CONTENTS 

Page 

1 

TREASMIT DEPART1115NT 

Document No. 3147 

Internal Revenue 

Introduction 

General: 

Internal revenue collections 1 

2 Refunds and repayments 

Additional tax assessed as a direct result of enforcement efforts 3 

Expansion of enforcement activities 44 

Personnel recruitment and training 

Cost of administration 5 

The impact of tax administration on the national economy______ r— 6 

Important legislation affecting the Bureau 7 

Accounts and Collections Unit: 

General functions_ 12 

Collectors of internal revenue venue 12 

Supervisors of accounts and collections 13 

•Processing Division 13 

Planning Division 13 

Disbursement Accounting Division 13 

Employment Tax Unit established 14 

Employment Tax Unit: 

.General functions 14 

Assessment of employment taxes L 14 

Taxes under the Federal Insurance Contributions Act 15 

Claims adjusted 15 

Special refunds 15 

Offers in compromise 16 

Coordination with the Social Security Board 16 

Tax under the Federal, Unemployment Tax Act 16 

Claims adjusted 18 

Offers in compromise 18 

Carriers taxes 19 

Claims adjusted 19 

Coordination with Railroad Retirement Board 19 

Income Tax Unit: 

General functions ao 

Collections 20 

Returns and declarations filed 21 

Examination of income and excess profits tax returns upon receipt by 

the Income. Tax Unit 21 

Investigation of tax returns by field offices 22 

Revenue results of investigation of income and excess profits tax 

returns 23 

Stage at which additional tax was assessed 23 

Action taken on excess profits tax relief claims 24 

Refunds, abatements, and credits 25 

Tentative amortisation adjustments and carry-back adjustments 26 

Inventory of returns on hand in the field offices 27 

Pension trust work 28 

Miscellaneous Tax Unit: 

Estate Tax Division— 

Returns 29 

Claims 29 

Court decisions 30 ' 

Tobacco and Capital. Stock Tax Division— 

Tobacco taxes 31 

Capital stock tax - 33 
CONTENTS , - V 

CONTENTS 

Page 

34 

34 

35 

35 

35 

35 

Credit cases , 

pohol Tax Unit: 

General functions 

Claims; processing taxes - 

39 ' 

Permissive activities— 

Plants and permittees 39 

Collections , 

40 

Production of beverage distilled spirits 40 

Tax-paid withdrawals of distilled spirits 41 

Consumption of distilled spirits 41 

Stocks of distilled spirits 41 

Fermented malt liquors 41 

Wines 41 

Production of ethyl alcohol and spirits 41 

Tax-free withdrawals of industrial alcohol and spirits 42 

Stocks of industrial alcohol and spirits 42 

Production of denatured alcohol . 42 

Specially denatured rum 42 

Assessments / 42 

Claims for drawback of distilled Spirits used in nonbeverage 

products 42 

Claims for remission of taxes on distilled spirits and wines 43 

Claims for redemption of stamps, abatement and refund of taxes_ _ 43 

Export claims 43 

Offers in compromise under internal revenue laws 43 

Offers in compromise under Federal Alcohol Administration Act_ _ 43 

Laboratory activities 43 

44 Field inspection 

Other statistics 44 

Administrative procedure 44 

Basic Permit and Trade Practice Activities— 

Permits 44 

Labels 45 

Advertising 45 

Trade practice 45 

46 Interlocking directorates 

Enforcement activities— 

Seizures 46 

Arrests and prosecutions 46 

Applications for pardon and parole 46 

Transportation of liquor into d territory dry 46 

Floor stocks tax violations 46 

Federal Alcohol Administration Act violations 46 

Violations resulting from shortage of distilled spirits 46 

Joint sugar program with Office of Price Administration 47 

Firearms program 47 

Technical Staff: 

Field operations 47 

' Coordination of field activities ...t. 49 

Compromise, extension of time, and closing agreements 50 

Special procedure for claims under section 722 50 

Office of the Chief Counsel: 

Chief Counsel's Committee 51 

Engineers and Auditors Section 52 

Office of the Chief Counsel—Continued 

Alcohol Tits Division 

Appeals Division 

Civil Division 

Claims Division 

Interpretative Division 

Legislation and Regulations Division 

Penal Division 

Review Division 

Intelligence Unit 

Salary Stabilization Unit: 

General functions 56 

Important phases of the work of the Unit 57 

Salary adjustments requiring no prior approval 57 

New adjustments' which may be made with approval of the Commissioner 58 Conclusion 58 

STATISTICAL TABLES 

RECEIPTS FROM INTERNAL REVENUE TAXES 

Table 

2. Comparative internal revenue collections, fiscal years 1945 and 1946, 

3. Summary of internal revenue collections, year ended June 30, 1946, 

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

5. Summary of internal revenue collections, years ended June 30, 1945 

6. Total internal revenue collections, years ended June 30,1863 to 1946__ _ 

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

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

fiscal years 1945 and 1946, by objects of taxation 

June 30, 1946, by collection districts, States, and Territories 

by collection districts, States, and Territories_ 

by States and Territories 

ended June 30, 1946, by sources 

and 1946, by sources 

115 

102 

106 

108 

113 

115 

60 

, INCOME TAX AUDIT 

8. Additional income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1946, by 

tax years 116 

9. Tax items appealed to The Tax Court, fiscal year ended June 30, 

1946 121 

TOBACCO, CIGAES, CIGARETTES, ETC. 

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

11. Tobacco and snuff manufactured and removed, calendar year 1945, 

12. Cigars weighing more than 3 pounds per thousand: Number of fac10. Manufactured tobacco: Nutnber of factories operated, leaf tobacco 

factured and removed, calendar year 1945, by collection districts 

and by States 126 

tax-paid, by classes, calendar year 1945, by collection districts and 

by States 128 

and other materials used, calendar year 1945, by collection districts 

and by States 

by collection districts and by States 

tories operated, quantity of tobacco used, number of cigars manu- 

 122 

124 

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

removed tax-paid for domestic consumption from customs bonded 

manufacturing warehouses, class 6, by classes, calendar year 1945 130 

15. Cigars weighing not more than 3 pounds per thousand: Quantity of 

tobacco used, number of cigars manufactured and removed, 

- calendar year 1945, by collection districts 130 

eons Tax Unit—Continued 

Tax Division- 

( Assessments 

Field reports and returns 

Claims 

Credit cases 

Offers in compromise 

Miscellaneous tax special squads 

Miscellaneous Division— 

Collections, by source 

Field and special squad reports 

Miscellaneous claims 

36 - 

37- 

38 

38 

39 

Page 

52 

53 

53 

53 

54 

55 

55 

55 

56 

• 
CONTENTS - 

Pate 

131 

132 

132 

• 

133 

134 

136 

137 

137 

138 

139 

140 

141 

- • 

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

of factories operated, quantity of tobacco used, number of Sp- - 

rettes manufactured and removed, calendar year 1945, by collection districts and by States 

it Cigarettes weighing more than 3 pounds per thousand: Quantity of 

tobacco used, number of cigarettes manufactured and removed, 

calendar year 1945, by collection districts and by States - 

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

and snuff, calendar years 1936 to 1945 

19. Production of manufactured tobacco, snuff, cigars, and cigarettes, 

calendar years 1936 to 1945 

20. Su of operations of manufacture of tobacco a cigars, manufacturers 

calendar year 1945 

21. Exportation in bond of manufactured- tobacco; sniff, cigars ., and 

cigarettes, etc., year ended June 30, 1946, by collection districts. _ 

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

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

ended June 30, 1946 - 

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

from bonded internal revenue tobacco sea stores warehouses, f 

export, year ended June 30 

rs and tubes withdrawn 

or 

shipment or delivery as sea stores or , 

1946 

24. Domestic and imported cigarette papa and 

during fiscal years ended Ju 

umption, computed from c 

internal revenue receipts from taxes ne , 

30, 1937 to 1946, inclusive 

5. Tobacco, product': withdrawn for cone 

 from the sales of stamps, fiscal year 1946 

26. Dealers in leaf tobacco in business, l eaf tobacco exported a nd 

i/45 by collection districts_ 

received from farmer:4, calendar year l, _ _ 

Quasi tobacco manufacturers classified Number of factories operated and tobacco Material bandied, calendar year 1945 ______ 

OCCUPATIONS SUBJECT TO SPECIAL TAXES 

28 Number of each chew ciratdal.tar Payers Purchasing' sPecial -tar 

stamps covering the fiscal , 

year 1946, or portion thereof, under the 

various annual rates, by eolleotion districts and States 

OLHOHAEHRRINII, RENOVATED RUTTER, ETC. 

and withdrawals of colored oleomargarine, year ended 

Ant by sollestion districts 

. Production and withdrawals of uncolored oleomargarine, year ended 

June 80, 1946, by collection districts 

31. Production and withdrawals of oleomargarine (colored and uncolored), year ended June 30, 1946, by months 

32. Summary of production and withdrawals of oleomargarine (colored 

and uncolored), years ended June 30, 1937 to* 1946 

33. Materials used in the manufacture of oleomargarine (colored and uncolored), year ended June 30, 1946 . 

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

30, 1946, by collection districts 

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

butter, years ended June 30, 1937 to 1946 

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

months, year ended June 30, 1946 

ALCOHOL, DISTILLED SPIRITS, DEER, AND inn 

37. Plants and permittees quablied to engage in the production, distri-

' bution, or use of alcohol and alcoholic liqguors asof June 30, . 1946_ _ 

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

issued, terminated, and in effect for the fiscal year ended June 30, 

1946 

39. Production: Umlimatured ethyl alcohol produced by industrial alcohol plants, and spirits and unfinished spirits produced by registered distilleriee, by months, fiscal year 1946 

142 

151 

151 

152 

152 

153 

153 

153 

153 

154 

154. 

155 

4 

CONTENTS VII 

Page 

46.. Materials: Used at industrial alcohol plants in die production of un57. Summary: Production, withdrawals, and stocks of denatured alcohol, 

44. Materials: Used at industrial alcohol plants in production of unde45. Materials: Used at industrial alcohol plants in production of uncle48. Summary: Production, withdrawals, losses, and stocks of undenatured 

49. Summary: Production, withdrawals, losses, and stocks of undenatured 

56. Operations in especially denatured alcohol: By manufacturers, by 

40. Production: Undenatured ethyl alcohol produced by industrial al41. Withdrawals: Undenatured ethyl alcohol and spirits, by months, 

42. Withdrawals: Undenatured ethyl alcohol and 'spirits, by States, 

43. Stocks: Undenatured ethyl alcohol, spirits, and unfinished spirits, 

47. Summary: Production, withdrawals, and stocks of unclenatured 

50. Production: Completely and specially denatured alcohol, by months, 

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

52. Withdrawals: Specially denatured alcohol, by formulas, fiscal year 1946 

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

54. Summary: Production, withdrawals, stocks, and losses of denatured 

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

58. Summary :.Production, withdrawals, and stocks of specially denatured 

fiscal year 1946 

ethyl alcohol produced therefrom, fiscal year 1946- 163 

ethyl alcohol, by months, fiscal year 1946 163 

ethyl alcohol and premises operated, by States, fiscal year 1946 164 

ethyl alcohol, fiscal years 1934-1946, inclusive_ 165 

fiscal year 1946 166 

months, fiscal year 1946 167 

by months, fiscal year 1946 167 

alcohol, and denaturing plants operated, by States, fiscal year 1946_ 168 

States, fiscal year 1946 

States, fiscal year 1946 170 

fiscal years 1934-1946, inclusive 171 

yruertar ait94d ciatillery denaturing bonded warehouses, by months, fiscal 

cohol plants, and spirits and unfinished spirits produced by registered distilleries, by States, fiscal year 1946 

fiscal year 1946 

by States, June 30, 1946 

natured ethyl alcohol, by kinds and by months, fiscal year 1946 _ 

natured ethyl alcohol, by kinds and by States, fiscal year 1946_ _ _ _ 

denatured ethyl alcohol, by kinds, and quantities of undenatured 162 

169 

156 

157 

158 

160 

161 

• 59. Summary: Production, withdrawals, losses, and stocks of specially 

denatured rum at distillery denaturing bonded warehouses, by 

States, fiscal year 1946 171 - 

60. Operations in specially denatured ruin: By manufacturers, by States, 

fiscal year 1946 172 

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

spirits, by kinds and by months, fiscal year 1946 172 

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

spirits, by' kinds and by States, fiscal year 1946 173 

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

spirits, by kinds and by months, fiscal year 1946 174 

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

spirits, by kinds and by States, fiscal year 1946 175 

65. Production: Distilled spirits, by kinds and by months, fiscal year 1940_ 176 

66. Production: Distilled spirits, by kinds and by States, fiscal year 1946_ 177 

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

months, fiscal year 1946 177 

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

States, fiscal year 1946 178 

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

fiscal year 1946 178 

70. Withdrawals: Distilled spirits, total tax-paid, by kinds and by iltates, 

fiscal year 1946 179 

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

and by months, Bei* year 1946 179 
Page 

180 

180 

181 

181 

182 

182 

183 

185 

185 

186 

186 

187 

187 

188 

188 

189 

190 

191 

192 

193 

193 

193 

194 

195 

196 

197 

198 

199 

200 

201 

202 

CONTENTS 7X 

Page 1 . • CONTENTS 

Table 

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

by States, fiscal year 1946 

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

kinds and by months, fiscal year 1946 

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

kinds and by States, June 30, 1946 

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

kinds, and by years and seasons of production, June 30, 1946 

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

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

to other causes, by kinds, fiscal year 1946 

77. Summary: Production, withdrawals, and stocks of distilled spirits, 

by months, fiscal year 1946 

78. Summary: Production, withdrawals, and stocks of distilled spurts, 

and premises operated, by States, fiscal year 1946 

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

June 30 of whisky and of total distilled spirits, fiscal years 1934 to 

1946, inclusive 

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

kinds and by months, fiscal year 1946 

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

kinds and by States, fiscal year 1946 

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

fiscal year 1946 

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

and premises operated, fiscal year 1946 

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

spirits and wine, fiscal years 1936-1946, inclusive 

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

consumption, fiscal year 1946 

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

consumption, fiscal years 1941-1946, inclusive 

87. Materials: Used in production of fermented malt liquors, by kinds 

and4 months,. fiscal year 1946 sa MO • ' teed lit production rd.fermented malt liquors, by kinds 

States, fiscal year 1946 

iireeldlantiesi,i, 

 withdrawals, losses, and stocks of fermented 

tilige‘g y months, fiscal year 1946 

ittin = uetion, withdrawals, losses, and socks on hand 

7 , tif ermented malt liquors, and breweries operated, by 

States, fiscal year 1946 

91. Summary: Production, withdrawals, losses, and stocks on hand 

June 30, of fermdnted malt liquors, fiscal years 1934-1946, inclusive _ 

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

by months, fiscal year 1946 

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

cereal beverages, and plants operated, by States, fiscal year 1946_ 

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

fiscal year 1946 

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

fiscal year 1946 

96. Production: Still wines produced' and treatment of wines after 

fermentation, by months, fiscal year 1946 

97. Production: Still wines produced and treatment of wines after 

fermentation, by States, fiscal year 1946 

98. Withdrawals: Still wines, by months, fiscal year 1946 

99, Withdrawals: Still wines, by. States fiscal year .1946 

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

by months, fiscal year 1946 

101. Summary: Production, withdrawals, losses, and stocks, June 30, 

of still wines, and bonded wineries and bonded storerooms operated, by States, fiscal year 1946 

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

wines, by months, fiscal year 1946 , 

Table 

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

wines, and number of premises operated, by States, fiscal year 

1946 

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

by months, fiscal year 1946 

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

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

year 1946 

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

June 30, of still and sparkling wines, fiscal years 1934-1946, 

inclusive 

107. Claims for redemption of stamps, abatement, and refund of taxes, 

fiscal year 1946 

108. Claims for drawback, fiscal year 1946 

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

1946 

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

months, fiscal year 1946 

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

States, fiscal year 1946 

TECHNICAL STAFF 

112. Analysis of the work of the Technical Staff during fiscal year 1946- 

Income, profits, estate, and gift tax cases 

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

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

Court (formerly Board of Tax Appeals), fiscal years 1940-1946, 

inclusive 

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

agreement cases, fiscal year 1946 

OFFICE OF THE CHIEF COUNSEL 

115. Appeals Division: Cases appealed from Tax Court decisions to 

appellate courts, fiscal year 1946 

116. Appeals Division: Number, and amounts, of cases shown in table 

116 for the fiscal year 1946 only, by class of tax and amounts 

involved 

117. Appeals Division: Circuit and Supreme Court cases pending June 

30, 1946 

118. Appeals Division: Status of cases pending before The Tax Court 

of the United States June 30, 1946 

119. Appeals Division: Progress of cases in appellate courts on appeals 

from decisions of The Tax Court of the United States, fiscal year 

1946 

120. Appeals Division: Disposition of Supreme Court, Circuit Court, and 

Tax Court cases closed during fiscal year 1946 

121. Appeals Division: Disposition of cases closed by The Tax Coprt of 

the United States during fiscal year 1946 

122. Appeals Division: Number, and amounts, of cases pending in field 

divisions, by class of tax and amounts involved 

123. Appeals Division: Disposition of cases by The Tax Court of the 

United States during fiscal year 1946 

124. Civil Division: Cases received and disposed of during the fiscal 

year 1946 

125. Civil Division: Results obtained in cases closed during the fiscal 

year 1946 

126. Civil Division: Results obtained in lien cases closed during the 

fiscal year 1946 

127. Civil Division: Civil cases pending at the beginning and end of the 

fiscal year 1946 

128. Civil Division: Number of Civil Division cases tried by the Department of Justice and number decided by the courts during the fiscal 

year 1946 

202 

203 

203 

204 

• 205 

205 

206 

206 

207 

208 

210 

210 

21 1 

211 

211 

211 

212 

212 

212 

212 

213 

213 

214 

214 

214 

214 
CON'I'ENTS 

Table 

129. Claims Division: Processing tax cases appealed to United-States 

Processing Tax Board of Review and The Tax Court of the United 

States, including those appealed to appellate courts, fiscal years 

1939 to 1946, inclusive 

130. Claims Division: Number, and amounts, of eases shown in table 129 

for fiscal year 1946 only, by class of tax and amounts involved__ 

131. Claims Division: Status of processing tax cases pending •before 

The Tax Court of the United States, including those appealed to 

appellate courts, June 30; 1948 132, Claims Division: Results obtained in processing tax cases closed 

before The Tax Court of the United States, including those appealed to appellate courts, fiscal year 1946 

133. Claims Division: Civil cases received and disposed of by Processing 

Tax Section, and number decidedby courts, fiscal year 1946_ _ 

134. Claims Division: Review eases received and disposed of by Processing 

Tax Section, fiscal year 1946 

135.Claims Division: Civil cases received and disposed of by Processing 

Tax Section during the fiscal year 1946, by number of cases and 

amounts involved 

136.'Claims Division: Cases received and disposed of by Reorganization 

Section, fiscal year 1946 

137. Claims Division: Results obtained in cases closed in Reorganization 

Section during fiscal year 1946 

138. Claims Division: Liability involved in cases of Reorganization 

Section pending dune 30, 1946 

139. Claims Division: Cases received and disposed of by Bankruptcy 

and Receivership Section, fiscal year 1946 

149. Claims Division: Cases received and disposed of by Compromise 

Section, fiscal year 1946 . Claims Division: Liability involved in eases of Compromise Section 

pending June 30, 1946 Claims Division: Results obtained in cases closed in Compromise 

Section, fiscal year 1946 

143. Review Division: Number of -cases received and disposed of during 

the fiscal year 1946 

144. Review Division: Public deoisions, promulgated under Treasury 

Decision* 4359 and 4583, during the:fiscal year 1946, by months_ _ 

MESCELLAWEGUI3 STATISTICS 

to co l as proceeds of In rem actions, judgments 

in civil sults

koters 

 , fines and -penalties imposed in criminal 

and costs, as reported by clerks of United States courts 

1510-, year ended June 30, 1948 

sof the Internal Revenue Service, fiscal year ended June 30, 

1946 - Anima . 

 ry of internal revenue stamps issued to collectors of interval 

revenue and the Postmaster General during the fiscal years 1945 

and 1948 

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

years 1945 and 1946 

219 

Page , 

215 

215 

215 

215 

218- 

216 

216 

216 

217 

217 

217 

217 

217 

218 

213 

228 

226 

ANNUAL REPORT 

OF TRW 

COMMISSIONER OF INTERNAL REVENUE 

TREASURY DEPARTMENT, 

OFFICE _or COMMISSIONER OF INTERNAL REVENUE, 

Washington, D. a 

The honorable the SECRETARY OF THE TREASURY. 

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

of the Bureau of Internal Revenue for the fiscal year ended June 30, 

1946: 

GENERAL 

The Bureau of Internal Revenue is responsible for the assessment 

and collection of all taxes imposed by any law providing internal 

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

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

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

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

of 1936 (49 Stat., 1928, 27 . S. C., 221-228); the Federal Firearins 

Act (52 Stat., 1250, 15 U. S. C., 901-909); and the Stabilization Act 

of 1942 (56 Stat., 765), as amended (50 U. S. C., App. Sup., 961-971). 

Internal revenue collections. —The following table shows the collections by general sources of revenue for 1946 as compared with 1945: 

Summary of internal revenue collections, fiscal years 1945 and 1946 

■•■ 

General source 

Fiscal year 

1945 1946 

isoll 

- on income tar_ Incohnceir oniV is taxes: 

Individual Income tax 

Withheld on salaries and wages 

Excess profits, declared value 

Excess profits, Revenue Ads of 1940, 

1941, 1942 

$4,879, 715,381 

8,770,094,034 Ste 

143,797,827 

11,003, 519,623 

$4,639,949,184 

8,840.947,304 

9,857,588,861 

91,129, 787 

7,822,488,154 

Unjust enrichment , 179,995 34,882 

Total 34961, 528230 31. M8, 188, 152 

Alcohol taxes: 

Distilled spirits, imported, excise 199, im,e67 149, 08 ,486 

Distilled spirits, domestic, excise 1,284,614,917 1,603,499,559 

Distilled spirits, rectification tax 

Floor tares, wines and liquors 

32, 549,440 

88,343,159 

41,879,545 

690,212 

Bottle or'container stamps 12,105,343 14,174,206 

Wines, Including fortifying brandy 47,442,035 60.844,242 

Fermented malt liquors 641,811,737 853,929,639 

Special or occupational tares 8,308,462 8,060,757 

Total 2,309,868790 2,528,164,686 

Increase or decrease (—) 

Amount Per cent 

—$239,706,197 —4.9 

76,853,270 0.9 

—406,630,479 —4.0 

—52,658,060 —881 

—3,181,031,469 —X 9 

—145,118 —80.8 

—3, 803,888048 —10.8 

—58,610.181 —78.3 

318,884,612 24.8 

9.330,145 23.7 

—82,646,947 

2,068,81S 17.1 

13,402,207 28.2 

12,117,902 1.9 

—247,705 • —80 

218298896 9.4 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 2 

Summary of internal revenue collections, fiscal years 1945 and /946-Continued 

19, 229,804 

49.314 

17,804 12,927 472, 646 32,084,067 69,057 

ist $3968, 330. 587 

58 

28 635 

36,981 

113,639 

1,093,805 178,644 

188,926 

245,228 

007,684 

/65 

119,737 3,314,384 

REPORT OF COMMISSION= OF INTERNAL REVENUE 3 

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

including interest, during the fiscal years 1945 and 1948-Continued 

Class of tea 

N ber of claims Number Amount ef untied or Interest e allowed (inrefunded) 

1945 1946 1945" 1948 1945 1948 

Refund of internal revenue collec. 

tions-Continued 

Emctrenriaelnt 

Unemployment . 

Tax Act 29,252 12,882 $9, 353, 800 $2, 871,160 $151, 214 $167, 744 

Total employment taxes 140,945 132, 764 7, 8423, 662 7,27% 346 301,734 525, 318 

Miscellaneous internal revenue taxes: 

'E kri §.R% 

Bituminous coal 16 7 1, 842 3, 719 

qg 

Capital stock 988 819 794,446 2, 714. 404 

Estate 1,568 1,418 5,031, 653 7,937, 330 

Gift 318 317 1,736,778 1,509,758 

Narcotics 124 140 814 284 

Sales 1, 212 786 1,405, 903 80%814 

fll=co 

335 

232 

R87 

.,• 65 

276,464 

11,149 

441,309 

4,828 

Other 4,020 3,343 1,072,196 732.692 

Total miscellaneous 

taxes 8,793 7,180 10,381,043 14, 153, 134 1,189.337 1,218,749 

Total refunds of internal revenue colleoLions 19„ 480 49,878, 339 898, 287,178 3,021,847,104 36,166, 852 65,861,804 

Repayments (not refund of taxes 

erroneously collected): 

Redemption of stamps: 

Alcohol tax 3319 2,971 417,033 570,534 1,228 1,250 

Miscellaneous taxes: 

. 

Narcotics 82 66 1. 545 9.538 

- Silver 2 934 521 

Tobacco 1,547 2,055 2, 423,101 9, 204.730 

Other miscellaneous 

stamps 7, 508 8, 792 739,221 481,540 123,987 25,913 

Total miscellaneous 

stamps 9,139 8,913 3.153, 801 9,690, 806 124, WS 25,913 

Total stamp re4 demptions 11,458 11,884 3, 570, 834 10, 261, 340 125,734 27,163 

Drawbacks: 

Alcohol 1,202 2,308 1,367 201 3,038, 621 

Tobacco 6 360, 000 144,570 

Total drawbacks. 1, 208 2,328 1.707,201 3,183,191 

Total refunds and repaymien= of internal revenue. 19,459, 126 49,892, 551 903. 585, 210 3,035, 261, 835 36, 383588 65,888,087 

Refunds of processing and related 

taxes 30 18 870,025 585,798 209,889 238,263 

Grand total 19,459, 166 49, 693 667 904.236,235 3.035,877,-433 36,492,275 66,125,230 

Norz.-There was also refunded during the fiscal year 1940 the amount of $1,048 with no in erest from 

Philippine Trust Fund collections coconut oil tax), covering 1 claim and the amount of $315,180, with no 

interest, from Puerto Rico Trust Fund collections, covering 44 claim . 

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

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

actual payments made. 

Additional tax assessed as a direct result of enforcement efforts.- 

During the fiscal year ended June 30, 1946, additional assessments 

against all classes, of taxpayers aggregated $1,280,218,000. This 

represents an increase of $357,790,000, or 38.8 per cent, as compared 

with the $922,428,000 additional assessments made during the preFiscal year Increase or decrease (-) 

1945 1946 Amount Percent 

1946 1946 1945 1948 1945 1946 

General source 

Employment taxes: 

Federal Insurance Contributions Act 

Federal Unemployment Tax Act 

Carriers' taxes 

41,307,031,218 

188,488,617 

284,757, 578 

41,237,835,431 

178,744,606 

284, 257,838 

-4701, 105, 787 

-7, 744,011 

-499,940 

- 5.4 

-4.2 

-0.2 

Total 

Other miscellaneous taxes: 

Capital stock tax 

Estate and gift tax 

Tobacco taxes 

Manufacturers' excise taxes 

Retail excise taxes 

Miscellaneous taxes (admissions, communications, oleomargarine, documen. 

Lary stamps, motor vehicle stamps, 

coal, etc.) 

Total 

Grand total 

1,779, 177,412 

371,999,131 

843,065,077 

93%144,8= 

782,510,840 

424,104, 925 

1,498,003,578 

4,849,818,173 

43,800,387,578 

1,700, 827,675 

352,120,833 

878,832,302 

1,165, 519, 283 

922,670,741 

492,046,069 

1, 577.777, 257 

5,186,968,485 

40,672,098, 998 

- 78,349.737 

- 19,878,298 

33,7= 225 

233,374,461 

140,180,101 

87,911,144 

81,773,879 

587,148,312 

73,128,290, 678 

- 4.4 

11.8 

-7. 1 

Amount, }winding 

Interest 

Refunding internal revenue collections, 1946 and prior years__ - $3, 035, 291, 635 

'undo and payments of processing and related taxes, 

1939-1948 585, 798 

Tdtai 3, 035, 877, 433 

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

the Sonata of refunds and repayments allowed (including 

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

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

1046 as compared with the fiscal year 1945: 

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

including interest, during the fiscal years 1945 and 1948 

Refunds and repayments.-During the year refunds of tax collec- P 

tions, together with interest, were made from the following appropriations: 

Amount refunded or 

repaid 

Interest allowed (included in amount, 

refunded) 

Number of claims 

Class of tax 

Refund of Internal revenue collections: 

Income and profits taxes: 

Individual 

Corporation_ 

Total Mem= and profits taxes 

Alcohol taxes 

Employment taxes: 

Carriers_ 

Federal Insurance Contributions Act 

34,598,724 $64.080, 780 

39,00(1 

163,654 

854,171 

$28,774,949 

5,821,775 

19,279,118 49,525,478 

-5.3 

6.3 

25.0 

17.9 

16.0 

5. 5 
I 

'I
 

I 

I 

I 

I 

I 

, 

1fT OF COMMISSIONER OF INTERNAL REVENUE 5 

ceding fiscal year. Of the 1946 total of additional assessments, 

$1,108,799,000, or 86.6 per cent, represents additional income and 

profits taxes. This amount is 48.1 per cent more than the $748,430,000 

additional assessments of income and profits taxes made during the 

1945 fiscal year. A comparison of the additional assessments made 

during the fiscal year ended June 30, 1946, with that of the fiscal ye~r

ended June 30, 1945, for the four general classes of tax is shown below: 

Additional assessments 

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

Increa.~e or Fiscal year decrease (-) 

General class of tax 

1945 I 1946 Amount 1P~r cent

(Thousands of dollars) 

Income and profits taxes . -- 1 748' 430 1 1' 108, 799 1 360,369 I 48,1 Alcohol taxes_________________________ _ 3,926 3,460 -466 -11.9 Employment taxes__ 23,566 20,519 -3,047 -12.9 Other miscellaneous taxes_ _ 146,506 147,440 934 ,6 

" TotaL I 922, 428 I 1,280,218 357,790 38.8 

I 

The 1946 increase in additional assessments was attributable 

primarily to the program of vigorous enforcement. In addition to 

the amount shown above, this program should be credited with substantial amounts of additional revenue declared voluntarily by taxpayers in response to the publicized progress of the enforcement 

drive. The public support of the enforcement program was widespread and enthusiastic. The honest citizens approved strong 

measures to insure that the small minority of dishonest taxpayers 

should not shift their tax burdens to the honest majority. 

Beside'the additional assessments which were obtained through I

: 

"	 enforcement efforts during the 'fiscal year, the deputy collectors of 

internal revenue served 1,516,835 warrants for distraint, which resulted 

in the collection of $198,731,494. 

Expansion of enforcement activities.-The broadening of the tax 

base and the increases in rates of tax to meet wartime revenue needs 

caused tremendous increases in the number of individual income 

taxpayers and the amount of tax collected. As the tax burden 

increased there was more and more inclination by the greedy and 

dishonest to evade their taxes. Not only were there many who failed I 

I	 to pay their own taxes in full but also a shockingly large number who 

collected taxes from others on the Government's behalf and appropriated the funds for themselves as in the case of withholding and 

employment taxes and taxes on admissions and dues. Early in 1945, 

it became apparent that a more vigorous tax enforcement program 

was needed to cope with the situation. The importance of increasing 

the investigative personnel of the Bureau in order to carry out such a 

program was recognized and arrangements were made at the beginning 

of the fiscal year 1946 to recruit additional employees in sufficient 

number to enable the Bureau to put the program into operation. 

Personnel recruitment and training.-Recruitment of additional personnel necessary to prosecute the drive against tax evaders was com­

pleted in June 1946. This recruitment was carried on at a time

armed forces.

when thousands of. capable young men were being released from the 

Hence, it was possible to obtain additional personnel 

of high character and technical competency. , During the fiscal year ended June 30, 1946, there were 24,066 

appointments and 14,187 separations in the field and departmental 

service of the Bureau, The distribution of personnel at that date as 

compared with June 30, 1945, was as follows: 

Summary of personnel, Bureau of Internal Revenue, June 30, 1945, as compared with June 30, 1946 

Number on pay roll as o( 

1 1Increase or Branch of service decrease(-) June 30, I June 30, 1945 1946 

Departmental service_______________________________________________ 4,441 5,144 703 

Field service: Offices of collectors of internal revenue '_______________ 30,945 35,062 4,117 

Supervisors of accounts and collections__________________________ 69 79 10 

,'. Internal revenue agents' forces: . Income, profits, estate, and ~ift taxes________________________ 5,766 9,907 4,141

Miscellaneous and sales taxes_______________________________ 71 75 4 

Alcohol Tax Unit· . Offices of district supervisors , .---- 4,528 4,967 439 

Field inspection force_______________________________________ 17 13 -4 Intelli~ence Unit:_ ____ __ __ __ ___ __ __ ____ _______ 465 I, 557 1,092 

Technical Staff_________________________________________________ 486 518 32 Offiee of thp Chief CounseL____________________________________ 228 321 93 Salary Stabilization Unit.______________________________________ 454 136 -318 Processing Division___	 2,344 1,914 -430 

Totallleld service_____________________________________________ 45,373 54,549 9,176 

Grand totaL_________________________________________________ 49,814 59,693 9,879 

During the fiscal year ended June 30, 1946, there was a net increase 

of 8,175 in the investigative force of the Bureau. This increase is 

comprised of 2,547 field deputies, 842 office auditors, 3,508 revenue 

agents, 796 special agents, and 482 alcohol tax storekeeper-gaugers, 

inspectors, and investigators. It was necessary for the new investigative employees to complete training courses before entering on regular 

duties. As of June 30, 1946, practically all of the newly appointed investigative~personnelhad received training itnd had been placed on 

productive assignments. 

Oost of administration,-The amount of $176,650,000 was appro­

'priated for the fiscal year 1946 for salaries and expenses in connection 

with the assessment and collection of internal revenue taxes and' the 

administration of internal revenue laws. The Bureau transferred the 

sum of $740,000 to the Post Office Department for expenses in connection with the sale of motor vehicle use stamps, and the expenditures 

and obligations against the Bureau appropriation were $174,055,640, 

leaving an unexpended balance of $1,854,360. The expenditures do 

not include amounts expended for refunding taxes illegally or erroneously collected and for the redemption of stamps. The cost of collecting $40,558,913,040 (excluding $113,183,958 collected by post 

offices) during the year was $0.43 per $100, compared with $0.33 per 

$100 for 1945. 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Data on annual cost of administration, although of interest and 

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

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

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

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

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

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

more numerous the levies that are inherently economical to collect 

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

the volume of essential services performed for taxpayers, such as 

computation of tax liability, and the volume of investigative activity 

required with respect to refund claims, both of which have expanded 

markedly during recent years. 

The impact of tax administration on the national economy.—Tax 

administration, considered apart from the nature of the tax system 

and the weight of the tax burden, has become an important factor in 

the operation of the country's economic system. The administrative 

practices and policies of the Bureau affect to some degree virtually 

every business unit. The manner in which the Bureau handles its 

manifold statutory responsibilities is therefore directly . a matter of 

' consequence with respect to national economic well-being. 

Individual business men and business concerns are dependent in 

many ways upon the cooperation of the Bureau to aid them in the 

lawful operation of their financial affairs. Such dependence is a 

matter of law, and the Bureau policy is to assist taxpayers in every 

feasible way. Some of these activities are known as "serviceinvestigation" work, by which term is meant the investigations that 

Bureau is compelled to conduct in order to cooperate with and 

aid..the ..„.tarers,... Examples are the activities of storekeepertal ' c° I plants andilistffieries, and those of revenue agents 

eiSub colleaors assigned to the examination of refund claims. 

Fillers can not operate laWfully without the aid of storekeepergaugers. Many taxpayers that have submitted refund claims must 

delay important business decisions until final action on claims has been 

taken. 

ain, the intricate provisions of wartime tax measures make the 

final determination of tax liabilities for war years a lengthy and 

difficult task. Nevertheless, it is incumbent on the Bureau to 

cooperate fully with taxpayers in making such final determinations - 

as , promptly as possible; prolonged uncertainty with respect 

to the current financial status or the contingent tax liability of a 

business will generally delay and hamper the formulation and execution 

of plans for its future operations. 

The investigative agents of the Bureau have access to the offices, 

the fmancial records, and sometimes even the homes of millions of 

taxpayers. These contacts are necessary to the proper performance ' 

of official duties. The policy of the Bureau is to minimize annoyance 

to taxpayers or disturbance of their affairs. Every reasonable effort 

is made to suit the convenience of. taxpayers with respect to time, 

place, and manner of necessary investigations. Further, the greatest 

possible forbearance is shown, consistent with statutory requirements, 

in the handling of genuine "hardship" cases. A taxpayer who is in 

REPORT OF COMMISSIONER OF INTERNAL RE4VENUE 7 

difficult straits, but who comes with clean hands and no thought of 

tax evasion, can be assured of Bureau cooperation to the end that 

his tax responsibilities may be met without crippling effects. 

IMPORTANT LEGISLATION ENACTED DURING THE FISCAL YEAR 1946 

AFFECTING THE BUREAU OF INTERNAL REVENUE 

Public Law 172 (Tax Adjustment Act of 1945), approved July 31, 

1945, amends the Internal Revenue Code with a view to facilitating 

reconversion by improving the cash position of business enterprises 

and by relieving smaller businesses of some or all of tl e burdens of 

excess .profits tax. Section 2(a) amends section 710(b) (1) of the Code 

so as to increase the specific exemption for excess profits tax purposes 

from $10,000 to $25,000, effective for taxable years beginning after 

December 31, 1945; a pro rata portion of the exemption is provided 

for corporations with taxable years beginning in 1945 and ending in ' 

1946. Section 3 amends section 780(a) of the Code so as to limit the 

postwar credit and credit for debt retirement to taxable years beginning 

before January 1, 1944; amends section 781(c) of the Code to provide 

that for the taxable years beginning before January 1, 1944, the postwar credit attributable to payment of the excess profits tax or a 

deficiency on or after July 1, 1945, shall be paid in cash; adds a new 

section 784 to the Code to provide a 10 per cent credit against the 

excess profits tax for taxable years beginning after December 31, 1943; 

and amends section 780(c) of the Code to provide that the bonds which 

had been issued for taxable years beginning prior to January 1, 1944, 

shall be payable at the option of the owner on or after January 1, 1946. 

Section 4 adds to the Internal Revenue Code three new sections, 3779, 

3780, and 3781, which provide for an extension of time for the payment 

of taxes by corporations expecting net operating loss carry-backs or 

unused excess profits credit carry-backs and for the speed-up of refunds 

resulting from such carry-backs. Section 3779 provides for the deferment by. a corporation of current tax payments on the basis of anticipated net operating losses or unused excess profits credits for taxable 

years ending on or after September 30, 1945. Section 3780 provides 

for the prompt payment of refunds attributable to a carry-back after 

the net operating loss or unused excess profits credit has occurred. 

Section 3781 grants the Commissioner authority to promulgate regulations, with the approval of the Secretary, to carry out, in the case of 

corporations filing consolidated returns, the provisions relating to 

extensions of time for the payment of taxes, tentative carry-back 

adjustments, and tentative adjustments with respect to amortization 

deductions. Sections 5 and 6 provide for certain technical amendments of the Internal Revenue Code which are designed to aid in 

administering the law relating to carry-backs and in carrying out the 

purpose of section 4. Section 7 amends section 124 of the Code so 

as to provide for the speed-up of refunds resulting from the recomputation of deductions for amortization of emergency facilities. 

Public Law 177 , approved August 11, 1945, amends sections 2720(a) 

and 3260(a) of the Internal Revenue Code so as to reduce the tax on 

the transfer of certain nonautomatic, single-barreled guns (having a 

barrel 12 inches or more in length and designed to be held in one hand 

when fired) from $200 to $1 on each transfer and so as to reduce the 

720047-47-2 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 

occupational tax with respect to Such weapons from $500 to $25 per 

year in the case of manufacturers and importers and from $20G to $1 

per year in the case of dealers. 

Public Law 180, approved August 11, 1945, amends section 2400 of 

the Internal Revenue Code so as to exempt from the tax on jewelry 

mechanical pencils having as essential parts precipus metals which are 

not used for ornamental purposes. 

Public Law 201, approved October 23, 1945, amends sections 1426, 

1606, and 1607 of the Internal Revenuee. Code and section 209 of the 

Social Security Act so, as to (1) leave under the Civil Service Retirement Act all laborers, mechanics, and workmen employed by the 

Bonneville Power Administrator in connection with construction work 

or the operation and maintenance of electrical facilities who are now 

under that Act, (2) extend social security_protedion to all such employees who are not under the Civil Service Retirement Act and who 

have no retirement protection, (3) make the.unemployment compensation tax provisions of the Internal Revenue Code applicable to all 

laborers, mechanics, and workmen employed by the Bonneville 

Power Administrator in connection with construction work or the 

operation and maintenance of electrical facilities, and (4) grant the 

States permission to extend their unemployment compensation acts 

to include these employees. 

Public Law 210, approved November 5; 1945, adds to the Internal 

Revenue Code a new section 3126 which permits industrial alcohol 

plants to produce sugars and sirups from potatoes and from high moisture or damaged grain simultaneously with, or alternately -with, the 

uction of alcohol cntil July 1, 1946. 

idictaw 214 (RevenueAct of 1043), approved November 8, 1945, 

tlieinterrial Revenue Codes() as to provide for tax reductions 

battik individuals and Corporations. The income tax amend-

-6E0-a general_ applicable to taxable years beginning after 

1946. - Secti on 101 reduces the 3 per cent normal income 

an. Individuals by 5 per cent; reduces the surtax rate in each 

surtax bracket by 3 percentage points; further reduees the surtax 

(by .5 per cent of the amount computed under the reduced surtax - 

rates; and reduces the over-all limitations on individual income 

taxes from 90 per cent to 85% per cent of the taxpayer's net income. 

Section 102 in effect provides that the taxpayer's exemption and the _ 

credits for a spouse and dependents shall be allowed for the purpose 

of both the normal tax and the surtax; and makes certain technical 

amendments to conform the Internal Revenue Code to such change in 

the application of credits for spouse and dependents.. Section 103 

amends section 400 of the Internal Revenue Code so as to conform 

the table, under which taxpayers with an adjusted gross income of less 

than $5,000 may compute their tax, to the rates and credits provided in 

sections 101 and 102. Section 104 amends section 1622 of the Code 

so as to conform the rates to be applied in the withholding of tax at 

source on wages to the rates and credits provided in sections 101 to 

103, inclusive; the amendments of the withholding provisions are 

applicable only with respect to wages paid on or after January 1, 1946. 

Section 121 reduces the corporation surtax rate on surtax net incdmes 

not over $25,000 from 10 per cent to 6 per cent, and on-surtax net : 

incomes over $50,000 from 16 per cent to 14 per cent; and on surtax 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

net incomes over $25,000 hut not over $50,000, reduces the surtax to 

$1,500 plus 22 per cent of the amount of surtax net income over 

$25,000. Section 122 makes Subchapter E of Chapter 2 of the Code, 

which imposes the excess profits tax, inapplicable to taxable yeas 

' -beginning after December 31, 1945; provides for the carry-back of an 

unused excess profits credit for a taxable year beginning in 1946 and 

ending in 1947; and makes provision for the application of carry-backs 

from taxable years beginning after December 31, 1945, in the case 

of affiliated groups of corporations. Section 131 provides for the 

determination of- the income tax of individuals and the income and 

excess profits taxes of corporations where the taxable year of the 

taxpayer begins in 1945 and ends in 1946. Section 141 provides for 

the exclusion from gross income of the entire service pay of enlisted 

b

personnel of the armed forces of the United States for taxable years 

eginning after December 31, 1940, and received prior to the termination of the war as proclaimed by the President. Section 142 provides 

that in the case of personnel of the armed fortes that portion of the 

tax for taxable years beginning after December 31, 1939, and before 

January 1, 1947, which is attributable to service pay, and that portion 

of the tax for taxable years beginning after December 31, 1939, and 

before January 1, 1942, which is attributable to pre-service earned 

income, may, upon application by the taxpayer, be paid over a 3-year 

• 'period, without interest, in 12 equal quarter-annual installments. 

Commissioned officers (or commissioned warrant officers) of the 

regular component of the Army, Navy; Marine Corps, or Coast 

Guard are entitled to the benefits of section 142 only for such of these 

taxable years for which payment of the tai may be deferred by reason of service on sea duty or outside the continental United States. 

Section 151 amends section 3777(c) of the Code so as to provide 

that credits and refunds allowed in connection with an application for 

a tentative adjustment with respect to a deduction for the amortization of an emergency facility need not be reported to the Joint Committee on Internal Revenue Taxation prior to the allowing or making 

of such credit or refund. Section 152 amends paragraphs (9) and (10) 

of section 22(b) of the Code, relating to the exclusion from gross 

income of income resulting from the discharge of indebtedness, so as 

to extend such provisions to taxable years beginning after December 

31, 1945, and prior to January 1, 1947. Section 153 amends section 

8(c) of the Government Losses in Shipment Act so as to confer authority for the issuance of new certificates to replace lost, stolen, or 

destroyed bonds issued under section 780 of the Internal Revenue 

Code, relating to the postwar refund of excess -profits tax. Section 

201 repeals Chapter 6 of the Code, imposing- the capital stock tax, 

effective with respect to taxable years ending after June 30, 1945. 

Section 202 repeals Subchapter B of Chapter 2 of the Code, imposing 

the declared value excess-profits tax, effective with respect to incometax taxable years ending after June 30, 1946. Section 203 amends 

section 600 of the Code so as to -provide in effect an alternative 

declared value excess-profits tax limiting the rate of tax with respect 

to war loss recoveries occurring during income-tax taxable Years end- , 

ing after June 30, 1945, and before July 1, 1946, to the capital stock 

tax rate. Section 301 repeals Chapter 33A of the Code, imposing a 

tax on the use of motor vehicles and boats, effective with respect to 
10 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

the period after June 30, 1946. Section 302 adds four new sections, 

1656, 1657, 1658, and 1659, to Subchapter A of Chapter 9 of the Code, 

relating to war taxes and war tax rates. Section 1656 provides in respect of floor stocks of distilled spirits, perfumes containing distilled 

spirits, wines, cordials, and fermented malt liquors tax paid at the war 

tax rate and held for sale or for use in the manufacture of any article for 

sale, on the date the rate is reduced to that theretofore in effect for a 

credit or refund of the difference between the tax so paid and the tax 

which would have been paid if the war tax rate had not been applicable. Eligibility for such credit or refund is subject to the limitations: (1) That the claimant shall keep and file such records as may 

be prescribed; and (2) that the price at which each kind of article is 

sold for a specified period after the tax reduction date shall reflect 

the amount of the tax reduction. Section 1657 makes similar provision in the case of electric light bulbs. Section 1658 provides in 

effect that the war tax rates shall be inapplicable to payments made 

for telegraph, telephone, radio, and cable services pursuant to bills 

rendered on or after the rate reduction date for which no previous bill 

was rendered, except that the war tax rates shall apply to services 

rendered more than two months before such date. Section 1659 

defines the term "rate reduction date," used in other sections of Subchapter A of Chapter 9, as amended, to mean the first day of the first 

month which begins six months or more after the date of the terminar 

tion of hostilities in the war. Section 303 amends section 307(c) of 

the Revenue Act of 1943 by striking out the last sentence thereof, and 

thus continues the power of the Secretary of the Treasury to authorize 

Government exemption from certain excise taxes. Under the sentence 

stricken by section 303 the authority of the Secretary does not extend 

to any, contract entered into on or after the first day of the first month 

which begin. six months or more after the date of the termination of 

hostilities in the war. Section 401 postpones the increase in the taxes 

imposed by the Federal Insurance Contributions Act (Subchapter A of 

Chapter 9 of the Code). The rate of the income tax on employees Unposed by section 1400 of the Code and the rate of the excise tax on 

employers of one or more employees imposed by section 1410 of the 

Code would, except for this amendment, be each automatically increased from 1 per cent to 23i per cent on January 1, 1946. In the case 

of each such tax, section 401 provides that. the 1 per cent rate shall 

remain in force throughout the calendar year 1946, and that the 2% 

per cent rate shall be applicable with respect to wages paid and received during the calendar years 1947 and 1948. 

Public Law 215, approved November 8, 1945, provides for the 

covering into the treasury of the Philippines certain Philippine funds, 

held in separate or special funds in the Treasury of the United States. 

Included in such funds are the proceeds of the excise taxes imposed by 

section 2470 of the Internal Revenue Code, relating to the first domestic processing of coconut and certain other vegetable oils. 

Public Law 291, approved December 29, 1945, amends the Internal 

Revenue Code (sections 116 (c) and (h) (1), 1426(b), 1607(c), 1621(a) 

(5), 3466(a), 3469(f) (1), 3475(b)(1), and 3797(a)) so as to exempt certain international organizations (as defined by the Act) and their officers 

and employees who are not citizens of the United States from Federal 

income taxes, social security taxes, communication taxes, and taxes 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

on the transportation of persons and property, and to exempt such 

organizations from the requirement to withhold tax at the source on 

wages paid to its employees regardless of citizenship. J'ublic Law 291 

also extends the time for filing claims for credit or refund based upon 

overpayments resulting from the taxpayer's failure to take as deduction war losses described in section 127 of the Internal Revenue Code 

and makes technical amendments to certain provisions of the Code 

relating to the time for filing petitions with The Tax Court of the 

United States. 

Public Law 320, approved March 8, 1946, amends Chapter 23 (narcotics) and Chapter 27 (occupational taxes) of the Internal Revenue 

Code so as to include among the narcotic drugs taxable and otherwise 

controlled under the Code any opiate which is found by the Secretary 

of the Treasury, and proclaimed by the President to have been so 

found, to hate an addiction-forming or addiction-sustaining liability 

similar to morphine or cocaine; and so as to permit producers of fiber 

or fiber products to secure supplies of the plant Cannabis sativa L., 

from which marihuana is produced, without payment of the tax on 

the transfer of marihuana. 

Public Law 321, approved March 8, 1946, provides for certain tax 

adjustments in determining the adjustment under such Act of the 

price of war built vessels purchased from the United States Maritime Commission. 

Public Law 371, approved April 30, 1946, contains a number of 

provisions relating to excise taxes necessitated by the fact that as of 

July 4, 1946, the Philippine Islands ceased to be a possession of the 

United States and became an independent country. Part 3 of Title 

II provides for nondiscriminatory excise tax treatment of articles 

imported from the Philippines, for exemption from excise taxes of 

Manila fiber and articles imported for official use of the Philippine 

Government, and that no export tax shall be levied on articles exported to the Philippines. Section 403(d) provides for the continuation of the 2-cent-per-pound processing tax tate preference accorded 

Philippine coconut oil by section 2470 of the Code, which imposes a 

tax on the processing of coconut oil. Section 505 amends section 

2470(a)(2) of the Code to specify certain conditions under which 

such 2-cent preference may be discontinued. Certain of the excise 

tax provisions of the Code, applicable tcr the Philippines while a possession, are not necessary after independence nor consistent with 

such status, and sections 506 and 507 of the Act amend or repeal 

such provisions. The sections of the Code affected are sections 2476, 

2800(a)(4), 3340, 3341, 3342, and 3343. Section 513 amends the 

Act of March 2 1917 (39 Stat., 951), to insure that the provisions of 

the Philippine trade Act respecting discriminatory excise tax treatment are applicable to Philippine products imported into Puerto Rico. 

Public Law 393, approved May 29, 1946, amends sections 403(d) (3) 

and 452(c) of the Revenue Act of 1942 so as to extend to July 1, 1947, 

the period within which certain powers of appointment may be released free of estate or gift tax. 

Public Law 427, approved June 24, 1946, amends section 2325 of 

the Internal Revenue Code so as to provide for the establishment 

and maintenance of continuous inspection of all qualified establishments which Manufacture process or renovated butter. Provision is 
-7c-fIZYPW 

la REPORT OF COMMISSIONER OF INTERNAL HEVENER 

`made for the inspection of all raw materials, entering into the manufacture of process or renovated butter, for the inspection and labeling 

of the finished product, for sanitary control over manufactn 

plants, and for the adoption of regulations governing the sale an 

manufacture of the product. Authority is provided for the denaturing or destruction of ingredients unfit for use in the manufacture of 

process or renovated butter and of the finished product which is 

unfit for human consumption. Public Law 427 also amends section 

2326(c) of the Internal Revenue Code by increasing from $500 to 

$1,000 the maximum fine which may be imposed on conviction for a 

violation of section 2325 of the Code. Public Law 427 also repeals 

subsections (b) and (c) of section 2327 of the Code, which made 

certain meat inspection laws applicable to process or renovated butter. 

Public Law 437, approved June 24, 1946, amends section 3126 of 

the Internal Revenue Code (as added by Public Law 210, approved 

Noveinber 5, 1945) by extending to February 1, 1947, the period for 

the emergency production of sugars and sirups in industrial alcohol 

plants. • - 

Public Law 548, approved July 25, 1940, amends the Stabilization 

Act of 1942, as amended, to extend to June 30, 1947, the provisions 

of the wage and salary stabilization program`. 

ACCOUNTS AND COLLECTIONS UNIT 

The Accounts and Collections Unit is the central administrative 

organization for the 64 internal revenue collection districts and makes 

the administrative audit of all expenditures for the Internal Revenue 

Service. 

There were 81,447,923 tax returns filed in collectors' offices during 

the fiscal year 1946, as compared with 83,828,115 returns filed during 

the previous year. Of the total returns filed, 64,180,952 were income 

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

67,433,182 in the previous year. 

7A total of 19,4514286,218 revenue stamps, valued at $4,252,548,712, 

was -issued to collectors of internal revenue and to the Postmaster 

General, compared with 15,723,304,750 stamps, valued at $3,844,- 

488,531, issued during 1945. 

Revenue stamps returned by collectors of internal revenue and by 

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

$675,239,885. There were 58 applications allowed for restamping 

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

destroyed, compared with 116 applications in the preceding year. 

During the year, 552,056 income tax, 69,075 withholding tax, 

171,298 miscellaneous tax, and 169,496 employment tax returns were 

investigated by field deputy collectors. At the dose of business June 

30, 1946, there were outstandirtg in the 64 collection districts, for field 

investigation, 248,124 income tax returns, compared with 120,212 

as of June 30, 1945. 

Collectors of internal revenue, after having taken the necessary 

administrative action, transmitted to the Bureau or otherwise disposed of 946,290 claims, as compared with 1,150,630 claims in 1945, 

a decrease of 204,340. The number of claims on hand in collectors ) 

 offices at the end of the fiscal year was 95,375, compared with 82,015 

at the close of the previous fiscal year. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 13 

Field deputy collectors of internal revenue served 1,516,835 warrants 

for distraint, which resulted in the collection of $198,731,494. An average of 10,658 deputy collectors made a total of 4,517,259 revenue-producing investigations including the serving of Warrants for distraint, 

compared with 4,009,421 revenue-producing investigations made by 

an average of 9,193 field deputy collectors in the preceding year. The 

total amount collected and reported for assessment by deputy collectors was $469,662p49, compared with $376,051,570 in the previous 

year. The average number of investigations made per deputy and 

the average amount of tax collected and reported for assessment were 

424 and $44,067, respectively, compared with 432 and $40,906, 

respectively, in 1945. There were 713,338 warrants for distraint in 

custody of the collectors' field forces on June 30, 1946, as compared 

with 527,506 on hand June 30, 1945. 

The supervisors of accounts and collections submitted 85 reports 

covering their examination of the accounts of collectors of internal 

revenue during the year, compared with 90 reports submitted during 

the year ended June 30, 1945. Seven new collectors and two acting 

collectors were installed by the supervisors during the fiscal year. 

The Processing Division in New York City was engaged in assembling and sorting the documents evidencing withholding or prepayment of income tax, associating and comparing them with annual 

returns filed by individuals; and, in connection with overpayment 

returns filed in eight collection districts, prepared refund schedules 

for certification by the collectors concerned. During the fiscal year, 

approximately 160,000,000 documents of all kinds were received and 

were in process. 

The Planning Division was engaged in drafting procedural instrucfions in the form of mimeographs, circulars, and general letters for 

offices of collectors of internal revenue. The principal operations 

dealt with were the crediting and refunding of overpayments disclosed 

On income tax returns and the subsequent verification and audit of the 

returns. 

As a result of the improvements in procedures refunds were scheduled earlier, despite an increase of more than '33% per cent in the 

number of refunds, and a very substantial saving was affected in 

interest paid; the audit of income tax returns was accomplished- in a 

more efficient and profitable manner • and the statements of income 

tax due were prepared and forwarded totaxpayers at an earlier date. 

In administering the personnel of the several collection districts, 

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

and decisions of the Comptroller General relating thereto, have been 

closely adhered W. The policy has been continued of making such 

appointments a8 have been authorised in the field collection service at 

the minimum salary rate of the appropriate grade, and all applications 

for positions have been carefully scrutinized and investigated with a 

view of maintaining the usual high standard of requirement for 

employment. 

The Disbursement Accounting Division admjnistratively examined 

and recorded 1,557 monthly accounts of the collectors of internal 

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

heads of Technical Staff divisions, including the San Juan (P. R. 

branch of the district of Maryland, comprising a total of 189,438 
14 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

vouchers. In addition, 10,293 travel expense vouchers of employees 

and 25,288 vouchers covering passenger and freight transportation 

and miscellaneous expenses were audited and passed to the chief disbursing officer, Treasury Department, or to the General Accounting 

Office for payment, making a total of 225,019 vouchers handled during 

the 1946 fiscal year. " 

Under date of March 25, 1946, the employment tax activities, which 

formerly were administered by the Accounts and Collections Unit, 

were established as a separate unit entitled Employment Tax Unit. 

The duties performed by that Unit are shown in the following section. 

EMPLOYMENT TAX UNIT 

The Employment Tax Unit was created on March 25, 1946. Prior 

thereto the work of such Unit was under the Accounts and Collections 

Unit. The Unit administers the employment taxes imposed under 

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

A (Federal Insurance Contributions Act) being with respect to employment by others than carriers, Subchapter B with respect to employment by carriers, and Subchapter C (Federal Unemployment 

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

provisions of law were formerly. 

 Titles VIII and IX of the Social Security Act and the Carriers Taxing Act of 1937. 

Collections of employment taxes for the fiscal year 1946 were 

81,700,827,675, a decrease of. $78,349,737 compared with collections 

for the preceding year. 

Assessments of employment taxes.—During the year, 4,441 assessment lists consisting of 8,725,541 items totaling $1,567,226,862,, a 

decrease of $181,702,419 over the previous year, were approved by the 

Commissioner. These lists included original and additional assessments of taxes under Chapter 9 of the Internal Revenue Code. Included in this total were 1,841 lists prepared by the collectors' offices 

and adjusted by the Bureau, consisting . of 8,696,693 items totaling, 

$1,563,061,318, and 2,600 lists prepared m the Bureau, consisting .of 

28,848 items rotaling $4,165,544, as further analyzed in the following 

tabulations: 

Analyais of employment tax assessments appearing on collectors' lists 

Source Items Tax and penalty Interest 

, 

Total 

Federal Insurance Contributions Act______ 

Federal Unemployment Tax Act 

Carriers taxes 

Total 

8,221,965 

444,324 

30, 404 

$1,128,780,055.80 

169,885,446.19 

ZS, 674,160. 48 

$435,454.19 

281, 259.28 

4,961.62 

• 

$1, 129,215, 482.99 

170,166,705.47 

263,679,122 10 

8,696,693 1, 562,339,642.47 721,675. 09 1, 563,061, 317.56 

Analysis of employment tax assessmen a appearing on Commissioner's list? 

Source Items Tax Penalty Interest Total 

Federal Insurance Contributions Act 

Federal Unemployment Tax Act 

Carriers taxes 

Total 

6,074 

22,675 

99 

$657, 910. 01 

2,775,115,84 

102 698. 83 

$74, 507.77 

210, 596.46 

266,141.40 

262,396. 16 

10, 177.63 

$798, 559.18 

8, 248,108.46 

118,876.46 

28, 848 3,541,724.68 285,104.23 338,715.19 A 165, 544.10 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 15 

Taxes tinder the 'Federal Insurance Contributions Act.—Collections of 

taxes imposed under the Federal Insurance Contributions Act amounted 

to $1,237,825,431 for the year, as compared with $1,307,931,218 for 

1945, a decrease of $70,105,787. These amounts include both the 

employees'_ tax and the employers' tax, each of which was imposed at 

the rate of 1 per cent of taxable wages paid. Returns under the Act 

are required on a quarterly basis, 8,906,198 being filed during the 

fiscal year, as compared with 8,365,375 filed in the preceding year. 

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

in the offices of collectors of internal revenue. 

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

VIII of the Social Security Act: 

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

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

Act, received and disposed of during the fiscal year 1946 

Claims: 

Pending at beginning of year 

Filed during year (new claims) 

Received from other sources 

Total to be disposed of 16, 137 

Allowed in full or in part 10, 517 

Rejected 1, 739 

Canceled 198 

Total disposed of 12, 454 

Pending at end of year 3, 683 

Certificates of allowance issued when no claims were filed 758 

Overassessments settled by: Amount 

Abatement 81, 010, 413. 40 

Credit 46, 379. 05 

Refund 1, 225, 982. 95 

Interest 

Total 2, 282, 775. 40 • 

202, 008. 42 

Grand total 2, 484, 783. 82 

Nora.—The amount involved in &time flied during the year 1946 was $4,325,216. Included in the allowed 

iilalnis shown in the above tabulation were 3,527 collectors' claims for abatement, of which 239 were multipleitem claims involving 2,795 items. There were also allowed),133 collectors' claims recommending refund 

of $52,286 plus interest of $1,235. The amount involved in the claims rejected during the year totaled 

$620,376. 

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

Federal Insurance Contributions Act, effective with the calendar 

year 1940, an employee performing services for more than one employer during a calendar year may obtain a refund of the 'amount of 

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

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

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

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

the calendar year in which the wages involved are paid. 

Number 

3, 645 

12, 272 

220, 
IMPORT OF COMMISSIONER OF INTERNAL REVENUE. 

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

Number 

Pending at beginning of year 21, 080 

Filed during year (new claims) 122; 300 

Received from other sources 196 

Total to be disposed of 143, 576 

Allowed in full or in part 114, 752 

Rejected 1, 220 

Canceled 311 

Total disposed of 116, 283 

Pending at end of year 27, 293 

NOTE.—The amount involved in claims Bled during the year was 31,963,722. In connection with the • 

claims allowed, 52,039,960 was recommended for refund, and the amount involved in the claims rejected was 

523,676. 

Offers in compromise. —On July 1, 1945, there were on hand 268 

offers in compromise, aggregating $177,863, which had been i submitted in settlement of an aggregate liability of $231,763, incurred 

under Title VIII of the Social Security Act and/or the Federal Insurance Contributions Act. There were 432 offers received, in the total 

amount of $117,961, involving an aggregate liability of $582,635; 

301 offers in the amount of $123,904 were accepted in settlement of 

liability of $424,590; 129 offers, amounting to $42,279 and involving 

liability of $228,419, were rejected; 7 offers, totaling $10,250, for 

liability of $19,064 were withdrawn; and4 offers, amounting to $2,713, 

payable on the installment basis, covering liability of $19,078, were 

terminated by default, leaving on hand at the close of the year 259 

offers, totaling $116,678 and involving liability of $123,247. 

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

Social Security Board continued to coordinate their decisions on ques- - 

tions involving provisions common to Title U of the Social Security 

Act and the Federal Insurance Contributions Act. At the beginning 

of the fiscal year, 33 inquiries from the Board relating to such provisions were pending before the Bureau. During the fiscal year, 377 

similar inquiries were received from the Board, and 344 were disposed 

of, leaving 66 pending at the close of the fiscal year. Copies of 49 

opinions of the General Counsel of the Federal Security Agency were 

furnished to the Bureau, and copies of 12 opinions of, or rulings approved by, the Chief 'Counsel for the Bureau were transmitted to the 

Federal Security Agency. 

Tax under the Federal Unemployment Tax Act —The' tax under the 

Federal Unemployment Tax Act is imposed on employers of eight or 

more. The rate is 3 per cent on taxable wages paid during 1945'with 

respect to employment. Collections amounted to $178,744,606 as 

compared with $186,488,617 for the fiscal year 1945, a decrease of 

$7,744,011. Returns on, Form 940 are required on an annual basis, 

401,629 being filed during the fiscal year, as compared with 395,6.51 

filed during the preceding fiscal year. 

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

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

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

Act for contributions paid into unemployment funds under a State 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 17 

unemployment compensation law which is approved and certified by 

' the Social Security Board to the Secretary of the Treasury. For the 

calendar year 1945 unemployment compensation laws of the 48 States, 

the District of Columbia, and the Territories of Alaska and Hawaii 

were so approved and certified. The maximum credit allowable is 

90 per cent of the tax and, with certain exceptions, to be allowable to 

'that extent the contributions must be paid into the State finds on or 

before the date the Federal return is required to be filed. Contributions paid after that date are allowable as a credit against the tax, but 

credit with respect to such contributions is limited to 90 per cent of 

the amount, which would have been allowable had such contributions 

been paid on or before the due date of the Federal return. 

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

allowable as credit against the Federal tax. Other provisions incorporated in the Revenue Act' of 194$ permit certain credits to be 

allowed notwithstanding that claims for refund or credit were rejected 

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

had been accepted prior to such enactment. 

For the purpose of enabling the Bureau to determine whether the 

credit claimed by a taxpayer for contributions to a State fund is 

correct, each State furnishes the Bureau with a statement for each 

employef, showing the amount of contributions paid by the employer 

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

amounts and dates of payments made thereafter. During the year 

there were received from the States 763,944 such statements for the 

years 1936 to 1945, inclusive. 

In addition to the credit against thfr Federal tax for contributions 

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

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

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

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

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

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

generally by other employers. Certain conditions with respect to a 

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

is entitled to the additional credit. For the calendar years 1938 and 

1939 the State of Wisconsin was the only State having a law that 

complied with the conditions imposed by the Act. For the year 1940, 

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

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

Territory of Hawaii for 1942. For the year 1943, 38 States, the District of Cmlumbia, and the Territory of Hawaii granted "experience 

rates." Two States were added for the year 1944, and two for 1945, 

making a total of 44. 

Field investigations conducted by the States in connection with the 

administration of State unemployment compensation laws resulted in 

numerous correction statements being -submitted to the Bureau, 

showing changes in the amounts standing to the employers' credit in 

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

reopened for audit by the Bureau. 
Total 

Interest 

 6, 725, 723. 85 

160, 533. 29 

18 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

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

Bureau during the fiscal year 1946 and the number pending at the beginning and 

close of the year, by. tax years 

Tax year 

On hand 

' July 1, 

1946 

Received 

during 

year 

Reopened 

during 

year 

Total 

Disposed 

of during 

year 

On hand 

June 30, 

.1946 

1936 through 1991 1,820 2, 328 6,086 10, 234 9,141 

`1_1§F.,q, 

1942 1,099 2, 517 3,901 7, 617 , 6, 865 

1943 11,778 9,090 11,391 32,209 31,009 

1944 366,189 6,568 2,108 379,865 359,119 

. 1945 351,176 162 381,338 1, 217 

Total 380,886 401,629 22,648 806, 163 407,361 , 39&812 

6,774 

16,634 

• 63 

23,471 

13, 060 

2, 301 

198 

15,559 

Grand total 6, 886, 257. 14 

NOM.-The amount involved in, claims filed during the yeer 1946 was $5,551,968. Included in the allowed 

claims shown in the above tabulation were 13,395 colleotors' claims for abatement, of which 39 were multipleitem claims involving 1,214 items. There were also allowed 4,757 collectors' claims recommending refunds 

of $186,590 plus interest of $2,099. The amount involved in claims rejected during the year totaled 31,199,843. 

Offers in compromise.-On July 1, 1945, there were on hand 340 offers 

in compromise, aggregating $142,344, which had been submitted in 

settlement of an aggregate liability of $681,367, incurred under Title 

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

Act. There were 366 offers received, in the total amount of $84,640, 

involving an aggregate liability of $249,774; 300 offers in the amount 

of $86,751 were accepted in settlement of liability of $230,528; 75 

offers amounting to $32,527 and involving liability of $75,384 were 

rejected; 9 offers amounting to $4,783 and involving liability of $8,593 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 19 

ment basis; Covering liability of $27,378, were terminated by default, 

leaving on hand at the close of the year 311 offers totaling $89,269 and 

were withdrawn; and 11 offers totaling $13,654, payable on the installinvolving liability of $589,257. 

Carriers taxes (Chapter 9, Subchapter B, 1. R. C.).-Collections of 

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

of the Internal Revenue Code (employment by carriers) aggregated 

$284,228,094, as compared with $284,717,623 for the previous year, 

a decrease of $489,529. Each tax was imposed at the rate of 3% per 

cent of the taxable compensation earned during 1945, and at the rate 

of 3% per cent for 1946. Collections of employee representatives' tax, 

which was imposed at the rate of 6% per cent of the taxable compensation earned during 1945, and at he rate of 7 per cent for 1946, 

amounted to $29,545, as compared with $39,954 for the previous year, 

a_decrease of $10,409. Returns are required on a quarterly basis, 

30,366 being filed by employers, a decrease of 96; 1,172 returns were 

filed by employee representatives, a decrease of 41 over the previous 

year. The complete and final audi t of these returns is conducted in 

the offices of collectors of internal revenue. 

The following table sets forth information relative to claims disposed 

of under Chapter 9, Subchapter B, Internal Revenue Code, and/or 

the Carriers Taxing Act of 4937: 

Claims under Chapter 9, Subchapter B, Internal Revenue Code, andlor the Carriers 

Taxing Act of 1937 reteived and disposed of during the fiscal year 1946 

Claims: Number 

• Pending at beginning of year 115 

Filed during year (new claims) 406 

Received from other sources 1 

Total to be disposed of 

Allowed in full or in part 4 

Rejected 

Canceled 

Total disposed of 

• Pending at end of year 70 

Certificates of allowance issued when no claims were filed__ _ 2 

Overassessments settled by: • Amount 

Abatement $15, 927. 16 

Credit 243, 370. 04 

Refund 915, 404. 98 

Total 1, 174, 702. 18 

Interest 178, 682. 76 

Grand total 1, 353, 384. 94 

Non.-The amount involved in claims filed during the year 1946 was $2,112,002. The amount involved 

in the claims rejected during the year totaled $1,252,642. 

Coordination With Railroad Retirement Board.-The Bureau and 

the Railroad Retirement Board continued to coordinate their decisions 

on questions involving provisions common to the Railroad Retirement Act of 1937, the Railroad Unemployment Insurance Act, and 

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

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

The following table sets forth information relative to claims 

adjusted and certificates of overassessment or of allowance issued 

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

Social Security Act: 

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

Security Act received and disposed of during the fiscal year 1946 

Claims: Number 

Pending at beginning of year 

Filed during the year (new claims) 

Received from other sources 

Total to be disposed of 

Allowed in full or in part 

Rejected 

Canceled 

Total disposed of 

Pending at end of year • 

Certificates of overassessment and certificates of allowance 

issued when no claims were filed 

Overassessments settled by: 

Abatement 

Credit 

Refund 

ti 

7, 912 

3,298 

Amount 

$3, 957. 714. 54 

53, 110. 26 

2, 714, 899. 05 

522 

257 

195 

0 

452 
48,350,440 

19,788 

345,918 

587,413 

8,002,360 

18, 552 

471,305 

4,42 

128,5

5

12 

159,826 

3,025 

41,148,796 

38,839 

122,989 

8,54

1

1

2,

,915 

459 

281,187 

689 

56,743 ii 

20 REPORT OF COMMISSIONER OF IN'TE'RNAL REVENUE 

Board relating to such provisions were pending before the Bureau; 

during the fiscal year two similar inquiries were received, and four 

were disposed of, leaving none pending at the close of the year. 

INCOME TAX UNIT 

General functions.-The income Tax :Unit is (barged with the 

administration of the internal revenue laws with reference to taxes 

on income of individuals and fiduciaries, and on both income and 

excess profits of corporations. The administration includes the preparation of regulations and interpretative and procedural rulings and 

instructions regarding such laws, the preparation of tax and information returns to be filed thereunder, and the examination and adjustment of returns filed thereunder, through office audits and field 

investigations, for the purpose of determining the correct tax liability 

as required by. law. 

Collections.-During the year 1946, collections of income and excess 

profits taxes amounted to $31,258,103,270. This represents a decrease of $3,803,242,935 as compared with the amount collected in 

1945, which totaled $35,061,346,205. The comparison in detail is as 

follows: 

Collections during the fiscal years MO and 1946 

source 

Fiscal year Increase or 

decrease (-) 

1945 1946 

Coeincome tax: 1 

 t collections ( 

Bank collections 1 

- 

Total 1 

$4,421,681,598 

458,033,783 

0,901,914750 

736,032,434 

'4519,764,848 

270,998,651 

4.879,715,381 4,689,949,184 -234 704197 

Declared value excess-proftts tax: 

Currant collections 2 

Back collections* 1 

Total 

Excess profits tax: 

Current collections , 

i 

Back collections ' 

Total 

Individual Income tax: Withhoklhug-Current Tax Paynient Act of 1943... 

r 

ding -Victory tax 

°anent Imi 'is , 

Bask collections I.- 

Total income and excess profits tax 

oat* enrichment taxes 

Grand total 

19,034318,374 

2117,917,203 

a 25,880,824 

70,700,188 

20,424 579 

-47,217,015 

-5,451,015 

143,797,827 91,122,767 -52,668,000 

10,111,893,400 

2891,624,228 

4782,021,933 

1,090,464221 -A 379, 873. 437 198,841,008 

11,003, 519,623 7,822,488, 154 -3,141,881,489, 

10,268,417:575 

801, 785 

18,567,147,087 

202,248,947 

9,857,466.319 

122,542 

8,434 878,772 

416,570,532 

,. 

-405,951,266 

-879,223 

-136,770,315 

214673, 585 

18,704, 536, 165 -829,777,289 

85,061,346,205 

179,995 

81,258,108,270 

34,882 

-8, 803,244935 

-145,118 

35,051,526,200 31,258,134152 -3,803,388,048 

. . 

- 1 The corpora Income tax collections for the fiscal year/945 include $6,550 and for thedscal year 1946 

$1,757 paidloy the

tion Alaska Railways under sections IMO and 1301 of the Internal Revenue Code. In addition, these oollons alaolnelmle tax withheld at source under sections 143 and 144 of the Internal Revenue 

Clade,m41zorted by withholding agents, although much of this tax was withheld tram taxpayers 'other 

*T 

ops. The exact amount of these collections can not be stated as it has not been tabulated 

, 

he tar "rent Collections" means, in general, taxes paid within 12 months after the close of the 

Sale year for which the return was filed. The term "back oolleetions" means, in general, taxes paid 

Med Orin 12 months after the dose of the taxable year for Which the return was filed. 

Clinked- Current Individual income tax collections for the fiscal gear 1945 Inclede payments on turforgtveri portion 

41119121SX, due March lb, 1945. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 21 

Returns and declarations filed.-The number of all types of income 

and excess profits tax returns filed during the past year on which tax 

was reported and assessed was 50,201,597, as compared with 52,007,315 

. returns filed in 1945, a decrease of 1,805,718. In addition, 6,860,126 

returns were filed during the year 1946 showing no income subject to 

tax, compared with 6,057,364 such returns for the preceding year. 

The total number of income tax returns filed by individuals was 

46,546,696, Which represents a decrease of 3.8 per cent from the number 

received in the preceding year. The number of returns shown for 

each fiscal year includes the delinquent returns filed during that yeas i 

relating to prior years. 

Declarations of estimated tax filed in the period July 1945 through 

_January 1946, relating to the 1945 tax year, numbered 1,532,046 and 

-brought the total number of 1945 declarations to 7,941,644, of which 

6)938,402 are taxable. As of June 30, 1946, the number of declare- 

. bons filed with respect to the 1946 tax year had reiched 5,587,183, 

of which 4,912,537 are taxable. 

Details as to the number of returns and declarations filed are as 

follows: , 

Fiscal year 

Type of return • 

Taxable 

Individuals: 

-Citizens and resident aliens 

Nonresident aliens 

Fiduciaries 

Partnership§ - 

Employers -Income and victory tax withheld Withholding agents 

C dons•. 

tax 

Personal holding company 

surtax 

Excess proves -tax 

Exempt organizations 

All other 

52,007,315 

27,366,162 

ac, 401, 789 

- s Returns showing a tax liability before credits for tax Withheld or previously paid are classed as tomtit 

even though the credits are equal to or In excess of the liability. 

Reported with the taxable returns. 

Declarations are classed as taxable only if accompanied by a remittance. 

Examination Of income and excess profits tax returns upon receipt by 

the Income Tax Unit. -Of the returns filed during the year 1946, ait 

shown in the preceding table, those forwarded to the Income Tax Unit 

at Washington numbered 2,409,066, consisting of returns of individuals 

and partnerships reporting income of substantial amounts or involving 

complex transactions,' taxable returns of - fiduciaries, returns of withThe collectors retained for audit all returns on Form W-2, together with returns on Form IMO which 

show adjusted gross income of under $7,000 (provided total receipts from business or profession were not In 

exam to 4:15,0011). During the year 1946. the number of Forms IMO filed equaled 28,484,837sit which 0,- 

90,741 Were retained by collectors under this rule. _ 

Total returns 

Declarations of esthrrated tax_ 

• 

Grand total 

24%410 

567,413 

8,002, 380 (1) 13, 552 (1) 

275,571 1955,734 

608 61,874 64,8,

638 

159,826 

3,025 

6,057,364 

'2,002,341 

59,373,477 8,059,705 

43, 529,730 

19,786 

103,508 

Taxable Nontaxable Total 

1 4,820, 710 

1945 

67,433,182 

58,084,679 

9,388,503 50, 201, 597 

6,304192 

Nontaxable Total 

5,361,061 

659,572 

180,116 

3,603 

69,724 

02,503 

265,129 

489, 

7,679,163 

1946 

64,180,952 

44 509,857 

36 839 361,,

317 

M9,572 

8, 541,915 

1%459 

461,303 

4,272 

128,467 

92, 593 

265,129 

57,061, 723 

7,119,229 
22 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

holding agents, corporation income tax and excess profits tax returns, 

personal holding company returns, and returns of exempt 'organizations. 

Upon initial review of 'the returns forwarded to Washington (including those on hand in Washington on July 1, 1945, relating to previous taxable years), 1,584,666 were closed and 450,375 were found to 

require further consideration and investigation by the field offices of 

the Income Tax Unit. 

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

and excess profits tax returns investigated during the year 1946 was 

424,551, as compared with 406,956 for the previous year. These 

figures include all returns for which the examiners' reports have been 

submitted, whether or pot the cases have been finally released by 

reviewing officers. 

Estate and gift tax returns investigated by the field offices during 

the year numbered 16,225, as compared with 16,253 for 1945. 

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

action was completed by the field offices during the year was 820,564, 

consisting of 736,786 income tax returns and 83,778 excess profits tax 

returns. In addition, the field offices completed their work on 18,436 

estate and gift tax returns. The results shown include returns which 

required investigation as well as returns for which investigations were 

deemed unnecessary. The following table shows the number of returns on which action was completed (luring 1946, compared with the• 

number completed during the preceding year: 

Number of tax returns on whichaction has been completed by field off ices during fiscal 

years 1945 and 1946 

Fiscal year 

Type of return 

1948 

INCOME TAX 

Corporations„ind.ividuals, and taxable fiduciaries: 

No change 

Deficiency adjustments 

Overassessment adjustments 

474,120 Total 

Partnerships and nontaxable fiduciaries 

961, 771 Total income tax returns 

EXCESS PROFITS TAX 

Total excess profits tax returns 

No change 

Deficiency adjustments 

Overassessment adjustments 

ESTATE AND GIFT TAX 

10,856 

6, 706 

1, 030 

Total estate and gift tax returns 

Petitions to The Tax Court of the United States filed during 1946 

inyolved 4,611 returns and proposed tax deficiencies of $135,755,422. 

This compares with 4,843 returns and tax deficiencies of $89,033,390 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 23 

for the fiscal year 1945. For a statement showing the number of 

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

classified by tax years, see page 121. 

Revenue results of investigation of income and excess profits tax 

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

by the Income Tax Unit during 1946 reached an unprecedented total 

of $855,149,151, representing an increase of 54.6 per cent as compared 

with the preceding year. The portion of this total, applicable to income tax returns is $437,693,565, and the portion applicable to excess 

profits tat returns is $417,455,586. Excluding jeopardy and-duplicate items, the amounts for these two classes of taxes were $412,838,664 

and $396,149,080, respectively. In relation to the total technical 

personnel assigned to the field offices, the amount of additional tax, 

interest, and penalty assessed in 1946 (including the estate and gift 

' tax deficiencies set forth on page 29) represented an average of 

$145,073 for each agent, as against $148,076 for 1945. An analysis 

of the additional income and excess profits tax assessments for the 

fiscal year 1946 as compared with the fiscal year 1945 follows: 

Additional income and excess profits tax assessments made by the Income Tax Unit 

during the fiscal years 1946 and 1945, by nature of assessment 

Nature of assessment Number of returns 

Additional 

tax 

Interest Penalty Total 

FISCAL YEAR 194a 

Regular 185,971 $707,480,812 $89, 550, 481 $11, 956,501 $808,987,744 

Jeopardy 1 1,141 30,377,155 3,665,061 6, 888,758 40,930,974 

Duplicate 1 1,241 3, 852,698 1,002, 905 379, 830 5,239 433 

Total 188, 353 741, 710,665 94, 218,397 19, 220,089 855,149 151 

FISCAL YEAR 1945 

Regular 195,427 454, 498,707 61,649,045 6,855,936 511,506581 

Jeopardy 1 871 16 280, 739 2,178, 748 4, 524,904 24,964,391 

Duplicate* 1,184 5, 730, 725 791,961 124, 294 6,646,980 

Total 197,482 978, 510, 171 64, 619,754 10,005,133 553,135,058 

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

Stage at which additional tax was assessed. -The effectiveness of the 

settlement authority vested in field officers is evidenced by the high 

proportion of cases closed by agreements with taxpayers, without the 

issuance of formal deficiency notices which are otherwise required by 

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

total number of 187,212 income and excess profits tax returns on 

which regular additional assessments (including duplicate-regular) were , 

 made, 175,438 additional assessments, or 93.7 per cent, were made by 

agreement with the taxpayers without the necessity of a statutory 

notice, as compared with 94.6 per cent in the fiscal year 1945. Of 

the total, regular additional tax assessed (including duplicate -regular), 

aggregating $711,333,510, the amount assessed by agreement was 

$661,526,495, or 93.0 per cent, as compared with 89.0 per cent for 

last year. 

720047-47--8 

No change 

Deficiency adjustments 

Overassesament adjustments 

a 487,651 

1945 

263,796 

143,734 

66, 590 

60,320 

25,477 

11,13f 

96, 928 

18,592 

182, 220 

137,865 

66,368' 

386,4E3 

350,133 

738, 788 

44,803 

26, 317 

12, 668 

83,778 

6, 747 

10, 655 

1,034 

18, 436 
24 REPORT .0P-C011itissiorrER of INTERNAT.. RtiENVE 

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

excess profits tax assessments made during the fiscal years 1945 and 

1946: 

Additional income and excess profits tax assessments made by the Income Tax Unit 

during the fiscal years 1946 and 1945, by stage at which assessment was made- 

- 

Stage at which additional 

assessment was made 

Returns Additional tat 

Interest Penalty Total Per 

cent of 

total 

Amount 

Per 

cent of 

total 

MAL Ytata 1946 

On movements executed prior 

to issuance of statutory notice 175,438 93.7 $661,526,495 93.0 377,262,172 $8,007,017 $748,796,684 Default or agreement after Issuance of statutory notion_ 9,203 4.9 3%198,295 4.2 "6,662,748 3,805,077 40,668,118 In appealed cases, after trial 

on the merits and decisions 

by The Tax Court or upon 

stipulation before the court 

of cases settled by Technical Staff and/or CMG( Conn- 

- 

2,571 

, 

1.4 19, 6IR, 720 2.8 6,08,418 619,237 26, 766, am 

Total 

Is

' 

ly of 

187,212 100.0 711,333,510 103.0 90,653,336 12,331,331 814, 218,177 

g sr provisions the 

"Mt. 1,141 30,377,155 3,685,061 6,888,758 40,930,974 

- Grand total 353 741,710,665 94,218,397 19, 220,089 856,149,151 

- rme.m. flat ma 

On tenements executed prior 

to issuance of statutory notice 185,952 946 409,797,637 e9. o 61,321,214 4,480,522 466, 599,373 Default or agreement after issuance of statutory notice.. 7,644 3.8 26, 948,002 6.6 3,986,331 894,787 30, 629,120 In appealed cases, after trial 

-on the merits and decisions 

by The Tax Court or upon 

stipulation before the court 

of mules settled by Technical Staff and/or Chief Counsel 3,115 1.6 24,483,793 6.3 7,133,481 304,920 31,922,174 

Total' 196,611 100.0 480,229,432 100.0 62,441,006 5,480,229 528, 1341,Zi Jeopardy provisioturof the 

871 18, 2so, in 2,178,748 4, 524, 904 24,984,391 

Grand total 197,482 478, 510,171 64,819,754 10; W6, ma 553,136,058 

For a distribution of the additional assessments made during the 

fiscal year 1946 by tax years for each stage at which assessment was 

made, see pages 116-121. 

Action taken on excess profits tax relief claims. -In the course of the 

excess profits tax investigations conducted by the field offices, consideration was given to a substantial number of applications for excess 

profits tax relief, Form 991, filed by corporations claiming the benefits 

of section 722 of the Internal Revenue Code, as amended. Cumulative production figures with respect to this work show that, as of June 

30, 1946, there had been received 40,631 claims involving excess profits 

tax reductions of $4,022,817,227. As of the same date, the number 

'REPORT OF COMMISSIONER OF INTERNAL REVENUE 25 

of claims disposed of -had reached 16,677, consisting of 2,031 allowed 

in whole of in. part, 5,268 disallowed, 7,039 withdrawn by taxpayers, 

and 2,339 eliminated from further consideration upon the revenue 

agent's finding that no tax liability existed. At the close of the fiscal 

year there remained on hand for investigation or settlement, a total of 

23,954 claims involving excess profits tax reductions of $3,421,204,918. 

The following summary shows additional information with respect to 

claims acted upon and also shows the status of the claims pending at 

the close of the year: - 

Applications for excess profits tax relief (sec. 722 I. R. C.)-Cumulative receipts 

and disposals, fiscal years-1949-1946, inclusive 

- Number of 

applications 

Excess profits Lax reduction 

Increase In 

Incometax 

Claimed Allowed 

Receipts 

Disposals: 

Allowed in whole 

Allowed in part 

Total allowances 

Disallowed 

- Withdrawn 

' Eliminated' 

Total disposals 

On hand June 30, 1946 : 

Under investigation 

Investigated awaltiarsettlement 

Before The Tax Court 

Awaiting post review 

- Total on hand 

40,631 34,022,817,227 

388 

1,643 

2,266,393 28, 247, 892 

$2,812,720 

10,431,962 

1855,631 

3,579,723 

2,031 30,504,285 13,244,882 4,435,354 

6,268 

7,089 

• 2,339 

149,724,718 

421,383,306 

16,677 601,612,309 •for 

2,333,699,348 

971, 537,686 

40,47%055 

75,488,929 

23,954 3,421,294,918 

Consists of applications eliminated from further consideration upon agent's finding that no tax HANEY 

existed. • 

Refunds, abatements, and credits.-The Income Tax Unit audited 

and closed during the year 136,175 income and excess profits tax cases 

involving refunds or credits of tax or interest to taxpayers or abatement -of tax, as compared with 121,764 such cases closed during 1945. 

,Of the total of 136,175 overassessments for 1946, 54,516 were made to 

taxpayers without the necessity for filing claims. This compares with 

48,702 in the previous year. 

Of the overassessments settled in 1946 by the Income Tax Unit, 

107,144 represented refunds or credits of tax or interest involving 

$878,847,787, as compared with 75,479 involving $96,531,743 in 

1945. 

The amount involved in overassessments of all types for 1946 represented by refunds, credits, interest, and abatements for income and 

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

Income Tax Unit Ntas $4,038,169,276, as compared/with $1,024,475,009 

the previous year. 

There follows a table showing a comparison of claims acted upon 

and certificates of overassessment issued during the years 1945 and 

1946 by the Income Tax Unit: 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 

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

fiscal years 1945 and 1946 

Allowances: 

Certificates of overassessment issued when no claims had been filed 

Claims allowed in full or in part 

Total allowances 

Status of claims: 

Pending at beginning of year 

Filed timing year (new claims) 

Total to be disposed of 

Allowed in full or in part 

Rejected 

Total disposed of 

Pending at end of year 

, There were also allowed 114,754 collectors' claims, of which 50,806 

recommended abatements or credits and 63,948 recommended refunds. 

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

of a number of taxpayers, and involved 289,090 items for abatement 

or credit and 63,948 items for refftnd. 

There follows a table showing the amount involved in tax overassessments scheduled during the years 1945 and 1946, including cases 

settled by the collectors' offices as well as the Income Tax Unit. 

Amounts of overassessment, by method of settlement, and interest allowed on all income and excess profits tax cases closed during the fiscal years 1945 and 1946 

Fiscal year 

1946 

(t verassessments settled by—

Abatements: 

RegUlar 

Duplicate 

Credit 

Refund 

Total 

Interest 

1,024,475,009 

Wort—The amount involved in claims Wed during the year 1946 was $286,303,988, compared with 

$515,994,296 the preceding year. Of the claims disposed of during the year, the amount rejected totaled 

$86,974,109, compared with $53,729,671 the Preceding year. 

Tentative amortization adjustments and carry-back adjustments.—The 

Tax Adjustment Act of 1945 provides for tentative adjustment of 

income and profits taxes for preceding taxable years where the taxpayer has elected under section 124(d), Internal _Revenue Code, to 

have the amortization deduction with respect to emergency facilities 

respread over a period of less than 60 months. The act also provides 

for tentative adjustments where carry-backs of unused excess profits 

tax or net operating loss are involved. The tentative adjustments are 

made within 90 days after receipt of application from the taxpayer, 

subject to any further adjustment found necessary upon final audit. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 27 

As of June 30, 10461 taxpayers had submitted 5,864 applications 

for tentative amortization adjustments, seeking net tax reductions of 

$796,176,565. As of the same date adjustments had been completed 

on 5,695 such applications with net tax reductions requested m the 

amount of $751,656,963. Of the 5,695 cases adjusted, 4,804 cases' 

involving requests for $681,368,658 were allowed m full, the amount 

of allowance totaling $709,906,139. Applications allowed in part 

numbered 761 with tax reductions requested in the amount of 

$67,447,773 and allowed in the amount of $58,082,238. Applications 

disallowed numbered 130 with requested tax reductions amounting 

to $2,840,532. There remained on hand at the close of the year 169 

applications involving requested tax reductions of $44,519 1 602. 

Applications for tentative carry-back adjustments received during 

the fiscal year 1946 numbered 2,691, with net tax reductions sought 

in the amount of $218,256,638. Applications acted upon during the 

year numbered 1,717, with requested tax reduction of $96,782,473. 

Of this number, 1,429 applications with requests for $88,756,393 in tax 

reductions were allowed in full, the net amount allowed being 

$97,046,020. Partial allowance was made in 131 cases, with $3,083,407 

allowed as compared with $5,563,797 requested. There were 157 

applications requesting tax reductions aggregating $2,462,283 that 

were disallowed. At the close of the year, applications on hand 

numbered 974 and involved net tax reductions of $121,474,165. 

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

of open income afid excess profits tax returns on hand in the field 

offices at the close of the year was 918,741, compared with 611,410 

on June 30, 1945 (excluding in each year returns tentatively accepted 

without investigation). The net increase between the two dates was 

307,331, or 50 per cent. Returns for 1943 and prior tax years on hand 

as of June 30, 1946, numbered 406,544, as compared with 195,470 

returns for 1942 and prior tax years on hand a year ago; thus the prior 

year returns constituted 44 per cent of the total number on hand at 

the close of the fiscal year 1946, as compared with 32 per cent for 1945. 

Number of income and excess profits tax returns on hand in the field offices for inti_ ation and in process of settlement, by tax years, as of June SO, 1945 and 1946 

Tax years 

Number of income 

and excess profits 

Tax years 

Number of income 

and excess profits 

tax returns on hand 

as of June 30 

tax returns on hand 

as of June 30 

1945 1946 1945 1948 

1936 1,129 

IMME49 

aaarsgena 

1937 1,608 

1938 2, 108 

1939 3, 738 

1940 17,449 

1941. 51,372 

1942 117,772 

1943 357,761 

!g 1. 01 

1944 57, 761 

1945 407 

1946 

Total 611,410 918,741 

Total prior year returns 195,470 406,544 

Total current year returns__ 415,940 512,197 

Grand total 

$75,874,653 

32,279,085 

68,173,115 

813,652,786 

989,879,639 

34,595,370 

1945 

$765,030,1142 

16, 641,032 

283.136,233 

2,902,281, 718 

3,974,089,125 

64,080,151 
Number of Income and 

excess profits tax returns on hand as of 

Ime 30, Pending status 

1945 1946 

Returns on which agents' reports have not been completed: 

Awaiting classification 

In process of verification 

In review or typing 

11,887 

481,932 

62, 644 

4%788 

702, 885 

107, 506 

Total 

Returns on Which agents' reports have been completed: 

In 80-day file 

Awaiting file aetion after protest or preliminary notice default In 90-day 

556, 463 

11,826 

 • 40,034 

3, 087 

862,629 

12,911 

49,701 

3, 600 

TotaL 

Grand total 

54,947 oron 

611,410 918, 741 

• 

28 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

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

as of June 30, 1945 and 1946, are classified according to pending status 

in the table which follows: 

Number of income and excess profits tax returns on hand in field offices for investiga- tion and in process of settlement, by pending status as of June 80, 1945 and 1948 

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

completed" as of June 30, 1946, are 48,551 income' and excess profits 

tax returns involving adjustments not agreed to by the taxpayers, 

as compared with 40,802 mcome and excess profits tax returns in such 

status at the dose of the previous year. 

Pension trust work.—During the year, 1,548 applications for 

approval of stock bonus pension, profit-sbari ng, and annuity plans 

under section 165(a) of tie Internal Revenue Code, as amended, were 

received. Rulings were issued in 1,355 cases, leaving 193 on hand 

at the close of the year and bringing to 9,554 the cumulative total 

of such cases in which rulings have been issued. 

In order for a plan adopted on or after January 1, 1945, to qualify 

for the benefits provided for by section 162(d)(2) of the Revenue 

Act of 1942, as amended by Public Law No. 511, approved December 

20, 1944, compliance with section 165(a) (3), (4), (5), and (6) of the 

Code, dealing with requirements as to coverage, contributions and 

benefits, 'and prohibiting discrimination in favor of officers, 

contributions, 

 highly paid and supervisory employees, had to be effected 

before the 15th day of the third month following the close of the 

taxable year of the employer in which the plan is first put into effect. • 

Under another provision of law, that date is also prescribed as the _ 

date upon which he must file his tax return for such year. In each 

of the cases in which rulings were issued during the past year, the 

ruling was made before the expiration of the prescribed time_and the 

taxpayer was afforded a basis for making timely treatment of contributions to the plans on his tax return. 

In addition to such applications, 91 requests were received for 

rulings as to whether the qualification of approved plans and the 

status of exempt trusts would be adversely affected by reason of 

investment of the trust funds in properties owned by the employer, 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 29 

especially his own stock and securities. Of such requests, 80 were 

closed by rulings, leaving 11 on hand at the close of the year. 

MISCELLANEOUS TAX UNIT 

The Miscellaneous Tax Unit is concerned with the administration 

of all internal revenue taxes except the income and excess profits 

taxes, the taxes applicable to alcoholic beverages, and those relating 

to employment. Detailed statements concerning the particular taxes 

administered in each of the divisions of the Miscellaneous Tax Unit 

are set forth in the paragraphs which follow: 

Collections of miscellaneous taxes for the fiscal year 1946 were 

$5,186,966,485, an increase of $537,148,312 over the collections for 

the preceding year. 

ESTATE TAX DIVISION.--The Estate Tax Division administers the 

laws applicable to the estate tax and gift tax. 

Collections of estate tax for• the year amounted to $629 1600,697, 

an increase of $33,463,203 over the collections for the preceding year. 

Collections of gift tax amounted to $47,231,605, an increase of 

$314,022 over the collections for 1945. 

Assessment and collection of proposed deficiencies in estate and 

gift taxes aggregating $36,968,113, asserted in 271 cases, were withheld pending the adjudication of appeals filed with The Tax Court of 

the United States. 

Returns.—There were 19,704 estate tax returns and 23,564 gift 

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

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

review in the Bureau at Washington. Field investigations in connection with gift tax returns are conducted only in designated cases, which 

are likewise subjected to a post-audit review. All other gift tax 

returns are audited in the Bureau in Washington without reference to 

the field. 

Number of estate tax and gift tax returns on hand, receieed, and audited during the 

fiscal years 1945 and 1948 

Estate tax Gift tax 

1945 1946 1945 1946 

On nand at beginning of year 10,889 12,794 10,469 13,647 

17, 927 19, 704 22,939 9,554 

Total to be disposed of 28, 816 32, 498 33,398 37, 201 

Disposed of 16,022 15,601 1% 751 21, 522 

Oh band at end of year 12, 794 16,897 13, 647 -314679 

During the year, 1,608 out of 1,695 gift tax can requiring past-audit review were disposed of, leaving 

on band only 87 asses requiring similar disposition. 

As ,a result of field investigations and Bureau audits, assessments of 

$81,320,115 were made in estate tax cases and $7,206,653 in gift tax 

MBAS. 

akin/B.—There were 938 claims for refund of estate tax and gift 

tax received during the year, as compared with 935 claims received 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 31 

The decision of the Supreme Court of the United States, dated 

December 10, 1945, in the estate tax case of United States v. Romped 

• (326 U. 5, 367), is controlled by the decision in the companion case 

of Fernandez v. Wiener et al., referred to above. The Court held that 

the estate tax imposed under the community property provisions of 

the Internal Revenue Code, as added by the Revenue Act of 1942, on 

the, termination of the marital community by the death of the husband, a domiciled resident of Texas, is valid and infringes no constitutional provision. 

The decision of the Supreme Court of the United States, dated 

January 2, 1946, in the estate tax case of Commissioner v. Estate of 

Harry Holmes (326 U. S., 480), involved the question of whether the 

power of the grantor to terminate the trust was a power to "alter, 

amend, or revoke" within the meaning of section 811(d)(2) of the 

Internal Revenue Code. The Court answered this in the affirmative 

and held that the power to terminate contingencies upon which the 

right of enjoyment is staked, so as to make certain that a beneficiary 

have it who may never come into it if the power is not exercised, 

affects not only the time of enjoyment but also the person or persons 

who may enjoy the donation. 

The decision of the Supreme Court of the United States, dated 

January 28, 1946, in the estate tax case of Allen v. Trust Co. of Ge'orgia 

(326 U. S. 630), related to the question of whether the release of a 

power by S., grantor in 1937 was in contemplation of death. The 

trustor had retained a power to amend certain spendthrift trusts 

established in 1925. The Court decided the issue in favor of the estate 

by accepting the findings of the lower court, that the dominant motive 

for the release was not contemplation of death, but to accomplish the 

original purpose of the trust. 

TOBACCO AND CAPITAL STOCK TAX DIVISION.-Effective December 

16, 1945, a new division was created in the Miscellaneous Tax Unit, 

styled as the Tobacco and Capital Stock Tax Division, which took 

over the duties formerly. performed by the Tobacco Division and the 

Capital Stock Tax Division. The Tobacco and Capital Stock Tax 

Division is concerned with the administration of the laws relating to 

the taxes on the manufacture, sale, or removal of tobacco, snuff, 

cigars, cigarettes, cigarette papers and tubes, the purchase and sale 

of leaf tobacco, and the tax-free removal of tobacco products for 

export, for the use of the United States, and for use as sea stores. 

This Division is also concerned with the administration of the laws 

under which a tax was imposed on the capital stock of corporations 

cartyin.g on or doing business during any part of the taxable year, the 

tax being measured by the declared value of the capital stock of 

domestic corporations, and by the declared value of the capital employed in the United States in the case of foreign corporations. 

Section 201 of the Revenue Act of 1945 repealed the capital stock 

tax, effective with respect to the years ended after line 30, 1945. 

Tobacco taxes.-The collections of tobacco taxes for the year 

amounted to $1,165,519,283, an increase of $233,374,461, or approximately 25 per cent, over collections from similar sources during the 

preceding year. 

30 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

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

interest thereon, were allowed in the total amount of $9,449,790, 

representing 1,733 cases. Included in this amount were refunds of 

$4,172,077 authorized as a result of court decisions in 70 cases. 

- Estate tax and gift tax claims received and disposed of, fiscal year 1946 

Estate tax claims Gift tax claims 

Refund Abatement Refund Abatement 

Amount Number, Amount Number Amount bee Amount 

Claims filed: 

On band July 1,1945-_ 

Received 

Reopened . 

Total to be disposed 

of.. 

Allowed 

Rejected_ 

Total disposed 

On baud June 30, 1948. 

No claims Bled, overassessments allowed 

hiterest allowed 

Total allowed,/ 

eluding interest 

1,315 

508 

774 

ea 

$17, 988, 792 98 

9,183, 098. 17 

2,025, 817.33 

330 37,125, 760.93 

138 

184 

4 

32, 087, 230. 15 

759, 625. 77 

5, 599.62 

4 El, 278, 728.85 

29, 197, 708:48 330 7.125, 780.93 308 2, 852,455. 54 114 1, 278, 728.85 

506 

216 

4, 768,492. 55 

8, 806,877. 51 

320 

a 

7,082,452.44 

22,130.49 

so 79 1,065, 134. 71 

735,347.42 

Irr 

a 

1,277,035 74 

1,693.11 

722 11, 575, 170. 06 325 7,104 rse. 03 159 1,803,482. 13 114 1, 278, 728.85 

593 

910 

17,822, 538.42 

2, 197, 195. 41 

971, 778.18 

5 

187 

20,478. 00 

8, 684, 249.90 

147 

237 

1, 051,973. 41 

352, 543.24 

94,846. 76 

168.57 

1, 416 7 937 408.14 487 3, 706, MI 34 317 1, 512,321. 71 112 1, 277, 204.31 

Court decisions.-Among the more important decisions affecting 

estate and .gift taxes are the following: 

The decision of the Supreme Court of the United States, dated 

December 10, 1945, in the estate tax case of Fernandez v. Wiener et al. 

(326 U. S., 340), involved the application of the community property 

provisions of the Internal Revenue Code,- as added by the Revenue 

Act of 1942, to the estate of a deceased husband; domiciled in Louisiana. The Court held that the estate tax imposed under such provisions, on -the termination of the marital community by the death of 

the husband, is valid and infringes to constitutional provision, the 

tax being measured by the value of the entire community property, 

no part of which was shown to be attributable to compensation for 

personal services of the wife or to her separate property. The Court 

held further that the entire proceeds of insurance policies on the decedent's life, the premiums on which were paid from 'community funds, 

no part of which was shown to be attributable to compensation for 

personal services of the surviving spouse or to her separate property, 

are includible in his gross estate. The death of the insured, since it 

ended his control over the disposition of the proceeds and gave his 

wife the personal enjoyment of them, may be constitutionally made 

the occasion for the imposition of an indirect tax measured by the 

proceeds themselves. 
REPoirr coulusatoNER• INTENNati MENNE 

A comparison of the collections of tobacco taxes for the fiscal years 1945 and 2948 

.Sbwce 1948 1946 

Increase or dearesee (—) 

Amount Per cent 

9241,50102 $129,915.74 —9111,648.28 

1,088,402.79 1,265,242. 71 176,839.92 4,936,223.84 3,918,991068 —1,017,22216 7, 575, 480.19 13,030, 76195 4466, Mt 78 16,915,014. 29 17,361041.39 437,027.10 

3,018, 630.25 2, 754, 907.12 —263, 723.13 2, 818,180.09 2,931403.73 114, 223.64 

- &I, 5049047 41, 384, 371 31 4, 70 XL 88 1341 

84,179. 7' 89, 924. 81 —14,'254.88 —18.9 

I I 

605,271.15 172 27645 —522, 996.70 —712 836,057, 645.11 1,072,798,838.85 238,741 193.74 28.3 

49, 574,476.19 41, 961,364.70 —7,613,111.49 —15,4 

7, 740,870.07 7, 372 589.19 —368, 280.88 —4.8 

57,315,346. 28 49,333,953.89 —7,981,392.37 —189 

904.59 214.60 —6099 r;;;;; I: I I I 

1,30, 790.45 1, 751456. 0 385, 864134 E, 461.16 1,440. ea —19,0054 

8,071.65 1, 628. BEI —1,442.77 

4,661. 76 1,27140 —3,389.36 

932,144,82232 1, 181 619, 782 14 288,874,460.82 260 

The tax'on small cigarettes, not including floor stocks tax, amounted 

to $1,072,798,838, an mcrease of $236,741,193, or 28.3 per cent, over 

collections for the preceding year. During the year, 25,364,229,469 

small cigarettes were withdrawn from factories without payment of 

tax, as compared with 101,310,000,000 cigarettes withdrawn during 

the preceding year. These tax-free withdrawals were made pri.. 

y for the use of the armed forces on land and on the high seas 

beyond the jurisdiction of the internal revenue laws of the United 

States. Withdrawals for use as sea stores on vessels on the high seas 

may be delivered directly to vessels or to bonded tobacco sea stores 

warehouses at ports in the United States for subsequent delivery to 

vessels. There were 36 such warehouses in operation at the end of 

the year. 

The tax on large cigars, not including floor stocks tax, amounted 

to $41,384,278, an increase of $4,790,787, or 13.1 per cent, compared 

with the preceding year. 

During,the year, 39 floor stocks tax returns were filed under the 

provisions of section 605(c) of the Revenue Act of 1942, while 12 

claims,. aggregating $278, were filed for refund of floor stocks taxes on 

large cigars and large and small cigarettes. 

REPORT- ox COMMISSIONER OF INTERNAL REVENUE 

N_ Etnber of claims for the refund and abatement of tobacco taxes, for the redemption of - 

tobacco stamps, aid for drawback, received and disposed of during fiscal year 1945 

Refund Redemption Abatement Drawback 

Amount 

I 

h, 

I z4 

Amount Nom" Amount Num' ber Amount 

On hand July 1, 1946. 8 $39,90 66 9311,856. 68 $267,065.08 

AF 

Received 57 5,885. 37 9,540,881.85 1, 447, 24180 9179,209. 70 Allowed 57 1 4,829. 35 9, 726,855.18 1, 683, 281.52 171,159.70 

Rejected 4 ft 601.68 24,154.62 8,679.32 

On band Tune 80, 

1948 - 4 41105 101, 72173 22,85104 8,060.00 

- 

'In addition; interest in the amount of $18.84 was allowed. The sum of $9,728,855.18, representing claims 

allowed for the redemption of . stamps, includes the following: Stamps which were rendered useless, 

91751,057.66; stamps or which the owner alleged he had no further Ilse, 9214,785.31; and the value of stamps 

affixed to packages of tobacco products withdrawn from the market by the manufacturer or importer, 

$7,761,012.21 

Detailed statistics covering the manufacture and removal of manufactured tobacco; snuff, cigars, and cigarettes, the receipt and shipment 

of leaf tobacco, and the removal of cigarette papers and tubes, will be 

found in tables which appear in the Appendix. 

Capital stock tax.--Collections of capital stock tat during the year 

amounted to $352,120,833, compared with $371,999,131 for the 

preceding year. 

Domestic and foreign corporations filed a total of 487,363 returns, 

of which 18,101 were submitted by corporations organized since 

June 30, 1944. There were 32,439 delinquent returns filed for the 

years 1933 to 1944, inclusive.• 

As a result of the review and audit of returns, 5,402 assessments 

were made, involving tax, penalty, and interest in the amount of 

$226,439. 

Member of capital stock tax claims received and disposed of during the fiscal year 1946 

Refund Abatement Uncollectible Total 

Amount N umber Amount Amount- Amount 

On band July I, 1945_ _ _ 

Received 

Reopened 

Allowed _ 

Rem 

Oh band June 30,1946 

11.914 

9605,141 00 

2,996,625.87 

867640.96 

2, 162,440.93

731,241.27 

794,726.43 

cep; 1 

$61,507.59 

39,309. 87 

31,937.77 

13

15,

,371.19 

819.89 

311.69 

31 

152 

172 

11 

12,508. 54 

30,841 57 

31,370.50 

1, 120.77 

859.84 

15115 

:1 023 8$ 

e e 

During the year, a total of $16 349, including interest of $3,283, 

was refunded as the result of court decisions. 

SALES TAX DIVISION.—The Sales Tax Division is concerned with 

the administration of the various manufacturers' excise taxes and the 

retail dealers' excise taxes on jewelry, furs, toilet preparations, and 

higgage, etc. 
34 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Collections with respect to the taxes administered /in the Sales Tax 

Division are shown in the following table: 

Collections during the fiscal years 19.0 and 1946 

Source 1945 1946 increase or 

decrellSe (-) 

Manufacturers' excise taxes: 

Lubricating oil $92, 865, 058.19 $74, 601,712. 78 -$18,2&9. 348.41 

Matehes 9,362,890.69 10,247,199.17 894.363.48 

Gasoline 405, 563,011.25 405, 694, MO. 12 131, 589.47 

Electrical energy 57,003, 655.93 59, 112.412.76 2,108. 758.82 

Tires and inner tubes 75,257, 203.34 118, 091, 65&38 42,834.452.04 

Rubber articles 228, 229.36 125,436. 34 -102,794.01 

Phonograph records 2,015,452.09 3,902,192.80 1,88&740.71 

Musical instruments 927, 223.69 2,839.145,85 1,911,922.16 

Luggage- 8,312.12 15,304.23 8,992.11 

Electric, gas, and oil appliances 1E060,107. 08 26,492,071.90 13,431,964.84 

Electric signs 54, 783.06 58,289. 82 1, 506.76 

Business and store machines 10, 119,968. 50 16, 791, 618.49 5,671, 649.99 Washing machines 4,245.57 700.85 -3,644.72 

Optical equipment and photographic apparatus 19,361, 140.62 21,261,952. 23 1.840, 811. 61 

Electric light bulbs and tubes 11,035, 319.69 17,780,748.79 6, 745,427. 10 

Automobile trucks 20,847,436.33 37,143,631.19 16, 296, 145. 86 Other automobiles and motorcycles 2,558,201.98 25,892,586.28 23,334,384. 30 

Parts and accessories for automobiles 99, 439, 742.82 68,870,508.01 19,430, 765.19 

Radio sets, phonographs, components, etc 4,753,418.34 1,3, 385, 132.31 8, 6312 713.97 

Refrigerators, air-conditioners, etc 1, 637,263. 71 9, 229,412.31 7, 592,148.60 

Sport/us goods 

Firearms, shells, and cartridges 

4,247,751. 87 

3,132,402. 04 

7, 877, 604. 71 

5, 232,464. 71 

3, 629,752. 84 

2. 100, 062.67 

Pistols and revolver 4,94477 61, 232.38 56.287.59 

- Repealed manufacturers' excise taxes 134,827.69 1 25,280.00 -9,547.69 

Total 782,516 689.70 922,670,740.98 140, 166 101.23 

Retailers excise taxes: . 

Jewelry 184,219,868.93 223,341,98648 39,122,117.65 

F11111. 79,418,428.87 91,706 170. 65 12,287, 741.68 

Toilet preparations 86,615,19800 95,574,485.34 8,969,287.34 

Luggage 73,851,428.78 81,423,426.46 7, 571,997.73 

Total ' 424,', 924.63 492,046 068.83 67,941,14430 

Grand total 1,206,615,661.23 , 414, 716, 80931 263, 101,245.58 

Includes taxes of $19,819.73 on toilet preparations, $9,716.82 on Jewelry, $5,061.95 on furs, and $229.19 on 

toothpastes and toilet soaps. 

Includes taxes of $14,664.78 on furs, $10,257.52 on toilet preparations, $956.30 on jewelry, and $1.40 on 

toothpastes and toilet soaps. 

■ Assessments.-A total of $3,747,423,350, representing 6,017,412 

items, was assesseamn 2,542 miscellaneous tax assessment lists, which 

included original and additional assessments of all miscellaneous internal revenue taxes.' Included in the lists were 65,304 additional 

assessments, resulting from office audits and field investigations, 

representing taxes of $109,232,894. The interest assessed and paid 

amounted to $12,562,198. 

Field reports and returns.-At the beginning of the year there were 

on hand 114 field reports, in connection with various sales taxes, 

covering additional taxes in the amount of $1,655,721. During the 

year, 2,117 field reports were received, representing $6,500,601 in 

additional taxes, and 2,158 were examined and closed, representing 

taxes amounting to $7,482,123. On June 30, 1946, there were .73 

reports in the amount of $674,199 awaiting additional evidence. In 

addition to the foregoing, 5,888,260 sales and miscellaneous tax returns 

1As a matter of administrative convenience, the Sales Tax Division completes assessments, schedules 

claims and certificates of overassessment, and passes on offers in compromise for tht) Eetete Tag Division. 

the Tobacco and Capital Stock Tax Division, and the Miscellaneous Division, 

• 

• REPORT. OF COMMISSIONER OF INTERNAL REVENUE 35 

in the amount tif $2,665,285,244 were received and examined during 

the fiscal year. 

Claims.-The number of claims received and disposed of by the 

Sales Tax Division during the fiscal year ended June 30, 1946, is shown 

in the following table: 

Number of claims received and disposed of by the Sales Tax Division during the 

fiscal year 1948 

Refund Abatement IIncollectible Total 

Claims 

P 

Num- Num- Num- 

• 

Amount ber Amount ber Amount ber Amount 

Sales taxes: 

On hand July I, 

1945 522 21,886,045.30 428 $1,436,436.83 950 $3,321,482.13 

Received 1,192 5,475,435.46 1,177 1,175, 513.16 91 $76,416. 68 2,460 6, 727,3465. 30 

Reopened 28 160, 944. CS 13 313,147. 93 ' 41 474, 092.01 

Allowed 840 822,370.33 842 1,180,100.77 86 73, 554.85 1,768 2,078, 025. 95 

Rejected 226 1,276,796.92 49 855, 623.42 275 2,131,420. 34 

On hand dune 

30, 1946 676 5,423, 257. 69 727 889,373. 73 5 2,864 83 1,408 6,315,493.15 

In connection with the claims in the foregoing table, interest was 

allowed in the amount of $61,560, compared with $169,736 allowed 

during the preceding year. 

Credit cases.-At the beginning of the year there were on hand 

5,766 sales tax credit cases involving $2,124,943. During the fiscal 

year 22,710 cases involving $27,228,018 were received and 22,697 cases 

involving $19,168,465 were disposed of. Of this number, 20,416 cases 

involving $18,949,614 were allowed, while 2,281 cases in the amount 

of $218,851 were rejected. _ At the close of the fiscal year there were 

on hand 5,779 sales tax credit cases involving $10,184,496. 

Offers in compromise. -On July 1, 1945, there were on hand 5,725 

offers in compromise aggregating $559,905, which had been submitted 

in settlement of civil and criminal liabilities incurred in connection 

with various excise and miscellaneous taxes. There were 63,689 offers 

aggregating $789,015 received, 63,151 offers aggregating $624,501 

were accepted, 316 offers in the amount of $81,114 were rejected, and 

87 offers amounting to $7,188 were withdrawn during the fiscal year. 

On June 30, 1946, there were on hand 5,860 offers amounting to 

$636,117 under consideration or awaiting additional evidence. 

Miscellaneous tax special squads.-The small group of internal 

revenue agents assigned to duty under the direction of the Miscellaneous Tax Unit, which operates chiefly as a mobile organization 

investigating .various delinquent taxes, continued to obtain excellent 

results. During the year these field dicers reported a total of 2,427 

cases, involving $7,601,580 in additional taxes, penalties, and interest. 

MISCELLANEOUS Dwistox.-The Miscellaneous Division is concerned with the administration of the taxes on admissions, dues, telephone, telegraph and cable facilities, safe deposit boxes, transportation 

of oil by pipe line, transportation of persons and property, the use of 

motor vehicles and boats, the processing of coconut and other vegetable oils, manufactured sugar, bituminous coal, silver, hydraulic 

mining; the special taxes on the maintenance of coin-operated amusement and gaming devices for use, and on the operation of bowling 
-7'777 l":'Pt'-'rt r r. 

REPORT OF COMMISSIONER OP INTERNAL REVENUE 

alleys and billiard and pool tables; documentary stamp taxes; the 

taxes on oleomargarine, etc., narcotics, marihuana; the administration 

of the National Firearms Act and the Federal Firearms Act; and the 

adjustment of claims for refund of taxes paid under the Agricultural 

Adjustment Act and related legislation. 

The collections of the taxes administered in the Miscellaneous 

Division are shown in the following table: 

Collections during the fiscal years 1945 and 1946 

• Source - 1945 1946 Increase or 

decrease() 

Documentary stamps: 

Bondsof indebtedness, Capital dock Sae& eta-- 

Capital stock sales or transfers 

Playing eards 

- Silver bullion, sales or transfers_ __, 

Total 

Oleomargarine: 

OolOred 

Uncolored 

Special tares 

Total 

Adulterated butter 

Renovated butter 

Mixed flour 

flied cheese. 

Total 

Transportation of oil by pipe line 

Telegraph, telephone, cable and -radio messages, 

eta, 

Leased wires, ate. (telegraph and telephone) 

Local telephone service 

Safe deposit boxes 

Total 

Admissions 

Cabaret 

I, and nd initiation fees 

Total 

Narcotics 

Marihuana 

Total 

Coconut oils, eta, Processed 

National Flmarms Act 

Total 

ayriaulic mining 

Bituminous coal 

Total 

OM of motor vehicles 

Use of beats 

Bowling alleys, pool tables 

Doin-operated devices 

Pramportation of persons 

Transportation of property 

Total ' 

= miscellaneous receipts 

Grand totaL 

 166. 35 a 293, 

133,157, 14. 53 24,852,469. 21 

7,492, 873.63 

25,037.28 

447. 392, 511.11 

30,365,915.41 

9,766,370. 61 

145E99. 01 

314,285376.58 

5,516,446.20 

2,273,497.01 

123,561.78 

65527,514.65 87,676,396.17 22,148,891.52 

2,219,045.13 

1,356,745.37 

1,928,683.74 

1,841,521.98 

1,191,084.52 

. 1,899,560.61 

—377, 523.15 

—164,660.85 

—29, 123. 13 

5,503,474.24 4,932,167.11 —671,307.13 

27,239.79 

8, 456. 19 

22, 335 47 

4, 978. 13 

4,670. 76 

33,856.75 

—22, 261. 66 

—5786.44 

11, 517. 1 

58, OM. 45 A504.63 —14,529.82 

15 288,295.17 

195,673,529.68 

12,344,515.67 

183,569,038.46 

7,311,450.27 

14,823, 58L 91 

221,431,9T1.' 

12,960,904. 77 

145,688,9161 

7,857,165.62 

—1,462,763.26 

25,758,841.35 

615488.10 

12,119,884.15 

545, 715.35 

866, 164,925 25 4762,496,94 37,677,565.69 

300,588,875.99 

56,877,9-29 23 

14, 155 660. 19 

343, 190,908.42 

72, OM, 898. 35 

18,899,217.18 

42,602,00t43 

15,199,659.06 

4, ra 878.91 

871,625,76447 434,167,093. 00 62, 541,328.43 

732,434.90 

23,581.79 

575,243- 66 

- 18,682.51 

—57,193,24 

—4,94513 

756,018.69 698,870.27 -762,14242 

5255, 562.80 

i 15, 965 62 

5443,457.51 

6,573.32 

187,806. 92 

—10,357.37 

6271,52928 6,449,030.93 177,507.65 

35,10521 34,261.85 —1,147. 59 

35, 511 34, 261 36 —1, 147.69 

128,700,713.02 

135 445.86 

4,159,820.16 

19, 100, 31 1.80

234,181,551;84 

221,987, 660.18 

115959, 852. 42 

181,949.66 

4,011,052.72 

21,749:801.48 

21121,449,98 

—12, 740,1300. 00" 

—154, 497. 20 

—148,757.44 

-2,005 515.35 

—7,431,849.85 

. 

607, 566, 503. ats 584,115,911,71 —23, 450,691.65 

180,841.08 

se, 731,986. 36 

170,534.26 

—16,561,47598 

—9,801 22, 

1,495,0,67&76 1,577,777,25563 - 81,773, 677.117 

Colored oleomargarine withdrawn without the payment of tax for 

export amounted to 8,221,755 pounds. There were withdrawn, taxfree, for the use of the United States, 41,895,774 pounds of colored 

oleomargarine. 

Seven manufacturers of adulterated butter and five manufacturers 

of process or renovated butter registered during the fiscal year. 

Adulterated butter produced amounted to 12,581,402 pounds, c,onipared with 68,605,669 pounds for the , preceding year. Process or 

renovated butter produced amounted to 1,751,116 pounds, compared 

with 3,173,629 pounds for the preceding year. 

Three manufacturers of filled cheese registered during the fiscal 

year. Filled cheese produced amounted to 4,026,677 pounds, compared with 5,479,830 pounds produced during the preceding year. 

Feearms, under the National Firearms Act and the Federal Firearms 

Act —The collections of taxes during the year under the National 

Firearms Act, including special taxes, amounted to $5,573. 

The total number of licenses issued during the current year to mannfacturers and dealers in firealms, in accordance with the provisions of 

the Federal Firearms Act, was 19,888. 

'Bituminous coat—The taxes imposed with respect to the sale. or 

other disposal of bituminous coal by the producer expired by limitation 

of law on August 23, 1943. The collections of taxes amounted to 

$34,261, compared with $35,409 for the preceding year. 

Silver. —Section 1805 of the Internal Revenue Code imposes a tax 

equal to 50 per cent of the net profit realized ,on the transfer of an interest in silver bullion, subject to certain exemptions and abatements 

to registered dealers and producers. The collections of silver tax 

amounted to $148,599, compared with $25,037 for the preceding year. 

Field and special squad reports.—There were 123 reports covering 

additional taxes in the amount of $1,648,700 on hand July 1, 1945. 

There were received during the , year 5,189 reports, in the amount of 

$5,531,618; 5,192 reports amounting to $5,859,186 were examined and 

closed, leaving 120 reports, amounting to $1,321,132, remaining for 

adjustment at the close of the year. 

REPORT OF COMMISSIONER OF TNTERN41. REVENUE 

Oleomargarine; adulterated, process or- renovated butter and filled 

cheese.—At the beginning of the year there were 43 manufacturers of 

oleomargarine engaged in business, 34 of which produced colored oleomargarine. At the close of the year there were 43 manufacturers of 

oleomargarine engaged in business, 33 of which produced colored oleomargarine. In addition to the manufacturers listed, there were others 

who incurred liability to tax as manufacturers for coloring and selling 

the product. Manufacturers produced 66,410,333 pounds of colored 

oleomargarine and 484,792,191 pounds of uncolored oleomargarine, 

compared with 72,686,114 pounds of colored oleomargarine and 

540,313,364 pounds of uncolored oleomargarine during the previous 

year. There were 24,464 returns filed during the year by manufacttutrs and wholesale dealers in oleomargarine. 
REPORT OF COMMISSIONER 01—INTERNAL REVENUE 

Miscellaneous claims.—The claims involving miscellaneous taxes 

received and disposed of during the -fiscal year ended - June 30, 1946, 

are shown in the following table: 

Number of claims received and disposed of by the Miscellaneous Division during the 

fiscal year 1946 

Claims 

Refund Abatement Redemption Uncollectible 

Num 

be. Amount Num 

bet Amount Num be Amount Num Amount 

Miscellaneous excise: 

1 

1 

g g "" 

e e §111§§ e e 

On hand July 1, 1945._ _ 917 $567,1539. 27 554 $225,054. 21 71 $16,021. 54 

Received 2,464 785,711.90 1,392 ME 799. 02 862 161,409.56 

Reopened 29 12,619.42 16 34,114.46 1.11 

Allowed 1, 897 563,689. 89 1, 312 392,840.91 MO 103, 107. 97 

Rejected 302 286,381. 42 115 204,248.07 7 3,120.13 

On band June 30, 194E_ 1,251 515,799. 39 535 355,878. 41 100 71,204. 11 

Miscellaneous stamps: 

On hand July 1,. 1945_ __ 341 80, 706. 58 158 108,799. 61 8101, 912. 73 66 8,555. 75 Received 1,558 204,0E0. 36 496 68,847. 91 560,906. 44 275 39,985. 28 

Reopened 6 8,976.53 3 1.$17. 38 82, 26L 98 

Allowed 1, 515 94,773. 12 637 91,942. 33 474, 675.90 303 39,289.15 

Rejected 76 34, 101. 34 50 00, 714. 40 61,287.41 2 789.08 

On hand June 30,1948 814 164,891 00 61 26,308. 17 162,117. 84 36 , 3,461.98 

Narcotic: 

On hand July 1, 1945. _. 26 53.65 1 1.00 21.56 11 4,507. 74 

Received 168 31881 14 19.00 4,826. 64 61 75,638.98 

Reopene 

Allowe

d

d 

20.11 

148 • 300.76 12 17.75 4,039. 67 70 79,743. 28 

2 150 24.36 

On hand June 30, 1946__ 39 69.20 3 125 9.28 2 403.94 

Marihuana: 

On hand July 1, 1945___ 1 140.00 8 1,560.00 8 2,395.02 

Received 11 13,63143 94.00 51 65,838. 77 

Reopened 

Allowed_ 4 1,825.00 94. 00 53 24827. 85 

Rejected 140.00 10 13,368.43 

On band June 30, 1046. 6 46,405. 94 

Sliver: 

On band July 1, 199E._ (•) (I) 17 2, 335.81 

Received 48 26,035. 24 899.79 

Reopened 

Allowed. 51 11, 468.89 

Rejected 899. 79 

On band lime 30, 1946 14 16,901. 66 

COO: 

On hand July 1, 1945... , 4 1,115. 29 8 1,077. 59 14 1,585. 95 

RR eope

eeeived

ned 

 , 10 4,141.12 16 4,579.22 56 7,988. 85 

Allowed 7 3, 543.09 15 3,608 39 59 7,947. 92 

Rejected 5 1,327.41 7 1,445.80 

On hand June 30, 1940 

guar: . 

2 380.91 2 602.67 11 1,621. 88 

On band July 1,.1945.- 88 84,557.58 

Resolved 398 10,547,347. 29 1 501.71 

Reopened 1 20.67 

Allowed 380 539,251. 88 1 601.71 

Rejected 7 9,301,574. 30 

On hand June 80, 1946_ 98 791,099.86 

Total: 

On hand July 1,1945_-. 1 1,377 734,112.37 741 338,827.72 104, 934.29 170 21065. 53 

Received 4,581 11,541,602.53 1,978 807,415.53 566, 226 87 805 350,856.49 

Reopened 26 21,616.62 19 36,431.84 32, 231 09 1.11 

Allowed 3,897 1,201,558.69 1,932 502,204.93 479,104.57 811 251,915.67 

Rejected 393 9, 623,5X 97 191 279,777. 00 62,211. 56 9 8, 910. 06 

On hand June 30, 1946_, 1,704 1,472,245.80 615 399,69816 162,127.12 155 123,097. 85 

• RevisedCredit cases.—There were 467 credit cases, involving $565,955, on 

hand July 1, 1945; 4,983 cases, involving taxes of $11,095,497, were 

received during the year. A total of 5,160 cases, involving $11,458,972, 

was disposed of. At the close of the year, 290 cases, involving 

$202,480, remained for adjustment. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 39 

Claims; processing taxes.—The claims for refund of processing taxes 

imposed under the Agricultural Adjustment Act, received and disposed 

of, are shown in the following table: 

Claims for refund or payment with respect to processing taxes received and disposed of 

during the fiscal year 1946 

Revenue Act of 1986 Grand total 

Section 602 Title VII 

Number Amount 

Number Amount Number Amount 

On band July 1, 194 

Received 2 $11, 192. 56 2 $11, 192. 56 

Reopened 2 12, 700.00 12, 700.00 

Total to be disposed of 4 23,892.56 4 23.89256 

Allowed 2 12, 700.00 2 12, 700.00 

Rejected 2 11,192. 56 2 11,192. 56 ' 

On hand July 1, 1946 

ALCOHOL TAX UNIT 

General junctions.—The Alcohol Tax Unit is charged with the 

administration of the laws relating.to the production, warehousing, 

tax-payment, rectification, packaging, and distribution of distilled 

spirits, wines, and fermented malt liquors; the production, ware-. 

housing, tax-payment, denaturation, and distribution of industrial 

alcohol; the determination, assertion, and assessment of taxes and 

penalties on such liquors; the investigation of returns covering occupational and commodity thxes • the regulation of the manufacture and 

use of liquor bottles; the chemical analysis of liquors and other 

products to determine their taxable status and proper labeling; the 

administration of the provision of the Federal Alcohol Administration 

Act relating to the regulation of interstate and foreign commerce in 

distilled spirits, wines, and fermented malt liquors, and the labeling 

and advertising thereof; and with the investigation, detection, and 

prevention of willful and fraudulent violations of the internal revenue 

laws relating thereto. 

The functions of the Unit are classified as permissive, enforcement, 

and basic permit and trade practice. In addition to the headquarters 

office, there are 15 field districts. The supervisors of such districts 

administer, within their respective districts, internal revenue laws 

and regulations ;elating to alcoholic liquors and denatured alcohol 

and the Federal Alcohol Administration Act. 

PERMISSIVE ACTIVITIES 

Plants and permittees.—On June 30, 1946, there were authorized 

to operate a total of 2,456 registered and fruit distilleries, internal 

revenue bonded warehouses, industrial alcohol plants and warehouses, 

denaturing plants, rectifying plants, tax-paid bottling houses, wineries, 

and breweries, as compared with 2,517 as of June 30, 1945. This 

represents a decrease of 61 establishments. As of June 30, 19k6 y 

 there were 425,618 wholesale and retail dealers, as compared with

, 

19045 dealers,. or 10.9 383,712 a year ago, representing an increase of 1, .; 

 per cent. 720047-47-4 
40 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

The total number of plants and permittees of all classes, as of 

June 30,' 1946, was 444,663, as compared with 460,717 a year ago, 

representing an increase of 43,946, or 11.0 per cent. The table showing the number for each class, as of June 30, 1946, is included in the 

Appendix. 

Collections.—For the second consecutive year, over two billion 

dollars were collected in Federal liquor taxes on domestic and imported 

liquors, representing receipts from excise taxes, rectification tax, 

floor stocks taxes, special or occupational taxes, and bottle or container stamps. The total collections of $2,526,164,686, compared 

with $2,309,865,790 in 1945, represent an increase of $216,298,896, or 

9.4 per cent. 

The total excise tax collections on domestic distilled spirits for 

1946 amounted to $1,603,499,559, as compared with $1,284,614,947 

for 1945, an increase of $318,884,612, or 24-.8 per cent. Total excise 

taxes on imported distilled spirits for 1946 amounted to $143,080,486, 

compared with $199,690,667 for 1945, a decrease of $56,610,181, or 

28.3 per cent. 

Collections from all domestic and imported liquor taxes during 

1946, are compared with such collections during the preceding year 

in the following table: 

Source Fiscal year 1946 Fiscal year 1945 

Increase 

Amount Per cent 

RiggizTigtslt liquor

s 

Wines 

. Total 

31,810.880,518 

653,949,192 

61,355,978 

31,617,262,319 

642,801,76i 

4%901,707 

9193, 597,199 

11,147,4N 

11,554,209 

, 1210 

1.7 

23.2 

2,526,164,596 2,309,885,790 218,298,896 t4 

Collections on distilled spirits alone in the fiscal year 1946 again 

exceeded a billion dollars and represented an increase of approximately 

200 millions over collection? for 1945. Such collections amounted to 

71.7 per cent of the total liquor tax collections in 1946, compared with 

70.0 per cent in the fiscal year 1945. 

Production of beverage distilled spirits. —The production of distilled 

spirits (including alcohol) for beverage purposes was authorized at 

registered distilleries and industrial alcohol plants for the entire month 

of July 1945. During August, registered distilleries were authorized • 

to operate 6 days and industrial alcohol plants 3 days. Both types of 

plants were authorized to operate 6 days m September 734 days each 

in October and November, 10 days each in December 1945 and January 1946, 7)4 days in February, 5 daft each in March and April, and 

3 days each in May and June, 1946. The total beverage production by 

registered distilleries during the fiscal year of whisky, gin, rum, and high 

proof.spirits amounted to 239,180,318 proof gallons. Such production 

was the highest since 1937 (246,485,109 proof gallons). During the 

fiscal year, registered distilleries produced 147,464,516 tax gallons of 

whisky, which was the highest quantity since 1937 (223,457,850 tax 

gallons); 83,112,123 tax gallons of spirits for beverage purposes; 

7,497,402 tax gallons of gin, the highest quantity of record; and 1,106,- 

277 tax gallons of rum. Fruit distilleries produced 34,416,385 tax 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 41 

gallons of brandy (including spirits), which is the highest production 

of record. The quantity of alcohol produced for beverage purposes 

by industrial alcohol plants is not available. 

Tax-paid withdrawals of distilled spirits.—Total tax-paid withdrawals 

of all distilled spirits amounted to 178,131,350 tax gallons during the 

fiscal year 1946, the highest quantity of record. 

Consumption of distilled spirits. —The distilled spirits bottled during 

the year amounted to 203,566,700 wine gallons.- This is the highest 

consumption figure of record. The total rectified products bottled 

amounted to 174,267,003 wine gallons, representing an increase of 25.9 

per tent over the quantity bottled during the previous year (138,-

350,894 wine gallons). The rectified whisky bottled during the year 

contained only 36.7 per cent of whisky, as compared with 40.2 per 

cent for 1945, and 55.5 .per cent for 1944. 

Stocks of distilled 8p/infs.—The total stocks of whisky, brandy, rum, 

gin, and spirits (beverage and industrial) on hand as of June 30, 1946, 

amounted to 420,262,363 original tax gallons, compared with 338,172,-

677 original tax gallons at the close of 1945, or an increase of 24.3 

per cent. The stocks of whisky increased from 307,587,545 -original 

tax gallons as of June 30, 1945, to 374,072,055 original tax gallons as 

of June 30, 1946, or 21.6 pee cent. 

Fermented malt liquors.—Production of fermented malt liquors 

reached 84,977,700 barrels, or 2.0 per cent less than the preceding year 

(86,604,080 barrels). Tax-paid withdrawals of 81,286,821 barrels were 

2:1 per cent higher than the preceding year (79,590,598 barrels). 

Fermented malt liquors withdrawn by pipe line for bottling represented 

65,6 per cent of the total tax-paid withdrawals, as compared with 63.3 

per cent in the preceding year. Tax-free withdrawals for export were 

2,017,147 barrels, a decrease of 1,695,427 barrels,.as compared with 

1945. 

Wines.—Production of still wines amounted to 379,935,981 wine 

gallons, the highest production of record, and 20.6 per cent above 

the preceding year (314,983,155). Tax-paid withdrawals of still-wines 

amounted to 107,964,670 wine gallons, or 21.6 per cent more than in 

the preceding year (88,791,749 wine gallons). Tax-paid withdrawals 

of domestic sparkling wines amounted to 35,720,721 half-pint units, 

the highest withdrawals of record, an increase of 41.4 per cent over 

the preceding year (25,269,307 half-pint units). Tax-paid withdrawals of vermouth produced at wineries amounted to 2,619,309 

wine gallons, a decrease of 11.5 per cent from the preceding year 

(2,960,707 wine gallons). Production of distilling materials at wineries 

amounted to 260,240,202 wine gallons, the lushest production of 

record, as compared with 206,728,619 for the prior fiscal year. ' 

Production of ethyl alcohol and spirits.—The total ethyl alcohol 

production for industrial and beverage purposes for the year amounted 

to 353,524,348 proof gallons. In addition, there were produced at 

registered distilleries for industrial and beverage purposes 88,520,561 

proof gallons of spirits, and 27,365,710 proof gallons of unfinished 

spirits for redistillation. The net production of industrial alcohol 

and spirits for industrial and beverage purposes, determined by'adding 

the production of ethyl alcohol, spirits, and unfinished spirits and 

deducting the quantity of unfinished spirits used in redistillation, 
42 REPORT OF COMMISSIONER OF INTERNAL REVENUE' 

amounted to 442,417,716 proof gallons for the year 1946. This compared with a net production of 1,101,286,249 proof gallons for 1945 

and 987,957,702 proof gallons for 1944. 

Tax-free withdrawals of industrial alcohol and spirits.-The total 

tax-free withdrawals of ethyl alcohol and spirits during the year, 

consisting of withdrawals for denaturation, for use of the United 

States, for hospital, scientific, and educational use, for export, and 

in Parto•Rico for medicinal, beverage, and other purposes amounted 

to 409,376,422 proof gallons, as compared with 1,086,876,301 proof 

gallons for 1945. 

The total quantity of alcohol and spirits used for denaturation 

during the year amounted to 393,458,500 proof gallons, as compared 

with 971,446,910 proof gallons for 1945. 

During the year there' were removed for use of the United States 

12,751,367 proof gallons of akohol and 131,231 proof gallons of spirits, 

a total of 12,882,598 proof gallons. This compares with a total 

alcohol and spirits so removed of 113,171,025 proof gallons for 1945. 

There were withdrawn during the year for hospital, scientific, and 

educational use a total of 2,227,515 proof gallons, as compared with 

2,051,146 proof gallons for 1945. 

Stocks of industrial alcohol and spirits.--As of June 30, 1946, the 

stocks of ethyl alcohol and spirits amounted to 140,670,423 proof 

gallons, as compared with 159,855,267 proof gallons for 1945. 

Production of denatured alcohol.-During the year there were produced 186,657,673 wine gallons of specially denatured alcohol and 

26,144,437 wine gallons of completely denatured alcohol, a total of 

212,802,110 wine gallons. This compared with a total of 527,095,537 

wine gallons for 1945, 524,113,586 wine gallons for 1944, and 222,-

894,419 wine gallogs for 1943. 

The quantity of specially denatured alcohol used in the manufacture 

of synthetic rubber amounted to 62,671,789 wine gallons for the year 

1946, which represents 33.6 per cent of the total specially denatured 

alcohol produced during the year. The quantity used in the manufacture of synthetic rubber for 1945 was 315,940,167 wine gallons 

and for 1944, 286,033,171 wine gallons. - 

Specially denatured rum.-During the year there were produced 

1,036,204 wine gallons of specially denatured rum, as compared with 

1,173,499 wine gallons for 1945, 1,163,836 wine gallons for 1944, and 

1,252,387 wine gallons for 1943. 

Assessments.-There were received and reviewed for tax liability . 

 during the year 9,922 reports of inspection and investigation by field 

offices. The review disclosed that liability to taxes was incurred in 

5,012 of such cases in the amount of $2,724,340. 

During the year there were certified to the Commissioner 802 

assessment lists totaling 152,391 items aggregating $467,130,582. 

These consisted of 5,241 items totaling $3,459,923 entered by the 

Alcohol Tax Unit and 147,150 items aggregating $463,670,659 entered 

by collectors of internal revenue. 

Claims for drawback of distilled spirits used in nonbeverage products. - 

During the year there were received 4,416 claims amounting to $29,- 

979,730, compared with 4,412 amounting to $32,663,537 during the 

preceding year. There were 4,479 claims amounting to $30,763,663 • 

allowed, and 64 claims amounting to $228,593 rejected. During the 

43 

prior year theet were allowed 4,272 -claims amounting to $30,688,164 

and 129 claims were rejected in the amount, of $741,058. The number 

of claims on hand as of June 30, 1946, was 83, totaling $1,172,844. 

Claims for remission of taxes on distilled spirits and wines. -During 

the year there were allowed 1,459 claims amounting to $2,331,661 for 

remission of tax on distilled spirits, and 441 claims amounting to 

$586,392 for remission of tax on wines. There were rejected 161 

claims amounting to $35,893 for remission of tax on distilled spirits 

and 119 claims amounting to $12,969 for remission of tax on wines. 

Claims for redemption of stamps, abatement and refund of taxes.- 

- Claims for redemption of stamps, abatement of assessments, uncollectible assessments, and refund of taxes, received and reopened during 

the year totaled 13,172, amounting to $10,338,453, compared 'with -

24,223 claims amounting to $8,449,772 during the preceding year. 

There were allowed 13,974 claims amounting to $6,305,672, compared 

with 22,359 amounting to $7,993,141, during 1945. There were rejected 1,516 claims, amounting to $3,205,075, compared with 1,847 

claims amounting to $736,268, the previous year. The number of 

claims on hand at the end of the year was 945, aggregating $1,970,473. 

Export claims.-During the year there were allowed 833 claims 

amounting to $826,711 for drawback of tax on alcohol used in flavoring 

extracts, toilet and medicinal preparations exported; 1,732 claims 

amounting to $3,131,146 for drawback of tax on distilled spirits and 

wines bottled especially for export and exported ; and 19 claims amounting to $572 on stills exported. 

Offers in compromise under internal revenue laws. -On July 1, 1945, 

there were on hand 285 offers in compromise, aggregating $31,765. 

During the year, 5,567 offers in compromise, aggregating $572,968, 

were received, 5,278 offers aggregating $516,113 were accepted, and 

303 offers aggregating $63,648 were rejected; and 51 offers aggregating 

$9,832 were returned to the district supervisors for further investiga 

tion. There were 220 offers aggregating $15,139 on hand at the end 

of the year. 

Offers in compromise under Federal Alcohol Administration Act. -At 

'the beginning of the fiscal year 1946 there were no offers in compromise on hand. During the year, 117 offers in compromise aggregating 

$47,250 were received, 108 offers aggregating $37,600 were accepted, 

and 4 offers aggregating $6,350 were rejected, and 1 offer in the amount 

of $1,000 was returned to the district supervisor for further investigation. There were 4 offers aggregating $2,300 on hand at the end of 

the year. 

Laboratory activities. -With the assistance of the National Bureau of 

Standards, specifications were drawn for standard of fill flasks which, 

with the hydrometers designed last year, should eliminate many of 

the errors of measurement occurring in rectifying and bottling plants. 

This year 14 distilleries have warehoused whisky in laminated 

plywood barrels, from which samples are submitted to the Washington 

laboratory every three months. Samples from standard charred Liarrels are submitted for comparison. This experiment is being made to 

-determine whether storage in charred plywood barrels produce the 

same results as standard barrels. 

The laboratory 'in Washington,„D. C., received 7,923 samples. 

'Thirteen days were spent in court and in making inspections. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 
44 REPORT OF COMMIBSTONER OF INTERNAL REVENUE 

The branch laboratories received 46,521 samples, which is 3,754 less 

than the preeeding year. The field chemists spent 658 days in court 

and 373 days in making inspections, a total of 1,031. Samples of 

narcotics represented 23.5 per cent of all samples examined. 

Field inspections.—A group of specially trained field examiners, 

operating directly from the Washington office, inspected the field 

offices for the purpose of improving efficiency in die determination and 

collection of liquor taxes. These officers, as a result of such inspections 

and suggestions made by supervisory and other field employees 

contacted, submitted various recommendations for the improvement 

of the Service, many of which have been adopted. 

The inspection by Bureau examiners of a large number of established 

plants and permittees to determine the adequacy of supervision of 

such preinises by the field officer was continued. In addition, a 

survey was made by Bureau examiners to determine the adequacy 

and the efficiency of the supervision of such premises by storekeepergaugers. 

While the production of alcohol for war purposes was discontinued 

during the year, the distilling industry was permitted to resume 

beverage production. Accordingly, the amount of supervision required 

for plants and pernaittees continued at a high level. During the 

fiscal year a total of 256,768 inspections were made by field offices. 

Administrative examination of applications, notices, bonds, consents of surety, plants; plans, and other documents required by law 

and regulations to be filed in connection with new establishmentS, 

changes in premises and equipment, and discontinuances totaled 

27,914. 

Other statistics.—Regular monthly and annual statistical reports 

and releases concerning the activities of the Alcohol Tax Unit were 

issued: Considerable work was devoted to the preparation of statistical 

reports for other governmental agencies. Statistical tables giving 

detailed information covering plants and permittees, production, 

withdrawals, and stocks of distilled spirits, fermented malt liquors, 

and wines, claims, and enforcement activities are contained in the 

Appendix. 

Administrative p.rocedure.—During the year continued improvements were made in the administrative procedure relating to operations, transactions, and inspections of plants and permits. Many 

report forms prescribed for use by the industry and Government 

officers were simplified. 

BASIC PERMIT AND TRADE PRACTICE ACTIVITIES 

Permits.—The Federal- Alcohol Administration Act requires 'all, 

producers (other than brewers), importers, and wholesale distributors 

of alcoholic beverages to secure basic permits, which are conditioned 

upon compliance with the provisions of the Act, the twenty-first 

amendment and its enabling statutes, and all other Federal alcoholic 

beverage laws. The broad purpose of the statute is the regulation of - 

the conduct of the legitimate, liquor inditstry. The number of outstanding basic permits of all classes has shown an increase from 14,469, 

the number in effect on July 1, 1945, to 16,094 on June 30, 1946. There 

is included in the Appendix a table reflecting permit activity under 

REPORT. OF OOMIIISSIONER OF INTERNAL REVENUE 45 

the Federal Alcohol Administration Act during the year and the 

number of permits of each class in effect on June 30, 1946. 

Labels.—The Federal Alcohol Administration Act provides that 

no bottler or importer shall bottle, or remove from customs custody 

for consumption, distilled spirits, wine, or malt beverages unless the 

bottler or importer upon application has obtained and has in his 

possession a certificate of label approval or certificate of exemption 

from label approval covering such products. Following the cessation 

of hostilities, activities in this field increased substantially and during 

the year a total of 26,894 applications was received, as compared to 

21,847 during the previous fiscal year. The volume of correspondence 

relating to labeling matters has also shown a marked increase. A 

table is included in the Appendix which shows the volume of work 

handled in the label field during the year. 

In order more effectively, to enforce the provisions of the wine 

labeling regulations under the Federal Alcohol Administration Act 

and Internal Revenue Code, and to prevent improper labeling of wine, 

all bottlers of wine under approved formulae are being required to 

obtain new or amended certificates of label approval or exemption 

from label approval, which will be restricted to the bottling of products 

made in accordance with the approved formulae indicated on the 

certificates of label approval or exemption from label approval. This 

procedure was adopted during the report year and is similar to that 

which has previously been followed with respect to distilled spirits 

prepared under formulae. 

Advertising:—In the enforcement of the advertising regulations 

promulgated under the Federal Alcohol Administration Act, the 

Division reviewed 104,708 advertisements appearing in 25,996 publications and took appropriate regulatory action in 2,263 cases involving 

various types of irregularities. Five cases involving violations of the 

advertising provisions of the statute were closed upon the acceptance 

of appropriate offers in compromise. Radio continuities numbering 

18,200 and 3,514 pieces of point-of-sale advertising material were also 

reviewed. 

Trade practice.—Adnainistrative proceedings were instituted against 

holders of basic permits under the Federal Alcohol Administration Act 

in 155 cases involving alleged violations of the Act, the Internal 

Revenue Code, and the Emergency Price Control Act of 1942, as 

amended. Of these cases, 146 related to so-called "tie-in sales" of 

alcoholic beverages which were considered violations of subsections 

5 (a) and (b) of the Federal Alcohol Administration Act. "Tie-in 

sales" in the liquor industry involved the practice of forcing the sale 

of slow-moving items (usually rum, wine, and cordials) through trade 

channels by "tie-ins" with liquor in short supply (usually Bourbon and 

Scotch) and first appeared at the height of the liquor shortage in 1943. 

It was believed that when the liquor shortage was alleviated through 

a plentiful supply of blended whisky, brought about by the resumption 

of the production of neutral spirits, there would no longer be any 

reason for "tie-in sales." Just-the reverse occurred. Instead of 

"tie-in sales" abating, they have increased to such an extent as to 

constitute virtually a trade practice at, all levels of the industry. 

This practice of "tie-in sales" constitutes a violation of subsections 

5 (a) and (b) of the Federal Alcohol Administration Act. During the 
46 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

year the Bureau instituted an effective investigative,and enforcement 

program to combat the "tie-in sales" practice. As of June 30, 1946, 

46,779 retail liquor dealers were interviewed and 18,482 made statements involving 706 wholesalers in "tie-in" practices. 

Interlocking directorates.—Applications for the approval of interlocking directorates and officers under section 8 of the Federal Alcohol 

Administration Act are dealt with directly by the Unit's Washington 

office, During the year, 130 applications were received and acted 

upon, as compared with 54 during the previous year. 

ENFORCEMENT ACTIVITIES 

Seizures.—During the fiscal year, 6,641 illicit stills were seized, together with 2,530,638 gallons of mash, 79,621 gallons of illicit liquors, 

115,256 gallons of tax-paid liquors, and 1,236 automobiles and trucks. 

The appraised value of the property seized was $2,410,467. 

Arrests and prosecutions.—There were 8,246 persons arrested for 

liquor violations. Recommendations were made for the prosecution of 8,161 persons in Federal courts in Alcohol Tax Unit cases, 

a idecrease of 3,750, or 31.5 per cent, as compared with 1945; 6,046 

persons were indicted; 4,992 persons were convicted; and as of June 

30, 1946, 5,056 persons were awaiting grand jury or trial action for 

internal revenue liquor law violations, 

Applications for pardon and parole.—During the year, 67 applications for pardon and 977 applications for parole were examined and 

reports submitted. ' 

Transportation of liquor into dry territory.—In connection with the 

enforcement of the Liquor Enforcement Act of 1936 relating to the 

introduction of tax-paid liquors into dry States, 86 vehicles and 

7,056 gallons of tax-paid liquors valued at $179,789 were seized; 124 

persons were arrested, 113 persons were indicted, and 81 defendants 

were convicted. 

Floor stocks tax violations.—There were 283 floor stocks tax cases 

perfected during the fiscal year, involving the seizure of 3,302 gallons 

of tax-paid liquors valued at $33,263. Taxes and penalties amountin to $731,700 were recommended for assessment in these cases. 

Offers in compromise in the amount of $202,103 in lieu of criminal 

and/or civil liabilities were accepted by the Department of Justice. 

Federal Alcohol Administration Act violations.—Offers in compromise totaling $22,600 in lieu of criminal and civil liabilities were 

accepted by the Department of Justice from seven breweries charged 

with subsidizing retail outlets in violation of the Federal Alcohol 

Administration Act. 

Violations resulting from shortage of distilled spirits.—Investigation 

continued of the falsification of Record 52 by wholesalers and violations of the terms and conditions of permits under the Federal Alcohol 

Administration Act, and particularly of liquor sales at overceiling 

prices. "Side money" was traced and the transactions analyzed for 

income tax , purposes. During the year, 633 such investigations of 

taxpayers and permittees were undertaken; 71 cases were submitted 

to United States attorneys; 127 persons were indicted; and 85 defendants convicted. There were seized 18,216 gallons of tax-paid liquors 

having an approximate value of $173,246. (For tie-in sales program 

see "Trade Practice.") 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 47 

Joint sugar program with Office of Price Administration.—Throughout the fiscal year investigators of the Alcohol Tax Unit and the 

Office of Price Administration devoted much of their time to the 

joint program, looking toward the enforcement of the sugar rationing 

regulations, and the prevention or detection of diversions of sugar 

into illicit distilling channels or into the black market generally. 

This program was recognized by the Bureau as the best means, so 

long as sugar remained under rationing control, of preventing moonshiners from obtaining sugar, and as offering opportunity to disclose 

income received illegally by black market operators and not reported 

for income tax purposes. 

Five thousand fifty-six investigations made during the year have 

led to the conviction of 142 sugar dealers, the suspension of 806 merchants from dealing in sugar, and the issuance of 21 injunctions 

forbidding distributors to commit further violations of the rationing 

law. 

Firearms program.—In September, 1945, the Alcohol Tax Unit 

began an intensive investigative program to bring about the registration of the thousands of automatic firearms (machine guns) entering 

the country as war trophies, with the purpose of rendering them 

unserviceable where possible in the interest of effective law enforcement and for the protection of the general public. By June 30, 1946, 

there had been 40,545 investigations conducted, resulting in the 

registration of 4,957 firearms, the seizure of 615 firearms, and the 

rendering inoperative of 3,520 firearms. 

TECHNICAL STAFF 

The Technical Staff is the appellate agency established within the 

Bureau of Internal Revenue for the determination of Federal income, 

profits, estate, and gift tax liability. It is an independent organization answerable to the Commissioner and operating under his supervision. In general, its work concerns the classes of taxation over 

which The Tax. Court of the United States has jurisdiction. The 

Staff organization is made up of an administrative office in Washington and 10 field divisions comprising 35 local offices located throughout 

the United States. The duties of the Staff personnel assigned to 

these field divisions are (1) to 'determine on behalf of the Commissioner the liability of taxpayers who have protested the findings - of 

the internal revenue agent in charge prior to the filing of any petition 

with The Tax Court of the United States, and (2) to consider offers 

submitted by taxpayers to settle cases which have been docketed by 

The Tax Court. In performing these duties the heads of the Staff 

field divisions have authority to act as the exclusive representatives 

of the Commissioner in cases within their territorial jurisdiction, 

except that stipulated settlements in docketed cases must be concurred in by representatives of the Chief Counsel for the Bureau, 

actin g as division counsel. 

Field operations. The operations of the Staff field divisions fall 

into two main classifications:. (1) contested income, profits, estate, 

and gift tax cases not docketed by The Tax Court of the United 

States, including cases in the pre-90-day status, case§ in the 90-day 

status, and cases involving overassessments and claims; and (2) cases 
48 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

docketed and pending before The Tax Court. The statistical data 

summarizing the work accomplished by the Staff field divisions are 

contained in table 112 on page 2013. 

With respect to contested cases not docketed before The Tax Court 

of the United States on July 1, 1945, there were on hand 4,146 such 

cases awaiting Staff action, and 572 awaiting action by taxpayers on 

statutory deficiency notices directed or sustained by the Staff, or .a 

total of 4,718 nondocketed cases. During the year the Staff had net 

receipts of 5,661 such cases, after elimmating transfers and cases 

returned without action to the internal revenue agents in charge. 

Nonclooketed cases were disposed of in the following manner: 2,639 

were settled by agreement; 556 were closed and the deficiencies assessed in full after issuance of the statutory deficiency notice, the , 

taxpayer having filed no petition with The Tax Court; 186 overassessment and claims cases were closed without agreement, and in 

1,198 cases petitions for redetermination were filed with The Tax 

Court. The total dispositions of nondockets by the Staff during the 

year numbered 4,579, leaving 5,800 on hand June 30, 1946. Of this 

number 5,158 were awaiting Staff action and 642 action by taxpayers 

on statutory deficiency notices. In addition to the dispositions summarized above, action was taken with respect to 260 subsidiary cases. 

Most of these were closed by agreement. 

According to Staff records, the Staff field divisions directed the 

issuance of 1,755 statutory deficiency notices, and sustained the 

findings of agents' offices in 130 cases considered by the Staff during 

the 90-day period after the agents had mailed statutory notices. Of 

the cases in which the Staff directed or sustained the statutory 

deficiency notice, approximately 33 per cent were not petitioned to ' 

The Tax Court. 

On July 1, 1945, there were 3,997 docketed cases on hand in the 

Staff field divisions and. 2,745 dockets were received during the year. 

Of these docketed cases, 1,801 were settled by stipulated agreement, 

142 were defaulted by taxpayers or were dismissed by The Tax Court, 

and 873 were submitted to The Tax Court on their merits, leaving a 

balance of 3,926 on hand June 30, 1946. In addition to the dispositions summarized above, action was taken with respect to 269 subsidiary cases. The majority of these were closed by agreement. 

All case dispositions are strictly.upon the merits of fact and law: 

A settlement upon the basis of nuisance value to either party is prohibited by the published rules of the Staff. There is not and never 

has been a Staff policy requiring taxpayers, regardless of the merits, to 

concede some or any fixed percentage of the disputed deficiency in 

order to effect settlement of a case. The stipulations filed with The 

.Tax Court, where monetary results are a matter of public/record, and 

the settlement results as herein set forth in table 112, pages 209 and 

209, stand as evidence. 

Under established policy no case closed as the result of action by a 

field division of the Staff will be reopened under post review by the 

Washington headquarters office,. unless the disposition involves fraud, 

malfeasance, concealment or misrepresentation of a material fact or 

an important mistake in mathematical calculation. There has been 

no breach of or departure from this policy over the seven years 1940 to 

1946, inclusive, during which time 17,256 docketed cases and 27,581 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 49 

nondocketed cases have been dosed by agreement as a result of Staff 

field division action. 

Table 113, page 210, based on the statistical' recapitulation issued by 

The Tax Court (with which the Bureau figures are in general agreement), discloses that since the year 1941 there has been a definite 

downward trend in the number of petitions annually filed in respect of 

income, profits, estate, and gift tax cases. In consequence of the 

lessened number of petitions filed the number of docketed cases received by the Staff has correspondingly decreased. The diminution 

in the number of petitions filed with the Court reflects the increasing 

effectiveness of the settlement work of the entire Bureau on cases in 

the predocketed status, under the established decentralized plan of 

operations. 

With reduction in the number of cases petitioned to The Tax Court 

the number of stipulated settlements and the number of cases tried on 

the merits have decreased. The ratio of stipulated settlements to 

trials, however, has remained generally constant over the whole sevenyear period of the fiscal years 1940 to 1946, inclusive. Based upon 

the disposal record of docketed cases shown in table 113, the percentage 

records are as, follows: 

- 7Tear period Per cent Fiscal year 1946 Per cent 

Stipulated 

DSulted 

Tried. 

17,256 

1,331 

8,023 

64.85 

5.00 

30.15 

1,787 

142 

873 

63.77 

6.08 

31.15 

26, WO 100.00 Z 802 100.00 

The Staff records show that of all the cases handled by the Technical 

Staff which are subject to petition to The Tax Court,, approximately 

seven out of eight cases are closed without the necessity of trial, 

leaving but one in eight' actually tried before The Tax Court. 

For the 7-year period (fiscal years 1940 to 1946, inclusive), Staff 

reports show decisions handed down by the Board of Tax Appeals 

and The Tax Court covering 7,722 docketed cases. Analyses of these 

decisions, made currently as they were received, show total of 

3,086, or 40.0 per cent, in which the Bureau's position was wholly 

sustained; 2,847, or 36.8 per cent, in which the Bureau's position 

was partly sustained and partly reversed; and 1,789, or 23.2 per cent, 

in which the Bureau's position was wholly reversed. The above 

results amply demonstrate the soundness and effectiveness of the existing procedure for the handling of tax controversies. 

Coordination, of field activities.—A central group is maintained in 

the Washington headquarters office of the Staff to examine and 

analyze the work of the 10 field divisions in order to maintain 

uniformity in procedure and consistency in treatment of taxpayers 

by all field divisions. This coordinating group, comprised of several 

coordinators, each with one technical advisor as chief assistant and 

other technical employees, operates under the direction of the Com-

- missioner, through the head of the Staff. The action taken by- the 

field divisions in nondocketed and docketed cases is post-reviewed 

by the Washington headquarters office, including not only cases settled 

but also decisions in unagreed cases. In this way field operations 
• 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

are scrutinized and changes and suggestions made for the future 

guidance of the field offices. 

The Washington headquarters office is responsible for establishing 

and improving the procedure for the handling and control of cases in 

the field in conformity with the procedure in effect in the other offices 

and units of the Bureau. In this manner general operating policies 

are determined in Washington for the benefit of the field offices both 

as to technical matters of general interest and as to matters of 

administrative practice. 

Records are maintained for reference purposes and quarterly 

reports of the work of the field divisions are examined and consolidated 

in Washington.. Details and transfers of personnel between divisions 

are arranged by the Staff headquarters office. 

Compromise, extension of time, and closing agreements.—The field 

divisions of the Technical Staff consider offers in compromise of 

liability in income and profits tax and certain other types of cases, 

except where criminal prosecution, court proceeding's, or delinquency 

penalties only may be involved. The head of each field division has 

final authority to reject any such offer or to recommend its acceptance 

by the Commissioner. These rejections are post-reviewed by a 

central compromise group in the Staff headquarters office in Washington. This group also assists in the coordination of field procedure 

and in determining operating policy in compromise matters. The 

Washington office of the Staff also considers applications for extension 

of time within which to pay income taxes, and reviews for the Commissioner final closing agreements executed under the provisions 

of section 3760 of the Internal Revenue Code. 

There were 564 compromise cases pn hand July 1, 1945; during the 

year, 787 cases were received and 702 cases were disposed of, leaving 

649 cases on hand June 30, 1946. There were 14 extension of time 

cases on hand at the beginning of the year; 103 were received and 

113 disposed of, leaving 4 cases on hand June 30, 1946. With respect 

to closing agreement cases, the number on hand for review July 1, 

1945, was 18; 151 were received and 150 disposed of, leaving a balance 

on hand June 30, 1946, of 19 such cases.. A summary of work done 

on compromise, extension of time, and final closing agreement cases 

is shown in table 114 on page 210. 

Special procedure for claims under section 722.—Staff inventories of 

nondocketed cases increased by 1,082 during the fiscal year 1946. 

This increase was anticipated, and is attributable entirely ,to claims 

for relief under section 722 of the Internal Revenue Code. Comments 

relative to the problems involved were made in prior reports. As the 

result of herings before the Joint Committee on -Internal Revenue 

Taxation, it was concluded to transfer section 722 work to a new 

organization within the Bureau. The actual transfer did not take 

place prior to the close of the fiscal year. 

In a supplementary statement to the Joint Committee, dated 

April 1, 1946, the following was set forth as to the jurisdiction of the 

Technical Staff in the future with respect to cases involving section 

722 claims: 

The foregoing procedures necessarily involve the separation of section 722 

issues from the nonsection 722 issues, as to which latter issues the Board* will 

Subsequently designated Excess floats Tax Council 

REPORT. OF COMMISSIONER OF INTERNAL REVENUE 51 

have no jurisdiction, and will eliminate any consideration by the Technical 

Staff of section 722 claims in pre-90-day status. - 

Upon the mailing of the statutory notice under section 732, disallowing in 

whole or in part an application under section 722, the case will be reinstated in 

all respects under the procedure prescribed by Corn. Mim R A. No. 1014, T. S. 

No. 57, and the instructions issued thereunder. In any case now docketed in 

The Tax Court which contains a claim under section 722 not previously acted 

upon by the Board, the Technical Staff will retain jurisdiction under existing 

procedure but will transmit the claim to the Board for its consideration. It 

will be the policy of the field divisions of the Technical Staff not to disturb the 

determination of the Board except in unusual circumstances and then only with 

the concurrence of the Board. 

All claims under section 722 now under consideration in the Technical Staff in 

pre-90 day status will be transferred to the jurisdiction of the Board immediately 

after its organization. The jurisdiction relating to all issues in the case, other 

than section 722, will be retained by the Technical Staff under Com. Mini. It. A. 

No. 1014, T. S. No. 57. 

OFFICE OF THE CHIEF COUNSEL 

The activities of the office of the Chief Counsel for the Bureau of 

Internal Revenue include the defense. of all Federal tax cases appealed 

to The Tax Court of the United States; the review of refunds, credits, 

and abatements in excess of $75,000; consideration of various admin: 

istrative and internal revenue tax matters referred to. that office by 

the Secretary of the Treasury, the Commissioner of Internal Revenue, 

and other officials of the Treasury Department and the Bureau of 

Internal Revenue in Washington and in the field. They include also 

the preparation, at the request of the. Department of Justice or of the 

United States attorneys, of data for use in the prosecution or defense 

of tax cases (civil and criminal) in suit, and compliance with requests 

for assistance in such cases; and the preparation, revision, and review 

of regulations, Treasury decisions, mimeographs, and rulings for the 

guidance of the officers and emplOyees of the Bureau of Internal 

Revenue and others concerned. The office is made up of the Chief 

Counsel's Committee, the End veers and Auditors Section, and eight 

divisions, viz, Alcohol Tax, Appeals, Civil, Claims, Interpretative, 

Legislation and Relations, Penal, and Review. In addition, as 

part of the Penal Division there has been established during the 

year a supplemental legal staff in the field, operating under the immediate direction of regional counsel located at New York City, 

Chicago, and San Francisco for the handling of cases in which recommendations for criminal prosecution have been made by the investigative staff. The establishment of these field offices has enabled the, 

decenthlization of a substantial portion of criminal prosecution cases, 

and has the advantage of close cooperation with the investigative 

staff in connection with the concentrated and comprehensive drive 

against tax evaders. A detailed statement, in statistical form, of 

the work handled by certain of the divisions 'will be found in the 

statistical tables in the Appendix under the beading "Office of Chief 

Counsel " 

CHIEF COUNSEL'S COMMITTEE.—The committee, consisting of three 

members, serves in an advisory capacity to the Chief Counsel and 

his principal assistants, who refer to it cases from all divisions of 

the office. The committee considers these cases and makes written 

recommendations as to their proper disposition. The committee is 

also charged with the final review of cases involving compromises 

5'0 
62 REPORT OP COMMISSIONER OF INTERNAL REVENUE 

and closing agreements previous to their being sent to the Secretary 

of the Treasury for his approval, and with the consideration of claims 

for retard under section 3463 of the Revised Statutes and section 

3792 of the Internal Revenue Code. At the beginning of the fiscal 

year 1946 the committee had on hand (exclusive of reward claims) 

60 cases; during the year it received 2,280 and closed 2,283, leaving 

57 pending on June 30, 1946. 

Claims for reward for information relative to violations of internal 

revenue laws were filed and disposed of during the year as follows: 

Pending July 1, 1945, 750; presented or reopened during year, 331; 

disposed of during year, 331; pending June 30, 1946, 750. Of the 

claims disposed of, 40 were allowed in a total sum of $55,382 and 

paid during the fiscal year. The claims pending at the end of the 

year are awaiting the closing of the tax cases to which they relate, 

the receipt of recommendations of the field officers of the Bureau, 

or Administrative action in Washington. - 

ENGINEERS AND AUDITORS SECTION.—This section, consisting of a 

group of engineers, accountants, and auditors operating di rectly under 

the Chief Counsel, furnishes technical advice and assistance to the 

respective divisions, particularly in litigated cases ;and to the Department of Justice, in connection with cases involving engineering and 

auditing problems, principally in the fields of accountancy, depreciation, and valuation. During the year the section rendered such 

assistance in 239 cases and supplied expert testimony in 12 cases. 

ALCOHOL TAX Dimwit —This division handles the legal work 

arising in- connection with the administration and enforcement of the 

- internal revenue liquor laws, the provisions (other than those relating 

to taxes, licenses, and registration) of the internal revenue laws and 

other statutes, including the Federal Firearms Act, and the Act of 

August 9, 1939, relating to certain firearms; the Federal Alcohol 

Administration Act; the Liquor Enforcement Act of 1936, and sections 

238, 239, and 240 of the Criminal Code: The work includes the 

preparation of opinions and briefs relating to assessment, collection, 

abatement, and refund of liquor taxes and penalties; compromise of 

civil. and criminal liabilities; and the remission or mitigation of 

forfeitures. The division prepares citations to revoke industrial and 

denatured alcohol permits, conducts permit hearings, and reviews 

revocation records, and performs similar work in connection with the 

issuance, suspension, and revocation of permits under the Federal 

Alcohol Administration Act. It assists the Department of Justice 

in civil and criminal cases under the laws in connection with which its 

legal work arises; gives legal advice to the Deputy Commissioner of 

the Alcohol Tax Unit, district supervisors, and other officials on 

questions involving interpretation or construction of said laws; /And 

reviews all correspondence prepared in the Alcohol Tax Unit involving 

legal questions. 

Work performed by this division, in Washington and in the field,- 

during the year included preparation of 4,496 memoranda, 86 briefs, 

7,547 opinions, 231 libels, and 30 indictments. In connection with 

alcohol and Federal Alcohol Administration permits, the division 

prepared 37 denials of applications for permits, 79 notices of contemplated denials of applications, 248 citations for revocation and susPension, and 176 orders in suspension and revocation proceedings, and 

DEPORT OF. COMMISSIONER OF INTERNAL REVENUE 53 

participated in 91 hearings. Review work included 2,735- case 

reports, 153 claims of over $5,000 each, and 6,434 compromise cases. 

In addition, 124 petitions for remission or mitigation of forfeitures were 

examined and finally passed upon. 

APPEALS DIVISION.—This division has charge of all cases involving 

income, excess profits, unjust enrichment, estate, and gift taxes pending 

before The Tax Court of the United States. Counsel assigned to the 

various field offices, which were created under the decentralization 

program of the Bureau of Internal Revenue,. prepare answers to 

petitions filed with The Tax Court and advise the various Staff 

divisions upon legal questions arising in the determination of income, 

profits, estate, and gift tax liability. All proposed settlements are 

concurred in by counsel. Counsel also have exclusive authority to 

represent the Commissioner of Internal Revenue in the defense of all 

cases set for hearing before The Tax Court. This division also has a 

general supervision of the preparation of the contents of the records on 

review in all cases wherein are filed petitions for review by the United. 

States circuit courts of appeals. In such proceedings, where the 

Commissioner of Internal Revenue is petitioner, this duty is performed 

in the division, subject to approval by the Department'of Justice; in 

cases where a taxpayer is petitioner, the division has sole charge of 

the preparation of the record. 

CIVIL Dinswit —The work of the Civil Division includes the preparation of statements of fact for the Department of Justice in all 

actions brought by taxpayers to recover taxes and for injunctions in 

the Federal courts, which statements set forth the position of the 

Bureau on the issues involved and contain references to applicable 

sections of the Revenue Acts, regulations, and decisions of the courts. 

The division also assembles the evidence, obtains witnesses, and assists 

at the trial of cases when requested by the Department of Justice; 

prepares recommendations for or against the institution of suits in 

connection with claims of the Government against taxpayers, transferees, bonding companies, and others; and, when suits are recommended, prepares statements for the Department of Justice similar 

to those in actions brought by taxpayers. Stipulations of facts foi 

- the use of the Department of Justice and for submission to the courts 

in actions in the district courts and in the Court of Claims are examined and approved, modified, disapproved, or new stipulations prepared; and the division makes recommendations for or against an 

appeal from adverse judgments of district courts and for or against 

applications to the Supreme Court for writs of certiorari in cases of 

adverse decisions rendered by the circuit courts of appeals and the 

Court of Claims. The division makes recommendations for or against 

Acceptance of offers submitted for settleMent or compromise of cases 

pending in court. 

It also handles all cases in which liens for taxes are involved in 

mortgage foreclosure actions pending in Federal and State courts, and 

considers all applications for the release of Federal tax liens and the 

discharge of property from such liens which is permissible under sections 3673 to 3677, inclusive, of the Internal Revenue Code. 

CLAIMS DIVISION.—The Claims Division is comprised of four sections: Processing Tax, Reorganization, Bankruptcy and Receivership, 

and Compromise., 
54 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

- The Processing Tax Section has jurisdiction over all matters involving processing, floor _stocks, compensating, and custom processing 

taxes, as well as over unjust enrichment tax matters not within the 

jurisdiction of any decentralized office. It represents the Comissioner of Internal Revenue in all cases before The Tax Court of the 

United States involving refunds of amounts collected under the Agricultural Adjustment Act, as amended. The section has the same 

jurisdiction and duties in matters involving Titles III, IV, and VII 

of the Revenue Act of 1936 as have the Civil, Interpretative, Legislation and Regulations, and Review Divisions, and the Reorganization 

Section and Bankruptcy and Receivership Section of the Claims 

Division with respect to questions involving income, excess profits, 

capital stock, estate, and miscellaneous taxes. The section prepares 

records on review in all cases wherein the Commissioner files petitions 

for review by the United States circuit courts of appeals of final decisions of The Tax Court of the United States involving refunds of 

amounts collected under the Agricultural Adjustment Act, as amended. 

In cases involving such refunds, in which petitions for review are filed 

by taxpayers, the records are subject to the approval of this section. 

The Reorganization Section is charged with the duty of protecting 

the interests and claims of the United States in proceedings instituted 

under sections 77 and 77B, Chapters X and XV, of the National 

Bankruptcy Act, as amended, and arrangement proceedings under 

Chapters XI, XII, and XIII of the Act. In the 217 corporate reorganization and arrangement cases closed during the year, claims in 

the amount of $4,184,096 were filed and were settled for $2,761,363. 

The Bankruptcy and Receivership Section handles all legal work 

incident to the protection of the interests and claims of the United 

States in bankruptcy and receivership proceedings. The 1,167 cases 

closed during the year involved claims of $8,307,534, of which the 

amount of $5,371,548 was collected. 

The Compromise Section is charged with the prosecution of claims 

filed by collectors against the estates of deceased taxpayers, against 

insolvent banks, and in liquidation proceedings, including assignments 

for the benefit of creditors. At the request of the Department of 

Justice, the section assists in trials involving the aforementioned 

types of claims. The 1,829 cases closed during the year involved 

claims in the amount of $21,303,368, of which $12,677,690 was collected. 

INTERPRETATIVE DIVISION.—The functions of this division consist 

of the preparation of letters and memoranda, for the signature of the 

head of the division, the Chief Counsel, the Commissioner, or the 

Secretary, interpreting internal revenue statutes; the review of all 

correspondence, for the signature of the Commissioner or of the 

Secretary or of an official of his office, containing a ruling or opinion 

of the Bureau and routed through the Chief Counsel's office for approval; assisting in the preparation and review of briefs to be filed 

with The Tax Court of the United States in key cases; reviewing 

actions on decisions in special cases, reviewing closing agreements 

covering proposed transactions; assisting .in the preparation of income 

tax and other forms; editing the material submitted for publication 

in the-Internal Revenue Bulletin; and the preparation of opinions 

and rulings in special cases assigned by the Chief Counsel. Members 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 55 

of this division hold conferences with taxpayers and also particiate 

in conferences when so requested by the administrative brahches and 

units of the Bureau of Internal Revenue or by other divisions of the 

Chief Counsel's office. 

Included in this division is the Digest Section, the functions of 

which are to preserve, digest, and make readily available to the members of the Chief Counsel's staff all opinions, rulings, and other documents which have been prepared or reviewed by the Chief Counsel's 

office. 

The division began the year with 434 cases on hand, received 2,043, 

and disposed of 2,211, leaving 266 on hand at the close of the year. 

LEGISLATION AND REGULATIONS DIVISION.—The regulations issued 

under the internal revenue laws, and tax conventions with foreign 

countries, and the reports on legislation introduced in the Congress 

affecting the internal revenue, except such as relate to taxes on alcoholic beverages, are prepared or reviewed in this division. The division 

also considers suggestions for amendments of and additions to the 

various internal revenue laws, and prepares reports thereon for the 

consideration of the Commissioner and the General Counsel. It 

participates in the preparation of income tax and other forms and in 

the drafting of internal revenue laws and tax conventions. 

PENAL DivisioN.—This division, including the offices of the regional 

counsel, deals with practically all classes of internal revenue tax cases 

when criminal liability is alleged, including among others income and 

profits tax cases, miscellaneous tax cases, and employment tax cases; 

considers offers in compromise of liability where criminal proceedings i 

have been instituted or recommendations for prosecution have been 

made to the Bureau or by the Bureau to the Department of Justice, 

and prepares opinions construing the criminal and percentage penalty 

statutes. It also prepares opinions as to whether cases dosed by 

agreement under section 606 of the Revenue Act of 1928, and similar 

provisions of other Revenue Acts and the Internal Revenue Code, 

should be reopened because of "fraud or malfeasance, or misrepresentation of a material fact." Whenever requested by the Department of Justice

' 

 an attorney from this division assists in the prosecution of criminal cases. 

At the beginning of the year 712 cases were pending in the Penal 

Division. New cases numbering 629 were receivedi-and 496 cases 

were closed during the year, leaving 845 cases pending on Jae 30, 

1946, a net increase of 133. 

REVIEW DivisioN.—This division reviews overpayments (and in 

some cases overassessments of unpaid taxes) of income, excess profits, 

estate, gift, and miscellaneous taxes proposed for allowance- (also 

deficiencies when coupled with tax reductions under review), where 

the amount of the tax reduction in a particular case, whether abatement, credit, or refund, exceeds $75,000. It prepares the reports to 

the Joint Committee on Internal Revenue Taxation required by 

sect* 3777 of the Internal Revenue Code, where the overpayments 

of income, excess profits, estate, or gift 'taxes exceed $75,000, and 

prepares public decisions where the overassessments exceed $75,000. 

It also examines and reviews special cases referred to it by the Chief 

Counsel for the Bureau. 

720047-47-5 
56 REPORT OF COMMISSIONER OF INTERNAL., REVENUE 

In addition to the above work handled by the respective divisions 

of the office, legal advice and assistance_ was rendered to the Head of 

the Salary Stabilization Unit, regional office heads, and other officials, 

on questions involving the interpretation and construction of the Act 

of October 2, 1942 (Public Law No. 729, Seventy-seventh Congress, 

second session), as amended. The legal work performed in connection 

with the administration and enforcement of the Act of October 2, 

1942, in the office of the legal advisor to the Unit includes the drafting 

of regulations, preparation of memoranda and opinions relating to 

such Act, the review of letters involving legal questions, and the 

preparation of letters for the signature of the head of the Unit, the 

Commissioner, and the Chief Counsel. The legal advisor also represents the Commissioner in formal hearings before a hearing officer, 

appointed for the purpose of making findings of fact and recommenda-

° tions with respect to contravention of the Act of October 2, 1942, as 

amended. The year was begun with 73 cases pending; during the 

year 194 new cases were received, 261 were disposed of, leaving 6 ' 

pending at the close of the year. , 

INTELLIGENCE UNIT 

The ..Intelligence Unit is principally concerned with the investigation, in cooperation with revenue agents and deputy collectors, of 

cases involving alleged evasion of taxes; investigation of charges of a 

serious nature against employees in the Internal Revenue Service; 

and investigation of applications of attorneys and agents to practice 

before the Treasury Department. 

During the fiscal year, 2,037 investigations were made of alleged 

evasion of income and miscellaneous taxes, resulting in the recommendation for prosecution in 378 cases involving 656 individuals. 

There were 155 individuals tried, of whom 149 were convicted and 6 

acquitted. The percentage of convictions was 96.13. Investigations 

of these cases resulted in recommendation for assessment of additional taxes and penalties totaling $95,769,258. 

There were 2,693 investigations of applications of attorneys and 

agents to practice before the Treasury Department, and 23 investigations of charges against enrolled agents and attorneys. During the 

fiscal year the Committee on Practice rejected applications filed by 

two individuals. 

During the fiscal year, 85 cases of charges against employees of the 

Bureau of Internal Revenue were investigated, resulting in the separation from the Service of 55 employees and the prosecution of 11, of 

whom 9 were convicted. There were 42 cases of a miscellaneous 

nature investigated, resulting in the prosecution of 5. Three were 

tried and all were convicted. 

SALARY STABILIZATION UNIT 

The Salary Stabilization Unit is charged with administering the 

stabilization of salaries under the provisions of the regulations prescribed by the Economic Stabilization Director under the Act of 

October 2, 1942 (Public Law No. 729, Seventy-seventh Congress, 

second session) ; the regulations as amended pursuant to Executive 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 57 

Order 9328; the Act of April 11, 1943 (Public Law No. 34, Seventyeighth Congress, first session) ; Public Law No. 108, Seventy-ninth 

Congress, first session approved June 30, 1945; Executive Orders 

9599 and 9651; and Public Law No. 548, Seventy-ninth Congress, 

second session, approved July 25, 1946. 

The number of cases received, processed, and on hand in the 13 

regional offices for the fiscal year, classified according to the types of 

cases, are shown below: 

salary 

adjustmeads 

Pis 

pg 14 1s 

Ssig '115 

Appeals Trusts 

11 1 

"1 

On hand July 1, 1945 16,972 2,17 144 7,037 71 16 

37 

589 

Iteeelved during year 52,319 11,09

6

8 C01 8,687 222 1,831 

Total.to & disposed cot_ 69,291 13,274 745 15,724 293 53 2,870 

Disposed of 68,850 13,230 728 18,834 289 63 2,062 

On baud at end of year 431 44 17 90 4 0 808 

Appeal cases not closed in the regional offices are forwarded to the 

Salary Stabilization Unit in Washington for final disposition. There 

are shown below the number of appeal cases received and processed 

for the Unit for the fiscal year, as well as the number on hand as of 

Appeals: 

On hand July 1, 1945 574 

Received during year 576 

Total to be disposed of 1, 150 

Disposed of 1, 128 

On hand June 30, 1946 22 

The number of applications received in the regional offices continued at an even flow from July 1, 1945, to August 18, 1945, when 

Executive Order 9599 was promulgated by the President. Under 

this Executive order no approvals were required for any salary 

increases unless the increases were to be used as a basis for increases 

in price ceilings or resulted in increased costs to the Government 

on Government contracts. On' February 14, 1946, the President 

issued Executive Order 9651, which clarified the procedure and policies to be followed under Executive Order 9599. 

Important phases of the work of the Unit.-During the year 1946 new 

phases of 'the Salary Stabilization program were presented anddeveloped by the Unit to conform to these two Executive orders and 

revised regulations. The most important of these phases are as 

follows: 

Salary adjustments requiring no prior approval.-(a) Salary adjustments which are not to be used as a basis for seeking increases in 

price ceilings or which result in increased costs to the Government on 

Government contracts; (b) adjustments which prior to February 14, 

1946, were approved or lawfully made without approval; (e) adjustments made m accordance with and pursuant to the terms of a governJune 30, 1946: 

• mental recommendation in a wage controversy announced before 
58 REFORM OF COMMISSIONER. OE INTERNAL REVENUE 

February 14,.11946; (d) adjustments made on or after February 14, 

1046, resultnit from a plan which provides for (1) not more than six 

paid holidays per year or (2) extra payment for night work not in 

excess of 5 cents per hour on,the second shift and not in excess of 

10 cents per hour on the third shift, and (3)-paid vacations not in 

excess of one week for one year of service and two weeks for five or 

more years of service; (e) adjustments made in accordance with the 

provisions of a regulation or general order issued by the Commissioner 

pursuant to section 308(a) of the Supplementary Wage and Salary 

ations issued by the Director of Economic Stabilization. 

New adjustments which may be made with approval of the Commissioner.—(a) Adjustments consistent with industry or local area patterns; 

(b) adjustments to correct gross inequities; and (c) a new formula 

to determine the amount which may be paid to compensate for the 

increase in cost of living. 

CONCLUSION 

In submitting this report for the fiscal year 1946, during which 

employment in the Bureau of Internal Revenue was the highest in 

history and the problems of enforcement were greatest, I am pleased 

to state that I have continued to receive the wholehearted cooperation of every branch of the Internal Revenue Service. 

JOSEPH D. NIINAN, Jr., 

Commissioner of Internal Revenue. 
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EE 

gela14141Rallgla

m1010o.001010m.4-0100N000.-100-.00 

.4 141461 4 Iii II I • I i 

glgitInglgaildliglagig 

Magialaglitlggill 

5g4ggIgSgMtigglighlag 

448842Sa43341US7ER=448ES 

40, 672, 096, 997. 88 

1110Vigggilggrilggligg

sa2I.14NgREREMS4SRAESS4436 

sa 

44

ititiM505160$104100. 

agglialgqiitagIng _ . . 

43800, 3E17,575. 90 

moeimr-mmom-, onemncnimwmommc 

64444r:444tZ.44t:.14.44.4444444 

rII I 71771 1- 1 '4— I

gaggeggggggat

itigigiViMag15111514 

C4Mriair4lOggt$ONIOUgg 

M6RA744R824RS2RRERREP24144 

,--rgggeagg7Ig, 

 700, 827, 675. 04 

8ESSRREa042RE2R4a ,73428%4 

g 

ilintilgtialgdiglalga 

tagniUnOiglAgtelggll 

gg-se4:44gg4t:4Legg.dagftga 

1,779, 177, 412. 48 

t

0^100^ 000000000 

4 111,11 1 111"11t41111 1 4 

CI- I, '

NS

g

ME4828E

flgggagggAg

R224R88288.%444an 

igliMiall 

OVIWIgtglitiaitigUlli 

l'IggVgt Inithfm g4m W5714 818,177, 981. 94 5, 793, 198.60 310,353, 335.32 

84, 880, 343. 58 131, asa, 540. 49 648,744,6519. 69 

97, 718,907. 33 64,245, 367. 00 71 1,942,020. 29 

113,489, 846. 29 506,180, 135. 83 77, 555, 166.56 

78,897, 170. 12 8, 557, 533. 67 94, 012, 562. 03 

154g: 487, 981:S.80 

20, 441, 714. 02 

13, 058, 178. 57 

459, 822,579. 48 157,663 1381. 45 

57, 859,958. 17 I 

412, 8513, 983. 18 ■ 

4 390, 873. 73 

15, 026, 783, 979. 69 

Bmnmsa=mamtastzszmgaa MigaftlitgrOAtOgrAgii 

igWEN100 115garglitil ,

rIgeg5e0gge'5WdVtg 4 

603, 481, 492. 02 5, 842, 919. 83 354,229, 503. 22 

83, 682, 28th26 71,117, 312. 77 

910, 551, 466. 04 110,632, 

 796.

591. 05 

78, 645, 12 

781, 107, 403. 77 159, 703,639. 77 875, 257, 816.12 94, 873, 822. 65 79, 259, 281. 62 13, 885,172.49 

110, 829,234. 81 218, 980, 881. 90 160, 074, 485. 12 22, 815, 834. 06 21, 543, 747. 02 518,725, 937. 37 197, 930, 119. 88 84, 056, 108. 70 485, 839, 903.58 

5, 140, 237. 95 

18, 107, 181,408. 23 

9J 0E1 

=0 z° 

tzkrAmoog.q..gE... 

a. sAaa Ann!, 

tagro. 

C 

4 

11 

fr 

Mfill i41111 1Pigim i 

2 

o 

ID›....., 

3„....t. ;1 
7488811. 884,-ESE 8 

gi.

s;v4mcssgs= 

1 50M00,71' 

1

5104051agg 

65.11:00g-iv 

. 83888MFM8RS 

.4 • 

-r:

045011554 

00405,100 

2R83832PRNVa 

-.4"gg744a 

PaPC:attaS 8 

UV.!1.1111MgER4 

ga5gggiglg 

1501505gig 

50g0500105 

en=susnses 

' •c4.4,44 ' 

tangling 

WHAM?, 

dd cadae 

a 

1 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER 

Co 

O 

I 

4 

A 

A 

- 

7 

- a 

a 

MIatS 

S wig 88eNKSPRM682VMAPSMI2M15412t9284n7ISSAIMPASV 

• 

Total internal 

revenuecollections 

rgaggg114

56551gi5554011545051ggi6615511500g010 

giaga0i0510'0045550010410EgF4005060SEIg 

mmans:a-tismi5mung4suessaameagsnmstss 

011500005504ggige5115M5000 e d as a a ea a e 

Ugg. 81= A 

4154 

d 

saagwoassuss4m8sn4ssxsnszsssseansuRsms 

• • n .4 •. 4.4 .. .1444 01 pa • t. Cor •4. 4 

Employment 

taxes,Including 

carrierstaxes 

222374a020W8NSPA

gI

OMS4'48C82=8ZaS9Mr4.12888R* 

1 

giaIMggagkiggggiggIgggggOgggigggfgg% 

gtintaanbagggiiniiiggnInnUag 

"p474 .1:W VW$1.1flggi 6 4g^V:-44gaadaVaiist: 

NIS^ 

:Igo 

VtgAgg 

-a 

R881$!FlgRAS228282ISXIMUS5Saga4888R2V2g 

d • •

ML: 

e. • ' .d4...d ad.. a • a Ala .s a • ' 

Internal 

lseellrareqs 

collect :re 

1 \ 338185222 g 82822!;"48218ZWM4CNVISX8482TMGP8175V2M 

raapinggifsegorigePowrg-ignelgqmi 

5160066105056515402010g550651100410U4 

tgrapimmiammEngugagollggai 

rr 

feM 

a8a1 

;06 

11 

28Ca0 58aV.S82:8Vg0802%$2828P1074RaAaM4Vg022 ,

d cd a • • 4 t . -4 o t- • 

" 

Income(including 

excess profits) taxcollections 

;OaCSEV4WC 2 UVPOR882XPMStaNS8SSIISFR8::81288:58 

ig0MOWS111000§00117.3101005U-050$40gOig 

100045011016 U ilga005 

r"005501

155

0050102

1604d0dIggig

0154115444555110

gf

5g a :4. aa aeee 

kge 

ing :": 1"!"9g961428 ! "88 :,6 211 2 2"!8:1959 

at

del 

OF 

64 

4 0.6. 2 

VOIgUnglgftggiggian

illE1111401g1RIMPTElifiiinTillillgn 

a 

 gIgginVgain 

a aeaa ae aaaaaa aeeaae 4 ae eaaa 4 

Statesand Territories 

11 

jEg 

+445'd 

g 

111 444112A1

11850i4 

Cla mi.maa 

ii 

.11 11 

g 

.91 0.11.1=21IzIgIzzgaa 

1.01, t 00 38-a 

Itim4 40011 49 

Is 

JIvi 

A 

lam 

_ gem lli

ttgit ;7 0 

&BA . a ar-

ei la l 3 

Hill i t El i 0 1 

r' a5LlS a 1 

gill ! 

S 

li pi! 

Ova 

A41 H 

4 

1 gl Z 

I:ii g 

As

k 1 

1.8 0 

s

*t. w§ 

8 -; 

2.1 114 i 

Ni 

flo a 

.5 

Iiii! I 

4g

 ." 1. 21. 'm 

8.8at 

MP 

ale: 

e-s a qt.,8 

It1 110 1 

Wa ' 

mpep 5 . 1 

P a 2 

- g 

ames 

lb! a c

m t.--,5

rill 1.1 2

. 

t p

ag s 

14" 

 re. - Va 

j 

igpog

ir 71.1.1 

hif illgl 

; 1 11111

Iiig 1e

04:1 lail

aryl igg 

IP 1,41;

*rli '1

a!! 7r 
REPORT OF COMMISSIONER 

3, 489, 927. 04 

3, 081, 322.76 

881, 435. 51 

10, 327. 61 

14 C61101

41551

gigalgaing 

8V4V.S.18VR8M8 

865 5'5 

4 g445.7 a a 

54656652

Ogglaigl

R42R88482

4,-74 4 

28R66693MUM.8P4g80EIR8

PAggatT1Mg Calgiii105 

2 '5

14 819 4 8

/ 99 'g Tvi

gggga a PI 

tioUgagig "5541' 4541516 

01 1

189 

9E9 

,2 12

10 306 190 /

12 5

59 9

e gee 4 4 aact 4 

axsasaa 8gg !tIRP813340

$0116.21% 056 E.61$4646

18 '0

.06 '1

'gm 

,783, 

65551 65 115 

6451565665 

109 

'9U 

13 1'

54 1

,61 4'

o t

912' '

62' 9'

1 

`..°;SEVeRSZ E8RRASR2R9R2

11215424 464646541404

027, 4 601, 4, 870, 4 

 1,1 

'009 

45552055 11 6151564644"4561'6524455 47 6 11885, 97, 

844, 400, 560, 978, 

699, 571, 257, 203. 429, 

e gee ora4 4 

RESSR51$23R REM:ORR

165246651454 62546156

589, 779, 710, 

'641 

giggl Fig 41 

ggigaVg" %.,IgiggUilia Wi - 890, 565, 

188, 

95, 

97

77, 

298, 413, 

541 

dag4e 4 4 4 4 e 

02R4R4R2V8S4 

^205ORSRSP 88W

4

- 4PRR*WW= RgRRE 1.4d4 6224451556450ga igt4455

644541629 656544611504 1417 4 4 R e 

TP74gt: iiit 0.4 a !

T19 I 19 2 ' 90

283 4 ' 18 /1

BM I 2 61 98'

9 806' W908'

44 16786 8

, 901 8 WS 29 

4 19 ' 1485OI 

591 1 18' 9 4 ' T

ggSgg li ggggg 

129 

999 '

4 9 /

8 19 '1

g gee 

11541 6511 

4 4 

3 

108 REPORT OF COMMISSIONER OP INTERNAL REVENUE - 2161 I •0 00 2M9 419 3794, 824, 310.93 559, 517,148. 47 26. 595, 287. 47 12, 828, 157. 0 1, 398, 307, 105. 64 (- 10, 843. 48) 

I 2, 741,561,149. 44 

YVl T 54 OL

 • ,an t TitOS

/3 91 60 ' ' 29

1056

SSZWIRRRSOVS 

24 401105 

:lttie 

06546 5Liggf0 

♦ 

4g 

2, 825,467. 95 

3, 750. 00 

82. 41 

56, 218, 179. 47 

634, 176. 89 

2, 247, 451. 86 

219, 544. 84 

,A no 

9 01 1 8 24 7 91

7 t4 qmeac

a

$135, 745, 336. 37 

61,1M,310.64 

1,405,416, 505.47 

6,134, 555. 67 

247, 4578,665. 28 

14, 1$811 

I .1,856, 040,608. 64 

4 04V W4 40 

1 899 1 Win '

04 8 ON ' L6

44 

64554 

55640 

rm..a* 

e 

57

WRISO 

sR‘ss%st 

1

4 

65.1g 

g 

I 066 ON 5 I 06 04 

3, 646,471. 88 

6, 750. 00 

1, 947. 33 

88, 921, 725. 84 

674. 939. 97 

4, 201, 340. 87 

203, 744. 35 

61. 47 

107 20 

97, 657, 100. 03 

0 19 40 59

$216, 369,533. 09 

294, 345, 091. 06 

1,094 448 601 25 

5, 975, 376. 17 

420, 811, 451. 97 

2,767. 89 

6 21' 98 40 8 587 29 

30, 014, 624. 81 43, 591, 209. 39 

'700 7111 

5

15241 

14665 

SOgSR 

... ,44 .7 

s626214

asgtriss 

4 qggl 

a g 

6 67 4 00 1211 ta 

4, 046, 798.07 7,491. 25 

1,096. 36 

109,693, 170.39 

680, 957. 29 

4, 928,294. 79 

228, 315. 14 

IR RI 

119,584, 187,86 

I Septe

mber 

$795, 190, 881. 69 1,130,511, 463. 17 

31, 764,224. 84 

11,026179.43 

1, 584, 362,626. 48 1, 951.37 

1 3, 552, 851,225. 98 

6, 742, 150. 76 

31,871, 684.69 

1 Pad 4711 

125

242615a26201 

5R7R68ER:=R8 

51 4 6 ilg41 

age a 

1013 dilit 794 44 

3,226, 269. 76 

5,250. 70 4, 557. 84 92,242,683. 99 

608, 260.82 

4, 351,428 15 279, 641.32 

30. 74 

Fal 02 

001 ' 94/ 8 46 

I W 1 112 19

$113, 721, 681. 54 

110, 063, 889. 88 

1, 459, 931, 410. 12 

4, 746, 971. 36 

227,876, 679. 21 

3, 918. 19 

1, 916, 334, 498.29 , 

208 995, 797. 72 

68,186, 573. 41 

412 741. 98 

s4e 

15555 

Ogg 

R205R 

a 

5 

6522045 

MnEMR2 

1

4 

2551 

g 

to am MIL 01 

3, 209, 468. 65 

6, 006. 75 

57, 768. 72 

99, 676, 189. 63 

679,027. 95 

4,523, 962. 78 

318,608. 75 

1 ARO 711. 

108, 471, 894. 99 

Amx 

4216 999. 769. 87 

337,612, 910. 82 

1,250,259,511.70 

7,590, 223. 06 

429, 448, 825. 83 1,335. 28 

 I 111 061 8 491 99

104, 924, 372.30 

48, 095. 366. 15 I 22162842 

062

Mud 

MMW.98 

10 

aga ca 

2;6 8g8122 1

4 

VEVA" 

$64611i 

a 

10.4324. 449.10 

2,

588, 220.53 5,251. 55 102,170. 19 

76, 354,115. 40 

574, 369. 08 

3,

832,79183 200, 842.18 

20.57 

552.3 1 eft ' 29US / 9 0

S MO DEI

Qat 

t 

la 

isil 

(It 

1 

4 

sEgiiiri 

;On 

-ths 

9

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WW1 -

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v 

i 

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4 

g is 

maii 

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t 

12f: 

-- 

gati 

8o- 

- 

^iggim 

mankkm 

1

snassgE 

11 4 

11 11111 

--- 

imi 

Ai! 

1- .. 

-e 

ggg_- 

1i 

ra 

N

0 m 

=r1. 

- 

ci_0o 

ir 

vito 

a 

I 

9 

° 1: 

5

s3v84- Is 

gil f 

g 

s 

— 

l"" 

- 

ii 

E .., 

0 N g 

... 

414 , 

.140 

fl- 

'01 

n WWI 

4111001 

1 

- 

- 

a . 

"Mao 

genii', 

)104 .

a 

y 

, 

1 
110 814ORT OF OnneSSIONER OF INtERNAL Immix 

ss max 2 R82 8 AOS4 as mgs em 

1 gE Mg g ggl 1 gagi ga Mg al 

la glgg e glg 1.:1 

I pet: 

% 

ea ggg PI 

A g 

47.4".°5; 4g ; 

1... 

*Zit': g g gg 

; 0 a 

gg f Sfgg g 

• 

ggg $ g511 4$ 110 ag 

" / gggg $ gag 1 ggga V g fga li 

• x d eA lacks g ‘gg g5Ia g-- 

laa 4 

. 

R0 RMSS A 8r8 8 X B-en .. 8 882 -88 

fp 1: gg i gggg g gag g , gggg gg Ogl Ag ' 

, $ g I gigg g lgg g .t ggga f Ig - o g g gat:e g ag-T g 

ggreg g 

ag4 9.4 

;

582°S S 080 28:88 28 B Et- Mg 

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i VEI gER I gggg a ggg gg • 

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a; 

t".""3 

8 R228 02 R28 80 

w. ii i 5gg ga 

A 1 t g Mg g At igggg 1 4 4If gg 

g ii gat-e  a cep g ggia a g g ., 

. - ,., . 

BFPO OF COMALISSWW

a e 

411 

gal 

sag 

4 

aagglag 

gigglIg 

mealaRas 

......./ 

881 ' Mt ' OL T SO

8,536int 82 

5, 250 00 988 86 

92, 281, 886 06 884446. 42 

3,941, 749. 97 21, MO. 90 

fi 442. 02 

I 66 to ' vk ' ge 

44 

gg 

gl 

am 

ggg g 

grOgggiggg 

82X82$77$3SR 

IlIgg 

214, 150, 871. 72 

IL ' 68

tz Tod oe 

¢ 'az ' 01 198 

V.0 

01 1 3083 ' 014 2,1 1 60' 831

089 3 9' 0

99 09389

611 ' 009 ' TM11

of 

._.a.,g 

4,97% 087. 21 2

831

981 22 

82:4 

gg; 

 in 

as sr 

5 fgAgg 

ggggggg 

NRZS88R 

a 1 

214, 056 105. 58I 

1181 61'

25 ' ,321 19 3 8' 89 Ll3 ' ' 19

139 ' 98 99O 8 $80 9 31140 

 MC 36

9 ' 800 09

8 , ' 611 119' 98 

98 et* ' wa ' co I 

4, 51%489. 18 

2 085

198

78 

4 

gmg gggeg 

Hi:MUM 

SUSgSarang% 

t. ,.., 4 ti 

7,73 1 R U 09/ 99 

3, 646 748.48 5, 272. 50 188. 64 

92,404, 901. 1 

618, 089. 9

8

9 

716,397. 85 

46, 789. 17 85. 00 

64. 02 1 88 " '981 ow 96 '

9 1 IC38

.2 11 5,

t 

IW 

grigggggggg 

4SSR.7488&222 

eggag a e a g 

216 021. 31697I 

asssasus 

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gggggg" 

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4 g" 4 

I a Vor Ito et 

3, 772,184. 22 

1

8

9 

e.4. 

agg 

egg 

480 

g 

ggggggg 

8M8ERVI 

WV 

4* 

. 

z it 1 9 cg 9 l se

3,576 339. 69 7,512. 75 982. 22 

83, 291,158.73 678,701. 48 088,438. 58 

120, 687. 58 14. 39 

. 50 

I w 'ne vss 

3, 886 681. 01 

-.a 

IS I

c n

1 -191W1 , 41111; 4 

4701111; 04112 0g 

A" Q.2C_gNM QUOuga 

J11110! Wig 

0 

pag 4

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7 it 3.d .0.4 a 

'OA& ! Vi a

. _ 

114 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Tan 5.—Summary of internal revenue collections, years ended June 80, 1946 and 

1946, by sources—Continued 

Sources of revenue 1945 1946 Increase or decrease (—) 

Firearms, shells, and cartridges a 132, 402,04 us 24464- fl $aoko, 062.67 

Pistols and revolvers 4,944.77 61,23236 66,287.50 

Repealed manufacturers' excise taxes 34,827.69 25,280.00 —9,517.69 

'Manufacturers' excise taxes—total__ ....... 782,610,689.70 93%670, 740.98 140,160,101.28 

Bituminous Coal Act of 1967 35,408.94 84,261.35 —1,147.50 

Telephone, telegraph, radio, leased wires, etc... 208,018,140.36 284,892,875.80 28,874,729.45 

Local telephone service - 133, 569, 086.46 145,688,920.81 12,119,884.15 

Transportation 

la 

of oil by pipe line 

Use motor vehicles 

14,286,296.17 

128,700,713.02 

. 14,823,53191 

116,969,852.42 

—1,462,783.26 

--13,740,880.60 

Use of boats 336,440.86 181,949.66 —164,497.20 

Bowling alleys, pool tables, etc 4,159,820.16 4,011,062 72 —148,767.44 

Coinaperated devices 19, 100, 311.80 17,094 7135.46 —2,008,616.36 

Transportation of persons, seats and berths 234,181,651.34 226, 749,801.48 —7,431,849.86 

Transportation of property 221,087,880.18 5121, 449.98 —986,210.20 

Leases of safe de .. atboxes 7,811,450.27 7,857,165.62 - 545,716.36 

Admissions to t . tens, ccacerts, cabarets, eft 357, 466. 115. FA 415,267,860.77 57,801,75149 

Club dues and initiation fees 14169,650.19 18, 896.827.13 4,789,570.94 

Adulterated, process or renovated butter, 

mixed flour, and filled cheese 58,034.45 48,504.68- —14,52182 

Oleomargarine, including special taxes . 5,503,474.24 4,932,167.11 —571,207.13 

Narcotics and marihuana, including special 

taxes 756,018.89 698, 876. 27 —63,142.42 

Coconut etc., oils processed 6,2%5641 59 6,443,467.61 187,895.02 

Natlonai Plrearms Act 15,960.69 6,573.32 —10,387.87 

Sugar Act of 1987 73,293,966.35 66,781, 986.36 —16,661, 979. 99 

Miscellaneous repealed taxes 180,841.138 170,584. 28 —9,808.82 

- Miscellaneous taxes—total 1,430,47%064.11 4400,10%860.46 59,624, 796.36 

Retailers' excise tax—jevrelri 184,219,868.03 823, 841, WI 48 39,13%11265 

Retailers' excise tax—furs 79,418,428.87 91,706,179 55 12,287,741.88 

Retailers' excise tax—toilet preparations__ ...... 86,615,198.00 96, 674,486.84 8.9W, 287.34 

Retailers' excise tax—luggage 73,861,428.73 81, 4%, 428.46 7,571,997.73 

Retailers' excise taxes—total 424,104,924.36 492,046,008.83 . 67,211,144.30 

Employment taxes: . , 

Federal Unemployment Tax Act (employment of 8 or more) 186,488,616.60 178,744,605.76 - —7,744,010.84 

Federal Insurance Contributions Act (2 

per cent of taxable wages) 1,307,981,218.36 1,237.825,430.60 —70,105,787.67 

Carriers taxes (old-age benefits, 61/2 per cent 

of taxable compensation) 234, 757, 577. 52 294,257,638.59 —499,988.93 

Total 1,779,176,412.48 1,700,8N, 875.04 .-713, 349, 737. 44 

Grand total internal revenue receipts 43,800,387,575.90 40,672,096,997.138 —3, 173, 200, 5713.02 

None.--Collectthms for credit to trust accounts, included in the table above, were as follows: 

Corporation income tax (Alaska railways). 

Distilled spirits (domestic) 

Distilled spirits rectification tax 

Wines (domestic) 

Fermented malt liquors 

Cigars (large) 

Cigarettes (large) 

Cigarettes (mall) 

Manufactured tobacco 

Coconut oil_ 

Playing cards 

Brandy 

Sugar 

Total trust fund collections (M. 

eluded above) 

$6,659.24 

2,183.30 

2.02 

13.60 

97,732815 

.89 

7.36 

, 

- 

31,75682 2,881.00 171,873.11 

gsm 

. 011 

4 g 

58,478.91 176,528.17 120,050.26 

'EXPORT 'OF COMMIESLOPTER OF ImpatsrAL REITENIX 

Tars 6.—Totat-internal revenue earnitiviser years ended June 30, 1863 to 1946 

Year Amount Year Amount Year Amount 

$41,003.192.93 $158,857, 544.85 

ass

m■omnssmsnammerstss 

AUg4

4■004gAgatilgt-40g4 Mg

g

igg4401g6151000 

tg

a

gigggdggitg6ggigk4ig geocer!eacwacr-r-raow.f4.51 glIg 

116.966, 678. 26 161,004,989.67 

210,866,864.63 147,168,449.70 

310,120, 448.13 143,246,077.75 

265,064,938. 43 146,830,615.66 

190, 374,925. 59 146, 619,593.47 

152,124,128. 88 170,866819.36 

184,302,828. 34 273,484,573.44 

143,19%32410 a 316,107.57 

130,890,098.90 308,871,069.42 

113,604,012.80 271,867,990.25 

102, 191,016.98 a M0,925.22 

110,071,515.00 232,903, 781.06 

116, 7%096.22 234, 187,1176.37 

118, 540, 230. 25 ' 249,102,738.00 

110, 654,1%87 289, 664, 022.85 

118,449,621.98 251,665,960.04 

12%981,016.10 $6, 212,719.22 

185.2$, 912.30 289,957,220.16 

146,523,273.72 , IQ 03,290. 73 

144; 679, 344. 845 321,615,894.69 

121,690,039.813 344,424451 116 

112,421,121.07 380,038,393.96 

116,902,889.44 415,681,028.66 

118,837,301.06 512,723,287. it 

124,326,475.32 809,393,840.44 

130,804,484.20 3, 683 055, a 83 142,594,696.57 3,850,150,073.66 257, 967, 176, OW. 27 

146,035,415.97 6., 407, WO, 261.81 

1 Period of 10 months, from Sept 1, 1862, the day on which the internal revenue laws went into practical 

operation, to June 30, 1863. 

Tan 7.—Internal revenue tax on manufactured products from Puerto Rico, fiscal 

years 1946 and 1946, by objects of taxation 

Articles taxed ' 1945 1946 Increme or 

decrease (—) 

Distilled spirits, excise tax 638,691,378.74 $33, 798, 856 73 —$3, 897, 5%01 

Distilled spirits. floor tax 

Distilled spirits, rectification tax 1,032,591.74 999,178.61 —33,35298 

Wines 

Fermented malt liquors 

arum Lair • 

, Class A 6,003.03 1,650.25 —4,862 83 Class B 10,906.35 2,661.76 —3,514.60 

Class 0 115,672 90 169,913.10 64,240.23 

Class D 153,22104 161,139.02 7,917.98 

Class E 279, 291.05 112, 667.81 —166,623.24 

Class F 28,827.35 6,491.25 —23,336.10 

Class 0 6,299.34 52.50 —6,246.84 

Cigarettes, large .,. 6640 50.40 

Cigarettes, small 254,270.12 15,80243 —288.473.69 

Total ' 38. 579,407. 71 35, 283, 464.05 —3,315,943.66 

Nora.--Stamp sales for Puerto Rican tobacco and liquor manufacturers are de posited at San Juan to the 

Credit of the treasurer of Puerto Rico and consequently are not shown In other co llection statements herein 

except that liquor and tobacco tams amounting t9 $3,179.82 in 1946 and $2,899.24 in 1946 were collected at 

the ports of entry and were covered Into the Treasury of the United States to the credit of the treasurer of 

Puerto Rico, under the Act of March 3, 1917 (sec. 1360, Internal Revenue Code). 

• 
116 REPORT OF 'COMMISSIONER OF INTERNAL `REVENUE 

INCOME TAX AUDIT 

TABLE. 8.-Additional income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1948, by tax years 

(a) TOTAL REGULAR AND JEOPARDY ASSESSMENTS 

Tax year Items Tax Interest Penalty Total 5. 7"12520 fRiEglEgrac 7; c4.;e4d 

• $391,199 8923, 512 6136,352 $961, 063 

94,966 88,970 90, 066 224,002 

. 159,822 130,360 101,892 892,074 

162, 863 115,800 89,427 368,090 

120,534 108,373 57,377 286,284 

77,555 67,662 27,711 172,928 

272,740 219,889 25,507 518,138 

720,872 519,592 23,248 1,268, 662 

103,467 - 344,617 45,691 893,776 

2,410,078 1, 566, 534 69,252 9,045,864 

983,628 569,685 143,330 1,690,643 

6, 300,010 3, MO, 764 3, 

5, 604,121 2,600,357 381,

08

18

6,241

9 8,588,

12,647,015

067 

3,813,409 1, 514, 227 340,686 5,688,922 

6,686,684 2,13%938 382,909 9,288,529 

14,568,164 3, NA, 161 517,720 19,010,045 

45,079,954 8,935,343 1,279,132 55,294,429 

74,804,057 7,781,269 1,985,917 84,571,243 

151,139,751 10,480, 747 8,404,169 165,024,667 

68,727,522 1, 496 399 3,022,052 63,245,973 

3,295, 423 92, 833 251,897 3, 580, 153 

20, 601 20,601 

162,522 375,917,820 46,363, 980 15,411,765 437,693,565 

473 3,054, 830 869,521 23,148 3,941,499 

2, 931 51, 679, 239 11, 51 854 350, 776 63, 546,869 

9,078 114,472,462 18, 42

6,

0,4711,911, 917 134,364,850 

10, 937 160, 997, 437 15, 416, 035 1, 367, 502 177, 780, 974 

2,375 34,801,748 1, 628,042 556,462 30,986, 252 

42 787,129 9,494 38,519 835,142 

25, 831 365, 792845 47; 854, 417 3,808,324 417,455, 586 

188,353 741, 710,665 94,218,397 19, 220,089 855,149,151 

(6) TOTAL REGULAR ASSESSMENTS 

4 

8 

1 

..41,8222garlI R ARinNEI4EZ° 

4,14*d 

$302 520 

99, 966' 

169,822 

162 863 

120,534 

77,555 

258,375 

709,869 

488,264 

2,389,957 

920,893 

6, 160, 1213 

5,380,618 

3, 681,158 

6,489,308 

14,304, 884 

43, 777,719 

72979,422 

147,463,013 

53,819,873 

1,138,112 

20,801 

$309, 747 

88,970 

130360 

115,800 

108,373 

67,662 

206, 707 

511,208 

334,806 

1, 5E3, 911 

526, 521 

8,188, 624 

2495,454 

1, 460, 981 

Z 127, 592 

3,846, 727 

8, 641, 523 

7,45Z 305 

10, 071,4318 

1,277,397 

18, 511 

$114,041 

40,066 

101,892 

89,427 

57,977 

27,711 

13, 254 

17,747 

37,999 

60,261 

120,890 

3,022,418 

299,653 

291,420 

323,883 

412,535 

954,334 

1,206,389 

2054, 261 

1,392,820 

55,869 

14110541W51101gigg 

4^4e

4'640dgg-, 

181,509 360, 893, 461 44, 538, 697 10,693, 797 416, 125,955 

REPORT OF COMMISSIONER Or INTERNAL REVENUE 117 

TABLE 8.-Additional income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1948, by tax years-Con. 

(6) TOTAL REGULAR ASSESSMENTS-Continued 

Tax year Items Tax Interest Penalty Total 

Excess profits tax: 

RIMS 

1940 466 63,041,921 $860,828 $3,9x3,504 

1941 2,919 49, 743, 914 11, 108,870 61,104, 789 

1942 i 9,047 109,013, 593 17, 526,492 127,151,883 

1943 10,889 167,359,194 15,014,152 172,987,031 

1944 2,349 31,070,791 1,469,670 92,742,690 

1946 33 177, 636 4, 621 183,826 2 

1946 

Total 25, 703 350, 440, 049 46, 014, 639 1.637,534 398, 092 222 

Grand total 187, 212 711,333, 510 90, 558, 336 12,331,331 814,218,177 

(c) ASSESSMENTS ON AGREEMENT WITHOUT 90-DAY LETTER 

Income and declared value excess-profitstax: 

1926 and prior $99,005 $116,445 $16, 738 $232,188 

1926 35,664 39,947 2,020 77,631 

1927 18,184 18, 919 3, 424 40, 527 

1929 16,599 16,155 2, 626 35,375 

1929 14,753 13,461 2,293 30,507 

1930 40, 990 35,816 . 3, 508 80,114 

1931 18,678. 14,348 2,674 35,890 

1932. 142,043 106,034 7,726 255,803 

1933 431, 269 294, 75 2 15, 278 741, 299 

1934 1, 216,443 767, 508 39,697 2,023, 548 

1935 556,454 315, 610 70,614 942 678 

1936 1, 270, 157 640,878 191,952 2,102,987 

1937 3, 42Z 368 1,609,427 222,304 5,254,099 

1938 2584,757 1,020, 711 219,971 -3, 825, 439 

1939 4, 843, 172 1,578,850 220,412 6,642,434 

1940 11, 232, 568 3,015,605 321, 901 14,570,074 

194/ 35, 097, 752 6,715,106 787,166 92,600,023 

1942 68,906,959 6, 796,370 1, 046, 617 76,749,946 

1943 143, 290, 264 9,649, 585 1, 979,176 154,919,025 

1944 53, 313,280 1, 256, 329 1, 376,925 55,946, 534 

1945 1, 131, 112' 18,457 55,869 1,205,438 

1946 19,678 19,678 

Total 150, 929 327, 702 044 .34,040,113 6, 588, 790 368,330, 947 

Excess profits tax: ■ gnAs q

l

g■ 

1940 369 3,266,421 648, 785 2,922015 

1941 2 594 45, 392 993 10,096,616 55,676,701 

1942 8,578 103, 108, 693 16, 510, 216 120,097,804 

1943 10,604 1153,837,038 14, 618,751 168,998,923 

1944 2 331 29, 041, 670 1, 343, 070 30, 586,969 

1945 33 177,638 4,621 182325 

1946 

Total 24, 509 333,829,451 43, 222,059 1,418,227 378,464, 737 

Grand total 175,438 661, 526, 495 77, 262,172 8, 007,017 746,795,684 

. . 

(d) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE OF 90-DAY 

LETTER 

Income anddeclared value excess-profits tax : 

1h 1NAMPa gA=68 §§g 

1926 and prior $201,172 $190, 484 $97,150 $488, 808 

1926 37, 288 36, 001 27,688 103.977 

1927 111,412 96,837 83,995 291,939 

1928 71,601 59,495 53,508 184,604 

1929 53,191 45,351 39,106 137,648 

1980 26,950 23,598 19,752 70,300 

1931 15,675 12,002 9, Ill 38, 788 

1932 14,364 10,304 8,627 33,295 

1933 10,035 8, 539 4,839 21,418 

1934 16,167 10,174 7, 730 34, 071 

1935 61,811 35,031 18,305 115,207 

1936 3, 816, 245 1, 997, 779 2802889 8,616,913 

1937 87, 055 39, 630 43, 538 170, 223 

1938 161,633 87,047 25,148 259,826 

1939 429,823 143,670 42,341 815,634 

1990 794,408 214,888 47,308 1,056,584 
- 118 REPORT. OP COMMISSIONER OF INTERNAL REVENUE 

TABLE 8.-Additional income and access profits tax assetements on the Commissioner's and collectors' lists made during the final year 1946, by tax years-Con. 

On ASSESSMENTS ON AGREEMENT. AND DEFAULT AFTER ISSUANCE OF 90•DAY 

LETTER-Continued 

Taxi year . Italia! Tax Interest Penalty Total 

Income and declared yaluo excess-profits • 

tax-Continued 

1941 2, 102 $4,651, 730 $998,347 $89,060 $5, 739.137 

1992 891 3,705,937 93MO, 870 141, 230 4, 448,037 

- 1943 1, 591 8,871,441 375, 840. 68, 319 4,313,800 

1944 142 500.103 21, 037 15,895 543,035 

1945 2 7,000 59 7,054 

1948 1 923 923 

Total 8,388 18, 852,004 4, 984, 958 3, 843,047 27, 280,009 

Excess profits tax: 

ssi Ong gi 

1940 1203076 589,105 

1941 282. 680 1, 590,301 

1942 800, 218 5.119, 147 

1943 

■ 0 

892,199 3,855,321 

1944 72, 715 Z 022,239 

1995 

1948 

Total 835 11,548, 291 1.667.788 169.080 13, 378,109 

Grand total 9, 203 30.198, 295 8, 852, 748 3, 805,077 40, 858,118 

(c) ASSESSMENTS BASED UPON STIPULATION BEFORE THE. TAX COURT 

$128 

318 

120 

12,813 

40,087 

229 

2178 

385 

12,

131

898 

87,954 

208 

$400 

922 

341 

58,548 

88,211 

609 

218.986 177,7778 - 398,833 

54a 881 389, 188 935,112 

15,487 10,811 28, 715 

57,401 38, 871 99,824 

145,259 84,748- 288,745 

733,975 375,518 1,131,133 

4, 10B 1383 990,980 1,822,518 

914,328 183,669 819,875 

714,058 234,808 1,003,318 

1,498,837 392,587 1, 928, 518 

2, 537, 888 Mt WO 8,191,889 

flu 

308, 511 51385 , -371, n1 

205,135 30,252 240, 132 

1,313 8,$54,184 3,075, 158 297,842 11,927,134 

36 1131,918 

! 

agt: ! 

210,494 

112 1,0138,8133 1,338,385 

97 1,198, 118 1,904, 827 

19 294,042 

■ 

320. MO 

1 79,597 133,482 

aes 2,Boo, ass ' 578,883 34,489 3,411,508 

1, 578 11, 354,470 3,651,841 332,331 15,338,842 

REPORT OF COMMISSIONER OF INTERNMI, REVENUE 119 

TABLE 8.-Additional income and excess Profits tax assessments on the Commissioner's and collectors' lists made during he fiscal year 1946, by tax years-Con. 

(I) ASSESSMENTS MADE AFTER DECISION BY THE TAX COURT 

Tax year Items Tax Interest Penalty Total 

Income and declared value excess'profits tax: 

1925 and pilaf $2,842 $4,923 1928' 12,657 44,472 1927 19,478 19,272 1928 27, 452 119,383 1929 11,807 29,918 1930 8,290 21,105 1931 2,579 7,115 1932 

1933 2t 204 

14,614 

139,142 1909 739,358 1,848, e88 1935 91,132 271,174 1938 174,451 520,135 1937 355,417 1,128,885 1938 

1939 

209, 5132 

170,264 879,397

739,819 

1940 223,887 1,009,0M 1941 343,000 1,842,547 1942 8,700 88,422 190 15,341 115, au 1944 31 521 1945 

1946 

Total' 

profits rofitstax: 

899 5, 986,279 2,438,408 j.134, 118 8, 587,885 

12.5 U 44-1 

1940 156,805 201,890 1941 2,014,813 181 2, 501,420 1942_ 92, 210 22,807 130,311 1943 5, 543 8,247 1944 

1945 

1948 

Total 2, 208,971 548,109 22, 788 2,839,888 

Grand total 993 8,254,250 2, 980. 577 180. 908 11,427, 733 

(g) TOTAL JEOPARDY ASSESSMENTS a 

. 

IMig 

t, 

1 

IWARHNIIRiggii§ 

$88,870 

18,365 

11,003 

15,203 

20,121 

82,736 

139,884 

223,903 

132,251 

177,378 

asa, No 

1,302,235 

1,829,685 

W. BM. 738 

4,907,849 

2,157,311 

$113,7135 

13,182 

8,334 

10,311 

12,823 

37,184 

72,140 

104, gos 

53, 248 

111 344 

77:434 

233,820 

323,964 

409,729 

219,602 

14, 322 

r-1 

-'' eadvezIVIO 

f'F 

444; 50614640k 1 -wee, 

1,013 15, 024,359 1, 825, 283 4,117,988 21, 587, 810 

720047-47-9 
1,20 REPORT ~ OR CtM m lasto ma or INTERNAL REVIIIIRE 

Tame 8.-Additional income and aces rafts tax assessments on the Commis- , 

sioner's and collectors' lists twat; during the fiscal year 294e, by tax years-ConREPORT OF ocranstissioNgit OP INTERNAL REVENUE 121 

Tenua 8.-Additional income and assess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1946, by tax years-Con. 

(g) TOTAL JEOPARDITASSESSMENTS-Contlnued 

Tax year ' Items Tax Interest Penalty Total 

Excess profits tax: 

>BUS§ dikas 

1010 $5,393 $17,995 

1911 98,777 2,442,080 

- 1942 7 212,967 .4 

MO, 119 

1943 783,817 4,703,943 

1944 354,233 4,242,662 

19k5 38,451 66K 817 

1046. -I. 

Total 176 15, 352, 796 1, 839, 778 2, 170, 710 19, 363, 364 

Grand total 1,141 30,377,155 3, eakom 6,888,758 40, 930, 974 

(4) JEOPARDY ASSESSMENTS UNDER BANKRUPTCY AND DISSOLUTION. PROCEDURE V 8 1 I ; lia19 llagallialallaiRlial El alaININSMEM gdagdommor 64130 Minlg ice4A4W4

gilid 

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137 2, 28406E 289, 757 319,480 2,892,249 

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5 14,317 

10 417,657 

31 126,475 

8 119,749 

46 

a 

6,764670 678,356 469,311 7,924,387 

188 4064782 968,113 778,771 10, 816, 816 

(0 FRAUD JEOPARDY ASSESSMENTS . 

Tax year Items Tax Interest Penalty Total 

$88, 670 $113,765 311 $224,746 

16,385 13,182 12, 268 41,800 

11,003 8, 334 5, 501 24,83S 

1,558 1,087 869 3,514 

co 

- 6,299 4, 109 2,080 12,488 23,278 31,906 18, 212 103,396 

80,489 42,681 34,125 157,205 

169, 916 81,730 57,0M 308,174 99, 252 4%761 34,203 174,516 

150,808 52,861 47,980 250,899 

1,910,901

161,648 

71,338 

 262,4313 

94627 

206,328 

407,866 

1, 7X, 414 

1, 545,7M 28%291 734,835 2, 560,881 3,145,591 351,782 1,262,354 4,760,727 3,814,369 165,457 1, 579,054 2558,880 

Z 156,595 14,304 196,0213 2, 365,927 

876 12,741, 297 1, 535, 526 4,398, 538 18,676,361 

5. 

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, 441-ggt 

17,168 

7 2, 35% 116 

16 4,091,660 27 a g 

3, 283,411 

18 -1,089,825 

9 64817 

82 8,566,126 1,161,422 1,711,449 11,448,997 

958 21,307,923 2,696,948 6,109,987 30,114,35' 

TABLE 9.-Tax items appealed to The Tax Court, fiscal year ended June 80, 1946 

Tax year Items Tax Penalty Total,- 

Iwo and Ian 

egig6

55060104 ! 

,4411m, 

1981 

1932 

1023 

1939 

1935 

1936 

1937 

1938 

a a 

1939 

1040 

19G1912 

1943 

1944 

1945 

Year and amount tmdetermlned 

Total 4.611 134755,422 4 6878,354 142, M3, 776 
, REPORT OF 

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E. 
Increase 

2,111 30,217 46, 341 25,172, 680 199,700 20,202,720 Decrease 

Tobacco used I Cigars weighing not more than 3 

pounds per thousand 

cuttings, Manufac.- 

and tured 

clippings 

District Scraps, 

Removed 

stemmed Stemmed Without 

payment 

oftaxfor 

export 

Tax-paid 

Fourteenth New York 

Total, 1945 

Total, 1944 

Pounds 

8,414 

110,184 

118, 598 

120,709- 

Number 

2,854480 

95,312

,

,550 

98,167,080 

123,339,710 

Number 

2,859,000 

97,312,360 

100,171,350 

120,373,670 

600 

200,300 

Average quantity of leaf tobacco used per 1,000 small cigars, 3.86 pounds. 

Nora.—The number of factories in business is included in table 12. 

193,812 

224,029 

Pounds 

193 812 

Pounds 

1,050 

Number 

600 

1,050 

47,391 

.513 

0,0 

ft 

tm; 

Nni 

4 

C 

are 

cak 14 

a 

g 

R 

CS 

O • 8, 

3 

I 

130 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 14.—Cigars weighing more than 3 pounds per thousand: Manufactured and 

removed tax-pa6 for domestic consumption from customs bonded manufacturing 

warehouses, class 6, by classes, calendar year 1945 I 

Year 

Number of warehouses Tobacco used 

Manufachued In business 

Ian. 1 

Opened Closed 

In bush 

ness 

Dec.31 

Unatemmed Stemmed Scrape 

1945 

1949 

Increase 

Decrease 

mm 00 

mm 

Pounds 

363,772 

440,705 

Pounds 

1,231,888 

1,248,678 

Pounds 

7,033 

Number 

98,891710 

108,871,

,

066 

86,938 14,988 7,033 9,979,356 

Year . 

Removed tax -paid 

Value of 

Class stulf,i's A 

Class 

C 

Class 

D 

Class 

E 

Class 

F 

Class 

0 Total 

1995 

1944 

Increase 

Decrease 

Number 

61,350 

68,250 

)§§ 

Number 

1,247,300 

342,600 

Number 

16,896,170 

45, 249,038 

Number 

30, 362, 700 

39,913,815 

Number 

32,884,070 

15,842,164 

Number 

81,975,190 

96,477,807 

81,292,632.48 

1,205,860.01 

 489,550 

4,900 - 

904,800 

28,352,868 4,561,116 

 17,021,916 

14, 502,617 8,227.53 

I Complied, from monthly returns tiled with collectors of 'customs by the manufacturers operating the 

warehouses. 'The above figures are not included in table 3, which shows operations of factories 

under the Internal revenue laws only. These bonded manufacturing warehouses are operated exclusively r under customs supervision. 

Average quantity of leaf tobacco use per 1,000 cigars, 20.18 Pounds. 

TABLE 15.—Cigars weighing not more than 8 pounds per thousand: Quantity of 

tobacco used, number of cigars manufactured and removed, calendar year 1945, by 

collection districts 

REPORT OF COMMISSIONER INTERNAL REVENUE 131 

"FA 

li 

BRIMIRER EARR. tt 

Wilttggfg Ott tg 

6rgt151 gggf gg. 

, ...7 ,,,,, 4 4 g 1

287, 202, 481, 178 

238, 871, 697, 087 

180 182.'009 '831 

Cigarettesweighingnot more than 3 poundsperthousand 

Removedwithout paymentof taxI 

plead 

12 §§§E 

il-rq 

V g , , 

§I33'§§ 

gni %g 

gggg '6 

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84, 998, 891, 159 84, 945,292, 011 

19, 948, 400,852 

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15,501, 883 14,681,589 

588%181 

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United States 

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§ 

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1 

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12, 075,357, 256 12, 402, 270, 452: 

081'016'933 1 

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seastores 

§ 

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§ 

f 

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CO 

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ggg 

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4,367, 999,860' 

18, 981, 547,550 14, 1 613, 547, 890 

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6 

la t - 

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6g 

-- 2 § 

g 

sr 

66gg g6 

te-g so 0058. r,' 

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53,548,792, 420 

5, 008,769, 780 

5- v. 

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332, 164, 7369, 733 323, 583, 887, 771 

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Cigars Cigarettes 

Weighingmore 

than 3 Pounds 

per thousand 

Weighing not 

more than 3 

pounds per 

thousand 

Weighing more 

than 3 pounds 

Per thousand 

Weighing not 

more than -8 . 

pounds Per 

thousand 

Year 

Number 

6,172,278412 

5,303,368,834 

5,014,767804 

5, 19L627 066 

5,235,271,076 

5,610,175,692 

5,840,804,617 

6,383,026,896 

198,679,049 

6

5,

,274,674,590 

Numbsr 

180,04719 

1(33, 584, 972 

162,989,706 

156,939,932 

134,738,339 

144710, 757 

133150,062 

125,

,

480,310 

123,339,710 

94 167,030 

Number 

a ,940 

3,00

467

6,460 

2, 637, 630 

4,388,790 

2,248,740 

1,790, 252 

6, 

2,603,168 

111,260 

28,870,442 

82,416,965 

Mather 

1893,958,304 

189,909,319,880 

171,696,382,671 

no, 824 480 

189, 169, 171 

217,904,904732 s 

arr, ULM. 826 296,173,332,6U 

323,5113,887,771 

332, 164664 733 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1443 

1944 

1945 

- - 

132 REPORT OF COMMISSIONER or INTERNAL REVENUE 

TABLE 17.-Cigarettes weighing more than 8 pounds per thousand: Quantity of 

tobacco used, number of cigarettes manufactured and removed, calendar year 1945, 

by collection districts and by . States 

Tobacco used 

Cigarettes 

3 pounds per thousand 

Irnstemmed ' Stemmed 

Scraps, 

cuttings, 

and 

olIPPinfte 

zed 

Removed 

Without 

gfaWfor nt 

 export 

Tax-paid 

DISTRICT Pounds Ponds Ponds Number Number Nurthe Florida 1,101 213 161,627 62, 200 Hirst New York 1,295 1,967 667,200 467, 200 Second Now York 

Mt New York 

108,458 

780 28 

29, MT 

4 

12,789,288 

149,200 

I2;

146,000 North Carolina 220 55,440 65,440 First Pennsylvania ' 80,161 2,012 240,917 43, 574,160 43,257,010 Twelfth Pennsylvania 167,549 26,019,040 10,060 25,009,040 

Total, 1945.. 191,701 35, 097 408, 690 82,415,955 10,060 81,739,290 

- Total, 1944__ 66,774 29,979 124,776 26,870,442 9,020 26,80%312 

Increase 126,017 5,118 233,914 55,545;513 440 54,934978 

. TOTALS FOR STATES COMPRISING MORE THAN ONE COLLECTION DISTRICT 

waric 

New York 

Pennsylvania 

Pounds 

110,639 

80,151 

Pounds 

31,12 9 

2,942 

Pounds 

408,466

4 

Number 

68,693,200 

19,605,6E43 

Number 

10,060 

Number 

13,365,600 

68,266,050 

Average quantity of leaf tobacco used per 1,000 large cigarettes, 9.61 pounds. 

Nora.-The number of factories in business is Included in table 16 

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

snuff, calendar years 1938 to 1945 1 

Cigars Cigarettes 

Tobacco and 

snuff Total 

Large 4 Small Large Small 

Pounds 

OrgggFACC 

Pounds Pounds Pound, Pounds 

126, 875,214 12,474 463,314. 812 267,461,957 847,367,024 127,879,843 18,699 479,942,665 264,309,344 872,923,968 

118, 161, 858 14,151 483, P26,314 '262,710,323 865,302,097 122,071,819 24,983 608 ,107,672 253;485,449 886,299,201 126,309, 121 19.864 535, 203,981 260,662,967 922,715,697 135,494,049 9,639 626,83%279 246,177,552 1,009,085,117 140,163,951 15,054 754,634,951 235,836,506 1,131,064,842 131,401, 547 42,184 880,416,435 234 349,309 1,228,703,431 12%399,386 273,114 920, 145,057 261, 241,16 1,254,641,355 

128,011,949 783,507 043, 502,267 218,499,433 1, 291,175,570 

I The quantities given are =stemmed equivalent of all kind of tobacco used. Stemmed ear and scraps. 

etc., used Inmanufacturing have been converted to =stemmed equivalent at the ratio of 3 pounds stemmed 

etc.. to 4 pounds unstemmed. 

Does not include tobacco used in bonded manufacturing ‘araenses. 

No. 

REPORT OF COMMISSIONER OF . INTERNAL REVENUE 133 

TABLE 19.-Production of tnamilactured -tobacco, snuff, cigars, and cigarettes, 

calendar years 1986 to 194 - 

'iOnh*OOo AND SNUFF 

Year Plug Twist Fine eat eb=g Smoking Snuff Total 

Pounds riming Mtge! 

.59, 164,1121 

58,380,801 

61, 494,646 

51,262,796 

48,758,919 

i. 

60,280,116 

54,299,951 

58,944,804 

61. 654, 589 

69, 703,982 

CIGARS AND CIGARETTES 

Nora.-Compiled from statements of accounts prepared from manufacturers' inventories and monthly 

returns Bled under the Halted States interval revenue laws. For cigars produced in and removed for domestic consumption from bonded manufacturing warehouses, see table 14. 
!..11 

g7r egg 

dagg 

in! 

tag 

oig 

gt 

S' a 

3 n 

REPORT OF COMMISSIONER 

,j $11011,9

: 

3 

RHIN 

4

Iggigld , 

zg 

E+ 

0 z 

Z 

g g 

O

0 

E 

F 

-4 

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0 

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720047-0-113 

3 

134. OF COMMISSIONER OF INTERNAL REVENUE 

F. 7 

IIIBRI 

PAT 

gt 

gE 

155405 

g51313 

al 

g

RR

o 

2 

g 

S. 

rat- ala 

tit 

z 

Oa 

;:".;-4"";Eig 
Number 

156,424 8W 

80, OW 

2,503,7040w 

19,312,48D 

168,702,003 

. 90,512580 

27,257,280 

169,378,0W 

41,595,800 

3,259,60D, 500 

80, 

1, 712,934 WI 

118,860 

10,874,930,960 

Kt Oa Ed, 840 

Cigars weighing more than 3 pounds 

per thousand 

Cigars weighing not more than 3 pounds 

per thousand 

Removed 

for 

eiportation 

N194750 750

754 500 

11,357,140 

3,061, WO 

378, 003 

1,800,000 

1,143,000 

61,500 

664 500 

1, N6,300 

1, 984,500 

9, 404 780 

GO, 000 

40,001 

900,500 

3, 43, 501 

3

8

31,500 

.3, 589,500 

1, 773, 7® 

26, 564 800 

4, 514, 200 

6,434, 5W 

2,415, 100 

82, 649, 750 

Exported 

/Amber 

199, 750 

964,500 

18,836,750 

5,088,000 

398, WO 

2,623, OW 

1,689, OW 

6,000 

1,4

4 

31,030 

2,793,800 

3, 897, WO 

13, 614, 780 

es, ow 

55, 

1,224, 

6, 541,000 

52), 500 

8,70,000 

2,1

0

11, MO 

39,669,300 

ft 5

see, ZOO 

11,74,000 

7,046,600 

1 133,002, WO 

Tax-paid 

or returned to 

faotories 

Number 

158, 500 

1,100 

1,500 

1,500 

569,500 

732,534 

Removed 

for 

exportation 

Number 

200 

Exported 

•Nu 

200 

200 

Tairnaid 

or toturned to 

factories 

Number 

Removed 

for 'Ported 

exportation 

Number 

5,289,468 

60, 515, WO 

6, 78A 112 

150,110,320 

228, 697, 400 

Number 

4108,000 

58, 486;080 

094 612 

137,

6, 

 885,5M 

207, 644, 252 

'136 'Brow COMMISSIONER 'OP iistTankrAti ratimitniE 

Taus 21.--Exportation in bond of manufactured tobacco, snuff, cigars, and -aigareeks, etc., year ended June 30,1948, by collection district. 

REPORT OF COMMISSIONER OP INTERNAL REVENUE 137 

. 

21.-Exportation in bond of manufactured tobaCeo, snu ABLE ff, re, and cigarettes, etc., year ended June 30, 1948, by collection distri ontinued 

Manufactured tobacco and snuff Perique tobacco, scraps , cuttings, 

clippings, siftings, eta. 

cigarettes 

ds

weighini mmorndthan 

poun per 

Cigarettes weighhig not more than 3 

pounds per thousand 

61,670 96,424 1,328 

86a 794 1,034,188 5,610 

787,431 928,844 149 

2,548 3.366 

1,101,336 

236,641 

1,053 

1,307 

10, 774 

7, 579 

1,866,160 

857,179 

.28,442 

10, 

W8 

 529 

54 

148 

442,898 3,791,323 492 

31,458 31,460 

8, 422, 297 8, 152, 904 8,281 

Tax-paid 

or returned to 

factories 

Pounds 

District 

First California_ 

Delaware____L 

F lorida - 

First thinois_ • 

Kentucky 

Louisiana_ 

Miebhum_ 

First Missouri 

Fifth New Jersey 

First New York 

Second New Ybrk 

Third New York.. 

Fourteenth New York _ 

North Carolina 

First Ohio 

Tenth Ohio. .. _ ... 

First Pennsylvania 

Twelfth Pennsylvania 

Virginia 

West Virginia 

Total 

Removed. 

for 

exportation 

Pounds 

se 

.151,568 

89, 851 

9, 990 

251, 478 

District 

First California 

Florida 

Kentucky 

First Missouri 

Fifth New Jersey 

First New York 

Second New York 

Third New York 

Fourteenth New York 

North Carolina 

Tenth Ohio 

First Pennsylvania 

Twelfth 

Vir 

Permsylvania_. 

ginia 

Total 

Connecticut ....... _ 

Kentucky 

assachusetts_ 

l

M

emma New York 

- North Carolina 

Total 

Tax-paid Turd 

or r 

turned to fannies exportation 

Number 

Tax-paid 

turned 

factories 

or reexportation 

Removed 

for 

'Ported 

Number 

490,851,000 

20,000 

2,776,743,900 

14,082,480 

161, 717,160 

104 483,760 

13,377,280 

137, 792,030 

33,6E4 800 

10,013, 658, 520 

60,000 

1, WO, 314,140 

118,880 

9,847,e06, 240 

25,048,767,740 

Exported 

6,803,600 

9,696,500 

Tax-paid 

or returned to 

factories 

Number 

50,041, WO 

10,000 

70,400 

42, 240 

3,031,200 

1,380 

to. no, coo - 

113, 797,020' 

Tax-paid 

or returned to 

*snake 

480,320 

4 803,500 

480, 329 5,803,500 

Cigarette Honer books • Cigarette tubes 

Number Number Number Number 

Exported 

69 

153,490 

67,048 

10,113 

230, 718 

First Califon*: 

Sixth California 

Florida 

Indiana 

Kentacky 

Lordsiana_ - 

Maaaschusetts 

Sixictririssouri 

New Hampshire 

First New Jersey 

Fifth New Jersey 

First New York 

Second New York 

Third New York 

Fourteenth New Yak 

FirstOhio 

Tenth Ohio 

Eighteenth Ohio 

First Pennsylvania 

Twelfth Pennsylvania.. 

Smith Carolling 

West Virginia 

Total 

Ex'ported: Class A, 464,000; clam B, 3,729,300; class C, 20,570,900; class D, 40,586,610, class E 58,913,000; 

clam F, 5,667,750; clam G 3,-091,100 cigars. 

- t 

TABLE 22--Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes from 

faory in bond, for shipment or delivery as sea stores, year ended June 30, 1948 ct 

Class of product 

- Withdrawn 

from factory 

during year 

Delivered to 

bee stores 

warehouses 

paned 

to flees 

Tax-paid 

or returned 

to factory

, 

Tobacco and snuff 

Large cigars number__ 

Small cig0rettes do_ 

178,585 

110,659,450 

3, 520, 791,000 

190.384 

9,890,450 

3,567,752,600 

173 

1, 144 500 

47,883,000 

173 

50 

1, 159,640 

I Class D, 9,465,000; class B, 986,950; class F,168,500; class'0, 40,000. 

TABLE 23.-Withdravials of manufactured tobacco, snuff, cigars, and cigarettes 

from bonded internal revenue tobacco sea stores warehouses,' for shipment or delivery as sea , stores or export, year ended June 30, 1948 

- 

Class of product 

Withdrawn 

from arehouses during 

Year .. 

• Delivered . • T ar-paid 

or returned 

T to factory o vesselsfor For export 

sea stores 

•• 

Tobacco and snuff poundsLarge cigars number. 

Small cigarettes do_ 

381,646 

14. 791, cc 

4 939, 810, suel 

• 183, 1ss 

2,224 222, 220 2,748, 500 

vs, yyr 

2, 224, 16,826311: 40J 

11, 797 

l t 2314: 1

6

e 780 

00 

I There were 38 such warehouses in operation at the close of the year. 
138 REPORT OF. COMMISSIONER OF INTERNAL REVENUE 

• 

TABLE 24.-Domedic and imported cigarette papers and tubes withdrawn and internal revenue• receipts from taxes during the fiscal years ended June 30, 1937, to 

June 30, 1946, inclusive 

Fiscal year 

Cigarette papers 

Tax-free packages, books, or sets Tax-paid packages, books, or sets 

Domestic Imported Total Domestic Imported Total 

Number Number Number 2, 711, 554,987 2, 712,854,987 61, 571, 548 1, 952, 693,101 1, 953, 199, 101 76,475,882 

2,160, 364 855 2,161,404,855 100, 248,660 

2, 276,827, 218 2, 277, 227, 218 84, 746,166 1, 632, 313, 044 g 

1, 632,913,944 101,191,086 

A :co 

1, 6(18, 713 301 1, 802,713,301 138, 652, 051 940, 848, 584 940, 868, 584 102, 754, 597 

877, 733 870 877, 735, 670 81, 172, 598 915,906, 102 915,806, 102 102, 778, 459 

657,807, 107 657, 607,107 130,582, 370 

Cigam to papers-Continued C garette tubes 

Fiscal year Receipts Tax-free 

Domestic Imported Total Domestic Imported Total 

Number ' $877, 204.09 21, 103, 114.59 

1,070,400. 53 1,170, 60298 70, 000 1,403,092.03 1,477, 931.76 20, 000 

a. 

1, 21% 121.90 1, 25% 252 40 

1,905,724.68 

s 

1908, 188. 33 , 

645 IR 

1, 941, 771. 37 1,99%093. 87 

1,965, 209.96 1,465,476. 96 

1, 159, 175. 74 1,15%422 29 

1,362, 409.95 1,389, 790.45 

1, 755, 674.61 1, 757,014.61. 

Cigarette tubes-Continued 

Fiscal year Tax-paid Receipts 

Domestic • Imported Total Domestic Imported Total 

Number Number 

88NS88A fogg.4 .0 .4 

65,360, 100 65, 510,100 213, 26240 58, 179, 100 53 359, 100 11,936.00 75, 882, 700 76, 40%600 15, 854.04 187, 144,300 137, 986, 800 27, 255.50 119, 236, 900 .a• 

119, 242, 000 23, 127.02 90, 539, 100 90, 559,100 18, 513. 90 93,633, 500 43,633, 500 8, 235. 80 29, 152, 800 24, 15% 800 4 955. 34 92,523,1300 92, 529, 400 20, 461.16 

15,256, 700 15, 261,800 1,400. 22 

REPORT. OF. COMMISSIONER OF INTERNAL REVENUE 139 

1 g 

Pag pin 

tout 

tl IV r 

900 

man pue 

0066•701 MIL 

INE 

ret 6 

990 491111a 09649101122 

weals a

wl 

Da6m10 

a a-.grr 

l'agn omega lotz 

rgersi910i 

2111169 

sart4 

Ant* sigma Bit glint 

99010 

tint 

WO ILL 'I 

Ste 1901) tg 

V31/600311 

411111NiN 

ta 

901 1969 4011 

999'990'191 

00011q0$ 

pustei ffIS:0 

z9g99 g 991 '990TM 

sPassar 

61,0101 TM 61.0'2,01 Tga 

mina 

1310 406 

61g Wei 

atria 63T 

Mg 

-419160il 

09Z 6NallI 

9291911161, 14 606 figg tit 1 

SentaitiPma

ma 

°Waist 

otam surtastos voe 

&Wok& 

OM0141 calm farms 

la.sm60 

guilt 966 VC 000 ten 90ETZ8 '269 

agi6670/ 

1, 801, 363, 314 23,019, 860 

FLI 'E9E'6H2'I 

Delloreino 

egawr 

OD 106 '9 922 '686 'PL 

Jamargar 

000'9 692 T,09 '06 

69ETing 

eggLO 

1118 itit t 

no Ii9 

g/ 

am WeIzo 

snap mg 

Mg Vine 

;mgrs.& 

ou SIG 

(nista its 

112214D 

I Ut. az 'Asts 80i8IL'WI 

an tea 

II 

LOS 

E.2. 

b 

P, 

V siTIO 

F9 

gg 

9 19 

kg 

SOS 'L9610 

ualla014190310 

Domesticmanufacture 

Bonded manufacturingwarehouses Imported—Cuba Imported—Othercountries 

Total 

Puerto Ricanmanufacture 

Total 

nonwoven 

1 9 

I 

1 
In process Stems Siftings 

Pounds Pounds Ponds 

41 

1 

1 

2 

3 

4 

292,844 

2,200 

918,376 

33,402 

6, 216,261 4,42i, 362 

Opened Received 

5,884,415 

11,599,739 

230, 773 

1 

2 

3 

26 88,129 

5 

6 

7 

10 

4 813,113 

0 

12, U5, 379 

0 1 

1 

194,123,713 15,45%474 

Closed Removed 

I *217,644 

11 4, VA 862 

580,152 

10,579 

3 6 

1 0 

2 14 

4 7 

29%117 

890, 849 

37,790 

1) 0 

6 1 

7 2 

8 4 

Total 34 5,834493 2, 858,047 29,030,560 28,349,328 226,1013 

Number 

in 

business 

Jan. 1, 

1946 

On hand/in. 1, 1918 

820,264 

515, 125 

a 201 

1,988,612 3,348 146,076 104070 

2,413 5,643 1,410 

' 4/4970 498417p 2, 666,822 

snow 214 IA 

14 121 

5, 241, 146 15,761,404 11234890 

3;414318 447, 715 4,160,089 7,121,797 4343,246 2,782,428 

14984 518 

140 wont OF cosnassiona OP imam. REVENUE Mtn 

SV 16 511012V 55 VE 

1 i 41 Ma 1 5' a 45444" k 444441V 

4 g 14 .1a g-T " " F 

208'995 '901 15 521/4tI bL 921 116'0 t9I 

069 

 'OLT 

584 'WI 

I69 4225 '891 

298'169*u 

'89L 

sn tflzt 069 'OIL '8191 

111 1 

I 

 4 g . 

g 

844 H28

Z 

its '8I2 

288'160 

szainwej 

2

-num 

52 0 1I 

4 ar 4 

a .4 6i 

1 5 li U2 g ERE ER 

HAT1098 962 t6L 999 'Ott no 

PI I r 54 IV 14 5 ad 51 15g44 5 4045g 

alas g :44 ag .1.4 !is 44 PI t: Kg, RJR 

g E5 II I! g lE gE IMO 1 310Egl, 

?,49.6• 4858 

g811280 912'M 'T 

azeprep Aq pworbre aeoeqg per 

11310,1, 

1 a FE gill Eli 6 . EV A E 

5 55 ffig" 410 4 1 VC V 4 

* 4 of g et .3 g 

id 'Sit own CU4200126I 

am %Won, 

mem 

1 a a a 

4 4 g g 

A 

see 

OT3 .9oo an '107 d7 

ild11109 

1 i P 1 E g 

a, t g e a 

[SR 'e.g. I 21014 

perital9413 

1 

1: 

ag: 

OA E 

:II 

.4 

'2 

A 

i i 

g 

irt 41; 95 

148'80'01 

I 

1 El 1 EE 

5 55 i g' P 

g 

Igi E 

0 a' , 

. 

t: a 36 a 1 

El R E 

$ 

V42 

ga'a; 

949 '99 

OZI 

I' Dealers In leaf tobacco 

NOT 

' I 1161 ewn WW - I III 

[ 4 

1-6--as-oor.---nr-nacn gi 

Z41" 

i1.....2a..or-?.giog.00trocgooco=o-iorac...-scairou, 

U 

w"I 949'1 

0 

1pc7ogrot

9GlY I 

■Nogno.o....9RmooEn..octio.E,§oroi 

29 ' I 

t8 5I 000 5 121 

6

05 0 0 949 

0 0 LT 0 

2 

I

0 

gg 

IOs C L2 

9 0 , 

oto m0 2 w 601 

.441- 4 

Wg 1--3.1274-norert-,..ne%ne-..p--,-m=?Wigsx1 

MI ' Ira 5 OYB T 095 

995 58 L8 

 ' 

9I 0 09 CI 

9 

92 9 059 

3 9 

t 

9 99 92 09 

ateunN 

TOILIT8a 

ms tailleft 1 

0,..t.z 

I . 0 1 iii 

iss. 

SAS. 

001..4 015111 14,zzh.t.. aletpc2 s› E-4'. 11,- 

WM ailigni10112111gamall4t 

ml I 

REPORT -Or CO,UkCIESSIONEIt 01P azvaMp 141 

Tana 2r-Quasi tobacco manufacturers classified: Number of adories operated 

and tobacco material handled, calendar year 1946 

On hand Jan. 1, 1945 

Class 1 

805,881 

a 

6 

7 

8 

1 Description of classification: Class 1, dealers in imported scrap tobacco; class 2, dealers In domestic scrap 

o 

tobacco; class 4 dealers in imported and domestic scrap tobaeco; class 4, producers of scrap filler tobatteo; 

S dam 5, reclaimino scraps from tame; class 6, manufacturers of fertilizer, insecticide, nicotine, eta.; data 7, 

A 

dorage,1301aPs, etc.; class 8, growers of and dealers in perique tobacco. 

3 room. 

a G Transferred to registries. 

1 

3, Used in roducticm of nicotine, extract, and fertilizer. 

4 

1 

2. 

3 

4 

6 

6 

7 

Total 

Loss 

Gain 

Total 

Total 

Number 

business 

Jam 1, 

1945 

176 

40 28 

16 

18 

22 

11 

61 

26 

44 

1 

15 

17 

19 

234 

" 102,69 

853,67

7

5 

lInstemmed 

34 411, 548 

Poem& 

4,668 

1,483,857 

561 

2,446,682 

23,810,419 

931 

123,834 

2,031, 331 

1, 

748 

474 

Stemmed 

Pounds 

11,219 

193,420 

3,64%951 

13, 832 

260 

267,191 

194477 

4,310,331 

19,179 

144068 

1,565,696 

117,427

260 

*515,419 

1,873,343 

368, 725 

10,508 

63,373 

3,939 

44979 

01,216 

1,672,862 

1,484,644 

3,395,724 

10,088, 610 

533 

4, 320,708 

3, 512,398 

21, 474,974 

1,426,660 

1,492,621 8,314,968 

17, 534821 

Pounds 

148,387 

608, T32 

334904 

1,436,197 

3,874,478 

Scraps 

704,867 

1,067,421 

3,499,152 

942,880 

47,357 

1, 

1114 773 1,769,8

673

47 

- 264575 89, 

969,634 962, M6 

34,834 203, 864 119 

14 921, 812 18,286 

8,002,001 

610,633 1,441, 627 

581,998 

884433 563,860 

4626,855 4,543,023 

6,618,925 

14108,995_ 

36,400 

1,241 

62, 102 

8, 182 

4,320,337 

es105,790 

teen 

50,312 ' 

134 367 

34,205 

262, 579 

17,497 - 

48,899 

745,810 

2, 355 

4,275 

239,930 

7,845,441 

145,718 

24 820 

5,687,474 

377,749 
142 REPORT' OF COMMISSIONER OF INTERNAL REVENUE • Fermented malt liquors 

amour rad orpj 

uf eaelvep Latuodmey 

'(alga ao nag) eizonb4 

00 

i ii

3 wit t"-"':.1 r° ER 

Ng 

g ri I O

MS '08191 79 suontiu 

It= 40 4.101404 Moll 

0i 

LI 

Li 

.... 

us imionb4 mar 

pommommi.pmmi -7 

IsHE 

.4 

t 0E9 '

282 g16 

EIRk3g 8E RTR 

'1 898

RTC 

928 

t 19

t sor

-103 ill 

wesmibunmummm 

4441941 414241041.ft 

r23 ER 

" II

12 A-22g2n 1§ 

tZI 

7 00

klE 

om sitasid mom t

10 41444111 009 quemiug 

.... 

6 SI 

a ccn-icrin. 4 '4" 

994 '410.1 M win MT temeau ' I 009 

11 

ea 

FA SO

oraS 'mobil wito 

444 MI& ul euiruP DISH 

1 M EI 

L CI

'1 169

OWL* 

'alga 003 010180p matt 2 

011$ 'gambit 7101'pus

Soups of ameep eryieepRus 

R 

1 '' 1427 1 '' 

011$ 

d eOrqin tri SIOP3OP elISOLOILM. 

m 

1 -11 " ."1 1 

Distilled spirits 

1.00Walornia 

-soquou Jo mempointmw 

euousit 09 esioupcod alum 

er 

' " 44 

m 

-sirc.s. 

4 tl6

611 LL 

094 411048409 201P0S0 

-m wu 'menpoad 02810 

-sequoia Jo mearipeutusy4 

1 

" 1 "r ' I "" 1 " " 1 " " " 

fa 1 4 

amp met 'epn oBtue

4 

 -sequin( Jo moutpojouen "" t-1 " " " " 

i1' 

" . " 

ping %mobil 

routoipera Ul 2101110P 1344011 

.. m 

1 

vs 

4 

9 

IT 

OrMit 'ant 

le ompiep mulau Hotel/ 1 

" 1" 1 1 - 

(Ina tamp lonbrupueu 

' 156 

get 999 

18,123 15, 951 

34,074 

-tor --tea a 

gEligg5H 

ign 

61 989'

049 

t9 2

t i OIL 

on 

'snoop aorth4 otesetoqm 

gg 

t LOT '

t 1 99 58

2..T°1424. 

919 

, 911

rt.: 

an 'Ana& 0.10111 

10 81410M OM ',1101M0811 

". IZ: F ! Z '' 14 a g a "" 

OM %am! 

009 uggl MI Jo Meglloog 

h 1 14 1 " " '14' 1 "N C I~ 

29$ %US JO mentiOlunutiy4 

h" Di l " " 

.. 

" I 'll' 1 cqg 

.6 

0 

0 

E• 

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0:, 

c3 

All 

•

a 

Ai 

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10 

11 

1 2,

15 

4 1 .8 0 144i1. 

Aum4gi 

0 

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m 

(13 

,O. m A 

m4 

pm 

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46 

r4 

9 

a 

..

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REPORT OF COMMISSIONER 

Es- tagla t* nr-- Int - m

. . Cl Im ml 

1 1 ." 

eaaa 

EgiREEEH as 

gE aa 

'2 4,59 it ere 

8 4 999

WIT I 

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565 

41 E 

LI 

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III 

196 

91 

p

cc 

t -444 

c" 21 6 

c"" c 

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1 

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in 1.1 2 R 

, . 

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1r4

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n on c 0, 

" 

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44cA444" 

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TI 

c 

c 0 

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m

. 

K. fla r '' c Air . 

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n 

LL 

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cadd.0

RIEHERE1 

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kg! 

nn

l 9 590'

n it

aa 

kROE 

7 UT

S 999'

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T 9601

t 

u

e

M

5rnAggn 

1 ' 90

101 

44A" 2R g $ s

A 'AMcc c" c 

. 711

91 

n 

i.ni vanc pi. n 

" 

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c 

4 .

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I'M AA g 

a t MO E

;ft: 1!!
mow OF COMMISSIONER OF I - NTERNAL 15EVERTCE 

k n ma uva pe mem ir o—euonb tpro penu

qwotazad0rge ioupt a aseq) ezonbli 

Di tramp Lnuodiney 

Sg 

891 

8 7

all° 0 

sot 

1 -.et-a pi' 

11 1 90

get Nem ro mobil 

risen UT SAM' 11•1011 

i Le

to . 

egg 'samba mut 

wwmummwmpimm 

11 93

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t I

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a 

MARNIO 

44409 

51 [ 911 %

gee szonnemP010010 i tsfi ..... ..siss. .......jl 

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t on '

979 Ni 511 

4nm sa e? :n n 

1 10

ms,....... Jo wing 009 ncueekm I g: A 0 " " .6- ^ " vZ4 -0" 1 

• 

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usql met twit{ 

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PIM EMS Tri 920193P PPE n 1 or 

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MIAs u! SWOP 911•8101161. 

.. 

to 

An 

'aura m 919990P 01099101161. 1 a1 

. - 

a l me Pa e gl uz e 0— m00 paor

mereamS 

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guomiloremvoldasle 

0r g =" g .7.1.1 R nentz-2 

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to... • t- N 

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. 

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gn 

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£0ilenal OM talI00021 

m- - al 

I 

„ 

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"" a g 1" 1 "4 10 '4 

990 SAM910 

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as 

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gg 

is 

4 

ti. I t: 

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.ill ° 1111 

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ai ma, mu , 

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REPORT OF COMMISSIONER 

141. 

41.1 

oc .9 .4

o - 

foliil a 

PAU 

--ma 

18 

a as

x e wiwaa

11_ 

!M -a 

8 $28 '

9 1 192

r 'e 9 68

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n1

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 in I 

na

11

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e 

m ,- 

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nm

P4161744 

i01, 8 010 

- I.° 0 

Adulterated butterand filled cheese 

MOP 

- - 6 1 -6. 6 - 

5004 

"A 5 0.05 

c• 

. 

4 615 t1 IS 

W1 124 

A lili 

tonal "MN 

11 01 ...0 

io naos a pd eu

lilitia 4, irs 1 8 !!! 

too % I '6 851

81 4 197

e

HI

a 

40414 

4.mP 1 

4 gN im a mg

l t1414 

244, eA 

4 g 

A-54 g§ 

Milli 

. 

Ng 

Oia l 

m mm m 

Collection districts + or States 

• a 11 

2 

0.1 0 

0 a 

A i 

, 

g 

l
0.0i000. 

REPORT OF COMMISSIONER 

146 REPORT OP COMMISSIONER OF INTERNAL REVENUE 

c44 

IR R RRIEll 4 444 

4 440°44g 

. ...• 

IC 

- . to ..

Al 

4 9o

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LL 

w- m 4 AR 5 W

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84 3

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cl

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t iI . .. . . 

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81 908'

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8 99

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81 ' 499

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AA 

93 

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P" 

12 

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REPORT o commisszomut Or INTERNAL R2VEN1781 

REPORT OF,CONIMISSUOIR 

el

Issi 

?I

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t al 

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1110151; 

26 . 949

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hil 11 

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11 a, Z 

C-1 Y.Z 6"- 

1i4 Al a ft!^* z

WI If te 

I 

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A 

8 

I 

1, (

a 

3 

150 REPORT OF CO MISSIONER OF INTERNAL REVENUE 

A 

I 

8 

••• 

Y

o 

yro 

c 

R•L~l 

A' 

E 45 4 

g 

548 

4 C •8 

aura 

sa. 

S 

C 

ea 

Igiltaqtile 

170 7107 

MEM 4-goste 

tenon 

ocie.o. 

Allill 

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SEillig 4 den ,..e.r 

gm Ws 

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LB 

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RAMIE"! 

099'92 

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p—soLmazg itmonsnr 

As l' R 2,101.10dIIII 10 tiennotanusyg 

-a 

I . 

n00-4WRIMAIN 

,011, 

P<E gAt 

.._, ,_ .... 

Lit 

gr. 

IbT P F 

Af 

}DI 

INI .fag • 

t. 

First Texas. SecondTexas 

Stateof Texas 

Utah Vermont Unginia Washingt West Virgonnia i Wisconsin Wyoming 

Total 

REPORT OF COMMISSIONER' OF INTERNAL REVENUE 151 

OLEOMARGARINE, RENOVATED- BUTTER, ETC. 

TABLE 29.-Produetion and withdrawals of colored oleomargarine, year ended 

June 30, 1946, by collection districts 

District 

04 hand 

July 1, 

1945 

Produced 

• 

Withdrawn 

tax-pall 

Withdrawn for 

export 

Withdrawn 

free of tax 

for use of 

United 

States 

Lost 

or destrayed 

On hand. 

June 30, 

1946 

Alabama 

First California 

Sixth California 

Georgia 

First Vinous 

Indiana 

Kansas 

Maryland._ 

Michigan 

First Missouri 

Sixth Missouri 

Fifth New Jersey 

First Ohio 

Tenth Ohio 

Eleventh Ohio 

South Carolina 

Second Texas 

Total 

Pounds 

77,000 

524 

793,609 350, 40D 

200, 899 

53,146 

323,500 

15,651 

270,008 

43,162 

1,000 

6, 635 

Pounds 

471,638 

161,572 

19,774 945 

6,366,789 

7,044,475 

4, 105,718 

362, 916 

966, 947 

11, 164,970 

6,068, 136 

3,360,000 

2,119,707 

172,750 

426,500 

3,122,720 

746, 59 

Pounds 

7,321,830 

192 

3,625,058 

913,764 

60,666 

72 

2,693,970 

• 471,6311 

98,004 

352,916 

976, 552 

2,083, 551 

Pounds 

3, 810, 728 

865,584 

28,450 

1, 648, 020 

782,607 

43,296 

1,023,170 

30,000 

Pounds 

9,350, 579 

6,849,013 

3, 554,570 

2,029,726 

10, 59, 595 

6,057, 470 

2, 053, 550 

249,750 

64,068 

750,000 

5, 940 

745, 550 

606,530 

20,434 

Pounds 

13, 488 

1,843 

imflgRIA gi % eaq CW 40 

2,141, 333 66, 410, 333 17,918, 205 8,221, 755 41, 895, 774 15, 331 600.601 

TABLE 30.rProduction and withdrawals of uncolored oleomargarine, year ended 

June 30, 1946 by collection districts 

District 

On hand 

July 1, 

1945 

Produced ,1•12

aW ,taw° t 1- 

With- 

 drawn 

for export 

Withdrawn 

flee of 

tax for 

use of 

United 

States 

Lost 

or d 

stroyed e 

- 

On hand 

June 30, 

1946 

Alabama 

First California 

NxthCaliMmia 

Georgia 

First Illinois 

Indiana 

Kansas 

Maryland. 

Miohlgan 

Pint issoun__ - 

Sixth Missouri 

Fifth New Jersey 

Third New York 

First Ohio 

Tenth Ohio 

Eleventh Ohio 

South Carolina 

Second Texas 

Total 

110 8113 598 MIE 5

gggfgf5 gf 441 g 

Pounds 

2,045 

32, 567,112 

21, 866, 376 

17, 614013 

166,024 201 

35,748,480 

23,873,137 

13,873,960 

19,465,432 

9,925, 288 

• 1,729, 718 

' 

 61, 439, 037 

 131,353 

30227,792 

13,953,126 

94819, 493 

1, 819, 240 

33, 718,399 

Pounds 

32,706,401 

21,743, 557 

154,984 955 

35,623,080 

22,998, 380 

51,399,340 

13,609,590 

20, 443,454 

2,034 

17,613,209 

13, 514, 863 

19,447,356 

9,925,98 

1,752,072 

134 109 

30, 151, 800 

1,789, 240 

33,654,958 

Pounds 

----v - 

1, 559,158 

814,276 

5,000 

150,928 

336,000 

420,000 

Pounds 

82, 534 

20,822 

10,008 

13,416 

49,600 

511,740 

17,820 

Pounds 

4,440 

48,466 

1,872 

50,846 

24 

144 

84 

Pounds 

11 

169,824 

174,587 

29,196 

543, 799 

193,479 

8,700 

150 

141 

140,340 

330,248 

12,240 

4, SOO 

30,000 

74070 

2, 604, 537 484, 792,191 481, 492, 985 3, 984362 699, 930 105, 866 1, 712, 585 

720047-47--11 
1045 

August 

Septem 

October

ber 

November 

December 

1946 

1946 

January 

FebrilarY 

March 

' Ampry 

Tune 

Total 

1945 

Ray 

August 

Sep

ober tetuber Oct 

November 

December 

January 

Patten 

March 

April 

May 

June 

Total 

Withdrawn 

free of tax 

for use f o 

United 

States 

Lost or 

destroyed 

Pounds 

12,011,170 

11,07%960 

8, 842,806 On, ato 

12,684 

83,694 

67,886 

76,912 

67,914 

3,218,137 

3,577,043 

1,24,328 

187,792 

2%214 

17, 736 

21,426 

23, 500 

13,212 

25,440 

14,994 

4,338 

1,008 

1,992 

382, MO 

TABS 32.-Summary of production and withdrawals of oleomargarine (colored and 

uncolored), years ended June 30, 1987 to 1946 

Year 

Colored Uncolored 

ProduCed 

Withdrawn 

tax-paid 

glgit 4A4 

11 

Shp 'A g Pco 

Produced Withdrawn 

tax-paid 

Withdrawn 

for export 

willqj 

A011.1 

IlliEllill/I 

Pounds 

1,967,206 

1,649,356 

1,380,891 

1,859,731 

4,489,410 

14,327,836 

12989,840 

135,002,918 

2686, 114 

66,410,133 

Pounds 

873,307 

624,862 

354,991 

. 302,149 

42,866 

660,864 

2,103,889 

10,397,872 

21, 242,752 

17,918, 205 

Pounds 

583,

00,

610 

2401 

155,748 

62989 

1884674 

2,938,898 

1, 658,097 

328, 376 

2,02,418 

8,221,755 

innio gur pkigglig#4 

.a.4511.1 

Pounds ' 387,787,043 

42;72 769 

331,591,928 

801,867, 570. 

339,446,528 

858,976,883 

,498, 

47 

431

4,029,82

462 

 0 

510,813,364 

484,792,191 

Eggi

Agrig ■ rtgi#1140: 

1/41014416i 

Pounds 

300 

- 1,329 

10,020 

7,174,464 

3,285,362 

114,32 

1,880 

Pounds 

3,000 

7,808 

88,914 

1,62 190 

699,930 

417,243,685 54,711,037 1402 466 843.913.641 4,02,550,538 4,045,984, 155 10,473,296 2,557,146 

74, 

152- REPORT OF COMMISSIONER OF_ INTERNAL REVaNtilll 

TABLE 31.-Production and withdrawals of okomartiarine (colored and uncolored), 

year ended June 30, 1948, by months 

RE110)11' CO3111CISSIONEll OF 1 

TABLE 33.-- lliate'rials ueed in the tnanUfachtre of oleomargarine (colored and 

uncolored), year ended June 80, 1946 s ; 

Colored 

Month 

45,52696 

43,203, 12 

43,67%076 

41,402,554 

2819,778 

81,484,581 

484,79%191 

Produced 

Pounds 

12,636,927 

12,29,902 

10,888,848 

3,995,345 

8, 783, 735 

3,341,27 

2,577,625 

2,290,355 

3,000,880 

2,148, 700 

4,597,159 

08,410,333 

41,079,350 

38,169,573 

33,763,948 

45, 240,864 

39,849,153 

41,107,990 

Withdrawn 

tardwrid 

Pounds 

1,027,997 

1,02 644 

774,270 

2,341, 759 

1,82118 

1,61%246 

2,213,282 

1,816,712 

1,-589,834 

1,589,902 

1,583, 138 

991,805 

17,918,26 

38,617,012 

2 78,489 

38, 7

5

2802 

44, 069,276 

40. 973, 428 

41,39%453 

45, 42649 

 4%867,960 43,919,975 

40,247,100 

39,947,251 

83,575,560 

481,492,185 

Uncolored 

Withdrawn 

for export 

3,22,862 

868,248 

268,258 

1,26,302 

553,072 

481,444 

196, 727 

8.21, 766 

3,095,158 

10,100 

Pounds 

617,381 

.202,710 

1,274,400 

929,405 

1,473,140 

057,668 

96,150 

1,000 

10,080 

15,024 

50,000 

3,860 

41,895,774 

699,930 105,800 

16,381 I 

Butter culture 

- Butter Savor 

Citric acid 

Colo 

Corn on 

Cottonseed flakes 

Cottonseed 

Cottonseed destine 

Derivative of glycerine 

Diac= 

Lecithhi. 

Milk 

Mdnostearine 

- Repub. 

1,811 

10,398 

1,828 

42,792 

8,160,677 

50,539 

211,20.676 

2,104 

%NB 

12,494 

626,516 

92.811. 562 

40% 26 

1,0 29,935 

Neutral lard_ 

Oleo oil 

Oleo stentre 

Oleo stock 

Peanut oil 

Salt 

Soda (benzoate 

Soya bean on 

Soya bean stearin° 

Soya Hakes 

Tallow 

Vitamin concentrate 

TotaL 

 203,93% 82 

%NI 92 

4,591,019 tam one 

13,92447 

17,125,474 

367.773 

10,930 

21,799 

a 075 

107,216 

___ 

26.902483 

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

1946, by collection districts 

District On hand 

Inly 1, 1946 Produced 

, 

Withbtratawnid &strayed 

On hand 

Toes .. 

Alabaina 

Georgia 

Maryland 

Total 

Pounds 

30,412 

2,817 

1,536 

Pounds 

901,628 

768,012 

86476 

Pounds 

867,806 

786,590 

82,884 

Pounds lig 

70785 1,751,118 6737,E 84,22 

TABLE 35.-Summary of product'on and tax-paid withdrawals of renovated butter, 

years ended June SO, 1987 to 1946 

Year . Produced Withdrawn 

tax-paid Yeas 

produced Withdrawn 

tax-paid 

He_ 

1938 

1989 

1990 

1941 

Pounds 

2,737,181 

2,435,499 

2,904117 

2,708.852 

2, 783, 509 

'@ 

• 

aavrefor 

NO 

1943 

1944 

1945 

1946 

Pound* 

3,480,555 33,443.368 : 3,144,209 3,173,829 1,751,116 

1 

Tral;t4 

aew 

Tenn 36.-Producl'on, impartation, and withdrawals of playing cards, by months, 

year ended June 30, 1946 

Month On hand 

July 1,195 Produced 

Withdrawn 

tax-Mdd 

With11 i41 

On hand. 

June 30, 

NO 

°V .NA ilmApg 

drawn 

for export 

"ads Packe 

10,824,651 1,401,187 

1,458,659 

1,449,849 

1,677,908 

■ 4 

1,047,275 

929,041 

■ 

 __ 92,778 

1,182,656 

016,025 

4147,832 

1,221,017 

1,209,814 

4824661 30,633,338 6292 75,291,456 14,56601 1,534,448 72 10,073,329 

Pounds 

13,488 

12,114 

4,256 

8,214 

15,775 

8,591 

8,847 

1,23 

12,578 

10,02 

7, 342 

3,069 

5,152 

156 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 40.-Production: Undenatured ethyl alcohol produced by industrial alcohol' plants, and spirits and unfinished spirits produced by registered distilleries, by 

States, fiscal year 1948 

(Proof gallons] 

Production 

Net pr State

t

o 

ale . 

Unfinished duction a aloehol I Spirita ' spirits Mtal 

a I 

ilas 

- NflI AXMA. 

E E 93

A

A 11111 iA IMA A A IAEA 

R WOW it % igtd 

gg far-rge g ..r

eg 

sio, ass 852, 738 gq

0

01044

Vg

di

gK

OW

O

OG 

, 52,502 54,447 50,717 

210,877 16,881 

294, 819 84,306 298,581 28,518 

s 

gissde gait: .44 MAirga g 

826 

801 

12,283,208

807 7,387,054 ' - 3583,, 764 

14,854, 753 8,161,720

. 6,423,715 

' 

15,471 187 

7- 

17,590,797 4,015,488 . 1,280,812 

366,691 1,199, 760 

11,896,146 882,905 •. 6 424,162 

2,628,932 -' 483,601 13,297 

5,473,756 1,879,177 

- 23,881 8,388 ' 12'980 

375,982 184,839 

753,224 1,023,178 

3,452,449 1,990,846 1,228,659 3,465,050 8,558,308 901,333 12,776,496 438,261 6,852,472 109,987 - 6,176 68,219 

308,02 

108, 

SgftiNgRMIUMNAMIgliO313E 

Pgna

laidAlle

tigfgairs

ielng s 41,=!rge 

F.7g s Qr g"1 

ass, no, ass os, am, sa or, sok ow 469,410,619 26,992,03 442,417,716 

BOB footnote 1, table 39. 

- a gee footnote 2, table 89. 

Latoptirti CObilatitsioNidt iiie ibrambrez. iivntito 1 7 

TABLE) 41.-Withdrawals: l Undenatured ethyl alcohol' and spirits, by months, *ea 

year /948- 

[Proof gallons] 

Month 

Tax-paid withdrawals 

Tax-free 

withdrawals 

For use of 

the United 

States 

Ethyl alcohol Spirits Total Ethyl aloohol 

July 

August September 

October 

November 

December 

ary 

?

Janu

Larch 

April 

/y r June 

Total 

- 

3,396 688 

3,103,240 

3,266 683 

4,168, 241 

4, 469,264 

8,022,970 

5,118,10 

4, 276,044 4, Ng, 994 

441 ,0,694 

3, Oak On 

3, 579, 244 

3,683,990 

4,007,401 

4,723, 067 

6 961,911 

5,098,125 

4, 949, 674 

4,178,409 

4, 572,890 

8, 597,347 

4,1, 690 

4, 0 682,097 

8 622, 946 

7,083,876 

7,110,841 

8,003,750 

10,136 152- 

9,557,389 

7,472,644 , 

9,296 631 

6 848,04 

9,173.341 

8, 823,384- 

8,648,074 

8, 202,189 

416567 

6152,122 

96 118 

108,544 

28,619 

4640 

-1,085 

A 

6,8 83, g 

16,1Z 

$4,794 

47, 263,159 54,989,546 103 252,705 4 12, 886698 

Month 

i 

Tax-free withdrawals-Continued 

(Fraud 

total 

' 

For hospital, scionUlla and 

educetional use 

For export 

Used for 

denaturation 3 

Total 

Ethyl 

alcohol 

Ethyl 

alcohol 

Jul A ugyust 

'September 

October 

November 7 

December 

January 

February 

March 

A 

PlAt3iv33nA5 

.45501650141 

22,816 

94, 927 

11,949 

37,397 

17,158 26, 672 

38, 255 

40,05 

- 187,084 

107,887 

30,679 

22,698 

NIMPOlgiEtiE 

giftgtglioggg 

0,660,848 

84,687,241 

48, 967, 708 

36 884,90 

21,1371 

29,330,20 24,811,857 26908,846 18,968,014 ,443 24,994,982 25,912,178 22, 098,274 

. 

I 

tt

111301i1g1R5 

edlggggdgi# 

_ Total 2, 227,515 a 826 083 393, as, soo moo, 378, 422 511,629,127 

1 Represents withdrawals of ethyl alcohol from industrial alcoho plants and Industrialalcoholbondedware. 

houses, and spirits from registered distilleries and internal revenue bonded warehouses. 

a Represents products withdrawn as alcohol, whether originally produced as alcohol, spirits, or unfinished 

spirits. 

In addition, as alcohol, whether originally produced as alcohol spirits, irits, at =finished spirits. ion, 1,1491% ' a Represents all products used for denaturation which weraregarded, upon receipt at denaturing 

proof-gallons of rum were used for denaturation at disthlay denaturing bonded warehouses. 

4 Includes 131,231 proof gallons of spirits. was 

a Includes 415,182 proof gallons of spirits. 1•111P, 

4 Includes 180,108 coot gallons for beverage Purposes, so,oso proof gallons for medicinal me, end 666 proof 

gallons for Indueuti use in Puerto Rico. 
Arisorta 

California 

Colorado 

Connectient 

Georgia 

Hawaii 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Missouri 

Nebraska 

New Hampshire 

New Iersey 

New York 

Ohio 

Pennsylvania 

Puerto Rioo 

South Dakota 

Texas 

Vermont 

/Vi 

W■restil

rginia

itiCti a 

WIscxmlin 

Total 

For use of ' 

the United 

States 

158 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

'Linz 42.-Withdrawals: Undgnatured ethyl alcohol' and spirits, by States, 

fiscal year 1948 

[Proof gallons] 

Tax-paid withdrawals 

State 

Ethyl alcohol 

2, 236, 571 

117, 340 

2 

340, 216 

2,980, 460 

247,852 

114, 620 

54, 969, 546 

For footnotes, see p. 159. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 159 

TABLE 42. Withdrawals: 1 Undenatured ethyl alcohol' and spirits, by States, 

fiscal year 1946-Continued 

Tax-free withdrawals-Continued 

For hospital, scienState tine, and 

educeFor export 

Used for 

Grand 

total 

•ional use denature- Total. 

lion' 

Ethyl 

alcohol 

Ethyl 

alcohol 

C"5"14 INIVI

ERN

M, 

14 ES

UP FPF r a 

106, 270 

180,005 1,472 6,983,261 12,255,918 10,366, 186 

17,008 17,808 28,692 

117,390 

925 

4,861 7,027 12,277 111,

4,

964 

242,617 12,080, 555 12,369,061 25,536,705 

65,670 415,182 31, 733, 512 32,312,447 49,644,261 

1 858 063 

1, 740,178 

5,913 17, 210, 547 17,216,464 31, 021, 879 

190, 213 _158,107 64,120, 538 61,401, 538 62,778,865 

341,121 622 26,629,878 27,459, 700 35,884,844 

196,653 7,286,215 7,537,553 10,432,069 

96,075 97,950 896,616 

65,122 

88,765 133,846 223,247 947,492 

2,980,460 

295,509 

413,705 4,329 33, 206,682 33,627,277 35,019,322 

1, 771, 171 1,771,171 3,308,368 

166, 263 11, 154 177,908 7,457,356 

173,330 46,376 63,640,776 63,986,327 9,928, 745 

1,060 1, 502,934 6 1,685,315 1,685,315 

30,298 30,293 98,877 

23,056, 547 23,055,547 23,055,653 

297,862 

32,390 32,390 32,390 

3,825 

- 1,006 113, 462, 902 113, 501,191 113, 517,939 

44,270 560,772. 605,042 736,552 

2, 227, 515 8 626, PEG 393, 458, 501) 2 909, 376, 422 511, 6W, 127 

I See footnote 1, table 41. 

2 See footnote 2, table 41. 

• Sea footnote 3, table 41. • 

Includes 116,031 proof gallons of spirits in Maryland and 15,200 proof gallons in Massachusetts. 

• Includes 415,182 proof gallons of spirits in Indiana. 

• See footnote 6, table 41. 

Tax-free 

withdrawals 

Spirits Ethyl alcohol 

47, 263,159 

99, 687 

4, 939,912 

8,817,974 

1,853,956 

1,740,178 

1,231,661 

1, 29, 716 

706, 568 

358,420 

98,249 

102, 252, 706 

106,270 

3,810,267 

10,884 

117,340 

4,925 

99, 687 

13, 167,644 

17,231,819 

1,858, 663 

1,790,178 

13,805415 

1,877,329 

8,405,144 

2,894 516 

798

,

,665 

66,122 

, 724,245 

2,980,460 

295,509 

1, 392,045 

1, 537,197 

7,279,448 

21,992,918 

+12,882,598 
160 REPORT` OF COMMEISIONEll OF INTERNAL 12ET$111710 

TABLE 43.--Stocks: Undettatured ethyl alcohol, SPiritn, andlitAfitiland:SPiritits by States, June 30, 1946 

' (Proof gallonsi 

State 

Ethyl alcohol 

Spirits in 

internal 

revenue 

bonded 

Va 

0,5 1 ° 

b.1 it 

DonatorMg plants' Tota l 

warehouses 

675,886 

9,399 

2,802,686 278,522 

9399 

1.439, 137 2,930 

lirEtEggliGUA

NIMMainnlligN 

rgsfV4

06(

0

40to

Wegtflu

gle 

4 edEt a-7 e 471. "Tet , 

68,776 

33,777 

157,449 157,449 

72,075 - 

3,671,668 53,900 X3,725,568 4,684,367 81,138 

7, M4, 780 81,899 7,486, 674 5,262,880 1,748 

2A4, 156 294,156 10,764 

59,941 59,941 

385,408 5,088,124 6,073,532 4435,626 47,715 

1,207,838 103, 782 1,311,620 94,697 

62,92 62, 792 

1,991,3

7

03 2, e18, aia 4,106,386 4, 593, 753 22, 985 332, 588 32a, sea M7,738 29,062 

- 19,279 19,279 4, 401 

3, 717 

102,012 102,012 144 015 

594, MO 890.700 

91,794 

2,693,325 10,098 % 803, 923 30%583 

113,976 113,975 85,734 

807,280 507,260 254, 757 ______ 

13,296. BOO id, 236, on AM, 712 6. 108,0N 499,478 917,542 1,417,020 

5,033 

2, 795,117 2, 795,117 

31,090 81,090 

15,863 

53,854 53,854 

682,942 46, 216,071 44899,013 

40,907 40, 907.. 37,281 

37,013,835 73, 525,152 110, 538, 987 29, 995, 762 135, 674 190, 670,923 

I Represents all =denatured_ product; at denaturing_ plants which were upon receipt at such 

plants, es alcohol, whether originanY produced as alcohol, spirits, m =eW W spirits. 

!IMPORT OF COMMISSIONillt or Tionnting. movistrwe 161 

M. ETHYL ALCOHOL 

(Relates to ethyl alcohol Prodused by bw1 46471111alcohol ISEMM 

TABLE 44.-Materials:' Used at industrial alcohol plants in production of uncle- 

. natured ethyl alcohol, by kinds and by months, fiscal year 1946 

Month 

- Orahraml grain products 

Corn Malt Wheat Sorghum 

 grain Other 

Fount Pounds 

17,829,859 196,625,694 

4,535,303 288,942,135 

2,827,119 114,337,841 

3, 004, 30D 24,515,015 

28,485,086 883,799 

i. 10 

22,031,014 6,017,670 

28,083,977 14,294,385 

25,70,858 35,672,873 

23,

8

802,919 3,661,553 

1,9060,976 

,991 

79 

157,

, 

 806 

37516 

3,748,874 58,583 

I 173,415,276 134,891,901 *657,274770 1230,772,1E6 1 67,097,987 

Potatoes and Products 

Month palm° products Molasses MS 

3111Phate 

used 1 re. 

ditill:ion 

Other materiale 

Pounds Gallons Gallons Proof Onlians Gams 

ABVIENIMAE 

' 1041eggiging la,44erecsemme‘s.:s 

July 12,247,018 8,620,104 1,171,898 11,732,770 

August 12,207,572 7,484,923 1,834981 16,11,807 

12,

6

943,313 September 13,617,588 6,719,787 1,294,564 

October 9,578,701 13,415, 991 8,381, 207 2,310,949 14,816,397 

November 60,254484 8,604,612 9,17%497 654,608 14,299,165 

December 17,982,471 6,82% 318 9,94077 1,879,872 10,032,584 

January 82,980 7,387,654 9,107,939 1,793,510 11,730,883 

February 5,548,470 6,974,516 1,218,161 10,778,744 

March 3,628,280 8,549,158 10, 222,607 1,898, 675 12,142,078 

ril . 41,157,709 8,253,436 9,781,438 1,525,467 12,163,021 

May 17,312,058 7,972,325 9,198,139 4,125,759 13,656,329 

June 129,939,516 4,661,891 8,7M, 517 4,623,947 14,844 752 

Total 5 279,943,199 109,258, 237 108,306,591 24,137,386 1156,258,823 6 87,444,843 

I For those plants in which ethyl alcohol is a by-product of the butyl process, only the estimated amounts 

of material allocable to ethyl alcohol have been included. 

*Includes 10,511,648 pounds of cora"mud. 

*Includes 2&212,959 pounds-of wheat dour and 1,143,614 pounds of wheat bran. 

4 Includes 46,153,122 pounds of sorghum grain dour. 

• Represents 38,954,475 pounds of oats. 18,921,436 pounds of rye 120,000 pounds of rYe nous,Misitra 

..pounds of barley, 4,562,430 pounds of barley grits, 1,373,226 pounds of starch, 685,980 pounds of oatmeal, 

re,fedupreegs1,529 of sito po ce,siendstal orpotriotounmel deaof millet seed. 

, 

V Represents 144,685,6E0 gallons of sulphite 11 nor!, 5,610,388 gallons of whey, 2,373,810 gallons ofg-a= 

apple Juice, 1,985,159 gallons of wide alcohols , 580,524 gallons of potato slurry, and 23,292 

of citrus waste concentrate." • 

1 Represents 87,416,926 pounds of cellulose pulp and chemical mixtures, 22,858 Pounds of malt sirup, and . 

 5462 Bounds of corn sager by-product. - , 

214952 goons of awns acetone, M67 lons of • corn sugar Vrproduet, 147,174,952 pounds of corn. - 01% - Non.-In addition to the materials repeta above, So,272,711 gallons of molesses,811,600 galloneof:wout 

583 pounds of potato meal, 2,778,818 ds of sorghumgrain, 832,758 poua of wheat Sour, E16,172 

of wheat bran, and 1,257,1M of malt were used at WS, W aloohol plants in the pnxluation 

of-products other than ethyl alconol. 

- . ..

• 
21,681,756 

22,696, 650 

24 634 665

14 902,2 18 

19,474, 751 

18, 599,677 

'49,609,922 

45,439,611 

33,351, 754 

24, 451, 609 

21,654 756 21,990,690 

162 'REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 45.-Materials: Used at industrial alcohol plants in production of unclenatured ethyl alcohol, by kinds and by States, fiscal year 1946 • 

State 

Grain and grain products 

Corn Malt Wheat 

• 

Sorghum grain Other 

Pounds Pounds Pounds Pounds Pounds 

California 194,170 1,804,571 44,571 Hawaii 

/Muds 21, 128, 292 17,974 88,282 423,322 

Indiana 

Iowa 1, 507, 078 11,444,000 35, 487,976 24,691,420 

Kansas 4,346,020 3,618,030 15, 288,725 12, 535,36 

Kentucky 326,003 2, 824, MO 

Louisiana 1,490,828 13,956,353 

Maine 

Maryland 3, 014, 225 33. MR 937 3,084, 207 

Massachusetts 1,721,920 20,910, 766 

Missouri 11, 186,337 11, 643, 907 90,937,239 296,180 2, 849. 236 

Nebraska_ 90, 735, 537 26,622, 602 107, 637, 798 19,923,590 5,991,898 

New Jersey 7, 593,948 86, 308, 930 

New York 2, 747, 237 19,314, 700 3, 844,004 

Ohio 249,592 1,900,408 

Puer

Penns 

 Rico 

ylvania 

to 

40,363,801 63,193,488 224, 586, 731 , 164,172,907 58, 234, 729 

South Dakota 4,148,211 1,014,906 4,787,041 . 8, 064 

Texas 

Virginia 

Washington 

West Virginia 

Wisconsin 

Total 11173,415,276 36891,901 " 657, 274, 770 1 230,772,516 '67,097,967 

'Potatoes Products . 

State and potato Molasses Ethyl used In re- Other materials 

products " sulphate distillation 

' Pounds Gallon. Gallons Proof gallons Gallons Pounds 

California 10,482, 231 154,239 

Hawaii 62,419 4 2,373,810 

Illinois 16,649 

Indiana 17,189,800 4,869,589 , 

Iowa. 110,948,065 517 

Kansas 908,367 3 580, 524 

KentuckY 130,304 

Louisiana 627, 763 45,323,404 27,492,127 1, 19% 260 423, BB 

Maine 5,450,285 522, 858 

Maryland 16,169, 927 7,814,962 

Massachusetts 3.925,716 

Missouri * 5,304, 488 

Nebraska 45, 611,652 1, Q23,173 

New Jersey 15, 291,068 1, 228, 659 7 155,196 

New York 248,891 

Ohio 899125 

Pennsylvania 117,305, 444 11, 918, 612 5,852,

, 

 472 

Puerto Rico 5,813,841 

South Dakota 

Pens 20,947, 864 

Virginia 9 87, 416, 923 

Washington 014 685, 650 

Wen Virginia 37,676,600 7 1

9,

,829,963 

Wisconsin 5,979 58,219 6 305,900 11 5,062 

Total 279, 1/43, 199 109,251 137 103,306,391 24,137,386 154 258, 873 87, 444,843 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 163 

TABLE 45. Materials: Used at industrial alcohol plants in the production of undenatured ethyl alcohol, by kinds, and quantities of undenatured ethyl alcohol produced 

therefrom, fiscal year 1946 

• 

Kind of material 

ak 

Quantity used Ethyl alcoho produced 

Amount Unit Proof 

gallons 

Per cent 

of total 

Ethyl sulphate 

(Dan and grain products 1 

Molasses 1 

Products used in redistillation 

Potatoes and potato products 1 

Sulphite liquors 

Mixtures: 

Crude alcohols mixtures 

Cellulose pulp and chemical mixtures 

Pineapple Juice r 

Whey 

Citrus waste concentrate 

Corn sugar by-product 

Other mixtures: 

Potatoes and potato products 

Grain and grain products 

Molaesea 

Pineapple Juice 

Total 

Cellulose pulp, chemical and crude alcohols 

10%306, 391 

1, 254, 451,951 

109, 248, 839 

24137, 186 

198,673, 847 

144, 685, MO 

1,985, 159 

87,416,923 

2, 357,630 

5,810,388 38

23,292 

5,062 

40,924,938 

9,013,376 

9,398 

14 180 

Gallons 

Pounds 

Gallons 

Proof gallons 

Pounds 

Gallons 

Gallons 

Pounds 

Gallons 

Gallons 

Gallons 

Pounds 

Pounds 

Pounds 

Gallons 

Gallons 

127, 507, 553 

104,962,887 

87,118,420 

23,691, 664 

l 3,771,694 

2, 834 584 

1,953, 634 

249,550 

11,778 

57 

 1,284,168 

136,378 

 36.07 

29.69 

24,64 

6.70 

1.07 

-80 

.55 

.07 

.91 

(7) 

.36 

353,524,348 100.00 

1 Additional amounts used In combination wi h other materials included unde "other mixtures." 

• 13...A.../1 frown Inwalicka onnololino nrinelnally of potatoes. but including small Quantities of grains and 

other materials. 

Less than 0.01 per cent. 

TABLE 47.-Summary: Production, withdrawals, and stocks of undenatured ethyl 

alcohol,' by months, fiscal -year 1946 

(Proof gallons] 

Withdrawals 

Tax-free 

For use of the 

United States 

• 

July 

August 

September 

October 

November 

December 

January 

Febrtuu7 

march 

May 

June 

• 

Month Production 

Tax-paid 

Used for denaturation 

3,399,686 

3, 103, 240 

\ 3, 283, 683 

4, 168,291 

4,459,264 

3,022,970 

5,118,122 

4,276,044 

4,578,994 

4, 10 694 

3, 

4

805,

, 

 977 

3, 579, 244 

48, 026, 531 

59,233,305 

48,664 283 

35,514, 723 

24,070,421 

22, 651,973 

21,393, 241 

72A96 

22, IBA 178

7 

24, 612, 498 

25,042,685 

22,833,695 

416, 557 

5, 020, 891 

98,113 

104 544 

28,619 

93, 544 

-1,085 

33,530 

4 863,786 

64 728 

15, 846 

34,794 

329,386,962 47,263,158 393, 454100 12, 751,367 t For those plants in which ethyl alcohol is a by-product of the butyl process, only the estimated amounts 

, of materials allocable to ethyl alcohol have been included. 

1 Pineapple Juice. 1 Potato slurry. 7 Citrus waste consent ate. Malt sirup. 

6 Whii. 

ite liquors. 

1Crude alcohols mixtures. • Cellulose pulp and chemical mixtures. 

* Sul a A corn-sugar by-product. 11 Includes 10,511,648 pounds of corn meal. 

u In udes 253,212,959 pounds of wheat floor and 1,143,614 pounds of wheat bran. 

it Includes 46,153,122 pounds of sorghum grain flour. 

A Represents 38,954,475 pounds of oats, 13,921,426 pounds of rye, 120,000 pounds of rye flour, 6,155,139 

pound p

of 

 ds 

barlri,56 ey, 42,930 

6

pounds of barley 

s f lemill 

gri 1,373,226 pounds of starch, 685,980 pounds of oatmeal, 

678,642 oun of ce, and 46,660 poundet

ts, 

 seed. 

Ncsra.-In addition to the materials reported above, 30,272,711 gallons of molasses, 811,600 gallons of 

whey, 213,952 gallon? of crude acetone, 3,667 gallons of a corn sugar by-product, 147,774,952 pounds of corn, 

63,833,583 pounds wheattao meal, 2,776,818 pounds of sorghum grain, 832,

du

758 pounds of wheat flour, 

266,172 pounds of br

t

an, and 1,257,128 pounds of malt were uaad at industrial hol alco plants in the 

Production of products other than ethyl alcohol. 

Total 

• 
Fiscal year ended Arne 30 

Tax-free Production 

Withdrawals 

Tax-paid 

Used for denaturation I For weof the 

United States 

186,103,682 

180, 645,93) 

196,126,06 

228,131,228 

231,033, 858 

201,017, 546 

243.727,756 

292,846,417 

• 424,804,091 

' 447,736,568 

' 636,575,216 

' 683, 431,544 

32%886,962 

16,14114 

16,990,972 

4052.532 

32,28%650 

,28, 976,809 

22,14969 

24,344,306 

27,886,598 

24,932,840 

4875,841 

6,178,098 

27,836, 574 

47,263459 

137,416,765 

168,009, 788 

172, 478,748 

179,824,373 

164,263,210 

175,644,641 

223,3217704 

274,887,261 

374,760,259 

401 30%779 

973,83%666 

971,446,910 

EA 858,40 

MAO 

852,615 

99%734 

1,041,828. 

950, We 

1,057,712 

1, 224,604 

344 005 -

43, 310, 836 

103, 128. 780 

14897,846 

111,21%119 

12,751,867 

1 

1937 

1938 

1939 

1940 

1941 

1912 

194$ 

1044 

1945 

1948 

";. Jrcirfer-ret.47,7 

164 REPORT or COMMISSIONER OF INTERNAL REVENIDO 

TABLE 47.-Butritnary: Production, withdrawals, and:stocks of undenatured ethyl 

alcohol,' by months, fiscal year 1946-Continued , 

[Proof gallons] 

Month 

Withdrawals-Continued 

Stocks end 

of month Tax-free-Contbmed 

Grand total 

Other Total 

awry 198,113 68,639,201 72,038,887 134,913,081 

187,077 64,441,273 67,544,513 140,684, 515 

ber 190,926 48,957,321 52,238,004 139, 571,427 

October 205,0117 35,828,354 39,996,595 131,165,472 

November 196,001 24.296,041 28,74305 127,648,538 

December 186,827 22,882,344 25, 905, 314 127,44700 

January 241,335 21,633, 491 26, 751, 613 122,890,779 

February 187,632 18,947, 129 23, 223,173 123,774,393 

Maroh 276,336 29,245,24 33,824,293 121,622,095 

A 286,923 24,968,149 29,378,843 118, 419,883 

a 24102 25,894,133 29,760,110 113, 110,353 

June 229,785 23,098,274 28,677, 518 110, 54987 

Total 6 %64142 44830,009 436,093,168 110,538,987 

I R to production at industrial alcohol plants, withdrawals from lhdustrlal alcohol plants and in- 

, dm atm I bonded warehouses, and tacks at industrial alcohol bonded warehouses and denaturing 

plants. 

I Represents 2,227,515 proof gallons withdrawn for hospital, scientific, and educational use; 210,931 proof 

. , gallon for export; and 130,102 f gallons for beveragepurposes, 50,959 proof gallons for Medic MW use, and - . 685 proof gallons for Indus use in Puerto RIM 

TABLE 48.-Summary: Production, withdrawals, losses, and stocks of undenatured 

ethyl alcohol,' and premises operated, by States, fiscal year 1946 

[Proof gallons] 

State 

- Withdrawals , 

Tax-paid 

Production 

Tax-free 

Used!or de- 

„oration For tsoot the United 

States 

Other 

. 

1,573,696 6,983,261 5,091,180 

MBE il lRHO111 41:74P NI- 14st 1 04 " 

10,884 800 

99,687 7,027 399 

4,939,912 12,080, 555 45,889 

8,817,974 $1,733,512 98,083 

1,858,986 

1,740,178 

1,231,661 17,214547 4 

1,243,716 54,120,588 6,982,678 

706,568 26,629,878 372,048 

858,420 7,283,215 41,485 

is, 249 1,875 

340,216 133,846 636 

4,990,460 

928,308 33,206,682 - 2,666 

163,186 1,771,171 

6,575,186 11,154 501 

13, 857, 099 . 63,640,778 125,845 

1,502,434 95 

203,684 30,293 

6 23,065,547 

8%390 

16243 113;482,902 37,233 

16.990 580,772 

84386,967 47,283,159 893,458,500 12, 761,367 '2,820,142 

For footnote", see p. 165. 

REFOR:P OF CODAMISSiONER OF tNtERNAL REVENUE 165 

TABLE 48.-Summary: Production, withdrawals, lows, and stools of londmonored 

ethyl alcohol,' and premises operated, by States, fiscal year 1946-Continued 

[Proof galloon] 

Withdrawals-Oonttoued 

a 

Number of premises 

operated • 

Losses In . 

Tax-freeClontimied 

Grand total 

Industrial 

alcohol 

Mrs 

State 

InthIsttlal skohol 

bonded 

warehouses 

Stocks, June 

30 

Total 

plants 

12,252, 918 3,278, 522 

OM .MItag nNW. 01,M MV. 10. 10(...M . 

17,808 9,399 

12,277 167,449 

12, 369, 061 3, 725,566 

31,897,265 7,488,674 

244,156 

59,941 

17,216,461 5,073,682 

61,401, 54 1,311, 620 

62,792 

27,943,669 4,106,386 

7,529.358 332,588 

97,950 

O 

19,279 

E

223,247 102,012 

a 

E J 

-594,706 

88,627,777 2, 003,422 

1,771,171 113, 975 

177,903 507.250 

68, 886,327 28,54712 

1,685,315 1,417,020 

30,293 

28.056,547 2,195, 117 

32,390 31.090 

63,864 

113,501,191 46,890.013 

4105, Mit 4%907 

408,830,009 gamma 41,183,881- 110,538,987 48 90 

I See footnote 1, table 47. 

Ilepresents number operated during any part of the year. 

I See footnote 2, table 47. 

In addition, losses in denaturing plants amounted to 999.4861nnof gallons. 

TABLE 49.-SUMMary: Production, withdrawals, losses, and MO 

16 ethyl alcohol, fiscal years 1914-1946, Inclusive 

Proof gallons] 

• 

For footnotes, see p. 166. 

s of undenatured 
Total 

5,214,072 

5,606,081 

6,058,296 

4,047,764 

1,736,218 

1,475,065 

944, 988 

415,130 

123,005 

80,899 

398,643 

1,018,994 

27,118,835 

Amount 

81,588 

730,366 

31,150 

17,065 

38,109 

226,685 

1,617,407 

4, 575 

4,722,015 

48,444 

26086 

702 

9,715 

1,122 

13,662 

• 

166 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 49.-Summary: Production, withdrawals, losses, and stocks of undenatured 

ethyl alcohol, fiscal years 1984-1946, inclusive-Continued 

[Proof gallons] 

Fiscal year ended June 30 

Withdrawals-Continued 

Losses in 

industrial 

alcohol 

bonded 

Stocks Tax-free-Continued June 30 

Grand total warehouses, 

Other s Total 

1,787,340 139,997, 908 156. 152, 522 

ifiiiElARA*331 tilglaWa55 

27, 970, 640 

2,242386 166,101,787 183,096,759 25,252,766 

2,41% 788 175,888,268 199,938,800 21,300,340 

2, 584,972 182,931,173 216,220,823 28,464,541 

2,887,989 187,901,959 . 196,878, 568 32,046,632 

2,876 176 179, 580, 529 231, 731,498 80,880,351 

2,930,214 227,476,422 261,836 728 21, 798, 554 

3, 065, NB 281,838, 572 300, 505,095 10,392,352 

3,063,962 421, 146 546 446,076,886 29,014, 265 

2,119,088 513,647,656 519, 222,997 212, 926 266 

2,340,431 1,008,177,833 1, 104, 356,531 127,919, 587 

2,205,138 1,084,862,187 1, 112,698,741 143,639,094 

2,620,142 406 830,009 456,093,168 110,538,987 

I Represents withdrawals for denaturation 1934 through 1941. For 1942 through 1946 represents all products 

used for denaturation which were regarded, upon receipt at denaturing plants, as alcohol, whether originally 

produced as alcohol by industrial alcohol plants or as spirits or unfinished spirits by registered distilleries. 

Represents withdrawals for hospital, scientific, and educational one, for export, and in Puerto Rico for 

medicinal, beverage, and industrial use. 

Exclusive of losses in denaturing plants. 

Represents stocks in industrial alcohol bonded warehouses and for 1042 through 1946 includes stocks at 

denaturingplant& 

3 Represents gross production. Net production for such years-that is the gross production minus products used in mfttillation-was 419,586,598 proof gallons for 1942, 364,696976 proof gallons for 1943, 590,929,015 

proof *aliens for 1944, and 850,089,874 proof gallons for 1945. 

IV. DENATURED ALCOHOL AND DENATURED RUM 

(Relates to denatured alcohol produced by d

en bonded 

g plants and denatured rum produced by distillery 

denaturing warehouses) 

TABLE 50.-Production: Completely and specially denatured alcohol, by months, 

fiscal year 1946 

mine gallons] 

Month Completely 

denatur 

Specially 

denatured Total 

July 

August 

September 

October 

November 

December 

January 

February 

March 

pay 

June 

Total 

4, 752, 786 

5,285,149 

6,252,423 

3,727,418 

1.671,128 

1,475,256 

934,630 

406,019 

134,336 

81,013 

418, 286 

1,006,296 

31,834,819 

26,633,833 

20,292,145 

15, 533,154 

11,887,084 

• 10,816, 760 

10,680,408 

9, 729, 736 

11,781,891 

13, 179,822 

18,433.511 

11,375,480 

36587,405 

31,918,982 

28, 514, 588 

19, 260, 772 

13,058, 210 

12,292,016 

11, 614,798 

10,135,755 

11,896,227 

13,260,834 

18. 896 62Z 12,881.776 

26,144,437 186,657,673 213.802,110 

RT OF OOMMISSIONER OF TNTERNAL mops 167 

TABLE 51 Withdrawals: Completely denatured alcohol, by formulas and by months, 

fiscal year 11146 

[Wine gallons] 

Formula' 

Month 

5,207,167 1,095 5,810 

5,699,831 4,316 1,934 

8,041,064 12,314 4,918 

4,031,793 14,119 1,852 

1,701,011 24,998 209 

1,447,552 23,524 

10, 

3,989 

746 515 15,727 188, 726 

221,410 9,401 114,319 

110, 518 4,374 8, 113 

74, 558 1,883 4,278 

968,473 ;', 539 21.t 540 1,000,915 

26 614,807 117,348 386, 880 

Informatkm relative to the composition of these formulas will be found in the Append Treasury 

ix to Regu

epartment,

lations 

No. 8, "Formulae for Completely and Specially Denatured Alcoho " (revised 19 D 

Bureau of Internal Revenue. 

TABLE 

52.-Withdrateals: Specially denatured alcohol, by formulas, fiscal year 1946 

[Wine gallons] 

Formula ' Amount FOTTRILI Amount Formula 

1 24,027,275 23-H 2,407,933 38 

8 20,265,094 25 14,903 88-B 

.2- 

3-A 4,432, 478 25-A 83, 209 88-0 

3- B 6,354 27 4%740 r9_., 

4 842,120 27-A 

6-A 33, 706 27-B 87,080 89-B 

6-B 46,940 28 11 39-C 

2-A 851,488 28-A 16,878 39-D 

1 

13-A 859,486 29 123,008,751 49 

17 - 778,935 30 1,352,808 40-A 

702 35 

Is 2, Mt 508 31-A 947 42 

19 64,378 82 1'12 146 

20 7, 293 33 

22 

44,589 46 

6,11 

23-A 879,971 35-A 6,117,001 47 

23-E 92 36 9,828 

Total 197, 554,311 79,8 

23-F 52 37 838 

23-11 4,201 87-A 3, MO 

I Information relative to the composition and authorized uses of these formulas will be found in the Appendix to Regulations No. 3, "Formulae for Completely and Specially Denatured Alcohol" (revised 1942), 

Treasury Department, Bureau of Internal Revenue. 

TABLE 53.-Withdrawals: Specially denatured akoho , by leading' formulas and by 

months, fiscal year 1946 

[Wine gallons] 

July 

29 

L 

2-B 

35-A 

40 

8-A 

18 

23-11 

39-0 

ao 

2S-A 

37 

13-A 

17 

38-B 

12-A 

3943 

Other 

31,676,188 

July 

AWLS September 

October 

November 

December 

January 

February 

March 

Apri 

May 

June 

Total 

Total 

Formula 

23,212,166 

2,074,001 

3,37% 338 

417,691 

389,007 

491,480 

296,211 

110,470 

583, 348 

84,193 

163,084 

109,702 

45, 508 

48,482 

60,683 

44,828 

62,885 

87,614 

14,229 

-67,348 

August September 

19,663,963 14,667,064 

1,892,727 1,679,748 

2,502,065 1,349, 171 

476, 101 922,466 

445,705 438,070 

370,187 223,538 

375,410 343,226 

110,241 191,313 

330,074 117,207 

136,160 109,839 

150,501 62,010 

100.162 116,064 

80,80 95,033 

77,1

9

91 42,244 

60,967 47,219 

7%341 89,49 

42,181 ao, 

52,959 49,351 

111, 195 29,324 

91,92 46,962 

27,028,082 20,038,168 

October November December 

9,066 753 

2035, 700 

1,429, 515 

436,536 

431,514 

267,848 

222, 638 

184,649 

65,170 

123,792 

80,665 

92886 

108, 777 

106,409 

65,413 

84,429 

42,407 

51,893 

17,453 

9,173 

14,954,918 

7,794,192 

2,140,001 

1,521,6000 

520,203 

428,962 

247,394 

140,033 

160,125 

46,713 

129, 230 

53,382 

64,489 

131,069 

53,682 

74,711 

44,805 

54,137 

66466 

15,178 

55,656 

13,725,887 

5,684. 153 

1,797, 222 

1,6(6,421 

659,544 

311,640 

225,707 

159,468 

184,380 

34,617 

114,818 

140, 248 

52,639 

42,082 

93, 397 

70,995 

58,891 

65,406 

37,499 

17,249 

39,579 

11,267,923 

For footnote, see p.168. 

720047-47-12 
Formula January February March April May Irmo Total 

7,872.601 

rE g E56111061611161g ggrOgg

iEl

g

alrgiggi 104444crita.44 - 

2,001,792 

1,530,825 

558,018 

421,183 

389,573 

168,084 

279,309 

■ ■ 

■ 

156,881 

120, 619 

04,818 

49, 523 

41419 88, 718- 

68,127 193, 237 

-24 2p3 

80. 586 

18,814 

45,781 

10,490,586 10, 486, 050 15,445,330 15,651,938 16,209,7 13,626,469 197, 554,311 

t Withdrawals for the year emeeding 100,000 wine gallons ranked in order of total withdrawals. 

TABLE 54.-Summary: Production, withdrawals, stocks, and losses of elenatUred 

alcohol, and denaturing plants operated, by State; fiscal year 1946 

[Wine gallons] 

Completely denatured Specially denatured 

State 

Frodueriel 

6, 767,148 

2,102,101 

8,792,410 

&614 ON 

3,931 

4, 248,100 

14865, 142 

4543, 188 24,363,662 

12, 5418, 284 

4880,404 

144 374 

16,024 285 

967 807 

il, P49 

27,434 627 

795. 2.54 

15,940 

12,175, 547 

16,080 

55,783,845 

573,310 

State 

Specially denatured-Continued 

Stocks 

June 30 I 

Total 

losses 

[ . ho 

Withdrawals 

For use of 

the United 

States 

Other Toted 

,. 3,449,258 

!

.'

/ 

 4c0 

7, 539 

4,275,913 

14,864,772 

9,163,903 

22,001,698 12, 544 013 

3,832 205 

172,166 

16,041, 220 

■ 

;1° 

;2 

960,451 

- 5,840 

28,594 304 

757,749 

15,040 

11,541,162 

14080 

68, 785, 12a 

560,931 

n4,749 197,390,662 197,554,811 8,919,656 296,816 

In addition to these states at denaturing plants, stocks held by bonded dealers are shown In table 56 

and stocks held by bonded manufacturers are shown in table 56. 

s Represents number operated during any part of the year. 

TABLE, 55.--Operations in specially denatured alcohol: By bonded dealers, by States, 

Meal year 1946 

Mine gallons] 

State ReoeiredI 

- 

Removed l 

.1 i 

For use of 

the United 

States 

Other Total 

7,984 

........ 

!Egg latO 

108 

!■■■ !Sag IVO 

r. ,71 

1E60 f<o z: 

1 

moE 

1,486,490 

486 

18,000,220 1,494 OM AMA 382 17,974,430 3,810 190,065 

Excludes Interdealer shipments. 

Represents operating during any part of the year. 

Withdrawals 

168 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 58.-Withdrawals: Specially denatuied akohoi, by leadingl formulai and by 

months, fiscal year 1948-Continued 

Mine gallons] 

REP9itT OF COMSTERIONER. OF INTERNAL REVENUE 169 

ABLE 54.-Summary: Production, withdrawals, stocks and losses of denatured 

akohol, and denaturing plants operated, by States, fu year 1948-Continued 

Wine gloom] 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 56.-Operations in specially denatured alcohol: By manufacturers, by States, 

fiscal year 1.946 

[Wire gallons] 

State Received RecoverM 

after see I 

Used In menulecturing (Including 

reeovered 

alcohol) 

Losses On hand 

June 30 

Number 

of menu. %tourers 

'

opwat 

ing 2 

Alabama 45,139 1,350,484 1,339,08 19 7,558 

W'

R N 4 MM:At ct- el$SVEd

aqpnr4-"-§"MnpRIRAF." PrZiaac 

Arizona '673 669 9 

Arkansas 83,182 77,366 15,444 

California 3,403,868 2,437,007 5,678,843 3,644 325,501 

Colorado ' 41,081 38,287 2 7,998 

Connecticut 889,571 178,658 1,014,090 1,446 78,169 

Delaware 331,246 931,466 1,254, 810 191 40,682 

District of Columbia_ 10,213 11, 252 2 975 

Florida 60, 778 37,020 97,014 807 7,699 

Georgia 106,846 17 107, 533 2 1,887 

Hawaii 7,853 7,677 3 101 

Idaho 75 80 18 

Illinois 5,844,130 1,036, 202 8,804,282 17,507 292,787 

Indiana 5,143,462 10,433,047 15,518,637 3,664 232,078 Iowa 805,252 315,119 6 7,587 

Kansas 

Kentucky 

55,212 

9,331,094 

314,883 

9,333,245 

420,469 

2, 5M 

10,415 

14,120 Louisuma 2,497,509 74,296 2,564, 501 10 56, 622 

Maine 2, 260 2,158 179 

Maryland 5,838,986 348,084 5,976,376 499 109,752 

Massachusetts 4,171, 594 4,246, 265 8,461,956 14,633 . 135,411 

Michigan 1, 708,627 1,484, 721 3,170,707 3,337 158, 422 

Minnesota 185,950 1,066,609 1,257,334 14 17,172 

Mississippi 144,776 7,627,290 7,768,375 90 8,010 

Missouri 2, 418, 725 2,978, 407 5 326,709 2,990 251,984 

Montana - 10 11 2 

Nebraska 2,650 2, 784 9 195 

Nevada 5 2 4 

New Hampshire 21,674 21, 729 112 

New Jersey 19,916,387 25,216,840 44,981,889 36,518 1,203, 760 

New Mexico 324 323 4 

New York I 6, 141, 510 11,941,388 17,520,332 4,743 413,827 

North Carolina 

North Dakota 

875,141 

32 

 0,123 995,0

37

33 20 

 

63,139 

5 

Ohio 1,389, 570 160,349 1,534,314 2,740 106,598 

Oregon

Oklahoma 49, 226 

086 

1,204,065 1, 211, 420 

21,308 

5,3315 

32 

8,644 

5,218 

Pennsylvania 26,871,

22,

507 15,033, 223 41,687,344 675 229, 120 

Puerto Rico 698,196 707,338 7, 740 

Rhode Island 38,914 6,538 26,074 2,373 

South Caroline 2,409 2,420 348 

South Dalcbta 123 57 76 

Tennessee 16, 072,230 597,836 15,528,443 3,193 3,642,924 

Texas 12, 809,026 72,586 12,859,235 4147 228,386 

Utah 5,896 5,714 4 502 

Vermont 

Virginia 349, 585 

697 

4, 104, 527 

714 

9,408,618 

5 

62 

ao 

59,719 

Washington 9,171 9,052 1,824 

West Virginia 89,058,503 38,406, 90 10810470 3 1,20,09 

Wisconsin 750,616 265,807 973,525 79 2&917 

Wyoming 55 54 17 

Total 197, 03, 824 129,077,449 325, 206,701 110,959 0,097, 977 4,239 

1 In some industries, where the denatured alcohol does not become a pert of the product, 4 Portioa lo recovered and reused. 

Represents number operating during any Part of the year. 

Includes 203,481 wine gallons recovered from solutions received containing specially denatured alcohol. 

Nova-During the year, 4,286,896 wine gallons were transferred for the use of the United States. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 171 

TABLE 57.-Summary: Production, withdrawals, and stocks of denatured alcohol, 

fiscal years 1934-1946, inclusive 

[Wine gallons] 

Fiscal year 

ended 

June 30 

Denaturing plants Specially denatured alcohol 

Completely denatured alcohol Specially denatured alcohol I Stocks June 30 

Product

' Zion 

Withdrawals Stocks 

June 30 

ProducHon 

With- Stocks, 

June 30 

Bonded 

dealers 

Manudrawals facturers 

1934 

1935 

27,174,311 

38,746,679 

28,443, 

38,050,5

0

2

8

5

7 748,967 

1,433,844 

55,067,092 

58,284,395 

54,739,827 

58,653,468 

777,674 

358,743 

492,881 

391,240 

2,637,211 

2,760,002 

1936 36,522,358 35,700,192 2,250,800 69, 955, 485 84,819,485 455,724 333,542 2,771,921 

1937 22,118,878 23,484,104 857,663 80,084,281 79,681,876 799, 468 34,9789 3, 369, 803 

19313 __ 25, 598, 717 25,727,946 699,772 69,009,024 69, 253, 258 491,852 233, 206 2, 8,739 

 17,179,433 17,204,615 655,996 83,561,077 82,668,014 1, 325, 563 378,009 3,16

70

2,641 

1940 15,352,033 15,495,290 498,962 111,409,797 111,609,432 1,163,400 381,655 5,974,138 

1941 17,676,172 1 7, 720,882 438,895 135,834, 261 136,319,810 630,474 279,383 6,217,459 

1942 28,623,181 a 1)58, 998 94,442 179, 217,153 177,058,630 2,721,991 5,801,635 7,927,692 

1943 24,369, 788 24,320,681 143,208 198, 524,631 193,977,658 7,161,323 9,080,979 13,874,162 

1944 52,331, 761 52,210,817 224,133 471, 781,825 465, 909, 511 18,154,806 3,841,165 12,118,670 

1945 33,087,533 32,288,945 1,013,268 994,008,004 491,445,833 20,623,245 144,153 10,975,875 

1946 26,144,437 27,118,835 45,595 188,857,673 197,554,311 8,919,656 190,055 9,068,614 

1 Prior to fiscal year 1943, includes denatured rum. 

TABLE 58,-Summary: Production, withdrawals, and stocks of specially denatured 

rum at distillery denaturing bonded warehouses, by months, fiscal year 1946 1 

[Wine gallons] 

Month Produc 

tion

- Removals Stocks Month "rodeoLion Removals Stocks 

July 95,378 92,264 44,253 February 82,000 75,581 

g4g4d• ELM 

August 

September 

117,809 

77,153 

108,103 

87,651 42,424 

113.5515 March . _ . 

April 

_ 81,307 

52,451 

71,873 

63,647 

- 

October 107,743 110:019 32,842 May 80,715 92,478 

November 109,774 . 109,729 32,210 June 87,108 86,296 

December 84, 711 83,339 32,808 

January 60,055 04,030 26744 Total 1,036, 204 1, 051, 910 21,079 

1 Formula 4 is used in all denaturation of rum. 

TABLE 59.-Summary: Production, withdrawals, losses, and stocks of specially 

denatured rum at distillery denaturing bonded warehouses, by 'States, fiscal year 

.1946 1 

• [Wine gallons] 

State P rod 

ton

uc- Removals Losses Stocks 

Number of 

distillery 

dens bonded 

warehouses 

operated 3 

Kentucky 

Massachusetts 

Total 

595,738 

440,466 

803,180 

40,730 

2,537 

2,316 

14,879 

8,200 

1 

1 

1,036,234 1,051,910 4,853 21,079 2 

I See footnote 1, table 58. 

4 Represents number operated during any part of the year. 

170 
Pound, 

114 425,148 

65,168,911 

55,007,971 

56,911,186 

37,673,313 

30,805,930 

19,760,312 

18,5159,369 

16, 946, 519 

14, 468, 425 

8.341,939 

10,711,457 

449,780,551 7589,344,170 

Pounds Pounds 

104,042,630 

89,934467 44060 

9,099,643 40,618 

21,449, 585 

6,101, 611 35,280 -- 

31,864 245 204328 

36,628, 545 599.652 

34,756,232 5,017,202 

23,124,732 8,804000 

17,820,164 4904675 

17,284068 18,224005 

9,350,793 7,468, 720 

7 400,476,715 1 87,437, 500 

REPORT 91? coltusussioNER OF INTEIMAL REVENUE 173 

TABLE ht.-Materials: Used at registered distaltriee in production of distilled 

spirits,' by kinds and by months, fiscal year 19.46- .Continued 

[Wine gallons] 

State Received 

41 M il' 

On hand 

Ice 30 

Number of 

maniac 

tunics 

°Pointing 1 

Florida 

Minoin 

Kentucky-. 

Maasaehuset 

Michigan 

ts 

Missouri 

New Jersey 

New York 

North Carolina 

Ohio 

Pennsylvania 

Tamersee 

Virginia 

West Virginia 

Total 

! 

R- VERIlig En° a a cfl 2@ } 

EggRiggeRIg Ttg 

K 

1,039,805 1,038,168 

7 Represents number operated durng any part of the year. 

V. DISTILLED snarls: ENERGIZE:PIED 

[Prodetced by registered and fruit distilleries] 

TABLE 61.-Materials: Used at registered distilleries in production of distilled 

spirits,' by kinds and by months, fiscal year 1946 

Grain and grain products 

Month 

Corn " Rye 

Month 

Potatoes and 

potato prodacts 

Molasses 

Products 

used in redistillation 

Other materials 

E igigiggiigg 

14 

Proof Pound, Gallons 

50,327 2,230 

814,223 111,564 

257,208 26,632 

10,443 34593 

1 

147,539 227,260 

11 76,736 24886 

16,689 19,795 

72,414 18,547 

27 152 14900 

' 1872 16,414 3,015 

159,381 4 90, 355 

799,996 76,107 9,030 

7279,924,077 sot 8,261,498 2,855, 517 s 1,128, 870 a 14,545 

7 Whisky smalls, and Bonita. For materiels used at fruit distilleries in production of brandy and 

spirits -fruit, see le 68. 

617 pounds of rye flour. 

Includes 126E0,152 pounds of corn meal and 49 ,990 pounds of corn flour. 

Includes 3 Includes 857,811 pounds of wheat flour, 64679,048 pounds of a wheat by-product, and 895 pounds of 

wheat bran. I Includes 14,559,382 'sounds of sorghum grain flour. 

- a Represents 19,704070 'Klan& of popcorn, 4282,812 pounds of oats, 6,143,668 pounds of barley, 3,042,234 

pounds of barley grits 2,60,368 pounds of barley meal, and 597,408 -pounds of rice grits. 

7Maude! 247 =pounds of potato flour and 25,922 pounds of potato starch. 

s Represents treegallonswed In Meditation of spirits and -3,268,2m gallons used in production of rum. 

Ire 'Manta ,1381 pounds o pa, 264,709 pounds of diamelt, 221,968 pounds of fig Puree. 96,000 

or pears, 843,661 ds of malt extract, 78,23) pounds of prunes, 4%900 pounds of maniocs meal, 

5,278 pounds of maniocs, 21,225 pounds of apricots, 18,145 pounds of malt grill), 4.703 pounds of carrots, 

and 1.000 pounds of soybean meal. 

Represents 9,030 gallons of citrus waste concentrate, 8,015 gallons of blackberry residue, and 0,200128ons 

of wine. 

TABLE 62.-Materials: Used at registered distilleries in production of distilled 

spirits,' by kinds mad by States, *eat year 1946 

172 REB)kF OF COMMISSIONER OP INTERNAL: FithltbrIIII 

TABLE 60.0perations in specially denatured rum: By manujadurers, by States, - 

focal year 1946 

October 

November 

December 

January 

Feruary 

March

b 

June '. 

July 

Total 71, 194.982, 442 

Poe footnotes, see p.473. 

Pounds 

178,375,117 

1, 714 259 

113,384 

5,644,790 

73,

3

985,012 

163,490,962 

165,501,339 

154,781,945 

148, 602,530- 

 134, 187„063 

69, 614, 654 

80,964878 

Pounds 

69,881,829 

47,099,582 

19,078,045 

27,184,528 

26,827,576 

34 253,634 

34907,449 

37,558,357 

31,862, 769 

31,214906 

20,130,232 

20,045,900 

402,480,087 

State 

Grain and grain products 

Rye Malt Wheat 8"gimin grain Other 

Fonda 

prr Mgrs.;fter 

.0,%1 

MUMMY 31JO111. 

HIE IngiggERIR1P1/1 g : 

Pounds Pounds 

1,01b26 8,278,610 

58 140 .._ 

6(00 

157,1

8

36 

48,601,509 138,059,050 2,847,000 

27,619,727 67,746,264 4,531,996 

101,836 

134126,075 60,215,602 148,284 

49,122,864 48,388,212 4,873,392 

11 7,826,880 14,652,613 149,182 

699,907 

124400 5,360 

1,481,139 3,20

3

7,164 44680 

50,420 2,974,510 

316,6011 24 512,195 

4,005,241 168,486 1,083,834 

168,063,488 30,557,328 68, 684;4% 

as, 224 

89,533 206,492 

1

1

95,100 474,880 '294'390 

3, ln, 429 .i 

782,758 

01,196,985,442 44449,780,551 402,480,987 0 589,344170 0400,474715 17 37,427,560 

For footnotes, see p. 174. 
-.1 

174 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 62.-Materials: Used at' registered distilleries in production of distilled 

spirits9.by kinds and by States, fiscal year 1946-Continued 

State 

- 

Potatoes and 

potato 

Products 

Molasses 

Products 

used In redistillation 

Other materials 

Pounds Gallons Proo.1 gallons Pounds Gallons California 7,614,079 1,056,417 151,923 

Colorado 

Connecticut 

Georgia 1,745,706 5 111,452 

Idaho 24,048,302 3,301 

Illinois 50,145,584 358,764 5 348,370 ' 9,0% 

Indiana. 76, 783,799 3,710,019 559,128 5n3 

Iowa 1, 554, 220 

Xentucky 18,445,000 1,781,406 1,149,708 

Louisiana -, 7,075,150 •109,672 a 296,915 

Maryland 3,650,928 609,200 ' 221,368 6 5,515 

Massachusetts 4, 975,488 1,319, 775 13,297 1 56,351 

Michigan 

Minnesota , 1 12,990 

Missouri 9,015,190 

New Hampshire 12,983, 741 "32,863 

New York "1,010 

Ohio - 2,200 

Penn8ylvania 61,866,890 334,339 

South Dakota 

Tennessee 

Vermont " 5,278 

Virginia 

Wisconsin 

Total '1279,924,077 "8,261,498 2,855, 517 1,123,870 14,595 

Whisky, rum, gin, and spirit. For materials used at fruit distilleries In the production of brandy and 

spirits-fruit, see table 64. 

Represents 110,991 pounds of peaches and 461 pounds of malt sirup. 

' Represents 284,709 pounds of diamalt and 83,861 pounds of malt extract. 

4Citrus waste concentrate. 

' Malt sirup. 

Represents 179,690 pounds of peaches, 96,000 pounds of pears, and 21,225 pounds of apricots. 

'Fig puree. 

Represents 3,015 gallons of blackberry residue and 2,500 gallons of wine. 

Represents 43,400 pounds 07 maniocs meal, 11,911 pounds of malt situp, and 40 pounds of carrots. 

" Represents 78,200 pounds of prunes and 4,683 pounds of carrots. 

"Soy bean meal. 

" Maniocs floor. 

"Includes 15,031,152 pounds of corn meal and 491,990 pounds of corn flour. 

"Includes 3,252,617 pounds of rye flour. 

" Includes 224,867,818 pounds of wheat flour, 80,679,098 pounds of a wheat by-product, and 895 pounds of 

wheat bran. 

"Includes 14,559,382 pounds of sorghum grain flour. ' 

"Represents 19,763,070 pounds of popcorn, 6,282,812 pounds of oats, 5,143,668 pounds of barley, 3,042,234 

pounds of barley gets, 2,603,368 pounds of barley meal, and 597,408 pounds of rice grits. 

"Includes 247,535 . 'unds of potato flour and 25,922 pounds of potato starch. 

" Represents 4,993, is gallons used in production of spirits and 3,268,235 gallons used In production of rum 

TABLE 63.-Materials: Used at fruit distilleries in production of brandy and spirits, 

by kinds and by months fiscal year 1946 

FRUIT 

Month Raisins Grapes Dates Apples Prunes Other Total 

• 

Pam& Pounds Pounds Pounds Pounds Pounds Pounds 

July 886,879 21,250 238,500 223,810 1,370, 439 

August 1, 067,208 122, 890 1,179,596 

September 926,378 573,733 15,346 1,515,476 

October 2,962,677 3, 074, 089 395, 564 6, 432, 330 

November 3,373,819 35,619 2,414,508 

December 3,154, 914 438,715 207,480 16,000 • 2,817, 109 

January 

February ' 2, 294, 750 2,195,987 

249,128 

201,315 

42,061 103,871 

230,501 

3,689,810 

2,627,803 

March 1, 700, 589 188,170 12,014 50,176 1,950,949 

April 903,996 232,402 38,975 1,209, 375 

May • 1,334,688 96,278 1,410,966 

June 1, 212, 245 61,112 22,500 1, 295, 857 

Total 29, 008, MO 3, 512, 804- 1,265,886 1, 032, 628 674,386 3 486,315 26,929, 218 

, REPORT, OF COMMISSIONER OF INTERNAL REVENUE 175 

TABLE- 63.-Materials: Used at fruit distilleries in production of brandy and spirits, 

by kinds and by months, fiscal year 1948-Continued 

FRUIT WINE, CIDER, AND JUICE' 

Month ` Grape Raisin Mixed fruit Fig Apple Other Total 

Gallons Gallons Gallons Gallons Gallons Gallons 

igg

ggiggagig otiw

ggcnt:44e,:s 

• 679,502 778,826 84,878 106,175 2, 251„ 741 

1,584, 370 363,103 64,389 223,090 1,843,755 

36, 551,953 450,181 143,821 72,560 1,348, 820 

101, 074, 502 226,187 2,339,188 582, 842 1,055, 610 

51, 711,193 550, 444 8, 701,392 475,009 648, 571 

12, 485,136 1,213,007 3,044,903 438, 781 239,015 

5,508,975 620,286 459,185 477,961 435,828 

2, 516, 644 1,723,062 • 334,585 513,932 

746,005 2,207,787 448,549 869,889 

629,535 4,276,089 788,700 90,058 575,299 

153, 730 3, 969, 374 247, 474 2, 933, 335 120,459 539,889 

436,087 5, 244, 563 342,593 1, 409, 228 310,838 1, 229,829 

214,077, o32 21, 629,909 15, 341, 995 5, 308, 141 3, 679, 807 611, 654, 778 271, 800,062 

In addition, the following amounts of fruit residua were used: 1,127,100 pounds and 1,090,345 gallons of 

citrus waste concentrate, 4,523,7 5 gallons of grape lees, 2,664,037 gallons of grape pomace, 153,865 gallons of 

slain lees, 11,978 gallons of apple lees, 5,368 gallons of blackberry lees, 3,833 gallons of elderberry lees, and 900 

gallons of cherry lees. 

Represents 266,160 pounds of peaches, 130,216 pounds of figs, 50,964 pounds of pears, and 38,975 pounds of 

apricots. 

In addition, 3,408,119 gallons of grape wash, 485,410 gallons of raisin wash, and 208,606 gallons of mixed 

fruit wash were used. 99,445 proof gallons bf mixed fruit brandy were used in redistillation. 

Represents the following fruit wine, older, and juice: 2,688,108 gallons of orange, 2,593,091 gallons of date, 

2,210,857 gallons of peach, 1,448,3e9 gallops of peer, 1,110, 881 gallons of prune, 973,547 gallons of plum, MOW 

gallons of apricot, 107,612 gallons of cherry, 18,935 gallons of elderberry, 17,785 gallons of blackberry, 11,458 

selions of nectarine peseh, 2,186 gallons of raspberry, and 1,5110 gallons of grapefruit. 

TABLE 64.-Materials: Used at fruit distilleries in production of brandy and spirits, 

by kinds and by States, fiscal year 1946 

FRUIT 

Kind California Connectient 

New Iersey New 

York 

Pennsyl- ' 

vanla 

United 

States 

total 

Pounds Pounds Pounds Pounds Pounds Pounds 

MIE

MI 

Iggggiggg* w,ipT 

19, 618,880 176,460 212, 860 

3, 512, 804 

1, 265, 885 

42,061 34,250 950,317 

259,500 22,500 346,386 

266,160 

50,176 5,040 75,000 

15,345 35,619 

33,975 

24, 505,151 5,040 804,185 310,360 346, 386 1, 258, 096 26,929,218 

For footnotes, See p. 176. 

For footnotes, see p. 175. 
WORT OF COMMISSIONER OF INTERNAL pxyarrit 177 

TABLE 611-Production: I Distilled spirits, by kinds and by States, fiscal year•1946 

it6 RIPORT 1OF COMMISSIONAR of INTERNAL REVENUE 

TABLE 64.-Matekals: Used in fruit distilleries it; production of Mandy and spirits, 

by kinds and by States, Anal year 1946-Continued ITax gallons] 

FRUIT WINE, CIDER, AND JUICE 2 

California Newly,- 

my 

New 

York Ohio Oregon 

Washing- ton 

United 

Sta tes 

total 

I al loillitil H Xpicaaa gelo mpXwo 

minas 

213,388,203 

21, 

341, 926

508,682 

15, 

5,306, 

1,287,69

141

0 

2,688,108 

2, 586,875 

2047, 935 

1, 064, 17 

226, 1 

8

02 

510,116 

464,971 

11,458 

Gams 

7,736 

102692 

413,959 

2502 

1. 580 

' ' tA 

1, 250 

266,654 

6, 216 

806 

13

36,

4, 203 

1,620 

15,680 

5,380 

le§ tR§ int,: I 1.3,7 arta rt 

Gallons 

41,878 

910,850 

------ "--- 

1,191, 379 

329,224 

81, 221 

g! g 

Iti

gag4111,540:41#'

4. 3,014

e0w

fa.; H 

286,432873 521,450 426,839 105,271 2584,066 757,123 271, 062 

1In addition, the following amounts of fruit residua mare used: 4489340 gallons of traps UM, 2,6441,321 

gallons of grape pomace, 153,866 gallons of raisin leas, and 9704 gallons of apple lees in California; 1 010,239 

gallons of citrus waste concentrate in Florida, 62i,300 pounds in flew Airier; and 805,800 pounds aillat 74,106 

-gallons of citrus waste concentrate, 33,875 gallons of *rage lees, 3,716 gallons of -- ape lmmaas 1,769 ono of reple lees, 5,368 gallons of blackberry lees, 960 gallons of cherry lees, and 3,683 gallons of elderberry lees in 

1 In addition, 3,183,012 gallons of grape wash, 485,410 gallons of raisin wash, and 208,608 gallons of mixed 

trait wash were used in California; and 225,102 gallons of gram wash In Washington. Brandy was used in 

radial-libation as follows: 47,748 proof gallons of mixed fruit brandy in California and 1,739 proof gallons of 

mixed twit brandy in Ohlo. 

3 Includes 2,877 gallons In Arkansas, 17,442 gallons in Connecticut, 20,100 gallons In Maine ,  and 413,060 

gallons in Virginia. 

Includes 5,180 gallons In Connecticut, 4,000 gallons in Maims, and 231,629 gallons in Virginia. 

Includes 147,182 gallons in Georgia. 

TABLE 65. -Production: 1Distilled spirits, by kinds and by months, fiseal year t 1948 

Vag gallons] 

Month Whisky Rum Ginn Brandy Other Visits Total 

24,899,139 171,704 

4gIEREgrilIF giiMIVIO :ggetzeetzwrew 

44,709,018 

7,617,764 194, 926 39,755,880 

6, 146,372 218,034 18,042,372 

9, 577,691 214717 31, 034,089 

10,373,0133 278,136 24, 640,898 

16,930,522 269, 066 

a. 

a 

34 086, 997 

17,103,919 169,978 26,889,964 

14,974,183 197,017 24 788,199 

12,854 225 231,443 20,911,829 

12,549,284 196,246 19, 718,762 

8,165, 287 254,705 15, 394 824 

7,382,256 275, Ma 13,485,917 

147, 464,516 1 2657,580 . 7,497,402 1 34, 416,385 1 113,034 764 305,066,637 

1 Represents production of whisky, rnm, gin, and spirits by registered distilleries, and brandy and spirits 

by unit distilleries. 

1 For production of gin at rectifying planta, see table 82. *Includes 1,551,808 Us gallons removed for denaturation. 

'Includes 7,006,916 tax gallons of spirits-fruit. For kinds of brandy and spirits-fruit producedIsee 

table 67. 

s Represents production for beverage and industrial . For industrial purposes 2,934,875 kr 

gallons were 

19 46. 

produced during July, 24,961,923 tax gallons during August, and 4024833 tax gallons during 

llePtember 

. State Whisky Rum Gin 2 Brandy Other spirits Total 

37%807 313,768 311, 146, 

770 

 460 1,520,191 

SUIRWRIENURRIMPUIRRIM 

I ig

naM441106455GOOMM 

g gg g !few ss es g a 

86,410 

44 834 1,637 8,746 52, 502 

474 159 

- 172971 97,822 105,164 

622,206 

vs, cat ass 3,026,709 19,311,498 

14 740,714 ,A48, 521 ......... ..__ 20,462,347 

292,586 15,471 

63,459,301 1,141,99,920 301 1 20,56577 

66, 536 366, 4691 

9,816,291 1,134 851 

8, 659 

12,188,851 

1,796,681 1,133,203 3,099,238 

a 

7,152,933 

1,598 18,737 

1, 258,8113 ' 42,048 MO, 224 

_451,200 8,844 753,224 

1 082 

081,946 51

40,

,782 4,943,095 1, 286, 160 80,142 7,018,159 

223,340 

316,541 238, 150 13,918 13,214,747 

36,132,370

344 916 

 25 , 977 

117,691 15,810 150,881 

34317 579,126 

1,084653 30, 267 322, 079 

213,09i 

109,936 223,142 

147,464,616 1 2507,550 7,497,402 4 34,416,385 1 113,030, 754 305,064687 

I Bee footnote 1, table 86. = 

3 For production of gin a rectifying plants, see table 83. 

I See footnote 3, table 65. 

4Includes 

table 

7,006,916 tax Hamill of spirits-lridt. For kinds of brandy and spirits-jfruit produced, see 

M. 

1 See footnote 5, table 66. -- 

TABLE 67.-Production: Brandy and spirits by fruit distilleries, by kinds and by 

months, fiscal year 1946 

Max gallons] 

Mouth Grape Burin Citrus Apple Fig Date Other Total 11 g 

RI111111114i 

Minaligne 

4,444,4, 

11IMOR&II 

d414

4014 

1 MEI IO4 4 6404:4 41 

1 Kinn 

'Areggg 

rw ! amcta -we 

dgeo:i logiagg 

111§4ItheRil 

igrag4

Migi 4a.zes 

20, 151, 182 2,356,601 01m,131 552 696,601. 893,898 319,341 1 591,093 1 34,416,385 

1 Represents 134,788 tax pitons of orange brandY, 134975 gallons of Poch 106,971 Milano of Mar. 102209 

rerre

cyortprune, 62,02D gallons of plum, 

13.379 gallons of blackberry,. 451 

28,248 gallons of apricot, 

gallons or raspberry, and 

5,70L ens of 

196 of notarise 

8,89 gallons of 

peach. 

*Roommate 27A10.499 tax aliens of brandy and 7.004216 tax gallons of Antrim-tont. 
178 RETORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 68.-Production: Brandy and spirits by fruit distilleries, by kinds and by 

States, fiscal year 1946 

[Tax gallons] 

Kind California New 

lersav 

New 

York Ohio Oregon Washing- ton Tinned 

States 

total 

Grape 

Raisin 

Mixed fruit 

Citrus .- 

Apple 

Fig 

Date 

Orange 

Peach 

Pear 

Prune 

Plum 

Apricot 

Eldeeraerry 

Blackberry 

Raspberry 

Nectarine peach_ ______ ... 

Total 

HAREM 

I414teQ# 

4c4 

1.327 

31,143 

45,327. 

12,670 

407 

47,547 

1,641 

3,830 

12,626 

20,974 97

913 

3, 025 

643 

3,086 

1, 037 

4,546 

1,128 

7,579 

9,514 

231 

189 

3,157 

1,443 

32,848 

1,130 

848 

2, 738 

451 

3,660 

78,391 

97,867 

10,723 

32,699 

130,436 

72,083 

630 

2,898 

2,906 

667 

3,474 

129,151,182 

2,365,604 

646,131 

3 552, E52 

3 396,694 

4 893,8E 

319,341 

134,738 

3 134,578 

4 106;971 

7102,909 

62,029 

28,248 

15,706 

3,891 

3,379 

451 

196 

33,145,469 190,062 61,732 60,142 223,340 213,094 '34,416,385 

'Includes 770 gallons in Arkansas, 2,164 gallons in Connect cut, 7,981 gallons in Maine, and 681 gallons 

in Virgule. 

3 Includes 972,159 gallons in Florida. 

3 Includes 666 gallons in Connecticut, 573 gallons in Maine, 4,100 gallons in Tennessee, and 29,686 gallons 

111 Virginia. 

4 Includes 916 gallons in Connecticut. 

Includes 37,322 gallons in Georgia and 1,514 gallons in Tennessee. 

soy 6 Included 196 gallons in Tennessee. 

Includes 13,918 gallons in Pennsylvania- 

' See footnote 2, table 67. - • 

TABLE 69.-Withdrawals: Distilled spirits, total tax-paid,' by kinds and by months, 

fiscal year 1946 

ITax gallons] 

Month Whisky Rum bin Brandy Oth 

spirits Total Alcohol Grand total 

July 

August 

4,965,811 

4,Mt 019 

35,443 

30,106 

, 111, 232 

961,306 

352,571 

280,868 

8, 688,990 

4,007,401 

9,649,047 

9,983,400 

3, 399, WAI 

3,103,240 

13,048, 783 

13,086,640 

September 5,148,959 30, 009 540,615 219,857 4,725,067 10, 662,607 3, WA 083 13,993,190 

October o, 654,402 52, 717 639,109 334,73 9 5,961,930 13,642,897 4,168,241 17,811,138 

6, 338,978 57,013 364, 224 339, 671 5,008,125 12,197,511 4,469,264 16, 666, 775 

December 4, 779, 927 43,700 138,711 278,063 4,949, 674 10,090,075 3 022,970 38,113,045 

JanuarY 5, 933,145 45,879 93,244 289,147 4,178,409 11,239,829 118,122 16,357,946 ' 

February 5,391, 597 39,038 5

7

10, 626 466,772 4;572,890 10,980,923 4,276,044 15,256,967 

March 5, 575, 800 53,082 306,342 646, 262 4,00, 119 11,181,605 4,578,994 15,760,599 

April 5, 222, 368 76,422 297, 294 596,750 4,4

6

19,130 10, 671,96 4410, 694 15,082,656 

May_ 5,019, 303 56,940 433, 686 626,563 4,692,907 10,928,79

2

9 3,866,977 14,799,776 

June 3,933,105 86,419 493,482 492,812 4,633,823 9,639, 641 8,579,244 13,218,885 

Total 63,226,912 706,768 6,989,771 923,775 55,020,965 130,868,191 47,263,169 178,131)350 

Represents withdrawals upon tax-paymen of whisky, rum, and gin from registered distilleries and 

internal revenue bondedwareNrus; brandy man fruit distilleries and internal revenue bonded warehouses; other spirits from registered disifileries, fruit distilleries, and internal revenue bonded warehouses; 

and alcohol from industrial alcohol bonded warehouses. Withdrawals of whisky, rum, gin, and brandy 

from internal revenue bonded warehouses include bottled-inbond tax-paid withdrawals as reported in 

table 71. Tax rate, $9 per tax gallon. 

In addition, 24,560,904 tax gallons of brandy and spirits-fruit were withdrawn from fruit distilleries 

and 2,224,296 tax gallons of brandy and whits-fruit were withdrawn from internal revenue bonded-warehouses for the fortification of wine. (Under the act of June 24, 1940 (Public, No. 655, 76th Cong.), effective 

July 1, 1990, the tax on brandy and spirits-fruit used in fortification is included in the wine tax.) 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 179 

TABLE 70.-Withdrawals: Distilled spirits, total tax-paid,' by kinds and by States, 

fiscal year 1948 

[Tax gallons] 

. State Whisky Rum Gin Brandy Other &pints Total Alcohol Grand 

total 

'is 

g 1°L iagtAih - LAIL l a ti=j1PIP->1 I; .54

411-5t• i ttga r0 ■ ocoomaU xxaxazzzgoN8HE 

136,462 106,'270 k42,732 242, E2 

3,077,268 39 272, 982 1, 378, 533 2,238,319 6, 962,139 1, 573,696 8,535,836 

234 234 10,884 11,118 

106,125 37,016 117,340 260,481 260,481 

128,108 19, 556 9,925 152, 887 152, 687 

99, 7 99,687 

10, 604, 406 33,989 2,924,063 729, 239 8, 227,732 22,618,929 4, 939,91

68

2 27,458,841 

6, 845, 781 40,754 1,208,793 333,783 8,413,840 16,842,951 8,817,974 25, 660,925 

140, 159 4,707 144,866 1, 853, 956 1,998,822 

1,740, 178 1, 740,178 

21,066, 639 1,846 199, 967 29,252 12,573,764 33,871,433 1,231, 661 36,Y03, 114 

133,613 138,613 1, 293, 716 1,377,329 

9, 471 9,471 9, 471 

6,452,952 4, 581 1,128,638 83, 768 7,698, 576 IA 363, 500 706, 568 16, 070,068 

1,178,423 745,031 133,731 2,536,096' 4, 203, 281 358,420 4, 581, 701 

8,529 231 89,618 700,416 798,799 98,249 897,043 

123, 267 30,251 65,122 218,640 218,840 

544,716 • 28,314 96,729 ' 884,029 1,00A 788 390,216 1,344,004 

2, 980, 460 2,980,460 

295, 509 295, 509 296 _ , 509 

269,177 592, 976 463, 737 1,325,890 928, 308 2,254 198 4,696 1,081, 995 477,017 1, 372, 011 2,935,669 165,186 3,100, 855 

3, 978,532 288,240 733,953 5,000, 725 6, 575,166 11, 575, 891 

160 160 160 

8, 155, 745 270,797 150,074 617,275 8,685,819 17, 979, 210 13,357,099 31,336, 30I1 

298,584 E8, 584 

51, 502 M 268 74, 770 74, 770 

6,251 4, 749 247, 352 258,952 

6 6

788,202 

86, 455 1, 753 ' 88,208 88, 208 

480 2,400 3,825 6,705 6, 705 

1243 16,243 

60,414 114,520 , 174,934 16,

6,

990 191,924 

63, 226,912 706,768 0, 989, 771 4923,776 56,02E965 130,888, 191 47, 263,159' 8178,131, 350 

Represents withdrawals upon tax-payment of whisky, rum, and gin from registered distilleries and in. 

ternal revenue bonded warhouses-brandy from fruit distilleries and internal revenue bonded warehouses; 

other spirits from registered distilleries, fruit distilleries, and internal revenue bonded warehouses; and 

alcohol from industrial alcohol bonded warehouses. Withdrawals of whisky, ruin, gin, and brandy from 

internal revenue bonded warehouses include bottled-in-bond tax-paid withdrawals as reported in table 72. 

Tax rate, $9 per tax gallon. 

See footnote 2, table 69. 

TABLE 71.-WitAdrawals: Bottled-in-bond distilled spirits,' tax-paid, by kinds and 

by months, fiscal year 1946 

ITax gallons) 

Month Whisky Rum Gin Brandy Total 

July 584,183 180 

SE E.35AMOW 

585,938 

Angust 577,936 60 _ 21 577,910 

September 518, 662 90 •520, 923 

October 834,376 162 836,858 

November 652, El 2, 439 81 570, 763 

December 419,174 1, 631 939,114 

January 694,071 1,473 709,630 

February 608,081 1,381 636,260 

March 637,992 180 8 663, 760 

April 605,134 548 621,026 

May 606,542 374 - 819, 967 

June 322,138 210 332, 714 

Total 6, 958,690 8, 728 130 147,282 7,114,830 

1 Represents withdrawals of bottled-in-bond dis Bled spirit from internal revenue bonded _warehouses. 

The withdrawals in this table are included in total tax-paid withdrawals reported in table 69. These distilled spirits were bottled in bond prior to the payment of tax, with the exception o 2,031,018 tax gallons of 

whisky and 17,191 tax gallons of brandy bottled in bond after payment of tax, 
180 moron-or coMmissimciat or INTERNAL WENtrin 

TABLE 72.-Withdrawale: Bottled-in-bond distilled spirits,' tax-paid, by kinds and 

by Mates, fiscal year 1948 

[Tax gallons] 

State Whisky Gin Brandy Total 

a=la 

ticut 

Illinois , 

Indiana 

Kentucky 

Maryland 

Massachusetts 

Missouri 

New Jersey 

Ohio 

Pennsylvania 

Virginia . 

77ashington - 

Total 

. ' 266133 

3,633 

688,129 

407,286 

12,063 

49,365 

5,336,966 

151,986 

38,452 

9,039 

95,426 

10,152 

480 

1,682 

, 2,007 

5,009 

130 

- 

118,723 

1,746 

6,711 

14,792 

931 

51 

1,823 

.30 

75 

2.400 

526,009 

. 14,399 

20,656 

64,147 

5,337,1397 

152,037 

4 640 

40,276 

9,09 

95,466 

89%243 

10,162 

2.620 

6956690 8,726 130 147,282 7,114,830 

I Represents withdrawals of bottled-In-bond distilled spirits from internal revenue bonded warehouses. 

The withdrawals In this table are included in total tax-paid withdrawals reported in table 70. flee 

distilled spirits were bottled in bond prior to the payment of tax, with the exception of 2,031,08 tax gallons 

of whisky and 17,191 tax gallons of brandy bottled-in-bond after paYment of a 

• 

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

kinds and by months, fiscal year 1948 1 

[Tax galonsjj 

Month Whisky Rum Gin Brandy ther 

sp

Oirits r ' Total 

July 

August 

September 

October a 

November 

December 

January 

February 

M 

Ampg1

archJune . 

 370,85291 

 371, 802 

326, 603, 844 

328,091,468 

 327,357,457 

324 729,130 

331,107,170 

341,235058 

350,164,432 

558,912,615 

364,016,01 

20, 099- 

374,0725055 

110114flitIgg 

MgOggiUg2. glggiftagigg :$!!--r

egtoltittl 

7;880,405 

a 737,360 

21,916325 

21,616879 

22,066,593 

23,286837 

25,906010 

28,606187 

29,936,702 

30,979,713 

80,810;009 

30,131,436 

gE igggignigMigg ! dgtitd& . 

lEggragggi r.:.:.xaorgtoradoin 

Represents original entry tax gallons excep for distilled spirits in cases, kw which losses have already 

been determined. Stocks of distilled spirits in cases as of June 80 totaled 5,886,706 tax gallons. 

s Represents spirits produced by registered and fruit distilleries. 

REPORT 003$241131001911R OF INFEkiliAt REVIEtlith. 

TABLE 74.-Stocks: Distilled spirits in internal revenue bonded warehouses, by 

kinds and by 8tates, tune 80, 1946 1 

Tax gallons] 

State Whisky Rnm. Gin Brandy Other 

spirits . 

Total 

3,915,418 40,664 60,140 8,799,604 1,442,087 

gliggaggngUllig011

UggIg gg' etd

aaggggr

aWg4Weglig gg g g4aa,acT g 

8,157 312,607 6608 1,727 15,486 68,776 

8,345 

42,398 15201 33,777 

1,717 

72,075 46,024,835 19,195 98,174 377,934 4,696,505 

49,826223 64007 819,114 1,599,575 6,2698 89,533 1 173,838,776 186,917 67 76646 6,483,3

0,764

41 

66,535 99,697 

31,60,589 10,723 19,985 1 

7,

1,149 

0,57

435 

4,616,738 1,880,116 ,148,633 159 

356,800 17,289 3,631 127,777 4,401 573 7,368 717 1,010

226

,

,

069 13,731 29,867 145

3,

,015 1,694 8,844 . .. 91,794 

396514 23,972 liken 302533 

1,319,056 70 350,356 35,734 

5,872,278 114,700 354,757 

56,395,736 696224 86084 797&6,766 

207 

6:106,185 

5,033 

364, 979 

10,399 20,605 15868- 

80,492 39,316 

33,824 37,261 

374,072,055 2,172,294 597,308 13,388,712 36131,438 426262,363 

See footnote 1, table 73. s BOO comma(' 2, table 73. 

Tenn 75.-Stocks: Dists7ted spirits sn internal revenue bonded warehouses by kinds, 

and by years and seasons of production, June $0, 1946 1 

Year Whisky Rum Gin Brandy Other spirits r Total 

1911 

wa gAIIIRggglIgglanigglIEggligg 

4 4"c4" gragitn1M6 

- 

1912. 

1913 

1914 

1916-.. ..--. _. 

1916 

1917 

67 

1921 

1938 

Tht 

i5 

len 

1010 

1941 

1942 

1948 

1944 • 

1945 _ 

2,733 

1946 504,976 

TOtal 37 072,065 2,172201 597,866 3,288,712 36131,436 420. 80 

See footnote 1, table 76 2 See footnote 2 table 73. 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 

tte,

> trrTle 

REPORT OF COMMISSIONER OF INTERNAL REVENUE - 

'ABLE 78 -Bum : Production, totthdratoals. and stocks of distilled spirits, 

and premises operated, &y States, Meal pe1r 1948 

[Tax galloosj 

Mate Production 

- Tax-paid withdrawals' 

T r 

tilled spirits 

 . 

 Other dis- tad spirits Altphol Total 

524 509 . 1,573,196 

B IliNV 

VIVE51 01011 -111110144-Spii 

g 44A gg ItigGitiglitAgg ii°14 0. • ggaaga el 

aa sf

4,4 g 

10,884 

14,399 

99,687 

283, 6.56 4,93%912 

64,147 8,817,974 

1,740,111 

5,337,897 1,833,661 

1, 243, 716 

NA 1 152,037 706,568 

5,640 

ii 

358,420 

98,249 

44276 - 845,216 

2,983, 480 

9,039 928,308 

165,186 

95,466 5,675,166 

598, 243 13,367,099 

208,581 

6 

15,152 s 

• 2,893 15,243 

18,990 

304 095,637 7,114,830 123,753,361 47,263,159 178,131,310 

For footnotes, see p. 184. 

- „ 

720047-47--••••13 

182 

' TABLE 78.-Losses: Distilled spirits in internal revenue bonded warehouses due to 

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

by kinds, fiscal year 1946 

[Tax gallons] 

• State Whisky. Rum Gin Brandy th 

spOirits

er 

I Total 

Losses Wowed) from leakage and 

evaporation:' 

Arizona 42.585 15,588 13,173 

California 815, 389 10 180 238,453 - 32.390 1, OE, 422 

Colorado 11 11 

Connecticut 9,515 725 729 10,989 

Georgia 

Illinois 2,187,972 

2,47/ 

12,518 155 

1.464 

32,181 

58 

182,734 

3,903 

2,375, 540 

Indians 1,853, 432 3,188 11,701 73,616 315,641 Z 257,678 

Iowa 149 149 

Kentucky 6,3E, 484 1,457 5 3,852 233,649 5,539,647 

Maine 7 273 280 

Maryland 1, 893, 225 363 153 6,362 160,845 Z 054 748 

Massachusetts 173,143 53, 789 12,327 10,387 219,618 Michigan 193 10 47 259 609 

Minnesota • 27,873 935 379 29,187 Missouri 41,680 2 407 2,332 44,421 

New Hampshire 8 8 

New Jersey 47,368 37,793 2,287 87,468 

New York 842 39,930 2,324 42,898 

Ohio 811,144 19,128 1,071 831,943 

Oregon 54 54 

Pennsylvania 2, 399,932 22.686 1 98, 863 193,925 2,713, 407 

Tennessee . 9, 276 984 14 239 

Vermont . 338 255 211 804 

Virginia 20,913 83 388 21,384 Washington 3,163 37 3,260 Wiseconm 952 _ 32 984 

Total 16,621,856 94,021 13,197 586, 297 1,126,954 15, 421, 325 

Losses from other causes 3 16,074 328 87 11,074 42,430 88,993 

Total losses 16, 634930 94,349 12,281 577,371 1,180, 381 18,490, 318 

I Represents spirits produced by registered and fruit distilleries. 

I Difference between entry and withdrawal gauge of all spirits withdrawn f on bonded warehouses 

Losses disallowed are included in tax-paid withdrawals. 

'Les from Are, theft, casualty, etc. 

TABLE 77.-Summary: Production, withdrawals, and stocks of distilled spirits, by 

months, fiscal year 1948 

[Tax gallons] 

Month - Production I 

Tax-paid withdrawals ' ' 

Stocks end 

of month' Bottledin-bond 

distilled 

spirits 

Other 

distilled 

spirits 

Alcohol Total 

August 

September 

October 

November .i.. 

December 

January 

February 

March 

April 

May 

June 

Total - 

44,709,018 

39,755,830 

18,012,372 

31, 034039 

25,540,898 

25,085,997 

26,68%964 

24, 788,199 

20,911,829 

19, 718, 70 

15,303, 824 

13,486,917 

July •585, 938 

577,910 

620,923 

836,863 

575,713 439,114 

709,630 

' 636,260 

883,760 

821,020 

819,957 

332, 714 

- 9,083,111 

9,405,490 

10,141,564 

12, 806,014 

11,826, 758 

9,850,961 

10, 530, 194 

10,344,888 

10, 517, 845 

10, 054942 

15,368,842 

9, 308,927 

004gallg 

aororaaore 44.7a 

13,048,733 

13, 088,640 

13,043,190 

17,811,188 

16,836,775 

13,113,046 

16,357,916 

15, 236,987 

15,768,999 

13,082,656 

14,794,776 

13, 218,885 

364, 142, 609 

Ea 614 136 

363,498,1531 

384,302,698 

388,084071 

380,534,370 

392,446,438 

403,775,606 

410,226, 151 

417,418, 788 

414857,384 

420, 262, 383 

' 305,066,637 7,114,830 123,753,381 47, 263, 159 178,131,350 434263,368 

Represents production of whisky, rum, gin, and pirits by registered distilleries and brandy and spirits 

by fruit distilleries. 

Represents tax-paid withdrawals of brandy and spirits from frill distilleries and internal revenue bonded 

warehouses, whisky, rum, gm, and spirits from 'registered distilleries and internal revenue bonded Warehouses, and alcohol irom industrial alcohol bonded warehousos. 

3Represents stocks of whisky, rum, gin, brandy, and spirits. 
TM REPORT. OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 78.-Summary: Production, wtthdratotilo, and stooks of distilled spirits, 

and premises operated, by States, fiseal year 1946-Continued 

[Tax gallons] 

State Stocks as of 

June 303 

Premises operated' 

Registered 

distilleries I 

Fruit disfineries ' 

Internal 

revenue 

bonded 

warehouses 

li 

14,247, 783 

8,157 

406, 264 

• 8,345 

91,471 

1,717 

72,075 

51,215,643 

57,058,617 

104297 

180, 5M, 747 

161,232 

7,435 

38,387,671 

3,495.698 

158,0% 

237,658 

1,228,882 

102,332 

1,318,092 

1,705,216 

8,241,735 

64,227 

63,988,995 

6,033 

364,979 

46,872 

889, 807 

70,685 

420, 26Z 363 144 141 278 

See footnote 1, table 77. 

See footnote 2, table 77. 

See footnote 9, table 77. 

Represents number operated during any part of year. 

Represents registered distilleries producing whisky, rum, gin, and spirits. 

Represents fruit distilleries producing brandy and spirits-fruit. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 185 

TABLE 79.-Summary: Production, tax-paid withdrawals, and stocks on hand June 

30 of whisky and of total distilled spirits, fiscal years 1984-1946, inclusive 

[Tax gallons] 

Fiscal year ended 

Irmo 30 

Production' Tax-paid withdrawals Stocks June 30' 

WhiskY 

Total distilled spirits whisk Total dis- Total 

tilled spirits I whisk./ 

Total distilled spirits 

62,35Z 666 76, 506,388 18,875,964 38,601,236 57, 717,662 69,085,017 

149.113, 923 169,126,472 50,780,940 75,073,993 153,807,265 100, 755,394 

223,659, 539 253, 887, 926 67, 299, 168 no, 383, ass 800, 658, 508 310,8013.839 

223, 457,850 258, 956,888 73, 616, 19b 120,011, 294 445, 295,663 462,607,980 

102,896,872 150, 155,924 68, 611,650 114,926, 396 471,159,539 497,527, 755 

93. 003, 917 145, 326,176 72,069,023 114,578.009 478,1399,618 522,068,143 

98,993, 303 143,456, 192 81,287,368 128,325,941 480,937,609 525, 394,924 

121,851.983 175, 209, 746 80, M1,974 130,552, 148 504,060,691 551,424,175 

120, 267. 424 ' 256, 392, 400 84, 709, 171 144, 207, 510 516,918,887 587,751, 374 

19, 529,698 ' 426,474,062 87,913,792 163,836,661 424,824,908 476, 344030 

' 429,069, 171 58,932,992 90,463,887 348, 646,381 378,277,860 

41, 562, 303 5 535, 439, 613 63, 891, MA 142, 330, 770 307, 687, 545 338, 172, 677 

147,464, 516 305,064 637 63, 226,912 178,131,350 374,072,065 420, 282,383 

Exclusive of ethyl alcohol. 

'Includes ethyl alcohol: 

• s Represents gross production. Net production for such years-that is, the gross production minus products usedin redistillation-was 266,915204 tax gallons for 1942, 407,568,226 tax gallons for 1943, 420,833,502 tax 

gallons for 1944, and 524,301,407 tax gallons for 1945. 

VL DISTILLED SPIRITS AND WINES: RECTIFIED 

[Produced by rectifying Plants] 

TABLE SO.-Materials: I Used in production of rectified spirits and wines, by kinds 

and by months, fiscal year 1946 

[Proof gallons] 

Month Alcohol Spirits ' Whisky Brandy Wines Other Total 

July 3,876,338 3,115,449 38,057 

iEggg il iggg IR 

aOgggg

iggig 

9,873,59 

August 1,181,023 3.423, 781 14, 081 10,836,949 

September 4,819,571 3,793,078 25,211 11, 745, M6 

October 5,735,223 4,818,837 28,968 14.751,436 

November 5,176,871 4, 537, 275 31,666 13,984067 

December 4,263,511 3, 589,055. 25.571 11, 149, 237 

January 4, 223,675 4,149, 275 57,769 13, 580,4Z 

February 4,450,979 3,795,153 55,420 13,678,788 

March 4, 655, 958 3, 942, 558 59,010 13,709,031 

April 4,234,850 3,809,801 66,248 13.733, 341 

May 4.497,838 3, 719, 630 88,730 14416,997 

June 4, 683, 330 3, 149, 886 64,505 12,019, 491 

Total 42,901,841 54, 399,168 45,829, 758 3,939,793 5155,236 ' 4,447,998 151, 473, BM 

'Includes imported liquors as follows: 528 524 proof gallons of alcohol, 251,178 proof gallons of whisky, 

102,057 proof Woos of brandy, 39,901 proof gallons of winm, 3,099,575 proof gallons of other liquors consisting of 561,008 proof gallons of rum, 49,315 prootgallons of gin, 255 proof gallons of vermouth, 2,014 proof gallons 

to be processed, 925 proof of distilled spirits-aromatic, 4,748 proof gallons of unclassified spirits, and 

of cordials and llqueun,r2o,itrZ proof gallons of Cuban cane spirits, 39,540 proof gallons of distilled spirits925-proof 

 proof callous of p nets for exportation. 

3 Reflresents high-proof spirits produced at registered and fruit distilleries. ' 

3 Represents 673,971 proof gallons of rum, 409,905 proof gallons of gin, 104,182 proof gallons of vermouth, 

147,762proof gallons of cordials and liqueurs, 2,428,1197 proof gallons of Cuban cane spirits, 39,540 proof gallons 

of distilled spirits-to be processed, 925proof gallons of distilled spirits-aromatic, 39,162 proof gallons of un.. 

clasedlied spirits, and 603,654 proof gallons of products for exportation. 
188 REPORT OF COMMISSIONER OF INTERNAL. REVENUE 

TAPLE St-Materials:I Used in production I rectified spirits and wines, by 

kinds and by States, fiscal year 1946 

[Proof gallons] 

State Alcohol Sphits 2 Whisky Brandy Wines Other Total 

California 2, 509,938 2,262,578 2 511,365 

R! gg RR IRARg RIER g Sga 

5f g 4 gddr4 ' q a 4 

3,538 ,870 

442,719 8,658,190 

Conne cticut_ _ 305,613 852, 480 294,490 60,134 1, 554, 206 

Georgia 2.797 11,678 15,095 

Haws! 98,800 98,800 

Winds 3,317,438 8, 517,826 6,112,659 

5 858,079 

711,004 19,318, 277 

Indiana 5,901,058 7,791, 376 268,291 20,193,689 

Iowa 75,730 1, 697 77, 427 

Kentucky___---- 5,430, 283 12,49,384 11,444,540 501, 321 29,886,611 

Louisiana 72,950 25,979 24,411 7,972 133,824 

Maine 133,976 416 477 136,410 

Maryland 2,398.871 7,284,121' 5,450,800 185,598 15,416, 239 

Massachusetts 1,330 588 1,320 098 841,080 238,051 3, 880, 394 

Michigan 85,549 100,784 49, 511 

■ 

13,356 745, 484 

Minnesota_____._ 381,064 92700 114,913 1,006 623,585 

Missouri 256,882 501,987 147,503 30,677 1,007,234 

New Jersey 2,045,476 1,090,701 673,406 168, 786 4,236,973 

New Mecdco 9,128 507 2026 1, 238 6, 237 

New York 

Ohio 

Oregon 

365,360 

6, 279,334 

2,067,847 

820,867 

15,251 

1,257,032 

,W 8 

46,960 

418,827 

4,015,276 

11, 220, 256 

19, 407 

Pennsylvania 11,392, 549 0919,816 7,374

3

,140 , 253, 923 20883,869 

Rhode Island 502 109 611 

Tennessee 6300 7, 284 18810 51r606 - 83,482 

Vermont . 34,961 11,963 6,620 53,580 

Washington_ 3,593 4,012 4870 16,500 

Wisconsin 48,930 107,486 94155 19,988 301, 265 

Total 42,301,841 54,399,168 44829,758 3,939, 793 565„238 3 4,447,998 151,473, 794 

I see footnote 1, table 80. 

See footnote 80. 2, table 

s See footnote 3, table 80. 

TABLE 82,-Production: t . Rectified spirits and wines, by kinds and by months, 

fiscal year 1946 

[Proof gallons] 

Month Whisky Gin 

Cordials 

liqueurs 

Bay 

IREliggl ■ gil 

149,813 9,617, 276 

August 121,652 10,805,031 

September 94,268 11, 485.900 

October 143, 249 14,744,104 

November 13431' 14 939,831 

December 

sr, 

■ 

51,g .46066X6I 

■ 

104,965 11,315,988 

January 156,022 13,442,412 

February 111, 035 12,524 251 

March 110, 

130, 

 734 

231 

13,610. 222 

13, 928, 888 April 60,500 .14 476,175 May 

June 90,139 14991,310 

Total__ __, 124, 727,160 11,497,751 11,363,83 1,942,399 7 1,402,73 154878,888 

I For production of distilled spirits at registered distilleries, see table 65. 

Represents 2,981 proof gallons of alcohol, 189,581 proof gallons of high-proof spirits, 63,507 proof gallons of 

nun, 258,020 proof gallons of wine, 299,426 proof gal os of unclassified spirits, and 580,219 proof gallons of 

products for exportation. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 187 

TABLE 83.--Production: Rectified spirits and trines, by kinds and by States, and 

premises operated, fiscal year 1946 

[Proof gallon* 

State Whisky Gin 

5 

8 g 

Brandy Other Total 

Number 

of plants 

operated 

209, 853; 283 8

1

,530 798. 

V1 -1.249 -Wlinc " t2 -. 22r--cs 

281,010 6

463 

,557,310 

11,409 1

0

1,409 

12,419 1,708. 

16,305 - 85,143 19,266,415 

54,937 300,197 20,083, 670 

76,399 76,849 

335,011 29,820,748 

132,471 

133,279 137,818 

483,685 10 15,367,985 

688,398 20,086 3, 789, 591 

6,844 0 640 729,673 

3,972 618,612 

g 

24 764 987,704 

1,164,667 4, 218, 712 

029 

48, 450 115,677 3, 983,

6,

155 

2,349,227 • ' 3,391 11, 308, 553 

19,777 

5,628,031 497, 825 29, 678,741 

535 

82,74 

53,038 

16,194 

703 3(4103 

124, 727,150 11, 997, 761 11, 308, 854 1.942, 399 3 1, 404 734150,878,888 150,878, 281 

For production of distalled spirits at registered distilleries, see table 86. 

!Represent, the number of plants which operated Chitin BUY part of the year. 

8 See footnote 2, table 82. 

TABL] 84.-Summary: Materials used for rectification and production of rectified 

spirits and wines, fiscal' years 1986-1946, inclusive 

[Proof gallons] 

Fiscal year ended June 30 

Materials used for rectification 

Alcohol Spirits Whisky Brandy Other Total 

1936 

1987 

1938, 

1930 

1940 

1991_ .... 

1942 

1943 

1944 

1945„ 

1946 

18,002, 354 

24 258, 533 

20. 624 17, ag 8

345

81 

17247

f

5. Oa 

22, PAL 540 

19,675,212 

1,734,004 

2,331,970 

21,185, 

42,801,841

331 

MEMO 

eeeigigtigi tidIgg4tg 

14 072,580 

15,123,487 

ASA 668 

13, ISM 212 

15,295,518 

17,021,767 

40,00, NS 

29,037,012 

30.114 417 

40. 848, 886 

45, 820, 759 

liggig

■tIFF 

t6616614ta 

eacis ce 

gil iRERIER■ 

M6666666 

4dad 

REggitglEtI 

0666666615' alimme

gv. 

Fiscal year ended June 30 

Production 

Whisky Gin thrthas lklueurs Brandy Other Total 

1936 

1987 

1938 

1989 

1910 

1941 

1992 

1948 

1044 

BMA 

1946. 

ICORNIRMI $6551t661 16 

4,14gglagg44 

IMMURE WI461$611

66 

deb:weal:a s, 

31 ,17,552 

3,814852 

Z 721,78 

2, 192,96

5

4 

2,487,706 

4 542, 173 

3,228,135 

ft 964 502 

3,085,420 

8,686,947 

11,308,854 

gegge

glOgl 

IgIRERECIU M66166164 

32,444 806 

44,310,072 

43, 559,980 

43,400. 295 

47, 666,570 

54,157,628 

,770,903 

7

67

0,120821 

47,686,405 

110863,389 

150,878,888 

1Included with alcohol. 
a. 

Oe 4, 

0 

A 

4 

1 

O E o 

O o t 

§ 

• .N 

88 

i 

REPORT OF COMMISSIONER. OF INTERNAL REVENUE 

51119NElli a 

--or A 

189 188 

VII. CONSUMPTION OF DISTILLED SPIRITS 

[Distilled spirits bottled by rectifying plants, tax-pauses idbottling houses, and internal revenue bonded 

wareho] 

TARTS 85.-Bottling: Distilled spirits (rectified and unrectified) bottled for consumption,' fiscal year 1948 

[Wine gallons] 

Rectified products 

• 

Unrest'lied products 

Bottledin-bond 

Kind Bottled at 

Bottled 

at tax- Bottled at 

Bottled 

at taxwithdrawals 

Grand 

total 

rectifying paid bat- Total rectifying paid bot- Total upon Payplants fling 

houses 

plants tling 

houses 

ment of 

tax 

Whisky 141.097, 754 3,002, 454 144,1/9, 208 9, 337,834 3, 400,162 12, 737,986 6,958,690 163, 796, 884 

Rum 83,048 83, 048 750,723 108, 815 859, 538 8, 728 951, 314 

Gin 12,896, 698 17,516 12,914, 214 5,684,932 1,312,759 6,907,691 130 19,912,035 

Brandy ___ 1,921, 255 445, 929 2,367, 184 670,042 427, 659 1,097, 701 147, 282 c3, 612,167 

Cordials and 

11queivs 13,966,356 18,829 18, 9s5,185 13, 985, 185 

Alcohol 129, 614 3,083 132, 697 132,697 

Other spirits _ 813, 466 3, 698 817,164 306, 568 52, 686 359, 254 1,176,418 

Total 170, 778, 577 3, 488, 426 174, 367, 003 16,879, 713 5,305,15422,184,887 22,184, 7,114, 830 203,666,709 

1Represents distilled spirits bottled at rectifying plants and tax-paid bottling houses, and bottled-inbond spirits withdrawn on payment of tax from internal revenue bonded warehouses, Includes imported 

spirits used in rectification as follows: 528,524 proof gallons of alcohol, 264,176 proof gallons of whisky, 102,057 

Proof gallons of brandy, 39,901 proof gallons of wines, 3,089,575 proof gallons of other liquors consisting of 

561,006 proof gallons of rum, 49,315 proof gallons of gin, 255 proof gallons of vermouth, 2,014 proof gallons of 

cordials and liqueurs, 2,428,897 proof gallons of Cuban cane spirits, 39.540 proof gallons of distilled spiritsto be processed , 925 proof gallons of distilled spirits-aromatic, 4,748 proof pitons of unclassified spirits, 

and 12,875 proof gallons of products for exportation. Also includes imported spirits bottled after withdrawal from customs custody. . 

TABLE 86.-Summary: Distilled spirits (rectified and unrectified) bottled for consumption,' fiscal years 1941-4946, inclusive 

• [Wine gams] 

Fiscal Fear 

Cordials 

°thes ended June 30 Whisky Rum - Ain Brandy 

lici a 

and 

ueurs spirits Total 

119, 548125 1,378,192 13,316,858 2, 010, 621 3, 754, 858 341,125 151,872 

@IE§ER grthigg 

136,038, 633 1,813,449 14,396,909 879 4, 755, 808 VA, 167 170, 735 

135, 273, 247 2,917, 579 6, 323, 483 4, 493, 152 n994, 371 45, 265 255, 642 

96,430,899 12, 994, 466 7, 461,770 4,538,018 5,949,531 35, 916 2, 791, 290 

143,171,432 2, 024,582 10,009,224 4,053,886 9,166, 562 01, 502 1, 285, 811 

163, 796, 884 951, 314 19,912,035 3,612,167 13,985,185 132,697 1,176, 418 

1Prior to 1941 consumption was represented by tax-paid withdrawals. See table 79. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

I 

O 

g‘.. 5 RignliS124:1 

lin9Igt 

g mWiNgkENIZ 

si 65466666640: 

d7.454.At,wg.ecea 

gicig 

a 

tq 

Lt 

8 

0 

401§AUE2g1 

66666616101 <4.44„5-,,e4,44,40,4,4 

366 0106166U. 

lalitagifth164 

4149.156 .1.;4 

HEFlin4i0 

616664a706.1 

EIMAAHRE@ 

06666616616 

onecr o .54.11d 

m616116666 

6561K66g04 ggargdggal 

4561631646 

Mi2iFIEW 

661614646M 

6660646g166 

8 

ci 

6 

6 

6 

S 

2 

0 

0 

1111 1, 

erem0 e,Ptc •-■ 
mpvgibF-owsonaugow

E 

A 

1 

190 REPORT OF COMMISSIONER OF brraarria: want 

11 .0 

A 

q 

@ 

si 

II 

tigg 

III 

a i 

A 

1 

vim 

RAN ' AN 

grit, 

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'2 un 

1 , 

q o po d nou

g o sl pus 

g414

RIB IONARINEARIARNINSIMANINANI4 

1g4gg=gigg64414011gg44TAltag4gge c4 vt,t ∎ aace ae a 4 n 

S L ' 994ISO '

ff ol

W

s n aw Pus 

41

gRARENINIONINIRRIONOIMINAIS 

41011g1401444416414410404 4 a ..7 .14 aea-gega Ica 4‘ 

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4 

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41 

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9 9 99 31 4 319 

lt. Asiv 

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INIAINNENAINA 

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4eagg 

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9 ' NI 990 '

Grainand grainproducts• 

iva tr

% ps tam

4 

§§ 

gg 

II 

g 

R IININAIRIN 

g01444644444 of ..i4 a-aktage 44ggg1144g 

MUMMA 

eg a tr74 a 

kg 

@I 

4 Li 

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- 991 4 EN EW

El tm so

gg4g4ild 

MUM. 

4044 

NAN 

ea.see 

5144144eilggiiiggigi 

MENIMMARINI 

ag a -ga 

11144 

Min 

a g 

269 1 8 69

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ggeig a eg 11 a g 4 

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arf 

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II 

gig 

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4eaaaeaaaggagegggggae 

iggiagalggtingefingiVagginkagill 

igig§011MEargigIELM4§2i§§00§E§g1 

ggagaagt. g aeg g 

49 9 669 '

19 2 11

apra!taaaVagAggifga4

5g5gIggtglIM1144640444015.4044444ig 

3NARIEARWINIARIAPRARREINNUNUINE 

 -WagarlOageag . -la 

9 t 69 82C

9 4 939

5 

lae4 

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Y11141104 pocuaAp.wm.2.74 

! 

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4 

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aAXxx*zzzz000ggEgaWrItt* 

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AIIIIIIIRAIR 

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1 99 4- 09 gist Pi Nema

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111001101E 

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9 410 1

iffintglogr-it 

111RIAREARAI 

q ,9.1 10 11 .11 203 10 .100 189

....... 

IANmamas 

...Nefarar 

tg 

7I g 

al 

i_ a

alangiran ttarafacireatre, 

,

I -329 d3 PP glat Pt twu o

tt Mo

-aeaaeadeeeee 

igillin6 

inaggaissu 

b 

II 

INFINIE111 

itlai.555I 

980 ' 900gel an t n ' ela949 1 fa t z w est •

s St ' 1 sree '

x pa t t i us t 9'V '10 isa in t in '

400 

m t Da

4.0 

HARRIMAN 

1451M5g 

t sax ' T 09

, 

an 

go 1 ol en I N

M ' OS

re mit t et 691 1761st 'e ON 

, nt 1 °De ee 1 vs/ t

m At P NI ' PVC

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IA 

NOIRARINNA 

VglitigitiMI ea.:eat:it:wee-se 

va (=I " er it

M

9 999' 9' 99 '9 9 99 ' NO

59 9 994

z ire • t is tzi rze

e pir s Csr t 'No I OH L 1 8 90 1 099

01 9941

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41:

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1 PE PA "

3 9• .1 1110 6

f tal

Lffil

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g so taso ac

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/ AID
en 

a 

I 

I 

192 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OP COMMISSIONER OF INTERNAL REVENUE 193- 

E o 

Z B . 

Ut 

A s 

1. .4 

EMARREIARE§510111MIEW.15gARIWOHIMARA ligaggtignssaltw-egord,:g!...--pgrp 

9Dr9S0 1 8 

j ERMARIARMAR,5125511MARMARACIA2All eivers,„5..e.satawa giggver.5.4c.f rits5,:usgsprItzt.rgicy 

flOrttil 

...5 

111 "-a 

ORMIRMAR5RERRILIEgligniRIMIERRA5A 

gliARWAtigaggiitaggialegIgaggil sr 

lge 4'4 444'4444 44 4"a .-r-- ce 

I 828 1/4/99 4Vil 

Tax-freewithdrawals 

In401, 

RIERRARPRE§ERAU131@i 0 5RiA5A301AgARgai g-7.4 4 .14 eaagger. arg g g4.44 e 1 

Lersat 

alod 

402T 

A 

E.: , 

§ .3. - 

RI 

44 

I 

4 

REM. 

:EITIslif 

I 

4 

AR 

gg g 

R5 

64 

R 

4 

R 

cr 

1 f 

DI 'Link 

seas 

-smog 

faereo rod 

, 

i 1 A 

° 

g 

gettz 

aosiurerd 

no prams 

-ko0 

RRHAVAPHRWAR320§115ARAIRAMAIRIAA1 

4-74 4 , nit: 444144g-74 m7if az: getr-tn7 ef t;.-; 

I Mein 

Tax-paid withdrawals 

Mkt 

AliMPARARAAEHRAE551R1531415EARERIAIRAERI 

4415111544Vaggflaggiggalgiiii415gtqg 

4 44 .44-744447 .44,f 4 e .-t -7 4 

Zgliefirifi 

Inbarrels 

and kegs 

gfillilatilaRiMIARRE512ARROMEARAIRgA5 

sWalgirgag$4.4%ffigrqggIggtagggargli 

.4- 

Smug bottling 

55ARRIEIAIMEMENIUMIRIAIMARAAM 

IthUggigAgAggA4004AgggAilgA515WkilIt .,,, .44-7.-74-74 44 .4 4 .4 4 

Iago's% t2 

6 

il 

graIRRIMMOIMPORRAHRIAM0511§AIR 

MgaingtMitgg0WWWRIttagegg 

4 474 ..7.4,4444447 .4c44 4 4.4 ,-7 -7 4 

roceuVis 

ems 

I3 I Ala .400 

It tmi liacipi AANow. 

41 

I 

'' Alin 

Ail Asm,4Azzzazz000NmE. 5 

 li 

r 

' 

iNtlatli 

..o, 

. hi i 

12 0. 

TABLE 91.-Summary: Production, withdrawals, losses, and stocks on hand June 30 

of fermented malt liquors, fiscal years 1934-1946, inclusive 

[Barrels of 31 gallons] 

Fiscal year 

ended 

produe. 

lion 

Withdrawals 

Losses Mocks 

June 30 

zaa 

June 30 

°m 

Tax-paid . 

Tax-free 

. 

Grand 

By pipe total 

line for 

bottling 

In barrelyand 

kegs 

Total 

;11§1 1 .011411 

37,678,313 

4E228,605 

51,812,062 

56 748, 087 

56, 340,183 

53,870,653 

54,891,137 

55,211,850 

63,716,097 

71,018, 257 

84, 977, 700 

81,725,82047,232,871 

8, 011, 588 

10,954.762 

16,326 54232,431, 

n9219824 

24, 266,063 

24, 729, 985 

27,004, 065 

27,840, 167 

35,266,910 

41,112,864 

53, 289, 068 

84664,05060,404,57629,186.02219,520, 508 

24, 254, 451 

31,274, 069 

238 

32, 462,136 

26659,955 

27,086889 

26,010,165 

24,959,014 

25,599,309 

27,523,570 

20,736,893 

27,907, 753 

32,266 039 

42, 226 831 

48, 759,840 

55, 391,980 

53,929018 

51,816,874 

53,014,230 

52,799,181 

60,856,219 

68,636,434 

76,969,764 

81 286821 

450,503 

553,547 

555,643 

532,304 

460,813 

416,306 

399,186 

. 479,034 

798,873 

682, 26869, 

1,612,024 

3,976,091 

2, 278,437 

32,716,542 

42,782,378 

49, 315, 483 

55,924, 264 

54, 388,831 

.2,236 180 

53,413, 416 

53,278,215 

61,655,092 

318, 702 

78,581, 788 

83, 566,689 

83, 585,258 

ARWARMR51 

ggigggiggai 

..... 

a-reteasf ra r4 

glimummil giggignOgIgg eb:c6 ctoreeei cd oeceSce 

714 

750 

732 

720 

696 

653 

611 

574 

530 

491 

468 

468 

471 

TABLE 92.-Summary: Production, withdrawals, and stocks of cereal beverages; by 

months, fiscal year 1948 

[Barrels of 31 gallons] 

Month „ Production Withdmwals 

Stocks end 

of month 

July 

4ugust 

October 

November 

December 

January 

February 

March 

April 

May 

June 

Total 

MignRRUI .4'

acr.or tZ•begecr 

12101‘WT 

qzkanktaRp: 

37, 361 35,818 1, 751 

1 Containing less than one-half of 1 per cent of alcohol by volume. 

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

cereal beverages, and plants operated, by States, fiscal year 1946 

[Barrels of 31 gallons] 

. State Production 

of 

Stocks 

lune 30 

Number of 

breweries 

at which 

cereal bevwage transactions 

occurred I 

Connecticut 

Kentucky 

Massaehusetts 

Minnesota 

New York 

Wisconsin 

. Total 

9,580 

1,120 

7,989 

4,610 

10,174 

1,888 

• 8,803 

1,137 

4,219 

7,180 

10,153 

3,654 

720 

118 

915 

MnIC.1 .046411 

87,361 35,616 1,751 9 

Number operated during any part of the year. 
REPORT OF. .00MMiSMON

94 , RIFFOliT OF COMMISSIONER 

Itt1441:55144 

FlIFIEFERIII 

mintrukvimmun. 

ogi1050.

11113I11EVIR S 

11/ 1

5g6

ii@IEE 

gaging 

HEIM 

21454441501 

IMME029111 

04 

..4

EEFIEEFEEEIE 

ggIfen4qg 

4 

0 

A 

4ese.4444adt: 

gii11641 

1 04 IY

FIMII0009411

12A111151/IFIEfE

glaaseeede44- . 

el - 

All other State0 

U FE 2I a

4 110

t low rc a •Il

e, i 

i'g 

a 

4 g 

E 

4 

1 

IdEllit 

EMIR 

o ao =J

a 

t 

§ 

edad 

i ll 

111 

g 

B I. 

Ft f454tg 

EIRRII 

190 0

, 

Esg 

If 

1-1 k 

ii.' k 1 

i 

0' 

k 

New York I 

4 

fg 

II 

g

I 

: 

' 

I 

k 

- 

iggi 

Ail! 

1 

k 

5 

k 

14 11‘13 8.1 6011

U 

RE 

g 

I 

4 

1 

0 Rlo klula

0/ 

giillgif 

mama 

e 0644 

CI 

.s-4 24 

*a 

44

al

v ia osecon

g 

2 g b 

- 

1l 11 _ 

I

I 

1 

; : 

S 

4 

11114 oil! .4 
Treatment of wines REPORT OP COMMISSIONE

f lf lMo ti ll m& es Peen 

ggg

111 

g 

j - 

Fortification 

ad po pn

1

1111 

co ,,. 

01 

ge& ser Peon 

1g

gial 4.1 

it 

Amelioration 

pold aan

l l Inse q1 21

Wgg1 

411411 

4 

sg 

11 

t 

R R

 s

im ma en Pe

Wggi 

101111 

o 

a

11 

t c a

1 1

,/ pal pa g m

Grand total 

1, 1 111b11411g

ig Eg1 

ars w.

1 

Distilling 

materials' 

1 

g s 

. 

.1 10 111

g Rgg 1" 

41 111b1141M

S

f 

Over 14 and 

not over21 

alco alc hol l 

i 

. 

Not over14 

percent 

alcohol 

gg Rgg 

41 111b11410

ar4"

49 948

uo 

1° 

a m 

l

A 

196 REPORT OF COMMISSIONER OF INTERNAL REVENUE Amelioration 

Faa n84 

P.49 OA0.a z

egg 

moo 

g 

. 

E. 

3 

3 

A

t

A s 

IA 

a 

444ggeecac4e.s

f4aggIg0141 

1gi8gggEgi8g ce 

A A,g 

tPlft f 

041 . 104 

igfggaggggl g 

011111E111 

.dge.4 

gagWingtg 

WignEnOke 

tMrggIgIM 

EigniggEggf 

^dggct 

4.

11111RE1RE41 44ggegggectg 1

griOgg14111 

ArN11111111 341gRig8114 

gficgligggggf 

ggggIgg5ggif 

gAgsggiggsgs 

4.441.6.aa 

ggiggggg5ggf 

1741E1111111g 1 

cf .4'44 air: md.ced 4 4 

ggfillgg501 

gsnrogglig 

C 

5 

a 
:se 

REPORT OF COMMISSIONE

Tax-freewithdrawals 

el 

1 

,114 e

 F 

e 

g 1. .q 

glIn 

a

JOal 

al pi 

. ig ga g 

g 

3E 

a 

RN

1001 

I 

EE 

'1.4 

1 1 

e

ili 

- 

ttas 

4 0- 

a 

- 

q 

In 111 

it l '51:- Oa 

3 8 

Mg 

li 

6 

§ 

V U m

10"; 

dh -v's 

Ala 

afil 

4 " 

- 

1N1 

i 

otal 

g 

s 

I il xs - Plsd ia al P asi slw

,. Fiitggi g

112112E2

g 4

!VW 

941 

- 

-...., 

itTigh 

----.B. 

201 

F115 

a 

d a

242

a 

074 

I 

Zx 

164111

 *SOS 

. g

o

, 

: 

 ' 1 

1 

..Aom P 1.4 

m ltt gr I I;-4 00 XXX Azzzzooa E401t Alin 111 

na iOn gown 

o e n tryll

dt l Pla ‘

o iyawares • Wa

o m %me0 lls i trad sP } at tw

my smar

48 11 _w

720047-47--44 

„ , 

ionkoirr OF cOladisololktErt of iNtltieVAL tavzHn 

g. 

g 

awegegIgggte g 

148 

15121kNERIN 

11,411dWiett - g 

154dgiggglit 6 

N1111E12E111 g 

Cs 

4 

aeaeeedeeeee 

g2210gEG214 

11121211511E 

eeeebreelzdeet: 

igE20212..521 

11I11111/11 

404111M11 

H1111111111 

I6 - 

pa 

tactoz 

a 

I 

8 
O 

1 

ro 

00 ce, 

tl 

200 I MPORT OF COMMISSIONER OF INTERNAL REVENUE OF COMMISSIONE

, a lo Ta

gligggiffdggClg 

gill:4MM 

1§115gigggg§ 

- 

01 110% 1 00

Over21 and 

not over 24 

Per cent 

alcohol 

gglgiggallg 

Igiiiigggrigg 

ai,s444.draaaa 

1 % '09093I

2nd c 

HillgilEIV4 

145 

over 

eon 

oho 

44g44444444.71 

'919 

laggRaliggi 

gigligggivgg 

Notove

per r con 

aooho 

aggeeaeggaag 

ggggliggifgg 

%Et 

riggigOgggIO 

AlEgE5aglig 

a a 

'9 9l '9

IIIIREEMIE 

be lo

VItttitcall 

to 

IMIggggIgg 

arargeterreg 

4 20

4- 19

A451g4141 

'996 

4eawas44(ses 

: 

aniliergli 

-: ad

ginVitgagg 

974 

gligalggigg 

da.awea.ear! 

i ° 

fligaggi1141 

6 ‘911

to 

191 Ixpe '168 'ems 

/92 1

cog '

o t

09 42

‘CIU3 

. I 4aggg4aaaeaa 1 14 94 21

N 

.kh 

4I& .. 

Numberof premises 

operated ' 

pq 

43 i 

.0 

1

8 

ii 

-4r--------c

StocksJune 30 

"kg5g7j4 

liggi5AMEE

etg

g 

Over 21 and 

not over Pearr cent 

cohol 

:: 

Eg! 

: aT 

q 

Over14 and 

notover 

21 percent. 

 alcohol 

Wag. '-17,14,1 0 

2 

Kg 

R

Not over 

14 percent 

alcohol 

grgFX '0W

III@AggW4

gMlig44 

gratl 

4- 

a 

a 

Withdrawals 

, 1 10 19

MIMI 

Meg g'4 

IR 

y 4-M 00

§gR 

6 

g 1 n L

y -m pled

5111g1 

Eg4112 

g 4 

f 

g 

g

o 4 

V. 1114gfEg

gag el" 

g 

9 1 912

111

11014 4aegga 

-

M
202 it/WW2 OF 00141f1E4SI0NER OF INTERNAL" REVENUE 

TABLE 102.—Suminciry: Production, withdtawalt, losses, and stocks of sparkling 

wines,' by months, fiscal year 1948 

inalettat undid 

Month Freda.> 

lion 

withdrawals 

°gi g 

Tax-paid' Tax4ree Total 

Jul 

siggegagswe

ei 

23,804,220 

August 24 560.628 

SepteMber 22,734,816 

October 22,135,852 

November 19,996,661 

December 

1 

■ 

■ 

■ 

4 

17,546,349 

January 17,9315071 

February la, ,met Mareh 

tet

19, 996,180 

22,570,009 

Abllyn 24 8184 ,08 

June 24 497.317 

Total 411, MO, 388 e5. 721 r1, 426,064 37,206,805 1,364,641 24,497. 817 

Includes artificially carbonated wines es follows: Production. MEM tauxxid withdrawals, 734,004; 

tax-free withdrawals, 2,620; losses, 7,027; and goal June 1 11:4 108,170 1a411-Pint These itguretrepreeent Nothanwale subject to tax a the fol owm8 rates: 15 Dents per half pint unit on 

naturally carbonated wine and 10 cents on artMelally carbonated wine. 

3Represents 6116,184 half-pint units removed for conversion to still wines and 791,900 removed for export. 

TABLE 108.—Summary: Production, withdrawals, losses , and stocks of sparkling 

winds,' and number of premises operated, by States, fiscal year 1948 

Imams' must 

- 

StateWithdrawals - 

Losses Stocks 

June 10 . 

was 

Tax-paid' , Tax-fres Total 

636,661 347,749 

2"-""""•til g" 

347,749 

ao 

128 

■ 

14,720 3,912 

91. 

I 

97,196 101,8M 

240 80,848 

71914867 710,235 

29,600 119,707 

164 

40, 989,E41 e5, te, 21 41,499,084 37,908,105 1,364,641 24,497,817 

'See footnote 1, table 102. 

s See footnote 2, table 102. 

s Represents wineries , bonded storerooms, and field warehouses that operated during any part of the veer. 

Represents 004,104 half-pint wiltsremoved for conversion to still wines and 791,900 removed for export 

from Callfornia,-Missouri, New Jersey, and New York. 

afloat or Combasstorra or INTERNAL. ENneparg 208 

TABLE 104.—themmory: Production, withdraWals, losses, and stocks of vermouth; 

by months, Meal year 1948 

nabs wabea 

._ 

Month Froduoti°11 

Withdrawals 

Losses 

Stocks 

end of 

month 

Tax-paid 

T ax-r free 

Mr 

expert 

Over 14 

and not 

over 21 

per cent . 

- VIX 11 

cht ki 

Total 

AP t. 

g11111111111 

144ggaingili . 

IgarsiiRtigia 

2 

11 

3 

V0INOMMOvIE. 

.14011111 

VgailMgRel evra.cde#444e,r VISEE511112: 

05:044444g6 

MA

-rRMON 

t4. 4 ee.eg. 

3111■■3ERIE 0115,541561a aaa....ra4 

2, 886, 456 2 619, 284 25 2,819,809 49,936 2,869,245 -80.068 1,359, 729 

1 For production of vermouth at reetifying plants, we table M. 

2These figures represent withdrawals snblect to tax at the following PIM: 00 emits per wine gallonon vermouth over 14 and not over 21 per omit alcohol, and SS on vermouth over 21 and not over per cent 

alcohol. 

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

30, of vermouth,' and number of premises operated, 6y,States, fiscal, year 1948 

Mine gallons] 

State Production 

Withdrawals 

Losses Stocks 

Jima 30 

Number 

of prem Matz 

Tax-paid r foT19. 11ree T 

84.596 51, 505 

A.010.0101 ,1041gnM.Ci 

105 

1,871 

34 

120 

102 

15 

4 

ad 

23 4128 

14444 21,638 

316 

111 

6 

30 

%336,466 2,619,309 49,938 2,869,246 80,056 1359,729 

` For production of vermouth at rectifying Plants, see table 83. Represents over 14 and not over 21 portent alcohol with the exception of New York, which includes 25 

of vermouth over 21 and not over 24 per cent alcohol. These withdrawals were subject to tax at the 

rates: 80 cents per wine gallon on vermouth over 14 and not over 21 per cent alcohol, and on 

vermouth over 21 and not over 24 per cent alcohol. 

3Represents wineries, bonded storerooms, and field warehouses that operated duringany part of the year. 

• 
204 REPORT OF COMMISthIONER OF -INTERNAL REVENUE 

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

30, of still and sparkling wines, fwcal years 1934-1946, inclusive 

- Fiscal year ended June 30- 

Still wines (wine gallons) 

Production s Tax-paid 

withdrawals 

Stooks June 

30 1 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

* 

1941 

1942 

1943 

1949 

1945 

1946 

231,959,287 

286,371,423 

77, 778,388 

91,728,931 

170,875,817 

122, 045, 291 

228, 726, 368 

212,387,737 

313, 706,263 

195,224,785 

264, 852, 855 

319,983, 155 

379 935,981 

14, 525, 688 

35, 400,400 

47, 474,404 

82, 035, 297 

61,175,582 

87,376,384 

82,176, 588 

88, 502,333 

102, 016,813 

103426,467 

84, 672, 638 

88, 791, 749 

107, 964, 670 

50,168,336 

58, 464,407 

78, 545, 340 

68, 128, 002 

102,016, 413 

94, 841, 570 

93, 244,603 

117, 888,723 

133,19, 452 

91,031,471 

94,313,027 

102, 724, 527 

102, 014, 100 

Fiscal year ended lupe 30-- 

Sparkling wines I (half pint units) Vermouth 1(wine gallons) 

Produodon 'Fur d 

aw- with als 

Stocks 

June 30 

Produodon 

Tax-paid 

withdnnt wither " 

stooks 

 June 30 

10, 657,488 

6, 213, 645 

8, 277,011 

9, 622, 525 

9, 780, 274 

6, 683, 762 

9, 834, 791 

18,215, 685 

29, 581, 518 

A 347, 950 

30,191,582 

31,016, 708 

A 569, 388 

MUIRMWO gagligigg0 

11,648,648 

13, 248, 748 

IZ 943, 627 

13, 207, 501 

15, 872, 251 

20,991,572 

17,647, 807 

18,714,510 

22, 633, 677 

24,497,817 

9,015,440 

9,273,563 

10, 781, 785 

164, 747 

201,481 

206,184 

479,074 

1,610, 701 

1,921,514 

2,107,056 

2, 799, 750 

3,385,812 

2,886, 468 

82, 712 

153, 207 

187, 288 

394, 245 

1,077,382 

1,474,105 

2, 210,457 

2,588,489 

2,960, 707 

2,619,309 

68,314 

103,089 

102,029 

176, 576 

643,016 

979,898 

773,302 

918,032 

1,205,907 

1,359, 729 

Includes champagne, other sparkling wines, and artificially carbonated wines 

2 Represents production at wineries under provision of section 2801, Internal Revenue Code (sec. 319, 

Liquor Tax Administration Act, approved June 26, 1936). 

Represents total amount removed from fermenters, including distillbm materials (substandard wines 

produced with excessive water or residue materials). 

Exclusive of distilling materials (substandard wines produced with excessive water or residue materials). 

Nora.-Figures for the years 1935 through 1939 changed to correspond to tables showing information by 

months and by States published for such years. 

REPORT OF COMMISSIONER OF INTERVAL REVENUE 

X. CLAIMS 

TABLE 107 .-±Claims for redemption of stamps, abatement, and refund of taxes, 

fists year 19461 

Redemplion of 

stamps 

ii 

Abatement of 

taxes 

Uncoiledibis 

taxes 

Total 

number 

Total 

amount 

On band July 1, 1945 468 3,255 300 230 3,283 $1,192, 766.70 

Received during year 3,178 7,009 1,107 1,848 13,142 10,336,360. 57 Reopened during year 5 19 5 1 30 2,083. 79 

Total 3,651 9,293 1,412 2,079 16,435 11,481, 220.08 

Allowed 2, 785 8,122 1,077 1,990 13,974 6,305,672.08 

Rejected 450 829 217 20 1,516 3,205,074. 80 

On hand June 30, 1948 416 342 118 89 945 1,970,473.18 

- Total 3,651 9,293 1,412 2,079 16,435 11,981, 220.06 

TABLE 10S.-Claima for drawback, fiscal year 1946 

Distilled spirits used in 

nonbeverage products 

Product& exported 

Abohol used in Am-

°ring extracts, toilet 

and medicinal preparations 

Number Amount Number Amount 

On band July 1, 1945 

Received during year 

Total 

Allowed 

Rejected 

On hand June 30, 1948 

Total 

210 

4,416 

$2,185, 370. 22 

29,979, 729.84 833 $826, 711.07 

4,628 32,165,02386 ' 833 826, 711. 07 

4, 479 

64 

83 

30, 763, 662.92 

228, 593. 15 

1,172,243. 79 

833 826, 711.07 

4,628 32, 165,099. 88 833 826, 711.07 

, 

Products exportedContinued 

Stills 1 Total 

t 

Distilled spirits and 

wines bottled espedaily for export 

Number Amount . Number Amount Number Ammmt 

On hand July 1, 1945 

Received during year 

Total 

Allowed 

Rejected 

On hand Inns 30, 1946 

Total 

1,732 $3,131,145 95 19 2672.00 

210 

7, 000 4 

$2,185,370. 22 

33,938,158. 66 

1, 732 3,131,145.95 19 572.00 7,210 86,123,518.88 

1,732 3,131,145. 05 19 572. 00 7,063 

64 

83 

34, 722,091.94 

- 228, 693. 15 

1,172,843.79 

1,732 3,131,142 95 19 57200 7, 210 36,123, 528. 88 
Itzrout or comaassioNnt or INTERNAL REVENUE 207 

REPORT OF COMMISSIONER, OF ,INTERNAL REVENUE. 

XI. LABEL ACTIVITY 

TABLE 109.-Label activity under Federal Alcohol Administration Act, fiscal year 

1948 

TABLE 111.-Enforcement, Alcohol Tax Unit: 1Seizures and persons arrested, by 

States, fiscal year 1946 

Applications received Certificates issued 

EPPliere 

tin] disapprove. Total 

For appent 

For exemption Total teApprovals 

Bumptions 

DETHLSD SPIRITS • 

Domestic 

Imported 

45 9,901 

959 

987 

7, 764 

7 

11

56

4 

Total 

wpm 

10,815 45 10,860 8,761 46 870 9,868 

Domestic 11,507 1,356 12,868 10,308 1,187 489 -11,982 

Imported A 830 2,830 2 470 127 2,397 

• Total 14,337 1,368 15,698 12,776 . 1,187 616 -14,579 

MALT BISMILLOICS 1

Domestic 1,657 1,657 1,149 

0 

Imported 85 85 49 

Total 1,742 1,742 - 1,198 81 1,279 

Grand total 26,894 1,401 - 2E295 22,726 1,232 1,567 25,624 

XII. ENFORCEMENT, ALCOHOL TAX UNIT 

TABLE 110.-Enforcement, Alcohol Tax Unit: 1 Seizures and persona arrested, by 

months, fiscal year 1946 

Seizures 

Month 

Persons 

arrested 

Stills Trucks 

Noels:- 

Paid 

til 

splrite

led 

(wine 

gallom) 

Property 

(appraised 

value), 

Automobiles 

Mash 

(wine 

gallons) 

Nontaxpaid 

wines 

(wine 

gallons) 

July 

August 

September 

' October 

November 

December 

January 

February 

March 

Amp:: 

Tune6,423 875 

5,151 

6,259 

5,890 

5,834 

5,254 

6,854 

6,432 

8,886 

6,660 

8,129 

7,240 

690 

802 

713 

719 

720 

584 

648 

625 

810 

638 

661 

658 

8272,092 

120,047 

104,023 

209,736 

353,852 

124,238 

135,681 

316,776 

157,810 

122,090 

145, 211 

316, 659 

16 

17 

13 

25 

80 

109 

97 

78 

79 

zo 

81 

74 

102 

78 

96 

73 

'- 16 

11 

17 

21 

21 

13 

24 

18 

223,564 

201,565 

1832 ,15 

218, 822 

M0,258 

189,734 

189,780 

203,876 

263, 548 

188,397 

221,509 

216,370 

12 

331 

898 

700 

507 

46 

175 

42 

State 

- Seizures 

Persons 

arrested 

Stills 

Nontaxpaid 

,I 

hpr 

Mash (wine 

gallons) 

Automobiles Tru s 

„ 

property 

(ap 

cLritid 

168, 2M 

.el•

Ero

lgzergylavog.ssegvagrrig5 7741.1 • 

4 

26 

-E 835 

512 400 

1,500 

18E986 

573,525 

28,128 

202 

2 33 

47,087 

1,255 

27Z 

255 

aq 

X21 ,. 

"On' 

etvs 

, 

83,229 

MIR 

e

f,c4; 

210 64,519 

2841 8E035 

696,813 

1,825 

6 

22,836 

25,100 

200,346 

138,215 

6,436 

1 

9 

838,812 

1,176 

5,801 

8,80 79,621 3,586 2536 638 1,024 212 2,378,016 8,246 

Total 79, 621 3,586 2536638 1,024 212 2,378,016 8,246 

598 

567 

629 

628 

615 

468 

547 

600-

665 

638 581 

515 

6,641 Bee footnote 1, table 110. 

, See footnote,2, table 110. 

Includes seizures and arrests in cases adopted, as well as originated by the Alcohol Tax Unit. 

Includes $179,789 representing the appraised value of 78 automobiles, 8 trucks, and 7,056 wine gallons of 

tax-paid liquors, seized for violations of the Liquor Euforcemen Act of 1936; and $173,246, representing the 

appraised value of 18,216 wine gallons of tax-paid liquors seized for violations of internal revenue laws and 

the Federal Alcohol Administration Act, resulting from the shortage of distilled spirits. In addition, as a 

result of floor stocks tax evasion,there were seised 2,163 wine gallons of tax-paid distilled spirits and 1,139 

wine gallons of tax-paid wine, valued at $33,283. 
Number 

of cases 

Amount stated In statutory notice I 

Deficiency 

in tax Penalty Overassessment 

Pending at beginning of year 

Received during year (net-transfers, etc., deducted): 

3,997 $215, 153, 163 $25,691,318 ss, 164, 133 

Cases considered before petition 1, 171 

Cases not considered before petition 1, 623 

CaSeS reopened after trial 51 

Total receipts 2, 746 132, 81 7,825, 271 6,678.288 

Total to be accounted for 6,742 847, 776 80.-516, 589 15, 842, 419 

Disposed of during year: 

Closed by stipulation-agreed settlement 1,801 70, 204,973 3,650.089 2, 210, • 

Closed by dismissal or default - 142 891, 988 11X 101 29, BOB t108 

Tried before The Tax Court on merits 873 26, 374,583 515, 947 248, 337 

Total disposed of 2.818 97, 271, 544 4,282.137 483, 919 

Pending at end of year: 

In bands of technical advisors 2,020 140,015, 642 21, 805, 636 5, 026, 111 

In hands of division @mused 1,906 101, 256, 590 7, 428, 818 5, 332, 389 

Total 3, 928 250; 272, 232 29, 234, 452 353, 500 

I Includes amount of overassessrnents stated in statutory notice, and, in addition, overassessments in 

certain associated cases in the amount of prior findings of the Internal revenue agent in charge or of the Staff. 

For estate tax cases net amounts are used after deducting additional State tax credits allowable if sub • 

stantlated. 

(B) RESULTS OBTAINED IN STIPULATED CASES 

Stipulations 

filed 

Percentage 

sustained 

Number of eases 1, 801 

Deficiency In tin $21, 148,573 30.1 

Penalty 674,326 15.7 

Overassessment 2,200,765 

Net deficiency and penalty 19, 522,134 27. 2 

REPORT. OF COMMISSIONER OF. INTERNAL REVENUE 200 

TABLE 112.-Analysis of the work' of, the Technical Staff during the fiscal year 1948- 

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

PART II-CASES DOCKETED BY THE TAX COURT 

(A) PROGRESS OF WORK 

REPORT OF COMMISSIONER OF INTERNAL REVENUE , 

TECHNICAL STAFF 

TABLE 112.-Analysis of the work of the Technical Staff during the fiscal year 1946- 

Income, profits, estate, and gift tax cases 

FIELD OPERATIONS-ALL DIVISIONS, CONSOLIDATED 

PART I-CASES NOT BEFORE THE TAX COURT 

(A) PROGRESS OF WORK 

Number 

of cases 

Revenue agent's finding or statutory 

notice 1 

Deficiency 

in tax Penalty Overassessment 

Pending at beginning of year:. 

Awaiting Staff action 4,146 2152,659,574 $7,862,364 $19,057,117 

Awaiting taxpayer's action on statutory notice 

directed or sustained 572 25,063,257 639,387 1,718,464 

Received during year (net-transfers, etc., deducted)._ ... 5,861 158,201,453 1,925,239 17,988, 321 

Total 10,379 333,824,284 10,426,990 783,902 

Disposed of: 

Closed 3,381 67,867,961 X687,741 4,972, 313 

Petitioned to Tax Court 1,198 58,213, 511 1,112, 301 3,953,039 

Total disposed of 4,579 126,081,472 7,80%042 8,926,352 

Pending at end of year: 

Awaiting Staff action 5,158 15X 090,493 2,304,116 28,481,962 

Awaiting taxpayer's action on statutory notice 

directed or sustained 842 51,652,319 322,832 1,358,688 

Total . 5,800 207, 742,812 2, 626, 948 29,838, 00 

1For cases originally received in pre-90-day status, amount of finding of internal revenue agent in charge; 

for cases originally received in 90-day status, amount * statutory notice; for estate tax cases, net amount 

after deducting additional State tax credit allowable if substantiated. 

(B) RESULTS OBTAINED. IN CASES CLOSED 

Number 

Staff decision 

Deficiency 

In tax Penalty meat 

of cases 

Agreements before statutory notice (including agreed 

overessesaments and agreed claim rejections) 2,378 $23,078,274 $427,169 $4,221,525 

Agreements on agents' statutory notices during 90-day 

Period 204 377, 088 12, 386 17, 277 

Agreements on reconsideration after Staff's statutory 

notices 57 1, 321, 904 192,933 27, 481 

Defaults on Staff's statutory notices (no petition tiled).. 478 10, 700, 472 2,894,446 814, 381 

Defaults on agents' statutory notices sustained by Staff 

(no petition filed) 78 239,465 4, 858 80. 900 

Iinagreed overassessments and claim rejections 188 440 217, 417 

Total „ 3, 381 35, 717,650 3, 531, 791 5,178, 981 

Nara.-Per cent of deficiency in tax sustained, 52.6; per cent of net deficiency and penalty sustained, 48.9. 
210 REPORT-OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 113.— Summary: Income, profits, estate, and gift tax appeals docketed, stipulated, chneaulled, and defended on the merits before 7'h6 Tax Court (formerly Board 

of Tax Appeals), fiscal years 1040-1046, inclusive 

Fiscal year 

Hai Iv I 

gip 

1940 

ififfi.E.gke 

1941 

1942 

1943 

a 1 

1944 

1945 

1946 

Total 24.802 17,256 1,381 8,023 

Nnws.—Excess of total dis6osels, 26,610 docketed cases, over filings of 24,802 represents reduction of 

1,808 cases in previously existing case Inventories. 

TABLE 114.—Analysis of work on compromise, e:etension of time, and final closing 

agreement cases, fiscal year 1946 

Cases CoalPrombe bases 

Extension of time 

COM 

Final 

clordng 

agnsemen t 

On hand July 1, 1943 . 564 14 18 

Received (net) 787 108 131 

Total to be disposed Of 1,851 117 160 

Accepted, granted, or approved 389 11 124 

213 102 26 

tritherawn l

Transferred 

78 

20 ,- 

Total disposed of 702 113 159 

On band June 30, 1948 62 4 19 

/ 

REPORT or COMMISSIONER or INTERNAL REVENUE 

OFFICE OF THE CHIEF COUNSEL 

APPEALS DITIgION—WASIIINGTON OFFICE 

TABLE 115.—Caass appealed from Tax Court decisions to appellate courts, fiscal 

year /946 • 

Pending beginning of fisearyea• 486 

Received from field for appeal to circuit courts of appeals 249 

Total 735 

Closed: 

By decision on merits 425 

By agreed settlement 4 

Transferred to field—remanded for further hearing 19 

Total .448 

Pending end of fiscal year 287 

TABLE 116.—Number, and amounts, of eases shown in table 116 for the fiscal year 

1946 only, by class of tax andentounts involved 

Class of tax 

• 

Pending July I,

It" . 

Filet reeFeral, and readved from 

field, filed"kW 1946 

Closed and trans- fared togem 

fiscal year 194 

ending luxe 20. 1946 

Amount in 

dispute 

Number Amount in 

dispute 

tw 

Amount in 

dispute 

Amount in 

dispute 

—....__. 

Inca 

Estate 

Gat 

Total 

105,612,488 

10,14235 507.035 

20, 338, 474 

7.02,517 

389, 902 

ECK 

21,131,527 

6,163,151 

680.128 

24.90E443 

11086,62 

287,676 

461 26,619,658 249 17,734.40 448 17,931,806 287 26,399,712 

TABLE 117 —Circuit and Supreme Court cases pending June 30, 1946 

Claud tax 

PedingIuly 1, 

15U 

New appeals to 

circuit courts of 

appeasdand rened 

Closed during fiscal 

year 126 

Pending June 30. 

Amount in Amount In Amount in Num. Amount in 

- 

I 

dispute 

7 

dispute 

I 

dispute bar dispute 

Income $111.72 22 20,0262 511,084,374 22.810,757 

Estate 10,326,235 7,023,119 

40 

6,159,888 11,186,661 

Gift 147.985 854.054 644,313 307,676 

Total 476 26,676,622 239 17,465,984 482 17,48,372 288 24,305,034 

Tens 118.—Status of cases pending before The Tax Court of the Untied States 

June 30, 1946 

On reserve calends 

Tried by The Tax Court of the United States: 

Awaiting expiration of appeal period 

Total 

2 

2 
TABLE I23.-Disposition of cases by The Tax Court of the United States during 

the fiscal year 1948 

Character of dosing efmber 

Amount in dispute 

Nu

centAmount approved 

Net result 

Pe 

age Of 

Deficiency Overpayment DeficieneY Overpayment 

recovery 

Default 142 $808,089 $448,844 

3,883, 583 

non 089 $1,251,933 I00.0 

Decision on merits__ 785 24,278,668 7,577,709 970,195 10,491,097 37.3 

Agreed settlement... 1,801 73,855,062 8, 543,122 31,722,899 385,990 27,880,031 34. 7 

Total 2,728 98, 941, 819 10,870,549 80,106, 697 1, 356, 185 39,623,061 38.1 

CIVIL DIVISION 

TABLE 124.-Cases received and disposed of during the fiscal year 1948 

Pending July 1, 1945: Number 

In court (exclusive of lien cases) 1, 349 

Not pending in court (exclusive of lien easel° 155 

Cases in court Involving liens 397 

Cases not in court involving liens 41 

Total 1, 942 

Received during the year: 

Suits by taxpayers 437 

Suits involving liens 437 

Cases for suit by the United States 136 

Lien cases not in court 169 

Total 1, 179 

Total to be disposed of 3, 121 

Closed during the year: 

Cases (exclusive of lien cases) 615 

Cases involving liens 624 

Total 

Pending June 30, 1946 

Pending July 1, 1945 

Received during fiscal year • 

Total 

Closed during fiscal year 

Pending June 30, - 1946 

Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases. 

I, 239 

1, 882 

Amount 

$136,.532, 421. 80 

12, 907, 734. 63 

149, 440, 156. 43 

66, 939, 561. 76 

82, 500, 594. 67 

212 REPORT 'OP COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL • REVENUE 

TABLE 119.-Progress of cases n appella e tie on nppeale from decisions of. The 

Tax Court of the United States for the fiscal year ended June 30, 1946 

p Cases 

In dr-. 

cult 

courts 

In Supromo 

Court 

, Cases 

I 

In oircult 

courts 

In Supromo 

Court 

Pending beginning of fiscal Closed during fiscal year: 

mm .. 

year: Ftworable to Commissioner_ 224 

Appealed by Commissioner_ 142 Favorable to taxpayers 137 

Appealed by taxpayers 285 Modified 41 

Appealed by both 33 

Total 407 25 

Total 460 16 

'Pending end of fiscal year: 

Appealed during fiscal year: Appealed by Commissioner_ 65 

By Commissioner 45 8 Appealed by taxpayers 184 

By taxpayers 182 ' 4 Appealed by both 32 

By both 12 

On certificate of lower court_ 1 Total 281 2 

Total 239 . 11 

TABLE 120.-Disposition of Supreme Court, Circuit Court, and. Tax Court cases 

closed during the fiscal year 1948 

Character of closing Number 

Amount in dispute Amount approved 

Percentagelof 

Deficiency Overpay- recovery 

meat 

Deficiency Overpaywent 

Net result 

- 

Decision on merits.... 

Agreed settlement 

Total 

426 

4 

$16, 143,376 

2,931 

$1, 546,955 $7,997,384 $893,011 $8,651,308 48.90 

429 16,146,307 1, 546, 955 7,997,364 893, 011 8, 851,308 48.89 

TABLE 121.-Disposition of cases closed by The Tax Court of the United States 

during the fiscal year 1946 

Number Character of dosing 

Amount in dispute Amount approved 

Percentage of 

reeoverY Deficiency °yr:ref:PT- Deficiency Ovin2urNet result 

Decision on merits.... 

Agreed settlement 

Total 

12 

4 

$109, 565 

2, 931 

43, 431 $39, 5241 $627 $42,327 37.46 

16 112,496 3, 431 39, 523 .627 42, 327 36. 51 

APPEALS DIVISION-FIELD OFFICES 

TABLE 122.-Number, and amounts, of cases pending in field divis'ons, by class of 

tax and amounts invo ved 

Class of tax 

Pending.June 30, 

1915 

Filed and reopened, 

fises year 1946 

Closed, fiscal year 

1948 

Pending June 30, 

1946 

Amount in 

dispute 

Amount in 

dispute 

Amount in 

dispute 

Number 

Amount in 

dispute 

Income tell ts ... 

Total 

4, 

, 679 

010 

113,347, 

$136, 839,6Y 

49,883,978 

ro 

$63, 897, 624 

40,114,744 

51 

14 

$273, 542, MO 

116,918,942 

4,747 313,847,717 2,717 186,635, 592 2,728 109, 812, 388 4,736 890, 400,1911 

213 
214 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Tana 125.—Results obtained in cases dosed during the fiscal year 1948 1 

Number 

of cases 

Amount 

claimed 

Recovered 

from taxpayers 

Amount 

refunded 

Suits Instituted by taxpayers 428 311,122,098.18 a 637,061.73 

Suits and claims by the United States_ 187 55,817,463.58 $9,071,845.83 

Total 615 60.939,541.71 9,071,345.83 6,637,001.78 

Excludes bankruptcy, receivership, Insolvency, compromise, lien, and liquor cases. 

TABLE 128.—Resultlebtained in lien cases closed during the fiscal year 1946 1 

Number 

of cases 

Lien cases pending in court 461 

Lien cases not pending in court 163 

Total 624 

Excludes bankruptcy, receivership, insolvency, compromise, lien, and liquor cased 

TABLE 127 .=Civil cases pending at the beginning and end of the fiscal year 1946 1 

Pending 

July 1, 

1945 

For suit by the United States 

Pending in district courts 

Involving liens__ 

Paneling 'm *mit co of appeals 

Pending in Court of C 

Pending in Supreme Court 

Pending payment of judgment claims 

State courts and miscellaneous 

Total 

1 Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases. 

TABLE 128.—Number of Civil Division cases tried by the Department of Justice and 

number decided by the courts during the fiscal year 1946 

• Courts Cases 

tried For the 

Government 

Against 

Government 

Partly for 

and partly 

against 

' Government 

District courts - 

Circuit courts of appeals 

Court of Claims 

Supreme Court 

Total 

123 

40 

12 

5 

so 89 

4 

101 

7 

18 

1 

14 

2 

180 110 127 

155 

1,127 

438 

37 

114 

es 

1,942 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 215 

CLAIMS DIVISION 

TABLE 129.—Processing tax cases, appealed to the United States Processing Tax 

Board of Review l and The Tax Court of the Uni ed States, including those appealed 

to appellate courts, fiscal years 1939-1946, inclusive 

1939 1940 1941 1942 1943 1944 1945 1946 

Pending beginning of fiscal year 62 83 93 103 70 60 54 39 

Piled during year 107 120 103 38 22 5 2 

Total 15fi 203- 196 141 92 65 41 

Closed: 

BY dismissal 76 

By agreed settlement $ 12 

By decision on merits 12 1 

Total 76 110' 71 32 11 lb 3 

f 

United States Processing Tax Board of ReVit1/247 was abolished December 31, 1942, and its jurisdiction 

and functions were transferred to The Tax Court of the United. States (sec. 510, Revenue Act of 1942). 

, 

TABLE 130.—Number, and amounts, of caul shown in table 139 for the fiscal year 

1946 only, by class, of tax and amounts involved 

Class of tax 

Pending lune 80, 

1945 

Filed during . 

fiscal year 1946 

Closed during 

fiscal year 1946 

Pending June 30, 

1946 

Amount in 

dispute 

Numher Amount in 

dispute 

Number Amount in 

-dispute 

IPI 

Amount in 

dispute . 

89 $14,403,898 2 $7,908,434 18 $3,217,947 28 $19,094,384 

TABLE 131.--Status of processing tax cases pending before The Tax- Court of the 

United. States, including those appealed to appellate courts, -June 80, 1946 

Number 

Referred to Technical Staff 1 

On reserve calendar 

In process of preparation: 

On field calendar 

Ready for trial but not set: 

On field calendar 1 

Tried by The Tax Count of the United. States: 

Awaiting decision 

In circuit courts of appeals: 

kivaiting decision 

Awaiting expiration of appeal period 

In process of closing 

Total 28 

TABLE 132.—Results obtained in processing tax cases closed before The Tax Court 

of the United States, including those appealed to appellate courts, fiscal year 1946 

Character Of closing Number of mom 

Amount of 

claims in 

dispute 

Amount of 

claims 

recovered 

by taxpayers 

b as 

Dec 

A 

ision

greed settlement 

Total 

12 $3,

118

099,465 

,482 

3279,900 9.03 

13 3,217,947 279,900 8.70 

720047-47-15 

5 

2 

4 

4. 

2 
216 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 133.—Civil cases received and disposed of by Processing Tax Section, Claims 

Division, and number decided by courts during the fiscal year 19 48 

Not In 

' suit 

District 

courts 

Circuit 

,...,..... „,, 

`°°°''' — appeals 

Court of 

Claims 

Supreme 

Court . Total 

Pending beginning of fiscal year 

Received during Pam] year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 

Cases decided: 

For Government 

Against Government 

Total 

' 5 92 

10 

7 

1 

5 

1 

109 

12 

5 

5 

102 

27 

8 

4 

5 

1 

121 

37 

75 4 4 1 84 

2 4 1 

.., 

1 8 

2 4 1 1 8 

TABLE 134.—Review cases received and disposed of by Processing Tax Section, 

Claims Division, for fiscal year 1946 

Cases Claims Amamit involved 

Pending hesitating of fiscal year I 

Received during fiscal year_ . 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 

2 4 $117,940. 71 

2 

1 

4 

3 

117, 940.71 

103,136.83 

1 1 9,803.88 

TABLE 135.—Civil cases received and disposed of by Processing Tax Section, Claims Division, during the fiscal year 1946, by number of cases and amounts involved 

Nizmber 

of-oases 

Amount 

Involved 

Pending beginning of fiscal year 

Received during fiscal year 

Tots/ 

Disposed of during fiscal year 

Pending end or fiscal year 

109 

12 

ns, 011.34 

1, 852, 589.99 

121 

37 

4,387,000,43 

907,895.80 

3,459, 704.63 

TABLE 136.—Cases received and disposed of by Reorganization Section, Claims Division, during fiscal year 1946 

Pending beginning of fiscal year 271 Received during fiscal year 183 

Total 454 Disposed of during fiscal year- 217 

Pending end of fiscal year 237 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 217 

TABLE 137.—Results obtained in oases closed in Reorganization Section, Claims 

Division, during fiscal year 1946 

Character of closing Number 

of eases 

Amount 

involved 

Amount 

collected 

Payment 

Uncollectible 

Transferred from section 

No tax due 

Other 

Total 

I wora. 1 

$3, 945, 698.28. 

4,531.86 

233,965. 75 

$2, 761, 382.59 

217 4,184,095.89 2, 761,362. 59 

TABLE 138.—Liability involved in cases of Reorganization Section, Claims Division, 

pending June 30, 1946 

Taxes $25, 549, 760. 77 Interest 3, 705, 754. 14 Penalties 1, 214, 886. 69 

Total 30, 470, 491. 60 

TABLE 139.—Cases received and disposed of by Bankruptcy and Receivership Section, 

Claims Division, during fiscal year 1946 

Pending beginning of fiscal' year 

Received during fiscal year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 1, 275 

TABLE 140.—Cases received and disposed of by Compromise Section, Claims Division, 

during fiscal year 1946 

Pending beginning of fiscal year 2, 371. 

Received during fiscal year 1, 625 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 2, 167 

TABLE 141.—Liability involved in zases of Compromise Section, 

pending June 30, 1946 

Taxes 

Interest assessed 

Interest accrue!" 

Penalties 

Lien fees 

Total 

Claims Division, 

$40, 674, 623. 35 

2, 598, 971. 15 

471, 977. 51 

5, 563, 668. 15 

42. 50 

49, 309, 282. 66 

TABLE 142.—Results obtained in cases Closed in Compromise Section, Claims 

Division, fiscal year 1946 

Character of closing Number 

of cases 

'Amount involved 

Amount collected 

Payment 

Compromise 

Abatement 

Uncollectible 

Barred by limitations 

Transferred from section 

Other 

Total 

1,400 

79 

30 

271 

6 

8 

35 

$16,392,672 53 

1, 795, 422:99 

1,844,189.26 

283,981.16 

19%699.11 

500,082. 50 

308, 320. 88 

312,377,158.95 

300, 331. 24 

1,829 21,303,368.43 2, 677, 690.23 

 1,468 

976 

 2,442 

1,167 

3, 996 

1, 829 
218 REPORT OF COMMISSIONER OF • INTERNAL REVENUE 

REVIEW DIVISION 

TABLE 143.—Number of cases received and disposed of during the fiscal year 1948 

t 

Estate and other this, 

„utheous 

taxes 

Income and 

excess profits 

taxes 

Total 

On hand July 1, 1995 24 612 636 Received to July 1,1946_ 40 408 

Total 64 1, 080 Disposed of during year ea 844 

1,144 

897 

On hand June 30, 1946 11 238 247 

Amounts involved: 

Claimed by taxpayer_ 

Approved by Review Division $9,216,776.28 $46, 848,108.91 816,064, 885. 19 8,374,626.64 39,064,446.66 47,489,073.29 

TABLE 144.—Public decisions, promulgated under Treasury Decisions 4869 and 4588, during the fisca year, by months 

Month 

Income tax cases Estate tax oases Gift tax cases 

Number Amount approved Number Amotmt approved Number Amotmt 

appo„d 

July 1945 

August 1945 

September 1946 

October 1945 

November 1945 - 

December 1945 

January 1946 February 1946 march 1946 

April 1946 

May 1946 

June 1946 

Total for fiscal year_ _ _ Abatements 

Credits 

Refunds 

Unadjusted 

Postwar credit 

"i822 :18 2£1 4,422 

$9, 020, est 26 

4,359,458.65 

2,202,665.43 

2,330,999.57 

1,411,098.67 

1, 764, 718.85 

1,629,861.46 

5,041,32250 

8,898,667.71 

3,530,343.17 

2,184,859.78 

E 824,e26 ee 

ac ny,-. I 

'8165, EL 91) 

295,617.25 

908,586.39 

658,035.56 

191,323,67 

50,083.30 

1 

1 

2370,935.60 

483, 608.27 

417 89,584,169.64 

0,116,662.59 

14,185,434.08 

19,002, 57.42 

96,1 

183, 243.81 

671.04 

14 2,268,97842 

209, 207.96 

1,899,201.52• 

70, 568.74 

2 854,543.87 

854,543.87 

Non.—The difference between the total of $47430,073.29 approved in all cases reviewed and the above total of $42,707,691.63, se shown in the public decision, is attributable in part to d d alication of 

credits, saes in which no public dennOns are required, eases pending before the JCommittee during the 30-day period not yet expired on June 30, and to uncompleted final scheduling walwes. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 219 

MISCELLANEOUS STATISTICS 

TABLE 146.—Moneys paid to collectors as proceeds of In rem actions, judgments 

recovered in civil suits, fines and penalties imposed in criminal actions, and costs, as reported by clerks of United States sorts (Form 168), year ended June 80,1946 

• Districts 

13 2 

.,_____— _. Jun:ammo" 

Civil suits, Interest Costs Total 

suits on 

bonds, etc. 

Fine° and 

enalties P

Alabama 

Arizona 

Arkansas 

First California 

Sixth California 

Colorado 

Connecticut 

Delaware 

Florida 

Georgia 

Rani( 

Idaho 

First Illinois 

Eighth Illinois. 

Indiana_ 

Iowa 

Kansas 

Kentucky 

LOUIBialla 

Maine 

Maryland 

assachusetts 

Michi

M 

gan Minnesota 

A199126100 

Pint Mnouri 

Sixth Missouri_ 

Montana 

Nebraska 

Nevada 

New Hampshire 

Fifth New Jersey 

New Mexico 

First New York 

Second New York 

Third New 'Pork 

Fourteenth New York 

Twenty-first New York. 

Twenty-eighth New York..._ 

North Carolina 

North Dakota 

First Ohio 

Tenth Ohio 

Eleventh Ohio 

Eighteenth Ohio 

Oklahoma 

Oregon 

First Pennsylvania 

Twelfth Pennsylvania 

Twenty-third Pennsylvania 

Rhode Island - 

South Carolina 

South Dakota 

Tennessee 

First Texas 

Second Texas 

Utah 

Vermont 

Virginia 

Washington West Virginia Wisconsin 

Wyoming 

Total 

Fi rst New Jersey 

620.27 

R825.12 

187.16 

... 

51.45 

600,00 

600.00 

‘ 

'808 60 

$ 0, .33 

822.6i 

14, 250.00 

1,344.53 

210.00 

640.00 

26 00 

11,886.81 

31.44 

1,118.00 

`

6,961.99 

614.00 

1.625.00 

$14,850.00 

101k00 

ao, 474. BB 

 7,865.00 

14 240. OD 

- 

40,271.24 

17, Mt 00 

16,100.00 

10,515.00 

7,484.71 

6,050.00 

50,974.50 

$48,521.61 

4,150.00 

550.00 

37, 065.76 

16,490.0) 

870.00 

2,200.00 

7,61311.22 

6, 20) 00 

2,700.00 

4,820.00 

11,075.00 

425.00 

4,050.00 

up, Set oa 

04,2E4.27 

2,050.00 

9,800.00 

500.00 

•2,865.00 

2,390.00 

400: 2 

7,940.00 

2,120.00 

5,608.6o 

8,78600 

9,730.00 

966.00 

63,069.86 

29,250.00 

20,000.00 

6,370.00 

8,025.00. 

3,690.80 

14,564.10 

111.00 

4

• 

 087.00 

100.00 

261.00 

701.00 

9,970.00 

9,388.86 

2,804.00 

700.00 

7 302.00 

$0.97 

.91 

1.40 

6.12 

1.67 

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- 220 REPORT OF COMMISSIONER OF INTERNAL REVENUE iREPORT OF COMMISSIONER 

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222 REPORT OF COMMISSIONER OF INTERNAL REVENUE, REPORT OF COMMISSIONE

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226, REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 147.-Summary of in ernal revenue stamps issued to collectors of internal 

revenue and the Postmaster General during the fiscal years 1945 and 1946 

• 

Kind 

_ Quantity Value 

1915 1948 1945 1946 

Liquors: 

Distilled spirits cask stampa . - 

Certificate of tax payment, distilled spirits for shipment In 

tank cars 

Exert (sem. 2878 and 2885, I. R. 

Bottled-in-bond, export. (blue strips) 

Bottled-In-bond, domestic (green 

strips) 

Container or bottle stamps (red 

strip) 

Rectified, elms B 

Rectified. Puerto Rico 

Rectified, class A 

Industrial alcohol transfer 

Alcohol warehousing 

Wholesale liquor dealer's packages_ 

Wine 

Fermented malt liquor 

Tobacco: 

Manufactured tobacco 

Snuff 

Cigars, large 

Cigars, small 

Cigarettes, class A 

Cigarettes, class B 

Cigarette tubes 

Dleomargarine: 

Domestic, colored 

Domestic, uncolored 

Process or renovated butter 

Playing cards 

Documentary 

book transfer 

;fiver transfer 

Osmotic 

)rder forms for opium 

trihuana 

)rder forms tot marihuana_ 

Oatkuutl Firearms Act (sal , 

I. R. C.): 

Machine guns, silencers, etc 

Certain short 2-barrel guns 

ipmial or occupational stamps 

otor-vehicle use tax 

2,426,625 

1,960 

22, e9 

1,512,000 

91, 126,000 

1,168,162,050 

27, 7® 

3,078,000 

19, 700 

93,200 

20,000 

4,900 

28,866,800 

58,012,240 

1,764, 202,780 

383,143,002 

152,954380 

11,020,000 

11,890,054000 

3, 619400 

1,705,100 

1,032,225 

22, 275, 500 

1.23,000 

57,033,200 

27, 026,024 

6,972,396 

76, 698 

9,735,060 

986,000 

400 

10 

40 

650 

% 712, 010 

34257,450 

2,691,050 

5,850 

58, 800 

2,184,000 

68, 746,000 

1,448,880,700 

62,400 

2,600,000 

31, 600 

1E6,000 

• 19,500 

6,800 

30, 742, 250 

54.510,00 

1, 513, 212130 

395.563,790 4 

137, 185, 400 

7,516,09 

15, 629,650, 700 

1,120,51E 

300 

1,029,700 

22,251, 100 

82, WO 

77,457,900 

37,329,864 

8,893, 628 

81, 536 

7,688,100 

1, 217, 000 

100 

200 

750 

1, 718, 790 

685,450 

91,223,894 335.09 

® 

2, 280.00 

15,120.00 

854 760.00 

11, 620,120.50 

392,160_00 

838,170.41 

#;) ..., 

(s) 

47, 591, 774.75 

716, 72%000. 00 

50,164016. 59 

7,862, 234.15 

43,218,650.89 

83,325.00 

83% 969, 913.15 

923, 081.04 

42,062.00 

2, 957,657.50 

1,332, 150.00 

% 160. 00 

7,419,316.00 

39,635,527.00 

26,660, 994.00 

49,648.00 

369, 52450 

9,860.00 

1, 700.00 

8,000.00 

660.00 

649, 892, 378.00 

184, 013, 472.00 

Sit 633, 507,84040 

P) 

5,680.00 

21,890.00 

601,210.00 

14,387. 557.00 

714 628.00 

1,298,004 00 

( 

65,179,758.25 

614762,000.00 

43,550,010.11 

7, 733, 74212 

43,493,582.91 

56, 775.00 

1, OW, 990,501.10 

388,441.04 

18.00 

1,921, 100.00 

1,182,525.00 

5,550.00 

10,069, 527.00 

57,054 257.00 

34,617,109.41 

298,464.00 

820,027.76 

12,17400 

• 10400 

4.00 

750.00 

723, 51 0, 298.00 

1, 954, 252.00 

Total 15,728,804,750 19,,461,285,218 3,844 488, Mt 27 4 252, 548, 712 28 

s Value inserted when purchased. 

s Have no money value. • 

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

years 1945 and 1948 

4 

• um 1946 

Quantity Cost Quantity Cost 

Class of work 

Tax returns, forma, and records 

Instructions for tax returns 

Tax regulations 

Reports, manuab, eto 

letterheads, analysis paper, ' tabulating cards, binding, etc 

, 089, 959,000 

234, 724,000 

374000 

823,000 

54,978,000 

1, 578, 99.41 

51% 541. 28 

14623. 9 

84166.17 

St, 073. 85 

908,494000 

143, 350, 000 

310,000 

462,000 

'61,664000 

$1, 563, 143. 54 

876,181.14 

28,766.98 

74,970. 12 

144774.22 

Total , 380, 858, 000 2, 274, 274.00 1, 109, 284,000 2, 192, 796:00