.,
 

\ ANNUAL REPORT 

OF THE. 

COMMISSIONER OF
 

INTERNAL REVENUE
 

FOR THE FISCAL YEAR ENDED JUNe JO 

1939 ...

UNITm :iT"lE5 

GOVERNMENI PRIN I INC OFFICE
 

WA:lItII'lGTOI'I , 19J~
 

Fe..... b. ,~, 5""";"" ...,;-",,, ~' I)"""",.",........~;"I\"". D. \:;, _ • _ .._ _ _ . P,ico 15 Om" (".~ <Oy.,.)
 
CONTENTS 

I:r.trodllction. ___ __ ___ _ •• _ 

Collectiong_~_ - - _-7 - - - - - - - _ 

f' '\' COSt. of administratIOn 

_ , PcrsonneL___ __ _ ' _ 

ImportlUlt legi~l&.tiI"l' &.nd other ch&.ug"s affecting the work of tpl) Bureau __ Accounts ond CollediOM llnit: 

AssbSsment.s uf ~odal securit,y taxcs . _ 

. j ) 

• I :;J-/;j Taxe~ under title VITI ot the Bocial Sec,urity Act , _ +" . , f Offers in eomprorriise _ 

'fax under title IX of the Social Securit,y Aet _ Offers in (:oIfJprollli~e _ 

Toxe~ und~r the Carriers T..xing Act of 1{l37 _

.. ,,~­, lnrume Tox Unit: Grml'ral fondions . _ 

Income and cxcess pront.B tll.XCS : _ Collections : _ 

Assessments 1m rcturn/; filed ' _ 

Returns investigated and ll.djustment made _ Improvements in procedurc _ "I Inventories _ TREASURY DEPARTMENT AnalY6ifl of adjustment (excluding jeopardy assessm(mts) _ Depreciation___ __________________ _ _ Doeument No. 30{l7 Miscellll.lleOIlS T&.x Unit: . 

Estate Tax Didsion- Interllal ne~enue HetUTIIB .. _ 

Clo.imfl ' '__ _ _ Tobacco DivisiOll _ 

Bi(,uminoliS Coal and Silver Tax Division ' _ Coal tax _ 

, Silver tnx : ' _ 

Sales Tax Division- I;'
 Admission taxes . _
 , Documentarv stamp tuxes _
 Plnying canls .____ ______ _ ­

OJcOlllul'garinei udultcrated, proees's, or rl'llov,'l11'd buHcr_
 Mi,\ed fiour . _
 Firclll'ms _
 

Nurcotics U;l({ IUlI.rihui11l&. __ ·_________ _____ __ _ _
 A.~se'smellt~ ·_______________ _ __ ___
 

meld njports and retUfllS . _~_::::: _ Claims _ 

Credit c38es ' . . __ 

OlTers ill comprondse . _ 

.Misr.ellllneO\lS tax special sgufLds__ _ ,. _ Co.]llt,al St,ock Tax Division _ Proccssing T&.x Division _ 

~l~i%Bt~'~_-~~ ~:::::::::::::::: ~:: ~:::. _ Alcuhol Tax Unit: 

Procedure Divisioll _ Stat,isties _ 

Ethyl and denatured o.lcohoL . _ 

~~~\Yh~~~~\\~~-~::~::::::~::::::::::::::=::::::::: _ Spirits withdrawn from disti1lcr,~' cisll'Trl rooms for tll." ]Jll.~·nJcnL Fermented malt. Jignors _ ·\Vinc _ 

EIJ[orcCloent Di\'i~ion _ 

'" ~I'iNM~ae6f*a.tMi$i+'?'tt-:h" IN 'idZ' ..,~2it ;nnvtrt'!tavme'ME Or stlW tr .irt'ri'hi'W"ib~;

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 ~,
VIll	 aONTENTS 

T'nble	 P&l'e 

97.	 Appcab Di\'i~ion: ReslIlt" ubtained ill CD.~e5 closed. before t.he'United State~ Prooe.ssing Tax BOfJ.rd of Re-view durin!'; fiscall'car 1939 _ ]73 

98.	 Appeuh I;livision: Number 01 civil CCI.~es in Procc.s~ini Tax Sed,ion, 

Appeoals Division) pending JIIIlU{H.\" 5, 1939, a,nd JUlie 30, 1(}39; 

[lumber tried by Department of Ju~ticc and Humber decided by 

courts during p~rjod from January 5, 1939 to Jnne 30, 1939 _ 174 

99. Appeals Di\"ision; Illterpretn,ti~e, corpor(l,t~ reorganization, and . bankruptcy find receivership cases dbposo:u of hy Proces~ing Tax 

Soction, Appeals Djvi~ioll, dllring theal ;year 1939 _ 174 

100.	 Appeals Division: Review ca.ses received alld rlislJo~ed of h'y the
 

l'rrJGc$3ing Tax SectiOll) Appeals Divbion, for the fi~~al yeaTs
 1938 ~nd 1939______________________	 _ _ 174 

101.	 Appo.'lh Division: Appeals Divi~io!l ca.i('<; pcnding before Board of
 

Tal{ Appeals, Circ',iL and Supreme Courts _
 ·17-1 

102. Civil Division: Ca~es received and dis]Jos;,d of dnring the fiscal year 1939	 . _ ·175 

103. Ch'j[ Division: ROOlllt,1 obtAined in casEl.') closed during the I1sc/I·1 yelLr 1939 •	 .. 175 

104. Civil Division: Results obt,,~iml(J in lien coses closed during the fiscll.I yelLr 193~. .	 _ 175 

'105. Civil Divi,ion: Civil cases pBnding at the begillniog and ~nd of the fisCll.l vO:J.r HI39	 . • __ 

100.	 Civil,D{yisiolJ: Nnmber or Civil Division ca;..s tried by the Dej.Jart176 

ment, of Justice and the number decided by the courts during Lhe .	 fiscal yelLr 1939 _ 170 

107. Ci\il Division: Numb...r of ca~es receivBd and di,posed or during the 

fiscn! )'ear ended Jun.e 30, 1939__ __ _ _
 

lO8. Ci\'il Division: Classification and tAx liability im'ol\'ed in ClI,;;es
 ,'r	 ptnding June 30, HJ39 • _ '" 177 

109. Interpretative Division: NUlllber of eases received Il,nd dis"posed of during the fiscal year 1939	 _ 177 

110. Review DhisiolJ: Number of ell,SOS received t1ud disposed of during the_ fiscal }'f~er	 1939_.	 _ 177 

111.	 Review Division: PulJlic deeisions, promulgat.ed nnder 'l'n'!tsury 

Decisions 4204 t1,nd 4,)83, during the I1s{"-31 yeaT 1939 _ 178 

MISCELLANEOUS STATISTICS 

112.	 Moneys "paid to eollli!etors II,S prOl'C-l"ds of -Ill rem actioug, judgments
 

recovered in eivil suits, fines and pelltl.lties imp05ed in C1'imhIO.l
 

aet.ions, nnd tosts, 3-S reported by r:lerks of United States oourts
 

(Form	 l.'iS), )·cn.r ended ,rune 30. 1939 _ 179 

113. Expenses of the In lemB} Reven-ue Service, fisclI.l year ended J\Ine 30, 1939	 _ 180 

114.	 Snll\ll\ary of ioternal-revenne st.umps i~sned 1,0 collectors of internal
 

revc>nue and the Postmlll'ter General during the fiscc.l years 1938
 and 1939	 _ 187 

115. Cost of printing lLnd binding for the InterntJ.I R.evenue Bureo.n and 

Service, fiscal yearll 1938 and 1939 ._~ _ 187 

. -- ,­ .,,,,, " 

ANNUAL REPORT 

Oll'TRl'l 

COMMISSIONER OF INTERNAL REVENUE 

TREASURY DEPARTMENT, 

OFFIe.; OF COMJlrIISSIONER OF INTERNAL REVENnE, 

I'Vushing/on, D. C" October 81,1939. 

The honorable the SECRETARY OF "'HE TREASURY. 

SIR: l' have the honor eo Sllbmit tlle following report upon Lhe work 

'Of the DUl'ellu of InLerJlIJ.llte\'enue for the fiscal yeflJ' \',nded Jnne 30, 

1939: 

COLLECTIONS 

Total collection\" of in t-erual reYcnue ta.-..::cs dUling tlte year 1 amou'o ted 

to $5,181,573,953, as compared with $5,1'.58,765,314 during the [lscnl 

-vear 1938, n, decrense of $477,191,361, or 8.4 percent, 

, Iuwmo ta.x coUections received during the :Mal'ch and June quo.rterB, 

1938, which inelude the first two quarterly pn,yments on 1037 earniugs, 

nmouutcd to $1,454,888,502, while the corresponding figures for the 

'year of this l'()jlort lue $1,037,864,431. The taxcs imposed on 1937 

mcomes -were levied under the Revcnue Act. of 1036, while the Revcnne 

Act of 1938 applied to 1938 incomes, the principll1 changes being in 

ehe method of computing- capital gaius and COl'P01'l1tiOll tux 1'I1tos. 

The following tuble shows the increases or dc('.rcases in generll.l 

-soun'es l){ internal revenne for 193f1 compared with 1938: 

SlliH1f/<lry of ~ollf~tir",,', fiaMl year81988 and 1939 

Fis""l y""" Ine"""'", or dii::t"/""" (-) Gener~l5(Jurcc

I03S lQ30 Amount Pf,rc"nt 

l"come 'rax Unit: OOrj:...,ruh~" Income tax __ . __ .. ___ $1,299. 9n,Q'1. 91 $1, )22, 5-10, 800. 61 1_ $1 ;1, 391, 271. 34 _13.7 )ndi,-;I!u~l meOm' tu~._._ _______ I, 286, 3ll. 8i'1 g~ J,028,833,796.49 ·2.'>7.iB,085.43 _20.0 Exce"..protlts tax. ____ . _ _. _____ ._ 36,569.041 f\J 27,056,372.81 -9,512,009,02 -26.0 Un]ostenr1chmentla~___ . __ . __ 6, 21~. 73';\2 6, ~83, 3H.•Ii i66, 5\1... 02 ,., Di~idend tax • (""lK'ale,l). ____ .•___ 42, 3lt8. ~l 1,2')4.&1 41,013,5, -09.4 

'rolal _.. _____ ._ .. __ .........._
 2, 629. ij;-2, 039, 73 2. IS5, 1l5, 5111'. og 443, ~,\6, .41). 61 16.U 

Alooh~i 'l'ex Unit: 

DlstillM "]'1'1\', Imllon.ed, oxc!se tax. ___ •_____________ ._•••.. _. __ . ~.~.370.79 I 25.~H,547,12 -J. n~, 82:1. 67 -11,5 Distilled .pidlS, domestic, e~eise tax_._. ______ •..._________________ 23\. S15. gOO. QO 2_1~ •.'iOO, 2H. 57 ~~. 7H, 'l54. 87 1I.5 D1stiJIoJd epI"l', 'Il<'titlcation tax..•. 10, 833. 77~. 2~ 1O,Gn.29J.2IJ -J.'lG,483.0I1 -1.5 Fleor ta."," (on s!-Ooks of Jao. l~,
 19~4, and June 30. 19:\~) ____ ._._._ I1,OI~.~G I 3, .27. 570.11;)
 :"'\6.r.51.11 _____ ._. __ Bettle. or oontaill~r, .tamrs. _. ___ ._ ~. 813, 660. II ~,87I, \117,10 Wlues, '" 2"'" "', n inclUding rortiIYiiJ~ h'nndY_ G.947.G8S 1.754_747_n~ • • 'l'sx due on dh'iden<b dedar..l hNwoon Juno 16 und Dec. ;11, I9aa. 

l 'J'bb yr:-ur, un]",," other",j.<o nOletl, Ill""'" tbo fiS<8l yUIlr entled June 3~. IgJ~

1 

.. ,)",,:','	 ,,' ..... , .c.. 
VI	 CONTENTS 

'rable	 Pago 

37.	 Materials used in the mll.I'ufncture of okomarg"rinc (colored and un­ colored), year ended June 30, 193!L _. _ 140
 

38. Prod!;!ction and wi.thdl'~wa.18 of rcnO'·lI.led butter, yen.r ended June 30, 19",9, by collectIOn dlsLnds	 _ 140
 

39. Summary of production and tax-paid withdmwo.ls of renovatEd butter, 

years ended June 30, 1930 to 1939	 _ 140
 

40. Product,ioll and withdrawals 01 mixed flour, YC:J.T ended JUlie 30, 1\.139, by collection distrids	 _ 141
 

41. Production, importatioll, and withdrawals of lllll.ying nards, by months, year ended June 30,1939	 _ 141
 

ALCOHOL, DISTlLI.ED Sl'IlUTS, TIEER, ETC. 

42. Ethyl !l.lcohol Production and wlthdnmalB, by months, fiscal year 1939	 _ 142
 

43.	 Ethyl alcohol: Plants :'lnd bonded wo.rehou~es operated, prodnction,
 

withdrawal!;, warehouse lo~ses, aud stocks remaining in bonded
 

warehouses June 30, by Statos, fiscal ~Tar 1939 _ 142
 

<4. Ethyl alcohol: \Yithdmwo.ls, ta.'l-paid alld tax-free, hy States, fiscal year 1939	 _ 143
 

45. Ethyl alcohol: :Matorials nsed in llroduction, by kinds and by States, fiscal vear 1939	 _ 143
 

45. Ethyl afcohol: Prodnction, by kiuds of Inaj.crials used, fiscal year 1939	 " _ 144
 

47.	 Denatured alcohol: Plant~ operated, product,ion, wil,!ldmwuls, awl
 

stocks en ho.nd June 30, by States, fiscal yenr 1939 _ 144
 

48. Denatured I~lcohol: Production, by months, fiscal year 1939 _ 141" 

49. Completely dellat.ured alcohol: Wlthdrawal.s, hy.formulas and by months, fiscal year 1939	 _ 145
 

SO. Spedall.y dellat.ured fl.1.cohol: Withdrawals, by formulas, fiscal year
 1939	 _ 14.5 

5J. Specially deuatured I\lcohol: \\'ithdmwals, by leading formulas and by months, fiscal year 1939	 _ 146
 

52. Specially denatured alcohol: Operations of bonded dev,lers, by States, fillcal-ycar 1939	 _ 147
 

53. SpeciRlly denatUl'ed alcohol: Opel'o.tions of manufacturers, by States, fiscal year 1939	 _ 147
 

54.	 Distilled spirits: Numbcr of dis.tililirirs and internal-revcnue bonded
 

warehouses opero.ted, by States, fiscal year 1939 _ 148
 

55. Distilled Sllirits: Production, by kinds and by months, fiscal year 1939	 _ 149
 

56. Distilled spirits: Production, by kiuds and by States, fiscal year 1!J31L 149
 

57. Distilled sph'its: Total withdrawals, tax-paid, by kinds and by months, fiscal year 1939	 _ ·1.50 

58. Distilled spirits: Total withdrawals, talL-paid, by kinds and by States, fiscal year 1939	 _ ISO 

50. Distilled spirits: Bottled-in-bond wIt.hdrawals, to.x-paid, by kinds and by months, fiscal year 1!J39 	 _ 151
 

60. Distilled spirits: Bott.led-in-bond withdmwalll, tax-paid, by kinds alld by States, fiscal year 1939	 _ 151
 

6J. Distilled spirits: Stocks remaining in interTIal-re~·enue honded ware­ houses, by kinds and by States, June 30, 1939 _ 152
 

62.	 Distilled spirits: S~ocks remaining in iuternal-rcvenue bonded ware­


houses, by kinds and by yean and seasons of prOduction, June 30,
 1939	 _ li.i2 

63.	 Distmed spirits: J,os5es in iJnernal-revellue honded wo.reho\1scs from
 

leakage and evaporation, hy kinds of spirits o.nd by St:~te$, and
 

other losses, by kinds of spirits, fiscal year 1939 _ 153
 

54. Distilled spirits: Grains o.ud 1Il0la6sos used in production, by States, fiscal year 1939	 - - - - - --­ 153
 

55. Distilied ,spirits;. lI.:Iateri?ls used in t.he production of brandy, by kinds and bj Stutes, fIscal year 1939	 _ 154
 

06. Rectified spirits and wines: Production, by kinds o.nd by months, fiscal year 1939	 - - - - - - -­ 1M 

57. Rcctified spirits nnd wines: Numbcr of plants operated aud prodnc­ tion, by kinds o.nd by States, fiscal year 1939	 _ 155
 

CONTENTS	 1VII 

Table	 P... 

68. Rectified spirits aud wines: Alcoholie liquors need in rectification, by kinds and by months, fiscal year 193IL	 _ 155
 

69. Rectified spirits and wines: Alcoholic liquors used in reetification, by kinds and by Sw.tes, fiscal year 1039	 _ 156
 

70. Fermented malt liquors: Prodnction and tax-paid withdrawals, by months., fiscal year 1939	 _ 166
 

71.	 Fennented malt, liqnors: Breweries operated, production, with­


drawals, losses, a.nd stocks on hand June 30, by States, fiscal year
 1939	 _ 167
 

72. Fermented malt liquors: Withdrawals, tax-paid and tax-free, by States, fiscal year 1939	 _ 168
 

73. Fermented malt liquors: Materials used in production, by kinds and 

15. 

74. Ce~ra~~:;:~::~ ~~'~t~ 9;;~~~t~d,- p~~d~cifon, -~I-ld-;'1thd;;';~j"s~ -by States, fiscal year 1039	 _ 160
 

75. Still wine: Production and withdrawals, bY,months, fiscal year 1939_ 160
 

76.	 Still wine: Bonded wineries and bonded storerooms operated, llro­


duction, withdrawals, losses, and stocks on hand Juno 30, by States,
 fiscal year 1939	 _ 161
 

77.	 Still wine: Tax-paid withdrawals and stocks Oll hand June 30, by
 alcoholic grades and by States, fiscal year 1939 _
 162
 

78. Still wine: Amelioration and fortification occurring after fermentation, by States, fiscal year 1939	 _ 162
 

79. Still wiue: Materials used in production, by kinds aud by States, fiscal yen.r 1939	 _ 163
 

80. Sparkling wIne: Production and tax-paid withdrawals, hy months, fiscal year 1939	 _ 164
 

81.	 Sparkling wine: Nnmber of producers, production, withdrawals,
 

losses, and stocks on hand Juue 30, by States, fiscal year 1039 _ 164
 

82.	 Sparkling wine: Tax-paid withdrawals and st.ocks on hand June 30,
 

by sizc of coutaiuer and by States, fiscal ~'ear 1030 _ 165
 

83. Vermout,h: Kumber of premises operated, production, v.ithdro.wals, 

losses, aJ;d stncks on hand June 30, by States, fiscal }'ear 1939 _ 165
 

84.. Enforcement, Alcohol Tax Unit: Seiznres and pe:rsons arrested, by
 months, fiscal year 1039	 _ 166
 

85. Enforcement, Alcohol Tax Unit: SeizDrea and persons arrested, by States, fiscal year 1939	 _ 107
 

TECHNICAL STAFF 

8u. Analysis of the work of tIle Teehnicfl.1. Staff during fiscal year 1030-­

Income, profit,s, estate, and gift tax co.ses _ 1613
 

OFFICE OF THE CUIEF COUNSEL. 

87.	 Appea]s Division: RecOl'd of cu~es appealed to Bonrd of Tax Appeals.
 

including those appealed frOID Boal'd decisions to appellate courts,
 fiscal years 1934 to 1939, inelusive	 _ 171
 

88.	 Appeals Division: Number, and amonnts, 01 cases shown in table 87
 

for the fiscal year 1939 only, by ClUBS of tax and amounts inl'olved_ 171
 

89. Appeals Division: Statns of cases pending belore Board of Tax Appeo.ls June 30, 1939	 _ 171
 

.0. Appen.ls Division: Progress of cases in appellate courts on o.llpenls
 from decisions of the Board of Tax Appeals .. _ 172
 .1. Appeals Division: Results obtained in caees closed before the Board 

of Tax Appeals during the fisoal year 1939	 _ 172
 92. Appeals Division: Result 01 circuit and special hearings _ 172
 93- Appeals Division: Disposition of cases by Board of Tnx Appeals
 during fiscal year 1939	 _ 172
 N.	 Appeals Division; Cases appealed to UnitCd St,ates Processing Tax
 

Board of Rc\'icw, including those appealed to appellate courts,
 fiscal years 1938 and 1939	 _ 173
 "95. Appeals Division: Number, and amonnts, of cases shown in table 94
 

for the fiscal year 1939 only, by class of lax and amounts in'·ol"ed_ I73
 .6. Appeals Divbiun: Statns of cases pending bofore United States
 

Processing Tax Board of Review June ::l0, 1930 _ I73
 
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, 

REPORT 01' cO::.\n.IISSIO~Elt OF IKTERKAL REVENUE 

Summary of c(JllecUrms, jl8c!l1 lIwr8 1938 and 1.9tlD-Continucd 

Generalooureo 

Aloohol'I'>U Unlt-CoDtlnued. 

."armented malt Il~uors. e:<clse tax._ Sl.'Ceilll. or occupat onol. laxe" ____ •• 

'l'otnl _______ •••••••••.•• __ • _._ 

Miscellllll<>lu, Tax Unit: C8Dlwlstocl< tlU•••• _____ • __ ••• _•• 

F.SI~te and gUt tnxoo ...•• _______ Tonaeo:'! ""'eIl.....___ ... __ ..____ ... Sales l.M'" (m~nufacUl"'llI' OICIse •. o.dmls:<lollS. oommulliC/ltloll<, oleomargarine, doculliellllU"y '14mps. colli, otc.) .••••••.••• Sup' l.M••.•••••••••••••••••• ______ 

Total ________ ....•.•. 

A""ounl' and Collocll,'o. Unit, Soci~1 SoourlW Act, Tltio nil. tn •. Sorial Security A,.I. 1'1t.lo IX, w.~ .. Ollrriel1l TlUlnl: ACL•.•••.••..••.. 

Total ______ •••••••••.••..•_..•_ 

Taial, all ""UectlODS..•_ __._ 

1~1 rOll' Iut='"" Dr deere..,., (-) 

"" ,~, AmounL P"'DIln 

$289,347, 987. 10, 9r>ll, llJ. 6, 

.~C7. 078, 001. 03 

la~. &4B, lIOO. 

"1~.~U.OG4.S5

M3, )&1, 007. 63 

564,050,71&'00 

30, sea, l:lQ. 14 

I. ,19, Mol. 417. 10 

ro2.~ld.Q~\~~

00,:lGi1. 1.,1\. 11 

H~, H50 lIGO. S8 

7~:!,650,m.97 .r50 7&, 8l4. 33 

I:loW, 1113. P"~. 7G 10, 'oW, ~r.l, V1 

-SIl. M-l. 061. tOl 

-[Olj,lOM,OO -,.-, 

OS;, 7W. ,OU, 6~ 1O,g21,U~J.15 , 

12;, ;(l;l.{lOS.O" 

J60,71~.2jD.J2

;SO, I Ml, 2il.'.. 14 

03-1. 7SS, 3lH. 48 65,4U,~.42

_12,W,.Ml.~g

-I(,. l!>li,fl.5.'.73 

Jl,971. 23;;. Z1 

-29, au, ua. 5:l 

:l4, SU. Il2S- 2S 

_13, -.

, 

-,

,,, 

1.665, 2'l\I. 7~'. j~

520, I>:lf\ 53J. 7(, 

101,100, 703. Ob 10~, 42G, f>'!I. G2 

ro, 82~. G:JD. 35 

2~, on, wa. 30 

10.000, If,!!. 55 -40,Oi9,038.7G 

, 

•

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7«l, 42S, S6.\. ()(; -2,2:lI,3W.01 - ~,161, 573. O~.1l6 471.191, 381. 7~ , 

Comparative ~tatemen' of tar wlleetion.l bV qu.arter8, fi6ca.1 yea.rs 1938 and 1,9$9 

"lllcollaneoll" Sod"l Sumri[lQUllI"ter endod­ Inooma UUe.l lll\crWll-r~,,"r'\lO on'l Cwori'" Tol...looll,.lions

1".es A~I w,e.

Sept.30,IOTi.. _••.•..••••••••. _ !-~71. ,00, 100.:ZS $n505li9.<i&'l-1lII ma. lOll, 7T.I..ll.1 ll.i5(1.1B2,511.30

Dec. 31. HI37 _.• __ ..•..••••••••• ~. aM, 2>2. 37 M7,5:!G. m.w :w. ,);0, ~G3, H 1.377. .1.11, ~18.8J

lII.r. 31. 19:18•••••••••••••••••• _ 826. 3:>7, 178. IS ~l7,~2S,~II-I,SI lbO,Q04B,bU.Q6 I, :ill':!, ro~, 018. 02

June 30, 1935. ---- ............ ij2S, .1.10, ;2~. 07
 ~2S, 93f, 197. 10 170.OIlJ.:Ll4.41 1,327, MIl. ~OO.lB

.·;';csl y.", 1038•••••••••_ 2, 5811, 2~3, 0.1.1. 87 2, 3'lD, 861. 134. (~ 74:' 0{;1',:.':.'5. ~7 S. 058. 7M, 314. 33

8ulJt. 30, I~J!! _...•••••...••••_ 562,716,072.01 GllG. 2:12, 573, ft7 I00, :~'7. :!ll, lj(, 1, ~~S, 2S11. 4ft1!.Oll

l)~~.JI. I~'K .. _..••..•••••.•• 500, ma..\tlt.llf, W4, 000, 260. 70 lor" ~~1>. 7f", GIJ 1. Z'll. os\ rJOB. 41 /IIa', M, 1939_...••.•.•••••••_._ 603, 541, 813. (3 008.004,111.85 Z'l'.7IG,4:.l4..18 1. 3010, 762, O.n. ~O

JUlie 30, 1~:l9 ..... _......••.•••• 4:14. 3.-"2. 017. 11 1>50,306,944.14 178, UfO. Jl;, 18 I. IG3, SGB, O:ll1. i3

Fi=Ll)eat 193IL •..•••••• 2. m,37~, S!l7.10 2,259.,d).~\l(l42 7~D.~25.IlM-OO 5. lal. 573, 952. 

:-':OTE.-EOecll~e Jull' 1, 1II3lI, Ihe rate on distilled 'J,lri", (e,,,,,pI bnmdrl "'ILS l"""'o.....d from $~ W S'l,2:1o 

fiilr Un ~allon. . Thellll'ltal ",ock Lo, 11 duo tc bo paid In Ibo SOIl[OmJ->;" '1uer"" end 1110 ~lll Ie, [lllhe March quaner, Other mlscellanoous tn,e, a", {I8,'abla monthl}·. TI,. MlLI"ch qnarl,or hw],,(ie.' I"JI·paid colondnr year Jncomo Jw; returns. 'rho tax on bit"",lnullg 00111 wllSollecli vo JUliO 21, IOJ7. awl on "ugM ilo]Ot. 1, \OJ7; tbe,,'lore., "lull12ll\onths 0/ returns lrom these !llxt'~ wero "01, reooI~.d oJurlnR tho n,c,,1 ~'e", 1938. 

The taxes on futllTc d,'ll\'or,': producti""', fcnnl "II. or ..r<,ce",i"~ Hf crudo />otruleuul, brewers' wort, molt. 

chowlng {;Urn, matches (I>t the une-half eont acd 2 COllt 'A[.eS), Ulilot preparetlons (at the f, por<'Ont rete).

fUrs, phonograph reoordl. sportin~ 0<><><1' owl (>l,n~ "-C,"" topetl\cd as of close or business June 30, wJ1l, 

Monthly returns unde' Till. \·111 01 tllO iloclol SecurH}' ACI were dlsroutluued o>lteo the return lor 

llecem!Jet, 1~38, PAY roll!, lUld quarle,ly retUJ'1U Instllmod. This change produced pll)"Illonts lor II) 

months ont,.- durJng tho llsrol "."'" 19J5 'l'be quarterly ooUoctlons undor 'J'iU.1X 01 the SociRI ~ccurjty Aeo Woro at tbe I porcenl ,,,Ie <1urhlll" the 

first half of Lhe llsenl year'I03S and at 2 pt:n'eDl lor Ih. lo.'IL half: whe ..as pll~~nOnL'l durin~ Iho firsl hoU or the fiscal yee, 1939 wer. at tho 2 per<'t'nl rata Bnd 01 3 (lOreent ,I"m'g the 10:;[ h"U. 

Fivo quorterlr pll~~nonls wore receind nn<loT Ibn I;orrlers 'I'n\'in~ Aet <lurlult' the /Iscal ~-cer 1II:l8, due to en e~to"sion 0/ tlmo lor I,ay"'ent of til. quart.. c,,<It,1 Mur. 3J, WJ7. 

In the !lppondix v"ill be found tables showing tho Ilmouut of in [,ornnlrovenue tox receipts in detail for the year, with sl-fltement-s or compo.rative collections by districts, States, llnd Territories dU~llg tho 

fiscal years 1938 and 1939. Tables are presented nlso showmg the 

~/;,

R~;l'ORT OF COU],USSlOKER Q}' IKTEIlNAL REYEXUE 3 

qUflllt-itiC::I or liquor, tobacco, oleomal'gl1rine, etc" t-nx paiL! for {'.onsumpt.ion. 

Add'if/onal Qssl!ssmcnts.-'l'hc udditionnl llssessrnenls, ineluding 

interest ant! pClllllties, resulting from ofIice Il.udits and field im'c9liglltions mnde during the fiscul yellrs 1938 and 1939, were as follows: 

FI.",1! yen,r 

ClfL", tJf tn, 

1938 I 1039 

lnooma.•..•.••...•.•.•• $20~, M5, ~nl. 01 

MlsceHanoou.llllarnol re,..nne: F.state .•••..•••••• • ••• ••••..•. . ••. _.•.• """ 53, :10;, 001. 68 SIl, 01(, 5tg, (9 

OilL ••.• _.••.•••••••.•••••••.•••••••••.•.. __ .. . _"' _.. ..•. 9, "':IS. 92G. 6g 5. 2H, ,67. ~2

Caplml SlOat ._. •••.••. _. ... .......••.. t. 163, ,~1 ~3 I, 31l'l. 7&1. &-I 8ale~......................................... .._....... S,1'O,9Z1.::'2 B,479.QH.1lII 

Liquors ....•.••• .".....•••..... •.....•...••...•.. 50 ~71, 7.1.1. 30 3, ~IO, 9<11. 10 

Miscolb\l'eQll' ..•.•••.•••••.•.•.•••.••.•..• _ ___ . l&l[>8.•29.45 19, lS3,61g.80 'fOD,,"OO••••••• ••••••••••••••••. _.............. 2M, (tH.•9 344, SllS. 19 

Ooal. •••••••.•••••••..••••••••..••.•..•... _ .. . _. ..••.. :'il. [180. 3;' 3\2, Mi. 31 

Silycr •.••. •••.•..••.•••.•.•...••...••...... 1~1, ~~O. ~7 18, 'loI7. 80 

Sugar... .•••.•.•••••...•.••.•••..•..••...•. _. __ ... __ .. __ .. .••• So>Q.38 4, \1,15, H~

'J'o~ al mis('&lIoIlCOll.S•...•••••..••..••..•.. __ .. • _. __ ••..•• ~6, 022. WI. ~.. • 97, (28. H6. ~3

Sodal SecurIty olld Carrier' Acts __ •.•••.• __ . •••••.. •••• ••••. ••••••• 2Il, 311, 1>75. D2 • 2G.1JO'!. Ht. ~3

Orllnd 'Utili. ' .. .. .• •••• ••••••• ••••• ••••. •••••.• :lSI, 703. lkJi. 91 «lJ, 81~, 1!I6. ZI 

'loduo:le.l. lor Inconl~ tau,. 12l\8,nJ,052,61 Irom the !",oomo 'l'ax Unit and 1IO,71~.9~,~ r,om tho Ao· ,.oun,~ a~rl (;ulll>C\I~n, Uoil. '1'110 MO".,,,,,ent, ar the Income 'I'g, U nil luol\l~e i:!S,U29,9UJ,J7 "'a~c 1"I<'Ior 

(ho jocl'l'.r<ly I'ro\'I"lon, or ,eo,ian m tof lh. llo\-onuo"'~t 01 w~n ~ll(i ~w\!on 275 or sub'OqUO<l1 Ilp~enue Aol,. 

, rneIU,h-;. !l'r "'i'001l.'n80'" imemnl '~'·O."llo. S7C>,073,2QI.73 from I,he :leUscallaneous 'J'ax UniT" ~17 ,SJ~>(;OI

from rhe A~o~""I,. ou'l Colle"IIo",~ Unl•. ",od s:l,51O.9H.1O from Lho Aloo1l01 Tax Una , Inclu~." Ipr ~o"h,l 500"';1';- and C"rrlel'. AOI,S, $ii,~2::l.813 O~ from tlw rucial seoDrilj' ta, 0~11 \'Itle£ 01 ILl> A~.c;)llnl, en,J Coll"'1IPII~ tjull ""d 1~1,1,o,W; [rom ~he collec~arG' 'llllCl". 

Rr/UntU, clc.~Paym(Jnts {or the refund of tuxes illegnlly or CJTone· 

ouslv collected and for redemption of stamps and dmwbncks aro 

mlld>e froln sums nppropl'il\t.cd for such purpose. 

."'·umber of cluj,"s l,uid (!till the am01lnt of rcfund8, pO:!lwcnl" arod repayments, 'includinf/l:nlerest, JlIrinu .hefi~cal years 1.9:J8 arid 198.9 

Numberol tal.ere:lt nllolred (iocluded Amouot "'hwdcd or rCI'l'Id' in amount rtlutldad) ""= 

-, 

01=01 lAl: 

'''' ,roo '''' "" ". ,,~

lte/nnd of Int...nol·rcvctlue 

cOIlocllmUl: Jne~mc taxus..•.•.••____ 

MlsccJ1,uWO"" luterJla\. 

""'Cnuo tlUO.s: 

159,233 130,18\1 $2~, 329, ~1~.:17 l:l7,3uO,'77.03 $5, 217. 1M. 39 tl, 92.1, Mg. ~2

Bitu "IIno". coaL••. C~l'itnl sWek .••••.. DlstllllJd spirit" F.'tIllO•••• _. ___ ••.. Oift.•..••.•••.•____ ;\flscoll"neons 

1........._••.••••• N~rcotlo:s .•••._ Hales...•••.. __ .. __ 8u~,U" ••... __ ••••.•• 'l·obe""u..••.•...• _ PO}· rollI,,,••· Onrrlers .•..... __ .... 8oeinl,ecurlly.Tille 

\'111.•.•_. ___ . _. __ 

8or.1al=rJtY,TitJe 

IX_•• _•••••••••••• }, grleulturlll"dJ""twen~.

,

'0' 

'"

"00 

1,413 

6<0 

n,

,. 

I.U~,

• 

l, ~17

'.'" 

,~

"", 

M 

2, 589 

""" "'" '" 

~,

1. :IlJ~ '" 1.N

• 

"" ~, 18C 

t~, QlS ".m 

2, 1~2. '8 

56.1, :I2).:ZS 21~. SS4.1Ill 4 1iOO. 11lll. 6,\ 

' M3. liS7. 01. 

1v.!,83.S. 'loI 27~. ~6

I, 137, 0'J2. 01 

1,070.00 

1U.ot 

lJI, 800. 02 

~3, ~1. 54 

m,S77.'\5 

lO, 3)), 35ll.lH 

2,.1)(1.11 

~r.o, M1 14 ZlI, 161. 75 

3, :.00. 01(. 

QZl, 614. t.2 

207,ISS.4~

718.17 

I, ~SlI, M9.~'

Ofl(l,01ll.3O r",. 35 

ro,413.QI 

880, 26:1. 4~

1.31>2, 517. 67 12, 293,8t7. \Ill 

77.19 

85, 0,6. il.'I 

6, ~.OI.

~~S7

5J,~59.2:2

21,1n3. 'l\l 

J.19 

52, G30. ,8 ------........ .... ,\0 

u. 74 

2, 1M, 16 

]II. "'63.63 393,456. SO 

""' 83, 3C6, 511 

lI,6lJ. 

''l\I,6~.:r.J

i17.~ 7l 

~I,I»:" n .............. 31'l,.1lOO, 83 

mw .............. 

)87. !>J 

2l'. 002. IlII 

'lI, n:l. 72 

r.33.SIli.'5 

'J'01...1._ •••••••••• _ 1v.'l,ll6S 2S8,lU d, 4;y'!' 553- 21 ~O. U3.ll8I1.40 6, 734, OI~. 7'2 6,UQ,5&6. 72 

• .:...:.:",•.:~.~..c. ';.Ie .,' • 
---

---

5 4 m~PORT 01" CO?lL"'l:-;SWXt:n OF 1.WnmNAL RICV/o:NUF. 

Numbor -oj claims pai,l (Hid the all/olinl f)J re!1jlld~ pOylll<'.nlS, amJ repayments, ,:n_ 

eluding l:llierol, druing Ihr fi8col y~"r8 19::/8 <lnd 19J9-Cotlt.inllcd 

01= o[,ax . 

Kllmt><>r~1

"1"'''''' _"mDIID~ 1l'[W1d,d '" rep"id Interest ,,1I<\wed (ineluded

in ,,,nount ..Iuoded) 

"" 19.~ "" "" 1~38 J'1l~

1

--­ , 

Repayments (not re[unrl nf 

t!W!:'3 errQnoousl~' ~olll'"t· ed1edernption of stamps: Distill"d sp"ll~. ___ Miscdlao('ous__ N arenti"". ___ .. ___ • 811\-.r._. __•• _ Tobacoo __ • ____ •.. 

3.H5 

~, 1jO), 

W, 1.1)1)0 

~, ~6.~

~, 3,>0

W,, 1. 'i4" 

$1.10, ;~& 31 17~, 5M. jJ 

2~2, (II! 

2, 31G. 1£ 

1, :.>117, 271. 27 

1t.U, J l~. j.4 

J'~' 23~_ 13 1.1>1<8.79 104.61 

J,3~,9~5. n 

$I, tilL,,5 

7,IlLrl,hl 

1.1.4 

.... ---.­ _. - - - - - - -.­ - _... .. 

$J,UlU.2,j 

tll, 3l0. 52 

- -... - - - _.. _.. -.-

TotaL _____._ i. ~2." 5,418 I, ~1O, 21J, H l,7Jv,bU1,fi() ~,4"6, ~Q 47,321\ 7ll

Dr~wb3Ck.'l:

Alcohol ________ •• _. ,..
 2"24,121>. &0 176,157_ 78 

Tobacco..••••• _._ n 6, 69'!_ 29 2, TJo. 63 ::::::::::::::1:::: ::.:::::: " 

Total_•.•••..•••.. -~I 66~ 230, 821. 1~

Ornnd total __ ••.. 208, 0521265, 291 1,44,273,607.79 51,::::::::: 1-~-;~.-~~~.-~~-I·~495'91~.OO

KOTE.-'f'h"r", ",we atlO reflInded from Philippine COCOIIU\ oil lax collections (trust [nnd) the "mount' o[ 

~481,891.()'j, includins &l5.n inl,orest, covering 759 claim" dndns the lIsce.l year 19J1i, and $91,35~.6A, innlndlng ~3.nI.1O iotl"""t. (,,,,,,,,ing 700 clo;lII:l durin~ the nsnal ~"'ar )Q19.

Tile ll>:lUC; in I.hi. Lable "'ill not lIl[ree "'llli tho"" in lat", seoti"w of lhi. report for Lho rell.<OIl that tha 

amount, ,ho""o in rhe 13t"r _tio!l.'l rclaW to cleims disp""ed of b~· I,he nnil.<l, wherca,<; tl,ls teNe shows the ootu..1POymelltl "",d_, 

COST QIo' ADMINISTRATION 

The amount of $58,740,000 was nppropriated for the fiscal yoar Ul30 

for salaries and expenses in connection with the assessment and eollect.ioll of internalmveIll!e tuxes und the administration of the internal 

revenlle luw.'L The expenditures and obligations aguinst this appropritlr.LOn were $58,662,969, leaving an unexpended balanee of $77,031. 

The expenditures do not include amounts expended for refunding 

toxes illeglllly or ~1Toneously collectpd and for re~eernillg stann)s, 

The cost of cdlecLmg a total of $5,181,Sn,953 durmg the year was 

$1.1:3 pel' $100, compared with $1.03 per $]00 for 1938, 

During the yenr $4,200,000 of the unexpended balallce of $4,224,.642 

remuining fwm t,he $7,578,900 tro.nsforred from tbe Department of 

Agrieultnrc for the fiscal yeor HI38 for soll1ries and u,dminist,riJ,tiye 

expert.'les in eonnect,ion with making refunds authorized by Titles IV 

and VII of the Heyenue Act of 1936 was ullowed by Congress fOI' sucIt 

solm·ies ltnd lldministmtivl\ l\XpellSes 'lor 1939. The amount expended 

and obligllted frtHn this fund nmounLed to, S3,7,'i0,5~2, leaving an 

unexpended bultmee of $440,408. PerS()T~T~el.-A corupuro.tive statement of the number of employees 

in the v[]rious bJflllches of the Juternul Revenuo Sm'viee on Junc 30, 

19~8, and on June 30) 1030, is given in the folIo-wing tnble: 

_·~(J;,z

ImpORT OF CO:M::MlSSlONlm OF )NTE:r.N~L RF.VENUE 

)l1n~.w, J ,we :10, Ine,.n<e Or Hr~neh 01 Sen'ice. 'V, 1~'J9 (I",Ha," (- )

- Employ"",< in the depill'tment.l sen·ice . _. ••..••..•. ~. :,&1 , ~. ~[fl -3:8 

Ol1k<:, of con"ctor~ or Intornal rCvenUe ..•...•••• ~. :lr" '~'. ),5
 Intern.I re,"ell~e agents' forces:
 " Income and c;tU\E) taxe~ ..•.•..•_.•••.-••. _...• --I 4, 'io, 'I, Mil 'Mis()CllalleeUB and sales Iaxes ..• . __ 'M ;'. ' 17 -, om~n, of district 'uP"rd'ors.••• _. _..... .••..• __ 4, 1O~ '4,H7 MI'eelluneeu_< field torc, (Alcohel Ta' IJnit) ••.••••.•••. .. -, Supervi,ors of U"COHDls and (·olle~\iolls..••...••.•• ", " " Field force (IntelligellC" IJnit) ___ ___ ____ ____ ___ ___ ...•••..•••. '~.v -, '" Fiel'l force (Assbtnnt General Ceu"'el',, OfTice) _•• "' 17~ 152' Field for"" (Technical Slat!) _ ___ ....•.•••... " lZ ,~

Speoial cmployee" (fmnd fund) .•-••••••..•..••••• ----------- -- __ I 1 1-- -....:.... -,

""

TetaL_•.•.•..••..••...•_••• __ ._. ••.•...•••.•... _ l~.U16, 22.6 on '" , £xclusiv" of 463 employ".!)., en tl'.e r"rUndlll~ pre=ln~ t~~ roll un<l1 omployees en the ~n"er lll~ rell. __' R'd"'i"e or HI tBmpornry eml-'loj'cc; on the intern~l r~\."nne roll, .117 perrr"ment lied ~Q temporary __ e~lployen, on tbe rc!Lmding proc"soin~ la, roll. 'K,rlu,;,,~ o~ 29 tempol'Sry emple~..-e"s "ml 4]1; g~n.ral depllt)· collector. 0" the refunding prO('eiilling, tax tnll. 

• I·~'dmj,·" e~ 8 elllploye", 011 Uw .l\"~r ta~ rull • F,X',lll'h'" ~r .'l rem(lo,ary emilloye.s. 

There were 103 cmploy(le,;; retired on amlllity dnring the fiscal year 

'1939, o[ whom 44 ,\·er~ retirod 011 tlCeount of l1isllbilHy. ­

IMPORTANT LEGlSLATlVE AND OTHER CHANGES AFJo'ECTING THE 

BUREAU miRING THE FISCAL YEAR 1939 

Public, No.1, Int,ernul Reve.nlle Code, npproved February 10, 

1939 codifies wit,hout subst.ont.ive change all the United StlLtes sl,ot~tcs of a genem! Itnd permtlucnt nature relahng exclusively to 

int'e')"Ilol revenue in force Oil .TllnUary 2, 1939, and o,1so such of the 

tempot"nry fit,atllt,e8 of til,l t, dllSCI'iption i1S relate to taxes, the occusion 

of which mQ.yuI·ise l\fter the enllCtnl{'.rtt of the Code. 

Public, No. 18, llppHwed April 3, 1\139, provides tJmt tho provisions 

of seeti"n 3 of the Act, of Murch 27, 1\134 (48 Stat, 505), as amended 

by t,/l(' Aet of JUlie 25, 1936 (49 StIlt, 1020), relating to tbe excess 

profit;; to be poid into the Treosury 011 Navy eontro.cts, shall be 

opplienblB to Cl)lltrtl.CLs for tlirct',lft for the Army. It, also increo.ses 

tIl(' o.llownble profit .from 10 percent, t.o 12 percent of the toto.l eonl,rDct, price, provides for a more libCtlll net loss ellrry-over, and adds 

provision 1'01' 0 carry-oYer of u deficiency in profit, 

I'ublic, No, 32, npproved April 12, 1939, Public SaIary Tux Act 

of 1"-'39, :llllellds the meorne tax j)l'Ovision" of tbe Inr,ernal Revenue 

Code to pl'oyide fOI' the tllxlltion of compensation of Stat,e ltnd local 

officer,s lllld employel\s, teachers iu Alo.ska and Hawo.ii, aIld judgos 

of the courts of the Unil.cd States who took office' on or before June 6, 

1932, and gives the cOllsent 01' the Unit,ed Stu,tes to nondiscriminuting 

taxation of eompensatioTl, received aft,er Deeemher 31, 1938, for 

personal service os an officer or employee of tbe Unil,ed Stat,es, iilly 

Territory or pOiisession or political subdivision thereof, I,he District 

of Columbia, or any agency 01' instrumentality of allY 01le or more of 

t~lC ,foregoing, by any duly con~titllted tnxing i111,thoril,y hayi.ng jll~!S­ dIctIOn to tax such compensntJOn. It also prOVIdes ret,ooe(n'e relief 

for State find 10cflI officers and employees for taxable yeal'S bel1inniw" 

before .Jant1UJ'\" 1, 1939, ' . '" 

Public, No: ]55, npproved June 20, Hl39, Revenue Aet, (If ]9a9, 

o.monds the Internul Revenue Code in severrt! rospecl,s find contllins 

0. numher of reLroo.etivl\ provisions, the most import,alll, ebllnges being thosl\ mlLde in t,he eorporat.ion income (,ax structure for !'flxoblo 

'yeurs beginning after December 31, 1939. For such Ylwrs, corporo­
G RF.POItT 01:' qO)lMIS51O:K~;n 01:' l);TERXAL lIEVE~UE

tiOIlS ure pel'miLted to Cil,rry over a not opemting business loss ror u. 

period of two ycal's;'~lltcorpomtc lux of 18 pcrcoJlL is. imposed upon 

corporntiollil with lncomes above $25,000; corpomLiolls in hankruptcy 

or receivership, joint stock lund bmlks, rentul housing cOrpOrtltolOlls, 

bunks, insuronce companies, Chillll Tr'1de Act corpol'lltions, and 001'­

})Orlltions in the possc3Sions o( the United StlLtos urc taxed at the 

rutes applicable to other corporaliolls; lmd the $2,000 limitation IIpplicable to copitlll losses of oorporntions is repoaled IlS to ltIl corporutions except P0l'oOUll] holdhlg companies find forcigu POl'';Olllll holdiJlg 

compnnies. COl'pol'lttions aro given the right to incn)ttSc ~heir capital 

s~ock yaluatiolls for the fiseitl yeurs CUlling June ::IOJ 1930, and JUllO 30J .I 040. The Ae~ llmends the income ~llX pro\"isiollS ~o proy-jde for 

ehllllges in the treu~ment of assumption of indebtcdncss in eOl1llec~ion

\..rith corporute reorganizations; the basis of nolltllXable stQck dividendi'< 

aud stock rights; dischllrge of indebtedness of fl corporation ill Iln 

unsoWld fillallciul condition; limitutions on the foreign tflX credit of 

corporations; employecs' trusts; the use of the last-in first-out mothod 

of takillg illyentory; tbc method of reporting compensation f01' 

scryices rClldered oyer a period 01 five eulcndo.!' YOl1rs or mom; ttlX· 

free exchllJlges o.nd distributiollS in obediene-o to the orde.rs of ~he

Socurities ond l~xehange Commission; loans recei"eu from the Com­ modi~y Credit Corpomtion; cJlIlri~uble contributions to possessions 

of the Unit.cd Stll~es nnd charities in Buch possessions; lIml domestic 

corporations referred to IlS Pun-American trade corpol'lLt,ions. ('hll,nges 

urc Iliso mlldo illl'espect of Fedel'lll to.x liens in the cllse of securitics, 

ond in respect of tho collection of tlLX on insolvcnt hunks; additioJlld 

time is Illlowed for filing clllims for rdnnd of tuxes paid under till! 

Agricultural Adjustment Act; Ilnd the ~eillporary oxcise taxes which 

othernise would have expired in 1939 ure extended for two yellrs. 

During the IlscuJ year there heell.me effective Public, I\'o. 6U6J 

Senll1ty-fifth Congress, third session, which rochlssified lJumel'OUS 

provisions of the Bllnkruptc)' Ae~ into Chapter X relll.ting to corpomte 

rcorgllnizlltioll~J Cllflpter XI roltlting to urrungements of unsecl1l'ed 

indebtedness, Ohapter XII relnting to renI property Ul'rallgements by 

persons other t.,hlln eorporll.tions, ullll Chapter XIlll>c1Rting to wugC" 

carncrs' plans, The Act provides {Ol> the 1l0nreCOf,,'11iLion or income 

arising {rom the eUlleellution of iuuebtE'dness in proecedings under 

Chapters X to XIII, ulclusiye, and for the r~dllr,tion of bosis of 

the debtor's property when t,bero hus been a elllleeHution or reduetiou 

of indebtedne"" in proceedings ullder Chapters X to XlI, inclusive. 

III addition, the provisioJls of ~hc Baukruptcy Act reh~ting to bllllk­ rup~cy. for liquidfl~ion were (lI~elldcd ,,0 IlS to !'eqtl~rc. tlll~~ Fedeml 

tax c1aillls as well llS other cllUIIlS shouJd be filed wlth.Jll l;lX months 

of the first dllte sot for the first meeting ef ereditor::;J provided tllU~

upon application before !,Le expiration of the period und for e,lU::;e 

shown the court milY grant a rensoilitble fixed oXWllsion of time for 

the filing of clflim,; by t,he United Stutes, 

The prognllll or decentralizing the lloterminntioll of income, pl'olits, 

esLate J und gift Lllx liabilities, inliuguruted duri!lg the fi,sr.al yellr 

]938, has Leen conLinued and cOllsmnnwlcd dUl'lllg the flst-al yellr 

1039. The impol'tnnt fentut'Cs of this ndminisLrn.tJve. c1j(l.~lgc, together with the results of its operations dllring t,ho penod 1I~ IOl'CeJ 

lire set forlh ill I-hut portion of this report which dellis 'InCh the 

Technical SttlIT. 

~"f.'*,~h"
 

ltEPORT 01:: COi.\Li.\[lSSlO~~;R OF INTBRNAL RE.VE~UE 7 

ACCOUN'1'8 AND COLLECTIOl'iS UNIT 

The AccounLs find Collections Unit, is the ccntl'lll Ildministrat.ive 

orgfl.Ilizution for Lhe 64 interJlll.l-revenue eoUcetion districts Il.nd llluke:> 

the Ildmiuis~TIltiYe uudit of till expenditures for the lntarnlll Reyenue 

Scrvice. Since April I, 19::18J the Unit has been concerned with Lhe 

administrn.t-ion of the ~uxes under the Soeiul Security Act und under 

the Ct\.rriers Taxing Act of 1937. The Intelilul Revenuo Code, approved 011 Fehruory 10J J939, codified tho tuxing provisiolJS of the 

Soci:ll Scclu'ity Ac~, Titles VIl.l. nnd IX, Ilnd the provisions of the 

Ctlrriors Taxin~ Act of 19::1i, in Chapter U, Suhehllpters A, C, fl.nd B, 

respectively. ~ubchaptel's A :lnd B became effective us of April 1, 

1939J l1.nd Snbcbapter C fl.__ of Jnnnury 1, 1939. 

Tbere were 17 ,708 J857 tax returns filed ill eollectors' ofIices during 

the Your, !I.S compllred with 25,584,889 filed during 1938, a decrcn.se of 

7,8ioJ

032. or the totlll returns filed, 7,571,GS3 were incolne-tll..'{ returns, cOlllJl:l-l'ed with 7,(ilG,19G filed in HJ38, 11 decrease of 44,513. 

The dOCl\'IISO in tux rcturns mcd IIlfty be lllrgely uttribut,ed te tbe 

chunge whereby returns lllldcr Title YIll of the Sociul Security A~t

Ilre noW filed on 11 qUinterly nHLer'thull on II. monthly bllSis. 

A totlLl or 12,504,47G,279 revenue "tlunps, vulued at $l J144,003,042, 

were issned to colloctor;; of internul revcnne Ilnd the Postmflster GCll-' 

erul during the year, eOlll)lflJ'ed with 12,004,313,036 stllillpS, yulued Ilt 

$1,113,890,081, issued dming 1938. 

Revcnue. sLumps returned hy collectors of illtel'nnl revenue ll.t1d by 

the postmflster GenemIJ Il,nd el'edited to theil' Hccounts, arn:ounted t,o 

$38,757,17G, The returned stllmps were of vnl'ious kinds Illld de.nominations, including purtly used boob Ilnd st;lmps for whieh there wus 

nO sule. There were 431 llpplicl\ tions IlJlowed for restnillping })Ilckages 

from which the original StlllllPS had been 10s~J mutilated, 01' destroyed, 

:IS compllred with 755 appliclltions in the pl'el:euing yotlr. . 

During the yCIl,J:' 45,G71 income tllX, 14;572 miscclll1l1cons tux, Ilnd 

112,4GJ soeiul security tltX '["etuJ'llS wcre investigflLed by field dopnt:y 

eollectol'fl lllld 11,714,833 information l'etU1'IIS were verificd. At. the 

close or business JUl\e 80, HJ30, thcre were out.stnnding in the 64 col· 

leetion c!lli(,riets, for field inYClihgatioll, ,5 J205 ilwome tllX returnsJ 

compured with /J416 ,1S of June 30,1938. The number of information 

returns on hlilld JUllC 30, I93U, WIlS 6,026,786, compared with G,G58,256 

ilS of JUIlO 30,1038. On June 30,1930, thero wore 205,980 wo.rrllul.a 

for distruint.ill the cust,ody of tllc collectors' field forces for collection, 

eom})1l.l'ell With 123,780 us of June 30, H138. 

Collee(,ol';4 of intemnl l'evonue, uft·er huvill" tu,ken the neceSSfl.ry 

adminisLru Live !I,ctioll, ~l'I\lIsmitted to the Blll'e'l~l or otherwisc disposed 

of 312,4'!fl c1nims, us eOIll\mred wit·h 325,i4!) ill ]938, II df'erense of 

13J320. The Ilumbcr of c uilll,; Oll llflnd in I:olloetors' oilkes lit the 

end of the fi::;ea( yellr wus 22,G2i, compared with 7,Si 5 ilt the dose of 

the provious fiscal yClll', 

During tlte ye:ll' 3G3,6~l4 WUI'1'tllltS for distnlint were scrved by field 

deputy I~ollect.ol'i; of intcfllllll'eveJlue, which l'esulteu in the \:olh:etion 

of $4i,sm J120.. An !l\'O\'l\I;() of 2,704 )..ll'oducilll; field deputy coJlec~ol's

'Illude Il l.o~1l1 of 1,880J570 revclllle-produci!l" illYCStiO'UtIOllSJindndinO' 

the seJ'\'illl; or WIlITllnts for distmint, cOllll~ared wit'h 2,745,023 sucfJ. 

inyesl.iglltions mude hy lIll U \'el'uge of 2,688 proJUc1.11g field d,~pu ty collectors ill the preceding yClLl'. The towl ,Hllonnt coJlr.cted lllld re­ pOI'~ed foJ' ,lsse';SIllCIlt. h;.' field deputy 'lollcc,tors WllS ~07 ,820,243, as 
8 llEPORT OF COMMISSIONER OF INTEIlliAL RF.YEKUE 9 

. compz\fod with $CJ2,709,897 in the previous yoar. The llvernge number 

of invcstigntiolls tno.de per field deputy und tho Ilveruge umount. of tux 

collected uno roported for assessmellt were 699 ll.IHl S36,178, resJlccti,'ely, liS eOlllpared wi th 1,022 llnd $34,490 ill 1938. The total wHeeLions Imu llssessmcuts for the tiscu} yen.r H139, narnely, S97,8'16,243. 

Toprescnt the lal'gest OIIlount of revenuo pl"Oltueed by the field depHty 

collectors since 1920, when the preson(, syslem of keeping production 

roeorJs went into efl'oct, und is the gTcllLesl. in t.lw histor.." of the Bureuu. 

The supcl'vi,;ors of nCCollnts lUlU collodiU1lE; sl1bmitled 115 reports 

covering their CXll.minlltion of the ll.CeOllltLs of collectors of internal 

r'evellue uuring the yUllr, compllred Wit.ll lUU rejlorts submitt.ed during 

1938, E\'cry coUeetor's office WflS eX'llllined.'lt lenst onee, llnd flU but 

16 of the collectors' offices were eXllminot! tWice durrHg the yellr. Tho 

interlll1l-reyenue st.umps in the offiee of t,he United Stutes inteTOlIl_ 

reYOllne st"un!> llgent. for the Philippille..lslullds were ycrified t\yice by 

thr_ uudit.or geneml for the Pll\lippiues dUrillg the year. .Fiye lIew 

collectors llJId three acting collectors were installed during t-Iw fiscul 

year. Three colleetorn' offices were tiflllsfcrrcd under renC\nll honds. 

In administering the person.nel of tho seyeral collection districts the 

provisions of the Classification Act. of 1923 and amendatory Acta, and 

decisions of t.he Comptroller General relating thereto, have been 

closely fidhered to. The policy has beon eontilluod of making such 

appointmcllt6 Its have been authorized in the Held collection service 

nt the mimrnmn salary rlltc of the approprillte grude find allllpplieations for posttions huve beon carefully sel'utinized IUld in\-cstigfit:.ed 

wi~h ll. view to nlllintl1ining tho usual high stl\udll..rd of requirement. 

for employment. 

Tho Disbursement Accounting Division Il.dlIlinistrativelv examinoo 

and rccorded 1,440 monthly aecounts of colleetors of int.crllll.l revenue 

inwnul reyellUe agonts in' ehllrge, dist.rict o;upervisors, including th~

Philippine brunch of the u,istriet of Ma,ryhUld, the intemll.l re\'Ollue 

salary 11Ilyments mnde by tJIC special disbun:;ing 'agent, Siln Jwm 

P, R, lind the spccial dis~ur::>.inB',llgcntJ P~uis, :France, comprising 

totlll of 123,281 voueheI'S, m ll.ddlt.ion to wlnch 8,671 expense youehers 

of employees and 13,361 vouchers covering IJIlssenger ll.nd freighL 

trunsport:"ltion fwd miscellllneous oxpellsos were audited anu pUSsed 

to tlte chief disbursing officer, Trull.sury l)epnrtrneut, or Geneml 

Account.ing Oflice for pll)'lIlent.. 

AS8/188tnents oj social seclJ.rity tazcs.-])Ill'ing the )'onr 5,0.5G assessmellt.li6ts, nil increllse of 1,618 over the previous reUT, were approved 

by the COllllniomioner. These fist.s included originul and lIdditionlll 

a,ssesslllcnts of taxes nnder TitIes VIII Il.lLd IX of the Social Security 

Act llnd under the Clirriel'S Tuxing Act of 1937. Included in tills 

total were 1,552 list.s propared by the eollectors' offices Ilod adjust:.ed 

by thc Durellu, eonsisLing of 8,613,033 items tot.uling $766,005,472, 

and 3,5U4 list.s preplued in the Durellll, consisting of 54,706 items 

totaling 85,523,844, as further aUlllyzed in tJw following t.abulat..ious: 

Analysis af ~ocial security 1= a8SCSB"W71IB upp~ari"(J an colkc/o,s' lists 

. IiO"'~ ~m~. '1'0~ n,,~ J",""I'~-' _lDle~";1 ~~ 'rlllo\'IlI,SocloIS""""lyAct_ _ 6.1,~,al>l ~r,I,::w,~'G.1 H'l4.·il.~j $56J.,"~,:107.86 T 1110 IX, !:Iodol ';""urJ:y Ae,. _. ..• _ 3.'s.'l, "-l~ '0 I. ~~. 3'13. 31 W:. Ijo, r,2 101. tJ.5. 4:J. ~~

C=lc.. "o'h,t .\ct. ,_ •.•••_ . __ . __ ._ _ 35.22J I 10", 2Jl. 17,. -19 ~,56.1. H 100, Zli. 000. 'i) 

1'ul.ol •••• __ •.•••. " •••• .•. ~,6JJ,O')J M;,"lliJ.O:J,I.·I~ /;U.-ll~,OO ;r,6.U05,H2"12 

.L~~j".

R}<:PORT 01" C01lI:i\IISSIO:?\E.R OT lNTEltl\:"AL Im"E~Ur:
 

Analysis of .tocialsecurilylW: a88e~8I1le1l./8 apPCllrinl1 0'" Co",miSBiemcr's li~ls
 

~o"n", Item. I T~ I PclUl!I}' Inwr... "0101 

1'il1cYlll.,';Ddnl~eeurill"Acl.•.•.• 22,Il3J 

TitleIX."<l<hll S,c,,,iIY ACL .••._..I JI,7~ Carrtc,.,T ,u:.~Ael . __ a,l~

!'Il'J.•-lo,J.

3,S(I~.TJ;;.i(l 1.~,.~I_~ll

~IIl'J,7JI.t>'

-l~,e}j.~1 _u,_II. ..O 

&1:I.~I,>'M

2.~~.3W.~~ G. 101. ,ti 

$O,l7.6fi7.'J

~,-l.fi.~~~.~~ 18Ll-9.). 

'1'0(,11.• . __ . . •..••.. 51"oa 4,G5J,J15,:):j \ 5G:l.WOO.,\6 "'J~.I;"".lI'j 5,5~J.~.91

Tazes under title \'IlI of the' Social &CUrilY Acl.-CollcctiolLs of 

tllxes imposed under Litle VIII of the SoeinJ. Sccurit,}" Act llllloullted to 

£529,835,533 fol' the yelll', ns eompu.reu ....'i.l,b $502,I.nS,025 for 1\)38, au 

increase of $:W,DI7,5U8. These amounts mclnde bot,1t tltc UJnployees' 

tux and the oJllployel's' tnx., each of which WllS imposed no the mte of 

1 percent. oJ tfixIlble wllges paid: Them- were 7,52UI 711 qllUrtcrly 

returus tiled dUl'ing the fiscal yeur, as cOlllpured WIth 13,()04,481 

mont-Wy und ],728,215 qUll.rtmly re~urns filed in tho Jll'ecediug yCllrduring which the requirement. that- ret·urns be filed qUlIl'(.or!y ",us 

fldopt:.ed, effocti\-e liS or Jll.lJlJd.I'y 1, 1938, 

Thore were 51 title YBI tax returns on hUlld ill the Humall on 

July 1, 1938; during the year, 17,051 were recei \'cd, and 16,859 ....-ere 

closed, lellvillg 192 011 Illlnu June 30, 1939.. Tho I"ctur'I1S reeei\"(~d

durin"" the yellr consil;ted of (1) retum;; prepared Ulldel' authority of 

seetio~ 3176, :lS umended, Revised Stlltutes of the United States, fiud 

Beetion 3612 of [,he llltemol Re\'enue Oode Rnd (2) retul"Ils which 

collectol's did ,1101, list for assessment becauso they were in doubt 

whet,her lillhilit.y existed. The reduetiun iu I,he lllllllber uf retmDs 

receiYed in llnd closed by the Burenu llS cOlllpMed with the IlreviouB 

fiscIll year is dne to tlHl flwt t,llUt on Novt'mbcr l, 1937, the complete 

find finll.l uudi t. of title Vlll tllX returns WllS l,mnsfmTcd to offices ef 

collectors of interlluJ rc\'cnue. 

The following t.ahle sets fort.h infonnatlon relatiye 1.0 c1uims disposed 

of under litlo Vin of the Social Security Act: 

Claim~ under tille l'JI1 af Ilic Sacial ,5ceu.riJy Ad rccci~~d a"J lli~PII~cd of during 'he 

f18ClJI lJea, 19iJ9 

Claima: .,\·..mbcr 

Pentling llt lJeginnillg o! )"caJ" . ._.____ 11,813 

Filed during year (nuw ell1illl~)--------__ • • 17,19-1 

Reech'cd [rulII olilor suurees. . ______ _________ 471 

1'otal tu be tlidjlUSed oL _ 29,ol7l:1 

Allowed ill full or jJl pnrL ._ '" J I, 022 Rejecterl " • _______ __________ _ " _ 7, OI;:J C1l,lJ(~eJc',L _ 193 

T'Jl,ll1 di~po~(',l of __ . .=_~~~~?..l 298 

P"nd\lIg atend of yellT ._____________ " 

~, .SO 

Certilicatc:l uf nlluwiuJcU j~sued when "l) dfl.ims were filed. _ 1', 422 

0, efllsseSSlllcnts ~eillcd by. A. "",,,,,/ >\.batcllIunL _ 8[;71,431. 00 Refllnd • _ 379, GliS, 25 

TOlflL • • 1,051,099.25 

Jll(.erco..iL *~ • • _ _ _ _ 32, 848. 91

Grllnd tot"L . 1,083, !)4s' 16 

N<nt.-Inel"de,lln Iho Rllo"'-o,1 dRI",••ho"'·" in ,he aho,'o tah"lnc.lon "'oro 10,~~~ ooll"",o",' clai= (or

obnte"'e,,'. "he,e "'"e'" 01.0 n)\"",,,J JID roilnelo,,' clnlms rccomm,'n,!",~,0[un.l, 'J[ .~,UII.'/.I, Ill.... io~=l

01 $3lJij.'O, Uf "<0 dnln", <11'1"""0). ", tlu,lo\l" Ihc ,'c,,", Itl. nUloUnt "'J"",ed lOlO),'<1 i"13,IIH.~,\.

183"'4;l-:W__, 
10 11 IH:l'OHT Or' COMMISSlONJ-:n OF I~TEIlN;\T, RE\-E"XGE 

Offers ';n cOmpI'Oml~se.-Oll July 1, 1938, there woro Oll hand 7offel's 

in compromiso, nggl\Jglltillg' $11,848, which had hoon snbmittcd in 

80Wemcnt of nn llggregnt(l liability of $13,532, incurred under title 

Vlll. Thore were 105 offers reeei\Ted, in tho totll.l fIlnount of SI5,878, 

involving lllloggrcgl1te tllX liability of 550,139; 14 oil'ers in the Ilmount 

of S2,838 wore nccept-cd in settlement of tax liability of £5,494; 47 

offers, Ilmollllting to 520,012 nlHI inyolving tux lillbility of $43,719, 

were rejected, JOllying on h1llld fit, the clo"o of the :renT, 51 On'OJ'S 

totuling $4,876 ltltd involving tllX lini>ility of $14,457. 

The pIon adopted in JnllUilrv, .1\)38, lor coul"(lilll~tion between tile 

13mcall and the Social SCCllrl(,y BOllrd wn8 continued during the 

fiscal ycur. At tho b.cgll!1i,ng of the fiscul )'Cllr th~re we~'e pe.nding" 

befol>e the DUl"CllU 47 mqmncs from the Bonrd mlntmg to mdl\'lduuls 

invoh-ed in b(\th It tax cluim or request for [L ruling under title VUI 

of the Socii'll Security Act, pCIldiIl~ before tho Burouu, llnd Il. c1nim 

for old~llgO bcnofits under titlo II or tho Act, pcnding' before the Donnl. 

During Lhc fisclII yellI', 298 similar inquirios wore received from tllO 

Bonnl and ~68 inquiries were disilosod of, louyin~ 77 pending at U\(\ 

doso of tho liscnJ yoar, Cupim; uf 0149 opinions of the genoml couusol 

of tbo Social Security Bonrd .were furnished to the llul'euu Bud copies 

of 180 opinions of, or rulings npproved by, tho Chicf Counsel for tho 

Bureau wero trunsmHted t.o tbc lloil.rd, 

Ta.OL l1nder title IX of the Suciul SeclLrity Act.-Tho tux under titlo 

IX of tho Socinl Security Aet is imposed on om players of eight or 

more. 'Tho l'(I,to is 3 percont.oll ~1l:Xl'\.ble wuges JlllYf~ble with respect to 

employment for 1938. ,Col1ectlOus ll.lllounted tu $101,166,700, IlS 

comparod wit,il S90,266,534 for the fiscul yeur 1938, un increllse of 

$10,900,169. Them were.367,235 returns filod tluring tlte fiscn.l your, 

liS compured wiLh 339,651 filed duriug tho precoding fisclll yeur. 

Tho rol.llrJl for ench calendar yeur is due on JILnUury 31 following 

t.ho close of the yenr unless· un extension is gl'lLIlLed under tim pro­

....isions of scction 905(b) of tho Act. , A[5uiust. t.ho tnx imposed uudol' title IX, 0. tuxpllyllr is ontitlcd t.o II 

crodlt. (not excoedin~ 90 pCl'CCllt, of the tux) for contributions pnid 1.0 

unernploymen t fUllds under n Stu to ·In w tI pproved lind certified by I·he 

Sociul Sccurity Bourd to theSecrct.nry of tho 'fren.sury if such con· 

triuutions arc pltid before t,he dnto thc·Fedeml return is requirUd to 

bo filcd. An oxception t-o the foregoing WllS proyidcd by sectioll 810 

of t,he Rc\·enuo Act of 1938, IlJH!cr whicb credit IIgllinst the r.nx for 

193fi is ll11o\\'uble for eontl'ibul,iollS for that yellr, pllid all 01' before 

July 26, 1938. 

1·'01' Lhe YClll' l !J0U t.hore wel'C 35 Sbltos and tho District of CulUlllbilL 

hn.ving unemployment cOlupcnsutio!l luws certilied by tho BOfir~, IUld 

for tho yellrs J937 find 1938 t,hel'e wero 48 Stutes, the Di,;tnct of 

Columbin, und the Territ.ories of ,Aluska und Huwnii witb l,lwrl so 

certified. 

For the purpose of Cllllbling (,he Blll'eau to dotermino whether the 

aInount of crodit elnimod by IL tnxpttyer for contributions t-o n. St.ate 

is correet eUGh SI.ute executes nlld furnishes tho Hllreil.u with n. stllte~

ment for' elH;h employer, showing" the am()llllt of contributions pnid 

hy the emploYer before the dut.e t,he }'edcr,\\ retllrn is required to be 

filed nnd tlle'l~mollllt paid thercnrtCJ·. During' tho fiscal yellr 1939 

t.here were 1"C,~eiycd from the StHle:; 5!),2:?2 suoh stU-taments lor 1936, 

41,828 lor 1!)37, und 635,212 lor 1!J38. 

ll.EPORT OF C01l1:M1SSIOS.!-;lt OF lNTERNAL REVEXUl:': 

Mnny Stn,tes Tmve inallglltllted [L fiGJd inyestigu.tion prog'l'O.m in 

eonnoction with the ndmilli"tmtion of the Stllte unemplnymont lnws 

resulting in lIumerous correction stlltements being submit.t.od to tilo 

Bureau, showing a chango ill the amount stunding to tbc cmployer's 

credit in the StoLe fund. This clluses ll· considern.ble numbor of cllses 

t-o be rooponcd for [Ludit by t.llo BUTCllU. 

In addition to lha credit u~n.inst the Federf\l tux llllowable under 

section 90~ of the Sociul Security Act fol' contributions n.ctulllly pllid 

into II. Stnte fund, the tn,xpn.yer lImy be on\.itled to n. furthel' credit 

nndcr scction 909 of the Socinl Security Act nile! articles ·2]2 UIlt! 213 

I)f Regula tioilS 90, liS nmetuled by Treosury Decision 487u, I\pproved 

Novelnber 30, 1938. This furl,her or udditionlll credit is Allowllblo 

to Ill) cmployer if, by rellSOlJ of hfi\ring stubilized the employment of 

his employees in lilly Stuto, he is g'mnt.ed n. "merit mte" under tho 

lllw of t.he St!lt.e and is thcreby pennitl£ld t.o puy eont.rihutions to 

such Stnt.o n.t u lowcr rute dUlIl that puid genomlly by OtllCf" employers. 

Certain conditions wit,h reSp{lct to Il. Stnte lnw oro imposed In· SCcl.iOll 

910 of t.he Act, t,hat IllIlSt he lIlet before fill employer mil)' bo enl,it.led 

to the adclit,ioTlol credit-. }'<Jr t.hc eulendttr yea.r 1938 tJIC StilLe of 

\\'isconsin WIlS t.he only SLnLfl hoving a luw thAt complied with tho 

conditions prescribed by seet.ion 910. For t.hat year there Wflre 110 

cmployors with employment in t.hllt Stute who were gronted [L «merit 

mte,''' 31 of wbom hod n zcro mtc u.ncI were relicved from paying 

contributions entirely foJ' that year, und 79 with B rate of 1 percent. 

"By reuson of such "merit rnto" tlIcso empTo.vcrs were entitlod to II. 

crCllit [Lg'llinst (,he 3 per'eent Ferleml tax of 2.7 pereent. of the pn.y roll 

in the Stu to of Wis{'01l8in. 

Number oj lille 1X relllrnll (annual) receiued, rcopc'Tled, 1l1ld diBposed oj by the B,(r~Gu

durinqthe Menl yt01 19S9 a'id tile nllmber ptmdi'flrJ Ilt file beqinlli'!Q oud cWBe oj 

1M year, by tw:: 1/£ar8 . 

On h"n,! IIlOCeiV"d IRoop"ocd I IDispooo,1 0" hnnd

TIU 0"'" July 1, durin~ dHrLng 'I'o(al or Jurlnll .[1.1"",<l',

I__~I )'Ca, ; _~_ yoar 1P1\l 

193~······_'·········· 1 2J'6201 IU~ I 21,~j liO,593 ~7, COO 7, g~1

19~'••• _....................... ~7"4~1 43,O~ I O,~ 3:19,132
 259.0l.4 lIO. ~7~

l~l,; •...••.•...•••••••••_._____ ,",OM -c"";:o'c'"'~~ Noo~ JOIl, 7~ l\nno .Uta, r;s

----, TOlnl................... ~oo.1071 ;1tJ7,0'35! 31,3:-2 6Il5, 714 j 3H.::.t3
 ~1,151

The Bllt'O[\U submitted 2n8 returns t.o the field Jor illvCl"tigation durin~ tho fiSCRl yenr. Indepondent of these cuse", tho field [orce 

9ubmittod I'eports, prepnl'cd in eonnectiOtl ...-ith illcome tn.x iI1Yc~stig-lLtions, for the yCllt3 1936 '1llll 1937, which oro included ill t.he following tablo: 

Re~e,nce OgC1l18' repfJrls rccei~d <11,'/ disposed oj by ti,e Bu.rell" duri"y l/'r- fi~cal yeur 

1939 OTlt! tile m""/!rr pendi'IO at the /!eflillnillg t1/ld closc oj tILe year, by ia-t: 1/CO,'S 

On h<lnd n""ol\"od Tli-<no""d On Iia"'l 

1'ax}·eor Ju]y), dU'lll~ 'j'lllal ordu'l11~ June30, 193~ year ,'eor I~JO

OM. __ •• __ ••• •••• ••••••••• 4S1 :..~w a,3;O e,OCiI 3lH 1»7_ ••••• __ ••••••• _ ••••••••• r.,eI6 "870 ~,lWlll 1,101 

_ 1'01.1. ... u .. u u ..... :;001 1~:~I-l:Wio;-----;I,ro~ l,-lQS 
12 REPORT 01' CO?>lMIS51OX.!-:R OF lKTEHNAL Jt£\'EKUE 13 

or the, total of 11,635 revenue agents' reports disposed of dllrillg 

tho yen!", 2,038 werc CIOS£ld showillg: no chunge in Lux liabilit.y, 8,533 

showing dclicicJlcies io t.llX lllllounting t.o $1,2]8,630.33, llltd ] ,064 

showing- overnssessmcnts of $160,989. 

The following table SOLS forth informal.ion reliltiyc to clfiims adjusted 

"lid certificates of ovemssnssillonL or of nllownncc issued under t-itlc 

IX of the Social Sccllflt.y Act: 

Claim8 under tilk IX 0/ the Soci(ll ScClL,ity Act received Gild diapoud {If and cerllji_ 

CQ1.:.s.o! 01JeraSSeSBment laa"c(l JUl'i'!1,!I the !lBcClI yeur' 1959 

Claims: .-.r"mba 

Pending :~t hcgiJlning of year• • • ~_ G,234 

riled Ollring yenr (lIe",- clll.ilTJ~) . . ] (j, 07\1 

Reeeh"ctl from other Bourees __ "_______ :wr, 

Total to be" disposed or. __ 	 .. _ 22, (jO\l 

Allowed in full or iu p:\rL . . .___ 9,576 

Reject-cd .	 . .________ 4,402 

Canceler! •	 .. _____________________ 132 

Total di~IIO~cd oL .	 •• ]4,170 

Pending II.t cud or year • .______ 8,43jJ 

Certifiellks of O'"Cra%essmcnt II.lld certificates of allownliCC 

issued whell no clnims were filcd___ ____________________ 11, 239 

QI'erassessments settled by: Amoulll AbatCJncnL ~.	 _ Cr S1, 054, 204. 09 ..Jit .	 ._ 41,7·12,l.'i Rcflmd _ 1,277, !,lOg. 17 

To\:.ll.L •• _ 2, 373, 04 O. 31 Interest.	 • _ 39, iO!). 14. 

Grand tutu!.	 • " 2,413,715.45 

Non:.-Inoluded In Ihe Rllo..~d dailll.'l ahown Jllll,. Bb~"e '.Bblllal.\on we,e 7.1:1.' 001l8cln,.,;' e10lrnl ror .bateman<. Tllerc WCI"I) el.o a11"..-od ~,3i5 Cllllootors' cbi= recommemlln~ r.f,,"d~ 01 !50,3fII).72 plu. 

Inlcr",t of ~2,~67A2, or Iho t1aim. dis!'o;;a(l or dllrin~ rhe nat, ,b. amount rolocred 1<ll.Bled $MG,OO~:SS,

QUe!"s in (:IJlflp!"om'ise.-On .Jul,v J, 1938, j,hen) were on hnnd J3 

olTers ill (;Oltlpromise, aggregliLiuJ:!; $1,031, which hfld becn submitted 

in se[,I.]emenL or un uggregfl[,e liflbiliLy of $G,829, incurred under t.itle 

lX. There were J54 offers l'eeoiyed: in the Lotulilmount of S17',8:J8, 

in yolving nn nggregn te tilX liilbj Ii ty of $117,073; 13 offers in the :unO\ln t. 

of $3,671 were ltl'cepted in seLtlement of tux li:tbi!ity of $10,135; 73 

olTers, amounLing to $6,972 l1.tld invoh'illg LILX liability of SiG7,313, 

were rejected, lOlLving" Oil hHml nt the close of t.he YCIIT 8t offer::! toLnlilig 

$8,226 nnd involving Lax li\lhility of $46,454, 

Taxes 'Under Ow Carriers Taxing Ad of 1937.-CollectLons of employers' tilX 11m! employees' Lllx ·under ·tbe Curriers T:L\.'ing" AcL of 

1937 ngg-regat(Jd $109,419,45$, ns eompnred with 8140,434,336 for 

Uw pre,'iolls ycnr, fI deerCilse of 540,014,878, Elleh Lax wns imposed 

ILL the rnte of 2% percent of tlto t:lxable compeIl511tioll. Colleet,iOJls 

of employee r(~I)J'I'~"(mtfltives' Lax, which wa" imposed itt l·ho ral-o or 5}~ percent of the [,I\xable (~ompensfltion, Illllolilited to $7,1 Gfl, liS 

compnred with $41,330 for t,lw pl'Cvious yeflr, IL tleCl'elLse of $34,lG1. 

Tll()re .....el'e 30,621 l'ctlll'J~S filed b~- employers flllll 1,407 1'1'.tlll'llS filed 

by elnploycc rcpresenllltl\"cs, ItIl Incrense of 10,OG3 iLnd 53G, ,'espoctivel.... , nve.r the pre,'io\ls )'eflr. ,. On SepLcmber 3, 1938, the complete find finll! fllltht of rctnITlS lllllior 

Lho Carriers Tnxing' Act of ]037 WII;; !,fflnsferred from the Bureau ill 

.-;'	 , 

REPORT OF COMMISSIO:r>£R OF INTI-:UXAL REVENUE 

'YashingLon Lo the offi~e of tho collectors of illterllill revenue, beclluse 

it wo.s belioved that such lludit could be conducted more efJieiently in 

the field wltet'C closer contact con be IU1,d with Ll1,xpayers, The order 

of l,fflllSfCl· Il.lTeeted all roLunls roeeiYed in collectors' olIiccs on and 

niter OcLober 1, 1938. 

N,m1ber of rcturn~ (lIIder tlie. Carrie" Tu.:i:iflf} Ad o!19Si Tucil'cd and di8po!cd of 

by the Burellli durlnfllh~ jiua/ year 1989 anri I"~ .wmber pending III the beuinninll 

and close oj the yrar 

On hand Ho""I"~d -1~~'D<lSedOI On heml June 30, <IurlD~ dm!ng Juno 30, 

nlU" I Y<IIlr I~J9 '"~

Employ.rs·...,lurns_. ._._._._•••. ....• _ I I.DiS I 1(),119 n.;Ol! ' &,
 

T<lUlL_ .. __ •....•• ••• __ • . .1 1,14S
 

Employoo rop.-nestl.es' returns••._•• _•.• __ . __ •.. _._ 73 561 

11,2861 ]2,3411----,, 

The following tl\ble SlltS forth infol"llllldon relll.tive to chums 

disposed of under the Cill'I'iers Tn..xing Act: ' 

Clalmli lmder the Carriere T=irl.(J	 Act rem~cd and di~pl)scd nJ dnrillfj thc fi8cal 

Vear 19·19 

Am""'" 

8203, 'loll). 45 

] (j3, 348. 29 

!l2, 385, 49 

4.50,	 183, 23 

ISO. 54 

Gmu!! totaL	 ._ 4~<J, 31l\.!. 7"1

NOTJ:.-IudU(lo,lln ~he allo,.-od clo!m! ~Ilo""n In tho abovo tabulation were 133 eollel'\(l,-s' cJallrt.'l for 

abateman [. 'I'hore worn also allowed 20 ",1 locl,ors' dairn. romml1\cll,llng tel"ml! or SHlI.8~ phl< I'Hcn:st ol.~2.~D. 01 tbo clnl'os <IJ"posed 01 (1Ilr1n~ tliu ,oor, the a"'ounl. 'QJ~el"<Ito[eled $1l8,07~.a7.

A plan for eoordinfltion betwe~n tho Bureo,u and the Unilroad 

Retirement BOllrd, similar to that in eITeeL between the Bureau and 

tile Socinl Securit.y BOtuel, was adopted for the pnrpose of uchieving 

uniformity and consistency in the interpretation find, ILppliefitien of 

thl:> similnr pro"isions of Lbo Carriers Tn:"ing Act of 19:~7 nnd the 

Railroad Hetircment Act of 1937. From the inception of the pIon 

in Mflreh, ID39, to tho dose of L}w fiscal yeflr, thn Buroflu rccen"ed 

seven iJJqlliJ'ic~ from the Bonl'd, Of tllCse inqlliries, five wel'C dii>[JOscd 

of, leflving I,wo pending ,),L the close of the fiscfll yno,l'. Copies of 298 

opinions of Lhe generlll coullsel of the Hnitroild RelJrement Boord were furnished to l,be Dnn\HU Ilnd copins of 35 opinions of, or rulings 

appro\'ed by, the Chief Connsel for t-he BUrcflll. were trOllsmit-ted 

to the HoltI'd, 

L_ '!~': ~', til, 
14 REPonT 01' COMMISSIOKEU OF INTEUNAL REYENU:Fl 

The Railroad Unemployment InsilllUlCe Act, approved June 25, 

1938, which is administered by the Railroad Retirement Board, 

provides for exclusion from the tax imposed by title IX of the Social 

Security Act (codified, effective 118 of JIl.filIl1ry·l, 1939, in Subchapter 

C, CIHl.ptel' 9, Interna.l Revenue Code) on a.nd afLer July 1, 1939, of 

compensat,ioll payable for service performed in the employ of all 

employer 118 defined in t!Hl.t Act a.nd service perIormed a.s all employee 

represento,tive a.s defined therein. Information was exchanged by 

the BUl'cB.u a.nd the BOl1rd in regard to the status of approxima.t.ely 

1,305 persons who [}.l'8 employers ns defined in the Rl1ih'oaJ Unemployment Insurance Act and who incur no lil1bility I1fter June 30, 

1939, for the tl1X imposed by Suhchl1pter C, Chapter 9, Internal 

Revenue Code. 

INCOME TAX UNIT 

Genem1 juncl'l:ons,-The Income Tax Unit is ehurged with thc 

o,dminist,mtion of the illternill-rcve.nue 1l1ws with refer'ence to tl1xes 

on income, excess profits of corporations, cxeess profits on Nl1vy 

ltlld N o.tionnl Defense Act contmcte, unj list enrichment tux, and 

refunds of certl1in processing tllXes, Thc adrninisLrl1.tion illelude3 

interpretiltivc instructions and rulings regllrding the provisions of 

the revenuc laws relnting to such taxes and the conduct of -audits 

and field investigfl,tions of returns filed Jor tbe purpose of securing 

thc eorrt;lct determination of tl1X liabilities os required by law,l 

INCOME A:ND EXCESS-PROFITS 1'AXES 

Collecho118.-Durillg the liseal yel1r ]939, collections of income and 

excess-profits tllXCS o,mouuted to $2,178,430,970. This comp:lrcs 

with £2,622,812,996 collected in the fiscl1l yel1r 1938, 11 decrel1sc of 

$444,382,020, or 16.9 percent. The comparison in detl1il is as follows: 

CQUecil:o'ns du.rin~ tile fi8c(),lllears 1938 Qnd 1989 

Incru,,"e, or deer.,.",,;e (-) 

FLscal yeUI 

1938 I 19:19 Souroo 

Corporation incomo to~': Current collections' . $1,145,578,397 $963, Scl3, 3~1 -$182, 2.13, OOB

Buck collections '___ _ .. __ . __ . 154,341, 087 109,187,835 4,845,948

Total t • • •• __ • _ 1,299,918,084 1,122,531. 026 177,387,058 

~xOOC'":;~~~~~dii~tlon" B/I(".k collectiow; , 

Tctal. __ . .. 

. 

• __ . __ . 

•• 

._ 

_ 34,497,304 

2,071,738 

36,000,042 

N,4Sc1,167 

2,572,200 

27,056,373 

_10,013,137 

500,408 

0, Sl2, 66\1 

Indivlduallnoome tax: Current ooUectior~',_ Bock collections , . __ . 

TotaL ... • . 

Total inoome and '",,,,,,,,,,-prollts tax.. UnjllSt enrichment taxes__ .. .._. 

Grand total :. ... _ 

. _ 

•• _ 

I, I8~, 034, 340 

97,277,542 

1, 280. 311, !l52 

2,622,812,000 

(I, 216, 73G 

2,629,029,732 

937,380,281 

~1, 453, 5IB 

1,028, 833, 797 

2, 17S. 430, 970 

G, 083, 335 

2,185,114,300 

_251,654,05\1 

5,824.026 

257,478,085 

444,382,021> 

466, OlIO 

443, 015, 427 

I The corPOt~tionincome lax oollections for ,be fiscal ya~, 1938 Include $13,0!l5l1.nr! for \he fi.cn! }'ear 1039 

Include $'),77[, paid by ~hB .-I.loal<a Rai1"-a~'" under sec!.ions 131)0 and 1301 of tbB In\.rnal Revenue Codc. In addilion, (h.." ooUec(ion, "1'0 Include tlLX witblleld at sourM under sectlous 143 Qn<1 U4 of the Revenue 

Act or IV:Jll Qnd cotte"pondiog provls.ions of prior AelS and reported by wilbholding "",enI., aJtholt~l1 much or (hls laI w,~, wl,hheld from (axpave,.,; other ,hQtl oorpora~iotlS. 'rhe exact arnoElnl. of l,he.B 0011eol.[0"5 

connot be .taled a. It b"" not he.n j,abulator! '"I'~rQ(elv. 'The I.erm "CUrrenI" ooUee(ion.'< means in I:on.rnl to,,,es paj,1 wil.hin 1~ mOnl-h,nfl.et (be clooo of tile tll.Xable 

year lor whlcb j,he return w.... llled. The term "back" colleotlon" mOflUS in ganeral 'ox,", pnld Ill",e than 

12 mombs afl.or ,be closo 01 'bB uuablo year for wblch I.ho rHurn ...-as !Ile,l. 

I Retmn~ on Form 1040--_-\., In<livitl.u~llnoome t./lX retu<tl,[or nel lncomes of not mote tban.~5,OOO dBrived 

[rom ""Iarl"", wages, dlvidead" Inleros(, Bnd Qnnuili,,", and Form IO~O-Q, in<1I\'lduai IncomB tax rBturn. 

o! departing aliem, a,o Quditer! br ~bo o.ollecto<' of ImBrnll.l re,'onuo and not by ~o lncome T"" Unit. 

ItBPOUT OF CO:i\BnSSlOKER OF IKTETIXAL UEYENUE 15 

AssessmC'llls 011 returns jiled.-During the fisClLl yenI' 1939 assessments of miginn.l and additionlll tax, intere..,;t, o.nd penl1lties ll.ggregl1t,ing £2,20S,420,4! S were ml1de.. Tllis eOlllplUOS wiLh $2,736,] 86,318 

f1,ssessments mfl,dc m t,be preccdmg' fisco.l year, 11. decrcuse of $527,­

70,5,903, or HJ.3 percent,. The mimber of fill types of income tax 

ret-urns filed during Hie past, fiswl ye[lr Oll wIiich tl1X "'ns 11,ssessed 

was 3,439,091, compared with 3,743,089 returns filed in the fiscal year 

1938,1 11 decrease of 303,998 retunls, or 8.1 percent. In nddition, 

3093,780 taxpl1yers filed returns dnring the fisca.l yenI' 1939 showing 

n~ income subjcet to tl1X, compl1red with 3,481,414 such returns forthe preceding fisca.l year. Details on the number oI ret,urns filed 

ore I1S follows: 

Number of incame lax relur'1ls filed, by I.ypes oJ r6~po'1ld6nie

Fiscall'ear 

T,~ 'ro, 'ro' 

I Taxable Nonts.xablp.1 Tolal Taxablf INontaxablol~tal , IndIvidual inoomo ta, rot urns 

"' oiti"',ns and resident aliens 1____ . ___ . _______ ._. ___ a,m,3N I 3,120, lJIl4 e, MS, 003 3,151,354I,3,3H,5tH.I· 8,400,2018­

Corporation income tax re­ tnrns 01 domBstic and [or· ei~n oorporatiom ___________ j97,242 34.8,705 546,007 170,547 ~73, 149 543,600 Person~1 bolding oompany reo turns _______________________ 

Individual incomn Ion>: rclurn~

1,193 b,oo,1 7,183 M' 5,,787 o,nl 

of nonresident alien" ________ 107,OU '" 107,M4 101,339 (') 101,339 

Retnrn, of withholding agents. 

Total _____________ ._. __ 

18,311 

3,743,089 

('I 

3,481,4H 

18,311 

7, ~2{, W3 

16,107 ('I 1~,16T

~,4:19, Ogl I ---­---­ ;l,60~, 780 7,ln871 

I Includes l,g39,75~ l~x~ble and 2,liO,~74 nOnl-axable Forms lGID-A filed during the fiscal Y<ll111!lJ8 und 

1,831,331 ta~able and 2,228,06~ nonl,axab16 Form, HHQ-A filed during tbo fi'Cll.l ;VOllr 1(1.,9. Al~o includes ~8,0f1.8 taxable fiduoiary re(urllS, Form IOU, tiled during I.be &CIlI }'ear 19J3, and 51,88~ sl,ch re<UrnS tiled 

during tbe llsc~l yeor l03Q. 'Report",d whb tbe (""able ",turns, 

Rel'U1'ns invesh:gated and a,d.iustmenfs made..-Thc Income Tax Unit 

received from collectors oll income tnx returns filed except returns 

filed on Fonn 1040-A I1nd Form 1040-C, which are examined by the 

collectors. The Bure!l,u examines rd,nrns received from collectors, 

associates -with them vm'ious forms on which income payments huve 

been reported hy payers 11.lld other inIorml1tioIl hellIing on the return 

fikd, I1nd forwards those returns tlmt are not llcceptfl,hlH ll.8 filed t() 

field offi:ees for further considel'lltioIl, 

The numbp,r of returns subject,ed to im·estignt.ion by field offices of 

tJ~e Income Tax Unit. durillg the }'Clll' wns 400,673. This compll.res 

wlth 444,448 investigated in the fiscal year 1938, un increase of 

46,225 returns, or 10 percent.. This numher includes fJll,rtnership I1nd 

nontl1xfI,ble fidueiarv returns in ench yelu. 

The numbcr of income tl1X cuses ciosed during t.he fiscal yenr 1939 

hy the assessment of additionl11 tax WIIS 241,171. This eOmpUl'fl8 with 

2.03,SS2 CtlBes closed in the preceding yellt' by thc assessment of additIOnal tl1X, I1n inCl'ellse of 37,619 cases, or 18.5 percent., ,,,-_._­

. 'H"IU<lin~ In eacb lIsc,,1 ye"r tho de1inqu~nl returns ~led during tha, year relatln\1 (0 prior ye~rs.

'Includ... all returns for wbicll (bo e"aminer'. report has been 'Ublllill<ld. wherher or no( tho 0""'0 h.... boen flnally disposed of by (be re,'iewlnl1 offi,,",", In Previous t~porlS I.he nl1mh~r ,hown as ;Ilvo,l[gat",d cel""'enled only rel,urns on ,.-hicb repon,s hBtl. boon nnQll~' appro"ed by imernal re"enue agenls In ohallJe. 

The figure [or Ig18 bas ~n re"Lsed 1.0 conform ",i'iJ lhe h",e uSBd for 11139 [or comparfl1,lve PUCf'O.os. 
16 17 REPORT 0:1" OO~Il'IISSlO:!>;}:m OF INTERNAL RF.VENUE 

The amount 01 llddiliollUI ine-orne t.UX USSGssment.s on l'et.ul'llS elosed 

dming t,he fisc,tl Y8tw' 1930 WD,S $197,656,059, exclusive of peollHios 

and interest. This compares with 5160,009,786 assessed as I},ddit.iollal 

income t,ax in the fi;;eal yelll' 1938, !tTl increase of $27,686,273, or 16.3 

percent. The nggregllte of lldditiollll.l income tux Ilssesseu during the 

fiseul yeur Hl39 ",us larger than in I),lly yeaI' sinco 1931, when 

assessments amowltcd to $107,708,731. Detailed tttbles by tax :rellI'S 

to whiell the additionall1ssessmenLs fl,pplied ureshOWll on pages 100-103. 

A SUmlllflTy cOrIlJJlll'iso!l of major items of tax, interest" nnd penult)' 

follows: 

Number 0/ .,dams, addii'ional luz, illtcresl, and peual/ic,\ iuvolved j:n add-Nioual a~8es~ment8 made by the Income Tax Un-it Juring Ihe fiscal ytars 19S8 and 1080 I 

1"iscal year 

Hem 

W38' 19]9 

Xumber of teturn.'L , 2(13, ~52 241, 171 

."-ddi(;oroa!(ax." . .._._ .•_ , __ . , , 

_ . __ . 

__ __ ._ $lOO,~G9.7~(i $W7,GW,()(ig Inl,etesL. ,__ 31,143,577 to, 111,531 

Penalty_ .••._.• __ . .. __.__ _ ._" __ ._._____ 2,b31.55l1 2,075,553 

TOl~l.._. . ._•... .• __ . __ ..•__ . . __ . __ •. __ . ._._ ~03,&H,922 23g,84J,149 

I Tho a8585S111ents shown aTe confined '0 those made w;I,b I,he consent 01 the I.axpa)'et or all.er I,he ~axpayer

has bad an opportnnily fur rc","'roo 1,0 law. In n<ldieiun, imrnouiule aSiieiiamCll« Ure, ma<Je wb~.n lbe in(er­ ...IS o[ (he Government appear I,D be in jeopardy due to insolvency of j,he laxpayers Dr 1,0 allege<1 all,emp,s by 'he lalrjlayer 1<::, defrnud lhe Govcrnmefll.. A..'se;;smen« (inolndh,g ifl(cre.,j, and penalLy) or fhis (}'PC 

.amonme(! to :&2B,\I2~,~o:lln I,be tiscal YC3r 1939, compared wH.h Si.1,W7,51i3 In the pre""dlll~ !i'cal year. 'AdjUited [0 illel",le. a(ldi(ional u,.,;es,,:melll$ repflIled OIl COllccLor'< lIS"""mcnl, li<L< lor Lne flsoal year 

emled .Jnne 30, 1931l. The nUlllher of temrns and amount shown in 'he pre,'jons report repre,.,Dted addi· 

.iOllal "","",sment, rrom June I, 1937, (0 :!tray 31, 19:18, due lo II'" d~la [ur L1'a fiscal }'car endcd Jim" 30 noL 

being avalJ"ble ai, the Lime. 

'.fhe number of ineome tax cases which inyolYed refunds or credits 

'of GA,X 01' interest [;0 tuxpo,yers or o,buGement of tux oudited oud elosed 

by the Income Tdx UnH during the fiseul yel1r 1939 wos 76,834, by 

-compo,rison wiGh 70,057 such cases closed during tho fisco.l year 1938, 

an increose of 6,777, 01' 0.7 percent. Of the tOGo.! of 76,834 over-. 

assessments for 1939, 41,930 wem made to tuxpayers without tho nece~sity fol' filing elllims, This eonipm'es wiLh 35,934 1 in the 

p~'eVlOliS yeur. 

Of the ovemssosSIDents settled by the Income Tux Unit in 1939, 

58,442 represented refnnds 01' eredits of tux or interest involving 

$38,020,839, by comparison with 47,907 involving 533,200,752 in 1938, 

The O.lllOWlt invohred in overnssessments of all types for 1939 

Teprcsented by refunds, ereJits, interest, und obatements for income 

tux cuses A,udited in the oolloctors' offices as well os by tho Income To,x 

Unit wus $90,601,200, os eompured with SI07,145,609 tbe pre,,-ious 

year. 

There follows 0. tabla showing u oompu,rison of claims o,nd eertifieutes 

of ovemssessments issued for the fiseal yeA,rs 1938 oud 1939 by tho 

Incomo To,x Unit: 

, l(odoed. 

REPORT Olf COMl\IlSSIOKEll. OF IKTERNAL P.EVENUB 

Number of du-ime dl:Bpu~ed of und cerUficalcs oj overaSBeSBmUlls iSE'ued dUTiu,ll th", 

jiseul yWI'8 1988 arid 1989 

W:lS 19:m 

Qlahn" Pending aj be~jnn,nl; of l'cur..- Filed during rear (new c aim'). 

Received from othcr sourc"s_ 

'{'ol,al to he di,posed 01._ •• _ 

,\llowcd in [nil or lQ part.• Rejecjcu_. _._._ 

-­ ---_. -_. - _... "­ '­

....__ ._._- --_._-_ .._­

-------------_. -------_.­ ....... _... -., -_ .. __ .. 

.• __ .•"._ 

.. _..•_"_._ •__ ._ 

2l,M, I ~3, il50 

'" 77,mti 

3U2J 

11. 018 

32.415 

51,gZS 

84, J40 

34. tlG'l ~, 296 

'l'o(al dispD.\od 01 .__ __._. ._ ._-- ----_ ..._-- -- .._-- 45, 201 I 44,200 

PeD<llng at end of year • ._•. 415 40,140 32, 1 Certltlcatc:s of OVl)l'lISseS"lllcnt issued wilen 00 claims had been flIed_ '35,934 41, g30 

, Revised, 

There were also allowed 30,607 collectors' cluims, of whieh 13,691 

recommended ahutements or eredits tmd 16,916 recommended rofunds. 

These clflims were la,rgely multiple-item claims, or clainu;; for rofund 

t.o numbors of taxpo,yars, and involved 27,024 itGms for abA,temeut or 

credit and 87,670 it,t'ffiS for refund. 

There follows u t,I1ble showing tho amount invoh'ed in tox OVOI'­

ussessments settled dnrillg the years 1038 and 1039 resulting from 

undit of ineome tox retnrns, including CAses settled by the collectors' 

offices as well as the Income Tax Ullit: 

Amoun!B of ovcrass6ssmMII, by method oj sell/emMit, und interest allowed 011 aU 

i1lcume tu.J: CUSGS doaed durin(} the fiscal years 1988 and [989 

1938 .roo 

O"et:l""eosmcnts ""tlled hy: -Ab~,e",eIl\.__ .__ _ . __ __ __ _ • ~59, 32;;, 035 _, :b.'iO, bn.-~~3

()teJi, • _ ... . __ . . _._. ,__ __ l~, 4bli, J09 12. ?A7, 75~

Rdund __ ._ . __ .. __ . ,_ 19.111,647 ~2,7n,OU

Tot"I_. .. _... .. 101,927,841 Bb, lin, a02 Inl"resL • . __ " .. __ . .. __ ... . _._ .. __ ~. 217, ,liS 4, g07, 8\l8 

Gnlnd 1,0taL __ . . •.•_. . .. __ .. __ . . 101, 145, GOg 00,501(21)} 

• XOTE -The amOllllL invoh"d in claims nled ,jurin~ lhe Y"ar )!13U was $117,408,145, compflred 'Wilh $100,­ ~j(;,057 tho pre,,"uln~ ~'e6r. Of the daims disposed 01 during the ycar, 1.1," 'l1nu,mt rejetled (olBied $55,236,~75, compared w!l,h $78,587,4iJG Llle. prcceding year. 

Improveme.nts in pl'oce.dure.-During Ule year numerous procedural 

changes were mude in the work of collectors and in the Bureuu proeossos, with a view to expaditing the tJ,ction to be tuken on tox returns 

from the time of filing, so thtl.t, tuxpayers might be o.dvised of-.necessary udjustments more cnrrontly, 

Instl'uetions were iSSUGd to intcrnul revonue ugents in cllfl.rgo which 

contemplated t.he larger use of conespondenee and office interview 

mothods of verifying ret,urns of tuxpA,yars, und, so fOT I1S pructicable. 

the simultanoous examination of prior and current yetl,r returns. 

Field offieGl'S were instructed to eomplete the invostigut.ion of timely 

filed 1937 eulend!lr year returus by tho end of the fiscol yeur 1939. 

This progmm Wl1S subst,antiully complied with and inYentoriOi! of 

uninvestigo,ted returns were materio,lly reduced. 
19 18 

• 

RBPORT O}' CO~B[lSSlONER O}' INTERNAL RlWEKUE 

Tho numhnr of income-tax returns lor 1937 and prior yellrs in 

process of examinlltion or reviow on Juno 30, 1939, WIlS 1l6,582. 

This compares with 221,326 returns for 1936 Dnd prior yellrs in 1lroecss 

-of cXll.miuotion or nwiew on June 30, 1938, D, reduction of 104,744 

returns, or 47 percent. The totlll number of retunlS for till tux yeors 

pending in licItl offices lit the cud of clleh of the last two fiscul ~-cllrs is 

-shown by tax ....ours holO\\": 

.Number oj relllrn.! 011 hand in the field ojJice~ !fJr inve~tioaljG1l and i'l pTQCe88 of 

eeltlement, by ta.z year8, a8 oj June 30, 1938 and 1939 I 

Number ul [Doome t", returns on 

Numb", 01 !n~ume

te~ ,.(urns 011 

'1'ax yM'5 hnod""olJuocaO 1'ox ,-ems h8ml £IS 01 Jlm":I(l 

1038 W~9 1008 l{\,'j~

;REPOltT OB OOl-IMISSIONEIt OF INTERNAL ItEVEXUE 

potitioned the BOlLrd of Tnx Appenls for redetermillat-ioll of deficiencies 

amounting to $84,191,420 on 6,197 retums. PetitiOllS field during 

the fiscill year 1938 ill'"oh'ed S90,998,01land 5,881 returns, 

Numb;;r and amount oj additio1UJI ill,rome laz G..;;8Sme>lta IIlUdc by th;; Income Taz 

Unit duriTlg thc fi8wl year 1939 by stage at which a8SC88ment 'L&G8 made t 

--­ ----- IONaad prior Yc:u'e __ ••...•.. 93 J22 19~L •••.•.••••_. __'_."_". 1111 510 1921. ,'3 ~I 1932._ __.................... 4Z'l GOO HI22 .•....•...•.••.•... __ .•_ ~~ iIG 193:1_ •. __ ••••••• .""._' 9~g l,'3!I 

1923._ •.••••.••••.•••••••._.. 37 ~T 1934. ••••••••••••••.•••• 4.8:10 4,SI!S 'l9ZL ,........ 

lUZL...................... 41 U 43 1\1 

1935_ .••••_..••. __ • 

1O~r, .. _. __ ._ _ __ •.. _._. _ H,091n7,13l 12,~t9(j.s.'~

lIIZfi_................. 51 I» 1237 .•••..._•• .'...•. M7.M.l 100.144 

19Z1.•••....••. _.... .....•.• 1m_._._ _... 1m _ _........... Il13O_ •••••••••••••••••••••• "j 

71 

8~

100 

"19 

II! 

133 

:!5S 

366 'TntaL.••••.•• _.•...•••1 MS,~ 1 

1~:lS•• .•..•••......•. 1(;(1 

193\1 ._._••....•••••..••• __ •. __ • 

405.2.\(1 

:!8~.IM

268 

'Tho 11130 lli01,m lllclll<le roIurns "'hieh. und.-l former prarodnre, "'Ollll! hS'·o boon tnulsll!lT\'d \0 the Dureau far SIltl!OlUcut. Also ineluded In the Iltt9 ligures me 11.f034 ,eturns ll1I""f.....ed from tho Duren.u. 1.0 

1.he lIold In collucctlon ',Ith the deamtmlilJlLion of wltlem.ent...-or~. Tho figtHe5 for both j"llllrs Include 

.I,erlnershlp oull. nOUI.O,,,b10 IIduei:lr}·l'I!turll5. 

The procedurc of tbe Income Ta....: Unit with respect to closing eon­

-tcsted cuses wos completely rcorgonized during the yenr. The 

considemtioll of cnses in which tuxpllym'S dispute Ildjustments in 

thcir linbility WllS u'll,nsferrcd frolll thc Bureau nt Wnshington to the 

field, giving the tlixpayeJ'S the ndvnntogo of roelli hellring~ by oilicers 

lLuthorized tu mu.lm 6nn1 d(Jeisions. 

Invtmtolies.-lnveTltories of rct.urns involving lInllf;se~sed bllCk 

tuxes were ITllJ.tllrinlly reduced during Ule yol\.r. Th(J Illltnhcr of exmninell income tliX reLI.Il'TIS involving adjustmcllts not llg'recd· to by 

-the tHxpllyer's om[ ]lending oction hv thc Buren,u illld il~ (jellI on-ices 

-on Juuo 30, Hl39, ...vIIS 43,984.1 This comparcs witJi 4G,372 1 udjust,ed 

l'et.U111f; pelHling without t,nxpuyers' llgreemellt, on Junc 30, 1935-ll 

<leGl'ellSe of 2,288. 

I. Ana]y8'is of (tdjulltments (excluding Je(1)ard'Y asscS81ilwts).--of the 

re(,urns closed by thc ussessment of addlt.ionnl j,'tX, 336,216 returns, 

involving $144,506,648, were closed o.rter ngreements WttJl tn.xpn,yeIE 

wit-hout the lleecssity of is:ming statutory notices of deficiency 11S 

authorized by lllw, compnred with 190,814 returns, invoh·ing 

$129,:377,814 ill t~lX, dosed in this Imumer ill the liscnl yenr 1938. 

The romnining J4,955 rcturns iuYolvlng $53,149,411 in ttlX were 

asse;;sed duti.ng the fiscnl ycur 1939 after issuonee of stlLtutory notices 

of deficiency, HS compared with assessments ufter stlli.utory notices 

issucd on 12,738 rcturns un"oh'ing $40,591,972 in [nx fot' ',he preceding 

yelll', Dnring' (,lle ycal', 7,068 returns involving $13,517,0::18 were 

closed nfter the issuunce 9f statutory notices, wit,hout, ll-Jlpeltl by tho 

tllxpn,ym· tn tlte Bonrd of fnx :\.ppcnls. At (,he slime time tllx(ll\.yel's 

'.lDe",,,,'. l,U,\(J I"eo[['~ la, ,etmus !J"nding belore tbo O~l~ Om",," o( tho Teohul{~1 St."11 as of .lune:loO, 1ll3\l, on<1 :v retu,ns n, of luno 3[\, 10J8_ 

'1)",,-, notlncludo Joopn:dy BS>CS9mcnl>. • •~dJu'loo to lliclud~ additlotlltllilSO!SSmcnl.' repo,le<1 on ",,11."l.Or·o O!lS<'.'<iiImcnt 1l!la fn' the fi.«'D.1 HOf ilnde<! Jnno 30, lU:I8_ 1'hc nnmber ef reWrns aud amonnl sho,.-n In the pr.~iou> tllllOrt rop,.",nlod "ddi· tional "".."..menU 1'0'" Junn t, 1917. \0 M"y 31, I~, <lue \0 the dola [or the Ilsai\ y.-lt, l!J1dod J"n.. 30 no~

being amll"blO "t tho time. 

"" ,roo 

Sl.olro llt which ooditlonal nS$Cssmom - Wll'i mode Amount 0.,­ Per""n~ AllIoUnt Il!. Pcn~ilnt Item se"""d er wlOl Item -, oltot.l ---­- --­--­ On og"",,,,ontsc,ccute<l prior te m"il· lll~ of Qfl·dny l"lto,",.,. _............ ' 1\10,814 '$1~.~77.814 7ti.1 220,21B $1'4, ,100, l\4g 7~.I

Ou "g,ecmenls o~"ellt"d subsoquent to mn.ilill~ er OO·d'IY I"Hers..•••.•••• '2,311 ' 4, 1l82, 47,~ >.< J,772 4, 210, 91~ ,., In ens<, whum h'"I",~'"I'" n"itller e'e· cuted "r,fOCnI(mt, nM flied lIP!>e"ls.. 6, Q85 11,OI~,~H ••• 7, uo, I~, ~17, \l:lli 0,8 

In "PI"''' ed c"S('~. "fle' t,lal en tho mcr ~~ and decls;"n hy Iho Ro"nl of T'" Appc"l~. or upon sUplllation hufe'" Uw 110",<1 of r"SI'-'l 5{'tllod by T('"hnl"~l Stull ",,'\lor General 

Conllsel.. ... __ •• __ •••...•'.' __ •• _••• 4,342 25, too, ISO ,,. 4,115 35, 381. ~~7 11.11 

TetDJ....._..__ ..._........... _.. ·203.,i>5~ 'IC9.969, ,m' ~41.171 JQ7,G5f.,O.19 IOO_1J 

DeprcciutioTL-Depreciot,ion deductions cluimed by taxpllyer5 on 

ret·urns filed wet'C disnllowed in tbe aggregnte nlllount of 5175,080,982. 

AdditiOllnl ta.x J'e,.<;ultillg from suell disallownnces was proposed in the 

nmollllt of 822,976,782, of which S21,425,745 wos llgreeJ to by the 

t:lxpayOl'S. 

MISCELLANEOUS TAX UNIT 

The 1'!jscelloll(1()os Tax Unit is e~nc~rned with the administration 

of all illtemlll revcnue taX!Js execpt the income anJ exeegs-profit.s tnxes, 

the tn.xcs nppliclLble to o.leollOlie hevemgcs, nud those l'elntul" to soei01 

seeurit.y. ThcrOI\,J'{) fiv{) divisions in the :MiseelliUleous Tnx Ullit., u.nd 

UlOrc dotlliled s(ll[mnenLs concerning the pnl'ticulnr tnxeg administered 

in eneh division ore set. fortJI in tho following pll,gCS. 

Collect.iOlll; of misccllonco\ls taxeg for tbe fiseltl yeltr 10::l\) umolluted 

to £1,668,220,788, u deereasc of $50,824,659 as'coIllpnred with t,llC 

collect-ions for j,]iC preceding yenr. . 

ESTATI-: TAX DlYISION.-Colleetions of estn,te {,ux for the year 

11IllOimted to $333,279,613, which is a_ deerense of $4\),8\)5,713 as compared with collC'-cI,iollS for the preceding yenr. ]n this collnectioJl it 

Inay be of in tcrest to note thut more thu.Il $31,000,000 of tJlis deercnse 

cun be traced to the election of 2,450 executors or ndmiuistmtors to 

tuke Ildvuntngo of !-hnt proyision ollnw which affords Oil opportunity 

to hnye estates vdIlied us of a dnte onc year oHm' I-he decedent's denth. 

ColiectiollS of gift tax umolmted 'to S28,435,597, IL lleerease of 

$6,263,]42 ns eomplHed wit.h collections for the pre()eding yenl'. 

Deiic.imlCios or $47,250,000 weJ'e proposed in 614 estnte tll.x mid gift 

tllX Cllses, the collectioll or sucll deficiencies beuIg' delnyed pending: tbe 

llJjudieotion of HpJle,tls filed with j,he Unit.ed Stntes Bonrd of 'l'nx 

Appenls. 
----------

------

20 m:l'OltT 0.1<' OOill·MISi;;lOKER O:E' lKTElt!'i I\L llEVE:KUE 

An imllortlllit dltlllge in the method of IHmdling euses oceu1'l'cd during the CO\ll'se oI the :velll' us the resillt of tho os(,uLlishment of It Jecell tl'l1liZllt.iOll program designcu to eUeet u more expeJi~ioussef,tlclJ\(m t 

of contesteu estate tax Il.nd gift t.:lx cases. Heports relleeting tho 

sottlements llllldc ill the Held lire submitted to the BurCflU in '~'llshington for 1\ post,-auJit reyiew. 

Ret·um.~.-Tbcrc were IS,2ti5 estate tux ret,urns lind 13,G14 gift tax 

ret·urn;; fileJ lluring dw year. 

. ALout 77 percellL of tILe estato tux ease" lmd 90 percent of tbe girt 

tllX cases were settled withont the issuilnce of tllllt.n.tive audit h:t(.cl's. 

As 11 result, oI llmcau and fielJ investigations llud uudit,s t.here wel'(J 

flssesseJ deficiencies in estl)t(~ tflX of $53,442,4tiO 11lld in gift thX in the 

llmount of $4,G07,G17. 

Number of e8'ule t= and gift lax rrlllrl.s on hand, recd,ed, and alldiled during (lie 

jisca11lCclr8 1988 !ltld 1989 

!CUnLo 111:1 Oir,lllJ: 

........ .. I,•• I,.. I
 _•• _••••:::::::::: ... •••••• :::____ -. 17:m 1I SOIII---~ I --­

JgJ9

13,614 

".. . _. 2'lJ . 

Ciaim.~.-Cltlims Ior refund oC estate tllX" anJ gift tllX, with intcrC.'it 

thereon, were IIHowed in the 1lJl101lnt of $4,427,218, in which thure 

were ineluded ullllwllnccs of judgment ehtims Ly roason of eourL 

decisions 11Illolmt,ing 10 $355,714. 

E.la!e-la:r and gifHax clai!!l8 received awl di8p08ed of durina Ihc fisca.l year 19lW 

EiiWIo·W' ~I~I"" Oi[(..w< claim'

R~llWd Abstc",e.H lklund A.be....U1cnL

- Num· AmoueL Nnw· A.rnone, Num· Awcunl Xum Amollu<

"" 1>, 1>, ""' --~­

. 

Olaims Mle~

Ou baud July J, lU1~. ; IW J5, ;3~, 719. 00
 

Received •..••.......
 ". $3,61:1,1122.1>1 ill. 423. 58 

S. ;dO, ]I}". ,'>2 10,349, 4i>ll, Gl ;;i:iM:Z; 0' 4:13, 450, IlU ~5~

nrop"ued 315, S5il. 50 ...... .. ........
 .•.••.••..• .. 11l2,OW.al "."­ . "' " " Tow 1.(, be 111,·
 l>wcdol.. .......
 12,~~.()Q1.75 5\11, 61V. 10 16, :ws. lI601 14 61, 1liS. 23 1,0St '" " Allowed ___ •.•.•. "" 45, I, 202. JOO. 81 58J.OS7. 3&1, :157. IJ 61.lIlii.~

" ReJccL'd 8,0;5,4' ~, 2,9:10, oc.J, fjJ ...... ..........
 ............ 1~2 4, (jQ;, 7.l1,-lS '" '" "
 

"" " 5, S21, 025. &;9, lo}, ,~ 2,f.o.\. 2!;~ 74 ~I. 1GB. 2lj 1'oL,,1 di.)"",,,1 ~r .. 646 '!OJ n~

1~, 7J~. ,13, ~O -.....-.........­

~o claims tilu'l, ,,,·u,­ ",_"menlo cHowed • 

OuhsudJ\1lJe·3U,lU3tJ.. .:l~ 6,711i. 01lt\,46 2, ~56. 38 l77

1,~20,93~.O;­ 2,~'6" l~.Il-'lS, U1S. 43 l~~ 4".5-12.60 3~. I~,," ~I

Inw,,,,,t ullowod ........... 4~',j, ~7~. 37 ~19

117.6&1.71 ~.

........ _.......... ......
 ...... .........


Tnl.llJ an,o"ol ul·
 

!owoOd. ilJd"dlug
 'nttl""L..........
 1,3361 ~,~,<lOO.~ /HI p,,~;o,035.71 lI'f.I,OU.CI .761'2V,2'ol()·4~

H~:POR;r OF COM::.n3SI07'\fo:R O.l' llo:TEHl',\L IlliVEXUE 21 

TOBACCO DIVrSION.-Tho ToLncco Division is concerncd with the 

adlllinistl'lI,tioH 01 the Iflws ll11d regulHLions I'eluting to tlle tllses on 

(,o]J'I,eeo, slllIfJ, cigurs, cigllret.teO', eig:ll'et,t.Cl papel's flnd tube.'>, fllld tho 

pllrclHlse nut! sn]e of lell,[ \'obllceo. This.. diyision is also cOlJcemed 

with the 1'01\)ovlll of toLncco proJuet.s, wnhollt t.he Pfl~'JllCllt of lax, 

for export., for usc of Lho Uniteu StM,e;;, und liS sefl sloms beyond tho 

jurisdiction of the intermll mYCf\\IO l"ws of the United Stfltes. 

The l;ollClctions of tounceo tnx(~;; foJ' t.he yelll' 111ll01l11(ed to 

!j;580,150,:20ti, which amount l'cpreseJlt;; t,ho III.]'ge~t :lilllllfd collecLiolls 

from (,his >;01lrco sillcG thc:lo taxes beClIllIC oil'oct.iYt'. TIl(ll'e was lin 

inel'ellSO in colleeLioll5 of $1 J,\)77,238, or IIPPl'OsillIlltely 2 pcreellt over 

the coll(}eLions for the prcceding year. 

Tho following schedulo contain;; 11 detlli](~tl flll:!.l)"sis of the l.oLncco 

taxes conected JUlmg the lisenl ~'enrs 1038 llllCi HJ39: 

In("'-"18" 0' <locr"",~ (_) , 

Sou",," 1938 l~l~

• '"oUuL -----1 Ci~ats (b,gul' Clr-OSA .._ elMS ll cla,;s e 

.. 

. . _.. _---­ . .............. 

$Il,"'I~,17U.36

16Ii.1';~.42

~.rm,M:I.l\O

~9,;4S.r.,~~1

13Q,t14I.h2 

2,47~.(ll~ 36 

$m:t9J.151 

-:.'6,b\~ '10 -JS7.~JIl.~1

,.,

-11\0 

-7.1 

'r"t"L"•.... _._ .... 

Clnss D _.­ Class}: _ --­ .. ............" _ 

414, OO'J, g~

__"_'1. on 0" 

12, ,00. glfi. O~

J7l. (\;>G. 98 

:r;, .~25. iit I 

It. 11'l,5~O. 49 

-39 ...2>1-1 

-4:OIlti::sa I 

,1 1):«'.41 

-96 

-r.:lj 

3 

Cignr, (;u'oll) __ ._ Oigs,ellc.> n"'~"J ._.... Oi;m,elles(smn!l! .•. _•.••••• .. 

. 

l2U.t52.%2 

W,2G7.1l-l WI. 036, 032. ~s

-JU,Ji.ll.U 

-'."17.7~

10. (41. ~:"2. 7d 

-5,0 

_Q.I 

2.1 

1'obnff'O, lllK''''lu~I'''...I_ 

Snuff __ _ • _.'••••••.. b4.757.\1-1~.76

6.ll32,OI9,2(I 7'~.\H5.(,.1

253.1t.'>.f>.1 I.... 3.5 

'POl-Ool. ••••••••••• _ _ . 002.9C, 1.02S.1l1.C6 

2.421~OI 7'''-~.1 "7.01," 

The tux Oil small cigarettos Illll0unteJ to $504,036,932, an incrDllse 

of $10,603,973 over tuc provious yeur und rcprosonts 86.9 peJ"Ceut of 

the total tobueeo tuxes collected tinring the Yllllr. 

The t'IX on eigll.rotte PflPCl'S I~nd tuhes ltlHOllllted to $I,493,78(i, an 

increase of'$311,247 OVet· tlte eollect.iolls from t.his soureo during the 

preceding yoar. Packagos of eigarett.e pl1pors containing not Inore 

than 25 Jlltpers each and eigarette tubes removod frolll the pillce of 

munufuctur030r uso of eigal·ott.e manufllct\\l"Cl'lii UTe exempt Jrom the 

t.ux. 

During tho year 2,100 }Jermii.s were issuell for the ,\\-;thdrflwo.l o( 

tobacco products tax-freo or tJlO use of thc United States, anu ropresooted 67,240,000 ciglU'ottos lltlJ 27\),664 pounds of mllnufo.etured 

tQbaceo. 

·1
 
----

----

22 23 

• 

REPORT OT COl\Il\llSSJONER 01" INTERNAL R1,;Y£NUE 

Number of claims jor the rcluml and abalemctll of tobacco l=e8, for the redemption of 

tobacco slompe, and/or dwwback, receivI,d and Jiepoecd of du.ritlg thefiscar year 1989 

, . 

I In ml.dil.ion. ;nler",,~ ill the amoun\ 01 'l~.3~ ,..""' sUm;"". 

The SUIll of $1,338,946, represeutiug claims tlllowed for the redemption of stnmps, jnellJdes the following: Stamps which were rendered 

useless, $1,043,536; stump,; for which the owner ulleged he had no 

further use, $8,220; and the value of stamps llllixcd to packllges of 

tobacco pn>dllcts withdmWll from the mtll'ket by the JUllIlufo.cturer 

or importer, $287,190. 

Under the provision,; of section 317 of the Tariff Act of 1930, manufacturers "ore authorizod to withdmw from thull' factories tobacco 

product.il, without t!w povment of tnx, for usc llS sell. st.ores. These 

product.s' are delivered directly to vef;sels or to bonded t.oblleeo sea 

stores wll.l"bbouses for subsequent delivery to vessels. Thcre are 23 

such wll.rohouses now iu opel'lltion. 

Det.ailed statistics covering t.he rnanuIllct.ure and reuwynl of manufact.ured tObllCCO, snuff, ciga.rs nnd cigllrettes, the receipt Imd 6rupment 

oC leaf tobacco, and the rernovlll of eigaret.te pa.pers llud t.ubes will be 

fouud in the tables in the appendix. 

BITUMINOUS COAL AND SILYEU TAX DIYISlON.-TI1£' Bitum..inow; 

Coal and Silver Tax Division is concerned ",ith the ltdministnltion of 

the tltxeS imposed under the Bituminous Coal Act. of 1937 und t,he 

Silver Purchase Act of 1934. 

Coal iax.-The Bit.umiuous Coal Act. of 1937 -imposes t.wo taxes 

upon t.he sltle or othcr disposol of bituminous coul by the produceI'­

ll. t.ax of 1 ceut. per tou on oIl sules or ot.her disposals and 11 tax omollllt.­

ing to 19?~ percent of Lhe selling price or foil' market. value of the eoul 

while ,the producer is not It member of t.he Bitumiuous COltl Code if 

the t.raIlsllet,ion is subject. to t4e eode. 

During t.he year {j9,243 rot.urns were filed by producers. uud osse"stnent.s of, tax were made in t.he amouut. of $3,888,425. The colleetions 

of tax alllounted to $3,317,259. There was on increose of 20,478 in 

tp.e numher of retUlTIS filed as eompored with the preceding )'C01, find 

a correspondiug increase iu collections of $105,658. 

There follows a tuble showiug the elaims received untI dispo:;ed of 

during the year; 

Nwmbu of coall(lx claim~ for refund a'lld oba/emerl! Teed/'ed and diBpo.~ed of d'/lri'lf} • the fi8calllcar 19:39 

Uncull"dibla To(ol Hduu<l .\OOlemcnl

KLlm· Kum· ,,, AnlQ',n\ :-'um­ ft,n1QUllt N"Ul· AtnOlln\ Amoum Lc( ber ,"" 

$I. (;.l~_ 10 On baud July I. IU"~•. 7 $l61.~ 'I $1.1~3.~2 -:i.1i'.-!>&t. 35 1, r!02 " 24:1, 130_ 65 

Allow~d_._ •.. _ Re""i\·"d_ .•.•.•. _ 1~9 ~. 100." ":l~

7'J7 Wi, I.',. 1(.:1: J7Q.",;,l = OJ, 33, 2'J;. 88 I, 25~ lU~,or,a_4' 88 ~. Z7Q. 77 H''i<'''led 2, 93~. l~ 12u 27, ~9i_ .\~ ._ •• ~4 ~,7~;. lU "" I,. G7~ ~. On l}ond June 3<'. 1~9 __ :fj am (J.j \II' l~.uu; 66 1.:lJO_~7 • 1:J3 2J,:JJl.iiS " 

REPOTIT OF COMMISSIONER OF INTERNAL REVENUE 

During tlLe yeltr there were received 2,311 eredit cases, of wbieh 

2,23i, represcllting $43,1;69, wcre allowed, and 59 etl.SCS involving $784 

were rejeet.ed. Sit-vcr tax.-The Silver Purclwse Aet of 1934 imposed 11 t.ax equul to 

50 perecu~ of t.b.e net, pr?fLt relLlizt;d Oil the .transfcr of a~l interest. in 

silver bulhon, WIth eel"tllul exemptIOns nnd nghts of Il.bll.temeut. 

The colleet.ions of silve.(' tlU for the ycar alllOllllted t.o $ZG1,773, as 

compuTed wii,h $142,107 for the previou:> yelu·. 

During the year 78 ltbutement elaims in thc o.mount of $119,843 

were received 1I1H1 lHljust.ed by llllowing 74 cllLims in t.he umount of 

-$4968 find rejectillg 4 claims ill the llfllount of $114,875. Onc claim 

fOI~ refund llInounf,ing- t.o $~\H) \'iflS r'~iected lllld 3 daims for the rodemption of stumps ill the IlHlOunt of $105 were llUowed.1 

SALES TAX D1VISloN.-The dutics of the Silies '1\1X Division include 

t.he adlllinistmtion of the htws 11ntI regubtiolls rciliung t.o tbe mo.llUfo.eturers' excise tltxes, the tflxes 11,pplicllble to the transportation of 

oil by pipe line, elect,ricol energy, telegroph, telephonc, euble lmd rudio 

conlluunicutiolJs anti focilities, sflfc deposit hoxes, odmis,;ions find dnes, 

pistols ltlld reyo]vclS, the processing of eoconut find other veget.u,ble 

oils, documcnt.nt)' stl1.mp tI1,xes, specio.l occUpl1.t.iOlli11 taxes, taxes'applieuble t.o narcotics, marihnalllt, t.he tronsfer of mll.ehiue guns, lI,nd 

t.he ellforeem(Jut, of the National Firearms Act llIld t.he Federul Firellrms Act. 

"Ui.~ccl!(meo1JS !=eB Co1/tJ(ltd duritl{J the ji~col. years 19S8 and 1959 

Sour", ". 1~19 lnc,......, or de· 

crrllO<> (-) 

Documantary stamps, 1Jund' of IndcbWdn=, copital stock i..,Ll"-', etc_._ $20,083, $1. ~g $1~, 366, 429. 92 -~71;.151. 4f> 

L'1I1'italstGCk8alcsortranslors • _.•••••.••••• 18.:150.346.01 17,OM,4~_08 -I,2IlI).~~;.U3

Sol", cr prU<lIlOO (future dcli,'cry) .•••• 3, 5li'J, 388. ~7 ":MIl, ~2. 00 -3,3:.<), ~QG, 2i 

1'1"j,ingcarJs • __ •. _••.•• ~,052.567.3~ ~,J41,'G6_00 ~,!,W.17

1"O[al.••.••••••.•••••••• ._ 4il.090,8fi,~.29 40,821,0G6.9U 5,~fo\l,81~J9

Oleolliargarine: I 

Colored __ ._•••••••••••• ••••.• ]]uo(llurl),L ••••••••••••••• 

SI,er'al taxes __ 

"l'utILI 

_-\duL,",,,re, •••• _••_ • •••••••••••••_ llNlU\·~ted !Jutwr •..••••••• • 

1>11 .cd 110ur_ __ •.••.••• " • ••••.••••• Filled cliee,<..... •.•...••. 

Il.j, _50_ 30 

1,03'!, Oj~. 37 

I, 3~7,~ZJ. 91 

38.~7.40

B:l2,417,67 

I, ~40, 3W. il8 

-2r>, 7n. P5 -21 I"f.Z7_lil' 

-J',Jlg.~3

2, ~G~, 025_ 63 2, ~1O, :>l;1;. 05 2:,;o.I,jV.,';6 

10,009.31 

0,300.22 

~,~I~. 73 17,UII.71 ... 

6.01;1. Oll 

;',4o.:J, bG 6, 2J<I_ 71 

4. 3~_ ~5

~,I"~ Ul 

~I':;'~S

-l7.011-11 

1'ulal 

!lJnnnJ"'l~,,· excise taxes (TW" IV, Havenuc Aut of l~l~, os filOOnJed, and Subtitl" 0, Ohapter ~"J, lnterna.l H"""lJuc l'u,l<)•..•.••• ••.•• ••.••..•• 37~, 2W, 451. 88 356, 9~~, 3J8_ 61 _21,21".1~3.'l:! Tran'l-mrtauuo of oil by pip" Hne.. •.•..••• _ 12, 517, 030, 37 10, fJOl, ':J2. ro -j,~"2,2g7.77 El"etrical c""rgy ..•• •••••. __ _ ___ ___ 31>. 4M, 401. ~7 30, S59, 173_ .'i<i 1,4W,771.i>8 "l'~legrallh, telephone, cable and radio me"",,>:es, etc..... 22,4114,4~7. 13 22.1131. :.\0•• U~ l:'aSCd WItOS, C(C. (l<'1egrallll and telephollc)_ •••••••• _. 1,4~2, 50'. 39 I. 4'il. ojJr;_ 7i; -':~:i~:~ ale depo.l! bOAo. •••• •••••••••• 2, Ql3. 1:;3. /') I. 1l'lIl. 5"5. UJ -n,li33.70 

Tota.l. •.•..... ..••••.•..• _.... _ i~;. I,:J, LOT 17 ';Q. ~, 403. ,i;! -21, 10, 638. B3 

Ad1uif.:;ion. ••.••.• ...••.•.. ••...... _ ".lJ.~f)<), 77~,4~ 19,t7u,..:JL~~ -1,329.977.64 Dues and Illitiat;un fees ...•..•. _ . _..... 6. _1:;0, ~3l. 12 ~, 21ti, \llI_ ~'J -311,030_ 1:IJ 

'I<>taL ••. ...••... _. 27.1~L,7I'J.';l 25,0!'7,7u~_14 -I,6()4,uOS_~7

Plst"ls ond revolvars = ~7,,j(i2.4S-1 60.611.36 -21,1~1.12 arcotlcs __ •• ~~ ;",~, 000. <10 ",""7.....,\o.4U 2,~'9, IW 

--.: Relll'aleJ "" o[ June 30. IglS. 

J OlJJuly J, 1~3', ,hi, divi.;vn ...... made .rctlo" ~11.l", S-.!c~ T"" Did,l"n. 

40.12.'). U7 n, ~G4. 63 I~. ,6LM
24 TIEPQRT OF COMMlSSIONlm OF IXTEIt!';"AL REYENUE 

Bour""
 19lB
 1~39
 lJI<'OWl<llll' <.Jo­


CI'''''''' (-)
 

iHiBccllanwu3 lau~ eaUcclcd dun"fl lI,e fi.~ml ycal"81988 and n'S·9-Cont.illllcd
 

Marihuana._ ..• _. .. __ .. _.. ...• __ ...•.•..•• $9,103.71 $4.!l:l7.~ -$4.IIW.lli 

DcliIl'l""ll111ndo''''vealedlaws..•• . ...•... ' "61,1'OO.~ '96,m.~ -~,SOI.69

'TotaL ••• __ ••••• " ••.• • • ••••• _ I, 123. 623, ()J 73'1.~. &I -388, ,~. 10 

CQC<lUul, etc., oils jJrO<l<tOOCd . _ . •••• • __ •• _•• 'n, 470. 030. 40 27, 6&1, 92\l. G't 104, 8W. Z2 

<::mdc petroleum pr"~"'lAA"I, 'efined, OW.••••••.••• _ 991. ~.S, 01 I 1000, Ow, 3~ -I>t!~, 102. 60 

Noti{\u;l-,"'iroarr,,",\ct..... __ •. __ . . . __ .. . __ . lU,UU.<J2 9,07\l.l\& -l,007.M 

'i'otaL .•• •• _•• • __ •• _•••••• _•• • __ •• 25,472,02.'>.113 27, 780, 0&1. 02 -GVJ. \If.il. VI 

O~hHmi.<;edIQ~~~\l.rc<:'<'!pt.!.......... •.••..••..••.••.. V,WS.I'J 51,621.37 42,012.81
 

TOtalmlscolld<looUiuues..•••....••••••••••••.••. 1 ~,727,llO!I.(i3 <>31,lro,M7,59 20.&00, Ul. W 

• Indudes 1A!<i$ "I $:l!l!i,161.90 ~<I je",dr)", $35,051.0; on ,all drlD~8, 114,7"".•2 Oil ebcr.kl, 113,T.I7.M 011 

CIlndy, $6il.OO 0<1 yoohts amt bonl-<, o.nd $0.95 on grill.... oont'tlll'Ule, • Ioclud<s tax"" of $lI3,&lg,l~ on jc..-clr}·, $li,3GJ.7Il on solt drink" $oj Zt>:l'!1 on checks, $l,liOO.6:l 0<1 Wild)", $1.~.1j.l un ,lI\"l'IOllds, "lid Sl.W uo grope C<lllocntralc. [Joes noll.;,]o"" tux,,", on sales of prOllllOO ((ulure 

dolj"e')"!, brewers' wort and mnlt, ~",,\hl'n'l". nod toilet soaps, "to., ."tldes "'atle ,,11m, ",'Unlng gouda, camor,"", d'"'" lng glllll, ""d crude petr"Ic'''''' pto'_'",:Ml, refilled, olc., w hlclo '"'wo repealed as 0 Juno :lU, 1!!J~,

Ad"..iSfiion /u.:£:t!.s.-Thc inlemnl reyenUC OmClll'll ill\'~stigllting Cll-bUrets, theater ticket brokcr:;, etc., contillued to jll'odllce excellcnt. 

result,;;;. A considcmblc ItlllOllllt of addit.ionul tux JHlS, heen .Isserted 

Il..lHI fines obtllined or tenus of imprisOllltiClIt imposed 011 Lheated 

tickot brol,el's or proprietors of Cll,buret:;, Ot' ot.her plnees of 1tJ]1l1s,c· 

melli, fOl" fuilllI"e to e')lnply with tlte law or J'egllhltions ll.pplicllblc loo 

lldmi:"siol\s. 

Documentar!/ 8tamp ttu:eo,-The coliecLiolls of dOCUllH'.lLluIT sjmlljJ 

tuxes ilpplicuhle to t,he issue !lnd t.rllnsfer of t:orpomtc bonds, the 

iSSlle and tmn::;[el' of shu!'es of st,ock, deeds of COnYC~'llnee, jlllSl;jWe 

[,jckets, lllld foreign insnrllll<:e jJolicies .11ll0uliLed [0 S3b,679,£JOO, ~s compared I"itll $42,038,31h ((ll' [,he preceding TIllI\'. 

Playilly c/uds.-Them WNO G3 lllnllOfuGtul'c,t'S, repaekcrs, or importers of plttyillg eards registered dlldng tlJ() yeilI', und tltero Wtlrc 

mnllufll,c\.lll·ed, l'('.p:lclH~d, 01' illl[>PJ"ted ll, loot.ul uf 45,143,82U pH,cks 

of playing GlII'ds, lW eompllI'fJd with 41,90\),9G1 ptleks of cards lllUnll_ 

fuctltred, l'cp.teked, or imporl{ld during the prcceding ~'Ctil',

Oleollll1l'!wrine; fUllll/eralfd, proce.ss, or 'rrnot'tltcd butfer,---:..At. \,}IC 

begiuning of t.he yeti!' 05 lllllllufact.lll'Cl'S of oleOmal'gllrillc \I'CI'e 

engll.ged in businoss find fj4 lIHlI,Hlffieturers were ()ngngcd in husincss 

i1.t t.he clostl of Lhe YCll.r, Therc were 40 lIIilllufn.cturers of ullcolored 

olconmrglll'ilW 111.. Lllo begilllJillg of L!Jfl ,yellr lIud 40 :1.1.. thc end of 

Lhe yem', There wen', :25 lllll1\ufn,c/llTOI'S of (~olot'ed oleonwrgurine 

uL the begiul1ing of the yelll' lind 24 .Lt. Lito cud of [,he yeLlt'. The 

producl-i(1tt of olcomurgfLrine during thc yeur 1Ull011l1ted to 331,5\)1,928 

pounds of Lltlcolored IllHI 1,:380,891 pounds of eolored, llS compurcd 

with 413,754,75\J ponnds of ullcolored lind I,G49,35G pounds of 

colored oleoIllul"gnrine produccd during thc ]Jl·tmeding :ye.lr. During 

the yelll' 18,SfJl rllturlls W(lI'C filed b~T 1ll111lufllc[1Il'el'S fwd wholcsnle 

,Ienler;; itl oltlollltll'gnrine. 

llEPORT OF OO?UIIII.5.5IOKER OF INTERNAL REVENUE 25 

.'U M matlet ollldmlo18lra~iveroovonlelLoo, lhe Soil... T"" Divliilun OOlll\,J.t.,,; ........"me"l. "hOllal...
 claims and ~,H\QLLes ef o"e",-",""",ment, aud v....es au <l!Tern 10 rompro1l11,u ur (.be ES"'1.o 'I'm: ])1\'l,loo Lhe Tub3<n> 1>1\·,,10", Lhe liiluminou. Coal aod Sll" TJU Dhioioo, tho Cnl>ilal ;;locl< Tax 1>1"10100, and 'he Pr"""""lo.t. Tn 1l1>'i.5ioo "'" b tll.iP<"". l-O 9UGlIl'- dahn•. 

IB3S"3-:1Il-_3 

1

1 

\ 

II 
--- ---

26 P..EPORT OF COMMISSIONER OF INTERNAL UEVENUE 

. Olaims.-Tbe number of eln.ims I'ccet\'ed oud disposed of hy the 

Sllles Tllx Division during thl' fiscal yeoI' ended June 30, HJ39, is 

shown in the following table: 

Number of claims received and d'iBpa~e,! of by Ihe Sale~ TU1: Divi8{QfI dlJrj1;.g Jh~

fiual year 19.",<) 

Refund Ablll·oment Re<JempUan lJn~ol1"",ible

OlaiIIl.'l 

Num- AmuUIlt Num_ Amount Knm. Amonnt NUID· AtIlllll.ll1 

'" ,. ber ,,, 

Sales ta~es' On bond July), 1938. __ , 807 $5, 144, 695. &3 5JJ $5. Sri/). ,OS 91 ...-_. --_.. _. - • '111. (1(1 

, Received. _____________ _ 2, G7P 10, 600, 454. 37 1.1164.40[,828,97 - - - - - -- ._ .. 2, 41 Z 7.7,,35 &l 

1l.Mpened _____________ • 110 477, 08~_ 33 /OJ U7. 4l~ ~~ , 3u.n Allowed.•••_. ________ • 1,842 1,345,002.22 :l,027,ItlI.23 ._---- 2, 412 735, &'.13. ~2

ReJected ___ •. __________ • 712 4,530, gP3 71 ,~ 2,311D,3134R ....., , 4~~ M 

On hBnd June 30, 1939•• 1,342 10, 355, 14~. 40 on 5, nJ, OOg 55 - - _.- ...... , g, MIl. &l 

Miscellaneous stamps' On hand July 1, Ill38 __ 58 50<1, OG5. &l 00 lllO, J7l, 07 

Received _•••..••.•_._ 049 002, In G4 '"' $101J.{J7, sa l 3&2.97 ,~ 361, i38.ID 2,in 217,852,11 Zig 838, n7. 97 

Reopened __ •____ ••••••• 8 lB, 4::.3.:lI< , Gl,iBO,Oll 

Allowed ..•••_••••. _ iH 2Ml,42a to "' 128,300_49 ... ------------ ,~

m:~~i: ~~ 2,167 285,952,60 '" 3U.042.94 

ReJected ________ •••••••• 75 713, ~2. 73 

On hand June 30, 1939__ " '" l1I, 978. 28 , 2,532. 51!.. ~13,062.n ", 4.75 , ]2,00 ...... ...-. ....... 

200.300.08 379 78, 749. 55 , W5.50 

Narcotleg, On haud July 1, 19311. __ J_ 17 

Received __ ..••••••••••• •

'" ".00 "

ii ------- 30~40 sl 97~:~i·····ii ····--i08.. 40 

108.10 M 1,043.17 , 28;008. {[) 

Reopened.... __________ --·i20,·····-·i9ii~27 .... Allo...-ed .•.••••••.••. _•. Reject<ld _____________ .•. 

On band June 30, 1930•• ~I ~:tzr-"'~ .... ...~:~~ 4 65,81 •••••••. __________ 

2 13.00 I 28,800.00 

Total elalms: 

IOn hand July I, IOllL._ 869; 5,648, 704. 44 1100 6,056. 884. 73 

118, iO~, 535. 6\ 1 &1 158,926.36 34 

307 100,440.53 5, -4S4,58 

Reoel_e,L __ ..•••• 3,775,11,601,916.01 1,357 4,M8,i35.17 2,5081 

2#\,89~58 2,M81~IH,,501,{jO

Reo rened••.•.. __ .. _ 123,391.40 3, 39.72 

A\lo"'o<1_ ___ .. __ .• 2,396' I,003,717.591 I,OH 2,265,M7.94 2, 251128~ ll2\l. 9Il 2,666 1,072, 7U. 86 

Relecte<l.•.•.. __________ 78\l 5,274,230.84, 49.512,700, IW, 69 267 1I2,0-l4.09 61 2,9M.~4

On blLDd Iune gO, 19~9 .. 1.577 10,868, 258. 631 .569 6, 032, 498. 63 

1 

. 381 73,762.55 4 39, 286. It 

In eonneetioll with the cluims shown in thc foregomfT tn,ble, interest 

wns ullowcd in the Ilffiount of $383,001. " 

CN:dil callclL-A t the beginning of the fisca.l yeur thore were on hand 

1,942 sules tux crcdit cases involving $644,477, and 9,634 cuses, 

involving $10,031,174, ,were receivcd. Tbese coses wcro disposed of 

by tha ullowancc of 9,998 eredits in the amount of $9,647,710 and 

the rejection of 40G credits in the I1mount of $26,864, leaving on hand 

at the end of the yel1l' unadjusted 1,172 credit cnses involving 

$1,001,077. 

Offen; in cOlllpromise.-At the beginning of the ycul' there were 

011 hund 580 offer~ in compromise, u:;!gregating 83,447,325, whicb had 

been submitted in settlement of civil and crimino.1liubilitics incurred 

in conncction with mi;;;cellaneous tuxcs. There were receivcd 6,610 ' 

offers, aggrcgating $924,780, of which 6,334 offel's, nggregating 

$390,073, wero accepted, and 303 offers, amonnt,ing to $3,518,996, 

were rejected or withdrawn during the yenr, len;ving on hand I1t the 

close of thc year 553 offel's, ng-gregating $463,030, either under oon~

sideration or I1wait.ing additional evidence, 

Miscellaneoull tax specialilquads.-A small group of intemnl rcvenn!l 

n:;!cnts and geneml doputy cnllect<JfS assi~ed to duty under tb!l 

direction of the 1\1iseellfiJleous 'fox Unit nnd opcmting chiefly as A 

mobile force investigating delinquent taxes on gasoline, lubl1cating oil, 

nEPOnT OF COMMISSIONER OF lNTERNAL nEVENUE 27 

tro.nsportntion of oil by pipe linc, ndmissions, docmnentnry stamps, 

adulterated or renovated bntter, oleolllargorinc, tobnec(), and varions 

miscellanoous ond mannfl1cturers' excise tuxes, obtained excellent 

results, in cOlmecti;lIl,with t.h~se uctl-..-ities, rep~rting on.l,831 cnsesr 

involvmg $4,663,0'2 m addItIonal toxes, pCllUltIf>S, and mtcrest, 

CAPITAL STOCK TAX DIVISION.-The copitlll stock tax is Unrosed 

upon corporations carrying OIl or doin!!: business during llny [Jart of 

thc tttxable year and is measured by the adjusted derlored value of 

the capitol stock of domestic corporations or by the lldjusted declnred 

valne of the capitnl employed in the United States in the cose of 

foreign corpomtions. 

The cullections of capital stock til-X during tho ",rear nmol1nted to· 

$127,203,009, decrel1se of $12,145,558 as eompure-d with collections; 

for the precedmg yenr, 

During the yenr domestic oorporations filed .103,990 tuxnble and 

141352 nontaxublc returns, ond foreign oorporations' filed 329 taxable 

und' 234 nontaxable returns, making a totlll of 545,90.5 returns. As 0. 

rcsult of review, 3,269 nontaxnble retnrns were convert,ed into taxnble 

returns and nssessments made of the t,nx found to be dne, Of the total 

number of returns received during tbe yenr, 29,208 were filed by cor. 

porations organized subsequent to June 30, 1937, and 44,005 were 

delinquent l'etUI1lS coveling the veal's 1933 to 1937, inclusive. 

As n. retinlt of the review nn(L audit of returns dnring the yea,r, 

15,772 assessmp.nts were mudo, involving tax in the amount of 

$1,302,785, as cOlllrured with 16,311 assessments totnling $1! 163,743 

made during' the previoue fiscal year, 

The followill~ tlthle shows the number of eo.pitul stock ULX: claims 

received and disposed of during the year: 

Number of capital ~tDC.l: laT claims ,eait'ed and di~po8ed of d,lM:nu the fi8cal year 1959' 

~.

Rdund Abal.elnent Unoollectlble Tot'" 

C1alIn.l
 

NUln·
 Amount Nnm. N=~ Amount Amount Amount "" 

Num·

,. -----'" "" 

On hand July 1, 19:18_••••. I, ~I ~l, OO~, O:JS, \6 157 $4g, 491. 57 94 t:l, (00. 59 1.532 $1.061, g22. 3-2 Rn~i~ed .•. __ .••.•••. 37'25?IM'71~'MS.'!ll1 9472M.541.38 1,027 14i,192.09 4J,13155,171,281.76 R""""nu! __ •• _••• ___ •••. 101 6~,7.1?S7 16 3,728.53 1 4.00 liB 06, i70, 43 All~"Ild_ .•• __ ._ .•_•••.•• __ 2'31"'1 421,008.78 767 127, ,1.;';' 29, 1,915 141,371. 91 5. ().I~ IlOO, 31.1, 96 RejeeLe"_. ____ ••.•• ____ . _.• ~,'i7~ 5(, 7~3. 739_ H 245f(O' 735. 22, 8 927.60, S6,02!lIM,Olo.4.'il.~ 0" h~,,-d Juna 39, 19a1l••• __ (~7 605.lItl6 ~2, 108 41,622.-971 9SI 11,297.20 71)( 1l88,ll84.5\l. 1 

Of the 37,2.57 clnims for refund filed during the year, 33,995 were 

bnsed on the contention that the enpital stock tax statute is unconst.itntional. Tbese cluims were rejected npou reccipt, 

PROCESSING TAX DIVISlON,-Tbe Processing Tax Division is 

concerned with the administration of the tax imposed on the manufuctnrc of rnnnnfuct,ured suga,r under Chaptcr 32 nf tbe Internal 

Revenue Code, ond the u,djnstrnent of several types of cluims srifing 

as a rcsnlt of tbe invalidation of the taxing provisions oC the Agricultural Adjustment Act und tho repenl of rellltcd legislation, 

Sugar tax,-The tax imposed on the Inflnnfoctnre of mnnnffl~tured

suga~ becoIno effectivo Scptember 1, 1937. Dnriug the fiscal yesI' 

1939 InontWy returns nnmbcring 1,950 were filod by maIl\Ifacturers 

and ta,x wns collected in the arnount of $65,414,058, 

"I, 
28 :r.EPor.'r OF COMMISSIONElt O}' ll"TERRAL m~VE:NUE

Cla:ims.-The follov.ing types of clnims IHe llll.ndled by the Processing 

Tax Division: 

(a) Cldims under section 601 of the Revenue Act of 1936 v,ith 

respect to certain articles exported or dolivered for chllcitnble distribution or use. 

(b) Claims under section 002 oC the Revenue Act of 1936 for payment 'with respect to door stocks held on January b, 1936, of certaLn 

act,icles mnde from commodities subject to processing tnx under the 

Agricultural Adjustment Act. 

(0) CIIl,ims under Title VII of tho Revenue Act of 1930 for rofund of 

procesiling ta.x, floor stocks tax, fl.nrJ compensllllilg tax Pllid under the 

Agrienltural Adjustment Act. The period of limitations for filing 

these claims wllich orif,riolllly e....pircd 011 June 30,1937, was ox tended 

hy section 405 of the Reyenue Act of 1939 to December 31, 1939. 

During tbe fiscal yeor 3,748 of ebe.'>o clllims were tronsferred to the 

Unjust Enrichml'nt Division of tho Income Tux Unit. Tbesc were 

cluims filed by porsons who were ulso liable for thc unjust enrichment 

tax imposed by TitJe III of the Uevellue Act of 19313. 

(d) Claims for refund of taxos paid under tbo Dunkhoad Cotton 

Act, the Kerr Tobacco Act, and the PotlLto Ace of 1935. Rofund of 

these taxes i8lLuthorizod by the Socond Deficiency Appropriation Act, 

-fisclll year 1938, upproved Juno 25, 1938. 

Clai1ll8/or rc/'tmd rcuivcd (lnd di8P08(O 0/ duri1l{/ Ihcfi~cal year 1959 

Ra~enll" AeL 01lQJ8 

Sedlon Soot!OIl 5O~ Tl<le \"II 601 

Num- Amoun~ Num- AmoulIL Num- Amount ,,, ," "'" , 1,6\2 $I%o6n.~"".13
 13.,~'6 IMO,~l,{MM.:U

~~ed.___._..._...____ ...___ .
 On bnnd IulY I, 1!l38.__ ••. _-... _. $15,3&1.01 1.~O.~.:16 1,IO~ G, 611. 1:l.L_24 n 51,1IS1,15 ..

= 1,ll8d,;I'11.N . r.t,:NIl. Il.S ReQl'Wed._ ._• .._...__ ...... '00 35.M.:W

fJ37, H2. bl 7. 4J ta IIOIl,IW.ro z,m I 14,3(lI,9'l.\.l~ 34,7t5 'roLBJ. __________ ._ -------. 

"ll"w.d ____ • ___ ••• _. ___ ••. __ • I, 4M.0~'O. .'lQ 1lJ7 6~.~W 67 1.9511 I 5,5019.43692 b,H2 14.015,913.ll5 Rele U,L ..•_•••-••. ----••. '''' 3.748 I M 768,3Q',l.16 'I n;,,,,rertll'l \oIncome'ru UnlL --- :;i:;:~r-;::--~::;::;:; 2,108 It, 9:u, 283. 73 On band July I, 1939..•••• ___ • __ 

Total. 1;l.Nol (,37,17:<,&17.(3 ____ •____ •••. __ ••_.. 1721108.150 50 2,192114,361,935.19 

Cotton Olnnlne: Ac~ 'rooo.ooo Aot Ora.nd lOW

AlIII>u,,1 N=-j AmoullI <0·1 ,. All\ou.nL <~-I

W.'&6.32 15, 788 $5012. ,1\8, 71IlI. 2S On band Iuly I, 1938--.__ •.•, __ • $27.398. &8 77, alS ,~ I 3,28•• 115.110 113,746 1l,5;o.~.13 ~19. ~a7.(g

It~ 7. ~4. 2'l H_h'l'd. ____. ____ .----.•.--.--- U,791 '" 1.4OJ 1,IOO,Sff2.:U Huopencd G2\I.lJ3 __ •____ .---•• --••.•.••• n 

3,357.2\0.44 1ll,00a &55, rA5, 12l. 6.l 617. 'l\l,1,09 78,4il1l 'I"otal••• __ •• ____ .. -- ••--. • B,S18 

71,148 2,971,479. P7 ~I 10.342.$6,0\1 AUQ-..<l<!. __ ••____• ____ ••-••••--. 11.350 m.Il85.Q-1 1la7 \~.433.01 I, 7911 113,888, 27 8, lllJ21 20, 258, 0$. 97 R"j""te<l•• ___ • ___ •• _•••••••-. -•• __ . _• __ • __ . _________ .. _. 3. 7(8 5(16, 768, 303. 16 'I"fBn.\ClIITed to InoolU" Tu Unlt_ _.2:~d' -~i: iT4.-0·j" 6,6'12 Z7I,S50. 10.630 18,175, 269. ot3 On Ma.l July I, 1939.__ ••··•••·
 

Totsl__ •________ ••• ___ .--- 1;\, 81S 1---;j1.'M.llII
 -7",48.9\ 3,357.216.4111\1,01°1 M5,M5,IZJ.&5 

HEPORT OF CO!\[l\IT"~JOC'<En. OF ]1.;'TXnX....L REVENUE 29 

Sugar lax dal:ma Teceil!cd and diBposed 0/ dlJri1l0 tJ.~ fi&col year 19S9 

I, Export I.O\'CTj,o.\TIlenl. Abatelllent • Ornlill tOlal 

Num· Amount INu""1 Am un. l\um·I.UnoUDt :r<;wn·1 Aw unt \ler bo:r 0 her bor I II 

------I -- I

On band JulY I, 1~3li __ 2&S ",r%oZ33.IS 

Rerei\·oJ.d •• _••• __ I.m 8120511.22 RoOllelle,C_ ••. __ ._ .. .. _ 6 317.82 

'1'ut"L.••. __ ... __ . 1.~H 1,155,002.22 ~5 1I,m~\ 1111~,"".l~ l.49611.212,JSO.1B 

10.110"'0<1_••••• ._. __ ._ I.m 1,012.027.92 29 9.929.82 .11 1.~28,99 1,33U 1, 023, r,sOZ;:; lWlecluJ ••• _.•• __ .9 76,2(1(1.00 3 1,8U/l,~2 6 43,00,1.08 57 )~, 702. <a OohandJulYI,WJ1_ ..•• 00 a7, 773. 40 3 37.18 I 280.07 100 68, ooll. ~5

T014l...._._. .• M4t' l,lM,002.2:l 35 11,113.821--,,- '5,~14.121I,'')(III,212o:lSO.lB

ALCOHOL TAX UNIT 

CoUcetions of the liquor taxes amounted to $587,799,701 in the 

fiseal yelLr 1939, llS compured l\---rt·h $567,978,1302 in Hl3B, au inoreuse 

of :1il9,821,099, or 3.tJ pel'Cent. In comparing the yield from the 

exeiso tuxes on liquors (seo tnble ], pp. 50 to' 85 tor tnxcs grouped 

under this hCllding), it is found thllt the largose increase Was in distillod spirits, tor which collections increased 9 percent over tho proViOllS yeltr. The collections from the excisc tllxes on wines incrollsed 

8.5 percent, white cbo collections from thc cxcise tux ou termented 

mlllt liquors decreased 3.6 Jlercenc. 'The increased collection from 

the exciso on distilled spirits is due to the 25 cents per gallon incrcasc 

in ehe rote, efi'ective July], ] 938, since total tax-poid withdrnwa!s ot 

domestic und impol'tlJd epil'its during the yeu,r 1939 were less than in 

ehc proceding fiSClll yonr. 

During' tho yCllr, there were received und lludited in tho officos ot 

thc distl'ict supervisors ]91,474 returns submitted in connection with 

tbc 25 cents per gil-Uon floot' tox levied under Public Resohltion No, 

114, llpprovcd June 16, 1938. Over 2,700 returns required invostiglltion ofte:r nudit. Tlus work was supplemented hy an inspection progrwn to determine whether 011 dealers hnd submitted the required 

returns. 

Of the totltl liquor taxes eonocted, $317,822,040 CllliO from discilled spirits, $6,636,667 Cltme from wines, and $263 340,994 eamc 

from fermonted malt liquors. 'fuxes collected from distilled spirits 

constituted 54.1 pereent ot ehe total in 1939, compured with 50.6 percent in tho previolls year. 

On June 30, H139, tho following Jlrodueers nnd distributors ot 

alcohol llud llicoholic heverages, und users of tux~frec alcohol, wero 

under 1J1O supervision of the Alcohol Tax Unie: 

Disl,illcrjes: Number 

AU 145 ~~~~;d~====================:=:====:====================--- othcr - - - _

40 

W 139 ilrchou~c~: AleohoL . _ 64 I nternll1-reYellue bonded \\'urchou;;e.L _ ". _ 295 :'lllcrJes_: __ ____ ___ _ • • _. __ . I, QSQ Bollded. WIllC storeTooIDB - - --- - - -- .. _ 91 rcwerICB••• • • _ 

Rectifying plu.nh. _ • • . ____ _. _. ._ '"

2G' 
30 m:PORT OF COMMISSIONER OF INTERNAL REVENUE 

NumO.r 

5,521 

'Vholesale mCLlt liquor dealer~_. - --_ ------ - - -- ----- - - - - --- 10,502

Wholesale liquor dealera -_ --- - - - - - - - - - - - - - - - ---- - - ----- - -­

Denaturing 40 planls ------------------ - - --- --- ------ ------­ Bonded dealers in specially denntured alcohoL _ 54 

Bonded mannfacturers using specially denatured alcohol _ 4,230 

Hospitals, laboratories, (lnd educational instit,utions using tax-free aleohol 6,386 

PROCEDURE DrVISION.-This division is responsible for planning 

and developing proendUl'e for the Alcohol 'I'ax Unit and coordinating 

the procedure of the helldqunrters office 'with that of the varions 

offices of the district supervisors, fI,nd directing thn examination of, 

the audit of bonded lleeounts made by the various field offices of the 

unit. It is charged nlso 'with the ndministrntion of reguilltions relating to the bottles lluthorized by law for nse in the sale of liquor llt 

retail, imd the administrative supervision of the Stutistieal Section, 

The Gauging :Mannal of the Bureau, containioe: instructioll3 nnd 

tables for determining thc quantity of distilled sprrits by proof and 

weight, W1Hl revised during t,lte year. New procedures and methods 

'were introduced to fncilit,ate rapid measuring and proofing of distilled 

flph'its for taxinO" purposes. Sla,tistl:C~..-Tl]e Stntistical. Section compiles llnd analyzcs data 

regnrding thc enforcement nctivities of the Alcohol Tux Umt, und the 

operations of plants tLnd permittees nnder the snpervision and eontrol of the Unit. While these dnta nre compiled primurily for administrative purposes, such inforllla,tion as may regulnrly ·be made 

availllble for public distribution is prepared [or monthly and annuol 

i'elea,ses, Regular monthly releases were issued contllini.ng preliminll.ly information regarding ethyl and denatured alcohol, distilled 

spiIits, rectified spirits, fcrmented muIt liquors, Ilnd 'witles. 

Ethyl a,nd dena/'ured alcohol.-O,'er 201,000,000 proof gnllons of 

ethyl o.lcohol were produced during tho fiscal year 1939. This 

represents a decrellse of only 16,000 proof gallons from the previous 

fiscal year, Of the denlltured fI,lcohol produced, npproximntely 

17,200,000 winn gllUons were completely denatured nnd 83,000,000 

wine gallons were speeilllly denat,ured. This cumpnres with approximately 25,600,000 wine gallons of completely denatured and 69,000,000 

wine ~nllons of specially denatured a.lcohol produced dUling the 

preeedmg .fiscal year, Disl'Wed ,sp'irits.-The tot,ll.l production of whisky, bmudy, rum, 

gin, und other distilled spirits in 1939 WIlS over 145,300,000 tax 

go.llons, or u 'decrense of 3.2 percent from the prodnction in the fiscal 

year 1938. Brandy production tot/lIed over 27,400,000 tax gallons in 

1939, which was a.lmost 5,000,000 tnx gallons more than in 1938. 

The production of spirits ot,her than \Yhisky, rum, gin, 01' brandy 

deerensed 200,000 tax gnllons, nnd for the fiscal ycp,r 1939 tot,?-led 

approximntely 16,200,000 tax gallons. Compa,red WIth the prCYIOUS 

yene, whisky production WllS reduced 9,6 percent and. nillount?d to 

slightly oyer 93,000,000 tax g'a.llons. Stocks of aged whlsky eontmued 

to mount rapidly. On Junn 30, 1938, the stocks of whisky 2 yellTS old 

or older amouIltcd to 170,131,686 tax gallons, whereas on June 30, 

1939, similar stocks had iucl'ellsed to 297,106,761 tax gallons, 

Rectified spil'it8.-0vcr 43,400,000 proof gallons of rectified product,s 

were produced during the YelIr. This represents a decrl?ll.se of approxiJl.111tely 150,000 gallons from the figure for the precedmg year. Thn 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 31 

quantity of rectified gin produced decreased npproxllnately 400,000 

proof gnllons and the (IUfLIltity of rectified eordillls and liqneurs produced declined more thnn 500,000 proof gallons. Howeyer, the 

quantity of whisky rectified inereased from 32,675,000 proof gnllons 

in the liscnl yeo.r 1938 to 33,600,000 proof galloIl$ in the fiscal year 1939, 

Sp'irits W/:thdrawn from distillery cistem "rooms for tax pa,yment.­

Undnr anthority of the Liquor Tnx Administration Aet of Jnne 26, 

1936, withdrawals of distilled spirits for tax payment are pnrmitted 

in packages and tank CaTS direet from disLillery cistern roOll, und in 

tank cars from the internal-revenue bonded warehouses. DUling the 

fiscal year tax.paid withdmwals direct from distilleries were as follows: 

In packnges, 286,607 tu..'{ gallons; in tank enrs, 9,380,127 tax gn.Ilons. 

Sec table 60 for withdrfl.\yals from internal-revenne bonded warehouses in cases and table 58 for totill tax-puid withdl'll.wals. 

Fermented 'fIu!lt h:quors.-Approxirnl1tely 54,000,000 bfln'els of fer· 

mented mlIlt liquors were produced duriog the fiscu.l year. '1'his 

figUl'e represents a decrense in produet-ion of 2,450,000 balTels, or 4.4 

percent, from the preeeding fiscal year, 

l-l'1:ne.-The production of still wine was the grentest of any fisenl 

yenr, alllounting to approximately 232,000,000 wine ~allons, Taxpaid withdrnwnls of still wine also reached a new high, exeeeding 

67,350,000 gallons in 1939, compared with 61,250,000 gullons in 1938, 

The consumption of domestic spa.rkling winn, howeYer, decreased by 

12.3 percent, . 

ENFOReEMEN'l' DIVISIoN.-'1'he activities of the Enforcenwnt Division include the investigfLtion, detection, and prevention of willful 

and fraudulent violations of thn inte.rIlal revenue luws relating to 

distilled spirits, wines, find fnrmented mult liquors, 

DUling the fiscal year, 12,059 stills were seized, hnving fin uggregate 

llfl,sh capaciLy of 1,895,277 gallons, and in eonneetion therewith 

8,076,461 ga.Ilons of mush were seized und destroyed. The ilwesti. 

gators also seized 336,268 gnllons of spirits and 4,556 uutomobiles fI,nd 

trucks. '1'he total appraised yalue of Lhe properLy seized amounted 

to $2,222,899. A total of 28,844 persons were an-ested for Fedeml 

liqnor law violntions, Compared with the previous .fisefl.l year, still 

seizures increased 5.7 percont, lllnsh seizures inere!~sed 6.9 percent, 

and arrests increased 11.5 percent, These incrensfls reflect u shifting 

of enforcnment efforts to areas where the typienl violator operates on 

11 small scnle. 

During thn fisen.l year, invest,igntions in 595 eonspiraey euses, that 

is, those involving major violatiol18 of intol'llal revenue liqnor laws, 

were initiated. Conspiracy cases t.erminated by court aetion totaled 

323 and resulted in the conYietion of 1,983 defendants, involving some 

of t.he most notoriolls rlleketeers engllged in the illicit liquor trllffic. 

The rnw mnterials control program was ext,ended undflr Regulations 

No. 17 to combat the me of grunulated sugur for illieit distilling. 

Enforeement of thnse regulations has been effective in preVfmting 

fraud OIl ~he mvenue, . The preveni.,ive,e!Iect of this program has been 

~e~~cte~ 1.0 the reductmn of the quantltIeS of mat,erinls purchased by ~ll~c~t dl~tI11e:s as well as by tl~n,s~JD..I!er,qn~ntities of mash found per 

ilhmt stIll SeIznre. O,-er 500 IlhCIt dIstIllel'les were seized durinO" thn 

yellr llS a direct resnlt of informlltion furnished bv delllers ,~nder

R.egulations No. 17. Distribntors of denlltnred lileohol mfldn similar 

reports under Rngulatiolls No. 92. 

I: i 

t

l 

,I 

, , 

ii 

Ii;[ 
32 ImpOltT OF CQMM}SSIOl'n;;R OF INTERNAL RE''ENUE 

Tho Unit's cffcctjycncs.s :110 11 In.\\" euIoreement agency was' improved 

during tho yeur by illCl'ClIsillJ.!: the crnpllilsis upon the tro.illing of 

invostigatol'S llud by tho jnstlllllltion of bettcr technical equipment in 

field officc.g. 

During the fiscul yeur, 265 il.ppucatiollS for purdon and 3.683 

applications Cor pnrole were o);llmillCd find reports submitted. A total 

of 266 applications for purdon und 3,785 upplico.tions for parole were 

received. Fn~LD INsl'.t:cTJON DIVlSION.-This <Jivu,1.on plans, coordinates, 

llnd supervises tho inspection service of the IS sllpervisory dist,ricts 

in tlIe DUlted Stutes which urc under the jurisdict.ion of tbe district 

supervisors, und pl"ovidcs for the geneml illstrnetion of t-he inspectors 

und storekeeper-gaugors in the se\'eml ~ist'l·iels.

The division is churged with tho llssignment, direction, ond super­

,ision of a group of techlliclllly t.raineel fieltl inspectors opcrating 

directly from the hllutlqtmrt,ors office, and is rl'~,>ponsible for fJw proper 

funet.ioning of the inspection divisions anLl r;;torckeepel"-gaugcr~ in the 

field offices, 

Final deter/uillu,tion for thell.pprovul OJ' dislIppl'O\'lll of npplicuLions 

for the esbllblisbment, of industIial ltlcohol phnts, lllcoliol bonded 

wurehouses and dOlllLturing p!l1llt.s, dis.tilleries, fruit dist.illcl'ies, distillory dCll:l!,ul'ing bonded wUl'elJouscs, intelTlfl] reY('Jlue bonded WlLI"Ohouses, ulllll'Cctifying' plallts is made by tho didslon. FUlIlll'e\·illwof 

qUlllifying documents submitted in c:ollnl'letioll with tho cstnblisbmont of bondod field warehouses, bonded BtorcroomsJ bOllded wineries, 

llnd breweries is handled by thr, division. 

l\lnn:v l;bllllges wm'e mllde ill tile premises, construction, and equipmellt of, e::;t~hli;;be( l pllUl (s during t]le fiscnl year, requil'iug eXlHnmlltion 

of apphcuwOlIS, 1l0tlCe,;, bonds, consents of surety, plats, plans, alLd 

other documents submittod in connection witJI snch chunges. The 

toLu] llumbar of such exumitlutions, including those covering' 255 new 

plllllt.i fl.nd 2\)4 pllWlLs discuntilllled, was 17,640. 

Speeinl inspection Courscs were continued in eaeb district 'lor the 

benefit of inspceLul'~ tlud storcl.':eeper-gllngen;;, to improve their knowlellge of the pmetienl plwses of pltlllt operation and to provide standllrcl 

mothods fol' gJ'Clttel' cfficiency IUid economy in t.be performance of 

their duticg, A U1lunHl! of instruction for storekeeper-gaugers wus 

preplll'ed, ouLlilling I·ulos of conduct, responsibility of Government 

officem, ilnd their gellerul dutie,;;, includinO' a deseript.ion of the chcm.icol o.nd llIechanieul proec;;ses iU\'olved inoLlIO mllnufactnre of distilled 

spirits and ulcohol. 

A lIew SYSWln of llluintaining files llml reccrds WilS installed in ull 

intemlll rcveulic bonded wllrehouse,;;. This new system provides 

unifonn records co\'cring receipt, stomge, aud withdmwlll of spirits 

in lieu of vuried lind complicat.ed methods previously followed, and 

o.lso permit,s tho simplificnt,lon of numerous reports und records. 

Plants find waruhouscs in each field district were zoned to permit 

st.orckeeper.gaugen; to be a~signed in close proJl:imity to their homes, 

\vith permallCll~ P05tS of duty, thereby providing more effieient ond 

cconomical supervision of such plnnl.s. 

Field ins"(Jectors visited ItIl prouueillg und processing- plnnts ~hroughout tho Unltcd StlltCfI, to determine t.hat Burellu policy ond Lhc technictll ref[lliremcnts of governing lttW Ilnd regulatiom; wore heulg complied with und that IldoquutCl supervision was baing ~aulLained by 

IIII! 

nEPOflT OF CO,;\IUISSIONEr.. OF INTERNAL llEYENUE 33 

inspectol''S Md storekcepcr-guugers operl1ting under locul district 

supel'visors, A total of 64,409 Lllspections of plants und pormitLees 

\~-I\.S mode duri.ng Lhis period by inspectors iu the snpcITisory dist.l'ictS. 

LABORATORY DrvlsION".-The Laboratory Di"ision compriscs a 

centl'alluboratol;" in WllshingLon, D. C., and 15 bmuch laboratories 

locatod throughout tlte counLry. 

'1'lle divisiou p&forms un Lhe chemieal work for tbo Bureau of 

Int.orMI He,-enue, Bureau of Narcotics, und Fedeml Alcohol Administrnliou; it frequently as.':\isLs Lhe Bureau of Customs, Secret Serdce, 

Fcdornl BUl'tlilU o( Invc;;t,ign.tion, Coast GUltrd, )lust Office Deplll'Lmellt, Stu,to lllcoholic bevewge coutrol boards, and poli(:Q dcpu,rl.ments. 

The grentCl' part of Lhe work, however, hllS (0 do ,,"ith Ute permissive 

.and enforcement features of iuternlllreyenue and nll.rcotic luws. 

The WILShingtou laborllt.ory is primarily concerned with bllSic prohlems, such us tiw development and modificu.tion of methods of o.nulysns 

lor tlte great vllriety of products subm.itt.ed and the formullltioll of dClnatured fI.lcohol. This necessiLfI.Lea illtensiYe reseu.rch HS to the actual 

components of nIl nlcoholie productsi fI lmowledge of t.IlC eifel;[, of 

.diverse lllllnuftlctllriJJg processes on relut.ed proliuct.s; :lbst.rllct.illg current, tnehnieal publiclltions; and the testing of proposed dOlllll,Ill'llHLS, 

lloliline uctivitins or thc Washiugton ]uborul,ol"y include t,llc cxumilIllLion of j.110 fonnulae for all prcpal'lltions ano processes in which 

denu.turcd ulcoho1 is ui:\ed before peJ'mit.s are issned by tltO district 

sLlpcrvisol's 101' Lite withdra.wll1 of 11leohol. 

Propfl.rn.tions lllfinufuctured with tllx.paio nlcohul lIml wine ure 

(Jxlllllined for tbe purpose of determinulg whe~he(· thc)' IIrc fit fur use 

us It be\'omge fI,nd thus subject to the tfiX ICYlell 011 l'eeLi!iIKI spil'its. 

Processes used. in distilleries, wineries, breweries, llnd indusLrinl :110.01101 

and rootifying plullts are re\-iewed by the Illbol'llLOry, 

For tJlC l\'liseelillnoous Tn.x Unit the lo.boratol;" eXILIninos oleollllll'go.rine, mixed flour, fill~d cheese, MIllltemt,ed butteI', lubricating 

oils, SOllJlS, etc. 

The technical experts in Lhe 'V:lshington labomtoD' were used on 

nUlHorous occllsions in re,ocntion procecdings held by the :Federal 

Alcohol lulmini,:;t·rlltion im'olving t.he misbrunding und labeling of 

di,:;t,illed spirits; they (lfl,rt.iciputed in suits brought ugainst the Government inyolying Lhe refund of taxcs collccted on nllSCellUllcouS nrt~clcs;

and they ltnye cooperated with mHnufo.ct·ureI'l5 of fruit concentrates 

towfll·d tltc development of standards for true fruit ex:t,ructs which 11re 

unfit, for bC\'erugc llse. 

J~xccJll, fol' the rose/1.l'ch felllmes, the work of thc field lubol'l1tOl'ies 

parlllleis LhaL of t·he \\TlIshington laborlltory. The chemists uct lIS 

lld\-isors to the district supenison;; on technicul mat,tcrs; tlICy inspect 

brcweries, distillcrie,:;, rectifyi.ng plants, und plnces seized by Cllforcolllel1t Of!iCCl·S, ond are called us witnesses in legal proceedings_ 

During Llte pust yt)ur the following uew methods of onu1yses Illtve 

heell ~Ie\-eloped by tbe division: Detent,ion of procaiue in hC\'oill; 

oeteetlOlI of llLnnuitol as au udullerfiut iu llurcoticsj tuble for ebullio· 

metCI's tor usc \\il,h liquids eontnining solids; u,Pplicutioll of nellt,ral weli~t) pliot.QIllcLer to quantitative oeLermmutlOlls of mClthllllOl in 

spirits; develoJllllent of Intent fingerprin t on It lIlctfl.llic surfnC'.e hy CUlldlo 

f1ulllej rCliltiing coloI' of \vltisky with neutrul wedge phOtotllClWr; ~ntol'Ininntion of cOC'line in coclIine, stovu.iuo, proouine lIIiX~llrCSj 1m 

unprovod mothod of del,ermilling y'01u,tile und fixed ueids ill whi!:\ky j 
34 ItEPonT OF COMMISSlO2'.'lm 01" INTERX,\L RBYENUE 

method for oetermining grl\pe color in other thn.n IP'ILPC wines; (ormu!lw 

for colculo.ting tIle capacity of column stills. 

A moleculul' still vms dc\'elopcd and successIull)' put in opcrntioH. 

This Ilpptlmtu5 is so constructed that hen"y viscous liquids muy be 

cYllpornted nt \'CI'Y 10\\' pressures l\nd tcrnpemtUI'C5. The vapor lco.ves 

tbe SurfflOC of tIle liquid without cbullitioll, owl milT be collcckd Ior 

oXllminution. This still is being used in the examination of whisk)' 

solids, frllit OOncel1~nHeSJ Ilod Illllrihwma l"o;;in. 

Iu tho fiel(1 of d",wJ.wred o.lcohol olle new Iorlll\llu, nllmely, sJ}ocinlly 

dcnatm'ed ItlcohoJ '"23-H, WltS developed. This ll.lcohol is for the 

prepllration of J'ubbiug alcohol compounds oml was :luthOlizcd to meet 

the odor objections to specially dellutmed ulc0110123--G. 

The in\'e31lgntion of wines und whiskies hlls developed considcnlble 

vulullble inforlnl\tion appllcublc to uetcl'U1illiJ\~ their chnructcr, 

metbou of mllllUfuctnre, conditions of stor:lgo, llIlU other informatiou 

necessfiry ill enforcemcnt and tllX problems. 

The prog-nllli for future resenreh illl.:ludes n. study of genuine Scotch 

whiskies; the identillcntion of wines pl'epnI"ed f roni dift'creIlt, [mits nnd 

demetion of adlnixtw1l of dift'ereut kinds; a conunuution of the study 

of aging of whisky under "l1ried conditiolls; n compilation of datu of 

alllllyscs of American whisk-iesj 11 contiuu'1tion of t-he senrch for more 

succe;;sfulaml moro tlceeptllhle delllltUl'ants; and improvement of the 

present metJlOc1s of lI111l1yses. 

There wero 77,879 sllmplos roeei\·ed hy the broneh loborntol"ies, 01] 

increuse of 10,1:~6 over the preceding yoar. The lo.borotory in "'~o.shington, D. C., eXllmined 7,030 snmples-],49G less thun during 

the preceding yellr. 

AUDIT Dl\'ISroN.-This division conducls t.he plant operation, tax 

occounting, assessment, claim, amI compromise work of t.hc headqunrten; offiee of the ~.ucohol Tax Unit.. It supervises generally the 

work relllting (,0 tho rna-ouffieture, storag~, t.ax pnrmcnt, s:lle, mld use 

of ulcohol, denlltnred Illcohol, distilled spirits of 0.11 kinds, wines, nlld 

beer; and o.lllllillisters the provisions of the int.ol'lUlI revenue laws and 

tho regulations pertaining t.horeto. 

The work relating to the opel'lI.tions l1nd tmnSllct.ions of distilleric6, 

1l1eohol plants, bonded warehouses, dennturulg plllnts, breweries, 

wineries, reetifying plants, o.nd other estoblishments at which liquors 

arc sold or used is lliso wldcr supervision of this division. 

Assessme1lls.-During t.ho fiscal year, 12,342 reports of violations 

of tho intel'nal revenue 1,1WS pertaining- t.0 o.lcoholic liquors woro 

roceived from the fiold offieors, roviewed und nudited, and t.ox lial~ilities disclosed theroby wero assessed, inclndill" [ld valorem pell[l!tlcs. 

Thero were eertified to the Commissioner for u';.ossment. 14,596 it.cuns, 

totilling S3,519,941, listed in the Bureau, [lnd ]55,378 items, aggregating S80,037,278, listed by collectors. 

Number of claim! recciv'd aTld dispuud of by Audit Division duritlg ji8col year HJS!) 

R;\;;~I~I" ncr"n,J V"'ol· I Aba'e· 

men~ Je.e',]blc .t",n(,' On --llil---,-,,- ---Iii'"--.-,I ]'''u<! hly I. IU:18....... . .•• _
 lINlelve<l <tllllnK .1""",......._ _ ". ~·ll 7. fo3~ I •."
 

2-6~' StO,~ I.P21 I~, 1M 

Allo..-ed ______ ••••.•.•••••• __ ._. _ ~~--j,363

ToWl."•.•..••••••.•..••••••. 

U.6VI R,t,}..'<'Ic<I•••••• ______ •••••••••••___ S31 36-l I !HI On lIan<l Juno 30, lln9.....•••.•• ;'\I 317 211 '" 

ToW ..• _ .••••••••.• 2.G~' i 8.07~ I l.ll'll 13, '"l~~

I Tot,,] Amount 

787 

~.""

'~.30'.S"t2(l 7. Mil, 7~.(iljI

2-\.~~

:Ia. !I'.!I' l,g 

a,. 11:12 

lfi.':''>3.mI.V~

~,Il::'1, IHP. ~1

O"~i.1I37.43

2- JOO. 7:13. 

II',. 6:.3.l',lL. g~

l~ErORT OF COJ\1MISSIQNEIl. OF INTEIl.NAL REVENUE 35 

Offers in com]J~omise.-Attl~e boginning of tho fiscul yeur there were 

on Tiand 506 oftel's, llg-grcgut.mg $92,560. Dunng tIle yoar, 15,019 

offers, tlJllounting t.o 5309,168, woro received, of which 178 Wele 

lorn"urded t.o the Depllrtment of Justice unt! 752 were retum~d to the 

field offices. During tho yeoI', ll,563 oUors, oggregat-ing $275,522, 

were Ilccepted, ond 2,452 oITcrs, totllling 564,900, wero rejcctod, 

le3.\'log- 580 offers 011 hund at tbe elld of the fiscnl ycar. 

AI,COHOL TAX SECTION Qi' THE OFFICE OF THE GEN"ERAI, COUKSEL.­

This section hondlcs the legul work llrising in connection with the 

ndlllinis{.mtion fmd cnforcement of tho inwrnal revenue liquur IllWS. 

The work includes the prepllmtion of opiuions llnd briefs relllting to 

USSCSs.nlCllt, eollection, IlblLl..cmcnt, and rofund of liquor tuxes nnd 

pcnultios; compromise of civilllnd criminllilin.bilitics; and thc remission or mitigation of forfeitures. Tho section preplll'cs citntions to 

revoke inuustrial Ilod dellatured alcohol \,ennits, conduets permit 

heorings, nllu reviews rcvoc~\tiolJ records. t llssists tho Depurtment 

of Jnstlce in connection wiLli civilllnd crirniTlIll cuses llrising umler the 

int.erool rc\"euuo liquor lnws; givcs logftl adviee to the Deputy Commissionor of the Alcohol Tnx 'Urrit, district supervisors, and other 

officillls on questions involving int.erprotlltion or eUllstruction of sllid 

lIlWS; uml revicw;:; all cOlTespolldence prepo,md in the Alcohol Tax 

Unit involving logal questions. 

Work performed by this section, in Wllshington alld in the field, 

during Lho fiselll refir inelurled prepomtioll of 6,871 memol"Om]a, 378 

briefs, 5,054 opimons, 12 purole eu,ses, 230 libels, ond 36 iudictments_ 

Revicw work included 8,000 coso reports, lJl elo.ims of over $5,UOO 

eaeb, lind l4,341 compromise enses. In addition, 4 revorotion eCLses 

were hun dIed, llud 828 petitions for remission or mitigation of forfcit.ul'l'.S wero exlUll:incd llnd iiuHlly passed upon, 

wonKS PROGRESS ADMINISTRA1'IOflO PROJECTS 

Dnring 1,110 yellr the Burllllll of Intemlll Revenuo contilHloll work 

on its two work relief projects rlnnllccd fmm funds provided lJllder
 , the Emergency Relief Appropriftt.ion Aets. Thoso projects nrc under
 

t·he supervision of the Accounts and Collections Umt ILnd tho Aleohol
 

Tllx ul1it. 

Aecou71ls and Collections Url"il (miscellaneous tax) projed.-This 

project comprised II sur'\'CY of miscellillleous 1axes condllctod in the 

field collection ser"icc of tho Bureau. The work was Cllr,t'ied on under 

the di"ectioll o( tho oollcetnr:! uf internAl rCYOnU0 in 20 of tho colloetion diskiets in the United States llnd iIlYolved an jntensivo eanYllSS 

to effect. l,\W colleet.iou of delillCJllent nlld delleient stamp tflxes llnd 

taxes OIl sponi::ug goods, cosmetl(:s, cllpital sioek, cundy, I1lltomobile 

parts, admissions llnd duos, t,il'l".S and t.uhes, mntcl}es, rlldios, eleetric 

refrigerators,]'ewclry, furs, nnd electrical energy. The number of per­

&lns employe on this projoct durmg the yoar fweragod approximately 

60G weekly. Alloclltions to this project during the venr fiJllOtllltod to 

$702,i64, lind ohliglltiollS were incmrcd llggrogflti"ng $6G1,044. As 

u result of this work, the sum of $10,Oa8,G14 of misce.llflncous t.uxes 

WllS nssessed or reeomlnendod for ~scssment during the :rellr, find 

$6,145,273 WllS collect.ed. 

. Alcohol Tax Uni/. (retail liquor slores) project.-The project comprismg the inspection of retail liquor denIers in vnrious cities of the Unit.cd 

Stutes was continued during t,he fiscal yeul' for the purpose ef SCOillg 
36 REPORT O:r COMMISSIQNEU OF IN'.cERNAL REVENUE 

that the Tctj1,illiquol' dealer£'. eomply with the requirements of tbe ItlW 

as it relates to their busIness. During the yellf tllloClltions t(J t,his 

project lIillOUllt,eu t,o :;;302,5~8, flnd obligations were incurred totaling 

$284,131. As fL result of these inspections, 13,424 dealer;:; were found 

yiohl.ting the intornnl l'e~'cnlJe liquor statutes during UlC yeo.r, lHld 

revenues of $232,377 were collected. 

TECHNICAL STAFF 

The TeclmicIIIStlllT is t,he llppeJlatc llgency of the Bureflu of lnternnl 

Revenne in the detcrminntioD of rlloomc, profits, estote, llTld gift tax 

Iiabilit.ies. It is an independent flgenc:y ill the Commi:;slollcr's office 

nnd perIorms its unties. under the Commissioner's supervision. In 

general, it.s work rela1,es toO the closses of tflxotion wlueh laB within the 

jurisdietioll of the United Stflt.es Boord 01' Tflx Appeals. In fl cose 

properl~y before it, the StfdT is fl1so the exclnsh'e represtmtfltiye of the 

Commissioner in the cOllsideTlltion of all proposals submitted by the 

tux payers lor the sett.lcment of income, proJits, estate, n.Jld gift tu.x 

liabilities, The oporul,ions of the T~chnicfl] Stuff for the fisc:J year 

cndeq JUlle ;~O, 11)39, mny be divided into two principfll C11,tegories: 

(l) Jt.s ael.ivities under UIC old procedure, flllU (2) its flctidties under 

the program 01 decent,rflllzntion, which bef'.lllUe effective in the various 

scetions 01 the COlmtry ftt vhrying dfttes tlu'oughout the yeo,)". 

(1) OLD PHOC.EDUnE 

The prineipfll duty of the Techllicfl.l Staff nnder t,he old procedure 

was t.he settlement of tux disputes co.... ering cases' docketed by the 

Unit,ed States BOfl.rd of Tflx Appeals and cases in the so-called "90­

day" status, These sottlement uctivities conducted boY and through 

the Wl1shilll!ton oiliee of the Staff were brought to a final conclusion 

dming: t,he fisenl year ]039. On July 1, 1938, the Staff had charged 

to the Washington office 2,852 income, esto.te, and gift tax docketed 

cascs involvillg 3,645 tax years, together 'with 187 "90-day" coses and 

n few miseella,neous eases. Dming the fiscal yCI1')", 1,633 docketed 

cases were received and 944 cases considered to a conclusion. The 

entire inventory of Board dockets was either returned to the Chief 

Counsel pI'ior to the eompletion of Staff consideration, or transferred 

to the seveml'field divisions of the Staff. 

Of the 944 doekets considered to a conclusion, 511, or over fi4 

pereent, were settled by agreement. These set.tlements involved 

asserted deficiencies of $19,812,805, and the agreed settlement 

defideneies aggregated $9,899,226. The 433 docketed cases which 

were fully considered without aniving at any settlement were transmitted with memorunda of fft.cts und law to the offiee of the Chief 

Counsel. In addition to the foregoing 944 doeket.s, the Staff a1so 

considered 16 dockets involving the accumulation of snrplus to 

evade surLuxes or involving personal holding company smtaxes, of 

whieh 9 were settled by u.greement. These 9 dockets showed asserted 

deficieneies of $1,674,779, which were settled for $1,040,996. 

During the fiscal year the Staff in Washington considered 576 

ineome, estate, und gIft tax cases in the "90~day" st'l,tuS. Of these 

eases, 115 were settled by ll.greement, 199 were disposed of with no 

petition filed (the defieieney shown in thc st'l,tutory notieo being 

assessed in full and liade available for collection), and 2GZ were 

appealed to the Board. In the 314 cases closed by o.greement or 

REPORT OI!' COMl\USSIOXBR OF INTEP.NAL REVENUE 37 

without the filing of petitions, the asserted deficiencies amonnted to
 

$3,427,465, and the assessed deficieneies alllounted to $805,932.
 

The work of the Staff field representatives at Dnllas find Cleveland 

prior to the establishment of field divisions in those areas included 

considemt-ion of 90 income, estate, and gift t,ax eases in collabomtion 

with attorneys of the Chief Counsel's office, iu which cases deficiency 

notie,ec; were issued hy the local internal revenue agent in c;harge under 

the "Cleveland pldn" of decentra.l.ization. A total of 57 of these II: 

euses, including 39 dockets and 18 "90-day" cases, was settled, with i 

asserted deficiencies of $204,862 and agreed settlement deficiencies of 

$131,]40, I 

On July 1, ]938, there were ou hand 452 compromise cases; during 

the fiseal year, 905 were received and 90·5 dispo6ed of (including 77 I 

tmnsfers), leaving 452 on hond Juno 30, H13g. There were 22 Clxtensioll of time eases on hund July 1, 1\138; 256 were received find %4 

disposed of, leaving a·halance of 24 on ho.nd June 30, 1939. Final I closing agreClmClnt cases on hand July 1, 1938, nurniJere\i 8; during- the 

fiscal yeur 170 were received and 116 disposed 0[, with a balance 

remaining on June 30, 1939, oI 62 cases. I!, 

The totill number of all classes of cases considered to a conclusion 

by ~he Technical Staff under the old procedure during the fiseal venT 

1939 was 2,587, summllri7.ed as follows: "II 

Dockcts (other than scct.ion 104 cuscs) ~~ . _ 944
 

Dockets (section 104 cases) _~~~~~~~~~~~~~_~~~~ _
 " ~~~{~~~l~~~~~;~~~;;es============================================= 'JO

314 

Miscellaneolls cascs~~ ~~~ ~~ ~~ ~~~ ~~ ~~ ~~_ ~~_ ~_~ _ _
 Compromise Cl1ses (excluding transfers) _
 828" Illi, Extemion or time cascs ~~~~~~~~~~~~~~~~~~~~ _ 254
 

Final dosing lI,greements~~~~~~~ _ ~ ~ .
 116 

TotaL ~~~~~~~~~ ~~~~_~ ~________ _ 2..')87 

This total, however, does not include the settlements effected by the 

joint efforts of attorneys from the Chiof Counsol's offiee and members 

of the Washington office of the Technical Staff, on cireuit cllJondars 

in areas not thcn operating under Ute present decentralization procedure. DUling tbe fiscal year an average of five Staff lllell per month 

gave full time to such circuit calendar settlements lind partieipllted in 

the settlemeut of G83 dockets. 

An analysis of the operations of tho SLaff under the old proeedure 

is shown in table 86, page 168, of tIns report. 

Summary of Siaff operat';'ons unde-r old procedu7·e.-Since tho operations of the Technical Staff undcr tho old procedure werE' eoncluded 

within the fiscal year, n brief summary of Its work from the duLe of 

its organization is considered appropliate. On July 1, 1933, thore 

were pending before the United States Board of Tax Appelils 16,502 

dockets. In July, 1933, the plans were perfected for the handling of 

eircuit calendars of the Board on a large scale. This program has 

continued uninterruptedly to the present time lmd on June 30, 1(31), 

there wero pending before the Board 6,571 dockets. The expalU.<ion 

of circuit calendar operations, resulting in the dmstic reductjoll of 

pending Board dockets, brought about a materiul change in the 

location of settlement work and demonstrated the advantagcs of a 

decentralized procedure. 

The Technical Staff was created aud begttn funetionrng as of Novomber 16, 1933. By its organization, the settlemont work in tax ilisput,es 
39 38 R£PORT OF CQ)fMISSIONEH OF IN'J'EHNAL ltEVENUE 

pending before the Board was plUC{ld npon n new bnsis. This WIl.S 

pUrsUfillt to the Administration's progl'llm for remedying defects in 

tho procedul'e for determiuing und ossessing taxes. Under the procedure of the Staff, the senior technical fidvisol', under whose supervision 0. basis of settlement was re.llehed in !I. purticulo.r ease, Wfl.S 

rospoll9.ible Ilnd reported directly to the Commissioner of Internlll 

Revenue. In this wuy the employee with whom 1,he ta},.!lilyer 01' his 

representative dell}t in working out an agreed basis of settlement 

became responsible for the submission of the sume to the Commissioner of lntcrno.l Revenue fo!' acceptanee or rejection. By this 

change, 11180, there was largely eliminn,ted tile delay incident to repetitious review of cuseS ree.ommended for settlmHent. There was likowise obvinted tho ullsatisfactOly resultB incident to a series of reviews 

by employees who had not partieipated in conferences wit,h the 

tfl1r;payor. 

Duriug the period November 16, 1933, to June 30, 1939, the Staff 

considered to a conclusion, under the old proeedure, Hi,176 docketed 

income, esttlte, ond gift tax cases, of which 9,212 were elosed by 

agreement- und 6,964 mcommended for defense. The 9,212 cuses 

dosed by ugreemeut involved :lsserted defieiencies of $192,383,326 

ll11d recomputed settlement deneiencies of 892,877,8]0, or 48.3 percent. 

'Thc foregoing figures include 174 doekots involving the n,ccumulu'r,ion 

'Of surplus to evade surtaxes -or invoh-ring persontll holding eompany 

surtaxes, of whieh 118 were settled by ngl'eement; these 118 dockets 

showed osserted deficiencies of $18,320,473, which were sott.Ied for 

$5,743,242. 

The above figures for ine-ome, estate, und gift tax docketed eases 

represent, the results of consideration of Board cuses by the Stllff on 

its own re;;ponsihility and do not reflect the work of tho c.ircllit CIl.lendl1.1' 

groups composed of attorneys of the offieo of 1,he Chief Counsel and of 

members of the Technical St.aff. During the above-mentioned period 

t,heSt:l,ff participuteu in the settlemont of 8,669 doekots on such circuit 

colendll.rs, ond an O,YCl'flge of 14 Staff men per month gave full timo 

to this work. 

The Stllff also handled in WBShingtOIl, during the period mentioned, 

6.130 60-dflY or 90~dll.}' income, estate, and gift tax cases, of which 

2;0\)0 were settled by agrcement, 1,830 were elosod without the filing 

of II petition, nud 2,:::n0 were Ilppealed to the Board. The GO-day and gO~du.y eases settled or closed witbout tho ruing of :l,n appeal involved 

proposed defieioneies of $22,526,943 and assossed defieiencieB of 

$10,650,278, or more tbfl,n 47 pereont. In addition, the Staff fl.ISO 

considered and disposed of 713 miscellaneous eusOfl. 

The Staff begl1u to funetion on compromise Clises Oil or fLbout .July 

1 1934 and duriug the 5-yeal' pel'iod cndod ·June 30, 19a9, hundlod t~ n cO~lClusion 6,319 of ~itch c,asos. During the sume period, 1,808 

a...tension of time eilseS and 1,033 fin;.}] elosing lI,gl'oomen t cases wero 

given nnal considerotion by the Stan'. 

S\lmmllrizinO" the forcoJ'oing fiO'U)'es, the tot111 number of ull clusBes o 0 0	 Id . of coses considered to a eonclusion under the 0 pI'Ocedurc, m or 

thr01]O'h the 'Washington offiee of the St,lIlt from the dute of it.s Ol'ganiZlLtio~ until June 30, H139, W,lS 32,17\J. This figure does not inehlde 

the 8,ti69 dockets 011 Doard eircuit calendurs in the settlemcnt 0' 

which the Staff pll(·ticipfl.f.od. If (,hc In.ttor are included, the 'total 

numhor of nIl clasBes of cuses handled to n. conclusion. in whoLe or 

in part, by the Wushington office of the Stuff under the old procedure, 

REPORT O~' CO:L'tIM1S;:,IONER OF INTERNAL REVENUE 

during the. poriod November 16, 1933, ta ,Tune 30,1939, was 40,848. 

In this cOlllposit,e figure fl. l'cllltively SIOllll percentage of Cll.8llS II,Ppears more than once hOCll1lSe of definitive Hction being taken at the 

end of distinct proeedurol st,eps; (1) 60-dfl)' or 90-dfl)' Sbltus cuses Tn 

which pet,itions were filed with tile Board, Ilnd (2) dockets recommended for defeuso which were sllbBcquently settled. 

(2} PRooaAM OF DECENTRAJ,JZATION 

In tbe preceding fisCIll year there \'fIlS immgurfl.tMI II, definite pro­

<mLln looking t,o the dcceJltl'l1.Iization of thc n;ppelbte proc['.durc for 

'the admi.nistrativo flettlemcnt of income, profits, Gstllte, and gift tax 

controversi.es. DUl'ing the fiSClll yCElI' onded June 30, 1939, in the 

developmcnt, of that progru.m, 10 {Ield divisions of the Technical 

StIli} were established by t.IlO Commissioner, \\ith the llpprovfll of the 

Secret-Ill")· of the Trells\l1'}~. By this pIal] [,he faeilitics of a StaH field 

didsioll reprosent, one unified agcncy for the determination of tlYll: 

liabili.ty, the settIe.lllont of contest,ed eflses, and thc dofeLJse of such 

ell.ses, when lleCG3SnTY, before the Banru of Tax Appeuls. 'flte 10 

field didsirms, in the order of founding, nre: 

I.	 Pacific DivisIon, .-.rganizcd Jnly 1, 1038. 

Territory: (;~lirornia, 'Was!lIugton, Oregon, M()l1tam~. luaho, Utah, 

Nc\·"da,	 ArizOllh, and the Territories of AIlL';ka and Hawaii. Lo~al ()ffiee~: 1.0s Allgeles, S:ln Francisco, Scattle, and Portland. 

2.	 ?\eW York Division, orl1.(l,nized August 1,1938.
 

TerritorY: StIl-t,e (,f New Yurko
 

I,oealofflces: New York City fl,nu Buffa~o.
 

3.	 Chica&o Divisioll, orgllni1.cd Septemher 1, HM8. 

Territory: IllinoIs, IndiIma, Wisconsin, Mill11Csota, Nor~h. Dakota, ....lId 

S<:'uth Dakot'll.
 

Local omees: Chicflgo, Indianapolis, MilwaukN, llmt St. Paul.
 

4.	 Central Dil"isIon, organized Jallunry 1, Hl39.
 TeITitcr.~·: Michigan, Ohio, and K"ntucky.
 

Local offices: Cl('ve!and, Detroit, Cincinnati, a.nd Louisville.
 

.'>.	 New England Division, orl<anized Fehnlar.r 1, H139.
 

Territury: T)u" ~ix New Ell!;!Olld State",.
 

Local offices: Boston and N..w Havcn.
 

6.	 Eastern Divi.;don, ol"l{:l.l\\zed March 1, 1930.
 

Territory: Penm;y!vaniil. a"d New Jersey.
 

Loca! offices: Phill1dclpllia, Pittsburgh, and Newark.
 

7.	 Southwestern Divi~ioIl, orgaJlizlJd April 1, Hl:;9.
 

Territory: Texas, Oklahoma, Arkansas, LOlliiliana, and Mj8~issippi.
 

Loeal offir.c~: DallM, Houston, Okl..hOlUa Cit,y, ~nd New Orleans.
 

8.	 Western Di\"isioll, or",anizeu April 1,1939. 

Territory: Missouri, KlI.nsu);, .!'\ebr/h'3ka, Iowa, Colorado, Wyoming, aud 

New	 Mexico. 

Local ol!ices: St. Louis, Kansas City, Omahn., D",nver, llnd Wichitll.. 

9.	 Southern DiYi.~Ion, orgllni~.;:u MllY 1, 1939. 

Tcrritory: Aiiibama, Tennessce, Georgi". South Carolina, and Florida. 

Localoffices: Birmlllgham, K :t~hvillc, ..\tlll-ntll., (l,lld JlJ.Ck~OllVilio.

10.	 Atlantic Di\·i"ion, urganized May 1. 1939. 

Territor)': Delaware, l\bryland, Virginia. West Virgini&, Kurth Carolina, 

and District of Columbia. 

Local offices: Baltimore. Wilmingtun, Washington, Rlchmond, Greenahoro, 

and Huntington. 

1'hc provisions of the charter, us lUl1ended, of tho New York Division 

!l,re here given to dC3Criho the Il.dmiJJi~trutive chumcter of the decen~

trali:lIl.tion pJ'Oeedurc: 

M"r 31, Hl38. MEMORANDUM )'011 "!'IIE SECR':"l'ARY: 

Snbject to your approval, the ll.TI"al1gement5 and [Jror~dure below doocribcd will 

gQvf'rn the ui5po,~ition of l!!.X C!l!lf:~ aril;illg in t,im omccs of all inter,,!!.l revenn6 

agents in charge within the St.o.tc of New York. 
41 

II 

40 REPORT OJ.' COMMISSIONER OF IKTER~AL REVEKUE RFTORT OF COMMISSIONER OF INTERNAL RIWENUe 

TECI1f>IC"r. 5T"rr, tiE"" loaF;; DIVlsro!'<' 

1. Effective An~Bt J. Hl::lS, a di,'isioll of the Technical Sb.ff of the CommiolSiuncr's office will bc established cOlllprising the St.ate of New York. It will beknuwn /.s the New York J)ivi~i<ln <;Jf the Technical Staff (hcrcillllJtur rofurred tollS the Stll.lT DivlSioll). It will cUlLsist of a head, to be dcsiguntcd by the ComIllisai<":nm', and suell technil'sl a.._sist:.l.llts, lLllditors, and clerks as HilLY be lleCl'BSo.ry. It will perform its duties under tho Commissioner's BLJp(~rvi~ion thruugh tho 

BUIld of the Terhnie:ll St:t.IT, BUrCI\U of IntLrrtal RcVnlluc. Tile Stair Division 

will maintain division hl'/l.d'lUll.rwra:lot Null' York, N. Y., with bmnch offices at 

such other places wiUlin the division .'l.i ill t,he jndgment of the Commissioner 

ml~Y Up\lear advisable. 2, (a The HPlU! of tIle St.all Division will exclusi"l:ly reprClient the CommiSJiioner in the dctt:rmillll.tioll of FL'deroJ income, profits, estate, and gift. tux 

liability (wIH.'thC'r before or nfter the iSSllance: of II. 6(.alut-ory notice of deficiency) in 

all cases oriJl:inllling in the office of an\' internal revenue agent in charge hereinabove mentioned, in which the tallpa~:eI'ij have finally prorested the preliminary 

doterminution of liability made by that ollieer, e:l:ceplillg CUliC!l ill the prc.go-day 

statUI! in whic]' the special I\p;ellt ill charge has reeOlillnend<l'! <lrimina! prOIl<lCUtioll: Prouided, That the Staff Division shall not climinatr tho o.d \"alor"m fmnd or 11~'gligc1\ce penalty in any e:~o in the so-ealkd gO-da~' SLU:\.\lll, Qr \.hc pre_flO_day 

6LutuS, except with the ronr,UTrel!Ce of the special agenl, in cJl~rgc,

(0) 'rho Head of tho Staf!' Divi~iun wili a.l~o hRve e:telu~i\'e authurity W ~clt.lc

by stlpuhtiolJ 0) all cases docketed by 1,he United Stll.teB Bl)l\rd of Tax AppeRI~

lLnd pillced upon a calendnr for IWlLl'ing nt any place wil,]lin thtl krritury eom~

llrillill~ the jurisdiction of tIl[" NC'w Yorl( Dirision of the Tcelmicnl Slnlf, and (1) 

lLll elL~CB originating in the oince of /l.I\y internal revenue agent hI elmrge hereinnbo\'u lnCl\tiOllrd which are placed on the \Vashington ealcndnr of 8l.Ild Board of 

Tax APPC1Ils: Provided, That he shall not make or apprO"ll I\. ~\.iJlLllalion (or 

8utl.l, Illent in any docketed case except with the eonenrrence pf the el>nllsel for the 

Stlltf Division referred te· below. 

:1. A reprl".sentative of the Chief Counsel of the Bureau of Jnternnl Re\'ennc '110m be ~igned [tS counsel for the Stalf Diyision, with such Icgal lIud clt'ricnl 

nsaistallta D.l! he may require, His dntie.s "'ill be performed under t.he general 

eupervision of the Chief Counsel. He will advise the Head of the StRlf Division,_ 

,Ipon request, upon lel';ul questions arising in the determination of income, profits, 

estate, and p;ift t.M liability. He will advise the Head of the StaH Division 

also with respect to any prQposod stJttklLlent of tl docketed calle, Be will prepareallllwers to petitioll<; fiied with th<l BQard of Tax Appeals, copiell of WILlCh will' 

he furniBhed him by the Chief CQlIn~el, ill Cl\S('$ originating in lhe ofliees of the 

intemal revenue agents in charge hereinnlJo\'c mentioned; and llC wH! have 

exclusive authority to reprc.>ent lhe COlllmi:>l;ioner in the defeuse before tile 

Hoard of (1) ease~ plRced upou a calcndar for hearing within tho territorial 

jurisdiction of the Siaff Division, and (2) eascB originatin~ in the oUlce of any 

inwmal revenue agent ill eharjl;:l! hereinahove mentioned which arc placed Oil the· 

Wll.6hinjl;:t-on calendar of sa!!l Board o( Ta.. Allpe3.ls, but he shall IlOt stipulate 

before 1.he DORrd for the 5et.tlement of an~' eD.be except with the approval of the 

Head of t.he Staff Divisioll, 'l"he eouusel (or thc Staff Division will eonsidcr all 

memoranda prepRred ill ihe Staff Di\'i"ion directing the issuance of statutory 

notices of deticiency priur to t.heir appro\'al by tho head of the di\'i~ioll, and will 

advise hilll in allY such case whr.tller in counsel's jndglllent the proposed deficiency 

or Rlty larjl;:Cr or 6Jllaller deficiency could successfully be defended upon appeal 

to the lloard, Ho will also make such suggestions liS he may dcem adviBable as 

to the form and conteJlt of the proposed statutory notiec in n.ny such case, to 

insure that slJch notice will provide a sound hD.bill for defell~e sl,o\lId 1.I,e calle be 

appenled. The term "profits-tax Jfability" a~ elilployed ill any memorn"dulII heretofQre or hcrcn(ter issued to provide for the establishment of a field division Qf the 

Techllical Sl.!Lff will be eonstrned to iuelnde the liability of CDlltTactillg parlie~

for c'(ccss profits on Navy eontrnc1.<l arisillg nnder seeUoll 3 of the Act of March 

27, HI34 (48 Stat. L. 505; U. S. C. t.itle 34, section ~96), Rnd uudllr that Act.'LS 

alllondEd hy the Act of June 25, HI36 (49 Sta~, L. 1926; U. S. C. Sup. II, title 34, 

~ectiolL 496). [Amendment of Deeelnoor 5, 1938.1 

Notwithstanding the provisiuns of paTRgrapha 2 and 3 of tho lllcmor:l.lldullls 

cs\.4hlishing the seveml field di\'isions of the TeehnieRI Stall, thQ head of ellch 

stich di\'isioll ",ill have exclusive Rnthority to settle by otipulation, ~t)bjeet to 

the concurrence Qf the cOllnael for sneh dh·ision, all CalleS docketed by dill Unitcd' 

States B<!ard of Tall Appenl6 which origillakd in the otliee of ony interllnl revenuc· 

ageDt in charge situated nithin the re!Titorial jl.lrisdi<ltion of ouch dh'isioD, whieh 

Il.lay be placed npon a caleudar of said Board for hearing at R plRee l\"i~l>i[) the 

l,erritorial juri~dietion of any field division or the Technical Stall· adjoining oueh 

divisiull; and th<l <loull!iel for eneh sueh division will have e.. elusive an\.hority t..o 

r",presellt the COD)mis,~ionel' in th<l defense of such ell;l<lS before tbe B"nrd, suh~ jee! to the conditions onUlJ1erated in the memorandUms referred \.0 wjl,h respcc\. 

\.0 the epprovul of lltipulntioll.s for ;;ettlem<lnt by the llead of \.he dhisinn. [Amend_ ment of May 3, HI:>!!.] 

PJiIl:LlMIN...fl.Y PROCflDUILE DY TlIll: INTERN"'L RElVElo.'UE AGE"ITS IN CUAJiOE 

4, Deficil'Dc,r eMes will be llll.udkd in the ofliee of tile internal re\'enue agent 

in charge ill accordance with the provisions of the Int-crnal He\'enue Mauual, 

and other gencr&i instruetion.s, except in the follOWing particulal'll:, 

(a) Except ill frU\ld cases in Wllich prosecution i;; eon\<llnplared, the internal 

reyenue agent in charge will make and send to the tlLJ:payers b~' regist:.ered mail 

the preliminary notice of deficieuc,v in aU illCQlIle, prolitli, and ests.t<l ta.. cases 

ari~ing within his territorial iuri~dictiQll, aDd in alt {(ift ~nx <lases in which his 

ollice is directed hy the J3urcau to luake t.he ruajor tield examination. In n.ny 

case where the taxpayer \loeB not rel;jloud to the prelillliuary notice of deficieney 

within the time tlllowod by "Rill prtJJimillar.... llotke, the internal revenue agent 

in charge, without follOW-lip of the preliminary lIotice, will i~sue the statutory Ilotiee of deficiency ill thll prtJscribed form. 

(lJ) In any case where tlw taxpll....tJr files a protr.M arler the preliminary not.ke 

of deficiency hut deeline~ a cOllfllrence, thc internal revenue Rgeut in eharge will 

reeunsider the case ill tho lilj:hl of t.he pro\.e~t and notify the taxpayer of his 

cunclusions. If an agroement is llOt renehed, he will thereafter, depending upon 

the circumstances of the eu-;e, cith~r (1) i&sue the atatutory /lotiee of defieien<lY, or (2) advise the taxpa~'er \.hat Oil request the Cllse will oc referr<ld j.Q the ap_ 

propriate office of Ihe SLalf Dh'ision for huring, but. \.hat ill the absence of such a reljuest the slat.ntor.... Ilotiw of deficiency will be mniled at the <lxpiration of a specified lime. In thi, lal,ler event., the inrernal revellue agent in charg<l will 

issue the statutory llo~ieo upon the ta..payer's failure to requcl:lt n heariDg before 

the Stai! Divisiou within tho time specified. 

(c) In all,\" C(lJ;e where the tRxpayer files a· protest and a eonrcrence is held, 

but n'ithQnt agreeillent, the internal revenne agent in <lharge wm noti(r \.he 

t:upuyer of his eonelusions, advising him thRt IIpon reCJIleHt \.he cllse will be 

referred to t.he appropriate ofiice of the Staf!" Divisiou fO!' heal'ing, but tha\. in 

the absellcc of such a rC'1l1cst the statutory llot.ke of dcfieiCIl\'v "jJJ be lnlliled 

lit ~he ellpiratioll of a specific(i time, The internal re\'enuo ageIJ!, ill charge will 

is~ue the stlLtllj.Qr~· notice upon lJle taxpuY<lr's failure to reqllCBt. a hearing before 

tim St.aff Di\'isiol\ within tht! time specified. 

5_ The procedure for handlilig overassessment coses will h<l \.lIe same as that 

prescribed in the preceding pnmgTRph with relatiun to deficiency tlUes, except 

\.tm\. the preliminary notieo will inform the taxpaY<lr that if he fails to ll.CQniesec or protest within a specified time the inrerual revenue Rgellt in ehuse will reeOilllncnd to the Cornmissioner the issuance o( a <lertifieate of O\'t:ra.""CSMnen\. ill the 

amount stated in said preliminary lIotice, If the taxpayer rRils to respond to 

!.he prelilllinnry notil'e, the internal revenne agent in charge willl:lend the <lll.8e to 

tho llureflll for is.'>Uallce of the eerWicate of oV<lrasS<lSsment Qr other npproprjate actioll,
 

Pfl.oeEnURt; At"rl:l1l II.EfEJiENQE TO STAFI" DIVISIO,X
 

6, The Staff Divisioll will aecol'd Ilearings npon protestcr! e!Lses referred t.Q it 

hy (,he iJlternnl revellue agent illejlar~e ill aeeQrrlalfCe wi til the procedure outlined 

in the preceding pnrilfl;raph". It. will nQt considcr lJefore the js~uanee nr the 

statutor? notice uf delicielley auy case iu which 110 Ilrolest hll.S been fikd with 

the internni revellue Rgollt ill charge.. In Rn)' casc ill which prot<lst has been 

filed with the interual revenue agent, III ch.srge, it will Hot eOll"ider prior to the 

issllonee of the 6tatutory 11Otieo new c~lDt~ntiOlls or llew evidence that may be 

deeisi\'e with respect. to RIlY IURJor Issue, but UPOll \.he pre::;enlatiou nI :Inch 

eoutentions or evidence, wHl TIl(er \.he issuC$ il\\'ol\'e,' \.e the inlernal r<l\'enlle ~eJlt in ehnrge for (ur1.her consideration and (or eOllreronce with the taxpayer if Rd\'isable, 

7, When the hend o( the StRIl Division hIlS reached lL filial conclusion with 

respect to any cll8e, he will preparc a n1clllorRlldlllll thereof set.ting forth the 

exact grounds upon which his conclUSIon res1.<l. 'l'his IIlelnOTandnm will be 

l83843-30---4 

1

1
111: 


 
42 REPORT m' COMMISSIONER OF Il\TEnlUL REVENUE 

1.rlLIlsmitted with aU j,he pupers in the case to the interulLl revellue ageu1. ill Cllll.rge, 

who will, ll.ccordillp; to tho llliture of the derisiou of the Staff Di~'isio[]

(0) Certify 0. deficiellOy to tllo collect.or in ll.ccordrmco with Mimeograph 3552, 

(!oj Iss\le 11. statntor.f notice of deficicnc~', or (c) Trallsmit the CQ.l30 to tho DlIt'Cf.lll for preparation of II. certificate of overassessment, or other ajJpropriate 3.l.:tion. 

8. Except n.,; provided ill pll.r/lflTll.]lh 3 above, the RtlllT Divi~ioll ~jJl hlL'..e completo jurisdiction of all cnsL!S after the issiHmce of tho statutory ootice. Upon 

thT laxpayer'" requcst, tho Staff Di\'i~ion mal' take up for settlement any case 

in which a statutory notice has heen is:med, IIlid may grunt the 'Laxpll.ycr a henring ~hcTcon. Exccp~ in ullu6unl eireulll,S!aoCeli, ho~e\'cr, i~ will uot graut u hC:lrillg 

in sneh a cu.se prior t-o l.ho filing or t-he petition if u henrillg has beeu hwi iu tha 

officc of the inteTlllLl revellue ng-cut in ch:uge, or it the to.xpayer h~ refused nil 

oppmtl1llif,,' to be heurd there. 

O. After-the filing of tho petition in AUy CD.8e, the Stuff Diviiiioll ~ill continue 

to J:f1l'e sale authority, s\ll>jild to the prOl'ision~ of pnrn!(fal'h 2 ubove, for the 

settlement of the el\.!jO, rind will h:lxe thc custody of u.ll ,~le~, papers, :uld document,s relating to the <:II.S(;, whidl wiil, howe~'or, o.t nll times be available ttl the 

counsel for thc Staff DiI"i;;i<-m for the Vreparatioll of the answer to the pctHion 

and for thc defense bofme the Roard of the CO/llmi~ioller's determiuatioll. 

10. At an~- headu.l!' grallted by the Sto.ff Dil'isiol\, whether .~t an established 

office or on circuit, thc internal revenue agcnt iu charge will bc represented if he 

so dcsin's, or if the Hcad of the Staff Di\'ision deems it advisable; and at lilly 

linch hearing on a co.sc jllvol\"in~ the ad \"alon:;1Il frnlld Or ne~ligcnce ~nll.lty,

thc speciul fl!;cnt in ehnrgc ,,';11 be represcuted if Ito so desires. Except as mny bo 

othenvi5C directed by tin: Commissiouer throll,l<h thc Head of the Technical 

St.Aff, the conduct of heariugs and other proceedings by the Staff Division will 

bc in accordauee with tho procedure customarily followed b.1' the Technical 

Slnff. 

11. Thc intent of the arraT1l':ements and procedure above described is to provide one sin.e;lc, unified A.g\~llC'y, with office fAcilities at or IlCi'.r the taxpaycn;' residellcns or plaeell of busilless, to excr(;i~e on the grollnd, for the Commissioner, all tho 

authority which the Department, or any of it:; brunches, may hlL\CC under the 

law, in the nwiew of protested tnx,deterlllinnlioe.~mnde In' the internal re\'cnuc agont..~ in cho.rge, in the oeUlement or cOlltested Cll.SCS, and in the defeooo or 61lch 

rlllies, when necessary, before the Board of Tax Appeals. 

12. The procedure J)l"Ol3cribed in this memorandum, in so fur u.s it relates to 

Cll.SelI in which the statutory notice of deficieucy hn.s beeu, or Ina.," hcreaf1.er be, 

issued, will become effceth'c August 1, 1938. Thc !lroceduTC .....hich relates to 

the dEtermination of tAoX lill.bHii,y, and the settlcmen~ of CIISCS, before the issuance 

of a sf-atlltory noticc of dcficieucy, will becomc cffective JamLRr~' 1, 1939. 

GUY T. HELYERINO, 

Approved. Com.mis!Jlo/(cr. 

H.	 MOROE'N'fIlAU Jr.,
 

Sf.crelary 0/ dIe Treasury.
 

"Field operations tmdeJ' decemralizatiol~,- Tho ...york of the Stuff fiold 

divisions is divided into two moin dussificutiOllS: (1) income, profits, 

est.fite, Ilnd girt tlLX cases not before the BOlli'll of Tux Appeuls, iIl~

cludinR Cfl"es in the pre-90-day StiltUS, CASes in ~he OO~dll.y StlltuS, flnd 

coses involving ovcrllsscssments and claims; flnd (2) cases docketod 

1)y the Boord of Tox Appeals. Thif> work. How ineludcs t.he settlemellt 

ncth·it,ies heretofore condnct,ed b\' Yo,rious ngc.m:ies of tho Bureau in 

'VlIshin!{ton, pnrtiel1lltrly the fomler conference division o~ t,he .1l1C01l10 

Tux Unit; it also eoycrs oIl settlement, WO)']( eOlllleeted wlih doelwted 

cases, which work W.1S jlre~'ionsly handled by the Stltff, by t.lw Chief 

Counsel's Office, or hy the two agencies lIcting jointly, Uudel' the 

HOW syst,em Illl closill~S by agreed s~ip\llo,tion of dockoted CflSCS 

roquire concurrence of diYision counsel.

The field divisiom of t,he Stoff, with the c....eeption of the Plieific 

Division, did not funcI,ion on cllses prior to the isstlonee of the stututory 

REPonT 01" COMl\.!ISSlO:XER 01" lKTElLNAL REVENUE 43 

notico.o~ geficieucy, until JOll.uary 1, ~939, or Ill-tel'. Sinoe 5 of the 10 

field dlvlslons wore not orgllllll,ed until on Ol' nfter M,llrch 1, 1939, tho 

work of this closs in process nt tho close of tho {lsen,} yellr is in OXCCS6 

of the number of CllSes disposed of during thc period. TIlo Pl1cifie 

Division is the only Stu:fl" field di"ision whoso operntions ropresent 

upproxilllotely 11 ll(Jl'mal fisenl year's work. 'With thc oxeoption of the 

Los Angeles offioe, the f(Jllr offioes of the ])noifie Division opencd for 

business undor the now proceduro, with no work in proeess, on July 1, 

] 038. Thc work of t.he I.·os ~>\.ngelcs office, which begun operntiolls 

Mllrch 1, 1938, may be said to repl"ffient 11 normnJ production for tho 

llse{l.l >'oar ended June 30, ]939. The production fig1?"0s ~or tl~e Pilcific 

DiviSIOn ulone and tho Los .'\.ngcles offieo olono Ilre glven m thiS l'efort. 

(See tltblc 86 on pagos 168-170.) H(Jwcver, nil field di"isiolls 0 the 

Tochnicfll Stuff, I)S rCg'IU'ds e,iSE'S not pending before the Boord, lmvo 

roeeivod o,n ubn(JrJ1ltilIy heuvy flo\v -of work, consisting of cases 1'0­

t\lrmld to tllO Held trom Washington h." tho !ncome Tax Unit Dnd nlse 

ILJl llccnITJulntion of prot.estod ollses diroctly f!'Om tho offi('es of tho 

intonlfll rovellUO agcllts ill chl1rgo. 

On.J uly 1, 1038, tlw Stl1ft' field di\'isions hud on hand 89 nondocketed 

coses whicll wcre tukOll OYer from thc form('.r }.(lS Angeles Division 

{l,t the t,ermllli1tiou on Juno 30, 1938, of its lour lUonths of oJlcro.tion 

ItS [\, division. During tho liscu] yeor I'.nded June 30, 1030, t1.Ic field 

divisiolls at amI I1fter their respectivc JttWS of organizlltion roceivod 

from the offices of 1,110 local intern III revenue ngollts in charge 6,482 

Iloudooketed eflSCS ill which the tnxpu}"or 1)1Itl the revenuo ogent's 

office were unllblo to ltgreo and in which 11 llCllring WIIS requested by 

the t,uxpo.yer before tho Stoff, These 6,482 ouses include mnllY 

ullflgreecl ouse!:! retul'Ilod to the agents in chargo by the In('.(lffio Tu..'X 

Unit in Woshingloll. During the fiscol yoar .2,799 nondockot.cd 

cuses were eonsidr.red to a conclusion by f.lw fie~J di,isions; 1,9H1 of 

these el1ses wcre closed by aj:,'Tecment., lind in 880 coses finnl dctcrmiTmtions were nmdo hy ilie StlLff without. Ill:,'l'cement with tho tllXpaycr. The 880 lIllflgreed cases roproSCllIt stntutory notices, or action 

on ch\ims, either dirocted or sustained, At June 30, 1939, 3,772 

ellses were on hand Iludpollding considomtion in the Stllff fiold 

flivisiolls. 

The Staff divisiolJS bad (In hond ot July], 1938, ]98 income, profits, 

estnte, und gift tox CI)ses docketed hy the Bourd, which were token 

ovor {rom the lormer f..,(IS Angeles Division. During tho fiscal yellr 

Ill! the divisions rccciyeJ 8,585 such eIlSCS, which fig-ure represents boJth 

lIew tlPPCO.lS nud old el1ses transferred from t.he Washington offico of 

the Stuff or of the Chief Counsol. Of theso docketed C/lses, 3,801 

were finally disposed of-~,910 by stipdllted flgreernent, 82i by submission to the BOllnl wit,hout agreement, Ilnd 64 hy dcf[\,ult, leaving 

4,982 dockets on h'IJld .TUllO 30, 1939, pending settlament considemtion or submi~sion to \.ho BOllrd. 

The doeketed Cll-SOS closec~ by stipulated Ilgroewoot invol....od 

Ilssorted deficienoies Ilggregatmg- S73,396,183 Ilnd o_er{lBsessInenl:;J 

determined for other yelln; in the same statutory notices of S54,338. 

The amount agreod to consisted 01 £23,448,014 in deficiencies lWei 

$472,274 in OVCriL5SeSSments, or 31 percent not. A large llumber of 

tho older doekel..s, involying substa_ntinl asscrted deficiencies, was 

eonc1uded ill this fistrfl1 yenr. 

Illi! 

Iii , 

!I 

i 

I'
 

,.j 

I, 

I 

I 

I 

, 

I
 

I
 
44 REPORT OF COtlIM1SSIQNER OF IXT1-:RN.o\L nE"''E~UE 45 

During the fisco} yenr Lhere were throe 'cool'dinntion gl'OUpS oTg-anized in the Wll.shington headquarters of the Teclmico.l Stuff. The· 

he:lds of these groulls are charged with the post review of eDses emiLnll,tiug from the fie d divisions osPigned to them, as well jlS ",ith the 

inspection and generol supervision of the field operiltions of such 

divisions. The prillcipol duties of the eool'dinotion gronps ore to· 

ffiaintnrn unifornlity of flction nnd to detennine, consider, find mllke· 

recommendfLtions concerning production, methods of o[Jeration, personnel IDflttel'S, fLud any other problems that mILY exist in the divisions. For the present, the field inspeetion and post review functions 

arc being' merged for munagement purposes, under the theory that 

generlll field supervision eon best be nceomplished by those wilo havc 

immediate knowledge of the di....ision's action in specific Cilses. 

OFFICE OF THE CHIEF COUNSEL 

The- nctivitiec: of the office of the Chief Counsel for the Bun-au of 

Internal Revenue include the defense of aU Federul tax cases appenled 

to the United Stntes Board of Tnx Appeuls; the review of refunds, 

CI'ediLs, nnd IIhotements in oxeess of $20,000; considering varions ndministrative and internnl-revenue ta,x matters rcferred to that office 

hy the Secretary, the Under Secretory, nn Assistant, Seeretory of the 

Treasury,' the General Counsel for the Depil.rtment of the 'I'i·cnemy, 

the Commissioncr, the nssistaut to the Commiss!on£'f, the heods of 

units of thc Bureau, collectors of internol rev:.enue, and other branches 

of the Depnrtment. They include olso the preparotion, at the re~

quest of the Deportment of Jnstice or of the United ~tates nttorneys, 

of dll.ts for use in thc proseeution 01' defense of tox cases (civil and 

criminal) in suit, nnd compliance with requests for nss!stnnce in such 

cases; and t,he preparation, revision, and review of regulntions, 

Trcneury deeisiolls, mimeographs, und rulings for the guidanee of the 

officers and cmployees of tho Buroau of Internsl Revenue llnd others. 

concerned. The office is divided into six diviBiolls, viz, Allreals, 

Civil, Interpretative, Penal, Review, und Legislation and Regnilltions. 

. The Chief Counsol's committee, consistin~ of three members, serves· 

in un udvisory capaeity to the Clllef Counscl, Assistnnt Chief Counsel, 

generulll.ssistants, and speciol assistonts, who refer to the committee· 

cases from oJl divisions of the office. The committee considers these 

cases ond makes written recomm~lldn.tionso.s to their propel' disposition. Since Fehruory, 1938, the committeI'. ho.s heen chluged with the 

finlll review of cases involving compromises and closing ngreements, 

previous to their heing sent to the Seerotor)' of the Treasury for his 

approvuL At the heginning of t;he fiscnl ~yeor 1939 the eomrnitteE' 

had on- hond 40 cllses; during the yellr it receivlld 1,349 and elosed 

1,353, lellviug 36 cuses p~nding at the close of the fiscal ycar. .The RCOl'go.nization Section is chatgC1d with the duty of protectingthe interests ond clu.ims of the United Stutes in bonkruptey Ilod r€'· 

ccivcrship rroceedings, ineluding pllrtieularly proceedings instituted 

under sections 77 ond 77B o.nd Chu,pter X of the Nationnl Bonkruptcy Act, nnd s.rrangoffiont proceedings under Chll,pterg XI and~

XII of the Ad. 

r.EPORT OF COi\t:MISSlOl\lffi OF INTERNAL REVENUE 

Number of corporate rcorgllfi-iza!.IOli and oTtongeme'lit Ca6t6 handled during the 

/tWII 1/1!ar 1939 

<;!L~es pendIng July 1,1938__________ 

NclV cascs rccch'cd during fiscal yeur . _ 2, (,30 1,445 

4,075 

C!Lses disposed Qf: Case~ dl)~c('L

Consolidal.l'd 

Clmuged to arrang:ement 

Chang-lod to baukruptcy 

Changed to receivership_ ____ _ . 

_ 

_ 

_ 

_ 

_ 

1,103 

14 

II 

320 

6 

J,463 

Guses pending June 30, 193() ._ 2,612 

In 758 of the cor-porato reorganization euses closed during the yeoI' 

cloims were filed in the o.mOlmt of $4,291,536, and were scttled for 

$2,988,781. _ 

In o.ddition to these, there were 345 CDse~ eloscd in which no tax 

chiims were filed. 

Numbl'r of ballkrllplcy and receiper$"ip caBes cloBed dl>rlng the year 

Calles pendIng July 1,1938 .- 3,206 

New eHses received during tile fiscal year . __ 5, 336 

8, 542 

C!L<'C's di~po~ed of: Cll.'3CS e1,ned 2, Z51 

1'rnnsferred 1,0 rcorgaIliz!Ltion_ _ _____ ______________________ __ ____ 9 

2, 270 

CMes pending ,TUllC' 30,1939 • __ 5,272 

In the 2,261 cases closed rclating to bankruptcy ond receivership, 

e10imB 'were filed in the amount oC $6,043,389, !lnd the sum of $3, 12-5,694 

was eollected. 

During- the fiseal year, 5,043_ new bnnkruptcy o,nd receivership 

cnses, other thou reorganization cases uoder scctions n- lind 77:1> l1nd 

Cllllpter.s X, XI, und XII, were received, and 293 enses were addod 

in whieh the debt.or companics were originnlly involved in reorgonization ])}'oclleJin}!:S bnt Intor went into liquidation. . ~'

New legislution reluting to the existence o,nd enforcement of Fedcrul 

tax dn,ims was ellaeted during the year, suhst'Antia.ll.Y increo.sing the 

work of the Reorguuization Section. , I 

A more specific program of eooperution and exchnllge of infonnatiori. 

betwef'.Il the Bm-eou of IlItel'nnl Revenue Dnd the R.eeonstruction 

Finance Corporo.t.ion hss been put into effect, whieh has becn helpful 

to both the taxpayer aud the Govemmcnt. 

ApPEALS DrvIsION.-In conncction with the decent'l"illization 

program of the Burean of Intel'Ilal Revenue, this division designated 

division counsel \",ith necessary k-gol and clericn.I assistllnce ut 27 

principal DDd brooch offices of the 10 field divisions of the Techrucn.l 

Starr. Counsel assigncd to thC1 YBrious field offices prepare UDswers 

to the pE'titions filed .....it.h the Bonrd of TllX Appeals nod o,dViSll the 

Stofl' di"\---isions upon legal quest,ions nrising in t,he determination of 

income, profits, cstnte, ond gift tnx liability. Proposed settlements 
46 llEPORT .OF co;r.u.nSSIQNEll OF lNTERNAL llEVRKUE 47 

ill docketed ellses ll.re coneurred in by counsel prior to final rrpprovo.l. 

Counsellliso have exelusive ll.uthority to represent the Commissioner 

iu the defense of oU eases set for hoitriug befor8 tho Board of TllX 

Appenls. Tl1e division has immedio.te churge of all C1Hl(IS involving refunds of 

amounts collected undor the A"ricnltnra.l Adjustment Act pending 

before tbE', United StILUS Pl'oecs~ing Tux BORI'd of Review. It, pro· 

pilres ull plendings in such cllses und appears for oDd l'epresents the 

Commissionor of Intornnl Revenue Ilt the triol thereof. In Ilddition, 

the divisiou has tbo Borne jmisdictiollJ duties, Dud activities in mlltters 

involving' Titles II.I, IV, uod VII of. the'Revenue Act of 1936 as have 

the Civil, Interpretative, Legislation and Regulo~ions, nnd Review 

Di\'jsions nnd the Reorgnnizot.ion, Bllnkrup~cy, and Receivership 

Section with respee~ ~o questions involving income, exces9-profi~s,

Cllpitlll s~ock, estllt,{I, giH, nnd miscellaneous t.axes. 

Th.is division 11150 hn,s fL geneml surervision of the prepllra~ion of 

the conten ts of the reeords OIl review in nll eoses wberein are filed 

petitions for revie.w by the United Stlltes cil"cnit comts o[ nppeuls of 

finol decisions of either the United States BOlll'd of Tox Appeals. or 

the Processing 'fox Bonrd of Review. In such proceedings where the 

Commissioner of Internal Revenne is poti[.ioner, this duty is rerfarrned 

in the division subjeet ~o IIpprovlIl by the Department of Justice; in 

COBeS where 0 laxpll,yer is petitioner, the division hilS sole chor<6"e of 

~he prepnration of the record. 

CIVIL DIVISlON.-The work of t,he Civil Division includes the prepnration of stoteIllen ts of foet for Lbo Deportment of Justice. in all fictions 

brought by tiLxpayers to rero\'-er tllxes nnd for injunct.i.ons in the 

Federal courts, whiell stlltements set forth the position of thc Bill'eon 

au tho issues involved lind contain roferences to IIpplieable sections 

of the Revenue Acts, reguilltions, und decisions of the courts. The 

division also Ilssomhles t,he evidence, obtnins witncsses, nnd assists at 

the trial of.cnses when requested uy the Department of Just,iee; prepares recommendations for or ogninst the instit\lt.ion of suits in e011­

nedion with elaims of the Government IlgllinSt tnxpoyers, transfcr(',e5, 

bonding companies, Dnd others; and, when suits ore reeommendcd, 

prepares statements for tho De.pnrtment of ,Tustice sirnilor to ~hose in 

ac~iolls brought by toxpayers. Stipuilltions of facts for the usc of Lbe 

Dcpartment of Justice an.d for submission to the courts in nct.iotls in ~he district courts Dnd in the Court of CIDirIlS oro examined Dnd 

approved, medified, disapproved, or new 6t.ipulntions prepared; and 

the division ma"kes recommendations for or against on nppeal from 

ndverse judgment,s of district courts aud for or ngains~ Ilpplicotions 

to ~he Supreme Court for writs of cOJ'tiomri in cases of Ildverse decisions rendered liy the eircnit court of appeals and the Cour~ of Cluims. 

The division m11kes recommendations for or against ol~ceptance of 

offers submitted for sdtlement or compromise of cases pending in 

conrt. 

It also handles all eases in whieh lie.Ds for toxes o.re involved in 

mortgage foreelosuro actiom; pending in Federol find State courts. 

The division also considers on applico.tions for tho releose of Federal 

t.o.x liens and the discho.rge of prope.rty for such liens whieh uro permissiblQ nnder seetion 3186 of the Revised Stotut.es as amended by 

section 613 oC the Revenue Act of 1928 and ;,;ection ~Og of the Revenue 

Act of 1934. 

I" 

lmpORT Q}' COMMISSIOXER OF INTERNAL REVENUE 

Compromise Sedion.-The prosecution of claims filed by eollec~ors

(0,) against Lhe estates of deceased ta:lI.-poyers, (b) Ilgainst insolvent 

hu.nks, nnd (c) in liquidation prOeel'ldirlgs, including assignments for 

the benefit of creditors, is handled b)' the Compromise Section. At 

the request of Lhe Dcpo,I'tment of Justiec, t,his section o'ilsists in trials 

involving the abuve type of claims. 

INTEUl'RE'l'ATn·)<; DIVISIQN.-The Iuterpretoti'\"e Division prepares 

lcgu.J opinions on queBtions arising ullder the intemttl revenue lll"'·s. 

It reviews mnterinl suhmitteq to it b)' other divisions of ~he Gencral 

Counsel's office and by [.he t\dministmtive bn1Ilehes ulld units of the 

Bure,l.u of Internlll Revenne~ It also rcvicws closing ogrc.e.ments 

covering proposed tl'Ol\snctiolls, ond edits the m'lterinl submitted for 

publicl~1.ioll in the Internal ReveIlue Bulletin. 

PENAl, DIYISION.-The Pellal Division considers both income t,IlX 

cllses (\,11d ruiscellnfleons tnx cu"es; prepores opinions consLruing criminlll ond percentage penalty stlltute;;; Ilnd dca.ls with pi~I'ticulllr Mses 

involving criminal !itlbility Ilnd !)ereentoge penalties for fmud (nnd 

occnsionilliy for negligence or de inquOlJc.... l, including oHern in comJll'omise of such cases. It lllso prepares opinions ItS to wILe-tIter Cllseg 

closed by ugreemenL lluder section 60G oithe Revellue Act of H128, nnd 

similllr provisions of o~hf';l' Revenu!'. Act,>, shoulli he reopened beclluse 

of "frll,~d. or maH.el1sance, or Inisl'epreqentnt~on of 0 materinl f0t?t"j 

and cOllsIders dllllns for l'cWtud under sectHln 3463 of the Rensed 

Statutes. vVhcnever requesil'd by t,he Department of Justiee, an 

attorney frOlH this division Ilssists in the pro~ec.ution of erirninal 

ettses. 

At LIte beginning of tbl' tiset\l yeM, 1,039 euses wcre penliing in tbe 

Penal Division, New cnses in the number of 1,063 were received lllld 

848 cllses dispf'sed of dming the yent·, leaving 1,254 case'> pending on 

June 30, Ig39, a net incl'onse of 215. 

Formll] claims fer rew,lTd for il1f~rl()ation relative to violutions of 

internnl rovenue laws were filod ond disposed of during the year 

ended June 30, 1939, ns follows: PendingJuly 1, 1938,329; presented or 

reopened dming .... etH, 230; disposed of dming )'l'.tll', 143; pending .Jnne 

30,1939,416. Of the 143 clainls disposed of, 70 were reject.ed, Ilnd 73 

werc nliowed in a totl1l sum ~lf SSg,501), all of whicIt were paid during the 

fisenl yeur. Tlte 416 cll1illlS }lendin~ nre, with ~he exception of a 

eompllrlltivcly smllll percent(\,gc, nWluting receipt of reports from the 

field officers of the Bureau who ore conducting inYestigatiolls tbereof, 

or the eJosillg' of the t.nx cases to which such e)ltim,> relllLe. There 

were Illsa OS informlll clllims disposed of dnrin'" the fiscol Yenr, which 

left 7~ informlll cluims pending. ' <:> • 

REVIEW DIVISlON.-This division revicws overusseSSInents of 

income, excess profit.s, wllr profits, eBtate, gjfL, and uriscellnneous taxes 

proposed for fLllowfLllce (aho deficiencies when conpled with overasscssments) where the amount of the overn.ssessments in uny cllse 

oxceeds $20,000, und proposed refunds or credits of Ilny tax in excess of 

$20,000. It preplll'os the reports to the Joint Cmnmlttec on Intonwl 

Revenne T'lxl1tion required hy section 3777 of Lho Internul ReYenue 

Code, where the oyerpu;nllenis of income, {1xcess profits, wur profits, 

estute, or gift taxes exceed $7.'j,OOO~. and prepnres public ~ocisions

where the (I"'emBSeSSJIlen~8 exc~eerl ~20,(lOO. It o.lso exammes und 

reviews speciul cl1ses referred to it bv the Chief Connsel [or tho 

Bureau. Y 

LEGISLATION AND REGUI,ATIONS DIVISION.-'l'ho regllI.ltions issned 

'("J,lllder",~I~_e..A!.!o.tprp'llrt;.,Y.(}lll\,O~~.w,s u,nd",the :r~port;;> ,on l~tion intro­
l.. 

48 REPORT OF COMMISSIONER OF Il\TERNAL REVKKUE

duccd in Congress nffccting' We inLcl1ltllr8vcnue, except as they relate 

to taxes on alcoholic bevCl'ilges, OTt' prepared or r8yic,ved in t,his dh,-ision. In addition, this division considers suggest,ions for amendments 

of and ndditions to the various intc1'll1l1 revenue la,ws find pl'cporcs 

repOl'ts thereon for the consideration of the Commissioner !l,ud the 

Goncml Counsel; nssists in preparing tIle income tax forms; prepures 

or reviews l'egulll.tions under and interpretittioBs of tll,X eonventions 

with foreign countries and assists in drafting proposed to,x conventions; Dud, in connection with the pl'ofit-limitinp: jlrovisinlls of the 

Yinson Act, fiB Ilmendcd, npplicll,ble to Nrw}' contl'uets ond to con· 

trnets for AImy nircmft, prepares the llcce5sflry regLllotions nnd con· 

siders other matter.:; submitted to it with respect. to the odministration 

of such Aet. 

An analysis of the work of the Chief COllusel's Office, hy divisiom, 

is shown in tobles on pagesl71 to 178 of this )'Cport.. 

INTELLIGENCE UNIT 

The Intelligence Unit is principally eoncerned "..ith t.he invest,ignw 

tion of enscs involving alleged evasions of tnxes; im'cstigutiofls of 

ehnrges of 0, serious nature ngn,inst employet,s in the IutelTIul Revenue 

Service; investigo.tions of ilpplieiltioTls of attorneys ilnd ugents t,o pl"nc­

,tiee before the Treilsury Depo.l'huent; nnd investigilt,ions of pl'Ospective 

'oppointees w the Service. 

Duri.ng the fisenl yei1r, 987 investigll.tions \,,.erc milde of tlileged 

eynsions of ineome find miscellililoous tnxes, nJsulting in tliG ree~lltlmendn\.ion for prosecut,ion of 289 cases, involving 489 individlHlls. 

Then' were 81 cOllYic1,ions on this clltlTge, o,nd 1 o,cqnittal. Inycstigotions of l.lll'se COBI'S res'llted in recommendation for nssessment of 

:l.dlli1,iollal t,UXI'S :l.nd pellalties aggrega,ting £39,259,805. 

Thl're were 3,624 invCEitigfl,tiolls of applications of attorneys find 

ogents 1,0 proetice before tlte TTensury Depmimellt nnd 92 investigntiOllS of chorges ugai!l:'it enrolled 'ag-ents ond uttorneys, resulting in the 

disbarment, of 5, the sllspellsion of 1, ond the rejection of'o,pplications 

of 32. There were 3 nnmes stricken from the rolls dming the eourso 

of disbtll'ltlent !JnJeeedinl,,'1>. 

During the fiscal year, 107 C<l-ses of eluu'ges against employees of 

the Burenu of Internill Revenue were investignt,{:d, rcsllHing in the 

Sepll1':lJioll from the service of 69 employees und the proseeut,ion of 

13, of which uumber :til hove beeu eonvict,cd. 

There were 2.143 eascs of miscellaneous e1J:l.rtl.cter investiguied, 

ineluding investiglltions of :l. nnmber of coscs fOT tbe BlU'eau of 

Nurcotics, the Customs Service, ilnd investiga,tions of persons under 

consideration for uppomtmeut to vnrlous positions i.n the Treasury 

Department. Included in this number ,,,ere ilppliefitions for o,ppoint~

mellt to the positions of reyenlle figents, deputy collectors, o,nd various 

othor positions in the 1ntc11l:11 Hcycnue Sen,ice. 

CONCLUSION 

In 6ubmitting this Teport of the rl'sillts llecomplished in the fisct1.1 

yefir ended June 30, 1939, I consider it apPl"Oprifltfl to stDf,O Omf, continued cooperation WfiS received from ('Y{'TV uI"fllleh of tJl{' Jnt,(1rnnl 

Reyellue Service. . Respectfully submitted. 

GUl T. HELYUllNG, 

G01Tlmi.ssivncr oj In/anal Revenue, "" -01JH.1 LlOIJW~Jg',l ilt) ,::!'l·,KtP',1 ';III) Lw. :l 'Ill~ ',i);;' 1.'(llt,..J1-L! mlJ 1~buIJ', 

.'
 

•
 

APPENDIX' 

STATISTICAL TABLES 

> 

> 

49 
------------

-------

- -- - - - ---- -------------

RECEIPTS FROM INTERNAL REVENUE TAXES '" o 

T ABLE 1.-Reecipl,~from specified sources oj internal revenue, fiswl year ended June SO, 1989, by col!ecUon dis/ric/a, Stoics, and Territories 

Collodion ~is~rlot!;

Alab.ill._._....._. -- ........- -..
 Ari,on••• _______ • _______ • ________ 

Arhns""._••••••••••••••••••••••• First Californ[a ___ • ______________ 

Sixth O~[lfornia•••••••••••• _••••• Colorado_ -- - - - - - ---.-. -­.. ConlleetirnL •• ____ _" ___ • ________ 

nelawa"' __ •••••••••••••••••••••• Florida ---------- --....."--_ ..-.­ O~or~ia•• _••• -----_. ---_._._­ Hawaii ----. ----_..-. --.....­ Idaho_. ___ ••• ___ ._. ______________ 

First lllinoia ••••••••••••••••••••• Ei~hth Illinois. - ------ ---...... _­ Indiana•• _••• _ _... -------_._._. Iowa___ ....... _••••••••••••••••••
 Kansa.I .••___ • _________ • __________ 

Kentucky•••••••••••••••••••••••• Loulslana___________ • ____________ 

, Maine ••.•••••••••••••••••• _••••• MlITy1and. __ • __ 

M"""aehLlSetl._ -..........--,. ..
 Michigan•••• _. ----_.. --------. Minncsota ________ ._-. _______ • ___ 

M::~l~~~~~uri::::::::::::::::: :: Sixth Missouri. ."•••••• __ .... _••• .Montana•• _______________________ 

Nebra.ska •••••••••••••••••••••••• Nenda - - --- -- -- -------- --....-­ New Hampshire ••••••• _. ---_.. Fln;t Now Jersey___ ._••• ___ •• __ 

}'irtb New Jm-soy_" ~~. ---_._­ New Mexico ___ •••••••••••••••••• Fir.( Ntw York__ Setond New York --.............
 Tbird New York_. ___ • ____ • __ •• _. Four1<lcnth New York,._ •• __ " __ • 

",-"-----------"

Twenty·~rst New york___ • _____ .1 ~'wenty_<'ighth New York•••••••• Korth Carolina ••••••• ____________ 

North Dakota_•••••••••••••••••• _ Fir.t Ohlo_. ---------.. -........ Tenth Ohio __ • ___ ._. _____________ 

l<:le\'Plltll Ohio ••• •••••••• _._. __ F.igllte"ntb Ohio_ --.--.......... Oklohollli•••••••• __ • ______________ 

Oret°n__ •••• -••••••••••••••••••• " First Peunsyl\·ania_________ -. __ ." 

TweUth Penosylv~nla.••••••••••• Twenty·third Penn.ylvania______ RhDde Island •••••••••••• ____ "••• South Carolina_ --.-.. South Dakota••••••••••• :.-. _. __ T Onncssce_ -- --. -.-...... }'i"t Te.'M •••••• _. ______________ 

Seoond TexM•••••••••••••••••••• utah_________ ._ ---..............
 Vermont ••• _. _. _. _____ • __________ 

Virginia __ •••••••••••••••••••••• _. Wll->llin~ton_ --------...---...... wOjt Vlr~inia •••• _•• _____________ 

Wisconsin_ ••••••••••••••••••••••• Wyoming -----------------...-.­

. . 

Inoome I,nes 

Total income Corporatlon Illdividual I,axes 

~,839,317.95 $3, 703. 4Od. B9 $7,342. ;28, 8~

G!'7, 737. 01 1,401, ,1~5. 40 2.48Q, T.2.41

1, 9i3, 3032. 83 ~. (0), 833. 32 3,9H, lG6, 15 36, 5j2, 7S2. 65 28, 005, ~2\I~04 M,~38,41J.(;(I

:JO, 10~, 519. D1 46. 38~. 98!. 80 i(i, 4~n, WI. i1 ;,533,67;,6!! 7,6;5,81(i.70 J5, :.lDO, 4Q:J, O!! 

W,.I05,04O.84 23, ~IO. 17R. 20 4"YO~.725.0~

40, 9f,;, 770, 9~ 20, 1;9B, OO~. 3g 61, 563, 77~, 3i ~, i86, 803, 93 18, 600. 7M. .l4 24,387,417.07 

8, GOn. 31.1, SI 3, 205. 289. ;2 10.01'1. i\lJ5. 5il 4, 02~, 520, 23 S, 5l3, JQ8. g9 1, MQ, 7J~. 22 J, 334, 412. 83 (027, 69~. 48 2,012,lOi "' lOi. 572. 061. 85 Bo, 245. 435. 3g I!H, BJ7,~~7, 2l 5, 70'J, 5',5, 00 7. On S\)~. 28 12, 732, ~90. ~7

J7.047, 100. ~II 13, f"ll, M5. ;1 31. 59!', 702. 17 7,01l.;62.57 4, GOO, 280.:J{) 1l,711.04S,87 

4.005,m.U a. ~1:1, t~. QI 7,II:l8, 73;.:)2 

8,5.'I9.G97.07 5, GOI, !H2. M 14, 161, ~30. 71 9,153, 8~2. 51 8, 432, ~37. 07 )7,,101.300,,",8 

2.81;,102.00 G, 7~B, 1M. i4 9,555,256,74 ~G, 673. 1~7. 00 ;];).7,1,044 .\2 m. 41'1. 2;1~ 118 32, 6GG. 513.;5 41,123.003,67 73,827, 177, 42 SI,717,MO.41 H, BIO, 928. 01 12", ,128, 4.\8. 42 B, %6. 890. 24. n, 050, 4Qo. 80 2Ii, ·/17, 3'0. (H

1, fylO, ~l~ 80 1,490,820.M 3,131,442.44 

TJ, 81lS. "'11. s.~ IS••lli7,4/iS.SB 4~. ~73,02f1. 73 8,177, 27J, 00 5,257, Oa5. g4 J3, H~,:J08. Ui I, 303, 08[" M 1, HII, ,,10.;7 2,551.4115.41 ~,217,S5a,(7 2, 8H, 63,1. 18 7,0,\0, 48B. IJ.'i 

867. 5~U, 00 2,104,02\1.25 2,972, 41iO.:JO I. M8. 221. 65 2, ~U~, ~40. 27 ·i, 2.11, GIH. U2 4, ~7, ~n 00 8. ~\lJ, 703. 04 12,059, 177. G~

~2."H.5~1,5a 35, 8i1S, Sli4. II; 71, ~~~, ~8~. 20 580, 40~, 79 1,OJO,16IJ.82 J. 5~0, 657. 01 J2.#I, 777.•2 21, 7i15, rill. 98 M, 210. 4<12.40 130. 700, G35. i4 125,479, 148. B2 252,179, 7!H. ~~

Qo. ooa. 348, 77 SB, 3,12, &.."9. Oil 181, nw. 177, 83 14,157 ;/is,61 17,M3, J8:l.01 ~I,2OO,g41.G2

4, T.l~. 3M. So 4,3.'12. TJr, 6t 9, U6i. 103. OJ 17,M7,721.2a 13,8~7,4S;.00 m,l9,1.2O!l.19 

15, 145, 75,1. O~ U, 7M, 040. n 21, on, Mol. OJ ~.'"Ii, lag. :J" 322, ~51). 90 MJ.li%,29 J". ,lin, 400. 54 15, fl!H, ~15, 84 3J, 00", 8~(), ,,8 

11, i3~. 7.i6 .\7 Ii, 7&!. 060, U6 JS,222,717,53

4, 8M, 860.18 J,571,793,GO n, t~6, 11112. ig J;. 195. 26[,. 8e 24.,162, H2, 8~ iii, 3~7, 70~, 55 lJ,aI8,3~l.foij 7, ,;,<3, 240. 14 20,8.16.027. SO 3,2\15,000,20 3. 10J, 210..~2 r" il99, 2,)0. 72 3B, ;,9, 9il;. iO ~2, ,fiq, 007. 70 79.5.'8,845 40 5,~7U,J1J.49 4,007,318.82 10, 2~~. ~(,3, 31 41,377. 3t7. iQ il5. 3,\11. ~ZS. 31 ;6. 73~, 67r, ~.Qr,J.MI.15 7,2\12, 077. ~o 12,255,618. M '" 3, MI. SB9. 00 1, S,08, 449. 47 b, 400, ~:JO, 07 42,1.391. 44 404,513. i5 82g,005,19

i,7fiO,H:l.90 ;, 4H, ~9L 43 lS, 2~5, 015, 47 18, G5G. 955. ~3 20. 8P,7, 430. 24 39, ~n"8f,.17

16,010,20I.Co8 14.2fH,8J~.13 30,344,016.81

2,0,1 UlOO. 97 1,380,004.02 S,441,31j.5:~9

1,029,577.23 1,033.400.51 2, oro, 007. 74 i4, ~OO, 7."1.1. A5 lO,816,001.00 2[" 2tl7, 7:1.1. 04 

7,5;08.377..18 i.283,."oS7,J8 U, 8.n. 9(lot. 96 7, 230, ~o1J. Zl 4, 406, .~33. S5 11,6:l6.Bil.~.15

IV, 2.'~. ~50. 05 11,8"1\,00.76 ~I, 1<)2. M'). ~J

M2, 023, 00 8;2, M2. 31 I 1,4H,5ril.21 

TotaL._ 1,122, MO, 800. 61 1,018, 833, 79~.49 2,151,374,597.l0 

Exr:ea." proIlts 

Ka,,-,ceon· Sec. 502, tracts (sec. Revenue Act 3, ViDSon of 1938 Act) · 

$1~7,802.~5

C~pil~1 81.ook E.tale ~x- _ Gm I,ax_ (sec. GOI, .l!.ev- Transrer or 'J'ransler 01 en", A~L 01 ",I,at,," 01 an,· property 193"), $I per decedcnls by glfl. ~l,ilOO

~573, 105, M $1,007,800.44 '139, 7M.:19 148, ;OO.M 83, ~f,0. 78 lii,001.44 

2:"1,84;],49 281,031.01 10, ~42. 21 ~.:Jr,0,312.17 7, Ir.o, 3r.>. 311 007, J~2.1}2

3, 376, 14.1. 4B 15, OiJll, 219. 92 8211, 7.1~. 8~

7Q2, 712, ~4 i, /iS7, 80',).:lQ 172, IJ", 87 1,82a, 115, to 10,44;;, 131. ~B 1, 9.';4,liV""1 

3, 3B~, 228. 2~ 1,807, 1M. GJ 311,142,14

766,0,18. S7 H.037,02tl.li 411,707.30 

1,03.1, 81~. 81 2,001,BI8.04 113, 4g2. 81 492. 3lJ:i, S,I 714.007. CO 2H, tI3O. 53 li6, 33~. 41 174,370.4G 112.~. 92 lO,lBQ, 337. 71i 20, %0, 209.85 I, 538, 709. 44 ;;,;.321.00 1,11~,~"7.80 21i, 7SD. 43 J,B5:J,~IIG,89 2, 3Q5, 251. 1B J7.>, Oil. 88 8;JO, 20~. :JO I, IIW, 1102 87 59, BOO. 29 71S.:lS8.~0 9~, 260, 52 lilO. 297. 50 

J.027,.'!Ill.m, ~,720. 740. SI no, 770. 79 I, MS, SOS. 4S I, ,Ii;, 391. 00 50,2,11. 8D

J87, 83ft 72 J,077,401.86 ~l, 452. ~O

2, 101, <191. im 10, ,Iil\ MS. I4 3117,(I~2. S~

4. 7,~, &III. 00 19,0;17,177.0:1 1,180.2:R81 ;,!H~,315.17 11, 230, Ol~. S.l 1,0.19,5,11.117 

2, 1"1. 781). 09 4, 1)~2,470. 79 592. 5H. 00 220, 448. 44 4"1,)]6,,,', 35,185. g7

2, UJ. 005. 97 10, 71~, 910, iO 7~3, 105. 25 1,004,~Oj.05 085. \1~9, 00 74, 5~0. 52 1M. 400. i9 1m, 798. 17 62, %0. S7 522,308. U7 J, "GO, 477. S9 4i, ,,;0. f,2

142. :JOa. ~4 13~,WC.51 JU,J25.59

2OO,79U.OS GU, 498. 83 to. iM. 2(1 

G8O. "~5, 311 ~, 030, 000. 7J 58;, 2\!2. ~5

4,14H,01I.61 10, S;;2. ~M. 35 1,003, 0'0. ~~

85, ~~4, H 47,738.65 

I, Q:14, 0,1 L 1i 1,1,00,\. [100;1. II ----E.80,-M7.--iii

14, abO, 025. H 1~, 273, 56:J. 27 2,77],216. i4

10,898, 7111. i2 35, 27\i. 386. 50 2, 486, 185. 43 I, 785. I19'J. 07 J4 ~iO, i 15. 92 400 576.'~

104, O~O. 91 t,m, 172.~05,OlO.98 

I, .17~. 116 B2, ~65 78 8H, 131. 34 R19. 654. 39 I, 701,02.~, 15 2, .'I.l~, fo99.!!8 5, 000, :l00 33 

9!', gZi. 79 27l,625,Gl 1M. 531. 51 45, ;IH. 07 I, 5~O, 245. ~9 2, HI4, 24.9. 51) 11;, ~10, H 

1~.3n.:J6 ._-_._._._. 7,777. 19 ~S,1641.4U 76, ~I~. 51) 6.159,43 

401,445.89 iJO. 3~ 3~. 017- 3G I,OM.515.8. 4,953.130. g2 362,lU4.3,1 9~, 323. 22 37, Z24. 303 l,lH,07P,,79 2, 320, 002. 00 89,9M.05 

2,\2, IO~, 05 .... _._ ..... 23. ~5:J, 05 7W,:m.4,1 J, !iOU, 82:J, G2 lOJ,QM.2'G 

159, liM, 73 --.........­ fl7, 042, (;9 l, 379. 570. M 5, H8 43il,95 1,317,;69.g1 Q5,0'J~,J3 _._. ­ lSO. 412, 25 1,668. ()fln, 1-' 1, OOS, :lO8, 01) 240, 5~.•I~

WI, 91m. 13 ._.......... 40.51.1 fo9 471,1:')0.(;2 7~. 222. 29 62. ;23.38 

7M, 814, 17 7:J, 174. 53 159. 24.~, 4g 6, 07~. 31~ 77 21, OB. 7tH, 82 7S7, t2\!. 27 100,2\10.81; --.-........ 7~. ~98, 10 SOO, 83.1. 13 I, fo2i'. 897. 00 40,002. ~2

J, 409, 75'148 .._. ­ J:J2. 859, 84 4,8H,984,79 O,751.:lS8 00 2,067,6&1.05 

31;,825.15 -­.......... M, 028, 7~ (lot7, UO.HII 5, GBl, at3, 8.1 30n, 6iO. 14 87.731. 52 _._­ 12,450,37 43~,O'.I1.37 630,489,77 5,8J2.09 

lIj.7115 fo9 .-._........ R, 5;2. 29 72, GIS ~~ 9i, 774, 97 17, (,9. 16 287,Gll,St ~.~ 7~, 0~7, 25 927.7.'>4. 88 2, '2040 694 36 41,682.58 

4.IS, 829. 7P ......_..... 20~, 7M. if, 2, :l45. 81lf,. 00 2, 535, ~:19. 83 52,',,001. 96 (88,221. 2l ---­.. - ~:19, 350. 00 1, 700, 1~5.06 2, 131l, 733, 30 132,176.68 1J6,~6',).M .. IS. aSl. 7S 2S!\ 192, 78 19.1,1)84,03 12,0'20. S2 3~. M4.;7 ............ IG. 3~;. [19 1~8, 2l(i il2 r,il6, 50S. 5.\ ioo.34 00,182. i6 ~1,&l7.03 I, 36,Q, 957. 80 2, 82!l, MO. 22 1,475,~n.13

400.M8.00 ...._._._... 4:). on ~9 I) 137.;'%. 80 3,09(1,313.15 237,2:\9.32 

2\15, 009. 00 --"-_...--.­ 42,579.2\! Bi7, &11. U 95S.05[>,71 112, .~7"2. 00 

842.522.63 ----_.­ 1:JO, 25R 21 ~,OH.374.(19 3, lOS. 30~. 00 ,122.012. .17 :\.,.OU.17 .-.......... I. 942. 20 WI, 311. ~4 110,242,82 9,027.70 

20,157,007. U 89!', 3(;5. m 0, 6!!3, 334.. M 12;, :103, OOS, gO 332,279,513, H 23, 43~, 000. G8 , 

o 

~.

. Unjust 

enricbment 

(Tl\l~ Ill, Revenuo Act of jgW) 

$52, 3-8l. 50 

~:J, ilOI. 7~

g2, 358, 48 , 094, "70, ~~

l,.121,G2~. 7~

, W7,0~7,~9

~45, 38S 41 U8,OB~, 95 

,ZIJ, 307. 02 .14Q.4I1.53 

..... 80.905,80 

· g8,781.0.; 

2,:JU3, 544, 4~

1,Ir,S.'00,71 ~;2, l28, 5,\ 

257, 5J2, 49
 · B4,.t\5.53
 

275.890,92
 

~:l00,28~,00 02,225, :J.2 "',m;j, 8i1. 40 

' 712.227.73 1,002, 380. 40 2<11,720.18 

92,721. 41 

· ~IO, 400. 05 2J:I, ~1O. 64 ~'I, 43-8. 81 90, J51. 40 I, g~~. 4~

M, 067.;8 4~, i32. to 442, WI. l4 46,749,93 

2l)1.4~.1. ~S

2,800. 72J, i4. 

~,i70, 3811, Sl 1~I,857.16

.. -_._..... ...... ----. ----_._._"_. SJ:J.3·0~

)4, 20il. Ji 120,146.03 

............
 

----- ----_. ............
 2, :JOl. 36 .. -----_._. ............ 

............ 

-_ .. __ ....­

-...........
 

.._... -_ ... 

8,734.49 

.. _.........
 ...... __ .... -._... _..-.. --_._._._­

............
 

~~. ----.-­ _...........
 

12, 225. 01 ........ _...
 ~~.

----...­

M1, 7W. ~O

.._. --­ .. ~~ . --...... 

lil,l1.l5. s..I. 

,~l:~:~~ , Gil. 2-IB. i I U~, 31~. 70 , 7.1,502.24 

2,500.22 

39,348.7(1 

234, 581. ~5

11.11GB.38 

7,007.16 

284,~1~.~

81,00.1.00 

2~. M3. 06 811. 2c.8. 43 70,259.18 

47.364.77 

J26,O&l.90 

4~,0~9.QQ

1m, 2JO, 20 

2H,GJJ.50 

100,945,96 

1,&10,510.95 

29,259.4B 

.07,0112."0 

09, ~Ul. 70 12.~I~.Qil

13,217.85 

g5.QliJ. 78 . 25,8(,,1.65 

19,008.43 

9~, 630. 04 It, 5lB. J2 70,12.\. Zl 283, 103. 45 JS9,lM.42 

72,515.3-8 

TOTAL8 FOR STATER AND TERRITORIES COMPl1.I1HNO PART OF OR MORE THAN ONE COLLECTION DIS'I'RlCT 

$137, ~26 7.1 65, &12, 302, 55 0,402,7IJ,IR 

107,181, B5i, 84 

2O.m,tn38 

~2.1).l2. 834. 8S 36, OU,005. ~2

Z'l0, Z,18,007. 13 7U. 01", 382. 15 8:l, SIIi, 429. 118 M, 039. 157. 51 7, ~~O, 8.:'0. 84 

-----------­ -_. ­

$.~~O, 587. 92 H, 392, 610. 84 10, :1%, 0~5. 40 00, 2ll8, 329. fo7 

:13, Ul, 720. 27 2~, 77.1, 494. 82 47. WJ, 558, Gl 2,0, 821, 0:,1. ro W, OOi, M3. 00 82, 7il2, ~:,~, 8il 25,132, 2i5, 37 6, 007, WIl. 4(; 

12,362, 85 

$5~, 114, GO lJ 1, 034, 91~, 4[1 

10, 79'), I)r,~, ~A

197,519, 98i. 51 43, &I~, 1W. r.> M,817, 32\1. 6i !H, 102, 563. 83 .\.00. IIOQ, 5roS. 63 120,620.925.24 

1M, 5";'8. g84. ~I

69,871,402.9S 

14, 21B. 800. 30 12, aG2.85 

AIMkn -----------------. -- .....- Calirorma •••••••• _. ______________ 

Dislriet or Coltlmbia .•••••••••••• lIInoi' _____________ 

),larl'land •••••• _. ._.­ Missouri ------......._.......... New Jersey ______________________ 

New York••••••••••••••••••• _••• Ohio ••••• ________________________ 

l'enmylvania••••••••••••••••••••
 T~xllS •••• __
 Wa,hingtotl -....................
 Pu~rto Rioo .---------------­ ~~~

. ,.­

-
 ~~ -­

-··'U:i:i~M

............ 

, 2,:JIlL 36 . --" - ........... - 12, 22,~, 01 661,,,77..)4 7W. 39 7~.174,5il

._ .......... 

----_. ---- ­

$123, ,,~

,122,91:1.60 

14,2207il 

3~fo, 417, 55 80,010,00 

Ini,Wi OU 112, 0'18. 47 774. 9O~ ,I~

1r>5, BIl9. 3~

.1ljr" (jJf,.'\3 

03",113.82 

4~, 300.00 _._._._" -_ ... 

$11, 71~. 4i! 

7,736,4,\7. M 580.800,00 10. 9M, 05B, 85 l,51l,r,OI.oo 

3, 11~, 000, 02 ~,8:l1l, {j76 07 31,810,471. 9.1 8, 22'iJ, 706, ~4

10,781,134, BO 3,0[04,011,00 

1, 10~, 877.,,2 

................ . 

$2J, 5Oi.:19 22,228,68.1,3\ 

3,710. 00l. 85 22, 07~, J07, 65 [I. 8M, 558 29 11,7;]5,880.69 

16,488,035, Oil 91,4.~2,MO,10

J4. 302, 29(1. 4A ,,2,395,080,41 

4, 6"r" 2G:I. 13 3,672,835.86 

._...........­

---- -- -- ­ ._- _. $1, 7~J, 016.45 92,861. 74 I, 1i64, tg8.87 ' 2i1, 11\8.14 

817,985,7i 

1.5~1.2ffi.W

. 6, 624, 085. 72 J.821.Gll.57 

2, S95, on. 81 657.2Q,'l,f,4 

237,239, ,,2 --., ...._..._. 

$7,219,9,1 

2,116.~0~,18

00.014.02 3, i72, 3M. H\ 

2'iJU, 927. 38 .149. 909. 6Q 

485, S911.!H U, G1i7. 63•. JO \lOS. 018. 89 2, Z'l8. Sn6. M \J.i5. 051. O~

402, !lB3. u5 _._- ---------­

_..... ­
TABLE l.-Receipl<i from epecified eoureee of intemal revenue, fiecal year ended June 30, 1939, by collection die/ricte, Slalee, and Territoriee-Con 

Disl.illed spirits 

COlll,a;ner sl,amps, 1 C!'n~

Floor t"X por boWo or one·!ourUl 

((,ax·paill };xport conll! l•• thnn oue·hslf Imporl,ed (eolleel"d by Collection district.:< DomeSll<:­ slamps, pin( . 'slonks on RenLitlcntJon ('U'(OlllS)­ hnnu July I, I,,", per proof 10 cent" 

1933), "adj· pilon, 130 per cask 1----,-----­ (iOllal 25 conl,l or 5 ccnls OUter <llslille<l OU,"r <lloLiJlod Dran<ly, &2 Drandy; S'! ~1nl" per per case BOlU.,J·in­ spirils, $~.~5 ~piril.8, $2.25 Red al,rip per t3llable por ('lxI' blo galhm 000' per l,aMble 1,er Taxable slamps gallon gallon SHIDlPS gallon g~lIon

$2.00 

Arl.ona ..•.•_. ._._._._._. - - $2.20 1~1.8~

Alob"ffia __• ••...•••••••••••. _ •••••.• __ $7, 1~1.7~ $1. 827. or, &20,013. (J.& IJS, 34r,. G3 

101,755,64 SOI.o.'; 16, 700. !is 5.354.10 ArkanSRS_•.•.... _._._ __ _____ _ _ •• .. ~,030. 18 }'im California••.••• _••• _._._. _._ g2. 269. 37 I, ~3U, 235. 67 -'ii:iu'-ii27'-b2- 5,IJ03, 3110, 41 :'1:18,70 4, 7r,Q. 19 J2, 462. 00 "$i::154:28 --··iii.3ii- "$4'-&47:72- 2i;4, (;07. 82 

SixthC"Hlol'nia __ ._............. 81.02~.07 1,303. M.';. 04 302,586.00 

21, 84U, 2~ 211,U73.82 102,342,85 

lJ. 702.80 ll2, 73~. &0 

Colo,"du.••• ____ :1. 255. U3 00, 139. 60 2. 232. :J.l :/,117,220. 80 ~I, 57(), O·j IOII,474.3j 2(1, 838, 0.1 ~8030 6, 727. 82 

Connecti"ut...•••••••••••••._. _.. 22,408. 62 301l, 632. 63 37, I&~. 67 ~18, ~OJ. 27 I~, 17!i g6 3J,7.'i'l 15 1,183.84 605. (H 111,320.22 

Delaware

517.9',9,90 10, 1i5, 3~) 97, <107. OG 8.(,323,51 

1.100,4,1 O,8.i7,25 14,12 Florlda -- •• -. -i.·:i.i.j'-iio .•.:::::::::::::::::::···-· ·•..iii:277.-02- ""'3(12'-70i 76- .•••••.••••. - --··'-·ii:iii<i.·2:i J, Wl,ilO 

25, ~OO, 94 7&,40·1. ,12 

lli, 251. 3G 71;, 4~1. 01 .177. i2 g~~~iL~:::::::::::::::::::..... 6,~~:i~ In:m:M .....~,:~~~:~: 11.62 -·'·3'-:iOO:r.O­ 5,88 ~, m.41 

li~7. 10 IB, 771. 87 (i08,00 22, ooJ, ,\~

a.01 \1~~oiil'i~'~i-':::: _::::::: ::::: _____ -199:724:0;' 2:534:252:i8- 514'-5:iii:7~- .. 'iii;:::::: ~; 2~.lM.oO· 420, 7H. 00 

Eigbtb llJinOia._._._._._._•...•_. _ ..•••• _._. _ .••. _••• _._ 3,\.77 51.601,136.87 ~5, 713. e" 2BG, 0'1. g., --HHtnr --·-43.30­ 29,24.1. 70 J, 3~1, IOl. 83 

ImJiana .•. __ 6,891. 62 - 1,232, 282. 17 10~, 835. 60 46, ~66, 2S2, H 9,180.811 226, Ill" 13 17,lH.06 J. 117, 71;~.70

Iowa_._.......................... ._ •••• __ 4,320.00 ._...... 1,453,13 10,701. 57 1i:J, Sa2, 8~

:,, 8116. 2~ lOB, ~74. ~B 2, 454, 432. 23 12a. Z2 Kansas.• _ 8, 185, ~~ 2~8, ~g

KentLlcks __ •..• _._ •••_........... .i12:40· ..-•. '21:2(;3:ii3' •••• 8:377:60- . '5i:i47:5G2:4ii 8,074, 5~ \13, 0:-"" ~2

I",uisiana"_ ~,781.~0 168,272,84 l,Wli,(jiiO.lO 10, ~79. 02 J[l-1. 121. n lI1aiu6 .•.•_•••_._._........... 3. m 131,64 5OJ,"1 4,070,6:1 2:1. (,37. J7 A1"'~·lanJ ....._.••_._.__ 22,028,{4 1.350.409.1l.~ ----i(iliii:G4· 22.327,484.92 1I,l'95.il!l 234,007. fjO 

lI-hssochu,elts ._,_._._....... 82,500.36 1, 05.';, 6.11. 67 £1,012.00 4, (i3", 707. 59 63, 71J7. 17 2~1, 779. r.3 Mlchl~an ... . _______ 18, 395, 18 1, t4& 384. 33 1, 834, 487. 48 12, lOll. Ti 132, 830. M 

38, 91G. (13 100, 12HlO ~~i:;'i~t;i::::::::::::::::::::::: ••••:~'. ~:~, 49 493, 267. 07 76, 316. 20 74(1., 884. &l 5, 3l3. 40 3, !H7. 23 1,31i5.W- -----83:51ii:91 

Sixth Missouri. ••, ..•••••••...••••••.••••••.• __ •••••..••• ._..••••.••• I, 180, ~6V. 33 4, 000. 1,1 411.1300.7.1 5,704. a8 2, 85~. 32 7~, 068. 89 

First MissuurL_____________ _____ 14, 509. 65- :i-ii::j.i6.-23' "-"'2;006: IJ(J 68~, o~~: ~~ ~,OOS. H !is,OOJ, M 8,317.35 

Montana_ _. __ • ..•••• _._._._ 741. 7{1 filii. ro 27, '23. 4" N obr""kn...•••••_._. ._. _"_._._ 1,454. 84 66, (l<ll, 30 ._ 152. 10 1,92]. 82 57, 2,',0. 8~ 288. 33 

Nevad" •••_..... ....••••• ...••••••. _ .•••_•••.. _._. _ ._••..••••.•_•...••..•••• _. __ 575.00 9,0~9.31

Now H,uupshlre_ _ •• • 13. 12 7, G90. 70 lU. 402. 04 ..03 "" First New Jersey.,. _... . _••••••••.•••••••. 414'-000:('.0­ 1~, 7M. 30 .1,725.00 12, 3~5 . .'i'l !6, 645. 91 

FlflhNewJ.rsoy . __ ••• _ _ •__ • ._." •. ~w, IH.~3 6, WO, OO~. 00 8,GH.OJ 225. WI. 00 777,369.25 fl, 395. 76 ~37. 972. 42 

,..-------'-----------------­

28,4780 42 101, 1.4.16 

NowM•.'ico • __ .•. _•••••_. ._ • __ ••••.... _••. _ First New yGrk. .• ._._ .. ._••..•. __ ._............ 30,701'-('.0­

SeNnd New York................ 073,009.83 8,348,970.00 443,015.2& Third Now York_ _ ._.. Fourteenth New Yorl< •••• 18. 57 8go. 4.1- ""2ii:.i.iii:20· "'i,"7sii:742, 32 

1,050.91 

18, 20fJ. 21 I, H8. 80 1, 273. 2R 22.8.\7.79 

22, O[lfl. 28 128,519.88 

132,110.93 

,1112. 577. ~2

109.300,2" 

005. [lJ 

70,017,07 

13,275, ,,2 

12:',,182.39 

B, 0'6. 97 

2,3M, ,7 N. 73,\. 25 411,996, OS 

G2, D" O~

1;2, MG, 24 

774.53 

25.00 

TWI'nty-first Xew York.......... 

Twcnty..,ighth New York.._..... 'ZI,2m9l9, ,\82, 2.'l &%,151.6,1147, 001. 50 110,486.60 _. __ ."_~ •••••• -·--'··6:ii42~47· 8, B76, 68 13,66g.GG 

35, Til<!. 81 1.\8, :i.\8. 03 6,945.81 

2, ~21, 69 

•• _. •••••••••••• 736.30

North Carolina .. •••.,. _ "..... ••••• •••••• •••••••. Norlh Dakota." __ ._._••••.•• _•••••••_.. 0, 087. 80 •• _. First Ohio__ ._••••••••••••••••••••••••••••_... • __ ._, __ ._.. 22, 800. 40 Tenth Ohio.. _.... • •• .,_,.""" ••••••••••••••••••••••_._ •••• _ 6, 287. 01 ••• "••••••.• 12, 464, G21. 00 

38, 040. OJ 

1,333.41 

5, OOQ. 70 ~,:JQ2. 93 

41,87O,7B 

20,215.17 

1.">8,078,3& 

3,,687,45 

·····~ss.-89iiio·

.H

:::::::::: :::::::::::: M~, 39~..'"7lI

Elev01Ilh Ohlo __ ••••••••••••• _••••••• _._. ..... • _._ •••_••••••••••• W.\.06 2,001. 74 47,299.50 

Ei~blecnlh Ohio ._._.______ Oklahoma_•••••••••••• _._._ Oregon.• •• ••• _••••• __ 3,283.43 234,483.~8 _,_. _ •••••• • 2, 5.'l6. 60 1:MI, 200. 87 •••••••••: •••• •• " 0, 47r.. 00­711,774.82 

I, OW. 19 .IG. 960. 21 

12,108.20 

~,8<\6. ~7

l,Ml.05 

123,059.69

28,).79 

52, .\72. 58 }'Irst Pennsyh'anis.__ • ._. •• W, 463. M 001,814,70 94,207.40 24, 3~7, 0(1". 30 ~~, 7~.';. Ig 2~I, 1;)0. to 

Twelfth l'elll"y!I'anla............ Twenty·thir<ll'ennsylvania••••• _ • .•••••••••••••• 13:40- ------82, 516'-00 123, 442::jO' 

12, r.s5.115 11,967,748.54 

7,449,86 

18, J37. 25 

40,915.110 

16,,198.06 

Rho(lc Island..• • .••••_. __ ._ 8, 411. 24 91, MJ. 31 813.18 1, 837. ~5 24.,100.42 

Soulh Carolina •••• ._. •• 320. 40 62,023. 63 ••• _._ ••••• _._ 2, 194, 08 Il, MG, 9G 1>8,780. Zl 

South Dakota_................... ._••••._••••• _._ •••••••••••••• 215.45 OIG.90 20,191.17 

Tennossce. ._._ ••• _••.••_. ._.".......... 1,983.00 2,398.26 13, W2 7~ 77:7Sii.'29' ••••••-.-.-••-.: •••• _••• _•••••••:::::: --•• '-'380:33 First TO'll.'l _. • •••••• 1, 40& 07 3G, 672. Sti 3,812.78 .~,~2O 14 

M, 1M, 27 10.25 _. __ •••• _._._.__ Zl(J. 35 Second 'l'exas__ .•••••••.•.•.•••••• ~,.I26. 17 346, 920. 23 8,G4~,~5

158, 80 16,555,£7 __ ••••••••• ._••• _ .17 

166, P~ 7,501.62 ••••• _••••••••_._. _ •••••••.,._. 1,,7.02 ~~gt~i~~::::::::::::::::::::::: --.. ···-T~· ·'····;~:~r~· :::=~;~~j:~: -'---~~~nr Hi,II.IS.57 

";ll.'lhiI;~l~n,._ ..•.••••••••••••_.. 12,54S.~1 495.248.99 723.92 60,31390 16,043. 65 1t~:~~R~~ 11:G02'-G2- :::::::.:: :::::::::::- ~~:~g:~ \\ est' JrgJma_ ••.,•••_......... __ •••••• _••••••••.,. 6, 997, 30 2,917.00 

Wisconsln•••• __ ._. __ ._••• _•• __ ._ 6, 776, !is 19S, 249, 20 __ •• •••••••••• 30, 3"& 34 10, 240. ~9 ~g: i~~ *~ '-""'ii, i~.g'-~i· :::::::::: :..._..::::: ..'··:i0,-7Yi.-80 

Wyommg __ ••••••••••••••••••••• __ ••••••• _._ •••••••••••••••••. _._ ••• _._._.__ 20.00 3J.\.00 12,113.02 •••••••••••••• _•• ••••••••••_ .W 

Tota1....................... 1,697,507.64 2:1,317,039.48 3, 2\lr, 3iiS. 21) 2,;-1, .16.0;, 429. 20 698, 460. 41 5,427,570.63 I 10, 6n, 2\13. 20 182.4U 472, 1372. 71 9, 398,81H. 09
 

TOTALS FOR STATllS AND 'l'ERRITORIES COllfPRrSINO PART OF OR MonE THAN ON}; COLLECTION DISTRICT 

AIllSks•.•..•••••_••• _•• _••••••.•• ----- --_ ........ ~S, ~95. 00 - -­

California•••••••••••••••••• __ ""$0.30 -$i8:44ii:52· "'$377, W.,';O 

District of Columbia ____ • __ ._._ •• ... -........ - 1l,32U4· 674.00 65.874.58 - ---- ._........ ".-.-_ ..." .. 400,20 ··$in;i92. 44 ··$2:i333;"7Sii'7i' --$73:i;.iij:.i2· ••$8:680,-1i25. 2.'l $46, 410. 2S ~10, MS. 16 -·"$123;lsi'-8U­

·····1i29:851, 47 :;3, 391. 70 1,771. g38.!l3 

Maryland_••••• _. ____ .•_._. 22,02& H 1, ~50, 3S2. 21 34,160.64 22,3W, WI. 78 10, 621. ~s !Go,7'/;,02 2,701, S87. 12 3.30 ~g, 059. 42 028,71& 70 

MI"SOnri. •• --- .~ ..._._. _......-- 14,509.65 341, 4~6. 23 2, 900, r,o I, 8~4, 024. 55 13,808. '.!f 107, 81M. 2\1 14,112.33 

lmn~is_ .•••••_. __ •••••••••••••• _ 109,724.0'1 "'2:534, 2,,2. 18 -514:572:4ii' '\'0;, 512, 280. 97 4-1. 003. .'iO 5M, 600, 08 43.30 

4, 202. ~2 157, SQ8.!l3 --8'-00' New JYlfse~' ............,.-, -.-_.. ._..__ ......-. !l33, 204, 93 6.544,434.30 14, 3r,Q, 97 m,~37.49 777.300.25 6,395.76 454, 6J8. 33 

N~w York. __ . _____ • __ ..._." ...... 1,()O(l, 800. 57 ···8,"S32:iJi7.M 610,822,6.1 1, n2.1, 337. 37 GG,252 fl:l6. 371. 2.\ 223.5(17.76 709..\3 6W, 002. 59 

Ohio•.•..••••.•••••••••_._. __ ._•• 3,2&1.43 234, ,18.1. 48 22,809,4U 13,176,561.84 24, 593, 57 .166,125. 02 513,372.31 1M. 00 5118, 2:JI. U3 "" Pennsylvania ---------_.......... ro, 4,3, 94 1,0'14.331,36 217,640.80 36, 317, 42\1. 49 60,322, 30 468,2,\2. 71j 2, 249, 19S. ~4 118. 00 72,~Hi.W 9M, 523. 73 

TC'llS - - _. __ .................-.-- 5,934.24 383, :;99, O~ 3,812. 78 )4,068. r,Q 145, 94.J. 56 10.2,'; --- -- ............ 625.68 

W..shington•••••••••• _••• _._, ._•• 12,548. 81 40,\, 21~, 99 72:1.92 [.)5,313. 00 16,0'13. S5 103, 48!l.-l4 11, CO2. 62 ----_..... .._...-. ~l, 642. 36 47,101.02 Puerto Rico •••••••. ------"_..... .............. 27.H -- _._........ .............. -----_.. .............. ..-. ----_.. .......... -­

1Includes Cllllect.lons roporteil by cllstmIJS CllJlcctorn, lIS follows. Conneallcul, ~28, flr.~ IJJmOJ-', $520.37, MIchigan, $792.81. 
'. .... '. • Of" 

TABLll I.-ReceiptB from Bpe6fied BourceB of inlernal relJenu~, fiscal yl'ar I'nd~d J line SO, 195[1, '-':1 cvlll'ction di~trict8, Slates, and TerrilorieB-Coll. 

CoUootlon dL'lrlct. 'rota! [rom 

S )telail d'·n!e" J~Hnil H~uor ~i"jJl"d . till, or _~ ,_, I Whok~a1l> HolnilllQllOr 

.~.I:l, 880. 20 

MI. 9n. 77 

__ ...••••••_•.•

:Manufactur· liquor worDlSlll8nU· ill medi,'ln''; denkrs al o1'lrit, I.ne­ d~al"". $~6 faelmed, $20 en; of stills, Less than 500 [,()() I'arnl" ('r de~ler>. $100 .<1';'1". S25 b",e, $2:; p" l'~r )'"~r each $00 per year barrels, $100 InQ,.". ~~OO r-o>r Y~:ll f>br }"ear )'o"r

per y~ar per nnr 

Alab~m~ • !20.00 175 UO '9~, n7. 80

ArJ:i;on~ .•.••_. __.•. _. _••••••••••••••••••••••.•••• '$100.00 3, G12. O:j . H:";.518. 50

ArkallS"S ._.•• ._•••••••••••••••_ 100.00 127. 10 113,925.52

Fir,t California... .,.,. ·iS2.55 1 56:l 18 --"$3. 400. 00 8~. G5 8. ~.OO. 773. 16

Sixth California ~9,r.77.1~ 5,230,679 01i .•••••••••••••.• 79,17 '59B: 69 1.600.00 Colorado • ••••••••••••••••••.••••. 100.00 200.00 40.\, ani. 06 ll), lfoj~ 99"3.76 1,100.67 I, 31(1, ~lI'I. m ~1,,~~;~~~::::::::::::.:::::::::::-:::__ .. __ .. --""--i41i 00- --•• "'-33. 3t 12.5. DO 23. S21. 14

Florida .._. __ ._._._._._•.•••••••_••••••• ---....ii-5~iii- --"--'2iiii~oii'

50 [)(J 219. 71~, 33 ""-"434.-67- ....­ ~;~,]\l,_.:::::::::::::::::::::::.:::::::::::::_ au 59 22(1, 33n. 07

Idabo. . __ •. ._. _.•••••• __ ••••• ••••• ._ .••••. .••••••••• _••••.••••.•_ 200 fJO (8,5Iir,.M .•• --3:iiiiii~00­ 5, &'<'< 41 8,575.0.:,2.00

~l~i:t~llm~ois: ::::::::::::::::::::::::::::.:: ----·--'89. i7- --....-170. 00 I, 000. 00 2, ltO. 85 53, 838••<O~ 07

IndIana ._._••••••_••••••_. ._..•••• ••••••.••_. 2,116.69 51.l98.r.o4. S3 --·· .. ·565~42 Iows_..........................
 ••.• In. Ql8, ~3

250.00 . 3,.845,08 'K"llSaS,:---------.-. ----- ---.-.-•••••••••••-. ------. i8D~OO enlne.,-...•................_ .
 9i~6i-­ 466.67- ·----i, 4.>3. 31 3,607.1i0 -,j37.toO 53. BH. 339, l2

LoUisiana ._ _.•••• r,00. 00 400. 00 2.481,612. G3

)l-18ine . 100.00 .••..••••. _, iiio.oo 39.144.97 2ii5~OO' .... 'Maryland • •• _._. _. _. • __ 95. 84 000.67 1,950.01 627.50 3.IB5. R1 27. El&i. ~27. 17

"h"saehn,atts•.•••_••• __ ..••••••••_••••••. _•. 860.00 237. .\1 2,4(1.87 1,610.00 H,53~.21 1.945.84 G. g.~. !102. 2~

"liebigan_.__ _ • •• _._ •••••••••_. 25.00 37.35 512.03 1,485.86 2.1.00 3. 7G5. 700. 02

•"'IInneootll . 20,00 37.50 G03. 78 MEt 35 10,183.08 1.640. 1m. 83

:J,Ils,lssippi.. _ . 54.17 40. ~90. 77

First MissourL.._ _._ • ••• _._. 11,120.21 1.294. ROO.!OI -----M.17 Sidh MI,sourl. _..__ . 25.00 1.3;;3.IM.f.R

Montana_•• _.". __ • _.••.••••••••••... _ __ 75. S51. 51

Nebraska•••••. _...... .. i:3i-3:34­ 167. 3(;2. II(

Nevada. ••••••...... _. __ _•••••_.•• __ •• _. _••. _ Wt.59 .>3. r>AA. co New Haml"b!re•• ._._._. __ •• _. __ •• _..__ __ 549.51 23.417.48

First New Ienay•••.•..••. •••••••••.•• GO. 00 Fifth New Jer,ey__ .• 1,4lI3.13 B. 652. 613. B9

"'~

New Mexloo ••••••••.. __ • •••••••.•. 100. IJO •••••••••• _ 3, m:J lJ n ~~, -10 •••••••.. .•• 52. :lJO. 35 f",tNaw York.• ._.... ~ClO.OO ~~6 l4 !,.~~.1; 14S,S15. ~l 200 00 2136,68 bU. 7~1,80

Seeoud ' Naw york..•.•.••••• ._......... SO. 00 lon, 00 lfl).oo 2(t(J.00 Ii 715 ~tI ~~ ~l~~. :11 50.00 1,141.69 10.407.20-1. SO Tllird New York________ _ _' ........ _ M.OO SOlU)(1 11:;10;) i~ '16:,t~Q~~ ~75.00 60.42 Gr;O.~24.(I'J

Fou'lcenth"ew¥o,k_ .. .•.•••••.•. "...••••• ...•.•.•.....• 100.00 ""1).00 2.i,:r.~i l4:1.S~4.6~ __ . __ •.•.•. 2,lri7.03J.n5 

Twenty·first New York __ •__ •• ••••••• __ •••••_........ ~o. O)J _•••• ••••••• I. ~Ol. ~.I tiS. ~21. US 195. 8<1 .•.......... .~S9, 929. 4~
 

-----"l'"

l36.3(1.8(j

.\2 Mr,. 41; 1~,76g.2'J8.2! 100. on 91

102. 673. B5

1.:I.'iO,7J2,85

.12.171.2(',

349.515,02

?I,'lir..115,li5 1~1.381.70

1~.O"5.342.2fj 1~~.230.03

1~7.!tS7.98

-lB,ltll.m 

!IIl.~I~.~O .•• _._._...~,211. 30 ~~O, n~(l. G~

21;."I.~.OO "I~"'~

('.I:~,O;:bl

"79.~79.91

.'i<."~~.bl

74;,Jt~.~2

~'we"ty lghth New York_ 60.00 ••••• _ __ . _ 2Q:'J. a3 1. 71H. n 94. 7:l~. 76 •.•..•••• 3,,1. 24U. 31
 

North OarOlias ••• _•• •••_•••••_•• __ ••••••••• _._._ 4.!)C}';~~ -H.2Il~.ld Q7.\uo
 

North DakOII'__ • _•••••••• _.__ ._ _•••• _. _ .••• _......... -';;2:90' l. 3M 18 n 61 'J. 7~ 0;50. 0),1
 

FlrstOlllo_ • ••.•••_••• ......_ 21\0·00 1~2.51 2,'>8.30\ 1.200·(1') ll.~fj7.17 (j2,7~J.~1 __ ..•...•••
 Tenlh Ohlo•••••• . ••••••••_. __ ._._••.••••.••.•. __ • __ • _••••••.• _.. ... ~. 100. H ~5. 717. O~ ••.•••..•.• _. " . _
 F.I~vcnth Ohlo_ " ._._....... _. _. __ .•••••.•• _. __ • B. ':00. ';1 44. 5·1?, II-! . _ ••••••.•••••_
 Eighteenth Ohio ••_•••••_.... __ ._._._._._ .••••••••••... .1,m, 1" 1:08.00 l.l,J:v,,~1 IgS,J?!I,.1.~ •••..• _._.....
 OklaJloma_ •• .•• •.•. ~,u;~.~~ 41.Qj~.;1~ •••••••.•••..
 O'c~on ..•.•• .••••• _•.. _. __ ._ ...• _ __ •••••.•.. _._._ 777.Qt n~17.l" (,5.117.0.' 4ijoi-.~-i __ ••••
 FirstP~nnsy!vanJa, •..• •.•••••.•• J~,OO 1~,4,1 n\.114 1,4011.02 2~,;j77.5~ ~lIS,34r,,5~ J..... ,1(I ---ii25.00
 

T"·cJrthPennsylvaoia .•.•• _.,_ 91.67 29:;.47 1~.:I;WJ.(l1 lO':.407.31 If1oJ.oo _.....
 

i~~d~)~j1~,1_renn'ylvWJia :J)(j(] lr,67 ~,~,.~ 1.73J.J~ ;'.~,~.. f:J 1~1O.6S9.Ull snoo ----~·';:doooo
 .... ON ..... 41. ufi7. 05 ~,o92.·J3 •••••• _... _ SouthCs'''liu•.. -.•.••..••• ._ ..••.. _ __._ •.••••.. _._ II.IJ1 0\, 121. ~'S 28.7:'1.80
 

South lJakot~.... _ _ .••••••.••• _._ ••••••• -...... ••• 771.04 2G.nM~d _._
 T.nn~'"'''''..••..•••••.•. _._._ ....•.•••. _. __ •.•.•••.....•.•.. _.. _._._._._ .•••••••• __ ._•••••...• _..... '},~7-1.2.' 5~.97\l,91 313.7.~ _._ .••••••• _
 Fi"t T'm,s. __ . __ .. _..••••• ._. _•.•.•..• _ _._ __ .. _ __ .••••••. _ ~. ll~. ~I 1(:7. ~~2. 81
 ~~('I1nd Tc,as •.•••• _._._. __ ._._•..•.. _._ _._ .•.•.•••..• _._ __ _...... l. l~? no ~S. 131. ~g . _•.•.••.•_._...
 Utllh.. __ .....•.•••••••• _. •.•.•••. _. ..••_•••. _..•• _ •..•• •.• ~.4Sg.rJ! 4,~1~.13 ." •••••
 '\'l'Tmonl _.............. ._ ::::- -..... - Z1Q-7~' -••• -. ;1001lC,) ".-113.5.1 --iiiSi' ­ \·ir~nl~ __ ••••...• ••.•..• .... ... •••.. ••. ••. J,~75.0'i ;,".~M. ~J 1,(;01.16 •.•••.•.•••.• _
 '\nshlnr.;0a ...•••••..•....•••••. 1 :?'I. 00 ·····U·w· -1,ij~-2-ii""" ",\000 22.42':1.10 1:J).?2133 ._._._._•..
 

"'~.t\ r~llIja .•• ••. 1('1('.(1(1 54,17 .•••.•,.;," __,,_' 13::,:31 ~"~.OO g,0'~,9~ 51.2.\
 

W15l'On'lU ••••••••• ••••••••••• I roOOI .,., 00.•• .. "' '.'." .••. ",•••,~r,'~.1 3~Ut8S.7~ 1<;,.7:;9,31 00 "··'·'-35.~3 1

WYO~:~~;.' .' :::::::::..' :.:::: ~.~;~ ..~;- -.c.c,c."""CC"81 ~2. ~IO 07 ~~. ~~& 4~ I M~,;8,~ "".c~C";:'~~;;C::·:~;c' IC'c'",.,'.~~~c,~~:c-I'..'·'·c:.,·.c;c;,;'.',+"',',,'.c'"c~~~,~;c:~:~:c:

TOTALS FOR STATP.8 Al\'D TP.RRITOJ:U:S OOMPRISINO PAJ:T OF OR MOR~ THAN ONE COI,Ll,C"l'lUN DISTIUCT 

Al'lSka .••••••.••.•••_. ._ . _.••••••... _ Colffornia _.._ •••••••• . _. _•••••.••• -·····$~29:si· -"'-'$201 -72" ""i2~ji;i:g;' --··i.5;roo.·Ol'· S3Q,(;(i0,B-l -.. District of Columbla•• _•••••••••. _._ ~25. 00 r:m.58 Illinois_••.••••••••• _••••• __ ._••••••••••_ ~r. 17 1moc 4.01)'.00 7.~~.Z6 17,221.14 Maryland_.. •• _ • _••••••••• 9-'. ~l I,P·"O.111 3(12. f,(! 2 2M. 2:J Mis"ourL••••••..c __ _._ ••• _••••. _._._ ""130. 00{lO loo.['(I ~1t), fl7 11,145.21 'M.17 N~w Jersay __ ._. _••••••• 623.IJ :,21. :?II 2.11:;1' 00 WO.OO Ncw York __ _. 140, {lO )1(1 ()fl ~,~~.H 720.Bl 1,lr-S,79 Ohio _. __ ••••••.•..• __ .._. ._•••••••.. ~OO IF>Z,,'1 l. ~~'I'. flO Peno~h·fII1la._ _.._••• ~to. 00 42S. 7') --ijD~Ol; .... 2.i:~:6.·iio

Tex~_•••..••••••••••••• • _._ •••• _ _ . Wnshiulrton__•••••••••••• __ ._.._._._ ••••••••. "'~:iiii' ········2~:OO

5. IJ3, 3~

C,IO. OIl Pucrto Rico..• 
- ---- - - ----

T ABLE: l.-Rcreipl~j,om~pCcilif:rJ aourCC8 Of inJcmal re\Olinue, liscalllear ended JuntJ SO, 1989, bV colkdion dia',iei8, Slalca, and Territories-Con. 

Dmndr (or lo,W~·in~.

VO' proof i'slJon, 10 

~""

Special. or orC'~flalional tno, 

Whnk:53Jo 

"""1.,",, in ",lnl'S, !IOO 

~r )"Ollr 

'\\'11ok",,10 

<'I'lll1frs in 

"'in.... and maH liQltM3, 

CollPeUon <'I1!trlcts 

Imported 

(eoU""ted Do",r~lIe by c,,-,lmm 

",Uodo",) nOll jlC' )oe'" 1--1---1---1---1----1---1---­

,l.l"hIlTllIl__ •.••••••. •••.•••• •••••.•_.... !l~.ll '44.~1) .•_._. !JOOIJ() •••••••••. $100.5.1 $2110.:11 !503.M 

~r~i~~j;~r~i~::::::::::::::::::::::::::~~::::::.::::::: .-.-2ti: iii~: ;:.- --~: ~in~:'~- ---;,- ;~r RfiJ' ::::::::::::-..-.. --$M~:8r :::::::::::::: ·---i2:25il.·~2· 3, ~: ~~: ~~ Sinh Olllllornio_•.••••••••..•.•. .___ :Ill. 92.1. ro no. ~]1. 2\1 12:.0:. CSb. H •••• T~?i'oi- ----·9: ~i" 35' ····iii:i.ii4.- - .- ::::::::::::: \101, 6~ :Ill 

Colom~o._. •••• _.••••..•.......•••_.•. ••••. l,b'S.o:.o 4O,311.12 31lb.27 ••. _..._,_" __ ••.•.•••••••_••_... ..=IG ~6,~!ol.:.D

Conn""Ueut. •. ._•••..••...•_._ •.•.•._. __ •._........ r,W5_09 31,3Ql.~ 78.37 •••• _. __ ••••, ••__ ..••••..__ •••.•••. _ ••. _.. 37,9~:,lJ!)

E~~r::.::::::···:::::::::::::::::·::.:::::::::::::::."'3;~}r -";rrJ:~ ····--·-·~.:ji: :::::::~;:w' --'Hif~' :::::::~~:;~: ----~:·~Hi -~:'~'~ Ils..-nJl .• __ •••....... ..•.•..•••_. ._ ••••. _. 024.25 2,510.5.\ Its.79 ._••.••• .•. __ .•••••••.•••••.••.__ • _ ...••• """" J,ii83.W
 

~!\~lOiiii;,;;I~::_::-.. :::::::::::::.::::::::::_::::.-:-.'-'- '2ii;li32. 15- --...il.~:4~ij:i:i· :::::::::::::::: ..••--'3os:iij' ...-- - " ----liii. 42- ---is.'i~' ..... '~';-G~:~ .: I~Mh nll,,~"' •.•.....•. _. •.•_......... ._ _..••"" llti, .10 •• _._ _•••.••• _ _ _" __ ••••••_•• _. __ _ , •••• ' 41~. ~~ Indlana •••••.•... , _ _ 3.139.57 .\,,~.O.' . __ ._•••.•.•.•. _._.. 201100 22.1.1)4 24,~{\lJ~2 28,5S9.4S Iown.•.••...• _ __ '. __ ._._•••.•.•. _.••••...•_.. _ 7.220.00 •••• __ ••• _••••. _ ••.••••.• .• ._ ...••. • __ ._......... 7. Z.!ll. 00 

~~~i'~kY- -: :::::::::::::::::::::::_::::::-.:::::::::::: ':iii:i\i' -..'iii.·52' :::::::::: :~:::: :::::::::::: _: :::::::::::::: ..- "8'-.1;' - 25:it" -..-- "500:65 

1.''''I<1anll __ _ •.•.... __ 4,933.43 S4,lI72.5S • __ •••••• __ •• _•••••• __ •••••_•• _._ _."'_ •• _•• __ ••••••• ••_._..... 5O.(IQi1Ol 

~:~;~·i~nd-- _:: ::::::::..:::::::::::'::::::.:::::::::..... P. 8~: --~:i&..'~' - -----i,ja~- ....__ ._._...: ::::.::::::::: ::::::::::.::: -.i:m-i.i· 32 

~=~~:::: ::::::::::::::..:_::::::::::::::::: 2<J:~~ Itt:~fir. 3:i76:7D- ""'--2i~31 'i:iii»:i;j' ::::::::::::_: - "--" i~:~:: M in"c"OUl.... --•••..•_ _' 3. SIl, 50.) 3, 2OJ.l~ - -"- ••--:: •. ·-"'X!M:7.i-.-' -32,;:00' -.. oiiii.-il2- -&~~:G3' 7. 102. ~.

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120.00

······ii57.. 00· ......sm~.56 -·-··S5;2Si".I.i­ CBliforola ••••••••••••' •••••••••••••••••• 12,043. 1l:\9. 14 2, 1Jll,I);l 25, 053_ 1'2. 218. ,;::z,i47 

n1mlct or Columibs•.•••••••••••• _ 37~,~U(1 100M 948.35 62.20 382.MO.M -~-~~ nil"ol' .. __ _ ••.•••••.••••_. 18,714, S'l3. SJ ,!>rl,oo "2,&.:1.21 ~.%';,85 18, J'l5, ~"'. O~ ;"'1 ~ryl~tld .•.••.. _. _... _... _..• _....••••• Co. ~,\\l, OM. 70 .......- ...... 110 I. rot lO,H~. r,g
 1,4,10,40 0.322, flf.l, i~

:-.-ll..."url•••. -•.•••••••••••••••••••••• _- l6, 527, r.-.o. 3( 2.3~5,OO IB,O;t.70 2,0:111.43 19.1In,~IJ.;{,

No", J"rsoy • ....•••..••••• lCo. 143, z:l4, 10 I, ~~.I, (J) 1".07\;.1;1 ~, 18',.02 1~_ 1;7•.'JG7. 2.

Now York...... _•••••••••••.•••••••.••• 'l.rJl8,4~7.116 ''''''''25'_22 R, 2C1l, 4\1 37. 3Ql. 70 3.392_ W -I2.:J07.3~a,21

Ohlo •••••. _. ••.•....•••••. _ 17, \186. 882_ '34 -- ..........- 1., ~oo (J) 14. ~27. 71
 ~. 218. iO 18. IW. UJ7. 50 

Poonsyhlllll•... _•.....••"""" •••••.. 2!l,94~.~T.1.:lII Q,3U7.f1,I 65.9:\.1,IB l. r.$II. "TO 2'1. 12!l, 27~. ~O

'1'r~"' _. _ _ 3, 'l!!ll. IISI. lllI -~i·w· 1.lM.00 2li82R ,I 00000 4. 1~1. 5it 73 

W••hllIl!loo __ .••.•_•... _•...•••••••. 3, 4l\3,,31j,), QI ._.... _-...... I,Mij.67 ll,fj:lS. 51 1'Z13.10 a. 417, lH. 11 Puerto Rleo._.__ _•••••••••••••• 

-­ ------­ - --­

- -

-­ _....... - ---­

--­ ----­ -

-­-­- ---­ -­ ---­ - --­ - --­
----

--

I 

.TAIlLE 1.-Receipl8jrUTI\ ~pedfied sources oj in!trllal revenue, fiscal year elided Jlme SO, 19S9, by cpl!edilJlI distric/B. Slalu, alld Territori~8-Con.

_._---._---,---..,...._--,-----_._._~~

Small d­

~ars. I.M '1'ot&l [rom Ci!!llfi'!Ic 01.... 11. CIM~D (;:...."3 E. Pl'r lhnu· CI=ll I el~~ CII\!'!A CI,..,...llc tube;;. Pl'f C1n!!l A. t.l\t l./l.~ per t~_t por In. per Mnd. 7~ (l""~,,l, »1'1' ,., (,mmlll, Il<'r l'I~[lO''''' nor SO <IT [M" thou;&nd, lbornsnd, ,hOUS3:ld, lh~"..n<l, lhou"an~. ro, »t\.1\l. tjonnl T""'t, Ihm'-'3n<l. '" "
 SIO.oo SIJ..'>O
 """ $7.20 1 rNII 

ICI&" C. t/l' per ttlo<l"lnd. 

" ----I--·I--+---I---I~-I,- ~14,B~ . $59;.05 $1.20
 

MI1.On~ •.
 .\h.IJ~",~.... .... $~IlIl. ,b $11. S,I 'l~. 00 -----_ .... ....._...... ­

.\rkntL'",_ . •••.•..•..•••••
 .......­

4r.r,_ .'il I~. 1B H.6~ .. ~1:\_ I O. jH. 05
 ~1;.i·7il·····2ii~·ili· - ---$4'-00'	 $1. O~

311tll CRlifnrnb..•. _
 Flm Com"rnla __ S',). 10,. 77 SI, 1$, 97 51, 7~ ~2.;. g~, 59 20.0,2. 00 ~. MI, O'! .5:1 •••••• _•••• .._••• Col~nldo _._ ••• _._ ...•.... S2!l_ ~O
 216.n

C"RllfCtknt __ .•••••••.•..•.
 5.25 .••••••_•.•. .• 110, gjH. ~5 C~:l 8\1 " 29.UIU_OI

lJolRI\·Ol"('•• •• 200. 8;, -- -_.- ... 1J, 8l' 205,W5:Z~ ···.~.-;-ii.-ii- "'s;':,Gg'-os' .. .~." ro' ...::::::::: :::::::::::::: .-...."·:36 ~I,H~.13 ~7.'.Pll.~
 

Ooor~IA,.. __ . _. __
 Fl<>rl<l.\ .••• _•.••••••••••••••• I, [.~'l, ,m, 2!J 106. a2 m.2S
 

llRwail._•• _._
 lfi.1\lIfl.Sl Z.9.'ll32~? S? .m .2g "':iil:21 " .. ~b, ;5 ." [(IRI1~ .•.•.... __ 2~. III .--_ .. ..... 4.\1. 00 ·to.O'] 

F:1~llth JIHQoj, ••.•.• f"1"llIlIuol,. ..•_•.. :IR, 7al. 78 , ('\'\.85 42,r,~1.32

1, ,,35, lO 1, ~1~.U(\ 12, ,~". r..', 'l.'~, ~Il '·········ili'-lir· ::: ::::::::::::: _ ~6, 600. 35
 

Iown..•••• •. _
 Indl~nQ.•.•.....•.•....•.... ]jJ.~r.s.5-1 61'" \',1 ~.4~ 1.25 ._•••••••••• ",,,._,,, J. 897_ 10 "l~ Rl
 Kan"'•.. __ _.•.•. _ . ~1.2S
 ............_. ­ .0' 3'\,03(J,~:~ ••••..••..•• ·····2;.. 71ii.. 42 j,500.oo 7,386,55 O~ 1,'. 700.73 $1.:131. 74 "ClltllC~>· ••• _ 1.192:35" ...	 51.:lll •••• " ••"'••••_ _ 1""II~iJQ' •.....••.•...... ll&. 74ll.02 M.i,,~ ..... . ',).3U>. 66 ~'m: ~~ 3.0;\110 .~

59.76 ••••••••••••• .\I yIJud. _.•••........••• _. nM7.59
 I. lIS'. 00 :?II.2.\ 2OU5	 127. :l8 "'.00 .\Il\. \t!lu~tt3. " r,g,;oo- 'lI 48,(;.1,_0, II!'I 43 I, 71~_ 1,\	 13,21'.r. 34.~ . ~.OO 1. 1$, " 1,8(.7.31 155,03;;. S'l j~2 8:1 1,0. :.c	 G?R-~ •••••••••••••••_••••••••• _ ,\llrhig~n 2M. 3111. 7r· --·-···3.":iO· 1, lOt 1G 1. 05 In ..,
 

J\H.l[!,I\,pl•.•....... _.•.•••• 21. [(l
 

,\lInQc'ota_..............••.. 11,M4.1O
 12. !lO

.... ........
 .. '.00 -il\'i:iG'-22' ::::: ·········2:iio _. .~- ~'Il'l!IM 8~oLlri. .... 10, r,23_ 78 l~ ~O ~,421. 74 

SI,~h1ltIs<;(lLlrL ._._ ~~,41,,_P2 G31.rt.1 3.408 foO -~ ··········:·.-30- :::::::: MnuLQDa ............
 2:l7.25 .~ .•.••••. ,_ ••.•...... 19~ 70 N~brFl~ka.• __ _ •. !'l1'J. 35 ~. 30 114. ,5 .. 2.[,0	 . - -- _._, . " Ne,·adR._ •••••.••••._.•..•.•. ---_ ....._.. .. '00 135. IlO J;, 000. 01 -~ N~", Hampsblre._.- ........• 101.0598:1
 ,	 ············.-5i" :::::..:_::: ::::::::::::....._....._.. :\tIJ.031_$
 

33,SSI.UI
 FI"IN"I\·J~f••.• ••• :l91,16I.:lO 2, 911. 21

322,3'10. 31 2\I.3A2.1lM,31 MI_OO ••• _•••••••••••• _ Flllh I'~w l~...,..,y_ •••••••• ". glr., .<m.;U 

~""-- Metkn. 1.S'l	 _ _ .... ····1 --------... .............. ..
 ...Mij.. ~7' .. -- 21. 31 ----- .... ····7i,-g,r, 37

Flr;l :-<~'" Yo'k._ ••.•..•..• ~.3~9 M '23,136. 14

Bor,""1 ~r,,- \""'~ .• ~!,~.~-~ 1 

,., l. 01 I!,?;, f,l '23 SH.Q5 .,101.'1(1 2:,.740_07 ·····79i:~~· jl<J, n~ \XI ~: ,l~: ~7 1- '13: i9~'-59' "'ioz:siiS::;o' ··'·6"soi."oo

10	 3, '~'l, l~ tIS L r. 7','~. iI~·l. ,~

~'~:~~Il,,~'t"i~ ~~~;~;');k_ '1 :~: ~~: ~~ ~: ~~f:: ~;..I~. 1 . ~g~, 1,:JOO 79 I I. 33US ~:m~f1 Ir,2.78 •••••••c ••••••••.• •••••••• 'rwM Iy·nl ~t N~w York.. __ 7, Of'l. 7;) ~1. M i. ~ci": \: __ : :._ I"'~ _ :::: ::::.::: n, (\ll. " 

T"'.."I'·... I~hlhNewy"rt._. 1~.~11.~9 30,,&! 2,Sl4.t2 20.27 $1.16 .07 In,~?7.99

I\nrth Cerollna .. __ ••••.• _._ lH,~,8,r,7 8.40 ••••••.•..••.•.••••• __ ...•••..•••. _ 1l,l.50,0() ~~,!'3i.07

l\'nrlh D"kota_ GO. 10 89.10 

Fl..l Ohio.......... 30. 010. l~ .82:if .····~."217.30- "····86."ii' ..•.··ili"oi· :::::::::::. 34. S117. 46 

T"mh 01010 _.. 3-1l.PlS.'.l8 S,~5I.H S,fl.IIl.5l •••••• _ ~~2.lT..'9.4~

F.lcvpnlhOhlo___ 1~147.~1 1;~.1)Il :l'l7.70 ~3.(U 1I.7m.OJ 

F.JahlI'Cnth Obio_ 77,731-;-1 L81.66 2. j~9. Zl ~. Zll 7.09 2& 801 81, Hl3. M 

, g~~~~:~::::::.- ~7s'-ii~- ----····:M·I·······:i7~:3S· . -- :::: "'..i"05:J UZ 

First PCQQ.l-·1venia_. 1.~nll'Jfl_85 j,~'3 34 4&7.•92.77 --iO."057.".;;' 1,25O:9i' ::::::::•.•. a,:l,~:8-11:42 I'~. 'J'wolflr.P'nn,ylvanla ..•..•. 4jn.~'l-l.40 00~,1l.' 6J,i~1.79 M.l:l.................. 609,011.17 ;, T",o",y.n,I,d Pennsylvania.. 8\, o...~. 72 75, OIl 1~,t,S II~, 74 201. 99 n ~3 81,678. 5" \V,n,!o I'[A!I~ ._.......... I~, IC27 _._.... 170_21'> __ ".'•••.•••..• __ l8,318.5:1 

$<lIlli, r.:~,olinn .. ••.. ~~3,7~1,',\6 _7~ 20.25 .• __ ._...... .••••. _.......... 483,i82.~l)

Ho~lh D.~"t8 __ .••••••••••• 177.10 61.2.> 2-¥l,:r.5 'rorIM~s,,,",, .. •• •• 14.32f1.95 ~1.fIS 490,88 ---····~:~r ::::.::::::: :::: ,. 14.8;5.3.1 

FIr<l1'exa,••• _............. 12.1).t6.~1 2.:01 12,OOt.9~ 7~.z.r. 20.1 ••••• ~l,'i.<i:S OJ 6«'I\nd Tcms • __ . 8:1.00 OU,OO .2$ •••.•••• 71).21 •••• _._..... Igs,49 

Ultlh ..•.•••_•••• __ 1,3S2.$ 1.~OZ.l}I .•.. __ ...... U.M ••••..•• 2.7Gf1_I~

Vcrm<>nt ..•••• __ ...• •... _ .~2 .12 .27 ...••..... •...• .8\ 

Vlfl!!nla __ ._. 6-10. Ijll,t r,l 6S,\l3 1.~'2.50 _. __ ...._•••.•.• _ 98,031.00 &I0,ZS7_PI Wlshln~ton. •.... ~.~I.'l5 2,7S :IUS.]I •••• __ ._ •••••• "." _.. '-'62.3-4 

W.,l VI,glnla.. H7.S~~.M 2~.50 4_00 ](l SO .- 147,890.56 \\"I>CIl~,I" .... •••• 47.I!:lW 200.18 1282~3.\ 1,625& 081 M C~0f'5~4

i~;.~j;:~~j'~o·i>i.iid~····'· :::I~<I~·7f~:it I 2~s'i~ 1.1~:;g 1··'2 2:;11 21' ·····~~8-92 ...'.:.:.::: ~o5.Ui?J

TO!.a1 .•••• .. 0.743,072 51 11~,6I1 S~ 2,47~ 02J 36 374,61>0 M ~7.62.5 82 12ll,1~2.82112,U:l,OOl.JL

_

-~;~~~:;~:~r :::~:~~~:~: :::i~:i~i:~: ::::::: . --";j:ip,' ::::.....::: :::::::::::::: ::......-.-. ,n 

U:~ :::::::::::....::::::::::: ·-..····7.00 

.M 

I~. 30 l.g] "._ _ 

\7,O:1Q.17RII 2ffi..\1 •••••••••••••• 3.08 

7Il,7.l6_12 rot.oo ._ . 01. T2 .~O .••••.••..•.. _ 7.3.~ .72 ._ . 

.M 

82.71 2.16 ••••••••••••• __ 

U.D"J .21 __ ~.04 _ . .30 __ • __ ....•••••.••• jll3,3~I.GIO.68 •••••.••••.••.••••••••.. _. 11.34	 _. __ ••••••• _•••• __ 

.66 .•• ••••••..••••••.•••••. _ ...... _•.• _ 17.17 •••• _. •••••••••••••• _. ._ •• __ 

.~~ .. ~:~~:'~" ..:~: :~:. '1 :~::;;: ~~;~;~: I::: ~~~ ~~~

TOTALS ~'OR STATES A~D T~:nfllTOflrES COMPlll91NO PART OF on MOllE TDA::-.I OXE COI,LlWTIO...... DISTRICT 

Collin/oj•.•.•_••....••....••• t:!tJ,l.&7 1431. 52 11m. 00 19,1XlI.~1_7J S3L2.~ $2,IlOO.13 U.OO llImlN at Columbia_ . •. m 107. I; MI.7fi .'."'."'• Jllln"!; __ •• ···:i;~~0."70· ~.'A, 00 I!~. 1~ 2.GO 1.4S:i.OO 

MRrylaun __ .. . _._•••••• 2~ 2~ ].',0,43 -: ii' ~~l. 21 

M Issollrl.. _. _._ . ~4. II \.'!I11,39 I O. ~2II, 22 ---5;267:;0'

:r\"w 

i\'ow J"ISflY_ 

york•...• •.•••••••••••• .•.•• 123. 

2,1. 69~(~_l'

~l

~l,~2n,3S

18. O()~, OJ 

2,12.1, III 2Il.M2.9M.AA 1.027,103.21 ··;~~~i~~~: :::~~,:;~;~~. ::::~:~i:oo Ohlo•••• __ • •••••••.•••• 131.1;2 llR. 10 ZS,M an, 00

l'.nnsj·IVIloJa,•••• _. 10, 221 ~~ 1,4.'.2,00 "-~ 17,117,/i(J.1.9~ ---i-iii:9i- :::::::::::::: i:~ T.",._ .• .. __ . j~.22 72. ~T II'l, 70 2.37 ._•••••• We.lhlu~lou .•• __ • 11.(1( 

t • 

- ---' -- - -	 - ---- -- '-= --- 	 

---­ --	 _. 
TABLE 1 -Receipl~from Bpecijild sources of inlemal reoenue, fiBcal year ended June SO, 1939, 1Jy colleclicl1l district" SIa.les, altd Tcrri!orie8-Con. '" '" Oh~omBrgnrlne

Tobo= lDIlllllfoclu...-Conllnued 

S"ecial Laxes 

TM~1 (rom 

per pound, 

Colored, Un"olorerl, 

por DOund, M"nufac, 1----,----1---,----­ olcom!ll'gLl' Toral, ell 10 cents ;< con~ ri"" ...."'" (obU<:<,.(l t"r~r.~, (,ololod Uucolorod Colored Unoolr,..d In•• .~ oleomsr· oleomal' oleomor· ole"m~rgB' gsriM, gllrlne" garlne, rlno, $E WWl "'" "' $050.00 $6, .\8:.l, 34 $1.1, 17G. M 323,851.76 

I,!/OO,OO Alaborno_. __ .•••••••.••. .•••.•.•••••••_. __ $57.12 n~5. 20 ~I, 007. 18 5,911. 82 7.81t.S2 

12,239.01 17,033,26 

KaIlS28. __ •....._.............. 15l. \9 ••..••...••• 487.9<1 

~~~gI~ ..::::::::::::::::____ -------$72.. 5-i· -··..504..oii- -······i;07i..70- ::::::::::: 

600.00 

GOO 00

-- ------- -."""" - -- 5, :lW. 1;7 l2,287.1lI! Ii. 014. 3;', 

First Cslirornts _._._..... 82,433.26 9,223.832.61 ••••-.-. 31,532. 04 115,R47.12 

SixthCalifOlllia.._••••.,...._.. 4.~00.OO •••.•••• 11O,1~2.3S 1,235~OO' 20,i~.'~ 1.800,OQ ~IW.OO

'r,o~.'-D8 2:400.-00- -­ 5.~.ro

39,O~i.43 72, 5tg. 55 

Colorado, ... _. 1. OSQ. i3 2.139.31 

~.1'.66. 57 S")),[)I) 

3. Blij r,7 14,222. 7S 18,039.42 

Connecticut __ ••••••••••••••.. 5,350.66 43. 5B 273, ItS. D9 7,85'1, 03 10. tl4. t6 

Delaware. 385,057.45 3,00 385,383,71 

2.:W.QO 

I),'iJ. :l-l 2,8(1). 90 3,55<,24 

FlorirlO.••••... ... 405.\18 _"..... 2,317,330.40 23.8U5,96 31, ~29. ~t

Oeor~io_.•.•.••.•..•••••••_•••• 202.05 92. 52 10, 8O~. 78 

1D. ~C13 3~

IQ, 108. 05 3.1, 878. ~,~

HawoiL.. __ ._. .__ l.W5.15 1,5i9.50 

2.4D ~. 38J. 3~

1,026.70 2, ~tl:l. 4r; 

Idaho •••••••••••...••• .•••••.• 78.2.'; 

lOGO, ~or). 00 3·tW ~1, 1>0 

First Illinois.," .•••••••••• __ 4,595, g05- 18 •••••••... _ 4, 1lI!~, 8~3. 31 "i2,-ii~~ro- ·iiU~ii.'l~··' .j:~'OO- :::::::::::. - 10.~83.13 48, 6\-l. 60 308,011.30 ----"2."00­ 40,5:11.61 G~ tll'.-I 01 

Inr\lolll\..•••......•.._......... 25.&13.4" 113.42 2r>1,.'iOl.80 

Eighth Illinols____ 20. 842. 49 278. ro ,36, n5. 9\ :.!:,•• W 27;,00 ~I>(I.OO l~,I·\\.'(J

M,79-1,00 m: 27Q: 34 

Iowa... 27, r.s2. 71 32,313. ,8 

2,325.00 ID2.370.00 liOO.OO __ . .••••• \4,1:)131 48,00 

4,793, l5 ····.j~.-OO 32,070.45 102,1;'11.71 

4, 33J, 35 

9,250.Ql 

21,000.22 28, J:l3. 57 Ii, 6GO, H 2~, a43. 77 

Malno._•••• __ .. •. _•••• _ 3.69 ._... 5.516.30 ~~~~~~L::::::::::::::::::: 7.260.0~:~ ..•::::::~~. 43'~~:~g:~ II, <jSJ. 34 4,5,5.00 ll.n8~.t2 W.21O.12 

20,508.71 7~, i4O. 70 

Ma-."aohu""tt.'........ ••••••••• 55,458.77 •••••• •••••• ISO, 704, 42 

Maryland _. _. . _ 107. 81 21;,621. 78 8.nW71 ~9 lS5 34 35, 3.~2. 02 

Micbl~an _.__ 1, 48\1, 000.•10 1,856.394, 70 

6, 1G'i. f.lJ 74: 317: 26 1H, 223. 05 

·Minnesota. _._ •• __ • •••••_... 8, 126. 73 20, 81S. 8g 

22. O\G. rll 

4. :IlI3.:l-4 10,037.18 16,810.50 200. OQ I, 4C)J. 00 4, .';23. 77 6, 12~. 77

~~[~r:'U-Ij:::::::::::::::::' -5:270'-041'-2i- ~,293,~:~ 1n. 2r.UO· .....lioli. QO . 2,1. 2~ I. &4 46, H~. l8 

StxthMissoUlI.. •....••••• 3'8.~5 ._..... 39, ~.37 1H.OO 3,910.50 l..lLJO.OO 4,211.~1

31, 171Hl8 4~, S&4. ~I

:l-Ionlaoo __ .•..........••••••• 83,70 ..••••.•.••• 5l11.95 

7••31.31 162.00 31\2, .\0 

Nebrnska_____ ________ _ 3, 633. 00 4, 508. 30 

200 O(l 

16, 3~~, ~l 20, rA.l. 51 

Novada........................ ••••••.••••• lO.W 

~,3()() 00 

20U.OO 944,90 1.144.00 

Kew Hempshire • • .' 43. 85 14~. 7.';3. H t, 100. 00 5, 011, 4~ Ii. 814. 43 . I. .~l10. 00 11, ~13. BO 13,343. !l9 

Fifth New Jersey _••• _• .-.__ .__ 1, 357, 52£1.(& ••• _•••• _. __ 32, 438, 212. (!! 3,230,00 o8,711.~0 r.OO.OO Ftrst Now Jorsey.•••••••••••.•.• ._••_...... 8:l~, 127. 30 ::::::::::::1:::::::::::: 10,7."".62 O~ 152, 12 

New MelJoo•.••.••_••••••••••••• ••• _. •• _••••••••_.. 1. 8\1 ...........-.. - -.-.-- .. _ . 1.100.07 4,159.78 5, 3211- 4~

I. 8M 00 

FirsINowyork. __ .••..•..•.••1 l4.08Z.•~7 .•......•••• ':"j), 157. SO • _ J.I'ilO.OO 13,29~.02 1 Jl,S9~.0·1

Second No.. YorL. ~Q.3.J7.1~ 7'1-~7 I. <132, t29, OS .•• ••... ••• G82.4~ 2, roo. 00 ~82 50 3.1\[\.\.Ol 

ThlrdN~wYor~... ._ <'.,77.;,8 t,'l'J(l.~Il6.M __ .,._ .. _._. •• 20o.0n 1,1~2.oo 1.382.00 

Fourteenlh Ne.. york.... ~7.101.''' ._ .. _..... _. 21~, ~SS, 01 • _._. •• _ __ 6, mo. 17, 010, 85 n. 0 10, B-1 

Twenly·~r.<l h:e'" Y"r~... lil. 'iI1~ 31 l'll), ~n 7,1 7, ~80. ~(; 19, ,\27. l~ 27. Y!;. ,r4 

Twenty-.eighlh :-I",~ York_ 8, ]~~.I~ ····-ioo."oo· 2t MO. 52 7.9r.r..M 17,70&.27 25,712,91 

North C~r"lIllll......... 2'1, 5b'a ~~G. S8 3n O~ :nO,~~S,44,1.71 •...•• 85.12 M.OO •••• __ •• __ ._ 7,818.72 15,~S[.,JO :l4,400.0~

North D~\':olJo .•••••.....•.. _•..•.. _.. _ __ ..•• __ ._ .. (;9.10 ....._...... "_ •• _._ • .-•• , ••••••• _._ ~.(ol) r"co 

Firsl0bio... 5.712,7H.76 __ ... __ . __ .. ~,iH,&45.:18 87.60 67,040.00 1,200.00 ••.••••_•••. '6,833.35 21,~2.82 97,00.>.77 TenthOhi~ . ...... 1,~a9.07g.04 .•... _.•.... l,~71.ltO.75 1.00 %.61.\.00 1,200.00 5,200.04 19,1B4.(;C b1,240,70 

Elel"enlh Ohio.. .••.••••••.... 3(~.~S __ ... _._._ .. lr" 031. 61 67,290.00 000.00 7, 110~.02 23, ~,,,. 70 g~, 0~5. 72 

Ei~htG~oth Ohi~ m,171Ud . __ ._._ •.•. 1~4.31J4.\14 ._. __ •• _. _•••..••••. _ 9,416.68 ~5.illl,31 4\,11,.\19 Olr.lahom~_ _ •. _. __ •...... _ Oregnn .. .-... .. _.. _. '!\IS. 39 1.~~:U ---- --'3:442."50- ------55.-00-· 2,~:~. I~:~~:~ 2~'~'~ 2I1,83J.432.24 .___ 1,,"13.33.on .~,F<!fI.33 7:42~:'5

Twelfth Peno,yh-snia .. _._ 9~9 . .s.'l.'l.~

First l'ennsrlvonlo . 4a~, 1$. :,2 1.~~~,~I;;.25 _ ••.•_•••..•••••••. __ •... _..... 800.00 4,8.'iO.29 ~,C:<'.ZI

TwentY-lhird P~nn'l'I,"nJl;a ... 12.5;1.4~ 9( ~42. GQ •••• _•••••• , ],000.00 t, 810. 00 U. &29. f;5 17.1:1\),83 Rhod~ lslnnu ... _. _•••. __ ._ I, 873. 7~ 2O.200.3t ••••••••••••••• 1,400.00 4.782.0.4 B.I~'l.34

South ('~r"lina _. .. __ .. 1,HOI.<'U 485,~I34.r,5 ._ ••••••••••• _._ 5,:J.38.35 ~.'~I:;'58 14,~(I,j.!IJ

Sout~ D~Ir.u[~ ~OUI~ 4(,~ 19 • ._ ,Stll ~g.r.<l

Tenoess••... _..•••..•.•••.• _._ 3. 67~. 043. 0 I 3, ~IIIJ. 0 I~. 3t .••••••••.••••.••.••••_.••_._ I, 200.00_ 1, sc~. 01 3. OM. {J I 

Flrll T~,lIS••... 7, ~tl3. 1;6 3~, (]Jr. ~7 ]2, 2tl.;;0 21. 8.0. ~,1 ~" 101. &1 Seoo,,<I't'uolS _.. . __ .... 1..'\3 ~IO,22 4iii:oo' ··iil;0.ii..:i5- --"1,"700.00 '2&5'-82- 8,383,38 :l4.5gH; 5.1, 39U2 

U\l.h ._ •............. _._._ H7.18 2,8S8.l6 ••• _ __ 800.00 1.~IU.GS ~,'10.G8

V~rmonL .•••... __ • 1.41 ~~8 . 1,;,~~.51 .• __ •• 2.0JO,(l0 3,7!I~..11 

\'irninill ..• _. ' ._••••• 4.783, Sill!, 57 16S.745,7g~.19 9.60 ••....•......•••••_•..•••. _ 7,215.B8 141.00 Z!,107.6i W, 477. Y5 

W !lShin~ton-- ..••_.- •••.••_••• _ 10,,15 07£1.43 •••_••••• _••••• __ • 210.80 210.80 

West V"ghlia .. • __ l,4n2.M9,37 1,GI",O,54rL~9 •• _••••• _._._ ••••••• 9,]0(l.01 2.1.051.77 54".11.7~

Wiseonsin •• _. _•.•••••• _._ 25,752.5i 

Wyomlng_....• __ 8i'm~ .• __ • ••.• "---- ·····~6.. oo· --·-Ti:iii:i,j·· 2,~30.1S ?hiliDDino Islands.•••• _ --·····--·00=:'C'+,.~ce::= __"_n_."_"_"+""=,-CCI"c='C"C"='=" _"_"_'_"":.:: :':::::_"_"_"_" ',::,:_..._._.. :...----=-..._.._.._._.. :.::.:.: _ 

Total Ol,689,oe2.00 7,l~3.25 ~80.1~0,20~.74 3B.6R41) 822.417.67 28,23S.~8 ~.6]~.T5 ~02.0[04.;' Il.711.GO 1,0i~,r,37.16 2.210,31;,1.(1" 

TOTALS lIOR STATES AND,TERRI10RIES COMPI{]SINO PART Oll OR MOm,: THAN' ONE COLLECTWN DISTRICT 

$13~. 93 $1.%.11., '-~'I'-ii~ __ ~7' ~2l).00 il,2W.47 1~8, 3911 Iii I, 1~3. 31 174.00 3.772_ (6 ~,IliiJ. BO 27.0:J5.~~

a, (If.r,. ~7

'.00 

1. 131. 00 O~. IS6. 21 

W, 7~li. 2" 37t. 701. 71 G~, 560.110 JI. {;I;IJ. 67 96.00 56,428.62 90,301.79 

3, r.oo. 00 (B.OO 2'2. ~rlO. 0',1 1B,400.01 2UI~ \19 (i!!, 17~, 33 95.202. is :I'J, 0.13. 09 00.721- 40 292,468.18 

4, 1513.1 25, .170, 45 30. 72(. 3S 20, ~~. IS 40.48~.30 00, 501. 5~

74,87 74. ~j

---- --------

TAllLE I.-Receipts/rom specified sources 0/ inlerflal revenue, fiscal yea.r endedJllno SO, IrJ5B, bU collection dis/rids, Siaus, and TeTTaoriell-Con. '" '"
 N.rcotlC3 (opium. eor.IMv~,. M d.,.lvnllvOJl Ihoroo(j 

SfI(!clIIJ Inx~

Opium Colloctlon dlsllictl; I"""",, Tuu.( Irom J>eaIel'll In or..'"rl>\C Wholosald na=~lc "nt..M>1 ther llNnll l'rBclitloMr.J ),8\)O'BIO' ~R~DS

. A=p(cd 

orrrr~ III • roc:l """,p,,,. Opium . ' ctc.. mJ.se. elc.. un.., om" on """""nl import'", blank,. pe-r ,.. 01 vIol",. manu!",,· huod,od, 

,.~of. 1I0D ollho lurers. and 0' llarrioon oonll'0u"d· " :-.'arrotlC el'!. $2t

.. 

"'00 $188.00 124.00 _ "'" 00 ..._. - 3, '20 '0000 -...._._-­ _.... _. 131 10 

9.70 :;:83.35 2"0,00 ." -"'siOii­ ~G. 70 369.20 IM,15 99. iii) 

_...­ 100 00 61.5.00 ·----21.-00 

'00 

......' 100.70 32.00 \!,!, ~O \00,00 24.00 ....__ . 193. ~o 160,40
 

~O. 40
 ··-·24:00­

.M 31.5.00 

H.1lO 1.610.00 31,00 '"'"" «00 _._ .. 100.00
 1lI'? 7.'
 ---i2iI.·i!O­ ;~. 00 t"~, 00 .~,oo

13;.15 1.1l8G 00 ~8. 00 

6$l,9S "-'00 67S.oo "'00 

'.00 'MOO .'00 ~oo

7.00 1.~. J() l~.m --'-21:f(l' ...._-. 0000 171.20 9~3.00

13<3 60 2, YXI. 00 21.00 1'1.20 ~oo 21.00 200.-i5' 2-11 40 323,2.l m.oo 4~. ~~ 415,70 ~~~. 00 lf~ ill 2,';(\,00 

'.00 

6z.l.21 371. 00 1I~.00

..... 1. nll..'18 0000 

In 00 I. a5.'1. 00 4.1i: ··--·~i6·00· iii '~M ;l~l, 00 21. 75 I~, 00 r.oo. 00 ~O. 00 

~" 81. 'J"1 W,O -""'62-00' iiO.'W 8'!.5. 00 8.-.0 1.11S.OO -'3<i:iii' 30\2(1 ... - --. _... "'--'i-i:ioi' 

II,W fl-"j.nD 24. ro -····!.5G.-w· 001. 51 21'i.70 14i. (Il 

' ...__ . .00 -.._.-._-..... .-..... 

doBle'., Sl~ dMlnr3,S3 " 

AI~b~Ul8. ._. _.••.•_••••• _, ..•••••_•.••_. __ •• S:lJ3. M IJ2, On. 72 12, 151. 00 ArI,~n8.•• __ . _. •••• __ .'1:12.1'8 . 610.00 '''00 J.,h=•........_._ , __ . _ .
 1011.00 I. 709 II':l I ••Im. ~5 I'I",t Calilumla. ""_..•. _. __ .•••. _. _•••... ~r;.~ .I.OI8.:lO ,I, \llr.. 12 BinI< CaJJ(omla. _.... _. _.•••._•••._. __ •••. "'.00 6.711.01 7.0~1.G3 C~I~rado ••• __ M7.1ll 1,ll.U!IS I,SQJ, C~h"""tjrtlt. ._ .•._••....••. _._ .• _._ ISO. ro 2,8U.&.:i 2, 7S!. 00 D~\B~_ ••.• •••. __ .•_._•..• .•.••'._ .. 12.00 Ml.OO ,~OO l":UrldB•....•• •••• _. ..._... :;\0.00 2.30-1.15 1. !Ill\.. 95 OOOfl(la __ ••• __ •. '_••... __ ._••• _•• 4M.~~ a. 541 ~J . 3, Ot~ 93 lI"raIL_•• ... _._ ._, __ . '-""_.•••••. Irtlbo _.•• _.... 1(19. 

51.1)\ 

00 

"'.00 ". "'. 5112,' First mlnol,.. _.....•...• l\;li. O~ 1. ',"-!. j~ ~,3oo 11 i~:~hlb WI""I•.. _...•_.•.•.•....••••••.... .'1.17.2J 2. :!.II. 11 3.013,72 lndl"na_ •.•.•••. __ ••••• ..__ ._ •• " __ • '~M 3. 612, ~5 ~. 05Il, (lJ 101<•••• _•••• • __ •••• _•• _•••••• '. ~1l'2 611 2, .'21.119 3.011905 Klo.<:l<._••••••••..••.• _ ___••••• _._ •. 2820G 2, 182 1~ 2301.10 

Ei~~I:~:::::::::::::::-- ZiG 00 2, ~D~. ,3 2SG.11O .- ::::::::: _.. _ 1.'>0.00 '. RIO 2, 192, 10 M,lne _.••• _. __ MOO 1,25I,OS M~rrl.nd .•.....__ •••. "" ••• _._. ('I rl. ':!, oro. "'.
14 3, 02~ ,0 M~~loll~h\\",n". •••..__ .,_, . \'10. i'Il' O. (,2\. III i.~~lJl Mlchig>n, " •• _. __ ..•••.••.•.__ ._ 7110 32 ", /'.IGI!. ,0 1;. b21. I~ • Mlnncrota... _.• __ •.•.•_. __ •. __ • 213 OC 3, 6l'5, 71 3. 7.llL~0

~1~~lr~';rl 100 00 1. 3211.« 1.~&O~7 -.':::::::::::::::::: . 1"1, ~1\ll.OO 3.0.'7. :IS ~. 100.o, ~I, In ~11'!IQurl..•••••••._. __ •.... 3H.00 3, Til. 38 2. !«I.M Montan._•• _. ••.•• _ _•••••. _. MOO .... 00 :-Jeh!"8.'!h. _•• ".__ ••• ••••• _. _•••••••••• _•• '0000 2, 131. Ili 1.8-13.70 "''' "00 130, ,5 I~.OO ~~.~8.m~·,ii(rn:::::::::::::::::::::::::::::::: ~oo ""00 M1."1b Flm )«ew J ~r~y•.•.••• __ . _•.. __ . _._ .. __ 21.00 I. 4Ri. '" 1.4Ir.os limb l\'r'" Jr~y_•••• __ __ .• __ ._. _ In.,. lll!i.W 4.bl1:l. ?-5 ~.432.:t5 N_ Me:<ltrl __ ._ _ _•. __ •••• __ . -.._._- -... 4~:JO H.5.JO 

"8I"00tl, ri~,etc.,Sl prePMa· 

Uons, $1 

..--........ r:21.. :0
 

---.-_ .._­ 19.00 

····:~~:OO "". 42. !5 

'.00 ~.OO ,.~ 00." ...... ..... 12(.110
 

-.-..-.. . 61. ;n 

-'-··--4:25 '.00 

0 .• 10.0.; 57.00 

·. ' 00 "'3:00 MOO 

131_I'D -'''''TOCi' 'Eli. 2' 

'00 "'00 .. _.. _-_ .. ­ 71.~

100.60 ---·"3:00' :121.1' 

21~.Z """T5O' 2.1.00 13.1\1 2.\\l.n 

'.00 2b4.'1' J.6' 'El. 1~

-.,.-'...... 131. 511 

1l(I2l 

'.00 · - _. ---­ &5. 3,\ 

21.2ll --""·''-20' ~2 40 

-...-'...._­ 0.7J

· _. --_ ...... .... --2:5­ ."'.00 .. _..._--_. m.oo 

Fin! "'e..- Y~rk ..._....•_, .•_..... ..••. _.._ 6, m.M tH,ro 

76. :',(l 

171.40 

303.10 

110. '1~

l80 oc 

2JI) 00 

M.~

120.00 

13, 80 

lro.2I\ 

217.31 

16!J.OO 

1'13.60 

43-6.00 

I I, 50 

2H?O nM 

110.77 

34 ~O

21055 

210.00 

24t. 10 3.\.70 

30.1\! 

... 1.12. " liD 

!lO, g~

21000 

1"1.40 

3.'1:1.00 

40.00 

""-2$:00' 110 IJO 

~'oo 1.210.00 

' ..._- --..

·····iin.·06· ~'~M

197.00 

285.00 

",,00 

ll30 00 

'00 

4n.ll8 

"00 ...-...;.-(.5

""00 -. __ .__ .-.. 1.650.110 

'.00 ..... __ .... 'Z?O_OO 

1,1\511.00 

z.;ll.oo 

0,\.00 

'" 

120.00 . 

210.00 

"00 

10'l. 00 14*.00 

0000 . -"'_... . _._­ -06'-00' 

48. 00 12.00 

21/). 00 

-"'.jp,'-06' ~S2. ~O

..-- 'g,;'-oo'

«00 . -- ..-'-.,... .. -"~2:00'

- 24.00 

48.00 

..-. -.....­ -'-"·-72."00' 

..... _.....­

:::~:;~~~~:l

Wl.OO 

"'.00

moo 'M."

'1:11.00 

. moo 

21600 

"00 

"'.00 :!MOO 

2tO.W 

452. :;0 

2501. so 270.21\ 

70,1 ~O

301.00 '" 00

12'l. r.' 204. OIl 

'''' 00 "'00 

~46. 00 28n.OO 

lIR. ..., 

0000 

1711.00 

8M. 00 

W.M 

3DtOO 

U.oo - _.. ­ 16, 3'~. 0"1 

8, l'>IID. 61 

1. Ola ~1

1104.~6

4. 91~ 4~

1,~ml.(5

2 (18~. 11 

2. ?!.2 03 

731.20 

I,Hll.l1 

1,1lMI,80 

I.U:"I~ ""'M. 3, 1M. M 1.8~3.87

Il.n:'g, l~

I. lin. 81 

3, 020. III 

I, 071. 

1. 00.', 4.'l 

1,011.2J 

2. S)lt'8 

~,'42_ 13 

~,48\l. 80 M7.3O 

301. ro 

2. n:!. 2~

2, ;\(19. z:J 1. 43n. 70 4. 0~1l ro 

--"'''' 

I 168, 02.\. CI 

6, '7'f~,81

~.~

", '16ll. 21 

~:~ro 8. 30l. 10 

"tIO.OI 

11421'8 

2,2411.66 

1. 400. l~

l._.~

4, 'I3~."Cl

2, MD, 02 1. 4l1l1. ~~

1. roo. 35 l. 71;7. 10 

4, MIl !is 9M.41 

1••'1,~1

.~ ... 2, on 91 

~.U7,45

8,3liS.30 ~:.!'I 10 M'A. ~(l

2, 170. 17 

2. MB. 70 ~. 1M. AA 

8,GG9 20 240 1\ 

10, (~~ 13 173,790. 23

00 

Ti. 77'. n 

_.....--.... I~. 00 Bor~"d Now Y~,lt._ .•... •.••.. _ __ .. i~J. I "00 Thl'd 1\'e'" Yort. _.•. _•. _••••..._.'. 1%11,

• "'--'io'-i9­ "00 FOflrl/'('mh l\'ew York .•. ••• _. __ _ 3, 1I~. 00 ------.....- M~ Twenty·tint N~"- Yark.•. _•• . _.. ..• _ 00." .... 00 Tworty·el~hth New Yu'l'-.. __ •.. _ _ __ 340,00 --··'-'i'-OO· "00 NoUb Carollno.._...•'- _. _.••_••... •••.. 

,

.. '.00 311..00 North Dakota.. _.• "" ••••••.. ' •..•_.••••... .. ·.. '.00 Fht Ohlo•••• _. •••. _•• _•••, ••• _•• -'Too- M.OO 'ffnt~ 01110._ .. __ .._•..•.. _••••..• _•. _••.. _ . ~.OO 87.30 Elr< roth Oll\o. _ .. ... .------- ~oo

E:I,bl«'nlb Oblo_ •...... _ _.•...•.•_._ ....-.-..... Oklahoma._••._. __ . __ .._' __ .'••.•• __ ••• _. __ •..... __ ••• .. · lCl13~ Or\1l100,._••••• _. __ ._ •• _._ .••••_•. _._._ •••••• _.. • s.1is ---··i.-oo " " 7. 

" Flrll ~r~nsylv~"1A......... • ~.21"1.0 11. 17 ,,~

'l'w~I'th f'enn\ylvhDla .•... _•••._..•.. , •• _. .._. .--.... '00 TIV~n:y·tblrd FCOlli)·lvoolo. _•••... .. --- _... Rhod, Island .• ..•...•.••••_••_,••••• __ .. 81,3b ~'" Souw Carollna.__ _._ .....••__ ..•• ·······i:i'ii .. 

"

"00 

.. BoUUl Oakolll•. __ ..•••• _ ,. --'--'Too- "00 'fenn('<Se('_ .•_.... _"_" .• _••. _._, .•_, _•..•••' __ 702. 4 

First TexllS .'•• __ __ •.•....•_. ' ••• _._.••••_." . · Second Te~~... _••••._..._. 260.1O· _..

---."'--. 

_..' .. _.- 2l8.00 ~'" UtIlh. ....•••......•..• .. .... 17.00 \'ennenl ._._ ••...• ,_ ...• .. '"i00' lIO.tll V!rl:'lnla. •• _. __ ..•.. .._.. 'i4'-.50 ".00 4~1_40

.. .... -..­ (2. :i(I

~~~~~~~~in::::: :::::::::::::::::::.._....._....._ 1,00 ?1. ~o W!lOO'<.IO•••••••• _•._.,... '-:i7:~ lIB, ,~ '.-. .'--... Wyomlng._ •.•.. _•._•.•......••..... _ _•. __ •... ••••.. ... ..._. __ . '.00 

, ':'ota!....... _m.u •• n ••• _m '" h.' u I------U'O~ l~S. 03 .\, G~7. 81 I 

TOTALS FOn STA1'r.~ A..-':D TERRITORIES COMI'RISL"I'O PART OF OR MORr. THAN ON£: COLLECTIOS DISTRICT 

$.l, all, (IS 

1, 38<. 3. !tOO••)4 

10. DtJ 31 

H,OO&-tO 

t.S-!03.M 

6. 11'8. h~

819. III 

~.17l.90

7,1llXL :t:i 

2, I~G. 49 

1.llS/!.16 

IS. M3.1J 

7,079, .3 

]7.032. 17 

6. oM. M ~.~11.t\l

7.Ot3.C3 

B, uo. &.:i 

2. &l8, 41 8. (81. ,I 

lJ.4%('" 

21, &01. ~~

8, 62.l. tl (,31'1O.71 

31.S...... « 

"1. on. It I. ~M, 71 ,moo 

1. 400. 00 1.~lQ.2l\

8.()(1l-1lol 

1I8, om \IS 

IU8.1O 

23, It2 7~

:J, In.2l) 

Ill, 2tII.00 14.181.80 

~, 7l1l1, 09 

7,110.11

<"'" M 1,377.18 

4. 629, I 

3, 141. 7~

~.(;I VIO 

0, Ti I. &.l 

1151'.32 

4, 361. D~

2t, 4:1(\. IS 4,~.71

Il, Jl;.~ 20 

2.311.21 

3.821J.40 

I.Sb8. 7~

7, II-"Cl. 52 

0, ao. 'Z1 lO. 1i8~. ,3 1,a~:l 03 

l,ua.M 

"'18081 

Il, 11-.... 03 

4.17~.03

B, !>( 1 I 

1, O:U. ", . 

M1,MO.lO 

Al...,h

C.JI(orolB_ .•..•••••• __ •.•.. . ••.• - .••.. - -$:M.' 40' U. 7lI 

6112~

000 

,~ 16 -ii8.'s~M- ···-iS8i.-re: $81.30 

11). ~?O. 37 =~ 11.11"7.30 -"·'·ij:i:ii "'"ii3il:S;' Di!trlriOIColfll:rIbl•... _.••_•._. _••• _._..._._ _•.. Illinol', .• __ ••••• •.•. . •••• (/76'-26' 

Ma'yload.••.•...._..._•. _._. 2\l6,211 ~~\s1Io,,,i.._ •... __ .•.•.•. __ ._ _•••. _ 17.(~~Qt

No.. l/'fsey__ _.•....•••• _•... _•• __ ••••• __ l~ 073. 01 

77.60 

Gro.M 

JO.'j.80 

=00 

331 ..'0 

'00 

2,40',00 

3Z1.25 

1.073. 00 w.:ow 

"00 

16.s.oo 

'.lOl.OO 

-~~

'00 00 060.25 

22300 

=00 

102. 00 

O. BOil. "" "' 00 1.097.00 

(\. 128. 16 r, fl'lO.lII 

J. 'Z12 00 11.404.43 

2.652.10 

8, 14(1.31 o.~;~. t~

. ••. _ 

3.00 

'1.60 

300 

2 x; 

4.00 

187.80 

2l.oa 

115,110 

3tI.liO 1"0" orl<.••.•• ._ ... _. ".__ .•••.'" ._•••. __ • 10.828. 31 

Oh 10 __ ••..•.. •••...•• __ ' ••. ' •.•••. _ l. ,03, ~8

Peno!}'l olB......_••••••• ._.". __ ••••". 6, 3G3. 0/1 Tex __ ••••••••• '_' •• ' ._ •••.•• __ •••••• __ 260. 10 WasblDgton ••••"" ••• _••••• _•• _••• __ ••• _•••• _•••_••• ••••• 

I. Til. 70 3H,37 

791. ,0 ",,,,

149.00 

1.2\~ 00 

1.242.00 

I, ~j2 (l3 

1.1I-'i\. 00 

I,&!-OO 

81.... 00 432. Oil 

~l1l. ~o

~OO

....-.-....­

J. ~fl(). fiO 1.207.40 

1,192,SO 

T.l2. \XI 

""'00 

22. 1lr.1. OIl 7.400 4.\ 13.021. 60 

0, ttl. 

':!, :Ufl.1l3 

21.704. H 

~. 7HI.M U. O".A. a:l 

7, ~l:" til 

2. OO~.

l1.~O

4.00 

11.]7 

100.22 

28~.05

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Ml.tn" 

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- - - --~ - - .._--------­
• 

Sv:,olal, or Ocr'Ullll~ion..l, l~~.s

Trao,f.,... nlties, Fioe'. C"Ueclion dlstrids Marihuana ~tc.,11Cn'I~----'----T--~--T----T---~­ lI{flrlhuB"" trllnsrOt'l', to "nro¥l,.. order (0' '-;ul,,· .Importers, T<l~'\ Ir~rn

Iwc,! pc<' per Dunce, lD!ll[hLlllll, rorms. "~ch lion of tho muuurac­ sons. po' Dealers, Pracl.WoD- LBborato· PrOOuc"r, l8J:e, 2 ",nt. " 1>.li\rihuaun lurers, and QUUO;V. $100 Ant :!3 ers,~l ·~l ••. JI compound_ 

ers, $24 " Al~bnrutl_•• •• •••• -----------0__ .,.•_._ . __ ._ ..•. .• i9.00 $3J.OO Arl,ona • ..••••.•••.• .. _. . •• _•.. 2_00 O. ~B ATknn"'~.• •• _••• _._ ••• ... _•••• • •• _ _ •• _ 12,00 21.00 Fin' CaBI,),,,;" •• ....•.• .•• __ . •• " ..••- 'c""" $1.00 •• . _ ~,(]O S7.05 Sinh C~IIlorn[~._.... ._•.. _._ ... . ".•"__ _ .. _... _....•••_.••.•.•"_ 7R.OO 25.50 •• __ ._•• 191. 7.0 C"lor~do .. _ ..••_•.. __ •.. _. ".•_"__ _ t1.OO 15.00 V~ 8B.2O COnn"~ll~Ut.. .• __ ._. . •• _ . __ . _. ._ D"I."'~r,,__ . ._ . -._ .. . ... _ ...__ ... .. • 1 00 1.00 ._ 2.00 '.00 

Oeorg", ... .••_.__ _ .._•. _. __ . ._ .• • Florld•..•_ .••••..•__ ...._.. .. " •. _. __ .. -----.f,fJ. 00 120.75 lJawall ._••• . ~2.00 . •. _•• _ . __ •__ • .. __ . 5,00 Idaho . ._........ _••• _... __ .• .. " " •__ .. •.
 

FI"l lllinoh _....... •••.. .. . •• _. _. _••. _ ._ _ ._._
 ~-I. on -"-ii'-lili- ------iiiiiio

Eighth I111nols_____ ..••••.. _._. • _ . .. __ "__ 'J-I. 2;, '.00 30.00 55. ~5 Indiana_••.. . .... •__ .•... _ _ .. .. __ ._ .. .... . _ l'.~J 114. ~l '.00 133_ 1.0 lowa.. __ . ._.......... ..00 $0_00 .• ._._ 12,3~
 27. OU 43,43 Kansas . ._ .•._ _ _ _._____ _ __ • __ ••..•_ Z;_OU 1(100 1.00 44.00 ,Kenlncky__ ._._ _. __ . ••... _ _ . •.. .. .. ._ ~7,n 16. ~5 t31. 27 Louisl~ua... __ . .••..... __._ ... .. 279.50 _ . .. 1351) 

Malne 3. dll 200,00 .. •..... _._.• . • •. . . . • __ . 9.0n 

M.ryl.nd_ •... __ .__ _ .... __ _ .. __ ._. __ . __ . . __ ._ _ ._. .____ 30, no 24. J,', '00 13,00

35. lil '.00 00.85 M.!"tlchusetts ..._...•. __ __ ... .. _. _. .,".~"-"- ~~-- .. --.-.- :::::::::::: ._. __ ... _.. I~!_~~: l~L20 5, O~ 150,20 MIchi~.n ••._..._ _ •.. .. _. v u ._____ _ Q. • :n.OO 228 It; Mlnnes"ta _.. ._. __ .. __ _ •.. •. __ • -. ~",OO 21.00 ••• _ MIs.'lss[ppL 60,00 __ ..... .. _ __._ .. .• .. __ . __ •• _ _ •.. ._. __ . • . __
 Fj,..,t MI:<!lourL .___ _ ..... _ . . . . .. __ ._ 3.00 8.00 __ ._•• .•.. _
 '.00
 '00 

11. 00 Shth Missourl._... ._ ... ._. ... ._.___ ••• . .__ 30.00 8,00 ••• _..• _••. _ Montana. J~ 00 ••• _. __ •• _.•. ••.•. _ •.••_._. . •••. _•••.••.. _ 13_1;3 Nehr.,ka l~ f.l .._._. __ • .. ••• 8.00 • ,16 ••• 19.56 31,00 ~S, n N"·.,la ..... •__ ._ .. • •.. ._. .... .••...•.•. ._._ .. • 1.00 New Hamp.hlre __ ._ 

-·..i'-'j 101. 00 

~R~t~§~~;,;::::::;;;;;::;:::;L ;:;1"~:~~:.:m~:j~::!!!.~;" ~I g. 00

'.00 

145. ~5

1:17, t5 

l.00 ._" . • ~~. 00 17B.M 1:':"1"~~h ~:y~rlL_ •••• :_ ••. -. -•••• _ _ -.~!:~. ::-::::::::- ----._-:~~- ..----". )~~ I ~~ ~3 2.00 _••:_._•• _._ 41. 76 Twenly-first 1\·ow York._. ••.•... ...•.• _. .• _•. __ • .__ J.', I'" .\(,.00 71.00 

Twenty.e;l(lIlbNow YorlL__ ---------..... ..-••••••--•• --- ------••••- •• -----.---- •• --•••••-- 1&~.2~ 7P. ~3 1.00 ••• : ZJ9. W Ot 1 

1\T lh Carollna •__ .--... -- ------•••.. ------ ----••..-. --. ~~~ ~~~~ ~~ ~~ ~~~~ ~~ --- ..--'-.00 JOO . '00 North Dakota.• •• ••••••• . . •••••• .l. 00 . 10 _______ .--.~.~. '00 12.10 Flrsl Ohio •__ . •• .... _.__ _ I. 00 •• __ . 02 25. ~o .,5_ 52 TanUIOhio. •• .... _. . ._. •__ •••. ._ ~2.55 • 9,00 47 J~ 118. 70 Eleventh 01110. _. __ _ • .. .. .. _ . . .. _ _ •__ •__ •• _•• __ ••• _ _ ._ 1J, ['0 1,6. 01 ~7,05 Elgbtoonth Ohio_. _. • •.... ... " • _•.• . . _ ••.• • • 31. 0(\ 1iO.',(j 01..16 Okl.homa__ • •• .•... • ..•• c ._ 7, 50 

Oregon_•• •• _ ..• ... ._.•• _ ___ •. ..• •.• ._ 36.45 10,50 '00 

12.00 4\l,H FIrsL PeDIIsylvanJ••. ... _ _ .. __ .... • .... _. .• .. ~2. 00 $7. ~2 ---j:OO- ----·--·.-50­ . ~~. 25 2(1.1. 07 Twelfth Pennsylvania .. ._" ... _ 6,00 _.__________ .02 ,__ ",,_ 37. 50 2.1. :10 G5.82 Twenly-th;rd PennsylvanIa ._. __ .. _ l.OO ,02 __._. ••.. 5L~1 21,50 73,1\3 Rhode Island • . _... ... _. _.. _ _ . .. __ .• __ __ __ _ _ 3. 00 

Sontb Carolin. • ._.. . __ .. . •• __ . . _ _ •__ • •. 20_ 25 5.00 WOO 

'00 ~g. 7.\ Soutb Dakata ••.. . __ ._ . ... ._ ~. 00 7.00 'fenne!.""e._._•.• _ ..•. __ . B. 00 - -- ---- ----:04- --. 42. Ir, LOO 

2J. 40 ;-g..I~ FlrstTe'''" • __ • •. ._•. "" 4.00 .02 87.00 1:;,00 1.00 IOi.02 Second 'l'exM... __ •• .....•"_._.__ _ • ._._ 70.00 '.00 ----------.- --·---·6~OO- 11.00 Utah .•.....•..••.... _ _ ._•..•_._ _ •. ._._ .... _ -·~i·ijii· 2,00 ~S. 00 

~ir~n~i~:~~:::::::: '00 _ i.~,·iiii· 13, ,"".\0 2~. ,. Wos.hi"~"_ .••••••..•••. ._. •.. __ ._._. • . . ._. __ 12_ 00 29_00 

We,t 12_00 __ . _ "00 Virginl. 21.00 12,00 1.00 ._._•. •. _ ~~, 00 \\'I,con'in __ ••. 10.00 '00 2Q6. 75 ::-JT.75 Wl-oming_ 6,00 12,00 l~OO

TolaL ~9. 0:0 ..
 169. ~5 I I, ~21. 40

TOTALS FOn STATES AND 'l'EHRITOnIES OOllfl'R1SIl\'O PART O}' OR \lOllE TrrA~ ONE OOLLECTWN DIR'l'RIC'r 

California .. _...._. __ ... __ $5. 00 $96. 70 ~B2,OO ~2il.OO •••• " __ $279,70 District 01 COIUlll biB__ . __ . •. _ JOO 12_ (),:; 1 00 16. O:'i 1IIlnol! .•• •_._._ • • •• ~u~ 1_00 --·-·$:ii,-oii- Marylaad "'00 2.1& 25 • _ 21. 7~ 210·\ • __ .... ". • 7~_ 80 Mlssouri._. • •.... Ir,o~ • _ 33 00 ~9. 00 New Jersey•. _. ._. __ • Now Y{Ilk •• •• • In, 75 

Oilio. _.. .._. • •__ 

2.';. 00 ----'-_...._. 113,75 

~53, ~5 ~;~:~ 1 .. --...5-00 24.00 116.00 762. 89 

.02 62. 65 

${l.04 00 00; 1'9 ~O .•..•_ 312. ~3

l'eDIIsylvanla..• .04 ••• 62_ no 176,J1 ~~. O~ Hill . liD 342.72 TexllS.__ •• __ ••• _ .02 . . __ • "_ 157_ CK'I 14 I'" I 1.00 -----------. 170,02 WashIngton 29.00 . __ ... _ 12. O~ ~1. 00 

., .' ...,.. 

------­ ------­ - ------------­ --- ­ - ----­ - -

~­ --­ -------­
--- -

, 

.>t. TABLE I.-Reellipu from .pecified 8OUTU8 of inttrnlll re~entlc, j\$eal yeor ended June SO, 1959, /.ty cllI~dion dill/ride, Siofea, ond Terri/Dries-Coil. 

_\Iobnmn. •••• •••••••••••• "•••••_•••••_•• _• __
 ArI",M •.•••.. __ ...........• _..
 ....hnsiUL •••••••••••••••.•••• " _•• _•••••••• _. ,~ ••
 

}'lrst Calilomln••..........• _.•.....•••• .••.
 Sixth Ca1l!orllIn .•...... _.•... •
 Colorado ......•.....••.. . _
 

Connecticut •..................... _
 D<>!nwaro.•••••••••••••••• • •••••••• _ 

.


• 

}·lotida.••..•..•...........•••••..... _._
 Oeollll~_ .•.•••..•.... ... 

HawaiJ••••••••.•••••••••••••••••••••••••• _ Id.bo __ .... . ... _••••••••••••....• __ _ .•.••....••.. Flm 1II1no13 .. _..•••••.•.••._...•••••••.•.•. 

fda~,l.\:~~:::::::::::::::::::::::::: .::::::::::­ Iowa __ .•...•••..••••.••••.•.•..•••••..... _ KtmSM••••••••••.••••••••••• __ ___ •• _•••••••••••. _ 

S1.alllP lams (Tltlo VIII, Rt..t!lu~ A~ of Inti, II.j 6I11Wded) 

DOt'\lmcnlnry ll1JIml'"-mun I
 

nod trousl"1i! or bond' 01 In-
 Futuro drllv·
 

dobtoollM!. Issue.. of ""pita! C.pltal ~...,.k
 ~ry .~Ies 01 S[lv..r bll11ton
 

eloct". P"S(!8~O IlchL., for- lr~Mr.,..".on
 lll"ju"" 011 Iran,le,,", PlsyjQ~ Cllrd" el~n In.umn"" policIes, ond "acb l\OO 01 o,rhang". et~. peroonlol Total from per PSOK, 10 lIC!1'ds ar ttlD'·Cy£l.ll"" r~o<l enlue or «(\~llnQu~lIl Plom (Silver Btnml't8_'''-" , ,'-- 1 h8elion lh..,~· l'urcha:!" Aol 

,- I ol,iorS""mB PElYm"nl~,"'I'..a[ool )"1)' 

tlU 

or 10~4) ~". SB1~ by I'~'., Solea hy col- I. IIlJIlJ
 rntlSl~.. lcclors
 

---------1---1----1--- ~5,712,OO. Sl~,~D9.67 . $0,2{J

II. rm. 31 17. ~,S. 07 40.20 2T.'D~,43 In.l:>l. \6
 

Z\!t,7S3.17 ~02.(14.6"
 -- --ii;Jo;482:S3' ... "'" "w" 20' l,80S- 20 rM.lro.12 112.22G_r,2 •••••••••••••••• 206,3D ·····-.~~:j3i:i7· 213,00
 

roo ll\lS. il8 52.197.3B ill,g21.13 ••...•...•••..••
 72.123.91 8. 1~7.W .•.•.•••••••..•• 47.50 a. ~~~.H 7J, 7'2'.!. 13 'l'O.7~.n ....••..••••_•••.•.•... _
 100, Ol~. 09 65. W12.61 6II.g1 __ •.••••.•••••••
 67.1103. ~; 61.728. PS 16,00 '''' 'M

.~

1>206 5;.08'J_32 2.•~C. 51 U'ZPIll 13.42'1:.52 ~.1I16.91

167. lilt. 01 I. 576. 006. 40 i!39.~73.7&- '··'·iZi:i.ji·ii·-· 4(;(_51 -----M6..-S31.-(~f
 

2\1. ,531_ iG 2,351.83
 " I10;n;:OO' --- -ii~'- (~ ro.!IliI.3-1 ;03.52 21.~126 157.00
 

11:1.&15,00 23,~.11-5
 

145.827.~g

Kenlucty ------·5:7.ii..~~· :::::::::::::::: ::::::::: ­ _•.••••.•..••••••.•. . _____ _ __ __ ___ . ••••........ 47, me, gs 52.$Z. :l'l
 

LouI.l!anu•..••.•••••.•..........•••.•...••... _ __"'_1 6O.H8.2S·
 ltl, 613.!l3 ....•••..•••. ~.ro:l.80 .•.•.•.•.•.•••.. .20 

)-IRlnc..•.... , ..•.._._.... . __ ....•... __ .. _;.. 4~.086,OO· 7,9S511i 2,5il9,60 •••..•••.•••••••.. _ .40
 

2O~.555.al 'lil.3.\3.05 __ ... _........... 32';".0\ 8,60
 ~15,86L 16 387,97~26 _............... 6,857.~T 15.20
 g~~~:.~I:t~::::::::::::::::::::::::::::::::::::::::---.~: ~: 1~: i~: ~. r.3.H~_ 95 7S,5S~.SJ .••...••.••••.•• 1169D 48. .'iO
 

Mlnn"''"I•...•....••.•......... _.•.• _........... 59,',82.12 136, fo87. 21 11.U~I.00 9.1.~U,83 ..••...••... "." gU.OO9,70
 8. 7P8. 61 ·~1~[~I;~~;ir·c:::::::::::::::::::::::-- ----BO-Bll):OO· :::::::::::::::: ..-. -~j7 ----------2~~~O· . ~; ~~: ~. 111, OaB_ 09 

SInh MIsjourL .•..••.•.....•••..•...••. _._ _ .•. ~I, 812 O~ 73,107.25 .4,b2Z.~~ 2.7D7.~1 •••••••_,••• _ 1,5~1.4-0
 

Mont~o~ ..•............... _ .CL......... 23,~2&.2~
 ~,SgO_ 4f. • , • _............... .14 ••.•_•.••••.....
 

Nobr!lSh..... .•.... .....•••••....••. .......•... . 51, 3~. ,~ . 31,073.93
 Nevad~ .•••........ __ ..•.•• ._______ ._........... a,7~1.13
 

!'."aw IIampo;J'Ise.......... •••••.....•. .... 14, 323. 87 6, Sol. 58
 "'" MI·· First Nnw )~,""y.... . ·'iili;iiO:1i·. 20.162.67 ." 

~~~i1~:i~o,.~y..... tt,~gg,62 ilSO, 100. 45 ..'1.~~· )))::))_)).) I·•••• ~'"~';I ::S~:8 I 4,726 It 

}'!n:t Ncw yor~_ ...•.... _ _ ······_······1 170. W3. 13 3'd.f04 ..••"........... .151 Z.W 171.:I'n21
 .•.••...•••••• ••••.••••••••.•1" Steond No"' YDrk..•••.••_•••.•.•••••...• " .••••••••..••• lM7.3211 U B. 134. 586, 37 B. 941\, 11M. H 08,005, 4i ~" 606_ ~s 1.613. 90 2,1,~51~ Mt ().1 Third New Yurk••••••••.....•.. .....••••.••• •••....1..... . . 1~~,290_00 •••••.....••..•• 410,31 ~~ 00 la~.Rl~.21

1'our[oo"U, NHW Ynrk.••.. __ .••.....•.•.. . ..••••.••••..••.:" .• '['wonly·a"l NclV York•••..••••. ______ •..••• ••.. •••..•••... 1 :k~~:~~ 1iii:2ii' :::::::::::::::: ::::::::::...... ~7~,.j\~:~~ ~~~:~t~~ Twr"ly~I~htll Now York._••••...•... _ ...•••....••• . ....• 119,134,52 U.I\lI(I.7I ..••...••..•••.. Ul.32 6.I.m1M 217.~ln.l~

North CntOIlM•.•.••.•••.•.••• . _ •.••••.. 00 4',0 00 21.~lIj.4l l.776.07............................ •••••.....• 114,ln.n North lloJ<oln.••.•••••••.•.•••••.. .••.....• ..••••• 12,OfA84 

Flnt Ohio.•.•.•.•....•••• __ ••..••.••• _. _ _. ••.•.••••• 67, !IIIl. 5il 1~~: ~:~: tJ - ij:9~-i:.jn· :::::::::::::::: ::::::: ---i-!lit:009: jji; ~. I}~: ~: U 

Tenth Ohlo.•..•.•••.....•••••• __ ..•••••..••• __ .•.•.•..•' _..•.•...•••••.. 1~".8"j.ll 2,001.95 ••••.•••..•.......•••••••••••• _ 45.00 00.0:32,('-, F.lcv.nlb Ohl~... .•.•......•••...•. ...•••••.• ..••••..••••..•••... r>3.7r.r.02 g4r•. OO •••....•..••••••••.• .•••.•• 2.50 lie, 7U.~.;2

y'j~hteenth Ohi~.......... . .•••••.••• •...•••••.. " _. 105. ~91. II 3,;'1.;0-4.&2 501.5;0.59 ••••.•••..••••••••••..•.... _ 44,(10 ~J3,5iL 12 Oklahoma.••••.••.••...•....... _. __ .••••••.••• __ 91, ,$, 00 2;.~Cll.2I) 222.20 lli. 700. 40
 Ol'E~on ••••••.•••......... _......•••••_. . _. _ CO. 5:M. 61
 5itRtt~ W6.~Ua :::::~~::::~:~~: :::::::'::~:~i: .... -----4n:r t~:gro:~ ~:'M>bP':;"J'~~~~~;ili·.:::: :::::::::::::::::::::::::::.::::::::: __ ....~~~: ~~ . 22.2.;3.;1 8.119.~5 ...••••.•••••••••••.••.•.. ._......... 1).3:3.1Q
 'J'w~nty·lhlrd l'~tm.)'lvaolA .•.. •••••.••••• •.•••• ';(I. ()I~_ Q, 211.193.4io n!.Nu2. __ __ .. .57 1,20 M!;,4;P.72 Rhode IslRnd __ ••.•••••.. ..•.•••••• __ • 6, ~21. 04 2!I.061.~; 'J.;;5.~ ••••••••..••••••.•••.••_... P.110 70.367.57 

South Carolhlll.•••••••••••••.• . .•.•..•. •• •••.• •. ••• .. .,. ;!X, OIl •••••••••••••••••••••••••••••• __ __•••••••••••••• _. . ~. 7U5. 00 ~ot!lh Dakota _....•.••••••_••••••••.. _ __..•••••••••.. _ . 13:0.;'1:c.1 'l'CIt!lel'!l'\l••••••••••••••••••••• __ ••••••••••. ••••••••• 7f.3r.s.OO 41: m ..,....'..~~. 00 .•••.•..•31.i:~' :::::::::::::::: . 10 1g: ~;: Fll'llt '1'..""_ •••••••••••••••••••••• __ ____ _ •••• IPS. 42(). M 1~1.79'J.;5 ••••..•••.•.•..•••.....•••.• " ._._••• _. 173.20 2Jll,~m..6

Secon,l Thll-' .•••••••••••••••••••••••• __ _ •••••••• _.__ 12~. 211, 61 

Utnh ....•..•..•.......••••••••.•.•• •••••.•... 8,002.81 V"rm~,,1 ._ ............•.....••••• .•••••..••• 10,02&20 

Virginia .••..... , .•..........•....•••.• •••..•... .. ~9, IYoW. ()(I
 In:~l H-:~~.:~:.::~: ~~~~ ~~~~~~~~~: ~~' ;;;;:;;;;:.~~~:. ::::::: -- 4i::. 2J~: iH:u lSO.~lOI',1 2,580.42 •.•• _........... 68.60 -123.-.jo' ;~g~::~ i~~r\~fr~i~i,,: ::::::::::::::::::::::::::::::::::::::::: :~: r.itM 

W[;oa".I" .•••••••••••••••••••• __ ••••••••• •••••••••• III. !lO7. 2[1 lO~:U~~! ~:g;~:!~ ·""'·'"~76:.j;;· ... -·······..oi- ·--j1~.-.i-i.j:3(; f.~lli.~~g:~ 1\'yO'"I"l' __ -------............ __ '1 1',,11.41 J. S12. 61 __ ..•• " •••..•••••••••• _._...... .• . . _. .1:1, ~21. o~

J'hjli~~~::I::~~'.):I~'..::::::::::: .:::::::::::::::::::::,:::::: .. ...~~;~~.;~. IG, 00:: ~:~: ~~ I'.'~;..~~.; ..~~;~~ '1'" .~;;~ ~~~ ~~ ~~; .. ~~: ~~ -I c·c.c::;:c;c:,c·;,:·c·;':·'·II-c.c,."QOs~:·~::~:c: ~c, .~-'---"---_---'..~--'------'---'---'-'--

TOTAL8 FOR 8TA'l'ES AND TEltRITORI~S COMrIU~IN(f PAR'r OF OR ~IOH}: 'J'llAN ON~ COLLECTION DBTnICT 

.-.....i2iJi:7S3:i7' Al..Kn ••••••••••••••••••••_ Calil",.nill..............••••••• ..••••..•. _ _ . S8?l.S3 \11)('•••\71. ;--, ---­~:!ii ;iiii:~5' "'SO.'ZO' il:iii'-002:32­ '$2:ii;.i.":..o­ l,rAG.SOI.41 "".~

c, ~)2. 30 1m-. 101. gl 

D!strlct of Gohlmhla.. _.••••...••_. _ 11Iinnis••••••••••••••••••.••••••••••••••.• ••••••••••• 96.21;.IJ 

1.600. 140.~, 3II:~~~ ···--iZ9;i.ji:31· ~it~ as6,83~:~ IllS, JII\I.f,r, 2,C3I.r.oo.Fi 

75. ~50,OO

121. 1.5(1. (J.l 

Mllrrland_ .••.•.•.•..•..••.•.... _____ _ .••.•..•• ~lissou.I.••.•••.•.......•••. _•....•.. ••••.••• _. Iro.30l~

1~.H5.:H ll:grs.-gr """'i"797:6i" 2!1:~~ I.~~ 20,l 142. 44 

a~s.401.~1

New Jmcy..•..••••••••••.•..... 1~.IiJ). n 406.2f>I.lf-' ID.00~77 ~.070.1. ~71.40 m,3;l1,11 1&7. 3~~ 44 

l73.4'2.69 

:>Ie,.. \.ork••••.•••••••••••.••. _..••. " ..•••.. Ohio.............................. . 8. r>J6. 076. 09 

62,).151-63 

H,980.659.m -·····~:iiM..47· as. 138.16 

81.:;(13_1>1 _............... •••••• __ ••• _. 

H5. m. 10 

2,9.1-l,101.90 2~.1'lI\. ~~. r. 

3.818.212.76 

P'n"'}·lvania.••.•........ " •..••"" ••..••.. 121.1\40. I~ ;51;, 103.78 531.156.90 ••.....•.....••. 24.00 KOO I.UI,2U.n 221.632.02 

~2.M8, 11 

Tea_ ........• ••• _•.•.. W.lh!n~t"n.•••......••...• _.""""" . ~tO, 21Q. 3,'; 1'IlJ,100.81 -----·"2;586:42· :.:::::::::::::: ---68'-00' n5::8 I 4M.Oli.71 

n'.i47,Ji l'uorlllIlI"l.•.•..•.••••..•...•• _ .••....••.. 3. gO . . . ···_·1 ,.'" 

---- - ------- . ---- ---------- --­ .. - ­
--- --

- -

----- ---- - ----- --- --

--

--

-- -- ----- ------ - -

TAB I,?, 1.-ReteipIBfram speeifled sources of illterna! revenue, fisca,l year ended Ju,ne 30, 19,"19, by collectioll distrids. Slates, and Territaries-COIl. 

Coll.el.lllll dIWi.t~

Abbeme. ____ • -------_..... Arlzo"" .... ----_._-_..... Arbnsa'L
 -

First c"Urornla -------_.._..
 Sixth Calirornie_
 

Oolorado_
 

COllnfCllcul. .. -------_...
 Dol"wnre __ .• --------_......
 Florida___ • -- - - _........-.
 Georgia ---_ ....... ­

Hawall.•.• ---------_.._....
 Idabo..• _
 First Illinois•.•.••_._
 -

Eigbtb llllnoi'_ 

Indiana•.• Iowa.. -----_.....-. KarnM___ •••••• _ 

I>:eoUlcky_ 

Loui'iana -_ .. __ ....­

/>.laine ......._. -------_._... M;,yland_ ............_ M.l:<!acJJul'etts 

~liehigan_
 

~li""esota_
 

Mi.<.,;"ippL•••.•_
 F["'t Missouri ---_ ..........
 Sinh Mi,sourl ...• _ 

'Monla"s..... --------_.__ .. N~htfl.S~"

~Msd". .........-. Ne'" £hmJ'lhire -----------­ F[,,;I r-'~w Jersey ---_ ....... ,'iflh N_w Jorse,'..•• _ Now Me.lco.-. __ ---------_. ~·;rsl N_w ~·ork_

S"'-'Ond Now Ynrk-.._ T~[,<1 :-rew York --_._---_.. l'ourtM"'h N.... York_ 

T",ontr·~rst ~.'" i·ark••.• _1
 

T"'toty-"'ighth N~w \·or1;...
 

,

, 

Tir"'" (whon~'

LUbl"iOOtln~J GllBollne or In pan, or per rubber), per olls, pergalloIl, g>l!lon 1 '""mt pound,2ji rems 4 ceuL" ' 

$13.20 $19J, ng. 73 ... _.._....-.-. ...... ....-.­ ----:i78, 8~t. 66 ~30,034,01 ---_._ .....
 1,2<,;7.335,51
 9. 620. 002. 83 H99. 63~. 63
 

I, 415, tGO. 39
 1, 360, U7fj. 41
 

IJ, &~7. 75
 

12, 7Il'I, 335. SO 

41J1.67-1.02 187.472.84
 

15,752.74
 420,492.41
 

2, Ot2. 72
 

301. 1!>8. 73 

88,0.10.91 .".........­

397.011.87
 

lJ.83D,41
 543,955.2'1
 

44fj.74
 3,10 ---_........
 62. 6,18. 9~

--2.574, 7U2. 09 ---_._... _. ---·isii;409.07
 

181,006.4fj
 

1.\, 9fi8, 021.. 22 

I, 72.\ Ufj1. U5 -----_....---.'........... 00.872,74 143,0:>1. SO 1~ 9ii1. 43

55, 876. ~9 2~D, 117. 40
 

181,829.91
 

25. 2m 3g 3. 786. 8t1. 52
 

:,09,471.47
 :1,867. 78i. 36 

4,609,880,21 ." M9, 783. 41 

2. 727. 6t 7,70t.05 14,23 ~j6, 298.07
 

251, 829.1~
 

69.023.48 v. 7]:l, SOl. 38

3. 72G. 633. 12 1,007.092.82
 16,J. OM. SO
 722, 19,1.20
 

2a2, 680, 31
 

1, 0:;2. 0~5, 13 

3, 70t S{
 

222, 82~. ~9
 

-Tiii(iiio~S2' 0,153.318.84
 

1.021.862.43 

-"·".i:ro2.t4
 

72.05800
 30.722.20 

463,121. 'n
 

116,211,43
 

870.34 

210.309.36 --- ___ ._.0•. -----_... __ .... 101. ao ._..... .... -.... _........-. ..._.....
 --"··is:iis5~M' 17.72 -·····j5~ii36~00 1,327. Gl lOS. 679. 97 .. Z25.6'7.M· -·-···2:939:18· ...... "·S4,'S72.37 81.231.67
 

7.091,1i1.".70
 M. 223. 303, 43 gRfi. ;1

G, ~fil, 636, 82 t, 784, 9&!. t9 

482, If 773.809.96 

71.540,18 414.42

Perts and ae· Other lIute' Radioroill. Inner lube., ces.uries for AutomobUe mobile chassis EleOlriclI1 Merb.nlrel r'l'oems 'md . per [lounrl. automobile• tmck cJJossls end b(}(lles, enerH,3 reJ'i"omt'>r>. pboM,,'el'h 4 cenL, nod mOWr· end bodies, 2 end molor' pe.,cepi ,eoord,. (, conL cycles, 2 per­ ]lercent cyclo,. 3 ~er- 5'....''''m l'er!:(\nP 00< ""' 

$H, 05~. 69 ~I, 730.80 $5.111.01 '20. gg $332. ~3i. 37 - - - - - - ........
 3~t. 69 i06.65 H7.~7U,4(1 -----_.. _.... 201. 58 W5. ~l 1, OJ7. 93 206.(;1.46 '·""4.642.00 ·'··--$jM~7i· 7. ti .I.~, t83. 5~ lr" ~li,l. 42 1, JOg. 5JO. 69 $4. '1D.!ll' 

268,202.61 120. 730. 8,1 3~~, OIl. 3~ 202,758. 82 832, 1172. ~7 15, MU. (l"J ,/1. J9J.09

2r1. 637. 30 ~J, 19Z.J2 4. G7n, 35 542.06 38.;' .Iorl. 3U 1'>7. ;!'.)

M, 135. 21. 12~, ~UI. 71 ll, 3~~, 30 783.84 750,3;9.00 28, 33ii~iJ8 221. l7.1. 99 ~,I20..16 lOt (3 _..........­ 75,725. UU .._.........
 3, :;05. 52 I, J~2. n Ml,OJ,I.~O .__ ...........
.... 1, 256, 7S 4, 4g3. 58 2, ~28. z.~ 346.00 400, {m. 40

219.15 292. 2S lU.~1'0,7J -_. __ ... _...­ 2~. :l5

~5. ,8 IOj.54 125.1U LO.\ 

......_._ ... _. Or.>. 20•. \)2 781. G5?, 74 78, 2jii. 23 2, 759. 532. f>6 ·--48S,· 744~ Z2' "i;~73. 4,'D. 33

23.093.78 9.~W 87.8J 658.7Jl.~O 3~, 800. 9fj . .I.\ 

57t, 512. 16 51. 226. 9~ l, 37\!, 027. 08 1, 021, or.s. 8n 1.8:17,415.01 ·300;7ii:<~l~

22. G8 12. 8IG. (i;j 1,585.02 235.00 fj80, ~.75. 0 I 28;101)

1).11. ~, B[I ............
 a, '1.&l. 78 III 90.35 3~I.Gl~.5{j -------_. __ ... ~J, 570.:l--l 5{jt. so 410.5.18 41 ._... _.._..... 1M, 42O.)~

I, aml t9 2.0,3. \Jo 3,714, £2 HO.OJO,a9 --- -- ----_.. _...... ............. - -... _......... 227.2,\
 200. 2'~6. n ·--···--j5o.85 - ··--'·"ii51.6~ 67.994,5t 2'1.934,87 4.302, Ii, 800. 7:<'J. 07

18.1. !i40.oo 7l.0~9.11 13. ilO, 55 21. 7fjl. 03 1.il~.~OU.G5 18. liB 3.14, 931. 3~

2.1. iDO, 79 ~,806. 818. 4J 3. ~09. 73'1. 81 39, 6f!7, J';\t. 55 J, 712. 75'.72 I, Or,2. 509. 22 17J. 2'd. ~t

3,\, 453. 53 219,499.77 JI.Ioo.51 470.95 711.g.\2,n '09,377.34 4, 8~7. J4 gfj.99 3, t95. 12 OliRS9 In3,119.nu --- ....__ ._._­ 2QI,3~8.08 108, MO. 2lJ 6.1173. i~ 5,923, OJ t9~, U\)4, 99 ------_. __ .... ..._.... --..­

~9, 291. 08 13, 8~1. n -----_..... _... 1">07. 10~ W _... _.....­

103. Jb 01.\.71 1,1'!. 932. 27 ..__ ... _.....­ I.\, 1:;2, 09 2,5-18.12 2, 001. M 329. 2;;G. ,9 ._......-..... 47. 8~~. 97 -"··--iii:i2· '-""--iii:sq ...... - _.._-_ .. __ ....- I8J. 2"iS. 41 2~1. 79

71. W,r•. 74 2,222.01 Jfj~. 023. JT 73.08 I. OIL 670. 28

43.42 97,90(1.47 II,0.18.09 ·'··--4;026.32 1,~9~.IB2.12 .._.. _........ 18t, 9U, 62


~. 91 161. 2\ 8\. ~'''\. 71 ....­ "6~40 ,~7. 210. 47 12. I~!I. O~ 3.011,. iii 1.981.!\O1.94 ·-·""3i7~38· r.'l. 922 oli

234.61 132 95~, 115 220.873 2" 31. fi10, 49 2.177.lI1J .~2 59.235 AA 12:,. OUr,. 42

828. 2i6, 19 H. 0"9, 35 1Q. 21>4. 16 2, .\"~.0\1 21. I~r.. 7~ i.i9,O,1 1'.1t3i.\I~

.05 10.7.>0.49 0.020.16 293,51 g9!,521.12 1,037,8D 2. 127.50

....­

._. 

..-.-. 

2, :H~. 251 .~I, ~S8. 38 629. 57 ~(,. ~j~. 31 226,000.97 995, :1J4, 39 12t~iSii~47' Nr'nbCat(>I'ne···_··········I·····_···_· __ ·_ H2.20Q.70 J85,al 

Ii ~'i~~ihr,f,I~~O.~~~~~~: ~: ------. T;i: ~g:~: 1···-·434:15ii~,37 - -,324:i4ii~iM' -·'·70;890"ia 

..,1'eDtl,Ohlll __ ... ..•••_.. 340.2-15.77 

fEIol"onthOhIn, .•.... ]l.OC8.M ..,RI~hl"tntbOh"J __ -. ..... .__ l,W~,785.·,1

Okl~hllma_ .••.•_. ". 1Zt 858. 5" O'e~on ... -. .•...•..... __ ._._.... 

I

Finlt PonmylvaD;~.•._._ -. -. 'f"'elfthPclln'\'h·anis_. __ . __ T",only·Thl,d h~u,'Y)"~IJIl\. 1:~lIrle 131~noJ ... _••• __ •• _•• __ Soutl, e~",Jina•• _.•_•••••••• SOulhDnkots __ • • 

'l"enlles,ee •.••••_......... FirsL Texas "____________ Second TexElS __ • •__ ._.. 

Utsb .•_. __ ._._•••••••_...... 

2.042. 0:86. 21 

16. IS 

3,48t. 904. 99 

9. 7l1S. IS _	 _.. 

._.... 

16.016. 97 

2, ~IQ, Ml. 98 

340.M6.85 

1i3,4:l\1.53 

VermonL•. ••• _••_•... __ ..._
 Vir~in!a_._ •• __ ••• _._ 811
 W~shin~ton_ ••••••••••• _._.. J38. ~5
 

We'tVi!"l':inia-._ 47. 962. 59
 

~~~g;o~l~~::::::::::::::::._ .....:~::~. 3, 

Tarnl ••• .10.106.836. 55 

Manur""Lurers' e.~!re Laxes 

2,tilIJ,OU.9S 18.879.54 8l.5~1,33 61<l.JUO,zg 8I,3H.97 i.7&1.7j2.~j 13, fjJ9, OS3. 38 3,Uij,3'fi.~1

23.0'5.79l.r. ..• _... 2O,r,(, 

15. 721. IIIJ~. 73 4i~, 3t:'d" I,\U, fiOO. ~a JO,;oO,ll 

15,631	 528 36 "--,3,j:i:856'~S PI. 41~ Ii 

79,470 55 113. 51 

12.51085 ._.......... 1l1,,$3~1

383. ]04, J4 I, ~69, :J39. S4 2n, ~,l,~. OS 

J8, 99~, 231. 36 

0,765. 771l. 97 •••• ._._••••••• .. 

367.52765 _. ••••.••••••••_......... 4.002.78 __ ._._._... 128,S99.2) __ .•_••• _._ 116, 5lQ. GO H. 32 •• _._~ •.••••• _ 175.532.0B _. • ._.-. 

M.475. ro 188,891. % t9. 5H ~7

Q.7e'7 ,I 

161.81 

~1'l "I 

lilt, 011. &I 

~1·!.B~2 ~o ~,8iS,44 ~.,IJS~ll __ •.• _•.. _••. ~62.9S5.jO

I g~~ ~~ 2U~j ~~ H. 47Hfi 4~~: ~1 ~~ <l:,1j,3IJ.IJ 

21.2fj2.;:'1 

4\l'l.OH29 

171.2-Ir,.•Q 

2"8·'.,,,; 

2.\I,lt~.~r;

:A7"~.\~

..•.•..• _..• _ 212.1~I,J'"

2;H.l~~.50

~'l.~IJ~.';~

Of.~.~1117!;

l.O.n"J 2.~:;2.~'j :;019.013 l~ a.~21.~~ 2."I~.WI 5;~.~" ;,·,r:.li~I.'11

377, 412. ~II 2/0.Q,\ r,n, ~t~. M 3~. ~"l. ~r

:;,,, M 

l-l~. ~5~ ~~ I.U'.•'; 

12.2.11. IIQ 

14. ~O

.~~1.1S

Jl,1. 517. 8J .•....•..••. 

JO.:n:l(J 

9n O~

2. 21,~. ~77. 8n 1r;IT80.G~

,.O!! IJi\J 44 

2M. fj'1. ~I

I!J4.~"·!.83

J5J.~8 I~'.Y{ 12'l.Jil.~8

~l. 50J -\I ~. ~\,2 II;< ~4. (JfI 41~ Ti7.35 JJ. ~.;j" ~~

~1. ,35 ~G

. ,' .. ~~~ .. ,~,~ 0,. . _ 72';1. :1'1'1 ()~

7-14,072 U 

1~.~5 ~,OIJ.~, 8.~£ 1~'J.I7IJ~~

(:0.23 6. JSi.JR ~.I"

4.~f>;.JU

_._._._._ 11",~II.~2

'~9,::S~.m

7. KII.Ot 'J.~f.I.5P~5. ~fj~ i~

lQ.13 ~. 37,. i$ ~>ll, ",:;. III l~l, 15,\.('~

l. ~c,o '<"IG. ~r,

Ilo.!~.Z5

~,15Il31

1.2;)J.4~2.~fj

3I4.59 

~25, O~-I 06 l~, II •.••••••....••	 _ -.._ ••.•.•.•.•...• 

•• __ •••.••••. _ i.J8 ••.•••..•••••. Z,>g. OS 

_..••.•••.••.. _ 

J2. O\l '185. S3 . __ -.-.-._ •••.• _ 

J,~~i: S~~: ~~ ::..:~~~:~~:~:. _..:~~:~:~ ....~~:~::~. __P7. ~~~: ~~ _~~ ~~E I 'ci~: !r~l';~ ~:~~~~~:_ =:.::::~~:~~

297, 01S 74.'1. U 28.933. 177. 81 5. SSlI. 029. 75 I7.9J5. ~m. 89 I8, 007. O~~. 01 I~~. ;27, 7~7. ~7 3'. ~.-". I". b!, Iii, 9:·;. (;;II. 2~ , i. &34, ~r,6. 33 .	 ,I 

TOTALS FOR STATES AND 'I'EnRl'I'OnIES COMl'HISING l'AH'l' OF Oil MOllE TTlAN ONE CC'LJ.EGTlON llkTRlCT 

Ala'!k,,--. ._----------- -_ .............. ._.._..---_.. _- ._ ......._.. "- -------------- ....-	 I]~, 014. 00 .. __ .. _-_ ... _-
 Culilomia .. _•••••••••••••••• -ifio2;j9i-oo' $22.414, 3;18. 58 $1,560,613. Of $268. 2m 08 $170.220.10 ~m, Si6. 76 --- $iC:: .jOO~ 82- 2,1~1.~'lJ.2~ ···~ir;;38:C~- ~.s. ~3]. 97 DlstrI~t of Oolumbla .... 1O~. 59 .85.26 --------- -.-- .1.073. ,6 I~J ti~ ~.Il'l ~~I.~()t. JO lIIilloi, _________________ ._ 2, no. flIJS. 55 17.G83.9&l,27 186.409,67 977. 288, 70 791.1"'~.~~ IS. 338 0' ~.qIS.2j7."~ '~~5:M5~is- l.~7~,151l.~3

MaTylend_•........ _. __ ._"_. 68.918.~9 5,7,)3.019.12 St6,2ll8.07 6•. 09t. 54 2I,Hf>I.1l 3, S'3. gg '~i. 7~ ,\Gti, 9:15 " --.-_-.---. Y5!. GI:l Missouri•• _. __ .•_._. _•..•.•• J. 116. gOO, 72 6,1&-1.041.04 5. 592 " 201,;;48.68 197,8;;7.28 1U. ,07..~~ v.P~, m l.I~,~, M. ~5 - . - - - - . - --.­ !'lew Jersoy___________ ._ 12,1. ~6ii, r,l 75.03',00 1. 345, 3.1 109,7,0 " 1].2"1. ill t. r('~. 3~ ),"11.)':;.,9 73,118 l.2SG.5'l1l.Jlr') New York .._••..•.• ____ ••••• . 8.179,3W '" ~3. 30.1, -152. ih 6.785.0r,I.70 '" " 4~1J.~75-71 309.5W " nOJ~ 17' 9f>2. G47. Pli G. r;~9 53\) .~ t50, ;;;G. 62 O~lo._ --------- - --- - - -.-... 1,090 700 " 7. 2i6, 312 "' 14.577.4[13,25 3.202.611.34 I, 16t,378. 40 "" 875 " 2.\i.'1l~.ijO , ;H.5.r:r>.~~ ~.1~7.9'~22 1-1,,719.2,1 "' '" Pennsylvania.. _...........- 5.5'n,897.35 3),366.1'138.20 823. 2U2. I5 25],04fi.J5 4H. 700. 81 '" 66C,.51 1~3,S~ " ~,tll~, ~4i. ~7 525, 33~. 1),\ 2;K3"8 S5
 TeXlL'l•• _______ ._ ---.--.-.-. 2.700.228,83 23. 702. 002. 33 ---------- --- .30.371.01 7, ,';22. I;· ............ J.47~.4'1 1.38 22':1.08
 Washingtoll __ •__ _._..._._ .. 133.25 110, 5lD, eo 14.32 ..... _..... _.. 7, [;31. Ot ~5, 089. 79 1,375 ,5 4i7. f'~l. " U4 ~2 lM5. 3~

J The I", 00 mannraeJurers' .ales or I'bnDogrnph reconls w... repealed as 01 do.e 01 bUfilne.. June 30, Hr"s. 

	 .. ---- ------ ~_. __ . - - --- - --~ ~~
8, au, 800. 87 

800,738.39 

G22. U8B. Il8 

084. 711). 77 

tT,988.63 

1St, 821. 70 

I, M5. 303. ~g

~,Z'l.'l, ~33.~3

au, ~1'>5. go 

8.9r, 

····8ii.~s

161. 82 

---------"­ $13.74 

33. lIS 

~J ~7

1. IllS. 37 .•_... 

175.98 •••• __ 

IH.15 

3,706.n 

1i,71l.l.B6 

., -

$2,2"23.76 

l,47u.BO 

4,516 31 

b-lJ, '61.06 

}'irear=, 

shell" and. 

~8'L'idges,

JO per,,"nL 

-32::lii' --·--ji.j~~._~i·­

~"l. 70 

,-, -­ . 2,629. :l3 

6,WG.31 

MalL­

, ll'lui<!, 

SIrup, or 

extr~c"

~,

pound, 

cenl,"] 

Illrewe,,' 

worl, 

~sllan, '" 

omt~' " 

M5.90 

39.30 

··'"8:;;9- -,-,­ ~2.04 ._.__ .. 

l,.'i42.31 .•.•_•. 

lJO.53 ....._ 

L'u.,,,,·inK 

gum, 2 I,"eet\[ I 

..•••• --­ 41,11>8.00 1-----'- ... -1 :18.~Z 1.37~.M­ .•.._•.. _._ •• ~1,3118.48 ""'31iii~i;; :.:. 2~~~1~OO 7,,\"'~.51 _. ••• 1.S~'

18UID 

C,und"> ,,' l"nge:l, lU percenL J 

------ii2:ii7- ·----if,.';:4j- ---------­ ...­

..-::::::::: : -

20,444.91 

S,719.M 

3,823. IS 

18,151. 07 

6,000.1'.:1 

1I~. 00ll. 00 

~6, 1oo.:.':l 14, :.\0.1, 0.; 

14, 31~. tU 

~", 008. ,I,~

~[>OfI.iOg

g"u-J" III 

I)o'r''>'''1 I 

..----f,i;,j8- ----.... .. --.­ . - ... - --'7;9i:3:5~' .­ . 

- -----_._ ... 4'll!. 55 

HI, ilJ!!.06 'i7:~iI:0@' j,~20.14 ••...•••.•. ZH,500.-H 

--iiii:6j- :::::::::::: .__ .. 2~.50 ""j,!;470:ij4' . 10,922,37 32.00 20.19 ••••..•..• __ .. _..... _ 

17.30 38.25 ..••_••..• •.....•••.•.. _ 15,77 1,1~8.43 ._••. _._ .. __ • __ ._ .. ....•.. _ 

SM:l8 

FUri,3

pero,nl, I 

W,\lol.Ll.~

i2T ~r,

Go (\7 

I, ~S2. " 7:) 

i, fjG:.\, 1a 

7,W 

18,1<1.1. 5~

4M.to 

L04 

ItO. :J6 

6S,38 

.53 21~J, 243. 95 

aJ.85 

t, 314. 28 W, lOi, 38 

.'0 8El.~. 18 

• 5.85 

0.'\3.63 

154,007.24 

8. 9f04. 60 S, f,(io. 05 

rAOO fil,8~9.99

.439,43 

2 20 ~1, ~,\

~,.">f

(,S,67 

51~. 21 121,648.44 

I ~j3, 797. 3~ I 

-1---1--·-----1---1------·---1--·1­

1~8.£.Ej

FIf,t ,\'ow l' ~rk. ,.•...•... 1 - .. 

..,' 

... _.•• 

14,57"O'j 

._ •••••••••• 

••••.... 

--15;746:48' 

MontlllUl_••••••• __ •••••••• __ ._ •••••••• NehrllSka_, • _ 

.- Nevada .••..••••.•••••••••.... _. _ '. New Hampshire_ .•••••••• _•• _••••..•• , FIrst New Jersey •. _. __ 

Flfth Now Jorsey_ •••.••• _ 6,254.99 New M~xloo•. •••••••••• __ ._ .•.••. 

TAIlLF. J ~R~ceiptsfrom specified S01l1'ce3 of inlernal revenue, jiBcal Yellr emhd J line ~O, 1.'/:3~1, by c()!ter(iou rlislridH, Stoles, und '['errilorie~~Coli.

Tot"l.. _.. .. 1L134, 2n, 3~ 110, (;42:!iM. 17 I 88Il, 347. 40 j 3f,i;, 0.\3, 91 L850, 54~ 8\ II, 189, 29d 8-t '110. 779 31 1 40. ~O '12. 3~~. ~O 2, 976, 010. 80 0(;. 511. ~O 13M, 891, 003. 52 

TOTALS FOR STATE" AND TERRlTORIES CO]\fPRt~INQ PAnT OF OR Mont:: 'rIlAN ONI! t;OLLF.CTJON DISTRlCT 

MIlLthllS, 

~, thouS1lnd, Oolled.ioll dJ8l:ricl. wooden, 2 oon!.o;, or 0 cents if 

colored 

.h·llI; 

l'SI*.1, ,~

Alsbrons..... ._ _. _,_ •. Ariwna .. ArkaIlSlls . _. _.. ._. 

Hrst Calirornia.•.........
 Sinh CsliloTfiia .
 Colorsdo __ .
 Connect!eut __ . ._
 

Dolaw!llo
 

Florids
 

Georgia.


Rawa]!... ...... _.....
 

Idsho .•....••.•••.•...••••
 Firstlmo~;, . __ ._._•.•••.
 Eighlh llhnoig.
 In~ia~&.•..••••........
 10\,'&_._.
 

K&=. __ ._ 

'X<ntu~kl· .•........•.. _.
 Louisiana ._••• _ 

Maluc •••.•...•...••••_._. _ M!llyland ._ 

MnssaclmsetlS•..••. _._. '.f.; -. MichigllIl ._ .. __ • ._. ,,, ; Mlllnesolfl•.•••.•••.•..•..••••_. , Mississippi 

:;; ';:.Flrst Mlssour!. ••••• __ ;.... . Sixth Missourl..•••• _••••• 

S('{'('ndl'~"'Y~rk.__ .. _.. :r.I./iOI<2J 

'1"lIjrdN~WYOrk ·1 2;,l74.~·1

fo",l{'1'n~h No" Yvrk._._ .•. __ ... _ Twenl;--lIrst N51< York, .. Twem;··oiohl,h l'r" Yl.,-i;. Korth ('~T"jjn" .. . 

~orlll D.'~ol,a..._.. __ .••.. l"inIOhlo....... 3,m.so Tenth OIM.. __ 170.53 

R1,,',ntlL Oblo,_ Ej~hlcl'nth Uhio ...-. --:iI'-jiiii~ii2'
 

O:.:JaI'clms .••• _••• _••
 llre~"u ...•.. ._. __ _
 Flf't P_nnsyl.nnln ...•. .. __ •__
 'fwt!fl.h P~ulL'I·lv8nis._.. _ ..••..•.••••
 i T~·"oty·thiJ'd renmyl· VlUll•... _ __ . •••. ,

, Rh<>J.I<tI."'I_........... 

Soulht;aroILM.._.. 

,

, SOllih n~\;",,\ _ •.. 'reoneSIICe _ . }'jrl\tTC.<M......

SecondTeX1L5 

Ut.nh ..•............. VermonL . Virg;nla......... 

WllShington_____ 

\':r.sl Virginia... l\"consw___________ 

WyomIng........... ....••••. _..
 

(~~li~~iija::::. ----i.iQ.i:5il Di5t,i~tnrColllrnbla

Illinoi.......... 14,(,77.09 lIIaryland....._._.... lM.M Mi=uri. . __ •••••. _. It,,71C,48 New Je"ey __ . a,2.'.4.')\l KewYork.... 49.10'188 

Ohio_ .••. __ .•..••• __ .. 25,252.15 Pennsylvania 

'1'exllS :::::::::::: """"i:22 

Washington.. 8,976,70 

''',mo' 

•• __ __ ,...... • 3,22 

8.970.79 

1,109.80 L.m.77 

Tolle, vr~P!llatiori; .

1----'--'------1 

TooW­ . PerfuIDIlS, pllSl...., OOWlCllcs, t.ollcL . (,l<,-, 10 per' 8001'", ro", oto., 5 pcrcenL 1 

~I, I~i: l~ ..-w; Mj:8~ -I 24. t:~: ~~ $12,930.32 ···.·$&63:23· 2. 1l\I5. 9l ' "",W 311&: 2.40 ••.•.. 

9U.to~.21 2IJ.2;;,~1 1~,2~~.57 245,~~.. "6~ -tl,-S57.Ml66,903,97 5(,lU1 2.~I~,('i """ u 2f>5,2W.JO .~2.~ro12 7,01511(, 2ll.799.1S ·"'·i4i!:n3" 

2,1oo,U'IO,OO 122.1',I,iJ8 ~,~S,91 35,493.47 4.\130 

4,025,1U.$' 122.~'JQ.r;s 2iQ,1I-t'l00 21~,~42.70 151,95~,84 :;,.<,;;s,Ot.:l.l~ U8,3~i.42 ~.211,\,07 46. 16l.20 3297 18-1,8OSI0 <l,S:Ii.21 6, !f.I'1. 48 lJO, 265. 69 2.000,02 

&1,8111.M iW5.09 23.92 827.78 ..•• _..... 22,m.a] J,2It.OJ I,HI,42 439.;7 

22.271.77 1,214,03 1,821~iii- 439.77 

U 910 M 2 I,'; 1 023 00 24.; Q64: 25 419:63 --'2:iii8-92- 33;~M'39

5II.0~ __ ....••.••. 

iIO,3B $7~5.85

.0,53 --""'98.38 

--i:i;uw::i.j' 2, 075. 7G 

n, Sllli. 03 10, 8M. 56 U.85 (84,03 

~, 9B7. :iii 6, (Bu. 48 

3.f,o 

2M.20 

10.4~ l,3!l2.0G 

27.51 

I. 92 --1:\:222::13 212,351\,1'03 

40.04 2,879.10 

208.03 8.099,32 --T722~:i5· 7, !l2t. 28 1i,270. ,u
 ~1. 9J ,
 170.27 Ii, 926, ~"92 715.3t -------8~j7· lI87.49
 

2,000.30 250.06
 

1.080.89 ~7. 076. 66 2, 6Ilt. 16 32.1O,\' 87
 

10,825.52 8,5(;(1.77
 

5:580:35' "i8:876:81'" 

1,5Q-l.81 

2£,533.99 

47.05 

133,1>84.05 

2,Z1Ln 

914.37 

2,m7.71 

2\16.81 

530.97 

.90 

1,257.70 32£.90 

2,990.U2 l,435.1~ __ .•... _ ~6.M ._ .•••. l~;.l~ .. __ . ••••..••• _ . __ . __ •••.•.. • __ •••. 

. __ ... _... ••... ._._...... 81.26 .• _ ... ..•.. ._c_. .. __ ••• __ ••.• 

._ .. .. ..... 1,~.oJ,7t ~_ •••••• . _... _..... __ .. .. 

_._ .. _....... • __ •••.•• 

0.07 _ •..•....••.. ..•. _ 

... ...... _ __., •• _•..•...•.. __ .... 

gMI" '--$-ioji,' 00.49 .-... -----•.•••-.• 

. .. , __ .•"' .•.• _ 

$i79. 83- ----- i~li-iii' •• __ •• _••..•••.•_._... ..••. 

4t,Jr.9.82 6,ro06,31' 22004 

20.19 --i5:W­ 230.07 ,. 49,767.05 2,'ii74:57' 877.78 . • 9,398.74 ---- ·'iin:I9 

.••••••. _ ••..••..••.. .••.••• 

·ta, 700. 36 --- -iii74- ~O. ~~t ~~g: ~i •• __ •• 3~·.70r.,!i3

M~,377.37 2O,829.M5.91 40S.Mi •••• r,9B3.3H.SI 

S5,470,0-I •••.••. _••' g,ioI,I,,139.2~

1.973.78 5,768,64t.8~ 17';.7('1.19 1,013.60 7216J,408.~1

1.$7t35 --·-·--···'1 31,r.37,6ilO,OG l,~S~.37 8.90 ~3,Z21,86G,23 1,1':;1.74 .. __ 28 09G,9~7.M •...•... _... _ .•.••... _.. or,r,.8gs 39 

Pistol. .," revol.·~,rs Total IDIlIlU' 

(fl.e,·enue tactum,s' 

Ad 01 excise taxes
 

JY2£),lO
 

perron,
 

$$5, 724. 57 

14U, 100. 00 l,BU, 2~1. 38 

12. 67:j. Ul.(''' 

17, 1Wl, ~G1, 39 

1,121, ,108. 19 

4, l).j~,te.:". 68 1~1, 170. 00 

94.4,957.00 

1,OU1,847.38 

IJn.6M. 70 

1'~.OO:7,:lO

2£. 5;;~, 210. 21 

3. lUI. I~~. 70 

r" 772. ZlO, ~1

1,240.0J7.5,Q 

4, 338, goo. 2~

/I. 040, 521. 1~

/I. GIl:l, 2GB. 58 271, gt3.72 

.7,312,OM_0'I 

7, U58, 786. 16 ~2, 018, 21}1. (l(l 

2, 700, 885. 30 3\11,5:18.10 

21,~n73f7'3 42\l,74RIlG 

Il8,9511.00 

14~,80L~5 2,ro5ll,7511,19 

2O,)72,O'.!O:41 

7,g21.927.10 

62t501.75 

122.~15.00

B95,~02.51

IJ8n.1l49:2~

103 5671)5 5. 50'2: li20: 32 

1G;,40~.ga

l,l83,4&1,21 

2, 289, 357. 00 1i{I 800 g? 

~r.:1l3:32

lO~, .1~4, 88 

I, ~\I'l r/J

78.lg 

b-l5. zsa. Z2 10,901. 87 4.4:'2.28 

23,325.7S 

3, 002. M 

4,387.90 

105,758. on 174. ~~

17,752.11 

~6,IM.60

I. n7,88 

S77- 2Il Q311 ,I, 

-,._­ H2, 90S. 53 I.~. 69 

342.57 Ii, 06,\ 0.1 12\).57 

145.0" 2,325.45 

18. Oil 

7, 7!1l ~J

260,600.00 

1,032, aJ 

17.7:l 

;13, 4~

1. .10 13'1. 09 137.5(, 

199. n4 

383.09 4,494,(8 

29.75 

6, 04,1. "~J9 

3.9n 

27, B74. 59 ,011.03 

i7J.6.'l 

ll2.48 192.j4~.M

9,4~2.97

oH,~!iLOO

12,298.5\1 

1'>5.87_ 

U,4S6.!lIl 

400.71 ('''.m

•• _._ 

1.821.87 

77.7~ ,27.30 

38.49 

2.92 

37.98 

847,~3 10.01 

31.70 

7,65 

15,28 

11,M 

8.1lS 

4.97 .. __ 

] The one half oont SIld. 2'lOEnt Cafe. on rn81~he., t,he 6 percent L"" Oil tOIlet prep!llatlons, and the taxo' on chcwill~ ;:urn, malt, fltrB, ~nortln~ ~C>I)~s. ~~m.rlL5, ~od lenSl''' "'~.. 

t"l'l"'sle~ "" ofnlo'c of h,,~mM.' June 30, I~~g
•••

-- - --- - ---- ----- -- --- --

TA EL~ I.-Receipts/rom ~pccifierl8ource8l'I/ infernal re~enlj8,)Ur.al year Mlded J uue :Jf}, 1939, by (".OUtdiD" district.!, Sta/ce, and Terriwricll--Con. 

Crude PelIOlcu"I-~ec8.G04 Bnd ':05, Re"onne Act of 

19j1, [l,~ iIlnendecl ,Kalional Finmrm, Act 

CerlaiJ:J ,DO'I Z.batTel gun. Cruel. palml.um produced I 

Prorluction Crud. petro' tn~ ou gaia· ImrorT... P"wu' Importer 'I'AI "jtb. I Production lem, r"Guod Bale or 1",. roeo,ere<! 1 

or ronnu· Deale" brok.r, S11.~r Dealer, beld by 1'''I' 18. or proo"..,,), or menu· 011 "mde tl1lns(.r, special (rom natural 'P<ld.~l '" U,,"<:I by p(Q. per ba=l, loelllIer, ipccial IT""'!", r,cluror, "~cb, l~I, Cuil""r, per dur.r. I-"'t ga" per bar· 5peci~1 1/25 cenl I

...tal, tat, ""ch. fl special tel, UOO b8:;';'~t rol, 1/25 cent I ;'25 barrel, It.!~ UOO U. 

- " ccut' 1--1--1---1--------·--1---1-------

Alaba= • __ ...•••..•••••••• _.
 Ariwn... __ .._••..•..
 Atka"""' __ .. __ ...._
 $382. ~l First C..lifoIui,, ....• __ "__ •.••••••_ Hi". .'9 Sl>tb Califorllifl ..••••• :&33-34- ....­ ·-"i:850:oi·' 5, 18t. 'l8 Colomdo • •••... _ 9g.33 352.64 - '·~i,-o6ii:oii· - 400-t-r -------••• ­

n.l~w"re _
 l']o,ida • •••••••• _
 Georgia....... .....•_
 Hawaii____ _ ••••••
 Id"ho...••• ._••.... _ First lllinal<..• ••••.••, 

Coanecticut. 

148 41 ---····;:00 30. [HJ 165,91 fd~~~~:~~~.o.l~:::::::::: :_ Iowa ._•... ••••. ~.M

lL,0S"" .. "_ 1. 7W '14 K.ntucky.••..•_ 110 4~ l,()ul~i~lm. ~, .1:>\1. ~3 Muino. __
 M~I'YJaud ._ _ •••••. __
 '2()U,oo lI1assaohus,>lllI ••••••• _ 

Miohlj,:au•.•. $25.00 :l.-[!no.SO!8_ 

:'Ili"issIDPi•. _ First Mi=uri - •..··200:00- ...._ SI.th ....li;souri ••••• ••••••_ ;"IvnWtT" ._. 1~5 74 N"b"",ta...•• I~.I)I\ N"nd~_. .... . 

N"w Ilrlmpshi,..,.•.•.•• ~'It't Npw Jrr!<';' _....•••••• Filth "'ow Jel>l'Y ..••••_. 200 00 N~w Mexlco_.. ....••.• 489.H 

------$i:38:00­

gn. 89 (, QS7 C,O 

12.17 

"24.32 

" ----:iiii-:i,f: 

1,733 S7 

'----·..·.. 39­

227.63 

10.8;) ••••••• _ 

l2~J. 71 

2,839 W 

5,559.D2 

39.56 

c--- ' s

:

ij 

----l:i~,j7

;;u;, 

I, (IOU, 87 

2,323_ 80 

----i;780.. 78 35t. 1j 

S, 138. G5 

--280'62" 

j01. 93 

109.48 

---··ii.i:il 

112, '\4 622.00 

12'J.18 

------ .... 

2, ~~f ~~ -I :::::::::::::: 

182,07 65 18 

92.61 .;.. 

---2: 95 

545.71 '" ,.
 

----i;&1i..88· '·'·11.~1:i:f.7- 77,11 

3, IM_ ~O 3,355 26 1,114. .jJ 

187.31 _._ 

,, 2:iig' .:__ -...••••.. 

13, or" 56 

CR111>l,nia .•.••_ .....•••••.... ~g, 398. 52 mlnoi' •.......•_. ' ••••••...••
 $1,~:~ \,~n 7.

Marl-'loud. -.••••••••_. ---- .•....••• ::::::::::1:::::::::: ::::::::::::1:::::::::: ....~~il~,~I l:l\I ~~

Mi<.<auri._.•••. ••••.•.. _ ""Q.52 New Je"ey .•...•.•• •...••••••• 200'-00' ----$500..00··· --ilii.-oo· :::::: ::::::::: :: ::: :: ----- . 2, ,\::3 8~

Now Ycrk.••••.. __ m:~ 3.79"- 27 Ohio..... :::::::..... 2,"S-I,34 "'$9i";-5- ::::::: :::::.:::::: -. ""'·i.4~f2f --······in~ I. 3j~_ ~2

y"on.ylv.nia..•. ..••••••. _" ,\ 139.:11 1 '''5..' _. -. . II, S~7, g3

\\'csbjl\l:!on.•.•.••_ _.....••••• :::~: I:::::~:~: -....:~~~ I:::::::::: ::::::::::I:::::::::::: :::::::::: ....:~~ ~;~~ .._...~:~:

t Tho t""",, on lTUdc petroleum n~d producUo~ from ",mnl gn.~ WerO repe8led, elIect! va "" "I clo'le or b",lo~'" 1uno 30, Ig38. 

~--=-- -- ---- - - ----------------------------=- -- -- ----- ­
TABL~ I.-Receipts/rom specified 8ource8 of infeT7~al. revenlJ.C, fiscal year ended Juue SO, 1939, by ca}lecll:QlI dielrid8, Slales, M.d 1'erriloriee-Con. 

• 

$.'U5 

I:!, 707. 14 

IQ. ,', 

:-----I . ..... 1. 280, 01 

···-ii.i:~.i~:iD·

074,771.04 

395. G8 ~. 885. 18 352.21 

'.00 

~.oo

1,140, lZ9, 82 

J9. 56 3, m~. roc 

l27, 707. 93 15. (I(J 

·i-.'8:~7i·7:i·

-:iiio'-~~id7

W'.78 

-r22O:;5' 

2.570.155.12 

s.s.~_31

--1j;:iB' ::::::~':::::

IH. 2~

-_ .. __ ._-_. 

82.83 .•... __ .. • 

. 2~

'.00 

~,153. 47 _••• __ •... _ 

12.30 • 

:::::::::':: ::::::::::-­

~97:iij9:7,'

~23, 302. 91 

395. G8 9,Ooo.2b 

:>52.21 

'.00 

"'Mi:oo 

1,~W.bl

4, 5~,431..\f,

JI,817.U,\ 

28,922.58 

-Z9ii:52ii:57 

31:11. 6Y 

-.1:220:5,; 

15, 953.-iii 

~,II33, 015.:t.; 

Scoond :--.w York_ •.... •••. 

IO,SllI.60 

~U.4tAl.25

F6. ~~ ~,~.~UO g, 7l1!1. 81 fA. sa 14. au ------------ G~,{~'" .:1 , 47. 891. ~4

'I'bird N~" York..• _ ~~. I) 6I,IM:!lIl 83, a12. iQ H.4Q fj·ll, ~8~. l~ SOD,:>!'~ G2 f'""W'oth ~"W York. __ .• ~,7. (OJ 31. tj\

'J"'enty·nr;t New York .•••• __ .•....•.. 12,323 M 854.33 4, II!J 13 17,5M.~2

'fw.ntr·d~h(h New York_____ ___ •..•• __ ••. 21.64 1.IM,I:l4.M 1,100,162.39 North C..,.olina-••••••• • ,,"M ,,".M 

North Dakota. _..•.•••••••••• _ First Ohlo_. 'i-io·.1i· -····-.17:8.1· ... .... _. --ti:iriG:iilS'6il' r;t2W- :::::::::... .----.-.-. "ii;82r,;i:i:4ii Tonth Ohio _._ _______ . __ .. _._ . ._ .. __ ••..•_.. 5.405.)5 

Elo"enlb Obio _..•••_. __ •... :'1:1 ;~ --... ····~07,980 01 •. __ •..•••. 5~3,3ll3.07

E;~hte€"th Oblo _ 145.19 252.93 1,376,522.21 2, 156, 5~ I, 81JQ, 652. 08 OklahOllliL _... ". __ .00 .00 01"('gon._. __ 1,1l8.58 """57:iiJ" 1ll3,S51.84 .1-1:288.-04-' '---' - -­ First Pennsylvanln...•_ 2(11. 27 (.'13, 4~7. 2\l 

Twelfth Pennsylvania_ ...•.•... 70.~1 70.41 

Tw~nt~··thlf(1 I'onn.'yl"anla. '--'--il:8iiioo- -.- -877:68' '-···-8j:29· ·--.j:jj,jo- ----2i:.;3-i:5,;· ::::::::.._. a.uo 47,li/)~. 7~

6,700 62 . '),930. ,II 

SOllth Carulln. __ ._. Rhode Island_ ••.•••••••. _•.. 163.U5 _••••••••••••• _ __ -- _--,._ 

Soutb Dakota.• _ '....--.-... --. OO;7M'-~O' :::::::::::: Tenncssee _.•••.•..•_... 99.21 . ~1. as 

First Te,as. I, &13. ~9

Second T(,.'os...._ ------ --' --.-.- ­ (l,'8i6'-7~' ::::~::::::: ::::-..­ mab 

VM"mont. 

VirRi"la .•... P,?Ef~' 1l82. 53 

Wasbinet'... _•.•. t7,79 Gl,n16.66 

West \'ir~lni._

80.16 

-------biJiili· ---·2.':08- -.-----------.. ... ""-'·-929:23 WlsOOJ15lll 400. ~I

WYDmjD~

-.~~:~~~:.~~. r:::~~:~~: .....;;;.;~. --~-;-~~-~-.•-~~-;-~;,-,~ 72. 302. 77 ~, m,20~.S7 173,7'18.7.l 19,4JO.31 I 2, :l<'l2. 77 I8,MO,2JO.I~

TOTALS FOR STfl.TES A~[1 TERRITORIES COMPRISING l'AnT O~' OR ~roRE .THAN ONE COLLECTION mSTnICT 

$), B27. 48 

-----------1 

CQlifOr"la ...• _. $12,7JO.8G $15,S~VJ2 $17,(l'l7.44 _$2, 491. 89 $1,694.76 $182. M .. - - ... " $1~1,212.'66

Di,tr;o! 01 COlnmbla ._.~:~~:~ I JIIinui' 2, D;4 22 110, 210. O~ 27,317.73 'i2i','oo- :::::::::::: _ --i:i¥i:i~i1.38- 62.58 I.879,'IU.OO

Maryland_ ~.OO ••• _•.. _ 1,~3" 31 1,409M 

MWilllrl... 19:J.91 ••••••••• _•••_ 200. 00l. 35 290. 838. 2" N~" J.,..,.y I, 009, 525. 53 61.96 •••.••,._. 2,&10,1~.~2 ~, f04S, 908. 2, New Yo,k.. 1,611.22 RJ, 791'l.-1Il 2,141,9S.1.~1

Ohl".. _•••••••• _••• _.•. M,640 OS 2,792,218.50 t,~~:g~ 1~:~ -----25i:re· U~:~~:~ 12, 2~4, 763. 7~

PCllnlyl vani. 4,200.31l JIl2, 003. Il8 al}l.fl8 ._•.• •• _ 57 so 184,714. 74 581, Oln. 4~

Te~as _ _ __ ._. 8,lOO.24

Washlngton. __ _." ::::::::::::.: -·'·····ii6.-~6· ::::.. .•. _ ::::::::::: ::::::::::::1._ 1,64~ .•9 60. 94H. 11 61,018. !If, 

.-=--- - - -_.----- ----~--=---===------~

--- -

~~

-~
- ---- ---- - ---

T ABLE 1.~RtceiplsJ,om specified SI)'l'ce8 oj internal ,event/e, fiscal year ended J'lIne SO, 191j9, by collectil)n di8!ric.!8, 8141c8, a'nd TerritQrie8-Gon. gs 

~.~

,.~

Kill. iO ~3, 318. IS 119,116.3.'

6g;.lO 

6. &!f'UI 

~.41'.SO

31. H1.~

l.3IUJ') 

521,81 

102, 7~

Ci2i:1.l·1 lltl~. 8B 

7\1. n 5, 1U7. ~1

172 1.0 

l, 313. 17 

6, SfJO. 91 ----i;2f.1 12 

Admis:lloo. 

",,1<1 by ~ro·

.l"1~l.Ors io 

"DeISM 

rSUlbli,boo 

!>rice, twO I"'r· cenloloncb 

ox"",," 

-···..o:oi­

......... 553:6:i' 

1;.%.14 

74.0;, OJ 

315. OJ 

--.Ii i:iiiWl.63 

3.733. H 6%.01 

9,273.87 

$19. :B 

:>33.41 

1,207.92 

12,326.13 

2. 706 97' ••••••••••72:5ii' 

2, 1l3, 39 

--i,-oi.j'-~j' ...-...::::::::_ .. 

loea"," of boxes or ~p~lS. of tho amount for which similar 8ooommoda· 

Icons 8re sold. 

16 ""rwot 

$.1,6n.OI 

B9.m 

l,:.65. 2J 12,001.31 

19.9.u~

I. 1\Jl. 9j 

:I, Io:l- ~I

~1.4~

B,:1OI. 0. 

15,3lS-35 

663.'lIl 

-SQ: IS~. J6 

227, OJ 

7.10131 

t. 003. (\J 

516.73 

21.521.83 

3, 152.01 

W1.gj 

31,402.17 

1O:l. %6. 75 

7,9?'.51 

395.m 

~HH

1~'. 70 

2,l"I.~

327.101 1, l~'. 42 lSI. 21 

n 376. i4 l. 217. lO 3,233, 13 

~O, 00 17.537.19 

2. :182. 2(l 

)I"", or re· dllcW '8le. "'lUh'~lrm

tax 00 Ibe 

CSUll>lI.bool 

llrloo 

For coel, 10 el!n1S0[lh. 

ClnouD'lald,

I ",m (n mi.. 

~OM undor ~I

am\llHempt.) 

Aisbama •••••.••••••.• _.....•••••_•••••••. AriUltlt...•• _•• _. __ ••••••••••••••••••.••••••_•••• 

.....~""''-' -- _""""" .."" " 

rim C.lifornia........ _" •. " ••••.••••..•.••••• Slnb C.lIforni. . .. _•.••'_" ••.. ' ••••.. ''-'''' COlorado....••••... __ ...••••.•..••••.•••••..••.. COnneclkUI ' . _..•...••••••.••••...••••. Del.w a .• __ ••••.... __ . Flo'id'_ •__ ._ .....•...•..• _••..••..•••••.••••• G""rgi.~......••.•••.•.•_•.•...•••.•.•. ' .•••..••.. Howail __ ._ .._••••••• __ ••••....•••.•••••_••••• 1<\.bQ .... _,, ••.•••••••.•...... _.••••••..••• First Ullnol, ..••• __ • . Eightb lilicu;1.....•. __ •....•...••••.....••.•••• Indlana ....._.•.•.•.•• "'. _...•••.•..•••.•... Iowa............. __ ••••..•.....•••.•••••.••• Kan"". __ •• _... __ ......•••••••.•••....• K:~D,l'!cky•••• _ .•...•••••.•••••.... Loull1l3n~,•.....•.•_.. __ .....•...•••••.•••••..•. Mnlne . ' ••••••••••••••• _••••• ' •• 

M"ylnnd .•••••• __ ._ .•.. _••••...•••.•••••...••• M1s.;1chm;ett"_ ••• _ _••• ""'••• ' •••••••••••••••• Mj,~igsn.•••••.• _. _	 . Mlnnosot.ll._. _.......••.••••• ....•••••..••...•••
 Mis.,;sstr'lli __ •••••...•.•••.•...•..•• _

Firi( MI"o~d _. _ . Sinh l>fls.'o,lrI •••••••..•.•••...•••..•. Montana. _..••.•.•••.•..••••••....•••••.••••• Nebraska... •••.•••••••..•...•...••..••••• Nev"da ...•••.••_•• _••.. _ . New Uompshi'e .....••••. _•...••.•....••••••..•• Fi"t t\','<V Jersol'__ . 

p~~ i~~~~e~_~::: :::::::::::::::::::::::::::::: 

Fj"t N~w york ••••.••.••••_•..•......•••.. S"oond No'''' York.••....•••_••••..••••.•...•..•• 

Admission. 

Tomlsdml.. ~!ons UI'<)O 

Club dnos ~nd InllIs· LIon f,'<'3, 

19 pl'=n~

$3.';. 007. 17 

ll. O~r;G

12, 110. lO 

:'Iil!.nJ.G3 

:150. Mn. 37 

W.fm.M 

162,~7.1l3

20, 71Y~ 00 81.0%. :;a ::.6, 1~5. 82 

~. l-IS. 1P 

S19.4D 

G.'lIl. 472. 11 

H,Oss. G3 7J.l~~.49

35. a~\, l'l :n.11~.I;

39. eM. n2 

472104J 

14 :1'J2·1l 1M. fl;J2. 2:l 

2H, ~52, 78 

~nn. ~2I. 57 

Il7.M~.W

10. I.';<J. 80 , 10". Q~7. 2i 6[;, I,,\~, 24 

O. ~I\~, In 

27, ~02.0r,

IH.20 

8,101, 7S 

n,223 20 

1n, 877. 77 2, S20.I),~

30'1.313.~1

7~, tU. ~7

l~b, 19'J. J6 

- --:isi.j:i· ·ii::i8;::i.i· 

3.ro 31\(iU7 

........... 32.m 

66-r06. II 11,492.85

16,1H5. 14 1.161.~

17.9U.32 

-'m-il­ _..:-- .:::~:: __ .: ---­ - '..' - . 

m 79 6, 799.28 •• _ _._...... ifi,Ei';' 911.40 . • •• 2. 973. b2 

li~r;; "i:~'5iI" '--"i;47i:S7" --'6~:io' ~~:~~:t1 6, 13.1 e..1 6:l8.o.:l __ ••••••••••_... 1.r0:3.1J4l 

4,ll-Il.·S 1~;.OO 6.26 .••._....... 1.:;'''~.4~

2. 29!'. 07 5.5,', 2,516.79 44.38$.92 61~.97 •.-_ •••. I.M5.12 D. rmI. 71 3.260.29 "'i~.(t2 -:i~ii.17 IU(\(UI 

l'II,7OS'n 3.353.52 ~~17.~ ... __ •. 4,37HJ3 

62:3,(1(1 16.92 32Tl,05 

3,771. I;; 

8,612. ,~

3, ~13. br. 

-·--iOi'66- ...._... __ ...... 

Tbird :"ew york....••••••••••....••......•••••• F01trli'<>oth N~.. yorke._ _.•..•..••.•.••• T~·enty·nrsl 1'1 .... york •••••••.•....••......•• T ~nly..i'l,th :".w york . Norlh C8ml\u~._. .•.....••••••....•...•....•• I'orth Dako~.•... _••••••••• _. " •.•••.•.••.•.... FlrstObJo ''-_'" ..• __ ••• _•••.•••••••..•••...•. Tenth Ohio. ._•••••..•.• _. _.....••••••••••••.. F,lev.nth Ohio ...._••.•.•.••••......•••••.••••••• F.1~hlwolh Ohlo.• •...•.•" ••• "'.•••••...••• ()~labomn_.__ •••••••••••. _....•.••.•••••••..•••• 0'''1:''0. _•.•... __ ..•••• __ . First ~~~u"ylvnnia.... _.•••••••••••••....•.•.... Twelilb P~Qngylvno;a ....•_" •• ' •••.•..••.•.. Tweoly·tbird P'nnlyh·aofn .•.••••..•••••...••.. Rbod' blftod. .•...... __ ••••••..•••••...•... South Cnmlin~.•••_.. __ .••...••.••••..••.•.•..•. SOllth D8kot8 __ ••••• _.•••.•..••••••.••.••.•..•• T"nn~~see..... _ ..••.••.•••••...•••••..•..•••••. First Te'as .•. .­ ._.... _.........••.•.....••••.•. Sro:m<i Ta""•.. _•• __ •• _._ •...•......•..•••..•.••.. Utah. __ . ......•.....••.•••.. ""mont ._••• _•.•.............••....••••• Vlrgir,i8 _•••••••• __ • __ ..,.•••• , •••••. _•••••••••• 

WflShl".t,," ' ••• _...••••. "••••••..•• W~,t \' irr.1nl __ ..•.....•••_•• __ ••.•.•....•.•..• WlsrOM11l _._ •••
 Wyoming _._ .•........
 

Tola) 

o 

"
 

TOTAI,S l'Olll'TII'n:8 liN]) T~;nnl'rOnH:~ COMrnrSINO l'III!T O~ Oil MOnE THAN ONT: CDT.T,lW'I'ION PlATRlC'1' 

~~'1r~~j,'I~':::::::::::::::::::::::::::::::::::::::I ,	 DlSlrlct of Colmo1,i~.._••••••...•. "" .••••...••• JI1inni~ ..... _..... . .......••••..•....•• M.ryland ••.••• • __ •......•••.••...•••.••••.. MI=urL .....•••....... _•.....•••.••.••••.••• 'KcwJm,('y_•. --•••-_ ..•••••.....••...•..•••••• ".'" Yo,!; _........••••.•••..•• Ohio ..•••••• 

ppnm:yl"anlll.•. T"'M .......__
 

W""hlngtoo •••• 

m2,75 

1017,320.37 Illi.70 

1, oo.~. "" 

3..:.D 

14.511'.04 

1.471.87 IS n~

16.:.'0 

1050 

4. S20.:lr, 

3.7303. H 

1. 2M. 1l 

12.1~7,4Y

~. 3Z!l ;" 

3,2f'5.S-l 

=00 

I, In2Il 

--	 - - --- - -=--- - - -- -­
T ....BLE l.-Heceipt8 frllm 8pecified sources of inter-nol revenue, fiscal year ended Jlln€ 30, 1939, by colluliou districts, Slates, GIld Tel'rit01'ie~COIl.

Curriers Taxiag ACT; 

CollerUall dL"riN.• I1.ailroa<l em- H"iimnd em· plol'a"~ repre­ pl"ymellt e"m­ T"I.al frmn lovies sentBI.ivas· ~x. ptn'llllion, e' the under Lhe Oar· of the ~,~bl~ ta,able pay rcH. rior' 'raxing .~et

'M percent ~o~""'L\On, ~l peroont 

.•••.... $.W!,,767. 1i1 $LOO $551>, 7n9. 51

11,M2.8.~ Jr,. IS 11,559.01 . __ f,7, I~~. 21 67,192.21 

First Cnlife'll;a..._•.. 5, 3~9. ,01:21 Go. 710 .1,309, 7M. ~1

81,th Calilornia... __ ... .. ••• _.. 4.10, 4711. ~8 J77.10 450,653.4~.

•.....••.•. 998, 84.J. 77 30.09 \""8. ~74. 76 ConnectiOllL•••• _ ... __ ._ ..•....• 2,111, 7'JO. 12 1.87 ~,114, JOI 9~

398.02 30.90 12S 1I.l 

300. 353. ~7 300.31'3 27

1.0)X1,.118.~ »" l,oeO, 510. 01

;,~, 4'l'!. 77 62,40~. ;, _.. _ (I, O~7. tl 4l,li.'ii.lo 

l~, 8~1. te6. 1~ 1,252.11 1~.892, W 20 EIVhtl1111inoi,-- .. lYl.BlI.3~ iO.8(; HiD. sn 1~

74,if>7.17 

. . ·74,6-19, ~l 17.21 lr.~,BQi.I~) 158,711. 79 

_ 20.60 3, :jSl, e~[j. "Il 3. 381, mo, ,\1' 

Krnl·nrk,·_ .......•.•.•.• ••••..••.... 268.71 2, 2~, M2. 25 638,77 2.2~5.301.02

2M, 5~2. z-I 

hlol"e .. _._._ ._ 2M. 502. 11 1U. 80 ,1J(l.on~~ ~OO, 074. 67 M.ryIR"~ .•......... _. ...••••...•••... 7,1'115.22-1.114 5~ " ,\2 7, ,~15, 283. If,

1.281, 6-17. [l-j __ •••..... . . ••••••••••..•• 1, 0t7, 87r,. 54 Mo",cl'''''lt' 1.281,r"7.01 -------_ ......­ 1,0-17,875.5-1 

_ _ ..••.... --~iii.-ji: [,: >:.\9, 3J4. (j.~

Mi"'issippi...•..•• .....•.•.... 5. 53~, 070. 78 H2.6-~1.1S .'l'l. 6t5. OJ 

_ .. 13. R6 .~,8jI1.87r;.4~ 70. [I(l ~.~16, ~17. 30 Sixth MlssnurL .•.•.•....... 4B7,288 5[1 5.17 ~7 4~7. B:!6. 43 !dentana_._ .•.•••._ 36, ~42, 62 I. W~ 41 37, Hl. 03 

_ ___ •••••...... ~,4~7, 716. ~1 1M, 7~ 3,45J.&:;1,0.~

_ 8. gJoj, 4l ~,014. 4. 

~'ew Hampshi'e.•.•••••.. _ 1,656,74 

First New Jersey ••••... ••••• . .. ... I, r085. 32 

1.1;"0, U 

I, 7J1. 70 

Filth Kew Jersey•.••••. 26.47 '"38, ~i7. 6g 466..\6 (138,744,2!i

Alabama. 

.\rironn_ 

ArknnSl'ls 

Colorado 

Del~waro

Fl"rida•.. 

Ooorgia. 

Hawaii 

Idaho•... 

First lllinois. 

LndlsWl 

lo•.-a. _.. _ ·)(nn"", .•.• 

Loui'i~wi... 

M ichl~an.

Mlpn<>·;ou,...

'first Missouri 

Nehm'k'I•• N'evada._ 

"OW {L.[o~lco.... .••.•.	 ..1 J, 064, 01 '·4.s:25~

n~~,7t:'~;'·Virl<:::: ::::::::::::::::::::: -I 1. 75.~: r~u~ Third I\"~'" York_ _••••.•••••••.•.. _. 1l, 3,,9, ~28. ~9 2.42 Foml..nLb l\'~w yerk.......••_._ C>iS.M~. 1~ 31.39 'rll"~"t;··nrsl N'ow Y a'k •••••.. ••••.... 14, ¥lB. 95 

'l'w.nty... i~hth Now York••.•••••• _. _ 10, bl8. ¥I :r..:orth C.rolina_ __ ••-._•••••.•••••..•••••••• _ 1,371.023.76 

North no\l<ota....... .••••...••••. 3. 7~7 ..'5
 -----. ---....;;.-;,0. Fitsl Ohio. __ ._•• _•••..•••.•••••.• _. •• 131. m. PI 

'renth Ohlo_ _...•••••..••••••_ 138,893.25 184 I" 

Elevenlh Ohio................ ~,2M. 2~ 3d. ~O

EI~htcent1l Ohio. _.... ••••••.. •••••• (i, 17. B~O. 72 [". 5~

Okl.holDll__ •. .••....••.••••••• . 151, Zi"i. II() 3(;3.~5

Ore~on .•••• __ •• __ .. ... _. _ ......•.••..•.••••_ 326. 534.. 17 Firsl Pennsylvania........•. _.... .. •• 1~, M8. 807. 84 11f.8.97 Twelfth PonnsylvsDi.. _•• _. .. ••••••• •••.. 210. 0~5. 71 16,74 

Twenty.third Peons~·lnlDl~._. _.. -. .. _. 700, .108 51 89.00 Rhedn lslmd -. __ .• __ .••.•......••....•_._ 3, MO. 2<1 .".w 80utll CArollna . .... ....••...••••....• Tt. ('6U. G-I BouLh Dakols....... •..•. 4.010•. :30 2t.47 T~Dn~ssoo_ •. ._ ..••••••••••••. _.. 7~2 11.1.(03 %.« Fitsl Te'as .••••• ._...••••••••••. ••••. 2, 2n. 21 I. (03 105. 12 B~""ad Te'as. ..•••••• .••• __ . ••• _. ••• 2. 23~, I,g. 0:) 28.53 Utah .. _... _. __ _ •••••••••••••••••••.•••• _••.. _ I~ I, .'151. 73 Vernwut...... . •••••••••.•. ••• .•• ••.• 18~. WO. lP ------------33."S(· Vlrgiala. _........... ••••... •. 9. 611, m\ e] 

Wa5hln~t<Jn. -.. .••.• •••••••• •••••... 122. 7%r. 2'.! -------.(2:28­ Wr,l \'il'l!l1li~_.••..••••••••••_•••• _.••••_. 17, IlM g~

'\'I,~on5!tt •... -. _-- -- ---. •••••.....••••• •••••••. 1\6,010. 2t I------------.j.-;n­ Wyoming..•••••••••••••••••••••• -----------••••• I_~~~_~:::":~:"O

Tot~1 . __ ......•.•••••••.••••••••••••_ 109,419, 458. ~~ T, 11"f.I. Tt 

T01'Ar.~ "FOR STATES AND TERRITORIES COMPRiSING PART OF OR MORE TilAN o:-m COLLECTIO~ DISTRICT 

~--~~

.Alwh ._ .••••••••••.•••.•..•••.•••• CaHromla.•..... _
 

Dislrict 01 Columbia..
 l11inois .•.
 

Maryland•..•••.•. _
 MI~'lOuri. . ••-.•....•••.•..••••..••..•••
 New J~"ey•..•••.... _. _. • __ •••
 

New York__ _.......•••••..••••••••••••••• _
 Ohio ._••..• _ _ •. _•..-.•..
 

Penasylv8Illn__• • .•.•..••.•..•••.••••__ •• =
 

T~'!IS __ ..•..... •••••••..••••.
 Washiagton ...•.•.•.•. . ••.
 

t.U.085. t5	 $lQ8. ZlO,\2 ~25. 16-1. 28 $2'1:1. 3~j ~O f;217,~81. 2:; ........··j:i;i·SD li~·1. Oss. 451
 :;,820.177.59 ~. R2O, 42(l. 39 31, 352:30~ Oii 5, J58. ~2:!. JO S9,510.(\31.1G (~, 3R 052. 15 

3, oI7~, 287. e2 S, 47i, 21<\l, 43 3, 128, 5~2. t~ 801,2801. 7g 3.929. 8'". ~~ 7. 4!H. 157. 72

17.052288.13 1. 323, ".2~ 17.05:1.illl.J9 (9. 1.\1 ~21. 52 Y, 014, g~U, 51 58,1118 .\77. ~3 7.~, 1'l'l, 188. o~

~. 1:30. U37. 02 55. ~6 4.13D,992.f.~ f,,490,~I~.SI 1,221. 80[1. 17 7, 71z.ns~ 98 1l,HI.OSI.5G 

6,~H.l"5.05 008.77 ~~14, 773, 81 H,(n5:.l1.6~ 2, 172, O~~. 93 17 2\'1. 563 a~ :l.~. r..'ill, ~~7. 50 9~D. 9~r, 01 49~. 03 9iO. 4!i~. 01 l P.fll~, 2,"" H3 ~, 190, 904. ~7 2'.?, 797. 1;~1. ~O 1:1. n7, 6'.6- S-l 

Ifj.801,<\n~7 79.06 111801. 579. OS lH.I~T,{5:1.ti.1 30,271. 380. 76 H7.37R.".1-4.~1 lfA,l~h,<lIJ.~~

~.~'/I1.2r04. 12 283.61 Il. ~~Il. M7. 73 3~.122 ",~. (,~ ~. 98J. 294. 23 ~O. 300. ~~2, B4 47,006 130.57 

13..\ft.\.2H 00 774.71 ·13,561.010.77 411. ro~. ~71. ~O 8. ~86. 2-40, W 5S, 09.\. 817.00 71. e~r" 834. G7 

4, ~2o. J:I(l ~c 133.65 4, .~2~. o~t 31 13. 329. ~m, 10 2.175. U44. ilg 15. "5. 53~. 08 26, OJI. 002. 39 

98. 60\l. ,7 ............... 98, 6W. 77 B, HIS, 7BO. <17 002,02i.48 7.127,807.95 7. Z'Ji, 507. n
 

Pay·rolll,axC$ 

C

," 

,	 

0 

P' Title VIil. Sod~1
 

Security An. L>I
 e T;I\" taxnbl~ poy , , rnll~, Jl<'r<'~n

0 

0 

•

0

~.	 828, o;~. 00
 

OO~. n....1. '."
 1,501.1H.B5 m 17.4:>'l..ml.~O '"

0

• 1,1.013.735,17
 

3, ~~U~1. 15
 R 8c~. ;lIO, 05
 

2. 7~, ~55. 01 •

" 

:l, 6~5, 747. 57 0

• ~,26'1, &:12. 02 l.	 11~.rlll3. 2(,
 

9',t,45I.Rl
 

44, (Ii,:, :1<11. ~6
 

~. '157, 32:;, 10
 • 

U,.127.'12<l,(ll " 5.0j(>, ,~74. 5:J "

, 2,560.2111.f>6 " 

4, o~o. 12,1. 31 > 

0 

2,230. 02R 1>-1 

fl, ')1 S, 8~". 26 2~, 35e, ~;3. U; 

4,162,4[;(:.Oi 

" 

29,83-1. 425. ~P " < 8.154, YU1, 25 

1,~~0,421, l~ " 

q O. \flO. 151 57 4. 523, 380, 08 

1.1l11.[140,~8 " 2,015.03~.i~

:1.\ I, I WI. ~O
 

1, ~,18, 19,1. n~
 

~,lIS~, 1~.). 7·;
 

1,'. 017. ~IKI. [I~

".----------------­

1, [f,.j 0' 57l!, ~6, 87 ',"2,250.1<1 050.5011 01 ;;:.:.l.fj~. G~
 

~,BOC.r03 t2.~98.4M.74 ~.UI,73".23 15,120.200.97 \~.1~1,007<0l'
 

1,7G3.ftl~.M 3l.I~.Oil.00 10,Oftl.no.~ 44,19~.79].M 4~,~OO.~\t.71
 

14,J50,231.~1 47.5W,~8~'ln 1~,3t~,U6D.M' 6~910,651.77 7o,~YP,3R~.1~
 

t,.j8,or,~.~7 g.~O].~',T.2~ 1.7~~.203.5f\ 11,~~0.4m 73 12,111~,Sll •. 30
 14, 418. 9~ t. 8~. 7[i5.94 1l~,2. \lS::. 15 5.776,449,0\1 5. 7~1I, 8~B. 0<1
 

10. 518. ¥I 8.254,~~i.I,5 l,i~0.007,02 O,98~.2M.17 lO.Ill"J:l,772.61
 

1,371.623.76 G,,I(12,174.;,9 l,u3".G21.~2 7,62.'i.793, 21 8,~91,4In,g7
 

3.787.1>5 510. ~)~ 3~ G" 187 U8 ~72. 601. 34 576,389.19 

1311.Zl1.41 8, 51'9. 7r".S'J 1.~"77.M7.M 10,177.318,38 10.313,549.79 1~9.070. 37 4. 3~~, 9'). ~J 7D~, ,'I). 88 ~. 054. 552, 19 ~,193.1),11. 5e 

3. ~1l0, M 0, [;73. (;;l~. 45 M5. Wil. ~5 4, m. 14(;O~ 4. Zl2. H6, ~t

0,417,OJIl.31 17.699.~97.0~ :t,148,MI'.2< m.~48.~.~7 27,266,502.58
 151.~41.05 ~18.,548,IU 755,3~3.52 5.9t(.~jl.71 ~OOO,5B2,7a
 

326.~J~.11 3,~~0,19~,30 5n2~.\23 4.1(j.],4~1,~Y '4,430,028,76
 

12,MU. 470. 81 Zl,38i,4~[).9Q 4,J76. no. 01 27.763.841.(1(1 4(1.413.~17.S1
 

2109(2.(~ G.eW,4G9.67 QiI7,74~.27 7.GI3,~15.9~ 7,829,158.39
 

7'](],',!J'i.ljl [~.rm,087.0t 3.112,07~.92 Z2,713,JfIl9~ 2:1.~14,358.4]
 

3.".10. 31 ~,nll~, M~. [t2 582.04~ 14 4. l85, 010 Il5 4, 189, 1m. 40 

r" P5iU9 2,585.009.27 370, 108.07 3.95t, 017.3. 2.91<3.977.93 ~.118.77 5,18,871.97 64,137.72 enWOM r,27,IZ8,46 

7'33,161.0; 4,9J.I,~;0.~!i S48,P37.72 b,7~4.408,07 ~.516,5r,9.U
 

2, 2"2. 31~. 7 Ii, ~8C. 3~3. 79 1. 140, 390. 15 8, 132, 749. 94 10, m. 00r,. If-I
 

2,233. ) H 5a Il. 343. Zl9. no I. if.m. 54~. 54 7. 372, 78~. 14 ~, 60.1, 9].', 70
 

1~1.551'.7a J,2S',392.9~ 182.157.3~ 1,405.500.32 1.617.IIO.Q~
 

l~r,,(I'(I.4~ B9a.\OO.04 137. OH. 0; 1.033,14t.l1 1,219.14too
 

8,6It.5:19.51 5.j23.o75.~<1 1.0~l.GB1.4t r,4~5.1(\3,2B 10.0a9.7Q2.7P
 122. 78~. 2'J a. ~M. 010 9P ~~7. In 76 7,351. 2O:l. 75 7. on O~~ 97 17. 709. Zl 4, 5]7, 41'10..I~ ;.ll. 1(11. 42 5, 278. 8M. 00 5. 29G. 5~J 23 

Ila. O1G. 24 10, QC.:J. 70S, 19 1.710.640.00 12,674. 318. I~ 12,740,364 13 

~~~,"~ro:.:':'+~=_':W:::.'~"::'.:'":I_~_"'"""~:::"':'+-c=":''"."~~:::':'+_=-,oo~".;m=~", 1~,426,~.62 ~,~,~.76 101.1~rn~.es Ml,Oro.~~7.« ~,t28, •. OO 

Soda! Sccllril}' .\ct 

.'	 ITitle lX, Sociai S~"<Jril;' .-I.Jt, of TO['1. "II !'''~. the w3~e, p~i<l to 

To~l, Sodlll
 wH ~"'P<

cent MI 193: amI
 8 ~r [("'"" 2 per· RocLJrlty A~I.
 

J p',C<'nl ea 1938
 l\lly rolH. I(lSS
 ~reji!<

$706, 8JJ. 6\1' $1.5:>j.9j9~~ ~~. O~~, 7111. ~'(I

123, In 2'J I.HlI. 777, 97 1,0~3.3ar;.ftl>

201,920.77 l, 70~.IOl.r,~ 1,7'0,29J.g:J 2n,l~l,W~.18 ~5, ;;21, ~~7. rm 

2, 445. (lOti. 41· 2.713. ow. 29 19, !1m, 005. OG 

.100,924.42 JIl.~"~.Oll."~.1. 7~", ~'l'>~. ~; t, 721, Wl 33 12.16::. 71!l1. 41 14, ~77, ,\72, 43 

539,012 9[, 2,J39,4'0,3~.

3.:121,~'JS.S~. 3,321,727.7S 

537, 110,8t 4,ISO,R;R.41 4. 784,,:4US 

881i, 8,\~. ~9 6. 1;3,01,2. OJ 7.j7~ 207.05

175.519.53 1,::'~I,h~~.79 1, 39J,W\ ~~

125. 925. 48 1,1180,377.32 1,121.11'4 " 8. 36fi, 021. 44 53, OM, 825, 80 (:9. U51. 500. 00 

ot9.~28 07 5. l()~, 751. 23 ,I, 26J, Go:). G 

1.524.9111.2·\ 1l,052,52J.18 11.127, IOU:, 775,O~3.1~ ,j. 81(., 'U7. 67 5.97~,~1~. ~~

:;"5, 7SS, ·13 3.134, O~~. 99 G,~lfj,OI2.f(I

'"f,~, 41'). 8,\ 5, 1028, (,61\, 16 7.253, 8r:7. I.~

Go~·. ~7~ lliI 4,819,OI3.():1 ~,.085, ,ILili,~;

3:1;.·ln:l; 2, [,r,7, 4[,0. 91 3,1117,025.51:1 ~. rr.•. 130. (I'; 11, nIL 95r,. 2'.? 19.247, 23Q. :j~

~. 027, 1i9~, ~~ 28, 3S:1, 807. 1U 2g, Olm, 5a. ~~

/0. I"'l. "'l(), ;l~ 35. OJ", G3t. 73 .1r" (ISO, MO. 2i

1.5~,4(JS.1<1 'J, r,7,1, 403.1)(1 15,~1~,77B.02

17S.~I;.Rl 1, 5!~, 374. gj 1. r,"1,01~, ilR 

1. (1ij9. 003, 88 11.11®,~1~45 17. 750. 7\rl Sl 

782,338 r,. 305, 7l~ 2~ .\77J,~ll.66

1,148,01>,7r, 1.IM,o.8,n 

.lill. r,oL O'i I~", Hl. 72" 3,11\.),036- 49 r,. 1i'!'J, 517. 64 

9t,339.01 ,14,1, 51W 31 1{'4, 4K1. 75 210,201.0Li 1,774,~~"1O 1, ~~'I, 0,12. fI--l 

5t8, 4"2. 12 4,237,21'.RIi ~. 2l~. \I'.'\I.li.5 

~, 6-12. 452. 8[, 18. 5~9, 1J.j~. "" 1", ~("', liIl7. Iil 
------

----- - -

- ------ --

TABLE L-Hr.~ript8from dpccifi~d HOl/TCCS of l:ntcrnol TCI'cnllC, fisC'll yeOlr eTlded J "Tie .':10, 1939, by ~ollc~liall disITi~/8, SI(;I'~8, find Terri/ariee-Con 

DllUmlnaw> Coal Act 01 se•. ;01. Re"clIIl" A~t of 1032. lD37 lIS amoo1cd Oth~Tm1.'lccl· Orllnd total. ~II e.u~",. p..r ·r-r"".pOflft. }..oM"'" of ~uro laneous roo Internal re\"~nuo pouD~.app,o~· lkln <Of oil by dop",,1t I>ox"",	 eelpl& (In· or the >,etue I.lI'N< iwalt'I)'. r; 1';1'01100,4 10 l""Cl:Ill. cludlng nld or diS]>OSllI' 1'''T t<ln. I pcrCl:m 1"<'111'111<'<1 om hI' lloncode ""' W., mines, 19~i
 

l'erc<'nt
 

Alebluna ._ ... _.•..•.•••••• ~107.8~17 $143.81 •.....••. _._ •.•. tI8.!l21 !IS ~13(I, 71 tT. )i4. ~I sun 

ATi",o•••• _ _•• _••••••••••••••••••••••••••••••••• _. 3,!l'i;.n P,270 (,213,b7 

16..0'O.:lll 1, M2. j~ ··iiii:ng:ili· ~.U3.0S ········is.-Ij· ~r~fC:iii"iD,[i~::"· -...... 0, 37~ ~7 •••••••.••••..••~:751:736:j;j 1Ill7,.wI. r. 51.:I'lL -59 H~, I~ 22 119.4IT.Oa 2, 1)(~"'2

Sl<th C•.1Jforn;a._.::-.:::::::::::: :::::::::::::: :::::::::::::: 00.1[1.\, Ie 401, OH s,o, S6.32;.~ 407.57203	 71,31l1J.:,6 :loon 72 

Colondq.	 ...••.•.••••_... ~1,611.33 3.00 8,299,J&I.lO 110. 1&:1, ~7 10,O.>l'"4~ 13, ~9'S. M 10. I 14. as H,~O

2!l.l., SH.!l6 7,025.12 3-6,111.03	 318. flO ·········~ij1· lUO "ro 5. :lOJ. ilO 1.0S 02,:m 73 :!I. llOO. 87 

l~!f~L:::::::::::::-:-;; ::::::::;- mm 1.U,1.-432.3S 31,3-17.71 10,~2II.& ""'--'38:28" 11.218. :l5 2.~.OO o 3, 613. 57 4. ilOS. 21 Flrstl!Hnois.•..••••••••••••.•. _.. 37c.Y~.82 rel.33 ••._••••.•••..•• 1.1)0(1. 8M. 10 lo8,"4nM- ·····:i42,"ros.-as· ll'i'UlG.44 ----·2,"2i8:9i· 

Elgbtb TIllnols.••••_..........•••• O~, 8~7. 21 ~. 12.~. $7 • ~2.3S.'i. 40 716.33 4.lMllHI 71. r,n tlU I, .s37.12 " 

Indiana.•••.•. _.•. _. __ • __ •.•..••• lro,320, 74 I,M2.62 ""-146:i61'-1[:- 401. IO~. 78 ~,202.&l 22,1S7.MI 3£1.0\12.01 70.00 Iows •••••••. •••....•.•. ••••••. 22. 2. M roo 36 j 15,:280. 86 WM 3~.:IiI! 'll 77. I~

Kallsll.1...... _... __ .... _........... :l:I.~J.~,~4 ••....•.•... ······SO:6ro.-~~- 7S. 7Q:!. 74 3.'i9,31 17. 7H I? 8. ~~

K"m~..ky...• -.................... 1~0.~79.'lII oo-t.26 •..•••..... _•.•. 2O.lli9.87 71. l!} 13. 4~0 ..1O	 .~. 60 g, 935. 27 1,376.73 1~,3Mn	 t:l2 67 k;'~\~.'~~~::::._:._._:._._:::::::::::::: :::::::::::::: :::::::::::::: ...~'.~'. ~~~~. S, (.n I~ 1\.i94.41 2.\,211 

M"'}'I'ad ... _._ ..... _._........... 1(,n~.ll3 ••••..••••..•. \,Mg,mO.41 3f'4. 8~J. 18 41,8:l;,6Il	 ~.H .....·-7'-iiil:Mi' M~ss""hillotl'l....•...•••••.••.•.. U. 741. 4g •• __ ...•• ".... I, W6, 783. 17 1, on~. 22~. :\.., IH.37U.SI M\S6 M'r.hl¥.ll.............. 'ZI.UnQ'1 •••••••••••••• 1,382,305.13 71~, 7{~. 31 Ul, !l6lI. 41 6~.!!ro. 45 ~,;I

M'ono'ots ........•••••••••. 21.JJ".a~ _.••..•_•• ee, W9. 00 37. 117.41 1", ~7

I, ~2? 'I(; ~. 4M. 4~	 :lI. t'3 ~li~'i;\;';Ju;:i:::::::::::::::.:::: .'" j:alii',i~' :::::::::::::: :::::::::: . 2,094,lI2,32 86,679.84 -----ii~:j~7i\-Z2 42, MO. 411 J2" '\\1 

~I'lh 1>ll''''url.................... Z~, 1;1;.~7 26,00 .•••••••••..•••• 31, JOO. 97 •••• __ •••••••••• 471.97~.81 21. 72(1. 4.~ j'dlO 

';",I"nl"n", ...•. •• _........... e. 'n?, ~~ 13, lG ~,01i8,28 __ •••.• .___ 5,fl87.39 ~.~~. 20 2~, gr, N.. b'o'x".•.......•.•• _"'. _.. ' _. . I. ~37. J~ . _..•••••.••••.••__ •••••••.••• 723,41a.41 20,722 48 .. '__•• _ 111, n~7. HI 4J. lOt 7,912.19 72,14 •••••••••••••••• 1,0IJR oil 

I. 974, 80 ········~il:7J·

~i~;;'R~~~~-~~~:i_~:~::::::: 7,1~3.7e ::::::: :::::::::::::: :::::::::::::: ::::::::::.. 2.182 3.' 17. 32~.11I ····ji:27i·2~·

1'.. "'111.'1<:",................ U.62I.D~ __ .:.. 1,~Il. 7.~

FII' I' N,,~· Jrrs<'Y .•' __ __ ...•__ __ .: :::::::::::::: ·"·"'2;008'-[iii' 423, 2a~, ~I 70, 1U7. O~

2. aa~. 2,\ 1l1.~

Fim New}'o'k. . __ .. __ .•..••••.•...• 'j:976; (w~ii;' 3,lBO.1i8 tt,lilll.40 4.'\S~, 3~

• 

211. t.,~. 03 211.~.8S 4M..ll2O.009.04 6ee<>nd I'e'" yllT~................. 2!i,0:l1'.04 • __ •• __ •• _.. _ l~.~. 'H.~ I
 28. MIl, O!I 1I}.512,35	 &-15.819.173.11} '('bird ;\'ow York_._._......... •••• 04, ~,:M .......•....... _.. __ .. .. Fourtl>'otb Kew yo'k••..•.••••••.••.•.•••••• __ • __ ••...••..•••.. tr"O:.:l. U	 049.77 71,026.117.72 

:n,1.-.:I.&I 2\1, 73 Zl,176,8:l1. 78 'I'wenty·llrst Now York	 __•. _ 32, ~OO. /oS 1.2\l'\. 17 61. PIO. 631. or T,.-entl'..elfrhth Ne<l' Yotk......... 2.70 ._. .
 9, In 00 31O,l'll8,olOS.:;:J North Carolina.••...•••••••••••••.._••.•• __ •.•.•••.__ .•••._ . 3,32U2	 "." 1.597. 63li. 74 North Dakota	 •.•••••• __ _. -"6. 

48

l:ii-: r~' 14: I¥":00' ~~. 86'0. 69 ... "i:siil:7i' OS. ow. r,4l. so Fi,.,;lOhlo........................ 57,437.11 •••.••••__ •••.•....•
 8,9Q a.'n, (2!l. 9Q U, 03lI, 70 3.07 31,952,6:!6.T8 Tenth Obio. _•• _••••.• _. •••••.•••. 7. 330. s.s .:::__ .. - lz:. 7Jii :.0 ~M.07 1,\. 30-... ~l 381..'\8 20, 40"l, 155. 49 

3~,Q79.,1 19.m.2n 4:1.138. 01 3.062. 3U 130.1OO.939,m EleveolhOblo ._ •••••••• __ .. 71,880.'n 746.73 ..•••...••••.... ._-------_. 

F.1l'rhteenth Ohio.................. 22LOl~.04 920.29 ...•.••• _._
 77.	 13 2.17I1.0l0.ro 13, ~3!!. ro 9. ~2:I. &'i 59.3:17. 6zr. 2~

2O,H7.~ 2, liD. 30 H.002. g22.17 O"taboma •• _. ._••. _.•••_,. 12, lH. 51 ••••.•••••..•• .. _... _•.••.. 

<}~l'ron............................ 12.0-\ •• __ ••••••••••.••••. _•..
 First PenosrlvnnI8 ._....... 16-1. 871. 40 .•••••.••• __ •_ 6, 83~. I6\!: 07' ,15, SIlJ. 2J
 !liI~.gJl"i,i·	 8~. oro. M I, J~ 21 2H, 00'2. 769, 70 

1~, 1f76. Q3 1l.97 28,14,.200.89 Twelrlh Ponnsylvanln............ 6O,301l,2,1 235.13 •••••. _._ •.
 M,IU8U 3.MR S(I	 16~.921.1l21.37 Twentl".tbl'<Il'ennSYlvenla....... (l.6r, 770. 3~ I, e78, 27 __ ._ Hhodc Island __ . __ . 1'1,160.51 .~ Z;.~5-1, 17Cn 

South Oorolloa..•••..•... , __ ..•. "•••••...•••••.•....•••••. _••• _....•. 0.30 3, 2:11. ~1 ~,~7, no	 10.1>33. OOIt 24 4. ~6,L 4n	 17. S(I I, 9,2. 3\)~. 88 South Dakota __ . .,. 1,070..1J •••••.•••_ •.•••••..• 

'fenn~SSNl.•_ __ ...•" .••..... 513, 441. 7-l •••••••• __ ••••••••••••. _ 12.301.21 1j~ 04 3Z, 751. 008. \3 

~lrstTe'ns....................... I~O.ll .25 1,7SS,05:':iri137.n :10. ~IO, 32 ~O. Jij 81. .~21. 408 31 1'\ 4~1l. 00 65. :?B2, 915. r.:\ CO!.f\lI 

Second Tex"" .• ._•••"........ 1.9, t)(I •••••• ' •••••••••• _••••••••••••	 P3. ~'ll
 ·······i:i1:,iil· 6, 61D. 42 9.01,~.3tO.35 utah _.................... 34,913,86 ..•• .••••. 2,MP.36l".H
 i.m'I.M .\.o't 4..127. 080. (j.\ 

14.7·10 61 :lIU.12 212,823.32:1,23 

Wnsblnglon.._.................... lO,1187,h2 •• __ •.••..••.. __ .• •. 

~i:;;~~t:::.:::::::::::::::::::::: ...iii;ilo~: 7il' ... ""837'-13 --ii:7ii'j ~. 3.~. 8:)~. ~2 1,217.67 :11.014. \ \9. 65 

4, sar,. 17 

12, f<~

7.6118. G9 2111.112	 22. 299. 259. 56 ',~:~:l VI!J(lnla.••_••• _.••_......... 417,083,27 14~.27 .• __ ..• •.. •• ;. '.eons"' __ .. 13.,~1 •. 3.. ·tn, 080, 17 3,2'.10.02 80.100,707.77 

WrmnIJl¥......•••••••••_._....... 40,722,M M,08 ..••...•••.•••.. 

2, f;I',f" 2.7n~.1~ 2. on 70 ...--......... 2,825,601.31
 

....,..,... ....--........ :172,10\.13
 Philippine Islan~s " :	 _ 

1,¢r,2,~~r,.7r. 10,u~.n2.ijn I 1. {l81l. 025. 03 147, illS, U2 f,. \81. 573, 952, 58 TotnL __ •....... ••• 3, 3M, 346. 27
 

TO'fAJ,S FOIt STATllS AND TF,Rllt1'ORlEB COMPRISINO PART OF OR MORE TITAN' O~I~ COLUlCTION ])JS'I'!l1C'j' 

$1, 986. 3[;'	 ~511. ~.7 $21. 37 1195~.811.01 AllIlkQ ••••••••••••••••••••_••••• __ $1. roJ. (l3 ••••••• __ _ •••• 1, 3fl9, 332. 12 ... '$i37'-.ii(i~23- --·'$.%2:O5i'25' 100. S16, ~~ ~. 871. 41 308, Ur.~. I~",. 3j (:n\ifarQi8, .... ._._ ....•••••.••••..••...•.. '. ....••...••• $~, S5:l,811. 97 I~. ~~..In nl.!la 30. I~O. 243. 31 I)ist,iel ~r CQlumbI8•••••••••••••••••••••••••••••••••• •••••--._._••-•••--. 173.179.06 2, 439. 93 

1,123, ZIg 50 100. 1311.1W -----241."47,i:iiii' ::OO,~I4.:J:J .l, 781. 33 HO. 3:10. 0>1. 70 lIIinoi1.............. ~1a.4o.1,1Jl 1oI.707.W ..•_._ •• __ ••••••
 21J.Oll.52 5.7,32.13	 2.... ~, 21 021.61 lor, "I~.I~1. 27 .'Il\T)·I.n~.. . __ •.•••••...•••• \4.02-'.83 .•••..•••..••.•••...•••_._. __ 2,125,719.29 8".079.81 i:iM:7ii~iiii' rot 2!l~, 01 311. 39 n •. ,I,'. !>'31. (J'l 

~~;:'1~~y~~:::::::._:: ~:~~~~ :~~~ ~2';'150 85	 38. Wl. 89 03. .n~, 90 II, 273. 2'1 2'J1.e2".,:JIj\.(I{ .. -----f008:00· 

7,095. 93,. 75 811.ISIl.11 i;i:i2:ilii-s; 3~5, 039. 01 Pl, 2V81.~ 1.1131. ~Il. 211. 3; x.,," yo,~ ..•........... _.. 122.39788 20, 713. 2H. 23
 O~\o. _.. . ._ .......•..•• 3,\•. 613.22"-- i."oo7~12 12:.'.100.59
 1,Q16. 789. ,I 41,22li 2" ~2~. 182. 15 117.351. H ~.?O\' ~.21~.(;91.;7

I·'nn.y],·anll ..••...•.....• _ rn.OI7.00 1.913.40 0,!IJII.169.07 1, 2~1. ~.O. 01 45, 18:\.52 1, 11l(l. 1.~1. 03 160.m30 t. Tn 07 " ~:\~. 0,1.001, 0.:; 

Te.IIS •. __ ••••• •••.•••••• 1OJ.77 .25 1,188.5055.07 236.125.01	 091,88 2, MS. 5S7. 76 30.7.10.32 2tl. 16 129. 80l. H:l. 81 

W,,<.blnJrloo..	 0.0:-.1.40 __ _••• _._._._ . fl, 070. 70 t, 178. 10 M, 261. 15 >. IV~. 30 :;t r,'-l. :1(1". M

Po~rwRiro --...... -.. -- -- .............. - --_........--... .............. " .............. 1,'lII.S31.G2
 ..........••.• .. __ _. 1.66lI.3OO:41
 '"" 
•••

•••

- -

00 

, 

; 

TABl,E 2 -Com!,aralite 1l'11~rna -T~'!eTll.'r callationa, jisca.. years 1938 a.nd 1939, by collection dis/nels, 81'llr~, nnd Terrll()TU\ 

'" ------''",.-'-'-'-''-'--10-"---,---1-- .'"1_'_'_'_''_"_" , + T_"_,,'_'"_'_'_m._'_'_:,,_'_'_, _ 

LocDllpD nf 001. 1 Peroont Percent Percent Collection J!strl<u orin· of in· ofln. knor", Dill"" 

creaS" 19,8 19J9 ere",," 1~3~ 19J9 crea'e. (<II'de_ (or ~c- (or de. 

crense. <Tea,", ",e,,",e, 

-) -l -) 

.~ Isbamn. __ ._._. •• 

Arizona • R"m;"~h:""_ !l. l01, G14. 5~ -17.3 -H7 ~8, 004.(;,10. 40 ~7,342,72~.8~ -15.B

Arkellsa~•• _••• _ l'ho,>ni.' ... _ •...•. !l'J~,2l)4.!l-I -(,1 ;!. r.f\(1, 657. 11 2, '180, 272. 47 _~.lI

LiWelled,. l,~~~,O'<I,-51 ..
 -96 4.1,~~, 71~. S, 3. Qi I, 1r,O, I:; -4.• Fir;( California..•_ ~a"h,,,,,:i,,,~_.•• 40,4f<.;,:;1~.12 -O,S _I~, 7 74, II'J1, 182. 4. Ot. &38, 411. G9 _13.9 ~hTh CallfnTDIB. T'<".~D''I'I~.,_.. __ . 32,17'1,.nu -," _~. I Sl,Jua,41\1.1I\ 7~, 49G, dOL 71 -r,.O Colo,.do•. ._._ •.... Dcn""r._ .. _•. _.. ~,270,Wg,00 -~~ _17,5 17,~72,OOI.69 15, ~OO, 4~J, 38 _13,l UonncctioUl. ._ llarUord. __ .....• 21.87-1,230,63 -10 r, -~c~ ~,~~I, 2~4.lii ~), 905, 72-;. 01 -18. 0 lJ"lawarf...••...........
 Wil",in'lDn. . 4-1, 073, 5-15. 18 -7.0 -l~.l 08, r,32, 371. G1 61, 5M, 176. S~ -1D.3 Florlda __ . •• Jnek>pndll~ •..•••• . ft, (11ft, 7.1", 4~ -".:1 _17.-1 :'8, .1%, 021. H 21,381,~17.07 -H.ft (Jfor¥ia

lI.waiL ......•..•...... ._. .. Atbpl'_ lO,CH5,053,22 -r~,,, -~. 7 13, 8Q~, lB~, ~9 1G, 004, 005.~;; -10.~ R,noltlltL ..._ ,I, 738, 278, lIB _2!J.8 -2iU 10,19" Ot>2, 90 '1,56n,iW.n -25.S Id~llo_.. •. R~i,~ . . _. _ 1, 613, tll·L ,.q -H.~ -23.S 2. 4J6, 370. ,19 2, 012, 107. 31 _17.4 Fh."t IlIhlOls.•••• __ •...••. CIlICIIgO_ ••••••••_ 12U, il71l, ~3~, gl _111. tl _I~. 2 Z.'1, 715, 7JS. 41 1R',817,<l07.24 -17.0 };i~hth Illinoi' __ •__ ~rin~fle[,L 7, 304, 520. 8~ -22.~ ,, H 261, 711. 70 12, lJ2, 400. 27 _w.~

lndiana...• __ •••..•..•. l"dlnnnpoll" ._ 2O,~29,bm.M -11. 7 _17.~ ,o.GOJ,1GJ,ro 31,6'",- 702. 17 -i4.~ In"'a_ •.•.. Des Mome,. •• 7,~7~,8t.'1.~0 -7.~ -IU 12,9nl,190,t\," 1l,m,l\48.E7 _9.3 Kansa.'. _..•••... W icllita._ ______ 5, 118, mo. Z5 -20.0 -I.q.~ 0, Hl, lIB[i. 8~ 7, 1i3~, 737. 32 -r9.4 K~,,\u~ky.. _. 1,~lli<vIl)c .• _...... W,M4,4t.1.3tl -lR.B -l~. 7 11, 4J~, -Ir,7. 8fi 14, I~I, 5~9. 71 _18.8 L~u;'ian" . "·ew Orlean'__ 10, ~71, [lI;D. ~~ -11. 7 _~, l [g, J~~, 4ro. 66 lJ,.ln1.3'0,r.8 _~, I :'>'~Ino_...... ...••. :~"~Il,'la........... :;,3Z'1,2C4.G]
 _15.4 ~.~ 6, ),11. 917. 46 9,555, 206. a ~Iarylanrt . Tl.ltimore_ ~,I'gg; 170. 7~ r,.7 _13.n 6-1,2l~,nJ.6' r.o, ",0, TJ2, os -5.0 l>1'llMChw',m _ . 1I.);51011 __ •••••• _._ ~2, ,\14, 007. (fj -23.1 -2'l.2 (I~,~1;,~JO.4!i 73,~2T,477,,12 _26.1 )fLol'i1'il1...••.• _ . I'Nl'Oit.. 101,~5tl,25J.ZJ -W.~ -21.3 1r,(j, u!lO, 31~. 31 12~, ,12il. ~5S, 42 -:n.o M:lnr..,~ta.. . . St. J'Otll... .•.. 17,310,872"1!i -11.. _:lr). 31,215, IG-l. n, 2iJ,4[7,3%,0~ -1,'.4 )ii.>;:;;'"ippi._ ..•.•. _•. J''''bon _•..... _ I, 0,,['. 53~. 41 -if,. 0 -15.2 l, liI'J. \&1;. ~~ 3, m,412.H -'5.0 fir<;t MI1><:III,1 ~t. Lnui, •. 2l,830,4l6,H -3.9 -4,4 H,187,879.01 4'l. 37.1, O·"-J. TJ -~.I f'1,li' )Ijs:;ourt . l.:.,u<~< CJ\y ., _ ~, 226, G72. 25 -.' -17,8 U, roi, 1f,2.:10 13. 'H JO·;. 9 I _g2 I>leDlana _. ._ Hel,'""._ ... "_ 1,~~1;r,45,(l5 -2.tl -g, I 2, !'9S, 08~. 5-l 2,,'5-l,4~5.1i -5.4

, 

'.', !'oh,...kn__ ••.. .. Om~ha.___ 4, MD, 8~0. ~7 -7.1 _134 7,b21,281.2O 7. o~", 4&<. ", -9.7 :\r,-..I.. ..... _ I-l<U,' .... __ .•••__• 8,'0,7'0,4l ." -20,7 3,514,420.2, ~,9T;:' l69.•0 -I~.' 'p' .Xr" HOInp"hll l ·_ ...•••• Port'mauth. •. 1,7[,~,537.,111 -li.r _22 ~, 108, Il-H. I~ 4,2'1.6r".~~ -1;'.3 'i",l· )\~'" Jer<r') _.

• C"""l,·" ._,."_ ~,e,,10,fHYl.71 _IR.~ -12,5 1,1, 1O,j, 0[111. Qo 12,S59,177 ~3 -H.~ Fil'h Xc,," lo'''',,. ..• X~w M"i''' .. l'\ewntk 

.\lb"'IIIe"LH"_ •._••.• ~~,726,981.17~1~,017.0r,

-W.1 

R.n _IG." --l.R 85,293,10').46 

I, M4, 70'1. ~3

71, 

1, 

2n 

~OO,

:l~(;.

6~T.

~ll

~1

-JO. ,. ~';rs,;":('" Yo,~ . RrOCllYD _.... _. _. J2, r>oO, eG·L 70 -1. -20.3 40, 0~3, 100. 8S 31.21(1,'~2.40 -1~.5 Serond )-.cl': Yn,·~ CU'IOD'lr",,"", IW.716,9M,08 _12.8 -2lI,5 33',6I4,171.S7 2~2, \79, 7RI. 5~ -21. 7 N. Y . 'J'hlni~'·"·Yorli: . all 9th An., ~; .Y. • JIG, (181, n28,'~1 I -I~.O -Zl.5 225,37~,81l'!.0~ 181, ~11i 177.!l.'l _19.4 ~'~ml.o"lhX"I\· \·"rJ'. AJ~aDv_ 17,018,MO.9', -Ir,.~ -23.6 oQ, ~~O, M4. ~o 31,:?OO,0~I,"~ -:Ill. ; 

T"eofy fir"t New YO'k..18~Toeuse. •.... ~. H~, Og". 3~ 4, 7"J4, 3M. ~G -2"1. G Ii 007, G~~. 7'2 ", 332, 737. 67 -2il.6 12,210,ro~.07 -25.8

T,,"ntN"fhjh /1,'"" York D"ffo)o ~I, IH7,·W.'. r,~ JJ.~'7.72I.n _l~. -; l~,&J:l,Dl\2.(jI) 11,647.487 or, -2~.2 39, 700, 10~. 51 -20. 7 1\'orth Corallo".. ••••... Grecnsboro....•.. IO,403,~n.:IlI J5,11~,75~.Ij<J -7.7 11,2.'i5,038,21 0, ,\:-~, 0\9. 02 _I:) 2 21, nr." 4'H. 41 -10.0 Kortb D"kola .•• •... Fargo 376,3.,\7< 3;[1,11Q.33 -4.lI 39',R~0. 94 ~22, ~J6. O~ -18. I 7,0, 1~8. \0, -11. 

rr,..i Ohio •• •• Cmchlm,U.•". _21.6 Trnth Ohlo .•..... __ . Toledo ..•.•...•••• H,mg,n~ ,5 JI,~3~,7M.m -J8,6 7,M3, mUll 6, 781l, ~'IO or, -10.1 2l,4l'J,3;2.11 Jr" ,M" .00. M -2~,0 I~, SM, ntH. 35 1,1, 1)81, ill" ~~ -20.0 4Q, 'El7, ~7r" l~

-I~.O

,,;. F.lcvonth OhIo .•.••..•.. _ C'lllmbll-'L•.•.••• ~,837, ~.:). M 4, 8M, 800, 18 -]f,,7 5, 255, tl2U. G4 4,m,7~3W -13.~ II, m2, .\,,~. f,\l 2I,5\12.~2'J.21 ... -14.9 EI~hteenth OIlio _" •. Cle"eland , _ ffi,IY.l7, ,o;w. ~2 37, 195, ~i'c5. Sfj -~~.8 3J. Ml, 8~'. ,,5 24, 1Ii~44~ r,~ -2U ~I,r;1~,421i.97 _21.9 

Oklahoma_, Oklahoma City._ 13,019. 179.70 13,3JfL.3S1.fiO -3.4 Orry:on•.. _..... .•••...... PurtlamL __ ••...•. 3,S81, 640, [\9 ~, 295, 990. 20 -J.\.1 ~,m7, -I4R. ~8 7, mg. ~4fj. 14 _12.n 2I"W"t\'l'lO~

• 

"':'14., 

J'lrgt PenD!'ylvanla ••. Phllo,h'lphia __ ._ t~, 4~1. 47l1. ro 36,759,937.7\l -2l1.9 " 3. r,2:J. 5J2. 0:; 3, \03. 210 .~2 -H.4 1,1IfJ~,J~2.12

4'J,768,OO7.7~ - n.9 ~3. m. 577 ~O -10.3 Twelfth Pennsylvania.. _ Scranton .••... _._ S2, IQr" 0CI8. '" (1,670,0711. JO .... G711,IH.4g -17.3 -21).4

Twenty-third l'enll,yJ. Pittsburgh_ 

0.052, SOl. 91 -1,007, 318. ~2 _23.G n, K'2, SIl·\. 0\ .~, 0')8, 12l) ;)4 ll,377,347,711 -8.1 5O,~32,040,lR 3~, 3~t\, 328. 31 -2\1 ~~, ·jC'D. lJ~,. ~'~ -19.~

vania.
 

Rllode I'land __ •••.••.... Pr",i<JelJoo _.. .•.• r" 21;~. (,M, I}l 4, Oli3, 541. 15 -20.S
 II, ~r3, 300. [,8 7,292, lr.7. 4tl -3~~ l7. 18'\ ~.15. r,2 12. ~M, ,H~. ~,I -20.~

SoulllCaMlj".. C"I"mhin._ 5,11'J.185.oo 3,Ml,1389.GO -31'.7 2,02.1, 1\88. 00 1, 86~, ~40. 47 -" 7,1;8.875.:aJ ~. <0<1. 3.'l9.117 _24.' Soujhl'e~',la ..•.•... __ •. A[,~rd''',n_.. _. _.. 47li.~H8-U8 t~~.39L44 -JO.~ 446.269. gg 4tll,~13.7~ :;-9. ~23. 23.'1 ~7 B'!!l.rtJ5.1g -10.0

nnne"",'r.. _ 1\.,I"ili"... S,13~..1~.2J 7,7SJ,4~~.OO -11.3 7, 9A7, 487. 38 7,4N"I\'l,~8 -II.~ l'\ 72'.;, Rll. 5'J J5.225.1(15.\7 -," 

First Tf'"'... .~"'(In._.... __ .. __ 17,200,g05.~~ 18,6~9,~M.o., :17. ~I(I •."4,',. J7 :;{I.~m.:l>lf).17

Serondn,,," .. ... _ P.ii"'............. "'.llu.J~5.~O 16,lt79,2tll.lI8 '-,1.8 '-, 20, 7OO,1l40. ~I 2l1, 8m, 430. 24 15, ~JO. 000, l5 H,26-1,~I~ 1~ -'--Cd; 32. Oro.l55, l~ 30.~a.Olfi.8J -~ 2 Ulal.. _.•.•.•.. ~"It LakoCijy.... ~.~ns,~YI.28 ~,051.85(l,97 _11.1 " 

1,6J3,OI\O,03 1,380,004,02 -JU J, ~:lG, ~~.ll 3.44I.lf,55D -I~ " \;~"",o.nt._. ll"rlin~ton.. __ .. 1,::.'6.';\1.61 1,0'.!(I,~77.ZI -Hi.l 1, 239. ~'8, 21\ I. 033, 400 .11 _1~.ll ",(O\."t,~.S7 ~,~,1)L17.H -16.4 ~\!l'flll.'a._.•••.......... _ Riohm'",rl..... Ifi,~!J6,~~l.79 H,300,759.~~ -11. 12,43~,009.12 ltl,.~16,99LOO -1:;.0 2.0, r,~2, 05~. ~I 25. 207, 7,10, 01 -12.2 ashmgjon T~cnma. _ 0.10~,171.r~i 7,~[,8,377.[OL -17.8 8. ,1m, OM. 3[, ~. 7,2138, !i87. 3B -J~.2 17,7..1,2)1.88 H, 8~6, 9(">-1. ge _11\, 

lI"est Vir~Die. _... . _ Vorl, ersb"r~. _ ~. 17~. 5:'3. 35 7, 2~O, 301. 29 -11. . 5, ~:J2, 7~1.:J,(l ", 40r., 1l<lJ. so -?I.& I~. 80.1. 27•. 71 11,(\.16.885, 1,~ -I~. , 

Wisco",ln. MiI,,"""kPO.._ 2~.On,Nl.I' 19,~,'r..9SJ.I\5 -1~.0 H,IH3.215,37 11, Siili, 709. 76 _2rJ. I 3(; 9~0 lO~ 50 31,W2.1\f,o ~I _1.I.n W}'omin~....... .••. ._ Clw,.,.n"o•.. _. ...• '2~, ~:1:'. '/1 5'12, 023. gtl n.' ,l,lSJ,45.1.S1 87~, M~. 31 _21.2 I: ~71: Ii~: 03 1,414. 5M, 21 -10,2 

Phl1lpprnolslan~5 ....•. '.1.'.".'.".'.".10 -". I Total .•_. l, 2W on·OJ j • ~.l ;.-;~,. ~~,. ~~~.·~1 - -- .. 1;.- -I ;'-~~~-;;;,- ~;.- ~~ -;.-~~.. ~~;,. 7~~-:~

TQTAJ,S FO}~ R'IAT]l~ ~Nn TF.IJ}~nOnn:s CO:'>lI>HlI'-INO PART OF OR :M01~E THAN ONE COLJ.ECTlON DISTRICT 

~~-

AIMka_ •.••••••..•__. ... ...•....•. $l.l.1, 477. 13 $18;,~2(\.T~ '1'l2 m-t,49'l29 S.W',M!7.0~ -1,0 $lm,07~.42 "WI, 114.1\(', 

Ce];f!>l'Dia • • 72,lI63,301.26 Gr,,(]42,~02.~r, _~.7 81,1JI,342.J{ T~,3g1,~IO.1'-l. -10.7 1~6,2!I4.,(]4,1.M HI,m4.PIJAO -G.S lli5trlel"fColHmNe. 7,~Mj..742,06 ll,402.711.15 _It.' '2,ifIl.r,~3.0~ 1(',~~(,.9",l.40 -14.0 19,548,440,,,9 11\7W,6m.r.Il _It.1 

mifiOi, ..... • 128,3H,or-(J.82 107,2BI,M7.8-l -l~.t 1(lSl."~J.~~,2\I ,vJ.X~,~2Ill1"i _IG9 Zl(;,OQ7,4~O.JI llli.Mg,957.~1 -16. 7 Morylanrl ...••.•..... 17,M2, 428. 6r, 2O,2i'tl,4w.~ 1,\.[' ~7.14~,IX".3~ Zl,37I,726.21 -13.9 H.noo."82.oe 43,l\ot2,IOO.r,,1 -204 

),fissourL. .. ~3,om.420,~Q o2,(112,814.~5 _~.1 2.1,7~,7,f,2'.r,.\ :t1,J7'.~iI1.~2 -7.8 f>8,825,Cl-l1.9l 5.\,817,329,67 -~.I

l'cwJwey••• _••.... _. •• l4,o.l9,9H.8Il 3f,~42,OO~.22 -lfi. 7 ~"tl3~.I30..1--\ t7.1''iI.I.'>II.('1 _1.1.0 100,~99,OOli42 81,102,t,(',3.81 -Ill. 2 l'ewYork••... •.••..••.. " ...•_ ,1~;),8H,4J3,28 279,248,fr07,13 -1:<.8 ~M,r';:,~.'21.n2 ~7n.S~I,mL~ -2l1.4 (\gJ,fr03,83-4.~0 550. 06II,G,l8. 6.1 _:IlI.•1 

Ohio .....•.......... _ .9,,417,75-l.B~ 70,GJ~,~82.1,., -n.l 5.J.2(11,~7n,.\(J ,'n. t'm.."43. 00 -20,0 1.~t,nZ2,42fi,3~ 120, r.20. g2.1. 24 -2"2.n 

PeDnsyl<$nl" ._. ' •• _..••..••...... _ 98, 3S2,G8l. 97 83,816,t2ll.lll' _a.~ 1n,<;,4il(l.P"~.\~ B2'7:12'~M'831 -n8 2L'l6,R7J,G-'l7.42 1r,~.,~;R~8',81 _19..l 'fc.,", . ,._. 33,9~O,260.l'(, ;H,73~,157.r,t 2.~ 3fi,OW(]407r.I ~~.j;1~'ll6.~1 -'L~ l\(l,IJ:l!I,a(lJ.(i~ OO.S71. 402. Q8 -., W",hi"~t~". _•.•...•.•...••...•••. _ .9,038,001.40 7,37(J,8W,&1 _I~.,l 8,2\'(,W~.oC ('.OOJ.fIII(I.16 -16,5 17,2t5,256.4G H,2T&8~0,30 -17.2 Pu('rto Hi"'. • •.••..•••••.•_. •. __ •.••••.••• .•..•.. __ .. .__ 1~,~G~.M _ 12,362.8.\ 

'Int,'nltl n'I·.nue rollrdlOll (jlstrJots follow S~ale bO\lndarl~B, except that tllO I\lnryr.n<1 d"ITlct ,n~"I~" lh. ll('>trI~t nf C~lntnbL1, a,,~ Puerto RICO forsuWlr·tax collectlons, "nd th. lI'..hin~lon di~l.tl<-t Incl,,~ps the Territory of Ala,ta, The amounts collect"d by SI.lrs .'" Dot Cllli'oly IDd;e~tive of lb' F~der~1 tax btlrdell of tho respGctivo Statos, since 00 r~< ru'l m~\' be eve"tll~lly horne by person, 10 oi.hd States. "" ~,

-.~

. . -- ~- ------ ----- --------- ----­
TABLl! 2.-I7~mp~roli~e i"'(Jr=I-,e~<1/.11." w/le~t;(Jn.8, fiscal ~eorj 19S8,wd 1939, by collection dis/r'c/H, Sto.l~8, alld Terril~ri~$--Colllinuefl &? 

'tol,nl ial,>rnallevenm ~"n"rllon'

Perce"tor 

iDc"",," 

(or doCr~M", --;l 

-~.;;

-3.0 

-l~

-3.3, 

.0 

-11 1 

-ll.n 

l~, 7 

-IH " -111 

·1:,. G 

_t,2 

"

• -HG•. , 

~. 1 

1. 

-0.0 

-P.r, 

_11,.2 

-u_Gn 

_",.5 '" 

-l:l 

,-'. 

_11.0 

_ \1\ '.1 

-1'12 

-~ 1 -2~

-110 

-Ill 

_l~ 7 

-:Ji~

-l~ ..q 

n, S1O. ~:J'. ,'ij 

Now:orsey '" _••. -.. __ .....__ . "M"-"wi. .. ,_,,,, ..•,_ ,. •.... :!-~, 51:J,11)fl. <J2 _~.l .

'" .. 21. 9UO, ll~.!l.'> Z;,'i>l,~I"'!Il " I(){, 18iI,413, M -15·6 N<,.. York -1l,3 INl. f,1lO. ~76. Sr, -, ... - - ••• _ •. 1 _14.1 Obio. __ -.. __ .•" _ •• ,~, lr.. ~~5, (\j H.(.."nos; -7.7, Pennsj'lvao;a _.......__ .• __ .. ,,_ ••
 ;,. 2.o~. 16,. J 1 'l,Gbl,8~~.~T 1'."""__ .._..__ ___-.__ .. -.,'" N, ~J;3. Cli. l~ 20, n~l, 1:'12.•1~ I -t,.3 r, 2M, 2'24. ~o i, 221" W7. n . Washington l:. 01 --.." ..'- ••-- ••"" _"1 1iJ'1. g Pue'loRic<l .. lOt ( .......--_.-.... ­ .. _..... -. ..._..•.. __ .. __ .

I 

-La 

_-'--__L.-_~~~'"--_o'-----.L-...'.---'------'-

T'""nly..rughlh j\'ew York'.•... _.... _ :\!octh Gar>liDa.• :Korth DnkOl,n.
 

H'lt OhiQ
 

'fontll Ohio____ _••_" __ _•• _ c.> r.l~7""th nhio .. __ ,. , . __ .' rg~~~~~~~.-~~~~:::::::::: :::::::::::::: 

i

Firtt r~nmYhaDi. •• •• • .•• Tw,mh P~nru;,l'tt!\3

'[w,nh'·thlrd PeD:LS})v,",a : .•• " . nhnd~ lsla,(\ ....... • ... ,south Oaw,lOu", .. SQUlh Dak~ta . _.•.. _. 

'fCOTI.Jlee..... .._ ...... -.. __ •••. Fi,,~ '1"0""' __ -.. ..--... ,SteondT<'l-'L .•.. __ ...• _-. .
 

Ut~h. .._.. .. _' _.
 Vemoot_ .•. '_ ..... _..•.
 \'''~IO'~ , __ • __
 W"".'Jlogton .
 

WOOl Ylrgi)liQ
 Wi"'QlI.i,,_
 

WY()llliri~ ... •
 

Pbilippine I'lands_
 

Total .. 

']'OT'-\'LS FOR STATES AND TERR1TORmS OOJl!f'RlFINIJ 

AI..,h .... ••' _•.• .... _•••• CBlihnia.•.. __ •. , __ .• __ ..
 Dl'lr:dofCoI\ltl'bi" . __ .•.. __ •.•__ ••• _
 -28.8 " ~7.8

l\-1ar}1R"tl_~_ __ __ .• _...•. __ .•_ lllinO:$.. __ . .. -1.4 

. 

I 

•.1

I 

12· 5 

-"~.n

-[7 .~

"'~.2

-'~. r, 

" 

-17.2 

-;.3 

_f"3 

-~.2

_08' 

-13,' 

-1~.2

.

-110, 

1 9

_~.l" W.l 

-~.6

,. I 

-,'.n 

-84 

-10. 

-16,7 

-8.2 

-8.01 

PART OF on MORE TllAN ONE OOLLECTlON nJATmG'l' 

~--~ $2~.~W. ~21 'A2n. ~BL 25 _2, I nAIlI. i.t. Sl ~5, •• I,r~2.1~ "" -l~. 7 ~,100. n.•. Z2 7.lt;, 15'. ,2 

i3, M5. ·.2~, 30 n.m,j~K~ -1201

_~.3 :2, M t, !16. 77 lI,81~,ooJ.a;

l\",lTE,-Th. Qbo~~ ftgIJftS Lllal"ol~ llD1o~nl, OOiereollntD theTr.....ur y frOM dnCUI:lowtlln &tamr ~al"" by polltml\jtf!u lIS ....<In Illl.m;:l~" to r ,oIled nDS Qo Iml ,...,.t,<l <1" tlilod <PlTll., 

aDd wines by collectol' of cUltoms. 

... " .--' ",_c.-.·'"""·­

- -- -- -- - c_ ~_ ----=------ ~~ --­ - -- - - - - ,,- - - - - - --- ---­
-- ----- - - - --- ------------

TABLE ::I -S,,,'WIaTy oj inlernal-Te~enue['oll~dion~,' year ended JlJne $0, 1959, /ly Stain and Temloriee I 

I 

I-'OnUlaUon I1S 

01 July 1, lD37 

(R",~all nr tile C.nsUll csU· 

mate; 

Slates aud '\'errilorl.9 

Pereent 

of lo'al 

po?ula·

lIOn 

lncom~ I.includ· 

ing exco'S ptunt tax ~"Ilectlons

Mi;o:<,l\nll~l.IIl

In'·ornsl <e,-euuo 

e"ll"ollo",", 

Ptretnt I 

of inoome tax pay· mcn~.

l'<'rccut 

ern'isee

l~neou

imernal 

It'vonue 

l'~yrnen

--1----1 

s) 

l

Pay·roll taxes (collectlons 

undcr the 

Social SecurilY 

and Corr!ers 

Ads) 

­ Tot'" '"ie"nal 

'""0"'1. eolle"," 

1.lons' 

Po,,","ot 

of Pe)' 

roll 1·". 

payment' 

1'eroent 

of lotsl 

internal 

revenue 

pl\yme~t.

2,1lS5,0Cll 

61, 01)(1 

U~,OOO

~,Oi8, 000 

5,lM,IlOO 

1,071,000 

1,7,jJ,000 

261, 000 

O'?7,OOO 

I, em, 000 :1,030,000 

421, ~OO

~nooo

7,~7B,1))I

:J, 4H, 000 

2, M'l,1))I 

I. M4,I))I 

2, g2\), 1))1 

2. 1J2,000

>l;;5. [OJ 

I. ~19, mo ~, H6,lXJO 

4,3:mmo 

2, 6.l2, 00 2, Q2.l, 00 J, 9S9, 000 

mV,O()(1 

1,,1f,4,OO

101, or. 610,00 ~,3<13, or. .,. 000 

12, 9~g, 00

3,492,000 

105,lXJO 

'I, 7,'13. 1))1 

2,~,OO

um,ooo 

10,11",000 

titll, 1«' l. ~75, 000 

Alabama_ ••••.•..•••_ AJ"ka ••••...•••••• _._._ Aritone.•. _._ _..•••_..•••.. Arkanse' _ _ . Cah(om;~_ _•...... _. __ ._ COIOfBllo ..... _.•••...••••. _ Conn.rtiaut ..... .••••.. Dela"'~l"\' .•.. __ District 01 Columbia......•••."_ Fiorida ...•. .•...•. (jeor~ia._ .... _.. .•_ BawaiL. _._ Idaho.... ._. _....••. _._ •. TIllnois __ .•... ._. _..•.. In,lif,,," •••••• _ lowa_ •...... _.._ !(no,a" __ .... _ __ ••••.....• _ K~"tucky __.•••. .. __ •... Loui,iana •.•.• _ Maine •••• ••.•..... _._._ Mar,·lilnd .... _ _ •__ ..••. M"".oo"""tt. __ ....•.•••_ MI~hi~.n_._ .... ••••.•.•... l\!i"ne.'''la_.__ ••.•_.• ._._... ~li"I"lppi..•. ._•..•....•_ ).f"'o"rJ ••.•._.•_ Montena __.•. ..•.. _ Nehraike._. •.. Nevada _ _•.•..•_ New Hampshire__ ._ .• _. "... _._ NewJenley__••.•.. _._. __ ._._._•... _ New Mexioo •••• _...•_._ ._. . _. New_ York.•.•. __ ._._ ._._._ ••.•...• _ Nortb C.,.oliu~ .• _._. ., __ ._ ._ ••.. _ North Dakola __ ._ ••..•. _.•_._. . Ohio ..• ._••• __ . __ • _. _._._. •••.• Oklahoma__ •__ •...•.•. _'_"'_'.' ._._. Orel!:on __ ••..• ._._._ .••••..•••._ Pennsylvania..•._._._._. • __ . __••• Rhode I'land _._._._._._ .. " •.••_ ~"uth CaroliQa .••••.•._._. __ •• • 

0 

0 

O 

o 

0 

o 

0 

, 

$7,480,6211,2

57.\,334.61 

~,.\42, M7. 22 

4, 06ll, 631. 61 l-l~l, 151, 549, 6

\5,407,420,87 

4',3""', am 5

Gl, ~B,009. 32 16, Ml6, 1>31_ 

24, ~58, 7~1. [\

17,lOt,0I7,P

7,600,625, rt

2, 1l0,RIl8, 3

201,02'1,624. (l

32,071.130,71 

11,963,"81,3

'7,723,092,8\ 

14, 437, 4~O_ 63 

_17,891,64.1,27 

, ,'9, 6l7.~g~ a

43, 9~9, 127. r

'74, ~:1~, 705. 15 

l~r" MIl, M3. JI 26, r.~2, 1M 2

'3. n-l, I~l. &'i 

;(;, .1"1, :!l~. 3

~,Wl, ,oW-l.: 1. 14~, ,I~I'. lI -2,~H,422.6Ii

-~,3J',729.7

3l, GOO, 6/;5. G

,1,637,407,M 

M7, 2'.8, 6i'11. 1 25, 078, 335. 5 -:, 69S, 073, M 

121,529,654.0

20, 951, 725. 93 

-,Ii, 564, 163. 35 

1138, WlI, 025.1l.'i 

12,573,443,70 

Ii '!3!l om, ~g

9 

6 

2 

9 

6 

'l 

1' 

J 

6 

n 

o 

2 

G 

n 

S 

6 

2 

2 

.' 

Il 

M, 0113, 719. 20 2<17, 4~1. 25 

1.IH3, ~:Jr,. ~8

1,7ro,2\I:J.~J

'1,~·1I,002.J~

4. ,2l, tOO.~:l

14.'{i;,~,72.t,1

J, 321, ;27 18 

7,4r>f.1;;'. n t, ; ..~, ~ll C~

U'l.2D7 Or, I. ~.j, 42r, 5G 

J.121.~Gl.77

7,',222, 188, 42 U, 12'7, 191. a~

5, 974, ~19, 46 

{i, ~I{i, 912. 50 

7, 2M, 8r.7, 18 5, OB5, ~G-5, ._7 

a,l67,525,M 

Il,B'!S,[lgl,f,6 

c'9, 5&1, 514, 23 

~", 080, oro. 27 \~, 2H, 77R_ 02 

l,"Ol,O!n.118 

2], r,j't~.17, ,\0 

1, 1&1, ~18. iJ 

~,f,23, ,'17. M tM,4s". 7~

I, 776, O~2, B~

23,737, 6lil ~j

G63, GJO, 02 

1G4, ISO, 413. 44 8, W7, lill. g.

676, 389. 19 

47, 00f~ 130, ~7

6, 000, 582. ?C 4, 430, 028. 76 

11, ~5(i, BJ4_ 67 4, IS9, Ira to l, 9'JJ, ~'T!. 93 

•
 

_ 

SonthVaJrola __ •• _•..... _._
 TenotSSea...........
 

TOlIIS.•.•..• ._._......
 Utah ._._._.,•.•... _
 

Vermont.•••_.". _. __ ._.,. _
 Vil'l:inia_•.•_•••••••.•. _ _
 WMhingt;on __ ._._.....
 W"a<ltVi ..:inls __ ._
 WI8"On~in •••••...•..
 WYOmiD~ . _. _. _. .. _.•
 Philippine I,JBnrl._
 

PuortoRir<) .•_...
 

Total. ••.•••• 

~n,ooo I
 , M gt~, 671), 88 .w 2,!llI.1,000 2.23 15, ~\2, 047, 31 .n _ 6,172, lW l.'6 70, B16,4M. 03 ,~

51~, 000 . to 3, 507, &:15, 23 ...•_. J&1,000 . ,lJ 2, (lll6, 512 61 ." 

1..'"16 1,558,000 lo 28 H, liB!, 53!l, 35 

._._. _.. ••• 2, 70ll 000 2. Il'J 21, 273, 1I.'l3. 70 

•.•... _._._. 1,88,1,000 loU lI,lI.1~,Mt.BI ..

."' 15 ._•...•••• _ 2,92~,000 ~.26 ~I,""'~,I33.04 1. ~7

__ •__ • _. •••• 235, 000 .18 I,U1,MO.38 •.....••_._._. ._•••._._ •• _ ."' - - --. 12'-362'-~' ._. 

129, 744, 400 100. ()(I 2,178, '30. OO~. 91 100.00 

49S. 5911, ,'\4 I
 

10, m.051.~
 "' ~8, 956. 8n .f3 2. " \6 

4, 4\lQ lOJ. OS .~

l,Dll,3~Q3 .w 

177, ~)9. Mfi. 7f 'M 

10, 7f6, no, 03 .., Ii, MO, HI. 52 .~

41. 720, 672, 7t ], 84

~1O, 834, 84 .0' 372, 7tll. 13 I, 716, ~28. 17 ."' .M 

2, ~e2, 7H, ]]7. 61 100.00 

."'


],70 "'
 

.I~ ."'
 '" "'
 l." ~7

"'
 

, The figu",," conoernlng Internal·revenue r"coillts as gIven in this report differ from sllrh flgllre. carried in other Treasury statements showing the Jlnancial eondilion or tlla Oov. 

ornmont, ooeauso tho former rep,..."sont r.oll~otiorl.'l b}' i"wrnal·rovenlletlffioors throughout lb. CODOlty, 1"c1Dding deposita by postmasters of amounts reoeived from sale ~( d""umentary 

stamps 80d deposits of intornal revenue co]lC<)t,'d un liD ,wrs through customs officers, "'hile the laUer .epr.sent tho doposits of th_ ""lIeetions in the Troasu.y 0. d"r""itsri~s during the tlscol year conoorned, the d,rr"rencas beio~ dloo. to tho (act that Some o[ the collectiool III the Iattor part 01 the fiscal year oannot bo depositad or lIle not rcporwd 10 Ibe '[''''''''ill}' as ~ep<:l:'lted until after Jnne 30. th\l-~ ClIrrymg I·hem mlo tho [ollowing fuiial year as recorded in the st.temonts "h".. in~ the condition of tho TrcllSury. 

''l'ao receipts are crodited by Ihe MM.,,, in whi01, the collections 'lire mado, Receipts in the various States de not iudicoto tho rax burden of tho rosp>lctlvo SI.al",., s;n"" the tues m~l" he eventually hnrno hy pen;ollil in oilier Stal"" • Indudes oollections for credIt to tn>l't fnnd, lIS follo..s, Income ta, On Alaska railro"d~ (Aet of lnly 18, l~UL .• . .••. • _. _._. _. _. _._ •.••. __ ._ •.••• _. _••. __ . ._ ._. _•••.. _•..••..• _ :11),174, gg 

Tax on Philipplno manu[aetured product!; (Act of At]~. n, 'IW'J) ..•_•..••••••._••• _••._._._. _. _._ . _•.•••.•.•••••••••.••••••_. _._._ .11;t, ,1~2. lO 

'['ax on Philippine coconut oil (soo. 1\CI2~, Revenue Aet or 19~4) .•. _. _. _'.' _. __ ._. _._. _._. __ ••.•••._•• _••...•.••. _._. ._ ._._._. ._••••••••.• 18, MO, 230. 48 TAX On Pnerto Rloo ,"anDf"ctured products (A ct of Mar. ~, )917) _." _.••.•••.••••••_•••••••_ __. _•• " •••••••_•.•.•..••.••_._ ._. __ •__ "_ 15,2(14.28 

T<ltallnt.rnal·..,venue ool1£leUow ..,port"d for a-adlt to tm.t lund••..•_••••.•••••••• •.• __ •• __ •••••• __ •• _•••.•.•••••••••••••••• _ 19, ~19, BIll, 85 

• 

. .- ­ -~. -­
------------

--

--

--

--

--

0 

TABLE 4,-$umnll1rv of monthlv illtcrl'lal-Tevenu.e ta.:: recdpts fOT the fiscal yror ~Ildcd JUflC 80, 19S9, by ~allrce8	 " "" "" '"~

1no:Jw~, ..~.pron.... Md unlllst-<lnrlabmOnt lJ\~"': Corpo!1l~lon Inooms In"" __ ••••• _.••• __ •••. _••.•••• __ ...••..•••• rndlvidnlll Income lUes...•...•••_•••••••••••.••. _......••••••-••. ­

h", A."", Sopt.ert1!>er Otto~r Novemb<>' T DOCO!mbu " " " $29, OOf" ~11\ S2 nl. 2H, 050, {IS S259, >5\1, S5J. 85 $31,OIO,03f.02 1'2:1. 39!1. i4.1. 01 C2llI. l~l, !oIl1. 115 

11,\199,1(6.24 n 7G4, 3&1. 23 m,~72,610.00 Q, 407, 705.46 l~, !i13, 4iU. 07 21:!.O'l2.lH3.M " "' 

Tobit IlIOOms tIt~e3 .••.....•.... , .•••• , •••• , •....••-­ ..••...•••...--­ ------1 U~J:t~':~~::"~·(tll.i;;Tii: R;;n,nti;;'A<:t'';i iil36j ::::.....- :::::::::::::: 

41, oos, 663. 05 

1,316,934.58 

1,035,872.00 

:1:1, Qi'O, UO. 91 

f>TI, &II. 72 2S6.47B.~

4S7.132,~S8.M

&,41~,.'ll'..l.17

G9S, 2W. W 

41,0TI,730.48 

1,~,372.U

~;,072. 7~

35, OlZ.21O.{IS 

578.3S:>.'l(J 

U3,~70.11

4;1l,sro.C3l.llll 

i, iUS, 473. (l!I 

76':. OOO.OJ 

0 

" a 

43, O:;s, 469. n lH.8QS,MO. 6S 400. :U\ 300. ao 42,410.184.07 31l,P34,08<l.\KI 4S2.To'Z,ll61l.12 

0 

CSI'!ta1 noel< w 

Estal<' taX •••••• _.. Gitlin. _. __ ..__ ._ 

_ ' - -, -­ - '.-­ • ••• ,- •••••- ••••--­ ••••••••--•••••••••••••• '­ -­ - -­ - -

50,821, 9H. la 

24, \137, 6lJ,i 49 

.-00. 030. ~6

66.362, '20(1. 76 \16,~, 'l.'A 2Z 

7"7.4O'i~'

n, M2. Sll5 42 

Z2, los. 4Z.>. iIll 435, 900. Ib 

2.652,421.01 

37,OotO, ~2. 70 4;'8, 7!1S. 45 

30.1. M3.5!I 29,ll57.52I.SI! 

2lJG. &-li:.. 5!1 

321. 1.(8. 62 

3:1, 00l-5, SH. 82 

052,1&7.77 rn 

LI'luor tales: 

DlstUled spirll.o (Imported), e:o:cl.e lB' _.... '.'" D\SUlIed splrit.\ (domI!SUa), ","al!l(l tllX •••••••••• ' __ ._ •••••••••••••.••• _ DIstWed "pirlts, ft!eLlftco.lloo IU•.•.•••.••••••• •.•••• -.-.•• _' 

SLID ar "l'ar~lIng wlo~. en'OIDl!, eta. (Impor!ro), u~l!e tar.••••••­ .--­ "'... Stlll ot ~plLrl<llng wln~ eardjRl~, etc. (dame.Lle), e.;tiS" tn~ ...••_._ •••••• _' ••. Brandy tlS<'d for fortUI'log ~w"'t winos..•_•••••••.••••..••.. _••••.• __ ---­ _.. Ilectlnus; retail ond ",-~ol'!IIle llQ"or d""lcl'!l; manufec!ur"'" of .Wls (speclol 

lB>:1l-1l •••••••••••••••••••••••• _•••••• " ••••­ ••••----•••••••••-­ ••••-­ •••••• Stsmps far dlstlll~o '\'Irlts lntend~d for ftrort•.••••. __ ••.••••••...••.. ' .•••• Cosa stamps fot dl~ln O'd spirits balll",lln band .•••. _•••••...•••. .-­ _ Cootslnar stnml'" (Liquor TfI>:lng Act of 19:J.ll ••••••• __ ••• __ •• __ •••"" .• _._ 

Floor LD>:es ..••. _•.••••• _._ •••• , .' ,••••.••••••...•_.. _••••.••••••...•.... ' .•• Fumentad mnl~ Hlluar•.•••...• • __ .••••_....•'" . •••• __ ••• _" -.-•. _._ 

Brewfrs; ""t.1I end whalasnla den lars in moiL lIq"ors (o\'aoll\l to,"s) •..••..••_1 

1,1iCII,M,;j3 

I!J, Oi2, 1T0.~

roG4,~.M

20. om ()4 

371,328.75 

H9,511.0~

2,SOO,~g3. i7 

U 

13, lOB. fS 

616,440.03 

51O,S41.05 

TI.~II,701.59

I, 4'iS, 59i. 42 

I,~5Il.B~~.90

lS.ll34, 7ffl. 

all,.5Zl.62 

2O,1tl4-40 

361, 673. 3'J 

Ill, l'1.J. i~

1, 161, 050 Jl I 

J. 10 

11,073.07 

~1. U3. 70 

3, OGS. 2-10. 83 28.~7. 708.81 6JJ, 2112. 30 

I, ~H. 801. O~

:'0, C1~, S4G.ll' 

sm.J56.1lli 

32,99!1.I1 

HI, iSI.:l(\ 

31,002. r.u 

152, ~~7,19

'.00 ]2,~~1.4~

~I~. 2S~.:l8

J(,§.11J.],52 

Z!, 110. 460. ~~

108,012.85 

~,~,C~I.U

2;, Stil, 7'Z2. W 1,200,2OHl'l ,~, 084. 2~

02':l, 881. «­ 47, 11lS.:n 

m,3~.W

.~

ll!I.M1~1

1,0SS,!lO/;.O~

~~,.I80.00

:10. 3O'J. 077, S7 76, roc. 110 

3,0lI1.Il"O,~1

31. "17.0,\2. 

I. 400, 33~. 4~

7~, S9.l. 74 

61~. 12,\. 12 

4~, 123. T; 

1111, !fl•. ~~

10.70 

40. 07l.S~

l,~,~r/J, 28 os. ,Ir/J, 65 

IP.101.~I~, 61 

~" ..1]0. 34 

oo,3Sl,C3 

.00 r,o, 001. 4i 

Sill, lH3. 34 

00, r,lll\ T.! 

J7,676.425. rl) 

45,140. JZ 

" 

" " " 

TateL _••. ••••••••••_.•••.•••••••••..••_••• ,.••._.•_._ .. - ... U,43~,&'I4,M ~2. ,\22. 100. I 47,213,710.33 St. 1lC2, \lOll :10 57, ~i.1, '.!Sf,. 16 51,209, Q711, 10 " " Tob!lCCO mODu(ooLures: 

gi~~ i~~~'1li.:: :::::::::::::::::::::: :::~ :::::::::::::::::::::::::::::::::: Ci~arett". (lorgo1 .•.•••••••...•••••..•.•• __ .•.•__ _. '-. __ • ._, _. __ . - . 

Clr.'.tte" (Smoll)_. --­ .. ".•••.....••-­ -•••- .••••­ .••.­ .. _'1 fnuff 01 all descriptions.. . ..•••.• ••.•.•••••.•••.....••. "••••..•.••.••. fobnreo, cll.win.il ond smokln~.•' •. _...••.••_..•. __ ..•••_._' .. __ .. ----­ -­ __ • 

1,1,1~,tI48.62

7,.';93. IS 

I. 6'Y. (IS 

~7,~i4. ,(OIl. 91 

:..'~, 9nr,..~9

4.1l~1, 177.M 

l,lg1,07.1 M 

13. ~C,9. o,~

I. O~~. f\( 

44,130,1?4 III 03:l,OS7.91 

~.870, 11~. 17 

1,~30,)rw;.I-I

HI, Rl!'. 3-1 

1,108.92 I 30,70:1.000.24 

~a:'.OM. 7H 4.'!.:l.O32,~0

1,30,1.102.80 

ll,n~~.OI

:1, 2),\.. ::-~

40,~I~.~fI'.I.UI

3;4, 70'l. ~O

'l, (llt~, IU~,!\G

~.

• 

r--------------­

Ci~IlI'6US PllJl6rl1 'uo1 tube!.••.••.••"""_••.......• •.• _-.••.•..•_, __ \I&,216. rIl l 

raJ dM)~r Pen"WI!<, rle...•.••....•, ..••.••••••.• _ _.•..••••• _ .. ~.~

Tot:>!_ ••••.•.••_._ .. _.•. ·. 47, 400, flOO. «-I 

Stamp mT"'" lUtle VHr, Rovonue Aet I>f 1926, 11.. tmended): 

Dands olln<lahwln~1'15"" of cnplto\ slOCl<. dteds of conTer'O~, etc 1.540, ll•. 311 I eapllsl .tool< snd simU'f Intore:st "ola. or \",,,,fo..,•.•••• __ . ___ _.••_•. ' ••. I,429,1l3.2(

Soles Of produ"" (lUlW"<l dellvcry) '..-••.•• " •• .•••••••••_.. ,_-.. "'... 2ll1,3M iO Pley!n~ cords...••_. _. _.. •••••••••••••..••••••••_.. _.•_•••••• _. __ "'••__ 1&~,4M.00

8U«r bulHan !;lIe. or lrn!l!1~rs .••.•••••_.."'..••••.•.• . _• __ •••.••••_ .. 14,316.00 

TOW ..••••_•• __ ._•. _•••••..••.••• __ .•••••••...•••.•.. __ .••••• __ •• _ 

== 

3, 373, 36i. 53 

0 

0

, 

Manulacture..,' e'aj~ lBl"': Lubricating oit. .. ••••••.•••••' •••••••....•.....••••.•••_. _. _••' . __ .•• __ Bra"'ers' war~ ond moll '•••••• _•••.•••••_•..••• " •• _••.••••._•.• Malch.. ,......••••••••••......••••••._•••..•..•. __ ••• __ •••••••••• _ · rlnsolina ... . -.••...•••'_'_ ••• _••..••••.•••••..••••.••..
 Eleetr(ClII a~crgy ._.... . ...•.._.•••••_•.••••••••_.• _.•••.•• " ••. " ••.
 Tires ""d !lIner tll~~ •••••• _••••••••••••• _•••••••••• •••• •• ..
 Tall"t p..pnratlans al 10 fl6l'c,mt.•..••••_..•••••.•••..... _ _..•••• _
 Tollo' prapa,ation, at porcant ' ••_•••• •.••_••..•••'" ".- _.••••••• _._
 Artl~le. macla of fur' ..•..••.-•••••..•••••.. _••.••••_ _.
 Automobile truck •........••.•••••.•...•••_ _•••••..••_. __ ._.
 Olher automabilo~ ond llfotllrcyalcs••••••• __ ....•.• ••• __ • •.••••..
 PI". or nccassorlt,. for au....moh!I••.••_.•••••.•••••.•....•••_.•• __ ....•__ ::.
 Iledia sets, phoungreph r('rn,d., eta.'.••_.••_••.•••..••. . ..
 Mech.nlc,,1 rdrigcrators_ •••...••. .•••••.•••_••••• _••••••••..
 Sparling ~ood< '.•.............••••...•••__ •• __ ..••••.••• •• " _
 

Ffr"nrml, sh,II" end c!ll"trl~~~••_•••.....••• " •••.•••••••••.
 · Pl.tol. and to"olvar.' ..••••••••••.••••••..... •• _•• __ . .-••• ' ••• .. Camaras and lous,," '••.•• __ ••• __ .•••••.• __ ••.•_._ .••••.••• " ..••_. _.. Chewing gnm , •••.•...•.. " ••.•.•••••........•._•••••_.•_••.•••• __ •••.... 

'row .•••••.•• __ •. ·. 

Mi.('['nnnM"~ to>:o" 

Sum Act of 1007•••• ••••••••••••••,. _•••• ""'. _••••••• _. _. ·. Ditllminou< Ca,l Ad of 1937•••••••••••••••••••• __ •'._ ••••• _•• __ .
 

'relaphana, leJ.greph, radio, nnd CIlbla facllltle=l, laMed wlrCll, ~lc .. __
 · 'TTIUlSpott.tlon of all by pipe Une ••.••••.•:•••.. _..•••••. " ••..•••.• Le&= oJ sale-dapo.lt Ix>I~S._ •••••••••• __ •••••••••••••• _••••••• •••• __ . 

Adml~lon lB thaau.rs. conOllrts, a1berets, 010._ •••••••••••• Club du", Bnd lnlUatlon '",,", _..•••••••••.••••••.••• _. _..•' _•. •••. ".__ AdultaTO!<'<1 and pr""""" or ronavnlod butter, ml~ed naur, end tllled cbee"" 

O!eoDlorgllrlne. lndn<llng S]lOCl&llaIos. _...•••••__ ••••..••••. __ •.••• __ • . · Narrotlcs, Inaludlng ",~elB1 tIIlllS nnd m&rlbunna .•••••.•• __ ••.•••.. __ .. : :::
 Coc:anuI, etc., ou, proc:6.'ld (sec. 1lOOI't, Reoonuo Act ot 1ll34) • _.••••••• _. _••
· Gmde pnlraleum p~, otc. (,.,.,s. GOt and 00:;, Rsoanllo Aat of 193.\) , __ 

For I",LaaLe, Bee I). 00. 

4,'M,001.4~

5, IJIH. S2 

70, 006. 73 18,2&1,420. ,J 

3,173, 'lS2. 15 2,427.19070 

ii2.IWSl 

3~1, «~. 02 

5), P'~ 00 480. 2':l1. 

3, MQ, 074. ~T

fj71,527.00 

",(l~, 170. U 

6H,iIB,09 

ltG, 019, ~I

Xl7, 8\'1. 73 

3, 2iL7. ~7

01\, 4n. ~~

8~, S52. 17 

34.344.016. /,I 

G,	 r.r,i, 461. 00 

:zoo, 0:>5. 01 

I, ]}.IB, 515. 89 

71JJ,412.65 

Ill9, ~40. ~1

1,018,813.00 

I6&, 9'10. fl6

;"00.314.61 '=00

1:l5.019 10 

1, 9W. 10~. 19 ~, 823,42 

1:;', &:.~. &c ""m.M s.oo ,""roM 71,0\ 1 ~.oo '"."'98~1 ... ~".'"m,80

,..... 431.705.91 5O,9~1,740.77 '_ ~G. 200, 61~. 21 H,m.'U/J,!'9 ol3,SH.. !l53.O& 

1,7111, 578. 01 2,~1,930.06

~,570.86

250.795. '0 13, li(il'i. ~3

I. 5m, GI2. 69 

I, (l71, 328. ill 

.00 ~311, 'M, 00 

2, Gr& fr: 

1,020,150:1.0\1 

I, 187,003.1.4 ,'" 4~, Z20. 00 28, {IOO, 10 

1, fI11,:wrI. a 

2, 220, 1lS4, U 

-­ '37s,'iN:sii" 

10, 4g.1, 70 

I. 7~7, 7,\8. I.~

l.'1M, 230, ss 

.'.. "373'-9io'-iii ~.C9U'

4,077,5-lI,~6 3,020, 'lS7. H 3,6\ll,~74.07 4,211.111, tI3 3, 8{1~, 300. Oi 

2. t1i, 055. 21 

2. !f8.1. 49 

2,GH,M4.ro 

21.12 

2.~~1,411:l.ll'

'" 

2, coo, /,II. 3(1 

l, O~, ~~

2,100. 2.~1. 55 

2.76 

21. nt. ~O

1g, ~Ijg, 0Il9. iO 

~, 893, 13. 07 

2,152, Z·H.1}l 6H,Q~).85

281,910 ~I

45, 2(~, S2 

~07. 4,\~, 00 

:m, 7i\t lS 

~~O, ow. 97 3~~, S'JS. 47 418, ;6~.fl')

274,773. !lS 

389, (!{II. z,) 

3,067,85 

79, ,'~" 47 lll, 10i. 20 

1B(l. 15 

20, C2~, 513. UI 

3, las. 09i, 08 

2, 3~1\ 138. O' I, 170, MIS. 00 7, B~n.!13

41. \1113 '1.J 

:lO~" I:\~. TJ 2, 192, {~. 10 52B, (SS. 711 

34,\ 4~1.('(I

4(H, (70, 27 

017,2.14,27 

377,178, 07 5, (l()5. S~

~,rrr~. 01 1~.O5

12, SZ!, S2 1&,42.1,80'L1l\l 

3,487,080,07 

2,OOG,7£l,ct 

OIl. '101I. 08 lI'. 40J. 35 

30. cm.?? 300.BI7,fll, 

1,:lO7,~,~1.49

r.llS,3m,m 

4(',.~, lin 2,\ 

3:1.\ 1.11, 10 

II. 8(10, ()~

H2, ~{~. "', 

~, 'AA.,'s

010. J7 ZZ. l,1 

5, S50. 31 I&, 1103, 8113. IlS 

~,212, 21.1. 08 

2, 07~, Il'fl ~5

82~, 402. 73 

~,742. 70 37.010.81) 

I92, .'38, 30 I, m7. 4GO, O~

(,M,1I06.'2 

rm,AA7.r.o 

lB,BI~.31

II, ()61. Bl 

3~],I'lO.J"

O,201.~7

I, lSi. til O. ~~

1,611.21 

1Il9311,311,1LJ 

3, (HI, 303. 51 

2,816, 2IlIl. Nl 1, m, ]}.II. 12 

03,033.69 

~, O,~3.81

'L4,7i8.92 

2. ~3;, m. 51 mI. rrJ.\.1lO 

W2, 9~0. JO 238, O~(\, 00 

S, fJ'.IO. 46 l 05, nc. 32 (\, OBI. 73 

100 no 1M c~

30,41.1.257. till It,1l49,G5.1.20 I 31,517,481.61 31, 30~, lI:t7. 16 31, OS7. 0.;2, 00 

4,Z,11,0l1.37 

T.B, r,g~. I~

:J, 215, SI>I. 00 

I. Oi~, ll3l.llS 182, 13~. IS 1, C21l, OO~. B!I 

~,OOI. 17 2,Offl.351 

200,:J..L2. 

26. 7(;5. ~O

2, o.~7, r/J;, 05 

35, 002, 50 

l\ 77~,86UlO

'231,00li.7" 

1,~,/l31.52

71>1,002.86 

us. M~.5

l,oog;S:!7.04 

HS. 037.1".1 

1; 971. /13

121,51131 

16, 201. 01 

2, 81S, 7113. 30 07:l.l3 

7,.\71,4~0.o:l

2Sl,I),;~.G7

:J,0lI,ft71.~S

I, 002, (18.5, 72 lar, 034, 01 

I, 69l!, 307. 00 

370, lI.\O. ~I

~,47Q. 6Il 1ll5, 455. 13 

ll\r.'04,1L.l 

I, g.j2. IIU os 

M4. \3 

r" 504, 01~, 33 .114,011\ 39 

1,0.\2, 071. 57 

l,Ola,~54.;S

IH,ooo.oo 

I, os.~. 127_ 16 

"'~. 1,1~~

102, GOO 61 2j,61S 6Il 

2, ~9.Il91. 24 

OM." 

t,M9, 120.10 

~17,170,:IO

2, 1137, on. 56 

Ol9, lOt S5 131, ~111. T7 2. O'lO, 3ir,. r>t 

421, ~7!1.1l:I

I, Oill. 50 100, 501, 26 

16,002.06 

:l., 3.53, 695. 37 315.31 
-- ---------

--- --

__ 

- -- - ----------

,.
 

TABLE 4.-Summary of rrnmthllJ inkr"<l!--roveflUO tux receipls for the jis{;(J/ y~ar e"dc,J June fiO, 1939, by ~ouroe8-Colltillued

Sour""" of !\'lv"DUe 

----_._------

MiscellaneoUllfUe.-Contlou.d. ". National Flr~Rrm. A~t_ •• _.••• •• __ •• __ . __ ,. . .... _ 

RePOOled taxes on bonto, ""ndy, checks, dlvldendB, .oft drinks, grope ron- F cenlmlcl, aod ieweie)' • _•••. ••••.•••••••••• __ .•••.•.••.. 0 ••• _ • 

Roooipts trom olber Im~linncM'SOillC611 •• __ . •• . .. __ ..•••. _ 

Pay-roll taX"" ~ocial Bern1.lly Act. title IX ("mplo~'ment0/ 8 Or more) ..... _•• •. • •••• Social Sccun\y Act, title VIII (pay-roll tal'" at 2 pe.cauti _.•.••••.••_ Railroad employmont oompemetion la.~s . .. . " _ 

Total._.•• 

Orand tolal 

~, ISO, 558. 04 

M. 02(", ~~S, ~9

11,500, o:n. J5 

77, '107, 0Z7.!l8 

350,425, 767. 13 

December 

4, 9SO,1lO7.n1 ~79, ~~8,fl~ ~. 031, tIT, to
 OO,m.2IIlS\l ~,Oa,()OO.S7 6I,~37,S81.2!
 

14.61'.17I,Sg 10,&10.61 14,938,809.81
 

8.1.73t1.2S1S\ 2,SM,ooo.nI81,5f17,S3S.H 

3[\2, 2Sr, 3JD. 831 M2, (,.H, WO. 12 315,061,299.69 304, 571, ~78. 58 662,252,430.14 

193~

Sources or reven"" 

J8nu....y 1__F_'_'_'_"_"'''_·_I MnrCh I .~prll I May June 

,

, '"oo-m-,-,-,-"=--.-~-,-"-,-,.-,-"-"-"-,,-,oo-'-'-"-'-"-.-00-'·"-'-,-,-,-.-,-----------+------ - ---1---":'--1--":':'::':-­

C0l"l>orstion iUr."110 Caw", .. _.. _ __. . 

lUdi\"idual IncolJlo Unea •• __ . __ ••• • •• ._ 

Total in"omo I"".... . __ ••• _ _ E"",,,,,·proftt.. ta'm._. ••.. _. .. • _.••_..•__ • 

Unjust enrlchmont Itill. Ill. Revenue A.ct ef 1930) _. 

Total. •••••••. ••. .. __ ... _ __. • ••• _ _._ _ 

Capitalstock!<l~__ ._ .....••.... "_ Est~totax._. ._•. _. __ ..••_._ .. 

Gift la~....... _ -- .....--. _ 

l.iquor~a", IJ '" ,llo,j ,~';'1 c, (impor(ed), e~cise ~a"-. __ . _... . [J"CiII<rt;I'lrll,s(dome'~ic),ex<ilI~\ax ..• l'i'~'lIod 5~idt.', reeUl1Cl\J;lon ta~_ _. __ ._ •. _•. 

__.. _-- .. 

..•..•.•__ . . _._ 

Still or s)larklju~ ,,-inCl.'. "'robl<, ,\!c. ('Ill pu,ted). exc;"" la' __ .•.._..••_ StIll Or sparklinj( win... ~""d"I.,. ole, (uomcstic), ",c;',e 10x.. _ .. Braud)" lL,~d lor Icrtif.\·ln~ 'ft',·ol "·in,,•... _ : :: __ __ .. __ Hcetificrs; r"taU and tl"hol(·,.~lr· Ii'I'lOr Male,,; 'nRlllllaet,,"~,,"r slilIs (sped law,) . ....__ ._. . .. _._ ..... _ " ~tnmjl", for di'till~d ,pirits l"lrmlcd for export . ..
 Caso slJlrnl," I", ,ji,tdled &pirit.' bottled In bond
 C~ntaincr ,t"mI" (f,lqlJor 'ra~i,,~ Act or 1934) _ _•..•••......
 I'l""r ta'"' .... ,. _.. •• .. _•. ....•. I'''rm';ntcd mol' liquo" . . __ _. ·. nTUW<'•. rot,,11 ,md whde,~le dealers i'l mn\( liquors (.'r~;>ial tn.,,~)_ . 

Tot~I. •.. 

Tob~,'['fI man'-'in~tur<'5'

Ci~~" (IRr~")_._ .• _ _ .• __ ••. .•_. __ . .. _.• __ ._•..•• .. GI~nr. (sm~11). _. .• __ ._ ..••• ._ .•_..•••• CjRorollffllla'~'·)._. • _.. ._._ Ci~~re~te' (small) _._._ _ ••• _.. _. __ ._. ..
 Snnll cf nil descripticns .• __ ._ .... __ ... . _._ .. •••
 'rOb3CCO, chewln~ ami slTlok \n~ _ ___ . _•• _•• __ • ._
 Cij(arette ]\lper.1 au.l tuhe,.. • . .• __ • __ ... __ .
 Leaf do"le' penalties. ete_... _... •• ._" ••.. ..
 

1'0101. .. _. __ •	 .. 

Stamp taxes (UtI" ',UI, Reve",'e Act ~11926, ~s ".rnende(\): Bond' of indobtednes', issue, or ""I,ltal Sleok. d(\('ds or ccnvey"",,", etc __ .•·. Oap!t~l steel< and ~Imjj~r i"I""-'~J; .,1", Dr tTanlIKS .•. . • _ 

Salm; otproduce (future deli\'.'y) '... ' Playia~ oards. __ . . .". .•.• ,.., 

~ijve, bullion sales or transl."_ 

Total 

M~nul."turors·o'oi'o lfi'", ),Ill>riooti"g DiCl .•••••••• ._ D",wor>' wOft an<\ mJlt ' __ •__ •.••• __ ._. 

M~t"ho,'.•.... _ __" __ ._. ."	 (Js,oJi"" ..•••... ... _•• __ •__ ._. _" 

El"ot,ic.1 .n,'r~y .. __ ._._ .•_._. 

,!.	 '['i,~s "",I in~er lul-"'5 . Toile! prepa..Uon! ~t to fI<'roont._. _ 'roiM r"",,>r~t;nn,fit S P<'rcent '. _. Arlicl.. mad. of !UT '.. , __ .•• ._ A ut~l\lobl1e trlleks __ . ... _ 

OIher automobiles and motorc~·rlo",.

Yarls Of accessories fur 1,,'tmnOb;]e"_. 

.·or {oo(uoUO, SOO p. 00, 

-

. 

. __ . _. •. _ ~:j I. rm. l~ I, 4~) $2~. 5~8_ 789 85 $2IH. 6110. ~S9. 50 J~3. !l87, 7~1. ~G ~~',I. 8SI,. 049. 9~ U8". 2'JO, US. !lO 

I_C'":•.,"','c.c'-,",.c'c'+"C',.=M,""""'CC.=""+w=:",="C"'.C'~=:·="'+~J-l. UG1, 0""-).:l'J 19, M7,4~8, 511 1<),1, MS.1J79.33 

. .. m, 7CJ, 637. 10 oiJ, 8,1, Sr.!!. :M 41),1. onr.. ~17. 7~ 3B~, 710. 7~ I .\ 1~2, 518, 4~ 351, 9c.l1. :127. 93 . _•.... _ ~u O)~, n;\ 6r,~. J~T ~5 2, 5[". 500, 30 ~';O, (;j~. ~,; ~,2Go. 14 I, 910, 157. m 

3~" ~23. ""'+_-,""'''' "'."c.•M ~OO. (H"'i. W 5G6. 400._,_, ~" ""_._'_" "_"_'_"'_" ~~

• • . 01. !l9i, !'79. B[I 57, 9n2, 013, 53 4(18. 774. I'~:',~,~"+,";",. ;".~';"-"':.;';".i •.;'';;;~'':;:::'I.",';;;;:'O.:;:;:: 45, 09~. 727, 8', :),,4, 6\I'J. ~:II. 92

299,978,7~ ](i-l. rm. 21 212.mL21 HLI\r.~.12 lil),sn ,,'. 

_ " ..•• 26,4S0.70I.,jO 19,97;;.~Jt.15 22.r,?5,1~,60 J2,672,81l.43 21, 9BI, .13n 811 

552.0i5.9~ _." .. _ .. __ '1.":'"',';",.";;';";'~I~;'·;.;'~';· ~;;·""'I..:";·''';;;,',,'',';''"'·~I~..;";';',~;;;',',', I 

I I. ,\Zl, lO(, 22 1, ~I"" 12:'. HI, ~~-l, IG!!, 51 1, 77r,. 023. 05 I l.BM,W08S ...•....	 18.1.\.5,t99,03 1(~t>8li.5-1',71 23.mU,O'~,33 21, 929, m~. 53 20.009, 21J 7~

7r,0, 317, I';'J OO~. :'T~. H ~:<3. ~M, 3~ 9B7, ~69. 10 7r.7,82ZH 

._. __ • __ .•__ .. 

_ .. __ . .. 

·. 

.. • __ •._.•••. 

._... ._._._ ...••..... •• __ ._._. _ .. ._._ .•_••... • ..•_"_	 .. 

...••__ _... __ •.• __ ...•__ .. ._ •. __ ... _ 

.. 

, 37,lgg.04 

4:1·1,r"r,.IU 

)53, B30. r.:; 

[in, 123, 51; 20 711 41, "!;(I. l·j 510. :105, 22 11. 11a. 2G 

25, ~.'i!I, ~2!l. 57 48, no. 07 

49,4&1,233,34 

1,130,';77,[7 

12, 2GHlB 2. 1~)7, (;(I 

:,1.0:12. B6 ,1.10. 712. 3~

28" ......,. n 

,1~,H1.8G

1r, fiO

ji\. 102. 3t

S40. in. Oi

6,410,4i'

19,947,022.02

:J8, 925. 51 

4~, ~,6, 991. 68

058, r;~ 81 S, 1l32. 37 ilSS.02 ~j(l, FIO.", 183. 85 I 1". 33r" <111, 2,\ 

511,6,2.45 rdt,~H. 70 

4.07l.55.>·12 4.f;;:.\,10521 

14t,lr.l~ 71 134, ",71. ~~

5,440 o~ 415..00 

42.539,257.72 .\3, 106, 2fOl, 44

1,550,502.91 

1, 2.'\8, ~53. 42 1,424.170.54 1, 2i2, 80,1. 11 

.. .-.iis:407'-w· ·---·2:i:i,-lii5.-:iO­

;n.0~'.1~

1.lt 140. 00 4~, H5.'iS 

'Iil. H2O. \11 

18. ~D

ar;, 727, 44 61[,.011.14 

jj"fl80S2 

Hi, 9J5, 513. 5(1 

0-1,052.0, 

38,1.",1,161.67 

79,1, "il9. ~5

11,318.71 

U2101 41. ...... ,O~[OS

~;5,'I!5 11 4. 2(1~, 02K S~

1I~, 17.I:Jl 

,5, 70 

47, 35~. 18,\ 'C 

1,713, I'r.s.'~

I, n:;r',O"-l.1Ii 

-··-461,"OOJ.9O 

5,123.71 

3,831,2;;' 55 

1, lOU, OW. GO 2. 2~

3, S95. 90 I~, 4'29, 8n. 99 3.lW.0,73i.OS 

:',181,576.59 

oM. 910. 19 

4, <In. ~i

22,774,tl 

52r., 8<;;. [i7 

5,761,502.52 

m ~2\l.M

~~, 345.~51 ~2,\. r.~1,1il'

21.~7.1.'

IIg. 401', RI 

1.."" ~6. U1. 10 5Il1, ~J6!l. 1 8CO. -;1l(I.O~

15,083, mo. Xl 

&I. 5i6, ~.<

35.9Ii,969,1:l 

8m. r,n 23 10, 1BO. 3t J'JU.' 01 

~5, 3"~, ~:l9. 83 

.;;Jr" [OJ. Z1i 

4,04'" :511, 15 i'l.Nl::12 S6, B, 

4r" RJ7, O.\~, M 

21,947.99 

3,193, iDS.80 

2,120,4r;3.5Il 

:1,505. iO 

I,S{3,ro 

16,427,083.49 

3,341,210.S~

3,100, (;20, 97 Bil2,170.-IO 1. 7nl. ~o

L1.2JJ.~2

~9l,9O'j,if.l

5, O~5.32S 8-l 

fj'J7. 6J~ 711 

3t,I72.RI

r,'IJ).Hil 

II~, :1'1,.:;1 " 

c", ~"1, ,1 ~l 10 

5!I.m~ ),1 

~l',O'i8, Itl 

?':,,'~,~~

10, 2'.!:<, ~IC,"-1

')7,9IY,~7

17,3.1.1. W7. 00 

J, 01~. 80,1. [,2 

1l,SU23 

1.207. -In (2.731.30901 

614.1,5, U5 ,':82, Sid. 45 

210, 0~7. 72 47.20 _._----­

49,321, 3·\9. 2il 

1, om, r,20. 12 1,390,422, 25 I, O!l3, OM. 9t 1,31~,05I.tJl

.. -_._-_ ..• ·····427:662.-.iO· 439, 2M. 90 

il,9J'.OO 

3,I~U.2"U2

2. IW, f.,,1. 76 

2.07 I, ~5~, [(l 

H, 57,. ~72,"U

:1, %~, 3]9, 91 ~,09~, ~17.~;

692,41;1,74 

2, O~5. 56 35,4;;0.98 

89~,213,93

G,SU,loO.07 

802, 5i~, 21 

~~,122.14

2, %1,859. 70 

'J, 190,594.41 5.S3 590,25 

15, 132. ~27. 75 J,2S0,:J58.nl 

", lfj1, lOS, 31 5Bi, '290, 01 131,095,19 

21,420.4~

500,014.!I(I 

3,O~I.37S 5~

Mil, 1OJ. 7{1 

- -

~--~ - ----- . ------­ -


\30. &17. 62 ~.	 81~, ~Ol. 15 aGI,4H,~1

1,731,~1lI.58

I~. !lM•.\~2, ;12 

G32, "83. ~9

:H.n'J~,~.'

tn,. 7:'~, S2 -1'1 ..11.','7 

~. ~Il), r,l~, ~7

4180 

l,<.5·H.OI 

053.027. (,2 3, 'W;, 8~

;,'li. ~5S.:l\(l, C2 I,OJI.~n.07

54.981,754,40 

L 1M. 208. 17 1O,20I.H 

2,32.\.01 ~~, 7S~, 7\lS. 9.1 

500, 1m, 91 

4, 829, 09G. to 12l, 800, AA 

253.8B 

56, 500, 6!1(1. ~8

I, ~c-'l. 901. Oi 7n 1fj7 

. • - 2;-~:ooi'-oo 82, BH. P9 

2,710. "In, 04 

2, 493, \~2, 11 21. ,3 

i, 719. ~1

I?700, [I!I(I. H 

:3, ~87, 27G. 62 :1. i90, 507, H 

1.265, 740, 46 3, m .•l

1." ~q5. 07 59i, 931. H ~,90I, 72(;. Oi 

"nl, U3-l, (jJ 

0, ~30. 39 

3,009,793.81 

2, !l51, OIL ~5

.09 341. OJ 

16, 37n, US:1.37 3,23[;, i28. 29 2. ~2". 02'\, 21 1.248.11201 n. ~90 31 [9.S'12,33

fo27,&;3. (IJ 

~,:lV7, 382. ~~

TII.721.~~
C~~onDt. otc .. oil pr<Cf.,,,,rl {C, 602,., Revenlie A~t of 19j I) ... ....
 Crucic Iwt",laum PN",w"l, ctc. ("'e'. 604 and &05, Revenllil .\ct of 1934) ,_
 j\'~l-lonal ~'ironrlm Ad ...• ..•••.• _._C_' •.••..•• .""
 

H.p"olnll'''••' ,m !>oats. caudY, eheeks, dividends, ~olt drinks. ~r"pe COli·
 ..lllml.".an1j~w<;iry. .•••.•••• : •
 11<'<1('i,,18 frnlll Q(h.. m;',ccllaneQUs sour"", __ ._•••.••_
 

'I"'li>l... .. _. _. •...••••_ _ . _•.•.•• __ 

l'~Y'fOIi la,'25 SoJCiol S~Cllri\y Act, tille IX (employment of8 or mora). ._ ..._.... __ S,,"L~\ Seow;ty A~t, tItle VIn (pay-roll tI"es ~t 2 percallt) _ 

2,016, 9lil. 81 

1, lB. Ti 110, 00 

2, 374,mB.!l:

(J~. ,,1 

3l:,. 7~

2,;I<;~. 2\8.lli 

2~2. M 10. 00 

~,OEliJ.'5 ~.~~.o,; 9,~7Il.1l1 1~. S92 10 :1,399.00 .1,366.•3 

] 3, [1;<4. H~. ,,7 l'l. 535, 452. 70 12, liE. em. 50 

~~, ;01, ~:J' l4 :,~, ;;11. (;';fl. ;11 ~.9, 921, 347, M ;2, 315, 089. 59 e, T03, 760. 27 

2, J29. 87ll. 49 

2,~, (ool!). U 1,085, (HG. 50 2,500,126. !O 

1)8. 87 ~OIJ. 4~ 5n.. ~5 50. 00 2:Jl. :14 ~,315. 00 

2,3;7.3(0 3,9GI,81 (-ZS,7:l4.B4) 

I, ~~6, 13 :1,0-1,1 01 9, In. 30 

13, l~S. 601,.'~'~I,""";."~"~,.,':';"';'~I~''''.''~'',.;~~',·;'~"

- 0, .'>12, IOB.Il-I £,400. 9~8 ZS 002, (ool2. ,\6 

112, 529. 023. 7~ 7,. "81. 403. ~O ~,r,fl" ~! 7. ~5

R~t~:;~d Cl"~I.".~.~~~~.~~~pellsation ISWS...- . ..:::::: -: :::::: :1 ;"~l,:t.;~~:;:t.;;'i~:lt,~;;::I:;,~i:;. : ~;:~.t.;::;:~.~:;::I:~'~'.;~~:~.;:;:~.~:.;':I:;";.";.c:;·c.;,',';.;:'~;:t.'·~~',~' I::;~~::;';:~.j:'~:~:~.;~~'ol'~:':"'~'~:,.,:,::,.;~,' (haudtDW!_ _ .•••••. _.. __ ._ ~15,.~t •. f.O,i '17 .~3:1,51'.~97.03 691,400,747.1r, 279,986,745.1~ :,15.0,r,.559,::O I ~'JB.(,(~,G02,02

1 I The t.axes on ~",n""c\,ou, in fut.ure o1eU"e,y, bro""'''' wort, malt, ffi3,chf; (~'''''I't. t b~ ~·",,,,t mt" on colore,1 wood~" ~I,em,), \Ollet lll'l'Jl3",t.l"u.' ;l ,\ ~,,:"-~'''', (Q'1. 1'1 Lnnog",ph 

r"('<>rd" sporting good., cam","" .h.wing gum, ~",l. crude petrolru\n ,.".. fellcaleJ, etl,'eU,·,' ," o! ~IG"", or hll<lne.", June 30, 1938. 

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- . - ­
TOBACCO, CIGARS, CIGARETTES, ETC. 

.TABLE 1I.-MIJ7Wfn';(llurllllbauo: NUlnb~r of fa,dorics op~ra.I~d. leo.! 1t>Z,{le~o <llld other materials uBed, cals1lllar year 1938, by coUsclion disl,,:clB 

ami /,)1 8/11/1'8 

N",,,ber 01 rool.orie. I 

I 

In bnsi· !;~­ Swmm~(l
 n~,"
 

liD hn<i. OU1Or ma· "ry'l.' Somp, in jJl'ncc", Jen. I. Opeued ,ternm"tl J,loo"('" I Tol.el Ie-al' terial, Jen. I. leal Ig3S m9

------1------­ -1--1--1-----­

1'6""d' FoIJ.nd8 Pound. Pound. Pound' Pound' "!~TRrC' , , , Ark~u' ... . , , 11:, H3 lV,263 82,018 i;.l:9~ii­ fi..t Calilor"l~ '" "

"

,

, ",

, ,

,

, "

", " 8i,th C.lir"rnh _. __ 7, 7g~ 13, Wll .•. _ r, 29B Col%,~~ __ . Couuoctleut. .•". __ • .. "'J:i<,~J ~7, ~!iO

Ddo'·c"," • • . , ,

" , ,

• ), 6.~~.190 --'-420;2i:i- :::::::::::: ::::::::::-- -­ , , , 

"
 2. 1Xl2 florl,l.a _--- _. __ •••••-- --­ , ,, ,

, r,"O,_~,,\ .._.__ .. _ ,

• m

f,rot Illioois _. . ._. _. --7;7~ii;2s5 --5;373;034' 3JH. ~~ -8.14;iJ6ii- '-2;624:;97ii- 5. ill, m:c '" l!~. 4Jl , Ei~lolh 1I1'ooi:l_ '" ---5'057­ , , " W ·---·72;IG7 '~.7;2 U:l'l lnrllsna.•. , ,

• "' l"'n_. . ..__ ._ I~:l. ~60 S: 402 l',~k7

, , , , K~""", . . . ._ Kd,m/:k} 

" , " -i:i;ios;s.1'i- -"4;255,"ii4: 2, ;~:;.IH 1,935;401 --2;i83,381 • _••• _._. • _ , , ,

• , , 170 

LOSe 

L"uisiana 

Maryhrnd. . ..._•. _•• __ ._ ", , , ", ~(;

, , V M 1lS-"ehuse.tt, __ •__ ._. --00;683- "'--·";074 lro. (::'9 '" , , 17\1,767 ~,Ji{,319 lllQ. :'t9 

Mimi.",ta __ . •...• ,i>JioWgan ._._._ .. ~,1 , W Sf; 68 ~O. 72-:0 

Pint ~fllsouri ", , ,, "

, 2,752, 'lQ,\ 14,324,126 WA, ~51

~H Sixth Miss.'url. ", , ", ~fQntaua. ._. ",

" Nebraska ... ._._ , , 19, g70 

"" , , , , -··"----iSti 1\"0\1" Ha'llJ"hlre_. ._. __ .. _ First I\"ow J[·rlleY. _••. _. _ , , , ----185. 913 '" ii3:~Sj- '-'-i81,6£>3 B, 600, 403 

'Fi"t New Y ork • ._ .. _._ Fifth :':ow Je"ey ._._ •• __ I; ., ,

" '-3;467;474 , 3f>,894 Sg,374 

Secoorl I\"ew York. 

~J 52.rJ~

24, lS~ HJ .'i; SUi lBl,705 

Third New York 

,." • " 7'). ~_1~

, SO. g94 92,516 , ", ," " 2)~. ,~Q 1, 10', l~, 905 lP,4~ 3$,1,,& 30,2(16 300,233 n n 2.778 

Fomtoomh New York __ , 

" (J06,11O 1,~,2 .... 607,762 1'wrnly·fir"t New York_ " 21,7.1.\ -·':6;187- --.. ii';31U H,2\l4 Tw,nt,.-ei~htb :-;ow York._ Knrth CaroUlla. __ ... • , 25 "

, < " ::;; ;,i~,: ~~i: I~, ~.65, 002 2~4, 844 2,024,791 ii'-oi~ lk~ !I;, 18.';, 4]] 7, m4, 253 " 1~~,406,4~t n n Firo! Ohio • . . __ '" " ~.!).%,~ ~,~~S, 745 1,836 407,009 1,743,167 n, 271, 843 3,755, (J63 35, IH. ~7~ <0 , I " •

", "

, ),~99,OI6 J, ~l.l. 174 4,147 Z!!4,978 ~7B, 239 2.004,364 392.5\10 • 6, It'!1.4l~ Teil'h Ohio._ .........•__
 " 

, 

., 

};IMcnU, 01"',, ------...._-_ .. , , , EI~hto"ntll Olll"._. , O,c~on __ •__ "_. ____________ . ____ , , , " I " Fir;! PennsylvaJlia_. __ ..... _. __ M I .' ::;; 'C",,,lrth l'e,,"'yh'ania ______ , , , 0.; TW<'ol.j-"·thil'd Prn,,"ylvania H 1 , I 

nhu<1t' l,land___ ..._•... ____ •• , ,

, " '" S"llth Ce"\lin~_____ ._._. ___ .. _ " I. Sumh Dakot"._ .. _.• __ " '" 1'c'nne;;oc___ • ___ •._. _._ n ", , ,

" , " rFint '1'0''''_ -••--------.-.-.-.­ Ut~h ____ .••••_. ____________ , , ," \'"cml& ___ . _ ._ ...___ " _____ ._ , , ~'Wa~hln~ton. ____ , , West Vlrgl",,,... - - ---. -. -.- , ,

,

" "

, W]g",msin , ---" -~­--­

TOTALS fOR. STA1'l(S COi>U-'l\IS!:>,'(1 MORE THA:I\' ONJ:l COLL};C1'ION l'Ii;TRlGT 

~TATP. Po"nd' l'uu"d. POllnd8 Pound. Pound. l'olJn~. Po""~' Po,md. Pound. ,I ,

, C.lifornia_ ---_._._. ..._--_._­ 1':. ",t ')"J,Olil 9~, 929 gg;OO2 -_._---_._.­ n,8JB 27, .1l\ (;;J. 9r.'! 33~, 22"J Illinois•.. , 7. 7t~, ~,,~ 5,37,\,I),H 1\19,7.17 ITt. 91." 1,461, O(i; ~34, (Jog 2, tiJ4, 9;6 5.71), nOJ ~1, 4o,5.:m :\11..",,,,i. _ ... _.­ --------- ----------- "

" , , "" 2, ;''l, '!O~ 1i,321.121i 4, 582, (;05 ------- --... 055, 32~ 140. lA.O 1,231,09;­ J, 67,1. 821 2,ll4.127 :IIJ. 078. 9\9 New)",,"y ---_.-'- -_._. " " J. -1,17. H-l 1ll,127 18o,g:3 m 485 113, .1&\ 4,216, 3'''' ..0:''' J~l, "'..:1 ~. "1Xi. 10;1 1'\0,"" Y~r~ .. ___ ,~

~~~

-----------. " r~; 3{;7.9;1) ~'Il..\81 IM.8i7 76,OU2 5e, )14 21,M; ~;, G2fI :Jl.1H I, i(J.'i, 97~ Ohio ___ .. _•._._ . __ . __ ._ .0; " t, f.1~, gl3 (J\I2, PS7 2, [23, 212 

,

, ",

" M

'" JO. 0,\', .103 \I, ~,~, 0,8 Ri,834 8, 27B, 201 1, 1;5. 2:'81 ~I,SS~, 7r.1 Ponm,·l\'ouia. __ ........ _._. ___
 77 i: -, 78 ~"~,,,, 7·18 J,OiO,~6~ 1,6>3,772 126, HlO 23. 50(] 630,7('; W4, 3~'7 6H8ril ~,9~1,'l1[

I 

- - --- -~ --~-- -------=--=====--- -­ ----===;-- ---­
------

-------

------------ -

------

-- - ---- --------

-- --

---------

---------

TABLE 12.-Ji.ftl1lu!acl.ured lobacer: QII/wlily manu!adured, 011 lImui al cOn!1Jleflcem6111 and do~e a! yeor, removed lor ezporl and I~-pl},id,

calendl},r yeor 1938, by CCillrelian dis/rids GlId by Stal/~I

ToL"'"" m~uufacl,ure<l.

Ramoyea' Vel"e oi Scr~p ~~C;',_ Ouhan<l. 'l'oto! 10 bo On ~"nd 1----,------1 stan,pslls.lI l'lu~ Twlst )'iue eLlI· Inf. ,moki~~, 'l'otal accQlJDI~a Jan. 1,1038 Jon.),19:10 and snuIT' For o~p"r· Tax-paid 

--

tal.ion durinf JQ3~

1__

C"' 

1__1__1 1 1 1 1__1"__1 _ D!~nlrl

Pound' Pound. Poun~' hund. P"""d, PlJUIl.dJ pIlu"a, POl/,naB POU"~' Po:m~. ArkanS8.'!_ •.....• ____ -.._. __ .
 First Califoroin_ ••••• --------- ---. . -------.-.
 Sixth C~lif"rola --_ .......


---- . .. ............ .
 

_.... ._---.-..... -----------­ -········~7· Colorado____ .•.. -- - --.-.....-. ... Connecticut._ -- ...._._--­ Delaware... ____ ---....... __ .. .	 ..-..-_ ....-
 Florlda_ ....____ .__ . -----.-.......
 G~Qrgla____ ••••••_. ---------- ....... - ............
 First llIinai' ---....._...._. --...... _-- 1.40>5, 648 niMh illinols._. -----------.. .... ", -2,'7(,0· In<1i~h" - --- ----.-....._-- ---- -- ....__ ._.- ~O_ :!So I~wa -----....... 7, 41;0 Ka= __ ........__
 ---------.. ----- -------._... K~lll~kf __ •...•.... _ --784;OSO· ·'i;ii98,2f.$ l<lui<iall!l ..• -- -- -- -..... - 1;0 Marrland _____ ....__ --------.. .. ..-_._---_ .. MWt~,hw;otts__ ... 

Mlohj~"n._ .._._
 Mi'Jnt,ola_
 - - - - - ---. Firs, Miw,url ________ •••...
 

Si.'th Mi880nri __ •.•.••.
 Monlan~..•••• __
 --------..... NehrMka -------....... - -----­ New Hampshire__ - - - - - -...... Filth No,,· Jersof _......... _
 First New york•....
 Socond New York_ .....•.. _
 "Third New York ______ 

FourkJenth Xew York. __ Twontr·lIr3t New Y"rk_.~:~: 'rwont~..",gh'h ~"w) urk ..-­ North Carolina •••.• '_ "
 Frrst OhiO .••••••
 ..-­ Tenth OhIO
 

Elewnth Ohio
 

Eighlocnth Oh,o _•.::::::.• 

Oregon ___ • ____ •. _...•••••.•••. Fi",! Pcnnsylvania __________ 

Twelfth Pennsylvania.••••.. _ Twenty·third l'ennsyl'l1lnl~._. Rhode Island __ ._ -- Sonth Carolina.• ____
 

Son!h Dakota_ .• . .-.......
 T~nn('S!~c

First ·l'e'a~ ....•.• _ - - - ---- - --- Ulah ___ ------....---_ .. ... 'lJrglnb_______________ 

We,t V,r~iuia..._.... __ 

WISconsin 

Tol"l, )"JB_ - - - - ­

-.... _.._- '"' -----36;183 582,151 655,0.18 ......-..... 'i8:iiw~iii7- 1,741.924 1,4,\2 .._.. - -.._ ____ c ••• " ••• 

...... - ---- -----....... ._
 .. ...-- - ----­ ..... . - ---- ----."--.... .. _.... .. -----To83­ " .. -------.­

- - - --- .......... _- .
 

-----------. .._...."_.­ - - - - - --_ .... ... ------- ....... _.... ·5;521·
 

20) 

0" <W " 6'.-1,570 32, 1~8 54sl '" c."" Ir"',\f40 

.:'.~~:~:~ - -..... ..... ..... --iJii­ -- ....__ .... .. ~, J~I

,.,-""'--------­ - - - - - - -... _­

...........­

71,G31l 

----...­

'-i;702;27B­

" M. 494, &4" 

'" 13.1 273, GlO	 173,0~0 37,276 31O,3J6 '" ~1,W8 ~U9~ 21, &41 ,.~ 6.017 " O,OJ7 30.017 ~O.O17 ~0.097

2.047.700	 2,Oj7,7'JI) 000 2,0!8,390 2.1~~ ~, lJ~ ~~ 2, lS4 

1,39G I. ~~L) 202 1, .~~S

24.322,Q52 25, 7!l". r..oo 1OJ, JQ) 2.~, 8Ql. 7'J!1 114.300 117.~!2 117. WI [17.172 137.4.~; '-,41G '" 1-1-1.873 145.052 15~, 511~ .... _-_ ..... 152. ~O2

1.0% 1, O~:, 1,0% --·-44(7S9' 3(. 722, ~15 ~6, 90', 81\0 31.Ji9,~9 n" ),0 107 --"-"8;ioo' 30S, 604 ,\OS, 727 3l6.Q17 

7,O\JI, .~7\I ~, :Iti{. (171 16.\, M,I 8, ....lO.5M 4_~,~ H. ;00 !.I. Q5'I 

'"'	 '"' ,~

11. ;-(IIl, ~1f, :JI.t;9,l29 114,929 31,."lIl, If,i; 

~"1UI 2, 701 2, 7111 ~11~ ID' _...._.._-_. ~,

;?O, ~w ~O,mo ;?o, 01" ,e, 278 -··'-TS74· •. )3;,. ~:;S 7, I{~, 1~S 7.151. "" al 83,5M 1>,'" ,\00 W.= lOi. 300 J7~, 204 1;3, ~1j 24. 37Q 107. ij'l:>

9J,700 Ql. Joo 3.009 \H. 7119 

380, 91,~ .186, 430 36(;, 43~

1115,277 61.1. ~\H 11[;;, J~{

42, :;.15 43.M2 c ~3, .'>4.ll 

92, 41J6, 897 125.22;],01,\ 3. :1.>9. [)((' 12.'), 5tt'J, 0;5 

34,1.17.852 05.46(;,078 ~, 11\,'; 3';, 4'l8, ~{~

6,745.71\,1 11,74,1.71.i3 12,. ~63 7.ITJ, .~,;

1.500 I. ;00 1, "iOO 

·ii;980 ··--i;~~l

" -------_.... . .._....._­ -----_ .....-,.-­ ----·----32 '."" 

'00 

93.014 10,615 M 6,320 ----_._-_... m ."._.... -.­ .... 63,~, 17~ g-Gi;S91 

0: ~ii5'

lZl, ,j17 ''" 

-iiii'5.'ii· ;M.014 

.......-.--­

15, SM 

'000 '"' 20. OO-l " !,0:13, 52. oog " 3M 

nl ~24_ ~O

::'5, 915 .I~, Ut. 70 ll, :in~ :l.8S7:M 

",017 I. 031:1:"6 :lol,OJl 5, ~17. i6 ~,044, J~l(J 307,Of>4.,2(l ~, J.12 387:36 1, j IS 255: 24 2.\ ,R" 882 4, (.II. SIS. 70 lJ7, H7 21, UO_ ~~

138.5:;3 ~l. 03g,',1 

1~2. 051 Z'i. ~69 l~

1.095 19T W 

35.713,781 G. us. 480:lI-l 170 30_-rA) w, 19,:.'ll 

309,81" 5'•. 70r;: AA 8,3Q7.9S!I I.Sll.63~-O~

4~. Q5'I ~. 27J:i'i: 

30.693. fl2') 5, 524. &1\1. ZJ 

~. 701 tB6. IS 

'" 37.44 W.IIlO 1. ;6';,80 

7. 135. ~q.) "' I, 2'lt t~~~40 "' 17,lig.74 ~" ~t3 17(0, r,/Ij 31, 7~!:!IIl

3,,6["l do ~~.l. 24 (ISo. tJ~ W,5.\;('81 

r,lfd~l 110,7lO:1l'2 

43,187 1,773;1;'; 

302.S17 3OS.138 ]Ilii, 1~8	 101,'\21 5'1, 79~-:80 '" 

1. 1[>1 1,187 I, IS7 1, 1.7 213. (16 - - - - --- - ---- -.-.........
 -----6;354· .... ·"'··4,·72l'l '6,·600' ro ~6. 255 2, 013. 610 2.05Q. 01~ l,OM, a1~ l. 051, I't'Z 36Q,30~. 76

- - - - - ---.­ I. 900, ~13 4,119.Q43 r.,02O,M~ r,.0~2.ijZ2 ~,I. 174 ,"00 Ii. 013. AA2 " 61.~r~\ I rw.l, 4il8. '" 11. QI\8 72.018 rJ,m OM 71 •.\09 12,811.62

---.-....... ." ..
 9, ,\38 9, 6,~2 9. :"5,1 1, 71~.1~ '" .... ....­ 1O,63~ 10.6"" '."" ll.aJ5 ." ............
 10. ~~, 1,068.30

I.H5 I. 145 --_-...~~~~. I.H5 -----. 1. 14f• ~06. 10

1,731. M1 17,S~6, !>.'l~ lQ. 62Q. 81S ~01,326 J9, Il3J, ItJ ~14, 353 "" 2,-612' W, 514. 17ft 1, 530, MI. 68 e.9M. 7~ " ... ....-.......
 3B.002 38.1193 38, 5~1 ~8,~~ roo roo mo 113040 ~0.1).j9 ----~j~:i~4 ::!II, OO!, 181 2,".om,[o(j~ --4011;9i2· :l8,i61,41~ H:I,6R4 1. e.g., 3M! 2('" Z7~, 2~2 4,729. 545_ 36 1,~17,875 7.017.8;5 207, 21~ 7,52,';,087 128, ~7 I, 151 7.1g5,08D 1,331.116.02 --···3is· - --·"··i7~ HG,1\H 140.982 3,5M IW,5M 4,428 -...........
 Htl, 118 I 26. 3,M. S4

~,1:58. 854 ~, "n.MS 2!!0. 8-12."[,2 341;, 31)8. ms 5, lfIS. S3(l 350, 965, 877 5.920.1170 3. (,17. 71Q ~WI. Ill, 100 61,300.00'1,00

5, 77~, 192 4. m, 200 270. !74. 951 I 110.579, 2(J4 r" 130,892 3411,710,006 5. 601. 38~ 3. fl1!l.O;),I 337, 4~9, 056 00, 737. W.OB

10, 167, 7~1 4, 7S~, 3.1t ~. 25(j. 781 32i.797 3, GS~. 0« M2. 767. 92 "i;ii5;~:i8 426,914 ..._---------- --------...:.. -·--,iii;S53­ ------ ____ 2~:~·1_ -._._-_. __ .. ........._....
 ---------"-­

3,8.16, 395 lOS, 722 12L 43(\ 0:;6 22. "~7, 1I0.0~

2,456 S.294 3,\'\7(o,1J1 C,,1~.l,em.Q~

181,743 6, 11',11, 0~3 l,2.38,S1.G,9j I, 1fil 3WrYJ 

........
 ToLlI, J937.. $.330.BOl 

lncrCll.!t._.•___
 

Deoreasc••_._ ••:::: -"·-1 -·3;~~:iii·
 

TQTAL~ ~'OR STATES COMPRISma M0RE 'l'HAN ONE COLLECTION DISTRIOT 

STA1R 

Cnlifornia._________________ • ___ 

nlinoi'_..••••••••••• _._. _____ •• MI'sourL _________ -._ - -..­ N tWo York. _. __ ._ . ____ -" .- Ollio_ -------------. -........
 PCJlasylvania.. ___ -_.­

1 

Pr"nd' Pound. Poul/d. Pound' Pound.• Po'md, Po""dJ P"hmu Pm,nd. Pmm. .. ...._--- -----·2;7f.[; --_._.._.. _- 2\14. r>38 2114..638 37, ~19 331, 9~7 1~,OZl I. i~1 ~18. 513 f,57.332_3i 

'1s~ii2e;iij7- I, HI, 924 

1,465. &10 2i. 4~7, 302 25, 90~, Q42 103.3f>8 ~6.oo9, 300 Q3, 00ll 1O.111~ 2,1. 005. ~2\I 4. r>l;~. ~SO. '}2 

1, ,52 11,712.;'3. 81,~BI,930 II'. Q2(i aJ. Mit'., ~~rl JO), _1:lJ 7~9.014 ,10, 69~. 530 .~. 525. 375 40 

'" ., 6. 14~ - I. 3S7. 19~' I, .1[13, 845 48.m I. ~~~. ()(;9 3,1. 1M 62.114 J, 355. 75G 2401. OJ6, 08 I,17lI.~;1 '.~ 11N.4G7 ~I, lB7,QJ2 4~, 538. 679 ','iI.l28 42.P1j.S.~7

1 

1&-1,010 '.~ i2, 774, 221 7. em.lth. 7R 

------.- 00 1, \H6. 9J~ f~ la~, 6:!1 8. lii2. 4B!l !IIl,342 S. 21K 8JI 7~. Jfi"J O,M6 ~.137.0;B l.if.-l,871H 

... 

'Sowl' <:h" ....log tolm"'o heretofore claSSIfied Ell! smokmg l"'b3<'N ha~ ken r~r>orkd Bcpcr8lcly by mannfao!nrerssmre ]RJl. 1, lU:::l, and with itnlllf Is mcludeu wI~h smokIng lOl>G.oco in this table; Ih. toto! of "sci, d<lS9 manulcclurcd during lho year is "" 1"11~,." Srren (,hewin~ tob~~co, 42,;;6,QM pounill; smok;n<: lol="', 2OO,69'3,.~91 poun<ls; and ennff, 37,173,H5 

pound,. 'M"nUf'l-"t"r~" I."h~~co WIL'l 81", removeu from factories wi~hQut p"ym.ot 01 t~. al follows: fa) For use of lbe Unilod States: XeutucJcy. :I3.l~.1 llo11n'I~: Mlohl~"u, B,OOO pouna..; lirI;t Missou1l, L~7 r,GUo.:!,; N",,~h Carolina. 147,187 pOllnds; Vlr~lnlo, bJ,JBG pmma..; total, 25:l.501 pOLlwd:;, (b) For use IL'l Ba~ stores: Fjr,;t llImQi" m POLIOd:!: Ken!.ueky, 2,488 

pound,; ~m MI,,,,uri, 6,212 pound,; Norlh Carolina. 1B,7I5 poun"~; ~l~~ Uhl0. 1,;;~2 pounds; Virginia. 1O.!lO2 fl'Wed;;; tot~l, ~7.887 pounds. 
- - ---- - - - -- -- - ----- --

fABLE 13.-Cigar,~ 11!e{rJhinrJ morr than:li pnunds per tho1j.umd: Number ofJadories opeT(lI~d, quantity of lobacco u~ed, m£mbcr of ci(Jar8 manu. ......­ faCluredJ on hand at commencement alld clo~c <Jf year, rcm01Jcd Jor export and llU·prnd, crJ,Ic{)(lar year 1938, by collection districls lind by Stairs 

, , l'",,"~, P'II,nd. ,,·,.m~," ",..",I" Xumber .""mb" NjJ·,,'~" Aloboffin_ .~n 2, 2~0 .'110.900 10.55IJ 1.850 7, nl 320. Q75 Arkoma•.••.•.•.•.• , , in .o, 18l:G~B 700 15. 2~0 1,MI 162. f,Z,; First CaliforDio_ , , !18. i2U J. ~~~ 4". 122:30J n, ii6. 610 11.651.593 ~3, ;1116 45.173. Q56 SIXth CallforDi"._. , ~~3. 221 4, ~~ 26. ,101. ~sr, 2, 23i, 20~ 2,191, iOO 7.5H 8~,m~ 2~.4If, 309

Colorado_ " 3,792 I, Pll') 5,1. S9~ 41, a~o 28,810 7. 7~3 MO. 652 Conncmku' .•••.. _ ;, 1:1 i:l,t.l1 ~3. 663 31. GIU.~(,~ '51, i1>3, 288 IS, 185, 802 101,4JO a,l. gO~. 92,1 Uelawate ....•.• _._. 

"IJ

";,

,

,

, I. i69 ~Z3 .Jrl~. 850 I,40l @ 50~ Irl3,050 Florida_.• _•...•.•.• 1.387,84; 8, OO~. ~5:l R76.g15.4~9 41, ili.813 32, '201, 430 3, ~j'), 900 &'1.5GO, 130 O""r~i8_ ,

" 107•.I~' 3B. JIO 10.143.'>52 H8,8i5 073, 8:J~ 29. i95 9. ~~~. 092

[dMIO ••••••••.•_. •••••• , ,m 2~.40\ l.075 1, iOO 28,725 First [llin"is • 1~7. o.~~ 117.463 2i. 726. 113 1.517,4,9 I, 12i, OH ~liO, 006 " 27, 77r,. 018 Eighth IIlinol'_ •• _ " I~, 010 31, PI3 1\ Mi. nl 2W. i,5 211,250 69,516 6, ~70.6iO

lndign._ , 745,200 225. ~S" os, 759, 9U 4. Mil, 601 3,87-1, on 8f!. 316 99, 65·l. 10 I Iowa_ 

'", Q,I27 i,320 2,788.41-1 142.663 26. i8~ 17,3g8 2, 8B~. 001 K~n",,_ , ", 1, 1i0 12(, Q50 "" 1,32i 120;170 19I,I~) I'JIJ. 1O~

R.utlle~f ..••...... _._ , 5. 182 2, 620 4, 0"J9;986 4i3,163 30'.1Q2 41,206 4.013.6U L~llis;"n,\_. .•••_ , , t~8 III -100,913 76.1~,aH l,ii3,i", " ~~J. 975 120 i6. 003. 011 M~i"" __ . , ", J, iQl Z, 900 1.955[428 75, OU~ ,6.21'1 22.816 I. Q32. 200 Maryland • , , 11~, 8,·\ 38.9n 1O.i16;4iQ 5."0,8BI 2~U,1 %.4l0 1Q. ~95, UQ . Mo"'odmsetls.•. 

, ~s 2~Q, ~72 175,400 40.~16,O'3 2,(;81,335 2.IIl,1lS1 6•. ~20 216.321 40,813,622 Mlohigan __ ._. • 

, u

,

"

" n I, 'JJ2, GU 41.517 149. 864.90! 6.136,316 5.5-."'.01"; 200.537 lim 216, 677 :\finnesvt8 .••.•.• i~. ,~l 18. 25~ 6.345,818 6')9,621 'loD.222 3B.140 6.407,010 Mi"issippi .•.• _ , , , ~~ 9,000 

12, l~' 21. -103 6 16~·~g ···-ijiJ,-ii'iil '2iiJ~j~ii' -.­ ,First "'«""ourL.. lOS. 76~ 5. 07~, 501 Sixtb ),[isoouri ;, , 2,G, on 20. HI ,18: i6li: 002' 5%,30) 3W,092 n.787 19,025.423 ;, ,

, MontMa .•••.•• _. ::1 l, HG 171.878 1, I.\~ 4. fi2S I~i, ~OO

Nobmskn .•. • I, llJ 1,9,0 " Hl, 733 47,1'/5 39,375 ••.•••._••.. 3. I~:) (l,\400 , '"' ;, , • Ne~"rta_ •.••••••• 6,159 50 , '. roo New IInmp'biro __ Ii. 220 " '" 60. Q~~, MJ IJ8, 838 33.832 "" GlO, O~" 171, '"4'12 'lG, on 35~

Flnt NCI~ ! crsey. , 2, 79B, 2~Z 30. 917 19i. T:li411 4.01Q.S16 1,712,781 -"5.825 171'. ~"2 19~, 831. 250 Fiftb New J""Cj' 

"

n ~,i:n. i92 341,311 4H. 231, 5lJ ?'1. ~Ol. 313 26, -"36. 3m 613.633 ~93, (oT~ 4~9,21L2It

First New York •.•.•.• " H9.471 ,5. -1113 2~_2)~.312 OL.~I.a91 52, i57, 733 92. ~16 H. lOll, 72~

Seoon~ New York.•.• 15~. 613 51.6iS ~1.3111,51~ 3.~11.33fi 3,391,623 -····i:i,-06j· ll8. H4 2l. 72~. 780 Thlr<l NOlv york: •.• _ " " " H.I. ~1U lD~, mil 1~.~16,tO' 1,83[,297 4.916,025 H.OaO Z~L ~2'" . 71, 8l~, 151 Fourt<'ontll N'"w Y ork: "•.• 101.177 60.802 ]"1 i6i.901 RS,061 B2. ~42, In 6. ~M.1lI9 8.203.823 1'... ntl'.~r<t New York ..•. _. '" " u 25. 488 3,43-1 I. 1O~. H6 125.59, U5,8~9 )4. U9 4. 19l: i25 H

, " 

&;:;~tt::~n~~_~~~.:~~~'-.::I 9~ I I J~ i~ 11l-l.fM JI\~~ r,U:~~~ -It~U~t 1.~99,IM 1,2r.,.nlS .• 31.9~7 r,.~M,2liO NortbDal<otL•••• _._ 0 0 J 321'~~I llO 5." tl,1f)) nll.~~ 929.499 ••.••• •.•.• .'\.'l.1,~~ 41,~~:~

FirstOhio ._ M J i H m,Q(J.' 84.519 28.380 17,QI~.~{l:J 3,.l~'i.0:::9 ··i~OO5~oiii·::.:::::::::---i25:ii2j· 1~.578,497

Tenth Ohio.___________ 42 I :;, 281,009 2, 203. ~~~ 145.222 106, 3lr" 614 6. {~G, H~ 4, :m.l01 ••• __ 1.';(1, ~1lO 1~8. 110. l~O

EleventhOhio••.•••. _ 36 I 4 ~~ ~.1,45~ lO.sm ro.t6j 8,ni.6.~l 81lZ,~11 7-IS,76,1 ._•.. _ 4.481. ~,9O;,~2r,

EighteenthOhio __ .•••••••• _ 9;1 7 IZ ~8 35!<1.ulil 95.22"2 2O',Olil. 40.800.789 3.157.5"i~ 2,IS&400 •••• _•.•_... 80.405 (I,J';:;,5ro 

Oregon____________ _ • 13 1 Q It 4,41~ a.on 907 .420.101 8,(150 22,iOO 10,251 39,;.200 

?~\tr~p~s~~:~r,!~u[a_ •.•••_· 6~i 1~ ~~ 4~~ I~. ~~~. ~~ ~: ~M: ~~ ~.6~k :~~ 1, §~3: ~~: ~~!. ~~ ~~~: m i~: ::t1~ .1~: ~~ 4i~,. g~ 1. i~&~: TWfnlj'·third r~nn,ylvaoia.. 1>3 0 0 5'~ ~~1:la5 20.070 38.i5i 40.5.19,[>5:1 !"~Q:l.I,I))! 1 5....15.99-1 10.000 22.001 ~O,33B,6Ql Rbod~Man<!_...... 32 2 5 2'.) IS\871 3.MB 7,12~ 9.00~.:lI'O I,M8.~f<O 1.000,860 •• _ 6.~76 9,m.525 ~~"tb C'nroIina •••• 3 1 0 1 1. Wl. 197 ~. [i,',O. 3,5 ~27, 29~ 253.095. iSS 2\ 702, 211 21\ ~~.,. 425 220. &50 I. 7~l 255, 5i2, 000 ~oulbDarou. ..••.... _ 400' 1.~17 740 63 107.0l.'l ._ o~ ~Oil 100,057 Tcoorsstr' ..•.•• 13 2 4 11 1~.975 11,2\10 2,~il 4.4;23,514 84,280 2.525,8~~ I............ Il.32t I,Q67,61O }<irst"T~'A-l .... _.. _ 12 2 13 22f!.021 25.\131 1,9,12 lQ,602.430 174,821 270,13~ :l.3~B 10,400,7Q7 

SoeoodhlAS ._.• 40 Q 79i t:,; 291 56,5'121.200 1,200 ••.•...••... ~42 55.ioo lllah .•.••••••_._ ••• _ 3 0 1 2 ~.407 12.:m 9~ g86,OOO 43.350 00,150 Ul.295 05S.~gr,

VennonL_••••••••••••.• _"_ 2 Q I 1 22 lG ti 4,840 ~OO __ ._' 040 5.200 VlrgiolB..___ H Q I 13 3.468,~B2 ,130,~~3 2.C,OI ~12.917,4-I2 29.45.~.172 ·i7~s7iJ~12i· '44:00.\ •. 101 m.W.280 WQSbin~tou.__________ 13 0 I 12 ~,143 1,2'1:< 2.2!H 346,5U6 25,425 43.000 9,846 318..\75 

We'tVirginis......... 32 Q 2 30 l.mg,63~ N,n~ 31~ 74.~81,il:; 8, M9. 908 4.549,79-1 1,~n 71l.07~.982

Wlwonsin_ 26l 8 28 241 30l'~~',l i4, 19~ 176. 5,:l 2~. "24.859 1, lit. 48!l 1.33[;.260 3t2.S2S 2~. 400. ~"9

Wyoming••• _._ 0 0 2 ., 361 r.!l 43,535 1,i5O •••••••••••• _ US 45.000 

Totnl, 1038 ._._.. -------I_;;;~cl==:_;;;c;=I==-I==-\;;;;_c~I'C;_;;;;=I-~~',;_;=_;;;; ~. 157 27,\ 5~~ 3.83! 49.354,581 33,866,87:1 li. 73~, ,18,', 5, OH, 757. BO~ t38, 928, 197 13.',';, 783. foOl ~,Ml3. 85Il 8.349, 987 5,M~. 951, 494 

Total, 1007._._ _ 4. 5:'2 3~1 1 a~~ 4.157 53,939,036 3G, 988, lBS 1f!. i67.l37 5. 303. ~Il.~. 8.'H 3M1. Z83, 2ii 138Q, 400, 2.""+"".,oo,,,.,O'''~:_"'.''''':''"'".';_I:'.''''''. ,~:"".,",m,

Increase -1­ 7'J. '1\4. !,~ , Decreaso ••••••• - .• -~~S- -----i.8- ----ioo- -"·32:3· . ·,j:;i8r,j55· .·3:lzi:295 72~. 852 --288;6ii;000'1_ -iii625."573- -.iJ:473:Z20' ...gGi; j08· .·i1ii: Wi: ioo 

I 

TOTALS FOR.STArES COMPRl~[:-Ia- MORE TITAN ONE COLLECTION DISTRrcT 

,W 

t8i 

M 

.00 '"

,n

,m 

'" 

" 

"

, 

no " 

" 

"

, 

" " '" 18i 

" 

"

, 

n7

... 

I"~"" 

8S~

" 

-

}-'.,."d. I -;P~.1t\2

~91, ~~l

159. 1:.22 

5.188.1"2 

2,llll-,U8 

1,0111.124 

1~. 283, 131 229.41B 

eu.. PouMt

Califoroia_ -..- -.. -..........
 4~1,\l-H

JIlin~I" .•. __ 175.062 MissourI. . ..... ............
 ~~S.ll~

New J""o)'_ - -...... 1.330.0B New Y~rl<.. I. 5"3.32~

Ohio_____ ._ ...............••.
 2. ffi.'J, ~I~

Peons,h'anIB_ 12. 8~[i, 6b. 

Texas_ .....................
 25, 9i6 1 

Pound' 

f,1118 

152. 3i~

41. g~4

372, 2~1

292, ~19

UO.110 4. i46,6iO 

2, 2t5 

Number 

ii, 822. 690 

34,333,9[)4 

24,928, 030 M3. 021, 074 195. 918, ~82

232, QQ7, 300 1. 780. !.tU, ~58

10, ,\58, OSl 

1\'umb" 

14, OJ~, 818 1. .&7, ~M

724,930 

33,0Il1.1211 

7\1.219,725 

13.903.594 

112. Q49, 192 

176,021 

N"mb" Number N"m'", I 1~. ~IO. '){I3 7,~7~ 152.375 1. :l-38.29S -......... ~30, 182 5l~. 4S1., 1l].505

28, M9, 130 729•.11)8 671.~62

70, Qn, 696 W.~ 013. 1~9

9,439,295 37:J.roJ 108, 62~. 3lO ····i-ii>:~iJ· SQ!. i&l 

271,3-35 ............ 4,170
 

'ThennmberoffElCtorics in bu,ID"'" indud... tho,," he!orleswhich manural'turcd tlw omall ci~"".~g...-n in t8ble l~.

'Cig..,.. were 81'0 removed !rom IBolori.. wllllout p~ymenl of tax, [or uS<) "-' sen store." VitViDIa. 1,1»1 ol«ftrll. 

... . NU'Il,I><, 

il. 8:2D. 265 ~-I..'1,12. t>AA ~:>,ooo.m

Gd7. 002. 513 ~01. 52i. 362 Z3i.l&, 393 

1,7&3.821,853 

1O,4ro.49i 

------~

--------- - - - - - - "-- ­

• The numhrr 01 cigW'll of each 01.... rom~ved ~-fla!d at differeot rat.es I:; ~ho...-n lu tab]C' II. Anr>ll"e '1u.anlir.v a/lear tohoo~o lIsed per 1,000 large ci~a.... ZU6l>ound,. 

-
TABLE 14.-0'"a'8 lL"'ighin" wort than 5 POUM8 pc~ IhouBufiJ; Number ~cmovcd tu:z-paid, by c.laue8, ClJlrnda~ l/tnr 1.?58, I,y collcc/ion dis/ricls 

and by Stalcs 

Cjn... II (manu· Class C (IDII1Iu·1 CIon D (manu· 

CIM' A (manu· faa~ured to laature" to lacLured to Cl..... E (man· facturod to ,"1.1'1) a1 more relOll M mOre ,aloll M more nf"~lD",,1 to rO\.ll1! M not (ban cen LI! I,ban S real!< tban 15 rent. rt'Wla~ morn '1'01.1'1 more tban 6 eRCb ond net e""b and not ooell aud nat lhDn 20 ront! 

ceots cooll)­ mart' 1.1um omre Lban I~ more tban 20 .a.b)-I..... lllX.p"ld at $2 ""nlll r=1l)- reaLl! oa"h)- eants clIch)- {IIlld at ~I~.OO

. per tbousand la~·paid lit $3 1l1_~·JlIIid al tax·pald III $10.00 p("I'tbouSI\nd per lboll.."Ilnll per IbolLSBnd pe~ Ibo?~nd

~~~~-I-~-I~~-I·~~-I-~~-I-~'----I--~-I-~~

bl'lTlllC'T Nl,mII.r N"",Cotr Alabll.ma -.•••••••••••_._••• _••••••••_••• _._ •• 31(1, 025
 

Arka"""__._ .-._._••••••••••••..••_•••• _.•••••• 164.600 ',""
 .. --·-···-·j~._~7~- ' '.--;;00­ F1t&t Cftln~rnla._ •••••••••• _••••••.•••••••••••••••••••• _•• 01-, 1<3.:lSS 2~1,312 ""
 Sinb Caltromla •• _. _•••••••• _•••••••••• _. '."_ ••• _••••••• ~. WI. 4,l 7, 1120 2, 835 C~l()l'll.do__ •••••••• _._._ •• _••••• _••••••_•••••••• •• _. 48:U9li l. 2Q4..:: ··-··----·····~OO· --..:.:::::::.:: C~nneelJCGL.-. ..• __ ..••••••••. '.'.'•.•'.'.•••••.••••••_. 00. MI. OW 

15.\ 21(1 

'"'" -···i7'_iiH'_~in· ·---····iilii;wi· 

000tgiII.---••-.-••••••••••••_•••••••••••••••••••••••_._._ •• P. 027.16.~

~~~::::::::::::::::::::::::::::::::::::::::::::::::: 7IiO,::.36,177 1s,·ioo,_32oi· 

19,200 . __ .'.'.••.•'._' 

Idaho•••••.._. __ ._._._._•..•••••••. '.".' ,._,., U.15OO - ··332'-ir7~· ····2,·ioo· lB. 010. J:If: 4J~, 9'1~

i~~~Iilli':o·r;,·.::::::::::::::::::::::::::::::::::::::::::: G, 111.120 1:10,000 .-..-.---.--i;300· .....-....i._i.W· IodlaDD ._._._••••••••••••••••••••••• _•••' •••••• _•• S6,J.M.~()Il :163, ]]3 

Iowa ••••••_.•. ._._'.'.'. _•••••••••••..•••_••••.••••_•• 2.1l56. MO 17tl, .00 1,164 

Kansas._ ••• _..•._.•..••..•••_....'.'.'•••••••.•••• _•••••• 124.0.'JO ----j 00; ~O~- -.,-......•.....' + ••••• 

Kentooky -._._._. _..•••••••..•••_•..•••_. '._•. " ••••• 3.~m 27,325 Loulslana •• _._•••• _•••••• _._•••••••••••••••••••• _••• _•••• M. 63'J. 438 Wg, ~511 16,515,Nr.l -··-·····ss,-ioo· :::::::::::::::: 

Main" ...•.••••_••.•••.•••••..••••..•••••.••••.••••_•• 1. 2<.o.~; 62&,00/) ••• _•••_••••• ","" ·········20· ;\Iarylaod . -. -. _. _. _.••••••....••••..••••.•••••••••..•• 10. ~'6.:137 2£H 950 415,122 

MaWlchusc!ts...•••••.•... _. __ •.•' •••.•.•••..••••..••.••• 30. ~ro. 6118 73c.; 270 9,BIO,279 2,050 Mlobiltllo -. . _. _. _•••••••.•••••• _••. _••••.•.••••.•• 171,061.01P .\r,9,318 28.&12,[..\7 

MlnnllSota .•...•.•..._..••••••••.. '.'.'.••••••••••..••'." G. 22\1. 730 261,080 " " MiSll!l!sippL. 

'" oro __ .•.• _. -. •..•_•••..••••.•.••_••••••••••..•• ',oro ',000 First MlssonrL••••.•._._ .•••••••'.'•.•'.'.'., •••.•'.'.'. 6. 470. 000 ······i(450· ""
 ~91,4mi

Shth MissourI. _•• __ • '. _. _. ' •••.•••••..•••••_••• _.••••••• 17.701.~73 222,200 1,041,750 • __ .-. __ ._ •••• _•••••• _•••••••••••• 

Montana.....••..•.••.••••••..•••••••.•••_. '.'._. '.'••••• I!~, ~ro .4,650 __ ._•••• _._ ••••••••••••••••••, •••• '-·-·':;'_850· N ebrEl3bl __ • _. _. _•• _'._. _.'.'.' •••••••••••••••••••••••• _•• 4:lU,3W 16,200 ••••••• _._ •• _. __ •• _••••••••••••••• 

"'oVlldo......_......•••_••._...,.,.'_.'.••_.•.••••.• 0 ..... ,.. .-.----·,'j~,_ooii- '00

Now Hampshire.••.•.••••••..•••••_••.•••.•••••_•.. ' ••. '. r,l,2f)2,~86 9, f\82, 54.9 

lI'i",t New Je",,"y_.•••_.'.'." .••••.••...•••..••••_.••_._ •• l70, 422. Q87 1,252,2400 25,466,582 ··-'·-··~,·~r~r :::::::::ii~: Ftflh Now Jm-scy.••••••••••.. ' ••' .•' ••, •••.•.•••••••• _.•• ~S/j. 3r,o, 260 14,646, [,01 lOB. 102. 020 l'lMl New York:..•••••••••_.•.•••.•.•.••_•.••••...•..•••• 23,963, 125 1,156,757 4,B&2,593 00, 200 ~. or~,

Sooond Now York_. _•• _...... _.'.'.'••••••.••.•...•••.••• .l7,9~\717 1,639,370 4,£Il7.300 470,300 2-1.075 

Third New York.•_._ ••••....••••..•••.••..•..•....•.•••• 48.0.\7, 687 ~,371, .61 19,758,173 1,502, 300 8t,71D 

Fonrt.eentl: N""," York _._. _.••••••..•••••..•••....•••._•• " roo 797, 028 2, 500, 005 7,471,188 2-1, SOD 100 

Twenty·nrst New Yort..••.....••••, ...••....•••. , .••.•_ .:I, 764, 275 ll,400 428,050 

.............­

95!i'_~ -·--···23:2~0·

5, 2~O ..._...••.•••_•. 

s,'$i,.i. -··-········4;;;;· 

-··-i;m· ::::::::::::iii: 

-··--·····;00· :::::::::::::::: 9,71:1 '.'_" •• " ••• 

524,675 ._ ... ._._••••••••.••••••••••_. 

',~ 880. ~~9

1. ros, ~H

GIl. is ~OO. ~~,

~O, SlJO 

9~,Gn.,~

IS. Dole,. ~.~

:1-1-,300 

3lJ. tOO 2. 7:l:'i

WJ.1l75 ,'''' 2. M2. 9:'0 

----r,i-;3ro· ...::::::::::::::: .... ---·~46._~~il· ....­

('2.050 J,roo --'-'-"'--'i'-oiiii- .::::::::::::::: ~. 'lH. 329 113, 002 ~2,',

l~, .1i0 __ ._ _._. __ .• 

14,oro 

'" "" 16, s.;o 

,,~

B.860 '" 76, .\75 

2, .Wl. fo25 

H. ;;; • ~fZ5

"'~ 3, n.. 

1r,o.6.50 .1.100.300 

SlJ. ~I

~~1, \r.,i 

Twt!otJ·-efgblh .'lew 1"orA... ••• •••••••• •••••••• t\ 210, llS.'i 

~~ g~~i: ~1,259.675

TWe1f1b 

i~f2~f"iii:i!!!!!!i!!!:i!!i!! PenmylvlI.DlA.••• _••..•••••.•••••_. "_.'•••••_... 1, '~~i ffl; ~g Tb'0otY·lblrd Ponn:sylvanfa._ ••••••••• __ •••••••••_.,..... 40, r.s, 1136 

~~~I.! V~rmoot - - ­ -•...!!!!!!!!.i!!!!!!!.!

_. _.•••••••_'.'•••..•••

••!!i!!! __ ••••••_!.!!!.! 

•• • 

";~..'i. 2fIO 

~~i~!r~~i~:: :::::::::::::::::::::::::::::::::::::::::: ~:: ~~: ?~~ Wyoml og _ : :::::::::::::::::::::::::::::::::::::::::: 23, ~; g~

1'7;;~CO-:"=:C="':-~

~;::~~L ::::::::::::::::::::::::: ::::::::::::::I-:C:C~,~~:C: ~;~C':O:O~;ll----'~c:~~: ~c~o~:ci:l~;'II: __._1~;~c':~~c~c: ~c·~:c:, •--------­ -•••••••••••-.. ••••• ". 702. IJ6l. ~, 142, 021 &1. Wl, W~

" 

'fO'fAL~ FOil fl'fA'1'~;S COMPR1SIl\O MORE THAN OKF. COLLECTION DlBTlllC'r 

"TAU
 Cailfo",h... __ _..••••••. ••••••••••••,•••••••_•••••••
 miMIs. . .•.•.. '. _....••••_' .•_•••••••••••••••._•• _'.'.'.
 

f~~~~.::!!:!!:i!iii!!i!.i!i!':::i!'i.i!ii'
 

gum"'. 

52,8,19.769 

21, lBI. ~48

2.1.2JI,~G~

5.">.\ ~&l, 2:11 

l~.\ 7~~. 61. 

m,1JoI7.0'4 

1,~(,(j,\'J~,~7'1

7. W2, 81( 

]o.·"m~" I. 15II,:::li0 

MS,021 

7.'~, GW 16,~~3,&'1

7,121,89J 

,1, !I8!l. BOO 2, egg, 825 

H,05O 

Num~r

l7, "Il, 2IJ6 9, un HI J,633,IM 

113, 5r,1l, 002 

3., ;G!, \l8B 

a. 442••47 

llJ, 744, 2!J3 

2, &42, 020 

N"m,," 

T.l, ~95

332,076 

2,000 

I, 7r,S, 743 

2,102,6W 

"'-.~ "'" 9,713 

N"mbrr ~, ,\~5

2, 100 

~,O~

~a. 100 

llO, GM 

&',2 

2J, 2{0 ................
 

N".,,"'r

71, ~20. 7r>6 JI~7, :62. 70 

34, J~2,11&'l \l\I,l'f~.61

26, om, 021 54.~flll ~p

om. oc,2. 613 1,C<lQ259.r~

20~, "ZI, ara 54~, 71l. 62 m.flllS,~OJ I!'S, 171.~5

I, 7SJ, 621. B63 ~.Ol'O,OIlJ.I::I

I 0, ~50. 4117 2\I.MI.!G 

-, 

-- --- -- -- -_. -- - - - - --- --, 
TABLE ].~.-Cigar3 u."eighing marc Chall !J pOlJ.nd8 p,r thoulJanti .. ,.[(11I1<f0ctured and remoIJed tax-poiti for d<l7llc,t':c consll'lllptioll fuml cusloms 

b,mded monufacluring warchou.~e8, claa.ll 6, by classu, calendar yea.r 1,958 1 

Tahtlc<!o w~~ MBnu. I_~ 'I ' _"~.~m~"~·~"1 '~U~~C"_'_"_'I 'I _ \"a1uo of n~mJlll

1u busl· 10 bus!· Un. f!ctnred u~oo

nM3 Oponoo OkJ9e<'J DOSS St.cmmod Bcr1lp:! Clr,,,-, A Clu•• B CIa.., C el"",]) Cln..' Po TolJll l..... I Dee. 81 nowm"'" 

--~----------I--I--I-I---I--~--I---I-- ]I.·""",,"r N""'~fT Numbn Numbtr Numh' 

G51,31~ 70:2.8lia 32,072 82,91l,~36 2lI,lH7,6(j' 

J'llund. Poun4J J'llUn4J J\'ombn Numbtr 

I,OOJ,17b lSo St2, 9M 1J, ID8, ......S l,lil,683 S2, ({T1,M7 ~2\I.:lllO. .. 1935.. _........ t 2 0
 

'NT,432 ~. 168, ~(H 11,769, SOJ I, !oll3, 2lIO 52.MI, \l96 29~. r>4z. .. 1937._.. .._. 5 D+ ': 38Il.ll2O tl>U3i 850 14, 3~, Or. I~. u3.,m"'_I--'''''''''~:'';';~I~~~;+~~~~ I-'~~;'CI~-"::::::;~

Jrn:refl!l'.. _ 2 7lH,OO 21,7l>i,520 1,268, Sl6 ZO,lf,O,OOI JJ3. '4'i. 

~~

'--i2i;3Oi' .......
 ----_. -_.- -.'-'-'.' --'. ....... _...-
 DeereMe.. I ._. __ .•• 1 2 ~~:~~_ "~~~~'I""~:~'~~~:~~ .~~ , 

'Compll!'d rroD> D>ODLhly ,oturll'l OIl!<! ,,"Ub tho eollO':iIOr 01 oustOlll'l by LbO nanuractL!rcrs O(oCraUog tbe "1ll~hou"'S. 'r~o /l.bo'~ nrnrN AID not InrJ~~l'<110 lJIbla l~. "'hl~b !]]o'"s

OJl"DlLiorn or la.LorlC" under lh<l Inuoroll1-rovenu" lBwsoolS. Th= bonded manwacllmog wArehou"",~ ar-e o]ll'raled u.lll'Il"ely uDdt. tll'loms IUII'O<' 1.100, UhoJ., Ih. l'rD' 1~loos 01 

'rille Ill, "'-"'. 311. 01 tho TBl"III "et at 11130. 

X 0'1"1:.-" ..er"ll:" qu"ntJty 01 It:\! u:>b"ee<J u:<t'<l 11'" 1,000 diBn. 2O.0l. p<lnnd•. 

,..~--

TASLJ; '5.-Cigar. u:dgJ,i1lg ,wi morr Ihall S paUMS 'J'l:r ihousar,d' Qua1lI;I!! 'If lobacr.o llud, nuPllber of ciou" f!llHIUflldllTl'd on I"'nd 01 emllT7U'ncrmf.nl ''IF''] rios, af yrar, rcmol'ed for rzport and IllZ-paid, calendar year 19'</8. by collcc/ion tiiMrict8 (Ind /'11 Siolc, 

'I"ox·pald dll.r·

log 1938 

n~mo,-ed I 

Or> ho.od J.....!----T----­

1,1039 On hand JIlD. 1, 1938 

Cigars .....irhin' 1101 more Lb"" 3 pcunds PO! Iho\lsaud 1 --,T_.b_·_~_"""_,----'1

80rup•. cot-r 

l M n ! ljn~I'OInll'd l'Hemmed lio~~,'lnd i ':,;~ d'llPlogS ur 

-------------f-------------I---I---I----j 

Vll1000l 

,lJImp! ,,,'" 

O'~TmcT l'w"d. Puund. Fuund. "-um~fT N"mb" ]I.""mbfT N"mbtr ]l."vm/Ja 

Fi,stCalilomia ••••..•.•_•••••.•.••••.•.•...•••••._. 7 7 ~,a23 ~700 $4.TI Florida ••••••••.•... _.•••••._.......•••..•.. ••••.. 2, ~i3 3, ~F; --Ii:W4' 0. '7~, m ------.1st;;" 236' ......iiii':jlll ..... "2;020' ,00, ala " m. ss 

flrotNcw!orsoy•. _...•.••. _ __ 7M l.;r,~ ~~J,r.o :i--••--. MI"""_"". H1,~,O N'.5,~2

fiflhNew!er!l'}· _.•••.•.•_.. 10,771 J7,BM ----i;,jiii· g,2~,~OO .3~,~61 ,~2.~O •.•.•••._... B,!i.10,4~O I G.~27.33

S••ood New York __ •.•••••.•.•••••.•.•••••.•••••.•.•• J,014 SOO 1.372 lm,~fi~ 6~o,r.26 307.300........ ],210,000 007.9~

'1'hlrdKcw1'ork _............................ 722 1,101 2.M:! 1,033,~00 130,060 J22.6IlO 10'-000' 1,~2~,700 1,21A.~

KorthC.rollno. __ .••••.•••••......••.....•...•••...•.•.••••..•...•.• _ ~O,C96 H,377,6EO I,UO~,120 f.M,4?O •.•.•.•••.•• 1~,n2.3Z0 11,116•. 24 

Elght.o,olhOhIO _ _. 1~9 ..•.•.•.•_._ l~ 4IJ.H)O 1,~W 3,100 '!I,2ll0 :I(l.J~

~;:;~t~;:tl;I!~·j>i.;;,;,:i.i,;,iii;,:::::..::::::;::::::::::::.:::: 1.i ..:::::::::: :::::::.._._ ~7.~~ ---]2;700" ""'iii;iilO' :::::::::::: lln.~~g 74:~g VI,gIDl8 ._ ......•••.•..•....•.••••_... ZOI,'IB 1~'l"49h 120.~,1l.7'0 10,6llB,J24 7,I~i,gm 1,100 J2~,~nO,7P4 112.H5.~~

10181,19:)8..... ' _. ----;;'iW6"-n8 \00 I 16,192115;~I~fil--{l.084,~~6 -----;00;0-107. Olin. 3.0 T17.Bl7 76 

::~:":93: .~::::::::::: :..:::::~::::::::.: :::: ..:~:I.:~ .1~:~~~I~.2~076 ~e ~::~::~. _~:.::::: ~=:~~::~:~:. _I~,,:~ ..~~~:::~:::.I~~~~ ..::~.~~ D"'''I\.......... ..•.•.•••••.. •••.•.•••.•• ]00,2051 47.5371 10,7841 45,605,2671 •• ..•••.. 4,173.lgS I ~7,W4,mo. Z!i.2JB'~
 

'l'OTAI.6 I'OIL STATES COJl-ll'll.ISI:KO MOnE 'rRAN ONll CQLf,ECTlON D1STll.ICT 

, Ci""'8 "'tie 01'0 rorno"od from lBolorl~ 9:llIlOnt pArment of 10. a'lollo,,"", (0) For personAl ooommplion ....d C>]Jcrlm.nlnl pn~: First Callromlo.. 12'3; FlorIda, :l:!,ll~:

Ol'l'goo, ~; fIl'-Ill, .'l2.!oIO dlfllZO. (h) )'or U!I(lS' ~~a 010"'8: '·lrgl"IO>, :Ill,OOl eJg...~.

~oTE:.-Thc nllmhr. of ("dories III bu<tnl'lllll UO luclud~d In table 13. Anro~e qllo.olay or leal u:>Lnero 0>"1<:1 ptr \.OOl.mall CIl1"UI, 3.B.1 poundi. 

,
 "TH~ I FOT;M, P01lnd.!
 . I I r~"', I N,",,", I I, ~Ig 10, Ho,;;"1'l S7,m.7~

New 1'e,l; 1.7M 2,010 2,f>.10,:.f~ 2, llll (~ N.Wl....l·········_· __ ·········..··..····•·•······ · ..1 17,."1r, 10,106 I ',~
TABLE 17.-CirJareIlB~ u'cighing not more lhan 3 pOlmds per lhul.lsand: Number oj jactories operated, qum,tily of lo/>orco >l8~,1, l.umber of 

cigarettes monlljarll.red, on h<llld at commencemenl awl ck>~e of year, remol'ed for expIJrl and tax-paid, calend<lr ye'lr 1938, by collection 

rl,:~lricls <l"d by Slotes 

119. 5n. li2 

$~. H12, 11lJ, ~'i

Value of 

s(amps u5lld 

11'"",1,,, 

~. ~:I1. 380. 4,'~

1(18. IiOl 

1O".7fi'l '"" ~. r,r)(l 

12. 00:1. G~O.;,.lU

4. I~'". 000 12.001' 

J. :l5J. ;~Il

8.723. 58!. p'.'n 1M. <10'.1 177,804,070 

910. OW 

53. ~rJO

215,000 

G, ~OO, 000 

~34. 700 

H. 020. !lOa 

Nunt/'''

Zl1, 161, t(t, 

Numbe' 

~. 80-1, 8W 

'. 05~ ._ .... ---------_ ..... 38.911 

Number 

I, ~2:;. 000 

Nun'b" 

:1. 2;0.~!:: i~~

'77;ii42;040- '.j7;.iii~~iIJil' --22:(540;800 

215,SOO 

212 

~"

POl.nd. 

0,691,575 

; Pound. 

995. WI 

1 

,

,

,

,

,

,

,

,

,

,

, 

, 

Dr",,,rr.T 

Fi,,( C.llilorllih. "',. 2 

2 

0 

1 

0 

505, ,\1 I 20 ..... 1. ;lu 

7. ~a

:I•. Oll.(f}J.,)g 

12. -lll•. 00 

MOO 

10), aul. ~l

2r" 170, 7-l~. ~7

~IlJ.SO

,":"', t12. 2\ 

2, Pro cr:. 

l.\Y 90 

Si,lh C"lilc,rnill .•_ I 2 1.027 

Co",,~licllt .. _"_ 1 'J l 

m I . Florida..•_.______ 2. 'J U '"' , ,0< 13, :l-13 L, 511. '". 79Po 100.916 

FiraUllinois.. __ . __ .. 2 n J " 

17, 6j~ J2,m.,02~:~g Ma'lsaohuselt'l __ ._._ S 1 I E:"n(ucky.. _ ..•.•.. J 1 0 17.435.622 9,1)52,239 

8.2,2 4, 31G ~.a!1l,6H 4~G,2iW

~.iichiga~ •. _•.,.. 1 I) Q 12,or,o .•.•.•.• _ '" rst MIS'otIr!........ 2 n u
 10.000 " 3. MS. t80 150.01,l) 

FirUI NcwJer"ey..... 4 0 l 1, 445. (B~ 8,781,1 Hl, 010 4r,,1,I0 Fir~tl\ewYork 100 2. In, 810 In. 417. 159 397 155,500 1.4~5

~"oolld ."/011' y'''k.___ W :, 4 121.M;I "' liS, 7{1~ " 10.784 178.8;11,215 1,~I,j~5

ThIrd Null' York._... B 1 ~, 9~2, 110 U ,'Qurteeuth Now " 2. 'II" '" york ._•.•.•.. __ I I) ••..•••.•.. 'rwoDtY"'li~hth N~w

'York...... _._._._.. I 0 o ...._... North C~roli~•.•• _... 0 (J , 23,010.801 i~~;7i~'-':7';' Tiiii;iili' -85:277~47i)~iii2'

Fi''ll PuIm'yh·~~i~.. _ LOG 21,~l 12,~n~.ii~ 41 5, ~60, .IM, .\20 

'rwoWh Pom",-I· • 

vanla._........ 1 0
 , .­ ,11. I~il. 075 Tweuty-thi"j r,mo' 

sylvanla.. __ .___ 1 (I 0 l 59 2(J 2"'3~O ,j50 ~.;.7iill 80.2:, 

Virginia.......... 0 0 9 4i·iiii5;3ii· 7T.430,1~3 6.161,',(I~ ."dn~!H~u 179.&l~.~~Z 2:j5;362,-I78' -i;6(i7;~J3:~i('- ~',,~8~,5~HH 1-14,452.579. U 

'l'ot,l, 1m. -81--9--,-,--- 75 I~S, 'IO.S~O 2'15, 172. ~24 1O.I&I.Oli 1171. ~%, 3~2 an 12." 277. 2j~ .iOO. 995. 9f,j 7,2R7, ,10,1, ~lO lr.l. 4M, ~.Q, n;l WO-.-'-W-.-'-'-i.; '1'r;l~1 1~17 87 ; IJ 81 19l :l(l1191 2S~,707,OI5 7.781,58~ 1~:l,'o~,JI~,;I~O 7'l5.H9.105 423.277.243 o.GEm,~~.'il l~".iS2.r,30,7ig ,188,317,S92,:13 

iJ;;::::"::~ .:.: a -..-.-.-.-:_1~71·····- d~IT5W~~O~- ,.:'.~~::~ ..::~~2. 4591 .. l~:~~-',~-"-'-'~-'-'-_I~~i-;-j;-'-6~-_:-,-:-:~-,-~-:~~ _.~gO-.-'--:~::":~~ -__-_-_-~:-,-•. ~-!-,-,'-.~?~ __ ..~:J:':~~~~l~

N""'b" 2. 937. ~r,i, 989 

Numb" 

23•• lui, IJ(lO 

T-OTALS J'OR STATES CO.\i1'R1SI~a MOUE THAN -Ox!'. CULLECTIOK iHSTJ,ICT 

STATE I I P,,,,nJs Pound. POl,"d. . I ,"-"mb" NI''''~tr N"'4~,"

r:.lirornin._ --._... ,,~ .', I ~~j.~O~ (UO~,(J(I2 H~.81O ~,2m2.',1.4~~ 1.725,52; .1,808.SlJ.' 

:-IcwYork_ ... _._. 27 ·1 7 21 l2fi.7';..1 3W.218 Il,;jfj(l j~n,fJ';l,n\ 1.'1l7.6Ii~ 1 2.2\l0,SH 21~. ~lIIO 17~. 9,12. 00(1

I'.nnwl"ll"i,'. 8 0 0 ~j,'~2~ 12,~02.812 !O3.(;";! 5.5nl, 716.89,\ 2.7H.ilO r,r;.7511 111.'tH. ~,Il .~. 302. 39~. 950' 

, Tile ,,,,n,b,,r or ['"lorio, In bminess incl"'le, TlJO.<t i"er"r;", «h;01, maDtdael'lrer1lar~c cigarette, sllOwn hi lahj~ IS. 

I Cl~n,,,, te' .We"O also removed from footodes Wi[l'Olll l,~yn"'m of l~x a, follows. (,,) F,)r 1J",,,"ualll consumption llnd eXll"ritn,·"I.~l PU'l~l."'" . Fir;r Ualifornl!l. 370: sinh Calif()rnl~,

149; Kunruc~l', ,'.':.'.9.260: seoond I\'ew Y"rk, 11,7H; third Now York, O,.',:lT; V'r~'ni~, 1,.\'I9,rjW; t'li "I, (0.277, 7,,2 oig~rett"'" (b) 1"0' ,,,e ~I I.hc U"" c,l SI a~es: Kent\Ick;-, Ill. I~O.OOO: nllh 

New J """l", ;,iiO.lllhl; North Onrolin,. 22.9,0,01)0; Vlr~inia. 17,510.000; total. I.Q"'),o;INJ e'~flr"t!O'. (r) ror US" "S Sf'S store_ 1'1,,1. C.hrornis, ~!,41 ~,(~lO: Kl'n tlloky, IO.4f"\;lOO: fin h N,''0'­

Jur..;-, 39, 1I)1.~1"; ",.,on<l New York, 12.000; :-.'",th Carolina, ~7, ,392.240: Vlr~i oi•. 21r, •. I.,r;)]: IOIAl, 8f09.910.44IJ olgmetlos. .~vcrage 'lue'1T.ity 01 Ioar tobaccn "sod [lor 1.000 cigarettes, 2,82 [l<),mo •. 

TABL'E 18.-Ci"<lrfllf~ wei,qhlrlrJ more than 3 pounds per thOll~llfId: Q',antlill of tobacco used, nUI/'bu of ri.Q<lrdl(~ nWlIllfaellired, <l1> harld at 

commen"'mrl1l <lud cl(J~t Ilf ye<lr, remaved rm' export a>ld tax-l,uid, calendar year 1938, by col/ccllon d,Birlc1B ond l,y 81(Jlc~

Romove~

For exp"T' Tn,·pRj,) totion (\lItjOR 1~38

--I~~I~~I---I---

QI~ar"(t"s «oi~llin~ rnor~ Ulan 3 poma!s per thou""nd 

Marl"r"" 

lllred 

Soraps, 

Olltrinr'. .., cUpping! 

SI,emllled 

" G,903 m 

1,626

., 

TOTALS F.OR STATES COMPRISINO MORE THAN' ONg COl,\.ECTION DTSTRICT 

}·irot'C:alllornl~._.. 81,111 California_••. Massfl-('lll,.'~ll"._._.. .......•. •••.•.•••.._. Second New Y~rk _.............. ,. 

TlJird Ne« York. ••...••••.•..•••• _ North Corol;u..... _ F"st I'Goo~rl\'an;a.._....... "_ •.. 

'l'",e!ltll Pmn!!'I<M1ia_ 

'J'ot.l. W~8. ••••••. ·1'01,.1.1937...• •. 

Incroase 

Door=_.. . 

DlsrmeT 

Cali("rnia BTHE • N.mO" SIA. D8 __ 1 Po""", I Po""';, I.~~'~.-I N.ml,':", ,__ ~"_~·:.I._:v~_"~'::··I··~·.'·":1 5.400 I N'~ .. York ...••••••. -. __ __ .. 7.125 I,an 21G ].774,380 lJL1lD I. M,4oo ..••...•.•.. 1.847, 090 l3. 2'lIl. fl5 hnn!~·IV8nJa •••••.•.• ________ ••••••••••••••••• ~4Q ,_._._ 61'''' 140.~OO I,:IIJO I,IX(J ..•••••••••. 140, '100 1.013.04. 

Non:. The nUl1l oot 01 r""l,ories In bllsines~arc lnclu<lod In 18bJ~ Ii, ),. wr~f!ll quantay or leaf tobaueo u.sed 'per LOOG large ~;gar-ett(-" 1,37 pounds, 

- ----- ----~-- ~- -- - -- ~_.-.
" 

'tABLEl 21 ,.-SlIm'lIary (If operatio/l.8 of manufacturer! pI tobac.w and cillors, ClJU-lldtlT II"" HI~5

MANUFACTURERS IN DU;;Il""ESS AT CLOSE,_O:",F~'"-'F."A~'~~~~~~=~~=~~~~~ ~~

Tobooco IU/IDlII..,lUttT'S 

Pro<.luclUlI- ProduOlTlI::- Plu~ \Qhftoe<l e..clu<h:~\".... _ . ..... _•... __ .. ' .. ..' _...•... .... __ .' ___ 4 Email ~;flllS ex<hllliwly _ __ .....•. _. Twl!l WbuCCtl (\.Irhl51'l"c))' _._. •• __ ."•••• _•••••••• __ •••••• " •• __ • .'•••. _____ s L~" d~= ~",lusi<'"lf _.
 ~IIISlJ cigoreU{'! eXc!illl,c1y •• ••..••••.
 Large cigorett.e' e,"l~~j,ely

~~~~~5i~~1~m~~~~~::::::::::::::::::::::::::::::::::::::::::::::::3~ '1'1'1'0 or mom ldod<_._••.•• S"\lr. n~dughnly, __ .••••. ..•••.••.•..•••••.....••...•..••.•._ . H 

Two or more kiml' •__ ...•. , ..•..••••..•.•••....•_•...••.. _ 150 _•••,•••••••••••••••••••••••••••••••••• 3, 91 Q 

ToWiJ •• ••• •__ .._••• .. ••_•• ••• _• ". __ • __ f,32 

9Ullil] m""urMt=. "''''Ill ~,I<lU" __ ... . . __ ' __ '. ... . . _. WT 1 eflque pr06\l"~IS Bu6 olenl",s. _.... __ ..• •.••• __ .. .• ..•__ .' . .. _.. n 

Tow!.. •.• ._. .. . __ Sl2 

.­
----

-------

---

--------

Fnrront or ("tal 

lu~,""",, C+) 

d~o ..."' "-.".(-) 

193; 193~

I Nilmber 01 manu[aclu..... 

1-:7 

O~l]!u~ of toO""'" (pounds) 

TABLE 2l ,-Slimmary oj operati01~8.oJ waTlUfaclurera oj tobacco ond cigar8, calendar year 1938-CDntin\led 

NTTMnEH OF TOBACCO ~IANUFACTURERS,AOGREOATE QUANTrfY OF EACH KIND, AND TOTAL OF AI,L KINDS OF TOBACCO PRODUCED, 

CLASSIFIED A~ TO OUTPUT ~Nn PERCENTAGE OF TOTAl, PRODUCTIOX. C~LEXDARYEARS 1007 AND W3B 

M~nnfacl:ura~ lobi>CCQ prodnrod 

~~~~~ ----,---,-------,-1------,1----,-----,---­

Unue, 51),001..... __ ••••••••••••• __ ••••••••• __ 619 2.380 I 13lI,022 J, ;!,'A. 188 I 84.121 2,14'1,203

:i'.OOO to 100,000 •••••••••••_.. ••••••••••• _ 102.729 100,7118 ro.lllli 

""~ ~~7. ~,.,573 ';12.713 I. 203, 990

Im.1lKI to 260.000 .••••• • __ •• •••••• ••• •••• ••••••••_ .n " ,\3. f>W-I 4:\0.129 7, 0&' ~2G. 281 &1,\, lffl lUG, 201 1. n;\8, 598 WJ,<»J to .'.00.000 ••••••••••••••• • _._."••••••••• _ 35l, I~l 1.201.670 23. 389 74~. 773 1, ~:rJ, 247 4, l4Q,252

fAl.(»J to 5,000.000....... •• __ •••••. ._
 " 3.4~B,8O'l 1.608. zn ••• _________ •• 2,012,1120 :, t, l~.' fIJI ·2~ii47'-7gil· Lr" 687. 386 

o\-.r 5.000,000.... •••. ._._..... •••••. •.•••••..•• " .IU, 4~ I, S{8 2, 181. 0'<Il 4,428,001 38, S4~. ')~l 188. 7'.lB, 601 34,845,02.'l ~IR52(i.09O

ToLIl1_ •••.• .••...•. _••• 'W M. ~1l4, &16 5,t,1i8,854! . ~,5:;2,~~6.. ~2,m,(Ir,~ I 200. ~g~. 5g1 ~7, 173, 1M I .'l45,3G8.538

-, o. 

SUMMAkY 

rRctu,~rs Ping Twi5t 1:'ln" ()Ill, Bcra\' ch"w· 

I lflg 

Underro.OOO..... _,, ._._••.•.•..• _. . ••••••_••••_ 1(1,000 to 100,000 •••••••••••••••• __ .• _•••••••• _ ."W lOO.OOJ to 250.000_ ••••••••••• __ .__ • _••••••••• •• _ , ~,((lj 1·0 w:),000_ •• • __ •••••••••••• __ • •••••_••••• 6OO.00J lQ 5,000,000 .••_........... ••••••••• _ ,.," Onr5,OOJ,ooo •••.•••... _. ••...•••.. . " TotaL •••• ••••••••••••• '" 

I l\J,,"d. Pou"d~ I pmmd.l II', 6~5 22':1, :14.8 59, 3~1

W, J84 102, 7m 27,890

67.270 ~~'l,97Q ••••••• _ ~Of.,l)olT 1. 484, 60s 231,227

2,24!l.17T 4,676 3. 77'S, 67'S I 54. (0), WI 2, 466. 576 4.670,""14 

.'i8.S30.SOI 6,774.192 1,900. w.o

1937 

PvU,fld.l 

5~5~7

~22, liM 

15'.311 

tCJli, 214 ~,212.7ro

41. 005. gg~

45, ~M,~a J~7, 774,321l

19~8

Smoking 

1-'<,""d~

J.~17,274

71l6.710 

300, "~~ 1.842,700 

t. 109, OO'J 

17Q. 2M, !ill 

8null Tolal 

PfjUM' Pound' ~2, ~J8 2, 375, 063 

J, 449. 2<16 2(1).818 1,181.273 

--_........­ 4. a2ll. 7!lJ 

2,033.615 H. 3.7, r,39 

34,808, 037 3Ifi,855.700 

37. HI. 208 3~0, 57\1. 204 , 

Iiod'r SIl.OO~_••.._. 5II.IXJOlr, llJ<1.ooo. __ 100,000 t~ '15(1,01.10 _ 

~ro.OOl to WO.ll\lU ••••••• _ 

.10:1,'.100 to 5.000.000_ •••••••• ~_

<) \'~r ,\000,000 •••••••• _. 

Total. 

N1.1.\!lI~R 01'· CICIA]( 1I1A:'l,;F,~CTtTnl':kfl. AOOREGt'I'~ NUMBEk O¥ CJn,\RS PRODUCED. CLA~S[I'[l'.l1 AS TO OU1'PllT A,,']) PEH.CEN'J'ACU': 

OF TOT.H, rrVJDUC'J'lON. eALfi;NIJAR YRARfl,l~~; AND 1938 

l'nder ~'.(J.ooo•.....••_._ __••.•••..••_. _. __ 250,000 [0 ~,ooo _... -- -----------.-- . ,\00.000 to 1,000.000•••••••••• ______ _ ••••••• 1,000,000 to 2,000.000 •• __ ••••••• 

2,000.0lXl to 3,(0).000 ••••::,--:: ::::::::::::_: :~:: ::::::::::::•• _ 3,000,000 to 4,1)1)'),(l()Q __ '" 

4,000.000 to 5,00J.'llI;J.••••••••• _. ::::::::::::••: ::::::::::::::-- -••• 0.000,000 10 ;.6(1(1.000 ••••••.•• J,:<JO.rm to 10.000.000" __ __ _ __ _". - - - - - --- .....••• 

lO,lI!)J,'OJ to 20,000.000..•••••••••__ • -.•••••••••.••••••••••••• 2'1,000-"00 to 4O.{J(J{I,000 •••••••••••
 

O,..,r ~O,OOJ,OlXl..... •••• • ._" •.-:.:-:.~-.~:: -. -- -- -- - - - - --.
 

Tot"!. ....•.• •.•...• ._ ------. 

~-

4.315 

I;a 

'""
 " " L~

~,' " 

" " •

" 

,I,sm 

~. ~:J.4

" 

,~

"
 .­'" 

l' I 

.. 

"

" 

" 

4.430 

I_~m"bet Or manurn~~

lnr!ft',,"'" (+) 

door"",," " (-) 

-~81
 

-~
 

+<-,

-, 

-.

+'

-,

-, 

+< 

-,

-4Zl -'I


19.17 

N"",r,.r 

17:1. li73. 480 59. M2. 707 71. 777. ~78

ltl!l. 167. ,00 

in, ~I"\ 1142 61, on ~;~

61. 2G~. t'J~

1m, ~J", ~Q,I

111"2t,&!l~

h8. 802. (il32 793. 91f,. 5m ~. 170, 3<>8. 971 

~" 303. 368. 8:J~

~r Iltl7 193~

I

, 

dpp'''~''' (-) 

-----­ Numb" 1,'Jtmb" I ":t. 493. 1,9 -1O.0~0.~91 3.~1 :UO 

!,J. Wi, '1B2 -5, 566, ~2.' I. 12 1. 07 n, .01, 814 +1,926, 33(> 1.35 1.17 91, ~I';. ~I~ -1I\gn,4~4 2.1}l 1.~~

75.l)ol~, OSll -1,9H<,S.~' 1.45 I.!() 

00.4(>2. tJ'l:l +5,4:liJ,z:!~ 1.15 1.32 5.1.001. 7~2 -s.~l7.7n2 1.11) 1.116 126,~15,2,J -U, XlI. Q~2 2 84 ~. ,I~

llO,749,41n 

345.640.693 H, ~2t. 02,\ 

-113,~~1;9S9

~. 10 

8.B.\ I 2.33 Cdl9 77n. ,,7, ,\74 -17, 13S:1I7t. 14.~7 15.(9 ~,0;2, 121, HI -W3.9<l.5,~39 MI.8il Bl.Z7 

~,~t4,7~J,1lO4

ARr,~gnl" "i~", PR(ron[ ,,[ total [oC<JdllctiOtl rroduction 

"<e':' ,.;;- -~--

-28',<'IJ.0'0 1~I-mJoo

-~ - - - ------------~-. - - - - --- =-=-- --
, 

t ,"

.

,

C': '" ."': -" , 

~~: Jig; 

, 

,..,;:';;:;;:J;lp:

• • 8.Sgg, 

> • ••••

Z ", , C 

C 

Z o .,."• ~;;§~ • 

. 

" : ::3 D
 , 'I ' ..

,,~

§ , § 

.. : i 

1;!

'§!, I 

.. i ..'", " 0

L' ri o , 

t 
------------------

______

122 REPORT m' CO~lMISSIONER OF IN'XEH.NAL REVENUE 

TABLE 24,-Withr/rowal of 1f!a~focllJrl'(1 tobacco, muff, dgaTS, (wJ cigarcUc~ from 

bonded internal revenue I'lbacra 8W MOTCS waTehou"~8. for SMp"'~'11 or ddiv(!1'J IU 

IIfa stoTes, fiscal yeor c'llded .Tune 80. 111.'19-Continllcd 

I I Dellv....ed 10 v_e)s lJ ~c

Tlu'l'a"l Il""'r 

:l:a, l:l'l 3. ~ll

,... .. '." '" >00,200,255 7'2, M2. (lOO --~;;;'S5;i3S- - ~.loo:7io·

~".Lnrned conm OJ ClOSS ot pl'l)l\ud In !o'ei\:D. In tnle/'<.'OO.<ta1 Unlt<>:1 Slate/! to IOWJry J'fJ.lgl, 

tra(\o trade Oo'.... nmem 

To!l= and M11ll" _________ pollruts__
 L",~e ci~ars .•.. ' __ . ___ . ___ Dumber_ 
 

S",,,,II cigaretles- _. _________ • _.do. ___
 ..io; iil; tOO 

TABLE 25.---,--DrG,wback oj inicrnal-rCMllue lares allo'IJJul on lobaao, snuff, dgars, 

a,nd cigarelr~8 .orpQrled, '.itaT ended Jtme SO, 1939, by pOTIII, and cO'InpoTrllive 'olats 

for the yea.r8 f'rided Jlln.t SO, 1934, to JlJ71~ 30, l.9SR 

E~llork'd from port of- ClWms

N ..",lxr1 Norfolk_. ••••_• _ N6wpnrt Ne'IW" . 5 

San Fmncisco ._•. '_' __ ---- Total. W39 • •• _ Hi 

Total, l~3S __ ••••.•_._._ 22 

'l'olBI,lG~?__ _ ••• __ 37 

701sl. 1936 '•• _, .c_. _ 38 

6'J 

To!'(\(;co CI~""< I C]garelte.'! I Drow· 

TOI.L 193& __ 1~8,21J.) 22.~0\II {,3~~,1[H

'J'otnl. 1934_ 51 24.04J 1;8,500 G.1.11O ~~.200 17,;'O.lm $.176.?1

T_'l.llLE ;j!f>_-Dome6lic olld 'imporled rirJllrelle p~penl ond lube8 wiihd,oW1/ «nd i nlernal 

I'~"emie f6uipl.< from' I,lr.es during tlw Ji~wl yeQ.l'~ emud J'une .'JO, 1.')30, 10 JV"r 80, 

1.',39, iuclusilJe 

CigsreHp 1l~llcr"

TS"!l,l!J pap~~~c<, boot" ," ~d< Fl""al yeur T"x-freo pr.cb~e,. boo." ," >;<)1," 

1 TJa'ne,tic Impor(e,l l--~I J)<>1II",~i'; .1 Iml'orlcJ II TOl~l__ 

snuff ." Lsr~e I Sma], Largo ~1llall

P~"..d8 ",..",lxr !'....rilber F"lllb<r l\lImb.,. . __ •.•••••• _. ....•• __ •• ~02.3H

4.6:',\ 10,100 4.600 348.014 1.301 11),500 "._' .. __ ••• _•. _' 

---------- . 

~. g25 10. ,I'J.) lll.l00 6,I1OXI 650, Ia~

H).tiM 3~,l.OO 21.~(l1l ~.!].tlQ 1.~21'.t,1J

8,065 106,420 H,tOO ;.;1)) 7.227,518 

.8.~~1 74.000 l~,MO 16,000 7.,\~;.G64

10.52. 19.100 

Iallo",ed "~,

~~tl7.oo

1,'1l9.02 m.~~

2.781. n 6.5[1-1.2') 

2),.\21.3D 

:It.~~g.7'

21.(1&'00 

I~'O

IO~1

1932_•• W33 __ 

193L._ 

\WI' .. 

lin, 19," ...• __ . . __ 19:18 .••. "..•••
 \939_
 

N,,""'.. N""'O" , Nu,ni~" 2:'l. ~:,2, .,~~ IQ7. MQ, 000 I~~'. W~. ~:I-l.

)ll.~!i2.049 9!\<1'0,4J2 211.1~l.4~1

J,Oll',ll:rI.8Ig U2,5'9.213 1.2J:n.:?7",\151 

I, ~5~. ~Qr;,42g 4,17.07~, ~:\ J. 915•.~70. ~12

1,~~O,l~~,4li

~. 601. Q2(;. ~J7 2. ~<J 219. 'J"l' 

039,620,5[,6 

~.~~2,4ll'J I I. '·n3. :)33 

~.4G~.'MI.ll"

~,r<\,. ~1O.116 2. "t." r,,~2. r.-,o 2,"L~;j.9Si ,.lj.lXJ() 2.711,:i5-1.%i 1,9[.~.(fJ';1.10l .~~,OOO 1,9;'\ l"'l. lQ' 

2, 100. ,J&l,!l55 1.0·\(1.\10<) ~.lnl.41H.l'5~

N"""~lr N"",Oer N~·"'~fr

1,2';2.13iO lli.~I'!,r.:~6 ll~. '1J~, :!l)~

I, r;~" :,~i 12':. fi9'. &7B 12\. 3"~, I :.j 

8,007,025 11~, 645. (f12 ITi, 0&'1, 8~"

9, filU, Il.'l~ 57. gl)l. 7SJ li7, il1,077 

~. i29, U5~ m.Hl,:l.311 1>!1, 871, 189 

11, 1'!l3, 410 ,Q, ~4~. (IOJ 7J,ltl.4W 

0\1, iU7. 387 21.r.~:l, ~90 91.4""', "~7

61.~71,MS 'l7..797,2jIJ 7'1 "'''' ""8 iU.·l;~, ~! 7.?JI.b"O B~: ~~:'i3Z 100. ~~S, fil>J ~. ,(oS. Olii, .on, 1).16, 125 

CiK'Bratle "a",,,"-Co~tlnlled Ci~a\le ,,,!Jes

IU«iptB T~x·J",., Fi><':Bl }'~ILI"

'1'ol,al O"lIIe!llie I Imported 'Tot~\ Uom""tie Imporled

N".",o<l" N"mlxr Numb" :i'Il. 8.10, ZeO 29 "'So ~50 1931]. _._ •••• _•• $12.821'>,70 $i. ~01. H9, 42 $J. s:'lJ. b;~ 1~ 39.416.0\0 ~9:Ua: 050 ]6, ~~~,:r; 1.421.0-14.6\1 l~·ll _ I. 437, ~9'.'. ~~

I, &-15, 241, (JI, 13. 8'J.j,O~O 1:1. 8M,O~0 65,332.63 l. 5~9, 009, 3Z 9l~, ;52. &I Z\l,~IIJ,300 ro, 800, ;,00 ll4. ()OO. 20 7B~. 502. (I-l :m: .::::::1 n. 1!l. 4.30 :"J.2~I,4CW 3U 8~~. B~ 9~7. G04. $ l~;H__ • ll4,864,73 :I'l111'), lQO :'6, 170, 100 1935__ ___ J61, lIG.N SOl.641. Q2 9I13,758.J~

W. 172. ~"(' 19,172,~fI{l 1936 . __ __. 982, G:l:i. ",.~ 280.J7.l 30 1.2&."~.!Ill ::::::::::::1· 

2(;,429. OW lOJi'Il,1;IlO ~'" rot. 00 220'" 010. 00 1:J~~~~:~~ i lB. 495, 700 ""-m:OOr l8, ~l, 700 i~~~:::::: :::::::::::I I, 070. 4lX, 58 Joo, lUf>. 4~

ro.~ I~, 400, \00 19J9.._ ___ I I, 403, O~2.lf,j 71,8:10.73 L Hr, ooi. 76 I \~. 449. ~OO

, ...e:""-"\";~"

II 

123 

~, 4JIr,ijf':; ;,{" , 

Cj~"'etle lubes--ConUnM,] 

T""-,,aid Re""'ptB 

DomesLie Imporled '1'ol.61 Dom""lic Impur\oo<1 I T,,,, 

Nu",r..er N","", NlImO<' 

14.9.'l:l,01lO I. ot5, 000 15. 1l98. oon I $3,100,00 U'llIlIO ~;mg. 00 16. Q47,;CVJ gn,1iIlo'l I~. 020. 6!J8 3, (1.11. 8~ liH 60 ~,BW,U

135, gBO, 500 140,JQI, l~O 276, 570, ~~O 27. HI. ~7 28,,116,23 ~b. 260. 00 25.800. 200 17l,1m•.'iOO lll'I. ,;gg, ~oo 5.:i..I~.00 ~1 •.14.0. 56 39,002.00 

21. 2U,llOO ~5.(H8.000 n, ~~2. \100 ~. 100.00 ll, 200. 50 l~. ~59. 00 ~4. SR. 000 35.S13.000 Gl,4~O, 000 4.G8UO I 7.322.00 l'l. ~JIl.lIO

64.1)41,000 Oli, :lOO M. 662. 200 I:.l,9ro.00 122, ~S 13,onSd' 65.300. HJ.) 100, 00:' 6-1. ~JO,Joo 1 J3, Z12, 40 JO.OO 13, ·.,!,.,40 

,I&. 17g. 100 180,000 08. ~M, 100 

i~m'~ 31\.').1 11, !l3IUlO 75, Il.'l~. 700 I ,~2(l,800 '6, tOO, 500 1~5. 36 15, 854..(l.f 

, .. ' ;\ 

:ll.EPO~'I'·OF CO:r.DI1SS-10Nlm OJ<' lXTER:,TAL lI.EVENUl': 

CJas"ifl""tioll 

CI.....ill""Uo" 

, elMs A ICll\5l; B~s~l Ch.IS n Cia"" E I Tolal, 

D~',·e,tic manuf~(1.llro ..•. _ 

I 

4, 664, 

!,'''mber 

914, ~17 44. 

NUlIlb<, 8~8, t«. 71.'","0<, 

U~. 61\ 42-( 

I

21, 

Numbt' 45~. M2 Numb" 

~19, 6S:l 

I 

5,175. Nu",~" 2\10. 272 B""oI,'d manufaetlliJl1i': "",,"0­

hOuse,'•. _; .•• ._._ U.OOJ.H2 1,M3,5S(}1 

Tmpotlc(]-C"ba. .. _. ~'S851 _,391 

1mTlort~d-f)ther COlllllrios 31, 006 ~I

'r~IOL __ • . _••• __ ~. ""'~, 045. 550 46, 416. j'>3l I'hibl'l-'ine lIlanll!aclu1\:_. • 11i2, 32~. ~251 82. 4\11"j 

I'Uerlo lH,,~n m,a"ul~,w,re •• _ ,: 1,008, 7J1l, 1.'3.4['0, 

Total... _ __". .. __ 14. .. 872, 380. 1&;146, , I ~.~2. \1;9 

].&rge eignrn 

4,.717.50&/13, G07, 00411. H3, 2371 90.448, 7118 

207. HS :>t~. 746 2, 351, 52~1 2.914.024 14,413 3,500 15.834 &1.4(» 

4~3. 574. gzOl 35, 46g, &!21~ r., 2~8, 737. 5fI~ 2&],9lltl 214, 3M 3Q,'M1 ]82.932, 7Z'l 497.,'001 3.800 ••• .... l,oo.'1,46{1 

- ~-I ~04.'1\3 224135, B87, g771 4.2']0.'226.';'483 333.001 

Domestic ma"ufaeture. __ ._.. f~p"rt"O-Cubn-- •.--.- .. - '--'''l'orleo"-OUter cOIlutries. 

.. T"t"L _. __ .. _•.. ._ ~b,]'I'p'neIMnllfnclUre- .• -

uerloRic3nlll~UlllaalIIIa. -- ------=--:..:..------=--:.:.~2611 ~.~S,'; 270 

1 

, __ 1__ ... -- .... ----.. 

Total. ." _.•• ." __ i 100 W3, 7401 ~'. 8~S, 471 1~8, 016. Il(>,.!, 36;1304, ]82, 3&1 

1 

:]8, 511, 216 W.ll93. 6()2 

Fi5cl<1 }'ear 

'M1I.Iluraclnrcd tlDd .. cl.\B!onu superv;.iQn f'OIll tObBl;X>:> lmporle<11rorn Bny anO conntr}'. 

TlIfII,}; 27.-Tcbnao proal/tis wilhdmw1/, for c01/.sllmpliFm, compuleafro11l wllectirms 

fra'"" Ihe IlOln of siatllp~, Jiscol yeal 19.'1.') 

TA.llLE 26.-Dorru~tic alia im7>(lrl~d ciganlle papers ana lube8 witharawn and l:'n.ICTTlat 

rCC<)1"IC rcuiJl'~ fmm la"es du.ri"rJ the fiscal1JC'3n enacrl J "eM 30, 1980, to Jane 80, 

1999, illd"'stVC-COI1iilllled 

J'iI3O•• _ 1'/:')·· _ 

1~~... ...·_····_··1 

:~~f:::::::~:·:-:: ' 

!m::~~~~~~~:-~~~: ~::~~~~I 

I "'ow;" I

, 

1

1 

',Larga Small aud o"'~ll elgar. ,1garelles CiglllCll.~ smOking, Snuff 

lobspco 

1_­

Nu",lJ" N"mber'l Numb" pOI",a_I1'<>uJld' ](\0 &l0,076, 2. 4M,31\3 11)S w;. 096. 014 304 00\1, 9H~. 4h8, 301 '>00 •• _ 361,79J 818 9 

1'.:.l.I64 199.737 2 437 05.1 12l, W\I 22, 900 

11M ~OO 7~O 2, (;(;1, {)~', I~, 009. 89\ 160 104, 181, ~2S 38, 5' 1 21G ._ •.•. l,J~O 2.ll21,M7 558.... 1 " 

Total 

tobacco, 

lIIl13nuJf 

Pmonda

~.\~, Mg, 248 

8~7 H3, ~'J9

:)42, 1i93, 1)4~

MIS 
__ 

__ 

----

. ,. f' ' . b·;.;n,.~ lc~( to!HIUO c:tportcd ancl received Irom farmcra, c(ll~"d(lr year 1938, I)y eollcc'tion di3tricta and TAELE .-D((I IerR HI, ...,(1 ?uaCCIl HI ~. , "J by Statca ' I ,: I l _ .+::­

" . i • , LUI WhMoO rocelvod ['Of° f~rm~" l:>~ .­ ID~81ers In IBM lO\>llCCO 

, r;1~.r '1'ullllroo IO',bJsj· I lID 1",,(· n ..lt''" In leal 1'0101 msulllo.c· ffinnb!nc­ '1'ol.Ell _ 0 /I. C' II. 0<>'''-'. J'll.tammed 8"'01'9 I tohaoro , n i PC"~ ,0"" Jon, 1, lu"," tums ~1<i8. jQ39 

~--~~I-'-------I---I-,--~'I DIllT~lC'T : I Po"nd. l'ound8 POUlIda J'ound. ""lIm11<' N ..mut' ,'I.'u1llb<t Numb.. - ""'-'--"4ii: Fir<t CBlilornl~.•_. __ .•..•. __ . _ 19, 1 .•. -_. - :::::: :::::::::::: ::.::::::: :::::::::::: : ::::::-:-::­ ::::--:-: :-:: -: ----•.i2iSinh C"m""nia.•.••. _.... __ •• 7 0 1 Colorado. :1 (l 0 l\Ii 

Connectl<1.lt.... .... . __ . 72 1 14 1 ·----ioli;~8i) :::::::::::: :::::::::: :::::::::::: "--'iii9'-~SD' "--ili;~~-ii2G' -"TiM ...-.-..-•..••.... --" -- ----- iii:063- ii:;oo:900' . iil;iii- -..----­ i3,-665:082 Del.war" .•.. -.•.....•--.- g 3~ Z'I 

FIor'da..•• __ .. ~l (3 124,0Zll ------...•-. 3~ .-••••-•..-- 9,.M,040 94,~,02Q ••••.. •.•••.•_. ~263,0~ GI'(ll'~i O,nO,382 3!"',M.l ----•.•-•• --.......... 260 ...•• •...•• ._•• "•.•_••. _•• •• _
 •...• __ ._._.••_._........ 31, 327 l JM
 ~.1B 12 . .. •. ..••..•• Fir5IIlIinois._..•_. ....•··• \9 0 f 1 .__ __ .. -_ _ _--- _..- . """7;i3O:002' -'-'--~5'i- ::.._. . -----7:jW:.jS~

'-t,):M3,'SOO' -'i;"6i2;"6i~- '-212;m- ······li;6i9" ·'~a;M8.-4f,.i· 37\1,278,600._ '4,~ ~~ 37\1,~~~~

Eighth Illmo"' . .2 0 6 11 

~~n~~:kY_. __ .~~:::::::::::::: ~~t 26~ fag -- ...•------. ---••-...... --••---.-- ...•-.--••..•.••••-••..-- ----.--.•...-.. 6 ._. __ ._._ 6

kW~~~~:.::::::::::::::::::::

~:~~tS---..·---···-··.. Mlclll~&n_.. -. 

MinD=ts _ -- -.-. 

Fin' M\s<;mItL Sllt.bl\I~ourL_. __ .____ 

~g

17 

.~

i

2 

0 

0 

g 

& 

g 

I 

g

0 

6

0 

Ig 

II0 

--T65..\~· -----ili;ir,t' :::::::::: ····-ii;ii1ii· -"~;m:i..;,o· "-'~:UH~- "--6;iiii' -.'..-".. 

•••••••••-:::::: :::::::::: ::::::.::::: :::::.::::::: ' 1:5bb 1,383 .... ---.----••-.-. 315:l8O ....... -.--"'.-." --.--- .....--.---. --'·"';'642' W,Sl5 ·----·iti5" 

2,042 ....•---.--- -----. -..•••------ ., /;,001,051 --j5~ •.•..•.•.. --- --.-.-••••-.••.•••-••• -••...••••••.••••. --..... 6 

Z::~~3:~

2,~,.. 

"" .-.0,010 

b,1JJ3,1106, 

FirntN l ey _._ .. 

Filt.b JPrsf'y_._____ FIrst New York._ ....__ •.... _. St'I:xIud Kcw York .__ Thud New Yurt._._•.. __ ... __ Fll1Jr1-eCoth New York.. 

10 

16 

·3 

.llll 

40 

" 

0 

I 

3 

6 

4 

0 

A 

3 

I 

j

A 

l~

9 

3 

3

'i2'-~f ::::::::~~: :::::::::: ::::::::~: .--~.~.~. ~~:.:~~:~~~: ll,2S9.S16 12~,2·to .. .....:lS2. '~IO S80 3 75'2. 7~

314,823 t~4 :::::::::: :::::::::::: .;328 ' ----.. -...... -"'-.-'~,-~r.

...:~;~. --...-.. ---..6;~~::;: •• __ ••• _.. .••.•••••• 3,762, 7\!11 

7%1' :::::::::- - 26,9'12 

Twenty-am. New York_ ..•..• ~ty~j~hU> Xp... Yorl<.____ 

::urtbCarolilltl._ .. _._ ..••••••• Flrst Ohio __ ._.......••__ ••••.. T."u> Ohlo_ 

,~

6 

G03 

to 

0 

(\ 

628 6 

2 

I rn 

9 

3 

! 

450 

116 

7 

.-••-- ..•- ...•••.••••.."" ••. - .• " 2,'101 

"~~07&~~ -'~;m2:i6"-'t5;i~7"'-2;iiM;PiS' 42,28',001 •••.. _•• __ .' •• ..•' ••• _••.••..•_._...... ••••.• . ••• _••. ..••••••.... _.••_ •• --•••.• -... "".-".'" .•..•••... 

111,037 1,421 •• __ •• _... 

r>2'l.~,034 l.octI ~0ll'S.\l62 .••...• 251 ~ft18 --- 475 100,005 71.007:1,9&1 

]12,46\ 

6'l'l,%6.03-1 

'l'l,009,213 690,188 "16,6Zi 

Ele,""u!h Ohlo...••••. _ Eigh1l!enlllOhlo .. •._.._.... '3 

j 

3 0 \ __ ._._ ..•••:: :::::::::::: :::::::::: :::::::::::: ::::::::::::: 393,1l82 I~ •• _••• _ WJ.7S~

"--'-"7;002- "'-'io;085- :::::::::: :::::::::::: ······iii;&81" - ··3-i:OOii.-iilii· ---'{6t--i' ---1Ii,'i1ii' -"'i-i,'OO5.sgo ~~O~eniiiij..aniii: t,l 0 17 112 TweUtll pcnnsylvflIIlII._ . __ • __ • R 0 I 7 ....::::::::: :_:::::::::: .::::::::: ..:::::::::: :::::::::::-. ---.. -.-~:~:~. :::::::::: _..~: T.;~, T""<'II~y_lhlrd I'''''n.'yl••nln_.. 1 I Rhod. hl&nd __ ._._............ 0 1) II II .'------_ -------_... ... --_ ---_ _. ------- -_." .._--_..
 

T<'IID '00," .......... C".,,"'....... .•. " ..__ 

...1 J6.'l
 '"


F""'t'TUll.!__ .. .. 3
 

VlrglDIB .•..•. _ _ ...• 307
 

Wesl Vlrglnla_.. ...• °
 

Wi"'OllSln.. _..... .'.' ~6

Total, 1038._._ •• _ ._ ••• :1,(0:1 

Total, lQ37 ... __ ... _"'I2,~llJ

IOCTl'll.'Io_ •• •• _••••• _. __ •••• 1 7 .... ~. Decrease.. _. __ ._. .• __ 00 1..._..~-I·_:~;~

,I 'M 

'Q"', ,~

•, n0 

13 j 18,~ "" ;I "

" 1.6111 1,936 3,1.15 

,~, l.!IlllI 

Zl, ftn ro~ 18, ftl1l 48, (lIS I ~7, 8D4 2:1, 7~'J.'~ I S80 DM, 3111 I.. 118,Im.w.t 1~,2:l2,~6\ 7II,2M ~2,Ift3 ::l,l:D le,OJO,1J03 U2.286,600 _. 132,393, I;6ll 

..:::::::: ~~~~~:_~J ",... 'i7ti:Mii;IiSi- -~i;i2i:roi' --i.S:;'ij- ·iii;~iiii;OO7· 'iia:5tii;100· In,!I96, "''''' 038 O,W) Ut,SSI 128,100.1711

...........
 4,6<1, S'12 ~~ ~. ~72, 210 '-'-"ii,"iii-j- -·-----iii­ ........._-- ..........[
 ···'··25:iii-j· -_....-..... _......_.- --....._. __ . 23,0>6,076 23.0:1&,576 

.12, 143, 700 "0, 000, 1:l~ 6117,635 13, 7Ob, lnl .,~, 027, ttll 1, roo, M9, 400 IM,301 077.Mi 1,001,481,2t'-I

3ll4, 147, 0$7 a!, 771, 014 1168,1;018 16,068, 016 ~.:.(06 1,305,760,085 roil, 131 005, 023 1,3116, 1l40.12ll

27,0(16,713 .. _._,_,,_1- 313,494 13,312, 8:!O 18,017 1........_... 3~. OO~, 61G
 1M, 67.1, .81 11)1,S-II,IM

._-----_.. ,-­ ----...._-_. __ ._ .• ____ 2,:b",'J,!I{H ......._.._..
 ._--_ ...... _.­ .60,820 .••.••• _ 

TOTAU FOR STATilS COMPRISINQ MORl': THAN ONI; COI,LP.CTION DISTRICT 

-----.-,.-,-,-----'N-'-m-.',I-N-"-,.-,-,,TI,N-,-,-,,-,,',-N-,-,.-,-"T.-PO".~ril Pound> 1 /'olmdJ 1'o,,~d' ! l'oU"d'-'-P-'-'-"-'-"·'-","··-,-,,'-P-'-"'-.-'~Po-""-'-'~

~\~~~:::::::::::::::::__ H ! 1~ ·-----·~,·~~r :~:~:::~:~~~ :::::::::: :::::::.::::: ····-·-~:~~1- ;-:::~~i,:;~: .---<: l~ b,OOS'-~~ Na.... Je,lley._ l~ I 1 15 I~.OM __ ••. _._. •._.. .•.•••.• • 12,00.1 l~, 1'1:) 3, sOt 11,424 

New York••.•• 1t~ 13 m ao 5,001,'ZOO 131,006 :!S2,230 7,020.~m ROJO.BI4 3,M11 _._ ...• . 9.1l:M,472 

~~~':.syj~ ..·,;l~-_:·:::::::._..... Ig~ '~ 18 l~ -"·'-"7;002' '''--iii~98~' :::::::::: :::::::::::: ·-----i~·6S1' i:t~:m: ::~ 1~:~~ i:g~Ui2

SUMMARY OF LEAF TOliACCO RECEIVEO FROM FAI\MlmS DUltlNQ CAl.ENDAIl YJ,AIt 10:18, llY DFJALERS IN LEAF TonAcoo,,·.CIOAR
 

MANUFACTUR~:l(S,AND TODACCO MANUFAC'l'\JUEilS
 

________1_"_·_"_'_"__,I_'_.'_ru_81Y MardI I~I~I__' '-'-'-1--,-·-,-,_11''_'_"_'_"'_'_·I_'_'_'_"_OO_"'_·c.' 1~c1.~'oe,. INovemb'; Dooo~nb~: __TC'_"~'_ J 

Pou",i. I .Pounda Pound. POlmda 1'0,,"'" .Pound. 1'<l1l"d. 1'• .,fU/J Pound8 .Pott1lrb POllndJ F'Qulld. l'ounda P~.IPrl'.. .. _•.... __ 367, no, 7Il!; 1'1113, 444,!l4b :16. 911, rHO 4. O~ 760 I, 7~, m 1, lOS, 2I)[J 33, 713, 070 233, 5~O, 5711 m, 383, 3(13 ~ll. R93, 517, 86, 52ft, <1\11 195, 3G4, li03 I, 1500, 349, (fl6 Ci~"' "."",__ • 7,4l'>l 13.5M I 4,224 ',087 ZI,573 974 ~2,8M 18.1 4,388 1\\1,381 6,. 11,~ ·1~,301

1'0,0&('('0. • •• 05.980 70.468 87,132 1O,:m ·]28 lH;,016 33,000 1,612 10,77S 1,1,811 :._~ __ ••. _.I Ml,Oll 11;T.~17

Tolo! __ ......... 1367,S:il, 1761113, 6Z3, \11'.1 37,003, 405 I, 763, 9115\3, 201,188122. ;~Q,I)Q(, 233, 63~.:ml 231, ~07, 620 ~; 85, 6O'J, 367 _J·"c"-",,-··;-n-I-,-.-.-,-.•-.-,.-.-, , I til ~ddllfoD to lhc qDalltIlIM rOl;lIlvo11 trom 10"Mf1I "" .1l0WD Dbo",", 'l~nlel1l In JrJl! loboo:lO, 'e!g81 maoDf~~lDrOr!, ftod tObncco mElllu!iltlD""" rocelv~d ~,683,IG.5 POUD~" DC UD· 

,tcrolmd le!l/l.Iloooo" fro,o roPpcmll"" o.»lI('iaUo,,", Dot TO&I,\"rod o! deal~.. III 1000f 1",00000, 

.......~, ...
 
l<J/)accoJ m.(Jrndacl"rfr~, <\lId dealers itlleaf tobacco, calen.dar year 1988, by col/eelion T DU: '29.-Leaj iobacco imported by cigllr mIHl1Ijac!.lIrer8, rihfr;rla rl7lri /)" 8tfltrs 

F'mt Colirornis....••••.•. sixth Californ;a .. _••.•••"",_ 

Colorado..••...•. 

ifo~~J~~~~~~~::::::::::::::::::::::::::: 

c

-

rO,,1l1. 1lIJ2.gSf, 

I. l~7

m 

,<0 1.281. !l6l 

11,316 ''" 

no 

]29,820 

9/i,775 '" 

- ------.ii:42:l 

HI,I86 

-'···ioo;ii9? 

"" 343 

·····iil2;Zii -·678'_68i;· 1,071,&% "., 2,453,5IQ 

2,1l32,458 

1,039 

-~,ii?- ·······i;;,ii7 " 

7,877 143,401 

1'lI",,<t< 

Ml.'2<1 

,<0 

2113, 612 

Tnb3(oeo 

rn"nUluct"re.. 

135, f117 

P",md. 

2l,fIl;Z 

'" ~87;9,j9-

3,370 '" 

elKsr 

manulll.e· 

turors 

SornI> tobnoo.> I~lp"rt~d by­

------;j5-i - ------T85~

----jili:O?,j- ····,j7i:55~· -----8~:Giii

""""£48­ : ·········648 

Total' 

·····77,_~iii·

----jii-24i· ----iiii._Siio· l~6.~liO 10. 004 U8.772 g5,77ij •••.•••••••• 

11.346 

142••'>&1. 

I, Ulll. 625 

·.i,-3M­

:l-l, 5<l~

Tooocro 

Itmnulac· 

turers 

-~~:769' . 256,325 

W,,rl()t ._ .•"_"_" 

·2,,!M 

\5. :LlS ~U3, 4~j

'_-- 120 

Cigar 

manu[BCturnrs 

Eltommed learirnJlortl'd by­

~l/.'I'" P<J'w~ l'IJoUM8 I~ ••••••.••••• 45.200 

1, .~21 137,83g 

"~~;~~f ----7.7~.-.;'O7· ····i~~~ii: ····~[rrr

IJe"\n~ Iii 

lear Tnt81 L 

'rot""eeo 

manuli;o. 

tl""'< 

Clgne 

rnonuf3Ctu",,,, 

U~stemmedleal importeol. byPo"nd. 10.522 

7.300 

DO'11." in 

leat 

____________l'OTAL~ , _Fon ~---~-- .~JAT.F.5 l'O' .Il' Hl~lL NO MOnE THA~ ONgpOLLECnON DISTRICT 

lno,e"'lC 

Decrt~so

Goo!¥ia_..••••••. -. Fl,st Illinois __ ......•..••••.•. _.•.•••..•. -- ---oil: ~ijF.IKhth 1Hioou; •.•. .-_ .. _. lodian3..•••• __ -i 14:942­

~~~i..~i_._ ._::::::::::......... ~. IO~: .j~o ­ 10 

'Maryland._.•._••• _ ----··3."i:i2· ~'~~ Mnss""hu'ell-'l.•..••.•._.. __ ..•_ ~.40g 2.~,.~18 --'·457 

Mlchigan_____ ..•.••••'" _.••...• _... W,035 1.102 First MiSSourL. __ .___ _ ........••. _ 26,D12 

~~~r~~~'~~~~:···- -'iii:i:ili' --.--. -----zi.-i&li· . Flrlhl'~wJ~;'"}': -.••.•.••••...•.•••. --.j;8~ii,ooo 340,283 .~,W6,283 ·"3;03i;113­

F'lmN'"" ~'"r'........... ------;(4i:; 4,443 ..••• ••

~.ron~l"pwYork .•.••..••.••..••••.. --1;033:307­ 35,4iii' 11,086 1,079,88~ --4,90(395

TI';,d Ne'" York ____ __ ______ __ 1, 700., ~;~ IJ.!!, DiU 477 1,774, 704 3, ~OO, 133 

Fourlp"utl, ;"",,' y ..'k................... ,,", 13,164 14,507 '0, ,~Ill T'...nly.fi",L"~w ,ork__ -.. •••• -. -----­ •..•• ----­ - .-••••..••.••••••••• :-;'orth CR,ollan _.... 19; 017, 022 --7, 39.>. ZO~ i :~J~. 2:l0' - lO: 800 10.890 !'lr'ilOhio .___ 1!lI).240 1,252 -'~:&il- 191,3-liI 2Ol,281 'i.·iio- :::::::::::: 202,410

~f~~t~n;~h~hi;,:: •.•.•••......••••••••.•"­ -----­ ••..••••..•. 2.6'~ -i_-G7i­ 2,~l~.456 "'-,-­ 2,313.456 

F.i~bt"onth ()lll~- __ ••••.......••••...•••• _ ----i;wi­ 7, 2'J) ••••••••_.~~ ----·ii;213· ...' .." .." -----ii;ili­

~f;~~Op,-,OD,y-1 ;~ini,;::::::: ­ ----­ ---..' -'-'·288,'~O· - --~2; 75fJ­ ::'-: .'i:i2i:~g' -.i:M2;535­ 1,0211,: :::::::::::. 5, 571, i~ 'l'",,'lrth I'e"""-I,.anl~.••••••..•...••_ _ ..•••••.••••. _. "__ ••..••••..•• 2,805 2,805 T~·.otr·third Peall;j"ivania __ • __ .•••.•.••••.•..•••. - --------.-.. .. -­ --­•••. '.'.' ••. , ••.••••• - Rllodo lsl"n<l •. ' _.•• .__ __ __ _ 9,1 Y.l·.--­•.••..•••.. , ••..•.,.-.--- SOllth J)J~,'u........................... 2 •••..••••••• - -••••••••••••••••-••• 

'l'o~nesse"_ _ ..••_. 22 ~2 FlrstT"'fiS_ 140,2111_'_ 1-!O.~ll Virginia,. ------­•• ::~~:':••.~~~~ --i;6,j7,5~r, 7,~M,5\'l m Ll,~O~~l

>.-­

'. 

"," 

j
 
377,599

''''. 10,505 

Tobll.CCo manulacturers 

-·-·--··i·~7· -""3S,"~' ------i2:3is 

2.9$8 ••..•. ..••.. 2, g~l

1,024 

lG,541 

·1 

~I' · 

~I•• 

. · , 

I; 

 . 

ir 

, 

Po"d, POII,iitLi_' 

1,:lA9 • .-••.-. • ,,. 

88, 333 

1S, 77~

,405 

31,002

'W I,078,~68

2,929 •• __ 

, "

(2, :12.~

11, U;9 

153,200 9,07: ••••••••.•• _ 2,6Gol ._ .•••. _ 

'8}:~~ """754:251- .....p;:io9il- ·····i82;6i~ 152.01~ •..••.•••••••_ ~1~.831

4,502 

([m """isi:6im- ······Ii:S4Z ~,~& 30,467 36, SIl7 2\'14.837 192,647 l~,028 •••••••••••••• •••••••••... 4,206 

"""';3,"67i' ····~-650,9SI "'ili6;sii- --"'278;818 

v· 2,~J ••.•:;:........ .•••.•••..•. 

..1,150 __ •• _. __ •••••• _•.•_. __ •••• 3M! 

,,, . 339 """""332- ········133 ·····'·--i57 

~. l~:ffi .!:...~._;;;;.,_ '"' __;:'.'" 1~,783 465,541 "o_,,~ u" '453,7001 

30.621 '~'.?':!!; .1~2 3,430 36,634 ...."" 1,307.. 174,896 ;'. 70,81~ 1,3lg 246 3+1,842 

23,((0 23,mg ,2,146 .,015 1I.7G7 •••••••••••••••••••••••• _ 176,105 

PoUlIOt - -MQ 

'" tZl,5f>8 

8.854 

_ .(34 

43,937 

"" M4,748 

l,322 

m 24, sao _ (,479 

615,759 

2, 0~1

'M 

72,076 

'~7,9H

l,022 

5,396 

34,2Gt 

Z/7,162 

3, 687 

.. ". 

6, 682 

m ___43( 

00 

'""' 279,477 

414,047 

...44,174_ 

69,947 '" 58 606 _124: il'tI) 

7,54$ 

to> 

-­ _ •• 

Pl~.rg: .!:l; g;:j~: ~:

.. 

"

'.1Ol;->: .~: -..' 

8~: ~: 8~

CigAr m8nulllClumll 

••-'

.

• 

il 

Polmdi r 013' 

1;300 

la2, ZH 

11,813

'. '"143,725 

'" 1.214,100 

5,492 

'" 81,068 

26,000 

7Il1,165 

11, g56 

15,926 

00.217 

45,451 

3,525 

'7, ~~I

lZ!!,212 

215,200 

U,2ffi' 

" 17.129 

49,129 l''' I 055 ___3: 157" 

'" . 89,048 f' 240, 147 

G3J,171 

.181,132_ 

123 086 112: 481 . 

100, 267.. 2\I,83Q 

I 

_2,431 

---­...$ii. 

44, ,\31 

.'":-" :-": 

~.~~~.~:

:§j~!E~§i 8:!:l 

PcalclB 

--'35:622'" ..... -....­

60,912 ..••••.••••• _ 

·······62:.564· ......- '~581i

-

"I'. 

: , . '" I : ~I : 

TA..IlI,.E: 3L-Tobocco llIaterialheld or owned by dealer8 in fm~f lobr"co, ei(}fJr and iobaao momif<JClurCT8 on Jan. 1, 1939, by coHeeiion disLrids 

and by Staies 

,~- " 

""'''''' _~ t8~~rna .•••••••••••.• _. ••••.•••••••••• __ ••.• _ A,~80.-'''' •••.•....••••_._. ._••.•••••••••••..••••.••••• FI,-,~C811/oroia.•. -............ ~, 92,3Z!! 

Sinn t'allC(l,nI8.•••••••• ._..•••••. •••••• 44, 408 

Colorado __ . ••••••..•••••• __ 8,O2:l 

COOtlcctlcut. •• ..••••••••.•••••_. '32, 207, 481 

Dd.ware __ ..•...•.•.. ••••.••••••••••••• 4,427.211 FloriJ8 ..•.•.•.••.•• __ •• •••••••••• 2,740,834 20:029- -.--••..•••..• 

Ooor!ri8... .•.•..•.•••••• __ .. _.__ 423,.5!l6 .1,071,9'1(1 """i27;28i 

~d~tOilii,;~;;:'" .::::::: --.':::::::::::::::: "ioo;037" .. -,' ~3~: ~53 ­ 7, 651 J>.ir~lh Illind•.• ._ ....•••••••• _.__ 7,65'1 146 lb~i~Tl~_ .•••.•.• •••••..•••••••••_ 120.003 6,26L 

10w8 • __ • ••••••••••.•.•••••_ Kansas...••••••• • C_"_ . .._ . .!'en.t"'ol."Y••..•• "••••••••.....•_._ --­ ····.j97;~::j0ii- ··-~{~'2li,'.j73- "--ii'i8~'SIl

....OulSlano. __ ._ _••..••••..••••.. _. •••••... _. ' __ ) __ ' __'_ "" ./If"ice __ .....•••••••.••••.__ _ •.•••.•.. •••. _••••..•• MlII"yl.nd.. .•_•••••••••••••••.. _ Il. 76\1. 1~2 221 ·····_····600· 

M.ssoohuoolts•••••••••• __ ___ ••..••••.••••. l,Q!I8.9n ~754 ._••••.•••_••• Mi"~ig8n __ ._••• _•....••••••.• .••••• ,352,.95 ~,4M.l.5:l .. ,6\I,17lI Minnesot8.._ __ •••.•..•••• _ 13,g16' 99~ _ 

M:~r~r'l.~~iirC::::::: _:::::::::::::.... .. 3e:87icis~ ­ I~. 7M, g:j~ - .. "'-'586: i8.~ Sixth Mi"ourl. ..,._ ••••••••.... _ .1\1,837 I,~

MOnlaM_.•.•..: .•._.._•• ._ •••........ ._....... , ••.•L .•••',_. 

Nebraska _••••••••••••.•• __ _.••••••••... _-0.•.•••••..••.•.•.••.. ..•••_••••.• Nevada.________ _._ ••••••••• ••..••. New H~mpshlro _ ..•••.••••. _ ___ ..••..•• 

~iIT~ ~~: ~~~~~; -~:::::::::~::::':::::.::~ ::::::: ..,..­8:~: lOS' - Fi"tNewYo'k ._ ..•••••••••• __ .. 151,M~

8coondNewYnrk.•••••••• __ _ •••••••••.. __ -" 8,Q%,~52

Tbird New Yorlr ".. 35,358,MI Fouttocnl~ Now York•. ••.•••••. _. _. Zlo, U.:I 

Tweoty·llrst New Yorlr•••••••••• " .6, 283 

_ 'ISCr8D!!,cut. Scraps. cut­

___________________I_U_"c'_"_m_m_'_"'_I_'_'_'_m_"c"_d_I_L_'_·_"-'-"_I-u-~-,,-m-m-'·-I-,-,,-·"-m-'d- ,_'_'_'OCC·_'_"_I_U_"_,_,,_m_m_'·_I_,_,,_m_m_'_d_I __"_"C·C·_'_"_' ': dippiog. cUpping•. 

, , :. . , ,..; 

,'-. 

-' 

- --­ - ,-­ - ---­ -----,---­ ----­ ---­ ---------'­ - ~----'

-
--------

- - - ----

---

-----

C 

•

t 

­
 TABLE 31.-Taba,cco lIw!rria/ held OT oWll~d by dealers i11 If,rJ/lobaao, I;l:gar and loboccil m'ITPi!flcllJrer8 on Jlln I, 1939, by wllee/i,m disl,riclR 

{Ina ['y Slales-Continued '" 

.~

'.. 

, 

TOTALS FOR ~TAl'f:l; COMPRJSINa MORE THAN ONE COLLECTION DISTRICT 

Deolllt9, .,. Cj~ar mannfacturers 'l'ob~a IDsDulflCturers 

-'~-,--~--,----!!----,--,-~--I----,--,~-'--

_'c',. -="='.~M:::.' 1-:::':::':::':::'1--'*,0;.=-1--",,0;.=-1 

UDI!lemme1 Stnmmed 

• 

_LMJ"cr8p UO"l~(Ilm.d I' 

, Stemmed ­ SemI's. cut­ tJD~. Bnd 

clippings ­ i.JullN"m~d Stolnllll,<1 

Scrai,s, cut-­ tI,,~.j. aod 

cllwings 

T",enty·clgllth New York North C"'~lI"a___ _ ••.••••..•.• _. • ••••. ••• 

Pllun~'

187,(IJI] 

6SfL Ol1, 841 

Pound.! 

2,916 

.IZI, 712, 767 ---iii,-6i4;828' 

PlH,"d. ~l. 8!li 761, 1M 

Pound. -: ~.HO

2, lIO\', (on 

.1'o",,4JI 8.fl.'olI 1!1(" 7~g

I'o,,,,dd p.,und.! 

776 ----_._._--­ 2, 18~, Sir. 7Zi,416 

Porn,d• 

3. <."1~

~~J. JOj 

r~;no~::.o.t"_"'" ----: ::::::::::::::::.::::::::: -. Tent·n Oh;" .•. .••••••••. .•••••• Elf"c'DI·ll Ohio_.. ._•.•••••.. .__ 

}~i.gbl,\tn1h Ohio_ .•••• __ • ••••,.......... 

. '.5," iiM, 821 

1,805,019 3,~J4

4!lI,6s.1 

----3,-359;300' 

2,268,403 

Z,OO~

--....48i;ij5~' fig .• _•..•••. 

H' 

ill, :\36 

127,I[\a 

23, ~.~l

Gl,MB 

27,4{l3 

2(8,379 

1, 1~'3

15, ~~7

Jil7 

22. 7(12 

l~~, 116 

ll,~~

IS, 78\ 

237, .112 

4~3, 607 

JOO, Il\I8 

8,949 

220.380 

247,6~1

4, 14~

---i.-i,si): ';i;i 

~1~, 1\18 

13,863 

22,434 O,"~OD _••••••••••• ••••••••••• 517 FIrs( P"no<yl\'"n;~___ ___ .••.•••..• •• _. .• S~, 103, 784 

Twelflh I'~nn,yh"nb •..••••••. _ 939,626 

l''''f''I)''lhirdPCDllsylvanla •.• _....•••.. _ Ii, 024, 3-12 Rh"de 1.1~"d•.• _._._......... ....•..••••_••••. _. 

1;(\7 

II, 407, 2-'1\) 

I,OSS,o2l 

71~,71lS

._. 

·······,51:i:!ti­

_.""" __ "" 

I, 8,1,\ 

2, StD, :J6S 32,676 

I~O, 841 

37,229 

1,907,304 '" M,107 

12, 020 a,l08 

fjtil 

,\C!9, ~~

:1'.1. "~~94

10,9ro 

~27, 749 737,7,\'1 

J.l'15 

1,731 

249, f03 

\3, NO 

2. 02l, '" 004 92, 13~

4,459 3,08Q RO\lfhCaroHDa ..••.•. .•....••.. 1,710,314 833,868 ~91,~ 2H,86Q 243,213 1H,lM 

~~~tg~~c~~~:~_ :::::::::::::::.::--------....... ~i'-ia.i'-3ij7 - -. -i;4ii,-5Oii' ....i;325, OM '" n~'" m 1,73;1 7,646 3, lW, 31\, 43, ')1 \ ""-'iii~9SQ

FI"tl'e~ll.'_ •••••••• _. __ ••••...••.•. S<'<'.lrnll'exll.' 

UtJh_..... _._ •••••..... _ _ \'..monL. __ •••... ••••••.. , .. _•. _ VI,~tnla ..• \\''''Il;n~ton

'W.,t \';r~It,Ia... _ \\'i"'onsin . 

._. 

72~, ?AS {fL 657. 839 

----m,-TIi;~i~

129,039 ._ _..•_.. 

"'7ij:~rOO7

--'311:836- ..·····16:475­ 9'l~, 114 20,832 

••.•..•_... . __ ._ •••• _•••••.••_ ••.• _ 71\. 901 

" "' 

s!I9. '7~" I, .,,~

396, ~~l

f,.I, (IiIf, 

31,905 

" 

"", 

1, 'nl, 1st 

.30 

H,2.'t'l 

15, Il4% 

1l3, SIlO 

",0 

1,653 

" 1, 8O~, 003 

1,290 

3,0,6 

29, &\0 

2, 71~ .""""'" "" - -........­

.............­ - - - - - - _. -_.­ .. ····ii86;i52· .. 270, z,lt .t7,~ 037 

--------J:~50 432, MO 413, 5:\~

"" 35,375 Wyomin~ - _.. _. --------.­ 12r, ---.--.. --.- ............ 

'l'olal. 1?~9... 1, ~8, 3n3. 8,15 284, GIl2, G~7 34,672, OM 10, 41 :j, O'G . 9,478; ,lOO 7,0110.791 1l,\I6I;732 .4,·407,4iO 8, 2~f, 2'4 To~al. l?~ 11, ~7, 337 9;030,55l 5, 803. 3·U IS,6%,M2 :l.. 772, o-n 0,655. 006 1,773,l83,3'i!1 :Me, 110, ~,o IncreFISC. _ ~47, 048 1,20.'\ 4111 631i,3Il7 nec.NIS<: ..... -:::::::::::::.::::::----.... -. --.:~'.:~~~ ~~~....~~~:'-:':: _I", 'li;i:ji;58D . - - - -r4.H, 291 -......... __ . ""~:7ii~Biii -. _......... 1,388,762
 

:; 

0 "
 " H 

0 

:=: 

0 

•• 

a 

" " " 

"

" 0 

"
 

,
 

"
 0

"

•
"
 "
 

"•

> 

" 

•

"
 "
 

C!l1!fornla............. _ 'lUillO"' __ . __ . __ ...•....••.• •• -. ••...•••••.. Mi..'ourl_._ _......•••••••_•• ._•••••• Now lor;")'••. _. _ _ ••••••••••••. __ ._._" 

NawYorlr _ _ _•••••.•.•..••••. _ 01110.. __ .•••••••••••••• ••••• Ponns;'h'llnls_ •• .•••.••.•••_. Tela'•.................. .. __ . 

l'r1llld. 

] 3G, C\l6 1~7, ~~~

37,:1\12022 

Il. UOIl, lOS 1.\,~ll,(3i

iI<, 015. 080 

00, 1~7, /61 

129, rno 

Po,,"d. 

96,564

1~.

• 71:4, ~."932 ",~53, 872 In, OB, ti5 ~_G.'lo,m

13,211,1J9\l 

............ 

Pound" .............. 7, (;51 

587,667 

214, (00 

-to, 111 

4~~ :l7J ,\~. 1:20 

Poul><h 

144,01>7 

107,128 

66,258 

~73,3IB

588,000 

~3, 39A 

,~, 023, 886 7~, 943 

Po.....dl ~,4n

~."" 12,IM 

6413, ~2l.

~1O,M7

2"l2, 612 I, 91Jol, (91 

31, 91~

P""od~

IGt.IOO 

,\J,3~

fJ, 41JO ~11, ~\IIl

W:: 

1 

OC,l,1l.'I6 

33,&<10 

Pound, Pmmd.! p,,,md. ~, SI~ 36,78S 1.\, 772 2,12'.1, B21 736,058' ~4. sro ~OO,081 - 19fI,513 27~, 824 778,378 67,~01 ,'iO.1.•S' 7J,9B2 21;801 7OO,1~7

1117,006 4n,l86 2,118., ~W

766, 00'l 2lJ3, 143 2,111,~!J8

~, 716 --------..­ '" 

•
 

­'"

... 

-= - - -- -- - ----- -- - - --- --­
OCCUPATIONS SUB1ECT TO SPECIAL TAXES 

19.'').1, or portion IherCOf, ll,nder , TAB1,E 32.-Numll~r r>f rach dass of spai/d-Iaz payers purchasing specia!-i= stamps COlICr/nO lhe fiual yN/,r Ihe ~aT~OU8 (InrlUal rales, by collection dislricls (md SlalH 

Win", Y~rm.nted m~l~ liquo," nisliJlcd spiriltl 

'.' 

., 

fg~I.~..•......, ---.- - - r 12/ 47 3,~49 I I . Kan.... "_ .. __ .. I ._ :J 2,049 --.-····1----· - 2 13 1,1~O ----- 1~ 2,358 4 423 7,I'0Il2

!"fi.t<lCJI:y-..-••- -.----•••- -"'2--'-'7- --"8- 1r.Q H~~ ~::::::: 2~ 2115 ~l: 2 ~i 7.214 "CU'""aM__ ._.. oS 2 73 ' UQ 19 117 ---···-----··-·8 199 3,72~ ----i· 208 'k~~

Maler----.--- _.•. __ ....• _•••. _ 1 I 6 4,~~ 5 --- ..... -... 7 l~g 2,508 2~ 7,"38 

~j~~~':e:i~-.:::::::::::::::-· -if 2~~ g~ u:g -ia' '''il ---ia' ~~ &~~ -'"-5 - ~~~ Minn;, t' --- .•• ---- ..•.-....... I 2 2 270 10502 I:> 18. ._.. 1 00 .'- 16 !!~ 677 1 1,016 11. 4

&7 Mlls O~I" .•....• 1 11 :> M 3'Mf' •.• 431 g 40 dUV 2,787 33\l8 23.551

FIrs::~~O,;I ..: ..' ..-. ... ~-~..~ : :":~ ,~. ==!= "'3 "'s "'22 '~DB .. . .:~_ o~ ll'.~i = 'e~~ 1~;~ RIUh M",DUrJ J 1 47 ' 7 40U 4 13 201 4,775 .•• __ I 340 Ii WO ______ __'_ .__l· .::..:..:.::.::____ 5 160 3,4(~ 4 '112 6;7:.13 

al,~I"o'Mis:;ouri.. "_I~ 4 4 01 5110 1 451 4 -------------------- ----­ Monl!ID~ -~ = '== ~-':":':::"::"='::':':-----'':'':'':'':':': 18 361 8.221 41,452 15,723 

~~~~d~h·:-- ...··-·-.:-- ::::.: ::::::._ .~. :::::: ~~ 1:~~ .--::-.. --·-·M' -....------. ====~== 11 71 = 410 __ , •• :M 2,092 

NewE:em--'hl -... .••. 21 804. ••_. 32 .:_ ••.•- --•••••-.----,--.--- ~I' 147 2,:.m ."'-- 22 3,86~ p" T6 __ •.• •..• " •. /.. _.. ••. 1 I~O .•' . 25 • -. - .••• ••••- -.--.- • 2!1 ?II ---•.'. Jl 1.120 

First New Jersa '1= = l~-" ~~ -.' .., 'F __._.._....::..::..::.= __,_ 38 1.3211 .-.--..••,,-"- I,M4 

FIf!hNewJerse~::::::::---- - 1; .. & bt'"12 ~.;)~ .. --- ••--- -. 3 -=-=----=-:--:-:-:--'-1 ,~II~I ... 373 '257 ____________._~.:.:..........: 1 25.. _ 15... 13 2H aM ..••• !,&4 12;2'23
 

SlcleorNewJersoy.•• _ 11 5 12 1171 l3.6d --------------- ------ --- .----­ NwM 1 = ' =--=--=------=-:.......::..:.:~ I 28,~' 15 .- l~ il8': I .500 ... 1.107 In,480 

6 'exco._•.• • __ •••• _ ...• L 311 912 --------~ ---~-- - -- FlrstNewY _ r=':"--==-= ...- ,-- .--..- ...' -... ..::....::..:-----:..:.: I _~--_~_ .. I' .... 1,000

~~ddNNeWy~~ik::::::::::~••: -'2 g~ "62"--1 '--61 •••' --,--.----u--m~ 31 ~OI 15,582 II llW ot.._...__ 7 4' 113 3881 2 75 23 745 B It 2314 

Fourte.nlhNewYork..••.••. _'. 2 1 3D n'132 12 33 1 45 162 7 M 3,377 6~ 7;7.36 ~w.nIY'flrst Now Yor.k •. 1.. .•• It 3' 001 --- 7 -..-.. 1 15 224 6,5g1 --- 41>0 13,453 

w6nty-eJghthNcw'l'ork ,_",_ .. 2 ••• n :';1,1 . g ...--•••••--' ••--- •••• --. Il 113 2,027._••• 179 5,350 --L.::- __. ..... :::.:........::~ .-.-.. ... -. -... ---.. 31 185 2,919 ..,774 7,919 

St.ale 01 New York 3.~ II 323 24,191 65 27 102 2 107 237 --,-. -m--nG 24,760 -;- 1.683 62,358 

NorlbCa.ollDc •.__ •• 5~ 18:l8. 29 - ----.----~---- - == No.lbDakota._ .'. .._ •••.•••_ '22 '007 ---••. -- 1. •..• 90 71 · 1 96 ',365.__ •. _ 40 0,513 

FirstObk._ 3 ." ,~ '<', .--~...:.,~ ---,..... ---,~-.------ .. -----~---..- '81 l,l52 ---••- 42 2,231 

TenthQb'LO.:'·- EleV<>nthQbio--'" • v 106 U. 2,3M " . 1 - - ----\-- ",._-- --- ••••. -----. "-.--- _1~ 80 2,273 -.--.. 409 0.369 

F.i,ghleenU'Obio.·.·.·.·.·.·.·.-: ••.(._. .. 45 _ __ . -- _. 

.--.-_.. 102 28Ii 8746 1,873 •__ ._~~:-" .•. '1"'" .•••• ." ""1'-'-' ..•,. 10 6 58 51 1,008 1,121 ---.__ 30! 97 3,107 3,95<1 - '_"__._=______.:.:.: •••••••• ' •• _•••• 21 no 1,3(){ __ ._._ 1,650 12,066 

StaleofOblQ. 4,~ 6 G15 l5,428 2 -- --------------- ---- --­

g:~~:!:~::.. ..--..... 7'[":..- . l~l tm ~I: -~: "~I :::1" ./.:::: :.::: ::: ;: .~: ---..- 2,3: i :::

= F= .... 1'--' ... .... ." ."" 7, 82 ~~~' 5,158 

)'0' fOQln~t"~,j"". fl. L11. 

, . ".". '- '. " ..\ , , ',"" 

== 
TABLE 32.-Ntlmber of tach cla~~ ()f ~ptcial-lClZ payus ptlTcha8inf18p~cial-!C1Z.~la",p6U~er1n9 the ~8Cal ytar 19,<J9, or par/ion I.hereof. tinder 

Ihr. rO';1l1l8 anmu,/ Tales, by clllluhllRdlslncls and SIIII.c",--COlltlflUCQ 

Dl.'lll\\~() splrH.~ WlnCll 

'Ct>lIIl,IQ~ Alo..<tft "'Itll \\'....hln~Coll t.o oblllln the IInml>l'r or JtW,lBl·W Pl'r~,../nr tb~ W....hlogloll oolllX'Clon dlslrl.::I., Blld the DI!lrlet of Colllmbin wllh Marrlaud lerr the ~11.r)·l'lId ooUE!octioll ,1L.lrlel. • Ttmporatj". 

Notl\.-"UquOt dl'lll~r" ~~mp.. nl~o eover the '111", ul "\lIt~ o.od 1""MIIl«! ,M)IIl'luol'O, 

'P ~~ OJ"'mRl'l1n,blo <iF. ,=", -,,_,"'tlf':' ,\l_tlhunnn Xntion"I'Plll'lI"n<? 

-C~c~""-"-ccc-;--c-I .§ 1i Alit 

r"II,..."j"n"'~Ir;rr"~n"'l'lllrl'l' Ij$ 'i:,~·I-!i :!~~_~~!I ;~ i! ~~ ~~ i .i_ ~t: ;~ ~~ '4. ;; H_ ~~n~li,~ .. jj ._ _ to; .:?..: 3'" "'=;;i _ T _ '" Q i __:.s-;""•. lmporcrrllt

"r:f -§,;rz:S ",,_-'" '38 !3;:l"" ",I:: ,,-S J]!'!" ';;" :;;"Es "<i ";;;: !i ".- tl:l " :i'" -",~~::",-.2t:::; -"'" -,,'" Sf: "t! O~ 0; _ 'hl~_!o't ". -:.,.E ,~ .. ::::; :,.<.'''' "'-- ... 0 "'- 1'0..01:: -" ",!" " '" <l.:i".c "t Il -g ;;;"3 J2' 'WI) il fl

---------I~_... :.: ::: >r: I'- :;<:-;;:;"'::: I>; P: 0" ;;,'" c: :i: :l:"~I' c r'.: 

Al.l",,,,. .. _ ._ _. ~---~~-~-~--.-. --~~--:;~ -~~==-.-.----;-;;----:--- -.-----,-,,-, .\Inlh __ .... :n ~3 • . .. .• 

~~~~.;~~.;.~~._ ---•......... ' .. -...•--.. 8 1.0~1 :::::: ::::::. Il 19.~ ~eG 19 -.-,- •• •• " :::::: ..:::: 3:.:l0
 

;l~r C"lI/n'ol" ::::::::::::J"'i ::::: :::~I~ ::~:~: ..n;.....~: ;.~: ~: l.~: ::::~:I::::~: I: b l~ ::::::F: :::::: ~:~? !l-!llltr"morOrft._ -._........ __ . •. __ 30 r,.r,l~ .. _. __ ....•. 0 M 1.0,2 n ~Itl ~g 1 '~l ....•. ~3 ;;.~
 

%''''"r<:"li/Qr~;~..•...... S ••--:-~--'" M 1~.~~S -----. _.~ 1I1~ .".ms 11:,~7 -93 - 3 -;0 .. _. lIRI~:~:~~~"~.':~- :: ;;.~c ,·',]or"'I"._._ •••.•.........••......•.• _•. __ .•.• 2n 2,t31 .... __ .•....•. 2~ ,\88 .I,7~O 62 --,------,,----------::;--=== 8q~
 .;''':'''"',Ik,'' .. _. _ 11 ~12 1 17 ~!O 2 I~II 1M In .••..•.... ~_ .-.-.- ..•- _ .•s )""~'''''' - - -.-.. ~2!i 1 1 1112 '33" MI "i' ..-. I 1 13,H~ 'JI'I'j,·(MC"lumbiA.. _ :. ::.... 3 "", 9B:! 2 15 3,~j 1.4'1:; 6 --~--.. ..•... It -- - ~'~ ~~;~II~:··········--· - 5,!foO " __ ,, •••••• 19 !.OOO 1,912 4 ••• IS'lJOO 

ll.wftll..::---------·- '1 3,;m 1 1 ~I 1.0·10 2,640 .nl "'29' 00 :::::: :::::: :::::. 12'll8'l 

Moho _ == ._ _.: .. ::-:-:: :::::: •.• 2 I~ _ 12 ?~ ::~:::I:::::: ~:m

~;~i:ll;li1:i~~i":::-------········ 9 .. - M !1,171 ----.. " __ ,, 103 2.713 !l,Il3S '1~~ 21 or, 41.01~
 Blolo of JIIin"i' - ~_..!...::..:.....- 7,364 ::.:...:..-..:.:.:..:.::. __-_ 2~_2,~'1 " : :::::: ::::.. _!!, ,0,
 

138 1~.536 ._ ••.• __ 8 SI :J,t2li 1IllJlln 1~3 2 I ~O 1~' ""'_"_'_ Gl,m
 

~?~.I,~~~~:::.::-:::::::::::.:::::: ~.~-j ~~ ~:: == ~~ ---i:lnn 3:flli~ 2n~ 2 '~='I~~ ~::~: .. _ "3()~ K~l1$M .....• . __ ••••.. :::•••.. , 11 5.~IO I 21 . ~;~ ~:g~ 2~~ :~ -.• "'i5' i~:7~J

f~nM'oky- -.-.......... "" O~7 2 2J "3~ 2 f&-, H9 __ •..• •...•• 19 ~G 66 :::::: :::::: :::::: :~'~~

~r::~~~~~::::::::::.:~::::::::::::...- 2 To N ~:~ 3 ...•. : : :~ 1.~ r~ :~ --.-.. ......; J:::::: :::::: :::::: :~.;, .,!lI-<sllOnuseull•••• ••••••••.••• :I,l 4.1\17 ~""I-;1) ~O"~ j::n Ii 2 P •••.••.••••• ~""

~i:~r~:,~,;:.::::::::::.::::::::: : :::::::::::: l~j l~:m ::::::-"'i- l~ '~::~I f~ 2"~~ lli "-'i'::::::"'-2 ~;im ~1Jssl,,"ll'PI. ..•••_ -- ••.•••. ;,;;;,;,;; "'---,---'~ A 6605 1-----.:.::.:.:..:: •.•.•• 9 . l,1ij '1:41~ ,1~7 ._____ 2 I •. •••• _•••_ ~~

)'or'oolnoL",ilOOp.l~7, =1=== __== ===_= n_ - _- =

- - - - ._----= - --=--- --=-----= 
----------------------------------------------

TABLE 32.-Number oj each claB~ oj ~p~c':IJI-t= pavus pl,lTchaBing sp~cial-t= stamps coveTing the fiscal year 1939, or poriion"lhefuJj, l,I1!d~T

the vllrious annual ralel, by cQllection dislM:cls ond Sloles-Continued 

National Firearms Narcotics Marihuana Ao< 

fl,.'( Mi>;:sour;. __ ~iJ<th MI3ilou,l... l,114 

4,630 

,

• 1,OM 

8t,; 

3,094 

2,388 '" n 3 •••.•• ,

1 •••• , 

" 

18,400 

13,775 

St~le ol){l~ourI.._ 2 ... _ 2 !oS 8,7.'10 ..••_ 1 J.2 1,900 5,482 155 3 9 ••.••• 2~ .1 32,175 

Montaoa __ r\et""ska ..• __ •••••••• _. :-:.va<ls .... _._ . ... _.. 

==----:-=-~==== 1 32 4 

25 2,980 2 12 3 140. 1 

262 

63'1 

49 

=========== 537 9 .. 7 ._ •••• _ 2,914 

1,758 6,\ ••.. _.•• _ ,; .••••. 27 _. •••••••_•• _ ·9,383 1M 3 ••• '1 2 ••••.• _ 1,475 

No,.. ilampobi,e .. 8 991 4 203 '639 81 .• _._ ••• .••.•.•• __._"_ ••..••••••• _ 3,481 

=== ===== ========= YI",t y.,·cw J~".y

Filth Ne~',J~"cy 2 .•_ 9 

15 

2,149 

2,Co07 .•.•..••__ .• ' 1 6 .f 11 

.ilQ 

I,U6 

1,388 

4,144 8 

2\l 2 •• _ 13 .20 _._ ••.••• 21 11 ._ •• _._. 8,360 20,482 

2 Z1 4,;56 _. __ ••.• __ ._ 1'; 1,926 5,532 20 2 __ ~" 33 "__ 32 -'za,8l2 === ===== =========== B28 •••••• _. __ •• liZ 427 16 ._.... 8. 2,228 

====~==== =========== 

land ~Tk.~i~~ ~i:~r}~l~'Hh W....lllll~tOIl 10 obtain I.hc Dumber of ~PI e'81 tn, V"}ers lor t~o 'W"-Shlfi~ton eoUCCUOD dl~trl~t, en<l the D'st,rlcl or Columhl~ with MBrylBnrl for tlla Mery. 

Iln.IQ~C\louedrai~r.('I.' ; 

.
.
.
 
--

---------- - ---

---------- ------------

Wi,h.. ('m",n 

11'00 01 

IU 10' 

Unllod ~"' States 

lI"l\h 

dro n 1« · ,-,

Uncolored 

\\'!'hdl1l"'n 

T.u·]Jllid Produoed 

'\"ilhdri'lwll 

Ir"" "f tar lor l15e 01 unioed 

5,at.es 

l'rodu~"'-'<1

• Pcundl '~'l;oun<l3'

25. 4i8; 13~. ~5, M~;,Q2,

:18, 600, );gJ :!S. 346, (II (I 

:12,2\11.75:, .al,mU.838 ;;O.(l7~.4W :H.'Ill.430 30, 152..'i3l 2!).81~:!97

30. 211. 281 -29. 1m. 512 

Pound.r Pou"d" Pound.r I'ound, /'"und, 10l.3S0 r,.'0' II.O:n ro.692 ••.•.•••.••_ 12;i.Z71 2S.IH Ii.,O:ll 7:L(6Il •••••••••••• l1Xi,6:l6 11.:'132 b.oro ll4.lIll5 612 liS, 012 36.2~~ ]].036 17.3M 1.525 123,1B:i l2.W6 &!I&l 1>8,2]'" •••••••••••• 121.~:lll :14.382 O.lr.!li 72,002 1.864 

119:50'1, :14.060 16.762. M;"7Il2: ••••••_••••• 126.J~' 30.374 12.600 b3.717 .•••••••.••• J37, 406 32,59, 1~.007 76.000 •••••••••••• O~. 'FI.l83 13.31& 1'>8.~ 6 .•.• ~, ~-. .. OH 07 an -­ -_. •• 0.0 '.'5\14' 43:728 :::::::::::: 

----­ "~u,~o> I ~~.O"' I ,,>5.748 8~7,Qt5 4.006 

W Itll<l.rawll , _ 1 C(l(\Ll""~ I. La.' ~aid

---,------,---­

With• Mall-n 

loe eI]lOr< 

. Wl'h· 

drft..-n 

l"'-!,ald 

Colorl'd 

~laJllh

1'1 o"t h 

I'raduoe,l 

Colored 

,-­

Pound, "".4 "'.~ !'wnd, Pound, Pound. Pound,1 Pwnd, 

!i~~~~~i~~~ 17,102.,71 13. 734.MS 2.0.'10.732 1.46&1&1 332.ct::o,~ J.:lI. 2&>, 73.5 io.13I1 

5. 8(0. g7... 5. 7g3. 326 L \145. ~I I. aas, 46ll 2ila,!l'lli.M9 Z70.:J'J-I,6:l5 5.312 4. 636, 21~ 2. 000. 67S 1.666.182 gIll. 749 ~lO. ,06, M2 210. 430. 67~ " 2.813. IllS :;no. ()21 1.570.811 7&1,714 ~16,ZN.634 215. Il'JO, 0S6 ,~

2,6S0.(ll-'''' 462,500 1•.'J9oI,.I&I 631.6& 240.491. 5'J9 2~o,U().il7

:~~::::::::: "" 2.004.071 008. 43\1 1.408.82, "'-<.(1.921 3ro.91.... M.l 350.113.86:1 2:n ? 773. jg4 "''F1,41g 1.4,1;.24 781,292 :\68. \ll\4.4?l 36~.1l8(•• 7\lO 

I{).'li:l::::::::: 

'"

1,007.200 673.30, ,5.S.1.610 '40.goo 387. 2117. (K~ 3811. ~"'.8'~

':"1':j~~ 1.Mg:3W 0):.11.362' 200,.401 . 837. SS8 413, '&01.,75~ . US.:.60. 5~" l~lg •.• __ ••.• 1.380.~01 3M,Wl 155. 74S 86•• 92; 33(, ~91.1J-~8 331. WI. b!1·\ ---­ ~----

Tot,,!.••• 46. 763. ~,6 ~.\.Wg. R50 12.627.424 Q.026.400 3. 120,ll1).~. 9;;~ .1. 1HI, 673. 672 ]6,,'U~ ~. ('1' 

\113'::1 

July.•.•.•••.••.••..••..•.••..••••.•••. _ Augm:t:.:•.••..•••..•••. _ Sc!'tolllher.• _.' •••.••••••.•..••....••."1 October.•.••.•••••••• _• __ .. _ 

N o\"e", t~" . Deemnl"'r••.•.••..••_. 

l~~P

1 a"u~ry•.••••••.••

Ma'oh•••..•••••.•••.••

T ....uU; 

,,,. 

luI)·...•.••.·••·· ••.•••.. - .-••••.•••.•• AuguSI .•••..•" ••••...--­ -•••.•••. ­ Solltemt.,c_••." ••• -•••.•.•••---. -­ Oclober••••••••••'" ••••--. -•.••..•••. ­ :-:o"ember•••••••••.. ---­ •.•..•••. ­ l>ecember•••••••••.•••.••.••••••••••.••.• 

1{J,1~

JI\tl\lar>·~.••••.••••.••. -•• Fchrua,y•.•' •••• -.....••• -­ ----­ -.-.•­

~11;:ii~·.: :::::::::::::::::::::::::::::::::: 

~;'~~::::::::::::::::::::::::::::::::::::::I ';~:~' ::::: ' :~

TotaL......... ~~ r_. I oc, ~, I 

" . ....... Wilhdl1lwn 

Withdl1lW!I Wl1hd",wn Jree of UU .' I~O>t or ...; 

ta,·paid lore~l"'rt I~J~(j'l <I''''lrO)le\l. 

I 1 SUite. 

--------­ , 

l;{.lU'OR'l' 0:1;, CO:i\BlI,s:-;JONE.R O}~, IN'£lmXAI-J Jj.EVENU,fo)' 139 138 REPORT O},', COMMISSIONER OF INTERNAL REVEKUE 

35.-Produciio71 olld wilhdrawol~ %]col/laroa)'inc (colored lllid uIICI,lorcd).
 

lfcor ended JUlie 80. 1939. by fIIOnlh.8
 

TABLE 33.-Prodlicliollllnd wilhdrawtlUl 0/ colored QleQmtlTgtlN7I~) yea.r er.ded June
 

80, 1.939, by eollectioll dis/riels
 

OLEOMARGARINE, RENOVATED RUTTER, l\HXED "FLOUR. ETC. 

On hand ,On hjInd
 

lJif.tr;c( • I July'I,'- l'rtKluCJ'd
 Lo<" orde. lune 30,

,.,. ..,. ,"""" ---

wah. 

dm..-n ' ~,

~'"

With· 

drawn ' ,,' e.~JI{lI1.

Withdrn,.-Q 

II"\" or Un; '. lor u..-e ofUnited 

State:. 

o 

I'ound$ Alund, PollOM 6.6~2 ...._..._­ U.6:!O

137,428

2:),73-l 

12,492 ",~,~'12

....._....­

42.65:1 ._---_ .. _­ 313.015

103,3.T.! " ,,~

,ro .......... 101,[>,]6 1.474 

33.~'6 56.001 100.568 

.........•. To, 145 ---.-.-..­

..... _...­

2ro 4.670 .._. ­ 4.434

3.'i4,OOl 1M.7·IS 867.025 

I-­

PouniU PoUnd8 P"undr 

Oeo."ia _... _•. ___ •••..••..:. '-ius' M.M7 .Po~nd.

',,," Flrstlllinob;•.. ___ •.•_••.. ~U2, \l.l~ 1,057 9.1!'JO Indlnna __ •• __ .•___ •..•..•• L.UO 22.ll3fo 312 

'1'811-""'•• __ •••••• -_ ••.••••• 7,Om - 3.52.liOO 4,l!>t 

Maryland .. __ .•••..•••____ 0, :ro~ 1:25,60S --.. .. " ­ 3,7'30 

}'Irsl M~uri.•••••••_•.•• 2. 76li 10lI,600 1,432 ro s,~th "li=uri.•••••••••••• 'M 1.3r:! --......-. FlIth :->ew lerseY••••.••••• 7,082 1~,2'.!4 R~~" 'First Ohio•••• _•••••••••.•• ..........
 '" ---.- '".... .. ------. 

Tenth'Ohlo :•••••••••••.••• •ro 26.;;'00 """ - --- --.......­

};Ioventh Ohio•••.•••••.••• ..........
 ,ro

8,121 , Seco,nd Texas .•••.••..•••. ',000 ----12 

Totu! __ ._ ••••..••_.• -Bl.7s3T-i:-;-8I:i~601 ',000 ro,~

'TABU: 34.-Prpduction and withdrawals 0/ tlTlcolorc'd oleofflargorir.e, ywr ended Uncolored ./UllC SO, lOBO, bV .::oUection di81ricis 

~... Wllll<lrllwnl· I It,,· lroe 01 tax " 

With· flrawu lor In' !Hi" "r I""t oc - ex!,,,,t . lInitN\ <1o;l.ro-",)<I drawn WI~I'· On han<\. 00 han<1 Withd",wo i'toles l,cooftllxl T.ostor DllItrllll. l'""luoo(\ drnwn lLlne 30. Julyl. m~8 1~~'flni<1 lor \~OO 01 destroyed 10"'.'I'orl W:lU U1l\W<l . Po'l1lrl' l't",nd• 1'''''7'd, Stales , , . -----:: ---I---~I---I-----I-----.---,-- 156

Alabams.••_••.•••••_.. l'oun.u 6.;l~1

/'o""d' 

~21.~40

1'oulId. 

522.&l(l 

1'o""d' 1'0und. P&uod. Poulld, 402.1 ----.-. "'::::::::::::I" ~~·Tt~[:. F.rst t\alilorn!•.••.. _.. :121.331 ~1.(llg.5;2 ~O,\)I"..s.2U .••.•••• _ •••....... ..••...••. 371'05(1 ;11).31>4 

SI'th ()nHr<1rn!a ..••...• Is:!. yoU 10. (1:>:1. 250 10. M'.1167 14.1'>88 274'.'>f..l Goor~h'-_ •••• _. __ • __ •• Il 1.5H.4;~ 1.611.!lI>8 :1~:5S7 _.. __ • _ W, 29~, 004 30. :J80. lJJ8 .........., . 30. ,sa'
 First llUno\:!._ ••••..•• 1.470.0B 113.200.:100 113. 3S3. 4d4 arJO 3.000 S,0Il3 12')0 5n }"obruar>·................. •••.•••..•••.• 27.067. (ISO . 27. ,5.'\, 64~ _. __ ._ . !n<Uana _••• ._._._. 13~1.,\'lO 'IO.~II~.~O 41.0li,4.s~ •••••••.. __ ._ 1l.U1i6·· 43 _.•._._.__________ 29.2\0.(56 28.0r,.103 KansAS ._..... •••••• :l);1.OIlr. 2~.Z04,~1 ?l.OOI.400 •• _._ .• ._. 6,930 ~'1.417 ArIL '" Mnryland ••••••••.•••••••.••.•••••••.•••.•• 23,243.:102 .' n.600.4,51·~·· 1 . 3.000 I . .•. ._._ •• _ 2!7,~OO \'.7(,1.522 0.91,,('-.08 __ •..•••.. _ 103.214 1> oy••••••••••••••.••••••.••••••..••_.__ 22,582.1:.rr 22.511i,604 300 ••.:.:......... 160
 Mkllgan. ••••..•••• JH••\2~ 1(;.'87.&~0 Ib.69'.1)X; " ..' ••....••.• ._••.• ;~18.312 luno•••••••••••••••.••....••. _•••.••• _ 21.[).j6.~'2U :10.,28.915 ._:. •.••• - .•. 60 ~lInnesoln ._ .••••..•_. 21j. \8:l 700.~~1 7JO,ro,1 .•••.. • __ ._._. 18,500 

Filllt Missourl .•• __ •••• l'11.!.OO G.4l1(l.O.'JO ~.6:lO.~ .••_._ (~.400 Tot.eL••.••••.•••.•.•••.•••.•••.~_ :J:II,5VI.92f> :J:II.701.89-l ----;:x) J:(O]" 72,1\11 

SiXlhMls,'lOurl......... l'JO.:!6Il 1.1lI!!i.il3 1.'115.313 • ._. ._. •••.••••.. JS.o.>9 FifJhr>awJeney•• _... 3211,5'1, 2IJ.~9l,IY3 2IJ.4..."lI.O'~ ••..••...• :JOJ,65J !'iorth Corolina_ •.••••• 0 :Ill. 191 2',61, 1,51'.. SOO 'I'AUU; 31i.-8ulI/7>lllry 0/ production and wilhdmwols 0/ oleomaroarille (colored alld 

FirslOhio_ •.. __ •. .• 317.\l&I 'F1.O'JI,IS2 :!r.lll.~36 • ZlJ,I62 ullwlored). YCI/Nt c"dcd June :~O, 19S0 to 1.9.~.9 TonthOhlo __ ••••.•••.. 02.3M 10,313.01;1. 10.3411.356 . ._. _ .•.•.•••. _ .56.052 };Ie~elllh Ohlo. •.. 250,615 T..05O,l'JOl 2'.13'.83S •.••. _...... 193,6" 

Oregon.. __ ._........... 21,611 1.426•.'JOS 1.420.IM _._. __ ...•.•.. • __ ._ ~J,964

seoondTexllS.••. _._ ••. 131,&12 7,211.251 1,1.\l,10l ._ _._ .••.•._ 26,016 In,,J3 

Totol •• _•••.••••• 4,050,1rnl 331.6Ql,028 331,;,()I.~1 ----SOO-~ r:!.m l.s,596.~~

• 

, I .llWJ;,:.. , , '," ., ,'y" '. ,"i ': ~', ,~' ',,'" ':,",;:-' :d '. ,..'\1.1" .\ CO' 'c' • i.I."", ",I'; . ","'~'i'" • 
__ _ 

---------------

1\ 

l'll~~

10ws. 

10'11'/1._ 

Utah.

HO REPORT OF. COMMISSIONER OF INTERNAL REVENUE

37.-Maleriuls 1Jud in the· 11Iuf<u!aclu,re of oleomargarine (801Qr«l and T,~BLE

1l111:wlored) , year er;.ded J lm8 30, 1939 

Poufld. 

Bob""sue oil BEeI r~~. __ ... ._ __~ . __ .. _ 1~. :1I1fl. ~"R

30. 914 CeooDiIt "ii__ Color _. . ___ ••••••••••. ' ._____ _ _ 711, 7~9. 2:.l~

1,421 Com oiL • • ..•. _ ,154, 461 Cotion.ee<101L..
 

Cottoo""ed .l.e8.ine • _
 D.d~aU~ooJ slr"""ino.
 Ledthin.• 

M'lk __ .•_ _ N."t....llard . . 

T"'BUJ 38.-Prodt/CliOll 

D~"j",

~l~~~:~:: ::~~ ~~~~~~~~ ~~~~~~~~~~:::: ::::---­

Total. . •.• 

39.-St/mmllf'll of prodt/(tion afld la:x-paid 'lJ!jlhdrawal~ of rC7I'<J~'aI6d buile'r, YWfS ended June 80, 1 PSO 10 19B9 

TABt.E 

y- FrOOu«.:l WUbd",,,,n 

tor·pold Yeo: PlOdu"'-'" IWithdrawII , ......~jd

1~'1R_.__ looL 

Ig~2

1931. __ . 

19M•• 1\131 

' _ . 

•__ • • 

_ _ 

_ 

_ 

J'l",nd, 

L 7~9, 713 

I, ~!l'.l, I:H.I 1,124,2'J() 

l,002, 131 1,3j~, 166 

1,~~MiI

P'Jj!,'IIti.!

1, 1~f\ ~;J I, Nl7, (OS 

I, 117, 184 1,00Il, an 1,2(l;S, f7~

l,~I,~(;i

19:;6 . 10.7_. __ . 

I~:;S . 1~19

TOIA!. 

. . 

.__ 

. ___ 

PrJu"ti.! \ ~,2~2, 920 __ 2,7'37, l~l

__ 2, 4;j~, f_e ._1 2,005, Ili 

II'.,77o,m" 

J"Uflti.! 

~,~IS,9~1

2.1£1l,~

2,3flJ,2111 

2, U2~, 2'12 

I~, i~1, 158 

, ,
 

.••• _ 109, m,Hl 

..•_, ~l, "" 5711 -- _ Ill, QUo ••• &l, 7U, 110 . _. _._. 1,231,456 

and withdrawal8 of Tenovaled bnlter, year ended Jlme 30, 

1989, by coll~cl;an diMricts 

On berd WUh<lrnwn On han~

JulY I, Produ'o:<1 J~M llO, IAr'veld ,~ I\l.:W 

PlI'ull1. 

I, 611, ~gl

P\Jll"d~

',~ '~l. If<.' ..'M' ., 471l,~S

00 ,,~

61, IDS 'l.,W~111 2,g:.!.l, 21~ I tl,1i.'i.'l

01,0 oil 01'0 "_rine_ ___ _ •__ . _ 0100 st<>cl<______ _ ._. _ P:>.lm 011 ••• • . _ 

I'alm kern"-l ol\.. ._ _ _ _ Pe.nut oiL_ . . _ "alL . __ .__ _._. _ 

Codn (b~n<oal-e<JO_._. __ .. _. ....
 ~OYB \wOll 011. __ . • __ • _
 

Soya bean s<farl"" __ .___ _ _
 

Vitamin wncent,ote._._ .. _. _
 

"fou,L. ___ J!iO, J:IJ, 11H

Puu.,.d, p",mi. 1, GHi. gIl 7,Il8."i 

l&, .ro 512, S72 Zl,SOS 7io.0'41 

I~, a5~

,..,,"~
 

l~. O~6,1Bi
 

3, 100, 307 

I,U~,U3

I, Ut, 4,'iO 

2, HI!, 616 

"" 1"8.~1.~61 1,1<, ~211

~a 'S2, 075 27,081 

14, 063 

TIEPORT .oFt COMMISSIONER OFI IN'£;ERN A.L REVENUE 141 

'rABLE 40.-Pro,ducllon and withdrawals of mix~d flour, y&ur eflding June 80, 1939, 

by collection distriels 

'. '< PROD'UCE.D 

Totlll 

pound. Qllarl<>: I EiJrhlh 

bJ.rt-el, bilnela 

Halt 

"'''''' District Barrel'

f',.""k 00 DllodlnlY I, 1~1~ 1,~6B 7,OU 2,P9<I 46J,~21

}lr.t{'''li!~'''l'', __ ",_,,_ __._. . __ . H,g.S ___ •• • • • __ • .... __ .__ 

ri:~~:~;~i.:.::::::-::::::_:::.:::.::::::::: ::::.:::~_ ::::: :~:~~3: 'l'o.-only ~;gbth Nn.... y or~._._ . __. . _ . . _. _ ,]7, ,,~~

oogoo._. _ .•_.. __ ._. .• ••_.._ ;4U,1lII9 __ ._._._.. •. __ . •. • 1,888 

W""biogtoJQ • __ ... Wi"""""'O. __ ..... .__ ._,, _ , 

.. , ,_ . . f1~ 33,418 3M 

TolaL__ .. .. .. _, I~ )ih;R4R I 

OrsodtoIBl__ ._.. __ •. __ 4301 117,'.!O61 

WlTHDRAWN TAX_PAID 

Fitstl,;slifornla. . . . __ .. __ _... _ •__ ._. • __ .. • • 

m1f~;~'f<:~ri~::::::::::::::::::-:.::::::::::: ::::: 3 

T",onty..,)ghlh No... York_. . .• __ . ._._._. 

-8;';,'h0_~::::::_:::::: ::::::::: :::---::::. :::::::::: W8shin~lon. __ . ... •. .. ._ 412 WIscoWlio_. __ ._._. • __ ._. • .... 

TotaL "__m. ,on" _._m 1,"StfJrd...troY"d_~ . "__ . . '__ 

/Ho"kon ~~'jdJLlU"30, 193~_ . . __ . • _.. 15 

Qraod tOI",L _• ... .. ~I-117,2oo --'29'B,aoJ --90,721 2~ 767, ~30

T.4.BLE 4] .~P'·Dd"cl;,,,., i",pl)~lali.o.., or,d tl,it"draw,>t~ 'of pll.lyiTl{I caTlh, Ill! 1/l{mtha, , yea,T ended JU11~ 30,1989' 

w,,, I . ' , 

Wlth_ 1r:.~";,~ Lost On'hllOd' 

Month 00 hRn<! Wilh_

1ulym,.1, Prndu""d 'ro­ ,drown d';;'~ tax for ·or de_ hoe 30, I p?,io:<1 lax-paid u~ t use 01 .tror.dllll3~ , : Unne8 , SIIlI.. 

Po,•• ","",u Fact.

A_"____ 'o:y._'".___ 1__ 

11,737,165 

------­

_ 3, 

~,637,

2M, 1M

21".0 I, 

2,S4b,~78 '"" Ilm. 135 r;n;-:'Nl 167,371 P~~~2 36,7V -~~~~~'I-f~~~.! 7:l ._. _ Septemher._ . . __ ._ 293, I'JOO 72 _ 4,184. lSI " ~71, 107 Oc;nber_._._... :\ 4, 216.~:!'1 4,2"11,23:1 100 07~ 43J 4.1Z • N""cmber_ .. __ 4,I02,lJI» 3,O!>J,~:m D"OOmb~r ._ 3'.lB,9'}(\ 3,0'.l1 1461" ._ 4, 1i:l.1,<1!5 1,D&t 110 . lIll, t8B f. (1,';1, IB6 

,~.

~~~;-.- - • ." 4,!1'1!, 401 _... _,,_ 4,f&,til2 :l38_:l'l4 ._.. _ ~3._

MarCh ry.------- ---- -.--- 3,93.,466 _. ._ 4, HI!I, 091 175,6:J:l 36,00l __ '1"11 .-----.---- --.-- -.---- 4,510,Blll -.-.---- 3,960.913 267,6211 ._ 74 . _

---------.--- -- •• -.-.- 3,~71.l63 -.---'-- 2,4:7,20/1 4:lO,l6ll 1 ._·_ ~~ ..-------­ ----0--.--- _.__ 3,5~li.<J~ _. __ ._, 2,463,140 7;'9,342 I,m ,B __ . .. _ -.- ----. _.__ 3,OoH,nl2 _. ~,l&,1l2 200,l\i,'I lI,9l~ I'}(\ _

ToteL U,737,lB5 4S,H3,B29 _._. 41,t2&,263 3,rol,5Bi BO,2SD 2,3621~

1',6;1 

."- __ 6;~: J7.S78 

3r; '.' 

33,343 i 3~~

'la,083 20,~ M __ .. <1,716 

2,503 '\4,62~. 3,t35 ,\.485::138 

BO,(I!l3 6O,B2'J "I,21l,~7

:l7,gOO • 1,15l,~l,l

:::::~~: .._ :~_ 61l:m .________ .__ l,7n,8~

H~; ~~ .__ 2:: ~~:. ~, TIU: 

38,979 8,862' "SII9,OO5 __ • .__ 3',6g~

2&1:616 81,;;; -;"-Z07,J46 

90,228 

21,846 _.. "_ 

.::-: ~~:: ..-. --:~ __ • __ _ _ .... _._ _ 

129,137 27,258 

2,6114 .. _, __ ,_ 

39,256 10,006 .. 

2I'<a,26~ 87,729 

196,3031 1lO,7Z1j 

5,25~,62S l,Hi,OJ7 

67~; m \, 72'), 7!l3 

~,21S,734

314,208
 

(,923,411
 34,S~

:'3,3l!5,;l/)~

23,767,230 
·I~"·"'il~'··=· I 

I

I

; l~ j."'.-:-:-:-l' !".-:-.­ • 

I ,); 

­ ,ii < l~~~ft~.*~~~~,~ a I , , § §:l;:gg~~P~5U~~ 0 I"" ... "· ... ., .. •i , I' .: I" , I i' ;;: ::;:;;;<::;;~=.::;.::;;;s;:;:;; " ::.~

.~

, ~~~~~~~£~~~~*

I

-," 8 •, 1!l!~~~§~~lH~!~ I i ",'oj

.­ " 00"'''' g""''''fj "'i:l~~ "0.. .6 ;:l~?";:.~9:-';::::-:: 1! U" 

, ( ~~§~~si§~§';~

o,

. ---- -'-- --- ---- -----­
••••• ••••

__ •• 

144 REPORT Olo' OOMMlSSIONER OF I:NT:ro:RNAI.,; REVENUE 

TABLE 4G.-Elhylolcohol: Production, by kinda 0/ malcriala used, fi~cal yeor 1939 

QuauUt}" used .!I~bol produced 

, KiQd or IIlIIUlrlLl I

P...-""ol Amount Unll Prt>t>l gallo"" Q/l<;ltal 

Mola>ao.1 '._ .• __ •• _•• __ • ._. _._. Ethyl sulpbate.• 

Oraln '. • ".".", _••••• _._ •.• Crude Ik'OlIo15 mlrtll....... __ • _. •
 PI<lf:I.ppl. Julce. ••.•••••-•••-.-.'­

Min""",: SulphIte llquor. ._._•••••_."._._." Mol......eo. _." ••, .. "._••• • •• __ Polntoo!.1 .. __ . • . 

c..UuIOSll pulp and chemlCllI mlxturos.• __ •• __ 

~(j::.::::::::::::::::::::::::::::::::::::::: T<lta.l. •• __ ._._._ ••• _••••••••••_••••• __ .... _ 201,017,~6

, Additional "mounl.'! um In combInation with olhel moterlal! Included under "MIItIll"6S'" 

• Includ 130.«15 poundt or" corn augar by.(1rDduet. I Includ 1I,lL."O prool MAllow proo:l.uood at an exPe.lmental plEmt from moterlals nOI shown. 

, TAB1.E 'l7.-D~na'tlred alcohol: 1 Plants operated, prod'llctl'on, ,vithdrawalB, and 

Btach 071. hand June 80, by StateB, fiBcalyear 1989 

IQUDlltlUca In wine gallon. 

I Complelolr <JOUll(ur~<l Spoti,\llv <l~,nnl.nled

SlaUl . ~~,TI'~~i~ - ol",rall'l!' l'.od\l<tlon Will,· 

______--'_-'-_1 

Callfornlo.•• • ._. Delaware • ._ •• Dlstrlot 01 Columbla___ n ..wnIL_•••••• __ •••• _. Idoho_. .• ••• Illinois_••• _•••• ••••• Indlono._. . ._. 

i~~ky:::::::::::::: I 

Loulslnnn._•••• _•••_... Marylond . . ' 

JI.ll>SSaChmetta •••• l\'ewJersey._ •• •. _. 

1'ewYo.k............. 

Penm}'I"""m•• ,. PuertoR100._._........
 

WestVirglnm_._ ..• Wisconsln •••_.......
 

Total •••• _._ 

aIIlOWl. _ •__ ._----•• 1&7,m= lM,8M, l!SoG (;7.67 •••••do • _ .--•••••"." M. 3SS, W.> 47,IlG3, 611 

_••-'--------- '180,446.698 Pounds•• ,_ ]5, 1o.N. 007 ..."7.n __ .'__ • •• 

01.0 .....1.. 

n 248. Droll ~\~, al~

'1 IP.7DO 'lI,7H 

) P,I()l J~. JB~ I _........... . I,~ 1 1.8)7 l.ro~

4M. ~p~ 4~.;gJ 2 ~,O:;O,;4~ ~.0)7,3:.G

I, '227. 112 Gallollil•• __ 310,141 ____ .do I, 6Q3, 687 16J, :wi .M" 

24, 04Q. t/..5O .dO .,] I, 183, 12.5 do•••••. _ 743.411 Pounds•• ,._._ '1 718,~44
 

Hg,Il'l4 __ ._.010 ---- '
 " . 22,: :::::~~::::::::: I __ • •• ••,._ 100.00

I 00'1'--'---,---

Wilh· On h",nd Pra,Juctiou urow..IS 1_'_'_"_'_'_"+ 1 

I I, )~I ~, ~,I~, 2S9 2, 237, 7\l.~

?:I,M2 

II. g~5 U~, Ill! 365,000 1.~'l(I 20.705 2O,70~ bl2 ------.••..•--.- --­ )~, 5-lf, 2,6g~. m 1,,776 S.9l-B,~~7

l ::::~::::::~ :::::::::~.: :::::...._ m::l 

3 

2 l. 7st.SID 3,310.200 1.50,\.4&6

a,31(l.b3~ 17,067is,IS! 3,5Z'l,~\~ IO,079,41~

2:104.!.fir SM.8.'l2 I~;. 050 3, lQ7, 5.1 

1,6'13,llJS l,&.I6,Q37 11.0,6 17,939.001 

2 

3 15.;;&1 3,1t~g\l8 37,4S2 

3, 707. 21B 17,003

:r.4,SOZ 

U7,;,31

)6,SOI,4()j 2 1:.8.014 4!>S.8(18 455 1,322,1811 

7,0'27 1,730 15,237,OOll I 9.11>2 0,131. • 71,163 

38 17,IN,I:t'l 17.:204.015 ~906 83,5llJ,011 

2,MI,100 

8.921.451 

~~:~~ 3.502, JlS 

1O,1J.l3.752 

~,:.'OO, 3-52 

1<,S03,437 

2f>6,S03 16,S17.574 

1,335,511 

It,461,\lO)

73,543 

82,Ge6,OH 

On hond Jnne 30 

4',468 

9,142 

---••• ----.-..•• 

18,107 

46,459 

... li:769 

-25, 725 

104,823 

22,001 

12G,838 

1,4511

92,048 

24,M7 

797,334. 35:t 

1,325,hGl 

I Inclnded 10 denntlll'D<l ..I""hol oN U~21.1l'XI un gollo,," nf rum oml 51,O~7 Uu gullons 01 olher spi<llll 

!rnnsf...,...d fmm dl!tlllcrlr! for deUlwratlon. The number 01 wine gallons i:I nOt n!~rUl<l.

• ~nmhN oll"rflUld dUllnG ony porl of lhe real. I Inollldes one dennlUrl01 plaJ.a operated In ctln]uoctlon ..--ith lUI experimental Blcohol plant. 

REPORT OF COllIllUSSIONER OF INTERNAL RE'\'ENUE 145 

TABLE 'lB.-Denatured alcohol: Prod'lldion, by monlhB, fiBcal ywr 1930 

Completl'Jy Spedolly Month deml.Jll'{'Ol llCWltw-ed 

1uly•.•• __ •••• ••• _•••••••• _•• _. __ •••• AtIgu!I•••_. __ •••• _. 

saptombl'r••• •••• ••_•• October•••• ••••.•••_••• __ • ._._••• _. __ •• _.
 N"ovetnbcr__ •••• _. __ • • ••• ••••••• •••• _._ ••
 o-mbcr•• • .••__ •••• _._. __ •• _ _ ••• __ • 1onnJll'Y••• •• __ •• _• • •• • •• __ • Yobruory _•.•_.• •• __ •••__ • __ •• ._.__ "'Neh._•••• ._••• _•• •• __ ••• __ • • •__ • 

.__ 

_ _ 

•__ . •• 

••.• 

•• • •. _•._ 

_ •__ ••• 

t~_::::::::::::::::::::::=:::: :::::::::::::::::::::::::::::: JUfI'!._ .• •__ .•••••••_•• . •• __ .__________ 

TaW. ••••.•••_. • • •• 

IVl"" uallt>m 

1,303.340

I, 502, 076 

2, 602, 3"15 

3, 723, fH1 

2, 826, IH~

2,105.~OO

414, ItO 

339,3043

fJ04. Sfl.(j 

661, ~~!J130 

11, 119,433 

1'1". pall-c>m 5.407.077 

ll, 34:\ 617
 

. ll, CJ!l~
 

1.375, GIO 

7.!5ll, 4~1

A.372.G;;1 

I\, 352. 41lS 

I\, lilt, :lSI 

7. 110.718 

~: g;: 7, 304, 110 

sa, $01, 077 

Tow 

WI .... aot/OII' 

I\, 71D,417 7, S4b. 0[13 

G, 157, HI II, lmI. 42S 

10, 1M, 3043 

10,U&HI 

6, li2ll, 54~

(I, US, 1130 

7, 015, 6S3 

1M: 8, 165, 84g 

100, 740, 610 

T AB1.1; 4'J.-Cofllplctely denatured alcohol: WilhdrawatB, by fOT1nUW£ mid by 1nanthB, 

fiBcal year 19.'J9 . 

(Wine goJlou,j 

.. 1 Fo.mulA' .- Month ToW

" n _nI " '" 

n" Jill y •• _______ •• _______ .•••.••••. 6!l~,W3 '!l.~9oJ 17,730 I, :.l2I,llOO

"" AUjlusl. __ ••• _••••• _••. _________ SOO,68~ ~~'I 4U8l0 51, O~6 74, om 1,4M,I24

Saj1\ambor_. __________ ••••••.••• 'l.)[J lUll 
 'Dl, ~71 88,515 ,~ 2, sr.1, 002 1. 3::-1. 7fo8 

OctCll>er.•••••_•• _••• _____ . ___ . __ ~.~n.~ I, 221i 73l. 117. no 234,381 a, 084, OM NovombCl'•____________ ••••••••• J, III, :j,~ QO,4H 1, '"~16 2,080,276 l. t87,~:l.I Dooomhc.____ •• __ •___ •. __ .. ____ 73B, S03 i:n~U ~,~11 2, HIll, 008 1,16•. :100 "0 

"" Jnnunry••.• ______ . ___ •.••...••. 81, fjf,2 1\I1l 1\05 441,784 'M )41,1188 ~:J:~ am, all} 1113: Olll 'M rt:o'h":'_::::::::::: 217, /If(l 210, GM 41. B!ti ~, ~80,3B4 :::::::.::::: 

29,1156 137. ~:lll 16,3112 ,w m 184,314 '" 631, 13~ &l, 3:18 15, 411') 31~ 507,650 tEt:::::::::::::::::::::::::: 700,3~ !oG,~7 m 813,440

= 

• '"" ,~

TotBl .•••_. ______ •.•....• _ 11, M4, 71.2 1l,1J51,829 I,lI38, 8.'l!l ~!,4~ "151 17,:lO(,GI~

, Inlormat lou n.s to tho ""IONsJUon o! Ihrse formulae ...-111 bG fnllnd 10 Trt:<t8ury DllOi~lonl :>:01· 10 ..no:l. ~6~8

IUld IhOApPQndb to Hcl<llllotione No, 3, Formnloe for Completely Emd Spedally DenoUlred .\Irohol, fuI,-l3o<'! 

19as, 'I'ron.sury Departmanl, Dureou of Internol Revc.nno. • 

TAJJLE 50.-Sp~ciaUy dC1Ultured alcohol: ll',:thdrawab', by formulae, fiswlycar 1959 

[Wine gallons] 

Formula 'I AlOoool Furmulo l AmOllD( Formul.. ' AlOnnnt Formnlo I I Amouut 

I ........__ .
 'l':I,611l.~ 23 •. _____._ ,. 2S---A._ •• _._ 457,4711 3S-D•• __ •• U,476 23-A _____ 211 ________ • •07 1,618, Ill'.! I~ 951, ~iJl :lS-E. __ •••. 17,O·n, On 23--B._.•_._ .-, 3D. ___ •••• _ 2J4,3S7 3ll __ ••• _•••• 7,IlO'l ." ~~~~~~~~~~ 97fl, SOl 23--C •• __ , 31-A__ SQ.-....... _••
 :'0. m

S,677 23--D ___ . __ • 32___ ••••• _ 26S, '''' 2~1 :IlI-B••.•_._ 10fl,2U 

I, 7Q.1, 31.. 23--E•.•• __ 33_ ••••••• _ !,4&~ 3lI--C••. _••_ ... m 3.'l-A __ • __ , • 23--F___ .••• S,I2-I " :l1l-D ..•••• 10.1)I~

3" ______ •. ~~::~::~~~: 'rI, 7~2 23--0._._.•• 2,2:11,7;;0 10, Q.11 40 •••• __ ••• 2. ~P6, 7C7 35-A ____ • __ lI6, n.l 23--11. 1,025,316 il-,Ml,lH7 42.•.•_•••• 16,~m

13-A... _•.. ~,1117 24_. __ ,,__ .. 36___ • __ ••• _ 5,351 H __ .. _.... S. lOS IT A...•._. ros,l.'..I 26 ____ ••• ___ 14,100 37___ • __ ._._ 682. lSI 45_ ••. _••_. 7,H4

I,Ml,OI7 $-A•.•••• _ (05,233 37-..1. ••____ I, g2~ 4~_ •••••• _. I. 61ll

0, 72!i, 41)1 Z1•••• _ ;JI;, 31S 33_•• _. __ 23. 6llS H ••.•_•. _. G],~ Z1-A_. __ 7,~~ "-A ,~ '.= ~~~~H\~~ I,~OO 27-B•.•.••• H, ~70 38-IL US,420 ToloJ.. S~, 668, 014

28 •••••• ____ 102,1155 J8-C. __ ._ n, g~l 'M 

l;~"fon"~lloll'"to lllo ""'"I,""i(ion lind nmhoriwd US"" of tll"",, formnloe wlll bo r~und In (ho 1931 on" AI.. :dllipu. or th~ At\l.."~h to Regalntloll' No. ~. Formull1e for Complotolr ..lld St"'dllJb' J)ollo(nred 'i ''',l r""u."",. l)opMtm."t, (OJ',,,"onla nu o~c""" <l! return! 0'·.< withdrawal!, 
[

, 

" " ~,

~~~~~O~~7,~~~~~~~=OOQ

tS~§g~?~~~~~~~3=~3g~ ::r", .. ,,~?:1 lSS"'~·~-"O.;l"o

"l K! r~~~ ~;:~~.@lr:;.g~ilF5·~i1. s:: ,", .. : s"~: ;'''&F";< :;~:" ,Fi':s-::;-:';'l::''El: :':f': 

:: :': .. : :: ,:: :::: 

:: : :. ::: :: :::: 

! i .: :: i! i !:!! " :: '!: ! i: 

" 

, , , , 

, ... , , , ., , 

; 1, \ : , : : 

: : ! ! 

': 

. -­ ~~~~ft~~~~~~P~~~i~F~;

§ ~1~s~~1i!~~~~~f§~~i §f1B~

" 

P. :-'P'.::!F.!::~ ....¥.~~~~~.8.!:l:- .~_e!-"

5 *6~~E~~~~~~~~§~~~~¥~

-­ -------"------­ ---=== - --~--

----­
::: 

o 

o

• 

. . "''''--''' .. _...... 

- - -\ ... '" 

.1 .. 

J

., 

V" 

~.

ri. 

--- - - .=-------=.. ----- ----- -- --- -------'----­
150 

REPORT 01:'. COM3-nSSlONBR OF JNTEll.XAL P.EV~NUE 151 REPOR'.r -OF, COM'1.USSlONER OF INTERNAL REVENUE' 

TAHJ.IJ ,"9.-Di~til/e.d spirits: Bottled-in-bond' withdrawal", tax-paid, by kinds and Total wilhdrawal8, /az-paid,"by kind8 and by months, TAIHiF, 57.-Di8tiU~d 8pirit8! by month8, fiscal year 19'39 fi8cal year 19'39 

[Tax gallous] [Tax ~allon,]

Month I Whisky I.RUIn ,r (Jin I Drandy ~\~/t~ ToLal Month I Whisky I Rum GIn Brondy TOl"'_ 

_ JulY.-------•..------ .•_._ ----.•••_ 2!I, 009 J211 1,(l:I2 3 Gil 2iG "81 

July________ 4,3'JIl,M8 29.806 "rM,&!2 78,m -1156;908 5, 75f1;025- Au~rn;L •• •• _ -----.-.- •• '--••-- 2,'>'J,oro 105 147 '·":'472 "2O:Z;ll'lO 

Augu~t . . .. __ . • ~.2'25.072 26,730 530,!lOO 72,87':l 816,262 5,671,731; september. .. __ ..- --.---- ---. 4M,:W; 3,218 ----..- ~,(lt2 4Gf 687 

September__ 5.&-!5,00J 39,655 570,422 138.175 900.508 7,002,820 october. __ •. .• __ --------.--- ---•.---- 515,3W 4,71:4 6 11 ZJ5 1>.1!'a2t 

october._._. • 8.1M,4f!.l 58,439 44,'J.~8i lOO,g05 1,344,34.'; lD,WQ,727 I\'oyembcr • ._ -.---- --- S.'\'l,8:l2 3,552 114 14:702 872'230 

November____________ 9,55B,0J97 66,314 470,410 236,151 1,400.416 11,737,988 December••••.••.. ----.-•••• ---.-.•••- \WJ.100 5,W.J Hl 20.762 985'027 

Dccember•••. __ ••••••.•••••.• 7,M5,l18 68.445 ~83,3iO 241,)86 1,35.1.086 9,7lt,H5 Januarl". __ • --.-....-. ----- •••• -. ---.-.. 370,0110 -1,005 ---•••- --.. 11,500 ~87'191 Ja"uary _._ .._ 5,007,399 ~7.108 ~18,518 lro,l~ 725,259 6,2f8,468 ~'ebruary_••..•.. -----••••••- ----•••.•-- 3~4,401 2.]6(/ 5.09t 361'061 

February. • •• _•••.••• 4.005,1KH. 38.173 251,M5 1Zl,648 702.423 0,111,783 Mar.oh ..•_••••.•••• _ - ----.-•••. ---...... GOi,lM 2.817 -•.•••- --.. ··6.~21 013'937 

Marcb _•• 6,700.800 50,896 ~50,55'l 161,471 J,112,351 8,5'.;,003 -,I.pnl ----.-. -----•••••••. - -- •••. - 003.1(\] 2,010 6U 5,399 570'n3(J,

ApriL_____________________ 5,'1'!ll,S'/.8 39,177 roo.BOO J16,~75 1,142,084 7,5g1,93J May····· __ ······_· ------•.-. -----••••- 1;'13,189 l.aoo 15 10,223 50'1'727 1.1111'••••••••• _•••••••••••••••• 4,8(\.\,88~ .17,7H 7n7.S28 J02.678 I,OIM,537 6,8r.7,867 Ju,," -----.- ------•.•••..•- --•.••-- 622,2(l~ 2,714 2t 3.076 6is'll" 

June. •. __ ._ 4,884,717 39,471 807,1:31 65,157 659,040 6,~55,52,'j . -. . Total. • _•••.•• __.• 6,3If\(jtJ8 33,4271 I,MY ]01136 6,4',,-!IO 

TotaL. 72,059,023 M2,o-JB ,6,:M4,d8 l,G80,82:l 11.80I,7881,~,~27,I(n ' ",I 

1 'l'heS'l ,pirl(~ "'cre hoWcd 111 hond f,rior to thO paym'.n! of UIx. witll the exc~pl.ion of 740,521 g"nons of 

whisk}-, 2,321 gal.lo,," o/I":""d.\', an,l 50S gallon:> 01 rum b,01tle'l in boml arter paY'''''n~ of tax. Thc Ilgurp.s , 'l'b",o ft~urm refer to.~lnriIS w[tllMn"" 'uhJ,.et to t_il.xnttbe rat~or$2.2,'j pcT I.llx ~nl1on, with th~ex~"ption ,n tbis table ~'" mdudl'<i 111 lol,:JJ wlthdrawal~, a;; sbown III ,able 57. 

olhrnndy, lor ...-hieb!.bc rate is ~2 per tnxgallon; in addition, Il,G5J,8:j~ '"_~ ~allonsolbmlJ[ly"'-cretrnuorcrrc<! 

from hrnn,ly <!1,tillcrlc< amI l,ll7,GI)'; l,a.., \'.nllon' or hrand;' w~n wilburnwn (rom int"rnal·re~MUo bonded 

warehollie.> lor the 10rtWca ~ion 01 wine, subject to tm: at tbe ra~e 01 lD cent, J)~r proor ~l\lIo", TAIlLE 60.-Di8lillcd apiri/s: Bolllod-ifl.-bond 1 withdrawals, 1t).;T;-paid, by kind~ alili: • Tndudc" (a) "~,,htlra"al" j" jJaek:lgW rrom "hiom r"oms 'lS [o)low,", 5,382 ~allons of ",bi>ky, HJ,7H by Stalos, fiscol year 1939 ' galloill of gin. ""<1137,481 gallons oloLberspiri(.,; (b) witb~waj,in j,ank canl a. rull"",.", FTOmp.j,j,erll n,OJnS 

4,W',542 ".Hon, of gln-[Ul<! ',.18r,,[,g~ ~nlloo" of other spirir<;;.rrorn internn]'fe,-enue houd.,d "'''''dlou"s,. [Tax gUllons] \IOO,2!lD ~allons 01 gin; (0) withdrawals Irom exporl ,t"rege war~bouses, ~ro gallons of \vhi,ky. '. 

TABLE'58.-Di~lillfd To/alwithdrawals, tax-pa,id,' by !;inds and by Slats8. ~piri/8:

fl-scalyea.r 19'39 Californla_ ___ ._ •.:::1,:__..... __ ....._J~\'hiSkl' j limn I~_I_Drandy I: Totul 

lOS. 2.0 ,lOll I 41,059 [Ta~ ga]Jons) Conn"cticut_ r.li8 "" ---.... - Hnwali .•_ 9'.' I .~:::.:-~~: .. - --...­ Illinnl'•• _ " {'o!' 214 6951" , ... ----.. 12,28~ Other
 

SIf,«'
 WhiSky Gin Drandy Total Indlana_ ••_•• ].1~. I,ll 150 _ 523 I Rum spiri," K(lntucky _. __ '0, 6G9. m __ .... _ 1,HJ 412 

• r..,ui"I~I'a_ •.•. - ...- --­ Maryland J16,~g ••••• --300·1:- ... -"7;:ii7­ .. _. __ ••• ~5, 191
 .~riwna__
 --"24­ 44.964­ M"",ael"'''1!S•• ~8. 781 26, l] I ....­ ·····25;3i5- --~'-788­ 3, ~75, foJB .California.•...••..••..•••. : .. 2, ~i\5:~0 390,2351 __ ~----~·l 67,3Q5 Wnn.sota...._ --.. " -_ .... --'..... --., .. • 'ssour'-•. •••• __ .• '10,1[,8 27 __ ,
 connecticut. •.•.••..••..•••. 224,11l4
 

Colorado _ 07.395 ""ro ---..._-­ ····'--i;67:i- ...3,8131 15,245 245,GH NewJe",oy_•• •• __ 1',1,070 •••

,," ' ""'"'1.••__ . 2.2B0 2,01>.1 2,050 :"10lV York_._. __ ••• _ ---~ i5· ,W, 15, GT6 _•••• • Georgia_ ':1.888

HawniL 349 --'···'·322- ~~~.~~~~~___ _ I,JlU ·Obio_.• •__ •••. __ •••• ••• __••• 5".m~ 1Q,OOl, S21 16,291,512 47,03[, 2,442,621. 207.933 921.310 l'elln'yh'anla __ ._ •••• __ •••• __ •.•_ 1.001.11. minois_ 17,~17,055' 11 I 4,854"1-. ---...- 1---.35:370.1 1.0~~:~~ 8. 00,1.'675 ~. 589 1,322,447 52, H!i 7.227. 8f19 Tndlan~.••••. _••..••••••..•• 22. 7:H,~76

Ken.t'o'cky _ 22.702,152 17,211 . 1.807 4,474 7,672 TotaL._•••_....._._ •••__•••• __ .•• 1 G,J10,~ I ;J.,J.427j 1,549 101.1161 6,455,78tl 348, n~ ;J21l,81l1l 21.S6~ •. -----.------ --•• -.-. J,"',,"Lana, _•..•• _.••• ~,4j)I,IIH Maryland • _ . 6,981, (\42 .1,212 108,518 20:791 2, 377, 47~ 1,155, (l'd()
 

MMS~ehu"ctlS .•••.•••
 863,500 2511,7,7 113 31,4£2 198 I These spirHs we", 1!000tleu in I!ond prior [0 (he payment 01 ta~, with the exrepl.ion 0/74g,~21 ~allons'ot­ fJ8~, 91~ Whisky, 2,~21 gallons of I!randy. and 500 R~llom of rum bo~l.1e<1 In bood alter paymen( 01 j,a<. The figu",'~

)-nn"<'Sot~_ •••••••••••••••. Michigan __ ~;:~~ -i:4oo- --------37~- -----:is;i5~- -·::·:::::::1 367, 1GB In thls table aro inclnd"(l in lotal wilb<!rawals a" showll in tal,le~.

MissourL 524,3,,2 114 .__ Sf .-•••• - i\21,~ ._ 8 ...• _•. _ --.-•...- ------­ ,MOIllana__ ••.••..•••..••_••• 1, 7Il7. 251 1.358,024 21,480 ••..• __ 417,747 N~w-Jer""y__ 1.124,750 _ 23. 282 835 79.\, 2M 30,\ 207 N('", y:ork.•••.•• __ ••.•••• -.\ ,~ :J.4(n,12'3 3,421.278 18.138 21.r,S4 Ohlo_ __ -----. --­ '" 4,732' _, .••••..•.•.•••.••. _•••.••• __ ',732 Orc~on••. __ •• __ •• _ 1,355,321 0,~51,87ij
 

'p~nnsylv~nin. __ •• _
 6, 592. 488 132, 322 I. 2f02. 500 lOll, 210
 

Vernoont __ ••..•••
 " 2J7.72S " Virginia._ •• _•• _••••.••.•• """~;;'ii"I' 29,1112 :::::::::1":::::::"""\ n,'" WlIShlngton 

1,f.,Q.: II, 8QI, 788 1 • 92, 427, 100'
 

Total .
 .. 72.0:::: ---~;'-~~-I--~-~;;,-~;~-I'

1Tb<;se llgu"os rdor to apiTlI~ wHbdrawn subject to la~ at Llle raIR 01 .~2.25 per tax gIlllnn, ",H,h (he e~(>'P­ tion of brandy, lor wbicb Tbc rato i" (2 por la, gallon; in eddilion, Jl,G~3,8121ax~allons ofl>mndy ",e,e tmos·
 lerrod Irom iJrnn(ly dlstilleties am! 1,J41,rm ta~ galloll5 of brandY WeIC ",ilI1~ra"," Irom in(cnl"I·T",·~nlle
 bonded warchousc" lor the r"rl.lllcalioo of Win,·. onb)ect to (ax at ~h" nlT~. of 10 ,,,ul~ pet prool ~nllon.
 , 'Include' (0) ",iLhtlr8'tl'ah in package" rrom en,,,,,,, rooms ", [011",,'"' ~.3B2 ~.Ilo'" of ,..hisk'-, ]4~,74l ~~1l()(J, orgill, und 137.4;H gllll",,, olo(,ber "nirits; (b) wllhdta",-ab in I·nnk e«,,; no 10110,,'S: FTorn ~i'l.irn·ro",m. '
 4,1~4,542 ~ullon, "r gin and tl.l8.j..\8.'i ~n)lons 01 o,ncr Wlril,s, [rom ink",~l rennuo hon'l",l w",."bowe,•.
 OOO,2'J'J ~all"O' of gin; (e) ",WHlra"'als Irom ~xpon '(ora~e warehouses. M6 ~"Ilons 01 ,,'hi>k:\,_
 

. '. ­ '" " 

,,:., . ..,....',. k.' ;:'. ".';

.".>.,." '~.

",,-<,;,,16;::';w4.s~i~>~ , ',: "'" ~~~ .'.'. :,(l';,'!!;.... : _~:,::\'tt 1·", "',' 
------

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_ __ _ _ __ 

l154 • }lEPORT OF COMMISSIONER OF INTERNAL· REVENUB	 REPORX 01<' aOMJ\fJSSI01'lEK U.!" INXERNAL REVENUE 155

T*BLE 65.-Di8liUed 8Plrit8: .Mat~T{alB tlsed;n the production of brandy, fly kindt	 1·... l1L]; 67.-R~ct(jifdspirito. ond wir,es: J'lllff/ber oj planls opera/cd ond production 

(md ·blJ Slolee, fiscal year 1039	 by kil'ds, by Stoles, fi8cal "ear 1939 

Y1HJlTl	 IQuanlilie! in ",001 galloos1 

I i I ,,---­ I 

l::lnd	 I c"lIfornl" I Oregon I Vll'lliola I TO!BI NumbolrnJ Stal.o Co~ts j :-'fi.\coUn. "lBnl< 01'·1 Whl!'ky Glo etatoll I liqueur-. "NlUll) po~,,1b _hund.! l"o.md. 1"Dull.l!l 

Grapes.. __ •• __ _ • , •••• _._ ••• 3IJ,G47.3M ••• •••••• --_ •• ""'" :IO,&473M	 ---------1--1 1--­ I Al'ple!: __ :::" .:" ..•...•:::.... .. __ .•••'__ 1,3~2,1Dl 477,470 a,OSIi,l\45 4.~10:Q2~	 Atkao= .••.•••.••• ··_· -- ..
 GBUforobl_._ -- .••... __ J ····w,-:jOO·! 3~~~
 Colorndo_._••••••••• _. ---•••• 12k~ 1··.. ·3o:~·1 C<lIlDecUeut ._.__ ---- l~ ····i~.-7S2·1 ~~~~ 71l,Q71 9,3711 rlorj~n .••• _._. ..•• __ 2 •• _. ••• _ 2;34.2 ;~r~::::;:-~:~~::::: :~i::~r: ::-~~:: },~m Il&WBU.••. -- ••...•.• _••. _.. I 'ilia 1,1J1.S -·'i:iiKJ --'---·-~j;·1 IJlIDols__ •••••••••• _._ •••• __ 32 I, 5O:l, ll:'J.) 32.V2S3 6&7,4-11 31,280 3<', 'SIl. :1M 6106, (l,'IJ a, ~, MS 42, m, ll3Il TotaL --- -_...---_.. -------;	 lodlaM.•.••.•••••••••-.----··1 14 8,120,641 I 2S5,SOl :z3. 205 29,817 Knnlucky __ .•• _. ..••••._. __ 10 2, 024.- 609 27, 364 7_566 18~

LOul~l:\Qo. .•_•..•.••• .• _...• 8 1,442 l&4.AA-I ~.H8 1,67:1 YR.~IT WIN"!:, CID1m. .AND JUICE' MII1"~._ --.----._ •.•••..• __ I 3, 116~ Z>. ~N U48 -..._._---.­ Mao·l.nd .••_•.•••• ._••.. 23 11,«11,155 219.390 2b, 239 1:U51 MllSS8<'husett,L. __ •...•••._ 31 404.Zli4 646,re9 ""ro, 111.052

Kind CAIl/ornID Ne",Ursoy Ohio Orea:oo Wl\Shlngton 1'01.&1	 Mkhlgan .•••.•••••• •.•• __ 3 1,078 620 100.1!>O 12_708

}\lllnllSOll>__ ..__ . _..••.•. • 3 33.".'60 111,u.s J1,&M M~ourL, ...••_. ._.. __ 7 3.SOO l06,ros 4S, 7M '''~'$ a"lIolU a"lll>o. GlIllou GoJlrm, GaJ1lml G<1IlolU 1.' 2, ~,~1 2, 1<;ti,07~ l1o,~:;o 5, 7m 0'01"' ••• _•.• _._ 1~1,OO2,876 6,382 II..~T~ • •••••••• 231>,1B3 'lG2,l!3t,.~~ 1,691 

;,Applo..•.••• _ _ •...•. TH.m 2.1W,372 SO,320 228,4~ 83lI,0lr. ·'.651.1XIlI , '" 19 Wo4.2H C3.33~ 87.3116 32,S71
 

;RIl1slIl. . __ ..•••.•••-.-.-. 3,201,&71 •.••••..•.•• 1,'lSl .••......... ...••.••..•• S,'llXl.I)l
 " 14 l,d~.20S soo,258 '2m .:ChetTY.-•.•. - ••-. .•:... 313.268 •.••• .•• 1,100 6.0W8 ~.oo 822,'/(1) i!&~;;~.:::-:::i 2 •• ••.•• __ ..•. _ """.m ~,

:Plum .••••.•••••• __ 1M,2SZ _••••••••_.. •••••••••••. 2,730 •.••_....... 167.OJ!
 26 7,21:t,flli 1,2«,107 19,5,t).'l4 101,385 llhode I$land... •• I 1,S65 •• __ •••• - - ...._- .. -­ ,~=-.-:::::.::_ ....::::::::. :J:~~ ...::::::::: ::::.::::::. ::::::::.... li:~ .:~:~	 \·<'.m'ont_. ••.. _ •• _•.. __ , '" n '" ,BLackberry••.••••_•. ._. 10.(,;1 14,767 U,4116 ..••••.•.•.• 3&,62~ '1V.~ ~::=I~:~ ... s 

, ~.7217211 

I 

_11,5[11 ..., I 2l>,167 "l~ I --.m--~-l 3,035 ;-b~:~~:::::::;::::~::::· ~:~~ :::::::::::: :::::::::::: :::::::::::: ......~.~~. ~:,m

To:.1 

BIll, ""
 l>63 3.~U

biO.l!42 

2"'

~, 719 

2,M7,924 

8, ~6/;,.64

2,000.7lI :1l.<l7~

::0,763 1l,~,24.5

1,3".2'17 "'Il:l. ...
 ,02 

,r.;;.,708 

4,592,3M 

1,017 

1,131.JU 

2,1iIl.>.017

8, 7~.'.'M05., 2. ,11 

U,~ 4~022

,Pear•• __ • .•..•••••• 5,~00 _.•••.• ' .•••••.•.•••__ • ..••••..•••• ••••••..•••• 5,400	 TotaL. 2S4 as,a93.41ll/ I 7.231,5Ool ~.lV':'_ I '363.&58 I 4J.4tlJ.~

TotaL __.••.•••.••••• l1l{,,676,t01 2,180,1121 61.$10 %3&,$1 1.14Q,381 11Q,04:1,1)0 , :-'urnber OjlOmLo<l dmi.., any IlBrl. of wo year. 'locludo:l 132.8111 prool gallo,,", 01 rum. 112.811 mool g.I!1lltS or olooho!. 67,1;50 proof gollou.l or hl"QJl<ly, I (n ~d\\lon. tb.. follo...fn~ amoont> 01 lmit resJdOlllILS ...O-1e 1I...,J: 676,330 pilon. 01 led 10 CDllf~rnl.o 77.007 l,rool IO!lo,," ol..-ioe, 2O..¥.lJ 1'",,,1 g.lI",," 01 high·l'roo( spiril.S, 3.6.% proof >:nI\<lllS"~ ~e"".o"ll1, MId 

and 799 gollollS In nrgin,a; ""d I~7 ,lXIl Jan.II.< ., al'l'le ['Omaco 10 \' "Bl.lIw. ~.:llU ptoof ~.1I0'U 01 otber UDclassi.lled spu-lL.:!. 

_ • »,"0; Ineluded 8m 10,703,(l,l~ p110'U of trope ...a<b. ll$O<l In Cnlllaroll. 

'lnclud.. 12.710 !olloos In Q..,.,-,io. • lnduo1"'5 lll:i,= lillian, 10 (;mmlleU.... " M,Ql5 ~8l10 ... III Muyl""d, Ull,;WJ i\ollu.... ill t<ow Yo.-k, ....o1 TA8LE Ga.-Rectified ip,:rils and toints: AkohoUe liquoTs I used j" ~tcljfiClJlion, by 

1~,&1.l gollon' Ill- "Irglni... "ind~ and by monlll8, jiual '1eaT 1959 • Jndudes J~.llOO lollollS In Ooorlll... • 1nrlud.... ~,16111n loll-Ii In G""rgiR.	 !Prool gallolls] 

a ..d "';71fl: P,odl.ldi"n, by h"d. and by ",ollJh" fiu<ll T"nLE {;{;.-Ro..ificd 6p;~':18 yea~ 1959 

IJ'rool gallonll'1 

"'~KU3L_. _ •• _..•• _•• _.• 1.347.9OH ''''l'4~11 Sli,ll~ 6.734 3e.~53 2,00-4,Sfll C";,~tls illl5Cllllll· TOtBI >l6t'16mher.. _•••••••. _••• __ ._ 1.3S3,SI7 1.067.117 SW.l5t1	 13.9-12 42,$4 3.4[),j,620

],[ooLh Wbl!k~' m" IIqu. l(1 00011.1	 ~lober-•.•• -••-•.•-..••-.. 1.631.~i~ I.W'.821 1.:19-3.0\16 12.434 !14.~ 4,lI;l.OO7

'	 O'·~rn~r., ••• _•• _•••.•• __ •• 20n.OO7 1j:6~.~1 1.~f,\,W3 lll,lll; ~.l&l ~,'lI;.O:;9 P:"",,·,,··-···-···· ..... ';&11.1;5 1:$,698 1,36l.i.408 l6.020 SO,910 ~,7M.a21 , ,uery.•••• " .•' •.•• 1.311.1&1 \16-4,.\~2 670,~n H.M7 ~5.5.12 3.00l,= 1uIY•.. _ .•..•.•. _._ _ .••.J 2.1)5,'1, lo.~ 776.~261 IUI.91S 26.031 2,1M,/i71 6GS BonIa..,..... ••..• Q22, ~'2 Or.:!, 000 ,w.~JoI ~. 210 45.620 2.650. 12'J Au_'_....	 1.~7Q.31~ 719.WI 143,7.3 2\).313 2,711. ~f.rl~···-···-······-··-··---· 1,~~.6~ l.217,&8 LI6Il.~;~ H.rS7 H,617 3.847.614 SeplembN_ • __ ••.••••••• •• _., 1.~OO,gI5 ~2.~'l-l 1~.U75 2!l,4/lt a,~.r.~ Ai': - -..-..-..-- ..-- ..- 1,.~~.50 1.11&1..2";1 1,13ll,~~1 J~,1<j :15,790 3,74B.t2.1 OCloOber... ._. •••••••_••••• _._ 3,5-~Q,~\lS 4l1l1,~M U~.!oMI 33,;40 4.4711."41 Su/···-·-·-··-··-······-··--· l,Ii5,.)55 9!1f1,lf~ 903.6<9 J3.\I02 (l.lH 3.M7.~~ KOY0mber_ •• _•••••••••• _. ._••• " •• 4.4H,580 6lI1,6\lS Sw,SSO 45,.'133 5,ilIl2,%Q;	 e.••.•••••••. _•• _.•_••. _•.• 1.~75.b.'ill 7("00,27, 680,6% 9,8,7 M.1llI2 2,853.l70 De<'e:ll\ber•.._ _._._._ ..••.••• _••• _ S.~Il7.lllI.\ 53~,O\Il 2\l6,215 ".012 4,774.14.
 

IGnunry ....•...•....• _._ ... _•..•..• ~.3n576 41J,S4~ H9.424 2•. ~.OlJ 2,072.M, TotaL.••; ••.• _..•_•. _ 17.~'l2.4l1-l 1~."~,7J~ ".H9~r~.(lI'( '603,\l~1 n,U>2.M1.
 r-pbruarv...• ._.......... __ ._ ~1~I.&:O; :l.1~fil~ 12\l,1~ ~.'.!(I!I 1.1lII'I,~~
 1 Moreb .. _••••.•.. _._._ ._•..••..••.• 3,1)77.~:I"l ~UU.UJ~ 11\,400 ~~,~10 J,bHI,t.e 

AptiL .. _._. ._ •••.••••._._._._._ ••• 2,"'1,461 71}J,:lll-l 12\1.024 34.&87 3,6llll.~ : ~~Clod"l,"POrled os wel "'" dO'lleM,cloqllors. • 

.M"}. ..•••••... _. • .••. _. • 1.4U5.97.' 765'4a:l\ 13-:I,f.% 27,1100 3.4~4··0 • I 1)~It" pradn~"d on<lor pro";,ioO$ or !ho I.iquor Tn Adml~iglrMian_"cl· or Jun. 2~. lll3l. • JUllO ••.. _ .••.•••.... ._ •••.•..•. 1.077,120 '11.7\10.1 _~".",.,"',,~ -----~ 2~,010 2.MO.S' , oc ad.. 2t.o,M4 ~r(IQr \\"lk'", "I b<eo<l)-. H2.i~B m:r g"llon, "I rulll, H~.~'lJ) prooI relloo. "I Kia. 47,11Q ge~&i~t~ 01 oordiels ond lIQueurs, IJ.on prool g. lon~ of Yermoulb, !lIld HUM pro'" Rollon. 01 <10010",1. Tot,,!..•_ _••••• .. ,•.•••1 :J:l,S03.40\1 7,ZlI,W4 2,102,\160\ ·3Sa.3511 43,401.:19$ 

MllIILb. Alcohol Whl<kf IHigh-,!"""'I Winp I Tal.n: -"1'-""'1111­ splnlS I neon> 

luif_ ••. .. •. •• .•. •. I,U8.~j'Q ,:it.ll~' 6.>1.5~O 11 ..'19 33.~'6 ~."I7,H5

,Tl,e n<;>'fM ~o In ]>Tnol ,.ll<>n'. F.•ewt for oom~""nd! co"l"lnln~ ........'1 wi,.. lorlined ",Uh ~GP"YO br~n,ly, Ih~ \a~ au",,,tlnod 1'r"1"el' I. coll",le,1 all Ihe oool< of p",,,r Gallen'. (6008(lr. :1..'101, 1DLO",,,1 1Ie • 

n"O Code. IQJ9.) F"r e denoi\lon of a l'c(~llgollon See loot nolo 1, t" \'1. M. ndY 

'Includo; 132.8111 pToof gnllons nl rlI'U, 1l2.~17 pm,,1 ~"l1"IllI 01 "1""h,,l. 57.~80 proor 1I01l0r.. of bro , ~7.,1.7 lIcool Mil"", 01 wino. :Itl.5P3 pTn"1 ~n!lon> ul hl~I'"l''''Of o.plelt", MISS prool ~n1l0n, of v~"'outh, Bod 

2!l,.'>Il.' ptOOI go.l1"m of other Ullrlos.~ll\".'l 01,1<\1', 
.0 ... ... ., ... "'... ~~.,

? ~~ ?~ ~~ ~~~~?~~~F ~~ "'~9

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, 
170 REPORT OP.-CO?l!MISSIONER OF lNTERNAL ll.EVENUE 

I,OS A....GELFS OFFICE O;-"LY 

CAS~';; ";01' n~rOfl.E BOAHD 01' l'JlJl; APPE_~LS N,,-mb., 

011 hand July 1, Hl38, after 4 months' ()pcrlLtioll~ ·__ ~::~_:-_!.!__ 89 

Received during fiscal year______________________ 427 

",;-, --~

Total 516 to be accounted for---- - - - - - - - - - - - - - - - -

DisjJoscd of; 260 . By agreement- _- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -­

Without agrecmcnt,­ (a) lR~nll.ncc stll.tutof}"llotice directed .----.----	 82 • 

(b)	 gO-My statuB and claims C:l.8C,'L ••• _ 27 

31 (c) Trallsfcrs - - - - - - - - - - - - --- - - - - - - -'- - - - - - - - - - .. -.-

Tutal dispo~it.iuna - -. - - - - - - - - - - - - - - - - - - - -'- --' 400 

On hand June 30, 1939	 ' '~ _ 115 

FIELD OPERATlQNS-ALL DIVISIONS, CONsoLlDATED 

CASES NOT EEFO~E EOAED OF TAX APPEAL~ ,. l\'umli.. 

89 Pending action by Los Angeles Division, July J, 1938_ - - - -­ 16,482 Rcceived (nct-trll.nSfcrs deducted) - - - - - - - - - - - - - - - - - --- - - - - - - - - - - - -: 

TotaL ' -- -. - - 16, [,71 

Disposed of: Closed by ngreemenL	 _ 1,!IJ9

880 Statutory notice (or action on claim) dlrect,ed or sustained_ 

2, 799 1'otaL - - - - - - - - -' - - - - - - - ---'- - -­

Oil hand JUlll> 30, 1939_____________________________ -------- 3,772 

'Tho h<jll< ~r ~J,"~" =~. "'ere ,"",I"fll l1urJug til" wI few monthl 01 tho, n*,,\1 y,'Jll'. Five of tile IU Stall' ~ivl.'iioll5 were or~"ni,oo on or "'toer 1I-h1. I. 11lJ~. Bn~ receive;) no "",es of ,bi/; cl""" unLiI afl.er that timo, or Ul~ ,em~loloG ,\ <11.-1.1011. Illd 11,4 f,wcU"1l On <·t"lCJ 01 (hiS cJll-'Ia llotH alle,r ]an. I, 1939. Only the 

I'''''inc Divi,,;~nluDel.ioD9a l.brolJl,!h~nl the eDti.. yl!llr. 

CASE~ noCKETED BY BOARD OF TAX APPEALS N·u.-mbtr 

Oil 198 hrmd Juh 1, l\l38 (hom Los Anll:cles officc)	 _ }tE:cei"ed fin"i:lnding trarn;[ers I'rom WlI.'3hington)	 _ 8,585 

8,783 Total_	 ---------------------------­ = 

DispoSE:d of; Closed b)' ~tipnlatcd agrcclilelLt 2,910 

Unagreed caae~ 6nbmitted to Hoa.r(L ~___________________ 827 

Defaults. _. - - - - - 64 

- TotaL .	 __ ----- - 3.891 

4. 982 On hand June 30,1939 ---------------------------------­

O,crll-",eSil­ DetkieTlc~ mOTlt 

Deficienoy prol'o~e,d In c..,e' .MUed bystll'LJ.laUon and OYOrt"l'"-ii<men(,hoWll in same stetu;ory noLioo,_.__ __ _ _ _ ___ ___ __ $73. 300, IB:l $~, a3~ DeOclency or overll"-'o..,mcot recompu(ed in o.... setlled_______ ~a,UB.OH '72, 'lH 

DeOclency decreru;ed in """"" seWer!_ .__ _ , , __ ~9, ~48, 169 ----- ---- --- Overo.s;;"",menl ioorclL'led 10 ClI.e" setlled _ _ .._ _ ---- ---- ~I7. 9~G

Pereool.age of net deOdeno}' 'U'iI.alnOO b~- .geoed ",ILI.U1ellt I,orooot_ - ------ --- ---- - ., 

..,~'~,l(t.i~,f,~>."'{,~~~{n';·, ~I'.;d(<if.:~,~"r, '" ,': ';i,~

REPOI!T 'OF rCOMM1SSIONER' OF, INTERN AL REVENUE 1(1 

QFFJCE OF CHIEF COUNSEL .,\1 ' f'" 

"fABLE 87.-Record of ca«H appeoled 10 Ihe Uniled SI(lle« Eo(ud of T= Appeals, 

including those appealed from Board dCcl~lon~ to appellate courts, fisca.l yeara 

,1934-39~ inclu~ive

1~J4 I JQ1~ l~lti lijJ7 193!l jQ39 

~"n(\mg Filed durmg !JcglnDlD& y.nr .• ul fuChJ yc~r_._ . ..••.•••.• ~~~~~~18, UIl0 II'!. ~"-:- ~~~

Total ... ••..••.•.. 2'.!.~fItll Ic.29\I 11,209 14,242 

·Clo""a: ' II}" default. dismissal, etc_ : __ ".	 ~l3 .. ~e eM

Jl1 decisioo on merits __ • _ 1,MB 1, "" (llo 

,

I, ..~19 1,017 1, 1I0 I, ISS lJy agreed settlement-. _ 7,~90 . :I,75~ 3,&07 4,349 4, Ill~

Tote.L._________ _ ' __ ' __ ' 1 9' 582 1 5, 007 1 ~'Q521' ~,B20 1 6,689 [ ',"" 

pcndingendollisoalyear. ._ 12,474 .lO,lO2 =9,289 7,8(1' 

T":BLE 88.-'----Nu.mber, a7li~m(lunI8, oj ca.Se8 8hou/n in lable 87 for Ih~ jiscol vear 1939 

only, by class oj la2; and a.!lWU.f/18 i7lvolved 

Filed, reopened. Pen~ing Olosed Il.9rol ye.... I'.ndi~ Ju~e 30, luI)" I, a11<1 OOjllilea fiscal .lr08 1 1~~9 I~J~ yc~r .lW~

mil-'S olla~

Num-I Amollll( in INum_ Amanntln Num- Amonnt ;0 Num- Amonn~ iD

,ber "di.>pute ber dispute <llipuu> ~i<J)ule "" "" 

lueomo ___________ 7,$4 $-l22, 821, ~37 4,221 $88,879. (l(" ~,849 $1:;;l,~32,SI3 $3511, %II, 087

..F.state_ 659 00, 052, 202 ,~ 42, 69-1. 595 ,0. 60, 697, 1[» ". 4~; 72.0&11,689

9 40ll ~7.l ~. 21,G51,~~4 21}, 605, 057 Gift, etc_:::::::::: MJ 	 21~ ,4,~~ 39~

, ' 133',838 00,513	 1lO, ~)3 unjust enriChment_ 3" 

Total _______ ~I,4!l4,H81 ~,BH 1~3, 316, 505 ,.~ m,~,OOT 7,St.l 456, 1174, f;(~ ',"" 1 Correcled ligu,,," a;; p~,r acl,nalloYOD(ory of """"s and amount.'l in dispu''''' 

'TABLE 89.-Slatu8 of cases pendiflg before Uf/iled Slale« Board of Ttu. AppMls 

Ju.'fle 30, 1939 . 

"
 16 

t?~~::!~;:~r?~~~~~~~~~~==~=~===~==~==~~=========~~~==~~~~~~~----- ~)()O

Awaiting action elsewhere: 

R('fl'rrcd to Penal DjvisiotI HBfl'rred to TCl'hnical St,;df _ • _ 2V 

4,001 Ollrc~l'rH'('~'l_ll'J)dlll"____

Inactive for ot-her r~;J.~Op.8 . 

_ _ 

_ __ __ =~

• 

. _ _ 281 

127, 

Set for trial: Wa~hington call'nda1 

.Field caIBndaL . .______ _ _ • _ 9 

102 

Tried by Board of Tax AppeaLa: -­ --­ -­ AW.'l.iling dl'cisioJl • _ 987 

I A""ll.ililig expimljoD of appeal ~eriod----------------.------------ 438 D process of clo~il1g	 _ 312 

Tot,aL _ _ . 7,267 _ . .________ 1 Less cross-r"ferl'nces _ 

Total . __ . .. • 7.266 

\:,:'lii\~<', i:~d--i;'kh~t "t~i'~ ~,:} " '-'" .'- " ;:/""'" ,"'. 
------- --------

--

------- ---

--- ------

------

172 REPORT OF COMMISSJI)!Om OJ' INTERNAL REVERU:E 

'riUlLE 't!O.-P'ilgrN1S of ~<lM8ill oppdlok <'ourh on aPPfal~ froTJI d~ci~ion~ of lhe 

Unit(,d Sales Boord oJ '1'ax Apreals 

In ~u- [n.elr­ lH St In eirPIIII pT_'me 1:'••'.' ~~;,. ,.m rour!> c.......,
 Oou,1 ~Durts {'our

Ol~",d d"rln~ ~,rol Y~Q" r.JXling t><'~lnnllllufflsool, y""" Al'i>ooIQQ by oIDJnisSlon,·r•. ,ro :r,vorabl" Ii> C"nlmh<iullilI __ '00 , r,,·nrahl. 10 taxpay"~ __ •___ W, ~U;
 

AlIp""led b~' both. _•. ___
 _~Pl~'o.1¥l by Tnxpayers. " 00 lI.ln,Hfi~~ --------i C~rt,~eJ by l~w"r court _---­ l'ol.aL -.- -.._- .. -...­

T,.lal .. ____ ._ •• __ ••. 012 =='" =-~ " p"",lbg end "I lise:>.] FDr .\ Pix,.led by CommL<,imwr Apf.ealed during f,scal war: 

.. 

'"" 

-I.ppe31.'d ll} tllxuaHf' 3U2 , By Commisskller.: .•_•..••. '"' ~.'i(l p~ale'] bl' bolh. ___ .. _••

¥.~: b~~~~:~r~::: ::::::::::::: . -...

'"
 • -~ -­ TotaL. .. _________ .... ___ 5g7 

Total ____ ••. ____ ... __ '"
 

" 

,

•

T.Ull.To !H.-Rrsulls ul,/ained in CUM, elr'Red b,,!oi'e thr Unit.,d Stales B()ard ()f 'J'ru
 

Appeals during tlw fls~1!! YI~(1r 1939
 

!l:':omher 

,: of c~'"' r:~omet..,. of closing ..\ lo~nnl, in 

'()l'pu\C 

IAmount. ",,,n 11'I',,,,,nlhS­ of","'uvc,~

Default._. . I~~ I .'I,~,f;n il'''l~,:OB I ~H.OJ

),lS~ I :l'O,'n""I" \l,\I"!~_.'H nlfi 

A~"- ""L,lell1"Q~.••.••..•_ I----.!' 194 ~S6, 70~, ,3~ g~5, 5U I_~

TQWl. •• _..•• _._ 

Del'!;loQ "n meritb._ 

~,0c.3 21, 8'21~ 007 /6, 5,4, m 33, ~I

TABLE 92.-Resull oJ cireui" al.d spu;ial heurjl'{f~

Anl'I"n~;L Amwnl a''''''''1 PN....nj· Clsii-'l :-Jnmbc, of eM'.,' , dL<l'UIII "pon "1:" 

I M {R,gUI~rl'il's .... _.. _ lldw.*••... __ ._ $pcdol trlPS .. _... __ ,

" 7'~ {H,lgllhrtriP,L._. _ ~'~', Tried._, 

1 2~1 {~~f~r~~\~.--~::-::- .. I'~'l~ ~$2D:5.;'O:420:;f,-I-$7.-3~7.-8:ij:ilj-l- 35,BJ SoUl'd .. _-. __ .. _.•. __ '-I s,,,,,,,,,,,...... '-""'''''" n. ," '" " " 

" .U', !It". 411 I :1,1. fJ1 '000 (1!-'~l!1:~t~iIJS_:::::·::::-2._ui;i- 20,~%,l!37.'8 • ,•. 'rOll':L •• _ -'. ~p"elO] trlrS ... 6 

T Al<Lt: fJ3,-])j8p08ih,iTi (I! ca8e8 by t,,,,i//J(j 81('·/6$ Board oJ Ta~ Appeals d(lTiu(J the 

fiscal yeal' HIS!;; 

AmOLlll( ill <11<I"ll<'. I~~l'~ro,.ed P~r' l'umh_r XL" 10;.",1\ Ch.'dctec 01 <l,,';'n~ "'n,,a~" ut ('as"" jkf,o'OM" \ o""rJ"'-1 l)elkw"<\' IOI"OCDAy­ . moDI . "",,,I 1 ---I~------------,----,-­

Dc[ault .. ..--_ ... j ]lco1:Ji""ollm"ril.< . . '~"",l,ollloDlOllr.._ '" 1,10,'

'.ll't 

III, B2U, 4;;'1 I sn 'l'\91 ~l. 7W. 7~!1 1···.._··_·\ $1. 7n 2,ill I 91. 03 :1!i.~u].7~911'OI~.Q.!tl ~.",;!.. ull $5~';,~OT ~,(I~\,4Z~ 2'l.9; Jf"',16'-',~7~ H',o,W.~'-'l '''-J)~,~t., ).;;;,~ <>5,;;l~,M1 'jl.~'

ToLaL__ 5.563 208,259.800 Jg,500,117 5ll,G2j.OO2 1,61~.81~ 7(,,574,:410 :JJ.61 

, ,".',. , ~';Ii,,~'~~,"....,," 

RE.PORT m' COM:&-qSSIO"El~:'O¥,INTERKAL RlWENu'E 173 

-f..niLE ::t4.-Co~e~ appealed 10 rJuiled Slaie~ p,.()ces~ing TaJ; Board oJ Review, 

il1eluding th()u aPl'eI,led I() ()ppellale courls, fiscal fleaf! 19$8 and 1939 

'fABLE 95.-Nmnher, and atn()unls, oJ w~cs shuwn in lable 94 far Ihe fiscal year 19S9 

anly, by da~·~ oJ to~ 'and o1!/Ol!nls inl'fI!ved 

---------------~------ ----I~~I~::. , Fonding ]",~ionin~ 0: fi't'll] vear Filed during ye",:_ . .--.--. " " '"' 'ronl.. , -" -.._. ,. --.-. - .­ , CJooed-b}' d"missnL -.­

­ '" " 

" Pend ing end 01 tl'''''1 year. 

Fild.l'[·opene~,

rellr1in~, CIO",d, tl,,~l J'ondin~, '-1 lind o,ljmWd, July I, I~"" Y"ar lroi ]tln~ ~O, l"~ fl'''''l ~"eat 19J9 

Ch".' ,or In~

NlIm­ \ Jlmoonl ;:1 Xum­ _~nionnlln NlIm- _\moLlnl in INurn. AmouD~in

"" d;";:)OI,e lwr rtispUle dispute bet disl'ot"--- "" 

" YrDoo,,<Jng ._._\ ~21Iil,'j.n,\<;X\1 1'.!' fi.5M_912 $I,~~2.RIB I ~3 ~~,2'4,~2

1 Qorrectoa'flgurci "" [l!'r sotu~l';m';'n(ory or e,,--,,\jj aDd amounts in di>p'Ite. 

T ...BT,E 06.-S/alIl8 OJ (;(>us pe1ll1ing b~.rure Ul1i!cd Sinteo ProuHi••g TaJ Huord ()J 

Rtview June SO, 1939 

B~~~~;~~~e~:~~~~~~~===~::=:::~::::::::: ::~_. __ ::: _ 28 

1 

In proces~ of pre~~rati.Dn: On field cak>ndar ._ 1 

Set for to!!.l: On \ !!.6hwgwn calendar ____ _______ _ _ 1 

Motions to dismiclll snhmitted to Bo!!.rd of Revicw~ Awaiting dl:cision . " _ 11 Awai~ing eXl'iratiull of Il.J)lw.",1 perlod • • _ 31 

Cil'cuit court of appcals: Awsiting dl'dsion • • _ 11 

Awaiting cxpiratic>n of Iloplll'al period _ 1 

Iii proccas of closlng • • _ 2 

TotaL • _ S7 lA::/lB cross-rc{en'J1ce , • _ 4 

TotaL " _ _ _ 83 

-r...m,F. 97.-11c8'111/8 ob/.oi..edin eases clraed beJ(),e the U"ited St()lea PraU~8ing To~

Hoard oJ Review during fiscal year 1989 

A1noun~ IT"ereentag,o Mdalm. of~lQhoe

Ohe",olec uf ol",lng "'ooyored relalDed by 

by lax_ Unit«! 

DaY"" I Btal... _ 

D1.';~l".-----_. ,_. ---_ ..------_.------"-----_._--­ :-'-one lOC

-

Numbo< AnlOl1nt 

010"'''' of claima In disllu~a

.---,,-1 iI, 242, 50S 

.; ,;., ,"c' ' \;',L'" ,It '~"~,
______________ 

174 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 98.-Number of ciuU casBs in Process/up T= .'>(('Jio'll, Appeals Division I 

pending 1000i. 6,1939, and J'tI.tlC 30; 1939; nlunber tried by Department of JtJ.8ti~e a'lId number decided by emi,rls dlj,n:lj.{j period/Tom Jon. 6, 1939, to June 30,1989 

, 

Courts 

District courts . _ 

Circuit courts of appeals. __ . ._. Court 01 Claims. ._. __ •. 

'1"0'"' . _ 

CElBe!l pending C""'" de.I~.~

,-,

l,jed Jao.5, IJune JO, To~] 1939 1939 

w, •

, ---,-,----,----,----,----,--­

o 

" ,,," , " 

LPrior Lo Jon. 5. 1939. the Olvil Divi8ion handled ni,-i1 """""" in"olvln~ rerun'l 01 UnjU5t enrichment l.ai:e 

"nd 01 amounts paid 83 proCll5<in~, Cll.9tOIll pro"","in~, oomp,"'Min~. and ~oor stoe'" taxes, 

I On June 30. 1930, addiUonal cases were pending parmaM olll1<lgmen.t claims. 

TABLE 99.-lnterpretlJtive, corporale r'-orgaf>itoliofl, arid bankfu.ptcy arid receiver_ 

ship w~c, dispo~cd of bll Processirlf} Tor, SaliMI, AppealB Dim:Biof>., durirlg fi~cul"

lIeur 19t]'9 

Bankruptcy Oorporate Int.erpre· reorgani­ "., t1Itlve receiver· .Mian ship 

, 0 ....' pendln~ Jnly I, 193._ ••.. CaOOil recei\"8<1 <lnring lis",,) yMr_ _----'," I__'~I w TotaL •..•_.. .••..••..•• 56 . 13 

l?""""' disposed 01 during fiscal year _ -. -. . _•••••. '1 H 12 _ C"",,,pendlngJnne30, 1939_•.••.••...••.. ------.- -----..... 221 1 I 

TABLE 100.-Review co·see ret-t:ived and dl!posed of by the PfOCe"8if>g T= Sectiof>,
 

Appeols Dilli!jof>, for Ihe fiscal. ywra 1938 and 1939
 

,ro' 1~39

Oasas I Olaims I Amo"nt 1 Casas I CLdlllS I Amount , , 

, On hand heginD.in~ or J'i.o~l ;·e..,. Received during tho rea'_..••.•••.. ~G-I' ...--i05-I-j-iii.- 91~: B71:77­ W-l~1.5 " 

Totel._ ••.• _ 40, W13. 871. 77 GI, ~95, 31~. ~Z

D"I""cd or during tbo nar __ '" 38 I ,~4G 3, 3tJ8, 056. 25 51,815, S30. 87

On hend ond 01 f<scsl ye", ••• • S I ~O I 37,545, S15. 5~ I 60 ,--­ I 74 ~,87~, 485. ~s

TABLE 101_-ApP~<lI~ n;!J1:~jon ca8e8 pending bcfore Roord of Tox AppealB, 

und Supreme COu.rt8 

Oircuit and Supreme

c""", nerHling b(l/~", Boord 01 Tex Appeal', Inue SQ, 193~ Coutt"a.ses pending, Juno 30, J03~

I Nnmber I Amonnl, In Kllmhe-'----­

CI&3s ~r r"" Amo"nt in <Iiopl1l.1l

*~~-.,-.-.-:-:_:-.-:-_: :-.-.-:__:-.-:-_' ._._._::_._._._._._._::_.:_'_:_'::-'-'-::-'-'-'-',._.-.-::1 of case. 

6,~8r, I $..119.I1~Hfj di'j,ute 01 e,,"cS ~,~ I ~19. 1.lJ. l~l 460 68.19,,&,7 "-S :1, ~oJ.l\.lZ

3711 ~. ~liIl.lll~ l~ 1,~,OIZ

lJnill,t enrichment•.. 3J _ ~ll ~il 1:..:..:..:.:.::1"""" ---. ~'''leL 7,2I'lO ti2,~nl:\{L "w 

.....~\t;;,,;:~_;'WI~W''!_kAlli'l'...i1t~i~t~y ..,~.\'~~

REPORT OJ.' -COMMISSIO},'ER OF INTERJirAL REVENUE 175 

orVIL DIVISIOK 

TAJILE 102.-Ca"c~ rerel~fd and disposed of dliritl(J the fiscul year 1939 I 

Pending JIlly I, HI3S: Nu,fII!J<r

III co1lrt {exclnsive af liell cfl.Se~) _ 2,205 ;\'at. p~ndillg Ill. cOllrt~ : _ 629 Ca~~3 LD court lIlv01Vllig hen~ _ 620 Ca~c~ IIQt in cQurt involving lien~ _ 52 

TatllL . _ -­ ., .____ 3,525 

Recehcd dnring the ~'ell.r: Sllit..~ b.Y IllXp:<yCfB Snif.... jnvolvin~ liens • 

('1l5C~ fOT ~uiL b)' Lhe United 8\(l,tc~

_ 

---­ ----------­

--------.-----­

798 

890 

204 

Lien Cll5es 110f, ill courL • ~========_=.===_ 317 -------- Tot'IlL __ .. _._ 2, 209 

T"t,aJ LO be di~poeed oL . _. _ 5, 734 

CI05ed during the year: ('a~e" (t,xclilsive of lien co,ses)

Cases involving Iicn~ . _ _ I,Oti3 

1,227 

TOLaJ __ • _•• • _ --------: 

2,290 

Pe,;dillg JUlll;: 30, 1939_. _ 3, 444 

.Pending Jnly t, 1938 

HeC'eived during fiscal year 

_ 

.. c_._ 

$21.'i, 819, 899.18 

22,672,474. 95 

TQtol 

; Clo8ed during fi~cu.l year . 

_ 

_ 238,492,374.13 

34, 689, 432. 68 

Pending JUlie 30, 1939 . 20:3,802,941. 45 

, F..dU~e8 bankruptoy, receIvership, in.,olvcncy, oompromlso, end liquor c""..,. 

\ T .mr,E 103.-Re8uIlB ob/oined if> cO-scs clo8ed durin(J the fiscal yeor 193.9 J 

Number Am"nnt Reoovered I Amount te­ c1alnl~d (rom taxpayers funded I~oa""~, _ Bu(t~ In"liLuteJ by ta~ll~·erB._•.••_.
 AnJr~ M<1 <'181m, by tho unltod S1.aICll._.
 _____ ...._1 $3,li3O,lol.'l.~O

241 ~.34.l.1~.I.:1I "" I$~<\ 03•• ~~3. 73 k200,,34.2.66 ••••••• _••• _•• InJuncr.ion<;--l'ro"""jng t8Ie,__ .•• n.~~.lt InJunc!!ons--SOcial_.><:<'nrfl,y tax"" . 3 I,W9M

Tnla! _._ ••••••••••• 1.~3 34., 001. ~l' iU ~, 2M, 34~_ 56 3, MD, H~.80

TABLE 104.-Re8uli8 ab/ujnfd if> haTI COBa8 dOB~d durif>g tht- fi~cal year 1939 

Lien C,,",OS Il<'ndmg lU COUt!.•• 

L,on eescs not pendIng In court... ••••• 

To"" 

t\'umber I Amonnt 

of c"",,, oollcoled 

W. $2i,1, Q8/J. 50>

3~1 212, {!!t_ S3

1, 'l!1 4.l<l. 4&5. 39 

i?," "f'>;i ,,~, ,;f :~;;_,t, ~'~~ ~,4~;,; ·d'ii;;'r~.. ;', \V F ( ':""_ .;",r- "'" ',. 1 ,.~,
--------- -----

--------

176 -m:l'oJl,'l' OJ.' CO:c'i[MIS5IONER 01' n'TEll.N"AL mWENUE 

TAIll'L lOS.-Ciml CGSe8 penJinr; at Ihe begh/.lling and elld IIllhe .fi,~cal JjNlr 1.93,9 , 

1~"nlhng :hndillg 

July,l, JIlnt. :lll. " lllJB 19:J" 

For ,nit Ly Ihn {jo;le,j Sldle.' ._ •. ." •.. ."" 1,8B 

IDV"lvin~li~D. .. ._ .• _ -_.- --_.. ' •. _- ..•­ l'ep(lln~ In ,jl'trlft L'Vurts._ --------.- -----•••••••• _.­ "' 

00' J'e"d!D~ in dTelll! ""tift M appeals_._ ••. __ ..-_ ..-- --" _..•- ----_. ."m t~n,j!ng ~D Cullft of ~ID;"\S ••- - -- -. -_ ..-- -­ , . OIldmg In SlIr,,,me r,mt. •.. __ . _ . • 127 Pt,,~1 ng pay"'ent 01 JudgmeIll claims.. _.•- -- '.- --.. ' _. -_ ...--

Sute COllrt.> ann ml:;oolloneous '.~

a,~~ "'otaL 

1Excludes bankrol'!c:\", receivership. Jm"lwot Y', "Omlllon,;';!.,. and hqoQr ""9"8, . 'Inclu~.., 61 ~ult.'llnS(iwt",<1 by tIUVSY~'" lII~OI,,"lU~ relund or jlro<~',sing lllX on 'alos or wbacco nnder lbe 

Kerr.Smi'h Tnbae"" _o\.ot. .AmonIIt involwd ..~~~I.l\'(Ull

TABi,E 106.-7'he nu'mbcr oj Cipil Di"i~'on WSM Iricd by the Depiutmenl oj Jl'Mice 

and the number decided by the C01,,(8 during/he .fiscall/Ca.r 1939 '> . 

Oa,.., d.'dded 

c_ Partly lnt Oonrt~ Fnr the .AgaiIlSt trIed and partly Oo""er Total Oovern· ,,. agaiIlSt Gov· mont mont"'W' llrnmpnt

----,--1 1 

Dl:ltrict oourt3.••_•....• _._. M g7 42 8 CircuIt ""urt oC apP<'... •••• _... I 2S 24 G I 

SllprnlllaCourL_ ••••..•••.'.'.'" •• ooU!'torCjatrn~ •• _ . ._ ..• - •• ,., 'MI G B 0 I 

3Q4 2fll I 169 2lI • TotoL 

COMPROMISE SECTION 

TABLE IU, ,-"t-,' umber uj (/ISlB received an(1 Jiaposed of dutil/'f! tlle fi8eal year 

June 80, 1,98,9 

1,915 Pllndiug July I, 1938 - - - - - - -"- - --~ - - - - - - - - - - - - - - - - - - - - - - - - -­ Recciven 2,308 during year . ---------­

TotaL ______ _ 4,2231 : _ _ ~---------- I, 365,~ \'.!USOO or·in process of c]oB,ing------.---

Peuding .June 30, 1939 · _ 

J!.EPORT OF,'CO!>I]JJSSIONER OF INTEltNA'L REVENUl~ 17.7 

TABL~ 108.-C/as,·i,fieatiun and flU hab;/r/If in~'olvp-rl in cuses pendinrl J,me 30,1989' 

= 

IKTERPRETATIVE nn'lf>lOl-; 

')'AllLP, l09,-N'/L1I1br-r oj case~.'Teccl:ved 'and ,di8plj~ed 'oj dU"jl/'ri '/hr- ji-3caZ 'lear- 1989 . CllJlE9 on hand July 1, 1938_7_"-------'-~--------------··---- _ 206 

Caecs received dUl'inll; tit'" year ._ ---~--c'~--,-."_-'"---~------ 2,504­ ___ 2,371'; CllJles dispo.~ed of during the year _ 

CR,geS pend ing .J une ~O, J939 __ --~---~---~-----~7~-~--- '" IlEVIEW Dn·I"IO~·'

'J'AllI.~ 110 ,-Number oj ril8l'8 ~re-eitled arid. dl~posed of 1j·U.~iliri the fr.sca.1 year 1,989' 

·~,l'L1e lIlId 

"C"or mLsecJ­ Income tar Total 

ln~"uu"-,,es

Onhan(l Iulvl. Ig3S ._._ - •••• _ 41 HI " 

Ile"""'od I,ojuly I, 19;~~1 _ - •. .•_.. _ _ ~(1L ~~

Talal .-.- .. ---.. ----..- -------. ---- (I.S 44S I ."a Dlspo'edor",I\lring-;·""",:,. ._ ___ ._•. __ •.•. __ __ -illl 

Ollh~lIdI"lyl.I~39 •.•. _. __ •. . .__ 11 10, 112 

- I AlilmlUt.inv~I"",<I' . . I Gill lm",:! I>Y la~Day", .". _. __ ____ _ _ . $2, uva, 265, ;'2 .~~'. l~~. (·lb. 651 M 7, .61, 8<1.'1. ~~

.\ PP"'~e<1 !If Ito.,' Lew Division • . _. _ _. 1, MO. 780,:JR ~~. 117. 90'2 ~l ~, ~;';, (OIl? g~

v.; ",~,'-.jo, n.<'I.» ,0 i',- ---'d1,__~:'f';-ill\~ ',., ,~~;, .;, :.,'.- " ..,..:"',~' ""." ... ;.~,: • 
..j 

0"

.0 

>• 

, ... g '" "'''' 

-g~ ... ,.~

","'"!'" 

-' ~!3~

eee 

.'0'-: 1<'.-.-<:, 

8Ei E8Sl:i:i: 

:!":;-:cs- ..... e"''"o .t;:§i: ;:;~~g;

"'''"' ,.. ""P'''' 

.-... : 

m:i::

.., 

~~! " §,

~\

"'->-- -~'?

~fl~~~~

88e:88<:! 

::,p 

?~~2i:?~

~~i:~~8

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il 

• 

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\ *'~~ -; '" '" :-:;';;;; 

0

..c:.;.., - 0 q';:;, ". ' a: a 

" ;l;:l0l.. 

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~~ g -"'-::::- en >­ ~~ a. Z 0 '" ,. <:>

"i)'" Z c :0:'''' 

~;::fl

0 

'" .. en • .....'t:! " 0

>;:.; <:: en ~. Q 

>- " z $;~ :! -~ "' <oJ, ~.~

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"'

•

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... .... ql z 

d· " ,- . ~§~<

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, 
___ _

____________ _ 

'1' ART.t. .I13.:-F,xI'ar.~G8 61 "'~ hl/emul Hewn "". Saviee, .fi.r<ll. Y'Jar enrleJ J'Inc ,"jO, [9.';9' 

\ D1~BURSEMEN'r8 H'R COLLECTOR'" OF J:NTl£RNH, REYENUFJ' 

_____. l)i.lr;O[ •.-'-----_ :t~bii: I~~:;:~, AlabamB.. _ SUI, 2I>B. 61 $IB,~87.02

ArfWlllL M. 97B, ~t 7, 2Il."0 ArkBUSM_ 117, -l.lU!7 20, o::J 3, 

Coliforo'a. 

l'imdl<trioL_ ~07, ,'>53. 5.; ~O. ~W). 81 Si"\h <listrict.. ...•• _._ 5H,~g9.M :l!', 4~6, 80 

Colorado l~~, 75UJ2 (Ll38,~)

(:,mnooticuL --, ­ 2S~, .'iOO_8~ >;,un 21

, Dclaware •••. 1",,120,42 4. 0~1, :1q Florida __ 112.4,8. 8rJ 2,1, 11~. '" I Y7, 8'JG. ~,i U, g~3. ~2

Haw';i __ Georgia ... ii6, 8%. S6 3,ZGLGt 1'labo ••••• M. 58~j. S<o 7.~1l_87

illinois
 l'i"tdistrl~I... •••.••• ..••...
 Ir" er)? G2 8ighth district ......_ 1~, 09~, ~~

Indiana_ •. __ • _ _ -. _.. ._••. _ 2l~ Ob9, 70 lnwB_.___ ___ ._ •••••• •••••• •••••••• _ 1~, 021. '10 Kans",' __ ...• • •• .• •.
 

Kontncky


LOill,luoa ..._. __ 

Maine...._..•. _.
 Mary lond ._ .•....
 lIh..<.Saehusdts __
 .:\Iiobig3n .
 Mlone..ta. __
 M issi"ippi_
 Missnuri,
 

First dl<tricL... _ ~ixth distrIct..•.. _
 MootMS. __ .••
 Ne1:>rMIm ._ •.•.... ..__ .•...•
 Nen~"_•.....• __
 i"ew IIampshir~..•..
 New Jersey,


Fi"t dbtrict __
 FIfthdi,trict ..._._ __ ..__ ._ .•••. _
 New Mexloo.•• .•.•..• ._•.• _._
 

From tl1e approptlBlLJn "CoUooLlng th~ ln~omal rMeQII~,

... ::;:;"'''' "'".; ­

~w York, , Flf~t dlstrkl •••• . .' . __ S'Mnd dlstrlot_..• ._ .•.• Third dl>"lrlct.. -._.... , Fourte,enT-h di'trict.. . Twenty-JIm ,Iistriel__ • __ •• Tw~.nl),·"",ighthdi.slrict 

North Carolina. ...•• North Dakota ....•

Ohio: 

First disuk/... _ 'I'enth distriet __ ... E1eventll di"lrJcL_.. 

Eighteenth (jlstr!ct.. _ Oklahoma_ 

Oregon..... PCllosj-"I~Bn~\' }'iral ~i!trkt._... Tw.Utll dlstrict . _... 'fwellly·lhird dlltriel 

RI,o,le (gland__ 

_ 

.••

_ 8001.h Carolina ••_.. 

Sooth DaKota_ _ •••••• __ TeDnessee__ •. -..•..... -._._•. 

'1'''''3'' 

First district. 

Secood district.. 

Utan_ 

Vcrmo.DI._.•_ Vlf~jO'3 .. ._.... ...••• Washington.•.._ W.,t VIrginiB_ WISOOD.,in_._•.. Wl·(lmlng.. 

TOIM _ 

._••. 

•.­

••• _._ ...... ..••__ _ •.. _.' 

..••• ....•. 

••.. _ 

.. _.•. , ..•• 

-.. .. .._. ••• _ 

... • •. _ 

C_' ••• •••• •••• __ • 

_.. ._•...• _ 

••.••. _ 

19,OO~.4~

~3, <lill. 71) 

2U,3 ~5

__'_"_"_'__I_"_'_"_'_'_'_"_"+_T__"'_'_'_"_'_,,"_
 

IJ.d -~1:i."i.<i7-5ii J1. 2B 

2O.il2 

300.1)) . 6~

_::~~~~:'~~: ····'~~r~-I _•...••• 4_B2 

L 2O!l. 00	 .~

7,73 

7,07 

....._. __ .. - 2.79 

1, (,7 

11. 03 ---i,-iiQ'-oo- 11. ;7 

11,'."iJ.~5 00 

IB, lRI,-IIl -----,1i-Z.-OO· ,~

tJ,l19,92 ~. 0-1. 

~1.080,03 ---1,100'-00- 9 27 

19, 2~S. 60 ,..

l.1. 2{)~, W OZ, 08 ,.~

11i.Z~n~( 7711 f)) 

IS,7(,"_1l .".2'; 

16, 40J. Bl, '(:l.M 

19, ~92_ 31 ~,.'iO~, 8S 4. OJ 

l, .'iOl. Il5 " --j~2'-OO ." 

lr.', 184, 03	 G. 7~~ 7~ -......_--. 466,331.00 '" li4, 377. bT 13,002. OJ 

G, 398. 1::'-::::::: 1~. S3 

1ll39," 

W2,05~,271 .\3;.g,GG NH.OO ..I 71~,(l.'ifl,00 1. G-l7. 38 G J.I <14.1,100,15 ),~~.t>.l +,39 J~2,917,27 H,l~LQ7 _._._ •• __ •.. 1.25 J01,oo)30 lQ,370.iB -. 1.00 

297, ,II),~ :!oj i, O:J.J. 0) . 75 18J,2~7,~, N,687_1~ ..•__ • 15,~

65, 3M. ~U 7.068 H 2. ~I

~'11.61~22 3.~'jil.(]5

HU~715 8.~43.&; __ ••• __ ••• _ ----.-50­ )~O, 1:.12. T.l g, 432. S2 I. 00 

4()J, SZ!l_ 2" 2i. ~72. 80 ~. H ~I5, ~38. 71 Jr,,]9{. 57 20.;)ij 

15-1,418.79 12. 51i2. lO 12~0)() 2t.9j 

6<17.07~.<9 2O•.'"iG.r;J _. __ .••••. _ 1.70 170,;9~OO	 7,~7~.17 .00 

421>, J~~. '11 W,1~2. ~l

1Zl.r"U.M	 1.~t7.SO

'I, 1Z5, ,16 5M. (7 

J, r,,8. 19 

3, r,09. 50 ,I, 59,1, 13 

1,239. 62 ~,72~. [,1 

IM,iil 

1,S;;7.62 

1, ~a2. ~9

MI.5[J 

S27.79 

~,~~5. 30 I, IlIlI, 27 1,9~g.135

I,Oln.I\9 

779, ~~

'!, 288, 7~

1,751. tn 771 27 Z. ~1~ % :1. 119. III 

:l,WI.3~

Z,28j,U 

.IW.~5

I, I"",. 01 1, ~I 35 I, ZW 112 9~.61

200.23 

810.27 

~IO. 58 3,m.00 

27J.51 

~.0'li.58 ~,211a,M

~,(I;la_~:l

I,B.iI.gl 

~4~,24

1, so." ~;

Ogi;.~'

5U_ 00 

S~~8li

l.J~{30

,(J~ QO 

1, 476. 9~

2, r,~~, 82 

1,258.26 

~.~91.0~

ilQW 

ti~u.'~

l':'"tll'J2 100,88(1.78 1I,343.1~ '3:il'11,236_39 

M,S.'i2,d9 lQ.902.1G 2,41 297.47 

Ija,~7,12 ~,~,~ 11.35 ~U.37

29L8~~.l! 28,OSli, 11 5U.31 ~8.iiB 3,70;10 

'-----_---'--~........l.

1 1,S.'i5~\

2ll1, 1~9. (;:; :J,;j. S4b 71 ••••••• 9.6~ 2, 3~2 8~ I 2,3'1-3. OCI 425,08 :100,100.62 ~9, 44'). 16 3, 77~. 9.\ .2ii .\02. 12 t21_t8 63_ 85 ,t, 2O'l 81 

72,022.~O .~.+~'1l,4S 387.00 1 :;~ 8[1.1.50 1,1:'5,96 1~<.7ii 8n,@:;.O:1 21~,~12,56 Z:;,~n85 1.33 1,7~0.98 876,iR 2,47~.oo 250,2OT 11 2tO,~14.n )<,4j;l.24 ---i27'-B4' 31.95 1,~;2.6ii 1,~17.UO 898.02 26B,!ltGw, 

J[03,tOl. 70 17,97".67 14.211 1,W~.SO GOl.9~ 23.7. SO 174,23-3.;>2 

387, J60 t,l 21,,';((1.9; _ 3.74 J,Ml.OO 2,300,91 l,7~.\.8~ ~14,725 ~7

1i8, l~ii. II 3, T.l7. _~O Ic':';;c;;O';c 1-,---i','Cn::;-I-"C;c',',',','";-1-;;;,',',",·,00;:-1---;:;-;,',',',"+-,,",',",':'",'~'" 1~,2~6,807,~0 I Y62. 570. 77 I 42,OOO.GI 401.~2 119,7f>3,68 112,7G.~ 48 1'0. 88J.'>3 17,i~'8,2'1.69 __---'-'-c---_--'-__'---__--'-'--__cc-'--­

8oppll~~

-"od .
 

c<itJlpment
 

--_-. ----------­ t5.23.20 t32~.3t 'I6I,76.'U2 m.JI 77, ~lto. ttl ,,, 100 

I, 181. j,~ 2ft,. T.l ,itO, 4~r,_1),1

(.311. M !\:lO_ ~~ . 551l, G22_ 02 ~,599, 61 I, J~T. ~T fi'l1;257 ~2

1. W2.08 H~,45 170. (M. l~

1,lIlIO_,'H 4~6. 7~ m,152l4 

20: 8.1 88 00 ~I,Ot~.15

I. 131 O~ J, 110. 11 2t3, 1192_ ~8

,191. a ~OO. 37· 22~, 4(18. 15 312, ,t ROO 71,112_M 

t:l3,21 91.10 75, HIli. 3<\ 

7,130,77 1,195.2(l 912, J2Z 10 :l. ~82,07 f>80. ~O 2ll~. H74. "r, 

Z, 397, ~) 69<\.~ 297 (W 012 

1, 6ro. ~o 101." '2!).<6JI.33 n03.68 ~RQ.M ~ttl, 3~7_ 97 1. HM I~	 ~'I. -l~ ~l~, lIlI~. 70 l. 29r,. 9Z	 :,rJ,7. 2JO, :.l~.J3

801. g2 JI~. 0, 125,071. 2-1 ;:. 19C1~,; Z. 159,@ ~77. t88 00 

Z,lI'l6, gO t~O, 28 7Gt, 428_ f!1 

8, ilOO_4l 1,034.10 l;I]'il, 173. O!I I, 2~9, 56 ~29_ 80 33il.ool.M 

~u. 7,1 1M. 'lO 104,775. M 

8D2,W l~~. t6 283. ?'l2. 47 1, 511l. II 12l!, to 2l11,311.20 

l, 7S2.:1 ~9, 87 120, 2'2~, 97 2, ~7t, 11 J5,25 l'N, 332. 22 

134.52 1rO,9812Q 

1,1U.Sl Ill. """
 25 91, Bfl'! 01 

97. t.1 1,553,72 1M,2T" 61 2,523.0,	 1,823. ~, ~1l6.0~2 .'i1 7~7.~1 57_ 50 ~2. 37g " 

:1. U':;2. 52 1 1.4n07 1\O7,~1l,42 I,~OCU3 I,Slll.M 12~,713.9t

0,~~;1.00 1,70l.tl OOI,78l'.~

3,405,39 078.5\1 3~2.735.IB

2G1.22 1100r,0 200,nUQ.Oi 

461. 0.; _123. (]() .~07, 3~._ 63 J,toG5,68	 1,M!;.I; n"l,I2!l.49 

180 08 3~, 00 ;~, 'H~, t~

J,722.t2 ~0~;\7 230,0~6,1),·.

31l.S9 165.82 154,28~.51

7Si. 72 It7,40 Wl, 100, 67 

1. 213, B7	 4R 70 J:JO, ~J1. r>2 2,783,03 191. ,j,1 2,',.9,1,_ 92 

1,915,07 l<ll.{II) J70.~lI.71l

2.~:~,.H3 ,j,43U.~1 nill.H3.23. 4~9,! 100.<5 17~,S4g,M

71JO,16 SOU. 20 Hll, 875. 71 

1,276,74	 121.6(; 1'.l6,059.00 601.33 391,~5 1'll'l,r,19.11 

1,203,98 ",,60 79"liilZl 

~~_9~ l~OM~ ~~OOj_14

9H.IJ 320,1lt2,8g 

,. ':i ''''f'' 

, , ­

-

00
TADLE 113.-Exp6ns~.i of the Internal R~I;enue Servic~, fi~eaZ year ended J,me .'0, 1939-Contillued
 

B DISllURSEMENTS FOR COLLECTORS OF INTl':R.NAL REVENUE·'
 

,


, 

• ~al",i.). ~f o-llpplJ"" and Di,triot depa\ies. Tra""l Rent Tologl'llph I T.lephoIlll 

I Ml!Ccllane~wl Tot~l expe,,"" .~~iDm"Dt OlOT", "\~.

Alabama.• _._. !Zl. 852. 5\ tIloQ. 02 ~ ~ -.-_...----. U~o. to ~n 2'n<JJ 

ArI'ona --··---m~oo __ •.•••_ ~,M8. 30 'ZO.\. 21 -_ ....'--'-- ...- .,9 33 :l, S7'.1I4 -----ii2:00· At~ansll8. __ ._. la, 210. 34 1, J~. 35 .._---.-_ .. 13~. 00 10.00 H.ti~II..OO

C.lifornia: FIrst district.. _ Jro. JIl'I. ~o 1~7 ~~ ~90. 81 2(1,00 "00 17,048.97 

lIi,)ll di,trLct _•. ._•.•••.. '$BOO.'M' .----.-.-.._- 13, ~lij ~o n8~ ---.-_. __ .- 1l.00 to. 08 14,971. JJ '---i5:iiO' Colomdo. _• ••.•••_....._•. '_'... _.'.' _._ D, 311' all 00_ .-- --_. -_._---.-_.. W,B2 g, 430, 75 

Connecticut. __ .-._•• _. __ • __ ..•.. _. •••••• _ 7,372.42 3t.60 35, ao -.-------_..-... --_._._--_. 7, 4H, az 

n,lawalil .•• _.,_._ •.••_. ••• ,•• _,••_-,_._._, :I, O~J, 30 -'-'. .. -.._---.-' 22, w 3, 046, ~9

-~2-00 Florida _•.. _. _•••• _._., __ ._ •••• la, 200. ~o l.0'-";, 88 ~781 1l,.W 13 

O'o<~;~ __ ._••• _•. _.. . _. _•• _. __ ._._.",_ , __ .-._. _•..•••••• 2J, O~J. 82 t, 470 60 23~. 4J 166. 7~ irjj~so· 28, 0:'. II 

H'wjii... _._-. 4,700,06 3,21 40 75 j9 00 4,8110 ra I,bno ._ •••.•._.•_ 4, 1~0, 30 _._ .....-.... -"jO.-i5 01.46 1,80 •. 00 oj, 2~S 80 

Illinois 

Flr,t di.llrid ...•••••_ 25. 485. 76 700,110 85,21 2'), J31. 87 

Eigbth u1>l<iot __._•••• _._ 11): 461 07 (Q'.l,72 _.. _.... -... 1\j,17 to, 92\1, 96 -200:70' ........-.-_.­ Indiana 3,706 00 161.75 .,1165.(,~

lowa .•_...•. ._._. _•. _. __ ._. _•••• _._ 20,,"1'17, I~ I. 001 27 ---'-ii- 2Oil::ii· 10.84 -ii."9.'i· 21, flttl 73 

Kamas l3, ,WI, SO I ~j'\30 ---,._....-' " 250.61 203.49 70.00 l.5, 9~7 8, 

Kentucky ._••••••..• ~13, 216, S4 1, 322. G~ 134. r.9 41.50 31,15,;. JII 

Loui'''Ubl. ._._ .•••_ ;13, H!l.U 421.,1.5 :~- 16UlO 72.07 1O,()l1 23,818, 117 

M.in•. _....••••••_ 5.237.30 ~.w lR04 , l2 10,1)[) .1, :14.6, 72 

Ma,yl,ml .• .•••••••_ 43,789.0' 1,000,84 j:~,-oo- 293.84 33P.20 2\15. !If 47.1ll:1 85 

M."acbusett.'. .-.•••• _ 23,746,8:! 410,73 lH98 T.)P, 3~ 107.77 ll. f~J 66 

Mlebi~an_._ •.•.••..••• 22, 083, 21 1, 60!. 63 3013,83 35. 01) 7. (J(J 2~,a:2\I. 73 

Mlnnesota _ 16,359,8i 1,.17.11 . - ._....-... 37, ~~ 49.00 .............. 17, (;IjJ. ~2

Mi"';s"ippl. •..• D, ~7. 76 .......- ... .............. ­ ~,['c7, J6

Mlw"rI, First di,trIct.._._ n5-l~.OO 1,216 25 67.37 13, 830, 6l 

Sldh di't.ict. .. 12. ,~1O. 1)8 1,7,O,4!j ........-.- ~~. _-- ....' ......._. H, 280. M 

Montano. _...•... _._._ 6, 71l.J, 30 Ii. 10 - -_. _..., ._.. ----------. 6,797.•9 

N"brll8~Q ...•._ ~,ora 09 1, c!S1j, 39 -_.......... ..-.-.-.- ·G5'-8.~· ·15.-iS· 11,~4078
 ~~

NeVllda_ _._. 2, OiZ. 46 _._------ ~~ . ----- -_. _. _.. 113, oJ '3i'-si" 2,lJlll 30

New ITalnpshlrc__ 3, 407. 86 33<).10 1983 .........._- 15.00 3,781. ,0
 J.,... Jerscy: 

Flr3t dist.ict. ~,751. 51 ~,51 100. 17 ~~. 00 a. 930, 113 PII!,hdistrict.••_ .. __ ._ .•_....... ll,:l3O.UQ 510.19 ns,~6 '.00 12, 072. M 

NewllIc"iM._._•••.•.•.•••_ 3,95;.~ 5W,83 _._......... •••. l1.li!I •••_.. ~,480,P3

• From Lbe appropriation "S.ls.I~~U'i admiQl.llmtin "~U'1S, 3ee. 915, a"ven,\e Aot of 1936 (tra)c'lc, !rom e~(lorl~tIno I>n~ d.om.,Uc CDnsumptlon or A~rlollltUr~l "l'IUmoJiiic8 r DeJl"..rtmcnL 01 Agtieultu",', 103(',), l\l;17·3~."

1>';; 

1l.~2l\.26

n,72O.1\6 

~3, 900, ~2

H,(l!I6, Z7 

G, n~. 4L 

13,Gla(,4 

21, 6J7. fi(l ••

.5, 2~S.S7 " 

lJ, 582, 16 "

0

7. ~1O, ,11 8•

g,Q83.15 

g, O~5, 82 0 n, ~~6. 1i 

9, Oll. 20 " n 

3D,f>5l1.,19 c 

10,3(l!1 IlO 

14.70Y 79 

:r.. 86(46 ~I,

:r.. Oi~,

fAlL 

00 

~5 - 118, 109, 82 0 "

~2, Of", 13 " " I~, 239, 97 

2.(8<\11 •

4, m ~~ 0 

24, OZ~."O " lJ, 417. 55 

" 'lJ,l11.'4 " 19,162. 16 ;;. 7~6. M " " 

·i:oo' 

'40:00' 

15. 65 

li3.00 

--jo'-oo'

'-roo51;.00 

2(000 

10, QO I, 

~.oo

53.01 75.00 

2l.oo 

115. :u 

128. 50 

~.oo

w.oo 

.. 00 

12,50 

'''22'-75' ..'. 15.00 

'·""'--1;.-00 

62.88 

14. ~5

83,70 

6~, T~

362. 11 a32. 18 35 03

If>O"M. .13 M.~

158,41 

19,20 

146, 76 5'. 00 M. 00 21Q, g7 12~, ~I 7~. 20 

7~. 7i •••••••_•• _ 

~~:~ 'iQ'-;i' ~::}: :Ill. ~4 20 00 ~1. J.\ 

l~. 15 7!! 75 2\).00 

7,-::;.~: ••••••~ . ~~~-:.i:::::~.::·:~:Il--~~~c

5.81 

, 401. 00 

18D.00 

1111, 01 ~1~. 49 

1Il5. 87 

nJ.OIi 

1l~.l!Q

270.27 

I,!l«.18 

21l, Ii~

23~, 76 

93.22 5, ~9a. t~

l~~ ~,~

~oo

I, 25Q, 60 

7J8.55 

10. ~U.lH I 43. 16,1, I~

:l3. S~l. 33 13,llll,00 

8, ~34. 74 

12, 897, 0.'; 

21, 236. 1~

t,B15.13 

n. 115. l~

7,020 P2 

9,872. fiJ 8, 7Q:I, GG 

H,'IIllJ,80 

9.011.20 

2~. 1M. 21 10,072. B(\ 

H, 430. Z3 .5,f>8(l,00 

18,931. 92 4, 70J9~

ZB,307.85 

20, :'l}I. ',!; 

15, rt7" &J 

2,412. ,17 

4,003.92 158,30 

~J, lL12, 4R ~7. 01 11,012.6D 313.00 

II,lOL4Q 252.701 17, (ffl ~G 1, 93~. 7~

2,921')(1 &11.59 

S,..,.>nd distdet.::::.. ---:-::::•••.•..•••••._. ::::::/ 

"ThtrJ dl;trM..... • ••••••.. •• •••• . • •.. I I'OUJt'-"t"O"Jrst"ct ••.•. • ..••••• . •••• . • 

'I T"'cnty·Jlrs! rIt~tnct ••. ...•. • .,.... .' •.•• I 

"" T ...~nty-cight" ,l!llrlet • • •••••. • ..... • •.• Nortb Cnrohna.. ••.•.••••• ••••. . •...••. 

I T~taJ ....._ ,--~~,.Co~~'oC. l-c,c,.O,.C,C,,; ~S7,302. 00 

North Dakota "'.. •. .".. ••.•. • •. OhIo 

~'il'llt di,trio! ...... __ . _. _._._., _. Tenth dJ,trieL _.•••_._ Eleventh l!I~tricL _•••••,,_,_._ •• _._. __ ._•••• _ 

Eightcunth di$lci"t. _.. . _._ ••••.. _. OkL>.horn~

OI1l!OD __ •••••__ ._••• __ .. 

Pen",,>'I,..nia: 

Fjrot district __ ._•... TlOoJr,1l dl.tTiot .. •••••..... _ Tw"uty·Thir1 ,II,!rict __ .-. _..••_. . .•••••_ RhOde I'land. _._ ....••_._._
 Sonth Carojjn~.... ._. _.••••'.'
 

South D"kota_ •.•••_.
 Tennessee .•.
 

Tex..." 

Fjrs~ ~IMrict••.••.• _
 SO~OllJ ~(,;trict.
 

UtIlh_ •• V~rrn~nt.... Vll"I!lnl" .• __ ._••.. _. __
 W ..,hin~ton •• __ ._ •••• ._•.••
 

"-'Il.\t Virginia._.
 

Wir;ca",ln .. 

Wl'Qmill~_•...•. 

•

" 

d "
 "
 

CO 

00 
----- ----------

------ ---------------- -------

_______ 

-----

00 

:\lIscellAne­ ,., BUllJJli,'~ and i 

eqnipment I -------­

301arJc~ 01 . I 1 'rrB~"1 ..... Rent T I h l' I h 

__'~_'~_._:_;,_~_'_;'_:_I--'-"-'-.-.-+-----I---==--I- "or one 

D. DISlJURSEl\-f£NTS FOR DlS'l'RlCT HUPEln'I&')J(i;' OJ<'FlCES' 

, From Ibe appropr;aU"n "C"llel;ti"g I,ho in1 O\'lLflJ reveune, IP3g ,. 

" 

.-­ r Boston 

l 

.

'"' I " 14, \5. t3",,'J9 I 6.30, ,191. (;G 1<:9, 1l37.1~ ~13, r,8 53, /,18. 1B 70, ~81. 2' I ;'10, 4l17. 35 1", 321, IJf,), Sb 

E. DISBURSEMENTS flY THE OHIEF ])ISBURSING OFFICER, lllVISro:-: 0.1<' DlSlJURBJ<.' MEW!', TREAflUlty DEI'AR1':-.f.KN'l'. AND DI1U;(;'J' :"f;'J"J'LJ;· M~NTS THROUGH OFFWR'OF THE C'lMPTROI,LER aEXEll.~L. CJ,AIMS Dl\'BlON 

Mlsoell,.. 

n""'I~ Salmi..., 

--~-------I----I---,------I---I--+-------1--1--­

Colleeting the inu-rnal rOV~J1ue, 193G " . __ . H2, 621.lQ3, 00 $5l3, 19(18: 5~·1, 510. 9'2 $fl,193.03 ij;li7.4i,7. :15 ~~, 300. 9J 324:' 1'.\;. ,.1 lN4, 714. 38 $~]~, 2t7, OCI .~14, 004, f,TS. '!(I 

RBlarl"" aud 1II1mi,,15trative ~Jpens"", sec, g15, Re~~t1loe Act 011!IW (lamr" rrom ~xporta·

lion snd dom~tlo eonsuml ,\io," ,,[ a~rioUlI.ural

001l1moJitie<, Department M Agrknltnre, 

S~~J:,;~-~periSe,;,..siive;:P;-,;.clia'''--Aci.-OI- 2,OCI8,857(j{\ ~76,983.0' _'_'_',8&f 171.::;c"',,·c",'+-;c'_·,..,·c·,~,,_:',r,,'"l7,M 5I,li&l.05 1'71~'!'1

lOO~~~:~~_~~.I":e:n~~.~~~~_o.~' ln3~: .. "'1 14, 7:~:': I~.,"":-:'::,,,"':':+M='T' 'm.ro I~.~.-~;. ~~'I 71, ~::: 18, ~~lc~=.c:::,·::':+·,-,;~,-:;,~'.:;:;'-I'::"":'::"-,,,:'::7J~I-".c. '7~":':::~'O,',:, ­

•

­

~'.

" 

>' 

,

"'.

t,

•

J
 

:. 

¥.. 

'" NewYork._ .. r~~~~~~~;::: .:::-----.-....--. -::::::::::::::::::: 

c:; Allan!8.- -•• _. .. lMli:lvilie • __ .•_. . 

D~lroit. __ .._. Chlr~" __ . __ ._.. _••• _._ _ ._._ ..__ .. _ _ .. 

New Orl'k'" 

Kan,"" City. __ ._._ St. PaUL -.._._. _ Denver .•.. _ ... _.. __ ...._ 

8,." Frallcisoo 8~att1e•.•• __ ._ 

Total _ ",.. ,_ 

TABLE 113.-E.':rpCtlU8 ()J fhe i1!leTtl a.l Revenve 8erlJice, jiccal !lear elided J"nr [;0, 1939-Coutill\H'.lj 

C. DISDURSEMENTS Fon INTERNAL JlF.\'l!NUE AaENT.~ , 

Salarie, or Divlllcn 'fravd agellts, cler~"1 I 0(0. ' "r·M'eS 

Ati,."tR., ____ -_ .._-._-...­ B'IITimort._.. Bo'lop .•.. __ BrOOkl\'Il_.. Bullalo 

(;hica~o .• ClncinllillL_ 

Cl""eland_ .• Columbia Da!las_. ____ 

llenv~t . Detroit.. '-. Orecnsh"r~ .. _ Bonolulu_ ...... lIuntJn~loll ..._ Indianaloolis ____ • 

Ja"l<.on~ille_ . L'ls All~"1",,_.._._ I,ouI,vi11~._

]Il;("'a,,kee.• ~_

l'<O\<I"ma _____ • 

}.;ewark.•.. _ 

N~wnaven._.

New Orloal1.... Now York: 

Seoonrl dj\"i'l~n .. Upper di,i"lon Oklahom~._

Omshn. 

Philad.lphia'

Pln,hurgb

lllnhm"n'J. ,. ____ • 

Sn]t L'", City__ .•.• _ 

San Franelseo 

'3eattlo_ --------_.­ Rprln~eld

8\. Lenis._._ 

St. PAnL, 

\\'icllita .. __ 

__ • _ 

._-_ .. _...._.­ ---.._-_ .. _. 

------._-_. 

---.... _"- -...---- ---._-.......
 

------_._.­ -----..._"-_.­

.. .. _--_ ..

-----._._._._-­ -----_ .... _­

,--.__ ._,,-­

'------.... ­

'170, ~,;3. 37 $lZ,4"2 r'" 4~-l, 109. 31 B,49 ;.18 ' ;(II, m. 44 2., 1O~.lb

4bi<,~87,24 ~,OOG. 45 

4W,847.iU 1~, roJ, 07 

(}4!i. 738. G4 IJ,'30.24 2-18,428, 80 U.M7.~2

. 50:;, US;, O~ :M, 17;, ~3

94.4<2. W 7,1,,\..22 

615,436.41 U,6tB.l!l' 

Wg,280 00 13,002, (j.j 470.;-19.31 3.1,488.00 J~I, ~93, 22' 20, 1195.6~

n,81i>.-H 5,~as,(j.j

103. ~n. G~ 8, on;lO HI!J.M~. 79 17.0,13 ;13 

237,253.86 16. ~77. ~I

lllO, 107. "I 17.02.1 77 H~, 602. 41 ~,f;I~ -15 

230,868.14 9.'Rn 

234,070:U£ IG, 5l18. 00 

M7, ~48, 12 1,~, 2H.1~

9,019,36 27£,m "" WI,8TJ" 72 2O,3T7.oo

1,284,9':'5,21 20, ~22. 92 

J, 00., 239 ~2 '7. 2:16. 3~

2~Q, SIO. 52 27, ~03 ~7'

21)7, ,~23. SII l6,~;:J" ~g

;-40. ~.l4.82 2,1, 02l1. Z3 ';'19, jilL 47 14, 7J~, J'J 

lOR ~!IO:"7 12,1l2.TG 1M,075.53 13.212.9T 

4M,OOl,:jz 21,970,31 

332. 5IJ8. Sj 17,302.IB 

140, 29'2. 10 I lJ. 03". no 

400. 7~~.IO 1",873.20 ._-----_._-­ t.I~

249, mL 34 2MSR44 

l;,2. B79.' 17 IS, 49\\ 1" ,! 

$701, !-l1. 12 $oI2,610.2'.l ~,o-&l, (l2 ~36. 00 

Mli, 37Q. ~3 62. 712. 7S 7,1«1 00 82.Oi 

SS8, 82(,. ;,1 40, 714, ~7 10, cm."9 '17,20 

47G. 713 ~,I 13,67£.12 2,700.00 21,12 

863, l14o, 20 8il. 3!)3. (;5 l~U, 13 5~S, ~01.00 1\9, 51L>J~ ----·1>,-225.65 3,>9 {O 

77(;,104.42 38, ~8, ,6 5~. I:; 

6.2. 7.18, 4~ 70 WJ 9D ··---6,-382:ii6- 1S-l, 83 

J. 1"', 1::6.2~ M: 4(1'), 12 3,811.57 12f!.18 

,',4],92>.30 04,:/111,21 W.4I7.2fI 10757 

,,12, "~~. 95 ~~, 4G7. 0\1 OO.W 

371,480.7\1 58. on 10 Ill,72 

189,~74 31 1 ~~,055!f1 -j'-'iii:oo' 84~, a; 06 57 420 2fI 2,~14. 15 ". 73.J9

228,63J 00 1_ 2~,3S8 00 -----.----_ .. - Z7. ~"

0,030,1\1791 8Z7,812j~ 67, 2lli\, 8! 1,60UG 43, r.32. 03 '"S, 1l8~, 25 2.I5.,i31.82

I 

Jlent "eIll1:l'8)lh 

WM ...... _._ ..... .~

$2,\ll!I3, ~6 ,75 

15,M,75 

4,140.00 ,f. 53 

,15, b73, 0:' 5.09 650.00 .2.25 

W,biU.OS 5 37 '- 3110.00 

-~1. 73 " W.C7 

4 72 

10,64 

..__ .......
 ,~

2.01 -------ii2i-~ 12.29 

n, 520. 24 3'1.62 

I. 78 

._'. . --­ ll. of, --·'i7::iii5.04 ------·i:oo 1.1,407,111
 O~;. 78
 RM 

'.M 

~, 14 -·---2:385:00 ~, 03 ;-, 2~7. 92 ,\, l7 

·12,8S11.45 I. 87 

341. 25 2:17 l¥J. i)(I 2.72 

lIi.22 of~.OO It. 00 ,~

n2.4~

SUV1,lIc" ",HI Mi"",ll~uo 'l'elopll(>lIo O'lulllUWtlt ,", 

, 

•

0 N84 ~" '(j.j2,77 !7,12 S184, O!lO. 14 8'!5,3" 1, GSo.~' l,tll)(T, 00 iW, 181, 75 

2, 

~. !,r", 0&1, 57 

(~

3,420.43 ~,S\l2 20 703, .194. U4 " 1,571,O~ 1,480,2" 49':1,600.10 0 

1, 6'~. 6,\. l. 0,07 72 ~,29'J, j() 4·]S, 074. n 

4, OIB, 58 '.W'.21 '" 37(;. ~7 all, MG. aG " 88".72 I,U~'lI, ~7 1,1I75,IP ZOO, mo. 4(; '2,0iI9.5~ ~,,"lQ W 2, 851!, 7~ ",I,. I,IB. ~2 , 

0

0 

463:132 713,00 27~ (10 !OJ. :I')~: 7~

2, "Til. 83 1,~74.QS l,7lj,1 f(I 002,697, ,'I 001,79 000 14 001,25 I!W., r,58 O~

1,:1M ~I J, 219, 5~ ,. ll:'\). O~ W8, " Ir)(,. G3 

:)&1. 'il J, 133. (;7 r,0007 203, "'7. n "' "' z;J0, ~.G . 31".71 2.2. <i~ 7P, 15~,lI a" 

H7, BU 007.69 607.00 IT3,~51,H

4PZ 4f! 1,522.51 (lOll. 00 11[',331.02 f.l2.07 !,<I;-i,11 n2~. 52 2~7. $5. 36 " SOO. Z3 2, (rl-t ~o " :1.001 Z.l ':02., ,1~8, 00 0

" oOl.M ,2,';J5 523.08 107,828.52 57~. II I, ;~G H B05.92 24~, 00'''' ~,;

lJOO.51 I, ~~l, Ir, , !, T~LW 25t.410.o~ "• -1%.31 L 552.119 ,,1,12,00 1)08, B77. f,'! Z I, "II. 0,1 2, OST. 5,1 ,. ON 71 ~1)4. (iOr" 17 e 5~4 51 1,4.3,78 8.12. ~G 215, QOO- l\l ! ,. " 2, 351l. 71 ,1118.08 2,m,1~ 1,31:-" loOt. (}4 

i'.5G2.W 3, 03G. 4G 2,-1~3. ,,~ l.0n,110,12 " ~!)(), ;. l,ml.ICJ 702.H ::.oJ, Z>ti. 75 

774. "" 1,~77~ 1,188.00 :'Pf, ~(l. 74 ~,G.I,', H • 4, 076, 'If' I. 271. ~5 'Sf, 7l7. l~

'10.77 2, 252. ~3 I, 071. 00 ~17,3211.13

~5;" 99 Wil.83 \.c)(T~. 00 194, 119. 07 " " JM.S7 569. ~r, ~l~, (Ol HU, 425. 31 

l, RIC. M ~, ~2<1. ~2 2, 2T~ ~2 1;09.1178,27 913. 8~ I, %0. 28 I, 518 ~~ 3.14,2S0:41 " 0 

:;:;4.07 63•. 17 ~n(lo l~~, 19~. 07 

tS9.49 ,. T11. 311 ;~7. r..', 42T, 074. 92 " 

l, 140. W ~~" 10 ;'74.00 274, f.11'""8

3DS, B7 1;;0. ;,1 I .'I3~. 20 l73. "~2, 78 

~'l, 12::l. 2f! ~'l6, 293.lJ $9.1'90.47 $786,685. 3:, 

.\ 571. 78 34. 141. (j~ 20; fIll2, ~2 1,00[;,471.80

2, 003, 16 ::2,007.80 ll, [)(;l. ~t \184,711,31 2, ~79, 41 1l,7IiO.01 G, .38. a .';It 1~1 72 

4, ,01. 02 4~,~31l30 27,,'m.37 1. 02l. Gl~. 36 

3,230,24 09, 70\\, ~,\ 32,350,4, 72~. SLO. ,13 c 

1.002. \Y,l 20,O(m.ll I ll,m2.00 ~8, 33'l,'r. 4,1~2.01 :l4,OO2,46 l~, 1'.41. N WJ,1\-l5,sr, 

2. S~3 3~ 40,079.(\[1 ~2, 489. 7J ...__,.318, Q14.74 " 

·--"t82 n\ -35, ~9S. ;,1 12,ml.50 oro, f>57, 79 ~:731:SJ 32, 752.52 8.G4S, n 610••00, II I, 3JJ. 3~ 32,05~.M ,174,255.07

074.4B 1.l.8,W73' .. 1g:~;Kn 23f;,07!.13 

2, 007, 38 13,17242 ll, 508. 7~ 953,~28. 7() 725,53 14,lM 11 3,333,1,', 271, 25\1. ~I

..

'-' 

T"I."I " " 

""
 

00 
~S, 298. 9~ 2:;2.71 57. 4~ 151.32 37~. 00 30, 1<10. (); ~.

I~Y :a:::~~m~~:.~~_~_~~~~:a:.~ ~."_~~:J~_ ~~: ~:::::: I~~:":'::::''' I_-:",~", -I - (,5, WI, 7M, 2£\ 3, ~51, 008. 19 GU, 126, -i4 U, RtJ8, 3( :!'l~..S98,83 P74, ~87, 2~ 625, 7(~_;g uJ,nl;ilOO.O' . , 1 

<JLAIMS APPRO'lF.D Fan PAYMENT FROM TIlE REFUNDING APPROPRT,\1'IONS 

'~~ c~~=~~~c~~=~===;;,;:,;:;=~~~~~

1938 and priM 11039 and proo· I 

yoa", yeat< ',"<1(al 

IMundlng talO' illogal1~' coll~cted_._ ••.•.. , ...•••. ••... .. _.••.•_" _ 

Refunds aon p-llymonls of prnClC'Blng sod ralated tIlws, Dll,~,1U of IntewaJ no~enue, W3P_ ~,9511 1>51 J.\ll, r...l, ~07 GO •.•.••. • .•.•••. ~~:'1' 2M 4~ 12,~a,~l7

,0 

¥

" 

l I

~I .

.' 

" I ••
 

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