ANNUAL REPORT 

OF THE 

COMMISSIONER OF
 

INTERNAL REVENUE
 

FOR THE FISCAL YEAR ENDED JUNE 30 

1951
 

UNITED STATES
 

COVERNMENT PRINTINC OFFICE.
 

WASHINGTON: 1952
 

For ..I. by lhe s..-m10tld0nt 01 DocUmn>I•• U. s.. eo.ommenl PriIllin' 
CONTENTS 

pace 

1 

Introduction 

General: 1 

Internal revenue collections 

Refunds and repayments 

2 

Additional tax assessed as a direct result of enforcement efforts 

4 

4 

Personnel summary 

Management improvement program 

6 

Cost of administration 

11 

11 

Special tax fraud drive on racketeers 

Conventions affecting the Bureau 

11 

Important legislation enacted affecting the Bureau of Internal 12 

TREASURY DEPARTMENT 

Document No. 3176 

Internal Revenue 

Revenue 

Accounts and Collections Unit: 

General functions General 

of internal revenue 

Supervisors of accounts and collections 

Processing Division 

Planning Division 

Employment Tax Unit: 

General functions 

Collections 

Assessment of employment taxes 

Tax under subchapter D of the Code 

Claims adjusted 

Offers in compromise 

Taxes under the Federal Insurance Contributions Act 

Claims adjusted 

Offers in compromise Combined offers in compromise under the Federal Insurance Contributions Act and subchapter D 

Coordination with Social Security Administration 

Tax under the Federal Unemployment Tax Act 

Returns received and closed 

Claims adjusted 

Offers in compromise 

Railroad Retirement Tax Act 

Coordination with Railroad Retirement Board 

Income Tax Unit: 

General functions 

Returns filed 

Changes in classification procedures 

Investigation of tax returns by field offices 

Revenue results of investigation of income, excess profits, estate, and 

gift tax returns . 

Stage at which additional tax was assessed 

Tentative LIFO inventory method adjustments 

Tentative carry-back adjustments 

Refunds, abatements, and credits 

Inventory of returns on hand in the field offices 

Action by the Washington office on estate and gift tax returns 

Pension trust work in 

21 

22 

22 

22 

23 

24 

24 

24 

24 

25 

25 

25 

25 

26 

26 

26 

27 

27 

28 

28 

29 

29 

29 

30 

30 

31 

32 

33 

34 

34 

34 

36 

36 
CONTENTS 

Excess Profits Tax Council: Paso 

Organization of Council 

Review of principles 

Consideration of taxpayer cases 

37 

38 

38 Summary of receipts and disposals 

Excise Tax Unit: 39 

General functions 

Collections 

Tobacco Division— 

41 

41 

General functions 

Tobacco taxes— 41 

Collections 41 Claims 42 Capital stock tax— 

Claims 

Sales Tax Division— 43 

General functions 43 Collections 

Assessments 43 

43 Field reports 44 Claims 44 Credit cases 44 Offers in compromise 44 Excise tax special squads 44 Miscellaneous Division— 

General functions 44 Collections 45 

Adulterated, process or renovated butter, and filled cheese 46 

Firearms, under the National Firearms Act and the Federal Firearms Act 46 Silver 46 Field and special squad reports 46 Miscellaneous claims 46 Miscellaneous credit cases 

Alcohol Tax Unit: 47 

General functions 47 Permissive activities— 

Plants and permittees 48 Collections 48 Production of distilled spirits 49 

Tax-paid withdrawals of distilled spirits 50 Tax-free withdrawals of distilled spirits 51 Transfers for redistillation 51 

Materials used in production of rectified products 51 Production of rectified products 51 Consumption of distilled spirits 51 Stocks of distilled spirits 51 Specially denatured rum 52 Fermented malt liquors 52 Wines 52 Production of ethyl alcohol 52 

Importation of ethyl alcohol 52 

Tax-free withdrawals of undenatured alcohol 52 

Tax-paid withdrawals of ethyl alcohol 53 

Stocks of undenatured alcohol 53 

Production of denatured alcohol 53 

Production of vinegar 53 

Production of volatile fruit-flavor concentrates 53 Assessments 53 

Claims for redemption of stamps, abatment and refund of taxes__ _ 53 

Claims for remission of taxes on distilled spirits and wines 54 

Claims for drawback of tax on distilled spirits used in nonbeverage 

products 54 

CONTENTS 

Alcohol Tax Unit—Continued 

Permissive activities—Continued 

Export claims 

Offers in compromise under internal revenue laws 

Offers in compromise under Federal Alcohol Administration ActLaboratory activities 

Field inspection division— 

Other statistics 

Administrative procedure 

Basic permit and trade practice activities— 

Permits 

Labels 

Advertising 

Trade practice 

Interlocking directorates 

Enforcement activities— 

Seizures 

Arrests and prosecutions 

Applications for pardon and parole 

Transportation of liquor into dry territory 

Accident investigations 

Firearms program 

Technical Staff : 

General functions 

Field offices 

Compromise, extension of time, and closing agreements 

Coordination of field activities 

Office of the Chief Counsel: 

General functions 

Alcohol Tax Division 

Appeals Division 

Civil Division 

Claims Division 

Interpretative Division 

Legislation and Regulations Division 

Penal Division 

Review Division 

Chief Counsel's Committee 

Engineers and Auditors Section 

Intelligence Unit 

Conclusion 

V 

Page 

54 

54 

55 

55 

57 

57 

59 

59 

60 

60 

60 

60 

61 

61 

61 

61 

61 

62 

62 

64 

65 

65 

66 

67 

67 

68 

68 

69 

69 

71 

71 

71 

71 

72 

STATISTICAL TABLES 

RECEIPTS FROM INTERNAL REVENUE TAXES 

Table 

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

June 30, 1951, by collection districts, States, and Territories 

2. Comparative internal revenue collections, fiscal years 1950 and 1951, 

by collection districts, States, and Territories 

3. Summary of internal revenue collections, year ended June 30, 1951, 

by States and Territories 

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

ended June 30, 1951, by sources 

5. Summary of internal revenue collections, years ended June 30, 1950 

and 1951, by sources 

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

1916 through 1951 

7. Total internal revenue collections, years ended June 30, 1863 to 195L _ _ 

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

fiscal years 1951 and 1950, by objects of taxation 

RETURNS FILED 

9. Number of returns filed during the fiscal years 1951 and 1950 132 

74 

114 

120 

122 

128 

130 

131 

132 
VII 

Page 

164 

164 

VI, CONTENTS 

INCOME TAX AUDIT 

Table Page 

10. Additional income and profits tax assessments on the Commissioner's 

11. Income and profits tax deficiencies appealed to the Tax Court, fiscal 

and collectors' lists made during the fiscal year 1951, by tax years_ _ _ _ 

year ended June 30, 1951 

133 

139 

TOBACCO, CIGARS, CIGARETTES, ETC. 

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

13. Manufactured tobacco: Number of factories operated, leaf tobacco and 

from farmers, calendar year 1950, by collection districts 140 

other materials used, calendar year 1950, by collection districts_ _ _ _ 141 

14. Tobacco and snuff manufactured and removed, calendar year 1950, by 

collection districts 142 

15. Quasi tobacco manufacturers classified: Number of factories operated 

and tobacco material handled, calendar year 1950 143 

16. Cigars: Number of factories operated, quantity of tobacco used, number of cigars manufactured, and removed without payment of tax, 144 

calendar year 1950, by collection districts 

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

tax-paid, by classes, calendar year 1950, by collection districts 146 

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

removed tax-paid for domestic consumption from customs bonded 

manufacturing warehouses, class 6, by classes, calendar year 1950- _ 148 

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

factories operated, quantity of tobacco used, number of cigarettes 

manufactured and removed, calendar year 1950, by collection districts 

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

tobacco used, number of cigarettes manufactured and removed, calendar year 1950, by collection districts 

21 Leaf tobacco used in manufacturing cigars, cigarettes, and tobacco and 

snuff, calendar years 1946 to 1950 

22. Production of manufactured tobacco, snuff, cigars, and cigarettes, calendar years 1946 to 1950 

23. Summary of operations of manufacturers of tobacco and cigars, calendar 

year 1950. Number of tobacco factories, aggregate quantity of each 

kind, and total of all kinds of tobacco produced, classified as to output and percentage of total production, calendar years 1949 and 1950_ 

24. Tobacco products withdrawn for consumption, computed from collections from the sales of stamps, fiscal year 1951 

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

and tax-paid, fiscal years 1950 and 1951 

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

from bonded internal revenue tobacco export warehouses, for export, 

year ended June 30, 1951 

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

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

ended June 30, 1951 

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

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

stores or export, year ended June 30, 1951 

29. Exportation in bond of manufactured tobacco, snuff, cigars, and cigarettes, etc., year ended June 30, 1951, by collection districts 

OCCUPATIONS SUBJECT TO SPECIAL TAXES 

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

stamps covering the fiscal year 1951, or portion thereof, under the 

various annual rates, by collection districts and States 

RENOVATED BUTTER AND PLAYING CARDS 

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

1951, by collection districts 

CONTENTS 

Table 

32. of production and tax-paid withdrawals of renovated butter, 

years ended June 30, 1942 to 1951 

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

year ended June 30, 1,951 

ALCOHOL, DISTILLED SPIRITS, BEER, WINES, ETC. 

PLANTS AND PERHITTEES 

34. Plants and permittees qualified to engage in the production, distribution, or use of alcohol and alcoholic liquors as of June 30, 1951_ _ 165 

35. Basic permits under the Federal Alcohol Administration Act, fiscal year 

1951 

17NDENATORED ETHYL ALCOHOL 

36. Materials: Used at industrial alcohol plants in production of ethyl 

alcohol, by kinds and by months, fiscal year 1951 

37. Materials: Used at industrial alcohol plants in production of ethyl 

alcohol, by kinds and by States, fiscal year 1951 

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

alcohol, by kinds, and quantities of ethyl alcohol produced therefrom, fiscal year 1951 

39. Summary: Production, withdrawals, and stocks of ethyl alcohol, by 

months, fiscal year 1951 

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

30, of ethyl alcohol, and premises operated, by States, fiscal year 1951_ 

41.Su 30, of 

mmary

thyl al 

: Production, nd premise withdrawals, perate losses, and stocks on hand June 

ecohol, a s operated, fiscal years 1934 to 1951, 

inclusive 

UNDENATURED IMPORTED ETHYL ALCOHOL 

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

bonded warehouses, of

, imported ethyl alcohol, by months, fiscal year 

1951 

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

alcohol bonded warehouses, of imported ethyl alcohol, by States, 

fiscal year 1951 

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

alcohol bonded warehouses, of imported ethyl alcohol, fiscal years 

1943 to 1951, inclusive 

DENATURED ALCOHOL 

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

specially denatured alcohol produced, by months, fiscal year 1951 

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

months, fiscal year 1951 

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

1951 

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

by months, fiscal year 1951 

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

denaturing plants operated, by States, fiscal year 1951 

50. Operations in specially denatured alcohol by bonded dealers: By 

States, fiscal year 1951 

51. Operations in specially denatured alcohol by manufacturers: By 

States, fiscal year 1951 

52. Summary: Ethyl alcohol used for denaturation, and production, withdrawals, and stocks on hand June 30, of denatured alcohol, premises operated, fiscal years 1934 to 1951, inclusive 

DISTILLED SPIRITS: 17NRECTIMED 

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

spirits, by kinds and by months, fiscal year 1951 

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

spirits, by kinds and by States, fiscal year 1951 

149 

151 

151 

152 

153 

154 

155 

155 

156 

156 

157 

158 

164 

165 

166 

168 

170 

171 

172 

177 

175 

176 

177 

178 

178 

179 

180 

181 

182 

183 

184 

185 

186 
VIII CONTENTS CONTENTS IX 

Pale 

207 

207 

208 

209 

211 

212 

213 

214 

214 

Table 

55. Materials: Used at fruit distilleries in production of brandy and spirits, 

by kinds and by months, fiscal year 1951 

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

spirits, by kinds and by States, fiscal year 1951 

57. Production: Distilled spirits, by kinds and by months, fiscal year 1951_ 

58. Production: Distilled spirits, by kinds and by States, fiscal year 1951_ _ 

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

months, fiscal year 1951 

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

States, fiscal year 1951 

61. Withdrawals: Distilled spirits, total tax-paid, by kinds and by months, 

fiscal year 1951 

62. Withdrawals: Distilled spirits, total tax-paid, by kinds and by States, 

fiscal year 1951 

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

by months, fiscal year 1951 

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

by States, fiscal year 1951 

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

fiscal year 1951 

66. Withdrawals: Distilled spirits, total tax-free, by kinds and by States, 

fiscal year 1951 

67. Losses: Distilled spirits in internal revenue bonded warehouses, by 

kinds and by States, fiscal year 1951 

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

kinds and by months, fiscal year 1951 

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

kinds and by States, June 30, 1951 

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

kinds, and by years and seasons of production, June 30, 1951 

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

months, fiscal year 1951 

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

distilled spirits, and premises operated, fiscal year 1951 

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

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

fiscal years 1934 to 1951, inclusive 

DISTILLED SPIRITS AND WINES: RECTIFIED 

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

and by months, fiscal year 1951 

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

and by States, fiscal year 1951 

76. Production: Rectified spirits and wines, by kinds and by months, 

fiscal year 1951 

77. Production: Rectified spirits and wines, by kinds and by States, and 

premises operated, fiscal year 1951 

78. Summary: Materials used for rectification and production of rectified 

spirits and wines, and premises operated, fiscal years 1936 to 1951, 

inclusive 

Page 

187 

188 

189 

189 

190 

190 

191 

192 

193 

193 

194 

195 

196 

196 

197 

198 

198 

199 

Table 

79. Summary: Rum used for denaturation, and production, removals, and 

stocks on hand June 30, of specially denatured rum at distillery 

denaturing bonded warehouses, by States, fiscal year 1951 

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

fiscal year 1951 

FERMENTED MALT LIQUORS AND CEREAL BEVERAGES 

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

beverages, by kinds and by months, fiscal year 1951 

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

beverages, by !Linos and by States, fiscal year 1951 

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

malt liquors, by months, fiscal year 1951 

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

30, of fermented malt liquors, and breweries operated, by States, 

fiscal year 1951 

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

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

1934 to 1951, inclusive 

86. Summary: Production, withdrawals, and stocks of cereal beverages, 

by months, fiscal year 1951 

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

cereal beverages, and plants operated, by States, fiscal year 1951 

WINES 

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

fiscal year 1951 

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

fiscal year 1951 

90. Production: Still wines produced and treatment of wines after fermentation, by months, fiscal year 1951 

91. Production: Still wines produced and treatment of wines after fermentation, by States, fiscal year 1951 

92. Withdrawals: Still wines, by months, fiscal year 1951 

93. Withdrawals: Still wines, by States, fiscal year 1951 

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

by months, fiscal year 1951 

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

30, of still wines, and premises operated, by States, fiscal year 1951 

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

wines, by months, fiscal year 1951 

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

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

fiscal year 1951 

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

by months, fiscal year 1951 

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

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

year 1951 

100. Summary: Production, withdrawals, losses, and stocks of aperitif 

wines other than vermouth, by months, fiscal year 1951 

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

30, of aperitif wines other than vermouth, and number of premises 

operated, by States, fiscal year 1951 

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

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

years 1934 to 1951, inclusive 

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

year 1951 

215 

216 

217 

218 

219 

220 

221 

222 

223 

223 

224 

224 

225 

225 

226 

228 

201 

202 

202 

203 

203 

204 

CONSUMPTION OF DISTILLED SPIRITS 

104. Bottling: Distilled spirits (rectified and unrectified) bottled for 

consumption, fiscal year 1951 

105. Summary: Distilled spirits (rectified and unrectified) bottled for 

consumption, fiscal years 1941 to 1951, inclusive 

DENATURED RUM 

106. Summary: Rum used for denaturation and production, removals, and 

stocks of specially denatured rum at distillery denaturing bonded 

warehouses, by months, fiscal year 1951 

205 

206 

206 
XI 

Page 

242 

242 

242 

243 

X CONTENTS 

VINEGAR 

Table 

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

stocks of vinegar, by months, fiscal year .1951 

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

of vinegar, and premises operated, fiscal years 1943 to 1951, inclusive 

VOLATILE FRUIT-FLAVOR CONCENTRATES 

109. Production: Volatile fruit-flavor concentrates, by kinds and by 

months, fiscal year 1951 

CLAIMS 

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

refund of taxes, fiscal year 1951 - 

111. Claims for drawback, fiscal year 1951 

LABEL ACTIVITY 

112. Label activity under Federal Alcohol Administration Act, fiscal 

year 1951 

ENFORCEMENT, ALCOHOL TAX UNIT 

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

months, fiscal year 1951 

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

States, fiscal year 1951 

TECHNICAL STAFF 

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

1951-Income, profits, estate, and gift tax cases 

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

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

Court (formerly Board of Tax Appeals), fiscal years 1940 to 1951, 

inclusive 

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

agreement cases, fiscal year 1951 

118. Summary of receipts, dispositions, and pending inventory of nondocketed, docketed, and compromise work (income, profits, estate 

and gift tax cases) fiscal years 1942 to 1951, inclusive 

Chart showing data in table 118 

OFFICE OF THE CHIEF COUNSEL 

APPEALS DIVISION 

119. Cases received from field offices to appellate courts, for fiscal year 

1951 

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

1951, by class of tax and amounts involved 

121. Circuit and Supreme Court cases pending June 30, 1951 

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

June 30, 1951 

123. Progress of cases in appellate courts on appeals from decisions of 

The Tax Court of the United States fore the fiscal year ended 

June 30, 1951 

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

closed during the fiscal year 1951 

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

during fiscal year 1951 

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

tax and amounts involved 

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

fiscal year 1951 

Table 

Page 128. Cases received and disposed of during the fiscal year 1951 

229 

129. Results obtained in cases closed during the fiscal year 1951 

130. Results obtained in lien cases closed during the fiscal year 1951 

131. Civil cases pending at the beginning and end of the fiscal year 1951_ 

230 

132. Number of Civil Division cases tried by the Department of Justice 

and number decided by the c ourts during the fiscal year 1951 243 

CLAIMS DIVISION 

230 

Board of Review and The Tax Court of the United States, including 133. Processing tax cases appealed to the United States Processing Tax 

those appealed to appellate courts, fiscal years 1939-1951, in- 243 

clusive 

134. Number and amounts of cases shown in table 133 for the fiscal year 243 

231 1951 only, by class of tax and amounts involved 

231 

135. Status of processing tax cases pending before The Tax Court of the 244 

United States, June 30, 1951 

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

Claims Division, and number decided by courts during fiscal year 244 

137.

232 Civil cases received and disposed of by Processing Tax Section, 1951 

Claims Division, during fiscal year 1951, by number of cases and 244 

amounts involved 

138. Cases received and disposed of by Reorganization Section, Claims 244 

232 Division, during fiscal year 1951 

139. Results obtained in cases closed in Reorganization Section, Claims 244 

233 Division, during fiscal year 1951 

140. Liability involved in cases of Reorganization Section, Claims Divi- 245 

sion, pending June 30, 1951 

141. Cases received and disposed of by Bankruptcy and Receivership 245 

234

Section, Claims Division, during fiscal year 1951 

142. Cases received and disposed of by Compromise Section, Claims 245 

Division, during fiscal year 1951 

143. Liability involved in cases of Compromise Section, Claims Division, 245 

236

pending June 30, 1951 

144. Results obtained in cases closed in Compromise Section, Claims 245 

Division, fiscal year 1951 

MISCELLANEOUS STATISTICS 

237 145. Expenses of the Internal Revenue Service, fiscal year ended June 30, 246 

146. Summary of internal revenue stamps issued to collectors of internal 238 1951 

revenue and the Postmaster General during the fiscal years 1950 252 

147. Cost of printing and binding for Internal Revenue Service, fiscal and 1951 

 252 

years 1950 and 1951 

239 

239 

239 

240 

240 

241 

241 

241 

241 

236 

CONTENTS 

CIVIL DIVISION 
ANNUAL REPORT 

OF THE 

COMMISSIONER OF INTERNAL REVENUE 

TREASURY DEPARTMENT, 

OFFICE OF COMMISSIONER OF INTERNAL REVENUE, N

hington, D. C., January 24, 1952. 

The honorable the SECRETARY OF THE TREASURY. 

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

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

June 30, 1951: 

GENERAL 

The Bureau of Internal Revenue is responsible for the assessment 

and collection of all taxes imposed by any law providing internal 

revenue. It also has responsibilities under statutes which, while not 

imposing taxes, have some relation to internal revenue. These include 

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

(27 U. S. C. and Sup. 201-212); the Liquor Enforcement Act of 1936 

(49 Stat. 1928, 27 U. S. C. 211-228); and the Federal Firearms Act 

(52 Stat. 1250, 15 U. S. C. 901-909). 

There were 82,624,960 tax returns filed in collectors offices during 

the fiscal year 1951, as compared with 89,270,216 returns filed during 

the previous year. Of the total returns filed, 59,842,254 were income 

tax returns and declarations, as compared with 59,223,230 filed during 

the previous year. 

INTERNAL:REVENUE COLLECTIONS 

The following table shows the collections by general sources of 

revenue for 1951 as compared with 1950: 

Summary of internal revenue collections, fiscal years 1950 and 1951 

General source 

Fiscal year Increase or decrease (—) 

1950 1951 Amount Percent 

32.9 

36.4 

34.1 

32 6 

$3,200,794,539 

2,643,206,782 

Income and profits taxes: 

Individual: 

Withheld by employers 

Other 

Total individual income taxes 

Corporation income and profits taxes 

Total income and profits taxes 

$9,888,975,639 

7,264,332309 

I $13,089,770,178 

9,907,539,091 

17,153,307,948 

10,859,351,109 

22, 997,309,269 

14,387,569,403 

5,844,001,321 

3,533,218,299 

28,007,659,057 37,384,878, 672 9,377,219, 615 33.5 

See footnote at end of table. 
2 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Summary of internal revenue collections, fiscal years 1950 and 1951-Continued 

General source 

Flees] year Increase or decrease (-) 

1950 1951 Amount Percent 

Employment taxes: 

Old-age insurance (Federal Insurance 

Contributions Act) 1,873, 401,208 r 2,910, 749, 000 937,347, 792 50.0 

Unemployment insurance (Federal Unemployment Tax Act) 223,135,316 236, 951,596 13,816, 230 6.2 

Carriers taxes-old-age benefits (Rail. 

road Retirement Tax Act) 548, 038,296 579, 778,133 31, 739,837 5.8 

Total employment taxes 2, 644, 574, 820 3, 827, 478,679 982,903,859 37. 2 

Miscellaneous internal revenue: 

Estate tax 657, 441, 482 638,522,186 -18, 918, 295 -2.9 

Gift tax 48, 785, 057 91, 206, 651 42, 421, 594 87.0 

Alcohol taxes: 

Distilled spirits (imported, excise).... 126,344,110 172,361, 778 48, 017, 668 36.4 

Distilled spirits (domestic, excise).... 1,295,565,495 1,574,472, 600 278, 917,105 21.5 

Distilled sprits rectification tax 30,069,409 38,052, 750 7,563,391 26.5 

Wines 72, 600,998 67,253,903 -5,347,095 -7.4 

Floor taxes, wines and liquors 4, 994 12,124 7,130 192.8 

Bottle or container stamps 12, 572,303 18, 023,002 3, 450,699 27.4 

Fermented malt liquors 667,410,819 665, 008, 720 -2, 902, 099 -0.4 

Special or occupational taxes 14, 643,955 13,623,047 -1, 020, 909 -7.0 

Total alcohol taxes 2,219,202,085 2,546,807,925 327, 605,840 14.8 

Tobacco taxes 1,329,464,346 1,380,396,001 51,931, 654 3.9 

Stamp tams 89, 698, 199 93,106,547 8,458,348 10. 0 

Manufacturers' excise taxes 1,836,053, 455 2, 383, 676,6B4 547;623,243 29.8 

Retailers' excise taxes 409,128,421 457,013,493 47,885, 072 G. 7 

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

and repealed taxes not listed above) 1, 721, 174,848 1,892,596,964 121,423, 616 7.1 

Total miscellaneous internal revenue 8,304,897,892 9,933,328,964 1,128,431,072 13.6 

Grand total 38,957,131,768 50,445, 688,315 11,488,554,547 29.5 

Estimated. The combined amount of income tax and FICA to 

ate of such tax Is reported after Dec. 31, 1940. 

REFUNDS AND REPAYMENTS 

withheld is available but no separaDuring the year refunds of tax collections, together with interest, 

in total amount of $2,208,291,812, were made from the appropriation 

"Refunding internal revenue collections, 1951 and prior years." 

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

claims, the amounts of refunds and repayments allowed (including 

drawbacks and stamp redemptions), and the amounts of interest paid 

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

year 1951 as compared with the fiscal year 1950: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE, 3 

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

including interest, during the fiscal years 1950 and 1951 

Class of tax 

Number of claims Amount refunded or paid 

Interest allowed (ineluded in amount 

refunded) 

1950 1951 1950 1951 1950 um 

Refunds of internal revenue collections: 

Corporation Income and 

In%riovt.sual income and employment: 

Income tax not withheld._ 

Withheld taxes• 

Income and old-age 

insurance 

Railroad retirement - 

Total withheld 

taxes 

Unemployment insurance. 

Total income and employment taxes 

Miscellaneous Internal revenue: 

Capital stock tax 

Estate tax 

Gift tax 

Alcohol taxes 

Tobacco taxes 

Manufacturers' and retailers' 

excise taxes 

Other taxes 

Total miscellaneous internal 

revenue 

Processing and related taxes 

Total refunps of internal 

revenue collections 

Repayments (not refunds of taxes 

erroneously collected): 

Redemption of stamps: 

Alcohol tat 

Miscellaneous taxes' 

Narcotics 

Silver 

Tobacco 

Other miscellaneous 

stamps 

Total miscellaneous 

stamps 

Total stamp redemption... 

Drawbacks: 

Alcohol 

Tobacco 

Total drawbacks 

Total refunds and repayments of internal revenue. 

83,398 

481,019 

28,453.53130,589, 29,453,288 

 531 

65, 703 

920,531 

30, 589, 232 

82 

$466,816,400 

137,412,124 

, 552, 755,860 

607, 720 

$357, 665,069 

124,149, 404 

, 655,103,063 

16,840 

$61,336,387 

25,369,919 

3,223, 501 

82. 982 

$70,958313 

17,839,816 

2, 944.712 

1,216 

29.453,819 30,589,314 1, 553,363,580 1, 655,119, 903 3, 306,483 2, 445,928 

12,915 11,301 2,231,438 2,357,989 90,990 56, 797 

30,031,131 31, 586,849 2,159,823,542 2,139, 292,365 90,103,673 91,195,854 

47 

2,885 

327 

18, 796 

12 

1,385 

5,459 

51 

3,195 

372 

13,159 

10 

1,054 

4,023 

55,469 

8,686, 259 

850,430 

39, 222, 206 

1,002 

2,384,195 

2,328,481 

7,812 

22,148, 706 

763,866 

38,786,902 

378 

1, 366,162 

2,380,090 

11,167 

823,554 

53,028 

12,129 

26 

194,456 

139,044 

2,797 

821,573 

149, 457 

9,677 

10 

230,607 

243,297 

28,911 21,864 53,328,040 65,385,917 1,233,403 1,457,419 

2 425, 000 205,343 

30,060,044 

2,232 

31,608,713 

1,850 

213, 576,582 

165,872 

2, 209, 678,22 

152,535 

91,542,118 92,653, 273 

7; 

49 

1 

1,896 

2,550 

355 

5,160 

2, 631,967 

959,286 

6 

1,416,418 

522 

2, 039,051 

20,736 

420 

16,642 

6,730 4,496 3,001,288 3,455,997 21,156 16,642 

7,962 6,346 3,257,191 3,608,532 21,156 16,644 

3 9 988 4,998 

3 9 988 4, 998 

30,068, 009 31, 615,068 2,216,834,210 2,208, 291,812 91,563, 575 92,669,917 

Nork-There was also refunded during the fiscal year 1951 the amount of $2,212 with no interest, from 

Puerto Rico trust fund collections, covering 49 claims. 

The figures in this table will not agree with those in later sections of this report for the reason that the 

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

actual payments made. 
Pima year Increase or 

decrease (—) 

4 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

ADDITIONAL TAX ASSESSED AS A DIRECT RESULT OF ENFORCEMENT EFFORTS 

During the fiscal year ended June 304 1951, additional assessments 

against all classes of taxpayers aggregated $1,856,603,000. This represents an increase of $109,011,000, or 6.2 percent, as compared with 

$1,747,592,000 additional assessments made during the preceding 

fiscal year. Of the 1951 total of additional assessments, $1,574,810 r 

 000 or 84.8 percent, represents additional income and profits taxes 

exclusive of withholding tax. This amount is 4.9 percent more than 

the $1,501,736,000 additional assessments of such taxes made during 

the 1950 fiscal year. A comparison of the additional assessments 

made during the fiscal year ended June 30, 1951, with that of the fiscal 

year ended June 30, 1950, for the four general classes of tax is shown 

below: 

Additional assessments, fiscal years 1950 and 1951 

[Tax, interest, and penalties, including duplicate and Jeopardy assessments] 

[Money figures In thousands of dollars] 

General class of tax 

1,747,592 1,856,603 109,011 6.2 

I Withholding taxes formerly reported as income taatow included:withrpayrolgtaxes. 

During the fiscal year deputy collectors of internal revenue collected 

$376,506,016 from taxpayers against whom distraint warrants had 

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

collectors' field forces is not included in the additional asessments 

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

PERSONNEL SUMMARY 

During the fiscal year ended June 30, 1951, there were in the field 

and departmental service of the Bureau 11,266 appointments and 

9,022 separations. Included in the number of separations are 704 

employees who were granted military furloughs, 509 retirements, of 

which 83 were on account of disability, and 42 employees separated 

for disciplinary reasons. The distribution of personnel in the field 

and departmental service of the Bureau at the close of the fiscal year 

1950, and the distribution at the close of the fiscal year 1951, are compared in the following table: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 5 

Summary of personnel, Bureau of In

June

ternal

30 

Reve

1951 

nue, June 30, 1950, as compared 

with , 

Branch of service 

Number on payroll as of— Increase 

or deJune 30, 1950 June 30, 1951 crease (—) 

4,030 —273 4,303 

Departmental service 

Field service: Offices of collectors of internal revenue 

32, 776 

92 

34,

793 

 793 2,017 

 26 

Supervisors of accounts and collections 

Internal revenue agents' forces: 10,012 10,442 430 

Income, profits, estate, and gift taxes 85 88 3 

Excise taxes 

Alcohol Tax Unit: 4, 083 4,019 —64 Offices of district supervisors 17 16 —1 

Field inspection force 1, 622 1, 610 —12 

Intellience Unit 628 635 7 

Technical Staff 147 125 —22 

Excess Profits Tax Council 430 411 —19 

Office of the Chief Counsel 

Processing Division 

1,356 1,463 

45 

107 

45 

Office of Budget and Finance 

51,248 53,765 2, 517 

Total field service 

55,551 57, 795 2,244 

Grand total 

During the year ended June 30, 1951, the Bureau received authority 

from the Central Office of the Civil Service Commission to make 

probational appointments rather than temporary indefinite appointments to the position of Internal Revenue Agent, Special Agent (Tax 

Fraud), and Engineer Revenue Agent. The Personnel Division is 

now working on a program with the Civil Service Commission to 

permit probational appointments of Alcohol Tax Unit investigators 

and deputy collectors. Such a program would stabilize our staff of 

enforcement officers. One supervisor of accounts and collections from each of the thirteen 

supervisory districts was brought to Washington for intensive training in position classification. The supervisors returned to their field 

offices to do basic position classification work in the offices of the 

collectors of internal revenue, in addition to their regular supervisory 

duties. The Personnel Division also arranged for the detail of three 

employees from two collection districts to receive classification training in the Bureau. These employees will soon complete their training 

and be assigned to position classification work for all internal revenue 

establishments in their respective civil-service regions. The Bureau 

expects to recruit more position classifiers to be assigned to other 

civil-service regions. A comprehensive program of oral and visual training and instruction for front line supervisors in the departmental service was conducted by the Personnel Division, in connection with the new Performance Rating Act which replaced the old efficiency rating system. 

This training program met with success and clearly demonstrated 

973739-52--2 

Income and profits tax I 

Payroll taxes I 

Alcohol taxes 

Other taxes 

Total 
6 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

the need for a supervisory training program in the departmental 

service as well as in the field service. Such a program is now being 

developed. Written material will be prepared for training front line 

supervisors in the field service supplemented by personal appearance 

in the field by Personnel Division representatives. 

The Personnel Procedure Manual issued by the Personnel Division 

during the last year consolidated the material contained in more 

than five hundred separate mimeographs and circulars and has 

proved to be of great assistance to field employees processing personnel 

actions. 

A new system for maintaining personnel service record cards was 

developed during the year and is gradually being placed in operation 

in the field offices. The new card is designed to serve a number of 

purposes, and eliminates the necessity of maintaining in each office 

a number of cards for each employee. 

MANAGEMENT IMPROVEMENT PROGRAM 

The Bureau's continuing emphasis upon management improvement 

during the year produced substantial results. One of the particularly 

significant aspects of the 1951 program was the initiation of a shift 

away from the emergency, catching-up type of action designed to 

remedy weaknesses in established operations, and the placing of 

greater emphasis upon the more basic problem of eliminating work 

at the source. This shift will be continued and accelerated during 

1952, employing measures designed to insure more easily understood 

laws and returns and more intensive taxpayer education. Several 

organizational changes and many procedural improvements were 

effected during the year. Initial benefits from the audit control 

program, which was instituted last year, were realized through certain 

improvements in audit policies and methods. Beneficial results continued to be realized from the incentive awards program which offers 

all Bureau employees the opportunity of participating in management. 

The over-all results of the Bureau's management activities during the 

year are indicative of impressive progress in this field. The more 

significant actions are identified in the following paragraphs. 

Eliminating work at the source.—Participation in the development 

and the implementation of new tax legislation is highly important 

from a management standpoint, to guard against unnecessary collection costs and administrative complexities. Bureau representatives participated actively in the preparation of three major tax 

laws enacted during the year—the Social Security Act Amendments of 

1950, the Revenue Act of 1950, and the Excess Profits Tax Act of 

1950—and achieved very beneficial results. Among these results, 

the following are noteworthy: (a) the assessment and collection 

procedures for the tax on self-employed persons have been combined 

with the return of the individual income tax; (b) corporate income 

tax rates have been reorganized in such manner as to avoid separate 

computation of the normal tax and surtax; (c) a short-cut method was 

adopted for computing the increase of individual income tax without 

the necessity of accounting separately for income received before and 

after October 1 of the tax year 1950; and (d) relief provisions under 

the new excess profits tax are based primarily on the use of matheREPORT OF COMMISSIONER OF INTERNAL REVENUE 7 

matical formula, rather than the application of legal, economic 

concepts that induce controversy and litigation. In the new regulanecessary implementation of the new laws, every effort was made to 

simplify administrative procedures and to minimize the compliance 

tions and numerous Treasury decisions prepared to provide the 

requirements on taxpayers. The same objective was sought in eight 

revisions of alcohol tax regulations, effective September 1, 1950, 

issued to adjust field procedures in conformity with Public Law No. 

448 (64 Stat. 6) which authorized a number of important departures 

from prior administrative procedures, all calculated to simplify 

administration and reduce costs. 

eliminate work at the source, there was established in the Income Tax 

Unit a Legislative and Operative Planning Task Committee whose 

lems affecting the administration of the revenue laws. From January 

primary assignment is to make continuing studies of legislative probclose of the fiscal year, the Committee analyzed approximately 900 

case reports and prepared summaries of 624 cases illustrating types 

of tax avoidance, to be used in connection with the development of 

proposed remedial legislation. 

15, 1951, the date it began functioning on a full-time basis, until the 

ing and modernizing of the Bureau's operations in the budgeting and 

internal accounting fields reached fruition with the establishment on 

January 2, 1951, of the Office of Budget and Finance. This new 

office provides leadership and fixes responsibilities for the reorganizasuant to the provisions of the Budget and Accounting Procedures 

tion of the budget and internal accounting work of the Bureau purAct of 1950, and the memorandum directive of the Secretary of the 

Treasury dated September 28, 1950. Budgetary and administrative 

accounting functions, previously performed in several organizational 

units of the departmental headquarters, were consolidated by transfer 

to the new office, together with all personnel, records and equipment 

utilized in connection with those functions. One of the first programs inaugurated by the Office of Budget and Finance was directed 

to the attainment of effective accounting control, development of accounting reports for operating and budget purposes, and improved 

accounting practices through the establishment of field installations, 

designated as Regional Finance Offices, to perform disbursement accounting functions for all internal revenue offices located within 

specified geographic areas Three such offices were established during 1951 and are located in Boston, Massachusetts, Philadelphia, 

onstrated their practicability that eleven additional regional offices 

Pennsylvania, and Richmond, Virginia. They have so clearly demare planned for installation by April 1952. There was also adopted 

a new procedure for administrative control of expenditures, superseding the previous system of allotments and allowances, and constitutthe new procedure, there is a delegation of specific responsibilities for 

financial management and for observing allotment limitations at the 

field office operating level, and a requirement for comprehensive acing a complete departure from that system in many respects. Under 

Changes in organization.—In keeping with the Bureau's efforts to 

Plans that have been under way for some time for the strengthen- 
8 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

counting controls over apportionment, allotment, and obligation operations. 

Plans were completed and announced during the year for establishment of an Internal Revenue Inspection Service, effective October 1, 

1951. This new Service is intended to provide a unifor 

a

m and thorough inspection system throughout the headquartersand all field 

offices, to maintain high standards of conduct by all personnel, and to 

insure continuing attention to improvement in the efficiency of operations of all offices. As a companion measure, the supervision and 

coordination by the Washington headquarters office of all field in-. 

stallations is being expanded and strengthened. A Collectors' Enforcement Division was established in the Accounts and Collections 

Unit to furnish centralized supervision over both the administrative 

and technical aspects of the enforcement functions performed in the 

field collection districts. The Procedure Division of the Alcohol Tax 

Unit was reorganized and expanded to include all planning functions 

with respect to permissive activities of the unit. The Washington 

headquarters office of the Technical Staff was thoroughly reorganized 

to provide better management and direction of the field operations 

and to eliminate, so far as possible from the duties of management 

personnel, the detailed desk work which restricts and hampers the 

planning of and participation in field work. In addition, plans have 

been formulated to establish in the Income Tax Unit a field supervisory and management staff which will perform supervisory, control, 

coordinating, and inspection functions in respect to the 39 field divisions of the unit. Finally, steps have been taken to reorganize the 

headquarters office of the Intelligence Unit, in order to achieve both 

stronger field supervision and greater efficiency through functional 

specialization of personnel. 

Changes in procedure.—Procedural improvements in the Bureau 

during 1951 were too numerous to be covered adequately within the 

limitations of this report. The procedure for processing Form 941 

returns of withheld income tax and Federal Insurance Contributions 

Act taxes was simplified, making it possible to eliminate one-third of 

the number of separate entries formerly required in the listing of 

perfect returns. A new system of numbering tax returns, using an 

alphabetical prefix to designate the classification of the returns, was 

tested in seven districts in 1950 and nine districts in 1951, and was 

found not only to be more simplified than the old system but also to 

have the advantage of more speedy identification of the class of return. The new system will be installed in all collection districts not 

equipped with tabulating machines. A uniform stock control system 

was installed in all field offices of the Bureau in March 1951, resulting 

in better control of stock issues, stock inventories, and requisitions 

for stock replacements. 

The mass mailing of income tax forms which was conducted last 

year by the Processing Division in Kansas City for seven large collection districts was expanded in 1951 to handle the forms for 37 collection districts and approximately 41 million taxpayers. The operational cost reporting system covering all office and field activities of 

collectors' offices, introduced in 27 collectors' offices during 1950, was 

placed in effect in all collection districts at the beginning of the calenREPORT OF COMMISSIONER OF INTERNAL REVENUE 9 

dar year 1951. This cost reporting system fulfills the need of top 

management for accurate and complete information on the multitudinous operations carried on in collectors' offices. A simplified type 

of mathematical verification of income tax returns was tested in three 

collection districts during the year and gives promise of substantially 

decreasing the number of man-hours expended in this operation. If 

the preliminary analysis is found correct, this procedure will be 

prescribed for all districts not using tabulating machines. 

New methods were instituted for the processing of monthly returns 

filed by manufacturers of tobacco products, resulting in the elimination of checking approximately 100,000 permits annually covering 

shipment of tobacco materials. In addition, through other changes, 

savings of nearly 80 percent were effected in the time required for 

preparation and verification of annual accounts of dealers in leaf 

tobacco. Efforts were continued to reduce the heavy workload of 

conference cases in offices of internal revenue agents in charge. As a 

result, the backlog of cases in conference, which represented 8.9 

months of work as of January 1, 1950, had been reduced to 7.3 months 

of work as of June 30, 1951, with a number of divisions showing backlogs of 5 months or less. 

Electronic punch card equipment has been adapted successfully to 

the performance of the following collection routines: (1) computation 

of tax and balance on Form 1040A returns; (2) computation of tax 

and final balance and verification of taxpayers' computations on 

collector's Form 1040 returns; (3) computation of interest payable on 

refundable items and interest receivable on balance due items (Form 

1040 returns); and (4) computation of the installment amount and 

balances forwarded in memorandum estimated income tax accounts. 

Also, beginning with the tax year 1951, punch card tabulating machines have employed a punch card bill form for "Estimated Income 

Tax Installment Due Notices", for more than 1,200,000 of these bills, 

representing approximately 39 percent of all such accounts, which 

were mailed by the end of the fiscal year. 

Authority to approve qualifying documents in respect to plants 

engaged in alcoholic beverage operations was transferred from the 

Washington headquarters office of the Alcohol Tax Unit to the 

District Supervisors' offices, thus shortening the time needed to enable 

plants to qualify, reducing correspondence between the headquarters 

office and the field offices, and permitting greater flexibility of plant 

operations. 

Audit control program.—This program began in 1950 with the 

examination of a scientifically selected sample of the 1948 individual 

income tax returns. During 1951, the task of analyzing data from 

the approximately 160,000 returns included in the sample was substantially completed. The field work on the 1949 sample test was 

also largely completed (with the analytical work remaining to be 

done), and plans for the 1950 program were drawn up and approved. 

The basic purpose of the audit control program is to achieve maximum effectiveness in audit and investigative techniques and maximum 

enforcement coverage with the available personnel. Initial benefits 

from the program include the following significant improvements 

made during the year in audit policies and methods: 
10 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

(a) The examination on a 2-year cycle basis of all returns reporting 

incomes of $25,000 or over, with each audit covering the taxpayer's 

returns for the two income years since the last examination. The 

100 percent coverage is desirable because returns of this class for 1948 

were in error in 7 out of every 10 cases, and their examination will 

produce a relatively large amount of tax change per man year of 

audit time. 

(b) An increased portion of total audit effort is being directed to 

Form 1040 returns with income under $25,000, some part of which 

is derived from business operations. It has been found that one out 

of two returns of this class is in error. As soon as additional manpower is available, it is planned to adopt a cycle basis of audit for all 

such returns. 

(c) A high ratio of error has been found among collectors' returns 

that list exemptions for dependent relatives other than children. 

Accordingly, such returns are being segregated and more examination 

effort is being centered on them. 

(d) Because of the high frequency of error found in the reporting 

of dividend and interest income, taxpayers have been required to 

itemize on Form 1040 returns all income received as dividends and 

interest. 

(e) The selection of returns for field investigation by offices of 

internal revenue agents in charge was extended to include fiduciary 

and corporation returns. Screening by "on the ground" personnel 

makes for better selection of returns, eliminates the use of Washington 

personnel on this function, and effects savings in cost of transporting 

returns. 

(j) Methods of utilizing information and prepayment documents 

were revised materially during the year, chiefly through retention of 

estimated tax documents in collectors' offices for verification of the 

estimated tax payments claimed by taxpayers on their Form 1040 

returns. Formerly, such documents were transmitted to the Processing Division in Kansas City. The new procedure permits a speedier 

verification of credit claimed for payments of estimated tax, thus 

expediting the adjustment of discrepancies. 

Incentive awards program.—The continuing success of the incentive 

awards program in reaping the benefits of employee interest in improving methods and procedures is shown by the fact that 329 employee suggestions were adopted during 1951, resulting in 313 cash 

awards. At the close of the fiscal year, the estimated monetary 

savings from all suggestions adopted since the inception of the program 

were $655,218.00. This amount, which represents computations of 

the savings accruing during the first 12 months of operation under the 

adopted suggestions that can be given a monetary value, cannot be 

allocated on either a fiscal or calendar year basis 

Decentralization program.—The program for decentralization of 

routine work, which has been under way for several years, continued 

in effectiveness during 1951, and resulted in a reduction during the 

year of 273 in the number of Washington personnel, making a total 

reduction since June 30, 1947, of 741. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 11 

COST OF ADMINISTRATION 

The entire cost of the Bureau's operations during the year, including all items of expense except amounts refunded to taxpayers, was 

$245,869,538. The amount available for administrative expenses was 

$246,820,000; thus, there was an unexpended balance of $950,462. 

The cost of collecting $50,445,686,315 during the year was approximately 49 cents per $100 of revenue, compared with 59 cents per $100 

in 1950, when collections were considerably lower. 

Data on the annual cost of administration, although of interest and 

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

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

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

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

relationship to these objectives. To illustrate, the higher the level of 

tax rates and the more numerous the levies that are inherently economical to collect, the lower will be the average cost ratio. The prevailing level of salaries paid to Bureau personnel and the volume of 

essential services performed for taxpayers are other examples of these 

determinative factors. 

SPECIAL TAX FRAUD DRIVE ON RACKETEERS 

The Special Tax Fraud Drive was created April 27, 1951, for the 

express purpose of subjecting every known racketeer to a thorough 

investigation in order that all persons engaged in illegal activities be 

forced to comply with all pertinent sections of the Internal Revenue 

Code, and to institute criminal prosecution when warranted. Recent 

Nation-wide publicity has been focused on this group, and to meet 

the challenge of underworld interests in many communities and segments of our society the Bureau has greatly increased the forces 

previously allocated to racketeer investigations. 

Preliminary conferences were held by the Director during May and 

June in all parts of the country for the purpose of welding together 

the personnel necessary to meet the problem. Racket squads have 

been formed in all the special agents', revenue agents', and collectors' 

offices, and this force is concentrated exclusively on investigations 

involving members of the underworld. A master list totalling nearly 

30,000 names has been compiled from all possible sources. Monthly 

status reports are submitted on investigations under progress and 

cases reflecting substantial tax and penalties have already been closed. 

As the drive progresses new names will be added to the list since one 

investigation often leads to another. To insure the success of this 

drive, it is estimated that the services of 2,500 trained investigators 

will eventually be required. 

TAX CONVENTIONS AFFECTING THE BUREAU OF INTERNAL REVENUE 

While a number of income and estate tax conventions were pending 

before the United States Senate as at the close of the fiscal year, no 

new conventions were promulgated during such year. 
12 REPORT OF. COMMISSIONER OF INTERNAL REVENUE 

IMPORTANT LEGISLATION ENACTED DURING THE FISCAL YEAR 1951 AFFECTING 

THE BUREAU OF INTERNAL REVENUE 

EIGHTY-FIRST CONGRESS, SECOND SESSION 

Public Law 610 (Veterans' Education and Training Amendments of 

1950), approved July 13, 1950, by section 3 provides that for the purpose of applying the applicable statutes and regulations of the Veterans' Administration respecting payment of tuition in the case of non- profit institutions, any institution shall be regarded as a nonprofit 

institution if it is exempt from taxation under section 101(6) of the 

Internal Revenue Code. 

Public Law 619, approved July 22, 1950, provides in section 13 

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

or bequests of real or personal property accepted by the Secretary of 

Commerce under authority of the Act of March 3, 1901 (31 Stat. 1449), 

as amended, relating to the authority for the performance of certain 

functions and activities of the Department of Commerce, for the purpose of aiding the work authorized by such Act shall be deemed to be 

gifts or bequests to or for the use of the United States. 

Public Law 630, approved August 1, 1950, provides in section 11 

that all bonds issued by the government of Guam or by its authority 

shall be exempt, as to principal and interest, from taxation by the 

United States. Section 30 provides that all Federal income taxes 

derived from Guam, the proceeds of all taxes collected under the 

internal revenue laws of the United States on articles produced in 

Guam and transported to the United States, its Territories, or possessions or consumed in Guam shall be covered into the treasury of Guam. 

Section 31 provides that the income tax laws in force in the United 

States shall be likewise in force in Guam. 

Public Law 680, approved August 9, 1950, by section 1 amends 

section 501(b)(6) of the Internal Revenue Code, relating to the exemption of small loan companies from the surtax imposed upon personal holding companies. The exemption formerly applicable to 

licensed personal finance companies, 80 percent of the gross income of 

which is lawful interest on loans made to individuals in the amount 

of $300 or less, is broadened so as to permit the limit on small loans to 

be that established by applicable State law or, in the absence of such 

limitation, $500 and to permit loans to a person holding 10 percent or 

more of outstanding stock during such year not in excess of $5,000 

in principal amount. A new exemption is added applicable to small 

loan companies which do not compute interest on unpaid balances 

but rather discount or compound interest on loans and collect charges 

permitted under State law. The exemption applies to such companies, 

however, only if more than 80 percent of gross income is lawful interest, discount,- or charges, and if the aggregate thereof does not 

exceed 3 percent per month computed on the unpaid balance, and if 

60 percent of the gross income is derived from small loans and certain 

allowable deductions under section 23(a) constitute 15 percent or 

more of gross income. Section 2 exempts from the personal holding 

company surtax commercial and sales finance companies making loans 

of less than the limit prescribed by State law respecting small loan 

companies. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE, 13 

Public Law 716, approved August 18, 1950, amends section 322 (b) (3) 

to provide that such section, giving taxpayers who agree (under section 

276(b) to an extension of the time within which the Commissioner 

may assess the income tax) an additional 6 months after the termination of the extended period in which to file a claim for credit or refund 

(or within which credit or refund may be allowed or made), shall not 

reduce the 2-year period of limitation provided by section 322(b) (1), 

but that a claim filed more than 6 months after the time so extended 

is timely only with respect to taxes paid within 2 years thereof and that 

the amount of refund in such case may not exceed the amount of tax 

paid within 2 years before the filing of the claim. The amendment is 

applicable generally with respect to taxable years beginning after 

December 31, 1941, and under stated conditions, to taxable years 

beginning after December 31, 1923, and before January 1, 1942. • 

Public Law 734 (Social Security Act Amendments of 1950), approved 

August 28, 1950, amends the old-age and survivors insurance provisions of the Social Security Act, extending compulsory coverage to 

many persons not now covered, including most self-employed except 

farmers, certain domestic workers in private homes, regularly employed agricultural workers, other agricultural workers performing 

services off the farm, employees performing services in the handling 

or processing of agricultural or horticultural commodities, Federal 

civilian workers not covered by a retirement system, employees of 

publicly owned transportation systems, American citizens who perform services outside the United States for American employers, 

employees on American aircraft outside the United States to the same 

extent as employees on American vessels, employees and self-employed 

in the Virgin Islands and, if requested, in Puerto Rico. Coverage is 

extended on a voluntary basis to employees of religious, charitable, 

educational, and other organizations exempt from income tax under 

section 101(6) of the Internal Revenue Code. The Act also provides 

a method for extending coverage to employees of local and State governments pursuant to voluntary contracts between the State and the 

Federal Security Administrator. The tax rates on wages are increased 

gradually from the existing rate of 1% percent each on employer and 

employee to 3% percent in 1970 and thereafter. The rates for the 

self-employed are 1% times the rates imposed on employees. The 

taxable wage base is raised from $3,000 to $3,600. 

Public Law 749, approved September 1, 1950, amends section 863 

of the Internal Revenue Code by adding a new subsection (c) excluding, for tax purposes, from the gross estate of a nonresident alien 

works of art owned by such nonresident alien imported into the 

United States for exhibition purposes, loaned to the trustees of the 

National Gallery of Art for such purpose, and, at the time of the 

death of the owner, on exhibition or enroute to or from exhibition 

in the National Gallery of Art or in such other public gallery or 

museum as such trustees may designate. 

Public Law 756, approved September 5, 1950, amends section 

22 (d)(6) (A) of the Internal Revenue Code, relating to involuntary 

liquidation and replacement of inventory, by permitting a taxpayer 

using the "last-in, first-out" method of accounting, who was compelled 

to liquidate all or part of his inventory after December 31, 1940, 
14 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

and before January 1, 1948, to make an election with respect to the 

treatment of replacement cost for income tax purposes, subject to 

such regulations as the Commissioner with the approval of the Secretary may prescribe, at a time subsequent to the filing of his income tax 

return for the year in which such liquidation occurred. 

Public Law 759 (General Appropriation Act, 1951), approved September 6, 1950, provides in section 618(b) that notwithstanding any 

agreement to the contrary, the profit limitation provisions of the 

Act of March 27, 1934, as amended and supplemented, shall not apply 

to any contract or subcontract which is subject to the Renegotiation 

Act of 1948. 

Public Law 761, approved September 6, 1950, amends section 7(c) 

of Public Law 378 (Eighty-first Congress,. first session) so as to authorize the refunding or crediting of certain estate tax overpayments 

with respect to estate taxes paid on lifetime transfers which were 

exempted from the provisions of section 811(c) of the Internal Revenue 

Code (relating to transfers in contemplation of or taking effect on 

death) by such Public Law 378, when such credit or refund is barred, 

on or after January 17, 1949, by the rule of res judicator, the expiration 

of the period of limitations, or the doctrine of estoppel. 

Public Law 804, approved September 21, 1950, amends section 

3224(b) of the Internal Revenue Code so as to eliminate the prohibition against the sending or transporting of narcotic drugs into another 

State and to substitute therefor a prohibition of the unauthorized 

transportation of narcotic drugs into another State. The Act includes 

additional classes of persons whose transportation of narcotic drugs 

will be considered legitimate, namely, contract carriers and other 

agents for registered dealers or physicians, and persons for whom such 

drugs have been properly prescribed or dispensed by a licensed physician. 

Law 814 (Revenue Act of 1950), approved September 23, 

1950, increases the income tax imposed on individuals with respect 

to taxable years beginning before October 1, 1950, and ended after 

September 30, 1950, and provides a greater increase with respect to 

taxable years beginning after September 30, 1950; increases corporate 

tax rates for 1950 to 42 percent, and for taxable years beginning after 

June 30, 1950, to 45 percent; provides for the computation of tax in 

the case of fiscal year taxpayers, in effect, resulting in a proration for 

both individuals and corporations of the increase in rates described 

above; provides new withholding rates and tables applicable to wages 

paid on and after October 1, 1950; extends for 1 year the application 

of section 22(b) (9) and (10) of the Internal Revenue Code, which 

permits corporations in certain cases to exclude from income amounts 

attributable to discharge of indebtedness; provides for the exclusion 

from gross income of all the pay of an enlisted person, and of an amount 

not exceeding $200 per month of the pay of a commissioned officer, 

for service in the armed forces during any part of each month in a 

combat zone designated by the President; requires dealers in securities 

to amortize premiums paid in the case of short-term municipal bonds; 

provides for the deduction from gross income of expenditures to establish, maintain, or increase the circulation of a newspaper or magazine; 

provides for a graduated increase in the first two quarterly installments 

of corporate tax payments until for the period ending in 1954 such 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 15 

payments will be made in two installments; permits transportation 

expenses to be included, under stated conditions, in gross income, in 

computing percentage depletion in the case of mineral properties; 

provides for the treatment as taxable dividends of certain corporate 

distributions as a result of which a subsidiary corporation acquires 

from a stockholder stock in its parent corporation; excludes from 

the concept of capital assets, copyrights, literary, musical, or artistic 

compositions when held by the person creating such property; provides 

that gain realized from the sale or exchange of stock in a collapsible 

corporation will be treated as ordinary income in the case of certain 

stockholders; imposes a tax of 30 percent on capital gains in the case 

of sales or exchanges of capital assets in the United States by a nonresident alien, depending upon the presence of such alien in the United 

States during the taxable year; provides, in the case of the net operating loss, a 1-year carry-back and a 5-year carry-over; provides for 

the amortization over a 60-month period of emergency facilities constructed or acquired after December 31, 1949, and certified as necessary 

in the national defense; provides rules for special tax treatment of income realized by an individual resulting from his exercise of a restricted stock option granted by an employer and the disposition of 

such stock; provides that withholding agents who withhold tax on 

payments to nonresident aliens and foreign corporations shall pay 

such tax on March 15 of each year; removes the exemption from income tax formerly enjoyed by citizens of the United States employed 

by the United States in its possessions with respect to salary paid by 

the United States; subjects citizens of the United States and aliens 

residing in Puerto Rico for the entire taxable year to United States 

income tax except with respect to income from sources in Puerto Rico; 

permits regulated investment companies to treat certain dividend 

payments as having been made in the taxable year preceding that of 

actual payment; imposes taxes with respect to unregulated trade or 

business income of certain educational, charitable, and other taxexempt organizations, foundations, and trusts; denies charitable 

deductions under section 162 to certain trusts, denies deductions for 

income, estate, and gift tax purposes to donors to such organizations; 

taxes so-called "lease back" income, "feeder" organizations; establishes a new formula, effective with respect to taxable years beginning 

after December 31, 1948, for computing the income tax of life insurance 

companies; excludes transfers made more than 3 years before death 

from the estate tax as a transfer in contemplation of death; eliminates 

the estate tax deduction formerly allowed with respect to amounts 

expended for the support of decedent's dependents during the settlement of the estate; imposes the manufacturers' excise tax on quickfreeze units and television sets; subjects to the transportation tax on 

persons amounts paid outside the United States for transportation 

beginning and ending in the United States; taxes certain articles sold 

at retail by the United States; and extends the occupational taxes to 

agencies of the United States when not specifically exempted by 

statute from such taxes. 

Public Law 831 (Internal Security Act of 1950), enacted September 

23,1950, provides in section 11 that no deduction for Federal income 

tax purposes and no exemption under section 101 of the Internal 

Revenue Code shall be allowed with respect to any organization when 
16 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

it is registered, or there has become final an order of the Subversive 

Activities Control Board to register, as a Communist organization 

pursuant to section 7 of such Act. 

Public Law 852, approved September 27, 1950, amends section 

3424 (a) of the Internal Revenue Code to include Engelmann spruce 

within the exemption from the import tax of certain lumber. 

Public Law 869, approved September 30, 1950, provides that, 

effective as to merchandise entered, or withdrawn from warehouse, 

for consumption on or after the first day following the date of enactment of the Act and before the close of June 30, 1951, no import taxes 

shall be levied, collected, or payable under section 3425 of the Internal 

Revenue Code with respect to metal scrap as defined in such Act or 

relaying and rerolling rails 

Public Law 907, approved January 2, 1951, by section 1 adds a new 

subsection (e) to section 145 of the Internal Revenue Code to provide 

that in the case of taxable years beginning prior to October 1, 1950, 

and ending after September 30, 1950, the penalties prescribed by 

section 145 shall not be applicable if the taxpayer failed to meet the 

requirements of section 294 (d) (2) of the Code, relating to substantial 

underestimate of estimated tax, by reason of the increase in normal 

tax and surtax on individuals imposed by section 101 of the Revenue 

Act of 1950. Section 2 amends such section 294(d) (2) to provide that 

in the case of taxable years beginning prior to October 1, 1950, and 

ending after September 30, 1950, the additions to the tax provided 

therein shall not be applicable if the taxpayer failed to meet the 

requirement that 80 percent of the tax (in the case of individuals 

other than farmers) and 66% percent of the tax (in the case of farmers) 

shall not exceed the estimated tax by reason of the increase in normal 

tax and surtax on individuals imposed by section 101 of the Revenue 

Act of 1950. 

Public Law 908, approved January 2, 1951, amends section 3804 of 

the Internal Revenue Code by adding a new subsection (f), so as to 

restore the extensions of time provided by section 3804 of the Internal 

Revenue Code, relating to the postponement of the time for performing 

acts affecting Federal tax liabilities and rights when timely performance is impossible or impracticable by reason of war, in the case 

of an individual serving in the Armed Forces of the United States in 

an area designated by the President as a "combat zone" for the 

purposes of section 22(b)(13) of the Internal Revenue Code, at any 

time during the period designated by the President by Executive order 

as the period of combatant activities in such zone for the purpose of 

such section, and in the case of an individual hospitalized outside the 

States of the Union and the District of Columbia as a result of injury 

received while serving in such area during such time. In such cases 

the period of time to be disregarded under section 3804 shall include 

the period of service in such area during such time and the period of 

continuous hospitalization outside the States of the Union and the 

District of Columbia attributable to such injury, and the next 180 

days thereafter. 

Public Law 909 (Excess Profits Tax Act of 1950), approved January 

3, 1951, imposes as of July 1, 1950, an excess profits tax upon incomes 

of corporations. It also increases the corporate income tax by 2 percentage points, effective with respect to taxable years beginning on or 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 17 

after that date. Incomes of corporations are taxed as follows: (1) The 

entire income is subject to a tax of 47 percent. (2) That part of the 

income representing "excess profits" is subject to an additional surtax 

of 30 percent, making a total rate on that part of 77 percent. (3) However, the aggregate income and excess profits taxes may in no event 

exceed 62 percent of the entire income (after adjustments, primarily to 

eliminate certain items of nonrecurring income). Public Law 909 is 

only partially effective for taxable years beginning before and ending 

after July 1, 1950 (including the calendar year 1950); for such years, 

corporations pay a prorated amount of excess profits tax and are unaffected by the 2-point rate increase. As under prior law, the amount 

of "excess profits" is determined as follows: (1) Certain adjustments 

are made to the corporation's income, primarily to eliminate nonrecurring items. (2) The amount thus determined is reduced by an 

"excess profits credit" representing a standard of normal or reasonable 

earnings, and is further reduced on account of unused credits in prior 

and substquent years. (A minimum credit of $25,000 is provided.) 

(3) The balance represents "excess profits" taxable as described above. 

Two basic methods are provided, as under prior law, for the determination of the "excess profits credit". The first of these methods is based 

primarily upon the earnings of the taxpayer during the years 1946-

1949. The second method is based upon the amount of taxpayer's 

invested capital. Under the "earnings" method, the "excess profits 

credit" is, broadly speaking, determined as follows: (1) The "average 

earnings" during the base period are computed by eliminating the 

poorest of the 4 years 1946-1949 and computing the average income 

for the remaining 3 years after first raising any deficit years to zero. 

(2) To 85 percent of the amount thus determined, the taxpayer makes 

an upward adjustment (at the rate of 12 percent) for new capital 

added in 1948 and subsequent years and downward adjustment for 

capital reductions in 1950 and subsequent years. Under the "invested 

capital" method, the "excess profits credit" is determined as follows: 

(1) Invested capital is ascertained by adding the taxpayer's equity 

capital to 75 percent of its borrowed capital; as a corollary, 75 percent 

of the deduction for interest on such borrowed capital is disallowed. 

The taxpayer's equity capital is determined, at the taxpayer's election, 

either by reference to capital paid in and earnings retained in the business (historical invested capital) or by reference to the taxpayer's net 

assets as of the beginning of the taxable year, adjusted for capital 

paid in or distributed during the taxable year. (2) A rate of return of 

12 percent is allowed on the first $5 million of invested capital, 10 percent on the next $5 million and 8 percent on the excess over $10 

million. (3) New capital added after 1949 is given a rate of return of 

12 percent. Special methods of computing an "excess profits credit" 

(based primarily upon the earnings record of the taxpayer's industry 

during the base period) are provided for new corporations commencing 

business after 1945, corporations introducing new products or services 

during the base period, corporations showing an increase in capacity 

during the base period, and corporations whose income in the base 

period was substantially affected by abnormal events. Other alternative methods of computing an "excess profits credit" are provided for 

corporations evidencing growth in the base period, members of depressed industries, public utilities, and other groups. Numerous 
18 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

special provisions of the prior law, notably those affecting taxpayers 

completing contracts under the Merchant Marine Act, producing 

minerals, receiving airmail subsidies, or engaged in foreign trade, are 

retained and in some cases broadened. 

Public Law 911 (Second Supplemental Appropriation Act, 1951) 

approved January 6, 1951, provides in section 706 that none of the 

firearms, pistols, revolvers, shells, and cartridges purchased with funds 

appropriated for the military departments shall be subject to any tax 

imposed on the sale or transfer of such articles. 

Public Law 918, approved January 11, 1951, amends section 120 

of the Internal Revenue Code, relating to unlimited deductions for 

charitable and other contributions, with respect to taxable years 

beginning after December 31, 1942, so as to restore the original scope 

of the section by adjusting it to the changes with respect to the 

time for payment of taxes made by the Current Tax Payment Act 

of 1943, to provide that in the case of an individual if in the taxable 

year and in each of the ten preceding taxable years the amount of 

the contributions or gifts described in section 23(o) plus the amount 

of income, war profits, or excess profits taxes paid during each year 

in respect of such year or preceding taxable years, exceeds 90 percent 

of the taxpayer's net income for each such year, as computed without 

the benefit of the applicable subsection, then the 15 percent limit 

imposed by section 23(o) shall not be applicable. 

Public Law 919, approved January 11, 1951, by section 1 amends 

section 22(d)(6) of the Internal Revenue Code, extending from 

January 1, 1951, to January 1, 1953, the period within which replacements of involuntary liquidations, occurring during the World War II 

period of inventories accounted for on the "last-in, first-out" basis 

may qualify for the adjustments under section 22(d)(6). Section 2 

adds a new paragraph (F) to section 22(d)(6), providing substantially 

the same involuntary liquidation and replacement privileges with 

respect to involuntary liquidations of inventories during a specified 

post-war period as are applicable with respect to such liquidations 

during the World War II period. These new provisions are applicable 

to liquidations occurring in taxable years ending after June 30, 1950, 

and prior to January 1, 1954, and to inventory replacements effected 

in taxable years ending prior to January 1, 1956. 

EIGHTY-SECOND CONGRESS, FIRST SESSION 

Public Law 2, approved February 28, 1951, amends section 5012 

of the Internal Revenue Code, subsections (a) and (b) of which relate, 

respectively, to the powers of the Joint Committee on Internal Revenue Taxation to obtain data directly from the Bureau of Internal 

Revenue, executive departments, independent establishments, and 

instrumentalities, and to the authority of such bureau, departments, 

etc., to furnish data, so as to provide that such subsection shall be 

applied without regard to Reorganization Plan No. 26 of 1950 or to 

any other reorganization Plan. 

Public Law 9 (Renegotiation Act of 1951), approved March 23, 

1951, provides in section 105(b)(8) that in eliminating excessive 

profits, the Secretary shall allow the contractor or subcontractor 

credit for Federal income and excess profits taxes, as provided in 

section 3806 of the Internal Revenue Code, relating to mitigation of 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 19 

effect of renegotiation of war contracts or disallowance of reimbursement, and in section 105(e)(2) that in the interest of economy and 

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

the Bureau of Internal Revenue shall upon request of the Renegotiation Board and the approval of the Secretary of the Treasury be made 

available to the extent determined by the Secretary of the Treasury 

for the purpose of making examinations and audits under the Act. 

Section 203 amends section 3806 of the Code to make the appropriate 

references to the Renegotiation Act of 1948 and the Renegotiation 

Act of 1951. Public Law 12, approved March 26, 1951, amends section 42 of the 

Internal Revenue Code, relating to the period in which items of gross 

income shall be included, to provide that if the individual taxpayer 

who does not accrue interest on savings bonds annually for tax purposes elects to hold his investment in Series E bonds after maturity 

in the manner provided by regulations, interest thereon will not be 

taxable in the year of original maturity but that the entire amount 

of interest on the investment will be taxable at redemption or final 

maturity, whichever is earlier, and that if any taxpayer holds his 

investment in a Series E bond after maturity, the taxpayer may elect 

to accrue the interest annually with respect to the increase in redemption price occurring in the taxable year. 

Public Law 29, approved May 12, 1951, amends section 23(c)(3) 

of the Internal Revenue Code, relating to the deduction of certain 

retail sales taxes, to allow consumers of gasoline to deduct, for income 

tax purposes, State taxes on gasoline and other motor vehicle fuels 

imposed on wholesalers and passed on to consumers. 

Public Law 34, approved May 17, 1951, amends section 10(b) of 

Public Law 378, approved October 25, 1949, to extend from October 

25, 1950, to January 1, 1952, the time during which there may be 

filed a claim for refund of an overpayment resulting from the application of section 939 of the Internal Revenue Code, which exempts 

from the additional estate tax the estates of certain citizens or residents of the United States who die while members of the military 

or naval forces of the United States or any of the other United Nations. 

Public Law 35, approved May 17, 1951, amends section 153(b) of 

the Internal Revenue Code so as to relieve trusts in which all the 

trust net income is required to be distributed currently from the 

requirement that trusts claiming charitable deductions under section 

162(a) of the Code shall file an information return containing certain 

information regarding the operation of the trust. 

Public Law 38, approved May 22, 1951, provides that the import 

tax imposed under section 3425 of the Internal Revenue Code shall 

not apply with respect to articles (other than copper sulfate and other 

than composition metal provided for in paragraph 1657 of the Tariff 

Act of 1930, as amended, which is suitable without further refining 

or alloying for processing into certain castings) entered for consumption or withdrawn from warehouse for consumption during the period 

beginning April 1, 1951, and ending with the close of February 15, 

1953, or the termination of the present national emergency, whichever 

is earlier. Provision is also made for revocation of such suspension 

when for any one calendar month during such period the average 

market price of electrolytic copper has been below 24 cents per pound. 
20 REPORT OF COMMISSIONER OF INTERNAL REVENUE. REPORT OF COMMISSIONER OF INTERNAL REVENUE 21 

Public Law 50 (Trade Agreements Extension Act of 1951), approved 

June 16, 1951, authorizes the President, in accordance with the provisions stated therein, to enter into foreign trade agreements under 

section 350 of the Tariff Act of 1930, as amended, for an additional 

period of two years from June 12, 1951, with respect to modification 

of duties and other import restrictions, imposition of additional import 

restrictions, or continuance of existing customs or excise treatment. 

Public Law 58 (Powers of Appointment Act of 1951), approved 

June 28, 1951, amends sections 811(f) and 1000(c) of the Internal 

Revenue Code to provide rules for determining when property over 

which a power of appointment has been created shall be subjected to 

estate tax or gift tax in the hands of the individual possessing the 

power. General powers of appointment in existence on October 21, 

1942, are taxable only if exercised. A taxable power is defined as a 

power which is exercisable in favor of the decedent orrthe donee possessing the power, as the case may be, his estate, his creditors, or the 

creditors of his estate. In the case of such power created after 

October 21, 1942, the property becomes subject to estate tax if the 

power exists at death or is exercised or released in contemplation of 

death or by disposition intended to take effect at death, and becomes 

subject to gift tax if the power is exercised or released during life, 

except where the power merely lapses during life, instead of being 

formally released. In such case the lapse during the donee's life of 

the power of appointment created after October 21, 1942, constitutes 

a release only to the extent that the property which could have been 

appointed by the exercise of the lapse powers exceeded in value $5,000 

or 5 percent of the trust fund Certain joint powers are exempted 

from tax and in other cases an aliquot part of the property is taxed 

to each donee. 

Public Law 66, approved June 30, 1951, amends Public Law 869 

(Eighty-first Congress), approved September 30, 1950, to extend from 

June 30, 1951, to June 30, 1952, the period of the exemption from 

import taxes of metal scrap or relaying and rerolling rails entered, or 

withdrawn from warehouse, for consumption. 

ACCOUNTS AND COLLECTIONS UNIT 

The Accounts and Collections Unit is the central administrative 

organization for the 64 internal revenue collection districts. 

There were 82,624,960 tax returns filed in collectors' offices during 

the fiscal year 1951, as compared with 89,270,216 returns filed during 

the previous year. Of the total returns filed, 59,842,254 were income 

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

59,223,230 filed during the previous year. 

A total of 22,440,155,380 revenue stamps, valued at $7,399,962,984, 

was issued to collectors of internal revenue and to the Postmaster 

General, compared with 21,106,695,972 stamps, valued at $3,653,-

847,166, issued during 1950. 

The face value of revenue stamps returned by collectors of internal 

revenue and by the Postmaster General and credited to their accounts 

amounted to $1,584,649,646. There were 50 applications allowed for 

restamping packages from which the original stamps had been lost, 

mutilated, or destroyed, compared with 34 applications in the preceding year. 

During the year, 906,899 individual income tax, 136,818 payroll 

tax, and 138,796 miscellaneous tax returns were verified by field 

deputy collectors. At the close of business June 30, 1951, there were 

in the hands of deputy collectors for verification 377,007 income tax 

returns, compared with 357,227 as of June 30, 1950. 

Collectors of internal revenue, after having taken the necessary administrative action, closed 628,420 claims, as compared with 563,486 

claims in 1950, an increase of 64,934. The number of open claims on 

hand at the end of the fiscal year was 342,249 compared with 284,754 

at the close of the previous fiscal year. 

The collectors of internal revenue certified for ?refund 29,835,225 

overpayments of income tax. These overpayments resulted from the 

provisions of the Current Tax Payment Act and were reflected on 

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

taxable year 1950. The refunding operation was completed within 

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

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

upon reference to the following table. 

Taxable year Number of 

refunds Principal Interest 

1943 16, 059, 028 $586,596,165 $21, 926,678 

1944 22, 211, 755 979, 746,659 17, 186,337 

1945 30, 472,926 1,384,293,318 4,708,769 

1946 30, 996,723 1,407,052,911 1,419,296 

1947 30,865,584 1, 476, 265, 813 1,182,703 

1948 36, 554,135 2, 035,793, 715 1,221,156 

1949 28,254,345 1,460,554,359 675,356 

1950 29, 835,225 1,598,252, 619 1,714,298 

Claims for special refund, under section 1401(d) of the Federal 

Insurance Contributions Act, received and disposed of during the 

fiscal year 1951 were as follows: 

Claims: Number 

Pending at beginning of year 43, 307 

Filed during year (new claims) 443, 714 

Total to be disposed of 487, 021 

Allowed in full or in part 397, 

Rejected 680883 

Returned to taxpayers for correction 847 

Total disposed of 417,338 

Pending at end of year 69,683 

Nomx-The amount recommended for refund was $8,533,810 and the amount recommended for 

rejection was $357,325. 

During the year, the collectors of internal revenue disposed of 

54,389,550 individual income tax returns in all. At the beginning of 

the fiscal year 1951, there were 59,095,824 returns on hand for action 

and 49,571,275 returns were received during the year, making a total 

of 108,667,099 returns to be considered; disposal of 54,389,550 during 

the year left 54,277,549 on hand for audit action at the close of the 

year. 

973739-52-3 
1 

22 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

In enforcing the collection of overdue taxes, collectors of internal 

revenue issued 1,755,533 warrants for distraint during the year as 

compared with 1,640,275 warrants issued in the preceding year. The 

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

of warrants for distraint totaled $376,506,016 for the fiscal year 1951, 

representing a substantial increase over the 1950 total of $368,384,768. 

There were 823,027 warrants for distraint in custody of the collectors' 

field forces on June 30, 1951, as compared with 848,744 on hand June 

30, 1950. 

An average of 10,239 deputy collectors made a total of 3,551,864 

revenue-producing investigations, including the serving of warrants 

for distraint, as compared with 3,535,640 revenue-producing investigations made by an average of 9,550 field deputy collectors in the preceding fiscal year. The total amount collected and reported for 

assessment by deputy collectors was $664,485,207, as compared with 

$626,019,286 in the previous year. In addition, 71,400 claims were 

disallowed, involving a reduction in refunds in the amount of 

$6,935,085, as compared with 58,548 claims disallowed last year involving a reduction in refunds of $7,001,090. The average number of 

investigations made per deputy and the average amount of tax collected and reported for assessment, including claims disallowed, were 

354 and $65,575, respectively, compared with 376 and $66,285, respectively, in 1950. The number of investigations made by the 

10,239 deputy collectors other than the above revenue cases total 

4,793,76S, or an average of 468 nonrevenue cases per deputy for the 

year, as compared with a total of 3,689,037, and an average of 386 

nonrevenue cases per deputy in the preceding fiscal year. 

The supervisors of Accounts and Collections submitted 67 reports 

covering their examination of the accounts of collectors of internal 

revenue during the year, compared with 73 reports submitted during 

the year ended June 30, 1950. Seven new collectors and five acting 

collectors were installed by the supervisors in charge during the fiscal 

year. 

The Processing Division was engaged in assembling and sorting the 

documents evidencing withholding or prepayment of income tax, 

associating and comparing them with Forms W-2 detached from 

annual returns filed by individuals, and in connection with overpayment returns filed in three collection districts, prepared refund 

schedules for certification by the collectors concerned. During the 

fiscal year, approximately 197,000,000 documents of all kinds were 

received and were in process. 

The facilities of the Processing Division were used for the insertion 

and mailing of blank income tax forms for the year 1950 to approximately 41,000,000 individuals. This service was performed for 

thirty-seven collection districts. The overall results of this mass 

mailing project proved so satisfactory that it has been decided to continue the program for mailing 1951 blanks. 

The Planning Division continued its efforts to find better, more 

efficient, and more economical methods of operation for collectors' 

offices. One of the most significant developments during the year was 

the issuance of Parts II and III of a six-part loose leaf manual system 

known as the "Internal Revenue Collectors' Manual." Work is 

progressing on other parts of the Manual. When completed, the 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 23 

Manual will supersede more than 6,600 mimeographs, more than 

2,000 circulars, the Employment Tax Manual, and many other mimeographed memoranda and general letters. 

Another noteworthy development was the extension to all collectors' offices of the operational cost reporting system which was used 

on an experimental basis during the preceding year in 27 offices. 

Significant advances were made in the mechanization and microfilming programs. Approximately 39 percent of all estimated tax 

installment accounts were serviced by use of a punch card bill form. 

Electric typewriters and automatic posting machines, equipped with 

auxiliary feeding devices were installed in two additional districts. 

Additional installations in the same number of districts also were made 

of the new unclassified accounts procedure and the new system of 

numbering tax returns. 

Extensive planning was done in connection with the establishment 

of procedures under the excess profits tax law, the Revenue Act of 

1950, and the new social security tax law which makes hundreds of 

thousands of household, agricultural, and other types of employers 

subject to tax. The procedure for processing the combined return, 

Form 941, was perfected and procedure was established looking to 

better utilization of information and prepayment documents. A 

multiplicity of less significant procedural changes and improvements 

were made as a result of action initiated by the Division. 

In order to achieve uniformity in organization structure and position grade allocations and to assist in most efficiently utilizing manpower and standardizing operations and procedures, all collectors' 

offices were converted to a revised plan of organization developed for 

these purposes. All recommendations for deviation from this standard organization were carefully reviewed in the Collectors' Organization Division and approved only where it was concluded operational 

improvement or economy would result. This is also a basic objective 

in the management of the personnel of the collection districts. Examination of personnel investigation reports was intensively continued 

to make certain appointees met the usual high standard for employment and that proper action was taken in disciplinary cases Emphasis was also given to the review of the qualification of employees 

selected for supervisory or administrative positions. Considerable 

progress was made in securing better space, the most noteworthy 

being the housing of all collectors' offices in the New England area in 

modern office buildings with efficient layouts for operations and service 

to the taxpayer. 

EMPLOYMENT TAX UNIT 

The Employment Tax Unit administers the employment taxes imposed under chapter 9 of the Internal Revenue Code. Subchapter 

A. (Federal Insurance Contributions Act) relates to the taxes with 

respect to employment by persons other than carriers; subchapter B 

(Railroad Retirement Tax Act) relates to the taxes with respect to 

employment by carriers; subchapter C (Federal Unemployment Tax 

Act) relates to the tax on employers (other than carriers) of eight or 

more individuals; and subchapter D relates to the collection of income 

tax at source on wages. 
24 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Collections of employment taxes for the fiscal year 1951 were 

$16,717,248,857, an increase of $4,183,698,398 compared with collections for the preceding year. The total number of employment tax 

returns filed during the fiscal year was 14,001,555. Of this number, 

12,870,164 were combined returns under the Federal Insurance Contributions Act and subchapter D, which are required on a quarterly 

basis. The complete and final audit of employment tax returns, 

except returns under the Federal Unemployment Tax Act, is conducted in the offices of collectors of internal revenue. 

Assessments of employment taxes.—During the year, 6,040 assessment lists, totaling $16,817,468,532 were approved by the Commissioner. These lists included original and additional assessments of 

employment taxes. The additional assessments of tax resulting from 

the audit of returns under the Federal Unemployment Tax Act in the 

Employment Tax Unit amounted to $4,023,969. Included in the 

total number of assessment lists were 1,587 lists prepared by the collectors' offices totaling $16,803,373,479, and 4,453 lists prepared in 

the Bureau totaling $14,095,053. 

The 1,587 lists prepared by the collectors' offices included assessments of $15,965,156,980 under the Federal Insurance Contributions 

Act and subchapter D; $275,027,110 under the Federal Unemployment Tax Act; and $563,189,389 under the Railroad Retirement Tax 

Act. These assessments include interest assessments of $5,495,045. 

Analysis of employment tax assessments appearing on Commissioner's lista 

Source Items Tax Penalty Interest Total 

Federal Insurance Contributions Act and subchapter D 13,042 $7,084,111 $1,222,354 $117, 242 $8,423,706 Federal Unemployment Tax Act 25, 930 4,839, 599 412, 738 402, 729 5,655,067 Railroad Retirement Tax Act 57 15,990 94 187 16,280 

Total 39,029 $11,939,709 $1,635,186 $520,158 $14,095,053 

The following table sets forth information relative to claims disposed 

of under subchapter D: 

Claims under subchapter D received and disposed of during the fiscal year 1951 

Claims: Number 

Pending at beginning of year 54 

Filed during year 331 

Received from other sources 2 

Total to be disposed of 387 

Allowed in full or in part 155 

Rejected 120 

Canceled 26 

Total disposed of 301 

Pending at end of year 86 

Certificates of overassessment and certificates of allowance issued when no claims were filed 7 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 25 

Claims under subchapter D received and disposed of during the fiscal year 1951— 

Continued 

Overassessments settled by : 

Abatement 

Refund 

Total 

Interest 

Grand total 

Nutt—The amount Involved in the claims rejected during the year totaled $191,739. 

Offers in compromise under subchapter D.—On July 1, 1950, there 

were on hand 160 offers in compromise, aggregating $137,886, which 

had been submitted in settlement of an aggregate liability of $675,239, 

incurred under subchapter D. There were 838 offers received, in 

the total amount of $759,805, involving an aggregate liability of 

$1,939,755; 197 offers in the amount of $104,116, were accepted in 

settlement of liability of $295,450; 117 offers, amounting to $108,472, 

and involving liability of $385,200 were rejected; 22 offers, totaling 

$10,333 for liability of $20,849, were withdrawn, leaving on hand at 

the close of the year 662 offers totaling $674,770 and involving liability 

of $1,913,495. (See below for additional offers in compromise under 

subchapter D which are combined with offers in compromise under 

the Federal Insurance Contributions Act.) 

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

Claims under the Federal Insurance Contributions Act received and disposed of 

during the fiscal year 1951 

Number 

973 

4,586 

123 

Total to be dlsposed.of 5, 682 

Allowed in full or in part 

Rejected 

Canceled 

3, 746 

555 

95 

Total disposed of 4, 396 

Pending at end of year 

Certificates of overassessment and certificates of allowance issued 

when no claims were filed 

Overassessments settled by: 

Abatement 

Credit 

Refund 

1, 286 

47 

Amount 

$283, 339 

20, 010 

658, 984 

Total 

Interest 

meat. There were also allowed 263 collectors' claims recommending refunds of $6,395 plus interest of $287. 

The amount involved in the claims rejected during the year totaled $275,352. 

Offers in compromise under the Federal Insurance Contributions 

Act.—On July 1, 1950, there were on hand 516 offers in compromise, 

aggregating $147,366, which had been submitted in settlement of an 

Amount 

$2, 233, 266 

18,281 

2,251,547 

2, 240 

2,253,787 

Claims: 

Pending at beginning of year 

Filed during year (new claims) 

Received from other sources 

962,333 

72,526 

Grand total 1, 034, 859 

Nom—Included in the allowed claims shown in the above tabulation were 85 collectors' claims for abate- 
26 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

aggregate liability of $455,171, incurred under title VIII of the 

Social Security Act andjor the Federal Insurance Contributions 

Act. There were 560 offers received, in the total amount of $154,590, 

involving an aggregate liability of $395,960; 286 offers in the amount 

of $68,292 were accepted in settlement of liability of $137,436; 145 

offers, amounting to $34,987 and involving liability of $147,781, were 

rejected; 32 offers, totaling $4,675 for liability of $21,773, were withdrawn; and 1 offer, amounting to $320, payable on the installment 

basis, covering liability of $371, was terminated by default, leaving on 

hand at the close of the year 612 offers, totaling $193,682 and involving liability of $543,770. 

Combined offers in compromise under the Federal Insurance Contributions Act and subchapter Dr-There were 121 offers received, in the 

total amount of $74,312, involving an aggregate liability of $255,571, 

incurred under the Federal Insurance Contributions Act and subchapter D. There were 3 offers in the amount of $498 accepted in 

settlement of liability of $1,057; 3 offers, amounting to $2,360 and 

involving liability of $3,279, were rejected, leaving on hand at the 

close of the year 115 offers, totaling $71,454 and involving liability 

of $251,235. 

Coordination with Social Security Administrations-The Bureau and 

the Social Security Administration continued to coordinate their 

decisions on questions involving provisions common to title II of the 

Social Security Act and the Federal Insurance Contributions Act. 

At the beginning of the fiscal year, 25 inquiries from the Administration relating to such provisions were pending before the Bureau. 

During the fiscal year, 89 similar inquiries were received from the 

Administration, and 101 were disposed of, leaving 13 pending at the 

close of the fiscal year. Copies of 89 opinions of the General Counsel 

of the Federal Security Agency were furnished to the Bureau. 

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

Federal Unemployment Tax Act is imposed on employers of eight or 

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

employment. Collections amounted to $236,951,546, as compared 

with $223,135,316 for the fiscal year 1950, an increase of $13,816,230. 

Returns on Form 940 are required on an annual basis, 556,789 being 

filed during the fiscal year, as compared with 537,867 filed during the 

preceding fiscal year. 

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

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

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

for contributions paid into unemployment funds under a State 

unemployment compensation law which is approved and certified 

by the Secretary of Labor to the Secretary of the Treasury. For the 

calendar year 1950, unemployment compensation laws of the 48 

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

Hawaii were so approved and certified. The maximum credit 

allowable is 90 percent of the tax and, with certain exceptions, to be 

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

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

Contributions paid after that date are allowable as a credit against 

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

percent of the amount which would have been allowable had such 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 27 

contributions been paid on or before the due date of the Federal 

return. 

For the purpose of enabling the Bureau to determine whether the 

credit claimed by a taxpayer for contributions to a State fund is 

correct, each State furnishes the Bureau with a statement for each 

employer, showing the amount of contributions paid by the employer 

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

amounts and dates of payments made thereafter. During the year 

there were received from the States 1,060,539 such statements for the 

years 1936 to 1950, inclusive. 

Field investigations conducted by the States in connection with the 

administration of State unemployment compensation laws resulted in 

numerous correction statements being submitted to the Bureau, 

showing changes in the amounts standing to the employers' credit 

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

reopened for audit by the Bureau. 

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

Bureau during the fiscal year 1951, and the number pending at the beginning and 

~t.,se of the year by tax y ears 

Tax year 

On band 

July 1, 1950 

Received 

during year during y 

Reopen ed

ear 

Total Disposed of 

during year 

On hand June 30, 

1951 

1936 through 1946 

1947 

1948 

1949 

1950 

Total 

1,149 

1,965 

32,148 

483,590 

None 

5,109 

10,716 

10,621 

18,079 

506,678 

1,851 

3,175 

5,186 

8,787 

75 

8,109 

15,855 

47,955 

510,456 

506,753 

7,364 

14,423 

42, 764 

484,585 

6,834 

745 

1,432 

5,191 

25,871 

499,919 

518,852 551,202 19,074 1,089,128 555,970 533,158 

Claims under the Federal Unemp oyment Tax Act received and disposed of during 

the fiscal year 1951 

Claims: 

Pending at beginning of year 

Filed during year (new claims) 

Received from other sources 

Total to be disposed of 

Allowed in full or in part 

Rejected 

Canceled 

Total disposed of 

cer ificates of allowance isTotal 4, 222, 068 

Interest 

56, 398 

Grand total 4, 278, 466 

NOTE.-Included in the allowed claims shown in the above tabulation were 526 collectors' claims for 

abatement. There were also allowed 3,277 collectors' claims recommending refunds of $174,396 plus interest 

of $2,848. The amount involved in claims rejected during the year totaled $555,619. 

Number 

3,509 

13, 089 

52 

16,650 

11,184 

1,224 

219 

12,627 

Pending at end of year 

Certificates of overassessment and 

sued when no claims were filed 

Overassessments settled by: 

Abatement 

Refund____ 

Credit 

4, 023 

1, 274 

Amount 

$1, 899, 315 

47, 999 

 2, 274, 754 
individual, agents 

Partnership 

Fiduciary 

Corporation 

Vinson Act cases 

All other income tax returns: 

Income tax paid at source 

Aliens 

Estate tax 

Gift tax 

Exempt organizations 

Total 

nem year 

Type of return 

1950 1951 

2, 060, 841 2, 319, 655 

989,091 891,277 

378,134 368,870 

665, 603 683,566 

242 

10,823 10,104 

85, 778 12, 707 

1 29,520 31,896 

1 32,155 39, 586 

104,636 83,749 

15,266,491 4,439,651 

Total 

Interest 195,971 

1, 227 

Grand total 197, 198 

Non.—The amount involved in claims filed during the year was $3,984,146. The amount involved in the claims rejected duringlthe year totaled $3,361. 

28 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Offers in compromise.—On July 1, 1950, there were on hand 263 

offers in compromise, aggregating $60,564, which had been submitted 

in settlement of an aggregate liability of $455,395, incurred under title 

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

Tax Act. There were 477 offers received, in the total amount of 

$103,927, involving an aggregate liability of $557,342; 176 offers in the 

amount of $31,389 were accepted in settlement of liability of $179,798; 

119 offers amounting to $23,271 and involving liability of $160,976 

were rejected; 10 offers amounting to $2,437 and involving liability of 

$18,684 were withdrawn; and 1 offer in the amount of $300, payable 

on the installment basis, covering liability of $303, was terminated 

by default, leaving on hand at the close ofjthe year 434 offers totaling $107,094 and involving liability of $652,976. 

Railroad Retirement Tax Act —Collections of employers' tax and 

employees' tax under the Railroad Retirement Tax Act aggregated 

$579,733,225, as compared with $547,952,102 for the previous year, an 

increase of $31,781,123. Each tax was imposed at the rate of 6 

percent of the taxable compensation paid. Collections of employee 

representatives' tax, which was imposed at the rate of 12 percent of 

the taxable compensation paid, amounted to $44,908, as compared 

with $86,194 for the previous year, a decrease of $41,286. Returns 

are required on a quarterly basis, 23,285 being filed by employers, a 

decrease of 1,295; 1,290 returns were filed by employee representatives, 

a decrease of 36 over the previous year. 

The following table sets forth information relative to claims disposed of under the Railroad Retirement Tax Act: 

Claims under the Railroad Retirement Tax Act received and disposed of during the 

fiscal year 1951 

Claims: 

Pending at beginning of year 

Filed during year (new claims) 

Received from other sources 

Total to be disposed of 

Allowed in full or in part 

Rejected 

Canceled 

Total disposed of 

Pending at end of year 

Certificates of allowance and certificates of overassessment issued 

when no claims were filed 

Overassessments settled by: 

Abatement 

Credit 

Refund 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 29 

Coordination with Railroad Retirement Board.—The Bureau and the 

Railroad Retirement Board continued to coordinate their decisions 

on questions involving provisions common to the Railroad Retirement Act of 1937, the Railroad Unemployment Insurance Act, the 

Railroad Retirement Tax Act, and the Federal Unemployment Tax 

Act. Copies of 155 opinions of the General Counsel of the Railroad 

Retirement Board were furnished to the Bureau. 

INCOME TAX UNIT 

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

incomes of individuals, fiduciaries, and corporations, the excess 

profits of corporations and on estates and gifts. The administration 

includes the preparation of regulations, interpretative and procedural 

rulings, and instructions regarding such laws; the preparation of 

forms for tax and information returns to be filed thereunder; and the 

examination and adjustment of returns, through office audits, field 

investigations, and conferences, to determine the correct tax liabilities as required by law. 

Returns filed.—The number of all types of tax returns over which 

the Income Tax Unit has audit jurisdiction, filed during the past year 

was 4,439,651, as compared with 5,255,647 returns filed in 1950, a 

decrease of 815,996. ,The total number of agents' individual income 

tax returns filed was 2,319,655, which represents a decrease of 21.7 

percent from the number received in 1950. This decrease reflects a 

change in audit jurisdiction of the Income Tax Unit. Formerly, 

"agents returns" included all returns with (1) adjusted gross income 

of $7,000 or more or (2) total receipts from business or profession 

of $25,000 or more. Beginning with returns filed for the income 

year 1950, the limitations were (1) adjusted gross income of $8,000 

or more or (2) total receipts from business and profession of $50,000 

or more. The number of returns shown for each fiscal year includes 

delinquent and amended returns filed during that year relating to 

prior years. 

Details as to the types of returns filed are as follows: 

Number of tax returns filed during the fiscal years 1950 and 1951, over which the 

Income Tax Unit has audit jurisdiction 

Number 

44 

99 

8 

151 

70 

40 

6 

116 

35 

1 

Amount 

$179, 964 

345 

15,662 

Nova.—Details as to the total number of returns and declarations filed are shown in table 9 on p. 132. 

1 Revised. 
30 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Changes in classification procedures.-During the fiscal year ended 

June 30, 1951, the procedures relating to the selection of returns for 

investigation were revised in several important particulars. Perhaps 

the most noteworthy of these changes was the decentralization to the 

field offices of the Income Tax Unit, of the preliminary review with 

respect to corporation returns. Under the revised procedure, which 

is applicable to corporation returns filed on or after January 1, 1951, 

for taxable years beginning after December 31, 1949, the initial 

selection operation will be performed by revenue agents in the field 

offices rather than in Washington. Another important change in the 

selection procedures relates to individual returns reporting adjusted 

gross income of $25,000 or over. The revised procedures provide for 

the reference of all such returns to the field offices without any preliminary review by the Washington office as heretofore. A comparative analysis of the results of the classification of tax returns by the 

field offices is as follows: 

Number of income tax returns classified by the field off ices of the Income Tax Unit, fiscal years 1950 and 1951 

Type of return 

Fiscal year 1960 Fiscal year 1951 

Accepted as Selected for 

examination 

Accepted as Selected for 

examination 

corporation 

Individual and fiduc iary 

478,987 

2, 944, 638 

183,580 

334,916 263,037 

2,236, 906 

58,814 

316,768 

Total 3,423, 625 518,496 2,499,943 375,582 

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

and excess profits tax returns investigated during the fiscal year 1951 

was 721,185, as compared with 694,733 for 1950. These figures 

include all returns for which the examiners' reports have been submitted, whether or not the cases have been finally released by reviewing officers. 

Estate and gift tax returns investigated by the field offices during 

the year numbered 20,742, as compared with 20,363 for 1950. 

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

action was completed by the field offices during the year was 3,866,992, 

consisting of 3,847,961 income tax returns and 19,031 excess profits 

tax returns In addition, the field offices completed their work on 

34,629 estate and gift tax returns. The results shown include returns 

which required investigation as well as returns for which investigations 

were deemed unnecessary. The following table shows the number of 

returns on which action was completed during 1951, compared with 

the number completed during the preceding year. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 31 

Number of tax returns on which action was completed by field offices during fiscal 

years 1950 and 1951 

Fiscal year 

Type of return 

1950 1951 

Income tax: Corporations, individuals, and fiduciaries: 

o change 

Deficiency adjustments 

Overassessment adjustments 

Total 

Partnerships 

3,318, 272 

326,567 

114,275 

2,745,203 

363,851 

113,701 

3, 759,114 

645,350 

3, 222, 765 

626,206 

4,404,464 3,847,961 

Total income tax returns 

Excess Profits tax: 13,918 8,145 

No change 9,930 5,359 

Deficiency adjustments 8,383 6,527 

Overassessment adjustments 

Total excess profits tax returns 32,231 19,031 

Estate and gift tax: 17,844 19,549 

No change 13, 224 13,389 

Deficiency adjustments 1,600 1,691 

Overassessment adjustments 

Total estate and gift tax returns 32,728 34,623 

Petitions to The Tax Court of the United States filed during 1951 

involved 10,703 returns and proposed tax deficiencies of $206,113,734. 

This compares with 9,034 returns and tax deficiencies of $202,843,497 

for the fiscal year 1950. For a statement showing the number of 

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

classified by tax years, see page 139. 

Revenue results of investigation of income, excess profits, estate, and 

gift tax returns.-The amount of additional income and excess profits 

tax, interest, and penalty assessed by the Income Tax Unit during 

1951 totaled $1,296,374,132, representing an increase of 3.5 percent 

as compared with 1950. The portion of this total applicable to income 

tax returns is $1,015,440,606, and the portion applicable to excess 

profits tax returns is $280,933,526. Excluding jeopardy and duplicate 

items, the amounts for these two classes of taxes were $971,654,236 

and $257,422,052, respectively. As a result of investigations in estate 

and gift tax cases, additional assessments of tax, interest, and penalty 

were made amounting to $129,922,349. Interest included in this total 

amounted to $13,482,279. In relation to the total technical personnel 

assigned to the field offices, the amount of additional tax, interest, and 

penalty assessed in 1951 (including the estate and gift tax deficiencies) 

represented an average of $181,347 for each agent, as against $183,973 

for 1950. An analysis of the additional income and excess profits tax 

assessments for the fiscal year 1951 as compared with the fiscal year 

1950 follows: 
32 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Additional income and excess profits tax assessments made by the Income Tax Unit 

during the fiscal years 1951 and 1950, by nature of assessment 

Nature of assessment 

Number 

of 

returns 

Additional tax Interest Penalty Total 

FISCAL YEAR 1951 

Regular 

Jeopardy 

Duplicate 1 

I 

Total 

FISCAL YEAR 1950 

Regular 

Feopardy I 

Du p licate I 

Total 

. _ .. 

373,900 

1, 

990

1, 665 

$966, 822, 483 

37 468, 129 

6, 577, 925 

$214, 367, 675 

11, 614, 913 

2,087,903 

$47, 888,351 

9, 000, 351 

548,623 

$1, 229, 076, zse 

58, 083, 393 

9, 214, 451 

376, 555 I, 010, 868, 537 228, 070, 491 57, 935,104 1, 298, 379,132 

356, 354 

1, 867 

1,075 

956, 72e 133 

33, 986, 515 

6, 219, 372 

192,583,484 

9, 161, 778 

1, 779, 004 

43, 847, 266 

7, 626, 311 

874, 745 

1,193,149,883 

50, 774, 604 

8, 873,121 

659, 296 996, 926, 020 203, 523, 266 52, 348, 322 1, 252, 797, 608 

up Ica e assessments made under the jeopardy provisions are included with the Jeopardy assessments. 

The force of agents increased from 7,740 at June 30, 1950, to 8,223 

at June 30, 1951. 

Stage at which additional tax was assessed.-The effectiveness of the 

settlement authority vested in field officers is evidenced by the high 

proportion of cases closed by agreements with taxpayers, without the 

issuance of formal deficiency notices which are otherwise required by 

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

total number of 374,890 income and excess profits tax returns on which 

regular additional assessments (including duplicate-regular) were made, 

360,945 additional assessments, or 96.3 percent, were made by agreement with the taxpayers without the necessity of a statutory notice, 

as compared with 96.5 percent in the fiscal year 1950. Of the total 

regular additional tax assessed (including duplicate-regular), aggregating $973,400,408, the amount assessed by agreement was 

$879,291,144 or 90.3 percent, as compared with 90.7 percent for last 

year. 

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

excess profits tax assessments made during the fiscal years 1950 and 

1951: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 33 

Additional income and excess profits tax assessments made by he Income Tax Unit 

during the fiscal years 1951 and 1950 by stage at which assessment was made 

Returns Additional tax 

Stage at which additional assessment was 

made. NumPercent of 

total 

Amount 

Percent of 

total 

FISCAL YEAR 1951 

On agreements executed prior to issuance of statutory 

notice 

Default or agreement 

afterissuance of statutory notice 

In appealed cases, after 

trial on the merits 

and decisions by the 

Tax Court or upon 

stipulation before the 

court of cases settled 

by Technical Staff 

and/or Chief Counsel. 

Total 

Jeopardyprovisions of 

the Code 

Grand total 

FISCAL YEAR 1950 

On agreements executed prior to issuance of statutory 

notice 

Default or agreement 

after issuance of statutory notice 

In appealed eases, after 

trial on the merits 

and decisions by the 

Tax Court or upon 

stipulation before the 

court of cases settled 

by Technical Staff 

and/or Chief Counts'. 

Total 

Jeopardy provisions of 

the Code 

Grand total 

360, 945 

8, 645 

5, 300 

96.3 

2. 3 

1.4 

$879, 291,144 

52, 665, 265 

41, 493, 999 

90.3 

5. 4 

4.3 

$188, 579, 352 

13,827, 073 

14, 049,153 

$37, 071, 215 

7, 879, 450 

3, 489, 088 

$1,104, 941, 711 

74, 366, 788 

58, 982, 240 

374, 890 

1, 665 

100.0 973, 400, 408 

37, 468, 129 

100. 0 216, 455, 578 

I 1, 614, 913 

48, 434, 753 

9, 000, 351 

1, 238, 290, 739 

X, 0&3, 393 

376, 555 1, 010, 868, 537 228, 070, 491 57, 435,104 1, 296, 374,132 

344, 831 

8, 036 

4, 562 

96.5 

2. 2 

1. 3 

873, 720, 771 

47, 577, 581 

41, 641,153 

90.7 

4.9 

4. 3 

169, 170,050 

11, 943, 437 

13, 248, 001 

35, 799, 686 

6, 828, 313 

2, 094, 012 

1,078, 690, 507 

66, 349, 331 

56, 983, 166 

357, 429 

1, 867 

100.0 962, 939, 505 

33,986, 515 

101.0 194, 361,488 

9, 161, 778 

44 722, 011 

7, 626, 311 

I, 202, 023, 004 

50, 774, 604 

359, 296 996, 926,0X 203, 523, 266 52, 348, 322 1, 252, 797, 608 

For a distribution of the additional assessments made during the 

fiscal year 1951 by tax years for each stage at which assessment was 

made, see pages 133-138. 

Tentative LIFO inventory method adjustments.-Applications for 

tentative LIFO adjustments received during the fiscal year 1951 

numbered 20, with net tax reduction sought in the amount of 

$9,776,266. All of these applications were acted upon during the 

year resulting in allowances totaling $7,413,808. 
1950 1961 

Overassessments settled byAbatements: 1 

Regular 

Duplicate 

Credit 1 

Refund 

Total 

Interest 

Grand total 

$246, 598, 934 $169, 894, 68185 

73,058, 767 38, 862, 313, 087, 631 250, 740,194 

2,067,664,829 2,057,357,604 

2, 701, 310, 161 2,616,895,311 

90, 658, 950 91, 978,941 

2, 701, 969,111 2, 608, 874, 252 

Fiscal year 

1950 1951 1951 1950 

Number of income and excess profits tax returns on 

hand as of June 30 

Number of Income and excess profits tax returns on 

band as of June 30 

Tax years Tax years 

1921 and prior 

1922 

1923 

1924 

1925 

1926 

1927 

1926-_ 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

1949 

1950 

1951 

Total 

Total prior year returns 

Total current year returns 

2,096 1, 249 

5,357 3,100 

20,

, 

4 

8 898 5,833 

793 12, 70 

409 19,817 

5

33,

0,228 28, 565 

77, 249 36, 409 

155, 289 53,854 

388, 089 119, 321 

127, 747 330, On 

389 58,033 

200 

871, 753 671,045 

355, 528 282, 114 

516, 225 388, 931 

37 

8 

12 

11 

11 

12 

18 

22 

25 

30 

39 

47 

54 

88 

109 

225 

319 

486 

656 

40 

7 

6 

6 

9 

7 

12 

16 

18 

25 

26 

40 

43 

49 

93 

144 

215 

297 

434 

1950 1951 

Number of income and 

ouncrandProasflothf rtme a re30turns 

Pending status 

Returns on which agents' reports have not been completed: 

Awaiting classification 

In process of verification 

In review or typing 

Total 

Returns On which agents' reports have been completed: 

In 30-day file Awaiting action after protest or preliminary notice default 

In 90-day file 

Total 

Grand total 

91,953 

585, 875 

90,843 

27,279 

482,999 

71,699 

768, en 581,877 

16,103 11,704 

81,059 71, 508 

5,920 776 

103,082 89,168 

871, 753 671,045 

34 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Tentative carry-back adjustments.-Applications for tentative carryback adjustments received during the fiscal year 1951 under the 

provisions of Section 3780, Internal Revenue Code, numbered 22,836 

with net tax reductions sought in the amount of $94,712,460. Applications acted upon during the year numbered 24,919, with requested 

tax reduction of $106,712,651. Of this number, 21,930 applications 

with requests for $94,246,933 in tax reductions were allowed in full, 

the net amount allowed being $94,356,191. Partial allowance was 

made in 1,348 cases, with $7,192,407 allowed as compared with 

$8,567,794 requested. There were 1,641 applications requesting tax 

reductions aggregating $3,897,924 that were disallowed. At the close 

of the year, applications on hand numbered 1,339 and involved net 

reductions of $5,221,543. 

Refunds, abatements, and credits.-The amount involved in income, 

profits, estate, and gift tax overassessments of all types for 1951, 

including cases settled in the collectors' offices as well as m the Income 

Tax Unit, was $2,608,874,252 as compared with $2,791,969,111 for 

the preceding year. The following table shows the amounts of 

abatement, credit, refund, and interest comprising these totals. 

Amounts of overassessment, by method of settlement, and interest allowed on income, 

profits, estate and gift tax cases closed during the fisca years 1950 and 1951 

1 Excludes individual income tax abatements and credits of $1,000 or less prior to Feb. 1 1950; after that date $10,000 or less. 

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

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

offices of the Income Tax Unit at the close of the year was 671,045, 

compared with 871,753 on June 30, 1950 (excluding in each year 

returns tentatively accepted without investigation). The net decrease between the two dates was 200,708 or 23.0 percent. Returns 

for 1948 and prior tax years on hand as of June 30, 1951, numbered 

282,114, as compared with 355,528 returns for 1947 and prior tax 

years on hand a year ago; thus the prior year returns constituted 42.0 

percent of the total number on hand at the close of the fiscal year 

1951, as compared with 40.8 percent for 1950. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE. 35 

Number of income and excess profits tax re urns on hand in the field offices for investigation and in process of settlement, by tax years, as of June SO, 1950 and 1951 

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

offices as of June 30, 1950 and 1951, are classified according to pending 

status in the table which follows: 

Number of income and excess profits tax returns on hand in the field offices for investigation and in process of settlement, by pending status as of June 30, 1950 and 1951 

1 Includes 11,590 individual and partnership returns and 8,005 corporation returns selected or verification 

in collectors' offices, awaiting transfer. 
36 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

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

completed" as of June 30, 1951, are 65,689 income and excess profits 

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

compared with 76,198 income and excess profits tax returns in such 

status at the close of the previous year. 

Action by the Washington office on estate and gift tax returns.-There 

were 29,562 estate tax returns and 41,401 gift tax returns received 

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

revenue agents in charge for investigation and determination of the 

tax, and a post review of these returns is later made in Washington. 

Field investigations in connection with gift tax returns are conducted 

only in designated cases, which are likewise subjected to a post review. 

All other gift tax returns are audited in Washington without reference 

to the field. 

Number of estate and gift tax returns on hand, received, and audited during the fiscal 

years 1950 and 1951 

Estate tax Olft tax 

1950 1951 1950 1951 

On hand at beginning of year 

Received 

Total to be disposed of 

Disposed of 

On band at end of year 

26, 242 

28, 443 

21, 804 

29, 562 

23, 427 

36,718 

27, 680 

41, 401 

64,685 

32, 881 

51,366 

33, 609 

60, 145 

12, 465 

69, 081 

36, 467 

21, 804 17, 757 37, 680 32, 614 

During the year 2,489 out of 2,624 gift tax cases requiring post review were disposed of, leaving on band 

only 136 oases requiring similar disposition. 

Credits under foreign death duty conventions were allowed in the 

sum of $733,316 in 356 estate tax cases pursuant to the Tax Convention with the Dominion of Canada, and $414,595 in 19 cases under the 

Tax Convention with the United Kingdom. 

Pension trust work.-The Income Tax Unit, through the Pension 

Trust Division in Washington and through the respective field offices, 

passes upon all matters relative to the qualification of stock bonus, 

pension, profit-sharing, and annuity plans under section 165(a) of the 

Internal Revenue Code, as amended; the exempt status of employees' 

trusts under that section; the effect of terminations and curtailments 

of such plans on their prior qualification; the effect of investments of 

trust funds in the stock or securities of the employer on the continued 

qualification of the plans of which the trusts are parts; the taxability 

of beneficiaries of exempt and nonexempt trusts under section 165(b) 

and (c), respectively; the annuity treatment under section 22 (b) (2) (B) ; 

and related matters. 

Rulings are issued and advice is furnished to taxpayers and other 

interested parties. Rulings issued through the field offices and findings 

with respect to tax liability after examination of the applicable tax 

returns are subject to post review in Washington. Data with respect 

to applications received and rulings issued are summarized as follows: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 37 

Number of application, ) rulings issued, and cases on hand with respect to the qualification of stock bonus, pension, profit-sharing, and annuity plans under sec. 

165(a) of the Internal Revenue Code, as amended, the effect of terminations and 

curtailments of such plans on their prior qualification, and the effect of investments 

of trust funds in the stock or securities of the employer on the continued qualification 

of plans of which the trusts are parts 

Original 

qualification 

under secLion 165(a) 

of the Code 

Effect on 

prior 

qualification 

because of 

termination 

Effect on 

prior 

qualification 

because of 

curtailment 

Effect on 

continued 

qualification 

because of 

investments 

Applications on hand at June 30, 1950 

Applications received during the fiscal year 

ended June 30, 1951 

Total 

Applications on band at June 30, 1951 

Rulings Issued during the fiscal year ended 

June 30, 1951 

Rulings issued to June 30, 1950 

Rulings issued to June 30, 1951 

262 

2, 225 

69 

153 

46 

148 

4 

123 

2, 487 

590 

222 

71 

194 

24 

127 

5 

1, 897 

13, 899 

151 

974 

170 

565 

122 

314 

15, 796 1, 125 735 436 

Only original applications in each category are counted as cases. Thus, eases do not include amendments 

to a plan after the original ruling as to the qualification of the plan is issued. Similarly, only the original 

application for a ruling as to the effect of a curtailment of a plan is counted as a case. If the plan is subsequently further curtailed it is not tabulated again. Complete terminations occur only once and are counted 

only once. Only the initial application as to the effect of investments in the stock or securities of the employer is tabulated. Applications for rulings on subsequent investments in the stock or securities of the 

same employer are not included. 

EXCESS PROFITS TAXICOUNCIL 

Organization of Council.-The Excess Profits Tax Council was 

organized during 1946 as a field group within the Bureau of Internal 

Revenue to administer section 722 of the Internal Revenue Code, the 

"general relief provision" of the Excess Profits Tax subchapter applicable to the years 1940 to 1945, inclusive. The Council was established 

in accordance with a proposal made by the Commissioner in a statement to the Joint Committee on Internal Revenue Taxation. 

The Council and its staff are situated mainly in Washington but a 

number of its staff have been assigned to field offices and the Council 

has technical supervision of the field personnel of the Bureau engaged 

in handling section 722 claims. There were at June 30, 1951, approximately 80 field agents working on section 722 claims. Because of 

part-time assignments, this number is the equivalent of about 60 

persons engaged full time At June 30, 1950, the effective full time 

personnel numbered approximately 250. In each field division the 

agents so assigned work under the supervision of a small group of 

specialists known as the "Section 722 Field Committee." This committee also endeavors, through negotiation with the taxpayer, to reach 

agreement upon the merits of the claim. The section 722 committees 

in 23 field divisions have completed their consideration of all section 

722 claims pending in their divisions. 

The Excess Profits Tax Council has an authorized membership of 

25 members, including the chairman, vice chairman, and three other 

members who constitute an executive committee in which is vested 

final authority within the Bureau of Internal Revenue in respect to 

913739 52-4 
38 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

all issues arising under section 722, including procedure, interpretation, 

general policy, and determinations made with respect to individual 

cases. At June 30, 1951, the Council consisted of a total of 21 members 

and a staff of 58 accountants, attorneys, and economists, as compared 

with 24 members and a staff of 67 on June 30, 1950. The total nontechnical employees, consisting of secretaries, clerks, and statisticians, 

on June 30, 1951, was 44, as compared with 56 on June 30, 1950. 

Such personnel reduction resulted from the omission to fill vacancies 

caused by resignations and transfers to other offices. 

The Council has three principal functions: 

(1) It issues interpretative rulings with respect to section 722 for 

the guidance of the field committees and taxpayers generally. 

(2) It reviews recommendations made by the field committees 

with respect to all claims, irrespective of whether agreement with the 

taxpayer has been reached; and it holds hearings in those cases in 

which agreement was not reached by the field committees and taxpayers, and in cases where the Council does not approve the field 

committees' determinations. 

(3) It affords technical assistance to the Chief Counsel of the 

Bureau with respect to claims pending before the Tax Court of 

the United States. 

Review of principles.-During the first 4 years of operation, the 

Council promulgated certain policies by the issuance of memoranda 

designated E. P. C. 1-44, inclusive. During the current year, the 

Council has continued this practice in the light of current case problems and experience. As the result, E. P. C. 45 has been issued and is 

summarized below: 

E. P. C. 45 constitutes a restatement of Council policy with respect 

to applications for relief under section 722 filed by taxpayers having 

base periods, determined in accordance with section 713 (b) or 740(d), 

ending after December 31, 1939. Such restatement was made in view 

of the decision of the Tax Court in Wisconsin Farmer Co., (1950) 14 

T. C. 1021. It revokes E. P. C. 9 (C. B. 1947-1, 76) and the last 

paragraph of Part VIII (C)(2) of the Bulletin on section 722 (page 

149, G. P. 0. printing). 

Consideration of taxpayer cases.-The Council, from the date of its 

organization in 1946 to June 30, 1951, has taken action on 31,315 

claims, representing 9,881 corporations in which the excess profits tax 

reduction claimed amounted to $3,374,523,000. Action was taken 

during the year ended June 30, 1951, on 5,844 claims, in which the 

tax reduction claimed amounted to $1,275,792,000. These statistics 

reflect claims withdrawn by taxpayers. 

The aggregate reduction in excess profits taxes claimed in the 

applications for relief disposed of by the Council from June 30, 1946, 

to June 30, 1951, amounted to $3,374,523,000. The aggregate increase 

in the excess profits credit allowed on these claims amounted to 

$456,430,000. The aggregate reduction in excess profits taxes resulting 

therefrom is estimated to be $387,966,000, or approximately 11% 

percent of the amount claimed. An increase in the excess profits 

REPORT OF COMMISSIONER OF INTERNAL REVENUE. 39 

credit of a corporation has the effect of increasing its normal tax and 

surtax. When this factor is considered, the relief obtained on claims 

disposed of by the Council, June 30, 1946, to June 30, 1951, is estimated to amount to $181,085,795. A corporation was permitted to 

anticipate some of the relief claimed under section 722 by deferring 

payment of part of the tax shown as due on its return. This anticipation was provided for by the deferment provisions of section 710(a)(5) 

of the Code. The amount deferred with respect to claims decided by 

the Council as of June 30, 1951, amounted to $208,997,775. 

During the fiscal year ended June 30, 1951, several technical 

advisors and economists of the Council devoted a substantial portion 

of their time to the assistance of the Chief Counsel of the Bureau 

with respect to claims pending before the Tax Court. This technical 

assistance concerned the preparation of cases for trial before the Tax 

Court. Seven of the technical advisors engaged in this work have 

been assigned to the office of the Head of the Field Divisions of the 

Technical Staff or the Division Counsel in such field offices in order 

that they may work more closely with the trial attorneys. 

The following summary shows additional information with respect 

to claims received and acted upon by the Council and other Bureau 

offices and also shows the status of claims pending in the Bureau at 

the close of the year. 

Applications for excess profits relief (sec. 722, Internal Revenue Code, as 

amended)- Cumulative receipts and disposals, fiscal years 1942-1951, inclusive 

Item Number 

Excess profits tax reduction 

Increase in 

income tax 

Claimed Allowed 

Net receipts (excluding transfers and reopened 

cases) 

Disposals: Allowed in whole or in part 

Disallowed 

Withdrawn 

Eliminated 

Total disposals 

On hand June 30, 1951: 

In agents' °Moss: 

Awaiting investigation 

Under investigation 

Investigated, awaiting field conferences, etc_ 

InExcess Profits Tax Council: 

Awaiting decision 

Awaiting review 

Beamed, statutory notice outstanding or to be 

issued 

Before the Tar Court 

In process of closing 

Total pending 

54, 561 

14, 449 

17,084 

10, 636 

3,428 

46, 528, 612, 575 

72E 201, 629 

I, 005,959, 375 

845, 985, 187 

21, 031,421 

UM, 64$ 139 697,917,306 

45, 588 

2 

139 

640 

2,113 

596 

2, 331 

1, 619 

1, 533 

8,973 

2, 507,177, 603 238, 642,139 97, 917, 306 

77,311 

273, 996, 704 

683,930, 395 

1,170, 266,203 

391,985, 590 

699, 988, 290 

211, 190,911 

599, 999, 568 

3, 931, 434, 972 

Amount of tax reduction claimed does not take into account tax adjustments made subsequent to the 

filing of relief applications. I Consists of applications eliminated from further consideration upon agent's finding that no tax liability 

existed. 

3 Based on field office receipts. Includes cases in transit. 
40 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The following summary compares the cumulative receipts and disposals in number of applications at the end of each of the fiscal years 

ended June 30, 1947, 1948, 1949, 1950, and 1951, and sets forth the 

status of the claims pending at the end of each such year: 

Applications for excess profits tax relief (section 722, Internal Revenue Code, as amended)-Cumulative receipts and disposals, fiscal years ended June SO, 1947, 

1948, 1949, 1950 and 1951 

Number of applications 

1947 1948 1949 1950 1951 

Receipts 

Disposals: 

Allowed in whole or in part 

Disallowed 

Withdrawn 

Eliminated 

Total disposals 

On hand June 30: 

In agents' offices: 

Awaiting investigation 

Under Investigation 

Investigated, awaiting field conference, etc_ _ 

In Excess Profits Tax Council: 

Awaiting decision 

Awaiting review 

Unagreed, stututory notice outstanding or to be 

issued 

All other 

Total pending 

46,630 51,006 53, 651 59,482 54,561 

3,099 

6,887 

8, 214 

2, 590 

5,169 

8,595 

9, 235 

2, 813 

7,791 

10, 659 

9,865 

3,055 

11,374 

14,034 

10,984 

3,288 

14, 440 

17,084 

10,635 

3,428 

20, 790 25,762 31, 370 39,180 45,588 

5,268 

10, 652 

6, 545 

710 

1,499 

250 

921 

2, 255 

8,889 

7, 097 

2, 268 

2,341 

727 

1,667 

387 

5, 817 

6, 632 

3,129 

1,789 

1,322 

3,205 

44 

1, 285 

3,373 

3,398 

1,391 

2, 243 

3,570 

2 

139 

640 

2,113 

596 

2,331 

3,152 

25,840 25, 244 22,281 15,302 8,973 

The progress being made in the handling of claims is indicated by the 

decreasing inventory in the number of applications pending in the 

field divisions at the end of the various fiscal years. The number of 

applications received and the number on which field action was completed during each of the fiscal years ended June 30, 1948, 1949, 1950, 

and 1951 are set forth in the schedule below: 

iscal year ended June 30- 

1948 1949 1950 1951 

On hand at beginning of fiscal year 

Received 

Total 

Field action completed 

On hand at end of fiscal year 

22, 674 

4,376 

18,956 

2, 645 

12, 836 

831 

4, 702 

79 

27, 050 

8, 094 

21, 601 

8,765 

13,667 

8, 965 

4,781 

4,000 

18, 956 12,836 4,702 781 

The 781 claims pending in the field divisions at June 30, 1951, were 

filed by 159 corporations and the 2,709 claims pending in the Council 

were filed by 576 corporations. There were at June 30, 1951, accordingly, a total of only 735 taxpayer cases on which the Council had yet 

to make a determination. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE. 41 

EXCISE TAX UNIT 

The Excise Tax Unit is concerned with the administration of all 

internal revenue taxes except the income and excess profits taxes, 

estate and gift taxes, the taxes applicable to alcoholic beverages, and 

those relating to employment. Detailed statements concerning the 

particular taxes administered in each of the divisions of the Excise 

Tax Unit are set forth in the paragraphs which follow. 

Collections of miscellaneous excise taxes for the year 1951 were 

$6,156,791,202, an increase of $777,321,934 over the collections for the 

preceding year. 

TOBACCO DIVISION.-The Tobacco Division is concerned with the 

administration of the laws and regulations relating to the taxes on the 

manufacture, sale, or removal of tobacco, snuff, cigars, cigarettes, 

cigarette papers and tubes, the purchase and sale of leaf tobacco, and 

the tax-free removal of tobacco products for export, for use of the 

United States, and for use as sea stores. This division is also concerned with the administration of the capital stock tax, repealed by 

section 201 of the Revenue Act of 1945 with respect to the years ended 

after June 30, 1945, under which a tax was imposed on corporations 

carrying on or doing business during any part of the taxable year, the 

tax being measured by the declared value of the capital stock of 

domestic corporations, and by the declared value of the capital stock 

employed in the United States in the case of foreign corporations. 

The division is still engaged in closing out the capital stock tax returns, 

claims, and other matters relating to the tax. 

Tobacco taxes.-The collections of tobacco taxes for the year 

amounted to $1,380,396,001, an increase of $51,931,654, or approximately 3.9 percent, over receipts from similar sources during the 

preceding year. 

A comparison of the collections of tobacco taxes for the fiscal years 1960 and 1951 

Source 1950 1951 

Increase or decrease (-) 

Amount Percent 

Cigars (large): 

Class A 

Class B 

Clam 0 

Class D 

Class E 

Class F 

Class G 

Total 

Cigars (small) 

Cigarettes (large) 

Cigarettes (small) 

Toacco, manufactured Snuff 

Total 

Leaf tobacco sold 

Cigarette papers 

Cigarette tubes 

Cigar floor stocks tax 

Cigarette floor stocks tax 

Grand total 

$61,325.05 

616, 799. 84 

7, 568,482.29 

4,263,2211 30 

24,508,120.93 

2,269,134. 80 

2, 825, 255.84 

$52,346.07 

578,258.62 

8,131, 071.70 

4, 297, 077.45 

25, 596, 963.35 

2, 552, 667.16 

3,010, 273.56 

-$8,978.98 

-38,541.22 

562,589.46 

34, 767.15 

1, W8, 842. 42 

283,532.36 

185, 017.72 

-14.6 

-6.2 

7.4 

.8 

4.4 

12.5 

6.5 

42,112,339.00 44, 219, 557.91 2,107, 218.91 6.0 

57, 858.66 

5,861.43 

1, 292, 894, 931. 81 

55, 814.90 

6,789.19 

1, 293,9M, 853. 71 

-2, 043.66 

927.76 

51, 120, 921. 90 

-3.5 

15.8 

4.1 

35, 069, 747.69 

388,534. 61 

33, 8.70, 079. 70 

7, 235, 103.10 

-1,199, 667. 99 

-153,931.41 

-3.4 

-2.1 

42,458, 282.20 41,105,182. 80 -1,353,099.40 -3.2 

193.17 

976, 756.10 

7,179. 77 

761.30 

192.89 

927.47 

1,09A, 479.30 

16,568. 45 

590.67 

236.18 

734.30 

47, 723.20 

9,388.68 

-160.63 

93.29 

380.1 

4.9 

130.8 

-21.4 

22.4 

1,328,464,346.23 1,380,396, 000.58 51, 931, 654.35 3.9 

I Formerly Miscellaneous Tax Unit. Name changed effective March I, 1951. 
42 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The tax on small cigarettes amounted to $1,293,965,854, an increase 

of $51,120,922, or 4.1 percent, over receipts for the preceding year. 

During the year, 41,711,652,512 small cigarettes were withdrawn from 

factories without payment of tax, as compared with 32,808,972,060 

withdrawn during the preceding year. These tax-free withdrawals 

included cigarettes for export, for use as sea stores on vessels on the 

high seas, and for use of the United States. Withdrawals for use as 

sea stores may be delivered directly to vessels, to bonded internal 

revenue tobacco sea stores warehouses, or to sea stores warehouses 

operated by the United States Navy at ports in the United States for 

temporary storage and subsequent shipment for sea stores use or for 

use overseas. 

There were 43 bonded internal revenue sea stores warehouses, 15 

Navy sea stores warehouses, and 4 bonded internal revenue export 

warehouses in operation at the end of the year. 

The tax on large cigars amounted to $44,219,558, an increase of 

$2,107,219, compared with such collections for the preceding year. 

Number of claims for the refund and abatement of tobacco taxes, for the redemption 

of tobacco stamps, and for drawback, received and disposed of during fiscal year 

1951 

Claims 

Refund Redemption Abatement 

ber

umber Num" Amount N Amount Amount OA 

On hand July 1, 1950 $10,721.58 2 $2, 350.36 Received 10 $425.83 2,198,127.16 34 6, 018.02 Allowed 10 425.83 1, 978, 783.97 31 4, 865.70 Rejected 129, 254.98 2, 567.88 On hand June 30, 1951 100,809. 79 b 934.80 

Claims 

Drawback Total 

Number Amount Number Amount 

On band July 1, 1960 

 $13,071.94 

Received 

 $4, 470.00 2 209, 041.01 

All Reje owced

ted 

 4, 470.00 1,988,545.50 

On band June 30, 1951 

 131,822,86 101,744.59 

sICR 

In addition, interest in the amount of $9.73 was allowed. The sum of $1,978,783.97, representing claims 

allowed for the redemption of stamps, includes the following: Stamps which were rendered useless, $1,289,. 

995.88; stamps for which the owner alleged be had no further use $35,951.96; and the value of stamps affixed 

to packages of tobacco products withdrawn from the market by the manufacturer or Importer $662,83613. 

Detailed statistics covering the manufacture and removal of manufactured tobacco, snuff, cigars, and cigarettes, the receipt and shipment 

of leaf tobacco, and the removal of cigarette papers and tubes will 

be found in tables which appear in the Appendix. 

Capital stocklax.—As a result of the review and audit of returns, 

53 assessments were made, involving tax, penalty, and interest in the 

amount of $23,143. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 43 

k tax claims received and disposed of during the fiscal year 1951 

Claims 

Refund Abatement Uncollectible Total 

her Num-Amount Num Amount ber- Amount - ber Amount Amount 

On band June 30, 

Reopened 12 3,100.00 1 288.61 

On band July 1, 1950. 52 $130, 701.87 5 $295.97 57 $130,997.84 

Received 73 223, 125.99 4 $11, 604.87 23 3,990. 93 100238,721.7961 

Allowed 57 4, 852.39 3 666.30 27 4, 244.93 87 9, 762.62 

Rejected 16 70, 416.01 1 312.50 17 70, 728. 51 

1951 64 281, 659. 46 1 10,916. 68 1 41. 97 66 292617.11 

13 3, WA 

During the year, a total of $1,752, including interest of $492, was 

refunded as the result of court decisions. 

SALES TAX DivisioN.—The Sales Tax Division is concerned with 

the administration of the manufacturers' excise taxes and the retail 

dealers' excise taxes on jewelry, furs, toilet preparations, luggage, etc. 

Collections with respect to the taxes administered in the Sales 

Tax Division are shown in the following table: 

Collections during the fiscal years 1950 and 1951 

Source 1950 1951 Lacrosse or 

decrease (—) 

Manufacturers' excise 

Electric 

Luggage—manufacturers' excise (suspended 

Sporting 

Pisto 

Retailer's excise taxes: 

Lubricating oils 

taxes: $77, 609, 583.89 $97,238,095.89 $19, 628, 512.00 

Gasoline 526, 731,962. 90 569,047,960.98 42,315,998.08 

Tires and tubes 151, 795, 068. 86 19% 383, 241.16 46, 588, 182.30 

Automobile trucks and busses 123, 629,744.97 121, 284, 890. 43 —2,344,854. 54 

'Other automobiles and motorcycles 452, 065, 980. 28 653,363,451. 40 W1, 297, 471. 12 

Parts and accessories for automobiles 88, 732, 649. 83 119, 475,023. 76 30,742,373.93 

al energy 80, 405,967. 71 121,996,228.94 41, 590,261.23 

Electric, gas, and oil appliances 

light bulbs and tubes 

 20, 725, 712.60 30, 283, 546.62 9, 557,834.02 

Radio sets, phonographs, components, ate 42, 084, 781.30 128, 187, 344. 37 86, 102, 5433.07 

Phonograph records 5, 768, 520.92 7, 007,075.97 1, 238,655.05 

Musical instruments 8, 864, 897.36 10, 756, as. 64 1, 891,341.28 

Mechanical refrigerators, air-conditioners, etc_ 64, 315, 895.04 96, 319, 357. 80 32,003, 462. 76 

es 

 8,874, 544. 80 10, 168, 530. 99 1, 293,986. 19 

Match 

Business and store machines 30,012,088. 70 44, 491, 075.83 14, 478, 987.13 

Apr. I, 1944) 205. 23 —205. 23 

Photographic apparatus 39,930,910. 40 46.020, 407.06 6,089, 496.66 

goods 18,969, 479.35 15,806,757. 16 —3,162 722.19 

Firearms, shells, and cartridges 9, 351, 613.60 17, 846, 423.75 8,494,810. 15 

Pistols and revolvers 480, 749.84 762,064.14 281,314.30 

Fishing rods, creels, etc 2,055, 146. 53 2, 055, 145 53 

85, 703, 833.44 93, 183, 837.15 7, 480,003.71 

Total 1,836,054, 181.02 2,383, 676, 697. 57 54762E 518. 55 

Furs 45, 781, 127.33 57, 603, 519.91 11, 822,392. 58 

Jew 190, 820, 385.54 210, 239,008.08 19, 418, 622.54 

Luggage 77, 631, 531.24 82, 831, 477.75 5, 299,946. 51 

Toilet preparations 94, 905, 376.52 106, 339, 486.92 11, 344, 110.40 

Total 409, 128, 420.63 457,013,492. 66 47, 885, 07203 

Grand total 2, 245,182, 601.65 2 840, 690, 190.23 596, 507, 5813.58 

Assessments. —A total of $11,482,514, representing 5,324 items, was 

assessed on 1,259 miscellaneous tax assessment lists which represent 

items resulting from office audit and field investigations. Interest 

included in this amount totaled $600,200. 1 

As a matter of administrative convenience, the Sales Tax Division completes assessments, schedules 

claims, and pathos on offers in compromise for the Tobacco Division and the Miscellaneous Divlidon. 
44 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Field reports.—At the beginning of the year there were on hand 189 

field reports with respect to proposed additional sales taxes amounting 

to $3,321,151. During the year 1,107 field reports were received, 

representing $4,266,778 in proposed additional taxes and 1,069 were 

examined and closed, representing taxes amounting to $4,381,275. 

On June 30, 1951, there were 227 reports covering $3,206,653 awaiting 

additional evidence. 

Claims.—The number of claims received and disposed of by the 

Sales Tax Division during the fiscal year ended June 30, 1951, is 

shown in the following table: 

Number of claims received and disposed of by the Sales Tax Division during the 

fiscal year 1951 

Claims 

Refund Abatement Uneollectible Total 

Nbm Numer Amount Vim- Amount Nu m- Amount Numbar Amount 

Sales taxes: 

1 iPm 

On hand July 1,1950.. 

Received 

552 $5, 051, 862.80 116 $697, 730.05 $5,749, 592.85 

- Reopened Allowed 

1,191 

22 

2,320,440.76 

74,834. 77 

102 

7 

1, 094, 508. 74 

71, 366.33 

300 $726,40335 4,141, 352.85 

146, 201.10 

Rejected 

1 033 1, 006, 416.67 216 736,172.15 300 726, 403.35 2,468, 992.17 

On hand 

267 4, 140, 835.66 68 452,182.45 ____ _______ 4, 593, 018.11 June 30,1951_ 465 2, 299, 886.00 141 675, 250.52 2, 975, 136. 52 

In connection with the claims shown in the foregoing table interest 

was allowed in the amount of $483,713, compared with $184,440 

allowed as interest during the preceding year. 

Credit cases.—At the beginning of the year there were on hand 1,875 

sales tax credit cases involving $6,556,792. During the year 12,976 

cases involving $64,960,962 were received and 14,019 cases involving 

$69,374,953 were closed. Of this number 13,906 cases involving 

$69,301,145 were allowed, while 113 cases representing $73,808 were 

rejected. At the close of the fiscal year there were on hand 841 sales 

tax credit cases involving $2,144,089. 

Offers in compromise.—On July 1, 1950, there were on hand 4,594 

offers in compromise aggregating $525,962, which had been submitted 

in settlement of civil and criminal liabilities incurred in connection 

with various excise and miscellaneous taxes. There were 13,030 offers 

aggregating $899,337 received; 13,085 offers aggregating $421,447 

were accepted; 294 offers in the amount of $147,892 were rejected; 

and 19 offers amounting to $7,136 were withdrawn during the fiscal 

year. On June 30, 1951, there were on hand 4,226 offers amounting 

to $848,824 under consideration or awaiting additional evidence. 

Excise tax special squads.—The small group of internal revenue 

agents assigned to duty under the direction of the Excise Tax Unit, 

which operates chiefly as a mobile organization investigating various 

sales and miscellaneous delinquent taxes, continued to obtain excellent 

results. During the year these field officers reported a total of 3,014 

cases, involving $7,174,505 in additional taxes, penalties, and interest. 

MISCELLANEOUS DIVISION.—The Miscellaneous Division is concerned with the administration of the taxes on admissions, dues, 

telephone, telegraph, and cable facilities, transportation of persons, 

transportation of property, transportation of oil by pipeline, safe 

REPORT OF COMMISSIONER OF INTERNAL REVENUE' 45 

deposit boxes, the processing of coconut and other vegetable oils, 

manufactured sugar, transfers of interests in silver bullion, hydraulic 

mining; the special taxes on the maintenance of coin-operated amusement and gaming devices, and on the operation of bowling alleys and 

billiard and pool tables; documentary stamp taxes; taxes on adulterated butter, process or renovated butter, filled cheese, playing cards, 

narcotics, marihuana; and the handling of any matters arising in 

connection with the taxes paid under the Agricultural Adjustment 

Act and related legislation. 

The collections of the taxes administered in the Miscellaneous 

Division are shown in the following table: 

&Sections during the fiscal years 1950 and 1951 

Source 1950 1951 DICTORSe or 

decrease (—) 

Documentary stamps: 

Bonds of indebtedness, capital stock issues, etc__ 

Capital stock sales or transfers 

Playing Raids 

Silver bullion, sales or transfers 

$50,156,132.86 

 23, 823,425 39 

10,546,117.98 

122,521. 32 

$58,105.078.77 

28, 678,956, 03 

8,222,176. 66 

180,335. 45 

35,948,945. 91 

4 855 945. 91 

—2, 323, 941 - 30 —22,185.87 

Total 

Oleomargarine: 

Colored 

Uncolored 

Special taxes 

Total 

Adulterated butter 

Renovated butter 

Filled cheese 

Total 

Transportation of oil by pipeline 

Telegraph, telephone, cable and radio messages, etc_ 

Leased wires, etc. (telegraph and telephone) 

Local telephone service 

Safe deposit boxes 

Total 

-Admissions 

Cabaret 

Dues and initiation fees 

Total 

Narcotic 

Marihuana 

Total 

Coconut oils, etc., processed 

National Firearms Act 2 

Total 

Bowling alleys, pool tables 

Coin-operated devices 

Transportation of persons 

. Transportation of property 

Total 

Sugar 

Other miscellaneous receipts 

Grand total 

84, 648, 198. 55 93, 106, 546. 93 8,458,348.38 

23,225,819. 74 

1, 518, 903. 07 

9, 552,070. 96 

2,561. 76 

30. OD 

32, 234.09 

—23,223,257.98 

—1,518,873.07 

—4, 519,838.87 

29, 296, 793. 77 i 34,825. 85 —29,281,967.92 

7,637. 60 

236. 46 

3, 840. 

7,195. 79 

506.10 

1,061. 65 

—441.71 

—1,334.30 

815.19 

11, 714. 36 10, 753.54 —980.82 

18,919,048.30 

290, 296, 741. 36 

22, 042,622. 69 

247, 280, 578.17 

9, 554, 487.58 

24,945, 943.58 

334, 976. 61 

490,

168, 

20, 918. 64 

290,319, 938.83 

9, 568, 646.55 

6, 026,895.28 

,872,235. 25 

—1 43,561,704.05 

43,039,360. 66 

14, 158.97 

588,093,478.10 679,494,424. 21 91,400,946.11 

371,244,019.14 

41,453,393. 66 

26, 739, 745. 27 

346, 491, 715. 42 

42,646,313. 

30,119, 719. 09 

—24,752,303.72 

192, 920. 04 

 1,379,973.82 

441,437,158.07 419,257,748.21 —22,179,409.86 

542, 513.35 

24,272.07 

830,298. 07 

35, 645.84 

—12, 215.28 

11,373.77 

866,785. 42 865,943.91 —841.51 

15,857, 340.17 

6, 602.84 

19, 088, 332.17 

8, 560.97 

3, 230,992. 00 

1,958.13 

15, 863,943.01 19, 096,893.14 3,232,950.13 

3, 807, 566 73 

20, 174,015. 95 

228, 738, 278. 19 

321, 193,153.35 

3, 600, 910.31 

20,730,581.58 

237, 617, 256. 51 

381, 341,748. 95 

2, 355. 58 

556,566.63 

8,878,978.32 

60,148, 595. 60 

573, 713, 004. 22 643, 299,497.35 69, 586,493.18 

71,188,028. 98 

436,749. 86 

80,191,884. 29 

346, 493. 62 

9,008,865.33 

—90,256.24 

1,805, 555,854. 32 1,935, 705, 011.05 130,199,156. 70 

Domestic taxes on oleomargarine repealed effective after SUM 30, 1950, by Public Law 459, approved 

Collections for all of fiscal year 1951 reported although administration of Act transferred to the Alcohol Mar. 16, 1950. 

Tax Unit effective Apr. L leal. 
65 

666 

1 

571 

11 

170 

1,134 

5, 577 $a 

2 3 

1 

2 3 

227 

863 

7 

729 93 

275 

647 

2, 646 

9 

427 

222 

65.3 

46 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Adulterated, process or renovated butter, and filled cheese.—Three 

manufacturers of process or renovated butter, but no manufacturer 

of adulterated butter, registered during the year. However, 22,000 

pounds of adulterated butter, illegally produced during the year, were 

seized and confiscated. 

Firearms, under the National Firearms Act and the Federal Firearms 

Act.—The collections of taxes during the year under the National 

Firearms Act, including the special taxes, amounted to $8,561. 

The number of licenses issued during the fiscal year, in accordance 

with the provisions of the Federal Firearms Act, to manufacturers 

and dealers in firearms, was 31,203. 

The administration of the provisions of these two Acts was transferred to the Alcohol Tax Unit effective April 1, 1951. 

Silver.—Section 1805 of the Internal Revenue Code imposes a tax 

equivalent to 50 percent of the net profit realized on the transfer of 

an interest in silver bullion, subject to certain exemptions and abatements to registered dealers and producers. The collections of silver 

tax during the year amounted to $100,335, as compared with collections of $122,521 for the preceding year. 

Field and special squad reports.—There were received during the 

year 2,909 reports, representing additional taxes in the amount of 

$7,652,409, and 2,846 reports amounting to $8,945,832 were examined 

and closed. At the close of the year 329 reports covering $3,138,249 

were on hand awaiting adjustment. 

Miscellaneous claims.—The claims involving the miscellaneous 

taxes, received and disposed of during the fiscal year, are shown in 

the following table: 

Number of claims received and disposed of by the Miscellaneous Division during the 

fiscal year 1951 

Refund Abatement Redemption Unoollectible 

Amount fir" ber Num her Amount bum- Amount 

Miscellaneous excise: 

On hand July 1, 1950... 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 1951._ 

Transferred to A&C 

Feb. 28, 19.51 

Miscellaneous stamps: 

On hand July 1, 1950.. _ 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 1951_. 

Transferred to A &C 

Feb. 28, 1961 

 Narcotics: 

On band July 1, 1950 

Received 

Reopened 

Allowed 

Rejected 

On hand Tune 30, 195E_ 

925 

3 240 

76 

2 458 

470 

1,313 

113 

1,527 

5 

1 203 

134 

308 

6 

139 

132 

3 

10 

$3, 542, 927, 80 

412, 272.39 

326, 706.32 

1, 502, 173. 81 

985,195. 86 

5, 794, 536.84 

156, 009.09 

378,419. 60 2, 930.25 

80,890.62 

901, 283.04 

55,185. 28 

7.40 

326.80 

292.75 

11.60 

2685 

ar

pa 2g* A5R 

$341, 848.67 

669, 696.94 

13, 290.87 

304,835.38 

216, 584.91 

503, 416.19 

112,107. 74 

32, 793. 05 

1,141.11 

36,465. 88 

101, 428.18 

8,147.86 

1.00 

1.00 

546 

2,586 

9 

2,378 

218 

546 

1 

64 

48 

2 

6 

$126,617.48 

1,472,118.66 

9, 785.58 

1,388,090.56 

107,713.52 

112, 767.79 

130.18 

486. 98 

567.36 

47.80 

2.00 

30 

897 

1 

903 

2 

23 

5 

493 

482 

1 

15 

$29,089.34 

1, 201, 756.80 

46.84 

1,110,456. 62 

13, 709.43 

100, 727.93 

333.26 

40,033.08 

39, 815.16 

160.13 

391. 05 

REPORT OF COMMISSIONER OF INTERNAL REVENUE' 47 

Numbm of claims received and disposed of by the Miscellaneous Division during the 

fiscal year 1951—Continued 

Unoollectible 

Amount Num- ber 

15 

253 

257 

3 

66, 501.57 

22, 483.58 

187,906.60 

5.97 

2, 518.03 

25, 099.21 

1, 791. 82 

1, 791.82 

50 

1,652 

1 

1,651 

6 

167, 620. 55 

Miscellaneous credit cases.—There were 8,253 cases, involving taxes 

of $13,791,303, received during the year. A total of 8,192 cases, involving $13,815,442, was disposed of by the allowance of 8,165 cases, 

representing $13,811,293, and the rejection of 27 cases, amounting to 

$4,149. ALCOHOL TAX UNIT 

General functions.—The Alcohol Tax Unit is charged with the administration of the laws relating to the production, warehousing, taxpayment, rectification, packaging, and distribution of distilled spirits, 

wines and fermented malt liquors; the production, warehousing, taxpayment, denaturation, and distribution of industrial alcohol; the determination, assertion, and assessment of taxes and penalties on such 

liquors; the investigation of returns covering occupational and commodity taxes; the regulation of the manufacture and use of liquor 

bottles; the Chemical analysis of liquors and other products to determine their taxable status and proper labeling; the administration 

of the provisions of the Federal Alcohol Administration Act relating 

to the regulation of interstate and foreign 'commerce in distilled spirits, 

wines, and fermented malt liquors, and the labeling and advertising 

Marihuana: 

On hand July 1, 1950 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 1951 _ 

Transferred to Adze 

Feb. 23, 1951 

Silver: 

On hand July 1,1950"_. 

Received 

Reopened 

Rejected 

On hand June 30, 1951 

Coal: 

On hand July 1, 1950 

Received 

ReoPemid 

Allowed 

Rejected 

On hand June 30, 1951 

Sugar: 

On hand July 1, 1950... 

Received 

Reopened 

Allowed 

Rejected 

On band June 30, 1951._ 

Total: 

On hand July 1, 1950_ _. 

Received 

Reopened 

Allowed 

Rejected 

On hand June 30, 195E _ 

Transferred to A&C 

Feb. 28. 1951 

Number 

4 366 

621 

1, 808 

2 

1 

4 

Refund 

138, 787. 65 

1 5,941,193.96 

537.94 

557,874. 79 

15,428,189.10 

94,455.66 

3, 876, 166. (83 

20,740,997.64 

330, 821. 61 

2441,631.97 

15, 820,467.75 

5, 964, 639.41 

Amount 

$2, 546 81 

2,066.00 

660.00 

650.00 

2,546.81 

2,066.00 

34,888.23 

5, 719.89 

38,366. 78 

3,241.34 

Number 

31 

215 

229 

16 

4 

14 

1 

2 

11 

6 

Abatement 

Amount 

177,355.59 

48.05 

32,975.54 

$1,111.76 

70, 505.01 

700.00 

800.00 

23, 609.38 

47, 912.39 

477, 551.76 

960,902.60 

15,131. 98 

519, 468.85 

341, 665.52 

592,451.96 

Number 

Redemption 

6 $27, 623.21 

1 

2 

3 

126, 747.66 

1,500,228.86 

9, 785.68 

1,388,613.89 

110, 213. 55 

137, 914.75 

8 

9 

46 

9 

Amount 

32,218.04 

1, 952, 668.05 

56.84 

1, 797, 751.25 

19, 471.13 

$2, 795.45 

708, 986.35 

10. 00 

639,688. 66 

5, 601. 57 
Tax collections Change 

Source 

48 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

thereof; and with the investigation, detection, and prevention of willful 

and fraudulent violations of the internal revenue laws relating thereto. 

The functions of the Unit are classified as permissive, enforcement, 

and basic permit and trade practice. In addition to the headquarters 

office, there are 15 field districts. The supervisors of such districts 

administer, within their respective districts, internal revenue laws and 

regulations relating to alcoholic liquors and denatured alcohol and the 

Federal Alcohol Administration Act. 

PERMISSIVE ACTIVITIES 

Plants and permittees.—On June 30, 1951, there were authorized 

to operate a total of 2,102 registered and fruit distilleries, internal 

revenue bonded warehouses, industrial alcohol plants and warehouses, 

denaturing plants, rectifying plants, tax-paid bottling houses, wineries, breweries, vinegar plants, and fruit flavor concentrate plants as compared with 2,145 as of June 30, 1950. This represents a decrease of 

43 establishments. As of June 30, 1951, there were 483,967 wholesale and retail dealers, as compared with 500,966 a year ago, representing a decrease of 16,999 dealers, or 3.4 percent. The total number of plants and permittees of all classes, as of June 30 ;1951, was 502,818 as compared with 519,970 a year ago, representing a decrease 

of 17,152 or 3.3 percent. A table showing the number for each class 

as of June 30, 1951, is included in the Appendix. 

C011ections.—For the seventh consecutive year, over two billion 

dollars were collected in Federal liquor taxes on domestic and imported liquors (distilled spirits, fermented malt liquors, and wines), 

representing receipts from excise taxes, rectification tax, floor stocks 

taxes, special and occupational taxes, and bottle or container stamps. 

The total collections of $2,546,807,925 during the year, the highest on 

record, represent an increase of $327,605,840 or 14.8 percent, as compared with collections of $2,219,202,085 during 1950. 

The total collections on distilled spirits alone in the fiscal year 1951 

again exceeded one billion dollars, representing an increase of approximately 336 millions from collections for 1950. Such collections 

amounted to 71.0 percent of the total liquor tax collections in 1951, 

compared with 66.4 percent in the fiscal year 1950. 

The total collections from all domestic and imported liquor taxes 

during 1951 for distilled spirits, fermented malt liquors, and wines, 

representing receipts from excise taxes, rectification tax, floor stocks 

taxes, special and occupational taxes, and bottle or container stamps, 

are compared with such collections during the preceding year in the 

following table: 

Percent 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 49 

The total excise tax collections on domestic and imported distilled 

spirits for the fiscal year 1951 amounted to $1,746,005,581, as compared with $1,421,081,478 for the preceding year, representing an increase of 22.9 percent. 

The total excise tax collections on domestic distilled spirits for 1951 

amounted to $1,573,643,803, as compared with $1,294,737,368 for 

1950, an increase of $278,906,435, or 21.5 percent. The total excise 

taxes on imported distilled spirits for 1951 amounted to $172,361,778, 

compared with $126,344,110 for 1950, an increase of $46,017,668, or 

36.4 percent. 

The total excise tax collections from all domestic and imported 

liquor taxes during 1951 for distilled spirits (exclusive of seizures, 

penalties, etc.), fermented malt liquors, and wines are compared with 

such collections during the preceding year in the following table: 

Source 

Total excise tax collection Change 

Fiscal year 

1951 

Fiscal year 

1950 Amount Percent 

Distilled spirits: 

Domestic $1, 573,643,803 $1,294,737,368 +$278,906,435 +21. 5 

Imported 172,361, 778 126,544, 110 +46,017, 668 +36. 4 

Total 1, 746,005, 581 1, 421, 081,478 +324, 924,103 +22.9 

Fermented malt liquors 665, 009, 720 667,410,819 —2, 402,099 

Wines: 

Domestic 63, 515, 970 70, 001, 250 —6, 485,290 —9.3 

Imported 3, 737,933 2, 599, 748 +1,138,185 +43.8 

Total 67, 253, 903 72,600,998 —5,347,095 —7. 4 

Grand total 2, 478, 264,204 2,161,093, 295 +317,174, 909 +14. 7 

Production of distilled spirits.—The total production of all distilled 

spirits for the fiscal year 1951 (by registered and fruit distilleries) 

amounted to 401,452,796 tax gallons, as compared with 208,235,050 

tax gallons produced during the preceding fiscal year. The production of whisky for 1951 amounted to 205,702,460 tax gallons, as compared with 118,760,487 tax gallons for the preceding year. 

Beginning with the fiscal year 1951, distillers were requested to 

report production of whisky, by kinds. Such production was as 

follows: 147,630,180 tax gallons of bourbon whisky, 35,246,437 tax 

gallons of corn whisky, 17,341,662 tax gallons of rye whisky, 76,993 

tax gallons of Scotch-type whisky, and 5,407,188 tax gallons of other 

whisky designated as bourbon mash whisky, rye mash whisky, etc., 

by virtue of being packaged in reused cooperage. 

The production of each kind of distilled spirits, produced by registered or fruit distilleries, for the fiscal year is compared with such 

production during the preceding year in the following table: 

Distilled spirits 

Fermented malt liquors 

Wines 

Total 

+W. 8 

—.4 

—7. 3 

+14. 8 2, 546,807, 925 2, 219, 202, 085 +327, 605,840 
Tax gallons Change 

Tax-paid withdrawals of distilled spirits 

Whisky: 

Bottled-in-bond 

Total 

Brandy 

Rum 

Gin 

Vodka 

Spirits 1 

Total 

Alcohol 

Grand total 

Included with spirits in fiscal year 1950. 

+13. 6 

+26.4 

+21. 0 

131, 800,937 

174, 625, 188 

Amount 

+79.7 

+22.6 

Tax gallons Change 

Production of distilled spirits 

Fiscal year 

1951 Fiscal year 

1950 Amount Percent 

By registered distilleries: 

Whisky 

Brandy 

RumBeverage 

Gin

Industrial 

Vodka 1 

Spirits 

Total 

By fruit distilleries: 

Brandy 

Spirits 

Total 

Grand total 

205, 702, 460 

184, 655 

240,826 

1, 789, 354 

8, 962, 289 

148, 101 

148, 264, 970 

365, 292, 655 181, 512, L44 

118, 760, 487 

59, 235, 847 

215, 850 

1, 664,898 

4, 735, 862 

+180, 779, 711 

+89,177, 224 

+86, 941, 973 

+184, 656 

+24, 76 

+224,45

9

6 +4, 226, 427 

+11. 6 

+14. 3 

+89.2 

+150.5 

+98.0 

401, 452, 796 

36, 160, 141 

208,235.050 

5 364, 004 

18, 358,102 

23, 722,106 

+193, 217, 746 

+12, 438, 035 

+6, 035, 827 

+6,402, 238 

+112.6 

+34.9 

+52. 4 

+92.8 

11, 399,831 

24, 760, 310 

+73.2 

50 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

I Included with spirits in fiscal year 1950. 

Tax-paid withdrawals of distilled spirits.-Distilled spirits (whisky, 

brandy, rum, gin, vodka, and spirits) may be tax-paid in bulk and 

withdrawn from registered and fruit distilleries and internal revenue 

bonded warehouses, and alcohol may be tax-paid in bulk and withdrawn from industrial alcohol plants and bonded warehouses, for 

bottling without rectification, for use in the production of rectified 

products, and for nonbeverage purposes. Distilled spirits bottled in 

bond are tax-paid at the time the cases are withdrawn from internal 

revenue bonded warehouses. 

The total tax-paid withdrawals of all distilled spirits (including 

alcohol) amounted to 174,625,188 tax gallons during the fiscal year 

1951, as compared with 144,123,699 tax gallons for 1950. 

Tax-paid withdrawals of each kind of distilled spirits for the fiscal 

year 1951 is compared with such tax-paid withdrawals for 1950 in 

the following table: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 51 

Tax-free withdrawals of distilled spirits.-During the fiscal year 1951 

a total of 45,080,342 tax gallons of distilled spirits were withdrawn 

tax-free, which includes 9,509,670 tax gallons of spirits withdrawn 

tax-free for use in Government owned plants for the production of 

butadiene for the synthetic program, as compared with 26,035,654 

tax gallons for 1950. It also includes 9,021 tax gallons of spirits 

transferred to denaturing plants for denaturation, as compared with 

211,609 tax gallons for 1950. 

Transfers for redistillation.-In the first two months of the fiscal 

year 1951, during which authority for such transactions remained 

effective, 8,826,019 tax gallons were transferred to industrial alcohol 

bonded warehouses for redistillation, as compared with 27,932,979 

tax gallons for 1950. 

Materials used in production of rectified products.-The total taxpaid domestic and imported distilled spirits and wines used in the 

production of rectified products during the fiscal year 1951 amounted 

to 122,529,358 proof gallons, consisting. of 37,801,722 proof gallons 

of whisky, 45,893,475 proof gallons of spirits, 34,675,480 proof gallons 

of alcohol, and 4,158,681 proof gallons of.other materials. (A -breakdown of domestic and imported distilled spirits and wines used in 

the production of rectified products is included in the Appendix.) 

Production of rectified products.-The total production of rectified 

products for the fiscal year 1951 amounted to 122,373,347 proof 

gallons, consisting of 108,152,354 proof gallons of whisky, 7,790,752 

proof gallons of gin, 3,518,490 proof gallons of cordials and liqueurs, 

and 2,911,751 proof gallons of other products, as compared with the 

total 1950 production of 107,861,483 proof gallons, consisting of 

94,907,517 proof gallons of whisky, 7,784,318 proof gallons of gin, 

2,946,210 proof gallons of cordials and liqueurs, and 2,223,438 proof 

gallons of other products. 

Consumption of distilled spirits.-The total distilled spirits bottled 

during the year (exclusive of distilled spirits bottled for exportation) 

amounted to 195,068,320 wine gallons, of which 141,023,607 wine 

gallons were rectified products, 41,663,254 wine gallons were unrectified products (other than bottled-in-bond), and 12,381,459 wine 

gallons were bottled-in-bond products. This compared with a total 

of 161,117,048 wine gallons bottled during the fiscal year 1950, consisting of 123,893,080 wine gallons of rectified products, 26,327,221 

wine gallons of unrectified products (other than bottled-in-bond), and 

10,896,747 wine gallons of bottled-in-bond products. The total 

whisky bottled amounted to 167,508,763 wine gallons for 1951 as 

compared with 139,653,133 wine gallons during the prior fiscal year. 

The total rectified whisky bottled during the fiscal year 1951 contained 

35.0 percent of whisky, as compared with 35.1 percent for 1950 and 

35.4 percent for 1949. 

Stocks of distilled spirits.-The total stocks of whisky, brandy, rum, 

gin, vodka, and spirits as of June 30, 1951, amounted to 901,106,188 

original tax gallons, as compared with 708,562,193 original tax gallons 

as of June 30, 1950, or an increase of 27.2 percent. The stocks of 

whisky increased from 643,279,511 original tax gallons as of June 30, 

1950, to 751,233,178 original tax gallons as of June 30, 1951, or 16.8 

percent. The stocks of whisky 4 years old or older amounted 

to 155,564,166 tax gallons as of June 30, 1951, as compared with 
52 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

91,147,103 tax gallons as of June 30, 1950, an increase of 70.7 percent. 

The stocks of spirits increased from 50,691,314 original tax gallons 

as of June 30, 1950, to 134,816,711 original tax gallons as of June 30, 

1951, or 166.0 percent. 

Specially denatured rum.—During the year there were produced 

1,201,947 wine gallons of specially denatured rum, as compared with 

1,084,077 wine gallons for 1950. 

Fermented malt liquors.—Production of fermented malt liquors 

during the fiscal year amounted to 88,976,226 barrels, or 0.2 percent 

more than the preceding year (88,807,075 barrels). Tax-paid withdrawals were 83,246,162 barrels, or 0.3 percent less than the preceding 

year (83,511,994 barrels). Tax-free withdrawals for export were 

859,254 barrels, an increase of 330,549 barrels as compared with the 

fiscal year 1950. 

Wines.—Production of still wines amounted to 136,300,127 wine 

gallons, or 32.4 percent more than the preceding year (102,966,972 

wine gallons). Tax-paid withdrawals of still wines amounted to 

123,253,307 wine gallons, or 7.4 percent less than the preceding year 

(133,055,099 wine gallons). Tax-paid withdrawals of domestic 

sparkling wines amounted to 23,789,448 half-pint units, an increase 

of 13.6 percent from the preceding year (20,934,246 half-pint units). 

Tax-paid withdrawals of vermouth produced at wineries amounted 

to 2,673,420 wine gallons, an increase of 15.9 percent from the preceding year (2,306,526 wine gallons). Tax-paid withdrawals of aperitif 

wines produced at wineries amounted to 234,881 wine gallons as 

compared with 219,608 wine gallons for the preceding year. Production of distilling materials at wineries (to be used at fruit distilleries) amounted to 289,521,298 wine gallons, or an increase of 48.6 

percent as compared with 194,890,132 wine gallons, for the prior 

fiscal year. 

Production of ethyl alcohol.—The total ethyl alcohol production for 

the year amounted to 444,935,011 proof gallons, as compared with 

313,535,129 proof gallons for 1950, an increase of 41.9 percent. 

Importation of ethyl alcohol.—The total withdrawals from customs 

custody for the fiscal year 1951 amounted to 200,379,401 proof gallons. There were no withdrawals for the fiscal year 1950. 

Tax-free withdrawals of undenatured alcohol.—The total tax-free 

withdrawals of ethyl alcohol during the year, consisting of withdrawals for denaturation, for the use of the United States, for hospital, 

scientific and educational use, for export, for transfer to customs 

manufacturing bonded warehouses, and in Puerto Rico for medicinal, 

beverage, and other purposes, amounted to 493,699,293 proof gallons 

of domestically produced ethyl alcohol (including imported alcohol 

mingled with domestic alcohol), and 23,555,685 proof gallons of 

imported ethyl alcohol (not mingled with domestic alcohol), or a 

grand total of 517,254,978 proof gallons. 

The total quantity of domestic and imported ethyl alcohol withdrawn for denaturation during the year amounted to 455,999,873 

proof gallons. (This represents the quantity of domestic and imported alcohol and spirits (impure distillates) produced by registered 

distilleries and redesignated upon receipt at denaturing plants as alcohol, which was actually used at denaturing plants for denaturation, 

in lieu of the quantity transferred to denaturing plants as reported in 

REPORT OF COMMISSIONER OF INTERNAL REVENUE. 53 

prior years as withdrawals for denaturation, as during the current 

fiscal year both domestic and imported alcohol was removed, without 

denaturation, from denaturing plants for use of the United States.) 

The total quantity of domestic and imported ethyl alcohol withdrawn 

for use of the United States amounted to 58,685,186 proof gallons, of 

which 57,519,396 proof gallons were withdrawn tax-free for use in 

Government owned plants for the production of butadiene for the 

synthetic rubber program. During the year a total of 2,383,124 proof 

gallons of domestic and imported ethyl alcohol were withdrawn for 

hospital, scientific, and educational use. 

Tax-paid withdrawals of ethyl alcohol.—During the year there were 

tax-paid 42,824,251 proof gallons of ethyl alcohol as compared with 

40,564,876 proof gallons for 1950. The quantity of ethyl alcohol 

produced for beverage purposes by industrial alcohol plants is not 

available. The best available figure is the quantity of domestic ethyl 

alcohol used in production of rectified products, which amounted to 

34,675,480 proof gallons for the fiscal year 1951. 

Stocks of undenatured alcohol.—As of June 30, 1951, the stocks of 

domestic and imported ethyl alcohol amounted to 118,766,184 proof 

gallons, as compared with 23,247,967 proof gallons as of June 30, 

1950, an increase of 410.9 percent. 

Production of denatured alcohol.—During the year there were produced 243,998,614 wine gallons of specially denatured alcohol, as 

compared with 170,259,583 wine gallons for the fiscal year 1950; and 

1,438,564 wine gallons of completely denatured alcohol, as compared 

with 4,414,058 wine gallons for the fiscal year 1950. The total production was 245,437,178 wine gallons, as compared with the total 

production of 174,673,641 wine gallons for 1950. 

The quantity of specially denatured alcohol used in the manufacture of synthetic rubber amounted to 17,415,696 wine gallons for the 

fiscal year 1951, as compared with 3,872,867 wine gallons for 1950. 

Production of vinegar.—The production of vinegar by the vaporizing 

process for the fiscal year 1951 amounted to 8,884,283 gallons (100-

grain strength) as compared with 14,448,276 gallons (100-grain 

strength) for the fiscal year 1950. 

Production of volatile fruit-flavor concentrates.—The production of 

volatile fruit-flavor concentrates for the fiscal year 1951 amounted 

to 387,980 wine gallons as compared with 26,201 wine gallons for the 

fiscal year 1950. 

Assessments.—There were received and reviewed for tax liability 

during the year, 8,213 reports of inspection and investigation by field 

offices, as compared with 7,118 during the year 1950. The review 

disclosed that liability- to taxes in the amount of $2,479,159 was incurred in 3,511 of such cases, as compared with 3,233 cases, in the 

amount of $1,812,984, in the fiscal year 1950. 

During the year the Alcohol Tax Unit certified to the Commissioner 

435 assessment lists, totaling 3,535 items aggregating $2,533,341. 

Claims for redemption of stamps, abatement, and refund of taxes.— 

Claims for redemption of stamps, abatement of assessments, uncollectible assessments, and refunds of taxes, received or reopened during 

the year totaled 7,271 and amounted to $2,820,194, as compared with 

15,876 claims amounting to $11,304,334 during the preceding year. 

973739-52-5 
.54 REPORT OF COMMISSlONfJU OF INTFll'{NAL nEVENm~

There were allowed 7,635 claims 'which amount.ed to $2,359,.500 

compared wi~l~ 13,940 cll\iIJ~s a mount,ing t? $11.4!?8,88i5 during 

yoar 1950. 1 horo \n\['~ I'e]ocf.ed .52;3 dUllns, wluch arnouutod 

$:389,086, us comparod WJt,h 834 clnulls umollnt.UJg to $(i28,312 in 

previous year. ·Tho number of chtirns on Ilt1I1d at tho end of the v, was 1,049 uggl'(.\gating $772,755. • 

Olaims jor retnission oj tau,s on d£stilled spirits and 'lL-ine'~'-'Dllri

the yoar t!wl'e were recoivpd 977 cla.ims, nmountillg t.o $3 46589' 

compured wit.h :3,441 claims, amounting to $16,6;38,367, 'ree~iv,' during the proceding yeul'. 

T!~or~ wero ~I~owed dUl'in.g the .rOIlT 6:H clu.ims for romis.sion of tax: on distilled Spll'ltS, llrJIollntlllg fo $:3,19 J,94<1, llud 24:~ dlUms for I 

mission of t<tlX 011 wines, ll.UlOlll1ting to $306,715, as compared "i 

tho allowance, in 1950, of 2,767 claims fo!: remission of lax on distill 

spirits, amounting to $15,814,175, und 249 claims for remisnioll of 

on winos, ~Ulounting ~~' ,$990,262. Th~re. were I:e~ett,(~d during tb 

yenr 88 cllluns for rerrllSSlOU of tnx on di'3tJ.Il(~d spmts, amoullling 

$14,185, nnd 66 clnims for remission of (a.x on wines, amounting 

$5,835, as tomparnd with 766 e1nims for remission of tax on distill 

spirits, amounting t.o $182,935, nud 84 olaims for remission of tax 0 

wines, amounting to $8,282, which wore rejected in 19150. 

Tho roduct.ion 10 t,he llUmber of daims rec(~ived and processed w 

due t,o the cnnct.ment of Public Llt\v 448, Eighty-fu'st Congr'('SS, 

f(~r.tive Sept.embN' 1, 1950, which s-reatJy libeTlllized provisiolls of la' rellltin~ to relicf from tnx on distilled spirits lost 01' destroyed wbU 

in boml. 

Claims jor dr'awback oj tax on diiSt1'J1-ed spirits u.~ed 'i.n nonbe prQd'uct.~.-During the yCllT 4,027 claims nmount,ing to $3:3,538,7, . 

were received, compared with 4,060 clnjms amounting to $28.375,106. 

received dlll'ing t.he preceding yenr. There were nllowed this y, 

4,016 ch.ims amounting to $3<1,072,660, eompn.red with 3,076 dai 

ll,rnolllltiug' to $28,008,794 tll!owl'd in the yen!' 1950. There w<'I'e 

jected dll.dug the yetiI' 1() dl1ims tlmountiug to $19,3D:'), compared wi 

30 dilims nmolUtting t.o $6:3,01<1 rejected in Ole yenI' 1950. 

Export daims.-During t,he yem' there were rcceiv<'d 5,014 clai 

amounting t.o $3,217,691, for dl'll\vbllCk of t.a:\: on t,he following prod, 

ucts exported: distilled spirits and wines bot tIed 01' packaged especi 

for export" distilled spirits exported in ol'igiunl pncknges, nlcohol ~s'

in Hnvoring extl'tlcts Il-lld toilet and metlieinal prepantt.iolls, ltn~l std. 

IlS compnrel1 with 5,221 claims lIf1lotiuting t.o $3,05H,094 l'O(,(·IVOO. 

t,he :rear 1950. Thore were Illlo\\'ed t,his yeal' .5,103 dnims amountl 

to $3,352,963, as compared with 5,010 cln,ims I\JTIounting t,o $2,9~

677 allowed in t,he year J950. During Ute .yc·nr 4 claims llm0l;lnU 

to $41,056 were rejected, as eompllred with 7 elilims I1ffiOllntmg' 

$6,083 rejected in the year 1950. 

Offers tn compro1niAJe 'Ilnder intel'nall'U)&1I1le 1(lI.l.'s.-Durin~ t,he 'y~1

2,9l4 offors in compromise I1gg1'l~gllting $2!):),480 w()I'e. I'OCOIY0I1, 2,~

oirel's llggl'cgn.ting $276,355 woro uccopted, and 126 ofIor~ ag:gn·gn 

$20,057 worc roject.ed; no offers wore rot,Ul'lwd to t,JlC (hstrtct, sup 

visors for fUI·ther investigation. These figures Ill'e C'ompllrnblc t? t 

following fOI' tho YOllr 1950: ;.~,85U offors aggregating $:376,724 r('('{'I\'" 

IlEPORT OF COi\rI\ITSSIOKER OF INTERNAL HEVENUE, 55 

• Hers n.go-I"egn,t,ing ~334,879 ncc?ptcd, J44 ofl'ors n~grogl1ting

,69~~~ r0jected find 6 oHers nggr{jgatmg $125 returned 101' flU'ther 

,6,"1' . • Aati'Yfi tLOIl. , I h I I 7.' Al I l A l " . 1 vO~ e. in c01npl'01fll.se 1l'7lc.er t e lief eI'(! COriO' c,rn.~nMll'a.twn 1: Ct.­

:.ver\hc· \'0(11", 200 ofl'(}l's in eompromisc nggregn tiller $6 J,950 were 

U~~~d 189 olTers nggregl1ting $()0,575 wore accoptoll 11 offers ng­

,1 . ' ';:1 ;,if) \VN'() reJ'octed llnd 2 oflel"s ~w!.!TefTnJin{Y $650 were re­ ,,,,rating '" .v 0" to '" 

"'l;> cd to thl') dist,rict supervisors for further invl'stigatiou. These 

.urn " IIrc eo;npll.rnbJe. t.o the following for th(\ vonr 1950: 2:H offers 

r;llting ::;48,170 recoivNI, 21.8 otlors llggregat,ing $2.7,785 l~c.ccpted,

offers Ilggreg~.t,illl7 $:3,9~.') l:lIJ(\('(od and 2 offers llggl'ogatlllg $550 

uriwc! for ftlr~h~~J: IIIvost,tg~tlOn. .. Labo/'otory OdiV'-,.tteS,-DUrIng tho year the labo!'ut,ol'y III 'Washmgton, 

C,. received ~3,644 samples, as compared wtth 5,468 samples for 

prl.\ceding vem', 

The brnlLoh iubOl'fi.tories re(~(\ivetl 38,213 samples during t.~I(~ year, as 

'IDparcJ with 46,759 sampl.es fo~' Lho year 1950. ApPl'?:\lmatcly 20 

cent (If t.he samples cxnnnncd HI t.he field WOl'(' nnrcotlcs. 

P)..iethods for a.nnlyzing winos were improved as t.he result of tho 

use of cllllipm0nt" plll'chnsod lilst y?ar, :\'hor~by t.ho pres!3nC{l of nrt,i­

.cial flavors lind ot;hor a.dllltenHlt~ m willes IS ~nol'€1 roadily ~h)t.cetod,

The Wnshingt,on Inborlltory colhtbomL{~d Wlth t,he AsSOCUttlOn of 

fficiftl Agricultllrn' Chemists in dovdoping nnd selecting methods of 

anal)~St\S for oflieinladoptioll, Colln.borativa work was also done with 

e United ~ations to improve the present methods of l1ssn,Y-lng opium 

and toO dovelop mot.hods for idMtify:ing the c.oun.try of origin. of illegal 

opium. 

The lmul('.h luborll tories annlyzed sllmpl{\s tftkell h.\' officers of this 

ureau and by nllrcot,ic offkers in invostigntiolls of violations of 

tornal H{n-enuo 1l1wS aud rogulations nllll the Harrison-An j,i-Nnl'co tic 

.:t. The chemist,s senell as t(\chnicnl ftc! visors to the dist,rict SupE>rYJ6Ors, llS instruct,ol'S in f;chools conducted in tho fiold offiecs for 

!PlIpec!.?l·s and stol'okeOper-gfluglll'S, nud llssist.ed, as request.ed, in t,he 

Ul8pec~le~1I of plants, permittc(\s and dettlol's whir.h opel'l1to under the 

"'per",slon of tho Unit. Although rout,iuc activit,jos consumo the 

t.el' Plut of chemist,s' timo, mll,ny of the methods of analysis now 

\\f'01'(\ deYd(Jp~d,iIl t,he bnl!lCh lubomtorios aud vlllllllblc suggosOS I'ef] uently 0l1g111:1 te t,herem. 

r ti~tld 111oomtol'J' d<wE>lopocl nil l1utoll1ntic slop (l\st,or (spent boer 

S ,age') and Jl'lIwings were sent to t.he distilling industry.

An_1 nnp,ro\'('d methocl for t,h~\ detormin:"It,ion of methanol hus boon

V• UlOp(\{ .

t ~Nh,(Jd ~o\' ddocling Ilnl1 dotl'rlllillinjf propylono gl);col, glycerin,e, 

tnal ?Plop.\l alcohol was SNlt. to ill! fwld Inborutol'lcs for use In 

T~ZI?g PI'C!uurts for which drnwbnck of til>:' is dnimed, 

. ,~ill (.\lIo\\'lDg l?llPNS W~\["(' jll'/\sent,od i~l t,be nnnlln.l lll(\oting of the 

lIon of OIlI<:1l1,1 A.gnculturnl Chomlsts:
 

ChroOi'ito"r I" . .
 The Fer,,·... np !Il' ..'~dsorpt-lOn of \\' ines Dc!t('r;1\~·l.t. ~.f 'ar101l5 Adsorhent. COI1('"cnt,ritt,iolll; 011 Whi:;ky 

Irllll/I~~ltlIOIl. of Alcohol in WillCS, VCrlllOllths, ami Cordials by Usc of I:;<U ) t') l';ol vent 
56 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The following articles were published: 

Determination of Alcohol in Wines and Liqueurs—Journal of the Association 

of Official Agricultural Chemists 

Wines of the World—book 

Berry and Fruit Wines—mimeographed 

A study of Whisky Stored For Four Years In Plywood Barrels—multilithed 

FIELD INSPECTION DIVISION 

Field examiners, serving as representatives of the headquarters 

office, and operating directly therefrom, continued the inspection of 

field offices in order to examine, coordinate, and supervise the permissive and administrative functions of the fifteen field districts. 

Field examiners also participated as advisors in developing and 

drafting revised procedure and regulations and as reviewers of the 

proposed regulations prepared pursuant to Public Law 448, Eightyfirst Congress, and subsequently conducted training conferences in all 

major districts in order to indoctrinate top-level personnel in the new 

procedures and techniques required. 

One of the major programs during the year was the inspection by 

Bureau examiners of a large number of established plants and permittees to determine conformance with operational requirements and 

the adequacy and efficiency of the supervision of such establishments 

maintained by field office personnel. 

The master meter repair program conducted with the cooperation 

of the National Bureau of Standards was expanded and improved to 

the extent that a considerable monetary saving in the cost of meter 

repairs was effected and the return of serviceable meters to the field 

was facilitated. 

Field examiners continued to develop and prepare instructional 

matter for the guidance of field office personnel and initiated, organized, and reviewed material preparatory to the revision of the Inspectors Manual dealing with the inspection of retail and wholesale 

liquor dealers. 

Since the production of distilled spirits for defense purposes was 

greatly increased during the year, while the production of beverage 

spirits, in anticipation of possible restrictions on the use of grain for 

such purpose, remained large, the amount of supervision required 

reached such a high level that it was necessary to drastically curtail 

the retail liquor dealer inspection program in order that inspectors 

ordinarily assigned to such work might be detailed to plant supervision 

activities. 

During the fiscal year, a total of 223,335 inspections of plants and 

permittees were made by field office personnel, of which 2,995 were 

made pursuant to original applications filed by persons in the beverage 

liquor business or in the industrial alcohol industry. The reassignment of inspectors to plant supervision resulted in a reduction of over 

100,000 in the number of retail dealers inspected. 

Final administrative review of the action taken with respect to 

applications, notices, bonds, plats, plans, and other documents required by law and regulations to be filed in connection with new 

establishments, changes in premises and equipment, and discontinuances involved 17,992 items. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 57 

Other statistics.—Regular monthly and annual statistical reports 

and releases concerning the activities of the Alcohol Tax Unit were 

issued. Considerable work was devoted to the preparation cf statistical reports for other governmental agencies. Statistical tables giving 

detailed information covering plants and permittees, production, 

withdrawals, and stocks of distilled spirits, alcohol, fermented malt 

liquors, wines, vinegar, and fruit-flavor concentrates, claims, label 

activity under the Federal Alcohol Administration Act, and enforcement activities are contained in the Appendix. 

Administrative procedure.--During the year continued improvements were made in administrative procedure relating to operations, 

transactions, and inspections of plants and permittees. In furtherance of the Bureau of Internal Revenue Management Improvement 

Plan, the Procedure Division, operating under the direction of the 

Assistant Deputy Commissioner, Permissive, was reorganized and 

expanded in January 1951 to include planning functions of the Unit 

with respect to permissive activities, and was redesignated "Planning 

and Procedure Division." A new section, designated as the "Rules 

and Regulations Section," was established to devise methods and 

procedures in the form of regulations, manuals, audit procedures, 

mimeographs, circulars, and forms, essential to the governing of the 

liquor industry and the permissive operations of the headquarters 

and field offices of the Unit and for the processing of cash award 

suggestions. 

The work of conforming all regulations to the Federal Register 

Regulations, at the request of the National Archives, continued during 

the year. Revised regulations pertaining to the disposition of substances used in the manufacture of distilled spirits, and the disposition of denatured alcohol, denatured rum and substances or preparations containing denatured alcohol or denatured rum were published. 

Under the Act of June 17, 1950 (Public Law 566, Eighty-first 

Congress), which amended section 3 of the act of June 18, 1934, 

relating to the establishment of foreign-trade zones, by providing 

that liquors and other articles withdrawn for deposit in a zone for 

exportation will be considered exported for the purpose of the internal 

revenue laws generally and regulations thereunder, a proposed new 

Regulations 31 (Part 199) was prepared. To effectuate the law 

during the period prior to publication of the regulations a temporary 

procedure, using modified exportation regulations and forms, was 

placed in effect. 

Shortly after the developments in Korea indicated a need of alcohol 

for the defense effort, a survey was made for the purpose of ascertaining the alcohol and spirit producing capacities of industrial alcohol 

plants and registered distilleries. This survey was completed near 

the end of October 1950, at which time Government owned units, 

built during World War II to produce butadiene from alcohol, were 

placed into operation. Treasury Decision 5814, effective November 

8, 1950, was issued authorizing the withdrawal, in bulk, free of tax 

for use of United States, of distilled spirits from registered distilleries, 

fruit distilleries, and internal revenue bonded warehouses, and alcohol 

from industrial alcohol plants and bonded warehouses, through the 

use of pipelines, tank cars, tank trucks, tank barges, or other conveyances approved by the Commissioner. In order to provide for 
58 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

more flexible operations House-Joint Resolution No. 73, which was 

enacted as Public Law 76, Eighty-second Congress, was introduced 

to authorize the use of beverage spirits for industrial purposes in 

connection with the synthetic rubber program and other phases of 

the national preparedness program, under regulations to be issued by 

the Secretary of the Treasury. At the time this bill was introduced, 

the preparation of regulations to effectuate its provisions was begun. 

This work was completed during the year. 

Various amendments of regulations were made in the interests of 

improved procedures, as follows: 

To incorporate in Regulations 7 provisions relating to the gauging 

of brandy at bonded wineries formerly in the Gauging Manual, and 

to conform Regulations 7 to the provisions of the Act of February 21, 

1950 (Public Law 448, Eighty-first Congress). (T. D. 5798.) 

Authorizing the transfer of alcohol, by pipeline, after taxpayment, 

to contiguous rectifying plants and taxpaid bottling houses, and by 

tank truck to other establishments; delegating to district supervisors 

the authority to approve the establishment of industrial alcohol 

plants, bonded warehouses, and denaturing plants; modifying requirements concerning the construction of alcohol tanks, the painting of 

pipelines, and the specifications for graduations of beams or dials of 

tank scales at industrial alcohol plants, bonded warehouses, and 

denaturing plants; providing for the approval of alternate methods 

of adding denaturants to ethyl alcohol under unusual circumstances; 

liberalizing the requirements concerning the filing of indemnity bonds 

to cover removals of equipment; and incorporating regulations applicable to the gauging of alcohol formerly contained in the Gauging 

Manual, but which were deleted from the current revision of such 

manual. (T. D. 5801.) 

Modifying the limitation on the amelioration of wine by the addition of sugar; providing a standard of identity for "retsina" wine; 

providing a standard of identity for "crackling" wine as a type of 

sparkling wine; eliminating the requirement that champagne and 

champagne type sparkling wine must be white wines so that pink and 

red sparkling wines may bear such designation; modifying the standards of fill for wines; permitting under certain conditions, imported 

vintage wines bottled in this country to be labeled to show the vintage 

year; and affording relief from other technical requirements of the 

regulations governing the labeling and advertising of wines. (T. D. 

5797.) 

Prescribing standards for the solids content of wines, ameliorated 

or sweetened with sugar or sugar and water solution, consistent 

with labeling requirements prescribed by Treasury Decision 5797. 

(T. D. 5830.) 

Conforming Regulations 28 to the revised Regulations 11 and 15 

and the Gauging Manual; and providing, in lieu of an oath, a declaration subject to the penalties of perjury on certain forms relating to 

exportation of liquors with benefit of drawback. (T. D. 5804.) 

Including in the definitions of "substances" in Regulations 17 

the words "charred kegs and barrels" in order that returns may be 

required from distributors of such containers, and eliminating minimum specifications of quantities of raw materials on which records are 

to be maintained by distributors. (T. D. 5821.) 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 59 

Modifying specially denatured alcohol Formula No. 2B to permit 

the use of rubber hydrocarbon solvent as an alternate denaturant to 

assure continuation of the formula if the benzol supply becomes 

critical. (T. D. 5846.) 

It was found that the method of taxpaying spirits gauged in gauging 

tanks was slowing down the removal of such spirits. The method 

required, after the gauging was completed, a prescribed form be submitted with proper remittance to the collector, the receipting on such 

form by the collector and the return to the storekeeper-gauger of a 

certificate of taxpayment, after which the spirits could be removed. 

To obviate this delay, Regulations 4, 5, and 10 were amended to 

authorize the use of the new series of distilled spirits stamps to effect 

taxpayment by surrendering cancelled stamps to the storekeepergauger immediately following the gauge of the spirits. (T. D. 5806.) 

Liberalizing the procedure relating to the rinsing of packages 

dumped for gauging in warehouses and the use of rinsings in rectifying 

plants and tax-paid bottling houses by providing an alternate method 

whereby packages not rinsed in warehouses could be rinsed at rectifying plants and tax-paid bottling houses if the rinse water is tax-paid. 

(T. D. 5809.) 

Authorizing the continued use of the method of taking average 

tare in gauging individual packages as an alternate to the use of bulk 

gauging tanks or the taking of actual tare on each package, to permit 

the industry to continue to operate efficiently until the emergency 

defense conditions relax and the industry is able to obtain bulk gauging 

equipment. (T. D.'s 5822, 5842.) 

Authorizing the temporary use of tank trucks, as an emergency 

measure, upon the showing of the unavailability of tank cars for the 

transfer in bond of distilled !spirits; and the transportation of distilled spirits removed for fortification of wine. (T. D. 5824.) 

During the year a total of 297 cash awards suggestions were closed, 

of which 51 were adopted. The Planning and Procedure Division 

was responsible for putting adopted suggestions into effect, including 

the necessary revision of regulations, forms, and administrative procedure. BASIC PERMIT AND TRADE PRACTICE ACTIVITIES 

Permits.—The Federal Alcohol Administration Act requires all 

bottlers of distilled spirits, rectifiers, wine blenders, producers (other 

than brewers), importers, and wholesalers of alcoholic beverages to 

secure basic permits. The number of outstanding basic permits of 

all classes in effect June 30, 1951, totaled 17,686 as compared with 

18,303 in effect at the end of the previous year. A table, reflecting 

permit activity under the Federal Alcohol Administration Act during 

the year and the number of permits of each class in effect June 30, 

1951, is included in the Appendix. 

In keeping with recommendations made by the Senate Crime 

Investigating Committee, the forms and procedures employed in the 

issuance of basic permits are being revised to permit a more thorough 

screening of applicants. 

Labels.—The Federal Alcohol Administration Act provides that no 

person engaged in business as a bottler or importer shall bottle, or 

remove from customs custody for consumption, any distilled spirits, 

wine, or malt beverages, unless he has obtained and has in his posses- 
60 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

sion a certificate of label approval, or certificate of exemption from 

label approval, covering the labels affixed to the products domestically 

bottled or withdrawn in bottles from customs custody. During the 

year 36,173 applications were received, a slight decrease from last 

year's total of 37,431 applications. A table, showing the volume of 

work handled in this field during the year, appears in the Appendix. 

Owing to numerous complaints from abroad with respect to the 

deceptive labeling of distilled spirits exported from the Virgin Islands 

which, by law, are exempt from the labeling provisions of the Federal 

Alcohol Administration Act, the Bureau obtained the cooperation of 

the Virgin Island authorities in adopting the Federal standards applicable to Scotch and Scotch type whiskies, and applying such standards 

to products exported from the Virgin Islands to world markets. 

Advertising. —For the purpose of determining compliance with the 

advertising provisions of the Federal Alcohol Administration Act and 

regulations issued thereunder, 148,377 alcoholic beverage advertisements, appearing in 30,295 publications, were reviewed during the 

year. Radio continuities numbering 11,322 and 3,648 pieces of 

"point-of-sale" advertising material were also examined. Regulatory 

action of a corrective nature was taken in 833 cases where minor 

technical irregularities were observed. Two cases involving more 

serious irregularities were closed upon the acceptance of offers in 

compromise. As a service to the industry and to forestall the dissemination of improper advertisements, the Bureau reviewed and 

commented upod2,049'advertisements or advertising campaigns prior 

to publication. 

Trade practice.—A resurgence of the "tie-in" sales practices in 

distilled spirits, which was prevalent in the shortage period during 

and immediately following World War II, was noted in connection 

with the importation and distribution of Scotch and Canadian whiskies 

in the United States. Prompt action on the part of the Bureau, 

coupled with a realization on the part of the retail trade that these 

"demand" whiskies would not be in short supply within the foreseeable 

future, appears to have resulted in a virtual cessation of such practices. 

Five permits were suspended for varying periods for violations of 

the terms and conditions thereof; 26 permits were revoked, as required 

by statute, because the holders thereof had not engaged in operations 

for more than 2 years; and 170 cases, involving violations of the 

"permit", "tied-house", and "label" provisions of the Federal Alcohol 

Administration Act, were closed upon the acceptance of offers in 

compromise. 

Interlocking directorates.—Seventy -three interlocking directorate 

applications, submitted pursuant to section 8 of the Federal Alcohol 

Administration Act, were received and approved. 

ENFORCEMENT ACTIVITIES 

Seizures. —During the year 10,177 illicit stills were seized, together 

with 5,545,411 gallons of mash, 163,377 gallons of illicit liquors, and 

2,246 automobiles and trucks, valued at $2,845,345. 

Violations of the internal revenue liquor laws, as reflected by 

enforcement statistics, continued to increase during the year. This 

upward trend was first observed in December 1947, following the 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

61 

abandonment of sugar rationing in June of the same year. The 

increase in violations has been confined principally to the southern 

states. The underlying reason for the large volume of violations in 

the southern states is the preponderance of low income groups which 

furnish the demand for che po 

ap spirits, coupled with the fact that more 

than 40 percent of the population is located in local option counties 

where tax-pai l d iquor is not readily available. 

Arrests and prosecutions. —There were 10,384 persons arrested for 

violation of internal eue liquor laws; recommendations were 

made for

s 

 the prosecution of 

rev 9,033 persons in Federal courts in Alcohol 

Tax Unit cases, an increase of 290 or 3.3 percent as compared with 

0; and 6,197 persons were indicted. There were 5,183 persons 

195 convicted, and as of June 30, 1951, there were 3,658 persons awaitin

g 

grand jury action and 1,632 persons awaiting trial action for inte

rns 

revenue liquor law violations. arole.—During the year one application 

Applications for pardon and p for pardon and 1,012 applications for parole were examined and 

Transportation of liquor into dry territory.—The Alcohol Tax Unit reports submitted. 

has again undertaken the task of enforcing the Liquor Enforcement 

Act of 1936 in so far as the State of Oklahoma is concerned, in view 

of the fact that Oklahoma Senate Bill No. 27 was approved by the 

State Senate February 7, 1951, and by the State House of Representatives on March 27, 1951, and became effective when signed by 

the Governor on April 5, 1951. This legislation entitles the dry State 

of Oklahoma to protection under the Liquor Enforcement Act of 1936 

by the Federal Government. The Act prohibits importation or the 

attempt to import liquors into a dry State unless in accordance with 

the provision of the State law. 

Accident investigations. —During the fiscal year ended June 30, 1951, 

the Enforcement Division of the Alcohol Tax Unit initiated 285 

investigations, completed 307 andl of the Bureau e d rep of Internal Revenue 

orts on 307 accident 

investigations involving personne 

while engaged on official business an damage 

d resulting in personal injury to 

the employees or others and/or property 

e to Government or 

These investigations were made pursuant to Treasury Department private property. . 

Circular No. 808, AT-Mimeograph No. 534, Revised, and ATCircular No. 908 and supplements thereto, in order that the Bureau 

and Department would to

ass properly on claims e in a position to p 

and defend the Goernment's, as well as the employees', interest in 

any suits or other

v action, growing out of the accide n ts, under the 

Federal Tort Claims Act, rated States Emp loy 

Act 

ees Compensation 

Firearms program.—In 

, and the safety program. September 1945 the Alcohol Tax Unit 

began an intensive investigative program to bring about the registration of machine guns, machine pistols, and other firearms coming 

within 

the purview of the National Firearms Act. This program was 

necessitated due to the fact that a large number of armed se rvices 

these firearms 

brought or sent to this country by members of the 

were finding their way into the hands of criminals, either by illegal 

sale or theft, and were being utilized in the commission of violent 

crimes. 
62 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The program is still in force, and as of June 30, 1951, a total of 

105,517 investigations have been conducted, resulting in the registration with the Commissioner of Internal Revenue of 15,641 firearms. 

TECHNICAL STAFF 

The Technical Staff is the final appellate agency of the Bureau of 

Internal Revenue for the determination of Federal income, profits, 

estate, and gift tax liability. It is an independent organization which 

acts for and in behalf of the Commissioner. In general, its work concerns the classes of taxation over which The Tax Court of the United 

States has jurisdiction. The Technical Staff organization is made up 

of an administrative headquarters office in Washington and 12 field 

divisions comprising 36 offices located throughout the United States. 

The duties of the personnel assigned to these field divisions are (1) 

to determine on behalf of the Commissioner the liability of taxpayers 

who have protested the findings of an internal revenue agent in charge 

prior to the filing of a petition with The Tax Court of the United 

States, (2) to consider offers submitted by taxpayers to settle cases 

which have been docketed by the Tax Court, and (3) to consider 

offers in compromise of liability for certain taxes. With respect to 

items (1) and (2), the heads of the field divisions have authority to 

act as the exclusive representatives of the Commissioner in cases 

within their territorial jurisdiction, except that stipulated settlements 

in docketed cases must be concurred in by representatives of the 

Chief Counsel for the Bureau, acting as Division Counsel. 

Any settlement effected by the Technical Staff is final and will not 

be reopened unless it is shown that the disposition involved fraud, 

malfeasance, concealment or misrepresentation of a material fact, or 

an important mistake in mathematical calculation. 

With respect to World War II excess profits tax determinations, the 

Technical Staff's otherwise exclusive jurisdiction is subject to the 

authority of the Excess Profits Tax Council over issues arising under 

section 722 of the Internal Revenue Code. 

Field Offices.—The activities of the Technical Staff Field Divisions 

fall into two main classifications: (1) contested income, profits, estate, 

and gift tax cases not docketed by The Tax Court of the United 

States, including cases in the pre-90-day status, cases in the 90-day 

status, and cases involving overassessments and claims; and (2) cases 

docketed andpending before the Tax Court. The usual procedure 

in the field offices involves informal conferences and settlement discussions with taxpayers or their representatives. The statistical data 

summarizing the work accomplished by the Field Divisions are 

contained in tables 115-118 on pages 234-238. 

With respect to contested cases not docketed before The Tax Court 

of the United States, there were 9,420 on hand July 1, 1950, awaiting 

Technical Staff action, and 920 awaiting action by taxpayers on 

statutory deficiency notices directed or sustained by the Technical 

Staff, or a total of 10,340 nondocketed cases. Receipts and dispositions during the year were as follows: 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 63 

10, 340 

7, 236 

Total 

Dispositions: 

Settled by agreement 

Defaulted after statutory notice 

Petitions filed after statutory notice 

Unagreed overassessments and claim rejections 

Returned to internal revenue agents in charge, without action_ 

Transferred to other Bureau agencies (bankruptcy, etc.) 

On hand at the close of June 30, 1951 10, 207 

Of the number on hand at the close of the year 9,232 were awaiting 

Technical Staff action and 975 action by taxpayers on deficiency 

notices. In addition to the above dispositions, 1,041 subsidiary cases 

were closed in accordance with the action taken in the respective 

basic cases. Receipts of nondocketed cases in 1951 were less by 429 

than receipts in 1950. Dispositions, exclusive of transfers and cases 

returned to internal revenue agents in charge without action, exceeded 

those of 1950 by 251. 

During the fiscal year ended June 30, 1951, the Field Divisions 

directed the issuance of statutory deficiency notices in 2,202 cases. 

In 33.6 percent of these cases the taxpayer did not take an appeal to 

the Tax Court. The comparable percentage for the preceding 10-

year period, 1941 to 1950, inclusive, was 35.3. 

During the year 453 cases wherein the statutory notice was issued 

direct by the internal revenue agents in charge were considered by the 

field divisions of the Staff during the statutory period for filing a 

petition. The internal revenue agent in charge was sustained in 216 

of these cases without an agreement being received from the taxpayer 

and 237 were settled. With respect to the 216 statutory notices 

which were sustained, the taxpayers filed petitions with the Tax 

Court in 92 cases and defaulted in the remaining 124. 

On July 1, 1950, there were 6,369 docketed cases on hand in the 

Technical Staff Field Divisions and 6,115 were received during the 

year. Settlements were effected in 3,336 of these cases, 541 were 

dismissed for various reasons by the Tax Court, and 1,064 were 

submitted to the Tax Court on the merits, leaving a balance of 7,543 

on hand June 30, 1951. In addition to the dispositions summarized 

above, action was taken on 436 subsidiary cases which were closed in 

accordance with the closing of the respective basic cases. Receipts of 

docketed cases during 1951 exceeded receipts of any preceding year 

since decentralization. The average number received annually during 

the preceding 11-year period was 3,937. The average number settled 

during that period was 2,499 and the average number dismissed was 

258. For the 12-year period (fiscal years 1940 to 1951, inclusive), Technical Staff reports show decisions handed down by the Tax Court 

in 12,018 docketed cases. Analyses of these decisions show a total 

of 4,671, or 39 percent, in which the Bureau's posi on was wholly 

On hand July 1, 1950 

Received 

17,576 

4,374 

776 

 1,568 

429 

168 

54 

 7,369 
Settled by agreement 

Defaulted by taxpayer after statutory notice 

Petitions Bled by taxpayer after statutory notice 

Unagreed overassessments and claims rejections 

Total 

42, 243 

7, 896 

15,882 

3,841 

60.47 

11.30 

22.73 

6.50 

4,374 

776 

1,568 

429 

61.20 

10.86 

21.94 

6.00 

69,862 100.00 7, 147 100.00 

64 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

sustained; 4,766, or 40 percent, in which the Bureau's position was 

partly sustained and partly reversed; and 2,581, or 21 percent, in 

which the reau's position was wholly reversed. The percentages 

for the fiscallyear 1951, during which the court handed down 1,0805 decisions, were 40 percent wholly sustained, 43 percent partly sustained and partly reversed, and 17 percent wholly reversed. 

The following schedules reflect the case dispositions effected by the 

Technical Staff over the 12-year period ended with 1951: 

CASES BEFORE THE TAX COURT 

Casm 

Stipulated 

Dismissed 

Tried 

Total 

CASES NOT BEFORE THE TAX COURT 

The field divisions of the Technical Staff ended the fiscal year 1951 

with a conference personnel of 287 and an audit, clerical and stenographic personnel of 348, or a total of 635. 

In connection with the foregoing, attention is directed to table 118 

on page 237 which reflects the work done by the Technical Staff over 

the period 1942 to 1951, inclusive, and the conference personnel engaged therein. 

Compromise, extension of time, and closing agreements.—The field divisions of the Technical Staff consider offers in compromise of 

liability in income and profits tax and certain other types of cases, 

except where criminal prosecution, court proceedings, or delinquency 

penalties only may be involved. The head of each field division has 

final authority to reject any such offer or to recornmend its acceptance 

by the Commissioner. A group in the headquarters office renders 

administrative and specialized technical assistance to the field offices 

in compromise cases. The headquarters office also considers applications for extension of time within which to pay income taxes, and 

reviews for the Commissioner final closing agreements executed under 

the provisions of section 3760 of the Internal Revenue Code. 

There were 3,172 compromise cases on hand July 1, 1950. During 

the year 3,862 cases were received and 3,348 cases were disposed of, 

leaving 3,686 cases on hand June 30, 1951. There were no extension 

of time cases on hand at the beginning of the year. During the year 

53 were received and 53 were disposed of, leaving no cases on hand 

on June 30, 1951. With respect to closing agreement cases, the 

number on hand for review July 1, 1950, was 87. During the year 

238 were received and 247 disposed of, leaving a balance of 78 on 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 65 

hand June 30, 1951. A summary of work done on compromise, extension of time, and final closing agreement cases is shown in table 117 

on page 236. 

Coordination of Field Activities.—An administrative headquarters 

office is maintained at the Bureau of Internal Revenue at Washington, 

D. C. It operates under the direction of the head of the Technical 

Staff in a managerial and advisory capacity. Since final settlement 

authority has been vested in the heads of the field divisions by the 

Commissioner, the headquarters office exercises no general settlement 

function. Its primary purpose is to assure in all field divisions 

efficient operations, uniformity in procedure and in the application 

of the law and regulations, and to provide the head of the Technical 

Staff with information from which he can ascertain the current conditions in each field division and which will aid him in determining 

future operating policies. 

A selective review of cases handled to a conclusion in the field 

offices is made at the headquarters office, the objective of which is to 

secure information that will be of value in the future direction of the 

Technical Staff. Representatives of the headquarters office make 

periodic visits to the field offices to consult with and advise the heads 

of the field divisions, to aid in the solution of pending problems both 

technical and administrative, to determine whether efficient use is 

being made of the personnel, space, and equipment at hand, to ascertain 

future personnel requirements, space requirements and equipment 

needs, and to secure, in general, a well-balanced appraisal of the 

field operations. 

Limited records are maintained in Washington for reference purposes and quarterly reports of the work of the field divisions are 

consolidated and analyzed. The headquarters office also prepares 

all budget estimates for the Technical Staff, allocates funds to the 

several field divisions, maintains certain control records relating 

thereto and assists and advises field division heads in the management 

of their allotted funds. 

OFFICE OF THE CHIEF COUNSEL 

The Office of the Chief Counsel furnishes legal advice to the Commissioner of Internal Revenue and to the Administrative units of the 

Bureau. It renders legal opinions, written or oral, for the guidance 

of officers and employees of the Bureau, arising in the administration 

of such laws as they are called upon to administer The activities of 

the office include the preparation or review of material for publication, 

regulations, Treasury decisions, and rulings connected with such laws; 

the making of recommendations for advisable changes in the laws 

administered by the Bureau of Internal Revenue; the review of all 

closing agreements; the supervision and control of the defense of 

petitions to The Tax Court of the United States, and the determination whether to acquiesce in the decisions of the Tax Court or to 

recommend appeal; to decide what suits should be brought in the 

courts under the laws administered by the Bureau of Internal Revenue; 

to decide what cases should be prosecuted in the criminal courts; to 

decide how suits brought in the courts against the United States or 

Government officials under said laws should be handled ; to decide 

11-year 

period 1940 

to 1950, 

inclusive 

41,918 

27,420 

2,833 

11, 665 

Pace age, 

10th 00 

65. 41 

6.76 

27.83 

Fiscal year 

1961 

4,941 

3,536 

541 

1,064 

Percentage 

67.52 

10.95 

21.53 

100.00 
66 67 

100, 33l.\ 384. ~,~2,Oll t.O..u

~I 2001 

NurnbN'(l11 scs 

W/lRh£nylon office 

.;POR'r OF CO(\'ll'oHS,SIONER OF INTER~AL REVENUl: 

Tot,,\ 

(1"\r:w\«-[ Ilf dnsillr~

ltou tin rtlt"Ttt 

1I ...·Ulf'lIt 

~".It. 1)1\"11"1""".- TIll' WO"I,; of t.h~ 9i,"il Di\-isillll in('11ldrs, I he c!eterd 11'~11 of till' Bllfl'llll'S If'glll POSit 1011, I\l~d tl~(' PI"l'pl1l'.111Ion of lu"­ '1~1~ll 1<'11"1'''; (or th.. DI'(llIrtJ1l('nt ?f:JustL.el" 1~1 nllll(:llOns hrought "PII~.IT" In r('f'OV('I'II1;\('::; ilnl! for lDJUllctlOlls III the l'edcrul c('lLlI"IS, 

!lrl"'.. iii Il.('t.ions hl'oughl, hy 1114' Go\Ocrnlllf'nt ugn,inst, tnxpil., ,"c'r''\, I." 1'1',,1' I I' '.' I 1 '1"1 j'" I . II ....;. '011.1 In~ .'OI!'1PIHlI~·!;, IInl 01 I~rs. . 1(' I IVlSlOn ;;0 us;;emIe 1'\/.\4'1\('1', ol'tlllllt: \\1t11l'S~l'S, IIl1d ";;Slsts Itt the 11"10.1 of f'SI~C'-

o ' II' fur romission 01' mitigntion of forfeiturcs 111111 35 tort ch1iUls tllIll . I '0 II .. ,,('n' CXilII1l1Hld I1n~, fl!lU }' 'p'lIssed upon, .. 

'\;'1'" \ 1.1) DI H5IC!}'''.--' rIllS 111,,18101: has cbl1l'gc o~ nil cases '~,\'ol"~llg .' • PXCI'SS prnht ~J osln t e, and gLft. taxes pendmg before rhe lux 

iP("OlIll. :If till' United SlOt.('s. Counf:c1 assigned to the vHrious fidd C(lU~<l \\.l,id'i w,'rl' ,-ref'll pu IIl1uer t lae deecn trnliza t ion progrll HI of t Ia(, 

tC'I;1 of TllrcrnJl.l ){evpnllc, prepllre nns\\"()rs to petitions flh·d with 

'~I1'·Lx c'o.Il~·t 8!1l1 nuyisl' tll~ \'l~riOllS .Stnff divisio,ns upon kgnl

&b .,iollt' nrJ"\llg LIl lbe dolt"rmmlllton of 1I1COI1ll', profits, estatc} lllJeI 

Cl.r~~ 11IX liabililY· _\11 proposed settl,~mcnts arc concurred ill. by 

un~I'1. COIJns(,1 nlsfl hil.\'e exdu?iv(' uuthorit.y to reprcsent the 

CoiJIIlli<;:,iPl\l'r of [ntl'l'onl Hc,'clluo Ul the defellse of aU cuses ~et for 

ht'8rin;! IlI'forC' ~11l~ T.n~ .C{)ll.rt. The control retards of Ill! .cn 

lIfIlIil!lIl.i1 t~) th(' 11C1(! 11J\'l~I?nS f!l'e prcpllred by, tho Docket Sect'lon. of 

&he Wn$lllngfon olbco. Ih~ Cnlcndllr .and ,CorrespondL'nce Scction h8ndll.~" Itlll·OITI·Spowl.,nrc' With l,he Vllnous fIeld officeso Thi~ <Ii \i~ion nl:-o bas il gmlcrnl supc'nisiou of t.he prepnmtioll of the 

oontl'llb or rite rec()rds 011 n'\Oicw in n.1l enses wherein are filed pt·titions 

lor rl'"i,'w hy the Urtiled Stnlc~ Gin'uit Comts of Appcnls, In 1'u(;h 

J)rot·('I.t1inl7:' ",hel,t} t,he qommiss.io~u:r of In~crni11 Renlllul' is petitioBor, 

this tluty If) pl'rfornwd III the diViSion subJect to l~ppr()vI11 by tho Depari nWII I l1f .r1lst,icr; ill CUBes whCl"e n tnxpn,ycl' is POl,itioner, t.110 di\'ilion hn:- snl,' duU'gf' of th(' pl'CpU ration of the record. Of !.he nppenls 

takt'll tn Tlw Tilx C01l)'( of t,he Ulut,('d Stl\t.es, !),16() Wf>rc closed d1ll'i.ng 

,he yt'nr, Tho mot,hods by which such cnsos wore dosed ltl'e us follows: 

ill aU 

the 1?('par 

t 

repoi.ts 

The om, 

Civil 

an 

work 

in tCTTII\ I 1'\,\·('11\1(1 

the lin 

Tb 

tb F~dt·.

0 

Ja 

t 

!51 

HEPOH'I' ur J\1\n~~10N~H 01" IKTf;HNAL REVENUE 

wlw t ('OInt dt'/'isions SllOllld l)f~ npPf'alcd to Ilig-ber ('Otll'tS; 3.11(\
 

court IIdiOJlS ,tn /IlUk(' 1I/?prOprifltl' H'commf'!1du~iolls to
 

Ill('nt of .Justlce ('''/I("('rnUlg sam". The oHl('c 1S ehargpcl wIth
 

review of llB cnses ill whic'h it is propasp(1 to llbntp, refund, or (,l"t.>da
 

hlXl''', illt e!"l'st "find/or pC'lIUl1 ics umOUIl ting ill the case of finy
 

person tn $300,000 lll' 1'\"1'1', lind 10 1ll'l'pure tJw requin~d
 

the .Joint COIIJ!/'P8~i(11Ial COOllllil ke on InlcJ"l1l11 He\,('nue TUXUlion.
 

t.hl' SlIpf,('\,j"jcllI "f 1111' Ill'lioll Oil ,'lnilT1~ fur rt'wi'lrJ uuder s(~("tioll 3­


of the IIlINIlHI HI'\'i'lPJI' Cod,:: lind the pNforllHUl('(' of the flllll'li,
 

prc~l'riht:d fOl' til(' (;cllI'I'nl COllnsel b,Y sect ion :3701 of the lIlll'
 

Rll\'/)lIl1L' Cod,' ill CIllllll'(" iOll "'il h i {:reT's ill cOlllpl'omist:.
 

is mllde III' IJf f'i~llt di\'isinn~-yiz, AJ,-()h()l Tax, Appeuls.
 

.'Inim!>, lHtt·l'pI'NfLli\(·, Ll'l!islotioll amI Reg'uliltion~ PennI,
 

RCVlc\\'-t ht' elii,·f ('OW1'S('I'S COlill1Utt el' and the l!~ngi.ncers
 ~lI(JitoJ"s SrcLioll. A dl·tailed statement, in stHtisticlll form, of
 

work hnndll'd II)' ('('I'laill ,or Ill(' ,livisions will be found in !,he slllti1'li
 

tn ull's in t hll APIJl'lld ix lllldt'J" tlle hmuling "OHiee of Chief CounseL"
 

AI,conol. T.\x n[Vl~[()N,-Tbis di~'isiol1 hallllIes the legal nI'isill~ ill <;01111(',"' ion wi Ih t lw nd mill iSlra Iion fUll.! enforcemen t uf tb 

in t 111"1111 I ['I' \'e/\llt' Iiq,uot· luws; t.llt.J provisions of tho 

Inwl' II lid ol,hN l'\IUl,UI ('s, illollld iug- Ib~J Fedel'ul FirNl.l'InS Al't IIntl tb 

Aet of August. 0, 1~Hn, J"(.lntillg to ccrtn in fireal'ms; t h(~ FedNil..1 Alcohol 

Admini!>t 1'lIl,ion Ad,; t,lH' 'FI·dc·ntl Tort Gluims Ad insoful' llS rmploYe 

of thu 13111'01lU of lllte'mlli Hevenuc ilore il\\"oh'(-llI (except, 

detonninnt,jon of dnillls of $:')00 0)' mon° 01' involving unuslla,] 01' nov, 

questions of lilW)1 und sl'i:t,ions 12GI-126.5 nlft! 3615 of Title 18 of tl 

Unit.od St.u.(('s Cod('. The Wlwk iocJud/'s t.hl' })I'e}llll'tltioo of opinio 

Slod brif'fR 1'1'1n.ting to il,s.c;c...~IllCJJt" l'olleC'l,ioll, l.tbntcmellt, and refun 

of liquor tuxes and )ll'llult il's.: l,lXI'S, rrgist nl t ion nnt! li('enses rt'spt'ct.iu 

:l'l'tnin firC'lll'JIli'; COIIIIWc)lllisl' of I'i\'il nlld eriminulliu,bilities; J"('missioD 

01' mit,igltt.ion of fOl'f('itlll'('S; Mill the sl'ttlement of claims. 

divisioll }llocpnl'ps l'itu t iOlls 1Q l."£'\'okc indu~ll"jnl nnd denll.t.lin'd nltlObol 

J1<'l'Inits, j1J1,rf jripil,tl,g in pel'mit hearings lmd ill tIll' rcvi('w of n'yO 

tioll I'ceol'ds, nil" P('I'fol'm" similur work in ('onnt:f'lioTl. with 

iSSlll11lI'C, slIsp(,nsiOll und I'('\'ol'n(ioll of pI~l'1nits under tht' 

Alcohol Ariminislr'llliM) "\f't. It IISSisl;; the D('purtlJ]('nt of Jl1s!lee.lD 

(·ivil nod t'l'illlinal ('IIS<,:" undc'l' lhl' laws in conn('cti()n witb wllll·h I 

II'gal wot'k IIl'ises; gi\"l'~ 11'~1I1 udvin" to tbu Deputy ('ommissi~mer

the .\1<':0 hoI TllX L"ni I., disl riet SUpt'l"\'i;;ors, lWel other OtfiCIllJ9 

questions involvillg' intl"'IwetuLioll. 01' constructioll of soid 

pmpu I'OS l'C'ports on Irgil:\1 II t ifIII I'('lllting to the tnxa.t ion or ('011 troJ 

liqllOI'S our] cl'l,tuin fil'('f1I'msi l'f·yj{\WS J'f'gUhlfiolls isslI('d under 

IllWS in cOI1llf'clion "'it" whit-h it:; I(~g:ul "ork ilrises l1nd 1111 ('(! 

spondulltc pl'l'pHrl'd in the Alcohol Tnx rnit invol\'ing lcglll que9110j 

Work pl'l'fornwd h.\O this divl!:;i,,",. in Wl1shingtun nnd in tht· fir 

dmillg' tllu yl'lIl' illrllldl'd 1ll"t'IXII'ution of :3,092 mcmonllulu. 

briefs, (i,:WI) tJpillion,;, <l(I:{ lill('I~, 1I1ld 29 indictn1l'Jlts. In cOIII~('~I!

with Ille·oho!nnd 1-'j'd.'lolll .\It'olt..l ..\dllliuistrilt,ioll pl.'rmits, the tll\"191' 

prepl1l'ed 2:1 dl'liiull'; of ll.pplil'utious. (HJ notices of c()nt('JIlpl~1

c1ellinls of lIJ1plic:llliollS, li9 C'illlliolls fur rC'\'oclItioll olld SuspdI.SI'. 

lIud tun onl(Ors ill SlISpf'IISin(l lind l.'I'\"o<'utioll prot'('cdings, ulld pllrll 

putI'd ill ~I forlllullll\fl 2fl illfol'llllli hl'urings. Rt·\"il'w work indud 

:3,204 eflst! !'l'pflrt., IIllel 2,nS(I f'olllpro,nisc etl.s{'~. In addition, 
68 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

when requested by the Department of Justice. Stipulations of fact 

for the use of the Department of Justice and for submission to the 

courts in actions in the district courts and in the Court of Claims are 

examined and approved, modified, disapproved, or new stipulations 

prepared. The Bureau's legal position is determined also for purposes 

of institution of suits, appeals from adverse decisions, petitions for 

certiorari, and compromises of civil cases pending in the courts. The 

division also acts in an advisory capacity to the administrative officers 

in the collection of taxes generally. 

It also handles all cases in which liens for taxes are involved in 

mortgage foreclosure actions pending in Federal and State courts, and 

considers all applications for the release of Federal tax liens and the 

discharge of property from such liens which is permissible under sections 3673 to 3677, inclusive, of the Internal Revenue Code. 

CLAIMS DIVISION.—Thee Claims Division is comprised of four 

sections: Processing Tax, Reorganization, Bankruptcy and Receivership, and Compromise. 

The Processing Tax Section has jurisdiction over all matters involving processing, floor stocks, compensating and custom processing 

taxes, as well as over unjust enrichment tax matters not within the 

jurisdiction of any decentralized office. 

The Reorganization Section is charged with the duty of protecting 

the interests and claims of the United States in proceedings instituted 

under sections 75 and 77, and Chapters X, XI, XII, and XIII of the 

Bankruptcy Act. In the 873 cases disposed of during the year, 

Federal tax claims were filed amounting to $8,896,704. Of the 

afore-mentioned 873 cases, 267 cases which involved the amount of 

$2,771,620 were proceedings instituted originally under Chapters X, 

XI, XII or XIII of the Bankruptcy Act which were changed later to 

liquidation proceedings. The remaining 606 cases involved $6,125,084, 

of which the amount of $5,708,144 was collected. 

The Bankruptcy and Receivership Section handles all legal work 

incident to the protection of the interests and claims of the United 

States in bankruptcy and receivership proceedings. In the 5,719 

bankruptcy and receivership cases disposed of during the year, Federal 

tax claims were filed amounting to $20,354,956. Of the aforementioned 5,719 cases, 23 cases which involved the amount of $1,355,649 

were instituted originally as liquidation proceedings which were 

changed later to proceedings under section 75, Chapter XI or Chapter 

XIII of the Bankruptcy Act. The remaining 5,696 cases involved 

'F18,999,307, of which the amount of $5,958,782 was collected. 

The Compromise Section handles the legal work incident to the 

Federal tax claims filed in proceedings relating to corporate dissolutions, insolvent banks, assignments for the benefit of creditors, and 

estates of deceased taxpayers. In the 2,514 cases disposed of during 

the year, Federal tax claims were filed amounting to $12,633,022. 

Of the afore-mentioned 2,514 cases, 47 cases which involved the 

amount of $1,690,414 were transferred from the Compromise Section. 

The remaining 2,467 cases involved $10,942,608, of which the amount 

of $5,544,783 was collected. 

INTERPRETATIVE DIVISION.—The functions of this division consist 

of the preparation of letters and memoranda, for the signature of the 

head of the division, the Chief Counsel, the Commissioner, or the 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 69 

Secretary, interpreting the internal revenue statutes (except such as 

relate to taxes on alcoholic beverages), the Federal Insurance Contributions Act, the Federal Unemployment Tax Act, and The Railroad 

Retirement Tax Act; the review of all correspondence, for the signature 

of the Commissioner or of the Secretary or of an official of his office, 

containing a ruling or opinion of the Bureau and routed through the 

Chief Counsel's office for approval; assisting in the preparation and 

review of briefs to be filed with The Tax Court of the United States 

in key cases; reviewing actions on decisions in special cases ;reviewing 

closing agreements covering proposed transactions; assisting in the 

preparation of income tax and other forms; editing the material submitted for publication in the Internal Revenue Bulletin; and the 

preparation of opinions and rulings in special cases assigned by the 

Chief Counsel. Members of this division hold conferences with taxpayers and also participate in conferences when so requested by the 

administrative branches and units of the Bureau of Internal Revenue 

or by other divisions of the Chief Counsel's office. 

Included in this division is the Digest Section, the functions of 

which are to preserve, digest, and make readily available to the members of the Chief Counsel's staff all opinions, rulings, and other 

documents which have been prepared or reviewed by the Chief 

Counsel's office. 

This division began the year with 190 cases on hand, received 

2,141, and disposed of 1,975, leaving 356 on hand at the close of the 

year. 

In addition to the formal consideration and action in the cases 

above noted, there has been a large volume of special and miscellaneous work done, a statistical summary of which is impossible. 

LEGISLATION AND REGULATIONS DIVISION. —The regulations issued 

under the internal revenue laws, and tax conventions with foreign 

countries, and the reports on legislation introduced in the Congress 

affecting the internal revenue, except such as relate to taxes on alcoholic beverages, are prepared or reviewed in this division. The 

division also considers suggestions for amendments of and additions 

to the various internal revenue laws, and prepares reports thereon 

for the consideration of the Commissioner and the General Counsel. 

It participates in the preparation of income tax and other forms and 

in the drafting of internal revenue laws and tax conventions. 

PENAL Drvistobt.—The work of the Penal Division, including the 

offices of the regional counsel,. deals with practically all classes of 

internal revenue taxes where criminal liability is involved, comprising 

among others, income and profits tax cases, miscellaneous tax cases, 

and employment tax cases. When it is decided that criminal proceedings should be instituted, law and fact letters or criminal reference 

reports are prepared transmitting such cases to the Department of 

Justice for criminal prosecution. This division also considers offers 

in compromise of liability where criminal proceedings have been 

instituted or recommendations for prosecution have been made to the 

Bureau or by the Bureau to the Department of Justice; prepares 

opinions construing the criminal and percentage penalty.' statutes, 

and handles miscellaneous law questions involving criminal cases. 

It also prepares opinions as to whether cases closed by agreement 

under section 606 of the Revenue Act of 1928, and similar provisions 

973739-52---6 
70 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

of other Revenue Acts and the Internal Revenue Code, should be 

reopened because of "fraud or malfeasance, or misrepresentation of a 

material fact." Whenever requested by the Department of Justibe 

or a United States attorney; attorneys from this division assist in 

grand jury investigations, preparation and trial of criminal tax cases, 

and preparation of briefs on appeal. 

At the beginning of the year, 1,932 cases were pending in the Penal 

Division. New cases totaling 925, involving 3,185 tax years and over 

$109,579,000 in tax liability, including penalties, were received, and 

1,135 cases were closed, leaving 1,722 cases pending on June 30, 1951, 

a net decrease of 210. Of the total number of cases received, 806 

were income tax cases, both corporate and individual, 39 were miscellaneous tax cases, 6 were of a mixed nature, and 74 involved miscellaneous law questions. The penal work has been performed in close 

cooperation with the Department of Justice. During the year, 515 

cases, involving 623 defendants, were transmitted to the Department 

of Justice. Of this number, prosecution was recommended in 465 

cases, and in 50 prosecution was not recommended. The Department 

of Justice referred 398 cases, involving 448 defendants, to various 

United States attorneys with authorization to institute criminal proceedings as to certain defendants, while 59 cases were returned without 

prosecution. Indictments were returned involving 415 defendants 

and grand juries refused to indict 17 defendants. Of the number 

reaching the trial stage for the entire year, 41 defendants were convicted, and 283 defendants, involving 256 cases, entered pleas of guilty 

or nolo contendere; indictments involving 78 defendants and 53 cases were dismissed or nol prossed for various reasons, and there were 13 

defendants, involving 13 cases, acquitted. With the decision in April of 1951 that the Bureau would conduct a more intensified tax fraud 

drive against racketeers, gamblers, and others engaged in illegal activities, provision was made for the special handling of such cases. 

Of 98 cases referred for criminal prosecution during the period April 12 to June 30, 1951, 35 involved racketeers, gamblers, and others of 

the criminal element. In addition to the cases referred to the Depart- ment of Justice for criminal prosecution, the Penal Division, upon 

review of the facts, law, and circumstances involved, concluded against 

recommending prosecution in 526 cases. Miscellaneous law questions, 

numbering 72, were also disposed of, not including law questions 

arising in connection with pending criminal cases. 

The division is also charged with the consideration of claims for 

reward under section 3463 of the Revised Statutes and section 3792 

of the Internal Revenue Code. Claims for reward for information 

supplied the Bureau relative to violations of the internal revenue laws 

were filed and disposed of during the year as follows: As of July 1, 

1950, 4,199 claims were pending;, new claims totaling 1,461 were received; 272 were disposed of during the year, leaving 5,388 pending 

on June 30, 1951, an increase of 1,189. Of the claims disposed of, 121 

(2 of which were partial allowances, the cases remaining ()Pen for 

final allowances) were allowed in a total sum of $499,996.67 and paid 

during the fiscal year. The claims pending at the end of the year 

are awaiting the closing of the tax cases to which they relate, the receipt 

of recommendations of the field officers of the Bureau, or administrative action in Washington. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 71 

REVIEW DIVISION—This division reviews overpayments (and in 

some cases overassessments of unpaid taxes) of income, excess profits, 

estate, gift, and miscellaneous taxes proposed for allowance, allowances already made of tentative amortization and carry-back adjustments of income and excess profits taxes, and interim refunds allowed 

to taxpayers entitled to the benefits of section 22(d)(6) of the Internal 

Revenue Code (also deficiencies when coupled with tax reductions 

under review), where the net amount of the tax reduction in a particular case, whether abatement, credit, or refund, exceeds $200,000. It 

prepares the reports to the Joint Committee on Internal Revenue 

Taxation required by section 3777 of the Internal Revenue Code, 

where the net overpayments of income, excess profits, estate, or gift 

taxes exceed $200,000. It also examines and reviews special cases 

referred to it by the. Chief Counsel for the Bureau. 

During the fiscal year 1951, there were reported to the Joint Committee on Internal Revenue Taxation, 341 cases involving total 

overassessments in the amount of $790,712,732.12. The corresponding figures for the fiscal year 1950 were 361 cases reported to the Joint 

Committee' and $476,272,795.32 in total overassessments. 

CHIEF COUNSEL'S COMMITTEE.—The Chief Counsel's Committee 

serves in an advisory capacity to the Chief Counsel and his principal 

assistants, who refer to the Committee cases from all divisions of the 

office. The Committee considers these cases and makes written 

recommendations as to their proper disposition. The Committee is 

also charged with the final review of cases involving compromises and 

closing agreements previous to their being sent to the Secretary of 

the Treasury for his approval. At the beginning of the fiscal year 

1951 the Committee had on hand 531 cases; during the year it received 

3,743 and closed 3,663, leaving1 pending at the close of the year. 

ENGINEERS AND AUDITORS SECTION. S —The Engineers and Auditors 

Section consisting of a group of engineers, accountants, and auditors 

operating directly under the Chief Counsel, furnishes technical advice 

and assistance to the respective divisions, particularly in litigated 

cases, and to the Department of Justice, in connection with cases 

involving engineering and auditing problems principally in the fields 

of accountancy, depreciation, and valuation. During the year the 

section rendered recommendations in 245 cases, acted on re-reference 

of 23 cases previously reported and supplied expert testimony in 5 

cases. 

The Chief Counsel maintains at several of the larger tax collection 

centers a small group of special attorneys who furnish legal advice 

and assistance to the internal revenue officials in the area as well as 

to the United States attorneys. A considerable volume of work, 

mostly of an advisory nature, was handled by this group during the 

year. 

INTELLIGENCE UNIT 

The Intelligence Unit is principally concerned with the investigation, in cooperation with revenue agents and deputy collectors, of 

cases involving alleged evasion of taxes, investigation of charges of a 

serious nature against employees of the Internal Revenue Service, 

and investigation of applications of attorneys and agents to practice 
73 

72 REPORT OF COMMISSIONER OP INTERNAL REVENUE 

before the Treasury Department as well as applications of individuals 

seeking employment within the Bureau. 

During the fiscal year 1951, 3,219 investigations were completed 

which involved alleged evasion of income and miscellaneous taxes. 

Prosecution was recommended to the Chief Counsel in 845 taxpayers' 

cases and directly to United States attorneys in 88 cases. Of the 

cases that reached the trial stage over 96 percent were convicted. 

The investigation of these cases resulted in recommendations for 

assessment of additional taxes and penalties totaling $250,691,004. 

There were 4,885 investigations of applications of attorneys and agents 

to practice before the Treasury Department, and 31 investigations of 

charges against enrolled agents and attorneys. Character investigations were completed on 2,861 applicants for positions in the Bureau. 

During the fiscal year, 77 cases of charges against employees of the 

Bureau of Internal Revenue and 50 cases of a miscellaneous nature 

were investigated. 

CONCLUSION 

In submitting this report for the fiscal year ended June 30, 1951, 

I am pleased to state that every branch of the Internal Revenue 

Service has given its full cooperation to the administration of the 

internal revenue laws. 

JOHN B. DUNLAP, 

Commissioner of Internal Revenue. 

APPENDIX 

STATISTICAL TABLES 
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maltliquors 

RRgER22°4ART.g8E4NRE485R4EgR8EREV.7484 

elgan MggaragVgg05gtagE:g 617 tEgF 

ilgaggiggeRWVE7UggigIg4ggMgag 

44u: at' 

Temporarydealers infermen ted 

maltliquors, 

$2.20 permonth 

ER4gE28888SEERR8883aRggER8ErS8 

6.1dg g ""gilgll4*OUFAgggelgg 

a a ,a KKK 

5,V=4 

EM84 

4 

Retail dealers in 

malt liquors 

at large, 

$22 per year 

88 .. A g 

al 

8E 

AA 

88 

V 

R 

M

88 

el a 4 

R 8 

Retail dealers 

infermented 

malt liquors, 

$22 peryear 

822 .1g.7.: 2 .4.77;ggmt.2am- Var7z A &'- '4:2s sro1.32N 

tagiagggOggn5WIX5AgngggaM 

g^1WIgg r:ga47:Igggffgg's^plaSK 44c6 r: g 

Wholesale dealersinfermented 

malt liquors, 

$55 peryear 

hElaggInggg§gagggg

82RPRREE$82EVE822828M2R8EARR2SERRZE 

agaggggg i ia 

g 4e.5.fe 4.fa.iggemtrgg,sm..64.5.4we 

Brewers,MO barrelsor 

more, 

$110peryear 

5 gMiig51040VIM MO 

8 88rz888838tz888n88 8888 

a 4 

glgA5 

8g888 

ii0 

88 a 

Brewers, less than 500 

barrels, 

$55 peryear 

Districts 

5110 4 , 

'4.11t1i 

gS 

g 

01.0 

A 

Is[120.

4p 

1 

„0 

Ei 

4 gaa

in 1 j 

ania 

II 

gill. a

0 

g 

Zugniagg 

'flan, 

illy 

imaa 

tri t4 

m m 

55FINifingi

RR8REERERgERE8ASM=MARRERRE;RE 

-41 1g laggilaLlagrAW 

ggigr%fiVaicalaWatIgiOig 

i:Logrig gria?; '' a7 ge 4'-$ -7 ': g 

.. -. 

- 

2

546

807

92A

84 

gs

Mgllgagg4g4gWOiggrngal 

IIREE8RX=RASSARREERR8tz2rERER8 

graalltEria:tig50164ringarli 

..; s:e. gms,-7g ageg.6 .44 -7 .: 71 g 

88£1888288RS888X48288288883 82R 

FLOg74 4;100.1'ren"g521 '4 "A'P , 

gg 

28. g 

li 

g 

4

140

12 

NERERF:mgEr.A2. AZSEREESEPARRRER 

Uggg0VgagggWggraM cat 

RgIggnsci°6 4^igqgggEgE■ ge6 

ER8RE5Rag=RERNRESSE8

igagggggg0 

ggE8gERR 

agMbil gan-i MIA 

-7. ,,,ed.i.c.swc4.:4L4-4gurfereaeggalpf 

5 q5:5 

8 8888 

tiCagagg 

t88R88R888 

P.c4 

8888 

OW 

82888 

a , 

:1 

CM 

;': 

>...z.., 

A 

.F. 

Pg 

;•4 

rig. 

..4As 

ii 

zz h

tti.0 

eutoeae.00 

g 

.,p,c)R-g0.1 0 ,; .,qh,,,oRgg, ,1

ttg-fala-t$125e-Alg. 

all 

p1- 

F.A4mook,E.E.glgE.Nmop.>aw:lit 

 iNaplag 

s§ 

4 

me 

.0s3mp. 

› .E,E

-8§ 

973739-152-7 
8 

ZWin 

8828 

,ea 

8 R88 

4 

cis 

8 

44A4saggt 

$22222854 

g 4 ce. 

gg 

88 

Agg 

555 

47.

gggg 

858A 

45e 

A4" 

8888 

S ggr

assness : S."4 0 

gg glkAs 

gg41:1

888R28 1 44V

atd 

agggq 

882385545385 

gg411 

4 g gti4 

Ci 

A 

gg 

4. o.d: 

381 

4

NV 

Aa 

ga 

8 88 

02d 

gi

82 

5 

c.;'s 

a 

S 

gi 

5 8 

114' 

gg 

AS 

845 g4 

gg5 

824 

8 

JkAVE: 

81M8R8M 

Oggg 

8525 

4 

25 

25 

Fig 

85 

7.14 

28 8 

a 

8 

Ra 

sn2 

adg°,4, 

A888 

agf 

Vt 

Receiptsfromspecified sourcesof internal revenue,fiscal y ear ended June30,1951,bycollection districts,State s,and Territo 

A

a -

4 

A 

a 

A 

A 

86 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER OF 
0 

a 

0 

ro 

ro 

Pe 

ro 

co 

o. 

et

103 

. 

dol 

ti 

88g2,82g282844 4 2 

74.110i 2grigg d 606tt 

pl Erg 5..37s5 

9 

• 

434gg 

82844 

9 

8 

8 

ire 

.5 4 

RR 

8 8 

eg-rg 

6660 

6 

gg 

'.7 

8 

8 

c;..‘ 

48 

g 

82463 

8 

4g2 

= 

19- 

0 

00 <4 

2 

8 

6 

al 

atfa4 4g21g 

.q11),aoatr ootme P .Et 6 

F.44.zZ,-4E.7,z,o .P.E, Eauggaa 

ro 

88 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF 

Tobaccomanufactures—Continued Total tobacco taxes 

g 

fligagg6gig 

88g22488242 

graggge . PO 

A4406Uggg'46 

2gogRGS;g8X8 

grqr 

. . , 

g 

66

2888 

4 r, 

.4=1 

g6

nizsgiens 

10- 1.1g 

aig ,1.6 

. .4 

gni. 

2° 

sElgr4 

8 42 

2E2 u 

R 

5:- 

g od 

R8 

Manufactured 

tobacco (chew- ingsmoking, 

and snuff), 18 

centsperpound 

gg 

88 

._ 

c 

t8

glag g 

"6g 

. 

.. g

X89487igg228 

0104 : ^4 cl 6gg 

84" F1 6tg 

R 

g! , 

g 

8 

Rg2 

ggg 

gg2 

Cigarette 

Papers b 

and tubes 

cen

t 

(1 cent) 

2 

8 

8 

8 

§ 

8 

- 

g 

0 

g 

4 

.4 

R 

2 

10 01112 m1;

Class B 

(large),per 

thousand 

$8.40 

k

8 

: 

8 

611 

888 

Class A 

(small),Per 

thousand, 

$3.50 

824%88 2 '-'4 

: gg "t g g 

4 8 

6

egg8el82M 

gZ^gPt": 

g 

g 

2 2 

.^

SR 

. 

1 

8 

CO1101:

tg. 

€ 

ts 2 0 oti 

. 

:: H 

H 

n : g 

t.5 

1 

as 

Lai ms. 

6 

$ 8 

4 

2 

i 

n 

Districts 

1 

g 

11 

'-5.gp rti i4== 

.423dp7.04 

- 

4.514:4 

.4.4.1 

e 

4 WAIIA5 

a 

P. 

g2 

.a s kert.erogl 

kg2MEgA'gcrtg. •

m iy ogzAm z. 

4 

1.1!... 1, 

5t..liN, 

.6).0 

4... 

.c. 

gig 
00 a 

nn 

ns NN 

gg 

PR 282 

'8n 

8 

8 tg 1

88822 

14 

gat aaa 

4

8t8 

gg 8

gggg 

8828 

^ 

11

g8 

28 

1 

ggg 

S2P 

90 REPORT OF COMMISSIONER OF INTERNAL REVENUE I stamp axes 

a 

Satafg2g188p8g21I42288g8gWiggarg18 

EggalgagggrIgga0aggIgnaggagg54 

232P2P82828888222228%2202002488888822 

k.. -. .. . . .... . . 

0.a 0.7 e .4-0,--7-7 ' 0; 

2 8888 P .8 8 8 8 2 %PS XN 88 28 

1 ggg5 =1 0 g " g 'ail" elg gg g g 

Playing 

perpae 

cent 

.4 er .6- , . . 

8 88288 8 t2 2 assn. a 88 88 

Silverbulb 

transfers, 51 

percentof pn 

g grn -70; M 

g g 4 

m 

ngg 7" 

e 

g 4 g 

1111( 

8t 2%8 8 281=8 8 83882 38 8 3 3823 

84 g5g rel= 5748 . Capital r transfers each SIM I valueorfr 

thereof, 1 

cents 

gg 61 -, r :.7 -,g.s73 sc. -, st, cl, 

klgagg$58gangggg40IgggagrInggggg 

R.2832ARR258882P2888P233828.282822828.2 

n mo

m ra q A

ggetIggilsg=48gsgig47.14g,176g411§1g .. . . .4 

ells TI ii f co 

8888 t828P.R88 8388288843888888.2 P8 8 

glgg ggi94g58 ggggOggisggI2X4Ag FA g 

Sales by 

mask 

g4:1,4 

a 

grirgii -grigagaggS5Pg li g 

Districts 

Alabama Arizona Arkansas First California Sixth California Colorado Connecticut Delaware Florida 

Georgia Hawaii 

Idaho 

First Illinois Eighth Illinois Indiana 

Iowa 

Kansas Kentucky Louisiana 

Maine Maryland Massachusetts Michigan Minnesota Mississippi First Missouri 

Sixth Missouri 

Montana Nebraska Nevada New Hampshire First New Jersey Fifth NewJersey New Merios • 

First New York fiwennel ?SparVnrlr 

REPORT OF COMMISSIONER OF 

88PP.828242882P4282424.2 8 2822 ; 

giligMagggggagiEggrA2 ggn 

iNgrggEgriEgWMFOFing g 

g$84

gl0gMggggg8X0g8arigggE1818 

22t88,2888823888088432% 88P88 

,11.4g0108:484.94glig85427 

"4"4 4e°2: 

gag1

Mang§ 

14.74,0 

}gy m Ha tBlis. 

e.24, 11.3MAI 

m 

01A°51 1Negva a, clA 

ZS .boPis„pe. ' 

g m 

 

,sestofl 

at OR oa 

o...sia p..511e. .84,-0 

, tsst x.ar ls5.0 p, FWErZZNEm4INOONEeEgmgEN 0>>WtO 

O 

a 

a 

0 

2 

8 

3 

c
92 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER OF 

Priggr14 

Oggn5lOggAilUgg4W4gg.g1M gOgggi 

4g4:5217ftSSRZRAS4SM42R4ISVA etSV-ISS! 

Itglggallgtgagg 'griC 

-,, - 4ea a 4 4 

Otherautomobile 

chassisand bodies,and motorcycles,7 

percent 

2 74-ES 23!:;r2g3Sg s8,z2z '4AK;;2 

i ir5o 5gg5g21 tgg15 144k:55 

,.. 5 

tg2.: '04gg' 2 421'5 g g 0,A 

Automobiletruck chassisand bodies,5percent 

2t.gS2g34'228$22.7Sg8!MgASP44RRM 4RS222r 

an 

g'67.glie:r6ArWg4702:S424WS2.7ig -72g W, 

Oggg5AgOgg5g MLIWagggilg flag?: 

- 

. 

-,- 

Innertubes,per 

pound,9 cents 

4 4 -fl 

2,.,g e 

g 22/Z 

. 44ES * 

Ogg i 

g golgg 

0 rSig 

4 

Tires(whollyor inpartof rubber), perpound,5 cents 

i Mg 1 11 ggISW 

,, .1s1 

.=,' RS 4Pgr'S gASSgS4P2EgS4SS 22g4 a 

0414:: .:1 ES V g5_:WS AS :PS 

@gig rrj 'IV c4 °a 8t :4g$0 

Gasoline,per 

gallon,1I4cents 

4: gg gggigtg "55000g5ggggthggg4 ga

gtg

g 4 

g - gg 05051-ggg5At 

.R N K..7 w -.- cecSte :ci.6n: c4 a 

WZOWnri. 7:i7r0/1,274 

Lubricatingoils, 

Per gallon,6cents 

c., 

.._ 

yyS 

.8 :: g-22282 7.28r4 AV.74 2 2 8 . 

gO5Agg ggtt 05 5 g5 F. 

FA ' P:::411 gggl tt 1-4. 20 2 

,,'s-- 

..,- 

... 

zza4sm7.Nza..,6gmaxam:,,,g,, 

0gtO g1550g5A15tag555gg 

:ffit

5gg 

2g0tV5tUtgggglig Mg' 

! 

" cian S :=4528 a 

5g0 g R5Wg g 

. R 1 er4g 

. .. 

SSSEARIS AgAggVSSS? 8A2fl4 

43 

tgg=

gg50560g ttggIgggtg 55gtgg 

4150 ag-4 0 '0441' 

S :IS Z S S &I 3 

. . 

144 taRVA 1k3 RM $ :.- S 

ggg gl4i got g t° g 5 g 

el OW g a 

gtgtgg - 5 

I agt t' z ,I

W:42S t:AARX Z g2SP,VNS 31412! 

aj 

gggg ggelg g 1g55ig 25500 

6.4t5gt4g1 g ggggg igtg6 a , 4g 1 4e4 N.- ..i 

AMA7+C 

'44g, 22=2.EMg 4:9S:Sg4 :eIg :74

gg ggthi g 'ggg0g $(151 g

'6 qig51 i - '46,t5 geqa 

Ni e a 4 

% 

'a 

4 0 

y

l' 

At. al', 

P• 

4.0 92 . 

otZ 

P. 14M pet 

WC 

...gt 

 4cmg 

.1 — 6Sits-i 

tr 

.°6 ""°"E. E. is git.huPg0 .5eg 6h4onlgtg ce.29 H 

OgalilligigtIMP°111ft wrrZ ■e.wc(rmN08.rc ,-AciSHN OP.PECit 

Cc 

r! 

Cc 

E-

!ti 

1 

C.) 

y

.s 

o

a 

p

ia6ii 

Iningfrni 

wc...Pr46Ft7iZ 

PA Al 

g lfg, . g 02 

n3 

e 

e& - e2 

hlig§ Ug5.10thgtf§15 i MMaAMXX f.IWA4ZZir,NZNocE 
aaa 

444 

228 

ea. 

Caa8A2P2SX=S238P2X28828P 8 

 glg4g,5444450144444W.gg 045 

g4645gM4StSgag.0401g4446 

 a a aaaa.: a aa a 

te 

rip 

fr

g4f0A4,54 

oAooda:04. 

Oenti ttpt oixea -- 

w&ezaa, pko 

g444S

4S3P2SELER 

.81 g$S 

gigrg4lt 

a e a e 

1 

7,4 , 

11 

4.,os 

10 51i A 

3 

;40g H. 

Ew 

-0 2B g 

441 tio EJaa 4.0>4' 

4N32428288 

agg ggitzg 

646 

^ 4 

o5 

2 

4 4 

4 

Ra 

AA 

AMM 

COMMISSIONER OF 

a 

C 

REPORT-OF 

4414 

gsgg 

a 

OR 

S24 

1-; 

C° 

O. 

eg 

82 

RSO 

eaa 

aggi 

AP% 

ES 88.4.2 

g 

°A 4 

4:1 

Pg 

a.. 

44 

QRy 

2P82 

of 

S 

44E

ST28 

8AS 

53 

 aea 

414 

SR 

S 

0 

A 

S 

94 REPORT OF COMMISSIONER OF INTERNAL REVENUE Manufacturers' excisetaxes

—Continued 

Matches,per 

thousand,2 

cents,and fancy wooden 

orcolored 

stems,515 cents 

perthousand 

P 

° 

O 

§ 

3 

R 

R 

a 

$ 

g 

g 

4 

S 

N 

g 

R 

8 

4

,IJ 

A 

Mechanical 

refrigerators, 

quick freeze 

units,air-con- ditioners,etc., 

10percent 

w:

Rg 

MS 

-. 

4REIE 

8PSU 

f"R4 

a 

2 

SARA — 

MAUR 

222g2g: 

RR4 

2228 

"ig 

2-4 

' 

R.T. 

2P. 

0 

2 22 

.. . 

0 M 

4Vg 

 aar ., 

Musical instruments,10 

percent 

A$"

RgAR 

erase 

4 ' 

E 

g 

FR 

RFR 

23% e 

R 

e 

IV 

g4SR 

a^22 

,5 

g 

g 

IRRISE 

S83882a 

-8gEf 

d pramo quocal 01 l

qa uo o sr2 ui t

P2S22 

Ing:=4 

- _ 

al 4"444P 

2P2324P 

4A44g44 

82285424 8 

-

EX NM 

48oFS 

4 gi 

Radiosets,televisionsets, 

phonographs, 

components, 

etc.,1 0 percent 

aq R 

il.gErR 

28828 2 

A 

P 

R

RARRig 

4g228X 

250 -2 a c 0 fR54

REEFERR 

S2Pg88g 

2 74 __. 

2 224 

R 'ME 

a

RS , a.. RiA 

gRi 

SEE 

Electric light bulbs, 20 

Percent 

A 

8 

g 

ERRE 

2282g 

-

..yeR 

I '-' 

2"'F fiRREFF 

28P84g2828 

g t) 

-Re, 

MR 

PA2g 

R 

PAR 

A24$ 

' 

S 4 SW 

R En 

;§` 

Electric,gag,, 

and oil appliances, 10 percent 

2

SS 

f 

;Et

IRSR 

S4S2 

- R. .. . 4

RE1 

84 

%" R e dERNEflIRS 

IRRRRARIFISI 

S2PES412282S8 

me , 

FP 

OR 

88 

? 

f 

2 

04 RFF, 

ig4RM 

82884Z 

a. % 

Electrical 

energy, 3l4 

Percent 

IRROORISNSIEgfRgiRRRF44144RESUISS' 

FRIARFMORRR4RRRRRRE4ORF5OREFROR41 

SPg:2482SS4P883228=24422S28PXSA4S8.95 

ma . a_ „.a. .. AM..... ■41-. 

Districts 

2 

0 

si 4v4.NE3u2g014g 

2414-2 

r- wk'gkilcomf., _ 

.8;1 

3a 

gag 

- I

WAX* 

g41. 

, 

E 

4 

eAli g,, 

4 

AIM 

t 1 g chArAwaRgE 

E....- Og 

;11

lgta 

9 q1] 

te

A 

i 
96 REPORT OF COMMISSIONER OF INTERNAL REVENUE Manufacturers' excisetaxes—Continued Total manu- facturers' excise taxes 

c -pwps

gi1E2022a5AgiginE2125A2AgEAE2AMER 

ARANARIER22EgAgg120.812gUAiREAERgA4R 

A22428gdgA883802g8222g822A8$248P8A2ta ,--- m742--am AP2. A•P'° - -RP-2FA 

Pistolsand 

revolvers,11 

percent 

2 

gg 

g 

i 

g 

d

g 

a 

A 

A 

A 

2 

cr., 

PI 

P8g 

Firearms,shells, 

and cartridges, 11 percent 

A

822v, -

R:1 

Rg 

r 

1 

R 

S 

" 

2 

8

282,98 

=E5' 

ss 

. 

A

58 

8 

Wig 

REAR 

ggAA 

E 

8 

m 

2 2224- 3 

AMU .R. 

Fishing rods, 

creels,etc.,10 

percent 

1 

s 

g 

74 

WM. 

gagAgA 

PEggflggggg4 

88A2222FAIS32Ag 

Eg 

22 gAgA222 

Mein 

Sportinggoods, 10 percent 

g 

8 

g 

t4spyanvoapmvA-nausi or.- 

IggglaggFaigaggggaggggEg 

glAgLAgM222880Ag422gPgAggAg 

c, 4... 

gig EgE 

PAg 5253 

hu 

Photographic 

apparatusand films,25and 15 

percent 

3ANIA 

nggi 

222742 

8

202 

,!g 

2 2@ 

AR 

RA 

tA 

A 

8

A7:82 

E2 2 

gig 

ad 

Eg 

A-71 

l'

ARE PAR 

528 822 

el g 2g2 

Businessand 

storemachines, 10 percent 

8 a 9 

2 AS g 2 8 8ggg55 

2g Min 

0 E 82 

ridgER 

. 

ggii 

2264 

. 

a 

F1 a 5gg gli 

X 5. APS ggA 

;gg ggg 

. .4. 4 

lQ ys slau

.4= 

11182fata 

g14104MAMAIA4441 

g 

a 

i l- A 

141>UshzEig 

01141 

" 

II I! t

a lt )''• 

REPORT OF COMMISSIONER OF 

100 REPORT OF COMMISSIONER OF INTERNAL REVENUE , REPORT OF COMMISSIONER OF 

2 

C 

Miscellaneoustaxes

—Continued 

elAge: 

Agl* 

. RA882e34W.m5W.SaSZ22:MV.MW:82groWIFIC 5985 

 "il ''74"§ag2gggsg":""V@V^gg80-24".2i 4.4;24_ — Sc1^-1 ^el '0 ,"'"c, rs---.-s 

fpillthl IRWEVOLittnit4=glaftefgeggi! 

a41 

'.. 

Aa 82228822888a248a42/24m482428824248A 

4.01 

4,

OggaggingglOgdgMgatlggggW5i 

05.6 ^.-Vge'd"te-^g-rigg=62figiggrag^...1g mm 

U.. 

.a 

ita. 

28828888458824a822485822.1a4a848422; 

vf:a. 

PEglgggggOgg4g1VAgg4gglOglgaggggt004 

45giggligtggggqii!gggV44qPi 

ae ^^ . 

gR 

V; 

.„ 

8822.1488E4444842888848882258885484a 

'4218. liaggggEUgggagg$gtggggqgggggggg5 

m48. -7a^-7181i888%4878Ere.Wrrteaiaggegg 

4 gib 

a 0 ha HI 

,4628gd-1^"g4thggetigg411g6442$a084 

88':899888.4.9943588822844448x48488895 

nIE.m _.84520" _4°46 • no 

gt114?" WarigalWriTiglagaltEgaggIg0 8g0 1p8 cilee aa gaeaaaa.:4-eag ga a a 

,PA8 

gi 2322788gRZ4828221M88:22I8I888=g242 

.pav, 

ggrAWOMPRIMEZaPtig5ag204 

faK 

ggggiGagnifig..1.40WPOIEVO05 

52 

j ga-re ee g ../ .4. riciame ag e .: 

E8A 

Pa - 

hi 4804 2 84 888 2428 22888288 28 

sal gggg .q gg ggg gg$g ragarll gFri 

Lls.= 

gar g P4 ggg '5 :24 

c, 

c. 

1 

8E448248 88884424884842842882828848 

n1, 

il -ArIgggAg gggag ggggiggggraggiagggIggg

g 3 z,cj 

3., :44.ggi ri . gegwgrarlifellg.91 gc 

0.0 

c - c - , c cc 

re g'-te'4 gat"nr St .1 SI 

Districts 

S' 11 1 

4a1 11141110" 

al .gg -0,8k 

lig4.7,041 j 

...a ... 

rirggallgaggsgIggggOggiqggl‘ 

gg0g.40.41italggE;Oggragildg 

285884418288288884228888284888 

I 03 1 I8C 89 '

Ogg5gggggggg

224748248249282822428824482840 

raraggggngggga 

.cleta8A688:888%1-48848g88g882.411far°6 

tlgata

58844282484843848888484824288 

s ggigUAgggIgggg5Mtgral 

gagliggagggIrWag5q1547 W 

03 1 IT 606th %

mac.y4vgriguigliggew.iww 

IgaggrtOlggalfigglgilag:ggg 

42885988284284888428842922888 

8 899 

919 

19

gtOggggagggag

858858888288aa4844=2888a227.8 

g gOgggUggn:g 

gga.-;a. .:a.:gaegaa 

gggggg4gglagglagiggri2il 

aaa ge-re 

381

341

748

95 

tagggSgaggaggaggra

884z4288488882288822422488224 

ggg 

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237

817

258

51 

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41 

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482 

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84

948

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58 

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973739-52—S 
REPORT OF COMMISSIONER OF IN

4

8 

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42 

m ee 

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44 

AA 

102 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

282484A24R2R2224442222%2282 2%2A 244A 

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!mond New York ['bird New York rourteentb New York rwentY-dzst New York Pwenty-eighth New York_ Vorth Carolina Verdi Dakota First Ohio Swath Ohio Sleventli Eighteenth Ohio Blahoma lregon First Pennsylvania_ Pwelith Pennsylvania- Twenty-third Pennsylvania RhodeIsland South Carolina South Dakota Tennessee First Texas Second Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming 

Total 

REPORT OF COMMISSIONER OF IN

8 8: 

' 

8 

S 

S 

A. ma 

Rap. 

2 

t. 

S S 

104 REPORT OF COMMISSIONER OF INTERNAL REVENUE, 

tea 

SI 

i., 

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Qs Edo 

° u -0::51 i 

AN 4111 N4itop .4.,koopNom-i.,NggmwA 

m 

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m=NbzWawiz4 

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1.

— Rece iptsfromspecified sourcesof internal revenue,fiscal y ear ended June80,1951, by collectiondistricts,States,and Terri 

4 

8 

4a 

ag 

agggggggg5

88828882288882822288888282P88828888 

9gcTh ecagnggniggg g g ggag ra g 

8 888 88 8 8 

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88 88 

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mesei 

88 

-1 Ag: 

87. 

05.4 

8888 

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Ar4 

822 

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g8P2 

98 6 

8 

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828

gd 
REPORT OF COMMISSIONER OP 

106: REPORT OF COMMISSIONER opTNTERNAL REVNNUE, 

88 8 

882888. 

griWa:g:°:tdc

88838888888 

4 44 a

824888288838288 

g gg"fl144'64 

gegggggggagggialgglIgggdgOggggggg 

2388285$88823180288884838312288m888 

83 8 8m 6'44188888 

,4 

8 

4044'4 

88-88 

egg 

88 

8228888,7482882882888282238822888;328 

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a 5.1e4".6atiotazaskiot 4 ais 

a

!FAHR2,90AnlaggflitinIREEOH 

88:32:882pme28.$8288.4Nmpt2888282828 ,

...a. MN ntioc.c.. 

s:4_ 

8888 

a. 

8838882888828288838222$2828U 88 

tind4ei

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,..Tiilda.p.4.trda-rie 

8288882 

.°2:cdg.c1:4; AigE“'

8888888888882428228 

6 4"iici'dgIrg el:: '4 

8 

8828888 888 8888 888 82888 

qi.ittgc4064 46ai d.d.; i.:i4 -;..4 

emyg88ea88288043822382.T8288:::88 

?

naggaCtitalriMMIPTAI 

.f..Tst:a4.i a.;.:i4waa.z..6.7a ii.6.6.4 iii.f.r.i 

222883888U8288222882833 22;238 

agESigggOggggtgritgggggggg efigg 

a44AW 44 i.i-e-Tic.:a a4w -.1w-re6 

gggggWgriggrigtgO

882888882888888888888888888888 

liggNqgE44 

888888 8888 88 8 8 888 8 88 

ggggg gg g g gg 4 g glg g g 

Dregon First Pennsylvania twelfth Pennsylvania Twenty-third Pennsylvania RhodeIsland 3outh Carolina South Dakota Tennessee First Texas Utah Second Texas Vermont Virginia Washington West Vitginia Wisconsin Wyoming 

TABLE 1.— Rec eiptsfrom specified sourcesof internalrevenue,fiscal year ended June90,1951, bycollection districts, States,and Territories

— Con. 

6 

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z 

8 

I 

I 

I 

410 

0 

Te 

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3.1 1P. 

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s. 

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ggg

8888 

4 A A8 

88 

en 

8 8 8 

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28 

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tt. 

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8 U .. 

1:I 

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888 

1g 

8 8 

8 

8 8 

8888 

8 

4 

8 

8 

108 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

82 sasassa 8228 88 

t4 • RrE- 6.'g g4 

a.agn. 

888888 

O 

A 

a 

8 

8 

C

a 

24 

a 

tf 

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11 110 1111 

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mod s.

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4

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54 g011g1V

:!:Ill!t !!!!:: ttlrIna jE47 S ;WX"°"„ocr..E.E.0. ° 

8 

3 

8 

S 

c 

1 

TABLE 1.

— Receipts fromspecified sourcesof internal revenue,fiscaly ear ended June30,1951,by collectiondistricts, States,and Territories— Con. 

88 88 

ni 

2 

8 

g515 

828 

8 8 8 

8 8 8 88 8 8 

c4 

8 8888 8888 8 8 8 8 

to t4.4 

88 

4cri .4.4 

88 

8 28 88 8 88 

ri 

8 

SS" 

sass 

8 

8 8 

8 

8 88 

—CO 

88 888888888 

c

8 8 8 8 

aas 

888 

C4 

8 

8

l 

8 

C4 4 

g5 

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288828828 

4 51. 

4 -7 

REPORT 'OFCOMMISSIONER OF 

8828 882

ggrrr

88A828A8888 

c'" 

ci'-7 

88882282. g 4 55155 Es tR 
441

EL 

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4 

1.1 WU 

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4SZA %A FA 

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1 PI 

REPORT OF COMMISSIONER Or 

'20 

nt-t.lafWc 

110 REPORT OF COMMISSIONER 'OF INTERNAL REVENUE 1.

— Rece iptsfromspecified sourcesofinternal revenue,fiscaly ear ended June30,1951, bycollectiondistricts, States,and Territori 

rg 

AR 

ce 

S 

06r. 

gg 

SR 

3 

8 

3 FA 

SA 

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28 

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2428 

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11

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ga 

gg 
112 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

88818g8SRSESSZSS8g8882822242822822 

t6WMggggnaggalggRigM85.81g5Mggg 

cgi

gg6

blUglang4WakliagEigggigggiTh 

gglriWgingWaglIgiigriqgg5 

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!ASR4SE874828S38288R2 

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E4g2ESSSS888822 

gOglitg gE-Ataggit ig : a. 

taggifigElgUggiFglInghlggaggrgg5 

gc4 1Wgg'i dg4`4 f27;!.4 21fgedSgggciggalt 

827. 87g 2 S8 R 5 822282S2s88SRS2288228882S 

gtEgt8;4 gPallgglraggEggggE1 2griag .4&..sw 44 g Na? ,a 441, i, 4 ggH 

— Certainshort two-barrel guns 

8 E8 

.. 

8 88 

. .. 

2 

2 

2 8 

g 

8 

8 .4 

8 

.; 

8 ..3.4$ 888 8 

g F.t-4 

888 

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8 

4 

2 

8 

g 

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s 

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8 

2 

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8 8 8 . . 

e. 

Districts 

d d at,"1 9$, .

ia 

aa 

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r0 

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8 eM.4= 1 -.°-' 

481 

d 

a 

A-; 

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aj$, 

ts 

Vicrdellg-EITAAS4,,88404444.4g44 

114,44§r 

- 011SO 

c vB..51 

, 

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1"

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0-1 e 

FilaPt 

REPORT OF COMMISSIONER OF 

ggggggagagggte

.82288StERSGIZESXRESS822M2::ERSR 

i llaf:l jg105 

55,411M:15ta$1014

LIMOtiggaggeMiglflggfq 

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4 4 4 4 

8828088228S8SW.MS2s8SW.:.'. 38882 

28g$288.78g4

ggeg-tg.:ggeg4aga4gigggegg.; 

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ggagggq5§1gralggggNRW§U 

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el'glgWAIMWEA.Itin 444W4c1 .e; 44mi a4 

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al 

8 
114 REPORT OF COMMISSIONER OF INTERNAL. REVENUE, REPORT OF COMMISSIONER OF I

0■ 00N ,0==o0ConeicebOws==n•do0N0 ,01-- ,17=moM-i . 

gggilelngigggn;gttggggigggggigg; 

nroNCO3000001■Mt,..000004,-1■ 01 MNv].+N O 

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mr.isssngs&Tungtassg:42sgssgs8 

4gaigWilgrIggailggaglet4 

ggETAPFAWFAMVO$1

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11101W:Mag 

Is

alg3aggiggWgiggiWigaggaga401411 

i gAggali4tiTgriggI04P7q51044SPggaggil 

Pet,28?2==g,MU4ELUIRE2 . 26- 224 

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IttallgOVIW/5110.11g5galiggitig 

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1-8888atai.l.s8mg2 g J;$12ssw..3. sv 

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HigggagggMgrag11160 

REEP.M.15ErartialEltial 

8.1=4.1V4OV CO 

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evAgNg14TMAggliggggggts'gttUgggEla 

1

lIggtagFAgnigAgtgaigntinggilfl:a 

24nFM8:4RTAVW,42SC.EII3ERA=Eralgt;2612It 

1t5074V5P41%ggglqtad4algg1 

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gra5.5g:1?-

gnantdg5itztiggeitatigglii 

igiERLIEFintitingnn§iin 

4Fig...11 21g"g7:11g1L.13.0:3:g 

9, 907,539, 090. 83 

ErzEEERMUtWAMEMMEnEat.I24EEREP2CX. 

 ggiUMAggOnglatTAMMEACCIE 

i"a

italgailgitggaggagffgriagal 

t°14gggA145Wgggal6ggglIglg 

Flq=2E4Rt3E2e3V42EGIS UE. 

W

laigAMCIWAVAFAilleamiE 

aSa4010145010.79.5 gig 

:lidgtgggggtql5giggigirqitg .41 

O A 

m 2 1 AlatS2 5 11a in w o 

i1101111 

em moAuF000raiNmAito-4ZdOmmgE-A. o 

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a b 

a ap.„1 15-8 0,8161 022.02, AmP-4a4gooFIO2W 

.„:44t24nW4zcmm4th46.44044W;pia.. 

- d 5 i 5 ttv 

.g 9 5 15 ' 3 0gA 

1004W52 ,f-312A1 1P2ilgoizzzzig 

A2rgg4 ;WA11111 1111541gAii, aNilla4A4NPANmE 

mtE 

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tEW 

m 0 

ws 

1;;A44117181* '$.115; E-1 

tS o 

ens 0 

LetgtSMOntg 

t 2 igguNg 

.tp, 

NE ZZM.ANO p4E.t-lAthmElwatOls 

gee...e412r0.5 0 20 oit 
nno,on09 

Mel..ON..NrneWm peansf0.01,-.0mwnwpoOn.0.0c,n0 

e6.4W70 00 nergeOrOm012 00ma.7=VJM ,

116 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

NO...e =m=mamnm 0 0.”..-iMqm.O.0aN.O01.4100.,0 

e"L'n31;? 4 Tfl=tctiNAgangNA G,ggcln erax=m44,4 ,4 

rall1 ;;;ZNONONiGgiENN 

P

FlgigglaagMfgagIFIGWVWgan 

gaggniggingeWilingagtagigginiq 

4a 

• 

;;;;;;;;;;;;;;;;NR;;;;;;;;MP I'l 

et, ,Unng g512310 

.g .,.,40.zilggstlagggpadd.44e"4 

00 

0 

0 

REPORT OF COMMISSIONER OF 

00

.....0000)00.000000010000..

„ 

 ittif.117:4ciAigitalActirietelett 4 

'tC 9

RSIENV.-Et4.182:4;• 1R2 :220.rifl2 EUF.1- 

 0tagg.1 1=LIAlggtWE4Ca0 

glgiGlihlig504VOgg61% 

44VIVAIE4%.4544VgWi g 

WM . L8f 8Z kroe

elSZUM-.. RUsigita c4SARVZI, M32 *.cagt a 

741traltIMMEE5galg5AIM

 511,1ggitiglIgigUggIgagE' . 

44WagiiV54dW015:".11A21 

19,797, 882,767. 94 

caaii<<W40<<0< '.4,50<•440haedciRwi<Ai: 

...........,.........- 

28$%$2684?,Sca8r-A8M^D 8AMP-54. 2 

alratratzlIngFlannig:4 

gliggFP.V1001§itritignittiV 

4aniai eaaecieeeeaa eee aeae226

95 1

546.06 

..c., ee 2gXV.MROMMAT.X4Sg=7. 134 S74 

ang:IPS4rAgilagn`St 

401of< 

54W0gggiKAVILlitigW eeaeaaeoeaa eee 

Na.4.1" 

223

135

315

73 

ourteenth New York 

'wenty.41rst New York 'wentytighth New York forth Carolina forth Dakota Int Ohio 'enth Ohio Seventh Ohio iighteenth Ohio imahoma lregon 1irst Pennsylvania 'welfth Pennsylvania 7wenty-third Pennsylvania thode Island louth Carolina loath Dakota Pennessee Grst Texas lecond Texas Jtah Vermont Virginia Washington Nest Virginia Wisconsin Wyoming 

A 

0 

a 

0 

0 

&•

g 

1 

2 

I 

V 

0 

0 

A 

0 

Fi; 

a 

A 

A 

A 

1 Total individual incomeand employmenttaxes 

Collection districts 

I

0 

8 

:0 

0 

8 

Ner,m2 22.9ESg2ggKe$22:r4=c8A2,74:agg2P. .

a itgagligggiggrUggg01441g5Mga 

0.05taggaLaggelatigg0fil 

 eeaeaaa 4a4aaae ee,,ce ee a ae e;,:4 

a 

WMPFIEWfigtagggaggEgARUgag. 

EARWARgElgASU"Rgrg@HREilgUtiRM 

2r053:74Av4228==sgazgalg:levggRs2g2nt2 

Nro6W, 40 w0 ”2r4,5 

ee 

g2 i3& 1 1 .ag 

2V1 7P-11° 7.7A.g 21 -E ., Mreagtosal2t,e m gg 

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M 

)

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Mgr 

&t it Pctaz11110 P4 1 Ar2 -dAZzadiptg 

'AA

. 

0 rgi 0g ° 

b n ..a N 1/24. 0, 0 4 § ta 0 

2 

11.422 vt 0,- F, t21 16 ae- s- ..ts ceoflo.1,. 

s§4"ecTio g4-4 g 2 4P 14-Btraca ,..„1"gt5. t, 04.5 .c.,,Ttn .v..... . .asens, 

mAiawanxg.egoTioa4M44.10,*040;44CAT4'meR 
0 

g. 

II 

0 

1:5) 

X 

4 

O

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P. 

0 

0 

0 

tl 

to 

ti 

118 REPORT OF COMMISSIONER OF INTERNAL REVENUE Total internal revenuecollections 

Oh 

b tl 

CO.N 0 .-pflcOma-.0=bCCOMMeCiPMe■ nt■ O ■ 

05

WAllfilt4401WgigaggiidVaig1011 

/0000$11gdgalVgalgnangggWOR 

asp8gE2E2EaS.12*gEE882a493462EVIEaavASEg 

21;;"";"1"g"Agd""14""gl,ttgblg4; 

01EUVigigligVagraqs4=q0500ti - 0961 

EVI* 5 2.1.0%8A4a0a$EREaraEgEgEaUtaE208S3Sa 

ai63 151.ilstarigiingithinaggiagilEg 

gridlgOlgg

galtigriflagntlairOggillaggziagai 

aMilsVIWOgigtiVgaggt.E r

Miscellaneousinternal revenue 

, O'33 

ell 

00 

t c4-....0-.o. .w to -.opaa, aaavmanoom.clo-..ono-,nmeo,mmeonw 

c4 Ft.,ATI°6 1. 6 ctd IV. c° g1469 geg4cd c' 

1761 

ESaRa8nEEga2::aasaRsEES5Egag288X0REM-JEW.W 

nggalagaki gnilli'Manggrige4;; UggggrAl 

r

taggl5001VVartliWtg6giafftii.01 

igM5F24t6isiag kg'161g^ ri"4a4gaVg0 

I 

M 09

Ea3 9a5MgEnE*aflE2RARA7M 2, =ESE222:ZEERREa* 1

tmciagstace-iaogggiviover

WSW654aVglifllitglagflaiggarlgal 

atinijrgilnliMMMgft15§g§gUligg:=A 

-'grgalgIts , Corporationincomeandprofitstaxes 

0,4 

EaRg 

..,...61 -.,...mm_.--.....,,,....„.,..... m..... 

FC. g 

61 10

a2:48 63S84R2REP42aSSa4a2aft'ggag288VEaREn4Eg 1

V:'sgtaigl=i6mitagffVPagi.ViecnPaggg 

alq41.igal51.5.714agiOggg4.01W011W1.4 

kigagglhlaWg0WAUgg-15ggngggggOlg 

61 09

iFftiFizitgwqggeffggwviggrggigagg 

WlaktgatipagatiElaitanag 

VAM114$61g15M5gOiggaitagniaggglgOg 

0XERE::ZEMEERnER4E%5FaEtztMiEESEVAEEEEMalM 

Collection districts 

,.g -- 

g, 

Al 

4

PlAn2 q-WA L4106 

Wragt7goA 

.4.:11r.ae8AE01117.k.44 

p 

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a t] w4Agx 

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4.4;qpggIrlft 

t m. 

tiF, 

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m >.. ra m......, R*z .. ›....z 5 L. >.z ....-.8›.1,,ar

0 

. ostaq. qvg 

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REPORT- OF COMMISSIONER 

0[90.4.00t-meMCOPMM.4 VC- *NOV. COCe 

4044siggo4go,vAgr.ig,tgkt.ig 

raszmumimmszgangrg,42m2 

Ugagg154gg laUFM10, 5 

4

igg05404400Iggiff 

-44510000:50IOW 

50, 445,G86, 316. 16 

Will 

glitgeigg0

Agg04/glgOtaMMA 

s$:;%smnsmannn&mnss 

n41605S11 

aggggaUggMtitqWg 

38, 957,131, 768. 37 

9.:

..........00.--0-. 

,..4:'=ggt. 

017421ggaggddeglazffnag-r 

talaiVigglagelggtg 

EgiqtEaiggEgIangri 

.-82E2E84VA0=ENF,2%2VagglE 

, 1 86 ' /0496 

3 PA

RT OF O R 

MORE THAN I 

2a.E85.1882aMlaR42Ca2flasE 

sggqii-46vE.Yg3-47.4 

MIGgiggagtaggla 

WAWVIAVOMMWA 

8,304,897, 891.63 

.......... ..... 

t:A.5 .t* :1 W Cai 

- 

It0 41v:At-41 

. . 

91C 

— 

'4.

gagfligagigWIMAG 

Ignitattallaraqn: 

REEZsgEE5EaggMq8aEPAIlaS 

-064146gsgssIVcIE=gr 

14, 387, 569, 402. 81 

-

MIgggaignitie 

Aflaggggg5Iggal 

ass2nsps?sszmags7,74Ews 

EIgglgigagg.ewngsg4 

125198 lil 801 ' 08 '

TES A

ND TE R: 

4Z0

...4. . 

s 

.5.0

405

19 

a 

_4 

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ttgAg011tditEg 

g

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 a 

1 0. 4 

Q 

A-A 

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TOTALS FOR STA 
120 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

coma .19 La, g ,pil 

4 151I" 

o 

22,7A2iZW.122,94`422r,g22282A8222422:z222$:;22P1 

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111 

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Individual 

incomean d 

employment 

taxes 

228 22222228223, M2S2424SU414e228222822ES 1

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2:.° 2222422=828a1Wg2Z282g2S822g212g42 

giVE111666111g11651§16g561gUa

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2 S222E22 2M2g22g88222R2222742W.92Ra42 

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Statesand Territories 

1021

4 

1 -43644UiNa 

2 4Liq 

1 2 A 8 04t8B 2 :0 

41 

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REPORT OF COMMISSIONER O

V.22g2Mgg.7445g5 

9382842AL;22. 22. 4.: 

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122X2 2z1 82 

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5 50, 445, 686, 3 15. 16 
TABU) 4,-Slkmmury of manthill internul r venue tUJ; receipts for tAe fiscal year ended JIm 30, 1951, b!/ MJUrccs .... 

t-.:l 

t-.:l 

1050
 

SaUr(O(' of revenue
 

July
 August	 October Novumber Dereml>cr ::::l 

t'1 

":! 

Corporation income nnd protit.s loxo .•..•••. 3. :lolO, 889. 94 I. 007. 3-12. !l30. 12 0 

1~===-l=======1=======:=======l=====f==== ::::l Indiviuuol inooml"). and rmploymeut taxc.": "'l lncomc tax not withlll'l<I....... • _ _........
 228. 2OS, 267.02 2S7,(}l9. 231. 62 

1===='1=====1=====:=====1"'====1=-==== 0

Witbbeld "':: t<ues: Income IlDd old·age irJ5UI'lIJ)OO •••. __ _... 1»1,1'110, [..,,1. 60 2. :12'2. &;6, 648. (}l 2\;6.71 '.104. 7 () Ralll'Olld rctir·IOI.'Dt.. _ __ ._. " __• 1, 331, ;>18. H H. 289. (138. 3G	 01, 102.064. 0 1------1·------1-------1------·1------1------ .,.. 'fotal withheld '''''us ' 2.3	 ,073, 871. S2 360. 818, 100. v.,; 

10.992, m.S? 2,100, (}I3, ..... 11ntmpJoymont insurance ..•- -- -- ------ --. --.I==:======I:====:=====I'========I!'==:=======I===-====I TOI~]lfJdi\,jclu,\]iucom und ernl')o)'lIlent In.xes 1. 1(>3. S7tJ, oIi. 07 2,600,005,709.01 620, 0;,7. 4;;8. 02 {/1 

)li~l~llaneous internnl rewnue: C3pi",] ~lock I'" ("'!"wl'd) __ . __ __ __ (i3().44 263.37 0 F: 'wl<' tllX __ • .) . ,\11;, xo;J. 34 4J. &10. 75.1. Z Gilt rHx _. •. . __ __ J. 211. !l32. 29 1,690, MG. l"l 

I===="I===="'I=====I====:!:I"'====I'=~===== .\ kobn] t,\Xes: " DI~IUJQd splits (Importcd. oxei",,). __ _ . 15, ·121. 152. ·12 17, oof1, !J15.39 1:3, (>lg, SOl. 4 • 1~, 7t),5, iQ..1_::!5 17.&11. .02 1S. ,',7., OGO. 11 C 

>:j J)h':lIJetl spirJt, (t1omB.'lic, c,l'isc). ••• __ • V~~. 6!J7. 0('1.2. ti2 211, liS;. ·15\).49 13S, ~2'1. 309. 81 122.0e8, IfJ3. 46 1 ,!i2G. S07.1f! 132, 107 f~~H, 7.) 

J)j~liIlcd sprilit~ n, 'tifica!iflll b, __ . 2, S21l, 657. 14 I, 13'1,013. {)(\ fl, ZiI, 7/\).73 2, j~19, .1.17. 40 3. T". 2 . SI 3. f,""2, Sol .91 ..... Wlurs, cordia\~. dc. (imporled, excj,o) __ . I ,.Jlfl. 0' 2:33.31 ';.3, u,g , 0.48 131, &13. !H "Sol, 583. 72 .i2!J. lUI. J1 7­

\\'h,('s, cor(]l"ls, l'le. (clome"! ,c,', {'/SI)) __ . '1,2' • ut,l;S r., 221. M~l27 "~. (110, 717.85 •7n 2:16. 79 (;.2:13, I·m 7:J .." ~70, Ojf'. R7 "'l He 'lifters; Il'luor deal., ,<;; llllUlu!t,clurcr, of ,tilb (,p(-[ '"I wX ,) __ _ .. • __ •• __ . OJ, 917. (»1. 00 I.", •029. ;17 ~4U, 7g'2. 14 ),\8.370.27 11 7, OOl:;, $1 

sumlts lor di.lilled spirit I"te.nded lor export .. ·174.00 IS\), 81 [;;7. so :~iO.OO 2. b8!). 62 Z C,,'c stlllll11' (or di~UIJrod spirits bottled in bo"'l __ __ lOll. 7M. 7() 14JIj,003. !1 gn. 101. G6 053,:~m.OlI lO'l, \02.10 ;;- Contaiucr S[..fillS. __ __	 __ . __ I, ,'022, ;M. 12 I, BOO. 7m. lIJ J. 1\;2. 3G1l. (J2 I. 2J!I, ISO. 34 \.221,111.74 t' Floor taxes.. __ ._••__ .. ;l,Co9I.Ol l. 53 2.\.00 2, CoGg. 47 WI. 67 FI:rmt'lltcd III IT,lIQull,, ..• __ •••• . GU. 212. g.~1. 12 G9, 60s, 9&1. 17 .~i:. ~~12, }G7. 70 54, on 10:< 12 I ::::l IS. 200, 062. OG lG.:i9'.!. 5. SO nrc\\'er~; dealers in It !i'luors (sl"'dal t.< x ). __ . 1.849,39:1.3" S8ol, '.07 1[;6.390.'11 117.008. 70 8:1,375.25 f>O, .\17. 6l t':I 

1------1	 < Tot:l1 alcohOl taxes __ 31.~, 2U3, 1.100.41 j---:ii3.lJ2.1OS.3&:1------ l"l 67\!. 00.;. 2Q 21 n'l, BOO. so I	 201>. 137. 1!o2. II ,- 1====== Z 

q 

r<l 

MfmUra('ttJrflr~' e:tdSl~ t y. : 6.096, [016. J2 Lubrie:,tJus oIls --- --- . 46'. 576. 322. 73 (In,soUnc __ .--- --~---,-~_ ••---- --_ - .---_.-----­ 19.2J2, Hf..M "'Pir(\S und t1l1)f!~._ -----------~---.-.-----.-- ------...... t). -Hil. . ,02 Automobile truoks alld u.1.,, ..••••··..· ··....···--· 56 ·105, OOJ. 73 Othtr lllllOll1obil·s amI molon'y'·!t·s----.---- -------.. •• S: 9:,3, (;/l9.05 Purts and ac=sorit's for amoll1obilcs ---- •••..--· 7. 24.5. :WOo Electrical61lcrgr -- -- .. -- -- ---•••••••----.­ 7.:m. 17$.2'2 Elcctr.ic.~, r;a.". ::md oil ilppli~HJt"OS-_-- --._ _·---- --.. -_ 131. Ja2. 03 F.IcOlric light hulbs and 111 '.,..----- ------ .. 3.962. 130. 1 Radio sets, IJbOIl~'T911h.... tele'"I:;lon ~t."1 components, etc.. __ ~!If., ObI). ·12 l'hooo~roph rcoord' ----- --.-- -- --. MS, 2,;9. 01 MusiC31 instrumouts _ --- -- ----•.•-,--.
 

MccbanJro] refrlgorators. air-rondi[ioners, quick·fJilCZC Ulllts, t<, 475, 7C.:!. 41 8, G20. 740. -t9
 dc ---- ----. ------ --...... ••• C>49. 674.15 468. 869. ~2
 

i:~;f~ ·-:Ui(i<iOreiiii;Ghiijl;,;;~:::~::::::::::::::::::::::::: 3, 2<J6. m_ 2 3, ';92. ~~: 
 I,ugga m 1lU{llcturl'n;' c. 01"" (suspended Apr. I, 191-i). __ . 3.0:J:g~: 4, 5GB. SIt. H
 

~~;::~':~~l:~!~"ra~~~~:~:::::::::::::::::::::::::::::::::: l'm: ~2~: l: t~~:~: Firearms, sbcll~ alld carlrldges__ • ..--·..••..•..· , 20,231. 67 47.610.95 

n~~~~ga~o~~:~~::;I",:scic::::::::::::::::::::::::::::::::::::: -- -- -- ~::.-' --'\:'':'..~·.:~·~·.: .. ..~·..:.·:.:--~·.:··:I:··~·~·.:·-:=·~--~·~·..~·:..~·1--::;:-:::::-;;;~:;;:;-i-"'"'";';;;--;;;,-;;.:-w 184 812 9%.01 215;3 563.50 UlI,735.409.73 217,107,6M.45 'rohd umnurflcturer~' cxdsc. taxes ...•-__ . ' ",:,_' __ 
TABLE 4.—Summary of mon thlyinternal reve 

124 REPORT OF COMMISSIONER OF INTERNAL REVENUE 61 09 December $6, 735, 627. 51 15, 570, 987. 46 5, 899, 017. 12 7, 781, 091. 74 35, 986,723. 83 2;E4ERE885E8KRERE MUMMIgggraPg ggiVgaragg 'gt g . aggasg gaa 3, 769, 578. 35 29, 552, 199. 62 24, 381, 456. 41 2,524, 867. 03 16, 577, 225. 42 31, 008, 484. 55 624, 768. 39 26, 752,910. 97 3, 218, 135. 08 2, 006, 608. 01 54,094.91 604, 898. 06 306. 00 5,861 28 22,002. 68 1,624, 106. 65 73. 35 26, 126. 21 142, 753, 653. 97 a WV OM 7.1 V6 1 , 22 B 3 I I B BE CINovember $5, 605,930. 26 15, 753, 932. 46 6,932,601. 80 8, 1 49, 612. 20 1 9 14 ' 0` 94 55'

Igigaggi '4

aragOggnagrigt 

.Z.REER:ZREEERRRER8?Ti 64 usgt,,fa4g. g.ra oi- .4' 

BM 466 368' FS 

758, 908, 341. 18 

2 479 1a 082 74 

° ma der

$5, 303,833. 88 15,536, 943. 25 

6,

457,547. 53 

7,

900, 31 4.74 

35, 198, 639. 40 

ggtgAggOnglgg641

RREE8ZREE84:4881844E 

1 

glarlfgat'1:4 g 

185,588,08. 97 813, 240, 970. 88 

2 ace4511 9111 72 

s e id ima ace

$2, 482, 919. 10 1 2,503, 288. 00 4, 830,099. 74 

7, 542, 472.12 

27, 358, 778. 96 

24. E4228lg.tiRESESEE.1 

gagglgtagg"gg 

g3P.5.5gggEggragg 

1 

°6g4-rg ge6.-' 

137, 422,517.47 

E 555 11 51 1 102:

9t4 ' 4964 ltL bE

August 

$1, 404, 886. 93 15, 1 40, 216. 32 

6, 553, 622. 29 9,671,335. 08 

32,770,060. 62 

4RRE=g32822RE2R:ZA 

gaggaggElg"gg 

Ogtaggg155ggthrig 

g 

s ggagg - gaa to 4 ' 

176, 980, 263.02 060,908,913. 70 

3.649.622.285. 20 

it 

$1, 271,218. 20 1 4, 291, 1 00. 35 ' 

6,

228,163. 15 

7,

974, 801. 37 

29, 765, 373. 07 . fisitagAial qr

Ritifltigggnagg 

?EREEREE68E::8REg58E ,:i .6•4.4.4-on g.sciwe .4 

158, 375, 513.20 762, 730, 066. 00 

2. 2C3. 493 437. 95 

Sourceof revenue 

Miscellaneous internal revenue : 

Retailers' excise taxes: 

Furs 

Jewelry Luggage Toilet preparations 

Total retailers' excise taxes 

Miscellaneous taxes: 

Sugar Telephone, telegraph,radio,cable, leased wires,etc Local telephoneservice Transportation of oil bypipe line Transportationof persons,seats, berths Transportation of property Leasesof safe deposit boxes Admissions to theaters,concerts,etc Admissions tocabarets,roof gardens,etc Club duesand initiation fees 

Bowlingalleys,pool tables,etc Coin-operated devices Adulterated and processorrenovated butter,and filled cheese_ Oleomargarine, includingspecial taxes Narcotics, includingmarihuanaand special taxes Coconut and othervegetableoilsprocessed Firearms transferand occupational taxes All other, includingrepealed taxesnot listed above• 

Total miscellaneous taxes Total miscellaneousinternal revenue 

Grand total,all collections 

REPORT OF COMMISSIONER O

1, 195, 291, 761. 53 

256, 490, 629. 91 

123, 466, 217. 87 

379, 956, 847. 78 1, 139, 506. 80 

1, 576, 388, 116. 11 

( * 44, 45)8, 661. 10 

2, 529, 882. 88 ',AEU ?4ER

talg ggW

7.1g6g g":7

i,,,, • c. 

193, 570, 535. 26 

3,508, 725, 597. 61 

22, 196, 872. 61 

3, 530, 922, 470.22 14, 867, 718. 71 

3, 739, 360, 724. 19 

F.) 60, 339,220. 67 —2, 545, 459. 36 

REAS ESER 

g1

E 

4lag 

7Igg g 

S

gma 4 

452,,04, O5o.Gl 989, 234, 091. 86 

934, 971, 046. 82 3, 687, 128.50 

9 898' 191' 62' 826 9 ' '89 I BL 28

1, 934, 760, 418. 51 

6 816' 969' 50'66 ' F2 B 339

C) (

Gg.c4AX SR2

tan raigi

0615 r:"

•44. 0; -' 

4, 3 16, 354 01O. 20 

2, 093, 233, 799. 87 

408, 879, 373. 00 123, 651, 878. 26 

11 3 112

182 4 W123

2, 637, 072, 429. 54 

1 29 ' '99Zlus Bs 

99 '059' *az IF 

8) (

Azegg shog

;Pro 

OW gWar

4. 

150, 900, 932. 56 

1, 027, 979. 991. 00 3, 104, 779. 022.41 20, 861, 414. 41 

3,

125, 640, 436. 82 135, 246, 531 07 

4,

288, 866, 959. 89 

e too ' est 95 '61 ' EN ' PALs z

8) (

aggiii 6 A

n554 H

REEEE ERE

297, 457, 152. 64 

2, 527, 391, 984. 06 

828, 752, 386. 56 1, 855, 330. 24 

32 468' ' 80I58'ova 9 ' '50 '955 08

3, 391, 846, 818. 73 

( *) 72, 071, 185. 18 8, 046, 813. 53 

ARSgg0

ES 88E

a Wg

5:::5M4> .7

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p

O 

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0 ° 

311 

C

dA 

an
REPORT OF COMMISSIONER O

126 t emi

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

.1' 

gtigtgPM 

3821:XE8RX 

.r4ggg A , 

.. 

611 193' '6H6' I£ 

4, 902, 457. 02 2,195,698.21 

401, 41 6.73 

3,104.29 

, '1 109 9 ' '9L SZ 

 I 

1 23. 6'92R841S2 ^'8 

vo gtOgagal Lig 

!-;'Wiggagg test 

, -4aatzaaa a a 

Wil'hh.''.:CS 

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4- 

gg 

IF 

w Ls

iif rei

$5ggittgq 

%P4241828St 

4 

1ZI 699 ' 566' 88'

4,629, 152. 33 

2, 1 28, 883.93 

430. 443.65 

40,910. 51 

, 2 28' 6 St n68'

iggtflargIgg t#g 

F4gtanagg4 Vrd 

2R82RS25224.% 282 

'0 

2; 

TE 

y Ind

gaS

422223gO28 

4 ee th-rcs 

a g . 

I I M 109 ' '612 ' se 

5,1 64, 432.51 2, 124,663. 01 

583,112.85 

3, 746. 1 6 

, 2 ' 881 ' 1164 I 22 

atgiggggggg;: gg 

0'022382S*78?:S2 2MR 

05tati gig gstfalga74,4 rz-a a, tS 

5I8g 

N 19 110

a 

g"ItrIg 

UMW 

22485428 

g a 

112, 852, 788. 88 

4,658,788.41 

2, 301, 194.90 

617,564. 87 

7,078. 18 

, '2 92 T 1 9£ M

4aaa.sa-aa 

ggagElggiff 0,0' 

tiggglIgnag n!:: 

88622ii2W;23g EaR 

4 -:a 

. . 

am's 

05. 

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m Am 

1

kaggggg .='; 

28X2gMa2 

6aag 

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01 9 O6 ' 892 t 9t'

4, 869, 149.20 3,427, 488.89 

604, 747.78 

4,928. 48 

8 8 ' 96 lie ' S8 

5Z23M12$82282N °tax 

er4wetzweee.4

diagiggill gfl 

ntMAIggn tti 

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4' gggg 

ggggr,:iP 

MISSM428 

'1 a 

125, 824. 035. 38 

4, 862,994. 68 2,943, 665.37 

620,551.10 

13,646. 06 

s t te 19L It

g 

! 

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1.1 

. 

i'L 

- - - - - - - 

glaWg0 mom 

3 S2V222M 30%4 

gg. ,,, Egagtia %2'.2 

..271eeaos ,-/ e e 

'he; h5e46 

4, 

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95 

21: 

Sourcesof revenue 

-- 4, 

al2g 

o-v 

4 

 0000mPo 1 

/Jahn 

1 

„0.1._ 

"A 

gl

la 

"tea 

Al 

E 

1 .41 

2 .ii 

Aus 

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2 

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Ji4 

IA 

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0, 18 

q 

ag 

g2 

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A ;8 

13 

- S'A 

05210 .0 AA 

A 

umHoim 

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.

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 :I Q

4 

P s 

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4 

° 

NW 

'5 

N 

gds 

. 

 „

t 

geT 

l l 

li

.02 

t 

nr 

Eieb001 2 14 

ggiogggiod- - 

Feoamr4o4go.fl 

e1 

2g 

0190AAA 

- 

8 ; 

S 

t s t 

:-'

1.03 

,T a 44

21,4 , 

on 

g 

Paa 

4 

E ;21

0=§1,Ing 0 .2 .1 

; 

2:40.00.2S 

° 

E 

e 

o 

T -. e 1 

n s 

-0, 

ITti 

e 

T2 

Amaaa 

EIDE° 

1 

1 

t 

< 

. .: 

i 

1 

e 

g 

. 

mei 

I, 41ti,000.40 

24, 453. 12 

320, 1 40.27 

1 95, 058, 340. 78 

2, 133, 497. 25 

1 4, 834, 073. 62 

6,050, 104.23 8,622, 275. 02 

'IC 'no 096 11'

&SW;g1V2ini 2. 

OgggiggilM1 3 r

4

FlgiggMVA ' 

'201".0ig g°10i - 

1,891,904. 09 

93, 632. 93 

487, 064. 76 

220, 536, 472. 67 I 

3, 546, 318.00 

16,578, 206.15 

8, 035,765.06 9, 293, 461. 35 

37, 453, 750. 56 

M3S2832,51284 2

ggOlagnE§§-4 E

4

Iggigagang 

3,W4g4 2i.i'ci' 

'etE en se '

fid 39 MO 9

96 2 ' M T It

lee, 218,371.48 I 

4,556, 592. 59 

15,014, 018. 48 

5, 839, 810. 71 6, 746, 348.05 e 1 q s 1193 V es 1 

assIm:mRs:: 2

aggalaVa

ss 

5

g601 5dUgg 

diggatg 3ei 

14 3 640' St 'E 09 WO

1 ' LL 'I '929 Es 

193, 024, 886.53 

6, 471, 032. 71 

14, 624,260. 54 

4, 441, 447.12 

8, 534, 569.09 

'Tho gro I 

88.V2C04222A2S 8

gMnigggla M 

ggalgiflig ' 

oi...? 4,6c, 

1 82 1 68 18T 

63 688' 69 '

em tea s so 

19I 8 ' 22 1 101 t Z1 .

8, 761, 081.20 

33, 953, 576. 30 

11, 943, 272.77 12, 867, 842. 43 67,525, 772.70 I 

82W2M1,2R2,4! 2

gg9514ZRFA r

Mdgggitgtol 

egga:°: aa 

911 Mt ' £6 '9C 6' , 91 91'

1 1 021 CM ' 5 ' 6

198, 084, 415.70 1 

9, 330,682.28 

26, 438, 315. 15 

9, 620, 026. 23 

12,255, 363.73 

1 52 4 9, 50 25314

%3.:XRA4gcl3ag 

galaiR@ 

giigggigPi 

.S6S-7S.: ram mN ,,,, ci 

17, 
128 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 5.—Summary of internal revenue collections, years ended June 30, 1950 and 

1951, by sources 

Sources of revenue 1960 1951 Increase or 

decrease (—) 

Corporation income and profits taxes i $10, E54, 351,109. 80 $19, 387, 569,902. 81 $3, 633, 218, 294.01 

Individual income and employment taxes: 

Income tax not withheld 7, 264,332,309. 32 9, 907, 539,090.83 2 206, 781.51 

Withheld taxes: 

Income and old-age insurance 11, 762,376, 846.50 15,900, 519, 178. 00 9,138,192,331. 50 

Railroad retirement 549, 038,296.39 579, 778,133. 39 31,739,887. 00 

Total withheld taxes 12,310,415,142. 89 16, 480, 217,311. 39 4,169,882,168. BO 

Unemployment insurance 223,115, 315.73 236,951,546. 06 13,816, 230.33 

Total Individual income and employment taxes 19, 797,882,767. 94 26, 624,787, 948.28 6,826,905,180. 34 

Miscellaneous internal revenue: 

Capital stock tax (repealed) 266, 466 18 -206,469 18 

Estate tax 657,491,481. 58 688, gE 186. 26 —18,918,295.38 

Gift tax 48, 786,066.82 91,206,661.12 42,421,594.30 

Alcohol taxes: 

Distilled spirits (imported, excise)_. 126,344,110.35 172,361,770.89 16, 017, WE 04 

Distilled spirits (domestic, excise) 1, 295,555,495.03 1,574,472, 590 97 278, 917,104.94 

Distilled spirits rectification tax 30,069,409. 46 88, 082, 760. 21 7,983,390.75 

Wines, cordials, etc. (Imported, excise)._ 2, 599, 747.70 8, 737,932. 09 1,188.185. 29 

Wines, cordials, etc. (domestic, excise), 70, W1,250.34 68, 515,969. 86 —6,485,280.48 

Rectifiers; liquor dealers; manufacturers of stills (special taxes) 9,869, 906.94 9,160,677. 83 —699,031. 11 

Stamps for distilled spirits intended 

for export 9,023.11 12,343. 32 3,320. 21 

Case stamps for distilled spirits bottled in bond 7E3,217, 04 1, 089,819.19 351,602.15 

Container stamps 11,825,062. 92 14,920,839.82 3,095, 776 90 

Floor taxes, 4,994.30 12,124.22 7,129.92 

Fermented malt liquors 667,410,819.13 865,008, 720.21 —2,902, 098. 92 

Brewers; dealers in malt liquors 

(special taxes) 9,794,046. 63 4,962,168.83 —321,877.70 

Total alcohol taxes 2, 219,202, 084.85 2, 546, 807,924. 84 327, 805, 839. 99 

Tobacco taxes: 

Cigars (large) 42,112,339. 00 44, 219,557. 01 2,107,218.91 Cigars (small) 57,868. 56 85,814. 00 —2,093.66 

Cigarettes (large) 5,861.48 6,789. 19 927.76 

Cigarettes (small) 1, 242,844, 031.81 1, 293, 965,863. 71 51, 120,921. 90 Snuff 7,388, 534.61 7, 236,103. 10 —153,431.41 Tobacco (chewing and smoking) 35,069, 747. 89 33,870,079. 70 —1,199,667.99 

Cigarette papers and tubes 983,935.87 1,041,047. 75 57,111.88 

Leaf dealers penalties, etc 193.17 927.47 734.30 

Cigarette and cigar floor taxes 944.19 826.85 —117.34 

Total tobacco taxes 1,324,464,348. 23 1,380,396,000. 68 51,931, 654.35 

Stamp taxes: 

Bonds, issues of capital stock, deeds 

of conveyance, etc 

Transfers of capital stock and similar 

50,156,132. 86 56, 105,078. 77 5,348,995.91 

interest sales 23,823,426.39 231, 678, 956 03 4,866,529. 64 Playing cards 10,646,117.98 8, 222,176. 68 —2,828,941.30 Silver bullion sales or transfers 122,521. 32 100,335.45 —22,185. 87 

Total stamp taxes 89,648,198. 55 93,106, 546. 93 8,458,148.38 

Manufacturers' excise taxes: —70, cfli YOE. ri -7 3 : - 

Lubricating oils 

Gasoline if7nYTY 

Tires and tubes 

583. ,Adklit,9--.4g . , 

151, 295-033. 86 

aw70 

„„,,„...,.. „„ ,. .::. 

!..* 1:k 

19, 624,512. 0 

\ 42.315.998. 02 

96,588,182.30 Automobile trucks and busses 123, 629:794. 97 121, 299,890. 43 —2,344,854.59 Other automobiles and motorcycle& ._ 952, 065,980. 24 853,363, 451. 90 201, 297, 47L 12 Parts and accessories for automobiles 88, 732, 649.83 119,475,023. 76 30, 792,873.93 Electrical energy 85,703,833. 44 93,183,837.15 7,980,003. 71 Electric, gas, and oil appliances 89,405,967. 71 121, 998,228 99 91,590,281.23; Electric light bulbs and tubes 

Radio sets, television sets, phono20, 725, 71260 30, 283, 54662 9, 557, 834.02: 

graphs, components, etc 42,084, 781.30 128,187,344.37 86, 102,563. 07 Phonograph record 5, 766, 520.92 7.007. 078.117 1.244 55.5 85 

'Included under "Miscellaneous taxes: All o her." 

!Includes collections from Alaskan Railroad in the amounts of $7,123.89 for 1950 and $6,740,61 for 1951. 

.5-4(,PiL..4LL.15) 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 129 

TABLE 5. Summary of internal revenue collections, years ended June 30, 1950 and 

1951, by sources—Continued 

Sources of revenue 1950 1951 Increase or 

decrease (—) 

Miscellaneous internal revenue—Continued 

Manufacturers' excise taxes—Continued 

Musical instruments 

Mechanical refrigerators, quick freeze 

units, air-conditioners, etc 

Matches 

Business and store machines 

Luggage—manufacturers' excise (suspended Apr. 1, 1944) 

Photographic apparatus 

Sporting goods 

Fishing rods, creels, etc 

Firearms, shells, and cartridges 

Pistols and revolvers 

Total manufacturers' excise taxes_ _ _ 

Retailers' excise taxes: 

Furs 

Jewelry 

Luggage 

Toilet preparations 

Total retailers' excise taxes 

Miscellaneous taxes: 

Sugar Telephone, telegraph, radio, cable, 

leased wires, etc 

Local telephone service 

Transportation of oil by pipeline 

Transportation of persons, seats, 

berths 

Transportation of property 

Leases of safe deposit boxes 

Admissions to theaters, concerts, etc 

Admissions to cabarets, roof gardens, 

etc 

Club dues and initiation fees 

Bowling alleys, pool tables, etc 

Coin-operated devices 

Adulterated and process or renovated 

butter, and filled cheese 

Oleomargarine, including special taxes 

(repealed) 

Narcotics, including marihuana and 

special taxes 

Coconut and other vegetable oils 

jarocessed 

Firearms transfer and occupational 

taxes.. 

All other, including repealed taxes not 

listed above' 

Total miscellaneous taxes 

Total miscellaneous internal revenue 

Grand total, all collections 

$8, 864,897.36 

64, 315, 895. 04 

8, 874,544. 30 

30, 012,088. 70 

205. 23 

39, 930, 910.40 

18,969, 479.35 

9, 350, 887.60 

480, 749. 84 

$10, 756, 238. 64 

96,319,357. 80 

10,168, 530.99 

44,491, 075.83 

C) 

16, 020,407. 06 

15,806, 757.16 

2,055,145.63 

17, 846,423. 75 

762,069.14 

$1, 891. 341.28 

32,003,462. 76 

1, 293,986.19 

14,478, 987.13 

—205.23 

6,089, 496.86 

—3,162, 722.19 

2,055,195.53 

8,495,516.15 

281,314.30 

1,836,053,455. 02 2,383. 676, 697. 57 697,623,242.65 

45, 781,127.33 

190, 820, 385.54 

77, 531, 531. 24 

94,995,376. 52 

57, 603,519.91 

210,239,006. 08 

82,831,477. 75 

106,339,488. 92 

11,822,392.58 

19,418, 622. 54 

5, 299,996.51 

11,344,110.40 

409,128,420. 63 457,013,492. 86 47,885,072.03 

71,188, 028. 96 

312, 339,364.05 

247,280, 578.17 

18, 919, 048.30 

228, 738,278. 19 

321,193,153.35 

9,554,487. 58 

371,214, 019.14 

41, 453,393. 66 

28,739, 745. 27 

3,607,556. 73 

20,174, 015. 95 

11, 714.36 

29,296, 793.77 

866, 785.42 

15,857,340.17 

7 328 84 

436, 749.86 

80, 191,884. 29 

354, 659, 895.25 

290, 319, 938.83 

24,945,943.58 

237, 617, 256. 51 

381,341, 748.95 

9, 568,646. 55 

316,991, 715.42 

42, 616, 313. 70 

30,119, 719.09 

3, 609,910. 31 

20, 730, 591. 58 

10, 753.54 

34, 825.85 

865, ME 91 

19,088,332. 17 

8,660.97 

346,493. 62 

9,003,85633 

42, 320, 531. 20 

43,039,360. 66 

6, 026, 8924 28 

8,878,978.82 

80,148, 595.61 

19,158. 97 

—24,752,303. 72 

1,192, 920. 04 

1,379,973. 82 

2,353.58 

556,585. 63 

—960.82 

—29, 261,967.92 

—841.51 

3,230,992.00 

1,232.13 

—90, 256 24 

1,720,908,381. 77 1, 842,598,964.12 121,690,082.35 

8, 304, 897,891. 63 9,433,328,964. 07 1,128,431,072.41 

38,957,131, 738.37 50,445, 686,315. 16 11,488,554,546 79 

COLLECTIONS FOR CREDIT TO TRUST ACCOUNTS (INCLUDED IN TABLE ABOVE) 

Distilled spirits (domestic) 

Distilled spirits rectification tax_ 

Wines (domestic) 

Manufactured tobacco 

Coconut oil 

Total trust fund collections 

$8,177. 86 $735.65 —$5,442.21 

6,177. 86 735.65 —5,442. 21 

'Included under "Miscellaneous taxes: All others." 
REPORT OF COMMISSIONER OF INTERNAL REVENUE- 131 

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

1918 through 1951-Continued 

130 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

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

1916 through 1951 

Year 

Income, profits and employment taxes 

Estate and 

Individual in- gift taxes 

come and employment taxes• 

Corporation income and profits 

taxes * 

Total income, 

profits and employment taxes 

1916 

1917 

1918 

1919 

1920 

$67, 943, 595 

180, 108,340 

$56, 993, 658 

207, 274, 004 387, 382, 344 

2,852,324,866 

2,600, 783,903 

3, 966, 936,004 

$124, 937, 253 

$6,076, 675 

47, 452,880 

eg, 029, 983 

103,636,563 1921 3,228,137,674 159, 093, 260 1922 2,086, 918,965 139,418, 846 1923 1,691,089,586 126, 705, 207 1924 1,841, 759,317 102, 966, 762 1925 845, 426,352 916, 232, 697 1, 761, 659,049 108,939, 896 1928 879, 124, 407 1,094, 979, 734 1,974, 104, 141 119,216, 375 1927 911, 939, 911 1,308, 012, 533 2, 219, 952,449 100, 339, 852 1928 882, 727, 114 1, 291, 845,989 2,174, 573, 103 60,087, 234 1929 1,095, 541,172 1,235, 733, 256 2,331, 274, 428 61,897, 141 1930 1, 146, 844, 764 1, 263, 414, 466 2, 410, 259, 230 64, 769, 625 1031 833, 697, 798 1,026,392,699 1,860, 040,497 48,078,327 1932 427, 190,582 629, 566, 115 1,056, 756,697 47,422,313 1933 352, 573,620 394, 217, 789 746, 791, 404 34,309, 724 1934 919, 509, 488 400, 146, 467 819, 665,955 113, 138,369 1935 527, 112 506 578, 678,359 1, 105, 790,865 212,111,959 1936 674, 464,353 753, 031, 520 1,427, 485,873 378,839,615 1937 1, 357, 486,054 1, 088, 161, 089 2,445, 587,143 305,547, 766 1938 2 028, 972108 1, 342, 717, 850 3,371, 680,957 416,874, 065 1039 1, 769, 262, 662 1, 156, 280,509 2 925, 543,170 360,715, 218 1940 1,815, 538, 352 1, 147, 591, 931 2,963, 130, 283 360,071, 167 1941 2,343, 511, 587 2 053, 468, 804 4, 396, 980,391 407, 067, 747 1942 4, 448, 162,234 4,744,083,164 9,192 296,387 432540, 288 1943 8, 128, 637, 023 9, 668, 956,103 17, 787, 593, 125 447, 495, 678 

1944 19, 909,377, 847 14, 766, 796, 477 34,766, 174,324 511, 210,337 1945 20, 813,499 787 16, 027, 212, 826 36, 840, 703, 613 643,055, 077 1948 20, 405, 363,840 12, 553, 601, 987 32958, 965,827 676 832, 302 

1947 21, 367, 662 091 9, 876, 458, 680 31,014,120,771 779, 291, 074 1948 23, 379, 123, 052 10, 174,409, 834 33, 553, 532,886 899,345, 444 

1949 20, 527, 934, 679 11,553, 669, 234 32,081, 603,913 796, 537, 914 1950 19, 797,882 768 10, 854,351,109 30, 652, 233,877 706, 226, 538 

1951 26, 624, 787, 948 14, 387, 569,403 41, 012, 357, 351 729,729, 837 

Year Alcohol taxes Tobacco taxes Manufacturer 

excise taxes 

' All other taxes Total internal 

avenue receipts 

1916 $247,453,544 $88, 063, 948 $4, 218, 979 $48, 049, 564 $512, 723, 288 1917 254, 008, 513 103, 201, 592 775, 078 27, 949,638 809, 393. 640 1918 443, 839, 645 156, 188, 660 36, 636, 607 162, 613, 263 3, 698, 955, 821 

1919 483, 050, 854 206, 003, 092 79,400, 268 398, 891,981 3, 850,160, 079 1920 139, 871,150 295, 809,355 267,968, 579 643,339, 601 5, 407, 580, 252 1921 82, 623, 429 255, 219, 385 229,397, 837 645, 935, 477 4, 595,357, 062 

1922 45, 609, 436 270, 759, 384 174, 361, 288 480,383,664 3, 197, 451, 083 1923 30,358, 086 309, 015, 493 185, 117, 058 279, 459, 849 2, 621, 745, 228 

1924 27, 585, 708 325, 638, 931 200, 921, 721 297,306, 818 2, 796179, 257 1925 25.904, 775 345, 247, 211 140, 877, 326 201,512, 011 2, 584, 140, 268 1926 26, 452 029 370, 666, 439 150, 220,488 196, 340, 420 2, 835,999, 892 

•Beginning January 951, withheld income taxes and social security employment taxes on employees and 

employers are paid into the Treasury in combined amounts without separation as to type of tax. The 

figures for prior periods have been combined accordingly in this table for purposes of comparison, but are 

shown separately in previous annual reports. 

3 Separate figures on corporation and individual income and excess profits tax collections not available 

for the years 1918 to 1924. 

Includes munitions manufacturers' tax, excess profits on Army and Navy contracts. 

For 1916 through 1932 includes taxes on sales under Act of Oct. 22, 1914; manufacturers', consumers' 

and dealers' excise taxes under the war revenue and subsequent acts (except soft drink taxes), and all taxes 

paid by manufacturers of and dealers in adulterated andprocess or renovated butter, mixed flour, and 

filled cheese. For 1933 and subsequent years includes manufacturers' excise taxes (Act of 1932, as amended) 

except soft drinks. 

Year Alcohol taxes Tobacco taxes Manufacturer' 

excise taxes 3 All other taxes Total internal 

revenue receipts 

$21,552 3376, 170, 205 366, 850,109 174,968 $2, 865,688, 130 

15, 307, 796 396, 450,041 51,951, 694 92, 165, 670 2. 790,535,538 

12, 776,728 434, 444, 543 5, 723, 791 92, 937, 744 .2, 939, 934,375 

11, 695, 268 450, 339, 061 2, 676, 261 100, 406, 288 8. 040, 145, 763 

10, 432, 064 444, 276, 503 149, 744 65, 251, 619 2, 428, 228,754 

8,703,963 398, 578, 619 96,195 96, 171, 256 1,557. 729. 043 

43, 174,317 402, 739, 059 243, WO, 368 149. 22A, 252 1,619, 839,224 

258,911, 333 425,168, 897 385, 291, 214 670. 073, 432 2, 872, 249,105 

411, 021, 772 459, 178, 625 342, 144, 686 769, 187, 665 3,299,935,672 

505, 464, 037 501, 165, 728 382, 716,142 324, 527,086 3,529 208,381 

594, 245, 086 552, 254, 145 449, 853, 630 305, 707, 545 4, 653.105,315 

567, 978, 602 568, 181,968 416, 753,516 317, 287, 205 5, 658, 765,314 

587 799, 701 580, 159, 206 396, 891,003 330, 965, 663 5, 181, 573,9M 

624, 253,156 608, 518, 444 447, 087, 632 337, 391, 665 5,340,952,347 

820, 056,178 698, 076, 891 617, 373,372 430, 563, 800 7, 370, 108,375 

1,048, 516, 707 780, 982, 216 771,902, 259 821,681, 660 13,047, 868, 518 

1, 423, 646, 456 923, 857, 284 504, 746, 434 1, 274,047, 519 22.371,386,497 

1, 618, 775, 156 988, 483, 237 503, 461, 802 1,733, 655,377 40,121, 760, 233 

2,309, 865, 790 932, 144,822 782, 510, 640 2, 292, 107, 636 43, 800,387,157( 

2, 526, 164, 686 1, 165,619, 283 822, 670, 741 2, 421,944, 159 40,672,096,9% 

2, 474, 762,398 1, 237, 768, 302 1, 425. 259, 662 2,147,183, 534 39, 108,385, 741 

2, 255,326, 754 1, 300, 280,153 1, 649, 234, 053 2,206,825,007 41, 869, 542291 

2, 210, 607,168 1, 321,874, 770 1, 771, 532, 723 2, 280, 968, 532 40, 963, 125,015 

2, 219, 202, 085 1, 328, 464, 346 1, 836, 053, 455 2, 214, 951, 467 38,957, 131, 768 

2, 546, 807, 925 1,380,396, 001 2,383, 676, 698 2,392, 718, 504 50, 445,686,311 

3 For 1916 through 1932 includes taxe on sales under Act of Oct. 22, 914; manufacturers', consumers' 

and dealers' excise taxes under the war revenue and subsequent acts (except soft drink taxes), and all taxes 

paid by manufacturers of and dealers in adulterated and process or renovated butter, mixed flour, and 

filled cheese. For 1933 and subsequent years includes manufacturers' excise taxes (Act of 1932, as 

amended) except soft drinks. 

TABLE 7.-Total internal revenue collections, years ended June 30, 1863 to 1951 

Year Amount Year Amount Year Amount 

iiifillEEEMESgESINIEM 

$41,003, 192. 93 1894 _ ______ $147, 168, 149.70 1924 $2,796,179,257.06 

116,965,578.26 1895 143,246, 077. 75 1925 2,589,140, 268. 29 

210, 855, 864.53 1896 146,830, 615.66 1926 2, 835, 999, 892.19 

310,120,448. 13 1897 196, 819, 593.47 1927 2, 865,683, 129. 91 

265, 064, 938. 43 1898 170, 866, 819.36 1928 2, 790, 535, 537. 68 

190, 374, 925. 59 1899 273, 484, 573. 44 1929 2,989, 054,375. 43 

159, 124.128. 86 1900 295,316,107. 57 1930 3,040,145, 733. 17 

184,302, 828.34 1901 306, 871,669.92 1931 2, 428,228,754. 22 

143,166,322.10 1902 271, 867, 990.25 1932 1, 557, 729, 042.64 

130, 890, 096. 90 1903 230, 740, 925.22 1933 1,619,839,224.30 

113, 504, 012. 80 1904 232, 903, 781.06 1934 2,672, 239, 1%. 52 

102, 191, 018. 98 1905 234,187, 976.37 1935 3, 299,435, 572.18 

110,071, 615.00 1906 249,102, 738. 00 1938_ __ ______ 3, 520, 208,281. 09 

116, 768,096.22 1907 269,664, 022.85 1937 4,653, 195,315.28 

118, 549, 230. 25 1908 251, 665, 950. 04 1938 5,658, 765, 314.33 

110, 654, 163.37 1909 248,212, 719.22 1939 5,181, 573,952. 58 

113,449,621.38 1910 289,957, 220.16 1940 5,340,952,396. 78 

123,981, 916.10 1911 322, 628, 299. 73 1941 7, 370, 108,377.66 

135, 229,912.30 1912 321, 615, 894.89 1942 13, 047,868,517. 72 

146 523, 273.72 1913 344, 424, 453.85 1943 22,371,386 996.55 

144,553, 344. 86 1914 380, 008, 893. 96 1944 40,121, 780, 212. 77 

121, 699 039.83 1915 415, 681, 023.86 1945 43, 800, 387, 675.90 

112,421,121.07 1916 512, 723,287. 77 1946 40, 672, 096, 997.88 

116, 902, 869.44 1917 809,393,640.49 1947 39,199,385, 741.63 

118,837,301.06 1918 3, 698, 955,820. 93 1948 41, 864,542,295.40 

124,326,475.32 1919 3, 850,150, 078. 56 1949 40,463,125,018.61 

130,894,434. 20 1920 5, 407, 580, 251. 81 1950 38, 957,131,768.37 

142, 594, 696. 57 1921 4, 595,357, 061.95 1951 50,445, 686, 315.16 

146, 035, 415.97 1922 3, 197,451,083.00 

153, 857, 544.36 1923 2, 621, 745, 227.57 Total_ 468, 806, 046, 189. 49 

161, 004, 989.67 

I Period of 10 months, from Sept I, 1862, the day on which the internal revenue law went into practical 

operation, to June 30, 1863. 
132 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

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

years 1951 and 1950, by objects of taxation 

Articles taxed 1951 1950 Increase or 

decrease (-) 

Distilled spirits, excise tax 

Distilled spirits, floor tax 

Distilled spirits, rectification tax 

Wines 

Fermented malt liquors 

Cigars, large: 

Class A 

Class B 

Class C 

Class D 

Class E 

Class F 

Class G 

Cigarettes, large 

Cigarettes, small 

Total 

$13, 042, 

439, 

2, 

4, 

779.01 

957.33 

39.88 

150.15 

133.60 

435.40 

202. 00 

316. 64 

654.60 

634.55 

89, 249, 286.72 

308, 598.18 

25.00 

75.90 

679.00 

115.85 

1,805.50 

3, 358.50 

184.90 

565.60 

$3, 793, 487.29 

131, 359.16 

19.88 

74.25 

-545.40 

319.55 

396.50 

958.14 

469.70 

68.95 

13,491, 298.16 9, 664, 695.15 3, 926, 603. 01 

Nont.-Stamp sales for Puerto Rican tobacco and liquor manufactures are deposited at San Juan to the 

credit of the treasurer of Puerto Rico and consequently are not shown in other collection statements herein 

except that liquor and tobacco taxes amounting to $735.65 in 1951 and $8,177.86 in 1950 were collected at the 

ports of entry and were covered into the Treasury of the United States to the credit of the treasurer of Puerto 

Rico, under the act of Mar. 2, 1917 (sec. 3360, Internal Revenue Code). 

TABLE 9.-Nuntber of returns filed during the fiscal years 1951 and 1950 

Type of return 

Fiscal year 

1951 1950 

Income taxes' 

Citizens and resident aliens 52, 383,403 51, 726, 290 

Nonresident aliens 74,568 160, 462 

Declarations of income 6, 330, 660 5, 156, 080 

Fiduciaries 366,870 378,134 

Partnerships 891,277 989, 091 

Withholding agents 10, 104 10, 823 

COPPORATION: 

Income and profits 678,038 659,577 

Personal holding companies 5, 528 5, 926 

Army and Navy contracts 

Exempt organizaVons 

242 

83, 749 

(I)

lot, 636 

Other 17,815 42,211 

Total income tax returns 59, 842, 254 59,223,230 

Estate tax 31,896 29,530 

Gift tax 39, 585 32,155 

Payroll taxes' 

Withheld income and old-age insurance 13, 928,4U 20,590,121 

Carriers 24, 575 25,906 

Unemployment insurance 556,789 537, 887 

Total payroll tax returns 14,009, 799 21, 153,894 

Miscellaneous taxes 7,351,280 7,100,957 

Special taxes 1, 280,175 1,659,313 

All other 69,971 76,137 

Grand total 82, 629, 960 89,270, 216 

1Not reported separately prior to 1951. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 133 

TABLE 10.-Additional income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1951, by tax years 

[Excludes additional assessments resulting from collectors' investigations] 

TOTAL REGULAR AND JEOPARDY ASSESSMENTS 

Tax year Items Tax Interest Penalty Total 

[ncome and declared value excessprofits tax: 

1925 and prior 75 $67, 619 $38,014 $10, 713 8116,346 

1926 5 1,944 2,590 972 5,506 

1927 6 3,128 3,728 1,424 8,280 

1928 10 7,542 8,383 2,828 18,753 

1929 11 7,261 8,762 3,861 19,884 

1930 13 32, 838 38,079 2,846 73,763 

1931 17 23,337 25, 313 4, 199 52, 849 

1932 22 39,492 40,756 21, 035 101, 283 

1933 28 63,982 62,254 8,742 134,978 

1934 35 337, 849 319,340 11, 252 668, 441 

1935 51 274,180 234, 662 13, 531 522, 373 

1936 86 399,189 321,819 52,621 773,629 

1937 109 785,924 594,341 93,282 1, 473,547 

1938 160 847,394 577,403 193, 728 1, 618,525 

1939 223 1,664,580 1,045, 577 252, 248 2,962,405 

1940 543 4, 830, 854 1,942, 009 322,407 7, 095, 270 

1991 1, 616 14,308,398 5,374,715 830,918 20, 514,031 

1942 2, 394 25,320, 495 8, 222, 745 2, 060, 497 35, 603, 687 

1943 5, 768 59, 012, 221 20, 301,414 6, 873, 612 86,187, 247 

1944 8,582 74, 371, 9,6A 21, 170, 435 9, 313, 095 104, 855, 490 

1945 13, 270 74, 905, 645 19, 617, 791 9,043, 572 103, 567, 008 

1946 30,851 112,467, 731 23, 692,139 8, 931,472 145, 091,342 

1947 , 395 184, 265,098 28, 895, 171 7, 578, 793 220,740, 62 

194,444, 1

0 

 46 1948 13

9

1

5

,191 172, 149,583 17, 806, 282 4, 484, 281 

1949 79,165 81,627, 107 4, 536, 619 1, 467, 403 87, 531,129 

1950 597 1, 208, 645 17, 205 34, 782 1, 260, 632 

1951 

Total 370, 223 808, 923, 946 154, 898, 546 51, 618, 114 1,015, 440, 606 

Excess profits tax: 

Prr 

1940 5,946,233 1,979,067 18,168 7, 943,468 

1941 8, 210,494 4,315, 756 118, 863 12,645, 113 

1942 27, 921, 743 12, 465,969 719, 514 41, 106, 726 

1943 62, 079, 713 24, 190, 880 1, 624, 738 87,895, 331 

1944 39,957, 547 12, 808, 915 1, 684, 894 49, 451,356 

194 ell 051, 606 16, 718, 543 1,524, 520 73,596, 669 

1946 2, 777, 255 693, 315 126, 293 3,596, 863 

Total 6, 332 201, 944, 591 73, 171,945 5, 816,990 280, 933, 526 

Grand total 376, 555 1, 010, 868,537 228, 070, 491 57, 435,104 1, 296,374, 132 

TOTAL REGULAR ASS 

Income and declared value excessprofits tax: 

1925 and prior 7 $67, 619 $38, 019 $10, 713 8116,346 

1926 1,944 2,590 972 5,506 

1927 3,128 3, 728 1,424 8, ZSO 

1928 7,371 8,164 2, 700 18, 235 

1929 1 7,082 8, 543 3,726 19,361 

1930 1 32,689 37,906 2,734 73,329 

1931 1 23,220 25,179 4, 112 52, 511 

1932 2 39, 254 40,508 20,856 100,618 

1933 27 63,844 62,119 8,639 134,602 

1934 34 337,134 318,681 10, 716 066,531 

1935 50 274,022 234, 526 13, 412 521, 960 

1936 83 361,740 290,088 33,755 685,583 

1937 105 681, 707 512, 282 40,406 1,234,395 

1938 154 546,934 362,911 43,279 953,124 

1939 214 1, 385, 539 863,264 112, 738 2, 361, 541 

1940 521 4,543, 978 1, 778,037 178, 204 6,500, 219 

1941 1, 581 14,023, 645 5, 220, 631 686,983 19, 931,159 

1942 2, 335 24, 999, 667 8,070, 653 1, 911, 413 34, 976,733 

11143 5, 663 57, 026, 274 19, 495,427 6, 170,650 82, 692,351 

1944 8, 432 70, 913,944 19, 980,562 8, 008,069 98, 902,575 

1945 13,103 71, 139, 747 18, 507,894 7, 701,821 97,349,462 

1946 30, 636 108,152, 000 22, 693,142 7, 112, 663 137,957, 805 

1547 95, 110 179, 656, 005 28,020,384 6,230,492 213,906, 881 

1948 130, 885 169, 093, 314 17,472,188 3,430, 832 189,996, 334 

1949 78, 981 80, 631,536 4, 483, 907 1, 200, 291 86,315, 734 

1950 568 955,945 15, 688 24, 612 995,746 

1951 

Total 368, 636 784,963, 682 148, 547,016 42, 966, 212 976,476, 910 

973739-52 10 
134 REPORT OF COMMISSIONER OF INTERNAL REVENUETABLE 10.-Additional income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1951, by tax years-Con. 

(6) TOTAL REGULAR ASSESSMENTS-Continued 

Tax year Items Tax Interest Penalty Total 

Excess profits tax: 

1940 84 $5, 946, 233 $1,979,067 $18,168 $7,943,468 

1941 241 8,203,504 4,311, 949 118, 324 12,633, 777 

1942 647 27, 816, 720 12,424, 500 705,988 40,947, 208 

1943 1, 214 51, 090, 177 19, 680, 088 1,575, 860 72,346,125 

1944 1, 450 34, 154, 822 12, 570, 314 1,560, 018 48,285, 154 

1945 2, 024 58,480,732 16, 260, 193 1,368, 204 76, 109, 129 

1946 594 2, 744,538 682,451 121, 979 3, 548, 968 

Total 6,254 188, 436, 726 67,908, 562 5,461, 541 261,813, 829 

Grand total 374, 890 973, 400,408 216,455, 578 48,434, 753 1, 238,290, 739 

(e) ASSESSMENTS ON AGREEMENT WITHOUT 90-DAY LETTER 

Income and declared value excessprofits tax: 

1925 and prior $67, 619 $38,014 $10, 713 $116,346 

1926 1,944 2,590 972 5.506 

1927 3,128 3, 728 1, 424 8,280 

1928 7,371 8,164 2, 700 18.235 

1929 7, 082 8, 543 3, 726 19,351 

1930 32,689 37,906 2,734 73,329 

1931 23,220 25, 179 4, 112 52, 511 

1932 38, 874 39, 861 20, 586 99,101 

1933 60, 614 58, 853 7,134 127,101 

1934 333,674 315, 465 10, 716 659,855 

1935 242, 775 207, 726 13, 295 463, 796 

1936 168, 522 136, 371 33, 524 338,417 

1937 464, 956 35X 714 39, 792 857, 462 

1938 364,326 248,852 34,654 647,832 

1939 1,093,422 679,919 67,480 1, 840, 931 

1940 4, 012,347 1, 487, 079 152, 210 5, 651, 636 

1941 12,488, 411 4, 491, 115 495, 487 17,475, 013 

1942 22, 738,395 7, 145, 976 1,453, 849 31,338,220 

1943 95, 855, 632 15,406, 351 4, 390, 538 65,652,521 

1944 59,540, 681 16, 227, 755 5, 504, 243 81, 272,679 

1945 58, 923, 062 15, 257,168 5, 861, 537 80,041, 767 

1946 95, 638,180 19, B15, 912 5, 579, 714 121,133, 814 

1947 169,471,379 26, 243,073 5, 222, 594 200, 937,046 

1948 165, 908, 724 17,118, 454 3, 302, 731 18'6,329, 909 

1949 80, 170, 512 4, 452, 837 1,192,889 85,816, 238 

1950 913, 431 15, 688 18,605 977, 724 

1951 

Total 355, 682 718, 600 770 129, 925, 293 33, 428,449 881, 954, 512 

Excess profits tax: 2 MOR 

1940 5, 786, 616 1,873,389 11,750 7, 671, 755 

1941 7,364, 748 3, 855, 036 70,492 11, 290, 246 

1942 24, 415, 096 11, 016, 668 405, 906 35, 837, 670 

1943 39, 067, 493 15, 887, 980 1,047, 086 56, 002, 559 

1944 28, 351, 298 10, 660, 745 1,156, 818 40,188, 861 

1945 53,638, 116 14, 852, 855 924, 209 69, 413, 180 

1946 2,069, 007 507, 416 26, 505 2, 802, 928 

Total 5, 263 160, 690, 374 58, 654, 059 3, 642, 766 222,987, 199 

Grand total 360, 945 879, 291,144 188, 579, 352 37, 071, 215 1,104, 941, 711 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 135 

TABLE 10.-Additional income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1951, by tax years-Con. 

(d) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE OF 90-DAY 

LETTER 

Tax year Items Tax Interest Penalty Total 

Income and declared value excessprofits tax: 

1925 and prior - 

1926 - 

1927 

1928 

1929 

1030 - 

1931 

1932 - 

1933 

.4w

.: 

.5 

1951 

Excess profits tax: 1946 

 507,312 130,508 

1934 320 300 620 

1935 676 606 $117 1.399 

1936 3, 606 2,882 221 6,509 

1937 8,864 4,520 516 13, MO 

1938 4,203 1,945 388 6,596 

1939 2,944 1,766 428 5,138 

1940 47,043 25, 099 12,267 84,409 

1941 469,501 221,539 105,526 796,566 

1942 925,426 408,581 258,079 1,592,086 

1943 4, 618, 295 1, 793,341 1,241, 880 7, 653, 516 

1944 5, 811, 297 1,936,947 1, 582, 248 9,330,492 

1945 6,675,433 1, 869,845 1, 377, 547 9, 922,825 

1946 10,013, 431 2,222,896 1, 285, 659 13,551,986 

1947 9, 474,332 1, 859, 232 985, 172 12,118, 736 

1948 2,888, 735 318,957 123,419 3, 331, Ill 

1949 459,323 30, 948 7,402 497, 673 

1950 12,014 6,007 18,021 

$1,220 $1, 219 $2, 439 

Total 41,446.723 10, 500, 423 6,980,876 58,934, 022 

1940 58,268 35,207 4,805 98,280 

1941 303,509 135,860 39,032 478,401 

1942 590,487 261,924 118,410 970,821 

1943 4, 653,444 1,146,179 369, 953 6,169, 576 

1944 3,014,588 982,026 170, 651 4, 167, 265 

1945 2, 090, 934 634, 946 1, 2,88 646 4,777 

25,826 663, 

Total 356 11, 218, 542 3, 326, 650 887, 574 15,432, 766 

Grand total 8, 645 52, 685, 265 13, 827, 073 7,874,450 74,366, 788 

(e) ASSESSMENTS BASED UPON STIPULATION BEFORE THE TAX COURT Income and declared valae excess- profits tax: 1925 and prior 1926 1927 1928 1929 1930 1931 . 1934 1950 .. 1951 """"n re-tgf5F,E=9 '6) 4h . 93 2 iggragraY Rigiiggra iniffillagg 

sa 

1932 $80 5 $647 $290 $1,51' 

1933 2,010 2,047 I, 005 5, 01 

1935 30,507 28,138 56,64 

1936 184, 058 146,541 330,59 

1937 166,371 122, 453 98 288,92 

1938 97,715 66,053 7,476 171,24 

1939 219,833 137,558 44,047 401,43 

1940 322,490 179,686 10,839 513,01 

1941 679,255 317, 594 85,108 1,081,95 

1942 1, 058, 050 413, 511 179,858 1,851,41 

1943 3,040,447 1, 408, 745 459,475 5,508,86 

1944 3,781,008 1, 221, 904 640,818 5,643, 73 

1945 4,475,118 1, 076, 990 337,338 5,889,49 

1918 I 1,908,885 429,037 169,743 2, 507, 61 

1947 594,441 98,608 20,805 713,8: 

1948 149,280 15, 891 4,392 169,31 

1949 1,294 98 1, 54 

Total 17,311, 342 5, 663, 501 1, 981, 292 24, SW, 1 : 
136 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 10.-Additional income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1951, by tax years-Con. 

(e) ASSESSMENTS BASED UPON STIPULATION BEFORE THE TAX COURT-Continued 

Tax year Items Tax Interest Penalty Total 

Excess profits tax: 

1940 8 $22, 626 $13,993 $1,613 $38, 232 

1941 32 215, 511 133, 423 7,393 356, 327 

1942 68 2, 266, 936 907,961 62, 902 3, 237, 799 

1943 95 3,118, 330 1,013,619 97,991 4, 227, 940 

1944 1, 811, 079 62, 20 6 85, 570 2,496, 909 

1945 89 1,974,062 537,791 102, 743 2, 614, 596 

1946 16 162,378 42, 952 69, 648 274, 978 

Total 394 9, 568, 922 3, 249, 999 427,860 13, 248, 781 

Grand total 3, 684 26, 880, 264 8, 913, 500 2,389,152 38,182,916 

(J) ASSESSMENTS MADE AFTER DECISION BY THE COURT 

Income and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 1 $3,140 $2,916 $6 056 

1935 1 64 56 120 

1936 2 5,554 4,494 $10 10,058 

1937 2 91, 516 32, 595 74,111 

128 10 80, 630 46, 061 761 127,452 

1939 7 69, 340 44, 021 773 114, 134 

1810 2 162,098 86,173 2,888 251,159 

1941 57 386, 378 190,383 862 577,623 

1942 49 272,796 102,585 19, 827 395, 008 

1943 233 2,911,900 886, 990 78, 757 3, 877, 647 

1944 307 1, 780, 958 593, 956 280,760 2, 655, 674 

1945 265 1,066,134 303,891 125,399 1, 495, 424 

1946 210 561,504 125, 297 77,547 764, 348 

1947 160 115, 853 19,471 1, 921 137, 245 

1948 43 146, 575 18, 886 290 165, 751 

1949 5 407 24 431 

1950 

1951 

Total 1,375 7, 604, 847 2, 457, 799 589, 595 10, 652, 241 

Excess profits tax: 

1940 7 78, 723 56,978 135, 201 

1911 19 319, 736 187,660 1, 407 608,803 

1942 45 544,201 237, 917 118, 770 900, 918 

1943 63 4, 252, 910 1,632,310 60, 830 5, 26, 050 

1944 65 977, 857 327, 283 146, 979 1,452,119 

1945 38 779,820 234, 601 182,355 1,196, 576 

1946 4 5,891 1,675 7, 416 

Total 241 6, 958, 888 2, 677, 854 510, 341 10,147, 083 

Grand total 1, 616 14, 563, 735 5,135, 653 1,099,936 7,3, 799,324 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 137 

TABLE 10.-Additional income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1951 by tax years-Con. 

(2 TOTAL JEOPARDY ASSESSMENTS 

Tax year Items Tax Interest Penalty Total 

Income and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

1929 

1929 

1930 

1931 

1932 

1933 

1934 

1938 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1045 

1946 

1947 

1949 

1949 

1950 

1951 

Total 

Excess profits tax: 

1940 

1911 

1942 

1943 

1949 

1946 

1946 

Total 

Grand total 

-------"'""

ga2 g!RUEP 

$171 

179 

149 

117 

238 13$ 

715 

158 

37,449 

104,217 

300,980 

279,041 

286,876 

284,853 

325,778 

1,985,947 

3,458,016 

3,765,898 

4, 315, 731 

4,609,093 

3,050, 269 

895,571 

253,2(0 

$219 

219 

173 

134 

248 

135 

669 

136 

31,731 

82,059 

214,492 

182,313 

163,972 

154,084 

152,092 

805,987 

1, 189,873 

1,109,897 

(411,910 

875,787 

384,094 

52, 712 

1,517 

$128 

135 

112 

87 

103 

179 

536 

119 

18,886 

52,876 

150,449 

139,510 

144,203 

143,935 

149,084 

702,962 

1,305,026 

1,341,751 

1, 818,809 

1,348,301 

1,057,449 

287,112 

10,170 

$518 

533 

434 

338 

665 

376 

1,910 

413 

88,046 

239,152 

665,401 

600,864 

595,051 

582,872 

626,954 

3,494,896 

6,952,915 

6,217,546 

7,133,537 

6,833,181 

4,447, 812 

1,215,395 

264,887 

1, 587 23, 960, 264 6, 351, 530 8, 651, 902 38,963,696 

6,990 

105,023 

10,999, 536 

802,725 

1, 570,874 

32, 717 

3,807 

40,969 

4,510,792 

238,601 

458,350 

10,864 

539 

13,526 

48,878 

129,878 

156,316 

4,314 

11,336 

159.518 

15,549,966 

1,166,202 

2,185 MO 

47,865 

78 13, 507, 865 5, 263, 383 348,449 19.119,697 

1,865 37,464, 129 11,614,913 9,000,351 58,083,393 

(4) JEOPARDY ASSESSMENTS UNNDERBA C EDIT RE 

Income and declared value excessprofits tax: 

1925 and prior 

1928 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

1949 

1950 

1961 

Total 

$17 

901 

9,032 

458,507 

499,295 

501,258 

642,503 

2,006,626 

1,375,981 

355,333 

60,940 

, 

$10 

487 

3,627 

180,171 

166,133 

138,582 

148,397 

297,321 

121,735 

20,920 

1,057 

$4 

107 

2,163 

13,131 

25,208 

14,824 

87,087 

27,363 

138,787 

38,910 

795 

$31 

1,495 

14,822 

651,809 

690,636 

654,689 

877,987 

2,331,310 

1,636, 503 

415.163 

62,792 

5,910,393 1, 078, 440 348,379 7,337,212 
17,240,163 

5,972,404 24,577, 375 

138 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 10.-Additional income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1951, by tax years-Con. 

(A) JEOPARDY ASSESSMENTS UNDER BANKRUPTCY AND DISSOLUTION 

PROCEDURE-Continued 

Tax year 

Excess profits tax: 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

Total 

Grand total 

(0 FRAUD JEOPARDY ASSESSMENTS 

Income and declared value excessprofits tax: 

1925 and prior 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

1949 

1950 

1951 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 139 

TABLE 11 .-Income and profits tax deficiencies appealed to the Tax Caurt, fiscal 

year ended June 30, 1951 

Tax year 

Returns 

involved Deficiency Penalty Total 

1930 and prior 

12 F1R42ga §ER cErg Z4 

6275,582 $159,125 6434,707 

1931 96,891 52,101 148,992 

1932 310,479 119,743 410,222 

1933 134,267 94,832 229,099 

1934 75,891 51,293 127,184 

1935 145,348 100,988 246,336 

1936 49,158 16,993 66,151 

1937 265,874 122,151 388,025 

1938 412,625 232,574 645,199 

1939 391,922 155,297 547,219 

1940 2,439,987 194,772 2,634,759 

1941 9,837,555 299,182 10,136, 747 

1942 13,983,492 1,261,608 15,245,100 

1943 27,757,605 3,893,621 31,651,226 

1944 37,

32,839,921 4,737,305 37, 577,226 

1945 837,842 4,118,908 41,956,750 

1946 21,049,592 2,814,736 23,864,328 

1947 23,208,014 2,228,472 25,436,486 

1948 11,292,066 543,771 11, 835, 837 

1949 23,658,231 76,243 23,734,474 

1950 51,382 856 52,238 

Year and amount undetermined 

Total 10,703 206,113, 734 21,274,571 227,388,305 

Items Tax Interest Penalty Total 

18,193,101 

4,893,964 

411,870 

63,491 

128 

135 

141 

124 

3 

8 

79 

56 

19 

$171 

179 

149 

117 

238 

138 

715 

158 

37,449 

104,217 

300,460 

279,041 

286,859 

283,952 

318,746 

1,527,440 

2,958,721 

3,264,640 

3,673,228 

2,602,467 

1,680, 288 

540,238 

192,260 

$219 

219 

173 

134 

248 

135 

659 

136 

31, 731 

82,059 

214,492 

182,313 

163,962 

153,597 

148,465 

625,816 

1,023,740 

971,315 

850,600 

578,466 

212,359 

31,792 

460 

$128 

135 

112 

87 

179 

103 

536 

119 

18,866 

52,876 

150,449 

139,510 

144,199 

143,828 

146,921 

689,831 

1,279,818 

1,326,927 

1,731, 722 

1,320,938 

918,662 

228,202 

9,375 

$518 

533 

434 

338 

665 

376 

1,910 

413 

88,046 

239,152 

665,401 

600,864 

595,020 

581,377 

612,132 

2, 843,087 

5,262,279 

5,562,882 

6,255, 550 

4,501,871 

2,811,309 

800,232 

202,095 

905 

946 

Total 

Excess profits tax: 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

Total 

Grand total 

18,049,871 

1,225,167 

19,275,028 

5,273,090 

5,642,509 

8,303 523 

8,588,481 

31,626,484 

1,879,534 

33,506,018 
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REPORT OF COMMISSIONER OF 

clEgRIEREARAERERMEEME

iggatigfgg Oggi5 it-746'

ip aa g Rg4f 

1

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fi r 

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Ffnoc N ... YOlk ....•_••..••••••• _ ••.._...••.. """"""_' •••.... _.•••. _
 8,352,257 4ro.286 25 25 2!j Second New York ""'" •...••••_ •. ' .•'_.•• ""._... ,._ ..•.. 00•••••••• 4/iO,286 """'3ii:827' :::::::::::::: ::::~~:::::::: ""'-;l!l,'S27' 1m, 700 42'l.l58 Third N\'w York "" •• _ .•••••• _ ••..._._ .•. "" ••••.............•.....
 103, ;05 513 ...•....-..•••••...••._.... 5J3 O:l,802 102,902 l'911rl(X'nth l\'ew York ..•. _ ...••...•••••....••••• "'" ... 2.12J 603,802 _..•."""'....._•••.....•••• _ ••_ ...•. •••••..... 118.249 61.2·10 Twenty·first Xl'W York ...•••.•...••......••..••.••••..•..••.. _ •..•.•.... 120.309 • __ ,." ••_.,.••_•....•••..........•••••... _••.. __••••.• T\\'elltl"·ej~hth New York ••.••••....•••.....•.•...... '" •..•.••••.. _.•_ 462, 'lSI 120.243 ·1r,2.C>S1 ••••_ •...•_. _ •. ""'_" •...••........•...•.•.....••
 Il,OM ·1U:U9a Ii, G54 Nortb C"rolillll._.... •...... •.• ;lO,O~13,117 740.047 •.•...•.•••_. ,19, ,~I)i, 6-~7 6,.:tH 

11, Ilia. 94~ SO.80J,lbJ ""'"f.ss:Q04' ·······ii;S74· """itiii:728' .... 860.G06 SO, 028, 400 

Eight,,<,nth Ohio.•••• --""'" •••.....•••..• '_"""""" 8m ~~:hO~:~lo""'::::::::::::::::-:::... "'" ~~'.:~~ ..:::::~:::::: ::::::::::::::: 4.940. 117 I~: 5::W ~~:~~ ~:o:~. 3,2~ 2oo. 7~8 , 11.922.510 144,990 5.072,1)1J3 145,7'J3 ••••.••••••• •••••••••••••••••••••••_•••..•••• _..••• 869 l·15,793 

2,217,9AA &,9 ~~ft~;i~~,~~~.\'~:~~I;I:~~~:=::~~::::=~::=::::: :=:=::::::::: :::~:::~:~8~~: 2,271\, ~. """'9:424 :::::::::::::: :~:::::::::.:: '-"-'-9:421' 95 t. 270, 287 95 •••...••••... _ .••.....•_••••.......•••••...•.....••...
 27,57fl 05 

Tenne" _.... •.••••• 22,0S-1 2, 0li2, (;251 1,114 

~h~~~)I~I~~:ll'l~I~~.:I.\:~'.'~":~=:.:: :::::::::::=:: _:::::::::::•. ::::::::_::::: 27.576 _....•......_•. __ .••...•......•••_ .....••.• _ •. __..... 1,41\5 27,5;0

18, 3In, 430 1.46S 23,37l} 20,118.227 

~....... ..•. '-'" ••... 445,lK8 9211;131 172, 'M1 

t'~:~~?::: :::'::::::::::.::: .::::::::::::: .... _~~:~? ..:::::::::::: 661 3d,2!l5 2O'4~:W ~~~;~~~~~~~~~:~~~;~~~~::~I~~~~~~~~:~~:::~:__~~~~~~~! :H,G, 2llO _V nla "_ VCII 2S, 98f. '106 2, 851. 688 93.374 II •/I.~ 3,06.',617 10, 110, 32lI 22, li7J, 033 10, 110. 328 87lI 73 lI4i 173411 II).llIlf.m m.W:-I----:=_ I..... 

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gg 

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REPORT OF COMMISSIONER OF 

144 REPORT OF COMMISSIONER OF INTERNAL REVENUE Cigarsweighingmorethan3 poundsperthousand Removed withoutpayment of tax 3 , S IMP

12 

A 

2a-A 

Mg 

_ 

gRARRf0EEE1 . 

33RgIgnr1 

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Forpersonal consumption 

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Manufactured 

RERUMErEgilgERAIEliERgEZ 

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4 

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146 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

RIE2EggRHMRNREgEgggn".1RAEtggmA?5ARMA 

i6g61_451,111146gig6W6Wrilgtggggi114101 

An ,F, A RRR - 8 84: R2S ms'dr "'Ac" - "S - 

- 

0- 

0 .41 0 -.0 0 , 

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at morethan20 

centseach)—tax, 

$20perthousand 

it 4 

ER 

,,, , 

g 

g 

g 

ggg 

c° 4 

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g'g' "Fm 

gRR 

gins: 

gRgE 

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at morethan15 

centseach and 

not morethan 20 

centseach)—tax, $15 perthousand 

gi

615E 

5 6 

R 

g 

R 

g 

g 

'6 

Rg -trr: 

ggRER 

'54 

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ERR E 

1

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6 

ClassE (manu- factured toretail 

at morethan8 Gentseach and 

not morethan1 6 

centseach)

—tax, $10 perthousand 

"F:eig

RgR§gi 

g 5g65

REIM 

,55 e1666kIlig'

gREEOREEIRRgER 

1M 

-. - - 

5Wagg 

iRRgEgg n2 

gg 

ClassD (manu- factured toretail 

at morethan6 centseach and 

not morethan8 

centseach)—tax, $7perthousand 

§H§.§1§§n5J. 

s'1 6,74111611: 

E 4 cAr 

2gggn2 gg 

aa5-64gg6f 

!•1 ger A: g'ig5 

gg 

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”456515555 

55R4 15 Ei4..7 fl'1' .6 Cn 

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at morethan 4 

centseach and 

notmorethan 6 

centseach)—tax, 

$4 perthousand 

§§§§FAMAn!U 

15'66i515tigl 

E§F5§§g§§§§H 5E6E6156555551 

ge-1616ggr146g46a5511606 

Class B (manu- factured toretail 

atmorethan 2;4 

centseach and 

not morethan4 

centseach)

—taxi $3perthousand 

, 

§ § 

. 

RR 

., 

§§ 

. 

? 

if Ogg

§ oq§§§§§ 

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ce.5 

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a 

gs 

76 1 5 7 

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RNE f: 

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7.' 

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g gggggg 

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CI B 14 97

0

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Iiimi; 

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e 

mpap0747J4Agx4sa2,61zzcalEigE.E.zzgE 

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NIgSlir5MON,T8MA 

141 8

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sqaz 

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MA 

41 

$.....„0,01 

i 

rt 

REPORT OF COMMISSIONER OF 

51

amicimaanci 

'6150 gategg0 

5, 365, 824, 268 5, 399, 094, 758 

t.-- 

afif 

E-1§ 

A 

km 

_. 

64 912 ' 191 '91 646' 9' 92

2 922' 951 

§ing§ 

gs . 

a a 

112,586,884 108,803, 153 

tr-ig0

565g565 

15 4

1656 

14 1

5n55^ 

1gt 

2, 424,959, 1 17 2,604, 266, 065 

9o2 896 '

gg6S1

$6555M55656 555g5 

115ga 6"gg 

tff ;,-, . . n 

604, 728,211 563. 337, 605 

t 'cen 909 

q

5655.5555 

1‘651% ii 

R W.- a a " gl.":54 

555 

71 7.a 

1,024,494, 955 1,818, 702,299 

901 ' 990 

§ §R§§ § 

.5 aa,c5c5 a 

X 8GASS 2 

6'8F g 8: 

§ Rg 

.: g...: 

51. 

8 0 

'ROZ 995 Oct '

006 69r 4 406

'5 906 561'

g g4gig 

g ?Mg 

4c6 

g 

g g 

4 

15 604' 1 9 61

Mt ,Z ' 17

f if ZOt t

gq 

1 1

0 '44 

4- 4 jalathw Qr:1 1g1 

tiavP 

itnallgOinge 

2geo 

1Rg 

mA 

igEt o 

tgig ?I'

as 

--- 

...R 

sr 

?. q 

1 

m 
148 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 149 

Numberof laden° 

year 

Number of warehouses Tobacco used 2 

Manulectured In bush 

ness 

Tan. 1 

Opened Closed 

In bustness 

Dec. 31 

U nstem-

 ..,.., 

4"" 

Stemmed Scraps 

1950 

1949 

Increase 

Decrease 

an et 

OO 0 .—I 

AC ui 

Pounds 

818,265 

704,429 

Pounds 

1,763, 260 

1,775, 728 

Pounds 

70,797 

69,139 

Number 

156,687,755 

150,245,992 

1 1 

113,836 

12,466 

11,658 8, 441, 763 

Year 

Removed tax paid 

Class A Class B Class C Class D Class E 

1950 

1949 

Increase 

ElEreflg, 

Number 

600 

650 

Number 

70,050 

71,450 

Number 

5, 364, 510 

6,950 

Number 

11,498,080 

8,840, 513 

Number 

91, 776,002 

39,691,815 

50 1, 400 

5,357,560 2,657,567 2,084,187 

Year 

Removed tax-paid 

Value of 

stamps used 

Class F Class G Total 

1950 

1949 

Increase 

Decrease 

Number 

42,087,544 644 

42, 311, 976 

Number 

57,635,018 

51,443, 613 

Number 

158,411,804 

142,366,967 

$2,303, 629.80 

2,122, 597.41 

244,432 

6,191,405 16, 044,837 181,032.39 

I Compiled from monthly returns filed with collectors of customs by the manufacturers operating the 

warehouses. The above figures are not 'ncluded In table 16, which shows operations of factories registered 

under the internal revenue laws only. These bonded manufacturing warehouses are operated exclusively 

under customs supervision. 

2 Average quantity of leaf tobacco used per 1,000 cigars, 20.83 pounds. 

TABLE 18.— Cigars weighing more than 3 pounds per thousand: Manufactured and 

removed tax-paid for domestic consumption from customs bonded manufacturing 

warehouses, class 6, by classes, calendar year 1950 

"14§iNiP§ Inn - = 

RE 11 on Vg do 

11 

1 

no 

11 

gE 

kE. E. Fg 

15 

Y i 

4 

'g 

S 

u 

O 

gg 

W I 

RR 

8 

g 

rt. 

?) 4 .

ac 

4g 

0.0a-A 0100.1 MM ON 01 0 . 01 

000001.000 0 . 10 0 0000 .10 

Ii 

0000000000000 00010 1-110 

0 

li 

0 

ER 4 

A I 51 

wn 

"...m 

O 4 A 

CJVO 

16rEe5:5§N gi i; oWozzloo-A4 E6E. 6 8 

g-6PA.2m g .0:66.gitr 

vao-a42r.jagZE-v.E4. 

978739-52-11 

a

p 

a 

5 

ga 4 

Eq 

§t 

na 

Z: 

.ga 

.2 2 a 

2E 

22 

aS 

° SE, 

8= 

ga 

;; E.< 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 151 

15,550 

600 

TABLE 20.-Cigarettes weighing more than 3 pounds per thousand: Quantity of 

tobacco used, number of cigarettes manufactured and removed, calendar year 1950, 

by collection districts 

Average quantity of leaf tobacco used per 1,000 large cigarettes, 5 45 pounds. 

None.-The number of factories in business is included in table 19. 

TABLE 21.-Leaf tobacco used in manufacturing cigars, cigarettes, and tobacco and 

snuf f, calendar years 19403 to 1950' 

LEAF TOBACCO USED 

Year 

Cigars Cigarettes 

Tobacco and 

snuff 

Total Weighing 

more than 3 

pounds per 

thousand 3 

Weighing 

not more 

than 3 

pounds 

PK 

thousand 

w.,,o. 

„..-0"Ziraos more - 3 pounds 

_.„. 

h V`L d 01191111 

Weighing 

not more than 

3 pounds per 

thousand 

1946 

1947 

1948 

1949 

1950 

Pounds 

137,165, 884 

135,028.366 

139,465, 561 

121, 842, 632 

127,134, 593 

Pounds 

372,885 

309.472 

357,340 

330,787 

274,865 

Pounds 

8.662 

2,785 

3,263 

3,837 

3,739 

MEM 

41110 

Pound( 

168,190,329 

164, 184, 731 

161,092,053 

161,019, 845 

159, 878, 374 

it 

Wig 

404g. 

The quantities given are unstemmed equivalent of all kinds of tobacco used. Stemmed eaf and scraps, 

etc., used in manufacturing have been converted to unstemmed equivalent at the ratio of 3 pounds 

stemmed, etc., to 4 pounds unstemmed. 

7 Does not include tobacco used in bonded manufacturing warehouses. 

Number 

100 

383,700 

272,640 

2,000 

32,000 

1,390 

Pounds Pounds Pounds Number Number 

Massachusetts 

First New York 

Second New York 

Third New York 

North Carolina 

Twelfth Pennsylvania 

379,250 

271,330 

2,000 

32,000 

1,340 

88 

483 

199 

17 

127 10 

Cigarettes weighing more than Tobacco used 3 pounds per thousand ' 

Removed 

Unstemmed 

Scraps, 

cuttings, and 

clippings 

Manufactured Without 

payment 

of tax 

for export 

District 

Total, 1950 

Total, 1949 

826 

755 

685,920 

707,230 711,250 

671,780 

2,223 

2,097 

Increase 

Decrease 

71 21,310 183,850 39,470 

1,310 

777 

88 

89 

16, 150 

200,000 

126 

Stemmed 

Tax-paid 

150 REPORT OF COMMISSIONER OF INTERNAL REVENUE Cigarettesweighingnot morethan3 poundsperthousand paid 

555E0 

Ig# gas 

x er 

RanE5i 

6455466 

'Wig 6 

FIE 

46g 

'‘ a 

 g 

Itg 1 1312 1 808 '198 088'991 '861 ‘093 

860 '919lin'8 

Removed without payment of tax 

Total 

kg 

16 

0 

5 

g 

1 .. . 

5516E5R 

g'ki.O:ig 

454' 4 1 

rei 

5 

g 

5 

5 

6 

5 

cs 

81, 815, 641, 303 33, 205, 053, 328 

810 . 114 'ast 

Forpersonal 

consumption 

i 

5 

4 

;It 

E 

is 

5 

1 

4 

5 

4 

F 

a" 

4 

998 '2,88 

'8I5 T1 

2679 '81) 

Foruseof the United States 

§ 

i g 

r 

5 

g 

E 

g 

g 

5 

g 

a 

8 

 i 

g 

ow Vs% 1st on 'Tenn 

089'806'0U 

Foruseassea 

stores 

§ 

i g 

0 

§ 

1 

e 

§§§§ 

tgd1 

1' 

§ 

6 

6 

§ 

g 

a 

5 

001 'en 'ssz oorozs 'ma 

004 d g VZ ID 1 

Forexport 

5 

it 

0 

E 

g 

.4 

5555E55 

6t6 g6 

gc.4 1a1i 

zr 

1 

d 

6 

? 

d, 

a , 

11, 375, 308, 700 28, 228, 107,730 23, 656, 341, 210 

oss 'en 'szez 

panagoefru

myc 

Bite 

154ada 

...; g 

as 

5555155 

gdIggg5 

41dg1 

g 

555 

66ir 

6 6 

g 

1, 523,572,860 279, 650 105,535, 411,780 

391, 955,743, 087 384, 961, 695, 083 

110 'aro lee '9 

District 

First California 314th California Florida Kentucky Massachusetts Michigan First Missouri Fifth New Jersey First New York second NewYork Third New York_ Fourteenth NewYork North Carolina Tenth Ohio First Pennsylvania Twelfth  Virgnia Pennsylvania 

Total, 1950 Total,1949 

Increase 

Decrease 
152 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 22.-Production of manufactured tobacco, snuff, cigars, and cigarettes, 

calendar years 1946 to 1950 

TOBACCO AND SNUFF MANUFACTURED 

Year Plug Twist Fine cut Swan 4 chewing Smoking Snuff Total 

HRH 

Pounds Pounds Pounds Pounds Pounds Pounds Pounds 

51,809,873 5, 772, 628 3, 755, 813 46, 117, 134 106, 414.119 39, 361, 114 253, 230, 681 

47, 305, 808 5, 151, 735 3,793.349 42, 188, 634 104, 680, 032 39, 163, 514 242, 283, 072 

45, 345, 930 5, 631, 713 3, 206, 919 42,088, 146 107, 599, 262 40, 808, 952 244, 680, 922 

41,902, 543 5, 585.821 2, 757,097 39, 642, 015 108, 146, 061 40,908, 289 238, 941, 826 

40, 241, 629 5, 467,171 2, 738, 259 39,018, 903 107, 731, 777 39, 991, 748 235, 189, 487 

CIGARS AND CIGARETTES MANUFACTURED 

Year 

Cigars Cigarettes 

Large Small Large Small 

1946 

1947 

1948 

1949 

1950 

5, 

5, 

5, 

5, 

5, 

Number 

617, 699, 668 

487, 656, 171 

645, 104, 476 

452,994, 329 

399, 089,052 

Number 

92, 261, 

79.689, 

89. 134, 

83, 460, 

68, 876, 

850 

570 

180 

200 

600 

Number 

1, 657, 900 

536.870 

641, 250 

707,230 

685, 920 

350, 

369, 

386, 

384, 

391, 

Number 

038, 092, 948 

682, 768, 875 

825. 746, 052 

961, 695, 063 

955, 743.087 

Nom-Compiled from statements of accounts prepared from manufacturers' inventor'es and monthly 

returns tiled under the United States Internal revenue laws. For cigars produced in bonded manufacturing warehouses and removed for domestic consumption, see table 18. 

0 

0 

O 

F 

z 

1•4-.AAn8 

Percentof total 

Ap 

z 

Output of tobacco(pounds) a 

Ca 

2F3SX 

g OaCaOmaa, 

gt-2.zz 

F. 

o 

O 

0 

z 

18 

E. 

O 

0 

E. 

r..1 

r„; Z 

w 

g 

g 

U.. 

pa 

g 

01 

P 

0 

g 

w z 

gw g 

0 0 

- 

Z 19 0 

0 g 

F 

-4 

0 

0 

0 

ro NUMBER OF CIGAR 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 153 Percent of total 

production 

0961 

- ~ B RtiNI0Em88 

)0'001 

6461 

4RGRra8gggM 

Aggregatecigarproduction 

Increaseor 

decrease(—) 

MIREEM3 

itggrailaggt 

.17 .- 1- ti7gft 

cat 

sjg1RH§R§g§A 

igti5 ATKOU odgggiqgroA 

'5. 

5,399, 089, 052 

6461 

L RinefEREEHE 

iigigE41glaK 

ggstgilEIGLE 

Nu

mberof factories 

(—)os-taw 

-op lo ()mum/ 

ET 1 F- "71- Mn 

, 0961 

--s----si 

6461 

Outputof cigars 

Under 250,000 250,000 to500,000 500,000 to1,000,000 

1,000,000 to2,000,000 2,003,000 to3,000,000 3,000,000to4,000,000 4,000,000 to5,000,000 5,000,030 to7,500,000 7,500,000 to 10,000,000 10,000,000to20,000,003 20,000,000 to40,000,000 Over40,000,000 

Total 

I Fordetailsas toproductionof variousclassesof manufactured tobaccoseetable 14. 
TABLE 24.

— Tobaccoproductswithdrawnforconsumption,computed from collectionsfromthesalesof stamps,Meal year 1951 

154 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 155 

TABLE 25.—Domestic and imported cigarette papers and tubes withdrawn tax-free 

and tax-paid, fiscal years 1950 and 1951 

Fiscal year 

Cigarette papers 

Tax-free packages, books, 

or sets 

Tax-paid packages, books, 

or sets 

Domestic Imported Domestic Imported 

1961 

1950 

Number 

536 549,376 

544,669,042 

Number Number 

7%269,630 

69,698,860 

Number 

296,000 

234,948 

Fiscal year 

Cigarette tubes 

Tax free Tax paid 

1961 

1950 

9,717,400 

11,066,560 

I 7,468,300 

11,165,000 

TABLE 26.—Withdrawals of manufac ured tobacco, snuff, cigars, and cigarettes from 

bonded internal revenue tobacco export warehouses,' for export, year ended June 

80. 1951 

Class of product 

Withdrawn 

from warehouses during 

year 

Exported 

Tax-paid or 

returned to 

factory 

Tobacco-and snuff 

Tamcigars 

Small cigarettes 

pounds_ 

number. 

25 

22,049,400 

25 

22,009,000 

There were 4 such warehouses in operation at the close of the year. 
I Tax-paid or returned to factory, or destroyed after removalandPrior to exportation: 212 pounds of tobacco 

and snuff, 4,531,400 small cigarettes, and 40,950 large cigars. 

Cigarettes weighing more than 3 pounds per thousand: 12,650 removed for exportation, 12,950 exported. 

Cigars weighing not more than 3 pounds per thousand: 301,000 removed for exportation, 301,000 exported. 

4 Exported: Class A, 100,000; class B, 210,850; class C, 17,096,250; class D, 1,760,300; class E, 36,475,848; 

class F, 867,175; class CI, 228,000 cigars. 

5 

 There were removed in the second district of New York 1,500,000 cigarette paper tubes for export, which 

were not exported prior to July 1, 1951. 

Manufactured tobacco and snuff 

Cigarettes weighing not more than 3 

pounds per thousand* 

Exported Exported Removed 

for exportation 

Delivered 

to export 

Warehouses 

Delivered 

to export 

warehouses 

Removed for 

exportation 

44,491 

3,092,137 

Pounds Pounds 

40,423 

45,444 

285,648 

1,136,688 

Pounds 

39,383 

48,612 

268,131 

1, 102, 596 

27,318 

139 

1,004,265 

452,763 

11, 428 

6, 079,163 

39, 575 

215 

1,037,054 

462,957 

12,178 

47, 596 

2,916,434 

6,025,210 

Number 

697, 660,000 

443,316, 652 

166,182,730 

401,460, 920 

61,049, 480 

2,236,900 

17,589,600 

208,000 

13, 773,483,800 

1,409,032,600 

20,000 

13,259,859,280 

30,232,099,862 

Number 

849, 518,600 

423,031, 552 

172,831,930 

374,039,320 

75, 004, 480 

2,098,900 

18,404, 600 

208,000 

13,585,921,200 

1,454,457,600 

20,000 

12,989,049, 280 

29,944, 675,462 

Number 

30,000 

10,000 

16,680, 000 

5,380,000 

22,100,000 

Cigars weighing more 

than 3 pounds per 

thousand ' 

Perique tobacco 

scraps, cuttings, 

clippings, siftings, 

etc. 

Cigarette paper books 

District 

First California 

First Illinois 

Kentucky 

First Missouri 

Fifth New Jersey 

First New York 

Second New York 

Third New York 

Fourteenth New York 

North Carolina 

First Ohio 

First Pennsylvania 

Twelfth Pennsylvania 

Virginia 

West Virginia 

Total 

District 

Exported 

Removed 

for exportation 

Removed 

for expor- Exported 

tation 

136, 980 

609,125 

112,385 

518, 987 

First California 

Sixth California 

Connecticut 

Florida 

Georgia 

Indiana 

Louisiana 

Massachusetts 

Michigan 

First Missouri 

New Hampshire 

First New Jersey 

Fifth New Jersey 

Second New York 

Third New York 

Fourteenth New York 

North Carolina 

Tenth Ohio 

First Pennsylvania 

Twelfth Pennsylvania 

South Carolina 

Tennessee 

Virginia 

Total 

Removed 

for exportation 

Number 

20,000 

154, 250 

11, 297, 673 

25, 500 

18,000 

26, 500 

5,000 

6, 000 

9,400 

155,375 

599,350 

1,000 

177,700 

84,000 

25,019, 200 

16,216, 650 

2,181,000 

1, 636, 300 

57,632, 898 

Exported 

Number 

20,000 

135,000 

11,302,323 

25, 500 

22, 500 

26, 500 

5,000 

9,000 

9,400 

179,500 

532,600 

7,250 

180, 700 

114,000 

24,969,150 

15,173,950 

2,193,750 

1,632,300 

56, 538, 423 

Pounds 

58,137 

477 

84,293 

64,465 

49, 887 

32,527 

62 

134 

140,045 

23,400 

835,421 

32,934 

2, 067, 847 

Pounds 

58,137 

477 

83, 759 

64,465 

47,308 

32, 527 

62 

261 

40,030 

23,400 

789,411 

25,708 

1,796,897 

Number 

412,760 

158,910 

10,800 

39, 555,200 

40,137,670 

Number 

118,680 

146,750 

16, 200 

45,549, 200 

45,830, 830 

156 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 27.-Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes from 

factory in bond, for shipment or delivery as sea stores, year ended June 30, 1951 

Class of product 

Withdrawn 

from factory 

during year 

Delivered to 

sea stores 

warehouses 

Delivered to 

vessels 

Tax-paid or 

returned to 

factory 

Tobacco and snuff pounds__ 

Small cigars number_ 

Large cigars I do._ 

Small cigarettes do._ 

251,894 

8,697,625 

5, 092,595, HP 

14,000 

246, 767 

8,125,875 

4,780,369,340 

I, 342 

221,000 

87, 901,000 

48 

2,500 

1, 105, 160 

I Class B, 25,000; class C, 938,500; class D, 166,000; class E, 7,387,500; class F, 144,750; class 0, 35,875 cigars. 

TABLE 28.-Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes from 

tobacco sea stores warehouses,' for shipment or delivery as sea stores or export, 

year ended June 30, 1951 

Class of product 

Withdrawn 

from waree011 5e51 during 

year 5 

Delivered 

Tax-paid or 

returned to 

To vessels for factory 3 

sea stores 

For export 

Tobacco and snuff pounds_ 

Small cigars number 

Large cigars 

Small cigarettes do _ 

Cigarette papers booklets__ 

255,192 

8,689,663 

4, 848, 252,100 

36,600 

153, 854 

6,407,483 

3,954,796, 200 

9,000 

96,757 

2,102,438 

875,444, 200 

27,600 

3, 491 

27,192 

6,390,100 

I There were 43 bonded internal revenue and 14 Navy warehouses in operation at the close of the year. 

In addition, 800,000 cigarettes were withdrawn for tax-exempt purposes other than sea stores use. 

Figures include tobacco, cigars, and cigarettes destroyed at the warehouses. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 157 

TABLE 29.-Expartation in bond of manufactured tobacco, snuff, cigars, and cigarettes, etc., year ended June 30, 1951, by collection districts' 
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Coin-operated de- vicepremises 

a li-5

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tnI 8 

a E9Y, v 

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R 

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4

a'aa46 

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Retail dealers 

e 

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164 REPORT OF COMMISSIONER OF INTERNAL REVENUE! 

TABLE 31.-Production and withdrawals of renovated butter, year ended June 30, 

1951, by collection districts 

District 

On hand 

duly 1, 

1950 

Produced 

Withdrawn 

tax-paid 

Lost or 

destroyed 

On hand 

June '30, 

1951 

Alabama 

Geor g ia 

Total 

Pounds 

32,290 

3,262 

Pounds 

694,579 

243,486 

Pounds 

696,880 

244,126 

Pounds Pounds 

29,989 

2,622 

35, 552 938,065 941,006 32,611 

TABLE 32.-Summary of product on and ax-paid trri hdrawals of renovated butter, 

years ended June 30, 1942 to 1951 

Year Produced Withdrawn tax-paid Year Produced Withdrawn 

tax-paid 

1942 

1943 

1944 

1945 

1946 

Pounds 

 3, 480, 555 

3, 442, 368 

3, 144, 299 

3, 173, 629 

1, 751, 116 

Pounds 

3, 466, 709 

3,433, 385 

3, 121, 526 

3, 169, 298 

1, 737, 289 

1947 

1948 

1949 

1950 

1951 

1, 088, 777 

1, 252, 693 

1, 316, 265 

Pounds 

I, 017,115 

1, 246, 525 

1, 327, 299 

1,451,179 

938,065 

Pounds 

1,453,333 

941,006 

TABLE 33.-Production, importation, and withdrawals of playing cards, by months, 

year ended June 30, 1951 

Month Produced Withdrawn 

tax-paid 

Withdrawn 

for export 

Withdrawn 

free of tax 

for use of 

United 

States 

Lost or 

destroyed Imported 

On hand July 1, 1950 16, 358, 544 

1950 

V24M 2' 

July 3, 562,836 3, 516, 750 352, 682 19,872 August 7, 292, 243 7, 512, 509 715,385 18, 720 September 

October 

6,636, 244 7,271,905 778,276 42,264 9, 230, 787 7, 371, 713 977, 741 237, 960 November 

December 

8, 899, 871 6, 075, 227 1, 406, 689 80, 640 7, 229, 132 4, 843, 656 1, 074, 282 79,416 

1951 

IanuarY 7,044, 729 5, 455, 681 666, ON 196,848 February 

March 

6,610, 371 4, 926, 043 1, 510, 710 99,946 

April 

7, 748, 878 4, 734, 428 1, 884, 682 20,160 

May 6,106, 581 3, 600, 910 758, 572 19,152 

5, 218, 770 3,010, 566 810, 426 52,848 tune 3, 618, 097 3, 614, 347 697,481 26,640 

Total 79, 228, 539 61, 933, 735 11, 632, 906 894,466 200 1,981 

In band June 30, 1951 21,125, 776 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 165 

ALCOHOL, DISTILLED SPIRITS, BEER, WINES, ETC. 

I. PLANTS AND PERMITTEES, AND BASIC PERMITS UNDER THE FEDERAL ALCOHOL 

ADMINISTRATION ACT 

TABLE 34.-Plants and permittees qualified to engage in the production, distribution, 

or use of alcohol and alcoholic liquors as of June 30, 1951 

Kind of establishment Number 

Fruit distilleries 120 

Registered distilleries 126 

Internal-revenue bonded warehouses 259 

Distillery denaturing bonded warehouses 2 

Tax-paid bottling houses 66 

Rectifying plants 173 

Industrial alcohol plants 58 

Industrial alcohol bonded warehouses 69 

Industrial alcohol denaturing plants 50 

Dealers in specially denatured alcohol and rum 33 

Users of specially denatured alcohol and rum 4, 340 

Reprocessors, rebottlers, etc., of specially denatured alcohol articles_ _ _ _ 1, 823 

Users of tax-free alcohol 7, 592 

Breweries 361 

Bonded wineries 695 

Bonded wine storerooms 76 

Bonded field warehouses 31 

Vinegar factories using vaporizing process 8 

Fruit-flavor concentrate plants 8 

Importers 1, 287 

Wholesale liquor dealers 7, 742 

Wholesale malt-liquor dealers 13, 003 

Retail liquor dealers 293, 314 

Retail malt-liquor dealers 169, 908 

Manufacturers of nonbeverage products (drawback) 1, 141 

Bottle manufacturers 76 

Carriers 457 

TABLE 35.-Basic permits under the Federal Alcohol Administration Act, fiscal 

year 1951 

Distil 

lers 

Warehousing 

and bot ng 

- 

tli 

Recti_ 

tiers 

Wine 

cilliiircae-rs 

and 

blenders 

wine blend- era 

Importers 

Wholesalers Total 

In effect July I, 1950 356 

t..NN ^01N tiO 

1, 294 15,108 18, 303 

Issued 56 212 2,149 2,568 

Terminated 54 219 2, 659 3, 185 

Revoked 1 23 26 

Annulled 

Voluntarily surrendered 32 169 1, 533 1,915 

Automatically terminated 22 

00 

49 1, 103 1, 244 

In effect June 30, 1951 358 1, 287 14, 598 17, 686 

Amended 49 136 1,377 1, 763 

Suspended 1 3 5 

Reinstated after suspension 1 2 4 

In suspension June 30, 1951 1 

DEFINITIONS 

Gallon: A "gallon" or "wine gallon" is a United States gallon of liquid measure 

equivalent to the volume of 231 cubic inches. 

Proof: "Proof" is the ethyl alcohol content of a liquid at 60 °F., stated as twice 

the percent of ethyl alcohol by volume. 

Proof gallon: A "proof gallon" is the alcoholic equivalent of a United States 

gallon at 60° F., containing 50 percent of ethyl alcohol by volume. 

973739-52 12 
166 REPORT OF COMMISSIONER OF INTERNAL REVENUE. 

Tax gallon: A "tax gallon" for spirits of 100 proof or over is equivalent to the 

proof gallon. For spirits of less than 100 proof the "tax gallon" is equivalent to 

the wine gallon. 

Barrel: A "barrel" represents 31 wine gallons. 

Half pint: The "half-pint unit" is the taxable unit for reporting sparkling wines 

and certain cordials and liqueurs. The tax is payable on each one-half pint or 

fraction thereof in each bottle or other container. 

100-grain gallon: A wine gallon of vinegar which contains 10 percent acetic acid 

by weight is equivalent to one "100-grain gallon". In a wine gallon of vinegar 

which contains more or less than 10 percent acetic acid by weight, the number of 

"100-grain gallons" is proportionately greater or smaller than one. The "100- 

grain gallon' is equivalent to the "10-percent gallon." 

H. UNDENATURED ETHYL ALCOHOL 

(Relates to ethyl alcohol produced by industrial alcohol plants] 

TABLE 36.-Materials: 1Used at industrial alcohol plants in production of ethyl 

alcohol, by kinds and by months, fiscal year 1951 

Month 

Grain and grain products 

Corn Malt Wheat Sorghum 

grain Rye Total 

Jul 

Pounds 

3, 036, 283 

Pounds 

721,190 

Pounds Pounds 

4, 283,132 

Pounds 

308,000 

Pounds 

8,348,605 

August 8, 365,184 7,013,'200 70, 469,349 85, 837, 733 

September 28,146,996 8, 694, 152 70, 617, 957 35, 280 107, 494,335 

October 29,910,490 8, 275, 669 11,452 66, 731,930 104, 959, 541 

November 32, 217, 010 11, 608, 757 97, 746,943 156, 272 141,727, 982 

December 36, 515,361 14, 624, 161 120, 115, 527 82, 591 171,337,630 

January 31, 686,038 17, 117, 434 149,111, 955 56, 704 197,972,131 

February 21,947,236 13, 114,072 117, 721,406 42,722 162,826,435 

March_ ____________________ 24,802, 292 10,625,176 91,980,952 20, 261 127,428, 681 

April 21,376,982 5,372,302 35, 206, 523 64,955,807 

May 21, 731,898 8,816,177 74, 286, 778 104, 833, 853 

June 10, 699, 998 4,062,023 51, 112 32, 419,339 47, 222,472 

Total 273, 455, 767 110,043,313 62,564 930, 680, 791 701,820 1,314, 944, 255 

For thoselants]Inlwhich ethyl alcoho is a byproduct of the bu yl process, only the estimated amounts 

of material allocableo ethyl alcohol have been included. 

Includes 51,112 pounds of wheat flour. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 167 

TABLE 36.-Materials.1 Used at industrial alcohol plants in production of ethyl 

alcohol, by kinds and by months, fiscal year 1951-Continued 

Month Ethylene 

gas 

Molasses Ethyl sulphate 

Sulphite 

liquors 

Products 

used in redistillation 

Other materials 

Proof pa/- 4 vig511,11§§ . ctsge.:e.t -4— egatt cg 

Pounds Gallons Gallons Gallows ions Gallons 

July 4,916, 641 14, 697,692 13, 645, 588 19, 182,300 901,265 2,712,523 

August 5,407, 2441 11,612,756 10,988, 976 21,592,300 1,689, 501 2,935,057 

September 8,123,230 13, 593,764 10,740, 563 20,435,400 2,883,703 3,144,401 

October 7,326,611 13,954,289 12,478,458 22,174,300 2,075,062 2,112,891 

November 6,683,788 8,400,108 10, 590,961 22,381,300 4,640,166 1,423,679 

December_ 5,780,656 5,581,023 11,188,882 20,560,300 4,767,867 1,357,723 

January 7,109, 699 4,894,218 11,812,063 22, 173,000 4,399,094 2,184,532 

February 4,914,602 6,206, 276 10,850, 423 20,477,900 4,204,487 5,294,204 

March 3,538,068 7,179, 537 13,369,304 21,882,700 5,022,483 3,066,966 

April 6,095,601 13, 481,842 14,470,216 21,194,700 3,773,850 2,332,781 

May 5,130, 446 17,253, 677 15, 639, 426 22,473,600 1,393,093 9,218, 637 

June 7,383,022 11, 781,616 12,618, 666 21, 710,350 460,631 3,625,240 

Total__. 72, 409, 655 126 536,798 148,393, 425 256, 238, 150 36, 201,189 I 39, 299, 634 42, 251,000 

I For those plants In which ethyl alcohol is a byproduct of the butyl process, on y the estimated amounts 

of material allocable to ethyl alcohol have been included. pineapple juice, 1,287,723 gallons of wood sugar liquor, 1,338,132 gallons of yeast beer, 1,279,889 ns of enzyme Represents 18,500,456 gallons of whey, 6,042,010 gallons of petroleum products 4,404,2FLa 

en

llons of pineextract, 1,057,733 gallons of crude alcohols mixtures, 884,916 gallons of cellulose pulp and chemical mixtures, 

743,494 gallons of apple pectin residue, 516,759 gallons of citrus press juice concentrate, 163,800 gallons of citrus 

waste concentrate, 42,766 gallons of wood sugar molesses,32,651 gallons of hydrol, and 4,010 gallons of grape 

material. Represents 2,196,621 pounds of whey, 40,174 pounds of enzyme extract, and 14,205 pounds of dried skim 

milk. 

Norm-In addition to the materials reported above, the following were used at industrial alcohol plants 

in the production of products other than ethyl alcohol: 119,507,640 pounds of corn, 1,510 pounds of malt, 

204,726,507 pounds of sorghum grain (a total of 324,235,657 pounds of grain and grain products), 2,155,770 

pounds of soybean meal and distiller's solubles, 56,450 pounds of corn sugar byproducts, 17,953 pounds of 

enzyme extract, 9,952 pounds of cerelose, 11,269,637 gallons of molasses, 7,529,813 gallons of whey, 584,980 

gallons of hydrol, and 105,850 gallons of alcohol and acetone mixture. 
168 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 169 

TABLE 37.-Materials: 1Used at industrial alcohol plants in production of ethyl 

alcohol, by kinds and by States, fiscal year 1951 

State 

Grain and grain products 

Corn Malt Wheat Sor in ghum 

gra Rye Total 

Pounds Pounds Pounds Pounds Pounds Pounds 

California 

Florida 

Hawaii 

Illinois 73,012,872 5,492,325 11, 452 3,325,038 81,841, 687 

Indiana 93, 898, 720 8,396,100 126,000 92, 420,820 

Iowa 70,934, 122 7, 962, 283 26,026,554 104, 822,959 

Kansas 2,848, 700 2, 724, 250 51,112 26,167,075 31,791,137 

Kentucky 

Louisiana 286,510 5, 800,000 5,886,510 

Maryland 2,218,960 500,950 2,141, 500 3,000 4, 864, 410 

Massachusetts 

Michigan 

Missouri 

Nebraska 9,476,000 3,349,072 22,428, 255 35, 253,327 

New Jersey 

New York 

Ohio 25,182,920 3,459,984 13,639, 472 42, 292, 356 

Oregon 

Pennsylvania 3,321, 177 77, 577, 579 831,352, 897 572,820 912, 824,473 

Puerto Rico 

South Dakota 2,662,296 294,280 2, 956, 576 

Texas 

Utah 

Virginia 

Washington 

West Virginia 

Wisconsin 

Total 273,455,767 110,043,313 262, 564 930, 890, 791 701,820 1, 314,944,255 

I See footnote 1, table 36. 

2Includes 51,112 pounds of wheat flour. 

TABLE 37.-Materials: I Used at industrial alcohol plants in production of ethyl 

alcohol, 

by kinds and by States, fiscal year 1951-Continued 

State Molasses Ethyl 

sulphate 

Products 

used in 

redistillation 

Other materials 

California 

Florida 

Hawaii 

Illinois 

ndiana 

I owa 

Kansas 

Kentucky 

Louisiana 

Maryland 

Massachusetts 

Michigan 

Missouri 

Nebraska 

New Jersey 

New York 

Ohio 

Oregon 

Pennsylvania 

Puerto Rico 

South Dakota 

Texas 

Utah 

Virginia 

Washington 

West Virginia 

Wisconsin 

Total 

Gallons 

60, 587,086 

10, 706,598 

409 

1,810,886 

9,917,451 

222, 482 

18,954,242 

1,914,755 

22, 555,958 

1, 866, 231 

750 

Gallons 

9, 546,950 

33, 811,887 

31, 720,488 

73, 314,100 

Proof gallons 

10,450 

341,997 

123, 671 

3, 222, 719 

10,963 

6,021, 585 

13, 578, 711 

9,144 

6,040,678 

733,257 

6,108,014 

Gallons 

4518,759 

035,185 

a 10,761,621 

246, 250, 674 

226,042,010 

ii 167,810 

I 9,404,265 

2 1,277,375 

679,168 

u 1,338,132 

224,330,489 

24884,946 

" 

26256,238,150 

1,057,733 

11, 552, 487 

Pounds 

t 1,631 

738, 593 

'14,205 

22,196,621 

" 72, 409,655 

128, 536, 798 148, 393,425 36, 201,189 295,536, 784 74, 880,655 

t See footnote 1, table 36. 

1 

 Represents 163,800 gallons of citrus waste concentrate and 4 010 gallons of grape material. 

4 Citrus press juice concentrate. 

Pineapple juice. 

6 Represents 32,651 gallons of hydrol and 2,514 gallons of enzyme extract. 

7 Enzyme extract. 

Whey. 

i Dried skim milk. " Represents 5,507,180 gallons of whey and 743,494 gallons of apple pectin residue. 

Yeast beer. 

22 

 Represents 4,287,723 gallons of wood sugar liquor and 42,768 gallons of wood sugar molasses. 

Petroleum products. 

4 4Ethylene gas. 

" Cellulose pulp and °hernial mixtures. 

s Sulphite liquors. 

27 Crude alcohols mixtures. 

Non.-See note, table:38. 
T.\RU; 38.-J\fIl/t'ri(l/IJ: U.'t't/ at in(/1I8(ria/ olrohol 

alcohol, by kim/x, mul "!l(m/if;,'.• QI r;rhlll alC(JlI 

1951 

171 

21, 8:10, ·16.2 24,Wl. 'jZ1 ''''J ,13(1 .~.. 3ti: YJ1: 189 .1·1,~.!l9!,

4~.O~j,4\l()

M, S2U. 4r,(; 

1.9,ol6:l.930 

6.5, tlil2, 1711 71,000,(,1)\' 

Ol.C~\8t·.(,

\jtJ.G$4,I,'\,l 

Slo)cb l!Il<l 01 u:tonlh 

'I'ax·lreo 

39, (1'20, 00-\ 

:l'.l, 002, II :\4,(;49,11( 

39,335,O<>ll 

3'j,7.lS.m 

M,OI·\,\)i~

42, .....~2,S~

37.31)\),762 

H,021.918 

M.338.1;7 

'lO. AAI. 00Il ~.Zli.872

Omn.] lolal 

Willulrownls 

OIILt:1' Totol

J"nXIue:tlulI 

I'-or 1I",,,,lIul. 

sch'ul,fllc, 

Hnd ~UUC;j·

li(;uml us., 

\\,jUldrl\wai:-:,-Collt IllUed 

'l'flJC·rr~,'-ColllInU"tl

P"mluctioll, wilhdrawals. and slocks of e/h!!1 alcnhol.' I,!! 

"I/mILlIs, fiscal. year 1951 

Iproor IllIllorL'J 

F CO~.llITI::;SlONJm OF TN'fj<lRNAL REVENUE 

\IIJu lJl 

SIIt/IIl1o-r ll: 

ItI':I'ORT 

:'\1(111111 

Oall,,,<>... .. .. .!} Ollllons.. I Gollo"'•• :' :.:::1 2111,ftl 

On.Hr)1l".. ~_ I 

I 1-···_········ l-:-"ill.13lI.a 

)(\I~II~!'-JOi\~;n UF L'ITERKAL REVElIiUt 

lo;JUllll1 UllllNi,,1 

H!!:l'UIIT 0 ~'

'I'ot"I.._•....•..•••.... 

170 

• In addition I,2711.R.'l1lllnUO'" IIlIlt 111,174 pound' or (,..7.ymc UlI:lct wt'r(, 1I"",.j ill tIL .. rrod 

ulC(llloJ 'roUl Ifnlln antllo'nl.. JlM(luc". , A<ldltionnllllJlll,mt' lw'd III cQrnhhmll()1I wll h other mntrrri(l)' included 1I1ldlJr ""fhrt mlxll lIn uddiUn(l 14,20~ l)()lJnd~ ..r ,Incli ,kl", milk ""ro "'eel ill lJJr I'n~lllclioll Qt.'thy) alcnholll'Olll • Lt'SS tban 0,01 Pl'r~lIr,

J Rcpr6$f'nt~ ~ro.. prOOuc(.J(UJ. ~cL Jtl'11(Iu~tlt)1I Umt 1.... t he. m"~ pn)(luctioJl millu!' P rl'dbtUlal ion-,.,o, 41".Oa",iIIl proof ~"Inn~.
172 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 40.-Summary: Production, withdrawals, losses, and stocks on hand June 30, 

of ethyl alcohol,' and premises operated, by States, fiscal year 1951 

[Proof gallons] 

State Production 

Withdrawals 

Tax-free 

Tax-paid 

Used for de. For use of 

For hos. 

pital, 

nature Uon a the United 

States 

scientific, 

and educaOther 

tional use 

California 7,531,471 690,984 6, 238, 627 868,153 150,116 206 District of Columbia 446, 928 

Florida 281,508 101,334 

Hawaii 338, 569 760 229, 688 4, 552 

Illinois 6, 939, 237 1, 813,136 15, 559, 742 416,948 325, 570 10,420 Indiana 21, 202, 205 10,878,041 21,416, 330 379.590 73,860 Iowa 9,251, 148 286,229 284.715 

Kansas 2,861, 848 248,270 186,090 

Kentucky 13, 587 7,204,312 28,486,569 1, 228 8,992 Louisiana 92, 258,400 1,101,813 75, 626,023 470,122 248,155 

Maryland 1,105, 632 5,800,818 11,345,811 452,073 222,398 

Massachusetts 8,190, 289 371,382 7,476, 571 15,164 188,671 Michigan 478,395 327,658 478,395 958 104,608 Missouri 477,473 126,028 666,927 11,232 125,774 

Nebraska 3,268,367 310,487 

New Jersey 15,139, 641 3, 738, 796 57,054,896 104, 939 449, 297 12,048 New York 1, 655, 635 88, 632 6,115,326 2, 914 54, 818 1,080 Ohio 3, 929, 192 3,384,063 537,011 181, 677 Oregon 82,477 64, 275 

Pennsylvania 99, 518, 378 6, 756, 521 47, 817, 409 31,135,951 155,433 24,369 Puerto Rico 951,117 1,048, 862 6,384 138,672 South Dakota 240,164 

Texas 118,795,111 120,674,353 

Virginia 558,695 967,175 

Washington 5, 593, 640 6,584 1,241,438 616 33,162 

West Virginia 44, 2&3, 987 224 52,920,349 967 Wisconsin 28, 845 28, 845 

Total 444, 935,011 42,824, 251 a 455, 999, 873 35,178,191 2,334,434 4186,795 

See footnotes at end of table. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 173 

TABLE 40.- Summary: Production, withdrawals, losses, and stocks on hand June 30, 

of ethyl alcohol,' and premises operated, by States, fiscal year 1951-Continued 

[Proof gallons] 

State 

Withdrawals 

Losses in 

industrial 

alcohol 

bonded 

yen- houses 

Stocks Jane 

30 

operated 

Number of premises 

Tax-free- Total Grand total 

Industrial 

alcohol 

plants 

Industrial 

alcohol 

bonded 

warehouses 

California 

District of Columbia 

Florida 

Hawaii 

Illinois 

I owa

ndiana 

Kansas 

Kentucky 

Louisiana 

Maryland 

Massachusetts 

Michigan 

Missouri 

Nebraska 

New Jersey 

New York 

Ohio 

Oregon 

Pennsylvania 

Puerto Rico 

South Dakota 

Texas 

Virginia 

Washington 

West Virginia 

Wisconsin 

Total 

7, 257,102 

446, 928 

101,334 

234, 240 

16, 312, 680 

21, 869, 780 

284, 715 

186,090 

28,490,789 

76,344,300 

12,020, 282 

7, 680, 406 

583,961 

803,933 

310,487 

57,621,180 

6,174,138 

718, 688 

64,275 

79,133,162 

1,193, 918 

120, 674,353 

967,175 

1, 275, 216 

52, 921, 316 

28,845 

7, 948, 086 

101,334 

235, 000 

18,125, 816 

32, 747, 821 

570, 944 

35,695,101 

77,446,113 

17, 821,100 

8,051, 788 

911, 619 

310,487 

61,359,976 

6,262, 770 

4,102, 751 

85,889, 683 

1,193,918 

120, 674,353 

1, 281,800 

52,921, 540 

446,928 

434,360 

929,961 

64,275 

967,175 

28,845 

25,803 

838 

2, 275 

60,992 

189, 912 

12, 101 

8,303 

69,022 

15,589 

16,289 

6 

7,188 

44,374 

18,226 

8,618 

330,868 

20,400 

19,912 

10,161 

30,646 

2, 079 

928,296 

5,400 

170,119 

4,708,273 

7,643,348 

569,239 

418,790 

6, 355, 550 

2,082, 716 

1,808,176 

329,733 

13,217 

15,857 

460,452 

4,873,865 

363,719 

1,009,650 

18,201 

63,217,352 

1,040,194 

1,490, 438 

76, 722 

2, 084, 826 

t- Vt 1-1 t-Pt CI CP .-1•0 mt." rr 00 Ci Nti 

493,699,293 536, 523,544 ^ 893,601 99, 684,133 49 

1 Represents production at industrial alcoho plants, withdrawals from industrial alcohol plants, industrial 

alcohol bonded warehouses, and denaturing plants, and stocks at industrial alcoho bonded warehouses 

and denaturing plants. Withdrawals and stocks include imported alcohol mingled with domestic alcohol. 

For withdrawals and stocks of imported alcohol, see table 43. 

2 See footnote 2, table 39. 

3See footnote 3, table 39. 

4 See footnote 4, table 39. 

5 Represents number operated during any part of the year. 

In addition, losses in denaturing plants amounted to 238,614 proof gallons. 
34 

32 

as 

38 

as 

36 

37 

39 

46 

63 

66 

62 

48 

38 

47 

38 

49 

174 REPORT OF COMMISSIONER OF INTERNAL REVENUE. REPORT OF COMMISSIONER OF INTERNAL REVENUE 175 

TABLE 41.-Summary: Production, withdrawals, losses, and stocks on hand June 30 

of ethyl alcohol, and premises operated, fiscal years 1934 to 1951, inclusive 

[Proof gallons] 

1934 

1935 

1936 

1937 

1038 

1939 

1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

1949 

1950 

1951 

Fiscal year ended June 30- 

Fiscal year ended 

June 30- 

Tax-free-Con. 

Withdrawals-Con inued 

Total 

165, 103, 582 

180, 

126, 

 645, 920 

196, 236 

223,181, 229 

301, 033, 858 

201, 017, 546 

243, 727, 756 

298, 845, 917 

42A, 804, 091 

3447, 786, 568 

5636, 576, 216 

683, 431, 644 

329, 386, 962 

248, 79% 9 

332, 282,14

63

8 

351, 015, 364 

313, 535, 129 

444, 935, 011 

Production 

Grand total 

Tax-paid 

10,154, 614 

16, 990, 972 

24, 052, 532 

32, 289, 650 

28, 976, 609 

22,150, 969 

24,344,306 

27, 866, 523 

29, 932,340 

5, 675,391 

6, 178, 698 

27, 836, 574 

47, 263,159 

47,144, 066 

38, 758, 397 

40, 845, 714 

40, 564, 876 

42, 829, 251 

Losses in 

industrial 

alcohol 

bonded 

VFW} 

houses 4 

For denaturation 

137, 41 6, 765 163,009, 786 

172,478, 748 

179,324, 373 

164, 263, 210 

175, 644, 641 

223,321, 704 

274, an, 261 

379,769 259 

408,303, 779 

W73, 439, 556 

971, 446, 910 

393, 458, 500 

338, 029, 989 

301, 101, 168 

321, 222,197 

322, 581,322 

455, 999, 873 

Withdrawals 

Stocks June 

30 4 

For use of 

the United 

States 

793,803 

852,615 

993, 734 

1, 041,828 

1, 05

7, 760 

7, 712 

1, 22A, 504 

3, 696,008 

43,31%325 

103, 124, 789 

122,397, 846 

111,210, 119 

12, 751,367 

2, 939,908 

284, 447 

44, 889 

5

6

81, 210 

35, 17% 191 

Industrial 

alcohol 

Plants 

Tax-free 

Number of premises 

operated 

Other I 

Industrial 

alcohol 

bonded 

warehouses 

1,787,340 

2, 242,386 

2,413, 786 

2, 564, 972 

2, 687, 

 2, 878, 989 176

2,930. 214 

8, 055,303 

3, 063,962 

2,119,088 

% 340,431 

2, 205,138 

2, 620, 142 

2,611,377 

3, 439, 774 

2.698,02 

4, 217, 215

0 

 2, 521, 229 

III. UNDENATURED IMPORTED ETHYL ALCOHOL 

[Relates to ethyl alcohol imported tax-free for industrial purposes] 

TABLE 42.-Summary: Importations, withdrawals, and stocks at industrial alcohol 

bonded warehouses, of imported ethyl alcohol, by months, fiscal year 1951 

[Proof gallons] 

Tax-free withdrawals from customs Tax-free w•thdrawals from industrial alcohol plants and bonded custody warehouses I 

Month 

Stocks end 

of month 

at Industrial alcohol 

bonded 

For 

transfer to 

industrial 

alcohol For Total For For use 

For 

hospital, 

plants and transfer to importa- transfer to of the scientific, wareindustrial denaturing bons denaturing United and edu. houses ! 

alcohol 

bonded 

warehouses 

plants3 plants 3 

Ilse 

States rational 

July 1 1,887,630 1,887,531 1 

BuguSt 9, 951,277 3, 791, 224 6, 792, 501 444,200 2,491,927 

September 2, 752,821 2, 752, 821 3, 692, 937 1, 481,601 

October 424,472 3,057,107 3,481,579 1,572,979 3 322,271 

November 16,086,739 2,183,940 18, 270,679 5,430, 002 2, 747 9,321 9, 712, 295 

December 10,460, 771 8,313, 991 18, 774, 262 8,353, 957 3,899 13,908 10,815,821 

January 18,031,833 4, 537,686 22,569,519 7, 243, 770 6,450,530 16, 285 15, 083, 217 

February 21,051,977 1,960,911 23,012,388 6,547,516 9, 621, 307 8,957 19, 166,517 

March 19,354, 059 5, 650, 595 25,005, 254 14, 772,636 7,928,512 205 15, 853, 679 

April 31, 488, 951 31,488, 951 32,847, 169 10 15, 731, 959 

May 27, 255,114 1, 865, 263 29, 120,377 21, 839, 930 21, 795, 761 

June 13, 390, 521 3, 883, 519 17, 274, 039 16,109, 790 19, 082,051 

Total . __ 163, 248, 135 37, 131, 266 200, 379, 401 118,854, 880 23,500, 995 48,690 19,082,051 

Represents impo ted alcohol not mingled with domest c alcohol. 

Imported alcoho received at denaturing plants either direct from customs custody or by transfer from 

an industrial Mush° plant or bonded warehouse is not separately reported after receipt. 

1994 

1935 

1936 

1937 

1938 

1939 

1990 

1941 

1992 

1943 

1949 

1945 

1946 

1947 

1948 

1999 

1950 

1951 

139, 997, 908 

166, 104, 787 

175, 886, 268 

182, 931, 173 

167,901, 959 

179, 580, 529 

227, 476, 422 

281, 638, 572 

921, 143, 546 

513, 547, 656 

1, 098, 177, 833 

1, 084, 862,167 

408, 830, 009 

343, 581, 274 

304.825,389 

324, 565, 106 

327,399, 747 

493, 699, 293 

156, 152, 522 

183, 095, 759 

199, 938, WO 

215, 220, 823 

196, 878, 568 

201, 731, 998 

251, 820, 728 

309, 505, 095 

446, 075, 886 

519, 222, 997 

1,104,356,531 

1,112, 698, 741 

956, 093,168 

390, 725,340 

343, 583, 786 

365,410, 820 

367, 964, 623 

516,523,644 

490,854 

491, 226 

438,851 

528,194 

529, 879 

496, 086 

996, 294 

697,140 

829, 254 

2, 007, 404 

1, 688, 524 

1,378, 624 

1,133,306 

1, 096, 462 

897, 782 

1,018, 775 

935,633 

893,601 

27, 970, 640 

25, 252, 756 

21,300,340 

28,464, 541 

32, 096,632 

30, 860,351 

21, 798, 554 

10,392,352 

29, 014, 265 

212,923, 256 

127,919, 567 

143, 639,094 

110, 538, 987 

27, 016, 234 

38, 273,358 

51, 015,381 

23, 297, 967 

99, 689, 133 

70 

74 

72 

73 

68 

ea 

65 

62 

68 

111 

90 

90 

74 

76 

76 

73 

77 

5Represents withdrawals for denaturation 1934 through 1941, and 1948 through 1950. For 1942 through 

1947 and 1951 represents products used for denaturation, that is, domestic ethyl alcohol, imported ethyl 

alcohol, and spirits produced by registered distilleries (redesignated upon receipt at denaturing plants as 

alcohol). During such years denaturing plants were permitted to store etnyl alcohol for purposes other than 

for denaturation. Accordingly, the quantity of ethyl alcohol used for denaturation is reported for such years 

in Ben of withdrawals for denaturation. 

Represents withdrawals for hospital, scientific and educational use, for export, and in Puerto Rico for 

medicinal, beverage, and industrial use. Beginning with 1947, includes transfers to customs manufacturing 

bonded warehouses. 

Represents gross production. Net production for such years-that is, the gross production minus 

products used in redistillation-was 419,566,596 proof gallons for 1942, 364,698,976 proof gallons for 1943, 

590,929,045 proof gallons for 1944, and 650,089,874 proof gallons for 1995. 

Exclusive of losses in denaturing plants. 

Represents stocks in industrial alcohol bonded warehouses and for 1992 through 1951 includes stocks at 

denaturing plants. 
177 

Olber' 

rpo~outtllo. u 

For use or pOnl~

Slates 

·2:i:600:iY.lsT· '4fiOO 

3. ·102 I 3. 233,570 ~.0I3 ...•••••.••••• 

Lo~Sl'S lit I~loc.ks JUM 30 Industrial at Irill ustrln I nlcohol bonded Illcol\ol bor\41cd w:\r(lho~s I w~lr(lhouscs I 

Imporu'd nlcollo1 which 10'" loren 

Tu.!roo wltbdrawnls from Industrial 

alcohol plants tnd bonded w 

llouses I 

.._ ..• ~._ •• _._. ,.10". iii 6.mn6 . 

·..X~nif ::::::~:~:~:I::::~:~~ 3.1.805.001 66.:r.~ 1~l>l3

000.887 

For tr&/lS!er 10 dennlurlll 

llllll!' 

fil, g.\G 

1lIl\)orwt! oleolu) mlfliCl~L1

wllb domestic ulcohnlat 

lIlrluSVhll 

"k"l\o) hon'!cd 

wlLrehouscs 

·1 1----1----­

TII~.rrI'C "'Uhdrawnls from ewtoms 

austody 

::::::::::::::::: ""'i5'-S01:IOO' . •• •••••• •••••••••••••.• 11.1\.1:1.393 49.478 9. 232. I:I~ ••. _ ........ _....,, -.-4... (\ 188,27. tnT. 371 .'l,~, ~;~

•••• ••••••• • .•••• ••••• 1.3119. MlS 12:3. '139 \170. G7~ • _.. 7.620 _ . 

.........................................::::::::::: Z7B.-~§.1· .. 

FI"iO;':ll }'j':U t'IUII'.1 J IlW' ;.~o--

RIWORT OF COu1J\USSIONER OF INTERNAL REVENUE 

11.-Sl/11ll/lI.ru: IlIIpQrtatia.I1,~. loitJ,dr(1wfl{s. losses. and stock3 (II iT/dus/rillt 

'/ lI,tIItlcd t(>(lT,.hQlIU.~, Qf IllllioTtrd crhyl alcoho!. jiscal yeurs 1.9.,8 /Q J.?5 J• 

"'r (Proof galloll~J

1.5{2· ,... 

fl.~,lif.s

7, :lY.~

&tl.~12

:1. (000 8t.~;7

m,4ll3 

III 

t~l

For tnUL!(~'"

IOdt:n~tunll

hnt$' 

--:;i02C' 

withdrawals tram CUlt 

Fortr1lJlllrl'r 

to iudll.!ltfJll 

u100MI plant:< llrullndusrrllll 

okohol boOCk'tl l "'ut<!bOlN!l 

F I:..'\TEHKAL RE"E~E

SIllCe 

176 JU;PORT OF COJ\I:\JI1"SJO:-':EH

TilI,,1 •••••••••••••••••••• 

~It~~~n.- . ::::::::::::::::::::::::::::::::: . LouJsl:u1A . :'olary1AJld _ ••••••••••••••• 

~~:: ~~{..::::::::::::::::::::::::::::::::::::::::::: ?r~~:~:~~:::::::::::::::::::~'" '::':.:::::::::::::/..... ~~~~~: <'2·. W~SI \"lnrlnb ..••••••.•••.•.•••. .... ••••_ 

SI:\Ul 

::nlltornla . J1l1nol~ . LoulslawL ;••••••••••••• Mtltl'lrllll! _ •••• Now Jcrscl· . Ne\\' York. .. . 

f,~~'~!~'~~'~::~ :::::::::::::::::1'" 

\l'est Vlr~lnla 1" 1­ -=.:.:1. 

'l'olnL __ •. ))"Hr.1 l..I..1 ?:'lINt - -IB,follO 
178 HEPOR'!' OF COl\Il\USSIONER OF INTERt\AL REVENUE. R.EPORT OF COMMISSIONER OF INTERNAL REVENUE 179 

IV. OENATURED ALCOHOl. '7'- Withdr(uoal8: Specially denatw'ed illcohol, by !(Ir11l11los, flatol 1rm' 1951 ,.&" . [Wine b"Uons] 

Amount Forml1lt\ 1 Amount }'onuuln I Amou"t 

l'rodu('rtun 27,1().I,S93 1 

.\10111 It Ethyl alCohol I I .-----.-­ 27.211.09-1 m-ed for CornpMcly SP+.'chllr 5, ;W,94S Ikll~t\Jrm lUll I ,lcnOlurr'd dcnaturetl .110 al~,(jhol lllcohol 783,000 -----_·_---·--1------1---_- _ "~I 6B 2G7; 0:38 

Prr:o!u,allo"s.. Wine gallon. Will( /Jall"I' 2&1.592 July _ .. .1·1. 109,'3bh .~V. 9)0 J8. H,-)S. 1.1';; ? 163 leo .\ugust. _ ._. ._ __ .~._ .. 32, iUI. 836 :lli.631 17. 51.l). :iOl 5: 0,5: 316 :10, 7B. 552 ~~g~h~r~r:: 22.5, 348 1/i. ·till, (}IO t4,5:.t2 .~:~:::::~::::::::::::::::I ::1'>. (j()(). 011 219. (;,'<'1 19.11.53. H;7 9, {50 No'·crnOcr . :!11,tJM.;IOt; 133. 80S 16. -BO, 61.5 2,7S1 Deoom~r . :l0. 4.57. Z27 95.9·lf, 21, 168, (>ill 591, ~f;O JaulJury . __ __ • ••••• _ .. 3-1.011.1111) 7;', (}Ii 17. Tfi2, mil 15 F'cbrWlr)' .. .10.146,211G 8.3, 36-1 If,. ~. 3.~7 389 Mflrch :' . 311.Sill.272 f"';,IS2 2I,:l7;I,216 52,1)14.3-1.5 Kr,;~I~:::: :;Q. /lOS 28, 1M. 15~ ::::::::::::::~::: ::::::::::i: f>2.6f.3.!i12 110. 171 27.9,,2. ll'JI 

2.1- G __ ._•• _.~ _ .. :ltl 

:l:l-H .. 2. 6-~~. :112

2i;, .. 13,474

2(,000 

2i _ . 2lJ-A .. 29.692 

27-.\. ----_ _ "-. il3S 

27-B 1 81.4{1;' 

28-.01. . 2. WI 

1.1(1. &011, illS 

30 _ . 29 .. 2,271.981 

31-.01. . 222 :12 .. 7.665,3IG 

~3 · .•••.1 O.4!l3 

35 .. 8.:><;9 

35-.'1. . &,676,3S0 

36 .. 1,178.330 

3i . i~;T. 3-U 

:IT-A .. l,~43

:>~ . 482

38-13 __ • 6-'>"7,019 

3&---C .. 48,577

38-0 . 2'1, lltiO

::10 .. 3.lH2 39-A _ 60 

3!l---B SO,Ol(i . 39--0 . 1. if.2. 97S

311-0 __ •. 1,883

40 . 5. 2i9. 095

,I(}-A .. 6,U-G 42 . 25.953 ·11.. _ . 378 

45 . 22,t;15

1,874 

Tot.a!.. .....1 1 2.1i. Hl'l, 9~

46 · 

JUIlC ... -0'. .. ~~ .. 11 43.610,000 1 JDtgrDlation reJ(\!;vu to the composition ItO(I alllhorj,.eli mClS or these 10rmulCls will ho found in tbo 

-------------,. Ildh 10 R~mlations No.3, "Formulae (01' COJJlJ)l~tely !lourl Speciall, Denatured Alcohol" (revised 102.4foS 21.219,27" 

'1'01111. . 155. 99'J. 8i3 Treesury Department, Burmm (,I Intrnlt\l Rowmue, as amended b, T. D. (;8.(;, I. '1;18. ~G·I 21:1. 1l!1ll, 614 • luoo. :1(13.002 winc ~.lIoIlS withdm,,'u (or liSe of the United Star"s. 

I HIJlJreS<!nts uomostf', +.lthyl !llcohol, importerl Ol h ,'I ,.l()()hol. >1114.! splrHs proiluood b~' rc~lslered (re(l~signAterl u I'on receipt at UClHlturjJ\~ pl'nts as alcohol). 

TAflU: -l6.-1f!.iclldr(Ul)ols: C01/lT,lelely denll/ured ol"ohol, by formulas and by fit, 

fi.~Cfll yea r 19[jJ 

[Wine gallons] , 

g 

}'ormula 1 

Month 

14 I;.

1~'5.810 I 1;) .full',............................ 19,600 27.588 6,152 AlI!(USt _ ,.... l-'t,152 61.39, 109.27, Soptcmb<'r....................... 12'l.~"lS 16.311
 103.S00 OctoO<>[ __ .. 21.0-17 8-\.300 1!0,g~ 1..........· .. ·1
 No\"omlK>r..................... 1, ~8t .31,138 D.)ccm~r. 18.1+.\2 20.8"16 fiJ: 013 January _................ 8.48:1 10.512
 {5, j07 Februar~·.. __ _ ..~..... li,\~')2 20,44'; 4.3. 5~2 March __ ).I,70ii I. ,S2 50.6!l'') ApriL.......................... 17.414 711
 May............................ l.f'O-l 33,r,1lQ
 ~~:~~ Juno.......__ .......:............ 13.6.52 70.M6 :2'J. lOll l-----'~

TotaL.................... 317,2'19 372.084
 1 760,1lS(1 11,1[,8

1 

I InrortUntloll rdaUvo 10 Ill(: composition and tll1th"ri'.ed usC'S 01 I]w,,' (orm1JlA.~ wUl be roroll 

.\pI'Cndl' (0 nc~uJutloru; No.3. "l<t",nulne (or Complete!;' and Sp~c!aJl)' l.le.n:tl,un·d Aloobo 19·'l~inl Trca.~ur'y l)cparLm.ent, T)lIr~o.\l ur lnic.rnal RcvenUI,;\:is tHuc.nd('fi by T. n. M"3.1. , Include:; 0.201 winc pilOn< wlthrlrnwlI for usc cl l!..ll: lJuitNl Slak,. 
180 H~POHT 01" :\Drrs..t;!ONER OF I1XTERNAI. IlE\'ENI'£ O:\INIIS-~IOKlm OF LNTBRKt\L REVRNUF; ]81 

1',101.>; . oUohn/. fill /('fldillq I
 

'ar WI)
 of 

·{flwluralimt. 

dowlllrcrl alcohol, 

ontl produrUfHt. 

and dtlllliuriu 

u.";lr,­ 2-1!. •••••••• 

1. ••• 

32 .•• 3-.1. .•.••••••••••••••••••• U'iI . 41).... . _ •• 

IS .•••••••••••••••••••••• 2:i-U. _. , _ . 31).... ••••••••••••••_ •• _ 

17... ••••••••••••••••••••• 

12. 41l.~

l.n·13 •••••_ ·-· r _ 

~:t~.>: 161,737 10.70\ ::::::::::::::::::::: 4••••••••.••••••••••••••••••••• ts5,·ltiAi l(l.~\: IS. 734 :/7 . :l&·tl . __ ... .:,.~9~.I:::::::: .... ~l-A .••••.•••••••••.••.••••• Ill. tiN 1 "'''1 12-A ••••••••••••••••••••••• "if-,:, 

Other .•.••••••••••••_•••••• -- ~7. ::oi' 

1:1- . 40. HD

"':{.OIJ-l 

2·B .:. ::::: :. 47.7211 

I. . 32 . 3-.1 *.1 . 

. 40••.• ......... 1& . %l-U . 30••• .. 17•••••••••••••• 

3(J-C . • -'U~ •• ......... 

4 . :~7' o _. 

:.Ill-n ••••.•••••• :!:I-A •••••••••. 

12·:\ ••••••••••• 1:1-.1 •••••••••• 

Oth"r , I 

Total. •• 1!1,lJ2,21O I lti, 2,5;;.·137 I20.371.480 

I WllhdraWllls Inr tIll' )'t'ar ~>c<-'Co.lillg 1011.000 ,,'Inc l;"lIons r:llIkdl , ~co lootuott 'J., h,hl(l 47. r. 

., 

I 

:1 

3 

1 

I 

Bre ~hol<"ll III 111hl~!JJ
182 REPOHT OF COM!..llP,SJO~)m OF INTERNAl, HEVRNl"E HJ~powr OF COM1l.HSSIONER OF INTRRNAl, REVJo;r-.'1JE 183 

specially denatured alcohol by marw!a('/1ne,·s: By St(lte.~, 'fA.BLE iSO.-Operations 1'tL specially denal'ul'ed alcohol by honded dealers: Ry 8 'f.,Pl,t; j1..-0 pemlions in 

jiscal year 1951 fiscal year 1951 I 

[Wine gallons) iWine gallons) 

Usod in man· INumhcr u(aeturiUb o(manu­ Stilte RCCflvc:red Stucks Re('il.~i\'n<l (ind"ding I,o·sse.~. racturers after USe I June 30 rcco\T(,f\:d opemt­

"kobo)) tug 

_ --------1 -1- - '1- -- I - I-- 1-­

~t{)cks

Jlm<>30 

Received' H~movcd ' L()S~< Sl'lte

Ca!ifornia .• ••••-. ._.... 10.3(\;; 11.3f1.\ .....

Conneetltu!. 23.808 2!Ui57 •.-------- I 3,3i9 

flIino;,'_ - -----•• -----. ---- -- -_...... ~,88.1, $1 a,lH2. 189 13, sa3 183.2-14 ; bafna __ --.-------- 78.\!.J~ l,26S 82,8% b 10,317 32 

K('lltilCky ----------.-.----_._ 2i:i, OS9 29,35:l .. 1. 496 -.~..I/l"_· • ··_..·___ ." 19,' ...------.---. ,. IO:J .-----.--- _ 2l;! 

.\hrylaud ----.-----__ • __ ..... 11, -l20 55,420 2fJ9 6,36.'1 .....r s, . • ..--.----. .lSI,l26 --- ---------- 3,.3,102 ..-....... .n,210 II 

:'IfaSB:l.dlusNts__ .... _...... _.__________ 71,2)2 78,4,';1 1 11,623 ~~ifors;in-.:-::=-...---.... 3, 5~~, 6~9 2,3:)2, ,'\82 5, ~l, ),,81 :3.5$0 2~3, O~ 2')4 

Mjebi~un --.--- ---. '.--•.-. ••• (i,';,4(jl) G3,300 IS 4,943 ,.010",,10---- ----••--------- ;j~, Oll .---- -""'.;;,- _~!. :;~l 7 l·t ~Ol 33 Mim[(·S()IIl.... ..... • .________ 91, ·19:1 92, fIfI8 2Il 2. ;24 connl'<!tfeuf, . .------ -----.- 1!>3'l,~fi! 5.. 1>.",~8~ 7iS .1~.I~ 74 !\IisS<Jur~ •• __ ...__ .. 137.002 130,()S(l 31 9.500 J)j!la .. • IsO, 1") ._ 189, ~l" 1. OOi HI,O.8 15 ware New Jerooy.._ --.•--- -- -- -- - ..__ 2'1, 181,261 2·1, 161, 980 5,0111 gl, &16 !1l:!lTiCIO'-Columbla-----... 481.. 395 ----..-. ;;__ -18.~,~38 400 1~,576 20 Kow York .. ... ... 4.G:il 4,&>5 .___ [036 f)llrWB---- ----..---.. --- 41?8~ 61.1.l4 lOh,23f> .___ I,SL8 .:,1 

Ohio_ ----- '- .....---,---- ._ 201,967 20.5,771 2 11, SS2 Tc,"s 

Ulllh_ .. ...__• • _ .____ , 32.201,&14 ·1,&% 32,115,9;9 3,908 ;'.657 2 7513311 1.352 E~-~::::::::::~::::::: l~:~~ ~:::::::::::: 18~:}~ I~. II, 1~ "~ Washington_ ------- ---_.._...... I 1.098 1,604 9 1,739 WInOI.":----- ..---------..• 9. 96-'>,i2(; I. wn, 9.33 Ll,SOO.422 15,SI:1 361\,783 t07 fJldl8nS- -- .....-- -.....- --- :l.I\!l7, s;~ 9.0-11, JIJi) 12. 5i2, I:f~ .I?~ Zl; ~I'I I lot) 

(oIf•.. -- --- • __ • ...18,~~ ..... ------ ~L'f8? ~v ,_,:6.1 :I~

'l'OIn!.. •__ • m,9')S.IOO 00,831,806 24,6G!l 1,07J.839 J(anlal!<--- ..... _----•••-.- (;.I.f,u --------..--- (~,912 ~V 3,.143 31 h:entll~kl·- ••----"'-----'" 9.3;'-1,981 -----...... 9.356.6\t1 ..... _. 10,0\)"2 42 J.ouI5Ulllti,.--....----••----- 2,231>, 152 14.207, -H2 16, 4!lO, 212 16 1>5,004 6ij 

I Excludes il1t~rdr:llcr$1l111r\l'mts_ MaJne.---.------ --------. 3.5;4 -----... -._... 1.75-3 5 2.M,S I!, 1 ReprQS<lnt$llU1Jlbl~r operating during an~r part of the i'ear. MIrYIaI.d----------...---- 1.25\1.858 '182,110 4.737,790 :lIll 119.223 &\ 

M_husetlS •• 1.2'40.636 5,. ~lO,53ll 9. r,~J.SJ5 10,38i 1~2, 2f06 2·12 

Mlllbil:lUL.. ----- ---- ----- :,,~~.I'of>L I,02O.~~~ 4',~2,51H lO"I~" ~)00,47~ l~fI

wiseonsin __ ....·_·.. __ .. •.._·· ..· I::..:.=.:.:.:..:..:.:..:.:..:. :..:..:.: -..:!.. ~:::.=:..:.:.:..:.

MInne..4CIIL_ ._. ... 23 ... 050 28. _". m .1 26,11., 04 Mil&IssipJlL.---.... 2.34.834 11.065,W1 Ll.302.:l91l .. 31,017 20 aI_urL • 2,S50,IJ.1 3,!lS.l,637 6,8;13,7li-l 4.2G4 168,082 HO MqnL"na. __ . ._•• .. j(l ~_._~~________ 10 10 .') 

".~ka ... 2,731 2,731 ....._.... 4211 ~'8

S.eads_ - .._. . ~25.;U2 •• _ . 912,:163 • 36.752 2 Ne. Hnmpshiro • 72,2-10 •.••• 72,3&3 :J.378 fj 

N Jr""'l·_________________ 27,7·10.1031 2·1.!,29.800 52. 122, 17.l 29,91J 1.101.820 321 N M~:lico .... _.____ 202 .__ ....... 164 _......... 40 2 

NewYorlL .. 'l:l,I,~3,'.H 2.~;g.-152 11.011,922 6,:JlH 00-1,IH3 N,r. NonhCarolin3 ...... (,!S,O(',5 .. __ .... 647.:!'J7 8 46,129 3i North Dakotll... ._ 26 ....... 3(J .7 .1 8tl:bom,;-----------------· 2.,,~5.!O'. 639.186 2'0'1~.2J,3 7,&12 2;;;,0;? 2~2

~n--.~::::-~::::::::=:: A:::m ...::::::::::: 21~:~2~ ------·2- IHtJ I 2~ ~nsYh\lnia .. :2O.20i,755 19,018.&1(, 40.-143,025 2,~2~ 362,fyli 330 

~':r,l:::'d--'------------ 5~1,:~ .- --';';,;-;--- ?62.3<t;J ,.----__.. 7'1' ,16 South CSW,I. -------------- SS,!)j,~ 1, __,.",H 1.306.309 .. __ 6, 81S I 32 Bouthn"rQllna-...-------__ 2,00.1 301 2,6iO .•__ ._... 1>50 2t T akola .. ---- .... - 33 ... 2ll 1 12 4 

TlIIIntssoo_ ....-- - -----~__ __ 29. 18!).&~~ ~31\ 2\l. 'lliO, 069 3. W'l' 2,748,894' 80 U:=:-------------------··.. 32, 337,3:11 t78-.933 32. 4L9. 372 :;0.;156 3..'8,231 L41

~~~'.~:::::::=::~:::::: .3,~~ ::::=:~:;:;;;: ,~'~~ J . ;~ I; 1I'llIhin~ton ------------.-- 150,5~ 3,.J.I.~ 3,UI~."',9 610 ll~, 'l~ 1\-1 11'. V·rgInjjl ..·- ------ 0,188 8.m\) 10,001 .,1., H "'10<" ' m ----------.... 66, -I3S,18~ J8, ISS. 354 ill. (186, 75.3 5, -m, 065 2r.

"YOU~ ::_ -------------- 39i, 5~'i 8, 5G:l ~183,l}4~ 3. 8~'1 \i5,276 95 g -------------.. ..) ••_.. 3, .__ 13 4 

TotaL - __ .__ __ __ _ 2.~7, 2:~, 240\ m. 4!J5, 3-::;4 351,915, mI51:'rnl12:-939. 02.~ --.j-.ii 

------ I ~o!rltd" indusb'te:; where the deual.nred alcohol llues not become" part 01 thll product." porlion Is re. tR ..n mused 

Iln~t;S<:nts ~~n;~r operating durlnK IIny part of tbe Y0\r. cs 71.,3,1 "'>no gallon, rc('Overcd from SOI11ti{)l1~ rcec.ivcd containing specially dcnnturcd a/t'Obol. 
184 IlEI'OT1T OF C;o.\1J\lr:-;.-.;rONIo:H OF INTE~i'\AL REn:Xl"j,; RI~rORT OF CO;'.·l ;\1I;;;SIO'mn OF IKTETlNAI, REVr;;NUF: ]85 

\". J)I~TIJ.(.f:J) SPIIUTS: UNRECTWIl:D 

II'n.t'II'" Ill' 1\' :/slen.l nnd (rnll dbtUlNie.<) 

53.-.1 

III 

Oroln l1f\r\ ~rnfn pro/lu\'I< 

:.IOllIII 

"' fili" 

Ill;ll ••••• 

ID:I6••••• " 103~_. "•• 19:17.. _•.. 1\l3Ii.... 

l!l:ln•••.••• lIlIO . lOlL .. 1"12.0•., l\l4a•••.•• IUH . 

19M .. IlllO . 101 7 .. IOI~ ' . HMO •••••• 19M __ .. 

W:IJ ... ~._ ... I'rodll~t8

lJ:::(I~J in 

ri·(li .... tl!· 

Julioll 

FL".c:lI y''ttT ('IHIt"1 JlUll' I 

111:11 

IO:~ loon 

Iltli 

IlI3ll 

111:10 

111'0. 11I'1I __ ~"", , ••• 

1M2 

1~3 . 1~4 _ _. 

UH$ . HUll . IlH7. . . JIll' 

111-1(1 

IIlSlJ 

.. •••_ .. 

IP.~I

01 her mn!crfnl.. 

aftllMiS 

WI.iafl 

12.... ·IZI 

1>3.121 

kO.~

.218 

11 ~Inlll.
REPORT UF CO:\1j\II::;SJO~I::H OF IKTERNAI, HE\'E':-..'Ut: 187 186 R~:f'()HT OF' co~n[I&"IO:-rER 0.1" IN'n;n::"'AL REn:'i;L"t 

s' 

1llromla 

OC(j'l'I~ , 1lI1J1(d~ _. • . 11lfllwUl _ 

IO\Vi1.. ... 

h:all~:~ • .... Kenlueky •••• 'MlIJ'),IUlitl 

MU.'~ll"h~ll,

Mlchll:un•• Ml"'~"llrJ,.

Nuhnuka. 

Nt,\\, York. . ••• 01110,_••• __ .... '" I'l:.nns~'J\IIInln • SQnl!.t 'Dakota 

TennOSSC!C .. VlrltlnlJ\, •• __ • 

WI.9COllIlID... '" 

'rOl.ll" ...... 

s 

......................- --.
 

'!'(Itnl 

]'oulldl 

I, 3f)h, 100 ~,O'.!tl. 2\11 tU.264,744 

Ii. 200. 4&1 ~,2%,211

2. 3dl. 7rl~

1,2f"17~6n)

1, 007. 102 

91\1.03. 

bllS. :l~a

768.11:\:1 

no, Z~ft II --... 

"olul 

1.110. ":'1 

OUJl'r 

3,41:;, !·I:l 

I_..:~_''-11---­

,.00 ~lllloll; of 
188 RKPORT OF .M~.\rrSSI():-""'ER 01" D."1"ER},'AL rn:YEXn: RF.POHT OF CO~L~[]SSfO~r:H (IF f:\TEflN.... L RE\'L:~' ' •. 189 

TAnLt~ GO.-J/Il 

57-"rl/li"rti(m;~ /Jiltlilll·1l I'Jlill/~.IIY ki1ld" a1,11 1)11 mOlllh, .fi.,,.IIl 1IN.lrl1051 

lTM ~all~II~J

~====::====;,===~, ~===:===;==-===:====

Klucl 'rfJILl.I 

TOLa!......•. _. 

Klnll 

j;~h!r.~: .:::::::::::::::::::::::::::::::::::::::::::·1··..··....· ;\1'1'111_ " .. )'l':.,r _ __ _•• __ _••• _ _ 

Fh! _. • . ('jU", I<'ll5te COneentrat" __ .,.. ' •••'_. 

l'N1dl _ _ .. "'lOiN, fisnd /Je'll" 1951 

Rl»ckht'rry_ --_ J.. 

~::;,~~L.:::::::::::::::::::::::::::::::::::::::::::: ::~:::::::: Lot:anllm'; 

'l'l)\lI1 'l'ot.I. ......__ .. '"''''
 :1.1711.716 

lrull 
------

-------------- ----------

----------------------

lU:POH'r 01" COMMISSIONER OF' I)l"TERNAI, nEVENUE 191 

190 HEPORT OF CO~lMJSSlO.KUt OF IN'TEHNA.L HE\'ENU.: 

Distillf:d spirits, total tax-paid,' by kinds alld by mQn/hH. 

'r,\nu: 5!J.-Prodllction: Bml1dll and spirits b1l jrm'/ fiscal year 1951 

lIlonths, fiscal year 1951 [Tt>x ~.lIonsl

[TIlX gll1l01l11! 

Month Grape RaIsIn AI)ple 

JuJy•••• __ . 

AUl;I1SL_._ •• _•••••• SOptl'U1\)<)f ..••_••_. Oc~obor .•••••_.•• __ 

Non'mbl''-._._._ •••• _.. J)c~lllbcr. _••.•••••••• __ IBDUUr)· __ . _. 

FchrUllrY_ ..· _. Murch .. .__ 

ApriL .. _. __ ._........... 

MllY_ .••• _._._. . • June__ _••.••,..... 

'1'0101. _•• _.•••_.. 

1.110,020 

13u.l'il 

96. 

1!),160 

liZ ~I6.31B 10,852.290 18. \1:14 :~.1:1\;

H,l\1!I.428 109,(U4 32,9'>0 

4.6.~\l.513 M.M1 \'1.210 

1,817,1'26 &2,810 1>5.lol5 

1>31,078 ~7.8i·l I 8l>.:I:!'J 258. \;~ f'i.l:J:~. r"U51 :200.286 56,728. 44, 7~:1

79,441 &1.2'.)7 31,[>&9 

Citrus !'('Llr Other 

2(lrl!l6-=:=-=~ .. 31. ;l9S Z1.351 ;~2, 77; ·11,9ii:\ 

34,182 M,7Il 

52.81:1 :10,4&:1 

~I,·130 1.372 ·12,11$:\ - -­

19,107 -•. --.-.__ ;)(1,249 •. __ 

3:3.510 __ .• _.•. _. 

1&;,995 17.·124 30,5:\1; p8' 12:l •• __ . __ .__ ~1.H5 7,508 42,710 as.;. .•. • 

I 3·1. 251. 600 '7l}4, 201 '4\1'),915 I 3n.277 '161,873 

Z'\1j.' 

JoIIi __ . 

-iN.­ I.... ~?

14.3-'lIl 

32\1 J.t>-!3 

626 

2:l:l 3.~m

'167. 17D 

, U"prcscnts O.7:l9,508 ~l" gullolls (If t,.llHly and 24•.512/16S ti" sul!lm$ M ~pifits-frult..
 

, Reprc'cul, 476,171 lnx gallons of brllJl(ly 'lIlU tJ8.o.'lO lax g:l.llons or 9pirlt.s-frui~.
 

a Heprescnts ·187,lH8 tax gflllons of brandy find 12,897 tax g.lIons of spirits-fruit.
 • Rcp,.".enls 3(;1,002 tax gallons of br;md)' 'IUd 7,:1l.~ lax gHllollS of spirits-fruit.
 I Brandy. .
 , Ilc/,r<'Scnts tbe lo!lowilll( qmmlilics of ""'''dy: H'''.5:111 tnx >:allollS of til!. 'l,liO tn'.l(allons of
 ~flX ga 10llg of clJcrry. 1,~28 La.. Ra!lolls of b!:lekJ",rry, ;98 tax gll1l011S of prune, ,md 3211 tax gulloiu 01 

I.>crrl'. 

TAnl,~; (iO.-Prot!1Ictio1t: J3rnnr/lI and 8pirit.9 by.fruit 

Kinu 

(Jrapo .•• _.... __••. U:ililo __ • __ • __ • ••••••• 

Apple•• _••.••••• . Gmus__ ._._._._. __ 

:~~~r'''~::''::::::::~:::::::

States, jisw/ yeal" 19S1 

(Tax g'lllous)
 

Callfornla C'olorado
 Nc·\V I W:lSh· Jerwy Ohio Oregon, inglon 

;13,0"".156 738 18:•. 421 (;.015 ••••• _. _ (jllO.820 •••• 13.017 ••. __ .. . .. _._ .. __ . 

45,4:lG _._.... 8.1.012 4,825 :l"2,;~-l7 140.624 •• .. __ . ._ __ • .. __ 

__ .._.~~~~~_ ~:::~:::: .::::::::: :::::::::: -if,i;S7;\' __ .:' .:::: 

~~:7/~:::.::.~:~::::~~r: ::;~I :~:F .~~.~~ :.-_-H·.;
 

·['ot.L .• .•__ • 34, S.'oO, 000 • 2.2/;2 I • 286, 289 • n, -1M 6\$7, tAl -;-;.:i, 987 i I Includes 2.001 tnx g~llons of bnllldy In COll11eelicut.
 , Tndtldt'~ 30·1 tax l(:IllOl1s o( hr"nd)' ill New York.
 • Includes .1-655 I:lX gallolJs of brandy in Or)Unel"lieut.. 1,525 t:}< g"lIotl~ of hr:lndy In MI\II1~ I ~:l1l0nll "f SPlrlt.<--fmlt. ill MissoUl-J. :.!'2,5:!G tax gallons of brawly in New York, :ltld 16.'1.0')8 l.BX 

brandr in Vi..r~iui.a. • ReI)J"csent!i 361.Utj'J t~r\ gu.lIons or hr~lnd .... mid i.31~j tit J,:flllotl.'\ of SpiTi~s-truit in Pcnns)"l"tlDia. 

, n"l'rc~"nt.s 10.109,009 tax gnllons of br:.i'dy 3t1d 2-1, HO,O'JS L'l< K:illollS of spirits-fruit. 

• Brllndy. 

Rum Gin Whi9kl' Brllndy 

__..----------,-----1------.----.----­

tI, bn HIZ 1n, 321 9.hliS.718 280,168 

H, 4lj.~. 823 :!.15. )00 

5.9:39,136 J;IU, 704 .~~r. ~:: :::::_:~: ::::::::::-:~:::::. ~. $5, 337 2'Ji, 705 t«D11le _. -.... ..--.--••1 I), S\l(j, 210 203,1170 r 9,7t;(I,ll.'>lS :lW.52(1 eem\>('r •. -·--·-'-· 7,8lJ,00Q 271.778 

6,11'1, (""" HlS,O.'>3 3. OSO,!!S., 17',.986 i;'•••2:·::::=::::::. 3.713.H~ 13:1,892 

3,1>:0,2/7 147,8-11 

IDl' ... --.-­ ---' _.• __ • __ ... ,76,442,1-19 I 1,822,017 

Tl>t!ll. .. ·-·­

=======-­

AuI\JSI. _ .. _._._._._. __ ._ .• _._ •••.• _.•._.• _ llIPI.mllt'r.- •__ , __ ••. _. __ • ._ .•• __ .-­ lllobof ._." .. __ _.._•. __ _.. _!CIft'D1bl'r. .. _.• _. __ , ._ •••.•• __ • __ -. J)eG!m""r __ _._ _._._ ..• ---•. --. IIIl\IIII'Y ._. . __ .. _.... _•. _ r.tJru8I')'. _ .• -- --.----.---­

iiJt::.~.":.:•• ~::: ••:••::.
 

Tol.ul. •• ­

Vo<1k') 

4, 2i7 

V,2(I,) 

5.30:; 

10.9$t\ 

5. It>-! .1, 721 15. O,~O 6;:126 

Ifl.74!'o 

10.307 

14.3·12 

5,975 

1O.2S'Z 

30,777 

Z.i l 303 34,133 

2').92\J 

I\l. &l3 23.032 

',H.t-"I'S' 

2fl,!iOO 

10,\',\17 

17,928 

2J.I33 

730, 768 1,1~'2,7S6 58'l~ 3Wi 

377. 971 353,3I'J 

5H.800 

I, HH, 163 

9lO,4f;f1 

I, Oir., 9(.... 

ii05,()(II; 

356,713 

(,47.821 

2SU,3·\0 8, ;175, 301 1-'-107, flS4 

====== Alrohol Orand lotal Total ___.__-1------1----­

~.~~:-::=""'"_::::::=~ J0":':":: \ 10,[h1I,365 4,(185,530 \5. 51r.. 8\1[,

1,~\O,lOl) 10.1-11.850 ';,f115,!)IJ() 2~.OS8,750 4,05\1, 7;)2 11.:~91. 768 3. lJ(;O.05\i 15, ()!\7,821 

a. 4Ji.:m 10.110.151 3, .12'2, l!J3 1:\,532,344 

3. S20, SO-I 11.072, 'US ~,87'1, i.;7 H, !l4U. ():l.'i 4. ,WI, tl70 12.()..~.5\J4 3.(~ll. ,133 I,~, IJ~. 2'27 6,(.27.358 \lj,1179,1I0 5,llf,,7[>S ZJ,001. S>\8 4,~i.630 13 1I.04

6 3,8S0JiSl 17.4~2.5r.

H~m 'l~~\ t~! 'tr&~ .12 t 82,'. 2tll 171, ti25. 188 43. 7f\4, 513 I 'J31. &IIJ, 937 

. l1\epraocnl< wilhdruwnb upon t,u'l':>ymenl o( Whisk)". rurn. \·l)dka. "lUI ~In (rom rOl;j'l.er~<l dlslillerio~ IDd IDt("rnal n."VE"oue bonde<l \\'arc.houS('P,: brru)(h' from rrnH disl.i1lerie.s aod iuternt\11'csen1w bonde,c} warc· ~: othl'r $pkUs fn)m rc;dstcr~d distilll'rle::-. fruit dist inc-ricl:'. ~Ul<l h\l~Tn:ll T('\,f\J)UO bonded wu.re.ho\l~{'s "alcohol fl'nm )mJn~trial ~llcobol JJlnuts (~lld llOndpd wan·hon"(l........ \Vithdr3w:lb; of whisky. brnudY~ ~\nd III from Inkrnfll ,,'\'<'TlUe boDded w,nc)loUStS in('lud. l,ottlt"l-ill·hond l.ax·I'''id Witlttlr"w"ls os reporled 

lillie 1\:\. Tax r~te tJ per tax gullon.
 I For to.:c~[n.'>(, with(lrnwnl~1 s('c tnbln t1.'3.
 
192 RI-:l'OR'l' 01" CO~I~flSSJO.:\r,R OF IN·lTR"AI. RE"E:~l:E To' C()~DlI~~roKER OF I~TF.HK\L lU:\"ENn~ 193 

T,I HI,I: 132.- rril""rllII;n(,: I lax-paid,' by A'hl Wi""- WiI/1I1rQlrIIl,: n(lj(/rd-ilt-bmul disliilrd 8pirit~,' tax-pai, " J:i,~(/s 0111/ 

, . by //Iolllnll, fi·~ral year 1961 

\I"nth 

Jl'ilhtl"'lI.ui/,,: Ur.ttlc(/-in-uortd distilled ,qpiril~,' tax-paid, U!l 1.'irlds and 

bll SIIIII'S, fiscal ycal' 1.')51 

l'rA~ i'"III)Il.s!

TOl"I •••••.c•••••••••••_ •••••••• 

St;.lI..' 1l'i1bky Drnmly Rum TOliL.l 

Rt(llu 

(j.M~t 3tl'1,I23 ;,01 
8 

R).:PtJWl' U~' ("U;\IMI~SIO.N~;H Of' l:s-n:HNAL REYENl'E 196 194 I(EPORT OJ" ~1l\[I~~Jm,f;H 01" L\"TEHNAL RICYENtJE 

0" _lVjLh,Jrall'ol.~: DiJl/illrd ~pirils, 10101 tax-free,l by ki1Lds and by Siales, 'l'AllUJ (i5.-Withdrawals: Distilll'd .~piriI8. tofol lax-free,1 1)1 , .." J. fiAcal year 1051 

fi.6ral 1I/'ar 1Wi 1 

ITtlx pllolll) 

ITllx 1IlI1I0l1ll) 

f'or lJ.S<l or 

\\·hl:l\'.y I Bran,t)' 

lIorrorUR 1011

~ronlb

'l'utuL 

Jul)' 

AlqlusI.. •• Selll~lIlhM" •••• OCIO!x'r .• •• '-',wl'ml)(>c 

l>.'C.Y'lIll'>o:r. 

JlJ'UAr)·•. )-'ehrulU')' 

~lllI'llh ._. 

At'rll .•. .••• ~r~y _... JLl.ne_ ~4 •• 

Yor forllRrotlon or F"r u.oe or tb~ VnJt~ Fur t1ellJ\turnllon ",1m" St.otc:s

Whls­ plrl~ I ky IDrand) 

1>., ~. h'Zi 

10 

".018 

MOllrh .............. .·_····1·_·· .. t03~.:..:..:..::::. "I ·······1·--····1·_· •.••••-"'L:~~: ..• 

1).021 I 15,3:l'J I 'i,4UI I

, O.~.:'OO

JlIl~· .••••• _. • . To customs manu/acturing AlJ~u.t . bonded ward,ouscs SeJltNnbrr •••••_••••••• Total October••• _ . Nove:ul1){'r..... ' . lJl'(~rfl htr. _ _ •• 

JtlllllIUY,4 _ .. 

F('}.rlHlry _ . 31. 4:~tl. ~72 \ll1rC·h , _ .. ~-.;

;}''''

~~,~I~::.::: _ _ .. ·J,23fi 

n I;;" Junl' ..... 1.:iM:64G 

fi;S8.14 

2, 492, 76 

2llll,007 

G71.005 

31, ti2!1 

'.014 

4.027 
REPORT OF CO:'l~II::;!=\IONF;R OF INTERKAl, REVENUF. 107 196 REPOHT OF CO;\tl'<USSIO)fER OF tNTEfu'l'AL RF:VE~I:J<;

II'(Jr"hou,~(s. (;y kill,[~.

'1'.'111 F. n7,-IF()t.~(O': 1 ni"'illra rrrni Itr ("im/, 

killds all fir 1961 

- 1 ,= 

81M' lin I ,"<MIl; 

T.\BJ.t~ flS,-S/orh, 

Mom!1 \\'hlqk)' 

f}j:~-;';l l-I 
II 

19 R~:POR'I' OF CO:\IMJ.~IOXI·;J( OF L\;TcRl\.\L nE\r:~t:J.; REPORT OP CO~l:\II~!,;IONF:R or J:\TER"A{. RE\"£Jl..TE 19!) 

TABJ••: 7n.-St()rk~; Di,,/i'//td " .!lm '(J, (lJ and Produrtion. tf'i/hdrollJllh, and ~I.ocks on h01/ '11/ IJears ana $, in'la, afld pre mitJCIl aplraled. fiscal llear 19tH 

ITA~ IIlIIIQIUl) 

Wbl'kr Drand~ 'rl\X.pnld ...1thdrnwlll~ • 

1~11 •• so ~Lat~ A1<'Ohol 13.'> 11IJ:! •• 110 o " "---ii~

11'1:1 ••• 270 

6'j(J,('''·\ HIli •• .-.. ---- ._-." _. - ...... 

lUI6, •• 

1'116 

WID.•• 

10.../1 .. 

1O~1 " 

T \111.1; ;1.-,')tIIlIllIO Production, wi(hdratJ)(ll.~, (/ /1(/ 1I(()rk!s oj di8(i11l'cI
 

'nollllls, fillrol !,Nlr J951
 

[1'nx 1(a1101ll)
 

l'mduc· "'''"lh Iiou l 

J"I)' 

'\u~lI..;r

8l'll!tlrulJl'r. 

O"ll>lIl'r 

NOVt1wltlJr 

IJ,,,,,'lIIll<'r 

Jt1Uunf\, 

F"lIru'i,) 

~Iurch .• ,\)Irll •• 

Mil)'. _.•. ,.~

Jun 

'roLul 

r,.~'II,~H

4.I)l~

J,l!Il1,';'2'.! 

206')"1' 

- '7(-A') 

2.~, flit" 6KS a.~, (0;,(1., I:I~

Hll,lI'n 

:'7:l.1N> ~7.folll. 1'<'11 1.101,M3 ~. i-ll I'.OB, r.~\

~.!'tm

6\l1,~1

l~:l. Z.lIl Zil ...... 

4,076, I,U 

~. 0.17. 22l i. t.G9. 7H 

r.J7 ~I, .45.1(\(1 

~M:rJ, !l(}J 

J',:3, rl';U 

'i. '1.~1

:M 

ll()I 

17~. f,'.!3.1Slo\ 
200 flJ:l'OflT OF CO~I"IS$'IOXCH OF IXTERN.\I~

T.\ III.•; 7'2.-SlIlllJImfl/: T'r EPOH'I' Of 'U~I1\jl~SlO"EH OF INT£HK\L REVENUE 201 

Ji.tfillrtl , piritfJ, fill 

[1'lU t!8lJonsl 

'J'lIx·pold ,..II hdrowal5 SLO.lt~ 'J'Ol·!rw I wllhdrm\,llls' SIDCltsJune 30 I 

.......................
 ••• - &.-•• - .. 

F'rull diolllkr. 

~lWllx>r

Rf'1I1sl~red

dblnk-rl"• 

.............- .
 

Tout., ••••••••••••-. I t~, OI;O,31~ " m .. :lll3 

21U 

2l-'l 

Zili 

~.;~l _....

lllly parL or tbo S' 2.l1 

~7l

,!h7 

2i12 

24'1 

Zlfl 

'1.:.; 

fnr ~lIC" )'I'm~-lhot l~, tho ~r(lSS I'nKllldhul lI1illll 

1I1)118/0r 1\1<12. 407.1i6~.2:!61.;1~ gnllm" /"r l/it;l, 1:!Q.R:.I3,rm .,rl. 
---

---------

---

203 

RLPOHT OF CO~IMJSSIO~BH OF INTERNAL rtEVEN1JF: 202 IU;PORT OF CO\Ii\USSIONER OF INTE,nNAL REVENUE 

. ~6 Pro ,ction:1 l?ectiflw .~pi ritR and It,incs, 1/11 kinds and 011 ?flO'llthll, flswl VI. DISTILLED SPIRITS AND WINES, RECTIFIED 

tll.J; I . d1 year 1951 

[l'roilueod by rrclitying j)llillt.~J

'r.~BI,.; 74.--Muferials: I	 Us~d in prod'llttion of recl.(fh'd spi'rits and It,,'nq 

(l1!d bll 1i1Q111hs, fiscal ye/.l1· 1.961 • 

[Proof gallons] 

Other Total

Bral"ly V()ll'" Conl1al. onel llqu('ur;f.: Gin '''101,k;-

-------\-------._\ ._----\---

IProM <:BlIOll'] 

o 7W. ,\7S 1. 1'1\, lY.),; \71,401 SI.6n :,2, (lalj 58,73S 10,235.01\ Month Akohol ~piril.S ,. WI11sk)' Dnm<!)' "'1I",s I-Other 1-1:u22. G70 1.51>2, IllS 3'la.2'2\1 1M .. m·1 SO. 578 0·1.878' Ill, Z)7, 9;'; 

------1_ (1,740.:,32 S()(I.745 :,27. ,,,,. 131.!}l2 ,I", Ill)! ·17. \ I'; 1l.1J\l2. \~j5 O.0:'2.2.W fiI7.55(1 '11ff'.1'11) \~3, 'Illl; 5iJ.7{'3 55.1:\:\ 10,215.7,.2 JuJy_ 4.036.0!J8 3,129,377 3.117,36~ 12,1,187 SS,776 50.23) 1l1,17 ,!'U 32'J.474 4111,2()I; lal\,-103 :17.',13 14,6\i 1\.12.'>.1)(',1 ",,~ust 5,7()f;.HG 5.331,(,2.\ ·1. S97. 819 21-1.369 134.,127 81.lM11	 10.154,821 1i :1I;'1.;\)1 :321. 228 12·1.:'\~1 55. 405 ~O. 002 II, \lSJ.1. 7\~j ~"JI(,elll \)I'f .~. 105. ~:,7 ,r. 100. &16 3.:>w, 424 ~'09. 4o:J 1IH.200 4ll.11l& IS, 5n, S811 f-l,)(i. (II}! 3:10, ·IQI) I:jl, 240 l>J. 63.1(;9 Jol. 8H. 84S O<:tobrr.... __ . __ 2.92\1, 578 3. "71, 3·\6 3.172.6S0 219.130 (19.500 77•• 11 W.i. ,.70 :\.33.7!}l 2:,7. S!12 17r..777 1;2. '1,,1 :1ll.1lV5 12 ZIS 2l1.1 1\"0\'0111 her .•••__ 2. nG5.l>10 '1.201. 192 3. ~.%. 700 22[,.305 1'9.7SJ 72, 122 .' ••.•• \ 7: ~~)8.I\2:; tj:13.31l-l 26li.7U5 HI, 11\'.1 7G. &'.l r-.o. ·168 8: 418: 21'':1 Drcemhrr __ ._. 2.400. HO 4.IH7, -187 ~l, 49(). Cof,l 177.38. 1l3.f,% M.7fI1 3.1':14. ~'\l$ 57(1.512 2\:1. ()''111 1HI, Il>\' 7n. VIO 24.068 4.li>1l.6711 Jnn""r}' 4, 14Co, 818 ~. R29. 1,'),1 1,8(1,1.357 2.W.3M 141. 4iiO 12.361 :,. ;!:,(j, 312 :1Sa. nl" m. S'i3 00.7M 97.861 :\5.:;77 6. (M;6. 24', Fehruar~· -.--.. 3.:175.M' 4.5-l5.SO~ 3.795.740 215.911 120,li03 ';S.lI2 5,242. ,,84 2:18. 41~ 2·15, Vn O~. 351 lill. 17~ :1:1.570 .\ 015,'ll»' Mnrcb .••. Z.282. 12:3 3,1:1-1, Oii-l 2.547.207 174,411 1\1,:;""'1 B,ll8Q 

Apri.1 .. . __ l,~7,U~8 !,.~71.~02 l,:~.~2 1~.;2? ~~'2!! U.Olllo I 

June 

1\-1,,) __ .. 1.2,4,9d 

7tH.la5 .,,05,050 2,035,012 

1,8.1.'." 

I, 818,:JS6 1201:1I, • 110 

.121 57.300 00.2•• 51.0. 65.T+' Total. __ -- ..\ 1ll8,IG2,35~ 7,700,752 3.518.400 " l,~~7,152 ~~~;;;,:

Tot.aL. .'l1,675.<fflO I'15,sh·m 37,801,722 i 2.:m:~-1-,I08,875 • UJb.310 11 'at prOl!u('ti<ln of o.lblille,l ,plrits at, rr~I,WH'<1 o.ligtUl.ril's. sre tnbll· G7. aU-Op"'""OIS :1,'1:12 pI'''''! e"llon' o[ nh:nhol, 1 \2.1\18 Ilroof ~,,1I0TlS IIf hi~h·pro<,f wil'ilS, hk-..OOG prllof ~Bllon" flIDl 4.'2 proof gallon' ot WflllOuth. \lS.f>f.i3 prl"-'! gul\Oll~ of winr, 8m proof gll11UII:; o[ llncJn':';ifl",1 spirits, 

I IJ\clll<!e~ ;mllorlc(] Iiqllur~ fl~ [ollows: 22.509 proof r,nllons of whbk)', 11,551 proof gnll"l\s of b ... proof ~(J.n01L:'=' nf proiluctS 10r t:xllOl'lJ\\ WH. pru()l ~allons of wines. 12·1,10\1 proof ~allol1s of othor H(lIlOrS ..,-lJl,iS(ing or 11.~.242 pmof gnllol\ll of 

jll'oof g(,lIons of gin. 7\l! proof ~allo1Ls of \'nrmOIl~h. 3, 385 proof gallon" IIf corrlial< and Jiqu~urs, 46 ',\BI.I: 77._Prod.1JetlU7<: t R~ctiji/jd spi1'its and -wines, liy kinds and hy St(Jt~s, (j.1ld of UII(:lflSSlflNl .pil'lls. "ucl 2,157 proof gnllous of produc~$ for eXlJOrta(ion. , j{~lll'CSl)Jl~ hit.'"h·pronf $Jlirit~ Ilr(l.lucell",t rCJ(jstered mill fruit distilleries. premises opcrakd, fiscal ?Jl.'ar 1951 

• U,'prcoonr.s 170.2liS proof /:lIll011s of rum, 1H.127 proof ~IIHf)!ls of !,in, HH,7'iS proof 1(8110111 of 78,f>021'rllQ[ )('lllons of l\()r<!i.:lIS nnd liqueurs. 1,II!13 proof gallons of \'odka, 35,400 proof g~llons of IProof gnllongl 

.pirirs, and 2-14. I4fi proof gallolls of p,·o<!ucl. for e.xllortaUoll. NUlJlb~'r

of plfllllS I,. \ Cordial> '['"enl • I TABL1: 7.5.-!lJutcrifLls: operattOll :: 1 Used ill lJroduction of rectified spirits a1id winu, ", II&ale I "hlsk~' Qln lind llr:nl(1y \ O(lk(' oI-he I' 

and by Stales, fiscal year 1951	 I Hqu('urs 

81"l~ :\ 1<:0)\(01 ~Illrlt~ t

Cnlllomia .. __ .. ·12'"" ()5~ 1,628. \l30 Colorado ,.•. 1,133 OOHlH~<.:ticllt,~ M,S,',l \I\l:3,fAO C!r.orgia. •• ,.. 

Tll.ilJo~ _. .it-iil: 7si' 'io: .i~;i8(i Inclinna __ .. __ __ . 8, G51. ~u~ 0. O(ll, 1190 KentUcky _... 7.219.062 6. 780: 1oI~ Louislana 

Maino.. __ Maryl(IJul. 

__ •••• 

__ ... 

_. 

103 

, I~. I~ 2,0·10.3,. 

3.287 

_, ~. ~bl G, f211,u:llJ l\fas~llcll1ls"W!.. -0_ :i.~:~. 4iil 1. 118.775 l\.IlchlgmL ....... 213. ·1(}1 HI, 400 MitUI~ll"._••..•. _ :{l, G02 'is, 787 

Ml<SOlll'i . 172.202 51.2!ll1 Nt.... w Jl'r.!'K~\'l. __ ._ 3, 277, 001 1. 362. 3f,2 

Ncw Mcx;'co . O(H New Yo,k __ J.1l12.0iO 2.143.817 Ohio _ _...... 3. !O2. !\G2 Co2lJ.1\.19 P~ausyh'll.nlll __ • II, H15. J 17 4.92\.7Sh 'V;l~hhlj!LOn._____ R25 

--1----- ~-----~-----~ 34 3. 763. ;~'~ !Onlla..\ 2,2:1.'>. :IW 35l1.lUI 40. 7W 0'28,r~)l; 142.0;12 .\9, ,13-1 [Proor ga.lJous] I 1,.)11 ,; 0... 4b7 .. _ .... ' 1:,3 271 [,21 HIS I, 251.115 '1 k:uI 27~.S67 2:;0.0\.\2 ~'27.3JS .........-- 49·1.570 l,U\l~ \17
 

~~hfSkY I Brandy I Wln~ I Olher	 1 4l!O 

'~:'\-'~;::'---::l: -::.::~:::: 17, Uti7. 1),; o 	 i·_;\l~.· :::.:~:.::: :::::-~~:: ''''--~i!5 27,8-\{l,:.J}o U

70r), g:~2 933, j2;) 62,(1013 5O.Ot17	 ,1aM'-- . 2~' .~!~1.RO\ ... .... ~:I\, "'~) .,1~, t~l~ 3;, ;;.J! ~1. 01·1 ____ I 11~"l\]V.51:l J7 • _3·1,0.1(1 ....1.•• 01_ .t•. .•A.) .17. tll:tll 15.~ --_.-.-.,.	 f 137 278 'n,H~:~~': 1 utkr _ 'tl.WI. ;;(, 2. -1H 1:1.673 12,700 5. liM 14,7 ,r\ 13S.Si8 5. t·12 1.373 1I5.:r.4 'n. C033 1 IO:l -- :lOt .. -- ---- --­ -·---\I,~~J.~ 9.k;i ~:~~ -~:-~~-~:~:l:~~:='.~~~~ .~-~~-~:~ I~ j72:~r,o SI. &15 14. ;Zl~ ;l~ .~. 3.'>7, ;,s'l 00.,,111 1-\,,,n2.11l7 4Q,i~~ 12:~,39:J .. __ 4 __ ••• -' ~)H-1 f)7, 217 (I.HU,:\OO 279.S22 2-.."8J& 131.029 1:\ :..!, 11'1,89:1

24.2f....l 170,ll[IS 1\1,(1;1 ·111. !'I5 7. 0I'8, '176 7. J1~ .\ 

SS-5. ~i

·1,\.:~1Q W:I.l\J'1 ()8;i.3\10 M4. OCHi ti,373 .._...... 877 :.Uj, ~,\13 43. 1,2·IS 2 17.899 1401, 1()~ 3,556 _........ ---- --- 26 'l:j2.63\1	 ·1\5 1

,,~
 

1\.320 :tl5.7';6 H~.''71 8:J,84~ -- -~i; 28i' \==. :~: .. ~:~ 116. ,07 3&5 1 '.'>5
 

:\,;:J, ;~30
 

4. Sr.I. 221 17,27S 10 l:l-I.:l82 Z].I,UW .\,77(.,907 .\65l'l 11l6.ll25 .1:ssilT--';';r.i:;· 1i: 22~ r..Z-IO	 -- --)91. 571­ .~:251.g~il 278, tf2'2 H'.%fI JS~,-t97 31'<.2119 I l.SI2 42·1 /1.,.2 5,.129 2~. ;28­ n 5. 11')"-. 9GI ........ -".-- -­ l, 146 '--i7;,j~i·\--·"I:?>;:i·\·" i1:sif --.- ·-i7. 671 6,101.U77 '--~i< 200 36.002 :It'. :\11 .-- 12.i:(IS:I' \ Il7. t~~ ;~,rt. 12hi ;, ;,)72 9t:, ·1'10 ~6 ... -.._... 270 I, :\63, >ill7 :<0'1,425 845 Hl 19.742
 29._

1:\.0.5-1
 1,~G8. 7:\6 25.700 35,106 SIII,li8 \ 3'ltj. Wtl \ 2..'<3. \13~ \ Q.OSI \ (\7, 130 \ 17, ·\\Ill, 5·11 1,138,6.">4 130.0".?'l ... ...... 100 __ __' 801 v\>! 167, r.O 85.0211 r..7:l8,094 3SO.no ____I iO 1;;.313 ....... 1.347 7.,I(Jtl 30,if>5
 19.\ ._- ···7: 574 Wisconsin .....__ ... _ 0,650 I	 I ! "2_W}'l I '----"20 

-:;:-:'00.752 3,618,400 \ •.;07,.\52 ~~ 1~2,3/.l,a41I----UO --"-­ Total._ 2,2(j1,-t~ I 1.108,875 I • 7M.310 ..__ ..1 3·1.675, ·ISO 

Ace (OO!.llot~ I, tr.<blo 71.
 

, Sec foolnot.e 2, tllbl~ 71.
 I Sec fOOl-note 3. tllble 7~.
 

I 
204 

205
 

jlf- IlF ('O\1~1I~5LUNI·.\{ 01'- AL \ST,,:n:S REVENUE

POHT 

REPORT ())' O\Ir.lISSlOKER OF lXTF.R~AL VII. cO~:'llll't1'"fI()S ot· J)1l'TII.I.t:n !lPIlI.lTS 

ulll'" h(l~. and l1l1CI'1lI\lI.,,~nu"oolldl'd 

TAIlIl: 78.-.')'/111111 or ('(I1j,$\1111 p. 

3plTlta (lnd lriII 

'j .-="" ~.

. = l\\'I"'·V.I"·'·"", = 

'rOIIl! 

\ 

10.17 

Il~~ .' 

II13V _, •••• 1\110 -

10.1 ••• _ •• ·····_····.. 11m •• 11101:1_ ..' 1\111 

III-lL. 

1\110 

JUl; - . 1()'1~" •••••••­ ••• 

JII-lll ••••••••-. Jll!J1 ••• _ - llllll 

.. 

. 

1\21. 2".A. '1OI; lY\'I,~I(i

I'll>, \}Il 

1)."\f.l.v.~'

[•. 1\\,914 

1:"7\,7t) 

••-' ­ ---_. .P­

.-..... --.~.03Z

:lf~

.~~\~.~~:~~::::.::\=.=-.~ \;\11.11'10.(••6 14..102.fi31 1~I.ll\!:\,(1.17

DOllled·ln· ,jTo.tld lvl ~ll bOlld 

I'rodut 

r"l\u:d )1'1r 1'0101 

"II\I'...J 

Jllllol WIII,l.Y lG7.~7' 2.S3'l.05G 30. l>47. :110 \ 1'2. 331. 441 l>1lS. ,lJ!' 411.-Ul1 tj;t).r.5

17.~~.SO' 5.411.g1~

.... ..~:.~. ::::::::~.;~: IZI.'#ftl . 4.~. jS",! __ -_ .. 

\-1. 005 .:r.o 

1 Jw..'JlIih',l \\'1111 :,1" ••111)1. 
------

------ --------

206 

REPORT OF' COxlMISSIONER OF INTERNAL REVk:i\'UE 

:1'.~BL}J 80.-Swn1llarl/: Distilled spirits (rectified and 717!1'CCiified) REPOHT OF COMl\f1SSIONEH OF L'l"TF:RNAL HEVBNI:F: 207 

sump/ioTl,' fi·sw! years 19.H 10 195/, inc/7lsive , 82.--Sm"mary -­ Rum' 7l8W jor denat1)'ralion, lind produclion, removals, and 

[Wine gallons) ~\.k8 on hand Jtme ,'10, oj specially denatured nOli al dislilll:7'y dellalur·ing {)onded 

'::'~hOUSI~8, by Siale.s, ,fil'cal year 19tj} 1 

Fl.lcal )'~Ar ond~d 11/.Ilo 3Q Whisky --=-­ Drandy ----------1--­ I Rum l!lil . J19, 5-18, 12{l IW2 ·· ••••••••••• ..••·· .. · .. 1943 ..1 1~6,O~8,t>:jJ

1044 .. J3~, ~n, 247 96,430, S\l1I 

104(;., "" .. 19·15•••••••. _'" ""' __ " . 143,171,4.32 

1947.•.•••• __ '''''''' . 16:J. i!J6, 884 It;(;, 21~, 217 

Ji9. 232. 495 

lP.lO __ . ig::g::: ::::::::::::::::::::::::::::::::/ 

H2,o:t1 i'09 

. lOll!. " """" . 1.19. (ir,;!, 1.33 167, ,50S. 7()'1 

}'iscal v~ar cnd~d June 'lO I CordIals and • • /IqU~ Vortka 

lWl ................... __ • __ . . ­ 3,71>4,868 llH2____ .. __ .. __ .............
 (') IW3 .......... __ ... ________ .. 4. iM. 80S
 (l) 6.994•.'lit 19H.........................
 (') lMs.... ___ .... ____ .. ______ . .\9.19.M1 (l) V.W6, &\2 1946. ____ ....................
 19·17. ________ . __ .. ____ • ______ 

i;?

i').') 13.08",18., 

6.702,054 19,18.................... __ ...
 1919 ..• __ . __ .. __ . ' __ • __ ... __ • 3..'>80.369 4, 31fi. 2.'>8 Ill.lO __ ." ........... ___ .....
 (') 1951 .. _____• ________ ........
 -I, ~OO, 5:J3 (') 5,411,074 • 995, 6!l1l 

_ 1 

I 2,010,621 RUnllJSl" 1,3ill, i forI Ill:! d~nAtur: tiou 2,340,879 1.81:1,449 l'ro(\uctlon 4,49a.lli2 2,017,679 4·li.18,Q-lS 12,994,466 4. 05:1, SIl6 -' 2,02'1, &l2 3, {H2, ]()i 

., 835 93" !).~I, 314 1011on• Win< gallono 68S, 660 7o-I,Wl 

400.2Qj 35. 70s i: 24~3&1 ~9. 4aZ -13i.2111 1,888.40-1 :lS9,O.'lll 2, :10.\ 635 2,632,0,';6 liM, iO(S 86. HO 1,201,9-17 I

I
 Alcohol
 

341.12,5 

Zi2, )67 

45.26,\ 

3li.Old 

31,002 

132,6tl7 

J 14,61.1 

77,901 

fl2.34.2 

73. S39 

98,7'82 

f@,776 

seeloOtoo!.<, I, !I.ble 8l­

..:; 

Spcdal!)' dell3turM rUIll _INumbcrof distiller\' 

dCDtlturjit.~ I Jh'UlO\'1'n)!:l 

Wint gal/oTI! 

759.402 

436.972 

1,100,374 

honrt~~l Stocks Losse~ warehousos JUliO 30 olJ~rfLted ' 

Wine galloTI. Wine galloll. .... 0i'2 21,32:J 2.671 n,020 

7, ;43 43,349 

ot.' lIumber OPCnlt<"<! during any paTt 01 thc )·cl\r. I Other spirIts 

specially denatured rum by manujclc/llrer8: By Sta/e8, 1,~I,8n fiscal year 1951 170.735
 

255,642
 tW inc !!:l\lIoJls) 2,701.2lKI 

1,285,811 

1,176,4J8 , I -----\ r~ • n NumbC'rof 324,006 St"t<- I Rl'CC!\'Cd (S~~Cil~rl~';.nU. Stocks JUI\(, 30 n",nUfa(.'tur~r" 146,199 t ?- opt'r:itmg I 

2811.778 ---­ 57li.-"09 

45,470 ........._ __ .. . 8, an 8,210 462 2 •__ _ •.•..• _ ..• __ ._. 836 i).~6 300 1 

t NOI Prior U'·ailablo. 10 IOU conSlIlllPlIon 11"15 repres"nled b)' flu·pald withrtmwilis. Soc lable 73. ,ll)'. ~58,240 248,07!i 18,932 7 tts __ . I -.--.. _P-_· I Prior to 10.~1 \'odka \\'as included with "othtr spirits." 2.016 2,156 illS J 3!i~ 300 38,000 2, 761 :I 1l.~0 826 20 2 VW. DENA1'URED RllM 7, S.~Q 7,808 402 8 307. 529 3US.OO4 21,4:10 5 

(Relntas to denntured TOrn [lrodU~'X1 by distillery densturing bonded WarehoUNI) IIH, 7ll1.i 107, 376 30 6 

16. ·lllO 1li,599 1,141 9 ,100 :Wl 82 TA OI.E 81.-SmfllllarJ/: Hum wled jor rlenaturalt'on, awl production, rem :W,,86U 348,876 20, ~12 stoc~',s of specially rlenatuTNI Tum 'al dis#/lery de.naluring bonde.d U'lJrlllt, 

'''­

I, SIlO 1, 892 20. I IlIonths, fiscal !JI'(Ir 19511 --.--.--.-------1 

:I 

9 

1,ISO,307 1,177,810 66,548 66 

1--~I=========::=::III! -

'-'-nl<i number ollCrating durinl: I'll)' part of the )'o"r. Mouth Rum IIS1,'d lor I ., _ denaturation I' 

l"'roductJnn Rl'm()\'aL~

-_._-_.~-

PrOOf gallon. Wirlt gollO'1l~ Win, gallon. ~~~'tiSt.~~::::::::::::::::::::::::::::::I 136.377 !11.824 9'.014 Scptem/)"r... ". _" __ ... " __ •• " ........
 176.SSJ 118. ·126 liS. 921 20'1.417 

2~~~~!jj.;;::: J37.'J311 l4.t338 ::::::::::::::::::::::::::I HO.155 100, 4;l'l 87.861) nCC<\tl.bcr __ .. __ . "" . ,, __ 117.OC.o .9, 422 91.022 January__ " .. _"...... .. __ 127,310 85••19 82. 829 j,..obrtlar)' '" ". 126.691 85.3Q1 81,4153 -'farch. "".. ". _" .. 1[>S, 00(; l(}4.8O!) 101. 106 ApriL... " "".. " •• 151.201 10t,8m IO!'. 2011 MIL)· __ " • __ .. __ '" 1!i2.301 102..'>l:l 9.~. 81:l Junc ". __ " 156,46,). 105, 34. 107, 3O:l 131,714 

TOtll!. ...... __ __ ~t1,SI5_1-----.

I, .85,140 I, 201. f~71 1.196,374 

I FormuI1l4 (AppendIx to n~gulations No.3) is us",t in all <1~natur:ltion olruRl. 

.--._----.....---_...... \ 

__ ..__ .••.• _ _ . 1 __ I 

2 
Mil)· Jon 

209 

T, 

- -;-;-600 

••·..Jil~:l20 , .. 

:,~nl

UF ('1l"nJ1-"~I(J"1',1l Ill" I :\TI~Rj."',\L lu:n,:Nl:"E 

'Til lind ~ere.t.L1

:-'fll\l 

.,~ _.'1nlfrial/J; 

bt~t

1'.1111. .••1 ~,

;ugwantl 

simp.• 

1~Il, 11 I. al~l

[Poond8J 

1,Sill l'ollnd~ or hnp (',tlrncc,. 

J. 2\1')' 3l>!J 

Soy htoe ns nnd 

soy lx'Sn 

IJrloduc!J; 

'om I Bleu 

1.'\:, H:lI,\U:""TEll -",fAL'" L1QUOl<S '\;'\1) CEIlK\l. IIli\'/:II.\ta:s 

I Prllduc...t1 by lm:-...., 

nr.poRT or ro" 'rr~~IO"F;R OF L"'TEI'lN.\1, RF.:n:xn: 208 

TARt.: R4.-,\!I/(rrifl'". 

C' 

Month 

.\lollI" 

lilly•...•••.... August, ••••• S"Pt"u,bur••• October. 

NOVt!Ulbcr_. _•• 

Decem!)!!r•• 1aJluary ._. •• 'Fcbruur~v

Murch ....... AIJrjl.. •••••• 

. 
HEPORT OF CO:\I~II~"'JO:H:n OF INTJDRX.\L m~n;l'n: 211 

R 

I. 

:i 

III 

.'" 

c 

i g-.. 

l:

.. 

:>t 

;; 

..;.' 

.... r

c' 

II 

i 

1 

( 

:lO 

.0 

i 

:!' 

i 

Ii 

"<! 

1 

to 

1 

1 

III 

Ilops "fir.l I"'II 

(-\xlrllct:,. 

2. 

SU~~lr Hnd sirups 

.. 2~r.i.8:i16

2.236. f>f2 

211.173 

li<>O.75O 4~ 7Z:1, 047 .J. j3!i, nSf' 

13, ()r,1. 1m 

3, !124.6M 

~: i~&:~i ~20.(U1

1.1SJ.UOO 

of fermoltcd mall d~ (md 01J States, jisral year 19!il-h 

IXY£H~.\I. HEn:~ ( F; 

4\11. 

~76' 133,1-10 _ .. 152, J21 2.~7(;. :!(';j

3~1•.r03" :1. :ml. fll$ 

~,12. 2"'-'1' I .., 

l3M.IH.JfoO ':IG.2;II,nZt --. 

210 REPORT OF CO.\11.1ISSI01\ t:R OF 

T.\fll.1: 85.-/IJaterial.~: 'J i'i ]lrOOlicliQlI . 'crages, by k' 

(l'olJnili] 

(0)' l'c(\J.~ and Sl.ow· f\1.t\' ht"lfUl 

IJrOclucLs 

Arlrona •••.••...•••••••.••••••••.••.• .';,700 Cnllfomlll•••••••.••..•••••.••.•••.•••• ~.G Col<Jr8do.••.....••••••.•••••••.•••••••• Connecticut •••...•••.•.••_ ••.••••••• Oe!aWlIl'Il __ •••••••••••••••• 

D4trlet or COlumbia.•.••...•••••.••••••.•• 

~~~~ :~:~::::::.:::::::::::::::::: :.~:~~ 1I1I"'all ._.......... .•••••••••••••••••• Z'l.4$
 

IIllIh _........... 12.946
 

-J\lf 

lJIlnQIs 

Ma"-'i6alousott.:; 

!ntllllna................

!..QIII,tnna 

low" 

l\hr.\'!"!L(l 

K~Jllur.k)'

Mlclol~all Irlll41~j)tU

•••••••••. ,••.... _•••.. _ 

_ 

.••...••••••.... 

6 __

_............ 

_ 

•••• 

,. 

. 

. 

.. 

. 

"100:008'

346, 

2'14,l()()

lU.()i),1


8.1\69

[', 

l.-I8ll
 

800
 

213 

nO 

·--­ Missouri . 11•• ,12.;
 lII')Iil.ll.I111 •••••••••••• _ .. 4.707 Nybm.<ko 00 . 

No\'a<L.1 •••••••• 728 

N\'W Jer.<e)' 46.100 

1\0'" york..... •..•.••••.••••••••.•••• 21G, 308 

Nortb Clll'Ollnn "" _ _" •••.••••.•• 

g~~ltOmA::::::::::::::::::::::::::::: ~~~~. OroltOn ••_..................... 17.1l70 

""nll$)'I..-Anlll.... 34.212 

Rhoda IslllRd _............. 130.000 

1'r nnt'llSe<l.... ••.•••••••• '" ISO T.'XlU..................................
 

Ul.l.h ,_",__ _••_•._ Vinllnlfl _ ~. I~. 560 \\'u~hIJJt:ton ~---_ •• _-•••••••_ _.... (i7••~G8 \\,(,:~t Vll'\(inin _......... 3, 600 \\·I~oousirl............................... 1.262, Ml 

WyllrniuI; •• _......................... 10.'()()
 

1'0['\1........................... >.:!i"'.>!"]
 

, Sro 

a.c: 

..: 

. 

. 

." 

.s§ 

.:. 

:: .. ~i

~~

] 

" 

11< 

c 

-g~ <Ie: 

'8g.:

-0 

§ 

* 

I!
 " , 

... lil': ;..! :~ : : : I :. , 

,,-, ,,~~ .' ,. .,. .. . ,.c..:,g.8'~ 'I :J

:~~i5gE!t'\!..-: :. {:. 

.;.~c.~ [; t! ~.h~.tI ..... -<~o~:3~~~~;~
T.\RU: 7.-. tllll/lUJT,I/: P d cr .l" 1 rQ U «In, Ilil IQraWa S, I(MSeS, clIld slock,~ Ollll!lJl/l Jlif/. ,'0, o/f' rm III 1 U l' 

)isml !J~ar J9{i/l (mo· J.qilors, and "rlwrr;« opera! Ii, by Sin/,'" 

l'rodu,," :::l 

Ik", <"l 

To 6 

;:;l 

>-l 

.............. ...


. 76 

_.... 

""/MrvrtNJI., 1M.'., Qnd .1« 6 n,. I..."d J.m !,,.,,,.. 1!/ .~ /" I [Iii I, ...d" 

11:252 I 0 

'::l )I 

.. ---- . -...-.-- :l 0

2 7 I :: 

" .... ;0 J 

..··i:i?i· .... 

0 fHI :m :.l- II 

;:;l 

6 

7 

la 

JII 

I 2.., III 

';' r-1

:ll I 

I Z 

>­ 10 -. 

I ;:;l :1I 

I 

;. 2 

P: -

711 

7JO 

tI 

GH 

630 

4~1

1, .1 

471 

\' 

,I'~

110 

401 

3 '­

;':um rill bl\'w ri, 01 t< '" ·In 

Tulll1 

)',....111 lem 

, £lb\'" .1) :'Url r ,-\\'lth(lroWII~' lOr 1"I'IIl<!l1l<'(i 111,,11 H'I,,,,r, lor lh,' Ii" ... I yetir I\JlJO, lin' r "I,,'rl (<IuC I" Ih,' I'hmwc in Ii,\\', olle.·tll,· ~Iar, I. lllj(I,IJl'oddln' Ilu' tl,I'!Ii(olu"loB .or ho11f11~ i1ou,ro. HI hrr'~'.·rY p~'U ... lIlId (fir In' . ·I'<.!)~!r.f'nt or LoltJed or ('],lHlf'd (erD:JPllt m:]t j(rlUor8 11Jlt.m rt'lll()\~! tlJ(m,rrom for t'uu ...umprj,)ll or sal) tet £'x 'Iudl' til 11Ii\·l'~ ld 

-rnd II boillIDR hoi t 111(' !X'''innin ,or March 19.;0 on which credit WM 1111 wc,l lilt n", \ 1'" \,1"1101)' I' ,I,\, 1111 the l",-tree slock, it, !llC b"lIlfll' IllllI ,-. at the 1Y'l'illlliUl' 01 1I1(' 

Uw) III ,.. hfch L. I.r. VJ(UI b' }.,\I1n \\ Ithi\' ,lVI, n 1:u:·1Tl'4,' from tbl: l,r '\\'t!rj 'for -"port. 

s========:;======;=======================;======;=====;===== =i 

0> 

C 

.. 

" 

...

.. 

I 
TOt'll :ll 

t:'l 

";j 

:;:, 

>-3 

C 

'"': 

C 

g:

.. 

I 

(5 

'.I, 

t=) 

;0 

0 

'=l 

1'7.·116 Z 2.1 

'"" II: 120 C'l 

7, \11;,. 

1.911,:149 

l. IWl,OOI ;.. 

.011 t" 

.1101 

O13,m :::: 1103, lSi t"1 

Ma.710 

S2:.l. 1~'i3

Ii. I. I 

:0: 

2.000 

ou",,. 

('llmml 

Mixed 

fmj~ Jo'11rl 

... _-------­ 1 IlOO 

3,000 

1.100 

S.liOO 

11,100 

3, nJ 

2;257' . 

-'---iii:-oij' =_.::::::::: 1,0.32.380 •__•• 

<l2O 

1'"":I~I,O!l; p<lund~ of currt>nl-<,:n ,906llOWlds 01 orange.'!, 76.000 pounds of "pri· 

pounds 01 0001')', .J3,16Z p<)wlols (If .!tn.petru;l, I R p 'ots 28,85\lllll1l~1 01 bhlcl:wp Jute , 21,OW 

Ilillnn.. f) ben; Ju.lCl('. \l.,t'lO lIolls f t>crr,. ju 

JuIce. 

.: 

! r 

!: 

. 

J 

....._ .... b·y """ 

TAB'. IH.-1IIQlrriQ/$:' Tf. d in "rtHllI~lio.. of_till ,,,iM_, by kind. IlR,l "" man'h_, ft.",,1 lira. 19(;1 

.Mullfh 

July._ 

UV-I:5t. 

, jlwmb.', 

t bo>r ~o fm r • •• __ • 

1) m r .];Jfll1;lry 

~·.'bru"rr _ •• • 

~{II'Ch-

~r:f::: -_..._---­ .. '····30.000 ::::-_-::­ 1l·1,:l37 

Jun...._ _ • • _ li2. 170 •• __ ._ ~3-I, 000 

TOI ,\ I-Z:::-.-;~==:'-::=-I--:-::='-::-:::-I-=:-:IO"', '::"26::2,,.....,.4.::I0~!----,"'""::::~..:;.-I-:"":"-7:;.:..:=-·I--:2,-I,.:~,::,.;.W=-'::"'1+...,....=-'-7:=-I.:;;.:-'1,..:,4":"21:':.":'4~":") ,'-r--;M8:"':O'.:":OO::7=- f-=o-'-::.:'::·I-=-==-=:-:"::~

..­ ' 

g: ~: ~~~:

JUI)',.

AUlilJ,Sl •• • 

,"('J)temLHor __,._ .~_A . ••_.• 

Or.t.<>bc1'­ , ,_,,__,_, ~n\l'E!.m _ 

-om r •__•__ .o_ 

J n F _.__ • ._ 

....t\hruar~' .......... __.. __• •__.+~ _ 

Murch_ •__._•••••__._. __._••__• .\IJrll., __,_. • •••• _ ._.__._ 

~1"," __• .---.-.--- ••--._._-­ _ ,--­ I 

Jun. T~~;··---------·--_·-·---I--:-:-=-=-I·----,5,.-:_.,..~- ---.....:.==-t==::--O::=.:.7=-I----:-=-=::;+---~=-=--f-':-.:==2::.,.:;LlI3::;;.I----:-::~:-:-::"

nd 2.104 POlIud of rbulJarlJ. 

10J or eldOJ'b<'lTr juJc,,- 2,G3l 

,llI1d 63 110ns of 'I ,,'-ben}­
Kind 

~mu (pouncb): 

•• , •••- ••- ••••••••••••••••­ .-.._­ _ ­

ipA~:~··::~~7~~;;~~~::~~:~~~~~~~~~
 r •.....::::':::::::::::: .a.•••••_._... _._ •• 

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

2, 

;:::I ::::::: y

0 

..- -.- . --. --.. 

.... I, .iii;4:ii -.._..- _. -.: ........_.
 

\..­

::: 

C 

;:::I 

0 

10, h 

t-l 

;:::I 

Z 

;;­

:­

t"'l "" 

--: 

., 

rTABL.93. -PmJuclitm: Still wi_ and I"«IMI'II' til will. rill' ,,,,,,,,.>llalion. "11 ..." .. l"~, Ji~.,..1 ""U, 10,. 

1\\ Jill' ,Ull" I 

~===============-"

Produc""" 

Noto\'cr O"rrHand 14 DOl O\'Pf 2I nt '0 •• III flu"" JlI'rreDt IlIul<Jrhls I III hoI oloohol 

Jull__•••·• •••••••••••••...••••• A •••••••••_ •••••••••••_•• plembn_._._•••••.•.••••.. Oew ••••••••••••••••••••••••• :0;0 III r__•••••.....•.••••. m •.••••••••• _••••••_ •. 

~~~!:=::~:::::::::::::::: .... ._.._ - -.. y_.-••._.•••••- •.••-••-•.•.•• J ._ ••••••••••••••• 

1----1----1-----1----·1----11----1-----1-----1-----1---­
TADLt; fH.-Prllall 'lim,: .-·1iI1 wif16ii pro(/llcal a"d Ire(ltment of ,',:n6ii (lfl r fermcnlatiQll, by SI(l/ 1', ji,<C(11 in}.r Waf l>.:l

,..... (Win gallons) 00 

II, 7~O

7.!l-W, 

,610 

~, in:il7i 

"'272: " 15,7~

4, (i6 

IS, ·14 

~"----·:723

1-13,01-1 

al,711,LSI 100.910,(;.11

W10 

OnlDd totlll 1-----:-----+-------------­

",C'\usi,,~ of wines (CIlIUIU" 4) wl'icb mil\" 1\Jso 10<' II. cd ror 'llRllllfnr, JlI"t,'rlfll~ in II,,· (lro· clurOon or bronol}·. (';C(' (~"llJmTl 13, Ifllli., ..l J :':l""l' footnote 3, hlh)i· 00. 

J:>rodllrUon 

O\l'r 1,( lind 

uot o\' r 21 

prr t 

aloobol 

.. -aL OVt.lf 14 

nt 

loohol 

~~:~~~~~f~~f~~fjI~I~~~ -~.--...­ .._...__ ....­

~~!i:[=I(I~~~1 Kortb Crlrolinn•...•••.•••••••.••• 

g~~~on~:: ~~ :::.::~_::: ::::::::::: Pt1-n"'ylv~lllu. __••••••••••_ ••.• ~'t~ Carolintl._ ••••••••.•_ ••• 

V1rgini:l~-::=:::::~=:::::::::::

Wa~blugton.._••••••_ •••••••••• 

Totul. ..••••.. _ •• _ •••••••• 

TAI".I: IS, ....IIt.I'a ....1I.: "~lill win ., by monlM, ju"",z 'I,or lIllit 

IWin. g<l110111;) 

For III in 

produc> For tl0n or pori 

lrI(>\lllr 

34.399 23.22(1 ,967 July.. ····_·00" 2,326 74 1(1,491 

11.000 62:%1 H,G21 

Oclo 19,760 07,8 19,869 10 Sept' 

340 96,106 Z-'.V10 2 

6.516 62.301 B,Om 2,010 ~mlltr 10,710 Ii. tn./) '1.'2.1 '-ia:iso' 29. S04 2Q, 'lZ1 ]27 

,W.395 5;,086 10.076 4,9\ ,IS '10,4012 '19.268 H.P('9 

:j:J,796 :ll 362 20,527 (.2 

1~.lG9 91,799 13,655 'J' 

i----II----I-------------------I

ZH.:,23 669,255 2OO.7bO 31.7\k1 

"Foruscln 

f'or 1U(\ In For U50 III ~~':.r production produ lion aperlUr 01 varmouLb wines ot her than 

"ermou b 

,° .1 

123,2M,307 1,~09.S7-l 2"130.13:3 

_ ••••• A\l(ll$L ••... 

00_ 

r__. l'o"cmber__ 

•• lanllJuy•.•.• FebnlUJ'}"•••. lItarch....._. 

...prlL ••. _. 

May....••••• June.•...._. 

~tQDtb

----I-----I----

on willC. O\'tJr I·' "ml not OVM 21 

["or tux· paid witbtll'fiwul~of ""rmoutb lUlU 01. p<Jrllll wil"" nlhor tll"n ,,-,nUl/lith, $" Wbl,," 101 ",,<I 10:1. 

1Th08ll Oguros rnpresent wllhdrnwlI15 sub) ct to talC" lit LM lollowlng rat,,: 15 oonts I'(lr winc ~nllon on willes lIot over 1·11)()rOOIlI, alcobol, f.iO oo.ol~ perronl alcohol, An~ $2011 win•• ovor 21 nnd not f)"M 2·1 pNCCDt "I ,1>01. 
TAnJ.f: 90.- Wilhdrawal,-.· ,"Il'll 1"'ne8 "I" Sf t It I ".) v, '('.f (l e8, ,lieu ycar 1961 

(WillO r:>Uollsj 

St~te Not o"cr Il Ovcr 14 "lid 

perceJlt not ()\'f·r 21 

alcohol !l"rC('1lI ,I hoi 

Ovor 21 alld 110t 

OW'r 21 

",'rt'(' I 

""..hoi 

'fotal 

"ro,x·free wHhdrawnls 

F . I For liS(' in I PT~~~~i~~ FOor U!;t' ill ProduC't.iqll For U~ in o( '''''rkiill" IlrO<lUClion of aJ)l'rJllI prudu(" For ~~., ·'o( v~nllolllll wloes otber tiou of export illffi thnn viuegar 

"frmoulh 

For For uo: 

(ami:;' 8~i~ usc SL:.ltes 

\\'jn(;'$ 

removcd 

(or lISO "" 

di:<lillinl! 

materials 

DisUlHng 

rnaterL,l:; 

removed ToL'\I 

Til R1.Y. !17. S",nmOr!I: I'r'''/lJr!inn, wifhrlraflVJJt., 1m""", an,lll(Uf"k" 1>/ .,ill ''';,.r.8, 1>1/ 1>Iorl" ••, ft•• ", ~I' ,,( I •.j I 

[Will .·,Uon<1 

Mouth PrOOUl'r ion I 

" lthdrll\v, Is 

1'a,,·(r .• '/,olal 'ut OWr )·1 

11l:-fC.'I1(, 

olcohol 

Stocks "'od of monl1l ' 

o July .._••__ .• _ _._•. __ _ ••... 42, ~1.7, 7~\ 117, :l.11'. jJ;J9 "'l .~11Rlbt " •••_._•.•__•••• _ _ . '11, JOb, 1~9 109, :l:\7.I'go

;;:epl"mb<>r .._••_ _•.•.••• SO,019.GG4 H:l,7foO.OOS o Oetober._ •••• _ ••.•.•.••.•_ .•_._ ••_••..._.. 65,5.39.1<11 19,~, 2J2. U a • '/I\,OIU ·T _ •••••••••••••_._.. • G~, 008, 13G lQS."2.~. -13 ::: moor _•••••• _ .._ ..._. _ ......__ . 56,no, 1.11 187.70.1. (,.l:l 

J nu:>ry•.• _ ••_.. •••_. ,,_,_ •••.•••••• 52, 829. 4~2 170.376.37:1 

Febru: ry ••_ ••.•.• _... •••••..•• . .._••• W. 000, 905 I ,.x7 ,~IO

~hrch.... _ ••_.. •••.••..••...••••.••• _..... -1 ,500,191 I •a ,!>'\.3 

April. • _ _ .•_ 4(•• 700.5-U 15/1,612.774

:\to>_ __ _•••. _ •••_ .. _ , .1;'.1)'16.918 l4'2,7f\·~.m

JUI<' _ •••• _ . 41. P70.4M 133,977, ' 

4.l.1l7\1, ·I~,~

a 

I lneludr, " ~Iilling materials (subslllDdanl winos producetJ wllh "' lion of urall,J~. tOlJSlst.in.... (I! 11.707,89D wLDo ~llloos of itm leiria and ~!).'8U~iJ5 winc .1· "'l 

f!"hlu m~ ·nl,). lons of tlhtUlin9 moler-(als (~ubs.taT1rlard winPS ]Jnt<lu~t.1 with j'\r!' ;sl'"l' .....·~ltcr or rl·;;ddu 

, p "1 Id \~Ilbdrnwols of -..crmourh and (:If'('ritif "'we'S 0 )"'r lh:'U\ ",rmouth, materbis). 

:'" ',])1,,-, 101 and 103. J E:~clu.si\'c () tli",' iHing m~teriaJs (:iU :-.ianJ

.l n) whw~... 1Irt.KJu~t1 with ex(\'.~i'."t\ W:lta 

• Illrlud 3(11, I .636 win,> ;,'''1I"os ren.lOve,1 ns di:;tllllng mal.<lri (or 1G<·lo the prodne· or r~,:,id1J ' JJJ:ll(·riah}. 
1 

I 

1 

'! 

6 

2 

!' 

15 

1 

1 

I 

117 

223 

Sto(:k, .,nd 

or fllOllU, 

uny p;trl of lho year. 

r(!lUond r()r "X}X,rt 

l'\umoo 

Stock.'! I of Ju0<"3O pn.'mll!e." 

oJ-.c.tnt«l.' 

slacks of sparklinfT 

NTERN,\ L RE\'EN 

il.hdraw(l/s, I.Qsse/<, (nul 8101'{;8 on hand .June 

of prell/ius opliT'atcd. by .'Slales, fiscal year 

Whhdrswu1.'l 

IlIaJ('I,1111 Ullilsl 

Wltb<lrnwuls PrOlI1Jl:-­

lion 

J'rorl~lclion, 1Jji'hdra'IJ:{/I,~, IOBse8, (md 

wirlcs,1 Ily II/(mrlJs, fiBcal !l1'fJr /901 

luaU·pint wiltsl 

nEPOlll' OF CO~t,\[ISSlUl\ '·:R 01" 

!Illite 

llnduclf.'l "rli1lrlnlly carbonated wlots as follows: produCllon. ~32lOfI~: lIU'j'3i<1 "lthdr:lwals. 1SI.(;17; 

",,-fAli' "'hbdmwals. 1,110; lOSS«!. 8,008: and MllCkY June 30, 1~.fl(I6 nnd'llllll un LS. l T~ ftl1lrcs rtIl't('lleJll wttbdmwnls SUbjcCI 10 IIlX uttb~ follo"'in~ I'll"'!: 16 cents pt'r bolf·plnl Ilull on 

naturnlly cnrhonOlcd wInes (lnd In C>'DLS on 1\l'1Iftrlally rorbonl\l"d wln~. j ROJ1""rnta I.IOO,1Rll hillr·pint ,mit.'! rrmovoo [lIr couverslon I" nl1lll'lm'll (lnd 4v',M.. Tcm"vcd ror c~port.. 

'1".\111.1: lOO.-Sumlllary: Pr()Jucli<J1I. 

30, oj ~parklin(J winea,' rlnd /lUlII 

1951 

~;.m~~~m~[~m Ill1lU4f~'········--······--··-

rt~~r.l~::=:::,:::::=:=:::

~:;'l.::: ..==:::::::::=::_ J(lf1f1, ... ·,··.·---... •• .... ···----1 ':I~Q\)J.I l,un'.VU1 I ""... "-1 ... ·""" .. -.-1 ......, ........ , ....,... -_ .. -~ .... Towl ••--_••••••• _•.••­

'I',\JlJ.J'; :JU.-Sul/IlIlUry: 

Montb 

=­

--('I I'" , 

, 

, 

­­

~:C'Qe.""''R

'2 ~Q : ... 

l 

,. 

~:'l:'~~_"'~~~=

i 

:~ § 

..: '0 ..: .,; ..: ,. -, a" ! , :~:$ 1 f 8 , j : :!.; ... ! :(..... :-: : : 'C'; ; .0 ;:G :~ I 

, . I I 

::-'M 

ONI·m OF HO'ERl\AL R~VENn:

,()O ....... ;:-: ... .:w: ••coo

: : : 

i 

1 

: f 

: : 

rMC" 

, 

I 

f!s ;§ :~ ~"": :!f id 

:­ N • 

.... --"'1::'1«)<:'. 

"~0> 

(5 " 

'"' 

s 

? 

E 

! 

;.. 

b " 

... CC4 ... _ 

l"LoF.:O 

C. f:~8 t';x-;; ogF.POHT OF CO!\[ ~11:'

J 

.!5 

e 

.:; '"

;; 

::" 

.." 

~.

t; 

t 

<:> 

",' 

222 

.. 

'" 

.~

;: 

'" ... 

R. 

.",

::: 

'" 

.., 

~.

c) 

.~S 

;:" 

1 

" :; 

..... 

0 

~~Q 

l:!'" ;:;

'"::: GO t:. 

'" .!:l 

'0 

""" '" 

..; '" 

" '" "­

~-

'" ;0 

'" J.. 

.", 

-::: 

.~

::: 

'" 

-;, 

c 

).. 

0... 

;;,

.. 

'"

l:: 

Jj 

I 

00 

c> 

.;i:

,., 

'"

., 
NllmhiJr lIf 

prl'!Intse~

opcmtl'd' 

StQi;ks end o/mollth 

Sttll'b 

JUliO 30 

I 

T.l\:':--'l~~

Lo"""", 

'l'oLoJ 

I\\' 1110 gallons! 

Tax-paid II 'l'ax·lrcc 

WlthcJmwa!.3 

'1.~70

------:''" 

J J 1;(t~l\lC. I I I I ~Ult8

--­ ------------­--­ 2liH 1, 525 1. 7U7 1r, 26. 01)$ 4 1.iJOU.__ 1.00(1 Wi'> S,S:.!li 1 2.362 __ 2.3112 ...._ __ __._a 1 

2, 610 I :i, ISO 438 :j,OIR 170 R, IT! B 1,083 _. .. >;1 1, 2(~~ 1 

:!'20. '.120 :?'"li.7m 1211 2·.l7. j(~I~ 2, IllS 1:>0, [,IJ;~ 1 

'I'otal._. •. • .1 of.!'l,722 ----;1.~1 ':1,fl\l2 2;17.97:\ 195.773--)(; 

Cam""J1~1 _._. ••• __ Crmnectlcllt ... ,__ ...... ~...:... __4 

llUn'll, _ _ •••••.----. ~ro;;\·Y rk _ 

Ohl" _._ _.._•••__ 

P"llnsylvllnill. _ 

T,\TILI; 10-l,-S1llli11'ary: Production. wifl"/1'flil'fl/S, [0$.0«3, and slocks OIl hOl,,1 June 

:10, of U7Jeritif wines Oilier l/ion vermouth, l/TId nvmber of prewiS"s oI'No/"d, /111 

Sflit(·.~, fiscal ?Jcar 1951 

J HCJlrf:sants wirll.'S 0\'01' I-IIIDd not O\'('r 21 \l4lf'Ct\nl alcohOl, 'ffibj~cl (11 tal' M GO crntS Jl<Jt wi"o gallon. I Ilrpl'ctWnts 174 winll gallons ('c'Ill!>\'",l lor uXllOrllln<l 2,\'118 wi"o galloll, remo\'t'tl f",.n,," iJI prO/luctlon of 

,«mollth. 

13.092 237.073 3.:">U1 

I I I 

- I 

6;1. :>11.., ], ,,~:,

I, """ 

fI,2!" 

4,IW1.1 

:J.fi05 

~"

1,~

tij·. 

s. :,'tJ3 

41,1) 

:ll, :,5, :;~tl. ~J6(1

II,oI1a 

,I,H(l 

1.:i(!S 

"'Pi.trll 

li4,Olll I l,172,2'1~

16, 7J 7 i 2. 6~~I. 1:17 

'r·'x-fn.'c­

(or 

"l"lrt 

'!'Jlt:-d 

;~~. 201 

HO 1;~.llSG

It 

HI17 .,- 7-' ~2: Hi; 

~21

hOG I~. 5,A 

1.111(1 

Z. ~2i1

3111,4SI 

1,177,&17 

11,70a 

11,3!i4 

liM 

Totol 

21(j­

~, ;(17 

-&~­

(1,1(1'7 

Tax-~rr'Cll

for 

",port 

12 I !(il,002 2 2<19,6iV 

:l2Q,l17 

:)t'7,105 

ZSI.480 

215.Il.'H 

2:;2,9(lS 

2W,lQl' 

170,l{l.J 

l1i1;,2.1; 

2.~3. ~"8.;

ISO,Mfl 

H I 2, 673. 120 

\\'!thdrllwalS 

O\i'r :?1 nurt [lnt 

0"".( 24 pcrcolll 

alcobol 

TlU-p,lllI l 

8tJ.I.:l801 ~I

171:1. Ollli 

11 

~(J7

Zi,7iJ 

2,J67 

ill 

h(ll; 

6. h7h 

1,ItH! 

2,5211 

~OO. 80S l. 171. ,010 1I.711S 

11, :j51.

':'00 

'J'r",plIid 1 

'-1---/ I 

R.~II,"S,I

I'r(" 11lctJoil 

<:OJ\lhllSS!O:'-IBR OF INTERSAL REVENUE 

1---1-.-·--1 I 1 

tl';thdrul"ais, lo/;ses, and stor!.'., f~f

vy 7TH,"th", fiscal year 1.'1151 

(\'rlne I!lIIJ0u,J 

2, I>n 420 

l02.-.S"Il/ll7l/0r?/: Pmdurlirm, with,zr(IV'ols, IO,,-SfJl, and slof'b on "nrld J 

lJ1·f'mise., ()71eralt'd, by StaiN, fiscal year 1061 

1\\'lm' "allons) 

"'.UlflrawnIs 

10 In:< at 11"" loll"",ing roles: 60 cenlS ,,('r wlllu ?~Ihl percent ak'lbnJ and $1 ~11 I'crmoullJ O\,er 211illdllul '1"r :!II 

RC1,rc~ont~ Q\'cr 14 all,1 n<>~ OVCr ~1 pl'rccot 81cohllJ wlUI Ih~ cXCI'pfloll Of N,·w Y',rk. I\'hh'~ Inclr~ and not over 24 J)(\«"('ut alcohol. '.l'bt;.,s.: wj[htlru\\ul~ \\t:.rH SU 1/,": 

tnx ~t thc follolllllil ratc's: 00 C"ul.'; ''''' WIDe gaJlou OIl "ormOlll h 11\ I!J' 14 lind nOl O\('r 2\ lIi'It'dll "lrobOl on '<U'lllouth over 21 amI llO~ O\'cr 21 (>(!r<*.nt alcohol. 

• HlIrJrC"ClllS wlnel'il's, hor.d\J<1 sroraOOIllS,:lll'l Jidd. "'nroholJSl>s lhat oporawd uurlnj; .UI)" ,,:In oCtbo 

224 REPORT OP 

T.u>Je 101.-S1/I/I"lflnl: ProtlUfll'(jII. 

1'----­

l\!rolJth I'rodl1C'Llo/l OW( 11 

!:Iud Hot. 

o\'~r 21 ]Jer':C'n1 

"lcohol 

----I I 

1uly.•• __ .. 11iO.1J1lO 

.\ul:USl .... 2·1~, ~77 i':.'pt.'mber 2'20.417 OdQ!"'r _ 26'7.111.; :-;U\'umbi>r 2SJ.·1SO 

D<'C\ll1lh'r ~'t5, {131
 Janun.y .~
 2,rj,2,9[t8 FC'hrlJ!'Il'Y_ •. _ 250. lOr. I. .\1arch _ 170,104 \Ilrll . _ 165,217 \ltlY _..... ~,&~ JIJflO 180,540 

'I'oLuL I ~, 072. 088 2,073.4()6 

1 'I'ho.'(· lI~uroo rllp~NIt wllh<1mw,,1s ~ub)l'cr \"ormout" Mcr H "nd JltJt o\'er 21 alcohol. 

'1'.\111,1: 

80, of t.'erw01llh, and '11111((ll('r (~r

St"t,' 

·1 

Caillon.!:)
 

Colon)llcJ .
 

C01UlClllkuI ._' •• _ 2i11,~1i'
 FI"n<ln _." _ ._.___ _ __ • 

Ol'Orlda_ _ _ ~,17:l

1I1i,,"is. ••• _ 

KWlucky.... " _."" 

11~~i;~~ ---- ~:::: =--~_~::::--­ "\-LassaolL","c!ls .•• _.. SOtI ~rl('htgml .• __ ••• _ It; Mi:lSourL_ . _ )\frw Jersll )' • __ ••• :}!i,(~2G New York... • ,.._ l. ~1.;, VIO Ohlo____ . •. _ 12.086 1'0nHsylvnn la. _ _ _ \\'J:;comln ...... _ .. -'i'!1-,o 

'l'ot.IL •••. __ I 2. f,72, ubS I 

I 

wine ~lllJull~ nr \lf1r111outh OYt( ~l

~~

REPORT 01~ COMM1SSlONT:}H OF IN'I'T':RNi\ 1 REVF.NUE 225 

T\III.,£ I03,-SuJnrt1QTY: ProJ'Uctw'Il, !I)z/hdTOWlllli, I()"sr.~, (/Yld Mf)Cks uf aperillj wine~

, 01he1' than vermouth, I,y 1)U)Ilth3. fiscal lIfor J.951 

[WIno g1'lllonsl 

--== I Month rrOOUllllon! 

Tax·paI11 ' 

lul>---- .... _ "_'••_ ,\lI~U't.- .. - ••••••-.-. ...,Vll,wl"'r------...---•.-. i,ctoh,or .._ ..... • ,,"'I,rol,..r __ ._.. __ . __ '.... 

i>.'l'l'rnh<.'r.- .. __ ,,_.__ J~nll'U'Y-- ~_. __• '.. t\'bMJ~ry .00._ ----. ,t.m:h .. __ _ .' •• .\llrl1...-.-. ' .., .. , __••_.-. ~hl>.-- , .... _.... Jnul'.. __ -:.__ 

'1'01.111_.--.- --_._- .___ 

I tl+,c r'1Qluolo I ".i>h· 103. I Itrl'l'\lS8J1tB 'Wfllerl....'. homlc<1 slt>T1'rQ('lllJl. "IIIJ 1101<1 wllrehouSCl\lhllL ol"ratl"'l ,lurin\[ an~ J',ut OI lho Y'·'iT. ql{OI'l'eSellt.~ rem/)\"lI1, lor .,port Clo'pL 2 "18 willi' ~f11l01U1l\'t1\O\Nl f..lIm CnIlIQrJili••,,,d N,'w York 1M u"" 

It 1 h: production of \'l"rfUouLh. ' 

.... -.­ ~1I,ij46

11.2110 2.W 

3,230

IO,~1~1

11,010 

lJ, 111 12,416 

3.,954 

«,72\)

83,027 

~2it7~~

18,3Z, ...-' L~,3:.!.'· In 215, IljO 311,224 21 ~11.21!\ 139 205,418 7.176 • •. 7,1711 12 1U2.510 1;I,~13 _ • \~,:u3 ,-057 11l~.&lS 14.2.12.... 11.2~1~ !:l l~j,l'3S I'J,UI I~I, 1\1,237 027 187.170 In,3\lI. __ ._ HI. 39\ ,,1 IS1,731' 

21;'204 •__ •• 2t1,2lH 1~7 l(n !'>CQ n~, 333 3!ltl f,><,7Z1 '151 11-1' ,19 

17,073 24 li.rllli 1",' 135:,1,.; 

,1 .•,11 1.1,28 7,IG9 It 173.U3! U,~.ot\ ........ _ -_. O.80~ 401 19~I,r'73
 

23-1,881 ](1[1,7~\
-----

TABU; J05.-Summary: Production, tux-paid wilhdnwJals, and sto 'ks on hand ,hUU3 80 

' of still and '~lmrkling III'I:l1e8, and 7iremises opera/er..i, fiIseal years 1.934 fo 19ij'J, incrll.~ille

Still win"s ant! (liS[jl1ltl~ material' (wine ~',1I~11S) 1----------­

Di.'tillhw 

mHttl"jill:-:. OraJlfl toral 

Tlllx.pajd 

withdrnwfi)S 

of still 

'...·irH';; 

l·t: [125, GSS 

$. ·JOO, ·100 ·17, "74. 401 G'2, 0:15. 2$7 

l)].17f:J, !'J82 

G7. 371\ 38' S2. liB, .)SG 

88•.>02, :J.'l3 

102.0W,3J2 

lOR, 420, ,ll17 

84, em, (;.1$ 

~. 19l, 749 107.001. G70 IIl2,211.WO 

11~. IJ.l, J6ft 

!lV.IOG. &:19 133. 055. 009 

l::!:lr 253. 307 . 

I 721 11~

'FjS(~ll ye/IT ended Juno 30 Still willes 

Not O'·cr I land OveZ' 101 uot Over 21 pcr('.(~nt

p~rccllt alcohol "Imhul 

Prodll(,tlUI) 1 

TO!ill 

Numhcr or ptenLZsrs OPeraUld 

':trwk. 

June ~O of sti1l wir'lr.~ DOlldc,j DfJlld ~t) storerooms Win0rio." llud Oel0 wnrGboIJ..",r~

50, 16R. 3361 ,44 5\:.40-1. ",0; 78. 5-l1i,210 

(oS, 128.002 102.016.·m 

\1,1, 81J. 570 03.241.003 

)17. 880, 723 

133, l%. j,~2

OJ. O~\l, 471 9ol, 313.02'7 

102, i2.J, 627 

102.014. HKJ 160. ?10. 596 147, i08. :\<13 162. i>. G. 1·12 

126, 009. ~:l!1

t:tl. 977. 60S 

101 I.W; 92 1.2·IS 112 l.2Oll 10·1 I: 175 lI)~

I, 1~7 102 j l.OW (~

I. 06~ 10(; 1,010 116 o.~O 12.1 Oil 1.11 903 110 S80 IJ:l SIO 107 S21 III 78ft llG 

n.s 121 

I V(lrruouth. {wine gu.n{)n..~) Ap{'rJUf ,vh\~ oth<!t' than ,,·eru\out\.\ {w\ne gall<ms) 

t---;-------:------,----· ---,-----,------1·--.-----,---.--­ I 

·I'",,·)}O!,i ]\,'u rnl,.,r of . 'I'lIx·p~id N1lmOOr of rrllx&J):n.id Numheror Stock:; 8to<;h.,. Stocks ProductIon with· pl'omi$c, Production willi' JlrHrtises Production wit.h· Ijrc..rnisQ.~ JwW30 JUl1c30 Jtme 30 r1rnwn!s operatad drllW(\ls opel'Bte.d drawnl, Ollcrntcd 

10,11_ _.. lO.tiU7,·I88 ~,6<;-". ,156 \1,01.\4·10 10.1 193/>. _.__ __ . 6.213, GJr, 5,275, ·16" 9.n~,i,6-~ 1~2

!fI3G __ ._ 8.277,011 5,799. ·120 10, is), 7~5 1Ii6 

]931_. . ._ _.. __ 9, G2'.t. 525 7. OOG, 213 11. lW\'c>lG 14J HH,7oti 82.712 68.3H 54 1931> _ .._ .._ __ 9.780.27<1 7, 'tlJ.11G 13. 2-18. 718 128 201. ·181 1;>3.20; 10.1.089 88 1039 _ _ _ I;. (;83. ifl2 6. :i37, 84(; 12. fl.l3.!)27 118 20&. 1~4 187.288 102,024 111 191fl. _ _ _ . 9,IJ:H.7tll :~Ht 2,15 liGt 8. ~~iOI SrK) 13.207, WI 128 479.0H fJ70 126 19·n _.._ _ IR. 210. r,% H.·161,1:16 15.8/2, 251 122 1.610.701 1,077, :l82 643.016 195 IOt! __• 2·1.581. 516 li. fI5i,l, 1 20. ft91, W2 129 I: 921. 514 I, 471, 10~ 970.898 2'25 19·13 _ _ . 20.317,9[,0 2'~, 070. 52i 17, &17. SOi 125 2, 107.0"0 '2.210,457 nJ.;\lf2 2~18

1914 . 30. 191. 5G2 2f,. \!flO. WI 18.714.510 112 2,799. irJO 2••'iSf., 1RO 91G,0:12 IG9 11l41i ...•••••_•••••••••••••_ 31.01(" i()S 25. 269. 30i 22.633. G77 109 3,:185,(012 2. tlGO. 707 1.205.007 Iii lOoIll. .. _ _•••• "'_'_"" ·10, 509, :lSS ao. 720, 721 21. '107. 17 100 2, 88&, 4\,1; 2. GI9. 309 ), 3"0, 729 1105 1947.__ _ . 48. 54S,01:, W,1!S4,5H 39. ,190. iiS 109 2,077, 193 1: 910, \l:.~3 I. ·1:36. 223 161 1018 _ _._.. 20,4'1;2, In 2O.113,71G 3G. olf,:,.112 105 1,802,757 1.68\;..50S 1,1-19, lIS 104 1 ·\9 _ _ __ 2'2, 83h. 772 21,00/',.256 3\. sm. 41:; 118 2. 13S.4-I5 2, 12G. 544 1. :1,<;3. 2r,g 18i 1900 _ __•••__•• 21 225 lOS 20. 9:14, 21G 32. :187. 187 118 2. 239:8:~7 2.300.526 1. 225, 4:~6 1Q2

1951.._.••••_ . 2.:,: 013: 727 2:~, 7S0. ~'18 :10. OOJ. :\!r.l 117 1, 612.088 2, G7:3. 420 I, 112,24.5 17l

lRcT"""allt' total amount rcmoved from fcrmcuters. 

• Rrcakdown not Bvnihhle . 

• H.l,}.pr(!sent.~ production at \Vw des uncior ~lro"·isions

Code, 68 llmcnded. 

of S('{'. ZSDl Internal HCVCilUO Z • Includes champn~ne, otbar sparklin~ willcS noel r,niOcially carbonated winL'''. , Not avallabl . ..., 

t':1 

::::J 

;.. 

t"' 

::0 

M 

-< 

t!j 

Z 

q 

M 

"!'-~
228 REPORT OF CO:--fMISSlONER OJ;' INTETlXi\I, REVI;;NliE HEPOH'l' OF CO~~IMJSSIONER OF IN'l'ERNAL H£VENUE 229 

XI. Vl!'i e<;:\1t
 

[Prod.uced by "inegar Illanl$ lJ:;ill~ the "ol/o,I,lnl< pracos:;1
 

rndu~tri,,1 Kind I	 lllcohol 

pltmlS 

--- -. Oroln IIDU grain products; J~o"nd$ Corn • ____ •.••_.._. 273. 'I(>.~. 707 MoIL._ .........__ ••
 Jl0, (}13, 313 Sorghum ~"un.__ ._. __ lJ3O, 680, 701 Hyo ____ ... _.•.•__ •• _ 701,820 JU~'() _____ •••••• _ .••__ • --......... -- *­ \\'lJC~lt ____ •••• ___ •• __ G2.l>fj·j 11nrler_..... _••••.• __ •. --... ---­

I07.-SlImmary: lUlIlerial, 1I8cd alliinC(fOr 7J"I?II,~. (17/1/ prouudiul! find ,owe!.->! 

I 

,!,.\BI,h
 

,Vmel'llr 1'1,," IS
 /;/ vineyr:r. I;y months, ji.~('ol yea>' J961 HCltistN1'u 1!l1m,. Illc
 \'al~orlzlng I 'rollll
 "DrcwC'ril's dfsllll('Tj~" ~====~----....,

process MnLerl"l~ nSNI ",,,,, l ",,,,. I ,..",.. ~1/lJllb GrailJ ~1IJ(1 l:rnlIl l'roducl.S

8.300 T<!,t.ol ---. _" 1,314,\).11, 2M L4.070. ·liS. W1 -, '~" -'''... " ". a.v, """ L 2b.24O 

W.OSO Sll~:\randslruJls - •••_ 101, m 136,114.3G1J " 5\l,3f>O EthyINIOgas._•• _._ .._ '2.IOO,6M .•. .. ....__..... •. 10.120 nOJl~ and hop ('KImel' .--•.•.•__ ..._........__ .. __ :~O.231.6n . " __
 87.840 

~3, 520 Roy b('aU5 ulHl so>' 1)('(H1 t 

pror!tlCts	 __ . __ .. _. 3. 2'J5, 3.\>0 . 91. 740 Othr'r m"torla)$ _.... 2, 2/i1. 000 Wil, 733 I~. 171 H. 861 88. roo Uallol/., 91. ·100 I GIlItOTl~ (hdlfm6 (/(,110118 "r.. ~un St,ll)!Jila IIrruors._ .._ . .... -_ .. I 2.10. ~~J$} J6ft 

Etlly).,tJlplHlW __ . !-lS, :JU~, ·12" 1\'lolasscs•. •• __	 7,llI5, 000 S07.000 I 

011<1'1' J11~f~rjQJs .. 12.~. 6.'kl. 7llS 2:~ijii. 3iJ.i·1_~~'~ ~·::::_~·I··'-· u.oa,-s0~· 30. :'98,034 {)~I(l, I1H ~-_ ••• _. ••• 300. Ilia 

2, 5lt" n1~, ~W 87R. 103, 113 7, I UIi, 000 Cilru~ WH.~tC MoJus:sc.:l 164. son. m 2,6,6.405. J76 &l7,o.\O oon<.,'.,m tfate rolJU5, Hi6	 1l13, i,OO __ ... ,, ___ ,, __ ,'1nl Tlye Mal 428.03l.370 -•••• ___ ....... S07.000
 

---6i,:070:iiliJ POlmd, Pound$ Ga lll1ll' O"lIon., - - . _.! -- --- "'. 73,200 71.1.0..'0 171, 678 .....--.--­ 3,GOO 17~. 7W ---_._._--_.~~

27,4MJ 185,462 'i,'US

61,370 131. 70U .....------­ ()3,(l.~0 112,82, .-_. --_ .. ­ 7t'"I20 11)(;.4:,3 20.027

W,320 1I0.llill 43.300

00.2·10 9u.5'..lO 15.435

!IS, 020 J16.Ml 72,000

!I.l.8-"U I07.IXl 110. ~.-:I~

97,920 IS9. 077 30, OOQ Q.I) ~< '_lfl J~l. ;91 {I.">, 200

PH'''I g«I1"". Proal yollo".' latloll __ __ 3t..•'Ol.lS~	 PrnofuaJltm.· 1. (11(1. n:n Month 

Ohemicals Coru slIgur I Pn"lllCl [on J ro:'e!usl\'(' of 1Jl,,"'rJ:ll~ usrd nt frnll distilleries 101' tho J)IO<ltICUou of bnuld)' und >1,lrlt,-[rnlt lind wiltcrjcs for the production or Win(l. 

lOO·grn;'Il 

Pounds P-ou7lds unll()Il.~

nly .... __ . _ 1.033 .. _._ . 7n.O'J:l August......... .._ •••••• __ ..
 786 _ _ 7f>S.50l 3. ~07 _.o __ ••••• Or,o,515 ~(tptember---.------ - - .. 1 Oct"OOr 625. OQ(j •••• _	 ,•••••• November __ __ ._ _ _. __ :i: 8;'~ ::~·:~:·::=~-~I 58I,O'JI

Dcc'OlJnber _ .••-.._--_ ••:,•••••­ 2, '1U4 . n'II.7M January._ _.. __ . •••__ • _ 6, 131 20. CJOO 75'1. 8~O

F"t1rlJ;kry --._--_.••• ~_._---.-.- -_.~--_•••.• _.. ­ 'l.. 470 __ _ 717. ()f'~

~loJ'(·h __ ._	 _ •• _ _.. _ 1,001 __ . 7811,102 4. ~16 .. _.. __ 81.1.1808 

~Fa~I::.~ ..=~~~:: ::::~~~:=;~ 6,654 ...... 1lO.5.34.\ June...._.... •. __ . _ 1.025 b4J.300

TtI!',\.•. . _ ' __ 41, S51 20.000 8,~~·4. ~3

-"-~-'I

867.050 I 1. r.o;1. ~\l"l I 51;lJ. :~''1

}'roclucU! used iu ,cllJSlil'l J'''i~'I.g(lIlO~., j\·llllcfhlJs lI~C(I-Oontln\lcJ. VlnCl!:r>f 

SLOcksWel 

01 mOllth 

JOO'Qrain 

uoJI'YfIS 

1 ·1(,1· 476 

1::\15: 146 008, 731 831i.277 

~80, Sf18 ~Ol. 870 ~KI5, 7H r)11\.5S5 

1170,«% 

1,01<1,·121 

1. l~O. ~l~

1,'2M,tJS1 

:1j'::I:~ta-52.--1ti

1.2.51.984 
231 

I 37,1l.' 

TOIOl 

Amounl 

2 

Pt'lillotl SI.iritl; n· p<lrli'd In orh;lIl3\ 

l1SClcnges 

~'llIlber

ToWl Total UllnlOOr ~m"lInl

- 2,001 S7511. fl9'l 

216 It ZJO. (lI'.~

3.~ Cill.027 

10.252 7. (H6, 

2,m,34L 

I>~l

I'rOOUQllI eIIKlllOO 

AJUIl'Ullt l Nl1lHl.H.\r 

1 I 1----­

'IUl~ ("1 

1.847 

:"umb<'r 

--==·1=--===1 

1 

1 .. 1__21~11--+1--- _. _>. ••> -~ ••• 

I'r,"lucu ,'sporlA.'\I­ ('nntiune.d 

On band Jul)' I, 1950. .. _. H,..".I\·oo dunna ~·elLr._ -

·\·Okl\' _ ••••••• _ 

"IIII"'ed.•• 

~~=jiino~(i.l%l·~:::::~:::l_·_·__ ., I 

Total•..•.•••.•_ ....._•._ 

..\ 1111\\·t'd. ... ••• ••. ••• e 

Il,'jl'ell'!... .... ... __ . •...... 0" hODd Jill'" :111.11151._._••••• 

'Ill band July I. 11150_ •. _ •••• H, ,,'1..-1'<1 t1urllllt )'oor•••• _•••_ 

TOla.\ ...._••..••••••• \­ 4,12111 ~I.~:;.;~:: i "'~"'\ ~c.· !====i===-= -=I-~.-:­ ". .I 1l)Q ,,·trAlifU 1 I _~t~~

TABU~ 111.­

AJ]lIwe(L •• 

R",~cled•••• On lllUld Jw"" 

To 

m:J>ORI' OF co:\nIISSlO1\lm OF INTER.K:\L REVENUE 

'I',\fll.." 110.­

II 

II 

II 

II 

11 

10 

"~II ",anl_. 

M(l!Nifils USi'<l 

Ml\HSSIONP.H OF IN'I'ERN.U, RE\'BNUE 

I 'I I , I '\umbw 

or r>lanll Olll!rar.d 

XII. VOLATfLE FRUI1··.·1•.o\"OR CO~(;ENTRATE!l

[Produood by oonOlmtrolAl plllIl 

it/diem: I'matile !ruit-jlo('QT cemrOltrotes. b!1 kitH/X an fiscal ymr 195I I 

1W1110 l:'lllons) 

MonU1 

REPOHT 01" 

._ , 

TAIlL.; 

230 

Plsall Yeaf tnde'. 

Juni' 30 

1013 

JD<II 

IU-Ir. __ ._._ 10-10 

Ilf·17 

104.H 

llliV ••••.••• __ •••••••••.• _ •• 

10Ml . lObi ..•. _ ••_ ••••••••••..... 

I Dn.rlc)'. 

, 08~.

• n''f'rcSilIlI.< Z7:l,Mfl pourH:lS or I>"rl<»' and 73.2Hb I)()u.ncls of O~l~. • ronl sugnr. , r'nm ~lrup.

• r·!lTUlIslriJp. 

, \ mobls:sc.! JUOdu••• 

• n.·P~3CD~S 21lt,311 JIllions 01 clef"" \\-aote OOIlrcnl1Uhl and 6ro mlloos or OIJle lImp. • IlCJlro.'lcnt!' 123,1>90 pound, of ''Om wup. 20,6!0 llllunds 01 row W$:Rr, liod I,000 iIOulld~ or III ,Irol. \, Cllrus waste ront'l'lllmle. 

f'l=l Year ~!ld,·<.l

JWle30 

1043 ••••• ••••••••• IlH4 •...•••.•_ ••• 19.1.~ ••••....••••••••• IlHG .•• _ ••••••_ ••••• 10-17•.••••••_ ••••••• '" JO-I!t ••• __ " 

10-10••••••••. _.••••••••• 1950••••.. __ . 1051-••••• __ ..•••••••• 

T.~ 1l1.)o; lOO.-Pr 

~~~~:;.~:::::::::::~::~::::::::::: '" ----- ­ ,l 

~;::::,'''~::::::::::::::: ',b"",­

No\·cmbt'r_.......... 

-­-­---.....:::::

:::::--

.--........... 

----

:~: ..:::::::= 

--.­-­ .,.

~::: 04!l2 

'.n '..

::!: 

:.. 

93 

:::·····T .-.•••••

l 

u

'" 

p.~'t::::::::::::::::~:::::::::::::::: ~~ :::::;~;_ _ ._ 
is 

·17/ 

1.8'97 3 

I 

G 

·IS 

2 

21 

475 

3'1 

\11 

28 

2!j 

15 

7VH 

:ffi 

1 

8 

3 

36 

15 

2~

1, ,149 

1 

25 

374 

11 

t'lJ 

8 

80. 

2 SSG 

9·1 

, 

128 

Gli 

1 

6 

13 

86ft 

85 

3 

3ll 

10,381 

233 

5 

1 

I 

JI 

2 

,10 

1 

3:l 

1,10 

,12 

,j 

I:j 

o., 

1 

81 

259 2 

3 

110 

3 

""--""1'.. --. ""1"""'" ,-­ ~>() Jl 31,020 

13 1 10.074 .. .. __ _ 100 

6 I 7,Ut 

l()() 

SJO 

11'08,266 

,157. ;;:J\J 

3. ~l67

5, -'72 

8~!j 800 ,I 

30,318 

1\.1,311 

26,151 

H,2j"j" 

17.:i5:! 

O••83 2 532 2JO; 791 25. 24.'J 

15 2\;,390 

J. 724 

45 

-..••--600­

4()() 

383,858 

1,023,2:l<1 

408'1"---""8 

0,9,12 

1(;,678 

ImpORT OF COMMISSIONER OF IN'l'l,]RNAL REVENUE 

Statu 

'1'\ Db)'; 114.-E1IfurC"l'lI/lmt, .'11('1)/101 TOT (''11/'1: 1 /'.I'iwres (lIId 7JU8011S arrested, by 

. 

I S~ lootnot" t, lGblc l1:i. 

• 5\:0 footnole 2. table 113. 

-

.\1'lbi'UlU'.... ~-_._--.

.\riWM-.----..... 1 

1 

-- ......-­

1 

---- ..... 

.\r~tln,;,'lS-.------- W 570 -­ ••" ---­ O.lllornia--.-.-.. 20 :?l)~ ,17,2t\[, 

CoIOTl\dO--­ -----­ 1 " Connecti~l.1t __•••• 1 

]1"hwtlN-......--­ 2 Visl.ol Columhin 2 Flo.ridtl-••-­ •• __ ­ 300 

U,<)T1l~_••-----. l.sG2 l:!OWl\!I..••-.....-­ --.----- -------••- .-----­ ,----­

lll~~s:::'::::=: 7~ .....iii' .. -­ "~i-I--'----'0 1ll'lillIlll.----••---­ 16 tlIl ••_ •• __ ~.o.% 2 10wll.---.-----.•. __• 2 -- ....---­ .•..••-----. K"nsas••-­ __ 22 _ .::__ -.. 6'lU Kcnll1oJ,.·y __ •••_".. 41;1 ·1, m~ ._________ 82, ,",\I 

Ll)ulsl~ua._••••__ r 8 __ ._..... ·Hi5 ~1r,r)'IaDd •••__ .. ~6 071 _. .. :!~, ~W

:~lnSS:lchusclt$ _ 7 4S6 I 3,715 ~lichlgtlIL- ....._ 15 .88 __ .. 3..~M

MinnCOSOlll • ,0_ • 12 .. 130 ~f1s:>iss.lpJlL. ••. MU 7,108 ••• • 118,001 A1lssouri ~.... !J •• *.. lH2 

:!\[onwn,,-••__... . - -----••••-­ •• -.••-------­ ---...... ---­ ..... SO\"iU\n .­ .• ._ ••• _ - .•. ------. ,.------.... ••._-_.• --_••• -.- -----------­ ""'" Iiampshlrc. ','0...._ ••_.. ..•••• ._. .. _o._ o. _ ••_...... '13 

K,'w Jersey______ 30 646 •••• 8ti.4~6 8 5 117.SIJ 1\"w MWljCO~.... _ .... __ 2 .. •••• _•••_... 2 1 1.35G 

New york.•. :~7 3.066 27,01'1 71,467 31 12 181.$63 Xortb Carolina._. 1, 393 20. 123 1 1, 030, 2\00 231 91 302.362 North D!lkotA.. ._•••••• .. -­ •• ----.... .----- •••---- -­ •••••-----. uhlo__ ....._. __ ._ 13 UO • 2.5:l" 6 ... __ ••••- ~.39S

OkltiliolIlJl.. ..... 221 2.016 . __ ....... 5-1,3:.3 .7 2i liS. 105 Orcgon~_........ 3 101 ... __ .. __ 6:lli 2 2 2,660 

I'clUISYlvl\l\DllIL.. 101 3.000 2 M,2OO 30 ll\ 10'1,616 

~~,?~~=d:. .. -_~~~ =:::=: :::::::::: ::.:-::::- .::::::::::: j ..::::::::: --------000 ~"lh Carolina•••• 1,276 H.·lul ... __ 4GI.205 106 31 211i,726 

'1' 11th n"kOlll '.... 1 .•• ••. __ _ 2 ----••-.­ -­ ..--.-•• -- ,.eull'-"S"<JIl_______ J, 157 12,030 __ • • s.~9. 772 1M. 37 25'i.627 Ucx"S • __ ••__ ..__ 6-1 190 __ • 6,0.0 13 5 11.362 

~F~~oiii.:::.-:::::::::::::: :-:::.::::: :::::::::: :::::::::::: .-----..:) .::::::::: "'-'4:725' W'l:llIfa.-..... _ 1>10 16.6•.'0 ToS O8O.3iO liS vl 1[03.896 wf\Sb.lngton~ __ .. __ 2 _ __ __ .._ .••• • __ ••• _. ;;9 

wl'$1 Virglola_. _._ \()') :!03 .. _•• _ . 12,7no 1 3 8,I1U 

w)~=_::::::-:: __ .. ....---io· :::~:=::: .. _.~~ .o···---i· ::.:::::::: "''''1;6io' 

·1'lllal_ 10.177 Hi3.377 "l.1lS4 5.515,-111 1,658 5SS 2.815,315 

10.21" 

I. 

II. 

:n 

~.1

I", 

j.)l'Opt t~ Itnr 

(allprnl·"d 

\~illl') I 

34 

~I

47 

~.

lUI 

21.

,­ .11 

011 

Hi 

fl8 

r& I 2. Rtf,. :lln 

'l'l'Ilok~

J:12 

J35 

1~

158 

149 

123 

1~?

130 

145 

143 

132 

10'2 

l. OfJS 

,I J~--,- _ 

S(,!lUr~~

!\on·lax· 

p:1id )l\Ill.1h (Wi'\I'j'\lJl.omo­ wll1<'!' 1mJIoll") h~ (\\-1""

f."lInns) 

7'4,tjS's I .~,rrJl\411

493 

... "-siii­4 J.029 

.15.438 

6$7 

lli 

:;7 1.i. O~fl

2.J 

110 

HI, .OJ 12.I<1S 

13, ()J6 

13. i\l4 

17,087 

V, 00Ji J3.2M 

15.749 

1'1,81(; 

lli,S~()

15.0:N 

11.$22 

Non-lax· 

lXti'l di'llIJed 

lrplrlLS 

(wine

",a11m,,) 

1'1111" 

68. 

8'lH 

7i1 

7(<<3 

iSn 

823 

1,100 

705 1.00v 

I,g~

742 

IHJPOHT OF ('n\nH~$I()XP;R OF INTEHNA L HF.:,'r.:l\TJ,: 

\\·INV.~

:\f,\I:I' nE\l'~;nAO)o:.~

'1'01:11 

2:32 

XI\'. I,ARF.L ACTH'ITl' 

TAHl,~: 112.-1.ahcl aclivity '//11"(';1' Fc(/crn{ A/coltol o'ldl/li1ti,~tralion ~Jd, /i,,('((/ 11, 

1.')01 

-=-. 

Applk:Jtions ~h"'d C,:rtltl«l4:,l'lSul'll 

.\ppllro· 

• tiOll!l dt\- I "f111l1 For nfl· T' or ,:x­ '1'01'11 '\Jlpl'Onlls Rx.om/.. Rllpmwd' jllo\'nl -mptloll " !lung -1-----------·- I DlS1Jl,U:ro Sf'Jl:ITf\ ---_ 

nom,"(i~.'_0 '" __ "'" 

I IIlport"d _.... ••• _ 

DOml\Sfjr....---.. .­ _'1 12. SOl I 203jl;J. [~.J 11. (H', I 2.',',' I '23.i I 12,U Imported_._ •••••• __ (1,,666.. h' 9.;"., '.840 __ .. 211'1 ll,~

1'olal....... . 

=-­

~------;;s~ 20.7M --;:;;;----4-;1'-' - '21~

Dome'tie.... -- •••-.-••_. •••~'4·17 __ ... __ ••• I, -!-l' I. 3l!1 1)))1),""'cd_ ••• ._ 2~~:.:..:.::.:..:.~ J.45_~1

'I'omL ....--•••---...... I,M] ...-­ .. 1.1)51 1,149 •••__••• 51 1 

---­ ---­ - c ~_ O)'ln"llnraL. __ .. __ •••__ • 35,7(l',) :17·[ 311.173 :'::1,4<'0 J~J !>.'i;;'-

Momh 

X\·. W'iJ"OIlCE;\n:l'<'l'. ALCOHOL TAX U:'>'IT 

T.IRJ.l: 113,-Eujorl'l'I/,Ol!. AIr'o/'o/ To;,­ f.·7Iil: I '<:"·,'i2,n·t',~ lIud f!'I',.,JII" (/"('111..., 

Illmlllis, fU;ral yew; f[J51 

.I'lly •• __ •••••....• .Augu~t~••. • . 

Scptcmber..••••.•• October ' __ ""_" 

Nov('mbt'r_ ••• _._ •. Dt'Cl'mbl'r""",_, JUlllJnry _••• ... Fcbru:lry.•• __ •.•• _ i\-[nl'cl•••• __ •••• _. Aprll ... . ",, __ ..l'1uy ......_... .lillle __ •••• _ •• _ 

Slales, fisc,,1 year 1!J/j1 

Sc!ZUrts
 

N'))llax·
 NOli tax· f'CI'$OIJ>; pal,l p:titl Mash Proporty f1rrH.~t{Jd tllstllIc;·! AUlO­ RWIs ' .... jn(',s (wine 'I'ruck> (,IJlprnlscd $plrlts mvl>ill~ (wint' JllllIlJlls) \'aluo)2 (wln, gallOlls) "allons) 

l. :J7i 1;1.072 733,340 193 ,11 ~~Ol, 561 1. O~lOI 

5 

. 

,:1 

r. 

III 

I 

I Tnc-Iull..•.... ~'1izurt~ :lOci [lrrC'6t~ io c::c.ps flduptl'd. :l-S \\ 

lu(:lucJC's llw 111\~U·Hi~(j VtlJUL' or IG,~H2 Whlf' ~'31J()m.. 0 ,..'uucbws. 
--

-------

234 R'EPOR'l' 01' COXll\U.5SlO:Nlm OF INTJ<~RNAL REVENUE 

REPORT OF COMMISSIONER OF INTI~RN"'L IU:VENUE 235 n~CHNICAL STAFF 

TABLE 115.-Analysis of the work of th(, T('('hnical Btaff d11ring I.hj~ fiscal year 1951 T AnLE 115.-.1nalysis of the work of tile Techm'cal 

j9,\ 422. OJ7 6,701.324

18.221,614

1,779.0.59 

Stoff (haing tlte fiscal year 

Sllpultltlot\s

Oled

36,617••

7,3118,805

4J.SU,08I

72.OU,fII

P.!J9,a16

81,2Il3,. --

O'·r~. .elS.'lm~1

--.. • 

3,233 112

U lIlI

==-==-=-=

• 

196r Income, profits, estate, and gift (ax case_Continued Income, profits, estate, ami g~ft lox ('GUs 

F'IEl,P OPERATIONS-AI,I, DIVISIONS. CON~ObIDAn:»-C()ntinued FU:LD OPER..I1'JU:Q;-Al,L Dnrl];;H):-;S, CONSOLlIJ..I1'Jm 

PART 11.--CAS£8 DOCKE'lXD BY THI' TAX COURT I'.\RT I.-CAflEf\ )\"01' BEIIORI·; THE TAX COtiRT 

(A) PROGRESS OF WORK 

(,I) PROGRESS OF WORK 

1 1 Amount stated In Sl..'ltut.ory noti"" I 

Ro,·tilll'" a~cnt';~oW~~i,nK Or .lallllGr7 Numbcrl I I 

Number of c:~"e.s Deficiency o V(lras~ess­ i Penalty In tl1~ munt 

OIe:L<OS DrJlciency Pennll" '1--'--­ in tax . 

rCndjn'~ut hORinnin,C ~).' )'l'ur: .,' . .. • .)._
 

AwaHlIlg Sl"IT oct",,, •...-...... -.•• ••. _'" "_" 9, ·1:.>0 $1~2, .190, ,SS $1" li6.~. ,no r$101l'4OC
 1, -l3i ,.............
 Awnitlng r~'}.:'(J);\~·('r·s ncti01l on statutory notjc~ 4, GOO .. ____ • ____ .._
 (lirected or sustain/'d ..- " .• __ . _.. 92() ?J. ,.1'1, 077 2.0: I. 672 -----.......1 69 ..............
 Rcceiwd dllfill~ )'rar (net-tmn"ters.iJtc., doduct.·d)._ ~I_lii3, ~~_lI, 001. ~::.. 
 ----_. ....1 0, 11.\ lilli, 18:J, 027 20,307,783 Totol. -- ••• --- - 17,354 576,119,3,2'J 2fo, .ot,O'j7!12.5.07


J)lsJ10'~d 01: •••• 1 12.484 I 661,100,624
 72, 611, 878
 

r;Jo-;rcl ~_ .•. .. ~, . __ ..... __ ••• •• . __ • _
 

Potiliofll'd to '["ox Conrr .. _..._......
 5, .')in 1:?:~. 03!), ·j2J :),8oo.07\i J, f>6S 72.3&J,tilt3 336 102. &11. ~2G 11. &l0, :u.o 2,003. :)·18 -----j 3. 1 Total eli~p<).<(:r.1 or. •• _ ....... Ml ',:l48. Ur- 1.• O·U},047
 ---- ---' .. -----_.-_.- •. 147 1,0&1 47,556.876 t. 972. 9S1i
 

Pending at f!IlU or year:
 

Awt\itil\~Stufrnct.lon __ .. •. . . . •
 =	 ....I ~,g.U I J54, 746.817 14, 8ti2, 282
 

Awnltllli! lllxp:\yer', ue:lJol\ on ~taltHor)' notice. 9, 2321 :J:JS, 320. 80"
 din,'ctcd or sustnil1c(L_ • •• • _
 PiS 42. :Ji6, 4S7
 

Tolnl • __ __ _._ •.•..•/ lfJ, 207 380. 69i, 292 :ZO, 000, 67,1 

(8)	 RESULTS OBl'.HN ED 1/I:-O,iSES CLOSED (ll) RESUl,TS OD'1'.llKED IN S'l'O'ULATED CASES 

Stllll dccision Pcrc«ntuge 

NUJJJhc.r I ~usti~\ncd

or ca~e3 De.fleicncy O,,oeruin tax • Pc'nalt~· ~men'
 Number of ('3£OS __ ._ _.& __.._. ..__	 _._ 3,336 ._. _

~t" ~::--::;~~-;illclt:;;:~r~~;	 ·r·---­

Mer:'SSI':Nnentsnnd agreed claim r,'je'l:f,ioll)•.._ .. __ •. .j, OS7 ~52, [>82. 2,'j $1,2$:1, '->8U IS'.lII. 244, 1, Agr('{'IJlClIt,s ou ligOn Is' gratulor~' Ilotice-s durinl-: l'O-<!,,;\' ~~~ii~£:;~:~~~:~::::::::::::~::::~:::::::::::::::::::::::::::::::: ~ll{!: ...__ .......~~:!
 pcrlod•. _ --"""'''''- ..-- _ 23. ~m'.!~'6 ';'1,141 I IlI2. A~r~OIllPnts (HI r£l(''()llSidl:tntion llftet Statt's statutol"v Net danciollcy and penalty_-.-.-- -------.-. ----------- -.---...--.----... _1 $42,2Il6, 117 39. 3 notke~ - - --. __ .. __ :.. [,I) Il.'>2,:Jn 10,1)(,$ aU. LJl'IOult"OnSt,~f["s"t{\!lltorYI10Iit,("(IlOJ)l'1itiOIlfiJed)." G32 11,;&9.8,')4 .'7:1,110 1..... Vet<lIlIL, 9" agcllr~' statutor)' lIOUC'" S1lstlliu"d by Slm1 .• , -:41 I Ir!cludes amount 01 o\'Cm~SC:iSmelltssLated III stlltutor)' notlct', find, lu addition, O"elaSSCSSlllellts In
 

(no (>et.tlOli filed) -- --. ---- ,--...---_. __ • '''_ __ 124 1'1;0, ~m 105,4,0 ollll: l'ert~lII a....;,so{'i.atNl C3SCS in the :l1l\OUJ\t of prior nJ)djl1.~s t,f (h{~ Jute-rnn) rc\"~nuu ~~gC'llt in cllurgc or 0' the
 Unagreod O\'l'rrlSS\'SSrnelll, (m,1 cltum reJectloIl,, .__ 'l:!!i • . __ .. 2,4~2 s1{If'l· For e't3te tax e:lSeS llet lllliount,s tlrc used after deductJul( additio""l StalQ tax credits allowablQ iI su b~tantiUlQd. Totw ••• •	 .D, .)1' t"-' '·, __ __ ......_..... _.•• ---. __ •._. a __ ---;:-;:;-0I- r.l, Ohl. ,-. Q'l2 U'o ._'_'_"'_"_"_' 20.r 0';:__

~.'._­

Non:.-Perccnt of dencl,'"c~' I" b" 'UStaillt'd, .').1.1; w'rccnt 01 n"t de~ciclleJ' an';·lkl1t11t). ,u~r"llIro, f/l.f. 

I Jo"or "'nsf'::' origlJu\lIy r(~C(.tv.OU in pre,-UQ-<!lly statu:;, l..HnOlU~t of f1ndin~ of in tl"l'nal rCh~UUO ngl'llt 111 C'~i Cor ca....C'S origJlIully rCCfd \'N1 in OO-da:~,. .stll.fuS, amount of statutor.\" noUCu; ror t'.:::i;rlltc t:n;: ca.~(>.st m.'t o.m after deduC111\~ adlllLlollfll ~latc Tax credit allowable if guh,lanLiaLcd. 

t 

I 
230 Rr:por.T	 or ro_\/ ~l1<:<;lu;-, n, r~l'EIlNAL RE"E~L/':

'J a Tox 

--,---===­

FlJJc:o.l ~'o.'lr'

lIJ1U•••••••_ •••••••__ ._ •••••• __ ._ •••
 

l\I\J ~."_••• _.. _••_.. "__ .
 

JOI~ •••••• _ _••_••••••.•••
 1U4~ ••••••••••••••••••••••• ._••••• _
 

11141 ••••._ •••••••••••••••••_•••••••••• 1I116......... ••••.•.• _. _ ••. __ . •••
 I~O... •	 _ •••••__• IIH7....... .._._••._•••••__•...• _ ••
 

l~l$ •••.'	 _ , ),u/\ 

I ..........._---------_..
 IIMI 

'1'.1111.1: 

;m/', '/lui fi,,," ,./". 

Fill.L! dt1lll,.. :l~'JI'(·tUlWt

"a,' 

n haUlI, JIIJ~ I, 19:.u....	 _••_.._••••_ _ 

n('('CI\'o~J 'roll1ltolJ<llUallt}"C(]OL.. (11("1) .... --.-..-. .- "''''----''''''''/ ••

7,11'l4 _-/ li3 

8 .. ­ AcetO/liNt, ~l'Illllcd OTIIIlPro ed- _ ... _..........
 • _r _ =oM.. Rf'J''CI\~1 ._._ __ __ • __ 

Wfthdru\\ II...... __ . .._,._"""_•••••_ .••_ ••• 

'1'mnsfClTl"1 '" .- ·--· ----.;~ I lIli I __ ._ I _.~ __ ._ Tula! ,UI.,. ·,lCllmtI __ of • " 

-·..·-......····..····1 ;J,;H~I li3 I==-_~

··__·.._..---·1 .. 

RCPOHT 01<' rO~JM1SS[O~ER 01-' T:\TERC\'AL REVE:N n7 

:::!::E 	 '='-:"1 ~~~ ~~2 i~~ ,~-r:-:6 .:!"r-: c.:.o,,; c·.t:"_ 	 ....... ('.
 '" I 

t ~:

5 c:: 

'-...

'--' 

I.C'C~;-:, j;!"o. ;j~~ ~a~ ..... ~~;; t::"=~ MMeQ g~

.

~g~ ~'~CI)

r-~ :;. ~~!.;: ~y~	 §S2 I .:£.--:;..; ~'-ifiS -, 

'".­

; 

,::: 

,~

.~

, 

.:-­

<: 

'e­

::­

.:;, 

::: 

:.; 

:: 

i. .~

... 

ii 

==ri I

, 

o 

o 

i!, ' !I ! ! 'i i 

o 

i! 

t: : ::i 

: : . 

i i ; 

: : ! 

, 0 • 

,	 

,, ,
 

i j !	 : : : , , , :i 

: i 

; i
 

j i : i
 

a. jj~

'~i ,:;.= I;

,~I~

~~.5	 ...... :::-s 8 
238 RI~POHT OF CO,vEvIlSSIONI.;R OF INTERNAl, REVENUE 

I" 

'Iii 

378 

333 - E'

711 

20 

270 

4~)

-

339 -

372 

239 

OFFICE OF THE CHIEF' COUNSEL 

ApPEAL~ DIVISION"-WASIIT!\(:TON O.'F·ICE 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

re.nduJP; .luI)' 11 

Now apPN.ls In Clo>ed find trans· I Pcmlini; JIllW 30. circuiL COUTts of f~rrt'd to Ilt'ld. 19f)U nppeaJs and roopcrltxl fiscal ye.u 1951 1!J51 

('lnss ()! lax I 

l\'um· AmOUJll. in ~UlIl·1

Amount In Num·1 Amount tu INum'l ....Inount in ber dispute bcr <I Isput.< ber dIspute t>er dispute 

--­

~,oom"n'hh'l "', f,ttU2i. 5O1 12.'0(\ 1 $14,llt9. 1,11\ 1 200 I $12, GO';. -170 1331 1 $18,751.171 G~:~lc... .... ------_. 1~ 2.759.r«> 15 l,86S.MO \8 a. 319, M(J 10 t,30'),131; 

- ---------- '._--­ ( 270.34·\ 7 281, SUO 7 129.RS7 7 428,347 

---------­ ---------­ 'r'otuL_., _____ 3til IO,51iJ.510 278 t7,(lIi9,,'l82 28tI 11;. 14\. ·1:1~ 354 20,4$$. 11M 

P('ndUlg July I, Fllcr!. r~()p~n~d r,nd Olo~d dll in~

n'wl I I'ending Jnn" :'0, rC'C("]\'l'd rronl fh'ltl :5 r s 1950 fi=l ye..~r 19i;1 , )"'3r 19,',1 

(;lll55 01 tax 

I

Num·1 Lo\mOllnt ill ?,om.! Amount jn "'urn A 

her dispUh..' h~r disputo h,:r 

Income ___ . __ ._'•••_13521 ~3t. 124. SOO 1 

31D 1 SIS, (~.J6. 756 [ ~13

F.Slute._.......... __ HI 2. 7,jU. U6.1i HI t, 870, 625 19 out. _______ .. __ .____ 7 Z7ti,3H i 281.800 i 

'rotal .•..••_... 378 :H. WlJ. ~OO 333 ')0 .. , ·lt~ ..' , ')"'1 ..l :,:lV

T,\IH.E 120.-Number (/11<1 UIllO"tl1ltS of ca.scs shown in table 11,9 jor the fiscal year 

1,961, by class oj tax (HId amounts involved 

Tot.aL _.. .. .. .. - ­ - - ­ -

TARLI', 121.-Circuit and Supreme Court cases pendillg June SO, 1.951 

PClldi IIg end of .fiscal year .. __ - ­ - ­ - - - ­ - _- _- .. __ - _- ­ - ­ - - ­ - ­ - - ­ -­

TA){LE 119.-CfJSt'S received from field office,l' to appel/ate courk~, fiscal year 1961 

Pending beginning of fiscal year .. _ 

Received from field -­--­ -­

- -­ .. ------­

Total ----­

Closed: By agreed set.tlement - - - ­ -­ - ­ - -_ ­ - -­ By decision on merit-s­ . __ .. --­ ---- -­

Transferred to field-rClnallded for fmther hcarillg _ 

§

o

... g 

~.

Q: «

... ,. 

... 

o 

::> 

>5 

o 

0.. 

II> 

l5 

;: 

II> 

e; '"

C) 

2 

VI

,..

.. 

w 

U 

w 

<r 

~EJ • 

o 

.5 

::'l 

... 

§ 

Ii 

:§.. . UN "'" 

.. 

:~. "'" u .. 

.,­

'":3 

l:: 

-::. 

..o.!

.. "

., 

.~

;: o

.. 

!:­

;:: 

.~

~Ec:l ..., 

">j" .~ -'" -.

­ ~'<:l ...,Ol 

0-' 

">j 0 

">j­­

_"t­ ""~

~~" .,... 

!;5 o ., 

'o'S., ;:><.::; 

_-... <> ­

:5 '" ., .5 tr 

"" ... l:: 

-

">j 

::!

., 

">j 

l:: 

<:l 

l:: 

c:l 

~"

...

., 

.,­

.. 

;:,. 

t 

:~

;:,. " 

.

.,­

.~

.. '"

;:>,

.. 

'" 

::! 

Amount in Xum· (lisput~ bet 

1----._--­

$14, O!~l. 735 34U 3. 330. 1!r'~ Itl 

129,887 7 

Jj, .';If). 7iG 372 

1951 

:\moUTJt ill 

(lispul" 

$35. 164.821 1. 309,136 

,128. :l47 

3f" 902. 3lJ.l 
/ '1)///'/ I'(U('~

PCn,l.Ollt. 

No'l "'~'JII I B~e "f rooovc-ry 

rr'\JU..r. 

Clnrnckr ~r cl~sll\~

1"'IIr1lnR .Iu'If' 30 111M 

d;lJilli(III$, lJy elml" flf 

('lo~Ql!, n.qcnJ yC:lr 

10M Pl'Llfll"l! I1In l\lMl 

II

,Ie 

T\UI,I:; 12G.-.\'rimbcr ml 

!j 

3 

-:I 

= 

= 

I" '''_,. 

t 'bUrr 

8 

Ih~ r ,~i/I"(l ."il 

"rrr,,.ol· 

1\.'1 rNldi I n"~ or rC)(Io\'rT,Y 

('011 

.\ruounl UJ1ttrl\\ t\tl 

I O\',·rpay· Illrnclcllc~' O\'CrI'ny· lI1rlll 1IIt'IIL 

I i 

21) 

on 

1'25.-ni3pOb";liOll 

2"10 ,~POltT OF '0'\I MJSSIOX r. F IXTF:.R),TM. REVP.NUF: 

nEPORT OF ",lMlS,""!U);J::R OF IXTEBXAL IH;\'f;~-reE 241 

'l'\IlLt; 12.1.-Slalu8 (J
 

'I " .... ('1)111'/ uf 11t~· Unitt'd .'il"t,
 

']'ric'a lJy The Tax l'lJlU'l Ill' fill' l'ulH'11 :-;1;1[('",; AWllj';Il~ j'xJl;r;lli"'1 or <ll'fl('lIl 11(,>I·iOli . __ 

'('JIIH.l;: 1:!3.-PrQyriJ.<:> Of ('(IN/'., iii 'I/IlItJllaltj ~Oln·t,< 011 11/1/"",[.< /1'/111/ I/"";s;'m,
 

'Ph(; '/'(/.1' ('(juri 0/ I/lt; /llift"d St(/t~·.< /01' thp- {i.<oul !Wur 1'/1'" ,/ ./Ill/t,; Sri, Jf/,j}
 

'a~CR I" ~')url.. tIl (I}'Dl'ol. 

"('lIdlllg bC!:illllillg of 01«'1113\'111':
 

·\Pllraled by (;OUJlllIMI~1l1l'r _
 .\!IIIl'lI!t.>t1 h)' UUlllt;n>rl< • . _
 !)j,
 

\Ill}t'llh.'d I;y 1101"- .:.. ,_ ~.-,~
 

TotllL _ '11111••, 

-----... ----.----------_ :"~.•C 

·\1'11C:llell dllring fi"'('a! y,.'nr: 

By Cclnlrnl:ssiooPl' .. •. .. ._ By IIlXT):lycrs . _ r,,, 

By l'Olh _ lwmrt.'r vf cl",llIg :!/!i 

S 

'1', IlliL . •
 

_ :!i8
 

p,'ct4kJO on mrrllS. __ ( 'I()~pcl ulII'ln~ liscnl )'ellf : = l~recd~lUement~

II'OI'nbJe to <':{'IIlULll'.~IOlh'r_ . '- _ 'l'otl11 __ • __ FIlI'orable to fll.Xp:l}·C?r:l .__ _ 1::1:
 

:\Iudi'h:d . _ lUi
 

W
 

T"UIL__. _ FIEl.D OFF1CES 

--- O).'{ ­ "\PI'I:.IL 1I'Il;ln,,-FIELD UFI"[CE~ I'l'n,ling lit ellJ vf tis('l1l .\"l'U r: = 

\f)p<!lIlcd 1Jy COlDllIIS!lluIH'I'________________________ !I;, ·\I'IH~lIl~d b.v fnx)I,-I,\'.'1':, .- ~'IU
 

AlJ[)('llled by ttlllb -- ~____________________ 10
 

'1'01:11 _ 

----------------- 3Ql 
__ 

-------

242 

14 

REPORT OF COl\'IMISSIONT0R OF INTm'lNAL REVFJNUE 

CIVil, DI\'rSION 

'J'ABLJ:l I 28.-Ca8CS Tccei'Jed and dil/posed of durin(l tile ji.lcal year 19511 

Pending July 1, 1950: Nutnh., 

Iu court (exclusive of lien ta><os) __ .. ._.__ .,, _ 

Xot pending in courl. (exclu!'ivl! of lien cases) • 2, 139 

Cases in ('ouri involvin~ liens • . _. " 237 Cases 1I0t ill court ill volving Iiens . .. • __ • __ D02 

71 Tota!.. .. 

-- -----_._------------------ - Heeeivcd during the year: 

Suit.., by t!loXpll.ycr~ e_•• _. •. __ • __ 

Suits i11\'O[Vill, [jeIlS . • •• ... ._ 

Cases for ~llit. )y tho Unit.ed St.lite;, •• • _ .Lien cases not in COurL ••. _•. _ 

Total - - - - .. - - •. - - - - - - - - .. --. - - - - -.... 

Total to be disposed of __ .-----------­

Closed during the year: 

C!ll.ileS ~exeh1.~ive ?f lien (':l.>;e8). _ ... .. 

Case:; mvol,,'mg hens. . • 

·fotal . 

Pending June :30, 19;1L ••. 

Pending ,July I, 1950 ---.-----.. -_~-- Received during liscal year 

Tot al. .. _.. . . _. :: _----.._---­

Closed during fis.cal yCaL . • . 14fi, 929, ·I.~O.

II, 024, 100. lHj

------._-­ Pending June 30,195'- - 135,90;', 3.Hl. 19 

1 E.'teJud{·~ h~iOk""flt(IY, Tf'Cf'h·c1'Sflip. iusoh'N1C'y, C(JrnprQIIUS(" :l.nd llquor C:'1~C'.s.

TABLE 129,-RI:sultR obtained in mses rInsed dUl'ill(l the jis/'ul !lcur 1.951 1 

:l .KllfJJl)(lT Amouuf. Ht'('fH'etl?,1 ~-\mnllnt of (tl.~(I'.s cJnjmt'd from tnxp;llYcrs re!undoo

- -_.-­ SlIft.<instltul.f>d h;' tOXPflY"!'S. • --. ._. 008 $"S5:I,3J~.87 __ " __ ...•• __ $3,!ilrl.l65.\111 

SUits 1>11(1 cI.ims b;'lbe Ol1il,:d SI.ot"s ._... I/>(0 3.170,767.08 $1,010,'121.0[, __ ... __ .• :..:..:...::

- .._/--_. ·1'ota!.. _ .. ,IN 1l.02'I.HlO.9~ ~LO~_I_~.~~

I Exnludes b:mlt.-ruptey, r(\ct·i\·cl'3hiH, inSV]\,clI('Y, oonlpfomtsc, 1it'1I, and liquur ro~('s.

·LIIl!.),; J30.-/{e81Ilts ol'/(Iillecl,'n lien C(/.~e8 dosed dllri71(J t!le j;s('/11 111'ur 1.9.5/1 

NUllloor of I Amount <>l~<'~ ooll(\('too 

Lien m..<es pendi,ll/:in ool1rt.....•__ . ._ ..••••.. _ _•••••• ._ •••/ ;2~r--;~ LJon ell.es not pending in courl.... .•...•. _._._ __ •• _.. ._._. 482 I J.IH./l3lI. 

TotaL_ ...•_.... ._••.... _. '."'" .. ••.•.. _ • 1,400I~~

J ExclUdes bankruJ'tc,r, rcoeh·crshiP. iU:fOJvuncy, oompromiso, and liquor cases. 

._e - - - • _ _ _ _ 2, 787 

. .. __ --~--.;:6,136 

_ 

. '794 

1,409 ._. __ • _ 

2, 203 _ ­

3,933 

.-1mo",,( • __..;;..---.-. :i\128, 038, S:30. 83 .. _ 18,890, 61lJ. 29 

3,349 

1,014

1,006 

260 

507

HEPOR'f OF C.OM1\USSION-ER OF INTERNAL REVENUE 243 ,. 

U 

If 

'l'AllU; 131. Cillil cases pending at the beginning and end of the fiscal 1/(:ar 1951 I 

= Pondln\( July Pondlnj( Juno 1,1950 3O,l!l51 

.­ .--1---­

!"or suit h)· the United Stntes•.....•_._ ... _...••_. __ .••• _••••••• _•..... _ 2~7 313 

1,1\75 2.250 f;~~~\~~171~~i~~~'~~~~ ~.'~~ts ::::::::::::::::~::::::::::: ::::::::::::::: 973 J, (li7 

pcn,ling In cour!.:l of spp"lls_•.•••••• _._ .. _.• __ .• _•• __ _•••.•••• 53 47 1',-1\(1111(; In Court of OIalm•...... _. __ . __ _•.... _.•.••__ .. _._ 211 246 

f~~~I:,::~~~~~.}~~~~~~~,:~: ~::::: ~:::: :::~::::::::: :::::::::::: ::::::::::~~ ~:~: I:::::::::::~~ ~~

1 .:xeludes bankrtlptCY. receivership, Insoh·eney. colllpnlmlsc, and Jlql10r Cl\8el!. 

TAllt,E 132.-NmnIJCl' of Civil Dillis-1'Oll cases tried by the Dl'partlllent of J11stice and 

number decided by the courts cl.uriny tlte fiscal year 1961 

Cases decided 

Cilsas COllTts I p(ortly Inr TOlll1 trlt,)d 1-'01' the .\~ainst 'I I>nd psrtly Govern· Oo""rn· agaln~t GQ\,' Ilh..mt crnmcnt 

District HI 13 248 court. .•- -- -- ...••••.•-.--.- --, 129 U9.1 ment 

CO\lrt.:l of Aplle,1Is __ ... __ •......• _ _.••• _._ 22 56 30 86 1'\' Court of Clnin.s •.•...• _ .•_ _ (l 11 16 

supremo CourL.._. ••••••... __ 61--·····-·--··-1 I. .:..:.==.:..: 21~1".- -.-.­ 2 

'rQ(sl.. __ ._._. ._ 167 W3 1'/6 13 352

;, CLAIMS DIVISION !, T A m.E J33.-P'W'C8S·i,1!l tax (I,~fR appealed to the United Stales Proces,~i7lg Tax 

!3oanl of Rl'tliew I a1111 Tlu: 1'ax Court of lhe United States, induclhl(l those appealed "1 to UP1Jeliutc courts, fiMal years 193.9 to 1951, il1clu,~i"e

..__. 19311 lOW ~119421 1943 \ 10H 1~1~119-l711048110491~I19M

PcndirlK oo~inniD~

or I\s"l1 )'o:<r ......__ 52 !iJ 93 IO:~ 70 roO S-I 311 28 13 10 31 :I 

"i\oddllrin~;..tt\r __ ~~~ ~8 22 __6_:.::..=_.2=.:..:: _... _. :..:..:..:..:..=.:..::::.:.:.:.:. 

']·ot"L. .... ___ loW 203 191i 141 02 ():) 54 H 2S 13 10 3 3 :1 Clo~ed: ~Ydjsl])iss',L._

=-=======-= 

76 AU 61 26 1 1 •••• •• _. • __••_ •.••...•. __ .

t

•• _.•'
 

"Y"KI'ecUsouk·
 

ment_.... __ . __ •.• _. " " 2'1 16 31 3' 1'-' 8 •• _._. < •• _ •• _

n). decision on U 0 • 

merlts.... ._... 12 24 29 15 7 12 I 7 3 2 ._ ...• _•• _.• 

·1'owL.. __ .. _ --mlJ(j"OO 71 -----;;;---11- 151 13 16 a --,-. ~l--"

r I U!,ited States Processing 'j'a, Do.rd of Review WIIS "llQllsbo'! Dec. 31. 1042. and its jurisdiction nnd UUctlUns were It>ll1,ferrcd 10 'l'II. Tn., COUl'l of tll. United Slot"" (sec. ~10, Hewnllc Act of 1942), • 

'rAllI.}; 134.-Numllcr a7ld amounts of cases shown in table 1.'33 for Ihe fiscal year 

1951. onl'/,. by class of lax arul amounts 1'nvolved .~

_. ...•._. I 

l'eJ)diTl~ Juno 30, IFiled during Ils· Closed dllrin~ Ils·1 Pending Juno 30, 11150 cal year 19~1 ""I year 1951 1%1 

~um- Amount In. Nuu.l· AUlOWltitl
 C_"., beT dlslluttl bel' dispute
 I N"'-I ber ~.""" dLsl)ute N"'""I"_='" oor dis).,ute

l'rOCCS1l[IlR•••••••• __ • __ ••• 3 S».1~2.~58 ___ •• _1 .._._._ ... _.. ___ .1..__....... a~~
 

II 
--

ill':I) J" 

.:;;~~~~~~;; Ar ~~;;~;;;;; ____ -~.~~::=~:: '--­ --.---­--- ..<---~§s~ •••- - 13 

....._ -.-­ 0---__.._ 1_ :::::: I: 

is 

244 Hf;POHT F' n~L\"S~rn,EH OF' fNTEIU'IAl, HEYENUE 

TAOLt: 1;i5.-SlfJI1/8 oj 111'()r~uill(J lu.u r«lIU pending bl'j(Jr! 'II T(U 'Ourl of / (Jrlit,d Slfdes, June SO, 1DiJl 

In proc/'ss ot preparation: Field Calellu:lr _ 11'" 

SoL fur trial: 2 Wl\~hington 'Calendar _ 

1 TotaL _ 

3 

T,.HJl.l: 

II. 

Courts 01 Xnt In OllolJiClt Iappeals It courts tOt tho To' ClIn:ults ----------1--1-__­

NlJ/lIoor Amount 

of C:lS4'S 11IvQI\'(~1

-.­ _._------..~--~--.--._._ 12 $463,1\41117 _""-'••-...----·----·1---------· -.1 

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

. -..-..•--•.• _-•..--.•. '--'-" --.---...··.-1 

TAllI.l: 1;1K-CfISf3 rCCrlllfd and disp08Nl of by Rl;or(Janizlllion B"rlioTt, 1'lim, . '811m, dllri"lJ the fisral IINlr 195/ 

Peuding heginnillK uf fulcal yCIlT • _ 

Receiv-cri ullrillil ORca.1 YCtlt . • _ J. 221 

8!19 

T\)tnl. ._ •••~:------ . . 2. 12ft 

Dlsnosed of dllrillg fiscal yea I' - - • " .• • _. _ 873 

I'entling ('lid (If fiscal .)"l'1I.r • __ • • " . J. :.?.i3 

s. ;tIS, 144 :IP 

48,rn'-~

873 8. 800, ilH. ~2

TAB 1,.­ 13fl.-1l 

HEPORT OF COMMJ5Sl0NER OF INTERNJ:U, REVENUE 245 

TA l'ILE HO.-1Jiabtlitll inllolvtd in caats 01 Reorgani20liorl Sec/io.•, 1aims Divi8icm, 

pwding June 30, /95J Taxcs . . -- ---- - - . -. _ Interest • _ 77,087.466.7

2, 865, 593. 0 Penaltics __ ._. • _ 520. 904.. IS 

TotaL_ 80,4.73, 964. 05 

A nl.E 111.-Ca.sea rfcrivcd and llisposcd oj by Bankrup/t;y alld Recdr:tr,/lip .scCUQ••, llaim, Diuision, duril/g iJ,e jUcalllear 1951 

Plmding beginninK of fiscal )'0801' • • 7.401
 

Received during fiscal yCM • _ _ _ _ _ _ _ _ _ _ _ __ __ 6,332
 

Total. ._ ___ 13, 733 

igposed of during fi'icul YCM: Closed • •• - -------------­ 5,6% Tr:Ulsferred -.. • __ • ------ --- 23 

Total • • . _ 5. il9 

Pending end of fisc!!.l yeaL . • _ ",.014 

T..,13!..1) J12.-CO-.lC8 Tt'Ccivcd /lfld disposed of by Compromise Section, Clo'ims ilTi-­

sion, durin g the fiscal year J95 1 

Pendil1f( bog:illl\illl!; of liscnl year • 4, 134 

Hcccivcd durin!> liSt;iLl yelLr_. . 2,737 

Tot:t1 __ • .. ___________________________ 0, S71 

Disposed of during fisCflI year . 2,514 

= Pending end of fiscal year. .. .... 4.357 

TABI,J: 1'13.-UClbi1iI1i invol tiOh, C7"illl,~ DivisiOlI, 

Total . _ 61, 186, &13. 17 

TABI.P. 1.1·I.-RI'~u.Jt ,1)tained in cases closed in Compromise Section, Claim, 

it'ision, .fiscal year 1951 

Num~of

~"Ymell. ..._•• ._•••••••__ _..................
 'OnJllt\'llui'l! •••••• __ ••••••••__ • •• __ .. II!) 2.5.."3.61;. f,(l 117I,OOllIl5 

~=~i~~li,:I~it~~l~=:=:::::::::::::::~.::~.::::~::::: _....__ .~~... ~~~~_~~. :::~:::~::::~:
 1'"1ll'!enl'll/rom fl'CUllll... ..._•• _.......__ . ._ ...__ •. ., I, roo, ~13 85 ••__ .•._ ••• llll·r.... ••...•_.•••.••••••• •• _••_.•••••.•..•_. __ .. __ H .7,r>f2. ,Ii __ ...... •• _. 

TOla!.._ - - -... 2,bH I 12.033,0'11.86 G,Mt,7S3.00 

:1'7:-:7 :~u r'~~ ) ':' 

- .. .. .. 
TABLE 145.-E'C]lcn.ses oj Ihe internal revenue service, jiscal year ended June 30, 196/ 

A. 

Dis!r; ·t 

.\1 00ma.. _ _ _ .. Ml101lll_ """"" . Arkansas. __ " •• " "" •. _	 .. nlll<lrnln: 

Flrwt District •••_ _ . Slltb Dlstriot ._ _ _ . lomdll _ .. Connectfcut __ _ •••••..•• . J)r~lw&r __ . 

1'1 rldA _. '"__''' 

OCOl'RI _ __ _ .. DAwnfi .. . __ .. JdBho __ "'" __	 __ . 1Illooh: 

First DL~trl t.. . _ _ .. 

l.nd~~..~:~~~:: '~.:~:~=~::=:::: :::~:=:~~:::=~: ]0",	 __ 

KlUl M _ _ . 

j{~ntnQIry __ _ . 

Tllulsltlll1l __	 _ .• Malne __ _ __ . 

~f~~~it;: ~~::~. ::~ :::::=::::~:~::~::::::::: :::~:. ~llclJlv.3n _ _. .. _ _". 

MlunC80 .•. _ __ .. :-'flssisslppl _ _ ;"fu uri: 

Flrsl J)lslrid_ . __ •••.__ 0 __ ••••• '" . 

Sf1rth I).strict __.•._ __ 

Munl.8llll _..... • __ .'" . N brnslca.... _ "'	 .. v3dn _ .._. __ __ .. •• __ 

New Humpshlre _. • .. N(m·J(' ~y:

f"lrH District __ _.__ .. .. ._. . _ I-'ilth 'UI,l"riot .... __ .... ----- '"--.. -...---_.... New Maxlao . __ __ • _.. •..._.. ....... __
 

nlarl or 

rol1orttJI'li, 

dopuUes. 

clcrks. ('~c. 

4,080, 607. all 

5,130,597.97 

1.003.009.75 

1, iSO~ 670. ~~I

306. .2-1
 J, fil, 051. 3~J
 

U08, 117. 0.3
 

t162,8%.er. 

4~, 1775_ ·18 

5,630, Bll. 27
 

2, 357, 741. 19
 

2,( •t: Oi\ 

2, lim, .3i I, (,52,Ot .32
 

1,643.651. J8 J. Jilt, 792. ·j8 

.s'I~I, "1, G9 3.101.026.36 

1.016. 3.68 -I, !lOO, !-lO. 9S 

2,'1 1, 437.~

8~. 813. 75
 

1. 8'10, J :.-t 1,276.670.02
 

6f.l1. 031. 56
 I. )1:8. li.S!t 287. 3') 

612.624.73 

1. 11 <) n72.42 

3. 'Zi:<. S-H. r,s -41t... ~:.lSlJ

45,4(;7.87
 

43,03 .83
 28.7%.14
 

16. S!oI.l. 2t 7"110.03 

H,W9.01 

24. S61. 31
 

43. lH8. 31
 ZI. !i2l.49
 

Rent Tcl gr ph 

$12,073. 02 $13.22 ----.. __ ._­

·1,7 W ....·--2~~·

5.41 

·•..··i5."oo· 

7.ZI 

3. 

61.07 

80.63 

5. 32
 

409.8 .05 2.62 ZJ. 721\. 72
 16. 3.1 2-\.410.40 n. i9 

2$, n21. 71 .4n 3t;.2G6.3 11.05 1,132.61 20. Q·t l·t, . 0 21.10 5,070 00 12.« 79.282.26 

31t.•% ·IA --.. '-8~8Z'
 

192, OOt. 2-1 23.26
 3-16 OIl 26-1
 'I. Z79. f>:J
 -1.2.30 

13•.500.00 ---_. ... _-­ 6,120.00 1. 81
 4!.. 7.1 10.64 5I,2fl>l.80 4.54 

11.10 --""25:ii33~iil .51
 

._----- ... "''''il2~i;(j7~1j 1.77 2.010.00 S.02 

Tclophono 

$7,415. ·16 

3.204. j5 

O.ml. 

35. 50.•2 I .1 .0:1 .6.779.00 

l4,eoo.73 

SOO.13 9. 14 111
 

10, 2Ii8. 6~
 

4.008 39
 

2.• 709.72
 

62, 7J1. 'Zi 

13.301. !II 

17.0m.1 

O•. :~9•. 

9. 02,~. "I 8.0111., Jl 

·1.8&rl.. 3~

7,103.00 

16, MJIJ.03 

35. bl;S. 13
 35. Sn 68
 

14,663••1
 3,-l. 1.20
 

5. H7. 63
 G. 307. tiS
 2. ("I\. 41
 -4. !32. I
 

1. 213 55
 2. 6U,.n!! 

3.738. 03 25, r.'->G. 6-1
 I.GI7.81
 

SuppUcs and 

<l(lltiPlllCut 

$10.700.43 

a 1:lO.26 

it 712. S~

16.663, ·IR 

J6,3-31.1G 

7.211.21 

IO,~OO, ·19 

5. 8(}l. (j7 

Hl,4Q{1.47 

~'2. 'H 11. Oll. 

G.218. J7 

47, aoo. &I 

9,644.76 

32, 032. 9/ 

S. 4.18. GO 7.630.07 

28. 012. ~3

H,{(H.OO 

9./76. I
 

67,357.12
 

61,4.a.-!1
 

10.777.17 

O. 101 . 00 7. 7()'i, 0(1 

10.00•. 31
 

i.1l: 22
 2. .:.r.9,OO
 5. '75.M
 

I. '12.87
 

5.4109.35
 

ll, 037. 70
 31.701.;J!J
 

3. :.i2:i. ~2
 

MiS<..'<;!. 

1allcous 

$13.681. Of 

3.192.83

.), .7. 

lon.OO~.

132, sao. 35
 

.461. 10
 6.184.39 

1,016.72 

12. fo58. fi6 9.196.44 

7. i!il. 01 

3.·li'.f,,1 

210.034.94
 

',812.65
 

11,816.38 

7.3019.32 

5,418.67 

10.610.15 

8.065.21 

4: ;39. R2 126,o.lC,. i2 17.06 atl 120. 13h. 03 8. 29. S ·1.5&'•. '1.2 

7.llll 5-1
 711,3!l6.21 I
 1.869.88 . 

T" J 

$1,407.4' .73
 

.500. oc.9. 54
 ii23, .40
 

4, 3~5. 733. 47
 b. 533. 71K (j7
 

1,1·11.6.3.
 

J.	 ,793.71
 

31('.110.7
 _,OJ. .~o

I, IUG,Ilr.. tH 

GOO. 231. 10
 

529,~.31

o 

":l 

1,('1 .. ~c. .Z7 

1,3-12. .71
 

~. 4 .5'1
 I, ·~1. 7 ,78
 

24S. 8!l6. 40
 

003,'IOO,llG 

.'l(l\' }·"ork.

Jl'ftt Vlsl·r!UL .• .. __	 4.260,4.61. 87 ' Il,1l0.7L 28·1.757.•7	 28.~n 2.; 12, f>8'J.86 \ 4, 27, il~. 14
 .'ocund Dlstrkt. ..__ __ . __ .. __ 1. 762. 60".46 I. Ali. 82	 ····-3~86· 11,21 I 141,9ll-1. 76
 1,936.60'_ 56
 .....-iji: i:.oO~63' 2.• l7. 569. 77
 Fourtcollth l)istri 't. _ __ .
 ThIrd D/' Ict. ..	 - ll. ,;0. 'i7 7S:I.2!, \. 76 1 .' 57: e<8 13, G76, 76
 

2, 736. 684. ~15 38. &10. i"l 20. ·144. 4:3 4.1~ 17,769. 9 1l.091.·13 2.8-11.33 .79
 

1'wellWRnlt DI$lrlct _ _ .•.. __ ..
 1,216,700.61 27, 61:1. 6~l 2. ·100. 00 ·1.4·\ O.·IS3.81 5. )(;1.65 I, 29~. -113. 28
 

T\V,'nly~IShllJ DI,,~r1ol _ •• _ .
 1. SO. 786. 85 nl'0.41 19. 7~.00 • .51 10, C52. i"7 fl. 62G. 75 1. Ali". 1.)(), 3-1
 :\orth ~~lNltnB •• _ ___ . _ 1. !J21. 409. 7' 

N r I, OnkQlfl _ . 1,682,220.61 701,67,1.41 116••07. 63 06. :l5 a1.1r.;.79 13.010. ZJ 61 ,4Er.l.72 &q,lJ-IS. r,G .-_.........-.- ·10.lf, 2,521. Xl J. GlO. 20 [.U3. 744. 38
 

Ohio:
 Fil'llt Olslrlol __ .
 1,402. IllS. or; 21.670.24 8,(110.00 4.0.9	 8. nr.. 10 1.6-13.307.14 " lll. 58
 Tonth ntslrlct.. __ _ •. 1,023,090.61 2tl, 83&. 72 13,160.00 161.22 1.620.27 0,177.17 1.077. Oi'll 87
 

Ek,,'nlll Dr trlet.. . •••_ _ .
 .•91. ~o 20.6:' .'16 3,300.00 8.268.81 6. flS2.12 1,('11.I r>O.57 

EI~htconth Dlllrlct __ ._ __ •. 2. G , 74S.~ 15,459 30 132.766. 2 """3,50 22. 52-i. 46 H5. 368, 63 a. 325. 0 Hl. 27
 Oklllb"mB _ .. _ _••_ ••_ .. 1.411.911 OS 11. 05;. III 13,117.60 J7.87 1.982.31 fI, 84J.. ·H; 1,5:!(1.~'~ 50
 

() n ••• • __.._...--•• • __ .. _ 1,,';00,7"9. 11
 

I'CIWS\'jVRllla:


FI t [) trlcl . • _ 1,095.802. 30 57.251. 85 100, 64 23.2\·1.1)9 19. 5!12.!l2 8.~. 056. 75
 '1' \cllth D19lrlct _. •
 

1., . Ol~. 92 M,·I, 77 .J ,(;5-1.41 2.39 18,-176.38 11, 7b7. ()7 

1,102, 756. 00 1·1. 1(l1). 27 8.301.60 """4aQi' '1,311.31 14,·I2t. 5 S,301.H
 

T\\'·lly·thlrd Dlstnct _ ..
 2. 5U. O!, .67 30. 153.13 12.01ll 00 3.00 O. :j5'I. ()() 0.856.06 , 2(lS.~
 

Illl I'Ll3nd ._ _ .
 7M. G23. 01 'i'.4'- 79 7.311.72 12. S'T 4.063.30 2'>. :lO5. ·10 , .fi2 " uth l'amllll __ _ •••••• _ . 7.5,070.01 {{J,07 .13 6,1100 00 toG ,9;31. G5 ,0'7.33 3.41' GO
 

5OIl,34 21 37, 01l7. 67 4.140.00 (1.45 2,1r.2.li-I 4,006.65 2.f1 75
 

~~~J~~.~) ,kn.tu.:~.:::-:~:::::=::~:==:::=:~:::=:::::::: 1.471.7' 15 44.971.31 ------------_.. 2.55 7, I \. 2'J 11.663.81 0.528.41
 2. GSO.. .32
 

2, ~OO. 186. 28	 OO.·m.83 I, 01il. 03 B,On 74 13,216. O'J T" First IJ': Dr. trlrt -- •••• '" 2. r,' 51 .0.).1.54
 • 'Z7. 51
 2.439. 30 l!i	 1~.03 41 13.540 Il!l 7, .... 19
 nd DlstrIc - _ ..--... ; .o:lO lL" 491.86 .16 1 62 \. 761. 60 2. . IS
 b • --- ---- -----. :«7.137. I :l.769 10 3,009.6-1
 2,02. •621. 36
 "('rmollt	 _--••_..... 2.40'1.51 .43
 1. MO. 525. 113 -- "siffg' HI. t>tifi.Q.I 1 . .45


~'~~~~i::~:::=·::.:=~::=:~:.:~=::~:.~::~:::~::: 2. Z78, ~~l.4 290.08 16.260.62 28,100 2
 ~:~: ~~. ~g '""tVrr,ln' - _.-. _. 1. 006, 743. foil	 3l\.G2 ~.:;:l-I.56 7.062. 16
 ~. In.:;: Wl'l<'mUtn.. :l, 931, 7/-1. 83	 2.13 13.075.51 1 .017.70
 • ._.. 1. 101. m 2N, 21 01	 32.1 1. ';2'2. I. 78(; 54
 

"~mln ---- ---..--- ----_...--._. 1·"tlHTlhu vi	 - ----.-.. _.----------~-.- -.. .•••••.• ..t·- 1~~~~~;l~~~~~~~~~~~~~=~~~~~~~~~~~~~~~~I~~~~~I~~~~~~ ..·······.... 2,27I.f;l 7(,().3AI.7~ 2.012, l'Ji. 1 I. 7.S-lS.29
 125,63tl,270.16 Tn I II~. li&l. 077. 4~ 2.814.200. Z} .. 

I I'r rn the approprIatIon "Snlarias nnd E•XPCJ1S~S, nnil nnoflnti'rJl:ll Rexc.nuc, Ill.-,)." 
T 14- B 

ABL}) b.- xpense.s oj the internal revenue service fiscall'!em' r.nd~d J . 30 19 ~1 ' .... ,. 1lI,e " {) - ontinued 

II. OnLIO.il'ION 11 'rURRED FOR IWrJ<:UKAL REVENUE AGENTSl 

DivbiOJl 

Mis('~l·

laneous Totol 

.013U<iATW!\'. p: 'URnE:D FOR PISTl\!C'T ti{;PI'~lt\'1 on~' OFFIOES 1 

i 

i'alories of SI1!lllli~s and \ Mi'ccllu"",· Distrir.t supcry1son. T-rr,,~l (' ·pen T.,]Cj)hnnQ TOI~J cqulllnlpnt OL1S clcrks. ole. 

nO~IOll _ __ .•__ ••••••••• _ ••••••_ ""__ ~\)i6, Q.lK S;; $20. '12.'. OJ $50. GOO. 00 $12. (12. $.\ s,'lll.\\.! $R, 037. 31 $2S.i;W.W ~l, 088. 513. Z0 .w'''ork __ ._.. _._.__. __._ 1. 379.0\!c.57 38.:l-\'.:lO 102.083.39 6,01 l1,IOS-,;7 l 7.301.76 71. .'i2.~, 80 r GOfl.·h;·'. ,10

Ph\1),t·!I'hia _.. .._._.' 1.028.'.47 h7. 9(;.1. 34 7. 51;~. 20 10.87 5.:l0K .,7 10.010,81 30. 2ftl. 86 1.i140. 635. II No·warl'- __ _ _ _ _..... nil. OM).:j3 17. 6~(i. 00 H.82:;.-4\1 _f,{) 3,216.32 1,771. 14 15~ ~{7.G8 822. &1,;. 26 Ilaltimorc_ _ _ __• __ _ •._. 1,759, .jiG. 10 go. 1~ '.79 7. ~ijO. 00 G9.M 7. vIS, 19 13,578. S7 9f!. 950. 28 1.,97·1. R3l. 77 AtlJlI1W _ .• 1.1)i1>,!'S'..',-l 51.Ub5.00 39,10-1.65 76,78 9.3-11. S I·- -83 zg l-II.1>l7.•8 l, ;1.32, 200, {Il

L(lll.i'"lIIe_ __ .• __._.............. Z. 231l, 1\72.45 rO'!. 7:,:;. "S ,~'()8, 00
 20.00 5.330,12 17: 9~3: GO 00. ~16. 67 2.·10:1.1/)5. l>S Dr-fruit. __ . __ ••_ • ._ •• 988, ~42.16 ~2. ~~'2. O~ ·1~, 7~G. 00 25,18 4.01;.07 8, 3i1O, in 12,233. M 1.129,@3.35 CIJI ~o __ _.•••••••_ _ _ 2, 177, Ol~. 01) (;3, d.l-l. 0, 1-1 • .'20,0'1
 OD. :12
 5,563.02
 16, r>36. 03 67, 07f•. 90
 2,3101, sse. ·\6
 w(lrk(ll]~ __ _•. _ • 1.022,69.'.,13 ~g.1?9.~Q 0,735.80 30.00 '1,718. OU 8,773.90 60.700. :lS 1,102, ,92,20 han'<a~ Cjt~·_••_ _._ __•..••••• 917. &:.\0. 23 1 •• 4<3. >;1 12.9<16. {O 35.05 ".3"1.43 0, 1~5. {is G7.89i).23 1, usn, (;/1 30 1'1. PauL __ . __ •._. ii!,O.~C'l39 33.100.56 23.20-1.GS 7.02 2.~M. 16 6,100.75 37.29;.36 r.62, 0'13.01 4. Gt\ 1.080.62 2.004. ill H,6f;6,70 317.113.6-1

~~~j.·~:.-;cGc;:::=::=:=:=::::::::·:::::~..::==:: 1. ~~~: l~: i~ ~i: bi~: iT; ~~: lJ&: :~ 2,.% 5.686.11 11.120.36 oS. 238. 58 1, 8T1. 812. ·16 9'lJttJO_.a_ .. .. .• _•• ~~_.~._a.. ..__•__ • • 3Hft, 27\.1. Ol ;35,01.7.02 I, 20ft 00 I,I(J 3.0&1,32 3,700.00 22. ,1:,1. 40 ·Hj)., 8:>:t [15

Vndi'tributcrJ _ _ ._ __ ..__ _ ..__ __ .. 61,007.36 01,607.36 

J7, 72~, 176.80 3GS.OO 70,393.4J 21~, O(ill. 25 15,S8fU14 10, {172, 750. 1·1

D. OBLIGATIONS IN U'REE.D FOH TECIIXICAL S'I'AFF FIELD DIVIsrONS I 

I

S~lnrir.s, Teoh-I 

DUriet oiral St3JI Odd 'l'ru\'d "'I?omcs Rent Tde mph 'r~lopIHlll Suppli')s ~ml I ]l1.j~o~l1ane· '1'0t01 equLl)nU1!it OU$ employees 

----------------1-----1------1-----·----1-----1--·-----·--1----­

.\Ilantle _ Cclln-al_ .•__ ClilcaAo __ _ _ 

_............... 

_ .•.••__•__ 

__ 

__ 

$30 .991. S9 211. \111. 38 292, !}lG. M ~l2, 6; 

2, \1'./9. 81 57n, Hi 

$15.mn,78 

23,7 6,27

r.tt\ 702. ;6 

~0.50

I. 16 

2.17 

S2, 380. 00 

2,6.8 0-1 ,it g!!:~. P4 

$2. OR3. 50 

2. 087. '~O

'I. S06. 63 

3b.38 £233.81 4, r;~(;. ~8

'. ~. 015. ,,0 215.r.n.13 

37~.·~ .. ~. ,. 

Eu. errl _._ _ _._._................... ·i20, SSg. 8'1 I, 6r}1. 2li P8.92,f'). ]1 S 82 '1,7U.!:l 3,7fill.1-1 1, ~S:J, IS 52'J.lOO.08 ~I'W F.n~bnd

~f'\1O' tor -. __ . . orth Ccnlral 

. __ .. ~_. __•• _. __ ._._••• a__ a.. a_a. __ a••••_. • . _. 

_. 

a_ ... ~;!~, ~l. 40 :11:), (;,.1. 61 

3·11, WI. 9\J 

~9, 77 l,~i.,~(). gJ 

1. Hi,/. 17 

3.300.00 

117,302.(}l 

50,709.00 

3. S!i 3.72 

3. ill 

.2,010.21 

Ii, 125, 10 

2.-530.IJ 

I, 76-l 4. ·177. [i9 

3...l2'-'- ~H

9f"'.02 ·1,m5, '0 2, ~2L 1·1 

1"" JZO. 83 C,59. 018. 0: 101, 921. 72 ,orrhwp.st 11.. 

J·.rifi" __ SOutlll·m 

$<lutbweslcrn.... _ 

.._ 

_ ..__.. 

..__ ._ _ __ 

_ 

_..... 

__ •• _ 

1:)1. ,0~3.49

:130.,109.;7 

271. 180.52 

3" " 4!\ 11 

1.350.31 

S 81" <-0 <2' -:65 3. b90. Oil 

18, :lS7. so 48.1J5. ·12 

45, .6~. ~~ fYi, 12.,1. I.) 

13.7·1 

·1.10 

5,04 

2, ~lt;:ttJ.~ 24 .1.285.04 

3.8032.78 

~,362. 31 

1.~':';7. 7S 

6, ·IOU.I;-! 

'1, Z1.5. 71 ."j,2')1..·'8 

2.f1.'lO.18 

2.200.04 

3,0S3.80 

1.168.17 

161, Wi. fA 

3'J1, 633. I:i 3:l2. 4Ji. 0.\ 

4,71. GIL 27 

Western _. .•_............. 2'J8.838.33 3.50LOO 20.012.20 73 2.926,85 4,122. 01 '1, 62G, 23 331. 9.10. 47 

--·---I-----------I----I-----I'--~

'l'olll!.._._._._..... ...._ ••_... .•. :3, [,';.1. 00·1. ~G 2';.81".16 674,120. IS 48.48 '11.201. Tl 0\3,700.50 28.607. G9 4, 3S1. 528. i'l 

I llrom ~lJo approprial,ion "Snlarios and E.l:pe1Is~s, Bureau or In<e,nlal He~'enu•. 1001." 
•• ••• ••• 

__ 

TABLE 14f>,-Ea:pentres t'f.! Ihe lrdemal rellenue .~emice, .fiscal !fear ended June 30, 19.5'f-(;ont.il)lled 

E. OllLlOA'rWNS INCURJlEO FOR OHI:EI; COl'N 'E1. FlEIJD DIVrSfO"s ) 

$olnrics of 

Obiu! Oau.usel Travel (}Xp~rlses Rent upp!i('s mid j\U.sC'(Ilh.t. noldemplQYcoo CQu.ipmrmt 11COUS '1'0] •• 1

----------------------- ----------_ . --.1----­ 1 1 

97.q 2.[6 

86.81),1 ill 

·lO~. 'nl.1. G·l 0" • 2~.l. 12 

07,050. !lS £>65. 105. 21 122,647,67 

67,074.5 

330,732. 72 235.692.87 

HI3.13.23 

88.029.0! 'fOI!IJ•• _ •••••.••.__•• _ •• __••••__ ••••..••__ •• ....__. __ 2. 3M, 017. 86 l.3. 392 01 

42, ·190.00 SI,llOO.03 ! J. 6H2. ~3 6,150.10 I 2,611,740.02 

F'. OBLIGATIONS Th"CURREJ) FOH (H~p.\nTi\CENT.\L S"ERVIOE '\"0 flELl' FOnCE8 OPJ;;HATI TG FRO),I \VA HINOTO. '.', 

Sr:-~t.j(mcJ"Y, Salaries Rllllt offices p. Ml, lIa. lllies, aud printing W/Oll.'::: To]~1

~~£:':'\~~~·D·· ·,··\\:,·.•~onU.-_•••••::._._-_••••_=-..___-...._-.._3', Ar'~,' 4

J

17.· 8

3

'91 $! 17, 229.72 ",__ ,,, .••• " _ ... __•••• _ •• •• _ ....._ ..... __ .

c.v~~" " - .. - U>Q :!'7.~ __...__ .... $1,102.0(; _ ••• d6'1.72 ...._ ..._ 820,).(3.71 $So ,3~S. 01 ri, td Inspection - rvloo__ J12,116.11 (;,74 45.. . etO __ __ __ _ •• _. • 1'17.2ll 3j 6$'(,;)ol: .65 E.cl . '''7.eJi~..... • - ----..... ,163. 7;l2.30 :J2,OO~.94 -"I,S30:od ----$i:ij· 1,919.95 __ • ••. -- 524.:i2 8-14.87 JIg, 0I·Z. 27 Jl1 r-lIigenOO Ulllt fWld 'orce _.. •• __ 7, SiB, 8S2 77 ·t;JO. 984. 81 aoo, 142. 89 200. \I;j 56, S·I(). 10 __ • ._____ !(iI, 40'). 01 __ .. 66, OIG. 11 mo, 922. 0;) E,c ss IJront~ I'" cou1wU••_. ••••• 011,016.47 9, 3.)K 7:l .... _. • 3, wo. ·1.2 _,_,__ " ••• _ ;J,220. 5-1 _•• _ __ I. 2,~ 8, &9. 472. 02 R"lI!ollJllfinAn'X'offioos.. •__ 36,~7.40 62.90 '-i,'i;0250' - .• i:70 .2 ·1.10 I;;- ••••. ;.~. 12,014.02 _._.. .. 2,23G_83 928, 70S. 41 Dcparl.umntAI .~. --••-- --•.-.-- 17,228, ,,10. 43 442,636 54 1. 7l0. !if) 7,22J. I" (;2.652. sa 1"';,221, 71~. Ix> 202, 074. 62 $374,021. 79 1,001, 26ll- 86 2, fi~'9. (;.3 1------1-----·,----1-----1--­ 24,002, 075. 6,' T(l1.~l. __ ._. ·--··----··--···---·----.• 30,9b.'l,70U!I; 1,015,211:'.9:>' 305,6f,2.3. 7,424.87 126,973.86 5.221,716.58 '109,.';00.13 37,1,021.79 1,151,6liG.GI 

39, 594, 0(;0. 2'J 1

I Frol11 the &pPrfJpria ilJn II "aluri('s Rnd l<"'.xj)cuses, Dur4~au of ltJr.ernQI Rr\Oenuc, If),r,I." 

O. HEC.\PI'lVLA'l'[ON 

Salaries HettI Telegraph Su.PiJlipsalld

equipmcnt. Tot" I 

Sala res and Ex(lCDS<ls, llmc(lU ot lntcmal Revellue, """ r., '~l. _/.' CA 87;;0, ¢iJI. 76 $2, W2, 197. ~1 1,1i87, 849. 2ll $125'c,:l(), r/3'O, ii l'n· I, 1') "~RII'?90'<!l .,••• $2,271."" 08 =7li34'1 102,1l9.9 53.769.•, . . 0 • ~!!~ , 1, u77.. :;i:.!,' " ." I'S 876 S" lb.5.77 209,252. """ , 815 {I 84 Hl, On. 7W.14 Colketors .---------.--------------- - '. ' W: '!O'1. 33~. 82 I, M\l, ll\l6.10 ,o.~.,,' 0'; 369 60 76.303.41 213.068. 2b " 09 4 3S1 'ZS-4


~~~~iSQts~::::=:=::::·::::::::::::.:_:::. 1~,~,~~Jg 7~kS~:~ ~:,!l:~go·!.~ ·1 ::jS ii:~tg:~ J:d~~:~ 2:iL'~:16 2:511:7411:02
 'rl1Ohnlcal St"a, field rorca -------..•--.--.. 2' 356' 017. G ·12,4110.00 51,' ~)6, 9~ ••••• .n 0)0 :IS o hf<'/l:{)UU: el. Jl~ld lorce ••........ •• . , sa r" (i:>'J. 515. 71 1. 52f,. 5;~. 70 :19, ~9'l. .. ' .

~~I~~~ITk ud~ ~~~~&l~3~o~w~a~n~I!~~~ ."'J 

Inglrull! W"'lhln!J1,OD....- ..-------- , •. ' ••~~~I~.~(l~~~,~D~L~.~I.~~3~~~,~~~~~~~r.~_-~7~,4~2~.~S~7~~1~2~~~9~;~3~~~I~i~~~~~~~~~~t~~~~~ro~ '. 5-J1, 500.12 ., 000. !9,~. &1 2.15,860,637. TolaL........ • ..•• 219,747, D7. 29 6 '"~',' ..... -4457 . ti,ll50.7.35.10 !O,2JIl9.361,217,87&.& 8
 

$:1 

CLAIMS AP PJW ;\Yi\·lEN'l' FROM 'rHE In;fOKDl~O Al P;ROPRI,\TlON [f} 

.\ppropriatJon Totul 

RcCund1ng loleTa"l n'VI'lJuo ooIlCCLlollS.._ ·_· . __ .4 ._. __ • $2,:.'0. ,28",,9\). 30 

[t> 

..... 

o 

Z 

o 

"'J 
252 REPORT OF COlVDlISSIONER OF IKTI~RNAL REVENUE 

'l"IBLE 14ll.-Summol'1} of internal revenue stamps issued 10 rollactors oj internal 

relletl1le and the Postmt1ster Cwcrul during the fisml years 19150 o7vl1951 

Kind 

1900 

QuanLity 

1951 1050 

Value 

1051 

-= 

U'luors: DistilltJd spfrlts. bulk 10ts•.•• DI~IIll~d sl'irlt<, cask 't~"'I)S.1 Ccrtlftroto <If tux l'uymcllt. 

'" . 1.701,400 

1, OW. 3~O

1.671,000 .'S823:irii;740:00' $3, 7,n. M5, 9'24, 

79,1,330. 100.00 

di'tlUcL! spirits for sbill' wcn~ln Will< Cll1'3..... __ f,700 14.950 (I) (I) 

Export (sces. 2S78 lllld 2885, 

1. It. C) . 36.400. 34, ·100 3,640.00 3.(40.00 Bottled·iII·bond. cxpOrt (blue 

strips) . OSI,l00 3.550,000 8,611.00 24,6U.00 IlvwJc'\·iu·bond, domest'lC (green strips) . Container or bottle st~mps

75. 21t, 000 12ll. 242. 000 713.140,00 1, 110.920.00 

(red strh),) ""'" J. 1$1,883.550 I, ('.OS, 465, 000 11, [j7{~. liSa. 5{) 16. tl66, n:;. 00 ItectfOrolloll tax llccllftcd. PUl'rto !lico .. 

.. 291. 780 

f>50,000 3.1~. 200 

550,000 

28,310, 50".00 

341,00000 

30, m. 032. 00 341,000.00 RcctlOcd. class A (tax·rrce)._. 000 1.500 (.) (I) 

Alcohol \\,:U'ciJousIUII .. 1.000 1,250 (l) (I) 

WholciiIl.le liquor drolcr', 

\\Jt.i~~.~~~~:::::::::::::::::::I 6.000 40. 6f\S. ·100 66.000 30. no. ~I()()

(ll 

SI. 271, W3.00 

(.) 

f,7, 175.41)1.50 Fermented mlllt llquor....... 48. 5f>l., 920 47,156,300 074, 3·lO. 010.00 or,o. 000, 000.00 'l'ohnC(.'O: 

lI!l\IlUfllCtllICd toboc',o . 1. 3&0. 318. 120 1.336.383,840 :33. &>8. 4~6. 46 :it, 016,451. 97 Snuff._.. .. .. 352,720.SW 320. 974. 832 7. 2,JN, 734. 25 7.543,50.1.25 

Cigars, large.... ••. Cigars. Slllf111 • .. 

. 

IcJS. 605. GSO 7. 0~7. 000 I~O, Z~, 120 8,549.000 «,4~:m~ ·16. 261. 3~6. 20 

r.l. 4~5. 00 C'JgtlI1\tt,'s. class A . 17,675, &75.700 IS. 651, 063, 100 1.236,056.012. SO l. 305. 1~O, 7t;l\. 76 CiJ;aretU'S. ehs, B .. 115. OC'O 163.100 21.741 72 17, ~02. S( 

Clr.:1HIl(C:; tllbc.s O\(xomnrgurlne: " .. lrlO 1.00 ......_. ----­ -_ .. 

Dom(·~tic. ('Qlorcd....... • ..
 10.791. 575 ---.........-~- -----­ 23. OiG, .~7. !)O Domeslle. nnCOlored 1, 2S2, 7·S:J. ()O ___________ ........
 ..._ .. 21.810.600 ·........·:go:ooo
 })r(l(X)8S or TCTlvvated hnttt.'.r__ 100.000 2.500.00 1.500.00 Pl:lying carcls._ ~_ 75, S~4. 400 -n. !lOS. 000 9, sGt'. 27'J. 00 9. 47,<. 1.~7. 00 ])o('uUJN\tnry __ ._•. _ _ 35, 71i~. 262 37.3Z7.140 GO, (,(),j, 707.00 67. 527, ~~7. 00

Stock lnlllSroc _ . 5, 2lH. 5;2 4, /S.O. 740 27, 1M, 71~. 00 31.62><.473.00 SBvt'l'transrcr.. •__ __ 6.552 15.268 311. 97l. 00 110.379.00

Nm·ootic _. 7, til. 675 9, 71~.](10 200,741.00 415.~39.00

Order r,lrms for opIum _ .. I. MO,roo I, (H3, 000 15.495, Q() 10,130.00

M,)rlllll(l11n ,.. .. . -------- ._, --­ ._ .........··':.0· .......-.--
 Orrlcr forms (or mLlrlhuona•.••. 20 

Nmional Firearms Act (sec, 2720. I. R.C~: . ' 

Mnchu,e gun~, Silencers, ote.. , 

Ccrl.aiu short "".ns..... ..... .. 100 10 

600 .-.-.--. "'iou·i.iI· 8.000.00 600.00 

Special Or occllpatlollal St~,mps... 1. flli. a20 1,519;420 ~,H5,IJOl),OO 590,2\7, 2W. 00 

TOll\1. __ .1 21.100.605,072 

I I 

22. HO, 155, 380 3.1>63,847,166. 62 7, 3U'J.l!ll2.llS4. 01 

J Value Ins('rt<l(} W1JNl purchased. , Hlrvt:! no ,noney yu.luc. 

·LlllI.I: \·17. 'osL of priTlll1ll] (l1(([ bindinll for InlernaL Hel:f31We Servire, fiscal IJear, 

1950 and 1,951 

1050 1961 

CIILSS 01 work 

Quanllt)' Cos!. Qu,mtlt)' Cost 

TJ3. 12·1. 3451 ~,), m. 60li 752.6-11. 2611 ~. OB., 012 In'u'uctlons ror tB~ returns. . 1'llX 1·~tllID rorms._..... .. . 64. 69(J. 016 3~2.l;1O M, 795.370 42t.47V 

Administrative ~onlls _ _ 1 211.23;\.610 I r;OS,861 29[,.321. f,fjO I. Ht· 039 

Rellor\.~, regult'l1o'l$. NC _ . 1. 6j(j. 003 182. OOZ 2. 40~. 2"1 2~. iSl 

T,ctterhcads. mls~'Cl!""O<JlJS binding. ctc . 31. 3~. 99a C.U57 37.121.307 M. [023 

Hcr-roductions. I 6. m. 935 33.386 6. 540. 760 30. SOl 

'(·otol. __ __•• __ 1. 018.202. 931 I 2, 730.0>0 I, \62, 831, 7U3 ~iiO

o