TREASURY DEPARTMENT 

OIMICZ air 

COMMISSIONER OF INTERNAL REVENUE 

WASHINGTON 

December 14, 1931. 

c 

Mr. Edward White, 

Chief, Statistical Section, 

Income Tax Unit. 

Dear Mr. White: 

I am sending you herewith a 

copy of the Annual Report of the Bureau 

of Internal Revenue for the fiscal year 

ended June 30, 1931. 

This report presents a good 

description of the work of the Bureau 

and its field units, as well as a detailed account of the results accomplished during the fiscal year. 

I trust you will find it interesting as well as instructive. 

Yours very truly, 

ziO giA_frwk 

Clad 
ANNUAL REPORT OF THE 

Commissioner of Internal 

Revenue 

FOR THE FISCAL YEAR ENDED JUNE 30 

1931. 

UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON: 1931 
Tnassvia Dorsteruan 

Document hie. 3039 

infernal Ream 

• 

CONTENTS 

Pose 

Introduction 1 

Collections 1 

Cost of administration 2 

Income Tax Unit: 

Returns closed 2 

Additional revenue 2 

Claims and overassessments 4 

Final notices of deficiency (80-day letters) 4 

Returns reopened 5 

Returns on hand at close of year 6 

The audit in Was n 7 

The audit in the field 8 

Settlement in the field 9 

Audit of 1930 returns 

10 

Improvements in policy and procedure and changes in organisation 12 

Waivers 12 

Conference of revenue agents in charge 13 

Uniformity of action—field and Washington 13 

Valuation division 13 

Procedure revised governing the rejection pro forma of claims 

for refund 14 

Rules and regulations section 14 

Community property 15 

Osage Indians 18 

Present organisation 18 

Field procedure division 18 

Organisation chart 17 

Field divisione 18 

Audit review division 18 

Assignment of districts to audit sections (chart) 19 

Valuation division 20 

Clearing division 21 

Records division 22 

Personnel 24 

Special Advisory Committee 28 

Miscellaneous Tax Unit 29 

Personnel and pay roll 29 

Taxes collected 30 

Estate tax division 30 

Miscellaneous division 32 

Tobacco division 34 

Appeals and review section 39 

Accounts and Collections Unit 40 

Collections accounting division 40 

Collectors' personnel, equipment, and space division 42 

Disbursement accounting division 43 

Office of they General Counsel 44 

Appeals division 44 

Interpretative division 47 

Penal division 49 

Civil division L 61 

Review division 54 

Administrative division 58 

Bureau and field personnel 57 

EX 
2 REPORT OF COMI'.nSSJONER OF INTERKAL REVENUE 

returns during the first fiix months of the fiscal year 1931 was at the 

Tate of one-half of 1 per cent upon the first $4,000 of net taxable 

income, 2 per cent upon the next $4,000, n.nd 4 per cent on the amount 

ill c.'Cccss of $8,000. During the last six months of the fiscal year HI31 

the rates on normal income tax collected were l~ per cent upon the 

first $4,000 of tuable income, 3 per cent upon the next $4,000, and 5 

per cent on the amount in exee::;s of $8,000. 

The miscellaneous int:.crnal-revenuc collections during the fiscal year 

1931 amounted to $568,188,256.83, as compared with $629,886,502.89 

collected during the fiscal year 1930, a decrease of $61,698,246.06, or 

10 per cent. The major decreases in revenue were from documentary stamps and estates. 

'l'he collections of internal-revenuc taMs for the fiscal years 1930 

and 1931 nre summarized in thc following table: 

Summary of intcntal-rcvenue collections for lhe fi8f:al years 1930 and 19:11 

&=­ "" I '''' ""'-

InoollU! tluOl!: 

f~~~a~~_~:::::: ::::::::::::::::::::::::::: SI, 211.1, 14, ~116. 60 r SI. 00ll, 3lI2. !MI. OZ 

I, l~a. SU, 11\3. 6S flJ:l. &t7, itI8. 31 $237,0'21, 767. 68 

313,10li,W'431 TotaL_________________ •• ____ . ____ • ______ 2, tlO, 2.S~, 23ll. 2li ! 1.sw,~~~1·~gl ~218,m.811

Ml~.Jlancous lntemalrevcnue: Ellntos of decedents__ ••• __ •• ______ •• ________ • &C. 161l, Il.2Il. CHoI TObneco lI1l\nufootures, Ole•• ____ • _____ •• ___ ._	 1'1, 6111, m IS

Other WOlI 460, a3~, 000. M tH 770, M'J. li2 6,U~2,6li7.1I8 ' •• ___ ._._•.•_____ •.•• ___ • ___ . _c_ ••	 113, M1, 2llD_ 71 I .. 

7~,'.!2'1,812.00

~=.~ ss,8Ig,4li7.77

Collcetu<! 

IlceeJpta undor nnHonnl prohibitiou laws•••••• 1,10li,ll1.7i 6ll6, 1'9.68 619,022.00 through ou~t01lIll otllces. __ • __ • __ • __ • Mlscol!nneous roceipts____ ••• ____ •__ •••••, ___	 13,18ll0'7 ~.311.21 8, !1118. SII IlO;IS.ln, 13, 1411. f3 , 07,041.84 

1'otel.._ ••••••• __ ._•• __ •__ •____ •____ ._ •__ ... 6~9, SIlO, bM, 8Q I b6B, ISS, 258. 83 81,898, 2'" 00 

Totul internal revenue __ •_______ •• __ •• __ ••. J.l>to' U6, 7.l3. I, I 2,~2$,nS,7MZ! I 61I,~I6,g?ll.~

'Io.ludas Income tnl on Alnaka reilrOlld9 (ael of July 18, 10If), "mounting 10 116,346.!16 lOT IQJlI And lll,3IU2IlU' I~l . 

• IoolUdOll 1;2,607,1-(\1--&1 lor lIDO andjJlI;,G52.t1 for 1031, delinquent tnles colloo~ und« repeeled la,",. 

COST OF ADMINISTRATION 

The amount expen~ed and obligated in administering the int.ernal-. 

reyCI1UO tax laws Cor the fiscal :rcar Hl31 was $33,997;785.84, not including the a.mount c.:\pendcd for refunding ta..-\:cs illegally or erroneously collected, which IS in no scnse an administratiyc cxpcns·e. The 

nggrogaUl receipts oC int.ernall'evcnno wero $2,428,228,754,22, which 

makos thc oost of operation, for Lhe fiscal ycar 1931, $1.40 for each 

$100 collected, as comparcd ",ri,th $1.13 fOl' the fiscal ye~r H130. 

INCOME TAX UNIT 

Ret1J,'NlS clQsed 

The numLer of return~ examined and closed during the fiscal year 

HI31 was 3,140,024, of which 2,496,188 were filed by individuals' and 

partnerships and 643,836 by corporations. 

This exceeds the production of the previous :rcar by 842,673. In 

part, the increascd production may be alt,ributed to the reorganiza.· 

tion of .the unit durin~ t.hc year 1930 and to thc centralization of personnel m the new buildmg. Thc table fOllOWing sets out thc produc­ t.ion, hy tux ycars: 

REPORT OF COMMISSIOJo;r;R OF INTEm'AL REVENUE 3 

Relurna cW8ed duri"" Ilwfi8c.al year 19~1, by leu: yean 

I Doll~~"eT \u... ..-oo Over I Tu,_ T • ., I	 

=K"o chAn;~1 ~'f::; l).,il:luJl' De<:lslon 'Jeopardy' ...medulod 

I

-------1-­

Ig17_ ••• _•••• __ •• _•• _••• _...... 1918.• ._ .••••••••..•_... 19ID••.•. _•. __ . __ .••_......... lll2O __ ••..••.••._••.• _......... ::lO 

3.1 

63 

9ll 

IA 

g 

16 

2ll 

IllI 

1Z'l 

21~

410 

19 

20 

'3 

50 

UT 

3~

476 

616 

421 

'41 

166 

rn 

1,llSl 1,:J45

1,968 11l21. ." _................ 1ll22._._._._._ ..• __ ..._...... 1m ._ _............ llr.li._ •.• _ _•••.• _.......... 192~ __ ••• _•. _. . __ ._...... 

9~

133 

100 

<l3~

7~9

t7 

3a 

I\ol 

Ilia 

2r.:J 

3<15 

fiZ'l 

11&1 

7<10 

7Il2 

49 

6t 

66 

103 

U2 

<161 

lIOII 

r,g l,OSO 

1,328 

770 

~29

1,326 

2,163 

3,321 

1,737 

2,2IKl 

3,Zl9 

t,647 

0,000 

1~26__ ._. __ ._•• •••••.•.... 1927••• • ._•• _•• _•• • 19'18 . __ ._. __ • ._••_.... 1929__ ._. •__ ••• • •• 1,'lO

8,232 

65,666 

'~,797

741 a,~1l1

8,01)1 

'31 

!>IS 

236 

1>3 I 

107 

103 

699 

243 

2,~82

6.063 

22,82:; 

19,1l24 

o,62~

10.675 

00,073 

1,467,816 

12,063 

:W,B:llI 

IllO,428 

1,638,211 

l:I::::::::::::::::::::::::::: ~. _ __ .._. .~. ag _~_II':J4~:l: 1'~5i~

TotaL.•• _. __ • • ••• 1I1,M6 ~~--2,12S I n,f36I2,~u,681 3,14~,02.

'Ta:<pllYers Signed agroomaDUlIO deficieooy tnSei.
 I TnpayeT'S toiled tn 1IIe DfllltlollS will, Boani or Tas .~ppeals within fa}-da:s pcrllXl.
 I Deficienoies detenninod by Doani of Tnl Appeab.
 , Delloienoy ~ed wlLhOU! wualnoUccs because 01 tmnd, benkmplllY, n~.
 

Additio-na,l revenue 

The total additional ineome tllX madc available for collcction was 

$242,893,237.01, as compared v.'"ith $172,304,836.51 the provious fiscal 

yoar, an increasc of $70,588,401.40. 

The field forccs of thc Incomc Tux Unit secured ugreements to tho 

immediate assessment and collcction of $41,002,633.22, while 5201,­

890,604.69 was assessed after consideration in Washington. The 

follo"'ring table classifies tbe Ilmount assesqed or made lwailable Cor 

collection after considomtion of return in Washington, according to 

the proccdurc involved in tbe settlement: 

J'.mO/Jnlo>So IPer<lOnt &CSs.od of lOlA! 

A-.-oww '-1.=agn,ementaeseoulod prj", III JIIIliling 01 «k/ay !lotte"' .• __ • Ill, 624, Q4. 22 A........,~ ..l.ii bII.SfIll = lIlUelUnenUl uoeu~ llUb:seQuenl r.o m:illing or 6O-clJr.y l~t\.el8 •••••••• _••• _••••••••••••••.•.•••_••• _•.. _•.•. • __ ._. .• _. ••_.. 31, 267, ~g. n 35. 

1t.. 5 

A&Boo3>menw 11lted In llIlSIlII ..bDrIl tlLIPllyel'll !>.Ilb~r ell!<:Ul.OO o.gn:eme:nta nlU' W,., oppeab••__ •••••••••.•••••••.•..••••••.•• • .. . • • __._.. 43, 520, !I'll. 78 21. 5 

AS5O>menll;!isloe<! inappen!<'l1llaJ05, Dftardoo;:l1;IQn br BoordolTas Appeals. __ • Abelem~..t and credl~ elnJJDlI Il'lcct,d .•••. .• • • .___ __ 51, aiD, 303.l3J 4, 1G'l, 71 t. 14 26.4 

2. I 

TolA!_ • __ ••• _••••.• _•••• _•••• _•. . •• • . 201, 8'll), 004. 6~ 100. 0 

. In addition to the amount 01 revenue thus made available, additlOnal taxes were also n~seBsed undor thc jeopardy provisions of the 

several revenue acts as follows: 

Additif>rlal revenue (].fse~,\'ed	 under the icopordy provlsifmll of TCII~n"e nas d"riTI/1 the 

fi~(;al years 19:10 and 1981 

19:1O I 11131 

tl nd., bank-ruPt.e1' o.nd dlssolutloQ ~Urll •_. _. ._______ Sl~, &2'2, 4BI. 67 m. 611. m 87 Relurn heJiIleod r.o be /rftudule:nUy nonderod • ..__ •.• .__ D, ;u, S22, 13 U. lIlH, 6tS. ~~

~n=:~:~::::::::::::::::::::::::::::::::::::::::::::::::::::: e;m: l~ 1~ill:M 

OrAlld toUl. __ .•.••__ •••••••••.. • . __ •• __ ••• ._______ 30'1, 12>l. 22(1. ISS 60. fo:u, 4113. 68 
-------------

5 

, 

4 REPORT OF COMMJSSro",ER OF INTERNAL REVENUE 

Claims and ()1)erasse8"menfs 

The follo\l,;ng Li~ble shows the llumb81' of refund eluims adin"ted
 

and the certificate,,; of ovcrll.sst,lssment ii3sucd, together with the
 

fLm()'lIlt", of O\"e:rnsseRSml',nt invoh"ed, during the fisca.l years 1930
 

ll.nll 1931: 

Re/und dU'imll adjl.Hfed G.'lld m'el"'~6n8"Nmt8 deflirmi"led durifl.rJ the fi~~(ll yean 1,9&0 

and 1!)Sl 

'{, 

1930 lila c 

Clnil"', _ . I N'ml/)e, I NUmWr l-'endlD~ at hcgumlng 01 }'0>:1<._ ,--- ---- __ • • •• " ... • • . __ "1' 13, 2:iO 12,812 Filed d"ring yeill_ . . .". •. __ .•. '3.7~S 42,219 

T"I.1 I" J>t, ..clJ' ""'.J __ . ._ .... . .._.... _I re, ~;S M.031 

Allowed in [~l or in Pflft.. •. -------, •.. . 1 3], 317 21,];17 'I R"ject~t1 • .. . __ . ..•••_•••.. __ 12, &fa 10, OO~ PI 

,I,; T"l~1 ,,~jH<:"~ -... •. •• . • •• -14. l~r, 31, 1~2

Pon<!i"£ at end 01 year_.. ._. -.--.- - I 12,Sl~ I Zl,819 

Cerlir.""t"" 01 over=";;smonl i:lSue<l "'hm no claim hn<i he-en B.1e~ I 30, 9~9 43, 9Qol 

....moWlt or o...-em""""n<>nl, J"l.,ml..~d on oJ) clr,,,,,. ""'1l0<l "1" _ I A"'."fli Am,,"'t Au~ten out_.. ------- • __ •• ••_.. •__ •• __ .•. __ • $124, 01~, ~l9. 63 ~Ioo, 18:, 067. o:l 

C,edit. • - • •. ,, • __ • • __ .• __ •• __ I 35,819, (033. 37 23, 71". &';9. 31 

Refund. - - --- -- - ------ - _. •. ._. . . .. .. _._i BI, ffl7, 3~~. ,2 40, (00, 550. 30 

Totgl. -"----..- -.--.-----.-•• -- __ . ._ ..• __ ._•• •••_. __ 1 ;41,520,816.12 170, 59"176. a5 IDterest. ----. -------'- . __ • . ._. __ ._____ 3Lj,~1~,6H.W 1~,4a;,~1}!.9]

Orllno'1 tota!_ .-_•• •• _ __. ••• •••• _._ ~1l3,1H~,&J1.0l! jS7,031,~81.M

N\I'",.-Tl.l" <wwuul i",~ ~e<l In claim. llIod d",-j,,~ \u< yo., ... "'" n.l,~"6,7"".6-l, M oomval'<d ,.-i,b
 $m,~:O.lOO.); tJ" p,"oeding ~""'. Olll,~ elMm, evIjLlSted <Iur:Dl; the '.~ll-(, the amoll:H, ,~j"ct<l<ll"taled
 $1(I7,'ill,M1.G6, 8. comp~Te<J wIth ~11""O!ll,1loJ2.48 t!J~ preeed Ing )-.ar. 

Thpm were n.IBO B.llowed, 9,220 coltectors' claims, of which 7,556 

reeommended ahatements or crodits aud 1,564 recommended refllllds, 

These clilims were largel)' JnuHi:rJe-item clllims a,nd in',olved 9,651 

items for abatemeut or credit an 94,211 -[01' refund. 

The balante of claims on hnnd 'lllndjusted lit the end Of the period 

is ItlI'ger thun lilst year. This llhly be attributed to the fact thut the 

unit Wll.S confront.ed witb the llecessit,y during: the :rear of closing 

returns fo:r two t!l~ :refiTS, [,nd alsQ'tQ the filet that in the produetion 

progrlim the importance of work on original euse~ far eurly YCIlI'S was 

stressed. However, directiolls huye now i~sued to gh'e preference to 

work on claims IUId the bllle,nee an hllnd sbould be lllateriu.lly reduced 

within' the next few months. 

Final notices oj deficiency (CO-day leffer8) 

During the yeer 26,670 finlil not-ices of deficieney (5O-dIlY lett-ors) 

were mlliled by thc Tneorne Tax Unit. This figure eompa.res with 

13,658 r<JI(lflscd during the previous fiscill period. 

The increase over lilst year's totnl in the number of 50-day let,ters 

issued may be lluribllted to t1t> fBet that th(l work in re.sped of 

returns for t-wo tas years hlid to be eompleted during thc fiscal veal' 

1931. On or before Mll.rch 15, 1931, the periud of limitation; un 

assessment expired for taxos on Incomes for bath the calendar y-elirs 

REPORT OF COMMISSIONER O}' INTER...AL lWVliNUE 

1927 and 19:28, as a resnlt of t-he cutting down by the revenue Ilct- of 

1g~$ of the limitu~iol1 period from three yelll'S for Hl27 to two ..venn! 

for 19~8,

Tn previous )'eo.rs the rnle had prevailr.d of llegotlilting with taxpO,yel's for dn extension of t.he pe.riod of limitation 'within whieh final 

aetion might be t-Ilken, However, during the peliod eovered by this 

report no waivers 01' con3ents were invited by t-he b-..:.reau. As 0. 

matt.el' of fo.et, they were negotiat-ed only' upon the initiative of t-he 

taxpayer, who was required to show in writing gooJ ltuJ ~ubste-ntif11

l'CaEonS why his ease conld not or shonld not be clo'led wit-bin the 

stlitutory period of limit-ation. Aecordingly, final aet-iou was liJkeu 

in a great many Cll.::ie::; in which, aecording W the rules preYailing in 

prior yeaTS, the not.ices of finol deficiency wonld nat haY{'. been 

l'elcased. It is believed that there Ure many advantages in tbe new 

procedure follo-wed. Bas('.(1 llP(lTI Pflst- experience, it- is believed t-hut 

in mony caseS in ",hieh wilivers might hllTe beell negotiated u Eettlement- would not he.ve been effect-ed during the ext-ended limitl1t-ion 

period and the release of the final notiee of additional taxes due wonld 

merely hase been delo.yed. 

The rat-io of petitions filed too ~he number oi'60-day lett-ers issued 

during the yea.r w~s 35 per eent, as cmnpared wioh 30 per eent during 

the fiseal year 1930. 

It- is enticipa.ted that it will not be nect-sso'lJ'. to issne large numbers 

01' 60~day letters in the elosing mont-hs of the next- fiscal period, 

According- to the pl'odnrt.ion y10n adopt-ed for the Income Tax 

Unit, the field forces mnst move all cuses for 1929 w Vi'asbingt,on 

suffieiently in ad-mnte of the e},,-pITat-ion of t-he period of limit-at-ion 

on assessment to're,rmit careful review, propel' adjustment5, and 

appropriate prelinllne,ry discnssions with tll.xpll.yen; in \V1I,shington 

bei'are the release of the finnl notices. 

The fallowing table shows the number of tax years involved in 

petition::; filed with the Board of Tax Appeals dnring t.ht'- fi"cal years 

1928 to 1931: 

rax 1'~8r II '"~ 1 1n2\) li3(j 11131 TlIJ )lear 

__ '__ ___ . n 62 I~ 10 1\1'.10 __ ..... 191,-_,_ ~~9 89 47 :IS l~n _
 1911' .____ 47~ ll8 ~7 SO 1~Z8_ •• __
 IP~I' . .. 95~ 198 g9 1~7 1111'.1 __
 l~JL________ 82:.1 1(1(, ~I ;0 ,ono__ . •__ .,•.
 IUz.! •• 1,8H :Ili~ ,9 105 1931 ., •
 JO:,"j __ . __ . .._ 4,636 579 159 IH
 

1~'2L __ .._ ~,271 I,HI "79 ~2 TowL-_ M,J;U! 8,1441 5,8101 l~,l~ 192,;.. __ .____ J,OlXI 2"a l,O'iH (,11 

Ret'urns reope'fI,ed 

During the fiscal )'car 1031; 73,475 :retnIns were l'eop(>_ned, f(1; cOnJpfil'ed with 115,953 during t-he previous fiscal yea,r-a decrease of 

36,6 pel' eent,. This decrease was aceomplished despite. lUI inereaEw 

of 3lL3 per cent in tbe number of returns erased during the year and 

may be regarded as a, clear indication of more aeeumte closinb'S ur 

ret-urns. ­
.. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The table below summarizes, by tax years, the number of returns 

reopened: 

RetUrN r~Qpcned during/he Meal year8 1950 alld 1981, by tax IIcczrs 

6 

,ro' TILl ,,<lB, ,= T~I yoar ,roo 'ro' 

Wl7 . _ IOZL • • •__ "" ~, 3. ~M 8.180 19~5 . . . . __ lOIS. •••• ,_ • 6. 0.50 13, 23l 

I, 1~O 1.442 1,016 I. Ul 19lD. • • •••• __ • 1~6 II1'J7 __

_• • .". _. __ .. _ _ 7. Sll~ 3~. 3M l!12O. ••• __ •• _. 1,~ll'J %1.368 4li,2M l~l . ,. :1:1.800 • _ :'''1 gN · 11nS. ••. _ Llilll " 1922. ..•. _ ,~ WT.I. __ •• _ "00 Total. _ ". 4, '281 , 73. '7& ll~ lW

1 

Returns on hand, end of year 

A compll,rative t,able of Tatums for nIl tax yenrs on hand Ilt the 

close of each of the pllst five fiseal years follows: 

RelllT1l.'l on hand on Jllne 80, 19t7/o 199/, by Ira lIears 

"" Ta~ year IIY.:l> I 1929 ,~o I Q~I

1917__ .. • __ . . .____________ &21 10. 185 147 142 

1~IS • •• ._. • • • • • __ •• B61 :l.I!~ Zll 2'l'l ISO 1919 ._._••• • • • • ._•••• ._ I,IM (9:) m Z;O !7( 

1920 •• ••• _•• _. • • ._. 2. tel (137 400 307 i'\l8 

i~::: :::::::::::::::::::::::::::::::::::::::::::::: J l \. m ~~ \ 192~_ •••••• _•• _•• • • ••• 1ll7,,,,",7 15.GlU ,5,0111 1,828 f3.5 

!m:::::::::~::~~ :i~~ :':[~: ;:~:~.'~~ ,~jrn TOlal •• __ • __ ••••••••••••••••••••••• _••••_. (H,~6 328,18(; Z;O,4(7 ZlI,89J BM.701J 

1 

I FIgUml aU IO/!(lmplel.e. ~lll<:lllhe I"NlimlDllry ..-orl< against Iho ""turw lor the y..... lual pr~'I'1ol.1S lO lbe 

eod or tile JlI/::fl.l J'Ml' """ "a, boo oomplolOO Iillbln lbaL a-l yl!W". . 

Return's pending for the tax years 1917 to 1928, inclusivo, are 

reg&l'dcd hy the Incomo Tax Unit ll..S prior year returns, since &S a 

geneml rule the stlltute of limitation has run in rcspoct of these roturn.s. 

The work on returns for 1929 is regll.1)ied as part of the current 

work of tho unit, since the period of limitation on assossment has not 

expired for these returns. Tho number on hand appears largo by 

comparison to similar balnnees of eUITent work pending at tho close 

of preceding fiscal years, This is accounted for by the fact that an 

unusually la~e number of 1929 year roturns were sent to tho field 

for in"Ostigation.

On Juue 30,1931, tho returns for 1929 and prior years arc distributed as follows: 17,540 (1929 returns qnly) ",ith collectors of internal 

revenue for audit and investigation, ~G,(j55 ill "rsshingeon, and 204,014 w:i~h royenue agents in the field for lllYestigation. 

The statutory period of limitations for the assessment of deficiency 

taxes for the calendar year 1929 runs for the most part on or prior 

to March 15, 1932. The lncome TfL'C Unit's field force must complete 

its pllrt of the production program invoh'ing the inYestigo.tion of the 

REPORT OF COMMISSIONER OF INTERNA.L REVENUE 7

204,014 roturns for 1929 and prior years in suiIicient time to forward 

them to "\Vashington woll in advonce of the dat.e.s upon which tho 

statut-e of limitation Yo·ill run. 

A-udit in Washington 

The following table presents on analysis of the returns, original 

and reoponod, pending in the soveral divisjons and 80ctions of the 

Washington office. A reduction of 55 in tho roturns awaiting ori~inal audit and covering the taxable years 1917 to 1921 was accomplished 

during the fiscal yoar just closed, 85 returns boing incomplete at the 

opening of the fiscal year, while but 30 were pending at. the close 

of the yoar. For tho years 1922 te 1926 there was a reduction of 

4,617 original audit returns, the halonce of rotum.s on haud at the 

beginning of tho year being reduced from 5,180 to 563 at tho close 

of the yoar. 

OriQiflld and reopened retllrrlB undlJ1" eonBideralion in JVaahinQlofl, June 90, 1&91, 

by tra yeara 

'Ta~ year 

'Talol

",...,

allJuaLmoo' 

secLiau 

Vol11ll1lon 

division 

CarvoraLloll ICawalldllLed r~LunlJ ",turw 

Iml1vldllaJ 

roturos 

I J,Udil ",\"low division 

Ta'X yea,rs 1917 to 19.91.-The c&ses of but 13 taxpayers invoh"ing 

the excess profits tax years 1917 to 1921, inclu6iYe, were under original 

audit consideration in the Income Tax Unit at the end of tho fiscal 

yelll". These 13 cases involved Il. total of 30 tllX yellrs, as compared 

with a wtal of 33 CIlSCS involving 85 tax years pendill<7 bofore tho 

Incomo Tllx Unit at tho boginniug of the fiscal year. The 13 cases 

which rCIIlilincd under considcration were those of very largo corporn~

~ions which iu....olve intricate.questions of law, valuation, and II.CCouut~

mg. Eyery possible effort is being made to accomplish the closing 

of theso clI.ses at the eurlie6t practicable dato. 

During the year 6,817 returns for the tax ycnrs 1917 to 1921 were 

reconsidorcd, priucipally ns a result of claims filed by taxpayers. 

!Ii 

I;


I 

I!
 

I, , 

• 
REPOUT OF COMl\tISSION'ER OF INTERNAL REVENUE 

Taz years 1922 to 1926.-Tbero was e. total of 295 cases involving 

t.hcsa tllX years under ori,...inal audit considerfltion in the blcomc 

Tux UnH at the close of trIO voar. Tho 295 cases coyered SG3 tllX 

yellTS, 11.5 shown in the tabID abovc, The reduction during the JiSCII! 

year in the number of tax years under original audit cousideraLioll 

'lmounted to 4,617, or 89,1 Pill' coot oC those pending at the beginrung of tho year. There is maintained under t·be imlllodillto supervision of the defuty commissioner in charge a control on each ouo 

of those originu audit eases, as well as on the original audit cuses 

involving the excess-profits tfl...\: ycars, und close attention is givon to 

oach ease to iusure that there is no unnecessary delay in the disposi/'ion thereof. 1\'nere it is ill the interosts of the GoVel'lllllent to 

comply with requests of tllxpayen; for extensions of the statutor)" 

periods of limitation on asso~sments, such action is taken, but onl~' Upon specific a.ppro~1I1 of tho deputy commissioner in chllrge. If 

upon examination of the facts in the case it deYelops that tho cllse 

can be closed ",ithout further extonsion of the statutory period, tho 

taxpllyer's reqne;;t is denied. 

T~ a'Udit in t~ fidd 

On JUlie 30, 1931, there were 204,014 returns for 1929 and prior 

years pondjng for .eritieation in the offices of the 38 field divisions 

oll,he IncOlIle Tax Unit, eompared with 145,992 returns for 1928 und 

prior years on hand June 30, 1930. As stated before in this roport, 

more of the 1929 returns were se}octed fOr field attention than was 

true of prtwious year returns, 

Thero follows a statement, arranged by field divisions, shOWing 

the number of returns for all yean; on hand at tho heginning of the 

fiscll.I }'ear 1931, the number received, the number disposed of during • that period, and the balanco on hand at tho and of the fiscal year: 

Retl.<~ received and rlUP08ed of during 1M ji.,cal year 1981, 611 ji.,ld divirio7UJ 

Jl'jll1ddJvWon 011 halId Uece.lved T<ll& til be Dls~of Oil blllld 

lilly 1, Ill30 durlDr )..., dllIpmed of durlJ:>g yeQ lune 30, , ~" ,., Athlnl<>. ,••••••••• • ••"""" ••• l,llll:I 3,IlU 4.101. 3,lell I. 7&1 7,110 12,411 19;~7 -13,Ml 6, S7G 

7,114 :.l5.IW 32,3l3 18,168 !=1:~:':'::::::::::::::::::::::::::::::::1 'It,US 7,IM 18,S94 26,<HY 18, 11M Buffalo.•••••••.••••_. ._ ..•••• __ •••...• .,1:U U,!lti\I 18, W3 10,680 8,313 ','" lo,r.Il2 2'ol,l<llil BY,HI ~.6M g~~~~~~il:::::::::::::::::::::::::::::::::: a,IMl 7,~tl/j lO,O:U 7.286 Ie, 1811 

Clevclnnrl ..•••.._.•• •••_. . ... _•••_. ',,," 6, llU 11,&6 16,Y5Y Il,002 Oolum 6,1l~7 hin•.•••••.••••._•••••..•.•.•••••••.•• 1.1:1a I,Y78 3,101 l.032 Dw"••............ I, lOll .. .
 O. 1>40 16, Ilo88 2[,. 2Z'l lB, 723 ~vor••••• __ •••.•••.•••••••_•••• _••••••• _. 0, '" DnLrolt•••••••••••. . __ .••.•••••••••••••• S~O " O~ t, \I!IO 3, nu 1.~16 1, ~9 21,.9'n 2\1.211 21.755 Gron....boro. ••.••••_•.• • _•..•• 7, M6 1.ll6ll ',010 ~,5Il5 4,1~1 ,,~ nOllolulu ••••••••.••.. _.' .•••••.•••••••....• ~26 I.~'f 2,:100 767 1,433 870 B, Wll t,86\I :<,007 

f~~:~~.:: ',77~ 7.ll66 12,2&1 7,f~1 :::::::::::::::::::::::::::J J,fH9 7,188 8,&81 5,538 ,,~

"

"'"

S.roo S6.170 it,1iM 2'I,«g "" 

17,J)7 1.;l(jI' 4,2\1(1 6,1\.17 3,1193 

008 8, S3Il Ill. 8313 II, 033 ','" !1E~~~:~~~:~~~~~~~~~~~~~~~~~~~~~~~~~~~~1 <,'" 2,"2 ,7,218 ll,lltIO 11,136 N'eWl1l"k•••••••"" ••••••••••••_. __ •••••••••• 6,G82 13,4'i'O 19,161 11>.QS,(, ",. ,~. New 811""" ••••..• .. }.,'",.... Orleans... _.••...• ••••••••••••••• 1,682 11,161 lJI,li3:l 1l,03lI .... 3, Iz:l 6, 2011 8, 332 6, 7(,3 I,S70 14, I l~ <lIiI. 113 711,22S tQ,7<i3 

i,:~~~~~:~~~::::::::::::::::::::::~::: 16, 

2,6013 

lSI GO,OO2 

6,~

~:1'23

1l.4P1 

43,700 

6,«1 21,4JJ "'M

',", 

REPORT Ol" COMlIlISSIONER OF INTERNAL REVENUE 9 

. Ollhand I n..-eln•.I/TII14lt0b6IDlsoostdOlIOllblllld 

July I, 1530 dllliD& year, dt.]l<lSOd of durin, you Ju1Wtfl" Field dlvblllll 

OlIUlba •• •• _••••• __ Pblladelphla.__ _.. :_ ••••• _. 3.213 

g,~l 9,aas 32,!\I.5 

12,l7l 

t2,3-ld 

8,W! 

2'1,717 J (;8J H;m 

PHtsburgb••••.. _........................... Rlchmond•••.•••• __ ..••••.••••••••••. _..... St Louis••• __ _._. St.PauL••.• ....••••••••••••••_ t,WII 

1.....2 ;l,m7 

2,119', 

11.31">8 

5.500 

9.~Zl

7.0tl~

1~.407

7,D.lo8 

13,1J9 

10.081 

11.200 

3.770 

~.:n~

~,3:l8

t,2UI 

3,2!18 

4,S6J 

3,743 saJ~LuhC!ly•••• _ ._ ••.•••.••••••• _ '.... S!lJI }'l"anolsco•••••••••••••••••••••••••••• __ Seat!le••. _.•••.•_........................... SprlnglWd.•.•••.•••.•• _••.•••••••••••• , Wichita ••••••••••••.•••...•••.••••..••••,... 

1.71d 

O.(OS, I 

2,668 

l,M1 

1,188 

5,0Il2 

16,398 

9.286 

:l,M8 

4.131l 

I). 50S 

2'l,43(1 

II,PM 

~,~.'oO

6,321) 

t,"'l8 

13.QH 

0,000 

3;243 

~,100

1,S70 

8.462 

2.915 

1.807 

1,220 

Totu1 - - - i-1OO.2tiO ~31l3 617,Oz:l! «9,4~g I ~1&1

The returns in the field on June 30, 1931, were distributed by tax 

years as follows: 

Number 

T:ox year- o(."lurns 

1921 lind prior ycnrs•••••• • __ • •• _. •• ••• 74 

1022 to 1926, inclusive._. __ ._. ... . __ ._._ ...._. __ 756 

1927, ••_ ~_. __ •••••• • _. _. ••••• __ ._. ••••• _ 864 1928._. •••• •• __ • • • •••• _. ~_. 2, 730 

1929••• ••• • " • ._ •• •• _•• _. _~.' •• __ ._ 199, !i90 

1930 nnd 1931_ •• _. __ • ••••• __ • • _. ~~ __ • __ • 24, ISO 

To!.nL_ ••• __'. __ • _••• •• ._. _~ _.: . 228, 164 

OC the above ballUlce oC 228,164 returns, 27,777 had by JUDe 30. 

1931, been made the subject of field cxamination and were pending 

in the following status in the offices of the agents in charge: 

Number 

Returns pending- of r6turn~ For review . __ • _..__ .. _~ ~__ __ ____ ._. . _... ~. _ 8, 934 

For typinS_ •. __ ..... _. ._ .. .... . __ ..,. 7, 990 

For Iigroolllllnt or prlltesL•• •.•••. • • •• __ • • 6,871 For conferenCll . __ . .. . 3,982 

ToLal. __ . . . . . . . . __ . 27, 777 

Changes in tax liability were recommended by the field forces in 

160,901, or 35.8 per cent, of the 449,459 returns disposed of by the 

field during the year. In 126,180, or 28.1 per cent, of the changed 

returns, taxpayers agreed with revenue agents' conclusions. 

The total additional tax reeommended by revenue agents during the 

fiscal year was $295,338,223.99. For the fiscal year 1930 thc field divisions recommended additional tax in the sum of $207,220,446.39. 

Settlement in the field,-An interesting study has been eondueted 

over a period of several months to establish the number of Cases 

IUld the ilIllount of tax involved. in which, after consideration in 

W8Bhington, the agents' recommendations Cor deficiency taxes are 

approved and tbe taxes recommended by the field are' assellsed, 

In the statement above shov;.mg the ilIllount of deficiency taxes 

to which the field forces secured agreement'l, the am'ount is stated 

8B $41,002,633,22. But t4e true figure is represented by a sum of 

$41,002,633.22 plus approximately $90,000,000, this latter amount 

representing the sum wbich was assessed aCter review in Washington, 

upon the basis of the reeommendations of revenue agent'l' reports 

that were not changed in any respect, 
---,...,....,,-.. ,-I~''''' ~.

'''''_l~JUl''l~R··UF I1<'"'I'EIl.NAL REVENUE 

It has been .-;ery costly to the taxpayers inYolved, i.?- additio~al interest, to have these ca.ses move through the 'Vashington umts 

before assessment. Efforts to close CIlSCEl by agreement between 

taxpayers and the field forces will be continued during tbe coming year. 

A'lld'it of 1930 returns 

The filing period {or 1930 calendar yeAI returns ended March 15, 

1931] and a total of something in excess of 2,500,000 returns have been 

or will be forwarded to Washington. Of this number 1,344,526 had 

been closed by June 30, 1931, aod 105,624 Were in the offices oCintcrnal 

revenue agents in charge Cor investigation. All Hl30 returns which 

are tQ ue examined in the field will be in the possession of the revenue 

agents at 8. very early date. 

During the year in several communications to the field agents stress 

was hurl on the importl:l.Dce of the work on individual returns. There 

is quoted below a letter fOn\o"arded to agents under date of October 3, 1930: 

My DEAl!. MR. ~: TIllS appears to be an appropriate thne to iuventory 

ollr work of investigation in respect or the 1929 returns. Approximately 700,000 

will be sent to the field-something O\'er iJOO,OOO individull.Is and less than 100,000 

corporations. Of the individullJ returns, about 290,000 go t.o collect-ors and ovcr 300,000 to revenue agents. 

So dnring the next 12 month", revenue agonw will exam.in(j the :rt:cordl! or more than :100,000 taxpayers for 1929. Over three-fourths of t,he returnll to be 

examinl'rl will be returns of individuals. 

Our undertaking against indlvidualrct1J.rlls ror 192'1 is particularly lUIlbitious/ 

and we are impressed more Il,lld more, 8ll we cOllljider the subjed, thnt the fiela 

of inqniry in respect of the individual retu:rus mnst ue covered morc t.horougWy in the fut.ure than it has been in the past. 

From the volume "Statistics of Income" prcpll.red iu the statistical section of 

the Income Tax Unit, we ascertain that for the year 1927, D14,154 individuals 

filed returns reporting income in e:li:cess of $5,000, whilo but 86,074 cnrporatinns 

reported incomes in exceas, of tha.t figure. There follows a segregntiou nI the 

above figures t1mt should assist you in vislJ.:Llizing the comparisnn: 

--;:'UWber of Number or Individilll\.s COlPOl1ItiOll! 1 reporting net reponing net touable income tarabJe InlXlID& 

in exoos.s 01 in exCB<' of I $5,000 $1>,000 

567.700 21,600 202, {ffiI Z7,L1L W,J23 12,

,...

LI8 "on lll,216 :::~~;~_;!!i!:);!!!i::!!:!:!!ii!;;!-!;;I 7.870

M' 1.1:N '" 1.G42 1­ 914.1~ 85, Wi 

III passing, may.we not recommcud yon:r intereBt in the book of statistics from 

which the above data is taken. It. £hould assist you to contemplate and plan your work. 

In the CBlies oIindividuals we do IJot 80 often :find the carefulacconnting records 

that aTe nsually available a~ to corporll.Lions. Ver}' often, therefore. our work of 

cXlUIlining individuRls is purticolarly diffiCUlt. and at t.ilnes it closely Il.pproaches the character of an iuvest_igo.tioll. 

We may consider that it, will be wisc during the coming year to engag(; more serionsly npon t]Je e:li:amination of individuR.l (;ll.Bes. We will have, as II. rule, but 

the OIle year to exaIDine and we shonld be abk to do ou:r work mure thoroug-hly. 

• REPORT OF COMMISSIONER OF I,STERNAL REYENUE 11 

A carefully examined case, a wcll considered report" and a clear record must 

result in closing more satisfactorily and promptly a great many cuec&, and shonld 

avoid requests from WiI.'lhington for supplemental reports. 

As a resnlt of 0111' work in past years npon eorporo.tioll cases, Rnd ll.B a (,onse· 

quence of t.he greater intcrest of eorporntions in the careful preparation of thcir 

retnrns. we obse:rve that more acellmtc =d more complete retnrns are filed hy this 

class of taxpayers. So ma)' wc anticipate improvemenl, in t.he individUll.l 

returus that will be filed as a result of the more eXRct int"rest we are to manifest 

in this type nf report. The edneatinno.l valne of onr work lIlay not be measured 

uut it must be tespccted. A poorly prcpared :retum by Rn individual reporting 

la.:rge incomes should hAve considerable weight in dete:rmining the type or cxo.miuation to be conducted. 

Vle should, of course, plan our work for the coming year based npon our ex­ perience of PlI.Bt ~'ears, and nnless we avail ourselvcs of our observatiuns during 

the pre\'ious yeRrs, we ho.... c not complctely responded to onr duty. 

There a.:re ecrtain individnal taxpayers whom we can not reach during long 

penods.,...-men Rnd ,""omen of wealth and la.:rge interest!; arc habit.ually o.bscnt 

frorn their places of domicile for wany mont.hs of t.he yea.:r. You will be enabled 

to handle the cas"s of such indi"iduals to best advRntage if )'Oll plan at ollee the 

approximate tilllC to uudertake t.he examination of such ea~es. Arrange at the 

en.:rliest practicable date to begin tho Il:li:Rmination of largc eorporatiOllS, estates or t,rust.s, and par1.11erships, and espeeio.lly of the two latter claases, ainco )'OUr 

iuvestigalion of the actual t,R:!::payera in snch caSell must await the eompletion of 

your work against the trust or p(lortnership c~s.

Whcn we Icarn o{ a death of 0. 'Wealthy indh'idual with mRny interesh, who~e

ease may be difficult to close, we should interest OUl'l,cl ...cs at once in beginning our work. An examina\.ion in such cases willl\Ssist, in closing the cstate. an,l at 

the same time will prot,eet the interests of thc Govcrnment. (See section 275 (b)" 

reveUUe act of 1'128.) 

You will recognb;e that it is qnite important in cases where fraud is suspected 

to uudertake and to proceed as promptly as possible with examinations. 'We may 

not conclude in such cases that there is no statute of limitatiOILB running Rgainst 

the Government, aince it is often difficult to provc fraud. If there is no fraud, 

the statute of timitations is running IUId the rights of the Gt>vernment may be 

defeated. 

Remember. please, that we lIUl.y not initiate negotiations looking t.oward an extension of thc statnt,e of limitations in Rny single CWle, If thc statute is to be 

extended, it may be douc onl)" upon the requcst of the taxpayer, and we mU5t in 

each case insist thAt his reason5 for asking the extension bc sufficieut. But we have alread~' writtcu you npon the suhject of wah'llrs Il.ml know that you will 

completely support the dep(lortlllent's and the eOlllmi85iollCr'S determinlLt,ion in 

that respect. 

There shonld be eompletc accord uetween the field and W/l.,\;Wngt.on foreBS., 

We should prefer f,hat if yon questiou at wI the wisdom of our plan against the 

coming year's job, you write ns f:rankly and completely upon the snbject. You' 

!Da:y distribute copies of this letter to yonI' personnel and they II.B well RS yon' arc Invited to comment. 

We look forwa.:rd confidently to that SlWle vigorons and honcst effort that has 

been so evident in past years, and with complete RSI>uranee t.hat Ollr work will be 

dnne well wit,hin the timc limit set uy t,he statute. YO"I will please, in any event, 

ackuowlcdge receipt of this letter. 

. The 6gents in charge unIHumously indorsed the program outlined 

In this letter, which was fully justified by the statistical data sho....ing 

the work in preYious years. . . Until recently agcnts haye been disposed to conaider work upon 

mdiyidual calleS as work for thc less proficient men. Work in the fi~d upon individual returns in a great many cases demands the hest 

ability that is IlYailnble. As a rule, the records of individual ta.xpayers are not maintained with the same care that corpomtions must 

exercise. Nearly all of the questions of law that are often so troublesome in corporation cases ",'ill be encountercd in individual eases. 

The rules for classification or selection of returns remain unchanged 

from those discussed in last year's report. The responsibilities of the 

7IH34--31--2 
13 •• roo.:PORT OF COMl'oU6SlONI!:H m' rNTioRNAL REVENUE
 

collector!!' forcos IUld the revenue agents' lorces appear now to be ,I,
"

exactly defined. Both of tho1SC arms of tlle sen'ieo should now uo ublo
 

to oI'gWlizQ thoir forces 1.0 meet tlle necessities of tile work assi"'ned to
 

them Ilnd to establish find IIIaintain permmcnt foroca. '"
 

Improvements in. policy and procedure and eho.ngcs in organi2atiQI~

Compromise of taxes.--0n September 22, 1930, instructions, ill 

the	 fOJ'nt Ot R commisllioner's lIumeogrnph, were rol&lBed to tho 

field	 forces to make immedio.te e:-:;oHllnlltiom, to dotennine the 

fimmciu] condition of the proponents in caSeS where offers in compromise	 were filod for incomo lll.:\:es mDountinJl; W more thfln $500. 

The	 instructions contomplate complete cooperation of rovenue 

agents' fOTC£S find collectors' forces ill this relo.tion nod renl b.mefit 

Wll.S	 immediately appareut in consequence thereof. The rules loid 

down should· completely protect the Govenunent'R interests and 

6:o.;:pedito the settlement of compromise cases. 

Waiverll.-on September 25, 1930, the following IAttor was ad­


dr(l3'led to intoroul revenue ftgents in c.hll.rge:
 

Reference ig made to I. T. MimeGgTlI.ph. R. A. No. 654, dll.teLl M",y Hl, 1'J3U,
 

which ~tllol<.JS that after December 31, 193U, eOlUlent agree.'1lcnts or waivers will
 

be exeeutoo in the diseretion or the eOlnmi&ioner onlv.
 

Effectiw imll1edill.wly, the gent:rllol prOVisions: of-this mimeogre.ph will be
 

ohserved and no negotiatIons looking towllrd the seeuring of waivers will be
 

undertak.en by It. l'epresentathe of your offie\> unless the IUlI.t.ter 1B fttBt d.i~eul:lged
 

wJcl.l you and the pla.D approved b.y you.
 

You should not approve the plan unless the dreuntstnnep.q and er:lgencias o(
 

the ell8e dearLy RUpport and jut<ttfy lIuch aetio\!. In any CllJl,e, i. a., where you
 

conelude thflt there ill jUlltification fOr an agreement extending the lItatute,
 

yoU will please prcJ)lU"e a eornplete memorandum of ~hl: r:lrellIn9ta.nees and eon.
 dtUOll/l tbat jw;tify the Undertaking. Sueh memorandum will beellDle 1\ Pl\rt
 

of the file in the elllie.
 

I !!l11Lll 00 Silld t.o hll.ve your comment eoncerning the probable ~lIeet of an
 immediate adherence to the rules bere dlseussed.
 

A detennllLtld campaign wo.s waged during the year to ILvoid 

entering into agreements with ta;\-:p'o.yers to extend the liroito.t.ion 

periods. The unit is confident that if it cnn bave the proper attention 

to lUld c.omplia.ncc with its requests upon taxpayers for dtl-ta, tha~

waivers will seldom be needed. 

Fewer waivera were aceepted during tho IH,St fiscal yOll.l' than in 

any Ytlll.r since the waiver provision was enacted in,to law. As a 

general rule, there sheuld be no necessity for extending the 2·yellr 

atat.ul..e of limito.tion by means of waivers Or cunscnts except upon 

the urgent roquest of taxpayers who dASire to cooperate whh the 

ullit in the most expeditious detenninntion of their to.x lio.hility 

but who, because of unusual CircUJnstflDCes, ara unable to furnish 

dutl}, required by the unit within the period allowed by Jaw. In 

the cases of lo.rgo corpora.tiens tho ded\lctions chrimed in t.he~eturns

on account of eertain items (such as depreciation o.nd transactions 

involving Joss or goain Cor which a corrwt asset base is essential) o.re 

not always 6uppertcd in 6ufficient detail to pennit the bureau to 

maktl- proper vtl-Mcation thereof. AA quite a number of these 

corporo.tions hnve requested tha~ the~ he gra.nted suffi?ient time in 

Which to prepnre the dntn rCf)ulred In support of LIICIr retums, it 

has been fonnd ad"isnLle to accede to their requests to file waivers, 

as otherwiso they would be forced to go before nppellllte bodies 

On questions of fact which should btl- settled in the bnrei\.u. There 

REPORT OF COMMISSIONER OF IX""ERNAL REvllNUE 

are ulso a number of cases of indivirllluJ tn'-lhl.ycrs wherein the 

'Clrellrnstllnccs n,re so unusulli Ilnd involved thnt it would ho unjust 

to fOrce these individuals to gO before aJlpellll.t.l\ bedics by an Ilrbit.ra.ry determinatioll of their tux liuhility, which cun b/j avoided -by 

-RCccytillg waivers. .. . 'We llnticipnte il. further vel'}" suhstllDtllll reductlOn m the number 

-of taxp\l.yers wbo will reqnest permission to file cour;ents or Wlllvorn 

within the coming lisenl year. Confcrence oj rtcenue agents in char.l7e.-Follo\\-ing I). pro,clice which 

1ms been in efleet for several yeurs, the 3S revenue uw'nt.s in chu.q!:e, 

-who administer the field offices of the Inwme Tox UI>lt, t';erc brou;;;:ht 

to \yllshin.... t-on for a general conference extending over the penod 

from l!'ebn7nry 9 to FebruarY 13, 1931. 

Prior to tlic date u!)on ""hich the conference l1ad bcen cuned, 

committees were appointed to report llpon subjoots of Ino.jor interest 

to the entire cl'gnuirotion. Subjects submitted to the committees 

were a6 follows; 

1.	 The lIelcction aud classification of 193U retllrllB ond t,heir II<;lIignment for 

field or office audit. 

2.	 Office otl.'ani1.lI.tioil (costs anJ o,·crhe:l.d), uniform rlllcs for efficiency n~til\g6,

pcrsonnel problems. 

3.	 Uniform procel\urtJ in omen recOMB and production ~IJPOrtS.

4.	 The preparation of ahort Conn reports. li.	 Orglll\izillg the andit of ret\lrIIB undcr tbo 2-yea.r perlod ot limitation. 

6.	 Admini5tTlitin proccdure undor the provi8i.oDll of tne rc\'enue acts dealing 

with rcorgllni~ation~of eorporations. 

7.	 Procedure ill eIlta.te tllX CAlles. 

8.	 ProCl.ldure in {rl\.\\d II.lld negU~ence Cll.!lM. 

9.	 Investign.tin~ offeN in eOlIlprOlniso. 10.	 CollCl,:tion of lAx in eases delayerl b~' appeals to Board of Tax Appeals, with special referenee to rcquidng bond to lJro~et Governm(l"'t'~ inkre$t... 

11. Procedure in l';fl.SCS involving traDRlerel'S of &IlSct.&. 

12.	 Tbe allowance of CIltimsted future cxpenl;e on ,.elll er,tawoperations. 

The reports of the severnl comm.ittees were 6ubmitwd to the 

conference for considemtion. The rf'.commendlltions of the conference have been utilized bJ' officio.ls in charge of tho Income Tax 

Unit. Ncw procedure has been or is being announced fL.s rapidly os 

the orders necessa.ry to effeetuato the recommendations receive the 

approval of nppropriate bureou tWO department officen;, 

The work of SOUle of the committees was, of course, direct,ed to 

problems that required no hureau pronouncement of policy Lut 

rather had the chnraeter of initial studies looking toward suggestions 

'or legislative remedies in hub3equent yean;. 

'I'hcse mlltteN a.re receiving careful a.ttentioll and B.pproprillte 

recommendations will hll i=;uhmitted during- tho present fisclll yellr. 

Uniformity oj adWn-Field and Wa..shington.-For the purpose of 

promoting uniformity of action in tho fiold and in Washington, field 

conferees were brought to Washington at convenient times and 

assigned to work with Washington conferees. Tho forces in Wash~

in.gton profited also IlS a result of the opportunity to meet personally 

WI th the field officers. 

ValualiQrt divi.sion.-Effective July 1 the "valuation division" was 

created. The orde.r establishing tho new division contained the 

1ollowing two pamgnphs: 

Tho vIlluntion6 El6t"bli~i.Jct.l by the valuat,ioll divi6ion are to represcnt. the 

burellu'll final eonelusion~ with respect to lIueb IDlltters, and ill inBunccs where 

ta.xpayen> or their reprell\luts.ti.voo l"we boon acoordcd II. cou!un:ll.c\l, lll!l.y Il0t be 
10 14 REPORT OF COMMISSIONER OF INTE.8.NAL REVENUE 

changed unIeM npon the anthoritr of Ule commissioner. \Vhcto no conf~T()l.lcC'­

has berm J'Qld in the ,'/lIuation divl.Ilion, olld B valuation question is rnil;cd enbae-­

quent to the COlll;idcTll.tioll of tho Ollse in that division, reprcsonbt,ivBS of the 

valuation division will be reqnestcd to attend the discnBBion and will participate in the decision of the valnlltion qne/:ltion. 

The porsonnel of aJl sectionB and 8ub.;ectioIl8 in the MiscellaIleous Tax UI\it 1lJl;, 

well M tho Income Tax Unit now engo,ged solely in the detcrminllUoll of values,. all di~lillguished from the determinn.tion of tax responsibility :ore hereby transferred to the valuation division, cfl'er>livr> as of the date of it~ creation. 

During the yea.r much improvement has been noted in the manage-· 

ment of tbe valuations work of the bureau. Of eOUTse, the problem 

is one of considerable magnitude and there remains much to bc done· 

before the di,,;sion will reach the degree of 'proficiency that is theobjective of its officers. The division should be mucb improved bythe end of tbe next report period. 

During the year Part V, Revised, of the Internal Rcvenue Manual. 

wos :prepared and released for the guidance of internal revenue agents. 

The mstructions contained in the manual were vcry complete. Since 

it.s release to OUl' field forces, a marked improvement has been observed 

in reports coneerning valuation matters that have come to Washington. 

Pl'ocedm'e rem.sed governing thr rrjretion pro forma of claims for 1'(;-. 

fund.-On January 23, 1931, the practice was discont,inued of rejecting' 

pro forntiL clllims for refund based upon issues involved in casee pendingbefore the courts or the Board of Tax Appeals or on issues that must 

await the final settJement of othcr cases within the blll·eau. It was· 

felt that the rejection of such claims did not Il.ccomplish final disposition of cases but merely postponed consideration of the dallns upon 

their merit.s. Furthermore, the policy caused unnecessary work on 

the part of the bureau and frequently forced taxpaycrs into needless. 

litigation or aetion to extend the statutory period for bIinging suit. 

Under the proeedure now in effect the following classes of claims 

for refund will be forwarded to the office of the de~uty commissioner 

and Il.ction tbereon will be beld in abeyance until final disposition 

thereof on their merit.s may be effected: 

(a) Refund elaims, the bases of whicb are bUl'eau adjustments 

resulting in deficiencies in taxes for a certain year or years, and overpayments for other year or years, such bureau adjustments being' 

contested by taX{layel'8' and the issues involved heing litigated. 

(b) Refund c181ms involving a reduction in net income, the allow-. 

anee of which depends upon the detennination of net income in_ 

the case of other taxpayers, and such detcrmination bas not been 

completed. 

(c) Refund claims upon which final action must necessarily await 

the outeome of cases pending in the COUl't.s, Board of 'l'a.x Appeals, 01'­

the bureuu. 

E.lcept­

(1) Refund claims the bases of which are that assessment and/orcollection of the tax WIl...'1 barred by the statute of limitations~

(2) Refund cll"Lims tbe bases of which are apparently frivolous. 

(3) Refund claims upon which specific instructions to reject are 

issued by the deputy commissioner. 

Rules and l'rgulations section.-DUl'ing the yellr a review unit was. 

est-ublished in the rules und regulations section. This unit is charged 

with responsihility for the final review, approval, or disapproval, o.nd 

for tbe correilltion of rulings and correspondence prepared in the· 

BEPORT OF COMMISSIONER OF INTERNAL RE-V-ENUlJ 

"13eytion, except in cases involving changes in office policy, in novel 

issues, or CMes of unusual importunce and complexity, which u,re 

refen'ed to the assista.nt chief end chief of section for considcmtion. 

Upon the estahlishment of this unit, the review in two subsections 

was discontinued. This Imit is also ·eharged with the control of u.ll 

the eonference work of the o;ection. 

As the result of tbe change in the orgunizution of the section, it is 

.believed that not only will the efficiency of t\le ,:,;ection he mcreased 

.and its work expedited, but that the scope of its usefulness will he 

mllterially broadened. It is expected tho.t the change will result in 

'the assumption by the section of more r.esponsibility in the prepllration 

of rulings and decisions on questions arising in other sections and 

divisions of the Income TllX Unit, in cuses in which precedents urc 

i11ready fairly well established but which have heretofore been refen-ed to the generul counsel's offico or tbe general counsel's representatives. By relieving the representatives of th~ general counsel 

and the general counsel's office itself of u large volume of such work, 

which should be handled in the rules and regull1tions scC'tion, the 

dosing of cases in the Income TllX Unit will be expedited. 

Community property 

During the year, tho decisions of the Supreme Court of the United 

States in the case of Poe v. Seahorn (51 S. Ct. 58) and other test cases 

scttlod in favor of the taxpayers the much discussed issue concerning 

the right of married indiVldunls domiciled in the eight States having 

-community property la,',,-s to divide community income in their 

returns for income t&.'i: purposes. On June 16, 1930, prior to the doterminution of the issue by the 

-court, and upon the rccommendation of the Treasury Department, 

Congress extcnded for one year the periods of limitation on the assessJ:nent of deficiencies in taxes and the allowance of refunds in the eascs 

of individuals who had availed theIillle1ves of the right to file returns 

-upon the community income hasis for 1927 and 1928. This, of course, 

was done to avoid the serious inconvenience to taxpayers which would 

have resulted had it been 'necessary to release the usual final notice of 

deficiencies (60-du-y letters) requiring them to file petitions with the 

Board of Tax Appeals. In -consequonee of this legislation, it was 

possible to defer the work upon community property'roturns. 

After the Supreme Court decided the community income issue, 

the question of whether the bureau should I1bide b~y the decisions of 

the Circuit Court of Appcals for the Fifth Circuit in the case of MeLarry v. Commissioner (30 Fed. (2d) 789) WM considered. The 

-eft'cet of the decision wns that .for the purpose of the earned income 

,.credit each spouse, within the limitations provided h:y the revenue 

a,ets, could treat as earned income the fullumount of his or her share 

of the incomo earned hy -the other spouse. Upon the recommendation 

()f the Income Tax Unit, because of the relatively small a.mount of 

tax involved, it was concluded that although the issue wus not free 

from doubt, the decision should be accepted. Hnd the Govemmcnt 

-elected to continue the litigation, it would have heen neeessury to 

release a great numbcr of 60-day letters which would ho.\"e become the 

subject of petitions to tho Board of Tux Appeals. The Govcrnment's opportunity to collect immediutely more or less large slims 
16 REPORT OF COMl',IISSI01>"'"ER OF INTERNAL REVEI\'UE 

of deficiencies in blxes nttributable to i.ncreases npon other boses
 

rccommeuded" by reve-nue agent,s find to which taxpayers had agreed
 

would h,we been seriously hl1mpered ,Uld finch delayed.
 ( From these decisions it appenrs clear that the right of the United , StBtes, without regard to State laws, t.o tax to the spouse who in the 

first instane() actually earns or otherwiso realizes ineome receiycd by
 

the llln.rital eOlllnlUlllty, and thus to place toxpayers domieiled in the
 

community propert,y States upon the SIl.IDe basis for income-tnx pur­


poses as taxpayers domiciled in thE' other States, eould not be estab­


lishcd without legislation.
 

A conservflt.ive estim/tte of t,he cost in loss of re.enue to the GovelTI­


ment resulting from the decision of the commnnity income issue in
 

favor of the tQxpayers would approximafc $25,000,000 per annum.
 

Osage Indians 

During the prist se\reral yen,rs the question of the taxability of the
 

income 01' Osage Indifllls dcrived from royalties and bonuses from
 

minernlleases has b'een under considera.tion in the courts. On FGbru­


or}' 4, 1930, the United States Circuit Court of Appeals for the Tenth
 

Circuit decided thrce cases involving this issue :lOd sustained the
 

Go\"emment in taxing the income in two cases, M1'3. Amarillis D.
 

Pett,it, a whitc woman, benefieiar}', and Henry Chonteou, a eompetent
 

membcr of the tribe. In the third Cllse, that of Mnry Blackbird, a
 

restricted member 01' the tribe, the income wus held nontaxable.
 

The CIlBC of Henry Chouteau wus t,aken to the Supreme Court of
 

the United States and due to this fact the burenu concluded t.hat it
 

would be ad\--1Buble to nwait the decision of the Supreme Court in the­


Chouteau Cilse before proceeding with adjustment of t.he cllses of
 

incompetent Indillns on the bitsis of the Blaekbird decision. It, Was
 

presnmed thnt in deciding the Chouteou ellse the court might sta.te
 

Its conclusions in languoge sufficiently broll,d to require fnrther
 

litigation 'with rcspect to the taxability of ineome of incompetent
 Indians.
 

On May 25, 1931, the Snpreme Court handed qO'wn its decision in
 

the Choutenu case. After un nnalysis of the opinion, it was decided
 

by tho bureau tho t further litig-lltion with respect to the issuc involved
 

tIS nifecting incompetent Indiaus should not be nttempted. Steps
 

are under WOJ to close tbe cases of these Indians, eovering a period of
 

9 or 10 yeflTs. 

Present ol'gani~afion

On pnge 17 is presented a chll,rt of thc Income Tax. Unit (WtIshington oud field) llB of .July 1, ]931. 

F1:eld procedure division.-The field procedure division is the COlltad officc between tbe deputy commissioner fl.nd the 38 field divisionB 

of the Income- Tax Unit and is the organi:>:ation through which the, 

management of the field service is effected. Its purpose is to esta,bJisl{ 

uniformity of Inanagement throughout the field service and to assist 

in coordinating the work of tho Washington and field offices. It 

maintains intima.te conta,ct \\--1th the field divisions by frequent conferences in Wa.shington and in the field; seeks to" coordina.te the acti....i_ 

ties of the field divisions in their relotions 'with each other; reviews 

Ilnd attempt.s to settle controveNifLl points fl.rising between the .field 

REPORT OF COMMISSIO~F.n OF INTERNAL REVENUE 11 

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18 REPORT OF COMMISSIONER OF 19 INTERN"AL REVENUE 

and tho Washington offices of the bureau; compiles all statistics 

relating to field activities, particularly with referenco to production 'i~i and income-tll.X adjustments on tbe part of revenuo agents; allots 

technical and clonesl employees to field divisions; and controls 

expenditures of reYonue agents in charge. 

Field diuiaiQns.-EOoch of the 38 field divisions is a completely organized unit oC administration for tho audit of income-tax roturns. A 

corps of agents and auditors supplemented by local representatives of 

the Special Advisory Committee and General Counsel's offico, and, 

where the ....nluation work warrants it, by engineer agents, is available 

to meet and salvo the problems connected 'with the interpretation • . and administra.tion of tho tax law as it applies to the cn.ses examined. 

The ~ents work largely on their own responsibility, suhject to the 

superYislOn of but few administrative officers. They decide whether 

to make a thorough oxamination of the books and records or to investigate questionable items only. Their reports are submitted far a 

careful redew by agents whose experience qualifies them for the 

review of the technical questions involved and of the judgment of the 

agents in the character of oxaminetion made. Tn:-..-payers who have 

discussed thoir cases with the examining officers hav-o an opportunity 

to confer with conferee.. in each division, whose task it is to consider 

the taxpayers' protests and reach the correct deci~ian on overy case 

brought before them. . Every eIfort is mado in tho fiold divisioIl3 to reach an agroement 

with the taxpayer. If ho falls to notify the office of his agreement to 

tho findings of tho oXI~mining officer or of his intention to protcst 

ngainst such dccisions, the matter is hrou&ht to his attcntion either by 

personu.I contact or by lettor, o.nd no case IS allowod to go to Wa,>hing. 

tall until the ta,XplLycr hal> been given every epportunity to present 

his side of the casO. 

Aud·tt retriew ditri8illlL-The audit review division renews all classes 

of income·tax returns, oxcept returns of individuals hB.....ing incomes 

of less than $5,000 (return Fonn 1040A), and also roviews reports of 

exnminations made by field examiners, in connection ",,-ith such 

returns. 

The organization consists of (1) five audit sections with direct rela.­

tion t<l the geographic sourco of tho work, namely, revenuo agents' 

dh"'isions and collection districts, (2) a conference unit, (3) a review 

uoit, (4) a travel unit, and (5) an Alien Property Custodian unit. 

An outline map ·showing the territory serviced by each of tbo fiye 

audit sections appesrs en pag-e 19. 

(1) Each seetion is compriseQ of units numbered from 1 to 8, the 

class of work handlod by oo.ch unit being identicel throughout the fivo 

sections. 

Units 1 and 2: Review for final elo:ilng all income-tax returns filed 

by individualS,!artnorsbips, tntsts, and este,tes IUld accompanying 

field reports an rocompute t.he laC( liahility based upon deCisions Qf 

the Board ot To..'\: Appeals where the classes of t.axpayers named abo-\"e 

are inYolvod. 

Units 3 and 4: Roviow for final closing all income.tax returns 

filed by single corporations and nccompanying field reports except 

those eontaming features pertaining to insurance and re,ilroad and 

other public utilitios undor the control of the Interstate Commerce 

Commission and roeomputo the tnx liability based upon .decisions of 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

the Board of·Tax Appoals whore the classes of ta:-..."pe,yers-namod obove 

aro involved. Units 5 and 6: Review for final closing aU incomc-tax roturIl3 

filed by affiliated corporations and insurancc companies and accom· 


 

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po.nying field reports not contBining features pertaining to natural 

rosources, and railronds and puhlic utilities under the control·ot the 

Inwrstaw Commerce Commission end rocompuw tho ·tax liability 

based upon decisions of tho Board of Tax Appoals whore the classes 

of taxpayers named above Ilre involved. 

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20 REPORT OF COMMISSIONER OF INTERN AT. REVENUE 

Dnit 7: Reviews for final closing all income.ta.x- returns tiled by 

affiliated corporations and associe,ted companies and accompanying 

field reports which have features pertainin~ to natural resources and 

recomputes tho tax nability based upon decisions of the Board of 

Tax Appeals where the classes of taxpayers named above are involved. 

DoH 8: Reviews for final closing all income-tax returns filed by 

afiilill.ted corporations, associated companies, and single eorporations 

and accompanying field reports containing features pertuining to railroad and public utilitil:'s under the eantro] of the Interstate Commerel:l 

CornmiBsion and recomputes the tax liability based upon decisions of 

the BOlU'd of Tax Appeals where the classes of tllxpoyern Darned above 

are invol....ed. . 

(2) Conference unit; This group consists of earefully selected ex· 

perienced employees who coufer with taxpa,yers 01' their representatives 

on questions arising bl."tween the audit perBonne] and the taxpayers 

v.itb II. view to their seotlement. 

(3) Review ·unit: This group eonsist.s of carefully select.ed 

cxperienced cmployees who review eertain types of audit. work for the 

purpose of insnring a correct appneation of the law and regulations 

and of obtaining uIrifOlmity and coordination in the handling of cases, 

(4) Travel unit.: This is a small group of bighly experienced 

em('loyees who make ohe neeessary examinatiolls m the field of II. 

,mmted	 number of tho huge aO'QTegations of operating corporations 

controlled by holding compani~~ whieh file the larger consolidated 

returns and which opetate properties in ""-idely scattered sections of 

the count.I-y. This group has been gradnn.lly reduced by transfer of 

examiners to the field di,isions. It is flanned oventulllly to turn 

over to the a,ppropriate field divisions 01 return~ and the remaining 

personnel of bhe travel unit. 

(5) Alion Property CustodiaJl unit: This group of audito~

determines the incOlUo-tax liability of owners oI -property in mil 

custody of the Alien Property Custodian by examination of the 

records of such owners or of the eustodian and detennines the ineometax liability in accordance wit·h section 24 of the trading with the 

enemy act, Il.8 amended by seetion' 18 of the seLtlernent oI war claims 

act of 1928 published liS Treoc:urv Decision 4168. 

'Valuation dit1sion.-The .... aluation division is composed of five 

sections: Appraisal, mining, oil and gas, thuber, i1nd securitios. The 

division nets in an a,dvisory Cll.jllu:ity in technical mll,tters relating to 

depreciation, depletion, obsolescence, and inventorie". The exact 

responsibilities of the different sections are as follows: 

Appraisal secbou: Det,ermiul."s the .... alues of industrial phmts, sucb 

as Ioctones, power plll.nts, ~hi.j1.rard:;, etc., together with their machinery nnd equipment. It nlso vulues real estnte, buildings, pn,tents, 

lenees, roynlties, and other ilssets for the purposc of deten-nining profit 

or loss on sule, or for the detel'minatiou of deprecintion rateS tmd 

ullowable depreciation on proporty or Ilhlchinery and equipment 

subject to eXh!lUstion; and it, computes l08ses duc to changes of 

business conditions, obsolesccuce, stores, and other agencies which 

affect useful lifo. 

Mining section: ApPl'oises lliltural reSOurces properties, such as 

mines yielding gold, silver, copper,· iron, lend, zinc, cOill, deposits of 

clay, sand, granite, limestone, and sulphur, for the determination of 

RJ£:PU,KT OF COMMISSIONER OF INTERN.'l.L REVENUE 

depletion and pront or lOBS on sille. It estimates ore reserves and 

e<lmputes allowable depletion find depreciation deductions for mining 

properties, 

Oil and gas Bection: Values oHand ;os properties, including lflnds, 

leuses, royulties, contra.cts, plants, eqUipment, patents, proeesses, etc,; 

.determines the I)uantity ond rate of exhaustion of oilond glls depositOJ 

and the rutc oI depreciation oI eqliipment for producing, truDsporting, 

'storing, refining, nnd marketing oil arid gas products; computes 

depletion, depreciation, and the nmortiz;o.tion of undeveloped leaseholds, etc.; and upplies speciullaws und rulings peculior to oil und ga., 

'Cllseo;. 

Timbe-r section: Appraises timbe-r, timberlands, timber leases, turpentine leuses, power sires, riparit\n rights, woter-power Itlllses, owned 

or operated by :public utilitIes and pulp and poper manufacturing 

corpomt-iolls; I:'.-Stnnates tiruher resorves lI.nd 'Computes thl' rtllown.hle 

depletion incident to the cutting: thereat and the allowable depreciation lmd obsolescence on sawmill, snwmill machinery, pulp nnd pO,per 

manuffl.eturing plants nnd equipme-nt, and puhlic utilities. 

Securities section: Vulu(\5 listed ond unJisttld secn ri tit1s, t1vidences of 

indebtedness, llnd nets on questions related to those vulues us they 

affect the ta:xo.ble income of individuals, purtnerships, fiduciaries, 

estates, und corpomtions. It cornpntes interest lind dividends; t\llocates dividends, liquidating find otherwise; nnel tietermineR the status 

of stockholders of corporntions, in reorganiz;ations, meTfJeTS, consolidations, and liquidations. _ Clead'ng dil,i,~'ion.~The clearing division is compIised of three 

Beetions -the doims control section, pf1)ving flfw.tion, and statistieol 

section. 

Claims control section: This section is cho,rged with the duty of 

reviewing claims ns to their acceptubilit),; prepllring und mllintuining 0. statw, rocord of dainls "nd udjustDlPnts; reviewing certilientes of 

overllSsessment to insure compliance ",ith procedure; reviewing NLSes 

to be referred to the Joint Con~ressionnl Committ-ee on Internal 

Revenue Taxotion to insure comphanee with procedure; scheduling of 

eortificnteB of ovemsseSSTTlf>:nt to the collectors of internal revenue; 

reviewing of schedules after return by collectors, to verify application 

of allowonces with respect to nbo.tement, credit, or refund; reviewing 

office claims filed hy collectors; computation and allowance of interest 

OJ:) refunds ann crerlit.!<; review of record in-coses of jud.l':'ments.ogllinst 

ooUectOt"8 and the Uuited Stutes to insure eomplillnce with procedure. 

Proving section: The proving seetion receives from eollee-tors certfl.in 

returns fLIed by taxpllyers and checks and proves collector~! lists in 

Y'l'speet therp-of. This section segrel!':at85 to,xuble und nonta.xable returns nnd routes them to stntistical section. 

After the determination of defieiencies the work of listin[l' is perfonncd in thi:! section. The sect.ion is "Iso charged with the ;'espollsihility for the. consideru,tion find adjustmE'nt of offers in compromisE' in 

pE'nn.lty Ilnd mterest cRses where fraud is not involved. .Applicat.ions 

fot' agreements under the provi,ions of section GOB of the revenue act 

of 1928 are reviewed by the proving Sf'etion. Assessment lists nre 

pre-J.lIl.r~d.weoldy, one for ellcl~ of the 04. col.1ecti~:m d!stricts. 

StntlStlCol SE'ctlOn: The staUstlc"l secWulll,; pnruarily cncrnged in tho 

compilation of economic data in uceordnnce with the provisions of the 
23 

• 

22 k[;POflT OF COMMISSIONER OF l!'."TERN'AL REVENUE 

revenue act, through its major report "St£l.tistics of Income," find in 

providing Congress with basic infonTIution for income Lllx h:gooll.tioll. 

In additiOJl Lo gathering, Ilnulyzing, and compiling the dllto. cont.El.med in the Stntistics of lneomo, this section is engaged in tne prepsration of specilll tabulations of the dllta reported on income till": 

returns, ns well as on estate tux returns. 'l'hese compillliions find specjnl 

studies fLre mado to provido the depllrtme:llt and Congress 'with information respocting the incomes of mdividullIs and eorporations find 

estlltcs of decedents. 

The work of tho section is also of much bonefit to til..'\: commissions 

of various States, and to commorcial researeh organizations in their 

attempts to gaugo the potentia.l purchasing power of various groups 

of personll ill the UuiLed Stat-es, as well liS Lo SOcilil scioncc studcntsstudying tho size and distribution of individuul llnd eorporaHon 

incomes, and La other pureaus o..rid depar~illents of tho Government. 

in connection with special rosoarch studies conducted by them. 

Rfcords divisiQn.-The reeorda division is comprised of the lil€s. 

section and sorting section, 

Files section: The filos section controls all individual and eor-. 

poration returns and assembles cln.imtl. with roturns and routes tho. 

cases 00 proper destination for adjustment, Aftor the field investigations llre comploted, the returns, accompanied by the reports of 

te\'caue Agents, are forwarded to the files section, where proper 

notation is made on tho control card and the file rOll ted to theappropriate audit section for reviow, 

The section consists of eight subsections, five of which record and 

control tho movement of roturns, roports of field investigations,. 

c1wJIlt:l, IlIlll othor QoCUment5 pcrtnining to Hl20 and Elubscqucnt. 

tax yellIS. This work is apportioned to the subseetions A, B,' C, 

D, and E, accor~ t.o a geogmpmcal assignment of tho eollection 

districts. These subsectious cover terrioory corrosponding La that. 

covered by the audit sections of the same designation. 

Returns for 1925 lmd prior yenrs nre in the cuat.ody oC subsectioD 

F, as are al60 special files of correspondence and reports l.lnd miscellllueous documents filed since the pllssago oC the e.·wiso tax act of 1909. 

Subsection G fumishes copies of returns, reports, etc., La taxpayers and others, npon a showing of their right 00 receive such 

copies; eon troIs returns and fues requisitioned by Wle General Counael; 

and controls returns where bll.nkruptey, receivorship, or dissolution 

of the tnxpayer is involved. Copies of returns and ot.her doeuments are furnished, when requested, to i.!lxpll}·era and their agents, by tllis seetjon. 

To subsection II is assigned the duty of fOl'wlLrding returns tocollectors and agents for eXlllnillll.tion. The duties of the subsection 

consist iu part of placing tho ~lo ~de on. eac.h return, eomparing it. 

with the control clud, and notmg 116 destmlltlOn OIl the card. Hero 

also infornlflt.ion return~ are utl'llched to personal roturnll prior to 

mailing to the field offices. 

Sortmg section: The thrfl8 subsections of this section rec'eive and 

audit returns of income tLL'" paid at source and rclal;ed clnims, assemblo 

returns of infonnation for comptui!;UD with income reported on 

individual returns, and conduct such correspondence as is necessary 

to insure the proper filing of returns under the withholding and 

information l\t the source provisions of the several rovenue acts. 

REPORT OF COMMlSSIOfIlER OF INTERNAL. REVENUE 

Information reporttl covering bond interest, dividends, salaries, 

'royaltios, and miscellaneous information rO]lorts from other sources 

'were reeeived and sorted by this section. In llddition, control 

-cards prepllred hy collectors in description of the income tax roturns 

filed are received and sorl;ed interalphahetically and assembled for ~omplLrjsoD ·with individual and corporation returns. 

Comparison is mude between the information forms nud the 

4'reviewed" individual returns for 1929'. The return:5 and related 

infomlation forms arc forwarded to the field for investigation when -compl~rison indictl.tcB illl~t the taxpayer has failed to aecount for fill 

his income. Correspondence is conducted with nonresident aJiens 

:resulting in t.he receipt of delinquent individual returns. 

Tho soction audits all monthly and aunllal withholding returns Topor~incr tBX paid at source and asscsses deficienc,v t.axeti determiucd 

10 he· due. Delinquent annunl ",ithholding returns nre secured 

through the direct olTorLs of the sortinB' section. 

The seetion <lOnsiders a.nd closes c1tl.1IUS for refund of tllX paid at 

:soureo. Exemption certificates filed by nonresident aliens are 

-examined and approved. Voluntary eCl'tiliclltas of OVel'llS."eBSmenl 

.aro prepared, where proper, in favor of nonresident aliens in conllection with cxcmptiou eertificates. 

Infonnation returns requesting tentaiive decisions aa to the tax­

.ability of dividends are rcceived and ac.t-ed upon. 

The section procures rccords of new bond issues of domestic eorporo.l.ions. These eorpomt.lons fl.rO advised of their liability for t:.he 

payment of tax at source in behalf of their bondholders. 

Rl.Ilee and regula-ti.ems section.-The primlU"y function of this snction is to furnish iuformll.tion llnd prepare rulings on leO'al, teehniclll, and administrative questions arising ullder [Jle eever~ revenue 

8Cts. Inquiries and requests for rulinga originate with taxpayers or 

their reprcsentatives, hoads of depnrtJneo.t.s, foreign and State 

govel·nmfmts, divisioIls and other sections of t.he Income 'Illx Unit, 

«:oHecLars, and revenue agenLs. 

Certain classes of Treasury decisions and mimeographs llIO pre-­

"pllrod in the section for the mfonnation and guidance of employooo ~f tho bureau and tho public. 

To this section is delegated the.prepnTation of all income tax fonns. 

Man,· new forma are prepared and the o:dsting forma revised to 

provIdo for greater simplicity or to meet now rcquirements. 

A subject file is maintained for the Income TRx Unit, mnking 

'immedilltelyavailable thouSfJ.nds of rulings, decisions of the Board of 

'Tnx Appeals, aud court docisions on ineome tax matt-ers. 

Rulings pertaining to income tl\X arc pre!?ared for publication in 

the lnoornal Revenue Bulletin, lind mutena.l is ga.thCJ;cd for the 

Internal Revenue News, a publication issued monthly by the bureau. 

Necessary evidence ia secured and rulings prepared wit.h rosllect to 

·corpora.tions claiming exemption from tax uIll1er seetion 103 of the 

revenue act of 1928 aud the corresponding sections of prior rtlvenue 

acts. 

Except for certain special cases, this scction considers ell.ses arising 

umier sections 280 and 311 of the revenue act.s of 1926 and 1928, 

respectively. These ct\ses inyolve the collection of tax wherc the 

.assets of the taxpa.yer Ittwe been transrened to others. 
•
 

24 REPOR.T OF COMMISSIONEJl OF INTERNAL REVENUE 

Evidence in cases under section 104 of the re'\'cnue act of 1928 And 

seetion 220 of prior revenue acts, relating to the accumulation of 

surplus to avoid surtaxes, is reviewed by this section to determinewhether these sections should be invoked. 

Service 8ectio1L.-The stenographic subsection of this section fur-­

nishes stenographic and ,typing serviee fQr the entire Ineome Tax 

Unit and for-the Specia.l;Advisory Committee. 

The statistical unit prepares reports of production for the use of 

executive officers concerned ~nd compiles the montbly, quarterly, and 

annual statements of the limt. 

Requisitions for snpplies, serviee, and equipment originating in the· 

seveml sections of the unit are received and handled by the servicesection. 

Personnel se~t1,()n.-The personnel section is the orgllnization 

through which the deputy commissioner administers the personnel 

policies and carries out the personnel management of the entire forceof the Income Tax Unit, both in Washington and in tbe field. 

The personnel section ~!? required to seleet ,all technieal·and clerical 

employees for the field service for orib>1nlil appointment and reinstatement and to approve or disa,pprove pennallent appointment upon 

termination of probation. All recommende.tions for promotion, 

demotion, transfer, suspension, removal, aceeptance of resignation, 01" 

disciplinary aetion are considered and e.cted on by this section; reaf!­

signments of personnel in accordance with the requirements of the 

sorvice a,re handled by the personnel section; records are maintained 

of all data relative to efficiency rutings of employees and the elasrificat.ion of positions, as well as records of personnel qualifications~

educllLion, and experience, and changes in classifielluon, office, and 

status of personnel. 

The ,personnel section supenises the preparation of efficiency 

ratings; reviews' and _analyzes:the ratings and reeords of employees~

and investigates discrepancies therein and complaints relative thereto_ 

Claswficadon sheets describing the duties of employees are submitted 

to the personnel section for consideration and a.ppropriate reeommendatwn relative to the allocations of elassification grades. Specia.f 

reports on personnel matters {lre compiled and analyzed to aid in 

determining personnel policies, . . 

The issuance of transportation requests and travel orders is suporvised by this section, which also reviews expense vouchers of employees traveling out of Washington, D. C., and maintains contact 

with respect to these subjects with the Accounts and Collections Unit_ 

Contaets are maintained with the appointment division elf the 

bureau and through that division with the Personnel Classification 

Boord, Bureau of Efficiency, United Sta,tes Civil Service Commi6sion, 

United Stat,es Employees' Compensation Committee, Vetera,ns" 

Administration, Public Health Service, and other governmental 

ageneies coneerned ",>ith personnel, chi6"sification, and efficiency rating 

subject6. 

Personnel 

A decrease of 26 is noted in the personnel of the unit duri-ng the 

fiscal year Hl31. Following is a, comparative table which shows the 

number of employees for eaeh fiscal yea,r frOm 1925 to Hl31, inelu~vc~

t

,


,
 

REPORT OF COMMISSIONER OF INTERN.....L REVENUE 25 

jw,,-,hing-\ Fiscal y..... I'\saU 1_ Fl.ld 'l'oUlI II 1"'- "" ._ Field \~ "" ""~ ~~~ .... ~~~ ... I 4, J(j(I ~, !l31

'=1 3, 3l>l 3.07l 1027________ •_____ • _ 3,492

I;: UI28________ •• __ , ___ ,.. I "" "'" 

a.w: Ii HI2Il. ___ •• --. ----. 6,435 1 193IL __ ----•• --.­ 6,1z;! 1931 ____ . _________ 

'.= 

This statement indicates the real progress I tion_ It is pe.rt.icularly interesting to note that the total personnel 

has been reduced from 6,997 to 5,418, or by 1,579 persons, during the 

period 1925 to 1931. Considered in connection with the number of 

returns closed and the additional taxes assessed, it may be concluded that the policy adopted several yeal'S ago looking toward' 

decentralize.tion has been justified. 

Continued efforts have been made to maintain and promote the 

efficiency, morale, and welfare of the employees of the Income Tax 

Unit. An important activity along this line has been the .a.sBignmenil' at the bureau's -request of representatives of the Personnel 

Cla66ification Board for the purpose of making a survey of the'work 

of the Income Tax Unit, with II view to realloeating powtions where 

the circuJIlBtances warranted sueh aetion, that the policy of equal 

pay for equal work might be reMgnized so fe.r as possible. Of a total 

of 2,105 employees in the Washington office of the Income Tax Unit, 

on June 30, 1931, the representatives of the Personnel Claswficl'l.tion 

Board have surveyed 1,556 positions. Of the latter number, 541 

were found to have been elassified in a lower grade than the work 

warranted, while hut 17 positions had been allocated to a higher 

grade than was justified by the duties of the employees' affected. 

For the purpose of reducing to a minimum the temporary detail of 

employees from onc section to another, and in order to improve the 

unit's capacity to attend speedily to seasonal demands a.t particUlar 

points, there was established during, the year an organization composed of employees described 8.S utility clerks, wbose duty it win be 

to assist (rom time to lime in the various sect,ions where thc need for 

additional temporary help is greatest. ' 

Dilling the year there was a reduction of 26 employees in tbe personnel in the unit, of whieh 5 were from the Washington force and 

21 from the field. This reduction was madc possible, as the unit W88 

not required to fill all vaclloeies ee.used by resignation 8Jld sepe.ration, since the work had been brought to a more current condition: 

FoUowing is a tabulation analyzing the ehanges in personnel which 

occurred during the year: 

Changea in p~..aotmel dllting Ihe fiscal year 1981 

Technlcall Clerh:.J I T<Jtnl 

---·------1-,-,­

2,214 ,~,

~.SlU .. 

,.• ~, 110 

2,ICLI S,313 5,41 

•

toward decentralizaW""","OTOY roam: 

Peroonnel el""o oll\Ule 50, lICo.. _. .____ .••.. __ 

AddtJ-!QD." . 

R:~~~fe"~~~~~': :: _:::::::_:::::::::::­ Transl~Trod lro", fleM to unit.__ ..••. ._ Transl.rn-<J from other units of bUI"Oll<L__ •• _.• Tempo""')" appointments. _. - --- - -- .-. _ ReassiK""d---clerlcal to I'!cbnJ""L___ _._. _ 

Total oddltlOD'__ • •• -_._. 

-- ~7~1 1, 240 1_ .aUO 

.... .::::_ ::: ..~~~ ... .• '" 3 bJ" ____::::::.::: • •• .~ .. 22 '~''l~, Zl '~ ___... .__ . j 33 
------------

inl 

• 

26 'REPORT OF COMMISSIONER OF INTERNAL RE~NUE

Changea in perw/l.nel during lhe fiswi vear 19S1-Continued 

________________1"""'''''\ CI""," I To"" 1

Separations: WAllnmG~ON rO....cR~onu.nued I ----1­

Resignatlons ---.--•.•--.-------.•--------- ••. -_ •..- .•- 1 M I " Transferred to other units of bureau. • . __ . _. I L 42 ~J

TmnslemldtootherG$"ernmentoffiOOll-----.- __ . . ..•. ..... 61 61 Dootbs ..• • . . __ . __ .____ 3 6 6
 

Discontinuanc...... _. .•.• .• __ • ._ .•.. ,... -_ .•.- ----.-.--- 1 1
 

Rotlred. •.•_ • .•: __ . .•. __ ..• _ 3- 3 0
 

TeInPornrysppolntmontstermlnoted.------- __ •.. ._._ .•.. __ .•. .•.•_ 7 i
 

Tl'llllSferredtofield . . •.• __ .•• _.__ •••• __ .•• ... __ .•. 1 10 11
 

RoosslgnCd-elerlcaitotechnlcaL-•. , _•••• __ •••. __ ..•. _.••.•.•• .••_ 21 r.l


.Total~ep:>rctlan5. ••• __ •••••••. _••••••••. _.•••. _•••• __ •.• _ IS:; 'J08 

Pcrsonnelc1oseolJone30,I031.••• _•.• __ ••• _••••. _.••. __ •.•• _.••_ == I,~ 2,iC5 1 

Personnel close of June 30, 11J3O~.I1.~.:~.~~~.. _•.•. __ ..• . .••. _. ••. _ 2, 51!.'! 751 I -3.334

Add~:::~~t,iti'~~:::::::::::::::::::::::.::::::.::::::::.:::::':::.. .~ 1~ I • 

Trnnsferredlromotherunlt.ofbnte:l.u•••-.-. ••• __ .•• __ •.• _ 9 1 16
 

Trnnslerredlromburosu••••--•••---•••-- ••• ---•.. __ .••._ .•...- ... ft 11
 Temporaryappointmeuts-••••-- ...•-- ••• ---.. _.•._ _.. _ .•.. -•.•••. -.... 83 Il3
 

Transferred from other Government offices._·····_ --...- ··· __ 1 __ ···_ • 4
 Restored to duty._ .•• ••• _•••• __ ••• __ •••• __ .••• --•.• --... 1 •.. ••• 1
 

RelIs<lgned clerk to agent•••••• _••. __ •.• __ .••• __ ----- 4 ,
 

M ,~

Tol.aledditlow•• __ •••• -- •• --••• --••. -•••. --'."- .•.•.•.. I I := 

,~

Iileplll'fltiow: Reilignatlons••• _.••• -- .•.• -- -•.•-- .•.- -- .•---•.•• - -•••• --•••--•.•. ­ Transferrod to bureau._._••• __ ••• •••-..•. -- ..••-- ••••--••• --••••
 Trensfern><! to other Go"ernIDent offices••_ .•.•- .•.• --••• - .•••--••
 Trnnslerr~d to oth~r unIt!! of hureau••--.••• --•.• - -••• - -... - -•..•­ Di.!coo.tlnuod __ •.. ---... --.-. --..•- -- ••• -.... --••••--••••--•••• --•••
 Retired••. _... ---..• --•••. ---••• -- •••- -•••••-•••••-••.••-- .•••-•••••­
 Deatb'l .••..•- .• -- .••- .•• --•.• - ...•--••. --••.• -- .•••••.•
 Temporary nppoilltm....ts termlnated_.... --•••­

~=~~~::::::-.::::_. ::~: :::::::::::::::::::::--....--...----. "-1 ; I n"".," ClerkS appoint"" •• ""'--- all>lot~---..

..• --.• 

----- ----- ----- ••• .•• •.• --- -

•••• -.-••• ----•••• R-'- •.• -.-~4 

ToW"~fIol'Btlon.... .••• • _ .•• ••• ••• •••• •• •.• 63 146 2W
 

PenonaelclooBofJUWl:lO,10~I.u .... n •• n n ••n n ••n. I 2,685 728 3.313
 ! 

SPECIAL ADVlSO~Y COMMITTEE I 

The genernl activities of the Special Advisory Committoe, as pro~
 vided in commissioner's mimeograph of July 28, 1927, were t'o inquire
 

into the reasons underlying the accumulation of income-tax caslls
 

pending in the bureau, and, in connection therewith, to consider llnd
 

to recommend to the commissioner action by way of defense or settle­


ment in certain specified classes of cnses then and Inter found pending
 

as the l'esult of the issuance of statutory notices of deficiency.
 

Under its original authority the committee, until July 2, 1930,
 

confined its jurisdiction almost exclusively to those income and profits
 

tax cases which involved only questions of {B,ct or mixed questIOns of
 

fact and law. As of the latter date, the commissioner dcemed it
 

advisable to amend his mimeograph of July 28, H127, so that the
 

committee in addition to its then existing duties would consider also
 

and act upon thoses cases involving solely questions of law, and still
 

further would consider estate~tax CB,ses as well as income and profits
 

tax cases. J 

-REPORT OF COMMISSIO!'><""ER OF INTERNAL REVENUE 27 

Tile results of t,be eommittee's intensive efforts in these directions 

sre ·shown by ·the fact that cases comprising 21,228 docket numbers 

which had been carried to the Board of Tax Appeals were considered 

by the eommittell up to June 30, 1931. Following negotintions with 

the petitioner-s,'settlements \vitho'ut the necessity 'of trial before the 

Board of Tax Appeals were obtained hy the eommittee in 12,696, or 

,59.8 pCI' cent of all docketed eases eonsidered. 

During the same ,period the eommittee also considered to a conclusion 5,932 cases in .the ·50-day status. Alter negotiations with 

taxpayllrs or their counsel,settlements were effeeted in 3,524 of these 

,cases, togllther with 1,323 other cases considered and -elosed without 

appeals. A totll.l of 4,847 60~day eases were thus elosed v,rithout 

,petitions for appeals, or 81.7 per cent of all such eases considered. 

In addition to tbe above, the eommittee considered to a conclusion 

383 miscellaneous cases, representiug 651 tax years, of which 299, 

involviug 511 tax years, or 78 per ecnt, were recommendcd for settlement. . 

The above figures show a toto;l of 27,543 cases, representing 43,652 

ta.."'C years, eonsidered by the committee -up to June 30, 1931, -and 

set.tlements recommended .in 17;842, -or 64.78 per cent of all cases 

cont;idered to a conclusion. This reeord far exceeds auy· expectations 

the bUl'eau may havc had ll,t the time the committe wus created. I, 

'Vhile these results fully justify its existenee, the committee has 

further accomplishments. Early in its existence the eommittee he:. 

came eonviced that its duties extcnded bcyond the cases already 

pending; that ll, reduction in the pending docket was but a step 

toward meeting the situation. It·Wll,S considered equally important 

to prevent the recurrence of congested cases before the Board of Tax 

Appeals. It. W68 appurent· that the most important coutribution 

which the bureau could mllke in such au efi'ort lay in the issunnce 

of deficiency notices of sueh character llS to result in a minintllm 

number of appeals thcrefrom. As a step in this direction, and in 

order to assist in correcting this condition at its source, the committee, 

soon after its crcation, submitted II plan in whieh it rccommended 

that revenue agents holding key positions in the various revenue 

districts be assiglled to the committee, for periods of 60 days, to receive 

training in the met,hods and procedure employed in the disposition 

of these cases. Approximately 107 revenue agents, representing 

practically every revenue distrl.et, have received sueh training with 

the committee. Of this number, 37 have been selected to reprcsent 

the committee in the vonous field di...isions. .Those agents not designated to represent the commjU,ce thus were IltIordcd an opportunity to 

apply the training received with the eommittee in the handling of 

cases prior t.o the issuance of "30-dfiY" letters and reBulting deficiency 

notices. As II further st,ep in this work, the committee, from the date 

of its estahlishme-nt, blls furnished the Income TllX Unit with copies 

of nIl approved rccommendlltions prepR.J'ed on cases handled. 

In orde-r t.o Bsccr1,ain the exteut to which the unit was bene,fiting by 

these recommendu1,jons, an anfilysis sheet was prepared on eacb CB,se 

handlcd, whicb shows the reason for the committee's action nnd 

whether or not said action llffirrns, modifies, or reverBCS the unit's 

action liS set forth in deficiency letters. The informntion obtained' 

from the-se sheets over II period of two years indicates, at lenat in pnrt, 

79434-31--3 

Jf
 

,II' ,: , 

II 
---

-------------

_ _ 

i 

28 REPORT OF COMMISSIONER OF I!\""TEfu'iAL REVENUE , the influcmce of the work of tho committee on the work of the unit in 

the preparation and moiling of deficiollcy lettors. This data mav be 

Bummarized BS follows; . 

Number of i88uee invol~ed ifI Clues han.dled bv Special Adviso..y Comm'iltce cZa88ified 

by ba8'i8 for committee aclion a"d ..-dat'ion w prior: acti<m of Income T= Unit 

.. P,iI.lr 8~. prior al!­ PrIor Sl!-

Hpoou cion an tian an Tatsl B8.'llll Jar canlJ:nit~ RCtian i>euw sl· Issues modi wue", r... ,"," .llr"'ed ,,' y.....,d

Adjustment 01 !DIltb""nRtl~Rl elTOrs____________________ w, AdditIonal evidence .llbmitted________ •• _•_______ • _____ ". '" ,~" O.8S~ Determination or racUl_. ____ . _____ •_____________________ ',"" ',~ 8,~7 1.3L7 12, 11114 ',000 AppllCIILloo pf Ie'" and regulations__ ._•• ____ •_____ •• __ •• d.3M 2.272 l.O<I~ 9.6.'>6

ApplicatlWl 01 subseQuent ruilng:s or doclslons__ . _______ .., ~,2IIll

Total wuoo ___ •__ . : __ . _..•_•• ______________ •• __ ." '" "" 18,016 II. '9'.l ~. 82\1 35, &37 , ;~!

The statistics of the committee show that, to date, the Board of 

Tax Appeals has sustained the bureau in 69.8 per cent of total "" 

deficiencies involved in cascEi recommended for defense by the committee and heard on their merits and decided by the board. Of the 

remaining 30.2 per cent of total deficiencies not affirmed by the 

board, it is found that in part the board's deci.sion covers issues which 

have not boen acquiesced in by tbe commissioner on prior cases and 

issues raised before the board but not raised before the committee. 

The work of the Special Advisory Committee during the fiscal 

year 1931 is summarized in the following table: 

Number of caSfS disposed of by the Specia.l Advisory Committee during Ihf fisc.al 

year 1981 tmd amo\lnl~ of Pl'oposed and ..edeJcrm·ined defidendes 

Appolli. fil8'J ...ltll MlJ,oolianoou. 6()-day lei.le~ board """ 

.,­ Numbe, Number ,,,", Number Numher or tnx oJ tax ';; y""r~ "'­ yoore

On I>llJId Iull' I, 11130_ •• __ •• _" ..._______ .___ 6,orS O,OO~ 85 127 .M Rocelv&~ durIng rll3" , . IiO-<la.r appeal ilieJ.• _. ____ •__ •••• _____ __ 1,027 I, 276 ____________________ .. All other._. ___________________________ . _~~~~_ , . TOl.a.ll<lbodlsposedol.•••••_:••••••• 16,233 23,315 2,Q31 3,707 = 

Disposed of during Yellr: I' BY~~:r~~~~~~~~________ .______ 2,S2~ ',m l,lG7 1,625 M 

i3~:ci:~~mi;iidi.;i-,j,;<f;.ir~-T--.----- ---------- 621l om . mentnotyotfiloJ__ _._ .. __ 31 45 2 2 , Nachango. _____________ ._______ _ 2,142 3,335 32 U "

TotaL_______ ••• _._••. ___________ -1---1-­ 4.Qg3 7 ~11 1.627~_
 

No action by committee":" ­ 6O-dal' appealllled.•._._ ••• ___ . ____ • _, All otbers ___ . ___ .. __ ..____________ " , 1----i:7W-!_I·m ---I~~ I I,m -------u- ---'---72

1'otal..........·_uoou ...._' 1,0711 1,7W 1= 1,1.84 1,5661 ,_,_
 " 

. Totoi lfupu5lld of during ye.r n 6,069 I 9, 401 I 2, 811 a, ML I 172 306 

On h.nd June 30. 11131... . __ . ==ro:'~rl3.I~;g-r~==wer=~====w

I! 

Ntl-mber of c.a'8S di,posrd of by the SpN;i.al Advisory COlllmiltee ij\1rifl.'7 rhe fi.co! 

yea" 19~1 and amount8 of pro-p<)sed atod ..edelermined deficienc~~.-Colltinucd

'I 

REPORT OF COMMISSIONER OF IKTERNAL REVENUE 29 

Appeolll 61l-dsy 10tt"rs 

I'ercentago distribution or CII5eS dup""ed of during year by erl,lun or MOl' 

mlttoo: P" eMIt POT 1<111 By agrcemeut .• . ... _.. • _ &1 5 71. 7 No appeal Illcd ••. __ •. _._. • ".___________________ _ .__ 2tI 2
 

Changes recommended ",oJ agreemont not Yct lIlod ' __ .,. . _. . 6 : I
 N"a change ,_ _ . ... . __ . 42_ 9 2. 0 

Tol...\. _•••.••••.. •__ • __ • ••_••••• ._. ._____ 100.0 100,0 'II!

AlPOIInts of prQPp:;ect IlJId wLetern;ined deficiencies In c:lS8S dUVolltld cr ,I by commit!<'<l: 

Doncion"}' proposed pn Cll<as "'commended for seltlerrenL ••• __ • $50,0l8,M2.~~ I $IL,436,677.~9
 Deficiencl' redcUlr",iMd on I'ILSeS teCammllJldeJ lOt settlOlllc-ut _ 26, 830, 700 19 ~. 347, 727 
 

Deere""e lu pll'lla",d de1l.dtontl' n _ nn nn nn •••• nnn nuu 35, 087, 752. 27 1 ~. 143, ~:;G, 00

Porcenthge 01 dBCreose , .•_._.pert'llnL_ 50 b3 

Deficien~"}' propo",,<1 on all "",",s handle~ •.. _ _ .. __ ._. ll~, 308, 513. 95 II. ;~. O,~. TJ
 

Dclld~ncy redetermined on ffiSES bllJldled '._...•. ... 80,340,793. 36 ~. 002, lW.16
 

De.cr~,,"e in proposed deficiwcy ' . _. __ .. __ _ 34,958,720. S9 a. 143, 950. 00
 

Porcentage or decrease._. • ... _.. ... ll€r oont._ 30 52
 I 

, ....at iochlde<lln """"" settled by a~reemcn\, I , r"clllt1tl:l lllo'e;l.'l8d de!Lcienoies toca;npute<1 by eo_'Omi~t8e. ,III MISCELLANEOUS TAX UNIT 

The Miscelluneous Tax Unit is charged with the administra.tion of 

flU taxes othcr than income tB,xes.' The unit. is compo"ed of tbree 

di\isions, namely, estate tax di-...i"ion, miscellaneous division, and 

tuhll,cco division, and an appellls Il,nd review section, which is attached 

to the office of t,be depnty commissioner in charge. Tho personnel of II 

the unit was reduced during the yell,r, principaUy in the estate tax , division, due in part to the transfer of a group of employees engaged ,

on valuation work to the vllluation diYision, Income Ta.'C Unit, , created for the purpose of eoordinllting all work of this character in 

the bureau. A small reduction vms ell'ected in the estate tax field 1 

force. The work of the divisions is pmctieally on a current basis. 

The 'I changes which occurred in personnol and pay rolls and in tax 

collections are shown in the following tables, while the details concerning the work are shown under the sedion llnd division headings ,II which follow. 

The number of employces and annual pay rolls of the unit IlS of 

,June 30,1930 and 1931, are shown in the following table: 

Number of employees and pay r(>!{ of Mi:JceUaneO!-l8 Tax Unit, J'UflC SO, 1!J50 and 

19.'J1 

Per9O'tloel Pay roll 

Di..lslon rn",~.... Inere,.,;. 1930 IQ~I (+) or d~· ,roo (+)arda­ 'ro' ere,,,,e (-) cran,;n (-) 

F. ecutl..o Omce_ iSO, 'J"" $53,780 +$3, .\00 :1, E.tate-ta1 d i,·i.jioo.•••..:: _.:::::::::­ " " -; "
 ~n,020 :xl6,OOO -16,~:m M :;;"'llaneQ'!".division ________ . _______ " -, 148.400 T , HS,31>1I I "Cco dlv"'mu._..••••••___ , ___ "

"' 1::17.440 117.400
 

TotaL_ .••.. _. __ . _______ • __ . ___
 " 

251 " '" , 55~, 120 546,11\1) )2, \IoIlI ESItete tux, field' ._. _. _. __ . _______ . __ no '00 Gno,100 '" 677, 300 I +L'. '200 Otand tOlaL____ . _______________ . " I, 2IQ,:?:!IJ I 1,m,4~0 +4. ?GO '" '"" 

• 

+~

'" 

IiI.

, 1Thf, tlcld dCl'utJ... nnd "l!enl' ....S1~r.o'l to lnvosti,oatl<m ~[ra,as ol.her lhan ",tme Lax ara not atl'eho<l ; '0 thi:l unH. 
---

-~~~----

, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The following compa,rll.tive statement shows the amounts 'of the 

different-tl\..Xe::; collected for tho years ended Junp, :W, 1930 and 1931: 

TOJ;es colleded by MiscdiuTleou8 Ta:c Unit dllnTlfJ the fiscal years 1930 Gt,d 1931 

30 

CI!\S:l nl\1I.1 11)",0 1 1931 

Esl~te t6~ __ ..... _ .•__. _ ~.700,f.2~,ot .\tS,0i8,,:I6.S0 'I'o"",,~o.llU"" - - _... --- -- - "!7G,;'(l2.~7 .. . : . .• •• \,'l','""u,<UJ.ou I·..... · Othor mlSe~UJJlCOW tales. _ , .' • ••_. _ _ 11J.. M7. 2ll'J. 77 '0, 37, ~12. 00 

TotaL_ •. ._________________________ I.~ 0'. m_·· 1---;:::-:­ v~,v~,o ... ~. I ~,.S62,I\4).:,1

Estate tlU d'ilmion 

n"""'IL.... 

$16, eOl, 298.15 6,061,557,8Il 

:l8,~1.,4~1. 7~

61, 073, oJ.~. 80 

The e.<;tate tax division is responsible for the admiIllitration of the 

esto,te tax imposed by Title III of the revenue a,ct of 1926, o.s amended 

by Title II, Part I, of the revenue act of 1928 and by House Joint 

Resolution Nu. 529 (Public Rcsolution No. 131) approved March ::I, 

1931, and for the disposition of cases involving estate nnd gift taxes 

under repealed statutes. ­ Collections.-Estate-tax eolleetions amounted to $48,078,326.89, 

compnred willl $64,709,625.04 fOJ" 1930. Federal estate-t.A.x colJer.tlons 

for ilie year would have been somew~at Iaeger under norlnal business 

conditions. '']'he records show that due to economic conditions numerous taxpayers hnve applied under authority of the law for au 

extensiolL of time in whieh to pay the taxes nssessed. 

FIOlida, and Indiana passed amendatory legislation during the ycar 

whereby thcse Sta.tes "rere enabled to collect estate taxes amounting 

to 80 per cent of the Federal estate taxes assessed against their 

deeeased residents. Practicolly a.ll the St.Ates now have in eITect. 

similar statutes. The aIllounts of Federal estnte taxes collected 

ha.ve decreased nearly every yenr since 1924, as successive States have 

enacted appropriate legislation in consequencc of wbich n larger 

credi.t Las been illlowcd for State inheritanc.c. taxf',<; paid. 

The five leading States in .the collection of Federal estate taxcs, 

and thc amounts collected in each, were: New York, $13,439,538.06; 

Pennsylvania, $5,058,811.89; New Jersey, $3,295,198.58; California, 

$2,981,213.81; und Massachusetts; $2,53],lR9.22. 

Audit oj returns.-There were filed during the year 9,816 cstate-tax 

returns, sho\\1.ng tax: of $44,008,889.48, compared with 10,308 such 

returns, sho\\ing tax .of $39,024,258.66, in 1930. Each cstate-tnx 

return is in,cstigated as promptJ,y in the field as conditions permit. 

Thc estate-ta." field force operating under the direction of the deputy 

commissioner through internal revenue agents in charge, '\:\.-iili a 

reduction in persanncl of more than 2 per cent and with a new field 

procedurc program which t,f',nd~d temporarily to retard field produc~

tion, 

pared 

submitted 

witb 10,092 

8,820 

aueh 

estnte-tax 

reports 

major 

in 1930. 

reports 

At 

during 

the close 

the 

of 

yenr, 

the 

comyear 

I

there were 2,91G returns awaiting investigation in thc field, compared 

with 2,7fiR in U130. The number of returns audhed dming the year 

wa.'l 11,695, eompared with 13,949 in 193U. Tentative deficiency 

eBtate taxes determined in iliese eascs amountcd to $67,311,233.03. 

Tbere ""'ere 1,217 cases awaiting audit at th£l close of the fiscn] ycar. \ 

REPORT OF COli4MISSION"ER OF INTF.RNAL REVENUE 31 

In respect to deficicncy tax dctenninations as a result of ficld and 

office audit, there were at the beginning of the year 124 cascs awaiting 

tho proparation and mailing of 60-d>lY letwl's; and 2,398 cases were 

received during the ycar. Thcre wcre 2,059 such cases di~osed of, 

involving $29,257,582.74, of which $18,950,373.30 was rejected and 

$10,307,209.44 was allowed on protest, lcaving 453 cases on hand at 

the clOBe of the year. 

During 1931 tbere wcre 335 final closing agreements with est.ate~t£l.X

payers appro\'ed by the Secretary of the Treasury under section 506 

of the revenue act of 1928, and 257 estatc-tax: cases were adjudicated 

by the Board of Tax Appeals. . .. Total deficiency tll.Xes 6Sscssed, including" additional taxcs, penal. 

ties, and interest, wcre $25,109,773.82. These assessments includl} 

amounts detennined by agreement with thc tnx:payer without the 

usc of tho 60-day letter or o.ftf'r the issue of the 50-daY letter; by 

failur~ of the taxpayer to file an appeal with tbe Board of Tax Appeals; and by action of the Boa.rd of Tax: Appeals. 

Thc files on June 30, 1931, contained 187,227 estatc-tax cases and 

2,682 gift-tax eases_ 

CW:ims.-The status of clauns is shown in the following table: 

E~tatf-ta~ and g;/Hru: ('!aim~ all hand, recel:ved, and r1i~pa~ed 0/ d",irJ{l the jiJ"cc.l 

C181m, 

Olliland Jll!y,.l. 19~O•. ...._ 

~?1~~.~.~.~.:: :::::::::::::::::::::1 

Oil tland Ittno 30. 19H .••.. . 

ywr 19S1 

E.it81o;-WX clolim" 

Rorund Abat<lm"ut 

N=_I Amoum A'Qount "" ""

UnfOlJC~llhl~

NUJO· .1 Amount 00' 

I. 347 s" 268. Z78. 05 4,311 1.l1B 'l.m8.51i8-10 '" 'T'~""I
" 3~4 I~~ l. 9!l;l, SUo 'Ia N ~19 ~, 7112, 0Il5. 14 

$543,780.01 281 SI1,[l<\!.4,l

59,498.477.38 ZI 5,561.21:1

IBl,31~.Z43.47 42 1]8'215.20 u.c, 835. ~J I ;)(1)3. JII

1O~, UiO.ll 1.g;O,H

Oifl·tnr clnilll.i 

Helum! Al,jJ.lement

N"m-I ber _"mount ber AmDunt IN=-I I. , --~ , $;~~m~ I·"" -~-I·'$9,-ij2.i"Oi ':Dl>.3H.17 ql,71S,~~

~~±!-~l~t~~~~~~.~_:~~~~~~~~~~~~:~~~~~~~:~~~~:~~~~~::::. ,

" ~,(r24.3~ Z ll,SM7'

103, 13Q. 38 • 

1Inclndell $6OB,Il93.~S intere<t and U2fl.400.112 allowed in o3~ cail6< as ove'to!l6SSmenl;; wil,hout ulalms, I !ncludes $21.721.'M.1Jol allu,,"ed in Z.Oll = ... ..., Qverns.....r:lent.' ...IUwUI claims. • lndlld.s J17, 7OG.3t' ,,"~r<," ",,<I ,!WI, lJ1.:<1 olI'c ....e'J III 3 ~"""" .., 0 '·orn.;"''''UlelJl.Il ,. hh<JU! ClaIUl'. • lrlclUd61l ~1,1Jol7.;2 ,,1101>-,,<1 III • case.... overJ&e5SmeIl~'"about claim;;, 

Included in the amounts of estate~tax lllid gift-tll.,( refund claims 

aUowed are 13 estate-tax judgment claims, amounting to $272,386.32. 

Includcd alao are refunds of $137,02l:L~6 without interest undcr the 

proyisions of section 325 of the revenue act of 1926. 

3 
33 

, 

32 REPORT OF COMMISSIOKEn OF INTERNAL nEVENUE 

Claims allowed in excess of $75,000 and reported ~o the Joint Committee on Internal Rcvenlle TfiXR.tion during the year Were flS follows: 

Ten estate-tax claims for refund of $1,856,813.83 on which $208,972.1J7 

interest '"as allowed and 1 gift-tox claim for refund of $77 ,178.08 on 

which $11,2:28.88 interest was aJlowed. P1'obl~'ffl1! invoILl~d.-r,lil.imfi Ilnd protests filed during the yenr were 

concerned with questions of tnl.llsiers; of credits for State inhclitance 

and estil,te taxes; of taxable life insurance; of the constitutionality 

of the jointly owned property provisions of the law; of deductions for 

additional admini'ltrltti.... e {,~lal'ge~; gifts to charitif's; and pl'eviousl~"

taxed property. The partIcular problems of both ollice und field 

dealt with tIle h~al phasf's of tllxo.tioll upon property, chums to properiy, llI1d interest therein, together with the vnlUlltjon of such propertIes, claim,;, ann intNcsts '''hich are trallsfClTed into the possession 

of others by the event of the death of the person whosc estate becomes 

subject to the Federal estate ta.x law. 

In March, 1931, a new procedure was adopted which wus designed 

to deeent,rnli7.e the work of determining cstftte taxes by Iluanging for 

finnl settlenwots in every possible instance hy the tield oJfice~. Owing 

to the peculiar nature of the tllX, thc new procedure hilS presented 

eertllin difficuJt.ics involving- delays in the inyestigations Dnd uudits 

nod expAnRc to the bureau, wluch will be eliminated by further experience. The plan affords opportunities for settling cases at lcss 

expen~e to est,ates and in the future unquestionably '"-ill be taken 

advantage of by ta:x.pll,ycr,:; in increasing numbers. 

Stl1,tistics.-StatistlCal duta for the returns filed during the calendar 

year 18:W, sllO"ing in eomparll.tive and classified form stllt.CllIeut::> uI 

totn.] amounts of assets included in gross estates, total umounts of 

deductions and credits, tot,nl nct amounts taxed, and total of resulting 

tax, were compiled for publication in the bureau's rel;l0rt "Statist,ics 

of Income for 1929." Thesc statistics IlTe li.lIlited stnc~ly to reLums 

aB filed Ilud not aB ehanged by audit find investigll.t,ion. I 

Mwcellaneous d'iV'i-8io1lThe miscellaneous division is responsible for tbe administration of 

taxes imposed by the revenue act of 1926, as amended by the revenile 

Ilet of 1928, on admissions and dues and on the sale of pistols and 

revolvers, and ()f stamp tRxeR 011 tne issue, sale, 9.nd transfer of stock, 

on sales of produc~s for future delivery, on bonds of indebtednes", 

passage ticket,s, pla:o.ing cllrds, ll.Ild insurllllce policies issued by foreign 

corporations on property in tIle United States. This djvi3ion is also 

responsible for t.h~ ndrnirustratiort of the stnIl1]J and special taxes 

imposed under old statutes on oleomargaliue, adultcrated hutter, 

renovated butter, mixed flour, titled cheese, white phosphorus matches, 

and cot,ton futures, und for the disposition of cases involving taxes repcfll~rl by the revenue act of 1928 find prior revenue acts, including 

the capitol-stock tax, tIlX'es on sales oJ automobiles, mutur cycle::;, 

automobile parts lind necessaries, on jewehl', cel'cnl beverages, and 

on the use of foreign-built, boats. Its work includes assessments and 

compromises of all taxes administered in the Miscellaneous Tax Unit; 

the computation of interest and ~be oeheduling of all refund, o-bo-toment, and uucollpdible claims, £lJld all certificates of ovemSSCSSIDcnt 

for the entire unit; and the schedulin~ of abated items eO';ered by 

accepted offers in comprOlllise; also work of inteTIml revenue character 

REPOIl.'r OF' COM1,USSIONER OF IN'l'ERNAL REVENUE 

in connection with spirits, wines, fermented liquor, and narcoti.c taxes 

not allo(",atcd to the Bureau of Prohibition. 

CullectioM.-Total collections of tfIXes under the El.dministrat,ion of 

the nriseelln.ncous division aIn01illted to $75,227,812 for the year, 

compared with $113,547,269.77 for 1930. The collections from the 

various taxes for the current and past fiscal year are shm\n in the 

fullowing table: 

MiBuliane01JS l(l,J;es wi!ected dUTing the fiscal ycaT~ 1930 and 1991 

.!'~u're ". !

IDC1"C",e(+lo, 

ile",e"'e (-) 1031 

:porument",,, st~mps:

nonds 01 indet-Isdne&<, e~p;I.11 .'!Dcl< ;';,1,"3••••• _. __ I '2~, 611. 214. 00 ~14. ~57, 3.:t 081-$7' 853. B91. M 

Cep;t"l ,tllCk saks Or translers__ •• ••• __ ••..• __ •"1 t5, G90.1'l'l. 85 25..;19, ~i~. 75 -~I. 178. 2:lot. II 

S,'10", ~f rroo"o". (lutll:"e ,101;verY)._••• __ ••• , ••• __ 3, 5'Y.I, ~'5. 1;8 1, 082, GSQ. 56 -I, U17, 19.1 m 

Pluymg cards••• _•••• __ " •••• _•••• ••••• __ ••••__ •• 'I, 819.:i.'92. 60 t, ~02. 55\' Oil +174,267. 00 

Tot>l1. __ •••. _, ••.• __ ••.•• __ ••••_..•••• __ ••. •••• 7i, 72S.0)~. \10 t~, ~'i3, bil6.19!-ilU, 775, 073. n 

OleomBrgarbe: colore,I.••• _•••• _••••• __ ._•• _.•• __ •••• __ ,••• __ •. 1,370,021.61
 lJnc~IQrod •• __ .... . _ _ ... ••. _ 8~4. 11~. (;1
 speo;lIltaxes••• ,_ •••• ••. __ •••. _•••• _.... T 7"' ...,..,,\ i , .•~J.&I1.1J I
 

Totrol.•_•••• __ ••• _ ."'...... _..... ..._ ~.m~.AA7.7f, 1 2.M1.428.29 1 

Aduller~l~dbtlll"'" ... -•.-•. -.••• -- .••• " ' •• - •• '_'1 :/,045.85 1 '. A'· -- I nenovate<\ bulter._ ••.• __ ..•• __ ••• ••• __ .•• _.'. ~,572. 50 

~l~eg e~~~:::~~:::~~:·::~.::::~~~~:·::~ .. __ ..._::","'" _~..~9~~. "" 

Totill..••.• _ _.••. ---•••. -- ..• --•••. __ ••••1 11,508.19 

Admlssious._•• .. __ •••••_••_••• _••••_ .••• __ 4, 23C,M7.9U 

Duesaud ;dtietlonl""~•.••.••• __ ••• __ •••• __ .. __ 12.521.001.52 11.477.723.20 I 

Tot~Ln. __ .n.n_n•• n_ ' n •• _U. n Iff.7,;:.~W.~11 14.2,1t..5.'>i.2lI1

Pistols end revolve's_ ••.••• __ •••• __ •.• ._••_ _) 34'<. ~89. 5\ 1-=---::0" on. 0" I 

~::~e::~~l_~::~::: ::~:~: :::::::::~:::: ::~:: :::~ :::::: 11, ~: ~l: ~~ n.lln'l'H,nt, nnder teDNlled laws•• __ ' .••• •• ___ 2. 50". IDI. &l. 1 HI. IX>~. il 1 

Tote]_ ••, __ •••• •.•• __ •••• "" •• __ •.•. , .••• ]15,135.844 42 11,32~,377~~:;:;::::~~~.

TotU! rniscell;).[leou, (ax.~ .•._ •••. ••••• . .••.•_,. 11J, M;, ~&9 ~7 «, ~i, 812. 00 I -:'11, 319, 4~;.17

The principa.l de("reasrs in the cullecLiuns are $21,178,254..11 in the 

tax on capital s~ock salC:'! or transfers, resulting from the decrease in 

thc volumc of trading on the various stock exchanges, and $7,853,­

891.58 in the taxes on bonds of indebtedncs3 and capital stock issue3, 

result,ing from a decrease in tbe issue of capital stoock find bonds. 

Cla'ims.-Adjilstmcnt of claims by the miscellaneous division is 

sbown in the following table: 

Clai..... ~e~eivcd ar.d disposed of by the fn'i8cclla7leous dit>ision during the fiscal 

YfaT 1931 

\ Retund RedcmPtlO~_ Abatement Unco1Jectibla 

Num·

ber Num' NwuJ Amount ber ."moUllt bel" I Amount 

Num

ber Amount

S""" ta:<"': OnbWldJulyl,19W. __ .• 182$I,02G.55(1~~ ____ •••• ____ •• _ 171l1$176,22~.tl 00 !!.1.32<l.~7

nocch·od_•.• __~. .._ Sf".. 2. 07g.lIllU. f!I ____ ••.••• ______ ._ 1,MO 203,9(;6. M 717 173. Hl9.)2 

l\eoPCIl.d ___ ... __ •.• -••• _ /1 72,fj25>:l••••l.---...... .," )~.30l2.~7 .••••.•••__ ••.. _. J\llo,.;'d.•• __ •.. __ ........ M 8JIij,SG1,t.I ••.• __ ..•••.. ___ • 1l42292.82'l..1 777 l~1,OI2.VT R~J_el.<I_._. ___ .•• ___ •• _ all 1.:;61,717.•9 ____ ..••_____ •••. 363 ~J,2Ig.~ 1~ 1.OlS-IS 

On bond]uno&l,lnl._ •. 322 775,1~7~7!un. __ ••un___ • 4~7 11l7,r.u!>.VT 41
 12,~97.3i

1
 
, 

34 REPORT OF COMMlSSIOKEn OF 1l\"TERNAL REVENUE 

t

Claims r6cnooa lind disposoo of btl the miswto.neous divi~j(m duri~ the ,ti8cal 

/lear l.9"J-Cl>l1tinued 

Rduull RllllemptloD AmlemeDt U lloolltlcllblll 

IN~lll·1 AI<muot 

___________':-\ A-=- NbU;.\ AIDO=I Nb~t:::t ".

MI~~0lI1opcou~ ,tamp: I . OnbnndJulyl,'\l3O .• 2Il f>12,777-i~ n.,I$lOO,m\.3111 1~1 $36.l'136.G71 15 $\i,IJ73.U Uooowe<L.. ••• 163 74U,7JO.iill 3,OO'J ~B4.005.B4 m3,!<I~,J;I';.M In ~il,=JIl

~;;:~;:r,':::::::::::::::::I"'iii""ii;~;:s, '. >~I ~: ~~r: ---i4UI,--ioo.'316:"31 _. '100 -aai:ii:nii 

RrJected .•.• . __ .• •. !If 415,097.1(; IIG 111,1~.~~ 1>0, 089.981.(7 4 3.381.07 O~b.ondJuneOO,I\l:!L.__ 30 3«1,11),130 l./Il/ lijl,IM...., .3,3,617,)67.13 37 2/I.8l1.1» 

Bplrl~norcotlc: I 

00 hand Ju.ly 1,Hl30______ 31 9,038.22 22 4115,21 1371 65,1&.71 Z; 700-88 

R«;elr..<L ..•... ••• _. __ . ztlt ~r..-I.:.o lU 7,;OI6S 9JI 00,\1(;7.21 JZ4" 7,OIU.lllo 

~~=~::::::::::::::::: i&~~ ···i~ ··T~W~ ···~--i~~f: .. ,.~ ···1:~a~ OabllDdJum30,l9al.-... ,;; ~,3J,2.14 l2 llllOO 1bl~oo.s.~~2 31. .50 

Cllpllll1 stook lax: I ~I IO.~5o.74 ••.••• __ ••. __ •••• 2; 4,376.00 31 7(1.00 ~~~:t/~~:.l~_~~~::::::j 13 375,S-II.40 •...•••• __ ..••_.. 121 3,~.l};l 41 8,~1l1_00 39 ~(,<I()~il ••• __ • __ ._..... ~,~.~_......_ .... o __ ._

~il~I;:,{~: :::::::::::::::: 76 OO,\H~~2 ••.• _..• __ •• __ \7 1\,1'14.53 U 8,0",.00 

lleJecled._ ••.• • ••. _ t~1 Wi, 0;19. 57 ••-•• _ -••• ---•••- 2 4, 778. 00 ••••••1'...-- ­ 00 bfIDd J UUO SO, 19·,-i-•• __ ~7 213,059.00 ..-,-- ..' '._ _. __ .. _. __ .._._ 0 ••

Total claim": On h'lud July I, 1930__ ._.• 2M 1,115,717.6.1 357100,516.57 3t'.3 610,903.~9 8() 2'l,0':"~.8Il

1 J1.e<:lved_.. _._. . __ ._. __ 1,300 2,~O,8H3.73 l,tm 411~,r,Gl.52 1,81&4,130,0[16.42 I,~ 681,(lj5.~5 I

]l("'P<'n(,d •• __ • .... _ AllQwed_. .• __ •• ••• __ 8: 1,~~i;::~12' 7:!132Uii8t 1, ~;:;:: gI TOtO ·~M;7Qoi'31 Rc]e"Wd _•••. _•• __ •• •.• ~40 Z,ll~,135,98 431 115,071.1 400,451.07 24 5,(115,13

011 bllnd J=30, 1?:JL..__I 381 11,338.21>2.07 411 161,281.01 5(8j3,&l1,700.68 SO 39,:116.83 

Interest amounting to 5262,101.35 WII.S allowed on refunds, compared v.-i.th $371,162.10 allowed i.n 1930. There were only 92 refund 

and redemption claims, im·olving $129,882.21, reopened during the 

year, II.S eompared with 222, involving $569,294.02, for 1930. 

Manufacturers' ~xci8e t~.-'1'heTC were 334 sales-tax credit cases, 

totaling $3,931,245.41, on hand at the beginning of the year; 392 

ctl;Ses, amounting to $24,266.61, were received; 541 cases, aggregating 

$2,230,516.15, were disJ;losed of, leaving on h,and at the end of the 

year 185 ceses, amountmg to $1,724,995.87. There have heen submHted to date, as a result of the' refund aqd credit authorizcd by the 

revenue act of HJ28 in respect to automobiles, eutomohiIe hodies 

and chassis, and motor c)'cles, held by dealers and intended for sale 

on the date the tax was repealed, 49,321 inventory schedules, aggregating $8,27·7,605.33. These inv-entories disclosed that dealers had 

on hand when the ttlX W(J.S repealed 303,684 completc automobiles, 

9,947 bomes, 707 chassis, and 1,341 motor cycles. 

Oapital-stvck tax.-There were received during the yeClI' 308 delinquent cilpital-stock tax returns, mvolving 58,291.50, lilt of which were 

examined and Closed. This tax was repealed, cffol>tive July 1, 1926. 

}'fail and conjerenus.-During the year there "ere recei"'ed 5),811 

letters, 129,741 fonns, and 70 checks; and there were scnt out 14,900 

letters, 30,086 forms, lmd 70 checks; 737 conferences were held with 

taxpayers and thcir representatives. 

AS/Ile88ment8.-A total of $174,595,688.38, representing 191,767 

it(JffiS, was appro'ved by the commissioner on rnisoollMleous llSseSSlDent 

lists, which embraco assessments of lilt intelnll.t-revonue tll.Xes except 

REPORT OF COMIDSSlOKER OF Th""TERNAL REVEl\-uE 35 

those administered by the Income Ta.-..:: Unit. These lists include all 

,0.3sQSsmcnts, Qriginal and additionJlI, of the misceUaneous intcrnalrevenue trues which are not collected by the sale of stamps und the 

f1dditionallLSsessments on the latter group of tll.Xe.9. There were inclUded in the lists $26,057,519.86, representing 20,160 additional us. 

sessmcut:>, resulLing from office audit tmd field investigfltions. The 

amount of interest paid and tlSsessed on tbe nUseeJianeous tax lists 

totn.l.ed $2,494,517.28. . 

Offert; in eompromise.-The number of oUElrs in compromise sub_ 

mitted in settlement of liabilities incurred in connection with salos, 

tobacco, capital-stock, estate, gift, spirits, narcotics, and rniscel. 

Ill.Deo1l9 stamp and special taxes, flnd 6ggregate Ilmounts thereof, 

rcceivr.d and disposcdof are summarized in the following table: 

OJJer~ 111 comprOmi!8 received (l1Id di8po~ed oj dl.lrillg llu Meal years lS~O (l1Id 1S31 

>= ,., 

I N:umbN" [ .'mQUDL Numh~r Amlll.lIlt -:-------------i-­ (}nh~n<:l\tbeglnnlr.gQI1e~r••• •__ • .•_•• •__ .1 3,~90 $M2;=~:lOO 2,670 $3W.S7~.1lI

R[I":lveddurJugY~nr•••••••_._.•..•. _•.••. __ •.•.•. __ •./ 22,100, J.71.1>,~~7.o.> l~,77G 707.mn 

Total l{I be di'r>osed or. ••._ un.. 25,100 2. 410. ~I)O, {\!j 18, oWi 11,100,714.&1 

ACOOpt<lJ __ ._ •••••' __ .. ' __ .'." _ ._._.. . 22, 000 1, ~;:S, 30n, 3'. H. 708 715. 493. la .kt~C~•• __ ••.• ._•••• o_ ••••••• _ •••••••• __ •••• 6fl() 76,720.4'! &10 M.\I87.tO 

Witbdrawn_ .••••••••.••••_••._._ •••• •.•• _ .".--. 45 (l,534.1S 52 8,1143.<8 

ToWdI9PO~doL ••.••••.••_•..•••_•. __ .••_.__ 22,620 ,2,OII,O:l3.S~ 15,:100 SCI.\4U,2l 

On blWd ilL f.nd 01 St'4r••••··_ •.••_•••• _.••. _••• __ ~,87{11 398, 8711 il'J a. 3UI i 391, 2'.lO, 61 

Oleomargarine.-There were prodaced during the year 8,846,975 

Pounds of colored and 268,926,049 pounds of uncolored oleomargarine, 

compured \~i~b 17,102,771 pounds of colored llnd 332,020,954 pound/; 

of uncolored oleoIllutgarine in 1930, a decrcase of 48.27 pe.r cent and 

19 per cent, respechYely. (See pagcs 144 aud 145 for additional 

st,atlli tics. ) 

Un July I, Hl30, there were 70 oleolllllrgurmc manufacturers in 

husiness. Four new factories commenced business during the year, 

and 10 closed, leaving 64 in buBines~ on Junc 30, 1931. There were 

24,151 mauufacturers' and wholesale deulcl's' returns received, and 

25,811 were axtunined during the yelL£. 

.During the year, 1,945,501 pounds of colore~ oleomargtlrine were 

WIthdrawn free of tax for export, compnred wlth 2,030,7053 pounds 

during the preceding year. There were ....-ithdruwn tru free for use 

of the United States 1,338,469 pOlmds of colored oleomargarine during 

the :relU', compared with 1,468,186 pounds the preceding yeae. 

Adulterated b1ltter.-There were but two re.:,<YisLe.tcd IDanufacturcrs of 

t1.dulteratCld huttor cllgaged in busIDe<;;s during the Y~flr. 'fhe stamp 

tll.X collected on adulterated butter amounls to little for the reason 

that pre,ctically the entire production is rcmoved tELX free for e.."qIort. 

Proeest; or renovated butter.~Fiye ffill.nufll.dur<ll'9 of process or 

ronovated butter who were in business during the yoa:r pl'oduced II. 

total of 1,499,041 pounds of process or renovated butter, complll'ed .....ith 

1,749,713 pounds in 1930. 
36 REPORT OF COMMI551Ol\·ER OF IN'I'ERNAL REVENUE

l,lixedfiour.-Nineteen makers, packers, or replI.ckers of mixed flour 

engaged in business durinf! the yol\l' mado, packed, or repacked fl. total 

'?f 24,226,340 pounds of nuxed flour, eompared witb 18,250,413 pounds 

m 1930. 

ji'iUed cheese and white phiJ3phort.LB matches.-No filled cheese or ,....hito phosphorus matehos WCIC manufactured during the yefU", but 

$535.93 specill1 and stamp taxes were collected on imported cheese 

whi<.:h was found to be taxaille as filled cheeso. 

Playing cards.-There were 85 mllonfacturel's, repllckers, or importers of playing cards registered during the year. They manufiLe~

tured, repacked, or imported ll. t-otfll of 44,138,043 packs of cards, 

compared with 50,882,172 packs in 1930. 

Spirits and narcot'ics,-There was no leg1slat·ion affecting spirits 

or narcotie taxes during the year. 

Tobacco dit>i.sio1t 

The tObllCCO diyision is responsible for the tldminstrution of the 

taxes on manUfactured. t{)baceo, snuff, cigllIs and cigorettcs, and cig~

rette pllpers llnd tubes lll1posed by the re\'enue act of 192G, and of the 

la\\'s relating to the manufacture and sale of tobacco products, und to 

their removll.] tax free for use of the United Stlltes, without the payment of tax for export or for shipment to allosscssion of the United 

States and for (sell. stores) consumption bcyond the jw-isdlction of the 

internal revenue lo.ws of the United States, also the la\\' relating to the 

purchase llnd solo of leaf tobaceo. 

Collections.-Colloctions from tobacco taxes amounted to $444,27G,­

502.G2 for the year, a decren.se of S6,OG2,557.88, or 1.34 per conI" 

compared with the previous year, the first decrcasQ since 1921, for 

which cconomic conditions are held responsible. The collections from 

the taxes on the various IlU\llUfRCtnres of tobacco for the eurrcnt and 

the preceding fiscal year ru-e shown in tho following table: 

Tobacco lazcs collec/ed during the fiscal vearB 1980 and 1981 

Olprs (large): CIO!'~A•••• _.•.•••••••_······ __ •.•.•.•..•..••• _..••.• 1 $7,516,M.5.S8 ~7,576,7M,7S +~I!lII.S1 mllSsB._ .••....•••••.•. .••••••_•••••••.. " .• __ 1,477,33.'i.67 Q63,:lOO.13 -~13,\l7S.M

CInssC.••••••••••••••••••• ••••••••••••••• __ '•.• 10.373,717.24 a03B.~OU.!Ili -2,285,307.38 

CJ;l..'" 11_ ••••..•••••••• __ •••••• __ .••••.•. _..... • 1,~32, 584.!12 I, 13~, 680. S~ -200, 11M. (B 

VIOSii,F...• _.••••••••••••• •••••••••.••••• __ ••• 34O,SlL4S 20~21oO.7e -7t!,MIO,72 

Total._.............. ....• _. nl~1,Ql5.111 18,Q2.';,~67,3~ _3,115,5-I7.S11
 

C~(sma1l) .••_•••.•••• __ ••• _. __ •••.••••••••••• •• :101.&lZ.1l5 ToO,M4.IO -:lO.861.M 

Ci(lLreltol; \larp) •••••••••• ••••• •••••••• •••• .. 65. 100 4P 4t1, S15. (It -19,:lS-l. SII (JJ"""II<l:I (=aU)•••••••••• •..•• __ ••••••.• __ ••• • :\.',(I, SUI. ~4. 1>9 91~ IS7. Il4 -~)J, OS&. 

Tobileco.mlIoufncturod••••••• __ .•.•.••••••••••• __ •••• M.OOS,lSS.:!3 58.S76,lI'Z.W 1,721,2~~20

Bnull .•••.•. •..••.••••.••• •••••••••••••• •••• 7.M2,10.'.4J 7.100,400.16 -J51, 639. 'J:I 

Total. __ •.•.•.•.•••.•••. ••.••.••••••• __ •••• GT,M(),2'.ll.1JO (,5,M7,~OS III 2,072,883,47 

l.oJnf l-Ob6oc<> sold••.•.•••••• ••• __ ••••••••••••• __ •.•• W"J. QQ 10. 1M. 10 +9. MS.:IO Clgnrette papors._•••:•.••• ••• __ .•.••••••••• • •••• l.32f), 57G. 12 I, 437. IIW. 117 +l17+m." 

Clgnrettetob<><.•••••••••• __ ••• •••• _•••••• __ ••.••. __ 1,30'>1.00 ~&2ll." 517.tt MIsce1laneousroU""lloosre\lltiIJ.gtotob<lcco•••.••-.-- .. ro,381.4O _..•••••••••• __ -1>0,381.40 

Gran<l. to,..I. _ 460, Ull, 000. ro !44i, PI>. 602. ~Z I-6, 002, M1. 88 

Increase (+> ordocrease(-) IQ30 1031 BOUlIl8 

REPOR1' OF COMMISSIOKER OF INTERNAL REVENUE 37 

Th'8rincipalsource of tbe tobacco tax collectionsis sJnall cigarettes, 

the co ection of 8358,915,187.84 in taxes thereon representing 80.8 

per ecnt of the tota.l collections during 1031, as compared with iO.O 

per cent for j,he llrevlons ;year. The major dccreases iu collcctions 

from the tuxes on the val'lOUS classes of manufactures were $3, 115,~

547.85 on large ci~~rs,. £1,721,244.20 on lOanufaetured tohflCCO, 

$901,086.85 on small clgl~rettes, and $351,639.27 on snuff. The 

collections of tll..'i: on cigarettc papers Im:iounted to 81,43i,999.97, an 

increase of 8117,423.35 compured ",'lth the preTious year. 

In thc six Statcs shown below the tobacco tax eollections amounted 

to $401,970,178.83, or 00.47 pDr cent of the total tobacco tax collections: 

ToblJl;co llU: wlUclion.t from ai:t l~ading Sl(l{~ during Ihe fiaeal IIcar, 19~1

Pcr cent ot 

Stnlc totol tolmo­ AmOunt co tox col. lectlons 

56.01 f.~';~j;~.~~~:::: :::.:::-:::::::::::::::::::::.::::::::::::.- ...-.-.. .. S2~ \1k:: 21. III NOwJer~y. __ ..•.•••••••.••••••_••••••••••••• •__••••.•• _ .•.•.. 19,475,182.69 

"cnllicky.....•....•••.•• •••••••••.• '.'•.•.• __ ••••.••.•••••.. _ 16, 3~'. ;g~.ll8 .." ~.69

CoWornin: ••••••••••••••••••••••• __ ,_ ••••• _. __ . __ •••••••••••••••• •••••••• lZ. 7'tJ.llH.5:: 2. BlI 

Ohlo•.•..•. _._ ..•••••.• ••••••.•••••••.••••••. ..•••••.•.. _ 10,;j!j1,1'1.;J8 2. ~4

Total. tOl, ...... I'B.!l.l OO,t? 

Productwn by lead'ing States.-Thc leading States in the mllnn~

facture of tobacco products, the production of cach Sta.tc, and the 

percentage of thc total production arc shown in tho following table: 

Tubacco product8 man"jarlurcd in leading Slalc" during the fi8cal year 1981, bll 

clGll8ea 0/ produclB 

Quantity Quanlily m"nul~<r.urc<\ Pu Slale lIl~llUl~"lored "u '"" =. I
 =.
 ~LUoJ OMOIU}iO A>lD 8>1U .... Po,.," Pound. TOlai. Unlled StoleS...... 86. ~n, ~11 '0000 ToUll, Un!1OO smtes••••••, To2, "'9. 2G6 I IIll 00 

;:';Orlb. Carolina_•••••• 4-I,5ll-',1l51 51.17 Korth Carolina._••••••••• MISSOurL ."4~I~,3'l1 I ,... __ ••••••••••••••I 31,711, 'lSI 36- ,e Ohlo•••••••••••• .,. 50,23,,51:1 16.4l Illlno!s.••••••••••••••••••1 il3.11~,3.-l1 12.14 TotaL ...... _ 76, 375, 11:12 1i8.!>:1 il Vlrglnlo. ' •• • _••• 2!l,too.dlO 7.56 'I'Cl"'mls•••••••••••••••••• 17,11')5, G'D C. M '"Wla! Konruck,·. • _•.., l~. 3n lH5 ~. 213 

~.lilSo".rL .•.••.•••..•.•••• 11, &'>9, 330 4. a~ Tor.al, UnUed SI-u\OS...... 7,62:1, 7lC 100.00 (IS~ \ IrgjDla••• •• ••• 1],724,470 4.30 

Missouri •.••••••••••• 3,603,7'00 ~,To 'fOlal.. .•••••••••••• 242, :It], 3·\9 88. sa l:I::.DI.Ueli:y••••.••••••• __ 1."33,~18 25.36 To.ooessoo.• •••••. _ 1,8Il1,8SJ u.~~ Ul<OE C'<iAII.S 

TotaL.m.mnm 

'm,,", 

Totol. United 8lo\l",...... 

7,390,991' 

I ~,080, 410 

P7,1l5 

100.00 

1'0'01, Uulud Stoles...... 

PeHn.yl~on;&•••••••••••• Nc..-J.,..y. ••••••• 1'l.rI<lo••.••. ••••••• 

NUmWr 6, "~J...~OO, ~18

Z,'~,60_l.70'J

~1",O_l~,WO

fQi,4(ll,1'l'.l 

100- 00 

3-1.05 

IJ.OI ".m 11110.1'. •••••••••••••••••• Mlchj~aD •.. ..••.••••. \'l'glrijo•. _..•..•.••.••••_ Obl£>.••••••••••••••••••••_ 

2, 41~, 670 1,017,834 

(147. S2'J .»1.1811, 

47.5-1 

21. 17 Ill. 72 11.~

N ...· YO'k •• ••••••• 01110 •••••••• _. ••••••• \,lllllnlo •• _. __••••••••••• Mlcllisan•.•..•••••• •• S2:l,:I7I,OOU 

SSS,:I04. &;0 

3z:J,0-l6.llS..l 

z:la.ni.214 

K8Il 

6. OIl ~.~8

4.05 

']·011l1 •••••••••••••• _ 4,728,6,0, 1J2.01 'l'0l.rJ __ . __ ••••••••• 4,,';(;3,1I2O.6lIZ 0:1.63 
38 

, 

REPORT OF COMMISSIONER OF INTERKAI... REVENUE 

Tobacco products manu/acilired i'll leading Stal,e3, rltm:ng the fi8cal l/ear 1931, by 

cla,Mea of prod!Jds-Continuea 

St&l... Quantity Per I
 s QUllutily Pfl m~nnfwt"red "e~l tate I

Im~DdD"'ured oOlll 

SIlALL CJG,\DS ---I M"' ..U "'u...""nL.O-oon.

Tor.o.l. Uulte<!Sletes - ••_._ ~,OO~,98a No"" 100.00 IICaJifO'.;u" ___ . _____ .•.•___ IN"",," ~,nl.1¢.l,~71 3.00

[_ Kenlu"ky. ______________ . t,435,331.VlO 3.91 

Virgini" ___ , __ ._________ 338.316,000 0iI.1~ NewYOJ"k________ ~.------ 1,171,00(1,704. .05 

NO''" 'oco,,"'_......._.. »,M'_'OO '" I ',;
 NowV"•. __ . _____ . n,'-'MO ,-" I To"" __________.. ,~_"",'~,'"'

TotaL__ ________ 382,m9,520 9il 80 L.<.RGE CIOAII..l<lTES 

Ml.lU. C10ATdlTJE8 Total, UoHcd 21"1.0". ____ 7,3&1.lJ2~ 100.00 

ToteL Unil.ed States _____ 123,8U'~ 100,217 100 00 I/','ow '(ork.______ .. _____ 3,533.450 Nnrl1,Cnr"liM. __....._ 3,170,670 ~3.lI\I

NorthCurolina.•• ----••• 78,\I71,7H,203 531\l I I .

Vlrglnl•.••••• ___ ••.. _ Z\l,09~ 655,008 :23,50 TOl"I . ., ___ •.••• _ 6, 71Jl,l20 QI.OO 

l\'ewJ",;>ey__ ,_.. ____ ... 5,2U'l,65Q,~ill u!! 

_. Oiga,reffe tapU8 and t'ubec.-The tuxes colleeted on cige.rcttc papers 

and tnbes in Hl31 cover 1,695,537 packages of cigarette papers of 

domestic manufacture and 122,697,578 packages imported and 18,­

047,,00 cigarette tubes. There were impolted and removed j'rom 

the place of manufaeture during the yellr, 1J1J,030,432 und 112,462,049 

pa.cJ;:ages, respect,ively, of cigarette papers, containing not more than 

25 papers cach, which were therefore not taxllble, 

Thc total, 211,492,481 packages, reprcsents a decrease of 8,009,;368 

in the packagcs iInport-ed uud /ill increase of 83,509,715 in the packages 

rcmoycd from the pi nee of mlillufftcture as compared with the previous year. There were also remo\red, exempt from tax, 39,416,050 

cig:nette tubes for use by eig-arette mannfacturers and for use in the 

manufacture of lIIeuiciuul ()i~arette:>,

Ta,x-free troduetsfor ·use of Un'ired Sta,les.-There were 654 pcrmits 

isslied during the ye;lr for removal of tobneeo products tux free foJ' usc 

of the United Stlltes, covering 12,618,000 ciJllrettes and 171,719 

pounds of llltluufucLured tobacco, us compllT(ld with (i" permits, 

covering-l0,042,000 cigarettes and 130,370 pounds of mamlfactured 

tob1l.cco, dUl1ng the fiseal yellr 1930. 

Ola'ims.-The following table indic.atcs the stllius of tobaeco cIl1iIns: 

Clail1l~ Tecl:i~ed afld dispOclcd of by tile tobacco di~,:~-io.,. during the fiscal year 1031 

--- .':._.':.~.':.-I.':._.':.~ On b.nd 1uly I. 1000•• _ 3_ $l2'J_ 00 39 $ll, 57g. OJ 61, 7JI. Gi ...____...____ • 1 $), li£lJ. 00 

n"OOiH,1 __ •••• ____ •.• ?';;II.~I~".' $11276,'(81.081 Q2;!S,7Zi.35 ($l,IOl.~ G11~~,6/i',4~ AU".."'L. ...... ____ •.• 2!l':'MJ'~1 W'~5-l'cl.\).l'I! "~~.412.0l 2 \lOll, o~Il;,~67 nejeo",L .•••• ______ ••• '\4.119 l2 3,37&;11; 14 J,IJ2ll.11 1"5.J2_ .. __ -! 112.~6 Ollh"lIdlunoi\(l, jg31•• ___ • ___ ••• _.___ 041 i\(I,OI"-~7 -gls,02l';.&l! .. _______ ",__ ,1 7121,OI~.a~

110 odllilloll, in.....""l ill omoant 01 "'5.02 " ... ollowOO_ 

New legi8lalion.-Section 317 of the tariff act of IIJ30 provided that 

the shipment or delivery of manufactured tobner-o, snuff, cigars, nnd 

ciglJl"cttes for consumption beyond the jurisdiction of the internal 

nOfUll~ }:ad.mpl.i~o I J,.bM.e",eol Uncoll•.".i\>le D,awb"d, , 

Num· ,,-mount Nmn-I Amoullt l'um· Alnonnl Nmn· Amounl NllID. Amnunt 

REPORT OF COMMISSIONER OF IN'rRRKAJ, REnNUE 39 

revenue laws oi the United St.ates should be deemed exportation 

within t.be meaning of the customs and int.e:rnll] revenne laws nppli· 

cable to tbe exportation of snch urticles withollt pa,yment of duty or 

internal revenne tax. In pursuance tbercof, Regnlations 76 wero 

promulgated in Augm:t, 1930, and revised one montb later in order to 

provide for tbe establishment of bonded tobaeeo sell. stores warehouses 

at the principal port.s from which deliveries are made of tohaeco product:> witbont the payment of tax t,o ve~sels autllOri7.ed to receive the 

same. A second revision of Regulations 76 WAS made effective July 

3, 1£131. Thirty-two manuj'neturers of tobacco, ciga.rs, and eigarettes 

filed bonds t-o cover 'vithdrawals from (,heir faetorieE for nse as sea 

stores; they delivered 4,871 pounds of tobaeeo, no eigars, and 112,­

804,000 cigarett.es direct to vessels without the payment of tax, and 

12,711 pounds of tobacco, 57,.500 eigars, and 8~1,337,800 eigarettes to 

bondcd t.obacco sea stores warehOllses. There were 18 bonded sea ~ ' stores warehouses e,tll.hlished during the yeW', from whicb 8,252 

pounds of tobacco, 8,300 cigars, and 72,329,600 cigarettes were delivered to vessels. 

The sta.tute relnting t.o the rf"rlemption of st.amps was Ililleuded 

hy the act of March 3, IIJ31 (Public, No. 828, 71st Cong.), providing "That. internnl-reven·Je stamps affixed to paeknges of to­ IIbaeeo, snuff, cigars, 01' eigllret1.CS which, hHer removal from factor)' or 

customhonse for consnmpt.ion or sale, the ma,tmfacturer or importer 

withdraws from thc nlllrket, may, under regulations prescribed hy the 

Commissioner of Internal ReVelll!e with the approval of the Secretory 

of the Treasury, be redeemed if issued after Deccmher 31, 1931, and 

if elaim for their renemllt.ion is presented by the manufacturer or 

importer witJlin three years after tile ye!u of is~ne as indicated by the 

number or symbol priuted thereon by the Government, irrcspeetivc of 

tbe date of their purchase. Beginning with the year 1933, stamps of 

any issue shall not he sold until those of the ]Jrevious yeElT'S issue have 

been disposed of or later tban one year after the year of issue." The 

regulntions tberennder are in eourse of preplll"ation, ehonges in the 

stamps al'e being Infide, and it is expected thAt the new regulfitions 

a.nd stamps will he available in time for llse after December 31,1931. 

Staf-i.st'ics.-Dat,ll. concerning the manufaetu:re and tlix-pn)'lllenf, of 

t-obaeco products are shown in Tables 21 to 40 on pages 111 to 141; 

concerning t,ax colleetions in Table 1 on pages G4 to 67, in Table 

2 on pfl.g'es 78, 80, 82, and 84, in Thble 3 on paga 86, tlod in Tables 9 

and 10 on page 92. 

Apzmlls alld review sectiM 

~rhe ll.ppeI11~ uuu review section balds bcarWl!$ in CMe8 arising under tb~ 'tll-rious tax lawB administered by the 1{iscellllueoUB Tax Unit, 

renders on request from the hell,ds of divisions opinions on law 'I"e&­

tions arising in connection with the administration of Buch tax aws, 

and reviews the action tokllD by the divi~on~ ()n 1111 cJnims for refnnd 

or nbatement allowed 1'or amounts in excess of $;300. The majority of 

tbe bearingB fire held in connection witb estate ta..'ws, althougb a large 

number involve tbe various excise taxes, sncb as doeunlentarJ stamp, 

sales, and t,IlX(',!l on admissions o.nd dnes. Durin~ the year the a,ppeals 

and mview section beld 543 hearings, prepared 597 formal opinions on 

Cu.5es in which bearings hu.d been hold 01" On whieb formal opinion bad 
41 

• 

40 REPORT OF COUMISBlONrm OF II\"l'ERNAL REVENUE 

been requested by heads of divisions, Rnd n:n"iewed .5,361 claims for 

refund and abotement, and estu,t,e and gift tax clIses resulting iu ccrtificEltes of overassessment. There were 425 memoranda to the commissiorrer recommending certain changes in fiG-do,y letters routed 

through this section for approvaL 

There was a total of 78 ca~es on hllud at the elose of the ye:J.l', of 

wmch number 18 are held for heatings, 19 await further evidence 

from tll.:\"""pllyel's, 9 aTe held awaitjll~ 9upplemcntal reports from the 

field, 10 a wa.it reports from the sec.Ul1 ties secLiou, valuotion di,ision of 

the bureau, and 20 nre under consideration. 

Thrre "'Cl'e foul' members in this section during thl' fiscal yellr, the 

SflJIle numher as dming the preceding year, [lnd the work performed 

has be-en ::;ubsLuutiRlly the same. Cases have been disposed of flS 

expeditiously ElS possible after final submission, and taxpayers have 

heen required to submit additional evidence or uriefs promptly. 

Every effort has been made to dispose of CfLSCii finally, so that fmther 

reyiew would not he neCcsslll'y either by the Boanl of Tux Appeal~ or 

the eOUl·ts. 

ACCOUNTS AND COLLl;CTIONS UNIT 

Cbllection accoullii7l.g di"'ision 

The colleetion accounting division is chtlrged with the following 

duties: 

The construction of aecounting systems for use in collectors' 

offices; the preparfl.tion of instruetions to collectors of internal revenue 

on offiee Elud field activities; auditing collectors' revenue ;\ecouuts 

eun'ent ElJld collectors' special deposit ll.ccounf,s elJrrent for offers in 

compromise, surplus proceeds in distruint sales, and sums offered for 

the purchase of real estate; the handling of cases involving the scizure 

Dnd sale of retll estate hy collectors of internal revenue under distraint 

proceedinps; issuing internul-revellue ::;Lllmps, and compiling statistics 

fOr officialS of the Trellsury Department and the public. 

The division also is ehar[Ted with the duty of prcparing, in coniuuc· 

tion with the Income Ta~ Unit, the procedure for the prelimiuary 

cxElurinotion in collectors' offices of about 2,300,000 corpurlLwuu tUlJ 

individual income-tll.X returns. 

The !lre{lfil'ation of the proeedure for the intensive audit of the. 

smaller Iml!viduftl return>! on Forms 1040-A and a number of the larger 

individual returns on l<~onn 1040 is also the duty of the collectIOn 

accounting division. 

The actlyities of the field force of supervisors of accounts and colleet'lons and the force of internal-revenue agents on sR.le~ and misceJIfLueous taxes are controlled and dlre.cted by this division, under the 

[Teneral supervision of the deputy cornmi!:sioner. The division is ~h'ided into five sect,ions, as iollows: Office procedure, field procedure, 

revenue U,CCOltut.::;, >itutisLical, ll,nd $tump. 

During the fiscal year 1931 the policy of calling on collectotB 

of internal rewmue for assistaneo in connection with the auditing of 

the larger indi.....idnlll income-tax returns was continued. Approxi_ 

mately 275,UUU FOnlls 1040 tor the ycur 1929 filed in 1~30 wcre assignod 

to collecoors' offices for audit. At the end of the fiscal YeIlr 1931 

there were 17,540 of these cases remaining on hand in collectors' 

ofIiees. 

REPORT OF COMMISSIONER OF IN'rRU:S-AL REVEKUE 

During the year the supervisors of acconn~ and colIections submitted 122 rcports covering their examinations 01 the accounts of 

eollectors of int-emlll revenue, COlllpUJ'l'U witb 12!) reports submitted 

during tbc fiscal year 1930. Every collector's office was cxamincd at 

least OIlCC, with the exe-eption of the di~trict of Hawaii, and Illl but 15 

offjr,f'S were examined twice. The snpervisors IlIso installed three 

new collectors and four acting coHectors. Furthermore, these officers 

made two transfers of eollcctors' offices unuer renewl'l! bonds. The 

office of the United State" int-ental rcvenue stamp agent for the 

I'hilippine Isle-nds aho wa,> pXRmmed once. by the auditor for the 

Philippine islands. 

Collectors of internal reyenue during the liscnl ye~r transmitted 

to the bureou or otherwise disposed of 135,071 claims after having 

taken the necessu,l'y tldrninistrative action in connection thp.f(>.with. 

The number of elaims on hand in collectors' offices as at the end of 

the fiscal year was 872, compared v.ith 758 o.s at the close of thc 

previous fisealyear. The number of claims trc.nsmitted to the burean 

or otherwise disposed of by collectors of iuieillul reTenuc during tho 

fiscal yellr 1930 was 125,500. Tborc was, therefore, an increase in 

the dmms work during the .fisClll year'1931 amounting to 9,571 cIauns. 

There ·W06 fiI(\r1 in r,oIlectors' uffices durin[T the fis~1l1 yC:J.r HJ31 

a total of 5,626,978 tax returns, compared with 5,912,9U7 tax retmns 

filed during the fiscD} year 1930, a decrease of 285,929. There were 

5,027,739 inoome~tB.X retunts filed during the fiscal )'ea.r 1931, compared with 0,288,373 income-tax returns filpri dllring the fiseal year 

H130, a decrease of 260,634. 

Tbe sta.tisticlll seetion, which is charged with the dnty of keeping 

the record of internlll-revenll8 tlU6S Bnd thcir final tllhrual;ion for 

incorporlltion in reports to be i::;;;ued by the bureau, hilS issued ....'trlons 

monthly comparative statements of interual~rcvenue receipts for the 

information of the Secrctllry of tue Treasury, the committces of 

Congmss, and [or ~eneral release to the pnblic. The statistical sect,ion 

has compiled monthiy stuteruent-s of tax-paid products, including 

cigars, cigarettcs, manufacturcd tohacco and snnff, colmed lind 

uneolored oleomargaline, and plElying cards. The qUllntitics of these 

ilJ:ticl()s ",-ithdrawn for ('.onRlImption or sale iLre shown bascd on the cOITe~ponding stamp sales for the month. These stntemcnts are 

considered as particularly valua,hic to the se,eral tradeg or industries 

eoncerncd. 

A tutul 01 8,£05,729,527 revenue st.8.IllPS, vil.lued flt $496,615,229.65, 

WIlS issued to collectors of intemlll revenue and the Postmaster 

General, compared with 8,817,283,718 stampg, valued at $548,028,­

321.75, issued during the fiscal year 1930. 

lie,cnue stamps retmned uS collectors of internal revenue and by 

the Pogtmaster Geueral, and credited in their accounts, amounted 

to $3,887,385.76. The returned st.amps were of various kinds and 

denominllt.ions, including partly used hooks and stamps for which 

there. wus no sale. There wera three appucuLiou:; allowed foI' restamping packages from which the originJJl stamps had been mutilated 

or destroyed. 

During. thl1 year a totnl of 46,387 wurrants Cor di"t.raint WtlS served 

by deputy collectors of internal re....cnue, which resulted in the collection of $32,898,850. An a,erllge 01 1,554 depnty collectors made i a total 01 239,658 revenue-producing investigations, including the 
, 

42 REPORT OF COMMISSIONER OF 11\"'TERNAL REVENUE f 

seI'Ying of warrants for rnEitrnint, compared with 245,151 reyenueproducing investigations, including the serving of warrants for dis· 

trllint, mode by an average of 1,588 deputy collectors for the preceding 

fiscal ycar. The total a.mount collected IllId reported for a8Sessmen~

by field deputy collectors was $63,411',825, whereas the tot,1l1 collections und assessments for the previous fiscal year amounted tf) 

$65,524,608. The average number of investigations made per deputy 

and the average amount of tnx collected and reported for llsseSE'ment 

wore 156 and $40,812, respectively, while the nvemge number of' 

investigations mude per deputy and the average amount of t,/lX 

collected and reported for assessment for the fiscal year 1930 were 

156 find $41,280, respectively. 

The special force of internal revenue agents working under the 

direction of the Acoounts Ilud Collections Unit collectcd nnd reporterl 

for assessment, during the fiscal year 1931, $681,337, nn average 01 

$138,576 per agent. 

During the yellr, 188,986 income-tax returns were investigated Ilnd 

3,558,124 information returns on Forms 1099 were verified. At the 

close of business June 30, 1931, there were outstanding in the 64 eollection distlicts for field investiglltion 9,612 inCoffie-tllx returns for1929 nnd prior years, oompared with a total of 6,555 as of J,me 30, 

1930. The number of Forms 1099 on hMd June 30, 1931, was 

1,863,436, eompllrcd with 1,820,861 as of June 30, 1930. On June 

30, 1931, there were 15,352 warrants in the hands of the colleetors' 

field force for collection, compared with 11,422 Il.S of June 30, 1930. 

Specill.l attention hilS been giYen by collectors of interna.l revenue 

to tbe discovery of the variouiS closses of delinquent taxes. That this 

work hll.s been highly productive of revenue is evidenced by the fll.et 

that the tax collected and reported for ussessmeIlt Il.S the result of these 

investiga6ens during the fiscll1 year 1931 amounted to $20,861,006. 

Oollectors' personnel, equ.ipment, and space divisia1L 

Thc division of collectors' personnel, cquipment, and spoce ischarged with the consideration and "'ranting of o1lowllnces to collection districts covering the employme;t of personnelllnd miscellll.ueous 

operating expenses Il.Ild the keeping of adequa.te reoords thereof. The 

division posses upon collectors' requisitions for nonexpendable supplies, rnechll.nicll.l equipment, nnd offiee furniture. The procurement 

of spll.ce for collectors' offices llIld branch officcs 1111'30 is hundled by 

tbis division. 

At the beginning of the fiBCIlI ycar 1931 there was in tho Interna.l 

Revenue Collection Scrviee a totlll uuthoIized force, including eollectors, of 4,859 employeEls, Il.t au unnUll.l salary rate of $10,462,240. 

At the close of the fiscll.I year there wos a totol authorized force, 

including collectors, of 4,750 employees, Ilt Il.Il annual salary rate 01 

$10,460,600. It will hc observed that during the yelU' there was a 

net reduction of 109 in the total ll1.lmber of positions and $1,640 in 

annual salary rate. 'Vbile the total reduction in the annual rat,e was. 

small c.ompared with the reduction in personnel, it may be e~:plained

that, the greater portion of the sum which othern'ise would have bcen 

shoy,-n Il.S a saving in pcrsounel co:;t WIlS used in accordance wHh the, 

provisions of the Brookhart Snlary Act, applicable 1.0 the field collec~

tion f1P.rvice on July 3, 1930, aud other promotions granted deserving 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 43 

employees during the year. Tbe reduction in personnel wile brought 

about gradull.lly by devising and inaugurllting improved procedures. 

Il.Ild methods and more effieient coordination of the work m the various collection Jistlicts. The reduetions in moat instll.nees were made 

by not filling vacllncies occurring on the regular force. The total 

increases in compeusution allowed officers and employees in tho field 

eollection service on July 3, 1930, in conn.ection with the Brookhart, 

Salary Aet was $180,100. 

During the year a total of $78,331.11 was expended for the employment of temporary help in eollectors' offices, compared with $117,­

235.14 during the preceding fiscal year-a deerease of $38,004.03. 

In administering tbe peI'Sonncl of the several collection districts, 

the provisions of the el~si:fieation Il.ct of 1923, the amendll.tory acts_ 

of ~Io.y 28,1928, and July 3, 1930, llIld subsequent decisions of the 

Comptroller Gcmerul relating thereto have been closely adhered to. 

The policy has been continued of making all new appointments to 

positIOns in the field eollection service at the minimum salary rll.te of 

the nade, and all Il.pplicll.t.ions for positions havc been carefully SCl'Utiniz"ed with a view to maintaining the usual high staudll.rd of require-­

ment for employment. 

Duri.ng the fiscal year the sum of $294,101.08 was expended for the 

rental of quarters for collectors' offices and branch offices, compared 

with $289,245.24 during the preceding fiscal yeQl'. The increllse of 

$4,855.84 was brought about by the removal of the collector's office 

ut Los Angeles, Calif., from Federal to eommercial space. There 

was no increase in the total number of office appliances allowed the 

several collection distlicts during the fiscal year, but ll. considerablenumber of replucements were madc of llllservieellble equipment. 

Disbursement auounting di.viswn 

The disbursement uccounting division is char~ed with the duties of" 

keeping the account.s in eOllIlection witlJ. expendItures from o.ppropria.­

tione made aVll.ilable hy the Congress for the lIse of the Internal 

Revenuo Burell.u and Service. The division also is eharged ",,;'th the 

responsibility tmd supervisiou of the udlninistrative exnmination 

requu.ed by law of the disbursing Il.CCD\mts of 64 eollectors of internal 

revenue and 38 internal rcvenue agcmts in ch!ll'ge, including internal 

revcmlle salary paymcnts madc by the collector of customs, SllIl Juan, 

P. R., Il.S well Il.S the administl'lltiv8 audit of miscellaneous vouchers, 

for transportation, equipment, telephone service, rentals, etc., paid 

from internal revenue funds bv the disbursing clerk of the TrcllSury 

Department and direct settfements by the General Aecountin,.,. 

Office. " 

The disburscment Il.CCOtlllting division udministril.tively examined 

und recorded 1,236 monthly accounts of collectors of intemul revenue 

and internll.l revenue Il.gents in charge, including internal revenue 

salary payments made by the eollector of customs, SllIl JUtUl, P. R., 

together with 46,507 supporting Youchers, in addition 1.0 which 2,898 

e:xpense youchers of employees and 8,722 vouchers covering passengerIl.nd freight trll.Ilsportation and miscella.neous expenses \VlOl"O audited 

and pussed to the di;;bursing elerk of the Treasury Department and 

Generfll Accounting qtfice for payment. The monthly pay rolls of 

the bureau were eX!llmned Il.nd recorded currentJy. 

10434-31--4 

r

1,1 

II 

I

·1'1 

1

I 

III 
, 

44 REPORT OF COMMISSIO"KER OF IN'IERNAL REVENUE f I 

A tot...l of l,jO applications of fif'.kl ~mployees leaving the service 

for rofuurls of ll,ffiOunts deducted from t,hei.r salaries on account of the 1I 

retirement fund \\TUS approved and forwarded to the Commissioner 

uf Pensions for settlement. Data for fixiug the ll,nnuity pay of 19 

persons retired from the service, us well as a report of the totals of the 

I1.mOllnts dedueted from the sll1uries on account of the retirement fund 

of 184 person" tl'llnsfelTing out of the service, were flll'llished the appointment di...-iBion of the bureau for Il,drninistxative action. A LotuI 

of 15 applieD,tions for service credit was prepllred or verified for (01'­

wu,ding to the Commissionm' of Pensions. 

OFFlCE OF THE GENERAL COUNSEL 

The ll.cLivities of the Gcncrl1.1 Counsel's Offie8 I'mhrElce the whole 

field of Federal ta..,otion in connection ",ith the follov.ing: Cases in 

-suit (criminalond civil); the rcvicw and final disposition of refonds, 

<.:Tedits, ond nbntoments in e.xel'HS of $10,000; eases im'olving all ,kinds 

of tax ond o,dministro,tive mc.tters l'efened by the Secretary or A3sistant SocretoJ'y of tbe Treasury, by the Commissioner of Inbernal Revenuo or the BSsist,!mt, to the commissioner by the heads of the VllllOUS 

administrative units of the bUl'eou; ond the prepuration, reYision, and 

[)ublication of regulations, Treasury decisions, mimeogr1l.phs, and 

rlllings for the ~uidance of the bun.au officiflIs and employees_ The 

office iE divided into -six divisions, \'iz, 1l.ppea!s, interpreloll,tive, penal, 

ciyil, review, !i,nd adminisbrative_ 

Appeal" d'ivi"iun 

The [Lp peal;,; division is chllrged "'ith the responsihility of represcnting th~ commissioner before the BOfLI'd of Tax Appeuls in all cases in 

whicb petitioJ1s aro filed from proposed deliciencies in income, pwfits, 

estate, and girt to,xes. This responsibility includes the settlemenb of 

cases by stipulotion whrmwel' prll.cticable without, hearings before 

the bOIl.rd, as well as the defense of nil contested cUBes. The number of 

cases stipulated reflects thiE settlement work, as well as the work of 

the Speeill1 Advisory Committee in bhe bureau_ In all co,selO in whieh 

the decision of tho botlId is adverse to the cOlIlrruBsionor, tho appeals 

division prcpllres Dnd submits to Hie General Counsel a recotnmendo,­

tion as to whether the board decision should be aecepted or appeals 

t,alcen t,o the appellat,e courts. Petitio1l8 for review, when a.pproved 

by the General Counsel and authorized by the Department of Justice, a.re handled in the appeUat,e courts by the appeals division in co­

.opero.tion with the DeptLtLllltlut of Justico, lind petit.iom; fol' review 

filed by taxpll.yers fire defendC'd with the same eoopera.tion. Similar 

responsibility and procedure obtain in uU cases of peti.tions fol' writs 

,of ctJ.l'tiortl,rl to the Supreme Coul"t. of thE1 Hnibed States. The number 

of attorneys and assistants engaged in he.llJ'i.ng work before tbe bOll.rd 

and the number giving their entir~ timo to lippellate comt work remained Bubstantill.Uy the same as ill the previoU5 fiscal year. 

Sin<:,e the orgMization of t.he Bow'd of Tax Appeals attorneys iu Lhe 

appeals division have represented the office at field hearings before 

.divisions of the board at. the fonowing points: 

N=­ Y~ar bOtOf Ci~il\S whe,e h.lIriu.g:s ..-ere hoW Y.~ "" trips 

-­ --­ 1_9;)5•• , MUOIauk>e, st. Paul, S....ttl., Portland (Oreg.), San Francl.oo. LQS 

_\ngoJes. 

19.!li._ , Kansas CI\y, St. Lods.lllrm!ngb"ro, ;',ew urleallil, All<lnLI>, San F,anclsco, L>s Angr!ps, Oklahoma City, 

l>B1las. Tulsll. CHcago, St Paul, 

"'-ew Y"r~. 1 I 

REPORT OF COMMISSIONER OF I1'I'.r:ERNAL REVENUE 45 

Num-! 

her Qf Cltil>8 where h'lII"bg:l w.r. hold ","

trips 

sanville, Kansas City (2). DiIll, 

St. LQUls, New York (3), Mhn 

San F'!lIclsco, WbJ1iu. Tuls:o, C 

latlomll City, St_ PIIlII, Mad;", 

u~~~t:'·'\n~r;ii:~~fj~.L*~~vV ;0 

veil, LQS .~ngEI",. Fort \\·Qrl 

Columhus. CievQland. 

l\l2L Atlanta. llirrninghL1!\. llostQ(, C 

Deu'-er, ;;t. l'nul (2)1 Des ],':o;no-<. 51 Omaha, Shreveport, Llttl. RQck, 1~30_Cli~o (~) Cl~~.bnd, Columb' I'" D"UM, benvor (2). Do' M~;n York (~J, Ifort "''-orth (2), Colum· 

Allanu (2). Nt'" Or e80s (21, ~.w n.troil, O,and R.pid" Helena ( 

Lns, Miami, Oklal;Qma City. Tulsa, Honotun, IndiaIlllpolis. Ksn: M

I XanoasClty (21. Memphis, !:o,ton, City (,). Lo••\ngd~s. ll.h.ilioc 

Sl. La"", GsI'·..."on, AU8th. Sau I !>.Iem].l~i.'l, Mio.n::i, Mobile. N, 

hand,,,,, (2), ,Los ,\ngel'" (2), Ol"]ealL> (2), N~,," Yo<1< (7), Gm,,1 

J'Qrtlllll~ (Oreg.j, Iodianllpolis, PittsbUrgh, PQrtJanu (Ore~), R 

Jackso'''ille. 1lodison. Po,llnnd e;gll. Sf.. J,om" S,. Poul. Ss; Lll • City, Jan FrandscQ. Seatll~ ( 

City, E okane Holena.

C.re.), 3.attl., Llevelon(\, Sa:t Lake] Spolmne., Tampa. '£u1;;". _~U~nt" (2). P."minrrhRTTl, Host, 

llo,tou,KBnsn,('Ity.·l'ulsa, ~l]as,

1~~S_. IB D_nvel", 8raod i!a'PldS, UhlC"iS" (3), I 1'131._ 

CbJ("'l!o, l'n.ll,,,, Dvnv~r, r I'" " Moinel (2), Helena, 1!oustvn ( 

Clevel'I1d, I,incoln. Dos l\lolnes, 

:Saw L;rl"ans, _'.tJanta. CincinMtI, J"cl<,ouvllle, Kansas City ~). 1 

San l",ncisco. 3t. Lnui., :r-:ew lk RDlk. LQ'l Angeles (2), ,lift' " ~',)<ll;, 1-"" •.,~~").,.. I'",. \':0,11], lIfil...nuk,'e. Ne"'U,lc~n. (~J, r-,', 

:st. Pa"l. MilwnUkee. York (dl. O"kland, Oklahorra ell 

HI29._ Omal:ft, Pitt.bul"gh, PQrtla' 

·Port!an(\ (Oreg.), Seattle. R'ISt.Dn, ~2 Chica~o (~), Gl"and Rapids, Detroit, 

I 

(Me.), Porpand :O,eg.). St. L"u Pittsb~'I:1J g'. _'.tl~ma. B;n'"ug_ Sna AntQmo. Sllre... ~"rt. Spo~al

l.m,n, :t-:.,~ doom. M~bi1., hek_ Wh""iLng, Wkhi:a. 

Iu some instanees field kips were begun in one fiscal year and ('.oneluded in the next, but they haye been list,ed only once Ilnd ,mdel" thE' 

year in which begun. (A number in parentheses following the name 

uf any city indieates the number of timeB hOEl,l'ings·"vel'e held, at the 

same 'plo,ce dW'jn~ the year_) 

The number of petitIOns from proposed deficiencies ii:J. income find 

profits oaxes docket.ed with the Board of Tax Appeals du.ring the fiscal 

yetlol" ended June 30, Hl31, was 9,420, wit.h 316 other petitions inYolving est,ate and gift taxes, whereas during the preceding fiscal YChr the 

number of petitions covering bhes(l ola"ses of COdes were 4,110 and 

25U, l"l'-speetively. 

Numbr'l" of ta:.: yellt~ and amount of dcficiGf,cy p'l"op<J.ged in pditions iuvolvl:ng income 

~lld profile faxC8 fled dUTi~!l I}",: fi~(lJlllcar 1931 

Kmnber ~~doll<.1.... T""ye.... QI t"" T""yelll" pro;>llied ,= 

, WI.26 1024_. ._•• ••• 180 '17,896,657.80 , 1025 •• ._. • __ .__ 1,OlB 15. 306, 668. 67 JPl~_. __ • " •• __ :_ , JijO- 711 

tm::: ... __ ..._._ IO~. 74 

" 

, 1~26 • ._._. • 1,844 40,On,J9L63 

1~11~,2a 11127 •• ._•• •• 3.628 45. 731. 3tU6j 

I,O~.3IllI.oa 1928. ••• __ ._••• _. _.. ~.311l lI1l,1l89,llB9.1H 

00 Il. 711. ~l. S6 1029._. _•• •••••_.... ~72 5,959,561.92 1030•• __ •••• • __ •. _. II 18.300.86 " ~lli~~~~~~~~~~~~~~~~~~~~~ 3.4..7.Wll-ti '~31_. ._••• •• _•• _. 2 1lO,~.79 '" 11,151,,9.'10- 03 1I,"1lI, trnJ. 

~,~-r.:. 40~. TotBl•••• __ ••• •• 68 15,615 2:l1.lH,~.41g.2\1

i~~_:-:: _::::-:_::::-:::I ,~

'"

'" 7.0l/i,a:l8.74 

- -~--~_._--~---

, I

• 

48 REPORr 01<' CUMMI6BIONEfi, OF !N"TERNAL REVENUE 

Sum'lnllry oj the lI16 C'1.8E~ pendi,,!/ June 301 1931, by I-eu; y~aTS and b&' amQlml8 

involvea 

Tu year 

P~r coot of 10t.",L _ 

•

0.026 

n 

O.o:J2 

17 T 79 ~,

0.000 I 0.230 

&~I 142 ,~

0.2-18 -1 0.4.4 

Total 

•

'" 

"

, 

'00 

" " 

"•

" 

" 

"

~7

..,

, 

In addition to the lonnal considf'.rat,ion and action in cases noted, 

there has been a. large volUme of special and miscellaneous work done, 

a statistical sunllllary of which is impossible. This divi..sion conffiders 

quest,ions of law arising under the several internal revenue laws 

imposing income, profits, estate, gift, legacy, admissions 8.lld dues, 

capital stoek, tobacco, oleorul.l.rgBnne, special, stamp, telegraph Illul 

telephone, and transportation taxes. It also oon:;iders questions of 

procedure arising in connection with the admiuistrat.ion of internal 

reVf'..llue laws, including the preparation of the rl'gulations IDll.dcurider 

such statutes, and of Tre~ury decisions, and it approvos all matter 

proposed for publication in the Internal Revenue Bulletin. 

There has also been comnri tterl to this division the consideration of 

cases arising under. section 104 of the revenue act or 1928, and sect,ion 

220 of prior revenue acts, taxing corpomtions forllled or a:vailed of to 

prevent the imposition of the surtax on shareholders by permitting 

gains und profits to aceumula.te. During the past yellt the cuses of 

433 separate corporations, coming under or believed to come under 

the provisions of those sections, \vere handled. A number of the 

C8.6CS disp06ed of were d06ed by comprOlnise or by 6tipulation. Direct 

collection of taxes result,ing from the disposition of these ea6es 

·.lllliounted during the fisbal yerrr to $2,196,516.34, whieh brings the 

total of direct collections 6ince this work was established in its present 

form on May 5,1928, to $8,001,942.47. 

In practice, specific questions are 6ubmitted for opinion by the 

Secretary, or the Assistant SecretiI.tY, and by other branches of the 

bureau and outside correspondents. These are answered in the form 

of memorll.llda or leU.-rs as rna)' be necessary. Often, too, proposed 

letters, mimeogra.ph~, and memoranda, prepared elsewhere in the 

bureau, arc submitted for review and comment, and these are treated 

as the facts may warrant. 

It is unneccssary to g-ive in detail tI. summary of the nllUly dasses of 

questions that have heen co.IJ.Sidcred during the past ycar. The 

mOst important ha,ve been those relating to abatement claims as afJeetin~ the statutes DC limitations, affiliation, agency alUortization, 

W1oociatlOnB and trusts, assignees' liability for ta...-r,::es due for assignor, 

REPORT OF CO:\oi~.nSSIONER OF INTERNAL REVENUE 49 

bonda, capital investments, closing agreements nnder act of 1928, 

contracts, contributions, corporat,ions, credits, deductions, depIction, 

depreciation, distrain1:s, dividends (ordintlI'y, st.ock. and nquidating), 

domicile, eOInings, State Il.lld other employees, cxempLioIlli, guins, 

income, installment sales, interest, inventories, hens, liquidations, 

losses, ownership, partnerships, refunds, reorganizations, reserves of 

life inS1ITIl.llCe companies, returns, royulties, stock bonllScs and dividend.s, statutes of limlLl\.LiollS, surtaxes, taxcs imposod by foreign cotm~

tries, trunsferces, valuation of patents and other rights, and waivers. 

Pell.{1l d'i'tn81:on 

The activities of the penal di"visiol.l. during t,hc yell". consisted of 

(1) preparil,tion of opinions ndvising the conunissioner and the hea,ds 

of the various units of thc bnrel1u u.s to liability for percentoge penul~

ties for fraud, negligencfl, or delinqnency in cuses where protests had 

been filed by taxpo.yor<: ll,gamst propo,>Ad assessments of such penal· 

tics by one of thc acconnting units, or where an opinion os to nssertion 

of such pCDolties had been reqnested by any officer or wlit of the 

bureau; (2) prcpo,tation of opinions on illl questions of luw involved 

in It ellSA where there wns also a question of percentnge pennlty; 

(3) prcpamtion of law opinions interpreting Or eonst,ruing percentu,ge 

pen:llty and criminal stll,tutes; (4) prepumtion for reference to United 

States attorneys for prosecntion of criminal cases arising nnder the 

internal-revenne lu.ws or applicnble provGions of the criminol htws of 

the United States; (5) ll.ssistullce in ::iueh criminal prosecutions by 

fnrnishing evidence for grand jury and eourt proceedings, prepuring 

indictments and brief5, and pllrtlcipating in argnments, trials, und 

appeals ilt thc reqnest of the Depu,rtlnent of Justice 01' tbe Uuited S~ll.tes attomcys; (6) preparation of opinions, ]l'.t1-ers of instructions, 

and answers to inquirieq from loeul and field offiC£>rs of t.he hnreou 

reglU'ding conduct of til,X eXll.minat,ions, speeiul investigations, und 

general mat-ters relating to violutions by taxpayers of Federal penul 

Rtatn tAS; (7) prepaI"il.tion of opinions as to o,cccptanee Or rejection by the 

cornmi;:;sioner of offers in compromise made by taxpayers ehorged with 

liability for pcrcento.g-e peno.ltics or violations of Federal crimino.l 

stlLtutes; (8) review of cases iIwolviug percentage penalties for i'ro,ud 

pending be[orc the Board of Tax AppEals, with u view to settling 

surne, both n.s to such penu.1Lil:lOi und ...ny dispnted tax qU(lstions, by 

stipulat,ions mth t.he tuxpo,yers, or to securing ouy necesso.ry evidence 

to prove the Government's contentions before (,he bou.rd; a,nd (9) 

consideration of clo.ims fOr rewllrd under section 3403 of the Revised 

Statu tos. 

When II. toxpayer protests ngainst, J1 proposed assertion of a per~

centage penalty, of whutcver nature, it is the proctiee of the di\'"ision " 

1 

to grunt him, or his qnu!ified representntive, n, hearing, at which he is 

permitted to p~esent e~'1~enee l'lnd arguments, "With brit1fs in support 

ther?of. A wrItten opm~on then is prepnred, in which Ilrc lltated the 

pertment facts, the law Involved, and the conclusions rea,ehed, with 

the reasons therefor. This opinion, over the General (1onnsel'B 

liignature, is scnt to the appropriate burean officer. If no hea:ring is 

re<]uested or desi.:ed, tha case is cOllSlidered hnd dflcided upon the 

eVldence alreo.dy m tlJ.fl file. In some cases evidence snbmitted on 

beh,lf of tnxpa,yers must be referred to field officere of the hnrellll 

for investigatIOn und rflport before a decision CIlD be rendered. 
<;0 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

•

i

Attorneys lrom the pcno.l division frequently nre sont to various 

'points througbont the United Stllte.s to render nssistuncc requested 

by United States attorneys in criminal cuses and under Il.ppointImmt 

-as speciul ussistrmts to the Attorney Generol to conduct grand jury 

proceedings, jury trials, and other court procecdin~s in coUlluorution 

witb United States attorneys, While it is recogrnzed that criminal 

-offenders in tax cases should bo punished for violations of Io.w, suc­

'Cessiul prosecutions have the urlded und more fl1r-rcachin~'Jcll'c.ct of 

imprcssmg upon the taxpayer's community the I"(lsults of mfrnctions 

'of the IllW in tn.-x cnsc.s, find of serving as II wnming to other possible 

laWbreakers. The penn.! provisions of the !uw, of course, nrc incidental 

to the general purpose of raising revenue, but successful prosecution 

'of numerous violators of the tllX laws is bolioved to hllVe resulted indirectlyin the voluntary paJment of large amounts of taxes legllllydue. 

Cuscs hl.lJ1dled by tho pennI division ure dussitied as (1) interpretative Ilnd (2) law casos. Those nro subdivided so thot under each 

classificlltion thore are (a) inComo·tilx CIlSes and (b) nUsccllaneous·tiLX 

c/lSes-thelatter involving tho lllrge varicty of tn.xes other thon income 

and exccss-profit.s taxes, such us estute, gift, tobueco, udmissions, und 

excise tuxes. 

At tho beginning of the year there wero ponding in tho ponnl division 

1J 134 cllses. New cuses to tho number of 2,54u werc received, making 

011 tOLnl of 3,680 cuses under consideration during the YOllr. The 

numbor of coses disposed of Vo'IlS 2,526, leuvin,g 1,154 pending Junc 30, 

1931. Thcre wus, tberefore, a net increase of 20 in cases pending at 

the close of the yeur. Special effort was made finolly to dispose of tbe 

older coses, both those which hud been in the division longcst fl.D.d those 

,involving the earlier tfL'\: yeurs. This effort hus been successful, lUld II. considorable number or the older cases huvo now been closed. However, certoin euses of this character, such as those in litigation, cun not 

'finnlly bo disposed of until the litigution ends. 

The follow1.llg fable ahows the work of tbo division during thefiscill 

yeur 1931: 

Casea r6ceiv~d and di8pO'ed oJ b~ the penal divisio'~ durillg the jiJJcal ~ear 1981 

, , 

llllerpmta.live LIIII'CM&S Tolo.!

- 'Pending July 1, ]930: Income tnx __ •• _•••••••••••• •__ • •• . _ MilIccll!1Ileou.l.u. ..•_.. ._ _ ••••_. •• 'M l,~ M "' 

TotaL__ ••••••• __ .••.. _._ • ._ .•• • • ..._. _ " 871 1,IM '" Reoelved: lllcoma 1&1 • • ••• _•• _. •• _•• ••• • __ m ,.. MlscoUaDllOtI. tllL......_. .. . _.•_••_••••• __ •• M "" 

Totnl_._•• __ •• __ •• .... ." .• __ ..__ •••••• "

'00' 'M '.... Tola.1 to I>e d13posed 01... • __ •__ .. -._......__ ._._ 2,951 ,~ ,~,

Olcsed' Inooma tnx_ •__ • ._ ..__ •••• ._•••. __ • . _ "2,OS7 ,~ MlsoollaIlllOU. 2.4I.1! ts.:l • __ • ••• __• • __ •• _ M .. Tetnl.. _._. • ._ ..__ •• _. _ .. '" 2,U2 

Pe.o.dlnilune 80, I~l, Income ts.:l. • • • •• __ • __ .. ..__ ••••••• _ ,

""

...• M locelIarloou. t\I1.. • __ • • • •••.•••• _•• __ ._ m '" 

Tellll •• • ••• __ •__ • .. ._ ••_••••••• _. ..~

--" •• 

M 

'" 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 51 

Following is a statement of internal·revenuo criminnl e/lSa9 bandIed 

by the district courts of the United Stutes during the fiscal yoar, as 

furoi.shed this office by the Depart:.ment of Justice: 

NUlIIb6T oJ caB88 

Pending July 1, 1930. __ _~ .. · __ 811 

Commenced during fiscal year 193L_._........•• _•. •. 463, 

Termina.ted during same period_ _••• ~_ ·.·~ 592 

Pending Juno ~O, 103L._ __ ..•....... . __ ··_· fj82' 

Tbe above figures include the large number of eases referred directly 

to United States u.ttorncys by collectors of internal revenue throughout the United St.o.t.es. 

Formnl eluims for rewnrd for inIormu.tion relutive to violations of 

the internal-revenue lllws submitted undcr thc terms of Circulo,r 99, 

remod, promulgated in accordnnce with tho provisions of section 3463,. 

Rovisod Stntutes, wero filcd und disposed of during the ycar ondcd 

June 3D, 1031, as follows: Pouding July 1, 1030, 104; presented during' 

yeur, 111; disposed of during yeor, 101; pending July I, 1931, 114. 

Of the 101 clfUms disposed of, u8 were rejected, 2 were superseded hy 

the prosentution of other claims, Ilnd 31 were ollow.ed in 0., total sum 

of $41,508.13. The 114 claims pending ure aWlliting receipt of report.s· 

from tho fiold offieers of the bureo.u who u,ro conducting investigations 

thereof or tho closing of tbo tax coscs to which such clOlms relate. 

In il,ddition to thc abovo-mentioned formal cillims for rewn..rd, 55 

ipfOl'Jl1m clllims were disposed of during the fiscal ycar ended Junc 30, 

1931, either by closing tho euscs after the lupso of six months without 

receipt of further information from correspondents or by letters, 

advising informers of tbe rcasons why favorable consideration could 

not be given to formm claims if presenLcd. In addition to tho 114 

formal claims sho",'TI uhove as pending on July 1,1931, there wero also 

pcnding on that dllte 55 inforrnul cluims. 

Oivil divi8wn 

The civil division, in cooperation with the Depllrtment of Justice' 

and tho Vll.riOUS United States nttorneys, hll'adles nil civil internalrevonue cuses Ilrising in tho Fcdernl d.istrict court.s, the United States 

Court of Cluims, Ilnd tho Supreme Court of the Dllitrict of Columbia, 

togethcr with 0. limited number of cuses originating in Stato courts. 

In gonornl, this litigution may be divided into six clo.sses: 

1. Suits brought by tnxllilyers in the United Stotes district courts 

for the recovery of tllXes o.lleged to have heen erroneously nnd illee;ully 

collected-(a) suits agoinst collectors or their personal rcpresentutJ.ves; 

(b) suits llgaInst the Unitod States under the Tucker Act, 

2. SuiL5 nguinst tho Unitcd Stllteg in the United States Court of 

Clnims. 

3. Injunction llJld mllndumus proceedings. 

4. Suits by the United Stutes for the collectj,on of tn.xes, for rccovcrv 

on bonds, {or tho recovery of erroneous refunds, o.nd for miseelIu.neous 

relief. 5. Suits to determine priority of liens where Federal tux liens llre 

involved. 

6. Adjudiclltion of t.ux claims in bnnkruptcy lllld receivership proceedin~.
,

I " I 

.52 REPORT OF COMMISSIONER OF INTERNAL U]]VENUE 

While the DC'partrnem of Justice find the United StlLtes attorneys 

nct,ing under its Jurisdiction nfC chnrged '.vith the responsibility for the 

cowhct uf Lhislitigl'lt.ion, they wolcome !lnci eneOUl'llge thl'" fHlsi"umce 

of the General Counsel's office iu tbe preparation of pleo,dings, tbe 

l1ssembling of evidence, the prepllmtion of briefs, nnd the nctual trilll 

or argument of cases in court. 

The civil division, in Ii similn[ ffinnner, handles all clni11ls for tll.XCS 

filed in btl,nkruptcy and receivership cnses pending in both :Federal 

nod Stilt-a cou:rl-B. Compromise of tuxes owing by insolvent tnxpuTers 

llnd estates iII process of l1dministration are taken cure of by j}, sec'tion 

ntt,lLched to the division and m[l.in~j},iaed for thAt special purpo~e.

The personnel of thc civil division on June 30,1931, tJonsisteu. of 73 

uttorneys, 25 USSis~ltnts, and 11 clerical rind s~enographie force of 64 

membern. 

The major activities of the eiril division during the fiscul yen.r ure 

shown iu the following ~able5:

Cotes received or-d di8posed ,/ during the fiscal year l.'J91 I 

Pending, July 1, 1930: Number In cnurt (Qxdusive nf Jifm c....s""') 3, 045 

Not pcndinll in cUll~L_________________________________________ 234 

lion cases in courL___________________________________________ 684 

TotaL • 3, {l63

Received dnring the yeur: Suits by bxp:~ycr • __ ___ ___ __ __ __ 1, 025
 . I.ien suits_ __ __ ___ _ __ __ __ _ 406
 

Ca~es for the United StlLtes______ _______ ____ _____________ __ ___ __ 100
 

Tn1aL _ __________ 1,621

Total to be disIJOscd of ~------------ 5,584 

'Cloocd during the year: 453 

~rh~rc~~~~;~~~===== == ==~ _== == =__ == === == ==== __ === === ===~ ===== I, 215 

Tnt-aL :... ______ ___ __________ 1, 668 

Pending Juuo 30, l{13L 3, g16. 

Civil <:aU" pemdtflg at Ih" lJegi1!.n.ing a1,d end 0/ (he jis((Jl year 1.')31 d 

PeD~illt'

. . J~yl,W~IMyl.1g31

F~. SIll! by the tJmt,d Matc5 • . • • __ .____ Z}l 210 P~"ding In dl.ITlct cct.trts • , ._ _ ._ .• __ . __ • 2, 000 2,029 In''o!vingliaos • • ._. '. _. .• 684 637 

~Cnalnging"'uItcO:;'I~",lnp"oCl.l'-- _... ._. l;~ JI5 

p~~~:~:)~ s~~;,;;;~ 6~'~':f'.:::::::::: :::::: :::::::- :::: ::::: ::: ::: 1;;: I~~ Pell<l!ng payrn',n! 01 il!'lgmont e1abns • .• . __ •• _.•• __ _ sa 8~

State «mrt and miscellaneous . " .• __ • ._ __ 35 ~8

Total. 8, ll&l i 8, Ql6 

• E3cludc. bankTupe<:y, rcceiv€~lp, i....olvency, ""t.ale, an<j ll'l.uo, =0". 

1ll:~cll1Jl"" bl>ukropter, Taceiv....~l1ip, In",,)vIlDOY, lIiltRtC, and liquor """"". 

II 

REPORT ()F C()M?lUSSIONER OF INTERNAL REVENUE 53 

Offers in compromise of pending suits received during the year 

numbered 96. Compromise cases disposed of, ineluding those pend~

mg at the be~inning of the fiscal year, numbered 100, 08 of which 

were accepted and 32 were rejected. The total tl.lllOUllL of laxes 

claimed in these compromises was $1,729,592.64, and $501,221.53 was 

acccpted in lieu thereof. 

The number of cases tried and deeided by Federul courts during 1'11 

t,he year are ShOWll in the following toblo: Of the 299 cuses deciden 

for the Government in the distriet courts, 97 were based on Supreme ,

1 

Court decisions construing sections 1106 and 611 of the revenue acts 

of 1926 aud 1928, respectivcly, and constrillng cases invohing the 

vulidit.v of waivers. Two eirr,\lit, r,ourt decision:;; and 54 Court of 

Claims dccisions werc in favor of the Government for the same reason. 

Five eases were decided Ilgaiust the Government in t·he Court of 

Claims find 4 in the district courts Be a result of the decision of the 

Supreme Court in the Boston Buick Co. case. 

Trn; cu~eB tricd and fUdded'by lhe Federul CQaT/8, fi~cal. ~'eat 1931 

C"",,sJoC(Cfed 

Pul.11 for 

G,nrt c,.."" O~Yern'

I,dod F", lb~ AUin~1 ment an,l 

Gov<..n. Oovern­ p",l1y To~al

mant again.t ~"' OnvemmODl 

DIstrict "mrl.s_. _____ •• _______ •• _____ .••_________ Cuct.tit COUTts 01 appcili . _. _____ .•. _________ , GQ 1; '"r"

'"

Court of Claims __ •••••. ____ •••. _ ,_.. ____ . ___ . 111 2IJ • " Supr",,'" r.~mt .__ .. ------- -------_. " n 16 '" "---­ TOlaL___________ . ________________ •• _____ "' .~ l-J 626 l2": on

H 

" 

The following number of briefs were written during the yef1.r: 

District cOUl1s - 193 

Circuit (;ollrt.~ or p,ppe:;lIB ,_- ~_ _ 76 

Court of Cln.illlB_____ __ ______ ____ __ _____ ___ ________ __ ___ __ _____ __ _ 32 

Supreme COllrt_ _____ ___ ____ ___ __ _____ ______ _______ ___ ______ ____ _ 3D 

Tot:l,L .. 340 

The -work of the division for the fiscal ,ycar 1931, in bankruptcy and 

Tcccivershill cases, dccedcut's estuteB, insolvency, and liquor eases iB 

summarized as follows: 

Bankrypl~Y, ret:eilen-h;,p, insol",,'f1-cy, e~la!e, and liql.laT ca8e~ closed (Jl.lTlnu tile fi8cal 

year 19S1 

AA' 

l,I"2 

'" 

IU"Qlvam 

~ompTO' . 

=~

'g I 1.134 

I, "r'n "' 

Bonkrt.tpt"Y,

TewiveTSlllV, 

dcce~ents' I Liquor estat..... ""d """"" ;nso)vet<t 

t"",,,..yem 

~!:~~%'f{: ~i:l~E~:::~:::::::: ::::::::::~:': ::::::::::::::::::::! 
- - -

------

, J 

54 REPORT OF COMMISSIONER OF INTEBNAL REVENUE 1 

In the 947 cases closed relating to bankIuptcy, receivership, Ltecedent estates, aD9. insolvent taxpayers, elaims were filed in the amount 

of $4,788,016.88, and the surn of $1,315,499.46 was collected. Of the 

1,192 cases closed relating to insolvent compromises, 548 offers in 

compromise were accepted in the sum of $2,275,117.97 for asseBS~

ments aggregating $7,734,474.98, 599 were rejected, 

disposed of by transfer and otherwise. 

Interest and delinquency penalty compromise C!l8eB 

djsposed of during the year were: 

l'ending J ulv 1, 1930 • '. 

Closed during year__ Pending JUlltl 30, 1931. . 

Review dil!isiQn 

and 45 were 

received and 

_ 6 _ 15,324 _ 8 

At the beginning of the fiscal year 1931 tbere was a reorganiilL. 

tion of this division due to the trBJlsfer to the Special Advisory Committee of the cases for settlement (board BJld court) formerly handled 

by the adjustment section of this division. Six of the attorncys engaged in tha,t work were tre.nsfelTed to that committce, while the remaining personnel was reassigned to the review of overassessment 

cases. An increase in thc personnel engaged in the lattcr class of 

work WaB made necessary on account of the commis;;ioner's order of 

July 1, 1930, to the effect that on and after July 15, 1930, aU cases 

involving refunds and/or credits of $10,000 or more should be forwarded to this division for final review before the release of oycrassessment schedules. These cases, involving refnnds or crcdits 

ranging from $10,000 to $20,000, ore exclusive of allowances based on 

a finul ordeJ· by the BOllrd of Tax Appeals und court decision in the 

instant ease, ulso of estute tax cases and others in-volving approvcd 

Bettlements by the Special Advisory Committee, and of compromise 

cases. 

Thus this division was called upon to review a new class of cases, of 

which 700 were received and 629 disposed of dUl'ing the year. These 

cases are in addition to the revicw of joint committee l1ases (those 

involving I·efonds or credits in exeess of $75,000 and reported to the 

Joint Committee on Internal Revenue Taxation pursu8.Ilt to section 

710 of the revenue act of 1928); and in addition to those cases involving 

overassessments in excess of $20,000 (on which public decisions lIJ'e 

required in accordance with T. D. 4264 (C. B. VIII-I, 93) and Executive order of March 14, 1929). Furthennore, from the figures shown 

below it will be observed th6t not all of the adjustment section caseswere transferred to the Special Advisory Committee, due chiefly to the 

fact that such cases were in process of setU~ment at the time of the 

change. . 

The personnel of the division during the year ended June 30, 1931, 

consisted of 37 attorneys und a stenographic force of 20. Tbe number 

of overassessment cases disposed of during the year was 2,368, which 

included certific6Lcs allo-wing reductions in tax aggre,gating $172,802,­

480.81. The llumber of cnses and the 6mounts involvcd are shown in 

the tables following. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 55 

OverasBe88mem case8 rlJcCI·ued and d1spQaed oj du,ring tile fi8CGl year 1991 

IE~t<1 ADdl Income I 1II",,,,,llfln&- t.u Total ,~ On 

OD h""'d JuI)' 1, 11l;l0•••••• __ •••••••• ••••••• ._••••••• __ •••••••• _ ;;-1 ,~ lJl2 r 233 Reool..ed•••••.•••.. __ •.••••••• __ ••••.• __ •.••••••• __ ._••.•••._,_ •••••• 1.700 ~~

ToLal ~o bl! d!.<;po::;ed of•••••.-••••.,---••••••••--- ••••• '.1 829 I l,8ll81 2,717 D!.<;posedofduringyll$f••••••••••• •••••• ••••••• •••••••• 118 1,65O_~

1 OD hBndlu1y 1, lQ:ll•••••_••••••••• __ ••••••,. ••••••• __ ••••••••• .2<l81 34Q 

ATlalY8i8 oj a11Hmnt8 1nl'Qlved 1n overa8BeB~1!IeTit ~1l8e8 revielL'cd during I,he fiual - - !lear 1981 

1:81.1\1.. end ~.ll.D~On" ,.. Amoun!. claimed hy CG.p8y~r._.•••• _----••••••. _ .1 $\13, 858, 711_ 78 '\-.IIIount 8pprO~ed hy ro-.-i8W dlvlt;klln •••• ._•.•• _ 00,566,373-12 

]"00111" I.lIx I ToW 

Sl83, 955, MS, ro I11277.81'. 280. ~, 82,Z1Co,HH.09 172,8ltl,41lG.81 

The amounts of income·tax overussessments approved, between 

$10,000 and $20,000, aggregated $5,537,982.18. There were 14 miscellaneous tax cuses received during the year, of which all but one 

were disposed of, with total allowances of $193,978.57. 

An analysis of the Yllrious approved cases, ipvolving issuance of 

ovcrassessment certificates during the year ended June 30, 1931; 

discloses the following detail: 

PuM-ie deci6il.lns promulgated under Trea8u,ri/ Drclsil.ln' 4264 d1lri"(7 !he fiBCal yel.l,r 

1931, by HIO~!h~

IDOOIJlto-"'" c8SBS 1 

Month D~::~. I~I~I _____ I 

i':,~::::::::::::::::::::::::::::::::::.1 U~i1.~

~~'i:-~.::::::::::::.:::::::-:::::::::: ~~~till 

November__ ••... ______ "_ ••••••..•.• _ H4l1-l~11

D~ber••• " ••••••• ". _____ ••••••••••••• 1512·1579 

~~~~::: ..._::::::::::::::::::::.."'. lim~ ~:il:::::::::.:::::::::::: :::::_:::::::. i~g,~ '.00.... '''''''''''''... ..... ~'" "" 

Number Alllouo~ sp· 

1 , pro-'-~d

M 

" 

$e, 686, 731. II'. 3, 6>6, 861. 9lJ 

00 7, 711,328. 24 

6, ~, 030. 97 . 6,194,518.89 

6, 583, 17\1. 5\l 

6,326, noS. ~~ l

"

"

" 

..

M 

3,756,785.1,8 

U" 4. 700, 002. 92 G, .'j43, 377. 13 6.:>:W,174.01 

1I,7i1l,517.49 

T0l.811or th~ lI5csl y..........___ • _•••••••• ••••• li(H
 7'. 1'89, !I!lJ. 14 ZI,G41, 109.79 l~, 75;l, 931. 31 

~~~~~i~~~;:~:: : ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ : _~ : ~ ~ ~ ~ ~ ~ ~ : ~ ~~~~~~~~::I 2:I,4&,9~03

E~late altd 111150811.oe· Olll to>; cO"",

NIlItlh...- 'I Alliount up"' '
 , Vro,·lld_, 

29 I f4 400, 40:1. 10 31 I, illG, 713.!.8 Ii2 3, 7\13, sn. loll 

" 

1,749.174.21 

Co,I71,2~7.93

" 1,747,210. a9 

" ~L, 301, 134. 24 2, 080, 4'iQ. 40 57 3,471,2\j5.2~

" Co, 079, aJfl. 29 8. 2l5, B4B. lri 

M 7, 4~, 329. 56 

roo 66, 29Co, 029_ so •••• 53,OO3,45<l.~1

.............. ____ • 3,292, i,74. 99 

4,892, 7:.!lJ. 'I I -...................... 

The difference between the $172,802,480.81 total approyed in 1111 

cases reviewed and tbe'totd of $141,085,722.94 shown in the public 

decisions is attributable, to the e:xtent of $5,537,982.18, to the ncw 

class of cases involving overasscssnlcnts of incoroe ta:xes less than 
•
 

56 REPORT OF COMMISSIONER OJ.' INTERNAL 'REVENUE 

$20,000 in amount and in part to delays in cases involving credits, 

where the 3D-day Ileriod fixed by sl,lction 710 of the 1928 act has not. 

yet expired,. or to incomplete routine procedure in final schedulingof amounts. ' 

With referenco to the settlement cases that wore not transferred to 

the Special Advisory Committee, £uost of these cases were disposed of 

during this fiscal ye&r. : The statistics relative to the settlement cases 

are as follows: 

C(l8~3 for act(IBTMnt re~ped !lnd disposed [1/ dU""11 the jisad year 1951 

Number INom -

On hall~ luly 1, lQS(l..•_____________ .•• D~~l)S\ld of-Contlnu".]. RooeJved. ___ .•___________ •_________ . ____ """ musferred orol1lerlil-'<ldlsp05000{. not on ment!l______ • _. __ •. _____ • , "'
 TaW 1.0 bo;Id15posed oL___ • __ •.•• 1,2'7b --"'" 'J'otlll disposed 01..•• __ •.•..••••••• 

DIs"if: 0f' ,~ '"

f:CJOI1Imollded tor SOI«ement._.__ •• 00 lul1d JI1I1D:w. 1ll.11 ••••• _••••••.•••.•

R~lJlmendedtord~•••• _••••.• " "
 I'Orooll~O of Cll.>eO d05lld by:· 

Total .•••.•••••••••••••••• __ .••••• ?J~ II BettlilIIlen'••• _____ •••• _•..._........
 ROOOIn.lDOllo.1ed till deJ~.•••••••••• ""'''' 

The defieicncies recommendcd in the cascs settlcd alllountcd to 

upward of $2,000,000, while in the cnses recommended for deCcnse 

the deficiencies proposed were in c..'Xcess or $1,360,000. 

As heretofore, this division has regularly afforded hearings or conferences in cases where issues arose that flppearcd necessary to resolve 

against the taxpayers' contentions. This is true in the claims cases 

as well as in the settlement cases. During the ycar ended June 30, 

1931, there were 357 such conferences held in thc division. 

Administrative division 

The activities of the administrativc division inelude the review 

of offers in compromise and the holding of conferences on difficult 

and complieatcd or proteSted CflSCS. Thc division is cbarged with thc 

supervision of the personnel, library, manuscripts, mail nnd records; 

it devises nnd inaugurates mcthQds of offiee procedure; assembles and 

reviews efficiency ra.tings; interviews applicants; and pcrforms other 

varied and miscellaneous duties perta.iamg to the work of the General 

Counsel's Office. The cooperation rendered hy this division hAs 

a.fforded eonsiderable assistance to attorneys assigned to the other 

divisions in the dispatch of. matters hlUldled by them. 

REPORT OF COMMISSiONER OF INTERl';"AL REVENUE 57 

BUREAU AND FIELD PERSONNEL 

The following table shows thc number of cmployees in thc Internal 

Rcvenue Servicc on Juno 30, 1931, compared with the end of the 

preceding fiscal year: 

NVrrWe-r Of emploveq in ,fat, /mernal Revenl&~ Service hoM SO, 1980 and 1991 

lun. !D. lllDll 00, ,,­

,,. ,~, (+lO<"dDCI'fllISe r_) 

, 

E~loYOO8tn Washington••.•••••• ••_••_••••. __ ••••_............ 3,,"8 3,461 +13 001 ""'toni' OffiOOlL._ _••• _•••••••••• •••••••_••_...... .••• 4. 846 1 ol, 6W - 147 IlIwrnal revenue ogeutll' [or&l8: IUCOIno sud ""tel<> ta:s:03__ ••• _••••.•_•• __ •••••_.. __ •••• _•••• _... 3. 487 • 3. 172 -16 

Mis<dl8IIeollS ood "01'" WllS_•.•••• _' .•••• • "._•••' ••••'... 6 I -I 

aupcrvlsun of a.oool1nts alld colloctlcn!I. '. _•.•••_. __ , .••••••_•..•' 36 M -2 

Intelllgmlllll furoo .••••_.••.•••_•• __ ••• __ .• __ ••••••..••••••••••1 138 II~ +I 

}"[e1d fon:e monera\ Ooull'lllf's Office)._•••••. __ ..••_•• __ ..•••••• ".'1 )8 2D +2' 

6tll.lD:~:_t~.::::::~::~:::::::::::::::::::::::::-::::::::::::::::::1 II, g7~ II, \•••-•••=;;~,

I Elelll3i~. olll.llO.lDPoro!"Y I!IIlplcy\2'I. • E.cluslvo 01 7 temporvy I!IIlploy_t 

Under thc provisions of the retirement act, 10 elnssified cmployees 

over 70 years of ago were retained in the scrviee; 36 were rctlred on. 

annuity, 21 of whom wcre retired on account of total disability. 

Respectfully, 

DAVID BURNET, 

Oommissioner oj Intemal, Revenue .. 

Hon. A. W. MELLON, 

Secretary oj 1M Treasury. 

RECEIPTS FROM INTERNAL REVENUE, TAXES 

T ADLE L-Re,'ripfs 1 from 8'[Jeeijio; sOl/rees of internaZ reven'Ue, fiscal y~(lf ended June 50, 1951, by ~olledion districls, Stafes, «rid TerrifQrirs 

n,,,,,nICT I 

AI.bama.. Mlton._••....._ MlmnOllS._ ...••. _ . First C.li!omlu•. __ _. __ •••••.... _ Sixth CalJlnroi•..••_. · . Colorado_ .•. __ ..._. __ •••••. •.•••. _ Connertl~t.. •.••.. _._ nemware __ .. .•••• _. __ ...._... •• Ft."ida ••. Goor~lu. ..... __ . ._ ..
 IIRwaiL.•••••........_•• _. __ ._•• _••. _.
 IdAho. •••• _•• _
 First Illinois ..........•__ ._
 Ei~hlh JIlinnis __ •• _.
 India"" .._..._._. __ ._•... __ ....•• ._
 low~ ... •.....•• __ •__ ••• _
 KallMs.....• ... _.. .. . ...••_. .
 

~~~~,~~~:::: ::::::::::::::::::::::::::::1 

Maine_ •.••,._ ... , .....---- ......••••-.---1 

Maryland, mriud'ng Ilisl. or Col"mhLIl­ MIlS,ach\lsclt~ .•..•••• ._ ....••.••• MI<hj~M... •• _._..• _ Mln""'ota_._•••. _ _ ••• _•.. M,..'~IPl'l. . .. __ __
 FJn\t ~1'''Qnrl ••_ _ ......••
 Sixth MI..'ouri •••• _•.. _
 Mon!>'''''....•..._. __ ._••• ._._ ..
 Nebraska.. •••.. _
 :-Je~ada_..... _... •• _•..
 :-Jew Hamp,hi",.•• .•••_..• _
 l'irst New Jers";' __ . •._._ ..•_
 Firth New Je,soy_
 New Me~loo. ..•••• •••••• _._
 Flr$t New Y ort...•. _._••••• _.
 lIecond New r"r~·.- .__ .__ ·_1
 

ThIrd N.w ), o'k_•• __ • __ .••••• .•. _
 

$2, ~~, 149. U 1,jl~,M4.29

1,169, lG6, 28 

27, ~7~, I7b. 24 22, 211, 29~. ,; 

11,935,131. b!J 

10,287.01031 

2'.1'4,OOO.H 

?ljJl, 725. 42 

3. &1,\ 752. 75 J, Ir,l\,S26. 2~

114.110 77 97, !le8, g22 4~' . 3, 911, OO~. ,In 

10,838, 3,K 21 

0,I91,~'l(,43

lO,9i5,~01.1G

~,57.1, 32.\. G:l 

4, 955, 105. 9~

~,fm, 853, 00 

21,193, ZOO. ~o

37, I>Z', 5~5, H 

58, H;, 4·1'\. 52 12, 7~r, 8rj1J, 77 

gs.l, 11)/"" ~9

jg,0l2,11~.86

O,1l51, I~J. Z3 

780, 1~3 1~

2, 708, 386. 2r, 8n~, 369. 5.\ 

I, 17~. I)(I'J II~

~,m,070,86

:>0, ,I'Y,. 97K 80 2!l1. ii9.!l4 

10, 9M, 871. 25 174,207, 3~4 27 85, 5~4, 21l" 7~

$2,OlO.IOR22 

1,019, <'J5 07 

Mil, ~"". 79 llJ, 1)~I,'~~·I. 10 

26,732,5m.1O 

3,331, 148. 8~

18,707,116. m 9,743,127. N 

5.2:l7, 100.:JO 

2,7[1;<.033.00 

J,~I~,3G1,35

201,735,02 

,)9, 77~, 2S~. 46 

2.093, -170. 00 

8,25fi,71.\ ~I

a, 705,15~. 21 

2,394,195.61 

4, 13", ,~u. 19 ~, ,11,197. 01) 

2, 7M, ~49. 58 lU,9&l,\l43.19 

~5. ~OR, 878. 00 44, no, 538. 41 

8,0l5,1~lm

b17, 7lll. 7f 

n, Olt, (,14. 47 

4, 2~(" 9W. 73 

910,113.15 

1,~(,4,211.9'

434, ,81. 3:, 

l,noo,OOZOl 

7.2'.14, OW ,17 2., 7~J.216, 78 3~'Ii, <;OJ. 01 

2'!, gti7, 322. 70 

/73, 3:1G, ~.I9. 37 7.1,292,2Il6.13 

$•. 308, 287. 33 2, 194. ~S~.:l~

1, ~Iti. P~I, 07 ft, 1;j7, 839, 34 48. (l.J3, ~7. 87 

15. 272, 230. 48 34,9\14, lS,. (\0 

32,877,127 r"" 

7,!!.3-8, 885. n n, 38~, 3I!r, (0.5 

",382, 1M. 58 f>S-l.8f6. 69 l~" 6f~, lOS. ~~

~,'107, 478, 50 19.00',104.02 

9,~97,IM.72

13,339, !l9e. 77 

10,71l,OOO~2

7, O~~, 003. 02 6. J$1, 20;1. ~g

';,174,152.05 

83,431.473.80 

102,31)7,974,93 

20, 803, OOJ. 7D 1,(,<):',901,33 

30,021>, 7Jl, 33 10, k78, 1()7, 90 

1, f;flil, "1" 03 1,512, ,197, 92 

I, 298, II'IO.!l8 2,773, 61J. 83 12,349, NO 1::, 

59,300,195. AA ro~, 3~0, B5 

33,9::4, 19'3.95 

~n, 538. 293. GO l;.o,~26,W4.87

tl70, 833. f,I 

10, i80. 07 ~9, 220, \10 

\I-lJ, r"-.l ~'I

2,03'1, ~7IJ. H 1~". W/j 30 

2, 311, 3~~ 04 

497,414,77 

1,~~:~::g 357,670.52 

_ 1,240. 74 

2, 2,r" 3""" 11 . 41. 7lJ7. 71 

71~, r..J:l.1l2 

~~'J, ~'J8. 51 80, 3~7. 0.\ 47~,11:l~.41

372,017 2(, 

2M, 503. ;1,' 

2, 42t1, 7(lS 40 

2.001,189,22 95~, 709. 80 

I. 7Q7, 815.18 

14,'301.72 

9Z7,3.1l.lI!l 

112,~ol.~O

5O,S2127 

i5, ~~. 2!l 6. 763. II'l 

583,140. r,g 

718,656. 69 2,576,.';-41. 89 

66,378.41 

2, 035, SM. 91 &, 01 p, O~~. 61 

5,232,:roB. 47 

$0.20 

'--.. '125:30· "fni:Oo ___ •• ~Q,5M.8!i 34,30 

5I"iJ,4n51 ••• •••• _••• 

1, 3'!.I, 705. 76 •• __ •••• •••• 788,099.38 '. _. __ •••.••. • __ 

-Ti3~:~-I:::::::::::::::::::: :::::::: 

"""'00 " \... ....\ '" -.-~ ~nr .­ 17ii·:jo _: .•••-. 

~7'J,g21 85 6.02 •• ••••• 

716,017. if, 

340, !1M. 3<l 

._....__ ...._' . ··~if5Tj:iii6-18, 800. 87 

102, 173. Oi 

48, ~30. 80 

-3i7:oj~. ~9

38,027.70 

30'00 

.• __ "••.•• 

120.00 

, 

•

0

e 

0 

• 

•

•

C

0 

"00 

00 

" 0 

•

"

Z 

0 

Z 

Z 

> 

e 

" " < 

" Z 

" 

Fn~rtrd'hlb New York ••. •• _._ . __ l~, g38, 433. 4:3117' 5~7, 120. Zl ~4, 4~,\, ~;J. ~6

Twenly.ft""l N"w Y',rk. __ . .. . •••••• __ .. 4,81O,.I43,3~ <'.~JQ,~c~.q.\ JO,141,012.71 TwcntY-(lI~Lb New i·ork•..._ g,938,OZlW 12. om, 240 21 2>O,W,I,2.'1.90 N",tb Cawll,," __ .•.••• •.•. _.•••• 10, 7.l8, 980 I" 1 J, -lSI, 327 7: 11, 720, ~o~. 43 2, ~~: f~' ;;;;~;;~;~~J: Nortb Da~o.ta._ .•..• ._.,•••..•••_ Zl8,377.~' 11~,2.;5,22 ~~1,~~2.42 l:,~S!iJ _._._ ..._.._.. _ FI",t Ohl" .• . ._•.•._... 1~.a~:;.aga.58 11,0·i7,326,11 ~4,443,219.69 700, 71iU. 25 •••• _•• __ •• _ 237,399,2.\ __ •. __ . T~ntb Ohlo ..•••••_.••._ , .• __ .•..•• 7,l30,t;Ii.~1 3,8!'7.411.,'5 ll,227,B68.2!; 48, 3113. 41 EI'venth Ohln . . _•....•••••_. ~,M~, 5(16. G7 ~,ll'i, ~9L 21 7.680. USI;. os 171,777.S7 •••••••• _•• F.ig"t"~ntb Ohlo .•..•... _. ._._ •..•. Hll\lO,Q47.t2 17,7,W,40l.12 5~.f>:;O,:;;~.M ~23, OII~, on (,9, 142, 7~ ••• _•. ••••• _ •• _ Oklahoma__ .•.• . __ . _'- __ . _•••••• __ .•• Q,51l,82Q.5,~ ~,J4~,{/.s 13 H,C('1.•nl,8 ~('. 2M,. 48 .. _••..••• ..__ . _•• _ 

2, a~l, ~~~. ~'-' I, 71\J, HO 40 ~,IIO, 735, 8:l H~.~~3.;S __ . "' .._._ . ...._ p[;.~o~.b,;;:.;i~"iil;...:::::::::::::::::::: ~: I 51,8-I0,r.7G·4~ 42,fL7~,UOG"1 M,51~,.~77.09 3, (:lLl, ,i;,\ I. (~I _•••••• __ ••••• I, 377, 6%. 2,\ ' •••• '·1'-742 00 

Twelfth Pe,insylvania••... __ . _. _.. •• _ 8, 22~, %11, ~,., 4,305,0011 !'} 11, f>31, &.L\I. 84 Twenty-third Pennsylvenb_ ..... __ • _ 35,177,.I69.~,: 2O,018,\l1(i.~O r,~,Wli,~8".W l,~ib:~:~:ro :::::::::::~--.- 2'2I,08i:ii' :::::::::: ::::::_••••_ Rbode Isl~nd .• , ...•••••.. _ l. ,10, 752 au n, 145, 4r,[o. 77 la, 855, n~. 5b 281, 7~4 GI South Carollna.••. '-._•••.••... _ I, 3QO, 848,49 .on,;, ~il8, >I 1,8117,151;. ,'0 24,801;, ;:;
 I1ryuth Dakota__ •••••.••••• .••..•••" ~'XI, "4~, 97 ;'~I", ~w. 72 71~, 40J W 8,423.8.'! ••• _.
 Tonnessee_•••..._. ••••• _....•••• ~,!.3--I,853,42 ~,;4[1.~7.\ 10 ~."lS~,m.52 12~,098,~~ ' •• _•••• _._._
 FI",t Tc:<l1S. .•_•••••• _ 10,1l7~.3M 15 7,218,428. .14 l7,<~3,if.:l.20, 129, 7UO, 3:J Serond Texas.. ,••••• _••••• __ ._._._ ... _. 7,Zi&,1iS9fi2 1:,4j~,O(lO I~ l1,7l0,USO.371 ~~O,912 til .•_._ ••••. __ . .•• __ •• ._._ .•_. '-•••••• Utab....•.._•••••• ._•••••• _•.... _•• l,li(lJ,a"~l~ 718,4~~1l ~,321,787.30 8,287,29 Vermont. ...•• •• __ ._•.•.. 842, MS Qr; 858,101. O{I 1, 790. 25'J. OG '-'>.r'-2(J 00 Vlrg!~la.• __ ••••••••••• ••••••••... Hi, II", 2'J(1 (;4 :l, 010, "Cr, ,.. 1~, WI;, 73~ 19 23(1,.100,82 ••• -..... ' •• _' ••• '1 ..... Wssblngtan, InclUding Ah.);a ••••_ ~,543,B~li.31 ,~,2Hi,Z4" 1i(J 10,7r,3,144.-I"l 315,585.S2 •• _. '- .•• _.. • ._.. • ••• West Virginla .• ..•..••••• ._._._.". 6,472, 0(i6, 10 :J. m, ~12.:'oJ 8, 6C~, b70 3'; 175,387 \.9 ,.......... _•••• Wisconsin. . •.•• • _ ..•..••••••_•. l7,(:G1,UB.47 S,~70,970 22 2~,58l,21~.C9 ~1,25i U2 ­ Wyoming _ ...-...... . "'._1 304, Ili2, 98 2~~, 1.:12 06 ~ro, ~'fI5. o).l 380,lrNO; 1--.--------.. _ TrylaL_. ._....... ..__ •. I, 026,~DZ, '00, o:.! 1833, lI47, 79S- 37~, 040, 491. 39 4~.0~:~:,:~ ---_~;~~~;::~~- U,3~ ---;~I~~I~

3,344.44 

TOTAL.'! FOR STA1:,'ES ANn TITRRI'l'OmEs '~OMrltlS1N'a ,r,\RT' UF OIl MOIlle: TilAN OKE COJ,LEUTlON DISTHlC'f 

"ATII ' Alnska. .•••••_. __ . ~55, 025. 4. I $133,~q.M

Callfornia._••....• • __ •..•••._._ ••• _ <3, (in., 21n, 20 O~, Ml, 718- 21 Dl,trld 01 COlumbia. _•••• .• n, W5,l74 03 12, 71rj, 151•. 12 lllIDDI•.•_._ •••••••••••• •• , ._•••••• 71.S72, 7m4a 17~, f,75, 58l..1~

Moryland•.•__ •• ......•••••_•.•_ 13, ~g,o;, 1~1L 16 2;\,457, !I%. 1,\ MI58<Jurl._ ••••• __ •••••••• ••••••• 1.1, 21.l, .<,3L 20 4Q \lOll. &12, 29 N~.. Jef30Y••• __ • •_•••••••••• __ •• _ 3l; ()(I,\, S8G, 16 7J,I)..".('35,~1

New York_ •• __ •••••. _._. ,(I(" G7~, <Ie, 59 r,l<,!'!(l ~3L 2Y Ohln. '_•..• _. _. ••••• __ ••.••••• • 35,8-11,6'0.10 00.002. 013. 37 PennSYI ....nhI••_•••••_. _. •__ •••• _•••• 7f>, 908, 71k. W 174, 2.2, n~, 00 Te....__ ...• _. ••• _.• •••.•• _._ •__ ._ 1",65(),~102\l 31,004,7<3 00 Wa.sh!ngInn .._••••••• _ ,_ .. __ ••.••• __ ~,11J:l, 3~ Q, lIl, G29, 177. n 

J See not,e I al boltorn of page 87. 

, Tal rerelpu aro credltr-d Lo Ib" dlllrlct.s In which ~be eollocl.lon' ale maue. Re,-",Jrl,~ in tb" "~riOll< dl'I,lds do not In'l;c"lo !llo lax burden ~f th" ".poeti"e dislrir'L., sl n'"e 

Lbe taxe. may M ~ventUBlly borne by p",son5 In oth.r dlstrlrts. • Puym~nL.B 01 tax rll<>'ived (min 3S/lessment., 'IncludJn~ ihe TmcrUor)' 01 AIB5kn anrl the Pi5tri~', M CulLlmbia. 
••• 

__ __ 

__ 

oj i,11..,.lIal rett~1I11C, fiscal y~ar ended June 80, 19S1, by eollee/ion di8/rie/l, ,')lrllU, 'md T..,.,i/<lTies­ co

<0 . Continlled 

D~lill.d .pkil--. and nleoholic bo",emsCll 

\---,----,-----,--·.--T--'-,-----. Ii 

Go", hm(ldy f(lr 

81lll (lr "PST"­ f(lrtifri(l~

kli(lg"dn~, s,.....,t 

oordi~ls,~y,.1 ....In,.., l,..r 

gall(1n. 

10""(1(.< 

DISTIUCl' 

~l~Ii~&~~:~~::::::::::::::::::::::::::::::::::::::::::::::::::::: .-~:~nr '~,-m:~r ColOlTlldo.. '. . ••••• __ "" -••••••- - ....• 

Connootiltlt _..... . _•..••••••.•••...•••.•••••......•••. " --. 

DelB"'uc•..•• - -..::::::::::::::::::::::::::::-:::::::::::::::: ::::....-_ ..... 1'I000dB•••• __ Goorgln . 

~k:'l~ilj,·,;:;, ••••• .:::::::::::::::::::::::::::::::::::::::: "'s. 7.ij.·% 

r~~~;~B~~i~.~i~: __.::::::::::::::::::::::::::::::::::::::::::::::::::::::: :::::::::.::: .:
 lO"'B. __ ..•.... _••••• __ •••••...•••••••-••••••.••. ' ••• " ••••- ...•••--••.•-­

Ka,",,,,,••. __ ••••• __ _ - - -••••--••..
 K"nt,!eky.. _.••••_ _.... l~. 00
 

I..oumana_.... • _ _•••.
 

MatylB~d, lneludl tl~ District 01 Colulll bin...•••••."'•.••••..••••. _••••••_-...-- .... "'._
 M",,"c~u,etl.'l. •••••• __ _••••••• _ ' •••• _ 1a .•0
 

Mic~jgan •••• __ _•••••• __ ••••• _ , -" ••
 

Mlnneootn_ • _ __ -- .
 

MisslsslPI\l.
 

First Ml""u,L. ....:::::::::::::::::::::::::::::::::::::::: ...';J;5';;'-ii­ Si.th MisWurl __ M(I"tIIDn. _ __ 

:-I'b=l:8... 

Nevada 

~I~t M~~~~~;:... Flflh New lersey.__ -­ F:nl New Yo,Ir:_ 800'JD~ New York. _ _. _ "I'lItrd New York... . Fourt.eauthN~'" york.. _••

... 

_ ' •••• --" ••­ _ _ - .
 

._ _ _ .. 

" . 

.:::::::::::::::::::::::::::::::::::::.::: .. --i: ~iii (,0- ---- -'/;;19. 36 

--............................... 41' ~~~. 7~ J~.·ii:, _ · .' ,S " 2tI. 895. 29 ••• __ _._ _ _-'" 2.:IOll. ro ,..•• __ _......... 2,9(l3.10 __ ._ 

Tw.nly·~"'tXew1"<>r~••• __ -.............. 11.1I"J
 T\;"enn-elghth New YOlk ... "..................................... 10, ~7·n9
 

Xartb CUOllllll..._ . __ .. . . 10. 00
 :-:Oll~ Dak(lla....... __ "................
 

~hO~hio::::.::::::::::·:_:::::::::::::::::::::::::::::::::::::::::. ····7.·;ii~; v.,. 

~le,b:~I~~hiO:::' ---- ::.:::::.::::::::.:::::::::::::::.::::::: ,.•...;~. "" OklaholOll .._ 

~~enm·Yj,:';;'iO ______ 1'o<elflh P.onsj·l<"flo!a .-. _ 1'weDty·!hlrd Penn3J·lvnnla_ Rho<le IFtsnd__ __ , ..__ 

South (;M(lIiDo. 

S""thDakotll._.. . Tenn9SSeo...­ _ 

First "I'e _ _ Second 1ew __ 

TJtIlh 

_ _.. 

:::::::::::::::::::::::::::::: ::.: :::::::::.. _ "... 

_ 

_ 

" 0 

0 • 

n 

1·M,,1 

SUlh or 

"'(I"n~

lPlI1lU· 

ro~lll"'J.

l1ICh. r.tI 

Mnnll' 

laclur~;'$

01 SUU., 

.~

'-"'ioo:iKi' ::::.::::: :::::::::: 1, 20~. 3l _ . ..,3&1,~ _ ••.•• __ .. 3lXI,00 .. 

000.00 _ .. 

"'i:-ioo'-o(, :::::::::: :::::::::: 

200,00 . 

400.00 .

l,m;:: .. I.IJOO,OO ''''iii~oo' lO:OO· 700.00 . l,321,,00 _. 

1,200,00 176.00 . 

:~r~ ::::::::::1:::::::::: ..'i,- ii2~~0' :::::::::: :::::::::: G~8. 00 "" ~OO,OO . mlO,oo " . 

"ii;oo';"oo' 

"'.00 

5UO.QI 

,00,00 

100.00 

$IST, ro 19. 5tIt. 13 

21, a\kl22 

503. 77 

13. 149. 7G ~.OO

7".00 

2'25.00 

2:.'.5.00 

:13, 3J!3. 39 n,7M.54 

JOO.OO 

3, lG~. Sg 

125.00 10, n3. 37 

) l, 279. 89 17,225,01 

22,'Y,.n7 

1,82,1,02 

12, j l~. 21 M,.[l(I 

1Q, 957. 3~

6, 003, 22 

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 7,7113.89 000 00.. ll:J.,OO roO 

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TOTAJ,B Fon B'I'A'n;i1 AND Tlmnll'OJUES CO,,11'HmlNO PAn"l' 01' OR 1\IOHE THi\N ON}; C01,L1WTIO:'{ J)lS'l'HlC'l' 

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 MMl·land __ __ _ _
 

lrl~urL - ---- - _- _ NewJersey_ __
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=!vlln.I~::: :: ::":::::::::::::::::::::::::::::::::::::::: 

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2,3'11.67 1'1. 34 '--iw:iiO'

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--

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T ill!.!: I -R~u'ipl~ from specific Bot/Tees of i'llcmal rr.vrnuc, jiHCIII year ended .J1l1lC "10, irJS} , by col/cdion dj~lricl", Slales, and Terrilorics- q> 

Continued ­

r.1~r:o orMrdlng 1,0 inl.eDdrd rdnll prl"'" 

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BTJ.'I'&' califoroia.._ _.._ __. .. __ ._._ _. . ___ ._ .. _ $'II, 800. t~ $15Z, 6iJ. M I n. Iso. 1~ Sr,. 17C. 02 &-l9.90 

1l18TH!'"" 

AlnbolIlll•••• •• •••••• _. • _._.'. _••• _." ".,.,_, •• _. __ •_. '. _••• _••• •. _ $2,818,70 A rlr.o,os ••.. _._. _ _'_'_'. . . .•_. ._ •. ..•.• •. _ ~r,2.1iO

Pim Cnll!nrnIB•• _• ._•••_._._._. __ ._._••••_•• _ _ ___ ___ •_•• _••• __ •• •••• 77, 61S. 03 1)1db Callrornia••.. __ • • ._._._•••••.••••._••••. _••..••_._._ . _.._._ .. __ .. __ ••• 4, 281. I~

COI.l'lI<1o•••••••• _••••••••••••••••••••• _._._._. ._. ._ ••• _•• _•••• __ •• 4,431. 38 Coon""U""L••••••.... _. __ ._._. . _. •..••..•••_•.••_. _. . __ ••. . . _' •..•• __ 5,{(lI.M D~lft ...ore •••.•_._._ •...•..... _._._._._._. .....•..... _ ..• ._ •••••_._._•._ .. _ 4Sl. lIS Florlda. __ '_•••••••' _. . . _. _.. ..•••.•.••...•_. __ • . ... _._ • . _•••..• __ 5S1, 421. H OttI"lI1a••• •••_._._._._._•• •_._._._. _.' _••••.••••:. • •__ • _. _._ •••_•••_.' _ ZI. 400. 5P Ha.."IL...••...._'._.' __ • ..•••.••.•.• _. . •.• __ . • ••• _'.. 1, 71n 00 Idaho..•••••_. • • • _. __ . ..... _._ ... _. _. _. ._ • __ • _._._ .'._••••. _. . Fim filln.Is.• _. __ • . _....•.•_. .. _.._. _••.•.• _•. . __ •.•_._ • . _._ •... __ :Ili.W.1l!l "".

Po 2J1l. 41

fn~~~l:~~~~~::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: j~!J. 1:Ili. JO Tn"'a. _._. . .. ._ .. __ ._ _ _._. . .. .. ._._.. . 27,Oll UC Kangs•.__ . _. _. ._ _ _._. __ ._. _. _ 5.3':H K~ntll0ky.. •.•..••.••.•_._. _._.,_, ._ ..•_._. _. __• __ ._•.•_.. ••••.•_••.•_ :'7t. 700 1~

Loulslsna_. __ .........•.•...••....•_••••.• ..•_•.. . •.. .. __ •. __ ._ .. _ !>.·Ull ';0 MolM•••• . __ .••.•_._. _. _.. . ...• _._ •.. . •.• __ • _ _._. _._ ••• • ... _.. ~.IY,,, 10 Maryland, inclUdIng l)i'l.i~t or Colum!>la •.. _._ .. _. _'. __ . _. ..• . .. . .. lJ. 7~.\. \Ill MaS8llehu&l>ll.!I. __ ' •....•••...••_._._._ ••• _. _•••••.• .' ..•.•• _._ •.. _._ ••••••. _. ._ Michigan.•••. _. . __ . _ __. _. ._ ..... __ ••.. •.• __ • . .•••..••••• • __ ._. :J~:~;,:~ Minne&luo. _.._..... __ .•••..... . __ ._•. ' _. . . __ . __ .. _. _. _. __ ...••..•__ . _ 3C. 810. 2t 

7R. 00 ~. 295. 13 Sidb ~llmurl•.....• _. ______ _ ._._ .••••_••. _._._ .. _._._ . _.._..•.•..••• • __ ._._ 246, 376- 32 M~r~ii;i:: ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: Montana. __._.•• __ .._._ ._•. _ _ . . __ . __ .. __ • __ .. __ _ _ . _..•..•. _ 14S- 39 f',·.bm.·h. . _._._._._._ ._'. . _._. . _._ •.• _._._,. __ . _... . _._ .. '. _•..•••_.•_._. 7,:t.:o!I.Jl.j NUnldll_ • ••••••• _. ._ ._ •• __ ._••••• _._ ••• _._••• _._ • ••••• __ •• __ ••• _ I~. 30 New lIamll/lhi.e ... _. __ ._. . _._ .. •__ . .. __ .... _._ .. _. _ ___ ... '._•. __ •. • __ Il, .',1>3, l~

FI,,! New JerMy•.. _•.• __ ._ .•.. _. _._. _. .•.•...•.•. . . __ •... _._ ..•••_••• _•. 170,1J7.[rO FUth New SerleI' . _._ •• _. __ .. _' ••...•.•••...••.... _. __ • _ _ •.. . ._ G57,~II.OI

Ne", Mexlco_. _._ ....._._. _._ .. _ . _. _••.....•... __ • __ . .. _. .••••..•••.••••• R.I., Firat No'" York.•_•.•••_. __ • __ ._ .. ••••...•.•...• .. __ • __ . _.__ . __ •.. ..• _ 3211,500.21 

..
 

Sf'<:Ond No" York•••_. __ •• • .. __ . ... ...••.••.... ••••• _•.•• .. 32.722.08 5, 3iO, 73 I Thlra No'" \.ork.•.• •••• _••• _._ •• _. "_". _ . ' ..•••.•••••.•••_•.• •. ••• __ OI.m.M 17.213,29 FeurlMnth Nnw Y ork_ ... ._ ••••••••.••• . .. .. _. • . .• __ ~5 071 83 5,278. 35 Twenty·Brat Now Y o.k __ •••. __ ._. ... ..._....••••.• _._ •.••_._ ..•_•.•_. __ 31,:2[,7:03 l05.nnS1 T<l'nnty-clghlh Now York •• __ • . . . _. • .•••••. . .. 8. H3. 4U l, \Ill". YS North Ca.ollna _. __ _.. __ .' ._.'. _ .. .._.._ 23,121.08 1,105 North Dakota. __ . •••• _. • • . _.. __ .. ..
 Flm Ohlo. __ ._._•••• _.. __ ..•__ .. ••.•. .. ..
 Tenth Ohio••• _. ••••.• _. __ . _._ .. _._.
 Elo\'enth Ohlo•••.•...__ _.•••_._ .•••.••..•• . ••.
 Eighteenth Ohlo ._._ ' __ .. ..._. 

OklaholtlR._..•••••__ • •••..•••••.•••••••• _••••••• Oregon•• __ ••• ••••• _ __. • _•• ._. FIrst Penn5yhonla.... _ _.._._.._... TweHth Penll!lylvnnla.. _ .. .• . . .•••

TwentY·lhlrd P~nll!l}/vonla.....•••••••..•••••.••• Rhode IslMd_. _. ... . . _. _. . _ . 

"'nUlb Oa.ollno_..• __ •• 8nulh DakulrI..•• __ •• . . . __ •••• _.•• .. ..•••.•••• •• 

Tenn"'_ll'M•.. •••• .. . 

Flnl T61ll'l .. _•.•.•••••_. •••• ._. __ ••• _.__ 8e""nd TOIM. _. •• _._._. _..... Utllh..••.• • __ .._.••••• • ••••••••••. __ •••. . . __ ••.• __ •. _ 34. 8(1 4~. 0,\ Vermont ..••••••••••••• •• ...•••••. __ ... .••_•••• __ •. .'. __ 122. 2Il Ill. 55 Vlr-RJnlll.. ..__ . •••• ... ._. •••• ••••.. •••• . _. __ ._. 491,659.19 1,5"3.37 

1,325, SO ll5. 75 ~:~~~~t~~_~I~_~:~.~:~:::::::::::::::::::::::::::.::::-:::::::::::::::::::::::_:::--. 132,026.00 72.00 WI!OXI~••• •• __ • ._._••••••• __ ••••• _•••••• _•• __ • •• _•• _•••••••• _•• • __ •• 2Il, 186. ro 3, 4~. U Wyo"'ln .•_...•.••_._. .. . ••••••.•• .. . . ... _'. .'3.00 .•••_••• _._ PbU!ppm" bland. ..__ . ._•• _••.... _... _•........ __ ___ .• __ ••••• _••••••. __ • • __ 313, 530.110 

TOlaL, •..•••• .• __ .• •••. .. _. 7. ~75. 7(,.1. 7~ I UI\:l.3llil.13 

TO'I'ALS FOn. STATES AND TEllnITOI1.111~ OO'J.tl'lllSINO P.UL1· Oi' Ol~ MOm, TllAN 

. ._••.••••. . . 213.00 3'1.10 .. _. __ . . .. ••• 51,G6Il.OI H.3ZU~8 . .. _•.••_••••••.••_. 367. Mr,. 72 S. 070, 113 .. . .. 130,042o::! 401.40 . _. __ . ••••••••• _
 

._ .•.••• .. ••. _
 lOO·~t~ I....~:~~~:~. __ •• __ __••• __ • _ 1l!ll.lr.I Jl9.93 ._. _. _ 2, 000. nil. 1~J. 2')2. 00 _•._. . _•...••_..•..••__ 440, ~2S. 31 1.<:31.32 • . __ ._._•••.••••...• jM. 8\13. 12 2, M5. UI •.• ' •...•..•••.. _ 8,737, ao 14'.211 • .. ..••••.•••..•• __ M, 205. 05 ~t. 012, ~G

•... __ ... __ .. _••...•••. _ 1,244,01 219. ~3 • _. . . __ _•••..•.•._. _ 3,2'\13. Gil 4~. 5~

•• __ .. _ _ I~, 0113. 00 4M.48 . ••.. _ _ __ .... _...._. __ • 334. 50 ZH.O,', 

Dlslrl", 01 Cohuobla .• • • •••• ... _•.•••..•••.• __ ••. _••• _ minoi.<... _.....••.. •••• _••••• . .. _. .. •••.. .. __ ._ •••• 

MOr)·land__ •..• ••• . _ __ •• •• __ •• __ ._••••••••• _.__ ... _...•....••...•••. Mlsoourl . __ •.• __ • • . ._•. _ •••.. _•• .••••• _ 

New JeI'SllY•••••••••••• ••• __ ••••••••••••• __ ._. _•••• __ •_.... •••• •• • t<:e,.. York. . ••.••••_ _ . ••... _ ... __ •..•••_•.. _•..••_ Ohio•.•••..••••••• _._. .. •.. .• __ • _._. .... _.. . . _..__ . . •••• 

Fenmylvanlll. _... •• _••• ... _•.•••••.•••.••._••• .. ..•••_.. ••• __ '!'erM._••.• _•••.._•• _. . .•••••...••..• _..._•• • •••• _••. __ ••••.• .. • W..hlngton••••. . __ ... __ . ..•••..••.. . ••• .. __ ._. .• __ •• __ 

$.~7.2.~

11).7" 

M. 559, SO 

~Il,O!)j.29'

7.1'87.7:l 

44, &VI. "~

I. C>l'1: ~: r: 2<i,(kg.~

1'.4 4:12 

lIS, J~ 1\5 

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17~ 1>39- 2:1 5,126. 71 

!-:II. 02 12,M7.08 

131,07' 52 12,329-.12

32, 78:.1, 18 

188.":l1,10 

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$703. 00 4, 4~6. ~,l m" 1,:lS7,GO 1,710.53 m 01. 18 43S.76 " 0 140. f.1 2.70 > 

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827,329.00 49.011.1.' _1.005, 416. 34 I01,Uo.c.;; 7, .';4~. ZI
 

0G2, 924•.10 2I)j. J..\2. 41 (1M. 009. 1:19 150,6711.42 ISO, 755. 00 10,655.56 ="


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2, (,011\ 301. sa ~,',I, I~o. 13 ~. 7ii3, MO. 31 18, Il2O. 30 1~,m.77 ~,49O. 58 

16,OO:Z. M i:J~, 4~ 24. &88. 21 157.62 1\IlI.44 ... _._--_._­

I, 3~.1. SO 11~. 7~ 1. 34~.1:19 150. lO 1~5. ~I ............ 

1'.1}41~ ···---·-~:i'li· 2,233:~ 40,333.51 37.!'O ,,ro.M . . .••• Z 2. 'M.;o 1:l-Z1 _ •• _. ._ ••••••••• _
 1,41l'lSS .•.••__ •• ••• .3-1- • •• • __
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2lI5. 75 Itl. OIl. l~ .-..-----rRr'; .---..--..--- :::::::::::: " 7,0,'04.30 nROIIS.5I! ----i:is~-i2

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72..10 __ ._ •••••••• ~~,~97.40 ·-···i~;G4i:S2-···· 183.8~ •••••••••••• 

U."'I:!.~~ 17.1~9.40 170.100,00 6.~OIl81

235- ~OO.~-l 1t.~, 532. .11 7,56•. 40 4, HO. 0 

:'97, ~tr.I. 20 4. 71J8.r,3 45.2~ _••• _••••_.' 

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1,405.113 ___ • •• _••• _. .65 2~,OOO,OO

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 W-07I.67
 

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2\19.83
 1~1, m~. If ..•.--.------:: ::: _::::::::. '·232:iilf ~5 --··-···ii.O:16 155.0j, ',340.1:19 ______ _ 47.2& --·····4f(l; .,'" --··--';.077.82 6-l.J7 _••.• _•••••• lOO.~~}

4, 82u;·+--C-_--O-;--Ci:~O--:i;i-1---,--C---~C-:i-~-~:-1- '::::0::C:O::C:,:::: 

8, OSS, 400. SG I, 1~5. 650.84 :2i'II, 200, 7~ 17!l,I'>H 10 

ONE C01.],EC'JlON DISTIHCT 

I Includlni ~h6 Dlnlrlel of Coillmbla. 
__ __ _

TABU: 1.-Recripl8 from 8pu;i~ 1I0'UTre<i of internal rtvm'Ue, fi8cal v~ar hnaea J'Une 30, 1931, bu collection ai8tri(../8, SIdell, and Terriloriel­

Continued
 

TOMlXO and 10M""" manullcturo_Coolloued 

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TOTALS FOIt STATES A..,·n TERRITORIRS COMPRISINO PAnT OF OR MORB THAN ONIl GOI,J,RCTIOX J)lSTRICT 

STATIC • 

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 Disl.lol 01 COlumhln..•.•.........•••.•_ ••••••••••.••••.•••••••••.• (A 104
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 New York••• _._ __ .. . ._ _......... 24..lJ~.6:l
 

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$.12,23,.861.11 

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Oleomargarino 

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1,203,3&

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CODneeticut. ..•••••••••• _ ..••••••••• _••.•••.•.. __ .. ..•• G.27G.12 

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0" IrK 79 ,,00 •••..•••.•• 

24, 510. t~ -12, 4~5. 84 mJO. \Xl MO. 4.'l

~~~l~I~~C:::::::::.:::::::::·:::::::: ~,_ ~~:~. .~~:~? ---. sc,i: 00' 2.081.il 4, r,lL 70 """"'•• Fir&IM~Quri_ ••••••••• ...•.••••••••.-.- 24,530.00 20, &If>.iiO gro.OO 4,880.00 17,572,21 72.~~1.0~ -.••••••~-OO". "" ••• -. SlnhMBsourL. __ .•.•..••••••• .••• 7,020.00 5,421.00 111J.OO ],11)0.;, 22. (1,11. ';3 45,vl~.~" _. •••••• "­

liS. 63 118. "3 ~!~br~~:....:.::::::::::::::::::::.:::::::_::: .. -3;883'-20- ".5:J~it·00 ... '~~5'-00- ----a%,' 00' H, 884. 2(i J, W~. 00 5, '1<lll.;] ~1,~25.17

Nevada ••..•"•.•.• _ _ ••..••"•.••• 7()fJ.~1 __ New Hamp<hir._ ...••••••.•••.•• " __ . "'. _ 42-1. 14 366. 67

3,511.Q4 .. •••••• ••••••••• 

FlrsINew;."'oy._. •• __ ••••••...•••_. .•.• •••..•••... ••••..• __ . . ..•••_ 13.451. 61 

'2, 2G1. 75 ], 250. l~

1~,118.2fI __ .•..•••.. . ._._ F'lrtbKewJersey_.......... .. .•••.•••• 2\,1~2.00 57,752:00- 2,750,00 --- 4.00 16, ,,~. 40 

4, &,,6. M 

103,618.07 •••••••.••• ._ Ne,,'JIlexlco.•._._ __ """""'•.•_.__ •••.••. _ 132.00 1,545-77 

2,616.67 2, 3~0. 27 __ • __ •••••• ••••••••• FI,,~ New York •••••• "••• ••.•.•••••• -- 6,240. oil- 000. 00 712. :J) 

10, It\ll. 2(i I. 7)6, 67 . 2'1,414.01 __ .. .•••••••••. _ 

S md New York •.- _._. __ ..•.. __ , . t.4:w..~n 600,00 • 

Third New Y ork __ ~l. 2Ii 3, fJ33. 34 3,117.50 400.00 3,517. .«;1\•••••• _ ••••••••••• _

•
 

FOUl'tMllth New Y ork _ .•.•••. "1"" T1.-eoty·C,,"~ New York.•..•... . .•_: ....::•.- :::::: Twenty-<Jightb New Yo,k _ _ " ...••..•••••. ••••.. __ ._ · 

· North Carolino 

North Dakoto _._ •••••.••_•.•_._.::::: .. ••.. ··W~OO- :::::....:._ . First Ohlo ."". _.•••••• • ••. •••. •••.• %, 197.00 --i;200:on 

Tenth Ohio...._. ._•••.. _............. ,811 J2,"16.oo f,25.00 Elenol~ Ohio ••• _._ •••••••••. _. _. __ . 2Li.00 31, 13.';. rm 610. 00 

Eighteenth Ohi"••• _... ._ _ · Otlsho<DB" •••• ..•••••••••.•.•.••••_. 

i:200.oo

600,00

.___ ••••.. _•••.• Oregon · •.•.-_•••••• _... _. ._._._._.__ W:~O- 5,897.75 'm.oo 

First PennSylvania._ ...••••••••••._... _._ .•••_._ •.••• · Twelfth Ponn',-b·onlu._. ._._. • ._ .. ••...•••.•.. _. · Tweol;'·thi,,1 FODu"ylvania._ ••••••...•••.•. '. _ 2'\. 00 56.00 

Rhode Islon'J._..•_._ ••••••_ ._ 203.00 1.775 22 1,200.00 

South C.rollno.._.••••_. __ ._••••....••••••.•_•. S\1I,\h Dakota_ •._. __ "_ ••••.. _•.. _._._._ T.nnllSSOO•.•__ •.•_•.•••••. _. ...._. • _.••_. · First Te'a5__ _." _. _. _. _._._." •..•_•. SO<'ond Texas•••. _. . •••••••• _._. __ ._ ._ Utah '_'_' -. __ • Vermont.. _.•.••••••••, . __ ._."._._._ •. Virglnlo...•.••. __ . ._ •••••.-•••.. _. _. aO.~I) .:.:::::-'" .-•.­

Washington. including Ala,'o.. In.f.'l1 1,60a.30 n25.00 

We&t V;r~lniB .•••••••.•. _ WI5Consrn · •••••• Wyoming.._ , __ """." · _._ ........
 

Total. sr.,571 f<S 

...-. . .. ..... .1 

1,502, nn 

-----iii.oo 

. _---.....­ ,,-_..­ ..... - _... 1,61\,';.00 

---_ .. 

Z<l. 5~'

---- - - - -... ... ..--­ 358. f,7 

(,21.00 

··4:iiii._00 I,I~I\, 00 

1.160,00 

- - - - - _..... .. ......­

"

[,11. 25 

--f,;~.ji'-OO·

!. 351. 5U 

IB, 006. 16 

17.nU.70 

J1.7111.:IO 

11 004 [08 

~'.o.\o: 00 21.37~.41

17. f&l. In 19,727. ,\, 

31. 11~. 'I 

14, 1lO'). ,'\.1 

)5,183.40 

lJ, %0. ~ll

fo, 271. 75 

J3.122.00 

S, 516, 2.1 

5, 0'~'-88

3,250.27 

H.l~'!.n

;1, ..8.64 11,7~2.~0

3,201.134 

1,201. 211 

14. 353. 7~

la, 720. t,,) 

20, 321 ~~

1f, 5Ji. \l4 

\. 770. 7~

U['2, 405. 55 

-----_..... B,n,';O,f11! .........-. 9,lW.~~

, I~'J. 20 21U. [>7 G, ,)~O, 22 

.. - - -..... 3,0.10,62 

......­ 5,8'f,.06 

5,800. Ol 

7,248.12 -··-:iiiii:iii· 10,410,81 

9GO.00 ~, 7.10. 03 

...... -.­ ~.IOO,02

3.100,00 

-.....­

-----_._._. ~oo,oo

4,2%.67 

"'.....-.­ - - - .. --_.­ 800.00 a, 1~9. H, ----~OO._OO' 1,921. 6\1 

ii, ;l~, ~~ ··~iio:Oij­ 5, 900. O~

~80, 011 5,2'33, 4lJ' 

......­ J, lH."8 ------"--_. 1,333.34 

2,483. 34 (i,02O.85

3. nr,~. 70 

-·""0,00 11,f,1~.72

400.00 " fIn 03 -------_._. al-,. G7

18. 05\1. ~4 345,35ti.8fo 1 

25, OM. 7 11.\,00 

27,031. 3 2511.00 

25,O11.-l tM.n 

20,332,4 

5, L\3. U 

57, ti(i2. 4 

ao, 323. 97 _.._••••••• __ .••••• -._ ••• __ ._•• 

.\8,746. w
 42,022,9
 

20,5.5.5
 " 2<;. 7~I. J " If..l1fd
 

r" [<'iI. 7 
 ------_ ..-- ------_ -..-_. 17. 4~9. ,\ , 7. ~.3. I

8, ~27. 7 ,•

5,551. 9c 51,e,28.f,,

• 'if,.91\5 

52,555. •

" -- --.. '1 , [,.~O'I.O

2,,\'"1.5
 

~l, 4\1\l. 9
 

10,724. 00


" 

39, 2f,\. 9

" ,

, 40.8~.'. 7
 

2,IIS7.i
 

2, G!!l, 428,_:.'II '1,233,00 '3.W(U~ I ,"",.'ii 

TOTAl,S FOK ~L""TESAND TRIlHITOll.LES CO"fPRlSIKO rART OF OK MOllE 'rUAN ONE COLT,EO',PlON DTSTRlC'J' 

~!I.'I. :l~

[;oo:"jijij):oo' 

Ui~0.02

2. "'lO.M

41'\0.00 

-ji,i:i5i'2~

000.01

28, 20L 89 ~,01<.~.~7

10. OIIJ. f,j 

7,~~.JS

31, 3':~. ~2

2'.1, 334. r~)

7, 91J(i. 57

ll,133.4fo

3, 6{,-5. 70 

~~~ii;fi ...... ::::::::::::.....- ----....'$50'-00' ·i71, 541. 25 -~6: f.OO: 00' .-. 7B, 50!. 08 

4, OG8. 5-1 mii~~~:~!.~~:~.m.~~a.::.:::::_ .•. •••••. -- -i3:l;ii8:;Jo' .~:~5:ii1- --7:22~: 00' $.\ ~,,~. 00 Ri, 6'J9. Gfj Marylanrl _. ._ .•••• 221,113,03 8,ll40.00 2,3[<).(11) 29.1(;3:00' 9,831\, or. l\-li","url... ._ __ . __ :'~.4M.1J<) ~n.06'.50 2,IClO,1Xl 6,049.77 40, ~Ofj.~

NowSe,sey•.•• __ • ~l,152.oo 57,71,2,00 2,7M.'X) 4.00 7,1. ;01 01 

77, WI. "7 ,j;(;(I(l.OO ~~~.~~~~::..... ------- ····..26:80- 7~:~g:gg 2,Zl~:~ ----·ii,:iiii- 60, '}fl2. [Ill 

Penn8yloania "" •.••.•_ 24.00 .Ifl.OO 2o.m 31. :J.Il4. ill rex .••••.-. ._ _ 24,785.30 7,'"5.2.~ 1,200.00 2.2~'.00

Washlugtoo_ _ "_••.•.•_._ 10.00 J,dU3,JO 625.00 it ~~~: ~~ ---- _ _-- ­

'R.~r.,.,olll the collection from "peclal ta.<es (lnll', whol.,..l" do~le,rs $1 ,To5 "o<l rC~~11 o1...lers $8.
 

'Rol-'lI'"".nts I,b" coUoctlun 01 113,704.43 from tb~ tn, ~n I.h~ product m ~n"'!~"rl11 oeol, per l'~und and l\lo I'al~noe, $225, Ir",,, (ha Sl,"dl\ll,~" on manu/"," "r.".
 

I Hep","'nl.s lila ""li.etioo (<om special l..... o~ly, who].....]e 'leal"r" ~·::<1.11~ and rotail cl.olet> 51.
 'Iucludin~ Ihe 'fm;l-Ory or Alaska and I.t," nl5~rict of Columbia.
 
••• • ••••• 

••

TABLE l,-Rutlp r8 IrlJm 8pCf,ijir. Rourccs 01 inlt.rnol rr.l'cflue, fi8eo! yCQT "Idrd J linc 30, 19$}, by collre/iOTI diatrictR, SillieR, (md Tf'rnr(]rlC8­

Continued 

MI.oo Dour SI-D.mp ""I,," (doeumcnl~ry, .I.e.)

. I ealffiOfllTOO",.,1 D"Dd~o(jndebt- Capll.e.l s(ocl; on eoC lanre I Makers, edn01S>, capital transfers. on elC (or.....,1i 11'1/1I'{n~ card" 

<rod: ToWi eo """l'I!'luers, or ToW i:l5ues, etc. eflCh $looof f~Cl' !IOO In "al,," (lCr I!'lck. 10 4 ceo;'; rePf\cker!<, (lICC(l<dlng to ,.,.1,," IlT (ractlon or fracLion ""nl.1l ." VIt.lne) thereol, 2 cents thereol, I ceOt

----------1-­

'J7.!161.ll'l SI7.SIIl.ll'l

10.011 _____ ::::::::::: :-::::::::::::: .....-..-ia";jii­ 10,1120. 00 

~~~;i~~:~::::)7L::::::::::::~"d::::i;~~: 9,~J2 M 0, 71~ M ::""", OOIl, 6<2. ro; 1S;~:;g ::::::::::::::: -- --·Tiro:~ii· 1, 1~7, 02'). 67 

'ZS',951.19 1I~ lR36 3OS.~0 3117, 5z.t. ~5

M,fi60.!>'l 

5"lh C•.1Irornln.••• --.•- _ ---... ..•••.••••• .•.... "" ---.•.--- _I ~,9S7.J9 ···----iiii-M- :133.00 62, 4S{1. i I 

21, n'l. C8 H, 6!lol. 74 U. OS 1W.00 C7,10I.10 Z1,40.~0 ...•••. .•••_••• _•••• a9,~:lt. T;

F1orid•.••. __ ... . ._ __ ._ ...•••__ .• •• •__ .. __ . ._ ._.__ _ .. __ J9,Ofa. 19 

~~~~t::::::::_: is, iiO. 11(1 •• • •••••• • •• __ __ :::::::::::::::::::::::::::::::::::::::::: .:::~: ~_ __ I~ 00 H.oo 12l'~3S2. 11 44,4D~. 79 

aeo~~ --- . ._ _. ._ .. .-r -----.---. - -- -.--..--- ----- -.---. --..--..--- 31.!i$H ~,M.'I. 12 • • _. 40, r.OI. I, Hawnll.._.•.• . __ . . .. . •• __ •••.••••.•••..••..• •. __ . ~l, :!37. 6-1 l,l>B.1ll ::::::::::::::: ------:i,874:80 40,1~.12

ldoho._ ...•_. . ._ __ ••....• .• __ ••• __ ••. .. _ .. __ •__ . 2O,G,IUIl 

9U,~96. 22 20,657.20 1,-Ui:iij::i2' ..i :ii5ii."i7i.-.j1i· .-..a&i: ii<j: iii- 3, 69ll 3!l3. U,'

~\~~t~IHW~o·,.: :::::-:::::::._ ::::::::::::::::::::::::::::::: .•••• -2'-W . ---'--~:ro Il, 5J0. ,6 8, ~7J.1J-l

74, 115, ~~ 2,::: ::::::::::::::: -.2fiii:2ii- N,9'2'J.,\O

~~~~_~:: :._::':~::::: ::::::::::::::::::::::::::::::::::: ···-:iii.'eo' ---.-.----. -..-:iii.-00 46, 5.'i6. 90 87.00 . ..••...• _. .811 46,&14. TO Ksns...,-­ ..•• __ . ._ ...__ . ... .. . 

Keotueky •... __ .. _. ._ ............•••__ ..••__ ..••__ ..• 

._.___ 

.• . 

lLOfJ 

• 

~. 00 

.. __ , 

~". ()IJ f08,11-43,93 

41,721i.M "-'--1~tn2' ::::i~:~~~:;;: --..--...~:.~. 113,11-43.0:1 

47, ~72. 7~

Loul.sio.na._ .••.••••••••.. _.... . .. Maln._.... . .. ...• .•_._ .••••••••••.._.• •. .. •.. .•••••..••.. ••.. .. _... _ 73, 5117. ~g

16,190,119 2J.i,OO ••• __ ...... 7.211 J83,1I8Il.3n 

16,441,8U 

Maryl""<1. ;neludln~ l)j;(rld "t Golumhhl._._ .. ••• _••.•••••.•.•.•••••.. _ Ma!$(\ohllSl'tt•.•.•• __ ___ . __ . .••••_..••__ .. .• . _ ... • MJ"hll(Bn ... .• . . . ._ •. _..•.. __ 113,5:>:UO 

(55, lO1. /i.'l 

2(;0, 3.12. 55 

21,775,22 

2W.,~2!UUl

g7,.I1,~,2Il

•••••••••••• 

•••••••••• 

•••••••• 

7.70 1:10,00 

1,\.80 

l~~, 316. 3~

76-1,657.01 

~r,7, :m:l, fI4 

M innesotn. ._. •..... .. __ _..•••..••.•_. _••. _. _ . __ . __ __ _ 

M~~i'f1r~~ur{::::::::::::: :::::::::::::::::::::::::::::::::::::: ::::::::::: ::::::::::: :::::::~:: Sixth Mls'ouri _.. ...••__ .. .. .. __ 1.00 • .__ LaO 

tleb~~~~_-'-::::::::::::::-:::::::::::::::::::::::::::::::::::.-: . -----24:00· ..-.-2-i:00 

Nevada_••••. __ ._ ... _. __ . .. __ .•.•.... __ ._ .... _.•...........•_•• _•••• ._._•• _. •__ Newllamps~lr"._._ •.•••••• __ •.•••••..••••... ....__ .. . __ ..•• ••. _. 

193,5110.91 

~O, 2,18. 10 

81, 1M. 00 48,017.79 

20, 830. OJ 

~1, !:llI2. ~~

:)1. 7ll~. QoJ 

~3;f,l.:l(;

---"'j: i;i~'-i,;' 7i"llli' ~U, 20~. fkl I, :lSU, fll) 

--Z:-~~i:.j:i· -.....j:oo:i:u:i' .•.•••... 'i~ :iii' 

~~~ ~~~~ "i:" ·I~:: :::::::::::: ::::::::::::::: 

10,488.00 ---·-iIil.m,k~ 112,(,1:I."fl 

130. ()() 

~~'~MJ~

~O(l, U'\O, 7~

~Il, ~'LI:l, ]\, 

11(1, U:J:l, 7R 

\10. ~Ia. 7J ~Il, ",10, 01 

2:;, 4G:l, 01 

04, 7f1'J.lJ.I 

381.1~

First New Jersey__ . .... ._. _.•••....••..... _.. __ ..... __ ••• _•. _•••• •••••• _ Fifth New Jersey_ _ ••• _•••••_••••....•••... '_.. .• _ ••. __ 

~t ~~~~ori:-_~::~::::::::: :::::::::::::::::::::::::::::::::::: ····-20:00· .--"i:i:oo' -----23.-00­

~7, 030. i7 

1lQ. n~. 20 I,G~. 13 

21, M:I.ll'l 

--. if~~(t~· ~:::::::::~~~: _. __ ~:~~~~. 12,436,02 • • __ • 147,W:l.00 

3H, IJ:1O. 77 1,44~M~.'FI

1>, fl'ir,. ~7

281, !:llIJ.~

,

" 

8 

0 

• 

C 

0 

in 

0 

"

0

"
 

,
 

Z 

8 

Z " >

e 

"
 " 

Z 

__.-iII'""!I 

Seotr>nd l"o" 1"ort. .. .. .....• . __ _.. . 7, ~,3IIl. 62 B,.., 537. ilO 

33, 5110. 00 Tblrd Ney york..... _. _. ••••••••_. _. . ••. '. _. _. .. __ •__ Fonrteentb :>.fe.. \.ort\ ._•• •••••• • _. •••••••••• _ ••••_••••••• •• _
 T'lrtnty·nrlL N.,.. )'ork. _. . ••••• . ••.. . . __ . _. . ••• __
 ~669.!ili

36, (21\ 'FI T"er>lr~lrbl.h ~e.. \·o,t. __ ._••••• . •.•_•••.•_. 1.&00.00 12.00 I.G12.00 -----.i5'-7Sii.-4.j- ::::::::::::::: !>t. 9!r:!. Ol Nenb ComHDB __ • •• ••••••• _. •••• __ .•• _•••••••••• __ • •• 1l,2O'.I. 13 1.~.3S ..............•
 h"crLh Datol.t.. _•••••••_••• _._. •••••••••_. • • ••••• •• __ • _. _. _. ••_ G9!1. 77 Fim OhIo . _.•.•••• •••. "_'•• . ...•_•••••••• ..•.•...••.. _.... . _ CoO. r.n 75 H,li54.2~ Tenth Ohio __ .•••_._. _.. _. •.• •••••'_. . •.•_.. .. _.....••.. _••• _"'.. __ 4~OOI.& 1.424.30 10.00 Eleventh Ohlo. __ ._•••••.•... .. •. '_"_' .. .. __ •••. ______ __ .. _•••••.•.._. •• __ 2~,333.32 1'00.12 Elght~th Ollln. ._._ .... _... . .. __ ••..••••_. __ .. ..•••... •• ". •__ •• 327.~lH 10,837.02 Oklahoma ._ .. _. _.••• _••• _._. •...•_ _••_.. .••,._,._" _ _ _ f>O. l~~.lH 210.24 Oman.__ . __ • ••••. _ . _. _ _._. 2, 1M. 50 24. 00 2, iii$:00­ 58. 338. 36 2f{1.00 Firm. Pen""ylva.nLA ••••......... ' .• _. _. _. . '_'. •.•_•• _•• . __ .
 444.,188. 18 261, ow. 24 

19,517. BI !I, nG. i2 ~::~i~.~~~:P~~~~;i'·iliil;;.::::::: :::::::::::::::::::::::::::::: ::::::::::: ::::::::::: ::::::::::: 1&<.015 Z! IOS.,;ro.84 ----::::::::::: ··--····ui:2ii· 

Rhode l~l""d•• _.••••_. ....•.•••••.... _._ _._. ...•• ..••..•••••• ___ • • ••• ?!.~I~.~ l~, 4Ml. 18 Sooth C!ll'olloa._. ._•••• ' .....•.•... __ __ ...• .••••• ._. . __ .. ••. _ ".:10. ,4 Sonth Datota •••••.......•.._._ ...••••_. •.•••• .•.
 I, O'FI. OJ Tenne>-soo•••.....•• _. __ . _.... _.•.•••••••... " .. , . _ • •••••. 146.00 3. 00 I~S. 00 .,2. 'l'Ill. 78 .-----.....---.. i:~oroo'

First T.xflS .....•.••.. _.. __ ...•.••••..••••... _..• '. __ . __ •••••. . •••••• _ •• 40,131.49
 

51, ")Ii !If, ___ :~: ~:_ :::::::::::::::
 ~e:ho_~_~_e_~~~:::::::::::::::::::::::::::::::::::::::::::::::::::: :::_::::::: _:::::::::: ::::::::::'j ..••_..•••••• __ ,1,.61.(17 

".It, la~.lO

1.1, ~ll:l. lH 000.30 

,\,5r,o.30 • • •• __ 

1(;(1, "7~. G3 ';9,370.00 7~U.37 ~~~{~~~~~~~C:I~~~I~~:.~~I~I~~~:~~~~~~~~~~~~~~~~: ~~~~~ ~~~~~ :~::~~~~ on, ~~,. ;r, 1,,311.07 :: ::i~.:~: :: :.::~.:~: ::::i6i:~: __ • •• __ •• __ Vd""t'I)·ln. __ •••• _• •••••••• •• •• ••••• • --- '625:00' ....'24:00- ----649:00' W BO. ~n 4~ &1.\.56 4,()IJ~.47 ~·omln~. . . •.." •••_. . •.••••. _. . .. _•••• __ •• .. _ JO.()J~.!\4 Phlllppino I ,T.nlh. __ ...• _ ." ... .••_••.• .• __ •.... .. . ••..__ .••_._ 2,023. 00 

ToLD!. _• •••••• _•• • ••• __ ••• • •••• 6, ~r,o. m IlH.OO B,Ut.oo 14,767, 3&1. .• 

7.747.M 17:1.30 

lI.~IO

- ii'-oo­

.,0 , 2.~2':'.T,UO .~ 1'l'l.10 ,

"

'.M C, OOS. ro 

-"'Zi:w' 

00<'" 

IO.M c 

0 

::::::::::::::: 00 

••• __ •__ •••• _.. 

0 

~82:

•• •• • __ •• :;0: 

217,10 

r,24,:m1.~O "

, 

" 0

z 

~TUKI AJo.'h ..... .....•• . • .••••• CallfomlL •.•••_•••. •.•• f~5ii-00' '.-. ii~: 00- ..-SOO5'-00'­ nl'lrl~l or Columhla. . _• •..••••• . • __ ••.... _.••..••••••••. ... _ IlUnol' ••••• ._._•• _•.. •• _•••••• ••••.• 2. 00 __ •... .. 2. 00 

Marrland. •.•• . .. ..•••••• . ••••.. __ ...•••••..••. Mt.ssonrl . . ••. _•• _••_. . •• ,_,._ • ••••••. J. 00 .••••..••_. 1.00 

••: ~ernl,.'.:~.:::::::::::::::. • •••••• __ • • ••••••• • ~. __ ••• _. . •• 

. ---------- -- .... _. . ._... _.•... •• 1,020.00 24.00 1.644.00 Ohlo._•..•••••. •. .••.. '" ...••. _. .. .••••• . _•••• _... . _ PennsylVlU1la. . _•.•.• __ _ . ... _•.._.. . •••• ". __ . _ 

Te'''''--. . .. __ .. __ . .._... __ . , 

W8llhlngton•.•. ------..__ ...•••••••_..•••.... ••••••• 188.00 ~.OO 192.00 I 

d !71l5.37 1,2M,~24.05 -if7~i'-sn' 28, 5JU, ~5 2.W 018.0:.'G, gg Jl,lJ.">(J, 171. 40, 3114, 12f!. JO flO.900 75 r, 10 

IN.SI!.!'£! ·-···i.ii:s~'-li~· I, 4(,2. 00 "' (ro.782 IJi 3.M AA,I.8il.Fl;I Z 

8.'.'65.='62 .1.Ill, ,';.17-'0 Inl, 670. 00 d 

4.17,3.'".. Tl Hl,OO ~,S33 . .'/:,7. r.o 

651,751. 71 1J-l6,10 

10.\. 54 I. ,1,\ ~S2. IlO 159, (71i.:16 79\1. 37 217.10 

." 'llJ.lndlng ~he TerrI/orr Ilr Alll.lh 8.IId \~e District or ColmnblB. 

~=
rABf,E l.-Receipt~ from ~prcific BOl/neS Pf ':niemul reV6nn", fi~e(ll ywr (fruled J :tnc $0, loSI, by c"lf"c~ioll dis/riels, St(!le~, and TcrrilQries- -..1 

ConHnucd tv 

Nsrcotl'" 

Opium, tora lOIlVI'«, ~t.c., ])oale>o io 

ptr ouo,'C llnt'l<c<! 

or l't>lI'tloo HaT"'ti" 

thereof. , pr"!loro·

ccot tlon,. $I 

DU~Rl~

AlahBma._ •••.••• __ ••••••• __ •••••• Arltooo . . __ •••• __ •••••• __ ••••• _•••• 

.~ ,k."SIIS _ __ " __ __ . ----··-i2iiio Fl"'t Calilorni•••. _.•••• •.•••. __ ••• •... BiIth CalilornJa_ ••••.• _" .•••.• __ ••••• __ •..•• __ ••.• OO~

Cotomdo.••••.••••_••••••• __•..... __ •••• ••.• __ ••..
 Cooo""Ueut..... __ ••• _. __ . __ ••. __ . __ •. _,,_.
 D"'aw!ll'e .•..• __ _. __ ._ .._•.. __ '•.•_."'_'
 Florl~~ .••••. __ ••• ...__ "'_•••• _._ •.• (lMrgia.._. __ .....__ ._•.•••• __ •••••• ••• 

IIBWolL••• _•• I~aho _._ . Fll"lt minol~ ••• •...._. •••••• _ 

f~~r:~...~~~.~l~:::~~~:::::::::::::::~:~::::::::~~::: 'owa_._._•..,._._••.. __ ..•.•. __ . __ •• __ ...... Xn"SM_. •• __ ._. __ •• _••• __ 

Kentucky _ .......•_.•.•_._._ •• LtlUI~!BIIll_••••• ••••_ •• MaIM._ •••_.. •••• __ .•_..• _ .". 

Maryland, in,ll1,Jjog Di$trlct or Coillmhla 

MMSIICUUMt!.l.•• _ MlchIRlln. ._••• _._._ ••• 

MlnlJe-ot.B•••.. 

w;~I~r~;i,j::::::~:::::::::~:::: Silth Ml,sollrL ••.•.. _.•••• Montana.. __ ._. __ • , .. _ __""._" ••••


Nebrl13kB_•. _.
 Nev8lIB.• ..... _.
 N~W l1amp,~lr~ .•.... 

FIl"lt New Je:'5<lY._
 

Filth New !erne>,_•••
 New Merloo....• •.....
 Flnt 1'01" Y~rk ... __
 

$lgS.00 

•. 00 126,00 

144.00 

102 ()Q 

79.00 

M.OO 

72,00 

48,00 

3M.00 

72,00 

2m,00 

48.00 

-- ---.iiil-iio 

72 00 24.00 

2MOO 

238 00 

~'OO

noo 

31C. 00 

144,00 

---···72.00 

24,00

•. 00 314.00 

jf,ll.OO 

J$.sa 49~.OO 1. 100, 2~ 750,75 J5.W ~. w .... --_....._...-­ ~.Il.~ J4j.oo 183.00 3. ~()'j,(0 5.0SS.31 14.00 Ifj1. 00 _-._--_ ..__ !9B.81 384.00 'IifUlIJ 5,44Z.65 i,l83.25 llf; Z5 .. ------­ ...... --_. __ .. __ .-. ",W ~" -0 

1014.00 300.00 1,~'3.;O l. 933. 00 1.\5.00 _- - _. -_ ..... _. ----_. '~j.~ J~OO ~:.tl() :l. 2~;;'::':; 2,711[;.00 ;;1;. (;<l 111. '-.... - - - -......... -----_ ........ ~.OO
 312.00 '. lQ1. 11 2'1@:&: ,

"

..

.

"' 00 

" 1, MS, 00 17.1. -

_...

-...

_.-._-

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

­ ... _..-­3u:iiii­_.... 116.00 682.10 5.25 " ".00 303,00 l,O(l(l.'JO 1,941. OJ 77.1>0 '00. SO _........ ----_. __ .. 11. '>9
 32.00 241l.00 1,136. 26 1. b6B, 71; 1Z2.75 70. 15 ----_......-.-.--. ,1112, W J:D.OO 31,.00 I, ,'1m. ,7 1,00:;. ro UO. 2.~ ~O. os -' ..... _.-._......- 1, 971. ~6 &12.:;0 " 1~,.'2 i, 07B. 01 11~. 00 23a. :10 .--_. 0.1)(1 '''00 :it,DO 34~.OO 2,713. W, J~q. ~o __ ._ .... ------­ a,OH."1 IB~. 75 .......- ----_._...­ 333.00 2,01~.M 1,.78.50 20. (lll '00 ".00 ~~. 84 .. --"._._. ._--_._. 7,0ll7.t7 718.00 I.OOL~ 6,970. Ii! 7.193.38 UN. 00 3$7. 00 ..._. _. - - -.__ ..._.­ ",00 jM,OO 1, 3l0, 19 l, ~IO, 7:; 17Y.2:; tl:'. I ·------:ij.i,·5S --._ ....... ----_.
 72.00 344,25 3, OJ/US 4. ,\00, 75 ,\37.75 ~11. 5o _...._--- --_..._._­ H7.oo 157, .IU 1,038. <5 851. co 117.00 roO. 1o 

-". - ....--.­ 31)00 '" 'S.OO ,,"00 1,536.7:; J. 400. f5 4-'M (llJ 11.•. M . ­ .. _--_ .. -._--_._. ... --.­ 63,1.'11 snD.25 6"3.00 ~. Z~ n."o --'z;..i:i<i' -­ ...... ---_....-_..­ W.OO 478.00 2,73;;.59 J. OUO. 75 22:!. 25 o ._.-._._---­ 462.00 4,2Q4.0S 3, 007. a3 3IQ.8'\ ~'" 195.•7 38.00 45U,rJO ... 9\16.48 3, 75&. to 421.75 212.22 ::::::::::::::::::::1:::::::~~~': ~~: ..... _._---- 8&00 68K 75 47Q,W ~U.OO 4 30. " .__ .. _.- .. _.... .... _...- MOO J7!l. ;,{j 4~cl.~0 210.50 ~2.1 I Vlrgl"lll ------··~~'OO •...• _. _' ..••_._. _..•• ..•.•.. ----_..._..­ I~.OO 351, OIl 2,0113.76 2,718. ,rJ 724. ~o 1~1. 7o 

WlIShloyton1lnclUdlng AI!l&ko._ ••••••• __ .•_.-..------......­ 8.00 "06,~ 2,55-1,7Q 2. 17K •• ,~. B5

'00 "00 ~.~ W",1 Virgl~ 0._ •. _•••• .•••••_. __ ••.. _._ -----_...... ---_ ... "00 15000 1,195.25 2,274.00 143,00 )D;,1. 1o Wl&!owln •••• __• •••• __ "'.. ---" .._...­ 42.7t "'00 :m,oo 3,817.33 3.100. (J

Wyomlog ...•••• __ . . - --_... - _. - . _.... ----_._._.-... -- - - .... _. _. Y~.OO 3[7.00 277. 26 '" n.18 ":~I 2l' 

Total. ---.__ ._. 128,307.0\1 7, on. 30 20,:l33. 12 11\8, U?.40 168,HO,13 13.037. 00 0,170,9 ..·1 

3,671.83 

.18.00 6, C,&. 74 IZ 97 

IQ5. 8.~

;,1.00 

. __ .: '-'--iZji;;~S8'

715. ijQ 

6, N!.08 

\0.36 

--.-.--.-- .. --'-i4,"3&i-117 

ZI.35 _•• _•••••• I!.OO 

';.0'00' 

:!& 92 

74,298.34 

.I,-;2i."~7

Seoon~ Now Y orl<_ •••••• __ • _..•.. '_. __ ._. -... __ ....­ ... U8.rJ2 Tl>lril New York ...•__ •••••• __ ••
 Fourteenth New York..... •••••• _..
 T"'eM~.ft ..t NAW York
 TwentY'eighth New York_•• . _._ ••••.
 Nnr1h C~rollllll ••.•.. .. _ 

North D.kota._•• __ ._•• _•••• _._ First Ohio.•_••••••• .,,__ •••••• 

Tenth Oblo.•... _._••••••••• • __ • Elo\"ooth Oblo_ •. _._ •• __ ••• _. __ 

~~~~':~~~_?~~..__::::::::::::::::: 

Oregon .•..• •...•_•••_._._ .. _'_. First Pennsylvnnla. __ •••..•• _
 

TwelfUl Per.ns~t\"3nla_..... __ .•.••.
 Twootl".thi,a P~nn3Ylvonll•• __ •
 Rhoae lslond.••.
 Routh Cnrollllll-._•••••• _.
 Sonth bokotil ..•. _ 

Tonn"'..,e ..•... __ ...._....
 Hrs! Tc<os._._ ..••••_
 Second Tous..... ",_._. __
 Utob. ' ••••. •••_••• __ •. _•••• __ • 

Vermont._ .••...•• 

TOTALS FOR 9TATES AND 'O:RnlTuRlE3 CQMPRlSl",a 

aun' Alaska__ ..•. __•. _. ••• _.. Cn1J1I>rnla ••• __ ••• ._•• _. --- ---... "'-$270'-1))" District o( lJo)llIDbln.._.. •.•• "._ ""'"' ",00 illinois .._•• " ••.•• .••_._ • ...... ,~ __ Msryl~"d __._._" •.••_.__ _ . _••• • __ •••••• Missouri __._ _~_ •..•.• Now l~r30Y.•• .... •• ,_ ••.•__ • __ .•.• __ • _' .••••• New Y o.~•.••• __ •.•_.••••._. ..• __ .•_•••••• Ohlo. •• _••••. " ••• __ ••' ._.. ._. _. __ .l'enllSyh~n1~ •••.. •••••... _. __ .. _.. __ •.••••• ••••.• • 

~"::i,;,g(Qi;::::~::.-:::::~:::::~~::::::::::::::::::::::::::::::1

3:(.36:'3­ ''-00 2,208.58 2WOO 14.J~J. ~2 «00 74,327,~ XZ.OO 7.819. \Ill 1,390. SU 2. 037. g5 "'.00

7, 3112. 0, gw.oo lOt. 20 ~OO

'.00 "00 

II. 90S. 00 

2.00:;00 

425.00 

221.00 

SM100 

~JM. m ow. 00 'Ii~.IlO

I, 'll7. 00 

1,175.00 

0, Jail. ~o

"'5,-ooi."00­

1, Z91l M 

1,41111(1 

2,301. ,11 912. oj;j 17~, 01) 

Q46.37I 1, If,ll. 00 2, 680. 1),1 

2, 94,1, 00 

8,241. 00 1. 2115. 00 2W.OO 

2, 73Z, 00 7, SI!1. SO 100,00 

llb UU 

2117.45 1, 394. ~'I

'lRfJ.OO 

125,00 

65.00 

43~. ~1

111,M 

217_00 

1211.21 

H2.59 

1M 80 

g~.•\0 

r,.j.12 

213,5" 

3~2. 5ti ~.50

172.52 

1O.;••IQ 

200.50 

1;j().70

20. (;0 

07,7t 

9.W 

24.00 

n,G7 

201. 32 

:10. ~6

323.70 

'.$ 

1O~. 00 1~ 2.1 

301. 00 

'l\I2. OJ 1~ll, Ij(l 

~H.~(;

~70. 75 

~H.25

.~~ ';0 

253.25 

4]~. 00 

37.00 

1SZ oW 

117.25 

11t.50 25 Q7.00 

'.00 

lC, l. 2.\ laoo 

19.00 

28. ,10 17.00 

8,fJ70,OO 

4.:'J)\.tli 

4.4<3.65 

S, J{t>; 00 

2 725 25 3: OIH: ~o 1,973.00 

l,lel.O~

3, 87~. 00 

Q,i180.3O 

Ii, 578. 00 

2,gnOO 

1,~:.ll ,~

3,533.52 

2,552. 40 600.2.\ 

2, 09B. 00 1iaOO 

1'Ii.O,\ 

1, ~'llI. 82 

3,832.21 

40~. 71 

t,352.S1 

8, ':131. fj~

2. ZlB. 2.1 1. (19, 00 ,.,;~.oc

'.'~5.14

2, 45~. 01 

2, MO. liQ I. 0...... 41 

3, 'l21. ~tl

r" 40~. 34 7,000,0; 

3, '1m. 70 I, 761.~.l

3, L;(JG. i5 

2, 491i. 21 n71. 33 

2, 71~.!>1

1JI. rJJ 

7%,75 

I, .;au. 02 

4,773.I'oJ 

3AA..OJ 

8, 7r,4,:lII 

7(lf,. 00 

410.00 

871. OJ 

.~70. 7" 2oI~.m

:1(,0. OJ 

132, OJ 

11)11,00 

6U l~

570,00 

tim. 00 370.00 

1M.r,O 

H;~O

U9.CO 

.00 

lM.Oo 

"00 

72.00 

I~O. 00 

1S3,00 

.00 

~oo

-

P.oI-RT O~' Oil MOllE TlUN QNE COJ,r,r;CTlON 1llSTRICT 

9,182.72 

8.B!lti,'5 

12, I~. 16 

4,47'U2 

6, S10. 05 

G, 7S8. 94 1,309. W 

B, 2m 20 I, 7M. I'.l 

8, 46~ ~O

12,087.81l 

8. 75J. 91 4, ~~S ('8 ~. 0.'16. ii 

4, 10~. 40 10, 8O'J. 14 

2,88:';' 10 

1, 1~2. 24 I, ~f.I. JO 

7,84G.12 

10.989.23 

U, Q20 75 

J, 41~. 79 1, 3S\1. ~I

7,002.1i2 

r" I~~. 09 l,Ok3~

8, .~. IT 

7jll. 93 

OO7,33g 54 

~,812.30 I 

--.I98'-O~-

372. bIl 7[,0 00 

85&.40 

O~, 681. 7s1 

"-3'-450:00' 1. 599. 3(, 

'1,000.00 

1,383. 4!l 

1.~S(lOO

07Z.00 

2,200.00 

7~5. 00 SIU.43 

510.00 

290.01) 

200.00 

771. 27 1,810,00 

4,849.50 

18& OIl 

18S.00 

800.00 

658.50 

150.00 

,'N{).CIJ 

10.00 

~.(2

11, ss.!:04 rnJ. M 10, 740.S3 '1.01 170.1~

$.2.88 

6:15. 00 "$i'-ii7i:oo- SIS!' a~20, ~M. 08 rt4ft.~~ 1. ~bO. 00 2.25 61. 40 2,535.00 5, 15!I. 31 11, OO~,"U

2,215.12 

6.IM.Yl 

I~, 884. Z1 2, 1>15. 00 11,180. 'l2 200. 2~

491. 25 'llt. 7; 

~.~

152. l5 ;\ll1.20 

". <!Ill. 01)

!WOO 10, Q27. 80 

311, 4Q~. c.:; 8, 3!l:l. Jl 

3g, 'In GIi 

0,40g.8~

2:l,182.'1 

5.199.09 

19,110. (2 31. 00'1 38.1.2$ 276.00 

1,03~. 57 

00,1.00 

7,032. 80 87,814. W 60, nil. 85 

8, 34Z.~~ 9,191. lG H2.~ 51~. ~3 10,432. 70 34,lll/..U 12.2l11.M 13. ;J7;. .18 I, foGL 00 alil71 3, 7>J3. ~3 41,53~.11

9,2'IlO.I,O 7,~litI.U 7U.tiO '10'1. G9 O\G59, W 25,915.\18 2,47~.37 ~,107. 70 S3. 2~ 131. ~7 £58. 50 6, 00& (l4 

---­

$382. 00 $2. 400. 7.~ ''l, 358. ~1M. 7~ 1100.78
 lafj, IX, foiG I)IJ MO.~O
 ~.\. n •• M In~. 00 l,~II.~.1 2, 0'2ll. 7.~ 1~7. 00 117.76 71. 75 2.\(0.00
 

055.~ 7.800. M n,4b~,03
 

480.00 4,031.50 4, 2'JO. ;j() 

gS.44 380.30 1 lbO.OO 1,570.138 1. 855. 7,\ 0,. 2,\ 9~. n5 

21;6 00 'l, 332. gl 2. 7W 25 777.25 1'l2.00 11,1. 2.~ 21. 70 

11l4.00 2, M2. ~O I, 8M, 00 12.00 al2.7~ 3,lg. 2~

118.00 1Illl.;j() 56;t M .~, lfi.~. tiO 3, 1~4. :j) 377. 76 2.1,1, 72 

lD'<.00 39.W 321.75 ~,\. W ll.!/Il ~lm fj~1.1j(l 4~G. 25 21. gO 

1,435. "'0025 23C- 1~

J,226. 00 363. 00 8·lf,00 

,~oo

1,758.00 

1,400. 60 I. ."'0. ~~

921.00 

48l.25 

'fotfll 

, 

IIlltluding the TlllI"1lllrr 01 Alll8lln end tho Dl>trict PI COllum],l", 
TABLlC l.-RI'~ripl~ from 8pecific Mllrcl'~ of i7l11'T7Ial TC1,'C1lt1l', fi8en.l1}l'ar ended Jtml' !W j 1.'/S1 />1} eolledion diMrid8 ;;;lale8 alld 

Conlinuer! '	 " 

"',hnl'lslaa~ to Ihen(~,", ~lt., "n~ chIll <lQ~S

1',llO nght or 1~"lnR rnn[~h. "[~. I ---'---':n".".".".",=,.=,".,,----­ Sold nt 1',11 

RoM athletie. or 

Proo "r 1)lr~ ~t~e, flold hy ~ardeo, 'portlng dub. 

For DOlCh oompH- tlcllctnl1lce thcnte,~. I.M'"" of Cl\bn,~I-o, whon In "ce.<s 10 cellI. or l). '" m•.nt~ry r. nnd ,'>0 pl'r 010.• fo ho,e, 0' eto.• or tbe of$2~~nnUftlly, I Irnctlotl "tloket- ~tll or (he """"'5 M "eats In 20 l>e' cent Ol ioitl8t1on 

Ihorool ",nnunt IIqutvalent u~ thorel:\11ar U1Mlo,", chnrged.1H rees, lImom To'" 

when o"or P~td. Whl'11 tn.< on tho char~"f ""t"hllsh~<1 011'., 10 p,e, t'Col.o ro, tlmn 110, 0, II 

$3 ~n<lll\1!l ~.~ or ;norc, nmount for nc='llllg p,J"". of cellt of Ibo .nell W the dues or ih8l!~, - pe cent which .Iml. :0 tho 'l,elI..=. uSl181 1',100 ""nl-o 0' momloernhlp
 

I ront 18r leat 8motlnt M .'IQ por cent f"'.'loll foes nrn in 0'·
 J• .wId suel' O,C= thl'r""r ces.' 01 $2h per
 

~~~nn,:~:::::: ~~~~;~:::: ::::.......... .. ... --- -.... .. . -..-_..--..-- --.- 1..-".".. .. "."
".-"F>C·'M=,'~cWC,.':='C:C~C"I__~",",."ro",_.·

Thentc,". conoorl-o, clc" 

lor 08ch 10 

cent. Or fl'llCUon thereof 

when Over 

$:t, looot 

IoTh......" ••.•••••. _ .. _.•..•••.••••..••••••• _.••_.. __ . ••......•.•• ..••••..••.. •... .••••.•••. _....... 17.1~1.!>! 17.181.9'1 

First C8l1/0mi8 .••••_ -: ::::::::::.:: ..",i '&is'ii' --,2,"" irs~'S:' "f.!'ii!i'iil -- ' ---- ---.--' - -- --. --. • ~~: 'n. :rill. 32 

SldhCoilllomfl. • . .••.••••.. _ •• _ 11:3211:31 .... _._::.~••••:::.:.•••• :::::::::::: $~~I:jg :::::::::::::::.:::::::: ~I~:~ ~IV.0\U.32 ~~~:g Coltll1ldo__ ---.-.•••••-••- ---.---------..... . _•• 71l,200.H 7B,m.7~

j;0~oeotlC\lt•••-- . ----- -•__ .. _. _.•... _ -- - 300. 00 •• '2,""iiii"'ilS' ... --~ro.-i2' :::::::::::: :::::::::::: :::::::::::: :::::::::::: ."3,'2S9:iis' '1SS. HI. iV 29t, 6ItL 2i 

g§f:~~~~~~;~~~~::::::--.....:::::::::::: -----~.:~~: -----Jf~· :.:~~~~:~: ....~iI~· :::::::::::: :::::::::::: :::::::::::: ::::.:~:~~. ~r~ t~:~ ~~ ?~S Idllho....•.. __ . _. _. _. :::::::::::::::.:::::::: ::.::::::::::: ...••••••••.-••••-••..•••-•. -.•..•.•..-.••..••••.••• __ ..•• '. \Ill. jO 16, NI. 2-l 16, 817. 61 

First llIiooi'l_ ••••••••• •••• __ ••• 1M. :J6(). 50 .•i'i: i!i-4"ss' ..ii:200:iil '''2,-1132''00' "1i:$C.'Oj' :::::::::::: •••. -ii,o-00' ',;n. i,'i-';';' Ii, 126. 10 Ii, r~ 10 

r;,~.~:~~!~::::: ---- _.._ __ .___ . .., o. l.m.W!l.9'l 1,7!i-l.8~H3

lr::ii.-.::::':: ::::: - .~7" ~fU· :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: 1~ m: I~~:

~~~~: -.-:::::.:::::::::::::::::::: ll:WO"t.ii- -....~:~. :::::::::::: ::::::~:~: :::::::::::: :::::::::::: "'c,'~:~' ...~.~~.~. ~!:~ ~~n

~I:r.:~~~lidi,;g·i)is1rlcior-c.;jlimbi,;::: "i~-~:W- '--"337:42' ·'-·-ZiO:t.ii· :::::::::::: ..·..46i:ii· ::::::.. _... l:i39.·40· J:;~~ il:m:~~ llIJchigan_ .•..:::::::·::::::::::::::::::::::· i013:~ t~·tx'i ~uo 2,HHO 6,&l5.U .-.• -•••••••. __ • • 52,21U, »l~SIl.05 1lO2,1~S.1lO Minnesota 2,380JS . 11.13l.05 9-18.25 1176.77 ••••••••••• _ ••••••• _•••• II.~H.H 57t1. 237. 00 ~1~.25&.2~

Mfssfs3iJ;lp{_:::: :::::.:-: ::::::::::::::: •••• . • : 1'37. 10 ••••.•••.--. 3t.G. \lO 2. 73 _•• •. __ . _ ~. HI. 9S 1,1. mo. 76 1711, no.!. S4 

K~mto'"b.~!=oo."""," ...•n.·•.•••••:.:.:.:.: ::::::::::::::::::::::••• _••~~~~: 05 -.:::::::::: :::::::::::: :::::::::::: ••... ir~:iS- :::::::::::: :::: "ii; iOO"1~ 1~ 'ffl: 2~k w>u	 - •••- ••••••• ---.---.-•••••••••----- ••••••••-.-••••••••••••••••---•••••••••••_..... 11II.S36.fJO 11II.S3l1.fJO

Keb""'tn••• _. ::::::::::::: ....-.-.--- - ---- -'-im:i7' :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::. v. SM. 9. 6(N. 91 

~~~~~·..:.np;hi'i~~:::::::::::::::::::: -- -.--..-.- - -- -' - - _ __ __ ,,_. . 4~: ~~ ?; ~t ~t .•.•••••---•• -- - --••.••••.. --•• ---•. -••••••-.•••••.••••'-•.••-•••-... ••••.••. _. _...... . •••.••••••. 19, 3~ M IV. M. 5lI 

FlrstNewJerse~· .. . ... _. __ • ••_ 3.UI~.7j ..••••••••••••••••••••••••••.• ••. ltA87 __ ••••••••••. __ •.... _... 2.162.00 12-6.'182.57 132,ooJ, 7~

Fittbj\.·ewJ_y._••• _•• _.................... 1I,IW.SS 1.22G.1I8 ••••••••• S3.!l() ••••••• _•••••••••••••••• _••••••••••• 4,720.05 3SS.700.S5 41)[" &'ft. 33 N.", 1II e>:foo .••••••••••••• __ _ _ __ •••• _. __ ••••••••••••••••••••••••••• ••••••••••••••••••••••••••• __ ••••••• _•• •••• _. ••• _ 4, ,05, 2,\ 4. 7~5. 25 Firs' N.w Y0,1:. __ • ._. ••••••• ••• lll-1. ~21. (,(l •••••••••••••••••• __ ••••• __ . ••• ••••• 1M. 28 •••••••••••••• __ •. __ •••• .0. 816. 2\1 7r,u. lin. EO 1.00t.bOl.S7 -.:r BfIroD"},·C..·York•••• __ •••••••••••••• SOIi.OS ••• •••••• .07,00 _••••.••.••. It. 671, SO •••••••• __ •••••••••••••• 12,020.16 In5.(tl,~.M m,M3,H <C> TblldN""'·York•••••_•. • . __ ...••. 1.008.801.20 61,71S.72 ro.1I82.~5 :17.266.\1') ~O.fJ02.8G f;305.32 1,IXIQ.70 lOO,972.9"l 700,175.17 2,20~31l.73 t	 Fo::rt""';DlhNowYork ... _••.•••••. ....•.. 3~,3n.2S •••. •.. __ ..••..••.••••••••••••••••••.. _................... 20,769,68 0:19,665.7~ 701,712. 68 

M, 525. 00 r ~:~;t'~f~~t~ ~e~ ~'~;:i,::_:::::::::::: :::::: I.m~~ ...2,""75i:n~- -"j:i.4~: 00' :::::::::::: :::::::::::: :::::::::::: ::::::::.. .. U~, 2~ ~i 7,0, ~Z5. o:J },'orth Cnrolina................ (.~,241.67 i5, :!-II. 07 

1.6.'1. 22 -1 ~~ihO~fok.o.~:::: --•••. -••:::::::::::::: :::::;:~:~;: ..--'j7i1:~4- :::::::::::: .•-•..an:80' ::::::::::::1:::::::::::: :::::::::::::..-i 33: pz' I.\~:~: 152,71A.~1

62. 7TO. \l6 

M.110 S7 

~~~~~~~~~~ E>::;;;;;;~;~~~~~:~ :~:: :::::~:~~~:~: :::::~~~~: ::::::::~~~~ ~~~~~~~~~ ~~~ :::::~;: ~~: :;~;~~~ ~~~~~ ~~~~ :::::: 32O,;lj.:'G ::1:'-1:~m-ii. 3~j~j; SI,~.1.',

Oregnn.•• . ....••.. _.....•••.••• '~: .. -"~';ii:~~' ~'.~. :::::::::::: :::::::::::: :::::::::::: ~, li~. ~~ 72,f,r,1. ~9 77,0';9,44 

FJ,"tPeonsyl,.""bl._ ....._.... 110,U[/[I..1I ~O,I:lO.2.1 l,;l7:l.on 5,M7.fll .•••..•• __ ..••.. _ ~,S8n. .IU 511.197.[1J r,~,O,\8 (~

TwolfthPcnnSYlvanfn..•.•.. •.. _••. __ ••. _ lLtl.Ol.I nH.s2._.... _...._ lP.2-I •••..••••••••••••••• __ ..•...•••.•• _. n20.40 CC\.:it>~.(1I t:(.5~,95

T ....enl)·-thlrd l',mosylvanln __ ••..••••.•••_.. ~,"19.m •••••••.••••••••.•••••.•._.••••_••••.•..••••.. _•.••••. _•. _._ ....•..• __ .. 0,27b,0:\ ~~2.fr.:l.1I7 ,)47,,11.8.57 

Rhod.l.18nd.~._ ••••.•••••.• __ . __ ... _•• _•.. 1 4.8B-1,.\.~.- ••..•• a~.(,(l ..••••.••_.•.•.•_•••••••••••••••_. __ 1 92000 ~6l\7S ~r"b9.\13 72. Ull, 96 SOllih Cnrollnn..••• •__ . _.•••.••••..••.•••• _••••.•••. _,_ •• _•••.••...•••...... _••. '_"'•.•.••••.••••••••••_•.. __ I••••..••.. __ .•.•••.. _... :l'<. 590. 12 28.500,12 

4.689.44

i~~h"4~.:~:.' ..".: '.' '.' '.':.: '.' '.':...•..::.:.:.:.: :.::..:.:........ .-.-. -.lis"75' :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: Ii,~.: ~r: ~~ 7~. 2l0, 43
 

" _ _	 ~.OO .••••. " __ •• ••••.••••..• .•..•....•.. 131.80 _•••. .•• 779.~2 100, 258,3B 8eeond T.xus_.•••• ._ .... _••.•••••.•••.••••••••• __ ""' ' ....•••.••••• __ ••. _•••. _•.•. __ •...•••.•..•__ •• _•••••••••• . •••••.••••.• il{I,"3,l.cJ lHi,foi06.23 

Utah.•.._.. •..••••...•.. _•.•. _. . • •. •••••. ...•..••••..••••••••••••..••... .••••••..•••..••••••..••••••_ II\Il, ~O IS, 907. 00 J9.m.30 

0,0,\5,80 

B~.l)(l[I39

ll~, lW. G7 ~l'::r~~~:::: ::::::::::::::::::::::::::::::::: _.. .":~_~. :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: ::::::::::::1 ~: ~~~: ~g

jD,l:;~S3

Wlscoo.lo_._. __ ._"•.•.• _ -----•••• -....... ~.7W.2~ 1.. _ _ _ _... I~.(>G ,.••-.-. O•.1~1.\1-I 176,74~,~7 l~~. Jl9. 37 

2, 71~. 17 

~:r!Sf,~oi~.'L~~.~I~'~~~I~~ :~!~~.n.::: :::::::::::: I~~: :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: :::::::::::: ._ ...::::~~. I:~: ;~:

Wyom~~~~i'-:" .. __ ..••:::::::::::::::::::••• -i:~;.: ~Y:;~' 'ji;:i80:;7' "00:;;;:;;\' ..:;~:;;~,·~4· -j:j;'-ii;~: .~.."'.4:;7:i;' ..'iI:iJ:;;\:;;'1 ;01: ~ii'- YO' 11. 47~:'~~: 14, 250. ~7. ~i

TOTALS FOIl STATES ANn TErUlI'l'OHIES COMI'IUSINO l'AltT 01' on MaIm THAN ON), COI,T;F.CTION DISTIlTCT 

SlAT); 1 C~ltIorola•• ._. __ •••.••••.••••.• $13.IIl4.H f.2,8m.87 '2.07(,. .10 ••••••••••••. ZO,MO.OI ••••••••••••• ~M, 933, J6 II, 1M. 816. 30 $1, 214.437, ~8

Oistriot of Columbia••••• _._ ~,~OO. 3t> 2811. SO 77, 12ft. OS 8~, &ll. 23 [llinQis. . ••• _. ..•••.••....•• 1M. 380. 50 i.!;jS4.. ~~...ii..2i:ii:iJi,.··~;032:iii"I· ~I.U~~ :::::::::::: ..., $.;,0:00' SO, ~31. 89 l, 0.1-(, 4'!1, ii I, 837. 2~2.45

Mllryland__ .•••••.••••••_•. .•.... _••• 15, Q87. 75 337.~2 210.50 ...... _..... 0.1.0j .•.••••••••••• .•• _•• 8~2. 60 1.\7. 1~9, IIIj m,~:n.17

M wood •••. ••••..•• ~S,3M. 0:-,	 Il, tn7. 74 ~57. \17K 25 317,625.•2 '--j:23:i"~8' :::::::::::: ······8.1.'00· i~~ - - . 15,07,';. foil f, 1'82. 21 5H,41la.42 537,002.07 

Now Y",Jr ". ••..••••.••••••.. _ NewJ.'sey••••••.••••• _ 1.330.087,23 r>1, .~2~. BR G7, WI. 3~ 27, 2f"I.OO 10~, m. f)I "'-i:iiis:ai' "'i'-930:io' ~1l', W.,. V! 2,723,718,00 4, .\71, 079. 78 Ohlo_•• __ ••..••••.... ._•••• _•••.• 11,~\l9,,\7 77).0':1 .•••••• __ ••••••••••••• _. 2Q3.00 •••••••••••••••• _••• _ 2. VoiO, 3fl 51l4. 2.10. 69 LU'.4H.30 Penn..yl'·anm.. . •• _••••.••••.••• __ . 12.~. 837. 02	 ~. 176. 02 937.030.37 1.110.172.20 Te:<1l.'l __ ._ •• _••••••••••••••• _. ._•• _. '00 _.~~:~~~~~:. :::::::::::: .. _~:~~~~~....~:~:~~ ... "'jii:Sii-:::::::::::. 170,62 221, il'.l\l.19 m.9H~1

WlIShlngtOll ._. __ ••• __ ••• _ lBO.5i ••••••••••••• __ ••••••• _ ••••••••••••••••• _ •••••• , •••••••• _" ••••••••••-- •• 1 771,80 145.408.27 llB, al;\l.67 

'Inc1udfnl! (he District or Colultlhln. 
•••• 

- ---- -

TABLE L-Receipts from specific COUTU<! of internal rCL'cnue, fi8~al year ended JUM. SO, 1981, by collection dis/riele, States, and Terniorics­ ';;! 

Continued ....' 

Miscolisnoollll 

CoHecUons 

under prohibition I.ws 

AlabBlIlIL._ ••••••• •• .. ._.	 _ ArlUlnB. ..•...•.... .• . ... ..••	 . . _ ...rhn.......... . __ .. •. ._••. _. _•.• _.. .. • • _
 

Fll'llt ClIUo.oIB. _... .•••......• . _... __ .. _. •• __ "__ •• _._._. .. _ B!:Itb Collfnrnlo •••• _ _••••••• _. _•••• _• •• ._ •• _. __ • •• _" __ Colo'~do_ ..•.•_....•... _. _. . " "_" " _ 

Conoe<Ucut _•..•.•.•.••.....••••••••••••••.••••_••••.•••••.•••••.•••••••••.•••••. _ D~I.w.ro•• __ .••••. ..• _.•..•__ ...•. _••.••_.	 •••. FlorIJ._._•••••••••••• _..... ._. __ ._••• _••••••••• 

GeorgI•..••.• •••••••.••••••••••••.••••••.••.••••••••••_••••••••••_•••••••••.•••.••••• H.w~~_ ..... _.	 _. . ld;ho ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• First ru/n~j. ._ _ • __ ••••• _ ••• _ .•_••__ • • __ •• _. • _ 

l:lghth IllinOIS. ._••• _•••• _••••_........ __ ._ ._•••• _••••• ••• _ Indlana. ._. __ • .•.••_. •.•• __ " •. • • • .. Iowa •__ .. ._•• ._••..• ••. _._ ••.••_.. •• _•••.•_•••••_•. ._•• __ Kans..__ •.•.••• __ •• _.	 . .•• •__ • Kentucky_. •••• ._. ._. __ •.. ... __ •..•_•.• .•_._ ••• _ 1,ol'lslana ._•••• __ • ._._••• _ _ • ._ Maino __ •• •••••• ._ • • ••• _'•• _•• __ •••••• •••• •• _ 

Maryland. IncludIng District 01 Columbla_. _••••• __ .••_. . _. ..• __ :\IMIlscllUsotts•••• ._. •• __ • __ • __ • __ • ••••••••• __ ••• __ •••• __ ••• __ ••• Mlchlgau_. __ .. • _. _ ••	 . ._ .•..
 Mmnosota__ • ._. • ._ ..• ••••..• ••.•_•••.. _.... _._. _'. __ .... __ .. .
 Mlss,slnpp, ._._.__ _... ._ _ _. ._ •••• __•..•..•...••..••. _ .. __ ._
 F,rst M,ssourl _. __• .••_••• _••• ._.. .._••.•_._.. . • _.. __ • _. _
 Sj~th Missourl._••• __ • .,__ •.. _._. __ . •__ . ••..••••..••••.. • _. . _
 Montana ._ ._••••_•• _•• _._. _._. •• _._. ._. __
 Nebr8llko•• • ._. . ._. ••..•.••••.•••..••• __ . _
 Novada_ • __ • ••••• ••••••••• _••••• __ •
 

N<lW Hampshlre. • ._._ ___ • ••• __ ..•••••••••.••••..••••.. _._
 First Now Jorsey • . ••.•••_••••_._._. _. __ •• . •. ._
 FlIth Naw Jarsey __ ._. •__ .• • •••••••••....••. _•••.•• _
 N<lW Moxieo • ••• _••• _•••••• •
 

First Naw Yorl<__•__ ••••••••
 

S6, 5BB. ~~

1.005.00 

1,262. M 32. H1.1~

7.221. \10 

3.100.42 

" GO.. 00 10.00 6. ~58. 10 

t. 015. 03 100.00 

717.90 

45.002.82 

2,5115.00 

~.216.31

I. 452. ~O

.Ino.oo 

3, 501. 6~

I. 14~, 50 

lOr. 00 16. G2~. roJ 12. ol~. n~

3(•• ~1.~7

11.6G5.I~

~65. 80 ill. G~Q.OO

1,8~~."

O.	 t~~. 71 7~~. +3 

GT,I.oo 

001. 4~

3. sr.&. ~~

13, SG7. (1,1 ~65. ~7 ijo. 782, 21 

Inl"rnal 

rOvOnuO h.I"I. end eoHe"led rovohefS. 10 tllrough per ""n~ l\USWlIl.'l 

officas 

---'-$57.63 __ . 120.00 3.54 •__ ._ .••••. _ ___ • __ .____ $BD.~31,57

9'-00- _... .20 __ •••. •...• 

:lIl8. 31 

.42 

--·-i.-it; 2.57 

4.13 

7tll.. 1~

60. ~O
 

RollO
 

---'-i31'-8i- __ .. . _ 

24.18 

MI~ceH~neo~s. Totol (.olJ ;nclu<Hn~ de­ !lOurCllll) llnquont. w,·. Total "~ll"ct~~ nu·
 u"r r~p"ol"d
 

hW., nil'.
 

$HG.W 

,0, ~2

11>5.50 

7.1n.4~

11,3'25,51 

1?,S6;.0~

153.00 

112.00 

I. 447. 3~

40.M " .v 

97.02 

10.461. 7G 

G2. fm. 99 

---43:52' 

62G.39 

~. 087.R3 

51. 47 

--iii2:75­

2flO.OO 

3S. ~O:

~88. Oii! 

3.573.84 

"'. 7'0~. O'.l I, OO~. ~2

1.~28.~

J~. 6.:12. 21 

HI, 007. H :\, 1f1J. ~r,

SO. ~76. ~7

7~~. 00 ~. r"l~. 01 

4. 32~. Jo 

100.20 

7l7. ~O

~~,	 ~I~.I~

~, 71~. 00 ~,21~. 7~

I, ~2{. ~8

~,flJ7 32 

3.M2.IO 

I. 191. ~5

102.84 

Ill, 7~4. 7S 76, H~, 02 

~~. ,31. 16 

ll. 87(. I~

700.32 

21.788.20 

6. 9IlJ. 27 ~. &17. 10 

770.01 

777.75 

1,221. t8 ~, ~OO. 76 

H. 355. ()I 

~M.~7

08.35f1.~

$4. G14.lIiS. t.3 ~. 262. r,19. 52 1.913. 7(1(i. 82 

00.0'13. MIl. 17 .~2.1i02 ••54. B7 

15.007,ZlO.3t 

37. 8lI(I. 3~8. as ~4, ~I, 8f>5. 8~

1I, SlIi, O~8. 50 6, 712, &10. W 

" 8W. 475.IH 710. 3AA. Q2 

183. 181. B04.~S

7,60.1, 306. 811 21. HI. 225. 30 10,39.1. 971. 2~

13.000.&43.17 

~~.48.1,7~4.84

8, ~98. n~5, 40 

O.740.8.I~.4\1

44, 8.'>8. WO!. 90 

88. 4~~. 515. 85 ll1i.3M.r.:lO.~9

23. m. 3Rf•. 20 

I, 56li. 700. 50 to.Ul1,fm.2\ 

1I,,195,Htl.2) 

1, 792, t.32. 17 

t, 778.llf.l<. G1 

1.340.001.84 

.'1,655.117.21 

H, 335.8/)3. C5 1I;l.~I;.t,~3.W

~.Q25."7

38.432.64&. Q2 

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 0 

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0 

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S"""nd Now Yort.•. • ._. __ • •• • Third New York. __ . _. _. _. _.••_. __ ....•••••_•••_. __ ••• _. •••_._. __ • • FO\lrteen~b )\'0", Yprt •• _•• •• _•••• ••• _• • ._•• •• __ ._. 

Twenty·ftrst Now Yort. __ • • • •__ ._•••• __ TwonlY'~llhth Now Yort . __ ...•__ ._•• •__ •• __ •••• . Nortb C~pIiM•• ". . .••••• ..••• •__ •• _•• _, .___ NonhDa~b!.fI.••..•• __ .._........•• _ _ •__ ._•.• __ ._._.__ .•_._._ •• __ • FifOt Oblo . _... _.... _.... __ ._ .•• _._. • .••_••.• • . __ Tenlh Ohio .••••••.•••,, . __ ._. __ ....••••. . • •• _. _ Rlevollib Obio._._._._. __ . . ._ _ ._•••••_••.• .. __ ••. 

10.330.40 

4. ~27. 47 11. 060, 70 

2. 488. 08 

I, m3. f>I. 

2, (J5. 00 

l.fJl7.70 

3, OliO. 12 ~1O. 00 nli4.00 

4,~u"58 3.~O:t.J9

. . _. ~I~. 85 ' •• • _ 

24. 76 ••••. ..•_._ 2.1. 20 _._ ••••••••••••••• ._ 

••••••••••••••••• __ ._ 

••••••••••••••••••_ _ . . 

loll. 00 151.55 

~. 210. 37 

80'<0.92 1.520- 00 

(. (1<;0. 20 

1. 779. S~

•• _••• 

J9. '34. M I 

5. 6~1. 24 J3. 170- 70 

2. 6l~. 73 

l. &18. N 1.l'lB6. 5~

1.077,7G 

7. 12K 32 

I. '.~~. 8(, Oi,ol.OO 

383.880. m. 25 J72. IS9. 296.•9 

38. 028, 872. 33 

10. fJlS. 401l. ro 

2\1.101.337.00 

262. 849. 300. 32 :lG~. 232- 84 35••t8,~18. 50 

14. G22. 001. ~7

8,146, flJ5. 2r RI~btoolllb Oblo..•••••.•.•.•••.••._. _. Okl.homa . _.. _ Ore~on ••••••••••••• _•• _._. __ •• _•• _ 

_.•. _. 

.. _._. _ • 

. ••• _ .••••.. . ._. __ •. ._ • ._._._... 115, ~o8. \10 5, 591. 73 

2, 57S, 05 

(.1, If) •• •••••••• ••• 

__ ._._•••••••••••• _ 

14. ··',U. 

3~0, 7~

18'!.19 

l:l'J.~W.~\I

~. ~8~. <Ill 2.7('8.14 

M. 71~, 3~0. 78 H. 022. 127. 4;, 

4,432, 21.\. 6S Flnt Penn,ylvaola ..•. ••..•....... .. _._. • _•••••. .•• .. • _._ •. __ ••. A.900, 10 12~. Ol I, 072. 21 .\, 114, ~3 I~. ~l~. 88 100.150. G21. 7~

~::l:i~.r~I~2Y~~~,,;.nia·:_:::::::::: :::::::::::::::::::::::::::::::::::::::::::::::,::: Rb~~eIslaod .•.••.•••••••... _••••.•... . • ._._._._._. ~: ~~t ~~ I. 'i32, 00 -....'jj .. 2~­ ::.::::::::::: .. - '.l):, 145, 58 

21.00 

1.7.,1. sr, ~. 152. 35 1,f>57.0'\ 

1'.375.057,02 

00. 73G. (>();. 7.~

11.2SI.238.~4

Sou!b Carohoa..... • _•• _•.•_._. • .• __ .. 2.802, ,;0 _ . •.••••••••••••••••• 2,802.50 1.977.960.22 S~ntb Dakota. __ . __ .. _.••...••••••••••..• .•• •••••_••• ._. •. 575. 00 •••••••••••••• _•••• ~75. 00 749.087. S8 Tennessee•• _._•• _._._. _. ••••••••••• . _•• • • ._._•• __ •• _._.. Fir~t Tex", • ._•••••••• __ • _. ._•••• __ •• • _ Seoond TeXli8 •• _. •••• • • __ • • _ 

Utah•• • • ••• _ _ •• _•••• _••• • • _ 

Vermont ••••• _••• _•• __ . ..••. _.•_••••. • . _ Vlrglnla.._._•.•. •• __ , • ••• _..... ••••• __ •.• __ . __ 

5.44(;.•\5 6. 387, ~8

5. O~3. 50 

325. 00 

1~5. 00 3. ~2,\. 00 

f.3 ~2. ~O 3. S5 __ •••••••• _ 570. 31 

. ••••••••••••••••••••••••• _ 

••••••••••••• _. _. ~, !8G, i.1 ••••••••• __ .__ lUS. ~~

~,927. 03 7, 02~, 95 

'j, 2(1,~, 81 .,25,00 

1,30:;, III 

1.131,20 

13.132. 2llI1. 43 

18.57".114.75 

14.223. W2. ~. ~80. 720. 2;' 1.751. Oil. 00 

113.761.587.3. W..hington.indudlngAlaska._ •• •• _._ ••••••__ •• •• __ •• • __ • 1~.71!O.61 ]3,84 ._ .01 1.\, T"5, (If, JI. WI. 520, 76 

~f:';'~~_~:~::::-::::::::::::::::::::.:::::::::::-:::.::::::::::::::::::.. ------. ---­ --­ Wyomlng.• •••. _. ..•_•• .. __ . . .. __ .. __ .•. . •• __ PhilIpplna Islands_ _••••• __ •• _• •••• • _.•••••••_... I~: ~~: ~6 !JOO. 00 

. __ ... . 

-- ----ii'-58' :::::::::::::: __ • _. __ ••••• __ •• • __ • 

.••_ _ ._. _••• • 

2. i:J.: g~ ~6. 33 

. •• __ 

~.I~Q88

13, l'l8. m ~26. 33 

11.1,\\. tOO, tn 28.1~3. 9jO, (0 

SnG.II03,81 

&32. to87. 05 

Tote.!. .---••--.---.---••--­ ------------­ -.---......... -. _-. _-•• - •• --­ •• ---"1 6.317.21 137.921. 37 '100.200.90 890.589.16 2.(28. m. 754. 22 

TOTALS FOR STATES AND TEHH1'l'OHlES COMPInS1NG PART OF OR MORE TllAN ONI" COLT.IW'l'lON DISTRICT 

B1'ATII: ' Alaska ._._•••• _••••• ._. •••••••• _. '~75. 00 _..._......_-- $O.G! $27(;.01 $13,\ '7,1. J~

Californla. •. ._______	 . _..••.•••.••••.•, __ .• __ ._ -$i77~G9- 18, oMS, \13 :,8. 289. li8 113. OCO. 013. 01 DI.trlct 01 Colmnbla __ •• _•••••• . ••• . ••••. _. __ .. J~.f;6~,OG

9.07\.00 ------- ..._......__ .. (1. 50 9.11~. 50 ,~. ~&'. ~~.;. (3 Illinol•.. • •__ •• ••••.•••••••••••..••. _•••.••••..••••••.. _. __ ._ ~~. 527. 82 28S.31 ]7.71802 OG••IM.15 190.71I7.17l./rl M.ryland_._••••••••••	 • ___ ••••••••••••• " ••• • 7.552, t.3 4. J3 .__ .._-_._-_ .. 55. 52 7. a12 28 3O,1T.l./rl~.t7

Miswurl. , •__ •• _. •• • ..•••••••••_.•. _••.. _. . .. n9U,,44 131. 81 --------_ ..... ~,71~. 22 27. 77'1. ~7 51. n~. G~.I 48 Naw Jersey _••••••• .___ . _...•••..•••••••••.• __ .. 17.725,38 526.45 18. 2M. 83 97.000, 050.11 New y ort • • __ •••••••• • ••••••••••••••• __ _ . • ' •••• ....._-- 12'.15.1 '---$2;775'-04­ .10 4,475.5.'l ~,3U. 13 140. 74~. 00 G72. 171.400. f,ll Ohio••••••••..••	 • ••..••••••••••.•••..•••.... _ 01. 1.1 20. 41S. 34 U6. 581. 57 112.1l31.17K75 PennsylvanlK.•_•• _. __ ••• •••• . __ ••.••..•••._••..•• _. •__ ... 18. 050, ~4 131. :J3 ---··i;072, 21 5, 2ao. Il ~5.114.Il'J I~n. 21"02. 184 12 Texas ._._•••_. • ••• __ ...••...••••.••••.••••.• U. 0'.l1.~8 \12.80 574,16 li38. 32 , 1~. 22{\. 7() 32.700. A07, 2S WlI!hlngton _. • ._____ . __ •••• _._•• _•••..••...... _. _ 

1~.10'.l,08

Hi. :115. OJ 13. &I 15.519,45 II. 1(;1;. Olt,. 41 ---- ---------- -_.---_.---- ---­

'Includl'll '167.05~." /rom d~bn'l.uont toxas ,\Oll~cted under rellMled lews. • 1nolnding fhe Torrltory of A18Sl<B and the D",I-rlct of Columbl•. 

---=" - ---~ .-.---- -	 ---~ ..!o_"""'=- _ _ __ - -- ­ -------~
T ADLI'l 2.-Bummary oj monlhly inlernal-uvo>nl;" receipl~ J"r !lear~ onde') J Unc .<10. 19!JO anrl J981 J by ~(lurcrs " 00 

,~

'l'otaL • __ . _ 

EMles: TrILO.r.r 01 estalO! of decedents_. 

DI.tilied Iplrlls: 

lll'tllle<l sl'lrils (nenbevemKe). Distilled "plrlts (bevel't.Cfl) _.•_. __ .• Uootlnod spiritsorwines. 

8UlJorsparkliogwlnes,oo.dlal•• etc 

0 I 

521,6~, 773.14 $'1"2, 100, (r,l. S~ IT.1. 00l. 131. 10 $21.339,0111.112 $21. MI. 740. 05 1265, .52. 1m- 05 " 13, 110.1):;7, HI,~, 2lIl. 61 '1011.000. ;~~.'fl O. 210. 246. SO 7.056.564.03 2OO,528.:I.!>'.13 0 

" • 32.lll14,32:UO &12 0l)5, S&.l. 37 30.658.340. 78 2S, MIS. :lOll. \18 511l, IlSO, 2511. IS •

C . .. _._ -::::::::::::::-·.~~:j;~';;~.~,:~"·~:~~~tt~~~I:~~~~tt~j~t~~t~~~itt~~~~tt 3.073,001.16 3. 353. 3M. 37 3,210, 8W. 4.'l 6. zr.. 7S2. 77 10,0&, Mt, 10 0 
 .•_•••.•... _. .•..•••... SOI,12il.6~ 926. 670. OS 8'17.350.26 1.02I,';lI2.aa 806.7lI4.15 812,618.24 . .••.•.. •••.. •••. •••.. •••.•. ..' _ _ . . 12 00 3". 42 ';';';;.-;;';; 12, 80 •• •••• _ 00 .• __ •.••.. .•.•••••... _ 719,01 51lS.6Y :1M. 60 ....,,~ 300.00 1.123.80 W 

17,011.97 la,m.H :!l'J. 21;. fi9 3lI.37B.JO 14.444.42 22,470.117 "

= Jul)' AUgu,L S~"t~mb~. Octol>cr Noveml>cr Deeemll<'r •

__ . __ . OnlPl'l>nudyo5edfo.fonHy(D~S\Oeetwio __ .. _ 16,4~53 IB, 0'!9. 70 34.';'1.34 16,3(1(i..;0 22,oo.s.95 4,81G.Z7 

RecUflen; ..WI MId ",bolesalo liqnor detlle",: mennr.elD..,.,. 01 sllll.!., ~tc.__ =.933.37 61,151. 2ll 14.101. 00 10,421. 5Il fl. OOJ. 24 7,481. 72 • 818m... for distilled Sl'lrll.! I!'!.eodoo forexpon ..••...•. __ . __ .. __ ._____ H.60 :.'6.60 tS.311 5J.JO 'l6.liO 3.40 ClISllIIOJD]lSfordi.t1l1oo~l'lr!l.bott1edlnl"'nd._. ..••_.________ 4,ll6O.70 1,71\[1~ ~.r.1.G2 4.146.47 2.!lM,25 4.700.80 = 

MI.eellnoOOll' ""lloetloo, .elntlng to distillo'l ~l'lrlt•..- --- -. . -.----... '\--ccc"" :'"=-0c'+~~"'."":'C·:<~..__c"'."~=':'c'\__=,':'""",:'O:'_\__~" .:00:":.:"=i.__c",.",:.m:.~" 0

• TolDL - ----------••-- ....---- ------ -.•••.•••. . - - ------ -..-.----- -'I=='"."'"""."""'"'"'+.,;'~'";""·~""'"~·"..~1.~.,;":~"·~'""~"·"9.~'~· "OO"'"""'""'"'"'+~""""~'"OO:'~' """·I=~",:oo~."":'~'~U:J " Tob""",,: Z 

-; g:~ r::il).~~~:~:~:::::::::::~:::::::::::::::::::::::::::::::::::::::::: I,~: ~~: I,Wi: ~1 i: 1, ll'l~: ~~ n 2. 4~: ni 2. 21r:~:g J. 4~: ~iW

g=~:: =1)::::.:::::::::::.:::::::::::::::::.::::::::::::::::::::::: 32, d:~: 3Z, ~ ~ 11, oJ: I 33. ~i:~ Z7, lJ:~ 24. 7S::lli 8ooltof'lld....,,;ptlons.••_.• .• 

Tobae<:<>. chewIng and smoking. . .. _•• _.• C[gnrlltte P3POl'S !lIId tubes..... • . .. 

M l'ccll"uooUll coll~ctlon" l'Clatlng t~ toblloco_ ••---' Tot..L __ . .. •• •• 

.__________ SUI,~91,81 600.568.13 ~21,79L95 658,23i.3Il 62fl. 23lI. 34 550, 817. 'i'tl > , .. •• __ .,___ __ 5, 3~9. 238. 62 5. ~Ol, ~1O, 67 6, JM;, 67D. 2fl 5. 414. S76. 80 4. 4n 459. 67 3, 8112, 670. 00 • _•• __ "•• __ . . • • 1211, ro7. 60 107. 3~1. 20 148, 13i!. 20 100. 3\14. 00 8,1. 102. ro 10Z, 370. 211 

---- _ --- ----- .•••. - .. 

__ -----IJ~~·t· to. 100. 97(1. '~'~'j'70 '~'j:E~-~' 41. 13B. ·~'~'"t· 0'llI. ~illdJ~~"·iOO~'t·f"'~:~~~'j' 1I2 3D. 038. ~04. i5 42. 2fl5, I16fl. '~~f·j'f·:I:EE'~·~ 12 34. S61 •

..001,41 ~':··~·d:J~~'t·i·'~""t·~" 30.764.805. S4 

Z 

-.~-- .......
 .... ' 

R'f~nllO t~l oll~:

Documenlnry sUlmP'!, etc.­ n~nd~ or 1Il,I,htt<lncl.!. ""pita/-stock i."UllS, ete. __ . 2,~, 7il~. Sll I. SZl, 70~, 69 I. B.'l4.llW. 0'1 2. 115,tl]j'. 23 I.SlO.~:"72 1.3~O,~.tl.S -..--.-._--- _._----­ Capltol-'tock ,ales '" tmn'fers _______ .. __ •• __ . _____ 5, ;V.IW./>'~ ~,!ta, 100.:18 ------ --. __ .---_ ... ~, 3&-1. ~H, .IS ~.Z;5,203_01 4,260,000. i8 4,8M.4~II.M

AnlM ef ~.oJu"" (fut"'e dellve.y) ____ ..•_____ . ___ ._ Z!H.1}41. 2,~ 4~7. 700. 07 ~18.:Il",0.U 3·F.:I\I9.1~ 3t2, 7~j, ~D -----_ .. --_.-----­ 469.268. M l'lnylng C.flrd. __ ._._ . _____ axl, !lO~. HO 207. M7. 20 4ro, 231. 8() 52~. 213. 40 4H,.'(II\.7P lJO.I'~_~. ~O ----- - -------..._--" ..__ .-.._--_ .. ---_. ----­ Moollra"tu..r;' .."I,~ tRr­ I'Jslnl~ on~ MVO!\·O........________ . ___ ._._ .. ' •____ . _____ . ______________ .
 14,l!8!l.35 lO7,4r,T.~ n, 3~:,. 0.103.15 14, 3~0, 22 16. 302. 7D

8.U4.1J7O_21 S,167,139,U 0,007, 700- :i7 10.114, OIIl:ZS

745, ~O ggO,OO Or.1. ~~ O~1. 69

J14,M7,80 Ill, 081. oj IM,W.'.OO 142,Ul~,"O

m.OO7,flO 75,010,25 Il2..rw.oo 1lIo,~~2.1~

151.884.67 Gi, 149, 32 79.0-34_ "i! M, f13B. 08

2\14, fl'lO. 80 61, S23. 00 71.103;.9) I;, IU. It

3.201. 01 I. SSG. s:I 

SD, 138.38 Ull,9S5. 14 """ 2,)00.&1.

177. em. 56 '14.002. SO

716,516.00 3Z7, fl56. 51

57, OJ"- 918 40 80.737.068.10 

131. 'rl. 8~6-!Ill 17,(lH,lO JI, :,:L1. 6'J Or,lum, I':OCI\ Iuvt.<, lndudlog special lilIeS, etc. (n.,.""tics) _.__ •.•_______ •.• 1J4l(l. 8() 21, M2. 82 28.741. 3.'1

Admissions 3~5, 315. 70 1l"-lV.l.70 007, ]'~7. 60 ltIlh""w·". oon~rts. C!lbarets, elc_. ____ . _____ .---_ .. ---_. ---­ 4ot, 0'10. 61 1~31B. 30 273, 014. 10 Sta 11)3 01 I. 13l!, 37t' W 817, i\.I.G.!rTOlal ___ ............. ______ . _______ . ___ •• ___ .•_ - ---. --...__ ._--_ ... 

D".. 01 cluhs (nlblellc, IOC[a!. I. S5d, tr.H_!12 S66.]]6- 70 lIod gportin~)_.____ --------. --...._._---_.- 1.0000~S.3B

7,001,5711.1:1'1 8, (l2~, fli7. 42 

Mi,ccll"ne"ll~: ~03. ~,O Ad"lternted and pmC"'" 'Jr re"')'-nLed hUller, nllod oheo"", and mixed f1our __ J, 6B6. 00 OJeomn.gorino. colored. ____ . _______________ ....___ .•_____ ••• _.•________ .. __ 1M, 7U~, un S5, I all. 4(1 70,INO.~2
 

Oleoma.garine manufooln.el'll nnd dU1~f'l (SllCclal taxes) _______ • ___ .•••. _
 

Ollllm.'R!lrlno, uncol~rcd ____ ... _...__ . ______ . _________________ •• __ .• __ ..•• 60,278. 00 830,777. tlO ~lm.&\

CoUocl!ons onder prohibition 1".... _________ ..._.•• __ . ____ .• __ ..•___ . ___ ..•_ IIl'l. 780. 7S S3.G20.98 In~fDRI re-.-eOlle oollN:~d through rnstems om"",, ______________ ••• _.•___ ._. 21~. :19 M, 1:!6. 8.', Other m!sceJ1anoous r_lpt.'!. inclUding d~lIoqllcnl ,ol"'aloo ta.os ____ •• __ 1.M6,GM.51 """
 

TOlaL _•...._. _____ . ____ .. ____ ••...•••.. __ ...
 570. 388. i~
 ~S6, 'i'tlJ. 01

{]rnnd lowL_•••• __________ . ___ •••...••••.._.
 

-------_. -_ .. - .... ­ 2, 579, 361. 78 450.311. O~

89, gig, OOg. ID 5~3,9"1,22{.41 86. n3. 662. 63 oo.'.llJ.t, 9o.~. S2 - - - - - - - - - _. --_ ..... ­
- --- -- -------

0 

TABLE 2.-Sv,mmary oj monthly i11,ter11,a!-rCllcnue receipt8 Jor yeo,r8 C11,dcd JV,l1e 80, 1980 al1d 1981, by souTces-Continued 00 

0 

,roo 

Source 

.FebrnlLl'Y Mllleb Aprll M., lune 

•

0 

Inoome lax: Oorpor~tion._._. . ._. __ •• ... • ...... _... $19, H19, 770, 51 ~21, 793, 501.18 $280,831,418. !H $20,523,447.~I $20,~13,865. 12 $:175, &88, 648. 53 Indlvld\llll ""_. 11,840, 714. 1S 19,500, &43. 05 274,913,220. .'>8 18,103,830.82 15,444,980.6Q 247,502,042.64

TotaL .. 31,Q-lO,48-l.72 41,294,344.23 ,155, 744, 539. 42 38,627,287.23 3D. &i8, 855. 72 523, 090, 691. 17 •

0

0 

Revenue /ICt of 10211: DOClImentary stamps, etc,­ Bonds or Inrlebteonees, capital."tock issues, etc. 2,1011,408.13 2, 093, 1130. 47 1,247,GM.36 1,919,365.20 I, 870, 830. M 1,010, 30S. 00 Oal,ital-slock sai"" or tl1lnsfers_. • • _ 3, 376, 725. 62 2,708. lOn. 77 2,83:), 72G. 72 3, S20. osn, S~ ~,321,107.24 3, ~70, Q-l9. 32 Sal"" orpror1~<'O (Itlture rIOllvcry) __ . ._._._ ..• ••• __ ._•• •.. 272, 878. 83 233,629.2-1 248, 3S0. 70 237,108.00 230, H~. 73 J77, 30G. 00 Playing cards•. ._ .•• __ •••.••_. _ 525, 6l~, 90 MG, 302. JO 615, O~O. 00 3~0, em. 60 230,152.80 325,203.•0 Manufacture~' e,cise tax- Pistols and revolvers.•••.•••_•••••• _. _ 9,028. 6S a, (H,3. 71 0,174.31 20,3~8. 77 ~,193. 91 24,002.99

Opium, coca lcavos, including speclol 13'00, etc. (nBrcoticsj __ •••• __ ••• •• 22, 570. Zi 31, 2ll7. 91 :JQ, 818. 71 20,353. BI 28,162.08 100, OIG. gg Admission. to tbeaters, concert", cabareta, etc._._.._ 2tG, 110.]5 &-l9, 1~8. 66 200, 3~3. 78 363,545.7; 308, GJO, 97 302, 027. 60 DUel> or clubs (llthletic, social, and "porting) .••••_••• _ (;)7,455.30 1,307,136,00 032,038. 43 ~M, 189.-14 I, .1t2, 400. 00 1, 2rH, 481.12 

'JotaL . •.. ••.•••• " _••• 7,199,799,78 7, 4B.1, 608. 8~ 6,213,0011.07 7, G?6, 788, 41 8,3:>5,670.48 7,713,805.98 

Miscellaneous: Adulterated and pr<>oossor renovated bulter, nllod ch~ese, and mixed Oour__ no5. 50 007.50 564.75 122.60 &;:J.O,l 2, 080. 2~ OleomargMioe, oolorerl.- . ..... •. ..• ..• .• •. _•••.•. 127, 00.'l. 90 107,0.)2.80 105, ,11'.5. 70 101,32-1.80 86, no. 10 63, Wi. 00 OloomarR\lrine, uncolored .•_•. __ • ..__ 72,592.42 74,2&.77 57,0&,52 71,GOI.~2 M.1?3.113 M, 8~5. V OieomargSllne manuracturcrs and dealcrs (special ta<es)_.• __ .••_••.•••_ 28,207.GI 18,775.03 20,249.01 It, 721. G4 g, MO. 011 t:n, 72g. 9~

Collection. under prohibition laws_ • _ 3D, 637. 28 1Gg, 5:m, 02 G4, 159, 32 100,393.57 oj, 308.~-l 87, 18~. 58 Intemal revenue col1ecterl through customs ornc"" ..••. •.•_••. _••••••••• _ 7&-l.44 543.27 3,058.79 '-1,572.03 HG.7G 1-103.08 Othor mIsooJloneo~receipt., including delinquent repealed taxes •. 71,(H,6.14 379, (;,]5. 4n 48. 231. W an, 007. 21 23,612.00 12,071. 28 '!----;c:::= TotIlL_•••• "••• 340,566.20 751, G19. 78 29U, 514. 28 376, B89. ~1 220,715.22 642, ~16, 28 

Orand lotal &4,630,491. 63 86, 925, 2-13. SI 1lO2, 44.1, 612. 16 88, 394, 033. IS 93,683,011. 53 580,615,5U2.31 

l To corr,"" error in lhe amount reporled for pmvlo\\s months. 

ll~tllles: 'Jranslar 01 c.'ltaLeII 01 decedents ._._" _ 

DL'ltlllcd spirits: DIstilled sp!rIta luonbeverage) ••• _•.•_. ._._ ••••••••••• _.....__ .• __ •. DistHled spirits bevern~e). •• • . • ..__ .. _.._.. 

Rectified spIrita or wlullS • •• • •• _•• _._._.__ Still Or sparkling win"". coroIals, etc•. _. __ . • . • . .. __ 

Gl1lpe branrly u'er! in rorllfying sw~et wln""_______________________________ 

Rectifiers; retail and whole&ale llquor dealers; Inanura"turers of stills, etc... Slamps lor r1istl1led HPirl(ll intenrler! ror e'porL____________________________ 

CE\8ll stamps lor dislilled spirit" bottler! in bend .•_•.••••_.• __ ••• • ._ 

MlsC81lanecus col!lWtious relating to distiller! spirits __ --..-....--..-. 

TotaL._. ..• •. . .. _...._._. 

Tobacco: Clge~ (largeL. • • ._._._••••• Cigars (small) ••••... _._. .•. _. .• . •. •. .. .. .. 

Cigarellc.'l (large) ._. ••..••_. Oi~arntt"" (small). . _. _. . . • _..... __ ... ... _

Snul! 01 all descrlpllons ' c •• _" •••• _••••••••••• 

Tobacco, chewing and smOking. __ . __ ._. ... _.... __ .. __ .....__ .. _ Cigarette papers and tubes__ • ._. _•••••••••.. •••• _._ •••• _•._. __ • ML'looUaneous collections relating tc \.Oba=__ _ ._ 

Total 

6,811,243,83 4,148, 9S4. 01 4, 525, 102. 24 4, 876, 448. 25 0,772,765.03 6, 523, 216, 39 

881,560. (17 SSIi, 11)8. 07 880,631.32 821, 4111l. 0

38.40 --------_.... 20.80 3~.

1,214.31 008.67 1,80S,03 428.0 18,611.113 2,1, S96. 54 23,892.71 )6,327.5

1,509.50 2, Oj~. 10 1,810.80 2,927.0

4,205.15 3,001.20 2,430.86 4,188.1 ,., "., 126,00 ~.1

3,504.90 3,1163.04 2,802.20 2, 79-l. a

1,200.6Q 3,603. J1 2,29,.50 3,027.8

011,913. S4 025,385.33 015, 810. ~I 850,701.4

1,100,561.37 12.80 

MJ.22 12,517,02 

2,105.38 

5, 00:;. nr, 2.80 6, 1£3. 00 

--.....1---"":rn:":':oo:I---'':=.=.I--~-'-'-'=.I--~"'=-'+-~-':=::O:I 1,190,913. 85 

0

2 

1 

7 

3 

0 

s 

0 

0 

734,926. ZB 73.80 

780.50 13,114,22 

1,258.1'.5 

1RO, 302. Oti 4.40 2, 228. 70 

-~:'':':':':'~: 93r~80s. 70 

0 

1,315,664. so I,MO,H2.M I, H2, tiO. 311 1, lio37, 437. 80 1,718,413.2

M, 070. OJ 25, 623. 7~ 24,854.6:1 2-1, 781. ~O V,715.5

8,161. l8 ~,701. 8S 3,710.52 O,~,92 4, ,107. 1

ao, ()2lJ, 01,". 00 25,395, 510. 8~ 27,406, M7. 9ij 28,606,887.8.'i 30,002,004.9

677, 8:17. 06 004, l(;:J. 47 654,818.1r. 61'06,717,15 618, (176. 5

5, 2l1ii, Zi8. 07 4, S51, 429. S7 5, 007, S5~. 15 4,000,578. 92 5, 210, ~ao. 0

02,1'.52.02 78. 3U. 60 (1:;1, ~35. ao IM,742.00 liS, 762. 9 l,7a:l.80 25, 900. 05 35,107.74 1 -47, 6~0. 3G 1, 440, 7

1,713,518.73 

2,1,9.17. ro 4,389.33 

35, 252, 230. 00 

617,073.S2 

5,002, 288. 22 142,015.00

I, 1Q-l, 95 

3 

O 

6 

7 

1 

1 

0 

I 

38,011,423.16 n, 314, 703. 13 34,737,801. 82 U, O',Xl, 800. 17 38, ro8, 210, 59 42, 708, 56:!. 73 

•

•
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" 

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0

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s ; . £E.. 
~'_._

TABLE 2.-SUll'll'l'!Mlj of 1T!(mfhly inlernal-rcvenue receipts for years ended June 30, 1[<Sf' am! 19$1, by BDu,rce&--Continuerl 

S"u,ce 

JulY August SCplOHllwr DccemLo' 

Income In.: Corpo,nt;OD. _. _. _•••.•••...••• In(li~;dUlll .......••....•.•••.. _. _. . 

TDtaL 

• 

" •• _.. • 

---------..I. ~~~'4,51i6,6U.39 '~W~'j'~"~'~'~"l::~t'i"~" 4,814,888.22 OO§":,"~':~:':"~'~'"'~' 3.1146,7118.30 ~'~~'"~":~:WI' I 3,175,396.70 '~~~'j'~"t'~"tfjWt'~'~~' 2,698,911,981' "~"~'j"~':i'~':"'t'f"~"t' 5,7W,B83.09 ~m~,~~

$2(1,2[>i,~20.2\l !19,952,.uu.99 $262,428,7;'1.61 $21,398,395.1>8 $lg,Oln,ot7.12! $200,M5,OOS.:19 

9, 4OiI, ~97. 2J 6, 78.'i,(1J). 02 234,85(1,988 82 8, 1~O,1l7. 59 9,400,678. 78 234,~20, OM. W7 •••••••• _ • •• __ 

Dil:Lillcd spiri!.!' D;81iW3 s»lrl~ (noDl,.v'a~c) _• .. _. ._ ._••.••_••. • •• __ 735,924. 86 700, ",7. 7J 700, 2GO. M 823,003.96 

DI,U c <p"'fA (bcvcr"l/o) •.••••••_•.•••_.•.••_.• __ ._________ _ ". __ ._ . -_ .. --------_.- m2.1 

R'cti nod "piras 0' wines.•_. ••••• _ Gl~. 57 221. 37 322. .19 

8Un or 'I'OIldllll! wines, cordial" otc _.• __ •.. _. .•••_••••..••..•••••. It,ffiU6 J8,aO\l. IS 28,116.00 

(hape br""dy used in lortifying gv..eot wines_. ._•• • .~ ..179. 54 14,897.70 6,389.13 

Rectifl~",; rotail and wholesale liquor dealers; manufl'lOt\lrclO cr .til1.<l. etc -. -­ 62.030. 15 11,153.07 8,740.49 

Slamps fu' d1stilled spirits intended lor e~port._._. •. __ ••. _ 2.00 ',00 000 

Case otampB lor distilled opirits bottl~d In bond_. ., _ 2. 49ll. 9,\ 1,67.\.70 2, Gfl.l.16 

8.1-\,3(W,· " 80.l,lll].l.58 860,004.48 

Ravenue acl ull~28,

n""um.nT.ary .taml"l O(C,­ I1on~. ~! ;nolebto,Jn()Sl;, ~.pital·.took issues, .tc .,. -. __ ..-._­

Caplla]·,lork "los 0< (,a"'(".9. ___ .••.•.•••"'" •. ~,j)l" pf prr>~Ull (fu(ur~ dolL very) .. .••....••••.. _____ ._ " 

Manui1t.'t~re~~~~d;"Tai-" .••••••....•••.. • -.­

Pistols ""d r1'vol<f-l'l'_ .. _____•..••••. _... ___ ._------------ .... ....... _­ Ol'll1~, Coco les,,",. including 'llO'M~; ta'os. ,.t~. (nar,·on,.,;).
 AdmlS!lion~ to tlwnlrlO, ('pm'rrl.,. ('ahar',e•. ete_. _._. --_ .. -- ..........._-_ ..
 Dues of clu~. (OIIlMI", '."I~l. awl 'I'~rtmg) ", ,
 

Tot.al..._ -......... -......... - ,
 

Mi"""IlMCllUS: 

.Adulte'ated ond p,oc~,'S 0' rrno~nlrd b\Jl.I"r, nllc,1 01" ..., "nd mi<t'li nom gleom~nlarin•. rolo,e~_.. ________ . _____ .....•••..••••..••:. _ . ''{lmarga'lne, unc~10,c;j _.. _: .•••...••••.. _____ .. __ Oleomargarine m.rlllfnrt ,no", an,] droltr.! ('I",,,;olln,O") ---..-. -. --••.••••. 

CollectiOns unde' pmhlbllion lows .... ________ .••..••••.:~:::::~:::::::::-­ lntcrnol ,eveOllr roll~ct"(l llJ,ou~h customs Offiles_. _ -­ Other miscellBII"uu, ,..".;r>I.<, 1ndp~;ng olrHnQucnt 'e-poaled -i~'-';•.'::::::::: 

Total . , . , ---....-............ , .., - ----- ------ ---.- -.... _­

Or""d talnl ............_......_. - ------- ----- ---. - ......._..-_. __ .
 

1,788,400. .12 I, MO, r.22. 48 1, 4&l, 03{;. 05 1,263,m.GO l. 100. ,12\;.•Ir, I J. 619, 167.. 3, J37, ,\31. 00 1,881,991. 36 1, I.,S7, 025, 73 2, Qoll, 80'l. 9' 2.~~1. ,n 2~ 2,()(("Olf,2 

199,170.00 184, IS.~. 00 232,076, .17 179,fffj,19 lGS, J.\1. ()~ 11>.\~12.~

186,2.10.30 261', .\15, 90 372, 9:&. 00 li37, 708.:JJ 467,27~.00 ~TJ,870 70 

10,073.20 .I, 7~8, M 15,45lJ.78 Jf, ·1.18. 45 11,HI. ~,I ,\, 1~5, ftI 

13a,511.70 lll, 78f. 1.1 26,1180. SI 21,074. I\J ~l, f<'.J. S6 n, t.:I4, 02 

:1911, 188. (;7 200,0,\3. 28 128, 810. Il'l 200,631. 93 280. ::;j'I.::,\, Z,~',2111 . .I~

OfolJ, e25. 68 l,lG8, .lOll. 40 813, .1511. .19 947, OOJ. GO \12o, IT.U. &I "fIl, ''is. 7':1 

6,710, 000. ~J .I, 272, 3\0. 1I2 4,6.19, 5Il2. ~1 [" 107,552,10 .I, 540, S~;~. ~B 5,Wt,H2,2I1 

1, zoo, 7.1 1, on. 25 1, 070. 2.\ 1, H.~. 7~ ,'20 OCJ '000. 7~

&<I, 5~0, 20 118,47':1.00 82,310.80 02, ~28. 80 73,ll~,23 00, IT.l, 00 

45,590, m w, on. 17 ~,027. 77 00, 5:l.'i. Zl 7',7.\1.12 07, J23, 12 

7\12, 3GO, 10 12.\, 8H. B3 4~, 7~9, 01 48, 7g9, 12 lB, ~(19,.I1 :19,4:19, .17 

213,372.27 .IB, ~12. H 9,462,1i3 6I,700.0a H, 706, 0.\ ~I, 052. 91 

.164.2.1 1,1)(;4.20 ..._-_. -_ ..--_ ..­ " . ZH.3Z 613. 41 

2O,060,4S m5.73 3,708,83 .I.6~7. 2'J 11,457.43 5.'J,7U.88 

1,127.750. n 31.1, .144,.12 zm. 2Q'l, 49 279.8~.I. 22 213,700.00 250,.14.2.14 

S6, 054. 47~. ~t 77, 17.1••\.'1\1. ~1 "".i.l~.~.ml.6ol ~O.otl,3~7.M ~,6~O.M\I .•O .I3~, 200, 331. 2, , 

00 

tv 

, 

0 

0 

• 

n 

0

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m ­

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T ",m,E 2.-Summary ()J >n()l<th/y hll~nlal·Te'!~llUe reeeipl~ Jor lIear~ enderl .l1m~ ,"JO, ,1930 ollf1 19.";1, by ~ollrall-Contil1\1cd

1931 

Bour""
 

InOllsry
 Febn1ll.!Y Moreb April 11100

Inoom6 1/11:

f"~.=,.,',:o," ~IB,511~.2~7.95 $1~,4~O.i3g.~1 ~m,.9g5,836,82 ~]7,70~,1I4~.2il $le,17B,[,{J,Il.OO lI7.1.\I(17.1'l.'7.U~

"u TotnL. -.-.---- • ------- :::::::::::::.:::::::::::::::::.:::1:~~·:t.~;~~~t:~'~;j:~::!:~:f;:~:~,:~.~:,~I~t"~;;~:'~':~':j:~:'~'~;~::t· ~::ttl ::~:t: ~~'~"j::~:f~:~;~:t~~~':~:~u:t:~;:~~t: ;~::II:~~'~"",~~~"~,\: ~~:. E.taIM' 'T..nlr~, of ""tlItl11 or docedents.•. __ •••_._.................. ,~ ~,~7\l, 007. 79 3, 2~0, '1lO. 04 ~,56.1, 7~1. tl3 I 2, ~66, 245. 67 F~'"'~;:;';'~"~'"~'~'~' ,~",;,"-"'".~"~"'
 

DlstUled splrll" Dl!tllled"plrlts(non'"~""'ge)..•..•••..•••.•.••_... .••.•••..••.... J.og,1,07l.6; S32,311.~ 1135,:u.'.1l3 78~.l-Il,09 77'2, 2'.I1.1lS 

Ul!ltllled !11!rlt.! (bevem~e) .••••..••.• . . __•.•••..... _ {14. 00 6.02 ROOUfllld!plrltsorwines ••••..••••..•• __ . ..•..•••..••...••.. I, IOSO. 68 2&1..5-1 ~02.57 :lOO.r.1 1,151.10 343.0'> 8tm Or 8parklln~ wlmls, cordl~l'. el-C._. .••••.•••...•.... .. ___ I~, IlIIJ, 20 IU, 474. 02 ~,{»~, 17 "3. 21P. :,n 22, .89. 21 21, 212. ll'.l 

Ompo brandy ll'od In lort;f\'ln~ .woot wInes••. __ . _._.. _•••...•••.. •...••• 22, 700, 70 1,202.00 lil-'l. 3~ 12. ro 989. gO I 797. ~6 RocUfiers; rnlnU 5nd whol8:;nlc 11(1110r d~"l~"'; 1ll.oufnctUlers 01 still', etc_ _ ~,(WG, 92 3,635. Il 2,810. M 2. ~~8. 00 4. P25. 42 180, H7. 32 Btnmp' lor rllstlJled 'llrlt' Inlon<1ml for "'I>orl. ._ ... _•••.. _. ._ .••• __ •••• a.1O I. 70 M.?(l 60.10 4.80 1. 20 

Ca,o 'blmps Tntnl. _for 

.•.•••••••.. di~tl Jed <r>lrlt.o _. ~oltled In hOl'd_. . ---- .••••.••••••.•.•.•. --.-__••• -.-•••

••--I~::;:;;~.~' __ 1, 13~ 3n. '~"~"·j'~"t::~'~=~· n ~I\O, 090. 92 ~'"ti:::J~'~·i"~'t· I 860, 853. ~""~:::Jj~'j' n 814, O~8.'~OO~·j'~"j.:::~'t'f'"~'t· 06 804, 1S4. oo~,.~ 37 I 

~~

::J~'~'~'"~'t· 945, 0011. ~'" el 

T~: I 1 

~]~[~l~~i·~-~~~~~~~~~~~~:~:~~:~:: 1'~1111 01 511 d=riplion, ..••••••....•.. :~~~:::~~~~~~~~~~~:~~:~~::~::::::::~ _. ..••••..••... _. __ .. _ G ~:~~~: ..... t~l.H

J~

~: 612. jlli:~ HO. 1,~~:l~: 02\1, ~02. B~;:~nil, m:

B1l.1. 80 3~:]: rlOl. 

ill:

001>. Ol 

3:: roo, ]:~:20.\. g

M
 TOMcCQ, cllOl<ln~ nnd smokln~.••.••••••..•• __ ... _•• _..•._.. ••••• _._ 6, 0;2, 1).\2, IlIt ~. 70~. 2JI. 7U ~, U~~, 791. 38 4, 02~, 520. 27 ~. (Yl'il. [>!lB. ~I I, O'Je, 242. H
 

~ir:~~\~~~~~~ojl~gt!o~~h;il;iK ·Ioiol:,-';cco::~:: ::~~:: ::::::::::::::::::-I-~c"":~:1:':~:"i:; 1:~~'~17~,~~~,:tOO~'"tl·~..~·~..j·i~~~:i'i"t:~OOtl:J:~"~":':~:~~:j~tIJ~'~~~:~~~:t:~i~ I_,..,=~c'='c~::-=~E TotnL •.•• __ • ••••••••.•••••••••.••• __ . ..••_. __ 3ii, (1;\2, 0'0, S, 3:1, 111, ~78. 87 ao, 46.~, 448. 70 35, eM, 18Q, 17 :lB. HO. 34•. 02 I, 808, B16. 93 

..
 

Re~enue net of lO29: 

llooumont.ory slamps etc.­ .])00<1, 01 10dobt;Jness, capltnl·.tQCk Jssues, Olc_ ••..••••••.••••. . l,an, 1\42, 73 1,031,400.8-4 91-1, 1lO~. 07 87C.461,26 1. llQ 379. 75 ~2I,0J,~, 1 <;5pltnl...lock 'nles aT transfors. _••••• _•• ___________ . _._ .•. _____ ....•... '2, T.~, ~a!i. e7 1,789.015.46 2,~ll,'1I4.3' 2. 3M, 021. 17 1,88-4.812.'0 1, e?7, 286. SnJo~ of produce (Iuture dellycry) •• _. .. __ ......... _....... _._._­ 121,1>3~,OO 85,m.59 81,352.00 

4,876, 018 97 ~. oln. \147.37 4,8~9,1!>4.J8 ~,&M, 350. 00 

615.731 no, 00 093, ~e 'SO.1iO )9,539,10 U9X1.OO 21.008.00 12, 3lJ'l. 60 '8, 89lUO 43.300.67 ~'2,~0.02 38,341. !CI 

1;,5iO.1il IQ 207_ 28 6, r.38.117 H,987.9S

18, 316. 1~'37_02 20,6-12.18 'lO, 8011. ?il 546. OJ 52:1.37 ~02. 47 500.71 G, 9;0.61 11.Q58.31 16,116.1>3 4,l1i4. Ie

300.'107_61 lIa 880. 22

370, 05(" 05-1. 37 I 75,'118,551.f2

83,ll\l'J.M lJ3,.~0.67 9~.T.8.0 Pln}'lng cards••.•, .•, .•.•.•••••••... - .__ ..........-._......_­ ~gIl,SO'Il,SO 491, 7U. 20 6l6,UO.1ll! ~39, 922.00 3OO.2'XI.10 4:ro,776, M.oulnclure:r.<' e.cise tn.­

PI.tols nod rovolvers____ ._ ..•••_. __ ... _. _... ____ .........._.••••• _•____
 1'2, 1M. 00 12,SW.22 11.759.05 ll, 1l2. OS 5. .66.52 10, ntI. 4 0slum, COOllloa\'(lO, ioeludlng apecL~llI"e.!, 01<:. (nnrooUc:<' _._ .... ____ ._••• 3'2, 107.1l.!I 35.081. 12 15.933.12 28.~?l. 01 32,373.1W lI7,710. A mls!lons to thooters, concerts cnbnTels ~I<: 281,000.82 m,850.IO Z:W, 5SlI. 11 21~,. 467. 111 171.004.07 237.621.31 1'ue, or cluhs (athletic, ,oem I, Ol'ld SJlorlh"~) ••::::::::: ~:::: ::~::~: :~:~: ~~:: 631,727.07 I, IQI. 891 M 8SB, ~34. gS 8H,8(l7.M I, 251, 62fl, 60 I. 000, 22~. ~s

Tol.llI_. _••••••• _•.• - _......... _. . ---_ ... -...... _--_ ..-.._._ ... _.... ',011, 460. 83
 ~,598, IS2. 84 

MI'cc!lnncou,: 

AduHerllted ond process or rOllO"llloO l,"tt.., ~lle,j choo,". and mLted nour_ 1, 2SG. 3S 2, {l49, 25 38, 030. ~O H.674. g]::::~~:: ~o~~~~;·ci::: ::::::::: :::~:~::::~:: ::::::::::::::::::::::::: 67.170,80 3'2, (;63. 25 g~m~rp'lne m"UUrnctW1!'" ond delilers (special tnXfl.l). _._ .. _____ . _••..•• 2O,3~1.~5 :xlJ. I7'L eoct On. under p.oblbltlon laws•••••••••.• __________ ••_._. 1:1,830.03 ll, S'!. 24 Inlemlll r.~oouo coli<o;'ted through custom., offiCllS.._ ••••••.•.. : ::~: ._. __ '67.02 ... Otb~l ml_l1.l>OOUS """,lplI, Inoludlng dcllo'luaot ropealed 1Il,e.!. ___ •• ... I~, 7SO.15 II. 9l9. IS 

TotnL. .•.... ....... _- .._---------_.-. __ ........................ 1~7'i'3:I.ll2l 112, ~19, 86
 sg, 681. 73 3?~. ~1~. ~~ ,
 Qm1td total. - --- ---_....... _...._. _..... -----_.........­ 77. fl.'I. ~75. 40 70,452, 660. 93 76, 865, m. 24 I 34.', 8~2, rn. 83 

• 

'" 

L 

00 

'" 

= 

00 
90 

• 

REPORT O}' COMMISSIONER OF IKTERNAL REYEKUE 

TABL\,J 6.-Su11lmary oj income-tax Teceipl~ from cor~'alio1l.ll and individuab, 

year Imded JUTIC SO, 1981, bU Statcs 

Corporatlou IndividUBl To"" Slllt.llS ' 

Alab\l.III8. • __ •• _. • _ Alaska. . • . ------- Arlulllll. . • • . -----­

ArkaDSll.'l••• _•• • • ••-- -------
 Calltornill. •• __ . . ------ -----­ Colorado. _. . . • -------­ COtlllOOU""t. .. . .•-_. ---
 Delawarc • .. . . _. . . --- --_.
 

DI!Ulct of OOIUIIII.>Ia •• .--.----- ----­ Florida • . ._. __ • . ---- ----

GUOrgla ••• __ ••••••••••••••••••••-••• 

Hnwnll. ••.•••••••••••••.•••.•••••••••.••••••••• 

Idaho.....••••.••••.•••• •••• •••• ••••.••••. --••• llIiuols_ ••• " .••••.••••••••••••••••••••••••••••• 

Indlnna•.•••••••••••. , ••••••••••••• " ••••••••• _. Io"'c•••••••••••.••••.•••..••••••••••• __ •••••••­ Kansas••••••••.••••.••••.••..•••.••••.•••••• __ • 

Kcntucky•••••••••••••••••••••••••••••••••••••• L<mlslnna••••••.•••••••••••••••• _.•••..••••• __ •• 

Maluo•• _••••••••••.••••.•••••••.••••••••••••••• 

Marrlam!. •••••• _••••.•••••••.•••••••••••••-.-. MMSOt:!JU50U.lI••••••• _•••••••••••••••••••••••••• 

1Il1~hJgan.•••.••••••••••••_••••••••••••••••• ---. MlnnCSoln.••.•••.••••..•••.••, •••••••• _••••.••. 

Ril~~~~f.I:~::::::::::::::::::::::::::::::::::::: Mootano.••.•••••••.•••..•••.••.••••••••••••• _, 

Nob......kl'._.•••.••••.••..••••••..••••••_•••••••• Novada.•••••••••••.•••••••••••.•••..••••••••-.­ Now nmnjl3hlro••••••.•••.••••••••.•••••••••••• No,,· J arMY•..•••••••..•••••• __ •••••••••••••••_. 

Nuw ~T{I.I~o••••••••.•••••••••••.•••• _••••••• -. Now Y or~ ••••' •••••..•••.••_••••••••••••••••••• 

North OllrolJDa .••..•••••••••••.•••••••••' •••••• N ortll Dokoto..•••.•••••••••••••••••••••_•• _••• 

Ohio.••••••••••••••••••••••••••••••••••••" ••' •• Oklnlloma.••••.••••.•••••••••••••••••••._•• _._. Orogon••••••••••••••••••••••••••• _•••• _.••••••_ 

Pon,,5yl vonla•••••.••••.•••••• _•••••••••••••_,_. Hhodo Island•••••••••••••••••••• __ •••• _•••••••. 

Soutll CaraUna •••••••••••••• _•••••••••••••_. _ 

South Dllkatc••••••.•••••••••••• _•••• __ ·······_ T6IIIlOS5Co••••••••••..•••_••••••••"" .••••_•• __ 

'1'\1:1115•••••••••••••••••••••••••••••••••••••••••_. 

Utch __ ••••••••••••••••••.•••••••••••.••••_. • VennoDt_ •••••••••••••••••••••••• _.•••_•••••••• 

Virglnl•.•••••••••••••••••••••••••••••••.••••_ 

~;~~\'lf~~ia:::::::::::::::::::::::::::::::::: WlsllOmlu •••••_••••••..•••••••••..•••..•••••••• 

W)·omlui.•••••••••••.•••.••••••.••••••••••• 

TotllL••••••••. _••.••••••.••••••••. 

$2, 298, 149. U 

7i>,0i1.~1

5:.',.010.1:l&.?l 

55, Q2;;. t. &1.00::;.287.33 

IJJ.llli7.3-l 

1, 1101, .»I. 29 1,07Q.1l:l<i.07 2,1lJ.l,4Iill.3lI 

I, I~, ~G6. 2S 6I5,5&U9 I. 515, O'll. 07 

49,f>S7,H2.01 43, 6&'1, 2,l6.:ro o:l,5Sl, 718. 21 

II, 1135.131. W :l,337,14&SQ 15, 272, 2SO- 4S 

1&,2S7,tHIl31 1&-'t\'.IIIi69 M,\IllI.I~7.00

Zl,1J-t,00ll4t 9.143.12,_21 32.1177.127.60 

6,020. 1\82. 3Il t\.llll5.IROJ 12.7Io.IS(I.~2

2,60I,7Z5.42 

3,llS5, 752. 75 

5. ZJ7. 160_ 30 

2. 'oa. G33. 00 

7. 53Il. i>IiJ. 72 

6. aMI. 3&1. (i.:i 

3, 165, S26. Zl 484.110.77 1, 21S. 30-1. 30 

200, 735. 92 

I, 352. 130. 58 &.I. &Ill. GQ 

101, S02, S30.113 iI. Sn, 75:1. 4~ 1r3,m1i,5S4.39 

10. 838. 3B8. 21 B, 251;, ilfL~1 19.1I\l;;' IIJ-l. 02 

6, 191, 696. 43 3, 705, 458. 29 O.80i,IM.72 

10, ~4~ 301. 16 2.391.295.61 13. 339. 006. To 

6 575 325. 63 t. 1::5. 6SO. 19 10.ill.CI(l5.82 

~: Wi: 705, 93 2.711,197.09 • 7.600. ilOO. 02 

3,637, 853. ~o 2.756. :HQ. 1'8 o. aQ~. :103. tB 

l5. 172. 520. 97 1~, 2~, 4~9. 16 28. ~57. 9Il~. 18 

37,822, 59S. 14 53, 147, 436, 52 

~5. 60S. ~7~. 5G 

H. 220, ."'lIl. 41 

~3,~al,~7:1.80

102.367. Q74. g3 

12,787,508. TI S, 015. 193. ()2 20. 803, 001. 79 

~~.1(j6, 59 517. 79l.. 74 1,502. 1101. ~3

25,003,311.09 15.:/43.1>.11.20 40. il{lij. lW2. 2U 

7~O. 133. l~ 910,110.45 1. 690. 24~. 63 

2, 708, &>6 2~ 1, SIi4, 211, 67 4, fj7~, ~07. 02 

863, 3W. 55 ~~'1, ,81 33 1, 2\lS, IBO.li8 

I, 173, 60'J. 62 I, BOO. 002. 01 2, ,73,1111. va ~5, 65Z, 049. B6 ~(" 005. 8811. 15 ii, 657. 9~5. 61 

281,779.84 32B. 601. 01 COS.•SO. 

308, 38S, 41~. 70 300.57,\, 4HI, 5\1 616.000.631. 211 

10, 238. ~30. 00 3. 481, 327. 77 13. 720, 308- la 

233.377.20 11~,25fL22 351. 632. ~2

60, 160, 993. .';8 o5,&l1,6jg, 79 05,0Q'~,el:l.S7

\1,511,829.1'>5 5.145. (\i;& 13 1ol,1'>.I7,~oT.68

2,391,325.~3 1,719.410.40 4.110.7~5.08

93, ~H. 21(. 99 ~, 710, 7SZ, 8\1 

7.i. 008. 71 •. 10 

6. H5. 45\1. 7J 

174. 2~2. 933. 00 10. s,..." m. 6!i 

1,300, &18. ~9 000,308.41 1,807.15Il.1IO 

390.1143. \17 525. 45g. 72 710,400.5\1 

~. 1i34, 853. 42 3. 14U, 375. 10 g.2SI.m-6~

17.954.224.37 13, &50, ~19. al,IlOl.143.5G 

1.003.:3.54.19 ilB. 133. 11 2, 321, 7~7. SO 

lW2, 11>8.00 553, 101. 00 1, 700. 259. 00 

16,1~7,296.M 3. 1)49. 135. 1'>5 19,200,733.19 

5. 465. S504. 40 6.~12.006.16

17.001,24&47 

5.163. 3?:3_ Oi 

2. 197, ~12. 2ll 5. 97Q, \l7Q. 2'? 

10.62\1.177.17 

6. 00\1. ~711. llll 

2l!>,!lM, 218. 6iI 

30<1,762. 9S 26S, r.32- 06 ~70. 2\1:;' (It 

1,026,:m, 6\Ill. (j2 I" 5.33.61.7. 70s. 37 I. <OlO. 010. ~~7.:lII

SUMMARY 

Qnntwended­ Clll'DOI1lllon Indivl,lual To"" 

S.I'I. :Ie, 1'»0..•.•.•..•••.••.•••••••.••••. __ • ••• $302, 67S. 6111. ,9 Do<! 'I.I~ ..•••••••••..••..••••••••.•••••••_._ W].509.~l1.27 1>1 nt. ~I, I~JI . • ..•••••.•••.••• ••. . ••••.••• •••••• 214. 057, M(. iO juno W. IgJI.......••.• . •.••.•••••..•.••••• __ •• 208, llOO. 051_ U 

TOll>!. 111=1 )"1lIU" 1~3L .•••.••••. '.••• ••• J. roo. ~2. G9\1. ()2 

~l. 0;.0. 206. Oi ~. iZ5. su. 60 2.52.015,705.3'\ s.5J. 1ili6. 200-61 

lSI, 153. 550. IS 39ii, Ml, OOL SlI 145, 097, 2S6. 78 3M, IS7. 3'11. (It 

5.33. Mi, 708. 37 1, &60. 040. 497. !Ill To.w. !Ileal rou 11lJQ•• ,... •••• ••. . •••••• J. :zro. til. 4W. 60 I. 116, &Ii, ,53. 6!i 2. 410. 2,;\1. Z)O, 

Do~r....o. IIl31 .•.••••••••,...•••••..•••••• :?:IJ. 021. 707. 1>8 31 J. J9ll, 9M. 31 :''(l. 118. 73:1. 8g 

'In,",,"lnl ~ho T...,.IIO,I~ of AllUko on" Bawall on" Ibe Dl.lrlc1. 01 CoJ"rnbio. 

REl'ORT OF COMMISS!O!';ER OF INTERXAL REVEKUE 91 

TAIJU: 7.-Sul111ll(lry of Teceipls from income IG:J:, lIears endcd JUlle tJO, 19iJ9, 

1930, (Hid 1931, b'J $/llle8, will! per CClII of illcrease OT decrease ill 1981 compare 

'U'ilh lOBO 

1930-31 

pol' oen~

Bla~' 1929 • ,roo • 11131 ' Increase

L~T).~rd&­

F"""C-) 

Al.bamR.••••._•••_............. AlasIo:R·••• _••••••.••••••••• _ ....••.•.. 

ArlzonD••.•••••••••.•••_•..•..... _

ArIr.mllS.................
 

OalJtornlR.••••••••••••• __ Colarado•• _•• _. __ ••.•••• _ .. __ .••••••. 

CaunectlcuL•.••••••. __ .. _...• _ IlelBwBra •••• __ ••••••••••••.•.•.•••'... 

»lstrlct01 Columbl•.• __ ._._ }·lorlda.•••_............................ Ooor~IR••.•••.••••••• ...•.. _ 

Hawlll!..••_............................ Idaho••••••••• _•• _•• ._ 

Illinois... •••••••• •••..••••..••••••• •••. 

Indlana•••••••••••• __ . ._ Iowa................................... 

KansRs.•••••_••• _••• _ Kentucky.............................. 

},oulslcoa•• _•••••••. __ ... _ 

M"lno••••.•.•••••••.•••..•••.•••• __ •. _ Mllryland.•••_••••. __ •.. _••. _._...... 

MllS>lllChusotts.. •••.•••..••...••• MlchlgRn .•_••••. __ .•••...•.•.•.••••.•• 

AI lmlCsot>\•••••••••..•• __ .••.••. _ 

J:l,rI~'Js51IJllL............. •••..••• •••••• Ml!9llur .••_•••.•••..•• __ . ._________ 

Morltann............•••.••••• ••••..•.•• Nebrnskc •••_••..••. _ .. _._ 

Nevalla .•••••••.•••.•••.•••••..••. _.... NcwlIampsblrc••. •.•_.. __ ..•.. NewJerscr•••••••••..•• _ •••.•••.. 

New Mcdco..•_.••...•.•.•...•••.••.•• 

New York •••••••••.••.•••.•. _ North CarllUna _....•••••.••..••• ••••.. NorthDJl.lr.ota .•••.. _.. _._._ 

Ohio.. •••.••.•••••• .•••••••••.•••.•••.. Oklahoma.•••..•• .__ ..••.•• 

OrciOll•••.••••••.••••••••.•••... _•. _ l'cDDsylvllllla ••...•.. _._._............ Rhod&ISI~ad.••..••...••. _.. _ 

Slluth C"""UM......................... South 1)al<a1.&•... . __ ._. ._ 

Tcnlles.se6.......... ••••••.•••••••. ••••• Ton.............................. 

Utllb....•.••......• __ •. ..... ..... 

V~rmout.... ••••.••.•••..••.•••••.••.•• VI'Ilnla.•••..••..••.• . ____________ 

'~Mlll~~u.•.•.....-.................. '\an\ ~Inlll.•.•••••••.•••..••••.... __ Wls&allllll._ ..••..•... __ .. ._. 

$7. 6OCl.CHII. 23 IM,m77 

2,310.001.70 

'.5.17,299.13 

1:lIl.~.046-62

II.OO7.C'Jll.U 

to.~~9.00II.(i6

2S., 100. 915. 7.1 

15.61).957,08 

17. 6.W.:'l:!9. 91 13.lg~.1lJ.l.~l

5. 413. 24i. 60 1,(lt8.~71.~,,',

217. ~Ol. S:.5, ~9

2..~.IGl.Gt~ 1~

17,~J5,66G.97

17. 2~9.m,,- &9 1b.l~i.5~~.~;

1~. g~. 4h;, 60 

Il,JIl6.ro2.M 

31,331.gSl!,04 

lll'l, In. 8;~. Si lIO,4&l.iS3.il 

U, 668. ~71. " 

2, ~25, 7~:;. ~9

51,r;.T.l.~".82

J, O~8, 1i6O•• S.!<Sll,i2ll_P 

I,07~,fl/)l;,~~

3,31J,3-l9.57 

Q3,92"1,IQ369 

9~3,5-l1.91

11(, 78l, ill7. 29 

20, 001, 7g~. 2l 1166,l:l.l.02 

121, on, 612 M li.671,005.34 

~. 002. ~'2. 60 

208, 9S~, tM. Jll 

13,59~,BI,S9

3,500,396..18 

7g3,6&7 II 

l~, 760, MS. 5-l !",OJ, 7!>5. 7. l,4;B,~.~5

7,3O'l, 110>9. 201 

2tl, Ill. 300 67 

13,~2~,~.~

11,:kl>,,:Li2, 

37.607. 77Il.!ilI 

,~. G54, 6iO. 871 137. 6Ot. IB 

2,1l~9J7.S7

J.o.l7.Ot2.110 I:I.S, 583, .179. i8 12.MB,~16.~4

~S,~S5,OOJ.OII

30, 100, .147. :nl 

1l.7B-l,~95.31

II.llSJ.Ma.67 

12,1~5,7l)3.93

5.~'.8(~"ro

827. 6;:lJ. 24 

m. 3iS. 181. 70S Z~.340,9S3.'~

1"LB~Z,~!iO.11

11>. oc.a, 71~. 75 1I.94~;.102.30

10. ~~~, 40:). a i.9P.i70.9~

~~.llb4.:lVI.B'

lOll. 1:.87. OOb. 39 121. 674. 881l. I><i ~. bill". 4~~. 6V 

2. Ol~. 8[10. ro. 5-l1. OW. 08 

2. 630. ~Q. I a ~,~08.Wl.61

1.~7j.4n.OO

~,:'tlr,.lioI"-]~

g~,817.132-51

8SJ.02r.00 

EOO. 166•.01. 16 16. gal. 3ft, 25 324. 081. 4g 

1:Il>. H~. 3i2, ~7

n.~11.752.~

6. '76. J~9. 69 213. Ma. 916- J2 13,1l61.7JIiW 

2,801.~~g.~ ~,7ij2. C>:i 

12, 2IH. 372. li2 3ci.llci.1.24:l.5G 

3.121,719.i7 

~. U5. Mlt.. 

18, !III I, 662. 1S 

13,643_;~lI:l

Q.~:iO,6Oli.fl4.

34, IJJ.67S. '6 

h. SOIl. 2S7.aa 133,067.34 

2.1I"'-.t89,86 

1.816.021.07 

~3.6Il1,718.21

15,272,2&1.18 

34,Im, 167.00 32. 877. 127. 08 12,710,1~6,42

7.838,885.72 

C,3li9,386-6Ii 

~.3li2,I30.68 ro8'\,840.09 

118. 07S. 6Of. 3g 

19.O\IS, 104,02 9,I>~i.154_n

l~. 33~, 50(1, 77 1O.71I,O\Io.B~

7.500,003.02 

l\J~t.20:1.4B

;?l:I.~bi.I'06-13

«3, 4JI, 4J3. 80 lW,3~i,07t_03

ZO, BO~, 001. 70 

I. 60; W~_ 3J 10.\lO\•. 84~.29

l. 5\10, ~(O,

4.5n,5~7.n

1,~'Il~,I80,SS

~.7i3,r,1l.a3

7I.G~7,OJS.BI

6DS,380.!'l> GI~. 960, ll31. 29 13. 720. 3011. 43 331. l\J2. 42 

\16. OW, 013, 37 14.667.487.(,8 

4. 119. i~~,

174. 2H. ~JJ. Og 

IQ.8&0. m,w 1.S07.166.W 71g. ~1l3. Gg 

9. 2b'I. 7.18. ~2

JI.""".iUfN 

1.~21.781.:ro

1. 700. m. 011 

Ill, 206. hlJ. III 

IO.6211.1!1.H 

S.(,l;g.S,~3lj

~,S&4. 21B. GtI 

-3~

-3 

-22 -In 

-26 +Zj 

-23 

_ 16 

-14 

_20 

-47 

-17 

-17 

-2Z 

-lB 

_23 

-J:) 

-28 

-27 

_I~

_2i 

-24 

_20 

-~7

-~7

-10 

-33 

-14 

-7 

-w 

-24 

_70 

-20 

-I~

-aJ 

-1~

-IS 

-24 

-IS 

-'1'1 

-~6

-1+ 

-24 

-16 

-211 

-21 

+3 

-22 

-8 

-22 

WyCmlll~.............................. I, 1l0,~Zl.2oJ 7:l:3.1Si.Q1, 670.20:1.04 _~I
 

ToteL........ . __ .. 2.33!,2n42S.M 2,~1O,2S9.2lO_2Il 1.&60.040.~g;,3g -23
 

'looln,t1nt ebe TUTIt.arl.. 01 AllUte and Be",all end (be U;"trioc nt CnlL1mbla_ 

I IoclL1,I.. third eod Icunb <juon",rl~' Init.allmMI ~&ymen~ nr Ihe lax Dnln"OUl.q for 1m Gbd UI~ anI lod MclOnd <jll""l.olrly In<l..ellmellt tlI'j"meDl..o; of (h& U\:( an fncomea rar 19%8_ 

'InclL1d.. third acd /curlll (jnarlOrly illSlaJlnlOfit IlaYInOnc.. Dr elle eu aD IDoom"" (or 1\l2ll end tbo a'lI and 6OeOnd (juAr1.erl~· InllallmeDi. "al'fllenl.3 or eb. 1./1.% an incomes lor 11l'2ll. 

'Inclu<1~ third Bnd lourtll <jDI<1.erly In.>enllmnD' pal"fllenl../; or llle t.a% aD InoomOi fcr 1v.!9 and tba nr>( and &a"ODd <jDon",rIy In_uallmenl payUlenu of Ill.. IU aD Incom.. lor 1930. 

'Ine/Dd... '1~,!17_6~ tolr 10~. SI~.:\.l6.36 Jar IQ30, ill,3IUr- rolr 11131. In''''lIlO l./l.% on Ala:i~" l1l11r~ndl (an or JL1II' IB, 191~)_

7!l434-31--7 

Ii: 

I 

, 

,II 

I
 

I
 

j:il 
___ 

------------- -------

93 92 

, 

REPORT OF COMMISSIO:\ER OP INTER"'AL RE....'ENUE REPORT OF COMMISSIONER OF T

l!\TERI\ AL REVEKUE
 

TAln"F. 8.-T(Jf~1 inlc'l'n,al-TC1'CfitLe uuipl8) years ended JI1"', 30, 1863-193!
 INCOME TAX AUDlT 

y- Amount Year T AllLE ll.-Summary af relums audiled by Income To:.; Uhit fiscal years 19£7-1931 Amount Ye~r .Amounl I' -

Ism ,____ .____ . 1911. _____ • ____ 1.'1,001, In 93 1887.­ $118,837, 30l. OIl $:m, 5Z1l.:.'99. j 1888____ • ______ 18&1. __ •••• _ na, 985, 578. Zli 12~, 3%.47", 32 1912 ___ ••••• __ 321. 6].j,li:J4. ! 1889___ 1913___________ \30, gg., ~J~. 20 1865____ :M'!, '!2~, 453.' -- ----.1 210, 8M, WI. r.3 1860_____ •••••• 310, l~, 448. 13 l~\'(L .. ____ . __ 142, MH, 696- ~7 1914-________ •. SSO, <nI. S03. { 1867.- _________ 2~ 1891. __ 1915. __ • _______ 001, 9308. (3 1~8. 035, 415. 97 4l5.t81,023.' 1868.••• ____ ••• 190,374,925. ro 18~2..._ ..... ___ 1M, 85,. 044. a:; 1910. _____ ~l~. 7:J:l, 287.; lSr,L 11;\1,12>,126.80 l!lD3 ... _ 1917. __ •__ •• ___ 161, <XH., 989. 67 SOIl, 39.l, 640. 4 15,0___________ 1S4.,302,82S.1>l 18"l. __ -.. __ ._. 147,)68,449.70 1918. __________ 3, 898, 955, ~2O. \ 187L ).43,108,322.10 I~~~•. __ . _. ___ ).43,248,077.7~ 11919_ .. ____ •___ 3,8W, 150,07~. 1872_.•________ 130,800,096.110 I 1,;911 _____ •...__ 146,830,615.1l/l 1920. __________ 5,407,580,2.'.1" 1873_______ 1Ll.004. 01aSO 18\17_______ •• __ 146, 619, 593. ~J 1911 .. _____ •___ 4, We, &;7, 06l.1 1874_•• ________ 1898 ____ ._._ 170, 866, 8W. 3B 1 10:1.. 191, 011. 98 llln_. ____ • ____ 3,197,45I.OIl."l,( 1875_____ Ilo,071,~l~OO 1899.._______ .. 273, 484, 573. H 1921.•. ___ •• __ • 2,621,745,227.1 1876_. ___ . ___ ._ 111i. ',.s, IJ'J~. 22 19(XL _________ 21>". 316, JD7. 57 1924___ .. _. __ ._ 2, 796, 179, 257.1 1001. ___ . ____ ._ 1877 __ ._ m, &19. 230. 25 30\;.871, 009. 42 19Z5__ •• _••• ___ 2, 584, 140, 26£. 1878_•.. _______ 1l0,~M, lOOL ________ 1926_____ ..••.. lH;J,SJ Z;-1,867.990,ZS 2. 835. 999, 892. I 1879__ •____ 113,HO,r,21.38 1903.0_.___ •___ 230. HO, 925. 22 1927____ •___ . __ 2, 85.\1,83, 12\l.\ 18~O.•.•••••. __ 123, 981, 9 16. 10 1001.­ 2>2. ~fKl, 781, 06 1928. __ .•___ ..• 2.7110, 535, 5~7. ( 1911li_. ____ •____ 1631.. ):).5, m. 912. 30 ~, lS7, 976.3J 1929.­ Z, g~g, 054. 375•• lRli.Z_ •• ____ • ___ 1900._ 1\130._ •________ ltO, 523, 273. 12 249, '02, 738. 00 . 3, 04.0, 145, 733. J 188L 190....._. ____ • IH, 55." a44. B6 269, W-I, 022. 85 193'-- __ 2,428,228, 754. 1884_. ____ .•___ 121, 500, 039. 83 19((1. __________

188.1. _._ 1'JO'J _________ ._ 251. 005. P50. 04 " 18056 __ •__ . _____ 112,421, 12I.lJI 246,212,719.~ TotaL_. 57, (lBO, 128, 1iOIl, W 11(l,902,869.4~ II 1~IO. ----­ 289,957,220.1& 

1927 l~~ In2\l 1~30 I I~~l

Returns audiled closed__•__________"M._ __ 2, 482, 0'21 

Claims J, ~~7. 70:1 2, 198, 6n~ 2, ~7, 3.\1 3,140, rr24 lId/uSUl<L ___ ,.._ n ~,' lll"'" 1~7 '~:I..-H9 ~I,13~ 7~. 1lli6

.reo

Ado1i'iOna 

pardy lIS.'l6SSIIlents_ tex OSSCil.'lOU': .. 

r·1;;, ~2, 7M, :;~2. 1,'\(;. ',~l". 00 

~~ $218, In, ~M.1O ~21I, 800, aU3 47 ~ld7, l~, ~?(" 4~ .~l07, 7'fl, ;;00. M \;H, 6&5, 725.80 Rejeel.ed cJaim!I' ___ . ___ $~4, J(l;J,r,G'j,:lJ. 500. 655,425. ~Sl t3~, m, 2bl. ~~ $50, (25, 403. 68 U8, 481, 664. 62 U8,~:l1,3ro,(j7 .M,9Il8,100.OG $4,1112,714.14 

Tar ileIns inclUde pell!lJ~je; "oa in'ere~t in all fucnl yeo.r! sbown and the IlIDOunts =~'er\ ollder 

lhe P'''~;''iol1' of Mimeograph 3M2 nre include'l In tha b..-""'" rel".sr.nting "o.ddlIIUon~1 Tar """"ed" 

for roe 1l..<:al J""'" l\I'lil, 1~2Tl, <IIId 19~O, and (or 1931 tbroo.gh Mal'. . 

'A'''''UDl1I made al'luillble lor cOl/OOTion through lb. "'joction (){ clalma In abatemeut aod 10: .",dit. 

TABLE; 12.-Income tax rell~rn3 W!~ed dim:,." the fiscal years J9f!7 I" 19tH 

AudJllonal Lu 

1927 I 102~ ,w, '''' 

rndividuals. . __ ... .________ 68,0~51 48,l'l1 Zl,g25 , Period or 10 months rro", Sept. I, lSG2, tbe day <III which the inl-lm,,'l ",venuelaWB wenllnto praClic.) Corporation. ]7,366 • .. .• __ • •• 35,2T9 2Ii,H4 14,160 opersl,lou, 1,0 June 30, 1863. 7.0g, 

~, :sag

CO"-"Plidations..•. •__ •__ .••_ 1~,!ll0 lJ,129 8,102 

Special a.s>easment ----••.• • ._ J,538 1,001 &18 ---., . _. lIecU~DF._. •__ . .•_._____ ~.1,ti33 124,826 138,301 10~,;\If] TAllLB 9.-Inlernal-reoem~e ({U: on prodlJcts from Philippine Islands, years er.d~d S]>l>C,al.uJ'u.tmont •• .• ,_._ --I 2,078 3,766 4,144 3,~ Jlme 80, 1930 and 1931, by artJ:clcs taxed 

Oran<l totaL•.-- ---- ---_. ..•.. 198, 343 217, 1l(;7 18g, 48~ 1 1 142,000 

Increa.;;e (+) Article t6.ed ,wo lQ31 or deere''''. 

(-) 

Cig..rs (largo) __ . . . __ ... __ . • . .. _. __ I ~-I---I- $.116, ~71. \}1 $326, 030. OJ ,m

Cigarettes (large) ...•..•__ ..••_. . __ . _ .•.. .•_... ~s. 00 

Cigaret!(';;< (smal]) __ •..•.. .. • •••• . B, ~89. 11 6, 7~2, 83 

ManuIacluroo lobr>cco .____ _ •__ •. __ .. _ 39& 31' 284. ~~ 14,122 

Playing 00'<1.< .• __ ••. • •.• _•••• _ .20 . .•••• :_. __ fi,~~v:~~~s__:..---.::::-----::._.---::::::I 7,3~S COQ~olid"t1on"_••__ • • • _ 3, 1~~

J,816 

Totl\l_•• _. •• _._. __ •• _ _••. _••••.•__ ••• __ •• _.___ 328,4-1-1.41 3U,lro~

StaJnp r;aJ"" (dooumentary)_._•• __ __ •.•• •. • __ • ~,~~~_ ~~~~'~_/- •__ 

-'--" ,n< "" ~~~~a~~~_t::::----- .. _:::::':-:::::1 J9,~ l;Peci..Il'dJustment••• .•. "- •... __ 

Grand totaL_ _ ••..• __ ..•• ,N'OTE.-Under tbe tarHI act or Aug. S, 11109. Ibe above reoolp'~' with the .'"",pHon or tbe intomlll Te,'enuO , 611,5~5 oollecl"d Irom sale of docnIDllDl.arr st.ml"".ro eo\"ored into the Trc""ury 01 lb. UpjCed 51a.te.-; to the credit 

0/ the t""",urer 01 the Pbllippine Iolands. 

TAllLE 1O.-Inlernal·rewnue tax on producl8 from Parto Rico, years ended Jlme ,~, 80, 1930 and 1981, by articles tai:ed 

lno",,",C(+)
 

Article I·,..led
 ,~, or <1eo""....e

'''' (-) &>etlon ef~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~,1 F . • •• _ / SlHlCial adjUlltmenl. . _. •••..• •__ ._ 

C!gar:9 11urgeL. ._ ••• _. • . ___ _.._. . _ ' i32:\ 71 D. 791 S350, 78!. 3~ +~22, (f7(l C,gars o.rnnll) • . • .____ Il.ocu.oo ~,28,.50 -712­

Clg...--et,,,, (lnrge) • . • . ~, Jli'. 2b 16, g92, 00 --6, 137. 28 

Ciga",ttes (sm"") _••• . ._ ___ .___ _.___ B. ~:lW. (1j M, 013. 00 +H, Z'i3. 'fl 

TotaL ••• ... ._.__ __._. 3M,57\l.IJ 4li',l173.B7 +G2,4llot.l~

,m 

K01E.-The "I>o"a """"ipts were deposlted."t ·~e ')uon, P. R.. tu the credit of tbe !.reasurer of Pel 

Rico. Said r"",,'p.. olre not l"cllHled III ,be '"le"'LlJ..-e,--enue receipt.l, uod COn".qoellUr are nol "ha"'l1 ;n o~ber ste!emell" herein, 

Conill""l... or ovoc""""""'ent 

1~28

7, Z\l5 

3,615 

, 5,~g

- ~2'm'" 

I 69.61 

.oN ](130 

7, &10 !l, 169 

4,487 2.nG 4,878 ~, 136 

, '"' --.---._---­ 4~,4iH. a6,884 ~I ", 

,121 63,70sl 49,1l:l8 

/''-0 chango 

j ,~. ". '''' 

19o1~ 1Q29 '''' 

Ig31 

lfn, ~lll'

21,3M 

. ~, lit_ 

_ 

4,024 

13B,008 

,~,

42,315­

1O,~

3,&11> . ---.._._­

._---_._..­

'" ~7,4M

Hl31 

2"OO,~5:l GI6,U9 

24,61\1 

..... .~~;;':' .0 
-,-----------------------

Altor 

dodSll'u 

01 Boord 

of Tax 

I,\ppools 

Cleim 

rejocred 

Cerl.inua!.;)s 01 overa.. "cosmenl 

A<l<li· 

l.iol\lll . ,~

• _ 

.• _ 

._ 

"'

...
 TABLE 13. 

Gmnd 

Certin­ l~tBj

lmrno· Cu'e' 01 d""'d 'folal di,,(~ suJ overUS· c]o""d je"l'arr\r s,osment 

-------~I---I---I--I--IIndividuals-;', u<lit re,'jew: 1~17._. __ •• __ ._ 1918 ._
 

1QIO. __ • •••• _
 19:'11.. __ . • __ .... _. __ ..
 

1\121_
 

l~:n ... · ·_ 1923 ••• _•••••• _
 

l\I2l_
 

1mIW~ ..
 __ ..._. . 1~27._. __
 

Iq28._
 

1~2\l_. • .. . 

1000. _•• _._ ••' 1931 __ •••• _. __ • • 

Tolel_ 

Indi,idnlll.-Specilll a'ljn'l mcnl: 1~l7_. •• __ •• __ 

1918 •• _•• 1~i1L_ •• • __ • •••
 

lWC._. ._•• _
 

1~2L_ .•.. _
 

1922••••
 ,~

Hl24 ••••• __ • __ •.• _••• 

1925_ 

1Il21L._ •• 1~71 _ 1lr'..6 ••••• •••• _ 19211. ._._•• 

1';:<0 ••••• 

'00' 

'1'oln1._.. _. 

C"'jm~~"n.~:\.~~~:::~.v_jew; .... _1 

i5lt:·:::.. ::::~~I 1920.•_•• •••••• 8
 

1\1'11._ ••.'•••• 11
 l\!~J ._. __ •.• _. ,.__ •• 9
 

19~L_ .•._ H
 l~~L._._. ._ 33
 

lDM 40
 192~ ••••.•••• •• 131 

i~-- 1~:~~ 192fL. ._•• •..•. _ 7,763
 193~__•••• " ••• __._ •••• ~1~
 

lq~L ••.. •••... _._
 

""\'?;;::~~'"',.,~;,~:'~;~, '""':I , , 19i8............ i
 , , 101L • • , , ]920._•••••.• _._ _ 1 .,
 19~L .._._ 2
 • )~2~. _ 2 ,

,

" '" 192(\•••_••••••• ,., " W:l4. ._. J3 , 19~.> ••• __ ••.• __ 21 , '" '" J92L Jf> ., 1927_••• _••• __ _ •••••• __ ••• 48 . , "' , " lWL ._ 7~

1Q29•• __••••••• _ ~g , "" 

IQ30. __•• _••••--.- - - - - - - - - -•••••••• f---",' ._----- .. .-. - -.." 

" 

0 

0 < 

" n 

0 

<

< 

w 

w 

<3 

z 

" 

0 " 

" Z 

" Z

,. 

" 

M "
 

Z 

"
 

TdsL_ ...••• ._ 24,' '" Comolid'l ions-Anelit review: 1017 •••• __ ._. _ ., I '" IQ18•• _••• _•••• _._ _ ••••• _ W Wl~ . -.•• _•.•. _ iii I\I'!~ __ ...•_-- •.. _ 29 19'1 [__ • ._••••• • _•• _

l'm.__ ..__ .. . ..... _. 1\123 ._ •••••• _••• " " 1924•••••.•••• _•• _.___ - I

19:?'i_-' ._••••__ ••• _ " " 192<3..•••••••• _. _ 1(127 •••• _. • __ " ~.

1928••••_•• ••••••• _ '"' r,Ol7 192~ _ ,nn...._. _ '".. Tr,tl\1 • ~, ~10 I .',l~

149 

1.11 ''" " ~g

'"215 

~J7

3116 

456

...
 

m 

~74

"'
 '"
 " ':9 

,.
 "' j~6

219 

~,

,~

I, "35 

~,lm

0,021 

,104 

I,". 30~

,

,

,

,

, 

n 

'" " " M 

'" ".'", 

,

,

,

,

,

,

, 

" lr,7 " 

'" 1, !'<l,j "., 

,

,

,

, 

1~7 395 W 

97 Zi9 '" " ~76 n, 

H 31' 213 

'" 2n,j '" " ~".l!l ISQ 

" U.l '00 " .00 2~5

'" 1, 113 ". ", 2, 478 2(1(, 

J97 ,m m 32'; 32,233 " " 170,207 

, ·-------it 27'JA~O

4. I'll 

, " " , 

1(17 '"" m " '" "" '" "' 1·\2 n. 2,\~

m '"' '" ('-"7 

OW 

00' 4,134 '.'"

3, M~ !7,614 

3,4H 2<:7, 9~5

'"" ~1~,;j30

- -----... _­ 4,9l1 -­ 9,7n, ,\77,437 I 

--

-­

-­

-­

-- ­

-­

7 
•

• 

:~~~::::::::~:::::::::::~:~:::::··;;;~:-lc..c.~c.~c~;C~j. -,c':=:;~~:~j+··c..c~..c;;c;t·-,c':=:;~~:Z2~t ..OO..C~~C~=·_:~IO~,C,_C~~=_:l·_··_·~_;_~_··t==,=,=~~t··~·~·;~:;~~~·,~·_,_~_:...LI_,_,_""_·l...L:_.~_,,_~_:

I 

~~PrFrFF~FFFi~Fi§ I 

;' '" '. i '. i ' i ' , " ::::::: : :: 

""'" , " , , , , , , " , .. """", .. i i : i ! i! iii ", .. " .", i i : iii iii! 

,,,,,,, ..... ,, 

i : i ! iii ! iii i : i ,,,, .. ,,,,.,., 

i 1i 1iii ii j iii 

!'": 

'8 \ t:~!;§~~~g;;j'2;::ct!~:;

• 

r; ~?

"'~~~=~'i8;;;!~~i:;::;;;~

, , , , , , , , ..... , """" ..... , 

1iii iii iii iii ! 

1i j iii j i!!i i j ! 

§~§§§i~~i~~§~~§ '''''''''''''' 

o,l iii iii i ! ! iii iL ~. "'" ... " ... .... ':::::::::::: \ \ , , .. , , ... , , , , , 

:! i : ! iii iii i i : 

j i i 1iii iii iii! 

: : : : : : : : : : : : : : 

." 

,."~,~"."" .... 

if 

i1 

:1 

t. 

19'28••••••• _.:••••••••• _._ •• _••• Im __ _. •.• 

p----------­

~1.SGt 22,43, gl.f>{3 1,000 lfJ!,!tW S'I 8,094 ~1,;v'l (;{l'J 386 HO U.~~ J\IO,428 t9,I~T 19, SO'l I, ~67. ~.6 315 l,IJI.O'2G I ~31 :Hll ZU 116 M 1 1,191 I, U'l. 21, 0 

•

Z 

§

.,

•

•

0

, 

1 

0 

I 

[

, ;; 

" 

"'

0 

co ':t, t"''"''~" r -~

·~. q'~

o 

1;;' 

• 1SO; ., •
 •,

, 

0 

" 

0

..'"

•0

, 

•

, 

.' 
.-'.'" .'" :O:::;SGQ~~:::;<;;"''''''''''' .... 00 '" , • .., _ '" 000 ..... _," "'''',~

~ I

_I~~I

~I

_I •• 0 •••••••• 

@~~~~~~~~~.~~8~ p _'"~~_.~_ ..... o~ _~~

•
 

___________________

1

1 1"_"'_' lQj7 1918 ~_ lY2D 1921 ~11103 1921 ln2~ 1026 J'~, ~II~I~ ](131 Tota] 

Onh6Jl[IJlll!·I.I~:l(J._•. __ ._._. • •• 1 IB 29 42 11 rj~ HI 275 391 l,~or, 1),079137,692 23,]3f, In I()O,2GO

Heceive<l(uew"",e.<) .. __ ... __ .. __ .______ :;r, ~E 43 no 137 l:;.l 111~ 287 4~. 71t 1,,<\[ ~,078 17,005 414,~ol ~~,~lr in 4f,9,687 

Hoceivcdfrom E,. 011._.. ._••••.•••...• CO 2" 0.1 60 90 105 l44 218 4W~~~3 l,7",\ 0,626 14,788 9,0l~ 1.1<,., ;;2 ~6,:'"J7

Reopenod ._. ....•••••• _._.__ ',ll 22 .,~ 54 119 WI J\~J 773 1,229 21" •..•• 3,439 

'rot"lrooo;pl.< --------------- _ 101 ro 1111-----;;- 17\ 28n 3f>6 -----;;;- 1,025 17[)f, :l BG51 "'" "."" 'U,'" -;;:;;<1 U oM,,""

~'olal on hand and roooi,.oo __ . . ••...•••.•.• 105 72 1331 m ~1~1 ,\.1~ 428 in" 1, ~OO I 0!J7~ 18, MG Il70 i44 4'i, 31; ~~ ~)8 Forwnr(l~(ll"C<Jlleclor~a"'ldlvisions__ 6 B 14 19 2<) 39 45 W 83 01 179 I 49f, 7100 25,004 91>2 1 J4,1~4

YORw...p.rmPTOW""llJNi;Tl>~ =======1 F=~I' =1=== Suney~tOlr,CC__•••••• _._._ _._ ••••.. _. 12 11 11 21 19 l·l 2J ,I~ 84 17n ~111971 2'>1,508 7M I "",MS 

:':::_~~:::.'~~~~~'_~.~T:~~~~:~:~~);<__ ::_::::.::::::.: 00_:3. __2~1_ ..::. 3: ~:, ..1'." ":~' ::: ':: :::: ":, ::: 30 ..".:

J)"ncle"eywilh~",.m.nt_. .•••••.•••_. _ .•.. _1_ . _ i 12 ~46 B,~70 6,~f>O 19 _.•.•• 12,726 

Owras""""'ITlonlwll.ll "",~';[",,,,t .__ _ ~...... 2 2 3 24 lM 1,9~2 1,110J 7 ••.. .-_ 4,132 ])encie,"cywitho~l-"~"""'.rlt. _...•••••_ •• ..•••..• ••• •• ..•• ...___ 2 4 .\ 1~1 1,484 437 (; .• 2,0,,0 

::::~~.~:~c_~~:;~:"~~~,~:~~~~~~~~: -....:::.:...---: ..::....~~. ···~4 .,:. 8.:' 177 1 :I~ ~.1: i 32'::~ 43'~:: -.-~:- ~l':~ 300 M: 1,4,: 

Deficienoywitll agreoment ••.•..••. _ "~~ 11 \j ~{ 27 47 7l 10l ~I':, 3,:161 32,277 34,893 !lll3 11,970 O""rasscss"'cntwi~hagrC<''''cnt_.• ..•.••..• _.__ 6 G 6 10 l!; I 19 3~ 50 1W -I,D 1,82'i 10,315 12,087 ~M 212"'Z'II llencICnCywith~ut(lgreeme"t..•....••_ ._ ••.. 37 20 28 ~6 ~O 81 113 100 3~ C~O 2~:JO 12455 6,328 158 1 22,8o~

Ov.'''''''=nloctwilholltagrocmcnt. __ • •••••• 1 2_3~_3, r, 11~ 44 ~~ ](12 '44& 2:082~ 25 .... __ 3,Qf8 m _ 

n~u' AH111T-I'Almu M,n SPO~ ClInK 

~~J:i~;'(:y·v..;",i\;,~t;,~;n~t;l.~:~~~:::::::···:::::_. .... i 2~ "f 3i 4~ \I{ I~~ 3IT G~~ 1,~~~ l~~; ~:~~ 7~} ~:~~ Onrn.<s=lllcnl with ngrocmont. •• _.••••.•••.•__ .•••.1.. 2 4 12 J~ ~, 111M 28,\ 1 ~Vr, I, 2"~1 

20 •••• 3,4r,4 Denoie"cy ",I~hom .~remnent.••••.•.• ._.. 3 I 3 4 10 J8 3~ 4~ 105 481 2 :;r" 1,5[1& 31 .• 4,610 

o~e'asoossmentwllhoms~"em."t. .••••.•• __ •. _ 1 I...... 4 11 2 ij 14 20 00 lW 4lr, ~~I 8..... 943 

'l'otalforw,,"le'L•...•..••• _. ••••.•••_. "" "~ 0'" ~'" ~u~ 0" ,,, '0 """ """ u" 247.i21 ~" 00 I .' I~~ '-.' r:;:;- "on ~"' '.'> I"p'l >,OM 4,'," ",'0' -,~,014 n""1 ,. 1~,45" Bnlanccun!lan<lJu"oJll, 1['31 ••••••• __ ' 2; 51 4 28 31 33 84 127 104 ~18 ~'" 2,730 1(1\',590 24,000 iO 2':" l<~~

1 

T AnLE 15.-lneome iar rel1iTnS received oT,d rliSP08Cd of by reV~T"JC "gen.ls durin!] lhe fiscal yenT 1931, by 1= year.o 

Amount or overn"e.<"m'Tlt, ~~,),%:J,I~6.'A.
__ _

__ 

__ 

" 

100 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 101
 

- .... ..,. ....... .., "' .. _ ...... 0000 Q
 TABLE 17.-Regular income la:I: assess,ncr,ls during Ihe fiscal year 19,J I, hy indh'idual S11 .•. ",";0'". ··Is..,.- ~J II ;::: I"· '-;"';0." ,gSIF- ,.; '" ;;; I"­ and corporatio," r6luTnS and by tax years '!': ... :::: ... '" ....

(8) TOTAL REOULAR A68l':Gs~rENTS

"""lVlD1Jli
 

'" 'I ........,_ "'... co _... 00 ~~ '" '" _
 o. ~~~~' .:::g~ &! g ~!;~ !;l;j~;;; ,q -0'-"I- 1'-- --" I- , 1­ "'2

"'

_ _ - !, - 1- • - • ~~. Til>: ,e.... TM Inl.""""t PeDUUy Total

, ,0' :::"'.oo.~_ •• '-1 ... 8. s. ' g; 1'0. "',~-:. ... $_0 "'~ I Ii li -I' g: :;. 11117 •.• _•. • .__ tXlO, N~. 00 I $42, 'ro!. 081 $2,313.3.17 $245, 0~1I. S5
 11118 .. . ••••.. 8~5, 9013. 39 239, 703. 00 2, 329, 20 1. 137. 975. S~
 

",.,."", :; 03 '" ... '" 00::; ;, 1;:

I
 I , " 1019. • . __ .•••••• •••.•. 1,I)U,7n5.77 l81,576.S3 18, 3U. 96 1,343,7J4."6 " "" .... .....IiI._.: "''':~:' 0 ll'l ... gj~<Ii", ..... "', .g _, ..... 

~:

§l I""" ~OO"':,",5 Ol;'; 'I"=: 1""_··"" '" 00 I' ]2 '-I

a.: ... 

<:1", Ii:OS,. ::gcog "'. 1" g 0'''''0. :",;1;..-" I ~S:~&lF.-:l< I" -1-0; ;!; I:;: I """'_ '".l< .... "'. .... '" ~. -

"" -fcf." : ... 00 '" '" I - "" - 0 

- I'·' ~~'

: I 

'g, o:"l :;; -""'''';!; '.0 I :r .... "': :0_1- ...,

.:s .§ . "I' ::: ~§,.,.os" "''''L~ ~"'I" 5 1""'_::"' '=,',' "., I" I :::::;: = I g

.g Iii
 

J!" - .r; IeM ~A.ii!_::' __ '--1 if:!~':;;. .. :;_: il:o~ k. 8 g ;;.


0 

C> 1-'- ,'--I" I Q 

g "'<'O=-:8~ :;;

, 

§l "::~I:::;;' ;; 

, 1 " '~ ' , ,

';:- <h "',...... ' '" _ co ",. 00'" ,S' 6: <;;; ..: I " ... I·'~'~" ",:",Q.g~ '"',I0 ,~ "I '1c&~ I"~ :_C<~~ I~, .I•.~,

_ o ........ ,~"'_ _" C"._c-.oo_'" ~, ""
 I0

~"''''. __ :00>,,"": '~_M I-"'. ll'l I"""L'l ~_."'-":Ol."' __ "'"'. ' .~ '?l 1-c-: ." C> _. '" '" '" co ~,,"._ ,_ <:> ... '" '" '"" - : :: - ~"';::' _ ... 

"<:; s:'l -:'''''''. : ... "'-: l':; "'_e_"'."'_o.... ,... "". ~''''. § I"'".. :

'8"'·1"Cl 1 '" ' I~""~"'~:=." "ceM"I_1 -I' ;::;;; '", 1 : 1 I 

.,,~... 1"",Ooe, ,~ti~o>"''''''': I'" ""_ Sg I..... "~""'_~ ... ~'I' g_~. "" '" "" I", _Q ;:;: _"'''' 0_ '.. .2 1'- ""'I - - '" 

ii t! 0 [;; 1_""0 .. .....~.!':i~..... 1" '2-:;; ~~ 51 IS--." ..._~_:: ;1,;~_ I" 8. .. "'-- .=.;;; !':! 

'" ""'" ! I ,0_,__01" < ;: '" F;J;;:; ... ~~~' N

I ..:_......;"'-:::f g I
 

ci II' I : I ::::::: 

" •

"

i~

,i~~! II' : :';10 :e" " 

~~·~lld~~ i
 o-.;",!l,,1!t< 

:!1 ::;'2-;·~-;;:.9 <:l 

, ~~glill~~ I "':.J:.J~::;~

"''''''' g:;: 

" , 

:~

:'" 

; . .:i; 

!)5 i~f ] : :E§ :.. " .s ''''''iiI ""g ­ ~.~~~~~':

§~~;;~~,;g' 0 

,e ~lPl~"i~ ';:oo,2':>w;,J 

-
 "


!

,


.;;; 

c 

Ill2O. __ - '. •• •••••••• __ 1, MS, 176. 93 (,10,921, 11 ll.'l, 152. (2 2, 082, 256. 46
 

1Il2L • • •••_•••• • 13.31l,111.93 41/>,712.0'1 52,301.11 1,307,1~.1.12
 1922_. - •.•. __ .._•• 2, 2~9, 7g6. OS 9113, 4:)2. ,0 22, 440. ro 3, 2C:'i, 60~, 38
 Im. . .. ._. 2,0l3,~00.18 7Bl,4B3,m 3'.~I~.7' ~,13.32,411.04
 

1024__ _ .._•.•-. . : ._ 2,448, 386.1lO sm, 128.12 7~, 1'01. 37 3, 33~, 410. 5\1
 

10U. __ •. __ .. ._ .. __ .. • ..__ 11,352,405.9\1 3,237,!l8O. 60 402. N4. 01 14,992,220.60
 192e.. - - • •• ...••• />, 564, 124.75 1, :>.:1;-. %;-. S2 roB, FO. 72 7, 438, ~3. 2tI
 

IllZ1. •• • • •__ _ 12,2~9,100.r.:J 2,On,33".~,\ 1lol00Il44.2'J 15,203,t73.27
 

lll'lll. - --. ••••• ••• _. • ••• _ 'D, 271, 29Cl 8,~ 2, 912, 6112. 13 3IlII. MS 40 30, 57~, 551. 38
 

111211.. ......_•• .• . ._. .__ 3, 808, 103. 33 2'2:2,523. M 116, %1. 70 4,247,600.59
 

193I'L_. • . __ .____ 3U, 783. 59 OM. M 00, (07. ,\ I 406, 157. 90
 

1931.. •• _. • ••• •.•_ 142,5\14.68 4M. 3.\. 646 ~7 178, 703. 04
 

TotllL__•• __ .___________ 72,082,NO.57 13,6.lS,t08.M 2,868.13.39.11 88,589,292.26 

,

I OOIlFDIUnQ" 

1917•• ._•• _••• • •. __ •. _•.. 1 $1, 973, 777.42 $MI, 744. 94 $1, 988. 92 $.'. ~n. ~1 I 28
 11118__' •• • ._ 7.584,n~.48 2,1l0,156.02 7~.S5 Y,6'J5.000, as 1911L. •• _. • • . __ • __ .• __ •. 6. MIl. ~40. 05 I, S96, 087. 68 (71. 89 f;, '8'J. 4!'9. 62
 1ll2O ._._. __ • ••• _ 9. tn mo. S8 2, 708, 135.1l9 2, 369. 87 12, l~3. J70. 74
 HI2l . ._._. . . __ . .. ~. :?!Ill, 891. 32 2, Ga7, 809 00 6,480, 58 ;-, ~31, 180 Oll 1922 • • • .•••. ~. l'l:;, 280. 45 949,943. 4Il 7,908. 84 3,0<;1, 130, 7~

192a._. __ • • • _. ...._. . 2. M~. ~28, 72 1, IMJ, 3<il. 04 n, 672, 61 ~, O~". (t~~. 37
 

lW(.•••_•• _. __ • • _.••. ._. _•• 4, m. ~21. 37 1, 398, 637. 63 39, 346. 5[0 ~, Be/>; ~u5. ~9
 

1\l2,~ ••. _._ •• _••• _•• • ._. •• _ />; 4~J..150. 78 1,688,293 10 2tO, 100. 2t 1, 'JOO.I'it J~

1926_ __ , . __ . •• 7, 46~, 0'11.07 1, 679, 842. bO 78, 90& bO •• 2~7, He!. 37
 

lWi•• __ . _..• • • __ ._ 10, 4W, 371 91 1,710,954,66 75, 538. 5:1 1 I~. 195, s",\. 10
 11128. •. . ••• __ •• 18, l~l, 17~. 76 2,074.225. 49 71, 7M. 141 2l\ :!."I7, H(l3~
 

1~2lI. _. . • ._____ 4, 002, 6~7. ~4 l'S3. tI02. 4S 10. 606. 79 (, 3l>\i, 917. 21
 I~•• • . ••• __ ._____________ 1,697,600.91 31, 8~5. lib 4,258.61 1, P33, ~M. 50
 

TotaL... •• .. ._______ 87, 8li7, 7M.lJC ~. 710, no. ~T I »J, 512. 96 1109,138, 59&. ro 

TQT'L 

.~2, m, 523. t~ t5£1. 53~. Q2 $4, 372, 09 ~2, 7~3. (52. 13
 8,4~,',7IS.67 2.3t9.~~9.(12 2,41». 05 10, 8:tl, 981.94
 7, ,00, 7M. 82 2.177.~&l.~l 18,813. 8~ 10,007,214,18
 ll,040,M7,81 8. 15~, ~G.'. 10 66, 52'1. 211 14, 26~, 43~, 20
 6, 126, 003, 2S 3, O~~, ~21. 02 58, 781. 75 0,238, 300. 02
 4,373,070. W 1, 1).j3, 376. 16
 30,341.47 6,:wi,SOCI.13 t, 862, 437. 00 1,!l!!O, M4. 11
 4".001. 40 6,792, 3n 41
 6, 6n. \101. 97 ~,2m, 7M. 7~ 116.::M,46 ~,W7,025.18
 

16,815, ().j(1. 77 4,82.1, \173. 70
 6->1, lH::S Y.!, 7M 12
 13,033,145. B2 2,917, 53(l. 62 715,77P,~2 1[;'5~[;'455,M
 

22.658, ro2. U 3, 714, 203. It I,OIG,482.8~ 'D,3W,~,18.37
 ~. 4G2, 46•. 61 ~, 980, 9n. 62
 4G2,4lJ6.f>l 00.011,701.;7 1.000,761. 27 W6, 126. 04 l3,,~:l~'O 8,~C>l,~16.80 2,2'\2, 3!l4. ro 32, 7U2. 78
 &<,666.12 ~,:)W,M~.40
 142, ~\l<I. 68 4oo.2U 35, Ill.. 67 I 17" 70.:1, &l
 

159, WU, 'H4, 6~ 34, Jll>, 723. 55
 a.t29,J~~.071 1~7, '.7,~OO 55
 TQI"L • .___ _. _ 
j 9~$~~F~~;~F?~ P 

~~~~~~~~~~~~~~~

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!-' ,.. 

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~~~~~~~~~~~~~~~ 8 ~g~~=~~~S~.~~~~

.3 .!$~.",.~_t;.~99."'''' 10 

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. 

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---

109 

, 108 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

T ABLE 

(b) 

19.-J~opaTdy

JEOPARDY 

~dual and 

ASSESSMENTS 

CQrporation 

income taz 088838111enl8 

retur1\8 

PROCEDURE 

UKDER 

'XDIVIDUn. 

and 

DANKRUPTCY 

by 

aurin" 

Ira 118t1rs-Continuod 

the Jh~!

AND 

year 

DISSOLUTION 

1931, by indiTai: ~ear

1917._•••• _. • •• __ ••. •• __ . _ 

1018 ••• _. . _. _••• ••. . __ .. 

!~~~:-_::--~-~--~::~::_:::-::::::~-:II
 1026 ••• ••_•• •••••••••••, 1926•• •••• ,,_. .. ' ••••. •• 1027__ •••• • ._••• __ • • _ 1928 •__ • •••• •__ ._•• IP2ll__ •• _. •••• _. •• ••• _ lWO__ • •• • • _•• ' _.. __ ••• _ 

REPORT OF COMMISSIONER OI<' INTERNAL REVENUE
 

TABU: l IJ,-Jeo-pardy itlconlc leu: (J8seS5metlls durinu lhe fiecGI year 1931, by indio
 

lIid'ml and corp<Jraliotl returns atld by laz years--ContJ nucd
 

(~) FilA tiD JEOPARDY (ZillA O:\LY)
 

tXDmouu 

TIn year T" Imercst ]'l\lloIlV TOLoI 

1917 __ .. . .. ",_,_,_... $441i. 978. OS !T33,618.00 $489, 000. OS $1,009.688,50 1918... _•• _......_ .. . __ . . .. _ 2Il6,\l-IO.1O ;6,OI6.W 121. SMl. 40 4~~,412.78

TO' InlNC~t PenslLy

is, ~1I8.10 $2,«5.64 '102.11 

n,036.M 19, Dro. D8 15, ~73, (8 2~M 1'3:!.16 073.-3\ ~g3,OI5.t7 1G5, 3la 38 :W.oeo.4S ~53, 119.10 130, 828. M 73,]74.49 f.3,~.33 lIS, 2lr.!. 7~ 2, 5lif. 2lI 1:.!,21Ll8 51.513.&5 311, :m.lW 

2-H,481 ~3 80,600-.lo3 ~(;34,.8~

Ifl'l;Dl5,.It til, l.!1&.2Il 10. 'l(J6.. 10 

»1,4:>6- 00 68,149.00 11l..(I3lI.OO 

(28,035.(8 1lIl. 006. 78 ai, Itt M ;oo,HUKI 80. ~O1.65 73.32l:l. D~

179,917.4J a,8OH. l'.'I, ~51. 30 ~,:ZO~.42 ..... _--_ ...... .........._--.
 '

l~I..~~~~:::::::::::::::::::::::::::::J--~~~;~~~;:~-:----:: ..-;,.~~.~- ..:~.~ ___. __ ..0.80\ .-", - .. - 4,3/;1,190.305 I 

OORPQR"nOIi 

1917__ ._•• . . __ .
 1011L__ ~_._._ •• __ ••
 

10111..•••• . • _
 1020 ._._. __ ... . .. _". _•..


1021 .. ._. _. •. _ 1922 •••• _. . 1923. .. _•. _•. __ • 

192'1 •• • • .' _•••• 1925 •••••• _. • 1W6.... • •__ •••_. 1027 ._._. _••_ •• 1ll:l8. __ ._" _••• lm._. _•• _. • ._.... 1Il:1O__ _._ ...._••• 

IllJt _. ._•• _•• __• 

TetaL ••_... _.... 

TQtal 

'1l,145.\17 

ll;e. '~7.

i.~2.U

~~2, 3\12. 3ll 

457, Wl.M lz.l, 11)5. SG 

2.'i6.0'l7.51 

33lI, 717. 78 

m, Dn.lo3 

300, 6<>9. &5 

528, 086-80 

9S3,57'.00 

Wl, :112. 118 

5.2\15.(2 

1917 ._. __ • . ._ ..••• . __ .____ 1918; • • _•.. ._ .• • 

1010 •• ._._••• • __ • _.__ 

1920... •• _••• •••• __ . ..•••• 1921 ••••• ._•••••• •••. __ . . 1922 ... •••_. • ". _ 

11l23•• _. ••••• _... .... •. _ Im__ ••• _•• •• _.. ... __ . _ 

1ll2.'i. ••_." ••• .. __ . _ 

Im__ •••••••• __ •• ••.. __ . __ 

Hl27 _. •••• 1ll2S • •• __ ••• __ • .•••• 

Im_•.•••_._. .__ •_._ •. .•.. __ 1930 ••••• . _. •••• . _._ tgal•••••• . •• __ ••••• •• _.. __ • 

'312,125.26 "'-'6,840.251 •• 1 ~(lIl,oo.:;.51 100, 7T.l. g.j (~, BtiIl. at ZU, rJ41. Z6 103. :178. t~ ~7, 178. 25 2~t:>6-H 3~,.1n 7J 100, Bo.>. 97 4M. m.l0 36. J5(I. 37 18, 3M. 28 M. ':>'400.00 7.';(1. II 28, M1, 118 --:::~~:~~] 92, t~7. 101. 701. r, 70. 776. 24 1()']. 9\17. 10 %l5, 175. (tI 6,&18.19 ~"9.70 13, 03ll.1lt· 1,012,1re.1~ £>S2. 61'. g,g :l$, 8:.'!l. "i7 13l1,0S3.M I.::w. DO 1. t~ 914. 89 m,OI&.1I:I U5,6l:>'S7 1,.wl,~7.6!l ll, :!JO, .25. 7~ 5H, Ill':!. SS 1l2,567.10 3,567,41>5.76 9. S75,Qlll. I' I, 215, !IN. 81 720,070, H 11, SIO. "". 20 2. 11-1, ~. 91 213, .I:!3. 39 566,630.11.1 2, \Of., 1'.l/I. ll3 76, t61. SO 942. Il8 n. il)!. 87 .	 .. __ •__ 

Tota.!. ••_ • • __ 19,421,852.841 3, 1M, 5(13. '7 I. 718, t:N. OJ I ~4, 306, 785. st 

TalA.. 

_. ••• !32O,.7nt2 m,~&P li<r-17 ~1ll.(B

237,BIO.W W,S~30 1/\,47'1(8 m1lK1.28 

•• _... 10~, 81">5. l4 ~7, 910. 41 073.3l 254, 748. flll st7, :J:l9. 20 200, laI.3b :14. oeo. U I, IH, 520.. 00 

_••• • ~11, ,';05. 116 /(0, 1(1:1. \U. To!.. 0.2, 00 ~12, Ij.5I. 40 _ 1'1.7, 011. H 00, 774. 33 2, ~B7. 2R 216. an 00 _.. __ . _ 333, 1)3(1. 45 132, 280. 79 48.081. 03 m. 4or. :17 

__ ._ 947,479. ,'1:1 334, 775. M 79, 610. 8Il 1.361, lW. Il+. ••••• I, 0.'i2, ~2'l. 13 3ll7, 9SS. 00 149,980. g.j 1,310, 1((1, I~

• •••• _. I, 41l11, 371. 48 3<17, 1M. &'l 131l, iIllS.1I3 I, lI83, 237. 24 •__ 3, M6, 701. 2~ 0111. 009. Illi 123, 711. M ',~ M2. M 

•••• __ • _ 10. (G5, ~13. 13 I, n\ :141. :IIi 711:1, 3\11. 41 12, 7M, 2)1. 50 ._ _ ::, 334. 6S1. Jt 2Zl, 327. M ll35, 000.11:1 ll, IIl2, 099. 91 ....	 St, 717. al IlU. Il6 _. __ ••• __ 82, 700- :Ill •••• . __ .. _" _•• _ •.. _ 

.... . nOll.m.s?1 3,ooo.9Sll.llIIl3,lKIl,7:;,J.~ 28,U3,085.10 

1019. _.. 192(1.. __ •••• __ ._.__ • •••••. _... _. 

11121_... ....... • __ •••••• ••• 1922._._ ••.. _•.. -_. . ._____________ 

1923 . __ ...... _. •••• __ •• __ .... li1'l4 .. _•..• __ . - _­ __ . . . __ 

1925 • _. •• _••• _.. 1ll2ll ••••••••••••• ._.__ 

1927. ........._.... • __ ••• _...... • __ Im_ .....•.•....•__ • . . 

I ~20 _.. __ .. '. .. .__ 

.111JO •••••••.•••• - ----- ----. ---- --------:-_.. '19~J .. ". __ _.. .. __ 

TOW • __ .. __ .. • •• 

&1<1. 87S. 2-1 W'l.li-IO.l:I 

374,7&S.iI'l 

7a.~1.(i15

2\lII,l-40.~O

.'>II. 400. 21 

ToO. ~. 04 70s, S3.'>. 7S 

I, 2\l-I, 11l1. lI(; 

2, 1m. 42;8. 00 

1. 3U, 2~P. B~

I, 719. 2:,7. r.2 53. 2~3 0.1 

11,6(ld.U~.71

CQ&PORUIOX 

...._---------­

1"'1. :ll'r.!. 33 112.S11.~

Ilj(;"lnl.OIl

m."iH.3,; 

112.1DO.ll6 

118, Ho6. (6 

21~, w;. "2 l.'.8, tY.l. 

21~, 77(. :.'"J ~r. \~ I. B 

71. fl.~7, ~9

2. lI'..(). (0 '. _ - - __ 'j 

2.IOO,I9'2.1)! 

241, 016. 82 141.131.48 

135,492.10 

162,133.9-1 

123.131.61 

217, Q.l0. S2 438. 001. 84 335, 000. 81 

~70. 705. 2il 

893, 817. 40 

&17, 002. 27 

543, 8U2. 40 13, 320. 76 

5,lOl,SI~.c.l1

WI. 097. 39 000. 1l63. 51 

697,178.19 

1,28-1.230.97 

535.332.87 

967, 537. 22 

1. 424, 4:n. 70 I, 202, 345. 78 

2, ()E.(l, 885. 18 3, 224, 407. 50 

2, oo:J, ro9. 59 

2, WO, 110. 42 66, 003. 79 

~56.39

niL:::::::::::::::::::::::::::::::::::::.l·· .'-$3'-6(S.-ili- ---·-ii;i5,i.-i;g· :::::_:::::::: - .$.4; ilOO: 2Q 1919 __ .. __ .. __ .. _••• •• _. ••••• ___ 21, 963. {4 6, 467. 38 $S, 3~9 00 3ft, 820 10 1820	 . • __• "'1 3~ 342. 22 9, 5011. 61 7, on. 'lO (iI, 7611, 12

1921__ .. .. __ ...._._ •...• ._......... O.B.'l.'l.74 3. 4ro. 01 3,317.61 13.6J4.SIi
 1922_ - __ ••• • . • . _ 87, 218. 82 38. m. 66 2\l~. (0 126, 442. B8 

1923 ._ _•.•• _........ '28, 016. 20 11. 2001. 15 1,1132.81 42, 05:1. I~

1924_••••• _••••• ._._ .. _. _. . __ . .. 1m, 924. '2B 36, 267. OJ 4,200. 34 143. 394. 61 1825 . .. . __ •• _•• __ •. __ . __ 431, 61(. 0lI 125, 390. 72 40,8<l2. 116 600, 1>07. 37 

lIm._ _••••• .. ._ •• 625,5052,3$ 147,~24 '1l 101,209 20 SH.3U.52 1927 . • . __ .___ __ lSI, 075, 31 31. ~23 '108 2il,036. 01 2-11.634. 70 

1928 .. .... _,••_"._",_, __ •••• _ 242, 671, 1)1 ro, 676. &4 tiS, &35. 71 339, IS9. 39 

lilt:::::: :::::::::::::::::.... ~i: ~;r, I':':~;; _'2~1 ~__"1:~: :: 

1'et.L__ _..•_ _ _•• __ .. _ l,8llB,499.78 US.037.2S 1 3«,816.0111 2,761,352.10 

TOU" 

S«6,978.9~

:170,&8... 00 SU3.BI8.W 77.771.17 "S9,000.Q~121,8505.40 SI. 009. 00. 50 (7(1. 213.07 6'l8.1/-11. 18 IW.680.oo 249. 4ll5. 52 I.()'p. 917. 69 419.2IH.~7

381,m8.M 

SB~, 001..';(1 

3213,SM.r.o 

&l<l, ~I/-I. r.o 

1,202, HT. 13 

I,Sa-I,3118.10 

1. ";'4ilO. 97 

122.382.29 

100.:163.69 

38'.&40.01 

123.965.11 

214,703.47 

3-ln, 388. 54 

3oa, llS4. 19 2-17, m. 61 

149,048.17 

13.'1.800,70 

1G2,432,34 

1~(;,004.3~

252.143. BG (B,I, 41)!. 40 

436,Bro.OI 

MIll. 7(1.30 

710.72'2.6-1 

1I0.793.05 

l,410,n38~

Mi. 38fi. \13 J.lll.231.S3 

2, 02S, 240. 07 

2. lTIO, 132. so 2. 322, 519.llIl 2.30106,105.94 2.1-1.637.78 1162,~.11 3, W,I>Q6. so I.~!>, ~7.49 so. 000.16 720,113.115 2. 341, £.91. 60 1, m,2Il'.37

;3,2';3.03 3,007.01 .... M-t,I94.11:113,320.76 2, 2lI7, 497. 31 6&, 600. XI Tol....L • __ • ._•.• _.•• _. _ 13,OO4,MS.H \ 2,'lM7,22II.321 :>,4-I8,63lI.l!8 21,761,508. tll 

t
 
j 

C 

7. 

~i ~~~~~~~~~~~~~ ~: ~~~s~~~~~~~e~

'J 

I

'J[ " 

TOBACCO, CIGARS, CIGARETTES, ETC. 

'l'AllLt: 21.-ManuJaclurcrl lobacco: Number uJ Jilclorics opera/cd, leaf /obacw an.,J (Jlhrsr fIla/rsriflls "ud, cnlrn"ar year 1930, by coUcelion. 

dis!r;e/8 arId bV SlaleJj 

Tol.nl OtlwrmnlGrlBls I,icoricc Sl~I"8 In l,rucc~~ 8101111nod leM 

llMrlcl. nod StBte 

l':umber or f""lor!"s 1 

'" ,,,,,,, j'",,,,,,, 1I0S! O,>ened Closod nc."" U"'lommod JI\I\. I, 'J"n I, 10M jU~O ]PH 

-----I---~----l---I---l---l--l,--l---l---l---l- Pound& P""nd.o PIl'ulId, Pound' p.,und~ Pound. PIl'und. Pou"d. ['<tund, 

Arkamms. ••.••••••••••••••••••• 0 0 I •••••••••••. ·F'~''"'~"~'~''~';''r~~~=~F';"~';"'~'~'-~'~"':;"C';"~~;;),~"C';''C'""C-C'r';-'C';'~~"~''C';"C';"C';"~';F~~~=~

n~f, 7;~liir::::,\~·:. ::::::~ i I ;1 {~ 1:::'~'j;~:tl~~j'~'OOf'~:-;j:;i:ji1;::II~--~,~,~, ~~--t"j·~:'t'':I:~:~:~:~::~:~:~: :~:~:,~:~:~::~:~:~:~::~:~:~:);:~::~:~:~:~::~::::::~--~'~,~,~--~,~,~--~,t.:~'~r;"j' ~;~;' ~'ofBl,Calirornin ..• __._,_ --:I(; 1.(00 ~.10!1 UN\027 I 33.lr.l............. . ••.•...••••.••••.•••••_ H3,fJ(l.I
 -••.• --.-,----,-t:::::<: Colorndu.••.. _ ...••••••••.. 0 0 ..•...•" .. _ 8,010 " ••••.•• •• _.• __ .•••.••• ••• _ 8,01\1 

Coooeell':I" _ I I U IO~ 7' M,942 ••• _..•••.••.••••.•.• __ ..•••••••••.•••• •••••••••••• 57,121 Delaware_••...•..••.• _......... 0 0 1 2,18",'-17 ...._... __ .•••..•_._ 358,77U ~701,(65 •• __ .•_.•••_.••• •• __ •• 3,121,81H 

I'lorJdB.••••.• ••••••.••• 4 3 3 1.~I\.'i ----.-.. ---. 5,802 ····-··"ilii· .-...::::::: -,',',',',',',',',',:: .,',',::::::.:: ...-.-...j08. 7,3~7 O""rgla..••.. __ ._. •••• _ 0 0 I 2.;.19 3,c.;s 

Fi",tllllnoi•.•. ... 76 J 1lI <r.I IO.J07,Ql~ s.~~,t. ..\o llB6,71~ 2.335,699 1. 258. 6(l(I J. 7!>6, 60J :l:I,601l.141 

F.fRhlh 1IlInol•..•..... I~ 0 :l8 I,m [(II 122,9IKl .••••_•••_.. 3,725 128,529 

'·al.II1,l1liools_ Il~ 3 1.1 107 10,100.112 s.~n.I!.t BOIl,Gl6 278,1iS\I 2.:139.427 1.2,>8.000 3,7.'iG,003 O,t7.I,oo:I 3:1, 710, 2';"0 

0,870 r,.778 327,018 

10"3._......... ......•• :'1 :lU~2 1.,01 Gill Z25,~24 ------••••..•••­ lodlaoa .••..•••••••••..•.••••• 1 ~O III n I ~1 1',(J.OO!' 2'141'1 l!i.1,R43 4,~~O 2.790 

2,765 21,21() 2r,~, n!l-l K~ns"" ..•••. __ •• _.. • n 0 1 12 I. IllO ._. .• I~, 733 .••••_••••.• _•.••.._••• _ •• _.•••_•••• _•••••••• __ •••••••••.••• 13,833 

K~"t"ck;·••.•••••••..•........•11·" 1 • 17 14, i3~. g]\ I, ~1~, .OU 7401,220 131, 4~~ 478,024 1,2'J5,I12U 1>l2.4U8 1, 1Q~, 521 20. Gr,~, 411
 89,231 

1,35, 353.sr,r, 

Mlchlgo.n ..•_.. ....:18 4 I, 'IT 1.40I,:l7~ 4.lI."7,"Ql;, 1017,117 7.&15 8.713 &l~,472 2,161l,8l!5 1,513,473 ll,l30.3'i5 

MlnnellOtn.••••••_. ._ ... Il(I 2 28 16 71,2~6 __ ......_._ ••• _•• _ 1M ••••..•••_.. 1&1 71.519 

~f~~~~r~~i;::::::::.:.::::::: J Lill '::;::UU;;~I 11!:L~ :::::~i,:~~~: :::::~5;lH7- ::::::::~;: ::::::~~::~ :~:::.

~, -­ . '1".IUl'.' oolr lbose prod"cl,,~ a lauble pro<'lo"l; eult"lhl~ %n "~ual;" In~l\UrMllln"rs w~osr. areraUous Bro ropBrle(! In Table:l'7. 
TJlIlLE 21.-/lfallHfaclured IlJbaccn: j\',wlbtr of factories npcra.lcd, Zeal tobacco and olhlJT lIHlllJTials uscd, calendar year 1990, by collection 

dl:siT1:ctS and ~y SlalcS------=Continucd 

rnbwl· .­ Opened Closed Jlln, I, 

,." 

,

, 

"

,

, 

, , ,

, .",

, ,
 

, , , , , " 

In busi· 

ness Unst<lmmcd 5~mmod SCTllJlS Jnll. I, leaf Jenl ,~,

Pml"d' Pml"d. 

2,7111,910 21,Bll,~ "

, .. ............
 

" 2, 7m, ~59 21,S14,r,ro 

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

"

, ,ro -- -_........ "
 , --_ ........ ............
 

" 5, (172, 1~1 I, ~14

" 5, (172. HI ],614 

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

4'.?ll, li32 114, OOS 7, ~12

3,521 .., " 

234,M2 ".,., " 00 

" " ............
 """
 " 

Matorlnls uso,] III m"lIurlldurlng l.oba""o

• 

III Ilr(jreS9 51"""
 l.icorioo Othermnl~ rlols ,··'0 Tol.ol 

0 

~.

8 

0 

C " 

0 

m "

m 

" 0 

r:i 

0 

"

Z -[;j 

• 

> 

" 

< 

" Z 

" 
T.l.RLJ-: 22.-/Ifmlliftutllrcd lobacCII: QU(!.TII':/!1 1Jla11"!W;/UTCd. an h'm,] at (:om"'rnCC1~~1" an,] r-!osr- of year, rem.ovcd. far ra:p<1rl ami fax-paid, 

colcru]ar yrrJr 1~J80, 1111 collcelion di.\/';c/s and lJ.1j StafcH 

• 

VuluC 01 

stamp"lJ~l 'l't\"JlIlld 

dllrln~ 1930 

Remow)<1 

fOT .'l'Or· 

t.!Jl;on 

On IInnd JII.Il. I, l\lJI 

TotRl !I> hi> IIOOQ(l"I~d

<0< 

On hand Jan. I. 1930 1'0101 

, 

Smolrln~ ODll1 

snull' 

--1---1--1--1---1--1-­

Fin" cuI 

'l'obaeco /IIa" L!fncniro", 

I'II1~

Dl<I,ld nnd lHuto 

lndlann_ •.•••••. : ...•.•••••••.... _ .. •.•••• lt5,,~1

to" •..•.•..•••••....•.•.•_ ..... . _.•••..••••••••.••••.•••.••_ 

~~~~\;y~::::: :::::::::::::::::.....ift.i,4: ~;,:i - --j"~~~ .. iilii- ----236:276' 1Ami'lnnn......... .••. ••••...••••.. _...••.... .•••
 :'>.lol)'lr,".I ••••••••••••••••••• ••••••••• 20 

MfI8Sllcllu1lOtl•.•.•••.•.•••••.•...••_ 2,~OJ IY5 ••..•• 

MI"hl~3n...•....••••••••••_ S.13.~~ ,',,:1I'f1 J,077,331 Mlnl1esota _.•.••.••••••••••••••.••••" . _....•..... __ ••.•••••• _ 

FIr.;L ~li,,,,,urL ..••.•...••••••••.•_ 1'1>(1, MisrourL... •• 

1'OlsJ, i\ll~ttrL.••••••.. _ 

.' ~(--#" -

;5;;.c=EI"F'~':":~::"'~:":~: 'F~~'~:~:~~~:o,'b~~·'C,'.~:"',1 ~~·.'~I,:'.-~~:F~~·;b:~p~~". 'F:":~::"'~:..'~.'i~:~-:,":!I:,:,:,:, :,.,.,.,.,:,:,:, ~~ ",'.: ,~ F~~'C'~~:~?':i~ ~iIT~ ~~:' ~~~~::::::::::::::... ......:::: .::::::.:..r'-':_:_',~",'.',m"'I_-;;'c·',"',"',:,:+---,';,-;"""':";'~I_---,':'" ',"7,"+---,',,',';,',~:4;,' 'I--c',',',"',',1,__---,""::;;·_1_---,',·,"2,',',",",f--;"c",""c-!,:,1,",", 

1'olnl, Kow JOt1',.)"..... .• ••••....••.• '. ••.. ~",."m,-~I~"'."."',.',";;'1 ~,b~I, 301 F~~'""~'~'"~I~~~"';""'" ',",'+~~W""""~'+~~~'.M" F",;.,r,2:;';"","",.,~""""'" ,~r,'"'~'

:'i::,~::c:.::;~:::::::::::::. ...:1" .....;~ .....~.·~;{fF';::':":;:'. _',""I~~,.~,~,~,~. ;';':cr~,~.;,w;::,.i:i:~I'"'"'~"~;i;'. ~~.-i'."1~;,~.,~,,:.~:~~;·~"~..i'."~~'i;;I~"""'~";~·"'" lo~,~.;,"~".~~s,.~,. I~---,~~,.•i~~;'::~~: ~e~ndKewYn,k .••.•••......••••• •.••••• _.•••• 83 H~.64~ J48.52!1 17.~15 IM,H'I 1O,010 ..····7;66i- 13!).4~J ~,l.lro.3o\ Third K"w york .••••••••••••• .••••...••••..••_. •••••• l5;.3IH 157.~94 3,351 1!J{),~7~ 3,195 125,4~2 32.3;$ 5,S19.01 

~·omle<Jnth Xow York.••. ••••..••••••.. _. _ ...•....•••• 22, 581 3f06. 007 :lS.o" 588 3->8, 58.'! •. , __ . _ •••••••• _ :lSI!, (,,'Q; 00. 1>15. &1 T...nty.nrstl\~wyo,~•....••• ...•••••••..•••• ••. 757,055 157,0.'>,5 ------i~3ii· 7f>5,3S6 11~ . 7$,7'13 l3li,4&7~

Twenty-eighth ....cu· York.. •••••....... 525 ~,lI3I'l r.Q.461 3,799 Z74.2f,o '!ilI _........... 27:1,4$0 '9,2'M.40 

Xotlh 1'olal.:">cwYorlr... CaroIlQ9.......... F'i",'"':;,;" t;~~~;t:~'~·,;'~·+:~"-~'~·~~~':"'~:·-~ ""~'oF'~..""'i..i'i'i'i..'I'"'"'~..i'';'~'''' !!2, 312, 391 ..~·:~~'~";'~·~';"~~~~~'~·,~'~':~~'~';'-~··;';"~J~"~·;"~·':f::'~'~'j·;";~;'~";'~"~'~~:.~~~."'~.:.~~ lZl\, 071, I)j~ 1, 521, $;) ]31. ~18, n27 3. g4o. !H, 3\6, 305 In loq, 635 22, S7ll, 554. 30
 

FirstOhl0.•••••••••..•....•...•.••_ 3. un, 739 2.~731 ~,I36 3-I,llOO,587 3!l,~81,J~~ liA.~;~ :J<i,73G,OC1 147,986 J5,!>.'>C .1~,~'~,5.11 G,943-,Gii,';.;,Q '!'ellth Ohio..................... .•..••••.•••••.••••• _ 15, 80S, M2 lr, &18, "';~ 16,',. ~w l(i, Oll-I, '111 l,n,414 I,,,, &8" W,7 :i, SSg, 832. ~'6

Rlovonth ()hl[J ..••.... _•.••••••.. _ _ .••..•••••.••••.•••.. _ J.SO() l,SlllI •••.. 1,~lIn ••••••••••.. 1.,00 324.00 

[';jgh1.~~nthOhl".......... ..••••..•••....•••.••••.. 3~6,274 :1:<0,274 .T'".l7,1 .••••••••.••. _ :l~~,~i4 00.5"(1.32 

2,';,780, I'll 

3,533.22 

3,570.00 

,';24.1IJ ~,,';70, 927. ~2

~5, 600. 02 &1.24 

2SJ. ::'J9.S-I 

l'3.1, 1~9. 86 IS;. (HI. 22 

l,I3-l,~.92

JH,:m 

4.177 

I,l;;a, &88 4,628,717 

'''''" ",,'-'" JO.61'.1 

19. ~07

2. 016 W.~71.~I~

H::, 1h~

"" 

'."" 

0, ~<'7

"'" 

3.019 

69.lJ.l9 ,~

{I, 371, 7Il7 12,6."3

I. iii7. W7 

4. "w. 810 

""~

1~9, 7~O

GO. SOS 

" 'IlI9,O,5 

~,477 4,471 

1,427,105 J.~3i,77J

4, i>112.8,101 4. rm, 918 

98, 8.5 100,:1-13 

6, oss. 83,1 6, IllS, 032 

0.661 

Oi.lY>l 

I. tl\S 

is. :393 

";1'$1 Pt..nsyh·ollla .•••••••••.•• r..-olllh l'.nn~yl,"Knln.•.. _. _ rWeDlh·lhlr<ll·~nn~yh·MI~ ••• 

Tola!, l'.nn..ylv~nIR.• 

0"'8(10 •• 

Rhode IsI~nd_............. _........... I, GOO Ii, Ost IS,7IM f,9\2 20,61r. 

>nulh CRro]jn~ ..•..•........•.•... .. _•••••••••.••••••••. _ 19, S$ 19.858 625 20, 48.1 ,oulh Dakota...•••••••••.• .•••••.••. _. ••••.. •••.•• • 2,915 2, 01,'; 2, I'l{, ."•.••••. 

r.unessoo.•...••••••••••••.••••••. _F~~'~,.~',','+,',.,Mi',.;',";.f;;;";;;;;;+~",.,"",',..;"~r,;.f~'~".,',O;',O,";'+~,',",."'''~I~~''. ";;;". ',';,;.+'~--~',;,i', 4$ 3, 289 

.~irst T~~~ ••••••••••••••-.---••••••I..... 3!l, 7M ••••••:..... 101, (1(11 HZ.7W -........... 1l~, 7',~ --. ----­ ---­•••••••• ,!~oa<t 1o,n' ...••.•.....•....•. . _. -­ .•••.••••••••••..•••••_ 46~ 4r.8 4~81'.' ' -­ 1'ulsl, 1·a.'a5.•••••••••••...• .. 38,7M .•••.. _ la-\. 472 143, 2~i 1;:<, "~7 .••....•.•••••••. _ 

, Smo~iJ>R 'al!nccQ ond "'mIT. horoLo[oro ,opo,lod ""l'llm,oIy, hm'o beon combined In Ihl.' lahle' 'l'otal1;mokiug tohnccO msn"r,lclmo<l, :'3~ .013,3').1 PO"lld~: total ~IIIlIT mal1"(o<, 

'mod, 40,7M,8ll:l1'0'Jnd3: 101611<noklng 10bsCCllllll<I ~",,,T, 272.1~,:IOO pOllnQ,. 

1'ul01,Ohl" .•.•••••.•. _ 
8 

TABLE 22.-Monu!odured lobaao: Quantity 1TIrum!acluTed, Orl hand of co1Tlmena1lwrif and close o! lleo.r, removed !or e;l:porl o.nd tfl3,-po.id, 

colendar year 1990, by collecl?:an dislriels and by SlaleB'"-Continued 

-- -- Tobucco !Tl~n\l[a.cl.llred Muuuw.otmoo tobuoeo 

Distriot aull SLal.e Yalua al Tot~1 ta he Romo\'p,d T~X·lluJll HLLlmps \lsed 

Plug Twist • Fine cut Smoklngund 'l'ol.al Ou hand nccounted On ham] for expor· snull lun.l,I930 ,,, 18n. J, 1O~1 I,ution r!.uriTl~ 1O~0

Pou..d! P",md8 P"....d! POIUld8 PO""d8 Poll"O. Found8 Pw"d. .p01J.>la, P"u~d, ULah _____ •________________ -. ____ .-_ ------------ ---. - 1,020 '.~ 1,020 '.~ $IB3.00 Vlr~1nla •.•••..•••••••••••.•••••.••• 2,493,190 :IS,400 647,622 20, GOO, mo Zo'l, 778, BI2 447,834 24,226, 640 461,963 2,480, 524 21, 2S3, a,l~ 3, 8al, 002. 10 W",hington __ .-.••••-.•••.. _•••••• _ ------------ -------.- M' --

ll, 728, 2:10 101,407 '"" lDl.8l! West Virginia .•..•••••••• _•••••• _._ ............ ............ 3,7f:IJ 11,724,470 II, 820, 687 101,698 1,943 11,72(1, (He 2, 110, 1)88. 28 

W;"oonsin ____ ••••.•••••••.•• __ . __ •• 1,104 191,748 193,MO 'W. lW7,041 4,283 ------_._.- 192,7M 34,5%. « Wyonl!n~ ..•.•••••••••••••••_•••••. ............ ............ .... -...... .._......... " ..._........ ........_... {.W 

Total, 1030•.••.••.•••••••••.. 86, Z,3, 517 7,023, 7J6 5,089,410 Z,2, m, 2116 an, 7M, 909 8,849,844 380, 016, 753 7,31i6,462 4,020,331 309,025, 152 66,424,527.36 

'l'otul,19211•.••.•••.••••_••..• 96,74(,946 8, 187, 60S 5, 55.1, Il2Q 270,712,616 381,199, SIlO 9,04O,S17 300, 240, 707 8,850,830 a, 894, 003 377,399,725 67,1131,900.00 

Increase _•....•••..••••••••••• ............ ............ _........._. 2,006, MIl -- 9; 4i3;(iiii- ----i90,"973" '--0;624;95.1' --1;494:;368 

125, (28 --- --- - -------------- Decroose_ 10,470,529 503,892 466,210 .-- - -_.- ----_.. __ ..- S;374,m 1,007,423.14 

o

• 

"

o Tim followlu~ ~Islrjcl.s show mauufucluroJ!l I.obueoo remove(l trOll of (>l' f(lr uso or Ll,o 1)nll{,~ SL>l\es: First rmnols, M,009 POUllrl:;; firsl, MigSll~J i, 22,S,'l<l pounrl.; N orl,h Carol/lis, "'J 

128,S13 pound,; Virginia, 37,j pOllnd.; foLo1, 208,61;4 IlO"nds~

pounds; Y1rRloi", 44(1 l'u"m1s; (0101, (j,IM pound~. lor UOO us ooa stores: .First JJJinols, 225 llounds; Kentucky, 3lI jJounds; first Missouri, 520 llounlls; N orU, Carolina, ~,9~7 Q 

" Z

,. 

" 

Z 

• _._._-~--

TABLE 23.-Cigm''; ilJelghinq more than 3 pou1ll18 per liwu8rmd: Number oj jac/arie8 0pcToleJ, quimtil y oj 10bae~D used, number tJ! ciga~8 fflanu_
 

!rJclured, arl hond at eamm.encem.ent and close o! year, removed !or ezporl and lax-paid, wlendar year 1990, by t:fJUcctiorl di8triel-8 and b1l 

Siales 

:Kullibor of botorios I Tobaero user!. in ltI~klng <1gers - Oig~r5 wdghlngmore I.han 311ound~llcr tlwu:ll\nd 

DlsLrleL aud Slele BcrullS, busl· '" busi· " On hand On bund Removed Personal ness openedl Closed ness cuWngs, Removed Slemmed Jan, I, Jan. I, lor ex· consump· Jan. 1, 1(1;10 ,ro, t~x'JlIIJd ' Jan. portation tlon ,ro.I, eliplling~ ""' .roo 

----I----I--I--I--~I---I---I--I--I---I-
------

___________ 

------

-- -----

TAli Lll ::!:I.-Cigtlu ttei{lhi /1(/ m~re Ihan tI p<JllnJ~.lJI:f !/"'Pi8<J"'/: ,VII ,,,I,cr oj .r<Jc/,.,rlt~ opera/cd, qwmlily oj 10b<Jcr.o lIBCJ, nllmher oj ci{lar8 7J1rm,,· 

Jllriurrd, ,m Jim,,1 al C())HIIUnUllla'l anrl dO.IG oj yC<Jr, rclfl<JaJ for c~T'ort and I[l:t-lmi<l, calendar ye<Jr 1980, I!y collcelion di8lrids ,md by 

,'ilalc8-COllt,inucd ­

CI~nr8 'It'clghing moro tholl p<lund.. per thousand. 

, 

lJl'lrinl ~nd I!IMc 

:\fnnu' 

lBtl",,'r1 

Nu",~"

n",1 ~1!..'!OurL....•._._ r,. 78U, ~,o

Shth Mlmurl. - .. - ­ 00,426. ,.lll 

Total, :\I!<sourL. 1m, 21~, M.I

~I onlllno..........._._ •••••..
 702. 7:l~

6,008, &10 

Nova'ia ..••...•.•.•••••....•• 

Nehm'h..•... ______ 63,7(111 

."1rw lI~"'r"l1il"O __ 40, 4M, 828 

f'i,,~ l'ow J,'r",;-• 285.400, 2IlO 

Fi!lh l'OW J~,,"y •••••••••••. .'iJ4, 157, 710 

ToIAI, "ow Jorsey. 819, &IS. 00ll 

Sew 11e:II<,o••_••• ______ :Ill, 2-IS 

IS9, 2-Ir,. 401 

S('(x",d New York 

Fi",t N~w york••••••••.•.... 31.864,81.', 

~'blrd Now York._. --­ 120,211",002 

jo'ourlerntll New York __ 101, 3M, 437 

'l'"enly·llr!'l ~~w york•.•••• 7L ~27, .0.'01) 

T"enlj elghl" ~ow York B, 2IlJ, 01.', 

ToW, NewYort. 522, 271.IlOO

1l,r,:ro.521'l 

XOrlh Dakota.•.••••.••.•..•, 

Korth Cnrollna••• _. 123.700 , 

Number 01 fact.orlc. Tobara> usod In mo1<ln« ei~a,.,

,,, l>eo'1". hllsl. hllsi. '" D", oLl[.[.ill~•. n~,. OI>cnoJ Closed. nog~ BlCII,mcd ~lomm"d ~"d .lan, Jan.1, clll'p1n~" 1n30" 1931 

PwlldJ p""nd. l',,,,nd.

In n 107.3J4 25, 671 I~, 91;'

• 

• '00 , ,~,

.......
 417, !TiS 1,207,2:19 ." " - -.-. .~2.\, ~12 1,232,910 ,c= '" H

", '" 

" , 6. H9 r,

a7 

" • S3,.'iil4 17,!H1 

".. ~. Hi3 0 ,

0 ,"" 2tI:; 7\fJ 

21 " U

• 000, 74~ ~, 121 5,304 " • 

" ~II 1,007. ,,27 4, 27fo, m~ nsoo l~q 3.7[,6, WI) 6, 534. ~Sl 28,9:1.'l

____ 

: 

_f---Jooi 30 I--ID" 141 170 4.S04.117 10.510.91$ 52, ~39

, f====2i' 0 Innnmm " '" 00 H' 3,720,175 1,5,783 33, r040 4nl I m " 436, 009 1r,},394 51.143

" '" ...... '00 " " .. ),01~,WI '" 864, D82 228. Ol~

21,1 ~OO, 918 1,020, :173 191.92B 1r., 200, 119 ]fl. 078 

" 

"" " "'

13~ 1.147,996 

--.~ " 1-1.1 1m. 173 22, HI~ 6, 0-15 

--- ~; '" ---.. !.·IB.I 1.312 7. 2iD. 153 2, 678. 4~n 52~. 858 I 

___ . ___ ._ M3 121 . '", .\ 2, 1(j8 & ,~~'0:~l, , "" ..

0" haml Olllwnd Homoved Personnl Hrmow<\ J ,Il'. I, J~". I, lor ~,. oollsump' hLX·p~I(1 1a:JIl 11131 1'0rtBtion 1I0ll

}.·um~rr }\""m~" !':umO" Numb" N1lrnb" 2J~. li1l ]3r, 6-1; .......... - 1~1,~
 r, 735.~

07~,~26 0, ~<'l'. r,~1 ...... ... 3O.~!>:i 00.541,7_

!'<;l!,IJO, 6.[;r,'.31~ .... W1. rAO 117,:.'17, I

2,7j/) l. ~.\O ...... -... 17.130 6S;,

31U~, 330,182 .......... - 31.277
 ~,016, Ell

35,111 3~. ~7,1 ........... 3.701
 li~. ~7;

372,2G3 nol'. In,' .......... - lZl\ r"l~
 10. 2l~. ~J~

0, .fI3, 3,8 Ill, WI, M7 J2, ~oo 170,100 2SD. OH.:1LlI 2:l.~sn 28,412,Y71 2(;0, f'JO 48Q3(l1l 6~" .'>87. 3;3 

~D. 177, 25,; 39,D'7tl,m 2Il:l,. 340 000. ,00 SOlI. :.'01. 573 

1,10, f. ;nl .. I l.SM ."" 

40,1hl,4ll'l .~, Ml, 310 , '00 430. 420 I~~. 233,:;.1;

0, ~72, 1~2 5, fM,.'>OO 173.21[, 32.t>5I>,~2

7, MI'!, tl/j c', 3(1.1, 3:'~ 121.~16,34~

.... ":500- 'or" ~:,s

~,Zl-I, ,Yl 5, ,7r., ~77 ........... 3ilP.8rr.·
 191, r,,~, ,',n ~, 3;;'>, 417 2, ;H,4~1 .. "1. (;~·1 74,o~7,8GI

1,1-Ir,,~, 1,319,1,00 ........... 01'. ~l4 ~,I\(',I, r,oo
 

n7. 700, U7 W, 720, 882 19.10)

,~". 842 ~,til C=I ........... -.
 '>00 

1, Sil), no 

au, ~\lS

......... 

5rs.~81, iIJol 

1l.7S~.(>JI

Inl&! 

-
-
 00 

"
 

0 

•

0 • 

0
 

0


, 


 


 

0 

Z
 

M
 

"
 

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0

z 

Z 

> 

e 

<

M 

Z 

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If... :lO1 :I4,5Ul,4~S

2IS.132 2W,~2'1.781

ElaventhOhlo................ U! 5 II (.:I t29.8-50 &:l7,170 00.Q3lI r.~.ll~,MO ~,~I,601 ~,;]91,S~9 ••••.••••.. 35, ~O (,1", Ill)" -192 

ElghtoonthOhla...... )5(1)5 30 H1 735,(1(1 1I3,~~2 3lU.586 m,lD'S.m ~.&l1,777 3,347.74! .••.... _._. 9-1, 107 61.3Q';,~

~~~~h08l~;;.::::::::: ..... 1~~1 :1 i~ I~I ~~:~TI 3';~:~~1 ~:~~ 2O~:~:&lZ .7:~t~~1 ~:~~~~I:::::::::::

ToW,Ohlo.•._. 4001 34 72 37111.1l63.a3S 4.i51.9SSI ~g.j.353 3SS.1lJ.l,~O H.~S8.I;~IJ5,479.8S1l ••••••••• _. 5H,21O 3&', (.';lS, tr.!Il 

Oklaboma..•.••••_... 91113 719,731 15111 ,00 ~§P,5711 4.':lS01 18,1~0 •.•••••.••• 2.3~2 t73.275 

Oragon•••.•. _•.-_ Z1 11-----.2.. 2J 9,261 5.m2 ',074 97~,~21 H,775 ~1,2((I ••••• _._ ~Ql U02, 2')5

I, 09r., 40,1 l.mS, r,7r" '10.1 TW~\Il11 I·~"n.vh·"nin. ._. 49 2 1 H 477. ~~l 3, 'I~~, .',[>4 11. 221 27~.114~ •.12! 7,7.'>0. f,?" U.1J4B, b:~' HlJ, D70 

Ylnl· l'nnm1'I\-nnk _••••_.... 771 If'uZ2 7lD IHI. r.4~, 702 H, 740.~4" I ~.031i, liH I, n78, 173, 05:1 81, :190, 4131 82,4,,7. oM 312, ,,93 18. ~8~ ~61), 4:17, 0,4 

T..enl)-'·I.hIrdhoo")·I,,nn;n __ III 14 J08 1.Oor,.~,'.8 ",1,77~ 2,398 6.,~8,l,m, 11,1911,8:l() ~.13'I,9"8 ..••_ 35. OS" ~2, 203. ~92 1 

12 1.150.073 2,OIO,31~.S70 1olal. 1'enn') ];a"I~"'1 '~',' i ~, Ii 140, i ',C," 1 . I.~.,~:: II Ht 'll,", ~:, II 8, (lJg, 233 2.000, r,(ll, 700 W3, Un. 848 I~O-:,",'ICC~=C;C, .c,=I~-':O"'O.~~-':O":::'= 4.107 ~. 432. 670 Rhodelllln'l.. .•••••••••••••• v "" ',031 ~,720.4M 11'11lO.5181l.474.19'~ ••• ,_ ~oulh f:arollua. . ••• 7 I , • 113.SIO 4Y.1.(l(;6 2I1OH 31,:l.3S.073 002,SS3 2,955.630 ••.•••••.•_ 2.322 2\l.lIt3.00l 

Soulh V~kota Z5 3 j 21 li'.6.\.5 ~.J-II 6-17 J.rol.MS lllO,O% 2S.0r0 •••.•••_._. 7.WS I. 1M, 926 Telln~.. . iI\I S 15 22 ~l,m 17:i,1r.l8 8,196 17.OS9,&I~ 4,0$9.760 1~453 •.•. _._._ 30.4H 22, lZl, 710 1 

14,499 15.129,~~1

SlICO"d /'o.Il,................. 12 I 3 II) 4.t~2 1,282 1,:204 349,08.1 5,575 5.475 ••••••.•••. 2, 3~5 317,450 }ln~Teu.' 'l2BI 'l ;11 m.u61 ~.Z141 13,4M 15.222'5341 I,OJ5,lf>31 1,1l3,73t ••••. _

--e---c-I· 1 ­ 7"nlol.T"-'o.•.••.••••.....,4 .1 !i ~l 3~.~.030 ~.Mol ]4,6"S 15,572,~tIl 1. O.JO. 73S I 1. l1P,200 .•••••.•••. 16,8M 1.',••71\!1]4 

llloll .••..•.••.•.... _ n 0 I 8 9.704 25,lW 90 2,02.J.n27 12.744 80,412........... 25,4:.2 1,1130,01'07 

\·ermDlIl•...... 12 11 2 10 2.022 OlH 580 141,nw 7r.,643 4n,a2.~ 83-1 16S,15O 

Vir.l1nll.••••. _............... 411 3 10 3.1 1.982, r,13 2, 410. 7~6 944.072 323, 1Jl6.0Sr, 10, 251, 726 24, 02!. 7z.l ····:i6:iioo 13, Sr.1 33~. m. 634 lI""'hln~n .. ~1 J 11 32 11.6.20 5.324 5,~~5 1,1~1,l)3,1 11g,517 gg,ll-In ••••.••• __ .23.552 1.12>1.11.'.:1 

',\:~~~'!r"".".'.•...'.'........................... ,1.,' .~ .,S ":!,,' ,~••_~~ ~,\JO{I ~.335 87,925.879 ),137.42,) 9,008.265 •••••.••.-. Gil
 7U.r..';4.42S =u",", ......... G' ...,,"'. 23t,0"i8 125,961 38,197,14.1 2,390.2H 2,(1[,11.002 ••••••.• __ m.m 3S.000.~Sg
 

\\')Dmln~..•.......•_........ 4 1 , 1.217 Sl2 m 89.M2 5.::00 10,300 ••••••••••• 312 84.7&1
 

TDl.AI. lf130 • . ' .. '1 G~ 1 772' 1.:1.j7 G. I?; IH. 3r,7.~72 :;2, ~"l. 0.J2 I H. 59a, 291 5, Bm. BOO, ~IS 1:140.7iD,S511 3-10, Or.s.~S4 I, om, G03 I 16, 1i-4~. 3~51 I" SSI. 320, 855 

Tolal.Hl2II 7.1m 870 1,5IIS 6.780 6'.542,733 "1,g7~.r>llf> 1:I,tm,1211 6,518.033,O'121:12lJ.907.127 3~7,H1,M:l 1097.g3~ 18,797.330 0.481.5113.359 

l~,~[~:~~:_:::: :::::::::=1"." 722·1 =:= ~I'ii: I~,i: i,i- --i:52-J,-.~;i3·1··~·, ~~~:~:':. '-62i'G42; 02j·I·::'~ ~~~. ~~: _..r,;17,1; nw· ....:~:~:" _1- '2;252'-995 t··iiixi; iR:i:Wi 

AHm.I" '11l~nllt1 011",,1 lOll""::,,, ,,"d (lOr 1,000 lal"110 d~nr:'O, 21 10 lOO\'od.. 

-
-
 cD 

_ T 

_55 • "-­
__ 

0 

N1I1nIJr-r rrnTlQvr,J Iru'pai,I, I'f! r.lrJurs, calendar yrar 1.?SO, "ll eClllal1C1n diBlrid~

{lfl(l by Stares '" 

CJaSl' II (manti· CI...... (' (mnnn­ rJ,," 1> (m"n,,'

CI,,<.' A (mAnu· faeluro'lln rOlall ('lr.lllrfd In rel"il ["cl,,,",1 1<> 'N~II GI,,<., 1: (m"",,· ["elurod 10 relail .t morn Lhan b Mmo",lhaD~ ~I ll,nr" Ill"" I~ rntl",od 10 reu;! 

al nnt ",or" th"n """Ill ooeh anot rOnt" Moll "n<l ronls CFlCh IIn,1 III ",'If.lh~n l'O Vnlu" 0151.&"'1'" Dl:<trlel. nnd ~!Iale 5 """t. ench)­ nnt lllorn Ihatl Dol more thll1l 15 "nl ",nrc Ihn" 20 rent. ""oh)­ 115Cd " ""nt~ .....oh)- T ...·pnJd.t £13,[,( 

per ~l

TIU·pnld At $2 rentl! OO<)h)­ <.'('n'._ en.II)­

T",.pald at $:I 'l'III-paid at» T ••·pe.ld "I tID.50· l",r ,\I . 

perM pcr )\ I'M ~t 0 • 

N"mbu 1>llmhrr NorM" ".',,,n~"" N,,""''''' ,. N"mfJ" n Al~homo . 1. AA2. 1>.'>5 3P, P7.\ IG, ~,s .....-_....... - I, ~3V, 2f,1 $.1, OCo!l. 22
 

Ari•.ollo.••.•...••••••••.•.. _•••_•.•••••.•••..••••. 2, f,oo .\. "-l.', - - ................ ..........-.-.--.. 7,82.1 31. 33
 

182,22.\ ... ~2"iir.o· """ .................. 211'.72.1 !l76. f>5 ArkansM.................... --------•••••..I~~..,"""';:~I,~~~~;;;;;9~~~~;;;~
 

First Ga1ilol1ll~ ."••••. 38,523.3t6 :H2.3W 12,:lD~.283 .0. ~25 5.210 ~[, 413, 714 Hl.0ll1.00 w •

2.G37,400 no, oro 10,051,322 12!1. ~7~ 3,725 23.071,727 100. ,f,1 7~ m 

~i,th 0 TOt81, cnlll"rnl"··················· C8UfernI8....... ..•••••••••• .- ..···I::::~~~;t;~~I::::::~~~:;;t::;~~~::::~~;I::::±;H:::;;~~I:::@~~ 1, 41.160.812 1.{)'~2. 950 32,003.605 Ion. 100 8,035 74.f!l.~.Hl 217.14f. 7~
 

c:oloflldo _.. " ••••••• 2./iS1,3OO 00,475 1.009.193 .~ ~,Ml,~13 14, BOO. 30 COlln~llcUl .. . 2, 630.685 111,~87.~00 0.615, blO 10, oro ns 1 M 28./141.300 102, 71t. ro " Delsl<lIrI' ••••••••••••••• 408,425 ll, 9tIS, OM 12. 3117. 7{l(l 60.722.00 .,,'" 0

"

FllJridn .. 2M, NI. 652 11.571), 20!1 21l.2S2,4ro ...... i2;"42G,"'3ffi'r'..----j;iii;is;o' M9. 187. S117 2, :WO. ts7. 03 Goofl:in • ••••••••••••••• 13,47{), 673 ll, Iso, (179 111,675,452 57,915.84 ~, "" lI&l<lIlI . 10, 100 '00 :::::::::::::::::: :::::::::::::::::: IO.~OO 21. so 179. 1:;0 .. lot,425 "" ....-.............,.. ..... 2Sf,375 882.83 

Idaho --------------·············f..~..,,.;;;'I"~~=c';;;~;I~~c;~:;;;;l""''''f.~~~:;"''''''';;;~~I~~~~1i'ii.i+~~~ri~? FlntIl1lonl~..••••...•••••••••.•. _. .._...... If. s2'J. WI I ~.212,2c.l 22, 5!l1. 398 

(. \I2J. (SO 2. if l. 000 2, M.I, 461 Eighth I1llools -- -- ----- -----•••••..•••••"'I---'O-::O=+--7:;;;C;;:; 

Totn\, 1111001' __ --••.••••••••••I~~-::i'~~~ IP, 45~. ~OO I Inill.lln... _••. .,•. ,_ ...•••••••••. \19. &17. 'lJli 1"~"11••••••••••••••••••••••••••••••••••••• _•••••••• l~. 7M.277 K.llsn'._ _ ..•••••...•••.••••• 3.:393,975 

K!ntuckt ....••........•....... __ ... __ . ..•.••• 83, a9ll. IQl L""J.tl.o~.....••..........•....••••••••••••.•••... 2lI, m,G52 Malno.........••......... _. •.• _..•.•• I. 12\1, a:;.s )hr)·L1nd .•........ _._. ... _.••••.•.••••••.•••. 21. ;"gl. 2I'jL 

Ma,"lSnchweltl:.••....•.••••••...••....•••..... , . IP, 115-, 217 l\Ijchil;lln.......•...... ..•.•••..••••.•••• I5!l, oo:s. 731 Minll<$()18•••••••••••••••••••••••••••••••••••••••• 11I,~SJ"m

~~issi!I5lppl.••• ;_. __ ..•••••••.••••••• "I~",,,,~~'" ,00 

FIrst ML"""'rl.••...... •••••••••••......•... 2, 2lI7, ,SO ~1.4;.~ 3.~~ 141 I), 7J.5, ~M N,Im. ro . .. Sl>,Mll.G30 ..~ ;\'51'2,171 ._._-............. - ................. 90. ~ll. no
 19'!, IOS_S!! 

. .. "",oro 1.47'3,400 1l,91D,3U Ill, 850 8. 21iO 07, 'In, 1112 217.086.82 '=1 _. ... 35,100 ',,", M7, 0Cl0 000 ••••••••• ________ • 6Il7.ooo 3.328,1~

_•...•·. C. ~23, 315 10ll,2M Silt,3oo ...................................- r.. 010. au
 ll. 21M. 7\1 . · B,4oo ro M,l25 112. ~75 21'17, rJl . ..·. R~J, 575 ~, llU~, IlW, 31. 44~, 014 10, 2-lJ. 2:I-l ISJ, om, Q~ -.-.....:~~: ~~:) -I:::::::::::~~.:~:: ._ ..·. 10J, lll), 2f,.', 1. 7M. 32,~ IUO.I70.087 2'10. 014. ~Ol 1.141,002.41 .. ·. :l.~o, 277. 6O\l 7. 72:!, 71S lSJ.b77,029 n. ,~7, 70;1 2O~,~IJ ~2lI. m. ~72 1,~70,b30.6~

·. 433,617.874 O.(S8,l>t3 aro. ,47, 110 15,005, 00l Jl2. r.,~ I SOlI. 201. ~T.1 2.8lJ,Ml.1JJ 

.. 10.200 ........._........ .,..
- ---- ............ -.-. .............
 -,,", 89.•0 

-._••••••••• .. las, 1123. St6 3.100.872 9. sor, 051 1.202,000 HI, 07~ Iso. 03. 641 (IN. 2H. (l;' ••••• .. 10. MI. 7<53 I. fllJ. 2-16 g, 382. \IS3 1.008, b85 &2, Gg~ 3:l. tl>P, :'62 1m. T.H. M ..·. 51.006.400 7. 142. 11M [11.007.1.'>8 11,Sf2.2~3 121, ~1~.II4,\ IIiJilij. 4~

.. 34.313.255 1.\146. 1M 64.892,172 C9/!.71" .,"" lOJ. n~. M'~ ~llt, 1911, 3!l .... 7.296.300 6~. 002. 980 4.895.201 3. 2foO "'= 71.1157. SIll 22"i. OP:'. 'IJ ._•••..••.. 4,2(",\.1[,(l 741, MIl 3.OM,500 '00 ..._. ---......... " ll, 001,:00
 ~~. 030. roO 

.-..•••••.•.. 2R2, Hr,. 500 77, r,'l.l, flOl 142,1lO7,005 14, 04,1. llO3 761.4(" ",r"d~1.1i1'1 l. 67~. !11~. J1 

.. _.•••..•.. 11. WO, 7.l1 0,575 ,112,22.,; .. ----_ .........· ....... -- -....... JI, 7~7.r'~1
 2" 1~1. 31 100,800 8, 450 .................· ..............
 J"t~. If>O U2, !>5 "000 

2.'l, 807. 29S 21. ~73, gOO 8,.'>811, 131 225,020 rA.W3.4m 1M, SJ~, 14 177. 117. 2G5 '. ow 1.772,350 24, 930, 6'l4 203.~~. 7lI-4 'IiI-l. 300. 30 sr.1, l)28 ',"" -

,,""' -.. ro. 007. 492 1a<.52-l 41 ... ···········30,·000· ....-....... --'"
 52, 811, St8 2,810, m 5-, am, 081 51.:107.5.\2 142, 666- 19 '"" '."" 

319,831,175 27,421,047 30, 1'iS, 35Il 3, 12.\ Sllf, 1m, G2G 920, rAJ. IJ ,,", '" 4SJ" 92, ---.-.-. ......... -...-...... --.... 47:'1.2'75
 1m. IlO .'" e, "" HI, !150 4~. 7100 ~02. 895 .................. ..... -- --.......
 ""~, 3, l7Il. ro

1, 031, 033, 611 ) OJ, 6Il8, 407 M3. 854, 0Sf 1. 978. 62~ 141,IS7 1, ~i'R 07(0. (ll)\I So Ill'), (l2l. 40 211,335, 733 11, 37~ 2!1,\ ~o, 715, 05G 

"'"' ..........
 2nu. 4n. 074 600. 4r1L>. 10 •••••.•••..••••·. M. 401, W9 1, (,00, IIS3 2'J3.7oo '3;800' ~2, ZIl:l. aDZ 12~. 865. &G ',"" ·. 1. 302. 770, 0,,3 IH.li47. 07~ ,100. SOJ. B40 1, U~fI.;20 144,%7 2.0lO.310.816 o,~R,3['(). M

__ . .. 4. 1M. 500 lflO,076 I~:;, 49" _................. ......
 --------... 4,432.670 9,502. OIl ._••.•••••.••·. 18,744,843 8, ow, 2r.ll 1.673, 911 -.--.............. ...............­ :1\1. ()f3. DOt iI. HI. lID , ••.. 72.'l, 620 62. SOO 3~9. 500 ....--........(,00• '00
 I. Jr>.\ 0'26 3.480.30 ... 14, 003, 715 7. 213. ll2,'; ................­ 22. 12J. 740 M,llW.86 ',"" 

_
 J;levooth Ohlo __ -._.-.
 

SixlbMll'3Ourl•.••..•••••..... 

Total, MJ!I3Ourl _.. __ 

Montana 

Nebrask _. ••• _ Nevada
 

New Hampshlre•.••••.••••••••_•.
 

First New Jc,",,1' _..
 l'iIlh Now Jm"y ._
 

ToW. N~w J.",oy 

x ...... )1..lro..•.••••..•••••••.• 

FlrstXo'" Y"'k••••••.••.. _.. 8cron<l No York_
 Third Xc york•••••••• -. _. _
 

Fourteenth l'ow Y".k ..
 TWl!Ill)·.Onll'r'" York.
 Twrnl)'·d~hlhl'ow York.....
 

Totnl, No'" Ynrk__ .....; 

Nnrtll Gn1"{J11"8 :. NOI1.!1 Dnkot.......... __ ._ 

FI"t Ohio ._ Tonlh Ohlo 

Eighl~oth Ohl~

Total. Ohio 

O'~hnma " ....•.•••••••••• Ol'f'l!QD ._ 

flnt f'cnll~}'lv~hln...•.. _._-. Tw.llth I·onn'v!\'anlil 

Twoll!y·thlrd hhh'tl~nnln

1'MQI. l'elln~~·I\"~oln ..._. 

Rhooo /'Innd __ . _
 Bouth CQ'ollo8
 

Scuth nakoUl.,.,
 

TBlIDesse-e __
 

• 

. '. 

. .. _. •••.. .... 

.. 

._•••••••.. 

._•••••.. 

. .. 

.... • _••••• .. 

5. ~1.1ro I 25, 226, 8,\0 

~.OM. 7M f2, 300, 7t5 'J, 37., .1.0 IS;\, ~75

~,4-lIll, 002 23.1.2'1.1 1, PO!!, 1M lI,l~1M

17.036,433 

7J, Sf!\, 6.13 

919,330 

'00 

1,214,720 

130, 775 7,51.\,663 

32.395.001 

2, 7W, 780 8.1JOJ,068 

~1,S!l2,469

101.002,688 

lI,OZl, 729 

'" 

2,233.521 

l·1),I

' 

(lI········ 

1f3, ro2 

2,236. 171 1 143,002 

07,600 

.................. 35, 1M 3,MO 

..·....·i:2ro· ........._­ ..-­ ", 42r..WJ 51. SOD ...........-----­ ·········..3i:625· 5,750 

SS,075 

742, 000 S3, 175 '"""..
 .......... ""
 · ..-.
 

"'2, 7IiO, 79S 177,3%....1
 U,(I,~b.~116 2\1. 1211 30
 

52, ml, 204 206.521. " >

e l1H.Ill.roo 430.324.00 

10.347.882 44,754.90 

3. G7ll,325 7, U()2, bIi 95,00;,203 218,&7.&5 < 

50,833. MI 221,307.00 

5, 887. 600 22,053.30 " a<. \1M, 800 1IIl.3S2. 3S 7S, IfI. Zt\l 299,MO.I5 " 24~. (so,:l&l 8... 801.33 22, ~W.ll78 oo,S50.49 " 

",m, ,,~

. , 

'" 
'24.-CigaTs weig/dng maTe Ihay, S pouy.ds per !ho'UBar,d: Number r~mo~,~a lilT-paid, by cla8ses, (al~ndar !1M!' 1980, /jY collodion ,Jisfyicl8 T"IlLE (I'ld hy Slale_CoIlt,lTl1ll'd 

Cl,-,,;. B (mann· Class A (nt8nU_ faclurcd to mIni! 

fBctured to ret~il nt more tlla" 5 

at not more than cents cfICll and 

m.,tr;ol. hn~ ~tat~ n~t. morn than 8 

'l'ax·paid at $2 f, cents each)­ "col.> e.ach)­

per J'I[ Tn,.pallJ at t~

pcrM 

VI"I. 

-----~---------------l--N-'-m-"-m--I---,-,'-"-,-,,-,--II---,-,, Tc'"s 8, 958, 3991 32~, ;j4~ I ..

5, 

-,-,,--I---'-'-,-m-,-,-,--I--'-'-,-m-,,-,--IS3t, Oln 7. ,,00 --'-',-m-,.-m-­

15, I~U, le.-l •• - --••---..--.. _ 

~"",,,d To.a'. _ 

Tolol,Te.\-IIS__ . _ ::J.c.jl~j".,,~ 235·l',.;'.',,;f,' .. 02" II m.u'l\I 1;,843.0fl1 7,iiriO __ ·_·_··~.;.-;·I 15.470,914

m,h LO . ~", Giill L •• " ..__ . Vo,m~lll. _ Vlrlfioia. . _ 

Ir,.,hington_ 

W~st Vlrgiuia._.

W;,oonsin.._ 1I'\'om;ng_ •. _ 

Total,looO 

'rotal,1929,.._ 

lotr.~.. ._. 

DC(;fCa'o.... 

'f,\.BLE 2,~-Cig(m

01,-,,;s C (m~"u·1 01",," n (mRnu' facturcd to rol,,11 facllLfWI to r01.nll Class E (mall\!­ nt more tllf,n nt mOM tllan 15 f'lcturc(1 to re,ail cent~ cach hn,! c'<lnlS each and at more than 20 Tolnl not more tb~o 15 o~t m~rc Illn[\ 20 ceDIs cf\1lh)­

cent, '-.'.oh)- ""nt'. '~oh)- 1'ax-paid at $13..,0 'f,,".~ald nt ~5 T!I,·p~Ltl at $10,50 por M , 

porM porM 

Ynluo or ~I"mj"

uwJ 

!'IS, 1M. 28 

,;:::;'~"~';'i'i"~,::;Jfll"~'j"17f~' I~::::::::::::::::~~~;::::~ ;::::~~;I:::"~"!'~'j'iW~t:::~H821'f'~" .e,981..I5
 1, 89~, 392 1,1>50 1,030, W7 g, G~,'. 31 

~I, 700 ~" .IOU :"/.1,493, om 837; j4f, 

712, ,j25 5'1,2.10 

~q, 51\), 8r,~ 26, 300 l~;,68i'i,4..m ),284.020 24,200 ---.....--­ ~,~9, 8W" fil8 3\15. 121i, SOC 

I. ',1)1, 021, \~2 [,70,357, 47l 

~8,87~.fi5G -l7;;;230,tiO,~

o Hi8 150 .In u,\ 1;0,950 33G 2'22' e:J4 795, ~57. [I{I

3~, 8Gl, .'i28 1,0 {1~8' ~53 3, ~97.1J'.' 301, 928 ' " 159, 18~ 73 

4, 77,'; - - ---.;"- - . - - ~,'. ~?2 ~~' gf~ :~~ I.lOJ,05. 7D "2.265,12(; 7"",Uii,' '84'-50 .,,\\.].\ 

"~' :;;;0 1~="jjitBG"""=='j'TIf,'ii! .' 1.7'<. \'41, 015 I· IfIS, !.'~~, ~.'O I ~,j;l~, :;0)', o,l!Sl, 3~O, 80'", 18,40;, iH,;. 1,2 

~. 2j.~. 8f>r, 1l~51 __-"'"'",. ~,,~,,". ""'",, ,".'"w",m"'_I- '0" ••,,,,. ,r"",,. ""'"+_c"'"' ,"~.,., ",,".~",

--···~-,·,~~o-,·,~~-I 902,32'2 ---·--600,)82,504 -2)~:i,-.1~i'-:io l31,22.\,01O '"'0 ~"

pounds per l/wlJ8(l1,d: j\1anujadw'cd (llld re'(l!OlJcd l(lx-pa~d jor domtBllc 11:eighir,g more than 3 

J!JC.lIT1UY I' WOI'61IOUBe8, CI0 8S (I bi c/asles calendar year 1980 1 bon d d e manu " ftOHHlVOd 1,1,,·paid Vah,e or.lmnl'" l\f~llujac· mcd lured 'Tal,,) 

Number 

~l, 03~, ~~S

I Cl(1..," lJ ems. a 0\;,,-, D Clai<'ll' CIIl""A I 

Numb" ."'umbn X"",b,.,. N",nlJer

12, ,(,g 19, ~~O 9, ~lfj,4G9 10,283, &11 I 

Numb" ]l;1I·m~"

lOO,lI.'i2 20,5(11,771 $1li3, 318. i5 

·zt • '+ .­ • 

TABLlJ 26 -OiOQn weighing nol mOTe than lJ pound! peT thol'8and' QUIIlIlity oj tobae~o use/i, llUmbcr oj dgar8 mamIJad'Ured, 011 hand at
 

commencement and cu>ae a/ yeay removed Jor e.r.port ar<d t..u:-pald, calendar year 1980, by coUcctian d;l/IM'd3 and by Slat.cs
 

Value of 

slemp. ! D~' ~",.. u,. ":::,:00\~:::~~~ M~":::=I ~;":.'"m,.,:;"" m:::::' ~.~;;~""::":", ~,

... .I\llIU11ed cHpplngs L""'d '" .., Jan. I, 1~31 tlon during 1930 

l------------------------·'--p..,.--"-~-+-p..,.--""--'-Po--.-"-, -.-I--N-.-.-'-,,--',--'-·.-m-"-,-\--"-.-.-.-,-,-\-"-.-.-.- ,-I-----I-~--- NfJm~" Flnlt California.. . .••••_. . • • ._•• _ :lO ••• __ ••• •• 6, 660 __ .__ _ .__ 210 •• ••• ll.UO ~.~

2~,oro 21,00 

8ulb '['utal, Call!orma Callfornlll •.• ••••• •.•--.--------- • ··_··· ••• __ • •• __ I-=::jOO;I.·~·~·~ 80 ..~·~..~·~..~·I:·~... ~·~·~"~·~- __ ...•_ ~I:::~~',~" ....... ~~ol:::'···~:,~~~I::j',',j::"~~ ........ 1·~·~"~'~"~·~"~·~·I::j~;I::jt; ••• _
 "1,0140 2~. 83 F 000 .00 

450, 000 338.24 

:::~:~.;:~::::::::::::::::::::::::::::: ::;:;;~I:::::::: .::~: "':::::::: "':::~: :::::::::1 7,025,000 5,268.75 

5, 100,080 4,281.Bl 

Third 'fOlsl, New YKew ork __York._ ••••• •• _·_··_··_ .-.-.--------------.-. •• • --··-I~· ._.~I ...-'.!l,:.l:lO ----- 6, 

6,038~1' 008T;I:~'~' 1l,768,MOj ·~'~',~~;"!.t~;""'~' 2,212,lBl ·~'~':I:J~'~OO~·i'~"~[·~ l,nU,HL 1 

..~·~..~·~" ..~·~·~·1 ._ :~;'~;I:;f;~ 12,734,080 9,550. 66

N"'''"''''' " 32,OO~,800 ,," 24,000.10 '"...................... .. "',W 1-..·...... "'~'1l:: ""','" ,,'~,"" - ..
 000 .0; 

10,000 760 

~~~;;~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~::::::~~::~:::::~ 340,688,940 25.\511:0-71 ·-i;oia:«i- :;;;;;:;::~; ~::~:::::~:~I.,'",,""i"l~". "too,:+::~i~~~"·~"~?:~"~":0: ::~i; ~~~~~: .···-~;i~: "0" ~O, _17 

TOlal, 1930.••• •••. __ .... . 1,132,037 8,227 ~lJ38 38!,OO~,\ll<O 43,425,511 ~O,411,191 24,700 386, 0.13, 550 ~9.MO, 16 

'['oLal, 1929--. .•... . _. ._. 1,082, !l!l9 13,963 lll, 9:l.S I-":'"C':~C":' ~=·+c·~"'o..::::':·:OO:f-·=":''=~=''=':'.1-_:,,=':00:--==-'-=::1'-===-= 416, 525, 080 312,~9:tAI 1 ~'::"~_::::::::::::::::::::::::::::::: ::::::::::::::: __ ...~~:~~_ .-··--6;'736- -.--ins;8S7-1---.1o;liiil;,j.iS- il, 325, 6.15 -·-3;008;32<1-"- ---i;sw· "-80;471;530' -- ·2~;MiM

The hletm1"" In hwiln<ll3 are InclUded In Table 23.
 A VtrB,g6 Quanmy ollll8l t<>bscoo nMld per 1,llJ> smnll e!gm-s, 3 pounds,
 

7 
~;;.::;:---,.....--"""'''''''''''''~...·iii'~iii"i.. i.AiM	 ·iiiiiiaii=!i·j!·!iz.i'ie!!,;i;;;;·!i;p;;:,;;:, ...;;:.:::.;:,;,,:,=:::,:::.:::::,;~...

"".
 

TA,IlLE 27.-Ci(Jarettc8 toe1ahinl1 not more than 3 pounds per i1u:mBGnd: Number of !a(;forieB operatcd, quantity of tobaccu 1l8Cd, num.ber (4 riaareUee malluJadured, lm hG1ld at commencement and dose of yMT, removed jor e:z;port and lax-paid, calendar year 1950, by collection -... districts and by States 

'"

Nmnber of facl.orlw I I ,',","'=_'~"",__",__c,,,_~,.,,,,_.,.,,,,,,,-,.,-,",' ,rn,",,"_UlIUI 3 pOllDds per tbo\llland I	 

Dl3trt~t~Dd81.6t<: 0 	 Inbusl­ IIDbUlllo Scrap., -'1----'----,1 VoJ.ue~ •

o6!'s 0 d Cl d I --I Un- 8t ed cuttlngs M r I J On hend On hand Rpmoved. for Tax-paid dur- sl.amPl IBlI, I, pene we Jeo.I, .tmnmoo I\I1lID BDrI' anD"",ur~ 180,1,1930 JIlJI.l,Wal eIPortslion ln~lroo. . • 

1930 1031 clippings I 0 

._---',---, P"""d. P!>II,ndA P'~'."','I Numb... ~"mblT Numb... N""tI~" Number t: n

'FlrstCallfornls_._._.. a 2 0 6 1,606,;~7 8,1l63.n:n 3M,I2J '.777,20,1,000 7I~,1l\l1 tl,Hl.S:U 6'Zi,Ma,tn:l ~.2H,634,I28 !12,7'24,(,0Xl.313 0 

8ixtbOsHrorula. __ ._.OO 1 ;. 761 827 10 e2O,617 n,l2\) OO,MO 620, mil 1,Slil.77 

00 

00 FlorIda Total, .. Oalifornla.. ._. ._ 8 [ 2 

I 3 1 8 jl 1, 607, ~,~7ll

50!! S, ~M, olM 

1M 356, 886 

133 F'"'TI~'~. :l.ll«.~""'~~O~TI~I,~"'~"~' 7l,eOO ~n~·~r~·"'~""~' 1b8,Ml ~'M~IF·;TI"';u;'"' ;OOO~I.";·"' '1 .;•~'~'~M~·~'i"~I-"";;.;'~'1i_::··;i:· 2,653,488 s,MO.~6.~. - ~r:~~nii'_o'li::::::::: A • A -. --.~.-893" :::::::::::: ------m - .. --'T~j~: 000 ~gj~ ~~: ::::::_::::::: -----T~:i6;66ii- ------5;"800.-68 0­ R:onluoky .....•• . a 0 0 3 3,397,~21 6,980,219 . • "~35,J3l.910 ~2,598.340 31,324.62~ 69,882,000 4,3&;,710,670 13,100,150.01 

~~~~h~';tti:::::::: -----8;600· ~:~~ --------6 ~~~~ - i,"ii75;OO(j----2;iiii.-ijiJ-: :::::::::: ~:~~~ U~:ii: Miclligan... .. 0 0 :.1 2M 37 62,00) 71,7:13..770 144,1(10 M2,7S0 .• 'Zl,32O, 160 I 81,1lOO,46 0 M\nb50tA.. __ .••_-._. I 0 I 0 • .___ 12 d,~~0 3 on ___.	 &~O(l :<1\.70

FirstMlssourL_______ 2 0 0 2 .• ._. 51.634 33,817,400 587:620 - -iW.\:ooii·-·--j;ii8i;zoo· 29,7711,220 S9,33~.10

F~lth~eWJersel'_____ 3 ~FH 3 2.084,072 8,801.t1~ . •• _. __ 6,208,880,940 64,800' 3H,~JO 211,700,050 6,176,082,480 LI.530,\J47.H Ii ~. F""I:t'ewYo,k. ...._ 4 0 1 a '~?',O,~," ~~,5.~" 1.. --;-;.,;-." 21, 14ll, 100 r, ~10 11,230 680,&40 W,;'(',l,l?O ~1,38a.51 Sooond New York .. __ 30 5 2 33 UL v 0" v,"' 62, HO, IH 9~P, 740 l,681,90~ ~,0Il7,~OO 45,S3J,7&i l3~.005,3r, Third ","ow YorJr _.... I~ I 4 12 1, M.'i, 027 3IUWO~!IO, 138 1,097,687,000 11/lj.41.~ 6,386,715	 H9,ooo 1,002, MO, 9!lO 3,277.052,94

.':	 I1ft,600 '.<00 Z FourteenthNeWYerkl__',~IE- 2 ~I ------------ 325 ."=-'r-=-""c'c"OO':-JC'c·c·O'~-"---'	 IH,~oo 3~~.00 Tel.al, New 'fark 51 7 ro 1,70r.357 31l8,9H 6&1,433 1,171,090, 70' t, 161, 395 7, 080, ~61 11,&97,340 I, 158, 268, 236 a, 474, 774. 71 • 1	 71\ 971, 7l~, 2{)3 148,353,266 473,705,276 1,614, SI'S, 9S7 n WI, 721l, \lOti 231, 275, 1~7. r,2 Norlh Caronna f='7F===oF__ G 11~'1t'~"~=;~'%'1J,"~,,~,oo;lj"~'~'~"~~~~~~~I;~;~~~:E~~;I~~~;~I:;jj~;~~I!~~~~ First Feuu3ylvanla	 --"F-----i'I---,.1--,' 'lOl, S30 6,087 1,869 r.o..302,330 337,877 105, 818. 376, 600 65, 268, 6W 195, 8Il5. M 

69,COJ 17,000	 7f~COJ Z

""" T:;::h!~~~~~:~ ',,__0I : ~I,--"'c.l'·c·-"'··c·c·c..c·'·1c..c'c..c·c..c·'·I -"CCCI·_-'="-I__-'="-I"'=ccccc", -------"------	 -'CCCI·__-'''-c m.oo f!lllta ~~~I~ ~03& 5.\lS7 l,1I59 6lI. ~31, 330 ;'(l4,877 115,,818 376,500 66,8U,5~ 106, 033.00 " 
•••

••• 

•

• -- ••

• •

126 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTE.RNAL REVENUE 127 

;; TADLI/: 2Q.-Leoj Iobacco uaed in mamifadurino ciOara, cigarellea, and tobacco and o~i •• ~8 0 •••• 6g~~ '"" ~8rl • "~".~~ d 

'i~-=.' ms ~~ ·

8f1Uff, calendar year8 19!1-19!JO ' ~s. li- • -...... '" s."": loS. ~. t. ~&l. eli '" ,.",., ~...... -- "" "

•

I 

>s ... "" '" .... ... 0_ Clpnuea !I • --- I ~.;] y~ To_ oi ••••••• 'g- - .~ ••• •• ~.. " BIld ""uti T,W "tf!1 "" !_ A~":::: ~~lo!:5 ~'":~ ~:ll ~~ ~~ ,.". Small " .. If ;;;::l:O ~~;:; i6; i § :::;"'~ i:,i;: , 

'-' ~~ ''''''' t'"§ .: .... ....~ ci ,,~

~'t:; .-, ° 0 p","" Alund, Pound'

, 1R21 __ ••• _•.•.•••.•••••... ItlLMS,09O 2.I'J6!l,\lIIlI ""''''. 1M. &2Il 168,2OO,8lJ,5 310,Mft,182 ""''''. ".
 

;; 612.2111,092
 
 11l22._•••••••••••••• _____ • ltO. sea, 27~ 2,3t5,ll'I6 

""''''' :II~~ 142.0014 169,4M,OOO 825, 600, M!l (I4~81~,009

, "- .~1;8." I' i : II;! ::iii 1023._•••••••_•• __ ••••• _•• 16?,1l37,176 1,016, :l64 1116,436 200. 238, 246 328, 86S, 700 1IIl0. 03~. 041 " ~.~ .; s:~~ :> IR24. __ •• _••• _•••••• ___ .. 1M, 11M. lWl 2, OM, 784 137.0'.10 217,662,386

m§ llr.M.. , __ , ______________ ._ ll22, 746, 280l lIro.ll&8,440 <l .,.. :: : :;;; ; 1026._____ • ____ • ___ • __ 147.6&1,;&1 1,470, 374 14,1,1162 244.170. 816 326, 100, 2m TIS. ~211, 613 0­ !."a "I ,II " d , " , II1'l7• ____ •• _. _____________ 161,(1019.119 I. 3:l2. ',Us lea. 4\1'1 267, H~. 086 !17.3W,lI77 T.l7, Mol, 16\1 :;;:.::;: 1\128____________ ._•• __ 1M, 0l9. 2tl51 I.Coo.(il57 "'~, NO.:36ll.lr.'3 ~I. 3lt, NI 7tt,'2!I8.'lt1I I:'t:i g~ ;; 149,II'Xl,llIf' _ I. ':00" 7:!2 87, e.n , oS" .g.. _~_!l ••~.'o... ~.'Hl~_ '~OO. 8 .. Po ", • 10211•••• __ • _______________ 810. 070. 0'l1 ?Itl. L7S.ll43 7(14. 6'M, 812 g,~ !1-. 1.,; .. ..;:~: r::>,:,.: 00 ,; 11130____________ ••• _. __ •• _ lro,S1ll,3j8 l.m740 ,,~ :!til. 4~ ll53 Nl.\lU. ...O 7'06.~, 100 '(i .S: • co --"ci J! .... : ... 

'" ~f1 1S6, 740, 910 I.lM.0:;7 , ..... ai7, &40, toM N:l. WJ, ...I 7711, tiOO, :zm

~o .. 0" 0<, • " 

.~" .~ 1 Tho lIQonLltre:l g!,,~n are unatemme(! eqnlvol,nL or all tlndl or wba<n> nYl. Hq1uel«ll ...1,1< 1m; .0•• it; I~ atemmod leal and "I'lll", s~.• u""d III Lho mnnof"""'", oroll:lII1 ond ct,ore".. ho~o 0000 ooovort.od W OU' ~~ swnm", "'lU!Vll1eo~ ilL raUo 01 31)ouuds .Lemwe(!, ~1C.• 1C 4 p<lunw unit.mwe(!. Con,otllion lor IV21 :a oi • ..,,"' ,~... 'I~i ..; ...-:: :~~~="',.;..... 

"i~' : "": ir'~~§ "" ",' 11f '. WM al tho rode or 3 1.0 5, buL!o ilio above loblo O~"'" compUoli 00 \bo no", bull. S~ !!t 

., --8~ .• ",.. : : ...

'" ..: Q, : , ... ~~ Ie< 10 ~DCI, to le"f u"",llo the mooufoeLoro of LobocO(l BIld soulJ, I'rlor 10 \9~, uooouv.t5Jooro.o:Wrw~u.e<l • 'c' ~.... iii bUilD obo'l"O tobl. on 5b'llTeo orO oompned 00 lh. 00..- boab. i 't:;~~

.~

,. = t~=" O' . ;;;. O"OJ 

~lOl.",_lll ::-is.", 0·•.. ~. ·0· t;.:>:i !.<l "jj_. i-. Sl:~_ Ell J TADLE 3Q.-Produdion oj mafluJadurtid j,o/)acco, 811uff, cigars, and eigarol!el,

!!t ~~ ~;~ ~~£ g=~ ~ ~ :~ ~~. 19 caLmdar years 19!J-19!JO ­ · I;) "" <'0 .,..... '" ...... ... '­ .., :3;::-, i" ..- .,- ",- i ..'.,.' ," TOBACCO AND SNUFF ,g~ .~ -, · ,," , , -, , 

f':"J' , ." ..' -:,-'

... ,

i

,-

'-,' 

:~

ii

j ~.

t~~h:lJ {; 1 i i i :3 :g \ ... i - ig ~;. l€ ~8_ -~1: •.,. - ]ii~ ! ii, iii i i - 1

, " "-":~

y~, PO,,, """ Floe cur Smot1ng SoolJ' ToW

lR21 ____________________ 

Il1%l•••••• ___ •••• _.__• __ lQ23 ____________________ 

1024 __________________ •• 

ll1211 ••• _••••••_________ 102tl.___________________

1927_________ •__••••_. __ 11lZS____________________

10211________ •• __________

1ll3O._.__••• ____________ 

1lll,3!l'l,374 ""''''.

120, 174,363

l2O, 798.430 Ill.477,OO~

1ll,3ao. ieo 101% 766,:1-42

loa, gl& 41&

IOJ. MlI, IN7 Il(l, 14', IN&

sa, 273, ~17

Po."" 

II, 2al,ro.'i

10,1l47,M7

10, II&, lS.I 

Il,IlllI,M2

9. N9.MIl 0, 1711, ll8ll 1,\l88,'lll1 

ll,~1,1l40

ll,181,M!l

i.6Zl, 71e 

""''''' 6,81l2,665

6.892.417

7,140,828

ll, 780,681 

7,l~I.2o&~

MISI,128

..... 6,lSd,aot

....'" 6,lIlll,410 

PDUnd. 

2:l2. 7:?3. 046

143.3M, 372 

2.U.ll4o. UO %46, 0IlQ. lJ7

;147.730.800 

24~ 4ila, SJ,3 

237. \IJ3, ~77

I:ll,l:!t,llli

'l25I. W, 163

mOll!., I&:J 

}'tIund, 

I-l. 68~. 917

38.130,400 

8~.m2lH

3~. 1llO. 0'26

37,I-ll.m

"""'" 40, Ill'l.l:2 40, 476, 38:l 

ti.l27.W

40, 11lA, Illl3 

p".."d,

aBO. ~51,1

410,~06,]

4I'l. 771l.!

41'.1711.,

411!., 87'l. { 

410, ~~ 7 

39l1.m.~

.......

881. 1ll9. 8 371, 71lA, 

"­

,

•

• 0" '! I ." " ,-, ,' ......... ,
 

·

, 

" 

• ."'" , ., 0 , '11"1", ~­ ! i i .; i ...- ! i..: _ .~ P " ",, I, .,,. ,. ,,',

I .i " ,.., ~<o " "" 

~. ""~~ II ;'E~' €i';;f3 -2­ ·.. • ." .;~ ....­ m"·­ ~U• p~'" £ ~..::. - " " , , .
 .,.~ , " " ,


ao ! !! ! i! ! : : :: :: :

~f : : :: :: : , , " " , " " " , _: iii Iii ~e·

, .

. : :: ::: , " " , : :: :: : , " " , i;o

,

, "

" ,.. ,.. , " ,.. , " ,..

~~ ;

,. ~E ::!2 ..

'j "II , ~g ;gi ; 1~ CIGA.RS AND CIOA.RETTIUI 8~

~j c.~ QjpnLJea i i ;, <. , y~ WojsblDimore WclSblllSllot Welibh>. 1 __ Welibll1ll DOt t:i.'§i ]' morl Lhen 8 mo... 11JluI3 : thae 3 pounds mo"lbuo 8

, 

.. pound. pel poDod~ per , ~t.: per 1.000 p<ll,l(ldJ PIIJ l.tiOO. : 

, .', ','" ','" .'. , -­ ,

, .... , .. ~!'i1 11121 • _ .NumtJa .Numb.,. .Numb.,. Nu",tJa ~-:l:i:i 1022. • ._. ._._ 8,12G.<w"W 

....,.

870. 48'l. ...748 Jo.~I~2fllI 6'l.Uio'.Oll.MIl 

~<3 • 122, 8M, 177 H.Ile. Wl 66.163.022.818 , " il~ ~Oro,2,j7,38ll 6£11>, 8£11>, 41lO 18. 005.1W1 66, 7l6,IMIlUO 

't:~ i ! 1 1 l i\ i 1 i I ""ji ~~1I7,6iG,4M MO, 114.333 1~ lll4. 2U 72. 711l, Ql;O, 0%3 ,. , ;t:s ll,i6:l.193,IM H7,089.l70 l7, 428, El(r. 8:1, 20&7, 100, 317 . ,i , ! Iii I, I ii, 1m!~~~~~~~~~~~~~~~~~~=~~~~~~~~~~~~~~~~~~~~~~ .. . . ll,41l!l.1l41,1:l~ 412.3\4,7116 lJ. :20. 7ll1l

~~ ,

, ,.,. , ,

, , ,

, ,

, , , " '" , " , "j 11128 _ ~511l, 001, lIOO ~aO.4\9.31lO 11,4:loZ.31lO ~=~~:~~g­ p , 

''''''''']I.~' " , , . , ,,~ '" '" , .l~= lQ2lj. _ ~87:1.18I,7ftl n~,5<l6,410 10, 41la00l HIl, 11ll. ro", MIl "0 Ul3ll _ ~Ill, 533, ()(2 n~,!i80.~ 0.a:.'l.4liO 122, 8'l2,1IIlll. 848 ~sw,81lll, 418 3S3, Ql;9. 1Rl0 7,-, 0"..5 

~,

g,;;! il ~iii!l~ii~.t 1 i\l 1::13. lin, Uli. 21' o " , , ,>0 , ,,<I b , " , ~~~ i:::it; - " ,-"'. ']I" <I ' " , 

~~ 'ill It!! ... S~ t ~~ il i ~§ :.i iB'~ ~,. OompUI!d from ~=3QtI of IICDlJDOI.I prepan'ld from manufo.eturcn' 10Ttlo""",,, Uld monlblf .....,.".. I~ u :~ 0 t>o>o Z -~ ~: -- ~i ,0. lll-<I und... I.h8 Uullo8d S",W lul.eltl&l ..venue iBwa. For I.'l"OdU....:l wand '''''OVlll! 10. domosUo

g;. ~~ OOlI:RIlDpLWn from !Joodlfl1lf111,l1,u!nl:turln&: WUOM"-"'l, Ala Table 25. '. ""'dOl ••t

0° l Ilii i!~ !; i ~J li J~ " "". il'9 .:: ••-" !~~~ ~J! ~~! ~>
------------

128 REPORT OF COMMISSIONER OF mTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 129

TABLE 31.-SummaTy of opeTalions oj manu/achtTeT8 oj tobacco an-d c1gaTlI, calendaT 

yeaT 19·'W-Continued , T ABLJ: 31.-SlimmaTII oj operatiom oj manuJaduTeT8 oj tobacco and cigar~, caleflunT 

year 19S0 

NUMBER OF CIG.-I.R MANUFACTURERS, AOGREGATE NUMB'RR OF omARS PRODUC'RD. OLASSIFIED AS TO OUTPUT. AND PERCENTAOE OF TOTAL PRODUCTION, 

OAL"SNDAR YEARS 1m AND llil5ll 

MANUFA.OTURERS IN BUSINESS AT CLOSE OF YEAR 

TDl)~_ m&uut&el.uren ClgBr mlUluf"",turers

l"roduclng­ l"rol!uelnlt­ Larli:e diU" "",el 0.'11 nly • G. 180
 

Twbt tob!cco e%e!wlvely . __ . ,• SmiJ.l ctl!Bl'1 U<llwl 0'.1 y __ ._ • .______ 0
 

Ylne CIl~ tobl;reo ex.1U'llvely _
 

PluB k>bl>reo lUe!wlvely _ 

8moJi clpreUa:I uelLL&lvely___________ 63
 

Smoking tobseeo excluslvely ."
 

o ,~ 'l'wo or W<,Jnl klnd~__ .. • 1M
 

Bllnll ""elusl"ely _
 Two or more klnds _
 T<.JlaI. ." •	 • _______________,15,307 '" 

Tol:al. ._._ . _ BIB
 " 

QUS&I menntactWWll e:ccept perIque :liS
 

Perique producenl aod d.."J.ElI'lI_ _ /ill 

Total_. ._. •• _ J.084 

NUMBER OF TOBACCO MANUFACTURERS, A(](]R'R(],\TE QUANTITY OF EACH KIND
 

AND TOTAL OF ALL KINDS OF TOBAOOO PRODUCED, CL.-I.SSU'IF.D ,\S TO OUTPUT,
 

AND PERCENTAGE OF TOTAL PRODUCTION, CALEND,\R YEARS 11129 AND 1100
 

_~===r~==-=-=-c~~=c=-=-:=-=-==:

"" 

Output 01 tobacco	 MauufaetllJ"'d tobacco produced. (pounds)	 Number ­


of manu·
 

factur." Plug Tw1lt Flna cut SmokIng Soufl Toll1l
 

'" .. 

"

" 

'.11 

" 

.. "

.. 

.. 

"

Numbar Qf moUlu- Apgate dgar productlon Par cent 01 

faeturen total pro- duo:Uon 

Output of clgars -- , 

D. Iucrease (+l >O~ "'" ,- '"" >OM or decrease '''' .. (-) 

------ - Under Z50,000______ .••_•• ;,421l ~, 752 on ~,006,012 230,959, 152 -37, OW,!IOO , 250,1.00 to 500.000•••.•___ ._ '"' ,,. 500,000 to 1,000.000__ .••••• 

9~, 2&2, 30( 76,933, 0\l3 -15, 32ll, 211 1. ~2 •

'" '" '" 131,8\18,575 103, 341, 185 -28, 557, 391 '", ,- 1,000,000 to 2.000.000. ______ ,~ 11f, .. 181, MIl, 559 165, 003, 831 -15, 53~. 82ll ". ,. 2,000,000 to 3.000.000_______ " .. • 172,49~.UI1 WI.~,'!OO -2:1, 959, 011 2.M , 8,000,000 to 4,000,000 ______ .. " , 167, i97, ~33 H5,024.~I' -2I,873.6Ig 2.m , 4,000,000 to 0,000,000_______ " , 134,263, oJ(, I 12, i67. m -21. 791l. 292 '00 ,. 5,000,000 to 7,500,000_. ___ "_ .. " , 327.326,153 2\15. 77!l. i97 -~I.547,fj/jIj ,\ O~ ,. 7,500.000 to 10.000,000______ " " 32.1, 236, 303 199,1)('1).722 -126.17~ ~1 ,~ ,. 10,000,000 to 20,000,000._ •__ " .. " 870,041,031 on.Slio ~n -197.S2lJ,WO I~ 35 U . 

20.000,000 to '0,000,000_ ..-_ " ~, ns, 2\lO. 5:13 

, 803. Ml, 468 808,08I,B-17 +4. ~30. 369 123a " Over -40,000,000 •• ____ ._. ___ 

'I'otsl _______ •_______ " " , g, Mg, 813, 467 -lOS, 522, 9U ~o1-69 ... --

8, 378 7,552 .X 6,518,533, M2 /0. ~lI3. SIlO. 4ll' ~2-4-;-~ 100.00 '00. 

TABLE 32.-E:r:porlo.iion in bond oj lllanujaciuTed tobauo, snuff, cigaT3, and dqa­

~---I- Teiies, year en-ded Jltrl8 30, 1931, by collrrlioll dis/ride

trlld.r~,OOIL . ..__ ~1 24,(57 2M,525 ",'Ill 3,004,123 00,104 3,~1.1I08
 

W.ooololOO.(IQQ. ., 11 18oM1 165,812 1~020 008,02& 1,1~S.109
 TOBACCO AND SNUFF 

100.000 to 'l-':lJ.IJOO_ ••• ' 12 ~123 611,022 .. 1,301,335 14,315 1,931,7~5
 

200,00010.';00,001.. •••• __ 11 '76,5151,800,i50 133,'59 3,508,850 27',285 6,lW,0ll4
 

000.000 to /o,[1(I(l.OOO_. ___ 15 4. 2Il3. 810 1, \l.~1, li31 ~71, 2H 16, 765, OU 2, 4sa 008 2&. ,~s, 087 TOLI·pald Una!? OVON,OOO,OOO __ • __ ..... I~ ~1,926,700 3,31l8,163 4,31lO,533 203,783,951 S8,26~741 341.,[;01,178 Uuac· !l.amoved f~r and re­ QOUUlOO Dlstriat oouutad [or .xportat[on Exported lUrued to lor luly I, Tolal_._._. __ Jul~ 1, lnaO during yeat . __ .____ I.O~ 00,744,046 8,187,608 5,5S5,620 22Il,'51,8U 41.127,458 381,ooo,MI factOry 1931 

Th,,,,d. l'm..nd. Po"n411 Poundo Pound. '''' First Calltorn~.__ ._ .. .. --- .. -.- _.1_ _._ "W n" -_ .._-_ .... 00 DlI1awars . _ _ _ . ,.~ 1,800 I Und.rro.ooo _ __ •• 862 34,05(1 223,370 17,033 2,009,935 86.1ll9 2,i31,M3 11, 22~ 10, 858 -_. __ ._---­ I, 1>35 

ro,ooo \.(> 100.000_ _ 22 105,255 266,328 1,126.251 63,437 1, MI, 271 I:i~~J~u;,~I~::::::: • 102, 49~ "'" :::::::::::::::::: l~: llU, sa~

1OO.OOOw200,OOO.__ . __ 15 3,5110 605,130 141,882 1,68i,257 __ • . __ 2,3M,S« JrIl'St Mlss'mrl. ... _.. __ ...... __ • __ 78. 250 l1li0, i2ll 007,466 ... _------­ I~~~ 250.00010500,1.00 __ 10 1,il81,C'lO 1,'7',207 .w.m 2,227,762' :m.a26 5,iOO,653 F!nhN.wJIllSl,lY • ._.. J1ll ~O ,~ .__ ._--_. ­ --.- -----_. r.oo,ooo to 6,1.00.000 ••• __ .___ 15 3,723,099 11. 8MI, 724 927,068 19,315. 3'JO 2, '91. 631 2S, 310, ~72 8000nd New York_. . ._.. 600 IO,U~ 11,0;5 _.._._.._-­

Over 5,000,000 .___ 18 81,026,432 !, 200. 957 a. 9~, 1169 205,lXI9,ll28 37,852, MQ 331,726, 42tI Third N.w York_._ .. _.. _ 10,151 102, 898 100, 8~6 ------_._.­ 12, 163 North Carolina.__ • . __ . __ . __ 0, 10 ~92, r.32 289.86~ 11, \J86 

TotaL._...... ~7 1S6,m.5171~!i,089, 410 1232,013, m 40, 7<loS, SllJ 371,765, llOIl ------._--- FIrst Ohio . . .___ I,OQ3 1~,IU 1i,027 -_._-_._--­ Tw.lrth r.DDsylvlIDm._._ _•...• _ J,48O 1,'80 -,._...'-'"' _---­ Tenn"""'e .. •• . •••••••. _•• _ 2,910 ~, 910 ._--------- -----_._-_.­ Vlrginia_ •	 • . .. _.. 222. 4;3 SUMMARY 2, 272, ~n 2,2W, 039 235,602

Number 01 manufacturers I Peroont 01 total 

1n",...... 

Odtput 01 tobacco InCl'8llll. "" "'" (+1 cr 

(pcUlulll) (+lor d""......e 

"" "'" H ,=- '''' '''' 

(-) 

--- --- Under 50,000___________ ~, M' -.. a, 007. SOB Z. 431, 1M3 -1, 01:>. I16Ii .~ -" 110,000 to 100,000•• ______ " ..

.. +. 1,I\I6.lllIl 1,561,271 +M3,I62 -" -" 100,000 to 250,000_____ ._ +' ... " 1,1131, m 2, ilM,S« +iOJ,tl49 -" 2110,000 to &10,000. ______ 

Over 6,000,000_. __ ._ •___ " -, J;m;~ ~400,~53 -7118, ~1l l.ea ,-~

1iOO,ooo to 5,000,000••_. __ 28,310,872 +t.84~ 7Sti .. " "	 7.63 

MI, 7M, 178 831, 726, 426 -10,037,752 89.69 

Total __ •__ •___ •__ ~," --

".~

'. "" -.. :l:51,ooo.Ml 311.766, lIOII 9, 300, 632 ".,,, 100.00 

W""t Virglnia" •. 4\131, 1,920 1,810 n," 

TotaL._.. __ •	 . ._.... 343,1261 '" 3,8l9.420 3,764, li3II 397,932 

CIOARS WEIOHINO MORE THAN 3 POUNDS PER 1,000 

Florlda	 •• __ _ Number 5, 000 Numb" la9, 8M Nu"'brr 13', W Num~" NlI"'~" I,~ '. "'" ~~~~~ooi...~~~::::::::::::::_:::-- ------·~:CiIii· ~~ :ri:~ ._.-_ FlrntN.wJ.~r_. ._ 8,000 B2,~oo M,toJ 1 _ 16,500 FmbN."'J.~r_. • .__ 9,000 200,825 lW,Ol~ 1 _ 11,760 

F""IN."'York___________________ 1,000 2,000 3,000 .. __•__ .. __ ..' . __ .. Tblrd N.", Yorl< • .___ __ __ 5,000 5, 000 .. _••_ 

nr., P.nnsylvanla ..__ ._______ 31, 500 318, 221 iI3O. b~j _. 19, 200 

'['......['11 PeDD'ylvoUlls .. • ._ :l.W,5OO 24~,5OO __ .. 10,000

Vlrgluls •• __ • ...- .__ 1,000 70,800 6J,llOO .. 10,500 

Tor.o.l .• • • 57,500 I 1,0111,701 1, ~~. 201 l,II.IO 

1 

ll2, '60 

':I. ...........
 '-',:' :,>	 '-,'-'" 
__

-----------

• 

130 REPORT OF CO:MMISSIOI\'"ER OF INTERNAL "REVENUE 

T.U1LIl	 

retlu, 

32.-lliportation 

OIaARS 

lIear fl'lded 

WHIOHI:-rO 

in 

June 

bond 

50,1951, 

NOT 

of manufactured 

MORE 

by 

THAN 

coUWi.on 

lobacco, 

POtlNDS 

di,tricl4-Continued 

8nu9, 

PER 

cigo,r8, 

l,ooo 

and ciga­ Dl.lrl~1

UUIIc­ connled lor 

July I, UOO 

Remo..od rO! 

Il1partMJoo 

dorin~ )'....r EqIOrloOd 

T~d. Une.c­ . oollnt.ed ~urnod to for July 1, 

facLory ••• 

V IrKlntn. _______________________ ._ Noml.l<r 

"~

NlJ'IIJJM.r 

17,lIOO 

NlJm~<T

)3,800 

N"mbu I, Numb.. ..__ ...--_. -----------­

CIOARETTES WEIOHIKO MORE TUAN 3 POUNDS PEn l,oo:.l 

Numb.. N"nh Olll'olhlll. ••-IN'-';;;;-I a,ooo 126, 300 N"7'~~r300 I__~~~':.'__,I--::~~~~~._

CIOARETTES WEIQHING NOT MORB 1'UAN 3 POUNDS PER ],000 

FIl'III CoJllomW___________________ ._
 Ke.nloeI<Y. _••• __ •••_________________
 l'lnl~ MI_orL____________________ 

FlfUl New Jersey___ ._•• _. ___ •• _. __ .. FIrst No,.. York _____________________ 

Bocond Now York_•• _••••• __ ••• _____ ThIrd New York ___________________ 

North CnroUIlll _____ ••_•• __ •• _. ______ Flnt Peunsylyl'.Il1ft._________________ V 1rgIn1ll_____________________________ 

TotaL________________________ 

.h-,,"'bfr N"lIl/i•• NlJmbtr ~. (2O,.lOI 47:1, sn, OOJ ~&l, llM. 000 

4,0Il8,000 110. ~IIO. 7M 1W,%7I.~

,,~ ll,t72.2"lO ~.~Il7,220

1,0"....5.oo:.l "",oro :!6.07'J, 600 -- ---_.__ ..­ OO,~ .......
 ~'''' O,l'lOl,lOO ''''''0

,... IM.:D.l 1%7.600

57,3:10.500 I. '110, 401, 212 1.~75,G7~i12

..... 3-19,300 3-19.800

100, 112t, 200 I, bQQ, 2l, llOO 1.607.182, 770 

178, 634. SOO 13, 710. lKl. 27013, fiW. 512. :ISS 

N._ Numb., 

....-.-..-­ ,",'" I1,2tlS, 

""... lOS _._. __....------------­ 945,lOI

--_._.,_ ... 17,000 

----------- ',oro 

.. _.. __ ._---­ ,,~

lr.!O. oo:.l n.7llll,tiOO _. __ .._----

107,2l>EI, Ii&I 

1112, 11ll,688 

1.68.5.600 

"... oro 

PERIQUE TOBAOCO, SCRAPS. CUTTINOS, CLIPpn;OS, SIFTINOS. Jl:TC. 

First Cll1lfClrnll ._ l'ound.r PoI<~~069 1'01<33.'060 I..:.o_~~~~. ~~~~~ .• Kentucky••_•• __ •• •••_._. • .___ 1.0Ulg!Rno . • • •__ ••• __ a, 617 

MflS!lllchusottll_._. __ •__ • • •••••• •__ • 

SI1tb Ml5sourL ._._._•• ••.••__ • ._._ Flnll New Ierroy __ . . •__ • ._ .___ Flfll!. Now lersey • •__ •__ •__ • .________ 

Socond New York ._:_. "._ 

Third Now York. __ •• _. •__ • . __ .------.--... Flnlt PeullsylvRnla • •• 6,106 Vlrlllrllu. ._._ •• __ •• __ • •__ • __ • .__ 

TOlal.. • . .___ 9,723 I 

a,737 

liS, 376 

I. WlI 

I.M4 

2. 610 W.8(I,1 

~. 009 

2.210 

106.137 0.200 

US.9l31 

a.737 

121. 127 I. 078 :::::::::::1:::'" 1,604 -_._. __ .- .,-_._-_ .....­ 2, 010 --...._._--­ W,803 ._-_.----.-1------...•·­ 4.000 --_._..__ ... 2.210 1 1 .. · __ 102.165 ..._•••••• _ 10,078 1l,2ll0 ••• •__ • 

~2.j.O~2 ._._••• __ ._ 10,9'" 

CIOARETTE PAPER HOOKS 

Numbtr	 N,nnb.r Nu1llkr -I N._ I 

Second New York-.----------------.l 7~7.MO 711.600 '''00	 .":~~~--l "'"" 

CIOARE'I"I'E TUBBS 

N.,.. I N._&30,<00 IN.-I _•• N"mbtr • •• _ Secood New YDl'k •__ ·I··:'::~~ 1 ""~

.. "'­

REPORT OF COMMISSIONER OF INTERNAL REVENUE 131 

TABLD 33.-Shipmt/l.l aT delwlrrllfrom faclcrlJ in bmw, for we aa e3a etor&!, of 

manufactured tobacco, Ilnuff, cioars, and cigar~UB, lJ3ar ended JUM SO, 1991, 

blJ collectian difitricu 

TOBACCO AND SNUFJr 

Tu.jlIIJd u.~ Rcmo,edlor De1lvUlld 5eIl swIm ""'_ w m~ ooonl.ed 0""'. 1.<1 war.... .~.. for lull' dnrlng ye:a:r 0­ 0'''"" w ,~"" I, 1931

Jrlnl llUooll ._ 

KllIltUoJ;::y. ._•••_._. __ ._________ 

JrJr!;L Mls!iouIL ._ Non:h Cnrolllm..••••• _••• .___________ VlrgloJa .___ 

TOLsl.. • • •• __ 

Po"...u W PD"nd.r Po""d. POIIILd. I POlIlIIII 111 :m
 114.'1 96 !lll2
 

3, Zl4 1i78 1.61161-----------1--.-...-.-­ 11. gn 3,!>6lI 8, 3M 0 oi2 2.170 518 1.M' Q8 

17.728 4,871 1:1, 71l 0	 1-&0 

CIOARS WEIOHINO MORE THAN a POUNDS PEn I.oo:.l 

N,,:rnb<r N"mblr 

~~;~;:i~i::::::::::::::::::::::: lE: :::::::::::::: ~~ ~o", CUll.lyl Jm~y--.-.----.--.--------- oll1a ._.___. N~ -------------­ __ • 

Totnl..._...... _•• _•••• u_u_uu 57,500 ._.. _.. 1 

N"mfI<r 

l5 

So 2, 

~7.6OO

N"mbtr 

1---------­ __ • 

I N"mb<r 

-1--------··­_ 

CIOARE'I"I'ES WEIOUINO NOT MORE THAN B POUKDS PEn l.lOI 

Flnt Call1llrn.ln.•• . __
 Kcoluck)· •__ •• _. __ ._
 

~d~:wJY:f:::::::::::::::::::::- N Drtb Cnrollna._.____________ Vlrglnla __ • •• •__ .____ 

N"mbtr .i\-,,_ 3Il, Bbl', IiOO 34, 126, 600 

240,lOI 15.lOI 

5,~~ 3,W;:~ Q7, 815, 200 :no 76.\ 200 

67,1(15,000 ~2,66lI.oo:.l

TotnL••••••, • ._____ 'Ni, 256, 000 1 112, 6Gl, <00 

N"mba N,,_ N,,_ 2, ~. <00 ~I. oo:.l ~o, <00

205.lOI ._._. __ ••• _ 2Il,lOJ 

2,0M;::: ._._~~•••_.~~~~~ Il3, B40.lOJ 210, oo:.l I, 600, <00 

21.5OI,1iOO 711.200 2,015,000 

1i9. 837.1i00 IIQB, 200 115, <00 

TABLE 34.-lVithdrawo1.8 from bonded tobacco Bea Btores 1OarehoUB~ of manufac· 

tured tobacco, 8nujJ, ciuarB, and cigarettee, lJear ended June SO, 19S1, by collcctio,. 

districta 

TOBACCO _\ND SKUFF 

Flr.;t CBllfornlu••••• • .• •• •• __ •__ • _•• __ • I. 125 I, 100 7 12 Sixth CeUfufula ••	 • 100 12ll •• :u 

ti~!~~~~.~~~~~~~~~m_m~~~~-~~~ __:-::::-:::: 1m k~ ~~~~~~~~: :::::J 

Total. •••• _•••_. •__ •• _•• __ • ._____ S,~30 8,252 7 ISO

nemovod 'lill·pllid Una<)·

Iroill WIU".... Dellverod or r.... ""uoted DLoLrlo~ lUlUS"" dur_ !<>vwol:l turnlld to for July 

log YN" lRclory I. 1931

Pound. Po"nd. Po""a.. PO.lna.. 

CIOARS WEIOHlKO ~IORE THAN a POUNDS PER l,oo:.l 

Second N"",· York.__• •• _.. .. ...._! N"~ I NII"t"::oo I_::~_~_I N"";,~

CIOARETTES WEIOHINO XOT MORE THAN a rOUNDS P.J:lR I,oo:.l

Fl...l CIIlIfOl'tlIa __ •• N._

Sinh ClIllforuill._•• LoulJ.lnDO • 

Ml.f3lland ••_. Mossa.thn."U.li •• Second N"", York_. 

OregOD.._ •• • 

FIn~ PIlII.""l'lvo"l. ••••••• Vlrglola •• •••••• WcsbJ"R'''O.. . 

•__ •• __ • • ._ • • •• _•••• ••

•__ •• •• _. ._._. • •• 

._ 

._ • • ._•• _. __ . •••• __ ••• _. 

•__ • 

N"mb<r "",,,oro ll, B2,lOJ 10,1Z7,OOO 

6,&rl.ooo 

=,~

28,V5l.lOJ ~.~

:1,67:1.000 

1,325.lOI 

I, MO, lOI 

_ 

_ 

_ 

_ 

"'

3, ..12:l, oo:.l 

9,1loI7.oo:.l 

6, 106:1, lIOO 

26, VI5, "'~lOI ~.~

:1,676,000 

1,146, lQ) 

1. MO, lOI 

N'_21,lIOO 

180.000 

IN._111.<00

~,'" "'... to. 000 ,,=fffi 

Tot.I • 7ll,S18.2OO 7'l,.a:lll,000 21,000 I 'l,.967,<OO 
• 

• 

• 

• 

••

~.!"~ 

§ E~g

"~I-~

.' > 

" "1"0' J:l.,,~ I_~~ § ~~. § 

? 

" .. • p J:l.:-? 

§ =~

•• 

- 0 0 

,­ " 

" _~ro_~ .. • 

§ .§§ 

j~

,·i

I' 

a[ 

~~•• 

...... "d "dt::l

it;llSgS [ 

01 0;;1",g: 

!~i iii! i:•i 1;': ,: ! g:~: g : ' : ,,: "Ii: • 

:: i ~i flO : :: :' P , 

.~ p~ , ·1·, j;j$F 

~S8 " I!~ •·" 

., , ,"0 " 

~.;;~ .r:; e~ ;<" "•"S o. 

-

,-

, 

;; 

.. '0 

~~ •

-,

.'

, ~§M

J" ;;~

J • " ~;l , i 

~5~ 'I•·

•.

-,

• " l •• • "" .~§ •

§ Eli' 

~~

e 

> o

"
 •S••

" 


 

p,"~ .. 

,'~ § i1 •• "

;; 

• •

• " · · .. ;J ~~.,

,I.': !f ~Al ".. •·
 oo •• 

t:<;:~ § • ill;; • 

ii 

•

f.l ? ~~

. · -, .~ "J!llf • "

~§§ • ~". 0 I!.. •B~ " f, ?

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•• • 

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f -~. 0 ~ft " h, 

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l• ~~}:~?l~ ~!~:• §~ ".'~~iI ;.f,l~~~.~ ~~i • .'"j!'~ ~2: ~p~ ~:=. . ."': ~}l~ ~~n~. §".oJ] ~§~

;:;i'J,..~~ .•. P.

~".""" .;J.P.1l mm 8~!:3&;g ~~t;!o~

-'--~-------------

-... "dlj 

I 89 ..0" 

}i!Si 

• [: ~iS- m , W'! • ~~! ~R • "'~ : :: ! ' , , .. : : : '. 

;; ~a:

§~i .e .~

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"""C' r~"

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i=E.!"li': :"c

:, i\ :: ti , ~~.. , '" : ': :: : !" p -., • .~ 'I~~~~ •l·- "

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-, ,

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~~ rP , ~. , 

, j! ~h

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Jj~

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•.~ • ?

• ~~;; M 

••

.~ l' -, ~~. " 

l' H 

H EU ! 'l 

i:j ...... '1:! "tlt:l 

d• SgSSS"!ll"e:o 

",,"~5"o:;=a i: ol !.1O[f I;<j:~l ~Q.'r=o • 'lIb: I'! • ~=;:<,,: si s= •

: ~~!Ji !!q g~ , ~. ' , E,. g .. ' ,. ,.' ,," .... .'1 : .: : : .: . 

.," 

ro ,. r ,.

" 

" ,~ l~U~ ;; ,$ ,~i " ~~i § -.. " "
 "-., "

,'. " "." " 8 ? ~~ ".ml • l -


, §~ ' , 0 "I- Ii os. a I Jill _ .....r w

!O .0. !il~~ liOt;;t; •
 

" " 

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s. .. ~o 0 

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" • ... 

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g.a. i1 ""'
 

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 '" 

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.. -~~ ii......... ..
 ~~ fi~~ " 

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.:.",,!-' r ~! P

"
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•• 

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0 

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Ii ••• e • _~_'ii;_'"

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Ti ;~ • J 00 '-i ii ~ue m .. r ," 

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• 

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TABLI'J sa.-utl! IOM~" tmpol'"l~d by rivar manujaClurer,) to/weco manujo..:tur~r,) and dtal"", in 1M.! lo!talto, cal~"dar year 1930, by coll~clio"
 

di,triels and by Siale, ­

0­ '" 

UDilamlJlel1100i IlJll'ortc<l by­ Stommed loo! imparl"" by- Scr.p t<JbllCCO Impcu100 byc,~ Tob"""" C"", Tob.ceo De:aI"'" 10. mllllu!,e· maaufao- 'rataJ mADU!lI... mono/a". Total 0 To"' '" ,.., ,- ,~" """" '"~

0 • 

.f>wnd, PIlond' .f>wlld. PmInd, .f>wnd3 Pound' .f>wnd, .f>wnd, First C.lItornl•... _...• _•• .. . . I. too. ~sa o. J21 ~2. 104 I. 4SI, 07S I~T. 008 ,,~ """"~ 1.'Ia,M5 """"~ 18, flO] I, MS. Olll """"" I, ro5,62A • 

33. 9~O '"' 7,726 41.685 1,827 ...._------ 1,827 C 8l:Ith C.moral. ------..-- --------I-""=';:.c"'c.'+--;;-~~::_II='=''='+_;;_~'c.~Oc'"-I--=c::~I-_:::=~1 0 

171. 0Il7 ,,~ W.~ lO7.3S0 20,330 1.1i8~. 021 1,608, Slil 

Total, C.l!fomIL. ---- -------------- --------I~:"".:ro.;;;;'""'1-~~·~'~"'~·-I-='~:'"'·"-I..;'"'".,~'~'M~'+..;"''''"r~='~~1 CoIOJ"lllo • __ •••• ._. 6. J7S 6. 37S -_._._------ '" ......_---­ Coun!rllrtlt. . . _.. _. 70.. 257 70. 257 

-----_..-_.. '" M' '" ,"00 ---'---"-- B.7oo DeI.wl1'll .. .. 47,272 __ ._. . _".____ 47.222 '" 

Florid•.._. _. •• ... WI. II(J3 I,28:\, r1/7 __ .. ::: 1.400, 080 ---2i~;~i:i- -i;iii2;iiir '" .-------- --4;978;"594- -i~656;U2- '--"i,"m- "i~ebii~m 
 

O'lO/'lI•.._.• . _. _•• _. S, 707 __ •••• .. 3, 707 61,778 •
 • •• 1i1.778 • ••••.•.... __ ...__ 0

, Flm llIlnoU•• _...._. _..._. ••• II. 621 2. 1M, 67~ ...._._.__ 2. 167, 007 131,574 312,367 443,\131 HI.MII 1l\,1>1.2 26,~ Itdlao•. . .________ 42.0sa 107. BIl3 .______ 2~0, 643 30-1 • 304 , __ ",_" • _ • ~':iuciy::::~:::::::::::::::::::::: :::::::::::::: I, nt: -.. -64":ii:i:1" .-------,- I,d: ------------ ---. 8, 28.5- - - - ---- -••• --ii:285- ----------~ _:_::: ~:::: :::::_. __ ._ = 

LouI.IM'. __._....... • •._ _.... 1l3,4S7 11.1,457 ------ii~m- 170.425 180.:202 1(1,381 _.• __ .. . I~.3nl 0

Marylond_. __• ._ 30'l¥J7 124 30.731 4.0&5 16,387 10.452 C~ .___ IMl

MMUlChusaltll•.- • .. IC2, ~24 83, 8~0 ~A3 IA~ f007 st, 2W 376, 706 11. 746 472, 761 62, 7118 11.\. 343 1as, III •

Mlchlpn_ _ _ 62.826 7~843 2.398 142, 067 Btl. 746 71. 60S 913.2.'14 8,IM L8B Il, 71>:l , MlIlo_tft . . __ .. . 851 851 522 BPJ 

FIrr;IML~rL .. .____________________________ 167 nl 6,883 1I,8(l1 24,071 24,071 ._. __ 1 4.01D ',~IO

BlIlh MissourI. - - ---. -----------------------·--- .. hml=..I-=:j·~'..~:~~~·~"'~t~~·~"~·~::~'~"~~;' 4.1'2J 17.19!I ~::.::~"~.~~~,i~;~~~'~~~~~~~"~"~"~~-~--~-~- H.342 -~-~--~-~-i~..~-~'i'4.~IO -~-~'-~-~-L--~-~-~..~-j'-~-' •

e 

Z=

Tat.al,MlDlnrl.. ._. ._.. _ 6,W1 11,473 ~.f46 38,787 ._1 "'~l~

FtnJ. New J/!I"!I&y._......_..._. ....._ __ • __ • • 61, m 61,872 sos. 332 308, 332 " 

I"lfth Total. Ne... IfI'Ill New -------------------·--------------I--='C'"""""="+_""'cc='::"+~~~Ij'i""~";· Ieney___________________________ 2, N8, 746 367. I; 3, ll6, 131 ,1.-:--:-ti108, Os,;'j-"';- 20~'~-~"t"~''''; 2, 066, 536 1~~~~::j"j'"";~""~.jj~~~~jjj~ljjf~; 2, 174. 832 

, 

Ftnt New York .....__ ._-. .._... • lOll 0.0" I. :?:Ill lo. 352 3, I~2 ~~', ~OO'.I----'-"- .;~_,- 23. H2 Beoond N~w York .____________ 7, ll84, 671 u. JM 31, m ll,fIl\O, 010 8, 10-1. 2.'13 ... u ,.,!l, 137. RhO 

Third Now York ..__ .._..... _.._ 0.437. ~13 172,848 6. ~lo.161 l2. \'10. 062 ~1Kl, 030 3.23G 13.2<11, fl2S 

Fourtoonth New York.____________________________ '70 B 473 :1,0""' 3.2O'l 0,174 

Tw60tYolllirhtll Total,NewYork New York . ------- -----. ----t~~'~·~·~':I-~-~-~ H.439.40S m,ll.ll ..~-j--~-t--~-~-j--~-~--~-~-J- 82.b02 ~~'~·j·~'tl~~j~~'f-~--:j-~--~-~'~·~'t·~· 14.&97.\10(1 21.021.34~ J~\.m ·~·t- :4.873 '~-f--t't~~~~~~~~'j~~i~t~~~i;~i~t~~J;j~~~j~ 21,431.470 

- ~---, - N(Ir\h Clll'llUo. n_n n_. . 27, 04~. LllO M. 113 T.. 112, 703 4, MI n n___ 4. 1J.61 nn n_n _ n_ 

FIrm Oh!o_.. • _ 7, /1lJ ~~~~ V, +to lUIM 491 14. 0S5 !~~! 100, 737 TeothOhlo__ • ._... . __ 11:8,!i'17 21,4S! 13O,lU 370.016 370.015 46,673 536,516 M3,IS9
 

ElibteenthOhlo__________________________________ 2.l'6lI 2,;'MI II.G1'2 .. ·----ii9 11.691 932 .l,624 6,6$
 

Total,Oblo_.- ... .. ..__ 118,!J&l :l3,74~ •..... _ H2,;t!4 3tl3.ISI ~1O 395.7111 47.005 6lI2,B77 740,4S2
 

F1mP~Do5)'I nla.. • .. _ 1,231.042 ~~676 .• _ __ ._ I,71J,618 8,3~1.:?ll1 612,719 8,074.339 12l,393 7O'J,406 832,859 Twlllth PoaoS)'lvtwl...__ ._ .. . ._. ._. .. . , ., __ .. __ 4,MS _.... 4,MS 

Tot.I.1'1ll05)'I'I"UI.__nn_m mm_nm 1231.042 4B2••\76 __ • • __ 1,713.6IB B,3at.~nl 612,719 3.~9 8.974,339 127.\161 7OO.~1lII 837.4T.
 Rhode I'land .. ..• ._ .._ . __ __ _ . 873 B73 • _
 SOlllb Cnl'(lllnr..._. •. 82,400 82,400 ._ .. . . __... . _ . . ..•__
 Teonll!SllO.. _ __ . 147.5S5 1170 __ .. ,__ 148,525 m 223 .__________ .. _
 

Ji"Il'IIITN"u. • • 171,63~ 171,635 _ _.. 1.407 1,407 63,Olt ..__ . :::- 03.0H
 

Ulah..._•• __ •. .. ... __ .. .._... • ........ • . 16. 780 III, 780 I, 102 ._.. I, 102
 

~r:;,,~~:::::::::::::::::::::::::::::::::::::::::: '-9;805;349- ---~32,-,;iB- ---27~rn7- -iii~zro;7~,i- --';~W9:Mii- 17~~~ ------jiS- 6.~m ::::::::::: ---i3i~oo,;' --ni3i;9ii
 

W~m1n.•• ... • ._______ 12. 115 1Q.170 31, m 0.001 36, 7~1 =l¥j¥,+"'••"'~..,~j~Fij~"~.~'H"''''''~~."H'''''''f'.''jj.
 -rotaI.IV30. •.... _.. _. _ 5V.259.2Ot 6,nl3,02ll 174.257 6,),226,457 37.W3,4:'1 Q,Q.\(l.2f1I 43,341 47,037.020 3468.166 6,~~~ 10.434,815
 

ToW. Im 8.'i, 614. 2~1 4.913, 3M 3211, SS7 !IO,8M. 41\01 30, 741l, 029 7. los. 910 -,.~"'.ii_I",'c' '"""'~.""f.,m=,""""~I~.c""="~e''+ """"'''''''':,
 

bU:_:::::::::::::::::::::::::::::::::::: -~~M;OO7- ._.~~~~. --i~2~ocil-25,"ii27'-m- __ :~~~:'.~~~ __ ~:~~~ . ~~: ~:~~_ ---,i00:,i48- -i;ii,i2,-0i5- --2;~iii;473

TABLE 30.-Dealcra in leaf loba~~o in bllsiness, leaf tobacco exporled and re~civerl from farmer-B, calmdar yeoT 1930. by collodion dl:,/ricIB and 

by ,<;tale8 

-----1

Lo:W [.obacoo rooolved 'rom ~lJmol'll hy' 

Tn In 

hIM!. """'­ nOlS'l Opened Closod D_ 

1"".1, IlIll. I, 

Io:lO Ig31

-=----

UllStllmmoo Stemmoo ToL"" T .... 

}'lrst Callfomln•• ._____ 11 I 2 

Sl:Ith Call1ornln. __ . ... _. '_"H ' 

TotBi. C!llJlor~ .. _ . 21 7 

Cnnneetleul. ... 6~ 10 Del'WIlro.. ._.... I 0 0 

F'lotld•. . .. ...... 30 17 16 

OlOrgla . 44 187 188 

B.waIl.._..__ • ._ I 0 0 

I In addlllon 10. tile jn&nt1tlf'!l l'Ile'IJ"d frolll Ill11lIen llIl ~~O"'D .ho.... 11t'!llen In 1181 [.oba""", dgBr mBnal&etlltlll':l, Bnd toba<':ee IlIBno/Betonl'll T'll'C8l-.ed 7,lro,~'l4 ponndll at 

nmtelTlTll&d iolaIl.obBccD mill Cl'lOperl'tlve .-latlOIU not TegbL.ered "" d""lera 10 1181 tnbaceo. 
00 

T AllLl'l 3l:l.-Dealer8 in leaf lobaeCll in buJineu, leaf lobacco exported and reeeil'led from farmen, calendar year 1950; by collection di~lrict8 and 

by State_Continued . ­'" 

• 

mauu TO~

t"l'<lrl 

c,~

man"r.c· 

IUl'<ln 

Scmp StelIlll To",

Dealo", In ll!llf Iobn"OOO 

" bus!­

DIl.'llI Opened Closed 

Jon. 1, 

"'" 

Dl51.rlet eod State 

-~

• -(z -

Nortb cBrolJnD------------------I_,,,;"~.~o~'~.:i1-~'~.='j=",;.~'j~ ...;;,;"";;;:;~;', ',"0, 'M I""'~' ''",~' '", ,~,~, .~, '00, M' '00 .~ "''"',~' Fl~l Oblo ••• & U :Ill 76 :l'lI,~26,OO( 3,GS7 45,882 26,!m,B03
 

TonlbOblo. ._••__••• •• _ 17 1 • IS 1,002.3:13 37,'ffi7 2,tlfH, 1,0l3,(lI)I
 

~:;=~~~iO::::::::::::::::f___,lo:+-_::::+~c':j-__,cl:Of:C:C::C:C:-C:C::C:-1::::::::::::: :::::::::::: :::::::::::: :::::::::::. 1,m:~&1 ~:~ ------iio- I,~~~

I orcKo:~:~:·~~~::::::::::::::::I:~'''~~:~~,t:~·;;j::'~''~'1:~·~..~·~·;~:;;~~;t·I:·~..~·~;~~~·;~;;; '11~::~:~::~'~::~:~: ~:I::~:~::~:~::~:~::~:~: 1:..~·~·~·;.~·~·;~;;;·~:: ...~~"'~"'~,;.t:~...~;7~·t:..:'~"~:::"~'~':"~:~: ~I ~~~J'hrol:~~;l;:iijii::::::::::: 1~ 3~ I~ .~~~ ._~:~~~....__ ....~~.:::::::::::: ....~~~:~~_ 43,7PI,~~ 2S,3g 4SS 43,814,m

.... Twenly·tblrd l'onn'YIVanla·----I_ __,c'+-_:::'+-c"j-__,c'c'f·c·c··c·c..c·c..O·C'I"C"C'C"C'C-- --"C'C"C'C'C'C'C'C'F'C"C'C'C"C'C"C'-1'C"C'C'C"C'C"C'C"1_-,-c,=,=oc,"='=O.~-=':'="='+===I_-,-'-:'=":,c,ro=.

o Total, penll.'Y1Vlnll·· ·I~",;"~'+~~~~~~'~'1=",;"'~1=~'~...~""~I~";;~'~'"':::, =~~",;"'+·~.."·~·C..~·".."·9·~",'WO"'"~'1 =='~'C'""",,''"'~'1==';''''~".+~='..;.+~;''.'"O~..~"'"' fioutbClIl'lIUll/I. __ •••••••_....... 70 114 1(0 01 6.,~.m 17.!0.1601 •__ •• __ ••• _••••••••••••• 6,389,,63 OO,tjp,QI8 • __ ••••••••••••• OO,47G,G16 Tenne$$OO __ • ._.__ IU 58 63 JiIIl H,.OIl!,ll23 112,21! m,(B:2 106,170 21,62"l,438 112,739,374 17,4.(8 112,7M.822 FlrrtT~.R.I••••••• _. • •__ ••_ 0 1 I 6 46,150 ••• __ •••..••.•.••••••._•..••... _.... 46,150 61,34S •••_••• 51,3(8 

Vlmlllo ._._....... 310 74 107 Z83 1\11,037,774 as, 042, 2S2 12,4,4, m 6, lIo:H,683 301,4&9,578 120, 3W, 713 . ••• ._. 120,399. 113 

;~~~~~~~:::::::::::::::::::I~ jg J:::::ii~~: ::::::::iii: :::::::::::: :::::::::::: :::::~~;~io: -'-;n~:~gr ::::i,:ij~~: :::::::::: ----;~:m;~~ Total, jgSO. ••• 2, ~'I!l3 1.386 ~,~Ol S11, O~l, oro 45,673, '2R 17, lJa, 542 10, 7{,~,m,! I~OO' 600, (IIi(] l, ~~6, 105, GSQ 2M, IlS4 00, 6<1~ 1, SSG, 543, 31~

::.:9_2~_~~~::::::::::::: ==__ :~=_ ._~~~:~ .._~~~~. 4~ ::~:: .:~::~~:~. I:: :~~ :::~: o:~:~;~ I, ::~: ::: __ :~:: ::~~:. I, (I~:::: I>ocnese. __ • ••••••••••• O!I l~ 2O:l ••• •••••• ii,228,DllD ...••• __ ._. __ •••••. . ._....... O,IM' 168,082 •••••••• __
 

SUMMARY OF LEAF TOBAOOO RECEIVED FROM FARMERS DURlNO CALRl'JDAR YEARIg:)ODY DEALltRS IN LEAF TODAOCO,CIGh.R MANUFAC­


TURBRB, AND TOBACCO MANUFACTunltRB'
 

. 

lanuary FObruary !>fB",h April M" .--­

118, -­937, 310 27,S63. 

-".. 

11 11 11-". ,611l,Q75 11,278 8,BU 1l,481 

M' ... 

luna luly AUgust September October Novombor I DoocmbOI Tol,a] 

-­ DI)lI\~rJ_.____________ 338, 808, 714 Clgar••_____ ._••••••• 76, 913 Tob5ceo_______•_____ ,M' 

Pau"d. 

176,sro.626

..a. '" 7fS 

Pounl. 

4, 60~348

ll,~n n, 

Pl!ulld. PmJ"d, 

:10,300, 311r2ll,604,B61 3,094 9,134 

3, 2SO 2, 9'UI 

PmJOld. 

161,229,322 

20, @. 016 172,112,111 -­"''''' ,... Pound. PoIl"d. 

ll1O.llllO, 1M 24-' :l9U71 8, 100 10, 

42,MO~

100. 430, SSOl21tl, 33t\, 048 

l'<Iu"d. 

I, 63(1, l~5, G .... 

,",00 

1,!i3l1,.MJ,315 Total____ ._____ 338,881,470 176, 8M, IlOO M,$olo. 538 lzt,M2, 223 I11,5OI,452 (, 707, 68G 120, 310. 500 !125, 510, ll21 161,251,133 172,137,4Rt1 

'in IIlldlUon til Ibe Q.Danml<d ffleell"ed lrom farmen e~ shown "bOTe, dealere In lenr tobacco, 01r,'l'1 manuIDoturel1', and t-oblLeCO rooDul~cturo", receIved 7,ltl3,~ pounds or Dnnemm"" leorlobl!cco fromCO<lperellvelWOOlatloD! DOt regl'!Offld ll!doolerelu leal toba~o. - . . _ 

<p '" 
T ULIl 40.-Toba~~omaterial held or ol~ned by dealers in lea! tobacco, cigar and tobocco tnanu!aellJ,rerS on J allUary 1, 10S1, by colleclion dis/.riels 1-'0 

and by Slales 

Dbitrlct Ind Stlite 

UnEltemmed S~mmed Leaf scrap 

Cigar mBnu(~ctu

Oust.mmed S~mmed

ror8 Tobacco Illanulaclurer.• 

Scraps, cut· tlngs, Bnd 

clfpplngs 

Slemmed 

Scraps, cut. tings, ~nd Unstcmmed 

clippings 

Pou1ld~ Pound' p.,."fld.l PoUfld8 Poulld. Pound. 1'll<tfld.l Poulld8 Pound. AI~btl.mB•••• _. ._•.•••••.•••••••_.,. . •_ ,.__ • __ ._•• .___ 5,328 3, &19 3, 050 •• __ •• • _ ._ •••••••••• 

Arkanw -- --..'--- --------..--.----'10"='0'='o"o'C"C'"',"i'I"==",,,,'i'I"o"='='o'="o'='o"1 =~"",.'"'"'~===","""H=~=oc"'""¥=====;"-i-I,'o--='o--=,~--.,.--'Io--=' o--='.--i' ..--' FlrstC.lllomJlL.••••••_._ .. . .... 551,174 50,989 177,168 9W,202 3O,2M 5911 269 22,278 

SlIlh CtJlforull._•••••••••••••••.••••••••---- ----.. ----I;;~~"~·i""~'y;;;::;i"~·i~~'~I~'~--~'~--~'~--~'~'~--1 :;::;~'ij'~''~·~'*;::;Ji"~·~"~'~I;;::;:'~·~·'~'~";I::;;'t·~~~·ll;;;~~I;::;;::;~'t·~M' COlerll::~.l:.~~:~f~~~.I~__ :::::~:::::::::::::::::::::::::::: nnnn~~~~~~~_ n •••~~:~~~ ._._.m ,- 19::;: g6::~:: ~:~~ __ nm2~:: .~~. 24 6~ ConDeotlrol .••••• __ ..__ .•••••••••••••.•••••••• 35,530,571 3,476,319- • .___ 145,824 12,436 22,9'12 ""'... 50 4,700 

Delswllle__ •• _._. ._._•.•_. __ • __ • __ ••.• _._ ..• _ 4,059,M~ ._ 3,303 20,814 402 303,147 

Florlds. ••••..••••••..• __ . __ ••.. .. 2,283.806 £5,700 .• __ "...... n 867,202 559,493 Il8D, 130 17, liD2 918 11,761

Georgla__._•• _•• •••_••• _••••••••••• _"._ •• __ 2,037, 125 4/i6.849 liD, 003 10, g16 6,918 n, 701 HswaIL • • __ ••••• . .. • ••• . .___ 886 lID 182 • __ • •• '~._ 

Idoho•• • ------•••••.•••••••••----,I~--"''''''''''~-C-I;'~--C'~--;'~--;'~',--C'I;'~--C'~--;'"--;'~-O--:I=~''''~''~'"'~=~""'"'"~"'+~=::='"~~I;--C'.--"'~--"'"--"'"'F"""''"-l~--C';--C'~--"';;;--' Firot nIlno1s. •• __ ..•••••••••_ Cl7, 326 174, 81~ 23,867 129, 392 ~2, 105 61. 665 8, 217, 000 846,694 55, 187 

ElghthIlllMl Total, llllnol ... ... •••••••• _•••••••••••• _._._..__ ••• __ 1::~;'~,~rn~'~:~j;;~:~j~;I:;~"~<jrn;'~:~'"t·f"~'~::~'~'j'"~OOH:~~'t·~M~'~::~~.;'j::~'"~.;'"' 623,257 174,815 23,867 194,031 62,625 75,21>5 3,218, O!II 846, 726 Ij,~, 3~7

Indlana.__. . __•• ••••••••••• __ •• 589,400 57, 18.6 1, 561 1,578, 113 170, 600 80, 324 97, 523 1,911 30,597 IOws ••_•••••••_•• •• _. __ •__ •• _.________ 52,001 104.968 15,549 2O,817 _. • 524 21,982 KallSll8 •••••••• 933 23, 39~ 3, 627 6,206 .____ 925 

Kentucky. •• ••• _._ •• _....._._.. a.tZ.035,30S 10,510269 3,544,322 328,162 477,212 00,776 1,673,633 78;g41- 835,4OIi 

[~if~,)~))))))),~,)~)~~~~~~~~~~~~~~~~~~~~~~~~~~:,·1 ~--c'~-·".~~:"r~;1;,.~1l~J.;.,;';--C'.~:"~~:ic:~f";~',;,~::C:~::~:~~~";~;;;:I~~Cll"iC' r"!"i1=~=jcr"f"~;:+~=i"!c-l"t;;,I';'~::;:~i~";C: '~:b"~;', ~--;'~-:;:"~O~~";~~'J,.C.~••;.~~,,~". ~;;;l~ FJrstMlssouri. ••••••••• _. • "____ ~,3.\7,1;' 18.~11,~SG ~JI.~jQ ~9,.129 5,719 5,6[,0 527,432 22,391 244,483 

Sixth :::,:~:~:~~~:~~~~::-::::~~~:::::~:::::~~.::::-',II-= -=-=c~,~,.j:f;:t.f~,~t.:t~'~--~;.~' '~;f;;~.f~;~;t'I~--~'f'~;~;~~:~;~; ~~-I::,~':~;,~'~~,i:l::i::~:t. ~:~:~::j:j::~:;::I'~'f--~'i;~~--~.i~~~;~' ~--~'f--~~~'~~;~;f;'l::~,,~,~, *w, ... MnntaDfI •• _••••••••• • • •. . _ 2. ~~5 1, 8M 926 • __ • .____ 26 

~:~d:.~:::::::::::::::::::::::::::::::::::::::::::::::: :::::::::::::::: ::::::..:-.--- .---...-.-... 19. ~~~ ~: m I, g~~ -- .--..---..-- 435 

New HllIDlI!!hlre ._._._. •• ------------,- ',=~~~="OO;'",~~·=·=',"~'~'I;';::C.;::C.~::C.~::;'I~~'~'~'~':·'~'J...~~'".:"~'~'=~~'~'"'=;;;d,'='=--='='=--='~iiii"'J'~~~~i~i-J,'='=--='=--='=':::iG3

• ----= 

~~~ New::~~~~~_~:~~~:::::::::::~~~::::::~~~:::::::::n ~:: ~~:~:::::::::::::::: ....._...:::::::::::::: I-:':--:-~- __ '~' 8.4:'2.1~~ '~":'2~:~j3~"::I:·:·~-~~:~~~~'~:~~~:'_III:· I '- ·~~'~1lil.~'i~~~i~III~~'~~:'~~:~~!7~~I~~:m:"~'~: ~~~~~~_ 1.551.1:~ 956.8~:_ r~"~;,\~~\~\l~i~~i;~~I':':-~~:~~~!~~: M4,~~~ nn..~!~~: m II:-:-:--:'~--~:~:~'I': ~~~'~'~~~~~ :~t; =~~!Z;ll}~k::::::::::::::::::::::::::::::::::::::: 18,;~:U::~ I l,83~m ---..··i:037- m~~~ 3~:;IT ~~b~ ~g:~ ------ii:4~i- ri~:~: Third New York••.•_••••• __ •__ ._" ••• 12'7,231,101 7, U7,O~2 8,83~ liJ{I.71S luG. 2Q~ 123. 75~ 44. 1~3 31, 478 2~5. 580 Fourleoenth New Yorl:.• • "". 7,3'-7 3,171 lO l~~,1'10 li/:tl.~&' ~1.DZ1 ~~g,:nl 2.t13 Twenty·ftlllt New Yerk._ _ _. __ ._... 2U,55" 3,2~ m.~Ol 3)S,;.~ 25,~02 511 H3.~&I

Twenly-elghlh ToW, New New York York --------. • •-------- __ ••• _. ----_••--- "::j~~'.~'~<~' 147,371,087 I:=i~~'~' 8, \Og9, it>! '~'~'JI~--~'~--~'~--~'~--~'~'I,:~~'~' I 9, ~16 l.44~.'~'~~~ ~~~ I~~~'~' I. M~.0271 '~'~',i :;;)~'}'~'~'"~'I::;:~"'~'~"~I;::;:;l'~'~'-~' 3n HI~ 4W, u.s ~2. ~U9'fl,;;::;~~"~'~OO &i2.340

~l~ ~~k~ ... .....:::::::::::::::::::::::::: ....~:~: ~~:~55 _ -. _~: ~~: ~~- .. : ?'-~~: ~. ~,""'E' '~':~;'i=~"=O,"r"~~\FI, =~'"E'~~~~l,l, '·0··='~'"'¥::~~~'i"I"=--O'"'~¥· F'~¥..0','1,..=.".~"~O¥'~',,~: FIl'!t Oh!o. ._._._•••••••••••••••••••••• __ •• •. ~lI, 21l8. '281 .5, 637, 1130 309, III - 203,833 ~~, r,2~ 17. ()'lJ 4U.0;; 147.450 1,201,007 TenthOhle. • •••••• •• ._•.•.. 2,303.8\14 350,0'IIl H5 ZM,I74 183.353100.117 51.30l 57~,;08 912,342 

EleventhOhlo._. •__ .. _ 131,U:u. 1>3,498 ._ ..•••... _ 14S,SotJ 17.696 3~.240 160.~8~ 31 91),595 

Eighteenth Ohlo_. _•••--------------.-••_-----. 323, 1\41 ',-;;~~"~. i"~';I;;::;;E'~·j'~Wtl;::;:~~·~'""~ I:;::;~'~'t·'ij"~I,;;;i·f'·~M~'~I;::;~"~·'~~~I';'~--~'~--~'j'~--t- ~~~.~'.j'~" Oklah::.~:.~~~~~~::::_:::::::::::::::::~::::··-··· ..••• ~~:~~:~~~_I~.. n~:~.:':~~: m.50~_ 71l8,~~ ~2,g: 2tl.~~; ~:~~_ .. n~~::8~_ m~~~:573

Oregen•••••••.•••••- - -..--.----- -...•••••.. 2. 575 I.~"''''',·~~~',i.=¥.¥j¥,fl ~T""·~'~73~ I~","'c''~·~'=I~~'·~'""'H'='~--F--¥'"'O--"-,-'I·=·=·o· .".,.,.,.·"'I=T",~'!l:" FlrstPennsylvBDla_. •••••••••••••••••••••_... 71.5SC,57U I 2O,Bll.0JO 14';,512 2,2111,3-"7 1.7S5."'40 &14.375 1,458.752 l8.VlZ 2,378,M3 Twelrth Pennsylvanla. .••••••...• __ l,lW,40.\ 777.0-18 lO,I50 1;l.4.0'.l7 1;4,{}j3 l3.38~ 74,f,IJO a,<lro 185.935 

'fwenty.third Pennsylvanla •• • __ • __ . __ ._ 2\17, H3 1,7" l --." -.•••••. 272, 3~S 1;;;>Ji.~'.~"~.~I,;;;~"~. ~."~I:~~'~~~I:;::;,.;'~'~' I;;;>:~W~'~'"~' Tetal, Pennsylvanla........_....._ ..•.. nunn.. 73, 02:l.~'·~ ~l, 052. 840 1M, r,(;~ 2. "\17.8~2 1.861. 21Q 881, 28.~ 1.534,526 2-1. gro.1 2,571.681


Rhooe IsIOlld.•_._._••••••.••••••••••• __ ••••..••••.•••••..•_... _ 3§, 3~~ ~. 9\10 11,0"'2 2. ~OO ._ .. •• __ I, (00 SnnlbCllrollu8_. ••• _•••.•... 2,OO2,h';4 1~,~70 {Q.435 !!O,31~ l14,rl71 H.~_17 _. __ .• ••.__ . 47

Seuth Dakota. ._••_._. ...•. . •.•...•.••••...•. ___ . ••... g, 49~ I, 005 a. O~7 ._. 

TennllSSelL. -•••••-•••••••••••••-••••.... -•...••."'-""1==='"'"g~",.'."'~ =~=-,M;;';,~'""" I=~~"~'" ,""'F1===-=i'~',<~' "I~=c"'·"'"'"H~~"·~'M~', ~g'~''"·,·,""""I~~~·~'~'·~~="""·g"~' FlntT!l.IEIS__ •.•• __ ._•• _•••••••_......................... H,OJ;) .. _........... 32'J M,\Y.!Y ""'1l7~ (~.r,30 143.200 ._.____ 74
 

::_~~~~~~~::~~~~~~~~~~~~~~~~~~:::~~~~:~: ::::::_._.I'~.~::~.~::~.j:~j;j:~~,d~:~I'j::~.~::~.~::~.~::~.~::.Ij,;;;.;;;.j~2~'*;::;d7~~.~~~,;~~I;;::;;;),·~,:~~~:~I;::;~,,~·~~~~:~I,:__:,:'~,i;~i:i~:t,,11;,:,:,;::;:J:~:;I;;::;;::;:t:j:~,: VcrmonL••••••••_••• _._._._ ••••••••.•.•••••..•••••••••••••.. _ ••....•••• _.... I.;)"'; M 952 Washingten_. Vlrglnla • •__ •• _._. __ •• ••••••••••. •• _ 305.82';, &It! 3~. 00.i;j1l5 5, ~35, 117 6~6. 1lDS 171, 801 216. 1M -#I:!iii- .-- -:i~ii; iig- ··---oo2;Mi _ _..__ "_ _ __ .. ~.I 55 ~5 G.719 1, 4M 2, 5"8 ..•_ _ • __ . _ Wesl. Virglnf~. _.. . • _"__ 8:;';.175 ••••..••••.••• _ ~~ l, ~c"7 ~.I, .(.1 4, ~1~ . . .•_. 342,889 1,731, 104 

Wlsroll5ln. __ ....••. .______ ___ ••_._."_. •• 43,970,881 2,9~'1.00-l 7.8-15 1~'S.t75 (S,';,.I 51,327 2,5&1 184 2.1,610 

Wyoming. -. -. ---.--...-•••• ·------·--------------------f';--;'C'"--C'"--"'~--"'~--;I';'"--;'C'~--"'~--C'~--;i"· 'C';''"'"-C'~-,;;I=c"':"";'~"~f=::=c"""·~' 1=""".~'""'+--;'"'~--"'O--C'~--C'!F'~'~'~'''';;;;f,;;,;;;;;;~ ToIBI. 1~3L_ ...•••••••• • __ •• 1, 5O'l, 006, gll4 211, 743, 610 2O, 729, 404 13. Mol, 831 10. ~O", SO'7 3, IWI. 174 20. z:Jo, :lQ4 3. 214. 1i94 10,888, M3 

Total, 1~3(L 1='0.:":':.:"C'C''~~:.I...:'"C'·· ~"'", •.,." ".j-:'":·:":'C·':':'+:':".':~.':':.+_':".' ':·~:'·.:"":I-·:·:~:':'·:":'+:':·:· "c:"":':"C __,._,_~_. M": 1~, 99~, 800 

InOPlilSll .. _._. ._••••• _. •••• 64,792, 2U 0, ~7o, 400 ~,488, 3t9 ..• _•••••••. _••. __ .. ___ r,M. US .._. . DOlCreaiO_._. • •• ••• _.__ 528, 41i9 j~'3, 1~2 -l:JJ, 21Y •• -••••----"1 a, llili,35~
•• 

•• 

•• 

--

__ _ _

OLEOMARGARINE, RENOVA.TED BUTTER.~ M1XEDI flOUR, ETC. ... TABLE 4I.-Nl/mber oj ~aGh ~la8B oj ~pecill!-l(U payer., fi.ca! lI~aT ended June 80, 1981, by ,oikelion di8friel. '" 

-~---.,.

M'"'"'I:::;;_ F1rlIt M 11.__.________ •••••• ___ • __ ---------------r----I BUlb 1tftssoutL__ .•••• __ ._•• _______ .. MootIlllO_'___._••• _•• __________ •..__ •• N~bl'8SkB.•___________ ._•....•... ___ • __ N.ndB_______._._••••..... __._._ ---_.- Nt.. HBlDpshlre._ ••••••. __ •.••• ._-_.. 1I11'1t New IN·6Cy••••••••.• _____ • _._--­ l'lltb New Jer8<ly_.•.•••••• ___ ._ ..-.-. N... Mulro.•__ . __ •••••_•• "" __ • _._-_. First N.", ). oxk __ • __ ••••••••••• 

..
 

•

s 

.." ··-ii· "M • ~.\5 ·--·s- • '" 

, z, .._.-­ "
 "... • • on •
 I,J70 •

" "

• '00 

a,Old • H,

• .. 1,144 " 

n 

'."m ..

•

, 

"

M 

, 'M ••
 ,y, 

•

n

" m5 •

,

•, OM

• 4a2 

" 

I, .10:3 1, 007 , "

M 

"

• 

OM 

2,4Z1 .,. 

•

• " n 1. 310 .. , '"... --_.. ",

"

• ., •

,

, "

n '"
 ",M' '"

----_. ,

• 127

,.'"' 0

, •
n '"f3.\ " I,,", .__._-

,

• '"

• ." 

no

• 

M 

.,

••

s 

I:~~f

"..'"

'"

'M

, 

Seoond N'H' York__ • __ •••••.••. , Third Now y ort.•_. __ • ____ .•••• ._.... FOW1..ntb Now York•.•.• __ ... -..... T..-eoty·lIrit New York._._•.••• --'--. T..-enty...\ghtb New York. __ . __ -..... North Corolloo_ .............._.
 .._... Nortb Dakotll•••...••.•..___ •••
 First Oblo____ •••••......_..•••• -_..-.
 TflItb Oblo•. ____ .•• ' •• _•••• ____ .._...
 E1~venth Ollln.•••••••_______ ...
 

EI~hteflltll Ohlo_•••••• ____ ••._.
 Ok ~holllB ____ •••• ______ •.• ___ •• 

OrPfon..__ ••• __ ._••••_•• __ ..••••• ._.._- FJrst r.oo!ylvonill. ___ •.•••••.. Twelfth l'ennf;flvanl0•• __ ....__ Twenty·thlrd Pennlylnolll..•. _ Rbode I!llod•• ___ ••••.. _..••••• South Carollo•...•••.• ____ • __ •• _ 

South Doknla .. __ ..........____ • --._.. T.nnCMl'l'_•••••••••• _••••••••••• -_.... First Teua.... _, ..••_••••• ____ • -_.... 8erond T....M•.••• ____ ._._•••••• -_ .... l)~b ..........__ ••••• ___ •• _•• ___ _..... Vermont.•• __ • ___ ._.•••_____ •••• .. -... .,.,.•._..__ ..............._... 
 Wr.sbington (Sta~)••.••._..•.•.•_. ___ We,! V!rglola .••_..... _,_. _.••..••C___ 

W15....o'!n...................___ •••____ Wynmln~. __ ••••_••••... _..••••••••___ 

, s •---it- _..... oM -"'i- ,. • 

-.-'-- ...._--­ -_._-_. ... ­ ··..5· , ... _.. m , , -_ _._... .._--

• '" , 

170 , -..._.. ,

" .._--- -_..' . ....._. -_.. , ,­ "' .."'­ , 

"

, _." i' ._. - _.­ .._--­ ._.. " " 1.012 ..--._­ ,•

----_." ..... ....._­ .._... ....-­ -._.... ...._. '" 0

, "--2­ ro, ._-- ­ '" 0 ._--.- ._.__ . ..• .._... ,

• M, .--... ----i- , ll! -- ,

-_._.. ---.--, , "", ,

•

• , ...._-­

" _.._-. '" 

.. 1 ___ ••• 1...... IQ7

" 

... ___ I ._.____ • 00 

• '---~ I •. __ •__ •..•.. 1M '-"j"

n,• ._._._

---,,- ::::::~ ::::::: " 

._.__ . - ..... -.-­ -"'40' •.._._. ...... 

.. •

0 ----_. • •

--'-'. -"..j' '-'"8" •-----­ _. -_.. • ------ -_._ ----_.- ._---­ .. 

""'. ...... -_. __.. ..__ .. .-'-" .__ .-­ -_._~. -_._._­ "'T ..-... ------,

"--.- --_._­ ---.j" •

, .... _­ .. -- - - -.. ..--.. ._..'­ <- ••_- _.."-­ ....-­ , ---_.- ...._­ , " ----.. '. _.. ,

, --.._. .......
 ._..' . ._..._­ .._-_. , 

".m 

4, 1l'l9 

,.,
"'
 ,m 

M' ~,~~fj

3, lla 

~,

:l, '10

,., 3.2G7 '" 3.7G5 

~. 492 2. H9 ."
 2, 870 ..,
 UM 

ll, 027 ....
 

,MO 

2,JU". 2.11! 

.. ...
 

17~ .""
 ".,


2,4~~

497 

:. 5Pg '" 

s.:.ss '''" l.IM 

" ---- ._--_. ---_.. .. ,

n

n :Hf::; " ....-- -.._--- -_._.­ ..' _.. '--... ,

, ----_. ---_.. ._...-...... "'.. 

•
",

..
 

M, 

" " "
 •

"' 

•
"
 

"..
 

" .. 

,

•

" '" "
 "
 •....-­ ._-_.. -.-,0' -_ ..'" ...- .­

•..... - -."-- _._... -- -...... 

" ._

-------~ ... __ ._•. _...__ .. . I " M 

63 :::::: .::::: :.:::: :::::: ""2 

--'... ........---- .. " ..
 ._---­ ....'" - - -... --_..-._..­

- - .... .. -... -.'-" , ...." ·--._. ._..-­ , .._... -. -." ...._. _._..­

·._--. ---.-. ...... -." -­ .--_.. 

­ ...... ---_.. .._--- -_.. ­

..'-.- -..._­ ----.. - --...-.. __ .. -_. -.. ...... - ...-. --_... .. - _.­ ...._­ --'.-­ ..__ .. --- _.. "'..---...­ -..... ...... .... -.. -", ...... .. -." ._._ .. ..-_.. .... _. ._.._­ --_... .....­

' ...-­ •••_.< ._--.. ...... ...... "'... - -_.. ------ .....,­

-.' '-- ·--_ ... ----_. ._ .. "" .._..-..._.­ ..' ... ...... ••• _-< -.-... _... ....­

-."-- ...... ...._. ..__ .. ...._. _...'­ ­ ---_ .. -_.... ...... ----_. ._-_.. ...... ----.. .< "j' --. _.­ ...._. --.... ...... ' ...-­ ...... -_...--._ ... ...... -..._­ ----_...... - ._ ....

2 •••••.•••••. •••• ••• •. 

0 

•

• 

0 

D 

0 

rn 

rn 

0 

• 0


 Z •


•

>­

0 

rn 

Z 

d 

rn 

-


,.
 ,,,. '.... ,,,, a, H~ 1 ,m

,.. ,M ,... .m 'M

M

•

,... ,".'M • ..... •• 

1,200 4. 2S~ '" 'M 

.." 

.

8, ~2Q

,~

3.213 ,. .." n II. S8ll

m ,.", ,. ~i3 ,...

S 

" 7.214 :l, tfl 0.'" 1.~8 •M .OO. I ~, +91 

2. 82~ 48,1 ',"" 8.124 M7 "' 

M 

, 

..,

'", '," I, 5(l1 5, 375 1,817 6. OlS ,

'"

.. 0;049 2.4R2 

S. ~2:2

7,400 

•. m ., 4, ~t1 '" 5. «12 1:\ 528 I,M~ 217 S.521 •. m ...

" 9. 13~

<OM 

.,~ I,Ul 

'"

., 1.~~2

2, ~p~ ,-'" 3.161 

3,4QB ... '.m.",

'"

'"'"'" '"
 ,

'"'

.. I.

"'" 1M 2, ~11 001 7.1'lO ,., 

'"

M 

5, Zi6 

2.Il'lB ".M 

3, 167 '00 ". p. ~1iO

n. • ," 'l'ol.ltl•.•••___ •••••••••_... 2 3a8 jl8 87 -1'-­ 1l,00l l, P'lll ~rm.: V)'i1l 21 21 8 '2 17 ,"'.. '" 

"'.. 'M' '"'" 1 ".." I CcImhlo. A1It8t& w1Ul W~n III obtain tbe nnmber or~tll.paye1'11or Walhhl,lttQD. d\;trld. lWd Dl.trlo::r. 01 Cnlumbl& ..Itb MnrylBnd fOT M.•.I;"l8.ud dlatrlo::r.. 
, 

144 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 42.-Prod""dion and withdrawals oj cowred oleomargarine, year ended 

June 80, 1981, by wllecliQn di8/rie/s 

Dl&uld 

On bwId 

July I, ,,~ ""'""., !Wlt.hdrtlwu 

IWltbdnlWOIWltbdrnwnl r: ~j I 'Lost or taJ.-paId ror O1port United dcstroyool 

Statss 

On hand 

,~'"

"" 

Flnt Onl!fornla.. J'Vv,"", P"""d. I Pound.! .•.I gO . •• _.___ 00 

C"lorado •.•• 192 ~g.T.lO ~.MB

Florida.• .... 1 1. OlO ~,Sl9 37,'(,0 

First Illlno"'. ••..•• &!.,~J I, m. iii? 1,1T.!, lijl1 Eighthllllnol& .___ 9,7Sa 21~.~ Ul.~

lndl4l1.S ._. ._ ~./l3l! 448,100 m,m KIW5IIS •• ID,SOI S05.3-l2 .\'S,~lr

1.01.11516111 __ .' •• 2,MI
 OO.I:l5 M.\/2lJ Mlllyland m,W'! 'Z,ll8&,(lI32 2.2l4,O'ZS
 M ...sachusott"_•• _... . ._ 627 610
 MllllI<'SO(n. ..• . .. . . __ . . _ 

FlrstMl!1Sourl. ........_ 7.374 2G~,7.'i6 2-i7,732 7.500 20,004 t 740 Sixth Mlssour!. _ 7, 048 7~. 12-1 7~. 6QO • •• •• 372

Nebrll3ka.______________ 1,138 61,3511 J8,1~8 ._._ .. •• IO,~ :lo.488
 

FltthNewJlllSay•• _.._ 37,:l76 1,69t,OOO :.l:i1,0Z7 1,166,66lI z:J.l,248 •• __ • ~,U&
 

Oregon .•. ...._.._... 80 80 ._ ••.. _.. __ ........._... . _ RhDdel!lllnd._......... lIOO 3,000 3.GOO ...._ _•• .. \l() 

Teno.ossca .___ D,sro ZZ1.6\10 =.63Q . .. . .__ .. __ _... 4,010 Tcxll3 __ .. D,HP 231,72\1 2-\5.713 .•••.... _ :no 1.176 Utah __ ._ __ . __ _ • . .. _ 

TDtnL .. __ tl~,7'il~ I 8,&lG,07) I>,JP3,82-> I,PlI>,WI 1,J38"tll9 O,(iIlO I 18J,8%i 

TAULE <i3.-Productio" amt withd..awals of uncolored oleomargarine, lIear t'ld~d
 

June SO, lOS1, by Cllllcuio'l d~"trict'l
 

00 haDd DiIIlric~ Jull'l, """... .­

Po""," PtllJ.nd,

....u. 16.WI._I~

'"
 

i'l.l5,l3Z 12,457,1;124
 

1,702 7116, 
 

H,f~
 

1,1'86,4D5 1l0,3G2,5.31
 

7,&:41,833 00, "" 83.76!l 3,454,573 1~.1()1 n, 1Ill3, HG 5117,7115 

3,03, IlIH '::::1'1 17,1'0 2,l:$IO,2211

81,b&O a, 637, 232 83,978 1,730,64a 

47, tlO ~, S:l8, BOO &4,388 2,08G,405 ~,D&I 2,131,424 

710,t23 22,83Il,~77

28,D70 2.4~~,2:l:1

1%i,87S 1l,M7,732 

1l,4f.l1 s.,cm,9S4 

l2, tS6. HI ,.'" 1H,812 2.58B,74~

22,704 lOG. 870 ~310 4S1,t~

01,181 3, 172. 633 113.070 .= 723, ll88 _. 1 07,008 ','" 5,885,liOll 

Toto.! • • 1 4, z,~, I~L

P"""d, PlJulld, PCIlIlId, ••• __ ••.•_. __ • I ""'". _ 

•, 

.________ M,87f •••••••• _0 ••__ • _ 

•• __ .• ." .•• . _ 

l~«6 7:10,126 312 9,20S •••.••.. 48Q 12 t,1M 

12,600 1.200 __ ••... _.. Jll,l»'J ._ .. 773.7111 6,205 ~DU

----.---.-.-.---•• -- •• --.---•••- ••••• -.----. ~13.tOO 13.100 . .. 67,218 . .. . .. __ 117 ., __ , __ .. .••... 

I

I I WIth· L<lIIOI" O"'U' 1nne 3lI, Wltbd/llWD I donvn dastrored IWI Lo.l;·pBJd ra, "port I 

Pt>und, PtI"DdI I Ptlull.u P",,:nd.; 

18,027,131 25,&18 1~7, I_I I,

12, &20, tOO "0 142.878 7\}l,7&4 lo,U~

15,3r. 1l1.3SII.123 

3,i3S,1l88
 

7.&13.238 S'-0721:::4~~:I" I}}:m

la,ll22,0J8
 4, all. 1114, tl3a em, Ull 1,1101,115 :::::: '---2:i,Dt- 71,072 

2,tl2,COO ________ __ .. 10,061 __ ...... _ 178,101 a, MO, 7ce ________.... _ .loO,tOO 1,7U,;JlS 

S, 3tO,IlllD • __ ..__.. _. t5,13.2 ____ •••• . . 20,511 2,120,252 ________ • 22,OM 2,1~5,~5t

2;I,~10ll illlO SOO,It! 212,661 1S.~ • __ • 2,t82.740 

II,MII,MIl 2.012 SI,Il""" 

6,022,052 

12, t9J, 00Il ~~~~~~~~~I~~'.':""~ _________ 1::::: 11,36lI 2,Sfli.201 __ .. _.____ 1112 100. W2 _________ . .. • 10,120 t7B,&4ll
 

S, 200, 710
 .. ....... _.. :U,1l10 

115,3.'i6 

120,988 

5,llM,tH 

.".., ~"'" 1)19 1270, 31lt, ro5 ~372

" , 

REPORT OF COMMISSIONER 0J0' INTERNAL REVENUE 145 

TABLE 44.-ProductwlI (Hid ",ilhdrawa!.t of olwfllargari'te (colored and ullcoloreli), 

yea.. fmdcd June SO, 19S1, by mOlllhs 

MOllth 

Co.... UDIlOhltlod 

---

Wilh_ 

drawII 

fill ""_ "... 

--­

""'"" .-.__ ..-.. .... --'-'--its 

"",, 

1,11\16 

----·..ifo 

Produood 

---

Wilh. 

dro....n tnl·pald 

With_ 

'rn~ lor l"port 

With_ 

emw. 

IrooOrt1l1 

lor u•• 01 Uulto<! 

BlalllS 

Produced Withdrawn 

t/lX'jlald 

July..............._.. 

~~~kr:::::::::::: Oot<JhE.r...... ______ • 

NO'"'lruU<'...._. ___ . _ DOI>lmhur.... ____ ... 

JunUOL'y ........ _... _ F.b.unry....... _._ ... Mt<teh.............. Ap.il...•.•..•__ ..._._ 

Mlly..........._.. IUD~ .._...•._. _._ .• _._ 

Pwm1. 

lIZi,IJ,6 ' 567,521 

1,071,312 

I, ltill, 207 

1l511,201 

9101,720 

500, 2H ~2, 381 ~J7, 312 62ll,I38 

:J-,l5, '2Sli 

387,5J':::1 

""'". ...... 015,4-19 

Sll.H4 

i>llO, ll(Q 

7118,5011 

113D,7'D 

391,t22 

2ol~,41W

2(l4,8(l4 

21l,U3 

1&1,900 

131,S-U 

"""" J37,7D5 ."'= 1ll8.&3 

HoI,85f 

132, 128 154,7113 

152, 9:JJ 

1711, 5~1

273, {l,'iD 

187,275 

HI2, S.~D

157,2lIl 

P""M' 

107,217 

104, OIlS 

120,7$ 

12$, WI 116,074 

122, 334 12S,504 

IlO,3Z9 

117,M2 

gil, 038 &1,354 

87,810 

p~","

20, lt9, 512 22, 201, 026 

27,t53,211 

31,020,704 

28,MO,M 

28,067,t711 

25,138, 202 19, &46, 023 2{1, W9, 760 10, llIl7, 326 

14, Mli,IW5 

12, 205, 833 

""'''', 20, 2~5, 61D 22, 51S,5lXl 

2'7,101,210 

,30, D2O, 206 

25,HO, ~70

27,379,011 

25,040, .011 

19, ~B2, 798 21, 72{1, 143 18, 7(H, OOJ 

15, 16n, 112 12, 613, 388 

1'OI41....··_·_·_ 

1

8,&t6,S75 6,7R3,326 I, ~~ 501 1,838,460 268, 9'28, 049 270, aut, 8U 6, 372 

TABLe 45.-Sum'lllary of produuion and withdrawala of o!eomargadnc (colo..ed alld 

uncowred), yeaT8 elided June SO, 19£1:-1951 

Colored Unoolol1ld 

y= 

--­

"""'""'" WithdrawD 

tax·llIIid 

With. 

emw. 

10' O:Ipart 

With· 

drowD 

Creeoll.ElX 

lor usa 01 UaHed 

Stat"" 

---­

"""'""'" Wlthdrmrn 

Lo.l;-pald 

WIlb· 

em~

10. Clpor 

Wlth­

""~

I.iu -~for 

United ~". 5tal$ 

1922._._ .. ID23 ______ 

1lr.U ..._•• 1925.. ____ 

1920_ ..__ . 

11127_._... 1928 _._._ 

192\1..._.. IlI30 __ ._. 11131 __ ,_ .• 

PounrLo 

8, 1lO3, 981 S, 26g, 003 11, M8, 371 II, 2SO, 121 13,180,401 

14, toOl, 9211 

15,351,1S:; 

10,3115,853 

17,102,'7'71 

&,&10,975 

POllnd. 

~,I6Il, Zl8 8, &12. ~211

D, 833, 3118 8,917,&2 

10, i"J1,382 

11.M3.87g 

12, 3lXl, 903 12, 611'1, 262 13,13'. tHo 5,7113,32J 

POIina. 

B87,~g

867, IS:; 

1118,l-H 

1,315, 'l:28 

LM3,3H 

2, 122, Dll 1,7gl,M'i 

2, U'l,OOO 

2,030,762 

1,945, WI 

""'". 713,~9

712,800 

711J,82:l 

"'~ ~i6, ~70

10167, Il&l 

1,159,620 

1,~052

1,~68,lse

1,338, tllll 

l'ollndo 

l&l,:l-46,3112 

:IDll, 1122, 525 22::l.Ir.ll.S78 

2OI,122,t17 

2l4, 800. 321 242,Mf,W3 

m,~104

318,81&,5B8 

832, 020, 11M 21\8, 1126,l)Ig 

Pound. 

183, 670, 536 ID9,DD5,501.0 

'Oi, \174, 8M 

204, OM, +H 234, SlI6, 6018 242, 332, 'lZl 2i'1l, tW, 211 316, ll&l, 180 331,288,735 

270,3114,635 

P""nd, 

878,220 

&6g.845 

ZllQ, no 

II, CHO 

18,920 

11,310 

'-"';;MS' 

"'" 5,372 

.-""''''" ._ ...­

,.. --­ ....­ ... ---­

I, 760 

'rotaL _ 122,981,35/1 97,138,063 15, t24, 182 1O,1&l,tm 2, _02,113, t26 2, _~, 7':12, liZ:; 1,318,771 ,~O

TABLE 4G.-MateriaZ8 'u8cd in the man'ufar-luTC of oleomargarine (colored and 

ullcolored), year elided June S0, 1951 

Blltw . ....__ .. 

C<>:>onut 011. • Color.._ Co.noIL_ ••• ..__ .. Co~loll.lcod vl!.. ....__ De.I'·nll"O of ~ll'carlu .. E.dJble .1I,1I0w .. EU yolk (I.""h) .. .. J ..ehhln... .. ..._. _. __ Soda (belWX1l.C 00 .. .......__
 Le~lOllU8 (concentrate) .. &8 1I1,s::N S"~'a bewl pll. • .._.._.. .. 2,261,571 

~~;f"ii:::::::::::-::::::::::::::: 77, 'row_._....__ .. • :l:lf,,~~

P""UW POllnw • I, 012, 861 KculrllJ 11iI'1I .. ..__ .... _ 100171J,87/1 ..__ •• 1M, 1l5t, 17~ 0100 oll. .. •• _._. 2:8, 010, 320 ..__ •• H,416 0100 .t"",luc .. .. ._ __ 6, '8f,lI38 15&,926 0100 .took .._ _ 1. 025, 302 .. _ 29, lIlB, 002 I'olm olL . • _ 2,172.5lII .. Hill, 499 l'ennUl oU • .. • _ 6, 2IlO, 1:lII .. 70 Swt_ .•• .. _ 129 22, G80. &'l4 S<l3O.W. 011. __ ..__ • .. • _ oo,~ 10, 2i2 
"TABLE 

146 

47.-ProduclWn and wiJhdrowals 0/ "6Hovat~d Indter, year endtd Jun~ .'10, 

1981, by wlkditm di8Irid.~

, 

REPORT OF COMMIS8IONER OF INTERNAL REVENUE 

"TABLE 48.-SummOrti of produdion and Iax-patd wilhdrawals oj ,.e1W~a/(ld bulter, 

years elided June 80, 1913£-1931 

,... 

Dlrtrlot °1~~"'f.d IPmdneed IWr2.~~wnl Desl'O)'1.'d ~gn~~:lO~ _____________ I_IIl3O, 1~1

"'..... ""'.... ""'.... ""'''''I ""'.... Atabs.wa ••••• ••• .•.•. __ .____ I,~l 2f3,U1 24il,1.\S .•.. _. I,BOO 

XJ!.IwL'I • •••• • ••••• SIll 54,411 k.'OO .. 8ll!l 

Mnryland•• __ •• • •• •.• • • II,lobO &.21,1>,0 &'lO,51i2 _•• ._ 2,BSS Mlnnnota ._. _. ..•_. _ . . 2l7, 41S 217, ~18 _ -Sutll MlssaurL•.••• • . " _. 1fl2, lltW 167, lJ6\I • _ • _ 

TotaL .•••• •••••.• _..• 13,{{I2 1,t99,OI.lI I,007,i07I 1 

1 

I lUIY n _._ •••• I ...UI;<I$I...... 

lk'pl<otOw _ Ocklb<:r•. _••..•••.••••..••.•.••• Nonl.luhe.r 

Dorombcr••••... _ _•..••_. JllUU..'Y 

2, 

2,4I11i,92l3 

m 623 I ~IIt 

3,113,481 

3,eoo,l~

8,168,100 •.•. 4,oa,M2 _._ 3,lllIl,179 

1,719,630 

2, 711\1, 192 ~,7/Jt\,N2

a,2S6,3?1 

4.045,10/; 

"&13.711 

"-640,OM 

346,iSl 

.ct!. IH 

334,ill3 

33,663 

lWI,4~

420,020 

~GS,ISI

874 

6, lSI. 

1,872 

513,6711 

.•_ 575 _ 

125,884 1 

•••••••••••• 

•••••••••••• . 

B28 . 

147 

dutrol"cd 

"'"

Whb· 

drawn 

Wlthdra...nl frooollal 

for e~port for <I~ of 

Uolead 

,~~

I

W1thdmwu MOlltb 1'todueed IImported tfU-'PlIld

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

On bllnd Jull" I, lQ30.•...•.•.••.1 ~271 1..~~~.l .. ...l.~...I..~..I... ... 

TA.BLE 50.-PFoduc.lion, importationl alld wilhdrawala oj playing caTd~, bll1ll0nJht, 

1/oor eflaed June SO, 1981 

Y<:nt Il'todnood 

lllZl...................... I 0\ "'.""
 aM, 810 11123••••••••••••••••••••••• 4,003,307 lij~l ••••••••••••••••••••••• 4,0i4,'7~

lQ2.I•••••• ".••• •••••••• ••• ~, 8~t, (lz(I 

lij~~ •••••••••••••••••••••• 2,4s:J,OOO 

l\l'.l7 •• _................... 4,212,033 

YObruary ..••••.••••. _•.. _••• _._ 4,390,31~ 4,526,7GO S90,o:IG5 2 •••••••••••• Morell 4,774,134 ~8 6,261,744 '277,413 13,li3lI 70 I tl':IJ............................ 3,61&656 ._ 3,~,5:!7 M9,M2 . Wlthdrawu Wllbdmwn y _ _••••••. _... 3,007,832 3,.,4,0l'6 241,005 2,592 0 !a~.pald Yellr ,produced !al.pald JUliO............................ 4, 114, SllU .••• •. (,1130, ~92 421,813 _ .
 

TOl.Ol •••••••.•_••••••••••• «,137,960 &.'I 4Q,32l'1,0ll2 ~,37Q,3g1 MB,617 120,'108 POIL~d, 1'oIlJl<l.r P"u~d, 6, :>37, 140 1928••• ___ ._•••••••••• ___ • ~,HIO, 4~5 3, 100. 3~7 Ou bll'ld IUDa ilD, 1l13l....•••• ••• ••• •••... .... ....•••••• . •••••••.•••. .••••.•••.•• .••••••••• 17, &to, itt
 

4,023,40'2 1929__ •••••••. ___ ._....... 3, 01.0, 8g~ 3, 033, 1113
 1,OI.l,W1
 lIlJO•••••• ___ ._•••••••• _ 1,749,713 1,760,613 Orou"t.ottLl ••••..•.•••.... 7'2,223,::31 go, to,320,0ll2 t,aN,S;1 ~m7117,\l7a,'2-t2 2, llM,no IIl:lI. __ •••••••••• ___ ._••• 1.'00,01.1 1,W7,<108 2, 41\6,1JIj(l 

t, 3D.\ 753 'rotal_._......__ . __ . 33,433,3:151 ila,476,06Il 

, TA.DLE 4!l.-PFoducliorl arid withdrawale oj m~edjWu.T, year ended June 30, 19S1, 

by GOlleeti071 die/riel8 

PllQDUCED 

D!llcrJ~c IBarrel. ~alr OUllTtAT Eighth TOlal blll'nli. harrel. barreb pound. 

--- ._---­ ••• ••• 63.f :l. 852 ------...h.!Q 200. 370 

Fint Colllornls••.••.••.•••••.••••••••••••••••••••••••.• ._...... 82, 9,720 2, 633, I\W ·Oolo~o.•••••••.••••.••••••••••••••••••_•••••••••••• __ ••••••.••••• ._ ••••••• _ m 4&1, 256 

~~i~t:m~::H::m~:m::~~m :iiir:::t:] ::~~.]: '. ']1
 ·TweDCY-cl~r.b N Yc:ell _ __ 80, 603 ••.•••••• _ 7, 018, 6114 

O""'on _._ •.••• U,4S7 lOO,7~1 :>Il,1l6O 8,126,371 

Tauu"SSOfl••••••.••.•••••••.••••••••••••••••••••••.••••.•_. 357 1,004 6,1ll0 255,2(0 

Wn.sblnrloo••.••.••••••••••.••••••••'........... •••_._... lI33 LS, 001 57 530, 782 

·WI&mMlo ..•.•••••••.••••.•.•••••••••••••••••••_ • 170 7:1,255 ... •__ ••••••••• __ • 2,6S8,230 E~lhmlDob••.••••••••••••••.•••....•••• _ _•••••.••• _ 225 ••• •••• 7,020 

Total h __ • 177 HiO,055 I 241.1191 67,Z112 2(,019,\l70

Omndl.oW_ ••••••••••••••••••••••••..••. _ 177 IM,iS!! 2H,1771 1'>8.,434 24,22ll,:)(0 

WITBDRAW~ T.'\X.p.un 

• F\ni; Callfomlll••••••••.••••••••.••••••_......... . 83, :t:'2 Q, ''11 2, 041. 7&5 

·Co1nnl.do••••••••••••••••••••••••••••••••••••••••....._ __ •••.• .••.. t22 4lOi, 2:10 

,fb~i~~:.:::::::::::::::::::::::::::::::::: :::::::.~: ::::::::~: 2U.~ :::::::~: l,~m N..brulm........................................ 1111 5,558 

Flnt Ne Yorll•••••••••••••••••••••_•••••••••••••••••••••..•••••. __ ·TwelltY-i:!.ihth New york....................... so. :97 1­

OrolOu.. ••••• ••••• 41, 00 

___ 

___ lQ\l. <1l1li 

3, . _....... 

ae. 370 

74, 6:ui 

7, 91S, lOll 

Ii, 133, 8'12 

-;=~~~::::::::::::::::::::::::::::::::::::: EIlI!>tb IUlDobToW __ 

:ijf;~ko~:'li'~IJ~;,e30:·ili:ii:::::::::::::::::::::

::::::ii~: :;,.g~ ....~~~...__~.~~. =.:-. ----­ 2261."_"' __ ' 

1"-; I 100,2:::9 139. 'n7 bO, 749 

:::::::::: ..­.... .....-6:ott'1'- -. j:r.M' -

2,5:~ 7,000 

13, 06P, 00lI 

2~7: 3i i 

. O ud !.OwL ----n=r I~I, 169 2t4, 1>71 ~'I ~,226,S4O
•

• 

_ _

149 

, 

148' REPORT OF COMMISSIONER OF lNTERNAL REVENUE 

MISCELLANEOUS STATISTICS 

TABLE 51.-Moml,18 paid Co cQli~<:lora all proeeeaa o/If!. '~nl actioM, ;udUr7UJntl1 r~4 cotlered in ~uil Iluila, jiTlC6 (ma penalliea impoaed in t,rllll.inal action.!, and wa/a, 

aa reported by clerks 0/ Uniled Sta/ell 'QUTII (Form 158), IIMr ended June 30, 1931 

, , Jodgm""l.ll 

ill,= Cl<'11 VJ3t1'Jol. -, flllt:l. ,""""'. ruit:l On 

bond., 

.~

--~--I--I-I Alab..ma.••.•...••••••.•. __ .•.•••.•••••...•.•--.1----.----.1 .....JronSll•.••••••••••• ••••••••••••• Sl3l.BO ••••. IIr;•.<>03 •••••••••• __ •••••••.•• __ •• __ •••••••••• __ • ._... OalltoTllIB' . 

Flrsl'listrlcl ..•. __ •__ •........• :l..~1'll .......•..
 SiJ~hc:l.Hrlrl ...•_. •.•••••••.. 8,11711.60 ""'.• _
 

g~:;,,~..it.::::::::::::::::::::::::: ::::::::::: :::::::::. 

Florido. __ ••••..•• _._ .•_•..••.••...•. ._ ••.•••.. . 

'Ocon;iB•••.. _•..••••••.. _._......... Ble,OO •••••••••• nowoll --- .•••••••_.. _. __ __ ._._ •••••..•_ Jllln",., 

F;rl'ld;~lrJcl•..•_. ••.••..•••.•••... _. . ..•••.•.
 I:fghlhdIHrlcl.-._ •••. _._._ ..... ..•••• 2,QSCloo
 

V~~~)~~~~~~~;;~;:~~~~~~~~~~~~~~ ~;:~:::::~: ~~~~~;;~;;
 kl~~I~'~~~~:: :::::::::::::::.:::::::.:: ::::::::::: :::::::::: 

Morylood ..•. __ ••.. ._ ..•. _ ._ •..•.•.• _ M=b I15 __ • __ ._. __ ._ _.. __ . jlflclJl'IlD .••.•__ •. • __ •. 210.00 __ . __ • MlDo.sola _ 4,S6S.00 _ MI~ppL••. __ ..•.. •. __ •. __ •. __ • ._ _ Mis-won: 

FiT,<1 d;&Lrlc~ __ •• __ .... •••••.•• _•••••••••• "'.'..... llinh d~~rlrt••.• _. •.••••••••••• __ .•_._ _ MonIRo ,. __ •• __ ••_ 1,812.08 __ ._. 

~~~tt~~P3b[rn::::"::.::::::::::::. __~_~. :::::::.:: 

New Jerscy, nl'lltdlslrlct .•••••__ •.••.••••• •••••••••• New York: 

S.~od dlstrlcL _•• __ • •.•••••••• __ • _ ThIrd dlstrict.•.••_•__ • _•••••••••.•••. __ •.•_ •••••••••• Fonrteenth district••.••••••••••••••• •••••••.••_ 1'we!lty·nr~t '!!strlct __ •••_. _._ •• __ '" ._••••••.•••• __ ._. 'l'w"oty-ol~hthdlstrlct ••••••_,... 473.00 .••••.•.•. 'Norlh Oorolloa....._._ ••••_••._•••••••_. __ ••••. " __ " •• __ -Nonh Dol<olll.•.••_••• ._•••••.• •••••• _••• __ .• __ ·Ohlo: 

Firstdlstrlct••• _••••_._. ._._._. ----.---••••••••.•_ TeDlhdlstrfct ._••••••••• _•••.••••••••_•. _ Ele,""ll~h dlstrlcl.••••• •••••••• •. .•••. '.... 

Eighteenth district.. _._._ ' ••••• •__ ". 

OklahomR•••_•••• . _•••_••••.••..•••••• .• .• •••• •••• ,Oregon _•••_...... 12S.00 ••.•••• PconsylvRnlA: 

First dlstrlct.• __ ._._ ••••••••••••••••_. •••• " •.•_ TweJJth dlstrlct_••••• __ • ••• _._ •__ ••_•• _••.•••• 

TWl!IJty·thlrd dlstrlct••_ _..••• ._ """.... Rhode I!iland•• _. ' _•••• _ • _•. ""'._. ·Tcnoes. •__ _. 2,654.50 ••••••• __ 

·T"~Rs.lIrstdl.t!lct_. ._._......... 15.00 ",.,._... 

~~~~~::::: ::::::::::::::::::::: ::::::::::: :::::::::: WestV"gJnla. __ •• __ ._._ .••_......... 42t.OO _._ •• _.__
 W!sconslo •••.•••.••••••••••• 3,425.00 •• _.__
 'Wyoming__ .:.::.•••.•_•.•••_•. • ...._._.__ 

TotaL ••••_•••••••.•_•••_._. 27,707.67 2,1150.00 

TOI.olrornsCRIYallrl030 &I,m.w e.72~75

FlnB! 

~d

"",,",!LIes 

M,1M7.00 11.l..00 ~.JOO.OO

17,QS3.60 

8,aL:J.OO 

1.lICfrt3l; CO" Tolar 

I-I 1­ ----..•.-----_•••. u,uer.oo ••••••• $51.00 llQ7.BO •• •••••• •••. ~,300.00

.•.• . 8,m.70 28,8i8.911 ..•.•• 1,162M Ul,7M.08 

l.:t: "~~::::- ~.~_ I,~~ 2l),~11'l.8?1$2,Q:J6.(A ~2100 _..•.••.•_ .•••.~9.~3

_..... 2',a30.7'~2~00 , 2,mo.oo ..••.•. 30.60 2,080.110 

12,(1,6.00 ..••. 4M.&2 12.~&2 400-00 _..••.. _._ 2M.05 3,1iQ5,05 

__ .;: ~.~. I~:~~:~:~~~ ii ::t1~ ~~ JIi :::'::~::. ~~~: ~2 ~: 4{l.(I'J __ 3S_03 78.03
 

I, 12.'i. 00 __ _. __ _ I, I'M- 00
 4,ll2J_78. ••• 37f<4'l 5,~lo.I8
 

3,742.6/) _ _ ttlB 8,632.il8
 I 410.00 ••• 125.17 

21, 00 ••••• __ .._ •••••••••• _ 10, roO". W __ •••• ~G. 20 3&1.34 _......... W5,J7 

.~.~. :::::.:::: l~: &5.Q5 _ 241.45 

J3, 4n o:l 7. U 1(l,L 90 67& 70 1. Q5 55. 00 

I, 056. 00 __ ._... 20. 00 U~. 00 _••••••••• _•••••.,... [00.00 •••• __ 40.00 810-00 ••.•• 78.40 7& 00 __ . _... 

5,LII1>.OO _._._..... 1llS.:r.! 

IM.Ol .••••_._.. ~91.W, 3, 2SQ, 00 __ • ••••_••• __ ._ 11, 0\17. l!4 186. 08 1, 634. 33 I, 010. 10 ••..•_. _.. )44, 18 J'M-OO 42.95 

4, 6115. 3lI ••••• _•• __ 17'. " 3, 600. OD .__ _ •• _•••.•••• 

8, 751. 00 _._. __ •••• I, SIt. 14 ._....... •• •••• •••• 40. 00 67~.00 ••.••_.... 140.88 

200.00 ._._ ~.OO

3, 1~ :::-:::::: :::::i;.:~: a,moo • ._. 161.9S 

$,1M.611 ••. .•. 6t.ll5 

34,(l5 •• ••••••• .___ 

63& 17 

21, OO~, 00
 10, 711. 7lI
 2,391.611
 I 

l'~f:: J,0II7.40 

IS. 5ll.\. 23 1"31. M 

I, 1/76. 00 O~ 00 M:l,OO 

1H.8.40 

1 OD 

~,613.32 74ltllO
 

3, ~M. 00
 12. ~18. 26 1, 1~9. 28 2~

So 070. 011 :l, 600. 00 

10, OM- 14 ~o. 00 3,47lL38
 

26U.00
 

4,100'Oll 

:l, t~ 8,l>J:l.&4

34.lIJ 

1ll2,H2.13 3, 132. OIl 17,911.25 244,~03.IS

264.0010.12 7,(~!;.07 10,058.tl3 324,013-TI 

REPORT OF COMMISSIONER Q}o' INTERNAL REVENUE 

:3 

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T Io.nLEI 52.-.&pemc! of the Internal ReT1enue Sen'ir;e, filSCal '!lear 1931-Continued 

A. DIllBUnSEMENTS BY COLLECTORS OF INTERNAL RF.VENUE-OO'llUnuoo. 

'"

S~1bria'l of 

DI~1.rlol con"N~t>l, R", •

Total <1"1-'\1(,,,,

clerb, ok 

"

•

• N~..... York: 

FIrst distrlct __ .... • .. .. ." • __ .___ !g(~. IJJ. 6IJ M, 0 271. 00 ~4, 300.1l'.l $1,819. ,18 $1\86.8'\ $1,180, lI:l ~~8B, gl)l. 65 &colld distric!. .. _. . __ . •. . __ 478. 4P1, &l 

Th!r<t dll;trlc!. .... . . ... • ..•• ...__ .. M~, 1lIl2. ~j,

1, Z!l6. Q~ -"-U:7i- 2,~OO,4~ 1,(l("~.20 ~20, 17 OO,718.M • Fourl.oooth district.. __ ........ ..... _ _ .. 207, 7~. 98
 2, J~O_ 52 ro, 000. 00 2, t5:l,O~ I, U2.1~ 2, IIBO, 00 412,800.(7 n TWMIS·nNt district • _•.... _. _.. • ._ . . __ __ LI.3, .31. 0,2-18.00 2, m.oo " I, 21~, 46 2, 7'8'.;~ 1.~1.~ r-J, 7~'.1.1 0 lI,M.1.~l SOO,OO 2.09 ~1Hl 270. r;o 201 5L I~J,12~ 32 Tw"nL)'..e;gl,th <llstrlc!.. .. __ _. . _. . ..•• 207, S3!l. ~O " 1.,3~08,U ----------1 .25 l,~IlIl.&tI 4M.l~ H7.el 2l1..01Q.d .... North D~k"ta.-.__ . . _. North Oaroliu. . __ .. _. ._____ _ . _. __ _ ... l31.968.31 

110, leg, sr; 7,g2\l.t3 

t,700.U "--2;375:00 Ohl~:F;r&t distriot . _ __. . _ ___ . .•. Tenth d'1tricL ..." , • .. ... _ _ . ... _ Eleventh <llslrict .. . . , .. _.. Eightee-llth distriot . _ __. ._ _ ___ . .. _. OkJl>homa_. ..__ .._... _ _ .•__ . ...__ .. . Oregon._..__ .. ._. ... .... .. _. . .• _ 

188, 1!l4. gl 

lOll, 045. lQ 

86, 570. 23 2118, 7lIll. '5 

I ~I, 1M. 24 lU,~I'_15

2, 7'rl. O~

lI,H~_OO

2, 89~ li8 7. ~1i2. 40 

9. 2Il2. ~l

I, t~0.12

--. __ .__ .. _.. 

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

------i2fl.-oo 

Penm\-l.ania: Yi",c dlstrict. 1'..ellth district . . ..... ..... 

. . __ .. __ . _ .. • __ ...... _._ . . ~ll6, 6g8. 00 114, e~7. 91 0, OM. 11 3, 0i2. 3D 

1,130. 00 

-----_._.... 1'wenty.ltllrU uistrict. --­ .. -".­ ....--­ --- -. ----­ .... Rhode Ill.DU __ . .. _.. • ... .-----... 1 ... _ 301, 618. \Il.l M, '22. !l' 1, 6'26. Q.~

l:lJ, ~7

30.00 

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

~~~~~ E~~~~:::::::::::::::::::::::::::::::::::::::::::::::::::::::::: ~:oo._ .._ ..­ -­ - -­ I ~: ~~: 1I3.QI;,\.~~

t, 2,\o:U? 

4,m.ll."l 

6, 22ll. 117 

------------­

---_.. _-_ ...­

Fln;(rli'tricl ...... __ _ Seoood dil'.rlct._ .. . _. Utl>h.... .. ... .. Verm<IDt. • •• •• Vi'~[nla ......__ __ ....__ . WllShington. ._. 

W""t Vi!lliula._ ... ._ ... ,. 

_. .•. •••• __ . ..... . __ . _..._ _ ._•• .... ._ •• _.,, .. __ ...•__ __ ..__ . 

. __ .. . 

...__ 

._._ ...___ 

•.• ...__ 

. __ ... __ 

.__ 

lOO,g38.81. 

l~I, 145. I. 

63, ~1 O. 2ll 

M, 218. 15 142, 7'JJ, L6 176,800.~~

105, 816. l~

HI, 2'JO. 40 H,Mi'. 7~

~,Q!.1 (fl 

2,882.'1\1 

8,312. D-l 

8,389.13 

6,772.,% 

9:;H10 

1,~.OI

---iii,-iiiiii:iiii 

1, !)j~. 6.l 

L3,8j,~.lI:l

b, M7. 10 ----3.-~M:OO-1

~~~:~:.'~~:~~~~~~~~~::~~~' ~~~~~~:::~~::::::::::::::~~::~::::~::::::I~..~~c:o'C:=':~::i+~"'''':C:-I~~ ~)D, 304. ttl 294.018. 011

I 

,~

2.86 

1,019,71 ' 

a7l..9~

1,073.75 

MI.&!. I, Q~~.llol

;2o.~

11.~.1l62. 89 

W, 5.'i4. '2 m 

" '.U'.00

3,32 

4.10 

'00 

,.~

.U 

,." •as

'.00 ."

1O.4B 

MO. 21 7T.!.85 

7'38.30 

2, 118' ~1

lIBi. ~D

4~7.ll

2. 101..!i7 

~OO.lO

8(11,.,~

061. 60 2GG.W 

102. i5 

701. 70 

~2, 10 

149.bl 

7!l4. 25 

1,176,18 

~OOO

:a-l~.OO

2,151UO n.M 

2, 31~. 88 

722.M 

1.161.35 eLIO 

LeB. j,J 

lM.61 

1~7.e~

~86.5~

2.08 3\ 190.47 

s:J. ~~

I, 1M. 81 

",. " r.8L. Q6 

lj~. :IS 

lQ8.05 

173.6) 

179. :J8 

141,179.85 

)j8,567.0Il 

ijl, t77. 00 

810, 8lJI. Zl J32,OI~.62

119,1181.::19 

3N,536.« 

llS, ~2], 3lI 

:110, !WI. 05 

87, on. 22 7,1, 31l2. 9J 

f.:J, 286. 2ll 

12(1, 74~.B:I

<3 

• 

0

• 

Z 

• 51. 10 I. 07~.12 ll:u.... ~17, 3~ 1&1. nJ, 81 " e.81 

.1. to 

l.Og 

2.87 

11., I' 

1,118.00 157.111 

428.55 

963_83 

1,322.40 

'"00 

~:z,l.10

;24.H 

~~L,40

2,2C2.IO 

477.~~

R28 

100.00 

1,834.80 

606. 7~

172, 5.18, III 

67.7'T4.&e 

W, 382. 7Q 

11\6, M8.19 19L, 424. 46 

•

" 

'.00 

5. i2 3.75 

Jn~8

3M_21 47I. 0\1 

1,487.21 000,3-5 

203,85 n.OO 

}15, 721. M I lIS, WI. 6/. 

:a-l5.02 

~17. 5:l 123_,\5 

38, 330.41 

ll;~ 1M. 31 26:1,037. ro ,lg,9l4.3~

11,3>£0. 71P. 8Q 

Z 

LB~~!~~~~~"~'~' ::=:=============--=====~--~=='-::-=-=:"":''':-:''-:
 

11. DIIlBURSEMENTS BY INTERNAL-REVENUE ACIENTS I 

DI",,!~l1

Atlanta....__ . .• ...... ".. .... 

~~i~'::~~:::::::::::::::::::::::::::::::::::::-:::::_::::::::::::::::::: !kooklyn .. . __ •
 

BUliaIO•• _._. .. • •• __ ._, • _
 Chle...,"_. ... • . "_._. _
 

Columbl&.. gj~~:t::::::::::::::::::::::::::::::::::::::::::::::::::::::::::--- .._. ....... ._ ... .. _. __
 D.lIl1!! • __ • ...... ••••••• ••__ ._. ....._•• _ noDver_. ._ ... • . •• _._. .. • Delroil... • ... •. __ •. . _ 

g:'~~~:_o__::::::::::::::::::::::::::::::::::::::::_::::::::::::::_::::. 

MUw.ube. ~rl~~~~~~III~~~ff[[[[tt[[~tt~III[~~[[ttt[t[J~I~[[t~I~~ .... ... • ~~ffI[[[~t[f ._. NMbvtn" __ .. ._. . • ... 

N" ~::"iI~.,;.m:::::::::::::::::~::::::::::::::::::::::::::::_:::::::::::::: ..... OrlMD-' ..._. . .. • 

New York: a-nd dlvlsIon_._. .... ••••.. . _. _ ___ ... Upper dlvt,Jon . .. .. . Oklahoma Olty. __ ._ . • • __ . _•__ . ._•.• _ Omeha. __.. ... ..... __ .. •• .... _. ._ Phlladelphla._. • •__ •• • __ _ _ Pittshurgh • __ .. ._. . ••• .... •. , RJ~bl!lond __ ._. •.. .• __ ._ .• .. _ Balt Lalr. Clly• .._. • _.•••_.._. ' . __ ._ Ban Frallclaco. .... . .__________ _ .._.. .. Beattle..._. __ .. ._. .._.. ..._._..__ • __ Bprfng:lleId • ._._. __ . .. • • __ • __ 81. LolllS. • .. ... _..._•• • _ 81. Pe"!.. ...... ..... _ WJwl·.a .••_. .• • . •__ •• __ • " 

1'Olal_. ._•• • ... _ 
0 

.--.-----------==--:--~~~--

TABLE 52.-&p.m.1el1 of the [merna! Revenue Service, fiual IIwr 19SJ-:Coutinued 

c. D1BDURBEME~TBDY THE DISBURSINO CLERK OF THE TREASURY DEPAltTMENT AND VIREO']" SETTLF.MENTSTFlRQUan OFF[CE OF TnF. '" _COMPTROLLER OENEllAI" C"LA1MS DIYIB10N I '" 

Stationery. Bpp"lles EXllf(W 

SWIllS Tr~vel Ren~ Telegraph ToJophonD D'll0:6 8t1P.i ann 8.lld ~~~~ Tnlll.l • • ToW •• "•••••••.I

-~-,-"'-,~-,-,-,.I-~-'-.~- .. ...-.-,-.-.+:~-,-~-~mg-··-M-I··-:-"-':-:-·-:-'I-~---,.-M-"-:'+ ... -,-.-.-",'II-.-w-,-"'-,.... --M 

0 

-.-I-.-n-,-.-.-~-I-.-,,-,..,--~-I· "

0 

a D. REOAPITULATION' 

",.n. Trn~el

oxpell.'M Rell.~ Telegraph TelophoDe Bupplie:l ~,

eqnlllmmn 

Mbcel­

!nue"U3 Tot.r.1 

Collecting Lbe Inlernal rG'ffilIle, 19:11; • Collectn"___•___ •••••••••••••••••• ____ •••••••••••••• ___ •••____ '$10,4(18,6Q8.04 

M:b,;sriingClerk:1,rc;,;urYi:iepi.ii:iiii~iii, ;;':;,To-,;riei';iAcooun-t-: •ll, 012, 214. 64 lng Olllco______________________ "__________ • _________________I.0, M7, 632.17 

~10,31)j.0Il

(92, ll{I~. IS 

487.0:.'11.34 

mI,CIl8.OIl 

266,O~1. 3~

1l,24B.0l 

f..17'2- .'>8 MS. 20 

n, M2. 22 

$8..'I,721.M 

31\,832. 49 

34, M7. GO 

$8..'1,464.04 

41, I~B. 77 

100, 51!. 91 

!36,3:>0.47 

28, 817. 16 

7~, 1M. ~I

$11,340,7111. Sg 

Il,Sll8,307.S1 

10,383,688.48 

TotaL___________________ ___________ ____________________ 81, US, S6 1,390.810.Ilol ~91, 91B. 05 12, ~ll:I. 00 136, 201. 73 213,176.. a2 140,313.13 :u,022, 716. I'J8 

m"

m 

0 " 

z 

0 

" 

CLAIMS APPROVED FOR PAYMENT FROM TDE REFUNDINO APPROPRIATIONS 

1929 and W30and 10310nd e Tol.nl prior yrorl! prior yl'l,"e ,~. """ 

AmQ\1llt IPproVed... .. _. _. __ .. ..• . _._.. _••••••••••••••••••• _ 

Z 

l F'loIQ lbe epproprlloUon, "ColleeU"Il Ibe IIIt.ll'lII11'II,",,,ue. tlil3l." 

d 

I 1:82 071,18 retirement ",oou~tlon,Included. I 1:lll2,78g.52 ",Urnmenl dedul1.lon, Ineluded. 

'&293,6111.47 reUl'llDIelll ","",uc1.lons Included. 

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