 

 9, 875, 828 

99,361 

36,670,446 

19,028, 840 

10,469,139 

334,081 

29,83%060 

Total 

$1, 312, 615, 569 

83, 513, 920 

9,49i, 621 

1,405, 624,010 

1,257,151,379 

83,745,661 

8,04%534 

1,348,939, 574 

Percent of 

total 

AMOUR 

Percent of 

total 

Interest Penalty Total 

95. 8 $1,024, 764, 563 

3.0 40,301 , 970 

91.9 160,390,076 $23, 4E3, 521 81,208,628.160 

3.6 8,228,639 %11%880 9% 644,489 

28 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

which required investigation as well as returns for which investigations were deemed unnecessary The following table shows the number of returns on which action was completed during 1948, compared 

with the number completed during the preceding year: 

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

years 1947 and 1948 

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

Petitions to The Tax Court of the United States filed during 1948 

involved 7,394 returns and proposed tax deficiencies of $164,127,620. 

This compares with 6,319 returns and tax deficiencies of $130,617,809 

for the fiscal year 1947. For a statement showing the number of 

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

classified by tax years, see page 132. 

Revenue results of investigation of income and excess profits tax 

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

by the Income Tax Unit during 1948 reached an unprecedented total 

of $1,405,624,010, representing an increase of 4.2 percent as compared 

with 1947. The portion of this total applicable to income tax returns 

is $820,760,891, and the portion applicable to excess profits tax returns is $584,863,119. Excluding jeopardy and duplicate items, the 

amounts for these two classes of taxes were $763,612,288 and $549 r 

 003,281, respectively. In relation to the total technical personnel 

assigned to the field offices, the amount of additional tax, interest, and 

penalty assessed in 1948 (including the estate and gift tax deficiencies 

set forth on page 39) represented an average of $237,440 for each agent, 

as against $187,635 for 1947. An analysis of the additional income 

and excess profits tax assessments for the fiscal year 1948 as compared 

with the fiscal year 1947 follows: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 29 

Additional income and excss profits tax assessments made by the Income Tax Unit 

during the fiscal years 1948 and 1947, by nature of assessment 

Nature of assessment 

FISCAL YEAR 1948 

Regular 

Jeopardy 

Duplicate ' 

Total. 

VOCAL TEAR 1947 

Duplicate assessments made under the jeopardy provisions are included with the jeopardy assessments. 

The force of agents increased from 4,449 at June 30, 1945, to 7,501 

at June 30, 1947, but decreased during the fiscal year 1948 to 6,539 

Stage at which additional tax was assessed.-The 

at June 30, 1948. effectiveness of the 

settlement authority vested in field officers is evidenced by the high 

proportion of cases closed by agreements with taxpayers, without the 

issuance of formal deficiency notices which are otherwise re t. quired 

Of the 

by 

law and from which taxpayers may appeal to the Tax Cour 

total number of 345,904 income and excess profits tax returns regular) were 

on which 

regular additional assessments (including duplicatemade, 331,300 additional assessments, or 95.8 percent, were sta matutory

de by 

agreement with the taxpayers without the necessity of a 

notice, as compared with 96.3 percent in the fiscal year 1947. Of the 

total regular additional tax assessed (including duplicate-regular), 

aggregating $1,114,953,96 3 , the amount assessewdith by agre

percen

ement 

 for 

was 

$1,024,754,563 , or 91.9 percent, as compared 95.1 t 

There follows a table showing, by stage at which additional assess- last year. 

ment was made, the number and amount of additional income amend 

excess profits tax assessments made during the fiscal years 47 

1948: 

Additional income and excess profits tax assessments made by the Income Tax Unit 

during the fiscal years 1948 and 1947 by stage at which assessment was made 

Returns Additional tax 

stage at which additional assessment was 

made Num- ber 

VOCAL YEAR 1945 

On agreements executed prior to issuance of 

statutory notice 331,300 

Default Or agreement 

after issuance of stet 

uteri n04404 10, 476 

Regular 

Jeopardy ' 

Duplicate' 

Total. 

Number 

of returns 
Fiscal year 

1947 1948 

Allowances determined by the Income Tax Unit: 

Audit adjustments not involving claims 

Taxpayers' claims allowed in full or in part 

Tentative adjustments (amortization or carry-back) 

Total 

Collectors' claims allowed: 

Abatements or credits 

Refunds 

Total 

98, 472 

59, 022 

12, 734 

170,2243 

28, 082 

7%738 

104,830 

141, 799 

82, 530 

51, 877 

7, 392 

17, 295 

74,596 

91,891 

A 

30 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Additional income and excess profits tax assessments made by the Income Tax Unit 

during the fiscal years 1948 and 1947 by stage at which assessment was made-Con. 

Stage at which addlthous' asseesment was 

made 

Returns Additional tax 

Interest Penalty Total 

Number 

Per. 

cent of 

total 

Amount 

Percent of 

total 

DUCAL YEAR 1948-009. 

En appealed cases, after 

trial on the merits and 

decisions by the Tax 

Court or upon stipulation before the 

oourt of cases settled 

by Technical Staff 

and/or Chief Counsel. 4,129 1.2 $49,897,430 4.5 $11, 742, 794 $1, 197, 217 $62,837,441 

Total 345, 904 100.0 1,114, 953, 963 100.0 180,361,509 26,794, 618 1, 372, 110,090 

Jeopardy provisions of 

the Code 1, BOO 63, 202, 939 10, 435, 153 9, 875, 828 83, 513, 933 

Grand total 347, 804 1, 178, 156, 902 190, 796, 682 36, 670,446 1, 405, 624, 010 

91SCAL YEAR 1947 

On agreements executed prior to issuance of 

statutory notice 280, 258 96.3 1,076, 876, 812 95A 101,858, 549 17, 678,032 1, 198,413,393 

Default or agreement 

after issuance of statutory notice 7,891 2 7 26,700,453 2 4 5,058, 212 1,200,276 32 967,941 

In appealed cases, after 

trial on the merits 

and decisions by the 

Tax Court or upon 

stipulation before the 

court of cases settled 

by Technical Stall 

and/or Chief Counsel_ 2,997 1.0 28,680,832 2 5 6, 641,134 484, 613 35,812, 579 

Total 291,146 100. 0 1,132, 273,097 100.0 113, 557, 895 19,362,921 1, 265, 193,913 

Jeopardy Provisions of 

the Code 1,976 64, 110,075 9, 166,447 10, 469,139 83, 745, 661 

Grand total 283,122 1, 196,383, 172 122,724,342 28,832,060 1, 34% 939,574 

For a distribution of the additional assessments made during the 

fiscal year 1948 by tax years for each stage at which assessment was 

made, see pages 127-132. 

Tentative carry-back adjustments.-Applications for tentative carryback adjustments received during the fiscal year 1948 under the 

provisions of section 3780, Internal Revenue Code, numbered 15,116, 

with net tax reductions sought in the amount of $486,966,625. Applications acted upon during the year numbered 13,590, with requested 

tax reduction of $491,900,456. Of this number, 11,572 applications 

with requests for $413,650,431 in tax reductions were allowed in full, 

the net amount allowed being $417,016,758. Partial allowance was 

made in 1,162 cases, with $53,738,241 allowed as compared with 

$59,094,848 requested. There were 856 applications requesting tax 

reductions aggregating $19,155,177 that were disallowed. At the 

close of the year, applications on hand numbered 2,405 and involved 

net tax reductions of $32,669,485. 

Refunds, abatements, and credits.--The tax adjustments made by 

the Income Tax Unit during the fiscal year 1948 included 170,228 

income and excess profits tax cases involving refunds or credits of 

tax or intereat,tor abatements of tax, as compared with a total of 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 31 

141,799 1 cases in which such adjustments were made during 1947. 

Of the 170,228 overassessments determined by the Unit during the 

year, 98,472 were allowed without claims having been filed. This 

compares with 82,530 in the previous year. 

There were also allowed 104,830 collectors' claims of which 28,092 

recommended abatements or credits and 76,738 recommended refunds. 

The collectors' abatement and credit claims included numerous 

multiple-item claims, i. e., claims in behalf of a number of taxpayers, 

and involved 34,682 items for abatement or credit. The refund 

claims submitted by collectors consisted largely of cases involving 

excessive prepayments of individual income tax, where the amount 

to be refunded exceeded $1,000. 

The following table provides a comparison of the allowances and 

claims acted upon by the Income Tax Unit during the years 1947 and 

1948. 

Number of income and excess profits tax overassessments allowed by the Income Tax 

Unit during fiscal years 1947 and 1948 

I Revised. 

The amount involved in income and profits tax overassessments of 

all types for 1948, including cases settled in the collectors' offices as 

well as in the Income Tax Unit, was $2,953,437,943 as compared with 

$3,881,822,795 for the preceding year. The following table shows the 

amounts of abatement, credit, refund, and interest comprising these 

totals. 

Amounts of overassessment, by method of settlement, and interest allowed on income 

and excess profits tax cases closed during the fiscal years 1947 and 1948 

Fiscal year 

1948 

$147,597, 173 

36,608,827 

894, 690, 217 

2, 756, 283, 674 

2, 899, 249,871 

54, 18% 072 

% 953,437,943 

Excludes Individual income tax credits of $1,000 or less resulting from excessive prepayments. 

Revised. 

Overassessments settled byAbatements: 

Regular 

Duplicate 

Credit 

Refund. 

Total 

Interest 

Grand total 

3, 835, 179, 891 

46,642,904 

3,881,822, 795 

1947 

$184,173,365 

74 464,935 

51%044, 236 

2, 17% 567, 335 
32 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Inventory of returns on hand in the field offices.-The total number of 

open income and excess profits tax returns on hand in the field offices 

of the Income Tax Unit at the close of the year was 968,746, compared 

with 1,182,495 on June 30, 1947 (excluding in each year returns tentatively accepted without investigation). The net decrease between 

the two dates was 213,749, or 18.1 percent. Returns for 1945 and 

prior tax years on hand as of June 30, 1948, numbered 458,985, as 

compared with 542,347 returns for 1944 and prior tax years on hand 

a year ago; thus the prior year returns constituted 47.4 percent of the 

total number on hand at the close of the fiscal year 1948, as compared 

with 45.9 percent for 1947. 

Number of income and excess profits tax returns on hand in the field offices for investi ation and in process of settlement 

Tax years 

Number of income 

and excess profits 

tax returns on 

hand as online 30 Tax years 

Number of income 

and excess profits 

tax returns on 

hand as ofJune 30 

1947 1948 1947 1948 

1987 975 616 

1938 1,278 835 

1939 2,123 1,428 

1940 7, 848 4, 986 

1941 22, 017 13, 225 

1942 39,076 21,899 

1943 129,484 69, 791 

1944 337,448 105,105 

1945 572,761 249,748 

1046 67,220 470,880 

1947 167 38, 796 

1948 85 

Total 1,182,495 968,746 

Total prior year returns 542,347 468,985 

Total current year returns__ _ _ 640,148 509,761 

The income and excess profits tax returns on hand in the field offices 

as of June 30, 1947 and 1948, are classified according to pending status 

in the table which follows: 

Number of income and excess profits tax returns on hand in the field offices for investigation and in process of settlement, by pending status as of June 80, 1947 and 

1948 

Pending status 

Number of income and 

excess profits tax returns on hand as of 

June 30 

1947 1948 

Returns on which agents' reports have not been completed: 

Awaiting classification 64,180 51,193 

In process of verification 837, 335 703, 072 

In review or typing 184, 589 104,041 

Total 1, 086,113 858,306 

Returns on which agents' reports have been completed: 

In 30-day file 21, 442 18,114 

Awaiting action after protest or preliminary notice default 70, 440 87,016 

In 90-day file 4, 500 5,310 

Total 96,382 110,440 

Grand total 1, 182, 405 1X18, 146 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 33 

Included above under "returns on which agents' reports have been 

completed" as of June 30, 1948, are 83,340 income and excess profits 

tax returns involving adjustments not agreed to by the taxpayers, 

as compared with 72,553 income and excess profits tax returns m such 

status at the close of the previous year. 

Pension trust work. -The Bureau, through the Pension Trust Division in Washington and through the respective field offices, passes 

upon all matters relative to the qualification of stock bonus, pension, 

profit-sharing, and annuity plans under section 165(a) of the Internal 

Revenue Code, as amended ; the exempt status of employees' trusts 

under that section; the effect of terminations and curtailments of 

such plans on their prior qualification; the effect of investments of 

trust funds in the stock or securities of the employer on the continued 

qualification of the plans of which the trusts are parts; the taxability 

of beneficiaries of exempt and nonexempt trusts under section 165 (b) 

and (c), respectively; the annuity treatment under section 22(b) (2) (B); 

and related matters. 

Rulings are issued and advice is furnished to taxpayers and other 

interested parties. Rulings issued through the field offices and findings with respect to tax liability after examination of the applicable 

tax returns are subject to post review in Washington. Data with 

respect to applications received and rulings issued are summarized 

as follows: 

Number of applications, 1rulings issued, and cases on hand with respect to the qualification of stock bonus, pensions, profil-eharing, and annuity plans under section 

I65(a) of the Internal Revenue Code, as amended, the effect of terminations and 

curtailments of such plans on their prior qualification, and the efect of investments 

of trust funds in the stock or securities of the employer on the continued qualification 

of the plans of which the trusts are parts 

Original 

qualidsa- 

 tion under 

section 

165(a) of 

the Code 

Effect on 

Prior gnat- 

 ideation 

Effect on 

Prior qualideation 

because of 

curtailmeat 

los '6 0 

because of 

termingdon 

Applications on hand at June 30, 1947 

Applications received during the fiscal year ended June 

30, 1948 

Total 

Applications on hand at June 30, 1918 

Rulings issued during the fiscal year ended June 30, 1948. 

Rulings issued to June 30, 1947 

Rulings issued to June 30, 1948 

251 

. 

1, 154 

117 

238 

56 

170 

7 

77 

1,405 

271 

355 

80 

226 

47 

84 

4 

1, 134 

10,608 

275 

209 

179 

47 

80 

112 

11,742 484 226 192 

I Only original applications in each category are counted as cases. Thus, cases do not include amendments 

to a plan after the original ruling as to the qualification of the plan is issued. similarly, only the original 

application for a ruling as to the effect of a curtailment of a plan is counted as a case. If the plan is subsequently further curtailed it is not tabulated again. Complete terminations occur only once and are counted 

only once. Only the initial application as to the effect of investments in the stock or securities of the employer is tabulated. Applications for rulings on subsequent investments in the stock or securities of the 

same employer are not included. 

Salary Stabilization. -Under the provisions of Treasury Decision 

5553, the Commissioner acquired jurisdiction over the salary stabilization cases, involving contravention of the Act of October 2, 1942, 

as amended, which had originated with the National War Labor 

Board or its successor, the National Wage Stabilization Board. Sixty 
34 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

such open cases were transferred to the Commissioner on March 3, 

1947, of which 52 were disposed of by July 1, 1947, and 8 were disposed 

of during the period covered by this report. These eight, involving 

contravention payments in excess of $100,000, were closed by imposing sanctions totaling $13,800 in those instances where such action 

was warranted. 

In addition, there were 39 other salary stabilization contravention 

cases on hand at July 1, 1947. During the year, 84 new salary cases 

were received and 109 cases involving contravention payments of 

$3,527,905 were disposed of by the imposition of sanctions totaling 

$674,375, leaving 14 cases still to be completed. 

In cases where it was clearly demonstrated that error had occurred 

in the imposition by the National War Labor Board or the National 

Wage Stabilization Board of sanctions upon employers, the sanctions 

previously imposed were entirely eliminated in two instances and in 

other cases the amount of the sanctions was reduced. 

EXCESS PROFITS TAX COUNCIL 

Organization of Council.—The Excess Profits Tax Council was 

organized on May 25, 1946, as a field group within the Bureau of 

Internal Revenue to exercise supervision of and responsibility for the 

settlement of cases pending before the Bureau with respect to applications for relief under the provisions of section 722 of the Internal 

Revenue Code. The Council was established pursuant to the proposal 

by the Commissioner to the Joint Committee on Internal Revenue 

Taxation in his statement of April 1, 1946, and his testimony on 

May 7, 1946, for the creation of a board for the administration of 

seckion 722. The Council was the outgrowth of public demand, as 

evidenced at the Joint Committee hearings which were held in February and May, 1946, for a change in the administration of the section by 

the creation of a board or agency separate and apart from the Bureau. 

It was felt that administration of excess profits tax relief could best 

be accomplished by the creation of a Council within the Bureau. 

The Council and its staff have offices only in Washington but the 

Council has technical supervision of the field personnel of the Bureau 

of Internal Revenue engaged in handling section 722 claims. 

Between five and six hundred Revenue Agents in the 39 field divisions of the Bureau are working on section 722 claims. Because of 

part-time assignments, this number is the equivalent of about 280 

persons engaged full time. The agents so assigned in each of the 

field divisions work under the supervision of a small group of specialists 

known as the "Section 722 Field Committee." Each claim is investigated under the supervision of the field committee (approximately 

two-thirds of the agents working on section 722 claims are engaged 

in making field examinations) and the committee makes the first 

efforts, through negotiation with the taxpayer, to reach agreement 

upon the merits of the claim. 

The Excess Profits Tax Council is composed of 15 members, 10 

of whom were recruited from outside the Bureau of Internal Revenue. 

At June 30, 1948, the Council had a staff of 39 accountants and 

attorneys, most of whom were drawn from the regular personnel of the 

Bureau. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 35 

The Council has three principal functions: 

(1) It issues interpretative rulings with respect to section 722 for 

the guidance of the field committees and taxpayers generally. 

(2) It reviews determinations made by the field committees with 

respect to all claims, irrespective of whether or not agreement with 

the taxpayer has been reached. 

(3) It makes determinations in cases in which agreement was not 

reached by the field committees and taxpayers, and in cases where the 

Council does not approve the field committees' determinations. 

The determinations of the Council are made after oral hearings with 

the taxpayer if the taxpayer so desires. 

Size of fob. —As of June 30, 1948, the cumulative total of claims 

filed amounted to 51,006, in which the tax reduction claimed amounted 

to approximately $5,600,000,000. The claims still pending before 

the Bureau as of June 30, 1948, amounted to 25,244, in which the tax 

reduction claimed amounted to approximately $4,500,000,000. 

Disposition of these claims must be made under an admittedly 

complex statute. In addition, the work involves extensive research 

in the fields of economics, statistics, and related subjects in order 

to determine the constructive average base period net income. The 

results of such studies must be translated into net income figures, 

which will require a mass of analytical accounting work. Many of the 

claims on which the Council must pass are now pending before The Tax 

Court of the United States. 

Review of principles. —During the first year of operation, the 

Council promulgated certain policies by the issuance of memoranda 

designated E. P. C. 1-18, inclusive. During the current year, the 

Council has continued its study of the principles enunciated in the 

Bulletin on section 722 in the light of current case problems and 

experience. As the result of such study, E. P. Cs. 19-33 have been 

issued and are summarized below: 

E. P. C. 19 restates certain principles with respect to changes 

in character by reason of changes in capacity, as previously.,enunciated 

in the law, the regulations, the Bulletin, and the decisions of The 

Tax Court of the United States. It sets forth the principle that, in 

cases where capacity is not represented by physical facilities, such 

facilities cannot serve as a reason for or as a limitation upon a reconstruction of normal earnings. 

E. P. C. 20 deals with the avoidance of duplication of credits of 

affiliated corporations. 

E. P. C. 21, "Capacity in relation to the application of the pushback rule," holds that any increase in capacity which is an essential 

part of, or an integral factor in, the developments which clearly may 

be expected to result from the commencement or change, by the end 

of the base period, under base period conditions, had the commencement or change been made 2 years earlier, may be recognized in 

establishing the constructive earnings level at the end of the base 

period. 

E. P. C. 22 illustrates the application of the principle enunciated in 

E. P. C. 2L 

E. P. C. 23 provides that, in the case of a fiscal year corporation 

qualifying for relief under section 722(c), the four calendar years 1936 

through 1939 may be employed as the base period where conditions 
36 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

during that period are appropriate for the determination of the taxpaver's normal earnings. 

1. P. C. 24, which is an extension of E. P. C. 21, states that any 

event or condition which is an essential part of, or integral factor in, 

the developments which clearly would have been expected to result 

from the commencement or change in character of a business, by the 

end of the base period, in the ordinary course of business, under base 

period conditions, had the commencement or change been made 2 years 

earlier, may be recognized in establishing the constructive earnings 

level at the end of the base period. 

E. P. Cs. 25-28, inclusive, set forth hypothetical case illustrations 

of the application of the principles enunciated in E. P. C. 24. 

E. P. C. 29 was designed to prevent duplication in tax benefit in 

instances where taxpayers sustained net operating losses during the 

base period which were carried over as net operating loss deductions 

for excess profits tax taxable years. This E. P. C. provides a formula 

for adjusting constructive average base period net income which has 

the effect of subjecting to excess profits tax an amount of adjusted 

excess profits net income equal to the amount that would have been 

taxed had there been no net operating loss deduction. The Council 

feels that this E. P. C. is consonant with the provisions of section 

722 (a), which prescribes that the constructive average base period net 

income shall be a fair and just amount for the purpose of comparing 

normal earnings with earnings during an excess profits tax period. 

E. P. Cs. 30 and 31 are hypothetical case illustrations, giving examples of factors to be considered in determining constructive average 

base period net income. They demonstrate that, in cases of the types 

illustrated, constructive average base period net income should represent normal earnings for the taxpayer as it existed, actually or 

constructively, at December 31, 1939. 

E. P. C. 32 is a hypothetical case illustration which sets forth the 

principle that the applicability of the push-back rule is not limited to 

cases in which the taxpayers' initial development difficulties had not 

been overcome by December 31, 1939. The Council feels that whenever a taxpayer establishes that a higher level of earnings would have 

been reached by the end of the base period if the qualifying event had 

occurred 2 years earlier than it actually occurred, the push-back rule 

should be applied. 

E. P. C. 33 presents a hypothetical case illustration involving the 

planting of an orange grove in 1935 which did not reach the productive stage until 1941 and the acquisition of a commercially producing 

rove in 1932. The Council holds that a change in taxpayer's capacity 

was consummated in 1941 when the grove planted in 1932 reached a 

commercially productive stage and that such change in capacity was 

the result of a course of action, i. e., planting, care, and cultivation, 

to which the taxpayer was committed prior to January 1, 1940. 

Continued natural growth of the rove acquired in 1932 is held to be 

inherent in the trees themselves and not to be the result of action of 

the owner. Accordingly, it is held that such natural growth cannot 

be regarded as the consummation of a commitment, or as a change 

in capacity occurring during the base period. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 37 

Revieto of taxpayer cases. —As of June 30, 1948, the Council has 

taken final action on 7,222 claims, representing more than 2,800 corporations, in which the tax reduction claimed amounted to $347,374,-

869. Of these cases, action was taken during the year ended June 30, 

1948, on 5,392 claims, in which the tax reduction claimed amounted 

to $265,776,366. 

The action of the Council with respect to 6,504 claims, or 90 percent of the claims involved, was agreed to in writing by the claimant 

corporations. Agreements on 5,748 claims were obtained by the field 

committees and agreements on 756 claims were obtained by the 

Council. 

The Council has received 7,430 agreed claims from the field committees. It accepted the agreements on 5,748 claims, rejected agreements on 161 claims, and had under consideration at June 30, 1948, 

agreements on 1,521 claims. 

The Council has received 3,612 claims on which the field committees 

did not obtain agreements. The Council obtained agreements on 625 

of these claims, disposed of 688 without obtaining an agreement from 

the claimant corporation, and had under consideration at June 30, 

1948, 2,299 of these claims. The Council also obtained modified 

agreements in 131 of the 161 claims on which it rejected agreements 

obtained by the field committees. In 30 of such claims no agreements 

were obtained. The Council, accordingly, obtained agreements on 

756 claims and disposed of 718 claims where the claimant corporations 

did not agree with the Council determinations. 

The aggregate reduction in excess profits tax claimed in the applications for relief disposed of by the Council from June 30, 1946, to 

June 30, 1948, amounted to $351,101,574. The aggregate increase in 

the excess profits credit allowed on these claims amounted to $80,347,-

000. The aggregate reduction in excess profits taxes is estimated to 

be $68,295,000, about 20 percent of the amount claimed. An increase 

in the excess profits credit of a corporation has the effect of increasing 

its normal tax and surtax. When this factor is considered, the relief 

obtained on the claims disposed of by the Council as of June 30, 1948, 

is estimated to amount to $35,727,662. A corporation was perhaitted 

to anticipate some of the relief claimed under section 722 by deferring 

payment of part of the tax shown as due on its return. This anticipation was provided for by the deferment provisions of section 

710(a)(5) of the Code. The amount deferred with respect to the 

claims disposed of by the Council as of June 30, 1948, amounted to 

$32,798,311. 

Docketed cases. —As of July 1, 1946, there werepending before The 

Tax Court of the United States 630 cases involving relief under section 722. Under the revised procedure for the administration of 

section 722 these cases were either referred to the section 722 field 

committees for reconsideration or reconsidered by the Technical Staff 

and referred to the Council for review. As of June 30, 1948, the 

Council had received for review 297 of such taxpayer cases, and had 

completed action in 182 of them. Of the 182 cases disposed of, taxpayer agreements were obtained in 123 cases, thereby leaving 59 

docketed cases which were returned to the Technical Staff without 

agreements. 
$5,580,195,211 

10, 377, 806 

130,853,395 38, 780, 743 

$13,670,817 

38 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The following summary shows additional information with respect 

to claims received and acted upon and also shows the status of claims 

pending at the dose of the year: 

Applications for excess profits tax relief (section 722, Internal Revenue Code as 

amended)-Cumulative receipts and disposals, fiscal years 1942-1948, inclusive 

Increase 

Item Number in income 

tax 

51, 006 

1,348 

3,821 

Total allowances 5,169 

Disallowed 8, 545 

Withdrawn 9,235 

2, 813 Eliminated 

Totol disposals 25,762 1,091,017,745 

On In hand e nts' 

Tune 30, 1948: 

ag offices: 

Awaiting investigation 2,255 818,154,321 

Under investigation 8, 889 1, 765, 367, 220 

Investigated, awaiting field conference, etc__ 7,812 1, 288, 015, 057 

In Excess Profits Tax Council. 2, Awaiting decision 268 279, 312, 771 

2,391 253,302,6 

193 

44 

Awaiting review 

In Technical Staff 12 2,095, 

Before the Tax Court 579 39, 718, 773 

In process of closing 1,088 84,811,987 

Total pending 25, 244 4, 489.177, 466 

Amount of tax reduction claimed does not take into account tax adjustments made subsequent to the 

filing of relief applications. Consists of applications eliminated from further consideration upon agent's finding that no tax liability 

existed. Based on field office reports. Includes oases in transit. 

MISCELLANEOUS TAX UNIT 

The Miscellaneous Tax Unit is concerned with the administration 

of all internal revenue taxes except the income and excess profits taxes, 

the taxes applicable to alcoholic beverages, and those relating to employment. Detailed statements concerning the particular taxes administered in each of the divisions of the Miscellaneous Tax Unit are 

set forth in the paragraphs which follow. 

Collections of miscellaneous taxes for the year 1948 were $6,055,-

682,656, an increase of $466,479,217 over the collections for the 

precedingyear. 

ESTATE TAX DIVISION.-The Estate Tax Division administers the 

laws applicable to the estate tax and the gift tax. 

Collections of estate tax for the year amounted to $822,380,121, an 

increase of $113,586,310 over the collections for the preceding year. 

Collections of gift tax amounted to $76,965,322, which represents 

an increase of $6,468,060 as compared with the collections for the 

preceding year. Assessment and collection of proposed deficiencies in estate and 

gift taxes amounting to $43,076,720, asserted in 280 cases, were withheld pending the adjudication of appeals filed with The Tax Court of 

the United States. 

Returns.-There were 25,493 estate tax returns and 30,603 gift tax 

returns received during the year. Estate tax returns are referred to 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 39 

the internal revenue agents in charge for investigation and determination of the tax, and later these returns receive a post-audit review 

in the Bureau at Washington Field investigations in connection 

with gift tax returns are conducted only in designated cases, which 

are likewise subjected to a post-audit review. All other gift tax returns are audited in the Bureau in Washington without reference to 

the field. 

Number of estate tax and gift tax returns on hand received, and audited during the 

fiscal years 1947 and 1948 

On hand at beginning of year 

Received 

Total to be disposed of 

Disposed of 

Onhand atend of year 

I During the year, 2,096 out of 2,257 gift tax cases requiring post-audit review were disposed of, leaving 

on hand only 161 requiting similar disposition. 

As a result of field investigations and Bureau audits, additional 

assessments of tax, interest, and penalty amounting to $126,925,338 

were made in estate tax cases and $9,861,586 in gift tax cases. Interest included in these totals amounted to $14,703,426 in estate tax 

cases and $1,818,249 in gift tax cases. 

Claims.-There were 1,085 claims for refund of estate tax and gift 

tax received during the year, as compared with 969 claims received 

during the preceding year. Refunds of estate and gift taxes, with 

interest thereon, were allowed in the total amount of $10,674,209, 

representing 2,237 cases. Included in this amount were refunds of 

$5,295,602 authorized as a result of court decisions in 82 cases. 

Estate tax and gift tax claims received and disposed of, fiscal year 1948 

Estate tax claims Gift tax claims 

Refund Abatement Refund Abatement 

1 0 

Amount DI- Amount 

0 1 

Amount Amount 

Claims filed: 

On hand July 1, 1947.. 659 $17,398, 541.82 4 $627.31 164 $1,376,942 01 3 $2,609.75 

Received 879 16,824,498. 74 494 6,052,992.48 208 1,393, 529.21 89 449,404.92 

Reopened 60 710,785.96 0.00 4 45, 949.58 0.00 

Total to be disposed 

of 1, 598 34,933,828. 52 498 6,053,619. 79 374 2,816,420.80 92 452,014.67 

Allowed 611 4, 617, 219.32 5,736,380.10 117 269,654.19 85 11,042. 11 

Credited 1 10,862.91 164, 528.80 1 71,980.8 0.00 

Rejected 198 4,459,991.87 117,129. 6 61 624,077.1 14,610. 72 

Total disposed of 760 9,089,074.10 489 6,018,078.52 179 965, 712422 88 425,652.83 

On hand June 30,1948_ 838 25, 844, 752.42 9 35,541.27 195 1,850, 708.58 8 28, 361.84 

No claims filed, overassessments allowed 1,299 3,858,844.43 184 5,034, 573.37 210 268,523.13 4 207,719.33 

Interest allowed 1,588,292.00 0.00 91,675.62 0.00 

Total allowed, including interest. ..... ..... 1,910 10,044,355.75 666 10, 770,933.47 327 629,852.94 89 518,761.44 

811598-49---4 

Excess profits tax reduction 

Net receipts (excluding transfers and reopened 

eases) 

DisposalsAllowed in whole 

Allowed in part 

Claimed 1 

141, 231,M 

328, 089, 865 

621,896,680 

Allowed 

52,451, 560 

$6,604,365 

19, 810, 842 

20,415,207 

Estate tax Gift tax 

1947 1948 1947 1948 

16,897 21,091 15,679 19,276 

23,209 25, 493 27, 046 30, 603 

40,106 46,584 42,725 49,879 

19,015 22,056 23,449 30.572 

21,091 24,528 19,276 1 19,307 
40 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TOBACCO AND CAPITAL STOCK TAX DIVISION.—The Tobacco and 

Capital Stock Tax Division is concerned with the administration of 

the laws and regulations relating to the taxes on the manufacture, 

sale, or removal of tobacco, snuff, cigars, cigarettes, cigarette papers 

and tubes, the purchase and sale of leaf tobacco,, and the tax-free 

removal of tobacco products for export, for use of the United States, 

and for use as sea stores. This division is also concerned with the 

administration of the capital stock tax, repealed by section 201 of the 

Revenue Act of 1945 with respect to the years ended after June 30, 

1945, under which a tax was imposed on corporations carrying on or 

doing business during any part of the taxable year, the tax being 

measured by the declared value of the capital stock of domestic corporations, and by the declared value of the capital employed in the 

United States in the case of foreign corporations. The division is 

still engaged in closing out the capital stock tax returns, claims, and 

other matters relating to the tax. 

Tobacco taxes. —The collections of tobacco taxes for the year 

amounted to $1,300,280,153, an increase of $62,511,851, or approximately 5.1 percent, over collections from similar sources during the 

preceding year. 

A comparison of the collections of tobacco taxes for the fiscal years 1947 and 1948 

Source 1947 1948 

Increase or decrease (—) 

Amount Percent 

Cigars (large): 

Clasa A $66, 450.74 $42,256 18 —$24,191.56 —38.4 

Class B 946, 708.47 1,076,747.22 130,038.75 13.7 

Class C 3, 532, 311.15 5,085,845.47 1,553, 534.32 44.0 

Class D 8, 375,168.42 4,900,955.39 —3, 474, 213.03 —41.5 

Class E 29, 580,148.13 30,497, 921.92 907, 773.79 3.1 Class F 2,727,171.39 2,312, 998.99 —414,172.40 —15.2 

Class 0 3,060, 562.14 2, 779, 238.81 —281, 323.33 —9.2 

Total 48, 288,520.44 46,685,966.98 —1,602, 553. 46 —3.3 

Cigars (small) 65,695.15 65, 536.14 —159.01 

Cigarettes (large) 6,279.78 4,601.65 —1,678.13 —26.7 

Cigarettes (small) 1,145, 261,626.61 1,206199,005.10 62, 937,378.49 5.5 

Tobacco, manufactured 36, 547, 648.65 37,024, 391.73 476, 743.08 1.3 Snuff 7,054,624 59 7,372, 400.18 317, 775.59 4.5 

Total 43,602,273.24 44,396, 791. 91 794, 518.87 1.8 

Leaf tobacco sold 660.62 693.94 33.32 5.0 

Cigarette papers 537,624.33 924,384.23 388, 759.90 71.9 

Cigarette tubes 1,040.88 1,140.00 99.14 9.5 

Cigar floor stocks tax 3, 535.96 837.71 —2, 908.25 —82.2 

Cigarette floor stocks tax 1,044.79 1,405.26 360. 47 34.5 

Grand total 1,237, 768, 301.78 1, 303, 280,152. 92 62, 511,851.14 5.1 

The tax on small cigarettes, not including floor stocks tax, amounted 

to $1,208,199,005, an increase of $62,937,378, or 5.5 percent, over 

collections for the preceding year. During the year, 34,696,170,185 

small cigarettes were withdrawn from factories without payment of 

tax, as compared with 33,305,155,000 cigarettes withdrawn during the 

preceding year. These tax-free withdrawals included shipments for 

export, shipments for use as sea stores on vessels on the high seas, 

REPORT OF 'COMMISSIONER OF INTERNAL REVENUE 41 

and also for use of the United States. Withdrawals for use as sea 

stores on vessels on the high seas may be delivered directly to vessels, 

to bonded internal revenue tobacco sea stores warehouses, or to sea 

stores warehouses operated by the supply branches of the United 

States Army and Navy at ports in the United States. 

There were 40 bonded internal revenue sea stores warehouses, 16 

Army and Navy sea stores warehouses, and 10 bonded internal revenue 

export warehouses in operation at the end of the year. 

The tax on large cigars amounted to $46,685,967, a decrease of 

$1,602,553, compared with the collections for the preceding year. 

Number of claims for the refund and abatement of tobacco taxes, for the redemption 

of tobacco stamps, and for drawback, received and disposed of during fiscal year 

1948 

Refund Redemption Abatement Drawback 

Number Amount NumDer Amount Num- bar 

Amount Num- ber Amount 

On hand July 1, 1947 

Received 

Allowed 

Rejected 

On hand June 30, 1948 

@MU"' 

$1, 254.38 

19,362. 72 

1 1, 232.09 

9,901. 99 

9, 483.02 

49 

2,266 

2,164 

10 

141 

$36, 782.80 

3, 232,478.72 

3,037,019. 52 

40, 621.64 

191, 620.36 

F.1 44"1. 2 

$39, 669.10 

42, 79L 00 

68, 438.89 

3, 392.06 

10, 629.15 

• 

$1, 150. 52 

1, 038.52 

112.00 

1 In addition, Interest in the amount of $19.90 was allowed. The sum of $3,037,019.52, representing cliff= 

allowed for the redemption of stamps, includes the following: Stamps which were rendered useless, $1,195,-

694.35; stamps for which the owner alleged he had no further use, $190,492.21; and the value of stamps affixed 

to packages of tobacco products withdrawn from the market by the manufacturer or importer, $1,850,830.96. 

Detailed statistics covering the manufacture and removal of manufactured tobacco, snuff, cigars, and cigarettes, the receipt and shipment of leaf tobacco, and the removal of cigarette papers and tubes 

will be found in tables which appear in the Appendix. 

Capital stock tax.— Collections of delinquent capital stock tax during 

the year amounted to $1,722,833. 

As a result of the review and audit of returns, 755 assessments were 

made, involving tax, penalty, and interest in the amount of $2,586,520. 

Number of capital stock tax claims received and disposed of during the fiscal year 1948 

Refund Abatement Uneollectible Total 

fir" Amount I 0 Amount Derr Amount 

be Amount 

On hand July 1, 1947 151 $548,955.74 g-cq 

Allowed Rejected 

141 98,155.35 

Received 

 192 463,007.11 48,094. 33 92 15,569.71 355 528,671.15 

Reopened 

 16 9,448.32 167.82 18 9,616. 14 

88 295,333. 58 On hand June 30, 1948_ 130 627,922. 24 51,632.68 8 2,119.36 189 681,674.28 

$14,738.12 19 $4,982.41 190 $568, 676.27 

9,051.11 102 18, 317. 44 277 125, 533.99 

2,316. 48 1 115.32 97 297,765.as 

During the year, a total of $21,373 including interest o $7,563, was 

refunded as the result of court decisions. 

SALES TAX DIVISION.—The Sales Tax Division is concerned with 

the administration of the manufacturers' excise taxes and the retail 

dealers' excise taxes on jewelry, furs, toilet preparations, luggage, etc. 
42 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Collections with respect to the taxes administered in the Sales Tax 

Division are shown in the following table: 

Collections during the fiscal years 1947 and 1948 

Source 1947 1948 Increase or 

decrease (—) 

Manufacturers' excise taxes: • 

Lubricating oils $82,014,668.57 $80,886,921.61 —$1,127,746.96 

Matches 8,413,182.57 10,609,667.69 2,196,475.12 

Gasoline 433, 675, 867.82 478, 637,625.15 49, 961,757.33 

Electrical energy 63,014,069.19 69, 700, 529. 73 6, 686, 460.64 

Tires and timer tubes 174, 927,405.37 169, 284,138.65 —15,643, 266.72 

Phonograph records 8, 491, 543.44 7, 531,906.10 —969, 638.34 

Musical instruments 10,151, 3.39. 18 10, 572,682.91 421,344. 73 

Luggage 48, 562.50 189.13 —44373.37 

Electric, gas, and o➢ achpsces 65,608, 224. 4,9 87,857,612.46 22,249,387.98 

Business and store machines 25,183,429.94 32,707,141.16 7, 523, 711.72 

photographic apparatus 36,162, 830.60 43,935,373. 95 7,772, 643.33 

Electric light bulbs and tubes 23, 179,762.04 24,935, M5.39 1,755,743.35 

Automobile trucks 62,098, 895.81 91,962,891.20 29,863,995.39 

Other automobiles and motorcycles 204, 679, 517.76 270,958,392.21 66,278,874.95 

Parts and accessories for automobiles 99, 932, 340.73 122,950,708.28 23,018,367.55 

Radio sets, phonographs, components, etc 63, 856, 292.16 67, 266,816.93 3,410,564.77 

Refrigerators, air-conditioners, etc 37,352,386.96 58,473,372.22 21,120, 985.26 

Sporting goods 17,054,041.99 18,827,947.98 1, 773,905.99 

Firearms, shells, and cartridges 9,031,273. 51 11,276, 687.37 2,245,413.86 

Pistols and revolvers 384, 029.36 857, 913.44 473,884.08 

Total :1,425,259, 82448 1,649,234,052 58 223,974,390. 08 

Retailers' excise taxes: 

Jewelry Z6, 615, 429.22 217,899,249.20 —18,718,180.02 

Furs 97,480,959. 81 79, 539,152.40 —17,941,807.41 

Toilet preparations 95,542,308. 76 91,852,012.92 —3,690,295.89 

Luggage 84,587,998. 88 80, 632, 823.81 —3,966,625.07 

Total 514, 226, 646.67 969,922, 738.33 —44,303,908.34 

Grand total 1,939,486,309.15 2,119,166, 790.89 179,670,481. 79 

I Revised. 

Assessments.—A total of $4,653,326,310, representing 6,117,932 

items, was assessed on 2,898 miscellaneous tax assessment lists, which 

included original and additional assessments of miscellaneous internal 

revenue taxes.' Included in the lists were 43,414 additional assessments, resulting from office audit and field investigations, representing 

tax, interest, and penalty of $153,141,093. Interest included in this 

amount totaled $19,229,559. 

Field reports and returns.—At the beginning of the year there were 

on hand 141 field reports, in the amount of $1,195,556, with respect 

to proposed additional sales taxes. During the year, 2,514 field 

reports were received, representing $7,558,648 in proposed additional 

taxes, and 2,475 were examined and closed, representing taxes amounting to $6,737,411. On June 30, 1948, there were 180 reports covering 

$2,016,793 awaiting additional evidence. Sales and miscellaneous 

tax returns totaling $6,047,049, representing tax in the amount of 

$3,329,054,679, were received and examined during the year. The 

original copies of the various sales and miscellaneous tax returns filed 

on and after May 1, 1948 (except those returns on which credits are 

I As a matter of administrative convenience, the Sales Tax Division completes assessments, schedules 

claims and certificates of overassessment, and passes on offers in compromise for the Estate Tax Division, 

the Tobacco and_ Capital Stock Tax Division, and the Miscellaneous Division. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 43 

claimed and certain other types of returns where the taxpayers are 

not in agreement with the deputy collectors' findings), remain in the 

collectors' offices.where such returns were originally filed. 

Claims.—The number of claims received and disposed of by the 

Sales Tax Division during the fiscal year ended June 30, 1948, is 

shown in the following table: 

Number of claims received and disposed of by the Sales Tax Division during the 

fiscal year 1948 

Claims 

Refund Abatement lincollectible Total 

Numbar Amount 

I b 

Amount 

bI 

Amount Nu- ber Amount 

Sales taxes: 

On hand July 1, 1947_ 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 

1948 

931 

1,554 

34 

1,180 

287 

1,052 

$3,173,184 23 

2,476, 177.83 

281, 573.03 

1, 255,431.79 

4 068,696.12 

2,606,807.18 

I5.11" 

$1, 09D, 239.63 

954,658. 33 

3,565.95 

588,817.27 

737, 505.04 

731,141. 60 

1 

205 

198 

8 

$38.39 

191,078.08 

172, 232.41 

. 

18,879.06 

1, 412 

3,311 

38 

2,746 

370 

1,646 

$4, 272, 462.25 

3,621,909.24 

235,138.98 

2,016, 481.47 

2, 806, 201. 16 

3,356.827.84 

In connection with the claims shown in the foregoing table, interest 

was allowed in the amount of $215,349, compared with $124,879 

allowed as interest during the preceding year. 

Credit cases.—At the beginning of the year there were on hand 

1,476 sales tax credit cases involving $4,195,181. During the year 

28,876 cases involving $48,381,533 were received and 28,311 cases 

involving $48,896,481 were disposed of. Of this number, 28,158 cases 

involving $48,861,625 were allowed, while 153 cases representing 

$35,356 were rejected. 

Offers in compromise.—On July 1, 1947, there were on hand 9,973 

offers in compromise aggregating $299,779, which had been submitted 

in settlement of civil and crimmal liabilities incurred in connection 

with various excise and miscellaneous taxes. There were 19,759 

offers aggregating $444,049 received; 23,096 offers aggregating $383,120 

were accepted; 306 offers in the amount of $83,875 were rejected; 

and 68 offers amounting to $9,174 were withdrawn during the fiscal 

year. On June 30, 1948, there were on hand 6,262 offers amounting 

to $267,709 under consideration or awaiting additional evidence. 

Miscellaneous tax field force .—The small group of internal revenue 

agents assigned to duty under the direction of the Miscellaneous Tax 

Unit, which operates chiefly as a mobile organization investigating 

various miscellaneous delinquent taxes, continued to obtain excellent 

results. During the year these field officers reported a total of 3,067 

cases, involving $9,026,666 in additional taxes, penalties, and interest. 

MISCELLANEOUS Divuflox.—The Miscellaneous Division is concerned with the administration of the taxes on admissions, dues, telephone, telegraph, and cable facilities, transportation of persons, transportation of property, transportation of oil by pipe line, safe deposit 

boxes, the processing of coconut and other vegetable oils, manufactured sugar, transfers of interests in silver bullion, hydraulic mining; 

the special taxes on the maintenance of coin-operated amusement and 
44 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

gaming devices, and on the operation of bowling alleys and billiard 

and pool tables; documentary stamp taxes; taxes on oleomargarine, 

etc., narcotics, marihuana; the administration of the National Firearms Act and the Federal Firearms Act; and the adjustment of claims 

for refund of taxes paid under the Agricultural Adjustment Act and 

related legislation. 

The collections of the taxes administered in the Miscellaneous 

Division are shown in the following table: 

Collections during the fiscal years 1947 and 1948 

Source 1947 1948 Increase or 

decrease (—) 

Documentary stamps: 

Bonds of indebtedness, capital stock issues, etc__ $49,105, 883.24 $50,771,302.94 $1,665, 419.70 

Capital stock sales or transfers 21,963, 073.30 20,373, 527.57 —1, 589, 545.73 

Playing cards 7, 781,949. 78 7, 867,223. 97 85, 274. 19 

Silver bullion, sales or transfers 1,127, 062.09 463,881.16 —673, 180. 93 

Total 79,977,968. 41 79,465,935.64 —512, 032. 77 

Oleomargarine: 

Colored 2,131, 712.17 5,290, 241. 35 3, 158, 529.18 

Uncolored 1, 441, 110. 03 2,066, 263. 77 625, 153. 74 

Special taxes 2, 300,915. 60 2,449,924. 22 149, 008 62 

Total 5,873,737. 80 9,806, 429. 34 3,932,691. 54 

Adulterated butter 7, 660.52 14, 769.22 7,108. 70 

Renovated butter 2, 680.02 3, 278.00 597.98 

Mixed flour 

Filled cheese 19, 660.09 1, 644.73 —18, 115.36 

Total 30,000. 63 19, 591.95 —10, 403.68 

Transportation of oil by pipe line 16, 988,166. 23 18, 773, 045.00 1,784, 878.77 

Telegraph, telephone, cable and radio messages, etc. 240, 156, 5(10. 23 255, 711,272. 43 15, 565,712. 20 

Leased wires, etc. (telegraph and telephone) 12, 590, 740. 01 19, 543, 879.16 6,953, 133. 15 

Local telephone service 164,944, 261. 45 193, 520, 917. 11 28, 576, 655. 66 

Safe deposit boxes 8, 560, 125. 23 9, 081,102 94 , 520,977. 71 

Total 443,238,859. 15 496, 630,216. 64 53,391,357.49 

Adinbslons 392, 873, 383.06 385, 100, 699. 12 —7,770. 683.94 

Cabaret 63, 349, 838.46 53, 527, 145. 22 —9, 822, 693.24 

Dues and initiation fees 23, 228, 760.96 25, 499, 192. 76 2, 200,431. 79 

Total 479, 521,982. 48 464, 127, 037. 09 —15,394,945.39 

Narcotics 772, 418.98 869, 821.45 97, 402.47 

Marihuana 19, 170.94 18, 821.19 —349.75 

Total 791, 589. 92 888, 642.64 97,052.72 

Coconut oils, etc., processed 17,313, 936. 61 25,704, 319. 68 8, 390,382. 97 

National Firearms Act 8,327. 87 9,359.71 1,031. 84 

Total 17, 322, 264.48 26,713, 679.29 8,391, 414.81 

Bowling alleys, Peel tables 4, 457, 993. 20. 4, 085, 677.01 —372, 316.19 

Coin-operated devices 20, 432,234.96 10, 270,940. 65 —1, 161,293. 41 

Transportation of persons 244, 002,947.52' 246, 323,047. 56 2,320,108 04 

Transportation of property 275,701,414. 68 317, 203,134. 25 41, 501,719. 57 

Total 1544,594, 589.46 586, 882, 799. 47 42, 288,210.01 

Sugar ; 59, 151,92236 71, 246;833.76 12, 004,911.40 

Other miscellaneous receipts 856,502. 49 396, 269:15 460, 233,34 

Grand total 11, 831, 869. 417. 18 1, 735,177, 434.97 103, 818, 017.79 

1Revised. 

REPORT OF COMMISSIONER OP INTERNAL REVENUE 45 

Oleomargarine; adulterated, process or renovated butter; and filled 

cheese.—At the beginning of the year there were 44 manufacturers of 

oleomargarine engaged in business, 32 of which produced colored 

oleomargarine. At the close of the year there were 51 manufacturers 

of oleomargarine engaged in business, 38 of which produced colored 

oleomargarine. In addition to the manufacturers listed, there were 

others who incurred liability to the tax as manufacturers by reason of 

coloring and selling the product. Manufacturers produced 75,242,507 

pounds of colored oleomargarine and 815,090,586 pounds of uncolored 

oleomargarine, as compared with production of 65,959,752 pounds of 

colored oleomargarine and 576,446,014 pounds of uncolored oleomargarine during the previous year. There were 33,902 returns filed 

during the year by manufacturers and wholesale dealers in oleomargarine. 

There were 19,766,635 pounds of colored oleomargarine withdrawn 

without the payment of tax for export, and tax-free withdrawals of 

colored oleomargarine for the use of the United States amounted to 

3,784,868 pounds 

One manufacturer of adulterated butter and four manufacturers of 

process or renovated butter registered during the fiscal year. The 

production of adulterated butter amounted to 45,172 pounds, as 

compared with 55,702 pounds produced during the preceding year. 

The process or renovated butter produced amounted to 1,246,525 

pounds, as compared with 1,017,115 pounds produced during the 

preceding year. 

There was one manufacturer of filled cheese registered during the 

fiscal year. Filled cheese produced amounted to 18,867 pounds as 

compared with none produced during the preceding year. 

Firearms, under the National Firearms Act and the Federal Firearms 

Act.—The collections of taxes during year under the National Firearms 

Act, including the special taxes, amounted to $9,360. 

The number of licenses issued during the current year, in accordance 

with the provisions of the Federal Firearms Act, to manufacturers and 

dealers in firearms, was 26,223. 

Silver.—Section 1805 of the Internal Revenue Code imposes a tax 

equivalent to 50 percent of the net profit realized on the transfer of an 

interest in silver bullion, subject to certain exemptions and abatements to registered dealers and producers. The collections of silver 

tax during the year amounted to $453,881, as compared with col 

lections of $1,127,062 for the preceding year. 

Field and special squad reports.—There were received during the 

year 5,491 reports, representing additional taxes in the amount of 

$9,180,825, and 5,509 reports amounting to $8,390,066 were examined 

and closed, leaving 294 reports covering $3,007,417 remaining for 

adjustment at the close of the year. 
46 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 47 

Miscellaneous claims.—The claims involving the miscellaneous 

taxes, received and disposed of during the fiscal year, are shown in 

the following table: 

Number of claims received and disposed of by the Miscellaneous Division during the 

fiscal year 1948 

Claims 

Refund Abatement Redemption Uncollectible 

Amount Amount 

I 0 

Amount 

I 0 

Amount 

Miscellaneous excise: 

.g143 Wins "2, A r .-- 84 man -- 

On band July 1, 1947-- , 381 $1,948,504.60 $384,415.85 155 $60,301.19 

Received 3,799 2,427,922.60 770,174.43 688 293,100. 90 

Reopened 66 43,047.08 16, 743.14 1 25.00 

Allowed 3 537 1, 316, 939.33 395, 554.22 755 274, 574.48 

Rejected 509 531, 101.08 380, 198. 90 4 1, 265.26 

On band June 30, 1948_ 1, 200 2, 571, 433.87 395, 680.30 85 73, 687.37 

Miscellaneous stamps: 

On band July 1, 1947._ 260 26,627.87 50,990.09 427 $134, 763.10 41 1,449. 57 

Received 1,371 146, 386.81 171,407.35 3,022 404,599.69 499 46,087.69 

Reopened 8 6,044.28 8,097.10 10 324.23 1 250.00 Allowed 1,374 59,090.48 151,406.84 2, 887 328, 241.87 492 45,667.04 

Rejected 47 69, 852.10 29,247.31 192 135, 921.36 

On hand Jane 30,1948_ 218 60,016.18 49,840.39 380 73,523.79 49 2,120.22 

Narcotic: 

On hand July 1, 1917.. 21 38.10 2.00 2 286.92 1 303.76 

Received 108 323.67 4, 544.35 61 642.95 22 6,164.59 

Reopened 

Allowed 113 318.02 2, 715.71 55 777.46 20 6,199.02 

Rejected 4 19.20 103.13 2 138.52 

On hand June 30, 1948_ 12 24.45 1, 727.51 6 13.89 3 269.32 

Marihuana: 

On hand July 1, 1947 13 17,305. 00 

Received 68, 716.51 1 8.00 151 636,011.53 

Reopened 

Allowed 

Rejected 62,900.00 

1,402.50 1 8.00 146 501,293.89 

On hand June 30, 1948 4,414.01 18 152,022.64 Silver: 

On hand July 1, 1947 31,162.85 2 759.28' 

Received 2 17,146.98 2,979,768.85 1 2, 594.63 

Reopened 

Allowed 95, 758.56 3 3,353, 89 

Rejected 1 837.13 7,359.12 

On band June 30, 1948. 1 16,308.85 2,907,804.02 

Coal: 

On band July 1, 1947 481.17 3 450.21 

Received 3 162.86 835.14 54 6,635.17 

Reopened 

Allowed 

Rejected 

 2 

1 28 

134.42 

24 

1,316.31 49 6,339.19 

On band June 30, 1948 8 748.19 

Stigar: 

On hand July 1, 1947.. 36 119,052.46 

Received 646 26,100,187.22 1 1,368 72 Reopened 3 1, 910. 48 

Allowed 589 1, 517,065. 09 1 1,368.72 

Rejected 14 24, 583,438.84 

On hand June 30, 1948_ 82 129, 646.23 

Total: 

On hand July 1, 1947._ 1, 698 2,004, 223.03 467,041.96 431 135,809.28 213 79,809.72 Received 5,929 28, 701,028.64 3,995,446.63 3,086 407,845.27 1,415 985,388.80 

Reopened 77 51,001.84 24,840. 24 10 324.23 2 275.00 Allowed 5, 615 2,893, 547.34 648,154.14 2, 946 332,381.22 1,463 833,442.32 

Rejected 576 25,175,276.59 479,938. 46 194 138,069.88 4 1,265.26 

On hand June 30, 1948. 1,613 2,777,429.58 3,359,386.23 386 75,537.68 183 228,745.74 

Miscellaneous credit cases.—Six hundred and sixty-six cases, involving taxes of $636,187, were received during the year. A total of 

597 cases, involving $384,550, was disposed of by the allowance of 578 

cases, representing $372,926, and the rejection of 19 cases, amounting 

to $11,624. 

ALCOHOL TAX UNIT 

General functions.—The Alcohol Tax Unit is charged with the administration of the laws relating to the production, warehousing, taxpayment, rectification, packaging, and distribution of distilled spirits, 

wines, and fermented malt liquors; the production, warehousing, taxpayment, denaturation, and distribution of industrial alcohol; the 

determination, 'assertion, and assessment of taxes and penalties on 

such liquors; the investigation of returns covering occupational and 

commodity taxes; the regulation of the manufacture and use of liquor 

bottles; the chemical analysis of liquors and other products to determine their taxable status and proper labeling; the administration of 

the provisions of the Federal Alcohol Administration Act relating to 

the regulation of interstate and foreign commerce in distilled spirits, 

wines, and fermented malt liquors, and the labeling and advertising 

thereof; and with the investigation, detection, and prevention of 

willful and fraudulent violations of the internal revenue laws relating 

thereto. 

The functions of the Unit are classified as permissive, enforcement, 

and basic permit and trade practice. In addition to the headquarters 

office, there are 15 field districts. The supervisors of such districts 

administer, within their respective districts, internal revenue laws and 

regulations relating to alcoholic liquors and denatured alcohol and the 

Federal Alcohol Administration Act. 

PERMISSIVE ACTIVITIES 

Plants and permittees.—On June 30, 1948, there were authorized to 

operate a total of 2,371 registered and fruit distilleries, internal revenue 

bonded warehouses, industrial alcohol plants and warehouses, denaturing plants, rectifying plants, tax-paid bottling houses, wineries, 

breweries, and vinegar plants as compared with 2,423 as of June 30, 

1947. This represents a decrease of 52 establishments. As of June 

30, 1948, there were 467,811 wholesale and retail dealers, as compared 

with 454,459 a year ago, representing an increase of 13,352 dealers, or 

2.9 percent. The total number of plants and permittees of all classes, 

as of June 30, 1948, was 487,027 as compared with 473,699 a yearago, 

representing an increase of 13,328 or 2.8 percent. A table showing the 

number for each class, as of June 30, 1948, is included in the Appendix. 

Collections.—For the fourth consecutive year, over two billion 

dollars were collected in Federal liquor taxes on domestic and imported liquors (distilled spirits, fermented malt liquors, and wines), 

representing receipts from excise taxes, rectification tax, floor stocks 

taxes, special and occupational taxes, and bottle or container stamps. 

The total collections of $2,255,326,754 during the year represent a 

decrease of $219,436,688 or 8.9 percent, as compared with collections 

of $2,474,762,398 during 1947. 

The total collections on distilled spirits alone in the fiscal year 1948 

again exceeded one billion dollars, but represent a decrease of approximately 260 millions from collections for 1947. Such collections 

amounted to 66.2 percent of the total liquor tax collections in 1948. 

compared with 70.8 percent in the fiscal year 1947. 
Total excise tax collections Change 

Source 

Fiscal year 

1948 

Fiscal year 

1997 Amount Percent 

Distilled spirits: 

Domestic 

Imported 

Total 

Fermented malt liquors 

Wines: 

Domestic 

Imported 

Total 

Grand total 

i1,109, 

881 $1, 62, 180, 223 -$237356,342 -15. 2 

109, C435, 295 1

5

21, 661, 519 -11,

, 

 596,219 -9. 5 

1,434, 789,176 1,683. 741, 737 -298, 952, 561 -14.8 

697,097,258 661,417,516 +35, 679, 742 +5. 4 

58,428,943 54, 293, 600 +4,13$ 343 +7.6 

2,532, 893 2, 905, 887 -372, 994 -12.8 

60, 961, 836 67,196, 487 +3, 765, 349 +6. 6 

2,192,848, 270 2,403.355,740 -209, 507,470 -8.7 

Tax gallons Change 

Production of distilled spirits 

Fiscal year 

1948 

Fiscal year 

1947 Amount Percent 

By registered distilleries: 

Whisky 

Brandy 

RumBeverage 

Industrial 

Gin 

Spirits 

Total 

By fruit distilleries: 

Brandy 

Spirits 

Total 

Grand total 

129, 597,067 167, 994,805 -38,397, 738 -22. 9 

18,455 48,916 -30,461 -62.3 

441,123 908,083 -466,960 -51.4 

1, 567, 410 1, 561,046 -3, 635 

3, 691,196 7, 359,998 -3, 668,802 -49.8 

83,193,482 92,025,366 -8,831,884 -9.6 

218,498, 733 269, 898, 213 -51,399,480 -19.0 

21,1,197 40,801, 611 -19,647,414 

4, 47

5

4

4

, 413 4, 457,876 +16,537 +. 4 

25, 628, 610 45,259,487 -19,630,877 

7A9, 127,343 315, 157,700 -71,030, 357 -22.5 

48 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The total collections from all domestic and imported liquor taxes 

during 1948 for distilled spirits, fermented malt liquors, and wines are 

compared with such collections during the preceding year in the 

following table: 

Source 

Tax collections Change 

Fiscal year 1998 Fiscal year 1947 Amount Percent 

Distilled spirits $1,492,590,331 $1, 751, 923, 991 -$259,333,660 -14.8 

Fermented malt liquors 701, 119,310 665,081,495 +36,037,815 +5.4 

Wines 61,617,113 57, 756, 912 +3,860,201 8.7 

Total 2,255,326, 754 2, 474, 762,398 -219,435,644 -& 9 

RevLsed. 

The total excise tax collections on domestic and imported distilled 

spirits for the fiscal year 1948 amounted to $1,434,789,176, as compared with $1,683,741,737 for the preceding year, representing a 

decrease of 14.8 percent. 

The total excise tax collections on domestic distilled spirits for 1948 

amounted to $1,324,823,881, as compared with $1,562,180,223 for 

1947, a decrease of $237,356,342, or 15.2 percent. The total excise 

taxes on imported distilled spirits for 1948 amounted to $109,965,295, 

compared with $121,561,514 for 1947, a decrease of $11,596,219, or 

9.5 percent. 

The total excise tax collections from all domestic and imported 

liquor taxes during 1948 for distilled spirits (exclusive of seizures, 

penalties, etc.), fermented malt liquors, and wines are compared with 

such collections during the preceding year in the following table: 

Production of distilled spirits.-During the fiscal year 1948, a food 

conservation program brought about temporary restrictions on the 

use of grain at registered distilleries and industrial alcohol plants. 

For a period of 60 days beginning October 26, 1947, the distilling industry voluntarily discontinued the use of grain for beverage distillation. Following this period until the end of January 1948, the use of 

grain was legally restricted by quotas established by law. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 49 

The total production of all distilled spirits for the fiscal year 1948 

(by registered and fruit distilleries) amounted to 244,127,343 tax 

gallons, as compared with 315,157,700 tax gallons produced during 

the preceding fiscal year. The production of whisky for 1948 

amounted to 129,597,067 tax gallons, as compared with 167,994,895 

tax gallons for the preceding year. 

The quantity of spirits produced for industrial purposes is not 

determinable. In the fiscal year 1948, 465,868 tax gallons of spirits 

were transferred to denaturing plants for denaturation, as compared 

with 93,454 tax gallons in 1947, and 20,920,794 tax gallons were 

transferred to industrial alcohol bonded warehouses, as compared 

with 20,754,921 tax gallons in 1947. Spirits transferred to industrial 

alcohol bonded warehouses can be withdrawn as alcohol for industrial 

or beverage purposes. The quantity of alcohol produced for beverage 

purposes by industrial alcohol plants is not available. The best 

available figure is the quantity of domestic alcohol used in production 

of rectified products, which amounted to 33,666,725 proof gallons for 

the fiscal year 1948. 

The production of each kind of distilled spirits, produced by registered or fruit distilleries, for the fiscal year is compared with such 

production during the preceding year in the following table: 

Tax-paid withdrawals of distilled spirits.-Distilled spirits (whisky, 

brandy, rum, gin, and spirits) may be tax-paid in bulk and withdrawn 

from registered and fruit distilleries and internal revenue bonded warehouses, and alcohol may be tax-paid in bulk and withdrawn from 

industrial alcohol bonded warehouses, for bottling without rectification, for use in the production of rectified products, and for nonbeverage purposes. Distilled spirits bottled in bond prior to tax payment are tax-paid at the time the cases are withdrawn from internal 

revenue bonded warehouses. 
Tax-paid withdrawals of distilled spirits 

Whisky: 

Bottled In bond 

Total 

Brandy 

Ru 

Gin

m 

Spirits 

Total 

Alcohol 

Grand total 

Tax gallons Change 

Fiscal year 

1948 

Fiscal year 

1947 Amount Percent 

9,130, 136 9, 318, 802 —188, 666 

53, 603,200 58, 822, 676 —5, 219, 976 

1, 395, 887 3,014, 474 —1, 618, 587 

297,033 477,734 —180,701 —37.8 

3, 475, 525 6, 764, 660 —3, 289,135 —48. 6 

49.630.289 57, 281, 501 —7, 651, 212 —13.4 

108, 401, 934 126, 361, 045 —17, 959,111 —14. 2 

38, 758, 397 47,144, 066 —8,385,669 —17.8 

197,160,331 173, 505, 111 —26, 394, 780 —16.2 

50 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The total tax-paid withdrawals of all distilled spirits (including 

alcohol) amounted to 147,160,331 tax gallons during the fiscal year 

1948, as compared with 173,505,111 tax gallons for 1947. 

Tax-paid withdrawals of each kind of distilled spirits for the fiscal 

year 1948 is compared with such tax-paid withdrawals for 1947 in the 

following table: 

Tax-free withdrawals of distilled spirits.—During the fiscal year 

1948 a total of 27,421,266 tax gallons of distilled spirits were withdrawn tax-free, as compared with 42,129,349 tax gallons for 1947. 

Materials used in production of rectified products.—The total taxpaid domestic and imported distilled spirits used in the production of 

rectified products during the fiscal year 1948 amounted to 125,575,845 

proof gallons, consisting of 39,596,883 proof gallons of whisky, 

49,916,952 proof gallons of spirits, 33,674,979 proof gallons of alcohol, 

and 2,387,031 proof gallons of other spirits. (A break-down of domestic and imported distilled spirits used in the production of rectified 

products is included in the Appendix.) 

Production of rectified products.—The total production of rectified 

products for the fiscal year 1948 amounted to 125,732,822 proof gallons, consisting of 114,916,903 proof gallons of whisky, 7,267,090, 

proof gallons of gin, 2,207,673 proof gallons of cordials and liqueurs 

and 1,341,156 proof gallons of other products, as compared with the 

total 1947 production of 148,560,353 proof gallons, consisting of 

130,700,615 proof gallons of whisky, 10,547,373 proof gallons of gin, 

4,545,503 proof gallons of cordials and liqueurs, and 2,766,862 proof 

gallons of other spirits. 

Consumption of distilled spirits.—The total distilled spirits bottled 

during the year (exclusive of distilled spirits bottled for exportation) 

amounted to 165,888,683 wine gallons, of which 144,018,537 wine 

gallons were rectified products, 12,717,091 wine gallons were unrectified 

products (other than bottled-in-bond), and 9,153,055 wine gallons 

were bottled-in-bond products. This compares with a total !of 

195,531,435 wine gallons bottled during the fiscal year 1947, consisting 

of 170,539,470 wine gallons of rectified products, 15,559,274 wine 

gallons of unrectified products (other than bottled-in-bond), and 

9,432,691 wine gallons of bottled-in-bond products. The total 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 51 

whisky bottled amounted to 149,232,495 wine gallons for 1948 as 

compared with 166,218,217 wine gallons during the prior fiscal year. 

The total rectified whisky bottled during the fiscal year 1948 contained 

34.5 percent of whisky, as compared with 33.4 percent for 1947 and 

36.7 percent for 1946. 

Stocks of distilled spirits.—The total stocks of whisky, brandy, rum, 

gin, and spirits as of June 30, 1948, amounted to 594,733,085 original 

tax gallons, as compared with 525,827,726 original tax gallons as of 

June 30, 1947, or an increase of 13.1 percent. The stocks of whisky 

increased from 464,825,305 original tax gallons as of June 30, 1947, to 

522,260,756 original tax gallons as of June 30, 1948, or 12.4 percent. 

The stocks of whisky 4 years old or older amounted to 55,506,519 tax 

gallons as of June 30, 1948, as compared with 124,078,735 tax gallons 

as of June 30, 1947, a decrease of 55.3 percent. 

Specially denatured rum.—During the year there were produced 

1,066,574 wine gallons of specially denatured rum, as compared with 

1,036,301 wine gallons for 1947. 

Fermented malt liquors.—Production of fermented malt liquors 

during the fiscal year amounted to 91,291,219 barrels, the highest 

production of record, or 3.9 percent more than the preceding year 

(87,856,902 barrels). Tax-paid withdrawals, also the highest of 

record, were 86,992,795 barrels, or 5.3 percent more than the preceding 

year (82,629,441 barrels). Fermented malt liquors withdrawn by 

pipe line for bottling represented 68.4 percent of the total tax-paid 

withdrawals, as compared with 66.4 percent in the preceding year. 

Tax-free withdrawals for export were 730,709 barrels, a decrease of 

26,461 barrels as compared with the fiscal year 1947. 

Wines.—Production of still wines amounted to 105,424,549 wine 

gallons, or 37.8 percent less than the preceding year (169,627,429 wine 

gallons). Tax-paid withdrawals of still wines amounted to 110,114,160 

wine gallons, or 7.7 percent more than in the preceding year 

(102,211,690 wine gallons). Tax-paid withdrawals of domestic 

sparkling wines amounted to 20,413,746 half-pint units, a decrease of 

34.1 percent from the preceding year (30,984,544 half-pint units). 

Tax-paid withdrawals of vermouth produced at wineries amounted to 

1,686,816 wine gallons, a decrease of 12.0 percent from the preceding 

year (1,916,933 wine gallons). Production of distilling materials at 

wineries (to be used at fruit distilleries) amounted to 208,903,247 

wine gallons, as compared with 345,707,766 wine gallons, for the prior 

fiscal year. 

Production of ethyl alcohol.—The total ethyl alcohol production for 

the year amounted to 332,282,148 proof gallons, as compared with 

248,798,639 proof gallons for 1947, an increase of 33.6 percent. 

Tax-free withdrawals of undenatured alcohol.—The total tax-free 

withdrawals of ethyl alcohol during the year, consisting of withdrawals 

for denaturation, for use of the United States, for hospital, scientific, 

and educational use, for export, for transfer to customs manufacturing 

bonded warehouses, and in Puerto Rico for medicinal, beverage, and 

other purposes, amounted to1304,825,389 proof gallons. 

The total quantity of ethyl alcohol withdrawn for denaturation 

during the year amounted to 301,101,168 proof gallons. The total 

quantity removed for use of the United States amounted to 284,447 
52 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

proof gallons. There were withdrawn during the year for hospital 

scientific, and educational use a total of 2,565,242 proof gallons. 

Stocks of undenatured alcohol.-As of June 30, 1948, the stocks of 

ethyl alcohol amounted to 38,273,358 proof gallons, as compared with 

27,016,234 proof gallons as of June 30, 1947, an increase of 41.7 percent. 

Production of denatured alcohol.-During the year there were produced 149,394,037 wine gallons of specially denatured alcohol, as compared with 147,348,371 wine gallons for the fiscal year 1947; 34,887,789 

wine gallons of completely denatured alcohol, as compared with 

36,395,715 wine gallons for the fiscal year 1947. The total production 

was 184,281,826 wine gallons, as compared with the total production 

of 183,744,086 wine gallons for 1947. 

The quantity of specially denatured alcohol used in the manufacture 

of synthetic rubber amounted to 370,818 wine gallons for the fiscal 

year 1948, as compared with 9,269,489 wine gallons for 1947. 

Production of vinegar.-The production of vinegar by the vaporizing 

process for the fiscal year 1948 amounted to 24,816,502 gallons (100-

grain strength) as compared with 26,855,444 gallons (100-grain 

strength) for the fiscal year 1947. 

Assessments.-There were received and reviewed for tax liability 

during the year 8,405 reports of inspection and investigation by field 

offices. The review disclosed that liability to taxes was incurred in 

3,204 of such cases in the amount of $1,657,905. 

During the year, there were certified -to the Commissioner 803 assessment lists totaling 96,926 items, aggregating $486,063,706. Included in these were 3,186 assessments of tax made by the Alcohol Tax 

Unit, resulting from office audits and field investigations, together 

with penalties amounting to $1,633,228. 

Claims for drawback of tax on distilled spirits used in nonbeverage 

products.-During the year there were received 4,333 claims amounting to $30,005,864, compared with 4,505 amounting to $32,782,557 

during the preceding year. There were 4,366 claims amounting to 

$30,840,199 allowed, and 33 claims amounting to $10,047 rejected. 

During the prior year there were allowed 4,429 claims amounting to 

$32,641,529, and there were rejected 41 claims amounting to $50,735. 

Claims for remission of taxes on distilled spirits and wines.-During 

the year there were received 3,827 claims amounting to $4,747,966. 

There were allowed 2,742 claims amounting to $4,149,400 for remission 

of tax on distilled spirits, and 238 claims amounting to $373,391 for 

remission of tax on wines. There were rejected 768 claims amounting 

to $136,548 for remission of tax on distilled spirits, and 91 claims 

amounting to $14,920 for remission of tax on wines. 

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

During the fiscal year 1948 there were allowed 10,138 claims for 

redemption of stamps, abatement and refund of taxes amounting to 

$4,181,773, compared with 11,060 claims amounting to $5,819,532 

during 1947. There were rejected 1,575 claims amounting to $720,817, 

compared with 1,996 claims amounting to $1,230,853 the previous 

year. 

Export claims.-During the year there were allowed 902 claims 

amounting to $1,255,773 for drawback of tax on alcohol used in 

flavoring extracts, toilet and medicinal preparations exported; 3,373 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 53 

claims amounting to $5,920,394 for drawback of tax on distilled spirits 

and wines bottled especially for export and exported; 20 claims 

amounting to $520,013 for drawback of tax on distilled spirits exported 

in distillers' original packages, and 83 claims amounting to $2,574 on 

stills exported. 

Offers in compromise under internal revenue laws.-During the year, 

4,578 offers in compromise aggregating $438,261 were received, 4,355 

offers aggregating $380,932 were accepted, and 196 offers aggregating 

$43,865 were rejected; and 12 offers aggregating $5,745 were returned 

to the district supervisors for further investigation. 

Offers in compromise under Federal Alcohol Administration Act.-

During the year, 138 offers in compromise aggregating $25,510 were 

received, 132 offers aggregating $26,150 were accepted, 9 offers aggregating $5,935 were rejected, and no offers were returned to the 

district supervisors for further investigation. 

Laboratory activities.-During the year the laboratory in Washington, D. C., received 5,403 samples for analysis, as compared with 

6,498 for the fiscal year 1947. 

The branch laboratories received 39,074 samples, as compared with 

43,070 for the fiscal year 1947. The field chemists spent 643 days in 

court and 499 days in inspections. More than 23 percent of the 

samples examined in the field were narcotics. 

The study of the storage of whisky in charred plywood barrels, 

which started late in 1945, was continued. 

Data accumulated during the past three or four years in the Washington laboratory and in some of the branch laboratories were used in 

perfecting the obscuration method for determining the true proof of 

blended spirits in bottling operations. Regulations were amended to 

prescribe such method. 

New methods for determining the presence of alcohol in acetone 

and ether produced in connection with the production of ethyl alcohol, 

and for detecting mixtures of novocaine and cocaine were developed. 

The laboratory collaborated with the Association of Official Agricultural Chemists in developing and selecting methods of analysis for 

official adoption. 

Field inspections.-Field examiners, operating directly from the 

Washington office, continued the inspection of field offices for the 

purpose of improving efficiency in the determination and collection 

of liquor taxes. Personnel in each district office were trained and 

assisted in the use of a work simplification program. Under the 

program, each office initiated work studies, which were analyzed to 

determine where it was possible to adopt any time-saving procedures. 

All studies are being reviewed in the headquarters office so that any 

procedures developed may be prescribed and utilized in all district 

offices. Many time-saving procedures have already been suggested 

and installed. 

During the fiscal year, a total of 280,161 inspections of plants and 

permittees were made by field offices, of which 4,762 were made pursuant to original applications filed by persons in the beverage liquor 

business or in the industrial alcohol industry. 

A total of 28,611 applications, notices, bonds, consents of surety, 

plats, plans, and other documents required by law and regulations to 
54 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

be filed in connection with new establishments, changes in premises 

and equipment, and discontinuances were administratively examined. 

Other statistics.—Regular monthly and annual statistical reports 

and releases concerning the activities of the Alcohol Tax Unit were 

issued. Considerable work was devoted to the preparation of statistical reports for other governmental agencies, including information 

for use in connection with the temporary restrictions on the grain 

used in distilling and brewing during the food conservation program. 

Statistical tables giving detailed information covering plants and 

permittees, production, withdrawals, and stocks of distilled spirits, 

alcohol, fermented malt liquors, wines, and vinegar, claims, label 

activity under the Federal Alcohol Administration Act, and enforcement activities are contained in the Appendix. The issuance of annual 

releases for distilled spirits, alcohol, wine, and fermented malt liquors 

were resumed after suspension of such publications during the war 

years. 

Administrative procedure.—During the year continued improvements 

were made in the administrative procedure relating to operations, 

transactions, and inspections of plants and permittees and regulations 

were promulgated as follows: Terminated the transportation, in tank 

trucks, of tax-free distilled spirits, authorized during the kational 

Emergency. (T. D. 5568.) 

Prescribed more definite instructions regarding the keeping of 

records involving the purchase and sale of warehouse receipts covering 

distilled spirits. (T. D. 5571 and T. Ds. 5633 through 5641.) 

Prescribed a more efficient procedure for the filing of claims for drawback. (T. D. 5572.) 

Regulated the use by rectifiers of alcohol flavoring material subject 

to drawback under section 3250 (1) I. R.C.; provided for a more practicable operation of rectifying plants by eliminating unnecessary requirements relative to construction and operations; provided a more efficient 

method of determining the proof of sweetened spirits and wines at 

rectifying plants; and permitted the gauging by weight of rectified 

products containing solids. (T. D. 5573.) 

Relieved restrictions of winery premises, pursuant to the Act of 

July 14, 1947 (Public Law 186, 80th Cong.), by permitting (1) interior 

communication between the vermouth department and other departments or parts of a bonded warehouse, (2) the production of aperitif 

wines in the vermouth department of wineries, (3) the production of 

retsina wine on a bonded winery premise, (4) permitted wines produced with sugar-water solution to be fermented somewhat in excess 

of 13 percent of alcohol so that subsequent sweetening will not lower 

the alcoholic content below the present 13 percent limit, and (5) 

permitted the acidity of loganberry, currant, and gooseberry wines 

to be adjusted with a sugar-water solution not in excess of 60 percent 

(instead of the previous 35 percent) of the volume of the resulting 

product. (T. D. 5575.) 

Prescribed procedure for the blending of certain brandies in internal 

revenue bonded warehouses operated by distillers exclusively for the 

storage of brandy or wine spirits, pursuant to the Act of July 14, 1947 

(Public Law 187, 80th Cong.). (T. D. 5581.) 

Extended the provisions of the pertinent regulations to cover the 

packaging as well as the bottling of distilled spirits and wines especially 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 55 

for export with benefit of drawback, pursuant to the Act of July 

14, 1947 (Public Law 185, 80th Cong.). (T. D. 5599.) 

Following the holding of public hearings in Washington, D. C., and 

San Francisco, Calif., amended Regulations 4, under the Federal 

Alcohol Administration Act (labeling and advertising of wine), and 

Regulations 5, under the Federal Alcohol Administration Act (labeling 

and advertising of distilled spirits). (T. Ds. 5618 and 5617, respectively.) 

Authorized the establishment of off-premises rooms for the storage 

of tax-paid distilled spirits or wines bottled or packaged especially for 

export. (T. D. 5631.) 

BASIC PERMIT AND TRADE PRACTICE ACTIVITIES 

Permits.—The Federal Alcohol Administration Act requires that all 

producers (other than brewers), importers, and wholesalers of alcoholic beverages secure basic permits. The number of outstanding 

basic permits of all classes has shown an increase from 18,053, the 

number in effect on July 1, 1947, to 18,912 on June 30, 1948. The 

major portion of this increase was in the wholesaling field. There is 

included, in the Appendix, a table reflecting permit activity under the 

Federal Alcohol Administration Act during the year and the number 

of permits of each class in effect on June 30, 1948. 

Labels.—The Federal Alcohol Administration Act provides that no 

bottler or importer shall bottle or remove, from customs custody for 

consumption, distilled spirits, wine, or malt beverages, unless the 

bottler or importer upon application has obtained and has in his 

possession a certificate of label approval or certificate of exemption 

from label approval covering such products. During the year 33,753 

applications for label approval were received, as compared with 29,241 

during the previous year. A table is included in the Appendix showing the volume of work handled in this field during the fiscal year. 

Advertising.—In the enforcement of the advertising regulations 

promulgated under the Federal Alcohol Administration Act, 121,048 

advertisements, appearing in 27,619 publications, were reviewed. 

Regulatory action of a corrective nature was taken in 1,733 cases 

where minor technical irregularities were noted. Radio continuities 

numbering 20,200, and 3,232 pieces of point-of-sale material were 

also reviewed. Ten cases involving more serious irregularities were 

closed upon the acceptance of offers in compromise. As an aid to the 

industry and to prevent the dissemination of improper advertisements, the Bureau reviewed and commented upon 2,044 advertisements or advertising campaigns prior to publication. 

Trade practice.—The continued increase in activity in this field 

indicates a return of the industry to the competitive buyer's market 

situation, existing prior to the war period. Permit revocation or 

suspension proceedings were instituted in 15 cases involving trade 

practice infractions, and suitable offers in compromise were accepted 

in 86 cases. 

During the war years many distributors of alcoholic beverages, 

unable to obtain their usual supplies of well-known and readily 

salable brands, were faced with the necessity of purchasing unknown 

brands and so-called whisky substitutes to assure a continuity of 

811598-49-5 
56 REPORT OF COMMISSIONER OF INTERNAL EEVENIJE REPORT OF COMMISSIONER OF INTERNAL REVENUE 57 

supplies to their customers. Many of the distributors overpurchased 

and, upon return of the market to more normal conditions, attempted 

to force the return of their remaining stocks of the undesirable merchandise to the original vendors, contrary to section 5(d) of the 

Federal Alcohol Administration Act. As the result of prompt corrective action by the Bureau, this practice has been largely eliminated. 

Interlocking directorates.—Application for approval of interlocking 

directorates and officers, under section 8 of the Federal Alcohol 

Administration Act, are dealt with directly by the Bureau's Washington office. During the year, 42 applications were received and acted 

upon under this section of the law. 

ENFORCEMENT ACTIVITIES 

Seizures.—During the fiscal year, 6,757 illicit stills, 2,715,801 

gallons of mash, 103,715 gallons of illicit liquors, 14,519 gallons of taxpaid liquors, and 1,177 automobiles and trucks were seized, as compared with the seizure of 6,053 illicit stills, 2,392,252 gallons of mash, 

85,859 gallons of illicit liquors, 19,435 gallons of tax-paid liquors, and 

1,209 automobiles and trucks during 1947. The appraised value of 

the property seized during the fiscal year 1948 was $1,710,833, as 

compared with $1,717,254 for 1947. 

Arrests and prosecutions.—There were 7,640 persons arrested for 

violations of the internal revenue liquor laws; recommendations were 

made for the prosecution of 6,903 persons in Federal courts in Alcohol 

Tax Unit cases, a decrease of 330 or 4.6 percent, as compared with 

1947; and 5,027 persons were indicted. There were 4,259 persons 

convicted and as of June 30, 1948, 2,261 persons were awaiting grand 

jury action, and 1,439 persons were awaiting trial action for internal 

revenue liquor law violations. 

Applications for pardon and parole.—During the year 13 applications for pardon and 771 applications for parole were examined and 

reports submitted. 

Transportation of liquor into dry territory.—In connection with the 

enforcement of the Liquor Enforcement Act of 1936 relating to the 

introduction of tax-paid liquors into dry States, 41 vehicles and 2,212 

gallons of tax-paid liquors valued at $77,711 were seized. Fifty-six 

persons were arrested, 22 persons were indicted, and 25 persons were 

convicted. 

Apparent diversion of sugar to illicit distilling in Southeastern States.—

During the fiscal year 1948 seizure figures for violations of the internal 

revenue liquor laws as compared with 1947 show a general increase. 

The general increase in seizures may be attributed to a large extent 

to the availability of sugar, which is used as a mash basis, due to the 

termination of consumer and institutional sugar rationing on June 12, 

1947, and industrial sugar controls on July 28, 1947. Deliveries of 

sugar by primary distributors (refiners and importers) for the month 

of April 1948 as compared with the average monthly deliveries for 

the years 1943-1946 (the only complete calendar years in the rationing 

period) show an increase of 24.5 percent in the Southeastern States of 

Alabama, Florida, Georgia, Kentucky, Mississippi, North Carolina, 

South Carolina, Tennessee, and Virginia, whereas the increase in all 

the other States in the Union was only 5.2 percent. During the 

fiscal year 1948, in the 14 Southern States, which include the States 

named herein and Arkansas, Louisiana, Oklahoma, Texas, and West 

Virginia, there was a 10.0 percent increase in the number of illicit stills 

seized and a 10.6 percent increase in mash gallons seized. Sugar was 

being used as a mash basis at practically all of the stills seized, which 

indicates that a large percentage of the abnormal quantity of sugar 

delivered to dealers in the Southeastthm States during the month of 

April 1948 found its way into illicit distilling channels. Further 

indicative of this, there were seized in the 14 Southern States for the 

fiscal year 1948, 6,485 stills, as compared with 6,757 for the entire 

United States, or 96.0 percent of the total. In these same States, 

2,581,069 gallons of mash were seized as compared with 2,715,801 

gallons in the entire United States, or 95.0 percent of the total. 

Accident investigations .—During the fiscal year ended June 30, 1948, 

the Enforcement Division conducted a total of 360 investigations and 

submitted reports on the facts and circumstances surrounding accidents involving personnel of the Bureau of Internal Revenue, which 

resulted in personal injury to the employees or others and/or property 

damage to the Government or private property. These investigations 

were made in order that the Bureau .and Department would be in a 

position to pass properly on claims and defend the Government's 

interests in suits growing out of the accidents under the Federal Tort 

Claims Act. 

Firearms program.—During the year the Alcohol Tax Unit continued 

the intensive investigative program to bring about the registration of 

automatic and other firearms coming within the purview of the 

National Firearms Act. As a result of this program a total of 97,446 

investigations were conducted, resulting in the registration with the 

Commissioner of Internal Revenue of 12,064 automatic firearms. 

Information obtained since this program was started revealed that 

service personnel also imported thousands of dangerous war trophies, 

such as semiautomatic firearms, grenades, land mines, projectiles, 

cartridges, and similar devices. In an effort to combat this situation, 

the Treasury, Army, and Navy Departments, the National Rifle 

Association, and representatives of the United States Customs, Coast 

Guard, and Department of the Air Force have been engaged in a 

publicity program to bring to the attention of the public the danger 

of possessing and handling these dangerous war trophies. This 

program was started May 23, 1947, and as of June 26, 1948, 42,959 

inquiries had been made concerning the deactivation of dangerous 

war trophies; 32,892 trophies had been examined; and 19,066 deactivated. 

TECHNICAL STAFF 

- 

The Technical Staff is the appellate agency established within the 

Bureau of Internal Revenue for the determination of Federal income, 

profits, estate, and gift tax liability. It is an independent organization 

answerable to the Commissioner and operating under his supervision. 

In general, its work concerns the classes of taxation over which The 

Tax Court of the United States has jurisdiction. The Staff organization is made up of an administrative office in Washington and (as of 

June 30, 1948) 10 field divisions comprising 36 local offices located 

throughout the United States. The duties of the Staff personnel 

assigned to these field divisions are (1) to determine on behalf of the 

Commissioner the liability of taxpayers who have protested the 
58 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 59 

findings of the internal revenue agent in charge prior to the filing of 

any petition with The Tax Court of the United States, and (2) to 

consider offers submitted by taxpayers to settle cases which have been 

docketed by the Tax Court. In performing these duties the heads 

of the Staff field divisions have authority to act as the exclusive representatives of the Commissioner in cases within their territorial 

jurisdiction, except that stipulated settlements in docketed cases 

must be concurred in by representatives of the Chief Counsel for the 

Bureau, acting as division counsel. 

With respect to excess profits tax determinations in any case, the 

Technical Staff's otherwise exclusive jurisdiction is subject to the 

authority of the Excess Profits Tax Council over issues arising under 

section 722 of the Internal Revenue Code. Subject to the authority 

of the Commissioner of Internal Revenue, final jurisdiction within 

the Bureau of all issues arising under section 722 is vested in the 

Council. The Council has no jurisdiction over any issues arising 

under any other provisions of the internal revenue laws. The consideration of issues arising under section 722 under a procedure 

separate and apart from that applicable to issues arising under other 

provisions of law was concluded advisable because of the distinctive 

character of section 722. In all cases not before the Tax Court the 

Council's findings are controlling. In cases before the court the 

Technical Staff still retains jurisdiction, but will refer all applications 

and claims under section 722 to the Council and will not disturb its 

findings with respect thereto except in unusual circumstances, and 

then only with concurrence of the Council. (Paragraphs 3 and 11 of 

mimeograph, R. A. No. 1529, T. S. No. 454, dated July 31, 1946.) 

Field operations.—The operations of the Staff field divisions fall 

into two main classifications: (1) contested income, profits, estate, 

and gift tax cases not docketed by The Tax Court of the United States, 

including cases in the pre-90-day status, cases in the 90-day status, 

and cases involving overassessments and claims; and (2) cases docketed 

and pending before the Tax Court. The statistical data summarizing 

the work accomplished by the Staff field divisions are contained in 

tables 115-117 on pages 223-225. 

With respect to contested cases not docketed before The Tax Court 

of the United States, there were 5,283 on hand on July 1, 1947, 

awaiting Staff action, and 599 awaiting action by taxpayers on 

statutory deficiency notices directed or sustained by the Staff, or a 

total of 5,882 nondocketed cases. Receipts and dispositions during 

the year were as follows: 

On hand July 1, 1947 5, 882 

Received 7, 750 

Total 

Dispositions: 

Settled by agreement 3, 368 

Defaulted after statutory notice 713 

Petitions filed after statutory notice 1, 209 

Unagreed overassessments and claim rejections 183 

Returned to internal revenue agents in charge, without action_ 224 

Transferred to other Bureau agencies (bankruptcy, etc.) 11 

Of the number on hand at the close of the year, 7,214 were awaiting 

Staff action and 710 action by taxpayers on deficiency notices. In 

addition to the above dispositions, 561 subsidiary cases were closed 

in accordance with the action taken in the respective basic cases. 

Receipts of nondocketed cases in 1948 exceeded those of 1947 by 

1,397. Dispositions, exclusive of transfers and cases returned to 

revenue agents in charge without action, exceeded those of 1947 

by 230. 

During the fiscal year ended June 30, 1948, the Staff field divisions 

directed the issuance of statutory deficiency notices in 1,798 cases. 

In 38.3 per cent of these cases the taxpayer did not take an appeal to 

the Tax Court. The comparable percentage for the preceding 7-year 

period, 1941 to 1947, inclusive, was 34.2. 

During the year 610 so-called 90-day cases in which the statutory 

notice was issued direct by the internal revenue agents in charge were 

considered to a conclusion by the field divisions of the Staff. The 

revenue agent was sustained in 271 of these cases without an agreement being received from the taxpayer and 339 were settled. With 

respect to the 271 statutory notices which were sustained, the taxpayers filed petitions with the Tax Court in 158 cases and defaulted 

in the remaining 113. 

On July 1, 1947, there were 4,272 docketed cases on hand in the 

Staff field divisions and 4,598 dockets were received during the year. 

Of these docketed cases, 2,472 were settled by stipulated agreement, 

458 were dismissed for various reasons by the Tax Court, and 949 were 

submitted to the Tax Court on the merits, leaving a balance of 4,991 

on hand June 30, 1948. In addition to the dispositions summarized 

above, action was taken on 414 subsidiary cases which were closed in 

accordance with the closing of the respective basic cases. 

Receipts of docketed cases during 1948 exceeded receipts of 1947 

by 1,266. Dispositions, excluding cases submitted to the Tax Court, 

exceeded those of 1947 by 735. More cases were disposed of by deficiency stipulations in 1948 than in any year since 1943 and more cases 

were dismissed than in any year since 1941. 

For the 9-year period (fiscal years 1940 to 1948, inclusive), Staff 

reports show decisions handed down by the Tax Court, in 9,339 docketed cases. Analyses of these decisions, made currently as they were 

received, show a total of 3,649, or 39 percent, in which the Bureau's 

position was wholly sustained; 3,605, or 39 percent, in which the Bureau's position was partly sustained and partly reversed; and 2,085, 

or 22 percent, in which the Bureau's position was wholly reversed. 

The percentages for the fiscal year 1948, during which the court 

handed down 845 decisions, were 36 percent wholly sustained, 46 

percent partly sustained and partly reversed, and 18 percent wholly 

reversed. 13, 632 

5, 708 

On hand at the close of June 30, 1948 7, 924 
60 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 61 

That Staff settlement standards maintained a relatively even keel 

during the fiscal year 1948 appears evident from the following: 

CASES BEFORE THE TAX COURT 

8-year 

period 1940 

to .1947, melusive 

Percentage Fiscal 

year 1048 

Percentage 

Stipulated 19, 234 64.99 2, 472 63.73 

Dismissed 1, 548 5. 23 458 11.81 

Tried 8, 814 29.78 949 24.46 

Total 29,596 100.00 3,879 100.00 

CASES NOT BEFORE THE TAX COURT 

Settled by agreement 30, 856 60.04 3, 368 61.54 

Defaulted by taxpayer after statutory notice 5, 691 11.07 713 13.03 

Petitions tiled by taxpayer after statutory notice 11, 879 23.11 1, 209 22.09 

Unagreed overe"a.sments and claims rejections 2, 968 5.78 1183 3.34 

Total 61,394 100. 00 5,473 100.00 

In the Commissioner's annual report for 1947 it was stated that of 

all the cases handled by the Technical Staff which were subject to 

petition to the Tax Court, approximately seven out of eight cases were 

closed without the necessity of trial, leaving but one in eight actually 

tried before the court. This average was maintained during 1948. 

The field divisions of the Technical Staff operated during 1948 with 

substantially the same number of personnel as in 1947, the conference 

personnel averaging 218 in 1948 as compared with 213 in 1947, and the 

total personnel averaging 523 in 1948 as compared with 531 in 1947. 

In this connection it may be stated that the average number of conference, auditor, and clerical employees in the Technical Staff during 

both 1947 and 1948 was less than on November 30, 1941, preceding 

Pearl Harbor and the enactment of the Revenue Act of 1942, and 

subsequent legislation, with complexities greater than any ever before 

experienced. 

All case dispositions are based upon consideration of the merits of 

fact and law. A settlement upon the basis of nuisance value to either 

party is prohibited by published rules of the Staff. There is not and 

never has been a Staff policy requiring taxpayers, regardless of merits, 

to concede some or any fixed percentage of the disputed deficiency in 

order to effect a settlement of a case. 

Under established policy, no case closed as the result of action by a 

field division of the Staff will be reopened under post-review by the 

Washington headquarters office unless the disposition involves fraud, 

malfeasance, concealment, or misrepresentation of a material fact or 

an important mistake in mathematical calculation. There has been 

no breach of or departure from this policy by the Staff over the nine 

years 1940 to 1948, inclusive, during which time 34,224 nondocketed 

cases have been closed by agreement as a result of Staff field division 

action. 

Coordination of field activities.—A central group is maintained in the 

Washington headquarters office of the Staff to examine and analyze 

the work of the 10 field divisions in order to maintain uniformity in 

procedure and consistency in treatment of taxpayers by all field divisions. This coordinating group, comprised of several coordinators, 

each with one technical advisor as chief assistant and other technical 

employees, operates under the direction of the Commissioner, through 

the head of the Staff. The action taken by the field divisions in nondocketed and docketed cases is post-reviewed by the Washington 

headquarters office, including not only cases settled but also decisions 

in unagreed cases. In this way field operations are scrutinized and 

changes and suggestions made for the future guidance of the field 

offices. 

The Washington headquarters office is responsible for establishing 

and improving the procedure for the handling and control of cases in 

the field in conformity with the procedure in effect in the other offices 

and units of the Bureau. In this manner general operating policies 

are determined in Washington for the benefit of the field offices both 

as to technical matters of general interest and as to matters of administrative practice. 

Records are maintained for reference purposes and quarterly reports 

of the work of the field divisions are examined and consolidated in 

Washington. Details and transfers of personnel between divisions 

are arranged by the Staff headquarters office. 

Compromise, extension of time, and closing agreements.—The field 

divisions of the Technical Staff consider offers in compromise of 

liability in income and profits tax and certain other types of cases, 

except where criminal prosecution, court proceedings, or delinquency 

penalties only may be involved. The head of each field division has 

final authority to reject any such offer or to recommend its acceptance 

by the Commissioner. These rejections are post-reviewed by a central 

compromise group in the Staff headquarters office in Washington. 

This group also assists in the coordination of field procedure and in 

determining operating policy in compromise matters. The Washington office of the Staff also considers applications for extension of time 

within which to pay income taxes, and reviews for the Commissioner 

final closing agreementsexecuted under the provisions of section 3760 

of the Internal Revenue Code. 

There were 861 compromise cases on hand July 1, 1947; during the 

year, 1,629 cases were received and 1,293 cases were disposed of, 

leaving 1,197 cases on hand June 30, 1948. There was 1 extension-oftime case on hand at the beginning of the year; 105 were received and 

99 were disposed of, leaving 7 cases on hand June 30, 1948. With 

respect to dosing agreement cases, the number on hand for review July 

1, 1947, was 34; 206 were received and 213 disposed of, leaving a 

balance on hand June 30, 1948, of 27 such cases. A summary of work 

done on compromise, extension of time, and final dosing agreement 

cases is shown in_table 117 on page 225. 

OFFICE OF THE CHIEF COUNSEL 

The activities of the office of the Chief Counsel for the Bureau of 

Internal Revenue include the defense of all Federal tax cases appealed 

to The Tax Court of the United States; the review of refunds, credits, 

and abatements in excess of $75,000; consideration of various administrative and internal revenue tax matters referred to that office by the 
62 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Secretary of the Treasury, the Commissioner of Internal Revenue, 

and other officials of the Treasury Department and the Bureau of 

Internal Revenue in Washington and in the field. They include also 

the preparation, at the request of the Department of Justice or of the 

United States attorneys, of data for use in the prosecution or defense 

of tax cases (civil and criminal) in suit, and compliance with requests 

for assistance in such cases; and the preparation, revision, and review 

of regulations, Treasury decisions, mimeographs, and rulings for the 

guidance of the officers and employees of the Bureau of Internal 

Revenue and others concerned. The office is made up of the Chief 

Counsel's Committee, the Engineers and Auditors Section, and eight 

divisions, viz, Alcohol Tax, Appeals, Civil, Claims, Interpretative, 

Legislation and Regulations, Penal, and Review. A detailed statement, in statistical form, of the work handled by certain of the 

divisions will be found in the statistical tables in the Appendix under 

the heading "Office of Chief Counsel " 

CHIEF COUNSEL'S COMMITTEE.—The committee, consisting of 

three members, serves in an advisory capacity to the Chief Counsel 

and his principal assistants who refer to it cases from all divisions of 

the office. The committee considers these cases and makes written 

recommendations as to their proper disposition. The committee is 

also charged with the final review of cases involving compromises 

and closing agreements previous to their being sent to the Secretary 

of the Treasury for his approval, and with the consideration of claims 

for reward under section 3463 of the Revised Statutes and section 

3792 of the Internal Revenue Code. At the beginning of the fiscal 

year 1948 the committee had on hand (exclusive of reward claims) 

51 cases; during the year it received 1,891 and closed 1,876, leaving 66 

pending at the close of the year. 

Claims for reward for information relative to violations of internal 

revenue laws were filed and disposed of during the year as follows: 

Pending July 1, 1947, 1,279; presented or reopened during year, 877; 

disposed of during year, 181; pending June 30, 1948, 1,975. Of the 

claims disposed of, 37 were allowed in a total sum of $99,975.49 and 

paid during the fiscal year. The claims pending at the end of the 

year are awaiting the closing of the tax cases to which they relate, the 

receipt of recommendations of the field officers of the bureau, or 

administrative action in Washington. 

ENGINEERS AND AUDITORS SECTION.—This section, consisting of a 

group of engineers, accountants, and auditors operating directly under 

the Chief Counsel, furnishes technical advice and assistance to the 

respective divisions, particularly in litigated cases, and to the Department of Justice, in connection with cases involving engineering and 

auditing problems, principally in the fields of accountancy, depreciation, and valuation. During the year the section rendered such 

assistance in 216 cases, acted on re-reference of 11 cases previously 

reported, and supplied expert testimony in 7 cases. 

ALCOHOL TAX DIVISION.—This division handles the legal work 

arising in connection with the administration and enforcement of the 

internal revenue liquor laws; the provisions (other than those relating 

to taxes, licenses, and registration) of the internal revenue laws and 

other statutes, including the Federal Firearms Act, and the Act of 

August 9, 1939, relating to certain firearms; the Federal Alcohol 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 63 

Administration Act; the Liquor Enforcement Act of 1936; the Federal 

Tort Claims Act insofar as employees of the Bureau of Internal 

Revenue are involved (except the final determination of claims for 

$500 or more or involving unusual or novel questions of law), and 

sections 238, 239, and 240 of the Criminal Code. The work includes 

the preparation of opinions and briefs relating to assessment, collection, abatement, and refund of liquor taxes and penalties • compromise 

of civil and criminal liabilities; the remission or mitigation of forfeitures; and the settlement of claims. The division prepares citations 

to revoke industrial and denatured alcohol permits, participates in 

permit hearings and in the review of revocation records, and performs 

similar work in connection with the issuance, suspension and revocation of permits under the Federal Alcohol Administration Act. It 

assists the Department of Justice in civil and criminal cases under the 

laws in connection with which its legal work arises; gives legal advice 

to the Deputy Commissioner of the Alcohol Tax Urut, district supervisors, and other officials on questions involving interpretation or 

construction of said laws; and reviews all correspondence prepared 

in the Alcohol Tax Unit involving legal questions. 

Work performed by this division, in Washington and in the field, 

during the year included preparation of 3,733 memoranda, 129 briefs 

6,274 opinions, 274 libels, and 11 indictments. In connection with 

alcohol and Federal Alcohol Administration permits, the division 

prepared 56 denials of applications, 90 notices of contemplated 

denials of applications, 37 citations for revocation and suspension, 

and 107 orders in suspension and revocation proceedings, and participated in 56 formal and 15 informal hearings. Review work included 

2,600 case reports and 3,248 compromise cases. In addition, 96 

petitions for remission or mitigation of forfeitures and 20 tort claims 

cases were examined and finally passed upon. 

APPEALS DIVISION.—This division has charge of all cases involving 

income, excess profits, unjust enrichment, estate, and gift taxes pending before The Tax Court of the United States. Counsel assigned to 

the various field offices, which were created under the decentralization 

program of the Bureau of Internal Revenue, prepare answers to 

petitions filed with the Tax Court and advise the various Staff divisions upon legal questions arising in the determination of income, 

profits, estate, and gift tax liability. All proposed settlements are 

concurred in by counsel. Counsel also have exclusive authority to 

represent the Commissioner of Internal Revenue in the defense of 

all cases set for hearing before the Tax Court. 

This division also has a general supervision of the preparation of 

the contents of the records on review in all cases wherein are (fled 

petitions for review by the United States circuit courts of appeals of 

final decisions of The Tax Court of the United States. In such proceedings where the Commissioner of Internal Revenue is petitioner, 

this duty is performed in the division, subject to approval by the 

Department of Justice; in cases where a taxpayer is petitioner, the 

division has sole charge of the preparation of the record. 

CIVIL DIVISION.—The work of the Civil Division includes the 

determination of the Bureau's legal position, and the preparation of 

law and fact letters for the Department of Justice, in all actions 

brought by taxpayers to recover taxes and for injunctions in the 
64 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Federal courts, and also in actions brought by the Government 

against taxpayers, transferees, bonding companies, and others. The 

division also assembles the evidence, obtains witnesses, and assists at 

the trial of cases when requested by the Department of Justice. 

Stipulations of fact for the use of the Department of Justice and for 

submission to the courts in actions in the district courts and in the 

Court of Claims are examined and approved, modified, disapproved, 

or new stipulations prepared. The Bureau's legal position is determined also for purposes of institution of suits, appeals from adverse 

decisions, petitions for certiorari, and compromises of civil cases pending in the courts. The division also acts in an advisory capacity to 

the administrative officers in the collection of taxes generally. 

It also handles all cases in which liens for taxes are involved in 

mortgage foreclosure actions pending in Federal and State courts, and 

considers all applications for the release of Federal tax liens and the 

discharge of property from such liens which is permissible under sections 3673 to 3677, inclusive, of the Internal Revenue Code. 

CLAIMS DIVISION.—The Claims Division is comprised of four sections: Processing Tax, Reorganization, Bankruptcy and Receivership, 

and Compromise. 

The Processing Tax Section has jurisdiction over all matters involving processing, floor stocks, compensating, and custom processing 

taxes, as well as over unjust enrichment tax matters not within the 

jurisdiction of any decentralized office. It represents the Commissioner of Internal Revenue in all cases before The Tax Court of the 

United States involving refunds of amounts collected under the 

Agricultural Adjustment Act, as amended. The section has the 

same jurisdiction and duties in matters involving Titles III, IV, and 

VII of the Revenue Act of 1936 as have the Civil, Interpretative, 

Legislation and Regulations, and Review Divisions, and the Reorganization Section and Bankruptcy and Receivership Section of the 

Claims Division with respect to questions involving income, excess 

profits, capital stock, estate, and miscellaneous taxes. The section 

prepares records on review in all cases wherein the Commissioner files 

petitions for review by the United States circuit courts of appeals of 

final decisions of The Tax Court of the United States involving refunds of amounts collected under the Agricultural Adjustment Act, 

as amended. In cases involving such refunds, in which petitions for 

review are filed by taxpayers, the records are subject to the approval 

of this section. 

The Reorganization Section is charged with the duty of protecting 

the interests and claims of the United States in proceedings instituted 

under sections 77 and 77B, Chapters X and XV, of the National 

Bankruptcy Act, as amended, and arrangement proceedings under 

Chapters XI, XII, and XIII of the Act. In the 565 corporate reorganization and arrangement cases closed during the year, claims in 

the amount of $11,849,670 were filed. Of the aforementioned 565 

cases, 255 cases which involved the amount of $5,925,378 were arrangement proceedings of taxpayers who subsequently went into 

bankruptcy. The remaining 310 corporate reorganization and arrangement proceedings involved $5,924,292, of which the amount of 

$5,193,393 was collected. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 65 

The Bankruptcy and Receivership Section handles all legal work 

incident to the protection of the interests and claims of the United 

States in bankruptcy and receivership proceedings The 1,360 cases 

closed during the year involved claims of $4,034,545, of which the 

amount of $1,557,224 was collected. 

The Compromise Section is charged with the prosecution of claims 

filed by collectors against the estates of deceased taxpayers, against 

insolvent banks, and in liquidation proceedings, including assignments 

for the benefit of creditors. At the request of the Department of 

Justice, the section assists in trials involving the aforementioned types 

of claims. The 1,527 cases closed during the year involved claims in 

the amount of $10,178,333, of which $5,219,819 was collected. 

INTERPRETATIVE DIVISION. —The functions of this division consist 

of the preparation of letters and memoranda, for the signature of the 

head of the division, the Chief Counsel, the Commissioner, or the 

Secretary, interpreting the internal revenue statutes (except such as 

relate to taxes on alcoholic beverages), the Federal Insurance Contributions Act, the Federal Unemployment Tax Act, and the Railroad 

Retirement Tax Act; the review of all correspondence, for the signature 

of the Commissioner or of the Secretary or of an official of his office, 

containing a ruling or opinion of the Bureau and routed through the 

Chief Counsel's office for approval; assisting in the preparation and 

review of briefs to be filed with The Tax Court of the United States in 

key cases; reviewing actions on decisions in special cases; reviewing 

closing agreements covering proposed transactions; assisting in the 

preparation of income tax and other forms; editing the material submitted for publication in the Internal Revenue Bulletin; and the preparation of opinions and rulings in special cases assigned by the Chief 

Counsel. Members of this division hold conferences with taxpayers 

and also participate in conferences when so requested by the administrative branches and units of the Bureau of Internal Revenue or by 

other divisions of the Chief Counsel's office. 

Included in this division is the Digest Section, the functions of which 

are to preserve, digest, and make readily available to the members of 

the Chief Counsel's staff all opinions, rulings, and other documents 

which have been prepared or reviewed by the Chief Counsel's office. 

The division began the year with 356 cases on hand, received 

1,928, and disposed of 1,936, leaving 348 on hand at the close of 

the year. 

In addition to the formal consideration and action in the cases 

above noted a vast amount of special and miscellaneous work was 

performed of such nature that a statistical summary thereof is not 

possible. 

LEGISLATION AND REGULATIONS DIVISION.—The regulations issued 

under the internal revenue laws, and tax conventions with foreign 

countries, and the reports on legislation introduced in the Congress 

affecting the internal revenue, except such as relate to taxes on. 

alcoholic beverages, are prepared or reviewed in this division. The 

division also considers suggestions for amendments of and additions to 

the various internal revenue laws, and prepares reports thereon for 

the consideration of the Commissioner and the General Counsel. 

It participates in the preparation of income tax and other forms and 

in the drafting of internal revenue laws and tax conventions. 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 67 

66 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

PENAL DIVISION.—The work of the Penal Division, including the 

office's of the regional counsel, deals with practically all classes of 

internal revenue taxes where criminal liability is involved, comprising, 

among others, income and profits tax cases, miscellaneous tax cases, 

and employment tax cases. When it is decided that criminal proceedings should be instituted, law and fact letters or criminal reference 

reports are prepared transmitting such cases to the Department of 

Justice for criminal prosecution. This division also considers offers in 

compromise of liability where criminal proceedings have been instituted or recommendations for prosecution have been made to the 

Bureau or by the Bureau to the Department of Justice; prepares 

opinions construing the criminal and percentage penalty statutes, 

and handles miscellaneous law questions involving criminal cases. 

It also prepares opinions as to whether cases closed by agreement under 

section 606 of the Revenue Act of 1928, and similar provisions of other 

Revenue Acts and the Internal Revenue Code, should be reopened 

because of "fraud or malfeasance, or misrepresentation of a material 

fact." Whenever requested by the Department of Justice or the 

United States attorney, an attorney from this division assists in the 

preparation and trial of criminal tax cases. 

At the beginning of the year, 1,550 cases were pending in the Penal 

Division. New cases totaling 1,400, involving 4,963 tax years and 

over $109,400,000 in tax liability, including penalties, were received, 

and 831 cases were closed, leaving 2,119 cases pending on June 30, 

1948, a net increase of 569. Of the total number of cases received, 

1,194 were income tax cases, both corporate and individual, 108 were 

miscellaneous tax cases, 9 were of a mixed nature, and 89 involved 

miscellaneous law questions. The penal work has been performed in 

close cooperation with the Department of Justice. During the year, 

867 cases, involving 1,043 defendants, were transmitted to the Department of Justice. Of this number, prosecution was recommended in 

813 cases, and in 54 prosecution was not recommended. The Department of Justice referred 379 cases, involving 447 defendants, to various 

United States attorneys with authorization to institute criminal proceedings. In addition, the Department of Justice referred 67 cases, 

involving 105 defendants, to United States attorneys without a definite 

authorization for prosecution. Indictments were returned involving 

415 defendants and grand juries refused to indict 3 defendants. The 

Department of Justice and the United States attorneys , declined to 

prosecute in 87 Eases. Of the number reaching the trial stirge-firtfiaentire year, 39 defendants were convicted, and 318 defendants, involving 290 cases, entered pleas of guilty or nolo contendere; indictments 

involving 48 defendants and 34 cases were dismissed or nol prossed for 

various reasons, and there were 19 defendants, involving 15 cases, 

acquitted. In addition to the cases referred to the Department of 

Justice for criminal prosecution, the Penal Division, upon review of the 

'facts, law, and circumstances involved, concluded against recommending prosecution in 266 cases. Miscellaneous law questions, numbering 131, were also disposed of. 

REVIEW Divisrorr.—This division reviews overpayments (and in 

some cases overassessments of unpaid taxes) of income, excess profits, 

estate, gift, and miscellaneous taxes proposed for allowance, and 

allowances already made of tentative amortization and carry-back 

adjustments of income and excess profits taxes (also deficiencies when 

coupled with tax reductions under review), where the net amount of 

the tax reduction in a particular case, whether abatement, credit, or 

refund, exceeds $75_,000. It prepares the reports to the Joint Committee on Internal Revenue Taxation required by section 3777 of the 

Internal Revenue Code, where the net overpayments of income, excess 

profits, estate, or gift taxes exceed $75,000. It also examines and 

reviews special cases referred to it by the Chief Counsel for the Bureau. 

The division disposed of 1,057 cases during the fiscal year 1948. 

In addition to the above work performed by the respective divisions 

of the office, legal advice and assistance was rendered to the head of 

the Salary Stabilization Office, Income Tax Unit, and to other officials 

on questions involving the interpretation and construction of the Act 

of October 2, 1942 (Public Law 729, 77th Cong., 2d sess.), as amended, 

the regulations and rulings of the Commissioner of Internal Revenue 

promulgated under the Act, and, since Executive Order 9809, dated 

December 12, 1946, the regulations, rulings, orders, and directives 

promulgated by the National Wage Stabilization Board. The legal 

work performed in connection with the enforcement of the Act of 

October 2, 1942, in the office of the legal advisor to the Salary Stabilization Office includes representing the Commissioner in formal hearings 

before a hearing officer appointed for the purpose of making findings 

of fact and recommendations with respect to contravention of the Act; 

preparation of briefs; preparation of memoranda and opinions relating 

to such Act and the regulations, rulings, orders, and directives promulgated thereunder; the review of letters involving legal questions; 

and the preparation of letters for the signature of the Deputy Commissioner of the Income Tax Unit, the Commissioner of Internal 

Revenue, and the Chief Counsel. The year was begun with 7 cases 

pending, 85 new cases were received, and 91 cases were disposed of, 

leaving a single case pending at the close of the year. 

The Chief Counsel maintains at several of the larger tax collection 

centers a small group of special attorneys who furnish legal advice 

and assistance to the internal revenue officials in the area as well as 

to the United States attorneys. A considerable volume of work, 

mostly of an advisory nature, was handled by this group during the 

year. 

INTELLIGENCE UNIT 

The Intelligence Unit is principally concerned with the investigation, in cooperation with revenue agents and deputy collectors, of cases 

involving alleged evasion of taxes, investigation of charges of a serious 

nature against employees of the Internal Revenue Service, and investigation of applications of attorneys and agents to practice before the 

Treasury Department, as well as applications of individuals seeking 

employment within the Bureau. 

During the fiscal year 1948, 3,806 investigations were made of alleged 

evasion of income and miscellaneous taxes, resulting in the recommendation for prosecution in 988 cases involving 1,348 individuals. 

There were 328 individuals tried, of whom 315 were convicted and 13 

acquitted. The percentage of convictions was 96. Investigation of 

these cases resulted in recommendation for assessment of additional 

taxes and penalties totaling $228,808,194. There were 5,560 investi- 
68 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

gations of applications of attorneys and agents to practice before the 

Treasury Department, and 32 investigations of charges against enrolled 

agents and attorneys. Character investigations were completed upon 

1,130 applicants for positions in the Bureau. During the fiscal year 

73 cases of charges against employees of the Bureau of Internal Revenue were investigated, resulting in the separation from the Service of 

43 employees and the prosecution and conviction of 11. Forty-four 

cases of a miscellaneous nature were investigated, resulting in the prosecution and conviction of 3 individuals. 

CONCLUSION 

In submitting this report for the fiscal year ended June 30, 1948, I 

am pleased to state that every branch of the Internal Revenue Service 

has given its full cooperation to the administration of the internal 

revenue laws. 

GEO. J. SCHOENEMAN, 

Commissioner of Internal Revenue. 

APPENDIX 

STATISTICAL TABLES 

69 
6

:4 

ME 

4g 

gaSn2FMIIIR=E2X/Vg02 cb

g ig4$41gIgggg41M5r2ggg 

W41540:"^ig"g44r 

ME82RrAInARARR*?eR 7.gE74;ME 

miz,.: 

IFIII6aVgaagligt.4640 

gAriWilgragOggrOgg$Ig 

r4aag 6-4,,i-cic.5a .44 44.,-;17; 

g4graggg84gIggaga4ggV

RRARLIEARRIlgSR4N”RgRetaS4Eg 

4 

g4g4444540444F101474g4.11 

4 

' 

9

851

499

536

20 

g4R2,R2g4'.OPR:.° gRESIRRS:IS&T, R 

Ot4VOICIMMO

40gVigrig404ggggggag4gg 

-1155t0I 

gigWri-g5gg40444Ergq49,46 

=SARE.fl/r4VaSg482gL° R=SP4CP.R 

g54

gagViitOltIggg4gff 

01,06tagMMUlti5FAM 

. 1gggi-„,agalgi4avgapitiggpf 

giggq"Krig"'OggqVg

algeagggrir0011550: 

graiIlllagggagniglg 

;i4r.ggt.4,-2782z742prav;Inlsr.;,9.n:2 

s 

twenty-first New York twenty-eighth New York Forth Carolina Forth Dakota tint Ohio 'enth Ohio seventh Ohio lighteenth Ohio drishorna Iregon "irstPennsylvania twelfth Pennsylvania lwenty-third Pennsylvania DiodeIsland louth Carolina louth Dakota Pennessee Drat Texas lecond Texas /tali Iermont Virginia Washington Nest Virginia Wisconsin Wyoming 

811598-49-6 

REPORT OF COMMISSIONER 

70 REPORT OF COMMISSIONER OF INTERNAL REVENUE Declared-value 

excessprofits 2 

P'W'F.4:4 

$40n41444 

2283f2EZEIRII -7,4g,14,7N40NRRas00. 640 R...0 0! 

'iR 

LitOMWAMMEggVitin 

"gg.U.Ig4m7, 41424 

Corporation incomeand protl 

Excessprofits 

IESR,R 1442:2,U2SE.918g4:17gMORRR4L'ER'42W.gg c0,2 

ag8agail44014ggag44444111gg4FAq 

Mall444q11114.5gg5g144ggrea44g444W 

g oict4 aa4 g4,saotaaa4,4044 ,:,6 a cie c.rgg -r 

II 91001 0

Sg7;8AgANF422,SMP-82A2F, ggtV4:S=nZglg8g 

FAnki: WEgVgigiagnatiF.MiRalgaglig 

gaigglIgggVaaggglialggOlgaiggg 

.-cjic.f4g7 4.etr,11g2gKarg.,gn..6,:a 

41°,..--E6°04 t-aa -,.- v. '' 6 F2,28: I; c4r0.' - 

e 

• . 

Individual incometaxes 

Total individual 

incometaxes 

F2M2EflR.94:8ART4L`RFAZT444I22RgflRa8SSeir=a1a 

ggflgarTaWF-.1

Fillggiag45.MalliggilgantgOVAI 

PtelAgIMEIVIAMIAW0054ftiCit4 

4 0:AlgWraqVgM 

.. . 

Other 

2M2gRA1g4RR4IIR2Ggr4gR24IER84;c9IgISVARK 

fRi lgP4g4444ggg4ggiggggg44 ,4 g14gM4M4 

a.r.;.:g.6r6.04.eg

ggPll6aliggggiMliggnadVallaggilE 

:,i.e.4.i..,ggg4gg.6.6.. 

W"'40°".s. n'gne, 09R-‘'Se'RRA. . R ...4:_, 

Withheld byem- ployers 

461,248RT-M9-fli7-1,14I91',1"MRARC2 gERISRW:At 

UMA:i-AA,15110,0S4VOIVAlgaii 

.014vggggggguggaEgigggpswg..vgErgi 

iggVAMPlaggEl5ggggtgal5E:Mgq.15A 

a tam.0 a. aevaaerana v row a 

Distric ts 

4 

g

As g 

.4

tfi 

uo 

,.., 

7th 

g

0 

e 

8np-4614sgRE. 

24Aigig 

204= 

m 

A 

m. 

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'..A 

sql:g.2 

A 

m 

. . 

t:44=sgzzz.r.izr..E.; 

mt 

e 

.P!' 

ee §graN, 

ariqe8.2 

,,, o, 

.-.1". 

EvNZZZ'S, ,. 

.. 

41°' ' 

,..e

 .1., 

, ' 
72 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

I_ Employment taxes 

Total Federal In- surance Contributions Actand 

Federal UnemploymentTax Act 

832 24 2gSS541 26;.222X$gS=22422838Ste$RSR22g -

VAIM65flgantgaR10116gggfigan 

MlitagAll.§1gLagal<taggg5IFIP 

,,,,Lstsg.,?:4 g-ggr. - ,,:g.,<I.1 ,60 7gmfr, , . . . 

Employersof 8 or 

more

— Federa l 

Unemployment TaxAct(3percent of thetaxablepayroll) 

gfl,t-oStarq83SM;€12,1=462IR'.1823M3V.V.4 t

;LittlAggggA55. 4 1:-Aggg/Odtagr4gggX5WO 

talagE4M ikggigat4M16.4115ggin 2 g eaa4aaa ti'4464444 c4.5 a.4 ,e, ...n -- el ,4 . Otherthancarriers

—Federal 

Insurance Contributions Act 

(2 percentof the taxablewages) 

ra 2W.PZ. R7, Rg46ara:22g 2 $3 ■7An.S33=n:=Rglog.l ng 

01.41MgangnIggelngaggg.014.ngla e

ggg2 ii6gIggigagritalUggrglggagg 

1K.6.1 gg*7°4.teci'T.Ig7.1 °6:1a°6 40416 g:lia l gqg c‘i

Corporation incomeand profitstaxes

—Continued 

Total incomeand 

Profitstaxes 

SE 1 VMEZ 2g2Efl422SgR2422g282,Mg2S82 

algn5 ingirgaagggantag511g5gg r

dgrignag5,416051IgnIgniViaga at4 t

6^01014144.11MEIgalging^041 

Total corporation incomeand 

Profitstaxes 

51:,52 .=M9 Z 2 N 2 raSSZSOZG2::228826=7,72:*. 

MalagraElggang2gUgaranIEVA 51 

ggtV151gaigHlagggaggagggagOgg 

rgaiggV -4graigglingg2P.424' 7 WW5W 6 - - 

Excessprofits 

( Ar myand Navycontracts) 

Districts 

° 

0 

' 

N

8 -.E V441= 

, 

<4.a.34r.ZAswia.tiaQ43=NR 

41 Es.14 1",OgItt4 g 0criallicli 

oll 

 d4s201 

a 

A 11 

5

I.c 

81.04IttgetRz ,

.1'1 2 

4t10

1448›.>A) 

en 

14 

glaZagg 

Ad 

gZp it.A42 

asp 

t 

REPORT OF COMMISSIONER 

14,7"0$SF4V4gnIRtalS °4$222SIMSgSS 

taiNgtaits;%Taggsar4g4.<94

5246015EaiggIngillggil 

WHWAH114F5121EEMIg 

, 

-7W-Z8MZnSRPSS282SS2SSMPSS 2 

aea 

00.1VinfitaraigG054: 

OgiVEREaggigEgMOW 

ciaa aaa4 

CX22SSMV4=4,922,tSMPRV 2i-r 1 4S5 .T 

3

as IMVigIMMIF156:40 

E/MEEVErainrigtg$EVal 

. 2:87:. SS748g1ASS24E$2V47122$ 2 

ngo

Ing10.15MIOng1"11Wg 

515GligggaggggigWa 

1-1-4AWICOWLIOagggelal 

tEsztausgcsIwaRsRssssg= 

eg'aggIglikqes'gtV

1.":5450gt$OrgOaltUggIM 

.1.72WIREMMgriaRREVigin 

4g51=5' 

>nx 

lt4 zits ma 

nrs 25 g0046041p °se° gra§ 

"°%°40049411«o°1Ell 

ini4Agihrlq1J61131g 

 FEZZN MMOON 4e2

O 

ro 

7 

t. 

0 

1 

C.) 

0 

O 

.0 

O 

O 

C

n 

C

ti 

c) 

1

821

229

218

80 
I888R148AAARPSA4gEg27gE 2R3R 

kiri

gggInglIggiagggglggMang 

14010041VaW102-1 

a a a aa a a 

522g4E2ZA58gg8gg248ZA5888 4 

 graggggggPaggggggggggriR 1 

 iggagggglgggggegggagggigg i& 

.ic: 71,i-4,44,4- ,174m4-of .egl .:0;wca,, 

1

R8R48.!25222 

, 

0400444 

-,-, g :Jg 

6444'44Wa4 

gstztgggrgg==.2 

g eg.9:-,4 

(7.

4044414“10R;0414444

,g-g812.-=ggiagggggggul2gzgss 

-g04 

ggflggeggg

4111414M040405240444 

5igggg'-=gggg--, 

g44

1444404W1405444540144t 

sgmw,stagaisg.sggF.agggviggsg' 

14410404'415F1014414' 

, g agae a, F1 ,i 

l'wenty-erst New York Piamty-sighth New York Math Carolina Math Dakota First Ohio Faith Ohio Eleventh Ohio Eighteenth Ohio Oklahoma ()regal Past Pennsylvania Twelfth Pennsylvania twenty-third Pennsylvania Blinds Island loath Carolina -South Dakota PertneSsee First Texas Second TexaS Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming 

74 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER 

I .!, E 

g

ARA 

F I

lir 

" 

rgggggIngaggIggggggiPaggggi5ggaR 

FlagggggggggggigggOggggggalggg4glggE 

RAM7A22RA24=NARSAAAA2tAggSgAgAZ224SAAgg 

aa4 

. . 

,.. 

Estatetax— Transfersof 

estatesof decedents 

gAggARR',ZERAAAEARAgAA RRAASSAIARgAAAASSA 

gaamiagegaa geciaaet,:agggga

44100040444051450014011404414 

$4040440140004040044040044E 

repeaaag gggg 

A 

' ggaggggaggggggg 

ASAA424Z4A8g42Sg3 

ia ed4cwir gaaa aa 

e, 

ggggqg

AnAggSAggRAZAZgRAS 

gg aggggggg ab:-.-4 ea a-trzr ,ggg 

Employ

ment taxes—Continued 

Total all employ- ment taxes 

gggggggggiaggfl'argigiagggg

RgAgg2AARSSAAggASSAARAAA4RR2224AVAAgg5 

raggn 

4544014040140011040 1g40044414 

rsgggliE:gg44gggggggo;ggwgig-negc.iggiii4 

Total carriers 

taxes 

ggggflgagaggaggIgg

4A422ZS8SgS8::A222422288282RARRSSAZgA48 

agggggraggggg i

ggggggg 05410000d1400111' 104 

N gaae as g a;•gaagag ga g a bw, 

Railroad employees' repre- sentativetax, CIS percent of thetaxable 

compensation 

4 

R 

n 

°' 

AA 

gA 

'.. 

S 

g 

A 

g 

2 

g

gg 

4 1 

it 

gg 

ZR 

g 

g 

g 

Z 

g

Ag 

5. 4 

le 

Railroad employ- ment compensation,614percent 

of thetaxable 

compensation 

04454404044444040M4

gAARAZESS2S8AVRA:;422222828R4OREA28$8748 

40

4054 000444 

415144K 4:044016514040111'6 fan S' 

gc,ivIci .-7Q6 ef 4.,*4cfc4.4.4gi w,i 4 ..ir t44..i 

Districts 

lAVOikr= 

gg 

4A14.0 ter,742 0,S- 4t...7AZataga rp.WOB@gRaL,, 

a 

-4.4-0.000F=.0m,.4.44.EawasN440,Nzzzamp.4. 

1 m Ll a

0-tr; 

1 1 III 

' 5 ..

z 

E 4 Igi -, fl-- 

 Prg0 115 

A/a2lit 

a

,gtng. 

igl i 
76 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER 

"

Ogggggg$1.14gggggg8g 

2288838812888888828* 

7444 P5ga 1.1 g 4 g.s, 

Distilled spirits 

Containerstamps, I cent 

perbottle,or 54 cent if less thanone-ball pint 

Red strip 

stamps 

2 

gg 

gggg 

8888 

g 

F. 

8 

' 

g 

R 

ggi 

$gg 

388 

..1c4 a 

gc 

g 

R 

Ogg 

ggegt 

9.888 

' 

g 

8 

MAU 

248842 

=14 

Bottled in 

bond 

gr 

842 

, 

* 

' , g 

8 

a 

5ggg 

8888 

a4 

f5 

444..: 

Ogggg 

88888 

. 

V 

8 

" 

22 

iiab 

- tlk 

.F.Aag 

k"g,4=8 

.' 

.44 

88 PS 

g 

R$ 

g 

RR 

4 

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.T 

Ch 

.g:g 

gg 

=-8 

2s. 

F6 

El 

42 

6 

F 

2 

=1 

2R 

gril' 1"Wil 

A4-1.g4U.582aArg 

822888888288 

nn r .or 

54' 

a 

88 

cci - - 

g=4;t3;gi 

$488:8 

.. 

Agrag. 

rf<t-7 

iirdrISt. 

< 

2 

44'4 5g 

08 

g 

$ 

g 

S 

Floortax 

(tax-paid stocks 

onhand 

Apr.I,1 044), 

$3pergallon 

2 t.,2 

a gg 4a 4 V 

* 

g 

1 

4 eR 

g 4 gg 

42 

gggggg 

8:42;2$ 

a • l i

22 

4. a4 24,616 

gg4grang5ggeggggg:8gracAg8egagqggrggg 

42288881428822482458248524.828888848842 

82. *4168f1644 t=3.F.gig°54-7g4 -74 r;--'al 

Excisetaxes 

Domestic, 

$9 pergallon 

1 

$ 

pi 

g6gg 

ggI7,4 

8482 

,,e 

ggg 

8.4R 824828R84524 

gggggraggg 

'14 ggigggIgIgil 

augrgv pa -, 

111 '11 I' 

UV ggg gg 

4408 $84 88 

r: 74, Imported (col- lected bycus- toms),V) per 

gallon la 

gg 

22 

44 

Wil 

Oggg 

482R 

ggg 

442 8 

.7,' 

ggg i 

-1 

e 

g 

g 

8 

gg Ogg 

glggIgg 

8844284 

.4ac:f g 

V 

8 

g 

2 

g 

g 

X 

Districts 

1 8 g 9 

U

4a 

 ge_ 

InAARge:m4s..wasAnz 

4 

"2 ° 2g1 stplmsc g 

O p 

4 

13.01 0,4 

a 

4 1 1 

g moo 

- 

mixaNg22NONaf 

zliimzzxz.,z 

ill 

a' iitel tt 

.c.. 

0.-4)..8>4m• 

q5pligg 

m tt 

O 

&

s81 Bo

Ids 

° P4c4lollag-6 At. kEisee.f4

i g 9 ..systett.411. 2 m g 

411M AIOW ag 4AIMI*e 

88483 

.e a 

gg 

2R 

.6 

0 

w44 

48 
78 

REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF 

1 ak,== ar,wzaaaazn6itamag.,Gemnsx 

a. 1 5:-.,-a57.10,555:4555555:-.ag2.5055555515a2 

at: 1 iggIg4=1556g55055i40041W-11A15 

F 

.... 

1 

i 

1 

ISp ecial oroccupational taxes 1 00t - 

..

2 a' 

8gg 8 2A8888888 88888888288888228 888 8 

",q,-.85 1 Mang 5gaggialag5g g.Ig g 

aid 

11E 

82 8 g 22 Z8 221 

ir2 -P. 4 4 G° 

414 

2 

tr. 

s-Ag4.,z ■, 

4'4 1 6 

1t1 

22 8228848 848 

4 4 

ea g2 '. 

=o.511g8g 1 g 8 S% 4'12 ArA'15-.- 424 

4z.40. aarzgaa 446 

4, 

1 2r.80A22222222524882252Al24852222222 

532.5 I Aiggeng5;5152aggIgnigintW255-V" 

P, 1 42,15,222.052228' 2r2A2542..45 8105 

za 

I 8242646-8g22242A24524 A224AARARA8v2vI 

' 

25-ga.,; 

katR5 I R2i3N95555aka2R5 i5E5555555:Tali 

i .rgggat,i „.:ces g74-a-zgcl gc,,,iggt:e7aaa egaa 

rvM 

I 

j Rectifiers 

.02s, 

16' 

1 

g8a 

«cq 

gtEl I gg 1 1 gggg ggggggg gg gg g 

I 2.8 8 A 8288 8482888 88 8% 8 

a8» 

I 

gan. .-..r..r a NN -:,..z ..- 

51.th 14 4228 288 225g0 2%88588 SS 8R8 %82 

,e1g 1 g 5545 5.N u45 555555$ 55 g*5 .15 

Pa?) 1 

VOA 

osa 

22 8R 84 %R S 8R 8,22 R44 4 28 5 

222 ^g A 

r.: 7,L7 444 4i .650 ee a;a g goll ,T; 

00. 

4081 I At 6 

2.gg I 88 8 888 88 8888588 8 88 2 

weR 

.., 

.. 

A gg tp5t6,1 g g t 

.., 

g 

.2. 

.5 

I 

I 

I 

1 

0 k) 2 5.q. 11 lag-g845 PrPA 

1

8 ' rfl, = "'".41 N1v4g0§221:2Z5 

.4.4<Nmcmaa.c,;424.,11

At A.- fliiigia PIMA]tfigthgEttl 

-4 w.25xxxxsgmzzzg..za 

EL y 

- A ill .1 

.5.5 V -g 0."''$r 

28sgsgm8s48g5s21°.+85gs288g5882E

561ERVflaggligg5g5651.55.

ag5055a550515R5Ocagi

1

g ga,r g. a g g 444 .44 

OggOgg 

888888 

147

8888888888 

1-13ggigg 1agg 

a .4 

888 

ggggg 

88888 

asma 

28 an 

Fi 5 

8 

g raci 

P3 

22% 

888 

lB .4 sS 2g 

22 

STOgilfgORROgggg%ggregg

ggIngggagggggCgWggrAilgg2

8228F-1R242222!:4288428:=84P4SR

0 

8 

287:

888

a

588 

8. 8 

gg a A 

8 

8

84188 

55 5 5 

8 8 

8 

6

86

5F..V1 

1-1:28R 

5155A 

8%888 

511

8%88888 

g 11 q10., 

gg 

88 

81024 

OF 

Vgg

W1888 

2 

'i5IERMERRRRRREE5R5R5HRRRF

82R822R288?2%2688188*28225°5

tzg-r

gte 

t zh!ppigoe.,1 a..54a6 , .0

AB a 

citaStil A°a 6 Vi=i1A.g1 

Agatitp Aa 5 lEgfig

0 

0 

1 

A 

A 

7 

TABLE 1.

— Rec eiptsfrom specified sourcesof internal revenue,fiscal yearended June30,1948, bycollection districts, State s,and Territo 
ti 

O 

C 

EF; 

; 

4 

80 

at

t 

C 

0-3 

0 

, 

a O 

tt 

5 

O 

U 

ea 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Wines,cordials,eta. 

94 .6 

a 

a 

s 

g

8855348 

°851 

.4 t..404— 

'' -EsaN 

..— 

ggiLlOgggggalgagggg 

44485888284.52882262 

.6 g.6-- -- 4344 

:7:4 . 0: FN gls K1 c., 

g gggg 

a asna 

nag a 4 

Special oroccupational taxes 

Retail 

dealers in 

winesand 

malt liquors, 

$27.50 per 

year 

g 

8 

.6 

Og 

48 

-, 

S 

4 

gg 

NS 

38 

:1* 

RE 

g 

4 

7 

4 

84 

a 

g 

7 

g 

8 

a 

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S 

i 

. 

i 

%In 

 g 4 

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agg 

,* 

ste'a41a-m°' 

-9.8= i 

9 

. 

. c4e. 

54 

'cid 

tn. 

1 

R 

g 

4 

0A 

44 

N' 

g 

5 

g 

8 

•5f., ;o

15tm.. 

St% 

g. 

4 

8 8 4 

g R 4 

4 

9 

8 

Rg5g 

2388 

gg 

82 

ei 

0 

2 

a 

° I:f 4e,i Rom 

tliss cs. , ate. _ . 

8 

g 

8 

Q 

ssaa 3 

i9,818 

teRg-T 

4 

, 

s 

• 8 

c9 gl 

Excise taxes 

Domestic 

4 48488 

4tggi „. 

tggg5 

g4 

2884848 

<. P'2: =IOU 

" 7:

.- 

 g' 4 

a 

5ggs14 gg 

8242278 23 

 - 

4g ggg 54 

g SSgg 

A 8849 

g'5 

Imported (collected by 

customs) 

4248 

1 

i,illa.: 

gggg 

-4

ggg g 

482 8 

. a .7.; g 

g 

4 

ea sr.,Ea.s 

ggggggg i 

4445588 . 

Districts 

4.. 

00 94 

seA 

4.5.sg-g804r.icAngsaa 

ail 

0.Ip4 

gizi 

ill 

lata; 

; 

11 

o g a gai521 

4011 11 

40xxsmsxcgsiRleikz; 

015111105 

NI 1,,,,

All 

E4 

stni 

;qati 

agg31P 

i 

REPORT OF COMMISSIONER 

A 

(Ong grrgagg'g 4g 

41ggfl gEM5gillg glg 

2U52R 8R8R425w822 484 

a c4 , 

40 4,2

gggg 

gig1.1 

4a 

E.4 

SS 

e 

g 

:: gg 

28 

g m

R 85 

g 

g g 3.

2E 

X8 

-; g 

ct- 

gg 

gg 

... 

-: 

88 88 3 

3 3 3 38 '4 

aa 

se 

eag 

Ligg 

847 

46 al 

82 2 

g 

X 

g 

2 

4 

2 

g 5 

A 8 

3 

561g i5 gr.: 

RE:a5g ,;Agg 

X42822 238.1 

gggg 

Sign 

883888 

es 

E=E

RR 

 U . 

1 

g&g

50

mgn 

e X8 

g g3 

5 

4 

.1 mg 85 

44 

ggg "g"g' 

455 R88 484 

4 

g!' 

tts0 

1"el-gl 

F.,,z

hell 

ah. 

M.I.Cal, 

"E rnD.0h 

,.... 

g 

ao a 

Wt.rri,cloga wmos.,La 

'..b.,t,. 

* 

.04s 

Alli 

it,_,3,, t i

g 

c, 

e8 B OOE

....to>.›a

.a 
82 REPORT OF COMMISSIONER OF INTERNAL REVENUE Fermented malt liquors 

• 2 

2t= 

ilte, 

E5 & H 

OiAgm.grag

2458M228234482WO,3228822442422233 

,8sp.- 8 phaemas5sp§ 

Wifigmag§gOAAnggzinIrggaing- . 

.. ... .. .... . . • 

Special oroccupational taxes 

Temporary dealers in 

fer

mented 

malt 

liquors, $2. 20 

permonth 

"

4282242488 

Mi

,: 

gVir% 

,: 

4alar4g,715

4t28888248R22R24828 

11gg?"6 

aa a aae; a 

it 

gg 

c,i' 

Re tail dealers 

inmalt 

liquorsat large, $22 

Per year 

8 2 2 .412 8 4 28 2 48 

Retail dealers in fermented malt liquors, 

$22 peryear 

t64

agaktAggnilgUggicaggrAULIgg 

44832224R8442t;52544t824822242422S4 

- .6:w rel-glggs-geg-g-rg - 

Wholesale 

dealers in 

fermented 

malt liquors, 

$55 per ye ar 

Fallgg8R4

242A22g228;2424242R8422283=2232t382%; 

ratait400AWAng 

t-74-Tfl '64"1417 7,16.'"-Tar, 

ellei.

41 E .0EF44 

mpg; 

g 

9 

8 83888888845 88 

ggigUiigriRg 

:, 

a a 

g g 

84 8228 

ggag g 

88288884

4U4 Eig 

-age h, 

eg 

p*Aga 

Ell . 

4388 

g 

8 

1 .t. t.-r 

,.;V. ,=.1 

- 

8-rs-4- 

.). 4, - - 

,s1 a 

8 06,o 

41-Ata,l) 

74

WV 

O.4. 

ri 

o64 

R2 

$ 

3 2 

" 

2 

.. 

"Ph 

ke7.4 

'''-' 

0. 

2ff 

tr:11 

d 

g 

8 

ClOggalEgtfi

2882888882248888 

g ilg 

 vi 

Fo

Fcgumvasz.bF. 12 

rc::4^a ^7g218. "" 2-2- 

it

8248 88888888 

lon gAiggrigl 4 -aark.:tze.:e 

....12

gR13 542g327A3 

2

'x8It:^ce '-r i. Districts 

1= 

7441citil8dU54:14g44 

AA061.. lcal 

04-0Aqb1AQ 

40 

os 

i

c..0 

g 

mg 

tg 

'2b, E 

1. 

=22E-G21AAE,EU 

hfigglOr 

2 

.gi 

rplic.0

ild§ 

1 4 

49 

P P 

FIP 

REPORT OF COMMISSIONER 

4 

Vi g647-11241 ailgggg nnw 

egM2hig8sismRtv,F4..Enign

2222222224422822322283&18342

:&..,,?.6 gi-e&: '5,1:1-4'6 01,::- .-r .-1 ; 

2882428224882488234828284228

4fg44dgelgf4gfffggggt.fllf,;-

c . - .. - . 

88 22 88 2522 S tit: 2 od ai thai t-Z ,6 Gcg " Ir '" oi 

6 6 60' Cl ' 19999' 6 96 00'88 00'33 00' G LO ' EL Z 01

li 

033 00'

00191 

8282824123244428882182220428228 

eggiggOlgggElgagggEgigggAggElg 

fffflilcigf*:fgiff gfgfit4affgga .... 

210,021. M 

14,503. 63 

78, 303. 28 

159, 305. 75 

53, 245. 50 91, 960. 23 

145,775. 41 

9,556. 83 

24,626. 81 

10, 941. 33 11, 960. 48 1 1, 713. 21 

103,994. 43 

59, 933. 89 

51, 431. 08 12,709. 60 

33, 003. 60 

850. 23 

104,438. 84 

30, 772. 98 

101,310. 62 

728,592.92 

51, 881. 83 

27, 058. 63 

2, 325.21 

23, 841. 19 23,238. 89 

422228 A828244282184212244128292 

MgrigglggggVagUggggg51g.W 

Li .-ri,ca4aagsfg zra..:,,:, 

9 ' 319 ' 90

'L tt O 9L '

1 3 ' 6 6 St '

3 ' 800 ' it

1 311 ET 8

12 ' COO11 '

1 CM ' L9

9 166 ' 09 '

YL3 

9t T 96

39 ' 9L96' t

E fr ' 89L89'

'39 t 'Ef LO 9191 30'

 Y 894 ' 13 Y 96LO ' t 'se° 16 

systi 3 ' 9VI ' gI391 E17 0

 Y TX93

9 4 8122 L

801 31 3

'31 999 Ot '

1 ' 168 ' IL

866 ' 30

PT ' 199II

8888 8878882888 8888 8,75888 m Q Ing grtaflIM gl5g ggE15 

908 L9 '

E2 0 ' 00

3 03 00'

II 0 ' 00

t Ot ' 00

33 0 00'

11 0 ' 00

1 ' 9LE00'1 9' 09 00'

98 Y 8 22'

It 8 ' 36

993 88'

'1 69 0 00'

918 )8'0131 ' 00

66 0 00'

99 0 00'

66 0 00'

MU 00 

6 06 00'

1 ' 060 ' 68

8 2 

.., 99 00'

8 

SZL I ' 90

23 4 12 t-o, 2 

ei ci 

' R•—. C .8: 

19 99 '

1 90 8' L

8 0' 139 ' ti991 ' 49

31 ZEE 

8 82248 888288881=8 8888 82

g gg ,ag ggaiggatgg OM g6

f ff

i ling dgtgggat.4 Igit W

4f Sicrcef offmtfe a..1 '-' -If 

il nt 

mfliettZ a 

flAe at te ,t- 2% 

Ae- 444 

,,gd 2 .6 . 

t, .. 4 

itai5421-..a ce 5.,431 avo. Z0400 ..1 nt,,, E, i

z•atE220 .plio.Np.o. g1.5 E

gifihghlit altiMini

r...E.r.,E, E.OF.Agmoo4E-4, ga.tEiEr.S
8 

S 

a 

8 

282 

2828 

1 

8 

gt

28 

4 Ce 

8 

823428832 88 

 glIggEgOggri 

gl 

.44 

355ggV.5.55 

2assgss88 

d

2 288 8 

frigg5 

S 8 2 

B4488842288 8888 

ctti 

gggIgggrqgUgg .regg Igg-ra 

4828% 

5 5 

so 

838 

8 

1g

2884 

; 

--254----r4R2m6gsssaFAIt; 

gg540

5gagg05gnagaggIgniggi 

- ggiggIggggdglignig0 

at, gaag az_:g6e g 

H 

t

›... 

V 

° 44 . z als 40 tlt.=4 

04 A 

. 

....0 0 05 

161ANTA 44§1 

sr5 

e 1.,■-ioca .0 100 . ,.. PY;22i 

- 2 ggIV,a1-yegl10 -g 2si° 

gtzaWight os'aE.4.15›>eaol; 

1

85 

0 

88% 

S 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

222t7 

g

E84888

ggleggEgEgg

R2 

Ptd" ggjqgs 

ggsnssEaw4(st.3.7.sssssg8 

1552A-1545g5:71W 5F5i01 

F:a g g-7 arsga 

A$S8885 1 8S88 44 S 

gg00.03 5:41 g Mg 

a 

ota aae g.7 gage 

Cg

Etet 

48823E8842822423

432SEE44 223232g. 4224422 

ddlglE4g50dglgdE5dgald 0 gggitgg griggit 

 6545516511d055g056 4100gdgtg 5011gtgg 

et4'r't 

gapgrig Ficug gaag ag 

o 

Egi 

054 

itts 

gg

222 

gq 

IggA 

gsss 

2 

8888 

C. tgdgg 

sssgs 

4 

$Ig 

22 S 

14 

1

.5888 

4 '4 I CM „T. 

gg 

ES 

aa 

22 

ala 

tit 

8'8 

8 

Ce 

a 

8 

4 28 8 S 

ggg 

882 

7434 

288 

8 

AR 

as 

ES. 

884 

tARA 

4848 

U 

84 

t .gt 

I taj 

t g flEi r e is w leg ggP 

F.,$ aa.,P.a zzZE.P.z;. 2 E-.4 

a.g 

41321 /L.051 

i§ 4 WM4istin.A 

iairoddsoopms 

REPORT OF COMMISSIONER OF 
cc 

cC 

'g 

1-3 

cJ 

cc 

cc 

O 

7E3

cc

O 

4 

86 

ti 

R 

REPORT OF COMMISSIONER 

g 

° 

F

$ 

54 42 

248 

. 

g 

R 

a' 

e 

g 

R 

485 

888 

.-rg 

-r 

. 

cr; 

S 

gga

B1St.41284244124881888284g4 

irIgggigagggglgrg0gg.g. 

i5g5 5tgl '5555g Fr Ill 1 act .66 -i-01 

g 

Fi 

a 

4 

g 

8 

g 

8 

g 

4 

gg'5 

5ggf 

8444 

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g5 0 

8418 

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55 g' g gm a a 

g 

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g 

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8,=r5 5e 

848842g 

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4884 4 

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2 

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; 

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34 

t.: 

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tit>. 

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plil 

L. 

i 

cd 

tAtettAgp4;g4b18-o. 

E. 

e 

0 ,4 4>g 

lin 

81149 8--49---7 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Oleomargarine 

V 

1°,9 

1.00 

"244 

Li 

s 

gg 

R8 

. 

e 

g 55 

8 82 

,4- 

- 

5"g 

8SR 

we 

5 5 

R 4 

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228 

el 5 

5 

8 

sig 

R8 

e 

g 

g 

Tobaccomanufactures

—Continued 

Total tobacco 

taxes 

gt5M565Eln551W

8124S1424448444311881424 

-21 

If gq,:g 4g4' 4g'dIP c. . 6 , a -7 4 -7 

--1 

gri. 

4444 848 

kR.5 

15 ' 65g 

0, 

a4 

gig 

551 

1218 

0 - 

85N

°s. 

1q2dC4, 

I gh""'' 

° 

8 8 84 

Manufactured 

tobacco(chew- ing,smoking, 

and snuff),18 

centsper 

pound 

'9 

4 

°a% 

-4-4.4 

814 

4 

Oa 

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a 

O4 

48 

2 

1 

g,44,

4844442 

igs. 2 ;4 

g'

doaa 4 

4 '4 g 

tzgge 

8484' 

c'g 

aa4 

a 

4 

a 

A 8 84 

4 dd 

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g ow 

s4a 

5.11 

ICI

?"gig 

- 

018. 

8 

3 

g 

, . 2 

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i 

Cigarettes 

Class 13 

(large ),per 

thousand, 

$8. 40 

t g 

ggg 

841 

Class A (small), 

Per thousand, 

$3. 50 

1 

41 

g

4424 844 

.R1 g glg g g' 

2 AA 

.. 5: 

$ 

dggClgg 

1414412 

N, 

„, 

5 

4 42 82 

tg 'g 

. 

a a

551 

ARA 

c 

A c'"`I "p iAta, 

tig84

oorao. 

4 

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88 

ci 

8 

.i 

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co 

ci 

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60 

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40 

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goo4p4014 

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5 "53 

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0 

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M$488818$4bN4a.ga1F 

018%114*iltg WZ414aZ 

l ° 

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a 

111 

itn 

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44 

PI 

i 
88 ts,States,and Territories

— Con. 

REPORT OF COMMISSIONER 

2 

8 

S 

gr. 8 

8 

8 888 88 

et 

8 

8 

28W186 148=6 ■246882L-444665488

IP‘c

Eggggng5gggragggg5Wgggra

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4 2 4823688g8g84 8 884844484428 

gEggEVE5 gFR45515 5 ,145g5V

g-wg.gg-rg2ggsgt:;1,g-i2gg.6.66,-2

8 

S 

8 44 82 81848 

rF. 

1-re 

gr4

88

4eaa 

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4R482842826444846 

eaae.ireeaae 

858848

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lIgling

554g 

8888 

gg 

5g

88

m 

mt t a

.

tr,e, . 2

E

41 tgs . 

z°.1FJ-g P.4.1wIltP r

tN17280 . z06 1A g”-ongE-0 

gaFirizzy.r.to ..E.FragF.4zog>3

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Adulterated butter 

ti

fin 

Al : 

- 

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g-, 

4 

8 

14112 fl.64 

l 

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" 

pegg eD 

g 

8 

Oleomargarine

—Continued 

M

l'0 

D 

o 

, 

F. a 

824!.; EZ 88240VR844484RE=48Fn288888285 

ggflgggritggggggag8gWIggggaggggi 

s load re s e sor

Retail dealers 

Uncolored 

oleomargarine, $8peryear 

6• 84648228884868422282228RP254286 

giAggggggggag;inggggggOgggAggE50 -

V:gti24°"'41acigtin8elgddg248ga°5 °5 8" 

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$48peryear 

glg 

888 828888888 

5 5“154g 

, mg i 

g 

2 

$556555 

8828884 

,rgg e eee 

505 

888 

4 

g 

R 

ae60E 

888 

Wholesale dealers 

Uncolored 

oleomarga- rine,$200 

Peryear 

e....os 8868RtZ885Pn828828828:;828Wri4E 

gaegeeeaeaa,

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cst-t- 

,:rggeeeeeegaeeea.:aeee, 

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$480 peryear 

g 4 

ggg 

888 

a 

g 

4 

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88 8888 88$888 

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F.4.." ea eee e 

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888 

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8 8 88 

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84 

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6 

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ce) 

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V 

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tc; 

co 

REPORT OF COMMISSIONER 

88888 

FAF.gnAagaaggiaaangRagiaP 

888888888E8A88888888A8888888

ggE§1011ERFORWMAMER

.(38A888g88A8888AAA48AR842flA 

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g8A 

288 

8 

8 

44 

88 

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aa 

oo 

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a.me 

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6.4c5 

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2862 

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1E1

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42 

8 CC 

88 

88 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Narcotics(opium,cocaleaves,or derivativesthereof) 

Special taxes 

a s 

c°44K 

JO 

anansgssaansaaaasaamgggN*aga.gammggs 

iTinR08-gna§a,i,r4gESOINERg_ c,_ 

- a44aa 44 ea444a4 44e4aa4 a -74'- ,.; 

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ks,

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REPORT OF COMMISSIONER 

tg 

88 

g 

8 

t 

8 

0 

3 

0 

8 

0 

8 

8 A 8 84$ 

. 

. . 8 

0 g tgg g g 

88 8 

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92 REPORT OF COMMISSIONER OF INTERNAL REVENUE n ipe imenr

6 N. 

i'i,lit. : 

O. 'is 

8 

- 

4 

ws 

8 

vi 

4 

ge'i 

8g 

er 

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gb' 

rn' gilgagggEMERERERME2814W2,4mOr

..nn0n,ann02.220,04Nn,..........a0s.on 

ca 

- 

Special taxes

—Continued 

Dealers in 

untaxed nar- coticprep- arations,$1 

Peryear 

8

88888888828 

-'2g$48484 A4

882882882448884888E4888 

1 04r;c54 p4g22'6 4 .4 4 ^ 8 4 4'l 

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$1 peryear 

ca 

88 

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88 

t-:4 

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2828 

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948 

t-:.6 , 

88 

d 

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aoi 

8848 

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$1 peryear 

0W0000I000000000Maggg0M

88422828228288F42828222828888822828 

9,1005 

a ar.5.4.i.s c.f.; &4 c a ..5.6 a 

Districts 

,..a ;S:6 

g 

.a.inizcMnnow:%N.14 

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i Al lgr.-11 4 

Q,S=2X2P.WIznzi 

gilt=42 Qt.M1 

W 

li"

82 .5 

6 

iwzm 

ri ; 4 

Wi! 
REPORT OF COMMISSIONER 

8814$884532A54484;882 44488

P44115qgggfiggq

ONEHAEWORMiEglaRMLI

4stelgg5i

EARP*Mi

galgOggE

888348$28

885 838

a 

48 g

8 

88 888

0) 

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a4. 

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° 

06 1 

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4, 

2 Pt .44 1 OwZ

1U Z1 g4 141 

1:2g1C414 %! 

Et° dNat'QA8annitflitili i 

t 2 DNIM4A0g14egge02FNMP 

8 

8 8 8 

8 888888888 8888 

8 ssgsssss 88 88 MC 

8 

psi 

SgS 

8; 

MM 

nig 

88884: 

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8888=588888 

74 " 

thi

$28288245:4g83888;;288223883;;g8884 

ti484 0,Ei ngAgggfag.IgggggOrAgalgOg 

L'n0414541M45156'011 4talg 

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galaW544W

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$8 

ggOdta 

38g:3253 

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t

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6 

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8 8 

ter mmm 

r4c5MAt.r;M.i 

88881-'888 

a 

W"--;$2 

<;.4MMe 

2885488 

trim4 

88 5825 

I7F1 8 

 a 

Merichei 

8888 8 

88 

BrcM 

588 

.S4WM.46 

888888 

;:t

$888 

6 ": 

88 

-ha 

88 

88 

Special oroccupational taxes 

8 

8 

o 

0 

94 

0 

te 

U 

o 

A 

Co 

s„, 

0 

e 

Co 

Co 

C. 

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.

C4

03 

. 

0. 

ti 

p.7 

011 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

fp t 

a 1.,4P.p. 

1,1 2 54 v 12 5 -gm-. wall 

ouli,, ,IT, Fr-...0 ..0.0:0321vizzxz 

.44,01cc3epxotocuag4414=s33cZg34z.c..z.

dpgievliWodlatAmtlevint 

, 

44 
REPORT OF COMMISSIONER OF 

6 ce 

a 

I. 

Co 

44t4g 

2S2S82S2. 2 

at 22 

grant= 

-RV 

a2StaSa2.24S2ASSaWagfl

alaSaa 

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S2 

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& tht2- 2.2 

teAl21A2e. 244004 •2g

zi.bon80A§ 4ebt(g4 tgo gog

lAiiggEal1015110011

gg 

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C. 

ggaga 

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. 22 Co cc 

Co 

Co • 

SS2 

C8 

pacthi 

2R8283S 

ap:a ga g 

flag 

S88% 

cc 

Co 

tgR

4828 

4 

66 

gg 

SS 

II a. 

SS 

C. 

cc 

96 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Ar 

a 

Ho 

, gg g g tgg 

4 N N n a thr.... C.. 

Manufacturers' excisetaxes 

po. 

11111 1 gr.- 

i c41,5 -- S' 

-... g MRSS SR 2 52282 8282aA 8 22 at 

fl.-.2 g gc4.5:40 gg g gr" IggIgg 2 gV gg 

...7 ci 4- 

, - 

., . 

6 

a 2st28A2S2ASsM2a42.2a32S2SA8M 2828 

gc-iz g g5AgAggM4444456144044-4,g45 gga 

ml§ 

----,,g- agtaacsgga-6gRo-g., c4d'ea 

g gggici::ea nece,gasco., Losc,—,A., sans 

it g-.7 

0 

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4 

A,. 

RS2,22 SgSMsSaSS2 2A2gSa2 S2 82 

Jagi 

UZI 

ttg/040454 aigggFi g 45 4g 

MA: 

650:4 4' itffIg4 ggigri6t g Ag gg 

44 4 4 4 

2 

4 

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ggIgeggggIAff41644.44514g444417:gA45g1 

411gOggiggg444sAggggggggAM54gglgg 

z$ggg.T4ggc.”.>8gggg74gRgggsesgait-pggs$:12n23 

aa a 

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4 

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:ISMS RSS4 2a aa. 

A'ji Mg 'd 4 g A 

t - 2R 42 G 11 

SS -7528S t S a 2E22 n 2.2 al 

gg gggial g g ^ gggg 'IV gg 

44 

S .S 

Capital stock transfers,on 

each $100 of facevalueor fraction 

thereof, 5 

centsor 6 cents 

S2 a...i2 S aSS a AgaSS S8 8 S SM 

Mg_ gP g gg:71 g ggggV 1g 1 4 aggi 

: 211941441 II 111111ii AiolA4x. 

.4.4.4Noloonpc.30.Nw gmwASXSSNazzzNaa, 

.4.E.Sel.P4M— wAgn a iggftlittggLI 

N . PM 

-d..3 

wq d, 

Pi 
22 

ggg 5gg aEE 

gg's 

282 

ct 

8 

2 

ti: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Manufacturers' excisetaxes

—Continued 

Matches,per thousand,2 

cents,and fancy 

woodenorcolored stems,51/2 

centsper 

thousand 

a 

,.:. 

2 

s 

ad 

2 

g 

-. 

4 

2 

g 

E 

a 

2 

.2 

.4 

s 

2 

.6 

2 

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5 

s 2 % 

g-§'F. ! 

4 

. 

Radiosets, 

components, 

etc.,10 percent 

8lig886. 

1 

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gggg 

, 

gg

888 

ed 

4 

g 

gggq 

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art 

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ggggg4 

222222A 

g , 

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16 

MI 

482 

& ga" 

g0 

g,:t 

220 

Mechanicalrefrigerators,airconditioners, 

etc.,10percent 

gg 

aa 

g

8Eg282 

. . 

rAgn 

a 

g

g882g8g 

i ggggg:4 

4:0, 62f4e, 4 

; , 

ggg 

288 

ee 

51 g 

EE 

gc-1 

a 

‘.1 

g 

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88 

tg 5g

Egg 

82 

. Electrical energy,3I5 

percent 

g2aW.'ggS1138gPINS.OSSRggSMAW=4"Mg2138 1,2M 

g5Fingtati Ma'agOntaallarigg 

« 

gnagaVtglggagtOaggalq11010 - . aa g g a-a- aaag g %a « 

Otherautomobilechassisand 

bodies,and 

motorcycles, 7 percent 

te g$

ggggggg 

222g11 

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<4 

"ggift: 

gglagg 

2E22222 

a a 

8884E42 

: gggclgg 

gaggggg 

1 

4q; 

g 

8 

g 

r 

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thggg; 

282gi-' 

ege 

Automobile 

truck chassis 

and bodies, 

5percent 

g

E2E282222222842EgESEEN4E2222 AP.EAW 

i gggggggggOgggagaglggggggigg ggggggg 

IsKggigaggetigalgqgt4Igggging 

cif

i 

a 6 4 4 

Partsand accessoriesforautomobilesand 

motorcycles, 5percent 

PgaggsgteggilgflgreW5 

FIgIggagggigggggSggggcolggg Ogggag 

824gEEEEgE222g222222MEE32828 422gE22 

-Ir5t 

- , .: aga e a 

.g1%. .h ,Pri..: 

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gg44F. 

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e 

cc 

(1 1 79 11 970

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1= 0 .1 

21grillit;4 4“gnIngAW411 Wtall 

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..... 

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z 

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0) 

of 

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REPORT OF COMMISSIONER 

ggg 

22S 

ea 

g2. :22g2g2084g222.28Eg 22Agggg 

MEggaggElgEltgfligifkg 

ginEFILIEWAMEEFEIEgga 

2884 8412-2184)8 ) "22 

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2 

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21 

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ET4FEZZWEAPOOP4E.EgmmE. 

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g2 

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ggagggggaggraggigEggitggg 

4`6:274ga"gagg 

0 0 CV 

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eae sigg,laa 

g74,g1"5 
REPORT OF COMMISSIONER 

A 

.- 

' 

gg 

28 

g 

g00 

414 

gle 

560 

Zgg 

a 

A 

7, 531, 90B 10 

N 

g 

4 

8 

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g4gotg 

4841 

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g 

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651 

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4 

TE L 'CO III ' ' 91

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tagg 

ea aae 

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2741448Z881 

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'a 228 ' 519 ' 95

8 

681 ' CI

4 

6 

8 

q 

66 

48 

65655 

22448 

4g'.97 

44S 

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10, 572, 682. 91 

g 

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8 42 1 6 E1 1 54 

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48 

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.4 g 

4 

II 4V 9 .89` 7 CE

g 

g 

P 

Pg 

1g 

R4 

.-7 

gg 

48 

g Z

g0 

sn 

.4 

"Ag0g 

EgRg 

‘ 

a 

g 

$ 

g 

g 

1 

li t aT Tr

94 ' g91 ' 52

Rg5184244E2 4/2225384S 

0gaggggggg ggggOgg:ggg 

§Tigrgiq:It 4diew. ggg :921, 790. 99 137, 691. 94 

54,421. 94 

812, 729. 64 

9,109. 67 

26, 2 14. 21 

827, 944. 05 

14, 082. 21 

159, 294. 71 

16, 10 1. 77 

7, 864. 89 

22,

246. 48 

23,

669.81 

93,716. 85 

343. 56 

41, 027. 86 

9, 917.94 

67, 990. 99 

19, 917. 69 

1 93, 526.29 

1, 227.09 

18, 827, 947. 98 

p4s3.

A; 

,051 

Th., 

opao eg 

g R

AI 

4 

e2eFliat4;1;i.e2tAA -g,, 

33A41.31.30.1;2.0L840 ww.o..„mgg,„13". 

, 0 005- 

'gam" 3 .".0 , 0 E, 

P. 

- 

.m. 

gg 4 E. 

1.— Rece iptsfromspecified sourcesof internal revenue,fiscal year ended June80,1948, bycollection districts, States,and Territories

— Con. 

Manufacturers' excisetaxes

—Continued 

Phonograph 

records, 10 percent 

S 8% 4 4 4 g R 44 4g44 4 g4 8E4E8 

"di 0 g g 0 6 4g 4114 g 4g 4554g 

q i e g it ag ea,,tia a a di:a4a 

4 4 a 

a 0.a 

..r 

Bus inessand 

storemachines, 10 percent 

E l 4 g gc2:" 

5f,, a 

R4 A R 14.°44 8,484 R E 8Z2 $4828F 

gg g 0 Mkg; Oggg g - 46•6 OM: 

i 4 

a a Rg R •mii6 gigg4: 

Electric,gas, and oil ap- pliances, 10 Percent 

PR 844484g g24g44884888 gN0EaPg8g 4 442284RA; 

gg Ra4q1 i ggrIc1 AgIAPAM 

4 WI gg 5i-f4144'5g44 41-I g gE7 gOlggi 

aa e e a aa e a a 

-1 

Taxon luggage, 10 percent 

.1, 

M a 

Musical in- ailments.10 

percent 

8 74244 82 R24 FIN 4442 4 884 4122 : 

4 46V4 gg 644 Ag ggEll 6 tag 5g64 

g ,44"g 4 gel g7" gAV g "g 45gg7 

Pistolsand 

revolvers, 11 percent 

.4 .4 

<> - 

a e a 

2 4 4R Z 48 

8 R 4 sn 

ga 

ig 

4 c66 

Firearms, 

shells,and cartridges, 11 percent 

2R88 848884 8E444828E2 4842SORA 

gt?:g -Iggg g 4aggIggg g°§1.4 MO 

44,:44 r746 

i 4 - ;,:i -n-F. , 

Photographic apparatusand films, 15 and 25 percent 

g4ZP8 RE2444 4 g=gg 18 ARS 2RN44; 

45444 665g54 g 604 ig 0:4 44416 

8rt446 Al g" 466 4' g45 1:165C 

4 

, 

Sportinggoods, 10 percent 

RE4244448884488g82R442g8RR8 2=4 R2882F 

5g0gggggOalggagggggggggg0 CIF: Eggggi 

ggg 511M 

S1 15 11 910

100 REPORT OF COMMISSIONER OF INTERNAL REVENUE 
r 

REPORT OF COMMISSIONER 

g 

O 

88E186:-.MSEI1888EMLI?88a248=2 

1161tg6411VgVg0gOgsgWg 

gliEgE7AVAgang5gggggrggag 

, 

..i•a_Taa.4 

0FiFngarAggiMERUSAmsiersA4 

EiPMF4ntakigEMFatitEg2st

8R888n2R8R888281,188888RR 

.; 

o 

,:a .4• -4a4 a4 -; 

6RSIRE282288PRR888R888Ig4g3fl82 

ggi]ggEgigAgEtAggg °gOgg•0g 

IgFigaiinggggiet7JVCIUWgan 

.1:8888R82g2=EgSflE188PRES865 

aggggOUMWOgggggagtOggg c geageaaaggeggegg-geega-7 44alanr-8,2=1,2.-novg,,fl"...gg: eeaaaa a-T-reaat aaea.-7a ' 

5, 575,882. 14 

19, 189,748. 05 

2, 482, 386. 96 

2,

553,133. 06 

3,

188, 839.50 

3, 092, 591. 30 

572, 725. 23 

3, 21 7,243. 85 

I,71 2, 893. 74 

1, 6 13, 698, 83 

5, 724,476.1 2 2,030,263. 48 2, 124.784.74 7,458,551. 82 

1,528,754. 59 

7, 199,305.85 

1, 182,553. 20 

1, 920,549.33 

577, 3 20.27 

3,276. 288. 82 

3,690, 667. 73 5, 407,748. 89 

991,500. 43 254,C07. 81 

3,189,978.56 3, 896,05 2. 00 

1, 620, 800.24 

3, 802,806.11 

48288 6g288808R888888888MP.448F1 , WinOgaggg5 '15 1Wraggfle

gg5g0FigiWgriMgEigitrWl 

s. .-i-,5 :51efe4.14 Floigt-; ar.f g- , , ag 

3 3 ' 632918' 3 ' 2

1 333 ' ' it 238 

8 ' 11 2 3936 23 ' OLL ' 8'60 IL 

461 866 ' ' PC

3 180' 918' 60'

91 190 ' ' 99 ha 6 ' 1338 ' In9 ' L

, l 9 il 263 h 06 '

163 ' 901 ' 0 

9£ Y PIE09 '

'1 '223 IL 14E 

89 ' 298 ' 32 420 

389 ' POL 13 '

2 9 6 ' O Y '899LS 

806 6' 39 06' '1 

Li ' 392 ' 08662 '

91 0 023 ' ' WE ' 66

8 46 ' 9901 18 '

13 7 EEG '99E ' 89

19 802 ' ' 119 30 '

1 08 309 ' ' 38

1 811' BOT ' '

1 1 926' II 003 '

31 ' 309992 ' ' 18

199 1 ' '39 LZ '3 

VI 801 % ' MP29 '

LIT 681 ' ' 613 ' 00

gg8888 

. .4E4' . 06 Rvr: izt 

,.208-cui Co 00rZ4 60.4.4 

";4..2s 87448' 68 

uic4 

F2,2 

8

e4ccid 

sAg 

- 8 

. 

I3" 

..3,0. 

•,kaia,z 

B

;06°Z.0 

iz IX 

PI0FP 

e0g-ga:g, 

ziaaor 

480 

0 

. '8 0 

,TA2appcioegt1 

g2P- e4ilatIPflt, 

21

0.0 

0 

 00 6

.9 

.3 

4., 4m2An2 0 

mP 

.. Cit.dfl . 0 -1/40-.0 

46,4 §t c

1 m goq 

. 

AA, 

wwo04,r,F-44A,2113

0 

.4

nagtia

cEi 4° 

.A 

8 St.4aa

oS 

Ls po 2 U-8

g 

811598-49-8 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

g

gag, 

aRo 

4713. 

FR 

to 

'AK 

44 V,; 28488"^- 

g, g 7,77.11117;t:::: 

24-Ew&telgEgnA4g4::: 7::7""" 

ga$InIggg:!!fir!!!"!"; 

.5.4 

8717188P/MR8 SEE1 28rE5I282n86 3 R888 . 8 

51tEig:t4gggg;T:i

nggggiOggggggggEtILigggg 

WtgaggirggaggggaggIgginglaggg g aEsge.i-g-Ni3E4 

ggvE4ged g 

glga 

88284988. P 28RP,8888RaIR 

Mig tagg44 4 

era g 5 

CC 

RR 

4-4 

NN 

ges 

V - 

W oo 

4441 i=442 

1 pea 

di1174 ° PrOggtis ...g . 604120.‘gi;aWa4xx, - E0 

m damp 

esaae 

2re 

Weita4 

agravgaa 

agazzaz 

a 

a 

a 

4 

O 

0 

0 

102 

! 

Re tailers excise taxes 

g

da 

g 

8RSIMPARRR4I98888 8 ° 

gg041ggffl gMaiiiiIii44441 i

ligligggg5ME4WgglggggE0igggg 

Rgt ugFI.:22,7 e t 2 sm. 2.7mg!;to,22.amgs 

, REggH WOLUREITOEMHHEIEHERE 

kligilggggaaltafIggga:MVAUgg 

882242/18gE6481

:4428'fli8.8;.1e4n8R 

gggIngEffigg E4gg, ggggaqgW5ggElEI5 

aa 

Vg5 WW =1 AVVEUW5KEa=1Vgil 

5
8 

2 

S 

a 8 8 

Go 

8 

08 

8 

Go 

8 

co 

88 

28 

104 REPORT OF COMMISSIONER OF INTERNAL REVENUE • 

I Coconut and othervegetableoilsprocessed 

g

IM1614 

i1 AaP1 

0 Er W fr , '. 

OAPIC A 

g 

8 nsc 

g 

Z 4 

E

id 

ld€ 

(1

.acg 

4 a 

, a 

« 

e 

m 

rl 

Ere 

i' 

4 

g 

8 

at 

14R 

05 , 

06 

028 

g 

. c 

sit 

Firearmstransferand occupational taxes

—Continued 

• 

Certainshort 2-barrel guns 

3 1 1 11 1 n r Is '

1 ( I130 ,SJO s eft -

174 

8 488 

tz.•; 

8 

" • '-le:: 

82 

4c4 

F.:8 

01 

8 8. 

r6 

' 

Importers' or 

manufacturers' special tax,$25 

g 

8 

Saleortransfer,$1 each 

caa 

88 

.i.-; 

88 

..“4 

88 

.6.;ei 

888 

anti 

88488 

-

88 

44 

Machineguns,silencers, 

etc.—Continued 

Pawnbrokers' 

special tax, 

$300 

a 

d 

4 

d 

8 

Dealers' spe- cial tax,$200 

g g 

828 

g 

oi 

8 g 8 

g 

8 

Districts 

l

g 

_ m3 42 . , 

li 

.0,e„,t 

r..,31 

b 

0 gg 

0 .0 

S9 

h 

7..Itt,=.9.A),$).-...I.0,5,Aq".4'&1).1Z,0421, :=;10. 

4it cmen, gi.m1Alt-0.8,5g 

12 

. 

til 11010.1 

.... 

4-1....zigailazz, 

hiV 

Ewa 

t.o.. :1 

M 

t 

REPORT OF COMMISSION

mt>?i 4 

>4 

tletz 0A 

trgtAs 3 

nmtr.g4

a'aallEIRACeVoll

ost119.205. 

,..).amAn2-..as.N zE.M00 
.— Receiptsfromspecifi ed sourcesof internal rev enue,fiscal year ended June30,1948,by collection districts, States,and Territories

— Con. 

Ft 

a 

11 

a g

pa 

110 444 2 4 

O■ mce 81

M of 

E; « .1 

ilbt°bMPtelbegE-M ISIP>RE

'52t108P.71 gagollltrogrli.gg 

o MIE00.mo:P..?ME.MMM.019 

NEEZZP.FW4005.1FEggmEN OP.P*OKA 

REPORT OF COMMISSIONER 

106 REPORT OF COMMISSIONER OF INTERNAL REVENUE Admissions 

RA,AATT 

a tivi .840 8

-0.2 

iiilli! 

1 

2 82 

 il 

a 

ma 

R2 

2

.6 

g 

a 

R 

°5 ; 2 

, 44 

gR 

ro 

s.: a s4e ERR 

1"1^1 66 

0.1 

e 

Fs 

. 

Ticket brokers' 

sales,for 

amounts in 

excessof box 

of price, 20 

percent 

WA 

ee 

gg 

a 

ri 

S 

4 

A 

Va 

24 

. 

A 

i i 

age 

550 

0..04 

Sgg 

E 

0 

c,■ 

e 

n 

m 

t,:- 

al 

0-m 

4- 

A 

Admissions,for 

each 5 centsor 

fractionof the 

amountpaid,1 

cent 

gwat

4116111MagaggliglagEltEEIgalatal 

ERl5FRERFEEEE5ElgR5gEgagggEilgEgg5gg5 

AAAR4ARARAAM4RAS844A2484882A22ARZS4S8 

f.Igse e.,,e-tgsesees.a.rs a ,Des d4,,g 

Coconut and othervegetableoilsprocessed—Continued 

Total coconut 

and other 

vegetableoils 

Processed 

al 'I" 

Hann 

82AARARM 

E I 

Eng 

Z4S2 

g R" 

g 5gEE 

S S8AA 

' 

5 

g 

4 4 SA SAS 

g 

a U HE 

' -7 '275 .d. 

Coconutoil 

fromUnited 

Statesposses- sions,per 

Pound,3 cents 

X4. 

AO . M 

4 

m . . N 

E,

m c 

- 

e 

Coconut oil 

fromthe 

Philippines, 

perpound,3 

cents 

Eil c'tg 

MEE 

AARS2 

.. 1 

R 

g 

:11A° 

4 S2 

 row g 

g 5ggg 

S SgSA 

R" m 

e 

g 

4 

e 'al

4 288 

- s 4da 

. - m a 

Co

mbination 

containing 

coconut oil (if 

not in followinglistings), 

perpound, 3 tents 

a 

o9 

a 

: 

Coconut oil 

(otherthanin following list- ing),per 

Pound,3 cents 

a. Ag 

g 

Eg RE 44 a g 

R 

g 

R 

4 

c;T g 

S m 

m, g 

. 

4 . .

`0"42 2 t. e sa 

Districts 

.2.. Pg 

..m.,,g,,n 

,,,,elt, 

w.ts 

4 

„ 

>, ,,,,ARm.. 

?0, 

,,. 

0 ,mom ite t, 

1401.9 §:pg,i,am, 

-2 

m,22ax .gbaltn1AN.f 

, 

.45,

5,.1, 

ig4.,>i 

to 

gi , 

a0 

Ic 

g gg 

RR 

- 

e 

g 

Z 

es 

gg 

*2 

ae 

gg 

28 

a 

g'2

RR 

1 

e 

4 to :; 4 

a

42888ASZNSEMM

a

UR8A2R4V4ASA 

gg5AF:tlgintlgg4g4g 

ease e4a,:seget:-:aaes.,;,7 eeee 

FigtgWallWdgWgiaVggU 

44d 

all 

Wag 

S -- 

at 

a 

1 g5 

g 

gm 

'.,e7: 

gg 

-I 

'"'" 

..7e 

g:: 

.. e 

O. 

AR 

c"

dg'.4 

gag 

RSg 

, 

d 

a 

d 

.1 

8 

4 

5 

m 

4 

rl 

m 

a

,•-. 

l 

4 

Nqg 

822 

g 

74 

rrit 

RO 

e 

g g g .74 

IN 

22 

7.7 

=a 

22 

gg' 

' 

RS 

a 

0 

S 

g 

8 

F 

7.,. 

1 

8 

4 8 

5 

R 

g 

4 

mg 

AS 

.6 i 

a 
REPORT OF COMMISSIONER 

grgsrg16

r6566gIggrgrl ggillt4W566 

as,1.32gacflggg aggmszwageint: 

46Vg gl6gr-n>4W. , , , 

193,520, 917.11 

gg ga

=5 8522858282,25852582585 

taggggMh - zthIggt 

4:4; 4511Z7gRrP''ati=j5°' 24gg 

19,543, 879. 16 I 

gOggag4Igghl 

2252456552858 585585245228 

gE1W6gOr::A 

61146lgtgani gWggigGi;1 

255,711, 272. 43 

.c. .- , - 

ffi . 

R c; e 

2 

'IL OW COB' , ' 92

46r.116r

grgg6FAMASgnig$M66§ 

25288255522228522224582425, 

9106646q16 1 14Urrs 

91 st ' o wn l SL 

384, 521.67 I 898,720. 21 

88, 252.21 25, 817.91 

440, 964. 89 417, 390.80 

340,077.72 

1,019,073. 65 

151,288.43 

402,372. 09 803,183.40 168,267. 48 

922,715.49 318,190.91 

20, 311. 75 

56, 0 15. 88 

230,913. 49 

1, 083, 681. 55 

669, 877.59 

80,030. 30 27,941.90 

218, 880.34 603,700. 96 

148,950. 85 

697,074. 39 

159,318. 03 

108 REPORT OF COMMISSIONER OF INTERNAL REVENUE Miscellaneoustaxes Local tele- phoneservice, 15 percent 

"'.4,, , — - - - e 

P41616 grAgggrIrgIrgl'eggs6"/ 

aggW61 65:aggSglgr6M65656:5:10g411 

5555%285 25,52585852545582555245522458 

-1- - 

e .. e e 

Leased wires, 25 percent 

00.,-. 22 2245428285:1355522 55 22 85gg 

iiiiin' SS ggariggPg a 6g 0.61:i 

1 'MS gg Vrc4ffin'666g 6 g 

I ag 

phone,cable, 

and radio 

messages 

 Te

leg

rap

h, 

 te

le

-

r9,Rgggr'0640150gging4gqrsiggr 

algggMaggglgtariggaUgEgragtagM 

gg5822555422g8228852285752428,24255425 

gaaa ag g a ag,,- g t: ,:- g 

Sugar,per 

pound, approximately 1/2 cent 

dg 6 4,ga II g666 

o'

gr 

. , .., 

822 2585 52 5 A 425 4 55 5 

Filg ggig .4g g g gEA 5,- ag 5 

, 

Club duesand initiationfees, 20 percent 

245•r2gag51,455545ggg,52g5.2gg555R.56t5M 

FiggggaggaggstAralgaggggggggggg! 

348555248225535555228524442552285528,12 

Admissions

—Continued 

Total admissions taxes 

4-Tai,,ig4a gaa-TgaRaa,:a-ragg,:,:aa-ra -iaaagago 

gliggagg6aigggagglUgagggri8ggg5 

Vgata15:ghIgEMgarigggeggffiggfl 

55555,45535552225g525,52245584852425254? 

Admissionsold byproprietors inexcessof 

established 

price,50percent 

of such excess 

- Wti 

22 5 2 5 

45 g g g .. 

e 

Roof gardens, 

cabarets,etc., 20 percentof total paid for 

admissions, services,etc. 

' 

agalg,VaglaggigigEOggigIWOIMg 

gflgOggragggggdgglalgrgagggggggn 

222855855,252554555 885622258252555548= 

 — , 

Districts 

..k .boa 

t. 

(l 
REPORT OF COMMISSIONER 

0 

110 

'‘g 

a 

ti 

05' 

ro 

O 

"65 

O 

Et■ 

t0 

0 

1

a 

ro 

- 

 H 

O 

ro 

ti 

ea 

REPORT OF COMMISSIONER OF INTERNAL REVENUE Grand total all internal revenue taxes 

g

287.E=8SS28222228ft7a288222GU2220:S222.24 

rigtrigggggggaMrig6ag5gUlatt4ggg 

aggggigggIggagig4Mgggrflg

15allgOlUggaggValaW.014MW: 

7;ggggggIg . .. -- . . a ae 

Miscellaneoustaxes

—Continued 

Othermiscellaneousreceipts 

(includingold 

repealed taxes) 

g egS 

nag 

g 

';. 

Rt 

S'22 M1222882;82828 

nngta 4 g '8

2 

' P

22St;282 

°4 1 4 g 

8 

Transportationof 

property3 percent 

of amountpaid, 

except coal,which is 4 centsperton 

g

2.28222 2;g4 

laIrilgrag9AnggaggragEgSAOggg 

a 

ggMagg.745051115MgEMg55g6g011fg ,,,,,i- ,, -_,Q5,,,,,5.,,,,,e;,5 ga e e aoga 

Transportation 

of persons, 15 percent 

g 

ggOgIggggagingggggcaggillgsgfaWg 

gM5griagFagtiggg6glAggn@ggiigg15 

2452222VGSFnM3228282.S.17,2gSts4=Z28824 

eeae ea g a eea 7,7.7ee ee e -7 cis 

Coin-operated devices,$10 per 

year,except 

gamingdevices, 

which are$100 

:41gilgEl

2222a122822228822:;82482282S2Z8222252222 

' aUggggggrila5VEIgggClgagg$ 

aggagg.g.gOgUggIgagggOigtaleggg 

Bo

wlingalleys, 

Pool tables, 

etc.,$10 foreach 

tableoralley 

12q528

gggaOggagragrangggIg4garggnIggn 

227:3882222688,18288282SAV48222Z22S8VS'42 

e822:426:848:582AaigiataW84,74g 

Leasesof safe 

deposit boxes, 20 percent 

28%42222882,71,2.1425:12:4282SSNSis'Ac=SI2A8 1

ggc24 5gMgOgggFAgg5gglgtaggg0Migg:W 

120,2X4W.m.'2:44,8fleila4 .q2gefff.Sgeciiagg 

Transportation 

of oil bypipe- line, 415 percent 

16d

W.5 

2252 

4 

g 

:.- 

P 

28 

1:0.1 alg gagOg 

MI 222F. 'SS 2X2r.; 

g 

8 

- gr, 

Vgggl 

War.823 

.4, 

Districts 

1.gs

OpleN 

. Sgni 

;.-- 

'2 .co 

-4..‹...00mr,00g,4444 

t a 

ilAlVatg 

y

 si 

., 

Ai 

.,:i=n..x..z 

afill 

.- 

ii 

1 1 

mgsgmmi. 

41 

14Z 

Ott

1.1"; 

lit5 

 4Z ,01

.z ..4 

ilia 

5' 

71SS2322282888.1222P2g4=P 2 

 55gggggagtilgggggggtng 

RiggggiftlIg4. c-rF,IVOIMI 

kigggggglflagggaggflgang . . . . 

41

8

4

542

295

40 

a 

gE." 

=3.3 

g 

g 

S 

g 

2 

glg 

881 

e ea 

gg tIgEi;clag 

28422S=22 

e e 

SS2S28'422328, 2%8gA tz2S822'.38 

P10

5100gElngnggg5ggggng 

-651ggifriggiNFIgg14a0 

.4, , gaagae aee 'NN a 

8882823,122F88=4222222224 2 

 Magiagg4 14WAgalgAgil 

algigatgliggVng aae

ligggg6 

. e aaa 

36FT0.742g=:FMMI,83I8,S0 2382 

ifiPgii5g4FIW

17Agggilgtagg$Mgggggggag 

45gM160: 

ColgOMflE14gVig0

nseas9gigt.gmr.evaltintaalgit 

1ignggl 

.4i.gr.fgiggafigtiggggitic;flwg. , 

XSIZEMS28EMR832'4A222822 2 ::18 

aggglgra4gggEWCIAggal 

gg"grg

22gg3lq8g"re28489 P 

Twenty-first New York Twenty-eighth New York Sorth Carolina Borth Dakota ?Est Ohio Tenth Ohio Eleventh Ohio Eighteenth Ohio )klahoma )regon ?irst Pennsylvania rived th Pennsylvania Twenty-third Pennsylvania RhodeIsland South Carolina South Dakota Tennessee First Texas Second Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming 
REPORT OF COMMISSIONER 

- .........0.0

ca c'..;:°6 75gt".1g 142 .6 84°4 `4 "8°

8 282 82;48;12222X 222222027.822

ggg gggggggW Oggggggggegg

:71 “:c.i. Aggligiggfi gigifd5lidid

g 511 Vtiffii5gi iggififfgdggl

g gig 

z m‘g 4g4ggsggggt .7„rogggggvggng

LligfigMi Mgig5igidi

N 

5 fff MlfgaiIffi glIg55ggigig

g dig igiiiilfGi 5igiVgaggi

.4 

N CoN00 ONI, ■ 0Cvn•...0t.1..01/7N ■ NWOOMC

7 -747 22m2^”U728 22222""727

47828 822274820281 28%28288882

o ggg egaggagg gd2d35i826g

5 aci5 iiggolgov raugultiga

i v,-,q eggggggpa g!gt ligg:4

, 

M gdg difig

2 222 22A22822288 85828482422g

fidgd,g Eiggiligggli

LI ggg rigggvagggg g0

g ggf .:4tiffigligg Vggigidili

,,,ggrsgggg

. -.0 001--.I.C.07.,00=vent* tMNMCON=c0.t-Q,

"5 Ci 2; c.,4 '' I N: t:4 .41i Cq44271 ig; g 7 :1g dgF;t

2 2g* 82822282822 228748282822.

g glg rggE.I ggggg110. ggffigggagg

g fig 6gigiggigif gf5d0115gig

f ggg Wifffig71661 ggmegiggi

6 562 gligOggdgMl drAigiE:

2 MA 222E822228'42 222.i.28822222

16ddif

1 ggi =,

I il f agilifiiiig ifgaggilfig

4655gggii V4161614fI

m 1 gathii4 a g , >gt..24 cigA

9Z„R 282ZZaNtirl8g .87:3.28252.828,?

.1mPI 04 0F000aNma a0.4ZdnmFAMEa44■

t : I 

.4 

.8 117;81 31a2 

e 21

ilB ILI a 

ill5 4W. 

;4

.

4,Z Pilsas 

A hitWflAgaNEA:310 

, me ,a3 

r g '4 

c. 

o 

fil fis 'it -2t 'AS 0 qS ht 

X ipi°%1411m4fth t" c gro g pt

Q 

0.166e.,,t..,,tmai-,4etemilE 21 

E WEE z.,4r..E.NwookiEE. georgEwftim 

34"g4 .; 

 PrgaiRg i -g 

r7i 

ro 

8 

0 

0 

C 

ti 

r-a 

O 

Oa 

0) 

0) 

Ni

0 

Oa 

112 REPORT OF COMMISSIONER OF INTERNAL REVENUE Total incomeand profits taxes 

0 

82 

-..................... qq 

41 th2:c10,1:4-4ft",5FiLdi 24.

I. 

01.40g6gFIggfgaggii6FIggagingq1M 

iggffiggag5gISK5ggigggIggagggiggg3 

gggglgOgglriggggaggggeUgggngggggn 

825838Z2427A144-28288248282g888222gM 

4 

061 

288:4822224X222EZ222281:2228,2282%222288 

ggggagggggggggggUggiggggalgggsggggg 

tegglgffIggigggaggaggialggq"ggqg 

riggigggggiglgIggliWegggraggeggg 

cf 

6a.04§ 

211:39^.7"'.1.4""`”'?".7".:r 

,Eitga 

..8c7,^2..ve'c'gr2R2'n^822w.%?fl218°21221° 

I 

71 

1 

7 

11 

I 

61 88

vgagggD:z16ggriggvii!gowl,,Figegg 

ggiMiaggiAllgAggiagffillUallg 

ngaggleilgr.'7Agggggagi-igggggIgggggiigg 

88828.28222282822882288282`42288288348 

226T 

12dWW2flafgagg4W072.8`'8g415 

aggIgglga5ggEligggggagggslgrgglg 

g5ggilggggggOlggggalggaggElaggggg 

82;8288,28`48Ft:22282.2ft228224M22328848 

come tax (including tax Id byemployers) 

".0182) 

61A921 061 81 81

8144, 000, 077. 82 54, 956, 590.52 70, 997, 807. 57 886, 877, 893. 33 1, 049, 552,211. 39 144, 843, 126. 53 385, 864, 221. 96 108,318,321. 84 261,225, 145.28 

216, 600, 067. 10 68, 668,718. 83 , 46, 370, 413.21 1,420, 287, 496. 88 224, 443,593. 61 378,695, 776. 87 226,239, 872. 98 172, 686, 896. 09 154, 081,239. 48 166, 242, 209. 09 67, 742, 663, 60 658, 770, 121.40 748, 993, 267. 34 895, 040, 204. 90 311, 068, 238. 54 61, 722, 694. 01 306, 678, 262 87 169, 938, 072. 30 48, 763,559. 1R 

1 48, 811, 530. 71 29, 141,117.22 48, 595, 862 40 136, 553, 476. 34 526, 346,378. 53 36, 202, 801. 79 498, 247,293. 49 1, 077, 393, 902 31 

Collectiondistricts 
81 

C 

t); 

1:

WfilegrAgrtggqgng 

tiagAtOPMFAVIOMI 

2E@REMILIMMERAEWVA 

SmSg82254822.7,R2,2M7=7,88S 

88828884428428SZNSOPMAAM 

2

64s44444416WriWiggPig 

g44a4M41g4644tit6644W4 

g@MAINFARMAiNiglag 

A 8=-, C;284Wg:S21;88%888SSO8 

grggasagag-igs-iggaagsra-.i 

4464445U54445104V4FAV 

461g4g444444g4E44444M0 

SS84228R8g8888S888SV4857.18 

grVgIgglEigM'aciggr 

gOggannalgek4gaiggr 

ElgraiWirarglgOillfli 

0 ,f4 00000,,0001,00.00M 

ch;8x44,1“4.'4i1:41gFi429d4.t4 4

Kg.

OniggagnIgggEarigg 

UtERMEIMUnEMME 

RE8a22g282$828fl8,9.8 

4.24:54ggwcjaggg-7,4ger 

8 2SSg888S2W828828R82:1:422g 

gaaagaaaagtas-rgggffesaaa

ggIg4tgakteillragga4 

$EtgggWaOncig§tW,fla 

, 

ConceM00.1, M0m0ONn00001--00.00 

'6.ta 'it glr,.4 fiC44t6 g 1.4 64."gd :14 

to 

4 

S 

S 2, 024,384,816. 66 

114 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER 

U 

0 

8 

8 

F05 

tl 

0 

0 o 

o 

1:1 

-4 

f. 

to 

0 

to 

7:3 

t)a 

.0 

ti 

co” 

.0 

Total Internal revenuecollections 

ettb 

?flSg 

'.',.. !-Y9r90.-0.,1-.7ttb:-.v.e!,!ro.--g sss-7s 77--ci-os4s---7 R2°"'4 AM 7- 21mnsc I EM

88 M2888888888 2F-AZMg82228880882'4828883E 

g2auggagagg411gma8gIggaguggs 

1441111gIVI6M10t2:414464g/U444Vrisi 

MaggiIggflagggagnalg145grgg2 

a 

M

ai 

LtflI 

14 S 2W8488 gSE4 S888SS$8S8F488288:.82S412M-.81. -

W

WiTgatiglanAegggginingE'VO 

4010WignkaFigglIgUlagglg5glgin 

M61.1154VgqIIMUMM Vglaggqa0. , „ :,' Miscellaneousinternal revenue 

1,tEgE 

EAE4E ===;=1:;,======= II ''I -' I ''' :III— 17777 7 I 8481 

8884=2,% 8AZS888Z8g188$488882=8888888a 

ra'"A3 N anatRIngtManggnggAggg 

-

UggIllatgglagagaWarigaigga10Va 

r' W:" g'-fgatTAIgglgcWW.41': g"gr5ittal 

- GMT 

$ 8 :48 :14 g 848SS8 48888888. 48888888 8,1S612.98824:: 1

4444444g44a0444ania5g14ag444 ,

raggag-sgaseglgavaagagegsG

64M4.14651154g644141g444445445441444g 

,E,,,gr liag E

Employment taxes(includingcarriers' taxes) 

t2 F? 

Ott, b 

000 ■A=WM.1000Mr00.0 mN in.M 0 m 0 .0.FM001-.0WMM.140.4 

g4 !: ■“EW 144 ■ gt4 ■W■Igdeg ■r4gg "3 :4 

EMT 

8888 28 88M8g8888S8NSR2S84S8$8288888485S 

4641

g444g4M4444:1a54444fligriggANM4g44 68641444464144444444441440560114 

regaalagnagaggssaa5gteva sgaaagwa , Ztei 

848888888 4V882888g8=82g8AMS2R4F.88432 ,

- ceLeasagsag4iagags$06arga.saa-is-Nratagggaa 

46W664g5g4444g,g44giag4f4Eig14014g4 

5.4446gg444544444444M45440440t5MW 

Collectiondistricts 

zz 

12 

1 1 dq0,41. 

i.?,e0c45400:1 

t 

g-2.04tmg 

.1.:g 

= 

.,a; 

A44mt44

. 

plJ 

p.a 

1 

44.„.1. ,

glIMAEvg, r=ig414, 

 51g4igt.wzizth 

xxml-1,s 

E 5q 

1114,1),Z.. 

seitrin; 

.)d 

rO 

B 
116 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER O

TABLE 3.

—Summary ofinternal revenuecollections, ' year ended June30,1948,byStatesand Territories 2 

2428 ."°:11 

P.S12gtMNWe

 gag

. 

laalng 

ggnagalg

5aggiVigt 

Ela 

2842 14EAM2 

2M?Ml,ME$. 7:MM 

Insgglo

Fo'LlEig3A2Fittt. 

gaggaggggg 

WiAgggMg 

mgss2s,..sas 

:78St$19St328 

giFIgtggiFIGU 

gnigAgggOg 

vv

M 

!9s. 24. 

ggig511M

geARPIF 

1 

 t ♦ gtiggig54 

MA2t4A2SRE4 

'444 "c14.4c4 

UA 

31 

Igt5gaggga 

gg§gggggggg 

1 

.-4 

8 

8 41, 864,549 295. 40 

Co 

8 11,172, 190, 532. 68 

S 

S 

4i81 I-1 

SERE:g2 E4,gtreU4SWa22t2MVMSatcaa8:2=4M1 

giDo 

6 ' ' '1-: '.4 • .4 • 'ceci,4 '-4 • '.4e.i ■64 • ' • 'pi •,tc4 QS , 

Tota, internal re venuecollections 

liVtggrag

MgrAggEgEMF:El.elingrat5MEgn 

2f2.'”RettR488SMMEtzt.'ntMWSMSA"SENC48*gt,44M0,7 

ggggVUIVgggagglfiggiWgggg kagig 

legganglgq:4014?lalgnqqggggag 

VIgte.0 

ttvi,a .Ss's91,s2se°8.glesyta=gcass.tssizsSrcisil! 

23.4s 4>,3 0 " .. -.4 . ..,',1,6",i,,lio.:-.i.".c4 ...& .6 , Miscellaneous internal revenue collections 

5-474:fggt4.6-griggiggggst-64,-A wog", 

grggtgnigglaggMgad5g451ggigglagti 

nralKlEagagiltnangggWiMgMUIR 

tit8t.VAMM2g3gKERMattrig4tr,R,T2mSRe”Mn4= 

Pi° 

t-as H g 

', 

,..:„..1=,4 g g ?Mali-,247a g t.tgeTaz gig g ER t.'ztg3S7.W-788g2 

tgttg.0 6 " '6 '.4 '.4 ',4 • -e,4 '.4.4 • '.4e;.8ci '6 '.4 • 'N-51.4 -.5 - -54 Employment taxesincluding carriers' taxes 

P. °E RKSSM2`,248r,S:81sa40%741=4,1SE822V 

g -repl.s:eigg441g:-_7ggglogc,egato-rt.14; 

giggtaUgggggigagggagagggggagIggdgg 

ggilgannailEgiltilgEgggcedgMlEAF 

c, 

ts qua 

Z g :t., gER=PRtStaRR=g4tMcW28gEgtAS“.Mgtt;MM 

8 al agj 6 • • •t-: ',4 ',--4.4 ' •ci-4-4 • • .4ei4.4 'ci • • e6 "Fi.1 'ai 't■ Incomeandprofits taxcollections I 

85J 

PrigIOXIWRIggriragriPPIWPWgagg 

d065nlitaX541127aggegigggaVadgaillgg2 

EgEMMAWAWalgggfliagggriggdg 

or N .4-.: e .i a 

1Ng rc°. cc°.i3.1 g.'`q.1.!'!W!.`"A4 

. .e . .. .....- ....-. . .... 

.tecot 4 t-e66' d,wi,,d,:.6.6.0,gg.1,,4.er- 

.s,,gh M tags2sAMMm ,g4tst=Zttl-it.t6S,.tq.ag8g2 altaRg 

g.taisu.= c4- -Ta;.-7,4 oft.' Ge.ia a.4eaa. -7 .7 .r.; r:a-re 

, .,, 

1 

I 

A4 A"-a,Y, 24e g. EI-A 

;Tit- E 

....

Sta

tes 

 an

d 

Terr

itor

ies 

coAgR4rlgt ,Ott oag E - ' 4Ev1P-APtcle 

1 .k4u,„. . ,tia t 4 a- A.ciaton El 44 

1 

0104 

<-4-4-40ocAAF4c, ..9a4WW.a22ZZZZ000a4 

t i mi 

, 

EtLa . b 

RAgitt Mtt t.t.tal 

41 4! 

I/1111 gicg1.8. 

gi 

4 a40- 

a40 

a

:al

gtigt 

!!! 

A101! 

cliao 

;:::;; 

O 

kag

"frzei 

OPR 

soo..IN8 

Mad 

ttqtv 

i: 

c° 8- 051 

€4

"gc)15a 

1! 

gvf) - . 0 

0142. 

.ENgpc4 

 i I=11 

, 

!!1:;;2 

fa5h

agtk

111114111111 a ,. 

,,met5p-m 0t;;-4 g 

4g

€0

halit

q=iti'1 - ia1 sg

HE 

Isl. 2 4- 

- isr m 
i t 

cro ‘0tko 

g 

ro

ro 

tl> 

""1" 

03 

, 

„, C

tl 

C) 

4. 

118 REPORT OF COMMISSIONER OF INTERNAL REVENUE 61 te a oco pr rar $1, 462, 653, 757. 50 407, 865, 793. 35 36, 128, 301. 39 992, 022.81 94 484 547 OA 1, 932, 108 423. 01 42, 058. 41 64, 297, 829. 60 1 1105 OW) 08 

ggiS3§ r

RIO2SS g.92gRFAI 

iVC9Agi 

Clga 1 4"Pr 1- . . 

 MO 400 OR 888 

3, 681, 104. 10 

4, 312. 60 

446. 46 

86, 796, 300. 80 

452, 443. 49 

2, 370, 477. 47 

80, 815. 84 

ov 

40 140 798 1 98 

, I ' '161et ocrL

November 

$248, 919, 607.33 

66. 794,949. 88 

1, 491,029, 379.53 

1,505,336. 09 

91 870 9811 

- 

98 

-- 

1, 830,1 28, 533. 09 

49,541.24 

53, 270, 289. 84 

41 011 11RA 71 

gar get:gal:P.5 g . .. ..,,, 

ggggg ^: 

—rgcigg ...... 2 -,-, 

age e a 

, 

04, • 

912 Ala 407 OR 

WRIzMg P08E74;17

1 ,5 

4, 204, 084. 91 

4,950. 22 

489. 73 

95, 665, 207. 06 

536, 312. 00 

2, 729,635. 85 

79, 912. 54 

6. 24 

non ct, 

/4 094 4 08 41

328 ' ttO gg

9.4. 944 797 .47 

October 

$384, 364, 437. 64 

296, 356, 294.87 

1,188, 092,425. 46 

493, 694. 47 

97 719 082 47 

1, 847, 019, 805. 91 

20, 801.57 

62, 01 9,863.55 

9 (1 0 AAR 741 

7828,g2 MiNO-Ong 

Hag Ralagt4 

gigg.°27 g 62.6gg 

074 857 07 8 On 

4, 968, 921. 45 

5,725. 30 

408. 08 

116, 329, 369. 87 

750, 532. 94 

3, 913, 249. 17 

116, 309. 50 

94 10 .® , n9

rnv 

 801 

s o n:1 gme ra

$1, 513,889, 316. 10 

1, 1 28, 209, 892. 67 

26, 321,404.56 

992,660. 13 

88 ma 787 97 

2,704,579, 981. 33 — 303,673. 47 

62,51 1, 081.17 

1 078 90859 

S2';:g2 8S1z88 

r,:,,,: r. ,i :,:g ,,, .,;8=...m MS..„54 „E .;6 a ic.f4cirs 

-2gm m ta 17,".9 

.94, , . 

109 8148 771 94 

4,026, 176. 31 

5, 550. 00 

11 0. 38 

102,214,206. 90 

716, 458. 47 

3,730, 710. 74 

SS, 103.57 

110 RA 7 ^918

1 0 15' 1 14 .20 491, 4,022

1 

12 

V 0 11112

$275, 874, 357. 43 

62,143,409.89 

1,495,168, 239. 86 

1, 309, 458.42 

42 0R7 - 02R 28 -- 

1, 877, 563, 391. 86 , 

379,011. 83 

76, 790, 485.62 

2 RAO 097 AA 

raxt;g1 gRrpgggn 

aa,..g 

irita t'acee,:ea 

zgggilg illIg05 

a el glZg 

erze a a - s a a 

171 7108221 

3, 800, 758. 51 

4, 500. 00 

466. 29 

101, 709 520. 42 

371, 851. 04 

3, 621, 334. 44 

72, 674. 54 

16. 00 80 74 

 091 NV I 51 17 00

. Loh 140 I IR 

ot, cv8V . va

r in A

$369, 590, 840.1 3 

297,1 41,566.83 

1, 133, 295, 451. 89 

2, 282,245. 09 

8R5 448.93 

1,850, 975,549. 87 

24, 869. 96 

65, 123, 455.27 

818, 048 08 

g 4'.9:Zr MI888I1 1

tlaqf 

ran grig5a1 

g gdgil 

180 /1811910 QO 

3, 677,400. 69 

3, 758. 50 

139. 28 

103, 423,974. 62 

707,478.17 

3, 074,139. 15 

49, 462. 41 

. 48 

110 035 653 20 

9, 527, 648. 83 

mo 1170 n8 

s oorno

avw 

g 

8 

1 

•■

:e.dri w 2 888 

A°76c

irLdi.“ 

..Esgge, 

''A " 

ri41b 

E. 

?Ap14 W

WMP. 

.i

IE1 

° 

ary.1 

NI 

_ 

65 

4 

g 

A 2 

g il 

8 m 

,4 H

- 

 -`• 

reran 

AAA'S'S 

wtt4'

asp 

Ag 

.7 

0 

8Q"--428"1 

-81,

EdggEE-gll 

t'vagg, 

8gat=g4-57,0 

,4 g!xxag.4 41-fl .

Httg"S

t 

etatve

-it 

gggUidA 

aaa-a.. 

"IfgBg•i

0 2 t4.

---"-"§"l 

-pnFiht t

rn.g.5--'

2 1 

., 

-14 

ii 

e 

. 

— es: 

- 48 

.01 Nv.og 

Z W

- 

6 2 . I-2•4 

'S 

2 

z 

I 

:c, 

.8 

7d 

z< 

- 

° 

2 

2 '

4a°° 

ggl 

0, - 2 -- 

C.'6V 0

t 

8 -7„, ` 

.-. 8 

4 .° 

- 

8 

I 3 

u.wP4 

ba s'gs..- 

a" g$0

il 0.0P g 

Lg

et .° 

zi13 0.1 

'gg 

sg,11, 

ia 

°IgrAl 

s 

i 

g v 

t 

0 

1 

i 

1 

2 

3 

a 

. 

RA

g = •0 

I 

31 • - 

0 

gt 

b 

'44 

REPORT OF COMMISSIONER 

2 ' 02101 '

921 151/ 7 /41

6, 611, 659. 66 

.4a

gillig 

nagn 

g387.:38 ice.,1 a 

WAVPAIM

.T14.8gMt28gaRS 

I 

eaeasgae4a 

5italttal^j 

165, 591, 664. 10 

911 Z ' 88 ' II

'dm 8A 9 1.11'

9 ' 899691' ' 84

EMO82gER8*80I8XAgrAS 

eases 

gggtilgreigdWO 

gliAlMggga 

eases1 a delig t-rce:dd 

11 9

516

358. 61 

39 ' 69569 '

1 90' 9 819 ' 29 '

1 699' 68' 911

S

Elgg

Sgg338S -*1 

21511V 

g,

?,, 

MOgi

2882S824S8g%g i ngag' 

tzae6a,edaa 

iMiggSgli 

137

334

379

38 

V 

H 

XS 

9 ' 3995' 80 ' 19

6S4/1°4:7, /g 

e tie

Mang 

/MEM 

,?; 

g33IOFFIRM838I

74 

6416 .10110ign; 

.6aa-ate?fat4aaa 

flgaggigigtc 

121 890 T31344'

562, 574. 87 

16, 941. 51 

9 '989 319' 59

OMFX8818RGS8874/1 a2 

4F-,10M2:7405gingflg 

e ley 

§talWa660aggilr eaaaeteeica 

125

927

197

50 

ig vt ea 

'952 088 ' 8I

9 69' 8' 986 ' It

ggigigRgraaWmgl°

ragAMMEIWACIL= 

R2n/828*8SRAFSR28h•281 

6 

6 4.6,e ,,,,,07,,-, 

140

682

614

62 
REPORT OF COMMISSIONER 

120 REPORT OF COMMISSIONER OF INTERNAL REVENUE 1,060.04 29, 342 80 802, 833. 83 1, 155. 0 1 86, 578, 077. 31 955, 644. 68 171, 549, 270. 94 3, 874, 740. 77 6,330. 00 

599. 18 

110, 952, 982. 95 

592,407. 68 

3, 008, 294. 85 

69, 321. 30 

34. 18 

274. 25 

I1 8 ' 9981 98 ' 91

4, 191,470. 43 2, 404, 990. 35 

494, 4'27. 87 

28, 318. 42 

L 1111' ,0Z' 2 LO'

1,034. 96 

28,067. 20 

860, 156. 94 

972. 18 

42, 624, 040. 40 

71, 617. 16 

155, 412, 105. 50 I. 

3, 560, 442. 21 

6, 315. 00 

408. 68 

99, 711,838. 46 

801, 908. 01 

2, 822, 526. 90 

87, 381. 08 

64. 76 59. 89 

106, 820, 943. IV I 

4, 035, 919. 98 

2, 282,669. 96 

516, 018. 38 

25, 970. 63 

9 ' 098 ' 96259 

69 66£' 16 '

9 992 2 MI8C

1 281' 30'OLL '090' 92 

1 9 982' 89'

 212 00

91 1 118 ' 02 1 IfI3, 619, 654. 53 

7, 072. 60 

174. 30 

112, 126, 382.51 

898,726. 03 

3,231,449. 07 

113,781. 68 

130. 00 

116. 68 

ett iaz ' Le6 V ot '

4,484,426. 52 

1, 384, 928 68 

514,978. 91 

19,260. 14 

9 ' '209ts9 93 

295. 30 

45, 996. 14 

87 1, 007. 75 

1,537. 07 

54, 059,21 5. 56 

58, 484. 15 

91 I1 M NZ ' 1823, 816, 298 42 

6, 1 84. 47 

389. 28 

102, 011, 077. 24 

640, 406. 16 

2, 999,573. 74 

88, 467. 20 

62. 28 39. 55 

109, 592,496. 32 

32 ' Eel ' St

118 ' 53/ ,1 92 1 ' '912tit 69 

Z6 12 2621

6, 114,782. 44 

312. 10 

828, 830. 31 

91, 800. 27 

1, 140. 72 

42, 377, 404. 79 

59,715. 86 

162, 631, 129. 95 

3, 708, 520. 15 

5, 812. 50 

473. 34 

81, 722, 865. 16 

604, 179. 19 

2,

648, 852. 35 

156, 736. 67 

170. 00 259. 68 

88, 747,669. 04 

3,

813, 884. 90 

1, 737,875. 93 

617,575. 40 

12, 678. 76 

I0 2 1 68

417. 80 

17, 329. 57 

872,509. 96 2, 961. 08 

97, 280, 687. 12 

87, 242, 14 

1 09 9t' 2 tit06 '

3, 747, 888. 93 

5, 025. 15 

4 

95, 474,7

96. 

701,696. 97 

2,824, 098. 00 

22, 557. 90 

210. 00 

102, 776,682. 75 

4, 4 711, 474. 1 1, 898, 066. 04 

567, 428. 29 

10, 142. 95 

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REPORT OF COMMISSIONER OF INTERNAL REVENUE 123 

122 REPORT OF COMMISSIONER OF INTERNAL REVENUE KM' EE9688 6I'960'191 zz 'soz '321 

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TABLE 5.—Summary of internal revenue collections, years ended June 80, 1947 and 

1948, by sources 

Sources of revenue 1947 1948 Increase or 

decrease (—) 

Income and profits taxes: 

Individual: 

Withheld by employers $9, 842, 282, 259.83 $11, 533, 576, 972.05 $1, 691, 294, 712.2`2 

Other 9, 501, 015, 016.08 9, 464, 203, 726. 97 —36, 811, 289.11 

Total individual income taxes 19, 343, 297, 275.91 20, 997, 780, 699.02 I, 654, 483, 423.11 

Corporation: 

Income tax 2 6,055, 095, 928. 79 9, 851, 499, 536.20 3, 790, 403, 607.41 

Excess profits taxes: 

Declared value (repealed) 9 55, 184, 793.45 17, 643, 249. 10 —37, 541, 544. 35 

Revenue Act of 1940 (repealed) 2 3, 566, 177, 957.70 305, 251, 476. 10 —3,260, 926, 481.60 

Army and Navy contracts 15, 572. 26 15, 572.26 

Total corporation income and 

profits taxes 9, 676, 458, 679.94 10,174, 409, 833.66 497, 951, 153. 72 

Total income and profits taxes 29, 019, 755, 955.85 31, 172, 190, 532.68 2,152, 434, 576.83 

Employment taxes: 

Other than carriers (Federal Insurance 

Contributions Act) 1, 458, 033, 926.01 1, 612, 720, 919. 14 153, 786, 99413 

Employers of 8 or more (Federal Unemployment Tax Act) 185, 875, 786.44 208, 508, 299.66 22, 632, 513.22 

Carriers' taxes (Railroad Retirement Tax 

Act) 379, 555, 104. 11 560, 113, 133. 96 180, 558, 029.85 

Total employment taxes 2, 024, 364, 815. 56 2, 381, 342, 352.76 356, 977, 537.20 

Miscellaneous internal revenue: 

Capital stock tax (repealed) , 1, 597, 470.22 1, 722, 833. 36 125, 363.14 

Estate tax 708, 793, 811. 54 822, 380, 121. 25 113, 586, 309.71 

Gift tax 70, 497, 262.16 76, 965, 322.40 6, 468, 060.24 

Alcohol taxes: 

Distilled spirits (imported, excise) 121, 561, 513. 56 109, 965, 294.82 —11, 598, 218.74 

Distilled spirits (domestic, excise) ... 1, 563, 807, 922.54 1, 326, 267, 593.75 —237, 540, 328.79 

Distilled spirits rectification tax 43, 484, 604.86 34, 983, 321.96 —8, 501, 282.90 

Wines, cordials, etc. (imported, excise) 2, 905, 887.29 2, 532, 893. 18 —372, 994.11 

Wines, cordials, etc. (domestic, excise) 54, 290, 600.20 58, 428,942. 95 4,138, 342.75 

Rectifiers; liquor dealers; manufacturers of stills (special taxes) 9, 442, 729.75 9, 499, 895. 57 57, 115. 82 

Stamps for distilled spirits intended 

for export 8, 769.67 6, 714. 16 —2, 055. 51 

Case stamps for distilled spirits 

bottled in bond 745, 968.29 446, 948.80 —299, 019.49 

Container stamps 13, 281, 896.17 12,035, 803.74 —1, 246, 092.43 

Floor taxes 152, 574.70 42, 556.82 —110, 017.88 

Fermented malt liquors 661, 417, 516. 18 697, 097, 257. 83 35, 679, 741.66 

Brewers; dealers in malt liquors 

(special taxes) 3, 662, 414. 98 4, 019, 580. 59 357, 165. 61 

Total alcohol taxes 2, 474, 762, 398. 19 2, 255, 326, 754. 17 —219, 436, 644. 02 

Tobacco taxes: 

Cigars (large) 48, 288, 520.44 96, 685, 966.98 —1, 602, 553.46 

Cigars (small) 65, 695. 15 65, 536.14 —159. 01 

Cigarettes (large) 6, 279.78 4, 601.65 —1, 678.13 

Cigarettes (small) 1, 145, 261, 626.61 1, 208,199, 005.10 62, 937, 378.49 

Snuff 7,054, 624.59 7, 372, 400.18 317, 775.59 

Tobacco (chewing and smoking) 36, 547, 648.65 37,024, 391.73 476, 743.08 

Cigarette papers and tubes 538, 665.19 925, 624.23 386, 859.04 

Leaf dealer penalties, etc 660.62 693.94 33.32 

Cigarette and cigar Boor taxes 4, 580.75 2, 032.97 —2,547.78 

Total tobacco taxes 1, 237, 768, 301. 78 1, 300, 280,162. 92 62, 511, 851. 14 

Stamp taxes: 

49,105, 883. 24 50, 771, 302.94 1, 665, 419.70 

Bonds, Issues of capital stock, deeds 

of conveyance, etc 

Transfers of capital stock and similar 

interest sales 21, 963, 073.30 20, 373, 527.57 —1, 589, 545.73 

Playing cards 7, 781, 949. 78 7, 867, 223.97 85, 274.19 

Silver bullion sales or transfers 1,127, 062.09 453, 881.16 —673,181.93 

Total stamp taxes 79, 977, 968.41 79, 465, 935.84 —512, 032.77 

I Includes collections from Alaskan railroads in the amounts of $3 974.33 for 1947, and $6,097.61 for 1948. 

Repealed effective with respect to income tax taxable years ending after June 30, 1946. 

3 Repealed effective with respect to taxable years beginning after December 31, 1945. 

Repealed effective with respect to taxable years ending after June 30, 1945. 
124 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 5.-Summary of internal revenue collections, years ended June 80, 1947 and 

1948, by sources-Continued 

Sources of revenue 1997 1948 Increase or 

decrease (-) 

Miscellaneous internal revenue-Continued 

Manufacturers' excise taxes: 

Lubricating oils $82, 014, 668.57 $80, 886, 921.61 -$1,127, 746.96 

Gasoline 433, 675, 867.82 478,637,625.15 44,961, 757.33 

Tires and tubes 174, 927, 905.37 159, 284,138. 65 -15, 643, 266.72 

Automobile trucks and busses 62,098, 895.81 91, 982, 891. 20 20, 963, 995.39 

Other automobiles and motorcycles... 204, 679, 517.76 270,958,392. 21 66,278,874.45 

Parts and accessories for automobiles._ 99,932,340. 73 122,950, 708.28 23,018,367.55 

Electrical energy 63,014,069.19 69, 700, 529. 73 6,686,460.54 

Electric, gas, and oil appliances 65, 608, 229.48 87, 857, 612.46 22, 249, 387.98 

Electric light bulbs and tubes 23,179, 762.04 24,935, 505.39 1, 755, 743.35 

Radio sets, phonographs, components, etc 63,856,292. 18 87, 266, 856. 93 3, 410, 564.77 

Phonograph records 8.491, 543.44 7,531,905.10 -959, 638.34 

Musical instruments 10.151, 338.18 10,572,682. 91 421,344.73 

Mechanical refrigerators, mr-conthtioners, etc 37,352,386.96 68, 473,372. 22 21,120, 985.26 

Matches 8, 413,182. 57 10,609, 657.69 2,196, 475.12 

Business and store machines 25,183,429. 44 32, 707,141.16 7,523, 711. 72 

Luggage-manufacturers' excise (suspended Apr. 1, 1944) 48, 562.50 189.13 -48, 373. 37 

Photographic apparatus 36,162, 830.60 43, 935, 373.95 7, 772, 543.35 

Sporting goods 17, 054, 041.99 18, 827,947.98 1, 773,905. 99 

Firearms, shells, and cartridges_. 9,031, 273. 51 11, 276, 687. 37 2, 245, 413. 86 

Pistols and revolvers 384,029. 36 857, 913.44 473, 884.08 

Total manufacturers' excise taxes... 1,425, 259, 662.48 1,649, 234,062. 56 223,974, 390.08 

Retailers' excise taxes: 

Furs 97, 480,959.81 79, 539, 152. 40 -17,941,857.41 

Jewelry 236, 816, 429.22 217,839,249. 20 -18,716, 180.02 

Luggage 84, 587, 948. 88 80,832, 323.81 -3,955,625.07 

Toilet preparations 95, 542,308. 78 91,852,012.92 -3,690,295.84 

Total retailers' excise taxes 514, 226, 646.67 469, 922,738.33 -44, 303, 908 34 

Miscellaneous taxes: 

Sugar 59,151,922.36 71,296,833.76 12,094, 911. 40 

Telephone, telegraph, radio, cable, 

leased wires, etc 252, 746, 306.24 275,255,151. 59 22, 508, 845.35 

Local telephone service 164, 944,261.46 193, 520,917.11 28, 676, 655.66 

Transportation of oil by pipe line 16, 988,168.23 18,773,045.00 1, 784, 878.77 

Transportation of persons, seats, 

berths 244, 002, 047.52 246, 323,047- 56 2, 320, 100.04 

Transportation of property 275,701,414.68 317, 203,134.25 41, 501, 719.57 

Leases of safe deposit boxes 8, 560, 125.23 9, 081,102.94 520, 977.71 

Admissions to theaters, concerts, etc 392, 973, 383.06 385,100, 699.12 -7, 772, 683.09 

Admissions to cabarets, roof gardens, 

etc 63, 349, 838. 46 53, 527, 145. 22 -9, 822, 693.24 

Club dues and initiation fees 23, 298, 760.98 25, 499, 192. 75 2,200, 431.79 

Bowling alleys, pool tables, etc 4,457,993.20 4,085,677.01 -372, 316.19 

Coin-operated devices 20, 432,234.06 19, 270, 940.65 -1,161,293.41 

Adulterated and processed or renovated butter, mixed flour, and filled 

cheese 30, 46. 63 19, 591.95 -10, 408.88 

Oleomargarine, including special taxes_ 5, 873, 737. 80 9, 806,429. 34 3,932, 691. 54 

Narcotics, including marihuana and 

special taxes 791, 580. 92 888, 642. 64 97,052. 72 

Coconut and other vegetable oils 

processed 17,313,936. 61 25, 704, 319. 58 8,390, 382.97 

Firearms transfer and occupational 

taxes 8,327.87 9, 359. 71 1,031.84 

All other, including repealed taxes 

not listed above 856, 502.49 396, 269.15 -460,233.34 

Total miscellaneous taxes 1, 551,381, 448.77 1, 655, 711, 499.33 104, 330,050. 56 

Total miscellaneous internal revenue 8,064, 264, 970.22 8,311,009,409. 96 246,744,439.74 

Grand total, all collections 39,108,385, 741.63 41, 864, 542, 235.40 2, 756, 156, 553. 77 

COLLECTIONS FOR CREDIT TO TRUST ACCOUNTS (INCLUDED IN THE TAM. ABOVE) 

Distilled spirits (domestic) 7,516.42 6,477.02 -1,039.40 

Distilled spirits rectification tax 5.03 .72 -4.31 

Wines (domestic) - 77.22 26.78 -50.44 

Manufactured tobacco 2.21 -2.21 

Coconut oil 105, 315. 28 -105, 515.28 

Total trust fund collections.________ 113,116.16 6, 604. 52 -108,811.64 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 125 

TABLE 6.-Summary of internal revenue receipts by principal sources, fiscal years 

1918 through 1948 

Income and profits taxes 7 

Employment 

taxes 

Estate and 

gift taxes 

Individual 

Income taxes 

Corporation 

income and 

profits taxes I 

Total income 

and profits 

taxes 

$67, 943, 695 556,993, 658 $124, 937, 253 

180,109, 340 207, 274,004 387, 382,344 96,076,675 

2,852,329 866 47,452,880 

2,600, 783,903 82, On 923 

3, 056,936, 004 103, 635, 583 

3, 228, 137, 674 154,093, 260 

7,085,915,465 139, 918,896 

1, 691,089, 535 125,706,207 

1,841,759,317 102,968, 762 

845, 926,352 916,232, 697 1,761,659,049 108,939,896 

879, 124,407 1,004,979, 734 1, 974,104, 141 119,218,375 

911, 939, 911 1,308,012, 533 2, 219,952, 444 100, 339, M2 

882, 727,114 1, 231, 845, 989 2,174, 573,103 60,087239 

1,096, 641,172 1,235,733, 256 2,331, 274, 428 61, 897,141 

1,146, 844, PM 1,263,414,466 2,410, 259, WO 64, 769,625 

833, 647, 798 1,026, 392, 699 1,860,090,497 48,078,327 

427, 190, 582 629, 566,115 1,056, 756,697 47,422, 313 

352, 573, 620 394,217, 784 746, 791,404 34,309, 724 

419,809,484 400,146,467 819,655, 955 113,138,364 

527,112, 506 578,678,359 1,105,790, 865 212,111,959 

674,416,079 753,031, 520 1,427, 447, 594 $48,279 378,839, 515 

1,091, 790, 746 1,038, 101,089 2,179, 841, 835 285, 745, 308 305, 547, 766 

1, 286, 311, 882 1, 392,717, 850 2, 629,029,732 742, 660,226 416,874,065 

1, 028, 833, 796 1,158, 280, 509 2, 185,114,305 740,428, 865 360,715, 210 

982,017, 376 1,147, 591,931 3, 129,609,307 833, 520, 976 360,071,167 

1, 417,656, 127 2,053,468,804 3,471,123, 930 925, 856,460 407,057, 747 

3, 262, 800,390 4, 749,083, 154 8,006, 883, 544 1, 185,361, 844 932,540, 288 

6, 629,931, 989 9, 668, 956, 103 19 298,888,092 1,498,705, 034 447,495,678 

18, 261,05,411 14, 766, 796, 477 33,027, 801, 888 1, 738, 372,43 511,210,337 

19,034,3

0

13,374 16,027, 212, 826 35, 061, 526, 200 1, 779,177,41 643,055,077 

18, 704, 636,165 12, 553, 601,987 31, 258, 138, 152 1, 700, 827,67 676, 832,302 

19,343, 297, 276 9, 676, 458,680 29,019, 755, 958 2,024,384,81 779, 291,074 

27277, 780, 630 10,174,409,834 10,174, 31, 172, 190, 533 2,381, 342,363 899,345.444 

Alcohol taxes Tobacco taxes Maninaettlrene excise taxes I 

All other taxes Total internal 

ievenne receipts 

' - '41

F1Pn11§gSliiMilgraRigra aa a0.0 m 0. 

$247, 453, 694 

284,008, 513 

443, 839, 545 

483,050, 854 

139, 871,150 

82,623,429 

45, 609,438 

30,358,086 

27,585,708 

29 909, 775 

26, 452,029 

21,195, 552 

15,307,796 

12,776, 728 

11,695,268 

10, 432,364 

8,703,963 

43,174,317 

258, 911, 333 

411,021, 772 

505, 464,037 

594, 245,086 

567,978,602 

587,799,701 

624,253,156 

920,059 178 

1,048,516,707 

1, 423, 646, 456 

1, 619 775,156 

2,309,865,790 

2, 526,164,886 

2474, 762, 399 

256,326,754 

188,083,948 $4, 218,979 $48, 049, 564 $512,723,285 

103, 201, 592 775,078 27,949, 538 809,393,&0 

156,119,660 36,636,607 162, 513,263 3,698,966,823 

206,003,092 79,400,266 398,891,981 3, 850, 150,07t 

295,809,365 267,968, 579 643,359,6111 5,407, 580,251 

255,219,395 220, 397,837 645,935,477 9, 595,357.062 

270, 759,384 174,361,288 480,383, 664 3,197,451,082 

309,015,493 185,117,058 279,459,849 2,821,795,72E 

325, 638,931 200,921,721 297,306,818 2,796,179,257 

345, 247,211 140,877,326 201, 512,011 2, 589 140, 22 

370,666,439 150,220,498 195,340,420 2,935,999,892 

376, 170, WM 66,850,109 81,174,968 2,865,683,13( 

396,450,041 51,951, 699 92, 165,670 2,790,535,53E 

434,444, 543 6,723,791 92,937, 744 2,939,064, 371 

450,339,061 2, 676, 261 100, 406,288 3,040, 145, 72 

444,276,603 149,744 65,251, 619 2,428,229 MI 

398, 578,619 96,195 46,171, 256 1, 557, 729,041 

402,739,059 243,600, 368 199, 221,352 1, 619, 839, 22( 

425, 168, 897 385, 291, 214 670,073,432 2,672,239, 191 

459, 178, 625 342,144, 686 769,187,665 3,29D, 435, 571 

501,165,728 382,716,142 324, 527,086 3, 520,208, 381 

552,254,145 499,953,630 305,707,545 9,653,195, 311 

568,181,968 416,753, 516 317,287,205 5, 658, 765, 314 

680,159,206 596, 891. 003 330,465,663 5,181,573,951 

608,518, 444 947,087, 632 937, 391,665 5,340,452,32 

898,076, 891 617,373,372 430,563, 800 7,370,108,371 

780,982,216 771,902.259 821,681,660 13,047,868, 511 

923,857, 284 504, 748,434 I, 274,047, 519 22,371,386,49'. 

988,483, 237 503, 461,802 1,733,855, 377 90, 121,760,22 

932,144,822 782, 610, 640 2,232,107,635 43.800,387.571 

1,165, 519,283 922,670, 741 2,421,994,159 40,672.096,991 

1,237, 768, 302 1,425, 259, 662 2, 147. 183, 534 3 ,108,385,74: 

41

9

1,300,280,153 1,649,234,053 2,2206,823,007 . 884, 542, 23 

I Separate figures on corporation and individual income and excess profits tax collections not available 

for the years 1918 to 1924. 

Includesmunitionsmanufacturers' tax, excess profits on Army and Navy contracts, and unjust enrichment tax. 

7 Includes taxes on sales under Act of October 22, 1914, manufacturers', consumers'. and dealers' excise 

taxes under the war revenue and subsequent acts, except soft drink taxes; all taxes paid by manufacturers 

of and dealers in adulterated and process or renovated butter, mixed flour, and filled cheese; and for 1932 

and subsequent years, manufacturers' excise taxes (Act of 1932, as amended) except soft drinks. 
126 HEPOR'!' OF COM:MISSlONER OF INTERNAL REVENUll: COll.flVflSSlONER OF IN'l'ERNAL Rf;VMNUE 127 TAnLE 7.-1'olal £'lI./emol revenue coil 

INCOME TAX AUDIT 

Year Amount. Year AmOlfnt	 Year Additional -inco1n;e and profit8 tax aS8eS8menis made by the [ncome Tax .- Unit, clunng the fiscal year /.948, by tax yeaTS 1860;' -j 11----1 II------I-~ 18&1_. _ MI. 1)1):3. 1n, £'3 1893 .••••••• ~101, oo~, !iSO. {i7 102:3 _'. __ ._. 116, 9tJ5, 678. 26 1&94-.__ . __. 1865.. lo17.16S. ,149.70 JlrlL _. __ •• ._. 21U, 855, '86·l63 lS00.•" ••••• 143. 24u, 077. 75 1925•. .. 18<'>6__ •••_._ 310, 120. 448. 13 1800.. .. __ Bu. 8:10, 615. ()I; 19211 ... _..... 1~57 _ .•.• __ 2(15, OfH. 938. 4.1 1R()7 ... HtJ,61tl.5tl3.·i7 In27 __ ~. . 18f>~_ •.•.• ~_. 100,371,92.1.69 1898._ •• _ .. 170,8(;(,,810.30 19:.!S .••_._.. J-59, 121, 126.86 1m._ . 273,18-1,.~n.ll l\¥.!'L .. __ •.• :~L=:::: lSI. 302, 828. 1900. _ 2lJr., ~H1. 107. 57 l{l3O _~ _ 1871. __ •••••• 143, lOS. 322. If! 11\0] __ . lS7~ : _ :l(lG.871,\lO'112 J031.. .•.• 130.890,000.00 1002 .. 271, Sr.7, OUO. 25 1932. .. 187'1_. __ •••• 11:'.. !JQf, 012. SO 1903.. __ . 230. 740. ~25. 22 J93:~_._. _ l~Z~···_··-· 102. 191,016. 9S 19t1l_._ .. 232:0n:l.7SLOG 19.1l._. .• :8~ __._.__ 110.071.516.00 JOO~_~ .__ ,816•••_. __ 231. 1117. 9il1. ~i 11l3L._. . j 116, ms, 0%. 22 1906_.__ ••• ,	 30 73,648 W.7()6 32.136 240, 102, ;:I~.OO 1931; , __ . _ 1877.__ •••• liS. 5-19. 230. 25 J907. . 35 98,617 100. $.,0 ~8. 445 mJoM. 022, 85 1937.. '" 1878••• '- .. 110, 6M, 1');;.31 1008__ . 251,005. \ISO. 04 1938.. ._ 34 37,97J 28, H3 13. 79~

!t:l, H9. 621. as J009 .•• . 36 2i,432 25.789 12,830 210.212. au. 22 JOO~ _. '._. i~~::::::::: 123,981, OHi. 10 1910 ••••• 4JJ 10.001 1-1. ISO '\ 121 2:l30.957.nl.16 194fl...• . 1881.._•••• 130. 2'.l£l. 912, 30 10ll... __ .... 72 61, 82~ 39,483 15,092 322.5211.2W.?3 I!liJ. __ "" li,82..••_.. __ 1-16. 5ZJ, 27:;, i2 IOI:?- •••. W7 171.024 122,81),1 40,01:; 1883 •••• 321.615,801. iW 1041... . I 11'1, .\53.3H.&> HlI~I. • __ . 148 551,011 359.82"2 76.882 1884..._. _ 3H.1:.!4,1li-18" r 1913•..- '... Zl.37J 121, »!)O, 039. &1 191'1 . 2M 1;89, 89S ~27, 716 122, O,~7 :180, (JOS, 89;l.96 I l~IH ..__ . __ .: 40.121 II,S5.._ ••••• J 12, 121, 121.01 1915. .. 308 1,(.75,889 925.845 240,368 1885 415,OSI.02:1,86 I 1915 ··--·•.. 1 fa.soo; ••••.. _ 1111, fII12, gW. 41 10W__ ••••• 401 i. &10,128 S19.7m 1113.695 1887_._.••• _ 118, 83i. ,,01. Otl W17. ... G1~, 72:( 287. 77 J~.I""-"--"I 40.6?2,	 027 1, M,s, 006 I, 172,851 42\1,693 809. .~9:l, oW. .11 ' 19~i ._... 39.10I!, JSSll... __ . _ 124, :~26, 475.32 1918 .••••• 1,600 9. 19~. 969 3,591,527 44b. 400 :l.OM.955.S~'O_~ 1~·I~ .. _.• __. n.864, 1880 ....._.. 130,80·1. 43.1. 20 1.010. __ ..... 5. 191 ~7, 805, 61." 8, 080, BI7 I, Oi3, 019 1800•• _ 3. sm. 100,078. M, 1 1 ,__ j.t2, ~04, ij91). 67 1921L....••••• 7, 60IJ m. OS2, 721 11.509,667 2, IW\. 691 ,',. ~Oi. WJ. 251. 81 I '['01"1... :l.'lll, lICO, H6. 03,\ ,116. 07 1021. .. 44.4.>1 IN, 79[" 3M' 2(;,1\41, &]0 6, 2!l'5. 5115 i~gL:::::: 4. ii95, 357. 001. 051 1(;:l, 857, '}H. 35 1922. __ . 13J, ~02 2(\(;.0'14.575 2fJ, jl8, 21ti 8, 157,734 :J~ J~7, 451. 083. 00 I 

---_'- "-,,__ J ._~__ I	 9t. m 136, 6~~, #6 I~,~, 6~~ ~,~~9. 8:3; 

IE,dlldes nrtdil;Oual assessment-. resulting from collectors' irl\'esti~alloU$)

(~) 'fO'.l'AL REGULAR AND JEOPARDY ASSESSMENTS 

_ 1 Hilms I Tn', I Irucrcst I T'emllt,' I 'l'ohl 

100 $5-1,622 $f,r" 9~); $20, ,~';9

18 36,703 47,171 16,966 18 33, 178 7,957 3, 734 

_ 17, D,,, 

I P{~t[od or to mnnths. frO-fit SCJ)lerUber 1, 18,',2, the IJaj"' Oft \\·hi~h t.he inh)!'ua! rC\·('nu~: J3\\"5 "'.ea& 'I2:J t lcu1 oJlCration, to Juno 30. IS63.	 I 

307,249 

TABL.F; 8.-·Illtt'nwl l'elJClwe tax (l1! 1IIunujuclU1'ed prodw;(s from = lIe(Jr.~ 19/,7 and 1.91,8, />1/ objects of laxation 271 1,127 

3,10S 

9"191 

15.7t}l 

9.99-1 [,13 

Art lQ47 191~ iclc::; t [L'.: ad 

p!St.!llcd spirits, excis(' t,ax ••__ _ $19,002,586.02 

Dlst'llcd spiritS. f10eJf tax. --. -­ ..- --- -.. c .._ "".' •••, ---­

37,00•• ,).;0 ". AS, 5. ., .130. 005 

3,619,1):;9 10,663 437,:-m 

8,32& ~1O . ._.. 

em, 860, ~IS 99. H5, 220 29.116, 3.SS i _. 

3'019. 638 1 ~,m,e-l~ I 19,977.335

',- 7- ... hi • • 18.1/3 19:30:i: ~r,2 Ui7, {57, 128 31, 921,812 

L52. Q~I.;J671 22.802.185 8,1.870,375 9.109,697 

I, 2':l3. 67:J 113.8S3 

18,435 

158,991 

916,4.10 

2.836,6M 

1,79·1.127 

1,18-1.299 

15.182 

--f .	 ~I 186.287, 1iS9 {?j~tilled Spirits, recLifkation UlX... ••. __ •••• "_,,,_ 5(>1;. liO, 6-1 W2. 716. 00 ­ 1 91. 651, 44.!_I'"6,m-:iiSr-~:-8ro-:wi -.•- •.1-17,804 1,170,100,002\ 100. iOO:-(>62 36, 670, 4048 1,405,624,010 F~~~~~,ntcd'n;ait lirl~l~)·~~::=~ :~~~~~::,::::::~:::~~~~~~~:: ~::~:::: ~~~:~~~= 4 ------ - •• 

Oig:tr•. lan,e:	 ,. 

b) TOTAl, H1WULAR ASSESSMENTS 

100 

g:J~~t~~:~;~!!~!ill!!?:·!!~~~~( '~~~~ '~!!., . IS .....- ..• -..... ..I 17 

27 

32 

Total. __ ..__ . _ _._.___ HI. 801, 719.-14 2.982.042 7'11 I-~ 31 

:I3 '" - .•., .. ·.1 39

~~T.E.-;S[amp sales for Pllert" Rieml tohacco "nd liquor manufacturers 01'6 cl:l'osite.lat S8DJI 

$40.86-4 

5.630 

33.100 

TJ. ()\,\$ 

98: 387 27,302 

21,744 

16,47'1 

42,OtJV ~~ I cr",l,! or the t,re,,~urer of 1'u",1'I" nl"o atl(l cous/.'.'loently are !lot shown In other collection stB: 142,41>1 

exoopt that liquor ~tld !o!lUCOC) tn,,'s "IllQuntins to $7.000.88 in 1947 a,'rl $0.50V,2 in I~"" wel"f 137 520. !1!l0 

ports or cnrry [Ulel were ooverM intI} lhe. Treastll')' orthc UI~ited States to the crt,<!lt o!tha 241 r~}8, 705 

Hice), lJIHler tbe Act of :-brch 2. I~I; ($ec. :1360, Tntemal Revenue Co,Je). 29ll 1,518,105 379 J, -184. 235 

2,20:.,,809 

I, 649 

m 

\l.on,3;8 

.1, 122 2G~ a55.018 ...-..~: :~::::: ::1 7.616 46.395,O711 

-1-1,205 14~, 110, 171. 133,08l 1 21iO, 8-96, J,j2 93.87a I J:lO.~02,6n

17,708 ~·--- •. --.I 381 1 

.•••.•_. ____ I 3(]~, 628 

= 

30,020,00; 5t13. jf~

~,32S

t>53, 'iSZ, 017 --. 

$140. Ie.; 100.000 

4-1,869 

1M,490 

237.892 

80, ~'O'J

66.0,)7 

aG,832 

107.01).1 

334.7U2 

001,315 

1.0:39,671 

2,848,102 

2, 6.~, 526 4.161,1.\0 

J~l, 2:.30. 952 37,0-19, 004 67. 259.079 182, 73:l. 4~9

304.820, 52r. 

151;, 2\14, ;~ 42. 2l)1, 193 

4,073.804 B.f>38 

S20, 7110. 891 

4.1U7,807 

27..~18,OO.;

88,0511.851 

192. 215. fil5 177.551,670 

9-1.161.371 

1,352,7OS 

25,121,4.31 5. 21~. 003 28.69(1.25i ti, 9~~, 001, 

12,5$. ,;;lfiI -1.1.73, 644] I. SllG. \170 J, 033, 13~

10.217	 21.180 31V " ----...... 

92.~. 4631 n. 273,.ll&2I... 769, 05-1, H~

$L22.068 

H,789 

44,677 

15.5,041 

2:.37, :lQ2 

5:1,413 

52.033 

35,681 

86.553 

2G'J 176 918: 742 930,492, 

2,5<>7.816 

2.355.546 

3,577,62') 

12, 911, 'IS9 3~~038. 617 58, !t)8, ;05 

173. i'19, 655 2<J;l, I<l,~. i20 

117,f.12.901

32,939.302 505.163 

S.6>18 

$$,025 

7,760 

7.873 

OO,OS2

100, ,'i.~,J

17,661 297 20. l:l,730 

32,248 

101,'179 

337.745 

295t 35; 

851,1[>6 

737.730 1.003,8S9 

:~. 528, 82tl 

7, 63S, 585 0,('.a30,6]() 

f 

$.I7.liO 1,3l!1l I 3.698 

31.801 

,,8,331 

8.400 

9j 992 1 6,477 . 11,316 

25.2<14 1 ilO,OOI. 

00.430 

1.'>8,25" 

133,575 

3<l9,8a 

387,2S.5 

845,014: 2.1~2, II) 
128 REPORT OF COMMISSIONER OP INTERNAL REVENUE 

TABLE 9.-Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1948, by tax years-Continued 

(6) TOTAL REGULAR ASSESSMENTS-Continued 

Tax year Items Tax Interest Penalty Total 

Excess profits tax: 

1940 268 $3,013,488 $1,157,093 $14,878 $4, 185, 409 

1941 1,117 19, 545,930 7, 031,786 104,200 28,681,915 

1942 3,376 65, 739,510 18,789,810 690,672 85, 219,992 

1413 9,418 1E0, 849,291 30, 564,900 1,852,057 183, 266, 248 1944 15,680 145,059,055 21,461,173 1,440,683 187,980,911 1946 9,917 75,909,044 8,256, 726 417,146 84,1582,916 

1946 WO 1,055,628 101,609 1,320 1,15s, 587 

Total 40,276 461, 171,996 87,363,096 4,520,956 553 , 055, 948 

Grand total 345,904 1, 114,953,963 180,361, 509 243, 794, 818 1,322, 110,090 

(c) ASSESSMENTS ON AGREEMENT WITHOUT 90-DAY LETTER 

Income and declared value excessprofits tax: 

"' ""2?-.8 %M.AgE gana4cW4::: 

1925 and prior 696,009 $56, 879 $16, 772 $119, 660 

1926 5, 630 7, 760 1, 399 14, 789 

1917 5,196 6, 057 2, 016 13, 269 

1928 12, 989 12, 861 5,148 30, 996 1929 38,850 38,051 8, 68083,581 83 

1930 24,728 14, 909 8, 939 48, 576 

1931 4,469 3, 987 I, 358 9, 814 

1932 10,289 8,490 3,993 22,772 

1933 34,404 25, 426 10, 059 69,889 

1934 93,403 64, 691 20,053 178,147 1935 405,869 258,092 25,804 689,715 

1936 284,396 160,100 56,160 500,656 

1937 506, 452 265, 745 90,962 862,859 

1938 921,741 444, 589 90, 122 1,456, 952 

1939 979,209 435,814 115,473 1, 530, 496 1940 8,297, 070 Z 298,558 326,986 8,922, 614 

1941 20, 883, 783 5,633,939 677,199 27, 194, 921 

1942 91, 919, 045 8, 407, 366 1, 786, 759 52, 123, 170 

1943 127,515, 772 22, 098,190 9,497,989 164,111, 951 

1949 298, 835,017 26, 613, 596 6, 369, 745 281, 818, 358 1945 128, 765,896 12,186, 228 4,410, 933 193, 343, 057 

1946 29,817,864 1, 872, 259 1,004, 730 32, 894, 853 1947 583,758 10, 217 21,180 595,155 1998 8,328 310 8,638 

Total 292, 732 605,980, 167 80,902,064 19, 559,957 708,942, 188 

Excess profits tax: 

1940 207 2, 114, 585 807,738 11, 987 2,934, 310 

1941 932 16,820, 442 6,097, 696 83,842 23,001,980 

1992 2, 903 59, 829, 023 17,138, 653 592,145 77, 554, 821 

1943 8,833 134,370, 997 27,673, 731 1, 588, 725 183, 633,453 

1944 15, 297 129,813, 925 19, 546, 783 1,251, 092 150,811,800 

1945 9, 811 74, 787, 762 8,122, 868 394, 773 83, 305,403 

1946 495 1, 042, 662 100, 593 1, 0130 1, 144,205 

Total 38, 568 418, 774,396 79, 988, 012 3, 923, 564 502, 185,972 

Grand total 331, 300 1,029, 759, 563 180,390, 076 23, 483, 521 1, 288, 628,1130 

(8) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE OF 90-DAY 

LETTER 

Income and declared value excessppVa § 

profits tax: 

1925 and prior 

1926 

1927 $26,443 $28,443 1928 24,183 $689 24,872 

1929 301 317 618 

1930 386 354 758 

1931 1,346 1,211 2,594 

1932 9,210 3,534 7,878 

1933 4,493 3,498 8,053 

1934 1,262 800 2,134 

1935 7,938 5,826 16.841 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 129 

TABLE 9.-Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1948, by tax years-Continued 

(d) ASSESSMENTS ON AGREEMENT AND DE 

nti

FAULT AFTER ISSUANCE OF 90-DAY 

Conued 

Tax year Items Tax Interest Penalty Total 

Income and declared value teasesprofits tax-Continued 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

Total 

Excess profits tax: 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

Total 

Grand total 

1-Ig gla.=A8 " 

$22,866 

79,137 

250, 516 

135,659 

390,606 

1,253, 762 

1,843,981 

10,759,499 

10,736,217 

3,154,746 

178,468 

8 

$14,752 

45,295 

132, 537 

63,260 

148,172 

354,905 

497,923 

2,234,832 

1,860,361 

335,812 

13,092 

$1,247 

6,009 

5,385 

8,075 

28,893 

71,358 

246, 196 

609,532 

177,285 

177,285 

28,475 

$18,865 

130,441 

388,418 

206,994 

567,571 

1,680,035 

2, 588,100 

13,603,863 

13,118, 484 

3,687,823 

218,035 

8 

9,402 23,874,905 5,718,969 1,705,946 38,297,820 

19 

57 

174 

382 

341 

97 

3 

119,074 

594,026 

2,678,923 

3,915,911 

3,423,144 

634,479 

11,508 

45,102 

218,072 

727,939 

819,432 

611,225 

88,945 

955 

646 

3,893 

73,369 

165,136 

143,644 

20,976 

320 

164,822 

815,941 

3,480,231 

9,900,479 

4,178,013 

794,400 

12,783 

1,073 11, 427,085 2,511,670 407,934 14, 346,669 

10,475 90,301,970 8,228, 639 2,113,880 60,644,489 

(c) ASSESSMENTS BASED UPON STIPULATION BEFORE THE TAX COURT 

Income and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1948 

1947 

1948 

Total 

Excess profits tax: 

1940 

1941 

1942 

1993 

1944 

1945 

1946 

Total 

Grand total 

-""""° R APWO

rallr 

$555 

1,164 

35,624 

52,719 

1,988 

818 

1,966 

3,962 

44,803 

43,069 

170,119 

373, 214 

143,081 

403,609 

1,546,642 

2,311,910 

1,117,821 

3, 518, 357 

938,656 

289,887 

21,875 

$755 

1,458 

36,193 

57,267 

1,995 

756 

1,698 

3, 240 

33,705 

28,895 

81,829 

204,837 

74,252 

183,421 

789,373 

958,428 

295,261 

791,308 

150,416 

30,329 

574 

$332 

1,606 

26,640 

26,421 

1,446 

478 

1,246 

1,117 

3,898 

5,195 

26,441 

55,407 

20,518 

14,655 

24,273 

44,594 

52,870 

71, 494 

52,988 

10,274 

1,013 

$1,642 

4,228 

98,457 

136,407 

5,407 

2,052 

4,910 

8, 319 

82,354 

77,159 

278,389 

633,458 

237,851 

801,585 

Z 355,'288 

3,314,932 

1,485, 772 

4,381,159 

1,142, 060 

 330,290 

24,462 

2,184 11,021,317 3,721,010 442,854 16,186,181 M2P,Itgn' 

572,370 

1,429, 374 

2,094, 805 

11, 720, 493 

11,700,323 

436,803 

1,458 

218,701 

519,444 

625,276 

1,884 113 

1, 282, 148 

44, 913 

111 

1,972 

12,411 

10,760 

73,606 

45,947 

1,397 

793,043 

1,981, 229 

2,730,641 

 13,878,212 

13,028,418 

483,113 

1,569 

453 27, 955, 426 4,574,706 148,093 32,676,225 

2,817 38,976,743 8,295, 716 588,947 47,861,408 
TABLE 9.-Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1948, by tax years-Continued 

(f) ASSESSMENTS MADE AFTER DECISION BY THE TAX COURT 

Tax year Items Tax Interest Penalty Total 

Income and declared value excessprofits tax: 

1925 and prior $300 $391 $75 $766 

1926 

1927 303 358 76 737 

1928 302 339 75 716 

1929 6,517 6,949 3,230 16,696 

1930 302 303 75 680 

1931 15,111 14,343 8,119 37,573 

1932 9 8 104 121 

1933 100 84 108 292 

1934 2,985 2,283 1,273 6,641 

1935 

co 

64,122 95,183 26,722 136,027 

1936 61,324 38,676 12,582 112,582 

1937 589,602 335,279 6,377 931,258 

1938 168,897 86,352 17,570 272,819 

1939 685,492 321, 394 231,668 1,238,554 

1940 791,160 297,723 7,133 1, 096,016 

1941 2,105,563 691,313 51,853 2,848, 729 

1942 1, 515, 331 430,046 46,286 1,991,663 

1943 1, 316, 543 297,101 39,038 1,652,682 

1944 387,482 65,884 36,452 489,818 

1945 192,293 24,266 75,172 291, 731 

1946 1,890 145 917 2,952 

1947 

1948 

Total 1, 330 7, 905, 628 2,658,420 564,905 11,128, 953 

Excess profits tax: 

.,:gym 

1940 207,459 85,502 273 293,234 

1941 702,088 196,573 4,104 902,765 

1942 1,141,959 297,942 14,398 1,454,209 

1943 841,890 187,624 24, 590 1,054,104 

1944 121,663 21,017 142,680 

1995 

1946 

Total 182 3,015,059 788,658 43,365 3,847,082 

Grand total 1,512 10,920,687 3,447,078 603,270 14,976,035 

(g) TOTAL JEOPARDY ASSESSMENTS 

Income and declared value excessprofits tax: 

1925 and prior $6,758 $7,966 $3,380 $18, 098 

1926 31,133 39, 411 15, 567 86,111 

1927 72 84 36 192 

1928 550 624 275 1, 449 

1929 

1930 

230 

10,609 

246 

10,832 5,

114 

 305 5 

26, 796

90 

1931 5, 688 5,492 2, 844 14, 024 

' 1932 487 420 244 1,151 

' 1933 8, 866 7,235 4,346 20, 447 

1934 28, 571 21, 374 15, 671 66, 616 

1935 33, 615 22,077 16,881 72, 573 

1936 51,193 32,359 25,627 109,179 

1937 127,984 74,689 88,113 290,286 

1938 155,893 81,973 60,120 297,986 

1939 354,737 168, 962 59, 822 683, 521 

1940 168, 591 82, 701 58,171 289,463 

1941 1,340, 650 492, 232 228, 005 2,010,887 

1942 6, 686, 743 1, 879, 051 524, 580 9,090, 374 

11143 6, 685,193 1, 220, 079 1, 078, 512 8,983, 784 

1944 6,048, 203 1, 027, 959 1,175, 693 8, 251,805 

1945 6, 243, 704 671, 993 1, 746,188 8, 661,885 

1946 7, 042, 463 362, 608 1, 946, 930 9, 351,891 

1947 3, 055, 873 6, 446 918,322 3, 478, 641 

1948 

Total 1, 621 38, 087, 296 6,146, 767 7, 472, 696 51, 706, 749 

' TOTAL JEOPARDY ASSESSMENTS-Continued 

Tax year Items Tex Interest Penalty Total 

Excess profits tax: 

1940 3 36,050 $2, 791 $3, 557 $12,398 

1941 10 931, 405 149, 984 54, 791 636,180 

1942 32 2, 038, 663 572,452 225,747 2,836, 862 

357 

1943 73 6, 607, 837 1, 356, 912 984,608 8,949, 

1994 71 7,902,312 1, 341, 012 353, 444 9, 596, 768 

1946 77 7,961, 331 812,274 767,153 9, 581,455 

1946 13 168, 045 12, 274 13, 832 199,151 

Total 279 25,115, 643 4, 288, 396 2, 403,132 31, 807,171 

Grand total 1,900 63, 202,939 10, 436, 153 9, 875, 828 83, 513,920 

(A) JEOPARDY ASSESSMENTS UNDER BANKRUPTCY AND DISSOLUTION PROCEDURE 

$73 

72 

122 

52 

93 

80 

487 

629 

918 

1,426 

$89 

84 

134 

54 

92 

74 

420 

504 

680 

972 

$37 

36 

61 

26 

47 

40 

314 

315 

459 

713 

$199 

192 

317 

132 

232 

194 

1,151 

1,448 

2,057 

3,111 

1,727 1,073 863 3, 683 

1,589 893 795 3, 277 

1,023 513 511 2,047 

1,460 645 723 2, 

3,3

827

17 1, 763 673 881 

29,355 10,088 1,512 40,955 

3,675,609 1,030,854 75,554 4, 782,017 

3, 596,723 559,927 141,672 4, 298, 322 

3,215,821 566,269 46, 749 3,827,834 

2,143,689 218,508 54,046 2,916, 243 

1,911,458 104,965 231,262 2,247,685 

48, 238 583 11 48,832 

14, 632,407 2,497,089 556,556 17,686, 052 

'T-I RVV° 

393,868 119,291 463,157 

1,303,967 357, 824 20,287 1,679,078 

4, 248, 309 858, 314 152, 606 5,259,229 

5,896,805 988,880 313,717 7,199,402 

6,091,952 637, 944 333,345 7,062,741 

108,642 7,013 0112,444 128,099 

161 17,990, 541 2,968,766 832,399 21, 791,706 

709 32,622,948 5,465,855 1,398,955 39,477,758 

Income and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

1928 

1929 

1930 

1931 

19323 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

Total 

Excess profits tax: 

1940 

1991 

1042 

1943 

1944 

1945 

1946 

Total 

Grand total 

130 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 131 

TABLE 9.-Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1948, by tax years-Continued 
.42 

0 

 0 E> 0 

CM 

c„. 

8- 

a 

132 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 133 

a 

a 

a 

0 

A 

] 

0 0 

4 

A 

0 

? 

A 

• 

bo 

PS 

aS 

"4 

S 

TABLE 9.-Additional income and profits tax assessments made by the Income Tax 

Unit, during the fiscal year 1948, by tax years-Continued 

(0 FRAUD YE OPARDY ASSESSMENTS 

Tax year Items Tax Interest Penalty Total 

Income and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

Total 

Excess profits tax: 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

Total 

Grand total 

" "" ° ,7=88 114g R EI R12 

$6,758 

31, 060 

428 

178 

10, 516 

5, 608 

8,237 

27,653 

32,189 

49,466 

125,895 

154,870 

353,277 

166,828 

1,311, 295 

3,011,134 

3,088,470 

2, 832,382 

4,100, 015 

6,130, 995 

3, 007, 635 

$7,960 

39,322 

490 

192 

10,790 

5,418 

6,731 

20,694 

21,105 

31,286 

73,796 

81,460 

168,317 

62,028 

432,144 

848,197 

660,152 

462,695 

453,485 

257, 543 

5,863 

$3,380 

15,530 

214 

88 

5,258 

2,804 

4,031 

15,212 

16,168 

24,764 

87,318 

59,609 

59,100 

57,290 

226,493 

449,026 

1136,840 

1,128,894 

1,692,142 

1,715, 668 

416,311 

$18,098 

85, 912 

1,132 

458 

26,564 

13,830 

18,999 

63,559 

99,462 

105,618 

287,009 

295,939 

580,694 

286, 146 

1,B 932 

4,308,357 

4,685,462 

4,423, 071 

6,245, 642 

7,104,206 

3,429,809 

1,073 23,454,889 3,649,668 6,916,140 34,020, 697 

6,050 

87,539 

737, 696 

2, 359,528 

2,005, 507 

1,869,379 

59,403 

2,791 

30,693 

214, 628 

498, 598 

352,112 

215,527 

5,261 

3,557 

54,791 

205,460 

832,002 

39, 727 

433,808 

1,388 

12,398 

173,023 

1, 157,784 

3, 690, 128 

2, 397, 366 

2, 518,714 

66,052 

118 7,125,102 1, 319, 630 1, 570, 733 10,015, 465 

1,191 30, 579,991 4, 969, 298 8,486, 873 44,036, 162 

TABLE 10.-Tax items appealed to the Tax Court fiscal year ended June 80, 1948 

Tax year Items Tax Penalty Total 

1930 and prior 5 $118 $89 $207 1931 1 107 54 161 

1932 4 1,946 1,007 2,953 1933 14 17, 211 8, 805 26, 016 1934 19 23,492 10,579 34,071 1935 17 53,140 18,588 71,728 1936 24 185,881 64,792 240,673 1937 39 237,724 58,155 295,879 1938 51 225,408 57,009 282,417 1939 84 1, 572, 843 471,425 2, 044,268 1940 170 3,188, 104 140,122 3,328,226 1941 455 10,693, 255 1, 411,417 12, 104,672 1942 732 17,508, 573 1, 572,591 19,081,164 1943 1,806 53,984,363 3, 064,127 67,038, 490 1944 2,606 57,077,113 3,649,191 60, 626,304 1945 1,103 12,593,191 2,133,845 14, 727,036 1946 250 6,702,067 1,573,038 8,275,105 1947 4 63,804 4,090 67,174 

Year and amount undetermined 10 

Total 7,394 164, 127, 620 14, 118,924 178, 246,544 

Materialsused inmanufacturing tobacco 

REIREEAREEtREEEREEEtRo 4REWE 2RR221^rd . . - . _ _`'"° 

. ! 

glietigx,E arl:- .C.15t4f6q115 - 1g R"Eg kV 

-. n n 

. c-e ac4' g :5ar 

252,863, 918 265, 552,866 

886'888 '2 1 

Othermaterials 

1 8 q 2' 1 a 

ERR 

a5 

R Eg 

g ga 

a 

44 

gf 

Ilt 

tag 

EE 

;,..1 

R 

g 

ER 

F-17^.1 

e4 

31,479,474 36, 208, 384 

016 '825't 

iegng 

1 

4 

631 i 

'-' 

Li 

N 

E 

:if - 

4 t 

=I rif 

E 

El 

REEE 

01' 

eaat 

EE 

al 

FE 

El 

Et 

66 a 

mural ur

ucitg 

Licorice 

1 

R 

: 

q 

: 

P F> § a RE o .: ERE 

oho 

3E 

gi 

E 

II 

ER 

ar: 

17, 806, 041 1 0,122, 710 

699'ME' 1 

smoIS 

4 

I. 

" EERE R34 

.4 

E3 

4 i 

of le 

i3telt 

a 

E. E 

5 

-1 

il _ 

0 

ci 

17, 287, 507 17, 566, 020 

277, 573 

Inprocess 

4 

1 

e, • 

EEEEREE 

4,l'g - 

4R4 

act': 

of 

R El434 

g Pgl="V" 

i4ER4354 

1' 

t 

g 

, - 

3E3 

t'el 

17, 659, 469 

20, 325, 369 

006 999'3 

sdeng 

44RE Et3E3=IRREEREEREgt3EREE43E EEERRES4 

5g"ggdg:21.g:Wergggt4frigIg 1g g 5:' FTV 

849'089'LI 296 1 286'M 

4, 253, 317 

pennua49 

1 

4 

R4 

. 

'' 

s lEt 

t t a a 

4 EltE4 

1 sg"-' a 

- 

EEE 

gtv: aa 

2 R 

2 

@R§ 

3E 

aa 

37, 119, 314 36, 654,422 

MS$98 

Ihistemmed 

leaf 

4 

i 

gg 

a 

18 

Eg5 „T., 

E 

' 

3REE 

Ilrgg .6 

E EitEg 

g ages „ , , 

EE i 

651' , ._. 

ER 

EX . 

REt 

agg . 

ENE 

ex . 85,447, 026 

95, 743,569 

DS'965'0I 

Nu

mberof factories ' 

8661'1 

'II 13f scan 

-Tam u4 

0

182 

92 

I2 

Closed 

ggcs.gt-TOO-g".ggggg.,....-. -.0.. 82 

2 

Opened 

0u7C4C10.0000 000N.,01-i00000000.. ,00000000 

63 34 

CI 

Litl 

*Tref melt 

isnq sri 

''?fl' 2 .° 2 r agrna."'W a"'Fre° 74 

182 

482 CI 

District 

Ar5. 

A-4 Eg 

gA 

PT- ,to 

ae 

.5.2 

0 g4 1 

2 

64

1 

sa. 

"g 

a 

.1HzPuo 0, 

2 

Jd 

t;S4P,A._Ago5,,s5s...ctsEr...AEAA.ALt'elek susAmt4t &strttret..nsstlwt 

V°4 

2 ,, 84 ", 

tk 

bil scrZ

4 -, ,Fra 

>4 E) 

- z Nv s n404 0 N5 .0.ssi 

Sa 

8-t 

. 0?:ig 41 

- 

s 

% 

,c, 

g 4Iz y i 

p. 

hi 1. -1 

FE. 

Et 

g 
134 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER O

6t 

EA 

of 

ag 

g6 

0 

a 66 

EIREee 

AILIg 

CO 

gg 

RA 

F

o 1/ 

C E. 

3 

360HARIEIERE0IIIEHIRItEMAIIEIRR 

.q:=':=7_4‘74.1. ga45405g5MS0-Iggafl 

.-rg g t: g e 

gge aa g 

Manufactured tobaccoremoved 

Without payment oftax 

, j 10 9 11

g .6 6 .5 I 

I 

g 

aE 

ciEill -g-7 gg 

06E 

gtf, 

RR R 

Foruseof 

theUnited 

States 

a, 

1 

2 A 

--

A 

. 

. 

F 

,.:1 

Foruseas 

seastores 

Q, 

-

E 

7 g 

0 

d 

g 

-7 

g 

gg 

II RI 

Forexport 

g 

s 

4., 

4 

I 

e 

0 

g 

I 

-7 

g 

A 

c€ g6501 7 fg 

RAE 

i7.

IR 

7 

R 

Tobaccomanufactured 

Total 

IVr2

.P0SAIERAREHRIRIgIAIIIRERRARUR52 

7 itigitir 146 116.5% ,1 -r1=7 

e, g br g e gge aa 

Scrapchew- ing,smoking, 

and snuff 

liERAINEREARMIE6APIN/ARREIRERIR 

; R744gn7401 4'05g 1 g?-4465g-ligelif 

,K g g e -T 

aae aa a' . 

4 

1 

g 

a 

N i 

g a a 

R 2 93 

i 

65 5, 9 R R 26 

g 

R A 

I 

- 

g 

A 

- 

t- g 

R 

A 

54 

IR 

gg.b. 

4.4 

50 

Oar.g.V. 

i.I 

it,m 9a 

P 

.44,idos444p4m2z2k,z zainkF, 

.46111tt4Rat 2 t4 .aitz§aghtreirreg4 

.t.042AA.zze,tto=c1 

Lee.p,,z-g04?.e-otva..al. 

flia tZe4 l

AV 

rA 

5-19 

AM.9.47e 

441 

'°'" 

..

gr 

. 

4 k 

g 

la.e..2 8

t 

3 

CFA. 

ii 

gi 

ga 

g 

ER 

g 

4.6 

gg 

IS 

so 

IhER 

7.1 

ton 

RE 6 

6 

Ra 

gg 

IE 

811598-49-10 
REPORT OF COMMISSIONER 

136 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

g Ng I-1 mxzzz www ~H~ 

Cigarsweighingmorethan3 poundsperthousand 

Removed without payment of tax 

4 11

liklIER 

soirli 4 

Ea 

31 

gSr gr"P:g4 - 

HEUREE5REEIREA 

liti7E:5.72: 

REERgEntd 

Forpersonal consumption 

ggaggeig 

IEHRE3 

S^ 

ES 

gtg- g 

5151AE 

.64

EU:MERU 

iggg ,4 

E 

Figg,Idgers:1 

RHUM 

Foruseas 

seastores 

0 

S 

r 

gg 

R 

R 

g g 

- 

g 

tl 

gg 

Fr 

gg 

For 

e xport 

I 

g* 

tt 

. 

g 

E 

g 

E 

g 

E 

g ' 

El 

gggggiv 

gm§u 

a 

t mpa i y fnutl oc -

EBEMER1EMEAWRIEMEE4 

165W1gRks1RIMEEM“4"1 

?-.6 Ag g ig ::-.1 gg flt.f4M gAltiggt-la 

4ta4045 

REIMER 

Tobaccoused Inmakingcigars 2 

&or= 

4,10 

v 

gl 

egini1E1E1 

ti-71-1g ga6-7 

11V5MEHERN 

4,--,.iveggf 

2i 

eci4ciee

RMIEIN 

- --t-: 

Wigr''' 4r. 

2 

5 

anEEREggi-Till=riERV.551r5 

':'7 ge'42 g gc"^ g°;°1 2 2.6 .1 4/ g ..? -. o .. 2 m3 mm 

Iggge 

IREUEIE5 

. m

" 

#, 

.. aRREEEMMEERREV515EiE 21 

l^grg gg ggisg-ggIgaggg g , e 0,_ .-- .. . mgaggg 

ERVE4E15 

Numberof factories 

R174R 0..g - 

cowinr.-8.1s5:-.9.---E2xw-0-:msnr.pEr, 

0 

O v °°:::.- cc. °:.- e'crcc°•°c°"^°”°.4'7-°"`""g403'°' 

I 

y ovt-.00., OCC40.4 -i000.-INO000,9eieZe000..0b , zicO 2R •r0 

^ 

4 

10 

g - 

—r,t93-82:-F,siqw,nsmr.Err--:...snoiy,TTE,N* 

District 

g -a;c g

.0.2 

i 2 

5goolgpl o pl 

lagtgiintisit 

4 

A' 

M 2 

..4.. 

Ig0t 

4 

°.g "g1 4iA 

1.4,414AXX5 

54 

4,..- 

0.ttttA8.1 

.... 

.... t 

bpq 

Aeg. 

Pitiqt"

1,4,1trst 

'"Ebi4"Ze. 

„INNA4tZ 

9 “ 

•. „ co .0 

41,1ZzZvz hh 

tt 

i 5REIVABSEr

URE 

lg.:give ege 

ad e 

5.e-Tg 

HERA 

3 9 E ' 'OL SLL 

Ot 86L' 309 '

14

427, 827 

g Ir

g 5REEMERERVER t440:,:e-t,4 .NN as 

U 

a 

RE 

Li% R % OC

11% 0 984'

g 

g 

gl 

gg 

1 

g 

g 

g 

g i 089 1 009 6 '09L ' ogo 

'L tat 099 

11 

gg 

i

§ 

: g 

g g 

24,929, 066 

15,317, 775 

6 019

163

0

MERiEEVUERE§EE 

-0151KEIRE=g0E, 

g ;leg gggag et: 

0.1t.'

ERRii 

5 

a 5/4' 

5, 487, 656, 171 6, 817, 699, 688 

41 

ZiFFAREI'AEE 

 =I'M 15M .4. 

t:

Eii% 

got "5

HEM 

" 

1 28)% 1 809

RPSERUEURRER 

Weir i 0 J E4 

MEE 

11 

'et 116 No '

4 0 NZ ' ' 190

n e ne 

4 44gla3t4 V' 

iiEERREIVEREERIE 

ga -1. 4 

rig 

3FJEF1 

'-7 

55, 391, 414 57, 051,341 

'221::7254EARR'- '":in - 

aa 

Na 

.0.0010zng20,000400000..g0 

621 

9 3E

.0.0.flmE00•000e4vv...c.00 

262 612 

m"&°A22222R nm"- '"c5 R - 

'3 lK

ilat

4; 

ct 

on4o66 

0.5ss 

A 7.: 

gni:Wad:V. 1 .■ .... ,-..m.-,,,c.9-c. 

4.,...,1,.,o 

Ad10 

$ 

a 

ay, 

vv 

5-- 

V. 

a I> 

imN.r.teetk Jet" 

gi 

-5 

be Sc 

i 

a EU 

-.^ A 
?° I 

1 Mt

4 2 

= 

oz 1 1 

laptikt 

2ilot- ,c2 11 

lagts113= V g SMMONEEXEMFN 

138 REPORT OF COMMISSIONER OF INTERNAL REVENUE TABLE 14.

— Cigarsweighingmorethan S poundsperthousand: Num berremoved tax-paid, byclasses,calendar year1947, bycollection districts 1 

WiERRPMER.155nERE55E^A MEREAR5EkM 

055dtiggggglgiggOtglg'4Egigaggrldgg 

ClassG (manufactured toretail at morethan 20 

centseach)— 

tax,$20 per ' 

thousand 

6§ I2- t,5 E E ggE 

a 

_ 

E EggggiE 

a ..; 

ClassF (manufactured tore tail a t morethan 15 

centseach and 

notmorethan 

20 centseach)— 

tax,$15per 

thousand 

gg 

55 

, a 

g 

E 

a 

:4 

E 

d 

E 

g 

5 

`I 

54 

a 

clg 

5E2 

a 

g 

1 

EgGiggg 

RF55U55 

ClassE (manufac tured toretail 

at morethan8 centseach and 

no t morethan 

15centseach)— 

tax, $10 per 

thousand 

Mit@ 

sg "g 

igigg 

g g 

V 

U. 

FIO 

flittialilEMMARtiENWM 

gOliggaggaggqgggiggrg 

Z-^g gg a:wag.; garia.T: 

Class D (manufactured tore tail 

atmorethan8 centseach and 

not morethan 

8 cen tseach)—

tax,$7 per 

thousand 

EgEggEgEggggEggEgggggggg 

1ggragggaqtaltilg4lIgg 

a^ .qr 1g aa 

qingiagag5 

PEEggEggg Egg 

Class C (manu- factured tore tail 

atmorethan4 centseach and 

not morethan 

6 centseach)— 

tax. $4 Per 

thousand 

IMRE 

.74 E7' 

tctilatTg 

- 

555RERIREEEE§555

4

5 5F2152§5555 

glqa.fgggiVnga't . 4igggagl 

gg a a a a aa-o-aa 

Class B (manufactured tore tail 

at morethan21/2 

centseach and 

notmorethan 

4 centseach)— 

tax,$3per 

thousand 

t 

El is gl 

tt 

g 

5 

g 

5 

a 

g 

R .ii ao 

;1k 

as a 

'5 qiigggg 

aamaaaa 

ggg4.-1' 

4 

as 

ClassA (manufac tured tore tail 

at not morethan 

21/2 centseach)— 

tax,$2.50 per 

thousand 

1 

t 

a 

gg g real &:1 g gagalgg ''' 

District 

plOut- 

,Is g 

By t 

.71. %titc,e4wigallaa,:ixxxA 

a ° 

a 

Joig 

'WO 

TgA 

P, , 

174 

•c, I" 

'5 g 

di 

a

aag41.4 

gzatggwag 

gpvalltza 

pt:1' 51 1g 

4 

lfl*zuag 

.pteWaill. 

4v4pborq, 

44. 

"Ve 

441 

a 

zz 

i14 

REPORT OF COMMISSIONER O

4111 ¢151.$2 

ger.; gggag 

IgtOitEggigggEgd=i 

.:. 

5, 460, 105, 364 5, 621, 450, 686 

gg 

gE g 

S 

- 

g 

80, 173, 173 

104, 107,544 

23, 934, 371 

pi 

E g 

g gg 

EN Flg , 

g 

108, 037, 798 150, 191, 150 

42, 153, 352 

01

E52EgkERR5E.5112E5RE 

. 55•05561W551-15=7 

3, 059, 249,575 

2, 299, 919, 936 

69z 'me ' 689 

REE5 A55555565 

gigggEgggigNr 

.4. , Kga ,-.-4 

Mg 

5E55 

g 

846, 010, 629 

1, 736, 958, 822 

es do idit l 261 

grategagg gg 

tREt@tttttt2 

r..;gg tFigg 

EggE 

1, 046, 687,218 

919, 816, 679 

1 93 1 18 '0 6E9 

‘g 

tt 

g

IdEgi 

itttl 

,-,- -rg .5. 

4 

t 

:: 

g 

R 

t 

55 

308,276, 044 

377, 114, 916 

OL 9E8 ' .8 ' 11

l

gg 

a aa 

glgEg 

gg,gg 

SE g 

'Et 119 019 '

K EE 16 B /

LI O, ' • 222

a 

a 

O 

z 

4 

2 
140 REPORT OF COl\-IMISSIONER OF' INTERNAL REVENUE	 REPORT OF CO~USSIONER OF IN'l'ERNAL REVENUE 141 

::::;:;: $ ~~ ::;~~~~~~N ~!; I ;~ TARLE I5.-Cigars weighing more than :3 pounds per thoufland: lIfanuIGt:ttn 

removed tax-paid for domestic consumption from cu~tom8 bondecl ma"uji I	 g~~ "' "' 

.....	 if ~~~:i.. i"'~ :::'C? ~gl iff ..; ..; · ... warehottscS, class 8, by classes, calendar year 19~7 1	 a··Co aioti :~ '"	 o ·· . 

Year 

... M. : 	 , ~lE , r£~ ,

I 

NUJD ber of "'''rehouses ;~ r.. I _ ---	 ---:T' <"0

,""'~ ,., 'i li ",0.­

In bus!- In busl· Uo.	 a ::: 'g~

ness OpentJ(lIClose<:! I ness stemme<! 

..	 

Jan. J Dec. 31	 ~Q-. I~ E ~s M ----------·------1 ,~ !f.J .. 1W7 .. _..••••••... _....... 6 0 

1946 _ -------. 6 0 

l):~":;~~~:::::::::~:: . ::::::::::=

Class A CJa.ss B

M8nu· 

factured Year 

I Number 

Pou';d, 0 I 6 711.~.Oll8	 E" 

1 

~.

~:;::~ 0 I 6 :351. 502 1 1. 676,Gtl 	 ~~l

s~ : ::::::~~::I~:~::::=I--~~~~~- ~. $ : ui' -- __ ~~:~~,_ ..	 '" 

Number 1947...----- -- .. ... ... 124. OM. 188 l\1i6 ........ .. •• 128,841,300 

B'";~::; ~::~::~::: :::==::~:=~:~= ----.j;786,-i7i· 

Removed Ia~·puid-Continlled

Year 

Class E 

Numb.. 19-t7 .. . . •• __ . [30,343, 117 

1945.. _........_.. ._ .. ._ 30.157.616 

I Complied Irom montbl~' returns 1Iled with oollectors 01 ~u~torns by tbe mnnllloctUlWl _ warehouses. The above ligures are not Included in table 13. which shows operations 01 Iac&arliII 

under tbe Intemal revenue laws only. These booded manufacturing wareboulles are 0: 

sively under CU$toms supeT\'Jslon. 

• A"erage quantity 01 leaf tobacco used ller 1,000 cigars, 26.09 pounds. 

lJ'>; 

:E 

..... : 

D" 

--,~

i:

..-.-.­ I il "-..;;

..c :r 

Numb.. 4-1.800 26, roo 'I· 

57,500 ..--. / 423,~ I ..	 i ¥ 

---..i2;" 700-1-.---~~ ~_I"" f2i;7iJO·,_••	 I

;If:I 

e R 

0 \ 

a...:­

a=~ "

..-ode ..... .... 

.,
 

oe'C:lO- ... OO-C"fNOOC~Oc ~(ll u·:

i j • I 

_ _ ,. ,.­

:

! 

~~-~~~-~M~~~.~~M-S ~~ .

:<" 

I; 

:: 

!: 

: t : i 

: I 

i: 

~:!! 

:: t I 

:;

t, i ~; c:~',

' ... ~;~~~~ ." :~ i1 ~st~·E § !~ • 1sf!: w:. w:; ~..; !j otf:

:s

.. --~g '"

~~~~~~.~.~ ., go I I C'O$tO~c::.~:~:~ 5~ • ~~~M~O:~:~ ~~ ~: o~~ ~~ :-:~ ~~ ~: _- c$::"'; 00 a;: 

CoI): :r.:)~:: : 

: : I :

---. "1 !. 

: 

.:

: 

I I~':' ... .".- ~'''' .... c" . ;.. .,,, :.~ ··i:b",,">oze.­

I 

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Cigars Cigarettes 

Weighing more 

than 3 pounds 

Per thousand 

Weighing not 

more than 3 

pounds per 

thousand 

Weighing more 

than 3 pounds 

per thousand 

Weighing not 

more than 3 

pounds per 

thousand 

Year 

Number 

6, 363, 026, 896 

5, 198, 679, 049 

6, 27 4,67 4, 590 

5, 617, 699, 688 

15, 487, 656, 171 

Number 

125, 480, 310 

123,339,710 

98,167, 030 

92, 281, 850 

79,689,670 

Number 

6, 111, 260 

26, 870, 442 

82,415,955 

1, 657, 900 

536, 870 

Number 

296, 173, 332, 633 

323, 583, 887, 771 

332, 164, 689, 733 

350, 038, 092,948 

369,682, 788, 875 

1943 

1944 

1945 

1946 

1947 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

ov ...1 

V R„ 

MEMICIUHEU 

trIgiggailgrgat 

0 I "glg"6 g 

ci .4 or f W-= 

c, 

335,412,516, 425 321,728,728, 505 

056'684'989 '81 

Cigarettesweighingnotmorethan3 poundsperthousand 

Removed without payment of tax 

tyloy 

g§§ 

'Paf g 

Za 6 4 .4 

IMAM 

1465414 

WWI 

F 

§§§ 

6gX 

'6' 1 

-1 ; 

34,277,148,072 30, 669,731, 269 

3, 607, 416, 803 

Forpersonal 

consumption 

t 

? 

g g 

cr. K 

b- N M 

r 4 

§ 2 

a 4 

13, 031,098 14,213, 829 

!CCM' 'T 

Foruseof the United States 

§ 

t.er 

1 15 

R 

t 

.; 

i 

l 

 F. 

g 5 

a I 

240,047,324 121,469,100 

fa '849 'Sri 

semis yes 

se asn 

g 

t5 

O. 

g 

5 

.1 

§ 

5$4 

1 

g 

g 

X 

g 

5 

r: 

5, 021, 300,000 

3, 874, 004,000 

000'965 .161'1 

Forexport 

g ti 

g 

g6 

5 

6 

16Egggg 

ggag4g1 

gig4V4 

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arm ive 089 '691'COO'6E 0IE'955 t'16'5 

Manufactured 

gE16gggigHMEgg 

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0 5 &CUM a 4 

.6 g or 

g '4.g 

369,682,768,875 

350,038,092,948 

19, 844, 875,927 

District 

First California Sixth California Florida Kentucky Massachusetts Michigan First Missouri Fifth New Jersey First NewYork Second New York 

Third New York 

Fourteenth New York 

North Carolina_ Tenth Ohio First Pennsylvania Twelfth Pennsylvania 

Virginia 

Total,1947 Total, 1946 

Increase 

Decrease 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 143 

TABLE 17.-Cigarettes weighing more than 3 pounds per thousand: Quantity of tobacco used, number of cigarettes manufactured and removed, calendar year 1947, 

by collection districts 

District 

Tobacco used I Cigarettes weighing more than 3 

pounds per thousand 

Unstemmed Stemmed 

Scraps, 

cuttings, 

and 

Clippings 

Manufactured 

Removed 

Without 

payment 

of tar for 

export 

Tax-paid 

Pounds Pounds Pounds Number Number Number 

First New York 14 31 8, 700 700 8,000 

Second New York 276 1,302 409, 480 406,900 

Third New York 308 12 62, 400 66,400 

North Carolina. 110 27, 960 27,950 

Twelfth Pennsylvania 185 28,340 28, 340 

Total, 1947 598 1,333 307 536,870 700 536,590 

Total, 1946 1,223 4, 910 669 1, 657, 900 517,200 1, 889, 250 

Decrease 625 3,577 ' 362 1, 121, 030 518,500 1, 352, 660 

1Average quantity of leaf tobacco used per 1,000 large cigarettes, 5.19:pounds. 

NOTE.-The number of factories in business is included in table 16 

TABLE 18.-Leaf tobacco used in manufacturing cigars, cigarettes, and tobacco and 

snuff, also quantities of such articles manufactured, calendar years 1943 to 1947 

Cigars Cigarettes Tobacco 

Year and Total 

Large 2 Small Large Small snuff 

Pounds Pounds Pounds Pounds Pounds Pounds 

1943 131,401, 547 493, 956 42,184 880, 418, 435 236, 349, 309 , 228, 703, 431 

1949 129, 399, 386 482, 602 273,114 920, 145, 057 204, 241,196 , 254, 541, 355 

1945 128, 011, 949 378,414 783,507 943, 502, 287 218, 499, 433 , 291, 175, 570 

1948 137, 165, 884 372, 885 8, 862 1, 000, 929, 225 168, 190, 329 , 306, 666, 985 

1947 135, 028, 366 309, 472 2, 785 1,055, 591,192 164, 189, 731 , 355, 116, 546 

TOBACCO AND SNUFF 

Year Plug Twist Fine cut - 

Scran 

chewing Smoking Snuff Total 

Pounds Pounds Pounds Pounds Pounds Pounds Pounds 

1948 58,944, 804 8, 257,103 4, 459, 836 51, 414,191 162, 834, 464 93,179, 209 327,089, 357 

1944 61, 654, 569 6, 498, 436 4, 092, 238 62, 866, 763 139, 881,057 41, 961, 777 308, 934, 840 

1945 59,703, 982 6, 722, 913 3, 989, 724 47, 748, 343 188, 522, 865 43, 833, 974 330, 501, 801 

1946 51, 809, 873 5, 772, 628 3, 755, 813 46, 117, 134 106, 414,119 39, 361,114 253, 230, 681 

1947 47, 305, 808 5, 151, 735 3, 793, 349 42, 188, 834 104, 680, 032 39, 163, 514 242, 283. 072 

CIGARS AND CIGARETTES 

I The quantities given are unstemmed equivalent of all kinds of tobacco used. Stemmed leaf and scraps, 

etc., used in manufacturing have been converted to unstemmed equivalent at the ratio of 3 pounds 

stemmed, etc., to 4 pounds unstemmed 

Does not include tobacco used in bonded manufacturing warehouses. 

Nom-Compiled from statements of accounts prepared from manufacturers' inventories and monthly 

returns Hied under the United States internal revenue laws. For cigars produced in bonded manateeturing warehouses and removed for domestic consumption, see table 15. 

142 

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Pl 
Output of tobacco (pounds) 

144 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

E. a 

k 

pra 

gg 

EE 

4 g3gRFE 

11. 

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S 

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77T-7 

na4annszans, 

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, 
146 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

S 

1 

V 

TABLE 20.-Exportation in bond of manufactured tobacco, snuff, cigars, and cigarettes, etc., year ended June 30, 1948, by collection districts I 

Manufactured tobacco and snuff Cigarettes weighing nat mere than 3 pounds per thousands 

District Removed Delivered Delivered for expor- to export Removed for Exported to export tation ware- xported exportation E ware- houses houses 

Kentucky 

Sew Hampshire 86, 250 83, 250 First New Jersey 210,000 250,500 

First New York 1, 000 1, 000 

'bird New York 210, 250 612, 750 'ourteenth New York 130, 500 

ouch Carolina 460, 500 894,500 

Irgbata 1, 078, 150 1, 183, 650 

First Illinois 10, 302 9,077 

First Ohio 92, 285 97, 348 Tenth Ohio 708 708 

Twelfth Pennsylvania._ 3,031 5,909 Tennessee 253 253 

West Virginia 3,486 3,109 

First California 6, 769 6,647 2, 363, 218.000 2, 212, 748,000 

Kentucky First Missouri 337, 836 394, 022 946, 416,765 922, 101, 165 250,000 

Fifth New Jersey 1, 441, 683 1, 147, 198 77, 506, 860 72,149, 040 20, 000 

First New York 258, 365, 400 290, 105,000 2,150,000 

Second New York 3, 454 4,106 101, 461, 260 87,657.460 3, 800, 000 

Third New York 8, 673 173 12, 473, 650 16, 605, 650 

Fourteenth New York__ 24, 547 35, 797 158, 924, 460 202,857,060 

North Carolina 1,014 614 4,257,800 4, 257, 800 349, 852 377,218 8,245,768,300 8 8, 911, 895, 300 38,150, 000 

First Pennsylvania 53,385 71, 904 991, 787, 510 1,034, 759, 770 50,000 

Virginia 2, 566, 846 2, 568, 420 108 16, 736, 209, 780 16, 258, 827, 760 108, 250, 000 

Pounds Pounds Pounds Number Number Number 

Total 4, 904, 124 4, 722, 403 108 29, 896, 379, 785 29, 513, 864, 005 152, 670, 000 

per thousand 1 bags, etc. 

Cigars weighing more Perique tobacco, scraps, than 3 pounds per cuttings, clippings, sift- Cigarette paper books 

Removed Removed 

%ton lion 

for expor- Exported 1 for expor- Exported Remove Exported d for exportation 

Iixth California 31, 600 35, 600 

Indiana 340,500 915,500 

4 ichigan 4, 778 4, 778 

First Pennsylvania 8, 942, 500 8, 933, 700 31,289 163,462 

Tennessee 55,915 55,915 

Florida 2, 286,106 2, 764, 500 50, 733 50, 733 

Louisiana 76, 500 134,000 80, 027 80, 027 

Fifth New Jersey I 1, 167, 700 1, 298, 000 12,073 12, 073 

'enth Ohio 605, 500 690,000 19, 778 19, 778 

'welfth Pennsylvania 4, 808, 650 5, 895, 750 24,370 24,370 

1,onnecticut 210,320 2, 090, 384 

vIassachusetts 45, 500 91,000 7,836,450 7, 7,090,210 

econd New York 18,200 16, n31) 4,435 738 10, 800 5,400 

North Carolina 23,493,84025,164,480 25,164, 

Number Number Pounds Pounds Number Number 

Total 20, 373, 678 23, 335, 678 278, 620 407,096 31, 551, 410 34,350,474 

Tax-paid or returned to factory: 2,822 pounds of tobacco and snuff, 29,954,840 small cigarettes, 61,500 large cigars, and 23,090 cigarette paper books. 

2 Cigarettes weighing more than 3 pounds per thousand: 3,000 removed for exportation, 3,000 exported. 

Cigars weighing not more than 3 pounds per thousand: 2,000 removed for exportation. 

Exported: Class A, 36,100; class 13,133,800; class 0,1,642,700; class D, 2,157,200; class E, 16,906,950; class F, 1.084,100; class G, 1,974,828 cigars. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 147 

TABLE 21.-Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes 

from bonded internal revenue tobacco export warehouses I for export, year ended 

June 30, 1948 

Class of product from 

Withdrawn 

during year 

warehouses Exported returned 

Tax-paid or 

to factory 

Large cigars number 

Tobacco and snuff pounds_ 207 207 

Small cigarettes do. 148, 494, 850 138, 312, 650 343,800 

There were 10 such warehouses in operation at the close of the year. 

TABLE 22.-Withdrawals of manufactured obacco, snuff, cigars, and cigarettes 

from factory in bond, for shipment or delivery as sea stores, year ended June 30, 

1948 

Class of product from factory sea stores to v ls or returned 

Withdrawn Delivered to Tax-paid 

during year warehouses to factory 

Delivered 

Tobacco and snuff pounds__ 190, 102 196,975 2, 480 88 Small cigars number._ 5,000 5,000 

Large cigars ' . - 5, 644, 800 5, 741, 549 250,000 6,950 Small cigarettes do__ 4, 530, 678,120 9, 431, 518, 620 65, 984,000 2, 495, 020 

Class B, 121,000; class C, 185,000; class D, 117,000; class E, 4,792,300; class F, 73,000; class G 77,500 cigars. 

TABLE 23.-Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes 

from tobacco sea stores warehouses,' for shipment or delivery as sea stores or export, 

year ended June 30, 1948 

Class of product from orTretu

ax-paid 

warehouses 

Withdrawn Delivered 

. 

rned 

during year 2 To vessels for For export to factory 

sea stores 

Tobacco and snuff pounds. 219,711 205,077 12,021 193 Small cigar number. 6,300 6, 300 

Large Cigars do____ 8, 409, 769 7,722,583 267,000 Small cigarettes do__ 4, 563, 413, 840 4, 250, 812,860 319, 341, 480 456,420 

1 There were 40 bonded internal revenue, 4 Army, and 12 Navy warehouses in operation at the close of the 

year. 

2 In addition 7,136,000 cigarettes were withdrawn for tax exempt purposes other than sea stores use. 

TABLE 24.-Domestic and imported cigarette papers and tubes withdrawn tax-free 

and tax-paid, fiscal years 1947 and 1948 

Cigarette papers 

Fiscal year Tax-free packages, books, or sets Tax-paid packages, books, or 

sets 

Domestic Imported Domestic Imported 

.. 

1948 530, 674, 429 69, 834, 734 80,224 1997 581, 839,684 600;000 39, 556, 660 228,500 

Number Number Number Number ". 

Fiscal year 

Cigarette tubes 

Tax free Tax-paid 

1948 3,698, 8821,650 1947 8.489,900

500 

9,

, 

 417, 900 800 
■ 

■ 

;; 

to 

k g 

REPORT OF COMMISSIONER OF I

771 farmers,ea 

co 

of 

E§ 

0 

tR 

`A: I 

55 mg 

55 z 

a 

I Xra 

148 REPORT OF CONINHSSIONER OF INTERNAL REVENUE 

leg 

-413 

gs ■ 

A 

P. 

eR 

§E 

5E1 

,4• 

sg 

55 1 

C) 
. 

150 REPORT OF COMMISSIONER OF INTERNAL REVENUE Leaf tobaccoreceived from farmers by I16101 

MUER 

g2g7reit r?'.. .v. 

co4E Irg 

2, 316, 895, 322 2, 024, 892, 428 

=3zg 

20. °P, E. a 

in 

g 

510133 

224 '195 

i. 0 g 

§gg 0 sl 

1 

p,c: 

<9 

177, 226 

1 22, 753 

Dealers in 

leaf tobacco 

Pounds 

137, 959, 685 176, 329, 955 

62, 283 207, 665, 084 3, 082, 325 39.624. 867 

899'MS'WO'6 

II8L'981'912T 

291, 930,148 

Leaf tobaccoexported by dealers 

19101 

.0t 

05 

'LI 4,6 

k 

I 

er 

g 

R 

173, 5 

382 

498,088, 208 661, 458, 761 

slillOIS 

1 

4 

4. k 

g 

12,938,967 20, 933, 91 5 

Scraps 

3, '' 

tit '0861 

COO'99L iL41I3 

pommels 

1 

4 

k 

k 

6 

! 

43, 632, 327 51, 086, 158 

TESTgt 

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„og V CI'S 

OHS 

0.. 

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43 

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R 44 

al 

811 '898189 116 '094 'Ott 181' 141 

me 'tot 'WE 

Dealers In leaf tobacco 

gi., - y5R-Ec 

681'191 

1 

i 

- 0 LOAcl" 

z 

886 4991 

 '1 

SZE 

/ 

gi 

0 

...c.... g oy ”.; .. 

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11

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81 

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881'4 

196 '3 

I e7 

181 

District 

South Carolina 

Tennessee 

First Texas Virginia West Virginia Wisconsin 

Total, 1947 Total, 1946 

Incorcorc 

Decrease 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 151 

TABLE 2,.-Quasi tobacco manufacturers classified: Number of factories operated 

and tobacco material handled, calendar year 1947 

Class 

Number 

of fac- On hand Jan. 1, 1947 

tories in 

business 

Jan. 1, 

1947 

Tinstemmed Stemmed Scraps In process Stems Siftings 

3 

4 

5 

7 

9 

Total 

a 

4 

5 

6 

7 

8 

9 

Total 

1 a 

4 

5 

7 

8 

9 

Total 

1 

4 

7 

Total 

Loss 

Gain 

9 

46 

24 

40 

2 

14 

19 

4 

19 

Pounds 

2 

2, 769 

2, 451, 391 

331,123 

561 

28, 687 

Pounds 

15,000 

258, 341 

127 

243,922 

Pounds 

266,197 

268, 239 

357,367 

1, 438, 848 

1,655 

513, 700 

1,382,888 

152 

Pounds 

5, 646, MS 

1, 220 

611, 400 

2,795, 441 

2,360 

Pounds 

360,442 

8, 675 

3, 784, 616 

4, 472 

746 

Pounds 

63, 733 

2, 569 

5,900,422 

2, 267 

177 2, 834, 534 517,390 4,228,946 9,087,189 4,158,951 5,968,981 

Opened Received 

14 

7 

0 

1 

3 

0 

0 

1 

0 

24, 282, 773 

1, 963,189 

1,168,399 

8,160 

537,316 

8,811 

404 

138,385 

47,184 

1,371, 769 

63,693 

204, 622 

160 

10,149,444 

4,643,603 

5,427,794 

715,345 

1, 786, 533 

3, 733, 892 

103,131 

3,049,437 

23,586 

2,098,873 

7, 030 

4,974,969 

199,319, 616 

72,038 

4,543 

1,079,829 

131,388 

23,403, 120 

41,466 

60 

26 27, 457,122 1, 826, 703 26, 659,742 4178,906 206,460, 995 23, 576,024 

Closed Removed 

0 

13 

6 

1 

0 

0 

1 

2, 277 

181,144 

3, 656 

1,090,173 

1, 066,008 

(P 

(5) 

2 

209 

324 

5,319 

3,293 

1,309,130 

130,446 

154,447 

19, 179, 754 

125,785 

1, 494, 927 

2,216, 990 

4,861,123 

664, 857 

1, 705, 331 3,511, 971 

15,059, 072 

250,161 

74,739 

11,652 

1,988, 690 

8, 630 

332,167 

482,103 

1, 677, 946 

97,982,252 

62,381 

500 

252, 850 

102,481 

445,014 

36,812,943 

40,441 

60 

26 2, 343, 200 1,613,184 33, 649, 688 17, 393, 844 200, 537,338 37,643, 789 

In business Jan. 

1, 1948 

On hand Jan. 1, 1948 

47 

41 

14 

22 

19 

3 

20 

2 

2,279,774 

60,106 

443,413 

37,316 

20 

10,016 

34, 268 

1Z 276 

318,493 

277 

236,971 

2,668,084 

1,934 

390,061 

1,911,473 

62 

394,674 

307, 888 

640,366 

4, 847, 503 

107,118 

738,338 

Z 906, 634 

760 

319,158 

9, 762 

3,023, 483 

14, 177 

4,739 

150,411 

541 

6,964,296 

3,391 

177 2,820,644 601, 285 6,114, 232 8,599,363 8,371,317 7,118, 651 

25,127, 752 • 138,624 

4976, 232 11, 727, 102 

6,701,291 

16, 227,436 

Description of classification: Class 1, dealers in imported scrap tobacco; class 2, dealers in domestic scrap 

tobacco; class 3, dealers in imported and domestic scrap tobacco; class 4, producers of scrap filler tobacco; 

claes 5, reclaiming scraps from toms; class 6, manufacturers of fertilizer, Insecticide, nicotine, etc.; class 7, 

storage, scraps, eta.; class 8, growers of, and dealers in perique tobacco; class 9, miscellaneous. 

Grown. 

Transferred to registries. 

4 used In production of nicotine, extract, and fertilizer. 

'Exported. 

811598-49--2 
REPORT OF COMMISSIONER OF 

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South Dakota Tennessee First Texas Second Texas 

Stateof Texas 

Utah Vermont Virginia Washington WestVirginia Wisconsin Wyoming 

Total 

1 combineAlaska with 16,6.1, 166.66 1 

TABLE 29.-Production and withdrawals of colored oleomargarine, year ended June 

80, 1948, by collection districts 

District 

On hand 

July 1, 

1947 

Produced Withdrawn 

tax-aid p 

Withdrawn for 

apart 

Withdrawn 

free of tax 

for use of 

United 

States 

Lost or 

destroyed 

On hand T„, 

"--". "‘" 1948 

Pounds Pounds Pounds Pounds Pounds Pounds Pounds 

Alabama 942 2,407,694 2,354,880 2,000 51,706 

First California 113,064 110,088 2,976 

Georgia 26,106 3,104,469 2,934, 317 6,600 21,096 4,034 164,618 

First Illinois 267,373 25,289,763 20,125,724 4,546,919 458,007 879 427,607 

Indiana 2,358,332 1, 529 , OK 703,135 6,424 119, 136 

s 24,688 4, 110,499 3, 648,376 136,032 254,882 535 95,362 

Maryland 7,477 3,207,890 897,188 1,889,405 574,524 74,250 

First Missouri 1,824 884,609 817,296 55,298 13,836 

Sixth Missouri 13,093 1,599,948 1.569,788 22,690 20,563 

Nebraska 15,488 3,863,100 137,580 3,892,378 48,612 

Fifth New Jersey 27,153 2,345, 939 128,402 777,102 1,308, 115 3,049 155,924 

First Ohio 29,000 7,248,048 320 6,086,058 1,054,986 135,684 

Tenth Ohio 1,600 2,222,879 537,432 1,618,757 70,290 

South Carolina 8,517,800 6,167, 190 332,250 960 17,400 

First Texas 19,240 11,034 501 7,705 

Second Texas 73,943 9,949,788 9,944,282 27.888 51,561 

Total 488,757 75,242, 507 50,713,583 10,766, 635 3,784,888 8,908 1, 457, 229 

TABLE 30.-Production and withdrawals of uncolored oleomargarine, year ended 

June 80, 1948, by collection districts 

District 

On hand 

July I, 

1947 

Produced Withdrawn 448.9818 

Withdrawn for 

export 

Withdrawn 

free of tax 

for use of 

United 

States 

Lost or 

destroyed ed BStr 02 

On hand 

June 30, 1948 

Alabama 

First California 

Sixth California 

Georgia 

First Illinois 

Indiana 

Kansas 

Maryland 

Michigan 

First Missouri 

Sixth Missouri 

Nebraska 

Filth New Jersey--.. 

First Ohio 

Tenth Ohio 

Eleventh Ohio 

South Carolina 

Tennessee 

First Texas 

Second Texas 

Total 

Pounds 

2, 298 

122,588 

518, 288 

62, 735 

2, 055, 355 

6, 988 

192 676 

61, 410 

I, 106, 100 

13,988 

131. 716 

17, 568 

309.769 

609, 701 

89,844 

402 228 

164 702 

Pounds 

57, 569 

82 837,584 

54 215, 451 

31, 411,908 

202, 571, 087 

84, 067,890 

64 050,842 

21, 112,746 

30, 593,897 

14,703,864 

3, 200,071 

5, 491, 016 

73.966, ass 

50, 596, 463 

18,282 926 

24312488 

3,317,826 

8.899, 330 

8,113 

55, 675,134 

Pounds 

82,570,200 

202, 202, 955 

62.144 164 

21,043, 128 

39,912 

55,902, 571 

31, 359,816 

63 901, 462 

30,676, 765 

14,873, 210 

3, 314,456 

5, 390, 586 

73, 764, 760 

50. 121.488 

17,984,916 

26,194,318 

3,296,810 

4 222, 410 

6.990 

55, 653,626 

Pounds 

. 

Pounds 

7, 980 

1, 606 

9,100 

17, 640 

792 

Pounds 

24 

4, 813 

105,309 

284 

60, 784 

1,088 

144 

Pounds 

19, 955 

389,928 

831,168 

109,712 

2, 310,198 

1, 921, 614 

350,772 

113, 388 

1, 023, 232 

49,440 

16, 539 

118,048 

448, 712 

1, 084,676 

307,854 

519.310 

21,216 

464 920 

979 

184 22 

5, 867, 032 815,090,586 810464, 083 37,118 172 446 10, 284, 871 
162 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 31.-Production and withdrawals of oleomargarine (colored and uncolored), 

year ended June 30, 1948, by months 

TABLE 32.-Summary of production and withdrawals of oleomargarine (colored and 

uncolored), years ended June 30, 1939 to 1948 

Year 

Colored Uncolored 

Produced 

Withdrawn 

tax-paid 

Withdrawn for 

export 

Withdrawn 

tax-free 

for use of 

United 

States 

Produced 

Withdrawn 

tax-paid 

Withdrawn 

for 

export 

Withdrawn 

tax-free 

for use of 

United 

States 

1039 

1940 

1941 _ _ _ 

1942_ _ 

1943 

1944 

1945 

1948 

1947 

1998 

Total 

Pounds 

1, 380, 891 

1,859, 731 

4, 989, 410 

14 827,836 

116, 969, 840 

135,002,918

72 686,114 

60. 410,333 

85,959, 75 

75, 242,507 

Pounds 

354, 991 

302,149 

426,8e8 

660,864 

2, 103,689 

10, 397, 872 

21,242,752 

17, 918, 335 

21, 1381 

50, 713,

24 

 532 

Pounds 

155, 748 

649,489 

1,869,879 

2,938,898 

1, 558,097 

823, 378 

2023, 418 

8, 221, 755 

080, 008 

19.766,635 

Pounds 

867, 925 

896.387 

2,075, 588 

10,954, 725 

110.201, 641 

125, 902, 258 

48,939, 797 

41, 895, 774 

858 

3, 789,868 

Pounds 

331, 591.928 

301, 857, 570 

339,446. 528 

353, 970.883 

431, 498, 452 

474 022, 820 

540,313,364 

484,792,191 

578, 446, 014 

815,090,588 

Pounds 

331, 701, 894 

301, 599, 496 

340, 550,313 

353,848. 493 

429, 488, 704 

473, 441, 857 

533, 793, 698 

481,492, 985 

571, 082,948 

810,464,083 

Pounds 

300 

1,320 

10.020 

7.174 469 

3, 285,362 

572, 970 

1,830 

Pounds 

3,000 

7,808 

88, 914 

114,304 

1,645, 190 

699,930 

547, 200 

37,118 

554, 829,332 125, 253, % 40,085,098 381, 878,819 4, 649, 035,336 4,627, 194, 421 11, 096,266 3,141,484 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 163 

TABLE 33.-Materials unco uad i 

 re

n the manufactur 

d Ju

e of0, oleomargarine (colored and 

lod), ne 3 1948 

Pounds 

Butter flavor 8,183 Oleo oil 9,129,711 

Color 

Citric acid 67 0100 stearine 3,442,217 

55,168 Peanut oiL 14, 701, 900 

Corn oil 

Coconut oil 13,223,198 Oleo stock 574,221 

4'It 40:0 S

alt 

(benzoate of) 

 27,386,9% 

Soda Cottonseed flakes 654,117 

Cottonseed oil 433,068, 854 Sodium sulpho acetate 

Cottonseed stearine 119 Soya bean oil 246,841,298 

1480 Derivative of glycerine 1,443,307 Soya bean stearine 2 

Le Dialltuil 

10,466 Soya flakes 

1,189,430 Vitamin concentrate 1403,;891 1 

Milk 150,318,002 

Monostearine 898,913 Total 

Neutral lard 3,580,222 

TABLE 34.-Production and withdrawals of renovated butter, year ended J ne 30, u

]948 by collection districts 

District 

On hand 

Jul 1, 

194

y

7 

Produced 

Withdrawn 

tax-paid 

Lost or destroyed 

On hand 

June 

1 

30, 

948 

Alabama 

Georgia 

Total 

Pounds 

26,948 

5,982 

Pounds 

854,956 

391,569 

Pounds 

868,159 

396,539 

Pounds Pounds 

25,745 

1,017 

32,930 1,248,625 1,252,693 20,762 

TABLE 35.-Summary of production and tax-paid withdrawals of renova ed butter, 

years ended Jane 30 1939 to 1948 

Year Produced Withdrawn 

tax-paid Year Produced Withdrawn 

tax-paid 

1939 

1940 

1941 

1942 

1943 

Pounds 

2,906, 117 

2,706,852 

2, 783, 509 

3,480, 555 

3,442,368 

Pounds 

2,925, 273 

Z 735,433 

2,784 345 

3,464 

3,439,385 

1944 

1945 

1946 

1997 

1948 2

709 

Pounds 

3,144,299 

3,173,629 

1,751, 116 

1,017,115 

1,46,525 

Pounds 

3, 121, 528 

3,169,298 

1, 737, 289 

1,068,777 

1,253,693 

TABLE 36.-Produc ion, importation, and withdrawals of p eying cards, by months, 

19 8 

Month Produced 

Returned 

to 

factories 

Withdrawn 

tax-paid 

Withdrawn 

for 

export 

Withdrawn 

free of 

tax for 

use of united 

States 

Lost 

or destroyed 

Imported 

On band July 1, 1947 15, 896,140 

1947 

I.. CI 

1-1 

July 3, 772, 959 124,437 2, 976, 156 8,208 73 

Augst 5, 103, 630 12,384 4,547,228 9,504 

September 

October 

5, 756, 856 

4 933,085 

233,6660 

312 

5,230,604 

7,454, 685 3,888 

4,176 

1 

November 7,131,354 19,923 4 061, 6 29 14 236 

December 6, 716, 338 178 5,638,676 7,200 

1948 

January 6,198,881 4,338 4, 716,642 6,336 

February A617,201 576 4,990, 110 3,168 

March 6, 508, 884 144,306 6,750,126 9,648 

April 

Ma 

June

y 

6,204,462 

5,312,430 

5, 181,766 

13,423 

19,638 

4,623.640 

3, 761,881 

4196,331 23, 816 

36,068 

10,368 

83 

Total 70, 435, 696 573,175 59,946,708 8,934,111 138,416 157 

On hand June 30, 1948 19,885, 569 

Pounds 

901,998,608 

Colored 

Withdrawn 

free of 

tax for 

use of 

United 

States 

Month 

Produced 

July 

August 

September 

October 

November 

December 

Pounds 

9,341,888 

4, 219,158 

5, 145, 915 

6,362, 908 

7,721,390 

6,652,878 

Pounds 

2,160,836 

1,979,860 

2,917,949 

3,909,870 

3,965,277 

3, 496,230 

Pounds 

1,946, 700 

2,273,011 

2,097,319 

1, 736,235 

3,520,215 

1,615, 598 

Pounds 

97 224 

105,

, 

 600 

60,080 

127,422 

738, 830 

1,109,851 

Pounds 

426 

48 

970 

1,533 

1947 

January 

February 

March 

Apr 

May 

June 

7,863,278 

6,653, 169 

8,020,032 

6,641,297 

7,245,554 

6,385,042 

5,035,877 

4,684,220 

5,640,245 

6,017, 811 

5,944,079 

4971, 279 

2,on 899 

1,635,

, 

 034 

730,474 

584, 754 

765,732 

899,669 

1,006,427 

93, 110 

72,506 

47,304 

62,180 

264, 289 

1948 

1,046 

287 

248 

2,453 

1,001 

1,480 

Total 75,242, 507 50,713,533 19, 768,635 3,784,868 8,998 

Uncolored 

1947 

July 

August 

September 

October 

November 

December 

1948 

January 

February 

March 

April 

May 

June 

Total 815,090, 586 810,469,083 37, 118 172, 446 

Withdrawn 

tax-paid 

Withdrawn 

for export 

Lost or 

estroyed 

44, 556,033 

45, 823,831 

62,300,979 

85,661,780 

74,104 796 

72,368,115 

80,082, 790 

73,770,024 

55,815,374 

89, 408,8401 

76, 718, 271 

69,984,342 

45, 403,325 

45,412, 221 

64,854,814 

79,269,489 

74,262, 592 

69,095,248 

82,880, 733 

70,382, 717 

68,673,002 

70,936,056 

74,869,962 

69,430,429 

432 

912 

384 

0,106 

3,432 

2,028 

5,616 

5,712 

8,224 

321 

4,675 

1,276 

3,915 

4,577 

4,004 

9, 437 

9, 965 

6,037 

25,115 

9,881 

7,281 

22,557 

52,202 

17,475 
164 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

ALCOHOL, DISTILLED SPIRITS, BEER, AND WINE 

I. PLANTS AND PERMITTEES. AND BASIC PERMITS UNDER THE FEDERAL ALCOHOL 

ADMINISTRATION ACT 

TABLE 37.-Plants and permittees qualified to engage in the production, distribution, 

or use of alcohol and alcoholic liquors as of June 30, 1948 

Kind 41establishment Number 

Fruit distilleries 133 Registered distilleries 150 

Internal revenue bonded warehouses 262 

Distillery denaturing bonded warehouses 2 

Tax-paid bottling houses 60 Rectifying plants 219 Industrial alcohol plants 59 

Industrial alcohol bonded warehouses 74 

Industrial alcohol denaturing plants 46 

Dealers in specially denatured alcohol and rum 37 

Users of specially denatured alcohol and rum 4, 267 

Reprocessors, rebottlers, etc., of specially denatured alcohol articles_ _ _ _ 2, 080 

Users of tax-free alcohol 7, 205 - Breweries 448 Bonded wineries 799 

Bonded wine storerooms 71 

Bonded field warehouses 37 

Vinegar factories using vaporizing process 11 

Importers 1,521 Wholesale liquor dealers 7,311 

Wholesale malt liquor dealers 13,247 Retail liquor dealers 293,819 

Retail malt liquor dealers 153,434 

Manufacturers of nonbeverage products (drawback) 1,249 Bottle manufacturers 70 Carriers 416 

TABLE 38.-Basic permits under the Federal Alcohol Administration Act fiscal 

year 1948 

Distillers 

Warehousing 

and 

bottling 

Rectiflare 

Wine 

P10- dueers 

and 

blenders 

Wine 

blenders 

Importers Wholesalers Total 

In effect July 1, 1947 973 

lag: 22 2§2- ^ 

836 69 1,671 14, 223 18,053 Issued 107 100 23 228 3,550 9,162 Terminated 141 113 16 333 2, 508 3,303 Revoked 

Annulled 1 1 

Voluntarily surrendered 

Automatically termi- 76 46 9 228 1,146 1,600 

nated 66 67 6 105 1,362 1,102 In effect June 30, 1948 439 823 77 1,566 15,265 18,912 Amended 42 81 18 173 1,792 2,172 Suspended 1 1 2 5 Reinstated after suspension_ 1 2 4 In suspension June 30, 1948._ 1 1 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 165 

- DEFINITIONS OF REPORTING UNITS 

The reporting units are proof gallons, wine gallons, tax gallons, barrels, half 

pints, and 100-grain gallons. 

The tax on distilled spirits is levied and collected at the prescribed legal rate 

on each proof gallon, or wine gallon when below proof, and a proportionate tax 

at a like rate on all fractional parts of such proof or wine gallon. (Sec. 2800, 

I. It. C.) In all sales of distilled spirits a proof gallon is held to be a gallon of 

proof spirits. Proof spirits are held to be that alcoholic liquor which contains 

one-half of its volume of alcohol of a specific gravity of seven thousand nine 

hundred and thirty-nine ten-thousandths (.7939) at 60 °F. (Sec. 2809, I. R. C.) 

Proof gallon: A standard proof gallon is a wine gallon of an alcoholic mixture 

containing 50 percent of ethyl alcohol by volume. In a wine gallon containing 

more or less than 50 percent of ethyl alcohol by volume, the number of proof 

gallons is proportionately greater or smaller than 1 proof gallon. (The proof of 

spirits is twice the percent of the content, by volume, of ethyl alcohol. Accordingly the standard proof gallon is 100 proof.) 

,.Standard United States gallon: A standard United States gallon contains 231 

cubic inches. 

Wine gallon: A wine gallon is a standard United States gallon. 

Tax gallon: A tax gallon for spirits of 100 proof or over is equivalent to the 

proof gallon. For spirits of less than 100 proof the tax gallon is equivalent to 

the wine gallon. 

Barrel: A barrel represents 31 wine gallons. 

Half pint: The half-pint reporting unit is the taxable unit for reporting sparkling wines and certain cordials and liqueurs. The tax is payable on each oneball pint or fraction thereof in each bottle or other container. 

100-grain gallon: A wine gallon of vinegar which contains 10 percent acetic 

acid by weight is equivalent to one 100-grain gallon. In a wine gallon of vinegar 

which contains more or less tban10 percent acetic acid by weight, the number 

of 100-grain gallons is proportionately greater or smaller than one. The 100- 

grain gallon is equivalent to the 10 percent gallon. 

H. ETHYL ALCOHOL 

[Relates to ethyl alcohol produced by industrial alcohol plants] 

TABLE 39.-Materials: I Used at industrial alcohol plants in production of undenatured ethyl alcohol, by kinds and by months, fiscal year 1948 

Month 

Grain and grant products 

Potatoes and 

potato 

products Corn Malt Wheat Sorghum 

grain Rye Total 

July 

her 

October 

November 

December 

January 

February 

March 

firll 

ay 

31.3311 

Total 

Pounds 

28328464 , 

11,738, 153 8,978,047 51,630,300 

2,358,665 

6, 535, 271 

2,121, 277 

22,204, 382 

26,004, 608 

15,669,818 

14,244,611 

10, 414, 274 

Pounds 

2,679,350 

3,453,399 

4,186, 183 

13, 201, 505 

1,981,907 

3,986,990 

257,320 

7N 100 

136,343 

4, 645, 714 

6,518,270 

1,999,791 

Pounds 

73,440 

30, 604 4,387,221 

16,381,923 

60,000 

75 

Pounds 

4,615, 825 

3,701, 400 

18, 781,804 

60, 698, 504 

2,931,680 

2,517,874 

1, 216, NS 

20,722, 612 

34,659, 529 

3, 208,958 4,484,844 

7,152,375 

Pounds 

3,788 

144,724 

12, 753 

3,870 

Pounds 

33, 695, 079 

18, 930, 644 

31,475,979 

141,924,985 

47, 572, 708 87, 182,407 20, 878, 565 

20, 771, 162 

21,557,584 

5,547,665 

9,782,245 

3,474,408 

Pounds 

215,800 

58, 499,948 

58,374,530 

14, 453,122 

5,933, 778 

12,642,873 

10,057, 587 

13, 501, 217 

94,803, 932 

1 193, 224,170 43, 775, 872 20, 933, 263 169, 691, 991 165.135 422, 793, 431 268,482,588 

1 For those plants in which e 

of material allocable to ethyl a 

hyl alcohol is a byproduct of the buty process, only the estimated amounts 

cohol have been Included 

Includes 54,352,303 pounds of corn oil residue and 29,700 pounds opressed cake derived from corn used 

IA production of products other than ethyl alcohol, 4,502 425 pounds or corn grits, and 5,096 pounds of cornstarch. 

'Includes 170,363 pounds of wheat bran and 61,617 pounds of whey flour. 

'Includes 2,427,119 pounds of potato slurry, 629,050 pounds of pate o pulp, 6,160 pounds of potato waste, 

aid 2,995 pounds of potato flour. 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 167 

TABLE 39.-Materials: Used at industrial alcohol plants in production of undenatured ethyl alcohol, by kinds and by months, fiscal year /948-Continued 

Month 

Cassava 

and 

CEISSONft 

products 

Molasses 

• 

Ethyl sulphate Sulphite 

liquors 

Products 

used in 

radish!- 

lotion 

Other materials 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

Pounds 

49, 237 

Gallons 

14,154,442 

18, 719,912 

 17, 362,166 

15,989,129 

19, 750, 201 

13,968,488 

8, 557,920 

7, 973,030 

10, 387, 271 

15, 832, 742 

19, 520, 448 

 13, 731,715 

Gallons 

9,299,047 

0,163,677 

9, 024, 816 

9, 684,904 

9,168, 917 

9, 693, 555 

6, 722,137 

8, 725, 673 

10,018, 243 

9, 443, 353 

9, 117, 666 

9,184, 606 

Gallons 

'1,985,200 

21,588,900 

20, 074, 730 

20. 037,050 

19, 510, 940 

19,426, 450 

21,428,700 

18, 244, 300 

20, 332, 400 

20, 164. 100 

21, 544, 500 

23, 047, 000 

Proof 

gallons 

1,465,462 

1, 639, 276 

2,227,682 

1, 499,874 

3, 785,155 

6, 781, 819 

3,987,601 

3, 721,891 

2,862, 664 

3,385,829 

1, 632, 680 

1, 987, 245 

Gallons 

3,113,136 

2, 768, 333 

1, 223, 744 

898, 446 

835,459 

808, 545 

827,836 

824,146 

1,010, 291 

1,292,085 

1,321,955 

I, 282, 949 

Pounds 

99, 225 

41,806 

86, 330 

474, 020 

74, 000 

68, 000 

50,400 

103,196 

414,499 

136,780 

380, 880 

185,150 

49, 237 175,947, 462 109,9,244,694 237, 364, 270 34,977,137 4 16,186, 925 o 2,112,285 

I Represents 5,655,967 gallons of whey, 4.909,349 gallons of pineapple juice, 1.9 2,769 gallons of cellulose 

Pulp and chemical mixtures, 1,070,830 gallons of crude alcohols mixtures, 853,339 gallons of wood sugar 

liquors, 816,114 gallons of apple pectin residue, 606,528 gallons of citrus waste concentrate, 295,868 gallons of 

corn sugar sirup, 51,702 gallons of maltose, 7,447 gallons of potato starch, 4,333 gallons of wheat sirup, and 

2,679 gallons of wine. 

4 Represents 1,101,590 pounds of whey, 387,495 pounds of sugar, 227,315 pounds of malt sirup, 186,560 

pounds of hydrol, 109,000 pounds of prunes, 99,225 pounds of sirup, and 1,100 pounds of starch. 

NOw.-In addition to the materials reported above, the following were used at industrial alcohol plants 

in the production of products other than ethyl alcohol: 201,635,471 pounds of corn, 38,204 pounds of cornstarch, 81,273 pounds of malt, 76,624 pounds of wheat, 11,483 pounds of wheat flour, 23,553,924 pounds of 

sorghum grain (a total of 225,394,979 pounds of grain and grain products), 355,369,453 pounds of potatoes, 

20,639,201 pounds of potato slurry, 27,445 pounds of potato flour, 16,100 pounds of whey, 19,768,298 gallons of 

molasses, 7,123,761 gallons of whey, and 59,734 gallons of crude acetone. 

TABLE 40.-Materials: I Used at industrial alcohol plants in production of andsnatured ethyl alcohol, by kinds and by States, fiscal year 1948 

State 

Grain and grain products 

Potatoes 

and potato 

Corn Malt Wheat pr nets 8°rghuinm 

 gra Rye Total 

Pounds Pounds Pounds Pounds Pounds Pounds Pounds 

California 174,840 65,175 239, 000 529, 015 

Hawaii 

Idaho 14,082 14, 082 635, 210 

Illinois 19, 723,068 7,746 1,617 61,935 19, 784, 366 

Indiana 470, 568 1, 064,000 9,105, 432 10,640,000 

Iowa 2, 540,903 610, 471 761, 753 20,655 3, 942, 782 6, 909,140 

Kansas 13, 025,850 6, 908, 060 60,000 57, 262 850 77, 254,760 

Louisiana 1, 738,451 270,800 2, 009, 251 

Maine 42,192, 823 

Maryland 536, 785 536, 786 

Massachusetts 

Michigan 

Missouri 

Nebraska 94, 478,898 9, 516, 008 170,188 104, 163, 194 

New Jersey 

New York 635350 1, 422, 682 75 2, 058,107 48, 479, 960 

Ohio 16, 938, 728 2,016, 240 18, 951, 968 

Pu

Pennsy

ertoRico 

lvania .. 42,962, 729 21, 874, 608 20,701, 283 97, 224, 021 144, 480 18Z 907,121 168,265,463 

Texas 

Virginia 

Washington 

West Virginia 

Wisconsin 

Total 1193, 224,170 43, 775 872 020, 933, 263 164, 694, 991 165135 422, 793, 431 4286,482, 588 

For footnotes, see p. 167. 

TABLE 40.-Materials: I Used at industrial alcohol plants in production of undenatured ethyl alcohol, by kinds and by S ates, fiscal year 1948-Continued 

State 

Cassava 

and 

cassava 

Products 

Molasses Ethyl 

sulphate 

Sulphite 

liquors 

Products 

used in 

redistillw 

lion 

Other materials 

Proof 

Pounds Gallons Gallons Gallons gallons Gallons Pounds 

California 9, 891, 480 a 609, 207 

Hawed 94, 909, 349 

Idaho 1 7,447 6138, 580 

Illinois 

Indiana 18,379,190 5, 011, 992 

Iowa 

nsas 

805, 047 

60,995 

9186, 560 

Louisiana 63,207,914 28,725,069 1,855,354 

Maine 78,122 10227,315 

Maryland 49,237 14, 209, 551 7,886, 786 o 387,495 

Massachusetts 7, 920, 887 5,628 

Michigan 043,232 

Missouri 210, 232 n 5, 893, 384 92984,110 

Nebraska SIZ 297 9499,225 

New Jersey 31, 306, 234 1,298,059 H 176,138 

New York 3, 455, 924 7,358 lo 8,140 II 109,000 

Ohio 

Oregon 

1,753,938 

" 853,339 

Pennsylvania 44, 270,106 9,927,173 11 49, 895 

Puerto Rico 1,475,085 

Texas 

Virginia 

19, 695, 100 

253,322 "1,912,769 

Washington 237, 364,270 

West Virginia 4Z 445,125 5, 950, 086 96895, 692 

Wisconsin 92831, 333 

Total 49, 237 175 947,462 109, 244, 594 237,384, 270 34, 977,137 16,186, 925 2,112, 285 

I See footnote 1, table 39. 

Includes 54,352,303 pounds of corn of residue and 29,700 pounds of pressed cake derived from corn used 

in production of products other than ethyl alcohol, 4,502,425 pounds of corn grits, and 5,096 pounds of 

cornstarch. 

Includes 170,363 pounds of wheat bran and 61,617 pounds of wheat flour. 

4 Includes 2,427,119 pounds of potato slurry, 629,050 pounds of potato pulp, 6,160 pounds of potato waste. 

and 2,495 pounds of potato flour. 

Represents 606,528 gallons of citrus waste concentrate and 2,679 gallons of wine. 

Pineapple Juice. 

Potato starch. 

Represents 137,480 pounds of whey and 1,100 pounds of starch. 

Malt sirup. 

11Sugar. 

a Whey. 

n Represents 4,781,402 gallons of whey, 816,114 gallons of apple pectin residue, and 295,888 gallons of corn 

sugar sirup. 

H Sirup. 

Is Crude alcohols mixtures. 

99 Represents 4,333 gallons of wheat sirup and 1,807 gallons of maltose. 

19Prunes. 

" Wood sugar liquors. 

Io Maltose. 

is Cellulose pulp and chemical mixtures. 

No-sr.-See note, table 39. 

811598-49-12 

166 REPORT OF COMMISSIONER OF INTERNAL REVENUE 
168 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 41.-Materials: Used at industrial alcohol plants in the production of 

undenatured ethyl alcohol, by kinds, and quantities of undenatured ethyl alcohol 

produced therefrom, fiscal year 1948 

Kind of material 

Quantity used Ethyl alcohol produced 

Amount Unit Proof gallons Percent 

 of total Molasses' 

Ethyl sulphate 

Grain and grain products 1 

Products used in redistillation_ 

Sulphite liquors 

Potatoes and potato products 1 

Cellulose pulp, chemical and crude alcohols 

mixtures: 

Crude alcohols mixtures 

Cellulose pulp and chemical mixtures 

Citrus waste concentrate 

Pineapple juice 

Whey 

Apple pectin residue . 

Corn sugar sirup 

Sugar 

Wood sugar liquors 

Rydrol 

Cassava and cassava products 

Wine 

Other mixtures: 

Potatoes and potato products 

Molasses 

Grain and grain products 

Malt sirup 

Prunes 

Sirup 

Maltose 

Potato starch 

Wheat sirup 

Starch 

Total 

174,363,824 

109,244,694 

421,464, 538 

34,977,131 

237,364,270 

218,002,638 

1,070,830 

1,912,769 

606,628 

9, 909, 399 

f 5,655,967 

II 1,101,690 

816,114 

295,868 

387,495 

853,339 

186, 560 

49.237 

2,679 

48,479, 950 

1,583,638 

1,323,893 

227,315 

109,000 

99,225 

51.702 

7,447 

4,333 

1,100 

Gallons 

Gallons 

Pounds 

Proof gallons_ 

Gallons ___ . 

Pounds 

Gallons 

Gallons 

Gallons 

Gallons 

Gallons 

Pounds 

Gallons 

Gallons 

Pounds 

Gallons 

Pounds 

Pounds 

Gallons 

Pounds 

Gallons 

Pounds 

Pounds 

Pounds 

Pounds 

Gallons 

Gallons 

Gallons 

Pounds 

142,329,423 

140,228,078 

34,657,i 91 

34,516,122 

5,187, 690 

2 4,864,764 

1, 943, 912 

407,184 

361,080 

283,108 

89,660 

55,281 

48,437 

47,627 

13, 316 

3,462 

502 

2,223,918 

38.75 

38.18 

9.44 

9.40 

1.41 

1.32 

.53 

.11 

.10 

. 08 

.03 

.02 

.01 

.01 

(8) 

(3) 

(8) 

.61 

4 367, 259,285 101 00 

1 Additional amountsused in combination with other materials included tinder "other mixture ." 

2 Produced from mashesoonpisting principally of potatoes, but Including small quantities of grains and 

other material. 

3 Less than 0.01 percent. 

Represents gross production. Net production-that is, the gross production minus products used in 

redistillation-was 332,282,148 proof gallons. 

TABLE 42.-Summary: Production, withdrawals, and stocks of undenatured ethyl 

alcohol,' by months, fiscal year 1948 

[Proof gallons] 

Month Production 

Withdrawals 

Tax-paid 

Tax free 

For denaturation 

For use of the 

United States 

Jul 

August 

September 

October 

November 

December 

January 

February 

March Arn 

May 

June 

Total 

28,832,989 

29, 121, 298 

24 788, 210 

38,938,587 

28, 456, 521 

28, 629,875 

17, 395, 751 

20, 950,838 

29, 254 789 

27, 388, 547 

29, 851, 993 

27, 667,845 

2, 767, 507 

2,696,062 

3,201,320 

4, 279,558 

4,630,000 

4, 090,147 

2, MO 500 

2, 678,. 223 

3, 237,384 

2 826, 770 

2,837, 819 

2, 933,127 

26,en, 548 

27, 740,850 

30, 345,180 

35, 306, 919 

30,112, 006 

21, 787, 583 

16, 677,147 

16,879,359 

21, 048,307 

23, 811, 746 

31, 806, 734 

22, 061,789 

19, 812 

947 

99, 663 

23, 719 

19, 930 

62, 606 

17,855 

-93, 433 

8,321 

91,603 

87, 327 

16,297 

332, 232,148 34 758,397 $ 301, 101, 168 244,447 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 169 

TABLE 42.-Summary: Production, withdrawals, and stocks of undenatured ethyl 

alcohol, by months, fiscal year 1948-Continued 

Withdrawals-Continued 

Tax-free-Continued 

Month For hospilaf, scien- Grand 

Stocks end 

of month 

tide, and 

educational 

use 

Other Total total 

July 7, 698 26, 884,789 

Kig600105 ggiggsfauldggAW 

August 19, 506 27, 962,208 

September 17, 962 30, 635,465 

October 750, 066 38,301, 783 

November 8, 916 30,333,033 

December 

a 

11, 520 25, 082, 048 

January 8,579 16, 902, 324 

February 5,891 14 983,103 

March 14,749 21,316, 141 

April 8,425 24,121, 914 

Ju 

May 

ne 

20, 887 

5,363 

25, 115. 827 

23,184,964 

Total 2,565,242 2 874, 532 304,825,389 393, 582,788 38,273.358 

1 Represents production at industrial alcohol plants, withdrawals rom Industrialalcohol plants and Industrial alcohol bonded warehouses, and stocks at industrial alcohol bonded warehouses and denaturing plants. 

Withdrawals and stocks include imported alcohol mingled with domestic alcohol. For withdrawals of 

Imported alcohol see table 45. 

Represents an excess of returns over withdrawals. 

$ In addition to the domestic ethyl alcohol shown, 1,684,056 proof gallons of nun (table 84) were used for 

denaturation at distillery denaturing bonded warehouses and 37,229,675 proof gallons of imported ethyl 

alcohol (table 45) were withdrawn for denaturation. 

Represents 760,619 proof gallons withdrawn for export; 2,565 proof gallons for transfer to customs manufacturing bonded warehouses; and 55,987 proof gallons for beverage purposes, 54,719 proof gallons for medicinal use, and 1,142 proof gallons for industrial use in Puerto Rico. 

TABLE 43.-Summary: Productiort, withdrawals, losses, and stocks on hand June 80, 

of undenatured ethyl alcohol and premises operated, by States, fiscal year 1948 

[Proof gallons] 

State Production 

Withdrawals 

Tax-paid 

Tax-free 

For denaturation For use of the 

United States 

For hospital, 

scientific, 

and educational use 

Other 

California 7, 574,234 768,983 8, 832,037 27, 913 201, 092 

Colorado 2,259 347 

Hawaii 361,080 475 172,255 48 

Idaho 6,574 6,574 

Illinois 1, 241,364 3, 308,420 15, 059,161 4 802 296,103 

Indiana 25, 269,854 6, 566,598 31,115, 565 25, 881 90, 294 

Iowa 443, 448 1,121, 318 1,349,894 2 -127, 607 

Kansas 4974 484 

Ke‘ntucky 

4 902. 84 7 

2,342,679 112 7, 218 

Louisiana 89, 787, 973 787, 456 69,911,384 $ -19, 454 274,425 1,344 

Maine 660, 028 5, 697 549,587 

Maryland 12,007, 032 1,088,919 9, 024,471 57,633 274 295 

Massachusetts 6, 465, 965 364 919 6, 490,181 10,107 207,433 

Michigan 166,131 19 118, 475 

Missouri 549, 714 127, 024 549, 714 875 118,863 

Nebraska 8,962, 157 1,982, 491 624,582 1,822 

New Jersey 25,905, 314 1,125, 081 32, 030,055 2,916 530, 516 17,196 

New York 3,805, 484 80, 951 4, 304, 870 49,145 

Ohio 1, 663,189 4 088,480 926 189,504 

On 47627 

Pe

rego

nnsylvania 51, 516,

, 

 050 6, 285,994 32,616, 220 297,912 147,2.57 744,644 

Puerto Rico 1, 081, 104 I, 240, 873 1,572 111,348 

South Dakota 130,110 

Texas 25, 816,719 28, 321,048 

Virginia 1, 329,911 1,683,232 

Washington 5,187, 590 3, 241 310 13,312 

West Virginia 55,603, 667 452 57,331,301 3,409 

Wisconsin 29, 586 9,972 192,585 102 9,109 

Total 332, 282,148 38, 758,397 2 301,101,168 284,447 2,565, 242 ' 874 532 

For footnotes, see p. 169. For footnotes, see p.170. 
170 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 43.-Summary: Production, withdrawals, losses, and stocks on hand June 30, 

of undenatured ethyl alcohol,' and premises operated, by States, fiscal yea? 1948- Continued 

State 

Withdrawals-Continued 

Losses in 

industrial 

alcohol 

bonded 

warehouses 

Stocks 

June 30 

Number of premises 

Operated I 

Tax-free-- 

Continued 

Grand total Industrial 

alcohol 

plants 

ndustrial 

alcohol 

bonded 

warehouses Total 

California 

Colorado 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Missouri 

Nebraska 

New Jersey 

New York 

Ohio 

Oregon 

Pennsylvania 

Puerto Rico 

Sou 

rents 

Virginia 

Washington 

West Virginia 

Wisconsin 

Total 

8, 861,042 

347 

172, 303 

6, 674 

15,362,071 

31, 231, 740 

1, 217, 287 

7,330 

70, 167, 682 

649,587 

9,358,199 

6, 707, 720 

118,494 

669,452 

626,404 

32, 580,683 

4, 354,015 

190,430 

33, 806,033 

1,353, 793 

28,321, 648 

1, 583, 232 

13,622 

57, 334, 705 

230,796 

9, 628,025 

2, 606 

172, 778 

18, 670, 491 

37, 798, 338 

2, 338, 605 

6, 402, 847 

2, 349,909 

70, 955, 138 

555,284 

10, 447,318 

7, 074, 639 

284,625 

796, 476 

2, 608, 895 

33,705,764 

4,434,166 

6, 276, 910 

40,092,027 

1, 353, 793 

130, 110 

28,321, 648 

16, 863 

57, 335,157 

240,768 

6, 574 

1, 583, 232 

25, 628 

15 

1, 765 

47, 773 

196, 286 

9, 954 

3,134 

3, 996 

62, 548 

2,819 

14, 257 

17, 8.51 

20 

14 

19, 465 

68, 043 

13,459 

10,357 

213, 321 

17, 233 

3, 053 

5,857 

152,989 

6, 500 

1,445 

721, 505 

2, 349 

340, 912 

1, 747, 416 

10, 591, 566 

455,328 

470,176 

520,158 

3, 438, 624 

202,968 

1, 630,092 

458, 451 

22,207 

20, 445 

127, 105 

3,946,404 

225, 496 

210,970 

11,351,789 

651, 616 

33 , 625 

104, 335 

999,821 

304,825, 389 343, 583, 786 2897, 782 38, 273, 358 47 76 

Represents production at industrial alcohol plants, wi hdrawals from industrial alcohol plants and industrial alcohol bonded warehouses, and stocks at industrial alcohol bonded warehouses and denaturing plants. 

Withdrawals and stocks include Imported alcohol mingled with domestic alcohol. For withdrawals of imported alcohol see table 46. 

2 See footnote 2, table 42. 

In addition to the domestic ethyl alcohol shown, 1,584,066 proof gallons of rum (table 85) were used for denaturation at distillery denaturing bonded warehouses and 87,229,675 proof gallons of imported ethyl 

alcohol (table 46) were withdrawn for denaturation. 

4 see footnote 4, table 42. 

Represents number operated during any part of the year. 

°In addition, losses in denaturing plants amounted to 84,021 proof gallons. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 171 

TABLE 44.-Summary: Production, withdrawals, losses, and stocks on hand June 

80, of undenatured ethyl alcohol, and premises operated, fiscal years 1934 to 1948, 

inclusive 

[Proof gallons] 

Fiscal year ended June 30- Production 

Withdrawals 

Tax-paid 

Tax-free 

For densturatMn I 

For use of 

the United 

States 

Other 2 

1904 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1914 

1945 

1946 

1947 

1818 

165,103,582 

180,645,920 

196,126, 236 

223,181,228 

201, 033,858 

201,017,546 

243,727,756 

298,845.417 

3 424,804,091 

+447,786,568 

4 636,575,216 

4 683,431,644 

329, 386,962 

248, 798, 639 

332,282,148 

16 154, 614 

16 990,972 

24 052, 532 

32 289,650 

28 976,609 

22,160,969 

24 344,306 

27 866,523 

24 932,340 

5 675,341 

6 178,698 

27 836,574 

47 263,159 

47 144,066 

38, 758.397 

137,416,766 

163, 009, 786 

172, 478,748 

179, 324,373 

164,263, 210 

175, 644,691 

223,321, 704 

274,887,261 

374,760, 259 

408,303,779 

973, 439,556 

97 ,446,910 

393,458,500 

338, 029,989 

30 ,101,168 

793,803 

852,615 

993,734 

1,041,828 

950,760 

1,067, 712 

'1,224,504 

3,698,008 

43,319,325 

103, 124, 789 

122,397,846 

111, 210,119 

12,751,367 

2,939, G138 

284,447 

1,787, 340 

2, 242, 386 

2,413, 786 

2,564,972 

2, 687, 989 

2,878, 176 

2,930,214 

3,055,303 

3,063,962 

2, 119,088 

2,340,431 

2,205,138 

2,620,142 

2, 611,377 

3,439,774 

Fiscal year ended June 30- 

Withdrawals-Continued 

Losses in 

industrial 

alcohol 

bonded 

warehouses 4 

Stocks, 

June 30 2 

Number of 

premises operated 

Tax-freeContinued 

Grand total 

Industrial 

alcohol 

plants 

Industrial 

alcohol 

bonded 

warehouses Total 

igH112M121k1 

139, 997,908 

166,104,787 

175,886,268 

182, 931,173 

167, 901,959 

179, 580,529 

227,476, 422 

281, 638,572 

421, 143,546 

513,547,656 

1 ,098,177,833 

1 ,084,862,167 

408,830,009 

343, 581, 274 

304,825,889 

156,152,522 

183,095,759 

199,938,800 

215,220,823 

196,878,568 

201, 731,498 

251,820,728 

309, 505,095 

446,075,886 

519, 222, 997 

, 104, 356, 531 

, 112, 698, 741 

456,093, 168 

390,725,340 

343,583,786 

490,854 

491,226 

438,851 

528,194 

624,879 

496,086 

496,294 

697,140 

824,254 

2,007,404 

1,688,524 

1,378,624 

1,133,305 

1,046, 482 

897,782 

27,970,640 

25,252,756 

29, 464, 541 

32,046, 632 

30, 893, a.51 

21, 798, 554 

10,392,352 

29,014, 265 

212,923, 256 

127, 919, 567 

143,639,094 

110, 538, 987 

27,016,234 

38,273,358 21,300,340 

LTAM8St-,%*8 Sg4nt; 

RATP-13 220S=S8gg 

I Represents withdrawaP for denaturation 934 through 1941 and 1948 For 1942 through 1947 represents 

products used for denaturation, that is, domestic ethyl alcohol, imported ethyl alcohol, and pirits produced by registered distilleries (redesignated upon receipt at denaturing plants as alcohol). During such 

years denaturing plants were permitted to store ethyl alcohol for purposes other than for denaturation. 

Accordingly, the quantity of ethyl alcohol used for denaturation is reported for such years in lieu of withdrawals for denaturation. 

Represents withdrawals for hospital, scientific, and educational use, for export, and in Puerto Rico 

for medicinal, beverage, and industrial use. Beginning with 1947, Includes transfers to customs manufacturing bonded warehouses. 

Represents gross production. Netproduction for such years-that is, the gross production minus 

products used in redistillation-was 419,566,596 proof gallons for 1942, 364,698,976 proof gallons for 1943, 

590,929,045 proof gallons for 1944, and 650,089,874 proof gallons for 1945. 

4Exclusive of losses in denaturing plants. 

_ Represents stocks in industrial alcohol bonded warehouses and for 1942 through 1948 includes stocks at 

denaturing plants. 
dedwarehouse;of imported undenatured ethyl 

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REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER 

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• Total 

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174 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 175 

IV. DENATURED ALCOHOL 

[Relates to denatured alcohol produced by denaturing plants] 

TABLE 48.-Production: Ethyl alcohol used for denaturation and completely and 

specially denatured alcohol produced, by months, fiscal year 1948 

Month 

Production 

Ethyl aleoho 

used for denaturation 1 Completely 

denatured 

alcohol 

Specially 

denatured 

alcohol 

Total 

Proof gallons Wine gallons Wine gallons Wine gallons 

26,888,560 3, 216, 291 11, 388, 959 14, 605, 200 

30, 298,918 9, 595, 699 11, 872,503 16,468, 202 

34,041, 211 8, 448, 611 12,159,939 18,608, 550 

39, 484, 955 7, 516,897 14, 078, 979 21, 594, 876 

39,120, 665 6,805,558 12,818, 014 18,623, 572 

32, 612, 208 3,985, 366 14, 214,934 17, 700, 300 

23, 307,095 600,879 11, 975,588 12,576, 467 

20, 491, 905 351, 126 10, 700,049 11,051,175 

24,194, 235 292, 787 12, 723, 672 13, 016, 459 

24, 748, 023 367, 882 12,943,341 13,311223 

25,563, 884 790, 339 12, 963, 285 

, 

13, 753,624 

23,952,956 1, 917, 404 11, 555, 274 12,972,678 

339,651, 745 34, 887, 789 149,394,037 184,281,826 

1 Represents domestic ethyl alcohol, imported ethyl alcohol, and spirits produced by registered distilleries 

(redesignated upon receipt at denaturing plants as alcohol). 

TABLE 49.-Withdrawals: Completely denatured alcohol, by formulas and by months, 

fiscal year 1948 

[Wine gallons] 

Formula 1 

Total 

13 

3,177, 134 4,713 8,392 3, 185, 239 

4, 125,608 997,767 30,063 4, 503, 436 

5,367,868 1,007,676 118,917 8,993,961 

6,276,887 1,132,769 126,455 7,536,111 

4,124,192 1,65% 538 84,417 5,881, 145 

2,651,635 855,195 26,183 3,531,993 

409,178 117,996 18,807 545,979 

197,999 147,654 9,271 349,924 

109,047 158,201 7,389 269,1137 

221,433 133,999 1,556 356,983 

589,115 143,847 2, 705 735,667 

584,035 811,688 $859 1, 378, 582 

27,809, 129 6, 514,036 425,494 34,748,869 

I Information relative to the composition of these formulas will be found In he Appppeenndix to Regulations 

No. 3, "Formulae for Completely and Specially Denatured Alcohol" (revised 1942), Department, 

Bureau of Internal Revenue. 

August 

September 

October 

November 

December 

January 

February 

March 

ay 

June 

Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

June 

Total 

Month 

12 14 
176 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 50.-Withdrawals: Specially denatured alcohol, by formulas, fiscal year 1948 

[Wine gallons] 

Formula i Amount Formula I Amount Formula I Amount 

23, 398,352 2,312,626 

mo i=1 •4m u la -4 giikeli k kA

O = 

4

, 

33,511 

5 13,169 418, 003 22, 751, 666 29,462 26, 525 3, 740, 108 29,018 13,060 70 2, 966 1, 353 738.110 62,696 25 42,156 6 118,579 471,462 586 1, 086, 484 516,993 77, 915, 960 2,301 1,080,368 1,963, 735 3 2%, 644 1, 589, 634 261 463 50,784 1, 656,6% 25,954 7,926 5, 563 378 991 6, 690 9,361 516, 616 5,824,101 1, 456 5 

100 

13,139 

624,520 16,201 

869 1,764 2 150, 359,372 

rmormarron relative to the c moos, ion and authorized uses of hese formulas will be found in the 

Appendix to Regulations No. 3, "Formulae for Completely and Spec ally Denatured Alcohol" (revised 1942), Treasury Department, Bu eau of Internal Revenue. 

3 Includes 294,892 wine gallons withdrawn for use of the United States. 

TABLE 51.-Withdrawals: Specially denatured alcohol by leading' formulas and 

by months, fiscal year 1948 

[Wine gal ons 

Formula July August September October November December 

m -4 .4Cfl .4 -4-4m mA 

6, 684,100 

1, 466, 986 

1, 706, 625 

413,483 

370,798 

241,406 

155,487 

105, 125 

190,409 

140,232 

6,160, 491 

1, 772, 082 

1,847, 803 

468,795 

390,481 

271,310 

171,534 

98, 975 

71,589 

128,657 

6, 032, 212 

2, 078,116 

1, 884,286 

506,382 

294,233 

278,194 

229,274 

113, 019 

109,736 

140,983 

6, 586, 877 

2, 523, 411 

2, 301,390 

590,291 

349,350 

366.931 

250,361 

137,329 

252,730 

129,438 

6, 292,114 

2, 250, 577 

1, 974,081 

588,053 

428,604 

308,633 

245, 147 

136, 430 

159,339 

122,287 

6,195, 934 

2,451,042 

2, 155,373 

675,202 

280,983 

238,666 

218,704 

144, 557 

359,438 

182,873 39, 013 64, 814 83,237 148, 464 145, 523 91, 677 125, 591 99, 833 103, 586 75, 626 124,818 112, 171 63, 928 73,801 60, 525 73,434 60,384 54,159 29, 741 58,015 70,014 53, 659 53, 570 42,667 22, 322 99,619 65, 099 119, 241 77,734 44,479 41,920 34,547 40,357 38,252 57,957 40,512 31,002 44,614 28,102 42, 964 48, 828 42,187 18, 222 18, 797 63, 332 54,852 49,134 52,139 7, 600 II, 062 10, 614 11,287 13, 571 9, 487 22,392 27,188 36,212 38,026 32,176 30,737 

11,876,382 11, 912, 007 12, 217, 543 14, 143, 802 13,168, 760 13, 402, 865 

Formula January February March April May June Total 

29 5,624,667 5,997, 421 8, 945, 650 7,143, 779 8, 235,338 6, 517,377 77,915, 960 1 2, 233, 635 1,901, 418 1,611, 784 1, 713, 993 1, 632,449 1, 762,859 23,398,352 2-B 1, 982, 551 1, 524,371 1, 976,937 1,941,812 1,835,345 1, 621, 102 22, 751,666 35-A 369, 716 430, 528 574,305 427,017 379, 707 400, 622 5, 824,101 3-A 286,884 283, 940 296, 379 269,902 226,078 282, 476 3, 740,108 40 236, 052 231,375 280, 958 304, 488 245, 633 253,000 3,208,644 33-21 229,621 204,546 170,724 181,941 130,563 124,724 2,312,628 30 207,067 212,261 230,446 173,440 186,838 218,218 1, 963, 735 32 109, 778 75,141 90, 014 90,690 75, 284 72,482 1,6.56,628 18 

59-C 

115,406 116, 058 139, 758 123,284 105, 870 166, 788 1,589,634 100,073 59, MO 111, 694 97,836 96, 972 47, 381 1, 086,484 I7 78, 778 75,137 93, 640 64,071 57, 547 89, 671 1, 080, 368 1 52,843 54,023 52, 028 71,391 53,136 68.458 738,110 17 65,868 57, 883 62, 020 49, 599 39, ON 42,560 624, 520 13-A 20, 966 12,018 8,644 22,798 13,324 10,749 518,993 [3-A 41, 532 41,342 47, 534 56, 796 44,624 32,243 516,616 [2-A 49,373 36,484 44,335 37,463 46,528 19,782 471,462 23-B 

19-B 

48,188 34,864 43,854 25,371 24,519 24,731 448,003 6, 697 11,309 9, 077 7,467 10, 502 9,926 118, 579 )ther 25, 850 32,618 36, 518 47, 001 35, 603 34,462 398,783 

Total 11, 885, 545 10, 892, 637 12, 776,199 12, 849,137 13, 474, 864 11, 759, 631 2 150,359,372 

. -.. . . . . 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 177 

TABLE 52.-Summary: Ethyl alcohol used for denaturation, and production, withdrawals, stocks on hand June 30, and losses of denatured alcohol, and denaturing 

plants operated, by States, fiscal year 1948 

State 

Ethyl alcohol used for 

denaturation 

Completely denatured 

Production Withdrawals t-n 30 June 

-Locks 

Wine 

Proof gallon. Wine gallons Wine gallons gallons 

California 8, 855,657 1, 254,066 1, 251,178 6,486 

Hawaii 8,095 

Idaho 6,574 3,620 3,620 

Illinois 15,330, 537 4, 252,630 4, 242, 992 10, 563 

Indiana 29,830, 484 2,316,812 2, 311, 321 9, 161 

Iowa 

Louisiana 

1, 282,154 

73, 195, 509 

209, 535 

7, 270, 979 7, 211, 905 

209,551 

111,176 

Maine 549, 586 145, 545 145, 545 

Maryland 19,098, 530 2, 362,327 2,344,809 30,010 

Massachusetts 6,488,380 236,514 210,388 39,130 

Missouri 584,943 20,893 20,886 

Nebraska 624,079 350, 361 341, 724 8, 295 

New Jersey 37,090,959 4,811,434 4,810,966 

New York 4,306, 556 850,315 650, 304 

Pennsylvania 36, 259,861 10,944,161 10,950, 522 10,946 

Puerto Rico 1,496,728 28,135 29,349 320 

Texas 36,969,814 

Virginia 1,708,010 1,063 1,063 

West Virginia 65, 772, 704 12, 569 12, 536 

Wisconsin v 192,585 16,830 

Total 339,651,745 34,887, 789 34, 748,659 228,077 

Specially denatured 

State Total Number 

of plants losses Stocks operated 2 

Production Withdrawals June go i 

Wine Wine Wine 

- 

gallons Wine gallons gallons gallons 

California 3,944, 789 3, 947, 767 19,061 7, 720 

Hawaii 4,472 2,669 4,000 141 

Idaho 

Ls 4,274,734 4, 270, 293 26,688 2,768 

14, 039,690 14,039,544 59,258 12,143 

Via 494,226 494,165 4 57 

= ma 

32,060,251 

157,018 

32, 196, 590 

163,960 

154,250 30,868 

Maryland 7,988,270 7, 972, HZ 87, 246 11,480 

Massachusetts 3, 338, 230 3,344,951 2,836 2,237 

Missouri 440,273 439,959 71,719 1,899 

Nebraska 374 

New Jersey 15, 523, 204 15,510,222 106,622 17, 762 

New York 1,723,377 1,696,918 19,372 2, 239 

Pennsylvania 9,028,251 9, 028, 138 22,907 5, 575 

'Puerto Rico 787,074 797,400 29,609 2,791 

Texas 19, 529,930 20, 190,885 4,537 5,820 

Virginia 903,194 902,994 200 

-West Virginia 34,900,883 35, 190,543 258,383 5,185 

:Wisconsin 168, 191 170,156 

Total 149,394,037 ' 150, 359, 372 848, 582 109,257 

In addition to these stocks at denaturing plants, tacks held by bonded dealers are shown in table 53 

:sad stacks held by bonded manufacturers are shown in table 54. 

3 Represents number operated during any part of the year. 

See footnote 2, table 50. 

See footnote 2, table 60. mg 100,00 wine gallons ranked in order of total withdrawals. 
State Recovered 

after use Received 

Used in 

manufacturing (including recovered 

alcohol) 

4,299 

8,038, 501 

4,145,850 

Alabama 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Blinds 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

For footnotes, see p. 179. 

1, NW, 418 

433 

22, 288,106 

178 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 53.-Operations in specially denatured alcohol: By bonded dealers, by States, fiscal year 1948 

[Wine gallons] 

State Received ] Removed Losses Stooks 

Buie 30 

Number 

..- 

m"I]alers operating: 

2 

1 

1 

2 

4 

2 

3 

5 

5 

2 

4 

1 

1 

1

1 

1 

California 

Connecticut 

Kentucky 

Massachusetts 

Michigan 

Minnesota 

Missouri 

New Jerse y New York 

Ohio 

Tennessee 

texts 

s 

Utah 

Washington 

Wisconsin 

Total 

. - . . 

16,203 

69,685 

18, 485 

22, 463 

134,234 

74,575 

38,816 

77, 828 

19,484,044 

5,229 

240, 155 

20, 574 

4,969 

1,324 

22 583 

75,409 

45, 610 

71,886 

19, 595, 603 

242, 985 

475 

4,614 

2,124 

371 

17,439 

69, 235 

19,682 

132,978 

4, 748 

21, 052 

 55 

33 

8 

84 

2,402 

10 

1 

9 

 2,014 

2,576 

3,734 

3,874 

2,453 

1 6, 168 

6,705 

13,606 

76, 267 

810 

16,333 

4,104 

1

803 

, 619 

7 

20,361,336 20, 479,000 3,168 180,057 39 

acmaes mteraeeler shipments. 

Represents number operating during any part of the year 

TABLE 54.-0perations in specially denatured alcohol: By manufacturers, by States, fiscal year 1948 

[Wine gallons] 

711 

1,115, 160 

47,152 

1, 271, 750 

8, 716, 537 

11, 011, 313 

397, 095 

3,136,966 

1,370, 699 

60, 677 

68 

279, 211 

3,425,650 

60, 687 

744,438 

118,371 

25,872 

69,677 

139, 772 

2,561 

65 

4,868,970 

4,696,667 

181,904 

63,143 

95,140 

7,189,933 

46, 931 

3,983,259 

3, 575, 057 

1,704,638 

194, 494 

131, 783 

2,320,309 

18 

2,160 

370, 065 

14, 525 

18,187, 679 

382 

63,369 

67 

290, 243 

4,981, 743 

58, 991 

743,656 

1,236,219 

29, 044 

99,493 

143,171 

2,X

66 

6,154,302 

13, 305, 958 

183,848 

62;416 

98, 798 

18,196, 749 

46, 939 

4, 054, 254 

6, 722, 611 

3, 079, 820 

193, 627 

8,174,490 

6, 528, 860 

12 

38 596 2, 

5,002 

14, 543 

40, 627, 784 

351 

Number 

of manufacturers 

ortStocks 

June 30 Losses 

14 

3, 221 

552 

103 

13 

6 

7 

3 

8,470 

298 

664 

1 

317 

5 

682 

11, 770 

2, 238 

27 

6, 516 

1 

22, 762 

7,001 

4 

12, 476 

254, 759 

16, 405 

38, 

12, 

711 

 664 

1,836 

11,562 

4,498 

246 

13 

267,095 

280, 094 

6,197 

4, 574 

9,270 

87,976 

71 

74, 173 

123, 212 

109,299 

23, 098 

10,222 

143, 709 

8 

295 

4, 500 

161 

840, 982 

36 

32 

4 

16 

323 

29 

81 

13 

16 

34 

44 

7 

7 

439 

100 

44 

34 

46 

76 

11 

83 

236 

135 

65 

19 

146 

2 

23 

2 

5 

322 

2 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 179 

TABLE 54.-Operations in specially denatured alcohol: By manufacturers, by States, 

fiscal year 1948-Continued 

[Wine gallons] 

State Received Recovered 

after u.se I 

Used in 

manufacturing (including recovered 

alcohol) 

stocks 

 June 30 

of man Num buer .

(adorers 

operating ' 

New York 45, 347, 766 10, 402, 802 15, 755,937 5, 868 395,033 

pn- gilipSgilcf-l c91""iaggle,"' 

North Carolina 622,932 632,171 220 38,056 

North Dakota 27 33 4 

Ohio 916,318 273,689 1, 173,318 2,469 141,692 

Oklahoma 39,280 34,893 6,588 

Oregon 70,125 76,051 9, 532 

Pennsylvania _______________ 6, 197, 917 16, 702, 767 23, 041, 224 1,068 233, 295 

Puerto Rico 798, 390 799, 999 968 

Rhode Island 18, 694 26 19, 224 1, 760 

South Carolina 1,058 977 321 

South Dakota 88 81 55 

Tennessee 22, 051, 266 163 22, 121,183 3,258 3,317,401 

Texas 21, 731, 421 43, 654 21, 849, 962 33,447 185,555 

Utah 4, 644 4, 452 7 465 

Vermont 384 381 3 20 

Virginia 768,831 1, 870, 774 2, 489,569 8 54,161 Washington 7,431 8,114 707 

West Virginia 38,943,057 35, 705, 933 74,069,204 1 1,697,417 

Wisconsin 522,109 6,443 525,829 141 19,714 Wyoming 61 56 24 

Total 150, 584, 885 128,087,231 278, 083, 935 104, 016 8, 347, 893 4,208 

In some industries where the denatured alcohol does not become a part of the product, a portion is 

recovered and reused. 

Represents number operating during any part of the year. 

Indudes 231,562 wine gallons recovered from solutions received containing specially denatured alcohol. 

TABLE 55.-Summary: Ethyl alcohol used for denaturation, and production, withdrawals, and stocks on hand June 30, of denatured alcohol, and premises operated, 

fiscal years 1934 to 1948, inclusive 

Denaturing plants 

Ethyl alaiFiscal year 

ended June 30- 

hol used for 

denaturCompletely denatured alcohol Specially denatured alcohol ' 

ation 

Production Withdrawals 

Stocks 

Lune 30 Production Withdrawals Stocks Buie 30 

Wine Wine 

qgaitgaliggIg4 

Wine Wine Wine 

Proof gallons gallons gallons gallons gallons gallons 

139,681, 129 27,174,311 28,443,067 65,387,092 64, 734,827 777,674 

165, 233, 606 38, 746, 679 38,050, 525 58, 984,395 58, 653,468 858, 743 

174,367, 295 36, 522,368 35,700,192 64,955,485 64,819,485 456, 724 

181,034,322 22,118,378 23,484,104 80,084,281 79,681,876 799,468 

165,848, 246 25, 598, 717 25,727,946 69,009,024 69,253,258 491,852 

177,336,688 17,170,433 17,204,615 83, 561,077 82,669,014 1,325, 563 

225,160, 792 15,352,033 15,495,290 111,409,797 111,509,432 1,163,990 

276,766,363 17,676,172 17, 720,882 135,834,261 136,319,810 630,474 

376,624,412 28,628,181 28,958,998 179,217,153 177,058,630 2,721,991 

408,303, 779 24,369,788 24,320,681 198,524,631 193,977,658 7,161,323 

973,439, 556 52,331,761 52,210,817 471, 781,825 465,909,511 18,164,806 

971,446,910 33, 087, 533 32] 288, 945 494,008,004 491,445,833 20,623, 245 

393,458, 500 26,144,437 27,118,835 186,657, 673 197,554,311 8,919,656 

338,029, 989 36,395, 715 36,324,125 147,348,371 154,927, 752 1,878, 777 

339,651, 745 34,887, 789 34,748,659 149,394,037 150,359,372 846,582 

For 1934 through 1941 represents withdrawals of all products for denaturation, that is, domestic ethyl 

alcohol, spirits produced by registered distilleries (redesignated upon receipt at denaturing plants as alcohol) and mm. For 1942 represents all p oducts used for denaturation, that is, domestic e hyl alcohol, 

spirits, and rum. For 1943 through 1948 represents all products (except rum) used for denaturation, that is, 

domestic ethyl alcohol, impeded ethyl alcohol, and spirits. Rum is included for 1934 through 1942 because 

denatured rum is included with specially denatured alcohol for those years. 

Prior to &eel year 1943, includes denatured rum. 
July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

180 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 55.-Summary: Ethyl alcohol used for denaturation, and production, withdrawals, and stocks on hand June 30, of denatured alcohol, and premises operated, 

fiscal years 1934 to 1948, inclusive-Continued 

Fiscal year ended June 30- 

Specially denatured alcohol 

Number of 

denaturing 

plants 

operated 

Number of 

 dralo opera t ing 

Number of 

manufac- 

 turers 

 operating 

Stocks June 30 

Bonded 

dealers 

Manilla°. 

turers 

034 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

L947 

448 

Wine gallons 

492,381 

391,240 

333,642 

349, 789 

283,206 

378,009 

381,855 

279,383 

5,801,635 

9,080, 979 

3,841, 165 

164,153 

190, 055 

295, 487 

180,057 

Trine gallons 

2,637,211 

2, 708,739 

3,162, 641 

5,974.138 

8, 217, 459 

7,927,692 

13,874,162 

12,118,870 

10, 975,875 

9,097, 977 

8,361,845 

8,347,893 

7.1 MP4

W2540gSflT5 

2, 760, 602 2, 771, 921 3,369,088 

ggW5S22 2MS MIRR 

EEMMEMINI INZoivr

avt■NW4444 

V. DISTILLED SPIRITS: UNRECTIFIED 

(Produced by registered and fruit distilleries] 

TABLE 56.-Materials: Used at registered distilleries in production of distilled 

spirits,' by kinds and by months, fiscal year 1948 

Grain and grain products 

Month 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 181 

TABLE 56.-Materials: Used at registered distilleries in production of distilled 

spirits; by kinds and by months, fiscal year 1948-Continued 

Month 

Grain and 

grainWad- ad -C°11' 

Potatoes and 

potato products 

Molasses 

Products 

used in redistillation 

Other materials 

Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

Pounds 

150, 275,780 

216, 508,383 

321,103,973 

236,786, 524 

155,288,631 

7,414,434 

47,318, 575 

94,930,997 

291,399,011 

363,471,837 

316,331,203 

290, 700, 255 

Pounds 

54,900 

481,076 

117,876 

4,378,370 

Gallons 

198,145 

239,808 

240,098 

294,741 

215,461 

248,142 

198,750 

207,850 

189,721 

169,520 

155,232 

199,182 

Proof gallons 

1,192, 698 

145,374 

1,058 

89,692 

3,571,067 

1,718,648 

1,437,727 

2,086,604 

1,477, 540 

1,438, 441 

2,392,897 

1,802,801 

inigMEM gthingegthtlig 

Gallons 

7,688 

2,644 

12,538 

18,405 

499,130 

2,491, 507,403 a 5,030,220 72, 5E4,650 17,334,545 0351,396 1 547,363 

Whisky, ram, gin, brandy, and spirits. For materials used at fruit distilleries in production of brandy 

and spirits-fruit, see table 58. 

I Includes 44,908,974 pounds of corn meal. 

*Includes 50,047,978 pounds of a wheat byproduct, 22,960 pounds of wheat flour, and 16,270 pounds of 

wheat bran. 

1 Includes 3,493,481 pounds of sorghum grain-flour. 

a Represents 6,182,036 pounds of barley, 52,200 pounds of nadrisol, and 10,800 pounds of popcorn. 

1 Includes 3,683,170 pounds of potato slurry. 

7 Used in production of rum. 

1 Represents 236,147 pounds of diamalt, 94,655 pounds of sirup, and 20,594 pounds of malt sirup. 

1 Represents 499,130 gallons of grape wine, 22,160 gallons of blackberry wine, 18,405 gallons of prune wine, 

and 7,688 gallons of hydrol. 

TABLE 57.-Ma erials: Used at registered distilleries in production of distilled spirits,' 

by kinds and by States, fiscal year 1948 

Coro Bye Malt Wheat Sorghum 

grain Other 

2 1,300, 423,964 

Pounds 

81,952,985 

84,071,735 

108,933, 441 

168,011,635 

441 

20, 565, 519 

33,176, 784 

157, 554, 907 

211,883, 773 

194,321,431 

176,305,221 

153,851,092 

388, 824, 068 300,323, 680 ' 65,813,408 

Pounds 

17,667, 153 

17,098,037 

25,023,906 

37,986,247 

661,413 

5,848, 178 

11, 198,931 

38,138, 671 

45,076, 003 

767,007 

34,799,308 

28, OM, 726 

Pounds 

1,818,810 

2, 269, 845 

2,039, 760 

6,055,661 

4,128, 700 

5,257,220 

6,328,847 

6,407,895 

7, 517, 840 

7,410,979 

8,926,789 

7,653,462 

1 359, 872, 349 

Pounds 

31,057,560 

22, 582, 150 

46,653,495 

80, 743,798 

2,625, 880 

8,827, 114 

26,444,849 

40, 129,846 

40, 569,061 

24,311,202 

22,475,990 

14,451,404 

For footnotes, see p. 181. 

Grain and grain products 

State 

Corn Rye Malt Wheat Sorghum 

grain Other 

Pounds Pounds Pounds Pounds Pounds Pounds 

California 3, 216, 752 470, 371 1, 872, 819 12,319, 458 

Colorado 827,882 87,309 123,218 

Georgia 1, 407,648 69,061 201,627 2,411 

Illinois 209,028,022 47,104,045 46,040, 805 126, 824, 643 6,182, 038 

Indiana 206, 991, 517 20, 438,674 37, 069,660 6, 608, 975 45, 715,189 

Iowa 87, 690, 804 182, 955 10,364, 197 14, 235, 456 

Kentucky 550,422, 246 151, 779, 945 113, 206,303 3,771,304 24, 961, 474 52, 200 

Louisiana 1,247,860 834,150 6,618,864 

Maryland 73,441, 222 83,883,878 28,011,548 2,929,610 23, 473,902 

Massachusetts 6570,321 265,499 3,197,964 

Michigan 4,967, 719 50, 064, 248 4, 882, 108 

MissourL 7, 313, 010 107, 723 2, 511, 285 12,307, 557 

New Hampshire 579, 350 3, 000 89, 530 74, 260 

New York 3,020,872 2,158, 049 16, 430, 260 

Ohio 58,318, 225 5,699, 783 7,688, 089 

Pennsylvania 123, 054,066 57, 557, 106 38,446,766 2,436, 900 70,068, 296 10,800 

South Dakota 5, 846, 738 1,628,592 

Tennessee 3,692,640 369,332 554, 073 

Virginia 3, 747, 632 694,176 897,428 1,963,892 

Wisconsin 4,011,559 111, 209 459,768 

Total 1 1,390, 428, 964 368, 824,066 300,323, 580 7 65, 813, 408 1 359, 872,349 5 6,245,036 

For footnotes, see p 182, 

Pounds 

21, 574,411 

23,046, 259 

32,307, 579 

27,184, 724 

8,688,784 

18,603,846 

48,400,332 

58, 552, 760 

51, 520,584 

48,192,947 

32,771,840 

Pounds 

1,197,912 

1, 207, 764. 

1, 550, 242 

1,121,908 

149,760 

177, 740 

767,360 

72,400 

6, 245,036 
July 

August 

tem 

'O

?Sep

ctober

ber 

November 

Deeernber 

lanuary 

February 

March 

Amll 

SY 

June 

Total 

182 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 57.- Materials: Used at registered distilleries in production of distilled spirits, 

by kinds and by States, fiscal year 1848-Continued 

State 

Grain and 

grain products-Con. Potatoes 

and potato 

products 

Molasses 

Products 

used in redistillation 

Other materials 

Total 

California 

Colorado 

Georgia ta

Indiana 

Iowa 

Kentucky 

Louisiana 

Maryland 

Massachusetts 

Michigan 

MIssouri 

New Hampshire 

New York 

Ohio 

Pennsylvania 

South Dakota 

Tennessee 

Virginia 

Wisconsin 

Total 

Pounds 

112,473,412 

7 884, 700,8 2 

10, 033, 784 

291,571,534 

17, 879, 400 

1, 038, 409 

1,680,747 

485, 179,551 

316, 824.005 

8, 700,874 

211,740,160 

59,914,075 

22, 239, 575 

646,181 

21, 606, 181 

71, 706,097 

7, 475,328 

4,616, 045 

7,303, 128 

4,682,536 

Pounds 

653,850 

3, 583, 170 

 1,175,024 1,175, 

793, 200 

Gallons 

1, 272, 878 

106,796 

Proof gallons 

2,740 

1, 073, 687 

5, 911, 186 

60, 392 

255, 208 

2, 111,439 

3, 469, 988 

63,180 

871,529 

1, 406, 189 

2,049,507 

Pounds 

7 201 

7 5,664 

s 239, 747 

7 1,120 

7 94,655 

II 94,655 

Gallons 

2 517, 535 

s 22, 160 

72 7,668 

2 491, 507, 403 2 6.030, 220 77 2, 554, 650 17, 334, 545 351,396 547, 363 

Whisky, rum, gin, brandy, and spirits For mate ials used at fruit distilleries in production of brandy 

and spirits-fruit, see table 59. 

Includes 94,908,974 pounds of corn meal. 

Includes 50,047,978 pounds of a wheat byproduct, 22,960 pounds of wheat flour, and 15,270 pounds of wheat bran. 

Includes 3,493,461 pounds of sorghum grain flour. 

s Represents 6,182,036 pounds of barley, 52,200 pounds of nadrisol, and 10,800 pounds of popcorn. 

Represents 499,130 gallons of grape wine and 18,405 gallons of prune wine. 

7 Malt sirup. 

Blackberry wine. 

Represents 236,147 pounds of diamalt and 3,600 pounds of malt sirup. 

10 Hydrol. 

77 Sirup. 

" Includes 3,583,170 pounds of potato slurry. 

Used in production of rum. 

TABLE 58.-Materials: Used at fruit distilleries in production of brandy and spirits, 

by kinds and by months, fiscal year 1948 

Fruit wine, cider, and juice 2 

Grapes 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 183 

TABLE 58.-Materials: Used at fruit distilleries in production of brandy and spirits, 

by kinds and by months, fiscal year 1948-Continued 

Fruit wine, cider, and juice '-Continued 

Month 

Apple 

Gallons 

41, 834 

770 

378, 733 

311, 100 

177 034 

97, 429 

87,866 

134, 735 

163, 560 

82, 657 

55, 763 

191, 933, 514 

'In addition the following amounts of fruit residua were used: 13,332,589 gallons of grape lees, 10,569,349 gallons of grape pomace, 1,181 gallons of apple lees, 445,383 gallons of apple pomace, and 205,515 gallons of pear 

2 In addition 12,134,030 gallons of grape wash and 242,200 gallons of raisin wash were used; 12,523 proof gal- lons of brandy and 140,984 proof gallons of spirits-grain were used in redistillation. 

2 Represents the following fruit wine, cider, and juice: 45,578 gallons of plum, 43,374 gallons of orange, 36,288 

gallons of cherry, 19,538 gallons of loganberry, 17,400 gallons of prune, 16,560 gallons of blackberry, 8,975 

gallons of peach, 4,430 gallons of elderberry, 2,559 gallons of mixed fruit, and 945 gallons of currant. 

TABLE 59.-Materials: Used at fruit distilleries in production of brandy and spirits, 

by kinds and by States, fiscal year 1948 

Fruit wine, cider, and juice s 

Kind 

California 

Pounds 

5, 439, 016 

12, 715, 470 

246, 300 

104, 819 

45, 578 

43, 374 

9, 570 

4, 250 

7, 975 

Month 

Raisins Total Grape Raisin 

1, 531, 481 

Gallons 

1, 595 

65,710 

345, 996 

Pear 

413, 301 

Apricot Other 

Gallons 

104, 819 

106, 397 

1, 578 

Gallons 

68, 4 125 

250 

1,140 

3, 915 

4,853 

21, 442 

945 

3, 500 

5, 865 

28, 462 

6,

46, 804

346 

7 195, 647 

Gallons 

986, 908 

2,327 547 

41,450,442 

93, 282,506 

32, 912, 033 

10, 859, 682 

7 936, 955 

875, 133 

1, 699, 299 

1, 567 666 

2, 339, 518 

708, 735 

Total 

Fruit s 

California New Jersey New York Ohio 

Grape 

Raisin 

Apple 

Pear 

Apricott 

Plum 

Cherry 

Loganberry 

Prune 

Blackberry 

Peach 

Elderberry 

Allred fait 

:..Inmeant 

Gallons 

179, 751, 600 

8, 680, 390 

532, 697 

Gallons Gallons 

71, 795 

Gallons 

8, 283 

6, 885 

1, 595 

2450 

Total 18,154, 486 189, 16d 433 250, 550 71,795 28,783 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

For footnotes, see p. 183. 

Pounds 

1,002, 746 

1,234,350 

1,045, 210 

1, 498, 760 

657, 960 

5,439,016 

Pounds 

827,805 

774, 579 

1,255,377 

1, 726, 275 

1,512,853 

1, 154, 416 

1, 299, 153 

1, 341,004 

40% 841 

663,097 

1, 389, 614 

362, 461 

12, 715, 470 

Pounds 

827, 805 

1, 777,320 

7 489, 727 

2, 771, 485 

3,011,613 

1,812,366 

1, 299,153 

1,341,004 

408, 841 

653,097 

1,389, 614 

362, 461 

18,154, 486 

Gallons 

772,229 

2, 316, 702 

41,341,389 

92,308, 104 

32, 260,165 

9,607,104 

785,209 

237, 047 

451, 889 

197,190 

450,952 

278, 237 

181,006, 298 

Gallons 

41,933 

245, 668 

335, 915 

1,054, 102 

2,053,372 

546, 

1,106,81

710

0 

1, 170, 464 

1, 799, 563 

328, 353 

8,680,390 

For footnotes, see p. 184. 

811698-49-18 
184 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 59.-Materials: Used at fruit distilleries in production of brandy and spirits, 

by kinds and by States, fiscal year 1948-Continued 

Kind 

Fruit wine, cider, and juice 1 -Continued 

Oregon Virginia Washington United States 

total 

Gallons Gallons Gallons Gallons Grape 7, 125 1, 238, 530 3181, 006, 298 Raisin , 6150, 390 Apple 154, 799 491, 546 41

8

, Ml, 481 Pear 411, 706 413, 301 Apricot 1, 578 106,397 Plum 45,578 Orange 43, 374 Cherry 11, 232 7, 635 36,288 Loganberry 19, 538 19,538 Prune 17,410 17, 400 Blackberry 4, 370 ]6.510 Peach 

Elderberry 

1,000 

4,430 

8, 975 

4, 430 Mixed fruit 2,559 2, 559 Currant 945 945 

Total 422, 938 162, 924 1, 788, 531 191, 933, 514 

In addition the following amounts of fru residua were used: 13,307,937 gallons of gispe lees and 10,553,242 

gallons of grape pomace in California; 1,200 gal

it

lons of grape lees in Colorado; 102,304 gallons of apple pomace 

in Missouri; 21,500 gallons of grape lees in Ohio; 343,079 gallons of apple pomace and 205,515 gallons of pear 

pomace in Oregon; 1,952 gallons of grape lees and 1,181 gallons of apple lees in Virginia; and 16,107 gallons 

• ofgrape pomace in Washington. 

1 In addition 12,134,030 gallons of grape wash and 242,260 gallons of raisin wash were used in California. 

the following products were used in redistillation: 11,335 proof gallons of brandy and 140,984 proof gallons 

of spirits-grain in California and 1,188 proof gallons of brandy in Washington. 

3 Includes 760 gallons in Colorado. 

4 Includes 23,459 gallons in Arkansas and 4,000 gallons in Maine. 

1Includes 7,851 gallons in Colorado. 

Includes 5,145 gallons in Arkansas and 345 gallons in Colorado. 

TABLE 60.-Production: I Distilled spirits, by kinds and by months, fiscal year 1948 

[Tax gallons] 

Month Whisky Brandy Rum Clin 2 Other spirits Total 

July 7,196, 480 206,164 152, 637 134,114 6, 036,118 13, 725, 513 August 7,228,913 764,837 187,079 227,931 5, 778, 356 14, 187,116 September 9, 790, 593 4, 563, 598 183,114 222,853 7, 436, 009 22,196,167 October 9, 731, 643 9,151, 062 236, 845 567, 407 20, 465, 589 40.152, 546 November 56, 440 3, 452, 628 166, 057 409 357 3, 650, 562 7, 735, 044 December 655, 382 1, 422, 060 222, 519 256. 446 1, 643, 822 4, 200, 229 January 4, 697, 853 554, 937 128,022 228,105 3, 863, 311 9, 492, TH 

March 

February 13, 767, 712 246,623 152, 432 340,810 7, 447, 989 21,955, 566 20, 637, 549 172, 781 163, 639 267, 632 11, 575, 854 32, 817, 455 April 

May 

20, 863,198 151, 867 119, 047 332, 413 7, 250, 822 28, 717, 347 20, 041, 058 271, 351 121, 984 370,140 5,148, 239 25,952. 772 June 14, 930, 246 214.744 165,158 333, 983 7, 351.224 22, 995.360 

Total 129, 597, 067 3 21,172, 652 4 1,998, 533 3, 691,196 3 87, 667, 895 244,127. 343 

Represents produc ion of whisky brandy, rum, gin, and spirits by sedate ed distilleries, and brandy 

and spirits by fruit dis illerie,s. For purposes of withdrawal, see tables 64 and 68. 

For production of gin at rectifying plants, see table 79. 

Includes 18,455 tax gallons produced at registered distilleries. For kinds of brandy and spirits-fruit 

produced, see table 62. 

I Represents production for beverage and industrial purposes. Includes 1,557,410 tax gallons removed 

for denaturation. 

6 Represents production for beverage and industrial purposes. Represents 4,3443320tax gallons of spiritsfruit and 129,593 tax gallons of spirits-grain produced by redistillation of unfinished spirits at fruit distilleries 

and 377 tax gallons of spirits-fruit and 83,193,105 tax gallons of spirits-grain, spirits-cane, etc., at registered 

distilleries. Includes 20,920,794 tax gallons transferred to industrial alcohol bonded warehouses which could 

be withdrawn as alcohol for either industrial or beverage purposes. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 185 

TABLE 61.-Production:l Distilled spirits, by kinds and by States, fiscal year 1948 

[Tax gallons] 

State Whisky Brandy Rum Gin 1 Other Total spirits 3 

Arkansas 4,897 4,897 California 316, 200 20, 762, 717 82,524 5, 548, 704 26, 710,145 

ealtirado 83,197 1, 879 85, 076 Words 124, 596 3, 405 1 078 3 -1,587 138, 492 16, 917, 725 1, 283, 2 743 21, 485, 153 39, 686, 621 13, 740, 176 949,349 12, 794, 959 27, 484, 484 141, 240 9, 844, 099 9, 985, 339 ky 67, 803, 686 887,344 246,031 7, 403, 885 76, 340, 94€ 9411 1, 137, 267 1, 137, 267 375 375 

land 14,015, 742 96,148 3, 603, 346 17, 715, 236 

Issaehusetts 162,746 1,023, 701 1,063,077 2, 249, 524 5, 419. 741 5, 410, 741 Wood 294,404 1, 536, 969 1,631, 373 Hampshire 56, 470 56, 47f 

Jersey 27, 473 27, 473 York 7, 475 919, 241 911, 179 1, 837, 89f 

a. 

1,880,126 10,147 4, 481, 666 6, 371, 841 

13, 408, 581 65, 918 65,914 87,488 102,082 11,156,176 24, 754, 32) 

Routh nakota 607, 309 607, 301 

Tennessee 346, 294 346, 294 

Virginia 337.172 21,425 256,905 615,505 Washington 266,941 4,832 271, 773 

Ightensth 25,180 357, 845 383,021 

Total 129, 597, 067 1 21,172, 652 5 1, 998, 533 3,621,196 3 87, 667, 895 244. 127, 343 

Represents production of whisky, brandy, rum, gin and spirits by registered distilleries, and brandy 

and spirits by fruit distilleries. For purposes of withdrawal, see tables 65 and 69. 

For production of gin at rectifying plants, see table 80. 

2 Represents net production, that is, the original production plus production by redistillation of spirits, 

the quantity of spiritd used in distillation (previously reported as production). Where production re 

ny State is only by redistillation of products and spirits are produced m the same month that products 

were used for redistillation, the net production for such State results in a negative figure, due to losses in 

redistillation. 

4 Includes 18,455 fax gallons produced at registered distilleries. For kinds of brandy and spirits-fruit 

induced, see table 63. 

--1 See footnote 4, table 60. 

'Bee footnote 5, table 60. 

TABLE 62.-Production: Brandy and spirits by fruit distilleries, by kinds and by 

months, fiscal year 1948 

SF [Tax gallons] 

tai 

en 

74' Month Grape Raisin Apple Pear Plum Other Total Ji E, L 

184,410 10,530 6,720 5,113 1,154 207,927 

723,448 33, 792 3,198 286 1, 490 5,691 767,905 

5,258,660 59,656 131 955 5, 319, 402 

11, 185, 852 95,399 52,476 25,678 463 11,359,868 

4.147, 484 111,818 56,899 1,325 4, 317, 521 

1, 401, 261 122,610 38,316 13,148 4,148 1, 579, 483 

416,018 165,856 14,502 223 596,599 

122,633 128,816 8,810 663 260,922 

153,071 89,076 21,163 131,044 395,054 

180,307 32,025 20,976 487 233,795 

64,793 219,821 10,052 1, 753 296,419 

216,606 66,169 8,701 2,234 293,710 

124, 054, 543 3 1,135,568 3 242, 644 439,112 3 6, 603 1150,140 25,628,61f 

I Represents 19,792,147 tax gallons of brandy and 4 262,396 tax gallons of spirits-fruit. 

Represents 1,068,019 tax gallons of brandy and 67,549 tax gal ons of spirits-fruit. 

Represents 210,793 tax gallons of brandy and 11,851 tax gallons of spirits-fruit. 

4 Brandy. 

Represents 5,113 tax gallons of brandy and 1,490 tax gallons of spirits-fruit. 

I Represents the following quantities of brandy: 5,924 tax gallons of cherry, 4,631 tax gallons of apricot,3,357 

tax gallons of blackberry, 2,774 tax gallons of prune, 862 tax gallons of elderberry, 662 tax gallons of loganberry, 

WO tax gallons of peach, and 223 tax gallons of currant; the following quantities of spitits-fruit: 940 tax gallons 

, derange, and 594 tax gallons of mixed fruit; and 129,593 tax gallons of spirits-grain produced by the redis 

dilation of unfinished spirits. 
186 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 63.-Production: Brandy and spirits by fruit distilleries, by kinds and by 

States, fiscal year 1948 

[Tax gallons] 

Kind California Jersey Nese Ohio Oregon Virginia Wash- ington 

United 

States 

total 

Grape 23, 847,830 6, 561 1, 667 199,079 1 24,054,643 

Raisin 1, 135, 361 21,135, 668 

Apple 79,815 26, 749 1,354 25,938 19,614 65, 278 2242,644 

Pear 286 38,826 39,11E 

Plum 6,603 6,603 

Apricot 4,456 175 4,631 

Cherry 2, 167 1, 154 1,399 15, 924 

Blackberry 724 779 1,090 13, 357 

Prune 2,774 2,774 

Orange 940 910 

Elderberry 862 862 

Loganberry 662 662 

Mixed fruit 362 232 594 

Peach 436 144 ____ __ 580 

Currant 223 223 

Spirits-grain 2 129,593 129, 593 

Total 725, 205, 396 8 27, 473 s 10,147 7 65, 918 " 21,425 7271, 774 25, 628, 610 

1Includes 406 tax gallons of brandy in Colorado. 

2Includes 207 tax gallons of brandy in Colorado. 

Includes 4195 tax gallons of brandy in Arkansas, 375 tax gallons of brandy in Maine, 11,851 tax gallons 

of spirits-fruit in Missouri, and 7,475 tax gallons of brandy in New York. 

Includes 1,204 tax gallons of brandy in Colorado. 

Includes 702 tax gallons of brandy in Arkansas and 62 tax gallons of brandy in Colorado. 

6Spirits-grain were produced by redistillation of unfinished spirits. 

7Represents 20,747,667 tax gallons of brandy and 4,457,729 tax gallons of spirits-fruit. 

11 Brandy. 

'Represents 266,941 tax gallons of brandy and 4,833 tax gallons of spirits-fruit. 

TABLE 64.-Withdrawals: Distilled spirits, total tax-paid,' by kinds and by months, 

fiscal year 1948 

[Tax gallons] 

Month Whisky Brandy Rum Gin Other

• sprits Total Alcohol Grand 

total 

• 

July 2, 986, 792 46, 376 28, 427 158, 067 2, 442, 594 5, 660, 256 2, 767, 507 8, 427, 763 

August 3, 393, 449 32,599 20, 199 267, 102 3,476, 038 7,189, 387 2, 690, 062 9, 885, 449 

September 4, 272, 864 94,787 31,123 244,346 4, 008, 732 8, 651, 852 3, 201, 300 11, 863,152 

October 7, 770, 203 173, 313 34, 896 567, 722 7, 951, 293 16, 497, 427 4, 279, 558 70, 776, 985 

November 7, 818,951 190.137 37, 072 413.269 7, 561.878 16, 021, 307 4, 630, 000 20, 651, 307 

December 5, 509, 959 134,986 24,032 284,859 4, 391, 464 10, 345, 300 4, 090, 147 14, 435, 447 

January 4, 049, 039 138,568 14, 795 154,485 3, 723, 929 8,080, 816 2, 580, 500 10, 661, 316 

February 4, 178, 663 144,144 20,204 254,767 4, 340, 411 8, 938, 189 2, 678, 221 11, 616, 412 

March 3, 579, 628 129,722 20,357 220,146 2, 722, 384 6,667, 237 3, 237, 384 9, 904, 621 

April 3, 617, 520 90, 371 25, 388 302, 321 3, 235,440 7, 271,040 2, 826, 770 10, 097,810 

May 3, 303, 988 109, 024 17,108 316, 912 3, 037, 324 6, 784, 356 2, 837, 819 9, 622,175 

June 

Total 

3,127,144 111,860 25,432 291,529 2, 738, 802 6, 294, 767 2, 933, 127 9,227,894 

53, 603, 200 1, 395,887 297, 033 3, 475, 525 49,630, 289 7 108, 401, 934 38, 758, 397 147, 160, 331 

1Represents withdrawals upon tax-payment of whisky, rum, and gin from registered distilleries and internal 

revenue bonded warehouses; brandy from fruit distilleries and internal revenue bonded warehouses; other 

spirits from registered distilleries, fruit distilleries, and internal revenue bonded warehouses; and alcohol 

from industrial alcohol bonded warehouses. Withdrawals of whisky, brandy, rum, gin, and spirits from 

internal revenue bonded warehouses include bottled-in-bond tax-paid withdrawals as reported in table 66. 

Tax rate, $9 per tax gallon. 

2For tax-free withdrawals, see table 68. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 187 

TABLE 65.-W ithdrawals: Distilled spirits, total tax-paid,' by kinds and by States, 

fiscal year 1948 

[Tax gallon ] 

State Whisky Brandy Rum Gin ther 

sp

O

irits Total Alcohol G rand 

total 

alifornia 

oiorado 

nnecticut_ 

Orlda 

ia 

wail 

h is 

ifi ana 

a 

entucky 

Louisiana 

sine 

-Maryland 

assachusetts_. 

:tichigan 

, innesota 

1ssouri 

Nebraska 

New Rampli Aire 

New Jersey 

New York 

Ohio 

Pennsylvania._ 

*oath Dakota 

Tennessee 

"Time 

-Washington 

_West Virginia 

"Wisconsin 

su 

rc Total__ _ 

A-. 

2,099, 095 

47,442 

7,690,546 

9, 374, 824 

20, 292, 717 

5, 766, 049 

276,585 

11,272 

6,572 

46, 408 

6, 492 

1, 704, 665 

5, 910, 201 

174, 467 

114, 829 

1, 391 

12,601 

25,313 

41,731 

480,022 

115, 726 

118,785 

15, 908 

33, 505 

68,106 

102,713 

211,275 

1 

3,034 

871 

14,423 

134,687 

27, 557 

68, 196 

713 

365 

1,914 

245 

3, 221 

1,403 

3, 826 

8, 735 

42,962 

233,495 

1,232 

72,304 

7,037 

4,531 

1, 273, 284 

969, 116 

84, 946 

107, 500 

857 

779 

919, 242 

35,929 

1, 469, 780 

6,802 

1,647 

9, 946, 998 

10,376, 774 

2, 563, 178 

10,138,031 

6,370,630 

739,198 

51,382 

61,170 

12, 932 

37 

102,912 

1, 523, 913 

96, 627 

6, 186, 229 

2,049 

4. 113, 115 

1, 391 

19,029, 775 

20,840, 902 

2, 588, 491 

30, 635, 428 

871 

12, 286, 419 

1,317,384 

166,599 

55,520 

284, 007 

2, 477, 204 

1, 869, 488 

12,386, 596 

2;049 

26,685 

1 

56,654 

72,165 

816 

176,180 

115, 194 

766,983 

2, 259 

475 

3, 308, 420 

6, 666, 698 

1, 121, 318 

6, 402, 847 

2, 342, 579 

787,456 

5,697 

1, 088, 919 

366,919 

166,131 

127,024 

1, 982, 491 

1,125,081 

80, 951 

6, 086, 480 

6, 285, D94 

130,110 

3,241 

452 

9,972 

4,880,098 

3, 650 

26,685 

1 

66, 654 

475 

22,338, 195 

27, 407, 600 

3, 700, 809 

6, 402, 847 

32, 878, 007 

787,456 

6,568 

13,375, 338 

1, 684, 303 

332,730 

72, 165 

182,544 

1, 982, 491 

816 

1,409, 088 

2, 558, 155 

7, 955, 968 

18, 672, 590 

130,110 

175, 180 

115,194 

3,241 

452 

12, 021 

603, 200 1, 395, 887 297,033 3, 475, 525 49, 630, 289 s 108, 401, 934 38, 758, 397 147, 160, 331 

f Represents withdrawals upon tax-payment of whisky, rum, and gin from registered dis Diaries and 

tang revenue bonded warehouses; brandy from fruit distilleries and internal revenue bonded warehouses; 

taker spirits from registered distilleries, fruit distilleries, and Internal revenue bonded warehouses; and alhol from industrial alcohol bonded warehouses. Withdrawals of whisky, brandy, rum, gin, and spirits 

bm internal revenue bonded warehouses include bottled-in-bond tax-paid withdrawals as reported in 

le 67. Tax rate, $9 per tax gallon. 

1 For tax-free withdrawals, see table 69. 
188 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 66.-Withdrawals: Bottled-in-bond distilled spirits; tax-paid, by kinds and 

by months, fiscal year 1948 

(Tax gallons] 

Month Whisky Brandy Rum Spirits Total 

July 377,508 75 

1§114.iibEin alragggli 

August 387,249 100 

September 642, 780 

October 1, 376, 057 2, 456 

November 1, 460, 783 6, 153 

December 930, 542 3, 287 

■ 

January 677,677 2,041 

February 794,905 1,483 

March 602, 322 2, 015 150 

April 678,085 1, 555 

May 633,138 376 

June 569,090 437 30 

Total 9,130,138 19,978 4,294 180 9, 154, 588 

I Represents withdrawals of bottled-in-bond distilled spirits from internal revenue bonded warehouses. 

The withdrawals in this table are included in total tax-paid withdrawals reported in table 64 These distilled spirits were bottled in bond prior to the payment of tax, with the exception of 2,055,174 tax gallons 

of whisky and 5,469 tax gallons of brandy bottled in bond after payment of tax. 

TABLE 67.-Withdrawals: Bottled-in-bond distilled spirits; tax-paid, by kinds and 

by States, fiscal year 1948 

(Tax gallons] 

State Whisky Brandy Rum Spirits Total 

California 573,215 10,983 584,198 

Connecticut 9,112 9,112 

Illinois 95,445 887 688 97,020 

Indiana 231,702 4,266 235,968 

Kentucky 7, 293, 210 3, 797 7, 297,007 

Maryland 118,283 45 118,328 

Massachusetts 5,385 1,977 7, 362 

Missouri 25, 209 25, 209 

New Jersey 1, 478 1, 478 

New York 6, 492 180 8,672 

Ohio 278, 699 278,699 

Pennsylvania 473,738 1,629 475, 367 

Virginia 18,168 18,168 

Total 9, 130, 136 19, 978 4, 294 180 9,154,588 

Represents withdrawals of bottled-In-bond distilled pinks from I nternal revenue bonded warehouses. 

The withdrawals in this table are included in total tax-paid withdrawals reported in table 65. These distilled spirits were bottled in bond prior to he paymen of tax, with the exception of 2,055,174 tax gallons 

of whisky and 5,469 tax gallons of brandy bottled in bond after payment of tax. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 89 

TABLE 68.-Withdrawals: Distilled spirits, total tax-free; by kinds and by ineasths, 

fiscal year 1948 

(Tax gallons] 

For fortification of 

wine 2 For denaturation 

For use of 

the 

United 

States 

For hospb 

tali sclera 

title, and 

educat

$0

ional 

For 

vessels e „,, 

aircraft 

Month Brandy Spirits - fruit Rum Spirits Brandy Spirits Whisky 

July 

august 

Aeptember 

October 

November 

December 

January 

February 

Alarch 

4pril 

May 

June 

Total 

485, 414 

5,182, 898 

8, 883, 7% 

2, 548, 384 

747, 729 

729,071 

201,305 

243,456 

102, 558 

71, 588 

55,120 

112, 160 

12, 710 

817,806 

2,237,949 

833, 534 

139, 268 

45,580 

31,381 

64, 582 

41, 794 

18, 512 

89,901 

121,970 

133, 485 

137, 824 

115, 666 

147,520 

118,916 

119,903 

160,807 

117,610 

151,632 

119, 247 

112, 830 

23,663 

21,441 

35,321 

354,907 

30,536 

1, 187 

103 

4§W9 159, 

19,363, 491 4,303,017 1, 557, 410 465,868 1, 187 103 2,424 

For export To Cu oms manufacturing 

bonded warehouses 

Tota 

Month Whisky Spirits Other Whisky Spirits Other 

July 

August 

September 

October 

November 

December 

January 

7g,ebruary 

Meech 

8 tie 

Total 

58,638 

19,810 

167, 556 

59, 439 

43, 264 

66,381 

13,671 

5,853 

10, 429 

298,261 

10,923 

8,495 

12, 933 

1, 182 

43,159 

68,385 

27, 747 

50, 095 

74,731 

22,179 

40, 817 

800 

885 

40 

5,779 

6, 467 

20, 643 

22,373 

30,805 

12, 895 

45,870 

45,403 

47,815 

49,221 

40,327 

32, 653 

30, 679 

12, 532 

5, 811 

7, 527 

6,546 

3, 005 

198 

23,285 

25,373 

23,804 

33,193 

31, 778 

16, 528 

380,469 

692, 851 

6,

360, 854 

11,592,801 

3,613,477 

I, 204, 499 

1,104,012 

525,807 

531,871 

344,56: 

645, 098 

425,362 

i5M1g§gii§g 

ggigalklgl R EM Wane 

762, 720 341, 228 47,504 385,151 189, 580 ' 41, 583 27, 421, 264 

-.

' presents withdrawals of whisky, rum, and gin mom registered distilleries and internal revenws bonded 

Axerebouses; brandy from fruit distilleries and internal revenue bonded warehouses; and other pirits from 

ggighstered distilleries, fruit distilleries, and internal revenue bonded warehouses. In addition, 20,920,794 

Aix gallons were withdrawn for transfer toindustrial alcohol bonded warehouses. 

; Represents 16,597,000 tax gallons of brandy and 4,106,461 tax gallons of spirits-fruit withdrawn from 

-Mgt, distilleries and 2,766,491 tax gallons of brandy and 196,556 tax gallons of spirits-fruit from internal 

- , the tax on brandy and spirits-fruit used in fortification is

(Public 

included in the wine tax.) ,riognue bonded warehouses. (Under the Act of June 24, 1940 No. 655, 76th Cong.), effective July I, 

] Represents 5,742 tax gallons of brandy and 1,762 tax gallons of rum. 

Represents 17,210 tax gallons of rum, 12,767 tax gallons of gin, and 11,606 tax gallons of brandy. 
190 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 69.-Withdrawals: Distilled spirits, total tax-free; by kinds and by States, 

fiscal year 1948 

[Tax gallons] 

State 

For fortification of 

wine 3 For denaturation 

For use 

United

of the 

United 

States 

For hosentitle sci- entitle, and 

educational 

use 

For and sels an 

aircraft 

Brandy Spirits- 

._ unit Rum Spirits Brandy Spirits Whisky 

Arkansas 

California 

Colorado 

Connecticut 

Georgia 

Illinois 

Indiana 

Iowa 

Kentucky 

Maryland 

Massachusetts 

Michigan 

Missouri 

New Jersey 

New York 

Ohio 

Pennsylvania 

Virginia 

Washington 

Total 

18,950,744 

2,677 

12,330 

249, 696 

4,897 

3, 771 

861 

37,721 

6, 662 

9, 791 

64,085 

10,147 

3,731 

16, 378 

, 276, 036 

18, 252 

4,128 

4,601 

871,868 

685, 542 

298,151 

4, 702 

8,818 

28,422 

87,292 

38, 483 

1,187 103 

539 

18 

1,687 

72 

108 

19,363, 491 4,303, 017 1, 557, 410 465, 868 1,187 103 2, 424 

State 

For export To cus oms manufacturing 

bonded warehouses 

Total 

Whisky Spirits Other Whisky Spirits Other 

Arkansas 

California 

Colorado 

Connecticut 

Georgia 

Illinois 

Indiana 

Iowa 

Kentucky 

Maryland 

Massachusetts 

Michigan 

Missouri 

New Jersey 

New York 

Ohio 

Pennsylvania 

Virginia 

Washington_ 

Total 

20,035 

91, 953 

246,962 

214, 772 

162,508 

16,038 

2, 558 

1, 342 

3,551 

79, 219 

70,001 

1,182 

22, 943 

162, 490 

5,333 33

1,682 

77 

1, 685 

61, 455 

322,984 

712 

102.588 

87,014 

85 

86 

1,060 

40, 

4, 897 

23, 248, 621 

3, 771 

4, 702 

861 

162,233 

409,452 

28,422 

1, 187, 244 

502,060 

689, 857 

9, 791 

59,412 

17, 908 

54,085 

464, 022 

323, 253 

18,378 

 297 

762, 720 341, 228 37, 504 385, 151 189, 580 241, 583 27, 421, 266 

See footnote 1, table 68. 

2See footnote 2, table 68. 

See footnote 3, table 88. 

4 See footnote 4, table 68. 

191 

ABLE 70.-Losses: Distilled spirits in internal revenue bonded warehouses due to 

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

kinds, fiscal year 1948 

[Tax gallons] 

State Whisky Brandy Rum Gin Other 

spirits Total 

Losses (allowed) from leakage and 

evaporation: 2 

California 553, 466 63, 681 354 37 52, 033 869, 551 

Colorado 97 34 131 

Connecticut 939 34 48 42 156 1, 219 

Georgia 4,079 287 11 670 5,047 

Illinois 2, 328, 503 11, 140 618 • 82 299,240 2, 639, 383 

Indiana 3,100, 678 16, 634 109 29, 084 243,820 3, 390, 325 

Iowa 2 560 2, 560 

Kentucky 6,156,638 4,234 335 198,630 6, 359, 837 

Maine 29 29 

Mtryland 2, 027, 512 2, 540 1, 484 611 123, 522 2,165, 669 

Massachusetts 71,454 8,448 32,882 5,892 118, 676 

Michigan 510 1, 266 117 477 2,370 

Minnesota 1, 733 1, 672 339 3, 744 

Missouri 3, 677 12 3,305 6,994 

New Hampshire 12 250 262 

New Jersey 7, 951 18, 832 1,193 27, 978 

New York 1, 333 620 1,953 

Ohio 502, 740 5, 035 4, 786 512, 561 

Pennsylvania 2, 068, 434 23,965 8,149 115 278,744 2, 379, 907 

Tennessee 45, 034 79 45, 113 

• Virginia 28,967 148 29,115 

Wisconsin 4 4 

Total 16, 904, 972 159, 371 44,096 36,006 1, 213, 681 18, 352, 128 

Losses from other causes 5 32, 251 28, 301 213 725 95, 298 156, 798 

Total losses 16, 937, 233 187,872 44,309 30, 731 1, 308,979 18, 508, 924 

Represents spirits produced by registered and fruit distill ries. 

Difference between entry and withdrawal gauge of all spirits withdrawn from bonded warehouses. 

Losses disallowed are included in tax-paid withdrawals. 

I Losses from fire, theft, casualty, etc. 

TABLE 71.-Stocks: Distilled spirits in internal revenue bonded warehouses, by kinds 

and by months, fiscal year 1948 

[Tax gallons] 

Month Whisky Brandy Rum Gin Other 

spirits Total 

468, 432, 

470,940, 

266 

886 

15, 

15, 

005,121 

383,108 

2, 

2, 

528, 947 

578, 653 

1, 112, 

1,060, 

000 

974 

42, 146, 

43,087, 

093 

904 

529, 

533, 

523, 

051, 

427 

525 

474, 623,073 14, 636, 428 2, 605, Ill 1, 011, 608 44. 678,667 537, 554,887 

474,065, 141 14,571, 906 2, 640, 621 994, 914 50, 634,134 542,906, 716 

463, 391, 268 15,324,061 2, 630, 662 881, 574 45,129, 257 527, 336, 822 

456, 363, 370 15, 956, 670 2, 684, 558 807, 245 40, 591, 385 516, 403, 228 

455, 409, 053 15, 555, 064 2, 676, 833 847, 455 39, 410, 613 513, 898, 918 

482, 061, 330 15, 342, 559 2, 645, 650 933, 342 42, 661, 503 523, 544, 384 

479, 180, 349 15, 166. 799 2, 665, 720 98a 67 0 47, 383, 316 545, 364, 791 

495, 017, 708 15, 068, 787 2, 641,020 999, 422 50,462 242 564, 189, 177 

511, 232, 357 15, 207, 379 2, 627,157 1, 034, 355 50, 722, 355 580, 823, 603 

522, 260t, 756 15, 245, 573 2, 602 260 1, 033, 381 53, 591, 115 694, 733, 085 

I Represents original entry tax gallons except for distill d spirits in cases, for which losses have already 

been determined. Stocks of di tilled spirits m cases as o June 30 were as follows: 3,974,212 tax gallons of 

' whisky, 6,485 tax gallons of brandy, 4,886 tax gallons of rum, 70 tax gallons of gin, and 117 tax gallons of spirits. 

Represents spirits produced by registered and fruit distilleries. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

I, July 

August 

.8eptember 

October 

j November 

December 

January 

February 

SY 
Tax-paid withdrawals 3 

Bottledin-bond 

distilled 

spirits 

Tax-free 

withdrawals " 

Stocks end 

Month Produc- of month tion I Other 

distilled 

spirits 

Alcohol Total 

July 

Augur t 

ptember 

ber 

ovember 

FRF mber 

January 

February 

March 

 A May 

June 

13, 725, 513 

14,187,116 

22,196,167 

40,152,546 

7,735,044 

4, 200, 229 

9,492,2% 

21,955,586 

32,817,455 

28, 717,347 

25,952,772 

22,995,360 

377,808 3,282,448 

387,409 6,801, 978 

642,858 8,008,994 

1,880,'28 15, 117,1% 

467,146 14,554,181 

9, 411,216 

879, 94 3 7,408,873 

796,628 8,141, 561 

696,17 6,062,085 

679, 836 6, 591, 205 

633,739 6,150,617 

599,677 5,725,090 

2,767,507 

2,69%062 

 3,201,300 

4,279,558 

4. 630,000 

4, 080,147 

2, 580, 500 

2, 678, =3 

3,237,384 

2,826, 770 

2,837,819 

2,933, 127 

8,427, 763 

9,885,449 

11,853,152 

20,776,985 

20, 651,307 

14,435,447 

10,661,316 

11,616, 412 

9,904,621 

10,097,810 

9,622.175 

9, 894 

380.489 

692,851 

6,360,854 

11,592,601 

3,613, 477 

L 204, 499 

1.104,012 

525,607 

531,870 

344,565 

645,098 

425,383 

529, 523,427 

533,051,525 

537, 654,987 

542,006, 716 

527,336,822 

516,403,229 

513.89%918 

523, 544,384 

545.364, 791 

564, 189, 177 

580,823,603 

594,733,085 

192 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 72.-Stocks: Distilled spirits in internal revenue bonded warehouses, by kinds 

and by States, June 80, 1948 1 

(Tax gallons] 

State Whisky Brandy Rum Gin Other 

spirits 2 Total 

California 2, 320, 430 9,940, 953 43,931 74,227 2, 546, 788 14,926,329 Colorado 149,642 786 150,428 Connecticut 269, 495 20, 665 6, 375 5, 034 52, 696 294, 265 Florida 197,499 197,499 Georgia 146, 846 41, 223 7, 537 11,993 207, 599 Illinois 62,148, 918 377,937 16, 795 21,919 11, 606,134 74,171, 703 Indiana 65, 236, 915 1, 661,191 72, 032 709, 543 11, 168, 315 78, 847, 996 Iota 84,971 

Kentucky 17,426 102,397 

Loui 

Maine 

241,664,949 62, 449 

11, 797 

215, 780 

206,828 

67 6, 583,360 248, 516,805 

 206,828 

Maryland 11, 797 44,050, 456 122, 592 7,357 10.5814,636,696 4.810, 45,827,662 Massachusetts 

Michigan 

1,622,052 118,615 1, 333, 243 810,058 3, 219,950 

Minnesota 

9, 477 77,412 1, 804 131, 257 219,950 

Missouri 

75, 450 20, 850 27, 472 123, 772 1,463, 260 19, 709 1,437, 915 2,926,884 New Jersey 406,043 571,225 264,197 2,093, 875 New York 

Ohio 

0,334,423 571, 225 97,037 2,093,875 10,334,425 250, 039 1, 997,031 12, 581, 495 Oregon 144, 699 14,521 159, 220 Pennsylvania 89, 693.353 880,645 698, 115 204, 493 12,212, 963 103, 192, 745 Tennessee 693. 353 13, 704 707,057 Virginia 1,006,715 92, 145 Washington 1, 098, 860 

Wisconsin 18,400 232 18, 632 81,620 75, 454 157,074 

Total 522, 260, 756 15, 245, 573, 2,602,85,280 1, 033, 381 53, 591,115 594, 733, 085 

ee footnote 1, table 71. 2 See footnote 2, table 71. 

TABLE 73.- Stocks : Distilled spir is in internal revenue bonded warehouses, by 

kinds, and by years and seasons of production, June 80, 1948 I 

[Tax gallon,' 

Year Season Whisky Brandy Rum Gin spirits 1 

Other 

1911 Spring 47 47 Fall 135 135 1912 Spring 178 178 Fall 21 114 135 1913 Spring 899 899 Fall 342 342 1914 Sling ing997 

168 997 

168 1915 Spring 391 391 Fall 240 24 264 1916 Spring 3, 452 3,452 Fall 4,998 132 117 5,247 1917 Spring 1,731 24 48 117 1,920 Fall 2,688 6 105 67 2, 866 1921 Spring 195 195 Fall 597 597 1940 Spring 557 557 Fall 2, 433,991 58,913 1, 928 2, 084 2,496, 916 1941 Spring 9, 797, 802 7, 149 38, 310 52 9, 843,313 Fall 13, 065,937 259, 882 15, 791 2 4,194 13,345, 806 1942 Spring 21,119, 241 2,531 18, 808 726 21, 141,306 Fall 9, 072, 677 260,362 5,414 6,772 9, 345, 225 1943 Spring 41,303 9,855 6,613 57,771 Fall 597, 230 7, 701 4, 914 809,845 1944 Spring 342,907 46,445 14 389, 366 Fall 12, 206, 983 924, 670 191, 056 45, 982 13, 368, 671 1945 Spring 24, 218,961 880,262 255, 430 380,924 25, 735, 576 Fall 88, 095, 502 1, 904,314 262, 576 1, 374 899, 730 71, 163, 496 1946 Spring 68,239,255 1,084,483 480, 465 40,956 535, 494 70, 380, 663 Fall 59, 145, 557 

598 

3, 1128 , 413, 513 71,645 5, 015, 89 67, 759, 211 1947 Spring 105, 542,323 2, 812,07 416,340 165, 008 7, 726, 031 116, 661,780 Fall 34, 508, 887 2.111, 924 353, 458 117, 041 11, 19 4, 909 48,38621 9 1948 Spring 94, 696, 769 843, 902 84, 900 637,278 27, 766,682 124,029,

, 

 %I 

Total 522, 260,756 15, 245, 573 2,602,280 1, 033, 381 53, 591,115 594, 733, 085 

. _ . . tame 7l. See footnote 2, table 71. 

F REPORT OF COMMISSIONER OF INTERNAL REVENUE 193 

ibittLE 74.-Summary: Production, withdrawals, and stocks of distilled spirits, by 

months, fiscal year /948 

[Tax gallons] 

Total 244,127,343 9,154,598 99,247,346 38, 758,397 147,160,331 27,421,266 504, 733, 085 

, Represents production of whisky, ram, gin, brandy, and spirits by registered distilleries and brandy 

and spirits by fruit dis Merles. 

1 Represents tax-paid withdrawals of brandy and spirits from fruit distilleries and nternal revenue bonded 

Warehouses, whisky, rum, gin, and spirits from registered distilleries and internal revenue bonded warehouses, and alCohol from industrial alcohol bonded warehouses. 

I Represents tax-free withdrawals for fortification of wine, for denaturation, for use of the United States, 

far hospital, scientific, and educational use, for vase!' and aircraft, and for export, and transfers to customs 

Manufacturing bonded warehouses. In addition 20,920,794 tax gallons were withdrawn for transfer to industrial alcohol bonded warehouses. 

4 Represents stocks of whisky, rum, gin, brandy, and spirits in internal revenue bonded warehouses. 

TABLE 75 -Summary: Production, withdrawals, and stocks on hand June 80, of 

distilled spirits, and premises operated, fiscal year 1948 

State 

• - 

Production, 

- 

Tax-paid withdrawals I 

Bottled-Inbond 

distilled 

spirits 

Other 

distilled 

spirits 

Alcohol Total 

d ig 

 ths Al p 5P 4 Juii i am.0. 0 2• a 1 a 

WV 

R

ifi g 

xx 

lg in

tan, g 

4t, o 

'4.6306

44...xm n22 zzzoo 

4,897 

26, 710,145 584,198 3, 528, 917 766,983 4,880, 098 

85,076 1,391 2,259 3,650 

9,112 17,573 26,685 

1 1 

138,492 56, 654 

475 

56, 654 

475 

39.686,621 97,020 18, &32, 755 3, 308, 420 22,338, 195 

27, 494,494 235,968 20,804,934 6, 568, 598 27,407,500 

9,985,339 2, 588,491 1, 121, 318 

6,402,847 

3, 709, 809 

6, 402,847 

76,340,916 7, 297, 007 23, 238,421 2,342,579 32,878,007 

1, 137,267 787,456 787,456 

375 871 5,697 6,568 

17, 715,236 118,328 12,168,091 1,088,919 13, 375,338 

2,249,524 7,362 1,310,022 366,919 1,684,303 

5,419,741 166,59D 

72,1 65 

166,131 332, 730 

7,185 

1,831,373 25,209 30,311 127, 024 

1,982,491 

182, 544 

1,982,491 

56,470 816 816 

27,473 I, 478 202, 529 1,125,081 1, 409,088 

1,837,895 6,672 2,470,532 80, 951 2,558, 155 

6,371,841 278,699 1,593,789 6,086,480 7,955,068 

65,918 

24,754,3% 

607,30D 

346, 204 

475,367 11,911, 229 

175,180 

8, 285, 994 

130,110 

19, 672, 590 

130,110 

175,180 

615, 502 18,168 97,026 115,194 

271,773 3, 241 

452 

3, 241 

452 

383,025 2,049 9, 972 12, 021 

244 177.343 9. 154. 588 99,247,346 38. 758,397 147,160.331 

For footnotes, see p. 194. 
• 

194 REPORT OF 

TABLE 75.-Summary: 

distilled spirits, 

State 

COMMISSIONER OF INTERNAL REVENUE 

Production, withdrawals, and stocks on hand June 30, of 

and premises operated, fiscal year 1948-Continued 

[Tax gallons] 

REPORT 'OF COMMISSIONER OF INTERNAL REVENUE 195 

TABLE 76.-Summary: Production, tax-paid withdrawals, and stocks on hand June 

SO, of whisky and of total distilled spirits, and premises operated, fiscal years 1934 

to 1948, inclusive-Continued 

[Tax gallons] 

Tax-free Stocks 

withdrawals June 30 

Total distilled 

spirits 

76, 506, 388 

169, 126, 472 

253, 867, 925 

258, 956, 886 

150, 155, 924 

145, 326, 176 

143, 455,192 

175, 208, 746 

256, 392, 400 

3426, 474, 062 

429, 069, 171 

535, 439, 513 

305, 066, 637 

315, 157, 700 

244, 127, 343 

1Exclusive of ethyl alcohol. 

Includes ethyl alcohol. 

Represents grossproduction. Net production for such years-that Is. the gross production minus 

products used in redstillation-wa 2 s 55,915,204 tax gallons for 1992, 407,568,226 tax gallons for 1943, 420,833,502 

tax gallons for 1944 i and 524,301,407 tax gallons for 1945. 

VI. DISTILLED SPIRITS AND WINES: RECTIFIED 

[Produced by rectifying plants] 

TABLE 77.-Materials: I Used in production of rectified spirits and wines, by kinds 

and by months, fiscal year 1948 

[Proof gallon] 

Month Alcohol Spirits ] Whisky Brandy Wines Other Total 

July 2, 633, 414 2, 487, 678 2, 340, 475 40, 366 21, 871 96, 346 7, 620,150 

August 2,115, 873 3, 407,063 2, 687, 994 34,199 22, 540 39, 705 8, 307, 374 

September 2, 546,985 3, 922, 949 3, 112,680 81, 971 20, 851 42, 093 9, 727, 529 

October 3,906, 471 7, 489, 314 5, 315, 598 139, 542 39, 283 63, 001 16,953, 209 

November _ _ 3,827, 167 8,079,613 5, 594, 163 116,193 44,855 166,155 17, 828,146 

December 3,890, 534 4, 779, 481 4, 244,111 109,360 41, 061 190,936 13, 255, 483 

January 2, 439, 050 3,657,955 2, 945, 664 94,481 30,186 88, 199 9, 265, 535 

February 1, 848, 533 4, 277, 561 2, 975, 171 101,834 25,263 47,507 9,275,869 

March 2,759,934 2,899,012 Z 612,839 98,428 27,942 49,881 8,448, 036 

April 2, 567, 411 3,177, 085 2, 736,375 63, 490 25, 682 48, 735 8, 618, 778 

May 2, 520, 668 2, 918, 594 2, 540, 466 92, 367 23, 942 70,193 8,166, 230 

June 2,618,939 2,820,647 2, 491, 347 94,867 23,380 70,326 8, 119, 506 

Total..., ..... 33, 674,979 49, 916,952 39, 596, 883 1,067,098 346,856 1 973,077 125, 675, 895 

1 Includes imported liquors as ollows: 8,254 proof gallons of alcohol, 30,497 proo gallons of whisky, 33,499 

proof gallons of brandy, 25,114 proof gallons of wines, 75,240 proof gallons of other I quors consisting of 54,882 

proof gallons of rum, 2,796 proof gallons of gin, 317 proof gallons of vermouth, 178 proof gallons of cordials 

and liqueurs, 639 proof gallons o unclassified spirits, and 16,429 proof gallons of products for exportation. 

2 Represents high-proof spirits produced at registered and fruit distilleries. 

5 Represents 100,938 proof gallons of rani, 352,914 proof gallons of gin, 27,120 proof gallons of vermouth, 

219,436 proof gallons of cordials and liqueurs, 30,292 proof gallons of unclassified spirits, and 242,457 proof 

gallons of products for exportation. 

Arkansas 

California 

Colorado 

Connecticut 

Florida 

Georgia 

Hawaii 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Missouri 

Nebraska 

New Hampshire 

New Jersey 

New York 

Ohio 

Oregon 

Pennsylvania 

South Dakota 

Tennessee 

Virginia 

Washington 

West Virginia 

Wisconsin 

Total 

157, 074 

Registered 

distilleries 

130 I 123 

3 

7 

7 

2 

Fruit distilleries 

1 

103 

1 

2 

8 

Internal 

revenue 

bonded 

warehouses 

262 

2 

12 

1 

Stocks June 30 1 

Registered 

distilleries 

Number of premises operated 

Fruit distilleries 

86 

140 

148 

136 

138 

129 

120 

127 

120 

116 

137 

111 

141 

148 

123 

For footnotes, see p. 195. 

Fiscal year ended June 0- 

Whisky Totaldistilled 

spirits 

18, 875, 964 38, 601,236 50,780 780,940 75, 073, 993 67, 299, 166 100, 83, 058 72, 616, 195 120, 01

3

1, 294 68, 611, 650 114, 926, 395 72, 059, 023 114, 578, 069 81, 267, 368 128, 325, 941 80, 541, 974 130, 552, 148 84, 709,171 144, 207, 510 87, 913, 792 136, 836, 551 58, 832, 992 90, 463, 887 63, 891, 224 142, 330, 770 63, 226, 912 178, 131, 350 58, 822, 676 173, 505, 111 53, 603, 200 147, 160, 331 

Tax-paid withdrawals 

1 See footnote 1, table 74. 

2 See footnote 2, table 74. 

See footnote 3, table 74. 

TABLE 76.-Summary: Production, 

30, of whisky and of total distilled 

to 1948, inclusive 

14, 926, 329 

150,428 

291, 265 

197, 499 

861 207,599 

74 171, 703 

78, 847, 996 

102,397 

248, 516, 605 

206,828 

11, 797 

502, 060 48, 827,662 

689,857 3,881,868 

9,791 219,950 

123, 772 

59,412 2,920,884 

1,118, 545 

2,093, 875 

12,581,495 

159, 220 

103, 192, 745 

707,057 

1,098, 860 

18, 632 

Production 1 

4,897 

23,248, 621 

3, 771 

4, 702 

162,233 

409, 452 

28, 422 

1, 167, 249 

17, 908 

54,085 

964, 022 

323,253 

16, 378 

254, 297 

Whisky 

62, 362, 666 

149, 112, 923 

223, 659, 539 

223, 457, 850 

102, 805,872 

93, 003, 917 

98, 993, 30.3 

121, 851, 983 

13), 257, 424 

19, 529, 698 

41, 562, 303 

197, 464, 516 

167, 994, 805 

129, 597, 067 

Fiscal year ended June 30- 

1934 

1935 

1936 

1937 

1938 

1939 

1941 

1942 

194,3 

1849 

194.5 

046 

1947 

1948 

Whisky 

57, 717, 662 

152, 807,236 

300, 658, 608 

945, 285,663 

471, 159, 539 

478. 899, 618 

480, 937, 609 

504, 080, 691 

518, 918,887 

424, 824, 966 

348, 646, 381 

307, 587, 545 

374, 072, 055 

464, 825, 305 

522,260, 756 

Total distilled 

spirits 

63,065, 017 

160, 755, 394 

310, 803,839 

462, 607, 980 

497, 527, 755 

522,058, 134 

525, 394, 924 

551, 424,175 

687, 751, 374 

476, 345, 030 

376, 277, 850 

338, 172, 677 

420, 282, 363 

525, 827, 726 

594, 733,085 

Internal 

revenue 

bonded 

warehouses 

117 

192 

253 

277 

285 

303 

295 

238 

275 

269 

258 

249 

278 

267 

262 

2 

3 

58 

14 

6 

1 

Premises operated 5 

3 

1 

2 

1 

2 

1 

1 

3 

2 

1 

4 

2 

26 

1 

1 

7 

2 

20 

6 

1 

7 

51 

88 

121 

137 

118 

112 

101 

105 

116 

130 

122 

138 

144 

147 

130 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1949 

1945. 

1946 

1947 

1948 

27, 421, 266 594, 733,085 

See footnote 4, table 74. 

5 Represents number operated during any part of 

the year. 

tax-paid withdrawals, and stocks on hand June 

spirits, and premises operated, fiscal years 1934 

[Tax gallons] 
Cordials 

and 

liqueurs 

Month Whisky Gin Brandy Other Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

7, 002, 759 

7,621,302 

8, 961,191 

15,300,533 

16, 387, 830 

12,410,696 

8, 695, 570 

8,526,067 

7, 661,274 

7, 927, 823 

7,302,030 

7,319, 747 

114, 916,903 

613,550 

449, 764 

493, 293 

984,100 

1, 017,437 

726, 780 

427,104 

180,330 

W7538 

479,

, 

 220 

564, MO 

023,435 

7, 267,090 

 127 

96,352 

140,318 

283,027 

308, 192 

242,076 

201,503 

179,029 

160,017 

107,032 

160,212 

185,818 

26,710 

17,111 

44642 

68, 397 

70,338 

64,820 

65,782 

69,443 

Ert, 813 

40 

66, 

,618

368 

64,446 

2,207,673 659,978 

125,376 

29, 986 

48,436 

64,201 

52, 202 

61, 678 

62,156 

55.929 

45,285 

51,059 

50, 118 

.60, 157 

686, 678 

7,852, 5% 

8,114,516 

9,688,88 

16,:500,6* 

17,836,006 

18,fa ON 

9, WO, 121 

9, 810, 7111 

8, 666,7% 

8.143,211 

8,253,101 

176,132,822 

TABLE 79.-Production: Rectified spirits and wines, by kinds and by months, 

fiscal year 1948 

[Proof gal ens] 

743,959 

684, 0815 

464,883 

325, 769 

301, 171 

348, 742 

616.776 

1,037, 875 

3, 425,143 

1, 796.413 6 

1, 402, 734 

1, 088,983 

686,678 

tt, 973 

43,987,846 

43,682,642 

47,581,388 

54, 609,172 

68, 021,166 

71, 021, 430 

67, 9/3, 773 

119,634,876 

161, 473, 794 

48. 623,865 

25. 575, 145 

196 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 78.-Materials:[ Used in production of rectified spirits and wines, by kinds 

and by States, fiscal year 1948 

[Proof gallons] 

_ 

State Alcohol Spirits 2 Whisky Brandy Wines Other Total 

California 

Colorado 

Connecticut 

Ileorgia 

Illinois 

Indiana 

Iowa 

Kentucky 

oommana 

daine 

Maryland 

viassachusetts 

elichigan 

dinnesota 

dissouri 

iew Jersey 

Jew Mexico 

Ow York 

)hio 

)regon 

'ennsylvania 

'ennessee 

Viscously 

Total 

519,696 

278,027 

903 

2,367, 794 

5, 619, 276 

16,036 

6, 959, 117 

1,632 

5,132 

4, 422, 919 

359,924 

137,820 

40,560 

5, 936 

2, 228,873 

776, 752 

5,497, 567 

6,419,010 

18,005 

1,441,462 

151, 5114 

732 

14, 871, 817 

10, 878, 741 

7, 774 

11, 119,870 

108 

14, 848 

6, 879,319 

703,293 

43,949 

62,414 

100,133 

783,066 

590 

1,441,896 

223;140 

6,197,975 

I, 028 

3,290 

1,059, 065 

92, 253 

6 828,444 

8, 877, 647 

9,257,826 

1, 319 

5, 598,064 

320,866 

16,766 

7,376 

5,415 

150,211 

1, 321, 7M 

1,622,684 

5,399,038 

8,766 

50 

4,473 

2,521 

512 

22,571 

344 

347,424 

5,171 

36, 736 

163, 181 

12,267 

22, 970 

22,002 

143,329 

15,508 

40 

28,754 

5,735 

78,746 

240,607 

9,323 

305 

16, 153 

639 

122,070 

42,773 

49,715 

29 

22,651 

7,232 

26,947 

524 

255 

697 

... 

367 

15,

5, 

 657 

20,383 

9,623 

241 

26,335 

34, 607 

198 

100, 288 

404, 415 

41,668 

382

1,152 

30, 868 

71,673 

33,895 

1,007 

211 

47, 532 

266 

61,849 

64,432 

614 

51, 736 

3,406,12E 

241 

562, 101 

1,833 

19, 322,149 

25, 926,033 

28,2% 

26,440„ 

4. 

16 

1, 484, 

401, 

117, 

111, 

3, 239, 

4 

7, 499, 

17, 347 , 

1, 3 

44611 

125, 574 895 33, 674, 979 49,916,952 39, 596, 883 1,067, 098 346,856 8973,077 

See footnote I, table 77. 

See footnote 2, table 77. 

See footnote 3, table 77. 

I For production of distilled spirits at registered distilleries, see table 60. 

2Represents 905 proof gallons of alcohol, 172,918 proof gallons of high-proof spirits, 52,232 proof gallons of rum, 558 proof gallons of vermouth, 139,955 proof gallons of wine, 102,722 proof gallons of unclassified spirits, and 217,888 proof gallons of products for exportation. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 197 

TABLE 80.-Production: 1 Rectified spirits and wines, by kinds and by States, and 

premises operated, fiscal year 1948 

[Proof gallons] 

State Whisky Gin 

Cordials 

and 

liqueurs 

Brandy Other Total 

Number 

of plants 

operated 2 

California 2,897,104 73,364 32, 073 332,188 28, 558 3,363, 287 41 

Colorado 295 295 1 

Connecticut 173,392 127,438 194,720 68,949 564,499 11 

Georgia 1, 724 1,724 1 

Illinois 17, 872, 470 13 364,504 5,758 103,934 18, 346, 679 ZS 

Indiana 25, 447, 467 327,493 127, 815 74, 812 44, 756 26, 022,343 9 

Iowa 10, 855 17, 169 28,024 1 

Kentucky 2E 364, 564 56, 080 1, 609 15,157 26, 439, 410 25 

Louisiana 619 214 3,948 188 4,969 3 

Maine 1,851 17,789 3,127 22,767 1 

Malyland 16, 868, 845 51,632 35, 309 13, 850 16, 969,636 19 

gaaeachusetts 769,291 440,882 265, 462 

356, 509 

11,395 

12124 

53,431 

29, 466 

1,480,461 

398,099 

19 

4 

11119mesota 

Missouri 11,100 

26,469 

3, 538 

90, 857 

06,286 

5,920 117,246 

110, 924 

2 

5 

New Jersey_ - ------- 296, 970 2, 631, 641 236,069 11,405 3,178, 14 

1 New Mexico 1,127 236 30 1,393 

New York 3, 572, 588 19, 919 62,129 5, 699 11,328 3, 671,663 11 

Ohio 

Oregon 

5, 136, 919 

22,653 

2,035,169 107,576 43,720 168,639 7,492,023 

22,653 

10 

tennsylvania____ _____ 16, 426,365 1,460, 783 276,227 182,661 127,018 17,453,054 28 

Tennessee 1, 329 1,329 

Wisconsin 20,925 242 13,217 201 9,674 44, 259 6 

Total 114, 916, 903 7, 267,090 2, 207, 673 654, 478 3686,678 125, 732, 822 237 

, For production of distilled spirits at registered distilleries see table 61. 

 s Represents number operat% during any part of the year. 

See footnote 2, table 79. 

TABLE 81.-Summary: Materials used for rectification and production of rectified 

spirits and wines, and premises operated, fiscal years 1988 to 1948, inclusive 

[Proof gallons} 

Materials used for rectilloation 

Fiscal year ended June 30- 

Spirits 

1%6 

1937 

1938 

1939 

1940 

1941 

7842 

1943 

12 

1946 

1091 

Production 

Numher 

of plants 

operated 

1036 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

NM 

1946 

1997 

1948 

1 Included with alcohol. 

.'Fiscal year ended 

June 30- 

21,726, 565 

31, 588,870 

32,676,622 

33, 593, 409 

37,977, 224 

44, 317, 166 

55,961,730 

60, 794, 623 

57,862,477 

101, 641 006 

124, 727, 150 

130, 700, 615 

114 91q 903 

Whisky 

18,602,394 

29,258,533 

29, 626, 345 

17, 522, 484 

17,475,958 

22,844, 540 

19,675, 212 

1,734,804 

2,331, 970 

21, 185,331 

92,301, 841 

92, 285, 350 

33.674,979 

Alcohol 

6, 767,295 

8,147,844 

7,663,863 

7, 231, 564 

6, 866,097 

6, 764, 707 

7. 597, 941 

2, 965, 280 

898, 304 

7,057,837 

11. 497. 751 

10. 547,373 

7,287,090 

Gin 

11, 848, 021 

13,901, 129 

13,391,833 

25,892.987 

35,690,096 

25, 160, 722 

44,366,831 

54,399,188 

57. 106,092 

49.916, 952 

3, 117, 562 

3,811,652 

2, 721, 758 

2,192,964 

2, 437,706 

2,542178 

3, 228, 135 

3,965. 502 

3,985, 429 

6.686,947 

11, 308, 854 

4, 545, 503 

2, 207,673 

Cordials 

and 

liqueurs 

14,072, 519 

16,123, 437 

13, 673, 665 

13, 554, 212 

15, 295, 513 

17, 021, 767 

20,650,946 

29, 037,012 

32, 111,417 

40,848,886 

45.829, 758 

43,692, 046 

39, 59E 883 

Whisky 

93,435 , 

79,321 

33, 824 

57, 589 

74,372 

184.835 

366, 321 

1, 361, 541 

1, 615,052 

1,677. 186 

1,942,399 

I, 677,869 

654,478 

Brandy 

172 408 

208,962 

246, 586 

250, 514 

321,911 

563, 257 

904, 727 

2,901, 863 

2, 771 289 

3, 417, 792 

3,939, 793 

2, 475, 048 

1, 067, 098 

Brandy 

Other 

569,348 

OM, 041 

539, 288 

507, 411 

586, 877 

687, 775 

897,793 

1,657, 855 

5,667, 375 

9,766, 036 

5.003. 234 

3,070,329 

1.319,933 

32, 448,Ne 

44.310. v72 

93,559, 950 

43, 401,295 

47,656, 570 

54,157, 628 

67, 770, 903 

70,124, 821 

67, 686, 405 

118, 863, 389 

150, 878.888 

148, 560,353 

125, 732, 822 

Other 

Total 

Total 

379 

540 

304 

284 

256 

245 

232 

215 

229 

259 

261 

254 

237 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 199 

VIII. DENATURED RUM 

[Relates to denatured rum produced by distillery denaturing bonded warehouses] 

TABLE 84.-Summary: Rum used for denaturation, and production, withdrawals, 

and stocks of specially denatured rum at distillery denaturing bonded warehouses, 

by months, fiscal year 1948 

Formula 4 is used in all denaturation of runt. 

TABLE 85.-Summary: Rum used for denaturation, and production, withdrawals, 

and stocks on hand June 30, of specially denatured rum at distillery denaturing 

bonded warehouses, by States, fiscal year 1948 

State 

Ram used 

for denaturation 

Specially denatured rum Number of 

distillery 

denaturing 

bonded 

warehouses 

operated ' 

Production Removals Losses Stocks 

June 30 

Massachusetts 

Total 

Proof gallone 

898,483 

585,573 

Wine galIons 

604,919 

461,625 

Wine gallone 

608 425 

458,793 

Wine galIons 

2,343 

2,195 

Wine gallens 

21, 207 

20,550 

I 

1, 584,056 1, 066,574 1,059, 218 4, 538 41, 757 2 

1 See footnote 1, table 84. 

s Represents number operated during any part of the year. 

Specially denatured rum 

Rum used 

for denaturation Production Removals Stocks. 

Month 

Proof 

gallons 

125,724 

148, 927 

129, 439 

156, 466 

129,405 

150,161 

95,391 

134,195 

102,172 

130,833 

138, 561 

142,782 

1,584, 066 

Wine 

gallons 

84,652 

100,275 

87,153 

105,351 

87,131 

101,106 

64, 228 

90,356 

68,794 

88, 092 

93, 299 

96,137 

1,066,574 

Wine 

gallons 

91, 115 

92, 474 

89, 595 

99, 144 

102, 949 

92,550 

80, 785 

68,441 

77, 255 

82, 225 

87, 475 

95, 210 

1,059,218 

Wine 

gallons 

32, 216 

39, 631 

38,580 

42,504 

26,072 

34,013 

17, 249 

39, 028 

30,172 

35, 643 

41, 155 

41,757 

41,757 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

131,755, 901 

773,578 

57,273 

7, 945, 303 

3, 380, 369 

679 

105,434 

198 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

VII. CONSUMPTION OF DISTILLED SPIRITS 

Distilled spirits bottled by rectifying plants, tax-paid bottling houses, and internal revenue bonded 

warehouses] 

TABLE 82.-Battling: Distilled spirits (rectified and unrectified) bottled for consumption,' fiscal year 1948 

[Wine gallons] 

Rectified products 2 

Bottled 

at 

tax-paid 

bottling 

houses a 

130,387,100 

760, 595 

56, 818 

7,940,855 

3,378, 276 

679 

105, 434 

, 388, 780 

1 Represents distilled spirits bottled at rectifying plants and tax-paid bottling houses, and the following 

bottled-in-bond products: ax-paid w thdrawab of distilled spirits bottled in bond prior to tax-payment 

and withdrawals of bottled distilled pirits which were bottled in bond after tax-payment. Includes imported distilled spirits bottled after withdrawals from customs custody. Exclusive of 281,337 wine gallons 

of rectified distilled spirits and 81,207 wine gallons of unrectified distilled spirits for exportation and 195,488 tax gallons of whisky bottled in bond for export. s Includes imported distilled spirits used for rectification proof gallons of brandy, as follows: 30,497 proof gallons whisky, 33,499 

,54,882 root gallons of rum, 2,795 proof gallons of gm, 178 proof gallons of cordials and liqueurs, 8,254 proof gallons of alcohol, and 639 proof gallons of unclassified sirits. Includes imported rectified distilled spirits used in bottling as follows: 391 proof gallons of rum. 

Includes imported =edified distilled spirits used In bottling as follows: 89,691 proof gallons of whisky, 

unclassified spirits. 32,983 proof gallons of brandy, 90,503 proof gallons of rum, 9,742 proof gallons of gin, and 1,547 proof gallons of 

a Includes imported =rectified distilled spirits used in bottling as follows: 28,407 proof gallons of whisky, 9,730 proof gallons of brandy, and 21,752 proof gallons of rum. 

Represents 682,945 wine gallons of blends of whisky 4 years old or older, 718,214 wine gallons of other blended whisky, 130,374,366 wine gallons of spirit whisky, and 376 wine gallons of other whisky. 

TABLE 83.-Summary: Distilled spirits (rectified and unrectified) bottled for 

consumption,' fiscal years 1941 to 1948, inclusive 

[Wine gallons] 

Fiscal year 

ended June 

30- 

Whisky 

Brandy 

Runt 

Gin 

Cordials and 

liqueurs_ 

Alcohol 

Other spirits, 

Totals 

Kind 

92, 629, 757 

Bottled 

at 

rectifying 

plants 

1,368, 801 

12,983 

455 

4,448 

2, 093 

144,018,537 

Total 

8,183,930 

279, 055 

274,199 

2,382, 089 

Bottled 

at 

rectifying 

plants 

, 230, 967 

71, 448 

90,246 

Unrectified products 

2,183, 919 

169, 914 

64,532 

1,081,646 

, 488, 124 

Bottled 

at 

tax-paid 

bottling 

houses a 

6, 774 

339 

2,717,091 

8,347, 899 

448,969 

338, 731 

3, 463, 735 

Total 

77, 222 

40, 585 

9,153, 055 

180 

9,128, 745 

19, 836 

4,294 

Bottledin-bond 

products 

165,888,683 

149, 232,495 

1, 242, 383 

408 298 

11,409,038 

3,380,369 

77,901 

148,199 

Grand 

total 

Whisky Brandy Rum Gin 

Cordials 

and 

liqueurs 

Alcohol Other 

spirits Total 

341,125 

232,167 

45,266 

35, 916 

31, 502 

132,697 

114, 614 

77,901 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

119, 548,126 

136,038, 633 

135, 273, 247 

98, 430,899 

143,171, 432 

163,796,884 

166,218,217 

149,232,496 

2,010,621 

2,340, 879 

4,493, 152 

4,538,048 

4,063, 886 

3,612, 167 

2,836,939 

1,242,383 

1,378, 192 

1,813,449 

2,917,579 

12, 999, 466 

2,024, 582 

951, 314 

688,860 

400,298 

13,316,856 

14,398,909 

6,323, 482 

7,461, 770 

10,609,224 

19,912, 035 

18,845, 995 

11,909,038 

3, 7M, 858 

4,756,808 

5. 994,371 

5,999,531 

9, 166, 662 

13,985, 185 

6, 702,954 

3,380,369 

151,872 

170, 735 

256,842 

2,791,290 

1, 285, 811 

1,176, 418 

324,906 

146,199 

140, 601, 650 

159, 748, 580 

155,302, 738 

130, 201, 920 

169, 742,999 

283,566,703 

196, 531, 435 

165,888,683 

Prior to 1041 consumption was represented by tax-paid withdrawals. See table 76. 

811598-49---14 
200 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 86. Operations in specially denatured rum: By manufacturers, by States, 

fiscal year 1948 

[Wine gallons) 

State Received 

17sed in 

manufacturing 

Stocks 

June 30 

Number of 

manufacturers 

operating I 

Florida 

Illinois 3,990 3,959 166 

Kentucky 74, 286 

1 

76,267 

17 

Michigan 2, 889 

2,700 2,850 200 

¢presents number 

Missouri 

New Jersey 44, MO 42, 6, 228 

New York 405 4516 19 

North Carolina 4, 570 4,633 352 

Ohio 495,426 491,187 36,808 

83, 424 94, 679 3,353 Pennsylvania 15, 138 17,312 469 Tennessee 

Virginia 200 180 59 

West Virginia 338,628 342,613 24,605 

600 739 105 

Total 1, 064, 217 1, 067, 525 74, 270 55 

operated during any pmt of e year. 

LX. FERMENTED MALT LIQUORS AND CEREAL BEVERAGES 

[Produced by breweries] 

TABLE 87.-Materials: Used in production of fermented malt liquors and cereal 

beverages, by kinds and by months, fiscal year 1948 

[Pounds] 

Month 

Grain apd grain products 

Malt Corn Rice Wheat Barley S°gr411am 11111 Total 

July 

August 

273,694,648 96,581,734 18,062,658 138,000 841,800 1,944,216 391,261,086 

September 

266, 990, 162 94,636.740 17, 845,191 , 090, 800 716,900 1,854,702 383, 033,485 

October 

285, 456,724 93, 605, 761 18, 603,464 , 547,660 706,870 1,984,695 381,904, 164 

November 

275,348,03898,160,900 98,160, 19, 725, 598 , 614, 600 674,340 1, 885, 993 397,409.469 

December 

205, 951,053 53,525,443 26, 518,840 225, 500 577,234 3,657,752 290,451, 822 189, 136,428 46, 604,728 26,390,576 209, 900 528,939 3, 834,665 266,605, 236 January 

February 

198, 020 935 48, 480,222 0, 058, 704 119, 60 565,187 3, 926,262 279,173,946 

March 

193, 20,096 48, 819,466 27, 945,179 38,600 490,406 3,188,220 273, 760,967 

April 216,003,617 50, 671,112 30,721,879 94, 400 590, 080 4,110, 397 302,191,485 

May 

228,029,578 64,906, 773 29,865, 334 14,152 707,044 4, 190, 498 317, 712,379 023,642,264 55,591,917 27, 165,385 14, 700 742,393 2, 576,586 309,639,225 are 260, 918, 436 68,665, 369 31, 478,192 23,400 815,425 , 667, 969 363,468,790 

Total 2 796, 262,968 810, 144, 155 302, 281, 030 5,129, 348 7,962, 618 34,821,925 3, 960 60 044 

Month and 

Soy beans 0„„.... 

and 

Cassava Potatoes and soy ---4-- Hops d and and 

shops bean hop extracts cassava potato products products products 

• 

July 

19, 339, 290 4, 175, 173 3, 334,602 162, 800 

August 

 18, 235, 521 4,066, 686 2,772,317 112,800 

September 

 18,409,048 4,014,374 1,476,618 99,400 

October  19,478,745 4,152, 648 320,136 93, 300 

November 

 13, 763, 802 3,082, 438 1, 238,127 69.300 

December 

 12, 666, 246 2, 787,455 912,318 46,317 

January 

 12,889,865 2,921,457 1,565,598 62, 400 

March 

 14, 2, 

 854, 275 3, 158,753 2, 926, 319 74, 300 

April 

 15, 726, 626 3, 331,802 3,170, 

 3,170,283 80, 200 

May 

 17,285,078 3, 277, 430 3, 152,007 71,000 

Tune 

 18,043,683 3,785,049 4, 053, 

787 

153, 300 

MEHE RHIE Welgiiggaria 

48, 

Total 4,126, 934 193, 275, 206 i 41, 576,128 25,784,488 1,073, 266 

, 488,079 pounds of ops and 90,049 pounds of hop extracts. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 201 

TABLE 88.-Materials: Used in production of fermented malt liquors and cereal 

beverages, by kinds and by States, fiscal year 1948 

[Pounds] 

State 

Grain and grain products 

Malt Corn Rice Wheat Barley Sum Total grain 

Dtrict of Colum- is 

MuilimmiummaRramogm IOW Igitidtigidg11116060Wiliggii4gid eg.:ttre ist:g. g.ga4 n.e v:4c4 .4 g 

Arizona 4,313,470 100000 26,340 5,309,710 

CalKomm 151,737,244 10, 319, 376 1, 303, 884 208,01,067 

Colorado 19, 232,026 5,772,600 27,491,178 

Connecticut 6,302,310 12, 000 8,488, 110 

Delaware 4, 882, no 2,700 6,80,070 

bia 5,312,939 20,700 7,095, 149 

Florida 13, 567,00 615,500 80, 30 688,500 19,625,946 

Georgia 2, 115, ODD 3,169,700 

Hawaii 5,446,220 1, a 764 7, 764, 964 

OW 2, 188,9W 4, 200 2,988, 398 

Illinois 105,799,321 10, 744, 755 618,900 231,110 2,052,580 252, 148,634 

Indiana 99,236,830 2, 40 663 35,100 139,110 138,229,188 

Iowa 4,843, 7/0 6,190, 510 

Kentucky 48, 466,927 7,953,190 142,000 70,804,882 

Louisiana 51, a 198 11, 143, 668 916,800 72,134, 771 

Maryland 60928,037 390,800 12, 500 115, 390 400,000 84,873, 782 

Massachusetts 50417, 373 3,047, 878 0 900 2,249,960 69,819,366 

Michigan 140 948,338 18,515,516 100 3,600 42,900 212,910 450 

Minnesota 92, 189, 196 6,257,06 719,500 129,790,687 

Missouri 219,706, 65674,142,539 74,142, 320, 538,181 

Montana 7,817,710 8,726 76,160 248,4(X) 10, 120, 145 

Nebraska 33,091,401 8, 695, 60D 62,500 46,50 451 

Nevada W8,249 7,000 1,321,099 

New Hampshire_ .. 496,100 564, 296 

New Jamey 200 314 982 1,478,950 293,000 233,000 7,969,000 277,709,186 

New York 396,10, 107 33,684,807 1, 784,098 2,927,510 28,660 52,516,996 

North Carolina_ ... 2,394,266 3,504,066 

Ohio 10 126,994 22,928,449 121,600 223,828 491,850 271, 186,00 

Oklahoma 2,700,677 1,058,300 L 039,917 

Oregon 12,414,715 2,172,700 319,925 17, 222,490 

Pennsylvania 20 020 276 5,927, 761 654, 900 3, 247,830 12, OA 716 393, 221,066 

Rhode Island 25,749,610 10,000 42,100 34,569,486 

Tennessee 8,868,400 2,416,060 12,196,260 

Texas 62,851,388 5,086, 725 3,374,200 72,924,543 

Utah 6,289,060 324, 450 0 013, 690 

Virginia 5,08,50 7,670, 210 

Washington 50,831,488 3,528,231 46,6220 2, 031, 360 77, 808, 661 

West Virginia 2,194,600 35,368 2,811, 3.15 

Wisconsin 327,806, 395 63,110,862 889,650 450,930 497,004,882 

Wyoming 2, 675,584 180,100 3,476, 774 

Total , 796, 262,968 810, 144, 155 302, 281,030 5,129, 348 7,962,618 34, 821,925 3, 956, 002,044 
malt liquors,bymo

nths,„fiscalyear1948 

203 202 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 88.-Materials: Used in production of fermented malt liquors and cereal beverages, by kinds and by States, fiscal year 2948-Continued 

[Pounds] 

Soy beans 

and soy 

bean 

products 

State Sugar and 

sirups 

Hops and 

hop extracts 

Cassava 

and cassave prod. 

nets 

Potatoes 

and Potato 

products 

Arizona 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

[I lium 

Miami 

Lowe 

Kentucky 

Louisiana 

Earyland 

Essimhusetts 

Vlichigan 

VI innesota 

ELssouri 

VI ontana 

gebraska 

gevada 

Sew Hampshire 

Ow Jersey 

Sew York 

9 orth Carolina 

ihio 

iklahoma I 

tregon 

'emmylvania 

Jiode Island 

mmmoe 

'etas 

itah 

Pirginia 

Vashin ton 

Vest Virginia 

iriseausin

if yoming 

Total 

1, 202, 198 

57,625 

332, 435 

5,750 

41,810 

52, 950 

29,580 

12,210 

292, 632 

92, 690 

10, 995 

203, 300 

136,010 

2,650 

382,285 

24, 618 

67, 647 

115 

13,502 

3, 380 

570 

1, 750 

 137, 734 

386,893 

186,083 

225 

21,570 

129, 343 

186,050 

 77, 640 

26, 050 

4,625 

86,434 

6,060 

31, 525 

4,126,934 

270,530 

4, 353, 071 

5,060 

1,144, 170 

34178 

63,300 

1, 542, 192 

437,925 

641,960 

13, 900 

6, 282, 035 

5,300,556 

511,02A 

1, 258, 803 

5, 411, 165 

4,971,630 

13, 591,357 

3, 779, 797 

14,936,256 

9,252, 175 

578,826 

1, 958, 283 

1, 275 

181, 742 

16,609,033 

30,904,245 

469, 100 

10, 772,029 

21,697 

29,760 

42, 702,275 

9, 885,105 

885, 105 

1, 023,809 

900 

441,588 

1, 527, 058 

 479,968 

12,961,716 

578,119 

43,133 

2, 230,120 

Z 494,718 

1, 367, 691 

887,218 

2, 091,299 

1,479,390 

2,897, 123 

6, 210,327 

2, 693, 893 

4, 613,038 

848.782 

,361 

77 23, 398 

701,411 

55, 650 

4,671,001 

45,674 

256, 965 

85,680 

60,984 

71, 032 

220, 988 

26,211 

67,331 

28, 530 

76,411 

719,146 

715, 707 

962,815 

3,661,872 

109,855 

992,877 

15, 342 

10, 220 

 35,114 

36 555 

171

,

, 926 

972,115 

109, 355 

1, 1 

56,195 

 22, 193 

5, 492,008 

4,183,3&5 

1,771,583 

5, 437, 719 

83,283 

2, 293, 853 

653,840 

1, 749,208 

830, 226 

2,095,977 

5, 100 

9,888 

4, 900 

. _ 

10, 900 

1,200 

1,066,265 

-- - - 

1, 073,265 193,275,206 i 41, 576,128 

- 

25,784, 488 

See footnote 1, table 87. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

afi. 

:. 

1! to ° 

MURMUR 

1164'101616% 

eloi ar a; <Oa; e a1 at e ,a1 cr1 

- ill '888 

inIMERRAR 

Kragg5001 

898 'LLB t 

4 a= .... V3 

• a Ls 

.8•0 

E. 

ERE EMERRU 

ElWdtag4 

mw oi ce tc7 e e .riog t-,4Sce 

409 t00 '89 

Tax-freewithdrawals 

1930,1, 

OURREHRial 

tgoRwgga.94 

314 '1101 

Forexport 

RORRERREEIRR 

gggd.iiggFigri 

604 tom 

Forcereal 

beverages 

REHR RUM 

49,043 

Consumed 

on 

pre

mises 

nr-oriMMEN 

gg-r-recedeceee-r 

096 '1VZ 

Tax-paid withdrawals r 

1310,1, 

3gEENIRet -;:rg

al0i5V50 itriS4(4949eSienicictotof 

su %sew 019 'at '8 631'693 '9 389'946 '9 OM 'OIL'9 036 1/1 '9 919 %se '9 660'9t1'9 

169'931 '9 

191 'Lon 

496 1 613k 

900 'uts 's 

TIP 184 `8 

In barrels 

and kegs 

EMRRUE2;51 

graiggIg4 

OM '321 'it 636 '899 '3 

113 '361 '3 

34£ ' 1M '3 116 '191 '3 

666 '884 '1 

/LI '384 '1 

ozo 'goo '1 toz 'oEt LIZ 994'3 £69 'as '3 sis '9L8 '3 9so '9e9 

24i1/11 04 

mi 9012 

edid itg 

, EIRWREREE

1050*algg c r •e ,1 X 4.J r1-it 4. 1.6 1•E .6. 

269 '019 

114 '419 

SEL '0491 016 '9g4 949 '986 

Ito '999 '6 

lit '6911 641 '6461 

46Z 961 .1 198 'ors 001,'118 889 '89e'9 9L6 '646 '9 

AERRAERHSEE 

tOgg5gggAl aideecediSeeztrzozeZed 

613 '163 '16 049 ' 164 '8 

6¢9 '943 619 'ORE '4 169'630 'L sso '99z '9 920 'zos '9 tzo %TT '9 903 ' 199 '9 

1'9t'390'6 000 '093 ',a 

'919 'a 

Toz tgo 'a 

Month 

ruby Lugust Septe

mber 

)etober govember Dece

mber 

ranuary February March &pril runaYe 

Total 

8 
a 

"cs 

tL 

E 

a 

01 

02 

,a 

212 

204 

O 

a 

P. 

0 

a 

a 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

• '44 ------nriVrvc°”72.1323L"Iltel-133r£rtg""`""IllTr 

EM5 igEW.M.TOMMinliEillignalgiF 

crtg4thog,f.T:=IglgagIllgvfaIrnigqg=trit4 

en '888 '8 

Total 

unarm; 

Tax-pa id withdrawals 

19101 

131,814 

4, 324, 705 

618,002 

181, 181 

139,

943 

140,

986 

433,293 

72, 160 

134,292 

62, 713 

5, 560, 012 

3, 144,582 

144,964 

1, 640, 265 1,590,433 

1,865, 239 1,857, 158 

4, 835, 310 

3, 181,687 6,651,727 

224, 884 

1, 052, 314 

29, 526 14, 816 

6, 11 806 

12, 445, 309 

84,330 

5, 796, 959 

97, 342 

364, 158 

5,968, 943 

771, 660 261, 882 

1,759, 483 

171,622 175, 460 

I,595, 283 

79, 206 16, 585,733 

88, 924 

In barrels 

and kegs 

BY Pipe linefor 

bottling 

; 

% 

84368 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 91.-Surnmary: Production, withdrawals, losses, and stocks on hand June 

30, of fermented malt liquors, and breweries operated, fiscal years 1934 to 1948, 

inclusive 

[Barrels of 31 gallons] 

Withdrawals 

Produetion 

Tax-paid 

Grand 

Losses Stocks 

June 30 

By pipe In bar- total 

line for refs and Total 

bottling kegs 

37,678,313 8,011, 688 24,254,451 32, 286,039 450, 503 32, 718, 542 6,908,581 

45, 228,605 10, 954,762 31,274,069 42, 228,831 553, 547 42, 782,378 7, 766,433 

51,812,062 16, 328, 542 32,431, 298 48, 759, 840 555,643 49,315,423 8,659,482 

58, 748,087 22,929, 824 32,462,136 55,391,960 532,304 55,924, 264 9, 591,466 

56,340,163 24,266,063 29,659,955 53,926,018 460,813 54,386,831 

itiaggigv; t-ra -7.t

aciedcd oirici 

9,660,903 

53,870, 553 24,729,985 27,086,889 51,816,874 416,306 52, 233,180 9,447,166 

54,891, 737 27,004,065 28,010,165 53,014, 230 399,186 53,413,416 9,019,354 

55, 213,850 27,840,167 24,959,014 52, 799,181 479,034 53,278, 215 9,037, 708 

63,716,697 35,256,910 25, 599,309 60,856, 219 61, 855,092 8,935, 242 

71,018,257 41,112,864 27, 523.570 68, 434 682, 268 69,318,702 8,285,503 

81, 724 820 47,232,871 29,736,8%3 76, 969, 7641, 612,024 78,681,788 8, 882,358 

86, 6114,080 50,404, 576 29,186,0M 79,590,598 3,976,091 83, 566,689 9,261,600 

24,977,700 53,289,068 27, 997, 753 81,286,821 2,278,437 83, 565, 258 8,035,203 

87,856,902 54,876,027 27,754, 414 82,629,441 1,015,928 83,645, 439 9, 564, 515 

91,291,21959,540,63527,452,16086,992,7951,014,712 88,007,507 9 888,149 

TABLE 92.-Summary: Production, withdrawals, and stocks of cereal beverages; by 

months, fiscal year 1948 

]Barrels of 31 gallonSI 

Month Production Withdrawals 

Stocks end 

of month 

. Silly 

Hdpfember 

] °Weber 

Mretber lim i

r 

blilhary 

February 

March 

] WI 

, June 

Total 

ejlE1A§ AR iLl 

6,840 

7,421 

4,174 

5,238 

2,605 

2,177

1, 751 

1,398 

2,167 

3,243 

3,998 

7, 738 

EligEH ERA il 

.cottiefe9c4acq . .cq•et 

51,796 48,750 4,304 

Containing less than one-half of 1 percent of alcohol by volume. 

TABLE 93.-Summary: Production, withdrawals, and stocks on hand June 30, of 

cereal beverages; and plants operated, by States, fiscal year 1948 

[Barrels of 31 gallons] 

State Production 

Withdrawals Stocks 

June 30 

Number of 

breweries 

at whieh • 

cereal bev. crane transactions 

occurred 2 

Eicut 

is 

8,457 

286 

8,479 

280 

mitts 

to 

] Jersey 

gi is ev olt; gar 

-,-- Total 

320 

3,969 

1,434 

13,758 

120 

8,633 

14,821 

771 

12,397 

8, 320 

14, 058 

415 

4,010 

20 

625 

2,440 

640 

599 

51,798 48,750 4,304 I 

rlbe footnote I, table 92. 

2Rdpresents number operated during any part of the year. 

205 
206 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

gE5EgEgilgli g 

gligMgatig 

g 55REggFRFR 

4 :;4441-.:44.64,7: 

§E 4; 

NY 

g4 

ggg 

a

gag 

EERZUZ5RgE5 

0-4i444u44^" 

5EN5RRERE 

FgREEgE0 

FRERREEFEWR 

"'516RWFIRgg 

RE553REF6ERZ: 

eaeee-ta.;e --e 5N55224814EFF. 

'.45tglc‘ 

t t4 

. 0 ne‘80->8 505. 44 

! i 

R a 

g 

! 

f: 4 

O

e 

g 

0 

oa °B 

a 

E g a 

'El 

a 

a 0 a Ag 

a g' A5 

g g 

4 4i 

g g 

' 

g -64 

1-6 

o at 

I § a 

& rg 

e § 4 gt 

a g St 

- 

a irg 

g amp ti 

25. 

1 in 

a 

 445; T! 

Jggl = isernP. trie, 

gi 

ffi°a mp sl 

asan 

2870ti Ei 

g0a4ti 

ilt015 •1 

narinli 

F1114444 e productionof winesand to 

IgnqP§r .a gegt§0.5 .,-scoctr4,5ag 

Rg se). R 

g5 aa 

to 

5 

8 

a. 

8 

A.Fruit(pounds) 

CO 

CO 

03 

•■• 

0 

4 

.19 

to 

I 

.„ 

.0 

ro 

0 

4 

kr; 03 

A 

0 

iEgggRg" raa.tggAginERREg 

O 

ralg R 

t 

2 

err 

R•RRR 

-1444 

RRgE5g3ZEREF 

-,41,1z444g44 

8 

O 

R. 

a 

0 

8 

a 

a 

8 

t 

as 

-o 

. 14 a 

:4 

S F 

3 

RRAMEiEgig 

mr44ff444Ke6. 

 ae‘ 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 207 

a 

5 

5. 

O 

a 

0 

4 

I 

der C 

g§ t 

Z 

4 

I R 

q S czd 

gg S .6ug 

g..s, so 

a 

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121 

- '

6 

 4 

° S calg 

gc" :I Et 24 51 1:gg:d gog- saa12 

aLa 2ar 

11 V% 

21E42T 

-

2 

: /1 111 1 

 ig& . 

51ER 

RgAttg. 

5.E858,14i 1.41§§.00 ,

afMAAA 

0001, 

IRRFRRIERPR5REE5Rg45A IgRZRgg53 

gY2541Erg'ggggggggs 60.55 5.74' 

ac,..aaa a 

5 

.-r 

All other 

States 2 

a 

c'r 

g 

- 

" 

i cier 

a 

- 

4 

.. YR F 

- 

';'' 5 

Washington 

g 

g 

:1 

erg 

gg 

4 

Egg 

gYg 

gER 

g !=7 g 

5 R 

Oregon 

E 

g 

REAR 

ROI 

a a 

RE 

gg 

F 

g 

R 

g 

5 

g 

R 

" 

0112 0 

i RI 

a 

5 

'1 

2 ..i E 

Ri g 4 ..- 

New York 

Pal 

ee 

4: 

1 

.-: 

m 

RR 

e.: 

R? 

e g 

§ 

. 

RE 

e 5 g 

.g$ 

New J ersey 

g., 

41 

g 

E 

§ 

g 

:3 

a a 

g 

111U1051113 0 

RE 

gg 

.4c 

&0 -

§ nn. 

5 Pr= 

a 

gigE 

F.:44g 

.6 

g 

Arkansas 

R 

2 

ca g 

5 

R$ g g E 

PuTN 

2400.40=„A 

2 E 

AitSst`ab4 

a. 

tavEeR8 

_ 

aR 

gy OMSNO.$ATIMMO0.0-4CSMQ40M .4104C74045 

i eghte 

4 

i 

4 

e 4 8 

.1Eal . 

'82 arri"P R-a 

E' 0,a, 

.2,' A 
208 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

FIS2g5gglEg4 

226Aig2R6OR 

5EEA1121A242

22111FEEMA 

REPORT OF COMMISSIONER 

Treatment of wines 

Blending 

Winesused 

q 

gE 

g 

g

p 

ati 

Fortification 

Resulting 

product 

liit:g 

glE 

4c

RE 

4 

Winesused 

qmsig 

FM, 

g

52 

. 

Amelioration 

Resulting 

product 

5ggail 

HOPE 

gc

El 

4 

Winesused 

g0g=

6211ER 1,1 

g

Ei 

a 

Production 

Grand total 

'#W4T

RAQE5gC-HEIE

4 ,?

1 

Distilling 

materials 2 

trs 

, j 10 01 I 

a

REEEIMEE11

gEa1"

2: 

Over 14 and 

not over21 

percent 

alcohol 

a 

R k E , 

R

Not over 14 

percent 

alcohol 

Figagq'r 

OEEIMEERE

g 

IS elv

1111

1V-4 

55RAMOge_

Bg

t 

4 

TABLE 96.— Production: S 

0 

V 

0 

1661531201gg 

NEIEUTORRE 

eiggrs, ., 2 4X242:44,t1E4 . a.iglIi4T4444*4 

23215

AERER21655ZR 

220W 1

gg.4a 

gWaggnelia 

REFRERRREF23 

or

WFX6K6MZ: 

gRER6RIEFFFE 

„4„11,e,,pip,3, e

0111262

gugginelgsg 

Eggi: 7

W6116t11466 g 

RRYRRMing§i 2 

4:64ggIggggRk .RE2RER5R2RFE 

„pe 

s 

6 

a 73, 586, 361 85, 492,640 

bymonths,fiscal year 1948 

rt 

FA 

I 

0 

Fortification 

tl 

A-22 t 

gsari -= 

vsvisiga 

_0 0. 0.0.-oo 

geot8xch-Sag 
210 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

A505gRERAR 

MAY4E:UM 

74: 

669g,g61 

F2EARAARAARF 

„ 

gRAK5RRieig5 

ARAFR25g4AR 

ReRict, ' 

gagegsgAeAA

25ARAIEREHR 

84-44kaRgA g 

- 

gdogE!am

ERAMERAERAE 

et!gg g -

iggggergr!^gKg 

R5A0M4R444 F 

2ARR2gRAAFER 

g. . 

5A52444 1443R 

0.6.6.4

99119M4M 

AFRARA3A5R4R 

RARARAR5R92A 

csedea-zeokesoce06 

RAEARRAIE421 

06,r.:det.ccee . AAFERAR2i2A2 

grig.a16106 

aawaerefaefaa-r-r 

2,8 b 

vE2044= 

I .

.410VE:60 

ZitERAUS4 

gas 

t. 

4a 

-° 

.0 

4 

0 

00 

T .03 

I 

06 

Tax-paid withdrawals Tax-freewithdrawals 

ovs-a4 

090

1

~ 

wa

fl4t1 

48 

e 

:;g 

Es 

L. 

Wp 

24.E t

0.214 

2,04 

cvi 

Not). 

0 

! 

§ 

4

A 

C 

a 

5 

at 

a 

A 

0 

0 

a 

1 

5 

:§2f1

os± 

4 

ge

P8- 

igg 

F,04 

tot 

5g1 

4E4 

4:4„ 

0 

 Ur!' 

=s

4= 

2°3 

202 

p0 4 

4 o 

.0:

use 

13 

 F04 -1" 

Tax-freewithdrawals 

Total 

MAHE Rang 4 

ci 

gR EAR

"'

Distilling 

materials 

removed 

g 

A 

Wines 

removed 

foruseas 

distering 

materials 

41A 2 

42 ." ..ei 4.3 

t., 

qz 

'=53 AAR A g 4 

2

cr,,

0 

0 

, n 

0 

c.f

g

„ =EF-s . 

rZ°3 f. 

2.g ti , 

Forusein 

production 

of 

vermouth 

a 

, a  , 

Foruse in 

production 

of 

sparkling 

wines 

-0, 

91 , 

Tax-paid withdrawals' 

Total 

11,11=1 

FAER4L-'RE 

4 

EAAR51215ARARRERAMARRAA 

. _ - 9491 1"6'996%1'996 1g 

8

CE 9

'1 52 5 384'

Z W $96

16E 

5 80Z ' ' 048

Over21 

and not 

over 24 

percent 

alcohol 

45 

Over 14 

and not 

over21 

percent 

alcohol 

a

214Al2A2 

5A41 g 

4 

6 

A 

F.5

45

ERAER 

glagg 

Not over 

14 percent 

alcohol „7,,Rte 

2552AR 

R` 

e 

44AR

egg

4 

a 

8 3 015

.190'),14: 

ss.g...4 

atM--.4 

< iCJOUNC7:., 

4.2340,°,41.24v5

t 

090— 

m2 

,.. 

4.9,

REPORT OF COMMISSIONER O
212 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF 

TABLE 100.—Summary : Productio ,bymonths,fiscal year 1948 stingof 9, 398,274winegallonsof still urine' and 209, 128,557 winegallons Stocksend of month , ,1 30 113

gtgt-feeg4gMgilOgg 

MAMORU 

, ---ralgi —tc° ^ i 

147, 708, 343 

Over21 and 

not over24 

percent alcohol 

i:

NEWagEME 

railiggigc4 

ent s 82L 

Over14 and 

notover21 

percen t alcohol 

aggeiggststgg 

PiPlOggritg 

EMELIM§Rii 

98 110 ' 198'

Not over 14 

percen t alcohol 

Itmelgggsggl

Malrgini 

MigliirA§A 

. 64 4 98 NIL 1

4 

i iggcg.,4.6,ig. 

RIEra5MR4 

.1 -_g 7:.t, & 

51 ' Yst 

Withdrawals 

Total 

ggilgataggil 

,g4EllUgilii 

, j8 -31 J 1 00 g 

aswgcf,4-waa-t 

OttlItgrini 

Eininia0 

rZ LO g 156 g

Tax-paid 

demra-rdwecc.5.6 

MIggtagn 

ciEgIMIROU 

--- - 

OWE 

A. 

E. 

; 

tItIMtVg& 

aillaWag 

_ ..,,_ _ 

t i lt 'a oat 

Month 

July August September October November December January February March A 

May June 

Total 

S40.01". 

4EW1 

2 . 

Numbero 

opera 

8.5 

ii

-9--------

Stocks June30 

o 

RERREEEIREERR

ilgqirga4Ig

...28 

''CN.., 

't)gra Og 

ER 

es 

5 

A2 

g2

t. 

"t 

021 

gta 

-.

M iElgA§W§ 

'"1 °'°.°.. 

cvm

e 

a 

`I 

g

gg

g. 

Ig. 

1 

z, 

r,ai 

niA 

ggc=ng 

Egnlg 

n 

, 

11"=i

EgEtR

4 

OgREERERRE54

gego5g 1-5 '54

.- 

. Withdrawals Total 

'R gWg g gg

R5REERAIRENR

g 

4 .

Tax-free I 

a 

grg cs7 

04 

e 

RR RE

c

Tax-paid 

'"RgIrt-iR 

IlEilRel ERN

4 

g g

a 

ti 

0&41§M .R aqgctiga:g 

R s 

R 

En

5 3 45 0,

5 

Mgggr41120. 

Iligc, 

i 

v.2-60......va

<.40ouwoplgpAgw

_ , 
214 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 102.-Summary: Production, withdrawals, losses, and stocks of sparkling 13 

wines,' by months, fiscal year 1948 

[Half-pint units 

Month Produc- 

'ion 

Withdrawals 

Tax-paid Losses Sottrnke ons (t3g 4 2 Tax-free Total 

July 

August 

September 

October 

November 

December 

January 

Febm 

rc h

ary 

Ma 

April 

May 

June 

Total 

1,477,110 

965, 812 

712, 444 

579,796 

1,132,355 

1,939,750 

2,014,099 

1,563,356 

2,871,669 

3, 320, 365 

1, 423, 884 

2,421, 533 

1,016, 524 

1, 287, 915 

1, 676,138 

3,093,820 

3,162,643 

2,949,893 

I, 290, 307 

1,073,356 

1,134,343 

1, 002,619 

1, 245, 317 

1,981,866 

99,420 

119, 080 

58, 264 

129,230 

205,028 

285,451 

321, 571 

169,912 

223,239 

142, 171 

119,847 

120.919 

1, 114, 944 

1, 406, 985 

1, 739, 402 

3,223,050 

3, 367, 671 

3,235,344 

1, 611,878 

1,243,268 

1,357,557 

1, 144, 790 

1,365, 164 

1, 602785 

58,016 

57, 737 

62,975 

88,924 

74, 728 

251,688 

50,157 

38,207 

73, 984 

37, 992 

74, 907 

172. 446 

39, 791,678 

39, 287, 562 

38, 214, 067 

35,472,924 

33,167, 916 

31,615.682 

31,981,469 

32, 262, 251 

33, 700 663 

35, 832,

, 

 047 

35,815,805 

36,465,412 

20, 422, 173 93, 413, 746 '1,994,102 22,407,848 1,039,761 36,965,412 

Includes ar c y carbonated wines as follows: Production, 565,905; tax-paid withdrawals, 584,185; 

tax-free withdrawals, 2,876; losses, 3,462; and stocks June 30, 137,566 half-pint units. 

These figures represent wi hdrawals subject to tax at the follow ng rates: 15 cents per half-pint unit 

on naturally carbonated wine and 10 cents on artificially carbonated wine. 

Represents 1,197,912 half-pint units removed for conversion to still wines and 798,190 removed for export. 

TABLE 103.-Summary: Production, withdrawals, losses, and stocks on hand June 

8948 0, of sparkling wines,' and number of premises operated, by States, fiscal year 

1 

[Hall-pint units] 

Statee Produ

Lion

eWithdrawals 

Losses Stocks 

Jane 30 

Number 

of prem. 

ises opcrated 9 

Tax-paid 2 Tax-free Total 

California 

Florida 

Illinois 

Louisiana 

Maryland 

Massachusetts 

Michigan 

Missouri 

New Jersey 

New York 

Ohio 

Pennsylvania 

Texas 

Wisconsin 

Total 

4, 205, 521 

960, 760 

1, 993, 486 

1,182,855 

10, 792, 391 

1, 740, 102 

1,402 

1 45,656 18,73

5,224, 752 

1, 613,189 

1,3M, 107 

10, 830, 525 

775,176 

241, 956 

528 

1, 488 

350, 592 

1,344 

1,358 

1, 098,876 

29, 009 

184,604 

535, 463 

146,150 

 

6, 323, 628 

241,956 

350, 592 

1,642,198 

1, 538,711 

11,365, 988 

921,326 

1,358 

18,731 

528 

1,988 

1,344 

168, 287 

988 

3, 654 

91, 345 

96, 998 

637,912 

90, 077 

134 

366 

9, 741, 575 

7, 104 

184, 740 

9, 272 

3,312 

32 

269,128 

5,172, 751 

1,411,543 

15, 555, 819 

4,031, 996 

2,348 

202 

80, 590 

20, 422,173 20, 413, 746 4 1, 994,102 22, 407, 848 1, 039,761 36, 465, 412 105 

Bee footnote 1, table 102. 

See footnote 2, table 102. 

I Represents wineries, bonded storerooms, and field warehouses that operated during any part of the year. Represents 1,197,9 2 half-pint units removed for conversion to still wines and 766,190 removed for export 

from California, Missouri, New Jersey, New York, and Ohio, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 215 

TABLE 104.-Summary: Production, withdrawals, losses, and stocks of vermouth? 

by months, fiscal year 1948 

[Wine gallons] 

Month 

- 

Prothroti on 

Withdrawals 

Losses 

Stocks 

end of 

month 

Tax-paid' 

Tax-free 

for exPert Total Over 14 

and not 

over 21 

percent 

alcohol 

Over 21 

and not 

over 24 

percent 

alcohol 

Total 

July 

August 

September..... 

October 

November 

December 

January 

February 

March 

A 

June 

Total 

120,502 

129, 291 

104, 889 

189,380 

119,496 

146,667 

133,705 

145,372 

178,884 

191,997 

182,146 

204,653 

82,585 

82,411 

128, 523 

155,920 

163,893 

182,432 

148,938 

139,653 

161, 507 

143,165 

157,680 

142,109 

Cl 

82,586 

82,913 

128,526 

155,920 

1€3. 893 

182,435 

146,938 

139,653 

161,508 

143,165 

157,680 

142,100 

MiNFOA LIER a,z.f.444.4wa.g c,r .i 

85,429 

83,419 

13L 649 

157,355 

168,195 

186,568 

150,108 

141, 767 

164,331 

151,257 

159, 706 

143,893 

1,557 

1,887 

1, 774 

170 

3,053 

26, 563 

1. 282 

1,394 

1.133 

2, 898 

833 

19,525 

1,465.609 

1, 635 927 

1,480 251 

1, 510. 628 

1,460 677 

1, 395.511 

1,379,370 

1, 381, 980 

1,396,337 

1,430.348 

1.460, 229 

1, 493,001 

1,848,982 1,686,807 9 1,688,816 38,854 1,723,670 62,069 1,493,001 

►a Includes aped if wines as follows: Production, 44,225; tax-paid withdrawals, 308; oases, 31; and stocks 

lime 30, 43.886 wine gallons. 

These figures represent withdrawals subject to ax at the following rates* 60 cents per wine gallon on 

vermouth over 14 and not over 21 percent alcohol and $2 on vermouth over 21 and not over 24 percent alcohol. 

TABLE 101-Summary: Production, wi hdrawals, losses, and stocks on hand June 

80, of vermouth,' and number of premises operated, by States, fiscal year 1948 

[Wine gallons] 

State Production 

Withdrawals 

Losses Stocks 

June 30 

Number 

of prem. 

lees 

Tax-paid' operated 1 Tax-free for export Total 

535, 027 465,928 31, 067 496, 995 36, 543 

957, 504 

5 5 77 2,312 

118, 625 139,127 139,127 1,023 39,803 

101 

3,133 24 3,157 383 4,850 

18,603 18, 603 6 9, 039 

1,978 1, 978 279 8, 011 

3,414 3, 414 113 2,052 

2,018 3,305 3,305 68 258 

2,834 

109 

2,4 

109 

202 

16 8,412 12

326, 328 323,919 810 324, 529 4 855 49,113 

816,004 711,188 5, 153 716,341 18,184 359,867 

4,510 8,047 8,047 208 10,779 

40,471 9,397 9,397 77 44, 377 

555 829 829 35 1, 512 

1,846, 982 1,686,816 36,854 1, 723, 670 62, 069 1,493,001 194 

See footnote 1, table 104. 

Represents over 14 and not over 21 percent alcohol with the excepti n of New York which includes 9 

wine gallons of vermouth over 21 and not over 24 percent alcohol. These withdrawals were subject to tax 

at the following rates: 60 cents per wine gallon on vermouth over 14 and not over 21 percent alcohol and $2 

so vermouth over 21 and not over 24 percent alcohol. 

Represents wineries, bonded storerooms, and field warehouses that operated during any part of the year. 

811598-49-15 
REPORT OF COMMISSIONER O

MgrgliAINggitggg 

goiaeofc:c6e.igeg 

Mg-graning 

93:,-ggt=ggiogt 

gV1Witiglt 

MacignEliM 

O 

g438ggg,o3og 

^".'"I'29 g' -.4we-rtcgo- e>: - 

 F,RW4gg3t-gggE a-ree4wera.: 

:27;:gltdv-0;71gwg 

iRREFM-IgOnin 

82g4AgAgggggggg 

yta. 

Li:N

Hann:Winn 

lataigaa4015 e gP!ig:Tig g 

cONC cnom.-LO V 

s'esc:fggggi4.54 

Sparklingwines 11(half-pint units) 

z

A 

.. 

Co

mR 

t 

Po 

A 

0 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 216 

p1gLI

COlg,gL9 n.55

Ei da 

niAn

lraggI

R g 

sign

Magg 

nRUEPUMME 

ggilfg

gigF;ggggcv ,T;g

WIWtagag.71 

nIkleiRETORE§§ 

4-.2ertigggigh'n 

:5

MigigaMagia 

REM/MEW:01 

50100g41FAI 

7

a 

C) 

2 

40 g 

.94 

TABLE 106.—Summary: Production, 

A 

For 

P. 

00 
Materials used 

Month Grain and grain products 

Corn 

Yeast 

mash beer 

Citrus 

waste concentrate 

Molasses 

Rye Malt 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

Pounds 

79, 720 

19, 800 

57.400 

107,000 

96,480 

104, 653 

103.840 

98.770 

103,680 

102.660 

94,203 

85.644 

1, 053, 847 

Gallons 

709,900 

746,600 

655.900 

732.600 

525,000 

527,600 

527 100 

505 000 

553,100 

459.900 

495. 900 

345.800 

6, 790.400 

Pounds 

610.000 

165.000 

445.000 

814,500 

747, 682 

840.000 

845,000 

815,000 

855,090 

830,000 WO, WO 

705, 000 

Pounds 

67, 796 

18, 480 

49,450 

90.383 

80. 814 

97, 933 

96, 780 

91,520 

96,121 

96,270 

87,360 

79, 344 

Gallons 

435 521 

413, 313 

466, 080 

510,021 

508, 539 

552,736 

479.418 

458.523 

476.385 

492,648 

471,386 

506.381 

8,472,182 951,180 5, 770, 950 

Gallons 

16,875 

29.686 

39.009 

31. 100 

37.200 

45.550 

54,900 

254,311 

Materials used-Continued. Vinegar 

Month 

Cane sirup Chemicals Molasses 

product 

Stooks end 

of month Production 

July 

August 

September 

October 

November 

December 

January 

February 

March 

April 

May 

June 

100-grain 

gallons 

1,762.630 

1,832.592 

1,907.557 

2,299.030 

2, 198,258 

2246511 

2 154. 297 

1,948. 740 

2,123.177 

2,095.434 

2176,852 

2.126.424 

100-grain 

gallons 

2,416. 158 

2, 971. 245 

1,2!9.539 

1,126,906 

1,887, 959 

2,666. 413 

3,192,210 

3. 437,776 

3,753.993 

4,087.350 

4,399.684 

4,128, 397 

Gallons 

550 

Pounds 

5.517 

3, 695 

Z 105 

4,111 

4,202 

3, 777 

4.535 

3,040 

2,803 

3,602 

3, 864 

5,461 

7, 356 

Pounds 

Total 550 46,662 7,356 24, 816,502 A 428,397 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 21Q 

TABLE 108.-Summary: Materials used at vinegar plants, and production and stocks 

of vinegar, by months, fiscal year 19.48-Continued 

218 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 107.-Summary: Materials used for the production of ethyl alcohol, distilled 

spirits, fermented malt liquors, and vinegar, by kinds, fiscal year 1948 

Rind Industrial 

alcohol 

plants 

Registered 

distilleries Breweries 

Vinegar 

plants 

using the 

vaporizing 

process 

Total 

Grain and grain products: 

Malt 

Corn 

Sorghum grain 

ic 

Rye 

Re 

Wheat 

Barley 

Ned/4301 

Popcorn 

Total 

Potatoes and potato products 

Sugar and strops 

Hops and bop extracts 

gassava and cassava products_ 

by beans and soy bean products_ 

Dther materials 

Holasses 

Sulphite liquors 

gthyl sulphate 

)ther materials 

Products used in redistillation 

164, 694, 991 

Pounds 

43,77A 872 

193, 224,170 

165, 135 

20,933, 263 

Pounds 

300, 323, 580 

1,390,428, 964 

359,872,349 

65, 813, 408 

6,182,036 

368, 824,066 

62, 200 

10,800 

Pounds 

2, 796, 262, 968 

810, 144, 155 

302,281,030 

34, 821,925 

5,129,398 

7, 962, 618 

Pounds 

1,053,847 

8, 472, 182 

951,180 

Pounds 

3,141, 416,267 

2, 402, 269, 471 

559.389,285 

369, 940,381 

302. 281,030 

91,876,019 

14, 144, 654 

52, 200 

10,800 

422, 793,431 2, 491, 507,903 3,956,602,044 10,477,209 6,881,380,087 

266, 482, 588 

714,035 

1, 398, 250 

Gallons 

175, 947, 962 

237, 364, 270 

109, 244, 594 

16, 186, 925 

Proof gallons 

34, 977 137 

49,237 

5,030,220 

115, 249 

Gallons 

2,554,650 

547,363 

Proof gallons 

17, 334,545 

236,147 

193, 275, 206 

41, 576,128 

25, 784,488 

Gallons 

Proof gallons 

1,073,265 

4,126, 934 

54,018 

Gallons 

5, 770, 950 

7,045, 261 

Proof 

gallons 

 4.126.934 4,126, 

272. 586,073 

194, 104, 490 

41, 576.128 

25,833,725 

1, 688,415 

Gallons 

184, 273,062 

237, 364, 270 

109,244, 594 

23,779,549 

Proof gallons 

52,311,682 

1 Exclusive of materials used at fruit distilleries for the production of brandy and spirits-fruit and a t wineries for the production of wine. 

XL VINEGAR 

[Produced by vinegar plants using the vaporizing process] 

TABLE 108.-Summary: Materials used at vinegar plants, and production and stocks 

of vinegar, by months, fiscal year 1948 

TABLE 109.-Summary: Materials used at vinegar plants, production and stocks of 

vinegar, and premises operated, fiscal years 1948 to 1948, inclusive 

Fiscal year ended lune 30- 

Materials used 

Grain and grain products 

Molassea 

Corn Rye Malt Wheat Other 

, 

1943 

1944 

1945 

1946 

1997 

1948 

Pounds 

13,703, 436 

9.064, 120 

7,587.069 

3,826, 424 

8 441,974 

8,472,182 

Pounds 

952050 

933,920 

892.104 

872 292 

981,826 

951,180 

Pounds 

2,149, 426 

1,378.186 

1, 370.059 

1,172 477 

1,334 799 

1,053,847 

Pounds 

65,374 

5,767.582 

3,795, 255 

1, 401, 731 

735,945 

Pounds 

196,000 

4 10,865 

4346,851 

Egnil 

1165rii0 

vli15 .5444 

Fiscal year ended June 30- 

Materials used-Continued Vinegar 

Number 

of plants 

Yeast mash operated 

beer 

Chemkale Other materials Produetion 

Stocks 

June 30 

1943 

1944 

1945 

IOW 

194 

1948_ 

Gallons 

10, 287,191 

14, 045, 890 

19,907,360 

22,036550 

21, 187.375 

6, 790,400 

Pounds 

17,559 

46662 

16.271 

20, 914 

38,073 

38,073 

Pounds 

1 80,000 

T 7,356 

Gallons 

31 210,946 

I 23.933 

1 254851 

100-grain 

gallons 

22, 126,578 

24, 516,355 

24, 755.614 

25.235. 255 

26,855,444 

24,816,502 

100-grain 

gallons 

3,065,621 

3,521.233 

4269.553 

3.019.634 

3,588,247 

4,42A 397 

Z 1 fr.1.24:74 

Barley. 

; 'orn sugar. 

E

C

OM sirup 

4 Oats. 

s Represents 73,205 pounds of oats and 273,556 pounds of barley. 

_I Citrus &MP. 

A molasses product. 

4 Represents 550 gallons of cane sirup and 254,311 gallons of citrus waste concentrate. 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 

XIII. LABEL ACTIVITY 

TABLE 112.-Label activity under Federal Alcohol Administration Act, fiscal year 

1948 

Applications received Certificates issued Applications 

- p (Urove s"d 

Total 

For approval For exemption Total ° AP' proems 

Exempbons 

DISTILLED SPIRITS 

Domestic 

Imported 

Total 

WINES 

gimpoestis 

Total 

MALT BEVERAGES 

Domestic 

Imported 

Total 

Grand total 

8,836 

1,280 

19 8, 383 

939 

34 296 

114 

8, 893 

1,063 

10,116 19 10,135 , 9, 302 34 410 9, 746 

19, 818 

2,172 

173 19,991 

2,172 

18,449 

1, 975 

168 607 

49 

19, 222 

2,024 

21, 990 173 22,163 20, 424 188 856 21,248 

110 

1,537 1, 537 

110 

1, 278 

101 12 

58 1,334 

113 

1,847 1,647 1,379 88 1,447 

33, 753 192 13,945 31,105 200 1, 134 32, 439 

XIV. ENFORCEMENT. ALCOHOL TAX UNIT 

Tax 113.-Enforeentent, Alcohol Tax Unit: I Seizures and persons arrested, by 

months, fiscal year 1948 

Month 

Seizure 

Stills 

Nontaxpaid 

distilled 

spirits 

(wine 

gallons) 

Nontaxpaid 

wines 

(wine 

gallons) 

Mesh 

(wine 

gallons) 

ugust 

pt 

ber

ember 

ovember 

mbar 

417 

481 

499 

570 

451 

692 

6, 805 

7, 190 

8, 458 

8, 735 

5, 981 

8,132 

62 

530 

2,915 

1,352 

133 

135, 

812 

 884 179,439 

231,775 

199, 228 

328, 882 

anuary 520 8,224 I, 290 239,114 

515 6,170 2,388 243,870 

755 8, 809 627 308, 275 

685 11,238 1,105 288, 568 

a 683 10, 031 lb 218, 883 

Jane 809 7,813 467 205, 501 

Total_ 8,757 93, 584 10,131 2, 715, 801 

Persons 

arrested 

Trucks 

Property 

(appraised 

value) 

17 

18 

$79, 259 

82, 261 

507 

538 

21 128,009 

23 127,871 704 

28 

27 

110, 901 

197, 183 

801 

710 

26 110, 204 571 

18 146, 943 597 

31 185, 523 748 

15 139,194 643 

23 204,347 723 

31 199,138 898 

274 1, 710, 833 7, 840 

Automobiles .90&n1

nEM 

903 

I Includes seizures and are is in cases adopted, as well as originated by the Alcohol Tax Unit 

2 Includes $77,7I1, reformer; lug the appraised vs ue of 36 automobiles, 5 trucks, and 2,212 wine gallons of 

lax- d liquors, seized for violations of the Liquor Enforcement Act of 1938; and the value of 12,307 wine 

ns of tax-paid liquors seized for violations of other internal revenue laws. 

221 220 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

an. CLAIMS 

TABLE nth-Claims for redemption of stamps remission, refund, and abatement of 

taxes, fiscal year 1948 

Redemption of stamps 

Remission of taxes 

Refund 

of taxes 

Abatement of 

taxes 

Uncollectible 

taxes 

Total 

number 

Total 

amount 

On hand July 1, 1947 

Received during year 

Reopened during year 

Total 

Allowed 

Rejected 

On hand June 30,1948 . 

Total 

794 

2, 448 

63 

479 

3,827 

220 

6, 210

35 

14 

611 

6 

122 

1,892 

1, 629 

14, 988 

103 

$1, 814, 174.33 

9,349, 423.38 

23 923.48 

3, 305 4, 306 6,465 630 2, 014 16, 720 11, 192,521.19 

2, 577 

464 

284 

2, 980 

859 

467 

5,118 

1, 012 

335 

506 

84 

40 

1,937 

15 

62 

13,118 

2,434 

1,168 

8, 704, 584.44 

872. 284. 78 

1, 615,871. 97 

3, 305 4, 306 6, 465 630 2, 014 16, 720 11,192, 621.19 

TABLE 11 1.-Claims for drawback, fiscal year 1948 

Distilled spirits used in 

nonbeverage products 

Products exported 

Distilled spirits and 

wines bottled especially 

for export 

Distilled spirits 

exported in original 

packages 

Number Amount Number Amount Number Amount 

On hand July 1, 1947 

Received during year 

Total 

Allowed 

Rejected 

On hand June 30, 1948 

Total 

118 

4, 333 

$1, 263, 137. 33 

30,005, 861.22 

358 

3, 070 

$739, 018. 04 

5,386,452. 57 21 $576,178.50 

9,451 31, 269, 001. 55 3,928 6, 125, 470. 81 21 576, 178.50 

4,368 

33 

52 

30, 840, 199. 94 

10,040. 88 

918, 755.43 

3,373 

3 

52 

5, 92R 393. 75 

11, 999.34 

193, 077.52 

20 

1 

520,013.34 

II, 014.86 

45,150. 30 

4,451 31, 269, DOI. 55 3,428 6,125,470. 6 21 573 178. 50 

Products exportedContinued 

Stills exported Total Alcohol used in flavoring extracts. toilet and 

medicine preparations 

Number Amount Number Amount Number Amount 

On hand July 1, 1947 

Received during year 

Total 

Allowed 

Rejected 

On hand June 30, 19413 

Total 

32 

876 

$82, 787.21 

1, 231, 797.55 

4 

91 

$242 

3,982 

612 

8,391 

$2, 085, 184. 58 

37, 204,274.84 

908 1, 294, 584.76 95 4, 224 8, 903 39, 289, 459.42 

902 

6 

1,255, 773. 22 

38,811.54 

83 

11 

1 

2,574 

1,628 

22 

8,744 

47 

112 

38, 538,953. 75 

M. 888. 88 

695,816. 79 

908 1, 294 584. 78 95 4,224 8,903 39,269,959.42 
$53, 442, 753 

736,642 

1,348,610 

9,062, 219 

1, 211, 264 

3,009 

339 

20 

600 

113 

183 

$15, 425, OH 

102,669 

241,133 

2,212,794 

43,149 

1,168,955 

19, 200,744 

$1, OM, 510 

43,067 

237 

169,699 

299,509 

22,933 

Agreements before statutory notice (including agreed 

overassesements and agreed claim rejections) 

Agreements on agents' statutory notices during 90-day 

period 

Agreements on reconsideration after Staff's statutory 

notices 

Defaults on Staff's statutory notices (no petition filed)._ 

Defaults on agents' statutory notices sustained by Staff 

(no petition filed) 

Voagreed overassessments and claim rejections 

Total 4,264 65, 800, 288 1,603,925 

Deficiency 

in tax 

Staff decision 

Penalty Overassassment 

Number 

of cases 

222 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 114.-Enforcement, Alcohol Tax Unit: 1 Seizures and persons arrested, by 

States, fiscal year 1948 

State 

Seizures 

Stills 

Nantespaid 

distilled 

7;spirits me 

gallons) 

Nontab 

paid 

wines 

(wine 

gallons) 

Mash 

(wine 

g(wine) 

Automobiles Tracks 

Property 

(aMmaised 

valne)I 

Persons 

arrested 

Alabama 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

lows 

Kansas 

KC tu n 

Louisian Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Hissouri 

Montana 

gebraska 

gevada 

Yew Hampshire 

Yew Jersey 

Jew Mexico 

Yew York 

gorth Carolina 

)hio 

)klahoma 

)regon 

'minivan% _____ .. 

node island 

both Carolina 

Iamb Dakota 

7ennessee 

'ens 

Tennant 

Tirginia 

Vashington 

Vest Virginia 

Viseonsin 

Vyoming 

982 

84 

18 

3 

1 

296 

1,351 

26 

6 

4 

296 

11 

40 

7 

5 

3 

340 

5 

16 

97 

1, 004 

20 

233 

2 

63 

888 

410 

44 

453 

3 

93 

1 

3 

136 

II/ 

4?38 

27,368 

3.449 

14, 426 

1, 429 

1,796 

13 

7,452 

921 

. 49 

7,782 

674 

62 

169 

1,371 

98 

5 

M 329 

11 75 

1 

43 

3,936 

7 

2 

601 

153 

7 

4,988 

5,454 

241 

10,488 

141 

6, 217 

10 

3, 598 

12 

5 

1,207 

82 

352, 921 

24,000 

1,435 

1,320 

202,565 

588,660 

91, 542

25 

240 

595 

46,325 

344 

6, 807 

6, 287 

572 

79,517 

970 

8,154 

71, 573 

471, 715 

1,955 

36, 306 

180 

9,307 

206, 210 

189,785 

4, 505 

sp, 068 

'. 150 

1,110 

 1, 110 

2.... -e n PN ma

N ~titi bPtin N 

r r. 2 

N ON 

2S w 

'p oem nN n . a 

SIM. 590 

14,409 

9,305 

4,850 

1,822 

50 

1 

137

,

,17

575 

1 

257,800 

8 

175 

47,496 

2,895 

41,2 

41,229 

5,121 

25 

3,887 

5.878 

1,308 

10 

127,085 

51, 733 

100 

5, 153 

61, 206 

88 

5, 640 

1.449 

62, 373 

182, 084 

2.592 

31, 919 

395 

59, 130 

710 

 132,349 

107, 778 

19, 216 

18 

68, 673 

217 

1,136 

1, 236 

5,012 

pr r.-3wwpopl-vs-g s9ewo:la nognsa

rrgairEn 

Total 6,757 93,584 10,131 2,715, 801 906 274 1,710,883 7,610 

I See footnote 1, table 113. 

See footnote 2, table 113. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 223 

TECHNICAL STAFF 

TABLE 115.-Analysis of the work of the Technical Staff during the fiscal year 1948- 

Income, profits, estate, and gift tax cases 

FIELD OPERATIONS-ALL DIVISIONS, CONSOLIDATED 

PART I-CASES NOT BEFORE THE TAX COURT 

(A) PROGRESS OF WORK 

Number 

of cases 

Revenue agent's finding or statutory 

notice I 

Deficiency 

in tax Penalty 0 VIMISSOSSment 

Pending at beginning of year: 

Awaiting Staff action 

Awaiting taxpayers action on statutory notice 

directed or sustained 

Received during year (net-transfers, etc., deducted).. 

Total 

Disposed of: 

Closed 

Petitioned to Tax Court 

Total disposed of 

Pending at end of year: 

Awaiting Staff action 

Awaiting taxpayer's action on statutory notice 

directed or sustained 

Total 

5, 283 

699 

7, 515 

$211,831,322 

15, 981,148 

208, 394,867 

$4,197,963 

1, 612, 367 

6, 588, 591 

744,804,391 

2,470,017 

66,515, 252 

13,397 436,157,337 12,398,861 103, 789, 660 

4,264 

1,209 

103, 808,133 

40,365.129 

303, 693 

2,739,278 

20, 531,707 

5,043,548 

5,473 144, 173,262 5, 042, 971 25,675,253 

7, 219 

710 

271,953, 256 

20,030, 819 

6, 211, 578 

1,144,312 

74,467,834 

3, 746, 673 

7,924 291,984,075 7,355,890 78,214,407 

I For cases originally received in pre-90-day status, amount of finding of Internal revenue agent in charge; 

for cases originally received in 90-day status, amount o statutory notice; for estate tar cases net amount 

after deducting additional State tax credit allowable if substantiated. 

(B) RESULTS OBTAINED IN CASES CLOSED 

Worg.-Percent of deficiency in tax sustained, 63.4; percent of net deficiency and penalty sustained, 56.2. 
224 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 115. Analysis of the work of the Technical Staff during the fiscal year 1948- 

Income, profits, estate, and gift tax cases-Continued 

PART IICASES DOCKETED BY THE TAX COURT 

(A) PROGRESS OF WORK 

Number 

of cases 

Amount stated In statutory-notice 1 

Deficiency 

in tax Penalty Overuse's- 

'tient 

Pending at beginning of year 

Received during year (net-transfers, etc., deducted): Cases considered before petition 

Cases not considered before petition 

Cases reopened after trial_ 

Total receipts 

Total to be accounted for 

Disposed of during year: 

Closed by stipulation--agreed settlement 

Closed by dismissal or default 

Tried before the Tax Court on merits 

Total disposed of 

Pending at end of year: 

In hands of technical advisors 

In hands of division counsel 

Total 

4, 272 $384, 318, 771 $29, 959, 055 $14, 455, 571 

1, 205 

3, 3.35 

58 

4, 598 189, 716, 095 16, 953, 800 29, 085, 556 

8, 870 493, 934, 866 46, 912, 855 43, 541,127 

2, 472 

458 

949 

139, 806, 678 

2,124, 916 

35, 481, 379 

4, 954, 020 

565, 226 

1, 215, 322 

5,767,079 

88,985 

3,933. ea6 

3, 879 177, 412, 973 6, 734, 568 9, 789, 700 

3, 019 

1, 972 

180, 227, 794 

136, 294,189 

28, 911, 886 

11, 266, 401 

12, 057, 597 

21, 693, 830 

4, 991 316, 521, 893 40,178, 287 33, 751, 427 

(B) RESULTS OBTAINED IN STIPULATED CASES 

Stipulations 

filed 

Percentage 

sustained 

Number of cases 

2,472 

Deficiency in tax 

Penalty $47, 474, 974 34.0 

Overassessment 1, 282,131 25.9 

4, 278,028 

Net deficiency and penalty 44, 479, 077 32.0 

Includes amount of overassessments stated In statutory notice, and, in addition, overassessments 

in certain associated cases in the amount of prior findings of the internal revenue agent in charge or of the 

Staff. For estate tax cases net amounts are used after deducting additional State tax credits allowable if substantiated. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 225 

ABLE 116.-Summary: Income, profits, estate, and gift tax appeals docketed, 

stipulated, defaulted, and defended on the merits before the Tax Court (formerly 

Board of Tax Appeals), fiscal years 1940 to 1948, inclusive 

ro 

Fiscal year 

Number 

docketed 

per Tax 

Court 

eettoPnisiaNumber 

stipulated 

per Tax 

Court 

aetalioPrisfiaNumber 

defaulted 

Per 

taurtiseatiu sB cs 

Defended 

on the 

merits per 

Bureau 

statistics 

8140 

w41. 

1943 

1044 1943 

HO 

1047 

1948 

Total 

4,240 

4.366 

3,676 

3, 380 

3,178 

3, 185 

2, 777 

3,652 

4, 402 

3,383 

3, 064 

2,517 

2, 754 

1,964 

1, 787 

1,787 

1,913 

2, 526 

EE :1iR RR

O, 

927 

1,301 

1, 522 

1,269 

1, 138 

993 

873 

791 

949 

32, 856 21,695 2, 006 9, 763 

NOTE.-Excess of total.disposals, 33,464 docketed cases, over filings of 32,856 represents a reduction of 

608 cases in previously existing case inventories. 

TABLE 117.-Analysis of work on compromise, extension of time, and final closing 

agreement cases, fiscal year 1948 

Cornpromise 

OEMs 

Extension 

of time 

Cases 

Final 

- meat agreement 

MSS 

July 1, 1947 861 1 34 

I (net) 1, 629 105 206 

Sal to be disposed of 2,490 106 240 

I, granted, or approved 504 

557 

10 

89 

182 

31 

pu 186 

red 46 

ital disposed of 1,293 99 213 

I. Iune 30, 1948 1,197 7 27 

On hen 

eeeive 

T 

Aocepte 

Retied 

Mtn& 

Trans 

T 

On han 
226 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

OFFICE OF THE CHIEF COUNSEL 

APPEALS DIVISION-WASHINGTON OFFICE 

TABLE 118.-Cases appealed from Tax Court decisions to appellate courts, fiscal 

year 1948 

Pending beginning of fiscal year 

Received 287 from field for appeal to circuit courts of appeals 284 

Total 

Closed: 571 

By decision on merits 

• Transferred to field-remanded for further hearing 229 

10 

Total 239 

Pending end of fiscal year 332 

TABLE 119.-Number, and amounts, of cases shown in table 118 for the fiscal year 1948, by class of tax and amounts involv ed 

Mass of tax 

Pending July 1, 

1947 

Filed, reopened, 

and received from 

field fiscal Year 1948 

Closed and transferred to field, 

fiscal year 1948 

,,,, , 

' 'Lauer June 30, 

Number 

Amount in 

dispute 

Number 

Amount in 

dispute 

Numbar 

Amount in 

dispute 

Number 

Amount in 

dispute 

Income 

Estate 

Gift 

Total 

244 

35 

8 

$12, 287, 287 

9, 555, 993 

266, 139 

255 

22 

7 

$13, 088,140 

1, 471.760 

85, 870 

211 

23 

5 

$6,726, 996 

6. 040,484 

203, 945 

NX .9 

$18, 646,411 

4, 987, 269 

148,084 

287 22,109, 399 284 14, 643, 770 239 12,971, 425 332 23, 781, 744 

_ 

TABLE 120.-Circuit and Supreme Court cases pendin 

Class of tax 

Pending July I, 

1947 

New appeals to 

circuit courts of 

appeals and reopened 

Closed during 

fiscal year 1948 

Pending June 30, 

948 

Numbar 

Amount in 

dispute 

Amount in 

dispute 

Numher 

Amount in 

dispute 

Number 

Amount in 

dispute 

Income 

Estate 

Gift 

Total 

64°' 

$10, 290 298 

9, 542,377 

268,139 

Ra- 1 

$12, 686, 055 

1,402,637 

85, 870 

$6, 612, 216 

6, 040, 484 

203, 945 

280 

33 

10 

$16, 372.117 

4, 904.530 

148,064 

281 20,108, 814 275 14, 174,562 233 12, 866, 665 323 21, 424, 711 

TABLE 121.-Status of cases pending before The Tax Court of the United States, 

June 30, 1948 

On reserve calendar 2 Tried by The Tax Court of the United States: 

Awaiting expiration of appeal period 6 

Total 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 227 

ISLE 122.-Progress of cases in appellate courts on appeals from decisions Of 

The Tax Court of the United States for the fiscal year ended June 30, 1948 

Cases In circuit emu 

In Supreme 

Court 

Cases In circuit 

oourts 

In fie. promo Court 

Pending beginning of fiscal 

year: 

. Appealed by Commis- 

: stoner 

Appealed by taxpayers... 

Appealed by both 

Total 

Appealed during fiscal year: 

By Commissioner 

By taxpayers 

By both 

Total 

f. 

61 

202 

7 

0000 

Closed during fiscal year: 

Favorable to Commissioner 

Favorable to taxpayers... 

Modified 

Total 

Transferredto Supreme Court_ 

Pending end of fiscal year: 

Appealed by Commis9101181' 

Appealed by taxpayers.... 

Appealed by both 

Total 

143 

52 

27 

"" 

222 11 

270 11 

3 

63 

204 

18 

3 

81 

219 

20 

""I 

275 3 

320 a 

'ABLE 123.-Disposition of Supreme Court, Circuit Court, and Tax Court cases 

closed during the fiscal year 1948 

closing 

Character of 

1.

f.. 

Number 

of cases 

Amount in dispute Amount approved 

Percentage of 

recovery Deficiency Overpay- ment n. De menCY Overpay- ment 

Net result 

4. 

Decision on merits__ 

1 ' 

229 $11, 677, 720 $873,633 $4,649,663 $123,486 $5, 390 830 43.02 

ABLE 124.-Disposition of cases closed by The Tax Court of the United States during 

the fiscal year 1948 

. Character of 

closing 

Number 

of cases 

Amount in dispute Amount approved 

n 

Pages of

trecovery Deficiency Overpaymeat Delicien c9 Overpaymint 

Net result 

Decision on merits... 5 $77,384 $28,192 $28,192 3843 

APPEALS DIVISION-FIELD OFFICES 

ABLE 125.-Number, and amounts, of cases pending in field divisions, by class of 

tax and amounts involved 

hi 

Class of tax 

Pending June 30, 

1947 

Filed and reopened, 

fiscal year 1948 

Closed, fiscal year 

1948 

Pending June 30, 

1945 

Number 

Amount in 

dispute 

Numbar 

Amount in 

dispute 

P 

Amount in 

dispute 

Number 

Amount in 

dispute . 

Income and profits... 

$state and grit 

W Total 

s' 

$325, 864,195 

134,628, 919 

4,208 

353 

4,561 

$217, 961,953 

45,656,126 

3, 393 

379 

3,772 

$108, 894, 410 

83, 522, 220 

5, 384 

477 

$434, 931, 738 

96, 762, 825 

5,072 460,493,114 263,618,079 192, 416, 630 5,881 531,694, 563 
CIVIL DIVISION 

TABLE 127.-Cases received and disposed of during the fiscal year 1948 

Pending July 1; 1947: 

In court (exclusive of lien cases) 

Not pending in court (exclusive of lien cases) 

Cases in court involving liens 

Cases not in court involving liens 

Number 

1,353 

126 

421 

44 

Number 

of cases 

Amount 

collected 

Lien cases pending in court 

Lien cases not pending in court 

Total 

463 

273 

$47,993.30 

1, 208,801.95 

736 1,256, 796 25 

228 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 126.-Disposition of cases by The Tax Court of the United States during the 

fiscal year 1948 

Character of 

closing 

Number 

of cases 

Amount In dispute Amount approved 

Net result 

Percent. 

age of 

recovery 

Deficiency Ovmeerly- Deficiency 

OmerDefault 

Decision on merits_ ii 

Agreed settlement 

Total 

458 

842 

2,472 

$2, 690,142 

33,938,042 

144, 760,698 

$703, 512 

3,300, 973 

7,023, 263 

$2, 689,721 

15, 136, 668 

48, 757, 105 

$16, 464 

962,013 

$3, 376, 769 

 17, 475, 628 

57,314, 787 

99.5 

46. 

37.8 

3, 772 181, 388, 882 11, 027, 748 66, 583, 494 978, 477 78, 167, 184 40.6 

Total 

Received during the year: 

Suits by taxpayers 

Suits involving liens 

Cases for suit by the United States 

Lien cases not in court 

Total 

Total to be disposed of 

Closed during the year: 

Cases (exclusive of lien cases) 

Cases involving liens 

1, 944 

492 

624 

150 

278 

1, 544 

3, 488 

548 

736 

Total 1, 284 

Pending June 30, 1948 

Pending July 1, 1947 

Received during fiscal year $83, 

21, 

2, 204 

Amount 

164, 409. 12 

135, 957. 50 

Total 

Closed during fiscal year 104, 

11, 

300, 366. 62 

349, 541. 46 

Pending June 30, 1948 

1 Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases. 

92, 950, 825. 16 

TABLE 128.-Results obtained in cases closed during the fiscal year 1948 1 

Number 

of cases 

Amount 

claimed 

Recovered from 

taxpayers 

Amount 

refunded 

Suits Instituted by taxpayers 

Suits and claims by the United States 431 

117 2,454, 586.58 

$8,894, 954.88 

$476, 717.53 

$3,121, 590.49 

Total 548 11,349,541. 46 476, 717.53 3, 121, 590.49 

1Excludes bankruptcy, receivership, insolvency, compromise, lien, and liquor cases. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 229 

TABLE 129.-Results obtained in lien cases closed during the fiscal year 1948 1 

3 Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases. 

TABLE 130.-Civil cases pending at the beginning and end of the fiscal year 1948 1 

Pending 

July 1, 1947 

Pending 

June 30, 1948 

or sun by the United States 126 148 

Pending In district courts 1, 121 1,197 

Involving liens 465 631 

,Pending in circuit courts of appeals 44 47 

ending in Court of Claims 131 134 

ending in Supreme Court 2 

Pending payment of judgment claims 55 47 

State courts and miscellaneous 

Total 1,944 2,204 

1Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases. 

TABLE 131.-Number of Civil Division cases tried by the Department of Justice and 

number decided by the courts during the fiscal year 1948 

Courts Cases 

tried 

Cases decided 

For the 

Government 

Against 

Government 

Partly for 

and partly 

against 

Government 

Total 

District courts 

Circuit courts of appeals 

Court of Claims 

Supreme Court 

• Total 

110 

39 

6 

2 

95 

37 

9 

2 

81 

27 

13 

4 180 

64 

22 

2 

157 143 121 4 268 

CLAIMS DIVISION 

TABLE 132.-Processing tax cases appealed to the United States Processing Tax 

Board of Review' and The Tax Court of the United States, including those appealed to appellate courts, fiscal years 1989 to 1948, inclusive 

F1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 

Fending beginning of fiscal 

52 83 93 70 60 54 39 28 13 

hied during year 107 120 103 22 5 2 

- Total 159 203 196 141 92 65 54 41 28 13 

Closed: 

Go tBy dismissal 76 89 1 

By agreed settlement 9 16 3 12 

By decision on merits 12 15 12 1 3 

Total 76 110 93 71 32 11 15 13 15 

United States Processing Tax Board of Re ley was abolished December 31, 1942, and its jurisdiction and 

unctions were transferred to The Tax Court of the United S ales (see. 510, Revenue Act of 942). 
Pending Tune 30, 

1947 Filed during 

fiscal year 1948 

Class of tax 

Pending June 30, 

1948 

Closed during 

fiscal year 1948 

Num 

her 

13 

Amount in 

dispute 

Num 

her 

Amount in 

dispute 

Num 

her 

3 Processing $9,037,144 

Amount in 

dispute 

$247,520 

Amount in 

dispute 

$8, 789, 624 

Num 

her 

10 

230 REPORT OF COMMISSIONER OF INTERNAL- REVENUE 

TABLE 133.—Number and amounts, of cases shown in table 130 for the fiscal year 1948 only, by class of tax and amounts involved 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 231 

TABLE 137.—Civil cases received and disposed of by Processing Tax Section, Claims 

Division, during the fiscal year 1948, by number of cases and amounts involved 

TABLE 134.—Status of processing tax cases pending before The Tax Co ot of the 

United States, including those appealed to appellate courts, June 80, 1948 

Number 

1 

2 

10. 

TABLE 135.—Results obtained in processing tax cases closed before The Tax Court 

of the United States, including those appealed to appellate courts, fiscal year 1948 

 of closing Number 

 of cases 

Amount of 

claims M dispute 

Amount of 

claims cc- y covered b

taxpayers 

Percentage 

of claws 

recovered 

by taxPayers 

Decision on merits 

Total 

$247,520 $1.008 0.004 

3 247,520 1,008 .004- 

TABLE 136.—Civil cases received and disposed of by Processing Tax Section, ClaimsDivision, and number decided by courts during the fiscal year 1948 

Not in 

suit 

District 

courts 

Circuit 

courts -' appeals 

Court of 

Claims 

Supreme 

Court Total 

Pending beginning of fiscal year 

Received during fiscal year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 

Cases decided— 

For Government 

Partly for and partly against Government 

Total 

so 3 2 65. 

60 

34 

3 

3 

2 65- 

37- 

26 2 26. 

1 

1 

1 1 a. 

Number 

of eases 

Amount involved 

Pending beginning of fiscal year 65 $2,594,684.98 

Received during fiscal year 

65 2, 594,684.96 

Total 37 958,077.24 

Disposed of daring fiscal year 

28 1,636.607. 74 

pending end of fiscal year 

TABLE 138.—Cases received and disposed of by Reorganization Section, Claims 

Pending beginning of fiscal year 

Received during fiscal year 

492 

738 

Total 

Disposed of during fiscal year 

1, 230 

565 

Pending end of fiscal year 665 

TABLE 139.—Results obtained in cases closed in Reorganization Section, Claims 

Division, during fiscal year 1948 

Character of closing 

Number 

of cases 

Amount 

involved 

Amount 

collected 

~wn ~~~ 

$5,520,012.10 $5,193, son rt Payment 40.148. 73 Uncollechble 51,769.79 Abatement 5,925,378.33 Transferred from section 

No tax due 312,360.66 Other 

Total 565 11,849,669. 51 5,193,392. 77 

TABLE 140.—Liability involved in cases of Reorganization Section, Claims Division, 

pending June 30, 1948 

$96, 614, 015. 74 

9, 998, 216. 37 

2, 637, 928. 56 

109, 250, 160. 67 

On reserve calendar 

Tried by The Tax Court of the United States: 

Awaiting decision 

In circuit courts of appeals: 

Awaiting decision 

Awaiting expiration of appeal period 

Total 

Division, during fiscal year 1948 

Taxes 

Interest 

Penalties 

Total 

811598-49-16 
1 

232 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 141.—Cases received and disposed of by Bankruptcy and Receivership Section, 

Claims Division, during the fiscal year 1948 

Pending beginning of fiscal year 

Received during fiscal year 

Total 

Disposed of during fiscal year 4, 369 

1, 360 

Pending end of fiscal year 3, 009, 

TABLE 142.—Cases received and disposed of by Compromise Section, Claims Division, 

during fiscal year 1948 

Pending beginning of fiscal year 

Received during fiscal year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 

TABLE 143.—Liability involved in cases of Compromise Section, Claims Division,. 

pending June 30, 1948 

Taxes 

Interest assessed 

Interest accrued 

Penalties 

Lien fees 

Total 

$47, 

2, 

6, 

389, 

923, 

592, 

264, 

013, 

016. 

316. 

975. 

222. 

96. 

34 

20 

72 

95 

57, 169, 545. 17 

TABLE 144.—Results obtained in cases closed in Compromise Section, Claims- Division, fiscal year 1948 

Character of closing Number 

of cases 

Amount 

involved 

Amount 

collected 

Payment 

Compromise 

Abatement 

Uncollectible 

Hared by limitations__ 

Transferred from section 

Other 

Total 

1, 091 

1 18 

34 

242 

2 

13 

27 

$7, 284, 992 24 

45, 

996.90 

2,031,623.79 

213.56 

747, 585. 37 

30, 904. 88 

37, OM. 30 

$4, 588, 372,12 

631, 372,12 

. 

1,527 10,178, 333.03 6, 21 9,818.63- 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 233 

MISCELLANEOUS STATISTICS 

TABLE 145.—Moneys paid to collectors as proceeds of In rem actions, judgments 

recovered in civil suits, fines and penalties imposed 'n criminal actions, and costs, 

as reported by clerks of United States courts (Form 158), year ended Jun 30, 1948 

Districts In rem cases 

proceeds 

Judgments 

Interest Costs Total Civil suits, 

suits on 

bonds, etc. 

vines and 

 t.,.„....... 1--— 

Alabama $450.87 $26, 575.00 $379.35 $27, 405.22 

Arizona 6,950.00 6,050.00 

Arkansas 1.550.00 1,550.00 

First California 120, 222.16 461.28 120, 673.44 

Sixth California 6,757.30 $80.00 81. 854. CO $76.88 10.00 88,778. 13 

Colorado 1,000.00 .60 108.48 1,109.08 

Connecticut 170.00 4,060.00 4,230.0 

Delaware 

-Florida 

43eorgia 1, 700.00 

2A9. 30 

2,700.00 

20,2E0.00 

51,233.57 

250.00 

253.41 

20, 749.3( 

55,888.9 

Hawaii 1,003.00 29,100.00 30, 103.0[ 

Idaho 

First Illinois 8618.00 588.34 9, 206.34 

Eighth Milos_ 44.45 1, 815.00 30.03 1, 889.41 

Indiana 3,725.00 50.22 3,775.Z 

Iowa 14,000.00 29, 500.00 810.09 44,310.0 

Kansas 557.63 9,069.28 336.33 9,963.2 

Kentucky 7, 705. 00 252.50 7,957.51 

Louisiana 5,000.00 37, 350.00 224.80 42,574.81 

Maine 

Maryland 94, 638. Oil 1, 782.46 96, 420.41 

.Massachusetts 551.81 14, 550. 00 lb. 101.8] 

Michigan 76, 449.63 76, 449. 2 

Minnesota 17, 025. OD 62.30 17,087.34 

Mississippi 2, 010.62 877.40 21, 993.36 6.23 24, 887.61 

First Missouri 25, 150. 00 900.00 25.550.0( 

Sixth Missouri 19,276.00 337.9 19,612. 24 

'Montana 1, 278.60 7.15 I, 285.71 

Nebraska 41, 550.00 538. 06 42,08201 

Sevada 

-.New Hampshire 

Thst New Jersey 13,830.00 13,830.0 

Fifth New Jersey 25.00 16, 537.80 16, 582.9 

New Mexico 2, 201.00 2, 201.0 

First New York 33,375,00 33, 375.0 

Second New York 715.00 135,040.00 20.80 135,135.9 

New York 50.00 75, 700.00 283.26 76,033, 2 

nth New York 1,075.00 1,075.0 

ty-thist New York 10.00 10, 786.00 6.40 10,801.4 

ty.eighth New York... 13, 760. OD 78.45 13,828.4 

h Carolina 

orth Dakota 

700.00 697.00 91,313.17 625.65 93, 335.8 

Ohio 45, 250.00 10.00 45,260.0 

th Ohio 803.25 51.75 855.0 

enth Ohio 20.00 20.0 

hteenth Ohio 6,474.30 204.83 6.679.1 

OMB 1,058.60 14,185.00 23.9 15, 526. 9 

12, 511.00 12, 511.0 

Pennsylyania 2,835.00 7.06 2,842.0 

th Pennsylvania 800. 00 800.0 

enty-third Pennsylvania 

a Island 

10,962 56 560.94 11, 525. 5 

- th Carolina 402.08 7, 528.34 7,930.4 

th Dakota 5, 500.00 5, 500.0 

asses 1, 00& 00 25,067.87 410.42 26,483.2 

Texas 4,023.60 4023.6 

d Texas 

tali 

ennont 

de 

58,927.00 

101,320. 50 278 47 

58,927.0 

101,598. 

Sebington 14,610.00 123.62 14, 733. 

Wan Virginia 72, 825.00 72,826.0 

Wisconsin 5,200. 00 5, 27.0 

' yoming 75.00 75.0 

Total 21, 571.21 18,60285 1,534,994.99 77.48 9,842.13 1, 585,089.6 

1, 567 

2, 802 

2, 213 

1, 905 

4, 118 

1, 527 

2, 591 

97 

82 
234 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER 

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10. 867.03 

8, 479. 34 

18, 325. 03 

7, 621.70 

14,

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12,072. 78 

17,949. 09 17, 434. 22 

5,1 96.12 

77, 651. 18 

7,960. 40 

19,416. 47 

23, 624. 34 

5, 906.49 

5, 179. 73 

16,743. 67 19,136.10 

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255. 97 

9,651. 07 

10,486. 51 11,413. 70 

10, 429.91 

7, 546. 45 

25,

537. 86 

6,290. 25 8, 668.05 

18,915. 64 

23, 048.21 41,413. 52 12,23& 17, 217. 04 13,380. 77 

23, 719. 04 

21,270. 42 

14,532. 13 16,1 61.60 

25,966. 65 

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1, 1 88, 237. 37 1, 286, 375. 59 

620, 273. 60 

1. 359. 699. 29 

761, 545. 56 

1, 659, 839. 06 

817, 198. 50 

1, 785, 363. 45 

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1, 373, 069. 86 

336, 041. 85 

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District 

Boston New York 

Philadelphia _ 

Newar k 

Baltimore Atlanta 

Louisville Detroit 

Chicago 

New Orleans 

Kansas City St. Paul Denver 

San Francisco 

Seattle 

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11.657, 838 50 

22, 453, 829.00 

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60, 731, 630. 85 

702, 549,000.00 

37, 680, 815.92 

7,880, 425. 71 

49, 388.342. 61 

77.381.25 

1, 210,987, 402.95 

31, 192. 56 

5, 836 555.00 

2,139, 448 50 

3, 125. 00 

8, 239, Wk. 00 

61, 332, 959.00 

22, 921, 728.00 

362, 552.00 

567, 309.50 

14, 485. 00 

100.00 

8,000.00 

1,150.00 

660, 669,009.110 

240 REPORT OF COMMISSIONER OF INTERNAL. REVENUE 

TABLE 147.-Summary of internal revenue stomps issued to collectors of internal revenue and the Postmaster General during the fiscal years 1947 and 1948 

Kind 

Quantity Value 

1947 1947 1998 1948 

Liquors: 

Distilled spirits cask stamps 

Certificate of tax payment, dis- 2,354,900 1,988, 800 

til

cars

led spirits for shipment in tank 

850 800 Export (sees. 2878 and 2885 I. R. 7, 2, 

C.) 

Bottled-in-bond, export (blue 46, 800 44,400 

strips) 

Bottled.fn-bond, domestic (green 1,732,000 1,008,000 

strips) 78,3'2000 36, 626,000 Container or bottle stamps (red 

strip) 1,363, 110, 800 1,194,383,660 Rectified, class B 

Rectified, Puerto Rico 1,879,360 266, 940 

EA 000 Rectified, class A 15.300 Industrial alcohol transfer 5,600 Alcohol warehousing 29,000 Wholesale liquor dealer's packages 

Wine 9, 600 4, 000 

Fermented malt liquor 

Tobacco: be 910, 580 54, 704, 760 

Manufactured tobacco 

Snuff 1,334,918 880 1, 395, 678 890 

Cigars, large 411. 690.752 438. 766, 298 

small Cigars, 14% 080,400 151, 872, 620 

Cigarettes, class A 7, 665, 500 10, 221,000 

 6, 488, 875, 900 17, 293, 474,400 Cigarettes, class B 

Cigarette tubes 313, 200 125, 800 

Oleomargarine: 

Domestic, colored 

Domestic, uncolored 1,446,060 3,690,025 

30,049, 025 36, 775, 150 Process or renovated butter 

Playing cards 40,000 285,000 

Documentary 54, 658,110 63,381,300 

Stock transfer 32,598, 572 34, 928,612 

Silver transfer 9, 696,072 4, 93%396 

Narcotic 3,9 90, 275 

22. 724 4,1172 

Order forms for opium 754, 776 

Marihuana 1, 225,000 8, 448, 500 1, 

Order forms for marihuana 200 100 

30 National Firearms Act (sec. 2720 

I. R. C.): 

Machine guns, silencers, etc 40 Certain short guns 40 

Special or occupational stamps 600 1,160 

Motor vehicle use tax 1, 944,090 1,997, 510 

13,500 

Total 20, 053, 108, 200 20, 764 1125, 668 

4, 900 

7, 250 

37,020, 957.61 

7, 545. 515. 66 

81, 391, 816.60 

65, 666.25 

1,154,936, 924. 40 

78, 530. 78 

8,000.00 

600. 00 

834, 593,031.00 

33,380.00 

1, 1E0,393, 590.00 

81,470, 963.60 

713, 838, 000.00 

2,410, 200.00 

1,511, 651. 88 

1, 025.00 

7, 105, 553.00 

52,118, 032.00 

22, 588, 611.00 

1,954,311.00 

220, 688.25 

12,260.00 

200.00 

.60 

(0 

4,680.00 

10, 945.00 

704, 970.00 

13,439, 106.00 

246, 595, 807.50 

902,500.00 

4, 360,407, 507.11 3, 735, 387, 804.35 

"Value inserted when purchased. 

cRave no money value. 

TABLE 148.-Cost of printing and binding for Internal Revenue Service, fiscal years 1947 and 1948 

1947 

Class of work 

Quantity 

1948 

Cost Quantity Cost 

Tax return forms 

Administrative forms 

Instructions for tax returns 

Reports, regulations, et 

Letterheads, miscellaneous binding, etc_ 

Total 

730, 923, 000 

217,767,090 

114,437, 000 

1, 98% 940 

44,081,00D 

1,109,109, 940 

$1, 539, 365 

329, 870 

299,407 

133, 648 

87,710 

2,390,000 

650, 899,000 $1, 671, 188 

152, 357, 000 494,991 118, 187,000 - 283, 975 

2,062, 000 157, 927 

43,255, 000 81, 919 

968, no, (Poo 2, sm, 000 

O