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1921.-/" 

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FOR THE FISCAL YEAR ENDED JUNE 30 

ANNUAL REPORT OF THE 

Commissioner of Internal 

Revenue 

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I VJASHINCTON GOVERJ'."M£N'T ~RIN'T"INC OFFICE. 

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TUEASURY DEPAIl1'oIEST J 

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CONTENTS, 

P~ge.

Introduction....... . . 7
 

Collections _ ' . 7
 

(:\,at of admjDiBtr~l,iOll__ _. _ . __ . _.. •.. 9
 

IU:J.deqll:J.[o bl)ll~ing of Bureau _ _ . 9
 

Income Ta::. VaiL _ __ .., .. __ ._. ._ _.. . _ . 10
 

Work aCOlmplisbed. _ _ .••. 10
 P~rll(Jnnel_.,_ _ . 11
 

Fieldoor\"i~e :............ . <_ ••• _ •• __ •• _ ••• 11
 St.:J.ti~tkal service. . _ -" 11
 

llliQrmo.(ion Bcrviee. _. _. _........................ _ . 12
 cI8irn~. _ _ '.. __ . __ ._. __ _ 12
 

c:rumges and impl'Ovemcnts in organization and proeeuure .. 12
 

St:l.lewent of aimB <lmI necessities . 14
 

Committee uu Appeals flud Re.is"· _ ___ .. _ 14
 

Estate, capital.St.ock, and Chilu-:L:~bor Tax Unit. J5
 

PersoEllel . _ _ . 16
 

Ta:<ces collected _ _ _. 16
 

Est.ate TDox Di\ifliou. _.. __ _.. 16
 

UaJlital-Stock Tax Division.... __ . _.. _ .. .. _ 17
 

Cbild·Lrlbor Tax 1)i"isi,'n .. __ .. _ _. . __ . J8
 

19
 ~~~:c~~~_ ~~~-_._._: - :::::::::::::::.-:::.-.-,.- .-.-.-.-.-.-.-.-:.-.-.-.-:.- n 

Miscellaneons taxe.~_ . ~~

~~e\~:e[l:~~u~ilt[ol'._ .. '-::::'-'-'-'-:'-'-'-'-'-'-'-'-'-:'-'-'-:'-'-'-'-'-'-'-'-'-'-'-'-'-'-'-'-:: . 

22 

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RenovlLted but.tH. _ . __ . ... .. _ ~3
 

Mixeullonr ._._ . Z4
 Collcc~ion field service. _.. _.. _______ _ _.. A uitional collroction didtrlets ._. . __ _ _ " 

Acconn1.lug sY.!ltelll __ __ _ . " Z5 

Jnternal·!'rovClluc wanual __ . _.... . . 2[, 

COrre8]JOlldence s1Udy eourBe~_. .. . . . 25
 

Number of eoHectnrs' employees.. . . _
 Z5 

:Ficld work .. ' ' , . 26
 

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~~%'ioitto~T}~;i;,:.· ·.·. -. -.::.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-::::::::.-:.-:.-:.-.-.-:::.-.-.-:.-:.-.'. "27
 

Offiee of connsel aEd Leg~.l DiYisioll. _ . 27
 

Prohibition field force _ _ _ . ._ 28
 ~arc~tic~e~~force _ . 29
 

ermlt DIVlSlon. _ _ . 29
 

Industrial Alcohol <lnd Chemical Diliflio,,_ 30
 

Division of Audit and SULt.istic~_.. _.. _... _
 32
 

PeroonneL _ ._ 35
 

Solicitor of Internal Revenue . 30
 

Conference committee_ _ -3[,
 Legislation . .
 .% 

Interpretative Di.iflion I __ 36 ' 

Interpretative Division II. _ . 37
 

37
 ~e~~ID~n-i~i~~::::::::.-.-::.-.-::.-.-::.-.-.-.-:.-.-:.-.-.-.-.-.-... - - . 30 AdJni"is1-rativeDivisivn. _ _ - - . 40
 Sta.tisUral i<llllllll:lTv ,>f work . _.. __ . 40
 

~=~~n:'~'e~:O::~:::-_'- 41
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42
 

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4 CONTENTS.
 

CONTENTS,
 5 

ST)\TISTICl,L TAHl,ES.
 

Pilge.
 PBg~.

I. ll.eceipi.l'l from Bpccilic llOurcee of illte:rllal revenue, ID~l, by rli.'llril'~ _ " 4Z. TaxiLble gallons of exb kind 01 disl.illed spirits prodnced from muteriLls 

2. Receipls from specific sourceB of internal r~VenlllJ, l!.!ZL by St.ales, elc . other thDon fruit, deposited in distillery wareho\lRe;J or removed to dCIHl-­


3, Summary of internal-rel'enne receipts, ]\)20 anu l~~l, IlY BOllrCl'll._ . . SO"
 turing warehoUBe~ direct from eislern rooms of distilleries, 102], hy 

4: Summary of illic:rn;J.!-rcvenue J'tCe!p1:B;1920 and 192] ..h)" diEtrir:t.~ .. _ _ 01 districts	 , _ . 132 

5. Summa!')' of mte.rnal-revenliC recelpw, 1921, by St.:J.le~ _ . 93 4:1. Taxable gallons of distilled spirits in diBtiliery and generol bonded ware6. SUlllUlP,ry of receipts from i~comc uml profite tahoe, ]Plf1-1 92J) by Stal"lS_ houses at beginning and end of fiscal years 1020 ll.nd 1921, produccd, 

7. Total llllernal-!(lI'enue recelpte, 1863-1921. __ . _ _. _ _ . 95 " enier~d into, and removed from sllch warebouses during Buch pt'riods, 

8. Internal-revenue tax on prodncts from Philippine ]E.lalJd~, l'J211 [lUU 1921, and increMe or decrea~o in each cia&'! of tra'IISOetiolls .. "0' _. __ .•••. ]32 

by an.idesl.llxed. _._ . % 44. Taxable gallOJ1~ of di~tilled ~piritB withdrawn from di.;,tillery aJld gencrnl 

D. Internal-revenue tax on prodncts from Porto Rico, J9:!O nud )(J21, by anicleE bonded wareholl~es, inc1udmg the qnantity r!Jmoyed frorH cistern to.oms 

ta}::ed.......... _ ._ , . of di>;tilleries for denatumtion, 1921, and yean; ILlld bea.~on~ of productJ.on. 133 ~O. Number.of each dass 01 ~pecial t,upayers, ][l21, by !lislrici~ . DC 

95 

,

45 Taxable gallons of each kind of spirits withdrawn from distiller)' wardIOUS{~S

n. Tobacco factories operated Jlnd lsa! tobacco ;l.nd other. mlltcriale used in fot transfer to general bonded warehouses, 1021, by dibtrids . 1~3

lnannfo.eturillg tohaeeo, 192~, by district~ and by States.. . _.. 100 ! 40. Tuxabl", gallOJL~ or each kind of distilled ~pirits trallilienwl, tax paicT, to 

12. Tobo.cco manufactured, qUDonhty on Imod at commencement and close 01 'botl,ling wareh'Jube~ for IJ'lUliIlij in bond. 1921, by dist:rkt.~_. _ . ]34

year, quontity to be acconnted fot, <juantit:r remoyed in bond for export, 47. Tax~bl", 3t!I0/18 or each kiud of distilled ~piri.t:I withdrawil irom distillery "q r.ot..i!lil"..ll 1"'Jj)<Jr1<Jd, ami t;]l(es p:;ud, HI~(l, by districts and lJy SUlt.es.. __ .. ]03 " lInd t:en',r(LI hond~d warehonseB, tax Illud, exclu>'.i\·e of·tax·puid Hpirit.~

1:1. Cigar fa~lOrics op'Jt·..tcd, wl!aCC<J n~ed, and cigars manufadurcd, 1020, by '.~ 1rD.Ilsfcrred 10 llOttling war",hou~e~, 1\;121, by dlstri.cts	 . ]:')4

dislridballd hyStatcB.............. _	 . 106 , 48. Tux:lblr; gallons of spirits upon which tax wa~ /Iaid br ~tamp, 1920 and .l92~. 135
 

14. Gigaf'JIt'J {aCl<Jti",s opcralW; tobacco u'ied, Jlnd cigarctteE manuln.ctured, 4\l. Taxable J,.'1L1IOlL~ of whi~ky tran~ferred. to IjQtt i1lg warchou~es for bottlllig ~II

1~~0, br di6tncte and by SIn.tC:L .. . , lo<J bOlla for export J921, by di~triet~. . _ _ 135 

lb. L<>3f loba':co \I,~W in manll(a.cturillg cigars, cl~rarettes, and tobocr:o arid 50. Taxable gallOlli::l of each kind of dbtill'J<:l 8J1UIt~ Wlthdmwn from di.~tillery

snuff, 1'JJJ-1920 · _ . __ . III alia gelllJml boudea waTchousB!l i<Jr €xport:Lt.i,m, EI~ I, by diS1rids..... _ ]:'l5 

16. Produ<:ti<Jli 01 wanll[actured tol!acco, snuff, c4,rarn, and cigarettc:l, 1911-Hl20 )11 51., Taxal'le galJon~ of ear:h killa of di6lilled ~\-!iri(s withdrawn hom di~tillery
 

]7. Dl11llmary 01 operations oj manllfllctllru~of.tob(VCco and cigarn, 1020 . lIZ I ana gcupul ])[Inacd warehOlld(l!l (or e:r.port.:r.tioll, 19::'1, by countries to
 

]8. lJig:Jr~ r'Jp<Jft!Jd \l~od for pCnional cOlliJUmptlOn, UllO and 1~20, by distriets __ 113
 whir:he;o;ported .. _.. _. 1,% 

][1. Rpccipts from i"renllll-reyelllle UlJ:BS on tobucco, and per capita Ul)( based ~j 52. Drawback of iulernJl·teVenue taxes :Lll,lWed Oil exported diBtilled spirits, on e~l.ilnDoted populMhlll, hlll-l!!:.!L _. _ 1'J21. by ports - _._ - - 136 

2U. EJ:port.ntl"n III lWlld of manufactured tobaceo, BlluIJ, cLgDorB, and cigarettes, 

JJ4 

53. Spirh.. rectified, ]921, by Stales... . . '1:-l6 

l'l'::l Ix!" ,h"tTlc'-<1 .. . _ .. 54. Taxable gallOlls of distilled ,Qpiri15 reported lost by c;).S\l:Lltr in di~T.illery
 

ZJ. Dr:J.wh~ek of int r:TJlal-revenu!J laxc~ allowed' on tobacco, cigarn, a,nd CigDo: ix
 Jl5 aud gencwll'ondeJ wareblJU5t'9 (including ~('i2nrc.;;, frandnlent removals, 

rrUes (,xpolt~d, lO:!.I, by porB, and Bummary, 19I9-lDZ.) . erwro in g,"ugr;.r;lc), 1~2~, by di;;trkts _ _ . ]37 

22. p",unel.i()LL ll.nd withdH'lwalB ot mlored oleomargarine, l02], by districts_ 1J7 

110 '1' .~ 55. 

2:,. Prodw;tioTJ nTJd wilhdrnw:J.ls of uncolored OlcOIillll'g'J,rine, 1921:br districts.. 1J7 NaJ~~i~;sc~~~~:I~~~ ~~. ~~~t.l~I.!J.r~'. ~~. ~f:.~~~a.l. ~~.~~~~. ~'~~~~~~'. ~~~~ .~J: J37

24. l'rounetioll and \'I'.ithumw,'l~of oleorn~tgarine (colored and uncoloted), ) 921, i· 56. Taxable gDoIJ[lIl{j of cneh kina of spiriH, ai; knuwn to Ihe l-rnde, remiLining
 

by Jllonths... . _ _ . . in d~l.illery and gel1eral bona(,d "'''arebouses JUll~ :10, 1920 and 1021, by
 118 2~. StllIJm:J.ry (,I prouuetioll and wilhdrall"ols of oleomargarine (colored and nn­ aIbt.J1C1-5	 _. _ __ • )3B

..l 57. Tnahlu g-allOlls of S~,ili ts re~nj.rr;ng ill Ji5tilleIy nII.!1 g~neI'a.l bonded ware.
 

Z6. MatNia]~ 11.~(;d ill tb~ manufacture of olcomargarine, 1021. .. . ..
 e(J]ored), 1!111-1Ci21 ,	 . 118 ' 

U8 bOl'--Ses J'lJle 30, l(l21, by dlsj:rletS and hy sello5OIl-~ lJl T,rlJur.;euon, J9l3-]j)21. 140

·Z1. l'roou{uon ami wlthdr'J.W.lls of rell'w:J.lt,d butter, 1921, by dlstnets.. 119 58. Ta:1'n.ble gn.llon5 or !Jach kind of spirits lost by Jea,l,age or evalXlration from

dL~till'Jry a.nd general honded wa:rcbouOC's, ] 021, by dist-riel-e•.....•..... 143 

1910--1021 __ _. ZI'\. Summary of productIon and [:J.ll·paid withdrawDols 01 renovated hutter, 

59. Prodnetion, tax-paid witlidrawalE, leakage allowed, exportatit'n, and bal. llD 

I, 

29: Produdion and witbdrowals of mi.xed (lour, IIlZ1, by district.a . U9 ance.. in W:LrellOll'leB of di8t.illed spirit~ other than fruit branaies, ill t:L~·

able galloJllj, 1012-1921. __ _ _._. . 143 

and removed from cnstoms cnstody jor conElumpli<Jn Qr ~ale, alLd e}::ported 

30. Taxable nm:cotir: drugs Dond prepar:J.tjOilll imporl~d into the U niled StatClj' 60. Taxable gllllollB of each hind of distilled Hpitits witbdt:Lwl\ irom di~tjll'iIT

from th'J United StJltes, witb amount of tax,'l!)~), b" eOll11tries . 120 )" and genenll honded wa.rchouses for scientific pmposes cLlld l'nr the nse ot 

tbe United Stat.rn, 192), by districts ....•........................ 144 

importers, manufacturers, producers, and eomponnders, wllb tlmQUlLt of 

31. Taxahle nareotic drugs tl.lld prepatatio1lf:' sold witJlin the Uuile<:l ~tale~ hy 61. Taxable ga.UoJllj o( rum withdruwn from distillery warehouses for transler 10 

tax, Inl, by States_ . ... ..... : .... 122 honded manufacturing wal'ehoUEe.'>, ]921, by di~tricts . 144 

32. Enforcement of the Horri<lon Narcotic Law, as am€Ilded, In], hy St~t€s... 124	 62. SUll1mo..ty of taxable galJoIls of each kind of distilled spirit~, as knOWll \.Q t.be 

33. Regist.rations undcr the Harmon Narcotic Law, us Dmended, 1U~l, by l-;t:r.teb trade, produced, withdruwn from, und remalning in distillery 3nd glJn. 

und by cl3.B~es .._- __ . . 12ti e:rallJonded warehouses, 1921. __ __ . . .. . .. .' .. 145 6:1. 34.	 NDorcotic dru!!S and p]'{~par:l.tionscominrdnto the po~~_~~ion of Ihe Hure::11l of Fonnula5 pre»eribed for denaturation of uIcohol, the illdu5tri:tl ]>HrpO;;cs 

Internal Revenue in'the enforeement of the nOre[ltk laws, ]~2) . l;t] for which alcohol so denatured was used, and the quuntities of sUell dena35. Groin and' other m;J.terial~ usoJ by distilleries for prodnct,ion of diBtiliOO	 64. 

tured alcohol withdrawn from denaturing plants, 192] . 147 

spirits, 1021, by StateE __ .' . 128 Taxable gullOI'm of eaeh kind of distilled SpiritB removed to denaturing WDre' 

3f,. SumIrull"Y eompari!lOll 01 IDDote:riDols used and spirits ptodnced, ]flZO and )t!~1: I:.!B ~I honses for denatunltioll from di5tillcry and general bonded WllTehOIlEW

:n. Grain and other lIlarerials u~ed by industrial alcobol plants for fhlJ pwdue·	 and frolll cis-tcrn rooms of distilleries, 192], by di;;trict~__ ' . 152 Gij. tion of aleohol, ]921, by diMriets : . lZB	 Wi?e gallons of denatured alcohol produced at and removed from deJJ:l.tUl". 

:?,- .' 33. Gr::r.in ami other materials lTsed by 'indnstrial alcohol pJDnts for the I>roo Ile·	 :J!lgplant:l, 1021, bydistrict:l _•.. . J;' tioTloiDlcohol,]921,byStates .. _ __ .	 12t! 66. Gallons 01 denatured alcohol recei"ed by mnnufacturern and dealcTh, 19Z], 

39. Production of distilled Bpirits, lll20 and 1921, by {Jj~lrwl~.	 12!l b~rdi.~triets _ _	 . ]54

40. ProdU(jlion of dislilled 67. spitits, 1920 !l.nd ]92l, by SlalL'~ . DO Proof gal101IS of a.leobol withdrawn from induatrial :Llcohol bonded W:J.M:­

41. 'l'alIDble gallolll3 oj distilled spiIits ~uged, 1921, by districls .. ]:.ll hOuses for e}::poTt, 1921, by c:onlltries to wbieh exported . ]5O 68. Proof gulJons of alcobol deposited in and withdruwn from indJlljtrial alco;>bol 

bonded wcr.rehouses, ]921, and Jemcr.ining ill illdu~trial aleo}l[Il h[llln",<i 

warehouses at tbo elld of the year, by diatrietB...•................... 7;7 
6 CONTl~NTS.

Page. O!l. Sllmnll1ry of operntiouB relating to alcohol at industrial alcohol bonded w(lreho\l~es, 1!l2J _ __ . _ _. _ _. _ _ _.. . __ 159 

70.	 Illdmtrial alcohollJIl1llt~.bondoo waroboilllGS. =d denaturing plants, uuder 

Title, II~, l\'ationa\ Prohibition Act, opemkd durill.g the fiacal year] D21, 

hy d16I.r]et~_ _ __ . _ • __ _.. 159 

71. Summary of opera,iOllB at distillery and general bonded warehouses, 1921.. 160 

72.	 Taxal!le gaJlO.Illl of brandy withdrawn frOni special honded wsrehpuses 

during the rear and remaining in special bOllded warehoU88S at the end 

oltheyearHJZl, l)ydi~lricts.. _ _ _ _•....... _. __ 161 

73.	 'faxallle gallOIJS of brandy in apecialllonded warehou~es July 1, 1920, and 

depusited in ~pecinl bonded warohouses. 1921, by dis'(,rictiJ _ IGI 

74. Smnlll~,ry or upemtioIlE' relating to brandy at special hondod warehonsffi, 

1921 __ _ __ .' _ .....................•..•.... 162 

7[). Fusel oil remoYed from iudustrial alcohol plants, 1921, by districts..... _ 1(i2 

76.	 Sweet win~, forl.ified with grape hrandy, uI'der the act of February 24, 

1019, l1,lld brandy withdmwn from distillcries and special bonded warc­ llOllSCS and used, for this purpOse, 1921, by districts and by kinds....... 103 

77. .Matcrial~ used in the production of liquids containing one·half of 1 per cent or moreyf alcohol by Volume, and cereal beverages containing leES thau 

one-hall of 1 per cent of alcohol by volume, 1921. .....•. _............. 163 

78.	 Production and disposition of liquids containing one-half of 1 per cent or 

more or alcohol by volume, and cereal beverages containing leas than oue. half of 1 per cellt of alcohol by Volume, 1921, by distrkts _ 104 

79.	 Production and disposition ul liquids containing one·half oj' 1 per cent or more 01 alcohol by volume, and cereal l)()veragre coiltaining less than one- half of 1 per cent of alcohol lJY volume, 1921, by Statre _. 16[) 

80_ Distilleries registered and operated, 1921, by dist.ricta _. _.. _.. .. 16[) 

81.	 Permits for nonbeverage aIeohol iosned, r_enewcd, canceled, and reYoked 

and recalled, and renewal applications diEapproved, 1921, hy Statea and 

by clllS'les_ .•........... _ 166 

82.	 Taxes <l.'3Scs.~ed undcr the National Prohibition Act and the internal-revenue 

laws relating to distilled spirits, 'l'iine.~, fermented liquors, ete., and undpx the ;Harrison narcotic law, 1921, by districts.. . _............ 170 

83.	 Ab8tract of UITestR, seizures of illicit distillerire, disl,illing :J.llpaJ:atus, di>;­

tillcd spirits, wines, etc., and total value of JlIoporty 8cized, for viola_ 

tions of tho Nat.ional Prohibition Act. and the inteilial-revenue laws . relating to distmed Bpi.rit.~, wines, etc., 1921, by St.llte8................ 174
 

84.	 :Moneys paid to collectors as llIOceeds of in rem actioIlB, judgments recovered 

in civil suits, lines lIJld pcnahire imposed in criminal actions, and costs as reported by clerkB 01 United State! courts, 1921" by districts ____ 17[) 

8[). Expenses of the Internal-Revenue Sen-icl1, 1921. 170 

SO_ Summary of internal·revcnue stamJl1l issued to (:ollectors and the Postmaster 

General, 1921. __ __ _. .. _ 182, 

87. Cost of printing and binding for tbe 1nterJIal·Re"·enue Bureau and Service, 

}\)20 and 1921. _ _ _ .. _ _.. IS.~

DecisioIlS of the courts in internal-revenue cases, 1921. _.. 184 

'. 

, . 

ANNUAL REPORT 

01' THE 

COMMlSSIONER Ol' lNTERNAL REVENUE. 

. 'l'URASUTIY DEl'AUT"l.fE"!';T, 

OFFICE O}O' TIlE CmJ:JlUSSJOXER OF I:~TF:UNAL REVENUE, 

" Was7riny(on, Oclob(j'r 1, 1921. 

SIR: I ho,ve t.he honor t.o submit. t.he following report. of the ·work 

of lhe Burean of lntenwl Re\'enue for t.he iiscul year ended Jnne 30, 

1921. 

COLLECTIONS. 

The opel'l1,t.ions of t.he Internal-Revenue Blll'cnn during t.he fiscal 

yellr 1921 under the 'War Rcvenue Act of 1918 und Ot.heL' internn1­

revenne t.ax legislat.ion result.ed in the eollection of S4,595,000,7G5.74, 

compared wit.h $5,407,580,251.81 in t.he fiseal ycar cnded June 30, 

1920, a decrellse of 51812,579,486.07, 01' 15 pel' eent.. 

Income-t.ux payers gencrolly have l1vuiled 'thelIlSelves of t.he privilege of ins.tallmellt puymcnt., whieh. first became opemtive in conncetion v.1th returns made nnder the Reveune Act. of 1918. The pa.yment,s inade dur.ing the first. six mont.lis of tho fiscnI yeaI' 1921 cmhraced the t.hird und fourt,h installments of t.he income und profits 

t.uxes dnc on ineomes in the ealendor yeoI' HI19, togetber with addit,ionaI colleetions on ossessments made forVl'iol' yeu,rs, while the payments made dUI'inO' the last six months of the fiscal year eml>ruced 

the first o,nd seeond installment.s of the income tlnd profits t.axes OIl 

il)-comes in t.he culcndar year 19~0, together with nddit.ional collectIOns made on o.sses~ments for pTlor yeurs. 

The t.otul of t.hese income and profits tax eollections for thc fiscal 

yellr 1921 amount.ed t.o $3,228,137,G73.75, comfared wit.h $3,95G,­

!J36,003.60 for t.he fi3eal yeaT H)20, u dcereuse 0 8748,708,329.85. 

In t.his comparison it. should be not.ed tllid t.he income Dud profit.s 

t.uxes colleeten during the fiSClll year 1920 embraeed t.\\'O iustallments 

of ~he t.llX on incomes for t.he ealendol' year 1918 at t.he higher rutC'3, 

wIllie t.ho collections in the fisenl year HI21 embruced :'til foul' installment.s of t.he tax at. the lower rittes provided for in t.he Revenue Act ~1918. ' 

The reduet.ion in mtes os prescribed in t.he Revenue Aet. of 1918 

mo,y be stat.ed D,S follows: 

For 1918, the calendar year in whieh the hiaher mt.es \VBro in forcc 

t.he profit.s-t.ax mt.es in the first, and seeond bl~ackets were 30 per een t 

and 65 pel' eent of thc net income in excess of the eredits provided in 

the o,ct, und the mnximnm ro.te of profit,s tax under t.he t,hrce bmckels 

WilS 80 per cent of the net income in excess of t.he eredit.s, and the ro.te 

of ineome t.o.x wos 12 per cent of the net income in excess of the credits. 

7 
8 r.EPoiw OF COM:MISSJONER OF I~TERNAL REVF.N"UE. 

For 1919, the first c!dendfil' year in which the lower l'!ltes obta.ined, 

the rutes in the fu'st IUHI second bnwkets wert' 20 pCI' cent flnd 40 

per eent, tbel'£l being no tax under the third hrucket. For this yelll' 

the norm:Jl blX was 1{} per cent of the Ilmounl, in execs;; of the credits. 

FOI' 1918 the normal tux rate for individullls WItS 6 per cont, on fhe 

first $4,000 in excess of the credits und 12 per cent, all th,e remllindcT. 

For 1011:1 and sul)~equent ycars this 'W115 reduced to 4 per cent and S 

per cent, respectively. -. , 

The miseellnlleous collections llrisiu'l' from objects of t-a~ution other 

t11.111 ineome and profits t<lXe3 illllounted to $I,360,8G3,091.90 fOf the 

fiseal )'e,1.I' 1921,.compumd with $1,450,o44,::l48.21 ft)/" Hte fiseal year 

1920, II. decrease of S8~~,781,15G.22. The priucipal decI'e;J,.Sc:3 in these 

taxes were on aleohoJie liquors, $57,247,720.\:17; tobltceo nifinufaetun's, $40,58!l,9G9.!J5; exeisc ttLXes, S38,[i38,12I.72j corporation C1tpittl] st,oek, $11,494,7u7.62; nnd stl1rnp tltXeS, $l1,87!J,S13.9U; which 

were mllterially o1f"et hy ineI'c:Jses on estate ttL".:, $50,407,097,15; 

trunsporLution and t'elegmph, $12,164,326.39; and admi::;siolls and 

dues.' ,';;13,972,093,89. 

The callceLion of internal-revenue t.axes fol' the iisc;u year 1921 

and the lllst seven preceding ycars lll'e sLLmmarized in L·he following 

Lu.1Jle: 

Sou",,<s, lO21__I___'_'~

Di,li!l",l ~piril,~. inclu(]illg 

....,,'"~, etc . FeTment",l h'lu~rs, .. _ . 

Tob3.C('o """mrneIllr<:9 

OleumIlfgari"c. . . . ... (.;ll.1'"Ial·8".·k I,ax, including Nhor "pceiaHcx~ , J.lilIc<-lIa"couo,mc!UolJng ware" 

doo I.n"",,, etc" 5;"co 191, ..... 

DOOUJIle""ol'J BI,amp ~~les by 

PO""Msten.. ..... 

TOl.al rccleipl.a from oLher 

than i"eollo ami p'oms (a~cl..... . 

rncoml' ~lld profits ta"""' , 

Tu\alfeo;,ipts'.. . 

~, 0\1\', roo. 01 '97, (lei, Z75. 71 ZO, ;)6.'l. 82 41,oo.5,~.71.f1')

2~ Zl~,a6(,W 295, 800, ~."". { \ 2, 086, 4U5.:J,,) , 3,72S,2i\>(Jo 

19lO 191B 

$3o\ZII, 2.~~. 2G '317,5·;;J,6117,3.1 

Gj,181,484.~1 I IU'l,933,701.3ii I ,~l,497,l}ii,8'2 91~,8il,4!;0.15 8&1, &63, 871, 82 ~lJ, b'l.l, &>4. 14 

1~,;;CS.1l61 'U,437,&r3.7~ I 10,199,400.5[1 

I 

1,W;,8C"OO!.OO 1,450,1>14,2-1&21 1,~LQ,:l<llJ,1'r(i.i\(i

Ili,IO'.W~.~1

' Illi, 003, I1..lI. ~4 2,iDI,8J1.0':! 

tiro, 008, 177. 3\ 

Gi,OB1,M2.45 

7~, 'ISl',_ (tlO, {is 

l.~, ZIO.13 

1'l14 

$Hl, 619, 600. ~7

7", 328, 9",. ;2 

7'J, ~57, 3n. 5i I, t~5, 2.';6;95 

<!,\)(",;,l7II.IS (.. 

Soure.,.;. 1917 1010 191c;

, 

T<>tal"""";'Dt~l.. .. ......' srP,3g3,,,,,,,~ I ".2,723,287,77 

1The .lIgu'e" e<>n".,rnJu. i"tcma!-ro,'euLl" Toodpt" as giv~ll b boyo atal.mHII. diIT",. from sud: lill"'''" 

""rried In c'llet TToasm~ Sla'.m~lIr~ &IlOwiug ,11~ lillaucial c,,",ilil;<lIJ of 'he Uow~"m"nt beea""". Llle 

former 'cr,,",,,,,nt "oH,olions by 'nl·"rnal-feveJlue uflloers thTWglluul the enunLry, i"dLl<ling colJ""Llo"g by p""(magteT~ f....'" I,he sale Df l',llernal_re",'''U6 docllIllMj,ary "1.~mp' while lh" 10'.Ler represent '1><l dOpfl"lCB of th",& c"II"'lion" in ,l,e T'Dasurv or tiepo.Ha,,"s <1uJ'jn~ lbe 0,,,1 yenr CO''''''.rned rue diITe" 

"'-Ie,S hotll~ <1110 I 1110 rael tru-I, SOllle ~l I hi coliOOllon" I',' Iho 1m I.er put or U,o jiSl'"~1 yea, ",,';' 1I0t \.Ie dopOI!U",I, {}T are ,,"I "Op0r\c'<1 I" the TreaslU l' ~s {leI","'1 ooJ, u"tll aaeT J une ~O. \hu" earning tbom IntO ~.

l<>ll<>WUlS ~l yea,,," """",,<100 in Ihe~~nl"m"ntB~OW1ngth"~o",lltiaIl of the TToasllr.V. 

3, c'ZS, 13i,(,7) 75 3,9513,901.•• 003 60 2, (0), 7/iJ,902. iO 2, 83S,m. 5'iI~, ------------1---­

~,5g5,00CI,7~.74 5,40i,58(I,2:;1.b1 J,S.'i(I,15O,O'~.:" 3,098,1155,~20.'l3 -

12f~2",\>'.)7.fj5

1"-', lllil, 600. gel 

2,:J36, 001. W 

~7,281,25.o.12

225, 97"J,:h3. 44 

>1,306,101.21 

Sii'J,Il55,925.6,'; 

~j
 

..j

.

,

, 

,1

, 

,1. 

::'{' ,.~. ..
 

;l-;1

J 

'-~ !:'l 

'1
 

1 

.i 

,. 

ImpORT OF COMMIS,'iIONF..I'. OJ" INTERNAL REVENUE. 9 

cosy OF ADMINISTRATION. 

The cost of ILdministcring intern,\l-rc\"cnue laws for the' fiScal 

yeill' H)~1 WfL:; $40,203,719.74! not inell1\1ing expcndi.turcs from the 

appropI'latiDns for I"ef~ndl,ng. mternal~l"cvenue Co,u?c(.lOn:; and tuxes 

iUeJally c01Jected, which is III no scnse fln adrUlmstra,tIYC expense. 

1'11; cost of 0:J)eI·(l.tion fOI" thc yeal" on this basis i" 87 cents f~)r ciwh 

$100 eolleet,e eompared with" 55 cents f{J(' the pn:p.Nling }-'(1fLJ'. Include~ in the ~xp(-mrl.it~('.e~, lwwevcr, is Sf~,S99,407 .57 for. Lhe adminli;trlltJOIl l,f the prolnbltlOn and naT\.;OL1C luws (of whIch amount 

SS9S,820.32 was for the enforcement. of t.he narcotic law) and ilpproxiillatclv $130,000 for the cnforcement of the child-labor tax sedion 

of Lhe Uevenue Act of H118. Deducting these amounts from t,he 

total leav~S33,174,3U9.17 fl:S thB expBnditu("(! .for. eullB~ting t,he 

int.crnal-l'evnnu(\ taxe;; for the fiSCltl j'elll' 1921, willch IS eqmvfLlcnt to 

11 cost of 72 eenLs fot' each $100 col cctcd, 

The incl'eased operating C{Jst WflS due'lllainly to reduccd collcctioIlS, 

amountinO' t.() over $800,000,000, ilnd increu,scd expense ill enforeinf1 tllc abon'-menLioned regnlatory laws. There was also an aIldi­ ti~n;ll ..:x.pense by I'eason of thc enlll~;eJllCnt of the income-Lux orf1unizalion in order to fueilitate tllc-completion of the aUllit of the ~1917 alid 1918 returBs, (l.ud to enahle the office tu adjnst a, large volume 

of contested cluims that. hfLd accumulated. Another L},ct'l)r is thatin previous years ['eturns from which t,he brgcst rc:venue could most 

readily be obtained \~cre first undited, whilc during the lust year the 

more ditlieult cases and those yielding less rcyenue were dealt with, 

t.hereby naturl111y increasing the cost of colleutiolL 

1\ ­

nlADEQuATE HOUSING OF BUREAU. 

The Internal Rev()lJlw Bnreo.n now occnpies space in seven different; 

buil,lilJgs scu,tkrcd over an llTea of upproximu,tely 2 square mdes. 

The InconlC Tax Unit alonc is in four bllildings-A.JlllCX N(,. ]; at; 

PcuIlSylvrmia Avenue v.nd Madison PlilCC; AmlCX No, 2, at Four~

teenth ltwl n Stl'f~ets; the Interior Boilding O at l£iO'hteenth und F 

Street"j and Buildilw C, fit Si..'"dh t1.lld n Strcl~ts SW. In Building C 

ilre ulsll housed the 'Salcs Tux Unit; tbe Capitill-Stock, Estate, Llnd' 

Child-Labo!' Tax Divisions; il,nd the Tobacco and :Misccllfllleous 

Divisions. Thc Prohihiholl Unit uccupies the Ho()u BoiMing, 1330 

It' Street; the Solieitor.':o, olTiee, Aeconll(.s Unit, :Jlld the Committeo 

on Ap:kttb and Rovicw arc located in the lntcrior nuilding; the 

Stamp Dinsion is in Lhe Auditors' Building, at Fourtcenth and B S.tl"~cts SW.; and thc COlnlllissiOJler':; offices, Specii11 lntdligence 

UnIt, tho Supel'vi.10l' of Collectors' olnces, the Division of Supplies UJI~ :E;;quipment-, illld the Appointment Di\,isioll arc in the Treasury 

BUlldlllg. 

Thc pUhlic j" greatly inconveuienced hy the decentmlized housing 

of the llure,llu: A taxpa~'er is of.ten required. to visit tl~ree or four ~hJIer(}nt bUlldmgs ttl get rnfol'maMon npon ,i, ::lmgle questIOll. There 1S much criticism from taxpayers tuus inconvenienced. 

it should abo be noted that, effective administrative control is 

impossiblo ullll.er such decent-n~lized conditions. The various units 

lmd llivl::liolls of the 'Bnrcun ,ITU so closely rulil,ted thut the hewls of 

the"e units illld di.vi:'lioilS and othcr stlpcrvisory offici:l.ls mnst consult 
10 11 HEPOHT OF COllfMISSJONEll 01<' INTERNAL REVF.XUK 

frequently find fit short 110t;ce. Under the present housing condi­


tions, flllmillititmti\'c illttlrCOUl"'I~ llnd control arc seriously impeded llnd
 

, hUlIIpered, nnd 11. "!lsi ltlllOUllt of Jl)plicution of (:'irari, Lo sllY nothi.ng 

of expensive find (lXILSpc.mt.ing, dclll)', nc.cc5Snrily results. It. bas heen 

carefulh' cstiJlllltnJ th!lt witll suitable qUlll'tCIS provided the cflicicHe}" ~r the lhJrlllLU would be ,,0 inOI'CilScd t.hat fit lellSt 25 per cont 

morc' work could bo lu~(;oll1:plishlid 'Wipl tJw present .e-xpcllditure;; 

Dnd the COllscgUCJl\, ;';'lvillg:i would equal ill less t.h1lfl two ycurs Lhc 

cost· of fill adequate, wdl.pllllIllCd, pcrmlUlclII" firoproof stnwturc. 

But fin C'"ell worse sit.nllt,ion is prcscnt.ed b)' llle inflammable aIlu 

lll:;;eeuw chnmct,cr of the buildillgs ill which ilt leilst hnlf of the ullits 

IlrC loctlted. 'Building' C, at SiXt.ll IUld B Strcets SW., and Annex 

No.2, nt. FOllrtcrnth iUld B Street.s NW., lIre 110t only illy adapted 

to the work of the BurclHI, bllt arc of.such flimsy construction tbllt 

there is COllstUllL dltllger of *'I'ious fire. Several hundred tbousand 

llh.:omc-tnx rdum!> lUlU reillted !)Ilper:;;, while ill nudit., must be temporilrily ]wld ill thc Jlttter hui Jillg, . ,t fl>'lg"ile wooden Imd compobourd litrudure erected during the WtU'. '1'he dlluger from a tire, 

whieh mj~ht (juid:ly destroy irJ'ephlccltble paper", {"nprescnt.ing 

huudreds ur lIlil ions of t!olllu's in illereased assessments, lllld inePllrably di:-;rupt the workillb'S or the Income Tax Ullit, is eyer present. 

'Propl:l' lllld Itlloquntu qllllrt.cl'~ would enuhlc the operllting mM:hinery of the 1~1l1'e1Hi to work with grCll.tcr spcl~d, mom eft'eetivcly and 

cfi:icient,ly, !l,JlJ mueh more ocollomi(;l\lly. With ;iueh quarters mueh 

deilly i.n lIluking' IldJiLiollul ll;;>\cssments would he lwoidf'Ai Il.lld fire 

Illlz:i,l'ds would -be ftldueed toO n millimum. It k. recommended, l therefore, thllt, t,hel'C be ,Jlro\'ided for .thc Burellu, us soon ilsJlOs::;ible,
 

u fire)ll'Oof builliing thllt will house 11.;; elltire pel'iionnel 1m· furni"h
 

adeqUllte, sunitlU''y, 11l1d ot,he.l'wiso suitable gUflrtt:\'s tbat will afford
 

protCGtloll n<inst 11Ilz1Il'd~ illeiJcnt to ill flallllIw ble Ilnd insecure eon­


strudiou lUlU IllnlW pO::isihle the eeoilomiclll mId effieicnt udmimstnt­


tion of the illtcflllu-revcUlie lllw;;.
 

\ INCOME TAX UNIT. 

,

j

\ C\'1/ WORK ACCO,\lI'Ll::;l{ED. -I . /

During the riseal ycnI' 1,570,937 ulel~,;ne nnu excess profits returns
 

were uHaited, compllre(~ with ~n? ,S53 for the prece.dlllg fiscal year.
 

As n result or tbc;.;c IIUdlls, nd(htl.o~lal to't~S tlffiOuntlllg t·o 
 

<3 n.s{j ,,"nrc lLSSc.:;.,;cd. or thc al!(hUOlllll t,ax as-"e;;;;cd, Sl 13,664,275.99
 

\\"US the rcsulL of oJliee (Iudits lmd S243,414.14G.S7 the rcslllt of field
 

exumulIltion;; by rC\·(!IIue ItgcnG. '
 

Th(~ llvllrug'e number of eases closed pel' auditor for the yel\r was
 

174, compureJ ",it,h 123 for thc prc(;eding YCflL The ilvcruO"e number
 

of en.::;es closcd per derk for the yenr W,I::i 732, 00mpured with 571 for
 

11113 preceding' 'yeltL .
 :Fllel.ors wlHch hllye influollced the substlllltial increase in pro­


duct,ion ure in(~rCll;;e in P(Il'SOllllcl, improvcmen15 ill orglmization find
 

procedure, ITlllinteJllUlCe of Individual produetioII records, inemo.se in
 

t,edllliellJ skill of »ersullllol through cXjleriellec llud trllinulg, estub­


lishnwnt of ll11dit bllSis thl'Ough lllld,t, of previous ycar return::;,
 

eOlltinuntion luul devdoj>lllCJlt of personnel, i~nd proIDotiolJ program.
 

R~:I'ORl' 01-' CO",tMISSIQNl'.P' OF J:XTERK,\L m;VENUF.. 

PERSO:,\XEL. 

The totnl porsoIDlcl of the Ineome Tux Unit, exclnsivCl of the 'field 

force, on JUIIC 30, 1921, _wa;; 5,376., A strict' enforcement of the 

RurcflU's 11.110 requiriuLJ' t.cchniclll employees l.o remllin in the sc.r-dcc 

ut Jell.st olle )'cur alHf of the mll' denying reiustatcllll'llt to former 

eJl:Jlluyees who hll'"c eapitltlized their knowledge of ill~omc-blx luw 

llll Burellu !lrO(;CI!ore ho.s hod II IDarkeJ deterrent ~flcci. UpOI! .tho 

suumissioll 0' rcsignll~us. _ 

Morc thnn 2,200 elerk;; aDd anditors 'enrolled during the ycal' in 

tho t,nx lilW Illld lICcolllltin$ classes couJuded ill the unit Itt "rl\.Sh_ 

in<Tttm. In IlJdition to tnese ,crhployf'cs, over 1,500 others luwc 

npiJlicd for il.ssignment, to these classes. ':Ficld employecs to tho 

numbcr ,of more thall 1,000, ha\'e l'nrolleq III the correspondence 

courses. 'J\\'enty-{lllC hUlllJrnd employees were given writt,en examil\l1tiou;; to u;;G(Jrtaill their profici,ency in th" work upon which they 

were ell~agcd Illld to det,erm~~ tl~~)I; eligi.bility for lld\:IUteem(Jnt t;o 

highcr C/IL"se8 of WOI'lL SpecwL lllst,ructlOn was furlll>llwtl to 550 

llewly up\loiiltcu :tield ageDJs aud lllspcetors by Inf'llllS or n 45-d,LY 

(:our~c of int'iiw;'tvc instrueticlll in·Washingt,on, III addition to tl1011' 

I'cgllll\1" eduelltio'llll ,wo{k, the trainll\g section lllL" eoopcmtcd with 

the Ui\'i\ Scrviee 'Currimis..,:ion in prepflring eXttmiD:ition>l ImJ rllting 

the !ixlLlllilllltion:' pu.pers of llpplielluts for technical pusitions in the 

)ncoltle'l'ttx Unit. 

}·~Ln SERVICE. 

During ~Jlt\ year 189,435 transcript<> were sent to the field and 

172,500 rcported. During tbe lo.;;t five months of tIle HSlml Y(1Hl' 

more tfllliscripls were returned to the Bnroo.u than werc ~(;llt 'out; 

whidl shows 1\ gmJultl inerettse in the amount of work pcrfor.lllcli hy 

fieltl uf!ieurs. 

At Llte close of husiness June 30, 1921, therc were 311 ,89~ transcripts 

ILwluting: il\\'ostigl\t.ion, -:mowing an ineffH!sed lLIDOWlt of work on lIauJ 

in thc tie1J of Hi,S50 tmll;;eript.,> over the previous year. 

;;TATlSTICAL SERYICE. 

During the Y0il!' Stntistics of Income, compiled from the rcturlls for 

the clllcndlH' }"ellr 1915, ltnd t4c Preliminary Report of SLlIti"tic3 of 

Income for tl10 fiseol yellr HH 9 werc issued. )n uddiLion, there woro 

prejliln}d Il number of spceial reports, flS follows: 

1. ~pecial lIlcmOrllndum showing lhe progress o{ income Lllxl\tion. 

2. 1<..stilJlllte of the i1lDOunt of income tll.X and .exeo:>s-profils tllX 

thllt will be I\SScssod for the fis.c:tl year Hl22, as the result of fidd 

ill\'cstiglt.tions ilud offit:e audit, as vclll1::l an I'stimutc of the amounld 

thltt will be llllowed on eloims for refund, credit" !lnd abt\teuwnL 

3. gSLilno te of fOVl;nue for tile ycar 1921, and (.rend of incomo, to be 

used in connection with' the rension of tbe tax IIlw', prepared from 

dlttl~ reported on questionnaires muileu to 18,000 corporations ttud 

individu'lls. 

4. CompiJ,(tions sbowing tho distribution of 115,339 corporulion 

ret.lIrns for HllS by income classcs and industrial groups, "ross 

income, net income, taxes, invested capital, ellpitu.l stock, llml took 
12 REPORT OF COMMTSSJONRR OF INTI·:n"'AT. mWr.;NUB. 

e;,pital; also segregated as to (a) corporations paying income tax only 

and lb) e~rforatio~s p.'l.ying both incom/? nnd profits ta..xes. 

5. Spel;la eomplJat.JOn from eorpora.tlOn returns for l!H!J of the 

Ilmount of llet inc.(>me returned, and excess-profits tax by hru.ckcts, 

amount of t'LlX pllid under speeial relief provision, ta..-Xf'S on income 

from Go,ernmenl, eon tracts, uUll inl;orne tax. 

G. A special tllbulation from data fnmighcd by t,he claim,; control' 

subdivision, ;;howing by years 1f109-1 920 the number and 1l1llOUUt, qf 

the nnadjusted eillilllil on file for.refund, ah;.l,t,ement, and credit. 

I?\FOR;\lAT10N SERVlCE. 

The informal,ion suhseetion furnished the following scrviees: 

Weekly bulletin9 of incomll-tax ruling;;; bimonthly digests of rulings 

appetuing in the weekly blllletiIls; semiannual cumullltive hnlletins; 

, BuHetin E, uTuxes on Dedlletions nnd Credit::;"; Bulletin F, "Depreciation und Obsoltlseem:e"; und Bulletin H, " Insufllnce." 

CLAurs.

, , 

DurinO' the fiscal yea/the number of claims for refund, abu,tement, 

aud credit udjusted und scheduled was 83,GG8, compared with 57,211 

the prw~e,lingyenr. Tile number of such cbims recei'>erl was 128,523, 

eompo.red with IfJO,443 the preceding yeu,I'. The increllse iu the 

uumber of cLJims adj udicated (2G,457) is offset by the .increaso in' 

the number of claims rel;eivlld (28,080). However, steady progrcss 

has been marie in both t,h~ daims und thc v!tI'ious audit scctlOns fmd 

ucljudielltio(ls o.1"e now rupidly li,pproflching the ru.te llt which du,ims 

arc received. 

CliA:NGES AKD DIPROVEMENTIl IN ORGANIZATION ANn PROCEDURE. 

In Lhe interest of efftlctive 'fldministmtion fl number of changes 

and imrrovementg were mo.de in orgilnizution and procedure. In' the 

Genera Audit Diyision it was possIhle during the Illst few months to 

reduce the personnel ~ecil.use ~f a rapid approflch toward currency 

uf the work. The' ClllIms AudIt SectIOn wus trunsfened on August 

2, 1920, to the newly creflted R.eview Division and combined with 

the Cluims Sect.ion. The Amortizn.tio~l and Inventory Seetioll::; werc 

tmusfelTed to tlle Special Audit Division. . 

'The work of the Consolido..ted netllI'ns Subdidsion htls progressed 

but is still in urreo.rs, The most sm1.ous handicllp is the inil.bllit,y to 

'set:'ut"e, train, und retuin the additional uurlitOl"s necessary. 

C.onfel'enee wmk in the Special Andit Diyision increflsed mflteril111y 

dunng the year, us hilS also the number of cases contestcd by taXpayers. 

Tl'w cont.irlUull08S of tI'iuned uuditors to civilillll ,Positions is one of 

the i:Host, ·seriolls' handicaps to t.he work of this dIvision. Auditors 

of ILbility IUld experiencc III this cluss of work ure ill great denlllurl in 

t,he commercial world flt far larger salaries than nrc pll,id by the Go\"­

e.rnmenL Adequat,e ent,ranee su.lflries und fl l'l~gnlu,r promotion program are essentIfll if men competent to carryon this work o.rc to he 

retuined. 

,r1 "1'" 

The Ret·iew Di"ision, Income TllX Unit, was eJ"eutellAugnst 1, 

1920, to meet conditioll'; whieh huvc ~rfl.dna.lly (levp-]('ped since t]w 

pIlSSIl'"C of the i11l~()mc-tltX bw of March I, 1fl13. Prior to August L 

1!J20 Cthcre were in the uuit three t,echniew secLions-the '1'echnieul 

Diyi~i()n, the Geuerul Audit Divigion, illld the Cluims Div-ision. The 

Clll.ims Division Wl1S composed of about 2UU membms, hut on account 

of the ftrent]y incr,j[tsed number uf duutl::! filed pel' week was nnuble 

to kee!~ current with ,the recciIJ,t.s thercof. . ~"'onsennen~l.r, then) iLad 

accumulated npproxlmut4Y /2,000 uno.djusted chums. It was 

ncce~sluy therefore, in order· to COITt:'Ct thIS conditiou t,o muke a 

ru.c1icnl e"hang9 in t:he mdhud of h,uHlIin~ do.uns. A eoml'reh~n::;i\'e

study o~ the sltn:J.tlOn",w~s mll~le. il:nJ on A~glfst 1, lU~O, the. nOlt 'VU;; 

rcorO'llnized, Imd the Claims DlnslOn nnJ (hum ..'\.mlLt SectLOn of the Gen~ral Audlt Di,i.o;ion wcre consolidatcd into one section, now known 

as the C[;Jims Section. 

For some t.lme prior to this reorganizlltion it wns reulized thut there 

must be a cent,mlizcd point in the Incomc Tux Unit wherc both the 

uudit of n. return Iwd the ;ldjustment of Il claim could he made th() 

subject of independent revicw in order thllt uniformity o.s to thc 

int[~rprctation of· the luw us well IlS uniforIll policics mig lit prevuil. 

As the audit sections mort:' fully gmsp the detllils of" claims procedure ana u,djustment, the output of the whole Unit VI'1H gradually 

inercasc to the point where the Burean will bccome, GUl'I'ent in thc 

cll1ims work. It. is estimated thllt thc chunges relo.tive to thc (wntr[lli7,ation of the re,iew of clo.ims in the Audit He\·iew Section will 

shortr..n thc timc neccssary for adjustment of :1 C:lse Ilt least 30 do.lS. 

~I"

., Claims which heretofore hflve been forwarded to the Committee on 

Claims kJr formal review were governed by the llmount in\'olved, 

which amount was $500. On July 1, 1921, this SUIll wus raiscd to the 

amount of $5,000, o.lthough evcry eluim regludlcss of thc amount 

involvcd must be forwarded to the Committce on Cillim~ if it involves 

u:n 'intrien,tll leglll proposition. ' 

In the field SMYLee the previous orgo.nizlltion of 35 Revenue Agents' 

Divisions undcr the su,pcrvision of thc FieldAudit Division in Wflshington was continued. Hcn,dquo.rtCl' offICes are maintu.ined in 35 lurge 

cities und suboffi.ccs in 29 citles,and towns. On .July 1, 1920, theoffiec 

of the inteI'Ilal-re"ellUe agent ~n clw,rgc llt Little Rock,Ark., wo.s movcd 

to Oklf!-.boma 9ity, qkla., to ~c ncarertlw lu,rge oil fiolds furnishing 

the mdJOI' pOl'tlOn of ItS 0pCI'fl.tlOn. On Fcbrnu.ry 1, 1921, UW'officc of 

the intenHll-revenue agcnt in charge at Colu.mbifl, S. C., was movcd 

to Grecnville,·S. C., due to inability to obt,ain suitablc spaee in Columbia. Doring thc yeu,r snboffieos werc 0fened in Houston, Dallas, 

Wicbita Falls, Tex.; thidgcl'0rt, Conn.; all( Mempllis. Tenn. . 

- It is tbe constant effort 0 the Fip,ld Audit Division to hnihl np thl: 

field foree to its propel' strcngth in order effectively to hilJHlle the 

.large	 amount of work in the field. During thc l,lst fcw months, 

bowever, no appointments have been made owing to bek of appropriations. Some di"isions arc o.ble to keep thc work enrrellt., whilp 

othcrs fall behind becausc of an insufficicnt numh(·J' of' officers, or 

~ecu.use of lack 'of clerical help. To cle!lr up the olltstanding work 

III some divisions, "fiyiug squads"~fromother divisions were seut, in 

last fall and winter. . 

..i!a...-. 

l"""J\''''''JU=''J'.1L UJ' 1,_~J".II!'<,'l" J;r"·J~Nt'I~. 10 
,...,' -;' REPOHT OJ' uO}'1l\n.~SIONl';fl OJ' IN'l'J!,RSAL In;V~:NTE. 14 

Dnrin"" the firs!-, I'HIH uf th!. fiscul your the field divi"ion~ W(lre 

lumdicfl!'Jped hecuuse of l'esignntions of some of the most efficient 

uffic(Jrs, TIlOSl.!. rcnu]juing in the senice were retn.rdfld in their work 

by reuson of the ffLet thut they were m'ede,] to train new ofti(~p:rR, !Lod 

this, t,ogcther with other causes mentione(l berdofore, hIlS opemted 

agilinst tile efficirmcy of the fielll force. 

A second cOnfere!ICe of, fLfl"en ts il.1 chl1I'ge of all divislons cxcer:t 

H(lllOlnlu Wll.b helt! III "\Vashmgt,()n .DecNnbcr 13 ta IG, 1920. Tills 

conference, like thl1t hfl}d in Aprj}, '1920, has h:"td a most bflneficl111 

effe~t up<m the sen'ice. 

STATF..)JE~T OF AIMS A-:-;D },;ECESSITfBl'l, 

It will be the l1im of this orgilnlzation foJ' the (lllsuir:g year to 

upproxi!Dilt,e os nearly a;; possible u reusollllhle deg\'e(~ of eurreucy in 

the IIndlt of the vnrious clusses of l'eturns~ It is tholl<Tht s11eh I1ccomplishment will be possillJe with the exception of th(\ ~f\[lit of cousolidilled returns ftnd in the muking of field exunrirwtiollS, In the.<;e twO 

brunches uf tht\ "en'iee It will ho necea:>fLry mnterin,ltv to ir.ertltLse the 

personnel to rnfikc uny gain in the number of retui'ps audited OH~

I"eturm; 1'l.'l.Jeived during the ~U1'l'ent yel1r. It .<;:hould be possible . by the cnd o{ the fisclI.l ycur to redul;e thc orgDnizlltion'of the other 

technicn} sections to the number that will be required in the 

permanent org<tnizntioIl de,.igncrl to :lUllit eUl'.1! ye.III"5. retm'ns 1'15 

received, 

An exh'1D8ti\'e study Wfl.S n1ll.de of the lldministl'lltive pl'Oblems or 

the Unit, lIud definito pLlDS W(lro made for changes in the orgllui:-mtioll 

undjH'occ(lure in handling return:,;, wit.h a view to Hilving the problems of the udrninistruti..e division, The inst:tntion of th~sc improvement.'l, however, is l~onting(]llt lArgely un r,he nllotlllent of addltionul 

SpilCtJ, It is helieved thnt, pwriderl with I1dequate f.1Cilitil\S; thc 

{m..it, wi.ll he II.ble to reach t1 solution of its present problem during the 

cnrrent fiSCliI vellr, Closer coorllination is pll1nned betwcen the field and \VfLsh'iugton 

offices at' the Income Tax Unit, o.nd ols!) with ;,h;:,. c,)ll~ctol';':" offices llnd 

other services of the Burcau, in order ~o arri\·e I1t 11 cUITent coudition 

of work I~S suon es possible. 

COMMITTEE 01l APPEALS AN'D REVIEW. 

In the nnnnal report for 1920 reference WllS made to the crention, 

on Oetober 1, 191\1, from the_ p1.lJ"&onml of the llmcflu, of tb0 orgnni­

. ztltion knO'wn us the CornmiUee on Appeals lIOn H~d(1w.

'Ihe coUlInittee is en tirdy indepenrlent of t.b(1 Income Tic..: 'Unit 1LT1d 

is responsihle only to thc CommissiOlll~r, sen'ing iu an ndvisory cllptlcit.y.to him on the ~lllllY diffiGu.l~ und complcx problems relative 

to' the lJIt:ome und !lrofits tax pro\'.ls.lOns of tIie ]I',W, 

The	 personnel 0 the eommittetl, with onc exception, ,vas COIIlplotely chwgerl during the fis,"lI.l yefLr, Tbe ~ommitkc now l~onsists

of five llle1Uber~, ull of whom h~,vc l)Rd experiOllec in the respousible 

positions in tbe Incllme Tax Unit.. Tb&le men givc their cutire time 

find at,tcnlion to the heo.ring lind considcration of el1ses that have 

bocll uppealed by t,flXpu..Yen; llud to qnestions np(ln which th<l uuvice 

r.~I'()T:T OF co~r:UISSIONM: O"\,- r.-TI';TINIIL J{E\'ENUE. 15 

uf j,hc cIJlllll1i((,cc i,; I'cquesLcrl b,Y the Income Tnx Unit or the CO)lI~

missloller, 

The conclusions of thc individual mornbers of the committee, nfter 

('	 )-,mnfT fDTITlululed 1l.nJ reJu{;ed to writiug, a-re J'Cfencd ttl i\'. c.)nfereneeoof the eIlt.ire committee, and when I1greed ~o are submitted to 

the Commissioner in the f('rm of ree.omlllclldntlOllS. Such reC()m~

'mendutions, when llpr1'ovml hy the eommi,;sioner, al'O accepted by 

the Income Tax Unit us the finlll cooclmiiuos of the Bureau, nnd 

I flctioll is Laken,lI,ccordingly., ,. It i~ believed thllt taxpayers have confidp,ne.p, m t.he faIrness and 1 impartiality of the ~~omlllittee's, decisions, lind that tho, pnrp.o8o ~f

the committec is bClllg more wldely known and apprecJ[Jt,ed 15 eVl~

denced by the mpidly im:rcl.lsing volume 0: w~H'k. . _ 

During the fiscfLl year the eomIll:lttec recClved 971 apl}?als fro!!1 

tuxpuyers ,mu 93 rcqum-ts fo\' .\-d VIce from th{'. lncom~ I ax Umt. '\ It also received for criticism 01' I1ppro\·all,J33 important letlm--s muk:­

il\<'" new ruli.llCT~ ur uew uppli(:ations of old rulings, sllbmitted hy the 

"j In~ome Tax Unit, 174 Treusul'y docisiollS, und 98 lnw opinions I1nd 

Solicitor's Illemorfl,nda.. In uddition 400 comnlittea rec(lmm(lndllt.ions IIml 65 fOl"nllll JDowr,randll wero submitted to nnd approveu by 

tho Cummis.siOllel', ll.nd 94 inforInlll nlemOrllnua' were prepared for i 

omecn, of the llurenu; 301 ul'l1~ he~ring1j on nppeals "",cl'e givell to ; btXPI1,YOTS .0]" their rcp\'(\sent,-til':es: 5:3 furmal DO.l.llll~]LLoe confer­ I 

€llee;;" 477 mformal ('onfet'l;nCel> \'nth taxpu.Yl.'r", on,1239 mfonIl,\l eOllferences with officers of the Department lipon qU(lstions of interprct.ution, 'Policy, or procedure we\'(', hp,l~.

, 

ESTATE, CAPITAL-STOCK, AllD CHILD_LABOR TAX UNIT. 

Tllig nnit is charO'otl· with the udlJiiuistmtion of the t.ax on the 

tmnsfer of I1st.\\tes 01 dc('edcllts: the allllual ('.Xc.iS(' tax bil~d 011 thc 

·fair value of the eapib11 ,;tock of cOI'j)orations, nnd eert:lin assoeiat.i·JUS of II silnilill' dl,u·actet·, "cUi'l'yiIlg on or doin~ Lu~iues~"; and the 

tllX 011 the employmeq t of chilrh'en contl'l1ry to tne defined .<;tandards 

lmder Tirle XII of thc act. These tax(~s are administered by three 

divisions-the bOitfl,l!, Tux Division; ilie Capital-Stock Tax Divi->i,Oll, 

lind the Child-Labor Tax Division, 

The policy of the Blll'c"n of IdToniillg (~veI"V tl1XpaYHr, upon protest

or its findings, lIll opportunity to pillee ber.;ro it, by cOlTespondQncc 

or in pel'"oll, l1dllitiollJ..l informat.ion or evidcnce that lIl;l,Y support. 

the protcs~ or .chlim, hus been carofully obsofVed. lIueh of the time 

of tIJ() DCJlUty Cummissioner and st,rff is t.uken up with f'll"m,l! t'Nl_ 

fel'ellces with tuxpaTers and the review eommittee~ of tho respective 

di\'isions. The resnlls are believed to be sllt.isf(\ctorv to hoth the 

tuxpl1yers I1nd t.he Bnrel1u. ., 

A more dircet suren'i~i()1\ of the field fore!'. employad and tral,lOd 

fll!: iiBld invest.igatlOns has Jnll,tm·in.lly reduced delil.lqueJ.lcios ltnd 

eYJdences eontinuerl improvement in the verification of reLurns for 

thl) dpll~rminflt.ion of the COl'tl'et tax, 

, The total colleetions for the fi"c:ll year 1921 show lI,n increase of 

$124,787,404.15 Mel' 1919 :md uf $3s,irH,77:J ovel" 1920, due in part 

to the retroactive fCtttnre of t.he eupitai-stock tax proYisi')lls of 1,110 

Revenue Ad, of 1918 (Tit.le X, ~ec. 1000), which increo.:;ed the rate of 
-
 ,f,~ 1'·1 

~S' t -".sF jj I 

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i'

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a 

;: _.1iO ,...... 

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18 REPORT OF CO.MMISSlOKER m' INTERNAL RETENUE. 

CffiJ.D-LIiDon T.\X D1\"lSI9X. 

.Title XII of I.ho R.evenuo Act of 1918, plilcing a LllX upon the cmploylllnnt of. child Ilthol', bC~l\rne cjfect,jyo Apl'i125, UllO: Tho husis 

lor the tin IS cinployment 1Il CL mmo or qUll.ITy of ft child undol' J(j 

ycnrs of 110'0, or in il. :mill, Clulllcry, workshop, fuetory, or illllllufneturing csttililishmcnt of n. child under 14 yours of ago, or of il. child 

between 14 and 16 for mora thlm eight hours a day or more LhlUl six 

dnys fi wack, or before G o'clock 11. m. 01' ll.rt.er 7 o'clock p. m. Tho 

IllllounL of LtlX imposed is 10 \)()J' cent of Lho filllluul neL profits of Lbe 

tnxJlllycr. Immunity from t HJ tlLX is unJilublc to the person oporut,ing the esLnblishmcnL by procuring, priOJ' to cmplo?'jpg or permit,.. 

LillO' n child La work, a eerLlficllU) in which Lhe child sage hus been 

uuihorit'11Livcly esLablisbed, eiLher undcr StuLe ehilu-h\bor or Federul 

tux IltW, and by observing Lhe Lime limiLlltions stut.cd. 

Fedm'nl cerLiliffites of nge M'e issued in lL number of StilLes where 

child·lltbor IllW requiremenLs ure Ie.';!> e..'<Ilcting thun lU'e those pro­

':ided for by the Lux law. Such eerLifieates arc issued by childlnhor LI1X offieors in the SLates of Geo~ill, Mjssissippi, North Cluolillll, 

SouLh Cllrolinll, und Virginifi. In l'exas, school superinLendenLs 

issue them. In Lhe mining rc~ion of Missouri, school superintendents 

huve beon instructed to Lhe_clllL that Feucl'Ill tl~e cerLificaLes arc issued 

bX the division for children 1() years old who are employed in the. 

lllllles. 

Tho 23,017 applicM·ions rec('jved in Lhe fiyc StaLes where Fedcral 

ccrWicll.Les of age fire issoeu is 29 per cent below-the number rccorded 

for Lhe preceding' yellr, This decrease is Inl'gely due 1,0 thc increased 

tendm1CY of Lhe employer 1,0 rofuse employmenL to Uwse under lU, 

if sufficienL lubor OVCl' thl\L Ilge is uTuilllbln. Of Lhe children whose 

cllses were concluded, 82.5 per cent seeured eerLifiellLes und 17,5 per 

f.tmL were rejed,ed, Children under 14 y~nr:,; of age who were dClued 

Federal uge cerLjfjcl~Les numbered 1,51G. 

!o.lore Lhrtn G8,000 llpplicaLions for eertifieaLes of Ilge have been 

recei'Ted since the organizaLion of the division. ThirLy-linlLhousllnd' 

cerLificutes hiwc been i5sued lUlU more tJwn 0,100 lun'e beCll refused. 

On an uvemge, J cllild in every 10 WIlS 1,00 young Imd WIlS refused il. 

cerLificute, 

'1',LX llssessmellL hiLS focused uLLenLion upon t,]lC iIll\>emtive necessiLy o~ ev.cry Stl~te affording. L? Lhe employer ~i:l.b e 1,0 LUXtlL.ion 

uuthonLuLlye menus of deLermlTlmg the lLgo of childmn who, clltIlTl-­

ing 1,0 he 1G, obL/lin tuxlI,hle employment while under t-h(\j, age. 

Some StaLes, eiLher by lnw or regulul.iou, provide (,]lC employer, in 

nddiLio!l to Lbo permiL 01' cerLificfit.O for Lhose under 10, wiLh some 

forlll for t,his purposB; for instance, u miuor's (~crLili.c'lLe of ooge [0(' 

those from Ilj [,0 ]8 or from 10 to 21. All such fonus, propcwly 

i"sued, fire rcco"llizml ns IUl ·ttb.solut.e proLeeLiOJi iLguillst LllXULioli. 

]n SLI1Les where ~10 sucb proYisiou is muue, much lllXi~y exists in Lho 

employment of children under tho llge of 16 wbo Cli.Ulll t.o be l(j or 

oyer, NoL infrequcnLly t\ well-dow]opm! (;,hil~ of ~3 JS .,tble ~o secure tU~I~h]() employmont, To gUllrd ;Lgl~im;t Llns sJLuuLJOn, m Lhoso 

Stld.(Js where }i"mk.ml eel'LiJictltc.s of a~e IU'O bt:ing issuod, Lhc. ChildLtlhor TI\X Boltl'd hus reeenLl,Y exLended the ISSUlUleo of certificutes 

to include all childron betwoon 14 fiJId 17. 

REPORT OF COMMISSlOXER OF INTERNAL llEVENUE. 19 

Knowledge of Ln.x liubiliLy is gllined Lhrough the ueLi,'jty of spe~ial inspeeLors, mLernlll-re\-enue collector:~,Atnd Lhroug-h the coopennlOn 

of SLi~Le officials dturgcd \viLh Lhe enforccmenL of Sl,ttLc child-Ill-bor 

IIlWS, Child-welfllre agencies freq~enLly l'eport cnscs which, upon 

in\"('.sLigl~Lion, re\·Cl.ll Lax liu~iljty, Durin)? tho yeur It Lotal of 582 

insFccLiOn reporls were reeClw...u from 24 tlLut.c:;. 

, hc st!\ff of Lhe division nnmhers 51. Over, hulf of this forco is 

ussi'TJled 1,0 fielt! work-Lhe mlljoriLy to t,he issUlLllce of Fetloml 

eerL~licltLCS of Ilge Imd Lhe l'olTlllinder 1,0 inspcetion. The services of 

depnLy, collectors it;t .some colJec~ion disLricts hUYe bec.n utili~ed for 

inspecLlOn, In audlLwn, Lho speCllll force of 14 ,field UUdltOrs, dlrecLed 

by Lhe supervisor of collectors' offices, hn,S been insLrueLed in childhihor LILX mil.LLcrs und is nLilizcd in vurifying il.nd auditing Lhe reLurns 

upon which Lux is assessed. 

BALES TAX UNIT, 

The Sules ·TllX UniL is charged with Lhe interpreLllLion und adminisLrllLion of TiL]o V of Lhe Hevenne Act of HJ18, co,'eJ'ing thc LdX on 

LrunsporLuLi?n, Lelegmr~' Lelephone, :1I:dio, eahle; und _oLher fll,ciliLies, 

and on t·he )SSUlmee 0 msnl'ltnce pobclcs (sees, 5UO, (03); thllL part 

of TiLlc VI rclut,ing to Lhe tax on soH drinks llnd oLher beveragcs 

sold in boLLIes or oLher closed contuiners (sce. (28), llnd to the tux 

on soH drinks, ico creum, IUld similur luLicles sold aL sodu fountains 

or similar pluces ef business (sec. 030); TiLle VIll, relaLing 1,0 Lhe 

La.x 011 i1-dmissions und duos (socs, 800-80l); TiLlo lX, covering 

excise Luxes (sccs. 000-007, inclnsive); tllll,L purl, of Title X relllLing 

1,0 specilll Lu.xes upon bnsinessos und occu'l'.aLions (sec. 1001) and upon 

Lbe ur;e of boats (sec. 1003); und Titlo X ,relating 1,0 $tlllllP ta.XtlS. 

On April 12, H121, the Tobueco ll.lld Miseellllnoous Division WI\S 

Lrunsferred to 11IloLhor nniL of the Bureuu. , 

On June 30, ]\120, Lhe Su.]es Tax UniL had on lwnd llpproximiltely 

15,o00 cluims for refund or llbaLemenL of Luxes or penn1Lies. Durin" 

Lhe Jiscld year 1!121 approxilllllLely 03,00U cluims Wtlrc reeeiTed una 

Ilppl'Oximut.cly' G8,200 cluims were disposed of, lellying 10,100 on 

hllml 011 Jnne 30, 1921. 

During t,he first few monLhs of thc fisc,Ll year more cloim.s WUfO 

rceei"ed Lhan wmc disposed of. In OeLober, 1020, ILpproximlLLcly 

G,500 clllims wcre receivcd, Lho Inaximum for uny monLh, il.lld there 

wure over 17,000 on hand. Since thaI, time thero hus becn a declino 

in Lhe number of cluims received, tbe 10wesL nnmbill' bein~ rellCbed 

in Juno, 1021, when abouL 4,200 were filed. Pena.lLy eillims for 

delinquency huyC'. ueereased, due, in large nleusure, 1,0 Lhe fuct th'Lt 

collecLOl'S we.re ndvjsed 1,0 check up on Illl nIlopened ]IUlil on lumd 

uL the close of husiness on Lhe lusL day of Lhe month wiLh u view 1,0 

u.\'oiding assesSlll(l1lL of penulLies on rcLurns included in such illuiL 

During t·be yeur the Sales 'l"cr Bulletin Service WllS estllblished, 

designed to muke immedillLclr uVlliluble 1,0 officeJ'S lInd Cl_nployees 

of Lho IllLerIllll-Hcvenue Sen'lee and 1,0 others concerned imporllUlt 

rulings, beur,iug upon LhQ;W provisi01ls o( Lhe l'e"Cllue ueLs lIOW 

grouped us sules blxes. Of Lhese rulings, onl,Y the Trellsury decisions cOlnmiL Lhe Depllrtment to un inLCl·pretlltion of luw b,Y reuson 
20 REPORT OF COMMISSlONER OF . INTERNAL REYEl"UE. 

of their formnlllpprOVl1] lind prolllulgut,ion by the Secretnry of the 

'l'rellsury. 

TheSllles Tax Unit, rccciTed un llYerage of 380,000 returns monthly. 

The information shown by taxpa.yers all these returns is eompllred 

with the entries made on lists forwDJ"dcd by t.}w 64 t:ollection districts eaeh month ,wd, when neces.sary, ool'l'edions :llld. :lsses.",menl:s 

of flddibiomtl t,11X ilnd pen"nlties tlre mode. 

In view of the {n,cl tha.t, flpproxiuUltely 3,00U tu..'<:'pilyers each 

month are tuking fld,flntllgc oI the privilege of adjustmg overpayments by taking credit. ngflim:,t L1X due on current returns under t1JG 

provisions of sectiun J 310 of the Uevenuc Act./of 1918, it becuDle 

nCCCSSll.ry, in Februury of this year, to inau~urilte the pruct,ic~ of 

exomining Illl coses where credit Las been thken on (\, return. This 

work is handled in pmctically the same mnnner as {,he examinl1tion of 

dnims for rofun!l. 

There were on halld June 30, 1920, 1,488 oITel's in eompromise, 

and dnring the fiscal yeur 8,7Hi offers were received, makiug 0, t,otal 

of 10,204. Of this number, 7,501 were tl.ccepted and 404 rejcc~d,

lefL"I"ing (\, bolo,nce ou hand June 30, 1921, of 2,299._ ' 

The follov.-'ing sthtement iudicutes -t,}w vorious tuxes which have 

becn iuelllded in -the gcneml eluf'sifieil.tio[j of sules t;lxes. The dute 

on which each tax became effective is shuwII, as well as the numher 

ot" the retum form used and the number of the regulllt-ioIls relating 

to elll:h tax: 

Sections I Class.<"I1.a~e" EJl<!(I.,'e Itei"r" IItegnl..... o!luw. . - <Jat", l"no.:; I.ww 

, --------.----­ !:JOO 'l'rnmp<ll"IJ(jou _Apr. 1,1010 72, ,,~
 ",Oll T<;lcrr~j)handte!epllo"c , .<10_...... 7'Z/ ;7
 

003 Isslla"C>'"(jn"uf3ncopolicl,,,,_ ._ _do.. 7]0 58
 6ZS 8011. dei"., sold by m"""bcl\lI~r l""b. 25, 19W 726 ~2
 

oao Sale.'; at soda 100",lniHs and ice.<-'~'" 1'111"]"'s.. _. JJ"y 1,19W 7211 :;;;
 ~I dmbaIo""onddllCs __ _ ,1.1"_ 1,1919 7'19 43
 90) }I'l!\U(adllrQIs' t"-'f~ _.......... _ Fob. 2.';'19W 718 47
 ooz ;;eulptllle,pai"I,ings,.lc. __ _ __ _ .GO_. 72S-A ~~
 

!1m L"''''_Lr.vl'''' _ _ }lay 1,1<119 723-D 5-1
 

00; JcwclJ·,-."'''.. (a'' . Apr. 1,19\9 n;l-A •.<;
 \IOii UOllo"·l'''lurcfllms............. May J,U,19 72S--A .",;
 ·:1 (lJ7 Toilotal1dm<djc.il\al~ticl"'. . _ _... Ao. . ;J
 jo)Jl OCCtlp.~~iOll"l ta~",,_ _--- _ . _I Jon. I, J919 11 or 732 ,;.
 1((l~ 'rn" "!lusoolboat'_ _ _ __ .. lIrr, 25,1919 .32 W
 

1'iueXlj Ela<r1pla"",,_ . "'I,r. 1,JOW 1 :.(lan<!ro ! 

For the :fiseol year t,he tot!ll UIrlount of Lilxes colleded from these I

.1 ~OUl>ep,,, lImonntt:d to $785,447,32·].38. Dc:Luils are shown in TiLhles 

1 and 2, on rl].<Tes 44 f1ud 74, rcspectiY<11y, of this l'eporL. \ 

Since December, 1920, thc unit hus issued monthly a bulletin cont(Ijning ufhcialrulings relating. to sales t,:lxes. naus arc be-ing made J 

!lnd Will becomc eITect.lve before Junuary.1, )<.:122, for combining: this ! 

bullet,in and the Income Tax Bulletiu iuto une gl'neNI service lllllletin. 'rhe cOllluineu bullet.in 'yill he issuc~l on a subscriptitlfi bll;<,is, 

and wIll be .,old by the Supenutendent of Dueuments, Go\'ernmont -j Printing Offiee. 

• 

\
 

REPOr:T OF COMMISSIONER OF INTERNAL "HEVE1l\UF,. 21 

TOBACCO. 

The total, rel'eipts from :11l tobacco taxes during thc fiscul yellr 

werl' :5255,:210,385.40, IL deereaSl'. of $40,589,9Bn.95, or 13.72 per cont, 

eompllred with the preceding yellr. These receipts represent 5.5 pCI' 

cent of thn total intern:JI-reTenue receipts from all .'lourcos. . 

The items of tohaceo products showing the greate"t 'decrease in 

l"llccipts IlS compare:d ,\'ith t,be preceding }'tmr were: Monuill.ctnred 

ehewmg IHld smokmg tob;Lceo, $15,333,140_52, or 20.5 per ceut; 

snuff, $1,153,529.48, or lfi.{:i per eenLj cigarettes weighing not, more 

than 3 pound5 per thonsllJld, $16,208,845.18, or llL7 per ceut; and 

ciga.rs weighi])fT ovcr 3 pounds pcr thousand, $4,347,250.69, or 7.8 per 

ceut. I t IS he1ievcd tha:t these decreases in receipts were caused by 

decreased production. 

The-ro werc sma11 increases iu receipts from tn-xes on cig,trs weio'hing 

nut more than 3 pou.ncb per thOll':lll.nd und 011 cigoret.tt's weighing 

more than 3 pOlllld" per thou saud. 

The reeeipts from speeilll taxe,,; imposcd on mu,nllfllcturen; of cigar", 

cigarettes, iliid tobacco .lmountod to Sl,229,28(i.3.7, au increuse of 

SIDG,082.22, .or 10 pCI' ceut. This increflse is due to the fIlet that the 

s:tlc" of tobueco Ulauufucture.<> during the prel'eding fiscfl.l }'Bar, upon 

\\:hich h'lsis special tt\xes ;u'e eomputed, greotly exceBded uny pre-~

VIOUS yeitl'. 

The' taxe" cullected 011 the following products constitute 98 per 

cent of the tout! l"Beeipts from tobacco tl1xes: Cigllrei,tes weighing not l morl; tholl 3 pouuds per thousand, 53 per ceut; manufllcLurcd 

:1 smoking llnd chewing tobneco, 23 per cent; cigur=, wBighing morc than 

3 pounds pel' thousand, 20 pt'll" cent; and suuff, 2 per cent-. 

The follmviug States fumishcd 82.6 per ccnt of the total receipts 

from t.obacco manufll.dures: Nurth Cal'OliI'il" $79,573,088.7G: Ne-w 

York, $45,370,487.(}4,: Penllsy]yanill, $Z2,2S0,795.40; New Jersey, 

S20,?18,732.\l6; Virginia, SI8,5S0,137.3lJ; Ohio, $14,25.5,.:1;10.32; .MisSPlln, $O,88.1,370.24; total, $J10,838,942.80. 

Tho number of ciga.rs of eitch cla5s weighing more thllIl 3 pounds 

pcr tholls,md tllX paid during the £,oC1'U year, (IS indicated by Sides of 

stomps, and the pereenf.ng('s of incre~~sc ()\' deereuso as compll.red with 

the previous }Tar, were liS follows: Class A, 1,773,588,083, a decrease 

of 13 per cent; ch,,,,,, B, 2,131,201,227, a deerease of 10 per cent; class ~, 3,033,IHI,216, !lIll11Creuse 01'.:1 per Gcnt; c1n;;s D, 165,135,053, an 

lncrease of 93 per cent; class E, 45,818,759, 11 decre~se of 12 per eent. The lClltling Stlltes in't,hl~ uumufadllre of tobaceo products are as 

follows, in the l'rcler Illl.Ined: In the mUllufad,~'e of cigars wcighi~lg

more than 3 pOlluds per tllOusl1nd, PenusylvuUlll, New York, OhIO, 

Ne:o-· ~urse)' .. Virginia, tl.nd Michigan; ill the nHlJ1ufllcture'of CigOTs' welghll~_g not more thun ,3 pounds per thousand, MurJIand, .Pcnnsy!· 

Vll.IUI1, West Virginia, New.lersey, and New Yor:k (sec Table 13);'in 

the mUilufucture of cigarettes w()i&~jn(T not more than 3 puunds pe-r 

thousand, North CiLrolilla, New IMk, Virginia, New Jerspy, !lnd 

PennsylvO.lliu; in the mll.llllfl1ut~re of cigarettes weigbing mOl:e than 

3 pounds pel" thousand, New l'ork, WhlCh accounts for 85 per cent, 

of the total manufactured (see T'lble 14); in the Ulanufacture of plug . tob'lceu, },fissonri tlnd North CiU'olilw; twist, Mi::lsuuri. Kentucky, 

ond Tenne8sce; fine cut. Illinois i1Ild New Jersoy; smoking tobucc'o, 
--- -

22 nf:PORT OF COMMTSSIONEJl OF INTER:::\AL m~YENU8.

North C;lrolinll., O:tllo, New Jersey, Kt>nt.ucky, and lUiTlois; snuff, 

Temles~ec, lllinois, Ilnd New Jersey (see T"hle 12). . 

There WHS ,1 5mall decruilse in the number of mallUftleturers of 

t,Qbacco, snuff', cigars Ilnd cigarct,tes, and an increD'>C in t,he number 

yr dc,1101's in lord' ,t,ohfl<)CO. The following table giYes ,the number in 

ellch ell1SS of busme,;s on Decemb£'r 31 of ellch year, 1914 to 1920, 

inclusi \'0: \ . 

Hoe. 31­

Cj~..... 

IgH .... J~15_­

19l6•. 1~17.

1%' 

1010•. 1920. 

Growers of, ilud denIers ill, peri-qUI) tobacco numhered 51 during thu 

'c:dendl1J' )'oal" 1920. This class of tplJ<lcco, which i" rnised principally 

in St. JilillOS Parish, La., is so prepared and cured il& to reqnil'(l 

groWI'!'S llnd dealers ll) report their t,l'11nsfl.et,ioll.'l as mllnufacturers of 

t-obllel;O. Their opemtiolls during t-he cillendtu year 19'20 werCl us 

follow8 : 

Onh~ndJan.1,1!f:?O_ t. 

Glown _ PuJ~ha~ed . 

Total .. _ 

I'Olll'll,. Poulld•. 

23u, -t02' TflX paid _ '2. i!J3 

376,OG7 E:\jlortoo in bond.. _ 165;732 292,628 Sold .. _..... .. 44G, 199 

On h~nd Jan.' 1, InL 290,373 

fiOZ>,097 TotaL (105, (1)7 

There ,yere halldlw! in the 1'\)h:l.cOO Di,·.ision during the fiscal year 

426 rCJlvrts of Tiobtlons of laws governing the hllJHlling of leaf 

tObl1COO and the :rnimufadm'c and sale of tohllcco prodncts. OHm's 

in compromise, tot,alingS7,335.45, were lClH]ered in 325 of these "cUS(lS, 

and the majority of the remainder were dismissed withvut aetion. In 

but- eomparativel.y fow casc::; ,vas jJI'osecution found neoesSllry. 

Tbe tax collected all (;igarctte papers a[ld tnbc3rcj)J'e.-;ents a decrease 

of 23.2 per eent from the preyiOllS ~·el)j .. The tota reccipts from this 

source ,wlOuutcd to 51,184,186.21, paId on .54,600,618 packllges of 

paper ulld tubes imported fro:rn foreign cOlllltries nnd 152,085,834 

paekllge,:; of paper and tubes of d(,mestle lllIlJluffl,etut·O. 

MISCELLANEOVS TAXES. 

OLEOl>[ AR.GAR.T.KF.. 

Them w~l'e 79 oleomn.rglll'ine fllctories in opemtion during the 

fiscal yenr 1921. Eight f<lCt,oric:,; dosed during the year, le:wing 71 

iu ope'rotion as of .JUlie 30, 192~. For the first time in oyer a declldo 

there w<l\3 11 marke,l deercase in the nffiount of OleOllllJ.rglll'ine produced. The VarloUf; fu,ctories produccd l~ totul of only 281,081.514 

pounds iu 1921 compared with 391,379,512 pounds in IlJ20, a 

I
 

.") 

I
 

I
 

REPORT or GO;\BfISSIOKER OF INTERX/..l. REVFSUF.. 23 

deerease of 110,195,008 pOUlHls. or 28.2 pCI" cent. TIH,se figures 

include hoth colored and uncolorcrl oleo:rnn.rgilJ:ine. Thc decrelli;e in 

pl~)ducbion is IlttLibutcd lnr~ely to business dep,e.",sion in geneml 

,md also to the compm'lltiYcly low price of hutter which pre'"llilecl 

dUl'.mg the ye:tr, .csre(;in:I1y trw lat-ter purl,.. However, lilte reports 

iudleu.te thut the tn{ ustry.ls gradulllly mturmng to normaL 

ThCl following compul'Iltive data for the yc,u's Hl20 and 1921 will 

indicate the t,rend or tlw industry. Mol'C det:lilerl statistics will he 

found on puges 1.17 Illld 118 of ntis report, , 

. roo"ced_ ·il.hdra'n, ,;;,: i;,;to:i'foi:,i"""·;.\.,, (l,~ ____ ...... 

"

'il.lhlra'~·]l (rca of tax for exj>uH... ,.... _. _. _. _. ;ithd,~wn I,,, the lio\'crnmC"L_ 

UDco:Joroo oLeomar~ari"c. I ()oloroo "I""m>LrgarillC. 

192~ J9'20 lOOl

Pound,. POl",d:,. Pmmd.<,

~69, 4Sl, 19~

369,~liI.Gll 2r,~, ,Jt, U2 ll,OO),oW 375,005,7'" 

N\Hi2 4, n\o;, 1,"'7,9SG ,~tl.,; G2:l W,\I.'N; ~,OOO

1920 

Pound.•. 1.\82:),141; 

to r,7~1

5;509;467 O(l9,4(\(; 

1 

The receipl';:' from stnmp (4X on oleomargo.rilw 1111(1 ale special tilX: 

iJnposed upon those enguged in tbo ~unnfact.ure llnd sale of this 

product umountetl l{l 52,986,4G5.:35, it docreilse of $741,810.70, or 

19.9 per cent of the amonnt· collected from this source JuriuO" the 

year 192U. The receipts fOl' 1920 and 1921 were t1S follows: b 

Rooeipl,l",mOleDIlJJlrgarille I.ox..l ~, 10 Celllg <I I'..",ncl .....
 Ol(,omargarine L~"OO ~I t "CD~ a p@lld.. _
 Uanufoctll1C'"' opeclal t~" _
 Whcle.lUIc do.alers' sp...,iuJ L,,~
 

I! e'.n.iI <loa lor<' .II'",,;""1 (ax.... _
 

Tv·ai . 

I n"rcMc (+ ) or d",rea,c (-). 

1~n\

'12.\1 

'!J<l, 3~~. 2:; ", 19-1, 72Q.17 29. , 

00, l~{. ,il 4.7

., 1(11, \l(~l. W
 

I, f.l.'>!!, \'IF;' 20
 14. J 

3,720,2)1;,1':' 'I ~,711,bIO.70 19.9

i~l.l'J'~.~ -~273,527.92

55.',>, ,m. 00 - 274, mu.n 1,~,41~,W. + 2,351,43 

~,956. -i4. 4:), \fi~.4~

OOIJ,o..'(l.1J4 - l'I,;,I~_5G

1921 

Amuunl.. IPer cent. 

~, iNfo, ~65. 30 

ADULTERATED nU"rl'EU. 

The receipts from spceiill and stamp i,axcs on ll,dultemted but-tel' 

for 1921 totl1led $34,2:19.96, a decrellS(\ of S22,783.38, or 3<J per cent 

of the amount collected from this souh':e in the year 1920. There 

wem three duly quulified manufacturers of Ildulteratcd butteT in 

: opm'ation during the year rmd t.heir entire outpnt W,IS withdrflWTl 

tax free for export, to foreiem countries. In addit,ion t,o the special 

t;1)( paid by these ffillnuhctul'Ct's, th('. receipts for the year include 

sJleclal aIle! st,amp taxl'S eollected Oll creiLmClry butter found on the ~lln.rket cont.aining" moisture of ]6 or more pet" cent, which brings 

It within the c.Iassifieat.ion of uriulterut.ori butt-er. ' 

llEKOY.\TED BUTTEU. 

The tux of oll(>-fourth cent flo pound \m pt'ocess or rellovlltNl hutter' 

lUId ocenpatioutll tnx at the rate of S50 per ulluum ou m,lnul'ueturers 
24 REPORT 01:" COMr.llSSlON}o;n OF iNTERNAL TIEYE'NUF.. 

of (,his prolluc~ yicldorl for (,he year $15,511.511, compured witb 

524,716.35 fOr t.he previous fisoal yeur, mnking Q decrease of 

59,204.79,01' 37.2 per cont. 

III [x:"')) FLOUR. 

There w(lrc 3,500,209 pounds of mixed ADm Ulllnufucturcd during 

Lbe yonr, compnred wit-h 4,7JG,432 pounds uHlllufactllrcd in 1920, 

II decrease of ] ,2lG,223 ponDlis. The receipts from special and stam!, 

taxes all mi.>:l',d fl.OUl" I\moulltod to $1,225.85 in 1921, compul"cJ wi! L 

51,856.91 in 1920, II decrease of 5631.06, or 33.9 per ccn~.

COLLECTION FIELD SERVICE. 

Constant (:IHlcflYM hilS been mlldc~ ~o uffurd the host po:so;ihlc 

facilities to tllX'pII~'Crs .!n the lrnlisuct.ioll of t.hcir business with the 

Internul-Revenue Scrncc. On .JUlle ;:;0, 1921, there were open 182 

division hOlldqtlurtcl's omaes, 45 subdhisiou oHiccs, and 18 omecs at 

which stlmps only wcro sold, iu IlddiLion to Lha (l4 collectors' oHices, 

muking lL tot,11 ot ;Jon otlil,;~ lUltl hmnch oHieo:,;. 

The most. import/lilt devc!opment. in conncctiou with the service 

rendered t'LXpilyCl'S lit bmllch oflices WlLS the insLlLlllItioll iu.l0 of the 

lurger divisio!l he",lqulLrtcl'l5 oIIiccs of tL system providing- f,)1' the 

llC~~ptI11}CC ur cll.sll p,~ymCll is 1'01' Ill! c1tlS\;O;; uf Lax. Thi:::. f\('svif'(, 'will 

be extcmded durin~ tho present lisenl )'oar LO the divisiou headqUill' tors olIicos in tho lurgc,' ciLies.. 

A1JlH'j'lOXAL COLJ.}o~C'l'lON DISTnJ(~'S.

The inCf(]IlSO in !lumber of l'cLnrnS filed 11Ild tho desire to IIfford the 

most. cfticienl service to Lllxpu...·ers mnke it dcsiroble to provide 

lIdditionnl co1]ecl.ioll disl,riots in Lhe more populous StlItes, The 

prescnt numher of interJlHI-rovenue eolleetion districts is limitod 

by tnf', llet, of July lU, 1~n4, tll (;4. Since the passllge vr the l'C\'cnuc 

acts of 1013, IOlU, lOI7, lUld JOIS, und ~h() adoption of the eigh teen tb 

lImcndment to the CO)lstituLion, Llw work, service, und needs of the 

Jntcl'llltl-Hevcllllc Service hnyc beell cntjrely trilllsformed. In les!'; 

thun lO yelIr:s tJw Ilnmber of tllXp:lyers filing rcl.urns with ClOJll\etors 

of internlll Hl\'CllUC hus illel'Cllsed from npFr.oxjmlIlcly 600,000 to a 

total ur 9,000,000 lllllluully, PructienllJ ul of Lhe 600,000 taxpuyers 

denh with collectors or illtel'llnl re\'enue but once ctlch yetlr, while 

undcr prescnt luws the monOll)' roLuI'lls required of sules-tnx pllyers, 

togedwr \I'Hh the qUlll'terly J)llymcnt feature pro,ided for income-blx 

payers, necess.lluLe 15,000,000 scpllrnt.c trul.lstletions with colleetors of 

intomul I'C\'ClltlO- euch yellr. ES\..ll.hJishll1out of lIddition<'ll eolleetioll 

disLriets will directl,l' henefit bol,}1 the service and the genillUI puhlie 

in that it wiJl permit of a morc clfecLi\'e disLrilmtion of the pel':'iooncl 

find willlUllke tho \'(~enrds ill eollectol"s' office;; more relldily aVl.liluble 

to t.uxj)tl)'ers. Rccommcndlltioll, thcrefore, hn,;; beon mude to Congress t lilt thc numLer of collection disLrict.s be limited to 74 insteud 

of U4." . With il view to milking the I,wo Texlls districts more nelIrly equo..l 

in si'1." nnd io hll.... iriH the houndlll"ics o( lJie collection district::; eOll_ 

fufln murc flClldy l.<.l t.ho judicinl {li:;t.l'ict, houndary liues, the PrcslcleUL 

signed llIl Execut.ivc order on JlIliO 14, 1U21, tl'llllsferring 15 euunties 

REPORT OF CO:~.n.USSIOKEn OF lNT.ERNAL REYENUR. 25 

frum Lh{', second di;;trict. of Tc:O!'> to tbo firsL district of 'fcxns nnd 

2 COil II Lics froIn the IiI'S" to the s~[;Ond district, effective .July 1,1921, 

ACCOUN'T'Jl\'O SYSTE.\l. 

The sysLelll o.f IICCC;lllll.tiug u~d office procednre, which was iusfJ.IUod 

in O\,(IIT collectIOn dlSLnet dunng thc fiselll yellI' 1919, hus been mod~ •

ifu:d, cXJlunded, und perleewd us llrisul'" conditions tlt·mllndcJ. '1'lw 

records of llccounts in eolleetors' ofl:ief'~ ure prnctieully current, llTld 

iiemized t.nlllsuel.ions of all kiwl:; ure lI\"lIilahfe.. The prompt. depo:sii 

of eolteetiOlls with l"cdcnd reser,e banks llnd other GO\Tel'nUlent de~

posi t.orie:; has received most. careful eonsidel'll tion, und t.11X cl)lIcct.iou9 

h:l\'(1 been mude immediately uV!l.illlble to meet olltstunding indebtednc.ils. 

A corp:; of 1155lstun~ .ilupervisors of eollect.()r~' olliccs, trllined in 

oHieo llllllIagcmcilt lind lleeount.iu<J' methods, llssigncd to duty ill 14 

"UJlcr'vi:sor~' dh:isivns, h~s opel'lltc(t effectively. These employoes llre 

cllul'ged With the eXllllllIllltlOn of Ilecounts lInd records, With the l1e~

tel'minnLion of [ler"onnr..l, equipment., a11(1 "pacl') Ileeds, and al'o :i\·ni!· 

abl() to- collectors ror purposes of eonference in eonncct.ion with tho 

cllicicnt nlld proper lllludhug 01' Lhc. off.cc und field work or collectors' 

oHicos. 

lKTE[tXAL-ltt>YEXUF. ~IAXUAL.

As n fllrLher ail! in the eonduct of't.he colleetion seJ'\'ice, thero WIlS 

compiled and issued dUl'ing the YGar the inwI1l1ll-reVellue mllllul1.l 1'01' 

th<: gllidullce of col]oetol':>"of inLernol re\'('.TllIe lind ull employees undlJl' 

tlH)iJ'l1ireet.l(Jll. In uudition, II snpplelllcnt. was prcplll'cd whleh gives 1I list (Jr ull forIII;; llsed in the eollectiou service, toget']ler wlt,l1 u descrir)tion or 'each form n.nd hrief insLrueLions liS to its llSe. 

COURESroNDENCE STlIDY COIiJlSl<;S. 

11:1 As indiclttcd ill the lust 1I.1I1IUD[ report eorrespondence courses urc 'I 

eOllducted hy the 13lIl'CilU for the benefit of collector;;' emplo~'ec3.
 

Courses nrc gi\'en in the law lind proceduro rellIting to illdivldllO.l
 1, income t\lX, corporntiol.l income lind excess-profits t,cws, speciul
 

tuxes. sales tuxes, tlIxe" on a,!mi>..",ion..:; tlnd due.-'>, aId ""Irions lnis­


cclllUleous tIlXC5. Tbere nre lWO supplement.ny eourses in clc­


lllenLury hookkeepilIg, llccoUllting, lIud lllw. As ncw nppointccs
 

?l.lter the scn-iee they Ilrc urged to u,ail thcl.l1sdyes or theso courses
 

HI unlcr tllilt they lIWy hecome flIlly acquaintcd ,dLh the YI\riOU9
 

t.lIX lll\\'s. During Lbo fu;elJ.l yenl' ihere werc (JIll"vlleJ 3,1:20 ';iudonts.
 

,
 

:-;U.\lUl::n OF COI,LECTORS' E:YPLOYEl:t;.
 

On JlIne 30, IfJ~O, there were 4,G15 offiee employees lind 2,535 field 

deputy collDeL\H"S, or i\ tot,.l of ... ,147 in the service. On ,Juno 30, ill:.! 1, 

lI\Cl'O weJ'c employed 4,548 ollice employees illId 2,?35 field deputy 

colleetol"s, lL LotaI of 6,783, or a net reduct.ion of 3G4. This reduction 

W'l,; Illade Jl(JCeSSfL!'}' h~Ctluse or the eu~di~~on or the uPl)rOprill~iull

llnd docs llot..ft?lIect t!le needs of tho serVIce, lllnsm~lCh ,1S t Ie IlPPOlllt­

!lleni of ILddlLwlIUL helU employees would .result III 11 proportIOnate 

illc!"eu:se ill tux colloction:;, pllrticulll.rly in the discovel'y of ddinquen ts. 
26. REPORT OF COUMISSTONP,TI OF JNTr,:TI:!\AL TIEVE:!\UE: 

YIl:LT) ",VOUIC. 

DUl'ing the yefJI collcctors' fiel,] forces were called upon to give spoelfJ.laUentiou to tho sllrving of WalT/lIlt.S of·distraint, t.he YerJfying of \" 

returns showina additional tax dne, :md t.hp eonduct of delinqnent. 

drives. A toba of 169,409 Wilrran Is of dist.r'1jn t, \H'.J'e scrved by field 

deputies, compured \'lith 22,OG3 ,'>ervl:d dllring the prenons- iiseol • yell}', and 568,090 retnrllS werp verified, ellml'nred with 307,424 

rcturns during the fiscal year HJ20. The t.ot.a of l]elinqupnl- and 

addit.ionnl t.axos collected and reported for assessment, by the 2,557 

collect.ors' employees during the lisClll yerlr W,1S S38,352.G12. 

SinC{l August 1, 1920, all cnpituJ-si-oek and ehild-lalll'r tux returns 

j requiring field ~vestign.tioIlS ha\8 been hil,nd!ed by a forc(! of depnt)' 

collectors spflcl1l11y tnunea for the work. fn June ::Jr), 19:.!L thi.;: 

foreo of deput.y colleetors bud illYestigatcd 402 CtlSes und colleeted 

and report.ed for assessment fl tot-il] of S224,255.38 in delinqnent und . udditiOllal capitnl-stock and child-lullor tflXes. j

To insure t.he performfllJCe of u muximum amount of 'work by the 

trfl:veling dBpnt.y collector~, they ill'e required t'u submit to the'ir respeetiYe colleeton, of intemlll ren,nue deLliled d:Jily reports of the 

work nccomplished hy them. At. the dose of each' lllllnih t.qc collectors forward to the BUTeau a report. showing the nnmber of d~Jinqueneies und violntions di"covmed, WtllT11lltS of dist.mint. served, 

ret.urns "Verified, ot-her examinat.ions mu(le, t.he amonnt of t.,1X eol~

sumed 

lcd,cd Ilnd 

in sueh 

reported 

work. 

for assessment. 

These reports 

by each 

are a~companicd

deputy, and the 

by 

tiIIle 

11 eoncise' 

con­ l

j stat.ement. as to the service rendel'ed hy eaeh depnty. '\'ith this 

inforillnt,ion before it, the Bur~au is in a posit.iolJ t.o detcrmino'the 

eJIieienc)' of ~lLch member of the field force. The report.;, also sbow 

whdhor any clUBS of t.axes is neglect.ed in any colleetion dist.rid aud 

cTwble the Bureau to ia,ke t,he neceSSUIY ndion t.o .have such tuxes I collected. 

ACCOUNTS UNIT. 

This unit ineludes'two di\Tisious-t.hc Collection Division and 

Dis!Jur"elilellt Diyjsion. The nniL supervises tlle ndministro,tive 

audit of the disbursiIlO" account.s of all eollept.ors, Tevenue ab-ents in 

chargc of di,isions, Fe;}erul prohibition clireciors, supervising'Federal 

prohibitioll agents, flnd other speeial disbursjn~ ageu t.s of the IntelTIfllReyenue Bureau and Service. In addition, all miscellaneous bills for 

tJ.·llnsportation, eqnipmellt., rent.al, telephone sernee, etc., puid from' 

internal-ren:llue tlppropriut.ions by t.he disbursing clerk for the Treasury Department., nre examined in this unit. b(~fore I'nyment is made, 

an'd tlll nlllOUlJts a,llo'wed for the refund of t.axes i legally collected, 

redemption of stnmps, nbatement of claims, et.c., arc recoi..ded. . \ 

The colleetion accounts of colledors of internal reyeuue are rendered qnarterly and referred t.o t.he Compt.roller General of thc Unit.ed 

Stut.es, General Aceonnt.ing Office, TreasUl'Y Depl1J-tment Division, f(,]' 

audit.. Accounts of disbursing agenl,s are rendered mont.hly and, 'I .. uft.er lidminist.rat.ive lludit., Hre rdclTed to Lhe salJ]e office. . 'i 

The appropriat.ions lllldpr ·LIIl' COJJt,rol of t,llP.CommissJOner of Internal TI.eyenue arc flllotted, and nf~Pr ullot.ment.s IWTe been provided 

lilJowances are grflntcd thenmndcr CO\'Pl'in:; sllll1ri!«;, t,l':lYclin<Y expen>les, und miscelllineo\ls i lems, aeeording t.o ;lppHlpriation and the 

I} 

REPOP.T OF CO:HMISSrONER QF INTERNAL REYEKUE. 27 

particulur brunch of the s.et\"ice in'Qlved. No expendit.ure can be 

mud\, from any nppropnatlOn ~nlcss'lln allowance doeument has been 

pro\'lded to coycr such cxpenditUl'c. ' . 

Monthly reports nre submit,ted to tbe Commissioner of Internul 

TI.evenue showlng tho organization of the field nnd I3meon, the rates 

of eompensation to field und Bureau employees, thc amounts ·allowed 

for t.rn.veling expenses and miscellaneous it'ems, and the average COIIlpenso,tion of en..ch closs of employees. This is suppl(lmented by 0, 

stat.ement showing the fluetuatlOn in the IWefllge puy of eaeh duss of 

employees from mont.h t.o mont.}}, while anothul' monlhh-' st,atement 

submit.t.eu sho\\'s t~lC expenditl!-fes from each llpproprint,ioll for sola-­

ries, travel, and mlSeelluneons Items. ' 

Tlwrc is also compiled a monthly statement showilllY the eollectil)m! 

from each source of revenue, which is supplemented by 0 ;;t,at,ement 

showing thc quantity of tax-paid artiele,,>. snch II'> nonbe'Veroge 

spirits, t.olmcco, ciglLrett.es" oleonuLrgnJ..ine, etc., witlull'll...."Il_dUl"ing 

tho mont.h. The lattei' st.lLtement is supplied to interested trade." and 

industries, and tho monthly st.atement of collections is fOr the information of t.he general puhlic as well fl5 for the Ways lmu MCaIl" COlllmit.t(lc of the Housc flnd the Finanee Committee of the Senate. 

This unit prepm'es for thc Commissioner's Ammul Report vnJ.'ious 

stu tistical tables rclat.ing to the collect-ion of revenue, aceording to 

tbe sevcral classifictLtions of t.uxes. 

Est-iroo,tes of 11ppropria,tions flJ.'e fllso proplll'cd in the (mit. und 

supporting datil. fUl'nished the ComIIllssioner for the henrings before 

Conlrress. 

TJiere are now in' thc nnit 122 emplo.yecs. The unit. WiLS reorgauized on Jnly 1, 1920, unu u, budget -"ystem of tl.c(~o(mtirlg instllll(!d. 

'Under this reorgunization the work has beeome enn-ent and'is now 

mme offieient1y ped"orme'l] with thc same nnmber of employees. 

PROHIBITION UNIT. 

Tbe orga.ni7.<a.t,il'B of the Prohibition Unit as outlined in the last 

'DIlllno] rcport. of the Conunis;;ioner rellioin:ed in efreet'during: the past 

Dscol yP,u' with one exception, whieh will bc hereafter descnbed. 

OFFICE 01" COUNSEL AKD LEGAL DIYISION. 

On July 1, 1U20, the office of connsel was eonsolidnted ,villi t,hat of 

hend of t.lle Legal Di'Vision. 

Th~, conllsc\ -was dIlLr<"(Jd with the preparntion and review of 1111 

regubtiOJl'-: i"sued by t1te Prohibition Unit.; he. rendered for the 

Commissioncr lLnd othtJr divisions of thc Unit opinions 011 t.he prohibition, narcot.ic, and internal-revenue liqno!" laws, and reviewed'lUld 

;lpp1\Wed all l<.:'t.Ler::, iL1\"ulving interpretation of the law prepared in 

t.he lectol aud otlter di'Vi",i(JIls. . 

In th(~ Leg:Jl Division were receinld and cQnsidered nllrcports -from 

field officcr8 eOl1e(~rnillg violations of the above-mcntioneu hws a.nu all 

eomt cases arisiug ill cormeet.ion therewith. This work involved 

eonsideration of both civil und criminal liability anu cOITeSpOnUOllce 

with the field oiI1eors of the Internal l{evenue Bureau anu Unj!.ed 

States attorneys. In many C;l$es special a.ssistanee wus rendered the 
,
 

.", 

28 REPORT OF COMMISSIONER m' lNTERNAL REVENUE. 

United St.ut.es attorneYs by L1ll1 pl'ep!LN~t.iDn of briefs t1l1d other rnemol'll.udn. ennccl'lling the Jaw and evidence invoked in Rurticu]ar casp,L 

In this division 011 violations involving civil liiiliility wp,re n~)tc~1

for o.ssessmcnt und eonsidered in connection wit.h eillirns ,md compromises :llisirw III such cases. The llillollnt of OSSf'ssmenL;; entered 

lS shown 11l1de~' the heading "Division of Audit lmd Stutistics." 

Durillli<~ the fi.scol year 4,246 o.ffcrs in ~ornpl'omi,;c were ,\cccptcd and 

497 0 ers l'c.\cetcd. The Clfl,lills SoctlOIl nllowcd 13,0;)1 abatement, 

l'ufund, find nncolket.ible claims, olliountinrr to :i:i16,Of,,),60I),90, during 

the Toor and rejected 3,447 abakment, "refund, !lnd uncollectible 

claims, _amounti.ng to $;'),115,685.51. On July 1 there were pending 

8,728 abatemcnt, refund, und IlllroUcetible dllirns, involving 11ssessments of $20,415,129.~~. At t,hc beginning of the fiscal yellr 21,372 

cases were pending.. During- tlw yeaI' 98,34!l new eo.ses were l'Iw.(\in~d,

5J ,388 euscs were c.los,~d t.4,..hoth eivil and crirnlllulliability, lel1\'ing 

68,333 open cases m the ides ;JULlI) .'10, 1921. 

,pnOHJllTnOX FIELD l"Onm,;, 

Th() prohibition field organi~ation wut! eontinned nnder the geneJ'll1
 

scheme of organization indicut.ed in thp lllSt. reptlrt-: thut is, it. WUt;
 

composed) of ~w.o.classes of supcr\isory omee-rs,. ~1~)Wn a.s Snper,-jsin~
 

Fedeml 1 rohdJjtlO1l Agents and- Federul ProhibItlOn DIrectors, each
 

such officer' having a force of employees oper'lting uuder his immediate
 

control.
 I
 

Eo.ch supervisinO" aO"ent WfiS in r;.hnl'''e 01 :111 udministratiYe unit. ,_ "d 0 0 "( I . °d I . ' lUlOwn as a epnrt,ment tIC Ylll'IDIlS ep<1Ltment,s JCmg composed 

of from one Lo in'e Stat,es). It was his duty to detect lind suppress 

violations of the prohibit-ion laws llnd t.o prosecut,(1 violators. Under 

ellch supcrYising o~n t, wa;; lJ, mohile policin~ forr;e (:PInposed of 

officers known flS "Jiedcml pL'Ohibition agent.s.' On ,1une 30 t,here 

were 12 reD"Ulllr cleptutmcnts in t.he Uuit.ed Stutes flnd in addition 

an Acting Supervisin~ ~'edcral Prohibit.ion Agent ead) for Hawaii 

and Porto Rico. Under these nnit.s t.here WllS u. tot:)! force on .June 

30 of 608 Fedel'lll r.rohihiti(lll agents ant! 14!l oHice employees. 

Tlle permissive 'ent.ures of the Nat-ionnl Prohihition Act. were lldministered by Federal Prohibition Directors, t.here being one such 

offieer for each State und for Hawuii and Porto Rico, Theil' sub­ , OL'diullte field officers were known as Fedeml Prohibition Inspectors, 

On .Julle 30 there were 162 sneh ofliecrs and tt t.otal of 335 clerks in 

the directors' offices. . OpeL'fl.ting under t.he immedillte direction of t.he Assistllnt Prohibition Commissioner was n smiul foree of meu, known as Assistnnt 

Field Supervisors, highly trained in ndministl'll,tion aud organizat,-ioll 

\vork, whose dut,y it, wus to assist the SupenisillO" Fedel'll.l Prohibit.ion 

Agents llnd the' ]i'edeml Prohibition Dlreetors~ On June 30 t.hHfc 

were 13 such officers, Hnd eneh hlld from five 1.0 eight. Stat,es in his 

territory. • 

Under the act of Congress of Mllrch 6, 1920, wnrehollse agents were 

stationed ut honded wflrehouses t.hroughout. the Unitcd States, tho 

dUl,y of such offiecL's bcina to gUllr(l stored spirits, A number of such 

officers wr.rr. Ili;;signed t~mporarily t,o breweries '1Vhieh have bem} sci~.cJ for vioIlltions of HIe internal-rcYenllo and prohibition laws, 

On June 30 thero were 31G sueh ollicers in the sel'viee. 

REPORT OF COMMISSIOXlm OF INTElll'i'AL nEV.I-~NUE. 29
 

NATICOTIO FIELD FORCE, 

Notwithst.anding tIle sm,lll force of nurcotic inspee1.ors fllld agents 

'llssigned to the eIlforcHffient of the Hllrrison Ni\rcot-ic Act during 

the yeur, results obtllined hllve been extremely grutifying. 

Through the medium of monthly returns, of Importers, ffiunnfae­


t,Ul'C-rs. producers, and wholesale deulers, required by section 1006
 

of the Revenue Act of 1918, _1111 transactions b~!ween regist,('..red per­


SOliS ure under propel' surveJilllJlr;e, und by t,hIS me,lllS llllJnlJfacturc
 

of and deoling III narcot.ics hOTe hppn pffectively eont.rolled. lllieit
 

truffic by nonregistered defilers, dne in lurge measure to smuggled
 

dn!""s, r;ontinues os 11 great. menace,
 

1'he courts have shown in their deeisions inr;rellsed imraticnee with 

these viollltOrs, each decision seemingLy D"oing n step fnrth(Jl' in assist:­

ing the llurelln ·in the proper f'Jlfot'ec~cnt of the law. In severo} 

instances physicians eom,jeted ,of eommel'ciillizing in nllrr;ot.ir; drugs 

have hiHl their licensps to pri1ctice medicine revoked und arc seJ'\,jng 

,hellvy prison spnlpnces. One ,":"us.given a scntence of 15 years, find 

t.wo ot.hers 9 lind 10 ypars, respeetI,ely. 

The m,ltter of cont.rolling internationul tmffil; in opium nnd eocaine
 

Wl1S aidl,d bv joint regulations agreed upon by tlw Secretary of St.ate,'
 

SeeretlilT or Trellsury, und Seeretllry of Commerce, under section 6
 

of the llet. approvod Jllnuary 7, t914. The· reguillt.ious limit. t.he
 

exportat.ion of opinm and cOClline find any snit;; del'ivfltivl', or prepa­


mtions of either, only to those countries which hu,e laws regulating
 

Ute hundling of nOl'eotic drugs, ,)TId in addit.ion the exportation is
 

permitt.ed only upon proppr ce-rtiticut.ion as to the l}ualifieutions' of
 

the purchaser.
 

Results obfained from closing 44 Qareotie clinics formerly operatpd 

in the United Stlltes h:lve been mllst gratifying. This fiction h,lS hppn 

indorsed by th~ high list lUedienl unthorities. The elosirlg of these 

clinics, which were found t.o he ,\ ruenace to societ.y us a. means of 

perppt,uut-ing llddiction rllthcI' t.hun rolieving the. sitIH1tion, tlgllin 

directs utJention to t.he nrgent necessity for the enactment. of 'lOme 

mf'.UsUJ'p wlwreby 11 syst.emat-ie study llnd treutJnent of addiction by 

the Ff'.Jeral Government can be put in to effect-. 

PEnMIT DIVJSTO,~.

Thl:l Permit Division WflS ercfiterl nnder flU order of Oct,ober 19,
 

1920, by dividing the Division of Tcehnolo~y into thc Permit Division
 

llud t.he 1ndustrial Alcohol llnd ChemiCl1l Di\·ision. The folloVi'ing
 

functions wcre assigned to t,lll' P()rmit Division;
 

The issuiJ,uee or JJl:rmits for use of intoxicating liquor nnder t.he 

Nationul Prohibition Aet, indnding the importation itnd exporti1tion 

of the same (t.he/Jivision docs not Issue permits to trCInsport liqnor 

01' to prescribe jil]1Jor); the passing upon all nonLeveTll"'e bonds 

submitted in support of nouhevemgc permits nuuer the ~fJt.i(lulll

Pl'ohihition Aet t.o aSCert.llin whethHr bouds i1l'C properly exeeuteJ; 

the renewal of nIl nonbevemge permits which hiwe been ollbt.llndinO" 

for (lno year; estnhlisbing st.andllrds for rnedieinnl prepfll'lltion~

tnilet. prepllrations, und extracts.. . . _. : 

DlInng theeal'lypfJ,rtof 1921 phoTmoclS~ from the PerIDltDlvlSLOn 

were sent, into the field, i\ccornphnied hy inlcrnul-re"cnno agents, 
30 nEPOllT 01" UOMl\USSJONEll U}' IKTERXAL llEVEXUE. 

t,o make speeinl iuvest,igat,ions of manufaeturing firlUs t,o determine 

whether t,hey should be illlowed to cont,inue under permits previously 

issued. These investigl1t.ions eo\"ored a period ()f six- months and 

diseloseu numerous yiOlat,ions of t,he NaLionnl Prohibit,ion Act. The 

violat,ors Wl)re required to pay hel1vy penaHies, or entirely restrained 

from opemt,illg under Federal permit,s. 

Two hundred o.nd forty-six permit,t,ees' premises were exnmined, 

which resulted in the revoeat,ion of 17.5 permits. Penalties and 

a;3sessmeut,s Ilg!linst, these permit,t,ees amountell t,o $10,592,000. 

Compromise oHers were made and llccept,ed in the ilmount, of 3350,000. 

There llre milny compromise offers u,Don which fin.II uction hlls not, 

been takeu, acceptance of which will result in 0. considerable umount, 

-of money beiug puid t,o the Governmen"t: , The following table shows t,he Ilumber and clllsses of permiLs 

issuell during t,he' fiscfll ~ear;

Roncwak t'ew,

A_PCrnlll.S,tomallUl3cturo . __ , . 159 ". B_Permits, whol<",nl. Llrug~i'L", bonded war~hous"s, rrc<: \I ,,,dlOll"eS, storage
 wnrf'llOuscs _._.__ __ _
 2H nl)(1 

r~l'~rmit", to transport,issued and rene,,-cj by di,neto,,_ .~,().'i8 •••.••- :).3 , D_P<ltmits, toimport a",1 use__ . , tl5 F_Permils,toe.'I:]Jorl '__ __ . __ .... E-I'crmiI8, to import and sell. . W m , G~Pennit';toexportand'cll ._._. :JU 

H -l'ennito, to u,e (Intoxicating liquors for mannfacturing purl'oses) _ 22,\11~ 16,617 

.I_Pe-rmits, to usoand sell. .... _ ._. ., _ __. . . 5,M5 IU,2-", 

J-l'ermits, to prescribe, i,,,,e(1 and re"ewe<) by direcrors . ... _.... 3G,&W ....­

K-P~;~:-;:f~nt~t~'~~~~~~.t~l.r~.~?~.~.':!: ~.~~_ :~_p:~.u"" inl.m:im,liTl~ liquor fnr con­ ,m 6liC. 

L-l'ermlts, [0 operate de."l.looholiililg plants....... . .... ro, , lo!_l'erm~ls,toscll na,-ori"g e",trads. _": :._ .... "' 

" ~, };-Pcnn'(8, to procure alcoholic prcpllralw,..,_ _ ..... O-Permits, to r"otil,-. __ . . _ :- _. _. _ P_I'el'lnit." to proouce mash lor the purpo," of Jlroducm~ yea"l alief wbwlL ", rcoidu" j, (0 be destroyed..... . _.. _ .. ............,
 

p~ruut" revoked and w<:alleol _ ---_ ~:~~ n·e"ewul al'I,lieaUons digapproyoo New appliml,ioll" di'approveol . 1 025 

Pcrmil.< ""Heeled . __ . . 1;4W 

AcLIY" pcrmi\s i,<IIcd in WashingIon, D_, I;,. 80,;,aa 

TOlal oLlt'taJldin~ p"rmll', ___ , ••.•• I2'.!,4ti incI",Iillg l~lOS" isollml by direcl,or•. _ 

INDUSTTI,IAL ALOOHOL AND CnBMICAL DIVISION. 

This division was orgnnized Oetoher Hi, 1020, taking over a portion of the work formerly 'ldminist.ered by t,be Division of Technology. 

':I'he division l:onduds the clwmic;,,! wOl·k -[or t.hn Bureau of Int,erilld 

Hevenue ilnd administers the mdustrial aleohol provisions of Title 111 

oJ toll(J Natiolla) Prohibition Ad. It, al,:;o administers eert,ilin work 

in cOllucction wit.h disWled spirit,s undor internal-revenue laws, sueh 

as tlte control of distilleries, bonded warehouses, sh;>rekeeper-ga.ugers' 

us,,;ignlllents, and other miscellaneous ddl"ils. 

The work of the division is carried on in two sections-t,he Chemi­ CIt! Seet.ion and I nrlustrifll AIcohol SecLion. The work of eneh during the veur may be described a,:; follows: 

Gliem1.fXlI Sechon.-Braueh laboratories were est,ablished at Chicugo, Ill., LitUe Hock, Ark., and S'an Fl'llncisco, Calif. A cooper­ tl>l~bve arrangement was pe.Jfeeted with the Depart.ment of Agriculture whereby internal-l'e\'enue chemists could be st,nJ.ioned in eer1,\
 

REPORT OF COMMISSlOKER OF INTEllNAL REVBNUE. 31 

, tain of the food ilnd ~ru~ .iJl~pection labomt,ories at, points whe~e it, 

WilS not deemed advlSl1ble, for reasons of economy, to inst,all sepamt,c int,erna.l-nwenue lil.bol'i1tol'ies. Under t.l1is arrangement, chelllist,s are now st,atloned in tlle food luborfl.tories at," Buffalo, N. Y., 

Minnettpolis, Minn., tlIltl Denver, Colo. 

The general I1nul,Yticul \vork ineident,itl t,o the 11dministration of 

the Nat,ional Prohibition Act has inerel1setl materially. It has 

heen found to be in the interest of eeonomy and a, more effective 

enforcement of the lllW t,o proyille for the J?erformunee otil- sub,:;t,antia.l pad of chemieal work at, points outside of ~Washi.ngton.. Cer7" 

tain classes of work, -however, ilre handled exclusively m the ",Yashin(~ton laboratory,' where, for reilsons of udminist,mt,ion, it is neces­ sn~y to lmve the work penOlmed at 11 eentI'i).1 point. 

A tot,ul of _38,474 samples w.ere analyzed by the Washington and 

braneh hthorn.tor.ies during Ute fiscal yellr, an inercllse of 13,.180 

silmples over Ute previous year. These samples eOlllprisc<1 hut,ter, 

oleomargarine, fats and oils, nareotie drugs, fermented bcvemges" 

distilled spirits, denat,ured alcohol, medicinal preparations, etc. 

Close l'ettt.ionship between the Jaborat-ories lind t,be enforcement, 

of various inteI'lwl-rovenue la,ws is shown by t,he fact th'lt, t,he chemists in the .'Vnshington and field laboratories spent 994 days, as 

wit,nesses, in 'Yilrious Federal eourts. 

During t,he last, ,:;ix months there wus Ii ltlrge increase in lubomtory work in connection with t,he administ,rat,ion of tJ1e denllt,ured 

ulcohollaws. 

Indl1sfl'·ial Alcohol Secl'ion.-Dnring the year 70 industrinl alcohol 

pbnt,s, 76 bonded warehonses, and 65 denat,uring plants qutllified for 

t,he produdion, stomge, and denat,uration of alcohol nnder Title III 

of the Nat,ional Prohibition Act.. 1\vo ~l'flin distilleries, t,wo wm 

distilleries, and 20 fruit- di~til1erles qnalified for the pruduetion of 

dist,illed spirit,s ot,her thlln illeohol for nonbeverage purposes. . Under Ti lIe III of t,he Nat,ional Prohihition Ad, t,]1e use of nIcohol 

free of tax was ext.ended, wit,h 0. eonsequent, increase in the number 

of permit.s issued. The following st,u.t,ement, shows the number of 

permits issued for the..w:it,hdmwnJ ?f. t~kohol :free .of t,ax hy tllC United 

Stiltes, Stutes, lllumClpal suhdlvlslOns, hOSplt-ills, eolle'~es, and 

seient,ifie In.bomtories during eaeh of the iiscnl ~yeal"s 1920 il~Hl1921:

Uu(lcr 'coS, 3297 und 'HM, B.. S .. Ullder ll.egLlIul.!alls !>:o_ til_ ...... -..... 

11m 1m 

~I ~,~ -:o~

AIl out,st,anding permi,ts ISS lied nnder section 3297, Revised StILtutes, will, in due course, 1m replaced by permits issued under t,he 

Nut,ionul Prohibit,ion Act-. Permits now issued under section 3464, 

Rev.ised St.at,ntes, will also be replaced by permits issued under t,he 

NflLlOnul Prohibition Aet., so far as they relate t,o alcohol. 

Tho number of bonded manuheLurers using speei,tlly denut,ured 

uleohol'inereused from 1',395 for t,he previous year Lo 1,76l. 

Subsequent to December 22, 1920, when Treasury Decision No. 

31Ou, providing for speeiill classifieat,iou of dealers in und lllilllU­
32 nEPORT Of" COl\IM:ISSIOl'H':k OF IKTERKAL llEVEKUE.' 

f;)~Lurcrs using nonbevemge tax-paid 1Ileohoi WIlS is.'>ur.d, 498 appliell Lions for the 90 unys' permit provided for lly t]1is lJ:bl:>lll'y deeiSlOn 

were nppl'oYcd. , The niunhel' of storekeeper-gaugers assigned to .distillery honded 

wlll'chouses, general b'lIlded warehouse", and speelill bondel} wllrehouses deel'enseu during tbe yeal". DUG to the gmdllul I'cdueLion of 

spirits in st{Jrl1,~e, the use of !L number,of dis:.alcry bonded Wtl.l'cllOllS~S,

uenera! handed warehouses, fmd spocml bonded wllrehouse!? was dlS­

~ontinued in whole or in part. 

DIYlSJO;>( OF AUDIT AND STATISTIC';;, 

The Division of Audit and Stl1tisties was charged \vit.h the prepal'a~

tion of assessment lio'lLs und aecounting In<.:onuection therewIth:, also 

the exuminat,ion 'and audit of rehirns and aceounts relating to 

distill~rics; g(JIwral and speeial bonded wareh01!ses; indus.trial and 

denatured uleohol pllUlts; dealers m und IDimufucturers u"m~ denatured alcohol, wineries, brcwerLc:>, dealcoholii:jllg p];1nts; liquor disj

w.nsed on phJTsicians' prescriptions; ,viues for sacramental purposes; 

iquors used III rrHlnufl1ctming ,md eompounding; liquors reeeiverl 

by physieiuns, hospitals, ete.; and narcotics. ' 

Dist·illed spirit..\·.-Dming the :fiscal Far ended June 30, 1D21, there 

w('re produced from materials of-her than frui~ 86,365,G58.4 ~toxJ.1ble

gallons of dis~illed spirits, a decrease of 1:3,250,] 33.G gullons eompared 

with the quautity produced during the preeeding :fiscal yual'. 

Of this amount of spirits there were removed from handed warehouse.;:; on paymeut of tux 34,993,15.4.G taxabl~ gullops, iUl ineren.s~ of 

6,772,245 gallons from the quunt.lt.y tnx paJd dnrmg the preceding 

fiscal year. . 

The qmmtiLy of spirits rema.iuing in distillery aud geneml bondcd 

warchonses find industrial alcohol bOllded warehouses undcr Title ltl 

of the Nationnl Prohibit.ion Aet fit the close of the fiscol year 1{I21 \\"lS 

49,890.853.2 t,axil.ble gulloIlS, 0 deerease of 5,9n,S\J2 gaUollS from' 

the quantity (55,803,74.5.2 gallons) in bond at the elo,;;e of the prc­

(;e(Jing fisea yenr. 

. 1'~e quantit,ie~ of distilled spi.ritsJ'roduced, wit.hdra.wn, und.remuinmg Hl bowl dUl'lnR the yellrs eude Jllll() 30, 1911 to 1921, are sumIDlJ,rii:ed in the following !>tatemellt: 

Produc",L Wil.1ldrawll, I[lel1'cioillg in Fisoal ycars, fax pcid. \\·\\r"h~",c.

Taxable ~allOll"1 Ton"l' galla",,_ TamblouaI1o",. 

1911 •• IQI2_ -----, m:IT~:~;lt lii:n·j:Y~U ~UL'a,{~:~ JlI.1_ 185,353,3&. I 14U, ~'J, 42.[. 8 276,7&1, o,w. D laIL .. _ _ 174. Bll,U45. U 1:lIl,~69,75~.6 282,036,460.2 

191.; ... 1~;2.13-1 152.2 121,4~, 325.0 z;-,\66S,:>l1.3 

1916_ . ~~~, 1'4: 931. S 133, (12,": OOg. 4 232,~0~. ~7S. 3 

1917 . '?77,"~1,366.6 WO.7~O,2m~ 1\ll,83~,Gb'2.6

\73,-176,473.7 ~7,78i,-"2.1.5 15.j,W'J,'l{>-\.Ii 

1919 .. 191B .. 93, ~76, U5. 3 Sl, .'i9.\ u'l6. 5 12,3">5,15\.1 ,~. 99,fj\5.792.0 2S,~,\IOO.6 _';.,,563,74:;.2 l!l:!l _ I &~,~6,,,G:':;.~ 31,9ro,15-l.G 4~,S90,s.:;:).2

"----------'-~----'-------'--

Denatured alcohol.-DnrinR the fiscal year. 1921 thcre were withdrawn from bond, frec of tIL", for denatllr!l.tlOrl, 38,8]2,138.7 proof 

I"· 

I 

·REfOJlT OF 'COMMISSIONER OF INTER,NAL REVENUE. ,33 I 

gallons of aleohol Rnd rum, again"st ·45,640,948 proof gallons withdrawn for this purposcduring the prcvious year. The following staLement shows th8 quantity of spirits withdrawn for denil.tura[.)on and 

the qUlllltity of denatured alcohol produced during each fiseal year 

sincn the enactment of the denatured alcohollaw of J.une 7, 1906: 

"­

D.ualurud alcohol prOOuco(!. Ethyl alcohol D~. wlth<\'awn fOO' .Fj....:::aI. }..........
 lUI'illg den.~tumtiou pla.uls. (proof gallons). Completcly 51'''''1B.1ly I Tot~1 (wine j:oJl<U1sj. (winQgollon"). (wtne~o.UO!lS)~

• 11ll7. .... :I, 0Il4, W,o. e 1,:197,851.15 382, 41 .... 1~ 1, 'mI, 216. Ui u.,~ ._ ........
 6, lifO. 331. 2 1, 812, 122. 38 I, filii, J~'II. a·~ 3, 321, '51. T.l llm_ .. _ -.......
 7,1l67,7M.4 2,370. sao. 70 2,1.8S,~ill.l~ i.556,.418.85 iQIO_. _ ........... " 10, /ioJ."i. ~70. 7 :I, 076, 92l.. 55 3, OO't. 1m..\oS 3, 079, 0'l1. 10 

]gil -...... ... " " 1l,lI82, BlI7.9 3,374,019.92 3,~,loo.'iI'I 6,B81.12'J.&1 

19\2. ..........
 " I:I, %0. Ilffi- 8 '1. 161, 268. 56 :I, U.13, '1lG. ... I>, 515. 00 1~13 _.. ___ .... ...... 21 16, 953, 55:!. 8 } 223, Z40. 78 4,,;0,, it7. 16 9, sal, 558. M 1914. " 11,811,078.~ ,211,1211_1;1; 5,191,MII.ro 10,IDI.,975.59 

1915 ......... 25, Ul, 71~. 8 1i,:lIJ8, t>I6.116 Ii,::f. 821.81 l:I, ll8l.l, 4GB. 77

« 19i6. _ ........
 '&I, S32, 2.'>3.1 7,8,1,6';2.82 38, ,1&1.56 16, 576. 106. '.18 

191, ....... ....
 !13, 762, 422_ 7 II), SUIl, '01\9. 34 (5, 170, fj'8. 2\1 ss, G'~. W7. 63 1918_ ... - ....­ llO,64.i.722.8 10,J:!:>l,4M_GI 39, f>H,561. 'B 50.161,.015.00 1919 ....... ......
 "•., £ll).399, 308. 9 ~, Q76, 13l. 62 -28. 294. 218. 117 3.\ nl), 939. 1;9 ,~. .. __ ._ .. -. ------_._. H,(\40.II-l~·~ll:I,~28.4Q"~.9'iI 15,~,1I-l7.18 .'l!\ltI6,3.S0.17 

"' 1921 ...... ------- .........
 " 3~, 81l, 13S. i 12,392, 590. 02 0, 9\10:" 220. tlO 22, 3BIl, SH. 92

I I 

Narcotic8.--St.a[.ist,ies secured from monthly narcotic roturns 

rendered .by import,ers and manufactUl'ers show that a total of 

$~3J547, at the rate of 1 cent per ('unce, was paid upon nll,rcolic drugs and preparations imported into the Umted States and 

_removed from customs custody dIlTing the past fiscal year. A total 

of 5,329.92;j ounces of pure narcotic drup's was contained in this 

quantity: (For dctailed statistics relative to .imports by classes and 

countries see p. 120.) RctUl"ns rcndcred by manufactU1'e~show th~t

a total of 1,839,876 ounces of narcotlc drugs was illvolved ill 

drugs andlrepal'tltions manufactured and sold during' the yeur within 

the Unite Stllt,es, npon which a total of $82,736.26, at the samo 

rate, Was paid liS stamp ttlX. (For statisties by classes and Stllt-eS 

?f drugs manufactured and sold see p. 122.) Returns rendered :by 

lmporters, manufacturers, and wholesale dealers show that a total 

of 34,]20.95 was paid upon narcotic drugs aDQ.,J;prepal"ations exporte~ from the United St:ates during ,the yellr,-,:m:ol ~ing. ll, total 

of 27,DOl ounces of narcotic drugs. (For figuD;S mdlCatmg the 

clllSSCS and eountries for exports see p. 120.) " .... . These monthly returns embody reports of 011 soles of taxable 

nllrcotic drugs made to all r~istered persons. By examininp' these 

reports the Burcau is enablea bet,t,er to control the general tr~c in 

narcoties. Not only have many instances of addibional special and 

8tamp ta.x liability been uncovered, hut also haeit been possible to 

apprehend illegitimate purchll.'lers. , 

The collections under the Harrison Narcotic. Law for the fiseal 

yellr 1921 were $1,170,291.32, a decrease of S343,628.18 over the 

collections of the prevLous yellr, which were 51,513,919.50. . During the year 649 persons were registered _under the act. as 

unporters ond manufacturers, 2,948 e.g wholesnle dealeI'S,47,233 as 

retail dealers, 160,906 as practritioncrs, und 83,391 as dealers in 

and manufacturers of untaxed nareotic preparations, including regis0038'1°-_21----------8 
34 ,REPORT OF COMMISSIONER 0:1" INTERNAL REVENUE. 

t,rantB not, required to po.y special tux hy reason of paying allother tax 

under the act, or 0. totlll of 295,127 ragistruots. (1< or reglstratiolls by 

States see p. 120.) 

At the begiruling of the year 721 violut.ions 0!- tho net 'were 

pending against pCll'SOnS not entitled to registrutioll under the t/lW 

and a. total of 2,707 violations agninst such persons was reported 

dUl'ip..g the year. At the beginning of tbo year -9~3 violations of 

the law were pending uguinst registerell persons. DUl'ing the yeur 

penalties, imposed by section 3I7l} of the Itevised StIlt-utes, as 

amended, Wffi"e assessed agninst 37,189 registered persons on l1eeount 

of failure to regi.'lter nnd po.y.special tax us reqUIred under t.he act., 

and 1,307 violations of the law were reported during the yeur which 

involved othor charges of "'reater signiheu.llce. Accordingly, a total 

of 3,428 violn,tions accrued d1ll'i.n.~ the yellr u.gainst uuregistered 

persons and 39,44V violations of nlY kinds agu.inst registered porsons. 

Of the unregist{!red persons charged Wlth violations of the law 

1,328 wrrre convicted, 109 were acquitted, 18 submitted acceptable 

oilers in compromise of their liubibty, 268 cuses were dropped, and 

1,705 cases were pending at the dose or the yoar. Of the eases 

aecTuing against registered persons, colleetion of speeifie penility 

was :madc in 37,18~l cuses, 255 persons .w~ro convH·.te~, '10 wm:e 

acqUItted, 286 submItted acceptnble offers III comproDllse of theIr 

liability,328 cll.5es were dropped, and 1,381 CllSe-i> ,yere ponding o.t 

the close of the yell.r. (For statistics by States relative to yiolfltlOns 

see p. 124.) . Special ta.xcs and penalties amounting to .'$37,6gG.33 were assessed 

durIng the yoar, and miscellaneous collections under the IlCt, including [) per cent penalties, intcrest, offers in eompromise, fines, etc., 

amounted to 5262,775.55. 

At the beginnillg of the yeur 240 cu:>es of vio11ltions of the act 

of JamHlry.17, 1914, regulo.ting the mfinufacture.of sm\Jking opium, 

were pendmg and 286'eas.es werc reported dunug tho year, or a 

total of 526 vlolations. During the ycar 109 persons wm'o eonvicted, 19 were ucquitted, compromises wcre u.ceepted in 3 ell.o>es, 

$6 casC8 were dropped, and 30g violo.tions were p-eJlding at the close 

of the flo-cal year. 

A total of· 3-;1,069 ounees of narcotie drugs and preparations 

came into the pOi:lsession of the Bureoll durin'" the .year through the 

enforcement of tbo narcotic lows. (For detalfed "tatistics by classes 

and Stp.tes see p. 127.) . L'U]uor lox (()llections.-Collections under penalty provisions of the 

National Prohibition Act for t.he fucol year 1921, ineluding to.xes, 

offers in compromise, costs, fine"" etc., amount,cd to $2,152,3~7.45.

Fermented ligu,vr and cereal bcveragc15.-Under regulations Issued 

pursuant to the Nu.tiollal Prohibition Ado, broweries rno,y opel'lltc for 

tbe production of fermented liquor contu.ining one-half of 1 per c~n.t.

or more of alcohol by volume. The qualification of breweries for 

such operations is authorized, however, oo1:r ~n ca.ses where ~he.liqu.or

is to be produced for rcmoval to u dcalcohohzIll(1' pllloUt or au mdnstrral 

alcohol plnnt for the purpose of having tile alcoholic content cxtructeo. 

"therefrom. Si.x sneh breweries quulified during tbe fiseal yeur. 

Liquids containing one-huIf of 1 pel' eent or more of alcohol by volume may be produced by !:.he process by which heer, ale, porter, or , 

REPORT OF COMMISSIONER OF INTERNAL RF.YENUE. 35 

wine is produced ot dealcoholizing plonts, but before removal from 

the premises the. alcoholic: content thereof must be reduced to less 

tho.n one-hulf of 1 per cent of aleohol by volume, except that 5uch 

liquids. ll~ay he removed without sl:l~ to an industrinlolcohol plant, 

fruit dIstIll en.. or another dealeohohzlng plnnt for the pm/Jose of havinO" the u1eoilOl extl'l1eted thcrefrom. During the fisell yeur there 

w~re 454 dealcoholizing plants iu operution, ]0 iudnstrl.u.! Illcohol 

rln,nb which received fermented li{"~uor [or t,he pUlyose of ex[,raeting 

the oleohol therefrom, llnd one frUlt disbillery whICh received wines 

for such purpose. . 

The qUlllltity of liquids containing oue-hn!f of ] per cent ot' more 

of nleohol by volume produced ut hrewcries llnd deoleoholizing plants 

rluring the. year lwgr~gated 103,~4G,763 gulioHs, cornptued with 

286,HHI,nSO gullons Jurmg t,he' preVIOUS ve;lr. The flllUntlty of cereal 

beyel'll'Tes containing less than one-hu.lf of 1 per cent 01' ukohol by 

volum; produced I'll. the illdustrial alcohol Jlllnts, dea1r:uholizing 

pi:mts, und fruit distillery, mentioned above, Ul'ing the year llggregat,ed 

Wines 

285,82.5,830 

rmd cord,t-als.-Revenue 

g'u\hms. 

from tuxes on Wlncs 

.' 

and eordIllls 

duriug the fisclfl yeur 1\)21 amounted t? $2,001,779.87, eompared with 

$4,0l7,596.82m 1920, $10,521,609.14 III 1019, $f),124,368..,)G in 1918, 

!1lld $5,164,075.03 in ID17. The total prodnction {lmollI1ted to 

19,';51,595.26 galluns for the fiscal renr ended JUlie 30, 1921. On 

June 30, 1\l21, there were 27 ,G04,898, iG guUo.ns of wine on hand, eompared wibh 17,677,370.49 gallons on hand June 30,1920. 

PERSO!o.'NEL. 

The number of employees in Vvashiugton, D. C., inercased from 450 

ut the begiunillg" of the fiscal year to 503. This increase of 53 employees repres.eri"ts 148 resig1H1~ions lIud 201 appointments. 

The total pity ron of thc Prohibition Unit on June 30, 1921, was 

$77G,900, au mcreuse of :592,340 over the PllY roll on .July 1, 1920. 

SOLIcrrOR OF INTERNAL REVENUE. . The work of the Solicitor's ·offiee embruces the whole field of 

Fedel'ul taxution and may be summlu'ized as cnses in suit (eriminal 

and civil); ineome aud profits tax C~lses from tbo InCOlUl:l Tax Unit; 

memol'l1ndo from the Committee on Appeals and Review; estate; 

e,lp'ital-stock find child-labor t.ax questIOns; documentary, public 

uLItities, insurance, sales, occupational, boverage, luxury, tobacco, 

oleom'll'guriue, ond special taxes; the moro important prohibit.ion 

questions; distillod spirits uud narcotics; accounts, suppli~s, equipment, lease,;, et,c.; mutters rcfp.rred by the Commissioncr; and the 

eon:;idorll.tion, prepar;"1tiou, und l'ln'ision of Tl'eltsury Decisions, 'and 

llf regulations, mimeographs, and othet· formul compilations. 

CONI"J':ItENCE COMJI[lTIEE. 

The conference commit,tec, orguuized in May, 1920, has eontinucd 

to function with murked s.ueeess. It is composed of the assi.stu.nt. 

solicitor, us chairman, 'lnd the foor assist,out. solicitors in ehargc o[ 

tho severnl di visions. 

Ii 

I

:! 

II: " 

I 
37 

36 REPORT O}' COMMISSIONER OF INTERKAL REVENUE. "


LEGISLATION. 

The Solicitor's office hIlS ossisted the economie advisor, office of the 

Commissioner of Internal Revenne, in the fTurning of proposed new 

tnx legislation. 

INTERPRETATIVE DIVISION I. 

The work of Interpretative Division I may be separated into three 

genpral classes. 'l'he first embraces the prepuration and revision of 

regulations llnd Treasury decisions rdating to income, excess~profits,

Rnd estULe taxes; the secon,d comprises the preparation of la.w opinions, 

Solicitor's opinions, und informal memorunda, and 11 review of such 

recommendations llJld memoranda of "he Committee on Apptmls und 

Review us ll1'e snbmitted to the Solicitor, lind of letters ju'epul'ed by 

the Income Tax Unit and Estate Tax Division in which information 

is fnrnisbed to taxpayers with respect to income, excess-profits, and 

e!jtate-tax returns; the third relatcs to suggestions aud technical 

assistance in the drafting of eontemplated revenue legislo.tion. The 

Weekly Bulletin of Income Tax Rulings is suhmitted to this division 

for review and approval. 

The most extensive work undertulwn during the yeur in connection with regnlations was the ,editing Ilnd :revismg of Re~ulations 45. 

As a rosul t of the deeisions in Goodrich v. EdwarGJ3 und Brewster v. 

Wah'h, 24 articles of Regnlations 45 (1920 edition) have been the 

snbject of amendment in order to incorpomte therein the rule announced in those cases for the computation of gains nnd losses in elise 

of property acquired before March 1, 1913 and sold or disposed of 

snbseqnent thereto. 

Extended :researehes have been made with :relation to thc following: CommnnitYjroj>tJrty laws and their rclation to the income of 

sponses domicile in Stn'tes having sueh laws; the preparation of a 

special bnlletin for the guidllJlce of insurance companies in makin(7 

returns and of the Bureau in nnditing them; the OOlTeet a.pplication 01 

the exemption provisions reluting to buildin,!! and lonn associations 

and the promulgation of a Treasury decision' with respect theretoi 

the proper treatment, from the stllllapoint both of the employce and 

the corporation, of stock in the corpomtion giYen to employees as 11 

bonns; the application of the decision in thc case of E1:l5ner v. Ma.comber to vnrions -problems arising in eomwction with stock dividends; 

the differentiatIOn of trusts ana associations in the light of the case 

of Crocker v. Malley for the purposes of tbe revenue la\vs; the determination of the date of the reolization of income wherc the income is 

earned in one year but actuallv received in a subsequent yoari the 

rellliza.tion of taxahle income when stock or securities al'e exehauged 

for other stock or securities in connection wit'h a reorganization, eon~

··solidatipn, or men:rer of a corporation; the effect of trusts and trust 

instruments uponOthe, tax liability of the trust as II.ll entity, the 

cestui que trust, nnd the reuwinderman thereunder; the distinction 

he tween a resident nlien and a nonresident alien, and bet'ween domestic, foreign, 1I.ll?- resident e.orpora(j~ns, .cor income-tax ,purposes; 

what constitute rc!l[TlOUS, Chtlrltablc, s81entliic, and educatIOnal purposes in determining exemption of corporations; and the determination of when gifts are in contemplation of death or are made to take 

RE1'6~T OF CQ"M:MISSIO:N"ER OF INTERNAL REVENUE. 

effect in possession or (mjoyment at or after death for estate-tax 

purposes. 

INTERPRJ<:TAT'IVE DIVISION II, 

Interpretative Division 11 pusses on oll questions ansmg nnder 

the transportation, insurancc, and exeisc-tnx laws generally, including 

soles, tobaccC!, special tax, admis~ions a.nd d?e.s, beyeruges, sta.mp 

tllXes, and chIld labor, and deals Wlth the admm.lstl'll,l:J.ve and'general 

provisions of the low. This division also passes on compromise Co.ses 

of every nature, find claims for aba.tement and refund where the 

aIIlouni imTolved is $5,000 or more. 

During thc yea.r this division revised and edited· Regulations 12, 

43,46,47,49,50,5'5, 5G, 57, 58, and 59. 

The number ofreal esto.te cases pending July 1, 1920, was ·26, and 

during thc fiseallear ended Ju~e 30, 1921, there were J'ecelved 51, 

IIlaking a totriJ. 0 77 cases pending June 30, 1921., In 70 cases the 

Government acqu.iJ:ed title to thc lands by purehase on sales under 

distra.int by eolleetors, in 3 by purchase on sales under execution by 

United Stu,tes marshals, llnd in 4 by judgments of forfeiture of 

United Stutes courts. 

There were no sales of realty owned by the United States during 

the ycar, a.s no accept-able offers for the 'right, title, and interest of 

the Government in o.nd to thc lands thus acquired and now claimed 

by the United States under tlle provisions of the internal-revenue laws 

have thus far been obtuinable, and the lands are not of sufficient 

value to wurrant the Bmeau in incurring any oxpense for advertising. 

Storekeeper-gauger bonds and loases of eommcreia.l quurt-el's oceup~e~ ~y field officers of the Bureau arc exumined and apprO\'ed in this 

dlVlSlOII. . 

CIVIL DIYISION. 

The Civil Division ha.s charge of the prepo.l'll,tion for trial of all 

civil internal-re\renue cases, both suits brought a$aiust eolleetors of 

the United Sta.tes to reeover taxAS eluimed to na\re heen illegally 

exacted and those in which the United StlLtes a.ppears us plamtiff 

to recover taxes tho liability to which has heen discovered too In.1;e 

for assessment. United States a.ttornoys are cbarged with responsibility for the actuul trial of these euses III comt, llUt the attorneys in 

the (,1\'i1 Division prepare the cases for trilll both as to the facts and 

tho law, sendiug to thc proper Un.ited Sta.tes nttorney in ea.ch iustance 

for use at. the trial a brief setti..n~ forth fully the grounds upon which 

tho tax has been exacted or is demauded. 

The work of this division was begun in Februa.ry, 1919, and the 

results are apparent in the rccords. In 1918 only I),bout one-third 

of the civil internal-revenue cases tried were deeided in favor of the 

?overninentj in 1919 about· one-half of sueh cases were so decided; 

m 1920 63 pOl' cent were won; and in 1921, up to July 1, 80 per eent 

of th"sc cases were won. 

Dlll'itW the year 8 eivil intern.al-l'evenue. eases were decided in the 

Court ofClaims, 73 in the United States District Courts, 26 iu the 

Circuit Courts of Appcals, n.nd 10 in the United States Supreme Court. 

Among the important rulings made by tho United States Supreme 

Court were those holding that the munitions tax was valid and wa.s 
,
 

38 REPORT OF COMMISSIONER OF INTEP.N!'L REVENUE. REPORT OF COMMISSIONER OF INTERNAL REVENUE. 89 

broadly applicablo; that gains rOll.lizedfrom the sBk of cupitul tlsscts aro 

t.ll.xo.ble income; tImt StIlle inheritance tuxes may not bo deducted 

from tho gross estnkl berom computinu the Federnl estote tox; thot 

the provislODS of law nnd tho regu!utior';'s thereunder for tbo computation of invested capital under the excess-profits Lax IllW Ilrc vnlid; 

that the CSl.nte-tllX act of 1916 is constitutionlll; nnd thllt tho law 

requiring the TIling of ll. clilim for refund us 11 necessary basis for (l. 

suit t.o recove.r I.ll:XC$ is to bo strictly construed oguinst the tllxpllycr. 

Among the importunt decisions in the Circuit Courts of ApRculs 

were t.hase holding thut the ordinll.ry llnd neccssllry expenses which 

may be deducted from tho frofits in computing the munitions tax do 

not include a pereentngc 0 the profils paid for the securing of contracts; givinO' 1\ lIOW ami much broader definition as to whut constitutes a tran~er "in eontomplntlon of death ., i bolding thut residents 

of the United States 01· citizens deri ving ulL their income from property 

in the Philippino Ishmds nre subject to the income ta.x; that theretroactive clause of tho estate-tax law of 1916 is valid; that the United 

States mn.y inquire into tho l~mount of snlnries paid by a corpora.tion 

to its oflicers whore tho saln.ries (lro deductfd from on income-tax 

.return as an item of exp(lllsei thot the entire property eonstitntinrr a 

joint estato ereu.tcd by a dceedent many years before his death is tot)be 

mcluded in tho gross estl~te for mellSurement of the Federul,cstllte 

tn.:x i thnt the intel'pretution by the lntcrnul-Revenue Bureau of what 

constitutos "cupit/~l stock" of \L c.orporotion under the o,et of August 

5, 1flon (Congress hl~yillg rcenaetcd substllntioJly the same ]n.ngnugo 

in t~ Inter nct n.fteJ' such lIltel'pretatlon by the Bureau), is eondusivo 

in Fedoral tll.x/~tioll ml~tters as ugainst u Stnte stotute defininll' 

"capitol stock." l:> 

The important rulinb"S or the United Stntl'A'i District Courts hovo 

been us follows: That the invested eapitnl provisions of tbe excessprofit.s tax law of W17 Hre valid; thll.t where on insured perSOIl transfcrs ll. policy of lire iUSurUJ1CC to n stmnger, reserving to himself the 

right to chn.nge tho beneficiary, the amount of such poncy is to be 

included jn his gross estate for thu purpnse of the Federa.l estate tax; 

that lahor perfonned by n, corpor,~tlOll, in the pl'Ocess of manufllcture 

of muuitions, 'upon ml~terinls furnished by a.nother eorporo.tion o.t a 

profit, subjects the eorporntion performing t·he work to the munitions 

tn... ; thnt the method of computing the exces5-profits tux pre.::;eribeu 

by the Bureau is. correct; that bonds issued by a corporation capitalizing on incrense in the nuue of its capital ussels and distributed us II. 

dividend to ils sLackholdcrs arc taxoble as income to the recipients; 

that the provision of Inw l-cquirinJ? the collection of the clI.pitll.l-stock 

tax in Ildvllncc is Yalidj deIinina 'association" -with reference to the 

law ta.xina II.ssocilll,ions liS corpJ'mtions; that the is:oue of. stock di.re~t to II. thirJ' purty upon the ordcr of the onc who 15 entItled to .'tiS 

subject to both the issue .und the .tmnsr~r ~ux; Il.nd that the p~ov.Ision

of thc ad .of Hnu ~tendlllg the time WIthin WhICh the COl:n.DllSS~On~r

may con~ldcr II ,dalm for refund does not extend the tlDle wltlun 

whIch sml, CUll be brought for recovery of the tuxes covered by such 

clll.im. 

On July 1, 1020,"thero were 703 civil internal-revenne cnses pending; 

520 new coscs wero roceived nlld 308 Cttses wcre closed during the 

fiscal yellr 1021, lcuving !J15 cases pending on.June 3D, 19:11. 

PEKAL IJIVIS!OK. 

Tho Penal Division is primarily concerned v:ith penoJtics, criminal 

uctious, pllrdons, pnroles, Ilnd mwurds. 

Duriug 1.he yeur many sueeessfnl criminal actions were mll.intuined 

urrainst corpomtions and indiv:iduuls in connection with (htl ovusion of 

t~es. Tho fiLtorueys of this div:ision spend considerable time in l,he 

field assisting United Stutes atLameys in the trial of crinunal aetious, 

in addition La thc preparation of iudictments, briefs, SlId momoranda 

of authorities. Additional taxes und penalties, together with fines in 

the amount of upproximateJy $15,000,000, were collected following 

dotection of fraud. 

Othor pl?n.alties pro\·i.d~d by luw arc likewise give~ consideration. 

in this dl VISiOn, und opmIOns ure prepared for the SIgnature of tho 

SolicitOl' ll1ld CommisslOncr, 

In nddition to their other duties, the ottorneys in this dinsion ho.vo 

assisted tho Committee on Enrolhnent and DishllJ'llIent in passing 

upon the qualificutiuns of upplicants to prnctiec before the Treasury 

Dopn,l·l;ment. Under the act of Congress to parole United Stu.tes prisoners Imd for 

other purposcs, upproved .Julle :l5, 1910, such prisoners beco!Jlo 

eligihle for release on parolo whcn they shnll huve servtld one-tlurd 

of tho terms of imprisonment to whieb thoy were sentenced by tbe 

eOIll-t. Eighty-four parolo Cllses ul-ising under the internal-revenue 

llnu nlltiunul prohihition laws woro rending July 1, 1920, ond 375 

cases were rec.eived during the lisca yeal". TI\O cuses disposed of 

durillg the yell.}' numhel"od 345, leaving 114 cases pending .July 1, 1921. 

]n 59 CtlSOS tho Bureou reeommcnded thu t the priwners ho givon tho 

benefit oC pm'ole; in :lGO el~ses the recommendtltion was odvcrse; in 

3u cases copies of l"eport~ received from tho investigr.ting officers 

woro tnmsmitted to the president of the boards of porole, hut no 

recommendations were submitt.ed by th.i.'> Bureuu for the reason 1hat 

the cuscs in question were not mude by its field officers. 

On July 1, uno, 24 purdon casos oTlsing under the internol-revonue 

and prohibition laws 'wore pending, find 181 such ellSCS wertl rec9ivcd 

during tbo fiseulyearj 190 ellses were disposed of during the yeur, and 

15 cusc-s ,""ere pending July 1, 192L In 29 cases tho Bureau expressed f,n·orable opimon upon the extension of Execlltive clemency 

lO the tLpplicunts, in 142 such cuses the recommenda\ion wns adverse, ~nd in H) enses no expression of opinion was submitted kl tho attorney 

III chnrge of purdolls for I,he reason that investigl\tions disclosed thut su~h CliSes did not oriJO"inato with und were not adopted by officers of 

Ilus Bureau in tho lid service. 

. Claims for reward for information reluti ve La nolations of the 

.lllternlll-reY<':nuc lll\'\'s, submitted under the prov:isions of Circular 09, ~teviscd, were presented und disposed of during tho yeur, as follows: 

Pending Jul.... ), 1920, 3; presented during Ihe fiscal year, 11; disposed 

of during the yOIII', 4; pending July 1, t921, 10.. A mujorit,y of tho 

pending ehLims um indefinito lmd incomplete, llIld tinulaction thtlrtlou 

1$ awaiting recoipt of further e.idenee. 

,
 
---

•• 

----

REPORT OF COM},nSSIO~""F:R OF I'NTER~AL REVENUE. '40' 

ADMiNISTRATIVE DIVISIOK. 

The Administrativo Division is charged with the supemsion of tho 

library, tho mails and files, tho SUppliM and equipment, personnel, 

and editorial matters arising in and affecting tho work of tho office. 

Tho support and cooparation rendered by t·his division has proved of 

benefit to at.torneys assigned to tho other divisions and has afforded 

them great assistanco in tho dispatch of mutters handied by them. 

A compilation of decisions of tho courts in int.emal-revenuecases 

during tho fiSClll yoar ended June 30, 1921, is printed on pagos 184 

to 198 of this report. . The work of tho Solicitor's oHico is practically current, dl'Spito the 

fact tha.1. it, has incronsod materially III eomparison with prior fiscal 

yoars. 

S1.I.mmo.ry ofwOrI: in. the OjJkc of 1M Solidwr of Inl.trJk'll Rr~'en'IJe,.yror endaJ June 30, 

1921. \ 

Flr'l \-' I Third TFour1h Tolal. q,,~n.or. quarter. quarter. 1 q=rl~r·1 _______1 -

2,540 2,.t:J01 ........... ~,(l,(~ S,489

...........
 I .­ '00' '"" ...........
 H. 

", - " 'U " 

" ... -....... '"
 n ...........
 " ..........
 " " ...........
 tl71

...........
 1,007 '" ....... 4,OCII " 11,261 '"
 '''' 

m ] "

"

,

, ... ~'.~~.I , , 

1This ligule repr"""m. ·\he-tolnl numbrr of cnlIootor's '\:il8Illi:1>I. OOIllPrmW"e C89"9 handieo1· (For 8Il llllllllwd l"'IWllwt of C-Ollll'romlsco hiln<1lod _ e.ccnrnpanyutg S"'lement 01 CamprllIIllSC:il.) 

Cloimlfr-r ahatement alldTefUwl. 

Rooch·oo R"",l-.-od

Kind Kind of tax In-.-oh·od. "urltlg or till< !"volvod. ,~,

'""~ ,~,

Incom~ .."d u:oos:l prollt:i.••.••••••••.•.. Es"'''' '"'' ··..············ C"r~t.ol s~ooI< ..........•..••••••••.•••...
 '" ProI~bJtion......•....••..••..•...•...•.• 11,911 " "" if:;~~~~~~~~~~~~~~: Chlldl.bor.............................. ~~t~
 

~:..~;.s·,;i'dd.i,;,;:::::::::::::::::::: "' '" Totnl••••.•.••••..••..•.••.•••••••• ..«. E:u:lse.•.•..•.•...••••••••••..•......•••• "" 

•
 

REPOB-T O~ cOMMiSSIONEk OF INTERNAL REVENUE. 41 

Campromm. 

Th" BUIT. 

eom~romillO on hand July 1, 1920..... .......•••••.......••..•...•••.• RcCOlVo<! dunng tho }"oor.........•.•...............•.•••.•. .-.. .•...•...••. 45 

65 

Towl............................................................... 110 

Rojoctcd, 42; n.coopted, 6&---invoh-ing ~2,486,4Gl.Ol.

};"O'T IS SUIT. 

,- 00 IWld Rooeh·od
 T,,,,
 T.", 0,,,",, Tot.ol of

KiDd oioompronilie. Iuly ... ~pl.ed . "",ounl.s·

1, Il12O. the ye:u-. died. -I ~'"' m, SO, ''''' Ill'll. ll£QlPl.ed. 

Otpltal-.<toek tA:<•••.••• 1,~72 ~,~4.'i 7,317 4,613 701, ~,~H "7, 1llM. oU ',",., 1l.1l:I"'W-X.··..•... ····· "1 153 2 7.'il 2 lTr 2, 131 213, 'lOO. 00 Income "'ll"............. 17,4W "
 Ill.1:116 lW: 0\5 161:~IlS 16, Til 178,UJ6 2.&59 1,:uT,6sa.OO 

&.108"'''••••.....•••••, 1,4S8 8,7\6 10, :a:w 7501 ',,", 15Q,Ii8l!.6.S

l'rQllibiUon •••.•.••••••• ',~ 6,IU 10, 17.'i <01.6 "

4,lI.1~ "" 5,41tl ~,6Q6. 73

ToW-I ............ :<-1,&11
 188,171 :lC,IlJ~ 179, iR2 18,t66 1118,'\38 12,371 2,0l7,!l61.81 

SUlTB AND PROSECUTIONS. 

Tho following ig a, stateml'.nt of int(lrnal-rov.l:'.nue' and prohibition 

casos handled by the district courts of tho Unitod Sto.tos during the 

1isc.al Y(.lar endod JuneHO, 1921. flS furnigh(ld this office hy the Depu.rt~

mont of Justico: . 

lotarWll·rovenua Prohlbltton rutlllo. .nits. 

Civil. CIVil. 

"""""'" """"""', . 

Cusos ~dlns July I, IW).........••. _•.•.........•..... _.•... _....
 ,~ M' . 2,548
 Cusos eo=C1lClld <\urtot I\>c&.l year endod June 311, 19'2\ ••• ••••• ••• 1,07t 6,0'24 ','" 2II,lIt ens... ",,,,,,Ina"'d dUrto~ """'" l>orlod. ... •... ..•...•.... .. . ...... 6,772 '," ",,," Cusos PtDdJni: 81 olalO or h...1nl>ss on J""" :>0, Ill'll.. _ .....•.. 1,~1 ',,," ',,," lO,38C '" 

STAMPS. 

During the fisc.al year 1921 thore were issued to collectors of internal 

revenue llnd tho POstmastor ~nerlll 6,078,499,642 internal-revenue 

stamps, having a total money value of $45:3,268,733.70. . 

. AJlstampg issued arc engraved and prin~d at the Bureau of ~avmg and Prmting, with the ~xc.eption of tohacco stamps imprint6d. on 

tin-foil wrappers. The printing of the lat~r is done under contract 

IlDd without eost to the Government, the contractor receiving his 

rem.uneration from the purchasers of the at.amps Blld reimbursing the 

Governmollt for the BalariM of tho stamp agent find counter. . Stamps wore returnod by collectors and tho PostmflSter General and 

credited in their accounts to the value of $74,094-,;300.53. These were 

of vllriOUg kinds o.nd denominat,ions, including purtIy used books 

from outgoing collector'S and stamps for which there was nO·use. 

Thero were 13 applications allowod for restamping p/l.('.k~es from 

which tho original flttUDPS had been mutilated or destroyed. 

I •.· 
u 42 REPORT OF, COM~US'SIONER OF 1NTERNAL REVENUE. 

BUREAU AND FIELD PERSONNEL. 

During the fiscal year ended June 30, 1921, the number of employees
 in lVl1shmgton increuscd from 5,912 Lo 7,052, while tbe collectoTS'
 

offices showed Il. decreaso from 7,147'to 6,783. The force under the
 

revenue agents inereased from 3,187 to 3,590, find tho number of
 

assistant supervisol's of collectors was increased from' 31 to 48.
 

Twcnty·six addition III employees were llppointed under the National
 

Prohibit,ioll und N'1Tcotic Acts, while tho force of special agents was
 

incrcllSed to 36 for tho purposo of carrying ant the increased functjous
 

of the Speciul In£elli$ence Unit, in lllvestigut,ing violulions of 'ad­


ministratlve rules lind internal-Te,eoue lllws. In all, the total per­


BOIinel Qf tho Burettu increased from 18,440 to ] 9,593 during. thc
 

·fiseal yenr. The following statement shows the distribution of emploJee~ on June 30; 1921.: ,
 

Burcllu __ .. _.. _.••••••••.......... _ _.
 .......1 . 7,052


CQllectora' offiCCll.....• _. _.. _ _... .. ' _. . 6,783
 

ProhiLilion field aervlco (includi ng narcotic ofti(-.cra). _. _. __ _ __ 2,108
 Aa~i~t.ant aupcrviaom of collcctom _ _.. _ -. . _ . 48
 

Special. ~n~, Sliccial I ntelligCllcll Unit.... . __ . _ .. "
 Supcrvl611lg I1ltcnml-T()VcnIlO agents __ . _ _. 2
 

InUlrnlll-rOVCllll11 agents in charge _. , '•...
 elL Inwrnlll-rO\',.lTIUO ugente _._ ...!,J05_
 I.nterlll!-l·revcl~110 illspect?rs _.- . 631·
 

\ alllU.tlOn ongilioerll : .•'.. _ ,......... _ ',_'" '_2::::'
 

A&listant valuation cngilluor , _ _ _ , _. _.. 1 

Inspuetore, Child-LaLor ~l'ax Division .. ,. _'. _. _. _. _ ". _.. ABsIBtant inApoctor~, Ohild-Lahor ~rax Division . :,' 1: 

Ago-ccrtifieJ.tll ill~IJ<JCtOrs, Cllild-l.llbor Tax ~ivillion _ __. __ . 7 

Clerks STATISTICAL TABLES and li;l\.'<:ISllng<Jm nnder rovelluc agents 1n charge __ . _ _ 1& StorukucIJCr-gnug.JIYI ". . , _ . 769 

TOI.:!.!.. . . 19.593 

A total of 1,686 resignations were accepted from emplorees of tho
 

Bureau during the \),lst ~'cnr, a decrease of 46:3 in cOffipunson with
 

the Dumber rcpol'te( during tho prm'ious fiscal year. .
 4:1 

, Under 'the /)l'ovisiolls of \.he retirement oct, 55 classified employees 

''''ere ret,aine( in the senico for an additional two years, ",nile 193
 

were retired on '"an annuity. Of Ul(] latter number, 18 were 'r",tlred
 

because of totul disahility. Fow' of thi;; number were originally
 

retllined under lhe two-roil!" pl"oyision of the net, but, at 11 11l1-er dute
 

request.ed retirement bocuuse of their inubility to perform properly
 

tho duties to which Ilssigned. .
 • HcSpeetfully,' D. H. BUIR, 

COmm1Ji8iun"r of Internal Rr.lJt-"nutJ.
 

i-:lon. ..A. W. }'b:L1.o:N, .
 

Secrettlry oj the Treasury. • 

• 
--

-- -------

.... TAllL'E l.-RECJ:IPTS V1Wlf SPJ:CIFIC SOURCES OF IWTB/tNAL REVi:NVE, FISCAL YEAR ESDED ]UXE.30, 1921, :BY COLLECTION DI~T1U~'1I1.' .... 

Incomennd I pr~~t, Estates­ ill.. I Jlev<ll'llge spirit.l di... 1 no(Ued

(indlvil1u.h5, Transfcr of net lilled Ir=- . Rectified III bond 

par1.nel'lll:llrll, ""t,lr.! of "pirit.l; dec<rlnnl.!;. o"rp~l~: r"" ~"'P"raU"""J, '"' Ol·h('<" m,t.... Fruit; perl Other mo.«(>. pcrgnnou, .J.ml's,

rials; prr gallon, rial,,; pcr 30ccn!s. I earll, 

~aIlOll,I2.20. M.40. gallnn, 16.'0. lOre"...

----1---------1-­ 1--­ Ala~ama ..•..... , 114,222,100,12 U16,685.2O

A.rlw"a .. 2,7S-t,!II1.73 24,005.92

Arton,as, .. 8,2:1", Mllll.98 ...... "21",. 73 131,252 OS 

13tCahlornia. SB, 61~, 785. 49 6,211,~.:l:2 n, &;2, M~. 79 ft" -'Itt. 23

Gth Cahfonll 4iI,I\Sol, L7fj.72 1,239, J.15. If.l ~~,l!\2.H M.OO .... •. COlor.do 2<),1)85,242, 95 2,2W,~%.~7 7,900. 20 Ifj3. 00 . ..... GOli.nooticul. 49,208,4M.;1.4 2, 2~6, S2& 18 4,H6.86 1,~~4.1r, I 1,00j~.d9 331. 25

Dd.w .. 9,84~,4()t.25 223,174.98

Florid.. . . 10,108,053,94 lOO,397.r.:l ..................... .......J


Georgl._.•. 28,792,OO'l. ;.1 378,170 80

IIlIw.ii . 18,859, l>S2. 7d' 861,778.14 ._ •.t. M5.n

Id.ho_ .. 3,~95, 317. 4', 3S,430.02 l1lt Ulinoi...... ­ 209,,184, 1d3. 91 ~,056,30S.~1 11,2UI.1O 1l,~IlI\';~'U:; 'll;iis:gj" 41,tl6.50 

6,5ii.75 fj,611.07 1~2,S(l !4,~j:~ 8th nUnol, 21,560,46&57 I, OO!', ~5J. 73 7,S11,2118.13

ij,(l(l?, 9!1O. ~8 •• 4,087.20 . 2,480.00 Inrliano. ..., ~g, 8'l9, MI. 01 911,199.47 

J()C"!l .•. 28, 8~3, (,,12. 48 l,007,8t5.24 

K'nsa•.. ,.................. .. .
 2I),87:<,M9.31 47n,folS,06

lumtuclrY. 2:;,09t,3~1.0f> 36l.l,244.78 10,735,711.03 .85;:if",:;;;1 M. 001 .iii;;730. 00 "Si4~75

LouJ,,;ana 8,f>&!.00 ' .•••.•••.•• ~,920,OO 29,242,13~,18 3811,549.13 2,237,5112. 72 Maine...•.. 14,459,Ms.00\ 274, (\43. :/9 ·i2;i<74.'.i2· ··ii;4{,i.'oo· ..··4:i>ii Maryland . 53,1)I2,;r.S, 18 3 93.1, .'\00. f.l 7,711,(.:I87d

MassachU-'o!lI; 214,058, ~lJ. S!I S;598,24U1 2,439, r,»:;. 78 4,9't1.4l ·jO;.j25:7S· . . l,ltIl,!I(I1.57 .." 13t MichJ~'n. .. . 1~2,6U, 51~. 78 4,575,4901.49

Itll MIchIgan. 21,8'Il:l,()(»,04 (>00,755.49 ··.j2:97' .... ········ ldll;n<'Sol. 5-3, 88ll, 224. 54 1, 3J6, 899. 37 "i-i:7W~74'

y""L",tppl. . .. 7,244,977.45 79,6M.26 

1st MLssoun ..• 58.635, 124. 47 1,256,798.39 :ci;0:i~.·i6 fj,209.00 1,1~7.7S .

6th 27,455.47(1,78 .'ill2,696.82 692,086.H 170.08 ~,U8. 72 4. 14 lIl'sourt.. Mont.na. 3,92..\, 5.33 ....; .. rwi2. 65 48,Il23.llll 

Nebraska _ 15, 82S, 00". ~~ 579,1(JJ.H 

Nevad . 7lS, (~6.11 10,314.25­

New ..................
 J1D.mpshir<'_· .. S, 300\, 56:1. 93 , 228,O'IU11 

1st N~w Jersey 19, 800, ~16. 33 1,951,&'''1.72 1'22, 09il, 97 ... :--' :····4.tri.-si ·r::::....:::: :::::::... 5th New Jerser 77,fjZ'!, 4'16. 50 .,~17,1l1l7.tl7 567.89

Ne:w ~fe~jco . bIN~wyork.. _.. :ld.Newyork . 14th N~w york .. 31$t Now york . 28fuNewYork .
 North Carolina .
 North D.kots.
 1st Ohi" .
 10th Ohio
 

lItb Ollio..
 18th Ohio...
 Oldahoma ..
 

1,300,243.22 

.Yl,9IS,'Z17.l'l 

"'A,(,lS,oIBI.1g 

~5, T9'J, M.'t 81 

28,1132,494.21 

M,Il7~,ro1.27

~8,~,72l.00

2,rJl2,4J:l.20

4&,M~,n.~7.U

]6,~70,7!lt;.92

21,m,001.8R 

Ig;;:;~:~

6. 819. 54 1P,~,«l.BI

IO,2~1,323.89

~,3VJ, 672. 78 7f,Q, 051. 11 2, UG. M 3,798,98%.23 1I,27l.ilj 239,Oflll.M ..... .. 

4il,WO.&< 1,421,CfJ:/;, I~ 6,253.28 

1,200,715.3,'; 

182,1l35.7J .. 

2'm;~u~ ·:6:~~~:·.~.1
 

'48$,;919."2(1 . 1,""S,617.~0

1,705,40'1.79 52~,288. 7f} 

46,8112.12 

'The fil'.l/"'" <,oncemlngm(emol.revenuo r"""lpl,,,~ ~lveulO thl< stat~_mel1L differ from socb ngur.s,,"mOO III o(her T"""urysl,drmoots showing I,he fina;,clOlcandition of Lho 

Govem.men', boica.lIIIO the fortDeT n:prl"S"nteollecti"", by ml·oroal-revenue officCl:s tbroughcut tbe country Incll\dlng coHooticu../nnn ~Io of lMom.l.r"venue dllO'Umenlarysto.mp. 

by Otll!mMtal1l, whlle the Idter l"!'\ll"""""-l the dcpooil.< "r lh""ecal!ectians 1n (he Treasury or dopooa"rtps dLirihg tho fiSc.1 year eOllc..-ned, I,he diiT"...nopsl,elng d"p I·n I,ho '.ct that 

8<lmu 01 (he collooUlfftlln tbe]al\e, port nl the fiscal )'ea" can not he de!'O"i1rd, or are not rePOrted 10 lh~ Tnll:lurv a~ depooitoo, w,tll artor lnno 3D, thWi cllrrylDg them inl.otbo 

IDllo.-lng n.cal yoar lIS I'f('orded in the stalements shn..-iog the "ondi I,ion "I ,he Treasury (Depal1m"lt (ilrculsr No. i7~, {ll>I'. 1~). . , Inolndes 131,S3~.i!2 incame (.x nil. AJ ...~~ raIJrOl'ds (ac' olluly 18 ,19Uj . 

61,1.00 

39,319.00 

00.00 

. . 

77.M .... 

5l,2Iij.74· ::::._ . 

27~, 1I~. 04 ',' . 

'1

5,301,WI.8R :::....... ~5.i:7i·· W.,1M.OO ····ii;,:ixl 672.98 ~1l7.58 l,3Id.~~ . . • ••. , 1 

::~~~~:~. ::::::::::c::::::::::::: :::::::: :::::::: 

8IB,053.119 , _ 32,818.50 . ij,6-l2,'I67.M 2,llJl.42 8,200\,~29,21 10.00 14,500.89 

13,:~4",2gt o I· 'M, ni:,·,·· f,476,5I5. J74, lSI. 40 16 I'" .......••. " . AA,49b. 10 3,~·14.00ll.6l ". . . 1I1,~Ti.a7 .. . 

~:~~;:~.::: .. ·iii;iGii(j···..::::: :::::::: 491,7(\4. 891 .. 456,562.27­ .. 4<>;,739.38 .. 215,100.77 ... 531,469. iI. . .. 

417,608. 77 1r,~,900.43

1,2:18, ;H8. Il9 

::~~~~:t~:~:2::i:,~:;.~;~ .;~:~:::: 1,236,517.71 

Wyamin~ . Phillpplnolslands.. 

Tol"'I. ....:. 

~~i~·~nia:· _ 12th Pennsylv.ni•... 2M r.nm,ylvania..' Rhode li'lawl. . South Corolina . South nnkota . Tennessee . b\T"xss . 2d Texas .. Utah . Vermont..... .. .
 Vlrglni......
 W""hin~cn..
 West \'lr)'inla .. Wiseonslil .. 

21,1173,313,00 

17S,8'3,44.fi.21 

lri'.~,· ~t~~ ;j~,!lWi,774.OT

Zt1,m2,3~7.06

2t;~;~:~

23,473, 17:\. 23 2S,717,270.~2

7,Ufj,1[j7.70 

4,fIffi,3iO.~l

~I, 59t, tW. [1'2 

'29•.\0)), 827. 39 35,~19,1lt6.89

57, I~I, 00. 40 

... .. -'" . 

- ~--- -­
-- - ----

fs~~~~~i:::: ...1............ ~';.;.;;,

TAPLE 1.-Rv.CRIl'TS FROid SrECIFIC SOUll.CES OF J NTER."lAL TIEVEKliE, }<)SCAt. YEAR ENDED JUNE 30, ]92], lIY COLLECTION D1sTRICrS---eontinued. .. 

'" 

Dillmlcd BJlirHs and. alooholi. beven.gc.'l-ConLlnmd. 

RecOOe",. Liquordl':Bl.e",. Stilb or TIotallllquor SUll or "pal'. OraPI' brandrl I ~---___j Mallu1ac­ worms denlen.ote.; }"enn.med tutera of mallula<-­

klln« winM for fortlfving ("Lolatlon), IlquOl"B; per oordfab, etc.', ....·oot wwes; Lu<s Ihan I,,"''''',." ~Ulli,m. tured; lmCh, barreL,I6. 

60 cents. 1100. 1:lOJ. 

Whol"""L", 800.1001; IO""",tsloll. "or gallon, rolbllrreb. ormo"", ReteiI,l25. 1100. .". SUMoo. I • 

.... 00 15Q.g3 . ,",00 

5:.:.::::::~:~:~:·:·::~~::::::::::: • iiisl..,is· " . :::::::::::::: :::::::::::::: ~::::::-::::: :~:::::::::: 12a-00 

IsICaillornla..••...•.........•.•.•..•••. 1770.4l!7.14 1445,651.12 11,12.>.00 .•..•••.•••• ll, 8&L 67 6,trls. 50 •..·uili..s,f ·• i38.'a;· :::::::::::::: ::::::::::::::::
 ~th California. . . ...••••.•.•.... . ·18\I,46B. B8 132,781.60.... . . _•...•...••. 7,:;1:1.19 322.92 311.25 2.';.00 f,!.12
 

10, 3·l7. li6O.68 6UI.211 1,400.00 ..
 4, $9. 78 11,023.15 316.63 ...,...................... 240.00
 

",00 ....···iiJ.. oo· :::::::::::: :::::::::::: :::::::::::::: :::::::::::::::: 

100.00 . rf"'::::H::::;;t1fH::)f:f'T~ 175. '"'~00 66.67 , .

,."

H.'i.M moo 

3J, 9:;2, 00 18, 754. U ·iiiiri'· ·77S..3,r '''ioo;li50''s,i' ..·..···6;653.·68 O,~lO- 27 1,1110.10 . 

lstIllinols. . . ...•......•. •. •. ••.•..••... 218, 009. 64 .••••.•.•.•.•.. 656. 08 .... '400. 00 

316. fi8 

I, 'Z/2. OJ ::::: ::::::: :::::: :::::: "3:~'~' :::::::::::::::: ".j;5-i5"is· ·';';~iil.·i;ii· W.S4 140.00 .

~§::\:::::;:~~:::::\: :::~w: .. 2, 58D. 86 1J.J5.97 ::::: ::::::: 'ii'00' :: ::::: ::::::: :::::::::::::::: 10.38(1,93

MlLSSllChusotts........................ ... 2l14.10 .•.. •.•. •••... llB. 07 400.00 21,556.8() H~: rg ..... il;:i" iii' liii.'~i;· :: :::: ::::: ::: :::::::::::::::: 

IIi'll. IS 406.67 '10.(17 40.00 25.00 1: . 42(1. 05 ........... 22.60 . 

,a~t~~t:\;;~~~~~~~~~~~~~~~~~~~~ ~~ ~~~ 7,143. 69 I, SIl7. 53 •••• Ins. 40 . ::: ::::~~:~~: ~~~~~~~~~~~~~~ ~:~~~~~~;:~~ ~~~~~~~~~~~~ I ,3ZR. 911 ...... 95K76 . lstMlssomi............................. 10,710.7'2 795.00' 200,00 ......•...•• 9,848.00
 

4. 941, 5~ 1;U?:g~ ~~:::. :::::::::::: :::::::::::::: ···..··..·i1Ji:oi 

1,8oo_&'! 5.'>7.71 3,M3.01 72.00 • 175.00 641.67 41.67 40.00 . 158.37 

1!~;,f:P.:·.",~.~.:r": 933.41

3.9.-9. OS "i;6io"';2' ::::::::::~: ::::: ::::::: :::: ::::: ::::: :::::::::::::::: 6th Now Jersey..... •.•.•...•.. 12,381.71 .....•.. IOB.33 •••.•••••••• lO,6t4.87 11,152.10 ,... 3,W8.oo 

l'dNe Y ); . . . , 

'/'''ISi'8ii"M "·i;:ili.·£ Ulh~;.,w~..i".:_ .::::::.::::::::::::: t07,nus 7~~: 400.00

IsI".ew York. 120m: .. 100.00 too.OO Wh~g:~ork......................... 8O,~67.1l2 :::::::::::::: 100.00 

N~hD;:ot~R.: ,..... 

to:~.~.~~.·:.·,•:. :.: :.:.i .. .• '.• '.:,,: ,,: :.' :.:.:.: .•.••.',,: •.::.: :.~ .•.•.•.••.''.' •.j::,."'.,.~.: "'oo~. / t,,, tPV~ ", 12h. ~nnsyt'i"~" 21,8117.00 :.:::::::::::: ··"·342"5G· :::::::::::: 

yom ng 

Phillppilloi;i~;ldi. :":':::: :":::: .:: ::::'::::::.:•.I::.. :::: :::. ::::::: :::::::::::: 

Totnl.. 2,{)()J,770.87I: 51R,628.32 5,G71.17 l,roJ.oo 

•
 

1,050.00 ·i.i;6Si·4Q· iii;Oiii:il7" - "~

Ill,MlS.OS 5O,:m.22 s3i.'SI ·iOO.. Zi· B71l.00 

I:;~~ I~.~ :::::::::::: :.::::::::::: "i:OOO:OO' :::::::::::::::: 

3,3;;6.26 2: m. 34 100.00 80.00 6000 

33,365.54 100.00 :::::::::::::: . 

t,i ~: i~ '.,"~ iii:ii.:.·: :::::::::::: :::::::::::: ........26.·00· :::::::::::::::: 

30,4:;:-'~ 21,~:~ 26..S-j. :::::::::::: :::::::::::::: .. · is.·:!:i 6.:JOt. 21 10, 235. '4 S, 5.'i0. 41 r., 4sr.. 36 ..···ii.j.'i5· .. ·"25';':3i' "iii.·oo· ........:i:87i..oi1
 

2. &12. 76 I, no. 61 00.00 

15!l.OO 100.00 . 17.0;, 33 32\1 51 drt ~~ rc:l: ::::: ;.~i.: ~§: :::: :~~i:i~: .....;;:~~.~. :::::::::~::::: l,288.58 300.00 1,800.00 . 00.00 100. no 150. 00 . 4nl0 I~.OO........................ 41~j9 •..••••.•....... 2o~~23 _..•..........•. 1~2.•1 215,00 ..........•.•••• -206W.7D 2211.00 8.04 :1:1.011 l,o~.r,2 . Iii, ill: 7M, ,,2 "3;.iii:ilS' :: :::::::::: :: :::::::::: . ·i;5f..1:iri 

:~~.~~. ::.: ::::: ::::: :::: :::: :::: ::::: :::: ::: ::::: :::: ::::: ::: ::::: ::::: ::: 

336,W•. G2 221,808.M 3,00&21 6,7G'1.o:J lJ2,1I9.00 17,133.65 

.. -- ­
00 

TA.lILE L-RECr.IPT1I PROIf SPBCfPlC BoURc!;", OP hrrF.RNAL Riv:CIWE, FISCAL YEAR ENDED JUNK .'10, Hr.n, BY COUKCTIO~ DIS"l1U~..oI1liI1uC'd. ... 

&h CBllfomll!... . ..•••••••••••. _ 

OJIo;ndQ_.. " Connoctlcllt. . Dl'b.1II'1lr'e........ . . Florl,l•.•..........
 G~•..........• HBwnJI•••••••••••••••. IdBbo .•••.• _
 

In IlllnQ!<. _. •••••••
 8th llllnol.o•••.••••••••••.•
 lndiAna ••....•.............. .
 I.,.." .............•••............ _
 'KaMM.......... . _ .
 Ktnluelry ••.•.... _ . Lmililoll8 •••••..........
 Maine•.••.•••••... IMrylnnoJ . MasSf>cl>tl!clt•..... lot Mkhl~nn..•.........
 4Ul M\cll!l:B" ••••••••.• _ I!lnnC5C1ta •••••••• Ml!sisslppJ ... 1.<tMlssoIUJ.............. 

L~~.~r:::::::::::::::::::::::::: Nelm"Im.........
 

N~'&dn ,........... . Ne.. Ham~Jro.....................

tnNewJ_,. 

DIoUlled .plrllo Bnd ..loob.olle bcvrmgo.,--Contln"lI:l. 

·im..-iJi­ . 

StlU <>r spBrkling 

wines. ~tc.

n.:.:unll:l 

~plrll. or wlnllll. 

....··z7:if .... "'28,:00' :::::::::::: 

Dl.otlllM 

~I'lcll~.

. . 

I\lXI b"rrllls or mOl"O, 

1100. 

Brow...... 

~~th~1l

600 bOlTCI1Il. 

$:"(1. 

. i~i" 00' ::::: ::::::: .••.. '.56'-00' jiJi·iJ.-j': ::::::::::: . 

. :::::::::: :::::::::::: .....iSi.. ii3. 12.50 9,{)K:M 

................•......... :::::::::::: ······2ri;!ilij:OO· ::::::::::::. ·..···ii:OO· :: - ............ .....••••.•. .••....•.... ...••••..... ·t7,M2.1IIl ......•...•• 002-+1 ••.. 1••.•... . ••••••••..•• •••••••••••• ..•..••••••. 4,[>60.00 ._ .. _ _ .. 21.R .......•.••.....................•... a,39$.fJ1 _........ IUXl : . 

- ...•i-jjs... 2:i. ····ii8:i.. 35- ·····gn..oi·· ' .••••.••1."67. 4.\)(2.:11 

. :::::::::::: ·..···ii.. 4~·

__ : :::::::::::: :::::::::::: ·..···25.00 

.iii: i5.~" ij' i..i:joo:iii' .iiF.; 9i6.. 42' 

I. un. 10 •. ..•... 117. Zl •• ' ••••••••• 

"'3;m52' :::::::.. 

. : ::::::.::::: :::::::::::: ······ii·OO· :: ~.~ ~.~. :::::::: 

.....:: ::::::::::: :::::.:::::: ::::::::::.: .... ·~"oo· ". "I1">2.'.il' •.• 

......................... ~Z ... 

A1.bAma.. ......•••.•... . '.. AriulnB. . _ ......••••. ArblllSM•. _.••••••••••••• _ 

1.01 CBllforn\!l. •••.••••••••••••• 

_..............•.......•.•....... _.........••. 2(;7.73 

::: :::::::::::::::::::::::: ······i2.st· ~;~:~ . _ ......................•... _ . " ...•..•.. _.......••••..........•••••.....••••...... '............ •...... aoo.M :::: : 32.29 .....••••••. 2.003./ll; 

-----~---+-- ------1----1--1--1--­

I OrOf\ll Tolnl. bmndy for tllrtif}'!n~
 

.w~
 

wln"l_ 

i ~~rt;i>TII·~~ .••.••.••~~.",. NOl'thC6rnl!n ···· . - ­

I North Dakota.. t 1.1 Oh!n . ,j lDl.h Oh!o . 

l

Ilth OhIo..••.. 18l.h Ohio•••.•..•.•••. OkWloms.•........ Orer::on , . IlIt Pcnn.yIVllnlll. .....•... . __ . 

. 

--- -_ :::._ 

::::::::::::: 

. 

·······n~1

:.::: :::::::.~:I.: 19.~9 I2lh Penn~I".nlB _ . PCIlIUIY v~nlo od~ Island.... . ro..oo 5>.00 

SOUth CSrnlln•........ South V.kot., ••... T&DO"=e ls! T"-'''"........ 

m~::;'"

::: .. , •.••••• -..... 

, ::::::::::: . JIli."67· ~~::. ~!n:l~)~o.::: :::::::::::::: - -. wa~ 'If,tnn ""t V rgln!n _ Wl"'otl.'lln 

WyOl:nIn~ ..L···'·· PblIJpplno blllnd•. 

. . 

. 

"'00 

·2:.~"OO·

... - . 

_ 

'I"o:U1.. •. 

26.(\J().r,7 . I,D:I6,~'.r..,

l.MO.OO .~; i38, 911 "i:i5i:ti' .. na,7M. ~I

1.2<'14,91 300.945. 8Z 187.29' 2.1\\11. 5!ol1. 71 \.nl,~l.lt ··..····i4.. ffi- .::::::::::: ~17, !\,'.1. ro lt~, lllO.M 

:I3,4M.l'>t 

"iii:jij' .:: :::: ::::. 

"'-" ,~ rn 

I. 10 ····ii·oo· ::::::::::::
 

. .... "j" io' ::::::: ::::: ::: ::::: ::::.: :: ::::::::::
 :00' .· ji..ij.j· :: ::::: :::: ::: : :::::::::::
 

- . 

~:¥:: ·.. ·..24:iI:i· :::::::::::::: . 

... 

'" 

iL& 2 
TAllLE] .-RI!CI!11'T6 FlN!lI SU:Gll'lG SQURCEll QF h.TERlihL REYE~UE, FISChL YEAR ENDED JUNE 30, ]921, IlY CQLLECTJON DI6TlUCTS....-{;oIltiIlUOO. on 

o 

TobBcoo "nd tob"""" manulllCture<;. 

Cigars, accor<Unl; to lnteuded rel,ail pri"",. 

Distrlrl•. CigU-rettes Cig&eLl". Manufactured Snull, per \-----,------1------,---,-----1 Cigar. (.malll,per (large), par (smalJJ,per tobB~~, }\Ound, CI."A, per	 Class D, per Cia.s E, per thousand, thousand, thoussnd, perpOUTld, 18 rents. IlHlllS!1 nd,	 thousand, tholl'and, $1.50. 17.20. ~. 18oonts. ~. $12. $15. 

AlB.hma ............ I>l, ll'JO. ill 11,139.75 1'i,001.:l.~ 1150.('() IUi'L 8Q ....... ..... ... ......... ................ ..............
 .. .............
 Arlw"._............... Arlrnnsas............... lst Cali/orDia ........... 6th Clllifornia........... Colomdo.....• Connecticut. 

Delaware..... Florida.•••... _..•.•... Goorgia................. lIl'IwaU...... :.......... Idaho.............• _.... 18t 111lnc>J•.............. !lth Illinois.............. IndIana... Io...a __ ................. Kansas_ ............... Kentucky..............
 LouIs!ana..•............
 M!lJno...............•..
 Maryland.... _••........
 Massachusetts .. : .......
 lilt Michi~n..•..••..... 4th ~fiohignn:..••••.... Minnesota.•............ MIS>issippi ........• _ 1st Missour!...••........ 6th ~ilisouri..•••..•.... Montana...•............ Nebraslrn.....•.........
 Nevada__ ...............
 Now IIampshlre..•..••.
 18tNew Jersey .........
 5th New Jersey.: .......
 

MIt 00 2:>5.91 3. (96. 1)4 ntl, to 60.00 2.\.1.00 ]0, IG5. 20 1,719.16 4.;lO 

150,3!1l.65 '1.5,1(,(;.97 275,002.99 6,738. :l6 10,700.28

W,200.M 3O,GSIl.1'>3 202, 7G~. fl1l (150. 40 4,681.50 .\,.~i5.17 17,0'i'9.73 242,493,27 37.50 16&45 H,t&1.6~ 63.908.67 350,763.40 11.1<.17. b1 6.52 

'3,:lOCI.08 1,0'90.. t8 175,979.(\5 1~,G"'l.!lO

10.\33ll.19 339,175. Il5 1,003,m.g2 il:l&,BG1.13 "i>9:ii~:Zj' 35,07.;. H . 171.50 45, 7~I.GO

812.10 

.'>4, 2-..04. 2~

8(lg.5O '. ,;0 

017.00 2, 3:l2. 20 9,0f'S.33 

G3,800.oo 218, &7,\. 07 1,ooi,8.'-'0.75 -'r..i;iioi~5ii· ~1.1I:,(l.!i!'

:lO, :MO, 10 1(;7,208.20 197,507.37 SU.20 

102,21",1. 57 PIl5,212.47 713,!'JJ2.m 5,7:'-5.71) 2,--'O'.1S 26,179.13 274,3.'f.I.40 152, 750. 2~ ~2.10 33.15 

19, 190. 8~

2~, 7S!. 21 ~3,029. 7t 17t1,701.3il 

30,731. &1 

374,J8R47 

'.00 

W.IS .. ····2i.-oi' 

33,98.5.85 

3:l1. nB 

102,823.16 

35,,,ftJ.57 

3G9,325.15 

411,21". ,,2 15,r,:,:U~J, OJ 

B,OOl.H -......- i;' 

30,332.00 252,615. S1 ~,08'.OC, 2, H6,:?O 2, 51l-!. 80 :;::'j,~]f,.4.s

29,762.19 

n,m.17 37~, Il<1O ••1.1 536,4-li.3!l 

!l!C.l, 37i. 4~

1,33J,573.6(i 

4, l~S, n~

2, r,'l:!, ~3

25, 190. ~~

2,280.48 

'00 

10, 4~S. 03 

2il, l7:l. 50 

112,GI5.G..'i 

65,75:1. &1 

511,3!l~.~7

325, BG& 70 

4,1),'~.OO

MO,40 r.19. 3~

321.00 .i.-iiJ' 

····:ii;4W.-2ii· . . ............ 

61,672.8.1 ....i3:i:003.' iii' 1,62S.90 3,550.14 

21,151. 29 89, ~89, 28 00,701. 65 f;2. 2~ 1,:'00. M ~.OO 64-1.70 Z'i, 270. 80 65.10 20, 69iUIO " ,.~

53,343.00 

454.71 

r8,AAI.M 

4,175.2S 

'.00 32,25 

1,016.64 

!I, 1'1-1.;92 

10,643.56 

18,717.79 

519,40&.92 

;r,9,891.18 co ,;~, 212, r,S 11,01(1. 70 " 1."1.00 

200, 107.64 318,G89.28 2, 002, 301. 27 6~, 005.10 17,017.51 llS,OOO.OO 

New Mexioo............ ............•. ~7l\. or; 1, il:l? i5
 

l.t New York. . 2dNowYork...••••••.. 14IhNowYork......... 

21'tNf.. y~rk.........

Z5U1 N3W Yorl<...... 

NorT.h C3rolino.. N~rthPBk~t3.

l~OWo...

100bOhi~.

llthOhio. 

lstbOhio.. 

mJnhL>m3.... 

OroJ:Dn....... .
 I!tPenn';'I".BIII~

12th hnris".lHniB...... 23tlp~""syh3nl~.....

Rhode Island...... ~outh Carolina.... 

Bouth Dakot~.....

TeollMsee 

l't TfflM....... 

2dT1<Tes. "1 

utah....... .. Vennont... .. 

396,910.74 89,1),)2. &l 331. 7:iJ. 28 '-2:l;35.'i:ilrl" ··· ..97f,.-f,r "'ii:i62'-OO'

463,527.62 324,494.12 Z,Sl~:I'llP M-I,!t-l2. f;()	 40"', rot. 72 10, 2GS, 86 n,301.&l lro, 002. 01 8-1/.7.1.... ," 19,3\)').02 60:!.95 100,260.75 61.~.:II [>~],i70.1r. 3-1~.r,54.51 380. 00 40, 50 

411. :?OO. ::-l 68. :»1. 15 1l~" 3Sll. 28 551. 10 r" 543. 75 

10, 73t. 0., f,(l. 44K 4& 7" ~13. [I; 45.76 

l\OO.OO ~,"25.(i5 0,975.2,'; I~~~OO ~.501.~2 ~_91 11, 71J.'i. 22­ 7,2U.58 

79.962.1'>3 7ll6,70' 2--1 3!l1,4Ckl30 5,610.30 15.31l 314,OZ~.ll:: 320,817.36 1901.,002.901. .;1,00	 301.13 361,5IS.W 1F\1l,~7~.11 ;>3941360 3,500. -10 4:.l6.00 100.00 

;"4&l.17 17,872.73 1O:2f;(l: 1·1 0000 3,1l9,~ 9,~LO.m 40,810.42 189.00 1,506.75 '.00 1,167,7~.3~ I 4,~,~85.7~ ~,521,loo.51 249,892.86 3.'1,28-1.1~ 100,372..15 1'>3, 5~8. 00 60:!, 700. !7 1).18, 508.4.~ 414.00 37.W [,ZI.0l4.89 88.696,73 15,~BI.~2 122.82 7,20-1.39 '.00 18,0~. 93 ZI,nI2. M 18, ~12. 91 .W 7:;.7[, 

1.710.40 4.;,879, JO 3~,033. 50 123.00	 371. 25 

1, 57fj. 00 1~,~83. I;; ro, 002. 50 1~.OO 39.75 

21,1\2.77 8,~13,14 39,.~H.57 U.OO .0' 

ll, ~~.. 23. ,m. n 1(\5, 270. 37 1,914.30	 1,697.63 

+,276.00 10, 'lfJ7. !iO 8,15.'t23 '.00	 "-00 IG~.40 ~n.JIl 30,1J9(j.57 -. 290.77 7,2.'17.2.'1 ~,OO".OO

Virginia 1,307,+-13.49 02.fj2'3.00 L-13,97S.7\l 52. 50 2.70 77, 251. 86 

Weshlnpon.... lO.~~..~7 I.~, 29'(1. 51 39,035.!l7 liD. 10	 136.W 

W.,t V,rl:ini"... ::89, 521.·~ 53, m. 30 &77.12 .00 IU, Ol.'i. 00 

WI'C01"io. 5:1, 4,Ot5.02 "'2:630:02' l\(l-l.f.:J 73, .76. 71 ,'>89,123.23 

WyominK......... lr.!.OO 2ll.50 7,1)41.50
 

... ............ ................ ... .......... . IIG~. 5S
 

.......
 

122.82 

'.W 

,.~

.~

"3i.-5O· 

'.00 

157.43 ·.. ·i5\i4:an- -.ti;ii4;24i:50' ········,C08" 144,57& U 

'.00 82. O~

21. 12 ····"2:88· 11.1» .. 

............
 ··i8,·i..6:~t'

~.~ IS!. 35 

··j\i;:i-i~:i;2· ····· ..i;:w.93 ...... .........
 .i'i::i<i. 

.··ii.i:i"j5'-1~·

4g5,G21.~1

.........if.'
 

WJ9, 15'J. 49 

1(",. Zl \7.0AA.77 

r,7,&11.49

"ji.i~' '" 

l, 237. ."3~

..... -...... I~, 0'Z.'5. 67 

'00 " 

t&), f!{I7. 3.1 857. :n 1004-1 la,(I1S,r.sZ.8J 

92.\. 92 2,055.00 

Zl. 52 . f-J,337,566, 00 

"'Tiis' ··········w.-5ij· 

1, 72.~, SG-l. I'rI 

.~

2.5.92 249,42 ..............
 11.91 '-Tiii'-w- 7,G57,S24.f>8 

G7fo.02
 

14,677.92
 

''-3i' ......•. .00 

3.60 183.39 

1.68 

.i.-so' 

2,839. 68	 13, [,00, g13, 2S 

12.60 25.• 2. 52 113, 401. o.~

IIU7 

-_ ............ 3,504.28
 

3,001.23 

10,.Cl1. t7 '3~7~i'9i'

........ .....
 Tiili.-oo' .. (\,026. 00 70. (r.l i;'J3fJ;O~. 17 3,000, :In_ g4 

46, H7. 26 '4,~,ii"i5' 7~, 535. 03 1«,~71.8"l

.. 5, 77B, ~7

1·12.64- 5,262,295. .'>4 

I, O'JJ. 00 249,389.37 

19.80 ···iii3,'¥.!U3 

SO,3n 10 34,950.14 

Lt, 7~. 07 2, 1:13, 079. 07 

40:\.00	 S, 5S1l. 57 

24,50-1,61 

·............
 

· "'$3;&i~6i

.............
 

.............
 

.............
 

.............
 

-............
 

·····i;&5i..oo .............
 17.63 .............
 

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

........_....
 .............
 

.............
 

·........,..,
 

-·····..i9:Sli .............
 

.............
 

-............
 ........... ..Ii;4iii;.jf,o:5':: .............
 27& 55 .............
 4,01.'1.28 .............
 708.84 .............
 11,149,93 .............
 ..... ....... - .. ... ..........
 70.9S .............
 851. 31 -............
 .i: 245: ~i8'-7S' 4,805, 773. 31 ......_." .. 

~.~ .............
 lli3.4-1 13, 455, 919. 81 ·········:··~·I 2%,1"1.2.> 42,m.;',4 137,6Z1.29 20,635, 541l. ZI 8,778.07 1,073,151.~ 1, 1~.692.115

167,7:.1.10 

20.'1, .~33. 7k lo:.I.81~.S~

15,870:lfI-l.01 II. ~14. 82 

'.00 5,291, BiZ: 78 1,7:l-4,1~.9r, •

0 2, ll'lB. 69 .•... ;~ ;;1 OG,R52.18 "'i:ii:£i 

l,6l2. l-l 1,77:l.00 ..... -....... "

0 OOi.74·	 552, 5H.:?II 115. 59 

0179, no. ~2 • 

18, 9~~.)5 ............. 0
 

4, Sil(;. 30 ·............ 0
 

1,614,91 ............. 
 922-.1i3 .............
 521, f:&'.. 23 .......OO:a2
 23, ro!l, 69 00 :'00. 11".1 .............
 5;4, M ............. ::;
 1:lll.51 ...... ".ji:i.S z 2,750, 3')'). 77 0 1,271. 57 .............
 I,SI8,M7.76 ............. •
 ·····3;:,00.-70· 900, ~I/S..cr, ............ 0
 

19& 00 .............
 4. 4~ " 

Z Plillll'pln. l'i8n&. lo,",·~:::-·,~;;;-·,"C,',,-"c:',~;;:-',",Ico,',',····,"c:-·~""+·,·,',;,AA,·,:i:,",·_·:_·,·"',','',;s.,·,',i:c·,·,·,·"',',','·'·Ic=cce',··,«,::.,'-c,·,·,·'·',;,',"',';,i,'_'1c-ce":::-CC+=ccccccecc-I-"'::'cc'::':: 

Total. 7, 5llil, 768. 68113, ll~, 817. ~2 ZI, 708, 578. 07 2,OOS,9fl.1.40 IMi, 415. 57 1,01~,51O.07 356,2:;8. 38113:;, 053, 300. 4~ f" 795, 401. 75 59, 330, G27. os I, 11ll, lB6.21 

e 

• 

.... '" 

---.-------.--­ - - -=---­
- --- -

TADLl: 1.-lll':c£IJ'TS PRO){ SrRCIFIC SOURCRS OP INTRRNAl. Hl'.n;NUE. FlSCAL YEAR EN 01'.0 JliN I'. 30, 1921, U"{ COLLl':C1'10:< D1STRIcrs-Continucd. 

C1gnr and e:gnrnUe Tn~""lo.r.1.urn",_..",m,..1...)p,;. Toba<:oJ J1l.6nuta.et~nnu41""I,-,,<.

Over O"Ilr:200,ooa

Dlrlriets. Cl!'aIett.... Toba.= 400,10) iDeludlD~ p'nludS, S21: a"" nnd ,., r.i~rs, 5Zl: InPJlr<':!S ~",l'I!J c!!:ll.....tw 31luIt Not O"cr r,(),OOI~ ~001- ~OOJ- In e.W'.'$>" Kot Met 5O,OO:ll~ lOO,O:lI- o! :2OO,Q)) ToW. cil!3l'S. Manulor­ stnmf>'l 100.(0) ""m" ,"" .,"" "1400,«<) pcr 10.om 50,000 loo,ooa '2OlI,ooa pounds, tures held In hands lnb..nds 'l:B~pr:r p'lWlds, ponnds, pounds, per I OCO """" clC~, clt:r' e1G''''' hy dealeri. "If",. >,. 1, or d~tt"" ~. ,". "'. p",.I"d..... or ctJOII monu- maun­ Im,Uon fnIction ,.."' "' th.......c>l,
 ,~

\hcrrol. thllrOOI, Crenla. tnl"Cl'll. tn'....., lOcellJ:o. III COlnrs. 

Alabm:nll•••••••• o-•••••• 1182.3-1 f13,76 124.00 IHH.50. 1;2.50 , ..••........•......... $\, 0l.lR CH • ••••• ••• • •••••••• 0", ~7.'1.115
 

Ar1~ona....•.•.••••••••• 1,258.~S ..•..;.;.; ......•.. ~,U2Il. ~9 6.00' · ..ij~·t~· 2.l6 .... ..... -l'l. 161" -. 'i2."oo :::: ::.:: ::::::::: :::: ::::::::: ArkRnsas . J,3:->O.2 $11.~ .....•.•• 13,SW.02 

1st ClllIfomla..•••.•••... ~.: ~~~""635'OO ~~ ~M'·'.-··iil:oo 225.00 t.ll.OO_ .• , .. 5,381. tlI .........•..•.•... J,SI1,2U. .j1 

elh Call/amm . wlll 16~:50 114:[l1 ~,G3!'.:l'l 1 ,,' ·m.w. . _ . 1. 2;",~. 71 .............•..•. 2GJ, 1/j(J, 79 

Colorlldo ....•.•......... 162.36 St. 00 611.00 IIt.oo 2.ll0.00,. 52.00...... .. !<8.26 . ZlI, 1]'j0. B~

C'mneclJcut......•.••••• 3J'2..00 2-10.00 MI.OO ~73,00 ~,7s.;.I{)1 6.G-< 107,00 6,00 . 1,317.:H ..•.........••..•. ~59,0S7.{I.j

Delaware . 28.00 1.00 10.00 4~.f(l I 971.7(). IJ5I.I\!! 2(~.M .....••.•.....•.•• 62li, J4-l. &:l Flarlda . IIf1..20 3,IIlO.RS 6,1.1,.16,'20,411,70 9;1l.I.J..ll........... liIl'.J.23 1,541.~112,15ll.02 1,~C.\,OO 4,.10:1.2I.l .........•.••..•.. 3,G.38,13'!.83 ()corgl~ .....•••.•.•..... 5,~1.14 . HS, 2fMt 3Ii . IlawaU . 1[,.IltJ ..•............•.. 9,705. 07

Idaho .. .~~~'.: ....~~;:: ....~;~:. :1..~'.~~::: ::::::::: ::::::::::: ..:..~~:::::: ::::: ::::::::: ::::::::::::: 1.070.29 . 13, ~..,. 8.1 1st illInois............•.. 21371:67 1,t\l.60 2,H2.00' 2,1'20.00" r,;\1"',.43 V.3~ I,M.tOO; 12.00......... 4,78.'UI6 4,lim.~1 2-\.44 .
 0, [rl5, ....'iZ. 71 llth lllinols •............. '3(;2.n3 ~:llJ.r,,., 731.[X] 1)2(1.00 2,OOS.1O..... I 258.1;1) I 0.00 .. :J,I.l~.~\l 1,1[<;).111 ....Ii!:i-., 1m. nZl.1J2 Jndillna . m:I.M ~l\:l.r,1J 5H,:l:1 1,12'1.00 22,591.19..... 363.50 25.001..•.•................. 3,Hn.;.18 n.f>tl 19. n I, 7''', 7~'. "~ Inwa...................• 211100 ~(),l ..\n ~12.00 r.l2.oo 5,71'5.20 •. 305.50 2·;.00 78.40 2, 7n2. W.
 GOO, I~. '1l; 

K ..nsns....••••.•..... '.. lSI. 02 2OO.1~' lor,.OO M8.00 .';52.:m 12.;in .. l,5ilil.I~ ....... _.. li'1,USB.~2

:K.ulllcky.•..........••. Ir.\.3Q :Cl~.1\1 ]10,71 1'20.00 3,23l.fJO J,6lO.~6 67.3., 00.00 1l0.0iJ ~,o-m811 ~,:;r~). 21 1;'.... ·1'; ilO.11 1i.I'I', HI~. Ql 

L""l.ls<lu . fl'l.:'l 1ilI.r,~ :JJ.OO 216.00 1J,{I7;1.71J 3,596.51 2135.14.. 72.00 :117.39 ·1,·W261 J21.F'I 4.00 1,281, 12.1.2'l 

IdalHe.• SJ. Z72. 28 

Alaryland ...••••.••••••• 1~'.71 I~I.-l\ 2,~7 2~ :J\lJ,OC' lJ, MI. 97 2,.;:)4,112 J,3S8.\2.. . .. 2,tl!17.\rl . ~.IOl·,~(I.;.r;1

Ma'<'llld'u'att.•..•.••••• _ ~2:I.M 1-l7.50 261.00 .744.00 12,767.[,1 . 21.9(' 231.50 18.00 12.00 36.81 :I.[,~~..'it 160. 4~ . J,H<I,I(lI.H 

lf1l.S" IJUII 120.00 132.00 .'>!\R.wl - ' 2,2r';.12 . 

I.t M.icl11~~ <I ••• 4~0. N1 ~17J,~ ~OO. 00, 8.57. Rl z-I. 720. O~ 98. 3! 210, 50 . .. 2,442. Og 3,221.8:l ...............•.. ~.II~,~H.2'l

Itb Wchlj(lln .. ~11.41 2ll,'"'.Ml 261.00 (000.00 7,(107.nn............ 12LW 12.00 _ : . l,617.4U., .•. , . ",<r•. i~. I~

Mwnegola . l,m.70 ...•..... 71.61 4(,l,SII'.r,;j 

M~pp!. . .~~~~~ ....~:'!".:x: ... ~~.~I, ...~~::~ ···~'·~~::~I···· .. ~: .. ...~~.:x: ::::::::: ~~~ ::::::::::::: 1,877.72., . 1,8;'7. n 

1st ~Ii""ourl _. _ 4I'll.~' a1s.001 631.00 672.00 1,021.28........... 95,00 z-I.OO......... 10,678.72 1.061.31 . o.r(,I.'>lO.:..~

Ib MlssOIlrI.•..••••.•... 131.1( (;0.00 114.00 2:l:!.00 2,005."9........... 51.00 ....•........•....•.• , ..•...... l, (>S4. 02 ..••••••••••••.••. iLl. S:I9. \19 

·:'ro.'l.~l.·::.:: 2~j"i:; :;~:'~;J. ~li~~ :::.::::: ::::::::: :::~~::::::~~ JI""la"". ..... .. 6/l.d11 

E~9:t;ii,~·.··· ~:: 1~~!.../:~~ Ull.SO\ _ . 701.39 .••••••• lsi Nr-w J""S~y.......... 100 OIl
 873.33 .•..............
 5tb"'~"'Je~.......... 6.1S.00 34.\00' 463.txl G28.l'f 39,000-30 14,153Q'l lro. 3L00 ..··2l.lKi·····Ii;oot.:··
 1,6117Q-l . 11< !!"";oo. 6.45 33S. 751

, . lsi New york........... 2,00.70 sJ?1! Jt OO ·"i;2i6oo··is,Illii·42.il,onOO Jig:: ········ii>..'too
 1,007.13 41.81 10-% ~Ne\ll'yMk 2,:tl!l.31 1,1217:1 1,2'9121 2,OJr. 95 39,825,7:1[50,.567.96 1,61l;;.~ ··2iiiJ {(I.g;:j 33.723.2\ 217.07 . llthNewyork , l,MS.2( ,G&:l:!.1, llOl.ro ~21 1l.UU'6 431tOO l~~ 12.00......... 11l2.11 1[,7.75 .•••.•.•.•.....•..
 21S! .,"elr york.......... 1A7. (0 ,'JIjI,M 120 00 S22-~ 14,411.8.5 , ~33.5O 12.00 21.00 1(U.'8 2, 12h. 2fl .•••••••••.•••..••
 2Slh l'~w york.......... ~51 ·16<1.11;1 6.';0.001 74!l.OO 1.318.0'!1

... _....... 34&50 2~.00 4.~.4-1 Z,rm.9' .
 North Carolina_.. 2lI. 68 6,5.1-1. li6 ••.••••••..••••••• Nnnh IJal<'ltll........... II.iYJ J~:~I ~U;j: I:~f:j ... ..~~ 182,llUf .....~~~ ....~.~:::::::::. I~.~:~
 1,4M.3.~ •••••••.•..•.•.... lsIOhlo.. _........... :J.'tI.Q.\
 m.ro 112.00 fm.OIl 1S,&l6.56........... 185..50 12.00 21.00 7,004.00
 1,00l.!'III ••.•• ;:.~ . JIll.bOWo In,QIl.'l,OO 22LSI 311.00' 3Zl.ro Pll.OO 1,423.32 83.83 2(.00 1,{I73.00 R')l.~ 48. .
 mil Ohio............... 12I'~M 820ffl m.oo: 4.11.00 15,686.63..... 24.00 .... . ... . .•...... 2.323.19 •••••.••••
 l8th Ohio. ..... .••.••••• UD.2(l 301. 00 .j(l,~. 00 55-1. 00 1,381. 115 ..... 3.';1. 00 J5, iS7:i! "'57. 28 116. lIS 4,1102. 32 ••••••••••••••••••
 Oklahoma............... (0 7D 5ll.Yl 3G..OO' 122.00 3H.~O........... •••••••.• • .
 Orc~on.... ...•.•.••.•.•• 'n.:J!, 7l.f>I1 HVI.ro 18.00 ZI~.60........... 52.00 ..................•• ~:~J6;::::::::::::::::::
 1st J'cnnsylvanla........ 2, 7S~ 70 1,M1l.00 2,300.1)1 3,009.2111{j],~52.7; 11,108.« 1,UO.OO 73.69 1~:i.68 4, OIl\. 7G· ......•.••••••••••
 l2th Pcnnryh."nln...... too. 30 fAOO 1l2.00 3(Xl.00 Hl,I72.70 78.00... 24.00 1,91~.I12 ..•.••...••••..•..
 23d Pennsylmnla....... mr..77 210.91 457.60 1141.m 15_10)').75 .. · .... j:20 12t. .'iO •••••••••••••••••.•
 ~. IM.W .••••;,.;,;. 200.00 Rhode Island........... 1~4. 00 30. 00 12ll. f'() 3l"j). (':(I r,19. 70 ~.!!i2 :Jfj. oa. __ 21\;1.2:' 8 .
 South Carollna.......... . ....
 ...iss:iii 2,M(I.'iO •••••••••••• _••••. Snnth Dakota........... 3Il02 JJ&\ • 1M:&) z~k;;j l,m:~L:::: :::. ~:~:: .iiiJO .
 I,0.!2.01 1.00 ••••••••• Tcnllcswe.... 21J..'l3 ~!l..'ltl 7S.no 60.m, I,Jtl-t.IO..... ..... !4.!jO 

. 

12.1X1

36.00 14.00 ·j;ii17."oi 5, 1~\(l ~~ ••••••••• _•••••••• 1stTe~a;_............... 1'10.34 .'1.1.00 (X'I.OO 1"[,00 .1, m r,2 .•.. 72.rfl 2\.00 .... ~,r,~I.M ....••••••••.••.•. 2d Texas................ 32. 
 00.29 1>1.00 1PI.00 ....... _. _.......... l~.OO ...
 ·J,~'Il1.,15......... 2.46
 Utah...... 20. OCO 21J.e!') ~1l.00 06.00 iio.(X)........... 11\.00.
 \"CITIlOllt................ 3O.M nw l5.m 4~.0Cl 4,Ur.-. . .
 I, ~~: ::::::::: ::::::::: Virginia.... ,.. .••••.• .•• 1.17.00 63..'IR 81.00 1<'Xl.00 t~.:JI".U~·jlj,;'iIji52 2CIl..'iI1 ~. (.<.1. 21 2. 10" ••••••••• Washln~on............. l(IiU13 Dr,. tll lOR. 00 I...;. PO -IO.3.0! 45. Ii).


West \' rglnla........... 120.ll.l ~8.00 l/iO,oo z..'is.m 7.1S;:,.37·····i;3ij:ii 91.m.
 ~:~:~ ·i;iiiil:i.iI ....28.. ici 

WIsconsin............... 974.53 ll&l.ll l,1a'Utl 2,IJSIl.OO 3,!>Ill.Oi. ..... 4OU,r;
 1,87'1.8.5 .••...... WynmlOg...... 7.00 nw 47.~........................ I~oo .. 2(0. ~2 .....••. Pbilippine 1'landa . 
-- -

T ... nLE 1.-RECEIPTS F1l0)[ SPF.C1nC SounCE9 or hrrEnN_\ I, nEVP.!-:U~, FlI'CAL YF.AR ENDED lu~E 3(1, UI21, lIY ODLLEcnO~ DH<TRlCTB--COnLinued. 

OIOOIDllrgnrlno. 

:\anulOOpeT pound, 

Colored, Uncolort'<l, 

per pGUlld, 

10centll. :I OCllt. L~~..

Alab&!nll .....•......... ...........
 AtUOlll\..••••. ............
 Arknm'o,,-, ......•........
 1st ewlfom;a ............. ····-·ii:oo ·j.iiiiPl.·u·I ·ii;G.5J:oo
 5th CtJilorn!ll............ 1, li65. IS 'l,~oo. 00
 CoIomdo........•.•.•.••.. ,"'00 1,05(1.00 81&00
 COllllOC:JcUl....... .......... .
 J)..laware.... '•......::::: :. ........ .......­ Florida •••••••••••.•.• ,•.••• Goo'gin..................... ,,,-00 

Ilal"llll_ .................... Id!lhO_ ..•.••.••••••••••••• 1st Illinois.....•••.•.•.... ·:iro,·N;':,i5· 315,C.a.1.00 .. -9;4.',0:00' 4~,00

8th IlIlnols..••••.........• 60, 2ii\l.60 7,302. :w 1,200.00 IndIana .................. 10, Il25. 00 1,1'11.50 1,850-00 .I,~~.oo

JOOflI, ••••••••••••••••••••• ............ ­ !:tan!!M. _•••.••••••••••••• 192,197.00 iJ; Wi:3il' .. '2;;j(.i'r.3· '''7;9i:i:00' 

KO)I,hlClry •••.••••••••••.. ............
 Loul~\allll ..... ........... .. ''" 00 ......... ...
 MlLlno ... _•••••••. ....... ....
 MlLr)'lnnd••••••••••. _..•.. n, S34..00. "':i;~&i'75' .. '2,'JiOi3i' 

MlIS<!\O'-lIusctts•••••••••.•• 2,175.00 11,&10-1.> I,mOO 1st Michigan............ 3,615.2[, 2,250.00 fth Michl~n_.. ., .•.•.•.. ........ Mlnn=ta_ ............. .... "g;iWl:i5' --i;:»5."oo·
 MlssL...<:1ppi..••.•.•.••••••• Id ~U'lSOlIri............•. . '1:>1,');1:60 ••22,'roo: 00' -- '3;000:00'
 ~th MI,souri ............ 2>,71>5.00 4,un,ro 000.00
 

lI76. [1(1 

a-l!too 

,~oo ,,,.00 

··· .. 41\l.63 

1(1,291.00 

1,160. 00 M"nlmlll............	 ...........- ...........
 Nalu,""Irn.•••••••• _. ... "36;ioo:oo' ~, Ma,OO 11,86:;.00 N.VI\<J~__ ._ ......... ............
 N"'" lIamp.hlm.. ............ ............
 l,t N~ li!J'S'lY ...... ~th New J.lll0l'•.•.•.•. i;'46i:2O' ..8:i:920:ro' ·i'-sm:oo· 

.:;rM~~ir·..::::::::::·i::::::::::::I:: 2dNowYo.k 2.50 Hlh~ewYork	 1,3~U.00 21rt New Y n.k ' _..... 2, 8UL 00 

2Sth" ~·ork........... &00 22,000.21
 NorthC~rolllIR _...
 

Nnrl~Dakolo , _.... .
 

1,IOh;o 

lath Ohio..... lIthOhlo... 

11ltbOhio....... 

OklahoTllll 

r~Of,~~;,;yl..:nnin::. 12th T'.fIII5rlmnJs-. 

~~~hi'in~~:::_:::::

:.l!l.AA'I.~O

3,75.'1.25

:z.~,(l5.5.,50

810.89 _.....•. _ 

2,013.00 

.. .. 

'''0;781.00 "i3;oo.i:oo· South Carolina. • . •••••••• . .•••••.••••• South n~kMlI.. ........•. 

noo.OO 

9;400:00' 

_...... .... .. _.... ..... 

'I'oou""""'" ............•••.. _.......... 

~IJc"-=.:.::::: "'42,-00\'00' ···i.4\I-J.!i· 

Utnh._ .. _...........
 

Vermont.. . . ...•..
 Vlrdnia _ " .......•. __ .
 

.	 Wn.m;n<;t.on _... 315.00 000.00 _ 

Woot \'itglnia.. .....•.... . ..~,. ,." ..,.• t=.,,,,··oo· '" 

]tel,ail d""lorn. 

I----,----I-~--I.----i T""". 

gnr1.110,I-lS. 

o~=- lIllrl1l0, ~r~:,e,. ~=. ~arin". u~gnrino, 

""00 476.00 

...........
 

.... -.....­ .0000 

"Tai~:oo 121.00 

, I~U5

11M. $200. 

$.5,402.11 &;21&.67 '7,97S. 7S 1,S09.3g "'400 G-~.35 3,340- 73 

r" IM.:>B ~O. 00 2,0:)3.31 1,737.1l2 

13,702.33 2,017.28 57,t".l7.lIIl 

17, '.!:Jl. liS 3,419.67 ~g17.ro

11,7;!4.48 1,-InJ-l 3,'100.01 Z, 121. SJ 

7, loo.~::; 4, gSJ. 35 12, \79. KI 2,077. 01 ."i2O:00' I,oor"OO 4, &1\. (oj 

7,47J.9~ Il, 252.02 15,&1,,00 

4,1~~ 1,440.00 S, 1~7.30 10,\13.1. 62 150.00 11>9.50 1,973.90 1,316. OR J, 2OO.:>B 

,I.... H2. 95 1)r1l.00 21, 9~. 3\1 693,112'1.88 

at, 413. 35 12, 4S1. 41 103,61,1. 10 "00 4S,OS7.31 2, I}IIJ. 00 20, 045.().~ S8, 197.ll'J 

29. lZ3. H 21, 733. ~2 50, !'Ill. 56 24,5&1_11 ···i;63:!.OO· 10,379.91 269 3.'>6.04 11,118. S2 lWJ.oo 4,329.17 17, 123. fI9 

1i,618. 2"1 OC.O,OO - 5,000.112 13, 4M. 29 10, 13Il. 6-J 5,Z35.l\:1 16, 1i6-1. 41 ..2,'i-W." 00' 15,4:il.1I 6,~33 113, &,'oll. 50 30,().~. 7J 00.00 li>,m_31 oo;m 41 :1(1,163.70 I:;, :"1.1. 46 61, ;<12. 4!l 

211, 7f'J.20 It,,~12. .'jO 36,!l!12.16 

2'.', 6TI1. 44 11,566_71 M,~n40

I, M5. 03 '36"00' loo.19 2, 150. 15 20, IG3. 61 1,12(1.00 6,316.67 224,0':11.78 

19,R:l:!. 78 400.00 7, 91a. 70 69,136. 9S 2,9\9,00 2, WOo 00 5, 1,10. [)') 

15, H_1t 73 '2;820:00' ", f3~. ()() 77,331.7.1

.035. 76 150.00 '00.00 tL~16

t, Ja.<I.-63 ~,916.67 7,6.'\.'.30 

12,187.17 ~.<noo 3,m.m 16,W(t 1S 

1",012.67 2, Oli.l. 31 109,178.04 

11,~:;: 3,=t~ ~:,g,)".~, Ii,I03.Z6 ....••.•... 1l,006.61 ..., u • 

l,flM.OO 25.00' 21l,1IOS-C15 .........••. U,316.6U ~~,om.74 4M. 00 2J, 13a- 01 1J, 550. 01 JQ, 9SS. 02 

.•.. JI,7!JI.75 9,:;33.33 5.1,31:t29 1.~56.oo 1,721.)9 J,LLlUIO 1,333.3-1 5,623.33 

_. 288.00 3,,173.05 lf461 3,61(\.@ 1,Mr,.31 

1,2tXl.OO 17,~o..'l.l8 6,l"l~!j 5-1,677.00 

450.00 H,:z."7.0g 41»..67 5,300.03 25,377.03 1S,:!6S..$ 7,s;;(J.M 51,11._10 

0..-..0.00 ...... , .... 2"I,71~.79 11,00'1.00 2,214.CH 42,697."7:l 0,371.:;'~1 0,059.,1 3,43tl.01 4,566.10 2-t,~2Itf>6

1~:fA:~ Rm~i H,OI;.1.48 

r" S.';''l. III 2, 1.10.00 I~~ ~~ 100.00 lim:n U~~ ~~:~~ lli.'l. 00 l, 21s.. 22 -tWo 00 2, 133. 3'1 4,(1\9. 06 ., G-I5. ~8 3, OOG.ll\I 8,612.68 

1,~.00 7,lnro 24!l.G7 7,42';.01, 15,032.51 

J::t~ ~~t~ 3,~:~ ~~:u ~~:~ 2,lM." 2,316,61 4,-176,14 

41< Of) :1,009. H ~,18.1..'\:\ 0.2/0. U 

4,(,57.00 .\1&'l-1~ 3.~.1JO :1,666.611 17,311.86 

1:1,100.00 13.66 3,743.36 1s..3'J:!.02 

Wl""'msin .....•.......... 1,900.oo~....	 '~'L,,", 20,40000 61, r.lo. 69
 I 47<'1.00 "",,~. I ~,fffl- 69 21, m.oo 

P(lI"pound, , :MlUlU1lW.,- ~'I-­ l'otllL 10cents. tUI'eI">, Whol.... $000. RcWl, Elllo. 

~Il. ...~.

'j;2iii:70' ........•.•
 .......
 "'i2iii:70 

l,r,72.00 

··· ..ziioo2, 141. 50 

-.... ····5i:i.ci 

·····io..oo·· 1.'\(J.00 

441< 00 . 

100.00 ..•••.••.•• liO.OO __ •••••••••. 

"·i;iJi.i:oo· ::::::::. 

-"i;8:i7:i>' );474:63' :::::::: 

101t00 .. ··ii5:oo·­

~:5O' : 

::.:.:.:.: ::~:'•.~~'..;,;,: :.:·'·'·.:00':: :.:.:.:.:.:.: .\".:~: .•:,.~ ;,:" ., """'" ,,,,,, 

....•...........• _...........•• _ ' .......•.• 

....• _........ __ . 

__ . 

" . ••••...... ••.•.....• " ~:ooOO 00..·.:.:.: :.·.· ..... 

.....................•..... __ . 

H,665.61 3.412.50 .. 

I::: ::::::::: :: :::::::::':::::::: :::::::: - ,. -- .. :::::::: ::::: . :::::::::::: ·····02:50· :::::::r:::::: 

: .•••..••.. i"., . 

I 

... 'moo 

" 00.00 

'i8;0i~"il 0 

n 

0 

--"'~i !oil 

00 

"'ii:oo 00 

<; 

z 2;29oi:~

.i;':oo 

"

0 

I,osiixi 

4,311.B:\ 

'iiioo 

IS. 00 

5&1. ro 

~~~~~~~d.::::::.: :~:~:~'~'I ~~27'~'1 :5~'~1~'~ I'~~~~'~ I'~~::: ;; :'i-4~567.321401':.~- ·~·~·~::-l:";",:,;"""'·c,~,+c,c"c==c~:+c~:,;.oo;;:'·lc"'=cooOi'c;;-.c;;c;, 34,23!'l. 00 

" 

"

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 '"
 

2 
'J'.UII.F. l.-llF.cEJPl's }"'I\OM S'·F.r.IFW ROUliCRIj 0," lS'I'F:nNAL REVENtm, FIBC,lL YFAn F.·HDED JUNF: 30, ]921, llY COI.!.nlJ'TloN DIBTIlICTIl--Continued. 

1f'r<>Nl'l-.er"'ne....1OObutte,.:I---,"-'-·<-M-"-'-~T.---I-_------~ '_'_._m._'_'"_'_._(_"_'_'_._"_'_'_'_._'_'_' '_M,,. _ 

POCUIDl'JIlary. 

,. Malw~. Manu· CApltAl.took f>alo.nrproo. packors, (~­ t'~tJ",l, T"tnl. 1,nl'Tl,l, or re.­ To[al. TotaL

t '" 001\(. lnrers, S[amp"a]<>'l ~:~~~r~~~ c~cl~ll~,';;.~rC., ~""m •. paokers, by l''''t­ rJlo('l! "Bille foro.fICh,loolll 112. '". rn.... lllrs. er !meboll vall'O or /metherl'<ll. tlon therl'<l!, 2 cents. 2..,nl,. 

-----II-+---I-'---------f----f-----I----I---I-~-I--

Alloomll . 12S5, 71il1. XI ~, 2llO.lI'2 VM.~

NU'ma.... . 73,lI82.{16 67,752.6\1 Arlmllsa.•.•... . W .i:oo· 528.03 1l\I,(),I6.52

1st CallIe"'; . 51'1,573.07 1,033.0004.00 6th California.. 421J, G99. 15 730, fIW. (),I COlorndn . 21">4.102. 05 2..." ~~l. f,,, COl!n",,!I~llt . 2:10,083.23 219,21111,:<0 Delaware . 20,373.18 162,17~.21

Flond••.. , . 2!1Il, Il23. 73 144,an. {14 

GOOrDD . t'5,&ll6.91 161,112.70 BII..-all. ....•..... 3.324.92 71,llU.63 15(.230.~ o 130. M l:t~,rl,ini..:..:::::::::······ "78S:ii1' "'20:S:i. m. 630.:13 2,flO1,714.02 

!JUJ IIllnal!..........•............ :LS5,m'l' 220,881.40 

1I:l\I, 1~25 255,.:lll.S3 noo 

\~~~~:::::: :: ::::: ··i:,iJ"oo­ 150.00 7Q.>. 291.11 373,327.01 KlIll~.. . .. 1.21:;'2~ 00.00 1,26G.2S ~.oo HO.OO SSO,WlOO 170,571.96 Kentucky•••.............
 300,7lG.54 189,307.39 

Lou"'!nlla . ZJ2,:n0. 12 36ll, 104. Sll 

215,37&21 ~823.02 ~~~?nn(i: ::: ::::::::~; i,ii::iiI' 100.00 3,201.~O 329,861.5~ 511,100.60 

MaMllcll\"otl'" 233. M DO. 00 283. ~g 968, 852. ~7 1,123.Im.OI IstMJchJpn . 366, R:l& 91 G16, 7(),j" ~l

tthlUeh'l:lIn . Z70,7tH.. 57 1l!'.1~& 51 lllnnMllUl . :::::: ';Ui:i2" (28.556.. T1 r.5.I,IHI.7l 

lll5:W:sllllll . ........7:U' ...ii;.o· . "20:iU'
 m,m.t9 I~. 2O'J. M

IrtMW<JJri . 257,tM. 21 r.:J9,76Q.67 ~U1 )hSMllri . . 2,375.13 sa.oo •. (25.13 10.00 12.00 22.00 31ll. 31S. 09 :m,ooo. 38 Montllnll . 105,1I31.1i3 4~, 732. 75 Ncbmslm •••...... 339,183.33 301, U6. 05 313.04 

NevlIda•.•••••.••. .. "'25:00' :::?~~r~~~: :::~~: ::::~~: :::~oo' 3~,897.34 t,6S7. n 1. 46 ... 

2. 4~

5. 7t> 2.72 

...:~~.

Ill.M 

"oii:i:i" ..." 

3.00:i:32 

..i i5; iils:00' 

'''-00 

15,S.'UOO 

'"'00 ._~

..:::::::::::: ····$i;osil."zs· 

980.00 "''' 

:ii' 

··· .. ·i!6;iJii:w· . 300, m.02 

.. "G.i;ir:i.5:;o' 

1~.~1.ll-I

1.61:;'33 . 

~:~:~ ·····751;027:36· 

Ill. 4~ .......•........ 9.615.JIJ ..••.•.......... 216, S5O. 2t ...........•. t2,3~t. 4~

1,320.00 

5,050. 94 (84.4$ 

1O,8l2.lH 

1,127.38 

36,016.77 

5.159.16 

35,611.36 

12,202.IG 

, 15,814.18 

3,634:46' :::::. 2,07&22 .......•. 

... "246;i80:oo' .··.i;i1C.; iii:oo' 

1,078.68 

1,260. '12 ••••••••••.••. 

1~:~·,~::T.,~.:~:~~::: .'1· ./ ::.::!:::: . 2;~:J~:~ ~~;~U~ m.&4 .. · ..;i:25ii.~· lOO.Sil>.\lO 

~':''!h~::'i::'~~:'·::::. ". .>i(I, 710. ro S5} ~Il. 79 74,.'12' 21'>8. 7!l1. 00 I,g,\",:U:. t:H:..w\ynrtt..... ~:~:~ sfu:~,~~~ ·········.. ·:W ···············f,51;J<X!.00 I ;~.:~.~

Hlh~~wYo;..... ._ fM.OO 110.00 7f>l.OO ~;~~ 12'm:~,,&tl 7,~~~g I.SlI,IH.OO 5,214.lH 21:~:~:~

~r:rr~t..··· '.:::: ::.: ::::::::: ::~~:~: ~'?i. ··~·rt· ~:~~ m':w:H 43,~~ .......••. - ::::::::::::::
 ~:~M iii North IlatOUl.... 109, lt68 127,67~.fIIl 4S7.~ ~;~~

f~h°m,l·.. ··.... 210.738.12 300,211.70 7;009:08 .. -j;m;2tili:iil' 2,I-l9,2l&IO 

11th 01110.............. 11l\l,~215 IlI.1,2tll\?~ 1,617.15 .r........... 33-1.7<\&64 )f~~~hIO.............. ~52.S53.1);) Im,JI:I,;l(l 34,114.n[ U.:lI1!l.73 ·· .. ····ii:16· 1.<\&5.4&1.n 0 

mna............. . 551, 1t'l4. 91 m, \lfi.l. V; 397. 70 7.~. 2-15.1>.t 

~~r.~~~;;;yi\:,;nli ::::: ·1····· 1/1''-20 1200 181.20 ~:ni~ IlI!l.~oo.OO .f>O 1'.4.10 "'8:i:f,2' «I7.m91 " 

n. . . IB-I, 2:l4. 00 156,370. 12 2,270. 00 0, t5Z. r>t< ~w. 00 349, 1!'l:I. 36 

~lallll"\1Vajla....... : :::::: 1~.UJ.7G l'lli:tlkfJ 8H~::i:: 5ll.9'l 'l,rn:~~~
 8 Rhoo~~~"Y~ana..... 5oCl.9M.72 7~.6511.M 51,1S6.~ ·:::::::::::::::··········:~r 1,:tgl.N5.$ 

Souther.~na:. 35,~I,,"68 1S5,232..~ 14,616.00 -10.00 Zl.'l,67~o.;

South Dakota . '1' .. ~: ~~ t~ r:l::: ~1::S~ f!! ren.p~.... :Im,5.12.05 276,7IR. 17 .. 'iiii" 10· ::::: :::: :::: ::: ::::: ::::: :::: 6711. [(,.I. 12 "' 

J,tTru. 1,295, otl. 13 2:'13,~\l4.70 ·2,!6!l..62 ...•. ,.......... 1,900..l"I l,lI."tI,20S.&l
 iWI.. ...... .... 31(1, 1(/1. ~8 lU. nuo rol.8&l-48 ¥~;'''l. lil,(lS6.7~ Zi;i:"" :::::::::::...... 

0

m,M.\.'15 :Ill'l,36.1.63 

•

" VJr~"1l............. ...: : :.:::::. .:::: ::::::::: ~'~Jg~ 37~:~~n1 4,749.&1 M~:~~. 
 

Wa'lhl"~OIL......... ~. ~70:TOi.g.1 ZJ.~.3-16.r>i 193&30 MAR i.5i:o.i· 6215,2-11.29 

0
 

WCll(\·rgIIlIR....... 326.1,,"1.00 218,117.(15 16;928.72 001.2'29.37
 

" =r;~i~~.:.~:·:::::f.-7- ·O·~--c-O--f'O.c·c·':c~· :·:::::·f.-:::=~C·7ro+'=~C·croc ~;it I~ ~:~.~.. ~ti: ~~:~~~:~: ::::::::~:~~: ..~'.~.~~ [;j

•

Tau,l.. It,853,Z1 &t\..t:I 1~,~11 56 ll26. 20 moo II,'" IF.Mi',~""i;;';,;;;:;;~+~,,;;,:;""';c,_;;;~_i'f.c;.c_;o;,~_;;::.;;,:f'c,:-.:;;-.,::";:,c"c:lc,:-_::;::::.~,,.:;;I.c_;;::.;c:.,";: .. .. I u ........ ">,........... ,-.' ........ ,......,~ ... ,.,..." ........
 • 

., 

"

"•

'" • 

..,

'"

--L 
00 T AI\1.F. L-Il.EC1UPrS FROM SPEI:IJI'lI: So URCES OP I}/TBRNA1, Il.EVI:~ UI':, FISCAL YEAn E}/DED JUNE 30, 1921, I1Y COLT,EGrION DIS1·Rlcrs--Continued. 

Publio utilll,i.,,;. 

, Tologrnph "nd • n1stricl.•. ______, , --, , ltAl'phm'omo'. " 0 Leased wires; .1 S"Ke:<: o,·er 14 oh>l.t~ oents 018mmmt F"ight,byrnll ~~r20~~~~~ P".""n~"r.',by Seats, herr"". Oil b,,-p'r "nduotover50 psld,lOper or w810c; r,lI ~t w,ter; et~·i of· H"o:'; " cent., 5 cents; or Iracl.ion C~llt. 0 olnmoulltpsld, Of8'MU"t p8ld, : 8moun~ p"i,l, 8m~\lnt l'8id, ohar~es nver 50 there<lf ]l8id, 3 pet cent. .q per "."t. 8 per cent.' 8 porO<lnt. ~ellts, IOcents. 1 cenl. 

I 0 

.AL>b8l'l'~•. ............ 1482, fll12. 7.; ~,~m.42 . "m:l,fr69.3l 1.,2. 11 $20,340.74 I., 10 10"00,574.00
 Ari.m'a..... ., ............. 302,OM. 56 ~,1,"JO. 82 191,670.83 ~" 5,319.76 l:.l. 4~ 002;fL5,~'-3S

Arhnllll~....... 269,402.99 1,79 &1,41'16.6] 3, :!:l~. 32 37,391.31 :191,524. ro "
 6th 

I,t Call1orni8

Califon"a_. ... ............ 5,442,323. 70 ~~,351.02 4,042, 575. 02 U,OKl. O'J $16S,419.O'J 1,1'16.074, !'5 .is;600. !i5 ]0, g15, 4~~, T.!
 " 1,915,609.~t 24.~41.34 2,117,100.33 7~,."40.liS WO, 88\1. 26 227. 2-1-1. ~7 3,017.02 4.725,IOO-Ul '" " ColoradD... ..................... I, 111. 530. ro 3,757.]9 771,088.3(0 L :i9~. 2!l 59!, 7"-1. 56 S, 164. Z/ '1,"-./lI.f>~I.:u.

Connoolkllt. 3,343, 42L 52 13,002.M 3,572,19'>. M 52,3[.1,00 :10." 118. 00 2,~15.17 7.200.11<j.~U

DeI8w8re.... 10,1(5.65 4M.2O 1.11/.71 .. ::~~~':~.:~~: I 5,Q27..'>l I';, ~2!l.]9 " Florida..... 2-1'.1('4. 34 505. b2 4(15, 091. 75 "'"' 3~,Jn67 OOJ,I2'g.2fl 

G80r.<:l8. ............. 1,1J'bJ,072.00 215.02 1123. :-.67. UI 4,665. n 1,0"2"J,7U.22 2,171.21.\.18 

"• H~w8ii 130,100.13 38. 35 100,719.36 87. ii> .2;ii,'fil' 11,7&5. -"", ',jio::io' 251.·\to.2l 0

, Idaho......... ~,~';8. 02· 1,818. 97 37,447.35 7I.v, 13,42.'l. ~o 1.3; 1l'1. ~~.\ 75
 bt Illinois... ............ 21,Jg~,.70.M 156, ~I!l. 79 14, 72!l. 989. 37 7,838,746.37 'ii;I1!5::;-i' 980,528. 51 7'>,Z.W.OO 45, II'';, 1011. (l8
 

"'-Ii llliDois.. ............. 251,3:'\1.14 9,61U9 2ll,61O.G4 .3,57& ~7 157,f,Z4. 00 Wl,m &6-1, lJ\lO. AA " Z
 

It\(IiJJ,M .••••. 1,317, 1~7_33 60,554.31 6.~, 533. 20 492. 7~' 411,678. 76 2, f75, ~OO. 39 Iowa......... ................... ... J. 125,7!lO, &'i 1,316.59 . IZ/,J28.0S mo,12 .. 238, 40R. &.1.43 40.1, 5Z/. [;7
 

KlIn.s~,.... ............ 2,470,92~.{;;j 1,168. M 2,916, 68/). 10 w.~ l;i~.~,4-i7::ii:· 174,~24.00 6,788, 1'li4.lt
 

KBtllu<ky••••• 2,02.'i, 10.I..:Il> 2,317.70 2,003, 920. ~I ~,Z/7. 03 ]]5, IHI. 84 89,700. :?fl 256.57 4,239,005.41 " 

Loulsi."".......... 687, sm.#) 1,192,11 :;.1.\ 37.. 2-1 1.ii60,38 398, (;01, :;1 62,21!t 11 .94.75 I OW Mil. roo Maine............ .............. 731, 4Hl. 41 15,227.2R 548,2':13. ]4 2-1. 636. 43 1;m;97fi.2Il F Maryl~nd... _....... S,~74,I.\L74 2,017.88 6,538,0."" Ilr' 41;wii~· .. 4,937.1}l 71l'l,312.83 14,970, OJJ.ll2

Mns'8cllU<6U< .···i:i:Mi f:.~. ......... 3 !'S'.i 148. 33 W,227.17 2,882, OZ7. 51 40,650. &i I, 1:N. 751.00 S.4re,~I54..11
 

I,t Mlclligll.n .......... ............. ~: m; 870. 75 P, 963. 07 3,058, 3~. 19 (,I),400.8S ..iii,::ii ~11, 163. 77 4,.'At. 75 ~. i-17.~!'6. 73 ~.
 4th MlChlgBll.......... ............ 3&1,694.57 H!l.2S 2)0,414. J5 14,467.53 70,009.77 fj!'tl,5naO
 

MInnesota....... ............ 7,SI3,1~5.26 13,36.:<.42 4,,J:J.,\:Il>I:22 113.229.2S 2+1,978.15 1,452.51 12,71~,'49.W
 

.j- Mississlppl. ......... , .. _..•.... 88,688.56 159.9,; 76,405.25 ],SlW.79 Il,S5IUl9 ITS, 377. 44
 l,t Missouri.................. 5,712,439.23 3,11>5. &l 4,40'\,2S3.]8 8,463.69 ···iii;ti2:i:8ii- 1,2'.l7,rol).OO '·9;00&:ii. . Il.H.",871.2Il 

n" 6th MissonrL...•.• _ 411,7Il4.lJ 1,~9:'l. l~ 391,307.M 2Ob,AAI;l]0 1.1M,Il38.M , 1(0),9- }-Iqntan••............ _..... 100,968.6] 1,2+1.13 21, 771. !!5 i47:9~' 13,92.'- 00 · .. ·····42."80· 1-1-(, 1~1.!ill " Nebraska................... 1,643,628.gB 3SO.79 1,C157, 115. 2.q ~14,4W.1'1l 3,323. ~9 3,31~, 0CJ\l. 61 Nev.d8......... _. 97.1ll9. 48 ·7<1. J6 25,710.16 451. 4:l 2)9.35 6,857.62 ~" 130, M9. 00 New HampshIre.. ll,:l.'l.-'i. Ii-" 1 1::16.04 4,5,'..1.24 4, R:l9.;;S I' .... 'n,AA," lot New Jersey... ro, ]74• ..., 17,443.22 53.(>51.39 ,moo 37. ~o 1,116.00 '9i::7fi' ]12,5:lI.31 

5th New Jersey.... .......................
 257,82ii.21 1Il.2J.5. M 21,134.34 33,914.77 :1&>,119. et; 9, 31l3. ....ii&.:0i4· ·········37:iz· Naw Mexico....• .........................
 51; 9"- (Il 8, 87~. 88 ~,m.98 ............... 'l.5, f>1~. ,>0
 lsINewyork,_ ..... ......................
 53, 1:l6. sn 16.63 1,5.>-1.7'J 30:>. 78 ~,[{'4. 'lO 2d New york ........
 .. ··892; sss: -\~.

8,41>5,015. 59 

17,4~.2.~, ·iii;;.c.i:il;· .·2;563;546: 4i' .. 75 15, 7ll:l, 084. 78 9,007,771,78 12,8()j,1II2.\I1, 59, 2l~, [J',2. :l2 14tll New york..••.. 9IS,.<:2l1.87 a, 722. '12 ~S5.3(l'". 12 2,52ll.44 47.30 90. 105. 2Il «1.51 1,3~1!,61~.2.';

~lst New york..... ............
 7~,.'>5-l- -l6 Hi, 11& 91 ]79.210.51 76,3~O. 15 ~,21J-1.01 ·····i:i;oo9:ii· .........
 2SthN8wYork ···.. ····47:ifi· .•.. , ..... 1,f1.'i!l,m4.71 7,972.2S 573.348.41 t,565.~~ 50,42,';. till 1,711,~~.\Ill North C'8r~lin3........... I, ~79. 407. £Ii 97~. 54 1,M3,»l.~ Il58. 14 76,217. r:n ..............
 3,tDl,~7.2Il

'North Dakola...........
 d, 12.'\. 91 92.16 ~~o. 2~ .w 39,5.'>5. 30 46,'l~.1)!1

1st Oblo................
 2, 562, 3g~. 19 10,269.11 2,'2to, <J41. (J~ , ... W ~. ..····t:2fi:OO· {;,~ 5,014,581.t1 10th Ohio ............ _. 197,4113.88 'lW,~7.'Ui6 W,[l!!jl..23 ')fj7, ~lo. 69 1,835.51 200.870.<)3 102,224.7'> 108. &I 1,149, 013. ~1

Illh Ohio ..•........
 700, RJ-l. 22 47.92 316, 13u. (I;] 2,129.73 15,4.'l-i.81 201,80:l.19 1,301,(;2!l.72 I~th Ohio ........... S, 1::.3. 22 2,677,7.;4.88 3~, \ll.\1. l~ 625,4~33 41,710.51 7,3;11,4(1 ]511, 746. 28 2, :1'21. (io\ 3,5052, 21R.]~

01.:l8hoJlll3............
 . 193,1,1,).84 lo.m. Ql 78,32,';. 42 1M. 96 1,07S,6Cr.l2l 47. \10 1,508, 009. 92 Ore~otl........... ...
 1,071,258.81 4, 7~4.. 90 1,037,486.05 6. Z/O. [Ii It}~~~~ 2,l73,218.2:1 1st PenDsylVllm~ . 15,767,642.02 !ill,:m.&'i 12,882, .·····3;OO-i." 4i:­ .!l5; ~ro: 1\1. .;o,'\. 50 2,1~.Q,' ],282; 573. 59 ~O, 000, 031. 7B 12th PentlSrlV8nm 159,971.1(; 9, 49>i 'tI 78,748. 78 2:'<.~?l.. 41 272,141. 61 2301 Ponnsy vallla ······i;:iiri:gg· S, 178, 6.'i2. D2 2l,J8.1.24 1,6S6,071;l57 10,015.67 1,680,(;74.S5 63,fI(\-l, H 8,545, 006. 08 Rhode Island .... (,3,1(12. Dr 4, ~1'" 21 24,lW.M ~78.13 .............
 98,074. 98 794.19 1'1. 423. ro South Cnrolilla... 9'.'~-t.ro 211.28 28,461.00 Ig. \14.1. 03 ...............
 ]4-l.939.;H 'j,j§:.j,5. South D8kota ...... ..............­ 4.'!iI.94 87.9.1 8l,-\.'l4.W F:2, 146. 2Il --··j;i"ilj· ..... ···:i:li:OO· T6nnes're..........
 622,177.81 1,425.2, 543. O~<z. 9S 49.2'17.15 1,21~,12(1.21

1st TeX8~.......... .ffi 

2,-I3fj,61-t.48 12,6Ol-52 1.0,0;1,642.71 1,060.1] ~l,4W.41 (171, ~\!1.75

2d Texa,........ 1,587,00:;'92 •• .. ····fii2."ro· ~,'I~,4:n.92 ll8, 970. 67 2,&:10,963.34 3,M4.39 645,017.97 1, 1M, 2'f). 31 Vt~b ........... ............ zre;m.1I9 9l3,~\17 1,018. 02 rNl, 7Z4. 59 m.M .. .........
 19, 107. 2ll I 1;22 100l 65 "'-" Vermont•.••....... :::..
 3~;SI'l.OS 1,977.97 m.349.25 13,301.29 -......... ·:86'
 '53J: HO:W

Virgi/,ia...... : .•.. ___ .........
 ······i,,;:ij6:~3 4, 00Il, 3H. 01 3,5.12.60 1.5lI7, '149.14 29,414.49 6,741,087.53 

497,01.0.1<9 5,457. :>:l 570,079.89 5,715.05 12.&5 134,128. Oi 216.23 1,213,1Z5.IS ~;~l\~~jr.::::::::::::::::: 78, 2\)8. 04 5.+'i9.S8 62,6~7.8.) 508. 22 ,,,-W 2ll,620.37 175,999.12 Wls""m<1n..•.•...... '.00 232,308. 71 2,;j81. W 74,0i2.61 aoo 6:lo, 49 6'.)(1,6\*\. FJJ 

Wyoming..... 7U7 ~.m6,'lW. f;7 633. \10 ~,Oil. n 203."63 3;673.0] 1iQ1.32 17,519.80 .... ,. " Philippino Nands•. ..................
 .. .......
 .... ..........
 

TotBJ .••••••••••••. ............... . --1- 140,019,200-1~ 1"W3.935.S81 97, 4!!1, 976. ;;:,
 9, 989, 8<.l.62 ··~:~:~~·~l ], aD, ll'iL i6 30],5]2,4]].74

'" 

,~ .. ----_.. ,---- .,;..- ---- -----------­
TADU 1.-RECEIP1'81'J{OJd SI'ECIFIC SOURCES Oll' JNTERN"'L REI'F8UE, FI~CAL YEAR ENDF,]) JUN E 30, l'il21, BY COLUl:CT10:-l pIBTRICTs--COntinucd. '"o 

1 .	 ImmUIlCC. 

-----L;', ----------,-----, 

AlII.bnrnn. 

A<iwnn_ 

ArhoAA-'_ •••••.. 1st C,.)ifornin ... 6th Cnllfomia._ Coloraolo ..... Conn,oli<ul. 

D>III."·,,,e.

Flo,lda._._ ... Georgia ·.. Hnwnu .. Idaho . Istlll\noK .. 8th Illinois.. 

lndbnn.. Iowa .... Kama:;. 

Kent"cky. 

Loui'noM. 

Malne _	 . Maryl..n~	 _ Mnssnchu'ens . 15t Michl,!:on . ~lh.Yich,g.n.

Industrial Marine. inIDWI, 

wl'eklr; p"y. and fire; orr 

On IlIIthllOO ~~~~'1~3t e:fo~l ,<;:~~, percent", first ~_.
 

part ol rw:e of
 »r 1,,,,,tioDaI w~ckly \>Te- I premmm,l :nnmn Dr W cent. policy, 8 cents. percenl.<>rtl",t 

monthly pr<­ miwn. 

86,400.15 1t21.5B U,437. i7 

17.05 Z,67S. 8B 

12,324.00 387.55 ~,OO ~,OO~. S7 

a.1,273.60 I, l7ll. ,r, ~9-l,8J2.95

Cammlty; nn cooh 51 or I:r"'" 

tional part "I Tot,,1. 

premIum, I _L 

'l1,~~.M Cl,042.Gt

10.11 3, Q{(j. (;'J 

67",l.19 16,5Z:-,.U 

~,313. OC, Gti8,5!l9. .'>!l 

7,074. \l'il 5U,007.02 149,055. ~9 65;1l3.48 511. l2 18,10~.ro 13,61S. 'l2 47.51.166 15,7'15.52 24,714.75 808,1S6.~1 92l3,14LM 2,27(j,8I11.Gt 517,818. 55 1.212.00 2,11.lO.•1 .........
 l-tO. :>I
 ~,WI ..'>6 ····ili;i:ii"ii·	 211.85 jg,48.'i.53 

15,457.1(; Wi,724.61 :>I,&2.J.~	 1,314,03 ilii,m.57 1,191.65	 7,25.~. 94 4,781.;;0 ,~	 6,063.91 

4,7g7.60 

2O-l, 11M. 95 3.1,193. S9 ·i;62-i;i40.97 .. 3o.\i:.;i.jit .iii· 2,2'22. ooS.-tO 

30,1IB.4; t,,~~ 54 15,595.26 .12,23;.46 lro. 003. 73 

5,401.2t 116,521. 33 1~1,~7~, 16 S.1,876.72 5,215.87 

2-10,800.45 16.69 101,976.14 113,008. 56 n,>,Wl.~t

15,fj23.1I7 6f),617.tl!' 27,S21. H	 0.471.81' {~.I~l.93 20,323.Gll 10,2.';7.40 10,000.57 4,49(1.28 

35,991.15 12i,957.-tO 10,824.78 51,651. 75 ~-','i'9.12 8,113.74 ~,~12.&l l,I\f,(l.67 ~"W ····4ti:ii.i.·3-j- 519, U2.:l1I OO~, 975.65 I';, itO. 67 32,-177.4lI 

31.t9-L03 361,lRl.54 257, ~()',j. 25	 533, 7~.'l. Il'J 1,IB1,liI.91 

Im,l~ 7S 270,fj,18.t3 t~,t.">l.!'4 00,918.01 3,150.92 13,124.91 SH.OO 0, ~38. 39 31,21.1.27 2,';9.311.00; 00, 7'1. ~l 003.81 100,&18.37 :Mln"es"'~ .	 : :::I BOO. 30 8,7S'.2') ...... 7 8'25. ~l lli",j55ippL	 .. ··2;800:53· 72. 381 -lS,037. 31 73,603.65 1«}2H,SS

1;0, l.'ICl. [,II 1".407.77 117,134. ill) 1.( Missouri. ... 101,951.85 16,800.20 

6th Missourl. •. , 

::::::1 . Monron•.... NebrllSJrn.. Nevada•..... New JIompshl"' .. Jot ""'-ow Jersey ... 5th New]cl"Soy .. __ . Nc,," Mexico.. _. l.tNe'l'York .. 2d New York... 14tlt New Y"rIL . 21.tNewY"rk.. 28tll N"... Y ort NorthC~"oll"".

North I"'~ota.

l,tOllio_ . loth Ohio_ . lltltOhio . I~tlt Ohio . Oklahoma 

Or"~on . 1.t P"nn.ylvnni~.

12th J-'"nJl~"lvani"

23d Peonsyh·ania. Rhodo 1;land.... South Carolll'llI 

f;outh Dakota. : :.­ Teno""",,". 

1st TOxos.. 2d Texas. 

vtah ......•.......... l"ermopl. ••. ........ ; Irgh""..... 

~et~u, . 

Wl:.on~~.~::::::: . ;·>:~Ing _ . bilippme Islands ,. 

•• ·C· 

7,&14.10 •••• Wi.i.i-I 1,,21">8,37 92,526.49 33,023. 75 \ 5~,w.l."" 

85 IH

,,~,~'~ ...I~I_ 95 

7,~~ 12.00 1,971.19.. .', .. " 2,513.79 

170.25 ",j";:05" 5~,Gl2.27 775,57 nl,\!>'i.M '_"'00' 5;,mIl.53 12,&:13.72 M,l77.lS """'~"w dl().I),'j8_~ 19C,16Y.!l.S 112,751,11 -7-:16·' ~,.n, 7,1 2\0 ~l ""5: ..", 

);l-l-71 591.89' ······iti;-i.%:oi· 63:W 17;~~~ 1,'>'11,32'1,11 228,259.:J.O .2,MI,&H.W 750,10J.71 5,261,5jj.."iI; 

Il ~5.fi5 78,731.90 1,]25.27 79,&12.72 

,Ol284 49,051.43 2~,055,li4 89,M9.91 

11,000.58 12,967.84 5,505.17 29,563.00 

7,;,148. 75 2~. 300. M 7,420, 78 lOS, !l30. ')8 

5,126.11 ..•.......... 3,599.17 9.01 ~,7M59

140'~~:12 17,0Z5.49 IS,I72M 18,021.27 191,7-16.03 

~:~f:~ 1f.~. ~;~:~ ~:~~~ ~:~~

)7,615.98 332.68 l;m:09 H~t£: ~;m:~ ~,~.02 1,87'00 7,471.26 3.~l.30 ~813.58 ,7.32 21,288.41 352,t{)K9.'i 17\1,&19.62 lW,01>4.30 

~.rsU6 ,.~;,..;.;. 6,6~, 74 ..•.......... 9, 879. 'i(l 

, 30. 23 .. .., 181,79:t ro 11,000. 40 248, 4Y·~ '!6 "g[;.':!.t 54l.oo 1211,7Jl.91 7,661.10 13~,~i12.01 ., '""' 8,142.06 23,OO.'L~1 5,6-H.50 41,8117.69 

J"r,·1.71 ••••••.......... 5,519. .14 972.85 13,200.10 

5,91li1.67 90,1>86.&8 4,577.30 31,124.50 152,573.15 31,~19.6;l 13,324.59 10,025.21 :Ill.933.8-l ~1,7G3.Z1

3J'~i2.65 2,488.58 lIll,28.'l.22 W,Im.31 100019-00 , 8. 4-1 123. 57 5,502. 114 450. 811 12::l9'L BI 41,072. 6-1 •••• . ••• 5,476. 75 42l!. 75 4&,97& H ii,8M.75 IS,2BIl.18 21.224..76 16,G35.39 112,011.0; 

,0l9..211 597.60 17,63.1. 78 3,8-\19.72 41,1.19.39 

9,260.11 3012 IS 3,!lOO..2.') 1~,'l1"'-54

218.009.41 .•.. _........... ::rJD,b&l.27 1l,08&s:l 429,772.00 

...~:~~~:..:. <~~~,:~.:~:I-"-'"C','C;~~"c,'=c"O'c::o;"F"c""c'c"c''''C·'·C'F:::''''C''~:C~'~C·=~~ 11,442, \It3. 15 18,992,004. 4Ii 

'"

...
 
- - - -- -

TAD'LE 1.-Rl!:(;EIM9 FROM: SPEC1Jl'lC BouncEs OF I~TERNA'L REVENUE, F'lIlC,l..L YEAR ENDED JUNE 30, 1921, BY CO'L'LECTION DI!:lTllICTIl--l'ontinucd. 

,.~

497.63

~.~."

6. 7.~

9,Z67.08 

JO. T1 

';ii..j:9ii 

~19.52.'

2U4 "-'$3'-20 

2.10 15. 62 

6,265.35 ' 

.00 

···i.-is ······:17 

.... .. 5,470.85 •••........ 

194,510.• 

"i7:iii~:~ '.M57,7S1;.72 

4,OAA 42 3,080. I. 

477,693 2~ 1,795..... 

3, It\it: 1. 

~'m~ 12:25~,3\ 271,891.51 

1,626.81 

19,m.]7 

2,189.7 

. 41~.!~

1,698,87~.,!'

37,0!l~ 51 

6,320.\'7~.~

14,2~7.fj7

V, 175. 79 

iili.-lWl,57 

---'47:ili 

24,180.91 

296,88S.8'J 

42,232,552.16 

14!l,416,91 

28,756.24 

4-19.42 

tl"l,il7.15 

3-I,S,O,45 

IJ,:;22.W 

2,574..92 '" 00

12;'096 4.1 

111, no. o.J 

19.12, 

1()3,1I)(I. 281 

~,828. 22 \JI, H;o, 95 fjl,182.~

79, 0Il6. 66 

7,448. 90 16,93ll.47 WJ.56. 

2,21\1\. [if, 

17,21~ 2S 2ll.4~

1,'1!lJ.8ll 

~16,'II65. 49 8,821. 76 629,527.97 

34,722 60 7,03634 

20,797.81 

2-I,!i1l.S2 . 1, ,[Ill. 7/ 

l7,7'n.1;J. 

1Ul.811.53 

~,!I&I.,2tJ..M

73,.m.74 

62,701.7:; 

1,022.12 

92,lllll.93 

14,5&1.67 

14~,~ 21,39~. ;;: 16.113 V17J.74 

~,:J-48. 76 .14,9019.01 

m. 

58, 1~1. 00 

An'<mu . ArkQ~a3 . 1st California•.•••.•. ~lh Califnmia.••....... Colorado......•...•.... Connectlrnt..•....... Delawaro..........• _ Florida.••... 

GoorW e • Ilawail.•.. Idaho.........•.•... 1st nlinoi.'l.•.•.......t. 

Sthlllinois....•••. lrl<11ana•• _.••. 10wa ...•••••••••. Kan..a.s•.•..••••. Kontuok)·•.. ' ..•....... LO\li,lnDR••.•.••••••••• 

Maine . Mar)"lll.ll<l . :M:as&\dl'l5o'tts•• l,tMichi):lln ... 4th )Uchlgan•. Minnesota .... Mlssls..'<lppL ._ .•. " •.• " 1st Missouri . 6tb. MIssourI· . MODI,ana •••.••••••••••• 

Nebraska. 

No"oda ............•... New Hampshire .• _.... l'IN.wJorsey•.•••.... 6th N elV JotBey••••••••• 

NewMeXloo.. 1st New York 

Other \ T· PIBJ]l>S, I Tonnis Dj,trlots. Aul~mobUe Buto- ""s?r ao­ or~8ns. raoket.and Cbewlng Cama,"", Lruoks mobiles and c">sones!or and motor pbOllogriphs, sporting gu:m.~per lOper W1Igon', oycles ou(omoblles, et~., Spec goods, III """I. eent. 3 per eent. 51'.r oent.' ot~l'er e-mt. per~ent.

1>:l3t. ~l $').10 Abbuma. tW,oI'J7.t14 16,097.57 fI;,041.0' .

I

Hunllng 

F'iTeBrms, n"d 

sbolls,.le., howia 

10 por !rnlVl!S, 

eent. 10 per 

o'nt.' 

5Hl5.27 

------- - - - ----------.--. ­
Tl1.l11il: 1, -Rr:oe'1'Tl'Il'1I.Oll SFEO'F10 SOURCES 01' hlTERIUL n8VE~UF:, FI9CAL YEAR ENDED JUNE SO, 1921, nY COLLEC1'10~ DI~TB.IC'l'S---COlitinuN.

I Blot dovlce Employ· I

Cigar or veMlnn Mollon_ ment "f r",lal,!o l,hwy Illun/lng : 1·a.c11l., Thermo. ciga,etta Arlkl... plctura tJ.Jm.s, cllild l"boT. 

hntlles.elc., hoM"," 

and T<l1Iet 0"1", el(ll)t.lc ""d lJ\"OlY garmellt'l'1 motor wal~hj,,~ msde or fur, ote., hM~". ,,~,., etc.• b<lIIt8. etc., I'''''''ld. I "I the fan•• 5 per cent. and pille", mnehlne•• lOperoonL. a Jler oont. of tho r~,ntll.l. entire net ! per cent. iO )lor I)ellt. 10 per cent. 10 per OOIlt. 10pc,.,,,,t. 5 n",110 5 Jlor oont. profits, p~r t'Ont.. Wperoont. I 

Alab:;ma.. IIl6.65 17. &I •. 1247.1~ 1'94, tlOO. 27 AritOna . .... " .Arlnl" . ..~:~, ,... ~==

lstc",Ulornla.......... l6.M ,i:5O' ....i671i..9-j.
 ",t'iii' .'ii:ni-ili' $21.50 ·"ii-i."6ii:i· 62\1.U :is:2:oi:i'····ii,'OCri,:30· I,007,1Q~OO

6th CalJrmruR. . . ... ;25,. 00 '.00 4, ()20. 6:1 8.s,6&!!. 14 2,218.12 9,8l7.3O 38m21 .... " 1,002,47:"'17 CoI......do........... ·····ii:i5· 3,5IG.00 lISl. 03 m; :om. CJ.I 403, 2\lJ.. 21 ConOl>O\leoJl.. ii:iiil:Gi 71,S51.!lG· "'S;~f22' ~U2 1M. 00 "m:iO' 00.00 10,810. ro s;i-.ji'W· 61,lll>l. J5 32\1.>=1 5,2112,OO3.M :t Ill) 15, 35& I(l 

Florida '...... .........•_ . DebwlIro,... . .•......... I, m 31
 W).~II;. 70 ··i;oos:s.f 7~ n 34,M4.3!I 

167.00 Q2lL75 1211,675.as 'ii;i7i:Oli' 500,111.00

~~\i:.~::::::.:::::: ::::::::. ~2.-W· . 123.99 2,«:1.76.. 12,009.95 d7i:i.i;· "':i:ii:S:i' 4O,2!i'll.Q6 ~~rtii,;Ob·.~. :::: ·~7:i.il' .. "'jilj:32' ..ioi:D1H7' "ii,"7i1i:ss' .';~:;;Uf .. '3:iin ll.\ 536,610.17 2,758.10 "'300,77Il:i-~' lOO;oro..~9 .1l.5S3,H2.70 l\tllllllnni...... ~!l.Il6. 16 2l9.15 mlJll ' , 572,344.28 In<\iana, , ' .......••. 2.3(1' ···:i;~i.. ~r :::::::
 12,050.75 5.91\1.'" ..• •.• 9,:Nl,4SI.60 Iowa, I, [,51. &i 1,940.72 39.18 21,SSI.!'lJ zi(71.j'-4~.: 71l\1,~l~.43

Ranoa.... . . 23,898. 'l9 

(is, In tJ(I 220, 2O.'l. ~2

K~nl"O"r.. , .. 212..65 ................ "'z;iii'j,)
 3.71;4. 11 .. ··j2:f,~· z.J~ ····~t~~:·~· ~~~i:M MMne.••......•••••••• ..,... UJuhLanl..... 'lI.85· .::' "i,"7W'3Q' 3.:!.l 1,88~.1j4

5,479. H ~2,M2.71 121.W ,03.60 lM,~7~.nl

Maryland........ g, ~l "ici5:42' ...... ... ·····:jii~s ··..3D7:S2" 76,1196.75 2,gIG.M 15,211,37 25,250.36 72[>,317.9-1 

/lla~"'"hn'I)U. I. H~. r.o S5U, 01 7'J" n2' z, ~,n OR G. 500. 97 157.344.78 7~.341.Gi 143,SOl.M 121,li19.l'>J 6,302,57l1.75 

1st Mkh!l;'lln ,••••••• I,OO~. 73 .12, ~[ll. 2/", ~'lI, 03 n~.~l,\.5.lJ!J 14113.'H 1I,4Y1.T~ 25. i!lI9. M .••.••. ~'.m.1SJ,42

4th. ~llohJi;8n. ""I.B7 2.37;!,(l'J ':i,5i:;a' 10, 5-'lo3. (17 l.20r.3~ 3.28 GGll,OO:iJ.:I 

Minnosota 1'. 1,002.9<1 5.61 17,65&00 2t7, -'120. 29 J~6a70 6,8J3.7~ M.3m7! D,6~.30

MiMbslppi.. 2,229. l!O :13, 43ll 00 ........••. ',' ,',','~; .;;;; ',.,';';';',' ii .
 1st ~u.,wri. ... . . • . . . . ..... .', """ .~5 ······~i:.Ii· ···a;022."77 .. "'570.'6t' -is; i;7i:25' j,ji:i-2" i ii-."Wi" is' ..••ii."558' 7~' 2. ow, 02\1. 03 

Glb lJJ!lSl'\l1/ 3-1. 7~ '. 3,z-J. :n 971.20 015.776.45............ 1,9:l'!.1; 2&,1135.91 630,151.74 

M"b:~.:k'---" ., .., ! .. 00. C5 2, 4t1J. 88 ~. lB, 8IJ&. 07 '370.'92' 1,l1li2..0:. lS,tOQ.9t · .. ·jli.. ss"' 'iag'w' HI,lM..3'l 297,OUI.72 N~vJ.8,~·.:::::::::::: .1"" (,3,3 '. 741.75 2O.00.:l7 3,0:>7.67 

r.'i~~:r.:,~~: ::::::::::::1' "iili.·M· "'i;7ii"~' .. Sth.NorwJen.y. Q.3t1.4Q 417.H ···S;3:U.3t '. 'ii'58' IJ, 523. iI-l. 

----- '_7.7_~

IiI, 4~.:s9

3, 109, 600. 8S 

2, 768,87Ull 

. ._EMi!i
 
I 

'J' ABLE 1 -Ibo:cEIPTS fROllf SI'ECIP'IC SOURCES OF IXT:F;RNAL REVENUE, FI~CAL YEAR ENOEO JU~E 30, ]921, lIY COLLECTlO'l' nlS1'RU:Ts-{)ontinucd. '" 

R,.-m:,e I.ax", (conSUnlers or deaIer,;;. ne\·ers~"" (noIlslcoho~n

I Carpets, UnleI· 1 P~rl[m;..., tnlnks, , neyera~ menlcd """metJr..q, ",ape N..(uro.l 1I '" hrell,,-,. ]Ol'"e'I"\', mooe drinks, '"' Sc~ll'l"te, WO,rillg wah'I"", wholly Julc~. miJJerBl sppaml.Ne., ,',..,k" "'''lieitlsl ""' or in pari, >,!n~fr a1~, or table (~'{/rJ pJJllIin~" mUcie>, cl"',. of >ale l"lce e~c .. or T.1(gl. "em ~rti~e;al wutero, c~nt, or Tolal. on endl ~ale price, III execs" ~aje cercoJs, "';"0",1 clc., per rr",l.Ioll 2:; ce"l. IG per cent. of jh",~ price. de"ol ",n("", ~sllon, th'='lr mlUmerM«] ot Ir:",lion ;; por Cell~, <JJe prkc, ~I.C .. 01 2 cen!.'. pa,<t, ~hereol. ill tlt,'!'IW, Jt. per cent. sale prloe. 1 ,.~"t. 1 eo,,1.. 10 per cent. 10 per cc?-t. 

,

, I I - .... IHO,H4.22 SJ7I,~II.'" 12'1,773.05 rn3,Goo.00 Ul.~5 $400.2'7.1.47 Wl.6J 1423, 7~5. 01 I 191~,ol21.2(;

..... ...... 66, 100l. 80 ~,i,,;jl.f<7 14,OiH.24 J2,', 6\>!l. [1(1 .. ........ 28,ol34. ro
 .. 100,711.61 131.146.. 117,S17.01 JI3.~17.lfJ 3.,G27.01 2\;', f,,2, fol IJ4. Wfi. 01 ij-ii:r.i­ Tl7, ~73.:?l) 4J~,83(1. '::::.1' '$3'7; iJ.i,~." 39' ~75, 060. 8IJ 8.57. :.:s. f,L, Inl, 4~,\. {)oj 1,(lIl2,I,i~2\; "'369;i;2iilj 377,79S- ,;' 4, mo. 70 5G3, 112. M 1.31".0".~.4

23,848. 74 123.7:,1.4," (,11,961.14 207. n1. hl 1,'(i7.~'1l.84 11S,100.13 )25. __1'.,00 I, 9-ll, OS 679,751, ;-; 925,6J4. lal.~)~ 201,008,42 1'10,370,31 !-.rl(l. ,1~7. 91 81,OG7.98 lOO,IU.07 3,m<.~ 244,501.112 ol2~,gg2. 7 6,~:~? 147, ~:;;). ,~2 361,018. 05 1'8. 5-12.;~ fAS,1(I7.67 376,410.97 1:JIi,Wll).12 I,Ml .•S 337,s:J8.18 &1.975. 7 0),'l.46 J6,528.1)] 33, 300.~,o 21, 7W. 12 71,72'7.12 19,9!X,.8.~ 20,425.13 (1-12.45 4Uf/5.d.'i &1, (l1~. 9

... ...... m, 1'2.:H 172,S&l.,5 4\'. 7'JO. 1\2 8,256,14 %,J, :l('.2. 43 :3S2. 8.> 3'JJ, 6m l)(l 5,"4. en. ...... . ~lO, 931. lQ 270.942.10 12.4/iJ.40 ~~:~:U 725,226.97 'jl,,,..J2l. S3 I, a40,Otf!. 

., .... ... ....
 ,. 7iil ~<7 27.!I9f!. 73 50,319.82 I~, \l.l~. 91 93.9,,7. S3 '.00 M, 9a. 71 :i.'~~ 31,~17.30 8S,~1.1

JI. H 47.4Ifi.8O J, ~,rJ. 3-8 102,284.32' 878.m 16.748.51 121,B65.U I~~, lSI1.3 .. 'l-l7.03 1,763,951.42 2,~:~~:~ ~11,17f!.07 4,MS,819.00 I. (~.1YJ7. 49 820,OM.1!J 'Zi:O~7."OO· 1,105,740.79 3,olo.1. 7i~.l

......... 100,192.93
 ~'S. 15fI. 50 1~11.40LG7 543.845.10 lll;;. 025. 50 23fi.29ll<.'! .......... 393,200. !;il
 19'1, 525. 9 . ...... 3'11,36,).00 493,01l.06 147,O\H.4Il 981. ~JS. 15 117,OOI.12 ol5O, 18~. r.\ 6~II,OI5.ro 1,200,29;;."

1,.H2o M 317,011.35 3!ll,m. .'iO 12S, 873. 2) ~,556.60 15, (l&'l (>l 157.88:.'.67 ...:\; 24li:i;j' 440,0,'(;. 37 I 616.7B7.1 ........ ... ...
 2.11, tSO. 62 ! 2~7.210.G7 r'l,~73.(l; .\29, 073. 9,~ 70, .;oJ. 73 .... tG'.]17.2lI 537,819.0 ·~i17:8&· . ... IOO.ol12.31 :.'00.002.15 .'f.l, IU. 29 456,286.07 :is;077." o,i.~. ~,299,30 ·.j;64'7:'79· 13. :l9IUH 871.423. 4,807.Z'l ilS7.116.81 V7. 170. 00 75,5&1. 7~ ()44, 979. 83 327, lOO.,;(l 381,S70.69 G12.45 2iH, T,"~, ,II 951,150,4 .... 373.57 43,1),00.45 H2. Wi..>5 13,511. ~I 17D,045.1>B 2,440. ()/I 4O,51S !l6 7,396.06 1\1.1,138. M :M~, 4Ql, 

6.873. ,55 (00, ~7. 58 5112, 71Z. 1P Wil,4U.53 l,;lO-l.367.8.'; :H8,HJ.51' 291,248.~1 2,G72.1Y.l Mf.197. ;(l l.I~I,589.

V, 100. 63 1lH,0&1. M 1,2t5,.'i47.70 1oo.ooa.14 2,28."l,Sl5.SI 3(l2,r'll.70 749,200.54 1,4937S 1,2S )140.82 2,4.11.102.

4,088,21 5lll.2B8.1'l'.! 7OS,OIl.55 11l'J.356.46 1,472,~j:;,07 ~18,282. 76 348,892. 21 7,ti8.G4 685,873,17 1,15<'. i26.1 

12,';. >fIl, Il'J 16-1, 993. ~2 ~15. U 291,370.44 .. l00.1iOS. 82 Z1.~. 486. 70 415. Woi'i. "'iI;~:25" 344,5&5.48 459,944. il 1,026.~th.6~ '345;532:60· 38~, IS7. 70 .. ~15.29~. Zl i2;oo.s."is Mt,362. 20 1, 19-1, 17~.

.... 94. 7M. 93 .67,429.14 9.51.'>-41 171,C1lS.48 SIG,8-lIl.U 2,500.65 211.174.89 5a::I,!.i;l.7

5,020.71 365,3-1J. ~I ·i;,jiJ.i;S7i."i3·

]
 300,592.68
 221.154.05 991,Jl9..'i5 2'17,~76.95 Jon, iro. PI 1.91l11.2&l. 

3,424.1'19 383,512.72 .'I33.G74.38 12S,101.H 850,1<01.-16 9\1,952'.72 110,2-19. !hi Uin~ MS.613.~Y &\3.0:10.3 101.37 81,9.'.5,1. I M,6:lO.13 15,1:J;1.M 181,810.31 33,721.45 30,007.27 1M.:l5 ~QEl'l.7J lll2. {l.]1, 1.¥.I3.57 195.0I0.~ 213,221.88 52.1Jl.7J , 471,873.44 22.027.60 135, Itrl 52' ..............
 ,3~&l 384.41>1­

'"
 

Disll1ds. 

Alabama. ............ ........... ....
 •\rlwna....
 Arknn"••. ...... ........
 III Californill.. . (i~h Calirornls_ .. .............
 C<)!orlldo......
 Conneoticut.. .... .. .........
 Delswa!"€ .. .... - ._ .....
 Florida.. " ... .... .. .. -
 Georgt.~. ..... lhW(IJI....
 Idaho..... ..... .... ....... -. .
 1st nUno!.. ........
 8th Illinois ... ....... ­ Indiana ...... .... . . l"wu. ._...... . -...... KUll3IL.'--

Kentllcky..... Loul'lslla_ ..... ........
 Mainc.••••• _•• Marylalld. __ ... ......... ..
 MasSlltl1usotts.. ............ l.t:IJl"hJ~all. ..... ...... .... ~th Michj~rm ...... ... - ... ­ MlnnMO!a ...... _._ ... ...........
 Misal~,lppl. - .....­ 1st )/;"ou,; ........... .. .....
 6th Mlli,ourl.. ....... ....
 Montana". .......-.-...
 Nobraslm... .... .. ...... . 

Nevlld"......... lll9.S8/ 19.7iJ7.22 W,T.'6.45 2,479.'17 42,ll12.n 1.:loCl.2.l 21,171.10 ioo,2; 17.300.90\ 52,Zl8.~2 N6wJJ"mpslJlru -. 400.505 ~.213.21 OO,fiZl,40 10.7Sr.17 91,00/,.;13 1.71Il.27 5O,218.t(l 81.71 IJ1.~18.&l 11l\l.~\l--l.U lot Ncw ]e,,~y - --.... 2. foP7. Il.~ 67,418 S3 l~', 1M. 25 21, 2<-1, 20 215. 9a.'>- 23 42, S10, 70 43,94;" 113 16S, I7i :1-17, <Ji'l. 89 33~. GU. J2 5th NewJ.".y ----......... I.Zlg.all 182,317.40 :t:l4,740.73 00.7~2.lj.l 009,01~.1IG 9~.82-1.30 m.048.Ml 3,110.63 389,876.10 1,571,'l5II.'!1 

!o.'owMexico., - -...... llln 25,016.09 :Ill,34'.58 3,947.98 .'f.l,32~.8S ~,!I!il,20 ',671,80 ~1.80 54,8011.4{) fo/l.393.29 lsI New yo,t. 9, HrUII 25ti,SI4.62 34J. 700, 32 Sl,301.59 OOO,r.:tl.34 I.Ob'7,Wll,70 212.3'17.05 1,(<l7.l9 601,3F.8.511 1.llo:tl,2'Il'.52 

2dNowYork _ SJ9.8Il2.72 3,800.(14;;'39 3.7t..',~I,fJ2 423,011.22' 8.003.710.:;'\ 2,127,~00'94 552,8(;9.51 128.m4!l 1,438,8'J7.1>O ~.:U~,(),\O,74 J41h New ¥orJ<. .. l,m3-611 129.Cl3O.18 2.\,'j,m.t.2 Zl,83G.99 4OO.1I~.1)Q '78,.136.01 217,W1l9 ~,OOO.Ol'I 379,938.113 , 1,lI'll.113.n 

21,: 1\'ow¥ork --.. 7".;·OO'd ~,.!,",.~ 2W,il22.I)1 95,381..'>1, !f'5,nl~ 2W,1l1l'i 1.~,4-5J.79 3,fi1S.1l8 320,25'J.1[ G75,503.12 2o'IIbN"w¥ork _ ,~.,,~o '-"-' ~~7,":l1.6J m.5l12.8:5 .uI7.82l."" 800,330.73 :>11'.6(4.89 3,~.'f.l 365.205.66 1 L.~22.28.'l-57 Nor(~ CaroliJla. --.... . .. Il3, 7119. 7~ 189, 176. ."<lJ U, 300. 51! 127. 'ili/l. 95 lifJ6•.~74. 39 1,000.65 38-1, 107.77 9012,582. Bl NorthDakota __ _............. W",70.73 58,238.7S 12,7,16.88 llO.r,.j~.3Il ol7,oj-]O.81 2.W !;<I, OW. V 131,.U.28 

l'tOl1io_ -.... -~ii;,';o,'~.:,~· 300.ZIl.70 378,1'11.20 j«'.lm.17 &l0.46I.l5 ···jJ.i;i4S.·liS" l7'J.348.52 3n.51 'Y.s,418.82 ~l-lJ,23g,r>3 10th Ohio.. v It7.8(1f,.08 197.702.75 58,~W""1 402.18'J.Ol 1oo,08&.05 1; 057.01 i,21oll.00 198,005.28 527,Ms'311 

l11bOhlo. . -. 210.74 17.3.518.38 225,670.I~ 0:;'837.83 495,237.J4 l11,£18.'5 ]2(j,'!S8.79 .04 1!l6.052.07 42l,3f<7.(i.j ISthOhio. .. -. 10,429.291 617,Z7~.47 05t,lI5O,67 1&),911.31 1,442,07.1.74 Wl,340,3-8 35.~,89<l ..22' 2l.,ZlO.1)J 1j.1G,981.l5 l,lI07,4Jl.l:i'I 

Oklahoma.... 5O(l~1 406,.193.92 21O.~1O.40 5-1,41lll.80 701,872.(,0. 110,9J2.~1 I' 461,678.09 572. 50C1. 3lI o,.re,'g~~:.:;;.,.,...;:,.,;... I.m.09 208.844.8-1 23G.217,1>7 c.s.3~5.10 1;1.),035.00 ···:ii;4W.84· 119,357.,17 _. 188,062.76 J':'O,:J;17,17 o Po"",,> o. aI.17,I.S8 739,3.\2.88 1.;:;j1,S31.22 264,7m.99 2,2.5(;.063,47 ~.o.·:.s,;(\1.34 318,507.]] 4,~28.3B BlI,I:lO.OO ,1,W2,425.711 12tJJP6Lln<jlV6nia................ 4'J.07 73,IOO.O~ m. 1-9), ola ,""1, 13Z. fol 300..';1\1.2'2 1,086,.\ll.99 08,219.M 929.13 269,J2(;,?1 1,435,087.87

23~l'eIlnsyvanil'-..... '.. 2~,~.12 632,933.1;2 837,~7B ..\9 205,493.i;/j l''..ll?,'~£6,.. ,OO, 1,149,613.20 42'ol,4[lO.:l6 2,";.51 800,963,74 ~,~'17,484.71 Rhooelsland H, 750. lIS 78, 932. IiIl, 1:l.1,m,~1 39,%8,04 .....",~ 112,657.17 48,915.0\1 23.82 170,7.\7.3!; 332,~M.43 South ClIrollna. .. . .. . _ '.. 71.092. P., 1(17,326. .'i.l It, 875. ~3 1ro, 295. 09 ". . 418, 193. B6 8,587,55 280.082. 91 736, ll&l. 32 SuuthDa\rola _ -............. .>0.861.11 m,BtJ1.98 12,73;;,l8 I:l.~,398.27 ._. . 4,318.M 18;,4(1(1.&2 191,'19.8(l l'~""ossoe.. _ Gl9.(;j' 252.,lfIj.22' 281i,2<l1l.B2 100,800-,1" G4-I iiUl ro S9,467.2(; 3"3,600.00 15,~7ll.:l2 382,n5.8-1 1"12,780-31 1st Texa.,_. -. 1,952'.99 41,;,2112.22 30':1, lTJ9. [l7 !i8,37G.78 "lJ: 581: 00 I~., ~~,.' ;~.3 204,931. 97 221.07 509,000, 72 ~7. 579. 29 

2(ITCJ<M. !'~'\'.~, '-H8.,i12.1~ ~,',,'~~ .. .';1 .i~,59().45 1,213,407.74 ""., 400.507,,55 '5.381.2:1 O~578.35 1,II"!'.niJ.I.&l Utah __ . .. _ '-"" 0 8/J,175.34 "'-'" ,,1,003,00 198,'1:).1.34 24.900.29 25, 515. .'i4 !<8.'i.39 111,35O.29 JC~,651.51 Vermo,,!.... . _.. 4m.Hl U.·">-13.,';.3 ol3,120S.~7 739.(19 ro,8:'11.lB 1,~.£!! 21,148.78 lill.M 50,889.08 7~.:l.',(l.49 "Irl(l"i -............. 15.45 170,683.80 2l'IIl,0C>~.:j~ 101,89&20 539,367.77 ="''"'' 3J-.j,2'37.r0 2,m,22 443,!l52.7l! ;"01.4Zl.!J9 

W""hinpon.,. .. ' ..- 72.n 3&t,042.1JS :l57,\1ti.3~ (08.567.17 829,2.>l<.0C> olO,781l.84 98,272.58 381,001.91 5:l\lltJ 33 WcsIV'rgi"i......... 480.74 16R,(M;/)~ 193.141.15 52,800.48 0125,4-19.19 100,m,;'.! _ 293.315.110 400;31lS:n2 

W1«o'''in --.......... 33 16 271,060.97 1 418.B13.36 99,7C'?-41 8O'.l,(,;,;.\!U 'i.1s9;li43.oo 2OO,Wl15 5.'i,:Wd9 5.'>5,ros,n2 2,1))), 959. J5 

Wl'Omin~ ··.- ·.·.·.·.·.Ic",""..,.-;",',,'~,.o-I,;-;,',""",,'c','_.,I. 31,386.50 1,15.'.95 11,814.00 7,6(13.37 2,63!l.~~ 16, no. 58 t4,~i~.:J,1 '1,!I'lIl.2:!

PhillP:~::~'.I~~~." . . . . . . . . .... v ~,- ~~~:~.'~912~,~,- ~~;..~,-~, 7~ 4; .131 •595, &W 73 ·1;;.,·.C"~;,c;",;c·~;·'II;",c·~,·";c·~,·,·c.;"I-,c·~;·c.,,;,;,.,;.,.·11~c··,,,,~oo;·'.",_',.,.;.,;l·~;.,••0·,C'~,,,;;n.; ..,.~~

-

._--- ---­
,TABI.<E l.-R£C!:II'TS FROM SrF.CIFlC SOlJJtcE'" OP I NTER~' At RrVf:NUE, F'J9CA..L YJ:AR ENPKD JUNE 30, 1921. ll.Y COJ,U:CTlOS ~1"''!'RICT&-C'..ontiJl\lcd.

DIstr!~ts.

Alnhama.............
 Arl,on~ .. , ...........
 Ark,,"'a.L ........., ..
 1,1 CnlJlornl.:l.......•.. f~h Califoruln..... ..... Colorado.............. COllllOCUCllt•..•..... 

lJ~lawaro.............
 FlorIda.....•••••••••.. 

O""r~................ Ilawali ............. 

Idaho.. 1~llllinoi;:::::::::::::

BU, JlUnllis ............
 

Jndl." .................
 In... n ... ...............
 !\.AM"..................
 "'''l'''ky.............
 Loul<ians .............
 Ma.ln~. .............
 Maryltl-nd·.............
 

Mn'Sl>ChusOlb•••......
 I~t Miehj~all...........
 

4lh Michlgflll ..........
 )llnnn.,ota .............
 

Mi'<i!<Sippl.. •••.•••••• I~t MissourI. .. " ...... 

lith :Mi"ourl........... M'mta"a..•...•.......
 N~~ra'ka..............
 Ne'·llds .........
 Ntw Ilampel!lre. ..... Islf';ewJcrsoy•. 

N"nrcotia;. 5J>"1'lnl ~x ... not elsewh~IC eDuml!l'nted. 

Opium, 

coca 1",,~05, Impmlcno, 

cte., per "",,,ulne­ oon<:;e or Ilirers. Bud 1,,,,,tiatL oompoond· thnr,,",r, <lTS, $24. I Cllnt. 

D<l(lI~!lI.

Wholo>­

""Ie, klllnlJ, 

Ir,. $12. 

'I n~.I ...sIn 

Prnclltlon w,tt>xoo 

ers, $.1. n"l'lYltlc 

pmp..,..· 

UOtL~, 11. 

I 

Opium

0,..1111" 

hl ..nb, per hun· 

urO-d, II. 

Total. 

Corpora·. 

tlom, (0; 

eaclI II.oo:l 

"'kltnl 

.1"" O"cr $.",rnl,ll. 

Ilrokers. 

Stock, prod.I Ct,'<1.om· nce,ormer· 1'..",n, ho",o, ehundl,o, 1100. 55O-S\lOO. I~).

51~~'

---­ 1150.10 t2Hl.OO ." 274.7f, 

~.oo I~.OO

3'.!0.43 g, To6. 00 

65. 7S To~. r.o '.00 319.U 

52.20 2!lr" ,)1 

~I.M U.OO ............ .....:i26..oo· 1<:1.71 

'n.oo '''"00 .... .. 12,Wl.12 ···OO7"H.l·

100.$\1 100.00 6,919.+1 ,16.00 332.~5 952. 81 8.311 45,00 

4, 2lG. 27 17".1;11 11~. r,:; 15.';.1'<1 11. '.l':l M.OO 5,391.36 a.\!:i4.32 

1,716.H 572.00 11,6.15.10 6~I.OO

5,(1'18. ,1-.1 f>l.<Kl 

23. 57 • 222.00 

<200 260.75 

12,226. 97 <00.00 

1,255. Rl 305.00 14.0.; 162. rn 40.80 ,"-~

............ ······~.. oo: 113. 75 Hl.il3 ~OO

$SOt. r,o fro. 75 

~;J(lOO

1,101.15 lIT5.00 

J.lJlI3.ro 

."J67. on ~,I.00

77:1.50 

I, 5!l\l. r.o 114. ,r. 4!!1l.~2

1,mO.I~1

39~.[,11

1,1l3\),21 

I, Y.>/l. foil 

M!.i):} 

71(;. 7~

3M. no 

=00 

2,3.'">1.25 

1,9+1.00 

llf>\!,75 

432.00 

375.00 

~.OO

<2200 

641. flO 

3(l!l.W 

"'.00 

"00 

I~oo

2O.W 

$1,570.1)7 

!'5-1. 77 3,772.83 

5,128.74 

3,ll'U'o. 7S 

4,47J.M 

3,421, 7.'> 1>14.0:1 3,430.(1)

5,2S2.3S 

lilt ro 1. 7f,2. foil 1:;, ;,; I, 17 

.,...,nss 

;,"N.H 

',9?-I. M " Ic~.:>.",

5, ~~1, ;:l 

Ii, 1:12. ~,,>

1, \13[1. f,1 

'.l6,l'9'l./;1 

14, 7Sl. 

8, lOt. 76 2,4if,.~:,

6,,16.1.65 

4,~.ti1

S,1ls"5\ 

6,28[,47 

·z, ~O.·," 38 

5,M~ 13 

37J.00 

1,232. 23 

~,[)l7,21

$8,44-1.33 

1,41~.SO

g, [I'l2. 00 

11,71<1.41 

S,:m. 36 9,OC,(l. ~Z

O. 2~1. ~i

1,17~,~ I 

4, 37~~'

9.465.M r..,~. r.2 

2, 6OC,. 2tl 

26,2:11.1'7 

1l,3.';,;.OS 

10,701.16 

15,4:.n36 

9, "-03, 42 II, '2g, 19 

7,810.00 

.1,075. 95 15.00s. '11 3~, H,I-. Jl 

H, \122, Co7 

t,47il.63 1l,Io.117 

10, IO'l, 41 g,mm 

9, 111. 241 

4,JUS,00 

8,412.07 

809. ~;

2,654.11 

3,072.69 

$523.87 

1m. fl2 

401.2.'> 

27~.00

"00 1M. DO 

:1.'I8,2R 

3CM1.G5 

1:tll.SO 

4114.28 

129.00 

15.96 

151. no 

l"l. 79 "'.00 

129. it 

f$.~

,Rg,j 

~18. :10\ 1'0"1.49 

I, I~. 9i GIll. 15 

320.71 

l02. 25 It3.50 

2, 122.49 

210.00 

91.82 

:l;1.59 

141l.30 

322. ;; 

t>-.<;/".91 

1,311. n 

f:l15.~2

il\;.OO 

17U. rIl ~31

'.!.'i-l.10 

141\.10 

17l. 90 

"'" 1&i. iO 

412.60 

>200 

2t.60 

4r.o.2O 

2(fl.OO 

3l0,00

m.29 

Z/l.OO

270.f>8 

101.00 

,"- 00 

"'.00 

402.30 

Z3Il. 30 1f.l.70 

21;5. W 2f,'l. 10 :lOO.IO 

m.40 r,1l &l 

121,&1 

J1. ro 49.70 

n.w 

SIr., 026. 89 3,2-15,01 

H, ~79.!!2

27, l~.lH

13,81!l.52 

15,:lGi.~Z

1l,1~O.GO

2, HE. z.l R,OI;;...j.l 

17. J'63. S3 1,197.07 

4, rm. \rJ r,~. 7u2.114 

1~,(>ll.'O

:Ill, 1lH. 21 2Ill, 769.;7 

17, E'.'lJ. 33 :1:1,030.99 

1·1,718.lt! 

6, ,f08--2IJ 5.~, no. ,I 

51,254. &l 3(;, SOl. ~7

13, 015. 7' 1~. ~fi6. ,)9 H, (r>3.~

ZS.,li9I'i.1I 

15, HO. 81 7,091.39 

Ie. ~1l9. 85 I, M2. 00 i SiB. 70 ,524.50 

$394, 70J. 71 175,92\l.~1

180,4»).14 

2, 500, 019. ,6 

1,106,001).1;,<; 

MI, 131. .\1 

I, ~S-l, f>89. 95 r,5!l. 37.\. VI 

299,371. 3fI 

r.tO. SO.>. 98 2m, Slg. SI 

178, 175.31 5, ~91, ,,1;3. 07 

39-1, 073. 3S 1.015,910.01 

7IlO,049.01 

~75,4113,CO\

f,30, 191, 40 

732. ,;" r.~

402,369.<I'l 

I, 233. 71~ IS ~,4ZI, 211.1l'iI 

2,311t.?i~.{1~

.'>.'7,(;Q'.l.21 

2, 252, ~S. 6fl 181,6t<l. :.lI'l 

1,367,819.31 

756,10.1.05 

Zl'5, 780. 97 463,413.1l.~

61,3.';0.211 

190,500. bS 

404, 1S-l. b4 

S9,5AA.31 

1, \1\11. t:9 

5,1;l.m 

~1.m.75

5-l, 10'2.117 

IU,554.lllI 

g, 4411. 26 

3,200.00 

9, 371. ~2

21,lr.7.75 

6,09.'>.&1 fA6.00 

15S,b~". 07 8, d,S. 52 

17, i~2.1J

16,OOl.8'l 

lr"II'll,~"7

.q, 7tll.l~

3.),4,12. I~

2,l»l,18 

42,052. 241 lIT, !'49, 72 

19,837. !'.,'; 

4, OIR. 9.'; 

00,912. 83 

3,001.&4 

29,53.1.13 

36,050. OIl 1,9,;7.30 

lS,4t3.OJ 

1,nl.1lI 

1..'I45.1l-I 6,I>U 8,'; 

SI, 99;1. ~1

1,12li.OO 

I, 901l.:l.1 9,120. !l:I 

5,SI!:.. ro 3,4111.00 

3,470.85 

1,100.00 

3,f,\3.11 

7,002.43 300.00 

32:',M 

r,.4:;'1.01 

1,~1ll.4-I

'.\lf17.oo 

2, 733.31 

~,OO". 36 2,21i1.16 

2,n,;.OO 

,,"00 

2,812.49 

13,312.61 

4,01)2,10 

SOD.I)) 

3, 7~;.1l2

1M.m­ 4,400.00 

7, Itf"i'lJ 

1lI11.17 

2,552.32 

1,162. 50 

~OO.OO

725.00 

Im.w SI9',. s.; Mo. &1 .......... 

·"8m,,&.· ··3;Oiil.. oo 

0.;0.00 341.1lS 5(1.00 . ......... ..···iiro 

·:i::i,TO"S.~· [il.00 

2,537.~

lL.17.50 ;00.00 M? 5(l ,",00 

73G.ti\I .... 600. as I:in 7·1 2.'>0, O'.! .......... 00.00 . .. .... .. ... .... .. .. ..... ...... .... .... .... I;, 129. 17 n~.47 :i::i7~:f<j 0.;0.00 1M. 00 

1,03.1.3-1 1,::!'l.i 01 1,741,(kQ 2,322.9\ m,14 50.00 02.50 

51~88 ."'iAoo

"'00:33' =.00 

'"'.00 

'''i50.·oo· .......... 

.......... .......... .......... .......... .......... .......... .......... ....... ... .......... 

o 

"
 

00 

00 

, 

m 

.~th Npw JON<'Y••• 14, 7SIl. 7\J( 136.00.­ N~ ?\"J. 7.~ I6,6,5.13 S, '62.PS 133. 1,\ ... MexI<'O............:· ,~OO :)0,\131.711 1,715,23UI6 ~.IU.5.Q 1,G60.43 \ 37.00 ...•..... ...... ..... ......../ 0000 _00 4;;1 Ntw york ........... 9113.6S 415.00 I,OI&, 9~ 51.25 2T.9~ 3;1.05 S,=.50 1, 5lIIl. IS 5l,r.';.;.OO O~.OO 216.07 " .................: Nt"· 'I. ott.•...... 37,i'1!3.69 1,s.s:l.OO I, ~'!B .•'>O 8,.\09.15 30.25 137.30 Ill, 31",7. 93 7S2, S'J1. 16 4, 35-1.:.l() ~,935.i2 33.n 1'2\1.17' 14th Now york......:: J, J3(I. 49 722, i"J 6,667.\l2 15,~.{l7 13,0n. It :lm.M Hi. 00 6,008. 51 1,M2.:l!I ·;7.HI.77 17,387,371.00 Hili, 7-16. 30 17,7r>6.0~ H,237.~~ '2Il,300.\I'iI 2J.tNewYork........ HZ.f,!' 243.00 1r..0H.:l5 ax, 276.•S 2SthNew York........ 6S1. (.2 2lJ.I.OO 418.00 3,973,11 6,43IJ. n 231. 26 109.00 12,00....~I 735,293.37 ~,2~4.87 3,00).00 'lOO.00 ......... 1,2ll'U6 "'.00 ",,00 2, IJ8. 00 S, 1"6. S:7: "'00 15J.~0 7, :.?St.ll 2,952.00 "OUO .......... NllrlhCaroliua ........ 19. 4.~ 00.00 1,513. 00 9, 1{l1.'~ 1,4'15,169.83 20,002.52 5, HO, 07 350.00 :M5. Notth Dakotn ......... 5.$.60 10,16250 1I, '49.n2 353.~ 21,701.69 "'." 21.75 ~.OO 2SJI.II'J 065, 80-1. 68 10,59-Loo 900.00 !1I.00 4,<. Jst Ohio............... 0.'1145 2,321.S1 '.00 I~. 00 5,fH'l.~.', 20,4.11. 7{1 I,Oll,f,7 10th OhIo............ "'''' 382•.)() 2, 90'). 2,\ 7,5,11.4:l lIO,7,\ HU6 11.!"Jl.M 1. 50(\. 00 h7.~~ ... ..... mOO sm. 50 5$.75 OOO,t>6-1.53 10,5,1. JI 4,.W!.4~ 100.00 Illh (Ihl~.....•....... l,n'J.OO ~,519.7l! 1l"!.25 8,1.80 7:~:;''-O~ 752,155. 44 .. l!.ttb OhlD.. gll. \l6 419.00 ""00 2,500.1iO 6,911.33 "'~ IH. .lO 1I,7lU.04 6, 669. !l5 2,1).11. f>S 00.00 ... ...... ........... 3t3.11 =00 4in,00 5. ~5'.6-1 10 55.'i. 41 ~'l. IJ 513,577.41 6, r.0.6S 3,675.01 .. '00 Oklah"nlB............. 110.00 ""00 8, ~3'J 08 12; 572. 95 :?II. 20 1" ..5.19­ 2, 812, 755.;'\1 :Yl,9C7. IS 9. 420. l!O ':i:i}:i:is' 2,;0. Or.~n" .. ······29.. ~7' ~s. OD 94. 49 217.00 22, 15~.62 727,800.36­ 3,415.92 fj,fjI8. R2 l't or,,,,yi;,ii,~jn:::::: 330.IJ.I 2, ,;.:;r,. 211 1O,13V.31 8'J, flO ~O. 20 13,2:10,21 ..... .. 13,371.88 3, ~~3. [)(I 1,5&1.05 ll,,27. &J 2~, 688. R2 3, '!-II. 2~ IIT.~~t5.89 9, ~17. 11 1,191.0, 500.&)' ":i:~i':i 11th l'onHsrlvnnl•....• .~ ,",00 ",00 2,505.5(1 :J!rl. (l) 62, frlO1. 1\9 ~,2fl\1,33'.33 00,105.52 I~, 571. 71 2, (};;2. 10 ~.Dl6. 23d P"""'Y "a'~n.. ' .. "'" 1, 2:'l.i. ,5 5,823.00 =" 1I11.1O 9,3O'J.50 l,r.or,.R:A 78 4.202. JI I,OG1.67 Rhodo Island. 55.50 I, U8. ro 6,561.01 1~,.45I.lI.'i 2,llill 2'J1.oo Z!', 401 {Ill 4,339,&';1.f{7 21,593.75 5,Ol3.75 .. ............. ....... $.00 SI.OO 2,SH.e.:t J, 90.-. 2\ 68.2.'; .. Booth Cnrolina ....•... 114, ,6­ <200 G-I. 80 5,00" 43 0:111. 27R g., 3, tSS. 07 1,07,";' (\1 ··..ijifj,· "i&j,'i Soulh Ilakota......... 57:1.00 3,~92. 00 .", II i. 5.'0 1,313.25 17;1.311 lO,1I:15.8O 1~;, ~7!l 0\ 15,8\4.70 2,G71l. 01 370.81 Tonne"'ee ......•. ............ "'i;O-ii:7Ii' 1r.5.00 2,6i,\.01 ~, 7\12. ZJ 19.00 ij~. ~u 5,71:1. al HH,Il'.nH 175.1~

..... J.oo 1,332.2S 6,287.32 12,41.,.33 I,SIO. ~5 307. :I.'> 881.25 211.67 .. .. .......... I,t Texns......... .. '".~ 145.00 moo 7,0,-;'.7r, IO,&!\i.25 1,235. ZJ, fIOO. '9 ~95,520. '<"J 15,628.40 ~,M'J.110 95"Si' " 2d Tua••...•. mro 136.00 172. n 21,37~c49 814,081.18 25,281.60 7,tm.3S , -H5. 2$ 1,891. ........ Utnh .................. !'71.50 9,100 2IJ 1\, S9\1. m 211.80 4... 00 ,"00 ",00 :w. '" 1,839.31 2,919. 'i'J 152,2'> 4,;.00 2:), 1'l2. r,o 775,0l.1,&\ 17,01,).71 i, 7'!7. 2'l 00.00 ...... ... \·erro""t .............. 3,".40 100.OD 2'.15. ~:, I, 3f>ll, 3:J J, 8Z1. ~1 S31. 00 ~,514.65 397,515.61 .1,[>82. :J.5 1,97~.1J;1 - .. .... ... Virgllllll............... 75.21 407.00 ~HlZj 6,026.91 g, 920. 64 Jij. III - O. 1!!\!. 79 119,001, 85 I, ~,'j. 3-1 2O.~1 5.6<\"00' Wn~h[nfnllU 1,6.12.RI ..•........ ." "'.00 I, 41i9. -n; 2'S,1i.J IS, 12(1.07 913,101.97 ~,0-l9.2,l 5,200.00 1,897.J2 ··:i:;8.50:oi ~, 970. 4S 8, 997. 27 3,354.10 WfOIl \' rglma ......... :M.53 "'.~ 19.~H.0> 312. IS (9).2, 2,{I70.4~ 12,4-1:1.5.1 1,542,4~

1,13S,123.02 Zl, S15. 13 8,117.19 2,0'7<>' 00 1,4!l5.&\ 'll"i»:loslo ...........• 40.41 186.00 37\1. !(I ",ro 15, 100. ,2 817,500.91 4, 5-10. Il.~ 2,5DS. 34 Wyoming......•••... : 0,201' 06 14,520.//2 00..,21 160. SO 22, 1"2. f,~ 1,419,310.OO Id, ;r.:l.n 1,891. fo7 ....... ..... ..... 

Plt.wnl1lue Islalld~..•• : 

............ ............ :I.'t,l. 7'; 60S. (),'; 1,ZW.01 W,7!j l11.IiO 2, 2~n.,~ .......... .. ........ ............ ............ ..•..... ... JM, 8;;9. 75 I, ~57.<'1 1,179.18 ..... .. .... ..... ...... .... ....... .. .... .... , .... -. ..... ........... .. . . ...... ..... Tctal............. ........ ........ .. ... .... .. .. ... .. ..... m,mllS I 36, 225. ~5 U,235. Z3 31!l, 1241- 50S ;;71,S7'.1H ~~, ;-5:t.n ll, ;.sr, 77 I, 70, 2',1I. IN, Sl.i, 652.!'S p, 594. 91 - ZW,477.55 4O,un.1l:2 M, 819.07 
TAPLE 1 _RECEIPTSl'RO):l SPIlClf'lCSOUncES OphITER~ALR£.VENUE,li':lacAL YRAR ENDED JUNE 30, 1921, DY COLLECI'lO~DISTRICTs-Cooiinued. 

f:'l,oclsllnu. IIDl nl'ewhere noumeml'c(\-{;Otliitluro. - Throle"" mIL""""'!, illld I CODccrt b/I.II!. I

An nt.ll.... Dowling I Iluto!nobue:/

Pnsscuger y9('ht~, U'eo' j 0"'. po..·.r 8Jld 

liJ I gild"" of Ublic b~aS.:.nd !>hacllnR lor mrB In clUc:l or CI=.., I Itl~ According enU!r1.aln- OX bltlons ~eriB'l, (llC<'orl!ll>g \0 T"". to lown.ol 1100. pool U1bll"S; """ M, 

seating 0,000 wcnb, 

1100. 

for money, 

515. ro'....,t>Iill~ 1100. SE&ling ~~~~., ~: J'Opul!lUon o! 13\)1., n . '"

C;=l, length r.nd o. 1=, touna£'!. l2.'rIlOO. 

59,Ul.17 12,238. 13 ",,"'" "","00 $:il0.92 514, 245.'13 114S.3i Iln02 .......
 11,229.04 1'71,~j.8O

,,,.

, 

4,!I64,IC • 3,002.52 33t.71 16,m.n· llo.M ........ ... 21O,1B2..5l 
 

6,058. 71 26. C~

6,584,33 ,"-" 5,2$.00 .~OO 175. 00 1,4(13.00 n, 393. 89 'lO7.00 23, Wi. 35 25/1, 71 216, !l3!>-43 .... 'i25:00' 2ti, ~ta. $I 13, litH. ~7 .. -­

1,\W:l:l.86 G4,St2.15 I, tr.8. 74 40,385.52 20, 4~. 13 2, 7M, 1M.&! '""00 ~5.05'j.12 o,Oll.6:l UIII.57 58.31 2, ar,2. M, 1;2,257.79 ~" 1,201.60 35,464.44 ,I, 130, ~l I, aro, 002. N H, IIU, 27 !l,lI77. 55 275.00 38,600 .'>rJ m.IO 2...\{035. 7Q 275.IH 917,!He. 48 H, 2-<,1). 30 375. Ul 1,537.25 .. I, DOH. 37 ~f,i). 86 "3i;2:00. 1O.~7 147. \l2 !lill.08 31, 78S. l~ 27,Otl_ tl 27,006,05 I, WI, 31B. 50 2,470.11 1,302.08 l~_ 67 20lL 5\1 6, J1~.69 1<).).00 ZUi.OO 1, 9!14. 51 3,M!!. 20 6Il2, 937. 00 

7, 070. 3~

~.M

6/\. G7 1, .'l.'l.5. 5:l l(), (l;';3. 47 ~-l..'\.O2 ......­ 25, 4."14. 52 Ig,("f~ 00 Jll5. 8;l .. ........
 '" 6JR. L1 3RI, IJ..I(). '" 7,434. bO 10, 371. 31 I, :CIS. 73 22.'\. 01 ..... -.. 25, ,122. 83 13J, OK\. 12 3, 378. H 12,585.63 3,581.61

O',5.">:lll ";0' .. .. .... '702.2(1 1~, 510.00 293,8-19.8\1 

3,475. :n ... ...... 4,539.45 11&57 .. .......
 314.2.'i ..... 711.30 17, 2lli. 01 .... ...... • 5,IIlJ,OO 211,0117.00 

!is, Sl)I. 7'2 291.67 ''''-00 '''''~ 415. 68 2, 102, O'J ",ro t:Y.I.57 56,:192. U 6,3,3.1,007.07 

Hi, 592. 70 10,:JTl1. 52 121.051. 26 22, 102. S7 lo,lIM. 6J 5H.1l'} 1, 2S1. ~'"'73 -l6,3S9.99 :182.11 .... ....... 2S,(JS.).06
 a, 137. 7:l 513, 749-67 ".'00 ,~~

36,OOL, .. 12,007.82 791.67 ..... .... 57,59\U9 1,:Mo,OM.33 

22, 'lIJ7. H 

1, 1S3. J~ 6, n$-l.6t $1,215.33 moo f~ "oS. 13 9'It, 4ro. to 2(I,131l.i9 21,~I.-tS 1R T3 2, 781. 15 79,3'n.M ~~ ... ........ M,6M.OO
 I',liJl.02 ""M

~.OO 1,017,7!.'>.3& 

D,1IS\l.43 19,~.4S 00-1.62 3,420.32 41, 4:12 9. 351.26 ..... .... 32, 72.5.:M t29.15 10,733.82 731.63 41. 11:5, 11 536.31 ... ......­ 'lS,roJ.OO ~,9L7.17 7!o6,SIUI1l 

15,730.22 ~72, 00 'l, 7OL.:l-5 5,310.37 3IG. r.;, 2(J,~. 00 It,~~9,01 ro2, llll. 26 

9,987.50 

,",00 1,832.49 II!, 291>. f2 ... ........ 3!i, 070. !A
 8, li93. 07 2111. 57 "'.00 1,25.'1.45 2l, m. 37 3J,M2.3lI 23,/i.1'\.38 bm,7M.2l'l ".M I 22,930. 81 4.008. M ,~~ 000.01 1,143.2,1 J~. W:!. LO ...,. "'i:iiO:i:7' ~,Wl.oo 35,(,01.57 1,42.\ 771. oR 2l\ 15.~. 91 118, f>()l. \13 GO, 84fo. 81 65,S~27 4,84R,4115.51 

30,232. r,r, 5,440. 3.<; 341.68 00.fo7 1I~1. I") 81,464.14. ='" ""~ 22, 939. 69 37,llI3.ll1 2,003, I'lli. ~~

3O,~17.6Y '""00 311.67 2. 1ll.1. 42 100.00
 

15,1't'i6. l~
 

367.1,1 

I,ms. 75 ....... ..
 2/), 17S. 30 17, 1l6S, 93 I\J~, 7J2. 23 

20, folV. \>~

2S.1.33 7lll. l7 ~4,018.~8 29~. aa ''''00 

W, 100. 3~ 391.67 18,879.21 4~\.M ........
 27, 47·\. 34 8,420.20 2,40:1, a83. 79 

4.8"~..'<1 m.33 J, GW. 75 . 22."~(l.1S,12

21,M2. fo7 ,I,1l57.6-l 568.79 75. OIJ 1>111,90' 6,800.75 379.65 ............ 19, 7IG. Sii
 !l5S. 00

9,2.'\4.20 375..01 2, :ISi'_ 4~ :4,470.30 51~. I~ ............ W, 1l51. !i5
 O,,';IUH 1,1104,757.08 

l1,1l70.QL 391. 67 10,,';2\1.4,1 275. 01 1,07",02 'l,lt',\ J~ 21,5.53.03 4f>\. !l5 ............ 2':<,3..'3.34
 I. 18J. 8;1 U-l, MG. 52 

t,(Lv,,2L 4,MO.63 116. &1" 9l. 67 490. 37 21, S3!\. 55 SI. 2l\ 10,62" U 552.70 331,OO9.ro 10,m,~5 l7,m; ,10 .,,~ moo 3,174.32 U,669.73 4!l7.m '''3;m:34' 20,622. :N 411S, 51 M3,M7.49

,..." Il23. 15 16. ~7 W. N =~ ',776.88 I 41. 0'1 ,"00 3, S2~ ..!6 '"00 70,092.01

DIstricts. 

Alnbe.!Illl .• ............... ......
 Arhono, .. .... ArkMS,\"" ... .... ............ hI Ce.1i!omlo. ............
 6lh Clllllornlll ......... .
 Colo.ooo.... .. , ... Counectlcut. .• ..... -.... DcluwtlJ'c..........
 Floridn........... .............
 GOOl'l:ia........ ---.­ HAWIIU .......... _. ......
 ldAho...............
 1st IWnol.!.......... .......... ..
 Stb lU1uou_ ........... ____
 

1ndIanA.•.•••••••••••••••. 10-0. ... _.... , .... _.. --:::.\ .. ­ K=~................
 

Ktnluc~y ••••••••••••• ... Lout'la""..............
 Miloine ••• .........
 Maryla"'!. ........
 

Ma"""hllYl1.\' ... 

1st Mie~n.... ............
 4th Mle g~n .•. 

MinnllSol~ ...... .' M~,lasll>PJ.··· •• ..... .. .......
 1st Mi~.()lLri.....
 

§lb .'rllsoourl ••.• ... - .. ......
 MontnnR ............. ..... .... N~bro.U.B.••••........... -- ... NeVIIdJI•••••••• _••.•.••• ... ­

I.rtNtwJ"~oy. 110.31 4,1l07.1H 21~. 57 100.00 ... .. JJ, oo.s. 20 4,270. 60 1L5.57 6tlJNowJ"""oy. .- ....... _- ...
 NBw Mcxtro.. -.... J.t New York. ..... ..........
 2d New York...
 HtlJ Now York_ ..... ...........
 :n5tXeIfYor~ ••.••
 . .. 28th Kew york••••• ...... ­ Non.'! Cl1l'oIlna .• _ ......
 · Narth Duola •.•• ....
 lIItOhIQ........ ........
 10th ObJQ.......
 

llth Ohio....... ..........
 18th Ohio, ...... .... OklBhoma_ ......... ......... -..... ... ~~"f.':.',n;YI :;~,',j~::: ...... _.
 12th Ponn.~l"""ln._ · ......
 23d l'nnn,)' I-'IlIJI~•.•
 

RhodB loJo"d ....... .........
 !'Oillh enroll!!•.•. .-.. -.........
 BOlll1t 1l0~ot!1 ...• .. ... _- .......
 Tenn""''IBIl •.•• ... .. .....
 ht TOXM........... ..... ...
 :ld TllX8.'l••.•• _.. _._ 

Ut.sh ••••••••• .. \'l'rIDont. _.• _•••••• .......
 · YlJl:ln!ll ............. ._-..
 W .."bLnf,lon •....... ......
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W\oeonsIn _........ .. .....
 WL'lmln~- ...... _... . ...
 Ph Ipplno I!lsnd••• ...... 

TOlol. .............. ....
 

21,109.43 ~.~ :l5O, 01 2,/1.67 m.1S 2,136. 75 191.69 "" 

43, li23. 33 ,~OO ...... ..." 

M, 957.!l7 'COO ....·iiii.-ii7 116.07 32, 533. 61 f, H8. 2S _00 17,S.17.4~ 12, Iro.:!O ,~oo

,"-~

_. 

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LO,665. 73 3,O-tO To! 91.67 2"-5. O~ 14, n6.12 4, tls. H 

,~.

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3,002. 

21~_ (1(1 

f-l 

10, OS-1.'9 3.13. 34 .".. 1, L72. 05 .. 8, (170. I~ 3, 23". 40 4.;2.51

"-"

5,87\1.21 7,790.3-1 ~,~

401\.3-1 

6,006.30 4,S1L.SI 758. 36 "" :t.'i8. 3,1 re

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9, 6..QO. 20 11,m7.72 ",.. ~oo. !l2 21,74601 1!\r.U.2tl 700. 00 4,~<;' 83 

'0000 32.',. fl2

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1,aJ&.67 I H,003.l7 1JlI).12 :l,llIll109 2Z, 2:l8. 76 37&.00 713.H 4'1,005. 22 1l1l. 91 M9_1< 1I, lf78. 59 rom I, H7. 7J ~1,S75.!l5 ~,OO

31lL711 43, 284. 15 Ul\l. BI 821,39

.....
 I,N.tS 

2, 1I0.3ll ""ro I, &;J. 18 

'''-AA 1,3M. Il 2,0.'>0. 16 

1.832. '" 70\1.41 

I, l\'l7. n2 

7.'1:1.75 I, ~1I-1. 31 

fIe'J. g3 l.on.!9 

1, 0l'l4. 81 

3,1l!l".~1 3, W:,. S2 

1,626. MI ,~OO

7\13. 45 2,000. 2.', 

2, lOll. 3S 1,0711, M 

2,117& M :I.",7.'l5 

.. ... ..... 

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.R, 761. 16 

3\1, MIl 56 m.77

...

""" 41.92-1.24 

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30,095.70 00;.• 30, 005. ~9 388. is 

S5,447.1.\8 r,(',o.70

-24,612.511 3t~, 1'4 107, 3G7. 24 7P3.l1 H.441. 73 I 00. l~

7,951. 58 37<\ ioll 32, 740.63 15(L !i.~

18, 7D.'\. 70 :lS.i.0':I 

5,Z33.'l7 37!i. 2tl 

~,!iW. L2 52S. 76 n,ms:! 274.21 lQ, 1)]2. 41 t31. Of! 

3-l, 3\lL_ 91 ~2~_ 2l'l 5l,3L8.7~

35,010_31 =" 180.70 69,!iOQ. fI.I 301.2,1 n. 570, 52 9l.01 . .._, ... .. 

2, 3GB, 007.1\,'; I 2.1, '1.1. Of! , 

,",00 28,563.37 10,101>.39 ~,238. 1\1 7~. 00 22, 1Jl3. 79 21, &11.!\(J "\TJ,~Ill."

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 1,"1ll.31 68-1,031.71 .......
 8, IllS. 16 19\, Sl S2, 337.60 ....... -.... 16,9\17.50
 2,m46 1,~,OI2..58 .. .... 15,1>01. 74 7, 312.7(, 833, 6.14. n .. 'l:fI, 792. 92 I, 0!'3. 17 llS5, 5.."'- 00 "n;,:OO' 31,7111.00 1I, 2.S. 20 a,029, H2. 37 .... .... 33, 124.•9 30.00 &31, ~AI. 10 ... 20, 544.60 3, 18G.OO fjJ4, 7\17.•7 ·~i.:i:Il11 49,426. 5.~ 3f" 732, SO 4,nlO,'10•. (\5 ............ 17,000. S1
 t, 202. 12 I, 1l17, 312. Il2

.... ·22.~:OO· 4,'>,502.4(l 7,000. 87 4,m4,74I.88 12,7&!.15 10,201.41 r.78,302_ 5..1 ......... .. 18.002.51
 ; 214. 89 3l/[I, 128. 30 -........ .. . 9.Rt6.\f.l
 31O.6li 1M, 167. 19 ........ - .. 24.3'2.re
 1,445. 32 670, ~1.!ilJ

.. .......
 43,513. III 5,lf75.J2 942, MJ. H .. ..... 3S, 120. 9, 1,2\13.18 SSO,021.ep . ...... 5, 751 01 42.50 4:;'-, Il';';t :Ii l.I25.oo 2.5,463.'79 4,300.2S 172. 2.5:l...0 4~ 531. 7() ~. 878. 49 1,ltSl\11I.... ,5 ·iiil.-oo· 2S, 0:;0. 52 15, 29<;. !l7 I. 'NT, 137.17.! ...... 26, 26S. 00 1.<:'9 n III t, 219.94 .... .. 35,942.00 19, Hln. 2.'; L, IlOO, 6.15. M .........
 7, S51. 12 ' 207,13 ISl,657.ro . ... ... .­ .... .........
 .. ..- ..... .. ....... _.
 

10,!l39. AA l, 77r>, 193_ AA 7:11,om.lll 90.111,192.00 
-- - - - - - --

- ---------- - - --- - - ---

T AllLE 1.-REC£IP'T'f; no)! SPI':C1F1C SOlJRGRS OF I:'-r:ER~'Al, Rf>"l>SUF., l'l.~CALYI':AR ESUED .Tm;'E ::l0, 1921, n .... CaLLE~o:s- DlsTRlcrs-Continued 

AdIni!;sions 1.0 pi...,.,.. olamn'emClll '" enlcrlo;nmeili. 

I ]\001
 

pl= other Hold by
 

Sold at ~o,Ii~J1~.

Tk..lcr<, than place. theaLers, I.<las"s 01 Sale. of ro1>I1'o". Pn.', """lal, ('nllOl'Uon~ ~nl1Mm]\ed Total (all of amuse- etc.. ill box". fl' "10., of I·ho Dil!I.rlol." "o!~~P:;~h~il~., ntlJl~lic, or "nMr 1'r<>­ c,nvorrLment soun'<>S). me"L,over e~eesso! .onLsln 20 po, rf"t <po'tlng vl,loOl.'O!th'l ~Olll.nr cent and T<>Lnl. I,rnl,~rty Tol.al. the rcgnlor thr(l.INs. elm,~c~. cl"b, ~"or NMlnllnl !'HeltOIl 50 ver 11 <:0.111; In, n'''l,"her rent "'ll1hlls1",11 

. 52,.3;;. "n 

.

.

pIC., HI I"" lln~n"\l~lly, ]'rohlhlllu," Iher"n!, of tho price. o! ('~l1t 01 he . p~eh 10 ml~II'\Hro\ls ID por ce"t. A"l. r""'lpts, 

e.toblished 50 p~rc~ut.

1 cout. cxceso<lf such".",ross; llSlHlll'tlro, Nlll·~nt

Iml1.l,m
 

prire.
 lht'""f, 

Aillbam"... J.'\ll.m.l~ SSS9, ~1. r>~ lU.4"n,0l l«l\.:-.a $25,27& 51 !:>5.1,Ms'~~ . ~n. 7{~ TI 2,30.';,50 m,~1 2, ;7,0. 91 Ari.o"a 231.4:10.02 . "a:.:&i,' ........
 g'~}l'~ . 387.8ti-.'l.4~ 14,191. M 2'\4,;':" -l'l 42,600.30 ,.it;6ii:il9. 1~,7r.s.13 a. 261. 77-1.. 50 ~,491. ,2 3.!IS7.~l 8,479.'23 Arkans ' an,900.56 __ 

:.~.a,.lur~~~~·:::::·:) g;'U~f1 ~:~:~ :: . 

213, I!'-I. 10 2. '>'!:S. 2'11. n f" 42,1. 3,~ 3.7;;2. 113 9.177.31 

COlorodo I,M5,!>6.'l.OO . 40.493.001 1,100.057.00 13,72:\.42 1.7s.LG\ 1~..~.00

Conlle<'t1cnl......... 1,~I;;, 139. 2S 123,a72.9t I, 3-JI. :;3.). 31 «,GI7.5O 8,lPi11.oo 53.3t5. W 

Delnware.......... 155,0"..5. 68 ",-,",1l 

Florida................. M:;,(I.'I.'1. &3 

7,739. n 1m. 23L I~ 291.61 166.-1-1

.•'. ••• ••••••••• • ••••••••• 3O,l;:l1. 79 ~75.1'(>;.32 17,122.40 33, 71~.10 f>O,S3{<. 

Goorgio........ U5, 911. 48 . 69.,,->2.93 815.;\&1.41 92. 73\l. 51 791.17 00,;;.3(1. !>~

Haw"1I IO:,.00'l.~7 __ __ .1.. 2.,>77.0:; 10.314..35 liS, 7{(Un 1,712.47 LOO 1. 71l.~;

3--I2.R2 312, 13~. M 1.~'2,'; 4,U7.26 6.2;';:',1,1 

l~t~ll;,iOi;,. 713,709.75 7.410,m.\17 117.4S'1.r.o OlG,OZl.77 1.033.5lJ.3J :::: '.1 rJ~:~~ .':.:.:"".00..:~.~.. 1' ..~.·.,.16.,'.:.'.j~ ':Ii,Cii< Sf! 1Z1, s&J.i 30,290. S9 1.208. 82l1. 62 29, 710. :18 3.!\·\{"" ro 33,G16.~~

52,9::00.0-1­ 2,~77.W7.71 To, n!'ltl. ;l~ 3.G29. To 31,3Ig,r.;, Stllllllnoi:!.. 1. 172. '>3:> (,1 . 

Indlooa.. . 2.~~I.n•. G7 -- - :1"0,.4:: "',·,·0,·,·.·,·.'·· 42,lI'n.3S l,S-lr,.r,22.02 0,129. SO \!lIt. 10 G,330.1'6 Iowa I 1.7~~..<,~~,G2 1.,r,•. ;J~I.I:. '.'.'.'.'. " '" 28,067.59 1.0."'.12:.1,32 iar,.IO ~.71?.~n 10, If>.1.;;~
 

]\pnt""ky U7n,co'J'.IJ 'r", 2,5(l:1."~
 

Ko,,'a'. 1.R:lO.n:"'.-':1 "".,';';'.'.,..',' . :14,001.09 1,009.021.(12 :17,-lOI.~.1 '1.1~7.22 3~.i)92.15
 

Lolli,,"ua Wf.I. ,,-.n (]() ..
 &1.2:17.33 1.II'.!3,757.:J3 21.02\.73 1.7(a.09 22. 7no. 42
 

M~loc. .. .. , 4~~.lor0.4~'
 Hi, 9,19. 02 514,14r" II ~.1~~.01 ~O, [173.15 37,2:,',,;r.
 

Mnr~·I,"L.. .. .••2, l\1r.. 1171. l~ .(:: -l~,j. -j~ ..i: 2~il: ii,' 9. :1>:'1, ~2
 154,:;1s'15 2,3IJ7.09">.El9 1~.0~1.2~ 211,41\7.19 34.388.4"
 

Mn""rhllsc(I~. " '1.377, ''''I. (',.~ ", I ~u I S.Q.13. f5 9, I~,\ Ul :;". ~711.~1
 40~, 974. 36 4.366.515.t«i 12, 0,10. ~3 11;fj.G6 13,107,1~

2[1.;'942.09 2.9~.{',20.~1 150. 117. f>ll }1.1J9.15 llil,2"Jf>.6S In~~il"C~~~";::"': ::::.' 2, i';j: ~~: 1: , :: l:':::::.... 21), MS.M 29,734. IS 773.322.42 :1,1;r,1.40 509. 2~ ·4,lnO.GO 

10·1,928. ro 1.90I,i:J(l.91 4~,llO'.!. 32 519. s.~ '10,4?2.20

;lL~;j::I~;i.·."·"":::::i 1.b'i:;g;t ::::::::::." :::C':::: :::: :::~': ~~:~~:I 7,094. !12 2-1-cl. !'58. 18 10,f,\I-l.05 l,rm.ro 11, WI. S5
 

1"I~Ji,"purL 11.:'-1.,00J.... j.;2.Q..; 1 [ 10.16-1.67 13-1,53-1.36 I. 4~2, 000. 58 10 $,'i. 00 1,W..13 11,001. 7a
 

6f>,G79.33 1.313.21):•. 20 27,m.M f>S7. SO To,999.~

~:u~:,;~U'J.... I'{rg~j~ Si:63"1..··· ii6:0T.·. ·.·.·.·.·.i.'.'.•.•.'.·. 8,333.36 ~25. 779. 50S 10,126.40 2.lro.3~ 12,2$6.74
 

N~b'''''b>.............. 1,~,'~1.-<3 :::::1. 41,70'l.8O 1,1)17. 4[,(1. ZI 33,57$.18 5.00121 39,1'11.39
 

N"VDd"................. !lll, 4R 32 ,,".M 101.7:10.52 11.~~."O

"".,. H ..m)")';'r........ ;~'O.,'>27.M ····7j<i:R;j" "i7:5.~rO:i" IO,2(l~.ao 349. B'.!O.{>1 775.00 h,,/>;o\·,-J,,r.py .. 11.14, r,m.1i5 89,720. S:1 1,0012. (I-n 74 1. (12r,. 00 MIl No,. Jcr"PY. 2. rJ,ll.078.:;n .......... . ....... 181,100.57 2. 23(i,n71l,13 29, ~:l0. \I New M".~jp".. llr,. :H7. o-t Iii:70' 1,231.44 1J7.~7s..4B I, a27.al !stl\'cw Y"rk. 3. ()!I~. (1.1.0. 30 ..ri,;3ii:44 . 2:;7,008. \17 3. H!l.1G9.41 ~'" :\(,0. 40 

1.973.17 jg.400.Q':l 1,201.8.12.91 

1. r,r.7. ~R 2.3\2.2~ 10,~21.\lll~.07

II,r,W.2:1 12.l\7~.~ ?~. 752, Ol~. In a, ~~r"a2 a~.(I.l5. ~~ jl-\.(\"~.11~.1YJ

15:i.OO ],~S?3t 1.77-I.l71.M Zl, 01~. 01 ~'J. 31\0. 3j 95,G2-I.1l8.ro 2d "'ew York.. Hth Sew Yerk. 2lstXewYnrk. 

28lh New York. Nerlh Gornlln". :>orthDakotn.. 1st Ohio.... 10th Ohio.... IIlh Ohio... 18th Ohio _.............
 Oklahems ........ ,
 O'~n_ ...........
 1st eDllsyl~onill....... 

1Z1h l'enn"~'IV3llio

23d Penn$Y '·1I1l1a. Rhodelslond 

SouthCorolinll. 

South Dakotn. Tenno","o.. 1st Tc~"s.... 2d Texss ..... utah ..........
 Vermont ... Vir~inin ....... W..sbinr,toll ... West v rginlo. Wisconsin... Wyemln~_._.......
 Philippine [,lllnd•.. 

S. 79,;, 099, O~

1,AA1.S5I.IS 

9'J'J, o:l3. 31 I. ~~'l\ 781. 03 ,1.'1.1. rm.r.s 212.107.35 1. 2'J9,463. 71 722. m.m 7lR,~.1l.'I

2,i'2S,:.1I,42 

1,00:l. 735. 85 9.;<;':1$. 35 

3. r>lll, iO-J. 7~

i':II~, 105. 91 2,791. Mi,. 42 561. 443. 5~

3M. 30•. 40 3jO. 7119. S7 711.r,Ot34 

"'li7. 71,5. M l,WI.173.21 

'1711, OM, 01 100,200,31 

'~3. ~1. 42 1.r'ln.340.57 

!lO~,0l4. m I. "12, 303. 28 . 197, 260. ~5

"ai;S25:oi'j 32.062.37 r, 1, [1f>1. 1).1 2~7. ,02. I'll 

.... _---_ ... -........... "11.1-1 17,7n~7

.. :'\1. F!1 .. _-----_ .. . --_ .........
 9,4tJJ, ro
 

-- - - - .... --- .. -.... "'j:5G:i:~~'

Ill. 49 00.79 .~

3.!IS7.7a 7;,. tlj 1!'O.~2

41,81& ,~ 15.0$ 1I.·,s,,·ii9' II. 91r,. 4-1 

SI!l.69 000.00 ........... ............ --iJ";'z:iz'
 10. :l65. 00 2. M5.2O Z'\ 120.1Tl ::iZ':;;!H-----Iii: i ~. "'1;671."[.5' .. i."1i~:i-i·

92.08 2-13,99 SU;.92 

J .. "375: 4~'1' ,00, Ll-l
 

.... .I. 11"'1. ~~
 

fo7.0;' 2l1O, 911:1. ,',j ,,11. 99
 

'1:" U H~. (\\
 II;~, 4.1
 H.7~
 

81. 31 

74:1. In 

---···~:70· -"j:ooi:~i' 'io:(riil:i~'

00.00 "4:i:32' j~, :N1

843,948. 99 2'JI, i"1S- 17 

~" S~I. 32 ~l,.~T:l.ll

4:;, 4·Ji.l'7 

1,2:.9.9S 

'n,J?:l.S2 

~~, 9(}\'(l'l 

40.•no."" :.'OO,lm.12 

To.r,r>l.lJ9 

~?wo.SS

J.3O. -\.I{). \l7 

~1.317 40 I 173 ?~ 05 .;1,~o. 3\, 

13.S26 

1S. 712, U I ~'''. ~(\". ,~,

79..\11.~2

5.3>:.". [11 

;.275, f,6 17.';,I.?~

W.9S.\.11 

1; 7:"';~

"', ~7~.,7 1.0l4.34 

10.013, 280, 20 2, jrll, "7G. 0'1 I. a.i-l.4'·"'.rr' 

I,m.o~•.•, :;7~, '".U~

hJ, 1l"".;\.1 

t,3\I3.3.1\.U 

7ll-i. 3U. 01 rn,00l75 

3.0'51, t~I.!'9

I.OC."!.f,lU.foJ 

1.lJI'l,n~.12

•• (1.-'1,:."7.0. 

9:t2.~'l1.31

~.975. \.-;1.19 r'19. n:13.1'J ~'~,13].+l

~1~.;W.~;

7:.].1~7.J(I

\lm,:lll~.2\

1, ":', ~0Il. ,12 

nr,,91'.31 

1~7, r..? 42 911,.1"11. ,I.~

1. 7(1~. ~'". So <j~, 77l.J6 1,~17,n".3rJ

19,,"''1.1.27 

r,o. "'2\.!'O To,I,1'2-:', 

11,1115..00 

Il.I~.(l7

~~, 17". 21 

G\ I. 46 ..... 11.1.0'1 H.~~2.. .,q 

',7(1').00 

101,1JIO. 5-'i 10. 7(1:~:t\

\I.~Tfo.S7

•. m.~1

~01,;;~.71

HI.SI3.1' 

I. 2!5.m 24,1~1.,~

':i~:U70:si' In,22~.OO

·ii.;,jj,;::ii)' ~,'lIU .•1 a~,1,"\,S1

I', 7~,,\ ~~ 1 P, 7l)L1. "j 

a\ ~~1. 'I~

n.IlSUI 

U7, IJ.lI. 'l5 

.. .. ·r,r.i:i5· 

••\g(1, 31 S.Hl.51 ll'l:l. ~.;

no. 54 If'ol.9:1 

G,!r.II.O' 

8\5..52 

1;75.,.•6 I,ro.'\. II 

'29,o-n.~2

1,7:l3.h~

120, ;16.2\ 

3211. 71 

:.37.75 

1,,-,",. ~u

3, 00Il. ~~ '~,4Jj.';r.

I'll, l);)j. 2~

2.1. :1r.1. ,;il 

I, In!l. 2'1 

'I,'llh !>l """ 6.S708 I ""W 

l:l'7,8-16.es 

r., 1]2. 25 15,177.3-5 

H,G74.34 

-I-I,11H.1i2 

I.IJOO. 91 1j(".I32-~S

14,911.71 

12,.00.07 

102,762. 37 15,.;;0. O'J 

11,11<3. 9S 315.1l'l7.23 

2'<;3,5[2.21 

262.529.35 

1,2'15.00 

21,142.47 537.75 ~1.161,,07

j~.2:l3 .."<l 

4~,"'I-t.OO

102.497.52 

29.,\7-1.37 

411, :176. OS 19.M5.2,'; 

14, 7(1'), ~7

35.~71.M

1.1.4,';&.3I) 

H,D,&;I,7CW"n3 

GI.j14.00~.OO

26.98s,am.S8 

7l,sro.007,1() 

12-1, S90, 490. 00 a. o-t3. 0Q.l. 73 77,5ol7.~~'>.20

39,8711,W.7,l 

21),8')\1,619.31 

HI,3:iI.200.14' 

27.56\1,00. 12 2S. 13'>,\177.. III 26;,.72:>,31.7.7~

2Q.83i.5:i-1.91 

19a.4D5.077.U 

42,2.';ll.R91.81 

2~.Gl().G23.37

f,.019, 101. 71 a4.3IW.I'20,71 

3:" "''\(\, (9.'1. O,j 42,53~.77S.49

IO,I)71,~m.la

6, 3~~, ] I~I-. 0,1 Gl,&;'I.~41.1l

~fo, 816.140, 71 41. 87S. 572. 00 74, 30\1, o~u. 20 3,2511. MI. 11 

"
 "
 0 -
"
 

0 

n 

0 

V 

;::: " 


 


 0 

X 

"
 

0

"
 

,
 

" X 

X 

•

l1 

........... 1tl5,s.;9.00 

1,tl~,6')J.8G 13,7;2,0..'<-1.31 4.595.000. 7G5. 74 

Z 

d 

_L 

'" 

0 
TABLlt Z.-RI':CEIP'I'e FROM SPECIFIC 80URGES OF INTERNAL REVF:NUE, FISCAL YEAR ESOF.n JUNE 30, 1921, IIY STATES CQ)IPRl.~ISO Two 011 

J.fORR DI8TRICTfI; PROM THE STATE OP :MARYLAND AND THE DISTRICT OF GOI,U)lIlIA, WHICH COSSTITUTB THE DISTIUCT OF :MARYLANO: AND 

FRO)l THl': STATv. OF WASHINGTON AND THE TERRITORY OF AI.ASKA, WHICH CONSTITUTE THB DISTRIUT OF WAI'lI~ISUTOS.

DlsUlled aplrlts and alCOholic bevero~,,",.

Inoome and 

pront3 F,.tnt~ N""be\"...e~e spirits ,li... lIev"l'~!.. ~,'o","'_I,S dl... lI"Wed f'plrlt. Btlw. (indh'i<luals, TralL"r~r of"'1 tilled Irom- .Ill"". Rectified In bond plU'tn~f1Ih.lp3, '0' ~.tateB spirits; export; of ----,-----'-----,----- spirits' <Ioce<lentB. I "rwtnes; cese .te"'p" oOrp\lfSUOlLS). ""' FrUit; per Other met".. Fruit; per Oth", Inalo- per gall"", stemps, e"eh ~aHon, rials: 1>\" gallon, rials; per 30 cents. "","ell 5end 

12.20. gall<ll.l,12.2O. $6.40. gellon, 11.\.40. 10 ronl-s. ·10 cents. 

-------I--~I~---'----I--I---I- Alaska.....•... -- - .. - - ... - ..... California. 51,917,026.93 $'1,400.13 15,.';',) ···ii.',,5:ili Dislrict oIColnmbia._ 8Hi,926.88 7,219,20 .. !lIin"is... 19,51~,OOO.4~ 53,125.93 47,959.25 5,743,51 '-'i,(i;-!.OO J:ooi;' M

Meryland 1:,894,701.88 15,f.:;.> 42 23,4.0;2.00 ,~

Michi;l:an. 1,031,861.57 Mi,gouri . 920,12Z.60 174,08 5g,328 r,S "·i;i,ii."iJ:i· New Jersey 122,003.86 446.51 Now York. 4,643,13.'k21 20,732 52 9,640.r>O 343,25 7U.1(I Ohio.......... .
 5,351,19!l28 987.$ 1,971.20 10,31;0,00 123.114 T'en"SJ·I\·allb __ . _ . 13,055,225.86 10,00 103,001.00 "iiJi."8:i· 3n, 91~ 00 4O'J.8O To'a'.... . WashingtOI'. wm 

I Includes '31,8J~.221neom" t.lx on Alask~ rnjlrro~s (~et. 01 july 18, .1914). 

P(lfIIlented 

llquors: per barre], Ili. 

. I Ret~llliquor I (IOl'ller~, otc. (~iolation),

ss,i~;:"~i2.

Stllls or "'''rms 

melln]"", 

turod; ClIoh, 

m. 

Menufe,," 

l.urern of 

Whoie<ale, stills, ISO. 1100. 

Distilled spirit" and alroholic bev~re~o-----ClIllllnued.

,'PJ har",l~

"r Ino.... ... Loll. thall 

:;f(I barrels, 

Ill)(J. 

I RecLitie.... l,i'luordllll1ef1l. 

Grape brand'·j , I , 1 tor fortilyin~ swootwiM.; 

per~~IIOIl,

60 cenl., 

StlH or "J!'ll"' klillg wines, 

cordlals,ew., 

I~oonts toiL 

Ala'ka .... ................
 CalHornla ... .iOO5; 943:82' .517;832 To! ii;iZb'OO' .... ···iiil;M7."ii· 17;101:..2' IM2,.'18 "$463:34' 12.11 

Di,trict ofC"lumblll•. 3.129.20 l\2'l.18 .. 75,1,0.'1 173,97 ...ioo; oro." ii- 6,~53.68 llIIno........ ... "'248;ooii:iH' 1'1[(1.00 43,0'2:8.33 :)J,r.'J.60 778:34
 

Hfcliland 

H! •... ............. 2,379.96 6,&\01J
 2,::~ 16.fl7 62.50 J!:"!'••• _•. 1,00Il.23 M' ···· .. ·i'iiiii ~ro

New Jersey .... ............... 20,643.48 101':<3 14 ~21 r.5 13: l52. 52 3,9'-8.00 MissourL .... .................... ""iii;1iti:7::i' "795,'60' 14,700.4g 3 908 35 104.17
 

NewYorlr. 1lS6,370. M 2,3011. :w "";00." 00' 49;K.!. (l2 g~,457. 19 row ·286."ii· ·:i;ooo.-oo· I, i5'J. 98 

Ohio.......... 37,MI.]3. 2:l1. Bl 15,232.00 .~, 2~5, 8!l 165.63 370.00 ~." ·:i;iiss."ii; Pellnsylvellia. 30, ~70. 61 3-t2~ .5,MI.02 37,m1 78 195.09 2.'',(i.37 10.00 

Texa,. . ....... ............ ~,204. 53 ~.ro 137.33 235.19 '>,513,50 

Washington................ 2,M6,70 22500 8, 3~ ~.OO 1,f,20, 52 

• 

-

-­ - -~ -­ ----------­ ----­ -­ -

-­ -­ -­

~---- -­ - ----­ - - -
------ -

r, 

TAlIL£ 2.-Rr.CEIM"B FROll SPECIFIC SOURCED OF I T n F ,. E S ERS'AL EVESUE, l~rAL EAR SDF:o JUNE 30, 1921, ny STAT!'.:.':!, eTC.-CADtiDUed . 

• 

D,.",ol'll.
 Malt liquor d""I.,.",. ,'100. la~c':S.
 

5tatell. " 

·0 

Crnr,e Le5.'l1.ilnll 500 harr"ls }l,.,lln",l To!.al. 5OO1,,\rr~I., or mom, nOIGH, 11ll, '\·h~i~",al~. m"lllIl'<J :"l.iIlor hmnd)" [or 

"

.'I·lfll.' or sl,~rkll!,g forlHl';Hg' '00 1100. spirl k'. ",lllO'. swot'[

"

"'Ill"', N~.

"''''<'S. 

g Alash. __ . . . CaUfornIQ " .....••••...•. ...... "-'.­ £70.25 SIS,;Ws'1'1 ., .......... .~i,; S~:39' ·~;S;i;i;6·t~· !:<...57; O~l, :14 rllJ;trl", orColumhln.•• ,

"
 UlJnoll 00.3l ... 1l28, r.oo. J'(l 

lliryl."t1 ~!"zoo.Cg !12J.M 1,3<:S.1>!l 20, 04S, 623. 08 m M.i~Mltln . " . 26.770. 72 11.00 G,Il1I,1fol1.00 " ... __ J ~,{.t;]. 61 Mi«llur!. . . I,OSS,lIR31 O· ~,4!lO.2~ .. _- ........ l,016,3GI.73
 ~.~ 29, lfl4. 43 'n. 14 ~~: tt~it--················:::::: . "00 \,IS1,M9.r,~ Oblo........... . A...... --- .
 )2.50 31,5-l2.~2 3,39:1,81 302,105. os 'i07.20 ~,1iI\1.2H.1Ill ::; l'mmrl,-tnla.. n.~ 14,07~.S(I .'\0. ~s 3,169. r» 6,~!l",(lo12.S:i

Tuas. .• 00.00 1).;,00 19.49 57,331. 25 m.59 .2S3.46 .._-_ ....... 13,5-10. no, (f[


Wa.hillglO" ..... ntn .00 71.&1 I'.~,\.in 2.1.00 ••••:::. -_ ....... ..
 ~.~7S.02

Cigars, a""ormll~ 1.0 lul.e,,<1,,' T"~.II priers.
 

811(09.
 Gll:"",j,ln Ciglr> Ci~I",I,e, (;I~",o.. "" IMlnurnctmcJ «mnll), per (I.'tc),T'<t ('mnll), l",r Sn"lT, r' '<lhaccc, l'"wrs '" r~un< , ltll,,'., p"r Cla.. A.Jl"T r,1~,,-, n, "'" CI8!t'O e, por CIIl..~' J), )lor CIIS1lE, pcr thousand, l.honol"'l. Iho'''I[[<\. I~C~lll •. I'.r pc,,'''l, 1", ",I,,,,,, [ho""""d, 1.ho"<II"d, 1.I1O""""d, ihO>'Sflnd, ihollSl'"d, $1.50. '7.ro. IS cellts. t '0 I cO.lll. .,. H2. $15. •• I ". " 

/110,1<8 .... ~1,020.05 ...... , ..... .. ... _.... CBlirn,nll. !16tJ,C'i5.-20 S56,453."l) ~n,ooo. 57 'i7;3iq:iil' ·ii.l;:ioo:ig- rn.:r.! &5\17. PO &:1. 1l-i,a2l. ~S 1I.0S !"K~,(lO;2.8g &1,SlS.OI District or COlumhla.... l,~:?'l. 93 5,=.53 11,~ll.re ~13.(lO 2,2;;2.70 ..... m.~ 'lLl.0S 

TIllnol•. ............ tr3,StG.66 3..<:'J,8S::Un 1,202,r-& 12 MJ.~~'S 21,650.&; 37. :;0 10,J-1~.(o2' 5,2n~1 ·i;:;.ii(G2:,.17 3,l3G.7:!I.20 17.63 

M_rj'ln'''I .............. 3·l.l1OJ.03 257,307.20 510, 742. 9~ 1,732.00 332.10 3j.t,315.•5 .~ 6.Y.\,2.<;o.G~ 19.5O 913,l31.:\.1 

J,Jl"hlt:nn .••••••••••••• 32,671.20 tl-I9.00:l.I>t 1,S7~,ry;0. T3 6, ,39- 43 2,919.S6 l.~~ n7.Sf>7.9<: l2, 12~.07 2,135,Yj1.~

Mlwll'rl ..... 45, 001. 5.~ 151,002.13 m,~05.r.r, 1,721. 10 4,750. ;,2 12,o;,).r,ll 27:l..>.:i 9,4~3,~;~.5-I

New Jt"'''l'.. m,O;;2.to/i 337, ~07. ()7 .1,662,102,4" 122.207.75 Z'i,Wi.J() US,556.00 1!!1.~1'.77 In.ro~.510.{l,'', 1,Z-l5,~I~.'5 ~.M(o,n21.62

,,~\V York... 1,010,748.75 1,224, 12.,. 3lI 4,~5II,4j].0I G~'i',1iOO S2 ~IS,02S. 46 125,091.61 1:lS.71G.65 ~. 1>,>3, Mr,. ~r, 11, ss.!. 33 I,SJ5,·Il'.'l I, ili;ir:iidg Oh[~. Sf>l,3~S. 71 1,820,751.73 ],01',2S;;.71 2,1,02G.!t2 7,9S7.99 100.50 27.87 1,71r·.l41.1S ~O:;.1S S, (pJ7, fil\2. nt :m.no P,nnS}·i'-';';'iA. 1,5-12,:103.17 ~, 900, ~&:. 08 0, 18(;, 1)."0. 1S 2:;O,~ll). 08 ~2,526. 02 l00,375.3S 3.7~J, 28 7.G"s.819t..1 2,514.29 B.il,2ILOll 175. .19 T,~.~. 11;,825.18 33,781. 02 173,420. r,() 1,1120. 30 1,7SO.13 ~. ~o 18.'•. rn 23,m.r,~ I1'J.:12 Wa,hlllgt;;,;: ::::::: :::: 1O,fl4S.•57 l5,m.51 as,01!i.02 50.10 136.50 12. CO Z.,. SO 1,271.6, 

. 

• ­
---- - ---

TABLE 2,-nEC],;lrT~ FIW~f SPEcn'l[; SouaCilA OF TNTlJaN"Ai. R.EVENUE, FISCAl, YEAR.ENDED JUNE 30, ]921, BY STATl:S, 'ETc.--Contillued, 

Tob:><'co and. lob"""o manufad,urc_Conlinu<rl. 

Tobacco manufac1.llrer>_anJll1al ,ale,. Floor la"es. 

Slatm, 

Not O"er 50,001_ 100,001_ 00,= loo,OOJ cl~rs, cl~nts, "".=

cl~ar"

~. •• 112. 

---­ ---­

200.001­

~OO.(OJ

ckars, 

112-1. 

Over ICigarette!'. 

.400,000 , including e.,gars,12'1, sm911 In C.~ecss clgllrn 

~14oo,om '[ler 10.001 rIgars,p~;r cigarrtte, 

I,OOO.or orfraclion fri\('tlOn thereof thereof, 6 cenls: 10 cents. 

Not over 00,= pounds,

•• 

50.001­

1oo,om 

pounds, 

$12. 

100,001­ WO,= pOllnds, "'. 

Over 2OO,om 

pound" $21: In e"rcss 01200,001 

'[lounds. 

per 1 000 pounds or fraction 

thereof, 

16 cenls. 

Manur"". 

tu,"", held 

b,I' de~lers.

Cignr Tobncoo and and cigarette snuff Total. stamps stamp. in hands mhand' 0< 0< manu· m~nu_

,~ f~c

lur~n. lure,". 

-----­

Ala'm..•.. ............. 12.37 If,02':U2
 C~liIornia............. ·'i.%s"ili· 1001.33 .·iti.ili. 00' ii,'i~~" SO' "siliri2 --$:iO:'': 50' --$:2i.. 00 6,G-l0.72 .: ::::::::: 4,1G-l,40I.ro
 District of Columbia. 69.115 2,0;.50 74,28 U8.2O .. 3(1.1.10 :l.~,43-l,45 IUlnols. 2,43'1.W 1, ~1& 10 2,ll'iB.00 ·:l;O-if,.. OO· ,·····ii."39· ~,W3.f03 "" 1,3'12. '.00 ;0 1i'l00 i4;7i.5.. 8.il 7,&13. :1(\ iT... 45 i3:26 6, 'I9Z, 1&1. 6~ Maryland .... ,16;"'.00 9A94 183.00 39.1.90 1l,f,13.i7 2,.';21,92 1,382,42 ". ". I, 7m. 82 2,840,rnI.19 Mlehi~an.. 751. 21 513. O~ f063.00 1,357. S6 32, ~27. H 98.3'1 341.00 1ioo' " ····:i;4.i2.. iJil· 4,!!71.:l2 4,S2S,133-42 Missnuri.. ::".::" f,]{I.o.o; ;",2><, 00 675.00 894,00 3,m.17 146.00 201.00 10,578.72 2,5-15.36 "::: 9,B8I,37D.z-I Now lersey ~.ro 391.&! 475.00 &52.00 50,487.1;8 H,357.02 177. 00 M.OO $24.00 6,00'!.70 ~,540. ~7 20,918,732.00 Ne" York 6,4W.83 3,461.46 3,96\.71 S,586,95 ~~,089.M 81,376:0~ 2,934.53 ~OO 72.00 514.00 39,598.:13 ':i,s"88'" iO"65 ;I!\,370,487.6t OhIo.............. 18,017.S9 987..~,j
 1,41AOO 1,009.50 36, U6. 74 1,423.32 6S0.83 15,109.22 105.28 g, 12';. 17 0,112:;.38 ~9. IS 14, 2'>5,330. 3~ Pen".ylvnnill. 3,205. 89 1,M'2.41 2,869.00 4,619.28 192,732.19 1l,109,M 1,343. ,19 73.69 171. 6q 771.20 11,188.97 "200"00' 22, 259, 79,~,. 49 Texa•.•...... 121.f,9 129.29 1!1O.I'O 270,ro 3,278.62 00.00 21.~0 0,148.13 Z.~5 264,13;1. :l2 Wa,hlngtnn. 1M. 03 9';.01 11'.8.00 !i>6.90 403.94 ,IS. fi) 3,745. 32 70, ;",i2. 4.'i 

AIa_ka .. "­ 1135.M ..... _...... 1135.M CBlirOflLIs............ .'$1."00' -ii:i;iici;4(i' ·i-i;ii,',ii.-oo' ' 30,004,01 $5,436.95 8'2,4f;[" :l6 

District of Colnmbia. "'3,;,:i;007"05' '3t~~ii~ ,ili;r.5o"oo' _.00 5,339.32 2,033,3+ 8,226.66 

lllinol, . 4~. 00 77, 5jll, 30 $976.00 34,466.&1 '7\l9,ff.l(l,58 

Maryland, 77,8.,1.00 2,603.31 5,-l32.,?J 10, Ill. 79 2,240.00 3,009.00 105,623. Bi 

~llchigB'" ' 3,~1:,. 2:; 2,2.30.00 56, 9H, 02 "i;~w"oo' 30,&1';.95 93,655.22 llis'ouri. .............. 180,022,.'>0 27,002.50 3,600.00 17,,1';4.00 39,99!i.39 14,233.37 28.3,828,76 

NowJo,,,ey __ 8,461.20 83,920.93 1,!'OO.OO 25,09'J.7'! 48fl. 00 6,012.9;", 125,774.82 

No", York.. .8. 50 36,151. 2\ 2,2.30.00 ':i~" 00 00,442.00 ,';5,113.1.37 1130,810. Il Ohio... 59,,';13.84 2.600.00 78, H7. 91 11,416.07 21,947. 46 17~,\l25. P.8 

Penn'y), ama···· 

"'42;000"00' "'i;40[;.. ii· 29,914.6:; 13,715.01 48,629.00 

T .."a' 4,290.00 11,3:>Il37 4,500.00 6,966.69 71,2;0-]1 

Washington .. "-' " " " ... 375.00 ~.OO 13,505.02 13.W 3,743,3G 18,100,98 

W.OO 

TOI,al. 

'''$~iO:70'

'i;57z:oo' s-i~8'-OO'

"i;08:i..(;O· 10~, 00 12,;' 00 

"2;40:,'-:i0' '$i2,'oo 200.00 

361.,0;2 1,400.00 

Perpound, 

10 "ent•. Tntal. 

HOlail deslers. Whole,ale d""),,rs.

Unon10roo 

pcr pound, 

t cent. 

Colnr..1 por pound, 10 (:(>n1.,. 

siio"-io 'i~o"oo' --:i;08Ii.. oo 

'l;o;:i.-(;O 233.00 

2,417.20 

26(;.00 

1.1.00 030,00 2,mS2 

..,


.,
 

•
 ~-

------------- - - ------ ------ - •• - ---=- -=----- ----- ------­
• 

o '" T....Ul.E 2.-REC"£1PTS PROli. SI'J:CIFIC SOURCI'.Jl DF ISTl':RSAI, Rn'EJoIUr., f)/ICA,L YEAR E!'WED JusJ: 30, 1921, BY ST....TES, E'I"C.--conlitliled. 

Process ~r rennVllled but ler.1 Slnmp tnn3 (not elaewhere sp"cinl'<l). 

= 

•

"­ j)n<llmenta,y. o

•

H 

.,.

BlateJ ~r8ker~. ~t1mu· ,,, Cnpllm15trl Sales of proo. Plnyln~ eO. I,nck",.., fiond•• ('1\111(81 uce on any' card', o

Total. oorrel, or ,,,. Total. .toct.I"ues, Inlllll=, on , """nd, lure,..., AI.8mp 5s1 eXChallgtl, clc_, ,,,,r Pilot, .... each $100 01 trent. 4 ('l'"t~. packer., OOIlHy'Ulce.'. ";]. by po,L. loco \'81ne (or each 11M '" S relll~. 112. ele. (occnrrl­ In,ISI.cr,.1 or [moUnD valuo Or fme­ i"'looll"" tl,rreor, lion thereof. 8ud "olue). 200m•. 2~nl~,

---I---I-~I---I----1---I----i---I--

~~"i~ni.i·~: :::::---.. . _. .. ·i9J7,2i2. 22 ii;-j6i:Ii-i~:oo Ill, 175. 93 s:J,021.6S 1.2, 7r>6, 715. 7~

])1.tl'l~toIColumbI8_ 2Ol,tlll.22 ~.l<l b.70 :lO.'i.OO3.82 

Illlnols. __ ... _.... I;!'S_KI m.M -$SOO:6.1' $2.00: 110.00 '12_00 1,162,!t25.H 3,12"i,~o.U2 2H.~74 ··ii;~ili;iS6..·90- 116,oot.ll6 9.ZlO.931.4~

)lnr~lMd...... .101.20 100.00 ,l'llI.20 329.86l.b9 373,DC;t.~1 S.ll,',1.52 1l1,579.a11 M!r 11:110 1\37,543,48 m,llfll.l2 13.""1_18 2'\.011. 79 ":48' 1,4ril,174.35 

)!l,1m,ri... . .. 2,~'l'.U,8 n2.W 2..11p.18 10.00 12.00 2"2.00 6IS,1iiI.:lO 1l2'.l,7~,\.05 )2,.';89.42 213,fj" •. 01 1,475.44 1.80R.21l.'.I~

N~w k"'~y............. 622,281. 0.1 j5(l,M3,41 N.32
 272,0:17.28 L~rll.m.9'l

N~wYark.. MUIO 122.00 7jll.00 1,302,993.b7 13,m,M6.2S i,Ol"'llI.'J(I t;521, ii4.00 [,62,3\4.8-4 2.4.~!I'l. 009. (l') 

Oblo................. 1,117,65&\1'; 1,'SO,\l')I.3-I ~5,9'\.15
 2O.rn.41 1,&21.798.00 ~.2\Y.I,~~Z.Sl

P~nn'fl""'ll. .....,. 1,303,25.1.21 2,447,113,3[:, U2.4&2_NI ro.40 J, 8(>2. AA9. 79 'I'~QL·L......... 1,f,~J,\4s.SO 31S,467. !IlI 2,MS.n2
 _ ,. 1 ,om. 84 2,mt,O!r.J.12 

Wn.,blngton.. _ ~79, 107. m 23S,3.n. [" 1, roS. JO 201. ,18 5:\1.04 ml.l.241.29 

'Stamp .,leo L, pa;lm:,...", lor ...ltI>l<o ara Ineluded In olll-ounl report"d lor Wo..hlngton, IlIId TlmrlN or Columb,n In nl'MUnll'l'!lOrl.od I'" ~lorl·lond.

Blal~g.

Alaom .... ........ _- ..........
 IJIllllOl'nia _'. _..... _ -..... 1l1mf~t olCOlumbLl'_ .... ..... _- ........
 Illlnnl' .......
 ...... _-----.- ..... Maryland .... .... " ....... ....
 Mlelilsmn._ .. .......... _- .........
 )llll-auri..... -..... .... _--- ..... .........
 Nc"'J,,~J'_ ..... ._-----....... .. _- .... - .......
 Neo.' "'GI'I<... "".........
 OhIO ............ .............. _- ......
 l'cnmJ'lcanJa .. ---- ......... ... _- .............
 TclC/lg.. _••...... ..... _--, .... _- ... Washington..... ............ _----- ....... 

j'ubll~ militle". 

F.....lght, bnnll or W!l\.-.I'; 

of elll-Oun t paid, 3 per oont. 

Tmlt.port~tion.

Exp","; lor , ....eh 20 ""nl... I'asscng~r<{"bv ~L" berth.!, Oil hy pIpe mllorwe ': or ImOtlon et~.; 01 linr'; or 

tbereof 1\111<1, I olnmmlntpnlrl. nmoun~]1IlhJ. ",,,oullt ,,~jd.

"[~1Lt. 8 pnr~"nt. per oo,,~. )"'1' crn~.

Tcl~J[mph nnd 

telephone IDe'\­

s"g.,,;; ehnrg", 

G"~r H ""nt, an,1 not O"~r 50 

"o"I,,5cent'; 

rh~rj.;r_'Ov~I','O{l

tcl<t.'. tooo"t" 

[""sed wi.....': ololll-ount 

[lIlid,IOl'<'r cent. 

Tolnl. 

S29, lOll. 01 

7,35,,933.01 

2,789, 82'-'. ~9

21,673.799.78 

5,88!,325.&'> 

b, 247, <>6.';. 32 

0, IN, 203. 31 

297, OO'J. 70 IO,b90,77~.r,9

fo,465, H78. ['5 

21,106,265.19 

b,919,037,40 

~6B, too. 98 

$51. i6 

(1,],6112, 36 

1l~.18

111.\ ~30, 08 

1,00'2. jO 

10,391.:15 

4,!l.'>.1. i'J 

00. ,188. 76 15,819.1175..~2

1I.~,~o!l. H 

120.205.36 

J31,675.19 

b,41l5.H 

-

521,803.51 

;" lb9, ~35.:l5

2.002,~15.1l-l

14,001, f,oo.Or 

2,$76,539M 

3,m,!>12.~

4,700,~oo.8Z

74,71'.>.73 lO,701,1~j.f,1

.1,41~,~;2.7~

H,!H7,:;a~ ~'>

4,6Il:l,1lOI\. O!, 

51[.,226,35 

111. r>6 B~,m. 77 j, "'-1\1. ,,(I 

7,8j2,~2l.~ • ~1,1~.n7

li-l, ~;~.~l

8.4!l:1.G9 

1M, 00 

12,,1)."'. l~

'6.1l6~.05

l2, :",(11. 72 

~,60i... la ~,~91.l9

" 

f.;29,81)1J."3' 

It,\l'1\21 

4.1l37.1J.l 

4')\.31 

12ll,OZ.l.S'iI 37.40 ~. r,~~, I Ii~. 0,1 ~t9,lI-tl, 05 l,ti<;;l.r,7~,03

I,BiO,7F.7.91 

12. &i 

$3,220.21 

1,4Zl,318.42 

I;, 754.:n 

I. 13S,O,';2. 110 

70',>,617.00 

OOl,m.51 

1,~!I3,80i;.OO

35,o:m.77 

11.02'>,730.12 

600,268.10 

1.370,461. 14 

6(lj\,427.3S

130,90,:8:l 

..ii6:623.'P7 ..... 75,671i.'il ", --.i;5iI4:ili· 

9,008.80 

1l'l.75 

893,1l7,r.8 

11, WO. 02 

36,S'il1.18 

512.03 

216.23 

11i7,752.(18 15,om,~lO.zt

.~, •....,,220_9j 

4b, SOO, 'lOs. 86 

0,0Q.l,812.OS 

9.118,~&I.CIJ

12,11.10, 5O!l. .'L] 

501,7H.17 

62, ~l,JOIlM

11,017,042. OJ 

3-5, ll77, 239. 4, 1J,:n.',~21.00

1,1M,R72.li 

... 

, 

-e~~~~~~~~=-~~--~-~~~-~~~~#~~~~~~~~~~~

00
•
 

Life. 

Industrial 

wc~Jd,,:pIl.Y· Marln~inhnd, Ca,...alty, on ~Ild c; "n men! pall, not cadI I l or Irao­ """h II or [r~e· OIl each 1100 over $500 40 lionnl part of Tot"L tl,m~1 part of nr fr""tional percentoi'1!r5t premium, I prCIllilll", I part of face of w~ek\y I"e­ oent. ~nr.

• 

policy, 8 cenl5. mlnm or 20 

per cent of first 

Ulon,thly pre­ = ...m. 

A1&sks •••••••••• _••. ·····ii,"i79."ii1· ..i6ir.i;7ii1: 94 w;Wi: ~. SS07; 6oc.: ir. 

Diilrict of Columbia. 

Crililornill . 11H(387:08 2, 1'G3. 29 G,8((1.I!i :l3. 3~·\ f.4 

Illinois . 2, 1"0. 4~ 11,475.62

413, lOJ. 0:; 2.320,412.13 

Maryland . 

212, S':!3. 42 33,749.43 1,639, 736. 29,flU.17 012, 245. Z3 579.59:1.1\ 

Michigan . 8, ~7\. 10 29,139.72 

154,336.70 2SJ, 783.•">1 

I"S, 1&l.ll4 40, 0\l0.44 70,356.40 ··-··"2;ii69.53 175, 1;,\.5. SO 4[0, 095.<)~

New Jersrv. 

Missouri 63, 1505. (I!l . 125,314.8:1 1,0;,("',(174.31 

N~w Yor&. 

. soo;3!l6.~1 t8\), 502. 89 249, 799.68 I 611;, 1()2.79 784,&'488 5, -178, 43>3. W 

Oblo .. 228, 851. 19 • 2, 799, 628. 98 '171:13c..tl~ 17,814.&5 lI6, 343. 86 :m,S59.M 28, 544. 151 P.rln')'l"llJlin 398, 502. 31 24,800.64 540,827.29 181, !<OO.(}l I, ~,;(" 0:!9. 26

36,004.15 23 I, 78:1. 113 

Waslling'WO •. 'hi>;a .. 70,6112.18 \S,813.17 108,313.•3

20,019.29 W7.60 17,632.78 2, BOO. 72 41,149,39

I----I~-----

iii;\ii)fS5' ..ii i;87& jf ..ii7:822:62' ...$fill:51<' '1;~. all 

1~.10 71~27 . 2.2i7,m).1'!3 971,293.00 79-1,518.78 55,8f7.9R .i(i;~id'-7i1·

n,lm.44 11,157.94 l,m.81 I,I~,TI

17·1,612.74 152,100. Sjl 1,530. 43 ~.1iii

1~, 376. 20 78, 133. 83 3, 573. 16 l.I.....'oj M. ZlO. 06 

3,398,OAA ~~ dO,lll.78 7,340,70 1l7.14 29184 

2,793, 3m. 4~ 1,467.100..54 44:1.201 4S ,ro, "51. 99 926,740 20 

211l, 997. 30 13;'~.liW.:l<' 13. )O,j 21 I WI.. 89 9,943.9; 317,072,57 57,9,."2.37 It,591 \IfI 1,74964 5,618.07 709.81 395. i9 5Q8 4~ 5,928. 30 2i1, 30 

17';.7G I,OO-l.l~ .. ... .... 74 29 

II\1nl1ng I Dirk 

and knives, 

bowie dluer_, 

knives, etc., 10 per 100 per eent. cent. 

Fir"",r""" 

shells, c~""

10 l,er cent. 

... '3;00.;: jil' '9;il6+:68' 7101.74 354.99 9.30 \1,~74.1'!6

17e, 105. 12 4,171.56 

342, 1017. 84 5. ~3

27,350.24 557.93 

"" M.~

..iii;420:44' "';29:ii4' ···$I8.!l2 

..i53;M,.j: 86' "'220:32" ··· ..9:M 

19oi.OO 

Candy. 

por ""nt.. 

toOl. S9 

llY.I.(lll.27 

.&J, 172. 59 

2, 1~lt, 481. n 

.'lOO, 141. 19 

219. ~'l2. 70 1,0M.~f04.55

~.~l, 44\. 84 

3, 7~9, ~:'Wi. IS 

1,002,410.77 

2,663, S13. 10 287,771). ro 

'Zl, 2~. ~5

Photo­

",aphie 

lllnlSll.nd 

plRle>,6' 

]>frcent. 

Camo,.,... 

to pH 

ceot. 

Chewing 

gum,3p~r

cent. 

Exclse I,axe< (maIlUra('j uno'S). 

Tennl' 

r""hl,s and 

,porlinK 

gooos, 10 per cenl.. 

Au!omobJle IOther auto- Tit"•.or 110-1 1"ie.n"". 

Irnel<' and mobllcs and e""nn"". lor organ,. W"'KOns motorcyclea automot-,le,. pll<mo~ral'llg,

3perrenl..5pcroont.' ale.,~l'('f I cte.. ~per cont. ..,nt. 

Slllt..... 

Catif{]fll.i~

Alasb.. .... ••••••• .. '140,279.49 ._;~;,.~~;,_; w, "" "" •.I•., ','~;;,";;~.".',." ..... ""-, 

District 01 Coiumbia_ 8, 438. 5(1 1,718. 39 4,776.G7 

Illinois.... _ __ . . 62.1, 787. 25 1, 735, 969. .5S l,(l9:1, 7lOin Marylllnd. '. 9, 361. 2.1 22.41'2..,2 95, 924. 00 

Mlohlgan _ ."."' I. 007. 81~. f,~ ~2. 37~, 009. 10 7, AAl, 977. r,1 

MiiSOUri...... lO7. 210. 60 .>3-1, ;;./17. 60 443,114. II 

New Jcriey. . ..... ~~. ::97. TI Z,jfj, 816. 98 1,3G8, 000. 75 

New York . . 2.Hn,W.J.'; 4.~09,OOS.!'2 5,4TJ,122.47 

p 

Ohio , _ 1,4tiO.OC 'l.27 5,:1-\<),799.7012,810,407.20 

enmyIVllma......... 4S7,:Sj,4IJ 412,346.1{) 2,0.'\5,71)7.G! Texas __ . . . . 55,35,1. 76 20, 56!. 10 71, 900. 12 

Waihington.. 11,087.07 13,741,34 34,001.72 

'" '" 

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

----------------- -----~.­
-- -- -- -

---,-,= 

• 

Exci'e I,axe" (ITlllnufootuTcrs)--ContilllJC<l. 

Slot device EmployCigar or vending Motion­ ment 01 Stales, Portable Livery llunting Artu,l", y""ilts, Thermos cil(l1rcttc Toilet soops, picl.urofilm, child labor, .00 elool,ri(, and livery gIIrmen\s, IIlDtor bottles,etc., hold"m weigl.'lllg m!l.dc 01 fur, eto., lea,sed, olthe Tote.l. toot." eu,., etc., bool,s,cU,., fan" 5 per cent. and pipes, maclnnes, 10 per cent.• 3 per cent. or l,haTentnl, entire nel 5 per cont. IOpercnDI. lOperoont. 10 pe,T cent. lOpercollt. 5 and 10 5 por [lent. "ront" 

per cent.· IOpercenL

Alaska..... C<l!Hornia. "'i.8:~i;' .·····$i:;o· ..$1, iir2. 1>4 I>ISa: is' ..!.l,'i3i:49 $4, IJ.12. 13 

$259.32 

318, 313. 21 52,907.26 "'ii4;5W:73" In, 331.,';1 

$861.21 

2,1170, 273. 97 

District of Columbia... ............ 82. 03 14.00 2(l,2IIIl.l0 55.72 19,307.72 122,006.18 

Illinols..... 

Mnryland. 

Michii(lln

MissourL._. __________ 

5, 043.1>3 

'" 31,760.00 

497.32 

~97. &~

7,020. II 

14,~~~~

1,09& 73 

.45 

31,779.88 

's2:iJiil: 62' ~,377. 78 

17, ZH. 67 2~O. ~.~

2,793.72 

3, 02'~. 77 

3,590.01i 

293.82 

351. 87 1,;;41.134 

63B, 829. 62 47, 398.M 

18--1,689.00 

91,546.70 

2,758.70 

2. 8111. SO 

lm314.37 '141. 72 

381,010.75 

15, 1&~. 65 

11,440.06 

119,164.30 

107,050.49 I·· . 12, I 55, 486. 98 5,942.&1 ::::: _ 602,411.76 

25, 899. 50 .1H,959,280.01 

53, 49~. 70 :: 2,649,18'3.77 

New Jersey_ 

NewYork ............ Ohio .. __ :;: _________ 

9,3--11. 49 115,912. ,j] 

74,330.95 

[,(;8.40 

28,41;;.22 

2:\ Mti. 52 

5,331.34 

&l, 217. 50 

6,.'lJO.07 

19.93 

8,617.21 

16, 711. ~4

• 2.;.•~~

92,172. OCI 

r" 461. 75 

15,237.08 

113,824.35 .~, 149. 39 

3'1,200.5'1 

6, Sf'"' 318. 81 109,711.93 

36, 277. ~9 182,495.95 

~.on." I Hli, 687. 67 002,495.01 

76.53 

4,005,815.95 

78,161. n9 

.. _ 5, 878, .J76. 89 

. 35, &18, 438. 82 

$20" 02 22, COW, 601. 28 

Pennsylvania ........ _ 39,918. 1;'1 

Texas................: 31. 05 

Washington.. ..... ..... 

7,472.39 

479. H 

531.99 

174.20 

1,125. ,,7 

25.00 

22, r.D7. 12 

25.68 

5j. (,4 

4,715.05 42.00 

44B.08 

216, 3.10. li8 

320. !iO 

19,711.42 "~::'~:~:' 16,917.li4 

209.88 1,754.97 

16'1,51-1. 07 

22,805.31 

20,51.1.00 

939.06 

~25.W

6,520,237.05 

476,178. 38 

530,509.10 

Ex"!>e In,,cs (comumers or <1colc,"). nevemge., (ncnolecholic). 

Cnrpets; 

SIBI..... 

Alaslm .
 California _ .
 

District of Columbia.
 Illinois.: ...
 

Msrylalld.
 

Michigan'.. :
 MiSSOUri__
 

New Jersey.
 

Now York.
 Ohio .
 

Ponnsylvnma.


To.xas .
 Wnshington .
 

Unl~_r. Perlum"", trunh, Bevernges menled eos1tlcl.j"" umbre.Uns, Jewelry, .00 mM' ~,!,P" ~ntlln>! Sculpture, .~, WlIUme" SoH drinks, wI",l1~' IUlce, painlin_~s, apparcl,ole., m"'licinal ~."" ote_, lor eneh docks, or in part ginger l'le, or tablo o\e_,ol ~ale article", 10 cent. Or price e~;]eof On Total. Irom nTlificial WlIwrs, Total. roch sate prioe, ill_' fndion oorooJ.s, mlnen>! cU'il per IOpercent. oft1looo lIrice, 25orml.• e.J.c_,ol waters theroof pnid, 

enumemted 5 por cr fracl,ion 1',' on, 1 cent. cent. 'ale pricc, elc., of cents. [hexeor, in lhe law, 15 por cenl. ,ale price, 1 cent. IOper cent. 10 pcr ooni. 

... S4,3&1.82 S8, 009. 2<3 $13,2\14.08 I.Iraa2 St, 239. 60 16,161. 62 17, 959. ~~ $60,894.13 1,599,814.25 1,469, 532. 17 '·$399,222: 55 3, 1;29, 4~3. 10 ~87, 723. ~o 50:'1, 033. 84 S6,4lil.78 1,2-12,870.11 2, 240, ~89. 5:l 2,086.9IJ 182,lil8.16 2~9, 171. 10 41,7.12.li1 475, 628. 83 12, ~g7. ~I 1\7, 021. ~O 281.29 155,008. 6'! 234,900.04 &1,847.03 I, 0~3, 144. 35 2,447,003.07 647,659.74, 5, 092, 654. 19 1,620, 882. 90 1,O~378.71 23,0~7.00 1, 558, g55. :J8 ~,2,\1'l, .'I(}l. O~

4,586.59 223, ~4~. 42 343 1>11 09 158, ~"1. n2 728, ,.19. 02 833,781.70 224, ?27. 01 2,390. 73 .'186,189.12 1l4G,. 500. 56 4,088.24 687,150. &J ~73: 601: 87 198,871. 60 1,763,715. 51 4]G, 2~2. 7(\ 530, .01. ro 7,678. 64 911,359.87 I, B7~, 722. 3D 8,4'15.50 74S, &84. 23 732,267.04 352,21)9. H 1,841, 86Il. 01 1,501,823.9,1 ~27, 526. 79 7, M7. M 711, 320. 30 2, 551, ~18. 58 3,911.15 2-19,736.23 459, 304. 9~ 111,996.83 8U, 955. 19 1,001,501. 00 269, .';95. ~2 3,259.17 636, 9'1.1. 29 1, ~11, 001. 3~

832,309.60 4, ~97, 001. 78 5, 09~, 210. 85 &/9,028.19 n, 176, 553. 42 4, M6, 125.l2 1,667,033.23 141,.141.23 .'1,105,738.58' 9, 430, 2:l8. 16 19,860.85 1,244,000.63 1,455,570.8; 450, IfA ,5 3,170,559.01 I, '15.1, 427. 16 81r" 784. t>-l 28, S07. 73 1,189,4.'17.07 3,1ilXl,4r,(ttJ) 44, 4~;. 57 ],4'15,475.48 2,213,996.24 523,330. ~9 4, 257, 2a~. 78 4,274, 58f,. ,,;) 8tl,217.01 7, 1)7.~. 02 I, AAl, 519. 61 7,001,5111&11 3,754.43 1,08.1, -00-1. ~4 1lM,442.SO 101,007.23 2,026, 9f,s. 80 191,467.2'l 701,430.(;2 5, 605. 3~ 1,137,672.07 2,OOI~184.11 72,77 359,5.17.86 34~, 007. 08 98, 5(i7. 17 800,004.88 49,230,52 97, OJ2. 98 374,900.39 521,163.89 

co 

'"
 

--=----------~--~- -=- ~- - - - . - - -~---------=.
00 

'"
 TA.BLE 2.-R&CEII'TS FRO!ll HPECII"I"C SOURCE~ OF INTERNAL ll.EVENUE, FISCAL YEAR ENDED ,TUNE 30, 1!.J21, ny STATES. ETC.-Conlinued. 

N~rcotie,. Sp""'ial taxa. Tlol ~lfl" ..ller••numenlro.

Deal.,... Droker•.

Opium, I Curporations, Opium Impwters, Dealersi" lor each coco.!Mn.F, order etc., P'" rnamlJao­ Urltaxoo $1,000 car­ Pl'*<'tition_ bla"ts, Stoek,prod. hlrers.8nd narcotic Total. tal sloe ounOO l'T I nee, Or Custom· e"" $3. preparo­ over Pa,.-n, frocUon c=po\llld. WholtlSale, hundred, l5,OOO, rnerohall­ house, s~, Retell, tll. ,,~ Ih....n!, "'"", $~4. $12. tlolls,Il. '" ". disc, 1 {'Ont. ".
 "". $50-$200. 

. 

...... .. 1:<-11.35 !l8.00 1265.35 "if,59:4i' iii;600;rub:r,4' ·ii,;0:~.:"i2· ii.i; ro~i.· 63' ·ii;,120."SS· ·i3;:ilii.'68 "ii;m:i5" ··;g,O,'>i.52 '0,00-5,56 ...... ····i3Sli::ii· "i,;;5.'.b:w· 20,100,11 302.00 49.10 8,M.'i.55 ;1I9.42fi,9~ g,m.92 ......... 00.00
 00.00 129..'>0 moo 3,OIlfl.41 ',700.84 284.70 :17,Ml,&> 3:'l\\,45 ~.OO 71.191.34 O. 2Il-i,fj2(i. 45 1(j(;.r,II~ }!< 3, ~56. 05 940.40 1,193.74 12,784. 01 1,100.83 I,OO:t &.5 16,9.'>3.75 "" 2010·';0 4G,&3t. 1" 914. 2!J& 2~ 39,7~9. 3' 2.812.49 983. 34 1,175.01 5,3G;df> 3,1(». !l2 2,12fd5 2:.l,312.20 10,898.87 1,315. W 32.1.00 -lS,9'l7.11 2. O:ll. 880. 29 :l.l.9!I'J. SO 5,Jlr..1O 795.84 00 16,723.72 68[,. 00 1,091. 7/j 1O,G67.38 18,OOJ.30 m.oo

1,093.00 II 4~3.!IS 19,a::'l3.79 30-1. Il2 4;:<\. 5'l 40,8',(1.92 2, Iz.l, 9"tl. J9 t\.~. SILl. ~'l 1l.f>15.86 ='" 00 13,4112.~ 771.00 1,474.02 21:1 :.;ts. 4;(J• .'J) 2.119.410..-.0 IQ,79s.. 43 2 3&i 4<1 "'.~ 37.56 .... 14,797.42 476. 00 300.75 8;722. 34 12,4-:>5.61 .•0 1:\1.700.31 I, 199, :,,1)7. 84 5If,.G~,(JlI ~':B70:87 I5,324.8Il 29,681.69 41,707.114 3,476.72 3,000.5,'; 'n, 798. M 42,719. (),) 14,lZl.29 WI. 75 29,007.9,'; (,(11.:10 49,~lG. 19 0,')/.>,00:.1.17 (9, {>l9. 05 19,tin98 3,i1. 18 358. 34 1,9~U2 1,908. 00 2,100.75 12,602.39 877.38 10C'.400- ~I 9,619,(H';.9~ 115.971. 5~ 2::',&17.13 2,052.10 4,Otll. 'ir1 14,268.58 4,775.&5 .1,080.88 20,794.40 49,957,87 6,721.86 &1.l.00

1,447.62 6,',~. 81 H.~97.9Ii 1,'i'J(I,()(».1l2 '\ 287. 31 11,76(1.60 4,495.28 1,891.68 954.47 281.00 1,715. 00 16,8M. OS 22,.>l'Ii.04 2:.l1 ..10 1~.318. 70 1.135,1z.l.~2 '1',81'>' U ~,In 19 2,075.00 1,495.84 .H "'.00 1,469.76 4,W9.48 8,749.92 3,336.10

SLales. 

Alaska.........
 California...... _. ___ ... DiJ;trict ofColumbia... Illinois............. 

:M8~nd.........
 Mi an .........
 MJssourl...... _
 New Jersey: ...........
 NewYork..... Ohio.... ..... ponusylvanlii.'... . .. Texas......... :... :WllShirlgton...... .... 

. 

,---­

Sp""'talln." nnl .I".",h.,e"numoratcd-Continuro. 

! 

IA" •.". 

I \ 

TiI,,"lers, mll'.""'", and can""r1·118U~, 8,,,,'ling "(;80 01 Passenger yachts, Othor alieys, automeI ~a"'o" o( lhtblicex- hilliar<1 Shooting R1<IlIlj: bilCillor poweIand 

In cair!' or Circw8". ,,,,<I [Jool hire sailing 

A""onl.iug towns of 110C'. oPwl\aln­ 'bilio,," t~bl...; (or galleries, acadermes, ("'-"cordIng beats,ote., Total. 

to seating o,l),(l m."IS, (or m",,.y, ~lI('h 1I11~J' "'. .1100. to So:l.tlllg according 

..~"til.' popuJa1iOJl flOO, S15. or l.abJe, cafacilY, tolon,fh OJ'I"",•. al(l. Io-a . "" S25-SIOO. tonnage. 

.. .$li2;.iW:92' 17M. W .... ........ al,01l.11 1201.01 $56. 57 $2,09..1.2(1 ........ .... 18,973.50 ....mJ:bi· """ "i5;2Si:ili' m,M.9J ·ii;367."i;i· "ii;m:oo' 70,84~.OO 24,MO.64 4,08!1,(Ol'l.3-I 

6,836.02 =00 ..11. &7 41. G7 148.3-1 10,7f<G, 19 140.00 1,000.47 1l,SH.63 7,182.02 367,0'iJ'I. 77 71,397.42 27,242.13 95" ~7 1,927,ft5 5,3Il2. b8 JG7,+l1. ~5 1,2.'il. 34 439.57 8-1,477. !lO 2.J,2l.0.1lO 0,&\8,3:<;.64 .. ...... 16,001. 82 4,398. 8(l ;:76.65 55.'<. 3-1 9!1l.00 2\),205.07 oro.79 ..... 2O,2l.4.37 ~,~7'l. 9.~ I,I\,'08,G74.71 

·52,088.73 6,459.13 O-H. M 351l.l:IJ 1,W6.17 I15,-lS2.62 OOO.~ IO)O},OO 49, 117. 99 5-l,\I81.~7 ~,2-I3,534.18

.. ....... ... aO,923.58 19,783. (>-l 6,'ll. 02 I,~~~ 5,240.87 00,023.33 975,01 ..... OO,fEIl. S\l 7,&Ol.67 2,38\1.314.50 

32,174.69 4,626.76 360.08 4,101.83 67,203.98 481. 87 j'5.00 .~, 3.\2. 61 .18,0)27.50 2,338,773.81 

169,459.87 17,771.19 [M.m 766. 07 4,447.64 Z25 49l 00 2;1.';9.91 4,foY.:.l', L!I1,nS.JS 1CJ!l,~42. 3. 22,6Ll. 71t. I~

.... as,819.50 12,443.00 616.68 67,';. o:l 5,&0;1.33 alO;493:S7 1,109.71 ~~ 1'lJ I ~,3J2.12 Z1,J76.64 5,56J,~7:LM

109,2H.ll 10,948.85 595, 8(1 1,141.69 3,785. 71 217,427.48 1,7&0;. &, .....~~:~. 1~U:5::~ 45,OH.. 70 10, m,6tol. 13.5 

. .... ... 31,400,55 29,556.57 G6.67 1,520. 83 4,822.41 12,7\12,39 "'.ro G,3l;'l. :jIl 1,822,008. ;l3 

17,003. 53 9,986.88 139. ro 386.71 2,100. :J.8 .'10,24-5.62 563. 36 100.00 ~7.8W.r'l I l.~, 2-12. (0 1,'1:l5,3;l3.73 

~----

States. 

Alaska.......... .........
 CsUforrils.................
 District Of Columbia... ........
 Illlnois.............. _.... .. ... ........
 ~fiiland••••.: ............
 

MIss=:::::::::::::::::: ............
 

New Jerney............ .... .. ......
 Now York.............. ........ ......
 Ohio.................... -...
 POlflIlSYIVllllia........... : ............
 TeltlLS ........... .. .......­ Washington .... ............ ........ ....
 
Nat\' Jc"ey. 

NewYofk_. ........... Ohlo...... _._ ... POllnsylvaniu.. TUB•.•.......... Wamlngton... _ 

..... I~,~']·-~·n "'9j;Si~"iti' ~. 21 7iri:1i:i 17, r,,

,.j. 02 270, S21. 40 ,278, i22. Si :IU, 3"". II - 1;;,211.:;(; ~5. 599. c.J It:I,411,6:ro.75

:12,177.07 r,~,41l5.1n 322, ,,01, ~H 1, 1m, wo. oil IH,r.fJ5,~42_nl HV, I....~, 4~ I,,;, )27. ;,1 ~r.», J-l~. \r,l 1,1:'.~.47~,;i4,H

5;fi.l~; 1\17." 7~ 4\ III_'. ,'6 1~7.81 II,,!'.. 09 13, 71~. 7i 3;6, SI)(). m ,08b,831 00 1~~.:I7l.j5 ~: HZ. n~ 1%,51~.m ~.",j, CoiiS. 5;l;l.l5 

7,3IU,olW.G7 l<,.,~UO 10,457.04 4. ~~2. AA 30,11(>.73 M7,04~.4r, ,931,139 ',7 7W,5~l.56 I;,], '1,7. ~51 ~.o.'..'l.H ',"!l,\1.iS,100.43 

2,461,929.77 FI.31 6•. 0.:; 2OO;OO:l.M I, (;0:;. 2~ 117,979.75 ,i82,G16.6U Ji).n~.{I\) 61,~H.M ~1,ti6$..'>l ;~. 220.1, Xi, 13 

1,617,S7:'.11 ........ ... ........ . .....,.... 743.16 59,219·&511,6;7,S3S.12 H,7OG.9S ~,'~' Zl IIl,1..J5.~~ 36,'122,203.58 

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TABLE lO.-NuMBER OF EA<:;1I CLASS OF SPECIAL TAXPAYERS, FISCAl, YF..AR ENDED JUNE 30, Hl21, IIY COLJ.I!:C"t'(ON DISTRICTS.' '"CO. 

LiQ1l(m.
 

SpirIts. Malt.
 

Di.'Itrlots. 

, 

9 :;~ ., _-~---------I-:::.- " --­""

Alabama•.......•.•••••......•••••.
 .... Iaska.... Arfwna... .
 Arkansas
 

1st California..
 6th Calirorniu..
 Colorado
 

Connecticut .
 Delaware _
 DI'1'irt of Columbia ..
 Floridu . Gl'Or~ja . Ihl<nii.. Idoho 

1,11I1inoi, . , 

8tb JlLil1oJ,. 

Indiana. 

Iowa . Knll.a' . K.ntuo~y . L<>ur'iana . Main~.

Maryland ... ". llu'.obUj~!,c...

1st llidul(llll... 

, _. . c. m 

:<00 . ]7',

. " , 

"., 

n 

w . , 1,~~

~tb Mirllig.n•...................... Minn<'SOt•.....•. 

Mis'i~IN'I.•.•.......................
 1st MisS<luri..... 2 

6th !I1i;.sOutL••.................... Mant,lna.............
 

Nebraska..
 Nevada ...
 

r-----------------~

New Hamp.s1l1r..... 

!SPN'ewJ,emy...........

~t" cw e'~ey........... New M""iro ~....

::'l J!tNewyorlr..... .. .. 82d},·ewYO'k.... 

1B ~i;f~.~: Jon:::..........
 

28thNrw Y,'rlr... 

North CamUna.... t3 NorthDakota•...... _._.... 

l'tOhJo.................... 

I IOU> Ohln __ ...•
 nth OhJo..... ....
 

12 

I :::,::....; 

--l	 lRth Ohio........................ 

Oklahoma.. 

Ore~on............... . 

m:p~irA1~~~i;;: : : 

l; \.. 362 • , .. .1\ 

,

, 

'", , 1,116 ,~ 1 

'M I~~ I 

• I "' 

'" 7~

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27 

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67 

. & I 116 

, Wyom~::~; :::::::::::::: "'~~'lll'6~ ·2.,m ----;-I~~l--·-I ~. ;~. '135' 6,~~ 2,54: 167,: "'12 -'-'-I~~' ,co 1,962 

.L.......l..........l--'--_ 

I Combino AbiBku wltb Wa.shlngl.on LooMfllD .pocial tIl.l:Da.Y~r.lI<lt"W..WngtOll dL9trict, .nd D13trlco olColumbJa wlLh Maryland lor Mlllj'land dlatl1ct. Allo~ber flgure.reJat. 

to d.i~tricl.ll.

15 13,220 

... • 1. 

J 

14 

: 

l I'iii "Zj' 	 3 GO 4 ....;lQ:; )7 

1 

~. 23d Pcnl1sy1vani... ........••..1 

Rhod.IsI.nd.... 11 

Sooth Carolina... .. ... ....
 Sooth D.kota. . .•....
 Tcnncssco........
 

1st Tex.s.....
 

2d Ton'.....
 Utah..... 

Vermont.. 

Virginia......................... ..•....
 

~:~,V~:;i........................................
 , • 

Wisconsin -•. " 

n 

)52"•

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775 ""
 "
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2 2
 

1, g~ ~~~ 619 10 

176 2t 

6 1 

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54 2 2 1 

17' 1 

92
 

12 3
 12 .. 

679 :>6 2. 

, 

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Oleotll8l"gllZlne. 

, Colorod. tlrwolored. 

3

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,	 , m .. m"' g.~~ ,. fj.' "i;' "'238 00 5,892	 "i" (6·; •	 , .. 2,193 ....... ...... n 
 

1,5Z3	 c., 

2,238 " " ,	 " '":i"	 105 " 3,; 2,927 195 " 

, '00 4,862	 :lJti 

00 fl,758 -I , ,

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, 

5,7W " '" n " 3"0 ~9-,	 ;0 3,417 260 

	 0; 3,874 ,ro

n f,l3 H

S Z,'7 .. 2,S:H , y '00 ...... 1 ,


1 

19 

39 

6 

2 3 

2 

1 

3 ..... _ 

10 241 

1\;" 

20 931 

25 2,537 

49 O,OC,2 2 ltls 

2:' 3.600 

6," 1,-131 

~.~~ 1)(0 4;4;,0 H 421 

27 700 

31 3,~, 32 531 42 3' GO'.! 

6& o;ll'.!l 

30 2,W:' 

12 1,:>27 

IT i: ~~~ 42 2,17fJ 

13 1,134 

13 '211 'Yo S69 -l3 \,44~

~o «;1 

23 1,7l7 i5 41,\ 

11\ 640 

20 1,053 

l 27 2,623 _." 

~~ Tobacco, 'man u[a.e­ lllltl'". tlll"l'lS• •

"

S.§' 

, 

O. 

" Adult.mt<ld. fa: gp. . 

." .. .;. g.~ .-' ., .!. .. .~

~'il

;:~ ~~ ~] ~.'l .> ,

!,~ ~jl .a •• o • " " 

... ._.. . 32 46 2,2:J4. .1 I'" 3...... 1I5 5,0f!2. 

::::::1::::::1::::::1:::: 

... :.:".: .: '1:' 3 .. .. .... 

. 

2 I 

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--_._. ;~
00 TABU; lO.-!l:U/IIHl:a or EACH Cl.A9R 0)/ SI'XCU,l. TAxPAn;a~. J.'1i!CAJ. YEAR ENnED JUNE 30, 1921, BY COLLECTIO:<, DI9TllTCTs-Continued. '" 

1,S~

278 

.M 

564 

2,057 

1,li14 

I. 413 

1.376 ,~

'" 60S I,m 

4,393 

2,075 

~,1n4

2,532 

1,313 

1.(00 

2,158 

8(04 

4,12" 

13,2IJ5 

O,4DS 

1,2(;0 

2,437 

'M 

3,019 

2,4f:!l

',m 

Proprietors 01­

"

, 

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1·17 

W. '" " '" " " 98 

" 00 

'" 21f,

'" '" 27:1

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MI . 

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.. 

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II .... _ m 

'"' "' g '''''2' , 

llrokor". 

AllbUla ' .. Awh..•...... AritOlll...•••................. Arkarl"'lS . 1st Clllt""'ln . nth CalifonM . 

Colorado ,..... . . 

Connlle1I"'-lt ". Dcla o . P!lIr!clorCallllnbla . norida . OeQrgta. •• • . . 

R".-o.\i .• • .. . .. Idaho . lst IIIlnol:s . SthllUiloU ...•...... India.~8.. . . IOWl., . KanSll' , _ Kenlucky , ..•........ I.aulsmna . Maino............••••••..... 'Mnryland., . 'Mll.'!sl>fhm~t(s _....•••••. lsi ~lIehlltll"..•.•.............. 4th Mleh1Itlln . Minn•...,ta ..........•.......... !dIssW:lppl, _..•. Is11lti!3ourl ,. .. .• _... 61h Missouri . 'Montana, . l'ebrasb........•.......•.•••. 

OpIum. coca IMVC.', air.. , 

I. , I e ~-~. .~ ,~ , ~. H~ _.~ • .:: :; [:l:E. -!~ ~'8 6 t '::' 

=." "".. ..!! !J- E-o.".:!! .. "- -_'. "~"'• •• llOll .Il ",,;-<; '" .2,!l 

,§ E f::l ;Eli ~:;.;; " ;:!l 

§ S! it' l! eBa f' II j! C7.- . _"__ ...2:- _ ;:: Il: I-=---­

i ~,71Z ng 10 ~1 006 2,490 12,110 '" ••••••••• GO 20., .. 22171 , ,~

7 ..... 5S1 Z I 8129419 121 3, 8~~

13 .. 2,rM 21 n G70 Z.730 1,018 11,11.1 

.',; 5 3,556 M2 ~7 920 :1,53R ;':1. 7~~

2.1- 14 3,201 T.G U 72 8111 :1,1<17 " 0,'" '" 10 3,024 It S jU 618 2,:<50 14,628 21 "'"7" 2,5lY.l 2,~12 11 3~ 657' 2,03& 18,HO .""" 6 I &~l 26.1 1 4 .1&9 43~ ~,

& 6 830 31,g 4 22 Z15 1,009 , ',=Co,I~9

14 I 4.780 4,572 1 57 633 1,3'~ ,~ 17,670 

13 .. 2.011 141 I. 13(; ll"l2 3,39S 737 15,005 

2 1,9s-! 13 6 9 'l{I 223 3,ML '"" 1,0001 4 ····7· 5,~~ 1,~ .. 26' ItJ ~,~ 7,~~ 21 '. _ 3,004> urn 11 4-l 681 3, SOlI 1,3 2li;OI8 ~'" " 42 1'>,:lO~ 583 15 1,12 1,121 ',927 ". 36,911 49 ~.OO7 982 14 73 1,327 3,ll':l~ ,M 3O,3:ll 21 .... 4,057 40 2 31 9(12 3,1~ 22,3M 22 3,741'> 3J5 9 04 S25 3,M8 1,522 " 1~, 5Ii\I 

15 3,3[>9 701 7 21 6:,62,1;0 ',~ 1;,OT3

12 3,523 1,817 4 21 &!3 1,302 m. 14,2l;1 

2~ 6 2,~22 2,-l~~ 52 1~1 ~21 3,431 1,202 Z,l,571 

49 10 0,6,n 1i,673 17 98 1,791 7,362 7,327 00,358 23 I 2,078 2,500 10 4:1 1,031 3,MO 17.~ 34,497 

If, ..... 2,~12 1,8M 3 38 422 1.509 ,~ 16,427 

25 .••. 2, S36 798 7 28 6-14 3, roa M 25,2'il8 

13 1,830 01 5 42 5-14 2,OIiZ m 26 2,122 1,10) 25 39 911 3,471 817 .J'~ 21 3,890 I~ 10 W 1.105 3,2:.0 1,210 ?J:1'l'i 7 1,008 1~ 8 22 287 675 n )1,278 

j1g •••••• 2,&45 5(\ 4 25 855 2,1'>24 951 21,071 

~f';;:~~~~]·~.:::::::::::··12iE l~ I! :: l:.i II,g l,~\; 1~ 3,m l,oJ "2 1~~ \ ~,~
 ~!;,,~~';~1~~:·:::::: .. ··· o:m J:r 12m H ~:~ ; ~:~ UU I~ I,~ t:~~ I,~g ~fm
 IsLNowYork. 7,555 112 MJ" 2 2 4&1 n 5fiO 4.. 9 111 43~ 42 2 VlI2 

~t~};~~·o/~~::::::.::: ;r; 9'~IU l~~ 7~ 2~ ~M i ,11 I'i~ \1 1 U~ ~:'~~ ~g 1M Wi U~~ 5~ ~n.n 2Is1},'owY",k.... .I?OO 191:1 til 442 2 ~7. L,4~!1 ~,4,:t! 2,21o

j 14 32 0072,510 12PI 27;n2 "" 2~thNNYYnrk.... :::.::·· .. Co 750 19', 71 5' 7 2 -15<7 ov I' H •• 23-17 7 2~ 4111 210\1 ~oo 23 w.J t!

Knrl/lr;nroli"n....... 3 I(;j 22\ \1 I 2 ~n 2 101 5,2~2 23 4 1 ,,Ilj 1,S3~ 15 (l rtf\7 1'i.12 7~ ~5'()70 .~
 NOrl~ Pokoto.. __ ... 2;&15 29 10 ... 4 ~~ ¥ 1r: 5 3 211' 3.. 3,140 1H 3 78 095 2,003 2.917 14:124' §l

1.eOhia.... 4,202 J',o 57 J 2M ' I~~ ,067 l~ ..... 1 ~~ 20 7 315 ~r.1 312 8,007 lQthOhln _ 3,271 i4~ 3~ 1 "'l2 1,1'>22 1 ,I~ 24~ "9 34 430 ~,\22 so 14!'2"J '":l, 

lIthOhio.................. 3,074 111 76 2 .... 231 Jr, ~, N~j ~~ .. }~:;: ~11l 41 M 35~ 1 \I'l(\ 118 15;313 

mr,g:~::.:::::· .. Ug; ~~ 1&1 6 9 ~i~ m 1 N~ ~;: i~ i,n~ t,i~ lU~ Or,"o 2,897 153 1~ 6 6 271 3 57 2:0.0 21 • l'M7 2 5, 1,193 2,1l6lI l,m 2!,filO C lot .nn'yh.."ln:.... 325 I.()-l~ 1,", 63 35 bOl 4 14] 21>$.', 32 ....• '0' ~~ ~,~ 42-1 1,430 37 11,700 

12tIlI'cnn"YI\'nola ~.&7!1 67 17 2M ~i 2ii t'~ '. &I ~, 1,5711 -1,759 I,W 31,82G 

~.!:o.",".,'.Y,',~'.."'.' I,PI2 35S 77.. 551 "5 7 ~'ill 22 3'7" 362 ,~ 22,4,99 1,029 413' 11,019 !>" u~, u _ ."...... 1,~97 In 2.'1 2 2 87 2 5.1 '67~ .. , .,., 39., 31 ~,091 I,OSS 26 sro SouthCarollna........... 4,61 21l 23 5 0 187 n 1'3 70.1 Ji 2 1,2\11 1,393 4 17 31~ &H 1?(1 7 942 o~ SOUlhJlDl<ota.... 2;100 13 3 J~O ,1 ,. OS2 2Z ... I,~~ 265 5 02 719 2,2OlI 2,263 13;>84 T"nn05~e"............. .. • 67' 2<;{1 40 4 2 2<:2 S ';' .. 31 ... .. 10 30~ i70 I~S 0505 l,tT~.'........... I S')3i 304 7~ "8 69 H21 I 141 ~1~ \1 1 2,615 liS 2(l 167 770 3 '51 IlI'21l 1& 829 2dTCXM ,'1;(197 320 42 019 14 1~2 1'9 51" ~,~lO 321 4 ft 018 2,r"s '365 19:25(1 ~. I1toh..................... 3,301 ,0 "Z2.. _ 1',; 3 [,7 522 I~ "';A~ 1'>1 8 ~5 1,090 1,31>0 577 I, 832 

Vermon".'. . .. 1.330 2Jl I ... l~ 1&0 2 r.J I Il~S "270' 4J I I", 2.18 (1.', 106 63n Villtlnia................... 5,30.1 312 1r, 16 72 304 z~ In') 775 ' , 3 18 141 ,1,Co 651 )J~ 8 

Wl5hinl\lnn.... In ~O\! 1"0 72 31 J7 4 16 "1 ~,437 412 12 H fO', 2,274 1078 19:1Or, '•• 

WostVlr~t"la........... Z;4i~ 91 27· 4n m i'i3'~ H\~ ~J~I 2 3~ f,~~ 2,OlH '12n 2." BO ....
 WI.1>:m..n 10,506 443 l~ 2 I 7Ll 11 174 2'£.H 1(;' 'i' 4'1~ ,oh 7 .1~4 23Gll %3 13,738 

W~"~ 1~------=:"I~_'__ ~F:::-'~'35J fj~.~,~ IT gs~ 3'ri~ ~:~ o 3'26,3S-l28,900 2,1l1ll11,ISS TiT /2-1,59'2 2'i5 7,m ,~Il,273 O~ !1S2,87IJ I001,1221 GIio I~I~ ~I~ 1,2.511.543 ;. 

• 

d 

'"
 '"
 

= ---=======--- - -- -­ ~-------
• 

. TAJlL£ll.-TonAOCO FACTORIES O"£R.o\TF.P .A~l'> 1,Y.,AF TOll.... CCO A:>;O OTITY,l/. ~f.~.TEll.IALI> TJ9RP Th" M ....;·WI'Ae1'CIlIKO TOJlACCO, C.ALF.NDAll. YUR o 

19,20, BY COI,LEC'nON DIfJTIlICTS AND DY 5'1'''''1'.1':9. o 

•
 

Nllrnb<'r 01 [""tori",. 

unSl/!mmoo

loor. 

'" I",~\

"'. IRn. J, 

1\121. 

" Opened. Cloooo. 

hus\' 

"= J~n. 1, 

1920. 

St~

I'''f. Sl1gn.r. I Ue<>M. I 

YlIl.•rlsl. mM In msnurEll'ltlrln~lo1>acro· 

Total. 

l~l ~lIrhil(lln , . ~lh MleJIIgan ....•••.... 

Totnl M'clJiglIn •... 

MJnneoola 

-2 
-

- - - - - - ----

=~- • 

TABLE 11.-TonAcco FA{:I'ORmB OPEIlATlW ASD LEAF TonACco' Jl,ND OTHER MATERlAUl UaIln IS MAKUPAcTUm:,,1 TCI[IAOOO, CJI,LESDAR YEAR 

'In20, RY COLLECTInN llrST!lICTB AsD DY STATll~---C(]llli1\ue(1.

DJ.trleta and !I1nles. Unsl~ln.med ~l~mrncd

JIlJ) I, Jail I, \",,1. l<'<lr. 

" IIno. Ill'll. 

- . -'­ -~-

P""I1dr. l'ouNl.t. Pot/.l1dr. Pot/.ado. Pot/ndo. P""T>eL.. Pot/l1dr, Pouado. J'oumh. 

Utah ............•.. _........ 3 (I n 3 1,014 1,111 _ _..... 2.125 

~:1'r'.;i;?i;:t ::: ::::...... ~~ ?, g ,~ .. 2.iW\lI27· "U;i2i,'22:i' "'Sl7;725" ·:·2S-!;7.ji" 700;900' "i,42~,2IG 2,"iir7;4Rl' "i;iI6i:7ir' ··jS;SOO.974 Wa.:;hJn~lon

lI"e<t\·ir~I"ln.............

\l"lsemL<ln. 

10 

17 

W 

I 

2 

r, 

2 

2 

5 

17 

60 

370 212.311 

4,~':;·1.000 "2;003;31;2" mo 

3.47G 4,m.r,~1

248,n7 

42 --···j.j:i24· 4,r.:,i) .•••!',();;;S:l4 -~ii"iti;

13S,l94 

"'i;7iI:il'ii!' "2;42f>:OO~'

411:", 1C>9.lH.', 

38-..'l8 10,!t'!O:0I9 

C.,IH.H5 

:~:'~~;;,~,;~':',:·,lT:',roe :~; I ~; I :i~ 1~:':'~'7~;:'I,:"~,,~;"~";;i":~'i;~"';'~'~~',.'i'~'·;·,~;:"",_1;;~,·::c"":m~,':!~:~'OO;'~,'·:::·'i2~~:';:'~k'~""II;i"~'"~,;.,,;,~,;;;1"i;;:.:ic~:;.;::~~c,',ioll_;~;":",;,'~i;r:,:h:~~;,:·,;·;·:;~:l'·:.":~;;:~;;:.;~'oo,·;·~·I;::.,~~:O::,,":M~':!~,"~" In"rCMe(+)ord~se(_) +8 -93 -00 :M 4,li6:J,M-l ~.I6.'l,1>OO +3,4-15,950 +3,&-IZ,f>8£! +.I,IIl4,GW _1,[l4S,4i7 152,NP Z.~1.795 1,705.Si2 , 

TABLE 12,-TOIUCCO },fA:-.'m·AC'rUllED, QUA~"ITYos llisn AT CmnIENCElIlEK,. A>O;ll CI,09E OF YF,AR, QUANTlT'l: TO DE Al'COUNTEIl FOR, Q'C,l,.'S'TlIT
 

REJlOV.:D 1:-" 110.\'(> FOB EXPOR,., TOTAl, SALF,S nEPORTED, AI'o'O TAXES PAIl), CAI.llSDAR YEA 11 '1920, Dl" COLLECTTlJ'S' 1)Ul1'IUCTS AND D1' S"A,.t:B.
 

i\nnrr. I 

Valuo of 

'tamps used. 

T~~ l'ai<1 

'lur,"g

W::tl_ 

On hand 

lan, J, 

Ill'll. 

Tot~ll~ he , a'-'·'"",lOd rc,r, On hand 

,lan, I. I 1920.

Tobl\OOo. rnannfactn'o<!. 

------;--,-------,-----,_-1 

PIng. I Twist. I'lno cm. I S'n~king.

• 

- ---- . ----­
•
 TABLE lZ.-ToRACCO MAllUF.Io.CTUR~D,QUAo-S'l'tTY ON 11MiD .Io.T COllllEI'CF.lIF.I''' MW CLOBE OF YF.AR, QUM'T!TY TO BE ACCOUHTEn FOll., QU.AST:lTT 

R&1I0VE:D n .. DONO roN El:rORT, TOTAL SALES REPORTED, AND T.Al:EB l'AIl>, CAl.F.IWAR YEAli: ] 920, I1Y COl.U:CTI0S DISTRIOTS AI'O DY STATF.SContinued. 

PIU8. TtrlSl. I 

PouruU. I 

1,I Mi~..""l. 53, roo, 8\l8 

6lb Mi..ourl .. _ . 

IC:::;:::::;;;~~

2,01,. J&>I 

2, 7~1. va 11~221

3~2, 7:13. :lO 

;93,4:1(1.9\ 

'lI,m.7~

-

-~~
- -

TAJ'l.t; 1~.-r,I(l"'R F.u.TOIln:!I OI'I,IlAnn, TonAcco liRI:J>, "sn Cl'l"'ll~ ],fA:-;U~'A(:rl!IlI'll. CALEK])An YnAll 1~20, ny COUl,EC110~ llIP.TU[\,Tg A~m
 

II"\" STATRf'.
 

Cljro", r1l81luln~'''rrd_

"'ei~hil1f ,,0< mo,e Ih~n3

1)O"nd~ [Jor 

1,00l. 

wei~hl,,~

more lhnn:l I'<Jtllld~ per I,OCll. 

"'eJghj,,~ nOI m"" lhnn 3 p"m'd" per 1,«<1. 

Opened. Clasod.

I 

I" hUs!, 

"= J~n. I, ,..., 

.. Tol nl ~fJSIlOllrl .. --

.. 

Monl~M.... .. Neb"~'<,,.... , N~~~nll':uni;OJ.i;': _ " 

!.tN""·)o"lty..... 

5IhNewJel"Sf>Y. 

T"l.nlNel<"Je~)-..

1st New Yark. 2d Now Yn,k 

14th New york.... 218l Xcw York. _.. mhNelvYork. .... 

TQl.nlN~wYork._

)\1>1"'.1. Carnltn~.

Xonh 1Jllkol.o •• 

1st Ohio ..... 10th Ohio .. I<th Ohio•.. ISlh OhIo .. 

'l'otnl Obi" ... 

Okl,lw,,,... . OrcgQn.•••••.••••••. 

IS! P""n~.<lmnj" .....
 Izth PCOn.!j")vnni... .0.
 

m PeJHl-'rh'tml~._

Totnl Pmn'IYh.. lli~_

lSi MJohJI,'ID_ ~lb .IUohlgM .. :fi_-,io'o:j ,l'o~ 1 ~~ 1__,r~c"-1-ct_: 'Cl~C':Cit.~"+'--c' ,1c;~c:c~~o~-1--c'o~:_~=~ 1::::::::::::1:,:,::,:,::,:,::-':f::,:,:,:"'"+-c"c~"': ~c3~O~C;k"~~"+::",:~,:,:"C:,',',' 1.101 ~HrhJl;lIn•• I::~"';~::'~'~~:::";"~ t1t 5,~'~.!'49 I,Mt,3f03 3.;,m ._-.- -........... . - :!.O',GIS,232 .. ­

!lO,3H.~1I

320,021 

637, 7~,430

11~,3.~7,00') ... ._. [,21,3&:),521 S1J.liOl,3.<tI 

,1,000 !'O.OOI.3ro.

Sf;:~~ 11····J:i"i~ 21',(;' ~~;;~~)i~~ ll~,nrrl __ lM,rr.-,IlII, 

II',;,~:l .•,~~ -.' _-.. 311,r~'l, I, 

::::::. 

,?,_~,.~~~I:····~:;.;o"I·..;;,'-,:"·;;,-c::,',·;.;.;..· 

w. ,~1···7. '-"'" 

[(17,1113 

I,,,,,, ,m 

:: :1 :,: ':::: ':: :::::j,,:oJ " ._ ....::::.. :::::~: ...._...:,.,00 7\l 12 17 . N -c-c"O'C',"';CCI"--'~,,C'CM~I--,;",",;, '-'-""-'-1--'-'-'-1--,',"c','c"C""",-1--'-""""C'C' = M7 39 1 '_" 2(,1 -"";'":~"'i"~"'~,II' __,','';"~'C'l"_O';""i"~"'~I'';''';''';''' ,;,,;.p .. 7n, nJ 6, 4113 . 

~Il 3 f, a:1 - (~;,127 ,,711~' '~9 3,42~,~ln .. ~3"' 12 lOI 0,; 5~S,217 ~7 I:U 2,740 . ' .. " 2~,LOn,('p"7 .. _.. , .,~ e',._",", \ "_,"N> 3~ 10 i'; 1,00:;;633 H';:Mi, lro,731i l····:.:::· :::..... 69.W\:~~i ::: . 

61 I~I 6 6194-1,5'61 P35,rol 

21J5 5~ 45 302 -1,M.1,6J6 --c'-"c',"''',',;''-c',''Oc'~Co ~.""
 

3!oG &II 51 36!1 s,s>o.ln ~,OOJ,8'fl 1'7,OVl'1 3,!l97l
 

'I -, _ " ""'j,m,,,,, '" ,,,,,I "" 

~~ m m ~~~ ~,~~;~~ 3,~~:~~~ ~M:8g j70 (9 70 4·1'-' 1:6>J1,717 I,rm,r.lo 13~.1.'m 1D~~3,",
 

~7~ al 32 '~::,", ~,Z,;",'~~l .',O,,~,~,~~ :1:l,WJ __
 

2,r,t7 all,; :1,' .. :1 := ::~<;'~~:E:·";~~;"g·~";"j~~~"~'~';'-~"~'.~~~';'~,";';"!~~"j~~i ~14 2,471 13,578,3,7 6,tt2,21.1 

23~,1liO

',oro 

Pd ii~ I H!j:m 1,~:f'J I r;:~~ I~" i"~:m'.f~ :::.::::::.:: ~~ J~ 3;;' ,1',_ !,,~,~!~ 597,321) m,l9Z ... lSO,O·.lJ.32'~ ....... __ .. oN> ~~ ",' "' <no 301,Q72 2N,M~ 600 ••• 19(I,:l.'l2,f,S~ 231,~n;

7~O --",," _---,,-, --m",- -,-"-I,~",,c,o,cl·-c,c,"c,c,C,"""'''-C"C~c'':Oc''''II--C(~O.. ..~__ .. 791, 7SO,]JI; l~l, S75

22 7 a .!II us,S,,,, I 1,'k1.1 2,609.. .. __ ._. .1 6.QI2,~111 : . 

M 12 III Ii.:l 11'>,11';5 4l'i,fo1.l 1O,23~ .. ,,!:Io1I, "11 F~"'~~

1 ~TIl 211 249 1,~IlI IS,109,611 13.3:<:\,S/ll1 2,422,8541 132,8;'3.... . 1,1Io1,2,17,~1I1 IW,II'Il,~;;

. '~l~ 1 1~. M l~ ~:m:~ 1'~~:1;~ I~H:I'1 ··-.·····60· .. ·.. ·· ..2.. :::::::::: r~:;g-~:z::? ··· ..··iil:tm 

1,.'37 u.o -a:Jo 1,7fIl I 2t.IT'...I,913 15;026,000 2,1I:.'I:I,,,~ 1 132,923 2~ I 2,371,ro:l,77S Il~

Drslnel.Hnd Slat..... 

Jd.,h.'m~"..... Arl'mla ..•.. •\rk'IIlIla~ •••. 

18l r'AllHQmln. 

6th C!lurQlnl~.

Tot.1 ClIllIoml8_ 

C<>IQrodo. _'. 

GOllnoc!.kul .. Delall'ofO.... FJ~,;,la...•..... G",,'~a.. HnI\1Iii ••• ldal", .. 

l.tIIIlnol•...... ~th IllinoIS. 

lalnl IUlUo{•• _•• 

Indl:m:l ... 10\\11.••..•••• _._ 

KnnsM.... "'""tuoky.

L:nll!lnm .. ltaine .. liar.I·laud . 

MrI!-'!IleJlU.elt~ .. 

-

,,----­
-------

TABLE Ul.-DIOAR FACTOIUf:S QPEBA1'RD, TOBACCO USED, AND CI<lAU6 MANUPACTUltED, CAhF.:'<DAR Y"Ali lft:20, DY Ccn:.LRCTIoN DIl,lTRICTS A~D
 

BY STATEs-Continued.
 

F6et~ri"'. Pound' M lobar'r'o lIse<l ill making cigar<. Cigars manurarl.ure<l. 

III bu"i. 

0"' Jan. 1, ,~

Weiglli"g mow ~""" .1 1'011"'" prr \\' oi~hillglim mor~ '.hll" 3 pounds Diiltritl< ~"d S(a(es. J,f)()(I, , pcr J.IJJJ. Wei~hing

nwrb I.han 3 

pounds per 

tiI,.',11 3,345 . 7,140 If~:tJTI 1.122 

a~.iW 57,679 

28~, 161 '-,l>"5 3,32~ 13,031 

2,'19,400 20,717 

;'),f,ll 975 

239,4](, "' 2,222.309 '" 47,433 W.409 

13,005 70: 5-1I 416,f1!)4 1l?,~4

1,011 1,31'.5 

40,3V', ',~S U,729,400 

2S, 35" 6S5 Il,471,04U 

+lJ.31;,;rl3 1,741,583 

A,""mg. qoan,ij.y oll""! ,,,t-.l.<'~O uood per 1,(()() lorr' eil:"~rs ••...
 Avernga Q.utmUlr of lea[ I-Otoloco llsed pcr 1,000 .~m~ll cllllra.....
 

\l6'J,5')7 838, &12 111,n~ 7,915,758,563 633,222, '!-12 

I,Hr, I~S UOO,Z78 25, ~78 7, fl72, 3,,;, 021 713, 235, ~;O

Hl,531 I . 121,91~ +85,051 +ll44,tOI,iHZ 80,013,Q8 

pOIH1\I, rer J,OOJ_ 

Pounds. 

~,,rn 

... 4,,128,1'009 

-·iii;.iii;iiiil 

1,00J. Snsps. 

• 

fk--- ------------1 

WeIghIng 

Mt more 

thu" 

TOBACCO USED, A:'lD CH1"'RETrBB MANUFA('TUREU, C.\LElU,J,R Yl!.AU lfl2.0, In" COLLEC'TIQ:-I 

DIB'l1lICTS Al'D fiT STAT1i:S. 

D;"trkl~ a.nd .~tatoo.

1st CalilorrJa...... ... .............
 Conne<'t1cLlt. ._------- .........
 Florida__ -.......... -...........
 I~t !llInni,... Kentucky __ ._-- ... Louisiana. ----... MAfyl~"d..... __ Massachu,e(I•. _ .... -- ............ ­ 1st ~lichi~nll. "1 Minnesota __ . .-- -- .. ... -......... lSI Missouri. ........... .....
 

1st ~"'W Jc'>or_ ---- .... , ..........
 5th New Jersey .... -- .... 

ToIA1Ne'" Ja"ey. -- .... .. 

lSI :-lew Y~rk .... ...
 2dNe"·Y"'k_ ... __ ..........
 14Lhl':ewYnrk_.' ._ .... ... _------- .. ...
 '1Slhl':owYork. .........
 

Tol.alNew Y~rk, .... ... 

Korih Carolina._ -- .... -...........
 

10lh OhIo .. _--. .. . ........
 lSih (llti~ .. _---- .. .. ........
 .. 

ToblOiJio.. _.... ....... .... 

2j~

2i,l 

. 

49S 

... ml .... 

Faclorj.~. Poun<ls o! t~bscc" u5<,<1 (n m8kin~ ",~3""11 e~. Cigar,,,,". IJlonufactured. 

)m.., 

W<lii:hing more t!UIll J pound. Weighing no! mOre than3 p"u.l\d~ p~

'" '" p.r 1,tM;WJ. 1,000. Weighing Wei~hin~ I\ot 

business 0,,",,&1. busl""", m"rethau m"'O f,ha", Jall_ 1, Jan, 1. 

un,te",,,,frl.l Stemmed. 

3 pounds 3 POUIlds 

1920. 1921. Gn_ S\~mm<,<l. Scrap. Bern!'. per l,()(lQ. par 1,f)()(I. 

stemmed. 

'1-'--­--­

, , '00 -.'- ....... ... .. ... 387,978 2,335,11(1 M,,", ~~, ~;;~ 1,139,428,746 

, " , , .. ...-..... .. -... .. '" .... .. .... 'is;ii2' .... '.000 , " " , -~)-i.~- .... ':ii2 . .... 7,HO ,~ ...... ..... ~,'3tO,M5

" , , " 512 3 83ii " " 1,037,895 1,\lSI,609 , , " , · ..... .. ..... .... I~: (62 .. ........ ...... ... - i,Ol3,-no , " , , .' -_ .. ----­ .... ...... .. -....... 43,259 S;S'!.~ ...... .171,5-l~,JOO "8' 'iOil - ...... .... . ..' .... 431,liG1 

'"J~8'M ~lt2, 715,800 

160313 " n 1',676 " . u,256,:;50 

1 1 2 ... '462' : ...... ... '--. .... ···~:000 71,620 ..... - 2{l,762,SOO 

ZOO 2 ......... ... .... ·"i~;~.~· ..... ..... 1~~OOOI 705,610 

'~~ 1_1 · .. ..' .. .. ".­ .. .... 4,279,300 

o 2 0 2 

'~I·· .. 10,120 

"7;750;08-1 

73,995 24 1;(Ill :10, 7~1, 700 

J3 2 7 S '" 52 I,~OO . 3,100.2.2, IS/) 

n ( 7 1(1 IO~ .-.-.­..­ I HI, 92.~ 7,750,084 74,(1017 2.>, tOO 3, 131, ~::3, \>,0) 

19 14iG ..... .. 169 3,513, 7~S G,~~,(;,j6 2,817 61250 4, 283,H2, 230 

9851093 liP-,2~1 3710 1l,H9,M\> J,ll-l9,4;;S 2,817,421 23,m;947 6,545,2{7,509 

7 1 U 8 430 J1 1,89(l ro, ······· ..i:i llB,I00 673,650 

2 0 11--:1 ..... .. ... ........ .......... - ........... ',000 -------­ -­ 102,711 3,~H; 14,665,19:' 10,1S9,G40 2,>¢J.251 23,952,297 10,~,3j)7,2S9

; , " · 

1 

... .... , I¥). ~(l6 43,266,546 4S3,225 ...... - 2t,113,e12,t70 

==== 

I 1 COl ....... • 000 I 1,085,057 H,541 .... .. 400, l().l, 91n 

5===iJ 2 5 "I .... 'J~4 _ -...... ........... I 1,400 GO,IJIXl ---'-1---'----,---.­ .. ...... 1 4, 324 1 l,Q~,057 44, 644 1 __~~

I, (00 4()(), 164, 0-10 
-- ---- ----------

IOC],{,llSlJ(+)~r"eec"",o(-}. -:-211 -~ll 01.. 21 I~,o-~~I +1,<.011 +2,405 1.1,7,';J,~J Il,lOO,:l~'2 _1,007,,

091 3,850,3,,0. G,r.~,I,LI'O,I'i7

I 

rtlUU"s. 

,~ AV=&O ,~\'"" L!ly oll...rIObareo used p.,r I,lDllarg" cigar"!""" . A veflJo QD"nu.y ollC8llo1>s<= UJa'lI"'f I,000 small CIglI.rotle'l . ...,. . ....• 3.72 

, 

C 

" 

-----------.-- ----- ---- ---- - - --- - - ­ . - --- -- ----­
----

112 REPORT OF COMMISSIONER OF 113 INTEIl.RAL REVENUE. 

TABLE 17.-SuMMATIY 011 OPERATIONS 01' MANUFACTURERS OF TOll....CCO AND CWARS 

. UALENDAll YEAH 1920. ' 

R.~;llta,d '/lQ.nu[aclur". oj iobauo in btt.,;","" aI d,)/M O/f"'''· Kluo\lcr. 

Reg.lst<;red liS m:lIlUfElCLur""a lor tho purpose of bu)ing and selling refuse, "craps, ""r,ting,. and cliplllllgS , __ -_ -_ -. --- -_ -_ - --_ - --._ . Reg1<tercd a.;; manufacIUN's lor rhe purpose or disl'm;illg of old s!.OdI: 01 rlla.tlUla<.(ured Loh~"co. "' l'roduced pcriql'. WbllCCO _. __ --_ -.- --_ -- -- -_. _ -.-_ . '" 

Manuladtiring plUR ~obaroo e-xclu,ivclv ... " 

M:wulaclming 1,208 slIloking I.Obaoco cl<d,,>l.vrly._ " 

:Mnlll'l""tur!n£ twist !obocco c"du.;ivcly . MlIIlulaomring "null ""rlu";vely. . __ -- . " 187 ManWool,uring ~wo Or morc kluds. . . . . " 

1,&1.5 Total ..... ..............
 

QuafllU.¥ of lobauo alld "''''.If lllll-nT'fadu"d. 1'OUllds. 

L'l8,5G.J,25!I 1'IuF tol>llcco._ •.••• Il,71l5,807 TWL,t j,ob""oo. 8,680,9!l!I Fin":"u( ehewing \obacco._ ... m,4aU,2'I1 Smolling tot>oc.oo.... 

3I'lJ,4~n,3--I1 Total tobllCCO_ :Ill, 180,225 SJJuJI .••. 

412,6i!~,,,,,,, Taj,al_ 

C>:~ar "",nufadur". i" bus;,.... o~ do", of 1I~r. Number. 

1I,08~ Ma.nu/ool,urin~ largo d~s cJ<dmively , Manur/IC~uring,ma.lJ. cIgar.' Holm;vc.lr·_· 1~8 ManLlr""l,ntiug smllll clgarc~tc, oJ<clmuvcI;'
 Ma]l,,18cIurirl~ 18r~e cl~lU'e't"" eXcll"ivcly_ ,
 Manulll.C~lI!irlg!arb'" ci.ga.r. lind smoll clgarer,l.c~_.. _. - -- "


MaJlul""r,uring large an<l sm:ill Cig",I~ and "mall clg",e,l\e, .
 , Manu([lcl.urmg smoll rlgars a:nd ,moll ci~arer,tos -' . " Ma.nuI8cturifl~ smoll cignrs 8nd smoll and lorge ci~CH,," . 72 Mannrac~urln~ small dgarenes a.nd lar~e ciga.rcl,~e" - -- " 

ManLl([lc!utiIlg large 1>,,<1 email elgars. _ - _ --- , ManuI""l\lfllg lILrge cigars, sm:ill and large cigare,tes... " 11,323 Tnlal, __ . 

S,,'mma.rv of o,uaT a''''' duaull< manufa,1ure. 

Prod.uc~.

Lea-I loh""oo med ill lIlanubc.. mriug. 

Average leal 

t.obaeeo 

used 'Pcr 1,1))). 

Number ma:nu!lUor,ure<!. 

CigllJe ..e;ghin~ lI,or. th"n 3 pOllIld" per 1,(0).. .. . . .. . - ....... l:ig.... w"i~)W'~'01'lI>PrB t·h.." 3 pOllIlds per I,!XlI... _...... _ 

Clga",r.h·. "'eig ',," Ulore r·h.." 3 'Pound' per 1,!XlI.. . . .. . _.. Cilll>'ett.. ',,"l~hing nD~ worn r·b..n • pounds per 1,(OJ. . .• _..••• 

1'01100.. 

IBJ,I}12,OOJ 

2,[,52,009 

UI,31& 

176,73a,478 

Pouoo.. ". ,'.00 

'.M 

3.72 

7,9W,758,()Il' 

tl:3J,222,23~

28,0l8, JS2 47,HO,I!\;,l\;-,.'i 

IlEPORT, OF eOMMI.SSiON,ER 01/ INTJ;;RNAL TIEVENUE. 

TAnl,E 18.--eIGAllS REPOllTED USED FOil PEilSONAL CO::<SUMl'TION, YEARS ENDED 

DF.G. 31, 1919 Al'D 1920, BY COLLE!-'TlON DISTRICTS. 

-=~~~I~~~~~~'====~

'In lb"8 ""-''''I IOl~ ligurn, lm\"c boen separated ;nlu eon"lH.nellll>UTt, Or ool1l'olidRtoo [0' comp",,,hv8 

P"']·"'."...<I"o lo ch&l'ge<]" 10 le,na!.,ev.nD8 ~'<l ,;ct, lJ' HIll), l'> fol}<>"'s: 3d 1'1.,., Yo,t ""'Wloll<lme<1 with 

:I-d Now. oTk, }'eh. I; Sr.ar.c of An•.on" dc~""bcd from <Iislrict 01 Kew \!rcUUD and ~o~.til-ulod a di,l-rle', 

Feb. I; /;te.lO ofN""ad.. dbl.at!J<,d I,am lst Call 1o",]/>. ""'<I toJlsrjln~oo a. di'lt'c<, MIIY.I; SUlI ..< of N",th 1l.D.~ ~ODlb Dalrota e,,,,,tilnr.cd ;cpa",r.e diemel.•, :Mav 1-5; <I;,,~,kr o( TexlI:\ d,,'jdod l.Dto .two di,t"•.(.<, 

know" '" 1" ""d ~<1 dislT;e1-<, July l; llli;rril'ts 0) 2d and lith Virglula. cou:;oliru.tod in~o =e di.;;tflot. kIww:u "" dJ" ,;,,\ of V,rgin"" J "J.v l. 

G038~o__21 8 
---

114 REPORT OF CO'.\IMISSIONEE OF INT.ERNAL mo;VENUE. 

TABLE 19.-RECEW1'S PROM lKTERNM.·REY~N\JL TA.XLS ON T<>BM',{',(), AND PEll 

C.UITA TAX BASED ON ESTIMATED POPUL..l'J)ON, YU.RS EKUlCU JUNE 30, 10U_ 

1921. 

Cigo.rs. 

Tot.,l rl"",ipts. W.i,dlin~ lI0( mOre Wcj~hilljl mora lh~n I Estimated lh~n J pound." Y..",~. aI'0UllM r,er 1,000. , population pcr 1,000. I 

I Pcr •\monn(. :u.""eipts. 1 Po< n=;pts.1 Pcr ""pit". capita. capIll>.

l~Jl . 'l.'!, 9'27, ~42 M6,gJO,~7n ..o;,o; 1iI.71'J &21,672,425.10 $0. ZJO $917,2\14. 2.J $0.010 J912. .......
 95,~,JJ6 70.Jfj~.~7.~ • 7:;<; 21,5:;O,81:l-~7 ,22;; 820 296 60

."' .000 II)!) ••• 97,153, ilJ(l 7G"l'lQ,.1:l->.11 • 7iJ7 :..'"2, 7W5, 0008.1Jol . ZJ5 71.<:>33: 62 IDB _____ .. ...... tIS,781,3Zl 7'J,"l~.llU17 .'00 777,5114. i5 .'".00' IDl5 ••••••. 79, 7G~. (t'/l. 4G .n' ·ii:~~:~:;;, .m 729,197.411 .00' jgl6. ________ . __ ... ~~:m;~g ~.I)'.iJ,~~,.5l .~J 12,170,519. M .217 710,653.02 .007 1917 __ ....... _..... _ lm,535,303
 100.alJ,5!l2.16 ·".:, ~1,800,311.78 .2"JO 712,597.89 .00' 1~16. __________ ._ 1C1;, 2b3, 300 1«.1, lllo5.ti59 Q(l I. 11S3 30,034, 476. 9.~ . 21>5 875, 7'Z7. 20 1919 _____ ._ ... _..... 100,671,294 l. 9'2~ JIJ.1J'l6,2n.W .;J,;Jg 925,016.61 ...00"

:,num. lJ9J. &I I , HI'2lJ ..... _._ 100, <118, 175 ,70 S-i, t23, 813. 93 .521 992,113.89 ~:'" fiO'). 3<." .000 19'21.. _____ ........
 107,B:J.3,284 :l5~, ~16. ~\lII. Il6 2.367 51,117\1,&<17.24 .474 1,0I3,51O.{17 ..., 

I Ci~"rollOs. r 

Year~.

1~1I ................
 1912._ .... 1915. .....
 WH ........
 1915.
 

19W........ _........ ,_,
 

1917 .
 1918_ ...... 1010. 

192(1.. ____ ._ ...... ..... 1921 ...... 

Y..,m. 

1911. 

1~l~.

H'13. 

19H 

191~.

191&
 

191/.
 

191, .
 1919_
 

192(1_ . _....
 1921. .•••••.••• _
 

Weighln~ more than 

3 pounils per l,OO). 

Ro;,cip(s. 

t16,07i.62 

6-1, ~(i1. 31 

w.U6.W 

u:m:~ 77.dI7. <16 O~ &'ill 22 

121;303.12 

1(;2, H~. 11 ~2 201 M 

300: 256: 36 I 

WeIghIng Snutr. not m<>ro than 3 pounds p~r

1,00). 

I Per 

CElpita. ReceIpts. p"capita. Rec.;pl". 

---­

S~,2.'.1,746.62

2,6D:l,.11".bU 

1,Wii, 757. 44 

2,621,~9.3O

~,~~, ~~'1i 2;SlO;2~'\i05

4,019,402.1<1 

'J, 1~4, 3Olt:1O 6, O~B, 931. 23 5,795,401. 75 

,"00'

.00' 

.00' 

.00' 

.00' 

.00' 

.00' 

.00' 

.00'

.= ".

'11, 531,015. 8Il H,020,6ZT.72 

17,828,015-72 

>II, :;02, 212_ 10 

aI,9a1, <157. 22 

>II,332, 745-~

3g,127,16S.11J 

66,.170,001.45 

00,4-\0.61)1.7:1 

1~1,1\i:l,2H.fjl

13.\011;1,369 -1.1 

ro.l23 

.146 

. 1S.1 

.m 

.~" .W: 

~Jr,~

.w 

".(. 

I 1 ~I

L 232 

I PO' 

e~'Pll.s,

Sll- O'~~

.025 

.~.""


.O~

.027 

.036 

.0.16 

. {(,5 

.0,';-1 

MI""~llu"eous, indud· 

in~ m"n\lr~e'utet'" Tob~,",a. speciel (ex, l1aor \s-.:, 

eIe. 

R",,;Jol<_ I Po, R"l,"ll'ls. I PO' t~pitB. CElpita. 

C)(o,4M,92:J.07 Sll-.124 31,5')'2,800.75 . 32,3~9,OOI.50 .~

33,00),.177.00 . ~1j,

~2,197,S92.46 .~21 'iO:Qi5 ~3,~7g,Sll.2.'. .327 -·~;~tHiHr .m

35,G61,I):;lt49 .3H 971,.186.00 .000 

47, ~65, 137_ 44 . {51 7,251, 3-tS. IJQ .~,

57,~gl, 383. 115 .5.36 . Hl 15,762,921. (IS I· 

H,OOJ, 767. 60 _102 6,2S6,312.!ST ..00; "" 59,330, 6Ol- )2 _550 2,592, ,10. ~7

R}lPOrt'1' 0-'" COl'r1:MISSIOXEIl OF ]NTERNAL HEVKRUE. 115 

T..l.IlU; ~O-EXI'ORTJ..TIO,( IN BOKU O~' MANUFACTURED TOBAOCO, SNUFF, ClGAIl.9, 

,l.ND CIOARl'.'ITJ:S, Y~AR ENDED JUNE 30, ]921, ny COLLECTION DISTRICTS. 

Tob<Jcw ",,<1 ''luff. 

="- , 

UlI3ccou"t.o(} II:omo'-O<l for ~<lX paid and Unaccounted 

Dis(rinls. for Jnly J, ~"f'()l"lo'io)ll l; ~port,,,i. returned'to fm July I, 

1920. <Ilmn~ .",'t. faetory. 1921. 

-------I---i---

PounM_ Pm....". p""."J, Pound.!. f""7I,k lscCnHfornrn . .. 975 ~,lHD 5,3<11 61 593 curu>e<ltieut. •. 7116 0 7\l!l 0 I) 

Dd.waro..•....... ... 1,2O(l 1,200 2,~OO ° 0 I<tlUinois............... 1,331,676 ~,U8 l,a3J,4W 28 61S K."rucky •••.••. _ 270,194 ~,-,>(,(),60-1 2,6:1.5,1)7\\ n Xl~ 8:Zl Lauhian& ...•... - .... 7,963 300 8,.126 ° ' ° /IlBr~lsnd ...• . _ 8l,SSO 10\1,267 191,li12 ~·"2 2,0!JJ 

:ld MII.<;.aehusetts ••.. 500 ° 500 0 I " hI \li~higan__ . __ . ..... ~~7 391 (lSI 0 100 

:<t!f\,"Ollli.. ... ... 161,~S3 7~~,3(H 83::'11:1! "~ lj/I,l•. ~~

olh Now J~tSey.......... 1l5,~J9 B:ll,nO 7S;"BJ, 71,12, '3,,,'.l5 

1st l'ew Yack... ° 60 0 00 ° 

2,! l'ew York......... :IOl,&1() 1,143,914 1,2:>6,506 12,137 ,S,IDI NorthCarolina. __ lO7,1'I,',9 ZlO,JI3 606,ioo ;IJ,) 3U,71l2 

Is\Ohio.. 1O~.~19 2,578 101,1~6 0 1161 1st Pennsylvanla ...... I7U,l\;l~ 1,560 l.~,;;W ° 132,Lln 

Tennessee......... ~,2g~ :I6.~,70j 267,.51 ° ~.~l

VirF:ini~_ ..._.. ........ Sl~,715 <1,2;'2,22.'. 4,HO,cl<9 U.s,Il;~ .lll5,359 

Wisconsin...... --.. _I 8,211 ° 7,297 9J4 ° Tolal.... _.. 3"IJ4.~&1 1~176,47J 12,OO~,426 200,001 1,041i,027 

Cigar. ''''i~h;,,,!! m"" Ihan 3 pa,n,.d. per 1,1)1)(). 

,Yumon_ 

I,t CsliIornla•......... .. 30,000
 Florld~ .......... __ -...
 31,2&0 lSt Illinois._ .. 17,050 Indiana _. _...... -.... ~, 27~, roo .1d )I"'1liach""Jtl< __ ...... _ 1,0,,9,5<5 1st MiehL~an ........ ______ ....
 100,00)

1>( N~w Jersey ... .. 1,145,000 5th :-;ewJ~rsoj'...... ______ • 2, 2211, 750 I't "ewYMk... __ .... 2,10',,000 'l<l :-;,;w York._. 2,130,000 11th New Yutk -- ...... :lO.ooo 21't New Yurko .. '320,000 Wlh Ohio .......
 .1,56S,00) JH P~nns~lvania...::::-" 10,486,00) J::th. P~nM)'lv&J,jl\_ ____ .... 575,00) {;l1~ p"!,n,)·I',,nill .. ',000 '1P·JlI~ .. _.... ___ ...• ~, 740,~OO W.,t \'irgin;~ 73,r.oo 

Tota.l. ... ____ ... _____ ... 't'J, 915, 12.) 

NumiJn 

39,000 

114,00\) 

" 17,,';00 " " 8,110,500 

1,050,000 

lSS,75O 

" 

',%U 

5,000 " 'S,OOO 5,oog 

li~, 750 

I~,OOO

NlImb.". <n,(m 

~5, 2.'10 2.950 2.12:J.!£(l 

J.~77.0'5

100,000 

~~.\lI:I.'

IO.JJ9,200 

3,I:lIl,000 

~l~, 150 ~J, (Ii,(I 

:);>(1, L))) 

3,570,000 

10,2'11,00) 

~,=

2,aao,75ll 

51,000 " 

9, 7r,~, 450 J6,33S,875 

U;9a" 'rrj~h;n~ 7Iot 'm01< (hall .11"und. per I,IJOO_ 

}'u·mbfT. N"mDn N""'ber_ 1>larylaa<! • .. --....... WO,OCU H,{\'() 93,00)
 1st New York. - - 50,000 10~,00) 1511,00) 

Tot:lL .. ····1I l;~,OO) 121,lI:I.' ;/51,000 

C;~"td;U' '",;gh",,!! In"rt Ih'" j'p"u'nd, 'per 1, lW. 

N".mb".. Nu·mbcr, I 20,~

I.~,L)))"
 

" 0 1,150,!£(l "
 

"

0 " 250,L))) " "

g 2~,00)" " 1,31l1l,00) 

0 

0 

" " 

0 .., 3;)~. ,.00 " 

"
 " ',""0 

9J,400 0 "
 37,;ro 

15,1iOO 3,313,200 

Numb."., Numb,,_ 

25,000 ° ° 0 

25,000 " 

I 2d New York._ '"m'". lYumbtr_ I -,Y/J,mb,r_ I Numb"_ 2J7,350 I 1,CH9,1iOO 1,102,00) ,y"",bn I I U~, lI50 

..i.
 
".. -~~~~

;gi:l~,

,. H~

~, !S8' 

, ~~~.~¥~~~N~~~~~~ti~~=~~~~~~

~1i~'~*i~~§'s~~~'~~~t~§§i1~*~~~

----- - - - . - -- - --- ---­
o 

" o,o

, , .. ' ... E 

>,

, 

." 

;i•

• 

~'" -."" 

ffi .§ FJ~J,~....$.~J'"..., 

S §~.t~~~a~

t:l :: gi : ~: : ' -I-·~--· -­

- 1-:: ~:: i l~ l:;; ~~: ~~: • 

: : : : : : 

"' .... ...... 

. .... .. ... .... ...... .. ..... ..

II·.· ..... •• i . - ,- j '" ..,' I:! '::ll:::;\: I--,·+c'-"i~-""";--'-'-;-·i, 

-, _"'.I": .. 

ii!!~ ~!l ' 

: : .-"J"

g: : ~~l::lo~

.. '" o 0 ~:~: ie:: :- ....0: : " 

•

• 

• a 
- - -------- --- -

TADLll 30.-TAIADLE NAllCOTlC DRUQ8 AND PIlEPARATIONS hll'OI\TIW INTO 'fBE UNTI'EIl 8TATES AII'"n nY.:MOvF,n rnnM CUST0318 C08TODY FOil
 

CON~U!IIM10N OR S.ALE, AND EXPORTED FR031 THE UNJTIlD STATIIS WITH AMOUNT Oli' TAX, YEAIl. F:"'llEIl JUNE 30, 1921, IlY COUNTllmR.'
 

IMPORTS. 

Oth"l"""lum 

Morphine. Dinnin. B\lrnlold' Bnel. Cnca leaVll!!. 

dcrlvnll,·o,. 

Quan- QUlin. I ' Quo",., Quan- -;;-~ Qusn. Q""'"

----------+-'-"-'-.-1-'-'-'-· ~~~~~~~~I~~~Ul)·. Tu. Quantlly. 

O"n".. Oun".. (June.... Oune". 01<11<". Ou"",.. O"ne... Ou . F.n~IBnd _ 100,lt>O $1,011.00 .1m 11":0'2 132 $2.0A 2 n.~A I $O.H FlO 11.01 1·\ 1120.1)4: . 

~~~:nd. :~~:~7~· :~:~~:7S::. . .. .. : f' :I :. :~~ :~. "2;95i,1}"l~ S29.!.30.2~ Swlt !lInd _ : 77 13.50 .. . .•• • 3,ll9'l 114 as 

Turkey III Ec.n>""_,...... 137,7~S 1,387 08 ,... ••.. . 

~~e;:~~~~··.··:::::::::··:::I~p~~~~~~~~~ ~~I 2: 

. .. ..•.. . .. _ . 

1~::1 :'.:~: ...~~~:.:

EXPORTS.. 

, nr""'•..........
 ~.OO .......1.
 , .....­ ..1 .... .,.ro 1 .

OI ..••••. ,--•.• • , .00 .- . 8 n •. __ . -...... .......... ......
 10.00 .

IE\ nlt"<1 Klngd,"". -........ ... , .61 ....•............ _
 ..::i2.
 .'2" '" Bermud · ,.. "j,j:i6' lIritl'h Honduras... ,. ,

• "W:i2' 3' ·····..00· :::::::::::: _. '.00 I.~

British West lntll", __ . t; '2\1 " P. ... 

,

, ..19 "'j" I. 95 25 4.20 ............ ····iE· ii'ij'
 Qmad .. 1,9 13. 12 rI.!.ro IU5 Ifll. 71 1,312 29.99

Co.,to RI"" " .. 11, 7IJ M

•

" 29.72 , , . 71 6.29 " ......... 'iO.'2::i'
 C'llm . u.m ,~ 70. &7 .~." " 272. 00 1~7 470.9f.\

Dominican RepubUr. U 3.51 , 2 ,n 'ro 

, ,.'" ", .u , .. 'i"io' (luat.mal . .m (,(I 1.97 lIo.lt:l .. M 3.01 , .~. 00 4 1.15 " '" ", '00 

,

, 

.ro ,

Bondlll'Bll ' W 2.~ ,.~ , 2, ."I~ , .'" 

:Mexico.... , ............••••••. l,b2l'l 27,11 14~ M.OO 00 ." , 10.~S
 2, T.l9 '-.1.lJfj 32.79

N""'loumtiBndand JAibradcr.. -,,\ .......ixi
 '"2" . "" , "'?iI' 0 NICtItllf;U"'_ . "' I. 01 '""8' ... 6.37 .38 ,

, .:ii:" l'YolllWU> •••••••••••••••••••••• '" ,.~ '.M w n 3.30 t,(,OO 16.00 Porw Rl«l... .~ 000 n M 100. 71 13.11) ••.••• '" " ~" " '" "" " 

I. IS . 11.62· 

mu:o 

4.30 

, ."' " I 

n I 

.08_ 

'" '.00 " :~~:':~~': ::: , '" , .lb ... , ..:iii' .<0 , , ." .00 , ~. 32 , 4. 2-, 

" .;l.W ······i· ......i.S.....• 5 

, 

21 ••• i:ii,;,o' t 7.68 .••••..••..•. 

sA 1:r::~ & :Q~' S .32 

'0"'. ,m "'00 I n' M' "'" ,,: ,,:I-:~-::-·~-~~-::-I~c·I'·'·'.',".+"'''';,;fO,,;.~";,:I-;,.c;;:~;~,1I--:,=:':':~IIc:.c:.,,'.',,=,+"",=,',.'"', I Tf,,,-ls jl8iel. by .lo.mp' althe mlo or 1 cenl. p<:-r ouuce 01 lrnr:llon (hereof/or Lbe enUre contenls oll'llCh l='bf!'o or \,oltle; 8ocorel.lnglr. Lbe nllm1l<'r 01 """La 1/1:< "'1'resenLa the PllTPbtt ollll.Uble O<JQce:s <>1 nAn'Oltc produc\.!;. . 

&lh'M<>r..•••••• '" S.89 " ." Ax;"una~ .. '" "" , _7.~

110 h·I......... ., .00 , .'0 

lImd!. ... _ .. ····..76· ----··i:i,j· ······5· Chilo....... .~

CoIoml>iB••.•..• '1:' ~, ,,~ '" 10.05 J-::ro...lor.. ___ .... , .> , 1.12 OuionTo (UritiSh) ........ -.... , '00 Pcru ......... _.. 3,11.1 -42."00 . '" 13.17 

VC1IC"wb.. _. _•.• '" 2.811 , .Ul 

Chinll... " 5.m , '.00 E~ Intll.. fBrlt....i.y::: , ,~ , 9.75 

}:Mtlndi"" DpWt) ... .....is: -'2li'U' lndlll (Brlilib}..•.•. , .~

SiBm .........••..•....... --'.i:08' 00 '"00 Auslmlln.........•...... , '" mi. 70 New ~""1and... _•............. F",noh OoomlB ........... .. 45­ ....j,j. Phlllpplne Island! ............ 7.16 25. 1;3 

'lICJreln Kongo.............. __ ., .<0 , ." lin h Afri"" ................. , .74 , .u 

FIlloch Africa......• , " , ." 

." 

........
 

~~:.\:::.....~~ .. 

" " 1.76, ... 

00 2.16 SOl ,

, ."It 70 ~S ,

, W.~

.ro 

.ro ,

" 1. Z! ,

, .M."
 

40.32 

10 19.2" 

~-:::...._---
TADLE 31.-TAXABLE !'iAllcrmc DilDOS A.'lJ) PI(I:rAII~TIONS gO!.!) W,rm>: TIlE lll<lT'W ST.ArR~ llY IMrouTlm.~, H.ANDl'AI;l'DRERS, rnODUCI'RS, 

",},']l COltlPOUNnEn... W1TIT A~IOI'l':r oJ' T ...x, YEAR EI"J'EIJ JlIN~; 30, 1921, IlY H'I'.ATES. 1 

Tax. 

M "'-il:.~

82 S.;(} 

20 2.20 l7f, lij. ~1

n 0.8u I .21 

;,41 .. ""20:i'AI 

ii" ·....··:5! 

.oi~: oi.;i7· '20; 70il: 6i; 

~31. 6-l 

.2 43 

],rl')'1,10 ." 6S6.19 " 4.96 .',2 

i:ia5' .~9

.... 72:2i· 

515.06 ,w

I!I;.116 'w

"'

ro 

, 

126,

, 

72~1

1,085 '" ,

, If•• ma,

• 

2O,lS2 

•

.,

, 

~2i 1.126, 

"':~~;'I 3 31),9:, 

J .01 

897 8i"7~' I .01 

'.57' 'ii3:~' "7,3,i6' ·i,073.H 1 

'j' """:02'C 

... ~. '''2:37' 

20 30.16 I .01 

I .01 

Other <>phlm olkaloi<1s Rnd "erirolln'5. 

.:07" 

2 n.H I 1.75 

II ~14. ~I

]}Ionln. 

roo ~2:si' ] .H 1 1. ~1

I' ....:04' 

l,iS':! Gf.lt4 

--:03' . 10.26 

':99' 

16. ',1 

lhrob>. 

. 13 ... "'2' ~.23 2 

1.09 " I ,01 2 

1 :~2'

a 2 18 

"'s<;' "i;1'j4' 813 i-/3.11 

16 ~l. 72 1 .SS 42 23.31 2 .09 

II 18.96 

:un 2Jn.'lIi 42 31 ,.; 

2.15 610.1~

1 ~.15

m.w 1;7~~ 1119.32 .26 1 .to 2.46 2 lO.31 

.3:00' .... --2' ... --2: &2' 

219.8G 9fi1 26.•\.5 

..';2 

.1.J!' 

.ii.!:7$' 500.52 

lZ,6'l .,. 

8.51

~.96 ."

553.00 

~u, ~ij

438.00 .,5 

,

, 

,

,

,

,

, 

Cod,In•. 

". 3,032 

'",

,

, 

M 

3 ~80

'~12

1,981, '2j;~95',

, 

i;ili~:iil' i.:296· 

.07 

"'47' ..···iil:i-ii 6 2.14 

13 'ii:03' 

77' .. ·~~:ii6·

I 2.110 

3,2'.6' ····Mk'7i· 

P. ,3G 3.1lt.lU7 g2 ll-l.2:I I ,12 

II M.ll!' g !Ci.SO (k 17.00 

llorphln~.

g,IOO 

1.577 

~'O'n

3'l,Gii8" '" " ,w 

17,m 

3s;io,i' 

''1' 

Ql1~n.

my. 

~~. 51 11.74 

lilo!OO 

..... 6~: ii,' 

1j,~.64

27.27 ."

1.13 

1t.3ts 

00.3.17 

~.:vIO

'" lr,~

:20.051, 

11>2 

O""oc•. 

" ..~

3~9, 

'"I" 

... '''i;Ciil' .. "iii7:.i9· 

13,7~ 1,2~g:~

4 ~. 54 M 67,53 

532 13.50 lS7 9.l5-t 

1.3;;.\.9 

1.~81.41

1,'Oj~.871 17.% 

I~. 58 "42.25

ll.SI ."

Alabnmn .••••••.••.•. ArltonB ... Arkatl'"'.•.•••. " .. ClIWornla .. 

QJlon"lo ". C/lIlIl",Uo:'llI .. 

Dcla.omrn .. Distrlrt of C,,'umbil>. 

(8('(\ M~rv)find.l

FlorldB : . (Jcor~jB . n~w"II .. Idnlw . Illlilof•.. Indl!lJla . Io-.vn . Kmw.~ . Kmtll.t}· .. 

Lotli'llana . 

t1a~I;n;i (In~i,;lf"".i jjji'l trlct ~f C~ldmbln)..... 

Mall&('h1lSC1L•.••......• ' 

MiChl~,\n , . Minn,~'otR . 

l!1",1<s1\'PL . Ml"~tlr ,. Monldrnl •• NebnSu. 

Ne''lIdo , . NI!\'I' Il!lJllJl'lhlre .. ~.... 101 New JerlI/ly 12,,834 New lfo%leo __ .. . . NewYo'k ••.. ~.... 239,V7Il 3,~;1 5:l 

r;orth COrollna...... 3m' 3l.11 

NortIlDoklltn....... 7 .69 

O~l"m.

Q,mn· 

tltf· 

41~.4S ~,

, 511.00 I 2671 258,13 l. 23 .16 1 W, 5M.;] 1 M,~t 11,17 ......... 7.84 .00 , §£,:;.~.~ .~P ..::::."" , .~~.:;:.! Hi! .n 14. IS .III 1 U.51 , ::: :~':~~ :\-.'.: ::I:~.::.: J'M"".vl\'lInln... '""'I lr',4n 3, 8n.~.43 15, 5~S ~57, ~3 1,GH.40 "28')' "aoE '''!iijs' 07,3'.111 2,630.7.1 32 r \ nhD<l~ bl""'I.... ~, 1r,.0J .~,!i4~ ., iii: ill. l,o,,~ 4-H.\l2 . ,0111 47.00 20, OR 2~ 0.7t '0' 3.25 South Cn,~llltol... .M • , "' 0,18 '"' 9.5:1 ....... . ... : 0,;';
 ~~);-"U1...... . '''iliil' ••• 0< 00' '0"';'" "<~' .....,..... ';" ...... . ......... ::::::::: :::' ..
 Te= ..... """."., "'-'"' .... ,~ "" 1.67 2v 7.55 .01 00 26.SB 40 :a:00 •.. ·· .••.... 1102 WIlde 140 lQU.l n 2.6~ 23S IS 2.41 

Utah.... I 2.41 1 .03 3, ,." \'ennOllt..... 333 3.86 t5 31.~i 3." ~~&lii"........ m GS.Oll I 2.19 '- ··· ..·:6i" ......j. '''22' I 5,32 

~est~J~a:' ~I~ 2.00 1 .02 1 V6 1 .02 

Wlsoon~ln..... 379 ~A:~ :J I~:~ 61 3:M 1 lUg C";':'2t' :02']~ ~:~ ·....il;iJi4· "'~:29 WyomJng..... .. : ... 1.. 

Tntnl... "1 ~',72J 13.31l.'7R 16-1,203 25,m1 I'.-'IJj.3t.11~l'2;-fiul~la;J70~~~I~~lc'c."C,7.,C"C'3;+7WC,C"'C,c.="

'Tu I. Illld by slamp8al lhe rn\~ of I oent per olll1c. or Irnellon (herea 110r tbe ontJre tonteDt~ oll'Odl p::IekDlO Ot bot\le at'C~rdlngJy, the number of cents tax rc,re'llmtll tlle DlIIIIbllt "r'nehle oune.. or IJ8rcnHc proc'lueta. . 

•
 

-

- -

-----

TABLB 32.-ENPORCRMENT OF TRt H.\.RRiAON N..uWOTIC LAW, AS AMENDED, YEAn ENDED .TUNE 30, 1\J~1. IlY STATEi>, 

.
 • 

Vlolations_ Dispositions. 

• Unrol:istercd. ,Registered, U nr•.l(isl.e'Nl. RegIslered. 

c; o:ii ".., ..," 'SiS 5.t· ~.

.~ 9 'E 

I '§~~..,=. 

'O!. 

i­

'0 

i'! :8;; ~~-~ ~" j ,g~.."," ,g!. ~_~, {!j~ .,~ h L 

.. 0 .. '" .. 8,<;::'0 . .o=.,..';~ ]13 "to,s.g ..'5 Z' :!:1;J2 _.; ] ~'" o~. ] .. ,.., 

""!i ""~"" !! § -,~ a- rJ.; 

.S 1:: S ]~-8 E il :fl "" 8 "" 0] £j '" -~ ." '" ';: '" '" """ - "S - - I! "" .E f' '" .. .. E ------------I~£'-- 2 Fa & 3 j g ~'~ ~ ~ I I I ___ -------------------~----c--u--~~-~-~_, __"_~ Alabama__ __ 7 I, 22 8 ;0'. 3, 78G 802, 1 , Arizona ... I I ... 104 ~1 I~" l~n I' .. 16 22 7~, Il.. I 2{1 7SO 802 

t'lrnnsas..•.•....... ..•... ••... 22 22 I,; liZ 15 202 224 7 1 I 1~4 15 2 2 12 185 J&J alilornill...••... 54 2B 297 M 878 11 9:", 1,2'"'0 169 13 13 II 2;: 1,::2 8 6 8 B 202 221 

Colorado. b 50 6T b 189 12 156 223 25 1 IX ,~.6~' ",.~ 1 21 10 4S 958 1,255 

ConnectlcuL 7 7 537 IJ ",',0 {,S7 I J • o! 11:~9 I 6 10 1,',6 223 Delaware __ ..... _... 4 2 r. 1 62 8J 89 ,3, 537 ..... __ ... 13 550 557 

District olColumbla. 5 37 421 4 10 14 f,G 5 G 1\2 I 83 ~9

~~~~~...:.-... 17 J~ I~~ 2~ 578 12' 1 &i:~ n29 1 ~:IT '--S7B' 2 7 3 1~ 5~: 55 

Hawa;;'.. . __ n7 I,oz; 63 '.10 1,~~ 29 107 141 1'01)7 J 12 9 62 1,093 1,~~ I~ols:···--·····---······----·.---.. ,;~ "::,,1 IS5 1I wn 217 10 C n, ,~Q , '" 50 50 

Indiana IJ9 o. '" 2G3 1,324 131 I"jg 1 9S0 40 flI v. 0.' -.. lUG 217 

IOWll.._...... _::::::::::::.... 2~ .U ~~ 1I~ ~~~ j.~ '~~ 'I~~ A 't li~ 2H I,~¥~ II In -~f 2J~ l'Ig I,~~~

5~l .............; 1~ }~ ~~ 7& m 1}?, - "i' 2 1~ 12 ~i." I ~. 0 ~g M 120 120 573 2 675 704 60 (\ 15 .,03 -I 3 26 (3 579 M5 atne_ 4 4 3W 6 3?fi 320 3 62 120 :;73 I 1 575 7114 

Maryland __ 70 7J 1,403 90 1--::'3 1,646 46 1" 1 j 320 5 325 320 

mE~r:~s...... 3~ IH 24~ g~ I~ ~;~~ ~:m e.~ f '''... H~~ H~ 2 ---'2" "'46 2g 6~ i;m l;g~g Mj~t'Pi. ..-............. 5r 7 ii' 1,~~ 2i 1.u~ 11~ J~ s "'_ 25 &6 'W7 1 23 18~ 2,~{ 2,~~ ",-"",oun In 158 178 8SO "{;:l2' v L 2 4 ,711,010 3 7 2 321,0931,100 Montll.na·'-.-'-.~:·· -.......--.... 8 32 ~o I 4.6 n 463 1'1W In 8 ....•. 59 1,8 880 30 22 032 1,110
 

G ..·•••. 24 40 446 I 15 463 503 

, ,

• n , , >105 I.. .. ...... "0. Nevada_ · ......, "' , ----i· 

, nG n J~ I "' .. I·. ,

, "" " t79 ...... .. ... ...... 

M

• "• '" , .

~,

" "

om

. 411 

W 1.~7 177 1, 125 1,144 1,321 ....... ..... .. " n • -.." -­ m 207 , 1,8--18 I, S&l " " .. .... W '" ',~ 1, ~98 i;~~ ".

,

; ; , '" ......, ". ... "
 1~4 129 m 1,211 1,2'0 1,4\4

"

, 

'00 '" 223 '", 131 'W 442 eo 

''" , 103 

'00 

we " 'e, 172 4,578 ,1,6.\7 -1,813 " 5f> "'

,., " , 10" 00 

157 '" , " 358 " '" 149 149 .. .. .. " '" .. '~2- " '" n '" 1,011

103 

, 9H " "' ....

, '" n, , 1,015 27~ 1,293 1,3W " " " n" 25.~

., .. ...... "
 ..... 3W 321 ..... "
­ 1,",\1 .. I, 127 n 1,152 1,339 76 ,m m , , 914 I, '" [I.jJ M '"
 n 1,262 ""'
 1,2;;6 1,316 " ; '"

1,930 "

19 1,982 1,904 " " ..... " - 73 .\ 78 9;; , " n, 2, 7((/ 3, 42~ 953 37, tSil11, 307 13.9, H9142, 877 I, 32.~

NebraBlra. ...... ....... ­ ... -- ...... New Hampshire.. ... .......... .
 Now Jomo'·.... ............ - ..
 NewMexico_·__ -..... · '--26' 

North Carolina_ . . .. ....... North Dakota.. 

New York ..... -_. ..........
 

· '--3i­ Ohio ....... ....... ......... .. O~ahoma_ ..... ­ 00 

Oregon ........ ... ... -..... - ..
 Denn.yIVllnia_ . .... ........
 " Rho<!" [sland .. ... - ", Somb.C~rolina...... .... SOUlh. D~l<ot~ .. .... · .... .. .. Tertrl~... .---.. .- .. T~.as ..... ...... ........ -_ .... ...... '" ._-.. -- .... -- .. ;

Ver'!l<lnl. U"" ..... ... ... .. Vir~.nh.. _ -...... 

W

WJ.8ILi,,~~n

..l Vjt~tnla

.. ............ ... .....
 "

,


Wisoonsin '", Wy",nlng. - -­ ,

1---" TOIBI. .... 

.. .. .. .... , , .... 00 ...... " 179 ----- ... ... 

, , " 177 1,125 .. .... 1,144 I, J21 , '" I , ... ... .. .

"... ... " ,~

'00 W, I, ~48 " , 1,888 , ... ... .. .... ~~" " 2,000 " .... 211 1,850 "
 2$ 1, '¥.l8 I, 918 

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

.,

• ._--, ,n 

" .. 'w 1,240 1, 41j

, 153 

" 17·1 '" ,

, ... , , '" l'iM 219 '" w, , ,

" 00 ,

, .... '" " 0 w" '" ...... W," '00 4,578 ...... .. __ .. 4,657, t, ~t~ '"
 Iii 1,\7 ..... .. .... ... ... .... l7a , ", " '00 .. .... W " 35B "
 '00 " 1,W " .. -- -- .... " '"1,W 149 .....­ 8114 , .. .... , 947 1, [}II , "' 1,0)5 ,

" 1,293 1, 310 "
 ,<, " .. .... 113 

. .. .... 

, , , ,
 .. __ .. " -----. 

.... ­ " ., 2~h 'M .. " "

1,1Z7 '" m" , , .... 1, JJg , • , , 1,152 '" '" " m 908 " I,().jl n" '" 1,2112 ,

•• , 1,2% "" l, 11~

12 1,930 , ..... . W ...... ...... 0; '" I, [I~2 I, ~9i "" "

, , , 17 7~ • 7<

"

. " "'
 1,705 3,42B 137,189 255 328 2sn 3~, H9 (2, an '"
 

, ........ ....
 , ,• ..... ------ .. ... ... '~B' ,

, ,

" W 

.. _.. ­ " .. .... ••• .1•• 

- _... , ... ... • ,

, ... ... .. ...... , ,

"
 ., ... " .. ...... , . , '00 '" 

,


.... 

------- -- ---"- -._- -- . - =-=------------=--. ----­ --===-==-------- - " 
... &l¢l~~", • 

is?l~~~~

,. ,"'!"."','" 

~~.~.~ ;; 

--,".­ t::~:!~~~

...~:-~

, ~~Il~§~

,. L1§~_~:o~;j ~: ~!!;±h:~§~:£"

- o . ".~.,.~

0

• t~: ;; •. •. ". - "': • -..... : .." ~<O>: -"'..... : 

--., _. •. 0

•

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pLnlllod ",,;ri~, otber lh:l" rrult broodl..,. Froit broo1-----,-----------------------'1----'----- di:.R~lli_e<1 KaMm\\Tl fmm w"r~bou,",. drawl! from 

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1"'- mlnols.••. 31,1iS'.8 3,0..;1.8 791,~.J 3U,W7.9 

(".wnIll'U('lJt••. 2·',.1'01. 1 2,021.3 S4,3ZJ.0 HaWllU..... . 1,99;. P 3.9'Js.n . . 301,U75.0· ····i2S;iMT ······3;5i2.0 .'iii;ii~:il' lot JIIinn;..... .. _ 1l,Oj;4 .\M,:lT2.1I 

lith IlIl1lOI!l. . ..........•.•••••• 1,217,4 ..... 9t,W(U

ImHnn... .. S2, ZOO. ° ~,61~\, 1 . liiJ,4S1.5 l~,mr,,11 1,035.8 Ir••, 133. K"ntu~kj . 3J3,5 .. j~,',; ;i7,i:;i' 1,07n,8~9, 7 13",~1\~,2 ',:111), ',~ L f Lou;';.'''i. 1,323, , 735.5 '1,1M. I '" ~'.I.J 2, ~4i, S ·--';i;;~·'7:2· Mnr)·I~n(I., . 3102, 7~1,:1 1,0"2,,,55.3 ·\:11,62:".9 ~1a,,,,,,,,,I\(''''1 L_ .. 41,H7,~ 74,080.2 .":i7z;,i:ii<z· " , 3.1,,,60,0 8,919.G :19,:121.2 ,m,1~~.~

I.<t lliehit:tln ,. ~." 1<1; )l1""",,,i.. ?l,-J(){).2 3,1\:N. 2'I,~1~.~

~Ut MlMourL .... ,1,015.2 1,311.2 , ;",007.5 ~Utl'o... Jorr.l'J. .D7,r>t23 17,!,Ill:l.\f "'··~:.tiiT, ~13, 7.l:l.G 

!.!t l'f:l\' \·or~ .. 6l~. 1 P;,3'J.1. (Y;, ;01.5 

2dl'ewYork ... 410,191. , SO.3 00,3,'>5. t.\:j, WI.-; ~" 'lP. 3 Hlh So'" York.. 25,525.6 3,687.2 ._. 9,49').7 '~,~7~.S

2l'!t l'n'" Ynrk ... 4],~IS.2 2.14. 7 ...... - ... "i:iii:2' l2, "'5.l 28th New York. 5,rXJ2,0; 2;,4M.1 ~1,5sa.~

1st Ohio... HS,OOi"Z' :::::::::::::: ::. \IlI.1i ..... 2,~j2.4 4S1,~6.2

ISth Ohio. 20,988,3 2fl, ('''.f<. 3 

11,915.5 1\3,;r"I ~~C~;yi,:;.i..ln::················ 3,2:'12:;': :: ..... 380, 5M, 2 1,1i",) ~.~~,~lS.·1

12'lh I-'Mmj'l"~"h\ 175,O-W.8 .173,ffJ~). ..... '7;','1:i)' ,•. Zld Pnllm}"I.~olti .. 1,708,874.5 2,1u:l,217.0 V1rgInJ..... , . , . 35.4 35.4 Wll:It \'irit\nla. 23,132.3 13, 1~2.3

Wi3cfln!lIl•• 217.1 ~t'.l

TOUlI 110,315.6 2Xo,210.3 3H,on.t 

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62.--SlmMARY 1)1' TAXAnl,E GALLON" 01' EACH KIND Dr DlflTILLIW 8Pl1llT1I, AS K~w~n.· TO THE TRADE, PIlOnUCF.Il. \Y1THDRA'W}I I'ROJII, 

Al'<O RE.'dAI~ll'IO IN DIaT1L.L.1!RY ".'<0 GE~EItA.L BOl'lDED WAI\.EHOURF.II, YEAI\. E,WED JU."E 10, 1921 

g N,"l~lo. Debil And ~rIldJllte",~. Wllisky. Rum. GIn. Uigh "ine5. Alcohol. ~01"!". _ spirt., 

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:; Rernnlnlogln weTeho"••sJnly!, l!"ZO ....•..••••••••.•..••.•••..•..•••...•••. !7, 2/;1 , 168. 2 4117,100.3 842,na.B r" Il26. 3- Hi,lel.1 493,663.0 49,«s. 940. 7 -Produoed and deposlled 10 dlstluerv wnr~hm,"""durlng tba year, . It.:l,:r.4.0 «,14,.6 ............ nrI,S'n.1 

Proouo6d aodrerno"ed 10 denaturl;,/: ,,"eronOUlc,directlrom <i,ten, room" 499. 35Il. ' 

...... ....... 40C1,3.i'l.D 

Total. ......•.•............ 43,0:H,(>-l2.B 951,213- S 1!-I2,41a.S 6,s:!IJ,3 41j,lGI. 493,1IlI:l.0
 50,7-1>,8:22. 8 

Wltbd~wn on p.e.yment oftu during tb~ roar..•......•..................
 :lll,004.0 Jb2,!i:l.•. o
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 Lost brloal<a~. or "".poratlonln "'archm1se " .
 

5,2G.i. I 

"j,j,'721.7 ·····s2;.iii... s· 533.5 

9,13" I 1,39':,.9


Wlthd~ w" (or denat"rntlOl1 from distiller)' wareho"S!'s..
 WitMrO"'n lor sclentW" 1?"'p05es and lor tha lIle 01 the United .'Iloto., . ····s;i6li...i· 131,103.~ n,:wi. Wl1hdrawn lor ,.,U,tilJaUon , . Withdrawn ror <lOMI matinn dire"t I,mu cIBt~", room. ortiistilleries ... 49!J.iw .. Withdrawn lor A~porll" packeges "" . .••• 41 ,.';''lIl. 2 3:l 5">.(1 ""~:2i7"6' 'tmn,ferTcd to l,ettling \Var.I1~t1se,lor l>otU\u~ III bond lot expor(.. .../ 1I>',S:J1.9 .. ,_ •••'.....,.1 .. Lool hy co"mlty, elc., during the yoor....•............ . ..... 321,S~~ 3
 .....5W" i' .. ··i7i.4 '--iG;r.:i7:~· .. ~.,
 

W!thdrO~'n for transfer 10 In&nufacturlng wnrehOll'U . ............... , ······.s;iijj:ii·
 

Withdrawn l.r trn""I(Il' to l.ner~ll>onded,,"~reb.ou,('0......•
 516.1 ···7;ioo.. ii·
 

'I'ran.rerfl'd telndustriala cobol boad~ ,,"orehomcun::ounls. .:: •...~~:~~~. 232.9
 i;7ii7.4 ::,:~::H J'1,2.·>-l,<lOO.l\ ':i9i;i5ii...i· 'i9i:iiO:u' 1,6&1.5' ·32i;4;i.. ii· Remo.lningln wnrab.<rU.~sJune 00, lWI.. .•.........•••....
 

1'<!tnl. •.•.••............ .
 9:i1,2l3.S S.12,4If~~ 6,82lU I 417, I~\. 1 I 493,663.0 50,745, SZl. S 

u. 

3.~M,3JIl.~ 6,211.5 121,fJ80,U .... 39r>,G7~.l lG4,M-1.5 3,9.;7,6U.4 

DOl'"Slt..l durIng the y~Br from m,tlller" warohousos............ . ..." . RemaiJlin~!I, v.:ar"h(IUle. Julr 1,.19fO ......•••••.•.....•.••••........ .' .
 ~.\I,~M. 1 021. (l 5IG".i· 3\>, gil. n 52,744. Z 537,Gl.>;. 0 

Dopo,'.led dn,llIg tile ~"nrf,,,m J!:0norel 60"00(1 "'l\rO>Lo,,~es in 0010r d"trl<·l•. 1",~n.n 4B,D~O

Dep""llc<l <Illrlng the }'OM Ir~m m<!u,trlnl aloolml n'cb(}llSO~... .,'., . ........... . 3sO,02fi 0/ 7:207 5 3&~,lUU
 3:J,311~.·~ ..... 37n 4 >Jl9,52~ ... .. 2-l3,:l9(,.11 

Ex",,"," o,.;)crtal~.d on ragauge., .............•..•..... DeP<>"ll.d ri.urlngtho yenr by ,pedal pormia'ioll, '. 

.... 7.5 'I.? .. . 72 7 --;;;:;-:~':;-:'-~-c-ccc,','c:' T.taL••••...........•••. ....b:"',C.',+cc":.'.',',;'.:,+-:,~;;;,'''';;;:"Cj',''CCCC:=,;,,'I~.IJ""'" 61 2'.!~ S21 ~> 5,174,933.~
 

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146 REPORT 0:1-' CO:i\l1\IISSIQNER OF " • g...:g~~~:s~<I'l "~"'''''O'''O'''''I'2'i «$_",,.;..0,,, ... &\ l;i r.f§..£.:~ .• ;~. ~.

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lK.TERNAL REVEXUE. 

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1
 

REPORT OF COMUISSIO}"ER OF INTERNAL REVJ::NUt:, 147 

TABLE {i,~,-FomJuLJ.s Put:/ICJlIOEO FOJl n[~ATUIU,T'lO~ OF ALCOIlQI., THE IliDUS_ 

TRIAL ,PURPOSeS FOil WRiCH ALCOIlOL SO Dr.SATL'REO WAS USEQ, A,<P THl': 

QUAl-'T1T'lES or SUCIi DESATnlllw ALCOnol. WlTIIDJl.tW,,", FRO'll DE:-ll\TUltl:-lO 

PLAST.!!, YC.tR ENDED JUl'E 30, 192J. 

Fonnul..... WIne, -.-­ !:IIUan~,

(.'0111 pltlelil d"cntllu"d "k'ohol, 

No.1: 100 ~oUons Mmhyl olcohol, III j(ollons General uses, fuel. lil(ht, Bnd power, cleaning 5O,moo oIIlPI'<O"OO ",ood 11100II01, lind I gallon of &ul.Omobile combustIOn clInmbers, clean_
 ol'pro'-od !>ellzlne.
 Ing end pollshl"jl: hrass, glnAA,silver, shoe,<;, 

"!.C., ntcllhlg, Ilfol'orin;: sllbJoots for e;o;hlbalon pnr(lOSC-', stortinj( gll.oIine lam"., 

ontlfroecl.l1g .olullons, testlng fruit, for 

sclllllllfio pnrpos..., cleaning fabrlos, d... carbonizing oJ:lllll, engine cleaning, manu. facturing purposes, rooovorlng ptll"pO.,,,,,, dlpploj( flUids, Insect powdo,", fllmigollng 

lumps. d,sinfootonts,eemont", gas manUes, 

'ffie(Udna] tablets, oilS cartrIdges, flu,.-, 

storch, hots, anncaling 

JoWolry, paint ouu vom\<h, """I' dyes, shoo hlacldng, etc. Ne.2: 100 Itallo"s (If ethyloloohol. 2 !!Itll(lns .....de.... 2.>1,201. 30 ofapprovoo wood a1O<lhol, and I gallon of
 

>'Iro\'oo 11vrldino basll'l.
 

No.,: Tn "ncb loo galhllls of el,hyl alrollol Mol,or power, 1iO, ();t2. !O odd 5 Wlllons snlphurJo ethor, 2 gallons bemlne, ond ll:0lloll pvrldine. N'o. oj: To'e"ery IOOparlsny,oIumeofethyl Genoml "-\~ (SOlI Formula 1'0. I)... 268,31.1.)4 aleohol (of not le;;s than 100 dCj(r""" proof)
 there shall be addoo 2.5 parts by volume of
 

0l'prowd 11('Ilwl: o.r, part by "olllmo of
 

"'trobo,,"ol; 0.2 port by "oillille (If ap­
 , proved plno oil (gteam distillOl1). 

No, S: Too"ery 100pnrl.1lbv'0lumeelothvl .....do . 6,'91'>, 71Q. Zl. ak'ohol ttlereshall bo odded 2 pallS by '1'01_
 nme of appro,or! wood al""hol: 0.25 part
 

by "olamo ofappro,,<><l pyridino hases: 0.5
 port by v"lum" olapprovod henzhlo (ker­
 ose"e). 

No.6: Too"ery looporlsbyvolumeofelhyl .....do•..... ~,ll1l,mIS akOholodd 2" poria by '-oIumeofapprovod ~mol, f l'nrt by volume oloppre'-od 1')"I'i­
 dill b;i,<'O'. pnrt b)" volume of approvor!
 l,..uj"o (k"w'rne).
 

1'0101., 12,226, filS, b'7 

SPU1aIlV dnoillu'rd g!<lOW. 

So. 1: lOOgoUons ere'.hvl olonhol 0,,<1 g~l . _\ro~nl<lrhy(lo, n'·elphun~l.id(n, aceti" ethe', 3, W3,b'2';. TT Ion. 01 nl'l,rovoo "'oud okohol. "ro"ne, ",Ier' h"mo, .lkol"I'b and olka­

\(,1,101 ""U.g. Ol"lrl". al"I<', antipyrlJl, 

"proynin. arbutin, Mcl."l'iadill, ovenin, ltr­ tIOdoJno,..~,ammUllJtlo", phenylctnch... nlnle a'pirin, awtanlUd. artlflclallenthors, 

hapli.in,bnrometernud thennomutcrtubllll, 

bell",l" noi'\. b<m'uld':hydo, beta nopl,thol, 

l,<"u "~phthol hon'''''te, brushes, be""i_ 

di"o. beCa'lInphlh"l nlicylotejl>enzyl O}"ll_ 

nido. hen",,,, <:holouin, "'mle lugill, coll<>­

,Uon, ",,1101'0" rom remody, """centrouo", (Ilon!iquld), <'Onfeotle"""a colors, 

,·,mmarin. <Ulle,y •. ~tt,ng oi", coroa bul. 

Ie'. o"mp""'(Lu' LIJlltinrd llnd pooht balls, 

<hl"rolo,.m, \',,,"1'...."", LTOOS"I" carbon"t", enlo.,;nnd bron,e I,owders, cItloralhYdrnte, 

OlIml,bor 'j'l'thot 0, ...,.""nt•. demo] aUoy, r",l" of o\llll<tdlon and dil:il./lll. (solid a"u 

f"''''deroow:trB<:U 00 dlslnfrl'tllnt germi. dde, ,1<""" <:hook" :I)"ostUlls, dimethyl. ~ly""-Imo, dl"ltr" t"lue,," (II dye), digos­ (I\'olormem.,. ,U"thyJanilhm, olhyl ""elllte. othr.l l'roplo"ate. ethyl buH.....te, ..... seRtlal 0,1 ortl>, ~thylc.hJ.,..,do, ombalmillf: 

11111<1 """,I"e (a dyo). ethyl hromide, et1lor, 

cth}'{ anil",o, ~"amcl. eitrau("11 glyeerlnc from ttL,tillery ~l0l'. filllmWlts lor inClln_ 

,;'I.",""t InWI", rormaldo",,,,,, fertilizer, (ulml"ole 01 mOfcLJrY, lormaldehyde ~lld""I, gcllltl,,~ <'lll'"Ulea, ~entlon \""'" ".ur""'l· IIll·C<'l'Ophmphlr.l"", gun IlOO1, guni""" ""rben.te, gum an pyroxylin 

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"'~"'oo .... ~"'''' ... _ .. ~<,,~"'~!>J'"B~;;~~~~~~· .""JipJi, r,~_""_ "......,"',c.""-""i? 

J ~~~~~~~~~~~~~~~§ 0 

8:gfj~'l.:Ri88:CigBt: ~~:;;.

,

• ''''t}<Jt.~~,,,,~·..:<~·,,,;":: ~~.

, 

" , 0 

~.".~~9_-..§~~.~".§ .•_~~ N:f"'ge "9f*'" ,._- ",,,, .. _ . • ~~~~~~~. ~~~~p~~I • • " ~~~tts~2lC:al:t::e8:~I;::~· " ~&~8~~Cc",~",m ...",_~

I 

I I ~~~;;£;'2'~~g;~~s§ii:""

l • , .or.oo.<il•• r,....-."', r,~ , 

.~~c§-~o•..o·"·f ,.. .!".~. ;;;~~'~,---,"

I I S:::~:e-B1i::::l~~Sg:ogc:<;l(:;-'

TI

II ;: 

. 

I 

I, 

• 

:z:t:j 

."~" .'d -

• " .. Z"" 

..,~o "

" ~:l1:>: • i!:~::;j

•

C "'",. 

~~!; .. >eo

"-, d 0 

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• :' 

Z 0"

0" , ~~t"!

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0 

TABLll 05.~W1NE GALLO-"'B 01-" DEYATURED ALOOHOL- PRODUCED .AT .ANIl RKMOVl<1> FROM D"YATURIXCI P'..l.NTS. YE.AR ENDED JUNE 30, Ifl21, 

ny COLLROTION DI~TR1OTS.

Oll!>Bndluly 1,1020. In"''''''" as per D,.""turod a1o/.1hot produ00I1J Jlemo,'OO Bnu dj<po"~l or I Lo'.> lind shrjn~gc I re~"uge. . durmg dennturntl<Jll. 

_1'13U!··!----r---+---, 1------:­ ]lfo(~'!;c. 6j)ociBUy. p~i~lY. Spo:<:lrJl)'. comPle101Y.' ~1''''<.iJJ.ly· ~ompTclrlY, SPrX'!aI]y. p;-::rcl~, 6pociaUy. 

On halll! Junag-O, 

19'21. 

1 TnlMJerroo (row rod~nBturlng plant. 

, 

;-,­
- --- -- - ---------

T.ul1.r. (i(L-GULOliB OY DllNATURED ALCOIlOL RECEIVED DY MANUrAarUREJl8 AND DltAU~R8, YEAR EN"IUl JUN:r- 30, 1921, IlY COLL~CTTON
 

I)IiITlI1L'T8.
 

1dl1nuIOft"'.~ U;lllg apeciaUj' denBtul'lld alrohol. I n<ll1doo d...lfn In sper["lly denaC\l1'lld 

I

---T-----,-----,-----,------I--­ al""'II<ll. 

Mftnulac- . I SWPl'OO t~ I' R",,~' tHd "n. denatlJ,ln~ n~nMd 90h1.and hi"'''. Rocclvl'O}, Usl'tl· llll\tlufflt·w,..-, plaut.< for ~1""le,~. 'OlnQVOO. I I'reUl[~O". ,Monllt"rnUon. 

AlabamB ............
 ArkBnl... · .....
 III C.lIfornla. _..
 8th CBlUornlB_ ............
 ColOB<le.•.
 ConnectlCllt.
 

Dellll'lnro... FI<lrida ...
 OMnda ...
 lhwl1!1 ...
 IstllllMl,. 

8th 11111",1,. lndlni'B. 

lown.... ".r..a'..... KtnluUcy.
 

L<lui<lnlla.
 

MBlne...... }\1lT}·lftlld •..... 

Ma"""'~IWlIl-S.

1,1 1<\llhlr.::n ... 41h Mlo11 ~n" ... Mlnn!\<lota. , 

Mlss!"I!,p! ... I'l Mi3~OU".
 

Gill Ml.'lM"'1.
 

Nobr""ka ........
 Nell' lI~'npfthl,c.

ht N~,,· Je"el'. 5th }lew Jen;rv. 1.IXtwYork:. 

2d ~~W Yo,k,. 

14th N~.... York 

21st Ne'" York.... 28th l'ew Yo,k. orthCa'olln... · 

lot Ohio .... 10th OMo.
 Ill!! 0111".
 18th 01,1".
 01<lohomll. _.
 

~tlI~~i;;vi,:;,irlir.:

l1tb P""n:,yl"/lTlia..
 ZId l'cnmrlmnia ...
 Jl:hOOo \,lnnd .. __ .. _
 

50mh CaJnlfM.
 

1'ennM'lllr 

I,t Tex&<;. 

2d Te:<CIs ...... Utah..
 Yorm""\ .
 Vlr!iltlla .
 we"t VlrWrllo
 

Wisconoill •.
 

Tot"!. 

Tolol fo, uno . 

•
 

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

,

, :y,,~'lt1l\

271.,'\01

.. 112.443. D2

, 17.ll<l'l. I~

2.M3.$L 

W:;.72'}.M 

r,~ I 2. 3'n 42 5O.a7 r.,4fJ.'i.H , I " 2~.4?-l.n2 ,m S12. 77~, 0.', 

" :H.'I:!1.41 

Is;', 421\, Oll 

3.1.3.J/lll 41KOI '" 

,;" 

1\2.,50.42 

, 3'.I.3O'J.09 

J"l.007.71 

&."".520"-..1" ,,, " [>36. 4r.n. {li I Isr,.o,;~.jO

IM,n9.a~

U, IZ,,~~7,!lf1

2\~. w; 513,~m.:;l " s,Rr1.27 ",

• 6,2.'';1.21 

" 

3,G.'iO. S-1 212.lIfoll.1n ,,, 2,740,3((.,.13 

412,.'>9\1. I, " 3"-1,510.1)4 

" 77Q,7&1.115 

W,210.61 00 In.117.211 'WI 

18,., , 3!t.!I.blJ.~2

--"---I---------~

47,~Tr,.30

=~ [01,91.'<.36 

16.>'20.15 

2•.;,';O.9S 

r;,~.~Z7.

3,11)3,67 

aoo'Oti'i"iii' '~I:j:OO H,W7,7n 

. ..

,

, 

-- ......... 1I0.f02 2:i,72l.l'(, -'iiil:~

32,D2Utl 

~8.l'7 ...... , ..... 5.9SRlJ 

29.474.92 

9'l3.~Hj,3'

;;0. f50, 50 

274. ro~, OS 

':Uii22' 

1. Gt.~. JO 

72, IH ~7 'W 

--·8:.ic.:.jI'..6:iJiI.... 'kii;i~S:ii ,, 

, ·-···i.i:h"92:0;-· ·ili:-ioo.-~ a~,2S.1. ....... 4,4<;;".74 

$'J.935.52 '''' ._-_ ......... .. 3'J.S7UJ'J 

12,3-"-1.11 

716. '~I. 4~

75S.0?1J.f;;

'.6e

" 32,. &l 

iOlI, t9j, 20 

12.2t:,.3.o; 

In''-,; 

2.2il7,512,Z; 

S, 7:15. l~

3 25.1 GO 

·.. ··· .. ·..ii:oo· . 1",234 31 I ~:7:~1.!lJ.. 

...i;'i:i2;~ii'- ;i;I: . ................., 

'''6;i:W:~i'

-- ....... ..... 

,

,

,

,

, 

,

, 

'ii<:),os'-9iJ... ZI1,7~4.J~ .. 2i2),~'- 0.;

fl,rm,G] 40,6;612 

.1.1, MS. 21 38.227.2\ 

12:.l,f'l1.!l,'; Hl,3f,7.11 

":!ili;liiii:{r8' .i11i: :i~i'- iii ~."l'J~.o; .~.~!5.3tl

3:9:l6:S4 . . .. . . -. . . .I 24'},3~.67 41.VSL"I; 

u.26\l.312.:H 2,im.04'.70 

092, sso.. 00 39.m. JS 1~,095.1l3 o.m.2l", 

57',127.14 (,(I,r,rll. El\l 3~,43R"'1 25"1,JI.'l.~,

225, n:,4. 25 ~", 01'J.3(j .400.1JO,',~~ " 

.--;':-in: Iii" . "~;:si2.."c.-i"

. '3Ii:i."ij" 

331. 13 

"'1 

42, {W'l'.7;; ..
 

1.1W.00
 .. 

's:i)[j,:~'

... ··2:l.j:iwI 

3'i.05S. 'l-\ """ ...... ~i1. 49 

z.r...2.ilI 

;;.34~. 6!i 

4,5,0"'.46 

1O.2W(\'1 

9,OH.71 

43,~lb.17

:1~,i!"7.;6 I 

...- ----2.i;r,oJ<:i~· '--'i~:;liI:io

·..;-I······i,.,i:ZiO:9S· ·.'.G;675."00 

.. '2 r-- "23:Gio:3~: .....:~ .. ~IUt

.. I .. .. 

t 
TADLIl 6B.~PnOOF G..l.LLO~·E1 OF ALGOIlOL DEPO.9ITEO IX """I'll WrrJlIlRAWS FROJ,J hWUBTllIAI, AII:OlIOr, )30XDED WARlmIlUAEII, YEAR ESIlED
 

JUl'Ill 30, 1921, ANn RE:\,UllOINI, IN r"nUSTRIAL ALCOHOL BOSIlE!) W ....REIIOUBEll AT THY. El'ID OF THE YE....R, llY COLLr-c:nO:-/ DIBTRlCfS.
 

WILbdraom Tnmsferroo WIIM",Wll Withdrawn J!llmll[n1ngln Produced lind n"""lvoo lrom from old Los.aslo lor mil 01 Dl..lric1.ll. olherbonded for Lax for se!enl.iJic wnreho~se deposUed In ,""l'1lhause warehouse. U. S. "nd luly 1,19W. <l"nrebouse•• , pBymenl. purpO~OB. wnrehou'e. """,ount. subdlvlsioru!. 

700, 2~5, 43 39.72 ~G, {l77. 74 l,t ClIlIfo.nlo..................
 194,33S,Ii4 4, SQ.], Bil1. 20 

1,5111.90 Colornrlo . 19,1I118.4G 3, ~91. 04­

Hllwtlll . R2.15 48, 001. 87 ···6.·ii~·48i:ii;· ."sii;-i-W:ii" m, 471. 7~ 952.l'oO '"tllilnol•. "liii;:liii.-ii;- . 15, 6..'4, 214, 27 "'2,414,032.08 3,3~2,5(l1.55 I, 551. 7~ RO,439. ~3 1;OO7,971.GI· 8th Illinois 33, ow. S2 4.. OSl.-7N. 1(, .............. ::::::::::::::::::::
 61, 3m, 2S 6,2)\,995,.61 2, R'II, 247. 57 2-12. 151 2fI, lIlI2. OJ 775-H ludlaM.... 'ili,'ooaoo- ::::::::::::: 

Kentuck}". 10, Ij.~. 01 2, ~I, 236. 3,q 15,002.46 4U, 334. Zl .1,334.75 2, 278. 2~

I, Dill. 832. 5-1 7,21'09.37 29,131. 09 l.ouI:l!lnB . 1,1l5,972.41 17, 1lOfi, 6lf. 30 9z<:,596.ro 

130, 4(1(1. 9~ 1m, 2(12. 10 2,4f>5,9'!.. ?1 Mnryllllld. .". 40. 175.44 U,215,:l.lIJ. n 330,505.119 "'~ )1r&tlCh,,~tt! . 1,001,,13,00 11.G02. 22 49, on 46 3G, 235. t" 111.550.56 2. 73J, 151;;' 67 I, H2,93~. n 

491, !'If.. 58 05<;'42 S, W$, 36 93.72 IstMlchlll'ln . 1,:l56, 2lI~ 51 40!:, SID. 5-1 15,800.12 3,001. fl,1 Minnesotn . ..........................•.......•........
 7S, 700. fIG .." 81,291.53 2,2.'>1.00 IsB!llsollrJ... __ . S7l, 6~. 4~ Ull, 623. 74 "",, Ulh ~lisso11tj 277,364.['(1 230, 5"ll. 3ll l,lI77.20 12,m.M 

M,301.119 67,45 !gtNcwJcrsev . 112,2"0(;.25 6th Now ,fo,.,uiy .. 91, 531. ~~ 1I3.62 161,132.92 -ilili,"iI'iJ: 05' 1M. 2r,0. 21 1st Now york................... .
 . 401l, 2g2. ~4 .25 '32;205:Iii;' -iii;7{i. iii 2d Now York . 13,916.12 ~1<5, ~I'IO. 1~

770,627.29 :>:1,31 1,2-14. OJ Hill NnwYork . U,ll57r.8 I, g,OJ, Dill', J.l 

I03,Sr,Il.63 3, ,'iL~, 62 21'tNowYork .. 2l~, 25r:>. ~7 -3,"0i!' 25th Nnw york . 21,325.45 401. 06 2'J, O'JH. 01 

100, 'NT. 19 -. ·i!;iiJ.i;i-.3i:,i!· 1, 9~!i, 907. 06 20.,. OJ 0, 1M, 04- 156,117. 1O Igt Ohio............. . •..
 .. ··.jo;oif':i7· : :~:: ::::::::::: ~'9,2'.'7.33 m.M 4,216.00 18th Olllo............... . 1st P~n",}·hlln1g _____ 3,361,0'l6.51 73. 9-1 30,&'\7.16 13,576. 76 s::J. 033. 20 S, IH5, SiY: 13 012-1,589.44, ~03,003.34 1,:;2.'"~ 87 =.~ 23d PCnlllyh·onla . ~oj/I, 3&, 49 89.21 Sooth (;g"'lina . 4,517.95 3'll, 524. 2'2 ........ ....·iii;Mi·07· ... _. i.i;i9i·6,j...
 Wi!COnsln... 15, 1G9, M fJOO, 63(l, 00 

Tollll. . 2,457,19:1,19 8J, 600, !lO. 73 o,.m, 10&.661 3,754. 805 115,442,525.36 86,660. (5 5MI, 323. 51\ I 1,510, llGS. 14 
---

••

--­

REPORT 01" OOMMISSION"En OF tXTCRNAL REYEN"Ut;. IG9 

158 ;:'EPOBT OF C0101UISSfO~Er. OJ' INT.l-:rn'AL m:YE:N"UE. 

T.UIl.E 69.~SUM:MAllY0)1' OPI-:JlATI01'9 R£L,,-TIXG 1'0 Al.cOHOL,\'I" IND1l9T!l1A.l. ALCOHOL 

_ ~~~~~~8~Q~$~~~g~~~§~~~~~~¢~ S BONDeD WARllllO\JSES, YE!.R EI':DEO JUNe 30, ]921 ~I0< ~E§ ~~~~=~a~~g~~;~~i~8~~~S~~~~~ ~2" ;;l;"'.,.~"' .."' ... d ... _"',~"" .., ......,-.=-",..:j·,:>;M ...... ~· ... P'.

O·
 ~~ "-,,0 ~"'::Fi<'4";;!;·'<l':il:fri"'':'':'''·--''''''''''"'':'';---':i''',.:..:g;~..: l'roof I:D1IOn.l.
 '0>"'''' OJ- ;:;_~" ~.,.:~", ... <'l'" ..".,,'. '" ... ~~ _ 
 

1':;;;8 ...r_' ~'
 1\~,,\:Ulllntln. ...cu:ohOlse J n.ly 1, lllaJ. . . . .. ' ... ......•...... . •. . .. :.l, 457, !lXI-I9
 ~;,::; WUh,1 ,awn for e:<I'0'. (&Il(\ uoOCCOllllle<1. for JIlly I, lllaJ. . .. _................ :1, lOS, 5I"l\l. 01
 oA - , I I Trott,rO" '0 D....lldll<1 :J.juIll1l",,~ .... rl,,~ ",",cl",,,-,"" au,1 L","""uUJJI,oo Jor July I,

>-0 :r. 10Z<1 • ••••• •• •••• ••• •••. •.•. •••• .••.••:., •••..••' ll, 700.32 l~""'" w"",lum.e un=,,,,,r<:t (~r July I. 1111lJ. _...... .' _..... .. ..• 1171.95 

Yrodl'CeU.mldeVOSlh'llm 'oho"-,,, ,_ 8::l,~\lO,Hll.') '0 

~g ,~,§ I '~" :~':~ :. ;§ .:'ill:' ; : :: ·

g Proo"oo(\ .nd remowd to den.turing pln.nl.lrom Indu:l'fri81 ""lohol pln.nL.5 ,. W~~ l,:rr;;,Il3.... M :g ;«5' :8 ::: : : : nnthBVb~ .."'eholl""" .... -...........•... ·········- .--- .... --- ....
 6,W2, IO&.M g::J n(rcivod f'\lln Il'.her b'mdoo '",lIl",'h\1lsQ:S........•................
 

~~~ :-;:~ ~.\::: ........ _.. 3,;'k~

~8 Tmns/orred [rom old ...arollo'''o """"'III.... f "I ... .., _ •••.•••••.•••••••••••.•. 117,810, 134.31 ! I ; : : :: ;e :8' .. , . , TotBI.· . " o. , ::::'"

.. :0....:

o. "'~"

- ~>< ~~~

~~"­ o' 

, §~ ~t~ "':5.<: <--. 

:::.l t~ "" 

-.

.".",

" 

0'

,

. ~-E~ " 0­ ~=~ 0' ,-,H~~p

..

.-".

• ..

~i .'•• :g:g "" ~O

: ~.!!

;£z 

O~ S"'" 

...sill ;..: '" '0 ~2~ "" "

gj'6

-l Z~ e,,~ •0' :<

..

"" ..

•

o·

• A~

" 0 0>

,­

§

<0 

.~

01:,

.. )l S· j

A 0~"'"

o

••, 0_
 

ON
 "C, I ~-g .,;0;:0 

",,""<=l ,",'­

~v.~

.. 

"00 

~_O

•

• • 'g ~, "-;g wIUldmW:l trom indllSt'wl alcolLol 1>On,,..1 "·o.ehoU-''''' m:< pald.. _ 2[~ t-t:l, S2&3G :g' Lo!i-'oslnl<"1lfehC\lScsll"..-••L-.-•.. , ._.......................... 1£I,IlOO.OO
 ,- :'" Loo~tSinw"rehC\lSew.:<PlIi<J _. - , 1,S61'}2 WIthdrawn for scient,flC pur/,ose> _. __ __ ____ ......•....... r$, 323. 56
 Withdraw:> lor we of Urnt" ~~a",~ .1\(1 S"lJdh·lSiultS _. .. _ " I, MU, Ill'" U

:::l Q~$l8 :12 ,g: :~ Tran,It:,., Ie d",,"\\>I'n~",",.11""'0" __ .. .. __,_ __,, 36, 7M, 574. 78 -, • Rcmoved Iromindu.tflol nl,,,,hOll'lL'" ts l\ollln"i"g II bonded "8'oho"'0 di".,t :~ :~ :~ g § ~g~~ ..... ,- g to dOTlB\lulng W",~hOLLSOS ' --...... ..•.• t, 378, G3.\OO " < g"'l'0rted ",,,I accounted f,,'.. . .. . _.. . .. . 10, [;4/], 21~ 76 l:j' ft~~gf :#. :Ii .' ~g , 1."",,,,, <illowod in troult I",. ".J><:,r\. . . . . __ , , , . _ _._ . .. • . 03,642.24 . - .", 'I'M pnid ett doficienCL"" for c:<porL. _ _. _. _ _. .. 2:86.63 Dcpc):;ited in bonded "llUlul"",tmlng wnrollo,'S"" __ .. S'I, Z17.4Z :; - ;:r:r < 

-'---- -. ­ I~." nllow<d In trnnsit to hondrilmnnllJIICtllr\.ng w""'..hou'~s_ ,. 611.00 

:"'''' :~ Tu pald c'" def,c;eJ""" ill t,,:m~jt t"I>61\d~ mtlH"{octuring Wlm!tOll.ws ·· 1:z.:l6 _0 TmllSfers to goneral bOnded wnn:hOI'SCS.:•...•.. _.. __ . ll8J. 0'1 

-

• 

• ~§~ :~ Tm1LSI(jf'S 10 '111l'l,'lU" plauL~ ............••................. _. .. l»l, 112. 11 Tm",Jcrs W other m>re!l(Jl.l,seil '••••••. _ - fI,:r7ll, IlX\.OS :r!~; : :~' "" r.:u, 158, 18

Witlldmwn lor .".pon lind unll""",mloo for June 30. Ir.!. _ _.. __ , __ ... . ... .. 6, fl&!l.:.II 

Tmll.>l","" W bonded IllWlul,""owing wnrohollJeS lllld Ul18OOOtlnloo lor June 30, U.~70 IQ':!I __ •••• .. . (19, f&.!\' J..,..", in ",..,.ehoma ond un!lOOfJUl,tt:ld f'" I""" 3ll. linl , ;:;~~~~~~ . •• 1, (1;11, 4.Iol 02 14,:25a,.!l18. W , - RenlJ'lmn;; in ",-arebollSe Juno 30. Ig~J.: .. " ~~~~g~S :~ :~ .•.-•

•

• • 117,878.13--L:U . . _ . ~."g 'il" :li " •;; Tol.al .... J'l0'l_ ... i,§_ ... :; , .,; _" .,f d TAlILE 7IJ.-!NDUaTIl.I1>.L A [,(JoIIOI, PLAI':Tli, BONDED W"-llEIlOUSES, AND DIlNATUIUNO 

j'I,ANn>, UI':DI':R Tnl.!: 111 01' TIlT, N ATI'HIAL P1tOHllll'l"iON ACT, O~~Il..~Ti'.D nt/lUNa " ... :'" • ~:j;",,~::!:~~B~~!:i •• •, •• TilE l'i:SCAL Yr:A.Il. l~NDl':D JUNt; 30, 1\121, DY COLLI>CT10S J)11:l'l"1tICT.~. '4 "'<-l :f;Jd,~ ''':0; g :d ... ~1!!@;;:;~,~;;;!;J;gj8 '" :$ • ~~ "I 

::i oi!7',",~,··o," ..,.;",:..:a: ",.t "'" '., " M o-! :.:i!:l:;;::,;;;-::e ,~ :~ ,.; f1~ " I 'I"d!" ,.; t·:"'::...::";,,,'_" Indus- nondod D"~ Bandoo IDona­ ._, ,rio> - . Di.s\.ri<:LS. ...ore.. Lllrtng .w. turing Disuil::U. I~ ~. 11'-1...._ ~ts, 1,'tnnK pln.nu. 

: .' 

.!!! :: •••. :!l: ... ~.i? : ';i.""-,, : ~,~~ : . , :.!i~ :~: :~e :':':f;~~~~:o:5 : :!Ol:!:! : ",2 . g" ..... l!'" '" 3 ",g.::;...,...,e ... ", : :.,..>.:;;;' • 'ilP'ii",="gjl!'c!'i\il';l~!<, ... ~"'t< :S-'":;,<:.!i 3' o~I<;::-""~ - .!l~<><> t<~"<>""'<:-""i -;(o."t:"":;; illl "5::<",~ZZZZZZ;20 ", So;~ 00"", .... '" _ilt _ 

"~.:.s-- ~-._~~o~~~~:~~~~~~5. ,.:'_""'''''''''' ""_""c.""o..l'. ... 

l>l:w~• 

, ,
 5;11 ~ew J~Y···· lit Clilliornia.... _ • ·..·T , •, , • , Ist?i:ewyo,L...... 6th Calilornia... , , ········2· , 'Ml'ewyor".................
 ('",1""'<10 , ,

,

, , , , Jl0\ 'Sew York••... ' .."', C<lnnllCtlCllt..: . :. _. , , , , Zl'tNewYork ...... .....­ lle"'8ii... • 2stJl~ewYork ..... ·······2· ... --2 I" IllInois .......
 W , , ,• , l,t Ohio.............
 Sth illInois. , , , , 10th Ohio ... __ ... _.. In11~n" .. _._ ..... _. "'li.' , , , l,~ r"lI\"'.~l\a"l" .... \-;<Ol'ld<)·..... '. , , • lW, l'en",,1'·BJllB .. " W , ....j J.olllshlllR ...... _ , , , , Mlnnesota 2Jd Pennsy);-nnla ... ... _ 

..

,

, , , Mu,ylano'l. ., " , South CBrolinn... . ... , , ,

• , Mu=chu.'t1.l.> 'Ien""""""...........
 .. w~n , , , ..... __ -, IotM'chlj:an .... ...... -. i , ,I , , W' ••.•••••••• .lh Mle!ugo" , .. , 

"I ---

"' ~·t.\lISSOOrl ...:- .. , ., .... 1'otoJ......... '
 MiSSOtlri.••• _•••. .... ""j" , , \ Xew JlVS£'y••••. 

...
 
_~!t I 

_~~ ,'" J>' j;: -J'­

" .. 

: : 

:::: 

:: ~~

: "" 
162 REP0ll:T OJt COMMISSIONER OF INTERXAL Ri<;VBNUt::. 

TABLE 74.~--SUMMA1l.Y OF OPERATIOli8 RU.ATlNG TO BRANDY AT SPEC{AL BO:;DED 

WAREIIOUSE~, YEAR ENnED JUliE 30, H121. 

D •. 

Gallons. 

REPORT OF COMi\-USSIONER OF INTERNAL R./<;V}lNUE, 163 

TA.BLE 76.-SWEET '\'INES }'ORTlYll:D WITH GRAPE BR...KDY, UNr'UI THE ACT 01' 

}'l'B. 24, 1919, "'ND BRANDY 'VITIU>Il.AWN PROM DISTiLLI!II.IES AND SPECIAl, BONDED 

'VARJ;loI'lUSl'R AKD USED f"JIl Tms PuI/.POSl', YEAR ESDED JUNE 30, 1\:121, BY 

COLLEG'I'ION DlSTRIUTS ANr) RY KtNDB. 

Angeli"". lIalaga. Muoo"-ol. 

Bralld.v ,-­ Distr;<1·,. mcd(l~x B"J'oro AM., gallQrl~). :Be(ore I AlLar I--n-c[ote'l ML~T IOlt i ti",,· [ortifl",,­ [nrrWel'· forUll",· fOr1.Hica· /,,,'in,,,,. ~ion. tiOD. tiOll. lion. I tion. Ilw. 

Il6(p19 :'f! "-,-c-,.-'-<0-.-'-2- 1 1st CQHrofJ\ia ... _ 1, 2'.J\i, \100
 6,10';'. Fd 111' ,j II:)- 55- :/97, 53&. 7 I <171, 779. 6~ 6thC"lJfor",~.:. 310,6210 50,711.30 71,2lJi:!." 15,0&.61 -IIlO 'l.1 11~,OM-~~ H2,600.2,
 

1.t NuwJer.'e\. 3,CIBJ D 1 -------.. .. ··1--.. ···-· 1.tNawYork·... 25-1,32>.'> • .••...•.. "'1___ .' .... .... ~&lhNewYo'.L:_ 41 W.8. ...... _ .... .. .. ... 

Tol,,,l_ __ 1,S-<5,SIl.B 1217,03ll.~~ n'A •• •• I n'~" ----;-,~

SO<lprernong. 6\)"r'1'.

Br!oro 

fOTlilioa. 

lion. 

Arta, 

!orUIlc.~·

lion. 

-rort. 

B~{"to

!orl.llica· lIou. 

Districl.s. AiI·c' I B<>i<re -I After iortj~",,· lortllil~- forror,oa· 

I,OU. llon, <lon. 

:oalir"rnia... 

61,hC~II{ornia_ _12,2J~,5n~1 52(\,SJl.8~ 2.o\12,5:lII-~9 &~6,fj~9.S.'> ..~I.· _ ,~I~.I02 3d,fr-l32, 571~'15 :»i'OCR;?2 

IStNow.lerse}.... 10,01)1].00 1l.130-~1 " .. ' 

IstNcwYOtk___ -----.-... . 17,WU,OO \Q.,\Ij,'l2IJ ••.•••.•. ·1 . 2SlhNewYork._...... ,fj.~-l2.51 51.;2:.t~'1 ..... .... . ..... .... . 

Total. 2, 8~'O, (jjH. l~ i3, 3(1'2, 032. 17 I ,,6.'lJ. 00 lil, ,,,8. 20 I 1,700, fjl5. 8212, eli, 10'1. 97 

Wbllt. T<,talswoel "'incs Sw"".Oatawba. 

-I (w1r.o gallons). 

DisITict". 

BefoIe I An,er ' Bcf?ro AnN Befor~ Arl·.r 

rortiflC3- I ro"!iUea· ! fcr'in,,,· fortilic~· lorliliC3' forl.inca­ uon. I 'wn. liuu. tlon. I lI~n. tim,.

lstCaliforn;~ __ - -- __ 1.. _._ ·· .. -----· .. I- ---14.?h2,715.9S {,!l>'J,870.17 G(hOaIiIom;~_. .. .. _ _ .. _ t,OOO,J.)(I.~~ 1,~l~.022.8.5

lsi, Ke",.1crscy_ 1l,0'.'IJ,OO 1l,993.31 __ 21,390.90 <n,II4.12 

Jsl·~..ewY()rk __ __ 6.15,S,';I).00 1100,407.-11 N1~,300,OO 656,987.37 1,~16,800.00 1,37~,fX"J.OI

2S~hNewYork _ 01,142.13 1m35U.45 IJ3,OSUd 162,01-1.07 

Total.. 17:11,082.13 ~mz:J 59J,300.00 16~,%;.37 (;,689.17J.l0 7,7;a:J,OIl.1)(, 

TARLE 77.-)fATl:uaLS USEO IN TH~ PRODUCTION oj> LIQUlDS (;ONTAINIKG ONE· 

JlALl" Of' 1 PER CP''''T OR :MORE OF AL<;;OlIOL IlY VOLUME AND CEREAL Bl'VERAOI!I3 

CONTAINlNO !,l:SB TRAN 01iE-RALl" Ol" 1 PER CI:NT OF AWOliOL IlT VOLUllIE, 

YI:AR E'IJE~' JUNE 30, l(12l. 

MM~Tials. PouDds. 

Malt___ . Corn aud COrn prOODcLS._ SUKaT an<l~irnp. __ 

~~l':rg;.ajn"::::: - Other materi~l,

Tol·al 

218,772,lI28 

31,388,GM 

2!l,<lG8,212 

1Ha:'~ 4;5JO;1l.'iI 

336,6&i,Cm 

Wl~bdmwnJor a"po'~ Bnd un:>c<:Q\lutcd lor Julv I, 1920.. Lost 1>)' ~ASual.lv, ~tc baud UU8('<ounted for JulY 1, \120 

R~1ll81IUDglD '1'",18\ anded ""8"lIous,," July 1, la~ .. Dep,,"lled III ;;pec,II1-l>onded werehf>u-<;e;;, 

Broudy ,,,,,,,'''ed {rom <!.i;l.llleries in .MDe dist,rieL. _.. _. __ . . . . .. 

Bmndyroccived {wm.p"',ia! bonded Io'or""ousesin ",hot d"j,ncl, 

Exoes., """er\81Ued by reg:>.u~t' o( sp""lol bOll<le<l "·..rdwusc~

Tol.n.l. 

en. 

wahdmwn t"" p:.i<llrom.pocial bonded l'8,,1l0U","" dmlllg Ihe. ycar: Ral,el'l.:ll) [lergalloD._ RQ~c"',t"pergal]{)n .. ., _...... 

Ln5. allowod on account ollealrn.ge m ~'"rornliolJ 11l "·~,,hou'e" ..
 Glllpe hrnndy "'ll,hd<llwnlor U>o forlillttl'ion ofwine.._ .. '
 

'1"" Plllel on loohlgelU LmnsportatiL>Jl f"r .xporl, __ .
 Expo,..e1 and accollnt.ed (or.... .._ __ ..
 Loss ,.uOWfU on acco,mt of ,,,oUlllUe.'_ .. _
 Tax p:>.id on br~nd,Y herelo!orc tcporteellos1. by ro.<ual1.1,,-', ole. _
 n.p,,-,iteelln "=nel speaall:>ond<d WMQllou'b,in o~l>ct e1"trlas
 W [~helrawnI~r export anel UD~\£OUIlI·<d fet June 30, 19~1 ..
 Loot byca.ID~Uy "",e1 \1nacconmed (or Juue 30, 1921. .. _
 

Rllmllhlingin spoolQI to~lId<d wa.rchon... J'lll6 30, 1921.
 

ToUlI 

SUMMARY ~~DGM~~ ~g"JWJ;.I¥r~B,\.-NEl:ll;llJILFWf'!'T~03~,I~L~]~:.-":ET wmE, 

-I ---I Wineforl·lr,,.d (winegall~ns).

• BTBndlu;"" 1 Fiscal yea". B"fo,~.lIJrti- I

T ...DLl' 75.-FU8l'L OIL llJ':bhJl'En .·RoM lNDU6TIIl"-L ALCOHOL PI....I,-TB, YI!AR ]~NO~O

'lOS, 578.0 _ ~,5H.' BIW,02.5.1 

Vi, 616. r. 14-1.4 

::8,7M.O 

5.~

1, 1~1,&53. 7 

"0,:118.0 .,....... ti1.l 

M. ~59.1

16,3-10. <I 

lM;78.'L2 

,>-\',1. 

H8,GS6. 

I, W-l. 1 H8.1 

1U.~

''g'',;U 

IJ4J,,~1

l, 12I,Bsi, 7 

(I:lX ga Ions). Af1er fur~ifica lic:ltlOn. tlon. 

1,2,'il,3(I.<.Q 6,28-l,OO:L.;1 7,002.007. 22 

1917••••• 19J6 . 

~,OO'J, 7ai.·~ IS,WO,OOl.(1i 21,019,&>&92 19I5__ 3, 8.52, ~96. ,\ 1.\~;;7,51S.00 17..jrJ,IlP..12 lUlU 1,001,0;;;).0 6, ,'>3.~, 37~. 14 7,6j)",;"JJ.~8

1920 I 3,("~' ~16. 56 4, 1(;", ~,. 00 

1'12l.- l:t~:~I:~ G,l'k~,Hl;,,1O 7"OO,WVl, 

JUNE 30, 1921, DY CUt.L:t;CTION D18TRJ~TS

Disl,ricl",. 

MC81ifomla ..
 Ir.<klna.-....... . .
 J,;~,,'.ucky....•.......... _. '. __ ....
 Lolli!W.!la.......•..•.•..... _.......• __ .
 Marvl~nd (inollldirlg Dl,lrict oi C,..
 

Ininbia) .. 

Gallu"" 

4Z3_2,~

1, :j2J. 00 

1"i&1. 71 21,l~)./I(i

lJbLricl..,. 1\ _ 

1st 01\;0 .... _•...• lst ]>pniL<ylallia
 

SOUill Cniolilla.
 

Wis"",man..
 

Tolal. S, 5&1. B7 'II 

Gallons. 

1:~~ WI.S'2 

~.W

12,161.0, 

i

,

, 

,
 


 
•• 

164 REPORT OF COMMISSIONER. Olo' lKTER~AL lIBVENUE. 1
 REPOlrr Q}' COUr.U::iSIOXER OF INTJ.;RNAL REVENUE. 165 !I


I. '·']'Ail~l!. 78.-Pao[>ucnoN A1'O DISl'Ot;ITION all' L1QUlDS CO~TA:I1"TIW OYE-IIA[,J' OF T.<.BL.E 70.-PRODUCTioN AND DISPOS{TlON OF Lr.QUIDS COKTAININO O:-rE·HAV' 01' 

1 PER .CENT oa MORE OF ALCOHOL DY VOLUME AND CJ:IUAL BEYER..I.GES CON_ l PER CEI.I1' 011 MOllE O~ Al.COHOL- BY VOl-molE J.!'<D Ol!.REH llEVERiLGEfl CONTAINING LESI3 THAN ONE-HALF Ot' 1 P.r.Il GEN'l' Ot' ALCOHOL:BY VOr,U~E, YEAlI. 'l'AI"'n,'O LESS TITAN O~U:-HA"" 0 .. J P~1t CENT OF .ALCOHO.l VY VOLUME, YEAIl 

E,.-nEO JUNE 30, 1021, BY C<lLLECTfON D'I3TRI<;Tlj , BNDBD JUNE 30, UlZl, BY STATES. 

Liq,rld~ containIng On&- Cereal boverages contoi"in~

h>.lf 01 l Re, ~e~(· f>r mor" Ie.::, lhau Ql;&-h,,1C or I ty;,_ 

01,,10<>1>0 b.Y-"olume. C~H LOr"I"'~H)1 by '·~lUlDe.

Coll""tiQn dJstrict~.

PeJ.loQo"l­ PrOOll~cl1. PH"luccl1. !n;.,p",,:: i"ed. 

(J"/Q-l~. G<1lIo'l$ . Gall"",. G~I/Q~,•. 

1st California... 3,016,362 3,812,215 ~,11)(1,316 ~,:;62,62l)

et:l Clllilornin I. 5311,000 1,579,309 2, 51~, 62"J 2,3W,61g CcJor~<1o... _ IQ3,863 98, ').13 1,153,744 1.227,310 C(oDn""ti~uL . 5,Oi7,119 4,951\ ,)13 7,O39,l~1 6, 'J70,OO1 

Delaware. 100,WO 152, -1[<7 :l-:oIl 300 3M-,llJO Uoor~ia._.. ~,27~ ~, ro8 460: Il40 ml,575 

Idaho . 10,602 , 17 046 

18\ lllilloh. 

15,50() 19,6l~,681 "XI97~'~ 27,U8,160 Z7.rf.l7: 745' 

8th Illlnols 1,~'l,944 I; 720;312 ~,7i>-t,1l7.j 2,Sl-l,&74 

Inilan", ... 1,2.'M,522 1,715,674 ~,565, 115 4, 1ll>8, 9:.G 

Kent([cky.. 3,559,668 3,4fil,~77 4.048,178 

L,...>i~,,",. _.. _, 3,5\l,'>,907 3,~49, ItiS 4,1'>58,014 ::m;~~ MaryIBnd __ ... , 1,8&>,~ 1,00::'.:1.'.1 S.lo!l,~74

,Ma,.,acllusett•. 4,23~, 514 !,670; 11<3 N1N3~ 6,066,282 

1st Michigan .. 3,370,742 ~,O:J2,.s3 5::;\3;245 5,ll42,022 

4th Michigan._ Z'l2,210 474,008 484,2% 499,582 

Mi:l1la.~ta .. 3,\~,oo:J 6,9'-;,&12

l.t W..,ouri. _ . 21,8\11,3&3 2f;~~~~ ;~ J'~'~~ 2.5.306,S3~

6tt Missouri. _ I,:;~ I,003,~20 I; 376; 6-IS 1,700,472

229,749 001,729 1,0'22,857 

l'o>nd~__ . Nebraska. ..... 17S, iJ% j73,I07 ·····3..12;\110· liW,9'il') biG, 733 

5t1l New Jcrsoy. l"tN~wJersu_ JOO.31l3 8,6;1,883 10,186,349 15,676,1143 

15tN~wYork _ Q, B76, 217 i~'~;~ I~, 70Y.!, 902 18,tKI1,146

18 JliIi 032 ~:; 329; 197 Z'J, S8-1, 882 32,OLO,'2lJ2 

J4thNewYork ._. 26. N"w Yo'k. .. 8. ~S\, 8I!(i 

21st NBW york.•••. 

4;m; 541 ;, 561. >;20 B,IJ2,~"J I 

2,037,470 2,911,521 3,'i80,5S1 3,6;2,310 

28t:. New York. Q, 808, ~S lO,UI9,791 

l't (JIlin __ 7,006,723 

7,-100,8-11 ;,762,Z21J 

10,1>1,015 

10th Ohio . ~n. OM 

;,522,~ lO,330,393 3.?"_'O,ow 

Il:lLl'Ohlo •. __ .. , 6,269,939 

I, ~<,I, ''X'. ~,(02, 218

(',322,01>3 9,001,5C':l ~,2!i1, 427 4, .8.';, 200 

12th f'~nru;yka"ja.. 16, ,:;(I, 226 

1st Pennsylvania__ 2,377,265 :;,770,426 4,02D,745

1~46I, \(lJ :~,519,362 18 t'U7 431 I L,118.013 l~,X!3,Q3-0 17: .l6s; 713 23d Pelln,yh'~"i"_ 14,S1t1,931 

2, 2ffi, :l9l 

Tennesseo..... ..,roo 

Rh;l(le Island. 2,0'dI<,072 220, ~12 2,5.'>9,882

1,4ll8,200 

I, SJS, 7oJ<! 87 42() 1,.71,614 

lot 1""[1,",••. 1,(II}l,.IJl 9W;~ I,H7,515

m.h . 52,917 ~,~

·..·.. i-io AAJ 2.'>2, 4\1, 253,'132

2\),870,312 W~ShiD~OD. 144,798 

Wisconslll . 14,,13,188 16,017;577 19,500,526

Wyoming 91,333 101,434 . 00,"," ~,""

1I.-<.,:.,~,8J(l 2'0'0,;)(11,137 Total. 1~3,H6, .63 2)0,63'J.~11

Liqllids con1.einh~ one­ Cerfl"i h".v~reg&' o.!OJl\<>ining heUQl I percentor IDQre" 1e:;'Lhan on.,.haU oil per fi! ,.)c"hl1\ b~ .."Ium". <oM ,,[akobo!hy vQlwne, 

States. 

Il""lCQh"l· Pr<>dl,",d. ProdlIce~, I m,p'",ed of. \zei!. 

CalifQrnia .•••. Co1omdo..... COlltlectiout.. D~I.w"re_

GOO"gia.

IOaho••. Illinoi'_ .. In<full.o_ .... Rellt",ky .. I.Qw,i<oua __ •. Mar,-I"nd .. _.. Ma""achl1ScU•. Michigan, .. 

M1nJ"'~ta . Missou'l . Neks'Iuo . Ne'·.'j _.•••. New Jer",cy .... New York_ 

Ohic... _...... PeulLsyh"oni.8. 

Rhode l ,I~nd . 

(iolJ,,71.l. 

!,5.'>Z,3l',7 

Gau".... o,:Y.ll.(;J-1 

1-:)3,863 QS, \l!Xl 

5,017,119 4,95(l,5l'3 ml.= l,<;2,4~7

4, 'liS 4-, zrs 10.602
 

21,175,625
 ~2rd;'~ 1;715:614 ~';'~'&~ 3,iUl9,317 ~,S\l~,007 ~,~9,1('~

1,&50,429 l,iI03,S:;1 

4,2<-9,514 4,o70,1s;J 

3,612,152 4,12'1,391 

3,(1\04,(0) 1,U~'l'\Ol

,..~:~:g ..~:~:~~~. 8,O).,,";},893 !(},qo;;2.726 

4~,550, )01 ~,200,~H

14,319,246 15, ,00, 8W 34 or» 442 :J5 350 8+3 j 2;0IIl,cm ~;'n1/21~ Tonne••eo . .' l/l.\',03J 8'I,4Z0

Te"." _ _ Utat _.. 

";isoon.sill

Wa,l1in~iNl.

... _. I"~:;~IH:: 14,SU,JlS8 16,011,577 

'" yonuug••. .. ...1 &),800 33,006 

T"te!. --._'.. 193,44ii,7G~ I 2ID,839,97l( 

GalloM. Gal/qn,. 

7,627,\l39 7,937,23Il 

1,153,744 1,?.l'7,310 

7.~,~ 6,Q70,007

334,2lJiJ 4'10: 5-!0(1 I 463, 57~

W,OOO 

23,903,134 

4,565,115 

~,O-IS, l7~

t.ti.'>ll,Ol-l 

>,128,052 

25(l 539 

~>197; 54IJ 

17,0lIl 

30,522,419 

4,&>3,956 

4,7:!7.625 

~.m,:C:lll

5,701,474 

6,566,262 

6, +11,604 

t,47~,3:l61 f..%5,ctl 

2ti,073,087 2'7,l.'J6,{}llWI,729 10n,81il 

175,995 . '113,107 

10.003,348 

70,009,1122 

~,£l4, 120 

3,,873,015 

Ui':;:-n 

16,4$7,675 

~':'~{ 40; 346: 3SO 2 3~1

1;4&;200 

I, ~n, 515 

52, ~17

252,4% 

j9,f>OO,5·.l6

94,33:.! 

2fl>, 825, S3Q 

I, ~)S, 74~

23,444 

2.'13,332 

W,l\10,3:C:Z 

101,434 

2\»,301,131 

TA8[,f: 80,-ThSTl~r.ERn:a REGrSTF,RUI ANI) OPERA1"ED, YE.\,Il El;-DED JUNE 30, 

n;;l, '!'1' COLLeCTION D'~TRJCT". , 

Moli1.~,,,, Gmi". lfroi I. T"l,al. (rlilll ). 

nl"lr:icl. 

"e'iP'-1 op~r-I r.C~~·1 o\>er.) ll.egis-! (lpor-I RCl:i'l-l Oper­ ------------1 toroo. ~LOO. IH&;]. <oroo. t ...!d. 

1st '·.liI"Ini~__ 6th Co.l-lrucula. • -5 5 to }(emucky . Mary1.nd . 2'1 "I" n },{.....""ll\1S<>l;(>... 

Is, r>.w York. ·1 .. ··1 : I· :I .. .... 1 1 • ••• __ ••• , I I' I I I 28~hr;ewyorJ< 1 1 1 1 10th Ghi<>. ' •• 2.. 2 P.n.n,y1...........
 

,---,---,------------ . .I·· ·1· ... . , --­ 2 '2 2 ~2 29 36 33 Tatal ~~~:.ar ended'j;':ne:iO.·1920 6/21 21 211 20 50 n 

1
 
-: " 

~: .... 

: ... : "': . , 

--<.> .

".. _ ............. _0': 

"., : , :, 

-,.' 

:: . 

I " 

I "

I '­

I 0 

Ii 

> 

o 

• 

""~'O> I ::l .. : .., .. .., .... 

-I 

~I __ <0_' <o_"' ...... ~a> ..."'<O .. Q_"'~, -: 

... -: -.... 

,", it;;",ooo" ... : :<; ..0>: 

- ' tJ~:g" ~~"'~<o~ ~~<o~,::;~: .. :C;'i.:1 ... : 

--c. : C-=:c-C-"C-,-;",C-C-",,-," .';''''-;C-C-C-'''C-~'-;_ ,-. 

8 

..-:::-;;; 

t"l I. '" > , 0" 

~~~

'"1

t:i~'1;I

.": .. 0" , o _

~O"

Z >- " , 

~"'Z - , <::::::lZ ,,,," 

~oo

, ~'" ~ ~ 1 <a" 

• 

.

> 

" 

» 

<

, , W_'" t"l 

;h 0 , .0" j > > I. i;li ,f;

"'r:o

=rl;:l

,, ".0

• 0:0:'"

"',. .... • > 

~>'" ".0 .. " t:s~

~~ oj"

..0:>: 

-'O'! ..

g oi :Ii;

0_" 

l:I- ::'~t:l

'"> .,

=0

O. 

<­

.t:l ~t:l " " 

0 

0 

n 

0 •

;; " 0

0 

" 

• 

"
 

"
 •

•


-~

•


'" 

->

•I I 0 
'1'1 

,I

,

, 

168 . RRPORT OF CO?J:MISSIONl:R OF INTERNAL REVENUE. 

7 

21 

22 

) 

113 g

II 

I ii 

~"", 10 

, 

' 

'i " 

~L: &1'1 1 ~g:J

III~fi

2(

20" 

~i 180' 

39 

lH ': 

IH 

l~: 13' 

112 

5i wi

~3

U~I 375 

g' 17 

II SO 

.. 5 

' 2 

REPORT OF COMMISSIONER OF tNTERNAL REVENUE, 169 

TAllLB l'IL-PERlIll'rS VOR NONlln'BlIA(lE ALCOIIOL IIHIUED, Rl;NEWED, CA1iCELED TABLE Sl.-PE1UiITS FOR NONBF-VRRAOB ALCOHOL I.~6UED, RF.NZWED, CANCELf:D, 'AND REVOIl:ED' A""D RECALLED, AND RENEWAL ApPLIC"'TIONB DISAPPROVED' Al'fD RRVOKil.D A1'o"D RI'lCALLEO, AND RENEWAL AVPLlCATlON6 DISAPPROVED, YEAlI E~W£D JUNB W, 1921, BY STATES AND D1" CLAsSEs--(JontLllued. y,-,HI ENDED Jmu 30, 1921, IlY STATES Al'fD nY CLAB8£8-CoDt,iIlued . 

~~~~~. r".",1/8 ca","ltd----C<Jotinued. R"""""l aIJPlkali",,,, du"ppra,'M. 

-----'---------I-'--I-"--"--"-I-"~f~-'_1_'I-"-~-"I-"- ~I~ 'AIB C D ElF G • b'"IL J-I Nlo Tota). 

. 

North 

North Dakota. 

rll.l'olins..... ..... fi 

3 1 .

2 .1... 

'. Alat)<l!na•. --::--..-.. -:::-:--, ... =-:-::--:-:~:'I.. ·-' Ohio. __ ... 2 __ ,'_.. 15 8 2... ,AJi.onQ .... ..,.. 4... C.,Iiloltnla, O~tahomB..... . ... , __ .... 8 H __ .. _ "1 :'9 31515220 3 M

Ornl:on...... Colorado _. '.. _... , ... I _..... _.. _.. _.. Connecticut . l'ennsy!'-an'". ---- -...' 1 6 I 711 2~ 3 .... I' -.. __ . Florida.. PortoRko ----.... --- .... _.. II ----. _ II'" --.. ... _. ,... GeorgIa 

Idaho .. Rhode I,Jan'\.. . ._ 11 , ,... _ 

lllinol; . JndiAJm. ~igg':~g~~:' _. -.. . :... - 1 a ···--j"l.. TM'.~..>. Tc;'</\S·. '1'" ... ".' I· ... Jo,.-a ' I .... ,_ H 2 1. }Cansa•... , Kentucky , ~~~·';';t: -····· ...:. -: ::.. .... _····~·I 'I" _.1····1--··1 ,.. Louisiana.. 

~~~:lit.;n:: Malne""._ .

We.lljr!tini&... ..... '-.,' ," "1 t ":::::::::::::::::: .. '1 Maryl"" . __ ,.... l~ .... _. _ ... __ ...._. Ma.<sI"bus.t.t~,

Michiga)l , Minnesota . 

I ' ~~~:~l:_._. :',::~:I;:~: .:::~~: ::~:J~t~~ 9]; 1-'-.-:-,-,-:I~- ~~1-2-11l,4J \j Mu.'IOorL._ . .'. 

New Hamp.nJre. New Jersey ..... , Now York .. , .. J'fr,"i", Tf.oked and "co.l/<d. NorthOarolina. 

North Dakota.. OWo.. , .. Oklahoma.... _ 

c---,---.-,---,-,- ,---,---,--,---,--,­

~:::.~=.:•••:: •••i····I··I·.· ...i I.•..'... 'i ,t •••r••••I•• LJ•••r••••1 Oregon.. 

±~~=is·_···:: POnDJlylvani".. .. ·:: : : .' ::::1:::. 3~ 1""'\- :::: :::: :::: :::: :::: 

".•• ;:; <.1••.··;1:' ·.·.1 J....', j . , I , /..... ,. . .. ,

"1" ·····1··· ····'1··· '···1······+ "1'" .... , j' ,-ili·I::::::: :::: :::: ::::I.j . ·····i· .:::::: .. ,..... :::: ::.:: :::: 

, 1 l ' 2 2 . I.. 4 W, .. ,,: :::: '., ::::1::::1 

_.' 1 1 I 5 

.

2 

..

'I IS' IA ~I 4& " 100 , ..... 1 . .. , , lii-i'

, ,.. ····I···'~ '~I"~ .. ' "': '1 ;'1 " 1 .,... .. .. I . . .. _ I .. ···1 . .. ,H 31 14 17 ... 13 "ll 

~I ....~.... . ·1· ...• ., 2 1i28' •..I"····1·· 1 ' ·'1 067 137 2'~ 3 7M Porto Rico, . ' .. , .. 4 . .... 6 Call/amID l~ 1...... H 2'l ••..••••••. -.-•• 2.. Rllod. Island. Colorado.......... . 47 I .
 SonH'Dakota. Connecticut __ 4l 1 .. _... 4~ ). 4 .. . I '/"'1 . .'. ,....... •.....• ::.. Tenn . Dela are.. - -...... . 1 . II Te>:"", , . Flo"'j~, ,_ ' ..l.... 19 1 .. ...•.. VjrglnJa

WlSeonsJn..... .. , 

, •.•./. I .'. ...•.·.....i , ..'i·p,:. ~, fdO:~~~~: _ : ' ::::1:'·· :... ~i _' .. : ' 1 Wyoming.. _ 2$ ••• •••• l. . ... 'j" ... . . . 3... 1..... Illinois,......... _ 14 I .,.. 100 54 5 .1... ..
 Lnoiiana, , _ 1.. 28 9 ! .. TQt~ '1I111G7--la~-24I41--006 2S3jr,g-. 621-:-~2-, 712,5J3 g!ii1ii "I >1::.. 11 ::: :~·:II JI··" :~: ~~:: ' :: :::: 1

:!~~g~:i~:::::: .... ;~. ~' :!. ... .... . H'I 1 J.... ,- ... :1 .. :. :::: ::::1' ~:::~~;i. ..::::::::::::. I.::::: "...... In ii,,:.,::: IM,o'
 

MiasJ""lppl............ - ... ' ._'. .... ~G J ! I .... ::··r···,
 Mls.'OUfl .••••••. "." ID •••• _ '_ ••.••••. 62 .US a I -.-••••• 

~0J:l~~._......... 21 2 -.'. •••• .••• ••••
 Nebr"'l;a .....•. ' ..• _ , __ .... .... 15 2 ..... ' .............•­

~::f1!~~~,~~:: :::: / ':'·1:- .:::: z~ .. ::~~: :····i·· :: :::: ::::':::.
 

~::::~~~~~·.._:::::··~·~05-··'·11 ··'3 '3 i· lJ ····c,5······ii···ii·'·i·::::::::··ii·
 

N'OrtbCa'Olina···· _._.1 1,. ····1 38 . ····1····
 g~~:o::~.~.:~:::::. ·1:1:· I· ..<::','..:: ····1 * ~g .::::~.::::::~:::::::::':. Ole~on._ " __ ,

1 I " ,'....... 18" ' '..
 Penn.'vlnulla.... ('~ II ' .... ,... 131 72 8 I _ .._.!..
 

Pono'Rko,. .... I ..... .' 211 .... ·1··
 Rhooel')I\l,d.. 1 ..' "1 .. .
 

~outhCBr,:,llna,.. ..../ .. " ..1. 15 2 ··1·· ...
 MuthDBkota.. , . .... .. 10 I . •... 

i~"".· 1','1 1
 ·;;;1: ·rl:::·II·••· J';' :~/I~~:: :.:: :;:1··.·· W",t Vi'l'dnia..... .. ... .. 10.. . ....
 

~~~:~I:~.::··· ..~·;7~:·(-·-"-III~\-31~11,5! i· ;~ J... 7:· 1(·:~·I-"~1h~I·:~:1 -----'---"--'----'--'--'--'-'------'-----'---'.---'-..-'---'---'-_.. .' 
------

TAB"e 82,-TAXRS ASAIlS6ED UND:ER THe N/LTIONAL PIl.OHInlTION.lICT AND Tl'IR hITEJlKAL-R:EYIlNUE LAWS RELA:rJN(] TO DISTILLED SPIRITS,
 

WINES, FERMENTED 1.IQUORS, :ETC., AND UNDER mE HARllTSON NARCOTIC LAW, YEAR BNDEb JUNE 30, 1921, IIY COT,LEC'IlCN IhsTRICTS.
 

Llqllom. 

Dmlbl~ I·~x (soc. 35, Till" n, Distr'cb. Special t.nes n~ti{>ll~ll'l!)hibilwnad). 

au(1 p~.na\l,io~ Ih~es(sec.l{)(ll, ",""""" IA\lspecl~1 1.= I

-------,------1 (."".3Ul, r<Wenne I1('t penalHes. Addltional 

penolli••.. n. B.). 011918). 

Alabama. .. _- .............-	 1&;.&7 .11,~i5,01
 

Arbm~. ... _-- ...... 13o. 8J Arkall.>~'_ .. ,. 536.7i; L5,2W.1O l~t Calilornia Um,1O 6th Californi'. .11.25 Co\~rado...... 1,31i. II "'3;Wici~ COIlll>ctk,,~. I,S17.~i

Delaware..	 ........... ......
 Florida 'g7.·ih 4,600.10 

Georgia 9~5.&'i 10.2.10.01 llawolJ. .. -..,. ,'U 5, '00.01 loaM.	 &M.03 2,700.on lstllllrtOi,•. 6,00-'1.% 56,000.1~

8th Illinois ..	 ".I 3,640.20 17,583.45 Indiana .....	 800.91 1l,6S'.. ~9

Iowa.. ....... _- ....	 1,939. z::
 2,7.-.0.00 Kan'as ........	 I 106. ~S
 l. 8.13.].> K~nt"<ky .. : ... (l(I).93 :>5,mfi.85 Loui'iana. lOO.h-1 l,rilO.~l

Maill•.. 210. S5 Marylano .... 301. 68 2, 166. G1 Ms",achllsetH .. 16,.\08.)4 1,833.33 lit ~ictdjlan. '>,549.03 ~, 1\6.00 Ith Michigan..........
 072. ,2 1,r(,G.67 M'nnesota ..... _•.... 23,918.lM 

Mississippi ...... 3, 2!>'i!, ""' < n,&13.40 1st ~fi,"otJl"!. ... 1~ ./" t,5.~9. 21 lfil.57 6th IIl!sllOuri.... 265.85 Montana.......... 29:;.14 ~,~16.oil N~~mska ...... ..... _- ..... 1,~78.35 1,083.04 

:New 

Ne·~ada

ltampslllre: ........ 1,728. ",~01 3,750, "".00ro 

····-i."i!o 

G/i;.82 

R""tifted 

,pir'I,. 

.. 'I ". ...... 

BundY used 

in \h~ fortifi_ 

O8tion M<woot "mM. 

IH15.40 

'·iJ7:ir.i39,"204.38 

.">15. :'9 

"',~ 1.086,M 

.i.j'-40· 

1,.'l(lI.fJO 

DisW\ed 

"pilits (~ll o:.hI""c,,). 

~,U5.&l ~2,508.52 ..:m, 500.00 95. ~I 1ew;,~:M. 10 5",000.00 

4, 2\l!). 21 i?J,J35-74 1'51,500. 00 

~,2f;7.32 1:Jl, In 61 179,®.OO . 320. .17 il,756.91 85,000.00 

1,631>. H 573,04o.U 259,.'>Ol'.00 9GR53 (,1.\ ;:Sil. I: tOO, 000. 00 14,0;;2.(19 n, fro. 00 ······i;tiii..oi· ~n 53IJ 15 2:'"l,:'<JO.00 

5,404.94 1, ~OO: J20: B6 91\0,00::1.00 

l,&\~.gg :l95, )&5. '17 227,000.00

&."'t. qS 12r;,S22.11 '11,000.00 ',~

8,3M.73 

5,706,01 8>11,910.26 421,1>00.00 3-1,5li:l. .10 201, 523. 80 2, 4~,1, 8OB. 07 989,000.00	 1,2OO,:tiE • \5 I 9."2 

'" S13. 60 £;]", ~50. 58 361,00).00 (>,6:l&16 1, ,,;;). 48 Sl2,&:lr~07 320.m"l0 . ..... - ~%. 01 H,~~j.6l 35.!JOVl.00 ~,.

9,308.;'7 Ma,2\l2. 19 443;000.00 191,9'>1.31 

3,738,72 221, 879. 1;2 276,000.00 M,ms. 6.1 125.40 If.~, .~-.J. 46 44,000.00 216.00
 19\1,28 454, 1502. U 3~'\,000.00 &>.273. S8
 ":iii: ij 

'1--1, 9~1. 11 \!4,324.12 _ Hr., t.oo. 00 95, .529. 76 3,005.76 

1~,~.93 79~, e\7. 20 474,3i"00 2, 071 571. [,76.03 3ll, r.009, M 186,000. 00 41 10 ..
 

1,082.91 1,437 CI9J.!13 680, 000. 00 2,213 60
 b5.20 

3,003.33 567, 37'1. J] 3fJ9, .-.00. 00 161 00 ,.... -. 535.46	 ~sr;, 075. 5l\ 712,('100.00
 

179.66 ,"~:~9.29 Z"..!i,lk'lO. 00 5.l,roR31
 '" w


8'l7.f;fI (5,';, .l:;cl &:l :lJ:J,500.oo 75~. (l.I 1 •
 32. I~ ' (;J7, 97 4.'>4,351.'13 716,000.00 1l.40 I IM.8\ :1(\,781. 76 29,000.00 r" ~O
 

l,no.23 (S2;314.91 130, .'i00. 00 2,131.00 .
 

00, 47 1 

4,&H.81 _ 44,lf1l.oo 

100,500.00 

1st New l"',.,._ 7,H2. .'>4 I, 83.~:H ",181.01 10,213.02 5th New J<'T'~Y .. ."'~ :10,737.20 :tl,7U.84 

'.,' .. ··.·······~,'.·~o·l: ~" '0 .... 2,002.13 

127. W 

l75\l 

314. <ll 

Fl. 51 

522.12 

591. 6S 758.77 

0, 00& 83 115. OJ 1,3m,0,~

7~2. \3 moo 

lot. 17 ;(23.34 

106.00 

298, 34 

~.~

479,00 

38667 

12.~, S4 

1. 074. 18 

1,00;.68 

163. 7J 

3,ml. 7:; 

862.11 

:::I 

.. 82,:;8;J.42 

·······i,.ooo .. ·····1 ..oo· 

)1;000. OS (',f.f,.~7

4,100.69 

5,333.35 

3,416, !l9 

23,745.92 

5. Jii:J,]5 

9, ,'00. (13 

1.916.6& 

1,100.68 

l,qlO.1}ll 

7:>J.00 

6,083. 3~

6,1)8:1,36 I 

4, 1)!!3. 36 

006.57 

8,6M.n 

4,415.119 

3,00:1. 0:: 

3,583.3l 

2,5&1. a5 

375,S72.8O 

·······:i;i:Oi:15·1 ~,R.SO. '17 H,OOlm I. .. ···:i;i'78. 03 ·ii.J;i9i:io· ....... ···ii,":·18 89,989.23 2M, f«I_OO 

83, 0'l4. 07 U,\ r,rrl. 26 50I,(l))_00 <I{;,OOI.27 "" 30.00 

2, 4201, 12 t" 2'18. ,;9 152,00ft co 13,178.11 

1.004.92 7';' 73,5. (IS 74,1):}J.00 S.21 

.'i,OIG.71 3,\ 119.!'ll 15."1, rM. 00 4:, Iii 24, 47~.li-'J

3 36\ :].5 898,3:>-1, >r--I 6B,ynllO] 138. i6 . ­ --. ...... '2~J: 1" 152, 7\~, 42 OO,f«I.OO 

1,79.5.91 229,67('.31 111,000.00 71, 71-S. '"'' &I 5.40 1,\I6O.~7 511,alRHl ,,~, .'>00. 00 5, 1.,8. 40 

1,7."".81 OW~, 944. 72 102,00ft 00 ........ ..... 1,~.m 3, OW, 685. 99 1,4g5,001. 01 1 7,~1\, :JJ 21,00 

1,441. 81 3811, 97il. (j; 2W,500.m .. 1,190.25 2,761\ 70 266,348. n 1.')),000.00 ........... .ioo":iS 4, 52& 5ll 463, 383. 52 267, lffl. 00 ~~,363. 44 

321. 9i 556 934 61 .',7,.:-)).00 S, 3M. 26 2, 1r.J. IB n, 099. 711 57: .17i fi.1 29(, ,'JOO, 00 39,'>21. 39 

mM ::..,,811.08 ]1)'),1<10.00 

1,411. 71 '>20, .'>41, 31 3-!t'l,500.00 W. ~o

233.3<1 130,72& 87 74,500. fill 5. l5 

2,;!llO.ro [>AA,390.2O 4O'-J, f«I, ro 00.40 

1,875.25 300,414. 5ll Z-lG,OCO- 00 616.64 ~S3

I, 17'J. 2(1 2."Jl, 3.13. 5fl 170, o::n 00 22. 40 

3fl2. IXl 21g, U~, ~~ I~,!<XI.OO 3"17.60 

m.~ 17,roJ.0l 25,(0). 00 Ili. 15 

2,(lOO.U 47Z,S:?J.52 33'1,W'J.00 192. .w 

2,112.75 321],040. M 207,(l()(l00 689. 9~

1,12-1.2(1 39'],532.10 :m,00l-00 142.20 

4,:lH.63 924,271.12 050,00:1_ 00 

i\(lJ.49 2"\. ;34. 00 l~~,::m. fIOJ 

32B,3:lL43 ~8,3\l'l,I3J.lO 17,1143,875,00 2,(}\~130_00 I I, 1M, 173. Zl 1r.,~A()

"'ow Mexico..•.............•
 

'stN.wYork . 2.J NewYnrk _ 

14th Now York . 11'tNewYo'k . 'l8thNowYork . Nerth (;.rollna . North IJ~kota .. 1st Ohio . l()th Ohio . lith Ohio . 

ISthOhio . Oklahoma . 

\;"

,. ?Je~~~,;,s;,iva;'i,l: : 

l2ih Pelln'yl~ania. Ii"	 23d P(lllney1~anio .. RhodO Island .. ,.. 60nlh Carollnn... 

60Mh Dakota.. TOnneiSOO. 

IstT""I'S, . 2d Te:ms 

utah.......•... 

Vermont. 

~~~tit;;n__ .. We,t V"ginia. Wisconsin .. 

WyoJ:lling•.•.•••••.•••. 

ToW....• _ 

__ . 

. 

F 
__ 

T4BLl< 8Z-TAXEB ASS.P:~SED U1\nEH. TI{J: NATIONAL PROHIllrrroN ACT ANn TIlE INTERNAL.REVENUE J>A WI! RELATING TO DIIiTILL.P:D SPIRITS,
 

WINEs, FEllMI:NTEn LIQUORS, ETC., AND UNOER TIlE HARRISON NAII.COTIC LAW, YEAH ENDED JU101I: 30, 1921, ETC.-Continued.
 

· 1>liItrlcts. 

. 

AlabelW\ •. ...... ........ .. A"zona. 

ArkaD5"".~:::::::::·. ...... 1st California •..... ... 

Connectimt. ...... ..... .. Delaware..... ...... .......
 florida ...•..... 

ifu",w.. ........... ..... ...
 1doJlo••• , ..••.. .........
 1St IIllnoi'..... .........
 8th IlliIIola ........... ... ....
 lndirr.na ...•....... .... ......
 I"",... .. RsnSM~:::::::::::: ... ... '

' .. ......... i5"ri~\~~!: ..::::::·. .. - - -..... Maine............ .......
 Mary-Iam\ ........... .........
 l.l1lSSnc1JJ~tt' ...... ..........
 1st Michigo.n.•...... .......
 4th Michigan....... .. _- ......
 Minnesota ..•. .... ..........
 Yi<sIs,ipp; . ...... ......... I!t ~llssrrun...... ... .... 6th Missollrl. .... ....... .... Montana........... ....... . Ncbraslt. ..... ..... .. 'Nevoon ..::::::.. ........ New Hnn>p.hire .... ... " .... 1l!t New Jersey .. -. •. '.'.. 6thNowJeroey.... ..........
 ·

NlIwM"xloo... ........ .....
 ...... , "t~ewYork.. ....- _.... ····ifl,337.31 ... 22;0.;,G:if,

, 

"

N.wYork. .. - ...... ~,;, 1&8. 93 ,2, 2!l~. 50 ,~thNe,,"York ... .. .... 5.81t.:W ~,O1~.OO

lst N.", York. .. .. 74.56 .. th NOw York. .... ... ...... 81 ":l74;i;9:i;i5' ,032.76 " NorthClll"ol1na. . -.... .. ..... ......... '­... .... -...
 North 001.-:ota. .... ..... ... - ... ... ..... ... ,"t Ohio.. ...... ';'if,l' .... ..... -.. ··.;8.00 10th Ohio... .... ............. ~71, 30
 11th Ohio_ ...... ............. .... ............. -.... .....
 18th Obio ...... ......... .
 ],122. &l .. .... ···-i-i..oo· OldaMIOO. .... ... ........ .... .. O"'l"::on --·i:OOi.:f-(,·
 ........ ..... ....
 1st Penn8ylVllni•.. 111.3-1 ":iY.i~oo 12U, Fel~l>rl vuniu. .... ..... ... U,U1.1JU 2M l'onr.sy vani~_. _.- ....... ....·..s:i56.. M .... nhO<le['lI~o<l...... 15,320.12 1,I<i1.oo
 8lJ1Jth Clll"olill~ .. ....
 ........ ....
 .... ..........
 8oull> D~kota ... .... .... '---. .... .. _-.­

"r.nnossoe....... ......... . . ....
 .... ...
 48.00 2dTuM..... 1st 'f~:<"'...... ...... ...... . -.... ... '3;:;'&' ... .... .... ... .... Utah ............
 141.00 ''' ... ". -- .... Vermont........ ..........
 .... .. .... ..... VlrglUlB..... ............
 .... .. .. ..... .. WaShln]llon. .. .... ..... ........ .....
 Wort Vi'thUa. .. ...... _... . ... Wisron,i.n. .. ........ ..
 "i40:i'l" -Zli;~73. 00 Wyoto.;nS .. .... ....- - - . . .,. . ...... 

Tol~. .. .. :il55,[(12.&'1 I T;n,005.f;9 

Lkqums_Conlinuoo. Narml;c,. 

,lll..,.,UnnN)u< Mi"'BU;ll'~"'jS

Wines.' COU""I.iOll' Gr.nd totsl Floor tnxes ""lloctb". (penal~io.l. (liquo.. nnd. Fcrmelltl'd (peuslUell, liq"'"r&, (revenue mler""I., Totol Tol.al ' nal'co~I",,). Bnd. c",.<!.i.l. li'luors. Speclallaxo" mter",I., liquor. e<"ts of 1017 llal'C<ltics. ,aB oJ""",,,,} .."d IQl~}. offcrs '" olTers cn oomp""miW, OOml>TlllllIS~, .Ii""', elc.) . Ilne,.otc.)• 

. I .. ...... ....... .....
 .. ... ...........
 UJ,r1i7.!J(J $1,400,~30.00 $1,010.02 $1,3'13. '!9 12, 39:l ~l $1,<tTJ,3Zl.31 ........ .........
 .. ..... . .... .. .........
 2,W.~.OO Ifl.'l, ISO. 23 1l9~.14 1,060.11 I,Q~.~ ljl'>,ln.m .... 11,611'.•1 720,071113 I 125.lg 1,400.08 72),608. 00 ' -i3H;52.i."i5· .....ii2:005:50 . S:i~:?i.li"OO· 20, all:!. 01 1,tOB,2m.OO IWJ.~O 8, 1M. ~o ~fitU~ 1,507,=.76 ~5,423. W 1,3G3.50 7,087.21 I), ll. (),j 4--10,808.42 5l.U2 I, 71JJ. 58 2,:lOJ.70 4;13,112.12 .. .. 19.~10. 7. S5S, ~73- W 200-~8

GlhCallr"'uhI.•.....
 · ..
 Colorado
 ...
 ... '
 ... ..... 'Ii:00
 • 8':1·69 L.CIll4. liT W,908.oo 1:',052.50 ··~;~i~ .. 29· 37;:l&J. l'<l 71',3,015.40 .11,1.27 0.;7. 92 1;301. W ,~~. 3\7.') 7)0. 72 1..... ..... .. ... 122.22 377_ 2S 22,428. 13 n.oo )0.13 51.13 2'J;, 485. 26

Ooorgia_ ... 2,13 ..... .......... ... .............
 13, nl. ~7 029,197.70 505.00 2,8liZ.47 3,42&-13 ll3'2,n25. 89 ....... ....... .. .. .... ... ..... .. .... .... .. .. ...... ..........
 80, ~lr.. OS 2, [,48,831.1'(1 1,00.00 7,3ro.OO 8,<112.60 2,5.'J7,2~l40 ... .......... .....
 ..... .... ....... .. ...
 1,121, en r.,11,17~05 :l-L02 6':().O5 00i.07 ~1.!I(1). n ..... ... 1'(~.15 202,489. 7~ lD~."~ 1,1[1.61 1,367.13 2«l, !WI. 91 .\'ii6:00. ·~i;4iil..67' ·····i:hOO2..oo· 201, If.,. 43 5, :>t2, 995. olIi 2,0-17.11 11,20& 07 13,aI5.1~ 5,3.16,310.66 1,107.&1 ~.M 19.600,06 18,2'2\1. 00 1,403, 739. 48 ",".00 2,6\19.63 2,005.&9 1,100,045.17 .~'l9.34 36.00 6,397.69 1~,l)(Il. 00 1,070,600. 73 ,

I 1,130.75 2,0~. 'l5 :1,1&.1.00 1,1JJ3,7>:l.13 ...... .. ..... . . ...... .. .... .. .. 8.:16, •2'J ll-l.7,4l'>'l.06 721.22 1~.20 SH.O &18. M2. 48 .... ... __ ....... ­ .. .. .. n,.oo 1l2,602.W, 3ll.05 710. ~6 1,021. "I I13.118J. :A; ..... .. "ioo:48­ ."5;7ii:-;-i.' 9:;1,200.57 W. 759. 21 2. 521. 327. 26 347.11 .~, 5.-1<\. 10 5,896.21 2,5;:7,213.t7 1,28'!.00 n2,lS'JI.7U 4, U1. 32 8W,612. 22 '74.2\1 7('9.87 1,2H.16 "17,016.38 .. ....."ii.:;m' .. ...........
 .. 1,239.12 199, 2-13. &i 193.1JJ 771.14 (KJ..l.2l 3XI, 2JJ8. 00 ii;ii'~:8i' H,04fUJ-t &'J.;' ,32. :J3 3, 29,t. 5.1 2'2, 2'J7. 41 25, (...2. 0-1 ~\l,~2-I.:17 6ti 28 ·i~·54i·i,i) 1"1.!!09. 10 12, lt5. M \, 2t1, 771.33 1'rl.8. 73 3,1iU7.71 '1,736.4-1 1,m,1J/11.iJ ..00 

M.<> .. ... ..... ...­ GS5. 20 8-1, 198. S2 1,410,927.M 1,004..04­ 6,45.'>.20 8,U9.~ 1,119,077.39 ...... ..... "-M 1,395,28 501,m.29 319.01 3,2BS.OO J,IlO4.O'l 505,.571'>. :J(l 7L72 .. ... ... ..-­ 1-;,907.54 M.(Il>f,.5g 2, 2m<,617. ~52_t9 700.00 1.1.'>2. tG 2,1oo,nQ41 ... .. .. i;iil'i."2s ,.~ l',J2Ol.-<8 1lfiJ,'iOJ. ~~ wo. ,),I 4,391.00 5.327.0-1 "..,,\780.'1:1 iii:00:i..:,0' 12.902.16 4, 7~. B9 11i9,206. (l') ~\l5. ,,2 73, iB. \)1 74,114. .'.>:1 0:153 -20 62 7.94 .. ... 1)'1,820.30 l,lI'11.04 7ll1,175.0~ 200.'10 25, 8lJ. 24 2O,100.~ 111;20[;:112 '.00 "'iOO'-~4 4,310.51 <t. Q:n. 31 671,058. O'T 'J46. ')2 2,2Ul38 ~,56--1.10 6701,223,37 ........
 'j2i:~X .... .... .. >COO ZI, .~o~ 00 761, 173.!J,~ 7o-l. :2 2, 'i71 \l3 3, Iso. o~ )('l, 45:l. 13 ...... ... I J.':l'H.ro 1\I,"1~.m 7S,~'~. 2~ 20. 00 1,~oJ!.<l2 79,I\riJ,~O '~M .. ...... ...... ~W.45 W.Sl 32:J, 425. ro 3.1.1.38 l'm:~ I 056.80 170.00 }Zl, 9429~

1,~U;. 29 .... ..ii;iii:51) 3,SlO. m 1, I'm. 00 75, m5.~1 4~5. i8 ~!.m ;8.,j. (~\ 10, 1~1. % 41,369.63 26,719.79 247,333.35 <m.oo 2,009.55 3,370.01 ~'iO, 700.00 

U15,33 lal, 797. 10 38. 01 '5i;029:9~'

29,ZlG,43 

S.SH.l:'\I 

12,302.04 

04,61.1.79 

1~,7-l--l.M

0J;j,81;~.9!

~:~:~

1.'.l2,63 

.. 4(""0~

1,011.59 

4,((.2.£2

72.60 

2:'i~~6i1'

II, 00:i.97 

1,212. 10 10,810.1;3 

50,711.11 

4, 109. r..;'Q'!!l.~O

1,039.07 

_.... 

.... ' .. ···i75.'2A 

\A\ll'> ,,1, ,17 

9.73 3,~.!!'.!

r,,~go. 54 1,"'1~.13

...... ~"';'i'

0,012.1" 

4,300.38 

.>'1,0:.0. 29 ~.OO

58,604. T7 

12,-H8.70 

3,002.110 

!l4,860.4l1 

l;,432.07 

9,~\!\.49

25_,159.81 

2<8,200.00 

141,838.99 

1,304.42 

21,75.'i.\12 

3.73 23, 12~. 19 

3'~:n

n, flOO.1Jl 

2,508.w.! 

35,744.31 

9, 71i& 3\1 

7,IGO.14 

l\.i\'j1.ll(\ 

~,~21.3~

158, Fli7. M 1'f.l2,m.l1 

1,1iffi,40~.G" ?'l 7."11. 9~

452: 4,!,,!.()"j 

803,Wl.2'i 

347, 081!. 5,· 

4.700.6(J9.61 

661,l:lJ 91 4.'.<,216.0:] 

1.141.421.).0 915.451.!iC 

028.:JIJj.lIl 

152,Gl11.67 

1l'l'1, '.s;. O(j 

2OO,2n 45 

1, CC9, 726. 12 tW;. \lOG. 21 

4l\2,W>;'5! 

\;l~:~~~ 8,;,;, -IIJl. 5!:l 

551,IJU.!ll. 

713, ~17.34

t,!Z>.15lo.7~

02:', n~.07

19~j,0

780. "'~53 115,114 

2i0,45 

1, 3111 75 

384058 

384,66 

202. fll 

78, 2, f>41. 07 Ill. ,',I) 

1,I~L87

lI7 !IS 

174 ~a

14507 

895, ~2

4&~, (i5 

4:<1,"7 

1'1Z00 

151.32 

1,004.21 

<m~

\1(\8.90

,&16.79 

9" :l."l 

~,007. 570. 731 I, 1l92,2(\(). 27 55,GOO,I7:l.!l9 31.fl;l.j.33 '1 

I::'I7.U2 

116.1;1 

Z'j.21 

270·00 

2,M.'3 

210·00 10,101.52 

- ... ·····:i-ii."if,· 

16·W 

"'.00 

2S8.76 3,(l}9.25 

97 1 ~, 375.01 1,4<;(1.m 

2,on.40 "".~

1,1}Q.OO 

~,IlIO. 00 

.~

2,101.01 

9,471,49 

1,00';].25 

1,505.75 

6-)5.87 

2,218. 92 

7,1l3O.89 

3. n5. 20 

I,?U: t~

2fl2, 115. 55 

11~. (j;1 

2~9. 24 81:>-(1<1 

r~'tl. 98 

~,m.l3

~Zl.07'

11, 7l~.05

liD. 81 

f,91. ~1

1,395.2.> 

63~. 58 673.42
 

3,2';1.81
 

r~K.3.98

~,~U~

~, 2013. 27
 1, ll77. 88
 2, 2t~, 3(1
 

}40.\12 

~,00l. 43 

9.9~7.114

1,421.92 

I, 7Ql.u5 

757, 19 

3, 2,3.14 

8,010.27 

4,>N\.1O I 

"l-. \/78. 25 ;,>!Ol.12 , 

~OO, 471. AA ' 

Lll,~T~.W

615,103.20 

9n,001.99 

n5,21~.604.

h\I,H~,.fA

092,811.18 

1.5%,174, OS 251,875. S2 

45.1,On 21 

St>'J,~N.54

347,720.11 

4, 704, 3'13.09 

004,395. 72 452,010.0l 

1 H.5,tl\' 20 916,:'l-W. 7~

WI. 551. 18 154,608.55 

931,4')7.80 

200, J~ 3'1 

l,(l.12, 729. (,5 

665,863.25 

464,422. 43 350. 274. l~

46, 5(-06. Il5 

8:i8,(\74.09 

5M!, U5, 11 

118,11\4-1 

l, ~2l), 3~2- ')\I 

~25, 311(\. 19 

55,!lOO, 1\45. 87 
c. 1::  ;;;:; ...·!OS C"~~~~~~ ~7Eg:i 888:Sal88 ;t..... 

h 

z

,-, 

~.~ Ii" • 0'

?-s. 

!l'" :3.i?,2.z 

[~-~~~~ . 0 1:1.'" 

,"'!l~

lNH~

P-3.2.[

"g ,I 

I 

-


[~~,W ~. !3 

g-,"~

8.~~

.'" " '" ~§ §,. r .'" 

-] 

[j 

::COl

'" " 

" 

'iI 

" 

0 

~.~

~~

•• 

,<o,t:O.O' 

., .0> : 

.' ,""."; ,";-.~' , . . ,"" .~,

§§'." ,,'§" -'~~""§<§Ii-' ~"f·q~"l8"l~g .. !"P';;~. S. po; ~~: . ~!=l. :'~: ;";",''''. P' .. 

88;;J=~8888~: 'i'i:8;;888:£~8;;J~: ~888::::3ag3

" ." " .~."'-'"'.'" .0>.'" . 1'"_0' ." .. ~~~§~,...,'

~~~~~~~~~~~ ~ilp•.. 15i3; iii~~;J~~ft: 88t:>~2l0l88t;:88

.If:"" 

• ~;-.-'1'","'1'"

~~~~~!i~~~~~

t::ssl::1it8888i. 

" 

~;P? o· • C •

Ei:<l~ .... "I.... 1:"" 

,'"	 0 E:: "I >-3" ~o o::i 

ZZ:;!t:j 

:.>c-~

.""::j <j" 

:>I»:: 

~~~~ · " 

­ ~~~.~

~:<,'"C!;l -"1.:<> '" ~~:;j

z _" tlzll:IE:: 

S~~Z

qoiO>

zR"'~ "''''Hto<"

;l .... OIl:;d::E 

~Z ",'1 >",Il:""

"'""> .... "":;; 

"' ... -'" ozo ... 0, Z '" 

i'Q.""", 

.., ';;: .... > ,~- <::­ • ZoO ~> ,~ -.I 

","'Il:o 

~>~(1 ""10 l'l"'", ... '< - ... 

'" ~:::l'" '" tl"'" '" 

go .... > ,":<I 

<:1 ~:'il '" ~Qll:Io

'" M.., ~" (1::0 0 0 ....... " '" Z Z 

~" " """, 0'" "" ~:<I :-[;;;:5:< 

• > -< :ti (J) ... 

o~ S 00"'''' 

~ll:I."""

to: Z to" ­ !i 0 ;;: <:I 

Otll",t<" 

Z ... '" > > • !:lQZ..,

",,,,1;':<> 

"I", '"CO ~I>':",,",

"	 '"Z '" <i!olt;~ '_">il', til 

"

•


" 

" 

• 


 

<"
 

" •

e 

--------:- c:'"' 

• 

" •c0

, 

0 

0 -

00 

" 

:0 

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• 

0 

" "•

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C 

--> 

on 

-- .._-.. 
TABU: 85.-EJlPE1'i'IlES OP TIlE Jl(TER~Al,..R'I':nl'.~UE SERnCE, Fl~GAI, YEAR r:~Ilf;ll JUNE 30, 1921. 

A. DlSDURSEMENTiI DY COLLECTORS OF INTERNAL UEVENUE. 

Approprl&llIIn. Aall1r1... ,..,01 n~n_ olroOedon of Jnl(ltJ\lllll1~~nu~. f',onll<".llng tile "'aT revenu •. 

TlJI.al. 

DistrJeIl. 

Bah"l", of 

"01l«.(or" 

dO~1(le3,

rl", ',0\0. 

Trovel ~x

penses 01 

""U«.""., 

doputies, ~t(,.

S8larlC'!! of Trev.l ex· Aollum. 

~"utcr.,

pen.e., of ~lll•. ond 

.torr.•'11"" .fg;:.t~~ ,nl.,.lla· 

ers, .'.e. Ot'!l,otc. noN". 

Sala'J", or dcpul r col. 

]l'('1<>1<, 

clerk.<, elf. 

TTA.."I 

<ttpllD""'. Rent Te]oJ,hnno 

~.rvl.o.

Supplies "., eqnlpment. 

ML..eU.... noo"-'. 

Alabama .. , .. ...... ..... Amon•...• ,•.. .. Arkani'll5 ........... .. 1st CalifornIa........ .... Gtb California ....... Colorado ...... ...... .... Conn""UCUI ...••••••. De\a..are ....... ......... Florida ... ..... ... Gtorgla... ...... HswaU•... .. ... .. IdahO...... ...... ..... 1st IlUnoL'. .... ......... 8th Illinoa....... 

Indiana......... ....... Iowa....••........ ....... Iran.a'........•.• ..... Kontuelty..•...... ....... Loul'lano ...............•• MaiM..•••••..•••••••••••. Maryland .•....... 

MA.....ehllsotta.....•••..••• l<t Mlohlf.an ..•........... 4th Mleh gall............•. 

MirIMsotm .....•••••...... 

Mls'ls'lppi. •.............. l<t MlssaurJ. .............. Gth Ml,.aurl. ...........•. 

MontAns ....•••••.'........ N~br~,kt. ..... ........... NllO'ado .. : .....•••........ N.wlbmpslllre...... ... l<:t NEroi' JIlney .........•.. Sth Naw JOfSllY ••••••••••• 

Now M6loo..•........... l.tNO'IO'yorlt....... ..... 

UI,'I~:U13

17,013.110 

~8,317, 18 

M,Sn ;u 

27,ir..'G ~I

23,~.oo

~1,4,'tUI1

23,714. T'2 

21, 6JI.;1.-l 

51,3/12. III 13,411, 67 

~,400. 3-1 'ZI~, 161. ~7

67,5-16. ~9

ll2; 983. 17 IW,610.33 

:17,081. OJ 

66,749. VI 35, H8.111 

39,375.5Ii 

167, 61S.!Ill 1l8,MO.lIIl 

65,965.68 

19, 1"7. ~2

60,838.60 

82,785. 2S 

48,876.8T 

"5, 990. 07 . 28,M5. 1.1 

27, 3l,l.1. 5-1 

25, SOT.lI2 

18,058. 75 

23,1\&1. M 100,0311.07 

3311111.62 

96.737.+1 

1:1,005.65 

I,OO~. 84 

3,2CI5.1I8 

3,44J.44 

1,"95.48 

2, T97. "S 2,(.11.69 

102.49 5,il4J.41 

16,599. 8'J ~ro

001.41 

2,4:JJ.71 

8,307.9lI 

~,7t2. B:l 13,016,1..11 

10, \167. 90 6,518-110 

4,325.58 

5,280.54 

4,.142.40 

6,287.(.1 

4,160. toO 

3,312.00 

7,1)59. 116 

10,[131.49 

3,264.. OJ 

2,891.53 

7,67".10 

6,473.'ZI 

4,010.42 

.'Illl. 10 1,701.68 

U,1'».lI1 

2,617.37 

6,01:l.~1

~I, 2\13. 40 ............ ....1.~.~~

............ ............ l. 3~

..... ...... ··i5:i6i"ai 371. ~I)

SO, 543. 86 ..... ·i.j..ijil· 4,8lI2.03 lI1l5.29 ............ ..... ·fiO· 200.15

..,,'" 039. :l.3 

............ ............ ... ... ........ ..... ...... ·300"23" ............ .......... 4,MI.~9

-­ ........ ... ........ ..... ·W.. ii1· ..... 

~.f.'l4. :n "'~:ni"oii· I.JSll.93 21,1lH. IV 0." 1.018.lJ-l :n, 914.16 2.21 • 2.00 

.. ....... ~l.95

.......... · . .i.;i.iIiJ".<.o . •. w 237. 1'5S.:;O I 711.\lG 

32,(){!\I.03 .... ..... IIV,.86 

... ,. ii.il:iil· 30.00 .'>I. i'W. 71 I, ~~1. 92 1~,rol.43 1.21 1~,,21l1.~

1.1lO7.10 lb.73 ,1rdlO 

100.00 ..... ...... ... ~b.' 7~' ...... ... ..... .... ..... ."iil'l· 3~," 13 

2"S:I1.1~ .......... 1,311. 40 ......... .. ll3.75 ......... ........... .. MO. ~6

......... .......... 13. IS ..... ...... ... ..... .. ... .......

--·2;009"20· ....... .... IR.50 

.."i;ici:O:i. 0.08 2,U6.80 1"-1. 2:l .... 2,&13.·36· ..... ...... '.ro 1.40 300.42 

. 

160,745.11 

28,322.00 

H,07B.35 

231J, 0!l3. 92 10,5.'>3.45 

119,016.28 

136,454.22 

8, 13S. 86 83,912. 41 

T7,364.2S 

31,403.1>4 

48,137.03 

4-11,200.99 

190,200.25 

17~, 723. 38 

11l5,toGI.6S 

131,920.41 

137,383.80 

OS, 010. 80 Sl, 52\. 33 100,81(;.67 

toll, 737. 26 171i, sm. 95 

r>5,676.11 

If,o, "75. 50 

43,090. 22 \i~, .i.'JO. 6 I r>5. K<;.!H 

5S,ir..l. T~

1:t--I,!llJ..::J 

72:29iI.. iI6· 

80,692.95 

191,1'.31.2.,; 

7,352.15 

208,472. 00 

.. 

·18,0:1:1. t5 

b,4.l7.(}l 

19,2JlP.f5 

lS,400.37 

15,468.~1

18,9U.43 

15,002. &l 

1,407.99 

1',360.17 

12,618.19 

5,521.65 

1l,'ZIl.15 

26,325. 26 

211,802. 57 23,4'>3.35 

40,262. 'ZI 3.5,519.16 

Z1,4'l5. MI 1O,MS.23 

8,272. gg 

13,879.94 

16,712.33 

10,807.77 

9,9.11. liS 

33,B90. G:I 

7, 70~. 40 

18. ~311. 47 1l,439.70 

16,(>-12. A7 

IT,501.21 

............ 

f'.2T0.75 

9.75.'>. m :II,).7ro.3:i 

6,103.73 

7,300.76 

.···iiioi.. oo· 

S,IOJ.44 ....... .. ..... ...... .. ....... 

8,140.00 ........... 

·····7·iO..ilS" 

0,216. 2S 

4,320. 00 0,780.00 

14,IiOO.OO 

1,740.00 

2,139.03 

IO,COO.OO 103.30 

.......... 

... ··330"00· 

28,00II.02 

2,025.00 

......... 

... ... 2. 7\kJ, (j() 

120.00 

...... J;674.00 

. ........ ~.600. 00 210.00 

1,0.'iO.00 

14, 4()'l. 00 

2,mOO 

1,212.42 

SI80. 10 

WI.30 

G~.71i

107.12 

1,M!l.65 

&'0.>.75 

~M

2-U I~

445. J5 

~97.'ZI

:171.75 

191.20 

4,:"'<:'lt 

1,840.53 

1,432.51 

150. 10 

m.S5 

J,I07.05 

SM. 10 1S9. fO 1,f\.l\.20 

1,0l7.31 

1 355 10 'm:34 

1,61,6. IS 

~93.S3 ~.'"

3·19.11-1 

307. IS .119.16 

,,~

:276.38 

312, 70 

1,601.99 

101.3-1 1,186.lIS 

~." =M 

2,218. "".~80 

2,.'iI':!,59 

17& 5ll I,MoI. gg 

~2. !lO 

'.I.'i 

2, 19S. 01 

'U1:.1,f,5 

S,Ir.~.61

311. f,(i 

2,191.t9 

2,s:J.l, bll 

2,551. S7 2,600.13 

24.71i 

739. lIS 

2,080.80 

4,791.29 

354.87 ~''''

72.M 

265.73 

418.38 

!ft. 76 

""" 173.71 

250.14 

t9."i.22 1,007.52 

6,192. S3 I,H9.31 

3,33:2.00 

l432.611 

"'.00 

200. 8t 1,016.65 

l,mOl 

267.8G 

3, '148. Z2 W.W 

096. '5 • 400.80 

1·11.66 

312,'3 

2 014.73 

2;001.76 859.42 

2,113..10 

519.3t 

1,4lJ8. 21 

932. 46 ,.." 10,«3.80 

3,970.08 

1,303.67 260. 1,9 

808- 33' 086.22 

1,130. (\ 

~"~ 1i5:L 78 

=ro 

2Ii9. 4" 255.58 

m.~

4,003.62 

~.M

2, ll'i3. 33 

100,011.61 

.14,140. :lG I'J,~, rm. 03 

:.s1, 3l9. S3 198, ll(ig. 'ZI 

1%,IHI.M 

222,13.52. T7 33,161. ;0 

J31,!l5Q.41 

1110, &52, 00 

58,~.0l'i

70,4'22-.11 

frO,2--I9.63 

337,056.18 

2901,77".61 

317, 004l. t6 229,I&5.2l 

4~1, 107. 91 11'3, 1144.1J.8 11);0, l:.S5. IJoIo 

361,130.11 

010, ,m. 13 

2l;H, ;,'fll. lib 

8':1, On. J8 264.,422. 'ir1 06,21(~ll3

221, 1St. 1> 

128,410.07 

1l7, S~. 40 

1!lJ, 'ZI7. 10 36,621',. 07 

lIS, 485. 21! 

121, 1l~1. 01 

360,6119. a:l 54, IT7.:l'l 320,229.78 

10,0011.37 3U.M 9,00'1.10 

HthNewYork ..... ... 2d Now yllrlt ....... .....
 .11,168. PI 1.1,126.97 5,81l.82 

2l.!!tN.wYnrk .... :IS, 226. 1;/ 4,039. RO 6,902.40 

28th New york ........... 50,016.80 3, lO2. B3 1,400.00 

North Corolina........... _ s.~, 0.111. &'i 20,510. :16 _.....­

North DBkota..•.........• 62,849.M 18, 5S3. 52 ....... ..... "·fiio·
 ro,(IOO.W 2, no. 56 10,028. PI
 

I(ltll Ohio ........ .....
 1st Ohio••••...... .... 2~,077.56 2,673.64 ........ ... ........
 IIIh Ohio ......... .. ..
 22,388. 4.'i 3, 1M. 60 ............
 1,101.66 1,128. W
 

Olt1llhQllIll
 

18th OhJQ......... .....
 61,117.60 

21,310.16 4,Q.'iO.19 ............ ... ........
 .. ... 3-1,123.7[, 2,0.;7.10 281. S2 5,131. [,7 22,997.70
 

Inb Pe<U1.~IYll"l$ ......
 ~'l:::;uylu~la ...... ro, 9!l1. 60

3,081.00 1,5Tg. ~o
 

2M Pennsy -vania ... ....
 29,115. 48 1,554.73 31,516.9S 

Rhode ,,"Imnd ..•.. .... tl::t~ 1,370. 93 -.·2:4i-i.- 36" .. ..... ... Boulb carotin•.... ....... 25, SI6. Sl) 2,462. 52 

South Daltol.ll..... n,1l58.~2 3, &57. 311 _..... ·
 T~lI_...... .......... 16,211.44 Zi7. 58
 .... ..... ......... ..
 ""t Tan. ................
 «,617. \lI'l ,OOS.19 .. · 3Il, 407. 62 10,849.96 .... ..... . .... ..... Ulah ......... ............ rn, i61. 21
 2dTIUL...........
 7,612.32 .......
 "~rmCIDt .................. IS, 9!'.'l. 25
 ~" ....... ..... ......
 Vlrglnla.............•.••••
 18,182.22 11,AAl. (I(I ~.OO

WMhinJf.j" .........•..•..
 44, lOR. 15 3,855.86 .
 Woot V gfnJa.. .......•...
 2, ~5'). r,()
 

Wiseon.m •.••••....••••••
 32,766. 50 10, 1M. 84 lO.IT3..W .~, 401. RI
 

Wyoming..... ........... 8 ,!\30. M
 6~ 822. 16 P, !i(\'."15 .......
 

Total. ..............
 3,128,953.09 353, ~III. n ~~.1I')-l.37

... ·~~:·~·I r.r,.21 

.. ... .......
 

.........
 ... ........
 

·····~3i:~·

103.21 

161.110 

..........
 

.......... 

..... ...... 

... ....... 

... ........
 ...........
 

..... ...... ... .......
 .. ..... ...... 

~1,{I72.HlI

1,1l·U.62 1.1'l, G.'JG. 71 ",776.110 1.1,230.1>5 1,1.'>.'lOO

2"l1.00 ID'I.::nl.18 42,8+1.35 I, GSO. 00 I,M1l.0I1

113.0.~ 111,003.00 11,816.06 6,1)82.00 Olll. 3~

191.~2 H7,6Cd.~1 11,32-1.07 ............
 1ffJ. !ill

I, l.'l-l. I7 9"1, :!.16. "7 15, 1llO. 71 R77.61

-.......... 2.10 ,,"00 ···i;;ioo"oo·
 308. ~o

1,100.51 9'1, ~\O. &:l 2,199.10 ............
 012,00

t07.10 69,005.37 11,613.62 ............
 Mit o.~

65,I'I('L0.1 5,921.60 410.09

2fI1. ~37. S9 12, 921i. 19 ···i;ooi"OO· 1,~1~.~1

.. In,149.16 3:l,5G2.49 ............
 "". ·i:~·1 8:1, 330. '!> (7,4:11.94 ............
 296,:L'.l. 2~ U.!i35.lI1l 16,67".60 2,,l&':. 12 "'00 

~1.M ro, :lSI. 9.\ 8,9".4.89 '00.00 roo. 3:1

313,453. MI 23, :lOT. 78 &<:(1.00 I, em. 11 ,.." ""~

~.~ M, 99lI. 39 1,400.41 41.00

.'Ill,937.01 15,455. f>O' 4.7(;1\.. 10 "".00 =" .. fo8,~SI.96 11,379.84 '3,fro.l)J 120.00

MU 

713.63 ro,S36.48 12,6&l.27 ....... ....
 ...00

100.13 122, 19-1 "5 26,55-4.13 II. Sf 79~. <t:!

1M, 175. II':l 32,519.91 l5.llOIl.00 5lII. 115 ... ' 

20!. 00' 4,i<.\1. IS .... ............
 ~lI6.OO

3O.71i 42, 1T7. 52 . ··8:7~"2. 56 O-I~ .•a .•.. ··00..·0'1· 31.50 ll\, 729. 62 1~,IJ3\.43 ""M ~.M 97,465.1lO 10,271. ro ..........
 rJI.',.1l2

102.00 W,30Cl CI5 15, l31. [,5 M,l. 70 .."i;&-i:i:.j.j. 212,107.32 33,203.110 1,n28. H• ·····iOii.. ii6· '3,27&M l,m3.21 4,.-00. ['() IM.Jr1

3.1,.'IM. "5 ~, llli, MO. 54 070, M,2. 27 20", alK &Il 1~,013.0l

2,200.3.\ nos 2,618.49 

1,2O'.l.00 

1'.11.00 

1,615.73 

127.H 

06.75 

m.~9

4,2Ii9.76' 

89T. S2 1,265. 13 6,5C'\1.39 

1,310.96 

~.lHo. 36 

1,3-11. II 1,001. 60 4~~,~9

I...... 25 I !l88. 84 

13:~ 72 

2:..G5 

M.26 

41'2. 19 1,8')1 Zl 

314.. 2lI ...1. :oS 43l.ln 

I 102, Iilfl. 0"1 

3.512.M 

1163.52 

'3M AA ~~

1, 18Il. 2!l 

271.53 

217.4fl 

~5&.68

"'~ 1'lli:~

3'~ru~ """ 

1,769. 20 

"'"~ """ 7t9.~T

m.M "'~

T25.16 

373- 16 

757.81 '""~ 693.92 

S12.11 

735.77 "".

TI,5\l1.17 

7t1l, Ta.l.l'll 

321i,+O!>.13

1Il.\ "10. FnJ 216, r,!,1.!11 

211.311. 1I 

81,110.',2 

162,MII.20 

llI,a:l1.67 

{17,622. 9S 

282,l..... W 

1~,N2. 79 ItO, 0-13. 91 453,001.19 

1:t<l,MI.2l 

413,211.23 

IOJ,llO-l.09 

1l2,G52. 75 1I1l,616.;1.-l 

152,039.1'/ 

2Of.1OO. ;1.-l 2l , OM. 30 70, 2113, ~~

11, lil.'>. to7 

216,7115. 311 1.'J9, ~1.()1

lOO,7SI.SS 

33.1,20&. n SO, \160.00 

13,07r,,4ll.89 
T.ABl-R 85.-EXPF.NSR8 {IF THE; I:>nIUl.NAL-Rv.v:&NUF. SEIl,VICE, FlSr.AL YEAn ENDED ;JUNE! 30, 1921-Continued. .... D. DI8DURllF.MllNTS BY TnE DIBRURf'.lNG CLERK OF THE TRr-AllDRY DEPART"MY.NTiJ IlY ~UPERVISIN<l .... GENTS. AND DJRC:CT SETTLEMENTS "" o • TRROUan OFFICE OF COMPTJV)LLER GENERAL,TJl.EAB RY DEPARTMENT DIVISION. 

I Tn Tdepbone I Supplie" I Sl"Uoutry I MlBCel. :F!~l~hl I Sel.um ,I ....1 For "'hat. &!arIes. ...~peIl8Cll. Rent. and ond (1,'''1 "".d Il.l,d telegraph. equiI'lIlllnt prlnllng. I"""""" .:rpreM, ",,10. 

-!---I~ ,

s......... on<\ eXpNl8<>' 01 col­
 'II, 7J9. M 11,719.&10 l><i.~", elc. 

i

·\eellts ond 1P.'lp&:>- 55, 715, ~58. 50 l.ll1,:l54.1S 19,7!!i.84 1~,m.51 S8, 1~1_1~ ••••••••••••• ", (122, 848.66 Collecling (he war ramune.... Wl'!l. Agtnta' clerks. ~,55l). 16 llurllllue~pcnsea _ 9,411,897.81 .............:iri;9oii:07' ;293;i,W:~i' .i i;o:iii,"t97:i;7' 1.~: i~.4G
 '$42;iii:28' :::::::::: 1I~:l,~~~ Co(~~~n~';8j'. war ",Y~nue g~"~C~pi';;.;,;,s::: 'i;~r:~~ 1;005:00' :: :::::::::::: :::::::::::: :::::::::::::: ·3li9."93· .........•.. ;:fj~:~

Enlor""mo"t of tho nar~Dli~ IAg.fit-' IIIld insf']c- 5:34.77 '28,643..'>3 ••••• n..... . . 30ii.Z3 . . ..•• •• .......•.. 29,482.93
 and natlanal prohibition lorS. 

BctIo Insroo(\e part). Bureau expeTl.9('s .. __ fi:l,ti33.95 ,'XL fl9 •••••• "••••• •. •••• •••••• fi.iJ\l.25 ••• : •••••••••• 5.15.50 2Oi.~7 ..•...... .....727.3(; Enforocment 01 U", '',,,"''OJ,ic jAge"W ond inspec- 4iJ,7"1.80 97,1A;5,?; _..........•...............•.
 IM,H7.07 

..,.<1 naLlnnal probilJil1on S;;g:k;l employees... 7J~_ 90 707.43 

""".(prohiblUolll=l). B!lI"ffiue"""""...... 51l,547.3~ 8,243 'J7 H,{}IO.OO 7,417.50 iii,9!ii:99 "'i,iI;\I:;,s:SS" g,~~~ 1"~;9~f55" ~~7.rOJ 9J:m:~

~~["'R~~~~lo"" 670,135 00 I" ....... 1-"c;;c;;-I~"''';-;;1 ',~', '00, ,,', Ieo",:", ':1" m,~.:.~· -.":."'~,'. :""I,,",',',~~,',:·.:
 TotaL...... lG,9:l1l,016 1'1 1,Gl5,O~1 GS 99,'399. .',1\ I tI,l96.4l 353,474.1;11 <u "" v '" " ,,. ~.;~ "'" "" u "" » ..,"" 

'T"",-,port3Lio~ fN1.~"~S w~'" u",d, whloh ron not he al'J'Onlonod bv d"CC,Cn"oC,"-.---~----C_~-----~-----~----~----'----~---- • IMluuoo l~tllil.urO, nOl ,730.71 mach/n"" "".1 stenell". !18II 92l.&J; arid books ",,<I. l~il<ll'l>tor~' supplies, II ,94I.jO ·Iucludf., 112J/Ol,con(Jl1gont lund. tmn.f"t1'o<l. \0 'l'""",ury fici""tr".ent under acl ~by 5, 1~20.

• ReWIl1<l.. unMr cll'l'.uler 99. 

• Tnin.portBti"n roq ll("~" ....,ro llOOd. which '.... nol 1>1\ apportlonod by deJ'll'lnlenl'. • IllCludeslumi~unl, IS,G81I.~8; mnchln.. and .10Ddl_, UIO,m.S5; hooks 8nd k>~or8tory "uppllo", III ,OO;.M. 

E. RECA]'I'l'U],ATlON. 

I 'l'~b1L

S8lar'r doduetioDs lor 

retirement 

'"nJ. 

All olher 

ml=IL",,,. 0"0. 

i1~,~';".;5 121,305. ,Q 'j.Is:l,lll8.j~

1, n~ 215. 84 352,071.97 2B,4S5,3.;a.~7

10,8\l2.W .............. 598.!r\I.J2 

HI,41!l. 00' '3Z.49J.dO d,aOO,5SI.:l.S ... .... 18.(ln~,~ 686.167.2~

Tell'phone SUPJllles~<l ocrv/oo. eqUipment. A pp,oprI81/ons. R<mt.

Salaries and oxP<'J1SO' or colloct<Jrs, ele. .. . . •.... . . .. $3, 151. 917. 46 $l16, Ol:l. 11 ,),ll()Cttllg lhe warrovenuo __ _ __ 2:'\, 65~,!l-l9. .18 2, U 7, 1'ftI. 82 

EnforoemEnt of the n8rcotic and n8tional prohibition acu (nar. 

roliepartl •................... ,.............................. ID2,2O':·1.2D 178,533.58 Enlorcement or the narcotic lllld naHon81 prohibiti01l 001.< (pro-­

hlbitionT'lUt)................................... ~,1I5.KI!l.I4 1,400,52'i.57 

&I8r10', offiee 01 com:niSldouor .•: ......•.....•.....- :: . ~.~'~."' '~~=:.:OO~I.~.c.~..~.c.,.,..,.,. GnUlU t<Jt8L _...•.... '13~.~.roI.47 4,408,00'2. M 

" 

GLA!MS APPROVED Fon l'AYMENT FnO~[ 'l'lllC RI'.FUt'DING APpnOp}tIAT}ONA. 

ApproprJaUon'. 

R.ILlnding laxe.in.:--J:Clly "olleoLe'1 (sec~. 3220 Mid 3~~, R. S., l\.'l amenJed by Ole ~"I. ol I'oh. ", 19) ••••...•. _••••••••,......•••••.•••••.••.•.•.••.•••••.•••. ...... ......... .... .. ...
 ..." nding Inl<'-ms]·re'ronDD <,,]lOCUM' (oct 01 .May 2" 1!(I8)..... ' .. ... ...... .... ..... ..
 

lU18ondprior i I 1919 Tola!. !i;<ill years. '''" '"-'I 

- 12,67.1, 8li2. 51 I S2a, 8.'iG, a57. \15 !7,~9fI,~:~ ",m,"" .. I,,","",m"" 6, i9fl. ro I 89,roo. dB 89,!IM.98 1~,611.59

.... 

.... 

00 
....

., 

o 

Por wh:r.t. Reut. Total. 

E. RF..c.l.I'ITUI.ATIO}l. 

deduotlon. for I Appro~rlaUon•. Solcrie•. !lcnt. T~lephona ISupplicsllJ\d All otheT ."." I 1'otnl. " ml'['l"JI:u,n­ rcUToment lund. . 'or,·r"". "'I"lpmcnt. 

""I. .. !lal:lrl~"lllId eXflll"'~' ur oollectors, .te....................•..... 8:1, 7.'H, 917. 40 L'I7~. 0\2. 11 ..... ' ..........•......................
 ColiooUs1~the WnT 'c,'cnue _ 2:1, I).\~, Q-t9. 5S 2,441,GOO. 8:.! '2,~~, 3M,0ll 185,691. (1.1 !119, '16. 41 F..nlol'Cl'mcnt ofthe nnTOOtle noli llotlonnl proi>Jhltion ncto (lIor­ J~.!l'c1'2.00 f:~~~~:~ioiihC oi.iWiicMdru.ii;';,;;1 prOhiilltlOl; llci,{p;'O: ~0'.l,2l'rI.29 \'8,53.'l. ~~ W.:l3 k' 00. 72 7&4. lIS . 

hlbIUOtlPllTt).......... . .. ~.1I~,83!l.14 l,-lOO,1i2. ~7 173,887.'" 2.I,'lO.50 fl!,[Ils.eg 4l1,41!l.j'O 1~1.~5l.i.tlO 8,300,581.25
 

8ftW'lel, ome.. of comml..ssl"""-,, . ••.. . :'"...... ,,~~~,'~'='=OO~-f'c'"~"~'=',",'=':",'f"'='.:'~~'='=.:~,"".,'" .",',',',',':~:'=''".,'f'-'-":'c.~·,""""",",';'f--;;',"C=;c=~;CG~";;;""',""c,' Gl'IIDdl.OtaI.... . ,,~,~,'2001.t7 4,'08,672.OS "" , I 49J,205.61II,~\fNl.69 nt,oo;;.2>j40,2OJ,7lll.'( 

'lncllld"'dodu<'llOft!llrom Dal'OOtlcpan. • " 

CLAIMS APPHOVBIl paR I'AYMEN"T YRO~l Tn" I1F.PUNDING .l.PPROPRIATIO:-Il, 

Al'prol'TlaU"n.'. 

~~"-,'-' --1---'-""--')1---'-~-'--I--'-"'-"~'­ S'l~, 65Il, 3.\7. lJ,~

Z13.30 I 6,400. (iJ I a9, 000. M I 89, &'>4. 98 \6.:i,8IS.59 !7,4ro,1~.t15 '7.\I2.5,4Io.n 'lO,5tlO:roJ.~~1 '2,673,852.81 

....

.,


.... 
,

	 ,

, 

C 

, , 182 REPORT- OF COMMISSIONER OF INTERN AI. REVENUE, "

,I

,' TABLE 86_-SU~{MA.RY UF I1U:£RSAlrREVENUE STAMfl:l ISSUED TO COLLECTOJl.8 I:	 IN'J't:RNAL REVENUE AND TOE POSTMASTEP, GiNl:RAL, YEAll. ENDED JUKE 30, " , 1\121. ,

, 

" 

Klnd". !:<;umboc_ I Yolu~.

~, > 

I~, 

Spints: 

Domestic. 

Export .... . u9Scldomt'Stic) . Case exrort). __ - _. Rl!Cti~", __ _ 

FOTtl~ccl sweel luo .... Whole,o.lo liquor <1ealers_ 

DenBtured o1cVlho1 .••••• _ Tobacco allu 'l'ltllJ: TobeelX' _. __ _ Snuff __ __ . . Till-foil wmppers for tobllo::o .. _ Export, toba~= or snull .. Cigars' Wj(e .. smaU ._ _ EXDort, cigar, lltld cigarct,,,,, .. (;[Iluetles:

CI"'''A _......... . . Cla<SB ..... 

01£,OIDB'lPrine: 

l>ome<tic 100101'(0) .••. 

Dome.!ic '.lIlcoloredJ 

Export. .. __ , Butter: Proc:oJsl' ... . 

Mixed liour ... _ Playing cards .. Documentary. _ Stock transfer. __ Future delivery. Proprietary . Wines, rordlllJs. etc ••••• _ Nl\n:otic:; . (>,d.r lorms (uc opium. Cj~.r.tte tub"'.... _. Spocmllu. 

Tr....01. ••• 

I..;". 

WI "<50 S:l>1,'Z.JI,U7.00 0;.>; ro:. 6,WO.OO 

2,01&,0;40 101,NI4.00 ~·1,9go {,40~.0))

~,~ 87, Hi..OO

133,600 • 54,600. 

J,'n1,9U,360 J), 700, 400. :<l,\ 

3IY.l, tm, 101 6,02t, 151."~

10,,l..'06,MO lUi,H2_;;" 

M,40)) 

187,813, f,({) 5-I,301,51~.45

, 70, l()'l, 200 1,1»8, ll"oS. 0)) 

76,400 

2,>86,467,100 l33, ;~~,Gt-l. 20 1, fo/1,l, 5:/lJ ll)',02.'>.IIO 

a70,1oo l, 407, 20Cl 00 

15,0'21,00J 1\75,iiQ. 0)) 

115,0».1 

:l->5 00.1 ":1ii;5ii"ro 

, 1,418. 00 

34,i~:~ 2,7r>\l,696.00 

46,256,140.0))

~'~'~""~ • ,u .. , ''''' n,r,16, 100. 00

395,2!\Il 7,3:";,~.00 _ )OI8,~:;,OOO 11,97G,140.00 

l,I20S,3;1f, 2, OWl. 3~. 00 a,nJ,OOJ 1~,."i!1.~

I,OOi,.':<)J 10"1,,,-00 1,100,(0) JI,C('(l, 00 

J,I~2,059 3O,~.~43_i{!.

"I... G,OT8,~W,G42

; REPOB.T OF- COMJ,\:[lSSI01;iEROl'" INTERNAL ll:EVENUE. 183 

r TABLE·87 ...:....cOB1' 01' P.uNT[NG AND BINDlNCl FOR' Till: .IN1'EiI.NAL'RF,yE~U};BUREAU 

AND B.F;Il.YICE, FI&CA[, Y.l:AHS ]920 AND 192\, UNDltJ\ THE APPRGPRrATIONS "PUlI[,IC 

PRIKTING A~:O BINllII'G." "COU':'WTINO WAil. P..EYE:Sl-'E," A:SV "E1'.·FClRUINO 

NATIONAl, PHOHlDl1'lON_" 

1920.' , 1'1~1 J' ' ' 

:- 10 PPr0prl~! io,! and classification.
 

QuanW,y. , Coot_
 ,Quam,lty. Y~'.. 

p UU~· l"i'lli1lg a'1<r b)ndi1lq. 

PubliC:lLioris, ceglJ.1:l.LifJns, decisions, .I.e.. ' 

Blank I"'lo., _ ..... BlankbOob .... _. ._____ ___ .. _LdlerhCads, do .:... _.. _.. Reo",,! and guido cards and lolder> .... _... _..... Miscel1al,oou": Bindln~, memora]1~um <;heets, etc. 

Totol.­

U>lltclJ-ng Iht ,,·ar TeV""u,. 

Pllhlire:\(Ons, re~i.-.,(o~~, d'elsion,,; .Ic ':.:'"
 

Blank form•. , .. _ _
 BbnkbClOk.. . __ . . ._ .
 

Lett.erheads, olr. _ .
 

Roool'd aUd gl,ida =~, 0"<1. {older,, __ _....
 Mi5col1anoous: Binding, roenLo,andlllll "hoet~, .te.
 

Erl/orc;.'l(J fIIlI;"'>a1 pr"hji)~;o".,

Publi""l.i<>n;, ,egulol.ioM, <looi~lon", etc'_ -. -.'1 Hlonl<I"'lll' _. . : _._ 

BlankloClOI<.;

L.lterh""""s.etc ._._ : _. R!"'''oll''',lglLW~c'':'I"andlolder.---- -.-.­ 1 

M.i"".llonoous: Bmdmg,IPcrnOrl>ndnm"heeLs,etc. 

, .'>88,;'«1 ,\7,~~,~ (,18,025 , SI6,WJ,.~

27,BZ8,200 11,~12.oo '35,215,400 R.l,7S4••'15 I ~, f,,, ~,~.77 L. 810 "1,00.1.93 

.5,2:I9,00J l5,J2S.J~

~,li3.ro

lO,~.M

I3,200,3."(l 

H,82-I,00J 31,557.15

~,104,.22 ·1l,AAl.40
 

" 7,15\1.~
 

)51,082.35 

, .,, 'l;913,000 II )l4,527.~1 • 1~9,117,IOO - 1ll7,'100.00 

5O,1X() , 179.:Ili "" ""'"
 

'24;926:22 

627,778.52 

, , .' ',1 

3Il5,«(WJ 1,'JZt.IO 

18,28'2,00J 1?fj,U1.M,
 

517 1,280_'J:l
 

2,275,00J 4,!I6\tU5
 

_ ., __ •. -.. -­ ._ ••• '16,595.00 

, . 

'J'O'il,216.24 

',', \. ' 11 • I 

2,nu;,5'l5 ·l;14.,:>:ii-'T.l. 

2l1~,6H,roo 746,621.95 1,~T1 . -3,72'l.79 

li,H9,OOO . 36,coo..oo
 

6,104,tl2 .1I,CIo.'>l..m
 . .... " 48,681. ~8
 

'J. w-I 415 J:J2:O!,~: 1!lI 

...........
 1,188,C«o 

300, OCJ() 

'H6,5li9.33 

.. h,JM.M 

334,646.61 

'4,m:~

Z, 11J5. 2IJ 

Total. 41~.~ZJ.l)"

__ . __ ._. ,__ 

,,	 , , . I 0 i ' 

Totn!. _ _.. :_." .'"1"" 12:\,00.65 

To/al fTom oil approf" jalion8. 

Publications, rogu!nIlon" d""i<[u·m. etc . 4.m-J,1I'l5 HQ,37('-'l'iI

Bl.nk 17~,OIO,450 500,35:1.7; (om" _ _ Blankbooks _ ~, ~1l2 6,$>-1.66 

LeLICrhcad', e(c .. _.. __ . ll,300,OOJ 24,5<fI. iO

Record and guide cards and r~lders _.... 1~,!llr.!,:l9J ~,85B. !I,\

Mi"""UflIl""'ll5: Biutilng, memot1Uldum sboot,. etc._ n, 19\1. 70

702,00J I ·21,3l;G.42 

12,lU,100 9.'>,191.66 

2'5751 2,<>37.80 

1,.019,00;1 5,1l9.95 

J-j("OOl' " -I:lS.. 71 5OO.l2 

, _I WL,Q'l7.1L I /}rnnd l·otaJ... _ 003.. 177. 613'

_' Tha flrS\ r"'1ulii"<lu lOT .pTinLing fot Lb. l',c.h; bihc.u Uu,,, WQ.'; uo( is,,,,,,", np(i! Oct. 4, IQIg. 

" 

", " . 

, 

.)1 

. I .'. 
- 184 REPORT 0)0' COMMISSIONER OF INTf.RNAL REvENUE. . REPORT OF COMMISSIONER OF IN'TERNAL REVENUE. 185 

DECISIONS OF THE OOURTS IN INTERNAL-REVENUE OASES FOR 

THE FIBOAL YEAR ENDED .:JUNE 30, 1921.	 I Jewelers Safe):!! FU1,a SoC'iety v. Lowe, ODlkctorI and J ewelmil Safety 

Fund Society v. Anderson, Collector.-Unitcd Stll.tes District COurt 

(;APITA1.-STOCIi: TAX.	 (T. D. 3078). 

Washin¢on Water Power Co. v. Uniud Stlll-eR.----eourt of Clfl.irns of 

the United Stutes (1'. D. 3160). 

The capital-stock tll.X is an excise t.ux imposed upon II corporll.tion 

with respect to the carrying on or doing busines~ hy the eorporation 

which is a propel' subject for tuxation by tho Government und withi~ its constitutional powers of tuxfl.tion. 

Tho ell.pitlll-stock tux imposed by the uet of September 8, 1916, if> 

not illegul becausB ussessed and collected in udvance under reguln~

tions of the Trell.sury Depll.rtment, the IH:t, hy sections 407 ond 409, 

contempliltillg that II. corporation must pay II. tll.X on its enpitnl stock 

for the preceding year ill tll·dor to do business for the coming year. 

An action to recover'u cllpital-stoek tux pllid in lldvll.nce, on the 

ground that lldvance pnymont wus unuuthorized, CUll not be mll.iu­ • tll.ined where the tllX becll.me due lmd pUyllble under the tuxpll.yer's theory before suit wus brought. 

CORPORATION l<:XCl.SE TAX. 

Henry Fit,)..·, Collector, ek., \'. Nwthwestern Mutual Life Ir+8U~a-n,ce

Co.-United Stll.tes 9ircuit Court of Appeals (.267 Fed.; 968; T. D. 

3057). 

In the case of II. mutullllife insumnee .:ompll.ny, transll.ctin<7 busines:;; on the level-premium plan, t,he surplus out of which dh~dends

arc paid in any year conSists of tho l\.Scertained overpayments of 

premiums for the preceding year. Therefore surplus for the year 

1909 was received prior to the time the act became effective, Il.nd 

dividends paid out of such surplus and Il.pplied, at the option of the 

policyholder, to purchll.Se puid-up udditions and fl.nnuitius or in pllTtial payment of renewlli promiums wore not ineome for the yell.r in 

which they were upplied, The surplus from premiums out of which 

the. dividends for the )"ellr 1910 were deelll.red was a pll.rt of the 

income for the yeilr 1909 nnd formed a bo.s;s for tllxll.tion for: thll.t 

year.. Marylund Casualty Co. 'V. Unitcd Stutes, 251 U. S., 342, distinguisht:d. . 

Premiums due llnd deferred Il.nd interest due llnd accrued hut not 

actually collected in eash ,""-ithin the taxll.hle year are not income 

"received." 

Interest on poiiey louns, which by the terms of the contract was 

added to tbe princi}!al when it- became due, does not constitute 

income where it remuins unpltid by thc polieyllOldcr. 

Decreases in the value of lISSets of lln insumnee compllny through 

lLIUortization ef prC!miums on bonu,; llrc mere book udjustments IUld 

lU'e not deductihle us un itcm of dcprccill.tion. 

The re-scrve funds, the net udditioll to which is to be deducted frolll 

the gross income of n, life insurullco colllpll.ny in computing its net 

income, arc those funds Which ure built up to mllLurc the polLcy and 

do not include funds rc,;crycd hCClmse of hll.biliti~ on supplementary 

contmcts not involving life clllltingencics und elUlccled policies upon 

which It cash-surnmdcr vlllue lnllY bo dcmunded. 

The premium rcceipts of" overy insur.ll.nce company" by whatever 

name they are called llre, unless specificnlly exempted by the terms of 

~he tll.xing stll.tutes in quostioll, u part of ,;uch company's gross 

mcome. 

Promium deposits mll.de in Il.dVilnCe by members of II. mutual 

insuTl1nce company to cover estimlltcd losses Il.nd expenses are, so 

10nB" as the paYlIlent thercof constitutes thc considemtion for contmet 

of msumnce, insurllncc premiums eonsLituting gross income of the 

eompllny. • 

Moneys received by WllY of intercst upon bank balances Il.nd from 

lnvcstmeut of such portion of premium deposita as nrc not cU!"r(,.Jltly 

required for tlle pll.ymcnt of losses nnd u:<penSes Il.re profit~ enrned 

by Il.n insurnnce compllny subject to tax. 

A ~orpomLion, org'll.nized to insure its members, limited to jewclers 

•and dell1~ in goods ordinarily cllrried in the jewelry trade, against 

loss or dll.ID1l.ge liy fire, theft, 'bUITIlLrj', embezzlement, and Lrll.nsportation, which requires each member to deposit in advance a definite 

sum sufficient to eever estimated losses und expenses fot· the ensuing 

year, the bll.lll.nee of such deposits being returned to members, is a 

mutual fire inSillllnce compllny llnd subject to the tll.X imposed by 

the llet of August 5, 1909. 

Nashville, Chatunwoga &: St. Louis Railway 00, Y. United SWes.­

United Stntes Circuit Court of Appeals (269 Fed., 351; T. D. 3125). 

No deduction for deprccilltion in value of the roudwll.y of a railroad 

may bc tuken where, because of repairs, renewols, Dnd replucements, 

he roadway as II. whole is llS vll.luuble at tbe end of the taxll.ble year 

as at tbe beginning. 

The depreciution which may be deducted in dotermininl1' net 

income is the deerell..ie in intrinsle value due La wellr Il.nd tear, deell.y, 

obsolescence, etc., of the pbysiell.l property suffered during the tllxll.bie 

year as distinguished from the mllrKet \·1l.1ue. 

Thc rOll.dway must be considered Il.S II. .....hole in determining whether 

de:preciEl.lion has been sustainod and the loss in mlue of separate , 

uruts of the roadwo.y mll.Y be offset by apprceillLion in at-her units. 

There wus sufficient ovidcllce thll.t the repairs, renewo.ls, and 

replacements mll.de offset any loss in value und that tha roadway had 

not decrellsed in vlllue, to justify the triul court in refusing to direct 

a verdict. 

The decision of this court upon points miscd on the former Il.ppell.l 

(249 Fed., '678; T. D. 2697) is Il.uhercd to. . 

Walker, CoUecLor, \'. TlIe Gulf & 1tIJ.~"I·.!Ita1e Ra,il·UX1y Ca, oj Texas.­

United Stll.tes Circuit Court orAppcills (269 Fed., 885; T. D. 3133). 

Where .11. TIlilroud compllny, upon being prohibited by Stllte ~llW

from ownlIlg und opcmLlng dockS and ehnllncls, orypmizcd a termmaJ 

eompllny for tlmt purpose, of which it owned all shar'os of stock 

except such as were neeessltry to qUltlifv directors, und Il.dvuneed 

as 10llIls to it from yeur t.o yellr ::iUIllS I;uilicient to coycr its deficit, 

the raill'Ond eomplmy lIlay not deduct I~S opemting expenses, in 

computing net income for tho mCILSUI'C of tho corporatlOll excise 

Tho judgment of tho district court (248 Fed., 5(8) modified. .	 tux imposed by tbe I~Ct of August 5, 1909, tllO Il.mount of such udvances 

made during l~ tllxablo yonI. .......


-
186 . REPORT OF COl'.B[[SSIO}'~.EP. Q}' lXnRXAL Uln'K~\1Jr:.

Whoro int.erest on louns' mudo by 11 purent corporlHion
 

subsidiary accrued from year to yoor, but wus not puid, the amount


to its

Hl09

of 

thus nccrued during a ta;<D?le year can. not be Gonsidercd income
 

to tho parent eompuny Wlthin the meurung of the aot of August 5,
 1909..
 

Great ,Northern RanV)ay ,00. v. LY11~h, OoUector.-United Stutes
 

District Conrt (T. D. 3147).
 

Tho nmount of obligations of a rllilroad oorporation cllrried on the
 

hooks liS liubilitics, which bccamc outlawod and wore thereforo
 

written 0(£ dUI·jng the taxable yeurs 1910 Dud 1911, representod
 

profit to tho company which was properly included in its not ineomo
 

for tho your in which so written off. •
 

Tho oxeess of tho ~lllle price Ovor tho vulne On ,Janulll'y 1,
 

of pl'opurty.u.cquiredprior to that dute, and sold dul'ingJ90n.und
 

1910, ""I~S income fol' the yeur in whic.h received, Itlthough 'the salo
 

prico Wl\s less thun the purchase prieo of tho property. I '.',
 

Tho slllo in 1910 and 1911 of property ucquirCd prior to ;January
 

1, 1909, Qt' un tunOWlt equivalent to its m/U"Kot vlLluo on thut date,
 

hut ill excess of its, purchase priee, did not result ill income for tho
 

purposes of tho oorporll.tion excise tax of August 5, 1909.
 

, IlISTILLP.1) SPIRITS. 

VWlr.tte Y. Walsh, CoUecior.-United Stntcs District Court (T. D. 

3160).
 

Dnder seetion 3224, Revised Statutp.5, un injunction will not be
 

gruntcd to rest'ruin collection hy distmint or the.amount or un assc.ss.
 

menL hy the Commissioner of Internal Revenue under eolor or a tux
 

and clulmed by the calleetor to be Yalid; for the timo being, the col­


lcctor determines the luw as wl."Jl flS t,he fact, llnd thc tll.xpnyer's only
 

rcmedy is payment, u.ppeal, and suit for refund.
 

TJlO eighteent.h Ilrnendment to the Constitution rondered ohsulctc
 

oi' reJlellled ull,o.llrlicr luw that upplied to, i'l'lw.:tionod, und tuxed
 

distilled spirits f?r .beveill~~ purposes, but did n.ot. ~ol'bid the mere
 

Ill/mufacturo of dlBIJlled spmts; tlte nntlOnu,l pl'OlubJtlOJI /lct repoaled
 

only llL'ws inconsistent WIth it, nnd is in addition to other 'existing
 

law; the tax imposed on the manufucture of disWled spil·j loS, regurdlc.ss
 

of Lheir pur'poso, is still in force and eollectible.
 

"'-:;;TATE TAX. 

;Lederer, Co7ledor, v. Pearce.-Vnited States Circuit Court 

Appcnls (26G·Fed., 497; T. D. 30BS). ­

Properl.y passing nnder general power o~ appointment, where thc 

construt:tion and efl'ect of the power und the rights or tho parties 

thereUllder uro governed by tne laws of Pennsykunio., should not be 

included in tho gross estll.te of the decedent exercising the power in 11 

case nrisinl;:' under Title II of the revenue nct of 1916. 

Viclor If.. Shwa7;, l!.xecutor, v. Doyle, Oollllclor.-Unitcd SLates Circuit Court of Appeills (269 Fed., 321; T. D. 3119). 

Tllo II.ct of Serl('mber B, 1916, Title 11, applies to all tJ-ansCcrs in 

cOIlLomplul.ion a <Ieu.th, whether .mnde beforo or fifLer the pussugo of 

Lhe net, provided the transferrer's death occul'l'(l(l IIft.er thc net took 

elleel. 

REPORT m-- COMMISSIONER OF INTl::RNAL REVKRUr:. 187 

The Dct of September B, 1916, Title 11, construed us npp1.ring to 

transfers made in conLemJ?lation of death before its piLSsage, where 

the transferrer died uh.er l,he net took effect, is not unconstltu1ionoJ. 

By the term "in contemplation of denth,"-Ils used in section 202: 

of the uet of September 8,1916, und applied to a gift inll:!r ,-i,'os, is 

not meunt on L110 one hnnd the geneml expectnncy of delith which is 

entertuined by all persons, nor, on the other,is tho mellning or the 

term necessurily limited to un expectancy of immedilLt.o delLth or a 

dying condition. Nor is it neeessury, in order to constitute n trnnsfcr 

in contomplation of deuth, thut tho eonveyunee or trlUlsfor bo mndo 

while deatll is imminent, or immediately impending hy rel1son of ill 

.health, disem,e, injury, or like physicnl conditions. :But IL tl'llmfcr 

may be said to be mlldc in eontem~llltion or dCllth if tho expectu,ncy 

01' anticiplltivll of deu.th in either the immediate or ronsonuIlly Denr 

futuro is tho moving cause of the trausfcr. • 

The decedent on April 22, J!n.i, made a deed ubsolute in form eonveying pers~1l11I pl'oporty worth. ahout $1,000,000 in trust with no 

reser\'atlOllsmherflwor. She dICd SepbE<.mber Hi, HHG,of apoplcxy, 

primarily resulting from hardening of the urtf'Jies. She WIlS It r:hildless widow and lind lived for many yl':ns in the family of 11 sister 

whoso husbnnd, and ultimately whose children, were the henefieit1J'ies 

of the deed of trust. On May 26, 191.1, the decedent mado hel' ,,-ill 

und in it rcIerred to the disposition of her estate and to tho wills mado 

at the sumo timc by her sister and brother-in-law. Held, That i~ wus 

clear, in the light of the c\'idence presented, t.hat a question of fact 

WIlS presented for thl:! jury's determination. . 

It WIlS not error to churge that, in determining tho issue or raet 

whether the trnnsfer wus made in contemplation of death, there might 

be tuken into ILeeount the presumption afforded hy t,l1(1 prima fueie 

cluuso of section 202 (7;) of tbe net, which provides that "Any transfer 

of n mnterinl part of his property in the natura of n finul disposition 

Or distrihution thereof, mude by tho decedent within two yelu's prior 

to his ,death without such II eonsiderdtion (numely, a fair considcm': 

tion in monoy 01' money's worth) shull, unless shown to the cont,mry, 

be docmed to have heen mado in eontemplution of deatll .. '" "." , It is incompetent for a witnc!>S to stato a fuet which is ror tho ultinmte concluiiion of tho jury; in the present iustanGo, whother a testatr~ had any expectt1llcy thnt she was in danger or passing aWllY in 

tho ncar futurO. ' 

Testimony of n witness that be undcrntood thnt decodent, her 

sister, lmd the lilttc.r'shusband mlLde their wills togethar so as not to 

<J.\:cite dl:!ocdellt, WIIS propcrly excluded, witness plninl)' huving no 

first-hund knowlodgo of trIO mutter. . Wbere no exception WitS tuken to overruling of objection to testimony on ground thnt it WI)S immuteriul, nnd tho witness then testified 

without object.ion, a subseqnent objection, on the question being 

substalltinIly repeated to the sume witne.'iS, but .....ithout stl1tcment 

or the grounds of usserted incompetency, and wi1hout motion to 

strike out tllCl testimony already 6'1ven, eamo too Inte. ' 

Unit"d States Y. Swnley F1:e1d, (l.jj executor oj t7w eHlauJ oj Kale 

Fie1d.--S\lprrunc Court of tbe United Stutl:!S (41 Sup. Ct., 2.')fi; 

T. D. 3HiO). 

The condiLions expressud in e1uuse (a) of section 202, nct of September S, l~H(), to the effect Lhat the tnx"ble estl1t(1 JllU~t he (I) 1m 
188. REPORT OF CQArMJSSlONER OF l}/TERNAL REVENUE. I
 REPORT OF COMMISSIONER OF INTERNAL REVENUE. 189

intorest- of the decedent at the time of his death, (2) which after his Greenport Basin &: OO1J.,<itrlJdion Go. v. Un-i./ed Stoles and Ira M. 

death is subject to the pUTInen!, of the charges ull'ainst his estate and I Young v. United 8tale8.~-Distriet. Court. of the United States (269 

the expenses of its Ildm:in1st1'8tioll, and (3) is su!j;joct to distribution 

us purt of his esl-ato, are expressed conjunctively. and it would be 

inadmissible, in constluing the act, to read them us if prescribod disjunctivelyj hence, unless the three conditions are fulfilled, property 

mvolved does not become purt of the gross e;:;tl1te. 

Property passing undor testllme.nt&l'y execution of a general power 

of appointment created prior bu t executed "ubsequent to the passage 

of the act ~f September 8, 1916, is not subject to tbe estate tax imposed by TItlo II of such act. . 

Union T1'Ufft Go. of San Francisco et al., executol'8, v. Wardell, 

Collectln'.-Distriet Court of the United Stutes (T. D. 3151). 

The act of September 8, UH6, Title II, applies to a transfer made 

before the pa8sago of tbe a.ct and iutended to take oiJect in possession 

or enjoyment at or iLfter death, where the trunsferrer died niter the 

act lOok effect. 

Tho act of Se\',tember 8, Ull6, Title II, eon::ltrued as applying to 

trnnsfers IUnde efore its passa"'e and intended to take e.ffect in 

possession or enjoymeut at or after tho death of a transferrer who 

dies after its passage, is not uncoustitutional. 

EXCESS-PROFITS TAX. 

Oartier-Holland Lnmber Go. Y. Doyle, Gollt;ctor.-District Court of 

the United States (269 Fed., 647;.T. D. 3080). 

In detcrmining liability under section 209 of the nct of October 3, 

1917, income denved from a single timberland deal by a partnership, 

whose principal busiuess is deulmg in lumber, can not, by reason of 

section 201 of tbe nct, be considered and treated separate and apart from otber partnershi:r iricomc or profits. 

Tho term "investe capital," as used in section 209 of the act of 

October 3, H.ll7, includes all working capital consisting of money or 

property employed in thc business or for its benefit, and furnished or 

paid in by ono or more of the partners. 

.Whertl, during the year 1917, a partnership had invesl:.fld cap"itul, 

as above defined, more than nominal iu amount, excess-profits taxes 

upon its income could not be assessed at the lower rate provided by section 209 of·the act of October 3,1917. 

A partnership which had invested capital more than nominal in 

amount can'not complain of regulations promulgated or of the method. 

employed in determlIling the amount of such capital where the arbitrary or supposititious invested capital fixed upon was larger in 

amount, than the invested eapital actUl~lIy possessed and employed, 

and the taxes imposed were correspoudin,rly diminished. , 

Members of a partnorship who are puid neither a sulury nor commission for their services. but who buy and ;:;elliumber and undertake 

Il.Ild assume all the risks uud enjoy all tho benefits of n merchandising 

business, empJoyinlJ' a Jllrge amount of capital, aro not brokers. 

Property of m.e~l1ber of part,nership deposited 1\'-ith bank Il.Ild 

pledged as collateral security Cor thc l'epa;yment of a loan by or for 

the benefit oC t.ho partnership in pursuancc of tbe orticIes of partner­ ship is part of the invested cupituJ. uf such plli'tnership. 

Fod., 58; T. D. 3137). 

The deduction provided for by sechon 203 of tbe Revenue Aet of 

1917 must be taken from net income as a part of the comput.u.tion of 

the tax, and not before the computation. La, Belle l1'On W01'Ks v. United SWi.es.-Sup·rcmc Court of the Unit.ed 

Statcs (41 SUI?' Ct., 528;' T. D. 3181). 

The word" Invested," as used in section 207, Revenue Act of 1917, 

defining "invested cilpital," in itself imports a restrictive qualifieu.­

tio:a; when speaking of the capital of a business .corporution 01' partncrship, such as the ,act deals ~ith, " to in,:"es~".impo~'ts u laxing out 

of moncy, 01' money s worth, etthcr by an mdLvuluallll o(:qmring an 

interest in the cone~rn wL.th a view to obtaining. incoJ:!lc or profit 

from the conduct of lts bUSiness, or by the concern Itself III acqUIring 

somcthing of pcrmanent use in the business, i.n oither case involving 

a conversion of wealth from one form into another suitable for 

employment in the makinll' of hoped-for gains. 

The provision of clause l3) of sect.ion 207 (a) t.hat includes" paid-in 

or earned surplus und undivided profits used or employed in the 

business" rccognizes that. in some eases contribut.ions am received 

from sl:.ockholders in money or its equivalent. for the specific purpose 

of creatinlJ' an actual exeess cu.pital over and above t.he ~ar value of 

the stock; and, in view of t.he cont.ext., surplus" earned' as well as 

that" paid in" excludes the idca of c~pi.t.alizing (for the purposes of 

the tax) a mcre appreeiat.ion of values over cost. 

Clauses (1) and (2) of seet.ion 207 (a) refer t.o act.ual cont.ributioM 

of cash or of tongible property at its cash value contribut.ed in ex· 

change for stoek 01' shares specifieally issued for it; neit.her of these 

clauses nor clause (3) inclndes 1\'ithin t.he definit.ion of invest.ed eapitul 

any marking up of the valuation of asset.s upon the books to correspond with lllcrease in market value, or any paper t,ransu.ction by 

which new shares are issued in exehunge for old ones in the some 

corporation, but which is not in subst.ance and effect. a new aequisition of capital property by the company. In view of the specill.llangun.ge employcd in section 207, it. can nol 

be said that appreciated value of asset.s of a corporu.tion oyer ond 

above cost is as real as cost value, nor t.hat "capital and surplus" 

mean merely 4he exeess of all u..<;scts at. act.ual values over outst.anding 

liabilities, nOl' that" surplus" me(lJlS t.he int.rinsic value of all aS6ct:'l 

over and ILbove outstanding liabilities plusJ'ar of t.he st.ock. 

Whcql a declaration of 0, stoek divlden represent.ing increase in 

villue of assets of a eorporution was carried out. by the surrender t.o 

tbe company of all the out-stnnding stoek, and i~s eaneeUation, 8Jld 

tbe exchange of one share of ne"': 15ommon and one share of new pref~rre~ st?ck for Mcb sll1lre of tIle ori~inul s!.oek, such .-tock di~'idend

dlstnbutlOn can not be t,reat,ed us pmd for m I,angiblc property and 

the old shares el.l.n not be regarded ll.S hu;.,.ing: been" paid in fori, t.he 

ncw ones, within the terms of sec-lion 207. 

Where no' sum representing increll.sein value of ore bnds of a 

corporation as th~ result of ext,el~siv(\ explorut.ion and development 

work was stated, m t~e ~Orporll.tlOn's pct,itiun in o· suit claiming a 

refund of tax pald or m lts return of ineome (though a proper sum 

not exceeding the eost of the work, might have been added t.o earned 
,190 nEl'O~T 0]<'	 COM;\IISSIONER OF lXT.lm:KAL RKVENUE. 

surplns on that ucconnt), it wOS not improper to attribute the sum 

added to the hook value of snch ore property tu a mere Ilpprecio.tion 

in the value of property; in short, to what is commonly known as 

the "unearned rncremcllt," not properly ~'eillnCld surplus," 'within the ill1'8ning of Beetion 207. 

j'l Cll.ses decided nnder the' equal protection elause of the fourteenth ,I amendment to the Constitntion are not authority in determining , whether a revenne net operates to .produce. baseless and urbitrary 

discl'iminat.ions, to the extent of rendering the tax invillid under die 

due process clause of the fifth amendment, as the fifth utllendment 

hilS no equal Pl'otcctiollldlluse, ll.lld the only rule of unifonnity prescribed with respect to duties, imposts, and excises laid by Congress 

is thl:l territmitlJ nniIonnity reqmred by scction 8 of ArtlCle 1; Ilor 

are caSes bascd upon the due proccss clause of the fourteenth amend_ I;
 ment appliz:able.
 

The act, in basing "invested capital" upon aetull1 costs to the II	 exclusion of higher estimated values, is not violative of the dne process 

cluuse of the fIft.h umendment to tho Constitntion in thllt 1t is so 

wholly arbitrarv as to amollnt to confiscation; the act t.reat.s all 

corporations and lllJ'tnershi ps alike" so far ll..'3 they Ilre similo.rly 

circumstanced, an if in its applieation the tax in particulur instances 

may seem to bear npon one eorporation more than upon another, 

thi" is due to differenees in their eircuffistances, not to any uncertainty 

or want of gl'nemlity in Hle tests applied. 

. It was proper an'd rellsonable for Congress, in defining invested 

co.pital, to l~dopt the cost. basis of valuation of property rather than 

the market value, thus oxclnding estimated Ilppro,;jation, sincl', in 

addition to tho irnporl;unt consi,deration of convenience in .administration, the market.. vaIue clln not be determined uccll1'ately where it 

has not been realizcd 01' tested by sale made, und sudt sa]o i:an not be 

mnde without abundoning tho very plllyose for which the pro'perty 

is hcld, involving a withdruwllI from busilless so far as thllt partwular property is conllerned, . 

It WRs not nllreasonllble for Congress, in adjnsting the exeessprofits tax, to accord preferential trelltment, to capital rep-!:ese~tting actnal illwstments, liS compared 'with capital representing hIgher 

valuations based npon estimlltes, however nilitlble, of whut probubly 

eould be realized were the property !>old instetld of retained. 

.Lincoln Chemi~al Co. v. Edward!;, CtJlleclor.-United St,ates District Conr~ (272 Fed., 142; T, D. 3183). ' ". 

Where the earnings of a corporation huve been spent m lmprovmg 

a. secret chemical process (admitted to be un intungible liSSet), the 

increnscd value of thl' process due to the. improvemeut effected by 

such expenditure is to be inclUded in estiJllllting ., earned SI:1Illi3 llile~ in busiu('ss;" Ii" an clement of "inYested eapital," as defin by sectlOn 207, Revenue Act of 1917. 

This is alw true in tl case where the improveIIlent was ?rigino.lly 

paid for with borrowed money and where suhseqnent. camIngs were 

sufficiently lurge to repay the borrowed money and to creo.te before 

the bezinning Qf the taxablo year lin" elLTIlccl surplus." . 

Under tho facts of tltis easo, a. corporation having Ill! earned surplus used in the bnsiness, amounting to :B2,000, is not" a corporation 

haying no invested capit-al· or not more than a nominal capital," within tho ID(llLning of seet-ion 209. 

REPORr OF	 UOMMISSJONEn OF INrE.RNAL .R.r;VEKUB. 191 

INL"DME TAXES. 

Je1J,eU1'S' Safdl! Fund SOCiety v. LOll'e, Collector, and Jewelers' 

Safety Fund Soctdy v Anderson, Collectar.-United States Districl 

C'.<iurt (T. D. 3078). 

The premi!-ill1 receipts of "every in:s.uronce eompany" by whateyer 

.name tncy are z:alled arc, unless speClfically exempted by the terms 

·"?f tht:l t&Xing stlltu~es in qucstion, a part of snch compu.ny's gross 

lncomo, 

. Premium deposits made in advanz:e by members of a mutual iOSIll'­

arree eompu.ny to cover cstimllted losses and expenses are, so, long· as 

thc payment thereof eonst.itute" the consideration for contract of 

im;urancc, insuronce premiums constituLing gross income of the 

corn any.' ' 

A~neys l'eeeived by way of inl,crest upon bank bll!tl.uz:es and from 

invest,ment of such portion of premium deposits as Ilre not eurrently 

required for the pay"lll.ent of lo"ses und e::-;:pC'JlSeS are profits earned by 

an insmance company subject to tux. . , 

A corporation, organized to insurl' its members,)imited to jewelers 

and dealers i.n goods ordinarily corried in the jeweh'y tru.de, agllinst 

loss or dumo.ge by fire, theft, bflJ'ratry, embezzlement, and Lransportatiun, which requires each member to deposit in udvaneo a definite 

sum sufficient to cover estimated losses and,expenses for the ensuing 

year, the billance of such deposits being returned to members, is 0. 

mutun.! fire insuralle(~ company and subject to the tax imposed by the 

act of Qctob('r 3, H1l3. 

Carl'iel'-Ho7.7.a,nd L'um.6e'r Co. v. Doyle, Collectol'.-Distriet, Court of 

the United Stutes (269 .Fed., 647; T. D. 3080). . 

In determininp' liability under scction 209 of thl' o.l;.t of October 3, 

1917, income dCl~ved from tl sinp'le tirnb"rland delll by a pilrtnership, 

whose prmeipal busincss is dCIlJ1'ng in lumber, can not, by l:eason of 

sect,ion 201 of Hie act, be (;onsidered and trented sepal'ate and llpart 

from other part-nershi:r income or profits. , ' 

The term "investe cnpital," as used in seetion 209 of the Il'.lt of 

October 3, lU17, inclndes nIl working capital eonsisting of m'oney or 

pro{lNty employed in the business 01' for its benefit, and furnished or 

pllid in, by oue or more of the po.rtncrs.. . 

Where, during the yeur 1017, a partnership had invested capitnl, \is 

above defined, more than nominal in nmouut, 8,.-x:cess profits tuxes 

upon its ineome eould not be assessed at the lower mte provided hy 

section 209 of the IlGt of October 3,1917. 

A partnership which had irn'estcd eapitlll more than nominal in 

amount Clln not complilin of regulations promulgated or of the 

rnethocl employed in dctermining the amount of such ctlpital, where 

the arbitmry or'suppositit,ioW'; invested capittll fixed upon was,lurger 

in amount than thclllvested eupil.alactuully posses8ed and employed, 

and the taxcs imposed were eorrespoudinO'ly diminished.· 

Members of ll.purtn~rshir who Ill'e paid ncither tl salnry nor com· 

missions for therr serVIces, but who buy and 8ulllumber und nnder~

ttlke and assume all the risks and l'nfoy all Ute benefits of u merchn.ndi;;ing business, employing a lurge amount of capital, are not 

brokers. 

Property of member of partnership deposiLed with bank, 'lLud . pledged as 'Collateral security for the repayment of lL loan by or for 
192 REPORT 0J0' COMMlSSlOXER OF INTER},~AL REVEKUE. 

the benefit. of the partnership in pursuance of the articles of partner_ 

ship is part of the invosted cupital of such pllrtnership. 

W. H. Lawrence. v. Julius S. Wardell, 'Collector.-DisLrict Court of 

the-United States (270 Fed., 682; T. D. '3102). 

A cHiz(lo of the Uuitcd States who resided in the Philippillil Islands 

during the cot-ire year 1918 is snbject to the tax imposed by the 

Revenue Act of 1918. 

Jackson v. Smietanka, Collector.-Uuited Stat.es Circuit Court of 

Appeuls (T. D. 3159). 

Where a receiver oC il. railroad.wus, in 1918, nwuroed a lllrgo sum iu 

addition to his regular salary, [LS additonnl compensation, which ho 

was required to return on 11 eash receipts find disbursements busis IlS 

income for the YCfLr 1918, he was properly refused permission to 

report the income 011 an Ilccrual basls, llpportioning it over the fivo 

years of tho receivership, for the rellsons (1) that the taxpayer hlld 

no right to make his rcturn on an accrual basis uuder sectlOll 212 of 

thD revenue Il.ct of 1918, aud (2) the award was compensation for 

personal services which was income of tho calendar year of its de­ ~rmination and payment. 

Where, upon demand by collector that he rotum award as income 

of ] 918, taxpayer appliod to conrt for a nunclro tunc order showing 

thfl.t the additlOnal eompensation was earoD and Ilccrued in oqual 

monthly installmDnts throughout the recDivership, which order Wll.B 

entered, such order WIlS ineffective to !lltcr the conclusion thnt the 

Ilward Was income for the yellr in which determined und paid. 

W. J. Holbrook v. George H. Moore, Colleetor.-United States 

Dist,rict Court (T. D. 3161). 

Where, relying on the uuofficial promises of a majority of tho 

board of directors thllt additional sulary wonld be votcd him for 

past ycars, the presideut of a corporation o"Verdrew his accouut 

witll the corporation, additional salary, subscqncntly "Voted, "'US 

income to him for tho yellr in which thc lIffiOunt thereof was finally 

settled upon aud ,scgregated by an ordcr of the hOllrd, ulthough he 

had actually recelved and spent the money, as overdrafts, prIOr to 

that year. 

Where the corporation deducted the additionul sulary of the presi­


dent when it: mado its ineome tux return, tho validity of tho order
 

of thc hoard granti~g such additionB.:' salal'}' clln not bo quc:stioned,
 

although such preSident's vote as ~ccl.?r of, the corporutlon was
 

necessary to pllSS tho order, and the mmoMty directors Ilnd tho stock­


holders have never acquiesced therein.
 

The Kemper Military Sclwol "V. George F, crutchley, ColUetor.­


District Court of tho United States (T. D. 3Hi4),
 

A corporation organized for the purpose of conduetiug a militfl.ry. 

school for profit, tho stock of '!"hi~h i~ o~ed entirely hy tho ,?flicors, 

directors, and teachers of the mstItutlOn, IS not c:xempt.from JDco~e

tax as an educational iustitution, no part of the net. ea~gg of ,,:hi~

inures to the benefit of any private stockholdeJ' or mdivldual, mthm 

the meaninO' of subdiyisiou 6, scction 23], revenue Ilct of 1918. 

The term"''' private" is not used in tho stutute in contradistinction 

to "official" whether the latter he used in fl. military or an institutional sens~, hut as tho antonym of" public," the supposed beneficiary 

of the beneyoleut activities of au in5titution de"Voted exclusively 

to public betterment; private pecuniar)' profit and gain is the test 

REPORT OF C03Il>U551O:N~R OF JNT~RKAL UEVENUE, 193 

to be applied, and the o[Hcers, dircctors and toachors of a military 

Bchool corporation, owning tho Btock thereof, are "privuto stockhohlcrs" 'wi.thin the meaning oC the act. 

A taxpayer cun not claim a deduction in court for tho first time 

where, in its claim for refund filcd precedent to bringing suit, it did 

not cluim the right to such dcduetion er assert that It hud failed to 

take it in computing net incomo in its return, or that it had failed to 

take credit for it, and where, consequently, u claim for the dednction 

was nover present.ed to the COmmlSsioner of Internul RO"V6fiue for 

his decision. 

No deduction as expensos is nllowed by the llLW in any e[l.Se in 

respect of any amount pllid out for now huildings, or for permanent 

improvements or bettormonts made to incroo.so tbo vllluo of uny 

property or estate. 

Rickard R. Doer8~h~k v. United SIaU&.-United Stateg Distric't 

Court (T. D. 3170). . 

A dividend paid in debenturo bonds oC the corpoTDotion is income to 

the stockholdcrs. . 

Where fl. di,'ideud is paid in debenture bonds, the stockholders 

recaivll property in the form of securi tics availahle for disposition in 

tho mQ-rket, and entirely severed or distinguished from their control 

of thc property as stockholders, which securities cull for the payment 

oC cl\sh and do not invost tho holder with merely u different forlll of 

holding of stock. 

Thcre is no question bctween persons receiving u dividcnd paid in 

dehcnture bonds and general creditors wherc the corporation is 

solvent, and Ilny priority one might havo o"er tho othor is unmaterial. 

.Merchant.·J' Loan &; Trust 00., GB trlMlee of the esta/.e of Arthur 

Ryerf501l, decetucd, pw.intl:' in error, v. J'ulius Ji'. Smieta.nka, formerly 

United StatelJ OoUecwr 0 Intemal Revenue.--8uprorne Court of the 

United States (41 Snp. t., 386; T. D. 3173), 

Income includes glllOS realized hy a single isolutod sulo of capital 

asse,ts IlS well as from sules by OM engagcd iu buying and selling lLS u 

buslTIess. 

\Vhoro II trustce of lifc est.aie with remuinder oyel' sells capital 

Il.ssets of the estate acquired priolo to Murch 1, 1913, for nu aruollut in 

uxcess of tho value of such asscls on March I, 1913, which "Vulue WIlS 

g,reater than cost, the difl'eroneo between selling price find "Valuo on 

tOllt dllte is, for the purpose of tllxation, to be treatcd us if the trustee 

W('.f"O UlO solc owncr, ,notwithstllnding thllt under State 1iL\\' the entire 

proceeds of the sale are requircd to he added to the corpus of the 

estat" and held for tho remlljndonnan and the profits of such sole do 

not go to the life tenant. 

A testator creating u trnst Clln not render upprccint:ion of the trust 

estllto aftcr his death, realizcd by sulo, noutaxfiblo by a provisioll in 

his will that." accretions of selling value shall he considered principal 

and not ineomc"; such pl"Ovision)n,a will may bo disregarded. 

Tl1lstees Ilre ta...,;ahle .persons wLtlun t.he plamly o.."pressed purpo~e

of thc aut. 

'I'he term" income" has the SUllie meaning in all of thc incomc tax 

acts that WIlS given to it in the corporation excise tax nct of 1909, and 

includes profit gained l,hrough sale or conversion oC capital aiiSets. 

David M. Goodrich Y. William H, EdUJQrd8, Coll(.ctor,--Supremo 

Court of the United Stales (41 Sup. Ct., 390; T. D. 3174). 

(J{J38l) 0 -21-->3 
194 nEFOR'l' OF COMMISSIONEn OF INTERNAL BEYE~UE.

\\"here 11 to.xpayer se.lls property acquired prior to March 1, 1913 

for ll. price in excess of its value on ,that dute, Buch value being- greate; 

~h~n It.S cost.. ~he differcnc~ between such value and the sellmg prieD 

1$ mcome SUbject to LuxatlOD. 

Where tllxlmyer acquired property prior to March 1, 1913, and sold 

it liHer that daw for a price in exeess of its value on that dute hulless than its cost, he received no gain from tho transBction, honce no 

incomo subject, to taxation. 

Eldorado Cool and .Jfining Co. v. Harry W. Mager, CQUeclbr.­

Suprome Court of the United States (41 Sup. Ct., a90; T. D. 3175). 

Where II. corporation sells assets acquired prior to March 1, 1913, 

for an amount In excess of their valuo on that dute, such valuo heinV' 

grlJo.ter tho.n thlJir cost, the difference hetwor>JI the selling price anJ 

tho voJue on March 1, 1913, is incomo subjeeL to tuation. 

Ja1TU'-3 J. Walsh, Collector, v. Frederick F. Brews/er.-Supreme CourL 

of t.ho Urnted SLates (41 Sup. Ct., 392; T. D. 3176). 

Whero 0. tnxpayer sells f~operty acquired prior to Mareh. 1, '1913, 

for o.n amount m excoss 0 lLS vo.Iuo on Lho.L date and also m OXCes.'l 

of its c:ost, such vo1uo hoing less Lh[lJl its eosL, only that purt 01 Lho 

soiling prilJc which is above cost is gnin and subject to tn.xation as 

income. 

Where 0. taxpayer sells rropc:rt,y acquired prior to Murch 1 1913, 

for o.n amounL In excess 0 its ,"alue .Murch 1, H1l3, bUL oqulli to its 

cost, ho rcceives no profiL, hence no income sUbjcoL to tuxation. 

Whero B. LB.Xpll!·cr bougut bonds in 1902 nnd 1903 Ill, Il price in 

OXCl%S of their YI!. ue MarCh 1, 1913, through an underwriting ngreomout such thllL ho did noL roceivo uny interest upon Lho Ilmount 

pairl prior to the ll.lloLmont to him of tho honds in 1906, ho is noL 

pcrmltted to add inLcresL on Lhe invostmenL for Lhe timo which so 

elapsed as il. pllrL of Lho cost to him of the bonrls in doulJ:minmg his 

go.in subject to tllxation as income. 

Stock dividends aro noL ineome subjeet LO Luxation. 

W. ll. Lawrence v, Justus S. Wardell, Collec.tor.-Urnted SLl),tes 

Circuit CourL (If Appeals (T. D. 3178), 

The power of Congress, in tho cnaeLmenL of revenut\ legislation 

applicllble to the possessions of tho United StaLes, is noL restrided 

by t\le uniformity lU\d apportionment provisions of the ConsLitulion, 

as iL acts in tho promises under tho lluthoriLy of prU'o.graph 2, sodion 

3, Art.jcle IV, of tho CollSiituLion, which cloth~8 Congrcs>i with power 

Lo lllo.ko 1111 ncudful rules find reV'ulations respo~ting tht\ tcrdLory 01' 

oLhor propcrLY belonging to the t:rniLed SLIlla'>. 

'fhe rcvcnue aCL of l\1l8 taxDS the ineomo of overy individuoJ, a 

citizon or resident of tho United SLate;;, withouL respecL Lo 'whether 

such individuul had been subjed Lo taxat.ion under the ro....enuo aets 

of 1916 and 1!.l17; Congress did nOL, hy using Lbo wo.rds "in liOl~ of." 

in the revcnue /.lct of 1918, moun to tux only thoso mcoill05. of mdtyiduuls who hud been svbioCL to tl1..xation undcr the two prIOr acts. 

Ohicago Title ill TnM! Co,)' as Trl.I-s!ecs, ~'. Smieianw, CoUutor.­

District Court of the UniLed t)tates ('1'. D. 3HI3). 

The words" no muUer how crenterl or organized" in Section II, 

pnmgraph G (a), .of tJIe nct of October 3, Hll~,'aPRly no~ only to 

msurll1lce compuwes, bUL rclute back to tho words . evor)' corporation, joint-stoCK company or llSs.ocil.ltiou," so thuL whl.lt is IDellDt is 

REPOR,T 0:1:" COMlliSSlONER 01' H'TI:RXAJ. "Rl::VE?\UE. 195 

that all such concerns (not including pn.rmerships) nrc includod Ilnd 

Ilre Lo.xllhlo, 

An. ol'ganizllLion, in form a trusL, CTeIlt.ed by !ill ll"'reemenL or the 

stockholders of soveral street railway corporat,ions desiring to efTect 

a unitary control or the lropertics or such corpomtions, is an. /lSSOdation wit.hin Section I , paragrnph G (a), of the aCL of October 

3, 1913, where tJlO iLll'reemenL uses lIlngull.gO that rends much like 

the Stato corporationlllw, nnd superimposes thllt orgunization uvon 

the severnl corpoTULioDS by plilcing the legal tiLIo to thc CiLPltnl 

st.ock or those corpomtions in the LrtlSLceS named, who are to do 

certain specified things onl:y, und by providing for l~ eonunitt.ee 

which cont,rols oven the power of the Lrustoes to vote the CUpiLIlI 

stock of the corpol'iLtions, and which is elected unci controlled hy 

whllt Ilre called participating shilreholders, who hold cerLificlltes or 

conunon fUld preferred purt.Icipllting shures issued by the truswes 

in lieu of the eapital st.ocks of the corporations. 

An ussociaLion Inlly be orglUlizcd indepcndenLly of nny sLatute, 

und when so org"llIllzod is nevertheless subject, to incoIDo til.X as such, 

The ussuciatJOn is not un ordinary plu'tnersh.iP, l\ence is not, 

e..xempt 'ILS a parLnarship from the income tux on corporutioIlS, jointsl..ock compo.nies, and associations imposed by Section iI, pllrllgTaph 

G (a), o( the Ilct or October 3, 1913. 

Unilcd States v. Alan H. Wood'lOOrd et al., Eucutor!i of Joseph II. 

Wood'wara, Decel18ed.-Supreme Court or the United SLlltes (41 Sup. I Ct., 615; T. D. 3195). 

I Federul estate tax paid by executors of fill esto.W is nn allowable 

deduction, under sectIOn ·214 or the revenuo act of 1918, in ascertaining tho net Lt1xIl.ble Incomo of Lho cstllLO for tho yelll' in which 

said estlltO tu.x "accrued," w!Lich meUIlS hel.:ame duo. 

l\I~TI'IONS :'IAXl.>.'ACT1.i'IlIWS' TA..'i:. 

Traylor Engineering &: Manufactl1rin.r! Co. v. Lederer, Collector.­

United SLntes Cll'cuiL CourL o( Appellls (271 Fed., 399' 'T. D. :H71). 

'Vhm'o two i.lldi,'idull!s und u corporation contributed to the 

cxpe:uscs of a lrip abroad hy tho president of tho corporation to 

Socure for iL a munitions conl,TUcL, 11 contemporaneous llgreemcnt 

thllt tho corporllLion und tho individuab should dj\"illc the p'l'ofits 

from such contntcL prO rll-ta according to the umounts cOllLnbutod 

bv euch, 'WIlS, as he tween tho individuuls fUld Lho corporation, a 

SIde contmct in the naLnrc or Il "ffubstll.ke," sepamto from the 

muniLioll.8 conLrilcL. 1:1 

The fllcts tho.L the i.ndividulLls agreed to do all in their power in 

fW'Lherance of tho cOnLl'ilet became llHlenmitors ror Lhe reLW'IL or 

advallces on Lho eOnLrIlCL in ..ho event of nonperforflUllll:-e, iLl1d 

obtllined pormission from Il.nollter corpomtion to usc its pro~'ing

ground in testing tho lllUrllLiuns manufactured are not sufficient to 

1I.SSoeiate them in the manufacture of munitions, hUL the corpomt.ion 

nlone WlUl the person engaged in 1JIe DlIUlufltcturo Lhereof, within 

the terms of the SLzl.tuW. 

TLc til.'>: applies LO the entiru 110L profits from the sulo u.nd distribution of tho mWlitions before such profits 111"0 disLributed undlJf tho 

wnns of thlJ side eontru.ct Or "grubsLo.ko." 
196 REPORT .OF COMMISSIONER OF INTERNAl. RE'\;ENUE. 

. The llIllou.:OL<;. distributed to the individuals lllay. not be regarded 

as axptllses of illflltufucturing the muuitiollS, deductible from the 

gross amount received from sales, under .the munitions contrlwt, in 

iHlC:ertllining taxable uet profits. 

NARCOTICS. 

D7', G. T. DQrem'us v. United States.-United States Circuit Court 

of Appeols (262 Fed., 849; T. D. 3085). 

Notwithstanding HaTI'ison Nurwtic' Art, section 2 (Comp. St. 

section 6287h), exception (b), except-inl"/' sales of the prohibited 

dmgs o~ the written prescription of 0. H:gif:l.teretl ph,fsicinn, n side by 

It druggIst, who knows that the prescnpLlon Will> Issued to gmtify 

tl;te holder's appetite, llud not. ~o l.;j.lre ~Jscjl.se or ol1~vi!!'te suffering, 

vlOlatcs the law, and the ph,,?slcUln ISSUlng the pr~SCrIptlon, knowing 

H is to be filled hy a druggist having sueh knowledl'e, ll.ids and abets 

the violation, '=' 

Knowledge by iL druggist that fl, pr~scl'iption under the HaITison 

narcotic law 'was issued to gratify the holder's appetite, and not to 

cure disease or nlleviate suttering, i:'! essential to guilt, and nelTlil1eIlt 

failure to inquire will not take the place of knowledge. '=' '=' 

Tl).e uudisputed facts that the physician issued prescriptions only 

for nu.rcotics; that many of the alleged patients wert: described in 

his prescriptions as addicts, ll.nd had the :Rhysical appearance of 

such; and that the prescriptions wer~ issueu to the same 1?ersons 

repeatedly and over lonq periods of time find without dimmution 

in the quantity pre"cribed, indicatinlT that' no cure by rednction was 

intended by the physicinu, wll.n';Ulted the conclusion that the druggists rnust ~uYe known ",hen they tilled such prescriptions that they 

hud been issucd merely to satisfy addiction. 

On a trial for alJet'ti.ng a violation of the Harrison narcotic law 

by fl, druggist" an instruction elToneously authorizing a conviction, 

though the druggist hod no act.ual knowledge that iL prescription 

vms "\\Tongfully Issued, Wfl.S not growtd for re,,-ersal, wherc rCfl.sonable 

men coula have dmwn. but the one inference that the dmggist hud. 

such actual knowledge. . 

J1:n Flicy 1IlljY v. Un·ded Stale,',',-United States Suprt:rne CoW't 

(254 U, S., 18!J; T. D. 3127). .. 

Indictment whieh ehll.rged that defe.n.dant, 0. praetieing physicilUl, 

did feloniously, etc., sell, exchnngc, barter, and give awuy ll. ~peeilied

quautitv of morphine sulphl1te, to a person named, not pursuant to 

an order on a form issued by the Commisslouer of lnt.emlil Revenuc, 

by issuing find dispensing iL prescription to such person, not 0. pllt.Lent 

of the physician, which morphine was dispensed llItd di,;t.ribu led by 

the phYSIcian not in course of his professionul practioo only, was 

sufficient. 

"Selling," in the criminal sense! :is not confined. t'? the part.ing 

with one's :property, and undcr seetlOn 332 of the CtTIIlffial Code lUld 

fiection 2 of the Harrison Act one m,l.y take a principlu part. in the 

prohibit.ed sale of an opium preparation by un,lltwiully issuing a prescripl,ion to a would-be purchaser; henoo, there ig no necessary rcpugnauca between prt:scribing and selli.ng, 

Eyidence considered and held to fully WaTI'lUlt the jury in fi.n.din,g 

that defc.ndunt aided, ahetted und procw'ed (sec. 332) a ~n]e of mor­

.REPORT O}' COMMISSlOKER OF INTERNAL REVENUE, ,197 

-phine.~ulphate\·,tithout writ.teil ~rdeT upon ll. blank f?ITn i~sued .by, the 

ConumsslOner' of Internal Revenue, and that he dId thIS- by means 

·of a prescrirtion issued not. t.o a patient, and not in the coursc of his 

professiono. practice.. 

Thc phrases" to a patient" /lnd "in the ~outse of his professional 

.practice only" (subdIv., (a), sec. 2, Harrison Act) are rntcnded to 

confine the immunity of 0. registered physiciaIi in dispensing narcot.ics 

strietly withir~ the, appropriate bounds of 0. physiCIan's professional 

pmctice, and not to ext.end it to include -0. snle to a-dealer or a distribution intended to cat.er to the appetite or So.tisfl the eraving 'of 

one addicted to the use of. the drug; a "prcscription' issued for either 

of the latter purposes pr?tects neither the phy~ician.who issue~ it 

nor thc dco.ler who knowmgly accepts and fills It--7-'Vebb v. Umted 

States (249 U. S" !:t6), ­

Dean Y. Un'iled Stales.-United States Circnit Court:,of Appeals 

(266 Fed., 6!:t4, 69·5; T. D. 3140). 

Au indietment, charging the defendant with pUl'chasing, selling, 

and distributing cocaine from a certain tin hox, which wu.s not the 

origwul stumped pllekl1.ge containing said eocnine, and with having 

in his pos"esslOn such a box eonto.ining cocaine, whieh did not bear 

appl"Opl-io.te t:Lx-pt1id stl1.mps, was held to state o.n offense undcr 

seGtion 1 of the Hurri'>on Antinarcotic Act, o.s amended by section 

1006 of the act of Februl1.ry 24, 1919, and the possession of an unst.amped po.ekage coutl1.ining prohibited narcoties was held to be prima 

fo.Gie proof of 'violat.ion of the act. 

PROffiBITIOK. 

Will-iarn G. ,Street v. Lincoln Safe Deposit Co.-United States Supreme Court (41 Sup. Ct., 31; T. b. 3142). 

Under the national prohibition act 0. warehousing oorporll.tion 

may penni.t to be stored in its warehouse, aft.cr the effectiYe dute of 

thc act, liquors lawfully acquirt:d before that dat-e and whieh tHe 

so stored, solely and in good faith, for I,he purp08c of preseniug 

and protectin<T them untIl thoy shall be consumed by the ov..-ner, 

his family, or 'bona tide guests. 

The owner of such li1luor rnay lawfully remove the same from the 

wart:house to his horne for consumption, but there is udmiuistrll.­

tive authority to regulate the transfer. 

An intention to confiscate privl1te properly, even in intoxieo.ting 

liquors, will not be ruised by iuference and const.ruction from provisions of law wbich hfLye ample field for their opemtion in effecting a purposc cleo.dy indicated and declared. 

STAMP TAXES. 

Baltimore &: Ohio Ra~i1road Co. v. Vm:ted States.-Court of Claims 

of the Unit.ed States (T. D. 3189). 

Designation of a paper I\~ an "lnforIDl1.1 claim for abaternent" 

in 11 SUlt to rccover taxes paid is u mere conelu~ion of the pleader. 

A request made to the Commi"sionel' of Internal Reyenue for a ruling as to tax liability was not a clll.im for ubatement or refund, 

although the taxpayer in making such request stated that in its 

opinion no t.ax lin.bility c.xi"ted ugainst it. 
198 ,REPORT ·OF COMMISSIONER OF INTERNAL REVHNUE. 

I; .:,Where a taxpayer 'exhibiwd to the Com.mi~ioner 'of ·I.nternll:I II Revenue'specific deedl'l, each containlog only lL n.ominal eonsideraI, .tion, Ilnd stated that in its opinion no stamp tax should apply to 

! said deeds, and asked for a ruling with respect thereto, and, on the 

commissioner rilling'adversely, aceepted the,mlinO' 'and dia not·ask 

for ·an· abatement; said titxpnyer, in view of section 3226, Revised 

Statutes, will not be heard tj) sny that a claim for refund filed.follr 

years thereufter, th~ eominissioner huving in ,Dllother' cnse in which 

said taxpayer was not coneerned mnde a l'ulmg under another act 

'of· Congress that'stamps were not required on such instruments, 

constitutes Illl' omendinent to its so-culled infonnal elaim for an 

nbatement, so as'to escnpe the two-ycar limitli,tion provided by' act 

of May 12;.1900, as amended by act of June 30 190~, and enable 

sllid taxpayer to maintain suit upon rejection of the so-called· perI feered claim by the commissione'r. , " 

I .. ' " ·;·j,O 

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