...
 

ANNUAL REPORT 

Of THE 

COMMISSIONER OF
 

INTERNAL REVENUE
 

FOR THE FISCAL YEAR ENDED JUNE 30 

1943
 

UNITED STATES
 

GOVERNMENT PRINTING OFFICE
 

WASHINGTON: 1943
 

F.. oaIe by the Suporin.end.n. 01 DocWDOnto. U. S. COv............ Prin.inc 0IIi...
 

W~lon. D. C. • Prioc 2S _to (popol cov.,.)
 
•• 

_ _ 

•
 

TIt.l';MIUltf D.:I'ARTMENT 

DOCUffiunt Koo 312;) 

/1/Icrtl~ l Revenue 

CONTENrl'N 

Introdllcli'11'1 ' .
 

CollQ,ct iOIlIS_ _
 

Cost of admlllbtration - _ _
 P~rsODncl_________ -_ _ _ 

Important 1,·,ltiJ:>lation affecting tile Bureau_ _ 

Accountll and Collectiol1~ Unit: A:>sessmant of employment tuxes 

Taxes under Fedeml IrISllrnllee Contrihllt,inno~ Act. 

8peci!l! f(:rIlIld~: _ OtTenlltl compr(lllu8il 

Coordinat.ioll wit.h Social Security Board • 

T,')x under tll(' Federal Unemployment 1'&'1: Aot 

OlTers in compromisc____ ___ ___ 

Cllrril'~ IflXes (Ch:Jpt,'r 9. Subchapter n. 1. H. C.) 

Ct>ordilla.tion wit.h HlIilrolld Hetirt-ment BQunL 

Incom" Gpllernl Tax Unit: fulletions 

Income :llld excess prC)6t~ tl\X~'S
 

Cnllect.ions
 0 

HetlJ'rns filed • 

Pll~,.

_ 

0 _ 

_ 

_ .. _ .; 

_ 10 _ 10 -­ 11 _ 12 

12 .• _ 12 _ 101 _ 15 _ 15 

_ J(\ " _ I() _ 16 _ 17 

Examination of incoll1<l and excess proHI/! lax retlrrn.'1 upon rp­ ccipt _" • ____ _________________ _ . _ 17 J n\'estlgalion of t'lX rf'turns by field officC'!l. ________ _ ___ _ " 18 

Revenue results or inw·.,tigation of incomo lind ('xeess profit, tax rct,ll rl\s	 " ______ • ______________ _ 

StnV;{· at whi('h lldrlitionnl tax WM assc85ed 

Refllnds, ubul.l'mel\t>l, nllc! credit.'; 

Inventory of n~ttlrJl" 011 hand jn fjeJrl n(J-jc(~tl

j\Ii~cellllneollR Tux Unit: 

Estat.eRctllrllli Tux Division: 

('I!lim". _ _ 

'our! decisions ..; 

Tobaccn Dh'i~ioD • __•

SalllsTLlx Division: A-;gf':-smcnts_ ______ • _ 

Fidrl reports and retllTII" 

Claims______________ _ Credit cases . 

Olff'rs in eomprnml",,__ _ 

• __..__ . 

•	 "'__ .
 

.
 

__. •• e e • 

_ 

j\li~c('lInneous tax !lJJ<'l'i:d 8<)u:lcls._ Court de(Ji~iOfl~ • __ • " • ._ 28 r!lpit!ll Rlook Til:>: Divj"ion .. _ 28 ~liIlCpllllnE'otl~ Divi,jon: 

30 ~~~~:~:~~~~~~=-._: -----~=-::==-=~::.-:::-~:=:=~~=:==:::: 30 

C1uh (!th'S and illil iot,ion fpes	 ' 30 

Tl'\l'phone, tdl'J.:raph, radio, 1e"~!J~;r" ~,:i~(~~~ Ol.~~_====:==::::::::: 30 Lcnsc~ of l'afe UClposit boxes • ._. _ ao Trl1J1~portBtion of (li! bv pipe line , ,	 • _ 30 Trun~port:\tion of Jlcn<on~	 • _ 30 Tmnsportation of !lrC/pertv ~_. _ 30 1°~f' of motor vehielcb nnd-!lollt,!l._ .••• •• _ 31 

lit 

• __________ ___ 18 _ 19 

0 _ 20 _ 21 

_ 23 _ 2;3 ..	 _ 24 _ ..,­

-,) 

• 27 " e 27 _ 27 

28 

28 

28 

,
 
CO-:\TKNT8	 "1 

V1 ('0 1'F: 'l~

'r~bl~ PUll22. cigars, aod 

19-I:t h\' collection districts __ • 

: cianI'S. and ciltarcttes 

cal 

1all 

Tablo 

4ii. Mnterials: Used at registered disl illeri(t; in production of spirits, 

unfinished spirits, ctc., by kinds and by months, fiscal yenr 19·13_ ­ 46.	 :'I1ll.l~riuh;; Used at registered distilleries in production of spirits, un­ flui.<:hed spirits, etc." b)' kinds and by State!'. fiscal }'ear 19'13. -- -­ 17.	 l'rVOllctinu: Undenal ured ethyl alcohol. spiriL'i, and unfinishl'd 

spirih. hy mooths, liscnl year 1943 -----------------­ .IS.	 Product lllll; Und('ll11luTCd eth:d alcohol, spirits, and uofinished 

'lpiril", by Sr :Ite~, fisco.l J·ear 1943_ -- __ - - ------ -- - - ---- - - - ---­ 49.	 Withcirnwal!l: t"ndenuLlIred ethyl alcohol lind f'pirit", by months. 

fiscal yea r 19 13__ ______ _-- - - -- - - - - - - - - -- - - - - -- - -- - - - - - - • - ­ :10. WithdrnwaLs; l'ndonaillred ethyl alcohol and spirit~, by Sto. 

6scal yetlr 1!l4:L • _- - - - - - - - - - - - - - - - - - - - - •- - - - - - - - - - - - - -­ (;1.	 Stoaks: Undenatllred ethyl alcohol, spirita, aud unfini.!!hw l'lpirits, b~·

St.ntes).. DB of June 30, 1943_ - - - - - - - - - - - - - . - - - - - - - - - - - - - - - - - - -. "., cks: l:>pirits and unfinished spirits in internal revenlle' honderl ,l~.

warehouses as of .Junc 30, 1943. by yeans and seasons of prQduction. 

.-,:l. l-\ull1mllr.l": Production, withdrawals. and stocks of nndenntu1'l,d 1'111:-1 

alcobol, :l'pirits, (lod untlni~hed spirits, uy months. fiacul yellr 1013_ 

[d, Summary: Production. withdrawals, lossc.~, onel S'lockll of 11l1rh~

nuturl'd ~I Ityl alcohol, spirit8, and unfinished spirits, and ptl:mig,

oper:lterl, hy Stllte~, fiRcal year 1943 -----. --­

lif,. :-iulllIuary: l~rnclllction. withd~II\~·aIA~ l~ssc.s,( ~nd 8~.ock;; of llndeo(l­ turcd dh)1 alcohol, fiscal y(ar~ 1934 194il, mcl11slve _ 

;11j. Production: Completely and specially dcnaturedalcohol, hy monUw. 

fi!lcill vcar 19-13. - __ - __ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - ­ [.7. Withdrllwals: Complcte.!y denatnred alcohol, by formll1nl'l lLlld hy !ilunt,h,;, fh;cal year 19'13	 . 

23. 

2,1. 

2:). 

211. 

27. 

2R. 

20, 

30. 

3!. 

OCCIII'ATIONS sunJf;C'I' '('0 

137 

137 

I:J8 

138 

139 

140 

142 

144 

1M, 

SPECHJ.. TAXES 

_ 

.;1'. Withdrawal:;: Specially denatured alcohol, by fommln.s, fiscal yellr 159 1943 -----------------------------------------------------­ .;!l. WithrlrllwllJs: Specially denatured alcohol, by leading fOnDUla!! llnrl hy monthI'!. fiscal year Hl43 - l;"i(l 

till. ~\Imrullr\·: Production, withdrawals. and stocks of denal.lIrcd alcohol, 15!) and d(:llalnrillg plants operated, by States, fiscal year 19-t3_ ---­ nl. Operatirlns in SjH"l'ially denatured alcobol: By bonded dcalen;, h.\· 

::5tatli>l. fbc.al ycar 1943 - - -- --- - -- --- -- - -- - - -----­ 1.j!) 

HZ. Opr'mUon" ill ~pc()iAlly deYlatured alcohol: By manufactur"r;;. hy 

St.atl's, fiscal year 1943 - _- - - -' - - - - - -'--- - -------. ----­ lliO 

0:3.	 :-:;umnlluy: Production. withdrawals, and stockl! of !SpPllially o"nntilled rUIll at dr'naturing bonded warehouses, b~' months. fis('nl yl'}lr 1943	 ·----- HiD 

Ii 1. :;'nnrnrHy: l~rodllc'ion. wit hdrawals, Insses, and stock!' of sp('ciallr 

rl"nl\tllrl'd rllm at denaturing bonded warehou~es, by StateS. fi'lCltl v"lIr	 l!H3 · __ .--- 1(;0 

Ii.•. Op"ration., in specinll)' denatured rum: Dy manufacturers, by 8tnt 

&"'.:11 yenr 1943 _____ _ _ - __ -- _- - - - _. - - - - --.- Ino 

fln. :'vlateri(li~: Ubed in production of brandy, by kinds ami by Sta 

tl"l'al "ear 1913_ __ _ ------- ---- - liiO 

I;;. PrOdllction: nj~tillc,1 spirits, 1)\' kinds and b\' months, fiscal yenr 1913 161 

I!~. r:rotillcl~nll: Di...tilled spirits. by kinds and by States, fiscal ~'ear 19·13. 1r.2 

1,.1. 1 ~l1l1ctl()n: Brandy. hy kinds and by States, fiscal year 1M~L __ . 1r.2 

70. \\ i~lnlra.q!k Di.;tilled spirits. total tax-paid, uy kind!l8Ud by monll~, _ libl'lIl yca r 1\)13 ___ _________ _ _____ _ _ - - - - - -. Jt;:"~

'L Wi~hdm\\Iili: Di.,lillcll Bpirit", total tax-paid. by kinds and hy Still 	 h~cal year 1943__ _ .. _ -- 11;:j 

2. ",jlltdr:i\l'f1I,; -ryOltl('d-in-bond distilled spirits, tax-puid, by killds /lild _.,	 !)~. UlOIl tit", tis(,lll )'car 1943_ ____ ______ ___ ___ ___ _ Ifi I 

(0. Wlthrlm\\ als: BOI tled-in-bond distilled spirils, tux-paid, Iw kin' b ulld 

7	 by :::'tat,.", fiscnl year 1943_____________ • --- --'- -. Hi-I 

.1. Sto('k~: Iliet iIlcd Rpirits in intern:\1 reyenue bonded wareho"""'·'. !Iv ~_ kincl.'1I1I1c1 h~' fitatc~. June 30,1943 ' . In;, 

"'. Rto~k'l; llistillNI spirit~ in internal re\"enne bonded warchollses, h~'

, klllds. Illld by Y('Il~ and !lea~Oml of production. Juno 30. 194:J iii':; 

7h. 1,0....,('>1; Distilled >lpirits ill internal rcvenue bonded waruhOllR~'" rllll' If' 

1"llkllll" 1Il1dl'\'llpOrRlioll, by kinds nllcl by :::;tlltell, ~111111os".·" dill' tll 

01 her l'1It1>1(,'1, h.\, kind:;. fi"c.fll :-'l;:ar 1g·la lfili 

Paille 

1;)9 

15fl 

I.irl 

I.i~

I.;!! 

I:>\} 

IMl 

I.-,n 

1;,n 

I:,!) 

11)\1 

Ir.fl 

If)1I 

a:l.	 l\umuer of l'llch ClllflS of 1:lp1icinl-tax p:ly"r1:l purl'hasing special-tax 

!!tamlJs cow~riul( till' fillC:d yOM I04:~, or portion thereof, under the 

various lLI11lllUI rut-cs. by coll.'ctioll districls aud States . 1-17 

r,I.41\I,\flI;AHI:\l., llJ."'OV.\TED IlUTT1~K. ~IIXLD I·LOUR. };'1'C. 

33. Productinn :LI\d "ithdrllwul'! of colorcd oleomargarine, ycar ended 

June 30. !!).J:3, by l'ollectioll districl>;	 . • 15.5 

:H. Production awl withdrawal" uf unculured oJil001:lrgnrinc, year ended . Juna 30, I!)ol:l, by coll",ctioll di:;t riels_ __ __ ________ ___ __ _ _ 155 

;j.'j. Production ami withrlruwub of oh.'Olllnrgnrlnl" (color(:(\ aod uncolored), 

year Idnd\:d Jllnl;: 30. 1~13,	 by montbll _ 156 

:.Hi. ::)ummllry of 1JrQrl1lcl iOIl t1ud witltdr~'\\ 31" of OI~0{)111rg:lrine (colored

IInu u!lcolored). y~tU1; l;udcu Junu 30, Iv34 to 1943 _ 151j 

:i7, ~rlltJ'riaJ.s u8t·d ilL tlte mtll)llfl>.OI t1r", nf oleolllUrguriuc (colored and un­ colotl:d), )'f'llr I,ltdl'd JUlie aO, 1043 15i 

;35. Production und witbdrtlw~ll~ of r~no\'lltl>d bUller. year "ndcd Jlln~ 30, 11).13, by collection distriotll :. _ 157 

3'9. Summary of prOllUCl ion and t:lx-paid \\ il hdrawals of r..llovnud butte-r, )'l3l1rs ended .hlll'· 3u. 1tl34 to 1().l3	 ------ I!ji 

40. Production aud \\ it hdrawnlll of lIIixet!llour, July 1 to Oclober:31, 19-12, ltv c"II,·cl!o!l dh,trict.,. __ .	 .--- ----- lii7 

41. ('roeluction, IlJIportlll IOU, lind \I ithdrnwaho of playing I.'urd", by 1I101ltltS, yoar I~nd.·d .Iun... 30, H)'13	 _ 158 

A J.C41II II L. IHb'l'll.l.LIl lSI' IIt1T:,. 81·.1:U•.,xv \I I.'CS 

·12. ~llIll'ritlJ:.,; U'l'd lit indul:llrilll lllcuh..1 "Ialltb in pruduction of undenntured ,'tltyl nll'oh,,1, b:-' killlltl Ilnd by lll0Illh~, fi"CllI y.;ar 19·13 _ 1!i9 

43.	 :\ltul'riab; UH·d /II iJllI\l~lrilLl IIlcollOl plaul/; in ~rocluction of undeIlUtllfl·d l,thyl alcolavl, by kiutllllJ,lId by ::;tllh.~, liacal :-car 1943 _ 159 

44.	 l\lutcrillls: Ulicd ill tIll' productiun of lIUdcllaturcd ethyl alcohol, b,· 

kiwis, ami quu/ll itil'l:l "f ulldcllaturt:d cthyllllcuho1 produccd ther.:" frum, fiMesl yenr I!H3 __ •	 - _ 1511 
VIII co,\'rEXTS C\llvn:.'."1....;	 IX 

'rllbl~

PIIll'e IJlI'lel; OF nu; CHin' COU=--Sf:L 77. SlunlDnry: Production. withdrtlwnl~. and fl'hCks of distilled spirits, b~' mOllths, fi~caJ a/JI	 f·a.:e )'ear )!l13____ _.	 ._ 

107. _\p~leals Did!:ilon: <;JI.H'S appeull'd to TIl(' Tax COllrt o( till' luited is. Suuiulary: Production, " ith(!rtIwaJ~, ami III ocks of c11~1 i11llll "piril,s. 161. 

SlUte~, iOl:llldiuj( those (l,J>JlI'llled from Tux (Jolin decisiollli to flllld prCll1iK('~ openltl~d, hy SlutI'll, fiSClll ,vertr 1943 " _ 

79. 51111\II1ar.,·: Production. lax-pair! wi! Itdrawnls, and fltoeks on hnnd 1117 appelllll.o- ('(Juri", Ii/lclllyear HN:L___ ___ ._ __ IRS

lOS. .\ppealll Vivj-iou: :\lImbur, ami allJoulll>(, Of CasCll shown in tublll 107 .TuliP. 30, of '\1 hisk." 1111.1 of tOI al distiUN! spirits, fulctU j'en~ 19:1-l 

to 19-13, inclll~i\'e_ _ _ • __ _ ___ ____ • _ for the Ii"cill yetlr Hl-i3 only. hy Cl!lss 1.)( tax aut! IllUvuUb io\'olvcd._ I&)

Wi IOu. .\PI reals DiYi",ion: Circuit a.nd SU{Jrt.'lnC Court C!hllli pending .Iune 3U, SO. 1Ialcrinls: Ulled ~n g~'~dlJction ~f ~"I;titicd ~pirits and 1\ ine.s, by kinds 1043 -' • - - _. - - - - _ ____ _.• __ _ _ lind by montlls, ~c.lI year l,J.I,~._ ____ __ _ ' __ ISS

168 110. Appcal;; DiI'il;ion: Htuius of Cllb('!; pcndill~ bt"forc Tile Tax CI)\lrt of S!. lI1:Jtcrillb: Us('d inJ)f(>dll,.tion of !'\lctificf!:tpirits and wines, by kir,ds the Unlll't1 ~tatc.s ./uno 00. )\)13 • __ . __ ._ _. __ /lnd by Slale'>, llcal yC'ar 1913	 __ 188 IH 111. \ppcals Divi.-ion; I'rogres.s of l'UH,:l in apJlcllatt· 1'11111'1.:> Oil up)Jea!s 82. Production: Rectified IIjJirits and wines. by kinds and by months. 

fiscal year II) 13. .. ____ . ____ _____ _ . ______ . from delli"iOus of Tho Tax ('ourt of the Cnitt:d owt.o.:~, fibClI1 ye:lr 1943. -------- .•--__ ._.	 ._ IS9 

promise:: operated, lillcnl year 1013 _ _. __ • _ __ _. __ 83. Prnllucl.ion: TIectified >;pirits and.\l'illcs. by kinds llnd by SIal c.". ami 169 

liZ. Appeal;; Division: nesl!lts outllilled in emIL'S C1050.:,-1 IJcfore 1'hc Tnx 

g-t Bottlill~: Dj,,,tiJIed :;pirit~ Court of thl: "Cuikd Htatc." during thc .illcnl year 1\)43 • _ 189 (rectili.·d Bnd umcctifiedl bouled fnr ron. 169 

MIIJnptioll. fil<f'a! yeur HI13__ __ l3.\ppesJs Divi,.,ioll: D~pO!'ition of ea,;,e,. clOlled by The Tux Court of

the l:nitou SLatC1:! during tibCUl year ll).l;j____ _.____ _ _ . IS9 85.	 IVI a lI·riols: U!>crl ill prvtllll't kill of f('rellenf "d 'nalt Iiq1lurs, h~' ki ud!! 170
 

:1I111 by Slrtl(l,;, fisl'1l1 ,\'enr 1!148 .. _.__ _
 IH. ,\prcll1S Division: ~ul/lber, alld 9.1l1ounfS, of C&ll'll pcnding ill field 

dhisiollll, by cla&'" of tnx IIl1d 11l1l0UIlis involvecL________ _ . 1l:;9 8fi. Sllllllllar)'; Prod1lctioll, ~~ithfira\'"b. los:,\:", lind stllck" (){ ferull'lIteli liO 

lIS. Appeals Division: lJi!-opo~iliQII of Cas!'ll by The Tux Court of tho 

Lil 11l:l1t Iiqllor--, h.I' months, tl~clll )'t'nr 1913 ___ Cnitcr! :4111tes during Ii.:;cal ) car 1913 ._.	 • 87. Summury: Pruduetion, withdrllwul", 100"'" and ,>locks 011 hand 100

116. ( )aims Di\"hllon: ('UN'll appclllcd Lo 1 oiten ;:;I:&.t,'" Proce.'~illg Tux .!un!! 30: of fermented mnlt liqllol's, IIml br~wcrie~ opera!I'd. b~' ~lll.tes, fh;clll ycar H)4;L_____	 _ ___ Board of l1eviaw uud Tbc Tax Court of the Vnit-cd StaLCII, includIii Ing t,hoso appealed to appeIJutc courtll. li:'!cal your" 1939 to 194:3, Sl:!. SUlIlmary: l'roOllctiult. \I ithuruwnili. 10'>$"'. and ..,t,ocks on hllnd inclusive. _ .__	 ___ 100 Juue 30, of fl'rrnented III:Ut liqnor", fiscal y"!\!"li 193-~ 1943, incltlllivc. Ili. 'lui.IJI:; DiYision: XtltIIlX'r. and :1ll1ounts, of C:l,,'!~ "hOI' n in table IIG 89. Summar.'": Prod'lctioll, II;lhdrawal~, and slocks of cereal be\'l'ruges, li:i 

hy luonths, lIsenl Yl'llr 1943 .___ _ . __ '_ (or fisc}ll car} 9 13 lIlll.") hy clw;~ of tux and 11.111011111:; im (.IlI'cd _ 190 In 1J /0., t'1:lillh Dh'/"ion: Sf!\tllb of ]!I'u(;e""io~ bx cases f/<lUl!illg bdl>fe Tb !IO, S1llllmary; T'l'orlllcliolt, withdrll.\\'Clls, and klO"ks 011 IUlnd ,Tuno.: 30, Tax C.,Il)·L of tl,,· United kfnics, including those up/Jellied to of cereal ),1'\'(\rI1ges, lind plants operated, bJ State.., Ii-cal yenr HH' 1.,3 appe.llull· (lou.rb,.hltlc 30, l\)I:L __ ._. . _ [tlO 

fi..eAl yenr 1I) 13_ _ _. _ _ _ 91. :\Jaterillls: ('Fcd in procluulion o( still .....inl'-, hy kind" lind by Stn 11!1. "\ll1llS Di vibiou: !tv-tilt c; oblll ined iu procc;;,;lLIJj( t:1X C3l;\lti elo)~ed I j.J heforo the t'lliltl<l Slul('s l'rnrcssing Tux Bourd of Rc\il!\\ and 02, Production: RI-i11 win('~ produccrl 1111<1 trea(,lIi«ut of \1 illes Itf!,l'r fer.
 

!1If'nlntfon, hv montH", fil'lcal yt'ar 1!)4a.__ _ _
 The Tnx Cunr! of Iho l'nitNI St.atc8, lllclnding those t1.JlJ1c·:.d,~d to 

1i.) appcllate court,,,. !i.cl,1 year UJI:J_ __ • __ • _ __ __ 03. Pm(juction: ~tiJl winC:! producod ILnd lreatlllent of wines after fer­ I!H

111\'ntation, II~' Sl:ltell. 11Rcsi yOM 1043___ _ ___ 120.	 '1:I1111s Did!lion: ('il i1 Cfult:" rt'('ci\'cd uuu di"p()<;ctl of hy l'rl)ePSSin~

9:1. WitllllrAwals; Still WiDI'S, by months. fi::,cal ,I C:tr l!H3._ ___ 17ti Tax ~t:(;t ion, lwd nUlIlber (h~cir!C'd by cuurts. fj~elll year !fli:L - UH 177 I::! I. C'lni!U!\ Divil;ion: Inh·rpret:l.ti"c, eorporntl~ reorglllllzatiOll, and bank­ 9;). Withdrawnl... : :-:itiIJ "'inC:!, hy Stat<:ll. Iisc:l! Y'::lr 19'13_ __ liS ruptcy and receivl'rl!hip 1:8,81'> rt;~ci\','<.l tllirl di:;p0;:lrd of I)' Prate"­ 96. Summary: !'ro(fuction, withdrawuJ!:!. losses. nnd stocJ;~, of still \\ines, by month!!, O iru;: TIl\. ~cction, l11-Iral yeur \!I 13 . .. _ _ • _ ..cal year 1943 •• __ _ _ WI 

179 122.	 'llIilll" IJi\,j:;ion: ItI'\'jew (lal'e.~ reech'ed allU dispo~('rl llf by ProCl·,,;;;illK 9i, SumlnllIT: Production. \lithdrn\Vsl", JO'-'Sl'lt, and 8l'Jt:k.. Jllnl.l 30. Ta\ ;-;(·ctiull,1i.sC/l! )l!ll.r lOI::L __ _ __ _. . • . HIl of tltili ..'·be.... and bondud winl:'ries aud honded storeroolJls 0l,er­ lI/(~d, by toll 11.((':'1, fillClll yenr 1043____ _ _. _ • ___ _ _ 1:?:1. Cluims DivJ"jul1: tlhC!! rCCL'ivl'U Ilnd dl!;pol<ed uf b,> J{eorgnnizatioll 180 HectitJll,tiHca.J)'cllrl9-!3 •••_._ • ._ 192 

month... fi-;o.:.t1 year )!}J3____ __ _ _ __ __ !lS. Production. \I it1l1lrawH18 , losse6. UTld stol'kq of sp:U'kling Will"", by 121. ('It~ims Ulvision: ('fl."~I'S rect'ivud arid disposed uf lJy Hanhlll't ry !llld 

DO. Pmr!u.ction, )\ ithdrawal,., Ios.'le", (lilt! :;tock.. IIi :;plul{jiu!!; \lin...., and IR2 Receil'I'r"lhipScetitlll, /il;wl )'cnr IO~3 __ ._____ '__ __._ 192 12,j, Cillillu; I>hi"ion: (.'1\-,';;; rocri\',,1 and dI,posed of by COlllpromu> numb('r uf pn'lnisp", 0IJl'rntill~. h~' 8lat~, fise:!1 .vMr 19-13_ _ _ 11\2 t'l'CI iOll, l1~ca1 )'!'llr 10-1:3. _ __ _ ___ • 100. Production, \I·It,hdrswllb, Jo&-e", 1l1,,1 stock:-; flf verlllOlll It, by Illontl1l1, 12li. 'luillll; I )ivillion: Liabilitv i'lyq),'l'd i" 'CS of ('OI11pl'O'llllW Sc'ctioll 

192 

1113 ti"'l'II! year Hila ___ " _ • _ ___ _ ____ _ _ pending .fune :~(), 1943: __ _. 101. Production. \\ it hdrawlIJ", I05S"!'. /lilt! !ltock.. UIJ hu.uol J~lll(' :iO, of _I. )')- ~i~'i1 Diybi\lI\: CU>j{'~ r~ceh'ed lwd dll>p~cd of during Ule fl·cal yClll' 

1!l2 

\,crlllolJlh, and II1l1llher of pN'llIi-es 0pcrllted. 'b~' ~late$, ti-c 9-13 _ ___ •• _____ __ • __ _ •• _• __ YC:I r 194:-1 __ _ ___ -,_ .. , __ _ 192 IR3 12". ('1\ II Di\ biun: Ih',ult" obtained in Cl\.:)e" clo,{ct! dUring the Ibclll 102. Sli,lIl1uin': Prod'lctioll, f:lx-paid withdra\,·:aJ". alld flful·k" 011 IlIllld year IU13_ _ _ ___ _ • . _ ___ " 193 .111111;: 30, of ~I ill alJd :-parkling Willi'", fiscal YC'lirs 1931 1\/<13, irll'luiii\,c. III I 12\1. ('iviI nil i:;ion: H.alllJ lb obtoill~cl i II Ii~'T1 cuses c\u,.cd during, IH' fiscal 103. E Ilforccu1l' lit, ,\Icohol Tllx l'nit: ~,\i.r.1I.re.:, Illltl IX;r.-OIl.., ur~to.:d, hy ~'l~r U)l:.l.____ _ .	 ___. _ months, £i-cnl ycar 191~ _____ _ __ _ 193 IS·I 130. Ci,:il Divi!'ion: Civil CJlSCS pl'oding at tht! be.gillning,lInd tilt! of til. IU4. Ellfnrcement. Ali~oh,,1 '1':)'1: t'ni~, !-it·;";ures lUlU j)l'r"OJl>l /lrn'~tcd, loy hl!cal \'I'ar 19-13 ::il III e", fisC'lll y('ar l!1,la 18:"1 ]:i I. {'iI il D(";>lion: X'~JlllJo~of-Chll Di~i~j,'11 Cll.$CS tl'i"d -I~y -thl' rj':I~I~I~!­ 193 

menl of .lll.t>til'c '\Ill! 1l11l111>l'r decided hy tIle COIll"t~ dllrillg the llsClll Tl:CH:SI" \I. ST~ yO" vcar )\)1:3 _._ _ _ _	 " 

}'	 193 

1m, ~Tt.·lUti\l', nl\'i.~ioll: :\';IluLl.'r of Cll'''o ~e-c~i\,'(llU~d l'i.p~;;~d of 10:" Annly~i1; IJf till' work of lh.. 'TN'I",icul SlntT ,luring tl~('al rear 1!l13 clunog llle Itl;('ul "':lr 1013 _c' _ ,. __ • _ Jllcome, prollt>\, e~t/ltl',llljd f(jft. til" easel< __ .__ . 191 13<., lOti,	 18 l~c\·i ...\\ Uh j"iol1: ]\; limber ul CUbes /'I'c,·h \,>(1 all,( r1bJIOM'ol nl" during AIJ:.. I.YKi~ of work on cOlIIJ.lI·lJmi~o. (',/(ons;nll ,if lime, /lIId tillal ,'I,),ing lhL' tisc':l1 ,V('ur 1!1U. __ .. _ _ __ _ _ _ _ llerN'emCllt t'IL!j<'>\. fi~(Ottl Y":lr In I:L_ l:~ 1. 11'\7 Hp\'iew I Ij\ bion: P"blil' ..h'<,i-<ion... llrlllllulgllto.'d "nn.'r Trc.'\SlIr)' 

Hl4 

Uock-lon. I:l.'i{) lIurl 15&3, e1urlng llw 11"1:111 Y~'lIr 19·13, h:-' ,"onth! In! 
x	 COKTEKTS 

~IlSCELI,,\~EOUS ST.\T/l>TIC:> 

T~~ h~

135.	 Monc)"s paid to collectors as proceeds of In rew uctiOIL~, judl:(rnent$ 

recovered in civil suits, fint'S and pllllalti~ iJlllJo:>ed in criminal l\~tiOJl", !lnJ co"t:;, as reportc.d by clerk" of ljuiled Stales Cl.Jurtl> (Joorrn	 1;)8),.y08r ended JUD2 .lO, 1943______ 19.:> 

136. E:q)(m~c.., of the Internal Revenue Service, fiscnl )'elIr elided June ao, 1013 •• •	 ._ 196 

137.	 SUlllJlI/l.ry of intl-rnal re\'(mue stamps is~t1cd to collcctors vf iutcT/llll rEiVCtlllU and t,he Po"tmaster General during the f!beul ycurll HH2 and 1943 ._______________________________________ 202 

138. Cost of printing and binding for l,he Internal Hevcllllc Service, fil.lCill years 1942 1l.1Id 1943 •	 . .• __ . __ 202 

ANNUAL REPORT 

OF THE 

COMMISSIONER OF INTERNAL REVENUE 

TREASURY Dt;PA.R'l'MJ<:N'I', 

010'1.'10)'; OF COMMISSIONER OF INTERNAL REYJ<;NUt:, 

Washington, D, C., October 12, Jr)43. 

TI\l~ hOllorl1blo the SECRETARY OF THE TREASUR.... 

8m: I Illl\'o the honor to submit the following report upon the 

work of till) BU1'(~llu of Internal Revenue for the fisclll year ended 

June :W, 19·!:~:

COLLECTIONS 

Toto I eolloctions of intUl'lllll revenue ta-xes during tho yeur amounted 

to 822.:r71,:)SG,41)7, compared with $13,047,868,.')18 during the fiscul 

\"eur 19·12, un iUCrI'IlS£' of $9,323,517,978, or 71 per cent, The toOtal 

collections n:;nin 9(',t t\ ['l·cord in the .history of the Bureau. 

Income tllX ('ollcctions on 1941 eornings, received (luring tho \larch 

tlll1-1 .Jun/' quarterly pll'yJIleut periods in 1942, luuountell to 84.691,­

\)78.707, while til(> l'o/Tesponding figures for the y('nr of this report. are 

$7,112,On,0\'14, nn increllse of 82,420,094,387, or 52 pCI' cent. These 

figures cIo not. include (lny collce-tions of vict.Qry tnxes withheld on 

snhlries nrHI wHges. The totul amount of "ietory tux \vithhcld on 

I;lllnrics IIl1d Wllgfls lind collected from (~mpJoycn; for the period ended 

.JUlll' 30, 1114:{, wn.. $IiS6,OI5,OI0. The Revenue Act of Ifl42 was entl.ct.ell 0(:101>111' 21, Ifl42, and t,hc income tax ruLes levied by tbn.t Act 

were mllllp llpplicl\blc· to earnings for the ycnr 1!J42. The increase 

i~ mLes '>;'ltS tho pl'incipnl fnctor contributing t,o the growt.h in coHee· 

tlonfol. 

TIl(' (oihw ing Iithle shows t.he incretl-scs or rlecren.sos in general 

SOUlTCS of inlr.l'nlll.'c\,cnul' for 1943 cornpnred with 1942: 

Sum 

F!scIll year In 

nil 

lG42 1~13

47.3 

S2. :I 

TOlll1. _••• \ 

1,811., lb>. 115Q. l:!' 

081, .17.42 4.401.76'.8G 

~.UO/I.S!!3.M3.r.s

r..tI83. S63, (113. 'f3 

420, ~"-i 5:1 I••:!!i-. 0:' 

/6.2IlS.ll&'1,llIll.:.<I 

M:O 

S. 4-~ 1174. tl62. 80 I 212. U 

-OIlI, 22S. 00 -~7. 1 -2,$1l3••'3.8J -t.!lO 

8,202,oot,M7.8!! 

1 
3 

2 In~PO'Ilfl' OF C\l~I~1'l~I;';-IO~J::R OF I.Kl"E!R:l'\IAJI, RE\'E~-;uE

REPORT OF COMMISSIONER OF' n,TER~AL REVE1\UE 

Addit-ional o$sessments.--The auditional assessments, including Smnmary of collections, fiscal years 191;2 (t1!d 1945-Continued interest. aDd penalties, resulting from office audits llnd field investigations made during the fiscal years 1942 and 194:3, were as follows: Fisrol yenr I Inerlltlse or deercl\So (-) 

Gent'TiI1 source, ------- I
 

1'Jo12 I 104~ Amount 'Per ceot
 

Alcobol t'",08: Distilled spirits. Imported. e"cise. $35.71lS, 107. 4" ~8.1. 4116. 478. 87 ~7.lj.jl. 3i1. 42 13.1. Dlstlllt'd ~plrjt.s. domestic. l·xdsc. 63ll. 832, !lin. 63 ot~. 466. M2. 7~ 159, (i.'l.~. 373. 12 29. G 

Distilled spirlt.., recUtlcotion !"x. 17, 22ti, tG7. 90 IS. 830. 378. ·IS I, liO'J. ~1O. 6S V.3 .
 

Floor tuxes (on stocks of .Jun. n,
 

1\134, June 30, !934. June 30,
 ;llhl"dJnncouS Imcrnal tcvenue: ! 

IIH3 

1 $422,4:18, 2{j3. 00

1942 \

~,~9, fi2f•. 00 I

Cln:;s or wx 

Jo'i5051 ye:"

111(:00lc..--·---' -

E>,.ate....." .- .... ~- '••.• -.•. , .- .. 0. __••.•.•• 71.300,187.01 l 64,;ilfi,70~.7a 1038, June 30, )9-10, Oct. I, 100J, oilt •• .' _" __ ' -- -------. 6, 1l9\l,702. &l 7, 7\1i), 3(JS- 76 and No\'. 1, 1!!42) ... ._. _. 11. mo. ll28 ()!I Ill, f038. O:!6. 27 09. 6r., 998.18 ItJG. J Caplml stock •• • ., _...... ._"".". ' ,-.' I, 1i7,O';O, 80 1lO1, 500, H Bottle or container starn I):!. ...... 12, 308, )~2. 32 11, 81R, 4().3. 77 -469, GD~. 55 -3.7 SIl1cs----- ...... _.~ .. ->"' .. _"._F _- __ -..••••..•••... _- 4,-1'ill.257.1)7 3,747,350.11 Wioes, Includlnl': fortlfl,Iog LI(IUor~--.. __ __ ••_ •. -.•• --.•• ••- .•_ --••••--. 3, (iO',).027. 11 3.513,785.98 brandy.... _.. _._ .... _ ... .. 25.235, V'U. 00 ;l.3, 660,479. (;I) S, 4:i3, 53'1. 76 3.3.·f lIf!sC'('lI11.neouB... ._ , •••••,_•• _ •• __• 12, 3111, 042. 70 71, 098, 27~. !J'J Yl'r1IlOlnr.ed mn)t liquors, ,,"else MiS<'cllnneousc'c!se... - .. _ .. •. • _ -....- .. -..------ 1,000,334.07 tn". _ ._. .. ........ 31;11.161.237.05 {'15.634.420.81 ~0.4i3.1S3.76 2·1.4
 'lobl1.cCO.. __ 0" ' _ , ,____ 185,098.44 1,111.300.:>1 S,>ccinJ (loeupllllonni t:l.,cs.. .• _ 1\,075, (119. 2'l 10,21(;, 9G5. 83 -829, 9~3.30 -7. S Cnol. .. ' • ...............__ n ·_.. 41)1.147.1~ 351,761.9\' 

l'llh"or __ .. __ . __ .. __ _ _ __ '1.75 ----.-.. -- -­ 'l'otaL __ •• 1,048,51fo,700.M J,423, 64G,4rA-14 376.129,749.118 36.S ~URllr __ __ _•••~_ •• --------- 1.20t\.•~2 7,SlI.3S 

MisceJlaneou~taxes: • 'I'0t.,,1 rrli~.:dlnneous __ . __ • __ .. ••. __ ... \Ill, (1'17, 601 3ll I 11)-1,'''1. 32'&. 06 CapRal s!()('k I:lX........ -.. ----.. 281,!lOO. I:H.80 32S. 794.970.85 46, ~9·1. safdlO I 16./i
 Estate and ~irt t:u........... .• 132. MO ~S. 00 4~7. 495. 677 49 11. P~5. 350.10 3. '.
 Jo:ml,llo~'l1teTlt anu c:lrrlersLluCs -- .•---..... 3S.273,811f'.OI 139.008.864.50 Tohaeco I..xes......... .________ 780,982.21.';. 72 OZl Sf,7. :?8,1, 03 142, ~75. QG7. 01 18.3
 

:Mllnuractll~<!tS' cxcise t"xes .• __ • m.~. 2.~, 51 ~. 7!~, I,~: ~~ -267, lr,~. ~65, 21 -3~. r; llnln,l !Ol.,\' ..... .__ _ ._•• .t38, 441. OOS,39 ~(I6,Ol>S.4111.55 ReraH excise tnxes.. __ ... SO,16"l21.IIJ 16".2'•.,.~").v,' S5.IJ!\S"H.S9 106.1 MiSC<'llanoous lllxes (ndmlsskons. r.omwuulcation~,olcomargariue, I Induues. fvr luco",e taxes. ~92.g:J:.I,6(7 from lhe Income Tax OllIt lIu,1 $29.604.61fi (rmn the Accouuts doCtlmentary stamp.. motor III1.l ['1,lIe',t.I!>", Uuit. '1'he ll:>,';<.,sSDleutsol the 1""'0'110 'I'nx Unit lnc!u((.) $15.l1ll0.136 maM IInder the lcopnruy vehicle stomps, cool, etc.) .. __• 3(11, :lS4. 50\).00 I ,2'1. 432. 23.~. 521 33~. 047, /\,·H. or. , 85.6 I'f('\ j,t,'ns of se"tlrlll 279 of tbe fie"e",,,) Act of 1026 ann sect.lon 27.1 of subsequent Rc·wllue .-\.ets. SuJ(Jlrtox .. •. .. . 6S,m.S03.or. 53.ObI.77G.n -1-1,678.02>.1.3-1 -21.5 , Iorlo"e.s. for mise:cllllneoU> internnl r"venue. tSJ.;i2'1.!)M from tJ,O ;l1isccIIa.nelios 'fax Unit, $10.770,1>88 

'rou, tl,o AC.C()llnl~ and Collectivos {jult. llnd S3,613,7~O from the Alcohol 'T'ax Unit. TotaL .. ... . 2.8(r.".I06.42->.7Q 3,150,14()'OI4,9G 3'I:l.040,4n.17 I 122 I Includes, fot cnmlnymcnl ~nd carricr. bXtl$, $10$67,495 from c",plol'men! t"" ul"th'itics ill the Accounts 

"",I {"nllr'Cli,,,," Voil Dod ~28.l-l1.:l70 fron, cl'Ilrctors' "m(:(,s.

Emli~~;~f{~~~~~eContrilltltionB I ..I.e!.... • __ .. ... 89~,335,801.32 l,13J,;J.l;.12~.f\[' 2.1".210.267.37 2fo.·1 R(,/71nrf8, etc.-Po.ymcnts for die refund of tuxes illegally or (~ITOne­ Felleral Un"mploym~otTax .\ct_ 119, 616, ~117. f'l L5ll, 007, 1;',2 I, 3r;, 3':1fl. fo91. :!Ij ;;0.4 Carriers taxes... • .. 170. 4fl!l. III 1.16 ~Il, 151. 212.7'> ,,0,1'12. m. :r.-I 23.9 ously eolketcd nnd for redempt.ion of stumps u,nd tlra;,vbllcks ll:re 

Totn!.. __ • ••_.. .... J,I85,31'l.Sn69 1.40S.705,m3."ll I 313.312, 1~9.00·-1~ mittie from sums appropriate.d for such pllrpos~s,

~=

To"'1. ull rollection~ .. .. 13. 047. 8ii~. ;,li'. n I :12. ~71. 386. .01, liS I 0,323, 6l7. ll7S, 8.1 71. 4 iY"lIIbcr 0/ cI"ims l",id and /.he alilOtmt of reflL7L.rls, IULl/men/., (f.nd repayments, 

292.00 

1943 

50,477,00 

fil, 373. 64 

1)01, f.62. ;0 

3~, !\5 

IH, 411. 33 7,296.04 

~OO. &I\l. 35 .ll,M1.!;7 

711. 722. s.s 

8.$96.\172.\1,; 

'.l:.!.:.m 

2. HOS.t'.1,) 

10-12 

.iO.bl:l..}l 

.:ii, 0:liiii:[,5-j---il9:82C,:3b 218. ti~ 118.112 73. 5; 10·1. 02 

1Otl.~

,13, t~l\. 61 1J, t;Jb.28 

1. 3ii4, 615. ;3 80. [,92.-W 

3',:I.S:l.07 

1, 3::2. s~a. OJ' 

11..Qr,,39 

,4ll. 2~. 80 7·1'1, 0,16, H 

0, oi!il, ;V2. 37 53\1, 3&1. 4:. 

97i),950. <45 ~14.IS

2.111.0\)0.53 

S11. S'13. n o.Go\.~. 79 

5. '19G. 00 

.\l:lI"Jll(, rCl"llnd,'d Qr "'I'(lir! 1Intetl'St "l1o,,"el\ (lnclude,l Itt 1UJI0Wlt rel\Ulded) NllJul",r of claimS 

==== 

Cl~S" or t~,

·If•.12 I llJ<l3 I I\){~ I 194:1' 

--_1_------------1 1----

Hdnnu "r (nlemol rC"cnllC I II I 1 

J5lS. 519 I~' 304. ~5!J. III 1$3S.1HH. 110. G4 Iss,401, 131. 50 ISG, ')30,110. H 

incl'uding in/aest, during the fiscal yWl"I, 1942 ami 1943 

Compara/h'e Jl:latement of taz roller.lions bl lscal years 1.')48 and 10J,3

Sepl.. 30.11)41 .. __ • __ ••••••__
 

Dee. 31, 19.J1 __ •
 Mar. 31, 1012 .. __ ~, ..
 June 30. IIHZ • .. 

Employm.mt tuxci:-- .... ,
 NOTp..-'I'!le capitol stook Ill' is doe to be pnld jlJ the Septemher 1111arter ..nd lbe ~irt "I< in th,' "f:>reh
 Currl"TS . .. ul 'l'llle!"'- Other D1i""pJlancDus tIIxcs are paYllble monthly. The March qunrter jnclurtc.s foJl·pm,! c.<ll'-n,lar Fedl,)ral Insl1ranc~

~ic8r iJlromo t{1"C returns. Oontrlblll ;/>os .\01 41.2';:1 1 E:tdtId~ ('xees:- profits f.:lxr-s nnd Imjflst enrirhm(lnt t.1U(l.C: for 194.2 anti l01~. :'1nd t'ktory tox '''' iLhh~M },'e,jeral I: '\<'IlII,IOY' for 111013. JJlent Ttl:\: .\f't Ill, :j,,2 

Al7'lculUlTcll :\(1jn>l· mt~ut .• '41>1l In the appl'ndL-x will be found tables showing the amount of internal "I'ollli _ __ .. ~'-3. 676 rev~nuc receipts in det,nil for the year, with statements of comparn.tive = co)](,etions hy districts, 8tH tes, und Territorics, dlll'inl! tht' fiscal ~refl..rS l l'hi:!'> l1gur-: olJlilt.. In uTrOt rrom UHZ rcpnrt.. 

1042 ano 194~. Tobles Oft' IlISI) present,ed showing the qUllntitil'$ of 

liquors, tOh8(,(,O, oleomargarine, ele., ta.x-paid for ~onsumption,

S!l:l4. nT3. 002. 46 815, t82. 02:t;. ?Il 

2.776.840. AA2. 75 I. ll15. 137. 854. ~I

~:iOS.877. 507. as 1, ~w, on. 1'11,:12 

I. S2S. 00;;_ 1>82. III 

1. ~i2. 'i;~.1:)2.. 22 

l"1)tJl'Ut lo'h$~

Inc~.me flUlIS _.. _ ___ .. I~~. 96tl 

1\ll::(~)lunQ(.ms !n~~rH:JL
 

r~\"~nuc tAXQS:


13lrullll"Il11S -,,,,,1 _ 7~

Copltt,1 stoCl.: __ ~.S03

Di,tilled spirit' _ S.4351 f;,tlIt\:. __ :\,665 Girl .... _ 43'! 

1-H-.cc)1llnuoIL'I,IX 1,452 

N:\r!:lltlC$.. _ .... __ 100 S:ti.",....__ .. __ ~Sl

SU~"!ar 625 Tob3ccO~~--·'" 117 

71 

J,llSS 

1O.\IZl 

L03\) 

;.~

2,84J 117 1,810 

04JS 

ISO 

I ·13 

41. ",2 

12.2'J(l 

220 

:l3G. 3'J() 

5. 33-S. 4ti ·IOS, J35. SO 

41;-1. 153· a3 13, III, 6],(, 25 6Oh. .)3,). 75 

696, Oil. 67 ~:l;. 33 

I, 8~S. 3U:. ·IZ ')38 -~I "2 . !!:CGO:):! 

22.0:;'·\. 2-1 

1.21.\2. -lIl.OI 
4 REPORT OF CO~LMIISSIO!l.~R OF INTDR.."-"lAL REVENUE 

Numhcrhl clallll. IAIIIQUllt. rehm<!ecl or repaiu I Intl're't n1l0w/'\1 (il1.cluu<'tl III nmowlt rl'lullded) 

I.Ot 

19+3 

4. 

1\>4.3 IOI~

I 1---1 1--­

CI:u. or tax 

'fOI..I. . 

GI'llD(\ tom!.. . 

n~llIIl'tIICDt, (not rt>lund 01 taxes eno~l)' ooIJectcd):

Hcdempllol'l of stamllS: 

DlslIllClcllplrll.s., •• :\Jl.sccI1a.Doons.. • • Na~oLJCll.... , ..... SUver••••, •••••. Tobacco., . 

'rol'll. ,•••• 

DrawbllCks: 

Akoho1. . Tobacco , .•.•••• 

COST OF ADMINISTRATION 

The amount of $103,1 0!),6S0 WLlS uppropriated for the Dseul yenl' 

1943 for salaries llnd expenses in eonnectjon with tho assessment and 

collection of internal reVenue tllXC!; and t·he administration of tho 

internal revenuo laws. The BUrClll1 transferred th~ sum of 8525.000 

to the Post Office Department for expenses ill connect ion witL the sale 

of the motor vehicle use stumps. The expendittU'I'f; and obligo.t,iollt:i 

agninst the Burenu nppropl'illtion were $9S,,568,51~, leaving IIll unexpended balance of 84.016,168. The ~xpcnditurcs do not illcluJc 

amounts expended for refunding tuxes illegally or ('lToneolisly collected and for reJccming stllmps. The c,ost or collecting $22,227,341,­

482 (excluding $144,045,015 collected by post office~) during the ycnr 

was $0.44 per $100 cornpnred with SO.56 p('r $100 or collectiolls for 

1942. 

The amount of $500,000 was appropriated for the fiscal yc'al' 194:{ 

for salaries und administrative expenses in connection with mtlkin~

refunds authorized bv Titl('g IV nod VII of the Rcwllue Ad of 19:36. 

Tho amount expend"ed and obligllll'.L1 from this fund llJllmmted h, 

$300,426, lellving un unexpended bnhmce of $199,TJi4. 

During tue fiscal year ended June 30, 1943, thero wer'c in (,he field 

tlDd departmenttll service of the Burcllu 16,576 appointll1Cllts find 

7 224 separations. The number of separat.ions illeludes 2,09U Plllpio'yees who were grunted military furloughs and 22S retirements, of 

winch 75 were on necount, of Jisllbility. There were ulso 70 cmploy('e~

sepnrated for disciplinnry reasolls. 'I'he <listl'ibution of pN"Sullnd in 

tlw Held und departmental sc·rvicc of the Bm'I'llu is sLown in tJw following table: 

REPORT OF rM,,\1JS510iXE.R OF I"XT'FJR:."\ REVD''UE 5 

Drant"b 01""''('1"" ]Wlc30. 

11M2 

lone 30. 

••••

......__"'4 ..... ...... _ ......... --'''1 --­

•• 329 

13.6.'4 

140m 

J 211.21\3 

- - - ------------------­ 46 '7 

..---....._......... :'.,42& I 6, 8t~

.........._.............-_. 62 67 

........................-. 4,318 ·4,472 

-_...._................. 13 12 -......_............ 415 426 

,) --_ ................. .................... e. ~H

m 

4\1S 

331 

1130 

7.373 

n the 

BIPORTANT LEGISLATION ENACTED DURING THE FISCAL YEAR 1943 

AFFECTING THE BUREAU 010' INTERNAL REVE:-iUE 

.~J::VE~Ty·!'F:VF.~1'1I CO~URF.SS. SECO~I' iiESSION 

l'uhlic Law G76, apprond (T1\ly 23,1942, amends section 1700(0.)(1) 

of thl' lnternnl Revenue Code so 11S to extend to members of the mlht,n]"" nr lun'lll forces or the United K lltions, when in uniform, the a.dmissions tilX bendlts aceorded to t,he members of the military or naval 

force::; of the Ullited St.o.tes, when admit.tell free or at reduced mtes, 

ilod condit iOllo.lIy to exempt, fmm admissions tnx llmounts pnid for 

admi",,,,ion to thrut.ers find ot,her activities opcmtcd by 01' under t.he (~ol1tml of the \Var or NllVY Departmcnts within posts, (~u.mps, rt'ser­

'?l.l-ions, and other firCRS maintained by the MilittLry or Nl\vru 

Estahlishment. 

Puhli(~ Lnw 706, approved August 24, 1942, susponds llIltil,JU'lic 30, 

194,i, or until such cl\t'lior time us the Congress hy concurrent resolllt!OIl, or the P"('sident" nll1Y dl'signll.te, the running of sta.tutes of limita­ tl()n~ upplinlhlp to offenses involving the defrauding or attempts to 

dCft'llll<l the ('nited Stutes and which uro not burred by exist,ing law at 

the time of the passage of the Act. 

Puhlic Lnw ill, approved Septemb(w 16, 1942, and termina.ting 

JUlIP :10. 1!),14, suspl'nJs section 2470(n)(2) of tht) Interna.l Revenuo 

COde, whif'h imposes a different.ial tax of 2 cents per pound upon the fi.rst, domest.ic processing of coconut oil nM, prodll(:od in, or from mll.terlfth; produced in, I\. possession of t.he United Stlltes, a.nd certa.in mL"{­

tllft'S.1 hereof, unless the President finds nnd prOf'lllUns that adequo.t.e 

snpplJes ,of (·opm. or ('oconut oil, the prolluct of the Philippine Islands, 

Ill'e I'l'il~hly IWl\iluble for prOCI\8~illg in tho United Stt\tes. 

PlIhl,1C- Lnw i20, npproyed SClpteml'4~r 29, l!H2, amends section 120~(h)(2) of fhe Intt'rnal Ron'nue Codl' to permit lh.~ time for filing 

I'apllnl stock tnx returns for the y~ar onding .Tune 30, 1942, to he l'xt~lldc'rl for Doli mOI'e t,han 120 days. 

p ~1I"lic Lnw 729, uPP"ovod Oc·tober 2, 1942, nmendcd the Emergency 

!I('I' Control Act of 1942 and, lUTlon~ other thil\b"ps. authorized find 

dlre.,'t{·d the President to issue an order stabilizing wages lind salul'ie9, 
6 IH~ POll'l llF ('(I~ I i\U.~<::1O:\ EH OF I'\l'DR,\jAL REVEl' 

such stnhili;r.nl.ioll t.o Iw, so f91" itS practicnhJt" 1IT1 the basis of tlw tl'vel!'! 

which ('xi..;ll'c! on SC'ptl'DllWI' 1ti, 1'.)42. AlLhollZh the Act. c!OI'~ not, 

in tpnn~ oH,,(,t. 1II£> Blll'PHlI of TntPI'oul Hp,\,Nlllf'. the wagf's un.! snhlri"s 

t\~gu]ntiol1" of IlL" EcolloJl1i(· Stahilization /)in'clo;', pl'omlllglltl'.! \\itL 

t hl' nPJlI'II\'ul of the Pr('~jd('lIl Uctober 27, 1!l-!2. under ~lU t hoT'j t.\' () 

the Act of (ktol;(,1' 2, H142. confern'd allf hMil~' lIpnn the COlJllnifl"lionl.r 

of Int"f'Ilul H\'\'C'llUe to lldminister tl1(' IW('\ isil)[Js tllPre.of 1"C,lllt i llg to 

the st,llbili,ml,iol1 of CNluill "alnril'::l. 

P\lhli~ Law n2, llppl'O\'f'c! Octobor 0, 1()42, Jlf"'llliLs 11 1)(~I:;\)Jl in 1.]10 

mililul"y I'('!'\'il't, to llpply to II C\Jllrt to 111)\'(' l'ntOl'Cell1l'nt of Ids tnx 

linbility p04tprmC'd fOl' fhl' period of Iris llIililll.l"~' sCl'Vicc :llld fl1l' HII 

additioll~ll pf'I'ioo equal to 1h(' veriod of military sen-ice, 

Public Lllw 747, apprl)\"cu Odobcl' 11), 1942, am('nels tbe Rl1.nkrupt~y .At't II~ ilddjll~ llll'l'Ptll Cbflpter X\' nflill'oad .\djusllJl'\JllS, 

whkh ('ollfcoI'fi or~jIlIl] jllJ+~dktilln Oil courLs or l'llllkrupt,(·.y \\ ill, ,'cspert to :lily P"o('cpdillg iLtil inkd by I,ll<' filing of II prlitioll 011 01' h\·fore 

NoycmlH'1' I, }045, with "(':;P('('t to modifirnfinlls of the sl'cllriti('S 01' 

cllpitfll st,rllf~lllr('s, ptc.. ()f l'aih'olll1Sj Jwo\'j(k'l 1I1al, tlle pro\'i~ifllli; of 

sr.ctioll~ 1~()1. 1802, :HSl, llnd :3482 of the lnlrrnnl RI'\'('nlll' Code 

ghnll !lot, llppl~' to the i<:<;UtllW(·. transfer, 01' 1'\':('llllllge of scc1l'I'it ics 01' 

tIl(' Jl111ki.ng 01' ddi\'el'Y of ('Ollvl~ynnc(>s to nlnkl' I'fl'ectire flll~' pluu of 

lldjustlTJ('llt confirmed 1Il1dl'l' Ow chapter: giYI,g the court. pm\ "~I' to 

dotermil1(' till' amount :lml IcgnliLy of clnlnls of the United ~llt!A's for 

taxes and to ol'(lcr pllymf'lIL t.lIl::'l'cof, tIl(' (miN' of the '('OUI'I, 1,0 hnn' 

tJH~ dl'ei't of ndj udi('a lion of Ull nkl'uplcy of lite J)f3t itiOJl4 'I' fM til 

pUJ'POgCS of ";l'ction 274 of IIV' Intl'rmJ! Hr\7t'nlH' Code: and suo;pt'uds 

t,11t:' r\lJ1nitl~ of thc' slol,ul,. of limHotion!; Oil till' OSSeSSDll'llt 01' "0111'('­

lion of UlIY inl('I'JlIll !'l"'NlIll' tax \\ bile procl'eding under Chllptf'I' X\" 

is ppl1(lin;r lIlId IIllt il it ib finn \I~+ clisrnl.."'Sccl. 

Public LII\\' 75:3, RCYI'))lIl' ,\l'f of 1942. appro\'rl! Octoht'r :!1, 1~)42,

nIllellds g'f'11t·1'1I11.v tlte illcolJ1l' Illx proyi"iNli< of '''I\' IIIt-Ql'llnl 1{('v\'TlIII' 

Oode, It. i)l('I'\'llHCS thl' 1101'11 IH I Lax and ~lII·jn.x on illdi"idllnl8 line! 

I'cducps IWI',.:owl! (,x<.'I1lIH,iollfi IUld the ~rC',Ji( fol' dl'j)pnclNll"': lI11l'lwS 

n. deduclioll. within pl'('::,cr'jlll'd limits. fOl' f',\IWll~I" Ior ml'dil'al ('lll'l' 

of the ta..XJlII,Y,'r, his wif(' HUel dl'!Il'lldcnts; in g<'11,I"11 I. Tt'rl'lirr' illl'llIsion 

in lhe gro"," illcollle of the \,\ ifr of il]imOIl~- puynwnl;;; allows int!h'j(!lIul 

income tllX l'f'tlll'I1S to he Gh'd lmdt']' decltl,rtltion (lmd<>r th" {l('nnltil"s 

of perjury) illstclld of undl'I' O:ltJ.; imposf':i n vi('lnl'.\' tax of Jj !WI' ('t'nt, 

of Wt)~CS IIIHI RltluJ'ics to 1)(, \\'jt,!Ji,cld at the !"1()1IJ'('\' upon the vidory 

tllX net ill('OIlI(, in ('XC('S>; of $(i:!4 p(·r n.nnlllll :llld llilows n pol'liol\ (If 

the \'·ictol':'· tllX to ho usC'r! rlS It Piist-wlll'l'dlllld to illdi\'idllul,,: iIWl'I'I\S('S 

th~ ('orp0l'nt,. I\lil'nHJl tnx a"d slIrtax ratl's. 111(' Il()l'/lwl tnx 1I11t1 411l"tllX 

to apply 0111\' to that portion of lila corporaljou illCOOlI' not RlIbjl'('l 

tn tlIp i':\('d:~ pl'nlits tux: illl'I+I'US('S die rat" ,,1' Ihe exc('ss prl'lfifs tllX; 

('xteodl' cX(,I's,,, profits lux rl'lid in 1!11U1~- ,.:1<.('.... l'o;;p(lciull:.' willI l'(',""pef'l 

to ill('(IIlIl' frlllll ('xce."s fll\tp\ll Ilf I1Uue,.; :Inri limllL·r hlocks, ])()/lll" 

inc-onte' of mill"";' lind ilH'r)llIl' lit t,rihllWhll' I,ll Illilling ccrtlll/l fit ntl('''ic 

1ll11.t.erin!s, tlnd ill ('2I">('S of llJ IIlHn lInl bnse pl'l'ivd I'Xl,H'l'iell<'Ub: IW\I\+iS(IS 

Il J?OSt-WI11' I'('fllllli of 10 pl'l' ('/'111. of til(' CX(:I'~": 1'1'O{11~ t:l'\, tIl,' I'"flllld 

hemO'. how('\ "I', l·C'tlucc·d II.\' 11l11(JIIl1tS I:.relllll'd 1I~11Ulst tl", tax nn 

Ilc('o~nl of dt,l.l l'l'lin'IJlf'lll: limit" tll(' 1',)[uhiJu'd "Ol'I'l>rlltiflll 111:0;/'0.; 

tn 80 pl'l' ('('III o( ('orpo),:ltil'" !'III'tll'\ IH'I illl'tlnl(': 11I10W8 o!l'dw,tion of 

('apitn!lossl'" 0111:.' to the "X'f'1I1 of capitlll ~llin,; pIli!', in tlu' c.U"f' uf 

:\ t llxl"~.."PI· (.1111'1' t 111111 /I 4'1'I'P"l'lIl iou, 1\1'1 illl'IlllW 1I0t ill ('X('f''';''; of 

HE'PORrr OF CO~11I11E5>1OJ1'\En Q}" JK11£lRJ\1.~<L REVK1\ itJE 7 

1000 compuLeu without rCg'l1rd to ea,pilnl gaills Ilnd losses; proYitles 

fo~ a .)-year carry-oyer of capital lo~ses, and t.llC tl'Clltment, of l'llpitlll 

air~ awJ l()!'t~es on capitnl ll$Scts held for lliore than six rnotltll::l ns 

ong-term cupital gailll$ !lnt! losses; iUl't'clISC-- frolll :30 pC:l' ('f'nl, to ;')0 

per cenl. the ultl'rJ1lltiYc' tlU; rule lIpp]iclll~lC' In tnspnycn; o11lL'r than 

('f)rpo)'ntiou~ on net. ~ollg-t,f'I'lIl capltld .. gains; allows corpO~1l1!lIns, nil 

ulterIll1ti\'" I'lIt.~ of 20 pm' eCllt 011 thell' net !oug-t.el'm tnpllttl gallls; 

Jll'oyi(k~ fol' 1l1llllWl dcc;ht~'ltt,iom; of enpit,al stock ,Y,a.lu(' for ~:Ipit'lll

stock tllX plll'pO!ief;; eombll1l's tile ('"Into tllX !<In'(,lllc 1~\:('llJpI.IOIl of 

~4n 000 awl illSl1I'UIlCe (,xl'mplion of $40,000 illto il singl,' $00,000 

('xe;npt,iol1, 1111\1 redll('(,s IIII' ~It. tax spl'\'ilic !':-:l'llljJtion (If ~4(),OOO

11l1d thc ;o;..J,lJlln \·...xdllsion to $~U,OOO and l$:3,OOO, rcsp~'l,;ti\'cly; increases 

rxisting f'xcisu taxes: impost'S II tux Oil IfllJlSPOf'tlltion of frci1;bt; 

llnwnds LlII' Fl'llel'ul Insurflncf' COIlt.ribution", .\<;1. to postpone 10 .JUIILlIlry 1, 1!l4 1, Lh~ j Ilcrcnsc of til\' Lux frOIll J jlPf' cpnt to 2 JWI' e('11 t; 

suspend,.; 1.11(' Iimll li.l1lit.ul,i()l1~ running aglliw·lf., t.l.lO (jo\'('rnlllt'nt. I,I\.XPl1..,.!']', Illlt! ot h(~I':' in c('rtl1in ('1\,;4'S where hy I'I'IlS01l of thll Will' timC'1y 

ppj'fOl'Jllllll"1' of uct::; 11ffccLiJl~ rl'derlll tnx liuloilities llnd l'i~bL.$ is illlpl'ar:ti('Hhll'; ltllt! denls with tb,' I'cllegolintillg or \I'llI' COllll'HCtS. 

The !':uid .\d, ulso I1ll1ended 1I1L' pro'TisiOJls of the internal reVellUe 111\\'6 

to '- 1) ilJ('I'PIl:;{) llll~ tuxes in "('l>pC'('L of winc$, f('l'ITl(Illted mull liquors, 

distilJl'd spirits, lIud imporL('d perfumes ('mll/tilling nkohol; Lo irnpose 

upon tl1x-pl1id wines, ftlJ'llll'llted malt liquors, :md dist,ilI4:d spirits 

Hoor stol'.ks taxes eqUAl tv tho dilfermlce hut,wPCll tile tuxeS nh'cndy 

paid lIwl lllf' m.leS of lnx imposed by il; aud to increase thl' l'llt., of 

drllwJ,:wk on distilled gpirif~ for export, til keep pace wi! h til(' lux 

ilwrpa"t' 011 di.:>tilled spirits; (2) uuthorize the imJlortntion of akollol, 

lind lJlP Wil h\II'awnl of 111(:~"I'Ill(' fnlm customs I.:llstudy witholll payment of the illternlll rt'Y(,lIuc l/lx, for Imnsf('r tOl ;llcollol plauts alld 

wlll'dlOllSl'S I.1nd denllt.uriJl~ plnllts for redist.illntion, dPlIutlll'Ulioll, 

11H<1 wlOllll'llwal (with 01' witbuut delliltlll'llt,joll). liS j)l'o\'idpd ill lite 

Rtl\tulll (~t'('Liou 1;02(<,)(1), ,,('(~ti()11 :3125, 1. Ie C.); lIud (::l) authol'ize a 

~h'uwl)o('k (1'('fulld) of ~;3.i."j 111'1' proof gllllc)lL of distilled spiTits used 

III the' rnnllllfll('tm'c of I1lpdi('illc'~. IUcuiciuul pn'jlill'ntiom:, food IIl'odlIets, lliLH'I,\;. 01' f!tn'oring (',\II'lIclB unfit for be\'NUVe pllrpos{'~ and sold 

or otll4'rwiQ(' t1'IlIlSfl'rn'd for liSt.! for otLel' t hl! li bt~erage purpo~es, 1'1Ibli(, Luw 809, llppro\,('d D\'\'elllber 17. If) I:!. 111111'1H.lS s(>(·tioll -t03 

(d )(:~) lllld ~('("t.ion 4.')2 (c) of I he H\'\'('111\4' •\l't of 1942, t 0 l~xl '-lid 10 

.Illly J, 1!14:~, the period wilhill which powers of nppointllll',ut. nlll\' lIe 

1J1Ild(~ fl'l'4' of C':-illtk or gift l,nx. ­

Sf;\'E'Ty,r.JUIl'l·!1 ('o~nR E~S, f'IRST llJo'l.'lHO)i' 

Puhlic Law H, i1pprowd \Ial'l"h 23, 19'~3.unl<'lld<;secli()n 213.'3{~1)(1) of ILp. .1~d"I·Jwl H(,\~WIUl' Code. \,(1 ex('mpl fl'OOI lux until tel'minutioll 

(If hO:;ti1l111~S :llId iu 8cCOI'\IIIII/'I' wilrh rlbrrult1lion~, mllllurnctlll'pd (vlJllGco, Sll.I1{f, 4'1:,!Il\'S, or cig:lI'CII,,'" \,(!1IIf1\,('(1 for ~ltiPIIH'll' to H 'l'rrl'il(l\'y of 

the tll1l/'cl ~tntrs fo!' III{\ Il~(' of memlH'I~ of tIl\' militHry 01' Jl;lynl 

fUl'Ct'S of lit., UlliLed Stal,oF;. . 

I !).u!>li,' I:llw :!l, nppro'\'f'd \[ul'(:h 31" 1~,l:L 1~1t1\'nds ·,tllP. Intel'l1:)1 

{n,rnlw ( ().!l· SOilS to ('xll'lId lIlt' tllUE.' wlthlll wlJlch apphcnl\tllI 1I11d('1' 

"\'I'tlon ;~2(d) 11111: 1/(' \lHldl' (01' relief frolll ('Xt','ssivp nnd di"'crillli!lll­

~llry l'X(,t'R~ profilS tuxe.;; /lilt! c"'rtllin eXI'(':;" pl'IJfil": lfiX bUilds <:hllll bl' 

,1:-i~IJI'd 11lldl'I' Sf'l·t ion i~O(b).

!")nonIJ .1:1 :.: 
8 REPORT OF OODEMESSIONER OF INTERNAL •EVRNE'D 

Public Law 34, which was received by the President March 30, 

certain r ations limiting salary payments. 

1943, beize a law without his approval. This Act makes ineffective 

Public aw 53, approved May 21, 1943, continued the applicability 

of the tax on bituminous coal to August 24, 1943.' 

Public Law 68, Current Tax Payment Act of 1943, approved June 9, 

1943, provides as nearly as may be for the current payment of income 

tax by individuals in the same year in which the income is realized. 

It substitutes for the existing tax withheld at the source at the rate 

of 5 per cent on wages a tax of 20 per cent on wages in excess of 

exemptions; requires the filing early in the taxable year by individuals 

generally of declarations of estimated tax for such year and the payment during suoh year of the portion of the tax not fully satisfied by 

collection at the source upon wages, such requirement being limited 

in the case of wage earners to those receiving wages in excess of the 

approximate amount upon which the entire tax liability will be withheld at the source; cancels a percentage of the individual tax liability 

for the taxable year 1942 ranging from a minimum of 75 per cent to 

a maximum of 100 per cent when the tax liability is not more than $50; 

increases the tax for 1943 by the excess, if any, of the tax for 1942 over 

that for 1943, and further increases the tax for 1943 in cases where 

the taxpayer derives in 1942 or 1943 more than $20,000 in excess of 

his highest income for any of the years 1937 to 1940, both inclusive; 

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 termination of the present war while in active 

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

year in which falls the date of death, and the income tax liability for 

prior years remaining unpaid at the time of death; exempts from tax 

in case of a member of the armed forces of the United States, or of a 

citizen or resident of the United States who is a member of the armed 

forces of any of the other United Nations, his compensation for active 

service during the present war received during a taxable year beginning 

after December 31, 1942, up to $1,500; authorizes the Commissioner of 

Internal Revenue to delegate authority to collectors to make refunds 

when the amount involved does not exceed $1,000; authorizes the 

appointment of two Assistant Commissioners of the Bureau of Internal 

Revenue; and extends to March 1, 1944, the period within which 

powers of appointment may be made free of estate or gift tax, 

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. The Unit also administers the employment taxes imposed 

under Chapter 9 of the Internal Revenue Code, the taxes under Subchapter A (Federal Insurance Contributions Act) being with respect 

to employment by others than carriers, Subchapter B with respect to 

employment by carriers, and Subchapter C (Federal Unemployment 

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

There were 57,298,994 tax returns filed in collectors' offices during 

the fiscal year 1943, an increase of 12,547,248 over the previous year. 

Of the total returns filed, 40,507,314 Were income tax returns, an inREPO/tit OF OOMMESSRANER OF RTITMINIAL REVENUE 9 

dose of 12,734,235 during the year. The increase in the number of 

returns filed may be attributed largely to the reduced exemptions on 

ineeme taxes and to greater employment throughout the country; 

A total of 16,529,206,905 revenue stamps, valued at $3,122,024,388, 

was issued to collectors of internal revenue and the Postmaster General 

during the year, compared with 15,642,869,033 stamps, valued at 

$3,107,143,869, issued during 1942. 

Revenue stamps returned by collectors of internal revenue and by 

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

$757,865,562. There were 161 applications allowed for restamping 

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

destroyed, compared with 231 applications in the preceding year. 

During the year 209,846 income tax, 145,447 miscellaneous tax, and 

684,715 employment tax returns were investigated by field deputy 

collectors and 5,224,500 infdrmation returns were verified. At the 

close of business June 30, 1943, there were outstanding in the 64 collection districts, for field investigation, 60,284 income tax returns, 

compared with 12,190 as of June 30, 1942. The number of information returns on hand June 30, 1943, was 6,313,407, compared with 

1,231,400 as of June 30, 1942. On June 30, 1943, there were 250,477 

warrants for distraint in the custody of the collectors' field forces for 

collection, compared with 174,840 as of June 30, 1942. 

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

of 358,841 claims, as compared with 303,259 claims in 1942, an increase 

of 55,582. The number of claims on hand in collectors' offices at the 

end of the fiscal year was 29,730, compared with 15,687 at the close of 

the previous fiscal year. 

Field deputy collectors of internal revenue served 618,759 warrants 

for distraint, which resulted in the collection of $73,127,375. An 

average of 6,395 producing field deputy collectors made a total of 

3,301,745 revenue-producing investigations, including the serving of 

warrants for distraint, compared with 2,873,404 revenue-producing 

investigations made by an average of 4,720 producing field deputy 

collectors in the preceding year. The total amount collected and 

reported for assessment by field deputy collectors was $150,643,949, 

as compared with $113,794,106 in the previous year. The average 

number of investigations made per field deputy and the average 

amount of tax collected and reported for assessment were 516 and 

$23,557, respectively, as compared with 609 and $24,109 in 1942. 

The supervisors of accounts and collections submitted 81 reports 

covering their examination of the accounts of collectors of internal 

revenue during the year, compared with 98 reports submitted during 

the year ended June 30, 1942. Every collector's office was examined 

at least once during the year. Six new collectors and five acting 

collectors were installed by the supervisors during the fiscal year. 

Seven collectors' offices were transferred under renewal bonds. 

In administering the personnel of the several collection districts, the 

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

decisions of the Comptroller General relating thereto, have been dos ely 

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 
10 REPORT OF COMMISSIONER OF rpm: wall. REVENUE 

view to maintaining the usual high standard of requirement for 

employment. 

The Disbursement Accounting Division administratively examined 

and recorded 1,548 monthly accounts of collectors of internal revenue, 

internal revenue agents in charge, Technical Staff and district supervisors, including the San Juan (F. R.) branch of the district of Maryland and the Honolulu (T. II.) branch of the San Francisco Alcohol 

Tax District No. 14, comprising a total of 154,691 vouchers, in addition 

to which 4,932 expense vouchers of employees and 25,412 vouchers 

covering passenger and freight transportation and miscellaneous expenses were audited and passed to the chief disbursing officer, Treasury 

Department, or, the General Accounting Office for payment. 

Assessments of employment taxes.—During the year, 4,896 assessment 

lists, consisting of 9,580,778 items totaling $1,456,982,182—an increase 

of $278,557,275 over the previous year—were approved by the Commissioner. These lists included original and additional assessments 

of taxes under Chapter 9 of the Internal Revenue Code, formerly 

Titles VIII and IX of the Social Security Act and Carriers Taxing 

Act of 1937. Included in this total were 1,809 lists prepared by 

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

9,506,602 items totaling $1,446,114,688, and 3,087 lists prepared in 

the Bureau, consisting. of 74,176 items totaling $10,867,494, as further 

analyzed in the following tabulations: 

Analysis of employment tax assessments appearing on collectors' lists 

Sources Items Tax and penalty Interest Total 

Federal Insurance Contributions Act__ 9,017, 191 $1,087,307,742.89 $913,953.03 $1,088,251, 695. 92 

Federal Unemployment Tax Act 456,951 154,788,726. 31 600,206. 92 155, 388, 933. 23 

Carriers taxes 32, 460 202, 419, 937.50 54, 120.88 202,474,058.38 

Total 9, 506,602 1,144, 516, 405. 70 1,598, 280.83 1,446, 114,687. 53 

Analysis of employment tax assessments appearing on Commissioner's lists 

Sources Items Tax Penalty Interest Total 

Federal Insurance Contributions Ad- 27,704 $1, 117,151.97 $129,960.82 $139, 188. 77 $1,386, 301.56 

Federal Unemployment Tax Act ___ 46,427 7, 724 160. 67 652, 337.63 885, 821. 76 9, 262,320. 06 

Carriers taxes 15 209,099. 60 9, 773. 37 218, 872. 97 

Total 74,176 . 9,050, 412 24 782, 298.45 1,034, 783.90 10,867,494.59 

Taxes under the Federal Insurance Contributions Act.—Collections 

of taxes imposed under the Federal Insurance Contributions Act 

amounted to $1,131,546,129 for the year, as compared with $895,-

335,861 for 1942, an increase of $236,210,268. These amounts include 

both the employees' tax and the employers' tax, each of which was 

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

under the Act are required on a quarterly basis, 8,939,225 being filed 

during the fiscal year, as compared with 9,470,856 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 OT COSEVESSIONER OF INTERNAM REVENUE 11 

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

anal. Security Acc, except special refunds under section 1401(d) of the former 

received and disposed of during the fiscal year 1943 

8: Number 

'Pending at beginning of year 4, 159 

• Filed during year (new claims) 14, 234 

Received from other sources 211 

Total to be disposed of 

Allowed in full or in part 

Rejected 

Canceled 

Total disposed of 

Pending at end of year 

Certificates of allowance issued when no claims were filed_ 

Overassessments settled by: Amount 

Abatement $1, 070, 938. 90 

Credit 492, 519. 86 

Refund 493, 132. 62 

Total 2, 056, 591. 38 

Interest 48, 308. 42 

Grand total 2, 104, 899. 80 

Nora.—Tho amount involved in claims Med during the year 1943 was $2,402,037. Included in the allowed 

claims shown in the above tabulation were 4,696 collectors' claims for abatement, of which 198 were multiple. 

Item claims involving 8,062 items. There Were also allowed 1,062 collectors' claims recommending refunds 

of $20,998, plus interest of $218. The amount involved in the claims rejected during the year totaled $591,429. 

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

Federal Insurance Contributions Act, effective with the calendar 

year 1940, an employee, performing services for more than one 

employer during a calendar year, may obtain a refund of the amount 

of employee's tax deducted from his wages and paid to the collector 

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

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

year in which the services were performed and within two years after 

the calendar year in which the wages involved are paid. 

Claims for special refund, under section 1401(d) of the Federal Insurance Cvntributions Act, received and disposed of during the fiscal year 1945 

Number Claims: 

Pending at beginning of year 

 50, 

 463 

Filed during year (new claims) 

Received from other sources 70 

Total to be disposed of 57, 221 

Allowed in full or in part 39, 291 

Rejected 487 

Canceled 32 

Total disposed of 39, 810 

Pending at end of year 17, 411 

Non.—Thestraount Involved In claims filed during the year 1913 was $1,082,835. In connection with the 

claims allowed, $863,50b was recommended for refund, and the amount involved in the claims rejected 

was $9,238. 

18,604 

11,479 

2,775 

152 

14,406 

4, 198 

1, 316 
12 REPORT OF 0010EMSTONER OF INTERNAL FErRSOR 

Of fers in compromise. —On July 1, 1942, there were on hand 664 

offers in compromise, aggregating $113,194, which had been submitted 

in settlement of an aggregate liability of $329,822, incurred under 

Title VIII of the Social Security Act and/or the Federal Insurance 

Contributions Act. There were 1,235 offers received, in the total 

amount of $214,135, involving an aggregate liability of $568,662; 

926 offers in the amount of $132,081 were accepted in settlement of 

liability of $285,187; 208 offers, amounting to $32,895 and involving 

liability of $150,311, were rejected; 46 offers totaling $6,079 for 

liability of $21,702 were withdrawn; and 25 offers amounting to 

$1,349 payable on the installment basis, covering liability of $13,350, 

were terminated by default, leaving on hand at the dose of the year 

694 offers totaling $154,925 and involving liability of $427,934. 

Coordination with the Social Security Board. —The Bureau and the 

Social Security, 

 Board 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 

beginnmg of the fiscal year 369 inquiries from the Board relating to such 

provisions were pending before the Bureau. During the fiscal year 

717 similar inquiries were received from the Board, and 972 were 

disposed of, leaving 114 pending at the close of the fiscal year. Copies 

of 79 opinions of the General Counsel of the Federal Security Agency 

were furnished to the Bureau, and copies of 40 opinions of, or rulings 

approved by, the Chief Counsel for the Bureau were transmitted to 

the Federal Security Agency. 

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 per cent on taxable wages paid during 1942 with 

respect to employment. Collections amounted to $156,007,662, as 

compared with $119,616,968 for the fiscal year 1942, an increase of 

$36,390,694. Returns, on Form 940, are required on an annual basis, 

397,595 being filed during the fiscal year, as compared with 417,647 

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 Social Security Board to the Secretary of the Treasury. For 

the calendar year 1942, 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 per cent of the tax and, with certain exceptions, to be 

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

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

Contributions paid after that date but before July 1 next following 

are allowable as a credit against the tax, but credit with respect to such 

contributions is limited to 90 per cent of the amount which would have 

been allowable had such contributions been pa'd on or before the due 

date of the Federal return. 

Section 701 of the Revenue Act of 1941 extended the time within 

which contributions for the years 1936 to 1940, inclusive, could be 

REFORM OP coon,litSSIONER OF INTERNAL REVENUE 13 

ppeaid into a State fund in order to be allowable as credit against the 

Federal tax. Under section 701, subject to various specified conditions 

and limitations, contributions with respect to those years paid into 

a State fund before November 19, 1941, may be credited against the 

Federal tax for such years. 

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 fiscal 

year 1943 there were received from the States 718,516 such statements 

for the years 1936 to 1942, 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 Stater,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 years 1938 and 

1939, the State of Wisconsin was the only State having a law that complied with the conditions imposed by the Act. For. the year 1940, four 

States granted "experience rates.' The number increased to 16 

States and the Territory of Hawaii for 1941, and to 33 States and the 

Territory of Hawaii for 1942. 

Field investigations conducted by the States in connection with the 

administration of State unemployment compensation laws result 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, reopened, and 

closed by the Bureau during the fiscal year 1943 and the number pending at the 

beginning and close of the year, by tax years 

Tax year 

On hand 

July 1, 

1942 

Received 

during 

year 

Reopened 

during 

year 

Total 

Disposed 

of during 

year 

On hand 

June 30, 

1943 

1936 

1997 

1938 

1939 

1010 

1941 

1942. 

Total 

rain rreagg 

1,288 

2,079 

2, 763 

4.140 

7, 205 

17,928 

362,192 

695 

713 

094 

5, 661 

8, 230 

6,673 

■ gUliii .4- 4.4411 

2,810 

4,619 

R 406 11 21,822 

37, 078 

341,669 

IiRIIIE 

-New 

411,133 397,696 26,966 834,6994 416,694 419,000 

The Bureau submitted 56 returns to the field for investigation d 

the fiscal year. Independent of these cases, the field force submitte 

reports, prepared in connection with income tax investigations, for 
Total to be disposed of 

Allowed in full or in part 

Rejected 

Canceled 

Total disposed of 

Pending at end of year 6, 681 

Certificates of overassessment and certificates of allowance 

issued when no claims were filed 4, 304 

Overassessments settled by: Amount 

Abatement $3, 215, 118. 52 

Credit 73, 748. 76 

Refund 1, 434, 933. 24 

Total 4, 723, 800. 52 

Interest 57, 988. 80 

Grand total 4, 781, 789. 32 

Nora.-The amount involved in claims filed during the year 1943 was $4,882,910. Included in the allowed 

claims shown in the above tabulation were 3,860 collectors' claims for abatement, of which 18 were multipleItem claims involving 307 items. There were also allowed 4,514 collectors' claims recommending refunds of 

$150,663, plus interest of $823. The amount involved in the claims rejected during the year totaled $1,447,027. 

Offers in compromise.-On July 1, 1942, there were on hand 498 

offers in compromise, aggregating $72,382, which had been submitted 

in settlement of an aggregate liability of $576,951, incurred under 

The following table sets forth information relative to claims adjusted 

and certificates of overassessment or of allowance issued under the 

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

Act: 

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

Secuirty Act received and disposed of during the fiscal year 1943 

Claims: Number 

Pending at beginning of year 10, 191 

Filed during year (new claims) 17, 792 

Received from other sources 61 

28, 044 

15,820 

5,428 

115 

21,363 

14 REPORT OF 0C6)&11438810NER OF INTERNAL REVEN'Ul5 

the years 1936 to 1941, inclusive, which are' included in the following 

table: 

Revenue agents' reports received and closed by the Bureau during the fiscal year 1943 

and the number Pending at the beginning and dose of the year, by tax years 

Tax year 

On hand 

July 1, 

July 

Received. 

during Total 

Disposed 

of during 

year 

On band 

June 30, 

1943 

1936 26 22 

SRN:44AS 

1937 113 124 

1936 192 343 

1939 

1940 

207 

157 

572 

1, 411 

1941 1, 385 

Total 695 3.427 4,122 3,837 285 

Analysis of revenue agents' reports closed during each of the flea years 1939 to 1943, 

inclusive 

Fiscal year Total 

number 

Additional tax Overassessment 

No 

Number Amount Number . Amount 

change 

1939 11, 635 8, 639 $1, 218, 630.33 1,064 2160, 988 87 

a-ta gi3IF 

1040 10,893 7,777 1, 158,869. 36 1, 212 216, 204. 90 

1941 9, 638 7, 119 1, 428, 412.76 926 394, 221. 86 

1942 5, 922 4, 301 643, 797.43 758 161, 440.19 

1943 3.837 2,521 453, 950. 61 523 121, 809.31 

Total 41, 825 30, 251 4, 903, 650.48 9, 483 1,004,665l3 7,091 

ARPC6itT OF 001ANIERIONIER OF INTERNAL REVENUE 15 

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

Act. There were 1,352 offers received, in the total amount of 

3,67, involving an aggregate liability of $1,235,872; 731 offers in the 

bunt of $83,319 were accepted in settlement of liability of $539,491; 

offers, amounting to $72,571 and involving liability of $430,858, 

'rejected; 34 offers amounting to $5,057 and involving liability 

1.9,903 were withdrawn; and 9 offers totaling $269 payable on 

installment basis, covering liability of $4,545, were terminated 

default, leaving on hand at the close of the year 703 offers totaling 

$105,533 and involving liability of $818,026. 

"NiCarriers taxes (Chapter 9, Subchapter B, I. R. C.).-Collections of 

oyers' tax and employees' tax under Chapter 9, Subchapter B, 

the Internal Revenue Code (employment by carriers)* aggregated 

211,103,522, as compared with $170,395,247 for the previous year, 

increase of $40,708,275. Each tax was imposed at the, rate of 3 

riper cent of the taxable compensation earned during 1942, and at the 

to of 3% per cent for 1943. Collections of employee representatives' 

fista, which was imposed at the rate of 6 per cent of the taxable com-

‘ pensation earned during 1942, and at the rate of 6% per cent for 1943, 

amounted to $47,721, as compared with $13,767 for the previous year, 

an, increase of $33,954. Returns are required on a 'quarterly basis, 

,261 being filed by employers, an increase of 307; 1,773 returns were 

d by employee representatives, an increase of 190 over the previous 

Tear. The complete and final audit of these returns is conducted 

m the offices of collectors of internal revenue. 

The following table sets forth information relative to claims dis-

, posed of under Chapter 9, Subchapter B, Internal Revenue Code,' 

and/or the Carriers Taxing Act of 1937: 

Claims under Chapter 9, Subchapter B, Internal Revenue Code, and/or the Carriers 

Taxing Act of 1937 received and disposed of during the fiscal year 1943 

Claims: Number 

Pending at beginning of year. 

49 

Filed during year (new claims) 234 

Received from other sources 1 

Total to be disposed of 

Allowed in full or in part 

Rejected 

Canceled 

Total disposed of 

Pending at end of year 

Certificates of allowanbe issued when no claims were filed 

Overassessments settled by: 

Abatement 

Credit 

Refund 

Total 578, 151. 23 

Interest 92.70 

Grand total 578, 243. 93 

Nora.-The amount involved in claims filed during the year 1943 was $2,329,316. Included in the allowed 

claims shown in the above tabulation were 17 collectors' claims for abatement. There were also allowed 

two collectors' claims recommending refunds of $33.80. The amount involved in the claims rejected during 

the year totaled $730,507. 

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, and 

284 

92 

72 

26 

190 

94 

2 

Amount 

$546, 892. 88 

26, 454. 44 

4, 803. 91 
16 IMPORT 07 00AIMISMONFArt OF INTERNAL REVENUE 

Subchapters B and C of Chapter 9 of the Internal Revenue Code

' 

 as 

amended. At the beginning of the fiscal year, 2 inquiries from the 

Board relating to such provisions were pending before the Bureau; 

during the fiscal year 11 similar inquiries were received, and 12 were 

disposed of, leaving 1 pending at the close of the year. Copies of 

300 opinions of the General Counsel of the Railroad Retirement 

Board were furnished to the Bureau and copies of 6 opinions of, or 

rulings approved by, the Chief Counsel for the Bureau were transmitted to the Board. 

INCOME TAX UNIT 

General functions.-The Income Tax Unit is charged with the administration of the internal revenue laws with reference to taxes on 

income, excess profits of corporations, and refunds of certain processing taxes, and the laws limiting .profits on certain Army and Navy 

contracts. The administration includes the preparation of regulations and interpretative and procedural rulings and instructions regarding such laws and the examination and adjustment of returns 

filed thereunder, through office audits and field investigations, for the 

purpose of determining the correct tax liability as required by law. 

INCOME AND EXCESS PROFITS TAXES 

Collections.-During the fiscal year 1943, collections of income and 

excess profits taxes amounted to $16,297,079,798. This is more than 

double the amount collected in the fiscal year 1942, which totaled 

$8,002,481,776. The comparison in detail is as follows: 

Collections during the fiscal years 1942 and 1943 

Source 

Fiscal year Increase or 

decrease (-) 

1942 1943 

Corporation income tax: I 

Current collections 2 

Back collections 4 

Total' 

Declared value excess-profits tax: s 

Current collections 2 

Back collections 2 

Total 

Excess profits tax: 

Current collections 2 

Back collections 2 

Total 

Individual income tax: 

Current collections 2 

Back collections 

Total 

Victory tax withheld 

Total income and excess profits tax 

Unjust enrichment taxes 

Grand total 

$2, 763, 981,270 

306, 292, 076 

$4,136, 966,549 

283,845,161 

$1, 372, 985,279 

79, 593,095 

8,069,273,848 4,520,851, 710 1,451, 578,869 

40, 117,025 

12, 102,064 

61,506,751 

20,925, 734 

21,389,726 

8,823,870 

52, 219,089 82, 432, 485 30, 213, 396 

1, 595, 400, 071 

22, 788,890 

4, 843,968,211 

219.895,498 

3, 248, 569,140 

197,108, 523 

1,618, 189,951 5,063,863, 614 3,445,874,863 

3, 1o8, OM, 104 

154, 795,198 

5, 771,000, 640 

 172,916,339 

2.,994 4 

18

662

,121,143

46 

3, 262, 800, 390 5, 943,916,979 2, 681,116,589 

686,015,010 686,015,010 

a 002, 481, 776 

4,401, 768 

16,297,079, 798 

1, 808, 294 

8, 294,598,072 

-2, 593,474 

8, 006, 883, 544 16, 298,888,092 8,298,004,548 

1 The corporation income tax collections for the fiscal year 1942 include 72,805 and for the fiscal year 1943 

include $12,426 paid by the Alaska Railways under sections 1300 and 1301 of the Internal Revenue Code. 

• In addition, these collections also include tax withheld at source under sections 143 and 144 of the Internal 

Revenue Code, and reported by withholding agents, although rancher 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. 

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 genend, taxes paid MOM 

than 12,mouths after the close of the taxable year for which the return was filed. , 

3 Includes collactions of excess profits (Vhison Act) of 3981,717 for the °seal year 1942end $920,489 for the 

Decal year 1944. 

REPORT OF OOMMEMONER OF INTERNAL R.EVENU7 17 

filed. -The number of all types of income and excess profits 

titiirns filed during the past fiscal year on which tax was reported 

assessed was 30,439,764, as compared with 18,164,900 returns 

in the fiscal year 1942, an increase of 12,274,864. In addition, 

7,550 returns were filed during the fiscal year 1943 showing no 

e subject to tax, compared with 9,608,179 such returns for the 

ding fiscal year. The total number of income tax returns filed 

individuals was 37,075,649,which represents an increase of 40.6 

cent over the number received in the preceding year. The numof returns shown for each fiscal year includes the delinquent returns 

during that year relating to prior years. 

The increase in number of returns filed during 1943 is due principally 

(1) the reduction in the filing requirements from $750 to $500 for 

e persons and from $1,500 to $1,200 for married persons, and 

the wartime expansion of employment and incomes. Included in 

returns filed in 1943 are 2,007,452 quarterly returns of victory 

withheld, filed by employers to cover the quarter ended March 31, 

43, the first quarter in which such withholding was required. 

tails as to the number of returns filed are as follows: 

Fiscal year 

1942 1943 

Taxable Nontaxanle Total Taxable Nontaxable Total - 

17,753,970 

33,970 

84,322 

8, 581 104 

198,331 

26,335,074 

33,970 

282,653 

28,012,748 

28,702 

80,121 

9, 034, 199 

223,350 

37,046,947 

28, 702 

303, 471 

445, 707 445, 707 482, 731 482, 731 

11, 601 (2) 11, 501 

7007, 

15, 53

452

8 fn 2,007,452 15,538, 

239,783 292, 235 532, 018 242,068 264, 51:5 496, 583 

541 5, VG 5, 929 521 4,206 4, 727 

40,813 81,450 122, 283 52,614 65,088 117,700 

3,964 3, 984 3,463 3, 463 

18, 164,9W 9, 608,179 27, 773, 079 30, 439,764 10, 067, 550 40, 307,314 

1 Includes 6,843,305 taxable and 4,165,974 nontaxable Forms 1040-A filed during the fiscal year 1942 and 

11,117,538 taxable and 4,799,428 nontaxable Forms 1040-A. filed during the fiscal year 1943. 

2 Reported with the taxable returns. 

Examination of income and excess profits tax returns upon receipt by 

the Income Tax Unit.-Of the returns filed during the fiscal year 1943, 

as shown in the prec:cling table, those forwarded to the Income Tax 

Unit at Washington numbered 2,223,172, consisting of income tax 

returns of individuals reporting incomes of substantial amounts or 

involving complex transactions,' taxable returns of fiduciaries, returns 

of withholding agents, corporation income tax and excess profits tax 

returns, and personal holding company returns. 

Upon initial review of the returns forwarded to Washington (including those on hand in Washington on July 1, 1942, relating to previous 

I As in preceding years, all returns on Form 1040A were retained by the collectorsfor audit. In addition; 

the collectors were authorised to retain for audit in their districts Forms 1040 which reported net incomes o f 

 under 35,000 for the tax year 1942 (provided total receipts from business or profession were not in excessof aroow .

ained 

During

collectors under this . 

Individuals: 

Citizens and resident 

aliens 

Nonresident aliens 

Fiduciaries 

Partnerships 

Employers-Victory tax withhold 

Withholding agents 

florLoratioenst4:1 

Personal holding 

puny surtax 

Excess 

other 

profits tax_ 

All 

Total 
18 REPORT OF 00MAIESSIONER OF INTIERNIAL REVENUE 

taxable years), 1,263,817 were closed and 1,119,139 were found to 

require further consideration and investigation by the field offices of 

the Income Tax Unit. 

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

and excess profits tax returns investigated during the fiscal year 1943 

was 585,243, as compared with 551,861 for the previous fiscal year, 

an increase of 6 per cent. These figures include all returns for which 

the examiners' reports have been submitted, whether or not the cases 

have been finally released by reviewing officers. 

Estate and gift tax returns investigated by the field offices during 

the fiscal year numbered 18,101, as compared with 18,044 for the ' 

previous fiscal year. 

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

action was completed by the field offices during the fiscal year 1943 

was 1,644,647, consisting of 1,577,509 income tax returns and 67,138 

excess profits tax returns. In addition, the field offices completed 

their work on 22,255 estate and gift tax returns. The results shown 

include returns which, required investigation as well as returns for 

which investigations were deemed unnecessary. The following table 

shows the number of returns on which action was completed during 

the fiscal year 1943, 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 1942 and 1943 

Fiscal year 

Type of return 

1942 1993 

INCOME TAX 

Corporation. individuals and taxable fiduciaries; 

No change 

Deficiency adjustments 

Ovemssessment adjustments 

Total 

Partnerships and nontaxable fiduciaries 

Total income tax returns 

EXCESS PROFITS TAX 

No change 

DeficleficY adiustments 

Overassessment adjustments 

Total excess profits tax returns 

ESTATE AND CUT TAX 

No change 

Deficiency adjustments 

Overassessment adjustments 

Total estate and gift tax returns 

608, 858 

272,255 

58, 285 

835,760 

278,105 

68,739 

939,398 

932,329 

1,182, 595 

399,914 

1, 371, 727 1, 577, 509 

30, 751 

4,016 

1,693 

18,68a 

14,019 

4,931 

36, 460 67,138 

9,092 

11,415 

1,194 

9, 470 . 

11,622 

1,163 

21, 701 22,255 

Petitions to The Tax Court of the United States filed dur ng 1943 

involved 5,283 returns and proposed tax deficiencies of $92,887,169. 

This compares with 5,159 returns and tax deficiencies of $79,435,744 

for the fiscal year 1942. For a statement showing the number of 

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

classified by tax years, see page 119. 

Revenue results of investigation of income and excess profits tax 

returns.-The total amount of additional tax, interest, and penalty 

REPORT OF OOMMISSIONER OF INTERNAL REVENUE 19 

assessed during 1943 was $392,832,986, the largest amount of any 

fiscal year on record, of which $311,932,601 applied to income tax 

returns and $80,900,385 to excess profits tax returns. Excluding 

jeopardy and duplicate items, the amounts for these two classes of 

taxes were $293,795,476 and $78,722,864, respectively. In relation 

to the total technical personnel assigned to the field offices, the 

amount of additional tax, interest, and penalty assessed in 1943 

represented an average of $95,738 for each agent, as against $65,650 

for 1942. An analysis of the assessments for the fiscal year 1943 as 

compared with the fiscal year 1942 follows: 

Additional income and excess profits tax assessments made during the fiscal years 

1943 and 1942, by nature of assessment 

. Nature of assessment Number 

of returns 

Additional 

tax Interest Penalty Total 

FISCAL YEAH 1943 

Regular 290, 485 $321,972 452 $46,362,187 $4,183, 701 $372, 518,340 

Jeopardy , 1, 487 11,167, 459 2, 445, 851 2,385,826 15,999, 130 

Duplicate , 

Total 

503 2,700,449 533, 525 72, 536 4,315, 510 

298, 475 336,849, 300 49,341, 563 6, 642,063 392,832, 986 

FISCAL YEAR 1942 

Regular 274, 722 215, 001, 799 36,178, 748 4, 393, 222 255, 573,719 

Jeopardy 1 1, 570 20,429, 416 4,343,107 7,086,265 31,858, 758 

Duplicate , 

Total 

279 834, 733 253,873 44, 945 1,133, 551 

276, 571 236, 265, 898 90, 775, 728 11, 524,402 M8, 568,028 

Duplicate assessments made under he jeopardy provisions are included with the jeopardy assessments. 

Stage at which additional tax was assessed.-The settlement authority 

vested in the field agents was employed even more effectively in 1943 

than in the preceding year, as evidenced by a further increase in the 

proportion of cases closed by agreements with tax-Payers without the 

issuance of formal deficiency notices which are otherwise required by 

law and from which taxpayers may appeal to The Tax Court. Of 

the total number of 296,988 income and excess profits tax returns on 

which regular additional assessments (including duplicate-regular) 

were made, 284,036 additional assessments, or 95.6 per cent, were 

made by agreement with the taxpayers without the necessity of a 

statutory notice, as compared with 95.3 per cent in the fiscal year 

1942. Of the total regular additional tax assessed (including duplicate-regular), aggregating $325,681,901, the amount assessed by 

agreement was $280,919,066, or 86.3 per cent, as compared with 81.6 

per cent for last year. 

There follows a table showing, by stage at which additional assessment was made, the number and amount of additional income and 

excess profits tax assessments made during the fiscal years 1942 and 

1943. 
• 

20 REPORT OF OCYMILTERIONER OF INTFAINAL RRVENUE 

Number and amount of additional income and excess profits tax assessments made by 

the Income Tax Unit during the fiscal years 1948 and 1942, by stage at which 

assessment teas made ' 

Returns Additional tax 

Interest Penalty Total Stage at which additional 

assessment was made • Number 

Per 

cent of 

total 

Amount 

Per 

cent of 

total 

IISCAL YEAR 1943 

On agreements executed 

prior to issuance of ,statDirgz noticeor agreement after 

issuance of statutory notice_ 

In appealed cases, after trial 

on the merits and decisions 

by The Tax Court, or upon 

dipalation before The Tax 

Court of eases settled by 

Technical Staff and/ or 

Chief Counsel 

Total 

Jeopardy provisions of the 

Code 

Grand total 

noon Yzeit 1942 

On agreements executed 

prior to issuance of statutory notice... 

Defaultor agreement after 

issuance of statutory notice. 

In appealed cases, after trial 

on the merits and decision 

by The T

n 

 ax Court befo, or upon 

stIpulatiore The Tax 

Court of cases settled by 

Technical Staff and/or 

Chief Counsel_ 

Total 

howdy provisions of the 

Cade 

Grand total 

 284,036 

9,149 

3, 803 

95. 6 

3. 1 

1.3 

$280,919,066 

13,248, 433 

31, 514,402 

86. 3 

4. 1 

9. 7 

$33, 103, 778 

2,645,920 

11, 146, 014 

$2, 893,132 

770,310 

592,795 

3316,915,976 

16,664,663 

43, 253,211 

296,988 

1,487 

100.0 325, 681, 90t 

11, 167,459 

100. 0 46,895, 712 

2,445, 851 

4,256, 237 

Z 385,826 

376,333,850 

15,999,136 

298,475 336, 849, 360 49, 341, 563 6,642,063 392,832,986 

262,017 

8.965 

4, 019 

95.3 

3.3 

1.5 

176, 229,032 

12, 623,356 

25, 984,094 

81. 6 

5.8 

12.5 

24, 949,927 

2, 337,053 

9,14,',641 

2, 260,253 

1, 514, 544 

663, 370 

203,439, 212 

16,474,953 

36,793, 105 

275,001 

1, 570 

100.0 215, 836,482 

20, 429,416 

100.0 3d, 43%621 

4, 343, 107 

4, 438, 167 

7,086, 235 

256,707, 270 

31,858, 758 

276, 571 236, 265.898 40, 775,728 11, 524,402 288, 566,028 

For a distribution of the additional assessments made during the 

fiscal year 1943 by tax years for each stage at which assessment was 

made, see pages 115-118. 

Refunds, abatements, and credits.-The number of income and excess 

profits tax cases involving refunds or credits of tax or interest to taxpayers or abatement of tax audited and dosed by the Income Tax 

Unit during the fiscal year 1943 was 93,093, as compared with 77,405 

such cases closed during the fiscal year 1942, an increase of 15,688, or 

20.3 per cent. Of the total of 93,093 overassessments for 1943, 

49,195 were made to taxpayers without the necessity for filing claims. 

This compares with 42,361 in the previous year. 

Of the overassessments settled m 1943 by the Income Tax Unit, 

64,297 represented refunds or credits of tax or interest involving 

$49,511,101, as compared with 60,149 involving $37,907,010 in 1942. 

The amount involved in overassessments of all types for 1943 represented by refunds, credits, interest, and abatements for income and 

excess profits tax cases audited in the collectors' offices as well as by 

the Income Tax Unit was $113,777,043, as compared with $99,526,248 

the previous year. 

REPORT OF 00IM24EESSIONER OF INTERIM, nitviabart 21 

There follows a table showing a comparison of claims acted upon 

and certificates of overassessment issued during the fiscal years 1942 

and 1943 by the Income Tax Unit: 

Number of certificates of overasseesment issued and claims disposed of during the 

fiscal years 1942 and 1943 

Fiscal year 

1942 1943 

Allowances: 

Certificates of overamessment issued when no claims had been bled 42, 361 49,195 

Claims allowed in full or in part 35,044 43, 898 

Total allowances 77,405 93,093 

Status of claims: 

Pending at beginning of year 32, 819 29,476 

Filed during year (new claims) 44,405 73,867 

Total to be disposed of 77,224 103,343 

Allowed In fall or in part 34044 43,898 

Rejected 12,701 10,186 

Total disposed of 47, 748 54, 084 

Pending at end of year 29,476 49,269 

There were also allowed 41,078 collectors' claims, of which 18,522 

recommended abatements or credits and 22,556 recommended refunds. 

These claims were largely multiple-item claims, i. e., claims in behalf 

of a number of taxpayers, and involved 46,240 items for abatement or 

credit and 102,724 items for refund. 

There follows a table showing the amount involved in tax overassessments scheduled during the years 1942 and 1943 resulting from audit 

of income and excess profits tax returns, includin* cases settled by 

the collectors' offices as well as the Income Tax Umt: 

Amounts of overassessmenta, by method of settlement, and interest allowed on all income and excess profits tax cases closed during the fiscal years 1942 and 1943 

Fiscal year 

1942 1943 

Overasseasment settled byAbatement: 

Regular $17, 423, 871 $86,635,793 

Duplicate 41, 82%967 24 804,953 

Credit 9, 745, 625 13,121,884 

Refund 25,087, 380 31, 790, 602 

Total 94, 078,843, 106,853,132 

Interest 5,417, 405 6,923,911 

Grand total 99, 526,248 113,777,048 

Nora.-The amount involved in claims Bled during the year 1948 was $214 616,110, compered with $96,-

264,984 the preceding year. Of the claims disposed of during the year, the amount rejected t taled 878,321,- 

267, compared with $47,462,184 the preceding year. 

Inventory of returns on hand in the field ojfiees.-The total number of 

open income and excess profits tax returns on hand in the field offices 

at the dose of the year was 538,982, compared with 442,057 on June 
Estate tax Gift tax 

1942 1943 1943 

On band at beginning of year 

Received 

Total to be disposed of 

Disposed of 

On band at end of year 

13, 881 

19,633 

13, 112 

18, 430 

6, 793 

30, 048 

13,715 

23,872 

33, 494 

20,382 

31, 542 

20, 027 

36,841 

23,126 

37,587 

29, 642 

13, 112 11,615 13, 715 7, 946 

22 REPORT OF OOMBLESSIONER INTERNAL REVENUE 

30, 1942 (excluding in each year returns tentatively accepted without 

investigation). The net increase between the two dates was 96,925, 

or 21.9 per cent. Returns for 1940 and prior tax years on hand as of 

June 30, 1943, numbered 102,010, as compared with 61,766 returns 

for 1939 and prior tax years on hand a year ago; thus the prior year 

returns constituted 19 per cent of the total number on hand at the 

close of the fiscal year 1943, as compared with 14 per cent for 1942. 

Number of income and excess profits tax re urns on hand in the field offices for investig

ation and in process of settlement, by tax years, as of June 30, 1942 and 1943 

Tax years 

Number of income 

and excess profits 

tax returns on hand 

as of June 30- Tax years 

Number of income 

and excess profits 

tax returns on hand 

as of June 30- 

1942 1943 1942 1943 I

§§05

s 

§H§5§§nili 

2$5.7.' ggs aAgggE 

I - 

134 

35 

41 

41 

62 

84 

74 

85 

104 

155 

196 

220 

267 

388 

728 

1935 

1936 

1937 

1938 

1939 • 

1940 

1941_ ___ ______ _ _________ . _ 

1942 

1943 

Total 

Total prior year returns 

Total current year returns 

1,859 

3,392 

5,983 

13,042 

34,768 

241,715 

137,995 

581 

1,194 

2,375 

3,833 

6,070 

15,930 

70.038 

386,118 

50,654 

200 

942,057 638,982 

81,766 

880,291 

102,010 

436,972 

The income and excess profits tax returns on hand in the field offices 

as of June 30, 1942 and 1943, are classified according to pending status 

in the table which follows: 

Number of income and excess profits tax returns on hand in field offices for investigation, and in process of settlement, by pending status as of June 30, 1942 and 

1943 

Pending status 

Number of income and 

excess profits tax returns on band as of 

June 30- 

1942 1943 

Returns on which agen

cation

ts' reports have not been completed: • 34,064 2,891 

Awaiting cassifi 316, 093 427,871 

In process of verification 54, 594 59, 264 

In review or typing 

404,751 489,628 

Total 

Returns on which agents' reports have been completed: 10,882 14,270 

In 30-day file Awaiting action after protest or preliminary notice defaul 22,948 

3,998 

31,073 

9,013 

In 90-day file 

37, 308 . 48, WS 

Total 

442,057 53%982 Grand total 

Included above under "returns on which agents' reports have been 

completed" as of June 30, 1943, are 49,356 income and excess profits 

tax returns involving adjustments not agreed to by the taxpayers, as 

REPORT OF COMMISSIONER OF INTERNAL RE'VEN'UE 23 

compared with 37,306 income and excess profits tax returns in such 

status at the close of the previous year. 

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 five divisions of the Miscellaneous 

Tax Unit are set forth in the paragraphs which follow. 

Collections of miscellaneous taxes for the fiscal year 1943 were 

$3,150,146,915, an increase of $343,040,491 compared with collections 

for the preceding year. 

ESTATE' TAX DivisioN.-The Estate Tax Division administers the 

laws applicable to the estate tax and the gift tax. 

Collections of estate tax for the year amounted to $414,530,599, an 

increase of $74,207,694 over the collections for the preceding year. 

Collections of gift tax amounted to $32,965,079, which represents 

a decrease of $59,252,304 as compared with the collections for the 

preceding year. 

Assessment and collection of proposed deficiencies in estate and gift 

taxes aggregating $70,537,026, asserted in 349 cases, were withheld 

pending the adjudication of appeals filed with The Tax Court of the 

United States. 

Returns.-There were 18,430 estate tax returns and 23,872 gift tax 

returns received during the year. Estate tax returns are referred to 

the internal revenue agents in charge for investigation and determination of the tax, and later these returns receive a post-audit review in the 

Bureau at Washington. Field investigations in connection with gift 

tax returns are conducted only in designated cases, which are likewise 

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 1942 and 1943 

During the year, 1,930 out of 1,976 gift tx cas ream qw ine post-audit review were disposed of, leaving on 

hand only 45 cases requiring similar dispos

a

ition. 

As a result of field investigations and Bureau audits, assessments 

of $58,813,947 were made in estate tax cases and $6,707,629 in gift 

tax cases. 

Claims.-There were 975 claims for refund of estate tax and gift 

tax received during the year, as compared with 1,468 claims received 

555544-43-3 
24 REPOR'!' OF CO'M.M1SSIO'!\E,n 01" IN'f'EIRKIA'L REVENUE) 

during the preceding yellr. Refunds of estate and gift taxes, with 

interest thereon, were allo\\'ed in the total nmount of $6,855,228, 

representing 2,4G2 cases. Included in this amount, were refunds of 

$383,218 authorized llS u result of court decisions in 21 cases. 

Estate tllX (Ind gift tax claims receivcd und di8poscd of during tlte fisc(1l year 1948 

Estutc tu:'C c.lu~ Oirt t·ox claims 

I ltrrwHI I Abu~ell1cnt Retund .\\.>atcment 

l!'lllm'l he'r' \mOunt ,;;,,,,-1 b(;r' ",,"" 1".-. Aloount Nuw.1 Amollot bcr I \.>t·r 

Clalll:~~d: ------1-----·--- --,--.------,---­ 1 

00 hand Jul)' I, 1942. M8 $20..;7IJ. S83.114 8 $1, 2~Cl.~\1.:W 155! '.820.1i08.79 . 4 225. 04 

R(>(:eivcd............ &001 21.71~.S·lj.09 3j';1 :1,318. 35lHII 1751 ~52. 778. jj IlH234,056.1O RUOllcncd fI) GU1.4M.59 _. ..••• . 25, 131.9g •• .. .. 

'rot'li to ho dl~· • ---­

poscd ot......... 1.418 ,12,9S7. ISfo, M ;{~1 4.51)2. miS, 71; 3~.,1 J. i98. b19.1i6 lOS nO.:!81. 14 

=="':.=.....-0=='_ c= -~--=

Allov...·d __ ..... m 3..~oo, ·1.~2. os ~·.J(jl:!. 752. 32'1, a3 121 m. 087.72 101 l~O, 976. 52 RrJ(,(.tc4_ __ ••• 210 12. a7:l. 91.I.I)'J 18 1,316, 3'lft 71 ~s 502.162. 13 !> ro.082.79 1 , I ---­

Total dlspowl of.. 007 HUSo. 383. n 31i 4. OtiS. (ltjg. 01 2;!'} 7~~. 240. 8fi 1011 231. (){O9. 31 

On 1943...... h8nd June "'" 30. ~=I \' 451 :ro. SOli. 80:? '.II 7 494. ()2(i 72 112 90'J, 20(1. 7{) 2 6,221. 83 No claims merl, ovc"",· seSSlllents ulJowed. .•.• 1.212 1, 717,877.70 172 3.217.821. 'Ill 39\\ 191. 5.~~. 86 3 8.867.55 

""':"::::,~~~;~ ,; -0=, 'OO,~, u O"--'i--_.--------- -----1 0, roc ''I"--_.-1= 

dUding lntCrl'SL 1,939 11.321. 8r,<J.Il8r-:I! 5,070, IH 32j 5231 530,368.45 llH IS9.844.07 1 1 

.;O'/u1 deci~ion8.-·Among the more important decisions affecting 

the estat.e and gift taxes are the following: 

The decision of the SupJ'eme Court of the United States, dated 

.January 4, 1943, in t.he case of Detroit Ra.nk v. United States (63 

Sup. Ct., 297), involved the scope and superiority of the estate tax 

lien under section 315(n) of the Revenue Act of 1926. The Court 

held that the lien attaches to every int,erest of deccdent., induding 

property held by the ent,ircty, is sepllrn.t.e and distinct from the 

general lien under section 3186 of the Revised Statutes 11S amended, 

and need not bo recorded to give it superiority to liens of mortgagees 

executed subsequent t,o t.he dllte of death, an.d to local, State, and 

county liens llcerued"afte.rldeath. 

The decision of the Supreme Comt of the United S{n,tes, dated 

January 11, 1043, in the ease of Harrison v. Northern Trust Co, (63 

Sup. Ct., 361), involved the deduction of a r(~sidnll.ry estnte to charitable organizotions subj(1et to payment of the estll;te tax. The Court 

held that only the llmount ttetul1lly passing to the charitable beneficiaries, after pro\-isipn is mude for tlw. puyment. of the cstat.e tax, is 

deduct.iole. 

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

February 15, 194:3, in the cases of Smith v. Shaughnessy (63 Sup. Ct., 

M5) and Robinette \'.llelvering (63 Sup. Ct., 540), iln-olved the application of the gift tn.x to remll.inden; in trust in which the donors hao 

retained cont,jngent reversioIlary interests. In t.he fhost cuse the 

Court held that even tbough t.he remainder would be subject to tbe 

I.'$tat(> tax, tho gift wns eOlllplete except for t-hf\ ",alue of t.be retained 

REPoorr OF COMMlISSIONrER OF INTEIRNJAiL REV&:NIUE 25 

reversionary interest which was capable of actuarial calculation. In 

the seco~d cnse, the COU!t, held that t.he full vulu~ of the rcmain?or 

was subject to the tax, Slllce tho yuIue of the contlllgellt reservatJon 

retained was incapable of actuaria.l calculation. 

TOBACCO DIVISION.-The Tobacco Division is concerned with the 

lldministration of the laws relating to tho taxes on the manufacture. 

snle, or removal of tobacco, snuff, cigllJ'S, cigarett,es, ciga'l'ette papers 

and tubes, the purchase and sale of lett! tobacco, and the removal of 

t,ooacco products wit,hout, the pa.ymont of tax. 

The collections of toba.cco taxes for the year amounted t.o 

$923,857,284, an ~ncrense of 1~.3 per cent over collections from 

similar sources durmg the precedmg year. 

A c0ll1pari.~o71 of the collection8 of tobacco taxes for the fiscal years 19J~ and 19/;8 

I 

Incr""sc ~r decrease (-) 

SlIlJr('C 1912 1043 

ATlJOUnt Per cent 

CIJar.: (larg('): O\u.s A . $10, 8M, 3tg. OP H2S6,995.M - W. 507. 333. 55 -00.6 Class 13 _ .. 142.081. 76 2,200,016.86 2. 1M, 035. 10 1,507.9 CIa.."" C .. _.. I 2. ~2(1, ()57. 40 9, -11"1, 622. 84 6, 064, 005. 2~.2 CIa". D _ · . 449,051.17 7n2.756. 12 302,8lH.96 67.3 Cl= .p.. . 70,00& (,2 5,112.823, 14 5. OIL, 914••12 7.110.4 ClllSS l' _ . 1.0II.lHO,87 I, Oil, (J.I(). 87 CI"'<:l 0 ..• __ .. __ .. 127,821.ll\l 127,821. 86 

'1'0181. ,====== 11.377. S2S. 13 23, on. 077. 2.~ 60.5 8.697,249. 10 I 

CIga", (small) _ __ .. 10·1.0oUi2 97,317.88 -6,731.2·1 -1;i.6 Clg8rHk. ORr~c) __ __ -.. l'•••• 1(i. USI. 44 20, tJOO. Ig 13.018.75 85.2 CigarN Ie' (small)..... 704,033, 004. 6t lJ3li, 230, 743. 35 . 130.207.238.74 

I 18.~

= I Tohacco, matlufnctured 52, J3..~,I/'14. 73 47. S40.1 10. 8lj -·1, 289. 804. -8.2 8nuff.• _ .. 7.440,212.:!l.i 7,543,283.33 103,071. os 1.4 

TotaL..... __ .... .10.5711• 130. OS I M, 302, 403, 21 -4, 186.7ii. 77- -7.0 

LellllOhtICro sl)l~ .•.. __ 6, OtO, 82 3, &16, 21 I -2,483. m -·11.1 Cillar~lto par>cr _ .. 1, 04:? 013. ~7 1,463,762, 12 -ISS, 2S1. 75 -:!l.i.l Clllllrertc tubes..••_._ .. IS, M3. 90 18,563.80 ·19.00 .3 Cigar Door sto('ks tax.. .. .. .. '''''''. · .. · .. --· ..1 1,641,580.00 I 1,&II,.'i.'jD.1l6 ........ --.
 Cigarette lloor stocks 10" __ .. 11,105.35 7.014,660. i8 7.000,563.83 i 137,293.4 

===-==,::.c: _j==----=-, Orand tolaL. .. 7$0. ~82, 21(,.72 923, S5i, 283. 631 142.875.067.91 I 18.3 

The tux on small cigarettes, not including floor stocks t.llX, amounted 

to 8835,230,743, an increase of $130,297,238, or 18.5 per cent, over 

collections for t.he precoding year. 

The tax on large cigars, not including floor stoeks tax, amounted to $~3,075,077, an increase of $8,697,249, or 60.,5 per cont compared With the preeeding year. 

. The increnses in collections of taxes on small cigllrettes llnd large 

cigars may be att.ribut.ed pllrtly to certain increases ill the rates of t~x and pnrtly to the general mcrease in the consumpt.ion of slllall 

Cigarettes and large ci"lirs. 

Sect.ion 605(c) of the Revenue Act of 1042 imposed floor stocks 

}axes on large and smaU cigaret.tes nnd IU.J'ge cigars held by !luy person 

01' .sale at the first moment of November 1, 1942, a.nd each person 

subject to the tax was required to make a return ami puy the tax on 

or before December 31, 1942. A total of 380,740 floor stocks tax 

returns aggregating $8,.'>28,418, and 2-14 clnims for reCuno of Ooor 

stoeks tax uggregating $13,144, were filed during tbe year. 
REPORT OF 009UNIRSEtIONNR OF INTERNAL REVENUE 27 

Collections during the fiscal years 1942 and 1943—Continued 

26 REPORT OF OOMEVE6SIONER OF INTERNAL REVENUE 

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 the fiscal 

year 1943 

Refund Redemption Abatement Uncollectible Drawback 

Nun- Amount Num- 

- Amount 

I 0 

Amount Num- Nmount ber A Number Amount 

On hand July 1, 

1912 

Received 

Reopened_ 

"' o 

$171.42 

21, 676.05 

2 13, 098.30 

7, 277. 55 

1,471. 61 

234 

2, 213 

4 

2, 232 

lb 

204 

$141, 227.08 

2,102,402. 54 

1,999, 899. 13 

5, 452. 35 

238,287.07 

8. 93 

13 

i 176 

68 

4 

117 

$147, 259.27 

952, 628.15 

195,926. 21 

3,787.97 

950,073. 24 

7-1 

$1, 710. 00 

7, 361.29 

9,058. 77 

2.52 

6 

128 

134 

______ 

$172.02 

29, 296.34 

29, 468.28 

.08 Allowed 

Rejected 

On bend June 30, 

1943 

I Includes three c aims reopened. 

In addition, interest in the amount of $392.80 was allowed. The sum of $1,999, 899.13, represent ng claims 

allowed for the redemption of stamps, Includes the /Bowing: Stamp which were rendered useless, 

$1,328,561.83; stamps for which the owner alleged he had no further u e, $168,396.59; and the value of 

stamps affixed to packages of tobacco products withdrawn from the market by the manufacturer or importer, $502,940.71. 

The withdrawals of tobacco products tax-free for the use of the 

United States, under authority of section 3331 of the Internal Revenue 

Code, amounted to 5,689,874,014 cigarettes and 1,978,161 pounds of 

manufactured tobacco, such withdrawals being effected under 8,266 

permits. 

Under the provisions of section 2197 of the Internal Revenue Code, 

manufacturers are authorized to withdraw tobacco products from their 

factories without the payment of tax, for use as sea stores. These 

products may be delivered directly to vessels or to bonded tobacco 

sea stores warehouses for subsequent delivery to vessels. There are 

34 such warehouses now in operation. 

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. 

SALES TAX Divierom.—The Sales Tax Division is concerned with 

the administration of the manufacturers' excise taxes and the retail 

dealers' excise taxes on jewelry, furs, and toilet preparations. 

Collections with respect to the taxes administered in the Sales Tax 

Division are shown in the following table: 

Collections during the fiscal years 1-945 and 1943 

Source 1942 1943 Increase or de. 

crease (—) 

Manufacturers' excise taxes' 

$48, 431 267. 73 

6,929, 995. 79 

aoo, 587, 150. 81 

49,877, 581.17 

64, 811,000.24 

21,545,389.16 

969, 390.47 

2,325, 321 9I1 

1833, 995.54 

17, 701, 806.69 

778,790.62 

6,971,67681 

165,558. 16 

6, 476,427. 73 

3, 101,846. 59 

18,361, 144. 43 

77, in, 920. 04 

$43, 318,312. 71 

9, 372, 261.29 

288, 785,826. 00 

48, 705, 138.94 

18, 345, 386.92 

14,885, 162.88 

1, 816,525.67 

1, 280, 124. 32 

5,681, 626. 85 

6,912969.83 

613,973. 01 

6,4031,448.00 

37, 223.54 

11, 457, 314.61 

3, 657,242.89 

4, 229,689. 98 

1,424, M. 26 

—$3,113,955.02 

2,442, 265.50 

—80,801, 324.81 

—1, 271 441 23 

—46, 465, 613.32 

—6,860, 228.2E 

848, 13.5. 2C 

—1,045,196.67 

2,847, 630.11 

—10,788,636. tlf 

—164,817.61 

—510, 227. 81 

—128,334.65 

4,980,886.88 

555. 396. 3( 

—14, 131,454.4/ 

—75,747,689. 78 

Lubricating oils 

Matches 

Gasoline 

Electrical energy 

Tires and inner tubes 

Rubber articles 

Phonograph records 

Musical instruments 

Luggage 

Electric, gas, and oil appliances 

ElecMcsigns 

Business and store machines 

Wailing machines 

Opticalerpment and photographic apparatus.. 

Eleatic I ht bulbs and tubes 

Autumob a trucks_ 

Other automobiles and motorcycles 

Source 1942 1943 Increase or decrease (—) 

Manufacturers' excise taxes—Continued. 

Parts and accessories for automobiles 

Radio sets, phonographs, components, etc 

Refrigerators, air-conditioners, etc 

Sporting goods 

Firearms, shells and cartridges 

$28, 087, 714.42 

19,144,908. 18 

16, 245,869.54 

3.487, 269. 21 

5,071 587.60 

84,494.05 

I 3, 639, 853.54 

$20, 478,407.66 

5, 560, 589.48 

5, 965, 909.34 

4, 087, 698.02 

1, 149,332. 58 

61, 513. 26 

' 981, 396.46 

—47, 609, 306.76 

—13,683,818.70 

—10, 279,960. 20 

580, 328.81 

—3,923, 255.02 

—22,980. 79 

—3, 158,457.08 Pistols and revolvers 

Repealed manufacturers' excise taxes 

Total 

Retailers' excise taxes: 

Jewelry 

Furs 

Toilet preparations 

Total 

Grand total 

771,902, 258. 51 504, 749, 103. 30 —267,163,156.21 

41, 500, 948.74 

ig 743,864. 96 

18,922, 310. 76 

88, 365, 799.09 

44, 222, 755. 27 

32,677, 315.04 

48,864, 850.30 

24, 478, 891 31 

13, 765,004. 28 

80, 167, 124. 46 165, 285,869.35 85, 098,744.89 

852, 069, 381 97 670,014,972. 65 —182,054, 410.32 

Includes taxes of $3,551,037.44 on toilet preparations, $45,977.52 on furs, $37,957.32 on ewelry, $3,936.86 

on soft drinks, and $944.40 on toothpastes and toilet soaps. 

Includes taxes of $426,050.86 on toilet preparations $12,619.51 on too 'wastes and toile soaps, $37,215.36 

on furs, $3,840.61 on jewelry, and $2,670.12 on soft drinks. 

Assessments.—A total of $2,039,774,485, representing 5,498,904 

items, was assessed on 2,772 miscellaneous tax assessment lists, which 

included original and additional assessments of all miscellaneous internal revenue taxes.' Included in the lists were 67,244 additional assessments, resulting from office audits and field investigations, representing taxes of $81,326,950, The interest assessed and paid amounted to 

$8,421,799. 

Field reports and returns.—At the beginning of the year there were 

on hand 36 field reports, covering additional taxes in the amount of 

$192,841, in connection with various sales taxes. During the year, 

4,609 field reports were received, representing $1,755,512 in additional taxes, and 4,624 were examined and closed, representing taxes 

amounting io $1,814,367. On June 30, 1943, there were 21 reports in 

the amount of $133,986 awaiting additional evidence. There were no 

reports on hand which had not been reached for consideration. In 

, addition to the foregoing, 4,609,361 sales and miscellaneous tax 

returns, in the amount of $1,074,142,721, were received and examined 

during the year. 

Claims.—The number of claims received and disposed of by the 

Sales Tax Division during the fiscal year ended June 30, 1943, is 

shown in the following table: 

Number of claims received and disposed of by the Sales Tax Division during the fiscal 

year 1943 

Claims 

Refund Abatement Uncollectible Total 

Num 

ber Amount Num 

ber Amount Number Amount Num- ber Amount 

Sales taxes: 

On hand July 1, 1942_ 

Received 

Reopened 

Allowed 

Rejected 

On band June 30, 

1943 

044 

1, 990 

80 

1, 523 

562 

1 029 

$4, 678, 336.52 

3,188, 698.78 

90, 093.27 

2, 211, 978.19 

2, 767,008. 19 

2,976, 142. 19 

374 

1, 526 

17 

1, 236 

157 

524 

$927, 867. 76 

2, 238, 085.50 

136, 293. 28 

782 350.25 

1, 012,972. 38 

1, 506,923.92 

9 

216 

1 

223 

3 

$69, 436.18 

292,060. 51 

9.00 

357, 556.82 

107.24 

3,841. 63 

1, 427 

3, 732 

98 

2,982 

719 

1,558 

. 

$5, 675, 640.48 

5, 716,844. 79 

226, 395.56 

3, 351, 885.26 

3, 780, 087.81 

4, 486,907.74 

I As a matter of administrative convenience, the Sales Tax Division completes assessments, schedules 

..1.1.no ...LA naw+lanotna Ar .,.............nt and nnasor, nn nffinn in rnmernmise for the Estate Tax Division. 

TobaxoDivision, the Capital Stock Tax division, and the Miscellaneous Division. 
28 'REPORT OF oormansmogsTER OF INTERNAL REVENUE 

In connection with the claims in the foregoing table, interest was 

allowed in the amount of $119,047, compared with $326,487 for the 

preceding year. 

Credit case&.—At the beginning of the year there were on hand 

8,307 sales tax credit cases, involving $6,150,622. During the fiscal 

year, 42,481 cases, involving $29,433,538, were received, and 48,359 

cases, involving $31,008,478, were disposed of. Of this number, 

46,740 cases, involving $30,714,991, were allowed, while 1,619 cases in 

the amount of $293,487 were rejected. At the close of the fiscal year 

there were on hand 2,429 sales tax credit cases, involving $4,575,682: 

Offers in compromise. —On July 1, 1942, there were on hand 878 

offers in compromise, aggregating $456,678, which had been submitted in settlement of civil and criminal liabilities incurred in connection with various excise and other miscellaneous taxes. There 

were 15,030 offers, aggregating $543,191, received; 14,876 offers, 

aggregating $516,185, accepted; 321 offers, m the amount of $120,618, 

rejected; and 28 offers, amounting to $3,255, withdrawn during the 

fiscal year. On June 30, 1943, there were on hand 683 offers, aggregating $359,811, under consideration or awaiting additional evidence. 

Miscellaneous tax special squads.—The small group of internal 

revenue agents and general deputy collectors assigned to duty under 

the direction of the /Vliscellaneous Tax Unit, which operates chiefly 

as a mobile force investigating various miscellaneous delinquent 

taxes, continued to obtain excellent results. During the year these 

field officers reported a total of 2,903 cases, involving $6,528,204 in 

additional taxes, penalties, and interest. 

Court decisions..—A number of decisions were rendered by the 

various Federal courts during the year with respect to the laws imposing the miscellaneous taxes, which in most cases were favorable to the 

Government. 

CAPITAL STOCK TAX DIVISION. —The capital stock tax is imposed 

upon corporations carrying on or doing business during any part of the 

taxable year and is measured by the declared value of the capital stock 

of domestic corporations, or in the case of foreign corporations by the 

declared value of the capital employed in the United States. 

The collections of capital stock tax during the year amounted to 

$328,794,971, compared with $281,900,135 for the preceding year, an 

increase of $46,894,836, or 16.66 per cent, and the greatest yield from 

this source since the capital stock tax was first imposed. 

Domestic and foreign corporations filed a total of 517,045 returns, of 

which 21,546 were submitted by corporations organized since June 30, 

1941. There were 40,919 delinquent returns filed for the years 1933 

to 1941, inclusive. 

As a result of the review and audit of returns, 12,046 assessments 

were made, involving tax, penalty, and interest in the amount of 

$804,500, compared with 17,874 assessments totaling $1,177,931 

made during the previous year. 

REPORT OF OOMMESSIONER OF INTERNAL REVENUE 29 

Number of capital stock tax claims received and disposed of during the fiscal year 1943 

Refund Abatement lJncollectible Total 

Num Num Num Number b&. Amount ber Amount bar Amount 

On hand July 1, 1992 3363, 070.28 214 $128,050. 58 

!.°4 

38,096. 36 961 3942, 217.22 

Received 1, 628,140. 19 526 147,754.79 109, 980.56 3,867 1,883,865. 54 

Reopened 34,776.89 , 5 499.14 90 35,276.08 

Allowed 779,785. 11 556 174,145.18 114, 448. 47 3,715 1,068,326.78 

Rejected 916, 424.15 117 31,432. 06 1,005.51 648 948,861.72 

On hand June 30, 1943 772, 828.10 73 68, 727.27 2, 601 94 565 844, 180. 31 

Claims for refund of capital stock tax, with interest thereon, were 

allowed in 1,988 cases involving $949,264. This amount includes 

$348,942, with interest of $72,887, the refund of which was authorized 

as the result of court decisions. 

MISCELLANEOUS DivisioN. —The Miscellaneous Division is concerned with the administration of the taxes on admissions, dues, 

telephone, telegraph and cable facilities, safe deposit boxes, transportation of oil by pipe line, transportation of persons, transportation of property, the use of motor vehicles and boats, the processing 

of coconut and other vegetable oils, manufactured sugar, bituminous 

coal, silver, hydraulic mining; the special taxes on the maintenance 

of coin-operated amusement and gaming devices for use, and on the 

operation of bowling alleys and billiard and pool tables; documentary 

stamp taxes; the '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 1942 and 1943 

Source 1942 1943 Increase or 

decrease ( —) 

Documentary stamps: 

Bonds of indebtedness, capital stockissues, etc_ $22, 875, 990. 29 821,765, 731. 77 —81,109, 768. 47 

Capital stock sales or transfers 13,028,318. 93 16,589,590.89 2, 564 273.96 

Playing cards 6,757 , 957.58 7,693,909.12 1.933,961.54 

Silver bullion, sales or transfers 40,402. 26 111, 063.89 70, 661.64 

Total 41,702,167. 00 46,165, 285.67 3,453, 118.67 

Oleomargarine: 

Colored 87,106.73 237,669.47 150,462. 74 

Uncolored 888,755.49 1,088,155. 57 199,400.08 

Special taxes 1, 2138, 389. 84 1, 294,918. 76 ' 26,528.92 

Total 2, 249, 252.06 2, 620,643.80 376,391. 74 

Adulterated butter 7,499. 32 40, 535.60 83,036.18 

Renovated butter 9, 386.58 8, 726.75 —640.81 

Mixed flour 9,168.00 4, 278.00 —4,890.00 

Filled cheese 6, 552.77 5, 267.58 —285.19 

Total 31, 586. 65 58,304 83 27, 220.18 

Transportation of oil by pipe line 13, 474, 821 61 13, 6189 086. 80 197, 264.19 

Telegraph, telephone, cable and radio messages, 

etc 45,141, 02!.86 85,647,483. 29 40, 506,455 44 

Leased wires, etc. (telegraph and telephone) 3, 090,310. 78 5, 527, 01298 2,436, 702. 20 

Local telephone service 26, 791, 432.95 66,986,794.12 40,186,361.17 

Safe deposit boxes 3, 662,335.73 4 070,096.013 2,407, 560. 35 

Total 92, 160, 129. 92 177, 903, 473.2f 85, 743, 393:35 
30 REPORT OF OYMNEROONER OF INTERNAM REVENUE 

Collections during the fiscal years 1949 and 1948 Continued 

Source 

- 

1942 1943 Increase or 

decrease (—) 

Admissions $107, 632, 726.22 $138, 053,893.36 $30,421, 167.14 

Cabaret 7,399, 642.53 16, 394 829.44 8,997, 286.91 

Dues and initiation fees 6, 791, 899.71 4 519,891.02 —272, 008.69 

Total 121, 824, 168.46 180, 970, 613. 82 39,146, 445.36 

Narcotics 681,047.12 718, 591. 61 37, 544. 39 

Marihuana 63,995. 62 69, 502. 63 6, 507.01 

Total 745,042.74 788,094.14 43,051. 40 

Coconut oils, etc., processed 24, 572, 187. 79 4,935, 484.24 —20,136, 723.55 

National Firearms Act 19, 502.45 -20.190.79 688.34 

Total 24, 591,690. 24 4,455, 655.03 —20, 136,035. 21 

Hydraulic mining 18, 005.72 23, 319.90 5,314.18 

Bituminous coal 5, 478, 908.89 5, 626,478.51 147, 569.62 

Total 5,496,914. 61 5,649, 798.41 152, 883.80 

Use of motor vehicles 72,625,488.49 146,289, 284.98 78,663,795.99 

Use of boats - 228,387.41 377, 917.04 149, 529.63 

Bowling alleys, pool tables 1, 698, 394.37 1, 852,664. 62 154, 270.25 

Coln-operated devices 8, 484, 999.54 10,487, 104. 00 4, 002, 104.46 

TransPortation of persons 21,378,89a. 32 87, 131, 734.00 85, 752, 838. 68 

Transportation of property 82, 556, 148. 08 82,556, 148. 08 

Total 102,416, 165.13 328, 694, 852.22 228, 278,687.09 

68, 229, 803.06 53, 551, 776.72 —14, 678, 026.34 

S Other miscellaneous receipts r 170, 379. 54 135,010.43 —35,389.11 

Grand total 459,812, 299. 41 779,984,010. 34 320,371, 710. 93 

Admissions.—Collections of taxes on admissions during the current 

fiscal year amounted to $138,053,893, compared with collections for 

the preceding year of $107,632,726. 

Cabarets.—Collections from this source more than doubled, $16,-

396,829 having been collected for the fiscal year 1943 compared with 

$7,399,543 for the previous year. 

Club dues and initiation fees.—The collections from this source 

amounted to $6,519,891, compared with $6,791,900 for the preceding 

year. 

Telephone, telegraph, radio, leased wires, etc.—The collections of tax 

on telephone, telegraph, radio and cable facilities, leased wires, and 

local telephone service amounted to $158,161,290, compared with 

$75,022,772 for the preceding year. The increase in revenue from 

these sources is due to the changes in rates under the amendments to 

the statute effective November 1, 1942. 

Leases of safe deposit boxes.—Collections from the tax on safe deposit 

boxes during the year amounted to $6,070,096, compared with 

$3,662,536 for the preceding year. 

Transportation of oil by pipe line.—The collections of tax on the 

transportation of oil by pipe line amounted to $13,672,087, compared 

with $13,474,823 for the preceding year. 

Transportation of persons.—Collections of tax imposed on the 

amount paid for the transportation of persons, and seating and sleeping accommodations furnished in connection therewith, 'amounted to 

$87,131,734 . 

Transportation of property.—The tax imposed by the Revenue Act 

of 1942 on the amount paid for the transportation of property became 

REPORT OF OOMMICSISIODIER OF INTEMENIAIL REVENUE 31 

effective December 1, 1942. Total collections for the period amounted 

to $82,556,148. 

Use of motor vehicles and boats.—The collections of tax on the use 

of motor vehicles and boats amounted to $146,289,284 on the use of 

motor vehicles and $377,917 on the use of boats. 

Coconut oils, etc., processed.—The collections from the processing 

of coconut and other vegetable oils amounted to $4,435,464, compared with $24,572,188 for the preceding year. The drop in collections is due largely to the decrease in the supply of copra and crude 

coconut oil from the Philippine Islands and of palm oil,from the Smith 

Pacific islands. 

Sugar.—Tax on the manufacture of manufactured sugar amounted 

to $53,551,777, compared with $68,229,803 for the preceding year. 

Documentary stamp taxes.—The collections of documentary stamp 

taxes applicable to the issue and transfer of corporate bonds, the issue 

and transfer of shares of stock, deeds of conveyance, passage tickets, 

and foreign insurance policies amounted to $37,350,322, compared 

with $35,903,807 for the preceding year. 

Flaying cards.—Collections of the stamp tax on playing cards 

amounted to $7,693,909, compared with $5,757,958 for the preceding 

year. There were 56 manufacturers, repackers, or importers of 

playing cards registered during the year, whose production amounted 

to 67,415,988 packs of playing cards, compared with 56,070,834 

packs for the preceding year. 

Oleomargarine; adulterated, process, or renovated butter..—At the beginning of the year there were 38 manufacturers of uncolored oleomargarine and 29 manufacturers of colored oleomargarine engaged in business. At the close of the year there were 43 manufacturers of uncolored oleomargarine and 32 manufacturers of colored oleomargarine 

engaged in business. The manufacturers produced 116,969,840 pounds 

of colored oleomargarine and 431,498,452 pounds of uncolored oleomargarine, compared with 14,827,836 pounds of colored oleomargarine and 353,976,883 pounds of uncolored oleomargarine during 

the previous year. There were 17,649 returns filed during the year by 

manufacturers and wholesale dealers in oleomargarine. 

Colored oleomargarine withdrawn without the payment of tax for 

export amounted to 1,558,097 pounds, compared with 2,938,898 pounds 

during the preceding year. There were withdrawn, tax-free, for the 

use of the United States, 106,635,214 pounds of colored oleomargarine, compared with 10,954,725 pounds for the preceding year. 

Four manufacturers of adulterated butter and five manufacturers 

of process or renovated butter registered during the fiscal year. Adulterated butter produced amounted to 31,592056 pounds, compared with 

889,090 pounds for the preceding year. Process or renovated butter 

produced 'amounted to 3,442,368 pounds, compared with 3,480,555 

pounds for the preceding year. 

Mixed flour.—These taxes were repealed by section 619 of the Revenue-Act of 1942, effective November 1, 1942. There were 24 makers, 

packers, or repackers of mixed flour engaged in business during the 

period from July 1 to October 31, 1942. Mixed flour produced during 

that period amounted to 16,581,944 pounds. 

Firearms, under the National Firearms Act and the Federal Firearms 

Act.—The collections of taxes during the year under the National 

Firearms Act, including special taxes, amounted to $20,191. 
32 REPORT OF 00MIIISSIONDR OF INTERNAL REVENUE 

The total number of licenses issued during the current year to manufacturers and dealers in firearms, in accordance with the provisions of 

the Federal Firearms Act, was 15,080. 

Narcotics and marihuana.—The collections of taxes on narcotics, 

including special taxes, amounted to $718,592, compared with $681,047 

for the preceding year. The collections of taxes on marihuana, including special taxes, amounted to $69,503, compared with $63,996 for the 

preceding year. 

Amusement and gaming devices. —Section 3267 of the Internal Revenue Code, as added by section 555 of the Revenue Act of 1941, 

imposed special taxes upon operators of places or premises who maintain for. use or permit the use of coin-operated amusement and gaming 

devices as defined in the Act. Collections of these taxes during the 

year amounted to $10,487,104. 

Bowling alleys and billiard and pool tables.—Section 3268 of the 

Internal Revenue Code, as added by section 556 of the Revenue Act 

of 1941, imposed special taxes on every person who operates a howling 

alley or a billiard or pool room. Collections of these taxes during the 

year amounted to $1,852,665. 

Bituminous coal. —Chapter 33 of the Internal Revenue Code imposes 

two taxes with respect to the sale or other disposal of bituminous coal 

by the producer, (1) a tax of 1 cent per ton on all coal sold or otherwise disposed of, and (2) a tax equal to 19% per cent of the selling 

price or fair market value of the coal if the producer is not a member 

of the Bituminous Coal Code and the transaction is one subject to the 

provisions and conditions of the code. Producers of bituminous coal 

filed 73,372 monthly returns during the year, and the collections of 

taxes amounted to $5,626,479, compared with 80,815 returns and collections of $5,478,909 for the preceding year. These taxes will expire 

by limitation of law on August 23, 1943. 

Included in the above are collections of $42,353 as penalty tax from 

29 producers, whose membership in the code was revoked by the Bituminous Coal Division, Department of the Interior, as a result of violations of the code, payment being required as a condition precedent to 

restoration of code membership. 

Silver. —Section 1805 of the Internal Revenue Code imposes a tax 

equal to 50 per cent 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 

amounted to $111,054, compared with $40,402 for the preceding year. 

Hydraulic mining.—The Act of March 1, 1893 (as amended by an 

Act of June 19, 1934), known as the California Debris Control Act, 

' imposes a tax with respect to certain hydraulic mining, the debris from 

which flows into or is in whole or in part restrained by dams or other 

works erected for the detention of debris by the California Debris 

Commission. The rate of tax is determined by the California Debris 

Commission and is payable annually in September. The collection 

of taxes for the year amounted to $23,320, compared with $18,006 for 

the preceding year. 

Field and special squad reports.—There were 225 reports covering 

additional taxes in the amount of $301,588 on hand July .1, 1942. 

There were received during the year 17,682 reports, involving taxes 

amounting to $4,090,140; 17,660 reports were examined and closed 

REPORT OF COALAPISSIONER OF INTERNAL REVENUE 33 

covering taxes amounting to $3,920,613. At the close of the year 247 

reports, representing taxes of $471,115, remained for adjustment. 

Miscellaneous claims.—The claims involving miscellaneous taxes 

received and disposed of during the fiscal year ended June 30, 1943, 

are shown in the following table: 

Number of claims received and disposed of by the Miscellaneous Division during the 

fiscal year 2943 

Claims 

_ 

Rotund Abatement Redemption tincollectible 

 Num 

ber Amount ber 

Amount 

Amount Number Amount 

Miscellaneous excise: 

On hand July 1, 1942 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 1943 

Miscellaneous stamps: 

On hand July 1, 1942 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 1943 

Narcotics: 

On hand July 1, 1842 

Received ' 

Reopened 

Allowed 

Rejected 

On hand June 30, 1943 

Marihuana: 

On hand July 1, 1942 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 1948 

Silver: 

On hand July 1, 1942 

Received 

Reopened 

Allowed

Rej ected 

On hand June 30, 1943 

Doe: 

On hand July I. 1942 

Received 

Reopened 

Allowed 

Rejected 

On hand lime 30, 1943 

ingar: 

On band July 1, 1942 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 1943 

rota] claims: 

On hand July I, 1942 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 1943 

574 

2, 217 

68 

1, 611 

435 

813 

335 

1,450 

12 

1, 385 

97 

315 

14 

117 

118 

8 

10 

2 

1 

1 

17 

79 

75 

9 

12 

48 

397 

2 

370 

14 

63 

988 

4, 262 

82 

3, 560 

559 

1,213 

$1, 539, 765.12 

862,179. 47 

. 251,935.98 

870,016. 66 

529, 291.56 

1, 254, 572. 35 

1 52,865. 971 

320, 113.86 

56, 19D. 81 

128, 713.90 

219, 223.31 

81,232.93 

24. 80 

29.18 

215.18 

3.10 

29 70 

14.13 

4.00 

10.13 

7, 986.81 

15, 526. 20 

12, 682.94 

2.010. 75 

8,819. 32 

141,147.87 

13, 615,968. 23 

94.16 

889, 113.15 

12,771, 804.80 

96, 292.31 

1,741, 790. 57 

14814, 025.07 

308, 220.95 

I, 900, 745.93 

13,522,344.15 

1, 444946.61 

of of I 

$441,637.42 

639, 403. 21 

4, 238.96 

235, 825.79 

178, 442.16 

671, 011. 64 

61,149. 27, 

188, 588. 66, 

3,866. 54' 

114,853. 26 

40,998.94 

97, 752.27 

1.00 

1,428.52 

63. 10 

1, 366. 42 

5, 517.60 

3, 807.56 

710.04 

1, 000.00 

880. 56 

7, 361.52 

7,906.17 

315.91 

106, 751.53 

451,063. 00 

4, 803. 79 

412,112. 69 

90, 380. 03 

59,925. 60 

21.18 

19,907. 32 

391.08 

19, 537. 42 

610, 420.96 

1,313, 269.83 

12, 709.29 

774,959. 65 

330, 064. 69 

831, 371.84 

!21 a a 

$22% 886.20 

488,686.16 

1, 563.76 

212, 542. 23 

226, 209. 57 

270, 374.32 

4.75 

381.24 

353.79 

29.47 

24.00 

36.25 

59.25 

noisitss 

11, 673.58 

220,914.95 

498, 789.93 

1, 553.76 

212, 967.97 

226, 213. 30 

282,077. 37 

638 

662 

2.73 

1.00 

12.70 

97 

6 

67 

52 

866 

1 

365 

5 

48 

38 

34 

6 

10 

76 

71 

15 

79. 

430 

478 

1 

30 

240 

1, 547 

1 

1,610 

12 

166 

$9, 373.87 

198,112.W 

200,691. 71 

2, 269, 50 

4, 574. 23 

25, 211.64 

91, 929. 77 

4.70 

71,139. 79 

21, 942. 72 

24,083. 60 

66,798.24 

70,413.69 

20,380. 70 

16, 831.9 

47, 334.98 

278,442.29 

231,612. 67 

94, 21465 

13, 854.21 

100,576.45 

110, 692.62 

121.07 

8,616.97 

162, 622 39 

739,474.27 

4.70 

734, 467.39 

24,333.'29 

143,300.68 

Credit cases.—There were 1,552 credit cases, involving $554,745, on 

hand July 1, 1942; 8,334 cases, involving taxes of $2,903,082, were 

received during the year. A total of 9,046 cases, involving $2,972,676, 

was disposed of. At the close of the year, 840 cases, involving $485,151, 

remained for adjustment. 
:'~4 R«;POR'l' 0'1" C'OM~II';§IUl\EH 01: lNT'EiI~'\L"'L HEVKNUE 

,'t(1;im.~; proce,qsi'll!/ Wl'ul reta,tell tarcs.-Thc cluirns for refund of procl'ssing and olhl'r taxes imposed under the A~riculturnl Ad,illstrnon 

At;\', lmel related Aets, received und (li"poscd of, Ilrc showlI in tht, 

fQIlO\'ring tl1ble: 

OD IlIwd Juh I, 11HZ 

R,'\'\'lvw ••• ,_ HI'OI""'oo _ 

TOllll 

.\l1nll'l"1 

"'ut,,1 ""1 

ALCOHOL TAX UNIT 

ul.le~t ions of liq1101' !l.lXel:i, I"t'prl'seo ting n'(,;cipt~ (1'0111 ext',is!' til Xl'S. 

r(~(".~ifi(\:lt.ion LIIX, floor ~t.nek!' lUXl1S, botLle 01" cOlltaincr stamps, und 

sppc,illl 01' orCllputiooal tllX('", llJlICtUut('d to $1,42:3,li·Hi,4!Hi (hll'in~

tlH' fisc III ;,r1u' 1!)'1:~, compared wilh :;;1,048,[,16,707 in tue prccC'llillg 

YOIlI'. 1111 lllc.rl'ns~ of $:375,120,74·U, or :~5,S 1H'1' c.cnt. This ill('I'I'I1!o\I' 

was prim;ipl1\1y dU!' to tbe higbcr lax rlltes i'lIpu~('d }IS of NClv01lallPr

I, I n42, I,y the HI'YEHlIll' Acl, of H142. 

The c(lllel'l.iuII5 from 1111 liquor til, sources consist.ed of $!l2:;.640,;H:~

fro111 dil'lt.illt'd spirits (t\1l il\('I"'1\50 (,f 42 1)1'1' cent), S:H,:~\):'j,n"l7 from 

wille (nil iIlCI'/,t\5f' of :32.8 Pf'1' Gent,), and $4112,61O,1!)(j from f,'rmelllf'd 

11ltlll lirpwl' (lIlI ille-I'casU of ~,i.l per Cf'nt). 'I'lL"".. coUl'cted from disl.iJ1<'d spirits WNt' 64.9 pCI' Cpllt of the total liquor tllX l"\'CCipls ill the 

!1sl,;lll Yl'ar HH:3, O:!,l Pill'CClit in 1!l42, Hnd 5!J pl'rcenLin HI41. Detnils on coll('ctions Crolll sppcified source.> 111"1' shown in tnhll' 1 in Iht· 

t1ppcndix to this l'I'pOI·I.,

;ollf'f,t,ions fl'om tlJl' excisr tax au distilled ,;pirits unloll!\trd to ~7s1,8n,822, nn illl~I"(',li!'lI~ of ~6_1 per Cl'nt.. Th(, riltl' per tax /;lIllon 

on distilled spirits WllS illcn'as",d from ~4 to $6. "ffp,('tin' :"o/lI\"l'lIIher 

1, U)42. Collectiolls from lhe c:wisf' tax on wille". eordillls, de., 

for the liS('lll yellr were ~;~:3,(ili:3.3:37, fin inc-rellse of 4tl.a per C('Ilt., The 

incrpllse,; in rates 011 1111 still and ~parklillg w-10l':'. etc., elTIO\otin' :\0· 

Y('lllbf'r 1, 1942, illcludt"t! iu('.rcnses on st,ill wines fl'olll ~, :W. lIuII lj}') 

(.....I1b II wine galloll. urppl1l.lillg 011 nkoholie coutPrlt, 10 10 I·put,;, ·1O 

el'nts, HIIU ::;1 It WillH gulloD, respt·C'ti\'('I~· .. und illerell";t'''' on spnrJdingwilles from :{l~ and 7 cI'nts pl'r half-pint unit, dep..nding 011 wlwl,ht'r 

nrtificiHll,\- oW unturnlly carlu)uotot'd, to 5 lind to l'f"~ltq, I"I'speeli\'('ly, 

Co)keliollR f!'OIll 1,1l(' (·X(.'i>w tnx on ft'rlLll'nt,('c1 JIlIlIt liquors fM t)l(' 

b.'ul ,\'l'UI' w,'rc s·\.i.'),Ii:{·1,~2I, fin io<,rNl,;c of 24.l p('l" c'pnt. TlwlllX 

1'1\1,_ wn,.. in'"I"I'II!lpd frOlll ~tj to ~'j II bll'"f1'I, I'fTI,(·ti\·p ;\o\'I'mlll'l' I, I !H2. 

!H!"PO'WI VI-' OHM:I 1'( ::l:'<,J()I~;t:U Ul' UVI 'EU((c\lAL In~ \ Jo~ LIE :3!) 

!3ccilUSIl of wu.r ['('qninlllw.nLs, till' de!llund for industriill nlcohol 

('IllltillUed to worCilSI' during thu YC~H. 1"1lIlpr stntutory amelll!m('llt 

IIcCOlllpIi,.;hed hy t..hfo .\cts of .'nunary 20l, U"142, lind ~1f1l"l,;h 27, IfJ4:!, "t.\ I'rilg:C distilh'rs NIgagl'u ill Ilu' productioll of high-proof spirits 

for iwlu;;trial p\lrpo;,f's und. wilerI' lJe~','",sfll'Y t1:u~lsfem'd spirits IIf 

low proof 1,0 othl~l~ pllllltS rqUlI~J?(ld t? ~'U1S(' thu l:I(ll.nt.~ I{J tile lle~'I"SSIII'Y

Ih'C1('C'(' of pruo£. fhf' All'ohol I II x: ll1lt 0lwrnh-d 111 close cUOrdllllltlll1l 

wiLh I,h(' Yllrioml Will' I1gPlleic~ in bringillg lIooUt the prnduf',t,ion of 

ilwn'used supplies of nl('ohol. 

Oil .TuJW :30, 194:~, t Iw (ollowillg prcJI!isc..; aud proprietor,; WI '1"1' 

(llWlificd to, ell~ugc ill t,I\(, production, distriuution, I1r US(~ of illcohol 

lI11lII11t:'O!lobc IJ<jUOI'S: 

~Yumbu Indu~lrillolILlI'ohol: (nl!u-;lrinl akohol plant:,-___ _ •• _ H7 Industri~lll"'ohol cI,'naLllrln~ plullts 1. _ _ •• •• __ 1 

ludu'Itrblo.1<'t'lholl>ollc1('rl wnrehollSP:-I . _- _ 107 

Honded deall'rll iu "pecinlh' del1l\tllrcrl alcohol __ • __ ___ 44 

Honded I011.DU(acllm,'t':' Il"rug ~l'I'rially etcnaturcd alcohoL __ .. _ -1,047 

IlIl>lpilfiJs. lahorat,ol'icR, /Lul! el!lIltllUOnlll inlllJitut.ions t1slllj.!; tax-free 

akoltoL _ ______ _' __ 6. n7 

Di",t ilh.'d !<pirits: • Hpp;islNed rlil'i1.i11(,Ticll • __ _ • • • _- __ 131 

Fruit clh'tillcried. _ _. ___ _. _ -_ 111t3 

rnterllal ron'nlle honded \\ arehou~e, - • __ 26:' I*tilll'r~ dt·ntlturinl; uonclud wlIrehllll!-\l:!S • • _ 2 I:,'t!if)in!! plants_ __ _ _ . _ •• - • _ 212 •. Tn....-paid bOI,tLing hOIlSCR • .. • _ 101 

\\ 1111.,.: Wiueril"'___ __ _ __ _ • • • __ 8~):3 Uourll'n wi nil l>toreroOm.. __ _ • • .. 74 ._ BondQcl field warchollse".• . ., • _ 28 

E'rm,'ntcd UI:1Jt liquor',,: Brawl'rieil•• • • ._•• _. 4G7 

Be\crlll!:C rh'~llt>..ro~: I{(,tail malt l'i~llor r1l;1ulcl"ll_-- __ , • • ., .....__ 122, ~O Hl'tailliqllor calCl1i ,_. , . , • _ 2;Ja, 712 ~\holc"lllc mlllt Iicluor ,II 'lller". , •• • • • _ 8,5:33 

r\ lJol'>Rale Iiqllor l eu,lcr", ,. -- .•-- - - - - _- - --.-. - ...-- ------ 5, WI 

Oth,,:.:'~porfcrs------ t)fi7 --. -- -- - -- ---- ---- ---­

I'sen; uf rliSIi1l"d ~"irit:; ill the HUlllllfIlC:tllJ'(' of 1I11I,he\"'rI\ge prod­ 11('1- _ .. _ _ _ _ _ _ _ __ • _ _ _ _ _ _ _ _ .. _ _ _ Stl9 I~Olnl' manufacturer,,_. __ __ _ .
 ;,IIJC1!flr pIau!.,:; lliiin,:t \"u)JllriziJII~ pro{'c~·" • • •• • 1/1
 

1·1 

·llrru-'ri_ _ _ _ _ _ ...... _...... __ ... _ _ _ _ _ _ ... __ _ ... _........ __. _ ,I2G
 

I, . J~ ,1I'1l~rurlux phnh ('>14111I>h, ,lin COnn't"lIOn wllh TI'~hh'll',1 .1I"I/lIo'rl
 ' .. lVl'r" r.-'i (,'Ilow,; n. ~"r(,r,:" IIl'IlUI'rj,·,~, 3: 11l,·,d,1 buttJ!rtJI hllllsP', b: n:elt(ylng plant'. 7.
 

I'ItOCLOCrH'. DIYIHOX. -Thi!'; division is l'espollsibll' for planning 

nnd dC\'lJloping' Pl'lIl;l,dlll'I' fol' tht' lll'[l,dq ufi1'tl'!"S nnd fielu offices of 

t~I' Alcnhol Tax Unit; uSllists in drufting' I'egnllltiolls, 1'1'<.'I1SlIl"o\· c.!ct:iSIOlls, . hlilllcogrup]ls, and CiJ'Clilurs; reviews fM' l'I',-isioll llll forllls 

Ptl'~"I:lbl'd b~' tlHl Aleohol (I'lIX Unit,; nnd is ehlll'l!£'d wit..lI the lldlllin­

)st"'l~ltOlt of n':!1I1aLillns rellltinb'" to tnlflic ill containers of distillt'd lIPll~t> Itlld witli tLe supenision of t,ho :-\tllt,ist ieal SI'el,ion. In i~(hthlll lu til.. \J1'epul'lltion of }>l"Occdlll'c nwl stuti.qlics cOII<,eJ'u"d 

l J.rl'('tl~ \\ itL 1.111' A!t-o!lol TI1X l-nil tIll' t:nil furtlishcs war ugE'IlCi('s UTtI r '"t fltalil'ltil'nl dntn eOll('(.'I'nin;' i1ldust I·in) ItleoLol nud other tl?:ICl,";;' ;-;pl'~iul l'l'ports ('o\,'ril~g sl~cll itl'Ins weI''' !llso pn.lplll'ed fl.>!" 

l IllforrnlltolOn of such ngl'IICIl'S,

S.tu,tUiti,,~o-He~ullll· n1()ntl~~~ .illlc! lllllluni sl.ltil'ticnl I'el~o~'ls 111111 

uses I'onccrllwg the IU:tI\Ollil'S (lC till' .\lcuhol Tux (11It, wert' 
36 REPORT OF OODANDESIONER OF INTERNAL REVENUE 

prepared. Special statistical research work was performed in connection with the consideration of new legislation. Considerable 

work was devoted to the preparation of statistical reports for war 

agencies. Statistical tables covering the operations relating to 

distilled spirits, fermented malt liquors, and wines, and enforcement 

activities are contained in the appendix. The distribution of statistical information relating to industrial alcohol and high-proof 

spirits, excepting information on tax-paid withdrawals, has been 

discontinued until the termination of the unlimited national emergency 

proclaimed by the President on May 27, 1941. 

The following data summarize operations of the legitimate liquor 

industry under the supervision of the Alcohol Tax Unit: 

Distilled spirits.— Distilled spirits, excepting brandy and rum, 

were not produced for beverage purposes on or after Octobet 8, 

1942. The total production of whisky, rum, gin, and brandy in the 

fiscal year 1943 was 39,916,974 tax gallons, a decrease of 118,064,824 

tax gallons, or 74.7 per cent, from the fiscal year 1942. Compared 

with the fiscal year 1942, whisky production decreased by 100,727,726 

tax gallons, or 83.8 per cent, while brandy production decreased by 

12,649,390 tax gallons, or 43.2 per cent. 

Tax-paid, withdrawals of domestic distilled spirits, including 

alcohol, decreased from a total of 144,207,510 tax gallons in the 

fiscal year 1942, to 136,836,551 tax gallons in the fiscal year 1943, 

or 5.1 per cent. Tax-paid withdrawals of whisky amounted to 

87,913,792 tax gallons, an increase of 3.8 per cent. The withdrawals 

of bottled-in-bond whisky amounted to 16,577,520 tax gallons, or 

18.9 per cent of total tax-paid withdrawals of whisky. 

Withdrawals of distilled spirits for tax-payment are permitted 

in packages and tank cars direct from distillery cistern rooms.. During the fiscal year, tax-paid withdrawals direct from distilleries were 

as follows: In packages, 463,505 tax gallons; in tank cars, 2,289,157 

tax gallons. A total of 131,161,210 tax gallons was withdrawn on 

payment of tax during the fiscal year (see table 70), of which 

128,406,995 tax gallons were withdrawn from internal revenue bonded 

warehouses ,and 1,553 tax gallons from export storage warehou.ses. 

Withdrawals from internal revenue bonded warehouses consisted of 

15,197 tax gallons from tanks, 14,698,220 tax gallons in cases, and 

113,693,578 tax gallons (including 2,099,790 tax gallons for bottling 

in bond after tax-payment) in packages. 

Total stocks of whisky, rum, gin, and brandy in internal revenue 

bonded warehouses at the close of the fiscal year aggregated 439,- 

508,771 tax gallons, of which 424,824,966 tax gallons were whisky. 

Rectified spirits. —The production of rectified distilled spirits and 

wines increased from 67,770,903 proof gallons in the fiscal year 1942 

to 70,124,821 proof gallons in the fiscal year 1943, or an increase of 

3.5 per cent. The quantity of rectified whisky produced increased 

from 55,961,730 proof gallons to 60,794,623 proof gallons, or an increase of 8.6 per cent. The production of cordials and liqueurs 

increased from 3,228,135 proof gallons to 3,965,502 proof gallons 

or 22.8 per cent. The production of gin decreased from 7,597,941 

proof gallons to 2,965,280 proof gallons or 61 per cent. The production of brandy increased from 366,321 proof gallons to 1,361,541 

proof gallons, or 271.7 per cent. 

37 

Fermented malt liquors,—Tax-paid withdrawals of fermented malt 

liquors increased from 60,856,219 barrels in the fiscal year 1942 to 

68,636,434 barrels in the fiscal year 1943, or 12.8 per cent. The 

percentage of beer withdrawn by pipe line for bottling increased 

from 57.9 per cent of the total in 1942 to 59.9 per cent during the 

current fiscal year. 

Wines. —Production of still -wine (total removals from fermenters) 

decreased from 313,706,263 gallons in the fiscal year 1942 to 195,224,-

785 gallons in the fiscal year 1943. Tax-paid withdrawals of still 

wine aggregated 108,426,467 gallons, or an increase of 6.3 per cent 

over the previous year. The withdrawals of domestic sparkling 

wines increased by 25.7 per cent, and tax-paid withdrawals of domestic 

vermouth produced at wineries increased from 1,474,105 gallons to 

2,210,457fgallons, or 50 per cent. 

FIELD INSPECTION Drvismx.—The Field Inspection Division was 

organized to coordinate and supervise the various permissive and 

administrative activities in the 15 supervisory districts. A group of 

specially trained field inspectors, operating directly from the 'V ashington office, make frequent inspections of the field offices for the 

purpose of improving efficiency m the determination and collection 

of the liquor taxes. 

Field inspectors, in their inspection of field offices, review reports, 

documents, functions, and duties of personnel for the purpose of 

reporting to ;the Commissioner compliance with law, regulations, 

and policy. These officers, as a result of their personal relationship 

with supervisory and other field employees, obtain their particular 

views and recommend' helpful suggestions for the improvement of 

the Service. 

The division devises and recommends plans and methods for increased efficiency and economy; supervises the installation of new 

procedures and the conduct of educational programs; determines the 

adequacy and suitability of office space and equipment; makes 

recommendations relative to the judicious expenditure of public 

funds; and assists district supervisors in problems of organization, 

management, and proper utilization of the services of personnel. 

The inspection divisions of the various field offices have been reorganized. As a consequence, their efficiency has been considerably increased notwithstanding the importance and addition of duties resulting from the emergency laws and regulations which were adopted 

to provide sufficient production and storage of alcohol for the successful prosecution of the war. During the past fiscal year a total of 

269,017 inspections were made by field offices. 

The division is responsible for approval or disapproval of applications, notices, bonds, and other qualifying documents filed in 

connection with the establishment and operation of industrial alcohol 

plants, bonded warehouses and denaturing plants, distilleries, fruit 

distilleries, distillery denaturing bonded warehouses, internal revenue 

bonded warehouses, rectifying plants, tax-paid bottling houses, and 

vinegar factories using the vaporizing process. Final review and 

acceptance are made of qualifying documents submitted in connection 

with the establishment and operation of bonded field warehouses, 

bonded storerooms, bonded wineries, and breweries. 

Administrative examination of applications, notices, bonds, consents of - surety, plats, plans, and other documents required gy law 

REPORT OW CO1 ONER OF INTERNAL REVENUE 
REPORT. OF OOMMISSILOINER OF INTERNAL REVENUE . 39 

The.field chemists act as technical advisors to the district supervisors; they inspect breweries, wineries, distilleries, rectifying plants, 

and places seized by enforcement officers. 

The branch laboratories received 62,726 samples, which is a decrease of 16,123 from the preceding year. The field chemists spent 

863 days in court and 307 days in inspections, making a total of 1,170 

days outside work, which is a decrease of 311 days. Of the samples 

examined in the field, 23.4 per cent were narcotics. 

The laboratory in Washington, D. C., received 5,890 samples, which 

is 470 less than the preceding year. There were 62 days spent in 

court and inspections, a decrease of 18 days. 

AUDIT DIVISION.—The Audit Division has general supervision over 

the work relating to the operation of registered distilleries, internal 

revenue bonded warehouses, rectifying plants, industrial alcohol 

plants, industrial alcohol bonded warehouses, denaturing plants, 

breweries, wineries, bonded wine storerooms, dealers in specially 

denatured alcohol, and users of tax-free alcohol. It also conducts 

the tax accounting, assessment, claim, and compromise functions of 

the Unit. 

The division examines formulae and processes of rectification and 

determines the rate of tax applicable to such products; reviews applications for the remission of tax on losses of distilled spirits and wines, 

and recommends the action to be taken thereon; acts on claims for 

drawback (refund) of internal revenue taxes paid on distilled spirits 

used in the production of certain nonbeverage products, and on alcohol 

used in the manufacture of flavoring extracts and medicinal preparations, stills, distilled spirits, and wines exported to foreign countries; 

and issues permits authorizing the withdrawal of distilled spirits and 

alcohol for use of the United States. 

This division also determines and lists assessments against persons 

engaging in illicit liquor traffic. It examines for allowance or rejection all claims for abatement or refund of taxes, and for the redemption of tax stamps and strip stamps, and recommends acceptance or 

rejection of offers in compromise of tax, forfeiture of seized property, 

or criminal liability. 

Assessments. —During the fiscal year, there were certified to the 

Commissioner 924 assessment lists, consisting of 30,798 items, totaling 

$3,513,786, entered by the Alcohol Tax Unit, and 439,473 items, 

aggregating $234,555,777, entered by the collectors, as follows: 

Assessments 

Tax Interest Penalties Total 

Listed by collectors $233,149,370.58 $23,641.77 41,382.764.56 $234, 555, 776.91 

Advance payments 136,671, 742.15 23, 641.77 1,168,656.62 137,864,040. 54 

Balance to be collected 96,477, 628. 43 214,101.94 98,691,736.37 

Listed by Alcohol Tax Unit 3, 332, 920.24 180,865. 79 3, 513,785.98 

Total available for collection 99,810, 548.67 304,973. 68 100, 205, 522. 35 

555544-43--9 

38 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

and regulations filed in connection with new establishments, changes 

in premises and equiptnent, and discontinuances totaled 22,045. 

During the year, 264 new establishments were approved and 300 

were discontinued. 

LABORATORY DIVISION.—The Laboratory Division comprises a 

central laboratory in Washington, D. C. with 13 branch laboratories 

located throughout the country and 1 in 

C., 

 Juan, P. R. 

The Laboratory Division performs all the chemical work for the 

Bureau of Internal Revenue and analyzes samples of narcotics submitted by officers of the Bureau of Narcotics. The Washington 

laboratory also assists State alcoholic beverage control boards, police 

departments, and occasionally the Post Office Department, Bureau of 

Prisons, and the Veterans' Bureau. During the past year the Laboratory Division has been closely associated with the Defense Supplies 

Corporation, War Production Board, and the War Department relative 

to the specifications for alcohol used in war. materials, especially synthetic rubber. The chemists of all laboratories frequently appear in 

court and at Bureau hearings as expert witnesses. 

The Washington laboratory is primarily concerned with basic 

problems, such as the development and modification of methods for 

analysis of the great variety of products submitted and the formulation of denatured alcohol. 

The activities of the Washington laboratory include the examination 

of formulae, samples, and processes in which denatured alcohol is 

used before permits are issued for the purchase of alcohol. Processes 

used in distilleries,, industrial alcohol plants, wineries, breweries, and 

rectifying plants are reviewed in the laboratory. The laboratory 

examines samples of oleomargarine, mixed flour, filled cheese, butter, 

rubber articles, lubricating oils, soap, and cosmetics for the Miscellaneous Tax Unit. During the past year the laboratory has received 

samples submitted with claims for drawback of tax on distilled spirits 

used in the manufacture of nonbeverage products, as provided in the 

Revenue Act of 1942. Methods for detection of rectification of wine 

by mixing different kinds, especially blackberry and grape, have been 

greatly improved and many assessments have been made. The photographic equipment of the laboratory has been used largely to develop, 

print, and enlarge pictures of documents for the Intelligence Unit. 

During the year a shortage of denaturants for completely denatured 

alcohol was threatened because some of the compounds used are critical 

war materials. However, the War Production Board appreciated 

the necessity for protecting industrial alcohol from diversion to 

beverage purposes and made allocations which assure a sufficient 

supply of denaturants. One new denaturant, a by-product from the 

manufacture of synthetic rubber, has been authorized. 

Pursuant to a request from the Defense Supplies Corporation, 

monthly samples are taken from all tanks in which alcohol for the 

manufacture of synthetic rubber, explosives, etc., is stored and are 

• submitted to the nearest field laboratory for analysis. The reports 

Of analyses are sent to the Washington laboratory, where a record 

of every tank is kept. After review, copies of the reports are sent to 

the Defense Supplies Corporation and the War Production Board. 

The information thus obtained is yielding valuable data concerning 

the quality of alcohol produced by different processes and the effects 

of storage, 
40 REPORT OF OOSAMISSIONER OF INTERNAL REVENUE 

Reports received and reviewed for tax liability 

Number 

Kind Number 

of reports 

reports tax 

found to 

be due 

Amount 

@alined dealers 21,258 21,120 $1, 592, 184.12 

Elicit dealers 10,693 4, 206 1,064,671. 73 

31,951 25, 326 2, 656, 855.85 

Claims-Number received and disposed of during year 

Redempton of 

stamps 

Refund Abatement 

17ncollectibis 

Total Amount 

On hand July 1, 1942 60 2, 316 92 547 3,015 $5, 505, 116. 95 

Received during year 1,964 12, 741 3,149 4, 715 22, 559 14, 341, 796.93 

Total 2,014 15,057 3,241 5,262 25,574 19, 846,913. 88 

Allowed 1,637 10, 902 2,024 5,176 19,739 4, 534, 888.96 

Rejected 207 487 322 24 1,040 5, 302, 057.90 

On hand June 30, 1943 170 3,668 895 62 4, 795 10,009, 967.02 

Total 2, 014 15, 057 3, 241 5, 262 25, 574 19, 846,913. 88 

Claims for drawback of tax on products exported allowed during year 

Kind Number 

received 

Amount 

allowed 

Alcohol used in flavoring extracts, toilet and medicinal preparations exported..._ 462 $283,584.67 

Distilled spirits and wines bottled for export 785 313, 252.61 

Stills exported 10 286.00 

Total 1, 257. 597,103.28 

Claims for drawback of tax on distilled spirits used in nonbeverage products received 

MI P 'andfdisposed of during year 

Number Amount 

On hand July 1, 1942 

Received during year 

Total 

399 $438,667.80 

399 438, 657.80 

Allowed 179 209,888. 68 

Rejected 51 60,825. 98 

On hand June 30, 1943 169 167, W3.16 

Total 399 438, 657.80 

Claims for remission of tax on distilled spirits and wines received and disposed 

of during year 

Tax gallons 

Distilled spirits: 

Allowed 

Rejected 

Total 

Wines: 

Allowed 

Rejected 

367, 896.3 

REPORT OF oommassaaNcR OF LNTERNIAL REVENUE 41 

Offers in compromise-Internal revenue laws.-On hand at the beginning of the fiscal year were 265 offers„in the amount of $6,492. During the year 5,573 offers, aggregating $351,613, were received, and 

4,351 offers, totaling $196,759, were allowed; 363 offers, totaling 

$42,389, were rejected; 336 offers were returned to the district supervisors for further investigation; 103 were forwarded to the Department 

of Justice; leaving 685 offers, aggregating $73,205, on hand at the end 

of the fiscal year. 

Offers in compromise-Federal Alcohol Administration Act. -There 

were no offers on hand at the beginning of the year. During the 

year, 97 offers, amounting to $34,751, were received; 72 offers, totaling $12,371, were accepted; and 11 offers, aggregating $5,830, were 

rejected ; leaving 14 offers, in the amount of $16,550, on hand at the 

end of die fiscal year. 

BASIC PERMIT AND TRADE PRACTICE DIVISION. -This division is 

charged with -administering the provisions of the Federal Alcohol 

Administration Act and regulations which have been issued thereunder. 

The broad purpose of the statute is the regulation of the conduct of 

the legitimate liquor industry. 

Permits.-The number of outstanding basic permits of all classes 

has continued to decrease, dropping from 14,796, the number in 

effect on July 1, 1942, to 13,547 on June 30, 1943. 

Three offers in compromise were received from persons found to be 

engaged in wholesaling operations without requisite permits, in violation of section 3(c) of the Act. One case, involving a violation of 

terms and conditions of a permit through the violation of other 

Federal laws relating to liquor, was closed upon acceptance of an 

appropriate offer in compromise. In keeping with its policy of reviewing action previously taken on permit applications, for the purpose of 

determining whether permits had been secured through concealment 

of principals whose records are such as not to entitle them to permits, 

the Bureau has undertaken numerous investigations, and has caused 

the annulment, after hearing, of one permit. The effect of the annulment order has been stayed, pending judicial review, as provided by 

the statute. Action in a number of similar cases is being withheld 

pending the final adjudication of this case. One permit was revoked 

under section 4(e) (2) of the Act. 

The following table reflects permit activity under the Federal 

Alcohol Administration Act during the year and the number of permits of each class in effect on June 30, 1943: 

Basic permits under the Federal Alcohol Administration Act amended, issued, terminated, and in effect for fiscal year ending June 30, 1943 

Wholesabers 

Wine 

prodtwers and 

blenders 

blend- 

... -

- 

Distillers Rectitiers 

Warehousing 

and 

bottling 

4 

Total 

In street, June 30, 1942 

Amended 

Issued 

Terminations 

(a) Canceled 

(6) Automatically terminated 52 Revoked 

In aeet June 30, 194L 

11,481 

913 

1,083 

2, 297 

2,000 

298 1 

10,247 

g4 ?MRI`^".g 

• 101 

2 

13 

17 

15 

2 

97 

Et- 2 3 0 g gFIXfl 

539 

34 

93 

113 

88 

27 

619 

VW:7: 21 

114,798 092 

1

1,

, 591 

2,840 

2,438 

401 2 

18,547 

This figure was reported last year as 14,095, which did no include 101 blender's 

Total 

Kind Number 

1,092 

17 

1, 109 

213 98 

311 

447, 601.4 

8,189.8 

465,691.2 

305,912.8 

61,983.5 
42 REPORT 07 COMMESIONER OF nTrEausat REVENUE 

Labels.—Because of war conditions and general merchandise shortages, the volume of label applications received during the year declined to 76 per cent of the volume received during the preceding year. 

During the year 63 offers in compromise were received from permittees in cases involving violations of section 5(e) of the Act through 

the misbranding of alcoholic beverages. Following hearings held in a 

number of more flagrant cases of misbranding, two permits were 

revoked and one permit was suspended for a period of 90 days. 

Because of the lack of alcohol and neutral spirits available for the 

domestic production of gin, domestic bottlers of gin have been importing increasingly large amounts of that product from Cuba and 

Mexico. 

The following table reflects the activity during the fiscal year 1943 

with respect to applications for label approval or exemption: 

Label activity 

Applications 

Incoming Certificates outgoing 

Approval Exemption 

Approvals 

Exemptions 

Disapprovals Total 

DISTILLED SPIRITS 

Domestic 

Imported 

11,433 

535 

527 10, 144 

454 

617 1,174 

67 

11, 935 

511 

Total 11, 9118 627 10, 508 617 1,931 12,446 

WINES 

Domestic 

Imported 

27, 037 

347 

2, 205 2:3, 339 

285 

1, 629 1, 739 

35 

26, 707 

320 

Total 27, 384 2, 205 23, 624 1, 629 1,774 27,027 

MALT BEVERAGES 

Domestic 

Im 

591 

86 

452 

35 

43 

4 

495 

39 

Total 657 987 47 534 

Grand total 40, 009 2, 732 34, 809 2, 246 2, 952 40,007 

Applications on hand at end of fiscal year 228 

Applications returned without action 3, 805 

Advertising.—In the enforcement of the advertising regulations promulgated under the Federal Alcohol Administration Act, the division 

reviewed 94,928 advertisements appearing in 21,091 periodicals, 

representing an increase over similar activities for the preceding year, 

and took appropriate regulatory action in 1,849 cases involving various types of irregularities. Four cases involving violations of the 

advertising. provisions of the statute were closed upon the acceptance 

of appropriate offers in compromise. Radio continuities numbering 

21,150, and 3,162 pieces of point-of-sale advertising material, were 

also reviewed. 

Trade practice.—Because merchandise shortages and increased consumer demand have cleated a seller's market in the alcoholic beverage field, illegal sales inducements and unfair competitive practices, 

formerly employed by some firms in the promotion of sales, have 

REPORT 07 COMMEMOINER OF INTERNAM REVENUE 43 

tended to disappear and relatively few reports of violations of the 

trade practice provisions of the Federal Alcohol Administration Act 

Were received during the year. There are, however, some 128 caeca 

of alleged violations under investigation whic h involve the furnishing 

of dispensing equipment, exclusive sales agreements, and sales on consignment or with the privilege of return. One case involving violations of this section of the statute was closed through the acceptance 

of an offer in compromise. 

Interlocking directorates.—Applications for the approval of inter= 

locking.directorates and officers under section 8 of the Federal Alcohol 

Administration Act are dealt with directly by the Unit's Washington 

office. During the year, 51 applications were reviewed and acted 

upon, as compared with 72 during the previous year. 

ENFORCEMENT DIVIS1 ON.—The primary function of the Enforcement Division is the protection of the revenue. Its activities include 

the investigation, detection, and prevention of willful and fraudulent 

violations of the internal revenue laws relating to distilled spirits, 

wines, and fermented malt liquors. 

During the fiscal year, 5,654 illicit stills, having an aggregate cubic 

capacity of 753,714 gallons,' were seized, and in connection therewith, 

1,700,406 gallons of mash were seized and destroyed. A total of 

10,061 persons were arrested for Federal liquor law violations. Investigators also seized 46,380 gallons of illicit spirits and 1,086 automobiles and trucks. The total appraised value of the property seized 

was $922,303. In addition, 261,590 gallons of liquors valued at 

$2,190,961 were seized for evasion of the floor stocks tax under the 

Revenue Act of 1942. There were 3,436 floor stocks tax cases perfected and the sum of $2,589,757 in taxes and penalties was recommended for assessment in these cases. 

In the enforcement of the Liquor Enforcement Act of 1936, relating 

to the introduction of tax-paid spirits into dry States, 153 vehicles 

and 5,619 gallons of tax-paid liquor were seized, and 234 persons were 

arrested. During the year, 197 persons were indicted and 193 defendants were convicted in cases under the Act. 

During the fiscal year, 10,148 persons were recommended for prosecution in Federal courts in Alcohol Tax Unit cases, a decrease of 10,071 

as compared with the fiscal year 1942; 8,161 persons were indicted, 

7,734 defendants were convicted, and on June 30, 1943, there were 

6,402 persons awaiting grand jury or trial action for liquor violations, 

a decrease of 3,375 from June 30, 1942. 

There were fewer seizures and arrests during the current fiscal year 

than during the previous year. The decrease can be attributed 

largely to wartime restrictions, including rationing of sugar, gasoline, 

tires, and other strategic materials. 

During the past fiscal year, 156 applications for pardon and 1,709 

applications for parole were examined and reports submitted. 

TECHNICAL STAFF 

The Technical Staff is the appellate agency within the Bureau of 

Internal Revenue for the administrative determination of Federal 

I Represents the cubic capacity of still pots and cookers. Column stills which operate without a still 

pot or cooker are not reflected in this total. The size of Illicit stills is reflected more properly by the math 

facilities. The cubic measurement of the mash fermenters of all the illicit stills seized during the fiscal 

year was 2,949,000 gallons. 
44 REPORT OF COMMISSIONER OF INTERNAM REVENUE 

income,, profits, estate, and gift tax liability. It is an independent 

agency in the Commissioner's office and performs its duties under the 

Commissioner's supervision. In general, its work relates to those 

classes of taxation over which The Tax Court of the United States 

(formerly the Board of Tax Appeals) has jurisdiction. The Staff 

organization is made up of an administrative office in Washington and 

10 field divisions with 36 local offices. The principal functions of these 

field divisions are (1) to determine for the Commissioner the liability 

of taxpayers who have protested the findings of the internal revenue 

agents in charge prior to the filing of any petition with The Tax Court 

of the United States and (2) to consider proposals submitted by tax-, 

payers for the settlement of cases docketed by The Tax Court. In 

the exercise of these functions the heads of the field divisions have 

exclusive authority to act as the representatives of the Commissioner 

in cases coming 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 ap division counsel. 

Field operations.—The work of the Staff field divisions is divided 

into two main classifications: (1) contested income, profits, estate, 

and gift tax cases not before 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 

by The Tax Court. 

At the beginning of the fiscal year 1943, there were on hand 2,600 

cases not docketed before The Tax Court awaiting Staff action and 

620 cases awaiting action by taxpayers on statutory deficiency notices 

directed or sustained by the Staff, or a total of 3,220 nondocketed 

cases. During the year the net receipts of such cases, after eliminating 

transfers and cases returned without action to the agents in charge, 

were 6,730 cases. Of these nondocketed cases, 3,661 were settled by 

agreement; 630 were closed and the deficiency assessed in full after 

issuance of a statutory notice, the taxpayer having filed no petition 

with The Tax Court; 249 overassessment and claims cases were disposed of without agreement; and petitions in 1,390 cases were filed 

with The Tax Court. The total dispositions by the Staff of nondocketed cases during the fiscal year were 5,930, and the number remaining 

on hand June 30, 1943, was 4,020, including 3,432 awaiting Staff action 

and 588 awaiting taxpayers' action on statutory notices. Most of 

the increase in the nondocketed inventory is ascribable to an unusual 

number of cases received during the last four months of the fiscal year. 

The amounts of taxes and penalties involved in these cases are shown 

in table 105 on page 186. 

The number of docketed cases on hand July 1, 1942, was 4,128, and 

the receipts during the year were 3,432 dockets. There were 2,780 

dockets disposed of by stipulated agreement, 163 were dismissed by 

The Tax Court, and 1,138 were submitted to The Tax Court on their 

merits, leaving a balance of 3,479 on hand June 30, 1943. The inventory of docketed cases has dropped to an all-time low since the creation of The Tax Court in 1924. Amounts of taxes and penalties involved in the docketed cases handled by the Staff are set out in table 

105 on page 187. 

During the fiscal year 1943, according to Staff records, the Staff field 

divisions directed the issuance of 1,906 statutory deficiency notices, 

REPORT OF COMMISSIONER OF INTERNME REVENUE 45 

and of the cases in which the Staff directed or sustained the statutory 

notice, 33 per cent were not petitioned to The Tax Court. 

The decentralized procedure governing the disposition of income, 

profits, estate, and gift tax cases has been in full force and effect 

throughout the entire country during the four fiscal' years ended June 

30, 1943. The large majority of the cases disposed of by the Staff 

field divisions during this period may be referred to as pre-war cases 

since for the most part they involve taxes for years prior to 1941. It 

is deemed appropriate at this time to summarize briefly the work of 

the Staff during the 4-year period ending-June 30, 1943, as representing the results accomplished under the decentralized procedure administered on a peace-time basis, with respect to cases and taxable 

years relatively free from the impact of war-time taxation. 

During the period from July 111939, to June 30, 1943, the Staff 

field divisions disposed of 29,329 income, profits, estate, and gift tax 

cases in the nondocketed status. Of this total, 17,703 were closed by 

agreement, 2,971 were closed, and the deficiency assessed after the 

statutory notice was issued without the filing of a petition to The Tax 

Court, and 1,953 overassessment and claims cases were closed without 

agreement, aggregating 22,627 cases. Petitions in 6,702 cases handled 

by the Staff were filed with The Tax Court. The 22,627 cases closed 

in the manner described above involved proposed deficiencies in tax 

of $245,970,000 and final deficiencies of 8100,740,000, or a percentage 

of deficiency in tax sustained of approximately 41 per cent. 

The Staff records show that during the same 4-year period the 10 

field divisions disposed of 17,715 docketed cases. Of this total, 11,641 

dockets were closed by stipulated settlements, 844 dockets were dismissed or defaulted, and 5,230 dockets were tried before The Tax 

Court. The stipulated settlements involved asserted deficiencies in 

tax of $328,750,000 and agreed deficiencies of $105,235,000, or a percentage of deficiency in tax sustained in docketed cases stipulated of 

32 per cent. The total deficiency asserted in the cases tried was 

$126,540,000. The litigating results before The Tax Court have 

consistently sustained nearly one-half of the deficiencies submitted 

on the merits, not including dismissals and defaults. The number of 

dockets pending in the Staff field divisions on July 1, 1939, was 4,982, 

and the number on hand June 30, 1943, was 3,479, or a reduction of 

more than 30 per cent. 

Staff operations as affected by recent legislation. —From the inception 

of the decentralized program one of its main objectives has been the 

accomplishment of prompt and final administrative decisions. The 

appellate work of the Staff field divisions during the 4-year period 

ended June 30, 1943, has been directed to that end, and the volume of 

income, profits estate, and gift tax disputes and pending litigation has 

been declining in the face of increases in tax rates and in the number of 

income-tax payers. However, recent tax legislation contained in the 

Revenue Act of 1942, approved October 21, 1942, has presented 

questions affecting the prompt and final disposition of tax controversies. The numerous retroactive provisions of that Act have 

necessarily delayed the closing of cases during.the past fiscal year. 

More important, however, are those provisions in the 1942 Act which 

will make it practically impossible for some years to come for the 

Staff to dose certain classes of cases expeditiously and completely. 

For example, the "carry-back" provisions of sections 153 and 204 
46 REPORT CO' oombaselima OF INTERNAL REVENUM REPORT OF COMMIESPONER OF mprormaL RE VENCE 47 

of the 1942 Act, relating to net operating losses and unused excess 

profits credits, can control the determination of tax for two previous 

taxable years as well as for two succeeding taxable years. As a result, 

there will be an unavoidable tendency to suspend administrative 

action and to group several years together, The provisions of section 

722 of the Internal Revenue Code, as amended by the 1942 Act, 

relating to claims for general relief from excessive and discriminatory 

excess-profits taxes, present an administrative problem of the first 

magnitude. This is a period of war-time taxation. 

Coordination of field activities.—The Washington headquarters office 

of the Staff examines and analyzes 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 central group, comprised 

of three coordmators, each with one technical advisor as chief assistant 

and other technical employees as general assistants, operates under the 

direction of the Commissioner, through the head of the Staff. All 

action taken by the field divisions in specific cases is post-reviewed by 

the headquarters office, including not only cases settled but also 

decisions in unagreed cases. In this way field operations are scrutinized and changes and corrections suggested for the future guidance of 

field offices. The post-review operations are current. 

The Washington headquarters office is responsible for establishing 

and improving the procedure governing the handling and control of 

cases, for coordinating the work of the Staff with that of the other 

units and offices of the Bureau, and for formulating Staff policies and 

clarifying questions not clearly covered by Bureau regulations add 

rulings or court decisions. 

Reports of field operations are reviewed and consolidated and records 

are maintained for reference purposes in the Washington office. 

Details and transfers of personnel are arranged by the Staff headquarters office. 

As of the close of business December 31, 1942, The Tax Court, under 

the provisions of the Revenue Act of 1942, took jurisdiction of proceedings then pending before the Board of Review relating to claims 

for refund of processing tax paid under the Agricultural Adjustment 

Act. Final authority to settle docketed cases of this class was 

delegated by the Commissioner to a senior technical advisor in the 

Washington office of the Staff, subject to the concurrence of the Chief 

Counsel for the Bureau. Four such cases were closed by stipulated 

agreement during the period January 1, 1943, to June 30, 1943, 

leaving 28 dockets on hand for consideration at the close of the fiscal 

year. 

Compromises, extensions of time, and *sing agreements.—The Staff 

field divisions consider offers in compromise of liability in income and 

profits tax and certain other classes of cases, except where criminal 

prosecution, court proceedings, or delinquency penalties only may be 

involved. The head of each division has final authority to reject any 

such offer or to recommend its acceptance by the Commissioner. A 

central compromise group located in Washington post-reviews all 

rejections, and assists in the coordination of field procedure and the 

determination of operating policy in compromise matters. The 

Washington office of the Staff also considers applications for extensions 

of time within which to pay income taxes, and reviews for the Commissioner final closing agreements executed under the provisions of 

section 3760 nf the Internal Revenue Code. 

There were 568 compromise cases on hand July 1, 1942; during the 

year, 947 cases were received, and 1,062 cases were disposed of, leaving 

453 cases on hand June 30, 1943. There were 3 extension of time 

cases on hand at the beginning of the year; 98 were received and 95 

disposed of, leaving 6 cases on hand June 30, 1943. With respect to 

closing agreement cases, the number on hand for review July 1, 1942, 

was 26; 280 were received and 301 disposed of, leaving a balance on 

hand June 30, 1943, of 5 such cases. A summary of work done on 

compromise, extension of time, and final closing agreement cases is 

shown in table 106, on page 187. 

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 $20,000; consideration of various administiative and internal revenue tax matters referred to that office by the 

Secretary of the Treasury, the Commissioner of Internal Revenue, 

and other officials of the Treasury Department and the Bureau of 

Internal Revenue in Washington and in the field. They include also 

the preparation, at the request of the Department of Justice or of 

the United States attorneys, of data for use in the prosecution or 

defense of tax cases (civil and criminal) in suit, and compliance with 

requests for assistance in such cases; and the preparation, revision, 

and review 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 to members of his immediate staff, who refer to the committee 

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. 

The reward claims work and personnel were transferred from the 

Penal Division to the Chief Counsel's Committee on July 1, 1942. 

At the beginning of the fiscal year 1943 the committee had on hand 

(exclusive of reward claims) 16 cases; during the year it received 3,379 

and closed 3,354, leaving 41 cases 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, 1942, 547; presented or reopened during year, 219; 
48 REPORT OF OONEWEMONEa OP niTFAWNAL REVENUE 

disposed of during year, 233; pending June 30, 1943, 533. Of the 

claims disposed of, 72 were allowed in a total sum of $78,012 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. 

Atconot TAX Division.—This division handles the legal work 

arising in connection with the administration and enforcement of the 

internal revenue liquor laws and the Federal Alcohol Administration 

Act. 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; and the remission or mitigation of forfeitures. This division prepares citations to 

revoke industrial and denatured alcohol permits, conducts permit 

hearings, reviews 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 connection with civil and criminal cases arising 

under the internal revenue liquor laws and the Federal Alcohol 

Administration Act; gives legal advice to the Deputy Commissioner 

of the Alcohol Tax Unit, district supervisors, and other officials on 

questions involving interpretation or construction of these 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 fiscal year included preparation of 5,911 memoranda, 262 

briefs, 5,335 opinions, 98 libels, and 21 indictments. Review work 

included 2,923 case reports, 84 claims of over $5,000 each, and 5,025 

compromise cases. In addition, 211 petitions for remission or mitigation of forfeiture were examined and finally passed upon 

APPEALS Divisiott—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. Counseled 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 filed petitions for review by the United States 

circuit courts of appeals. In such proceedings where the Commissioner 

of Internal Revenue is petitioner, this duty P3 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. 

Clint Divisrox.—The work of the Civil Division includes the preparation of statements of fact for the Department of Justice m all 

actions brought by taxpayers to recover taxes and for injunctions in 

the Federal courts, which statements set forth the position of the 

Bureau on the issues involved and contain references to applicable 

sections of the Revenue Acts, regulations, and decisions of the courts. 

REPORT OF OUMIESSEIONME OF INTEL:01AL REVENUE 49 

The division also assembles the evidence, obtains witnesses, and assists 

at the trial of cases when requested by the Department of Justice; 

prepares recommendations for or against the institution of suits in 

connection with claims of the Government against taxpayers, transferees, bonding companies, and others; and, when suits are recommended, prepares statements for the Department of Justice similar 

to those in actions brought by taxpayers. Stipulations of facts for 

the use of the Department of Justice and for submission to the courts in 

actions in the district courts and in the Court of Claims are examined 

and approved, modified, disapproved, or new stipulations prepared; 

and the division makes recommendations for or against an appeal from 

adverse judgments of district courts and for or against applications to 

the Supreme Court for writs of certiorari in cases of adverse decisions 

rendered by the circuit courts of appeals and the Court of Claims. 

The division makes recommendations for or against acceptance of 

offers submitted for settlement or compromise of cases pending in 

court. 

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, 3674, 3675, 3676, and 3677 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 customs processing taxes 

as well as over unjust enrichment tax matters not within the jurisdiction of any decentralized office. It represented the Commissioner of 

Internal Revenue in all cases before the United States Processing Tax 

Board of Review involving refunds of amounts collected under the 

Agricultural Adjustment Act, as amended, until December 31, 1942, 

when the board was abolished and its jurisdiction and functions were 

transferred to The Tax Court of the United States, in accordance with 

the provisions of section 510 of the Revenue Act of 1942. Since the 

board's abolition, the Processing Tax Section represents the Commissioner 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 unlit 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. 

In addition to the 279 civil cases involving $28,6391 636 which were 

pending,in the Processing Tax Section at the beginning of the fiscal 
50 REPORT OF COMMISSIONER OF INTEIRNAL REVENUE 

' year 1943, 48 cases involving $303,819 were received during the year. 

As 127 cases involving $20,626,291 were closed, there were 200 cases 

involving $8,317,164 pending at the end of the fiscal year. 

At the close of the fiscal year 1942, petitions involving the amount 

of $9,014,267 were pending before the United States Processing Tax 

Board of Review. As petitions involving $4,316,766 were filed, and 

cases involving $3,782,081 were closed during the fiscal year 1943, 

claims in the amount of $9,548,952 were pending before The Tax 

Court of the United States on June 30, 1943. The amount of 

$369,814, which was refunded to taxpayers, constituted 9.78 per cent 

of the amount in dispute. 

At the beginning of the fiscal year 1943, cases involving the amount 

of $5,367,463 were pending in the Processing Tax Section for review 

of the action proposed by the Bureau. Since claims in the amount 

of $70,763,206 were received and claims involving $55,019,847 were 

reviewed during the fiscal year 1943, those under consideration at the 

end of the fiscal year involved $21,110,822. 

The Reorganization Section is charged with the duty of protecting 

the interests and claims of the United States in proceedings instituted 

under sections 77, 77B, Chapters X and XV of the National Bankruptcy Act; as amended, and arrangement proceedings under Chapters XI, XII, and XIII of the Act. The section had 1,902 cases 

pending at the beginning of the fiscal year 1943, 438 cases were received, and,1,117 were closed, leaving 1,223 cases pending at the end 

of the year. In the corporate reorganization and arrangement cases 

closed during the year, claims in the amount of $5,252,673 were filed 

and were settled for $1,436,338. 

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 section had 

4,835 cases pending on July. 1, 1942, 3,512 cases were received, and 

4,367 were disposed of, leaving 3,980 cases pending at the close of the 

fiscal year. The cases closed during the year involved claims of 

$5,592,099, of which amount $1,779,715 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. During the fiscal year the section, disposed of 2,558 

cases and collected the amount of $3,772,072. 

INTERPRETATIVE DIVISION.—The functions of this division consist of the preparation of letters and memoranda for the signature 

of the head of the division, the Chief Counsel, the Commissioner, 

or the Secretary, interpreting internal revenue statutes; 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 

regarding internal revenue laws prepared in the administrative units 

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; editing the material submitted for 

publication in the Internal Revenue Bulletin; and the preparation of 

REPORT OF COMMTSKONER OF INTERNAL REVENUE 51 

opinions and rulings in special cases assigned by the Chief Counsel 

Members of this division also participate in conferences with taxpayers 

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. 

LEGISLATION AND REGULATIONS DIVISION.—The regulations issued 

under the internal revenue laws, including 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. In addition, the division assisted in the preparation of regulations relating 

to the stabilization and limitation of salaries, authority over which 

was lodged in the Commissioner of Internal Revenue by the Economic 

Stabilization Director under the general regulations relating to wages 

and salaries promulgated on October 27, 1942, by the Director with 

the approval of the President. 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 forms and assists in the drafting of tax conventions. 

PENAL DIVISION.—The Penal Division deals with practically all 

classes of internal revenue tax cases when criminal liability is alleged, 

including among others income and profits tax cases, miscellaneous 

tax cases, and employment tax cases; considers offers in compromise 

of liability where criminal proceedings have been instituted or recommendations for prosecution have been made to the Bureau or by the 

Bureau to the Department of Justice, and prepares opinions construing the criminal and percentage penalty statutes. 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, assistance is rendered by 

this division in the prosecution of criminal cases. 

At the beginning of the fiscal year, 1,484 cases were pending in the 

Penal Division. New cases in the number of 535 were received, 859 

cases were closed, 545 claims for reward were transferred to the Chief 

Counsel's Committee on July 1, 1942, making the total number 

disposed of 1,404, and leaving 615 cases pending on June 30, 1943, a 

net decrease of 869. 

REVIEW DIVISION.—This division reviews overassessments of 

income, excess profits, war profits, estate, gift, and miscellaneous 

taxes proposed for allowance (also deficiencies when coupled with 

overassessments) where the amount of the overassessments in any 

case exceeds $20,000, and proposed refunds or credits of any tax in 

excess of $20,000. It prepares the reports to the Joint Committee on 

Internal Revenue Taxation required by section 3777 of the Internal 

Revenue Code, where the overpayments of income, excess profits, war 

profits, estate, or gift taxes exceed $75,000, and prepares public 
52 REFORM OF 0035MISSIONER OF INTERNAL REVENUE 

decisions where the overassessments exceed $20,000. It also examines 

and reviews special cases referred to it by the Chief Counsel for the 

Bureau. 

ENGINEERS AND AUDITORS SECTION.—The Engineers and Auditors 

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 field of 

valuation. During the year the section rendered such assistance in 

173 cases. 

In addition to the above work handled by the respective divisions 

of the office, legal advice and assistance was rendered to the Deputy 

Commissioner of the Salary Stabilization Unit, regional office heads, 

and other officials on questions involving the interpretation and construction of the Act of October 2, 1942 (Public Law No. 729, Seventyseventh Congress, second session), as amended, and the Wages and 

Salaries Regulations of the Economic Stabilization Director, promulgated with the approval of the President October 27, 1942, which 

regulations conferred authority upon the Commissioner of Internal 

Revenue to administer the provisions thereof relating to the stabilization of certain salaries. The legal work performed in connection 

with the administration and enforcement of the Act and regulations 

included the preparation of memoranda and opinions relating to the 

Act, the review of letters involving legal questions, and the preparation 

of letters for the signature of the Deputy .Commissioner and the 

Commissioner. Of the 4,669 cases received since adoption of the Act, 

4,225 were disposed of, leaving 444 cases pending at the close of the 

year. 

REPORT OF OOMNITSISIONER OF INTERNAL REVENUE 53 

SALARY STABILIZATION UNIT 

General functions The Salary Stabilization Unit, under the supervision of a deputy-commissioner; was created by Treasury Decision 

5176, dated October 29, 1942, to administer the provisions of the regulations prescribed by the Economic Stabilization Director under the 

Act of October 2, 1942 (Public Law 729, Seventy-seventh Congress, 

second session), and Executive Order 9250, designating the Commissioner as his agent to stabilize all salaries in excess of $5,000 per 

annum

' 

 and of executive, administrative, and professional salaries 

where the rates were in excess of $30 a week and $200 a month, 

respectively, and the positions were not represented by a certified 

labor organization. The administration includes rulings with respect 

to changes in rates of salary and bonus payments from those prevailing 

on September 15, 1942. The Act and the regulations provide that 

salary rates may not be increased above the September 15, 1942, level 

unless necessary to correct maladjustments or inequalities, or to aid in 

the prosecution of the war. Exceptions were made in the cases of 

individual merit increases under established salary rate schedule 

plans.. Executive Order 9328, and the supplement of May 12, 1943, 

further limited the authority of the Commissioner to approval of 

' salary adjustments involving gross inequities, or to aid in the effective 

prosecution of the war, and then only to the minimum of the going rates 

for similar work in the same area. 

Procedure.—The United States is divided into 13 regional districts, 

each in charge of a regional head with authority to make rulings 

(by direction of the Commissioner) subjectolmodification upon 

review by the Office of the Commissioner. 

The compensation for positions is generally of two kinds or a 

combination of the two—basic salaries and 'bonus or commission 

payments. Since the Act and the regulations provided that approval 

was not required for adjustments where the employer maintained a 

salary policy as exemplified by a salary rate schedule or a provable 

plan, the rulings fell into the following classifications: salary adjustments bonus payments, and salary rate schedules. The following 

table ;hows the status of cases on June 30, 1943. 

Received RnLinn iss- mOn hand 

June 30, 

1943 

salary adjustments 

Bonne payments 

Salary rate schedules 

72,526 

17,995 

5,384 

56,045 

16,579 

4,459 

10,481 

1,416 

926 

Personnel.—As a nucleus for the Unit, experienced personnel was 

transferred from other Units of the Bureau, augmented by the employment of specially trained personnel from other branches of the 

Government service and from private industry. Legal advisors are 

detailed from the Office of the Chief Counsel. 

Important phases of the salary stabilization work.—The most 

important phases of the salary stabilization policy under the jurisdiction of the Commissioner are those having to do with determining 

the amount of salary increase necessary to compensate a salaried 

position, the duties and responsibilities of which changed and increased due to the shifting of the Nation's output from a non-war to 

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 L charges of a serious nature 

against employees in the Internal Revenue Service; and applications 

of attorneys and agents to practice before the Treasury Department. 

During the fiscal year, 984 investigations were made of alleged evasion 

of income and miscellaneous taxes, resulting in the recommendation 

for prosecution in 255 cases involving 446 individuals. There were 

95 individuals tried, of whom 92 were convicted and 3 acquitted. 

These investigations resulted in recommendation for assessment of 

additional taxes and penalties totaling $56,444,955. 

There were 2,404 investigations of applications of attorneys and 

agents to practice before the Treasury Department, and 75 investigations of charges against enrolled agents and attorneys. These investigations resulted in the disbarment of 9, the reprimand of 1, and 

the rejection of applications of 5. 

During the fiscal year, 95 cases of charges against employees of the 

Bureau of Internal Revenue were investigated, resulting in the 

separation from the Service of 70 employees and the prosecution of 23, 

of whom 17 have been tried and 15 convicted. There were 5,688 cases 

of a miscellaneous nature investigated. 
REPORT OF 00rAtIONIER OF INTERN-1AL REVENUE 55 

greatly in demand, creating keen competition among companies. Of 

the approximately 100,000 requests for salary adjustments, approval 

of bonus payments and establishment of salary rate schedules to 

provide compensation for positions, it is estimated that 75 per cent 

arose as the result of the conditions just enumerated. 

CONCLUSION 

In submitting this report of the results accomplished in the fiscal 

year ended June 30, 1943, I am pleased to state that the wholehearted 

cooperation of every branch of the Internal Revenue Service made 

possible the administration of the tax laws and the collection of unprecedented revenue. 

GUT T. HELVERING, 

Commissioner of Internal Revenv,e. 

555544-43---15 

54 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

a total war basis, With the advent of the Fair Labor Standards Act, 

following the depression years, industry generally operated on a work 

week of 40 hours or less. The Fair Labor Standards Act provided 

that the wage workers and those salaried workers who were not 

employed in an executive or administrative capacity should be paid 

at time and one-half their regular rate for each-hour worked in excess 

of 40 during the week Executive and administrative salaried emu 

ployees generally, enjoyed substantially the same hours, although those 

in the higher paid management groups were naturally required to work 

somewhat longer hours. Wages in the then free labor market were 

generally measured by an amount sufficient for a bare living for the 

lowest paid groups, with correspondingly higher rates for the mote 

skilled laborers and supervisory and Management groups. The 

limited number of skilled employees available for those industries 

engaged in the production of war materials created the necessity for 

longer hours, with the result that not only were the more highly paid 

wage workers, on account of hours in excess of 40, taking home more 

money than the supervisors, but the supervisors were being required to 

work for an amount of money originally contemplated for 40 hours 

per week. Many firms and industries prior to October 3, 1942, began 

operating on a work week of more than 40 hours and had in effect 

overtime payment plans for their salaried workers varying from a few 

dollars per week to time and one-half to employees receiving as much 

as $1,000 per month. The regulations provided that approval for 

payment for overtime work was required where an employer did not 

have a definite plan in effect on October 3, 1942. 

The War Manpower Commission, in February, 1943, ordered all 

industries in certain critical labor shortage areas to extend their work 

week to 48 hours. This naturally resulted in longer hours and additional duties and responsibilities for the salaried personnel, and employers requested appropriate salary adjustment. Accordingly, 

almost all of the salary adjustments requested arose from the additional responsibilities and longer hours required of the incumbents of 

salaried positions. 

Under the rule laid down by the National War Labor Board in the 

Little Steel case, wage workers were permitted increases to compensate for the advanced cost of living to the extent of 15 per cent above 

the January 1, 1941, wage. In order to maintain the proper relationship between various groups this was extended to other groups receiving less than $7,500 per year, so that approximately the same 

number of additional dollars could be paid to each position. Generally 

this was applied by allowing 15 per cent to the salaried workers whose 

salaries were not more than $200 per month, 10 per cent to those 

between approximately $200 and $333 per month, and 5 per cent to 

those receiving between $333 and $600 per month. 

A large percentage of the wage workers had received cost of living 

increases prior to October 3, 1942, because of the contracts between 

the labor unions and the employers, while compensating adjustments 

had not been made to the noncontract employees. 'This fact, together with the pressing demands for the production of critical war 

materials, brought requests for adjustments to the salaried groups out 

of proportion to their number relation to the wage groups. This was 

further accentuated by the fact that there are only a limited number 

of skilled foremen, engineers, supervisors, etc., whose services were 
APPENDIX 

STATISTICAL TABLES 
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OggggngtgOeiggiitataingigi

USSMOV3M2g3882:22gg&Xg;$22XSZ 

4.11.W's ‘417:4^:Wii 

aga 

Miggrgraltigeg'5511fOgr 

al0.1$542.1004444g44:4001455 

88882222228=822M222822222222 

a ..gr g a .-fled e ' 

4 

V 

:4 

48 

XV 

gE4Mgl4s

228:20288 

4 =4 . 4 el 

2 

q 4. e g 

2 

4 

4 

alg

nilggfAMIgggnanggMail 

88824222242282282228222242482 

4ggegrgqagkegellgifOgar 

aga a g g 4 aaa e 

AA' 

ilt>' 

41 1Z 

ttos, 

$.z.,6 

11 I

ht01:1 805 10 1c, 

nzillialo! 

gl 

A090 1 E-As iNsfild 

Winiglagit 

1,849 

h. nig 

q 

i 

ilLII 

g 

I 

1i- E. 

II 4401

Vg0444M00454g44a144gilag4g4T444t 

sgssgg2grusswarggzs,p.,..... 

4540VOMMigg/g404544A 

.f.agiege.n.gegigw.1/4.1g.p4aag-4 

bk

ti4118 

-al 

2 2 gigs 

0 

2222282828222E2g24228282282822 8 8228 

6. 

gsaggeggegagggaeageggggageaeaaegag 

nagtglgaMFIr4gclUggiggiragnagg 

ggaalagOgagnigggggOggnaggggg 

i ht,i n a 

m4.61 

i2ti m j! 

g ggpo 

828288M-=224322822221888228 52202 

;..; 

migvagagungivolgataugoati 

gmoilloggummogmagEgggvu 

ee aaaa gaaa aa aega as 44 n 

ii 2t.s 

5

Utold 

woe 

127JA 

StaNr 

28282222

g

228842848888282 2

agMggall

22228288

g 

288 

WkWigiggOt MEW 

144IfitigtgariO4111.54Miglg41 ,4414 

gaaggeggegaagagaaaaeggggagaaa aag g 

m0 11 10 6

Total carriers 

taxes 

g8RSXg2XgF.MTS2.1RZOAL:raggaRR22522 . ::8R 

gg'IgggElggggragolgi-Aglfliggggaln 

PggaW ggnatininggigned"1" 

g g aa a a 

ea gaag ga a a 

Ptiema es' rep d ro. 

sentative tax, 6 

Per cent of the 

taxable 

compensation 

105 

222 

=1 

22 

44g=g4 

22222$ 

17; 5c1M 

nnan 

5 

4 

g4 

28 

Railroad employ- mentcompensation,6perrent 

of thetaxable 

compensation 

nsanngvnesIgn2ssmmasms. ssinnasmass 

gglagl.U40AgriOggagCgOMMO$0 

 Pggli - gggil445agggrAW;i1" 

4. a ar; a g e.: gaag ga e a 

Collectiondistricts 

i4 lliii _0 

- 

11 34. 

1

_ 

1 

4 IAd .. 

A 

.i 

2 

g 

g 

 il 

xxx 04 

ig 

x 0 0 all__ 

..so 

la 
SEPOMM OF OUMMSMIONWAR OF ENTFNARAL REVENUE REFORM OF 004:0EMEMONEE 

96 

41. 

F

s 

ia 

e y . is ,. 

g 

iZga4RWriS=Z073M4A WCO ftFCF , 

gi WnVAIgga0100Ag algNOtW

tMCM

OgUii,, 

460400.404e40444 441g401444'46 

4 .4,4 aa NN a 4eiNeta cdceadaaa a 4 

1-§ 

m 

, ph 

FAIWalgggitagg01

224R1224422838824824 2442244422222V 

21 ggitattIgnIg 

gaaggagggli,w5gggag aggqaaaeaage - - 

g 

;l 

4 IN. ggg' 

Mt 

2448 

g 

2 

g 

4" 

R2 

Pg 

564 

822 

gli

140 in gOggig 

2244 244484244 

4 *6g "1:7'0^ *

g 

2 

6 

a 4 

40

!!2

0 RI 

: D4-1 

a 

S

P 

i g4444

ga

222441424 

ggtOgg 

04 

44,, e 

ggatggg C

444284AR 8842482282244 

4

gggtglggggg 

504 46045'4 45' 1:7"4 

a 4' aae e a 

n1 

ill 

V 

gg 

RA 

gg14 

gggg 

2024 

ggPaggggt ggg gOggl

=MR44442245 442248484 

gq 

gd Tegeefaa-T a5ga 5 - -7 5 

gg 

04 

E.se 

Nig 

4114 

0 

ggg

1=884444224244424422 4g4244R2242848 

ggggggggggggtgggg gliggtggggggag 

P44416 fg45444441Kg* 0454154Pgq' 

FN.:.:d 4 a 

. avia e a a 

o. 

g.t. ei 

w 011/ 2. g e 

tgg 

50 

424 

gigge. 

g540 

SA428 

 a 

6 4 

g 4 

R g 2 484 

t ggg 

4 

1 40 

eaa 

' 

g 

2 2 

g 

2 

gggg 

4224 

t 

2 

g 

4 

gg 

42 

Collection districts 

Perton, 

1 cent 

5 a F:a 

row 

8444488 

ogitrigg 

2444RS2 

g5g4gg gggA 

6/g4 

2V24 

ggg 

SAS 

ij,. 

.1 

MADli 

ol 

t 

4 

l ao 

Aa. 

s 

1 

i 

1 

A 

g 

0 

i 

g es4 1 Ilse 

g 

AllnllsiniAg 

1101 

01 lit: 

ilf 

4 zZ, 

g

ggggggggtgagaggngggggggga

224442441224224484428R2224844

gggintingagrgggliaee  ggaggiOrl 

a e 4 eaae e aeae 

gitgliggaig4i*

gragatWiggggaaggg 

244244242442R4442424242282242

gglgg

4V44gea

tgg

s405

44 

g/ 

22 

' 

gg 

44 

fig 

AggIggg 

2222444 

gt g a 4 4 

g 

2 

a 

g 

8 

' 44

04g 

1 422 

1 a 

'" 

gt 

44 

2 

0 

2210

i

224242244442A

ggtgg ggggggglg 

t 444014g/0M 

ti 

of 4 

gig=4"4416

gggigglIgggg

4224R422824

a 

;

gggg 

2222 

f6.5:02 

: 

44 

gg 

42 

gggglIgggglgtgg

4212242248284288NR444 

ggggggg e

gewerge aaage e:&.:g 

crgillggigeggIgg

gmgcsigggg-gaggruggsgsoggg 

4R222442222844424222442424442

.04/V441144

xi 

:I 4 

al 

60 

gg 

R8 

g 

7: 3 

g 

2 

d 

g 

g 

* 

a 

e-t. 

gig 

222 

e 

R 2 

.. 

4 

2 

gg 

24 

gg 

22 

g 

8 

igg 

. 2 

4 

gg 

gg 

22 84 02444444g 

gggg 

42P

g 

42 

g. Pggg 4 g gi 

•gpi:gg pa ag g gag 

ggg 

2248

m E-14 

tg: 

tniggs 

4ztissllioel ibtor.,406 5 

mt 

a 

ZZime-amo 

illiniiiiitlf41141 

lm 

gp 

wimet2 

g

1191 

, 

0 

 g 

M 

0 

PMEW

: 

II

t 

S 
98 REPORT OF oolialmsmoiNER OF INTERNEE REVENUE REPORT OP 0002MESSRETER O

• 

ti 

ti 

8 

4 

ria 

3 

I 

1 

3 

0 

S

C 

• 

(hand total all internal revenue 

taxes 

83g8R82.723Nazsasg9ggma......,.. 

.... .....- 

glgUiliggigaggliVgiggaggilaggAga

Witgggggagg0g0g1gggggag§gOgglIggg 

lg 

514:,:::41.14iggiggiffigrligglIg0015-06g5 

M [10m /n n snot ffrer pentr I 

upg 

&I 

1pg '4

8g 

° 

g 

, 

5 MO 'g-re 

8822 

5 

8 

g0 

882989 

15ig 11.1514 

2:2,88P 

a 

• 

Transporta- tionof property,3 percent 

of amount paid, 

except coal, 

which ls4 cents 

perton I 

2234gsgasmovi.E4282s220.4ssmussgass

.imt 

MgalgOIWOggtailgggglOW-150.Mg 

rftellOgsw6gagghltagaggla gEls.4V 

a .:-T 4-taa a a 4 44 

Transportationof persons,5 per 

cent to Nov.1, 1942;10 per 

cent thereafter 

n882■2882888888252 ■2 8888S 8P 88828888888 M 

lOgg000.1 040g5ggggagglOgggg 

IggigggqggdOggiggligqqtgl".4ggglg 

44 4 4 4 aa 4.-t,:a a-t a 4.-te 

Coin-operated devices, 310 

peryear,ex- cegaming devices,which 

are $50 

213A?6SO15.785:ZaRng48gingSgagnii*SPS ZOS 

agrItriW5.0

lggaggaUggggg7gliggtagtiggggnagg 

.56aaggirgigaW6 Pgsl"dg 

 248222828tM. 9.888gZERESSSE 808248ASS 88488 

SggiNg11-81gaitilgiagggWIMIg g eltaigg 

4°6:-.88ti8"""st'FN.c‘18tt-r.8e8.87188dP.aszlgea" 

Bo

wlingalleye, 

pool tables, 

etc.,SIO for 

each tableor 

alley 

O 1 

7288288828282P.8888814422S 22281.;28888454 

 $gtgi./40:441145ggggliggggagaMrign a d^ ,, i saaa aaagggeaara 

-rae gaa 

 0 flollos 1P no 1s 11 110

11 

1 an 

ILVO HAW 

41 ill 

L 

$

3 

1 

A 

11 

I 

 A 

Ill 

WalAfIgggli 

04 

I 0 

SITS88888:288gAZ08888288:7.S.7.1 88 

glIMAggggsig.

gligggiggIggggigUggiggiigg 

ggggOgggWIggg5gggOgalOgg 

00.41glagggi74 

rt 13fe 992

 

X* I 92

PP 

82E8 

... 

0 

S 

g 

2 

gg71 

258 

.i7 

82 

gr 4

22028 :.- 8 

gg 

i 99 4 198 90

as82a88e9s698x=343gg8***pggglggggilagggggg4ggggggggg 

Olglg.M.W 4 ggii..- 6Igitag 4 4 

613, 136. 69 179, 824.30 

280, 875. 90 1, 096, 430. 32 38, 018. 2) 220, 539. 03 260, 551. 60 197, 098. 13 2, 472, 617. 05 335, 847. 48 493, 843. 64 7, 941, 143. 57 783, 725. 83 

1,

272,964.(43 

66, 987. 84 97, 333. 71 93, 559. 12 601, 0M 53 

2,

578,042.41 1, 652, 709. k 131, 824. 74 154, 736. 77 3, 830, 766. 86 485, 579. 88 

151, 465. 48 633, 379. 43 

25,934.21 

82

556

148

08 

8880g8S38848042288S88888SES2

ngti n Ogggigggggaglgg

ir#PiggigggrAt gaggiV a a s .za - -r 

LB ICI

172

00

r 9 899' 28'

'1)1 809 18' 1 ILI ' ILO LL '

6[8 £30' 10'

g Le Mt % it ' 1 69 0' 19 84

6E 03 2E6 '

:60 12 TM 1

I IC V 680 ' II

119 10 108 '

S WIS

199 3' 019 8

891 39 998 '

11 099 1 99'LT O ) ' 89 ' LE01 98 ' 1E9 % 88'

SOL 9 Z9Z ' 0

88 9:01 1 11

5 982' 629' 10'

89 D Z/0 ' O

991 18 ' 8 ' 38

09 9 11 ' 18 9

21 II 9E10

I I / OW 1 I 9

1 92 WE ' 01 '

39 96 ILL '

9C 8 ' 890 ' 80

8E18888282888882842748ERSZ4 

OgggraggMang$00gga

MSE

g 

gOOKOPiggagg tglg aaleig

103, 95, 839. 50 MO. 12 158, 166. 48 

43, 052. 89 21, 964. 23 160, 717.73 

159, 134 53 1 1R 207.57 

260,899.13 

23, 972. 98 

M3, 018. 49 228, 288. 96 

170, 467. 96 M4, 427. M 

29, 509.55 41, 225. 49 253. 84, 825. 11

5 

 229, 793.78 130, 572. 96 86, 721. 72 

13, 759. 51 96, 557. 61 648, 306. 14 163, 273. 78 

847, 169. 61 99, 829. 27 

10

487

104

00 

282822;28880048288822=82028 

agairigggghtaggggXgOgAggg 

-74: 482. fgE1W4 1484P 4.4 81F.:1 .7igg8P.Pr4t

1 ' 839 W9' 20 

2 1 ' '88 CZ 

1 ODE 1 Ca '

W 00' 391

'88 Z 18 133

2 8 382 ' 99 '

EWE L

1 8' 119 983 91 MC '

'L9 '890 39 

9Z ' 98 1 89

Il 99190 '

91 88110'EI .C 11 ' 31

11 91 E11 L

9I 33119'

8t )!' 2 9' 8 1 9 19 ' 3 89 '98 9 ' 1 9£11

89 836 ' ' 00

1 .01 98 112

81 220' 36 '

15 8 ' 19 99 '

1 0 ZZ ' 1 19 '

t • la t 18 '

85 ' 39 1 8993 1 90 /01

II 119 ' 8' 9

543888888808F887.80888888842 

Iggg gna5.5100.g5,10107:1P 444 4444 dg a 4e ae-r sea4 

2 11 LIB ' 10

19 

in IR W

C In C

9 1 91t ' 98'

10/ OD '

68 9 98'

1 98 St '

11 01 81 '

8 4 3 15 99

3 19 £38

091 19'

I 19e *

 ' 911 93

I

9 

811 St '

1 9219

9 6 ' 09 IC '

183 9 38'

M C ' 88

9 899' 19'

1 191 ' 99 '

/9 11 88

 t MO92 '

is a 

1 ' 81090

1% 80 96

989 1' 9

1 0 zn ' TO C=17

Twenty

17s-eighth t7;wNew 

1ro

Yor

xr

k k North Carolina 

North Dakota. First Ohio Tenth Ohio Eleventh Ohio Eighteenth Ohio Oklahoma 

regon 

F

O

irst Pennsylvania Twelfth Pennsylvania. Twenty-third Pennsylvania Rhode Island 

South Carolina_ South Dakota Tennessee First Texas. 

Second Texas 

Utah Vermont Virghtla Wash ington, including Alaska_ West irginia Wisconsin 

Wyoming 

Total 
TAll 2.-Comparalit.e internal r(f'c/WIl -


LOCAtion o! oollcc­ roll etlon dls~rlct.Jl tor's oflloo 

A.lnbl\llis ••_••••••••••••_ Arillll1 .••••••.• _ •• _ •••• lor 111'" ., ..._ •••••••• First C Horn ._••_ •••• 8['<111 C.Jtrurnl ••••• _ •••• Color llo•••• _ •••••• _._. cmrIt'<;t!eln. ._•••••_ 

Tlt 

F 

o ._....••.._..... nawaU••_ •••••••••_ .. ,, ldaho••. _ .••••.•••.•••• F fillno .__.••_ •••. EIWtl1 lIUoo1 ._._•••, Illdlarul••••••••••••••••••• l~, II••••••••••_ ••••••_ 

KeDtuci;':::::::::.::::: Loul.1n fl •.•••••••••••_ 

Mslnr , •••••••• Mftryl:l1Id •• 

MA"'nch, II.. ••••••••• MlrllI21U1._••••_ •• _ •• _ 

Mlnnl"ml _ . f 111'1 ••••_•••••••••••
 FI t M r1_•••••..••••
 

T 

AIa..tR.. ... __ • ••.. .•.. _ 

c..uroruln __ _ _.__ .. DIstrict or Oolullll Il.l. • _ •••_._ .••• _ . 

~=~~~:::::::.::' .~.::::=::=::::::::::: ~:: ,t.' : .:: :::::::::: :::::::::::::::: 01:10.__ ••• .••••••• _ •• _ ......_...._ 

1! bt:....--:.:,:':':':::::::::~:::::::' Puerto /(11;10 

oUediuns, fiscal year~ 19,;1 {)nd 1O.IS, by coUeclion dis/ric/If, Stu.les. alld Terruoriu I 

Indl"\dunl • 

)9·13 

I'creenl 

of ill' 

ere: 

(or ell? 

cr~;;l:::'t.:.

-) 

I 12 1!l43 

rt 1:>1. I) 

01. 

i!l2 

.11 

4 

+1.3 

22.3 

4 

82. 2 1 

133. ,2 

2 

81.0 

11 I 

1 7.8 

'Ui.2 

7~, 2 

7u. ,', fll <; Of:' 'l v •• 

•0.( 

lOG. 8 IOO.~

ilS,7 

.6 

116,7 

132. J 

72. 2 

4·.U 

"1.0 

17{',~

f\5.1 

'] ..)
 

.~. 7
 

I .-1.
 

1.0 

11.d 

07.2 

"1.7 

',11 

IOU. 1 

66.3 

1.0 

72.0 

.2 

69.0 

00.2 

M.O 

47. 

~G

.0 

7.3 

I G 

IOI.~

1,0 

c' 0 

:l:l 

t"l 

M;j 

0 

..::] 

0 

"':I 

8 

t? 

? 

0 

"':I 

Yo 

Y. 

::) 

g 

0 

""l 

0 

Q 

'f 

;::l 

0 

"rJ 

\I':

c: 

t"l 

-

0

-


:)~, .l;~t"i,·Ul. ~J2

. 118,979. G·' ',11'7,651.77 

00. ~71, l171. 83 

128,740, 5llO.07 

,tl:l9. 003. 73 16,~004.62

,6-10. 9.63 

73,07'4, 6M. d1 106, (l.j~, 07S 76 

32, 679, g. 23 102.3llO. .113 

10, GU. 010. 01 

$.1, 170,884.24 

GU5, ~G2, 9.18. 34 1U7. 251. 737. 70 

878, 725. 780.86 11)2,041, 'nl.!.11 2~O. 0'25. 208. 2lI 370. OOU, M2.45 2.026. (l2'2. ~, 28 Slll, alll,.jg'; -1.1 li07, • ~16. 78 

31il. 1 •~!12. 4ll lU. ,247.25 2ll.3S4.SI 
T.HIU: 2.- Comparatl Il ionternal T£VcnUl.' ('.011 clions, fiscal years 191, 

AlablUltli •••••, ••,••• _. ona • ••• -. •••••••••••.•• 

'TO!.Ol luLem I rt'\'('lIur ool1relJo Mis<1ollJancoU!l (including IEn1l'lo> al 1:1 ,in~llld1n~ csrrUlrs \"X~31 -----,-------;-----j----r------ ;:a 

Pt'rccnt ror<X'DI M of In· '"d of in­ croM 0 cr a.so 1~11~ 11H3 (or dl\' l\ll:l ;:a llllJ (or de· I\HJ cr{lt\SQ. --l cfCase. 

-) 

;»2 

63.. 

-J 

111.4 

lH.t 

so. 0 

V2. 

73.5 

74.3 al. 0 

.. 4 I

I .0 

711.0 

3\12 

!•.I. '; 

llH.~

101.6 

:!~.8

;.0 

ro.O 

iii''.' 81.1 

flIl. i In.,. 

1 .a 

7 I 

0 

"l 

OJ 

'.... 

C 

C> 

"l 

-
-:l 

I'l 

l'

,.. 

1 •e ii.l a 1Ii,6 

i<J.& 

3.8 

121. 7 7 . ~~
 

](tl,2
 

Il1.:.\ 

~2.0

11:0. (;
 Hi :l
 

no•. " (;2. 

Sill 

DI.' ) 3
 

U_I
 

121 2
 

3
 

~.

.0 

il.4 

$f, OH. 678. 24 

1.4ll.327,tl63.12 

16!\, 032, 380. 12 I, , G.."ll, 523. 10 422 H(•• f52. 66 6tO. 300. (173. 66 2.1 

8tH, ° sn. 6 132

10.1 

I,~~,i . t. 488.34 19.8 

2,007. 721. 30 of. f. , 113.315.43 3U 7, 02t0, ';62. 0'7 J27_ 4 2, 4$9, S3t, 70 7. 

..... 

o 

Co'-' 

:--olc.-Tllo a1>1."4 nl!U . Inelullo amounts oo,;,ol'lld Inlo \lIe T .0<1 "Ill by 0011 10l'll ClI cll.•lom . 
TABLE 3.-Summary of i7~ernal retlentte collections,' year ended June BO, 1943, by StatelJ and Territories a 

per ccnt Per r.cnt ofmiscBI· l'cr cent of tot~1 Population IP'r of pay· Tot~1 Int,'rn.lI (lI'flt ' Irer cent 1 lalleou~ Elllplo~'ID.ent internal ~. of 1\ pr. I, of total Income (Ineludmg , ol income! ' MI,ecllonMa. roll t~x r(lv~nuo intern,,1 t"XC3. including rC\'('rU1U

51 ate. and Territot los 1940 (ll,urenu popals. el:('fl-'lS;"pr\?l1t,,) s tax l>"'Y' ! H1tcrDl.1 revenue carriers t~.es l)~Y' C()lI~c\lOtl~ • revenue pllY' of th~ Census I lion t,,~ col.cetlons monts I collcctton. pay' ment~ m.nts estlmnte) I . ments 

, ,-'_._---.----1---­ --o~l-~;~~~--0,64 $l:l, 42J, 312,;;3 

Alabama .•. , ••••_._-.-.•.•..•• 0.2(; 2, 833("t', 'I 2.1'1 $111,022, 9W. OS 0.. \~22 j $11,9"-6, n5ii. 92 .02 440, OOG. OS .03\' 4.944,678.24 .02 _ .05 3, 110,852,69 " 7a2, 9t9, 11 · 17 33, 4~~, 001. 2,1 • 16 

AritOM •••••_ •••--- .•--••-- ••• 

AlasKa. _... __ ._._••••••••••_•••• .10 2, 605. fJ~2, 78 499, ()()() .38 26,33'1, C>32. ~3 . !Co 4, &14, 710.03 .26 M, 749. 417. 7~ .24 

Ark.ns.., ...•_.•••.•••.-- ... -.•• .18 a. 012, 32.~. 89 1,949.000, 1. 48 42, (;1\3. 430. 93 • 2Ii ~, 113,r,r,2. 93 1.11 1,.111,327,0(13, 12 6.31 

C''\Iilornla.. _... _.. ,._0..--••_-. tt21 Ill, 099, 015. 80 0,007,000 I :; 23 1,016.0-11, 421. !!4 6.23 2iH, 180, 625 38 · $ ; 111,51\1. 810. 30 .53 

Coloredo ..•.•...••._... -- .. -- ... .62 8, 71i8. 300. 9~ 1.123.01'0 . 8~ 80,332, (,25. 51! .49 28,410,703.79 2. ;lO NO, 451, 221. 16 2. 44 

Connl'cLicut __ ... _.. __•....... -•. 1. 2.'\ 31>1319, nSB 80 1,70\1,000 1. 4,53, ~18, 581. 30 I 2. 78 ~7, 282. 9<)5.06 .90 31S. 307, 5GS. SI 1. 4.1 

D@lawOtc ... __ ..•••.• _ •...._ ... ,3tJ 13, M3. 347, ,..0 2G6.000 '. 287, 85.~, 171- 15 , 1. 77 13,001,012. 16 .93 1M, It.l2. 3W 12 ,74 

m'trict of Columbi.~. - ...-•••• __ . .111 la. 873,717.73 603. ()()() oJV l:n, 155, 7Il1. 18 I .RI 20,002, sm. 91 · liS If,>, 889, 80S. 83 .10 

Floril1a._ •••.••••••••__•••·._·· . i8 10, 21j8. 375, 7~ 1,81'7,O(l() 1.4\ 110,070,863,83 .67 35,550, [,(;9.21 1. 02 198,9'19,461. 41 . S9 

Gco~~".. • ....__•••••.••,_••• ,71 15, 2"..3, 6O~, 18 3.121, t'OO 2. ;16 1~1. 284, 1>81, 131 .m 32, 471, 2l\.~, 1:1 42,';,000 .32 63, 4t>tl, 822. S5 . :l~ I 8,781,675. 31 • 23 76, 4l!2, 263. 26 .31 a"w 11 ••_ ••••••••.--•• --••• --•• 

.19 4,243, 7i;';, 10 • . I 31,010, ;162. 18 . 14 

Idabo . _.._ _...•_ •.. _ ••- ... .07 2. 27S. 532, 65 1,25.000 .40 2",349.482.61 . 151 3,382.346.92 

7,897,000 i r,.!l& I 1,405,()-jlj.8:;5.00 8.62 3'13,118,141.03 K 84 1,880.688.523. H) S,41 

llllnoi.' __ -- -•••••,. Ind.lans...•••, •.•• ._ ..-_ .. 

7.50 132,623,525,51 1. 61 41l7, 623, 2(11, 90 2.23 3.60 24,107,530,37 3,427.000 ' 2.59 313.587, ll')7. 21 L 9'1 I lbO, 0'17. 755. 32 0.327, OS7, 01 .62 137.GQ4.G3S30 .62 .3. 2,5:>8.000 1.92 I 11J,t>52,G95.11 ,09 tll,714,S53.12 1, 00 H14,042. lr.9,32 . 73 1,801,IlOO 1. ar.\ 1$,670, i38. 51 .19 \ 20,300, r-t:J7. 0,1 •·11 15,019,923.77 .8\) 426.007,()')1.15 I. 88 6.17 13,29-1.751. 77 2, S,IS, 000 2. J5 124, SSO, WI. 05 .77 , 282,422,493 33 10.91\1. Ill, 13 .73 16-'\.360.489.62 .71 ,91 2,a&I,ooo 1.19 111.433,422.41 . !ill 12,\l(jO,956.0S .40 71,115,037.39 .32 

Mainc._ ..... _..--•.._ •.•.••....­

~~~~;i:~:~~~~;~~~~~~~~~~~~~\ ,11 7, 276, %2, [;4 8-11,000 ,G-l 00,131, 176.51 .31 7, 7f,r" ROlJ. ZS 1. 72 422,740.462.116 1.89 

Marylanrl_ ... __ .• __.. _•..._.,. Ma",,(\('bus;,l!s..•.•..••••_ ••...• 

3.2'.l 25.787, MS, IH 55, 50l, S8.~, H 3.71 800,561, eoo.os I 3,58 ~:~f~:m U~ ;~g:llU~:~ U~ ~1~m:~I~:~ 250 \1 11_ 18 1.187.970,1\2.3.41) , 6.31 

Mlchhtan _"""_"",,_,, __ ,,, 2.72 lJ2. oro, 065, 44 5,256,000 3.98 971.005, '\.19. 41 5. (l6 12-1, 315,10B. &1 1.1lU 3'.)6,701,006 'l7 1,37 

Mlnnesotll_..... o 

J.J3 ZI.S42.S12, U 2,792,000 2.11 m.1l4,IG!.71 1.39 M,744,rXl2.I{i ••_ •••••••••••• .24 48.910, S71. fll ,22 .12 3.567,315,66 2, 183.000 \. 05 40,000. S3,\. 39 . 2~ .;, 33G, 719. 96 2. 80 5010, 3Otl, 073. 00 2, 42 2.46 41,00.1, 1M. 38 3.784.000 2. SO 385,927.120.82 2.37 I 112,415, l102. 46 . 12 40.414,409.81 .18 

Monlan",... _. __ •••••••,_•. M~'l()~~r~.L::::::~:::::::~:::..::: .23 1,746,583,02 659,000 .42 z;l,027' 073. 00 .17, 10,&I0,7~2,8ll .W 105.302.024.47 .47 

l\@hrllilko•••..••.. _._. -- ..--_. .4t· 14,625,006.11 1,310,000 1.00 ~.17:l,2S,~.45 .42 i 22,503,732,91 ,07 21,919,703.92 .10 

Nevada _ _...•.•..•-. .07 1. 116, 211. G9 110,000 . O~ 17.440,289.18 . 11 II 3.3/)3.202,7.
 

N@wRatllpsbiro __ .....•.. __.
 3.239.672.65 '221 42.083.338,46 ,Ill 

3,97, 50,001, 1St\. os .12 40J,000 ' •37 :l.~. 402,363.20 .21 Ii, 351, 302. os 3.40 801,090, 8n. g,~ 3.58 

4, 100. 000 3., ~~ \ 6&~, 515, 412. 76 3.49 181. 611, :l:?\l. 01 1,O..iI,:15!.n7 .07 Ill. 105, 822. 38 ' Of ~:: ~'::i~;;.~·.~::::::·:::~~~:: 632, 000 .... I 15,342, 4Il';. 52 .00 2,712. OM- 29 .00 I IS. 39 4,348. 300, 4~, 34 II). H 13.14 275,642, 132. 91 13,479,000 10, lXl 3,471,&68,551.19 21.:lO 001,1.'>':I.801.:M New York.- I. ao fI.2. J,~I. 666. ro :l.I.lI ....••.•••.•••_ •.•••.I 1l.72 Ill, MS, 074. 22 3,671,000 2. '7Il I 201,848, 745. 73 1. 28 444, 1l74, 746. 61 Nonb Carolina •••••- ••.•••­ .0., I$, 758. 47 .07 J .06 T/O,G26. 38 onh Dakol& 1It2, 000 •49 12, lI08, ~l. 36 . 08 2, 566, 310. 73 .•.._. .····• _ 5.011 lOll, ll86, 706. 412 lUI 1,625, lIM, 768. 68 7. D 11,1107.000 11.23 t,m648.402.~ 7.93 2Il2.nIl,84llI.27 Qb\o •••••• _ .•••••- _•••--. _•••-. •66 1M, 7\'16.1117.68 •10 ~"\lOI) 1.05 11,113&0'" 7f l.n. lII,_ll aa .61 017, 73lL26 _ 1'- eea .. 1a.~2111 :: .81 1!@,_7J... .M

~~~n

I' 783, J ~_~~tk_~n~ 32, 23&; 188. 78 a, 612, 31!ll.34 

• 6~ 000 26, eo6, ....1. 38 I 2, 3M. 710- iI1 '
 WubJ f •. -.•••.•••• --••. , ... '0. 2.03 Ioo.M8 718 48 1
 Wesl~~n -••• - ) 1,730,000 1.311 232, 783;.·U· 79 31169464 '12 2I,6:M,8Z3,33 

Wisco . DIll.•.•••". ··--···1' 1,!)(l2'~1 \.4-1 76 2111 Iil0:40 , 47 143"\l"90'i<1 22,4i2.8M.00 W om~nu -_•• _-•..- 3, 1~7,000 2.3. 34,,; 1,1.1;;89, GC I i. 12 00: oW: ~lfJ:3; 8, 97\i, 6z.;. W P Y laf{····..-- ..·_··--····-·· 2,1.000 .W 13.243, 2.30 .08 2,4SS, 501.00 2\136.9b7.57 

«eTto lCO .,._•. -.•••• •... --•. -- ...• ...=:..:.::.:..I 29.384.84 •. _.._... 2,460,419.8G .05 .•••••.~~~~~~~_ """'." 

'filtll!.....•.••.. _ j 132,145,400 I 100,00 [ lQ,2'J7,070,7Il7.51 IlOQOO!4.575,OOI,60G,45I-----wo.oo 1,408,'O",033,~9 100.00 22,371,380,490.,,[; \-1iiQ.OO 

I The "RUNS CQoocming int<)rullJ rovenue receipts to: given in this I'C >ort lifT . f h tI .. , OO\"QTDItIOIII, because the lormer reprr:sent eolleclioll' b)' int<)rnaJ revenuel ol!ic:,r. ~Ilr~~nt ~~i tI gtll'CS CSrl'1cdll~"othcr rn;"-'ll.ry statemcnts showing the lln£ll)clal oondlUoo 01 tho lDonl.aJ'Y stamp~ and motor veblcle uS(! stnmps aud depOSit. of illter I' il g " 10 coulltr)', lUe Uulllg dopO>lls by postmasters of amounts received from sale of doeu· 

mLIlo Treasury or depositaries during tbe fiscal year concerned. the~~l!~~~~~sei~ill~~~:~i~ g;~u~~ti~,r~tU~h eus~ifls o~",:r~, wl!iJ. the. latter reprcsent thQ deposits ollhos. oollcotloYll' crT &I1l 1161 reportcd to tbo Treasury a.~ deposiled until ~fwr JUlle 30 Ibus ~arQ'ing 'th,'m ill'O tI f ItO~~ 0 0,'0.r ~CC!lO'" III Ille l~tter part of the fiscal Y~~l' eRIIllot be deposited l$ISUI).. . ,. • Ie 0 0" mg sell year ns recordQd 10 tbe stawmonts showlIll: tho condition oj thc 

may • TIlX rrot'IPt.. ~ro erOOlted by the States in whicli the collection are dR" u' th' , . be OV~!1ituaJly borno by porsOIlll in otbl,r States. s nHl e, (''Clp s lD c varlouS States do not mdtcRtc tlie tn. burdon of tho respective ,stotes, sine(\ til(! taxes 

I AJ!iO mclud(lS viowry tax coUcetiOlls of $Il86.01S,01O.17. 

• It'cllldl'S coUecllolls for credit to trust lunds flS follows: ~ncome ta:I on ~Iaska railways (Actor Jnl)' 18, 1914)... __ ~._ __ .. _ •. __ . . ' r~~ on Pb!l!ppme lJlanur~cturcdproducts (Act of AUg f! lOOO) ..... --"-'---"-.--- .•••----••••. --- -....•- --- .....- $12, 426,02 Tax Oil Pb1Ilppiu? e,,~'Cnut oil (scc. f,(J2!-~, Act of 1934)_:.:. __ .. --..::..-:::....-: ..•••••---.-...--..- ••••--- -.•.-.-.-.••.. --- ....-.---- --- ----.--...•.-.,. 35,192:34 

Tax on Puerto Rlao mll~u!~etur<'d prodUcts (Act of Mar, 2. 19(1). ,.,_. :~~:::::::::::::::::..:..••.•- -.---..- ••••..._.••-- --.- - .. - - 2, '1?5,816. ~~ Tax on Gua"! =nut 011 (-'<)c. 561, Rovenue Ac~ of 1MI). ._ ___ . ..---••- ..--- .•- .-.-..•----•. -- --••-.----••-- .._.. lao, 872, 66 'I'ax OD A.merIClln Ssmon coco"ut oil (S€c. 5Gt, Revenue Act 01 i94il. .:::::.---.•..-----.--..---- -_.... ----.._..----.-...--.-. _ _._ --...••..... Tol-oJ inwrnnl rc\'ODUC collectiens roported for eN'dit to tru,t fund, .••.....-••. - -- .••..--- - ..--.•-.--.••••.---••••.•---.•.•_.- -..••.•. -'·'6.18"43 _•• ........ ••• _. ._ ••.. ••. ... __ __ ._ 2, 6i4, sro. 23
 

-

o 

<:';1 
TARLE 4.-Sul/I/IlarV "f mOlltMy internal r~lJ nUl! leu; receipts for the ,/i3CXIJ. year end~d JuruJ SQ, 1943, by ~'JIlr"&

Sourco 

2. :lOU. III. :l:l 

Y, UII.•3 

3,917. -18 M 7:1, 132, llNl. 17 0---', [,jiG. 7611. 31 ,. 

3, ft17. /112. (oI! rj 

JIllI, 7~~.:H l"J 

3li 

................._........._..
 I-----~------I·---:....-.

...................._. - 41.007. 7tJ3. 34 81, 123,787.12 3-1, os.~, fillO 10
 

BIlUlninolL1 Coal Ael of 1li37 ..• •.. .••• • .. 

Trlellbonr,l<·k'Wtlph. ".dlo, ""-'C" wlr.·, Ie . Local 1<'4'l'holl(' """'100........ ... . ••••••••_._••••••• Tran.<porlnl ion pI 011 hy pipe 1100.. • • . US<! 01 motor ,·uhlc!.. •••••••_ •• _ •••_ •• _ •••. 

1.1'.,olboll .
 Bowlinv 1I~}'lI, 1'00110111"", 10 ••_ ••••• _ •••_ ••••••• _
 

Coln-oI.·r·\led dnvlt _ _
 Trsn~I.IJOO 01 [lIllS<lllll......... •
 

T <loOt"tiun 01 prop"rly........... •.••..
 1,(0 01 Si>I d"pflul botes • ••• ••••• •
 Adml ~n. 10 Ihll&leri!. oc>n • IS. bllUls, rIc
 

Club du and lnlllllion f'. . . .•. .. _
 

.'dulk-raltll!, p • Or r,·nOv.tffl hUller. rnlled limIT,
 

tl _.".... .•. .•.• ••. • () ll1Illillrlne. Invludl~ .Pc'Clln1 I"" 

S rool "'ld marlhuan ,[noludin. .j .Il't 

. ••••• _ ••• 

. 

. "" ._•. 

. 

.. 

.. 

IUld 1IUod . 

'0' . 

1=====1 464.00.31 411.117.10 6: 0, m07 3W, • 77 

Ii, Gt6, 730. 07 ~. Mli.930. 57 0, 041, 120 211 t\, 366. 556. 04 

S, 03.3. 317. ro 0,427.852.89 l!,39li.832.M ,816.43297 4, !!GO, 6il6. (j() 

I. 242, 178. 53 703.361. (I 1.170, \l'l. I~ 1,1114, M!I. 41 704b, r.Rl\. 33 

2fi4. ( 2. 77 132.8(3.611 80,11>'<41. 32 ~1.3GI.Ir. S, Iz" 10:1. 10 

I. 869. 4l (.123.56 872. 43 1.521). 13 1\O,IH2. II 

41. 647. 2S 21.625.32 1O.4f~0;\ 2'l./llIl. O~I 1117, 0il7. 00 

413,111. 06 In. 102. 58 01.010.11 2M,I;'J.!l1 1161, &180. (II 7. 'l.~(l,GI3. Gt 8.4~(. 231. (6 10,21)5.007. r,o II, [.2), 5.'10. 114 S, :l()', 0.'>1\. (7 

3, 743. 591. Ol 10. MS, 9SO. 17 1ft, 52S, 7~. 74 17, 1711.li20. 30 13,350, (16. .fG 

i'<.~. IllO. 622. BTO.1I1 41t. .32 51,.),/\42.42 421,3:..'3.. 68 

II. rn. 4B9.41 II. 317. 101. 2S II, ~74, 676.18 13, 2'-:~, 114 lI':I II, lOll, 47G. 17 

40.1.• 52L.36 500.000.66 44 ,457.17 .\IIl. 126 II'J b() ,252. 76 

I. 27L. 20 1.778. ro 33.17076 60 421.00 

21». 0117. 24 194. 7lH. 09 1 •36.".-15 143• II 290,~II.28

:I.."i, i-lB.. 57 603,110. (I <I•• 1.34 40,4911,62 :107, 0Z1. 82 '. 
T"II"I~ ·I.-Summary oj monOdy intenral r~v()nlle tOJ; receipts for tile .fiscal year v/l/led Juuc ,'Jo, 

1913 

80 

1: Fchmary 

.­ _e _ e"1 ..... ... --_._ ... ._......­ - ... -­ o 

'=J 

o I ••.• 

ToW il.t<:rnlll ~",'nU'l r 

SourL"c:~

1uly 

Corporllllnll IIl~omt t •..:, 

Intl""<!11 Ilammu llUe­ • 

Vlewr)' 1:u-wilhllnI<lIUlt • KIC(><S proll lasM-iIi>elllrc,1 \'lIIIlO. 

RxOOl\S proUts La>. VllIJlnn Acl X- prone IIll_R~,,~Ulll' Ac\lI n111HlH1H1 Un!ult eorIcllluonl (1'\110 Ill. UOYOl1llO Act 01 111:16) 

torun",. uld unjuat llIIIiohm I I Z111,6lN.no.M 

$10:1. 190. ~27. 81 

62, 872, fj3(). 27 

....i 3GG; 861. 3s' 

53.027.3901. G3 

123, 83e. 46 

Sit.O'l2, 34IUill 0/0. 971. 07 

..--.2,'P27;916:G-i' 

118. 387. 59 

49.290.476.30 1411. 743. 811 

.- _ -----_.- .

1-----1-----1------1------1-----·1----- Tob lJllaL 

Do<:um ntllrys~mp'ollde.,I •• bonrl'. t .. _••_•. _... •••••• _. 

('nil tal stock oud l"'ilar bllen:" . al or tm !tlI._.. • ••••••.__ SWes 01 produttl (lulure MIl",'r)') (r(I 1M Jill'. 30, 1038) __•••• rlllyln~ClIn ...... _ •.. __ ••••__••••••_•...•__.._. _ ••• _ .. 

Bilnr bullion. 01' or lrenal 1'$..... __ ...... 

llocumontar)·, etc.• ~tolllllllu,e -loW._•••••••.••••••• 2, 817.006. 9:J 2. 652. 900. 30 

kt",.~j:~~~.~I.~:::::::::=::::::::::::::::::::::::::::::::::::::::: 

OllllOlIno.... __ ......_ .•_._.__•••__••_._••••.••••••• _•• ElN:triral i'lIOrn·._._•••••••••••••••• _•••••••• _ ••_ ..... • _ Tll'lilll\lld lillie' lul~·•.••__• __ .._. ••••••••_ •••_•• Rull r !U'lIcl' _ ••••• __•••_•••• ._. __ ._•.•••_.._ Pho aI'l ,l'CCtd.!__ ••••••_. • ..._••••••••••••••••••_ ••• Yu.~ ln~lrumllU15_••__._•••••••••••_ •••• __•__ • __ ••_•• __ .••__ LUil: .. •••..•••••••_._•••• • __ _. __ 

Eh~l o.~".olldo:JllPP]lf1t1OC _ •• _._._. •. 

F.!e<'ulo 11tlU---...."_•••••••••••••_•••••• •••••••••••••••••••__ •• BIISIIl' an<! to mllllbln ._._•••__•••••••__ .. • • •• W IJllI('hl ._._••••••••••• _ ••_ __ Gel! "qulpml'Tll "'lllli 1 lIphlo PllCU' • E. cIfllhl bulb1land tu • _••. __ • __ ••• ._ _ AUl.Omoblloln rkl.••_•••_•••••••_ .••••••••••••. _.•• _ ••_ •••_._ 

3, OH~. 014. 27 

470.132.99 30,444, 7ro. ()3 

4. WI. OW. 42 83 •foil. 43 2, 19.621.71 

12:., ,,/). i4 266.017.07 

:;24,903. 19 

1. 593, 908. 20 

I2\;, « 016, 37 

I "II2t\ Z7 ~29ll.82

(a7:~~U~ I 

4, OSI, 61fl. \).l 

672, WI. 2,~

28.002. 169.40 a. &75, 198.92 1.159. 1i2.07 2. [>92.074.33

140.8(11).47 

187,032.23 

418, 1),12. 30 

I, 100, 793. 16 12'2, 010. (l3 

I, OOol, 0;7. 0 • 2.)3 00 972: :0-1 3O!l. 714. iO S7~. 512. H I 

a. (,27. 970. s.~

678.801. U 2'l, 4r.~. 074. O.~

4, :m. GI8,f<1 

1.40:2,9114. 7 1.01 . 2111. 00 

233. '40.16 $3. .24 4111,3Q. 00 4!,7, (,1(,. :.7 

.10 'lbO. 002. it I. 002. 4~

976,000. 

G17.0 60 

. 10.410.37 -

o 
C 

TAIlL)) 4.-Summarll tllll107lthly int,rnal rCl'cnll6 fa..r r ceip~ lor the ji.,cal gfar elided June 80, 1948, by ,~ource8-C()nt,inued ..... 

.... 1042 SoUI'QI 

, : !t :s : ':'!. 

..:' ~~

=­

<0:: 

<:l '" 

..

...

... 

.., 

(., "'"

;: 

;;! 

.... .'" 

~- f:.?~ ~~-~,;..~

=.:=?'i?l ;) 

~- p~:-

';t;:"~;;;'! ':":""'=~.;...::.

o 

r.; 

t: 

tl 

rJl

.... 

0 

Yo 

::ll 

0.., 

:;; 

f' 

:ll 

" trl 

.... 

.... 

....
 
112 REPaRll' OF OOMMifS6.tIOINiER OF INTE1ltlIi1A!L REVENUE	 RF.:!POR'r OF OOMM'l~lO~iEiR OF Jl\'TEIRINJAIL REVEIN'UE 113 

TABLE 5.-Summary of internal revenue cnllections, years ended June SO IS	 6 _Total internal revenue collections, years ended June SO, 186S to 1943
 BJ,~ . 1943, by sources-Continued ' , 

Alnount Year Amount

$146,035,415.117
 

116,005. 57S. 26 I 18112._ ----- ---­ $41,003.1112.93111891.-_.- •••-. 1053, 861, 544. 36
 

Bituminous 

8ouroe~ of rovenue 1942 19tJ

Coal Act of IIl37 . ._ ____ M, 478,!lOll. S9 55,626, 4j1j. 51
 210.855.864.53 Ii 1119.1_•• _._. __ 161,004,989. 67
 

310, lZO,H8.13 ' IS94 _ 141, 168, HIl, 70
 Telopbone. ~Ie~\'lh, rAdio, leased wlreg, eto.... 48,231,338.63 91, 17t. t9lt 27
 2G5. 064. 938.43 1895_. ..... 143, 24(J.on 15
 

Tran'!lOrtatiOIl of oil by pipe line ..__ 13,474,822.61 13. 612,086. SO
 

l.ooal telephone scnloc. . _ _._ 2G. 791.432.95 166, Ilfl{\, 794.12 146, 830, 61~ 00
 

Use 0 motor vehleles • ..._. _._ _____ ____ 72. f,25. 48-'1. 49 146, ZC39, 284. tS
 

190,374,925.511 1800__ - -- - ----­ 146, (J19. 593.47 

Use 01 boots.... • • • __ • . _.••_ 228.387. tl 371,917.04 

159, 12t. 12{\_ SB IS97 .. 184,302.828.84 1 1898 _ 170,866,819.36
 

Rowl1n~ 0110)'5. po!>1 ta.bles, clc __ ._._.__________ 1,1;98.394.31 I 1,852.&:>4.62
 H3,198.322.10 1 1899_... _..... 273.484.573- 44 130,890,096.00 .1IlOO _ 295,316, 107.51 

Trllnsportntlon 01 persons ._______ 21,318,895.32 81.13\. TJ4. 00 

Coin-olx>rated devlces ..... _.. 6,484.009.64 10,t81,104.00 306,871,669.42 

Transportation of property __ ._. _,- __ , __ .. _,_, _'_ • 82, 556.148, 08 

113.504,012.80 11001 .
 271,861, llIlO, 25
 

lA1'ascs 01 safe deposit bOXell. _•• __ 3.662. M5. 73 6.0;0.096.08
 

102. 191,016.118 I 1902__ -- ---- --­ 230, 740,925. 2"l
 

Adml'Slons to tlie'*e18, coueeN, cabarets, elc_.. 115,032,268.15 1M. 450.12'1. 80
 

110,071,61,';.00 i 100-1..._.....·__ 232. \lOS. 781. 06 

Club du~and Initiation feeL__ .. __ .. _.. .. _I 6,191.899. 11 6.5111. 8llJ. 02 

116. 768. 096. 22 I 190-1 __ ---- ----­
 IlS.M9,Z30.25 11005.....__ .... 234, 187.976- 31

110,654,163.37 1l106 _ 249, 102. 138, 00
 Adultcratedjf.roccss. or t8llOvated bUlter. mixed I
 113.H9, 621. 38 I 1007•• _ ••• __ ._
 269.664,022. Sf.
 

Oleomargarine, including ~peclal taxes•• ••••. 2.244.2.',2.06 2,620, fl'l3. 80
 nour, and lied eheeilc. _..... _. ._.___ 3I,58l\.1J5 1i8.806. 83
 

251.665,950.04 

Narcotics and DllIrlllulloll, Including Jpeclal 

123.• 981.916. 10 I 1908__ ----- ---­ 246, 212. 719. 22
 taxes .. • ••••. . _ 74.';.0-1.2_ 74 7llS, 094. II
 135. 22'J, 012. 30 HIOl>.. ...... H6, 523. 273. 72 ' 1910._. _ 289. 957. 220, 16
 

Coconnt, etc., oils proctssed !____ 24,572.181.79 4, t3.1. 4G4. 2-1.
 322, 626. 299.73
 

National Fj~arms Act • . _.. 111. .'.Oz. 4.5 20,100.79
 

IH.U3.3U.86 IIIU . 321.615, 894.69 

Su~ar Act or 11131 _ . • 68.2"19,803.06 53.551.716.72 

121. ,\90, 039. S3 1912_ ----- ----­ 3U. 424, 45-~. 86
 

Mlscollancous repealed taxes. __ •• ••• ... 190,481. 07 15~.aao. 33
 

112, 421, 121. 07 1913.. ........__
 11~. 902, 859. 44 1914. • _ JllO, 008. 803. 00
 

118,837,301. 00 J916......__ ..
 415,681. 023. 86
 

Miscellaneous 124,326, 415. 32 1910. ._
 612, 723. 287, 77
 tues-totaL . 4~!, 912. 235. 12 ----m:s~1 3111. o;~; 130.894,434.20 1917 .. 800, 393, 640, 44
 

142. f,\)4,600.67 1918 _ 3,698,955.820,113 

Rt-tallcrs' excise tax-Iurs • • __ .. ____ Ill. 743, 8()I.lI6 4t. 2Zl. 755.27 

RetaUers' excise tax-toilet preparations___ _ 1!!.m,310.76 , 32,671.315. Ot I ... '_'" 

Retailers' exet.'\C tax-Jewelr)·.... _.. 41,500,9·18.1-1. 88.365.700.04 

Year Amounl 

1919 ........
 $3. 850. 150.078. 56
 11120_._ .. _ 6.40;,580,251.81 1921. ......_ 4. 61l6. 357. 061. 95
 11122. ._ 3.1117,451.083.00 1923 • __ 2,621.14.6.227.67 1924 • _ 2,796,179,257.06 1925•••••• . 2.584, 140. 268. Z4 11126 _ 2. 835, 9911. 892. 19
 

1927..... • 2, 866, 683. 121Ull
 11128 _ 2, 190, 535, 537. 68
 

1112\)_ __ • 2,039,054,376.43 11130. _ 3,040. 145,733. 11
 

1931.••••_.. __ . 2, 428, 228, 7M. 22
 1932 _ 1,551, i'll!, 042. 64
 1933 ••• . 1,6111. S3lI, 224. 30
 193t _ 2, 672, 239, 194. 62
 

1935••••••••• _. 3, 2119. 435, 672. 18
 1936 • 3, 520, 208, 381. 09
 

1937...... _•• __ 4,663. 1115,315.28 1935. ._ 6, 663, 765, 314. 33
 

1939. __ •.•_ ••• 6, lSI, 573, 952. 58
 1940. • 6, 3-40, t52, 3-f6. 78
 

1941. ...... 1,370, 108,317.66 11142 .• •• 13,0-1.7,868,617.72 l(lt3. . 22,371,386, 496. 55
 

'1'otaL __ 1133,372,930, 2t3. 72
 

10 months. !rom Sept. 1, IS62, the day on which the.lntcrnlll revenue laws went Into practical
 

Retnllen' excL'\C taxes-total.. - __ I SO, 161, 124. 461 16.1. '26.0;.869. ~5 1=_ ~- .
 to lunc 30, 1863.
 

Emplovmcnt taxes: 7.-Inlernal reven'ue tax on manufactured products from Philippine Islands Fedcral Uncm(lloyment TIl:t Act (employ­ ment 0' S or more) .. • fi-.~c(ll years J94~ and 1948, by objects of taxfLtion •
 Federal Insurance Contributions Act (2
 

119,616,001.91 156,001, 1162. 17
 

per ccntof tnxable wages) .. 1 805,335,861.32, 1,131,M6,128.61I
 

Carriers taxes old-ll«e l1enents. 5H or 6 per
 [ocrease or cent of taxab\e compel1Jlation) __ .-. __ -- -- __ I 170.409.014.46 211, 151. 242. j3
 Articles tued IIlt2 1943
 decre8S(l (-)
 

Total. •••. ._. _._. _•• _•• • -I' 1,185,361. 843. 69 i J, 498, 70-0;. 033. 59
 

$006, 697. 121 $35,192. 341-$lil' 404. 18
 Totallnlernll! revcnue recelpts • , 13,0-1.7,86.'1.511.72122,371,386,400.551	 1,733.00 .. ._______ -1,133.00 

2,276.18 ._....._.. _.•_ -2,276.18 

Nou:.-Collcctlons lor credit to trust accounls, Included io tho table lloove, were as [OIloWII: -187,IM.75 _ -100.18 

187,IM.75

1!l6.18 

1,059.20 1-''''.''''''''1 _ . -1,089.20 403.18 • • 1942 11143
 -403.18 192.10 . • ._ .. _ -792. 19
 ,I ! ! -~
 

Corporation Incomo tax (Alaska railways)_ $2, 805. 20 $12. t2\1. 02
 

Distilled spirits (dome,Ue) _.'" _. ._ ____ 341,765.16 1116,004. 82
 :::::::::::::::::::::::::::::::~ ::::::I" .....2{ 'I~~~~~ ~~~~ ~~~~~I" ....~~ri


Distilled splrll.S rectiOcatlon tax__ • ..._. 1,751.01 .18
 Wines (do_stle).... • ._____ 1.58
 

}'ormcnled malt IIQuon._ _ 2.276.18 ••• __ _
 Cigars (large) . --- --------- 189.636.10 -.--- -- ------1 400,500. 14 I 3.~, 192. 34 I -36:j, 307. SO
 

OliarettElS (large) .. _ ---- - 3.S2 ------- "---"-1
 Cigaretl<>s «maU) .•	 3Ill.56 • •__ •.. _. b~er secUon 334301 the Internal Revenue Codtl the aoovo receipts are co'--ercd Into the Treasury Manulaclun,d tobaoco.................... 4.68 ...-- -----..
 to l.ba rJlta.tes to the credit or tbe treasurer of the Phlllllilluc blands. The decrease In oollocUons Coconut oU__ _____ _ _____ ___ 11,411, 4&;. 12 2, tOO, 30.0;.21 

Playing cards.•_.. .. _. ..... _._.. 2.08 . -•.----. Of the PhlJlpplne IslandS lnlo the hands 01 the Japanese. I
 ~:~~~::::::::::::::::::::::::::::::::::: n.---.-~~~~. ::::::::::::::::::: I··....... 
 1
 Total trust fund oollectlons (in· eluded abo\·e) .••..• __ ._. _.... _ 11, \156, 045.18 2,674,856.23 

I Tax :01 6 per cent on ....81t05 Withheld by employe18 and paul to collectors ollnterna1 reftDIII. 

Ian. !t IlI43. t	 Eneetlve NOT. 1, 11142. rate was In=-d from $4 per gallon to $6 per pilon.
 Elfecth-e Nov. I, 1942, lIl'aduatOO rates on ~I~ wero increased.
 • Elfectlve No... I, 1042, ratM on lerlDeul<>d malt liquors W"8S increased !rom $6 per b~~
 • ElIectlve Nov. I, 1943. rotes on cigars which are based on rotail9CllIoi prJccs wcre In ~_-' • Elfertl... No... I, l~, tbe ratc on large ctearettes was lncre_d from 57.SO to $8.40 JMlr tb_ 

lIoall chlareltcs lrom $3.25 to $3.50 per thousand. , E(f''''t!>·. Nov. I, liK'l. Ihe rllto 00 loea1 telcl'oonc service Was Increa..<e<llrom 6 per oent CO 10
 

tbe "mount paid lor ""r\·I.,.,.
 • I:'"w tax l..vlC'd Oil t""",portatioD 01 property .(feetl,·c Dec. I, IlI42_ Rate of 3 per oent 01
 

excopt cool, whleh II 4 centl por short ton.
 

I 
__ 

114 

REPORT OF COMMIS8IONER OF INTERNAL REVENUE 115 

REPO'Rrr OF COMM,[Sf;!I()(KEiR OF Th""TElR~'lAIL REVE1\"1{jE
 

INCOME TAX AUDIT
 

TABU: 8.-/lItcrnal revemHI I(l$ on manufactured prorluct,~ from. Puerto Rico 

yeaTs 1942 arid 1948, by objects of t(l$ation ' 9 _Additional income and excess. profits tax aSllcssments on lhe Commis­

, ~~r'8 af/(I collectors' 1,sls made d1/TWg lhe fiscal year 194.'3, by tnx years 

(0) 'l'OTAL REGULAR AND n:OPARDY ASSESSMENTS IIH2 1943 Artlcl.s ta"d 

ltews I Tax Interest 

n1stll1ed splrils. excise tax " _ _... $1:l.7r.9.874.82 $13,120.407.211 _------1--·---­ Distilled spirits, 1100r t....".. ., _ -- 18.461.48 177, M4. 07 O!slfllcd spirits, rectification tax _.... 800,700.37 638, .'169.90 

166 

'l'nx year

$181.417 $1114,018 }yir~:;~iijc(imaitiIQiiorS·.~ :::::::.. :.::::~: ::::::::::::: ...._.." ..~~~:. ::::::::::::::::,..... 7·Un 16,162 

Clgt~~~'X~;..................................... e.g 39,925 20. 5~'9 .•.• 76.10' 

&7 

1,780.15 81 139.59a 122. oro CI~R _	 -- -- 47.~.50 420.76 90 268.0S2 2!;'~.094

81~~ 109 135.113 336, 321 g.. ::::::::::::::::::::::~:::::::::::::.:::::: ~'.~~:~- 3,lIU~ 118 2%.187 251.318 ClflSs }; __ .•.•.	 372.60 liiO. ~a7 lI25,55(l 149 i~8. 27~ 674. ~56

cIRa~l~~?i~~~~:::::::::::::::::::::::::::.::.::::::::: :::::::i:;~:i~: : i4··~·I 17[J 1,000,611 700.746 ..····::	 

127 

.-.. -....--.-.._.. -.... -... _....--._--­ 178 4.091,820 2,923.&94 Cigarettes, smaiL ".......... 12, 371. 45 5. :\.14. 50 -'
 ..,,..."'------------ _.__ ...-... 184 1.1I9,6SI 6~.680

2,092,416 1,:.'32,921 14,607.390.72 I 13,945,1\92. 5tj	 2(>1 

1'0101.._..• .••••..•••	 406 3. !lSZ,332 1, liflS.OO4 616 6.6117.61.~ 3.053,037 

!J!I2 S. 1O'.l. S2.5 2,620.638 NOTF..-Sl.amp sales for Puerlo Rican t011l1~0 nn,llic)Uor nlllDu(arturtrs (Ire dcposll.<l at S1lll J1IUI 1.951 12,819.817 1,329,761 credit of the t1l'asurrr of Puerto l{1co aod cons~Queut.lyare not shown in other collection St8tellleldl 2.980 19.0&1,820 5.310.015 exc-ept that liquor Ilnd tobacco taxes amounting to $1-1/.2&1.12 in }942l\ud ~130,872.00 In 1943 wen 05,877 1{j,j02.~ 3.461./iOO at tho IlOrts of ontrv aud were .overed into tue Trf<lSUry or tbe United States to tho erMlt or tbe 22.100 31.142.050 5,4~.126 or PUfrto Rico. uniler the Act of Mar. 2. 1917 (sec. 3300, Intern"l Rcveuue Codt). 100, 70.~ 70,238.685 7.0H,7-16 145.617 71\,059.954 3.7-11.327 2,470 2.3,13.831 17,11'28 

--_~~ 3 13 I ...4. Qi'".fI 1.J1 I ••..•...••.•..•.•_............. :!ll5.692 ..1 260. 446•W7 I ... '~""V'
 

I 

4,007\16.9'3.176 

8.714 /,{', 118-1. 312 

Hi2! 2, -175. 365 

1.720.730 

2, MO, 130 

2O,fJ5.1 

................. '~~.8S3 _.76,.102.853 4,:18I,-I:lO 

2'J8. 473 336,849.300 j ~O, 341, 563 

(h) TOTAL nEGUI,,~R ASSESSMENTS 

PcWllt)· 

$1\0. 01l.~

8.f&J 

13,73·1 

61.9t1 

121,008 

50.338 

52,084 

llU.!l67 

110. 'H7 122, 970 H3.296 

47 au 101:",'!7 

J2S.cWr, 

230.191 

446, .~2n

SIJO. "26 1. oro. 121 51~.1I30

-128. 67~

M~. 795 571,6~

l.~. 573 

20 

T"r,,1 

.._-­

$435.[13(1 

100.915 

74.I~

32.1.6M 

1\47.181 

721.775 

1~11.')89

I.S~2,SM

1,('S-1. &l~

1.974.327 

7,769,010 

I,S50.588 

3.426,924 

3,278.982 

9, lj,"O, 846 11.176.883 

18.070.094 

'25j 487, f..66 

19,679.900 

40.1155.751 

77. !lO9. 226 SO. 372. 915 2. 371. 3.'l2 2'.lO.5.1O I 

" • 525. 9::'1..:!ll~ 9:1:: 601 ,-­

57.657 18,721.$3 

!IS.31O	 59. 6112, 7.';8 

145 2.496, 064 

116:112 8(),1lOO.~

tI. &12. 063 392.832.986 

"a1ue eJ:<'O..-s·proflts 

132' $160,S6i $173.214 

I $49.6041 ~'Ill.~.682 63 66,008 11,702 6.362 &1,672 

.---.....-•• _" ---.0 _. __ _._~ ...- ~----

61 

~!i

74 

92 

Illl 

26.539 

122.243 

257.622 

326. fi!I6 290. !lSI 

12,387 

tl7.206 

243.8flS 

3Z7,782 

244.412 

8,589 

54,2fe I 

120,165 

46, 820 I 47. li60 

47,5t5 

2113,651 

621,6M 

701,288

5M,2.">3 105 944,829 602.754 77,262 1,824.845 129 776.446 \100,936 101.863 1.5.%,24<1 

14& 1.016.728 156.717 loa, 274 1.876,719 150 2.796,844 1,006,162 \l6, 3111 4. 8S!l. 397 168 1,096,907 668.931 3tJ,84JO 1,802.698 

.... -. -_._- ..... _-.-_.-... ---­ - - _-­ -_ . -. -­ _­ _-..:" ... 

234 

370 

664 

IU8 

2, 033, 982 1,197,973 

3,618.489 1,633,526 

6.444,2492,995,057 

7.881,111 2.625,919 

73. 183 \)7,6$ 

.170.072 

317, ~6.~

3,305.140 

6.149,650 

9,610,278 

10,721,484 1.869 12, 419. 689 4.176, Illl4 6711, St7 17.276.490 2, 873 17,376,977 4.807,118 734,610 22, 967.705 5.7"1l 11>,410.005 ~.3~, 773 418.095 19,2Zl.963 ...._......., 2'2.030 33,295.522 5.34~,532 306.009 38,949.06-1 ................... 1/lO,480 68.331,624 lI, 52l\, lI60l 368.718 76,527. :JOB 14~.380 74.678.415 3,61'.!,6711· 251.879 7ll,1j(r2,9i:l 

2, 433 2. Oil. 748 17.318 6,597 2.034. r.!l~

2 m 

....; 2SI,.~7 251.287,250 !42,lIM.857 \110.46:l, 2'JS.OH.5f,o 

..... .... ...... 3.1.lllO 16. 7.34'4'~1 I~'1. 69ll. e-i3 . 3-l. ~9 18, 469.04.3 ....... 8,692 ~6.4Q2,82' 2.fJ2l.084 50,690 59.161.001
 ........... 100 1.167.373 18.12S 1I~ 1.185, 64tl
 

........... '''1 12, 831', 74. 394.661 4. 3.'l8. 85~ 86.7ll4
 iii, 819. 200 

-- _ - 2Il6.oM 325.651.001 ~ii9im4:ii237 376,sa3.MO 
117 

SIll, 614 

Total 

SB,Ot<l 

1,0& 

3,037 

3,92; 

21 , l;fj(j 

11,922 

71. OS'I 

212,-1\1:1 

201. bQ2 1:29,23W 

.~"5L ~OJ'

1~.G91

1,t1I.~1

6, 214. IJ~

a,3(l7.~16

,056.412 

~870.643

2 0216 82. 2,329.{'()~

"oo,~

P~lIlLlty

$3(), ""'7 ,•••••••••••• 

IOlereSt 

$-1,1/(1 lal 

1.178 

6114 

11,190 

5.218 

30,782 

82.183 

81,166 

53,753 

24.,107 

IVS,0:.6 

72, 220 

:$7,330 

1,66;.403 

~006

161l, 767 

697,006 

381,664 

836,061 

76.1162 

6\l.3S1 4,280

$30, G'Zi 

TIL'( 

6 

18 

4 

Il 

6 

1

: 

JO 

13 

13 

13 

13 

18 

67 

1:Y.l 

2III 

346 

6111 

(\(\1 

2>12 

14 

It6lI1S 

AFTER DE:CISION BY THE TAX OOunT 

• ·~.·......I •• _ ••••• ·1······· --- ---1- -.... ---­.., 

T3X 5'eat 

... _-. --­ _._-._ ... 

RLPORT OF CO~1MlSSIO!.\lER OF Th'"TElR..~~\!L REV&"'\UE 

lUld docl~red \'a!ue exoo"·llfOnl.3 

..... -... _.:: ::: ::::::::: ::::~:::::::

:::=:::::::~:::::~:: :::::::::::~:::

.... - -­ -­ --­ ---.. -­

::::::::::::: ~:: :::::::::::::::::: 

...­ ---­ _.. ····_·1··.. _······· : - -­ . :~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ::::::::~: ~::~::~:i~: ::::::~~~: ~~~~~~~~~~.~ ::::::U~~ •••••. -.. --._..................... 6 14,331 1I.ll78 $'7(9 26,"~

............ ---..................... 3 1.3. M9 12, 359 ~67 '26. \lS5 

o 12,805 IIl,009 474 23. \/78 6 Ii, 364 13.081 4, Q32 35,317 9 1,832, S64 1,320, -1-16 22,3(\t; 3, I!!-" 601:1 

o 7,m 6, 104 300 13,331 12 1,320,690 7%,430 2,711 2,119,031 1.3 1,266,632 &lB,078 2f>ll 1,055, tl69 61 45\1,249 217,2\18 39.804 716.351 Ii3 1,140,479 462,382 n,600 1,614,461 330 3,002, 473 I, OZl,;j03 108,08i 4,132, 863 4.00 3,79S,264 1,077.606 142,11lO 6,OIll,02O 

312 821,426 lSI.!lOO 5, 23~ 1,008. ro9 

648, 226 ll4, 779 1.1iOO 644, 806 

....:::::::::::::::::::::l:~::~: ~::::?~~~: ::::::~~~~~: :=::::r~: :::::~~~~ .......-­ 14.3-lG. 737 6.9;0.076 34.1.1111 ~,6G3.628 -==== -

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

\} _Additw-nal illcom, and t.&CtJ.a projits tax asse88nllmt.a on thfJ Commi,,· 

I.JI r'~ and C6llecUmr' liJStlt made during the jiscal year 1943, by tlU !lear_Con. 

'rON STIPULATION BEFORE TifE T.~X coun'}' 

ItA.••••-...• -. -.......•••.••••..-.••••,•••_ •... "!" _., --.­ , , . ..­ _ --_. -.. --_ .. ··,··········1·····.­ ·-1·-·-· ,. -!-..••••...••,..••••••••.. 

$4, GIll 

103 

11 

$H.623 

5.2ll8 

8.471 

64.1»17 

120.0111 

46,833

39,&l1 

39.28:l 

70.620 

84,6111 

64.041 

17,+U 

48, \Illl 

li8.lll:iIIl 

,a. "78 

1l\8, 738 

4:<',910 

f24.927 

2.57,248 

242. 301 29J.2M 

211,\,007 

5,597 

:lIS 

PClUl~r

2,817.7olt 

"---'7,"396' 8.413 

6,144 

16, filii 

10.643 

Zl.9:lIS 

~s. 9Il8 

'I\l,360 

107.728 

153. 6&5 

131,4\1ll 

M.035 

68,'" 

31•• 

D.\Y LETTER 

$10,001 

4BO 

70

2'Jt) 

41 11 I" • __ .­._ -"--1_ 

17 

50 

23,880 

26, 331 16,774 • 24.031 

25, 621 ~7, 098 267,382 

280.364 

207,2&l 

387.902 

375, 461 368, 7~~

3«.568 

73,\l8ll 

Intue5t 

SI27.32.5 1I,1~

11, 139 

116,216 

226,722 

312, lJ33 201.737 

70S, 167 

Ml.lOl 

003.5.\2 

1\24.836 

+f.(l.940 

=:~ 863. ~(

I, 276. HIT 2, 100. M5 

2, 7114, 6la 2,~. 71>3 

"'6'fi,~7

e, fDi. 017 

3, 5~.410

17,318 

13 

Tu: 

$10,. ~7

I 

4' 

13-1. 

--. - •.. -.­__ , 2S,S-1O.114 

Ir~W5

d value llXce5!l·prallD 

'l'u yc'!!' 

•NTS ON AOREKMEN' 

116 REPORT (}P COMMISfS,IONER (}F l!IJTElR1\"WL RE'VE~-uE

Incomo and c1eclnred "slue excess·prodt, tlU: IlY.!Oand prlor•.• _.. _ __ .. __ _.• 

1021 .•••••••.... _•••••••. _. _•••.•_. .• 11122 _ __ .. . _ _ . 1923 _ • __ .•_ 102•••••••••••.. _" . . •••••• 1026.._ • . __ . _•• 111'11.1 _ •• _ •• _ __ ..__ _ . 

1(127 • __ • _ . 10'2:> __ __ ••• _.. __ ••••••••.• __ 1"2jl _._._••.. _••• . __ . _ . Ig.JQ•••• "_' . __ .. _ 

19:U_ _.. __ . 1~ __ •. _.. __ ••••••••_.. 1ll33 _ __ .. . 11134 . lVU _.. _.~_._.

IlI3O _ ," . lID7 __ . Ill3l1 _ _._ . 103? _ _._ .. ._ .. 

:g:L::::::::::::::::::::::::::::::::::I 

19-12 •••• _ _.. __ 11143 . _ __ ._._ ..••• 

TotaL .. •... 1 271 ~g2.

I . I I -I F:x~ protlts tl\X: Ill-IU __ .. .. _••••••••• 

l~~:::::::::::::::::::::::::::::::::::I 

·rota!.. .•••••••._..•. .. _... ... 

TABLE 9.-Additional income and ezuSII proji.ts 

3ior£Cr', and coUeaors' list~ mad£ during tho fi3ca 

Income aod laX: 1~ aud prlor__ •. __ . ... _•••• • 8 

1ll21 _ .. __ 2 I~•• -.. -.. - __ ,_. __ •• _•• _.............. 3 11123 __ __ •. _ _._. 2 1I12~ ••••.·_ .._ ••••_._ :. :I 111"~ _ _... 2 1112(; _ _••• _ _......... 2 37 

1027 _ __ •• I 00 

!m:..:..::.··::::····n:·::::::.~·~ J ~~ 1=::::::::::::::::::::::::::::::::::: ~~ m:~

lEt:::::::::::::::::::::::::::::::::: 

I~ __ __ .••••••••• I,IIO!I 

nf 

2, 

l:~m ~4, 220 

l~:::::::::::::::::::::::::::::::::::: t~ t~: l$ol2 _.. _.••• __ .. _........ I 143 

I~~:~::::::::::::::::::::::~::~::.:: ....~:~...;~~~...~~;~~;r ..;;~·~~ Excess pro.IILS tu:: I o' llHO.................................... 161 4.6,008 45;,866 ;.04-l 1941. ••••••_........................... 111 617,3$ 28,067 3,­ 1042 .••••••••••••••• - •• - - - - ···---····1::.:: 

Tow_ _ ••••. _....... ~2 OG2,467 -nwil 10,351 

on.ndtotal... __ .. . .. •• _I~ 1a,24ll,433 770,:1110 
__ 

118 RLPORT OF CO~L\n_ 'ER O}· l)...·l"'E'R'..Kto\lL RETE~l"'E

income Q1vJ. c.&cru ~·.li~ls made dl'ring t 

ru:POR'!' (tI' :-'L\II~N().\"-It or Dn1::.rR.'\l\L RE\'E;);l~, 119 

._. hldJllOnal inc, a88l:,~mt'll'.~ on lit Cummi.,• ... fJlld colll'cJoTw' Ii ar 194.';1, by lo.r Vtor. ('010. 

III f'H.\I·I) JrCll'\I:!IY \SSESS~fEXT"

==
 Tax ytar Tlrms Tid: In'l;l'~t I PeDllltl 

llIronu' lUll I tlo,·)arc,! '-nIue cx~<·proOI5 (.".10:!Q lirJcl prior._ _. ... ~~ _ 

1~121

1M2 

1(12:1 

11'21 

I'.J~~.

11120 ...
 1027
 

IlrJll ••
 10:19.. • _ _ _._ .. 1~31J· ... _••••_ •••.- .. 

:~ : -~ .::::::::=:::::::::::.:::: ~: -:.'::::.:::::=:~::::::::::~:C .. :~ .. :..~::=::::::::::::::::::- .... 1113. 

10311 

l\1.~O

1940 

11141 

I04~

1(113 

TOlfil 

f:xc·;;;~le!lts_~~~~ _ _ . lOll _. _.. _.. __ .. 

19-12 _ · 1, 

TOlnl _ __ .••••• __ ••.••• 

nd totaL . ....... -... 

(Il) 

TIU)'f'lII' IINIJ• .I~_I InU'...." P""nll)' .I~

~I I 1-1 

J·I 

III 

It) 

I. 

:.'U 

~l

~I

-.r. 

21 

:!.~

~.J

3.~

ftl 

'i~

117 

HT! 

1111) I 1~1

11'1 

I~l

24 

I 

12. s.r,l, ;tJ~

:!2,fll:t 117, ti(4 

II. I.....' 11.~1

_,_ ,_1.2l\1l,~:I:

J --­ ..-., 10.328 _~j.I~1 1.110,1112 

• 1l,ll1ll, bJl I 2,303. 63& :;::i,'I7:7:'l.'''I~. :!'n, "'I 

'Y.!. 

10.00; 

21~. ':;,1' 

171,,6Of, 

:.lM,(II~

2.o.').~.m

l,ili2tl1.1,~~ u, I ...... i~

:,m,fJf,.' 

7<1!). HiS 

1fI.~l'I."6

of, laij 7ll~

12, 30~. 331 11,1).I·t,fl.11 

13.~I:I,~l

11. OO~.Z4~

::'it.fllIO,2lJl

Il\Il.r.'>8 

3, 1170 

Totnl 

"d lntnl 
------------

TOBACCO. CIGARS. CIGARETTES. ETC. 

TABU: 11.-1I-fanufacl'll.red tobaCCO: Number of factories operated, leaf lobacco and otller materials 1Uled, calendar year 194', by colle.clion district.s 

and by S latell • • 

Numbrr of ract.orles I Mliterilils used in manuracturlnp; tobacco 

In busl· I
 In busl· UnI~:;'~l, Opened J Closed 1~~~\, stemmed Sle~fed Scrop. In procpss StNUS Licorice Sugnr O\~~r8~a. Tot,,1

________I~__I ~I--l-e"-r-.I----I.----I----!---------_I ~----I.--_ Dl.~TIl1CT PournU Poun.u Poundl Pound' Pou"d. 

Arkan.o;ns._ •• 1 0 0 1 ....-.....__ . 5
 121
 .'lrsl Ca1iromi3·,~.::------.---­ 11 0 I 10 18,071 100,886
 321.226 l;bth Cslif"ruJa, __ . __ :::::::::: 13 0 0 13 153 I,m
 26.(Wl


Co'mccliruL.... __ :; I 0 6 --_.. _----- .. 23.200 nem....arc__ ._" _ •.:::::::::: I 0 0 1 _. i;1il7;784' 2,710,32.S FI"rld"__ .,,, , ___ , _... __•• ____ . 3 0 0 3
 ~------_. 1,409 First lIIinols_______.•___ ...... 40 I 7 :w --6; 042;886' 614
 Il. BM,I2!l P.1~hth IlIIDoI ••••••••____ . ____ 17 0 Z 2.~ 8 166
 113,16') IndI6118._.......___... _, .• ___ • 21 0 I 20 lioI,600
 114,612 10'1111_. __• __ ••••••••• _. _• __ , _", 13 0 Z II --··----225' ---------_. ­ 117,5019 J(nnSll.'.. _. _.•____ . _....... 1 0 0 I 000 12
 687
 "~nturky ••• ______________ ..::: 21 I 3 19 12,265,165 7,512.8il
 41,·144, '76.~ LoulslJlOII. _____ , __ '._.____ 0 0 0 0 270
 270
 .. ------i78' ~rarylnlld ......"" .•_._•••••. 1 0 0 I
 412
 

MO~I,hns(}tts ........,_ ..••_", 19 0 1 18 62,723 ------a;m·
 240.888 

20 0 I 19 12.1,476 4,303.751
 7,9-11,010 ~11~~3'::~n~''',~:: :::.:::::::::::.: 12 0 I II
 3'l.765
 Flr.rt ).IlSS<lurL..____________•• , II 0 2 0 --';.jii.~:265' -i8;09ii;«i98' 38,814.7;;2 Montana________ '. _ •••••• ' ' ••. I 0 0 1
 .. _-_._---- 180


Nebrll!\Q ·..···2;226· ....._..._. 4 0 0 4
 14.497 Fifth. ·r.... Jeney. ____ :.:::::::.: 13 0 2 Il --,;iiii:930' 15.328 O.7b9,(,IB Flnt New York____•• • _ '••• 2'2 6 4 23 212,03ll P59
 MJ,558 Serond "ew York.____ ._____ ,. 41 2 2 41 75.872 10,952 ··----i;700- '...... 100' _::::::::::: :~:~::::,:,:
 160.312 Third I'e'" York. __ • __ •• ..- 15 ... 2 17 37.354 1,&;8
 116,200
 

Fourteenth Kew York 9 0 I 8 212,6711 2, 546 '----29; 247' J2.~ ""'2i;~i" -----28;67'·
 321,334 

Tvenl)'·nm New York:::::':: _______ ._ _ _.... 336 700 700
 19 0 2 17 .-..........- ._----­ &t.... ~211
 

TWODt)·.eI~blh New York ___.. 19 2 4 17
 30,113 Nonh Carollna...__________ •.• 10 0 1 II '82;470;420' iI8~~ --3.fili;~- 9,7M:~ -10;673;1110- --g;iss;iSI
 l28, 676. 887
 Ftnl. Ohlo__._ ••••• __ .•' .. 8 0 2 II 27,ll83 IB7 J. IlI'J, 609 8, 174, 46f :s. 7VO, 17lI
 =,1114,449 

TlII\\b Oh\o ••••••.••• 4 0 1 s eB7 ...287 J,338,182 P, 671 I,_GO 

O~'tiD-. 1 0 6 1
 1,.­ 1 , ·····--ii· ·······-ii· ...._. lif m 

TOTALS FOR STATES OOMPRlSINO MORE Tllil.N ONE COLLECTION DISTRiCT 

6 :m 

203 

8 

97 

I Inclurlc~ only thooo r~ctorjllll producin~ l>,,~hl~ product., cxdud;n~ 218 quasi mlloutllrtUlTrS whose operations am reported in tllblo 30. 

STATIC Pound. POlln.u Pound' Pound.J Pou"d. l>o",.d. Poun.u Poufi<U POUllIU 

Cali!om~_______________ ..___ •• Z4 0 I 23 18,224 102, III 97,356 21,328 "---64;468 14,012 31,2n 62,968 347,17 

I11lnol", ..................._,_, 67 I 9 69 6, 042, Sll-I 780 177.059 28.31l'.! 232,708 117"­ 5,431,022 11,078,' 

New YorL_________ ._.___ •. ____ 125 13 15 123 537,914 16,044 1,0\>7,4.',1 88,M"7 30,iH7 24,ifl5 22,191 2!l,274 1,817, 

Ohio .. 41 I 6 36 7,38:;,741 7,216,937 4.13O.18{ 105,214 2,003 1,653,8'11 4, ~IO,810 4,700,988 211,006,61 

Peno.'YIV8·riioi"-'~:::::: :::::::: 04 2 II 67 3.619,306 :lOll. 209 1.774,105 249,655 78,253 336,447 482,131 623,0')1 7,37'2,1 
T\RU: I2.-,l/1l1l lI!adllrrtl 10/),1'<:0: ()'/fl/lli'y 1II(lIW!'lc/ur d, millumi al cOlllmellcelll/~ntand cia, e"f J"aT, 'f/lw/"d/"r r.C/fllrt ,,,,,It,u~I''li,I, c"l/'lHlf'T 

!I' fir 194.!, b' cnllectifJII di,<tricl,~ and by daled 

\ 'II 01 I til 

,.; P cbf\ • TOlailO On hMlt In , nlllkill 1'0181 UDt'~ I'ltl Jan.l, I' 2 nd nlltr I fQr 

---------,----------------------------~

r 

7 

./ 

:": 

I ~crall 'I" i,,~ (ab" and .null ill W. t IJJc; lb 

tI,0J2.f,i'7 ponnd~.

'~flUlu[3C(UIelll6ha.co) W~\: I~) r(."1Iluv,·d (r{J1I1 r ·Lnril·.~ wllhoIJ1 r lymr'lll fI! 1.;•.1 t!..' 1~»)]ow:$; (a) For usc uS the Unit..cd $rat(·~: l{j'u1tH'kr, :l~.:.. JlulH.d...: tiro.;r Mn-">4mri. n:..:i71'f 

pound<; ~,?rth ('srolin", (.~~,4!17 I)(JUl' ; fl I ohio, SJ,i:tJ IlOUU,1 ; .!'\'drlh r','nnsyh'unin, 1~,7ro ))Ound,; ,'jrj:inia, Z11.7l!~ pound; IOtlll, l,JW,4I:1llOulltl'_ (hj Fur u'" ;,~ ,..:. ,hm',: Ffrs.l.ll1loo .1.024 pound; Keohtc.ky, 407.f)(I() pHIUhf..; IIn,1 S,tI.(;Il1rl. r..r"I.Io-...(lltlIIUUls; ~(}rlh ('f,r hUQ, !.2(;,:J,)ij pounds; first Ohio, 437,000 jJound.; lWI'lhh l't'I\U~)'1\ imh,. :tJ,ti""J IlOu(td:.;; 

Te 1C , 2!, pound; Yi,,:mJ I, I,O~"',~U pound; tol;]I, :1,100,; 1))OUll,b. 
---------

--------- ---- ----

------------

------------

------------

--------- ------------

------------

-
 TABLE l3.-Cigar8 weighing more than S pound8 per thou8and: Number of factories operated, 3uantitv of tobacco used, number of cigars l.'o:) manufactured, on hand at commencement and cl08e of year, removed/or e:r;port and tax'paid, ca endar year 1942, by collection districts and 

by Stales. 

Number 0/ Cllctorl,)S I Tobooco uood In making elgar$ Cigars weighing mo~ UUIn 3 pounds per thousand 1_ 

In Qllsi· Scraps, In bn~I·11 uoss Un· Clltling~, Manufac· Onhanrt On hand J~~~~, Opened Olosed Stemmed ]nn.1, stemmed and ture<! Jan. 1,1942 Jan. 1, l\lt3 For ex· 1042 1943 clfppings portntloo 

DISTRICT Pvunth Pound. PfJ1md. Number Numb'" Nttmbtr Number

Alabflma.. _ .... ___ . _••••••••• I 1 5 430,4211 67,836 009.~1I 46,477.3(;4 2,275 1,211,222 Arkansas.....••••____ ..•••• 3 0 0 3 1,653 431 47 1(}l,0,,4 400 SOO .... -_. - - -- FlBt CalirorIlUI._•••••....... 42 I 7 36 794,78.5 78, 245 7i9 49,608. 068 10,034,J06 14,686.887 
 

176,900 Slxtb CalUornla ... ___ ._•.•••• M 3 14 43 125, 717 4J9.038 2, 175 28, 1\,';6, ()'~7 2,578.16;-­ 1,707.868 ZlJ,475 t'ok>l'IlIlo.....................
 8 0 4 4 4.3.33 7.342 1,343 616, 327 «,490 44,100 Conn"ctlellt•.•__ . ___ ••••••• __ 99 (I 16 83 634,524 00.101 [,6,402 32,956.5U 2, 702, (,96 2, 8\1o~, 351 Delawlll'C_...••••• ______ , .... 3 0 837 674 332 ~I, 775 350 z.;o Fknids........ _ •••••• __ .....
 136 9 120 ]6,623,274 1,294,354 l\, 521,683 I, (}l3, 3.53.139 14';>02, W5 7,1)3,3.757 ""-566:2Iii' Z~

0,

I 3 

11 0 8 3,879 57 8,172 877,426 8.862 .5,930 ..._-------­ ~~~IS ...:::::.:==:::::::::::: 1 0 0 1 55 67 _....._----­ 6.000 -.--.. -_ ...... _­ FIrst mlnoi~.__ ..............._
 267 9 31 245 224,976 138.008 22, 320.150 872, 00fI ''''610:686­ !l0.184 EiRhth D1inois._•._____ ._ ...•.• 78 0 16 62 (14, l83 10,676 16.664 3. 82.~, 616 86.176 31.210 _._._---_.-­ Indiana_ ••....._._._ ........
 44 1 .5 40 I,M3,li/H 1,006.910 219.144 132, 015, 079 2, 716, 438 1,404.241 1,084, i.5O 26 0 4 22 16,875 2, 262 3,274 1,(I,35.51Q 19.390 1r.,115 ~;u.::=::::::::=:=:::::::::: 4 0 0 4 33i 22 248 25,850 J79.43O 144,380 --_ ........-... ­ 19 1 2 18 104.087 6,376 1,181 4,679.027 00,320 47.892 10 1 4 7 674,930 477.058 394.:H7 77,564,138 1.14.1.600 2,288,699 -----iO:7oo 21 0 4 17 20,'100 I,M8 1,241 1,186.799 43,(}l3 22,787 ----.- -.- -.­ 19 0 :I 16 77, S94 132, 22t 39.619 10,572,186 99.73Q 20,693 ._.----- --- 173 2 33 142 001.575 16.~. 192 582, (166 61,309,449 1,497,482 1,824,744 179,000 

fi~·~~.::_:~::~~~\ 83 3 II 75 719,208 1.071. f>10 20,800 83,931,331 3, G:lS. 300 1,194,171 .. _._-_. ol.2 1 6 37 ]4,827 12.811 6.r.17 1,643,73, 77.793 4S,793 -~

-- ~ ~ .. ----­ Fl"'t MlllllOurL.......•_•••..••
 44 I ... 40 !\2, 140 11. 7S.~ 18.033 6,128, 611 t.2.744 2.~. 219 ~-~ .. -~ ...- Sblh MllSOlIrl. ..•_____.• _ II 0 2 9 59.3<15 Dl,899 1,697 15,101,126 47,957 71,3,12 5 0 :, -----~----- 0 871 7511 40 81.467 100 _..........._­ ~:~~~-.~=:.:::~::~::.:~.~: -..-. i~'571 9 0 2 1,349 1,072 IlOI 153.695 2,300 Ne1'Ill"................._..._
 2 0 1 12 4 JO 665 ···········-1 --.... _.... _-­ New BRDlpshlnl............. _
 24 0 713, 337 ""46li;liiF ....8it:o:ij,· 71 11,904 713,073 69,300,7-49 60,000 FIrat ~ew let'llllJ•.... _..•.•••• 20 0 1 6S(),936 1,963,71\6 74. 510 141,87" 1101 2. 874. fl3Ij 4,100,IMI 1,281,100 r lU\h New lenllT.............. 8lI
 0 11 3,100,037 603ft, ZllI 407,64D 036, 512 25, 030, Cl3.1 13, 981, 8IlO 8, llSl, 912 york.•.•••.••.•. 118 6 2lI 1,06&. 1$2 lOT, 1117 2lI,~ 62,824, 142 14,Q2, n7 17,644,837 80,800 York.___•• . 1\0 a 17 411,. us.­ 21ll1il1 1ft, 113 2,41 m aoo t.ro- 0ll 

Ikmoved I 

IPersonal I CODsump'

tioo • 

Nu,mber 

601,242 

2,279 

37.244 

97,051> 

4,047 

2lI5,339 

2:945:3115. 7,203 

.-300: ioo' 

39,426 

43, HI 

6,744 

'--.i2;400· 

---j3:iiSO' I~. 918 192.8<10 

168.646 

17.437 

84.76\ 

5,!\71 

1.767 

M6 

M 164.920 

17,00f 

GUo S6/I 

Jt~

Tax·paid I 

Number 

45,214.175 

101,375 

44,739,9'J3 

29.158,412 

OI2,50..'lO 

32, 494, 580 

81,875 

1, (}lS, 232, 273 

873,155 

5,500 

22, 273. 264 

3, 83.~, 155 131. 769, 685 1,03.~, 050 00,900 4.555.~

76, 4Of~ 389 

I. 192, 075 1(),6.~,30.!1

ro, 610, 347 8!l,~,820

I,OM,300 

5,011.375 

M,005,870 

79.000 

HiS,400 

650 

M, 936, 00.1 139. m, 913 47Q, MIl, ll'l7 

49, 737,:IllS ."/4678 

l:iI 

l'd 

rz 

j
 

:>;l 

M 

oil 

t'1 

2: 

.. ~:1....~'~.\·.~:::::::~~: ...~~~ .lt1,= _ •••••_ ." '10.... lI04.liIl:I 2M.1I95 •••••,..... 75,1m I :M,G14.f>!loO 

lIIo.••••.•. " '::::::. :16 2112,1 2,11'3,462 2,27li,OOi 3,Z'J7,943 \ 1,235.350 WIl, \ ~,sg\l.M() Ur Oblo........ ..:16 G2". 266 35'1.419 , 402,4M .,. __ .... _ 2,1&1 4, .33,1\10 c.olh OIJlo... _ ,'>6 26ll.U26j' 41,379 2,97,1,252 616,451 .. __ . __ •.••. 40,176 I 31,$(')3.000 11. __ •••••••.•_ •••••• JJ! ;j,:1Ij8 2,169 I :100 -1,160 _. __ ._..... C,79.21 3:10.930

FIrst PenwyJv,u,II. .._•• _._ 373 25, MS, 737 11.012, 842 4~, liT..!, 2lJ3 25, 418, 69~ $('), ~9, 725 520, ~!2 ,I, ?71, :~~, 7~
 

Twelltb Penmyh·so/.o......•_.. 2~ 552, 010 ~,671, 8M .J, 68,.008 10,087, 8IG 3,033,700 9..l2:j Hoi. 1>3_.958
 

Twenty·lblnll'ennsy]yanlil... 3// 329,1i~ 3,939 2,l08,'162 1,499,467 ._.... 13,002 21,713,061
 

Rhode Csland.................. 2,1) 129,712 'I 2,1!\4 1,195,059 551,574 ._•• _... 6,582 7.064,695
 Soulb l:ilrolhUl __••_... 3 1,241,19 2,575,761 6,928. OU, 4,539,588 8,190,000 I 1,740 221,132,897
 Soutb Dakota _ ..__ 3' 3201 5"f . __ . _.. __ ......•••__ ••_••_. 897 44,000
 

Tenllf.llSt ••..... _ .._ ••_ •• _ 8 193.8-12 30,597 2,217 8,3401.9S2 2,200,M5 •__ ..• __ 9,423 l6,259,f>G4
 

Flnt Tl.'xss..•••. _ •. __ . __ 7 137,307 6,3S3 2,1,938 242,015 I Hi!, 'Hlli 1,871 8,205,865
 S-mITe"'lL'l........•. _••••• _ 3 1,56.5 2'12 1,013 14,179 2,91)7 _. •.•__ 1,768 188.325
 Ulah _ •..... .•..• :I 3,658 10,349 9 35,925 15,375 ,,, ,,,,,, 6,756 873,626
 

~r:;aab~tnl~~to-:n=·.''.' '.' '.'.:.:.:.:.:.:.:.:.:~-." '.' '.' I: 2[ -- 3:005:37;'- .-i;003; 200-...-- .i:887- --28i;4,56;007' .26:044; i60' --s:ooii:44S' "2:(l88; 726' -. 2:iii!' "29.:004;2iii • __ 7 2 1.103 432 1,189 137,943 34,57,~ 38,100 ••• 3,69:l 130.725 

W_'lrRUlIIl...... __ ._ ....••• 22 3 1,775,376 1,IM 322 82.676,2182,861,205 1,3()o\,M7 00,000 838 84,182,038 

WIaco""in_. _........•••_._ __ 200 23 181 200,849 63,951 1211,930 J9, 254, 145 009, :18i 192,005. __________ 245,329 19,426,105 

WJumlng __ ........••••••••.. I I 0 .... _ ..• ••_ ... . __ ...••••••.•••• _ . . ... __ . • ••••• _ ••_ ... .•..•......•• 

Total, 1042•••• . .•• 2,9.39 --76-1-4741~1 64.800,700 37,727,231118,742,658 ,5,840,804,617 !205,596,500 iHl,037,73.~ 67,008,756 6.837.0Il3 5,821,468,583 

Tol.al, 19-11.••••••__ .... 3,2M ~~ 2,939 M,m, 166 i 34,540,976. 17,370,186 !5,61O,175,692 12M. 162,362 1205,504,956 13.933,153 6,910.320 1~,637,684,62,~

1J1CJ'l'lISe •••• - _., 361"" 1 , 3,186,25511,372,47211 230,628,9251' ....•....1._._.. __ 53,576,003 """.'--1183,783,9.58 Oecre >6................. 315 47 ••• __ 398 I, 418,400 •. --._ _._._ 1 48,565,862 64,557'2231 ..-- -... 73,225 - -­

TOTALS }'OR STATES COMPRISINO MORE TUAN ONE COI,LECTION DISTRIC'r 

, STAT1\ Powld, Pound' Numt"r Number .',rlt'm~er lVumher I Number Number 9(1 4 1 Pound' I
 cauromla_ ........__••••_ ..
 12,612,273 H8,425 13.,300 73.89ll,~

~I 21 79 1Y41,002 497.283 2,9M 78,265,605 16.394,745 

mInols"._ . ~- ----~~---- 34~ 47 307 280,159 H9,684 126,848 26.145,7(;6 95.1,075 641,896 -----_.-_ .. 348.526 26,IOS,419

M!sso'1T 55 7 49 141,486 232,65-1 19,730 20.229,737 100,701 102.561 -. -- - ---. - 90,632 20, 137,2~

NR "~, ..:.:::::::::::::I 100 0 17 112 3.700,973 7,306,004 :'72,059 610.909,413 28, 805, 5f,s 18,150,839 1O,2lj,1,012 543,230 009, 849, 900

Ne... i orl.:. __ . ___ .._._._•• _ .. 704 . 27 114 617 3,013.695 1,f>36.713 192,778 240, 955, 33~) 28.211, 1050 27,1113,995 4,530,400 603,019 200, 000, 022 

ohio.... ".' ...___.... _____ ... 137 • :I 23 117 9S4,8R8 3.025,52,5 647, 9.~4 263,333, 595 6,512,207 4, iSl, 740 I, 23~,aW 288,182 263.840, 500 PlIIUlllylvanm.. """ __ '" __ .•_ 7 72 370 26,700,397 16, 718, 6,~2 7,361,736 2,361,743,001 54,410, GS3 37,005,978 34,193,425 [,42,897 2, 341, 000, 784 43r. j Texas....... _................. 10 0
 I 9 138, 932 6,625· 2G,lj~l 8,306,007 2,)6,194 1(;4,432 --~~--~~-_. 3.639 S,~,100

1 1'be nomber I)/Iactories iu business Includes factorll!!l wblch manuCactured tbe small cl~ars shuwn in taNe 16. I Cl~ars were also removed lrom factories witbout payment oC tax ~. follows: ra) For use of the Unitcd States: Florida, 60,000 cigars. (Ii) For "se lIS sea stores: Fir.lt California, 1~ }'!orida, 2!l,000; Indisna, ~O,!JOO: fifth Now Jorsey, 908,000: tblrd Now York. 119,000; nrst l'cnnsyh·ania. 1,400.700: twelfth I'ennsylvania, 1,969.500; Soutb Carolina, 2,000,000; 

Vlfllllhl, 2.681 ,7~: 101111, 9,41lS,OOO CIIl'Ors. 

I 'l'bo Dumber 01 cigars oC each clllSS removed tax·psid at dllTereut rutc:ll& shown in table 14. Avemgo {juantlly ot leaf toblillCO used per 1.000 large ciger!l, 24 polllids. 
TAlII.l, 1·'.- ·ig'If.~ IfT;gJ,ir,u /IIOf( limn ::1 pouruh per thow;uml: NlllIIIJl.'T Trllloved II): -paid. by r1ft,~.~I','. roh:lIdar year 1.94~. '"' re,lll'rti"n ,/i'/l'idN 

(l nei Iry St~ltl'H . 

1)1 r 

I. 

'['lOX DI5TRIl'T 

J\'llm'wr .1'l{rlmbu .,\1'Jlmber f\'umli,r J\9'J,.w,.rr 

4, 7l1il•• 17 29.450 075 7:J, ''ll,4o.', $:l....~, liS, >tl 

:iZi,9-Ir. I,I(JI;.·I~ 112.875 1. ~"4) 2i , Ins, 411\ Ir2, (l(lt ~7

2\1, inl) 1 7. ,,76 ~.o y;() :;XI, 1:~7, :tIF, 4V,~'ill i'lO 

1,3'2, :!llll 17, ~l. 4311 977, :!1.7!o(J f~f;I, "HI, ~t111 1,7:\,\ "Nl.29 

S,2lJ . (;r~J 1,370.835 8O.ZlIl 23fi, 0I1I, O'~ 72'1, :l!l'l 

117, I,.... ' 

:1, • :m" 

(~ ~'(J" h, ,(l,l, \1. I J, im.oorr 6,950 2bJ, 111. ~.l.l l~',~, 31:1. 1Ii 

, 2311.1176 41,7'16, Gli5 1. 7:t1. O;'Q ~, 350 2, ;lH, OJ .1, 7s,1 'i, O'J7, 873. 03 

1,41 l'S'), i9,~ ~oo Illl ~,a"I, Hltl •. '1-""" ~i'

,\ 

I" ,0'1,&11 I"'''' Iltnn 6 n b and no~ more Ih811 S n 9('11) mO\l I wlor til Xu m· 

(m nollM:lllfl'<110 II I mol'<' hRn' ond Dol mare thlln ,5 !JJ 0) romo" 1 1",1f,1 I ,Q !Ill' 

cigar (n uloctu tto, ~mor Ihllll 15 cit an not mOl than Ct;n ndl) I'l'JTJO\" I I r~J' lu • O\fm· 

ars (mll.lmJaclu I (0 r l II Lmo lh n 20 'DLS b) removed prio, (0 X \ embfr I, 1 E '1'3Id. 

I 
__ _ 

TABL& 15.-Cigars weighing l1wre than S poun<k per thousand: Manufactured and remolled tax·paid lor domestic consumption fr011l customs 

bonded martufacturing warehQuses, class 6, by claBses, calendar year 1942 I 

NumlH!r or warehouses I Tobacco used

1-----,--.....,------;---'----,.-------;-----1 ManufacIn busiJ I !In bUSi'l Un. tured 

nc&! IOpened' Closed· lIe_'\8 Jtommed Stemmed Scraps Jan. I Dec. 31 

-------------------_·_------=---1--:-------;----1-----1----1---­

Pound. Pound. Pou.ndf N"m/ler 11l42 . .. __ . •••••••••• __ ._. •. _._ •. •••••••• _ •••••• _ •.••••.. 6 I 1 6 789.946 907,694 26,200 111,202, IlSIl !flU _. •••• . __ • __ •••. _. . • ._....... GOO 6 m,85ll
 1,037,ll12 121,162 114, 1l:M, 897 ---------1-----1-----1----11----­ hlcreaso .. _.••••• . ._. •••..•.••••_ 0 I 0 10,0113 ._._•.•. __ • • ._. .. __ 

Decrea..;e.•_. .•.••_. • .. .. --------____ __ _. . 1_ -..-. ~- .---.----.-­ 130,218 lU,1I62 a,721,OO8 

Removed I",,·paid 

Value or Year stamps lllred 

Clils., \. ClaM B CIa!!.' C i CIBSll D Class E 019." F .CIIllI' 0 I Total

N"m~r Numb" Nl'mbtr I NUlIIbt--:- Num1}tr Number Number I--l>-·u-~--r-·I---- 194.2 .•••• . ._._._._••..• _••... __ 121.5&>,118 '1.1.51,525 154,295.303 '14,931.450 .S.0I'.... 740 6,640,36-1 910.357 I07,M9,863 1674,229.16 I~I.._._ ... ••• ... ••••• 26.392,619 1,1114,594 66,ID1,ISO 17,I9S.r,01 I,MI,402 _•••••••.•••• . 114.358.296 692,H8.96 

i)t~n:;_::::~~::.:~:--~::::::::::::~::····6;821';;(01· .. ~~,_~~_ ·--ii,S9,;;g77-1----2;267;i~5-_..~~~~~ ~,_~,_~_ .. __~~~'_~:_ ----6:798.-433· ~~~:~~~~

1 Complied from n"mtbly returns mel! witb the collcctor or custolt1.'l by tlte manuh\Ctul"\'r$ operatil1~ Ille Wllr(:),ouse.. 'rhe above figures are not Included In table 14, whloh sho....s operations of ractorles und"" the Internal revonue laws only. These bonded manufacturing wlITchoUlles are operated (\~c1u8ively under custOIlU slJl>ervls;on, under the pro,isio1l!l of 

TILle IU, 1!eC. 311, 01 the '1\Irlll Ae! 011930. 1 The total elll.Sll A cigllTs shown as removed Includes 21.M8,9111 elgars (mllUurac!urcd to retail at IIot Jnore than 5 cents each) removed prior to Nov. I, IlH2. as clBSll A tu· paid at J per thou.,alt'\. • The total clB.'lll H cl~lII"6 sllOwn M remo,ed Incllll!6s 1,IM,525 clI:ru-s (manuracturBd to retail at more tbnn 5 ceuls eacb and not more than 8 cents each) /'Croo"ed prior to Nov. I, ~2, llB cl_ B lax·vald at sa JlP.r thou..',md. • Till! toW clasS C cigars shown as removed Includes 52,3Ii6,91\.~ cigars (manufactured to retail at more t~ 8 cents each and not more than 15 oentl oaeh) removed prior to Nov. I, 

lel;IS cIaa C tax·paid at $5 per thoU8altd. 

Tile toW clasS D cIIan shown asremoved Include&14,t8I,lIM c\pn (manufsctored to retail at mora tban 15 oentseacb and DOC mont thBD:lCl Il8UlS eaoll) renlo ved prior to Nov. I, 

1M2-II'" n .ll!IId at ~lOJO pel' tbouland. - -, 14W lIIIIIB eIpa IIPDII_ 1,286,.clIIII (-rllOUUe414nc.n 1& -.tban 30 oenweKb) ~~to Nov. J. 1lHt, III ..It: lU·JMld a& IJU. 

'l'ax-l)lIld

during I\)·t~

Remoyt"d \

~'or

(\Xport:llion

On hone\ 

]u1l.1,1\H3 

, 

I Ollh:>,,(\ . Jan. I, IIH2 Manufactured 

Scr~tpg..

cuLtIDgft,

lind 

dipping>;

Stemmed 11,,­ stmJlJlJcd 

d I Po d Po,md. N- mbtr NMmlJ<r N'tTnber NumlJ<r Nltm!>tr

I'I0ridll__..._.: .•.• __ •.•_._~J~.T.~wr __ .. __ .• -- -----... pO!l~~~f :::..:.~':::~:. la':f 7~gi:~ 1~;~ I~:~g 3,226 1'~:r~g $5.~~:~~ I'lltbNowJerscy-----...... •••• ----..--- - •••••••~.. 8421 G.llS 36"7210 115.670 11;4280··..-34-000- 3,OO4.6QO 2,703.45 SOCOod}lewYork••. --- - -..--..---- • -.-- -.. 300 , 9OCJ', 660 ~9,216 7.lm .. '_____ 952,410 714.31 

Tblrd NllW York •••.•••.•----------••-- -.---- ~f1T 1,833 8OO,9S0 68,250 828,730 621. M Finot Penlls)'lv&nlft•. _ _ --- ---- 6~~ --------.. 2,207 ··••..2-000- -- ..--..-... 18,000 13.50 

T·u~~tb~~~~~~~ylV~~.~~~_:::~.::::::::::::::::::::::= Bo 18,660 "--iF-;-- :::::::::::: l1,ol~:t~i 006: S30 --"18i;900- 0"--6;-;000- Ill,' 7973~', ~~1 8,84&. SO

VlJiinift __ ._. •••••.• _.. .• 139.174 2l7,98l.i .. _.. 109,315,130 5,037,000 3,3711,IOO 1,216,050 vv v"'''-' 82,301.89
 

----, ----. ----[.-----:--13-4,-4-32-.-70-3-1--100 82453
 T tal 1l»2 175 ~80 239,100 I 22.419 133, l.'iO, 062 6,420,1.15 3, SOl, 94-1 1.310,2111 • . .,..
 

T~tal: l\}l(~ :::::-:::::::::::::::::=::=::::::::: ~::::: 202: 837 2114.889 7l,Il82 14&,710,757 ll,638,151 6,420, 1~5 !lO7,585 1411, 420, 008 109. 81.\,,~
 

In I 34517 1__ ••.... -- ------------- ------ .. --. 8O'l.G85 .._•••.•-•.--- .------..-.­ U:='c::=:.:::::::::::·..::::::::.:::::::::::-:::::::: -..··2;-;i57- .......'..... 49,263 13,500,6% 217,900 2,(\18.211 ._•.... 1l,Q8S,265
 8,\Y.H.2O 

TOTALS ~'OR S'l'ATES C()~1PIUSIN MORE 'fH.~N ONE COLLECTION Dis'rRIC1' 

~TUJl Number I NU1I11Jt.r ..' \ PooRd. I P",,·lld. I Pound. I Numb'r I Numb" I Number I Numba I 4,557,010 $3, 4l7. 7fl 9 024 I 833 6,508 4,577,870 174,886 ltil. H6 31.000 l\ew york.;•••. _•• . •__ .··_· '.,.,,, ' 2 207 9123S0 2000 flll,250 . 1>41" 730 635. 115 l"wlllSylvwllO a ••• _ ...... ... ----- 'U~:s ------------. , , 

(Ill For use I Ci 'ill'S wore also removed Irem IlWtorlll8 wlLbout p"ymcnt or tax lIS lollows: (,.) t'ur .->orsona! consumption lind oxperlmontal l>Urposes: 'rhird Now York, 300 Clll:STll. 

Il.:l ~(;B llt~)rc.~: VlrginJa, U,OOO cigars. 

NOTE.-Thc. numlH!r ot ractorlos in business lIrc included iu tahlll13. A.-crage quantity or lear tobaero used per 1,000 small cigars, 3.94 pounds. 
I 

TABU; J7.-Cigareltes weighing not more than 3 pounds per thousand: N'Wlber of factories operated, quantity of tollace/) used, number of cigarettes 

~~lQnufactured. on hand at CQmml'1UmC7" and close of year, n:mQlJI:d jor export and Ulx-paid, f:alenda/' year 1942, by C()llect7'on distrietlt lind by 

::>tates 

l'ortJtd6 I Po.....u Numbtr N"'mIJn I 

I, 12ll, f071 10. 377, 05, 02tI, 1568, 666 flO,lI(\'l. fl2l'IIl6,1l32, Mill 

2. Si~, 11371 211, 3019, 21111 If. tl33, f54. Sl{) f, 331. 7IXI 59.1143, llOU 

:I:.2l ]tIu. 7(jt) ~l'2. lS7 l,fMJ3, r.;l{I, oW 1.·\>;0;, 118'1' ~,mr,. H¥.ll lI 20, l"!'l/ 11• ."'2, 1118 I, ~SO, 7:12. 005 2, um.oou s, ~)(',. fOOl 

I The numbl'r (Jf incrori('.:O inlJus.ine--s inC"Ju.d.e~ thosu fantod".; wh1(\h IlItlnll(Cl('tun'd lan~o Cil1.~lICilt<'~ .i\hmVD in tahk 18. I Gi~T~ttp.... wcn~ aJ~ rNJlO\'cf! from r~lC;.torf(·::: \'dthout payuwnt l'lf :1~ c'l..'i follow~: (tr) FOl" ,)UrSOll,al CQIlSumpt.1CHl and \~.I"p(nmc.n,U.ll pru'po tJS: Ftr:,:t. c~.•Jjrol'n~(\. U:JO: sL-~th Qallrorn"ia, 

l1JI; I\cnmeky, ~,85S,l!lO; second New York, 2",(;W; third. ow York. 3,01(1; Xorth ClIrulinn. 2,9<l.1.9tO; first f','unsyl\'\lnin, ~;il,I~'oO; \'irginiLI,11,249,2l"l; tottll, 1;\,:101,271 ci~nr(jtli·, (I;) lior USc' or tho United StIIl.t\s; Kontucky, ,,''';,:l7l,(I(IO; firth :\Ie'" }er,uy. 4f)ij,232.2110; first ~ew York, l,~lJ.OOl); Nortil Carolina, 970.SJlO,tiOO; first Pcnn~9Iv,mh, ;l2.51!:I,oo<J; tw Iflh. P\!nll~yl.

vania. J5.II(J(J,OOO; ViT/:;nitl, 1,120.6111,100: totn!. 3,101,SOO.9OO eJ!:llfoIWS. (rl For lIS(' >I~ "ea ,wres: 1'ir.,t· Calilornia, :!411,025,()ll'J; Kentucky, 319.736.1\311; filth Nuw Jcr,'"JY, '179.2i\O.31U; first Xo... York, 1,2i2,5lJlJ: ~('cOlld New York, 251l,OOO; North vnroliU:l. ·1 .... li.IH9.S!lO; fust· Pl\nnsylv"nill,I],o...'O).I(~I; I.w('!rth Penus;']vlIllill, 1:1,040.0011: Virgillla, 2,278,648.500; t'l(al, 7,sm.:lfo2,sro 

dfUlctt<·:<. 

'l'ho hi~heI ralc b :uno o([cctivc No", I. 1912. Inr1ud....' HJ3,9tll.:149,255 cignretlcs t".p"id :It $3,2b I,,'.r 1.UOO tln<\ 11,147,79",82:' cl;:aJ'~ttl'< ta.x,»[\iJ at ~U/I I"'" l.o.)(l. 

Awra~c quantity or rcar tobacco U,.,<lI"'1' 1.01l0 cJlllll"Hes. 2,~3 p')Uods, 
--

1 

tl 

.0: 

Ie 

., 

'" 

.... _ 

oS ... 

.. 

1j 

~...o

l:f 6 

;;~ ., '1::

-S:_ 

'0; .:: ... 

~~ "G.C ..::: 

~~

... 

.~ '" -.. 

E;., 

132 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 133 

~1::l~~g<o I?l~

....:C15 Qi~S~~~ ~:00 \; 0 ... _<0­ ;::... ('i ,,: ~::£ <IS ... I 

"'"
 ~~~ ~S= ~.,

~..o; 0""": ;;!I:: f:: C'OaQ :­ ..:l .. , ~~.. E o§ ~:: ::: l o :.!; : 

~";r :; ..._. : :: : I o : 

r.- --...-:-­ '" -.... I '0·""§ , , . I "'S! .", '" ""co .. '0 '0 ," 8:i5 '~ z t8: ;;s ;- .8 :- :~ .. : : : I ~. :. o i~ .,(,J '" +-II -"'..; l:: ~" ::6'" I ,I S • I : I!S~ I j;: I I :~
 

r= 0; ~:; ::: :
 ..c:::> '=' e. .." ,I I , , , III Q - I ••----,­ e-­ . 

~~l:! 0 ~'d

b ~"":.. 8 : :~f~O;;:1§~9 ~~~. ~-~ -~,.. ..§ : 

.. : t!~

8 a ~- :-is:J2&.c)~ sH~ : "" o ig~ ",­ "" ':E~" ~- ~: N C"f--! Ze-i ~.~ I , 0 

" R I _DI'J _ ., ~": :<00 C") :~'N'~:'" 1"'- ~- 0: uti' z ­ ~lil!3 Q ~~",..e] :: :: : 
 

". ~~ g; ~:: :: ! '"!l
 1!~ co::::a c.,:: :: : p.. ll" r;; g <> ::: ; I I 
 

-..l>"g "t' -oW : t[:3C"' 1 : t ... - CI'): 8
 ~:g ~: :lC- : : t ~o g : ~~ - c: §::;.:: :: t-:..:- t:S: "'..: ... tl tl S Q:: ::: : '" S ~:: :11 :-< £ _lo.,J;J. UJ I I • I • 
 

_~~ :: .': ----.--,-'- ~l
 

11~ ""I:; -g 1 -, ,£l~~~ : I 8'" ::$ d E I :~~~ t t-:~ :-.e: 0 

Q. e E r;:' :C'tI : I ""to- :~ i~ ~~ ~.;$ l, j I 

...:; ..... Q " I • W ....... '\:I u: ~. I \ I _."


"'.'. I-. = I '""'ll t • ,_

..' D :: i :;; 

""S~ '" '" 1 'I~:~:~;i! I ' I ., • "0i: 
 

~~ :: i :: i! :
 

E ! f ~!!
 ," I'. 

.5 : :! : i! ......e~ :: t ::;:
 .~te ' :: ::, 1
 e :: ::::
 ~~ t; : I , : : : '
 

!E f ~~i::: ..

:.c

..-s lil.) !i "' J t I • , 

t;~ ::::;~~ '"
 ·~sQ

:i : : I~] , , I
 , , \..) E Illi :~~~ !.~~ ...- :i i' 1 : I. 8 ·~:ih.o~.':~ Hi :~ ," 00 ~~~~~o~c - =~~~~a§~ "i"if ~~ ..r~ ,,~ .... [ol as':::,>-C)7:::t:;o~.:J 0­ ,sC) ., o~z~ .=;l.~ ~~ :.-'"

= -",:1_ "''2t:~'O 1i :liE 8:;; 0 t:! I> ",:l!j;;Jje--zj;;e-- ~£

'ootl ~'O~' ..... IorI 

.. 

... i : , • :28§S8 ,CJ'ro. 1;\1 .."') I ~~~ I '= li'" 1i I I 16........::00
 EvilS"

'" u .,. ;,i.::~" ?~­ .S -<8. :<;'" 00 : : ; ~~ 5 -g -6 -- ' ~- r..:g t~~

.. '" 8 :S':g$j~o~ I;;;;... ;:: <; ~~ ...... :~.<;'~~~."'.. II e-i ..... t~~ 1!it;. oS t';"" 5- ~-i!~~"'~ " I... .. .. '" :""; I ."'" 'C;..; 8. Eo< -< <:;: '"

9 I •• 1 • "" ---­ "" • : : i :: :' s:!;;I: :;;1: 8 ... :: ~~<:I t i : : : ,§ :! ~~ :~ ~:: Co. ~~.2 1 : : 't$ : I ce""'!i :-:­ Q f:: e4) Pi I

l :: :: : :~ " , , Co) ..... _ , , • " I II • z :<;:: o , , j "oS : . : :: :: : -

e-- ---,, , -0"" ~:: : : I M t~ E 0 "'; =_ .. ,8 t_ ,§S': 

I '?!J. , " I I -O,e:. 80 '0 t;§:

'" -'" • 11: :;i"';::: I"f",,- :ei" ..:l igj: 

19 -Leaf tobacco med in manufacturing cigars, cigarette" and tobaceo 

" a,nd snuff. calendar yean 1935 to 1941 1 

Cigars Cigarettes 

Year I 

Large' I~

8. ::::::::=:~J

! 

Poundl Poundl 

103, 1)53, 1197 745, 245 

tlO. 203. 242 919,6i2 

)]3.006,319 675,894 

125.875.214 702, fA7 

127, S70. 843 773.4L7 

118, 161, 8..';81 589,451 12'1. 07J, 819 609. 278 

126. 309, 121 525, 7&1 

135,494,049 571,598 

140. 153. 951 524, 780 

Large 

Poundlr 

17,325 

882,144 

14,050 

12,474 

18,609 

14,161 

24.983 

]3,864 

11.639 

15,()Ij4 

i 'i'be qnantltles dven are unstemmed equivalent of all kinds of tobacco used. Stemmed leaf and scraps, IIIfd in IIUlRu!!Icturiog have been converted to unsL0mmcd equivalent at the ratio of 3 pounds stemmed, 

10. pollllds URsternmed.

Dot Include toblWCO used in bonded manufacturing warehollSCs. 

l
 

.8iij s ~OlllPdiled from Statemellt~ of BOCOUDta prepared from m.nufacturers· InvenU>rlc, and monthly 

.8~ '" eo~n er the United Statu Intern.I revenue laws. 1"or e!Jlars produCOld in and rel.otverl for .e~ : WI'tlon lrom bonded manufllCtnrlng warehouses, see table 15. 

t..: f 

.c!j .... 

:a-g 

"''0 S ~,!l z 

j 

!. 

1 

. 

-.. ... 3 

8.:1 

~­2i'! 

.. Po .. ­ IS! i 

; 8 

=.. - r 

: 

< 

. <l !::: 

"tz 

"".9 

; 'i 

§ -g

:] 

.. !. ; 

~~ J 

.:" !! o:g ,oCI 

~!. .5! ~~ ,
 hs .. :iI .. f :: S .. 0 c=~ ... ... c; .! 

I Tobacoo 

of manufactured tobacco, snuff, cigar" and cigarettelJ, 

calendar years 1933 to 194£ 

TOBACCO AND SNUFF 

Twist Fine cnt I Smoking I Snutr I Total Scrap Year che1>dng I Plug 

Poundl 

61.361.495 

1}2, 759, 9N7 

liO,5SS, 460 

59.164,521 

58. 3JO. MI 

M.494,646 

51.262,796 

48,758,919 

roo 230, JJ6 M,299,95! 

I~

POllndl 

326,076,032 

374.500.769 

399, 444, 33.1 4501,314.812 

479, !lt2.ll65 483,826.314 

509, 107,672 

635, 203, 981 

626, 832. 279 

754,534,651 

and snuff 

Pound' 

27'V,8;S,778 

289, 024, OSI 262,731,~

267,461,957 

~Jf"', 309, 3(4 

262, 710. 323 

2503, 485, 449 260,66'1,007 

246,177,1'>52 

235, S36, 006 

I Total 

Poundl 

710,008.377 

775,629,87S 

775,932,0fl1 

847,367.024 

S7'2. 9'.13, 968 86.~, 302, 007 

885. 299, 201 922, 715. 007 1,009,085, 117 

I. L31. 064,842 

I P01Lndt 

191,766,382 

193,075,426 

191, 7~, 069 

194,006.958 

187,774,329 

200, 1\93. 591 202,289,113 

:lOS, 101,03'2 

197, 6,0,8. 839 

175,656.502 

- CIGARS ."ND CIGARETTES 

Pound$ 

36, oos, 394 

36,893,003 

36.005,140 

38, 02'1. 225 37.141,208 

37,173,135 

37.009,1)3.1 

37.871,628 

39. (116, 452 

41,002.677 

Pound.• a42, 11:1. 100 

345,565.00S 

342. 727. M1 

347, 97~. 506 340, .579. 204 

345. 368. 53S 

3(3, 306,713 

3U, 42'J. 2119 842, 426, 742 330, 412, 003 

Poundl 

5. 041. O'JO 

6,079, !JO,I 

6,001,226 

6.37'2,164 

6,774.1\12 

6.658.854 

5,732,777 

5,605.287 

6.613.755 

6,0'.13, 961 

Year I 

Cigars 

Weigblng Weighing 

more than 3 not nlOrti 

pounds per than 3 pounds per thousand thousand 

Number 1I.·umher 

4.300.044,810 209, 514. 620 

4, ~25, 780. 084 :121. 97ll. 561 4,685,369.014 177, 822, 178 6,172, 278. 612 180.005,714 

lI. 303, :lOS. 834 198.684,972 

6,014,767.804 162.089,706 5, 107,627.088 1M. 93t•• 932 ~, 2:>6. 271,076 134,738,339 

6,610.175.692 14(\,710,767 

6.840,504,617 133, 160, 0lI2 

Cigarettes 

Wel~hlng Weigh Ing not more than 3 more than 3 

ponnds per pounds per 

thowand thowaud 

Number N,,~r

2,8%. 70s 114.874.217,470 

88, 202,~5 1211. 976. 333, liSl 

2, 504, 400 139,966,179.9L6 

2.457,940 I$, SU3, 958, 304 3.(ll;6, 4tIO 1159,1169,310.880 

2,637,630 171.1\86,38'2,671 

>1,31'18,700 180, 666. 824, 480 

2,248,740 189,371,2liS.l7L 

1,700.262 217,934.924, 732 

2. 50.1. 1tl8 257.620, 862, sa; 

..._::::::::::::::::j 

PoulIdI 

3,120,427 

2.970, 421 

4, 6&1, 01'00 

6, oos. 192 

4, 1l99, 2foO 

4,572,346 

4,701,102 

4,176.364 

5.008.935 

5,083.913 

Pound' 

44,724,472 

«,786, :iS7 

44,000,8% 

45.342,44/; 

45,559,414 

42,775.9tll:i 

41, 350~ 99'2 

42,909,979 

44.208,64.5 

48,345.liW 
-------------

__

TABU; 21.---S1Hllmar!1 of operat'ior.s of mallufacturers of lobacco and cigars, calendar year ]'<J.j:2 

~IANtn-ACTunERS fN BUSINF.SS A1' CLOSE OF YEAH 

1'ob8CCO manuracturers 

I'rodllclogPIIIg IObnl;eo exc!u<i\'cl\" __ .•. •••••• _••.__.••••.•.••_ ...,_•.•. ,_. 

l~r~·~~:?~~~~~r~~f\.~~·::::~~~~~:~:~~=:~~~::~=::~::::~:~~:~ g; BUlI.kin, lohltr-ro o).c)uSL\'('b; ...__ ......__ ..._. .. _••• __ •• ~_ 297 

Snulle cln~i,·ol}'.. ...- ---- -.---........ • ._.-.-.....-- •• 10 I

T,," or more "in'h • _. __ . _ _ __ • 81 

Total _ _. _.___ _. __ .__ __.. .. QtJ.&.'iimnnr1r~wturer.<..·x~pt perif]ue . •••••. Htj 

l'erifjIMlI.roouccr<, n<.\ deolers. __ '., • _ _ 35 

TolllL Oi8 

Cign, mauurac~rel1l

Prodlleing- Small ciJ[,u-se'clllsi,'ely .. __ .• _. • .• _._ _ _. _ I La'j!" cigars exclu.<l<'ely __ ~_. ••• _ _ ••• 2, b2G Sman dearcltes .xl'!ush·e1y __ _ •.•• __ . ~8

Large riearettesexclush·cly. . _ •• . o Two or more kinds ..... __ . ._.. 38 

TotaL __ .... _.. __ ......... 2,00.1 

r\l::-IBF.H IH' TOIUCCO MAl\UFACT ;nEIlS. AOOREOAT}:: QCANTITY Of' f:ACH KINf>, AND TOTAl, Of' ALL KINOS Of' TORACCO I'ROlHJCF.()· 

('I.ASSIHf:n A8 'ro OUTPUT A:\D Pf:HCt:NT<l..GE OF 'rOTAL PRODl]CTWN, CU.ENDAH YF-AllS lll-ll AND 19'12 

N\llTlh~r I MaolJIllCtured I-ObnQco prodw:ed 

of rnnnn· , fncturers Pjuto: 'rwist .Flno cut Scrap Rrnokins.: Dutr Totnl c;he\'vin 1

--------------------1 --'---------'------'-----'------'-------'---­

1941 

l:llr!cr 50,000 _ . tIO,ooo to 100,000 

100,000 to 2.llI,OOl) .... :I!JO,lIOO to !AIO.OOO. 

IlOO,000 to ,~.OOO.OOO • O...,'r 5,OOO.t1110 

1'ulnl 

:)28 

H 

13 

11 

14 

21 

P()U.lI(J.~

639 ;2.77'2 

2311,IW 

09,377 

3, flf ,ortt. 40. lVI, 110 

l Joundflt 

101. ·120 47,028 

2.~" 2fI,~

::~n~~ 2,01,1.016 

PouruJ.if 

iSJ.MO 

,j,240 

5.488 

3,754 

2,402. 702 

2, 6US. 2'29 

Pf)lInd~

.~82, 111 

389.958 

:120,1J!l7 

710.610 

2. 3,5,4f~ 40.0SV. m 

PmI,1ld,'f 

1.327. G71 

490.301 1. 12\1, 6H ]. 522. 2M ]~. 12\1,(122 ISO. 089, 1114 

.. 

Po"nd8 12..'i. :tal 

--- --- _.. . _­ HI(). 408 

£ 1~5:59i ;17.ll9!i,2"l"2 

POllnn8 

2.02:1.loIl8 

1.005. :lOS 2.150.019 

3,71>6. 011 25. H2. 705 :108,01\1. 114 

GOI I ;>1), ~O. 116 f~f.)J3. 7~ 0, 068. 113~ ;' 44. :!Oil. 011> 197, f.~.B:lU 39. OW, ·162 i 3·12. ~2G, 7012 

- UH2 

0""011 (If to""""" ( IJ",I~) IMI 1M2 I 1941 I 1912 11~=:"or (-) [ ¢- ------------------ ---------------1-----1-----1-----1 

l'mwd~ Puu:nd3 l'otl,w/s

I UmlrI"f,I!, .. ....----.--.--- •• - -...... ;'28 1i~ -~~ 2,n2:l.W' I l,~~~:::n -l~),'~:;'J IJ:~ O:~\i ... oo.(IIJ() '0 1(~1,000 .... •• ••. .-. .. .•--.....-......- -.. Ji	 1.110,'" ,1/)5\ _,;';;', ,\'11 • Q	 HlIlinl 1/\ 2!iO,OOO ...•••• __ • j:; 10 -:; 2, 1.'\0,019 J.f,~?IAl.~ I ~N .,,3 .~.)

:!lJO,ooo 10 (-.I)IJ 000 • __ _. __ •••• 11 12 1 3.731\.011 4,0".).1,10 :!l.>7.5\J<J 1. II 1. ZI 

M1O.rr~ 10 6,000,000 ___ • __ • .. __ _ __•• JoI I:, 1 25.·112.705 2fI,,~67.M7 .1.IZ'I.812 7.13 o~·~~

Ow, ,~.000,l)(J(, ......... _ _ _ 21 20 -1 _~~OlO.1l41 2\12.:100.050 -1.".029. 058 ~O.'J5 "'-" 

Tolnl _. _. .•__ .- . ..·-lm-----;;;(jQ 3i2,42ti.7~2 3:lO,412,rm -12,011.1~91~) 1011.00 

XUMRER OF C"lO.\R MANt:t·ACTURER•. ACiOREO TE roMDETI OF ClOARS PROD CED, CLA:SSIFIED AS TO Ol'TI'U'I' AXI) PEHCEXTAOE or
 

TOTAL I'RODl'CTION, C.\LEXIUH YF:.\RS IOU A:-.1n 19--1.2
 

}'('r C<'nt 0110/,\1 Number 0Im30u(sclu,..,,,,, .Ag&rt)~:l~ ci~ar proountinn productioo 

OullJUI 01 d"lIr~

1041 1912 

l:ndcr 2.'JJ.OOO. _. . . .. __ ••_. __ •••• _ 

2.10,000 10 .100,000 _ ----­ :ilO,OOOto 1,000,000.. _ _..... • 1,000,000 to 2,0110,000 ._ _. ._ 2.1nI11OO 10 3,000,000.. _.__ .. __ . __ . __ •• __ ••_.... 

3,000.000 104.000,000_ .. ­ 4.000,,,00 to .~,OOO,OOO._. ._ .._ __
 6,000,000 to 7"IOO,())O
 7,,'00/00 to 10,000,000 __ _ _._
 

10,fJO'),C••llu 21.1,0011,000 _.
 20,000,000 10 40.000,000. • _ __
 

O\'l'r 10,000,000 - --..----­

_ _­

-..-.-- -- - ---­ _.- __ ---.
 .
 •• •••• _ __
 

-._ . _ -- -. 

• _ . __ ._ 

._••. __ __ .. ._ . 

--·-·· 

2.!It;ij 2.620 \·17 

;'7 71 30 \411 

31 

19, 

II I

:,

10

19 

6 1 (I 

1(, 

13 

?:S 2b 

25 29 

32 :l3 I----j---­

InoT\lasfl or c1l~rcasc

(-) 

-3~~ -0 

-I~

I 

0 

I 

-~

-2 

2 

:\ 

HHI 

Number 

l30, 089. 646 

51.987.381 

U2, IOS-OVJ 43.700, i97 

H. 026.:i08 34, 2:l9, ·i32 

39.311. 7~

I II, &51. OilS 95.139.800 

349, 610, G&l 

711,318.480 

3. 9:1I. 870, 488 , 

1912 

]t..Tttmba 

118, S52. 284 

49. 1M. 004 50, r.7. tiOO 43, Sf>4. J!H ~8, H8.502 

3.~, 462. f~~

20. !174. 256 

1Ill.452.0~

114,361.72.'

3n, Or.. 231 827, 8J8, 911 4,049, !lO'J, Z,12 

Incre",,,, 

or d('rrNl.'l' (-) 

Numh" 

-12, 137,3(;2 

-2,1:1'11. ~77

-11,921,333 

11:3.3\1. 

22L.994 4,22.3,2(',(/ 

-12.337,448 

-I ,420.058 

19,2'21. S2Q 

2l.016.642 

11ti. 500, 431 

117. 938. 7'B 

1~~1 I \942 

1-­

2.:H I 2.M ,113 .84 ].11 .80 ,78 . 7~

. lIS .82 . til .f;" 

. 7{) .44; 

]. 99 I. ill 

I. 70 1.00 G.2:l ro.oIO 12. GIl 14. 17 70.08 oo,:H 

3.377 , 100.00 100.00 3, 015 1 362 5.010. 17b, I~J21 5, MO. 80-1. U171 2:10. 628. 925 Tulnl•. - 1 I 
----

--------------

-----

---

136 REPORT OF COMMISSIONER OF INTERNAL REVENUIl 

TABLE 22.-Ezportation in blmd of man14actured tobacco, snuff, cigar, r~ttes, etc., year ended June fiO, 1948, by collection di.triel. • 

TOBACCO AND S~UFF

Exported 

Remove<! for 

(lxportatlon 

during year 

Pound. 

Unaccounted 

(orIuly 1,1942 District 

Poundl Pound. 

PERIQUE TOBACCO, SCR."PS, CUTTINGS, CLII'PINOS, SIFTINGS, ETC. 

Kentucky __ .•••• __ .. Loulslena 

Teotb Oblo••••_ First Pennsylvanla.. • 

Poound8 

.• __ ..... __ .. J2.679 ..._.• __ . __ ... _ . __ •.• __ 

Pound. 13.184 

70,317 

6,1J&I 

5,132 

TotaL.•• __ • . . 12,679 95,617 

PDund. Pound, 

13,184 ••..• ._ 82.681 I .I. 6,081 __ ._••••• 5.1321 ..- . 

107,081 1..__ _ 1 

CIOARS WEIGHING MORE 'rHAN 3 POUNDS PER 1,000 

Nu.mber 

First CaliCornia.•• _.. _•......._. .• __ •• _
 Sixth Califomln .. _... ~,750

Florida . 632,iOO 

Indlana __ _ __ ..... .. MlU'.'lMhu.set13 __ •• ••. • 

"	 ~;;h~~~~bj;Q.~~::~::::::: :::::::::::::: 

First New Jerse}·.. __ . __ 281. 050 

Fifth New 1~I'!lllY.. • 1,086,550 

First New York_._ ...••••• __ .._•• _........ Second Nnr York••_ _. __ . Third New York.... 

Fourteenth Now York. __ . __ • Tenth Ohlo_. •__......_ Eleventh Ohlo __ .•. Ellthteenth Oblo._. 

First PelUl.5)·Jvanla.. . . Tweln.h Penllllylvanl,,__ ..••• South Carollna..... __ ....... V~lnla.... --------.-------. Wcst Vlrtlnlll __ . 

Totnl.. _... _..... 

21.500 

125,500 

146,000 

86,000 .___ ---.--.--. 

3.173,350 

157,350 l,oeo.ooo 

630,250 . __ .• __ ••. 

7,424,000 

Numl)~ Number I Numbf:1' 485,600 281,100
 

7'.!4.525 69-1, f>:!.~
 

13,213,393 11.829,843
 2.737.800	 2,018.:lOO 

322,650 297,650 ,-- ..- 1 

~~;:l ~:: ::.::::::::::: 

2,936.11.'10 2,655.000 __ ._ .
 

13,072,550 12.822.t11"0 I 342,:110
 

80.500 55.500 _ . 6.5,000 66.000 ----••, ..- .. 009,350 987,350 ~.llOO 7.732,500 7,210.000 ~OOO 3,066.750 2,550,250 I 43,500 

1,118,000 ""_,_",,,,__ . 

322,500 322,500 06i••­ 63.101.000	 btl. 048.900 465. 0100
 

8.697,700 7,271,250 48, 500
 

8,657,7&1 7,347,750 2,. 

3,042,275 3,159,67.~ 118, 210,000 200,000 --......-••••• 

132.532,993 llll. 565. 9-13 I 1,8MI,eoo 

CIGARS WEIGHING NOT JlIORE TJIAN 3 POUNDS PER 1.000 

NuWNumber I Nu~r I NumlJtr Second Kcw York ••••.•• 34,000 99,600 34,000 -­

vlrglnla 1 61,000 1.168,050 I------··-·····n 

Total. .. _•__ . ... __ . 1,151,050 I 1&I,llOO I,:m, 050 . I 

CIGARETTES WEIOHINO MORE THAN 3 POU!I<"I)S PER ,,000 

Nortb caroIlnA~ I__ .::~_~~ 1Nu"'tooo ~'U""'rooo lu,:-:-~~="

REPORT OF COMMISSIONER OF INTERNAL REVENUE 137 

22 __ &porlalion in bond of manufactured to/laceo, snuff, cigars, and ciga­ 't~$, etc., year ~;1Ided June SO, 1943, by collection districtB--Continued 

CIO.'I.RETTES WEIGHING NOT MORE 'l'H."N 3 POUNDS PER 1,000 

TlLx·pald or IUnllCCOunted 

"'turned to rorJuly1,1943 (llCtory Exported 

Removed ror exportation

during year 

-~-llJn8ocoUDtedI 

Dl<trict for Iuly I, IOtll 

_--. 1----1 I 1--­

First Callfornla..__ ....•~_. .•__.. __ ••••• First IllinoIL_ ••• __ .•.. . 6,953 

Kentucky•. __ . •.. __ .. 382.570 First Missouri .. . • 26,662 

First New York__ .••••.•. __ . __ Third New York .._.. . 

North Carollna__ . __ .•_... 112,407 

FJr!.t Ohlo...._. .. 3,651 

l"lrst PoMS)'lvanla. 152 TwelCtb PenllllylvanJa • 7114 '1·enncssoo. __ _. ..••. _... .. _.. VlrrlnJa ... __ . _ 191,205 

Wcst Vlrginla _... 836 

TOlal.. __ ._.____ 725,280 .

11.620 

67,2'Jt 

2,194.606 

1,399, OJO 

170 .. 66,172 

;<,901,413 

619,812 

1.371 452,637 1.307 3,452,061 

:!1.SSO 

12,1811,321 

11,471 

61,576 

1.(147,062 

1,327,110 170 49.979 

3,5S-~.	 712
 500,698
 8021 410.6-~7 . __ MH ••_ 3,198, 47'l 

21.905 

11,114,197 

__ . . __ . 17,. 

l'3 

:IS,US 

1 

,--­

/t..TU71JOf-' 

6, 613, 800 

64, 690. 900 

50,000 

16,842,000 

664,800 

. 120.000 26i, 472, 700 8,432,000 

10,000 

448, 8&!, 200 

813, 784, 400 

Num~r

I, 786. 3M, 200 1,083,046, 820 

640,000 

SIlO, 717, 900 

6, 272, t100 

ft, 613, 400 

i, 612, ll23, 916 71,612, iOO 410.800 4, 888, 763, 300 

Numb.. Numb.r Number 

I, 689, 005. 200 14,410,000 ISD,474,800

I, 034, 016, 700 1,294,700 11 2, 0126, 200

650,000 40,000 ....-... -.... ­ ~.87~.ioo 2, 46Q. t40 1:1,227.000

6,792,600 144,800 - •• -.'. ____ A.

6, li83. GOO 30,000 l,llO,8OO

6,614,440,760 34,848.416 1,231,107. +to 71,052, 7(1) 262,000 8,630,000 

249,800 180,000

4,610,517.436 96,886,444 621,247.620

16,346,176,636 H,8:16,I71,616 1511, 38.\ t100 2,183,403,8110

.. CWARETTE P.URR BOOKS 

I 

Nu·mb.r 

0,880,560 

1,728 

58,849,34lO 

2,1&1,300 

6,377,2i'S 

NumOer 

0,041,520 I. i28 52,408,320 

2, 181, 500 

5, &16, 650 

1\·um6.r 

:l'll,700 

-------------. 

...... _-------­

----j:iss;ooo' 

Number 

1,600,272 

..-----------­ 6,441.040 381.500 

145, 728 

77,273.226 69,270,618 1,376, 700 9,164,640 

23.-Withdrawal of man'ufacfured tobacco, snllff, cigar4, and cigarettes from 

in bond, JOT shipment or delivery as sea slorea, fiacal year ended June SO, 

lJlI8C­ Witbdrawn Tax·pald De!lvcred to counted n~livcrcd or re· (rom (,!(ltor)' sea stores for JUly to ves:.els turncd to 1,11142 during year "'fU'cho~ raclory

531.698 4,043. i9i 4, Ol!6, 605 10,839 100 23,863,700 21.688,800 1,157,650 3,500

10, 030, 220, 200 0, lIM, 624, 180 468,313,400 2,545,1.0 760,667,600

Unac· 

counted 

for July 

1,1943 

469,001 

1.327,850 

24.:-lrilhdrawal of m(l7tufactured tobacco, snuff, cigars, and cigarettes from 

'nternal revenue tobacco sea slores warehollses,1 for shipment OT delivery 

ttore3, fiscal year ended June SO, 1945 

Unac­ DeJl"ered Unac­ Tax·paid counted ~~~~::':11---­ counted or reo for lor bouse~dur. tumed to JU.ly I, July I, Ing year To vea.wls I For export (nctory 1942 11143 

~,~~"--POund'-' ".-DUmber_. ,~,602 2tiO,I00 	 Zl,648,400 3,SOI,1l2 

1,380.200 607.930 2t,13/,750 

2,Q8!,~i4 50,80011,230,/50 H'297l 273,~ ..--...do __ .. 98, 017,000 II, 544, 3~, IU5 3, sar" 242, 0155, i64, 371, 360 123,1147, I~ 419,716,600 

.... Do... ;jIj Such warehouses In operation. 
=. i

"l =r:' 

.~'"

':! .., 

'"e: 

U',Oh tiro n IJnui'11 trU.' ll~D , nU(ll('lur,o

Im!'Of1t 1-1'111 , InlI'orlrlJ Illl/l'( ',maIn o 

""l 

T"t I . . ...........•.•_ . n PUt'rle, Hhim fIlPlIWr c,ttlr • _ .. o 

, 2. 067, .... 

... 

'Il 

(' n V.UIID ­

.....- ._.~._ ..,..... 

1 fir...,,). ... ..... •._ _ ....... ~I,IIOO.lllI7
 30:. ;~). ,~7H

PunIc, IlI('u/llll.,"lIf"cluf". • ••_•••••• _ ••• 

'11, l~.;, fl(i7 alli,721'1, ( 

il at not more llum 0 or (h) witb """ n IJrl rIo. '111. I. JIM~. as ('Iass.\ t"l· 

10 !, IA!l at m nd OuI m"", lhao , 01 c 'hj wllhllmwo pri r l(j 

nd not llllll'Il thnn 10 nl 11) lbdra 'II prior 10 

IP.:?J9. T'S (lMoula<'1 ro-d 10 rt'talllll mor . thlln 1.5 J'<'O od 0 I IIIDl'e Ih D 20 nt, II'h) " [lid.,,,. n prj r 1 

,~ C'1gnrs (m T1l1f,,,'lure,1 reI 101 m"".. tl, II' (•. ", , 'h',,, Ithdr3" JI IJrj'Jr to .'<u\'. I. I 2. .-1:. • t ,·pJdrl ol 
_ __ 

TUlLE 28.-Dealers in leaf robacco in business, leaf tobacoo exporte<l and receiuedfro1llfarmers, calendar year 19~fit, by coUedion districts and 

by States 

Dealel'll In leai tobacco Lear tohneeo l':~portcd by denlors Uti! tobacco received irom farmers by I 

In hll.'lt· I In busl . I r-Ci~'Ir--''--T-O-h-A-CCO---- D I 1:~'t Opene,",' CloSlld 1::n~'t Unstemmod Stemlll~d Total ell c"" In car manMac. manufac. Totol Stem. I tobacco turers turers IllU 1iH3 I 

:Shth 

.'Int CBIi:::i:~CT_ Californla_ .. _._ Num~T5 0 3 2 Num~ Numbr Numb: ::'_~~~~ ••.•••• _ •••.••!'.~~r:.~~~ _ •••..~.~ __ .. _....••••.• ~~~~_.•_ :.~~~~~...I.

' 

.. _~~~~.s.•.•.~~~.~~J~~~.~~~ , 100 ..~~~~~.~100 

COnoectlcut _ __ 64 3 8 59 72,202 _ .. 72,jlJ2 17,577,54. 1,7:l8 .'''.''_.. 17,570.:172 Delaware 1 0 0 1 ._•••••••••_ ••.••• ._ ..••_ ••._ •••. __ .. _ __ . ..••••••.•......_._._._. __ Florlda _. __ _.......... 26 21 2() 27 64,117 7:l8 __ ••..••••••. 64,84.~ 10.284.666 78.832 •. IO,361,4il8 

Georgia ..•••__ __ .. 31 187 182 36 •.. _..••••••••••.•••••••. . 63,715.617 . _.. 63,716,517 

Flrstlilioois __ ..••_....... 12 0 0 12 ._ _ _ .. __ ••..•••••_.. 15,6:10 ._ . 16.550 El~hth IIIIDOIs __ .•_....... I 0 0 I _._•• _ __ _ _ _ .••• __ .. __ .• 

l;~~~kj:::::::..:~:-:::::::::::: 6:~ 32~ 3~ '-i;275:oif ·---832;048· :::=::.:: ::::::::::: "'g;ioi;672' 27~:~:!~1 :::::::::.: ··..7;2~O- 27t~~m. !..rJUISlaDa _..••••••...__ I 0 I 0 __ 72.3211 .•••_ 72,320 •••. ._ .. _. ._ 19,140 lfI,7iO 

MSI)·land •••••••• _.•__ 62 26 35 (,,1 1,3.16,.0~ •••••__ ....• 824 ••••••••••• 1,337,22Il 33,12~,231 ....... __ ••_ ••• __ .. 33,125,2:11 MlllOOlChusetts__ ._ _•._. 13 0 2 11 4,377 .. _ _._. 4.377 853,041 110 lIM,031 Mlcld~llon ••••••_•. _............ 4 I 0 5 __ _ . __ _ ._.. (lSI ...• •.• . 651. 

Minnesota...................... I Q 0 1 .. _.. •••. _ ••.. _. _..... 208.072 60 _........ 208.132 Flnt lIfi:.souri..._.............. 4 0 0 { .. _ __ . __ .. __ ••••••• . 111,205 _ _.... ••••••.•.• 111.205 Sixth MlBsourL .• __ ._ 0 3 4 il . _•.. _ __ 3,092.325 ••. _ 3,092,325 

First Now Jcrlley_ _. 0 Q 0 0 __••..•••••••••.. _ .. . __•••.. _ ••••. __ __ _. ._ . Fifth New Jeney II 0 I 10 •••••• _ .. _._ ",_"_,,, _......... 4.652 .. 4,e.n .'lrsl New York__ .•••• __ __ 4 0 0 4 . . __ _•. __ . __ . __ __ .• _ _.. __ .. .,000 _. •__ .____ 4.000 

St....tnd Now york 78 II 6 83 1,780.313 Z29.m ... 3':722 2, 013, 334 7,900.261 .•••••_.... 7, \lO6. 261 

Third New York " .•._.... 36 6 6 36 3,~ 00 ""_, •••••••••••••• __ 3,684 4. m. 778 _ 4,2:19,778

~~':t;~~~rN:wy_ro~k::: ~~ \. 5 : !::~::::::::.:~ ~:::.:::::::: :::::::::: ::~~::::: ::::::::::::: ~:.::.:::=:~::: "-"-598' ::::::::: --···· ..---598 

TWllnty..l~hth Nllw York. __ . . 6 0 0 5 ' _ __ _.... 803.951 2\10 _.. _ ~,241

NorthCarolina.._._ ..•. .... 3rl3 6Il3 lilI7 35ll 11.642,618 1lllO,746 2,1180 ..•.._. • IO,ClO8,344 670,11>7,735 5,700 670.163.525 VlrIt Ohlo.•••••••••••.•••... __ 28 G 3 31 .•.. _._ _ _... 2:l, 2'J3, 714 300 92 22, m,l06 T8IlthOblo _ 6 0 0 II _ __ 320.034 002 .••...._. 320.&IlIl levent.h Ohio............. 2 I I a 103,762 ••••••••••...•..._. 303,762 

t.h bto. •••• & & . 11,1114 JJ. Jr.f 

~T'A'tE I I Numbtr NU7/I/}t.r Nlunber NUlTI/}t.r 1'o...n<ll /'oUll<ll Pound. POllrld6 Poun<ll PountU l"'''n<ll Pound.o POt'nd. 

~~~~~n.j~__.::~:_::.::~::::::::::: l~ g I~ ::::::::::::: :::.::::..::::: :::::::::: ::::::::::: ::::::::::::: '···'·'-is;fi.;,(i· :::::::::: ......~~. 16,l~ ML<SOUTL_•••_._........... 13 3 4 12 __ .•. _.. .. __ 3,203,5&1} ..•...__ •..••••• 3,203,530 

I\cw Jcr:s<'Y .••_ .• _ .. _......... 11 0 I 10 .._. . __ .•.•. .. • ·1.652 .•... .._...... 4,652 

~p.wyork __._ .••••••_ 131 IS H 136 l,m,lm 229:299 _ 3:722 - 2,017,018 12.9'H;950 8.'l8 12,9'15.8.'18 

~:~~"yi;ai;l;i.:..:·~::::::::::::~~ ~? I~ I :~ ···---is;oi3· :::::::::::: :::::..::::: ::::::::::: ·''·''is'-Gl;3- ~;~~~ 173.~~ sa, 7: fi:~~:~

8mHURY OF I,EAF TOBAOCO RECEJVED FROM FARMERS DUlllNQ CALENDAa YEAR 1042, BY DEALERS IN LEAF 'l'OBACCO, CIOAR
 

MANUFACTURERS, AND 'fODACCO MANUFACTUHERS
 

January IIo'chruary March April I May 111M Iuly August Iseptcmber I October November De~m,ber Tolal _. PmnrlJ Pound. Pound.• Pound' Po"n~ Pound. PO"'I1dJ Pound. POILn~ Pou"dJ Pound. Parma. Pound. 

J)t...lers____ ..... 11lG,7:17,4+6 73,300,679 l>9. 000, .34 11, 4M. 606 5,357,367 6, 4foO, 736 83,4Oa,98i 212.926, (\.<;(1 287, SO:~. 677 2.8, 8114, 307 61,269,355 204, 212, 623 I, 300, 930. 887 Olgar __ . .. 16,700 21 19.778. 88.HR 13.579 I~, 2l\:l 3-~.5H 594 33.121 1,896 2., D20 1~, 162 266,076 

Tohn""" ....... 370 49.03-i 8,m 3.700 1,093 5.24.0 0,600 5,882 19.001 --------.--- 13,230 15,161 130,781 

'fot"l ... 186,7",606 73,369,634 50,117,202 11,046,844 5,.02,0311 6,471,230 83, 44~, WI 212, 033, 1M 287,850,I9'J 24.8, 896, 2113 61,307,505 204. 242, 926 1,301, 32tl, 744 

I In addItion to the qUllnHtie. rocclved from IMmr.rs I\S shown above, d"81ers io lOll! tohacco, cigar llIanUrad.llrers, and tobacco monufAeturers reroin'<l 19,8('5,910 pounds or a'L'trmmed Jeaf tobuco from coopemti\'(' aSl'ociotiolls not .... ~istcr<,d os d"lllers In leaf to1>o()t."o. i;;i 

Z 

§ 
T.\BLE 29.-1.mf I"/ml'ro i//ljlorll'd II/I ,;go,' IIUlII".r'ldllrfr,<, 1,,1, 11".:0 ma'lujflcl,aerll. and d.'(ll"s ill I af lolm,-,'o, ('(1/ /if/ar !I al' 1!J~ '. I", mll. diMI ­

"i~ll'I.-/ and hy Sl<lle~

rs I /) 

III 

by­

/) ,
 laJl mlrot 

PlSTll • 

l' It J>o ,.it I POUU" )'0 RtU r 2of.~

Ii':' 

1'0 lloU 1;2 

:'\-4. , 21.700 

~,3Ia

4) I);\,) 'u

-, - ~:OJ"

1.2,11, 1II. ti, (i!flJ, (i«. 

7.110 

,.Illt:'.0 J. ~11

RI. II" 

31,000 

":i.:l~':I"Jf,i, i . .~';J. tXU t~",OM.

11 22, ~t·l. r,h1 12, I 2 

:l7~. 40 I .~. 3=11 

1:43.116 I :H9. +17 

ir.·I·· 

1,llIll,612 1, I
 2,8Od
 

1'0 J' Ulld, I 

• -7; 

6,.100

20.67 

7, 1075, 103 

3i7.~161

1, 19.312 2.aS'J 

:'.011 it ..1 

107 

•. _ 

I l. -----------.1_ 2, 

l. lj(~i. ~.l:~

:. r !.u. 

.i1' 

1;lli 

~7. "fi7 

J:lI, 1:1\' 'Jf.iU2 

IInttl,o;i 

Ilit 

2.100.2Ul I m,m 

I. O()J:SI:I , OjU 

1,\lOri:'J37 :.!....7.;~1

a. S2<i 

111~

:i1. a,7 

1:11, 4~·J

2f.!.l:J2 

JjCl~nd.

• ;2 

fa.4'/­

3. IN, 

~:. :: ~;~ 2Hl, 'r.·S 

• 14. "i~
1-----:-----,.-----+----.,-----..1----'------,,------,-----­

BM-:>ps, cut· I gcraps, culStrmrned )",a( .crap Unslommed SlA:ill.med titlltS. lUll! Un~tcmmto:d tin . and diPl'u,lt. clipolnlls

1-----,----1----·1----1----1----1-----\----+--- DIMmer Pound! Pound. Pound. PO'tnd~ Pounds Ponnd~ Poundl	 l'Q!J.7ltll P01,md,z Aloha",•. _._. __ ._ •••••••• ••• _. _••• .__ ______ .•• ____ • 186,500 .•.• _.	 ... __ ••• _ ••• __ ._ ..... lb3,OO5 10,013 Arlt&IISM._••• _••• ••__ ._•• __•••• _•• ••••••• . ,._ .•• . _ 511 9R ll'J ._••••••.. • _••_•••••••.__.. _. ••• 11rl1t CllUrornls •••••_. .. 179,;\\1 456,188 • ._ 221,5:19 !j1O. tJ85 lOS. 982 12. (,82 27,740 8, 195 Bhtb Callfornla__••••••••••• •••••••• 79,OOt 92,3Gll ••••••••• 10.011 8,1:;0 10,316 4,165 917 623 Colorado__ ••••• . • _. ••••• __ . _. ••.. _. . •••••• _. _ 422 69 

178,197 15,499 1 ~~~~.t~::::::::::::::::::::::..:..:::..:::::::: .__ ._~,_~24: 652 . ~~~~~_ :::::::::::::: 47 16 35.m::::::~~:~~i: ::~::~::::~: ~::::::::~~~~ PIorIdlL •••. . ••. ••••_ •. 4,9'12,3.35 4.875 62 2,432,819 317,010 2, ~.5li. PSI ~a ••_ •• . __ ._...... 4.454,639 821,1.06 153,21fj 1,000 42 1,187 Idaho ... _. ••••••• •• ••• ._. ._._ •••_. _ 2 8 rlnt Ullooi! •••••••••• . .•••• 129,883 17,001 3,586 00.991 24.313 41,194

20,8'J2 2,451 11,145

873, 485 774,010 273.202 e~~~~:::~::::::::=:: :::=:=::=:::::::. ._~!~~!_ :::::::~~~~~~: ::::::=::~~: 6,517 &!)t) 1,399 Kan.~~ _. •..••.••• • _•• __ . • _._ ••• ... ._ .•. b96 13, S.~I 7(1()

Kentucky ••••••• •••.••_. 668,107,368 18,23.'1,296 3, OOh, 295 101. 1M 46.71H Q.C6,210 Louisiana. • __ •• __ •••• __ ••• _. __._••• _• • •• • _•••••_. _ 98,942 100.3-13 177,266 Main0 ••__ ••••_••_. •• __ ••• __ ._••• • • 1. •• • •. 2,708 1.100 3, 0IJ6 Marrland •••• ·_ ..... •••_ •• _.. 9, ri88,617 26,067 11,390 21,179 8,~~ \3. C.oS MUS8Cbu.~ns .. _. ._._ ••••••••_.._.. _._____ 61'>8, fJSI 3.404 •• _•.• ...• 92, 606 23. lit; 70.293 MldJl«an .. ._._ ........ . . __ •... 424,700 1,387,621 30. n9
 IZ3. '190 140,108 28,784 Mlnne!Ola_ ••••.. .._._._ •••••• _. _.. __ 19.953 __ .. •• _ ••. __ .. ._ 4.656 2,921 2, Gl7 4,645 Ffnl Mi."soluL_ •....• _ ._ . 62, 272. 605 1,246,827 180, 8.~4 If, G35 3,696 

31,694 1,990 18, 189 ~~~~~~~:::::::::::::::::::::::::::::::: --_._-_.~~~. :::::::::::::: ---_._.~:~. S33 425 Nebrasko ..••••.. ._._..•_._._. __• .. __ .•• __ ._ ••_•••••• ••. __•••• _. __ 892 293 t~ Nend ..... _.....•..•. .. _. . _.•••••... .•......•...._ .• .. __ ._._ M ~9 313

!OZ,256 49. fl77 246.181 ~~ ~:~Te~~~.:::::..::::::::~:::::::::::.::: ::::::::::::-.:::.: :::::::::::::: ::::::::::.:::: 2OO.7'lI6 300.20-3 145,076 FUtb ~ew lersey. _. .. . _•... _"' __ ... 6, 70s. 393 4,015, \iSS •••• ~,9'13 315,019 911.730 Flr!t New YOTk _ __ __ •. _._.. •• 1n,1 ._.. . __ _._. __ .• 1,~7, 759 31l,CoB 49,056 8eoond New YorL•.. _••.. __.••• 11.11>5,134 I, 5~7, 214 ._ .•• 127,60-1 114,IH2 51,034 Third New york .... . _ 70.385,384 10,277, 'l1Jl 367,0:;(1 W.!l99 43.601 S9,62-l Fourteentb New York ••• _.. . __ .._._.... 340,915 66,360 • ._ 9.S, 812 22I,5G3 44,700 Twenty·first New York. __ _	 3,007 . __ .. . __ _._ ..•_. U,9W 1,127 3,726 Tw.nl~·-clghth New York •• _. .. ...•• 124,128 Z.2-l(} ••• . _ 32.385 5.532

61,847 14, 172	 959,576 __ .••••••_. ••••••_•••• . _ 

·---i;0.5i;77S· -···-··"i,"f.39- -------29:46.5 113 _._ •••••__ ,,__ 17,873 

11, SOl 17,261 2, 979 ••• ._ •••__ ••••_••• 6.G;lG ...• • ._._._._••• __ . . _ 

C.17,675 IGS. 4711 416,413 ._ ••••. 465,652 ..	 .. _ 

.....···-·S7S- ----··-···4f.i· -- ....------i,8 

200,023 _. __ ._. ._ 215,858 

24.013	 1-14. 067 21~. 200 3,106 ---- --:i24:372' ..--.--fiG: 332­ 492, DOl .. •.•.• _ ._ .... _. •• .• . 

:::::::::::::..: ~::::::-:::::: --'-"T~2 ... __ ••••••. _.• .•••••. •.. __ ._._••• 

...•-- ....--..--.....----- ······--ii.:.ili 

··--··708: 100- ---'-"32'---&34- 120, 951 

23, &18 100,732 86.038 22,745 f08,433 270, GIS 10.337 ..•• __ . .	 140.Q30 

14,607	 ll.'lO 0,912 

177.0, '-"'-"'-'65- :::::::::::::: 1,564 

North CaroJina_ •• ._._. • __ .••••. __ 001,776,007 133,311,677 13,395,000 409,779 3,44t~~~ I' 48, ~1 I	 1,684,857 1,130,356 1,574.702 North Dl\kotll ......•__ •••••••__ . __. '_ ••••••.. ._ __ . __ _ ,6 '.. ... _. ._____ •..... .. 113 n 
• ••• 

__ __ __ __ 

_ _ 

----

T.HIU: 31.--Tobacco mal~ri(1l helll Qr owned by d~aler8 in leaf tobacco and cigar (tnt! tobacco manufacturers on Jan. 1, J:J43, by col/cetio1' d,:stricls 

and by State.~Colltin\led

Dealers	 Oij:!iU rmmu!aclllr~rs 'fobaooo mallllr<>eturN< 

--;-------------	 -­ 8crOI'S, Cllt·	 \ Swaps. cut· Ungt~l\lmeJ Sl.(~mm~tl , L'!af Senl]) Onl'(f'mmcd St"mmc.l1 tings, a~Hl lJust("JIHllcd SttUlllwrl tinr';s, and diplJlo $ dil'pinl!'S" 

----------------1---­ -----~---------------------I--------':·_---

.D.T~'TR)CT-{'otltinll('d

~'i"'t Ohio __ • 

Tl'Dtb Ohi" •. •• •• Eleventh Ohio __ •..._•._. F.ightl\<·nlh Ohlo_ •• OrcKOD._ _ ._ __ 

.'irst I'l'JUlsylvnn;CI . .. 

TwclrthPeun~yl\'anit\. __ .•_ Twenly-lhird P"nDsylvanio Rhodplslfln,I._.

l'outb CarolinB . _ __ South Dnkota _ • 

TeDD(';;$l.'C • ._ • ~'I", 'r,'~.'IS. .__..... ._ .. .. 

• 

••• _._____ 

... ••, 

._. __ •• 

•• ., _.. ..•••• __ . •__ •.._, .__ 

._~ .. __ ... 

.. "' '" 

~ceond rrt'xa.'i __ .... __.. .•• 

l:tah __ _ ....... _ .•• Vermonl _---_•• 

Vir!:!.lIia .• _._ ....•• WL'hllll(tOD___ • _. ••••. 

Wcst Vlrgini" . _ -.•- __ . Wi.'''ull.ill. __ •• 

Total, 1913._____ 

.. .... __ • 

..• .__ 

.. 

-.­

::.: ­ . 

.­ I .•••• . 

•••• _._ 

1'otal, 1~42 _ •••__••• 

POlvldJ! 1"'on1l,(fI P()u~Hl.~

36,472.125 1.1:l<l.:I~ U3.261 

2.:'4Q.OI71 8ll1.074 2. jf,t 

16.278	 -_. - ;1-.','-" __
 3,434 .•
 

_ __ ••• • 

VI, 2Q2, 730 1. i'.i',~.122 ---- Ii, (;43 

1.10~,7113 1,1!i<l,USI. .__ 

~,Zlli, 2-13 312.l!G3 _. •• 

II,FA2;ooi' ·.. ----lii:s~ii- ---···400.898­ "__ 4_______ _ 

88, In. ~76 - 4,:1l8,680 1\3,040 ••••. __ . __ _ .... 

__ ... . 

'-407,38(056' . Hl:".i6z;ili • •. 

InlT.'ll',' ----- - ... --- ·I-·--~- Dec"·:1..,,·	 72. -1Q;1. 14" I 

Call<-clion dl,rr;cls I
 or /ltal<'S
 

5,081,:107

1I.823'936 

2,415.1020.1;1: 

2.4SS. Il~l.814 l 

OI1.!l().J 

34/\.741, 

:':14,160.:& 

12..•,2,474 

__ .. _ 

1.5;>6, «ll 

_ ._...__ • __ • 

---'2;71''',400­ ._... __ 

.------_.-­

. • _...__ 

POlfnd8 l'orI.Rr[., 711.298 21,873 

U2. ~,52 25.'\.30. 

14.290 800 57,0.',7 84. ~l12 ' 2.103 ,5, 

2, Sil8,f,70 2. WOo 402
 

2'),\jb2 6'.l.1l\J
 

r,o,I7-\ 12.186
 39, 7(;~ 2,-172
 ~21,Ml 287.237
 2 ~,
 

235 ))2 bO.9C>!1 1.5.150 75 fi..'l 

593 1.110 

27 - !! 

1,213,~)~.' 1 1.27G'~n '''''' 

00.... 600 41,551 41.90·' 20,512 

21,956.li-l(> -12.;;16,444 ll,lbl.674 

20.920.046 11.014.S'" 1IJ,12$,672 

1.035.69111 1,-141.r;(;iI 1.023,102-1'_ .-. _ I' .--.--. - ----:WO,:1:12 !o:.l.3-IO .____ .• _ _ . ._____ 4.30", nZl; 4Itl,O:H 

i:l COMl'RISIXO MORE Tn.... N ON}: COJ,I.EC1'1O:-1 VIS'rUIC'j' ---- POUu-.---------- I 

PO/HId/! Pound. }'o?tud:!

I:lS, 923 222,032 Sr;. ~IU
 

115,578 $1,077
 40,138
 

14,008
 

0,522 3.\,82
 • • -116
 (Ho.O~ --"028:&14 11.0. 92.653
 13,541 1,02>,
 

12,647 2.31.5
 6..~,!)46 ----~~- .... - I:'l-I 

,~In

4!1.8S6
 182
 

262
 

2,134,E2, __ • 1_3.1.,.SOO.'.__ 0" 

IO:I.-I7i\ -.-- -- (;1)2,792 .27, -19.5]4 __ _	 32, 39 

9",47,·73111'-=---"'9-,\""''''5-.2'''7''':I+--'9'''.3'''';--:'I,''',:-:637''I---'-'tO'--.-=~""2';',=003 13.9-12,750 10, u;l2. 267 3.0r,o,82' 1__!c.:l,--:7:-,5I<-;-";,-M:;:;:a 
__

T.\BLE 32.-Numbcr of I'aell dass of .~pe~iul-t(U; payera pUTtha~mg specwl-ta-l: ttamps covering the J.iscal year 1949, Qr por/ian tI eo!, under ..... 

tl, ~/lri{)(.lil amillal ra/e8, bU collcction di~tTict8 and States-­ outmue:d. 

o 

-:: 

123 

186 

226 

163 

137 

1~2

lit 

167 

J!.t.2 

3M 

~Gl

16 H 9 •• ,_ ••__ ._ .• _" •••• __ a 

k--'-2­ '---j' "'-2' II; :::::: "-',l" 10 ••••••__•••••-••_. _ 6 

3 

ro 

~3

24 

-­--1---11--1 

•••_•• " __•••. _ ,_,.,_ 3 

H ••_... 2 3 1 _. _ 47 •• __ •••• __._ 

3 2 1 

2 

8 

3 

---_._.j. -_._••• 

7U --'-if ~-T

75 1248 2 Hi 1 _ 

2G{ 

I~

2 

I 

l~

K 

2 

4 

I> 

DllsUIl 

a S! 

a 

r.;" 

0­

il 

.... 

w 

0 

g 

)2 

I 

14 

F: Olrlll_ •• __ • •••__ ••••• 7 

T nth OhIo _._ •• _•• _._.•• _••• j,,"NlLb Ohlo.__ ••__ • • • . Fi lueenlh Olllo_ ._. _. ._ 3 

1--1---: 

ta (.IOhlo._._.... __ •• 

Oklsb(7DI __ • _""'_""'_" _.__• Orcvoo •• _•••••••_._ ••••.• _. 

I-=-I-=-=I~ l'i"'l P=l'!\,811In •••_ ... Tw 1/lh Pnnn.srh'lllllA••• _. 'Tv. ty·lblTIi I'rnnsytvllDlo •• 

Coli Ion dIilrfc I 

or Sl 

1J '. _ ••••••••__ ._. •• to' _ ... ..._._••. _ •. __.• 1\1tIlS.'" .•_. ••••••••••••_••••• K"nlualry ••••_••••• ._.. 7 

Loue' 8 ... __ '_"'_"""_" I ~taille_ ..••••_ •.••__ ._.• _ ••• _._ .• ~IBrYland.. •. __ .••_._....... 3 

Massoch=t1s__ ._.••_ .••_.__ 9 

MichiRnD ._••••••••••••_.. 2 J,11nn ta...•.•_•.• __ •• _ •••__ ._ Mil bslpI'L._ •••••• ..•• 

Viral MIMOllri.. _. __ ••• _•• _ ••• ;I 

Slxtb MiDJurL_ ••••_. •••. 2 

Stllie 01 Penn l'h' oia __ • 'l1 13 Gtl 1,110 

-=--==l=-~'I"'-=""'I--=;I===l==== RbrKl" l$lnnd..... _ •••••• .....__ H3 1 .. 5 .. • __ ._. _. .•••••• _ ••• _._ 2 3li 47 49 Sout" Carollna__ •••••••. _. • •••. _.... _ •__• .. •• 11 .. 3 .____ II •__ •• 2, 271 •••_ •• ••• t~~ 2,:1l8 __• •• 4U 

I South Dokotll•• ._._•• .•• •••••• __ •• _•. __ . __ •• • _ _ ••••• __ • 1,148 ... _ 

Tenor-s"". __ •• _._•••••• • I I 1 I .~~-~- ~:---= -=:..::::... :::.1.:~' -2 5 ::-••_ ---­ •• 

'.r!1, 21~ ~I 4,4':17 I 86 '~I

=---.:;; 

Fim 'J'.~11l .•. .•••••. __ . 1 •••••• ..... 7 ._..... 1 I 2 81 13 • __ • ••• _""" ••••. r. m 

Seoolld Texas._. __ . ••• _... 6. •••••••• . 2 _... 6 •• _.. __ .. __ . _ I III 

Utah_~~~.~~_~.:~~~~~~~~~~I~_"' =."'~.+·...._.~.~.,;,.~.,;,; ••;.:d~-=...I~ ::: ••uu'. ::::::u u..:uu'~'l'''' :=:T:=::::: .uu. -: ': 

VcrllloOt._••• _._. ••.•_.•_. ••••• 1 

Vil'jtloI3 ._._ _.. 2 ••• . Wo.<lIlngloo_ ••• _. •••.••_ ••. • 8 Wr~l \·jl'Jlinlll __.•. I.. . 

;:~~~\?._.__ .._.-:: -.- __ ...._...".-.'-- 6 , • 

2 1 I ....__ • a _... _. 1 ... _••._.... 19 •••••• 680 •• GO 2,~114 ._.___ 6 ••. 14 5 14 0 I, 20 •• _ 1 1(rl '1,400 ._•••__._. 2 I 8 .. _ • ..... _ ... _••_.. 2 629 .... I 1 _. __ .. 1 I ,,__ .•_. HG _. 

2 12, '....... 594 4 1 10 ....._ • .. ••• _.. • •••••• 6Zl •• .__ 2 ,_",_ ••__ .... _. •••_.. • "'" ._•• _ 

SOl I 2215 I 2lH i 24D f~'~"m:r3

.... _ 10 4 104 12 l/J!l I 1:)7 

r", llal 3 43 

8, ll8lIll21, lOll IllS 10,010 

4,201 2 68 2, Il~ _... • 12 

~:~.: IlH __ ..2. '---"~7' 2,()l(j H 1.• 'H -H :I,till7 '2 

:1,IS5 fI/1 101 10 
TAnu; :l2.-NllmlJ(!r /If "/lI:h da~8 of spl·cilsl-la.J, payers l"srt'hasiT<(J special.-II/x st<tmp.~ coverirtfl thr· fiual yeaI' 1!1J,ij, or porlion th,TI·oj. lmdcr ­

:;1 (/1" flrll'illllS allllual I'ai~, /'1/ collertill7/, d·istri('I., (md 8Iale.--·( 'Ollt illued. o 

AdU!"f' 

'JI TIUIlgIlfino llt<"d :.;" II \fMIl·1 utI r. I lun'rs
 

I'n,'ki' \--_._­ \\~hLlII'~ J\.!-;inu­ ('flU I tion dltitrict~ I rwd t'uu' 01 OIcf>lnar- Ilcl,,1I Hewil loI.a!(' factun~rl! J\franu... whol~­ Luhn­ mb4',1 ;.n.rh\., dr-:llf·r. d('akr~ rl.·LLl~·rs f)r n,ht.l· 1,,1'­ ~ale	 rmo.. floutt lI1iUI IJfac- in in un­ I era t(·fj lle:llers t	 in tllrN, rlr<, 1" lll~·n;r ":IJ!Jl.rl:d, colll.....l. "'IJlcr III bUlter. ~I $I~	 $1 fiJll() $1~ $II 

...lJIbllDl 

... 10. ArlWllA 

.... an 

Flr·t ('~1I10nlj8.... _ 

51111, l'iillorni 

7U 10 

a 

2 

211 

70 

II 

t 

13 

;! 

-.-.- 'i 

1 

1:11	 H 

" 21 .~ 13 o 31 

a H 

3 2-1 3 I(J 

:! 0 

3,tOO	 17 26~i 2 I _ 3G	 3 

"""!'-'==lo==4==-1===I==­ 21 21 &<;1\ J.810 _._..... 13 3tl.~ 1.~21

31 _.. __ •••_. __ ._. 20 B ·1 J. ~25

~2 .•.•••• • 30 1.117 ;l, 734 

1---_-:t_-_-__--.-I----1+~~~===+---I:l6-j--l ..-.-~M-1----_1 __ ...__• 10 &1_1 2.112~i----t---1O

..------ -..--..-.....---,... ---...-. ,_,1 7 IIti ~.3H 3 -----.....--..- 20 I 2,2.19 81 ........---..- -.......... __ _. _. ••• • III 2.110 • •• 2 I 1,150 3 

'''',I.'I'lU''' i"'.,_ ----=--:::: r...... ,,'-, " ",.""' I (i,()(;l l==="fl IS T ': ;)1')1 j "IUll~---r--"--- --- -----..- ---- ----.. 2 l»S • ._•••• __• • __,._ 15 52t I, (;00 0 • •• _ "tn ~·ll "I '('llllS}' van D__ •• _	 __ ••• _... 15 J. 789 __••••_. 4 16 l. 21lj 1,126 2r. a 

Stilt otl·Cnl,SY]VDlIllL.._ ---===-=-_-.-.-~~== ~'-510 =-:..=~--I(;- TJ 3. 7tH I~ 73 18 

::"od~ I8l&11l}m--.---.._ -J---=-=::~ -:-:=:::-===---j-ssg --.-..----..--- =:-:- ---71----m" ~S-:::-::: South O~ ••-••----------•••••• -..--- -------.. 1 - ._-. 21 2.m ._ .. "'00 ••• 1.5 . 1 1.2S0 I~ .. --_ 

T 1 ~~._=::~:::::::::.:. . -~ :::-:___ :-:...:.::--:::: 1_ 2. 2l~ • --.. I .::---- -. '2 I m I SIll ~2 , m.! 
TABLE 32.-Nt~mber oj each dU$S of Bpr.ci.al-tax payers purchasing special~tax stamps covering the fiscal year 1949, or portion thereoj, under
 

the varlQUS annual rate~, by coUectl:an distn:cts and States--Continued
 

='1::-. -. . "'_""_ .--.....__. _ ._.~-- 'fU1~

Narrollc.q 

Adulter· 

ated 

but!<>r, 

OIeomnrgarinn 

Collection di.trkt., I lind St.atc~

Collection districts t and Staws 

" , 0/ Columbia'. '.&. \lfA 

...._._ . ...­ Haw,,11 -._-.••_ ••••_._.. _ 31 _ .. - --.-.'-' 200 \ 13 \ I' 

!lO \ ~g 2.1St\ Idaho. __ ._.,__ .,.__ , __ ,-_•• _,_._.".",_, ••.• .. __ .______ .•_.__ .... __..... .. .. _.._ _ 2f>\ <I 1,5~S 1,1\\\1 ~30

--:-= t) =--- ~-=:- •• I'i "r • J .,---:==­ F'lfflt nJjnoi~ ...._ •••••••. 11 2.031 .1 ._. __ . __._ ._ I 1••13" 019 I 16,413\ 3,019 ~,lj18

Elgblblllinois __ . ._.--- _. (l 1.241 15 --- ---,.-----. -'-"'-'H'I60 I 2ti!', l 7,IlIf> 3,423 211,669

Rtate o[ IIlinois._.m __ • .·w - -231 3.2721 311 .. __ :::...... _ .. ._~ 2'~~1 '7~~_\ 2~ 56~-' 7,3:2 92,287 

lnrlillllA.•_ • _. • 6 sa 40 __ .__ I 1,610 307 11, 145 \ 2,350 36,1>73 Iowa ._ ._. __ • ...._ • __.._ _ :I 4,07:1/ 12 _._. __... •.••• __ • __ •. _ 1,24~ 218 5.112 1.11.13 I 26,279 

KaJlS&q ••._ .•-- -- -••-- .--.-••• -- ••-••- --....--.....·-----1 I - -••.•---. 2 874) 1M' 5,630 1,246 I 20,133 Kmllllcky.•• _ _. •. __ .. ._.•. :!Ii 9,200 19 ..- _. .... . 5.8 I 73 I 4,1\13 1,401\ 26,649 

J-"Jwsi3Da.. . •• .• __ .....__ .• __ .. 2 I 2 __ .________ 459 40 3,865', 7,130 25,500 

Malm...... • • .• __. --......- 1 ...--..-- 5 -.•--.-. -- --- 1 WI I 127 1,6n M 8,2'23 

~~~iis~::.·=::=:=::::::~::::::::::::::::::::::_ M--"--3' ----·:::1 I,~ m g~~ I 2,~~~ /1 ~:g~ Michi~BD -..--.--..- ------ .---..- •. - .--..----- f> --.-- 10 I 3 1 r-.--..-- l,i28 J,~ 16,034 i 946 m,218 Mjnn{'80\.11._ ._ . •. __• ... .___ 3,619 8 .__ ..._.•• 700/ 317 7'~31 5.272 36,555 

~1i. j,,-'lppL . _ •__ • __ .._ _ :.::~ .:. ====.....:.:::.:::.::.=.:.::. " __''''.~ __~44 __~~I.~ 1,827 ~,813

---I------·~·r·-:_.I----·-~-- ,_.\---. •"inJt Mi<soun ._ __ _ __ .. __ - . __ ._ _. 3/ ._ I ' (0(\_ 1581 9,202 210 25,:I'.J6 

SlxlhMlSo'lOUrl.. •.. .. ~1 3_==== G_J.:=:.:..:: •··• __ .. 1~_~ 130_~96 1~_ 16,5;9

Slal" 01 Mlssouri ....__ . __ ••• .... ----~-:-l 31-.•-..---- 1_·."'=' --. ---I 1 1,209 288 13,798 370 I 41,875 

~:~::...::.::::::::::::::.::::::::::::::::~::.: :~:::? .....-.. i;~II::=::::: ---:f-- :::::: ::~~~~I·::::::::~ =-~- ----:~·9RI U~~ ~~ ! l~;m ~~~B~"8nip;hlre:::::::::::::::::::::::::::::::- -.----.~. ~~:~:::- ~.::.:::: ~--- ..-~- ~:::::: :::=~~~ ~o:::::--:: =,~~ =-~~ -_ l:ll!, = \, 209111~17r 'I=- b:1:"':31,:.1.,8~ .·lrst~c"'J.,,'<?,_. __ _. .•__ . __ ._ .-----.. ------- 5/ .....---j 13 .--...-- ---- .. -- .-----.--- :162 lOS E3.1198 " o. 

FllthN~wJ(lr,;(\y ~:::..:. __~I..~::..:.::.._--J9_..::..:..:..:-:J--.:.-- ..:. 518. 413 ~'~ ':"'! _ 

St3teol~e"'JerS<)y __.____ _ 15 ,_~I 32 ",-~ .. --I 2 =_~~_ 8SO bl ~3 37,186 

N"", Mexico . -- __ .... . __ .... __ .•• .• -----.--.·l.::..::.:....:-I------ ..... I--..-..------.. 667 133 1.515 .m 5, H2 

==---====-===---,=== .-- -­ Firl!l ~ew York .. ••. _. __ _ _ .--- 1 7 1 13 --.-.•. ---.--. 2 M3 3381 4,230 I 23 3.1,312 

Second New Yor." __ -/ 3 ' -- .-- -- 2 , 2 - --- ---- _ 31 1:18 22 !iO~ . •• _..__ 4.098 Third New York ..... .. _•• __ • __ ...._. __ .__ 10 -- ...----- 31 I 2 ••-..--- 1 1M 45 2,035 .--...-- '" J5,988 

FOllrlcenlh New York_ ... . ._. -----....- --.----... -- .•--.-, 21 .------- --- ---- ..- ...-.-- WI 331 I 7.070 I 371 30,~'l5 'J'wenty·tlrsIXcwYork .. . J __ ... 18 2 . • __ . 5S7 1 213 5,2\\7 3071 17,625 

1 'fwenty-tlighth NCWYOrk_. __ II_I~' lO II:..:...=:...: 2_.~~1 7,216 6."3 23,(\06 

SIRte of New York__ .. ._ .. _ _.. .. ===-=--=-_4_. ==-=_.__2-91====-_31==-_9:1..1====,=5,__--_-..._' =-=-=-==_8_1 __2_.9_4~ I==-=1,_22_,"_ ====211",',=3=22"" 1.354 , 125,064 

1 Comhino Ahl.<kll with W...~hington to obtain the number of spOCiallax p"ycr8 [or tho WllBhlngl<>n collection dlstrict,lII1d tho Dislrict "f Columbia with Maryland lor the Mary' land collectlon dl~lrict.
.154 RF:PORT OF f'OMMISSIONEH OF INTERNAL REVENUE 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 155 .. 

" OU~OMARGAR)NE. RENOYATED BUTTER. MIXED FLOUR, ETC.

= ;s 

..

..,

'"' ':S 

.:= 

..
 

<> 

"" 

.. 

:::-. " '" 

0"0 ",CJ 

~g

w:;;. 

~c

.:r

-0

O

1 i:: 

",'" 

~~

oo~

...­

1=l.~ £$: 

" <:l ;;Soo 

li'~ <:l ..

--,'" <:;{; 

E~~.~

oo~

0::-... 

.5-s If",) 

~~..,-'=' 

... ­ [~

~~;-~

~~

>::! 

..-!Z 

~.~ .. b 

"'-"'" c.: :.> 

..".-C: ",­

'" l

... 

... '" 

'e' 

..
 ..... .co 

E: 

::!! 

r 

r.::

... 

I'l 

-< 

Eo< 

L 33.-Prouuctt<»l1 a'ld vrirhdTawals 0/ colwcd oitQ11IGrgarim. ?,ear oldHI J IHlt 

l'All/. :;0, 191,8, bll collection districts 

On IUlIld 011 hllDd 

1115ln,'t Jul) I. JWle30, 11l4~

POVJlilI 

1,ll3 

" 011 ·...qur.uol 1/161,104. 5011. lUll "OH IIlI:I.OGG 

161, Slit 

00.14.2 

01' :110,360 102 '~rtm'JJd WOOJ JO 1.7M PJ-lllIlJ Un. 306 

····i:;.ro 1$11m1 -:" t)()(j.$·i'-\l\)II.MQ 7'J6 

3-1.-PrOlllJcliOll and witlldrll'{L'uls of 1tncolored oleomorgarine, year ended. 

June SO, 1943, by collection districts 

I 

JJl<lrkt n hlUld 

July!.

1M2 

I'roduccd .1 

With· 

drawn 

ror ex- J~Jrt

With. dm,,,,

• (,,,,,or

'1 lax tor u<;e or Ullj~'{1

Slatcs 

LObt 

Or ,kblrOnd 

On hlWd '/UIW ; 

l043 

;j 

;g £S 'lUll\( .), 1 

i 

;J 

I';; :

:: 

:~~~ .... I

,I : Jll g 9 : I: . :~ 'o~~ z 1 : ~::.-;.. c.. : _ I [ ;;:- , ! ~3 :J:a c : "0 I .9 ::20 Q I. ;:,g:s '0 "t:l~ fl i : "S ::: U siil--s~,;;j ~tot3 ,.t l~ ~~o~ j' :;;~~ :J s2~~ i:j?!f hii I u s -o~o: =! s ::-_ ... r..r. !,O. ~r. ~o;:" (J;: :!<l '" g == -.=J:l - .z:­ ~~ i!~ I:.Q '" ~;a .2=:;g ~2 ! J , .!f "'~ /.7. ~~~ro; oe, ... 1'-0... :>l,z,z... r-.tll :;:.~>
__ 

__ 

----

REPORT OF COMMISSIONER OF INTERNAL REVENUE 157 

156 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 37.-~:faterials used in the manujact'ure of oleomaTgarir~e (colored and 

TABLE 35.-Production and withdrawals of oleomarg({rine (colMed and U: . uncolored), year ended June 30, 1.948 

yeor ended J llne 80, 1943, by months POII:nd, 

Month 

Produet'd 

19-12 POTlnd,

5,453,005 

AlI~USL_.. ..•.•......•••......••••1 15, 360. ~'9S

September.. _ ..••••••_...•.••...•••. 

July ' 

9.2ro.f,~

October. .••.........•••••.. __ ••••.
 12,491,192 

N"o"cmher........ . . 8, 058. 652 j)~t'OlIlbc~ •• _ 1 0.6, 515 

1043 Januar~· ..•....._ .••••._.......... 7.375.800 

I'·ebrllnry _....................... 12.1:\3.677 

Mnrch._••..... _•••• _. .••••• 13,568,183 

Apri1. ......•••.........••.......••.• 7,1(18.200 

Ma}'..•..•._.................... 12,170••i74 

June......•••.•.........••••........ ~233.\1(I2

TotaL ..•'..................... IIO,\I/'P!l.!l-lO
 

1042 

July '" -............••1 23.9fJIl,BI6 

Au!!ust. "'" 23.137.764 September•.•....... 30. ~76. 216 

October..........•_ •........••••... :13, 798. 607 Noyember ••• _ _._. __ . 3~. 616, 798 Df.'el.'mbcr. __ .....••••........••••... 41,42'l.1l51 

1943 January _............••....,. 54.60?, 149 50,832,39"1 jJ~r~h":~__ :~~:--: ::::: ::::::~::: :::.::~ M, 473. 7M 

35,951,731 ~;~l__ __ :'::.:::::::::::::::::::::::: 18, fJ03. 443 June. _......••_ . 22.821,801 

'1'olnl. .•_ •••••..........••••. ,. 431, 41lS. 452
 

putter........... Pound'
 JuIl8reullure........ .......••••. 2,000
 

Colored 

Wllhllrawn ~~~~7::~::~::~~:~~: ~~ Wilhdl'1lwl) I Withdrawn Irr., 01 tax COtton~ccd JlIlkcs... :::~""'·······'-" 3.249,806 tllx·paid I lor export I lor UlW' 01 COll"llSCCd 1111.. .•.. '" ..... •••.... 21, 

Pound' ()7.f~

58.6Il2 1.,~.738

100,968 

17i.202 

154,976 

1.219.957 

217.292 

432. 3Il-I 

206.359 

100.650 

United SLal*.a CnllOllsood stearine '.'.~:-'" " ...•., .... 'IfJI. 616. 008 

Derlva! i...n or ~lrcerine. ~~::::: ::::::::: m.6;16 

Po.tld, 1'I>und, ~,~ 5.040••';33 

300.202 

106.166 

lOl,~ rJ80 14.423, 

II. 

8,2.'17,723 100. 

36t 

43T 

~~,H:·:·~~~:~~ Nonos\carinc :" ~~~:~~ ...•.•..•... ~~~ 04,087,431~m .. __ •.._........... 30•• 549
 121.960 8, &\4. 4CK 31)3,212 ~2.~.~

Neutral lard.............. ......•.••..•• 9.439,193
 Lard stcarine _. ••.•...••.. 33.814
 Oleooil.............••••.......••.•.... 20.852,616
 0100 ~Icarine...•.••....... ' ..•...... '" 3.4:\3,609
 

Oleo stock.•••.......•...,. ••. ..••.••... 3.4llO,913
 Peanut oll..... __ .••....••••.......••... 2.591,614
 

Salt..•.............•.......••••.... _.. 17,575.697
 Sooa (benzoate 01)....... ..• 3Il8,533
 

_ 

SO~'a bean oil 195,022,439 

Soya lIakos.• ' """'.' 32.475 Soya stearine Oakes.. 32,486 

Sunflower oll 111>,000 '1'01l0l'· , 518, 467 

Vitamin concentrate.... 102, 500 

Total , ..•.. 500,:;00.264 

~~~~ 1942 ta.t·pald 1943 ll/U16 I 10. 73~ 82ll 

---- ------------:1 1---1---1 1--­

5,170,000' l,5.'>8.O'J7 1(16,636.214 Pound. Pou7Id, Pound8 , t 10,6.~ 2,OM,42O 28.53ll 

Uncolored Ot'Ilrltio __ .·····•••1 11.057 Alabama. """~""" __ "'" . [6f\1~9 I...~~~.~~~ .. l,250,f.52 • 1 1,251,520 11.1125 Maryland . 12, 002 139.422 149.11>4 ..... __ ..... 3,200

Total,....•••.... __ ••.••....••.• __ ,_. 3,442.3(\8 43, GtH 

24,32\1.513 

22, tfJ7f i01 34,678 I 3.43.1. 385 1 . ...........J::.::::::::::
 2'J. 4\18. 121 3.\ 316. 415 .·.. ·iO:o2ii·I········i:~·

30.137.022 ••&_-------- TABLt~ 39.-Su1Ilmary of produr./7:on and tax-paid withdrawals of rmlOvated butter, ......•" ..., ··.. ·..t;UilOTABLt; 3S.-Production and withdrawals of renovated blttt~~r, yror ended June SO, 

115,432 194-3, by collection districts 3.672, 278 . 11.021.* 15.00() l~,W'.M8

SS.013 6. MO. 362 On band With· On hand Lost or 81.000 10.839•• District Jul}' I. Produeed drawn June 30, destroyed 

41,99S,362 

years ended June SO, 19SJ, to 1943 

:\3.0!I4.5!16 .. M, 

10,020 

50.772.158 5i,Ort4,833 . 

32. 167,247 .•...-­ ..-­ ..-- m 

20,41.:2. MIl 23.130.174 .••••_ , 

429. 4nS. 704 I StI, ~14

.. . _ 

__ ""'1 

. 

' 

---

Yellt I Produced Withdrawn 

tox·pald 

Pl>(J.nd, Pmmd, 

1,219,166 1.205,476 

1.844,[061 I 1,8,51.245 

2, 2r.2.lI2O 2, 218, 0.~1

2,737,181 2, 7f>O. l!53 2, 43~, 499 7. :lSI. 270 

TABLE 36.-Summary of production and withdrawals of 0le07llargaNM 

and ~tncolored), years ended J~ITI-e ::SO, 1934 to 194ft 

Year IPro<luccd 

11:::1::::::::::::::::::::::: 19-11. .....••_•........•••••
 

1942..•••........••........
 11143........•• _ .....__ ...
 

Po lJn d. 2.006.117 

2, 700. S.~2

2. 7S:l. 509 3. 480,M5 

3,442.3(\8 

Withdrawn 

tax·paid 

POfmd8 

2. l!25. 272 

2,735.4:SS 

~. 781, 345 3.466,700 

3.433. 3S5 

TABLE 40.-Production and lL'ithdrawals oj mixed flour,! for the period July 1 to Oct. 

Colored Utu:-olon'd S1, 191,2, inclusit:e, by eoUeetioTI distriels I 1-----.---- PRODUCED 

, 'Villulrawll Year With· Wllh· tu·f/'t'(\!or Wllbdmwll Produe(!d drawn drnwn use or Produred 1A,(·pald llU·p,\l,1 lor exporl United 

StRtes 

---,----,---,---1 1--

Pound, POUlld. Pound' I Pound. Pound. Pound' ~i2. 500 1,59-1, Ifl8 1\31. fof.:; 2-10.497.500 240. {I(J.1l7 

11135....... 2,904,971 193-1....... 2. IlS9, 095
 

80S, 439 1,408. 8"J7 6S0,!l21 300.91';,555 3W.113,863 

10.16... .... 2.773.194 527,419 J. 471. 424 7St, 292 368. 9t", 42'1 31iil.1lS6. 7W 7,883 . __ ...., •. '::::.:.:::: ""'m:2"~

HI37..... \,007.21)6 673.307 583.610 7-10. 9/'00 3ll7, :!In. 043 3!lll. 7..... 8T.! 1,532 7il, 734 11.955 3, II)!, 143 

19311.. 1.649.:~ 624. 362 2(~I. 401 837.588 413. 7M. 7~ 413, .'-00.893 73 15.713 1. 072 804.825 3f14.ll!ll I~H8 867,92.5 331.591.112S 3.11.701.ll9f V.698 109.435 IO.~o&l 6,549.331 

1040... •• J, 859, 731 19.111 ,.. 1.380,891 302.Hll 649,489 800.387 301.8.,7,570 :101. 5!IP. 496 8·' ".. S,?;!2 

1941... .. 4,4809.410 426, goo 1.864,674 2,07(0, follii a;lll. U{, ~28 340. 5,'lO. 313 

1942 H.827,SU 666. llti4 2. 938. 898 10. Mol. 725 31i3, 976. llS3 363. 648, 01113 , 138 11--t-I-.II8-8:-3-;'I-:-279,"007' 49,703- -It.I, 581, i}« 1 1ll43...••• 116. \169, 84tl 5. 770. 096 I. 51"18,1)97 lOG, (l3.~. 214 431, 41lS. 46:! 429,468. 704 I~ . "'--'--I~==;:;-gl' 42,038 291,23~1 :.5.4621 17,141.921 

'fotal....1151. f>11.:\30 !IO, 617, 0S3 112, 4~ 338 125,102, 26.1 13.5111. 7ll!I. 739 3.616.816,444 •• - , 

Quarter F.IRht,h Tot,al ORrrels I HaU barrel~ harrt'lll h~rre)s poun~

I I 1---·--­ 11 3M 1I,2f>8 5. iJjll I Mll,9ii

7,176 61,3&l 2ti, U'l 3,237.77, H.067 607.161 Ib,23, 1_ •• 1.493. 2'26 

!zeel ROllr law repealrd NrecU..e Nov, I. llU2. 
158 REPORT Of' COMMISgJONEH OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 159 

TABLE 40.-PrQllul"tion and withdr(twnlll Qf mized flOllr, fOT lhe period Jui'll" ALCOHOL, DISTILLED SPIRITS, BEER, AND WINES 

81, 191,:l, i r.clltaivo:, by c()lledion dis/riels-Continued I. U:-<DENATURED ETHYL ALCOHOL. SPIRITS. AND UNFINIStlED SPIRITS 

WITHOn,\WN TAX·PAD) 

ial3: Uud at induatrial alcohol plants ill prodlJclion 0/ uT"h·. 

fJiyllllcnllol, by kind. and by mQnth~, fiscal ywr 194a· Ult<lrict. 

43.-Matr'rials: Used at industrial alc<lho! plan/8 itl 1,roductio71 of lAl/de'-

Flnlt Cnll!<lrrllll _••••.•••••••••. _I 7,244 natured I:Ihyl alcohol, /ly kinds (llid by Statu, jiseal ymr 1943* l'i 8 . 

1\1 inne!()t" . ••• • • •••• .. Ilj. 13li T"Il I.t: 44.-:-.~fataja/.<: Used in prodlldio" of 1l1lJcna/urcrl cth!11 ~I!ro"ol, by ki71ds, Sixth MissourI.. ., -.-.•••••••••••_ ••• -- . •••• 1••__ ••••• _'1"' __ '''' I ,.....eutY-i'lghlh l\cw .....,rlc __ . __ ..•.•••••• •. •••.•• - _. ..- lind quantltus of 100d~IlIlturtd ethyl alca/wl 7Jruduced tJU:rt'frttlll, jts(:(ll ymr 191,.ot* Ot(\C:(In..~ ' __ _... • . 

Ut~h _ _ ••••••• Wll!hlngtllll o15.-Matcriak Used at registc:nrl distillerie.s in 1,rodUe/iOll of SI'irit.>, _ .•••••_ _ _._••••, Ja.1 unjinillhed spirits, etc., by /..-inda and by IIum/hs, jigcal year 19.~S·

Wisoo;~:;~~:~~~~:::::::~~.::::~::~~:::::~~ .....133 41.260 I __-I m ... 1_

lAg, or d~rO}'M ... _.. _.•••.••••••••.•••••• _ .. _. ••• _ T".U: 46.-lI1atI"Tials: Uud at regisl,.nd dilltilleTi~B ill pror!lIctio'l 0/ 5piri/~,

Stock on hand Oct. 31, 1M2 .. _.. _........... III 702 tmji:nis}It.t.l sT'irits, ele., by Und., awl "y Sta(.e,~, jiHC(1l ?!I,I/r 191,8. -- I I Orand tOlnl. ••••••• .. __ ._._.'-_.1 I,I!I 42,032 T,\III,£ 47.-ProdllcLioll: Urldena·hm;d ethyl (llc(lllol, spirits, alld tl1lfmished 1I]}irit". 

by montllll, jiscal year 1948* 

TABLE 41,-PrQ UCZIO'll: UndwalllnJ dhyl aleo/wl, spirit,~, 111«1 rmji,rished spirils, 

by Stat.s, !1,I!(;fll !ltar 19.~a"

Undtllatl1red t/Ilyl uleu/wl anri ,pirt!., b1/ montllif, fiscul 

year 1943* 

MOTllh 

00.-Witlul"a-ll'alil: Undenaturerl c.lh?Jl nlcohol and 'Y7iir'i/ll, by States, jiscal 

year 1U4'i* 

JlH2 jl.-·Stocks; Ulldenahlred t:lhlll alcohol, spirits, and IWfi/ll·s/.cd spirits, Ity JuJy .._._ . AUtt/St.. _.__ .. StiJl.:s, (1.'1 oj .fUnt: 80, 1943* 

S4:pletDoo __ •••. 1' - . Oetober_ .. u: 52.-StfJcks: S7'in'ts fmd unft'liahtd ~piriUl i" internal rCViliue bonded warr. Novomber _ _•• Deoombcr_ houses fl8 oj Juno; 80, 194.:J, by IIrarH and s~as(}ns of prodl/dian. .•..•....••••••••_. 

11113 53.-SlOlI"!(',ry: Productio.nl lflilhf!r~ltl!ctl8 and Blocks of undenatuTed dhyl 

alcollol, .~Jllrtls, und lllljinalu;d 117J1rtts, by month.y, fiacallle'lT 1943* JOTlIlIlo!')· . 

f'ebruar)· .•.•••••.
 MUrch _ . Production, lJJiIl,dTflll:1I1s, losses, lind ~tnck~ oj ulldenaturcd
 1\ pri!.•.•.. _ . M3~· ... _..._ . arId unjinu}lcd .lpirif., a1ll) prwl-jlll H 01/crated, by Slat"a, JUtl£l. _ 

••"T. .i.l.-S1Immar/!: ProduditJ7i, ,,'ithdrau'Ill., lo.~8.s! and .~tlJcks oj undenatlll'td 

d"yl a/collOl, fiscal yeurs J9::J.~-19I,S, tncl1mw. 

n. OENATUUED ALCOHOL AND DENATURED RIJM 

.BU: :;U.- l'r,HiIIl'lio-n: Complt'lely (ITl,f .Yjll'cially derlOturrd /lleo/wi, by months, 

fiscal y"llr 1[JI,J* 

57.-Withdrnu'«IIl: ('Qml'utf'lll droallArt(/ alcohol, ormuUls and by "101IIh., 

jiscalIlCltr.194·Q· 

i)8.-WiUtdrat"(1I~:Sp€CiaUy del/atured aleolrol, /'1/ jormula,~! fiscal year 191,,')* 

81.1:; tiO.-lI'it"drulnlls: ,speci.ally derwt/m'd akohol, by lratli711/ furmulas and by 

monthll, jiual yeur 1948* 

I.t; 60.-StmltlltJry: F'r(}(/lIction, u'ilh,lTflWcilll, and aloch of "'matured alcohol, 

tInti rJ, IHlluring planta O]J(rlit, d, by Stotcs, fi,'eal !ifl/r J 94iJ. 

81.1;. (;1 -.(lperatio i1$ apecially d(llahm:d au:ollol: By #roml.tl 'flUhrlt, by SClJ/, II, 

.fiscal 1If'llr 1114.'· 

ollllrillulbn O/'UIIlIICftl lu!,mnntiun N!'lIl1u~ lu Indu'lrJulllloohol,uul hl~h'J}r"'/'I,ldt•. eJ,"'I,fjr'f I On lft,X"IUlld 'A IUuh'n.·w. bib ~""CI tJfN'Onthutrd uulll tho lcrmhIDtllJlI.11 UIC un uultMlI8lloDdI! 'lIClaln.."" b)' 1/'" l'rt»lldelU on M.)· 'l7, IINI. 
160 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 62.-0perations in specially denatured alcohol: By manlt/aelurers, bu
 

fiscal year 1948*
 

TABLE 63.-Smnmary: Production, withdrawals, a.nd stocks of 8pecially
 rum at denaturing bonded warehou8es. by months, fiscal year 1943.
 

TABI,E 64.-SummarY: Production, withdrawals, losse8, and stocks of
 

denatured rum at de11aturi1lg bonded warehouses, by Stale8, fiscal year 19:
 

TABLE 65.-0perations in specially dena.tured rum: By manufacttlrer.,
 

fiscal year 1943*
 

D£FINITIONS OF REPORTING UNITS 

The reporting units are proof gallons: wine gallons, tax gallons, barrels 

half-pints. ' 

The tax on distilled spirits is levied and collected at the prescribed legal rate 

each proof gallon, or wine gallon when below proof, and a proportionate t.u 

like rate on all fr8.ctioll11.1 parts o{ such proof or wine gallon. (Sec. 2800 :... R 

In all sales of distilled spirit.s a {>roof gallon is held to be a gallon of proofspi 

Proof spirits arc held to be that alcoholic liquor which contains one-half of 

volume of alcohol of II. specific gravity of seven thousand nine hundred and 

nine ten-thousandths (.7939) at 60 0 F". (Sec. 2809, I. R. C.) 

Proof gaUon: A standard proof gallon is a wine gallon of an alcoholic 

containing 50 per cent of etbyl alcohol by volume, In a wine gallon con more or less than 50 per cent of ethyl a.lcohol by volume, the number of 

gallons is proportionately greater or smaller than 1 proof gallon. (1"he p: 

spirits is twice the per cellt of the content, by volume, of ethyl alcohol. 

ingly the standard proof gallon is 100 proof,) Standard United States gallon: A st.andard United Statel! gallon contaiDa 

cubic inches. 

Wine gallon: A wine gallon is a standard Unit.ed States gallon. 

Tax gallon: A tax gallon Cor spirits of 100 proof or over is equivalent to the 

gallon, For spirits oC less than 100 proof the t·ax gallon is equivalent to the 

gallon. Barrel: A barrel represents 31 wine gallons. Hal/-pint: The half-pint reporting twit is the taxable unit for reporting 8park' 

wines and certain cordials and liqueurs. The tax is paJable on each one-half or fraction thereof in each bottle or container. 

01. DISTILLED SPIIUTS (WHISKY, RUM, GIN, AND BRANDY): UNREC1'JPJD 

TABLE 66.-Materials: Used in production of brandy, 

fiscal year 194,S 

FRUIT' 

POURU 

New "irglnla JcM:Y 

Pound' Pounds

Kind I

C'on'lt'cti· Californlll cut I 

---------1 1-

j_ 

TotaL __ , . 30, 172, J6.I G,6! 

Sec foot nOll's at enll of labl~. 

• The distribution 01 sllltistlcallnformation relating to industrial akoholand bleb·proof .plr~~ Information On tal.pald w!tbdrawals. has be<:n discontinued untlltbe termination oUbe unllm..­

emefi8D<':V proclaimed by the Ptellideni OD Mil)' ro, 1041. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 161 

I}' 66.-,~Jaterial8: Used in production of bra1\<ly, by kindls and by States, fiscal Tloll' year 1948-Continued 

~'RUI1' WIXE. CIDER. ,\ND JUICE' 

==" Kind California Ohio Ol1lgon Vlrr.ini~ WA~hing, Total ton 

_-------,----------------------1---­ (I~lIon. (101101/, (lollon, Gal/1m' (Jallon. r.all"'.. o ,----...--....--- 100,4$7,1114 13,000 5,713 .• . _ i43,53ll '101. a24. 042 Ai'll I••:':'=~...---- --..---- --. J. 693,~.'i3 7'j,4/j() 1,403 7,694,041 lIM,401 • 14. f.&. 701l 

I~'!!i~!~~~!:i.i;;:1:;; :::,~; •••~ill. ii]s:ii;:,~~
 Jlbtekberry -------.....--- ---------- Ii, 231 6,5.57 10, RIO 4,9H
 

AprleOt ---- -------•••-- -------... - --- .. ------ -.-----.. _ .. ... 2,805
 

Total. .-------- •••1118, 4r.l53r. 101, lSI 477. 613 7, i40, 261 I, ~2Q, 712 

186,303 

167,3S1l 

ISIl. :J,1i 

289.264 

146, ,~7

IW.1l3O 

161,27ll 

180.220 

149.845 

217, iOO 238.865 

233,912 

663,929 178, 226 

418, 777 003,00-1 

2ll!!,007 1,337.064 

100,833 ~,~.Zll

-.-. ----.... 4, ().\~. 327 .. __ .• .. _ J. 434. Oli9 

15,300 703,011 -•• •. . 1,01l,~19

1,370 693.9DlJ 

.-- -----... 4M.65O ----- 228,176 ------- • 280.746 

8.682,716 

4, 00l. 03.1 

1,432. 1M !t78.2llO 

347,190 

, 265. 03ll 

1~.304

13S, lOt 

71\ 400 35.261 

27,572 

2,805 

13:l. 06Il, iII9 

I In ad,IUioll. I.he foll"wing ~m(lll11ts of lruit ~sidull werc us,,,1: 3,761 Itallons of ItrDp<' le,·s in Atk~nSll.!l:

1,8110,8110 Klillons in O"IHomia: 7,148 Italions of !lIap" lees an<.! ~J163 gall'!n, or ,!>Iackb\!rry let's in Obio; 27.003 

=~ Krllpe ""maC<llll ArkAnSAS Aud 4,OM,7/2 callo"~ In California; 14./36 gallons or apple pom"ce in Aud 63,778 gllllons in Vil'll!oia. lID ~ddiliou. 4,780,901 ~lIl1ons of grape 'I\'nsb ....ere used In CnJlrornip, Iluciudes 7:1.600 ~!lJlons in Ark"nSlLS. 

I IIN.'Jud('S 9.S1 3 gallons in Arkansa.s. 00.2'25 gallons in Conueet icut, 2,.~R,410Itallons in New Jer!'ev.1.083 126 IIIJoILS in Now Yor!... and 8M,677It£lllons in Pennsylvania. - •• 'locludl's ~27,f)59 gal1on~ in Georgia. 

DistiUed s]lirit", by kinds and &11 months, fi.5cal year 1948 

('I'u glillous) 

___ I 19,629,698 I 2, 314, Z27 I. 449, Ji6/16, 623, IlO3 39, 916.ln'~

a: a<lldltiooal pro~llction (If jl;in at rectifying plants, sC<llable 82. • • ta )_,<: 69 for mlds of brand~' produced.
 

'zeluslve of unflnishC(j and bigh·proorspi,lts. Not IIvanahl" for publicatlon,
 
__ 

I 

162 REPORT OF COMMISSIONER OF INTERNAL REVENUII 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 163 TABLE 68.-Production: Distilled spirits, by kinds and by Siftlea, fiacal II, 

'fABLE iO.- Withdrawal.$: Distilled spirits, total tax-paid,' by kinds an-d by mOlllh.~. [Tax gallonsl fi~cal year 1948 

. State Wbisky I Rum lOin 1 Brandy I 

~~;;·m:-::::u:m::·:::-:-m ::;:j,il._Y-:-::::;,;- ..i~ KentuCK)·. ••. -- ••••••• -•••••••••• 13,262,672 1,070, illS 1,005 --. I aE~g~~t~~~:::::::::::::::::::~::::= .-" ::~~:- :~:~~~:~: =:::~:~~~: :::::::::::: 

~~: ~~::::::_::::::::::::::::::::=::::: =:=-:::::~::: :::::::::::: ----331;430­

g~~on::~:::::::=:::::: :::::::::::::::::: _. __ ~~::~~ -:::::::::::: :::::::::::I 

Penns).lvanlB- __ •••.••,_._. . .__ 2,438.203 102,425 90, In 

T.on.5S00._ •••• _.• . ._•••_ ••_... llO.a60 .---------•••••••. -----\
 Vir~lnla_. ••••••••••. __ ..-----.-- 6,142 -••-- --_••- -------..-,­

We,ShlngtoD_ ...••. ----.-------·· ---- - ------------ --"'--"--- 219,017 L-..!
 

TotaL._ .••.• _•.•• Ill,h29, f)9S 2.314. m l,H9,146 

: ~~~ ~~I~t~~~~~ ~~~~~Ig~l~n ~~,~;f.ing plants, sec table 83. 

Exclu~l~e otuntln~hcd and hlgg-proofsplrit.s. Not aval1uhle lor publication. 

TABLE 69.-Produdion: Brandil, by kinds and l,y Slclles, fiscal year 19, 

(Tax gallons] 

Washllll" ton Calirornla Ohlo Oregon Ylrginla Kind 

----. I 

~F~:-:::::::::::::=:~:::::: 13'~:m
 ~fied-fii;li::::::::::::: :::::: t~:J

b~'fo~::::::::::::::::::::::::: 3~:~ ~~~c __::::::::::::::::::::::: 4:~~

.....~~:~!. . ~_[:~~~:~~~: .._... -::-::::-.:: :::::::::::: ~::::- :::::: --'.:::::::: 

:::::-:::::: ::-::-:::::: ..----~:~. -::::::::::: .. ~~~ .~._~-I_ ::::::_::::: -·--·---iJi­

~~:::-::::t:::::~ :::;~m I:~::I:~:::m,:. -.~~ ..::~:. TotaL. ---- 15,465,3721 20.575.1 46.2-12\ 2M,838 2111,017 

I Includes 17,208 galloM (n Arkansas and 238 ~allons 1n New Jersey. I Includes 2.813 £at.l0D5 in Arkan..<as, 8.251 gallons in Connectlcut. 307,743:&,allons In New''-' 

gallons in New York. and 87,661 £&110115 (n Pennsylvania. 

• Includes 57,616 iallons in Ooorxla.
 , Includ.s 4,llll gallon. In New 1ersey.
 

[Tn iallonal 

~~ WhiskY!~ , ~:~randY III ~)j~~

____ 8.574.9631 71.379 '~i --.__ .. 10.140,281 75,409 

t.p~roJi('r _. -- 10. OW, 208 120.174 ()GIObo:r. ....... 1!,4~,43311.'\3,62-1

November-----. 0, 6il... 008 162, 4.">4 J)elI8IIIber. _ ___ 6, 872. 301, I~. ~.I

JIIdWY __ - 7, ll~, 110 i 125.1;.5;l J'lbn!arY -- G,130.24911l8.2S4 ~: ._._ 6.647,140 200.357 

ADdI _.... -.. _-- 5, iii. lOS. 148.9M "101' . _. __ -- - 4,725.308. 162.134 JaaI::-:"-- _. __ . 4,782.723 I 136,98\ 17,847 372, SOl 1,8U9,653 

Total. -IS1. 913. 79211, 600, 955 I, b35:940 15. 422, 64~

523,890 169,7l8 I 3. H8. ;1.17 

438,101 210,7\3.5 4.601.012 

214.777 321, 130 I -1.416. 7trT WI.50S 508.621 14.341,U7 

37,5110 I 454.413 2,267.410 

19,884 5'(6. 1~ I 2, 604, 621 3~, 508 688, 940 2,405,437 

40,961 I 507,388 2,2,l8.411 24.~13 656.7802.516,083 

18.0H 566. S13 2. 159. lJ:l7 15.11871 400, 170 1,959. OOG 

la4, 637, SSI 1131, 161, 210 15,675,341 13ii. 836,5.51 

I Thege ftllures represent withdrawals subject to t8% at thc followill~ rate: On ond aiter Nov. I, 1942, $6 

.. tax ,f1ll(Jn; before Nov. I, 1942. U per tax gallon. Includes bottled·ln·bond tax·pald withdrawals as In lable 72. --I In IIIIdltion. 10,440,8(12 tllX gallons of brandy w.re withdrawn from (rult distilleries QlJd 3.008•.'\53 tax 

S oIl/randY wet. withdrawn from internal revenue bonded warohouso for the fortification of wine. IIder tho Act of JUIlC 24, 1940 (Public, No. 655. 76th Cong.), effective July I, 19-10. the ta.~ on brandy used 

fGrUllCIIllon Is inclUded ill tbe w we tax.) 

Distilled spirits, to/(1l tax·paid,1 by kinds and by State.8, 

fiscal year 1945 

ITax iallonsl 

I [ Other 

~_ Brandy' spirits I 

4'~~~~ r~~~::l:~~~~~~I~':~~:l~~::~::
 1---••-----.1----------1 -..-._.1 .. _. . .. 115 ··---..·,·..-i.;/i.ii· :::-:::::: 8.703 631,682 

70, 448 311,289 91. SIS :!Ill,007 74.033 

39,722 4.14S .. __ . _._._,. _._. _. __ 61.480 2.&76 

8.880 270,312 I M.9'J6 6O-l.lc'87 2,64.2 315, 712 ---_ .. . __ ...... __ .. 1671•.•• 1170.69.1 4i;O . _.. 132,345 

8,38. 3.174 722,678 

14,818 334,430 ~DS,310

401.208 2,610 

788,1,(\6 nt ----- "I'J."'>i -------... .,. 13.844 nla ...---- 42 •..••• . GS .... In2t...... li8,7I:S._ _. _ 39.444 

V!r¥~~i8~: 12,070 --- __ . 

••• • .... 

15,453 

I Total Alcobol I ~::~f

12. 778, 287 482.312113. 2f.o. 69\1 

16,36.5,668 427.723 15.;113,291 

15, 143.00/; 5%. ~5 1.5. 739,69.1 

16,575,203 631.9'J8, 17.207,201 

8,577. 745 323.979 I' 8,001,724 10. 139. 6S1 382.745, 10. ~22. 396 10,~, 54~ 4O!.29'l I 10. 670, 84~

9.0.j5,293 33 •• 003 9.393,2ll6 10. Oh3, 702 410.0U3!10.463,i9S 

ll. 61'>4, 857 .~29, 19(;.' 19' I~. 053 ~. 301. 29S 5'n, 436 ~. 888. 731 7.lliO,OO5 621,039 7.liOl,044 

Total 1 1 AlCOhO~1 G~~ld

70, 21131'" .... __ I 70,263 7. ZH. f>2O 220,63S 7. ·lh2. ISS 11,378 1).745 IS. \23 404,5(/2 , 40-1,592 

3,070 3,070 115 ..... 115 

3O.0:18!U2. 2\;9 222.307 377,70f> 18,411. .'\24 004.105 19,443,119 1.052 37••93. 397 1>$1.81;3 865.1ll3 352.270 16.800,2'f1 31>8.007 2.869.695 85,313 F-.~.430

••.. 511.5,213 89,976 69'1. Z~

II$4,2:W 2.921.491 .. 1.176.0$9 

124. 1!llS ~. 751. 38Q ... __ . 2,f,1O 

l. 611. t112 IS, 742. 072 . 213.!0-S ....... 8. ,01 .. . 223.:l23 

..	 ..-_ 45,154 

l\-lO 630 20.344 35.~1

6. 6~5, 3·11 136,836. MI 

. 

4. Zl5. 706 7, \181, 416 5. 4SO. 077 47.263 7.021. 431 445,370 1. •• 

005 

34, mt 483.433 

27.802 

2.057.511 

... _.. _.. _ 

&, 100,430 ...... 8, Wi h.OOO 

:~3.0Sol

18.033.819 

IS, 779,014 

37.702, 345 273,300 I(~ 448, 022 2, 510, 7S.~

117 

595.213 (002. 247 

1.937,257 

1.17fi,089 

7, G2<i, iDS 

2,610 

1.,130,400 213.108 

8.701 22:3.223 

45,1"4 

111111 --- •••• - .. _.- ------ --•• ---- ••----.. -........ -- .. -­ .....- 13.430 229 ... 1,3"-;0 15,039 

~:.'- :87:"'?I3;79:.!I~ l,535.9401~42 34,1137, SSI 13J, 161,210 

,~ . 

_ tax Ogures "'present wlth<lrawals subject to tax at thc follo.... ing rate: On nn,l nfter Nov. I, 19-12, b~~~g?; ""fore No,'. 1. 1~2, $4 per (·fU gallon. Includes bott!t,,)·ln·bond lI,x·paid wIthdrawals as .hi IIddl' e 73. 01 ~J"'I'110.HO,892 tax gallon.. of brandy Yo'"", wltbdrawn from lrult dlstillerh~" and 3.00!l.6.'13 tn the i'n, ). were, withdrawn frow (nUlrnal reVenllO bontled "'urehoulle!l for the locUfication 01 wino. t' c't Of June 24, 1940 (Public. No. 8M, 76th Cong.), et!ecU\'c Jill}' 1. 1\).IQ. thc tax on brandy u>ed Ul(l J~ iUcludtld in tb~ WUIC' tax.) 
164 REPORT Ofo' COMMTSSION~;R OF' INTERNAL REVENUII 

TABLE 72.-Withdratl!a/s: Bottlcd-in-l'MlIl distilled IIpiritlJ.' bll lIIonthll, fiscal year 19.~.~

ITax~onsl

Month Wh Gin J.lrand7 

July. __ .•••..•••••••••,_•••••••••••. Auau$t. .. __ .. llel'temoor.. • _ . October .. __ _ .. Novfmber.. • O ("mber. __ . ._ January _._ t'eblU3f)·. __ ..• _ 

. 

__ 

. 

_ :lfareb.. .. . ApriL . M")~ .~_

Ju.oe.. .. .. 

TolaL. . I~, !>77, 1,:lIl la,G45 6.236 I 16I.lj22 , 

I F'igurM in fhl. 1lll,Ic "'" included In ttlh\l l,n'l'"id withdrawal._ ",·!,..r"~1 III lahu. 70. _ ""kits w,~M) holt ltd 1Il bond prior to the pnym~nllli lax, wJlIl tbe QX~PllOO 01 2,0'~.1113 tax lIIlIIotII.'. 

wId ••~2S tax 1\II1101ll of brandy bottled In h"ml,llwr pIIymenl of lOU. 

TABLE 73.- WithdralCa/,~: Bottled·in-/J(md dislilled svirilif,l tax·paid, bJl 

by ::ita/ell, f13cal year 1.94.' 

{Tllx gllllon;,1 

622 I hl>.2U ,•. __ ...... 

Gin I /Inllldy 

toSS 

!;tl\tt\ Rum

r,llUtornla . Colurado...... "" __ •. • Oonnec:Ucul. 

Ollnou _ _ __ .. __ 

Indlana . Kootuck)·

l.oOul!\lanll __ _ .. Mllr)·land.. __ __ . 

~1ll."'!lC"ul'lltl! .. Minncsota.... .. __ i\lls",lIIrL __ ••.: __ .• New JHse)' 

:-i.,,," York _ __ . Ohlo • • .. ':'~)J1S}'lvBni!l

\ iratnll\ 

_ 

" 1 I 

Total..... . • __ . 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 165 

i4.-Stocb: Distilled spintll in intenwl TI'lIctlfl/l bQntlf'd 1llflrehou8ell, by killdll 

anti by Btllttlll, J uric SO, 1943 I 

ITll.l ~lI1lon'J

- I

'111. •• -.--··....······-..••....•· -­

Rum <lin Tlraodr Total 

I 1--1---1--­

T.1l.611l .... ':iO~oon"" i97 ni,"iio~79;' 14. 115.775 

1.~7

12ll.810 

6. ;.:l5 

J. iii rl8 '2'.1 Il'Jt ro:.',22.:.:: 

IOS.~I.l,:a:

4S..1MO 

3IJ,flI0,W 

2,4~.1,71

:13 283.322 

641. :Il;b 

1.172', .;'"\1 

6.15.6:\(1 14.2110.931 SG2 4O,~H.~

5-10.61\.'1 

m.811 

13,~

II. 

I Numbo!r oJ til.' ~nIl(JIIS U/'('flr(\ln~ 10 original ~ntn' I':l\UI:~. l.osS(Os arc not (\"I,'rIl111100] unlll ",·llbdrnwl1l. :ll~h'.· III unfilll<hcd IlDd hlgh·proof spirits. wblch "re nol nvnllllble for publloolloll. 

t5.-Stork..: J)i.~til1ed spirits in i1lt,.,nol revenue flO/If/Nl warehouse." by 

kindl1, and &11 !I';ars and scusons of production. Jll7ltJ SO, 19~8 1 

[Tax ~!l1l0l1l1

Bum (lIn Ilrun'h' Total

71 la:, 

617 1M 171 137 2, 0119 

~iO

.. , . I.•I~

....f,2' ::: -1 .....213 213 .... ~. ... 633 

~7G

4. H1 Ii, 1>43 

":~r:~;~~ Illl UllQ

6 17.~

2'l6 2!0' 

674 8117' 111.7 

2il8 

M 

(00 

\ISIl ~.()G.~

4. 005. 3S7 9. 0l>S. -IS:! 13.000.328 

7.098.172 

14.628, 421 

21.4SO,rov 

211.252, 025 30. ~7.1181 _ .'>2.1151.743 

45.71!>.04l} 

6\1. JUl. 7~J

63.614. /'i3.1 M.ool. 7:l'J ~.2Zt.;'!ll

1.1lll1... 
REPORT OF COMMlSSIONER OF INTERNAL REVENUE 167 166 REPORT OF CO)(l\1T5SIONER Of' INTERN:\L REVENUe 

is.-Summary: Production, tllilhdrawals. and stocks of distill ~pirilB, and T ABUl iG.-LosSM: Distilled ,'7)irils in intcnvll revenue bomlul premises operated, "!I Slales, fiscal ?lear 1fJJ,8 In,kage and tvaporation. b!1 /oinds and "II Stales, and [OSBes duc 

"y kinds, fiscal year 1!).~.) :lTax J:allollsl (Tu K'lllon.'J 

Tax·pald withdrawals !'rcmlsoo opcrnted t

Whisky Olhllr StBtc Rum Gin Drawly o"lrlll 

----....... ·--1 1 1--1--1 !~
 Stocks 

.ge aud T'roduc- I BoWed· of Iune SI. Other df.· tion' ill-bond 3/)' !lIlt.,} I ..I.lcohol Tot~1 distilled splrl13 splrlls 

..... 'ir--'-2 

...--il······JI"······2 

3 '6 :::::::: 13 6 _ •••_._ 12 

1\0 •••••••• 73 

..•.. g::.:.:~ 19 

I 

s . 6 

I 

3 

5 

7 

3 

5 Tollll ._.,.. __ •__ ••,. ••• 3 frow OtbuC8W6S •••••••••••• ! Zl 1 1 

I Dltrcl'Cnoo ootWOO.D entry oDd "'lth\lrtI'Wlll I((IU~O of all spirits witl\dmwD Irom l"IO,h.1 

tAlS"'! db'llJow('(l"re toeludcd h. twr·pr,ld wlthdruwIIls. • Lt,,,o;l;.S lrom llro, tbelt, casualty, N.c. 

T ADU: 77.-SulIIlII0r1/: P1'Ild11r1iOTl, withdrawals, fInd .~t(...ks (If rlittlilltd .pi " 111 ""till.• , fi 8rtll y,:a r 19.~3 . 

11'!U !WI!ullS] 

...-aI.. ry: Pmdw:lion, lax-pairl111ilhdrn.tCflls, arid .•t.QcM on hand J"n~

nd of tOlal ditHllcd /fPirits,' fiscal years 1fJS!t-lfM.'J, indusiv 

:llooUt 

ProduCltlon Ithrlrawals S~June30

Jul)"_ _ ••••••••••••••• AII~u~t __ •.. aCIJt('JJ1~r•• Oelol)(ll" .•••••••••••• Novom~r__ •.: . 

7.~70.:lM

R.m.42!1 

6.71i7.1>41 

7.911.2!'oIi 

4,191. 714 ~:::: I. W'h.i~lry I -. .. ... I I 

Total distilled 

~pirlts

I Whi'ky I Totnl dl.r.lIIc,t 

Itplrllo 

Dro'llll)er••• _ . I, bOO. UlllJ 

hlluury•..- -. ,:.. ' __ ' __ 1 8711, IiOll 

}o'cbruIU"Y . 1.191.639 MIlI'Ch _ . 845.205 

~/~~I.-_::. :.•:'::::::::". 672. 340 

4\;;.011 

JII1I8..... 5U.t' 

,I unnnb pirita prodUce'" at reglstorecl dlsllllrrle". Nnt Habl.. 

• :1-·-12 
168 REPORT OF COMMISSIONER OF INTERNAL REVENU!: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 169 

IV. RECTU'IED DISTILLED SPIRITS AND WINF..s 

TABLE 80.-M·aterials: 1 Used in production of reclifi~d spilit8 U7ld wi"" 82.-Prod~tction: I Rectified spirits and wines, by kind.~ and by months, 

and by 'TTIonths, fiscal year 1943 • fiscal year 1943 

[Proof ~llllons 2 J 

Month ATCXlhol Spirits> Whisky I Brandy Win"" I~

July . 1 270,(;63\ 3.t.-I~.893 2.208,701 fl8,458 34,27~ I _"U~USI ..------. __ 218,754 4,659,450 2,749.204 105,01.8 43.49(1 Sel'!~llll>cr ___ ____ 268. I~ 4. f>G2, 673 2.656.851 146,504 441,832 

October _. ­ .•• ____ 329.772 4.420,364 3.272, 12J 207,[>82 46.634 No~embcr .__ 6[•• 7{,g 2,449.514 2,(HS.9!l-t 250, 1m W,I87 

DeCl:mbcr._______ 87,727 2, oM. 003 2.42';. M7 318,990 36.344 Janullry. _____ _ February._______ 

42,431 

41,118 

2,410,808 

2.316.898 

2.405J,Qli 

2.~ll4.25r.

307,424 

301,08-3 1 47.979 

82,li3O 

lIbrch _____ . __ 72. oml 2. 51S, Ol~ 2.182,426 372,246 39. S50 

Al,ri!.. .------_. 1- ay .... .•___ 

Juno . •• 

92,261 

55,114 

1$9.8&1 

2.127,676 

2,046.8(";

2,t1l5,896 

2,17,;,llO-t 

2, 101. 0117 2,316,515 

314,434 

244. 127 23.'\.4:10 

68,421 

4~. :«21 

76,003 179 nt :no:. TotaL __ . __ j I, 734.6(H 3~,~,096l2ll,037,0121 2,Orn,!l63 ~1'I.Otll,il8II

I IncluM.s imporled as well 8S c1o~llStic liquor5. , Th. t\~ures arc in proof gallons. Eyt'Cpt for ,ornc products contai"inll forti.Oed 1I'1ne, UIe I"" is eollotrcd 0" the ba.is of pro"f ~allolls. (Sec sec. 28(lI, Internal Revellue Code.) , Represont" high'Nool spirits produCl.'d al rC!,istered disliliNies. 

'Ineludcs 8~,2J4 proof ~RlIollS of rum, 66,11] proof l'!u1Jons of Itin. 28.794 proof "allons or proof !'ullom, of ""rdials and liqucurs, ('1,GJI proof gallons of uDc)asslOed spirits, and 53.un proijt producl.s for ul>ortlltioll. 

TABI.E 81.-lIJaleriaI8: 1 Used 1·11 production of rectified spirits
 

/;ind.~ and by Slates, fiscal year 191,.'3
 

(Proof 1!1I1l0n.<J 

Slato Alcohol Spirits' I Wbisky I Drancly I Winos I . -------I-----l-----:I----,----- 1­

g~:~~~~~::::::::::__ . ~._~~ ~9_~:71~_1' __ "':77~~_1 ~:>8'm \I .._~,_~. .I..--.~:~ CODneCtlCut. • 2,:>82 212,301' 397,740. 16.38i' i26 I "', au Hawaii____________ 183,1Sl' _. .. __ j . ; 649 WI! 13,OI4l 

Illinois 0-_. " 19. 92.~ ~,I~, ~~~. 3. roM, 810, 2~9, ~I. 112,219 ll3,D21 In<1ianll .____ 1(,0,660 8,1&1, "I 4.:;'11,14.21 /22 20.429 llll,805 

Kel1!ue"ky •• ._.. 4,0I0,S~ 4,4IQ,383! 15, 281\' 15.~OO! nil 

11~~~"1~~:::::~:::.. ~'_~~_ Marylan.<l------.--- 2,051 M ossnch USc tt.s _____ 118, 976 1\lirhigall •• 22.57.1 

Mfnne""ra •• Xl,Oil 

MissourJ.. .. 1.232 

?'e"·Jf>rsc)'________ 14.153 Nc,,· Me~loo •••• ;lIrtl New York .• 3011 

Ohio_: __ ... ..... 4,104 

Pcnlls)'h·ania.. 1,1&.).904 Rbo<1ehlan<1 ...... ._. 

":asl1in~lon__ .. __ ISS " i.consm... _____ 6, 649 

Tow\. m_ 1.734, r,(H 

ff:~i I ~:~~ !... :'_:~_ . .2~. 3.a:rr 

fl,S08,8M ,- 5,731,397' 29,1i91 21.~H OOS. 702 .-16.~, Zi8 130.579	 ~3,l>~5

22,292 224,!l19 

ITJ,845 -IO.3ar. 

1.124,901 719,021 __ ..... _____ 2, 116 1,616,315 l,f,(),'j,6:l6 

1.842.185 7:11),3131 

11,421.&.7 6'263,S:~'j8 1,051 5.4f>8 

a4, 81~ I~, 77~ 8.33. 10,106 

35,690.096 29,037.012 

I I I. no S9, 88ll
 1112.751 22,2113
 

6\1.86'1 1I.6i6
 147,319 74,AA5
 

Zi7,250 111.173
 101~, 811
 250,895 27.018
 

91.684 3~231

871,60'.1 121,881 I ----_ _. ._. •.••• __ .__ I, 

4,6951 159 -----Tt?· 

30,006 J6.264 • 

2.901, 8t'J31 611,886I~

• Ineludr's imporli'd II!' woll ft. doml'st;r Ji'luors. • Represents hi~h-proofspiri''! pro,lllred at registered di.tilI('ties.
 I Ine]ucl., 82[..21'1 pr<OQf ~fl11olls or rum. 66.111 proof gallons of gill. Zll.7!l4 proof gallODll of
 

proof p;alJons of (!ordinls and Ii'lueuu. H.631 proof gallons of un(,)lI.",,~d spirits. and 53,ll7I 

produels lor exportation. 

Il'roof gallolll'] 

Cordial. I Gin and Urllndy Othor Total Whisky liquour. I 

5, ~99,1r", 30S,OIiI m,W7 32, SI9 51,2J1 6. 202. 66S 

6.66-1, \lO1 li:i2, 7fll 2f;:l,S03 26.055 SI,72l; 7,009,186

6, 7~5, 800 MI,746 3&s, ~6P 40,5;il 80.885 7,797,51\

7,096,2"23 430,1&. 1&~.317 f>3197 76,400 &.124.377 4,2'28,3:12 :JO,3, ~70 ~02.0')·1 i7:n2 70.840 4. llS2. 468 4,632,461 166.584 3is, 878 181.312 67.671 5.426,900 <4.ms, 563 86,258 2ll8.679 150,58ll 40. !lOO 5, 184.1)8.~

4,237,5.1..3 U6, -149 161,815 31,192 ~,&13, \l63

4, iS9, MS ])9, ·173 ~~~,~ ,1_. j 201.(;50 f>8, 112 5,541,001 

4,073,962 170.923 347.013 lf06,14-l 54,888 ·J.802,9.>O

3,916,006 10"2. 8M 279,918 146, U82 Ifo6, 00\i 4.613.310

4,270.850 95,576 .268.9,)2 132.721 257.300 5,015,158

GO, 794, 623 2, 91;5, 2SO I 3'~'~1 I. 30l. 541 a l, 037, 875 I 'iOr 124, 821

,Mouth I 

Totl>l .. -----.-.--\ 

-1 For production of distill"'! spirits 3t re~btered dlstilkrics, s<'e table. 67. 1lDt'ludes 1,810 proof gallons of alcohol. 350,300 proof ~l1l1ollS of hi~h·proof sl'irit~, 372,109 proof gallons of 

1lP!l, 2.;0.1 proof gallon> of ""rmouth, 13$.500 proof g"llons of willc~, lZJ,172 j!rool gallollsof unel:>ssiOcd spirits. _ 40,161 proof gullons of product, for exportation. 

83.-ProducliQn: 1 Rectified spirils and wine8, by kinds awl by &0Ie8, and 

premi8e8 operated, fiscal year 1943 

(Proof ~1\1l0DS1 

Slale I \\'bisky Gin 

...0 ..-1----- I 

•. _~~~~:~1.L __ ~~'_~.I 27,087 

1-I4,9i3 

17.767 

~2, S90 17.186 

43.389 

9.689 

2,129 

147. 570 

2. 114 ___ •• • ~5. ~.s.S ' 

18(J, tlO7 

y-k-~--.----I <.<'" \--.--------. 

, ..or _. _',_,__ 2,831. 22'J ,~>S, (142 ----·--·-. 11,~2,945 8,0.242 

Cordials _ and L=-I Brandy Other I Total I01 Numoor plants 

hqneurs op;,l"lItt·d'

---,' 

161, m I.---~~~:~~~...---~~~~~~.ll' 315,m Jt H13. 140 I 975 535 I 49·J 

79f•• IM! llS.7S:l 9.002 i- .. _-. __ -­ 741 '\___________ 

13.630 ••••• 1.186 • _.________ 

·\8.72'l ,." 2'~1

686. 369 ' IS. 299 

382, l!l(i I 8.517 S:l.l192 23,6U 

2i5,759 _. . _:_ 

484. W6 9.ll2 

255 j •••••-------: 

.114,174; 21". f~.71' 200,357 4.1:20 

21,861 f,95. fJ8'.l 12 2~, 138 193,f>02 4 

111.417 I 8. 11'..0. l<tl) 19 

/,l,fJ71 112.730,0187 9 10,197 

3,220 517 

31, 119 

36, 081 

33,055

45,667 

34,593 

•• lllO 95. 

6, /09 

.8'1:;:~:::::: -i2:21i,5:isi- --j;V5:4f-'····.ji2:ii28· .S91.5g -----if.:i;OOO" In..! . ------. 6,'140 1.000 lMJl ._•• •. _. • it 011 ' __ '1 47,I5i • •••• ~_.. ~,foOO , .- ... _ 

n'_' ' __,_~~_~1 3;),64~ __~1i3O I 1".2W 

8.3.12,0147 \I 

00,984 5 16.12-3 1 

12. ",39,371 18 1, 6:5;, 635 18 

431.948 :> 354.00E; 3 . 27~. 693 

2,2')0).31'\.,3 13 

7,28S I ~,~2f•• ~? H 2, 1,.S4, 3.3 S 

1,>.o.3$,I~~ J, 8,438 1 51.S:.~ 1 

73.002 6 

Total . !60.7\I,I,r;23 2,OO5.280! 3,965,W21 1,3fo1,1Al \'1,037,875170,1'.\,1,821 215 

--	 I , '7 - ---------'-----'---­ '~~u~"tlonof distilled spirits ~t registered distilleries. we lahle 68.
 'IlIc'iUd-:"L5 tho number of plants ....hich operat<'<i during My part of tim year.
 2,/Ot<:S uno proof ~all()T1' of alcohOl. 3.'10,366 proof ~8l1ons of hi~h-proof spirits, 372.159 proof gallons of I 164 "r'OOf ~alllln.s of ",,,mouth. 138,500 proof gallons 01 wincs. 123,172 proor ~llllons of undllSsitled spirits, > Jlnor gallon. of products for ,·xl>orlation. 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 171 170 REPORT OJ.' COMMISSIONER OF INTERNAL REVENUIl 

T jlL;: 86.-Summary: Production. lL'1:thdrawal$, losses, and IItocks of fermented malt TABLE 84.-BoUling: Distilled spirits (redified and unrectified) boUled for ! liquors, by months, fiscal year 1948 

tion,l fiscal year 1948 

{Burrels of 3\ gBlloosl IWlne gallons] 

=, I I I, I I = i Tax-paid withdra....als RecUOed products U orcctitled Illoducts 

Month Production 

Bottled Dottled By pipe line I Io barrel. I Kind Total for bottling and J:el1s Total 'rolnl _ I Bottl.d at tax· Bottled at tax· at recUfy. pald bot· at recury. paid bot· I I ,---­ ing plants tling lng plants tling - 6. 1\7S. 6Il8 houses bO"WS 7,001,007 ----I I I; fi24 291 I 5: (132: 521 Whisky...... GIl,440,1l31 Rum 008, 298170' 139, 120 126. 844. 223121' 712, 375 48, 656, 60S '116. 677, &/lO 4.7-19,560 •• •• 400,673 44. 0S6 444, 7ii9 2,)$,033 2.'1.\ 142 2,411,175 111. Mil .,897.71!) 010. __ •••••• _ 3,200,768 69,609 3.356.377 2, 007, 7M 863.119 1,960,8;0 6.2311 4, "Zip .~55 Brandy ••• _., 1.242. roo 371.liO$ 1,614,005 1.460,101 1.21>7,424 2, 7~'7, 52.~ 1&1.622 5. :171. 74:\ CordIals IIbd Bili-~l~~j~~il_iii;i~:~:~: 5. 913.8~1

IiQueU.rs•••• 5'078,293116,07815'994.3711 _••• _1 __ _, ,__ . lI.OI3,284 

t~:~~~i.:i~:: 6,87,1. G37 -"i99;68O- ....iniii- "'2li~;iii' ~~ i~~; :~:~ [···..2:'Mi' 7,1,,)2, :192 ,-----------'-­ ---' 

'l'otnl. __ SO. 668, 745 1,1113,007 81, j'51, 752 32, 615, 127 24, 136,206 .'>6, 751, 4Zl 116,~, 1188 I", Tot"l.- - - -.---. ----- --. ­ 71.018,257

J Repre'lllnts distilled sl>!rlts bottl.d at r('cti!ylnl! plants and tax·pald bottling hOU5ell and bottJed' . spirits withdrawn 011 pB)"mcnt of tax rrom internal revenue bonded warehouses. Includel hDpottecJ Tax·fr(~ withdrawals 

bottled after withdrawal Crom customs custody or used by roetUlers. Total 

Month -c-on-.--· For-cr-r-ra-'-j-F-o-:E­ wltb· Losse~

V. FERMENTED MALT LIQUORS AND CEREAL BEVERAGES drawals 5Um~d on hever· eXI' rt Tot.al 

premises agcs 0 

TABLE 85.-Materials: Used in prodMctian of fermented malt liqtlora. byli* -----[-------------1---11 

by States, fiscal year 1948 40,orJ3 6, \132. 961 230,641\ 

AUKUSt --- _.,, _ 24,679 :;, (Jf)8 2·1.89-1 25.961 4,213 18.981l luIJ· ..----------.----------.­ 5-1.4)11 6. 9311, 800 233, t!Il2 [Pounds] 22,7>12 3, 037 2'l.002 53,781 6.2&9.585 :m.766 =:b~~~~:::::::::::::~_~-:~ 22, -132 3.551 36, ltl j 62.030 .~. ;12. 302 198. 81lS

November••••• .__ ••• 10, OSI 3,008 2\),6<12 52.631 4,812. 710 171.000 Dlcember...... _...... __ 4. 84~, f>l.\9 162, 072 

18.3iO 4,350 27. 276 

Ill. &:1·1 2. ·lllS 29, 1io..'l5 OI.S77 

4o,lIQf; 4.203.912 lSi. 700 

18.11'1 4,111 37,715 59-.IH3 1, G!i6, U7S 166. m E0:~~::::::;=::::~:_::: 62.781 5,1;3:1. W7 191,210 

:/0, 721 4. OGI 31;.291 20, 6631 6,622 35. 50ti 61.073 5. 772, ~22 19i,OC,g A~--.~::-::_:~:::~:_:--.--- 21.43.'\ 5, 2'J5 36, 520 62, 2M 0, Ifoll. S·15 1P3. P25 13, Il82 1IIIl! ..... .•. __ 24, H7 6.43·1 31,31S 62.10~ 7, 232, 176 :l-'l3, 587 l.snllOll 

182,m 'roUl!' .... ...I--u,S,ii'I-i3.iIsTsm."7S;-1 682.2fj8 69, 31~, 702 12:3li2, MI 173. 236 

33,800 

90.148 

Grain IUld grain products 

State SUl:sr BII<l 

sirups Malt Corn Rice 

ArI&OOlL_ .......... ____
 1,243, JOO 400, llOO ----_... ----_. 000 Callfornla______ . ________ 128,876. !iSl 4f>,Mf>,I70 1,078, SOO 5,27'3,ft70 Colorado ___ ".___ .... ___ 13,760,105 1.911,030 S,IIlI,400 4.007 Connectlt'Ut. _... _______ 10 4l~ llOO 3,430,310 -. --------.-. 840,3i'8 Delaware. __ ...___ . _____ 2: ()21:2S5 ~f;7, 000 ---..... _-----­ 17.347 District 01 Columbla____ 6.052,437 2.r.7(~, 500 300,000 00.000 }'Iorid..... _____ •• ______ 15, 009. 984 5, 60s, ObO 1,370.076 

4.2117,SbO J,79I,6OO -.. .-------­ Georgla_. -_._.---. --- _______________ 663.100 HawaH .• _______________ 4.051,1'15 7&1.000 377,700 ~.827

• 2, 136. 601 .•••________• 3,825 600.4·S9 m~~iS-~:~=:~~:=:::~:: :: 135.334,018 M.062.Ql2 69.500 O. 174.003 S4, 900. 272 28, Ill, 8:19 00.000 3, 816, 498 ........ _____ :260, 7l.~

38, 2[>0, :If;:! 

I~;~~~:::::::::::::::: 6,loo,8S5 1.850.070 

13.038.935 2, ~35. 740 881. f;74

Maryland. f::&~~L::=:=::::::: 3$, 195, OSI 9. 5~.47'1 ·1.4t<1. roo 5.013. 4llo _____________ _______ ,_____ 5.1176.078 Mas."llCb.05etls ______ . _,_ 05.31,5,7O'l 12,518. JOO [,Q.3.W.UO 2. lIOO. 846 13, 3.-0, ;07 Mlchil:an..... __ . __ -- --. S.:;;JO,MO 

117, MS, 374 40,591,510 8.1!i3.IMO 1. P76, Mlnnesota_________ .. ___ 71. 31',0, O~3 11. Oil, 333 2.400.839 8,670, Mil 1\f1s.."OurL __ ••. _________ 198, 3il. 591 18, ';15. 32Q 6~, 810, MO 2,003,019 Montana.. ________ ... __ 33.000 45&,011l 

22,122.286 

7,f&.-I-l:1 1,01'05,520 

5.700, tjflO 2 107. llOO 618. 723 i:f~e~~.~:::::::~::::::~ IJ(',o.972 163, llOO 42, 000 3, 1~9 New HamllSblro. _______ 1.284. S60 32Q,:H0 -----.... ---- 000,8111 173,~,~~ 52, iJ8f;. 705 2. L10, 750 15, 5G8, :ll;~ ~:= {!'~~:::::::::::: 3c'!l.993.127 110, 102, 50~ 0.706,9IG 2Q. 1\31,!~ North Carollna_ .. _____ : 4.190,300 1.6ll-1, 000 -.------ ..--- 864.! /5 S71 169. 228, 216 rot7,6M 6, 430, 805 10,0:1-1. 3116 8~I~iloma~~:::::::::::: 5,364,212 J, 09l, (~ "."-- --.... 39,2;0 On·gon .. _.. ___ ...______ 8, 31(\, 265 1. 9iO, 3:lO (,1'>1,050 .........---­ Plmnsy!vanla____ ..... __ 260, 822. 00'l SO.-iM,369 1.288.700 27.73; 400 Rhode Is)f\nd..____ .•• __ 25, 840, (\,'JU 7.410, llOO 2.5.50 6,69/.681 ·rennCSll<l. __ • ________ .. I. 7&". litO (lSI. 875 T.xllS___ ...... __ ....... _ 44, 250~. 90~

8,093,78.5 1,W.620

11. 4S5. 02Q 8, 20.1, 960 1162, 1)1.5 5. f!4o. 150 1. 297.1l2O 362.950 ....---j....­ ~~,;iti.-~~~:::::=:= 8,371,025 3, 427,010 - ----.....-- 2S-, 850 'Vasblnr,ton __ . _____ 40, Sill. 4~'9 13, 176,270 I, BOO, 471 S28. 402 West V r~Il)la_._. ___ :::­ 1.7',)9.7'.10 05.'\,4dO -- - -..-. - - 1,598 2;0, GilT. 762 114.080.788 22, 395. BOO 7. 3M. 131 ~~~~nb~L:: :_:~:=:::: 2.373, !lO2 .'521,916 ....._______ _ 2ll8. 8~

Total._ ..._-..._ 2, 393, 007, tlll7 722,:m.300 162, 64c1. 147 II:i 1164. 828

236,494 TABLE 87.-Summary: ProdwyNon, withdra.u:als, l08,~es, (Lnd stocks on hand June SO, 55,OQ 

61. 0!16 oj fermented malt liq1Lors, and breweries operated, by Stafell, fi,~C(Ll year 1943 

:AI, 2" 

I. SUo {Barrels of 31 ~lIl1onsJ

I. Ofl4,. 

81, 

520.41
 

575, 
 770.~

I, 180. MIl 1. ~09. 633 976­ 3,281.:: 96. ----:--­ ~. m 1\.83.~ 35,2M 

3.056,911 •&10 ~I~~'-ia.·,,__ ·---····--"----- :1 9~~J I 3,28 

2, 238 3l1li ~l ------ --- ,2-1 4~4U ~a.ro --. 372. 997 '-- --- --- .435' 6 2l 209.225 4:H, 07~

1~'6, s."1l 27J.349 23,.!>l7 6, 00'101 ~war::.lL.--·--·--··· --- ~.m ,. 1 00,515 2.4.738 ~tor"coiuiiil;la::::::::: 18-':600 1 36,14f; 11l5,399 61 02:l QeQfgl '" .. --. - ---. . _. 484.200 38S 73,399 462.127 127'6117 137,682 .-- ------- --- 1I0,tsi - ,"alr--· .- ..------..---. 142,976 4~.551 003:1118 106, 2llS 

'lllIl 

4.40 3, 450 59.477 18,I'lti3 69.453 Jg; 1,4oo.6.'lI:i 720 4.417,358 2.8' 4. 201. 77.'l 2,433, ll83 1, ;;S 4711.~8 2,368,0'18 SII. 159.~ I 49.211 1111._ , !~~,~~ 1,175,n50 8 32,\' 1'35 G46, filS 1,230.382 1,0\l0, 9'2.214 20, 539 1. 525, 879 I 91' 5.5, S90~ 243. 7311 

3..._ I.MO.lQA ro . ~!~.!~! ,. 3, 4foO, 017 7..0311.""" 1.144,833 I 2, 0ll6, 42li ! 

34,-' lI.lI8l, 161 : 3, 610, 1162 3,274.773 ~. 786.837 , .iii 

182 

7,1M 

1.060 

2,258 

496 

48-1 1.305 

573 3 

438 18,170 

7.265 

6fl4 

1.040 

3.785 

n.227 

10.00<1 

1I,!I76 7.m ".77 

Stocks 

cndof 

month 

8. 6W. 90S 8,4S2.7IlS 

8.596,009 

8, 4S1l. 309 S..251,Ml 

8, 1~2, 100 

S. 119,467 

8. M-q, 28S 

8,6fJ6,m 

8,701.080 

8.216,712 

8,2S5.S08 

8.285,/iOS 

-------2ir 

-..··6:ooi 

.... ii:~6

LlSl0 

I Tu·rroe wltbdrawals 

----1"'----­

Con· I'For cereal 

umed on bever· preml~", I I\I;~

fo barrels Total I 

and ke~,;

Tax·paid withdrawals 

fo~~~

~t8tc Production

-­
172 REPORT OF COl\[MI~SIONER 01" INTERNAL REVENUZ 

1l~:P()RT OF COMMISSIONER OF INTERNAL REVENUE 173 TA.RLE 87.-S111ll"'(lr//: Pro(/lIrlion. unthrlrrllools, lo.~.~,:s. and stiJcks on hand (~r j.rmf/jt~d mult li'lfmrS, (wd brellltrit:s opaattd, by Slates. fUca I v-r .-"l'PI~mar!l: P,,)ducJ,i'm, wilhdrawaIs. lo.~sts, anti stocks on I<Q.'lrl Jllrl~ .10, Continlle,l of frrmenuJ lIIalt li'lllors, fiscal years 198,~-194S. irn:lusi IDlln"b 0131 galloll5] 

'rtu'PI\id wIthdrawals 

Slal 

Tal'p&ld 

Tax· Grund rree toLa! "0La! 

711 

7~

73~

.jll 

6i'l 

60U 

.~I

Prodllction. withdrawals, 1111.d slocks of I'~rwl bl!t'('rag,;.~" by 

months, fiscal year 1943 

[llnrr"ls or 31 ~nl1om .] 

Still" 

T".·rr~~ witl"lrllwublIr1tl"u~d ']'otBl I I I wilhdrawBls 

MOllt 

./ 

1"O<Iuo.l 

1 With· 

11011 <.lJlJwuls 

Stocks 

end or uaonth 

II 

Month Iproctuc-I Witll· I S.lllCk' lion dmwills Cud"r month 

I .--,-­ II'or "XllnrL I 'rutnl }'chnl!lrr.. _ March..: ._ .. __ _ 

" 2.;~1

-1.uZl ~.lIG5

3. ,w'I 

2, r~7

:J, 211 

tl:):I:::::::::: :::~::. 3.772 

~,iW

3.701 

~. ~,l

~, 11'lJ 

2.1oU lUIlt' " ._ 5,2Ii2 5,U\o) ~.I,.*

OO,-StWIIIIOl"y: rr(J(llirtiOI~, u:itlldrQu:a.ls. (/nd .5loch 0/1 hfl1ifl .Ill o. of 

ITcallJ~~l.-ragf'll, a"d plant" opaalcd, by Slale,~, .fi.~<"01 year 194 

(Bnm'ls or al eolloD!l I] 

WILli· $1. draWll1s 

_-_ _-_ , .. _.._ -.. 613 

. °'i;493" 

········32li" 

2,t.!>2 

2 

2 

I
 

I
 

2 

•

1

13 

.. ' .. --_. I ""I..,,,,,,nl. nUIllbf1r 01",,..11'" '(urln 
1'1. STILL 'WINE, ~PARKLING WINES, AND VERMOUTH 

TABLE 91.-Maleria/s: 1 Used in production of still wines, by kinds and by Stales, fiscal year 1943 . 

K!nd 

~~rkansas

A. Fruits, tJCrr-ie-s-,e-t-c-,-(r-OO-U-n-d-S)-:----------1 

-...• 

::: 

t~~beiTy----------""'" -----. -- ....-.---.----. I~:~ 1'~h.. =:':".::-_:::::::::::::_:::-:::::'-'-' :::: _.... ~b er~ :- -::::.:'::::' •• :::::::.:~ ••• 

81a~

Total
 

__C~lirornia New lersey Ncw York I Ohio
 

'--I I 

Oregon IWBsblng· All other tOD States'

• ,---­

1,161,333,76, 1,437,706 18,047,5'JI 6,482,347 ISll,250 12,4:>1,400 115,886,1S0 1,220,322,207 13, U30, 151 190,320 1,082,007 251,141 Ib,454,Ii,lI 12,268,Q85 •• .•• • .. ···----60- :::::::::::: ::::::'::::: :i.875 12,272,910 25,100 ••__•• __ ._. . 330,244 •• 10,121,01)6 72,630 )0,828,057 ...---- -- ._._. ••__ 43G,179 _•• 4,317,829 .....-•••••• ---.•••----- •••-•.----•. 4;186,420 31,H3 . •..•• _ 4,227,8G8 335.009 1143,197 81,185 2110,110 , 2, W2, 352 3,628.6241 G4,697 _ 12,984 11,784,360 2.106, Iii "-" - ----- --- 1,464,413 613,45-1 _.• _•.•••. 2,077.8(\7 140, 116 4,620 183,2S3 43,ll87 £>06,955 504,880 65,115 1,7411,281 1,425,6M . -._ •. _" __•__ __ •.•• .;l87.9\l4 1,713,649 -....--•. ----.. 9.100 42,125 ... _••,._... 353,50i 1,128,632 '30'SOO' 1,$4.164 

1,042,286 ~U~~ :::"::::::::...__ ~~'.~~. _._ ..~~,~~ ~::::::::::: ::::"::::::::... 110:024 881,5lI4 

779,OM 

667.00'1 

419,327 

300,616 ... J!f:ill ~~::t:; :.. ~~.~~ ...=:..,~: ~.~..::: :::.~~. ::=?fr~: G!l,O(lG 

39,IW 

31,965 

28,433 . ---i3:il7.i- ::::_::::::_ -""'s;iiii' .-:-:::::.:::: 22,092 

14.8W 248 10.058 

4,741 

fIt,loo 4~i;OOO 74.738 ~:~:I :~~_ i:923'/ . ...--- ----..... . ~':l~ 16,253 1,649 -.-.---- .. 

1~J&\ ..·..1:'8' ~~::::=~::: ::::=:::::/'--.

12,000 • _........ J," 6,814 _0'


-------. -..­ ...._.. -- _... .._.. .

n=-::::::--'-:.--:.: '.::~::::: -... -::::~.~:::::::::: :::-::::::::I 

r 

I S.;xclusiYC of ~u,gar .Bud otbur s'\'{'.etcniug mote'ch.ll;. Rcprc.'J.euts/crmcuting Jl1arcrh~)~ crusher} or prossed and th.~I.lQ.."itcd in h~rlnNltt:r3 fur the l)[uduction of wines, ~nclllding wU).P. IJS<'d in tho produ,,~ion of brondy. I S~atos In which more than 2liO,OOO pound.' or 100,000 gallon. of a glvrn U1atrrial WeTr llSed arc (",)tnoted. I Include. 701,264 p()ul"l~ use() in Oe'lrgJa, 525,671 pounds in JIlinois, 259,186 pounds in low.., 11,685,152 pound, in :Michigan, and 1,687,·181 pound>; in North Carollna. • Includes 1,2114,870 pounds wed in Oeorgia, and 503,127 (lOUlnls in Mio/)igan.
 I ITldudes 1,64~1~ pound>; llsed in Ueor~ja.
 • InelU(lc~ 774,\IW paunUs ll..'lod in nor!da.
 I lnrlildes 200,005 glllloTlS lL"ed in Virg·lnia.
 I Includes 141,003 ~nlloIlS used in Goorgia.
 

T ADI,E 92.-PrQrlucl'iQu: Still wines pn,d11ced and treatment of wines after jcrrfl.e'fdation, by months, fiscal year 1943 

[Wino gallons] 

Production 1'rcatmont of wines 

Month Not over H,s.er ceut cobol 

Over 14 and not over 

2Iat:h~lnt Total' Di.,tilling 

materials 2 Grand total 

ArnelioratiDli 

HllSulUng Wines used product 

Forl!fiClltlou 

nesulting WillllSuscd product 

B1N,d(ng 

Wine~ used 

----­ lull'.........._....---. __ ._ ...... August. ___ ........ _.........._. 

~f~;~~r... :_:: :::==::::::::::::: NovrUl r ......._. __ ___.. __ 

D6CI'wber_ . ___ .........___ . _. ___ January __ ...... __ .... _..____ ..... Febm"Ty........ _._. __ ... __ ..__ .. Morch._ .......___.. __...... 

~r:;~::::::=:::::::::::::::::::::: 

June __ . __ ... _ .. _........._•.•.. 

5W.589 

1,376,373 

8,417,922 

39,401. 916 18. 893,88i 

3,150,434 

1,000.165 

914,664 

1.020,886 

\l18,5O8 

953.234 

om, 394 

13,273 

14,750 

36,702 

187,392 

99,842 

142, 484 27,623 

2Ii,344 

55,3S2 

2.';, 1~2

10,625 

5.424 

612,862 

1,391,123 

8,454,524 

39, 58~, 308 18,99.1,729 

3, 2'J2, 1118 

I.OS7.788 

9la.OO8 

1,070,268 

\l"J,Goo 

963.859 

QIl6.818 

2,920,515 

2,M9,1r.o 

10, 81i, 26ll 

46r[t3.S.~~

29,492,116 

9,211,4W 

4,350,683 

t,389.136 

2,518,3:lS 

1,985,880 

5G2,9311 

1,500,181 

3 542377 

3: 910: 583 

19,271,892 

S6, 128, li3 

48, 4>l5, 845 J 2, 1>04, 327 5,438,471 

5,320,144 

3, 5\H, 600 

2,929,570 

1, :;'2G, 798 

2, .\32,990 

~7,OOO

837,007 

\/47,800 

1,895.001 

1,572.95-1 

2,158,948 

1,455,On 

1, 3,l)6, 970 

1,727,38S 

1,362.022 

7m,4!17 

822,I511 

1, or,:!, 393 1110,62-1 

1. O.~:l. 397 2,12·1,275 

1,816, 100 2,450,029 

1,61O,OOIJ 

1,476,943 

I, 8M, 201 1.'192.4;-' 

8~Q, 777 00\l.379 

MO.I4~

877.05b 

3. 950. $2 I 16. H6,829 

10,005,84H 

1,153.821 

1,0If.,IM 

899,066 

g~4. 0'\11 

rt71,S3& 

217,4n 

250,410 

612,.7W 

1,016,381 

4,717.029 

19, 252, ll9G 12, ,~5\l, 1):.1 

4,831,lI3 

1,222,238 

1,03~,328

I, OS(),979 

640,870 

278.34J 

289,008 

2, jS2. 36t 2, 786,4Q5 

3.624,102 

4, 523, 3.~9

4,09t.408 

7,184,577 

3,SOIl,952 

~,l3t, 62.3 3. :191,550 

2,008,67.'1 

1,567,8,4 

3,073,214 

TotaL..... -----····· .. _··1 77,668,972 644,023 78,312,9115 lI6, 911.700 I 1115, 2'l4, 785 15,916,370 17,578,479 40,253,221 I t7,540,970 I 44, 040,103 

, Represonts tho amOllnt romovod Irom form enters 01cllL,ive or substandard (tines produced as dist.iIling materials lor tho pro<tudion D( br::",ly reporto'l ill. (,ohlmn 5. I llopre""ntl! substandard willos produced with .,xccssi"e wat,'l' or residue materi"ls lor llse as di'l1lilng Illl\terial. in the production of brandy. (Seo oolumu 13, lable Q4.) Is e.zeluslvo ot wlnc.s (column 4) whloh may also be used (or <.\isWlillg matori"ls In the prO<luction ot brandy. (See columu J2, taNo fit.) 
TAn",,: 93.-Produrl;fJn: S,iIl wines produrtd and treatment of wines a-fter fermentation, by Stales, fll~ral !lear 194,' 

(Wine ~&lloosJ

l'rodu 1100 I 

1---:---:------;---;-­

Am.Ii"rnI1l)u !-Ill 

16, G<l6 

lil,nOO 

obl,Il4)[, i,too,IM 

372,0211 

31,I).lS 

47,062 

•.._...•...iiij 

740 

4'l5 2,245 1,341,M~

4,200 

Io.~, ilt) 

·····_·7~:ii.i 

•• i.(M;7:1~r

4 .U7~

12,016 

~rOtllh

'fOlnl...••.••••_. 

.... ·Uiti ro2,lla 

62. :w; ;0,614 

78,412

78. .,. 

46. 

03.009 

162,301 

12':),597 

126,318 

1:\ll,362 

1.072,261 

104.7 

124.951 

126,73S 

US. I 1413.194 

21~, 355 2CS. 75. 19:j.~

1.55,171 

146,000 

212,282 

292.9l!6 

2.001, llflO 2Q,~, 33'J 626. M2 38,497 

:1, 4Oll. 373 

.J, 760. 37 

11,31.7, 

i., 146,660 I, .:.'1), 

II, 74, 

6,41'1. 

6,OZI,* 

<t. J~l. lio 3.1211, 

1.3114,:j7l; 

2. :~U7.101
__ 

----

__ __

400 

TABLE 95.-Withdrawals: 8tW wines, by Slales, jisCf:l year 1943 

[Win/! gallons] 

St'le Not over 14 p"r cent alcohQl 

'fax-palel withdra",.ls	 'J'ax·lroo withdrawals' 

Over H ",n(11 ol.e:2~TI-----I--U-SC-d-l-n----'-{;'-.sc-.(-I-in--'-I-R-0-n-1O-"-OO""',,...----. ---,----.-.-'-R-e-n-m-v-J ~~~~~;~~! llOt Ol'or I ~~~rn~f. Total prortuc(.ion produotion lor pro· IRemolcd Relllol.cd I [or 11'" moved lor 21 per cent per eeut of spar' 81 Vel' 'ductlOll of ,lor Ilor f".~)IY 01 !h; use as dlsalcohol alMlml kJill~ wines mouth "!ne~llr export w 

--------1---·;----1--------1----1---1-----­

1~~~::::.:::::::::~"·-i~~:2.j6' '--'3B9~9s5' "27G:~77'i---"sii;f.7S' :::::.::::::: :::::::::::: :::::::::: :::::::::: Calilornia _' "'_"_ 14.629.629 3(j,749.520 3,lll2: 51,aS2,#1 

~~~~~licut:_:.::::.-:· Florlda.....__ • .. __ . Gl'OIl'!~. .._ .•_ 

P.I~~~'::::~::::::::::: mlnal$••. ......
 Illdlal\a.. __ _ __, .
 Iowa .... ••
 Kentucky
 

louisiana. _._._ __ ._
 Marylanil.
 

M1lSSllChus~t1.'.. __ ..
 :MichIFruL.. .
 

loflnncS<>IA __ oo
 

Missollrl. 

)\;~vads. __ N~wJ"rl!<w -­ N"W~lcxico_ __ N~w York . __ __ North CRIl)lins_........ 

Ohio __ . __ __ 

Oregon __ _ Pennsylvanla • 

~~i i~:~~ '---i:22i' 103.<'>31 •• •.•• ...
 1,110.561. 1I1.~
 

2, 49~ i II. m 1. 508. 8i9 4, 8M, 463
 4.8019 r;>,627
 

16.053 255,232 ... WI. 2M 890,107 ""7;007 

223,102 458. i51 414.2IJ.I 28(;,770 

3116,379 1. 594.794 679.625	 1,5i'8,C59
 

3,8,15 23,278
 

140.590	 849, J94 11,352 

42,007 33,927 

1.970.166 2.630,792 164 g,oro] 1 5.1l8 00 

10,444,6415 12, 673,503 7,Ii2 464.791 11,787 

1.3llS.bi4	 1.125,nf.2 

2111.0581 100.284 .._. __ I 

1.022.5481 2,101.5,585 ••---..... 

~":-::::~~: ~lll ,~! [i:...:. eM Ia wkm ~~

July _ _ __ __ Aug\l$L .. .. _ ._._-- __ . 801.lember __ _.__ Oelober... . __ . November.._ ._ _" __••_•• . December ... ._. ....... .. J'anusry. ..__ • oo • _

February . .... . .•• Mareb .. __..._.__ • •••• •.. 

tl'::I...::: :::::=::::::::::::::=:::::--:: 

June... .. •• 00_. 

TotaL __ _ __ 

~~:~~ 103.631 l.m.O·\!) 

13. ~~ 6.:m.312 

68, 366 

270,285 

1,OS9,028 

IiSI, 853 

iOJ,OM 

1.9.>0.173 

2,1~.284

27,123 

1.004,136 

i5,934 

4,rm.J22 

J4.I:l8 23, 0~5, 340 

4i6,578 

24:14,1>3t 

361.3-12 

31~.892 fl47,2ii9 145,420 M3,180 

:::~::::~:: "---9Idi'3' ----..2ro. :::~:~:~:: _ __ .00 ._ .. _ .... _ .. • __ 

••••• ._ ...._. __ 

7.OSG __ ..__ 

_ .. '1, i24 L . 8.5-14 8,076 • 

. ... .___ - 47'-834' :: :::_ ::::::.. __ • _ 123'-202 -- '184,~IO '--i;&l9 __ •• _ . 

644.002 798,14i 5.'>.500 __ _ __ • 

list United tilling Sta tcs m.tetlals 

I 

Substandard 

wines re­ move(ll01 Total uS/.' as dis· tillin~
 

matelinl~
 

-----1---1--­

4. ~~~ --...-----'--"7S;453- "'---?,O:iS2' 133. k~ 18,3(;3 2i3 1l,093,188 115.079.U18 12ii.U5.212 

:::::::~::: :=::::~~: :::.:.::::::: :::.::::::-:: ------00;(,23 400 _ .._._. ......_ _. __ ..... ._...... 227,799 _. __ 227.700 

:.::~:-:-:-::: ::::: ::::::: :::::::::: ::::::::: _ .----.. ii;- :::::::::: ::::-:::::::: ::::::::::::: --- ---"--iii ........ 3.18\1 1,460 . . __..... ._. _•.• •__ ...... __...._ 4.649
 

:::::::::::: :::::::::::: :::::::::: :::::::::: ··'···~O· :::-:::=: :::::::::::: :::::::---....··--.....246 . __ . 7.OSG 

13,2\i3 14 __ . 13.307 ll,:l22 • ._... 485 _. 6.707 •••••••. ._ __ .. _.. .. 1.724 .._. . __ _ .. __ 16.600 

•• _ ._. .. '1, 271' "-'--775' __ :::::::. :::~:::::::: ::::::~:::::: ·....·.jii.-sso __• .. • _ d.ji '''-i;279' --- ----200:227 ::'.::::::::: -"-"~7S:2i7 _.. __0.. ~37 .. __ __ ••••. .. 43i 

00.73ll s:lS __ .. __ 1.169,3·1(1 705	 i05 

:<.4foS,I3-1 - - . .	 .. 

t~~ ::::::~~::: ::~:~::~: ~:::~~: :,:~: ---i ::~:~/~~ ::,.jj;~:-,.~~ =:= ..····4;iO- ---	 00. _ ..--- - ••---...	 • ­ ··-(4;0

l 

4S:485,845 0,965,666 

12, W4, 327 II, GOO, 019 

5,438,471 V, 069, 757 

5.329.J44 8,591,098 

3,594,foOO 8,330.157 

Ui:;~~ I ~:m:&A~ _._2_.53_2_,009_.:1.__7_.0_,>8_'_,1196_-1 

11l5,2''u,i&'i 1108,420,467 

00 .. 

I _. lKl,I9J 22.71\4 __ 00 7.6M 109.787 8.5,[>89 245,985

--- --- --... 1.615 216.i8.5 281.480 400.880 

TABr..OO.-Bummary: Production, withdrawals, lOlll/t., and docks of .till wines, by months, fiscal y~aT 194~

IWlne gnJlollS) I J WiUl<lr:lwals 

Month , production I I' 

p r . ._._T_ll_X_.__"_i..d_!_1_'a_x_-.'_re_o_'__.__,I'._O..t._l__ 

----------------1----	 I 

a,Sill,377 7.IU5'26SI 3,406,373111.321.638 3.040,583 8,418.021 3.751>.3i8 12, Iii, 309 11>.271,~92 10.006,886 11,32·1,797 21,091,683 

861:18,173 B. 561. 323 I 17.l46,6llO, bS.i07,88J 

31,720,269 I 41.G8.5,835 

ll, 074, us9 22,735,008 

5,461, S64' 14,631,621 

5,924,487 14,515,5&~

4,16.3,776 J2.484.233 

~:~~g~ l~:;~:~~ I __2_._31>_7_,4_1l_1.:__9_._1'_iiG,_'.1.8_7 1

Sto(:ks ond 01 month' 

Losses Kot over Ii lover 1·1 and [' Over ~1 (u,,1 I 

p Total ___erI rent not ovor 21 not Olor 24 ' I I I per cent per cenl s 00 10 alcohol 

I 

12;.181 41,145,509 Z,oO •• 69'07,.'8J042._ 11i,152 .1, Gill, 643 1 J ., 82.209' 42.850.070 66,i35.833 81.2541 GO,7ia,1l21 i6,787,324 

IS7.0M 65.330.703 80.850,280 

2,620,11>7 59,216. O9i 7i, 007, 043 100,6i5 64,70", 1142 72,46-1, ii4 

J33,767 5O,39&,!(oI) 68.130,0~

126.808 46,3S~,ts3 64,436.92,) 

m:~~ ~:~~t:~~~ ~:~~:g~~

alcohol 

4. 921, oW8 

4,385, 3li7 

4,381.440 

~,494.14.~

6. 164.l>ii I 

5,042.766 

4,772. 427 I 

4,0:34.270 

3,3(,3,516 

U~::~~

J30.893,6tiS I 239,320.1351 5,853.279 36,884,913 I 01,921,6-14 2.224, 009 1 

1._8_95.:,'_91>3_'_1__U.:.._l\84_._9_18_!_:.....~_I,_9_2.:.1,_6_U_I. 2:..,224_._009_ , 

124.764,859 

116. 178, 842 113. 90i, 343 

H3.052.O'.lO 

152. 34.i, 960 141.2\i5,006 

131,946, 143 

122. 562. 485 

B4, IllO, 024 100,172.351 

99, 5-~4, 735
 91,031,471
 

01,031,471 o 

"'l 

I InclUdes distilling materlals (sub,slnndllrd winos prodUced witb ~-"cesslve wat" or residue matorials). 

Ilncludo.s 126.886.173 wJno gallons removed as distilling materials loruso In tb~ production 01 hraody, conslJltlng 0110.281.428 wille gallons of still wines and 11(,.004.745 wine gallons 

01 dislilJ!n~ malCrl~ls (substandard wtnCO' produced wJth llX<:e&llvo wa:.,r or rosid.u. DlRterials). , Extlusivc 01 distilling Jnllterlals (substandard wines produced wltb exOOSSivo wator or residue IlllllCrials). 
----------

TABLE 97.-Su.mmary: Production, withdrawals, losses, and 810ch Ju.ne SO, o!lIliU wines, and bonded wintries and bonded storerooms operated, I-' 

by Slates, fiscal year 19~5

IWino RldlolL~J

Withdrawals Stocks Junc 30 I !Numt>er vf prem~ o!X'r&lCd • 

Bonded State Production I 1.05SC5 O"or 14 and Over 21 and storo· Not ovcr not over not over Hondcd rooms Tax·paid 1·l\X·{rctl ' 1'otBl 14 per oonl Total 21 per cent 24 p<)r oont wineries "lId tleld a1c'Ohol alo<>boi alcollol war 

1l0\l!(\S 

----·------1----1-----1----1-----1----11·----1·----1---­

Alabama 

ArkaWlll.S 

CaliforniR 

__ __ 

__ 

_. 

__ 

_._ 

. 

728 

4SS, IG8 

178, 082,195 

. __ •• , ... __ . 

811,678 

51,382,34.1 

198 133,559 

126.145.212 

198 945,237 

177,527,55.1 

51 41,139 

4,41S.72'2 

.. -- :iO~:ii8'

29. 072,6.59 

• .2,201 

23,309 

45.073,31l!> 

....... . 2, 3iD 1,688,335 2,201 

330, 767 75,834,389 

J 

92 

426 ... ---.~

Colorado .. •._ .. Connecticut ••. •••••• 

Florida. •....... _._ •••• __ •••.• 

g~w1i1::: __ :::::::::::::::::::.: Idaho.... . ••••. .• ._ IIIlnoL~ __ _••••• __ ._.. 

20, 002 

1 

37.175 

63.850 1.305,829 

4, iW 

2,059 

380,~

M8,321 

8OO,9Il2 

103,53J 

1, 22'~ 049 13,005 

838 6,317,342 

·----00;623 

400 227.7W 

16 4,649 

5:'>8,321 

966,61& 

103,931 

1,4-19,848 

J3'~f

6,321,1191 

8,771 

14,019 

6,7()4 

47,759 

840 

288 62,803 

3\,025 

12,144 

21,700 

237,628 

1,605 

647 

272,361 .----.i;~.

46,167 

64,4.59 

---­-­.. ~. --­ 673 ••••..~_ .••• 

110 

3,702 

488,8% 

77.J92 

79.529 

21, 760 

238,301 

1,715 

4,349 

763, 240 

2 

5 2 

5 1••••• _ 

6 I 

3 __ ••• _ 2 ...... 

II 15 Indiana _ Iowa •.•••• __ ••_ _ __ "'-'36;i40 68,361) 

270.285 -•...-. --'iii;' 6.~, 300 

270,531 ~7

1.8.16 ·-----'i;4.B7 .....i,:7117 .........::: "--"iii;28-i- "'--"'il' 2 

Kentucky ••• ...._... _•••,. __ . ._...... loUisiana.._•• __ .._ •• __ . '5,710 1,089,028 

foSl,8.~3

7,OSil 

13,307 

1,000,IH 

6\15,160 

J2,355 

IO,8H 

42. M5 

11,255 

22,291 

5.5,006 • __ ."" ••• •• _ ..... __ • (1.1.956

67, 2M 3 5 1 

2 

1,2111,819 13.9.'10 

11,724 llSO 

Ml\tYlan'l. _ __ 92, 217 MMSllChusetts .. __ ._•• .. .. __ ._ ...... _.. _ Mlchll;8l1. .._ •••• _. __ 101 In00501I\. __ __ • •• •.. __ .. ML'llOOlIrL__ ....__•• _. .... 

Nlwada_•• __ ._••••••••••__ . __ 

7OJ.064 

1,900,173 

2, l:.s, 284 

27,123 

1,001,136 

75,934 

49,8S0 

6.707 

1,724 

16, 609 

701, ,,1 

1,001,897 

2, lH, 8113 27,123 

1,054,016 7.~.1l34

17,681 

25,247 

4-1.358 

2,090 

18,236 

693 

72, (l.H 

69.217 

782,4« 

[,,4[,3 

164,186 

8.296 

29,089 

200.419 

403,5-12 

26,1311 

170,733 

6,557 25,450\ 

....••_.... •• _•. _________ ••_ 

, ... 

101,733

269,636 

J,185.086 

31,591 

360,373 

14,853 

2 

7 

II 

I 

11 

1 

;) 

1 

4 

NcwS<:"",y .. _ •._ '_"'" New M.exlco. ._ .••• New York • __ .. ._ •• _ 

North Caroli1l8 __ ... __ • __ • Ohlo __ . 

Orecon... . __ __ .. PennaJlvanla _.__••• __ . BouUlC8roIlJUl•••••• _ . 

895,184 

6.~:~j 314, ?i6 \ 1,536. H7 '/lJ7,li68

40,3118 

16, ll40 

12, 667 11a. 'Ill8 

I,OIT, 

4,601,122 

14,138 

23.025.340 476,5 

2,434,53>l 

361,3-12 

3,41\8,133 

UI,H2 

618, $40 

1._879

toOl' on 

Sill, 217 

437 

I, ~59, 3-40 

7O~

245.l!S5 

4119,880 

.....---­•..2' 

611 104,OIlS 

I, aTI 

5,1711.339 14.575 24,41joI,680 4n. Z'>3 2,680,521 

1lIl1,222 

3,468,133 

16, 144 610,00Il 

1.887.372 

I&a 

73,:;'.16 

849 086.310 

11.2111 

121,187 

34,700 

~.482

1.220 

a3:~ 1lllIo008.524 

\IoCoS7 

3.200,816 101.919 

1.28S.181 5~,MI1

118, 846 4,86ll 

3,836 

101.712 

171,1173 

376, :lSi 

2.:Jn 

S, 638. 76.~ ••,fro: ~7

7S4 ..... .. 

389, \117 27,7a7 .1.613.. __ . __ .. 1 

~,~ /::::::::.:../ 7,080 •• • ...• 

lI6,lIOll ••••••••••• 

NIo18O "eea 

OOO,s.~

14.264 7, 296, 138 102,703 

I, 705, 235 67. JlO 367,3\1.5 

4, 877 10,0111 

217,/11'

73L 711 

36 

9 

113 

17 

118 

26 

6 

• 

JO 

0 4 

13 

---.--'3 

....·---3 

..\ n-,~ \ \_~ -+----\ 111.031,471 ~\ 123 

J Jnclud('':': di rWing rmlt<.'r:.als- (sub:::itandnrd WjnesJ>ToouC£lr) with eXC\l.s."~h·i.? watt!r or residu{' materials), : Includes )2lJ,8Sii,JTJ w;u K,lIlon" removed a.~ e1isl' lillg mat"ri81" fOT use in th.., production ofbrslLdy, consistilL~ of 10,281,·128 ....inc gallons 01 still wines and 116,604,745 winc gBllons 

01 di.tilUllj( mBWrf"ls (subst!lndaTd ",·ine.s produc",d with cxoo..-.sh'e water or re.idue malCrials). • Exclusive 01 distllUliK mBterials (SUb'ULlIdRtd wilLe·s produced with cxoos.si\'e water or residue materials). 

·llepTl.':!tllts lIumber opl'r""",1 <lurin!: any part of the )·08r. 

o..., 

8 

a:: 

00 

U>

... 

o 

Z 

tzj 

:tl 

o 

"'l 

i 

"

Z 

> 

!

t'" 

­

z 

00

-
------

183 

Produc· 

tion 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

..............1 2.10i,0.'16 

St3te 

'J'Olt,1 

:-rollth. 

O"er 14 and not owr21 

per cellt 

-------.---1 aloohol 

Iu!)' ...... ... 110.818 121.004 Au~'Ust _..... 151,1.02 98.003 

l;eptctlibt'r _ U3,042 147.712 Ocwoor _... 159, 6S9 2~1. ~23

]l:O\·C(llI)l'r....... 125,371 210,035 

Deremb<L .• 232, 1110 I 25~. ·11:1 Jnnuar)' ... ..• . 2O~. 174 202,101 

l'cbrtlary.. 205:1,81J8 J98. lr~1

March .... _ 13.i,IW 222,68-3 

Al'rJI..... • 161,100 U'8.428 IIln~· ...._•. __ 229.287 j lil,71.S 

June.... . __ .•• 2'2'1,089 .1_..Hi7, 6."2 

eta\ __ .... 2. Wi. 056 I 2.:MI, 2'./!1 

[Wino 1'.:\1I01l'J 

I For production or "ermouth at rectifying plrlllts, ,!'t' rnhle &2. 

:'i:lt,:;'.1-4--43--t"{ 

TABLI'~ IOI.-Prodllclion, withdrawals, lQ,~8(,8, and {<tocks on hand ,Tune ,'10, of 

vermo?llh,' and number 01 prom'6es oper<l/ed, by Statt~$, fiscal year 1943 

TABLE lOO.-Production, withdrawau, louts, and I1tocka of vermOIl/h,1 Ily months, ~cal yeal 1949 

tWine lIIallon.' 

---­

C.h[oruj[l _. " 

Con"Cc!.fctlL 

lJIinoi" _ _ _."_" 

~~~~g~;I.::-.::: ..:::~:.::= }.f1lS.<achu:;c~ts.. "",_", )(~~"n ..... _ 101 • uri --..­ ~''' ,.......... New Jersey... 1118,1)64: zr.~.2:l3

O~::; York. "-. 8~5.~~~11 1.1)22.~~ P ". ._....... 24.005 31,0"" TfnnsY)YHni& .• - • •. ;,'>19 

"j'~~i'i'" _ _....... r1 

\\'l,consin .•.:'~:::::' ..•·• ..31·.ii' 3.J.~

"-or productiun or YCrlllouth at n.:'ctiryjJJR p)alll.s. S(."(\ tl\bh~ 8:,. , raliltepl'/)S,'nh ovcr 14 nod IIlIt over 2t I'cr rollt OIClih"l wllh t-he cxceptlon or ~ew Jcr>'('y whIch incilltifs 186 

tlQSllnd New York 1.042 ~aIlHIt,!ol: 0' vermouth o\,{)r:'.'H o.nrl nrll m"l'r 2-4 p(1'r ('cut alcohol. Rtllresont. wineries. bonded StOroroOll1~, and lle1<l ....Ul~)lIi\l~CS lhat operated durIII~ .n)' part or the ~·ear.

StCX'D 

Juoo30 

LO~8

1118 

3,871.39ll 

7,1'1& 

1I11, ll6f 

1311,8Il8411 

7,628 

49,870 

2,r>83,I46 

1.131.402 

b,M8, 113 

1,004,12& 6ll 

1.<l&sP.s 

Ta>:·rree Total

Withdrawals 

Tax·paid 

Productlo,,1 I 

WiCbdra....als 

Producllon I I 

REPORT 01" COMMISSIONER OF INTERNAL REVENUE 

MOllth 

Slate 

182 

-, 

88h,03r, I. Oil, 138 2O.76Y 11,091' OOi 29.482 1, 091,126 1.383,182 1i.l;)8 I, 400. 340 29.331 I, lb7. 004 1,867.618 68.725 1,036. :143 41. 953 

1,316, 0f\Il 2,486, ·159 60,247' 2, M6.700 40.716 1,411,453 2,42'2. 40'j 24,382 2. 446. 7~1 104.853 1.$3,736 3,291,692 m,I43 3,J.'4."'1.~ 226.781 811,606 1, 1118, 695 05,902 1,374. 59i 311,167 

1, 67S,Ofol 1.2'.l-l.290 9S.1I1 1,332.401 3l',997 

3,113.553 1,536.41\8 15,98·1 1.552,4112 69,144 

2,238,852 1, 596.52'2 46.319 1.&11,841 41,lf08 

2.444,458 

1 

I,W3,m 235,739 2,179,531 lI.~,653

2,i16,410 1,918,262 _ 603,728 .....::~~goo 219.~t I n._n,WW! . 

Total....•_ 2O,3~17,950 i I n.070, 527 1700.207 n.8.311.734 , tl3ll,I80 -,

I Inellldo~ url.iftCial!>' eArbc!UlIlcd wines as 1011(.1"': Pl'Ouuetion, 1.070,661; tax'PAid wlthdrawala, 1,1Z 

ollwr "'ithdrawA}s, 33,067: losses. 16,471; lind ~tocl;:s June 30, l[.:l,aeoG halr,pint unibl. I 

I Represents TelliovaJs for eOIl H'r:lton to stnl wines with thr. exception of 268.648 haIr·pint Willa relllOftd 

expert Irom CaUfornlu. Mls.souri. New Jersey, and New York. 

I InclUdes llrl.iflrf3lt}' carbOlllltcd wlne~ a~ follow.: Production. 1,0iO.n.51; tnx·p"ld witbdlll'lFllll, 1. tax·Cree ,,'itbdrawlil~. 33.OS7; losscs. 16,411. and stock. 1111\0 30, 1.53.31i6 hall·pint IInils. t Represeuts wincrlcs, bonded Slorer(J()m~. llnd fl~Jd warehouses that operated duriop; any pert oHbI I Represents romO"als for convcrslon 00 ~lill wines. ,,'itb. the exception oC ~,'HS hall·pint unlt8 or export from CaUfornl", MissourI, New Jersey, and ~cw York. 

T ABl.E 98.-Produ.ction, w·ithdrawals, losses, and stocks of sparkli'lg 

months, fiscal year 1943 

TABl.E 99.-Production, withdrav;als, losses, U7ld stocks of sPQrkling 

number of premises operating, by States, fiscal year 1943 

[Hslf·piul uo.lt:l] 

I-----!i 

[IIall·pint units) 

6,358,~'fl1 247,si~

.._~:~~ .....~~~ 15.510 12 14,921 40 20'1.608 3,473 

2.5O\1.3Oi 100,4f1S 

2,806, 89S 49. ~'13

10, 173. i40 32i. ;i:!O 

360,200 114.216 624 61 14,1foO .. 1.19'1 ~Sl .. _ , HH.209 :ltl!, ~~

Total. 20,347, ll5/) n, om, ~27 • 769, :.'07[22, 839, 734 936.186 17.667,807 

-----------1 1----1 -1----1--­

JU.1Y..
 

August.... .••.• ••.••••
 Sepoomher _
 O<·lober..........
 

No\"emhQr.................. •••
 J)Ct'(>rn~r _._ _
 January.. • .. February......................

March.......................... 

ApriL.

May..........................
 

JUlie 

'fax·pald Tax·free Tolal 

-----1 I I I I ! 

~~tl~~~i:i~~:::::::::: -f,:O~:32il' 6, tli,~~ ''''2ii;,5i'4' 

ll~f~~:~:.~~::::~:::: ::::i~;~;~~ ....~~~~. ::::~~::~::: Mar~'land._......... 15,510 

l\Is.'l.".chusctts....... 11,921 __ Michigan... 160.431\ 20'1.608 __ . __ MiSllOuri. l'l1,441 2,2:10,814 288,493 New Jer.l4:ly.. 2,354.2'24 2,740, SS6 m.012 Ne.... york........... 10,2-13.004 10,001,014 169.l\00 

Ohio................ 386.932 a47,768 12.432 Pelulsyh·ania........ 624 _....... 'fexM................ 101,100 

W..~hhlP:ton.......... 1,192 __ Wi:lCOlI5ln 83,750 }0>1,20l' 

WI thd.rawals
 

Tax,pJlid
 Ttlx·(rl'C 

,--­ Total Stock.

wit!>· 1,0"." end of 

O\'('r 21 drllwals montb 

and not ""01' 

owr~ Total ('x,,"u;rt

Jl('r cent . 

, aloohol ! I I ! j _ 

7,1 7.769 I2'J, &39 363, 00l,41lS 117 2. 797 101.1107 1.784 1,014. 4i7 114 2. fo97 150. 423 817 972,646 222 7, ll66 2-19.911 1,712 878, 104 51 '1 6.00.'\ 775,48.1 2, S7i 212. !II\.3 107 77"; 2~.2'!J7 2{~ 714 739,393 453 h.013 :nl. W7 1.615 738, 137 30 1,701 1V9,893 2, 417 792, 3Ul 35 or.O :I'll, 67i i 801 ;05, QB2 

1,978 ij9:l,916 1, 704 l70. 140 I' 6 t>. 183 Jill. OO~ 1, 79:1 733,7liS 

=,=:. _ 1.784 169.400 19, 785 7T3, 302 

I. 2'4> 4J, 130 I ~. 2.SI. .\lil~-r 64.812 j"jJ.3O'l 

Wlth,jl'1lwal$ I 

Tot-al Pr{)clu(~· with· Lo..'lSCS lion Tox·free drawals Tax·paid I for I I export

--'-------,-------I 

!J()(i, 4) 5 (;[>I), tl9l I 21. iX!'! 678.9&'5 34,408 SO,OIO 1'20.935 4.124 ~J. 3011 

.....:::::. i:~ I, fo9l 16.013 

16,124 9,200 

IllG 

12(1,9:10 1,468 51.3:14 930 2.410 !if)

I,IS.'\ 18 1~,013 iW g,2lIll 51 18/; 3fo 5.007' 2114.140 4,155 

13, 229 1,0:15, 312 21. 9.~1

31,656 ,iO

i, Ii3'J It 

236 3 11)1 4 

3,25B {14

Number 

of St<>ek. pl"(lDli~es Jlllle30 or>erut· 

ed I 

4W,;W; it) lao S 

~300 13

2 1,251; ------_._. 2 3.321 7 n, n4 1 

300 1 34,32S 

204,99!I ~I

9 

4,4S8 

6,294 5 .... 1 .......... J 

3. i:lf06 2

- 64,842 ii3, 302 238 
] 84 REPORT Of' COM"I(::;SIONt:R Ot· INTERNAL RF.VENllE 

REPORT OF' COMMISSIONER OF INTERNAL REVENUE 185 

TAllU; 102.-o5u".",or1l: PrWud;QrI. 14%-paid lDilhdrau'olll, (Inti 111'1(;1;. 0,.

J'tM ao of atill anti ,park11'", u;'Us, fiM:al years J9S~-194S. incll.llli rAD IO·..-El'l!orcemenl, AICtJlIol Taz U,,;I: I Seizure, ond persoJl.ll arrested, by 

}o'L_1 

yenr 

cUd"d JUllt·30­

StafU, fiscal 1/t.o.r J948 

f;IJllr~llo" winc. I (hal/-pint HUll ... lne~ (win" ,~I1I1"Il1) unit'" 8.-12',"'5 I 

1',,,,,,,"i,1 Stock. "Irh­ 51:"" JUDe 30 ·lruwllb l\fll!h !'lIl1s Alllo- I' Il'l'OP'-'rt>' , Pel8llllS (wfnc glll· lrJobllt'5 1 nIcks (liP. arrested I'rul,...d '"0''' \111110) 

b,,~M7

'::i~:::'· -----~-- ... ,363 7SO 8:/1 ••• 4Zl 

____ •• 1& ····----1 :li;j'1 w, .---- -- ·· ..'ir,o· 2,361 :I •••----•• 1,7lS4 I ICr.,I'(·"""U produelillD at winultS nuder 1)1\'\ I.fou of ""C. 2S01. Internal Il.weouu COlle (-. :I,,, I InrluJI($ dllUllpagD.., oll...r SllIlrkliol: ~'In"'" llud DrUnolall)' carbonlWKl wl.oc$. J:l,CHS" • II . "I ~,4ll11 28 J:!S,7lS4 I 1(1'''1\'''''11," totul lLm"ullt remove" lrom fi'rJllO'lIto'rs, ("cluding dlstllUnK matcrllllll (!lUI'~~dard

'I'I.L' A,hllinl~tnlUon Act, aPlml"l'<! June :Ill, 11I:I1l/. 20'.! 

1'f(1(),,('l:d "itll ,'xCt'ss!"o woh~r or re,IJue lIll\tcrlal~'. 'ii'j '--i'i27-1··..·•·3ii:i., ---. 275 • EX(·ll1~II·" 01 distllUo£ rnall'rlflb (\"",1111111111,1 wi"". proc:luood wllb 1'x(,(,J'\I'" WIltl!f or nllIld.. ;, 'Z16 . lI,llO:l 

terl"I". I,~

a "--if VIJ.•;N"OKCl;~n:N'r, ALCOHOL TAX UN'T 22.) I,ll. 4 2:\ TABU; I03.-E,,/ol"cemellt, .'IIClJh()l T4% UlIit: I Seizur/!$ and p . :I 

11Umths, fiscal year 19.;8 13 4~

4 2, :044 

'" . ""iiZi-/ 3 li,U5i.I .... ./ ••• _ 3 31 to 1 ...__ . 8eiz:llft-9 I I 1\ .. 3... 40i 1.211 tH, 7l'li :I 2!l,U8' 

12 

2 . 13 :~::::j_ 21<,147 .. all 3 ~olltAx·l 2-1 MonU! PJlW ,It..· NOllW'1 Mw ."::::::::1::::::::1'::::--..1 2 tilled 1••1d "lne (wine Ral. 2" mob1k'1 Auto· I

"I'rua. "1,lrill' ,'(wIDI' tt 11M nl• Ion.) (,..!n~ Ions) ---j;j:i22'/""--/i'/"" :I 2. 0lI7 j[1i\lOII_) 62 ..... __ ... 44 I I !--I--I---J---Oj 143,652 III 11M, 7113 

JUI)' __ --- -- _ 673 I 7,(~) I 1,247 H7,2IIlI 14() AUIlIDI _ 000 •• 132 314 I:l.l, 10" 

l!t'ptt;m1.Jer .. __ -156 4. Q:lO Il~, 437 123.750 1I6 

OCtobl" - ---. ..~ a,473 -1,171 137,2G3 112 NO\·eUlh<·r __ 356 I' 

2, 216 I, au 107, a,s III l>r.'-ellll!<:r __ __ ~, n6 ~. n.s I~, 110 loU 

Jnnllur)· __ Ui 3.lI2tl 3,blllI 137.m 61 

}'e1mwl)· • ~.lilJ6 1.:1"0'0 lW.S32 61 

"'ardt _. 4!lb 4.2Il7 ;1,(,32 liO,611 •.; Arlin .. _ [ill a,m ~.I4lJ IW,7S0 -'2 MA)'.................... 4-12 3,657 6.aJ 135, 773 o~

JWl<l._•••.••••• .. __ _ .;,0 So:u,o. :1 121,1>56 III 

---- --l 

'I'ulal..... ... __ ~,GM -16, 350 I 101-1. dJ:.l I I, ,!MI, 406 I lrtli 

I !ncJlldo..l!t'lxul\'S aud arrests In t:ll9:s ndOf.ted, IlIJ \1'('11 lIS In case!! origlm'lo'd, loy Ule Al",,!J1l1 

I '0 tsdditlon, 2H,a16 \l'lnc ¥-aUOU$ Or I"~'rlllid dbtllled 8plrl~, 36,086 wine caUon. "I t""·I..1t! ..... ..··1···-····•• 

11,1:.'8 wino gallons 01 tax·poid lern"'n"-"" mnlt ll'lu"rl valu'od at a tolal '" $2,IW,\I!;I, "'",., .. 0'.1'.1, 3()3 I 10. 001 slock8 llU 8"""ioD: and ii,tIM win,' l:l\lIoD:l "' 1"':'II"i<1 ul'llUiull spirits, 273 wine ~t1l1oo. of r.u·IJlIN aUIO'lIohllc". aud P trucks (lncludt'<l In COIUlUIIS 6, 7, ....d 8), \'&Iuoo at a lotlll 01 $IU·I,U.~ ...ere _Inora I, tablo 103. violation of tho Lilillor Enlorrem.nl .Act or 111:16, ",Iutlllg lo til" tramportaUon 01 !a&'I",1d 'lIIl1l11' loolllu(;, 2, ".hl,. 103. Slaw.!. AlTelIls for ...cl1 vloluUon, tol.".,1 !I-ltl 1.·....0:1 (inc!u<l..d ill oolulOu 'i). 
187 

('ompro·

mbe C8S(l5 

Delkieuc}' lnllU 

--··-1 1--­

~,12'> I $1.50, 592. 3$4 

~umbu II-----.:-----~---­ olt,L.~

~. ~121' 139, \Il2, 784 .. z.a. U37 2, 020.1l33 

" 290.~~.I40 12. HI. 0il3 6. 724. !21 

2,7S0 74.~2,655 2,1112, SS4 j's.~,~

\1;.1 1.936,453 IIl l,li9O i,2lJ7 1.138 42,322.876 4O',02C 1.000. UI8 

4.081 llS, 311. lI93 2,701. CIOO 1.71!1l,llIlO 

--== 

1,5\16 73.14r~ 7H ll.044.1UI 1.1$7,700 

1,883 00.0.7,393 J, 305, 367 2.936,4.11 

3.~79 172.2'l3, 147 11.349.41>.1 4.II:H,131 

.. ­ _­ _--­ _ ---_. ................................"'f P­ I n I -. 

c.... !l; 

... ...... Hli _ 

....._ ......_ ••_..... 64,1 12 ~­~~~

._...................... :\51 l>3 :m ___••_ __• __ __.. 142 •• • •......__ •• • 

. - _.... 2'l •.. .•. ••••. • .. 

••.••..••••-. ..... I. 1162 lJ.~ 3m 

...._ __ . __ •• 4!a:41~fj" (j 

Jti~ ,~f u'orl; I)I'l compromise. e:rle-nnofl of time, and Jinal clQsing 

Qgrt'tm~lil cases. fiscal year 19,;8 

01 

REPORT 01" COMMISSIONER 01'" INTERNAL REVENUE 

Hht' 3(•• 11M:. 

TAnLf: IOj.-.'1I1t.dy,'lis of Ih~ work of the Technical Staff during the Jil'Cfll yurr /fI1,. 

Income. projits, e.late, and gift lax cuses-Continued 

AmOUlIC 5tl1t~IIt,4UIcu

P.\RT 11-(".\9£5 DOCXETED BY THE T.\X COURT 

(.\) PROORt:SS OF WORK 

'l'otll1 dbl'l>sell.or_. __ • 

l'"t"lInR 81 ~I"I of )'0.... : 

1"I"mt!< 01 IcchnIc1l1all\'l'lQrs _ .. __ III hnn,"!s ufth" dh·j.llIlIleuun""I. •.•_ .. 

(II) Iu:,>ur:l'i! OBTAINED IX STU't'L.\TED CA~l-:S

_u_.....­ _ , _, -.. -.. ,In .. 

~ . ~11::::::':::':::1":::::':::':-r:::::::::: '102 .., .• , . 

" 

, hldufl~ iUIIOUllt 01 overllSSellsmenc, 'Iolod in .11lIuCory noUce. 8"'), in addllloD, Q\',rM"CSSmeots .. In cer· lalll lL·~",ltllC<1 ClL.'lt." In IW amount 1I0t ,hoy"" In SIIAtUl(lf)' 1I0cice of prior lIndlnltS 01 I\I;cnt In char~o Or 01 

til" fllI.fl. .·"r ""laiC tall t1l..'l('. lIet 1l1llOlUils IU'e w...-.l aUor deductlnK additional Slate I... credit.! allowllbla 

U,"tl,I'"IUa(Old, 

TOUlI rt'C<!IPL, ••.-

'rot "I 10 1", llOOOunk'<l 10' . 

1Il'llOI'l,) 01 tlurlll~ vellf: Cloaod by SLilllli.t1on-ll~rt,eo.l:ll!ltl"WCIII__ •.•• 

l'lo!\ld II)' '1t5l1lWaI or d~l.ult . 'j',l"d b\;foro Tax Court 011 rnorlh . 

958. &98 

612, '1Ji7 

1.571.~

62, t<35.IOO al,54.~,OM

llf. 38.1. 2~5

4.1>10 

1,;100. 1 __ 

0,7JG tl20 I I' 1_ ...~.

2. ilOO 

~I -~., ...-- I 

S OF WORK 

TECHNICAL STAFF 

1)11 "'lIlUlor)' nOIK'C 

, "tt., ,1,..o.IuolC·d).:· 

•••••••••••••••••••••••••, 5,000 

REPORT OF COMMIB510NER OF INTERNAL REVENUE 

Toll,1 ,1l~11O~'·.11)1.

'rot1l1 

FIELD OPfJRATJOS~-ALLDI\'ISlOs8, COXSOLID;\TED 

I'A81' I-CASES :-rOT B}:.·OIU; THE TAX COURT 

~~I ' 

:x 

j'cnr.l!nlt at end or )'Cllrc

A\\'I.,ltl.·n~ Sthtl,"·tlon..... • '" _••• \ 3,432 89.~j1'0371 4. ~l\Q\ A\\'BJlh,~ 1.l1~"llyM'~ :lell"" "" ,Lfilutor)' n tlce dired"'J or .".1"h",'1 .•• ••. . ..... f>Sll 11.619,1.2 3$. ~IO

101, 2\lO,:.lOll 

DI'I'""",II>I: Ok",·".. . _ ....•........ ····•..····--···1 

1',.tillM,·,III) 'I'll. ("burl •••••••••••••••••••••••• 

T.\BLE IO;i.-AruJl/llli.s of thl! work of lht! Tedulical Siaff during lhe fi.cal ytGr I 

1ncome, profits, t~talll, and g(fl leu; caan 

186 
__ 

III 

188 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

OFFICE OF CHIEF COUNSEL 

TABLE l07.-Cases appealed to The Taz Court of the United State", ineZ'ruling, 

appealed from Taz Court decisions to appeU4te courtll, for fillcal year 1943 

.APPEALS DIVJSION-WASUIN(ITON OFFICE 

Pending beginning of fiscal year .. . .... . . __ Filed-new cases and reopened. .. _. _.. •. _. . _ 

Received from field for appeals to circuit courts of appeals . _ 

Closed: By defaulL " .. . _. "__ . __ • _. _ By decision on mc.rits . . • _ By agreed settlement. . _. . . _ 

Totalclosed._. . _

Transferred to field-reQlsnded for further hearing .. _ 

Pending end of fiscal year _ 

TABLE lOB.-Number, and amountll, of cases shown in table 107 for the jUCGl 

1948 only, by class 0/ tax and amountll inl1()Zved 

Class of tax 

ber 

-.------------------ Estate __ ••. _____ ••. _. ____ . .. 34 ""

34.652,420 ...'"1·34 .. 1...."'·.. 2113.371 ..29 ...18.·..all.•·... 623 1 ... 3ll 

Oirt•• ____ . _' .• _______ ._.. 23 1,134,661 U 534.,828 18 I. 023,001 30 

TotaL..... "'" ••• _ '723 72, 667, 3421 609 21,455, 506 672 'IS, 6ll2, 064 "6eO 

Flied. reopened, I CIOlIed and tBns· PendlDg lu1y 1. and receJ~ trom ferred to lIeJd, lis­ 1042 Oeld. Oscal year cal year 1943 HK3 

Num-I Amount 10 INum-[ Amount, 10 Num.l Amount In 

dispute ber dispute ber I dispute

-, 

TADI.E lO9.-Circuit and Supreme Court /:ases pending June SO, 1948 

I -----­

Income __ __ .'iOO $32,270, 9'73 4561 $15,3011,304 MI5 $25,775, 615 517 112k1 Estate. _.. 29 14,041,004 34 2,&19,707 21 11,"30,902 M . OUt ••• 22 1,010,020 23 I &11,979 17 81l8,360 1 2ll 

TotaL. ••••• 617 47.322,~71 lil31 IS,3llO,llllO M9 :l8, 104,877 681 

TABLE IlO.-Statull of calles pending before The Tcu Court 0/ the 

June 80, 191,3 lJnanswered .--­

On reserve calendaL . - - - - ----- - --. - - -.­ Inactive .. .. --" - ---- -,'- -.­

In process of preparation: On field calendar. .. ---- ---.. ----.•.-------.- -•••­

Tried by .'l:11e Ta~ ~ourt of the Ullited States: AWllo1tmg deClslOn ._ - _. - -.. - --­ Awaiting expiration of appeal periOiL ._
 

Total . . _
 

Now appeals to Pending July 1. circuit courts. of olosed dllrlo~

11142 appeals and fiscal year I\W.~

CIa... of ta~ reopened 

Nom· Amountln Num'l Amount in INurn'l Amount In INum'l ~' ber dispute ber dIspute ber dispute ber . 

REPORT Of' COMM1SSIONER OF INTERNAL REVENUE 189 

TABLE l11.-Progrtss of t:aSM in appeUau CQurts on appeal8 fr011l deci-tion. 

0/ The Ta:r; Court 01 the Uniud SWtes for the fillcal year ended June SO, 1948 

ID cir­ In Suo In cir· In ~u·

c_ cuit preme Ceses cult JlI'C!me courts Court courts Court

_-------1--1----11 ,--,--­ Closed durlD~ fiscal ypar:
 

Appealt'<l by Cornml""lolllW
 p~Ddinlt beginnlDg of fiscal year: );'svorable to commlssIODcr_~ 1~ Appealed by taxpayers __
 Ap[Jealed by both ...•
 I_--.__~~ t:~I':~~.t.o.~~~~~~:~~~ 1: f 1---1---­

Total .. --- --. -- -- .• 001 I 16
 TotaL••• ._._ 628 21 

=~

Appealed duriDg llscaJ year: PeDdi~ PDd of fiscal year: I
 

By ComrnL.<sloDer...... --. 181 I 6
 ."-ppealed b}' COlOmi:<sloncr_ 188 3 By ta'payers. . __ 310 15 Appealed by taxpay.rs..... 340 13 By both . . ._ 21 _ Appealed by both___ 37 •••• . 

~tal--.-- ..-- __ -- .......- 5121---2-1
 Total· .. ·I~I-16

, I 

TABU: 1l2.-Results obtained in easell dOlsed before The Taz Court of the Uniud 

States during the fiscal year 1948 

Cllanl<.'ter of c1osill~ !'umber I An~o"nt in IAmount won Percentage of cases dt<pute of rl'CO"'ery

---------------' ---' 

DcCauil. . • ... __ . ....._ 

I 1 I $1,416 $20 1.36 Decision Oil rneril..... ._ .•. _ .•_••••. ._____ M9 37,315,619 17,9li4,685 An Agree<!settJemeDt • . •••• 8 10,408.657 1,:lll7.379 12.17 

TotIlL ••• _. .. __ .. •• ..... __ ~I 47,725,752 19,262,lXl4 I 40.36 

TABLE 113.-Disposition oj cases elo~ed by The Tax Court of the United States 

during the jl&cal year 1943 II 

Amount 10 dispute I! ."mou"t appro"ed Num· Percent·
 ell arncter of ClOSU1,g
 ber of ' Xet result aKeof OV'l'I'pay· recovery ment . ment cases Deficiency Delleiene\' I Overpay. 

·-----1--1 I ! 1----1 1---

DecaUlt 00 ".__ 

Decision on merits. _ 549 33.001, 176 4.314. H3 $13,989, li!I3 $.'lOll.461 17. m. 61'5 48.22 1 I S\.456 1 $11) 1"···....-·"1-------··- $20 1 1.:l6 I A~rced ootllement.... _ 10.3~.~3 .~' I~~ 1.2O!j.~'" __ . : __ .1 ~7,3~_~ I 'I'ut~L __ " ... __ o55!l 43.3;'3, 1, 14,3, 2,5" 16. 19l'-.1l,;S 309,4DI 19,262, 084 -Ill. 36 

APPf:ALS D.IYISIOS~.. f·JF.LD Of'nCF.S 

TABU: 114.-Numbcr, and am01mls, oj' ('(u€s pend,/:tlg irl field division~, by ('/'188 of /(J.X anti al1wuutli irl.llQlved 

I 

II 

l!'co::-.lId ~:fits_ 4,3!lO $lf,o, 302, 7341 2, "3!1 $1>8.24", 3i3 3,557 $78, :In, 840 3,662 $140,325,217 

·Slille 1\"<1 RiCL .. 7_0\_~..._4-_'',~:'?~ faa_'_ !_:1._26_5._1~~ __ _30_,64':_,_81_5 61_7_, 109. 6!\1;, 035 

'I'o(nl..... __ .. 6. £IS9 197, 3t'-5, 443 I 3, :lG2 1m, at.:.4S4 4.172 108, '15, 655 4,27\1 I 249,91<1. m 

----_!------'-------''-----'---_..:_---'------'-------­

1111 

Pel'dinJ: JUDe 30, II-'i1Nlan<1 <"ol"'lled,1 Closed, flscal year Pend!n!': 1 UDC 311. 1942 fi!'eQI )'ear 1~3 1943 1043 

Chss "r la, ,----­ _._--~_.-

Num· I Amount l\'U.n\·1 .\1110\1"1 )o;'mll· AmOUDt Num· .\mooot ber In dlsputo . 1>cr In dispure ber 10 dl~I)U\C t>er ill dispute 

I 
- ---

---

---- ------

------

190 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 115.-DiRpositiim oj case, by	 The Tax CalirI of the U11ited State, d,lring jU, 

year 1948· 

.\rtJOulll In cll!JpuIl' Amount approved

Num· PIII'C'C&o Chal')()!er or ck'5in~ bl'T or l'\et l'('snlt _ear eases Deflch'ncy Owr­ Dcfielen.cr - 1 pa)-ment Ow'r­ ~9Ir)' r>!l~'''lI'nl

_._--_. 

Derault IfoJ $2.12':1.153 $11.689 $2, J2'1.O!l~ $Ua $'1,133, 3t1l 515,.~29 -7 J)('(!blon on meriis~:: .~: I,m 2:,. 25.~, 13.3 I l, nan. 1;:14 10. :15O. 736 II••71, 8-11 42.7 A~rt>ed scttlCltleuL. _____ 2, U\() 76,245.5-111 I 3,1035.007 28. 123. 112 318, 412 3I,4-1O.2Oi 3O.t 

Total._ •___ .... __ 4.172 1\34. 3M 45, 045. 4O!l :- 103. 631, 82.~ Is, ~1. 8:KI I40. 59.~. - 41.4 

CLAIMS DIVISION 

T ABI,F. 116.-Proce8sing ta:J; caBea appealed to Ihe U11ited Statea Proceaftng Tas 

Board oj Review' ane! The Ta:J; Cotlrl of the United Statu, incltlding tho,e appeaW 

to appeUate COltrls, fiscal ?learit' 1989-1945, inclusitJe 

, lQ:lll 1940 L~~I Ita 

Pcndin~ I)('~innlng of tIsclll )'t'8r. -- -. ____________ ~2 1\31 9-1 103 10 Yi!t'<! during }'''ar. • ••_•••••• _ _ _ __ __J~, 38 21_ 

Tota!.. ..	 ,_ I~ 203 1961 HI • 

Ol~d: Bydlsrnis:<al. .. _ •• 7\; H9 61 20 I B~' lI~rc"d ~ttlem~nt __ ... _ .. _ .. 9 S 22 \G ll}' d,,('ishJlI on merits ----- - __ 12 2\1 II 

, I==I="--=====­ I '1'otal.. __ . .. ------- -.-.­ ---7\;-'1--1-10-1--93--1---7\---­ I UlIl~d Stall"~ Prot"\'l:;irl~ Tay Roard or R"vl('\\' was abolis!l(\11 on Dec. 31. 1942. and lUI Jurbdletlcnllll4 runetioWl wer(' lralls/erred to The Tax Court or the United 8tatt'S. (See. 610, Ho\'enue .'l.CI or 1lH2.) 

TAHLll 117.--1\'umber, and amou.nts, oj cases shown in table 116 for Ihe fiaeal,. 19.~S only, by clas8 aJ lax and amounts involved 

I 

I
 Pendinl( Filed durln2 Closed darin!?
 pcndl~

JllIl(' 30. IlH2 fI"<.-a1 year 1\)-13 fiscal }'car 11»3 June 30, I

C]ASll of tax 1 N1WI' II mount ill i NUIl\' Amountib NUlIl·I.'l.IDOUl1tln ""1111.1 AlJ1(llln~Ia' ber dispute hN <li,put" her d~putc btlr I dlfPUle 

Pr()()(\."llhl!?___ - ....... ----; $i). 01 •• ',!f;~1 n
 f..t. 310. 700 I 321 $:1. 7S2. flllJ I foO $9. &4& IlIlI

, ­ TABLE llS.-Stotus of proccitsing tax CiUe.~ PfJ1ldill(l b~/ore The Ta:J; CQllrt 01 

U71ited Stales, including t!loBe appealed. to af)pdlate COI/rls, Jtme SO, 191J!J 

~.

Unanswercd . .. _.._." .---.-. -- - --- - ---.-- .-. - --­ Referred to 'fechnical St afL _. . - - -- - - - - - _... -.- - - . - - - - - - - - - - . On reser\'e calendar •• •••- - - - -.. - - - - - - • - - -...-- -. -. --

Readv for trial hut not set: On 'WMhillgton Nlhmdar ... ----------~----..-----.------
 On field calendar. - - - - - - -. - - - •. - - - - - - - - -..- - - . - ...... - -.,­

Tried by .'~he T8~ ~llrt of the United State..: Awal t1l1!i: deCiSlOn - _- - ...... -. - .... - - - - - - .. -.-. - - - .. - - - - _....- ••'- Awaiting flxpirntion of appeal period_ - - - - - - - - - - -... - - - - - - - - - - -. - -­

In circllj~ <;Ollrt8 (~f .appeals: . AWl\Itmg deCl:<lOrL - - - - .. - .. • ..- --" - - - - '" _••- - •• - - - - - - -- - ­ Awe.itill$( llxpiratioll "f appell.l p\·riod ..... __ -- --.- _. - - - -- - -- - --'-­

III process of e10si Ill': - - - - - - - ... - - - - - - •• -- - - .....- - - -' - - - - - - - - - - - - - • - ­

REPORT OF COMMISSIONER OF INTERNAL REVENUE 191 

T.~DLE 119.-Resultll obtained in processing laa; caHeli closed 'be/iYfe the United 

States Processing Tax Board 0/ RmftD I and The Ta= Court oj the United Stotes, 

including those appealed to appeUate courts, fiacal ytwr 194.' 

i .. 

Per~ntag8

NumbN IAmount or , .... mount of or claims Character of clo5ing of ea.""s clftlm~ In claims roo rcco\'ered lli.'r'ut", co\'ered b)' by tax' taxJI~)'crg payers 

plsll1lssal. - ... __ ---.. --. -------:-- --- .•-- ... ----·..•..---I~·. .$21,001 1 1 0.00 .\~r "I~\·ltleme!1t.--.. -- ..- --------------..--.. -­ 1h 3.4ll-l.llIIl S:1~4.4S6 10.23 DeclslononmerJ[s	 _ I:'> 29f;.:~1l 15.32ll 6.17 

'I'Otal .._ _ 32:1. ;1l2.OSI 3ll9.SI4 9. jg 

I United I;tates PrOO<)l;..jll~ Tax Board 01 Re\'ltlw WI\." abolishccl on ))(>c. 31. 1942. and Its Jurlsdlctlon and runet.tons w('re transferred 10 'rhe TIU Court of the United 8tatt.,.. (~ec. 6JO. Rm'cnue Act of IlH2.) 

TABLE 120.-Cillil ClUea received aM dispQsed of by Processing Ta:J; Section, Claims 

Division, and number decided by courls during the fiscal year 194~

Not In Dl~lrjet Circuit ICourt of 1 Totti! Ioourl.S o( ClaIms suit courts appeals ,___ _ 

I --I -_ --. --

Penlling b<'~inninll or flscal }·ear... __ .. _ .. 1 

liecdwd during n 1 year. .._ __ 214 I :m34 1 16H ZT4 I 2N 48

25 r~---\7 --3-1-j----;T. 

Disposcd of /luring fi.cal }'.~ar.., .. 

"011\1 __ .. _ .. _. ,, __ 

lIS 6 8 IZT 

1"'O'Hllg cnd of fiscal year .. _ .. 10 If~l II 23 200 =1~i=l=l

CaS('#o~egl~~~r~ment. _---. --- -- ....-....... __ " 1 ------I "1 I 
 12 Allain,r. (lon'rnl1lenl. ..	 __ .. __ .. .... 6 2 2 Q 

PlIrtly for and partly against OO\'Qrnmeot _ • .:::=:=.:. 3_ ::..:..:....::. .:::.::" _.. 3 

'I'fllfiL .. __ .. ...._....... __ .._ ...._. . • J3 8 3 24
 

TAJlU: 121.-Interpretative, corporate reorganization, and ')(Inlcruptcy and receit'er­ ~l-ip Cllses received and di~posecl oj by Proce8sing Tax Sectiorl, Claim' Divi~on,

during fiscal year 1943 

P"ndln~ ~ginnju.l: or n!<elll )·car....
 I!cC'l)i\'el! durill.l: fiscal ~·cl\r. _
 

1'(.tlll. __ .. __ ... _.. _..
 lliH......·d of during IIscal }'car
 

Pcndin~ elld of ![,c,a] year . -_.--.--..----...1 2 I 4 !


16 

Bankrupt. 

C)' and receivcr.. Shi)1 

CorpornlO 

n'<lrl!an!. 

Zillion 

Inu'rpre' 

lath'c 

-::----.:.:::::::::::::::::1 ~I .. _.. ;-I''''''-'~' .. ... __ .. __ •••••, _ ---I 

• ••• 

I 

r.\ BL,: 122.-Review caseB received and disposed oj by Proce8Bing Tax Section, 

Ctai1lls Division, for fiscal 'Year 194,~

==----­ Amount Ca.."Cs I Claim_, I involved 

---	 1-­

hndhlQ hc~lnn;ng or IIse,,1 year _ .._. 1 Rt~'l,~ivcrj during fiscal ~:ear • ". fl7 ~7 70. I(l:!. 20:'>. 62 

7t 1II 70. 130. (;o'>S-!14 

"-1 n'~"~'.ti UI.I~~t~\-lill;.j;,g- fiS<.';'i-year:::::::,:-:::::::::::::::::.::::: _ 1i7 I,)S M. 019. Si,. 24 

hQ'!In\:cnd orfl"",,1 year , - -••-••- -.-- I .l..--13 21, no, 821.00

Totl\L ____ _ __ .. ... _ -
157 

1,247 

G>3 

~7

22'J 

o 

6!> 

2 

193 

TOLilI 

Prr"lln~

Juno 30. l~

I ;:'f/: 

~')

.IU 

II :1 

-­ III 31'i'1 

l year 1948 I 

r~lldln~

July I, 1!141 

ql 

c 

'\ll8lmit 

Gov(;ru· 

mellt 

I~l

.3 

~l

3 

:lOll I 1(16 

F,'r the 

Gowrn· 

meDl 

~, pi

lVl'nc)'. compromise. an,1liquor C&!Il'~.

p 

nlll·.:·:::::::::::••.•.• 

REPORT OF COMMISSIONER OF INTERNAL REVEN1Jl!l 

Court" 

T"lItl 

'rota!. __ ...._.•• __ . ••.. 

Total . . • _ 

losed during fiscl\l ~'enr • __ . . _ 

Numtxor of I An.otmC 

_'s cnU""tNl 

'eu(ling June 30,1943. • 149.120,288. 52 

'1'.'111.& 128.-Rcsults obtained in caJlfS clO.,ffl during 1M ji.8cal year 19.p I 

TABLE 126-CIl!t'8 rtCdved and <li,posed 0/ during the fiscal year 194.'1 

1\"",,""', 

2,453 

Pending July I, 19,12 • • __ 8156,636.300.09 

Hcceivcd during fiscal Y"-lAr __ •• _. ._.___ 9,142,601. 91 

16.5, 718, 002. 00 

16,658,613.48 

I F,lcludes bankruplcy, rccel""rlhlfl, ImlOlveDCY, compromise. lieD, llDd liquor ms/!S. 

TA BI.t: 130.-Cillil caSf.1t pending al Ihe beginnin, 

TAB',~l 129.-/luuUs olJt(lillw in Iitl~ rases dQsed during the jiu(J,Z year 1943 I 

i i 

T.\nl.f: 

Number I _"'moone IUooVl'red ,\mount r~

olcs.._ claimed (romCU"">en Iw.d<!l1 

Sullllrllllltul..d b)' wl\llve...._, ..._ ....... 6!iI1 I~. 23.1. 13\1. 63 "ii7~i:Sji•.- ~2 tli,1:l\l.f33.ilI 

SnJlIlUld c1a1m~ by lbe Ulllt.OO 81011'3_.•••••._ 234 10. rn.. 127. 01 .__ ......,. 

Tot,,!. .. "'_0" __ ' ________ ••••••••••••,_ 9OO! 31, Ill. 2l56. 64 3,7&1,839. &2 I l\ 13?, fJ3. ill I 

1.11)0 Ml'C1 ~Ddlng In ooure._ .---•••••••••••••••••••• ----------------.--••• -­ -, 1l.~1 I $J46, Mil. 13 Iot.'n Cll&llI not ~ndlnlt In oollrt..•••••••• _._. . . __ •__ .... _••• _.•• 212 175, 631.3.'1 

Tol.lll.. ••••• _•••_. __._•• _••••.••••••••••••••• __ ._•• • . __ . I,Oll3 a:n, 3'1:1. 51 

_~ __ • ~~a

---_.-----------------------­

;I'll). 

h'flnhll~" h..uJ~"·II(\)". rumIJrom'lIt". aDd Ilquor~.

REPORT OF' COMMISSIONER OF INTERNAL REVENUE 

I Ra:clud.I:Mlltknll'Cf')", 

192 

TotAL .• 

Received durinlot' the YL'l1r: 

Suit:! b~' t:\XPl\Y('~__ 

Sui' illvoh'iug li"IUI_ _ _ _ __ 

C~~ for IlIIit hv tb., l·lIit...d St"tc~

Liell C:L~ not iii CQur!. .. 

TotuL. _ 

TABU: 123.-ColI'-" reuil'td ant) di~"o"td of by'ReMgoni%aliOll SUlioPl, 

Di"i8l:on, during pcal !/t(lr 1943 

Pendillg beKinninll: ot &l'81 ~·car . _ Received during fillcal ~'ellr. • . _ 

Total .: . • • __ • __ 

Di~posed of during fillcal yellr. -. --. - - - -­ - - - - --­- - - - - • - ­ -. - - ­ _-. ____ I, 1 

Pending end of ji"cal year • • • 

TABLE 124.-Ca8e" rectirrd and dillp06ed of by Bankruptcy ami R, 

SuI ion, Claim. Dirinon, during /Ucal year 1943 

Pending beginning ot 61>C1l1 year __ • _~ • __ •• . • • Receiv~1 during tiscol ~'car _ 

Total. • .. _. __ .... __ . .. • . Disposed of during fiscal YCllr _. '" • _ 

• Pending end or fiscal year • _. ' • 

T ABU) 125.-0a"e.~ received a,/(l diRpolled of by Compromise Section, 

Divi3iorl, dltri"g jil/cal year 191,8 

Pending beginnillK of fillcal yCll' _ 

Received during fiscal year _. __ . _ 

Total • ._. . _ 

Disposed of during fiscal yeAr • ._. 

Pending elld of filleal Yl~nr _. __ . _ 

TABI,E 12fi.-J,iabilily involved in C(IU, of COnlJJromi,e Sec/ion, Claim' 

lJcndi,lg Jlme SO, 1945 Ta~es . ._ •• ~. __ • __ • • $4~04~5~

Interest l18.SeAA~d__ • •• • • _._. _•• • __ • ____ 3,044,049.

Interest accrued_._ . . . • . __ __ 4M.666. 

Penalties . __. ._._. ~_ •• . .__ 5,855,673. 

Lien tecs. .. __ . __ ••• • . ______ M. 

Total ._. . •• . • .. _ 

CIVIL DIVISION 

TABU; 127.-Ctlllt.. rrcdlJtd fmd di3pollrd of during Ihe fiscal Vi.,r 19~5 I 

Peudinp; .Jul)" 1. 19·12: 

In court, (c..'Xc·lll~i\'e of liell ('A'I..'lCR) • • __ ._ 

'Xot pending ill COlut (l'xc1Ul\i\'C' nf lien cases) ._. • ·. __ Ca&:3 ill COurt illvol\'inl( IiI'M' __ , __ , 

Ca.~1'9 nut in I'ourt in\"oh iug Jj"n 

TOlal to be <IiRPOSL" I of 

Clollr({ durll'lt 'ht~ n~n.r:

:ll!lCll (cxchl;li\·(' of IlI'Il 

'lllle.'l illvoh'illl( Ii.·lts 

Tohl _ 
194 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 195 INTERPRETATIVE DIVISION 

MISCELLANEOus STATISTICS 

T.~BLE 132.-.Yu.mber 0/ cases receilJed and disposed 0/ during Ihe fiscalllear 19. 

TABU: 135.-·Moneys paid to caUtctOrB as proceeds 0/ Tn rem actions, judgment8 

On hand July I, 1942 .--- ---- .---.-.. --------------------_. 2'T8 recQVered in civil S'iit8, Jines and penalties imposed in criminal actions, and c08ts, 

Received durillg t.he ~·ear---.---.-- ... -------.----- .... ----.-----.--- 2,_ a8 reported by clerk8 of l1nited States court" (Form 158), year ended June 80, 191,9 

. TotaL - - - - - -..- - - - . - - - . - . - .. - - . - - - - . - - .. - . - - - - . - - - ... __ .. __ . 2, 624 - Judgments Disposed of during the year--. - . - . - - . --- --. - ..- . -.. - - - .. - --. _. _. _. __ 2, 2D9 Al't.lnn ITn NllTn IIAQIlIlo:: I

Total On hand June 30,1943. . .. ---------------- .. - ... -826 

REYIEW DIVIS\Ol' 

TABLE 133.-i\'umbcr 0/ ca~s rllceived dnd dillposed 0/ during the fiscal year 1941 

I 

EstMeand 

other miscel· Income lax Tolal laneoWl Well 

-------1------1------;---__ 

On hand July I. 1042•.....•_..•••••. " .....•••••-.-.~ 191 72 Rooei "d\<l Jul)' 1.11»3 _ _••_ .•••• '. 6.'7 626 

- ----1----__ 

Tor.at. _ _ •.•._..... 86 698 

Dispos£'d of durjll~ )·eur.. ....••.••••..••••• _._........ 71 496 

On hand July 1,1943...•..••.•.•••••••••- .•-...... I~ 2031 til 

A.mounts Involved: Cllllme<1 b)' taxpsyer..•.............•••....•. $.'i. 917. 763. 30 I$44.008.821. /l3 I s.r,o. &llIl, 674­ AI.provcd b)' n~,,"jew Division. " a, 162, 243. 48 31,386,42'2.46 M. 148." 

TABLE 134.-Public deci8ions, promulgated under Treasury Decision, 

4588, during the ii·scal ye(Jr /943, by month8 

lncom(! tux cases ..RShdt hn (:a....'...'\ (JlItI8X~

Month DeclSion~ 1---,-----1---,.-.--­ numbered Num.. Amuunt Num. Amount Kum­ .'muunl ber approved . hcr approved hN II.II'lI'lIncI
 

----------1 1--1--'--1---1 1-­

JI1I)' "HI-I2.. .. ••... 711l()--71113 21 I$8.623.59.3.96 I 3 580,860.38 Au~ust 1942 ..... _.•..•. 7184-7202 12 3. 69-3,460. li9 6 r:n,I09.btl 

Sepl.i'\rnbN 1942 .. ••.•. 7'203-7232 21, \,\75. 2~. 12 I 9 4';1.214.83 

October 1912.... _ .••.. iZol3-7247 12 1.3~5. 273. 73 ' :l 161.286.77 

N,)\'ollll>er lll-lL. '"'' 72-18-7269 19 1,602.739.41 3 136: 23,1. 34 Deeember I\H2.._. ". 7'.!7(}-7'1Il3 11 2, 4:m, 787. 7\ 3 242.134 'ill 

Il\l\unr)' 19i.l .•t-•. 7294-7313 Ii 2,455.4'l5.12 3 132.:1I2.36 FobrnAry 19(3. ••• 7314-73.~l 20 1I,(l(j().;;I.36 _ .._ •••••••••••,•. MorchIOU __ 733+-rn9 13 591.9llO.23 2 302.i35.64 

~ril 19-13.. _.. .••• 73:.11-7381l 37 3.2S6. m.39 3 2-11.216.68 

ay' WI3 .•-. . ••... 1300-7412 19 1.865.701.62 4 7J:l.840.28 I .... I" . 1111\01\10\3... •• 7413-74:;(1 36 2. 21)5.1t>S.IG I __ ...........• 2 75,­

'l'otnl for Il!'<:al Ye,'" -:us 311.337, fo27. ro I 3t! i :1.20:1. 545.1i3 J --4-: 2l1t."-' AblltClllClll.s...... ... - •..... '".'..•- Z:i.O:l8,425.39,__ : 641.20I.ZJ r.. ...... Credits........... 4.227.703.61 ---.: :J:1I.721.17 -. "'iii
 

R<lfun<ts .. -••.•_. ' ..., ••••••• _ ..... 9.012. 1\:1'1.116 r... 12.230.623.~ .... 201. 

Unlldjusted •. .... . •.. 28.875.8·1 uu.. u ...... """'"1"' .. .m•••:

NIl'TE.-Th'\ clllTun:nt'C betw~~n the \<Ital ur $:15,HJl.ft65.94 approved in "n c;\..<CS r('...lowed I\nd ~be abo' 

\<ltal. of $41,743.002.89. as shown in the public decision_, Is llttriblltllbtc in part to del"~'('d ""plical_ 

crciltts. CIISCS ill which 110 "uhllc dec[siOl\5 are required. CllS(',' ,)CO(lit~ before tho Joint Corornltt..e = 

the 3O-da1o' Jl"TIt)11 not yet lIltplred 011 JUtlC 30, \<lUlloompleted 1Inal S6bedulin~ or aUawotlCL'S. LInd to ~bat ill SQme ca"Cs Ilmoun!~ included In public dedsioo. were NPproved io the pn'(-edjn~ }·c"r. 
TABLE 136.-Erpe/llIf" u/ the Internal Re~entul Sen'ice, filcal year Tided Ju.JU' SO, 19;';;; 

.-\. DISBt;R FOR COLLe TORS OF IXTERKAL JH:n~~

111- r It 

rf:f11 

Fif'<! cU_t.rh'1 '/S U,.1I.11,., 

Moutr..u•••• I'tbraskll..•.. NevadA 

Now lJlUlIl~ h r" NewJ~l'lI('Y:

F\nIt <II tr\fol
 Pilth d kt
 N... 14
 

Kow l'Nk':
 

FI ttl triCI.
 

S<'Om'\ til Irl"1 _ ••
 'I'll d,IHrkl •••••••
 Fourl•..-'nth II Mri"l ••.
 ·1·w"lIt)·lIr I ,11'1' "I .
 'l'w,nt)'-e ~h'h fil,I']!'I ...
 "orlh Clin,HlIlI.
 "orth n koill .. _
 Ohio:
 Fin! district • 'f"lIth ill-InN EI<", lit h d Irlc • F.lllbl< cllih dblrlcl ..•• 

o labnm" 

on •• , I )'1
 Jo
 

'I' 

Tol .~J_~

I From lit. appropriation "Coli, 

l' drx· Rent Tel ph 

1'7~ 1l7O. 17
 424. :II",. 07
 :.I~. 717.:14
 

37Q.IIIl~.:.u
 

&,(llll.N 

lilb,st6.M I 

:lR2, 1'Z1. T.I 

I, 21M, ft32. 78 131101117.47 

.... . I I. t ,.,... ,4 I 

$:.>'7. 11.\l. (;7 

14,2.'18.93 

28,020,(;4 

46, 110.70 

47,;\'10.33 

III 783. 71 

14.718.1IU 

4.39.'5.013 

31. :rJ3. IH 38. 1114. to 4.170, H 1:!,IOI.6S 

20, GllIl. 21 27. .111 I r.70,45 

J;I,lIil6.71 

a,OI2. .. 

8, 771. 24 

G,1Ill1.1I6 

B. 4Ul. 02
 I3,OOe.t:t
 

$.:00.00 

301.61 

1.123. 41 30,401. 51 

970.81 

8,O~00

425.81 

679.80 

7.251. 42 

•·.. ···:503.T 

1,149.3.5 t302 r, 078. 54 .~~. 7i 

694.08 ftO. III 00.00 

.... --mi:oo'! 18. o:l 11.30 

1.80 

.....•;~:ili-j-····..·:.' ••••..••••••.. B3.1It 

3.: 2.•2 00,391.21 I (;1.411 

I, 130.075.73 I, 4-i6. flO 11,192. 02 8.1\2

l,lMl, "~Ii ~.IO 21. t:.l3. 63 16.04

\l'~I,2&'.W 11.1JI\2.4~ 6,0112. 12 If" o:l 

tUl, 604. iI:< 12,3.2. 41; :«7. ro 111.711 

2,114 

440,011.•11 31.114.68 1,000.00 70.711 

163,4rJ. ~2 12,2&'1.60 1101. &1 22.r,\t 

141.207.10 \~I,1137. 70 I,OI1.M 

6.~.OO 2••20.00 1;1, OOll.Gh 6.5.00 I ,3V2.lj.j 2. 27~. 13 

32, 276. 21 34,132. 02 

to. 01 i'3 67'9.08 

16, .40 2.I&l 

:14,085. fl6 12.~0.t6

11.3 1.028. 2l)

12 G. :00.•2 3,1. 02 

21. i 

--·..··gi.:iii' 17. :s I'" 3. to 24.206.41 

35,231.62 

37.61A 27 

r,.lm.35 

1l,33ll. t:I 4U,1lll8. 78 

31.001.31 

:to!, 0111. 06 32.8013.18 

0.596.M 

~_. .. ••_.!...-~__,_366_.1_2-,- .!..... 

tln~ th. In~rnal revr.ntl<', 1'1-\3." 

@.OO 

001.67 

128. 00 

347,562.00...!... 

8, G'R Sol 11.431. 2:1 1.771.14 

3. utoA. 21 

102. 'il "I. &''\1, 114 2,:HO.70 

1 18 

160,03 

Uce11anl!. 

ous 

$..'\G,;. 2~

I 76 

621.JI. 

2, 648. 74 

1. O'.l'.l. 63 1,483.91 

.. 841.51 

2\14.8cl 

2, to2. 51 I. flH. 32 73-1.50 

6tG. 67 

TOI«! 

.$t01.l.'\).... 14 

174,442 01 

271,(;111.45 

I. 2\l3, :ltJ3.I>1' 1.7:&J.414.W 3(.0. ~7~. 4\1 

llll:!, 700. II 119.519, 18 

632, 203. roll 

4117.016 11 

lOll. 11I.6'J 

hi.'!, 339. 

~7

13; .. Oi) 

23. ' .110 

n. 23 

9,&2'2,32 

7. t£3. 32
 

14.4IU. 23
 3, , 00
 

12, S6,'l, 41
 

ao. 03 

31. .17 15. .00 

3.100. To 

2. 003. W 4,f.()l).01 Sl2.33 rJ!A G37. 2'. U. 21" 9~ 655."7 tOO, Ml3. 1/4 ~:~:f~ 3, ~"O.:.lJ l$4.47 2l!Il,!'2'.l.27 

2,<lJ'J, w. 4, Sl!G.1)7 147,35 411,62l. 56 3K7.71l 1,191.37 :rJil. 4~ 110. 83R. 511 I,04~.37 :!, blI4. 66 IOlI,432.lIil 110.37 I 1.0'J8.~	 5.1.3.•5 I 1.12G.4S . 3711, 1102. 47 .1 13 m, 12:1. 3~ 6, f85. 37 I, :~17, 3~1. 01< 454.01 3,4M47 , .M! 143, 746. :AI 

-I, ;W4. 70 38. til. 12 1.'\.'\(1,4,(\3,28

0.756. b7 3,~.OO 1.11~ 71t.tO I 3.15G.62 I, 216. ~~,\., II) 

17, 7ll1l,~

17, ~J[•. li'6 

1,032.81 1ll17, MIU. 2lI 

65 412.8I\UI1l 

11,6 .~

II. "110. 7t 1.328.00 674. 1 711.tt>~.03

2, I •. \III 4V1. (It,n. ;$a 

3, 00ll.:!2 

11.202.21 370. :!Ii I~I, 4J1J. to 

0 637.717.71
 

I, t\l2.3'
 

1.21».(\7 6, tfoll. 30 894.00 3~1I. 883. 7 ej 4.002 C", 4UI.13

d, 6-10. 77 1l-1~.03 31,2, \i'.ll. 71 I. 7UI. OIl 

1.1\13.:1:, (;4 0
 

3, ' ,21
 r,.887.~ 39, 2. II lI,iilitl.73

4U4, 'r 32 'OJ
 

1,!t-i7. ;7
 

.1 21 1.621.04

4, W. Hi, 15.17 (") 

0 

... 

....

::: 

!l1 

!!l 

0 

Z

11, Ulll. OS 2, 349. 94 ;0:1.. 04 15 l"l 9. ~71. 37 2,001. 20 711,324 411 :Il ·1.4Ull.l' $&.' IfA. 721. bO H8,661.16 

10,244.40 

2.047.11 228.60 5.US7.47 00.;, 14~OO Sl N. 42S. ~7 2.523. roll Sit, 731.76 ..... 6, 8O\l. 15 1,192.30 tOi, a71. 42 1,018,946. 43 Z

2, 8'2ll. &'0 26. H02.l.I8 3.25& flO 310.95 1:\3, 670. 04 t:l 

:Il 12O.6.'H.32 )62,4;;.22 41,. ,I4IIII'J -!. ---:. .....::- _ Z

>

t" 

=to:

... 

cOl 

Z 

l'2 

r:c ­

" 
TOI~1

'rolHl \(i..."" lUIII'tIllS 

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--::-:-------,.- ­ ---1 _ 

. 'I'"},).,, 1'11-'( J) f>I\'r;HO~R I 

-­ ~J)~.~n~r$~r~l~ll. E \lJ:.'\T,; FOR 

~~~~~----

T ARU: 136.-l':.rJIf"' ., oj till 1"Icmal R L'ml u~. r1Jic I fi: cal !jUlr nd d J 14m! SO, 19.1, -eootillUCrl 

:'Iflso'III1"'" Tolnl om 

613, 8311. 67 

PI Won 

""W 

=:: 

fij 

0 

l:tl 

>oj 

0 

'""! 

:> 

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... 

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-

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,

0 

"1 

... 

t-j
 

t'j
 

:ll
 

:I,


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=:: 

:"

... 

7, 

rtr: 

$448.00 

3.~.99

:S, 1:t1 (;J. 

I. 126.~j

3, 3Zl. 2.5 1.,~.I>.~

i'02. OJ 

H,M1.IO 

$2'28, .40. 4S 711, HQ.1I6 

!l67.ll3O. 111 

776,003.43 

41,013.2;1 

1,374. ~, 16.71 1M. I.IH 1:l3.I~.1l

.' . ••'o(),f123. 17 

11.\•.'>43. ();3.' 30 

a64- 00 

:!lJ.\:N. 1 

523. 21!1. 

;1;11. roll2. 81 

221',31/1.35 

19,610. On. III 
T.... llu: 136.-Expl:1i,'C8 of the I1deTll-al Ii r Illl 'rrr,jce, Jiscal IJl(lr I'f(f).(l .lItTle .~O. 191, Continucn 

T"I,u 

'fot 

'.lU,1;13.28 

i, 2&5,~;

1l".lIil.~; I$, ',212.W 

$1I1,1i!;l,. III I $I~, '11;1.1100. I;;J 

I 

-­--1.........:::----1---­

1;1I 1)0 

])I\t 'loll ·Tu~\·,'ll..t· 

J)t(~I\

1,300. 

t~ 117.U6 

'illl:._ • .... _._ ._•.•• ...__ • III, ~:!.)h

&11 tht!llL _. .•• __ 80ulllw t8I7L....... \\" I·-·m • 

Tolal •• .••••••• 

I. IN ~t. IbUlll 

Fon CllU:F ('Ol):--;SE1., FIFoLIl )lJ\'I~IO:"S'

'1ulal 

CC.ll.,'II11 Ill~ i!\h'n,al r "(""10', 11143 I$I:l, oa2, 6;l;. 35 ';ulprl.. 111,1 dllllnislraUH ",pm"I' Ion tdunulhll pr~n!l «",I 1'<'\"1' I. IIn<.l ,lmlnis((trin '1'111, 1fJ. li", IIUI' \1 I ell. 104:l 

G. Mf r:,\I'I'\' 1..... -rIO)\; 

11\ Hf,), UUh ft 

U:J.,IlO,lI1b.W 

10,( I. ill 

,l,l,lb,1W.!J4) 

to ",I • D 'Ie l"enni! ud 'I'I'I1-.1" P d"" Dh'W,)", 13l1f':.IU 'If In ' lull J( I'lIuoe,l I _ __ __ •••.__ ._ •• 

T"IUI 

162. 47; 22 I 4~, 'tJ III 

1~,13! UI! 

,hit .. :':J 

~Z!,C ,,~.I

MJsuiJl11­

ne<,I1.,\ 

I, 

r;.~1lt. ii' I 

·1111, ;68, ;8 

, " .. , 

I, ' 3;'1 ill> 

Ill,lOti,OI 

Rum 

.J~~, ~(l'j

4' ,~

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3:)i.· I.:!".! 

1,3111, HI. 4ll 

TrflYl'l 

....- -------- 1 

AlJI1flJ},,'fJ.ali(UI 

101 

I: l,ldllLon to UJtl allove npocr", r.XIk.\1~lntlln..'S und adju"ltru mh; 0: eJ,1>cnr1itu~ "'t're.' l60 III do (rom tbo (ollou·llIn np1JJ'olJfJat.ion~ hi r11~.l n1llUllnt~

Cfllkl'llllJe JJI iute.rJlul nWI\1Iuf", 11H:! ._ _ . _ .. ... _ _ . __ .. ('ldll'cltllK Ihll illf,enilll rC\"nlllJV, HHI _ __ _ _ 

"Irk nd ,,,lministrnl ....· '·'po·I.l&'S (or refundj" , pr '''u ,,1m u1..t '0111; Tltl' 1IJ. It,·\\U111l> Acl- of J ,11J1~

.-,I.,r nd aoJmln!sU'uI'''.. "$1'/ ' r·lf ..",runul,,": I'" nK &''1<1 relllled < "u(1 dnllnlsferin~ Tit1,· Ill. fl",· tUl' Ac~' "f 1\130. I II 

CL.H~IS .\PPROVI-:l) .'011 P.\Y~IC"1' JlJ(O~1

'ful,,1 H.j~ antl prhtr 

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T1H: REF -KDIS' 
iN:otl 

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(JI 

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( 

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7~1,1"' U. "0.... '12 

I. 121, ,I:. til) 

11I.1f13.1o~~1olI

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M,I)' 

'30:01~, :lIn in 

":1, illl'.M 8110. R,2, )~Ulfl

.~l. 12:~.:b8. ()(MI.On 

"'iii: 

511'1, 

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I. 4411. 1M) 

II. 0711. Ool(l 

1.21MI.IJl>lI.Ofl 

I 086. tl1.1 M )~ItH.OO

I. MIHt2.00 

C') 

I~I

(. 

J.l. O'.I'./. i'tI2. 15 

370. fttl. 100. 00 

.'0 

63.~.2!lj.il ,. 27S. 630. 73 12.~7[,

1;.. 2tAi r~\, 1)\. Io~. So-S. 00 7:1:1. 1>12, t'~i. 85 31,97;'.32 

1~. "004. 00 

n. 69tl 011 8\16. 3oIIJ. 2S 7.855. on 9.16~.OO

O. 32:i, 347. 00 ~Wtl.r,jo (l(l 

H. ~1~2, 1t.3.i. ~J

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lI2. 5!l1. 76 10. t>lO (WI 

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a. \J!I'j. ~lO *~lll, :>:IS, ma. ,i' I $'w. ~j~l, ,OtJ, no 

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1, \1:.1 J I, 1I~1

l. ~~•.c" ...'>11 

1~.31'.OOO

T 

102 REPORT OF COM~JlS~IONE.R Of INTERXAL REVEKt:E 

"''' J..:lml 

T.\II1.1 

I!>I'! 

~--~I

t 

I VUlll'llllS~.rl"d whon puroha1!ed. 

'l.lI7I. "'J. 12 ;",.~'I.1.:l.l

ro, JS"I~

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T.\J1Lt: 138.-Cost